Exhibit 2

Findings from past audits

• In 1998, we audited Canada's climate change implementation strategy and cited poor planning and ineffective management as the root cause behind Canada's failure at that time to meet its commitments. We recommended that the federal government take the lead, in collaboration with other levels of government and major stakeholders, in a determined national effort.
• In our follow-up audit in Chapter 6 of the Commissioner's 2001 Report, we noted progress in developing a management structure for climate change, but none in providing comprehensive information to Parliament. We noted that the federal government needed to continue to clarify federal roles and responsibilities, develop a broader portfolio of measures to meet Canada's climate change commitments, and provide more detailed information to Parliament.