Public Accounts committee  Mr. Chairman, at the time the decision was made not to seek supplementary estimates, which would have been February of 2004, I was the acting Comptroller General. I disagreed with that decision. At the time the Public Accounts of Canada were finalized, for March 31, 2004, my coll

Public Accounts committee  It's not a dissenting voice; it's just to clarify. Given that the legal opinion was sought while I was the acting Comptroller General, I wanted to clarify that it was not the then acting Comptroller General that sought that legal opinion. It was sought elsewhere in government.

Public Accounts committee  The then Deputy Minister of Public Safety and Emergency Preparedness.

Public Accounts committee  I'd like to make a very brief point, Mr. Chairman. If one were to accept the legal opinion as the basis for determining the accounting, would that not require the Treasury Board to revisit its policy on payables at year-end? The reason is that this legal opinion would have broad

Public Accounts committee  All sorts of other agencies and departments in similar situations with similar liabilities.

Public Accounts committee  There is some confusion, Mr. Chairman, around the exact date of that meeting. I don't think the exact date of that meeting is known yet, but, yes, I believe at that meeting we did have the legal opinion--definitely, yes.

Public Accounts committee  If I were making the final decision, I would take it into account, but I don't think it should be the determining factor in determining the proper accounting for the matter of reporting to Parliament. I did take it into account in formulating my position on the matter, but I don'

Public Accounts committee  Controlling document--I believe that would be a fair statement; yes, Mr. Chairman.

Public Accounts committee  Yes, I had.

Public Accounts committee  Yes, I was, Mr. Chairman. If I may, the present Comptroller General has made a couple of references to the fact that the legal opinion was accepted by the Comptroller General. I just wish to clarify that when I was the acting Comptroller General, I did not accept the legal opini

Public Accounts committee  Mr. Chairman, during the course of very many meetings held on this matter, a number of references were made to the political implications of seeking supplementary funding from Parliament for a program as controversial as this.

Public Accounts committee  Now I'm the Deputy Auditor General.

Public Accounts committee  Good morning Mr. Chairman and thank you for the opportunity to explain my involvement with the accounting for certain costs of the Canada Firearms Centre. I should note at the outset that I appear before you today as an individual—the person who was the Acting Comptroller Gener