Examining public spending : estimates review : a guide for parliamentarians. : FA3-45/2015E-PDF

"The Office of the Auditor General of Canada is committed to helping parliamentarians oversee public finances. By auditing federal departments, agencies, and many other federal organizations, the Office provides Parliament with information that parliamentary committees can use to conduct hearings and make recommendations for action. Parliamentary scrutiny of the performance of public programs is an important part of the Estimates process. Parliamentary committees play a crucial role in government accountability. Committees can challenge the government to provide clear plans and priorities and encourage departments to enhance the fairness and reliability of their performance reporting. In the past years, concerns have been voiced in Parliament and elsewhere about the adequacy and effectiveness of committee review of the Estimates documents. It is undoubtedly a complex and laborious task. This reference document is intended to assist parliamentarians in the review process"--Foreward, p. 3.

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