The Board of Internal Economy is the governing body of the House of Commons. The Board is created by the Parliament of Canada Act and has equal representation from the governing party and the officially recognized parties (i.e. those holding at least 12 seats in the House). It is chaired by the Speaker.
Following the passing of legislation on June 22, 2017, Board of Internal Economy meetings will now be open to the public, by default. For issues relating to security, employment, staff relations, tenders; specific circumstances prescribed by a Board By-Law; or if the Members of the Board present at the meeting unanimously agree the meeting may go in camera.
The Board meets approximately once a month when the House is sitting. The meeting time and location will be posted online when confirmed.
The minutes are reviewed and approved by the Board before they are tabled in the House of Commons and then published on the website shortly after. This practice has been in place since the 35th Parliament.
During the 41st Parliament, the Bureau also decided to publish its minutes. The minutes are published shortly after they are tabled in the House.
For copies of these Board meeting minutes, contact the Parliament of Canada Information Service.
The exact timing for the tabling and posting of Board minutes may vary.
Depending on the matters being discussed, some minutes are tabled to coincide with the tabling of other information, such as the Public Accounts of Canada or Main Estimates.
The by-laws of the Board of Internal Economy are key governing documents of the House of Commons. Together with the Parliament of Canada Act, they form the basis of all policies and guidelines regarding the resources that Members have access to for carrying out their parliamentary functions.
The by-laws are:
The Board of Internal Economy is responsible for establishing and enforcing the by-laws, policies and guidelines that govern the use of funds, goods, services and premises made available to Members and House Officers to carry out their parliamentary functions.
The Board delegates to the Clerk of the House and the House Administration the responsibility of implementing its policies and programs and the day-to-day management of House resources.
“Parliamentary functions” in relation to a Member, means the duties and activities that relate to the position of Member, wherever performed and whether or not performed in a partisan manner, namely, participation in activities relating to the proceedings and work of the House of Commons and activities undertaken in representing his or her constituency or constituents.
The following activities, when performed by a Member, are not considered to be parliamentary functions:
The Members’ Allowances and Services Manual is a comprehensive guide to the Board of Internal Economy’s policies on budgets, allowances and entitlements for Members and House Officers.
It describes the support services provided by the House Administration, the terms and conditions of employment for employees of Members and House Officers, and the stipulations for contracts.
This manual also outlines the provisions available to Members who resign or die while in office, or who are not re elected, and describes the effects of the dissolution of Parliament on services, allowances and entitlements.
The Members By-Law stipulates the terms and the validity period for the designation of all designated travellers. It also stipulates the maintenance of the registry.
This By-Law regulates how financial resources and administrative services provided by the House are to be used. In the event of any inconsistencies, the Members By-Law takes precedence over this manual.
The Members’ Allowances and Services Manual is written for use by Members and their staff. It is being posted on ourcommons.ca to provide the public with more information on the services and allowances provided to Members in support of their parliamentary functions.
The Members’ Allowances and Services Manual is initially being published on ourcommons.ca in PDF format. Enhancements will be made to its navigation and format in the future.
Users may consult the Table of Contents for the chapter of the Members’ Allowances and Services Manual that is of most interest to them.
Keyword searches may also be done within chapters or the complete manual using the search function in the PDF reader software.
The page numbers restart at the beginning of each chapter and appendix. To print an individual chapter or appendix, select it from the Table of Contents.
The Members’ Allowances and Services Manual is updated regularly to reflect Board of Internal Economy decisions.
Since the Members’ Allowances and Services Manual is written for use by Members and their staff, it contains internal references. As an example, the manual refers to Intraparl, which is the internal Web site for the Parliament of Canada. Access is provided to Senators and Members and their staff, as well as to employees of the Administration of the Senate, the House of Commons Administration and the Library of Parliament.
The public is invited to direct enquiries to the Parliament of Canada Information Service.
The Members’ Expenditures Report summarizes the expenses incurred by Members in the discharge of their parliamentary functions. The report presents year-to-date expenditures by budget and expense category. It includes the Detailed Travel Points Report and the Detailed Hospitality Expenditures Report.
The Detailed Travel Points Report presents the following information regarding Members’ and authorized travellers’ trips for which travel points were used:
The Detailed Hospitality Expenditures Report presents the following information regarding Members’ hospitality expenses:
Since April 1, 2014, the Members’ Expenditures Report is produced quarterly and published on ourcommons.ca under the About the House tab, within three months of the end of each quarter.
Each quarterly report presents Members’ year-to-date expenditures. Any required modifications are reflected in the next quarterly report, as the information included in the quarterly reports remains static once the quarter has ended.
Since the second quarter of 2014-2015, travel expenses for which travel points were used, as well as hospitality expenses, are disclosed in a manner similar to the proactive disclosure of ministerial expenses.
For more information on the enhancements made to the Members’ Expenditures Report in 2014-2015, refer to the backgrounder.
The Members' Expenditures Report is published on ourcommons.ca, under the About the House tab.
In accordance with the Members By-Law, the Speaker of the House of Commons, on behalf of the Board of Internal Economy, is responsible for publishing the Members’ Expenditures Report on ourcommons.ca at such time as may be determined by the Board.
The timing for publication changed further to a Board decision in October 2013. Since April 1, 2014, the Members’ Expenditures Report is published on ourcommons.ca within three months of the end of each quarter.
Members must provide and approve receipts for their expenditures. In accordance with the Members’ Allowances and Services Manual, receipts are not required for expenditures related to per diem expenses, kilometre travel by personal vehicle or private accommodation while in travel status; these expenses are based on utilization as reported by the Member.
For more information on the resources provided to Members in support of their parliamentary functions and on Members’ eligible expenses, refer to the Members’ Allowances and Services Manual.
The expenses reported reflect, to some extent, the characteristics of the constituency that each Member represents. For example, a constituency’s size and its distance from Ottawa would be determining factors with regard to travel costs, whereas the number of constituents and households would influence the amounts spent for printing and office supplies. For more information, see the Member’s Office Budget by Constituency appendix in the Budgets chapter of the Members’ Allowances and Services Manual.
Seats identified as “vacant” followed by the constituency name are overseen by the former Member’s Party Whip, or by the Speaker in the case of an independent Member. This ensures that constituents continue to be served until the general election or a by-election is held.
Members are personally responsible for any expenses that exceed their budgets.
Expenses are first reported in the quarter in which they are processed by the House Administration, not necessarily in the quarter in which they are incurred. For example, if a trip occurred near the end of a quarter, the claim is likely to be processed in the next quarter and therefore presented in the following year-to-date quarterly reports for the fiscal year.
Each quarterly report presents Members’ year-to-date expenditures. If no expense claims are submitted by Members and processed by the House Administration during a subsequent quarter, the amounts remain the same.
Transportation expenses may be charged to the Member’s Office Budget or the House central budget (Resources Provided by the House). The Detailed Travel Points Report only includes expenses for trips charged to the House central budget and for which travel points were used. This report also includes accommodation and per diem expenses related to trips for which travel points were used.
For more information on travel expenses, refer to the Travel chapter in the Members' Allowances and Services Manual.
Each travel expense claim is given a unique identification number (claim ID) for internal tracking purposes.
Regular travel points refer to points used for travel between the Member’s constituency and Ottawa, within the constituency, and from Ottawa or the constituency to the provincial/territorial capital, and for which a claim has been processed by the House Administration.
Special travel points refer to points used for travel within Canada, other than for regular trips, and for which a claim has been processed by the House Administration.
U.S.A. points refer to points used for travel to Washington D.C. or New York City and for which a claim has been processed by the House Administration.
The Detailed Hospitality Expenditures Report includes information about hospitality expenses related to Members’ parliamentary functions, such as meals for Members and their guests; tickets for meals with service groups, at community events or at other meetings of a non-partisan nature; and food and beverages served at meetings and events.
The Member is always excluded from the count; therefore, should the Member be unaccompanied at an event, the number of guests is set at zero.
The number of guests is also set at zero for activities related to the purchase of beverages (e.g. coffee and tea) for the Member’s office.
In accordance with the Constitution and the Electoral Boundaries Readjustment Act, federal electoral districts, also known as constituencies, were readjusted following the last decennial census to reflect changes and movements in Canada’s population. The readjustments to the federal electoral districts came into effect on the day of the 42nd general election, which was held on Monday, October 19, 2015. As a result, Members’ portions of the Members’ Expenditures Report for the third quarter of 2015-2016 and subsequent quarterly reports reflect the updated constituency profile information.
The Public Registry of Designated Travellers provides the name of the designated traveller for each Member. It is maintained by the Clerk of the House of Commons and updated on a quarterly basis on ourcommons.ca.
The Members By-Law stipulates the terms and the validity period for the designation of all designated travellers. It also stipulates the maintenance of the registry.
In accordance with the Members By-Law, each Member may designate one person, other than the Member’s employee or another Member who is not the Member’s spouse, as a designated traveller.
The Public Registry of Designated Travellers provides the name of the designated traveller for each Member in office during the fiscal year (between April 1 and March 31). If a Member chooses not to have a designated traveller, the Member’s name will not appear in the registry.
In accordance with the Members By-Law, a Member may change a designated traveller once every 12 months, at the beginning of a new parliament or in the event of the designated traveller's death. The Public Registry of Designated Travellers is updated on a quarterly basis.
For more information on the travel resources available to designated travellers in support of Members’ parliamentary functions, refer to the Travel chapter in the Members’ Allowances and Services Manual.
As part of the Board of Internal Economy’s ongoing commitment to transparency, the Public Registry of Designated Travellers is made available on ourcommons.ca.
The travel costs incurred by Members and their designated travellers in the discharge of Members’ parliamentary functions are reported in the Members' Expenditures Report, which is available on ourcommons.ca.
House Officers are Members who hold other specific positions at the House of Commons that carry additional parliamentary functions in relation to House or caucus business. House Officers include the Speaker of the House of Commons, other presiding officers, the Leaders of recognized parties, House Leaders, Whips, National Caucus Chairs, and Members who are former Prime Ministers.
The House Officers' Expenditures Report summarizes expenses incurred by House Officers in the discharge of their parliamentary functions. The report presents year-to-date expenditures by expense category.
For fiscal year 2017-2018, the House Officers' Expenditures Report included expenses processed by the House Administration between April 1, 2017 and March 31, 2018.
Since April 1, 2018, the House Officers' Expenditures Report is published on a quarterly basis, within three months of the end of each quarter, and includes the Detailed Travel Expenditures Report and the Detailed Hospitality Expenditures Report. The report for the fiscal year 2018-2019 includes expenses processed by the House Administration between April 1, 2018 and March 31, 2019.
The Detailed Travel Expenditures Report provides additional information such as the name of the traveller, the purpose and dates of travel, the itinerary, as well as related transportation, accommodation and per diem expenses.
The Detailed Hospitality Expenditures Report provides additional information such as the date, location and purpose of the event, the number of guests, the name of the supplier, and related expenses.
Any required modifications are reflected in the next quarterly report, as the information included in the quarterly reports remains static once the quarter has ended.
On June 8, 2017, the Board of Internal Economy approved the disclosure of the expenses of House Officers (including the Speaker of the House of Commons, other presiding officers, and Members who are former Prime Ministers) and Research Offices.
In accordance with the Members By-Law, the Speaker of the House of Commons, on behalf of the Board of Internal Economy, is responsible for ensuring the publication of the House Officers' Expenditures Report on ourcommons.ca at such time as may be determined by the Board.
The Board agreed that the first House Officers' Expenditures Report for the period from April 1, 2017 to March 31, 2018 be published on ourcommons.ca by June 30, 2018. Since April 1, 2018, expenses are disclosed on a quarterly basis, within three months of the end of each quarter, and the report presents detailed travel and hospitality expenses.
House Officers must provide and approve receipts for their expenditures. In accordance with the Members' Allowances and Services Manual, receipts are not required for expenditures related to per diem expenses, kilometre travel by personal vehicle or private accommodation while in travel status; these expenses are based on utilization as reported by the House Officer.
Depending on their role, House Officers are provided with an office budget to carry out their parliamentary functions. This budget is used to pay employee salaries, service contracts and office expenses. In some cases, this budget may be used to cover travel and hospitality expenses, subject to certain conditions. For more information, please refer to the House Officers and Recognized Parties chapter in the Members' Allowances and Services Manual available on ourcommons.ca.
House Officers' budgets are presented in the House Officers and Recognized Parties chapter of the Members’ Allowances and Services Manual available on ourcommons.ca. These budgets are established based on party representation in the House of Commons.
When House Officers are appointed during a fiscal year, they are provided with the predecessor's remaining budget until the end of that fiscal year. Therefore, the House Officers' Expenditures Report shows the expenses incurred by each incumbent.
Following a general election, budgets for House Officers and Research Offices of recognized parties are established using party representation in the House of Commons and pro-rated until the end of the fiscal year. The annual budgets are then allocated at the beginning of each fiscal year on April 1. For more information, please refer to the Elections chapter in the Members' Allowances and Services Manual available on ourcommons.ca.
Some House Officers may incur hospitality expenses in the discharge of their parliamentary functions. Party Leaders, House Leaders and Chief Whips may use up to 3% of their annual office budget for hospitality expenses. Although budget transfers between House Officers of a recognized party may occur throughout the year, the hospitality limit remains unchanged.
The Speaker may use up to 16% of the annual office budget to cover hospitality expenses for parliamentary and protocol functions. Other presiding officers are provided with a separate hospitality budget. For more information on the hospitality limits for House Officers, please refer to the House Officers and Recognized Parties chapter in the Members’ Allowances and Services Manual available on ourcommons.ca.
The Speaker, House Officers, as well as their respective employees, may travel in the discharge of their parliamentary functions. The Detailed Travel Expenditures Report presents transportation, accommodation and per diem expenses. At their discretion, the Speaker, Opposition Party Leaders, House Leaders and Chief Whips may use the Travel Points System or their office budget for their transportation expenses. In such cases, transportation costs are presented in the Members’ Expenditures Report. For more information on House Officers’ travel expenses, please refer to the House Officers and Recognized Parties chapter in the Members’ Allowances and Services Manual available on ourcommons.ca.
Some House Officers may use the Travel Points System or their office budget for their transportation expenses. All other related expenses such as accommodation and per diem expenses are charged to the House Officer’s Office Budget. Therefore, the House Officers’ Expenditures Report may not show transportation expenses. For more information on House Officers’ travel expenses, please refer to the House Officers and Recognized Parties chapter in the Members’ Allowances and Services Manual available on ourcommons.ca.
The House Officer is always excluded from the number of guests; therefore, should the House Officer be unaccompanied at an event, the number of guests will appear as zero by default.
The number of guests is not specified when expenses are incurred for beverages served at events that are not specific, such as greeting visitors at the House Officer’s office.
Throughout the year, House Officers may serve beverages when greeting their visitors. Since these beverage expenses are not necessarily related to a specific event, the dates are not presented in the Detailed Hospitality Expenditures Report.
House Officers are personally responsible for any expenses that exceed their budgets.
Expenses are first reported in the quarter in which they are processed by the House Administration, not necessarily in the quarter in which they are incurred. For example, if a trip occurred near the end of a quarter, the claim is likely to be processed in the next quarter and therefore presented in the following year-to-date quarterly reports for the fiscal year.
House Officers within a recognized party may only transfer funds between their respective House Officers’ Office Budgets. This includes budgets provided to Leaders of recognized parties, House Leaders, Chief Whips and National Caucus Chairs.
The financial statements of the House of Commons are prepared in accordance with Canadian public sector accounting standards, and include the following:
Yes. Through a competitive procurement process, the House of Commons hires an independent accounting firm to audit its financial statements.
The Board of Internal Economy strongly believes that an annual external audit of the financial statements is a key component of sound management practices.
The function of such an audit is to attest that the financial statements present fairly, in all material respects, the financial position of the House of Commons as at March 31, its results of operations and its cash flows for the year then ended.
The annual audit includes an assessment of the processes and controls for all financial transactions reported in the financial statements. These transactions include expenses incurred by the House Administration, House Officers and Members under the authority of the Parliament of Canada Act and the By-laws of the Board of Internal Economy.
The audit of the 2017–2018 Financial Statements resulted in an unqualified audit opinion.
The auditor is satisfied that the Financial Statements present fairly, in all material respects, the financial position, results of operations and cash flows of the House of Commons.
The auditors did not identify errors or significant matters that would have a material effect on the Financial Statements, nor in the design, implementation or operating effectiveness of internal controls over financial reporting, including anti-fraud controls. Furthermore, no observations for remediation by management were raised by the auditor.
Each year, the audited financial statements are presented to the Board of Internal Economy. The audit results are provided to the Treasury Board Secretariat and the Office of the Auditor General for information purposes. The audited financial statements are posted on ourcommons.ca.
Yes, the House of Commons has an internal audit function.
Internal Audit provides independent, objective assurance and consulting services designed to add value and improve House operations. Internal Audit helps the House accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
Internal Audit, through the Chief Audit Executive, provides both the House Administration management and the Board of Internal Economy with an independent assessment of and advice on the:
Internal Audit is also responsible for liaising and coordinating with an independent accounting firm for the audit of the financial statements of the House of Commons.
Internal Audit reports its findings to the Board of Internal Economy and the House Administration' senior management team.
The House of Commons Administration produces two reports that are available to the public: the Strategic Plan and the Report to Canadians.
The Strategic Plan 2016-2019 is the first official planning document to be published following the renewal of the House Administration’s planning framework. It replaces the Strategic Outlook but it is not tied to the parliamentary cycle. This new approach is more flexible and allows for greater responsiveness to the changing needs of clients.
The report covers the period from April 1, 2017 to March 31, 2018.
Yes, the Report to Canadians includes a financial report. It provides information on the following:
The Strategic Plan and the Report to Canadians are available to the public on ourcommons.ca.