Public Accounts Instructions for Crown Corporations and Other Reporting Entities

The purpose of Chapter 17 of the Receiver General Manual (RGM) is to identify the reporting requirements for the Letter of Representation (LOR), which must be submitted each fiscal year by Crown corporations (CC) and Other Reporting Entities to the Auditor General of Canada and the Deputy Receiver General for Canada. The Letter of Representation serves as a written confirmation by management to the Auditor General that management is responsible for the financial information to be included in the audited financial statements of the Government of Canada contained in the Public Accounts of Canada.

The purpose of Chapter 18 of the RGM is to advise CC and Other Reporting Entities of the financial information required at the end of each calendar quarter, in order to report the financial position, results of operations, particulars of insurance programs and guarantee funds of all CC and Other Reporting Entities in the Public Accounts of Canada, in prospectuses of the Government of Canada, CC and for analysis purposes.

Table Summary

Public Accounts Instructions for Crown Corporations and Other Entities. The table has 3 columns. The first column shows the HTML format of the specific Chapter of the Receiver General Manual and its related pages, the second column presents the same pages in an alternative format. The last column shows the date that the chapter was updated.

HTML Format	PDF and other Formats	Date Posted
Receiver General Manual - Chapter 17 Instructions to Crown Corporations and Other Reporting Entities for the 2012-2013 Letter of Representation to the Auditor General of Canada and the Deputy Receiver General for Canada	PDF of Receiver General Manual - Chapter 17 398Kb (Opens in a new window) (Alternative Formats and Plug-ins)	2013-05-06
Predrafted Letter of Representation for 2012-2013	RTF of Predrafted Letter of Representation for 2012-2013 224Kb (Opens in a new window) (Alternative Formats and Plug-ins)
Receiver General Manual - Chapter 18 Reporting Instructions for Crown Corporations and Other Reporting Entities	PDF of Receiver General Manual - Chapter 18 b 2.5Mb (Opens in a new window) (Alternative Formats and Plug-ins)	2013-04-11
Blank Crown Corporations (CC) Forms	XLS of Blank CC Forms 767Kb (Opens in a new window) (Alternative Formats and Plug-ins)