Powers and Practices

Standing Orders

The PAC should be recognized in standing orders and have orders or terms of reference that include the power to examine information and issue reports that request government responses.

Examine Information

• Examining the public accounts (annual financial statements), including any reservations the legislative auditor might report.
• Examining value-for-money/performance audit reports published by the legislative auditor.
• Where appropriate, investigating and examining issues referred by the legislature.
• Undertaking self-initiated inquiries.
• Convening meetings or hearings in public, both in and out of session.
• Requesting and receiving the documentation it considers necessary to adequately perform its functions.
• Calling witnesses from the entire government reporting entity, including local government authorities, the “SUCH” sector (schools, universities, colleges and hospitals) and Crown corporations.

Issue Reports

• Issuing reports substantively to the legislature.
• Making recommendations and requiring the government to respond.
• Recommending that reports be debated in the legislature.
• Allowing the PAC to continue sitting when the legislature is prorogued.

Practice Highlights

• In Prince Edward Island, the PAC routinely continues to sit when the legislature is prorogued.
• In Alberta, the PAC’s mandate was expanded in 2008 to review the “SUCH” sector. The heads of municipalities, universities, schools and hospitals are typically called two to three times annually.
• In the Northwest Territories, the PAC issued a "Report on the Review of the 2011-12 Public Accounts", based on a self-initiated inquiry.

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