As a result of their deliberations committees may make recommendations which they include in their reports for the consideration of the House of Commons or the Government. Recommendations related to this study are listed below.

Recommendation 1

That the House of Commons refer the impact of the budget implementation vote, the new timeline for the tabling of the main estimates, and the temporary changes made to the Standing Orders of the House of Commons to the Standing Committee on Government Operations and Estimates for review before making the changes permanent.

Recommendation 2

That the Government of Canada present a concrete and detailed plan to table the budget and the main estimates concurrently, with consistent information.

Recommendation 3

That the Government of Canada reform its processes so that Cabinet and Treasury Board approval of budget measures are done in tandem in order for these measures to be included in the main estimates and to ensure the alignment of the budget and the main estimates.

Recommendation 4

That the Treasury Board Secretariat work with departments and agencies to ensure that details of new spending presented in main and supplementary estimates appear in their departmental plans as soon as possible.

Recommendation 5

That the relevant standing committees study measures included in the budget implementation vote presented in the main estimates for fiscal year 2019‑2020 based on their mandates, and that during the standing committees’ studies of these main estimates, officials from the Treasury Board Secretariat accompany officials from the departments responsible for budget measures to ensure that parliamentarians receive meaningful insight into the new measures and their implementation.

Recommendation 6

That the Government of Canada conduct a pilot project by preparing the estimates appropriations of a selected department on an accrual basis.

Recommendation 7

That, to enhance parliamentary oversight, in accordance with the 2012 House of Commons Standing Committee on Government Operations and Estimates’ report on the estimates process, as well as the Auditor General’s commentary on the 2017–2018 Financial Audits, standing parliamentary committees review statutory programs on a cyclical basis to assess their effectiveness.

Recommendation 8

That the Treasury Board Secretariat expand the pilot project on purpose-based votes to include departments and agencies with capital and operating votes; and that in designing this expanded pilot project, the Secretariat study the various mechanisms available to strike an appropriate balance between parliamentary control and departmental flexibility, such as a 10% threshold to allow for transfers between votes, multi-year appropriations, and enhanced carry-forwards.

Recommendation 9

That the Treasury Board Secretariat and the Receiver General provide a cost estimate and implementation timeline for a full transition to purpose-based votes, including a detailed plan on updating or replacing the Central Financial Management Reporting System, as well as plans for harmonizing departmental financial systems.

Recommendation 10

That, in accordance with the federal government’s Policy on Results, the Treasury Board Secretariat ensure that departments and agencies include related program objectives and purposes, and projected measures of performance in their departmental plans.

Recommendation 11

That the Treasury Board Secretariat work with departments and agencies to develop standard metrics for measuring program performance and developing performance indicators.

Recommendation 12

That the Treasury Board Secretariat reinforce its Policy on Results by strongly encouraging departments and agencies to minimize the use of “to be decided” or “not applicable” in their departmental plans under the key results expectations and the explanations of performance indicators.