The Public Accounts of Canada for 2011, which include the
audited Financial Statements of the Government of Canada (see Volume I, Section
2), were tabled in the House of Commons on November 3, 2011, and covers the
fiscal year ending March 31, 2011. The Public Accounts of Canada is the report
of the Government of Canada prepared annually by the Receiver General, as
required by section 64 of the Financial Administration Act.
The
information contained in the report originates from two sources of data:
- the summarized financial transactions presented in the
Accounts of Canada, maintained by the Receiver General; and
- the detailed records, maintained by departments and
agencies.
Each department and agency is responsible for reconciling its
accounts to the control accounts of the Receiver General, and for maintaining
detailed records of the transactions in their accounts.
The Public
Accounts of Canada is produced in three volumes:
- Volume One: Summary Report and Financial Statements
presents the financial statements of Canada on which the Auditor General has
expressed an opinion and provided his observations; a discussion and analysis
of the financial statements and a ten-year comparison of financial information;
analyses of revenues and expenses, and of asset and liability accounts; and
various other statements.
- Volume Two: Details of Expenditures and Revenues
presents the financial operations of the Government, segregated by ministry and
is designed to reflect as closely as possible the form and content of Part II
of the Main Estimates (Prior to 2003-2004, this part was titled
Volume Two Part One).
- Volume Three: Additional Information and Analyses
presents additional information and analyses. Its content is summarized as
follows:
- financial statements of revolving funds (Section 1)
- supplementary information required by the Financial
Administration Act (Section 2)
- professional and special services (Section 3)
- acquisition of land, buildings and works (Section 4)
- acquisition of machinery and equipment (Section 5)
- transfer payments (Section 6)
- public debt charges (Section 7)
- payments of claims against the Crown, ex gratia payments
and court awards (Section 8)
- federal-provincial shared-cost programs (Section 9)
- other Government-wide information (Section 10)
- other miscellaneous information (Section 11)
(Prior to 2003-2004, this part was titled Volume Two
Part Two). Additional unpublished detailed information relating to Sections
3, 4 and 6 of Volume III is available
online only.
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