To support the maintenance and development of effective Public Accounts Committees (PACs), we have compiled the following 12 attributes. They are designed to serve as an orientation and reference for PAC members and related community.
These attributes were selected based on previous studies, external research by subject matter experts and international institutes, surveys, presentations and reports for CCPAC, discussions with CCPAC and its members.
The attributes should be relevant to all Canadian jurisdictions. However, different political and institutional realities may impede the adoption of all practices uniformly. Some jurisdictions might find a particular practice desirable but not feasible. Feasibility can be influenced by such factors as the timing of an electoral cycle, the structure of the committee system, resource availability, whether a government has a majority or minority in the legislature, and the existence of other potentially conflicting practices.
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