ABSTRACT
This chapter provides an overview of the evolution of the expenditure budget process, the development of the audit function and the establishment of evaluation capability in the government of Canada. It examines some recent initiatives of the federal government in terms of their impact on budgeting, auditing and evaluation. The chapter aims to determine whether the sequence of budget system changes in Canada follows Schick’s model of budget reform in the twentieth century. It assesses whether Canada has a “mature” budget system into which the auditing and evaluation functions are integrated effectively. The amendments to the act removed any remaining pre-audit controls from the jurisdiction of the auditor general. The criticism of the entire process, of which there was a great deal, crystallized in the report on Financial Management of the Royal Commission on Government Organization in 1960.
