Bill C-2 (39th Parliament, 1st Session) committee  Thank you. I went through obviously a very different appointment process, which was I think a rigorous process, where there was a search committee, a selection committee, and then a recommendation, and consultation with the opposition parties. There wasn't a vote, obviously, and

Bill C-2 (39th Parliament, 1st Session) committee  We are not calling for amendments to the bill. It is up to Parliament to determine what the law should be. We have simply stated how we would implement the provisions of the bill if it were passed. So we are not calling for any amendments.

Bill C-2 (39th Parliament, 1st Session) committee  Thank you, Mr. Chair. Mr. Holland is correct that our concerns about audit access or auditing of foundations were covered or addressed last summer by Bill C-43, and I guess the whole question as to whether our mandate is expanded or not is really up to Parliament to decide on. W

Bill C-2 (39th Parliament, 1st Session) committee  Absolutely, I agree with that totally, and I look forward to reporting on some of these broad-scope audits in which we have included foundations. For example, the Commissioner of the Environment will be coming in the fall with a report on climate change, and the Foundation for Su

Bill C-2 (39th Parliament, 1st Session) committee  Not quite. We disclose information regarding all aspects of office management, but we would like, as proposed in the bill, that all our auditing files, all our work sheets and interview notes and other such things be excluded from the Access to Information Act. Our audit operati

Bill C-2 (39th Parliament, 1st Session) committee  I mean all the information involved in an audit. We believe that it should all be protected because otherwise, it could hinder our ability to carry out audits. We are entrusted with much confidential information. Afterwards, we follow a procedure in order to validate the data. So

Bill C-2 (39th Parliament, 1st Session) committee  Our procedures provide for exchanges and draft reports with the department we are auditing. At the end of the process, we ask the department to confirm the accuracy of the facts. We take every possible steps to ensure that there are no errors in our reports.

Bill C-2 (39th Parliament, 1st Session) committee  Thank you, Chair. On your question about the Bank of Canada, the discussion should probably be held with the bank or with the Department of Finance. I think a case has been made about the independence of the bank. In many countries, the legislative auditor does not actually aud

Bill C-2 (39th Parliament, 1st Session) committee  But in terms of the Canada Pension Plan Investment Board, the reason that the federal government couldn't name us as auditors was that it required the consent of the provinces.

Bill C-2 (39th Parliament, 1st Session) committee  Government had agreed with us and committed to us that they would work with us to have us named. So it's a question of time and getting the consent of the various provinces. We would expect to eventually become joint auditors of the investment board as well. On first nations, w

Bill C-2 (39th Parliament, 1st Session) committee  Four of the reports were audited financial statements, and another 52 reports were dealing with financial matters. There is often a financial report for each individual program as well as an overall financial report. Then they have to produce a whole series of other non-financial

Bill C-2 (39th Parliament, 1st Session) committee  That is correct, and the consequence of not filing the reports is that the funding is cut.

Bill C-2 (39th Parliament, 1st Session) committee  If people do not produce those reports, the first nation has its funding cut, so there's a very strong incentive to produce the reports.

Bill C-2 (39th Parliament, 1st Session) committee  We have had several discussions with the grand chief and the AFN, as well as government officials--the Treasury Board Secretariat and the Department of Indian and Northern Affairs--on the possibility of establishing a first nations auditor general. It is still in very early stage

Bill C-2 (39th Parliament, 1st Session) committee  In fact, over the years, we have voiced our concerns regarding the accountability of foundations that had been set up and that had received substantial funds, billions of dollars. One of these concerns was due to the fact that the external auditor, the Parliament's auditor, had n