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1992 Report of the Auditor General of Canada
Appendix D—Report on the Audit of the President of the Treasury Board's Report to Parliament: Tablings in Parliament: Parent Crown Corporation Annual Reports and Summaries of Corporate Plans and Budgets
Introduction. The Financial Administration Act requires the President of the Treasury Board to lay before each House of Parliament a report 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.
This report allows 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, the 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.
Scope . I am required by subsection 152(2) of the Financial Administration Act, to attest to the accuracy of the information contained in the report on Crown corporations tabled by the President of the Treasury Board. Accordingly, I have examined the report indicated above for the year ended 31 July 1992, to be tabled not later than 31 December 1992*.
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 the report, and such other tests and procedures as I considered necessary in the circumstances.
Conclusion. I have concluded that the report listed above contains 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 report is accurate in all significant respects.
L. Denis Desautels, FCA
Auditor General of Canada
OTTAWA, 26 October 1992
* Not tabled at time of going to press