Strengthening Parliament’s Role in the
Budget Process
A compilation of training materials
February 2016
i
Copyright ©Parliamentary Centre and International IDEA 2016
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Parliamentary Centre and International IDEA.
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This publication was made possible through the generous support of the Government of Canada through the
Department of Global Affairs Canada.
Table of Contents
Introduction……………………………………………………………………………………………………………………………………………..ii
Implementing Agencies…………………………………………………………………………………………………………………………….iv
Acknowledgements …………………………………………………………………………………………………………………………………..v
1.
Unit 1: Introduction to the Budget Process ............................................................................................ 1
2.
Unit 2: Budget Preparation, Debate and Approval: An International Comparative Perspective ..................... 8
3.
Unit 3: The Budget Process and the Role of Parliament: A Canadian Perspective ..................................... 21
4.
Unit 4: Parliamentary Committees ...................................................................................................... 23
5.
Unit 5: The Role of the Finance Committee in the Budget Process: A Canadian Perspective...................... 29
6.
Unit 6: The Role of Parliamentary Staff: An Introduction....................................................................... 31
7.
Unit 7: Training and Staffing for Well-Functioning Committees .............................................................. 36
8.
Unit 8: Committee Staff and the Budget Process .................................................................................. 41
i
Introduction
In 2013, the Parliamentary Centre facilitated the first parliamentary exchanges between Canada and Myanmar.
During these exchanges, members of the Hluttaw expressed interest in gaining more knowledge and skills
related to their roles during the development, approval and oversight of government budgets, which has a
significant impact on the wellbeing of the people of Myanmar.
With funding from Global Affairs Canada (formerly DFATD), the Parliamentary Centre has been able to address
some of those needs under the project “Building Representative Governance in Myanmar, Phase III ”.
This has included a series of capacity building workshops for both Members of Parliament and parliamentary
staff focused on the budget process, which were implemented in Myanmar with the assistance of the Centre’s
partner International IDEA between May 2015 and January 2016.
This compendium is a collection of documents on the budget process that not only provide a comparative
international perspective, but also link these examples to the current process in Myanmar. The compendium is
comprised of material developed by the Parliamentary Centre, based on its extensive experience with
parliaments around the world. International IDEA has had an important role in assuring that these international
best practices have been translated into the Myanmar context. In addition, the compendium includes
documentation developed specifically for the training workshops that were offered to the Members and staff of
the Public Accounts Committee and the Planning and Financial Development Committee of the lower House of
the Myanmar Parliament, the Pyithu Hluttaw by two experts engaged by the Parliamentary Centre: Mr. Shawn
Murphy, a former Member of the Canadian Parliament and Chair of the Public Accounts Committee, and Ms.
Linda Buchanan, a former Director of Human Resource, Policy and Planning in the Canadian House of Commons.
This training compendium is divided into three main sections:
Section 1: Introduction to the Budget Process
The first section of the training compendium is made up of three units: Introduction to the Budget Process;
Budget Preparation, Debate and Approval - An International Comparative Perspective; and the Budget Process
and the Role of Parliament in Canada. These units provide the reader with a brief introduction to many of the
relevant issues surrounding a national budget, including what is a budget and what key functions does it
perform? What are the various stages of a budget? Who are the most important actors at each stage? This is
followed by a closer look at the preparation and approval stages of the budget, as well as the roles and
responsibilities of parliament. The final unit specifically focuses on the Canadian Parliament’s role in the budget
process, prepared by Mr. Shawn Murphy.
Section 2: Role of Parliamentary Committees
The second section is comprised of two units: Parliamentary Committees; and the Role of the Finance Committee
in the Budget Process - A Canadian Perspective. The units look closely at parliamentary committees, their
functions and responsibilities in the budget process. Additionally, the structure of a committee is discussed in
greater detail as well as the roles and responsibilities of the Chair and its members. In Canada, the majority of
work in parliament is carried out within the various parliamentary committees and the following document
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demonstrates the importance of parliamentary committees, especially the Standing Committee on Finance that
plays a significant role in the budget process.
Section 3: Role of Parliamentary Staff in the Budget Process
The final section of the reader focuses on parliamentary staff and their support to the work of committees. The
first unit, the Role of Parliamentary Staff: An Introduction, discusses the roles and responsibilities of staff and
responding to requests from the Chair and members. The second unit in this section, Committee Staff and the
Budget Process, was prepared by Ms. Linda Buchanan, and provides insights into the approaches for building the
skills of staff to provide support to the committee. She also prepared the final unit on Training and Staffing for
Well-Functioning Committees, which utilizes the budget process as an example to demonstrate the necessity of
having knowledgeable, well trained staff to carry out specific responsibilities for the committees involved during
the preparation, debate and approval of a budget.
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Implementing Organizations
Parliamentary Centre
The Parliamentary Centre is a Canadian, not-for-profit, non-partisan organization, with nearly a half century of
experience strengthening parliamentary democracy around the world. The Centre has worked with over 120
legislatures at the national, sub-national and regional levels implementing more than 80 projects in Africa, the
Americas, Asia, Eastern Europe, and the Middle East.
Democratic systems and good governance rely on strong and vibrant legislatures that will voice the interests of
the people and hold government to account. We believe that all citizens have a right to participate meaningfully
through democracy, and that effective parliaments are crucial to governance and sustainable development. We
are committed to continuous learning and providing support that respects the historical, cultural and political
uniqueness of countries, while fostering greater transparency and accountability in government.
With our training programs, unique assessments, research products and strategic planning, we help legislatures
and related stakeholders measure their performance, build capacity, tackle key issues and become more
effective leaders to serve their citizens better. In short, our mission is to help legislature’s better serve the
people they represent.
International IDEA
The International Institute for Democracy and Electoral Assistance (International IDEA) is an intergovernmental
organization that supports sustainable democracy institutions and processes worldwide. International IDEA acts
as a catalyst for democracy building by providing knowledge resources, policy proposals and supporting
democratic reforms in response to specific national requests. It works together with policy makers, governments,
international organizations and agencies and regional organizations engaged in the field of democracy building.
In Myanmar, International IDEA has been sharing comparative knowledge and experiences, promoting
institutional development, and facilitating inclusive and informed dialogue about democratic reform options since
2012. International IDEA provides objective, neutral, non-prescriptive and informative perspectives on policy
challenges for Myanmar’s democratic actors and decision-makers including the Union Parliament. Since 2015,
International IDEA has also been working in support of inclusive, democratic elections through capacity
assistance to the Union Election Commission (UEC), civil society, media and other electoral stakeholders. This is
part of the Support to Electoral Processes and Democracy (STEP Democracy) project, a partnership with the
Danish Institute for Parties and Democracy (DIPD), Democracy Reporting International (DRI) and the Friedrich
Naumann Foundation (FNF) and four Myanmar organizations, with the support of the European Union.
iv
Acknowledgements
The Parliamentary Centre would like to express its gratitude to its collaborating partner International IDEA for
their assistance with the planning and delivery of the trainings under the project “Building Representative
Governance in Burma/Myanmar, Phase III” for which this training material compendium provided all participants
with the necessary background information. In particular, we would like to thank Mr. Joost Sneller, Parliamentary
Development Advisor, International IDEA Myanmar, who was one of our key trainers and Ms. Maw Day Myar,
Assistant Program Officer, International IDEA Myanmar. We would like to thank all the trainers, who not only
facilitated the delivery of the workshops but also contributed pieces to this compendium, Mr. Shawn Murphy,
former Chair of the Public Accounts Committee and Member of the Finance Committee, Canadian House of
Commons; and Ms. Linda Buchanan, Former Director, Human Resource Policy, Planning and Training, Canadian
House of Commons. Additionally, we would like to thank Ms. Cindy Joelene, who prepared a complementary
background document on the budget process in Myanmar, and our interpreters and translators, Mr. Aung Thein
Kyaw, Mr. Zani Maung, Daw Zar Chi Aung and Mr. Troy Tun.
This compendium of documents contains a combination of the Parliamentary Centre’s training material on the
budget process as well as short articles prepared by the trainers, in order to supplement the material covered
during the various workshops under the Project. The preparation of the training material compendium has been
led by Mr. John Karalis, Project Officer, Parliamentary Centre, Mr. Ivo Balinov, Director of Partnerships and
Program Development, Mrs. Petra Andersson-Charest, Director of Programs, and Mrs. Lola Giraldo, Director of
Operations. Assistance in preparing the Myanmar version has been provided by Mr. Joost Sneller, Parliamentary
Development Advisor, International IDEA Myanmar and Ms. Maw Day Myar, Assistant Program Officer,
International IDEA Myanmar.
Finally, our deepest appreciation goes to the Canadian Government, who through Global Affairs Canada
(formerly DFATD) not only funded the Project, but has been a long-time supporter and a genuine partner of the
Parliamentary Centre in delivering programs aimed at enhancing parliamentary democracy and good governance
around the world.
Global Affairs Canada, through the Stabilization and Reconstruction Task Force (START), selected the
Parliamentary Centre to implement the project “Building Representative Governance in Burma, Phase III” to
respond to the needs of the Parliament of Myanmar by building the capacity of legislators to play a stronger role
in (1) the development, approval and oversight of government budgets; and (2) assessing the needs of
members and staff of the House of Representatives, in order to develop a roadmap for reform. This project is
building upon the success achieved during the implementation of “Building Representative Governance in Burma,
Phase I and II.”
v
1. Unit 1: Introduction to the Budget Process
LEARNING OBJECTIVES
After studying this unit you should be able to:


Understand the general definition of a government budget and its
key functions;
Define the key stages of the budget process and actors involved,
including the role of parliament.
WHAT IS A BUDGET?
A budget, whether for an individual, a family, a
company, a non-governmental organization, or a
government, is a financial plan of action for some future
period, usually a year (a calendar year or a financial or
“fiscal” year).
An essential feature of modern government budgets
is that they provide a system of accountability and
controls over the spending of public funds by
government officials, ministries and departments.
In democratic societies, parliaments are at the apex
A government’s budget is its most essential policy tool,
of this accountability system. Consequently, it is
providing a statement of the priorities of a nation or an
essential that parliamentarians have a clear
entity thereof (e.g. province, state, city, region).
Budgets cover government revenues and expenditures
understanding of the budget process in order to
and are a combination of public expenditure plans and
exercise appropriate control.
revenue and tax legislation for the coming year.
Governments acquire revenue (that is, the resources to
finance their expenditures) through different methods including taxation, sale of goods and services, loans from
other countries, grants from development partners, etc.
A government’s budget is also a tool for balancing competing demands for scarce resources. Public resources are
inevitably limited and the process of developing a budget is used to assess competing claims on available
resources from various actors (such as ministries, political parties, regions/states and segments in society) and
to facilitate necessary trade-offs.
BUDGET FUNCTIONS
Broadly speaking, the purpose of a government’s budget is to improve the lives of the people in a given country
or entity through efficient and effective deployment of public resources. The purpose of the budget, as noted by
former South African President Nelson Mandela, “is to bring about a better life for all…”.
As a political tool a budget is an expression of a government’s ideological commitment, political philosophy
and policy platform on how a country should move forward. Thus, while budgets are expected to serve the
public good, they can reflect different approaches on generating and distributing public goods and services. For
1
example in Western countries conservative-leaning governments often believe that private initiative and
economic activity should be encouraged and the involvement of governments should be minimal, hence they
would put forward budgets that reduce taxes and cut the size and expenses for public service bureaucracy. On
the other hand, centre to left leaning governments can believe that governments have an important role to play
in redistributing resources so that the needs of all members of a society can be fairly addressed: hence they
would put forward budgets where collected taxes are used for improved social services to those in need.
As an economic tool, government budgets serve to shape the economic priorities of a country or entity. A
budget is normally the most important document on economic policy for the year. In a modern economy the
influence of government on the economy as a whole is immense since the government is often the biggest
employer, the biggest spender and the biggest single claimant on the country’s resources. A government can
influence the economy in numerous ways, but its own revenue, borrowing and spending is the major macroeconomic factor.
A budget can influence the direction of investment (for example by lowering taxes for certain sectors of the
economy), promote employment, and influence the redistribution of income between various parts of the
society.
As a legal tool, the budget has to be in line with constitutional requirements, relevant legislation and the spirit
of participatory democracy. The point to keep in mind is that governments can only spend money after they
have been authorised to so by parliaments through relevant legislation.
THE BUDGET CYCLE AND ACTORS INVOLVED
Budgets needs to be passed on a regular basis, most often annually, in order to ensure that governments
continue to function normally. The budget process is not just one event or document, it is a continuous process
that can typically be separated into four general stages:
Preparation
Parliamentary oversight
through audit and
evaluation
Parliamentary debate
and approval
Implementation,
monitoring and control
See Figure 1 for a generic chart showing the stages of the budget process.
2
This sequence is to a large extent applicable to all countries build on a democratic principle. At the same time
there are differences in terms of the roles and influences of actors involved and the timing of the process.
Following is a generalised overview of the four stages of the budget process.
It should be noted here that in reality the stages of the budget cycle overlap. At any time, different budgets can
be at a different stage: while one budget is being prepared and considered by parliament, another one might be
in the process of being implemented and yet another might be in the process of being audited following its
implementation.
1. Preparation
The preparation stage takes place before the start of the relevant fiscal year. A draft budget is developed during
this stage that can be submitted to parliament. This is done by the executive, with a finance ministry or treasury
playing a central role. The first step is to develop a fiscal policy framework that sets out the broad goals and
parameters for the next budget based on the current and expected economic conditions, as well as a forecast of
the total resources that will be available for spending.
3
Figure 1. Stages of the Budget Process
 Finance ministry or
treasury issues
guidelines to
spending
departments of
agencies
 Budget tables to
the legislature
 Spending
departments submit
draft budgets
 Parliament
accepts or amends
or rejects the
budget
 Negotiations and
final decisions by
executive
Drafting
 Consideration by
parliamentary
committee(s)
Legislating
Before beginning of relevant fiscal year
 Funds appointed to
spending
departments to
implement activities
 Finance ministry
monitors spending
 Request for
legislative approval
or adjustment of
budget if necessary
Im plem entation
Fiscal year starts and ends
 Supreme audit
institution assesses
departmental
accounts or
performance
 Audit reports
published or
reviewed by
Parliament
Audit
Following end of fiscal year
Source: Effective Financial Scrutiny: The Role of Parliament in Public Finance, World Bank Parliamentary Staff Training Program
4
The draft policy framework is submitted by the finance ministry to government’s highest political level for
approval. Once it is approved, either in its original or in amended form, the finance ministry instructs the line
ministries/departments to proceed with the preparation of their requests for funds. Normally, the requests from
ministries exceed the available resources and the finance ministry, engages in negotiations with each line
ministry in order to adjust and harmonize their requests with each other and with available resources. On the
basis of these discussions the ministry of finance completes a consolidated draft budget that is reviewed and
approved at the highest political level, such as the president or cabinet, which also takes final decisions on
unresolved contentious issues.
2. Parliamentary Debate and Approval
Once a consolidated draft budget is ready it has to be approved by the legislature in order to enter into force.
Parliament reviews the government’s draft budget and has the power to accept, reject it or amend it. In a limited
number of countries the legislature can also replace the government’s draft with its own budget. In all cases
there are clear laws regulating degree of parliamentary authority and what level of amendment is permitted in
parliament
The scale and mechanisms of parliament’s role in approving the budget can vary across countries. In many
legislatures discussions on the budget are concentrated in parliamentary committees, while in others the debate
takes place in the chamber. Where committee level discussion is involved, some parliaments distribute this
among various committees, while others have a single financial committee that dominates the process. In all
cases the final vote takes place in the chamber. Where committees are involved, their reports are of key
importance in guiding the final vote.
In many countries the stage of parliamentary debate provides opportunity to engage more directly the public.
Civil society organizations, individual citizen, and various other stakeholders provide their feedback and input
through public hearings conducted by committees and various other consultation mechanisms.
The duration of the parliamentary debate and approval stage varies across countries. The Canadian Parliament,
for example, can spend about five months considering the budget while some legislatures have less than a
month. Overall, the longer a parliament spends reviewing a budget the higher its political influence would be in
the budget process.
3. Implementation, monitoring and control
The government (executive) implements the budget commencing with the beginning of the fiscal year. The
finance ministry or treasury usually plays a leading role in assuring that funds are apportioned to
departments/ministries in line with the budget approved by the legislature. Departments/ministries usually have
mechanisms for exercising internal control over the spending of allocated funds with the ministry of finance
playing an over-arching role in ensuring that resources are spent as planned.
During the course of budget implementation, various reasons, ranging from significant changes in the economic
environment to the need to respond to natural disasters, can require unplanned adjustments to approved
spending. Any significant budget changes should be captured in adjustment or supplemental appropriations and
tabled to parliament for approval.
5
To ensure that its authority is not undermined and the government budget is spent as approved by parliament,
the latter can keep a close eye on implementation through scrutiny of actual spending during the fiscal year.
4. Parliamentary oversight through audit and evaluation
After the government budget is spent, an independent audit institution, such as an auditor general or audit
court, audits the accounts of both revenues and expenditures and reports the results to parliament. The latter
reviews audit results and takes action to hold governments accountable for misuse of public funds and to
influence them to improve their policies.
To ensure accountability, supreme audit institutions are independent from the executive and responsible
only to the legislature. Within the legislature, there is usually a committee or subcommittee responsible for
interaction with the supreme audit institutions and for considering their reports.
An effective oversight mechanism ensures that the government is ultimately responsible, through parliament, to
its citizens for the spending of public funds.
BUDGET CYCLE AND PARLIAMENTARY INPUT
The budget is a government’s most important economic policy tool providing a comprehensive statement of the
priorities of a country or entity thereof. The budget can have an immense impact on the well-being of a society,
influencing the direction of investment, promoting employment, and influencing the redistribution of income
between various parts of the society.
Parliament as a representative institution has a key role to play in the budget process. It is for parliament to
ensure that the budget addresses adequately the needs of a society, matching them with available resources.
Equally important, once budget implementation starts, legislative control over the executive is essential in
ensuring transparency and accountability in the way public money is spend.
6
Box 1: Key Parliamentary Inputs in the Budget Cycle
Parliament reviews the government’s draft budget and has the
power to accept, reject it or amend it.
Parliamentary
Debate and
Approval
In many legislatures discussions on the budget are concentrated
in parliamentary committees, while in others the debate takes
place in the chamber. The final vote always takes place in the
chamber. Where committees are involved, their reports are of key
importance in guiding the final vote.
The stage of parliamentary debate provides opportunity to
engage more directly the public. Civil society organizations,
individual citizen, and various other stakeholders provide their
feedback and input through public hearings conducted by
parliamentary committees and various other consultation
mechanisms.
Any significant budget changes that are deemed
necessary by the government are captured in adjustment
or supplemental appropriations and tabled to parliament
for approval.
To ensure that its authority is not undermined and the
government budget is spent as approved by parliament,
the latter keeps a close eye on implementation through
scrutiny of actual spending during the fiscal year.
Parliamentary
oversight
through audit
and evaluation
Implementation,
monitoring and
control
After the government budget is spent, an independent
audit institution, such as an auditor general or audit
court, audits the accounts of both revenues and
expenditures and reports the results to parliament. The
latter reviews audit results and takes action to hold
governments accountable for misuse of public funds
and to influence them to improve their policies.
7
2. Unit 2: Budget Preparation, Debate and Approval: An International
Comparative Perspective
LEARNING OBJECTIVES
After studying this unit you should be able to:




Define the timelines, procedures and actors involved in the
preparation of draft budgets, including the role of parliaments;
Understand the legal bases for parliaments’ role in considering and
approving budgets;
Define the timing and stages of the process of parliamentary
debate and approval of the budget;
Understand the specific roles of parliamentary committees, political
parties, and legislative budget offices.
BUDGET PREPARATION
Timelines and Procedures
The preparation stage involves the compiling of a draft budget that is then submitted to parliament for
consideration and approval. While the details can differ from country to country there are also important
similarities across most public budgeting systems. Presented below is a generalised outline of the timelines and
procedures involved in the drafting of a government budget.
The drafting of the budget is done by the executive, with a ministry of finance or treasury co-ordinating and
driving the process in accordance with a schedule.
The first step, which usually takes place about one year before the start of the fiscal year for which a budget is
prepared, is to develop a fiscal policy framework that sets out the broad goals and parameters for the next
budget based on the current and expected economic conditions, as well as a forecast of the total resources that
will be available for spending. This is done by the ministry of finance that should have the economic expertise to
prepare such projections: the ministry continuously monitors and analyzes macro-economic indicators such as
growth, employment, interest rates, inflation, etc. to provide a basis for establishing a set of prudent ‘economic
assumptions’ that support the fiscal forecast for the upcoming budget. In developing its projections the ministry
of finance can also conduct consultations with private sector economic forecasters from major financial
institutions, think tanks, and universities. These projections and indicators are supposed to be factual/nonpolitical in order to be the most useful.
Given that budgets are not only economic but also political tools the fiscal policy framework is usually in line with
the relevant government’s ideological commitment, political philosophy and policy platform on how the country
should move forward.
When ready, the draft fiscal policy framework is submitted by the finance ministry to government’s highest
political level for approval. Once it is approved, either in its original or in amended form, the finance ministry
issues guidelines to the line ministries/departments on the preparation of their individual requests for funds.
Line ministries are usually given 3-4 months to prepare their individual draft budgets. Normally, the requests
from ministries exceed the available resources and the ministry of finance, as coordinator of the budget
preparation and guardian of the fiscal policy framework, engages in negotiations with each line ministry in order
to adjust and harmonize their requests with each other and with available resources. On the basis of these
discussions the ministry of finance completes a consolidated draft budget that is reviewed and approved at the
8
highest political level, such as the president or cabinet, which also takes final decisions on unresolved
contentious issues. Adjustments to the draft budget can also be made at this stage based on the most recent
economic and fiscal analyses and developments in the political situation and government’s priorities.
Budgeting for the Medium Term
Many aspects of budgeting require planning that spans beyond a period of one fiscal year. For instance, when
planning for large scale capital expenditure projects or substantial restructuring of government agencies, the
planning period covers a number of years. Additionally, when budgeting is done on a year-by-year basis, new
policy initiatives stand little chance of being sufficiently accommodated because governments tend to have a bias
towards already existing programs. For these reasons many countries have introduced a Medium-Term
Expenditure Framework (MTEF).
The purpose of an MTEF is to indicate the financial resources needed during the medium term, usually for a
period of three to five years, in order to carry out existing policy. The MTEF concept differs from multiyear
budgeting, which involves fixed budget appropriations for a certain number of fiscal years. Usually, only the first
year of an MTEF is approved by parliament as the annual budget. The following years are nonbinding projections
of the future cost of existing policy, but provide an indication of the required funding. As these projections
become firmer, they form the basis for the annual negotiation of budgetary allocations, resulting in a system of
“rolling budgets”.
All countries members of the Organisation for Economic cooperation and Development (OECD) have MTEFs, and
many developing countries have implemented, or are in the process of implementing, similar tools. The degrees
of success have varied. If medium term planning is regarded as a bureaucratic process, and there is no high
level of political commitment, the framework is unlikely to become entrenched in the budget process and deliver
improvements. The support of parliament is crucial in securing political commitment. In that sense, parliament
can play a constructive role by cooperating with the executive to embed MTEF in the planning.
The Role of Parliaments in Budget Preparation
Direct legislative involvement in the budget preparation stage is uncommon, but there are examples of
legislatures or legislative committees being formally involved in contributing to budget preparation at a strategic
or macro level. Such are the cases of Canada, Sweden and Uganda.
In Sweden, the Parliament fixes the aggregate level of expenditures and revenues in a Spring Fiscal Policy Bill,
which is tabled in April and approved two months later. Following the tabling of the budget in September, the
Finance Committee discusses and recommends the allocations for 27 ‘expenditure areas’, such as justice,
communications and so on. Once the legislature has approved the division of aggregate expenditures, specific
parliamentary committees allocate funding to individual appropriations within their expenditure areas. The
committees are permitted to change the composition of appropriation but must remain within the agreed total
for their expenditure area.
Ugandan legislation requires that a budget framework paper must be submitted to parliament following
extensive consultations with civil society. The parliament then has three to four weeks to give its view on the
framework. The procedure parliament follows is to refer the framework paper to its budget and finance
committees for consideration and then to decide on its position in light of the committees’ reports.
Myanmar is an example where the executive and legislative branches of government have differing, but
significant roles to play in the formulation and adoption of the Union Budget. The 2008 Constitution states that
the Union Government needs to submit the Union Budget to the Pyidaungsu Hluttaw for discussion before it can
be promulgated into law. The Pyidaungsu Hluttaw than starts a process of reviewing the budget with relevant
committees from the Amyothar Hluttaw and Pyithu Hluttaw, after which the Union Budget Law of Myanmar is
promulgated at the end of March or in early April.
9
In Canada, where both federal and provincial levels of government have the power to levy taxes and to develop,
pass and implement budgets in their areas of constitutional jurisdiction, the Finance Committee of the House of
Commons of the Federal Parliament as well as those of some provincial legislatures hold pre-budget
consultations where the Canadian public is invited to provide their views on key issues related to the budgets
that are being prepared by the relevant governments (federal and provincial). The public consultation process is
described in more detail in the relevant section below.
The dynamics of party politics can also make it possible for members of parliament to become involved in the
budget preparation process. The members of a governing party, in particular, have access to ministers and may
exercise influence on them that is different from the access and influence that other members have and can
exert.
The Role of Donors in Budget Preparation
International financial institutions and donor agencies also play a critical role in budget preparation. This is
particularly true in the case of countries with high levels of foreign debt or developing countries. The conditions
on the basis of which donors provide financial loans can play a key role in shaping the budget. To be supportive
of sound budget practices, donor funding needs to be transparent and predictable, and full information on such
funding should be given in the budget.
Involvement of Civil Society
Governments increasingly invite civil society organizations and the general public to provide contributions at
various stages of the preparation of the budget. Forms of involvement can include meetings with the private
sector, economists, research organizations, industrialists, trade and professional associations, non-governmental
organizations and regular citizens, to solicit their views on the forthcoming budget. Civil society organizations can
provide independent research or advice from a perspective that is not covered by conventional analyses.
Examples are evaluations of the potential impact of the budget on vulnerable groups, such as women or
children.
Some governments release major parts of the budget to the general public prior to its official presentation in the
legislature. This allows to get a preliminary idea of the public reaction to proposals in the budget, and whether or
not what the government is proposing will be politically successful or not. The idea of publicly ‘testing’
government proposals with the public is referred to as a trial balloon.
PUBLIC CONSULTATIONS AND THE ROLE OF PARLIAMENT
A key mechanism for parliamentary involvement in the budget process used by some countries are public
consultations. The purpose of pre-budget consultations is to invite the public to provide their views on key issues
related to the budget that is being prepared by the relevant government.1
Role and Function of Involved Parliamentary Committees
Canada is a notable example of a country where the Federal Parliament and some provincial legislatures have
the mandate to conduct pre-budget consultations. The consultations are conducted by the relevant legislature’s
Finance Committee, the same committee that is later playing a key role in considering the government’s budget
after it is officially submitted to parliament. Following the consultations the committee reports its findings to the
entire chamber and to the finance minister. While there may not be a formal requirement for this, these reports
normally become the subject of debate in the chamber.
1
It should be noted here that public consultations can be conducted by both the executive and the legislature during the budget
preparation stage. The first serve to help the executive in its work on the draft budget, while the second help the legislature, in its
capacity of an independent branch of power representing citizens’ interests, to provide an informed input into budget preparation
and/or be better prepared for consideration and approval of the draft budget.
10
Public Consultation Mechanisms
There are several mechanisms that are used to conduct pre-budget consultations:
Public hearings are the most commonly used mechanism. The Minister of Finance and a team of
parliamentarians hold meetings at various locations across the country to solicit the budget views of experts,
interest groups, and the general public, who provide recommendations to the government. The hearings are
televised.
The schedule of hearings and the issues to be discussed are announced to the public several months in advance
allowing interested groups and individuals to inform the Finance Committee about their intention to participate.
Written submissions are another commonly used tool. While, due to limitations in available time and resources,
committees cannot always accommodate everyone who wants to participate in a public hearing, written
submissions allow every interested group or individual to submit their views in writing.
Site visits (also referred to as field inspections or guided tours) are a newer consultation mechanism. They allow
parliamentarians to get first hand impression of the operation of a private business, public institution or another
entity by a direct visit. In addition to having educational value, site visits can also allow for a more open
dialogue. Site visits are off the record and parliamentarians’ questions to the site hosts tend to be candid and
devoid of the rhetoric often displayed in the legislative chamber, or even at parliamentary committee meetings.
E-submissions are the newest tool that is not yet commonly used but is gaining wider recognition for facilitating
greater participation in parliamentary public consultations. Every interested citizen is able to provide his/her
opinion through the website of the finance committee that is conducting the consultations. E-submissions
(submitted through e-mail or by filling a form on a website) allow those living in remote communities, persons
with mobility limitations, or those hesitant to appear before a public hearing to make a submission from a
computer workstation that they have access to.
11
Box 2: Public Hearings
A hearing is a public meeting of Parliament - usually of
Parliamentary Committees - in which witnesses appear to give
testimony on business before Parliament. Typically these hearings are
typically one and a half hours long with several witnesses. Where the
subject matter is controversial, the media may cover them. When
witnesses appear, they may provide written submissions as well as
their oral testimony.
Methodology
A hearing typically begins with the presentation of statements by
witnesses followed by questioning by members of the committee
and discussion. The time is shared between government and
opposition members.
Hearings are used as a principal means of gathering evidence with
respect to the three main functions of parliamentary committees.
1. Legislative Review
2. The Budget Process
3. Committee Oversight and Investigation
Witnesses
Location
Hearings have a number of important values in the governance
process.
1. An important means of gathering information
2. They represent the different and diverse points of view of the
public
3. They allow the public to influence the policy process
4. They allow Parliament to reach out to the public.
The testimony received at hearings is compiled and analyzed by
committee staff who present summaries of the testimony to
committee members.
Source: The Parliamentary Centre, 2002
12
Three uses of
hearings
Witnesses can be compelled to testify but generally appear voluntarily,
either at the request of the committee or themselves. The type of
invited witnesses can vary depending on the focus of the hearing: civil
society organisations, academia, private sector, professional
associations, experts, individual citizens.
Hearings take place at the Parliament buildings as well as at locations across
the country. Sometimes they take the form of virtual video-conferencing.
Value
Definition
Use of testimony
PARLIAMENTARY CONSIDERATION AND APPROVAL OF THE BUDGET
The presentation of a government’s comprehensive budget proposal to parliament marks the end of the
preparation phase of the budget process and the beginning of the stage of parliamentary consideration and
approval. The proposed budget is usually revealed in a speech or statement by the executive to the legislature.
It has to be approved by parliament in order to enter into force.
The role of parliament in considering and approving the budget differs sharply across different countries. Some
are powerful players in the budget process, and shape budgets significantly. Others generally approve the
budget as tabled by the executive without any changes. This section covers (1) parliaments’ legal powers to
amend and approve budgets tabled by the executive, (2) the timing and stages of the process of parliamentary
debate and approval and what happens if the budget is not approved in time for the beginning of the fiscal year,
(3) the role of parliamentary committees in scrutinizing budget proposals, and (4) party political dynamics in the
process of considering and approving the budget.
Legal Basis for Parliaments’ Powers to Amend and Approve Budgets
The formal budgetary powers of a legislature are often spelled out in a country’s written constitution, but they
can also be based on convention, determined by ordinary legislation, or spelled out in legislative rules.
In Myanmar, the Constitution places significant budgetary powers with the Financial Commission, whose
responsibility it is to submit to the Pyidaungsu Hluttaw its recommendations for the Union Budget. For a
complete description of the Financial Commission’s role in Myanmar, please refer to Box 1: Role of the Finance
Commission.
Box 1: Role of the Financial Commission
Article 230
(a) The budgets of the Union Ministries and Union level organizations are to be vetted by a
Vice-President assigned by the President, and the estimated budgets of the Union level
organizations including the Union Ministries are to be submitted to the Financial
Commission.
(b) The budgets of the Region or State are to be vetted by the other Vice-President assigned
by the President, and the estimated budgets of the Region or State are to be submitted
to the Financial Commission.
(c) The Financial Commission shall:
(i) submit to the Pyidaungsu Hluttaw with recommendation for the Union Budget which
includes the expenditure of the Union territory, a supplementary finance as suitable to
the Regions or States from the Union Fund, giving grants as a special matter and
permitting loans;
(ii) to advise financial matters that should be undertaken;
(iii) carry out the duties assigned by the Pyidaungsu Hluttaw through the
promulgation of law for the emergence of a substantial financial system.
(d) The Financial Commission shall submit with recommendation to the President, the Bill of
Union Budget, which includes Union Budget, the distribution of suitable funds from Union
Fund accounts to Regions or States, the provisions or funds as a special case and
disbursing of necessary loans for submission them to the Pyidaungsu Hluttaw.
Source: Constitution of Myanmar (2008)
13
In Article 103 of the Constitution, any bills related to national plans, annual budgets and taxation must be
submitted to the Pyidaungsu Hluttaw for further discussion. The Pyidaungsu Hluttaw has some decisionmaking power over the budget, but there are some areas where the Hluttaw is not allowed to refuse or
curb spending, as defined in Article 103 of the Constitution of Myanmar (See Box 2). In general, discussions
regarding the Union Budget are held within the various committees and during Hluttaw sessions, which
helps ensure a majority consensus before the budget reaches the Pyidaungsu Hluttaw.
Box 2: Mandates of Pyidaungsu Hluttaw in accordance with the Constitution
Article 103
(a) The President or the person assigned by him, on behalf of the Union Government,
shall submit the Union Budget Bill to the Pyidaungsu Hluttaw.
(b) The following matters included in the Union Budget Bill shall be discussed at the
Pyidaungsu Hluttaw but not refused or curtailed:
i.
ii.
iii.
iv.
salary and allowance of Heads and Members of the Union level organizations
formed under the Constitution and expenditures of those organizations;
debts for which the Union is liable and expenses relating to the debts, and
other expenses relating to the loans taken out by the Union:
expenditures required to satisfy judgment, order, decree of any Court or
Tribunal;
other expenditures which are to be charged by any existing law or any
international treaty.
(c) Approval, refusal and curtailing of other expenditures except the expenditures
specified in Sub-Section (b) shall be passed by the majority consent of the
Pyidaungsu Hluttaw.
Parliaments’ powers can vary in several aspects. Some legislatures do not have the right to introduce financial
legislation. In some bicameral legislatures only one chamber has such powers. Where parliamentarians cannot
introduce financial legislation, only the executive can initiate spending and revenue measures.
Another important factor is the legislature’s legal powers to amend financial legislation. The more permissive
these amendment powers are the wider is the scope for legislative activity in considering and approving the
budget. Some constitutions provide the executive with veto authority that requires extraordinary majorities to be
overridden by parliament. By exercising a veto, the executive can challenge or alter the choices of legislatures.
There are various traditions of amendment powers. The largest category of legislatures have unlimited power to
amend the budget. The classical example is provided by the United States whose constitution establishes no
legal limits on the budgetary powers of the Congress, although the latter has self-imposed limits from time to
time.
Unfettered powers allow the legislature, in theory, to introduce its own budget and to rewrite the entire budget
proposed by the executive. Other countries constrain the powers of the legislature in order to protect the
balance between revenues and expenditures proposed by the executive. This requires that an increase of
expenditures has to be counterbalanced with a corresponding cut elsewhere to maintain the aggregate total
budget amount. A variant of amendment powers that aims to curb budget deficits allows the legislature to
reduce expenditures, but to increase them only with permission of the executive. What this means in effect is
that it gives the government a veto over legislative amendments that increase the deficit. Versions of this model
are popular in francophone and Latin American countries.
14
In the Westminster tradition parliament cannot initiate financial laws and it has strictly limited powers to amend
the government’s financial proposals. Parliament may only reduce existing items proposed by the government,
but it may not include new items or increase existing ones, nor can it cut funds.
Legislative powers over the budget are sometimes counterbalanced with executive veto powers. Such veto
powers are more often found in presidential systems of government, although there are a few
parliamentary systems with executive veto powers over financial legislation, such as New Zealand.
Box 4: A Typology of the Budget Policy Impact of Legislatures
Budget-making legislatures have the capacity to amend or reject the budget proposal of
the executive, and the capacity to formulate and substitute a budget of their own.
Budget-influencing legislatures have the capacity to amend or reject the budget
proposal of the executive, but lack the capacity to formulate and substitute a budget of their
own.
Legislatures with little or no budgetary effect lack the capacity to amend or reject
the budget proposal of the executive, and to formulate and substitute a budget of their own.
They confine themselves to approving the budget as it is placed before them.
Source: Parliament, the Budget and Gender (originally adapted from Norton, 1993),2004
Executive vetoes can take two forms. A package veto allows the executive to veto a whole piece of financial
legislation. In the United States, for example, presidents have used their package veto power to block budget
laws passed by the Congress. A line item veto or partial veto on the other hand allows a president to delete
individual items in a financial law. This allows for greater selectivity. The Chilean President has such a line item
veto, for example. In this way, the decisions of parliament can be significantly changed by striking down
particular items in the budget that might be of high priority for legislators.
Timing and Stages of the Process of Parliamentary Debate and Approval
The budget goes through several stages in the legislature. It usually involves a number of readings and debates
by parliament as a whole. These debates are normally about general issues related to the budget and have a
publicity function for both government and opposition. The government uses the occasion to advertise its
policies, and the opposition has an opportunity to point out perceived problems and to indicate its alternative
solutions. In most legislatures detailed discussion of the budget figures takes place in parliamentary committees.
The reports of the committees are used to inform the debates in the chamber and the final vote on the budget.
Whether committees are involved or not, the final vote takes place in the chamber.
The duration of the parliamentary debate and approval stage varies across countries. The Canadian Parliament,
for example, can spend about five months considering the budget while some legislatures have less than a
month. Overall, the longer a parliament spends reviewing a budget the higher its political influence would be in
the budget process. The OECD is recommending a best practice for budget to be submitted at least three
months prior to the start of the country’s fiscal or financial year. It also recommends that the parliamentary
approval process of a budget should be completed by the start of the fiscal year so that an approved budget is in
place once the year starts. Legislatures require both sufficient time and a properly timed budget process to allow
for meaningful decision-making.
15
Table 1: How Far in Advance of the Beginning of the Fiscal Year does the
Executive Present its Budget to the Legislature?
(based on a survey of 60 countries: 30 OECD members and 30 non-OECD countries)
Number of Countries
Percentage of Total
Up to two months
10
26%
Two to four months
23
59%
Four to six months
5
13%
More than six months
1
3%
39
100%
Total
Source: OECD, 2003
On occasion, the timely passage of the budget may not be possible due to various reasons such as the outbreak
of war, natural disasters, etc. There are two general approaches that countries resort to in such cases in order to
allow for the state to continue to provide essential services until the budget is passed. There are countries where
the executive can undertake interim spending without explicit authorization by parliament, and such where this is
not allowed.
A well-known example in the second category is the United States, where there are no constitutional provisions
for such circumstances. The Government stops its operations when the budget has not been approved at the
beginning of the financial year or Congress has not authorized interim spending. In order to avoid government
shutdowns the parliaments of many Commonwealth countries regularly pass so-called votes on account that
provide governments with an interim authorization to start spending budget funds pending final approval of the
budget. Other constitutions stipulate a so-called reversionary budget: in some countries, the executive’s draft
budget takes effect if it has not yet been passed at the beginning of the fiscal year. For instance, the French
Constitution allows for the draft budget to be implemented by ordinance in these cases: ‘Should Parliament fail
to reach a decision within seventy days, the provisions of the (finance) bill may be brought into force by
ordinance.’ Such rules establish a strong incentive for the legislature to expeditiously conclude its consideration
of the budget, but that need to be coupled with a requirement for the timely presentation of the draft budget to
the legislature. In many other jurisdictions, a typical arrangement is to provide for automatic interim spending
along the lines of the previously approved budget for a limited period only. For instance, the Nigerian
Constitution allows for up to six months and up to the proportional amount of the previous budget if the budget
bill is not approved in time.
There are also variations in terms of procedures that are followed by countries if parliament does not pass the
draft budget presented by the executive. The extreme case is the Westminster model where the non-approval of
the budget is considered a vote of non-confidence and the government and parliament are dissolved and new
elections called.
The Role of Parliamentary Committees
As already mentioned above, in most cases detailed discussion of the budget figures takes place at the
committee level. It is here that in-depth and more technical debate can take place, while general issues related
to the budget are left for debates in the Chamber. By having smaller groups of parliamentarians meet for a
detailed review of the budget, committees become a forum for more intense scrutiny, in-depth research, analysis
and debate, which would not be possible in a large setting.
There are several ways legislative committees can be involved in the approval process. Most national legislatures
have a finance or budget committee to consider budget proposals. Sectorial or Departmental committees may
make recommendations, but under the centralized committee model, these are not binding. This model is
16
intended to protect the budget from demands for increased spending from departmental committees - such as
those dealing with health, education or transport - that often want to increase spending on the areas they are
dealing with. On the other hand, the input from departmental committees is important as it provides expertise in
particular policy areas during the consideration of relevant expenditures.
In some countries financial committees approve aggregate ceilings for various expenditure areas, whereas
sectorial or departmental committees have the power to shape the budget of departments under their
jurisdiction. An example for such a two-tier committee structure for the consideration of spending proposals is
the case of Sweden. This approach allows sectorial committees to provide strong expertise without affecting the
aggregate numbers of the budget.
Myanmar is an example where 19 committees are formed by the Pyiduangsu Hluttaw, to investigate and check
the budget thoroughly with two or three ministries. Each committee has one or two days with each ministry to
discuss and investigate expenditure proposals. After the 19 committees have investigated the budget from their
area of expertise, they each submit a report to the Joint Public Accounts Committee, consisting of 15 members
from the Pyithu and Amyothar Hluttaw, and the Joint Planning and Financial Development Committee, composed
of 14 members from the Pyithu and Amyothar Hluttaw. However, the most important committee in the budget
process in Myanmar is the Joint Public Accounts Committee, as it is responsible for checking actual government
spending against the budget proposals of all the Ministries and Government Organizations.
The Joint Bill Committee is another committee involved in some stages of the budget process in Myanmar;
however its role is not as significant as the Joint Public Accounts Committee and the Joint Planning and Financial
Development Committee. The Joint Bill Committee consolidates the entire budget and drafts the budget bill,
which includes how the budget should be managed and used.
Party Political Dynamics
Budgeting takes place in a broader political context and it is affected by the relations of political actors that
participate in the process. The influence of parliament in the budget process depends to a large degree on
political party majorities. Where there is a strong majority by one political party, the outcome of the process of
debating and approving the budget is much more predictable. On the other hand, if the legislature features
several parties without one of them having an outright majority of seats, the executive will have to secure the
support of a number of parties to have its budget passed. It is likely to have to bargain and make concessions
during this process.
A second important factor is party cohesion or discipline. When it is strong the voting tends to take place along
party lines even if the outcome does not fully match the preferences of the individual parliamentarians. Lower
levels of party cohesion on the other hand make the vote less predictable.
Table 2: What Best Describes the Committee Structure for Dealing with the Budget?
(based on a survey of 97 countries, including the 30 OECD member countries and 67 non-members
from the Middle East, Africa, Eastern Europe, Asia, Latin America and the Caribbean)
Committee structure
Number of
Countries
Percentage of
total
39
15
55
40.2%
15.5%
56.7%
A single budget committee deals with all budget related
matters with no formal input from other committees.
Sectoral committees may make recommendations, but
budget committee does not have to follow them.
Lower Chamber
Upper Chamber
No Answer
17
A single budget committee deals with the budget, but
members from other sectoral committees attend meetings
of the budget committee.
Lower Chamber
Upper Chamber
No Answer
A single budget committee formally considers budget
aggregates and sectoral committees consider spending for
sector specific appropriations.
Lower Chamber
Upper Chamber
No Answer
Sectoral committees formally consider appropriations for
each respective sector. No budget committee is in place.
Lower Chamber
Upper Chamber
No Answer
No formal committee involvement, but committees may
choose to consider aspects of the budget.
Lower Chamber
Upper Chamber
No Answer
Other
Lower Chamber
Upper Chamber
No Answer
25
12
17
25.8%
9.3%
71.1%
25
9
69
25.8%
9.3%
71.1%
12
4
84
12.4
4.1
86.6
6
3
89
6.2%
3.1%
91.8%
11
7
85
11.3%
7.2%
87.6%
Source: OECD, 2007/2008 International Budget Database -- www.oecd.org/gov/budget/database
THE ROLE OF PARLIAMENTARY BUDGET OFFICES
In order to be able to consider the budget and make informed decisions parliaments need comprehensive,
accurate, appropriate and timely information supplied by the executive (which normally has at its disposal many
civil servants with relevant expertise and experience). The amount of supporting documentation that
accompanies the budget figures is crucial. In many countries, the budget document itself contains little
information on the policies underlying the proposed numbers. Often the only source of narrative information is
the budget speech. This makes it difficult for parliamentarians and their staff to understand the policy basis of
the budget, and to evaluate whether the budget adequately reflects stated government policy. Even when
detailed information is provided by the executive, the ability of parliaments to make informed decisions on the
budget requires access to independent information and analysis.
Many parliaments only have a few days or weeks to review and discuss the budget after it has been presented to
parliament and before the needed approval. Given these time constraints, parliament should always be prepared
by consistently gathering information regarding the budget such as government incomes, the country’s priority
sectors, economic analysis, budget analysis from independent sources including research institutes, nongovernmental organizations (NGOs), and the media. This information can be used to analyze the draft budget
law to ensure that budgeting information provided by the government is accurate.
Some countries have or are in the process of establishing independent analytical budget units, or Legislative
Budget Offices, that can assist parliament with non-partisan, independent, objective and analytical information
in relation to the budget, and thereby help the parliamentarians in scrutinizing and analyzing the budget more
effectively. This type of budget offices to assist parliamentarians have been present in the United States and
many European countries for a long time, and have recently been established or are currently being developed
18
by legislatures in Africa, Asia and Latin America, for example Ghana, Kenya, Uganda, Nigeria, Zambia, Indonesia,
Thailand, Guatemala and the Dominican Republic.
In order to be successful in executing their mandates, Budget Offices need to enjoy the confidence and support
of both the Majority and Minority in parties. The Director of the budget office should be more technical than
political and the staff of the office should be technically competent non-partisan officials.
The main functions of a Budget Office comprise:
1
4
Providing economic forecasts;
2
Carrying out baseline estimate – projections and not predictions;
3
Undertaking analysis of Executive’s Budget Proposals – objective budgetary
assessment;
Carrying out Medium Term Analysis - forces executive to look beyond one year, and
estimates medium term economic and fiscal impacts of policy proposals.
Eliminates executive’s
information monopoly
Promotes transparency
Simplifies complexity
Promotes accountability
Improves budget process
Enhances credibility
Potential Value
of Budget
Offices
Serves both majority
and minority
Provides rapid responses
19
The pre-eminent example of a budget office established to assist the legislature is the United States’
Congressional Budget Office (CBO) which was established by legislation in 1974 (McGee 2007). The CBO issues
three major reports each year: Economic and Budget Outlook Report, looking at prospects for the next ten
years; an analysis of the executive’s budget which is available within one month of the budget’s presentation;
and a report on various options for the budget. The CBO also reports on the cost of other legislative proposals
and on longer-term budget-related issues. The CBO is seen as enhancing the credibility of the budget process by
revealing and challenging assumptions that would otherwise go unchallenged.
In Canada, a specific Parliamentary Budget Officer (PBO) was created through amendments to the Parliament of
Canada Act contained in the Federal Accountability Act. The mandate of the Parliamentary Budget Officer is to
provide independent analysis to Parliament on the state of the nation's finances, the government's estimates and
trends in the Canadian economy; and upon request from a committee or parliamentarian, to estimate the
financial cost of any proposal for matters over which Parliament has jurisdiction. It provides authoritative, nonpartisan analysis to support Parliament and parliamentarians in exercising their oversight role over the
government's stewardship of public funds and in ensuring budget transparency. The PBO is provided with a
legislated right of access to data that are necessary for the performance of the PBO’s mandate.
It has to be noted that support for a legislature may come from outside the legislature. This is especially
important when adequate in-house research capacity is not available. Non-governmental organizations (NGOs)
may be particularly useful in providing this support by appraising budget information and providing public input
into the legislature’s consideration of the budget. The Institute for Democracy in South Africa, for example, put
in place a Budget Information Services in 1995 to help the Parliament which had few resources of its own at the
time. The service produced regular submissions to both national and provincial legislative committees on draft
budgets and public finance legislation.
In the end, it is about parliamentarian’s ability to use the information provided to them, in order to exercise their
roles as elected representatives of the people.
20
3. Unit 3: The Budget Process and the Role of Parliament: A Canadian
Perspective
Shawn Murphy
Former Chair of the Public Accounts Committee and Member of the Finance Committee
Canadian House of Commons
The delivery of the budget speech and
the
tabling
of
supporting
documentation and budget legislation is
one of the major highlights in the
Canadian Parliamentary calendar.
Traditionally the budget in Canada was
a
very
secretive
process
and
governments tended not to disclose
any information on the budget until the
Finance Minister’s Budget Speech in the
Canadian
House
of
Commons.
Governments pursued secrecy in the
budget process for several reasons.
They were worried that individuals
would use inside information on the
budget to profit on upcoming
government decisions. Additionally,
governments used budget secrecy to
undermine the ability of opposition
parties to criticize the government in an effective manner.
In recent years, there is less secrecy surrounding the budget process in Canada. Major budget initiatives are now
revealed publicly in advance of their official presentation in the Finance Minister’s budget speech. This is the
result of a growing desire by the government to get feedback from citizens’ and financial markets and to
forewarn the Canadian population about any major changes to the government’s financial policies or shifts in
savings or spending. Overall, the budget sets out in great detail the statement of planned revenues,
expenditures and forecasted economic conditions. It is a political document that sets out the government’s fiscal,
economic, and social policies and priorities.
Prior to tabling of the budget, Parliament ensures that the consultation process is as open and transparent as
possible. Through the Finance Committee, senior officials from the Department of Finance, the Canada Revenue
Agency, the Bank of Canada, and the Office of the Parliamentary Budget Officer report publicly on the state of
the Nation’s finances, and many groups, organizations and individuals table briefs and publicly present their own
recommendations as to what should be in the upcoming budget. Usually by December of each year, the Finance
Committee tables its report in the House of Commons, with its recommendations and to what measures should
be in the upcoming budget.
Many times the official opposition or one of the other parties will publicly release an alternative budget setting
out the parties financial and social priorities.
Usually by December of each year or January of the following year, the Finance Committee will table, in the
House of Commons, its report with recommendations as to what the committee would like to see in the
upcoming budget.
21
While this is going on, other parliamentary committees are working on specific aspects of government
programming with an objective of influencing the upcoming budget.
Once the budget speech has been delivered, and the supporting documentation and legislation has been tabled, the
House of Commons will engage in a lengthy debate as to the budget and its provisions. Although it is unusual in the
Westminster system of parliamentary government to make changes in the budget, the entire process brings public
attention to the provisions in the budget, and the effects it will have on various segments of the Canadian
population.
In addition, the budget legislation would be referred to the Finance Committee for further study and scrutiny.
Once it leaves the finance committee, it comes back to the House of Commons for a final vote. Once the budget
passes the House of Commons, it is then referred to the Senate for further debate and the vote in the Senate.
Lastly, individual Members of Parliament, from both the government and opposition benches, would be
communicating with their constituents as to the positives and negatives. The net effect is that throughout the
process, there is a 2 – 3 week national debate on the budget provisions.
22
4. Unit 4: Parliamentary Committees
LEARNING OBJECTIVES
After studying this unit you should be able to:

Have a better understanding of the roles and responsibilities of
parliament in our democratic government, and the use of
parliamentary committees in these roles and responsibilities;

Understand parliamentary committees, their functions and power;

Have a basic understanding of why committees are important in the
conduct of parliamentary business
Introduction
This unit provides introductory information on how parliamentary committees as units of organization within
legislatures, provide greater opportunities for in-depth analysis, making it possible for Members of Parliament
and ultimately parliament itself to perform its core law making, oversight and representation functions. The unit
examines the evolution of the committee system, different types of committees, the various functions of
committees and committee powers.
What are Parliamentary Committees?
A parliamentary committee, sometimes called commission or council, consists of a group of elected Members of
Parliament (MPs) or Senators (or both in the case of joint committees) appointed by one or both Houses of
Parliament. These parliamentary committees are smaller working groups in which much of the in-depth work of
parliament is carried out.
The roles and activities of committees will vary from country to country depending upon the governing system,
strength and organization of political parties, available resources, and other political factors. Each parliament will
also set up its own rules on how committees are established, their composition and mandate, as well as how
chairpersons are to be selected etc. However, it is common that parliamentary committees represent all political
parties elected to the plenary chamber. Most parliamentarians, apart from cabinet members, will sit on one or
more committee.
It is important to note that a parliamentary committee has only those powers and authorities as are delegated to
it by the legislature.
Common Characteristics of Parliamentary Committees





Groups of MPs set up within the Parliamentary System
A focal point for legislation and oversight in specific policy areas;
Not a decision-making body, except with respect to its own internal proceedings;
No standing independence of the legislature;
Reports and conclusions from deliberations are delivered to the parliamentary plenary body
with recommendations for decision and vote.
Source: www.undp.org/governance/docs/Parl-Pub-legiscomm.pdf
23
The purpose of parliamentary committees is mainly to conduct inquiries into specified matters including taking
submissions, hearing witnesses, sifting through evidence, discussing matters in detail, and formulating reasoned
conclusions. By concentrating on specific tasks or subjects, committees can specialize where parliament in
plenary cannot. Committees are often organized to mirror the government ministries and each committee will
focus on legislative matters related to their area of specialization, such as health, trade and commerce, foreign
affairs, defense, environment and so forth.
Through its committees, parliament obtains information from government agencies and advice from experts on
the legislative matters under investigation. Parliamentary committees enable parliamentarians to undertake tasks
that would be impossible to do in the large, formal setting of the plenary chamber. By having smaller groups of
parliamentarians meet to review specific legislation or policy issues, committees become a forum for more
intense scrutiny of legislation, in depth research and analysis and debate, which would not be possible in a large
setting. Common parliamentary committee tasks, such as researching cases or inquiry, gathering evidence from
experts groups or individuals, sifting through every clause of a draft bill and drawing conclusions and
amendments, are more effectively carried out by small groups of MPs or Senators.
The other advantage of committees is that more than one committee can be meeting at the same time enabling
many more investigations and legislative reviews to be conducted. Each committee has its own defined area of
operation so that parliamentarians can build a level of expertise and comfort to review technical legislative issues
in a given area.
Why are Parliamentary Committees Important?
Parliamentary committees:

Are non-partisan and represent all political parties;

Have extensive powers to consult the government and the public through public
hearings and investigations;

Have more time to review legislation and conduct in-depth studies to consider each
clause and propose amendments;

May oversee the expenditure of public money and can call the government to account
for their actions and spending;

Are the forum for parliamentarians to access a wide range of community and expert
views leading to better informed policymaking;

Provide a public forum for the presentation of the various views of individual citizens
and interest groups.

Committees can, with the assistance of the supreme audit institutions, review
government spending to ensure such spending, is prudent, economical, efficient and
legal and that all financial transactions have been properly recorded.
Source: Professional Development Programs for Parliamentarians and Staff:
Parliaments and HIV/AIDS, 2008
24
Functions and Powers of Committees
The mandate and functions of committees are often clearly stated in the national constitution and in the rules of
orders that govern the functioning of the parliament.
Some important functions of parliamentary committees are to monitor the work of the respective department,
including legislation, the conduct of public administration and policy issues; contribute to or participate in
debates; amend bills; and organize public hearings if an issue is of great public interest. Committees may also
initiate bills.
In the course of their oversight work, committees may oversee the expenditure of public money. Generally,
committees have the right to call upon any government official or other relevant persons to appear before the
committee and account for their actions or inactions and to give evidence or to produce documents.
Functions of Parliamentary Committees

Monitor and oversee the work of national government departments, including
overseeing the department’s finances and holding them accountable;

Oversee the accounts of state institutions;

Examine specific areas of public life or matters of public interest and organize public
hearings on such matters;

Consider or debate draft legislation and propose amendments;

Consider private members’ and provincial legislative proposals and special petitions;

Summon anyone to give evidence or produce documents before the committee;

Require any person or institution to report to the committee;

Consider international treaties and agreements;
Source: Parliament, Politics and AIDS, 2006
Number of Committees, Size and Composition
The number, the size and the composition of parliamentary committees vary from country to country. Guidelines
for setting up committees are often well documented in the standing orders or rules that govern parliament and
are limited in their powers by the authority delegated to them. The number of committees in each parliament is
often influenced by two factors, the oversight focus areas (for example, health, transport, education, trade etc.)
and the number of MPs.
The size of parliamentary committees also varies greatly. For example, in the United Kingdom, the House of
Commons has 646 members and the size of its parliamentary committees varies. The Public Accounts Committee
is made of 16 MPs, while the Finance and Service Committees only have 11 members each. Another example is
the current 16th electoral term of the German Bundestag, which has 614 Members of Parliament. Its budget
committee is made up of 41 members (Parliamentary Centre 2007).
While there is no strict rules on how parliamentary committees are composed, the common practice is to have
representation on committees similar to the party representation in the parliament itself. In the Canadian House
25
of Commons, standing committees are composed of 7 to 15 members proportional to party standings in the
House. Each standing committee elects a Chair and two Vice-Chairs, of whom the chair must be a government
member. The first Vice-Chair is a member of the Official Opposition and the second Vice-Chair must be a
member of an opposition party other than the Official Opposition. In Canada, there are four exceptions to this
rule: the Standing Committee on Public Accounts; the Standing Committee on Access to Information, Privacy and
Ethics; the Standing Committee on Government Operations and Estimates; and the Standing Committee on the
Status of Women all elect chairs from the Official Opposition. In these cases, one Vice-Chair is elected from the
government and the second Vice-Chair is elected from an opposition party other than the Official Opposition.
Public Involvement in Committees
Public consultation is an important element of committee work. Through its committees parliament can be better
informed of community problems and attitudes. Committees provide a public forum for the presentation of the
various views of individual citizens and interest groups by holding public hearings, inquiries and calling witnesses
from the government, private and public sectors to provide information on a variety of issues.
An important issue for committees to consider is whether to hold public hearings on proposed government
expenditures. Committees generally are moving in the direction of involving the public in their deliberations. One
reason is that the contribution of civil society can compensate for the lack of budgetary resources on the part of
the legislature (though the legislature will still need a resource to analyze that contribution). Advising the public
on what is going on before a committee, advertising for submissions and facilitating input of this nature can
ensure that a wider range of views on the case and thus new perspectives can be developed.
Hearings held in public help to inform and provoke debate on the issues under discussion and are seen as a
direct counterpart to debates held in the legislative chamber in full public view.
Role of the Chairperson of a Committee
The chairpersons of all parliamentary committees play a central role in any committee system. The most
important personality in the committee is said to be the chairperson, who is usually responsible for convening
and managing the committee. The chairperson:








Presides over committee meetings, ruling on all procedural and relevancy issues, such as the relevance
of questions, privilege or constitutionality;
With the assistance of committee staff, schedules all committee hearings and arranges for witnesses to
appear before the committee;
Deals with disorder among members or by the public where the latter are admitted to hearings;
Answers oral question in the House on behalf of the committee;
Signs committee reports and requests the appearance of witnesses or the production of papers on behalf
of the committee;
Works behind the scenes with the government and other members of the committee on the progress of
important legislation;
Maintains open communication channels with all committee members; and
Acts as a public spokesperson for their committee.
Committees that are considering proposed government expenditures are looking at issues which can, at times,
be very contentious and therefore require a chairperson who can steer the affairs of the committee, in order for
the committee to remain efficient and productive. In these circumstances, the hearings can be seen largely as
the opposition’s opportunity to ask challenging questions of ministers and officials. A judicious chairperson can
promote this spirit by the manner in which he or she chairs the committee. While chairpersons are not neutral,
they are expected to chair committees in a way that is not patently unfair. For one thing, a chairperson acting in
26
an openly partisan manner is likely to provoke trouble in the committee, thus undoing any benefit from cutting
corners procedurally. In addition, the chairperson will be expected to encourage members to be attentive at
hearings and to participate actively in them.
It should be pointed out in most jurisdictions, a majority of committee members have the authority to overrule
any decision taken by a committee chair.
The following are examples of qualities of an effective committee leader (Ogle, 2004):
 Competence: Demonstrate understanding of parliamentary process, have a solid working relationship
with members and key staff and know the content of key matters assigned to the committee;

Flexibility and Adaptability: Learn to adapt to new conditions when circumstances change;

Firmness and Decisiveness: Stand firm when decisions are made;

Honesty and Dependability: Be honest and forthright with committee members, staff and the media;

Openness: Build strong communication links;

Fairness: Treat committee members fairly;

Tolerance: Understand and accept that members will not support committee leadership all the time;

Patience: Recognize times when it is necessary to be patient;

Humility: Accept responsibility for mistakes; and

Stamina; Project high energy level however long it may take to address matters assigned to the
committee.
Effectiveness of Committees
Effective committees have developed a degree of expertise in a given policy area, often continuing involvement,
and stable memberships. This expertise is both recognized and valued by their colleagues. They are both able to
represent diversity and reconcile their political differences, so as to develop recommendations for action. Also,
they are important enough so that people inside and outside the legislature seek to influence outcomes by
providing information about what they want and what they will accept. Further, they provide a means for the
legislative body to consider a wide range of topics in-depth, and to identify politically and technically feasible
alternatives.
The effectiveness of a parliamentary committee depends on a number of factors, these include:
 The clarity of the committee’s mandate, role and responsibilities;
 The size of the committee. If a committee is too large or too small it may render it ineffective. Large
committees can become unmanageable and small numbers may limit the quality of ideas needed for
effective work;
 The skills of the chairperson of the committee in managing activities and meetings of the committee.
This can have a tremendous impact on committee output.);
 The quality of support staff and resources available to the committee. When committees are wellresourced with the requisite skilled personnel, adequate logistical support, committees can perform very
well;
 Consensus building. The multiparty nature of parliaments often translate into multiparty committees,
effective consensus building techniques and a non-partisan approach to committee work therefore becomes
critical in promoting committee effectiveness.
 Continuity. How a committee goes about its work is critical to its effectiveness. One factor can that impinge
on its effectiveness is excessive turnover of the members serving on committees.
27
The rules and procedures that govern the operation of parliamentary committees are often similar to those used
for the entire house. However, committees often have the advantage of setting up some rules and regulations
that improve debates and increase the opportunity for deliberative activities.
Conclusion
Parliamentary committees play a pivotal role in the day-to-day work of parliament and provide an opportunity for
Members to use their particular skills and to nurture their individual interests. They allow legislatures to provide
greater scrutiny on matters, such as the details of draft legislation or the decisions taken by the Executive, than
would otherwise be possible. The nomenclature, number and functions of committees must suit the needs and
resources available to each parliament. If committees are reasonably resourced and take their work seriously,
they can make valuable contributions to the operation of parliament, greater engagement by society in the
operations of government, and ultimately, enhancement the status and dignity of parliament.
A clear mandate, the composition, skills of the chairperson, qualification of staff, access to information and the
non-partisan nature of a committee work are critical factors in promoting committee effectiveness. The number,
size and composition of committees vary from parliament to parliament, but the mandate of each of these
committees is clearly defined in the standing orders of the Parliament. While parliaments may differ in the way
they appoint chairpersons for committees, it is clear that committee chairpersons must have good leadership
skills along with quality support staff and the necessary resources to be effective.
28
5. Unit 5: The Role of the Finance Committee in the Budget Process: A
Canadian Perspective
Shawn Murphy
Former Chair of the Public Accounts Committee and Member of the Finance Committee
Canadian House of Commons
In the
a)
b)
c)
d)
Westminster System, in addition to the representative function, the role of Parliament is to:
Approve, amend, or reject draft legislation
Approve, amend or reject proposals for the raising of money through taxation;
Approve, amend or reject proposals for the expenditure of public funds; and
To hold government to account for its delegated and legislative authorities.
However, most of the actual work of Parliament is carried out by
smaller committees of parliamentarians. Presently, the Canadian
House of Commons has 24 committees, which number changes
from time to time. Each committee has from 7 – 18 members,
which again changes from time to time. The membership of
each committee is, from a political party perspective, reflective
of the Party standings in the House of Commons. The chair for
each committee is selected from the governing party, except for
5 committees that are chaired by the Official Opposition. These
committees include the Standing Committee on Access to
Information, Privacy and Ethics; Government Operations and
Estimates; Public Accounts; the Status of Women; and Scrutiny
of Regulations.
One of the most important committees of any Parliament is the
Finance Committee. This Committee acts as the interface
between Parliament on the one hand, and the Department of
Finance; the Treasury Board; the Bank of Canada; and the
Parliamentary Budget Officer, on the other hand. It provides
Parliamentary scrutiny over the Nation’s finances actual and
proposed revenues and expenditure proposals.
In a Canadian context, the Finance Committee cannot instruct,
punish or reward government, and therefore acts as a committee
of interface, communication, scrutiny, study, reflection and
accountability.
The committee has broad powers delegated to it, including the
power to compel the appearance of witnesses and, with certain
exceptions, the production of papers.
Some of the main roles of the Finance Committee is the study of
any taxation or other money related legislation including the
budget bill, receiving briefings, sessions on planned revenue and
expenditures from the Minister of Finance, receive independent
revenue and expenditure
estimates from the Parliamentary
Budget Officer, receiving statements on monetary policy from the
Governor of the Bank of Canada, holding public hearings on any
proposed legislation referred to the committee for study,
29
completing independent studies chosen by the committee, and carrying out an extensive pre-budget consultation
process.
The pre-budget consultation process usually starts in the
fall of each year. The initial session would have a fiscal
update from the Minister of Finance and perhaps, an
update from the Governor of the Bank of Canada on the
Bank’s projections for future interest rates and inflation.
The committee would then receive briefs from groups and
individuals across Canada. In addition, the Committee
would hold public hearings where interested organizations
and individuals can come before the Committee, make
presentations and answer questions from Committee
members.
As a rule, the committee would travel to
different locations across Canada to hold public hearings in
these locations.
Throughout the process, the Committee is assisted by a Clerk and two researchers, who schedule meetings, do
research, write briefing notes, and assist with the preparation of the final report.
Usually by December or January of each year, the Committee will write and table in the House of Commons its
final report. The report is comprehensive and contains recommendations to Government. In the Committee’s
last report (2014), the Committee heard from over 400 groups and individuals and its report contained 47
recommendations for government, which were tabled in the House of Commons.
Again, these recommendations are not binding on government, but they do carry weight, especially if they are
being repeated from previous years.
From an effectiveness point of view, the Committee has periods of effectiveness and non-effectiveness. A lot
depends on the ability of the Chair to work with all members and also the level of control and cooperation that
comes from the Prime Minister’s office. Usually members of the committee develop a high level of expertise on
national financial issues.
Once the budget speech has been delivered by the Minister of Finance and the budget bill tabled, the legislation
is referred back to the Finance Committee for further study.
Although the legislation is studied by the committee and witnesses are called, it is unusual in our Westminster
System to have any amendments being recommended by the Finance Committee when the Bill is referred back
to the House of Commons.
30
6. Unit 6: The Role of Parliamentary Staff: An Introduction
LEARNING OBJECTIVES
After studying this unit you should be able to:




Know the role of Parliamentary staff and their contribution to the
effectiveness of committees
Understand the importance of meeting the basic information needs
of committees for effectiveness.
Understand why parliamentary staff need to be non-partisan and
have knowledge of how to provide support in an unbiased manner
appreciate the multiparty nature of committees and the importance
of consensus building
Introduction
One component of an effective parliamentary committee is professional and competent support being provided
by parliamentary committee staff. The case for skilled professional staff to support parliamentary committees
cannot be overemphasized. Appropriate staffing is essential if parliamentary committees are to function
effectively and there is often a need for different categories of staff if they are to achieve their optimum best.
Parliamentary Committees need staff to assist with committee scheduling; administrative matters; addressing
procedural issues; assist the committee with writing reports; and providing in-depth analysis of major policy
issues.
This unit examines the functions of parliamentary staff and how their functions impact the effectiveness of
parliamentary committees, and hence the work of parliamentarians and parliament itself. This unit highlights the
specific duties committee staff carry out to assure effectiveness and efficiency, making it possible for Members of
Parliament and ultimately, parliament itself to perform its core law making, oversight and representation
functions. Specific functions such as assessing and meeting information needs, as well as providing
administrative are introduced in this unit.
Staff Support for Effective Parliamentary Committees
Parliamentary committees are normally supported by staff who are often assigned by the Secretary General or
Clerk of the parliament to serve a specific committee. The core function of the committee clerks is related to
scheduling of committee meetings and witnesses; organizing and coordinating committee travel; communication
with all members; and providing research on procedural issues. However, in practice and depending on the
country, their role may extend well beyond this. As a non-partisan and independent officer, the clerk serves
equally all members of the committee as well as representatives of all parties; clerks discharge their duties and
responsibilities with respect to the committee in consultation with the Chair. In Canada, the clerk also acts as the
committee’s liaison with other branches and services of the House of Commons. Administrative support staff,
who are assigned to assist the committee, work under the direction of the committee clerk. Committee staff
ensure that parliamentary committees perform their roles, including taking evidence from witnesses, scrutinizing
legislation, scrutinizing government spending, writing reports and conducting inquiries.
The role of committee clerks is to manage the work of the committee. He/she is responsible for coordinating
affairs and ensuring that the committee chairperson and members have the needed support to be effective by:
31








scheduling all committee meetings;
arranging witnesses;
giving procedural advice to the committee;
taking minutes of the committee meetings;
receiving and storing documents on behalf of committees;
carrying out administrative duties;
assisting in recordkeeping; and
advising members on procedures.
Committee staff also have an important role in committee outreach in order to facilitate and increase public
participation (both men and women). One of the most effective ways for parliamentary committees to engage
the public is through public hearings, where witnesses can appear before the committee to provide comments,
recommendations and analysis of proposed legislation, government program or more general policy issues. It is
the role of the committee staff to research the issue at hand from a non-partisan perspective and to prepare a
report to the committee which outlines the key issues and implications of the various policy options, perhaps
with examples from other countries. Research should include a wide range of options which the committee
members can consider. It is also the task of the committee staff to identify and recommend to the committee
which legitimate stakeholders, interest groups and expert witnesses should be called before the committee to
testify. Input from members of the general public and from expert witnesses can also be solicited through
seminars, workshops, forums, and surveys.
Meeting Committees’ Information Needs
The very nature of the work of parliamentary committees necessitates access to up-to-date, relevant and nonpartisan information. Since committees often need to study various issues in detail, their need for very specific
information is high. The standing orders often give parliamentary committees the opportunity to call witnesses
and provide access to a wide range of documentation, from routine information on procedures and processes to
in-depth analysis on very technical matters, with which members may not necessarily be very familiar. The
support staff of committees, therefore, plays a very critical role in selecting the appropriate information as to
ensure that the information needs of the committees are met.
In providing this information to MPs, committee support staff should place emphasis on presenting unbiased,
factual accurate, up-to-date information. The information must also be provided at the right time and in
a format that is easy to understand and use. It is also important to promote the core values of quality, and
integrity when providing research support to parliaments. It is absolutely necessary to communicate clearly the
institutional mandate and services to all as often as necessary. It is therefore important to note that support to
parliament must be non-partisan. A perception of the institution leaning towards any political group can
gravely affect the credibility of research work. Formal communication channels must be complemented with
continued dialogue, and informal face-to-face discussions.
Administrative Support
Several types of administrative support are required to ensure the smooth operation of parliamentary
committees. The major supporting activities relate to the support staffs’ duties to the chair of the committees, to
members of the committee during debate, post debates and deliberations. The major activity of support staff
relates to information flow to committee members, to the house, to the chairperson of the committee and to and
from government ministries, departments and agencies. Regarding administrative support to the Chairperson,
staff members are required to assist the chairperson in preparing a work program. This will typically include a
listing and prioritizing of activities for a particular session of parliament or for a pre-determined time period, such
32
as a year; drawing up notices of meetings and agenda for meetings in consultation with the chairperson and
providing similar support to subcommittees appointed by the committee. These program schedules are circulated
to members of the committee.
Support to members particularly regarding information includes:
 Registration of committee members and alternate members, recording attendance and noting co-opted
members;
 Ensuring that papers referred to the committee are distributed to members;
 Liaising with government departments, ministries, legal advisors and the general public;
 Supporting fact-finding missions, oversight missions and public hearings; and
 Developing a system where committee’s previous recommendations are followed up on.
Administrative support duties of committee staff also include: organizing and coordinating committee travel;
drafting and circulating minutes of meetings; assisting in preparing committee reports; drafting press releases;
publishing committee reports and other relevant notices in the Announcements, Tabling and Committee Reports;
and providing similar support to subcommittees appointed by the committee.
Requirements for Performing Effective Administrative Functions
Administrative support to parliamentary committees can be a challenging task. In some instances, it may include
some of the most difficult tasks a committee staff must perform, and will require sound skills and competencies.
It involves paying attention to detail, which helps ensure the accuracy of the work being done; and having the
ability to work with all members of the committee, but most importantly, having a full knowledge of what is
expected of committee staff.
One of the indicators of effective performance of administrative support duties is how staff members accurately
draft minutes of complex discussions and assist in the preparation of substantive committee reports. These are
very demanding tasks and require full attention and a sound grasp of what occurs during meetings, as well as
sound conceptual and language abilities in the preparation of documents. It also requires accurate and speedy
processing of papers and production of reports, which in themselves require strong organizational and
administrative skills. Additionally, a sympathetic understanding of the task of the committee and the resources at
its disposal, and an overall grasp of the rules and procedures of the legislature, as they apply to the committee,
is crucial. Staff needs to be proactive by providing the needed information and the required support at the right
time to ensure that the committee interactions with the legislature are correct, timely, and productive.
Procedural support
Parliamentary procedure refers to the application of the relevant statutory rules and other rules that regulate and
facilitate the functioning of a legislature and its committees. In the case of committee work, this may include:
•
•
•
•
the powers and functions of a committee vis-à-vis the Standing Orders of the legislature;
the power to compel the attendance of witnesses;
the powers to recommend to the legislature that the witness be held in contempt of parliament for failure to
appear or giving false testimony to the committee; and
the handling of committee papers or vast number of other issues.
33
Procedural issues often crop up in situations of
political tension and are seldom straightforward,
requiring
interpretation
rather
than
the
straightforward application of rules and practices. In
applying legislative rules and conventions to these
particular situations, the object should be to take the
work of the committee forward while leaving no
party with cause for grievance. It is important for
the staff to bear in mind, at all times, that staff
loyalty should lie with the institution and the political
process in the broader sense, rather than with any
particular interest.
Parliamentary Procedures: Definition
Generally accepted rules, precedents, and practices
used in the governance of deliberative assemblies. They
are intended to maintain decorum, ascertain the will of
the majority, preserve the rights of the minority, and
facilitate the orderly transaction of business. Rules of
parliamentary procedure originated in Britain in the
16th and 17th centuries and were subsequently
adopted by legislatures around the world. Robert’s
Rules of Order, codified in 1876 by U.S. Gen. Henry M.
Procedural support may come in the form of
Robert (1837-1923) and regularly refined and
practical assistance, that is, in decision-making
procedures, or in proactive or reactive oral or written
enlarged, is the standard set of rules used by
advisory and support. Staff may need to assist the
legislatures in the U.S.
Chairman to interpret the rules and conventions,
Source: www.answers.com/topic/parliamentaryalthough the final decision is that of the committee
procedure-1?cat=biz-fin
chair. Committee staff may also advise public
officials and members of the public on matters
relating to the committee, especially if they are
required to appear before the committee. Committee staff also distribute the guidelines for witnesses and/or
individuals giving oral or written evidence to the committee.
A vital aspect of good procedural support is the capacity to anticipate problems. It is much easier to deal with a
problem when one has, in advance, studied the relevant rules and discussed the issue with one’s seniors, than
when one is confronted with it for the first time in the heat of a difficult meeting. Although the committee staff
may provide advice; however, decisions are taken by the chair, whose decision may be overruled by the
committee.
Procedural Issues
Parliamentary procedural issues with which committee staff should be conversant are many.
They include:
 The process for electing chairpersons, including procedures for decisions and voting;
 The appropriate procedures relating to membership-alternates and co-opted member;
 Appropriate procedures during voting;
 Chairperson’s functions and powers;
 Legislative processes;
 Relevancy of questions;
 Committee’s mandate, functions and powers; and
 The processes for executive accountability and the formation of a quorum.
Additionally, procedural issues which need to be considered include, but are not limited to: gathering evidence,
including the procedures for calling of witnesses and the rights of witnesses; interaction with the public; correct
processing of papers; and the methods/procedures for effective conduct of the affairs for the committee.
34
Requirements for Providing Sound Procedural Advice and Guidance to Committees








Sound understanding of the constitution, in particular those provisions relating to the legislature;
Sound knowledge of the rules of the legislature, and an understanding of the key principles involved,
especially the rules applying to committees (understanding of these key principles usually requires
experience);
A thorough understanding, not only of committee procedures and conventions, but of the political system
and the pace in that system of the legislature and its committees;
A firm comprehension of the basis on which to provide non-political advice in a political environment;
Understanding of the political dynamics within and outside the committee;
Comprehension of the constitutional rules framework within which the committees function. Having this
knowledge as a basis, acquire experience first-hand knowledge of how the political process within the
committee functions within this framework is critical;
Senior experience staff can be a valuable source of wisdom and solutions. While new problems and
situations are always cropping up, it is likely that similar situations have occurred before and have to be
solved; and
Reference books on parliamentary procedures are extremely useful, provided one bears in mind that all
legislatures are different.
Conclusion
At the center of effective parliamentary committees is committee staff, particularly their roles and functions. In
order to carry out their mandates, committees require knowledgeable and informed professionals experienced in
the operations of parliament and committee work. Different committee staff perform different roles, ranging
from providing administrative support and ensuring that the correct procedures are followed, to assisting
committee members in recommending new policies. Of great importance is that committee staff is able to work
in a non-partisan manner, and that the support they provide to the committee members is unbiased, factual
accurate, up-to-date and done in a timely fashion.
35
7. Unit 7: Training and Staffing for Well-Functioning Committees
Linda Buchanan
Former Director, Human Resource Policy, Planning and Training
Canadian House of Commons
In this document many of the key concepts relating to training and staffing will be explained, including their
linkages to work descriptions. An outline of the principles of adult learning and their implications for course
design are set out. The characteristics of a traditional bureaucracy and a modern organization type are
summarized and their implications for service delivery are identified.
Importance of a Work Description
A work description summarizes the key role of
the job and outlines its key responsibilities
and clarifies to whom the position reports.
The key responsibilities are, in essence, the
job tasks that an incumbent is expected to
carry out. The tasks are framed to reflect the
decision making authority of the incumbent
and the necessary delegation of authorities to
make the decisions.
The job classification level is based on the job
role and key responsibilities. The classification
of the job also determines the pay rate of the
position.
Based on the position responsibilities and the
assigned delegation of authorities, the skills
and knowledge required to perform
satisfactorily are identified.2 The skills and
knowledge form the basis for decision making for the staffing process, performance assessment, and training.
Improvements in service delivery often require a realignment of job responsibilities vertically and horizontally
across an organization. The realignment, in essence, is a restructuring of the organization often involving
changes in delegation of authorities, reassignment of job responsibilities and changes in reporting relationships.
In many organizations, organizational capacity assessments occur as part of the approval process of a new
strategic plan. The logic is that there is no point in approving a strategic plan unless there is an
assessment of the organization’s capacity to implement the plan. The capacity assessment normally
includes an assessment of factors such as the organizational structure, delegation of authorities, skills and
knowledge of staff, and financial constraints, among others.
Implications of a Work Description for Staffing and Staffing Processes
In order to conduct a proper staffing process, key job responsibilities need to be analyzed to determine the key
skills and knowledge that an incumbent will be expected to bring to the “job”. In the staffing process, decisions
are made on the key skills and knowledge as well as personal attributes that a prospective employee must have
2
36
The skills and knowledge required to carry out the position’s key responsibilities may be summarized in a job
competency profile.
to be successful on-the-job. Personal attributes may include: attitudes towards others in the workplace, personal
career goals, etc.
To plan the staffing process, the following questions should be addressed:









What are the key skills and knowledge required for the job incumbent to perform satisfactorily and the
personal attributes that are required to fit into the organizational culture and carry out the job tasks?
Where will the job be advertised?
Who will be responsible for the staffing administration?
Who will be involved in the candidate selection?
How will the skill and knowledge requirements as well as the personal attributes be assessed?
What rating scheme will be used to evaluate each candidate’s performance on the various skill or
knowledge assessments?
Will a reference check be conducted and if so, who will do the check? What information on the candidate
will be sought through the reference check? How will it be evaluated?
Who will provide feedback if unsuccessful candidates request it?
What orientation process will be provided to assist the successful candidate to be quickly integrated into
the organization and to support his/her effective job performance?
Implications of Work Descriptions for Training and Learning
The degree to which an incumbent is
satisfactorily performing on-the-job requires
to be assessed, in order to identify training
needs. Training is required if the incumbent
needs strengthening of skills or knowledge
to improve his/her performance or if a new
responsibility has been added for which the
incumbent does not have the skills or
knowledge to carry it out.
Training is not strictly related to technical
job skills and knowledge. Often the
requirement for training is related to soft
skills such as employees’ and managers’
styles of communication when the
communication is negatively impacting
organizational culture and productivity.
The success of training depends on the
accuracy of the training needs analysis. Without a proper training needs analysis, training designs cannot
target the technical and soft skills and knowledge that are required of participants to improve performance.
Adult training is very different than theoretical college or university classroom training. Training designs are
practical job-related learning, designed in such a way as to enable participants to be aware of how the learning
contributes to improving their on-the-job performance. The design allows for active involvement of and
discussion by participants and enables the learner to bring his/her experience to the learning process. The
learning is structured in such a way so as to enable participants to learn from the course content as well as from
each other’s experience and knowledge.
37
Traditional Bureaucratic and Modern Organizational Structures and Implications for Human
Resource Management
Traditional Bureaucratic Organizational Structure and Management Style
Traditional bureaucratic organizations are characterized by the following:

The focus of traditional bureaucratic organizations is control;

Decision making is centralized in the top executive and there is no delegation of authorities downward in
the organization. The thinking people of the organization are at the executive or senior management
levels. Lower level staff implement decisions or instructions approved by the executive. Middle and lower
level staff follow instructions received from the top of the organization;

Information flows in and out of the organization only at the top or the executive level. All written and
verbal information flow vertically up and down the organization. Information is not widely shared among
all employees;

The organization is compartmentalized. Information is not shared across divisions or widely among all
employees. Information can only move from one division to another through an executive level position.
Horizontal discussion of issues only occurs at the behest of the top executive;

When the top executive makes a decision, that decision is quickly implemented. Generally, there is no
discussion of decisions or questioning of the decision;

There are many reporting levels. The organizational structure is highly vertical with many supervisors
supervising only one position; and

The organization usually has clear sets of rules and procedures which are closely followed by all
management and staff.
Strengths
38

Significant control of decision making by the
executive;

Implementation of executive decision making is
relatively quick;

Procedures are formalized and standardized across
the organization. Employees know what is
expected in terms of performance standards; and

Significant amount of form filling to control
information flows and decision making.

Although implementation of decision making is relatively
fast, input into decision making may be restricted and
the consequences of the decision may not have been
fully considered;

Flow of communication tends to be slow moving from
layer to layer within the organization. If a position is
vacant or an incumbent is absent, the information flow
stops;

Staff are resistant to change; and

Educated and, in particular younger staff, want to have
input into decision making that impacts how they
personally do their work.
Weaknesses
Modern Organizational Structure and Management Style
Modern Organizational Structures are characterized by the following:

The executive, in practice, makes organizational decisions at the strategic level of the organization but
can ultimately make any decision on behalf of the organization. This authority is a recognized right. More
colloquially speaking, “the buck stops here” is a common phrase associated with the executive at this
level of the organization;

Senior managers are delegated specific authorities to make decisions within specific limits. In the area of
human resource management, senior managers may be delegated authority to approve sick leave,
training including approval of travel and accommodation expenditures up to a specific limit, maternity
leave, etc.;

Employees and managers tend to work collaboratively to bring all relevant information “to the table” as
input to support informed decision making;

Employees are treated more as equals and expected to appropriately suggest ways to increase the
effectiveness and efficiency of an organization;

Organizational efforts are focussed through organizational-level plans and objectives which, in turn, are
appropriately devolved downward to the employee level. Employees understand how their job outcomes
contribute to organizational goals and are held accountable through performance appraisal processes;

Delegation of authorities enable decision making at all levels of the organization. For example, a request
for information may be directed to an administrative support employee and if the response is in his/her
area of responsibility, he/she may respond directly without seeking higher level approval;

Information flows in and out of the organization and across the organization at different points. There is
much horizontal communication across divisions. To address organizational issues, horizontal teams from
across the different divisions are temporarily set up and once their work is completed, disbanded; and
The Human Resources Division is expected to provide advice and support to the executive and both
management and individual employees.

39

Decision making is based on information from a range of perspectives
from different levels in the organization;

The time taken to make a decision may be longer but the commitment by
staff to implement the decision is much higher because it results from
agreement and not just the exercise of authority. Employees may openly
question management’s perspective during the decision making process.
However, once a decision is made, they respect the decision and move
towards its implementation;

Organizational values such as “transparency”, “excellence”, “quality”,
“customer service” are what form the organizational culture and both
managers and employees are expected to “walk the talk”;

Organizational structures are more fluid and tend to quickly shift in
response to new demands and opportunities. Temporary teams may be
formed to carry out cross-cutting functions associated with a specific
initiative; and

This organizational structure better responds to the work expectations of
younger more educated employees.
Strengths

The decision making process and level of decision making may be different
depending on the nature of the issue. At times, there may be confusion as to
what level of management has the authority to approve what decisions;

The organizational structure may quickly shift to respond to new demands
and often results in creating feelings of insecurity on the part of employees;

Human resources administration becomes more complex. Job descriptions
tend to be used only to determine pay levels. Depending on the nature of
work, tasks assigned to an employee tend to be associated with
organizational goals/targets; and

In delegating greater decision making to managers, an uneven application of
HR policies may result.
Weaknesses
From a human resources management perspective, it is important to understand organizational structures and
cultures, in order to assist management to change leadership styles and organizational culture to respond to
changing external circumstances.
Conclusion
A well-functioning support service to parliamentarians is critical to effective democratic governance. Human
resources management works invisibly to create an effective support service by ensuring an appropriate
structure characterized by clarity of roles and responsibilities with appropriate delegations of authority and
staffed by knowledgeable and skilled staff. Excellence in human resources management responds to the needs
of all parliamentarians to better carry out their legislative role, represent their constituents’ interests and oversee
the Executive.
40
8. Unit 8: Committee Staff and the Budget Process
Linda Buchanan
Former Director, Human Resource Policy, Planning and Training
Canadian House of Commons
This document has been designed to help parliamentary staff understand the roles and functions of typical Public
Accounts and Finance Committees, including the type of support required by committee Chairs and members for
effective committee functioning.
The different levels of government and their respective decision-making authorities influence budgetary
processes and decisions on the budget. In order to apply the learning from the training sessions offered between
June 1st, 2015 and June 4th, 2015, an understanding of the differences between a Westminster system, such as
Canada and Myanmar is required. In particular, the key roles of the Public Accounts and Finance Committees
differ significantly in these two systems. The differences between these committees are delineated in this
document as well as the typical roles of the Committee Chair and staff.
Role of the Public Accounts Committee (Canada and Myanmar)
Canada
The Standing Committee on Public Accounts is
the audit committee of Parliament.
The
Committee reviews the work of the federal
government’s external and independent
auditor, the Auditor General of Canada.
When the Speaker tables a report by the
Auditor General in the House of Commons, it
automatically becomes a public document and
is routinely referred to the Public Accounts
Committee. The Committee selects the
chapters of the report it wants to study and
calls the Auditor General and senior public
servants from the audited organizations to
appear before it to respond to the Office of the
Auditor General’s findings. The Committee also
reviews the federal government’s consolidated
financial statements – the Public Accounts of
Canada – and examines financial and/or accounting shortcomings raised by the Auditor General. At the
conclusion of a study, the Committee may present a report to the House of Commons.3
The Standing Committee on Public Accounts focuses on government administration – the economy and efficiency
of program delivery as well as the adherence to government policies, directives and standards. The Committee
seeks to hold the government to account for effective and efficient public administration and for ensuring that
public monies were spent consistent with the approved budget.4
3
4
Parliament of Canada website. Standing Committee on Public Accounts,
http://www.parl.gc.ca/committeebusiness/AboutCommittees.aspx?Cmte=PACP&Language=E&Mode=1&Parl=41&Ses
=2
Parliament of Canada website. Standing Committee on Public Accounts,
http://www.parl.gc.ca/committeebusiness/AboutCommittees.aspx?Cmte=PACP&Language=E&Mode=1&Parl=41&Ses
=2
41
Myanmar
The Joint Public Accounts Committee’s role involves finalizing the draft budget proposed by the Union Finance
Committee. Finalizing the draft budget also includes considering the comments and recommendations of the 19
ad hoc parliamentary committees, especially those from the Joint Planning and Financial Development
Committee.
The Committee also vets the reports of the Auditor General and considers the audit findings in reviewing the
proposed draft budgets. In Myanmar, the Auditor General is a semi-independent officer that officially reports to
Parliament through the President’s Office.5
Role of the Finance Committee (Canada and Myanmar)
Canada
Specifically with respect to the budget, the Department of Finance has responsibility for developing the budget.
As support, the Standing Committee on Finance independently holds pre-budget consultations, in order to
examine such factors as the state of the economy, projected revenues, interest rates and their impacts on
Government priorities for the coming year. These consultations are carried out in public. Specialized interest
groups, academics, expert witnesses, etc. may request to appear to present their perspective in a way that often
“puts a human face” to the anticipated consequences of potential budget decisions. The Department of Finance
provides two annual presentations to update Committee members on the financial position of the Government.
Bank of Canada officials provide information on areas such as inflation and interest rates. In addition, the
Parliamentary Budget Officer may also be requested to give an opinion on projected costs or revenues of specific
programs, initiatives or policies. All reports of the Committee are tabled in the House and are available to the
public. The Government may or may not accept the advice of the Committee.
A common practice is to have the President of the Treasury Board table the proposed annual expenditure plans
or main estimates of the various departments and agencies in the House of Commons. The estimates of each
department or agency are sent to committees which have oversight responsibilities for that particular
department or agency. The Standing Committee on Finance, having oversight responsibility for Revenue Canada
and the Department of Finance, reviews the estimates of these two organizations. The Committee operates, as
any other committee, with the prerogative to call witnesses, including deputy ministers to examine the proposed
expenditures. All committees also have the prerogative of requesting the Parliamentary Budget Officer to
undertake a specific analysis of a proposed expenditure.
Myanmar
The role of the Union Finance Commission is to formulate a single draft budget for the country. In developing
the budget, the Commission considers all of the draft budget requests of the sub-national levels of government,
the national public sector organizations and the parliamentary services. It seeks technical input primarily from
the Ministry of Finance on issues such as interest rates, health of the economy in Myanmar, projected
government expenditures, projected costs of new programs, etc. The Commission considers the various estimate
requests in view of expected revenues, health of the economy, interest rates and priorities of the Government
and develops a single draft national budget for tabling in the Pyidaungsu Hluttaw.
The Commission’s role is to formulate a draft budget. Once the draft budget is tabled in the Hluttaw, it is
distributed to 19 ad hoc joint committees with members from both Hluttaws. Each of the 19 committees reviews
the draft budget for two or three ministries. The reports of these committees are forwarded to both the ad hoc
Joint Planning and Financial Development Committee and the ad hoc Joint Public Accounts Committee. A review
5
42
World Bank Public Expenditure and Financial Assessment Team, Republic of the Union of Myanmar, Public Financial
Management Performance Report, No. 75897-MM, March 2012, p.vi.
of the reports is completed by the Joint Planning and Financial Development Committee which, in turn, forwards
its final report to the Joint Public Accounts Committee.
The role of the Joint Planning and Financial Development Committee is to assess the degree to which the draft
budget reflects the priorities of the people of Myanmar and to verify the accuracy of proposed estimates to
achieve Government priorities.
The role of the Joint Public Accounts Committee is to:
1. Examine the assumptions behind fiscal projections and to assess the alignment of proposed spending
with Government priorities; and
2. Integrate any final changes into the draft budget that was initially prepared by the Union Finance
Commission.
The Joint Public Accounts Committee is, so to speak, the last review mechanism before tabling final changes in
the draft budget bill in the Hluttaw. The Committee may call experts, tax specialists, Ministers, etc. to explain
information and answer questions as well as to check on the accuracy of proposed estimates. On the
recommendation of the Committee, the draft budget is tabled in the Hluttaw for debate. Unlike in Canada, the
Hluttaw may request high government officials and experts to answer questions and provide information.
To support the roles of both the Joint Planning and Financial Development Committee and the Joint Public
Accounts Committee, the Ministry of Finance staff is available to clarify technical information and to answer
technical questions. It is suggested that parliamentary committee staff avail themselves of the opportunity to
seek advice from Ministry of Finance staff to better understand any technical information that is of interest to the
Committee. It should be noted that members of both committees tend to function as non-partisan entities whose
members are singularly focused on the best interests of Myanmar and its citizenry.
The role of the Auditor-General in Myanmar is to:
1. Monitor, evaluate and audit spending of the annual budget approved by the Hluttaw; and
2. Ensure compliance with financial procedures as set out in the various pieces of legislation and financial
policies.
The Auditor’s findings are integrated into decision making through his/her participation in the Union Finance
Commission and through reports presented to the Joint Public Accounts Committee.
Typical Roles of Committee Chairs, Members and Staff6
A typical role of a Committee Chair is to provide
leadership to the functioning of a committee and act as
an impartial arbitrator of committee debate and
discussion. Furthermore, the Committee Chair has the
responsibility to set the date and time of meetings, set
the committee’s agenda, liaise with the Chairs of other
committees and act as a spokesperson for the committee.
However, one of the key roles of the chair, not to be
overlooked, is their management of parliamentary staff,
who provide the necessary support, which is essential to
the effective functioning of a committee.
6
For more information on the responsibilities of Committee Chairs, Members and Staff, please see Annex A.
43
Committee staff responsibilities include:




carrying out administrative functions
such as preparation of the agenda as
directed by the Chair; notification of
members of scheduled meetings,
booking of the committee room,
distribution of the agenda and
accompanying documents, undertaking
arrangements for the appearance of
witnesses, etc.
recording committee decisions and
deliberations as draft minutes for
approval by the chair and members at
the next committee meeting; and
developing draft research reports for
review, consideration and approval by
the chair and committee members; and
responding to directions from the Chair
and requests from committee members.
For parliament to function effectively, committee staff must provide objective and unbiased support and advice
equally to all committee members.
Committee Procedures in Westminster Parliamentary System
In a Westminster System, each Committee establishes its own written procedures, which are normally consistent
with the more general parliamentary rules of procedure. In the circumstances when a new government is
elected, committee staff plays an important role in advising committee members of the procedures and
formalities of the committees set up. The committee procedures involve determining the procedures for selecting
the chair, setting out the seating arrangements for committee members, developing processes for setting the
agenda, determining the dates for meetings, and scheduling rooms, among other topics.
Committee staff provides support to the committees by informing members of options for decision making on
procedures and documentation practices. The permanency of committee staff provides a “corporate memory” to
inform a new chair and new members of the results of past deliberations and the results of previous research
requests. This function is especially important if a new government is elected.
44
Types of Committee Staff and their Responsibilities
Administrative Staff
Responsibilities:
Provide administrative support to the Chair in arranging and following-up on
committee meetings.
Knowledge:
Knowledge of administrative procedures
Skills:
Ability to communicate administrative information orally and in writing
Ability to send and receive information electronically
Ability to classify information and maintain a data base of
documents
Ability to type and format documents using a computer
records and
Officer-level Support to the Committee Chair
Responsibilities:
Provide a secretarial function in recording minutes of meetings
Provide a research function to the Chair and committee members
Provide administrative support in arranging for committee witnesses
Knowledge:
Skills:
Knowledge of basic economics, finance and statistics; structure of Myanmar
government; role and functioning of parliamentary committees and parliament
Ability to communicate information orally and in writing
Ability to write minutes
Ability to conduct research, analyze information and write reports
Ability to type and format documents using a computer, search information on the
internet and send and receive information electronically
Conclusion
The support provided to committees by committee staff is critical to the effective functioning of a democratic
system. The committee staff carry out a variety of important functions for the committee from administrative,
reserving a room, set up of the seating arrangement and scheduling meetings to preparing briefs and committee
minutes. However, the “institutional memory” they provide during a change in government cannot be
overlooked. Effective parliamentary support to committees, through the provision of knowledgeable and skilled
professional staff, enables parliamentarians to effectively carry out their important roles in democratic
governance.
45
ANNEX A: TYPICAL FUNCTIONS OF COMMITTEE MEMBERS AND STAFF
Leadership and
Facilitation of Committee
Meetings
Committee
Secretary
Committee
Chair
Parliamentary Committee
Procedural and
Administrative Support
Key Functions
 Provides expert guidance
on the Rules of Procedure
 Assists to develop agenda
 Issues meeting notices
 Reserves a room
 Liaises with the Ministries
to obtain documents and
working papers
 Produces timely
committee minutes and
decisions
 Arranges for witnesses
 Responds to requests for
copies of committee
minutes, reports and
decisions
46
Key Functions
 Decides on agenda
 Facilitates committee
discussions
 Manages votes on
committee decisions
 Accountable for
committee reporting to
the House
 Manages parliamentary
staff
Committee
Members
Committee
Research
Support
Representation of Party
and Constituents’
Interests
Key Functions
 Represents the views of
constituents and party in
committee discussions
Research and Analytical Support
Key Functions
 Provides research and information analysis in the
area of the mandate of the committee
 Summarizes and analyzes Ministry documents and
working papers
 Liaises with Ministries on the status of
implementation of committee recommendations
 Recommends external witnesses
 Directs the fling of committee reports and
documents
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