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D'agent Comptable Et De Son Applicabilité Au Canada

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D'agent Comptable Et De Son Applicabilité Au Canada Rétablir l'imputabilité Études : volume 3 Liens : responsabilité et reddition de comptes © Sa Majesté la Reine du Chef du Canada, représentée par le Ministre des Travaux publics et Services gouvernementaux - 2006 N° cat. : CP32-87/3-2006F ISBN 0-660-97121-6 En vente chez votre libraire local ou auprès des Éditions et Services de dépôt Travaux publics et Services gouvernementaux Canada Ottawa (Ontario) KIA OS5 Téléphone : (613) 941-5995 Commandes seulement : 1 800 635-7943 Télécopieur : (613) 954-5779 ou 1 800 565-7757 Internet : http://publications.gc.ca Also issued in English under the title Restoring Accountability Research Studies, Volume 3 Linkages: Responsibilities and Accountabilities TABLE DES MATIÈRES INTRODUCTION 1 Donald Savoie Les études 4 LE RÔLE DU GREFFIER DU CONSEIL PRIVÉ 23 S.L. Sutherland 1 Introduction 23 2 Objet de l’étude 26 3 Canada : le greffier du Conseil privé 28 3.1 Le rôle du greffier : préserver l’intégrité du système de décision du Cabinet 28 3.2 Le secrétaire du Cabinet 29 3.3 Le sous-ministre du Premier ministre 32 3.3.1 L’organisation du Bureau du Conseil privé 32 3.3.2 La fonction de conseil 35 3.4 Le rôle de chef de la fonction publique du Canada 36 3.4.1 Création du titre 36 3.4.2 Le rôle du greffier dans la nomination des sous-ministres 39 3.4.3 Autres fonctions concernant le personnel supérieur 42 3.4.4 Le Conseil privé et la législation subordonnée 44 4 Royaume-Uni : le Bureau du Cabinet et le secrétariat du Cabinet 45 4.1 Ministre de la Fonction publique 45 4.2 Secrétariat du Cabinet 47 4.3 Le Bureau du Cabinet 48 4.4 Rôle de chef de la fonction publique 50 4.5 Le Bureau du Conseil privé britannique 52 5 Facteurs d’évaluation du rôle du greffier canadien 54 5.1 Comment les greffiers successifs ont-ils joué ou compris leur rôle? 54 5.1.1 Les rapports annuels du chef de la fonction publique 54 5.1.2 Les propres publications des greffiers sur leur rôle 59 5.1.3 Jugements journalistiques « de qualité » 63 5.2 Comment le rôle du greffier a-t-il changé au cours des temps? 69 5.2.1 Le greffier, médiateur du Premier ministre 70 5.2.2 Le gouvernement, c’est une affaire de jugement et de politique 71 5.2.3 Le greffier peut-il faire face aux « problèmes invisibles »? 72 5.2.4 Les médias fabriquent le message 74 5.2.5 Le profil médiatique des greffiers au fil du temps 76 5.2.6 Les nouveaux développements, comme l’horizontalité et la Nouvelle gestion publique 78 5.2.7 Que peut-on faire pour assurer la « chaîne d’imputabilité »? 85 5.2.8 Le problème des « nombreuses mains » 85 5.2.9 La réforme de l’agent comptable au Canada 89 6 Comparaison des Bureaux du Cabinet au Canada et au Royaume-Uni : peut-on importer la réforme? 91 6.1 Les pouvoirs de prérogative du Premier ministre 91 6.2 Les conseillers spéciaux au Royaume-Uni : le pont entre le politique et le bureaucratique 94 6.3 Les secrétaires privés permanents des ministres 96 6.4 Durée des mandats 97 6.5 Les champs de mines politiques des réformes importées 98 7 Recommandations 101 7.1 Thème : moderniser le rôle du greffier canadien 101 7.2 Thème : conforter l’intégrité du centre 108 8 Dernières réflexions 112 Annexe A : Durée de mandats des secrétaires du Cabinet au Canada, au Royaume-Uni et en Australie 114 Annexe B : Le comité des normes de la vie publique du Royaume-Uni* 115 LA RESPONSABILITÉ, LA REDDITION DE COMPTES ET LE RÔLE DES SOUS-MINISTRES DANS LE GOUVERNEMENT DU CANADA 127 James Ross Hurley 1 Portée et objet de l’étude 127 2 Les principes fondamentaux qui sous-tendent la responsabilité ministérielle dans le régime parlementaire canadien 128 3 L’évolution de l’exercice du pouvoir au Canada 131 4 Définition des termes 137 5 Acteurs politiques et acteurs professionnels 142 6 Les responsabilités et obligations redditionnelles multiples des sous-ministres 145 7 Les mécanismes de la reddition de comptes financière par les acteurs politiques et professionnels 149 8 Les agents comptables britanniques 154 9 Comparaison des pratiques britanniques et canadiennes 159 10 Conclusion 162 LES RESPONSABILITÉS ET OBLIGATIONS REDDITIONNELLES RESPECTIVES DES MINISTRES ET DES FONCTIONNAIRES : UNE ÉTUDE DU SYSTÈME BRITANNIQUE D’AGENT COMPTABLE ET DE SON APPLICABILITÉ AU CANADA 171 C.E.S (Ned) Franks 1 Le système britannique d’agent comptable 171 1.1 Les agents comptables britanniques 171 1.1.1 Les rôles et les responsabilités des agents comptables 172 1.1.2 La régularité, la probité et l’optimisation des ressources 174 1.1.3 Les agents comptables des initiatives horizontales (conjointes) 176 1.1.4 La variété et le nombre d’agents comptables britanniques 178 1.1.5 Les secrétaires permanents 180 1.2 Les directives ministérielles : le mécanisme de désaveu des agents comptables britanniques 183 1.2.1 Le mécanisme des directives ministérielles 183 1.2.2 La préservation de la confidentialité 186 1.2.3 La fréquence et la nature des directives ministérielles 188 1.3 Le rôle du Trésor britannique 188 1.4 Le Comité des comptes publics britannique 190 2 Comparaison entre la Grande-Bretagne et le Canada 195 2.1 Les secrétaires permanents et les sous-ministres 196 2.2 La régularité, la probité et l’optimisation des ressources 199 2.3 Les directives ministérielles (décisions contraires) 199 2.4 Le Trésor et le Conseil du Trésor 200 2.5 Le rôle du vérificateur général 201 2.6 Le Comité des comptes publics 201 2.7 Conclusions : similitude externe, différence interne 202 3 Les arguments contre le système de l’agent comptable 205 3.1 La méconnaissance du système britannique 206 3.2 Le Parlement refuserait d’établir la distinction entre les responsabilités et obligations redditionnelles des ministres et celles des sous-ministres qu’exigerait le système de l’agent comptable 209 3.3 Au Canada, le Parlement et le Comité des comptes publics sont trop partisans pour permettre au système de réussir 210 3.4 Le Parlement n’a pas autorité pour superviser le respect des lois par le gouvernement 213 3.5 Le Canada possède déjà un mécanisme efficace de règlement des différends 215 3.6 Les contradictions et incohérences des conceptions gouvernementales de la responsabilité, de l’obligation de rendre compte et de l’obligation de s’expliquer 219 3.7 Conclusions 222 4 Une solution canadienne 224 4.1 Les sous-ministres 227 4.2 Le Conseil du Trésor 230 4.3 Le Comité des comptes publics 231 4.4 Le vérificateur général 233 4.5 La mise en œuvre des réformes 233 Note 234 Annexe A: La directive ministérielle sur « l’aéronef d’entraînement avancé Hawk 128 ». 235 Annexe B : Sir Tim Lankester et le barrage de Pergau 238 LA RESPONSABILITÉ MINISTÉRIELLE ET LA LOI SUR LA GESTION DES FINANCES PUBLIQUES : L’OBLIGATION CONSTITUTIONNELLE DE RENDRE COMPTE DES DÉPENSES GOUVERNEMENTALES 249 Stan Corbett 1 Introduction 249 2 La responsabilité ministérielle au Canada 251 3 Le fondement constitutionnel de la responsabilité ministérielle 259 4 Le fondement légal de la reddition de comptes financière 263 5 La responsabilité, la reddition de comptes et la responsabilité civile 268 6 Déclarations récentes concernant la responsabilité et la reddition de comptes 280 6.1 La responsabilité directe des sous-ministres 284 6.2 La responsabilité indirecte des sous-ministres 285 6.3 Conflits découlant des responsabilités des sous-ministres 285 7 Conclusion 300 LA REDDITION DE COMPTES PUBLIQUE DES ORGANISMES PUBLICS AUTONOMES 317 B. Guy Peters 1 Introduction 317 2 Quelques idées au sujet de la reddition de comptes 323 2.1 L’obligation de s’expliquer 324 2.2 La reddition de comptes 324 2.3 La responsabilité 326 2.4 La réactivité 327 2.5 Les conflits des composantes de reddition de comptes 327 2.6 La reddition de comptes et la multiplicité des intervenants 329 3 Les sociétés d’État 331 3.1 Les mécanismes de contrôle 336 3.2 Les autres régimes de gouvernance et de reddition de comptes 342 3.2.1 Le modèle suédois 343 3.2.2 L’expérience hollandaise 346 3.2.3 La participation des partenaires sociaux 347 3.3 La gestion du rendement 348 4 L’intérêt public 353 5 Conclusion 355 6 Recommandations 357 ANNEXE A : LISTE DES AUTEURS 363 INTRODUCTION Donald Savoie À l’automne 2004, le juge Gomery m’a invité à me joindre à la Commission d’enquête sur le Programme de commandites et les activités publicitaires en tant que directeur de la recherche pour la phase II du travail de la Commission, qui allait très vite être connue sous le nom de phase des recommandations.C’est tout un défi qu’il a lancé à l’équipe de recherche en demandant : « Savez-vous ce qui fait un bon juge? » Je ne connaissais pas la réponse, ce qu’a certainement dû trahir mon air perplexe, et il a très vite répondu : « Deux bons avocats devant le juge, chacun représentant de façon très compétente l’une ou l’autre partie dans l’affaire ».J’avais tout de suite compris :le juge Gomery était prêt à se pencher sur toute question, tant et aussi longtemps que le programme de recherche était en mesure de monter un dossier solide de part et d’autre. À aucun moment le juge Gomery a-t-il exprimé le moindre préjugé,idée préconçue ou suggestion à l’équipe de recherche de se pencher sur une question donnée ou de l’examiner d’un point de 1 2 VOLUME 3 : LIENS : RESPONSABILITÉ ET REDDITION DE COMPTES vue particulier.C’est dans ce même esprit qu’il a participé à toutes les réunions du Comité consultatif ainsi qu’aux discussions en table ronde qui ont été tenues dans cinq régions du pays entre août et octobre 2005.
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