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Follow-up Process

Follow-up Process

Status of Implementation

In Canada, legislative auditors assess whether the government has implemented  their recommendations. Some legislative auditors also assess implementation of PAC recommendations. In addition, some PACs also conduct their own follow-up.

Practices to Consider
  • Examine the legislative auditor’s follow-up reports to determine whether departments and agencies have implemented the legislative auditor’s and the PAC’s recommendations.
  • Upon the release of the legislative auditor’s report, PACs can request a status update from departments and agencies.
  • Examine the status reports of departments and agencies and call on them to account for any lack of action.
  • Hold follow-up meetings and issue reports on the extent to which the government is implementing PAC recommendations.

Practice Highlights

Reviewing Departmental Action Plans

  • In Ontario, the clerk of the committee maintains a status document to monitor and periodically report on actions being taken by departments and agencies to implement the PAC’s recommendations.
  • In Quebec, the Auditor General reviews action plans submitted to the PAC by auditees and provides comments to the PAC and the auditees on the quality of the plans.

Requiring Action Plans

  • Alberta’s PAC uses a template entitled “Status Report on OAG Recommendations”, which outlines outstanding recommendations that have not yet been addressed. Templates are attached to the committee's formal correspondence with witnesses.
  • The Nova Scotia PAC requires that departments and agencies submit - one week in advance of a meeting - an action plan on the implementation of the recommendations in the Auditor General reports.

Monitoring Implementation of PAC Recommendations

  • The Auditor General of Canada often looks at the implementation of PAC recommendations by departments and agencies as part of the Office’s annual Status (follow-up) Report.
  • For the Public Accounts Committee of the House of Commons, research staff from the Library of Parliament review the departmental and agency responses to PAC recommendations and the PAC can request clarifications from the government if responses are deemed unclear.

By the Numbers

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Fellows graduated

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courses delivered for SAIs abroad

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courses delivered for PACs abroad

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countries supported

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Program undertaken with the financial support of the Government of Canada provided through Global Affairs Canada.