![]() ![]() ![]() Note 5(c), which presents the Canada Emergency Response Benefit and Canada Recovery Benefits.Note 5(b), which presents the Employment Insurance Emergency Response Benefit.Note 5(a), which presents Major transfer payments to other levels of government that include certain COVID-19 support measures.the annual deficit in the consolidated statement of operations and accumulated deficit, which was significantly impacted by expenses disclosed in.As a result, these actions and the uncertainty created by the pandemic had a significant impact on the consolidated financial statements. The Government of Canada took actions to protect public health and reduce economic impacts on individuals and businesses in response to the COVID-19 pandemic. ![]() Emphasis of Matter – Impact of the COVID-19 pandemic We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We conducted our audit in accordance with Canadian generally accepted auditing standards. In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as at 31 March 2021, and the consolidated results of its operations, consolidated changes in its net debt, and its consolidated cash flows for the year then ended in accordance with the stated accounting policies of the Government of Canada set out in Note 1 to the consolidated financial statements, which conform with Canadian public sector accounting standards. We have audited the consolidated financial statements of the Government of Canada and its controlled entities (the Group), which comprise the consolidated statement of financial position as at 31 March 2021, and the consolidated statement of operations and accumulated deficit, consolidated statement of change in net debt and consolidated statement of cash flow for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. To the House of Commons Report on the Audit of the Consolidated Financial Statements Opinion Next page : Consolidated financial statements.Section 2: Table of contents : Section 2: Consolidated financial statements of the Government of Canada and report of the Auditor General of Canada.Previous page : Statement of responsibility.Public Accounts of Canada 2021 Volume I-Top of the page Navigation Section 2: Consolidated financial statements of the Government of Canada and report of the Auditor General of CanadaĪuditor General of Canada-Independent Auditor's Report.Government-wide reporting on spending and operations. ![]()
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