Chapter 5 696 Cabinet. (AnMOUisanadministrative agreement ister, and/oradirective ofManagement Board of (MOU) between agency anditsresponsible the min agency,the ofUnderstanding aMemorandum are typically created governed statute that by the requirementsThe annualreporting andtimelines agency’s andfinancialperformance. operational publicacomprehensivelature andthe view ofthe responsible minister,the Legis ofthe allmembers agency’s activities,andismeanttoabout the give its audited financial statements, provides details A provincial including agency’s annualreport, timelines for reporting. required inmeeting responsible the ministries their for improvement by someprovincial agencies and room isconsiderable chapter highlights,there this mandated requirement for provincial entities.As isessentialtoinformation accountability, andisa Thorough andaccurate disclosure ofsuch reports. annual their activitiesthrough ontheir reporting timelinessofprovincialthe agencies inpublicly our addition to in raised issuesofaccountability broader publicsector.across the Thisyear, in improve government accountability—in and initiativesof accountability—and to help year,Each addresses issues ourAnnualReport 1.0 Main Points 1.0 Chapter 5 Chapter value-for-money audits,we have examined Accountability Toward Better

- - cial agencies are required to produce annualreports agency.) the established statute that Most provin the andpoliciessetexpectations outin It clarifies between responsible agency minister. andthe the provides relationship recordthat aformal ofthe conflict with this intent. conflict with We alsonoted: agement 2015 Board ofCabinet inFebruary instead someaspectsofanew directivethat issuedby Man transparency andaccountability, we have found requirementsintent ofthese isto promote agency on anagency orgovernment website. the Although Legislature orby approving forthe posting them them) in (officially presenting by them “tabling” public,either andmake them reports review these then Ministersto are aspecifiedtimeperiod. within responsible minister to their and submitthem •

that only 5% were tabled within six months only 5%weresixmonths that within tabled agencies over years andfound past three the for asample reporting of57timeliness ofsuch time.Wedirective atthe ineffect reviewed the the Managementtimetables Board specified in the Legislature inaccordance with in the wereincial agencies’ annualreports tabled ofprov years, onlypast three asmallportion wereframes) not met. often Further, over the in MOUs(for legislated agencies time without not met. Similarly, required set timeframes out were timeframes these often annual reports, legislated requirementthe 2014 for their Despite annualreports. their and/or tabling legislatedspecific timeframes for submitting Fewer aquarter ofagencies sampled than had - - - - • •

some agencies, the butnot all,are specifiedin requirements annualreporting for because the are not consistent.annual reports Thisis offices. ministers’ inthe rather were agencies not themselves, inthe but often showed majorwork the delays further that end and6%hadnot atall.Our beentabled year-were 12 after more than months tabled agencies’ fiscal year-end, the after while68% site invites publicto engage political the inthe Legislature because posting onapublicweb websites ispreferable inthe to them tabling on posting annualreports of Cabinet isthat Management Theview Board ofthe tabled. have annual reports been their less ofwhether ofallprovincialoperations agencies, regard ment Agencies isempowered to review the StandingLegislature’s Committee onGovern because the isnot tabling necessary that Legislature. Somewould inthe argue reports required by annual statute to their table However, 101 provincial agencies are still ofprovincial annualreports agencies.the ated for Legislature ministers to inthe table publicly requirement posted), the was elimin 2015 inFebruary effect (directives are not able. Under new directivecameinto the that asameansto holdagenciesreports account public. Legislature andthe ofthe members byand to the reports decreased accessto the to release ofreports, inconsistencies inthe contribute places. Thesecomplications further responsible minister may befound indifferent timelinesfor anagencyand reporting andits timetables, same areas ondifferent may report a result, responsibilities agencies inthe with requirements. such agencies As without erns agement Board ofCabinet directivegov that requirements take precedence over Man the agency anditsresponsible minister. Legislative orinanMOUbetween them, established the legislation, regulation orOrder-in-Council that hasrecently movedOntario away from tabling Timelines required for submitting andtabling ------• •

office for months or even years without the or even office for months without years is enhanced. upheld andpublicaccessto information vital way, Legislature is role democratic ofthe the this their public release. In elected officialsof waynot another tabled, isneededto notify are ofpublicfunds.Ifreports of dollars areof agencies responsible for billions that andexpenditures operations document the becomepublicly availablewhen reports that elected officialsare not alsonotifiedformally maymeasure ofaccountability belost ifour October 2013. However, we believe some that ment initiative Premier in announcedby the OpenGovern government’s ofthe as part process. Posting onpublicwebsites isseen oversight. to increase transparency and sion andserve government agencies couldlessenconfu requirementsambiguity inreporting across agency Minimizing tabling annualreports. a consistent process for submittingand/or fiveindicates have that statutes mandating orposting onawebsite. tabling through either ministerdeadline forreport to the release the new directive the specifiesno otherwise), agency’s legislationspecified establishing the 60days of receiving it(unless Office within Clerk’s the Legislature orwith inthe report relevant minister to anagency’s table annual previous directiveWhereas the required the opposite.one change actually achieves the and to However, expedite publicreporting. to and openness, increase accountability todates 2010, back new onewas the with previousfor directive, replacing the which Thestated intentionand release ofreports. submission timelinesfor the on, andthe provincial agencies are required to report requirementschanges the specifyingwhat 2015February directive. Thenew directive minister being incontravention new ofthe An annual report could sit in a minister’s couldsitinaminister’s An annualreport Our survey of other Canadian jurisdictions Canadianjurisdictions ofother Our survey Toward Accountability Better - - 697

Chapter 5 Chapter 5 698 under the Agency andAccountability Establishment under the Appendix 1 Commission.(See Securities Ontario Board andthe Energy Ontario asthe role, such aregulatory form sellingalcohol.Some per Control Board ofOntario engaged Liquor incommercial ventures, asthe such provincial agenciesmission. SomeofOntario’s are example, alaw to into bring force orset upacom government issues,for the isanorder that which act, aregulation ofanactor provincial establishes agenciesan Ontario through government. Thegovernment from the of length atarm’s degrees publicandto operatethe to varying are intended tothey to provide goodsandservices responsibilities ofprovincial orfederal ministries, work agencies the isrelated ofthese Although to the publicinterest. take ofactivitiesinthe avariety Governments agencies inCanadaestablish to under 2015 of Ontario General of the Office of the Auditor AnnualReport 2.1 Agencies? What Are Provincial Information 2.0 Background accountability of Ontario’s provincial agencies. ofOntario’s accountability governance and enhancingthe assist infurther Auditorrecommendations ofthe will General regulation, directives andpolicies.Theinput and applicablelegislation, tions ofcompliance with Cabinet; andannualagency CEO/Chairdeclara to Treasury Board andManagement Board of reviews for allagencies; quarterly reporting risk regular mandate ing, andannualreports); ofunderstand (i.e., businessplans,memoranda public posting ofkey governance documents and transparency requirements including:the tive hasintroduced several new accountability agencies. TheAgencies andAppointmentsDirec andtransparency ofitsprovincialaccountability governance, hasrecently enhancedthe Ontario TREASURY BOARD SECRETARIAT OVERALL RESPONSE FROM for the typesandnumberofagencies for the Order-in-Council , ------and consist of three key parties: keyand consist ofthree parties: Management Boardissued underthe of Cabinet Act defined by Management Board ofCabinet directives boards. Theagencies’ governanceare structures majority agencies’ governing ofappointmentsto the andmakes the publicfunctionsorservices their andresponsibility to perform authority cies the provincial grants agenThe government ofOntario 2015.) from February effect new Agencythe andAppointmentsDirective in dix 2 2015.Directive untilJanuary ineffect See served by provincialserved agencies, goodgovernance and To are well citizensofOntario the ensure that of government. comefrom outside deputy ministers, whileothers appointees are government employees, as such or Lieutenant Governor inCouncil.Someofthe responsible minister pleasure and/ ofthe the afixed are madefor orat either tribunals) term cial agencies (i.e.,board ofdirectors, adjudicative relationship. Government appointmentsto provin board’s direction. out the Agency management isresponsible for carrying responsible minister agency’s for performance. the ives. Theboard isimmediately to accountable the sible for setting anagency’s andachieving object provide. they standards for any services appropriate the use andmaintaining resources they their legislativethe obligations,fulfilling managing responsible minister to are accountable for the they Governed? Agencies 2.2 How Are Provincial Accountable to thePublic? to Accountable Agencies 2.3 Are Provincial • • • Where present, the governingWhere board present, the isrespon agencies ofaministry, areAlthough not part

for the typesandnumberofagencies for under the the responsible minister;the the agency’s management.the governing board;the and Figure 1 illustrates this illustrates this Appen - - - - - data online. Although the initiative doesnot the specif online.Although data open initsactivities,including puttinggovernment on finding the governmentways for to bemore OpenGovernment initiative, of the focusinglaunch ment. InOctober 2013, Premier announcedthe the tois considered vital openandtransparent govern andfinances,includingannual operations reports, for how public funds are spent. objectives.meeting They their are alsoaccountable effectively,operating their mandates and fulfilling are they publicto ensureLegislature that andthe agencies arethese ultimately answerable to the are practices essential.Therefore,accountability AgenciesandAppointmentsDirective Adaptedfromthe Source ofdata: Structure andGovernance Accountability Figure 1:Agency Re Ready accessto aboutagencies’ information sponsible forsettingandachievingcorpor Re sponsible forca A gency GoverningBoard(wherepresent) The pe B A account rs CEO/Executive Directo on Responsible Minister Legislative Assembly B isaccount th able tothegovernment rr rough whichtheagencyis ying out Cabinet able toA th e board’sdirections r ate objectives

- - Liquor Control Board of Ontario generateLiquor own Control Board ofOntario their andthe andGamingCorporation Lottery Ontario its money. provincial asthe Other entitiessuch it hasachieved itsgoalsandhow ithasspent publicwhether government andthe the inform details to itsactivitiesandexpenditures report publicinterest. Anagency’sactivities inthe annual governmentallocated by to to the undertake them year,Each provincial agencies spendpublicfunds intent ofOpenGovernment. the line with accessibility to agency would annualreports bein ically refer to provincial agencies, enhancingpublic to besubmitted, ofUnderstanding aMemorandum is agencythe annual report hasnot specifiedwhen year. statute the establishing Insomecases,ifthe agency’s fiscal endofthe the number ofdays after aset responsible ministersubmit itto within the agency toects the complete and itsannualreport Order-in-Council For legislation,regulation someagencies, or the Open Government initiative. underOntario’s opennessandaccountability cies’ ment Board agen isalsoresponsible for ensuring Directive 2015 effective from February on.Manage 2015January Agencies andAppointments andthe lishment andAccountability Directive until ineffect by issuingdirectives—theAgencyprimarily Estab oversees governance ofprovincial the agencies Management annualreports. Board prepare these formally requiresinet that provincial agencies to Management Board cases,itisthe ofCab in other the agency must that produce anannual report; fies Order-in-Council legislation,regulation or funds. Insomecases,the Government? the to Annual Reports Provide Agencies 2.4 Why Do Provincial Reports? Required Submit Their to Agencies 2.5 When Are Provincial that established the agency dir the established that agency speci the established that Toward Accountability Better ------699

Chapter 5 Chapter 5 700 includes reporting requirementsincludes reporting con beyond those two directives, new directive andshows the that Figure 2 agencies’ annualreports. must beincluded in the 2015came into inFebruary effect stipulates what The Agencies andAppointmentsDirective that against estimates. variances tions ofthe andexplana actualresults, variances, ments, with required agency’s to financial includethe state not have agoverning were board. Annualreports fiscal year,their the agency 90days did if orwithin 120responsible minister endof within days ofthe were required to to the submitanannualreport legislated requirements) differing cies with Agencies agencies (except andagen advisory requirements.its annualreporting immediately. previous directive Itreplaced the and by Management Board ofCabinet andtook effect Agencies andAppointments Directive was approved 2015,cies. InFebruary anew directive calledthe requirementsthese agenfied annual reporting for andAccountability DirectiveEstablishment speci requirements. 2015, Until February Agency the appliedto legislated allagenciesthat without Management Board ofCabinet issueddirectives timelines, and insomecasesdoesnot prescribe requirements for only alimited numberofagencies, aset timeperiod. within Legislature inthe annualreport minister the table the stipulate that responsible minister further the lished anagency orMOUsbetween agency and the estab statutesminister that doesso.Someofthe (MOU) between agency anditsresponsible the 2015 of Ontario General of the Office of the Auditor AnnualReport Appointments Directive 2015—Agencies2.6.2. Since February and Directive and Accountability Establishment 2015—Agency2.6.1 February Prior to Required Report? to Agencies 2.6 What Are Provincial Given that legislation stipulates reporting legislationstipulatesGiven reporting that illustrates the differences between differences illustrates the the ------and of action to be taken when these targetsand ofactionto betaken whenthese are not targets achievedance; discussionofperformance an analysis andfinancialperform ofoperational year. Board-governed include agencies must further also requires ofactivitiesover adescription the Thenew directive variances). ofthe explanations against estimatedvariances and expenditures agency’s actual results, financial statements (with not met. achieved andofactionto betaken whentargets are targets andadiscussionofperformance formance, year, ananalysis andfinancialper ofoperational ofactivitiesover adescription must alsocontain the tive new above, directive underthe annualreports requiredthe olddirec financial reporting toby the previous one.For inthe tained example, inaddition Board’s Agency andAccountability Establishment timelines asrequiredreporting by Management agencies we sampled were complying the with Our objective provincial was to the assesswhether Legislaturerecommendations asawhole. to the ofallagenciesitsfindingsand operations andreport key roles ofprovincial agencies, andto review the boards appointments to ofdirectors andother the ment Agencies isempowered to review intended StandingThe Legislature’s Committee onGovern Legislature isnot sitting. it whenthe 60days Clerk ofreceiving within the with a report Legislature isinsession,orfile receiving itwhenthe 60days of Legislature within inthe areport table new directivethe nolonger requires aminister to However, terms. and end dates of their start and the achieved; andnamesofappointees board to the 3.0 What We Looked At Government Agencies Committee onStanding 2.7 Role of theLegislature’s The previous directive required only the - - - - Source of data: Ministry of Government Services,PublicAppointmentsSecretariat ofGovernment Ministry Source ofdata: and Appointments Directive Directive with Agencies and Accountability Establishment Figure 2: Comparison of Agency business planandarisk-assessmentevaluation. a anannualreport, ofUnderstanding, Memorandum may that apply.any others This includeshaving acurrent directiveand allrequirementsofthis have compliedwith provincialagencies Board ofCabinet,indicatingthat Management Secretary, tothe an annualattestation sign andsubmit must andDeputyMinisters Ministers Measures Other Accountability • include: must The annualreport receipt. 60 the Clerk’sOfficewithin of days with the report file must minister Legislative Assemblyisnotsitting,the 60days Legislaturewithin ofreceivingit.Whenthe the in anagency’sannualreport table must The ministry fiscal year-end. its 90days within after minister tothe submit itsreport boardmust doesnothave agoverning An agencythat itsfiscalyear-end. days after 120 within responsibleminister tothe annual report submitan agenciesmust agencyexceptadvisory Every Requirements Annual Reporting as ofMarch2014. SeeAppendix1fordetails. of197was atotal classifications these agencieswithin agencyclassifications.There There weresevendifferent Classifications Agency 2015) untilJanuary (Effective Directive andAccountability Establishment Agency

the agency’s financial statements, with actual results, actualresults, with statements, agency’sfinancial the estimate. estimate. variancesagainst variances andexplanationsofthe Requirements under the Agency Establishment and Accountability Directive carried over into the AgenciesandAppointmentsDirective overintothe Directivecarried andAccountability Requirements AgencyEstablishment underthe

or when approved by the minister (if tabling is not required). Agencies without isnotrequired).Agencieswithout (iftabling or whenapprovedby minister the Legislature(ifrequiredby 30days inthe statute) website within ofbeingtabled onaprovincialagencyorgovernment beposted must The annualreport itsfiscalyear-end. 90days within after minister tothe submititsreport boardmust doesnothave agoverning An agencythat itsfiscalyear-end. 120 within daysresponsible minister after tothe submitanannualreport agenciesmust agencyexceptadvisory Every March 2014 ordissolved).SeeAppendix2fordetails. weremerged classificationsasofJune2015 these agencies within (13 in agenciesexisting of agencyclassifications.Therewasatotal 184 different There arethree 2015) asofFebruary (Effective andAppointmentsDirective Agencies having approvedthem. 30days minister’s within ofthe years nextthree annual businessplan forthe andan ofUnderstanding Memorandum their post Provincial agenciesmust legislation,directives,andaccountingfinancial policies. compliance with their agency’s confirming responsibleminister sendalettertothe agencies must provincial ofboard-governed allrequirements.Chairs has compliedwith agency the that chairs totheir attest agencies must CEOs ofboard-governed failurestocomply. explicitlyandexplainthe this state must attestation directivesandpolicies,the If agencieshave failedtocomplywith plan andarisk-assessmentevaluation. abusiness anannualreport, ofUnderstanding, Memorandum having acurrent may that apply. directiveandanyrequirements ofthis others Thisincludes all provincialagencieshave compliedwith indicatingthat Board Secretariat toTreasury signandsubmitanannualattestation must Deputy Ministers • • • include: boardmust governing a provincialagencywithout ofanon-board-governed The annualreport • • • addition: includein provincialagencymust ofaboard-governed The annualreport • • include: must The annualreport 30days approval. orprovincialagencywebsitewithin ofminister’s on aministry annualreport the alsopost boardsandadjudicativetribunalsmust governing audited any content requiredby legislation. the precedingfiscalyear;and the tribunalfor for statement a financial activities,during tribunal’sactivities,includingrecruitment onthe a report expiry appointmentdatesandthe namesofappointees,includingtheir the when achievedandofactiontobetaken targets discussion ofperformance andfinancialperformance; an analysisofoperational year; a descriptionofactivitiesoverthe the precedingfiscalyear; the terms. date oftheir notachieved;and targets estimate. variancesagainst actualresults,variancesandexplanationsofthe with assurance), appropriatelevelofexternal subjecttoanother statements financial statements statements financial (or, financial whereanauditisnotpractical,

Toward Accountability Better

701

Chapter 5 Chapter 5 702 Prepared by the Office of the Auditor General ofOntario the AuditorGeneral Prepared by Officeof the oftheTablings ofaSample57Figure 3:Timing 2012–2014 oftheAnnualReports Agencies, was: annualreport their that fiscal year-end their oftimeafter period assess the We asample surveyed of57 provincial agencies to early 2016.this review. Ourofficesupports itexpected to which havereports, completed by oversight, focusing onbusinessplansandannual ision began areview ofagency governance and made publicly available over earlier directive. the being timelinessofannualreports to increase the new directive inthe to itislikely seewhether forth our survey. We alsoreviewed requirements the set dix 3 years. (Theseagenciesthree are listed in largest andmore significant agencies the past over reviewed by 57 timelinessofreporting the ofthe not yet bereviewed timeofouraudit.)We atthe more requirements, itcould butcompliance with Directive. 2015 (Thenew February directive has 2015 of Ontario General of the Office of the Auditor AnnualReport * As required by the Agency Establishment and Accountability Directive. See Figure 2 for reporting requirements,includingtimingofreports. 2forreporting Directive.SeeFigure andAccountability * Asrequiredby AgencyEstablishment the asofSeptember 2015. iscurrent Note: Data Total Not tabled 12More than months 11–12 months 9–10 months 7–8 months < 6*months agencyfiscal year-end) (time after TabledAnnual Reports Public Release of Annual Reports 4.1 Significant Delays inthe Recommendations and 4.0 Key Observations • • In July 2015, Audit Internal Div Ontario the

.) All57 agencies we selected responded to tabled in the Legislature. inthe tabled submitted responsible minister; to their and Appen 57 43 2012 # 2 2 4 2 4 - 100.0 - 75.4 3.5 3.5 7.0 3.5 7.0 % Late tabling reduces the ability of the members of members ability ofthe Late reduces the tabling 9% of2014 hadnot yet annualreports beentabled. had not atall.AsofSeptember beentabled 2015, agencies’ fiscal year-end, the after months and6% were 12 annualreports more than tabled of the sampled agencies’ fiscal year-end. On average, 68% ofthe weresixmonths reports within tabled 2012–14,period onaverage only 5%ofannual Legislature. the for in tabling ministry appropriate toforwarded the to provide were reports evidence asto whenthe and years ofannualreports, previous three of the Agencies were specifically the status asked about Directive(Public Accounts), the applies. to which province’s financial statements included inthe 58% of the casesonaverage58% ofthe over past three the fiscal year-end oftheir days (four months) inonly 120 within ministries tomitted the annualreports illustrated in ontime.As failingto annualreports table istries min ontime,orby the ministries to the reports were causedby agencies failingto submitannual late are tabled ornotcies ifannualreports atall. direction andgovernance ofagendiscussion onthe Legislature to public play role inthe aconstructive Likewise,operations. for the itismore challenging Legislature to reviewthe agencies’ andquestion the As illustrated in The sampled agencies are were that those Our review also assessed whether the delays Our review the alsoassessedwhether 57 32 15 2013 — # 4 3 3 100.0 56.1 26.3 7.0 0.0 5.3 5.3 Figure 4 % Figure 3 57 , the sampled agencies, the sub 41 2014 # 5 3 1 5 2 100.0 , over three-year the 71.8 8.8 5.3 1.8 8.8 3.5 % Total 2012–2014 171 116 20 10 11 5 9 # 100.0 - 11.7 67.9 2.9 5.8 5.3 6.4 - % - Prepared by the Office of the Auditor General ofOntario the AuditorGeneral Prepared by Officeof the 2012–2014 of a Sample of 57 of the Annual Reports Agencies, the Relevant of the Submissions to Ministry Figure 4: Timing annual reports. ofthe tabling delays to inthe contributed the versus delaysagencies,ministries, by mainly the fiscal year-end.the that delays within Thisindicates agencies’ the after were sixmonths within tabled years. As 2. 1. Total 12More than 11–12 9–10 7–8 5–6 < 4 agencyfiscal year-end) (months after theRelevantto Ministry Submitted Annual Reports requires ChiefExecutive the andChairs Officers A new requirement for board-governed agencies past. inthe manner than inatimelier annual reports makes publicthe ministerto and/orotherwise tables ensure the ministers their shouldco-ordinateistries with directed 90or120the days. Inaddition, min legislated or timeframes within annual reports allagenciesshould ensure submittheir that ministries the inconjunctionwith Secretariat public,Treasury Legislature andthe Boardthe responsible minister, toaccountability their To ensure agencies effectively demonstrate their timing of their annual report submission to the ministry. submissiontothe annualreport timing oftheir As ofSeptember2015, 2012 sixagenciesforthe 2013 yearandtwoagencies forthe the toourofficeon information yearwereunabletoproviderequested requirements, includingtimingofreports. 2forreporting Directive.SeeFigure andAccountability As requiredby AgencyEstablishment the 1 RECOMMENDATION 1 SECRETARIAT RESPONSE Figure 3 shows, only 5% of the reports shows, reports only 5%ofthe 51 28 2012 # 7 2 1 4 9

2 - 100.0 13.8 17.6 54.9 3.9 2.0 7.8 % of Understanding, and annual reports) within within of Understanding, andannualreports) is,businessplans,Memoranda documents (that requirements to publicly post allgovernance Appointments Directive hasintroduced new year.ning this complianceto begin andaccountability support process ofAssurance Certificate Public Service annualOntario ofthe willbepart declarations provincial agencies Compliance andministries. attestation regarding process formaterial the isdeveloping comprehensivetariat guidance and ensure compliance, Treasury Board Secre new requirement implementation ofthis the regulation, directives andpolicies.To support cies are complying applicablelegislation, with of Boards agen ofDirectors to their attest that reports inamore timely manner.reports Ministers to and/orpublicly table post annual willbeencouragedMinistries to work their with time taken to publicly release annualreports. ofagencies, totalaccountability andreduce the transparency and to increase greatly the 30 days approval. ofministerial This isexpected 55 32 In addition, the Government’s Agencies Government’s and In addition,the 2013 # 4 5 2 6 6

2 100.0 10.9 10.9 58.2 7.3 9.1 3.6 % 57 34 2014 # 3 2 5 7 6 Toward Accountability Better 100.0 12.3 10.5 59.6 5.3 3.5 8.8 % Total 2012–2014 163 14 17 21 94 9 8 # 100.0 10.4 12.9 57.7 - - 8.6 5.5 4.9 - % 703

Chapter 5 Chapter 5 704 the incentive forthe ministers delay. to reduce this removes 60days ofreceiving them within reports requirementthe for ministers to approve annual directive Thechange inthe removinginformation. timelyapproval delay release of inthe hasbeenthe words, ontime.Inother reports ministerial their than agenciesmore not significantissue submitting to approve inatimely mannerhasbeena reports discussed inthe agency. receiving itfrom the after report the As specifying how Minister must approve soonthe approved it.However, isnorequirement there Ministera website the 30days after no more than required must beposted on report by statute, the isnot Iftabling tabling. 30days after site within must alsobeposted onaweb annualreport the Legislature isrequired by agency, statute for that inthe ter report to doso.Instead, the iftabling hand,nolonger other requires minis on the the 60days ofreceiving it.Thenew directive,within responsible annualreport minister tothe the table directive. the Theprevious directivewith required public)butwouldreport still beincompliance would(and therefore not berequired to make the sion, couldnever approve anagency’s annualreport tive, aminister, omis oraccidental choice through Under new Agencies the andAppointmentsDirec 2015 of Ontario General of the Office of the Auditor AnnualReport Eliminated for Most Agencies Most Eliminated for Public Release for Reports Annual Approve to Ministers Frames for 4.2 Maximum Time after ministers receive after them. approvalministerial ofagency annualreports oftimeforments Directive period to specifythe Agenciesconsider revising andAppoint the government to shouldadvisethe Secretariat agencies are released promptly, Treasury Board To ofprovincial annualreports the ensure that RECOMMENDATION 2 Section4.1 , failure ofministers

- - - - - law that established them or their Memorandum Memorandum ortheir them established law that ifthe must betabled cases, agencies’ annualreports a meansto holdagencies Insome accountable. the Legislature—as officially in presenting them hasmovedOntario away reports— from tabling notified when reports becomepubliclynotified when reports available is lost ifourelected officialsare not also formally approvalisterial preceding publicposting. Section 4.2 minister—but,by aspreviously the mentionedin must beposted onawebsite beingapproved after 2013. However, new directive the says allreports initiative Premier inOctober announcedby the OpenGovernment government’s ofthe seen aspart politicalprocess. Postingthe onpublicwebsites is on apublicwebsite invites publicto engage the in Legislature becauseposting in the them also tabling onwebsitesposting annualreports ispreferable to view ofManagement Boardonly ofCabinet isthat have annualreports The beentabled. their whether ofallprovincialoperations agencies, regardless of Government Agencies isempowered to review the Standing Legislature’s Committee on because the on apublicwebsite, butnot tabled. (exceptagencies)reports to for beposted advisory into 2015 force inFebruary andrequires annual the Agencies andAppointments Directive, came which legislation, agencies must alsofollow new the thereminister isnoapplicable specifies it.Where responsible their of Understanding (MOU)with Annual Reports to Be Tabled to Annual Reports Longer Requires4.3 Directive No Appointments Directive to TB/MBC. Agencies and publicposting sectioninthe to the willpropose amendments timeframe Secretariat inatimely manner,reports Treasury Board make publicly available agency governance To and/orotherwise ministers table ensure that We believe somemeasure ofaccountability that isnotSome would tabling necessary argue that SECRETARIAT RESPONSE , notimetable isgiven for atimely min - reports not subjecttoreports legislated requirements is directive, publicdisclosure ofagency the annual Legislature. Further, new inthe tabled underthe must besubmitted ministers andthen to their annual reports respect tosiderably whentheir with 57 con sampled vary agencies they andfound that directive.the agency anditsresponsiblethe minister, and/orin ofUnderstandinga Memorandum (MOU)between aprovincial established agency,legislation that in approve for publicposting may beset outinthe minister andfor to or the table submit itsreport As noted previously, timelinesfor anagency to isenhanced. information Legislature isupheldandpublicaccessto vital the way,public release. Inthis role democratic of the way isneededto notifytheir elected officialsof are not another tabled, of publicfunds.Ifreports areagencies responsible for billionsofdollars that of andexpenditures operations documentthe that Annual Reports Lack Consistency Annual Reports 4.4 Requirements Agency for documents, includingannualreports. public posting ofprovincial agency governance all elected representatives ofthe informed tofor mechanism findanappropriate keeping Legislative Assembly the ofOntario consult with 2016,By April Treasury will Board Secretariat annual reports. notified whenagenciestheir publicly release allelecteda process to officialsare ensure that government toiat shouldadvisethe establish required to Treasury betabled, Board Secretar are nolonger annualreports changed sothat provincial directive agencies the was after To ofpublicly accountability funded increase the We reviewed legislative requirements the ofall RECOMMENDATION 3 SECRETARIAT RESPONSE -

- agencies’ 2014 annualreports: Figure 5 discretion ofgovernment.at the Asreflected in to allagencies” in samerequirements “x”sunder“...the applyby the coveredtion that several isindicated agencies (this enabling legislationorby pieceoflegisla acentral the agencies’ requirements by specifiedeither are subjectto annualreporting and territories 7 ure consistent manner. Theresults are shown in agencies inatimely are issuedand/ortabled and oftheir determine how ensure annualreports they and noted following: the 2014 their submitting andtabling annualreports MOU-required their compliance timelinesfor with legislated requirements,cies without we reviewed • • • • • As We to Canadianjurisdictions other surveyed

requirement. lines, only one,or17%, legislated met the We specifictime sixwith noted ofthe that to specifictimelines(i.e.,days required). Legislature, butonly sixreferred inthe report annual to their table ministry ments for the legislated36%, met requirement. the 14of the specifictimelines,only five, with or timelines (i.e.,days required). We noted that ministry,their butonly 14 referredto specific to besubmitted annualreport toments for the Northwest TerritoriesNorthwest andNunavut have the two, or12%, MOUrequirements. met their days required). We 17, noted ofthese that only aspecifictimeline(i.e., Legislature within the to in betabled required annualreport their MOUrequirements.their ministry. We noted only 23,or55%,met that to besubmitted annualreport to their their to specifictimelines(i.e.,days required) for Fifty of the 57 ofthe Fifty agencies hadlegislated require 57 ofthe Fifty agencies hadlegislated require British Columbia, Prince Edward Island, the Edward Island, the Columbia,Prince British Seventeen agencies hadMOUsthat ofthe agencies’ MOUsreferred All butoneofthe . Someagencies Canadianprovinces inother Figure 6 , we noted following respect to the with indicates, 43sampled for agen the Figure 7 Toward Accountability Better ). Fig ------705

Chapter 5 Chapter 5 706 Prepared by the Office of the Auditor General ofOntario the AuditorGeneral Prepared by Officeof the for Submittingand Time Frames Figure 5:SampleCompliancewithSpecificLegislated Tabling Annual Reports 2015 of Ontario General of the Office of the Auditor AnnualReport 2. 1. SecuritiesCommission Ontario Corporation andLands Infrastructure Ontario (TFO) Authority Educational Communications French-Language Ontario Authority Financing Ontario Board Energy Ontario Corporation ElectricityFinancial Ontario (TVO) Communications Authority Educational Ontario Corporation Growth Capital Ontario Legal AidOntario Ontario eHealth Ontario of Corporation Deposit Insurance Authority Algonquin Forestry Agricorp Agency • • The Agency’s annual report had not been tabled asofSeptember29,2015. hadnotbeentabled The Agency’sannualreport Assembly,”before the specifyinganumberofdays. without to“laythe legislationmaythe report the Minister Forexample, simplyrequire aspecifictimeframe. within requirements arenotstated Legislated tabling requirements for to allprovincial corporations foundland andLabrador). Lieutenant-Governor inCouncil(inNew requirementsQuebec) oronthe set by the by agency,vary statute (in dependingonthe requirements, deadlinesfor reporting butthe dor, statutes alsogovern annualreporting able to allagencies. requirementsthese includedeadlinesapplic requirements,govern annual reporting and statutes provincesIn these andterritories, most consistent andstringent requirements. Saskatchewan hasconsistentSaskatchewan andstringent In QuebecandinNewfoundland andLabra Requirement (days after Legislated year end) Submission ofAnnualReport 183 120 183 153 120 122 122 120 122 120 90 90 91 90 Submission Time, 2014Time, (days after - year end) - Actual - 122 185 253 121 112 129 119 122 122 120 115 182 260 91 tions. This could contribute to unnecessary delays totions. Thiscouldcontribute unnecessary directive—createsMOU orthe needless complica legislation,an establishing places—the different responsible minister may befound inoneofthree timelinesfor anagency reporting andits the that confusion.Thefact lends itselfto unnecessary Requirement • Legislated In ourview, situationinOntario current the (yes/no)

most, butnot all,agencies. andYukonNew Brunswick Territory extend to Manitoba, agency inAlberta, annualreporting requirements.out reporting but not all,agencies’ enablingstatutes alsoset annually byreport aset deadline,andmost, The requirements set outby statute to govern Met? yes yes yes yes yes no no no no no no no no no Requirement submission) (days after Legislated Tabling ofAnnualReport 60 60 90 60 31 31 — — — — — — — — 1 1 1 1 1 1 1 1 submission) Time, 2014Time, (days after not tabled Tabling Actual 363 268 298 266 254 235 190 149 312 161 167 88 8 2 Requirement Legislated (yes/no) Met? n/a n/a n/a n/a n/a n/a n/a n/a yes no no no no no - Prepared by the Office of the Auditor General ofOntario the AuditorGeneral Prepared by Officeof the Requirements, EntitiesWithoutLegislated for 2014Annual Reports, SubmittingandTabling for Frames Time ofUnderstanding Figure 6:SampleCompliancewithMemorandum Management Board ofCabinet deemsto bethe relevant legislationorMOU.lowed the than rather directive asifthe isfol wrong timelines,such the beingsubmittedto orreleased according reports to or tabling ofannual reports, finalizingand in the Health Integration Network Integration Health SimcoeMuskokaLocal North Network Integration LocalHealth East North ParksCommission Niagara Network Integration Mississauga HaltonLocal Centre TorontoMetropolitan Convention Board Protection Financial Livestock Liquor ControlBoardofOntario Network Integration Local Health HaldimandBrant Hamilton Niagara ProtectionBoard Financial Grain Ontario ServicesCommissionof Financial Network Integration Erie St.ClairLocalHealth Office Accountability Education Qualityand Network Integration Champlain LocalHealth Network Integration West LocalHealth Central Network Integration LocalHealth Central Network Integration LocalHealth East Central Cancer CareOntario Ontario Research of Agricultural Institute Agency Presumably, directive the constitutes whatthe Requirement (days after year end) Submission ofAnnualReport MOU 120 120 120 120 120 120 120 231 90 90 90 90 90 90 90 90 90 90 Submission Time, 2014Time, (days after year end) - Actual 259 380 234 234 228 120 337 119 176 88 88 86 88 88 88 88 87 87 follow directive. the system toforthat allagencies besimplified the so itwould Inview ofthat, makefor reporting. sense respect to timelines most with practice desirable Requirement (yes/no) Met? MOU yes yes yes yes yes yes yes yes yes yes yes yes no no no no no no Requirement submission) (days after MOU Tabling ofAnnualReport 60 60 60 60 60 — — — — — — — — — — — — — 1 1 1 1 1 1 1 1 1 1 1 1 1 Toward Accountability Better submission) Time, 2014Time, (days after not tabled Tabling Actual 286 203 286 203 288 286 286 286 286 183 183 158 287 287 121 276 29 2 Requirement (yes/no) Met? MOU n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a yes no no no no 707

Chapter 5 Chapter 5 708 2015 of Ontario General of the Office of the Auditor AnnualReport 2. 1. Board Workplace SafetyandInsurance Network Integration Waterloo Wellington LocalHealth Network Integration Toronto LocalHealth Central Network Integration West LocalHealth South Network Integration LocalHealth East South Royal Museum Ontario Ontario Public Health Corporation ConventionCentre Ottawa TrilliumOntario Foundation Corporation Partnership TourismOntario Marketing Technology Centennial CentreofScienceand ScienceCentre-The Ontario Racing Commission Ontario PlaceCorporation Ontario PensionBoard Ontario Commission Transportation Northland Ontario Corporation Mortgage Ontario Corporation andHousing Mortgage Ontario Corporation MediaDevelopment Ontario andGamingCorp Lottery Ontario Corporation Investor Immigrant Ontario CleanWaterOntario Agency Council Arts Ontario Commissioner the Fairness Office of Corporation Fund Heritage Ontario Northern Network West Local Integration Health North Agency The Agency’s annual report had not been tabled asofSeptember29,2015. hadnotbeentabled The Agency’sannualreport Legislature. inthe report the amount ofdays. table Minister Forexample,anMOU may the requireonlythat ofacertain form requirementisnotinthe butthis annual report, the responsibilitytosubmitortable AgencyorMinister’s The MOUmakesreferencetothe Requirement (days after year end) Submission ofAnnualReport MOU 244 120 120 120 120 120 120 120 120 120 120 120 120 120 120 120 181 214 90 90 90 90 90 90 — 1 Submission Time, 2014Time, (days after year end) Actual 395 323 242 280 248 435 120 122 120 122 120 190 165 165 140 121 214 107 88 88 91 91 91 87 87 Requirement (yes/no) Met? MOU n/a yes yes yes yes yes yes yes yes yes yes yes no no no no no no no no no no no no no Requirement submission) (days after MOU Tabling ofAnnualReport 60 60 60 60 60 60 60 60 60 60 60 60 — — — — — — — — — — — — — 1 1 1 1 1 1 1 1 1 1 1 1 1 submission) Time, 2014Time, (days after not tabled not tabled not tabled Tabling Actual 336 283 283 286 255 358 135 180 152 106 164 146 287 287 218 237 272 114 274 29 70 17 2 2 2 Requirement (yes/no) Met? MOU n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a yes no no no no no no no no no no no Figure 7: Agency Reporting Requirements in Other Canadian Jurisdictions* Prepared by the Office of the Auditor General of Ontario

Do Statutes Include Reporting Requirements? What Are the Reporting Yes, for All Agencies, Yes, for All Requirements? and the Same Agencies, But All Annual All Annual Requirements Apply Requirements Yes, But Only for Reports Tabled Reports Made Jurisdiction to All Agencies Vary by Agency Some Agencies in Legislature Publicly Available General Timing Requirements British Columbia X X Required by statute, all government organizations must submit an annual service plan report to their ministers. The reports must be made public by the responsible minister no later than August 31 each year or within 5 months after the organization's fiscal year. Alberta X Only some agencies are mandated by statute to submit and table an annual report in the Legislative Assembly. For these agencies, the timelines for submitting to a minister and for tabling vary from a requirement to table immediately upon receipt, within a certain number of days after the commencement of the next sitting, or “Annually, when ready.” Saskatchewan X X X The Executive Government Administration Act requires Ministers (heads of agencies in Saskatchewan) to submit an annual report within 120 days of the agency’s preceding fiscal year, and the reports must be prepared at least 20 days before they are due to be laid before the Assembly. Reports are made publicly available, but location varies by agency. Manitoba X No standard requirements exist. Some agencies may be

required to submit Annual Reports, as per their enabling Toward Accountability Better legislation. One example: Travel Manitoba must submit an annual report within 4 months of the end of its fiscal year, and the minister must table a copy of the report in the Assembly within 15 days of receipt, but there is no requirement to make the annual report public. Ontario X A government-wide directive requires that agencies not mandated by statute submit their annual report to the responsible minister. Timelines vary on submitting annual reports and whether they must be tabled and made public. 709

Chapter 5 Chapter 5 710 2015 of Ontario General of the Office of the Auditor AnnualReport Do Statutes Include Reporting Requirements? What Are the Reporting Yes, for All Agencies, Yes, for All Requirements? and the Same Agencies, But All Annual All Annual Requirements Apply Requirements Yes, But Only for Reports Tabled Reports Made Jurisdiction to All Agencies Vary by Agency Some Agencies in Legislature Publicly Available General Timing Requirements Quebec X X X All agencies are established through statutes and are required to submit their annual reports to their ministers, and the annual reports are then required to be tabled at the National Assembly and be made public on the National Assembly’s website. There are no universal timelines established for submitting these, for tabling them, or for publishing them publically. New Brunswick X Most Crown agencies have reporting requirements and timelines embedded in their legislation, and where required, they are made public through the Legislative Assembly. In practice, they are also published on the agency's website. Newfoundland X X X Legislation requires that all government entities table and Labrador annual reports through the responsible minister. Timelines for submitting annual reports and for tabling them are set by the Lieutenant-Governor in Council and are to be tabled and made public annually through “other effective means” (i.e., electronically). Prince Edward X X X All agencies must provide their ministers with an annual Island report in a form requested by the minister, and the Minister must table the report within 15 days of receipt, and it must be made public within 6 months of the end of the financial year. Yukon Territory X Requirements to submit an annual report to the responsible minister vary by agency. Tabling is not usually required, and no timeline for tabling is usually provided for in the statute. Northwest X X By statute, each agency must submit an annual report Territories and to its minister within 90 days of the end of its fiscal year. Nunavut Each minister must table a copy of annual reports for each territorial corporation at the first opportunity following its receipt, but this tabling requirement does not extend to every agency.

* Nova Scotia did not respond to our survey of practices in other jurisdictions. and 2014, Committee reviewed the agencies: three agency reviews for over adecade.Between 2011 For 1996, March example, after itconducted no cies reviewed greatly. Committee by canvary the appear before it.We numberofagen noted the that representativesity group andinterested officials) to witnesses (usually senior agency officials,commun agency would operations generally involve calling reviewed Committee. by Itsreview the process of 130than agencies, boards andcommissionswere Between 1978 and2014, ofmore operations the and Commissions Since 1996 Boards Reviewed Many Agencies, Has Not Government Agencies Committee on4.5 Standing behalf of other ministries. behalf ofother legislativeco-ordinate amendmentson these asgoodgovernmenttunities, such bills,to willalso activelySecretariat seekoutoppor and AppointmentsDirective. Treasury Board Agenciesorder the to ensure alignmentwith in ance documents(includingannualreports), and/orpublicposting datestabling for govern requirementsinconsistencies inthe regarding provincialstatutes oftheir agencies to eliminate to considerupdates constitutingtries to the Treasury willadviseminis Board Secretariat release date for allannualreports. date preparation andtabling orpublic the ers legislation applicableto cov allagencies that directive, the orintroducing sistencies with governing someagencies to eliminate any incon legislation should consideramendingthe Management Boardjunction with ofCabinet, Directive, Treasury incon Board Secretariat in following Agencies andAppointments the To provincial ensure that agencies are consistent RECOMMENDATION 4 SECRETARIAT RESPONSE ------legislative orMOUrequirements (unlessitrequests Committee willonly under receive tabled reports are not required to the andtherefore betabled, However, new directive, underthe annualreports were becausethey allrequiredreports to betabled. tee would members receive acopy ofallannual review. Under previous directive,Commit the the Standing Committee onGovernment Agencies for Legislature’s bereferred to the annualreports cies’ between 2006and2014. was issued Committee areport by for the which reviews. recommendations followingcontaining itsagency Legislature towould the present areport normally Boardand Insurance (WSIB). TheCommittee LCBO, Workplace Metrolinxthe andthe Safety Source of data: Standing Committee on Government Agencies CommitteeonGovernment Standing Source ofdata: Issued, 2006–2013 Report withCommittee Agencies Agencies—Reviewed onGovernment Committee Figure 8:Standing agenciesselection ofwhich to review. couldfactor agencies’ into annualresults that their mightnot on members bereceiving fullinformation of areview).Committee Assuch, aspart them also reviewedMetrolinxin2013 butdidnotrelease areport. Note: Noagencieswerereviewedbetween 1996 and2005.TheCommittee 2013 2013 2010 2010 2010 2010 2009 2009 2009 2009 2008 2007 2006 2006 2006 Year There isnorequirement allprovincial that agen Workplace Board SafetyandInsurance Liquor ControlBoardofOntario Human RightsTribunal ofOntario PowerGeneration Ontario Royal Museum Ontario SecuritiesCommission Ontario Racing Commission Ontario TrilliumOntario Foundation (TVO) EducationalCommunicationsAuthority Ontario Ontario) (Infrastructure ProjectsCorporation Infrastructure Ontario ProfessionsAppealandReview Board Health Workplace Board SafetyandInsurance andGamingCorporation Lottery Ontario Liquor ControlBoardofOntario Agency Figure 8 lists those agencies lists reviewed those Toward Accountability Better - - 711

Chapter 5 Chapter 5 712 2015 of Ontario General of the Office of the Auditor AnnualReport documents, includingannualreports. public posting ofprovincial agency governance all elected representatives ofthe informed tofor mechanism findanappropriate keeping Legislative Assembly the ofOntario consult with 2016,By April Treasury will Board Secretariat for review. agenciestee indetermining which itconsiders Standing Commit canassist the annual reports are madepublic,asthe whenthey reports Agencies isprovided allagencies’ annual with Standing Committeeensure the onGovernment Legislative onhow Assembly best to ofOntario Treasury shouldconsultthe Board Secretariat ofprovincial operations parency ofthe agencies, To andtrans ongoingaccountability ensure the SECRETARIAT RESPONSE RECOMMENDATION 5 - - Sources of data: Ministry of Government Services,PublicAppointmentsSecretariat ofGovernment Ministry Sources ofdata: * There were a total of197* Therewereatotal agenciesasofMarch2014. Crown Foundations(0) Adjudicative (37) (67)Advisory Trust (5) board)(20) a governing orwithout (with Regulatory Service(37)Operational (31) Enterprise Operational 2014)*(# asofMarch Classification Accountability Directive (Effective until January 2015) until January Directive (Effective Accountability and Agency Establishment Classifications Under the Agency Appendix 1—Crown • • • • • • • • • • Functions Primary

has beenestablished Foundation the inwhoseinterests organization assetsdonatedforanamed money orother under the light ofpolicies,regulationsandstatutes bodiesin individuals, businessesorcorporate obligations,rights andresponsibilitiesof the help developpolicyand/ordeliverprograms statute beneficiaries namedunder body of anindividual,businessorcorporate obligations,rightsandresponsibilities practice, conduct, limitorpromotethe decisions that makeindependent licensing andrate-setting, prosecutions,certifications, investigations, no,orminimal,fees) with sector) private the public (includingincompetitionwith Solicit, manage and distribute donations of donationsof Solicit, manageanddistribute underthe Established previousdecisions Hear appealsagainst Resolve above disputesrelatingtothe Make independentquasi-judicialdecisionson and/oradviceto Provide ongoinginformation assets for fundsand/orother Administer Through processeslikeinspections, public(usually Deliver goodsorservicestothe Commercially sellgoodsorservicestothe University Foundation Act Foundation University Crown Foundations Act Foundations Crown

or or • • • • • • • • • • Examples • • • • • • • • • • • board: agoverning With • • board: No governing

Corporation (TVO) Ontario Tourism Marketing Partnership TourismOntario MarketingPartnership Legal AidOntario eHealth Office Education QualityandAccountability Cancer CareOntario EducationalCommunicationsAuthority Ontario ParksCommission Niagara Metrolinks Liquor ControlBoardofOntario Ontario Infrastructure None LabourRelations Board Ontario Human RightsTribunal ofOntario Assessment Review Board Committee MedicinesAdvisory Livestock Committee toEvaluateDrugs Council Advisory Accessibility Standards Workplace Board SafetyandInsurance PublicServicePensionBoard Ontario SecuritiesCommission Ontario ServicesCommissionofOntario Financial EscarpmentCommission Niagara ServicesTribunalFinancial Toward Accountability Better 713

Chapter 5 Chapter 5 714 Source of data: Treasury BoardSecretariat Source ofdata: 2015 of Ontario General of the Office of the Auditor AnnualReport * There were a total of184* Therewereatotal agenciesasofJune2015 (15 agenciesweredissolvedandtwocreatedsinceMarch2014). (60) ProvincialAgencies Advisory Provincial Agencies(47) Non-board-governed Agencies (77) Provincial Board-governed Type (#asofJune2015)* (Effective as of February 2015) as of February (Effective Types and Appointments DirectiveAppendix 2—Agency Under the Agency • • • • • • • • • • • • • • Characteristics Primary

their terms ofreference terms their advice orrecommendationsasspecifiedin responsibleministry the appointed by government the Premier Appointments of resourcesandminimizesduplication and 2009 Act, Governance Accountability, provisionsofthe the tribunals foragencies support provideoperational must decisions—ministries agencies regulatory servicesandboard-governed operational enterprises, Directive asoperational andAccountability AgencyEstablishment the agency ofthe interest to acthonestly, best andinthe ingoodfaith agencies, requiringthem duty ofcareforthe functions forthese anddonotrelyonministries structure minister) the to board’srepresentative mandate (chairisthe agency’s achievementofthe forthe minister agency’smandate ofthe support in onabusinessandconductoperations carry boardofdirectors agoverning through Are created solely for the purpose of providing purposeofproviding Are createdsolelyforthe outby functionsarecarried Their administrative years three formorethan Are established Are composedofoneormoreindividuals the or Provide specificadvicetoaminister alsocomplywith Adjudicative tribunalsmust agenciesandadjudicative Include regulatory ownoperational tomaketheir Lack authority Primarily agenciespreviouslyclassifiedunder Board appointeesarerequiredtoexercisea andorganizational Many ownstaff have their tothe isaccountable Board ofdirectors to authority financialandoperating Have the decisions tomakeoperating authority Have the , in a way that promotes effective use use , inaway promoteseffective that Adjudicative Tribunals Tribunals Adjudicative • • • • • • • • • • • • • Examples • • • • • • • • • • •

(TVO) Commission Corporation Ontario SecuritiesCommission Ontario PublicServicePensionBoard Ontario andGamingCorporation Lottery Ontario EducationalCommunicationsAuthority Ontario ParksCommission Niagara Metrolinks Liquor ControlBoardofOntario Legal AidOntario Ontario Infrastructure ServicesCommissionofOntario Financial eHealth Office Education QualityandAccountability Cancer CareOntario Livestock Medicines Advisory Committee MedicinesAdvisory Livestock PeaceRemuneration ofthe Justices SafetyCouncil PublicFire Marshal’s Fire Committee toEvaluateDrugs Council Advisory Accessibility Standards LabourRelations Board Ontario Human RightsTribunal ofOntario ServicesTribunalFinancial Assessment Review Board Workplace Board SafetyandInsurance TourismOntario MarketingPartnership Ontario CleanWaterOntario Agency Growth Corporation Capital Ontario Council Arts Ontario the Office of Commissioner Fairness Fund Heritage Corporation Ontario Northern West NetworkNorth Integration LocalHealth Integration SimcoeMuskoka LocalHealth North Network Integration East LocalHealth North Mississauga Halton Network LocalIntegration Metropolitan Toronto Convention Centre Metrolinx Livestock Financial Protection Board Liquor Control Board ofOntario Legal AidOntario Hamilton Niagara LocalHealth HaldimandBrant FinancialGrain Protection Board CommissionofOntario Financial Services Network St. Integration Erie ClairLocalHealth Ontario eHealth Education QualityandAccountability Office ofOntario Corporation Deposit Insurance Network Integration Champlain LocalHealth WestCentral Network Integration LocalHealth Network Integration LocalHealth Central Network Integration EastCentral LocalHealth Algonquin Forestry Authority Institute Research ofOntario Agricultural Agricorp ofOntario the AuditorGeneral Prepared by Officeof the Appendix 3—57 Surveyed Agencies Crown Network NetworkIntegration Ontario Mortgage Corporation Ontario Mortgage andHousingCorporation Ontario MediaDevelopment Corporation Ontario andGamingCorporation Lottery Ontario andLandsCorporation Infrastructure Ontario Investor Immigrant Ontario Corporation French-LanguageOntario Educational Financing Authority Ontario Financial Electricity Corporation Ontario EducationalCommunicationsAuthority Ontario Workplace Safety Board andInsurance Waterloo Wellington Integration LocalHealth Toronto Network Integration LocalHealth Central WestSouth Network Integration LocalHealth Network Integration East LocalHealth South Royal Museum Ontario Ontario Public Health Ottawa Convention Centre Corporation TrilliumOntario Foundation TourismOntario Marketing Partnership Commission Securities Ontario ScienceCentre—The Centennial Centre of Ontario Commission Racing Ontario PlaceCorporation Ontario Pension Board Ontario Transportation Northland Commission Ontario Communications Authority (TFO) Communications Authority (TVO) Network Corporation Science andTechnology Toward Accountability Better 715

Chapter 5