1997 Report of the Auditor General

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1997 Report of the Auditor General

April and October 1997

Foreword
Chapter 1 — Maintaining a Competent and Efficient Public Service	Main Points
Chapter 2 — Financial Management: Developing a Capability Model	Main Points
Chapter 3 — Management of the Government's Accounting Function: A Central Agency Perspective	Main Points
Chapter 4 — Control of the Transboundary Movement of Hazardous Waste	Main Points
Chapter 5 — Reporting Performance in the Expenditure Management System	Main Points
Chapter 6 — Contracting Performance	Main Points
Chapter 7 — Acquisition Cards	Main Points
Chapter 8 — Department of Finance — Equalization Program	Main Points
Chapter 9 — Foreign Affairs and International Trade Canada — Financial Management and Control	Main Points
Chapter 10 — Natural Resources Canada — Energy Efficiency	Main Points
Chapter 11 — Moving toward Managing for Results	Main Points
Chapter 12 — Information Technology: Preparedness for Year 2000	Main Points
Chapter 13 — Health Canada — First Nations Health	Main Points

Atlantic Groundfish Fisheries
Chapter 14 — Fisheries and Oceans Canada — Sustainable Fisheries Framework: Atlantic Groundfish	Main Points
Chapter 15 — Fisheries and Oceans Canada — Rationalization and Renewal: Atlantic Groundfish	Main Points
Chapter 16 — Human Resources Development Canada — The Atlantic Groundfish Strategy	Main Points

Chapter 17 — Human Resources Development Canada — A Critical Transition toward Results-Based Management	Main Points
Chapter 18 — Revenue Canada and Department of Finance — Fostering Improvement in Tax and Trade Administration: Follow-up of Previous Audits	Main Points

Divestitures of Government Operations
Chapter 19 — Transport Canada — The Commercialization of the Air Navigation System	Main Points
Chapter 20 — Public Works and Government Services Canada — Privatization of the Canada Communication Group	Main Points

Chapter 21 — Household Goods Removal Services of the Federal Government	Main Points

December 1997

Foreword
Matters of Special Importance — 1997	Main Points
Chapter 22 — Crown Corporations: Making Performance Measurement Work	Main Points
Chapter 23 — Systems under Development: Taking Charge	Main Points
Chapter 24 — Agriculture and Agri-Food Canada — Prairie Farm Rehabilitation Administration	Main Points
Chapter 25 — Citizenship and Immigration Canada and Immigration and Refugee Board — The Processing of Refugee Claims	Main Points
Chapter 26 — Canada Labour Relations Board	Main Points
Chapter 27 — Ozone Layer Protection: The Unfinished Journey	Main Points
About the Commissioner of the Environment and Sustainable Development
Chapter 28 — Fisheries and Oceans Canada — Pacific Salmon: Sustainability of the Resource Base	Main Points
Chapter 29 — Industry Canada — Management of the Small Business Loans Program	Main Points
Chapter 30 — Office of the Superintendent of Financial Institutions — Insurance and Pensions	Main Points
Chapter 31 — Revenue Canada — The Financial Management Regime	Main Points
Chapter 32 — Revenue Canada and Department of Finance — Understanding Changes in Tax Revenues: GST	Main Points
Chapter 33 — The Correctional Investigator Canada	Main Points
Chapter 34 — RCMP Public Complaints Commission	Main Points

Other Observations and Appendices

Chapter 35 — Follow-up of Recommendations in Previous Reports	Main Points
Chapter 36 — Other Audit Observations	Main Points
Chapter 37 — Sustainable Development Strategy for the Office of the Auditor General	Main Points

Appendices

Appendix A — Auditor General Act
Appendix B — Financial Administration Act — Extracts from Part X
Appendix C — Reports of the Standing Committee on Public Accounts to the House of Commons
Appendix D — Report on the Audit of the President of the Treasury Board Report to Parliament: Tablings in Parliament for Parent Crown Corporations: Annual Reports and Summaries of Corporate Plans and Budgets
Appendix E — The Costs of Crown Corporation Audits Conducted by the Office of the Auditor General of Canada