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1985 Report of the Auditor General of Canada

Introduction

The principal functions and responsibilities of the Auditor General of Canada are set out in the Auditor General Act, S.C. 1976-77, c. 34, which came into force 1 August 1977. My responsibilities in respect to those Crown corporations for which I have been appointed auditor are set out in the Financial Administration Act, R.S.C. 1970, c. F-10 (amended). The Auditor General Act is included as Appendix A to this Report and the relevant sections of the Financial Administration Act as Appendix B.

In compliance with section 7 of the Auditor General Act, my Report for the fiscal year ended 31 March 1985 is presented herewith.

My examination included general reviews of the accounting procedures and such tests of accounting records and other supporting evidence as were considered necessary in the circumstances. My staff was provided with all the information and explanations required. At the time this Report went to press, we were awaiting the Federal Court judgement to complete our audit of the acquisition of Petrofina Canada Inc.

The financial statements of the Government of Canada for the fiscal year ended 31 March 1985, which have been prepared by the Receiver General for Canada in accordance with the provision of section 55 of the Financial Administration Act and appear in Volume I of the Public Accounts of Canada, have been examined by me as required by section 6 of the Auditor General Act.