Opening Statement to the Standing Committee on Public Accounts

2001-02 Performance Report and 2003-04 Report on Plans and Priorities of the Office of the Auditor General of Canada

2 April 2003

Sheila Fraser, FCA
Auditor General of Canada

Mr. Chairman, I am pleased to be here and would like to thank you for the opportunity to discuss our Performance Report for 2001-02 and our Report on Plans and Priorities for 2003-04.

The Commissioner of the Environment and Sustainable Development, Johanne Gélinas, is here with me as well as David Rattray, Assistant Auditor General, Professional Practices; and Mary Clennett, our Comptroller.

First, I would like to deal with our Performance Report for 2001-02.

The report contains a new introductory section, Performance at a Glance. Using a number of key indicators, it highlights our performance for the year. To increase transparency, we have added tables that set out our contracting activities, employee compensation, and travel expenses.

In 2001, we surveyed parliamentarians on their expectations and their reactions to the work of the Office. We are using the results of this survey to measure how well we serve Parliament and to improve our operations. The survey gave us some positive indications of the relevance and usefulness of our work. It highlighted the need to both communicate with parliamentarians and follow up on our recommendations to the government more proactively. We intend to do a short survey of parliamentarians' views periodically and a longer survey once every Parliament.

Every second year, we survey Crown corporations and federal agencies as well as the international organizations where we perform financial audits. The next survey is planned for later this year and will include departments involved in preparing the government's summary financial statements. In 2003-04, we also plan to begin surveying departments where we have conducted a value-for-money audit.

Last year we introduced the Status Report, devoted entirely to assessing departments' progress in implementing our recommendations. Status Reports will be tabled in the future each spring, beginning this May. We hope they will highlight the very important work that departments undertake to remedy problems. I believe these Status Reports represent the final step in the auditing process that begins with our audit work, then reporting to Parliament, discussion of departments' action plans in this Committee, implementation by departments, and our assessment of their progress.

We will continue to monitor the implementation of our recommendations annually. That information and the Status Reports on departments' progress will be useful indicators of my Office's performance.

Now, I would like to turn to our Report on Plans and Priorities for 2003-04.

Last summer, we finalized a new strategic plan for the Office. The basis of the plan is a vision and a set of values to guide our work during my term. Our Report on Plans and Priorities reflects this plan. Overall, you will find that this report now focuses much more on our strategic outcomes. It is a shorter document, with links to more detailed information on our Web site.

Before discussing the report, I would like to briefly summarize the scope of our work. Overall, we audit some 70 federal departments and agencies, 40 Crown corporations, 10 departmental corporations, and 60 other entities, and we also conduct special audits. We audit the three territorial governments, 15 territorial agencies, and two United Nations agencies, including UNESCO. The audits that we are obliged by statute to carry out each year represent approximately 40 percent of our work.

In addition, we have an international program that helps to strengthen our legislative audit practice. We are an active member of INTOSAI, the International Organization of Supreme Audit Institutions, where we have assumed two responsibilities—chair of its working group on environmental auditing and chair of a subcommittee that addresses the crucial issue of auditors' independence.

Now, Mr. Chairman, with your permission, I will ask Johanne Gélinas to brief you on the activities and plans of her group.

JOHANNE GÉLINAS, COMMISSIONER OF THE ENVIRONMENT
AND SUSTAINABLE DEVELOPMENT

Last year, I described the topics addressed in my 2002 Report: the federal government's management of toxic substances, federal contaminated sites, abandoned mines in the North, invasive species, and sustainable development strategies. Today I would like to remind you of the main conclusion of that report.

In a nutshell, it was this: Canada today faces a new kind of deficit, an environmental and sustainable development deficit, that is not being managed as a priority and that continues to grow.

If the government does not take swift action, our health, our environment, and our economic prosperity may suffer adverse effects. Failure to act will also raise questions about the government's credibility, given that over the past decade the government has made hundreds, if not thousands, of commitments to Canadians to making sustainable development a reality.

This year, departments and agencies are reviewing their sustainable development strategies. I hope the strategies will become tools for change, as they were originally intended to be. Accordingly, I have prepared a document setting out my expectations to help departments produce more strategic documents.

I also spoke to you last year about the petitions process, whereby any Canadian can put questions to a department and obtain a reply within 120 days, simply by sending a letter to the Commissioner. In the past we received just a few petitions, but now we get more than one a week. These petitions come from all parts of the country and deal with a variety of serious concerns. Through the petitions process, every Canadian can act as a watchdog in his or her region, promoting environmental protection and sustainable development. I encourage you as parliamentarians to use the petitions process and to promote it among your fellow citizens. This year I am starting an audit of action taken on some of the petitions, and I will be reporting to Parliament on this during the coming year.

I will also conduct an audit on pesticide management, on sustainable transportation initiatives, and on sustainable development strategies.

SHEILA FRASER

Thank you, Johanne. In 2003-04, we plan to publish five value-for-money reports: the first will be tabled next Tuesday, followed by the Status Report on follow-up work in May, the Annual Report of the Commissioner of the Environment and Sustainable Development in September, then my Annual Report in November, and our spring report at the end of March 2004. These reports together will contain more than 30 chapters.

The work for these reports is well under way, but there is room for adjustment of our plans for the latter part of 2004. We would appreciate the Committee's suggestions on issues we could consider in subsequent audits, and I would be pleased to discuss any of the audits listed in the attachment to this statement.

We have a rigorous process for selecting value-for-money audits and would be pleased to discuss this important aspect of our work with your Committee.

The quality of all our work is of utmost importance to us. We adhere strictly to professional auditing standards and best practices. To ensure the continuing appropriateness and effectiveness of our audit quality management framework, we are committed to regular and ongoing external assessment. In 2003-04, a multinational team of legislative auditors led by Great Britain's National Audit Office will conduct an external review of our value-for-money audit practice. The review will provide us with independent assurance that the Office conducts value-for-money audits in accordance with legislative requirements and professional audit standards.

The quality of our workplace is also of great importance to us: our people are at the very heart of our effectiveness and achievements. In 2002, we conducted a survey of employee satisfaction, which identified areas for improvement. In 2003-04, we will review recommendations for change made by an employee committee and will move forward with needed actions.

I would now like to talk about our finances. In 2001-02 our net cost of operations was $67 million-about $4 million more than the year before. We spent more money on our audit of the Public Accounts of Canada, on special examinations of Crown corporations, and on the refinement of our audit methodology. (Refer to DPR pages 43-48 for explanations)

The Main Estimates for the Office for 2003-04 are $66.5 million. In addition, the Treasury Board has approved the inclusion of $500,000 in the 2003-04 Supplementary Estimates for planned spending to support our space renewal project that was originally estimated at $3 million. Further, we expect to receive additional funds in the 2003-04 Supplementary Estimates for salary increases-the result of either economic adjustments or new collective agreements as well as the carrying forward of unspent funds from 2002-03.

As you may recall, in 2001-02, the Office received additional funding to ensure that we have enough resources to appropriately fund our value-for-money audits of departments and agencies and to invest in methodology, technology and intellectual capital. The $8 million funding increase was approved in 2001 on the understanding that the Treasury Board Secretariat, in consultation with my Office, would undertake to establish a process for determining our future funding requirements that would respect the independence of the Office while providing for a rightful challenge to our budget.

I am afraid that very little progress has been made since I last spoke to you about this. As you may recall, when the Treasury Board Secretariat responded to this Committee's Eighth Report in November 2001, it agreed that it would consult with us to reach agreement on the new process I have mentioned.

We are concerned about the lack of progress and will be exploring other options including models that are used by the National Audit Office in the United Kingdom and some provincial auditors general. The budget for the NAO is recommended to the government for approval by an all-party parliamentary committee. Budgets for some provincial auditors general are approved by their public accounts committees. I would be pleased to discuss this with the Committee today or at some future time when we have completed our research on this matter and have a specific proposal.

In closing, I would like to inform Committee members that this year the Office marks the 125^th anniversary of the appointment of the first independent Auditor General of Canada. I hope that you will be able to join me on May 14^th at a celebration on the Hill hosted by the Speakers of the House and the Senate.

Thank you, Mr. Chairman. My colleagues and I would be pleased to answer your questions.

Reports of the Office of the Auditor General-2003-04

1 - Integrated Risk Management
2 - Managing the Quality of Financial Information
3 - Canada's Strategy to Combat Money Laundering
4 - Correctional Services Canada-Re-integration of Women Offenders
5 - Citizenship and Immigration-Control and Enforcement
6 - Federal Government Support to First Nations Housing on Reserves
7 - National Defence-Environmental Stewardship of Military Training and Test Areas

1 - Rating Departmental Performance Reports
2 - Canada Customs and Revenue Agency-Managing the Risks for Non-Compliance for Customs
3 - Citizenship and Immigration Canada-The Economic Component of the Canadian Immigration Program
4 - Correctional Services Canada-Re-Integration of Male Offenders
5 - Post Secondary Recruitment Program
6 - The Progress of Job Classification Reform in the Public Service

The Commissioner's Perspective
1 - Environmental Petitions: An Accountability Tool for Canadians
2 - Progress Toward Sustainable Development
3 - Sustainable Practices for Road Transportation Affecting Urban Areas
4 - Pesticide Management

Matters of Special Importance
1 - Sponsorship, Advertising and Public Opinion Research
2 - Canadian Heritage-Heritage
3 - First Nations Study-Economic Development Institutions
4 - Human Resources Development Canada-Employment Insurance Program
5 - Government On Line
6 - Ethics
7 - Indian & Northern Affairs Canada-Management of the North
Other Audit Observations

1 - National Research Council-Science and Technology
2 - Health Canada-Medical Devices
3 - National Security Initiatives
4 - Agriculture-Biotechnology
5 - Managing Government: The Role of the Treasury Board
6 - Public Works Government Services Canada-Contracting
7 - Canada Customs and Revenue Agency-Small and Medium Businesses
8 - Internal Audit
9 - Public Accounts of Canada

Reports of the Office of the Auditor General-2004-05
Preliminary Plans

1 - Crown Corporation Accountability
2 - Indian and Northern Affairs Canada-Education
3 - Fisheries and Oceans-Pacific Salmon
4 - Canadian International Development Agency-Contracting
5 - Human Resource Management-Modernization
6 - Canadian Nuclear Safety Commission

The Commissioner's Perspective
1 - Overseas Development Assistance
2 - Multilateral Environmental Agreements
3 - Environmental Petitions
4 - Progress Toward Sustainable Development
5 - Strategic Environmental Assessment

Matters of Special Importance
1 - Results Measurement-TBS Evaluation Policy
2 - First Nations Study-Information Management and Information Technology
3 - Human Resources Development Canada-Safety Net: Child Poverty
4 - Canada Customs & Revenue Agency-E-Commerce and Taxes
5 - Canada's Anti-Money Laundering Strategy (Part 2)
6 - Human Resource Management-Capacity
7 - National Defence-Major Capital Projects
8 - Natural Resources Canada-Governance and Management
9 - Public Accounts of Canada

Office of the Auditor General of Canada
DPR 2001-2002
Section 4 -- Financial Performance

Travel expenses ($)

Domestic

International

Total

Travel expenses related to audits

$ 2,465,802

$ 230,815

$ 2,696,617

Other travel expenses

463,101

136,107

599,208

Table 9 Cost of audits completed in 2001-02

Value-for-money audits

October 2001 chapters

A Legacy Worth Protecting: Charting a Sustainable Course in the Great Lakes and St. Lawrence River Basin (This chapter reported the results of 6 audits)

5,253.7

7,237.1

Sustainable Development Management Systems Reporting on Sustainable Development: Is the System Working?

824.6

920.4

Assessing the First Sustainable Development Strategies

736.7

617.2

Integrating the Social Dimension: A Critical Milestone

521.3

642.3

Climate Change and Energy Efficiency: A Progress Report

176.0

346.8

Connecting with Canadians: The Environmental Petitions Process

125.0

102.6

December 2001 chapters

Financial Information Strategy: Infrastructure Readiness

455.5

445.7

Recruitment for Canada's Future Public Service: Changing the System and Changing the Practices (2 chapters)

1,362.0

1,107.6

Voted Grants and Contributions: Government-Wide Management

448.0

450.0

Voted Grants and Contributions: Program Management

2,547.4

3,304.1

Atlantic Canada Opportunities Agency - Economic Development

920.6

822.4

Canada Customs and Revenue Agency - International Tax Administration: Non-Residents Subject to Canadian Income Tax

937.8

1,045.9

Canada Customs and Revenue Agency - Managing the Risks of Non-Compliance for Commercial Shipments Entering Canada

857.5

975.2

Health Canada - A Proactive Approach to Good Health

932.3

1,134.4

National Defence - In-Service Equipment

1,172.7

1,517.1

Illicit Drugs: The Federal Government's Role

852.9

794.9

Total

18,124.0

21,463.7

Special examinations of Crown corporations

Canadian Museum of Nature

442.6

714.8

Financial audits of Crown corporations

Atlantic Pilotage Authority

51.0

46.7

Atomic Energy of Canada Limited

226.6

293.9

Business Development Bank of Canada

240.3

296.3

Canada Council

86.7

92.1

Canada Deposit Insurance Corporation

83.3

145.3

Canada Development Investment Corporation

36.7

23.1

Canada Lands Company Limited

170.9

217.5

Canada Mortgage and Housing Corporation

264.7

303.4

Canadian Broadcasting Corporation

484.9

686.8

Canadian Commercial Corporation

90.1

112.3

Canadian Dairy Commission

101.4

89.9

Canadian Film Board Development Corporation

120.6

139.0

Canadian Museum of Civilisation

88.1

112.5

Canadian Museum of Nature

88.1

90.4

Canadian Tourism Commission

175.5

330.6

Cape Breton Development Corporation

252.7

161.5

Cape Breton Growth Fund

27.4

36.3

Defence Construction (1951) Limited

96.7

73.1

Enterprise Cape Breton Corporation

90.8

108.3

Export Development Corporation

399.7

542.6

Farm Credit Canada

347.7

336.9

Federal Bridges Corporation Ltd.

31.3

55.5

Freshwater Fish Marketing Corporation

102.9

106.0

Great Lakes Pilotage Authority

52.2

50.8

International Centre for Human Rights and Democratic Development

50.4

36.6

International Development Research Centre

79.6

111.3

Jacques Cartier and Champlain Bridges Incorporated

95.3

76.9

Laurentian Pilotage Authority

79.5

89.9

Marine Atlantic Inc.

191.5

177.3

National Arts Centre Corporation

123.7

146.2

National Capital Commission

217.3

186.9

National Gallery of Canada

60.2

117.7

National Museum of Science and Technology

82.7

103.4

Old Port of Montreal Corporation Inc.

96.3

164.4

Pacific Pilotage Authority

38.0

37.4

Petro Canada Limited

17.5

14.1

Queens Quay West Land Corporation

24.9

23.9

Ridley Terminal

70.9

45.6

Royal Canadian Mint

252.8

321.1

Seaway International Bridge Corporation Ltd.

41.9

41.8

Standards Council of Canada

45.6

43.6

Via Rail Canada Inc.

199.1

225.2

Total

5,477.5

6,414.1

Audit of the 2000-01 Summary Financial Statements of the Government of Canada

5,462.1

4,615.2

Audits of Other Corporations and Entities

Canadian Nuclear Safety Commission

39.0

83.5

Canada Customs and Revenue Agency

2,946.8

2,330.9

Canada Pension Plan

473.5

308.7

Canadian Centre for Occupational Health and Safety

44.2

32.5

Canadian Food Inspection Agency

227.2

386.3

Canadian Polar Commission

7.6

13.5

Canadian Transportation Accident Investigation and Safety Board

44.5

27.6

Child Tax Benefit

18.1

20.9

Debt Servicing and Reduction Account

15.8

20.9

Employment Insurance Account

318.3

288.7

Exchange Fund Account

92.8

92.3

Government Annuities Account

58.4

27.7

Market Development Incentive Payments

10.0

10.9

Medical Research Council

38.5

37.8

National Battlefields Commission

32.7

35.4

National Energy Board

29.6

70.3

National Film Board

185.6

163.5

National Round Table on the Environment and the Economy

23.8

23.2

Natural Sciences and Engineering Research Council

45.4

41.5

Northern Pipeline Agency

12.4

14.4

Net Income Stabilization Account

172.4

199.3

Office of the Superintendent of Financial Institutions

100.1

95.0

Parks Canada Agency

340.7

256.7

Public Service/RCMP/Canadian Forces - Pension Plans

381.0

249.7

Provincial Income Tax - Opinion to the Minister

685.2

723.0

Royal Canadian Mounted Police (Dependants) Fund

8.4

11.8

Social Sciences and Humanities Research Council

35.3

35.9

Treasury Board Quarterly Reports

18.3

24.7

Total

6,761.0

5,742.9

Table 10 Audit effort by entity in 2001-02

(dollars and hours are in thousands)

Federal Government Organizations

Audits of Departments and Agencies

Agriculture and Agri-Food Canada

1.4

0.9

110.0

6.6

3.3

392.3

502.3

Atlantic Canada Opportunities Agency

3.2

5.0

450.5

450.5

Canada Space Agency

2.1

3.8

562.2

562.2

Canadian International Development Agency

1.3

0.4

32.3

32.3

Canadian Radio-TV and Telecommunications

2.8

0.8

97.3

97.3

Citizenship and Immigration Canada

1.0

0.5

51.3

8.8

8.6

886.5

937.8

Correctional Service Canada

0.7

0.9

59.8

59.8

Department of Canadian Heritage

0.6

0.6

75.4

0.9

4.0

79.4

Department of Finance

2.5

2.5

262.1

2.1

1.2

203.2

465.3

Department of Foreign Affairs and International Trade

1.7

2.2

178.3

6.1

0.4

47.2

225.5

Department of Justice

8.8

13.4

1,391.3

1,391.3

Environment Canada

13.3

18.1

2,658.2

2,658.2

Export Development Canada

0.1

0.1

16.5

16.5

Fisheries and Oceans

0.7

1.9

151.2

2.4

6.2

641.6

792.8

Governor General of Canada

0.0

Health Canada

1.1

1.1

92.6

6.6

6.6

915.0

1,007.6

Human Resources Development Canada

2.2

1.7

160.0

3.2

0.3

34.9

194.9

Indian Affairs and Northern Development Canada

3.7

3.9

451.7

7.2

4.1

672.6

1,124.3

Industry Canada

0.5

1.2

150.7

150.7

National Defence

4.5

4.3

414.4

15.2

16.8

1,751.2

2,165.6

National Research Council Canada

0.1

0.4

50.1

50.1

Public Accounts of Canada¹

18.9

13.4

1,662.7

1,662.7

Public Works and Government Services Canada

2.1

2.0

155.7

6.4

5.2

629.8

785.5

Receiver General

1.9

2.1

196.7

196.7

Royal Canadian Mounted Police

0.8

0.9

48.2

2.2

4.4

489.3

537.5

Statistics Canada

4.2

1.3

160.7

160.7

Transport Canada

1.9

1.5

182.5

0.3

0.1

11.2

193.7

Treasury Board Secretariat

3.0

2.3

348.4

348.4

Veterans Affairs Canada

0.7

0.5

58.9

58.9

Western Economic Diversification Canada

0.2

1.4

1.4

Government-wide and special audits

Accountability

8.1

11.0

1,181.8

1,181.8

Crown Corporations Accountability and Control Issues

0.4

0.4

Commissioner of the Environment-Report on the Petitions Process

1.4

1.1

102.6

102.6

Environmental Act Review

0.3

0.1

6.4

6.4

Financial Management and Control

5.6

6.8

908.4

908.4

Human Resource Management

9.2

7.7

887.4

887.4

Grants and Contributions

3.6

8.2

1,187.2

1,187.2

Information Technology

7.9

6.6

1,055.5

1,055.5

Management of the North

1.2

1.7

311.3

311.3

Protection of Public Assets

9.3

6.1

703.8

703.8

TBS-Quality of Management Information

0.6

0.5

82.3

82.3

Results Measurement

4.5

2.3

397.4

397.4

Sustainable Development

25.1

28.1

2,418.9

2,418.9

Values and Ethics

4.8

4.8

Reports to the House of Commons²

37.6

36.5

4,370.2

4,370.2

Audit observations

4.0

4.3

538.7

538.7

Knowledge of the business

27.1

30.5

3,898.1

3,898.1

Follow-Up monitoring activities

31.4

30.3

3,512.8

3,512.8

Total audits of departments and agencies

48.6

43.0

4,562.5

282.3

283.7

33,915.4

38,477.9

¹ Includes management of the audit, analysis of central reporting issues and preparation of Auditor General's observations.

² Includes production, tabling and media relations for periodic reports and Public Accounts Committee Hearings.

Audits of Crown corporations

Atlantic Pilotage Authority

0.5

0.6

46.7

0.5

0.5

67.8

114.5

Atomic Energy of Canada Limited

1.9

1.8

217.8

0.5

2.7

490.4

708.2

Business Development Bank of Canada

2.5

2.7

275.6

275.6

Canada Council

1.2

1.0

92.4

92.4

Canada Deposit Insurance Corporation

0.8

1.1

128.5

128.5

Canada Development Investment Corporation

0.3

0.3

32.9

32.9

Canada Lands Company Limited

1.4

1.6

255.3

255.3

Canada Mortgage and Housing Corporation

2.5

3.1

369.0

369.0

Canadian Broadcasting Corporation

5.0

6.2

702.5

702.5

Canadian Commercial Corporation

1.0

1.2

106.7

106.7

Canadian Dairy Commission

1.1

1.2

94.7

94.7

Canadian Film Board Development Corporation

1.5

1.3

126.9

126.9

Canadian Museum of Civilization

1.0

1.0

116.5

116.5

Canadian Museum of Nature

1.0

1.0

102.7

0.5

2.1

311.6

414.3

Canadian Tourism Commission

1.6

2.8

331.4

331.4

Canadian Wheat Board

4.0

6.7

1,063.8

1,063.8

Cape Breton Development Corporation

0.9

0.5

49.6

1.6

2.9

52.5

Cape Breton Growth Fund

0.3

0.3

28.6

28.6

Defence Construction (1951) Limited

0.5

0.7

73.4

73.4

Enterprise Cape Breton Corporation

0.8

1.0

99.3

99.3

Export Development Canada

4.3

5.0

533.2

1.0

1.4

181.6

714.8

Farm Credit Canada

3.0

2.5

374.9

1.5

0.6

137.3

512.2

Federal Bridges Corporation Ltd.

0.3

0.5

47.5

47.5

Freshwater Fish Marketing Corporation

0.9

0.9

98.3

98.3

Great Lakes Pilotage Authority

0.6

0.7

84.9

2.7

1.2

138.0

222.9

International Centre for Human Rights and Democratic Development

0.5

0.6

44.6

44.6

International Development Research Centre

1.0

1.1

91.1

2.8

2.9

530.7

621.8

Jacques Cartier and Champlain Bridges Inc.

1.0

0.6

67.1

67.1

Laurentian Pilotage Authority

0.8

0.9

80.4

80.4

Marine Atlantic Inc.

1.8

1.9

177.3

177.3

National Arts Centre Corporation

1.4

1.4

150.1

150.1

National Capital Commission

2.0

1.9

157.4

2.0

2.1

185.9

343.3

National Gallery of Canada

1.0

1.0

119.3

119.3

National Museum of Science and Technology

1.0

1.1

120.6

120.6

Old Port of Montreal Corporation Inc.

1.0

1.8

161.8

161.8

Pacific Pilotage Authority

0.5

0.4

37.4

37.4

Petro Canada Limited

0.2

0.0

0.3

0.3

Queens Quay West Land Corporation

0.2

0.3

26.5

26.5

Ridley Terminals

0.8

0.6

42.6

42.6

Royal Canadian Mint

3.0

3.3

316.1

316.1

Seaway International Bridge Corporation Ltd.

0.4

0.4

41.8

41.8

Standards Council of Canada

0.5

0.7

59.7

59.7

Via Rail Canada Inc.

2.0

2.4

243.1

0.1

0.2

35.5

278.6

Crown corporation accountability

3.4

4.2

442.8

442.8

Total audits of Crown corporations

54.0

59.4

6,326.5

17.2

20.4

3,588.3

9,914.8

Audits of other corporations and entities

Canadian Nuclear Safety Commission

0.9

0.8

91.2

91.2

Canada Customs and Revenue Agency

26.5

17.8

1,786.6

19.8

19.0

2,506.3

4,292.9

Canada Pension Plan Account and Canada Pension Plan Investment Fund

3.6

3.7

278.6

278.6

Canadian Centre for Occupational Health and Safety

0.3

0.2

32.5

32.5

Canadian Food Inspection Agency

2.8

3.4

343.5

1.6

2.1

250.8

594.3

Canadian Polar Commission

0.3

0.1

12.9

12.9

Canadian Transportation Accident Investigation and Safety Board

0.4

0.4

28.3

28.3

Child Tax Benefit

0.2

0.5

42.2

42.2

Debt Servicing and Reduction Account

0.2

0.2

18.1

18.1

Employment Insurance Account

3.1

2.9

282.1

282.1

Exchange Fund Account

1.0

1.0

93.0

93.0

Government Annuities Account

0.6

0.3

28.9

28.9

Market Development Incentive Payments

0.2

2.4

2.4

Medical Research Council

0.4

0.4

47.8

47.8

National Battlefields Commission

0.3

0.3

33.4

33.4

National Energy Board

0.5

0.7

73.6

73.6

National Film Board

1.9

1.4

154.1

154.1

National Round Table on the Environment and the Economy

0.5

0.5

35.4

35.4

Natural Sciences and Engineering Research Council

0.6

0.6

54.2

54.2

Northern Pipeline Agency

0.1

0.1

14.4

14.4

Net Income Stabilization Account

2.0

1.9

197.3

197.3

Office of the Superintendent of Financial Institutions

1.1

1.3

150.2

150.2

Parks Canada Agency

3.2

3.0

274.3

2.2

1.9

229.4

503.7

Public Service/RCMP/Canadian Forces - Pension Plans

5.3

0.6

52.3

52.3

Provincial Income Tax - Opinion to the Minister

6.4

8.1

736.9

736.9

Royal Canadian Mounted Police (Dependants) Fund

0.1

0.1

12.3

12.3

Social Sciences and Humanities Research Council

0.4

0.5

46.9

46.9

Treasury Board Quarterly Reports

0.2

0.2

24.7

24.7

Total Audits of Other Corporations and Entities

63.1

51.0

4,948.1

23.6

23.0

2,986.5

7,934.6

Audits of territorial organizations

Northwest Territories

Aurora College

0.7

0.6

47.2

47.2

Business Credit Corporation

0.5

0.5

70.6

70.6

Development Corporation

0.8

0.8

102.1

102.1

Government of the Northwest Territories

6.1

6.1

600.7

2.4

1.3

144.0

744.7

Housing Corporation

1.8

2.2

219.3

219.3

Liquor Commission

0.1

0.1

69.5

69.5

Power Corporation

1.9

2.0

189.5

189.5

Workers' Compensation Board

1.2

1.3

122.5

122.5

Nunavut Territory

Nunavut Housing Corporation

0.9

1.7

157.8

157.8

Nunavut Arctic College

1.0

1.3

117.9

117.9

Nunavut Business Corporation

0.5

0.3

32.4

32.4

Nunavut Development Corporation

1.2

0.7

92.3

92.3

Implementation Commission

0.1

0.9

0.9

Government of Nunavut

5.4

5.4

621.6

1.7

0.9

165.8

787.4

Petroleum Products Revolving Fund

1.0

0.6

79.9

79.9

Power Corporation

1.0

0.7

80.5

80.5

Yukon Territory

Development Corporation

0.2

0.3

25.7

25.7

Energy Corporation

1.3

1.5

136.7

136.7

Government of the Yukon Territory

3.0

2.7

207.9

1.4

0.5

79.3

287.2

Housing Corporation

1.2

0.9

66.5

66.5

Liquor Corporation

0.5

0.9

84.7

84.7

Surface Rights Board

0.1

0.1

12.5

12.5

Workers' Compensation Fund

1.0

0.9

69.1

3.5

3.2

375.9

445.0

Yukon College

0.9

1.0

68.7

68.7

Total Audits of territorial Organizations

32.4

32.6

3,276.5

9.0

5.9

765.0

4,041.5

Audits of international organizations

International Civil Aviation Organization

3.8

3.9

333.2

0.9

1.8

294.9

628.1

United Nations Educational Scientific and Cultural Organization (UNESCO)

3.2

3.4

341.1

1.5

2.9

458.5

799.6

Total Audits of International Organizations

7.0

7.3

674.3

2.4

4.7

753.4

1427.7

Total cost of audits

205.1

193.3

19,787.9

334.5

337.7

42,008.6

61,796.5

Planned spending by component of legislative auditing

($ millions)

Components of legislative auditing

Planned spending
2002-03

Planned spending
2003-04

Value-for-money audits of departments and agencies

37.9

39.1

Financial audit of the Financial Statements of the Government of Canada

6.5

4.8

Financial audits of Crown corporations and other entities

18.5

18.0

Special examinations of Crown corporations

3.8

3.9

Environment and sustainable development monitoring activities

2.9

2.9

Assessments of agency performance reports

1.2

1.0

Total cost of audits

70.8

69.7

Professional practice

7.2

5.4

Space renewal and office modernization

4.1

Total cost of program

82.1

75.1

Less: non-respendable Revenue

(.8)

(.8)

Net cost of program

81.3

74.3