17.2 Responsibilities

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Crown corporations and other reporting entities within the Government's reporting entity are required to submit a Letter of Representation to support CC forms submitted under Chapter 18 "Reporting Instructions for Crown corporations and Other Reporting Entities".

1. The Chief Executive Officer of the reporting organization must:
   • ensure that management's responsibility for the proper recording of financial transactions in the accounts of Canada, if applicable, and the proper reporting of financial transactions to be included in the Public Accounts of Canada, is fully disclosed in the Letter of Representation.
2. The Chief Financial Officer of the reporting organization must:
   • report all information required to the Deputy Receiver General;
   • disclose information pertaining to non-compliance with any representation described in subsection 17.4.4;
   • inform and obtain approval of any proposed wording changes to the predrafted Letter of Representation with the responsible officers at Public Works and Government Services Canada (for the Deputy Receiver General) as described in section 17.5; and,
   • prepare the Letter of Representation and ensure that it is dispatched by courier in a timely manner to the Auditor General with a signed duplicate to the Deputy Receiver General.

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