I am informed by the Departments of Canadian Heritage, Indian Affairs and Northern Development, Justice and the Privy Council Office as follows:
In so far as Canadian Heritage is concerned: (a) two; (b) two; (c) Please refer to Justice's reply, part (c).
In so far as Indian Affairs and Northern Development Canada is concerned in the past three years-DIAND's automated audit tracking system contains three years of date, (a) 2,034 audits were conducted; (b) 1,573 unqualified and 318 qualified audit opinions were accepted by the department. The Canadian Institute of Chartered Accountants has classified audits into three categories, unqualified, qualified and denial of opinion. A denial of opinion is not accepted by the government; and (c) 143 audits have a denial of opinion. DIAND prepares action plans to address financial management problems for those recipients who have a denial of opinion.
DIAND does not fund Metis organizations. For such organizations, please refer to the answers provided by Canadian Heritage, Justice and the Privy Council Office.
In so far as the Department of Justice is concerned: (a) three; (b) one; (c) two. One audit was jointly sponsored by Canadian Heritage, the Federal-Provincial Relations Office of the Privy Council Office, Justice Canada, Saskatchewan Department of Social Services, the Saskatchewan Indian and Metis Affairs Secretariat.
In so far as the Privy Council Office is concerned: (a), (b) and (c) Please refer to Justice's reply, part (c).
Question No. 69-