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1991 Report of the Auditor General of Canada
Appendix D—Report on the Audit of the President of the Treasury Board's Reports to Parliament on Tablings of Crown Corporations' Summaries and Annual Reports
Introduction. The Financial Administration Act requires the President of the Treasury Board to lay before each House of Parliament reports concerning the timing of tabling, by appropriate ministers, of annual reports and summaries of corporate plans and budgets of Crown corporations subject to the reporting provisions of Part X of the Act.These reports allow Parliament to hold the appropriate ministers (and, ultimately, the Crown corporations) accountable for providing it, within the relevant statutory deadlines, with information required under the Financial Administration Act. Accordingly, each report is required to indicate the annual reports and the summaries of corporate plans, capital budgets and operating budgets (and amendments to them) that were to be tabled before each House during the reporting period; the time at, before, or within which they were required to be tabled; and the time they were actually tabled.
Because of amendments to the FAA which came into effect in May 1991, these reports, which had previously been required to be tabled quarterly, henceforth are required to be laid before each House of Parliament annually, not later than December 31 of each year.
Scope. I am required by subsection 152(2) of the Financial Administration Act, to attest to the accuracy of the information contained in the reports on Crown corporations tabled by the President of the Treasury Board. Accordingly, I have examined the reports indicated below:
| Tabled in Parliament | ||
| For the Quarter Ended | House of Commons | Senate |
| 30 June 1990 | 5 November 1990 | 7 November 1990 |
| 30 September 1990 | 5 November 1990 | 7 November 1990 |
| 31 December 1990 | 27 March 1991 | 9 April 1991 |
| 31 March 1991 | 14 June 1991 | 17 June 1991 |
| For the Year Ended | ||
| 31 July 1991 | (to be tabled not later than 31 December 1991)* | |
| * Not tabled at time of going to press | ||
My examination included a review of the systems and procedures used by Treasury Board to monitor the tabling of the summaries and annual reports in each House of Parliament, a verification of the information contained in each of the reports, and such other tests and procedures as I considered necessary in the circumstances.
Conclusion. I have concluded that the reports listed above contain all the required information about the timing of tabling, by the appropriate ministers, of Crown corporations' annual reports and summaries (and amendments to them) of corporate plans, capital budgets and operating budgets, and in my opinion, the information contained in the reports is accurate in all significant respects.
L. Denis Desautels, FCA
Auditor General of Canada
OTTAWA, 25 October 1991