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1991 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. My responsibilities in respect to those Crown corporations for which I have been appointed auditor are set out in the Financial Administration Act. The Auditor General Act is included as Appendix A to this report and the relevant sections of the Financial Administration Act as Appendix 8.

The financial statements of the Government of Canada for the fiscal year ended 31 March 1991, which have been prepared by the Receiver General for Canada in accordance with the provisions of section 64 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.

In compliance with section 7 of the Auditor General Act, my report for the fiscal year ended 31 March 1991 is presented herewith.

As auditor of the accounts of Canada, including those relating to the Consolidated Revenue Fund, I conducted such examinations and inquiries as I considered necessary to enable me to report as required by the Auditor General Act.

For audits in progress during the fiscal year ended March 31, 1991 departments, agencies, and the Privy Council Office provided my Office with the information and explanations required to date, including Cabinet documents.

One of the matters I reported in 1989 was that I had not received the information needed to complete my audit of expenses claimed by ministers for government travel and their use of the Administrative Flight Services -- the VIP Fleet. The status of this matter is discussed in Chapter 1.