Receiver General Manual - Chapter 17

Instructions to Crown corporations and other reporting entities for the 2015–2016 Letter of Representation to the Deputy Receiver General for Canada and the Auditor General of Canada

Table of contents

• Chapter 17 - Version tracking summary table
• 17.1 Introduction
  • 17.1.1 Purpose and scope
  • 17.1.2 Authority
  • 17.1.3 Application
  • 17.1.4 Instruction
• 17.2 Responsibilities
• 17.3 Definitions
• 17.4 Procedures
  • 17.4.1 Special reporting criteria
  • 17.4.2 Disclosure of exceptions
  • 17.4.3 Manuscript preparation
  • 17.4.4 Reporting requirements
  • 17.4.5 Certification
  • 17.4.6 Effective date
  • 17.4.7 Submission of Letter of Representation
• 17.5 Inquiries

Appendices

• Appendix A - Lists of Crown corporations and other reporting entities that are required to provide a letter of representation on June 17, 2016 to the Deputy Receiver General and the Auditor General for Fiscal Year 2015–2016
• Appendix B - List of Crown corporations authorized to exercise Section 33 of the Financial Administration Act
• Appendix C - Excerpts of Sections 33 and 34 of the Financial Administration Act

Form

• Predrafted Letter of Representation for 2015–2016