2012 Spring Report of the Auditor General of Canada
The 2012 Spring Report of the Auditor General of Canada is expected to be tabled in the House of Commons on Tuesday, 3 April 2012. The following is a brief description of the chapters contained in the Report.
Chapter 1—Border Controls on Commercial Imports. This chapter examines how the Canada Border Services Agency works with other federal organizations to implement controls at the border for imported consumer goods that have been identified as a risk to the health or safety of Canadians. The audit scope included a range of selected products and the federal organizations responsible for controlling their entry into Canada—the Canadian Food Inspection Agency, Health Canada, Natural Resources Canada, and Transport Canada.
Chapter 2—Replacing Canada’s Fighter Jets. The audit examined whether National Defence, Industry Canada, and Public Works and Government Services Canada exercised due diligence in managing Canada’s participation in the Joint Strike Fighter Program, established to design, develop and manufacture the F-35 Lightning II aircraft. The audit also looked at the federal decision-making process to acquire the F-35 as a replacement for the CF-18.
Chapter 3—Interest-Bearing Debt. The audit examined how Finance Canada develops strategies to manage the government’s market debt. The chapter looks at the Department’s risk management practices and at how it monitors and reports on the performance of the debt-funding strategy. The audit also examined how Finance Canada and the Treasury Board Secretariat report information about charges on the interest-bearing debt as well as the budgetary impact of the public sector pension plan liabilities.
Chapter 4—Non-Filers and Non-Registrants—Canada Revenue Agency. The chapter discusses the Agency’s Non-Filer/Non-Registrant program. The audit looked at what the Agency has done to address non-compliance with requirements for filing tax returns and registering for GST/HST. The audit focused on how the Agency identifies non-filers and non-registrants and how it plans, monitors, and reports on its actions to improve compliance.
Chapter 5—Oversight of Civil Aviation—Transport Canada. The audit examined whether Transport Canada has managed the risks associated with overseeing its civil aviation safety program. It focused on how Transport Canada planned and conducted its surveillance of air carriers, aircraft maintenance organizations, and airports in the National Airport System. The audit also looked at whether Canada had a regulatory framework that was responsive to emerging safety risks.
Chapter 6—Special Examinations of Crown Corporations—2011. The chapter presents the main points of special examination reports of Crown corporations that were issued to the corporations’ boards of directors between 1 January 2011 and 31 December 2011 and that have subsequently been made public. The corporations examined were the Canadian Dairy Commission, Canadian Race Relations Foundation, and Public Sector Pension Investment Board.