Public Accounts committee  Mr. Chair, in terms of 2012-13, the audit that we just completed, those mitigating measures were not adequately put in place. That's why we were continuing to find errors. In the report here we indicate that they really need to put in some compensating controls, and we made some

Public Accounts committee  Mr. Chair, that's not really part of the scope of the financial audit so we don't have any data of that kind.

Public Accounts committee  Mr. Chair, I don't have a specific number in mind, but ten years seems like a long time. From our perspective, we feel they should be able to get farther along within a ten-year time span. Not too many other departments would have lingering issues of this kind. Otherwise we would

Public Accounts committee  Mr. Chair, it is difficult to talk about priorities without comparing what else we're looking at. Certainly from a financial reporting point of view, and I think it's well recognized and generally acknowledged, the Public Accounts is an important accountability document of the g

Public Accounts committee  We have received excellent cooperation from both the comptroller general's office as well as all the line departments and agencies, so there are no issues of any concern that I would bring to the table.

Public Accounts committee  Similar to what happens in the private sector, usually what the auditors do is provide room for improvement and provide pointers to help management consider areas in which to make changes, so that the systems and the controls can be better the next time around. The financial aud

Public Accounts committee  We have some success stories along the way. As I pointed out, we have a very good working relationship with the comptroller general's office, or with other departments, for that matter. To take an example, if you go back to observations several years ago, estimation of tax reve

Public Accounts committee  We tend to present the results to senior management, and wherever the department might allow us to do so we would go to the departmental audit committee as well to explain some of the differences and some of the weaknesses in their area and encourage them to do that. As with any

Public Accounts committee  What I was referring to are departmental audit committees. They are advisory in nature to deputy ministers. It's not a forum where we naturally would go. But in some cases the departments do invite us to attend the departmental audit committee so we can explain the audit findings

Public Accounts committee  Mr. Chair, we tend not to do that. If you follow the concept of the accounting officer, really it's the deputy minister. So when we direct a recommendation to a specific department, it's addressed to the deputy minister. He or she has the responsibility to make sure the mandate,

Public Accounts committee  For me?

Public Accounts committee  Mr. Chair, the management letters are intended as a management communication. It was never, I guess, drafted or written with it in mind that it was going to go to a full committee discussion.

Public Accounts committee  You're referring to our recommendations?

Public Accounts committee  Mr. Chair, in order to receive a clean opinion, we have to conduct sufficient audit procedures to make sure that there are no material misstatements. In that process we look at the different cycles of businesses, we look at the various financial statement line items, and we have

Public Accounts committee  That would not be something that is within the scope of the audit of the public accounts.