The quest for accountability in Newfoundland and Labrador

Canadian Public Administration

Volumn 47, Issue 2, 2004, Pages 184-206

  Dunn, Christopher ^a  

^a MEMORIAL UNIVERSITY OF NEWFOUNDLAND   (Canada)

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EID: 3342877398     PISSN: 00084840     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1754-7121.2004.tb01183.x     Document Type: Review

References (52)

1. Newfoundland and Labrador, Report of the Auditor General to the House of Assembly for the Year ended 31 March 2001 (St. John's: Queen's Printer, 2001), Chapter 2, "Comments on Public Sector Accountability."
2. A note on terminology should be added here. In order to avoid repetition and wordiness, and to promote readability, I use some terms interchangeably. The official name of the province according to provincial legislation of 1990, and later constitutional amendment, is "Newfoundland and Labrador," but the word "Newfoundland "will usually replace it in this article, especially in the historical context, when the additional Labrador suffix was unknown. The words "auditor," "provincial auditor," "auditor general" will generally be used to mean the same thing; the hyphen in "auditor-general" will be used in historical references, in keeping with former practice. The words "legislature," "assembly," "house of assembly," and "house" will mean the same thing in the Newfoundland context; it should be remembered, however, that the formal term is the "house of assembly."
3. Newfoundland and Labrador, Report of the Auditor General to the House of Assembly for the Year ended 31 March 2000 (St. John's: Queen's Printer, 2000), Chapter 2, "Comments on Public Sector Accountability," p. 13.
4. Newfoundland and Labrador, Report of the Auditor General to the House of Assembly for the Year ended 31 March 2001, p. 16.
5. C. Lloyd Brown-John, André LeBlond and D. Brian Marson, Public Financial Management: A Canadian Text (Scarborough, Ont.: Nelson Canada, 1988), pp. 441ff.
6. John J. Kelly and Hugh R. Hanson, Improving Accountability: Canadian Public Accounts Committees and Legislative Auditors (Ottawa: Canadian Comprehensive Auditing Foundation, 1981).
7. See http://www.ccola.ca.
8. Christopher Dunn, "The Newfoundland Public Service: The Past as Prologue?," in Evert Lindquist, ed., Government Restructuring and Career Public Services in Canada. Monographs on Canadian Public Administration - No. 23 (Toronto: Institute of Public Administration of Canada, 2000), pp. 173-207.
9. J.G. Channing, The Effects of Transition to Confederation on Public Administration in Newfoundland. Monographs on Canadian Public Administration - No. 7 (Toronto: Institute of Public Administration of Canada, 1982), pp. 4-9.
10. Ibid., pp. 20-6.
11. S.J.R. Noel, Politics in Newfoundland (Toronto: University of Toronto Press, 1971), p. 228.
12. The sources for biographic information on the auditors included the Encyclopedia of Newfoundland, the Legislative Library of Newfoundland and Labrador, the Newfoundland Quarterly, news articles, and the Who's Who in Newfoundland (which underwent various titles).
13. Susan McCorquodale, "Public Administration in Newfoundland during the Period of the Commission of Government: A Question of Political Development" (Ph.D. diss., Queen's University, 1973), pp. 355-56.
14. Tracy Barron, "Newfoundland's act described as worst in country," The Evening Telegram (St. John's), 28 October 2000, p. 4. See also Russell Wangersky, "Yeah, yeah, we know all that: now what's the plan for Freedom of Information act?," The Evening Telegram (St. John's), 24 July 2001, p. A6. Barron noted that "[t]he absence of a watchdog effectively leaves this government unchallenged in its application of the act. The only recourse for anyone denied information, or dissatisfied with government's response to a request, is to hire a lawyer and go to court; specifically, the Trial Division of the Newfoundland Supreme Court. That gives the Newfoundland act no credibility and, as a result, it is the least used in the country, Roberts said. ... Every other Canadian jurisdiction, except Prince Edward Island, which doesn't have freedom of information legislation, has an ombudsman or information commissioner to handle appeals under the act." A new Freedom of Information Act received Royal Assent 14 March 2002 (S.N.L. 2002, c. A-11).
15. Tracy Barron, "Newfoundland's act described as worst in country," The Evening Telegram (St. John's), 28 October 2000, p. 4. See also Russell Wangersky, "Yeah, yeah, we know all that: now what's the plan for Freedom of Information act?," The Evening Telegram (St. John's), 24 July 2001, p. A6. Barron noted that "[t]he absence of a watchdog effectively leaves this government unchallenged in its application of the act. The only recourse for anyone denied information, or dissatisfied with government's response to a request, is to hire a lawyer and go to court; specifically, the Trial Division of the Newfoundland Supreme Court. That gives the Newfoundland act no credibility and, as a result, it is the least used in the country, Roberts said. ... Every other Canadian jurisdiction, except Prince Edward Island, which doesn't have freedom of information legislation, has an ombudsman or information commissioner to handle appeals under the act." A new Freedom of Information Act received Royal Assent 14 March 2002 (S.N.L. 2002, c. A-11).
16. Consolidated and Revenue and Audit Act, 1899, 62 & 63 Vict., c. 34 (hereafter referred to as the 1899 act); The Treasury Control Act, 1932, 22 Geo. V, c. 27; the Revenue and Audit Act, R.S.N. 1952, c. 31; Financial Administration Act, S.N. vol. 2 1973, no. 86.
17. Descriptive material for files on the auditor general of Newfoundland can be found in the Public Archives of Newfoundland and Labrador. Berteau, in the service for twenty years before his appointment, and subsequently the longest-serving comptroller and auditor-general in Newfoundland history (1898-1934), would have been no stranger to the internal wrangling of government.
18. Dunn, "The Newfoundland Public Service," in Lindquist, Government Restructuring and Career Public Services in Canada, p. 175.
19. Great Britain, Newfoundland Royal Commission, Report. Presented to the Secretary of State for Dominion Affairs to Parliament by Command of His Majesty, November, 1933 (London: HMSO, 1933), pp. 30, 46, 48. Hereafter referred to as the "Amulree report," after its main author, Baron Amulree of Strathbraan, William Warrender Mackenzie.
20. Ibid., p. 53.
21. McCorquodale, "Public Administration in Newfoundland during the Period of the Commission of Government" (Ph.D. diss.), p. 173.
22. Great Britain, Newfoundland Royal Commission, Report [Amulree report], p. 54.
23. McCorquodale, "Public Administration in Newfoundland during the Period of the Commission of Government" (Ph.D. diss.), p. 174
24. Ibid., pp. 175-76. The incumbents in the comptroller/auditor-general post during this time were Ira Wild (1934-38), L.F. Armstrong (1938-40), G.P. Bradney (1940-46), and L.G. Machin (1946-49). Ira Wild saw to the reorganization of the accounting and auditing systems, which became operative in April 1934, and would later serve as a prudent, surplus-accruing commissioner for finance during 1941-46. The records do not yield information on the personal histories of Armstrong, Bradney and Machin. Machin, however, obviously took his educative responsibilities seriously. N.C. Crewe et al., "Notes for Lectures on Financial Control, Accounting and Audit." Lecture No. 4., 1947. St. John's: Legislative Library of the Province of Newfoundland and Labrador. This in-house series featured detailed and intricate instructions about how to raise the level of professionalism of accounting officers in the service.
25. Ibid., pp. 175-76. The incumbents in the comptroller/auditor-general post during this time were Ira Wild (1934-38), L.F. Armstrong (1938-40), G.P. Bradney (1940-46), and L.G. Machin (1946-49). Ira Wild saw to the reorganization of the accounting and auditing systems, which became operative in April 1934, and would later serve as a prudent, surplus-accruing commissioner for finance during 1941-46. The records do not yield information on the personal histories of Armstrong, Bradney and Machin. Machin, however, obviously took his educative responsibilities seriously. N.C. Crewe et al., "Notes for Lectures on Financial Control, Accounting and Audit." Lecture No. 4., 1947. St. John's: Legislative Library of the Province of Newfoundland and Labrador. This in-house series featured detailed and intricate instructions about how to raise the level of professionalism of accounting officers in the service.
26. The first person to hold this newly designated position of auditor general after Confederation was G.W.D. Allen, who remained in office for eighteen years (1950-68).
27. "PC motion for committee on public accounts lost," Western Star, 7 May 1964.
28. This did not prevent the Smallwood government from constraining the auditor general in other ways. In 1970, Mr. Howley said that "he and his predecessor had both protested the government's insistence on including his department as a part of the department of finance." ... [Howley said] 'I am still of the opinion that full recognition of the independent status of this office as the agent of the Legislature dictates its separation from any supposed or implied administrative connection with any other department.'" As well, he pointed out that "Treasury Board had refused to pay salary increases for two senior members of his staff despite the fact that appropriations for their payment had been approved by the Legislature last year. Mr. Howley said he attributed the loss of two chartered accountants to the Treasury Board's resistance to the Legislature's recommendations," n.a., "Auditor-general raps government bookkeeping," and n.a., "Auditor-general finds inaccuracy; accounting practices criticized," The Evening Telegram (St. John's), 27 February 1970, p. 1 and p. 17.
29. Quoted in Gerry Porter, "Province out $5 million on bond deal," The Evening Telegram (St. John's), 20 February 1986, p. 1.
30. Interview with Joseph McGrath, former auditor general, 15 May 2002.
31. Interview with Joseph McGrath.
32. Interview with Joseph McGrath.
33. S.N.1991, c. 22. Assented to 31 October 1991. In February 2002, Conservative opposition leader Danny Williams announced a proposed "Transparency and Accountability Act" should the Progressive Conservatives be elected, which they were in October 2003. The days of the 1991 act were therefore numbered at the time of this writing.
34. nd Session, September 1990 (St. John's: Queen's Printer, 1990). Chaired by Arthur Reid, MHA; vice-chair, Ms Lynn Verge, MHA.
35. The lieutenant-governor-in-council appoints a qualified auditor under the Great Seal, and the person so appointed must be confirmed in office by the introduction of a resolution of the house within ten days after the appointment (when the house is sitting), or within ten days of the next ensuing session (if the house is not sitting), or within ten days after the house resumes sitting, following an adjournment (Sections 4[1] and 4[2]).
36. th Session, 19 March 2002 (St. John's: Queen's Printer, 2002).
37. In Alberta, at present, the assembly recommends the auditor general for appointment, and, in the other western provinces, it is done by a legislative committee. In fairness, it should be noted that in the case of Mr. McGrath, the Commission of Internal Economy was asked to interview the top candidates to confirm the assessment of the search committee; however, this arrangement was informal and not specified in legislation, as is the case with the western provinces.
38. Newfoundland and Labrador, Report of the Auditor General to the House of Assembly for the Year ended 31 March 1993 (St. John's: Queen's Printer, 1993), Chapter 2, "Comments on Public Sector Accountabilty."
39. Memorial University Act, R.S.N.L. 1990, c. M-7; amended by 1993, c. 13 s.1.
40. Linda Strowbridge, "Auditor general's power curtailed by legislation," The Sunday Express (St. John's), 27 November 1986.
41. In fact, Baker in 1990 deleted a section on value-for-money from an earlier version of what would become the 1991 Auditor General Act. Interview with a manager in the Office of the Auditor General, 27 February 2002.
42. nd Session, 10 September 1990 (St. John's: Queen's Printer, 1990).
43. Brown-John et al. define economy as "obtaining the required quantity and quality of goods and services at the lowest cost; efficiency as "getting the best level of program outputs for a given cost input... measured as the ratio of outputs over inputs"; and effectiveness as "doing the right thing ... the degree to which our efforts result in achieving objectives we have set for government programs." C. Lloyd Brown-John et al., Public financial Management, p. 396.
44. Kelly and Hanson, Improving Accountability. It is also evident in the public information pamphlet issued by the Office of the Auditor General.
45. nd Session, 1 October 1990 (St. John's: Queen's Printer, 1990). Many of the ideas in this section owe much to the thorough testimony that Mr. Hart gave to the committee.
46. I b i d.
47. I b i d.
48. Progressive Conservative Party of Newfoundland, Our Blueprint for the future: Real Leadership - The New Approach (St. John's: Party, 2003). Also at http://www.pcparty.nf.net/ plan2003.htm.
49. Interview with Loyola Sullivan, PC member in the house of assembly and then-chair of the public accounts committee, St. John's, 22 and 29 April 2002.
50. Paul G. Thomas, "Parliament and the Public Service," in Christopher Dunn, ed., The Handbook of Canadian Public Administration (Don Mills, Ont.: Oxford University Press Canada, 2002), p. 354.
51. Testimony of Nina Adey (misspelled "Patey" in the transcripts), executive director of the legislation committee, Institute of Chartered Accountants of Newfoundland, to the social legislation review committee, 1 October 1990.
52. Correspondence with the Office of the Auditor General, Province of Newfoundland and Labrador, Spring 2002.