"Biggest Scandal in Canadian History": HRDC Audit Starts Probity War (Working Paper 23)

The article describes the nearly year-long political and media uproar that followed on the release in January, 2000 of a qualitative or soft “audit” of management control in the federal government department, Human Resources Development Canada, and analyses the contributing factors. The article argues that the auditors’ examination of project files for programs delivered by grants and contributions was so abstract and poorly executed that nothing whatever can be concluded from the work. Factors that favoured the “scandal” interpretation include across-government New Public Management reforms where accountability has not been re-theorized for Canada’s Westminster system of government; Canada’s electoral volatility that starves the country of experienced politicians and spurs the tradition of political compensation for electoral support; and the political role of the Office of the Auditor General. This paper has been accepted for publication by the journal Critical Perspectives on Accounting, which holds copyright.

The Office of the Auditor General of Canada : Government in Exile? (Working Paper 31)

How can a "servant of Parliament" be held in check if it disregards the constitutional conventions of responsible government and takes a place in its own right in the representative institutions? the paper presents a history of the modernization of the legislative audit in the federal Parliament. It considers the evolution of the powers and practices of the Office of the Auditor General, how its role has become intertwined with that of Treasury Board Secretariat, and the eclipse of the House of Commons' Standing Committee on Public Accounts. The paper is an abridged version of a paper prepared for a conference in Saskatoon in November, 2001. It is to be published in a UBC Press volume edited by David Smith, John Courtney and Duff Spafford of the Department of Political Science at the University of Saskatchewan. The Press will hold copyright. See also "Biggest Scandal in Canadian History," School of Policy Studies Working Paper Number 23.