Reports to Parliament

Observations of the Auditor General on the Financial Statements of the Government of Canada

The Observations of the Auditor General on the Consolidated Financial Statements of the Government of Canada are part of the Public Accounts of Canada and are meant to explain, in more detail, the Auditor General’s opinion on the government’s financial statements.

Please click here for an explanation of the messages that Auditor General Michael Ferguson conveys in this audit report, how he arrives at his audit opinion included in the report, and what the report provides and does not provide.

The Public Accounts of Canada is an annual report on the financial situation of the Government of Canada, which is prepared by the Receiver General. It is presented in three volumes.

Volume I contains:

  • the consolidated financial statements of Canada, on which the Auditor General has expressed his opinions;
  • the observations by the Auditor General on the consolidated financial statements of Canada;
  • a ten-year summary of the government's financial information;
  • analyses of revenues and expenditures, and of asset and liability accounts; and
  • various other statements.

Volume II contains the details of the government’s financial operations, segregated by ministry. Additional information and analyses are contained in Volume III.

The Auditor General also expresses an opinion on the Annual Financial Report of the Government of Canada. Published by the Department of Finance, this document provides timely access to understandable and relevant information on the government's financial activity, and includes a full set of condensed financial statements that are based on the audited results, which appear in the Public Accounts of Canada.

Please click on the following links to access the Observations of the Auditor General on the Financial Statements of the Government of Canada for the fiscal years ended:

 

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