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2008 March Status Report of the Commissioner of the Environment and Sustainable Development

Appendix B—Report on the audit of the President of the Treasury Board's report Tabling of Crown Corporations' Reports in Parliament

Tabling in Parliament for parent Crown corporations: Annual reports and summaries of corporate plans and budgets

Section 152 of the Financial Administration Act (the Act) requires the President of the Treasury Board to lay before each House of Parliament, no later than 31 December of each year, a report on the timing of tabling, by appropriate ministers, of annual reports and summaries of corporate plans and of budgets of Crown corporations. The Act also requires the Auditor General to audit the accuracy of the report on the timing of tabling and to present the results in her annual report to the House of Commons.

The President of the Treasury Board's report on the timing of tabling was included in the 2007 Annual Report to Parliament—Crown Corporations and Other Corporate Interests of Canada, which was tabled on 16 January 2008.

At the time that our October 2007 Report was going to print, we were unable to include the results of the above-noted audit because the President of the Treasury Board's report had not yet been finalized. Our Auditor's report was subsequently appended to the President's report and is reproduced in this report to Parliament.

AUDITOR'S REPORT

To the House of Commons

As required by subsection 152(2) of the Financial Administration Act, I have audited, for the year ended 31 July 2007, the information presented in the report Tabling of Crown Corporations' Reports in Parliament included in the 2007 Annual Report to Parliament—Crown Corporations and Other Corporate Interests of Canada. The reports are the responsibility of the President of the Treasury Board. My responsibility is to express an opinion on the information included in the report, as required by section 152, based on my audit.

I conducted my audit in accordance with the standards for assurance engagements established by the Canadian Institute of Chartered Accountants. Those standards require that I plan and perform an audit to obtain reasonable assurance as to whether the information disclosed in the report is free of significant misstatement. My audit included examining, on a test basis, evidence supporting the dates and other disclosures provided in the report.

In my opinion, the information presented in the report Tabling of Crown Corporations' Reports in Parliament is accurate, in all significant respects, in accordance with its section Deadlines for Tabling in Parliament and Results Achieved.

Richard Flageole, FCA
Assistant Auditor General
for the Auditor General of Canada

Ottawa, Canada
23 November 2007