Oversight Tips

4 Tips to Consider When Preparing Substantive PAC Reports

Following a public accounts committee (PAC) hearing, it is good practice for the committee to prepare a substantive report. Substantive reports capture the key issues that were discussed, the PAC’s observations on the audit and on management’s response and action plan, and potentially even provide the PAC’s own recommendations.

Support staff can play a key role in drafting and finalizing PAC reports. Here are four tips for staff to keep in mind when preparing these reports.

5 Foundational Powers and Authorities of an Effective PAC

One of the foundational aspects of an effective public accounts committee (PAC) is that its role and responsibilities are formally and clearly defined.

In this edition of Oversight Tips, we set out five key powers an effective PAC should have enshrined within its legal authority and mandate.

Tips for Municipal Councils to Consider in Reviewing Audit Reports if They Have No Audit Committee

Municipal councils have the responsibility of providing oversight on behalf of their residents. One way they can meet their oversight responsibilities is through the work of their auditor. In many municipalities, council establishes an audit committee, which provides a forum for the review of audit reports. In some cases, however, especially in smaller municipalities, it may not make sense for council to form an audit committee, and council may carry out most, if not all, this work.

In this edition of Oversight Tips, we offer four things municipal councils should consider when reviewing audit reports without having an audit committee in place.

4 Ways Support Staff Can Help PAC Members Prepare for Hearings

Support staff are an important part of ensuring the effectiveness of public accounts committees (PACs). They can play a key role in preparing members for hearings and help them become informed on the wide variety of topics their PAC may consider.

4 Tips for Constructively Engaging with Witnesses at PAC Hearings

Witnesses are called to attend public accounts committee (PAC) hearings to help committee members develop a better understanding of the issues raised in audit reports. To ensure the PAC is maximizing its effectiveness in providing oversight, it is vital that it call the right witnesses and engage with them constructively.