Translation of "Asset management account " (English → French) :

(Return tabled) Question No. 124 Hon. Judy Sgro: With regard to the Prime Minister’s undertaking to establish new mandatory reporting standards for Canadian extractive companies: (a) what steps has the government taken since the 39th G8 Summit to develop a comprehensive bill that would require Canadian companies to disclose any payments made to foreign governments; (b) what steps did the government take prior to the 39th G8 Summit to develop a comprehensive bill that would require Canadian companies to disclose any payments made to foreign governments; (c) does the Prime Minister’s commitment, as referred to in (a), apply exclusively to Canadian extractive corporations, (i) does it apply exclusively to Canadian corporations as regards ext ...[+++]ractive operations in foreign countries, (ii) what is the scope of said commitment; (d) has the government prepared or reviewed any draft bill that proposes to implement such reporting requirements as referred to in (a) and if so, to what extent has it consulted on this issue, (i) with whom, (ii) when; (e) has the government conducted or reviewed any studies regarding the effect of mandatory reporting requirements on increasing corporate accountability and combatting corruption; (f) has the government compiled or reviewed any other evidence regarding the effect of mandatory reporting requirements on increasing corporate accountability and combatting corruption; (g) has the Department of Justice been consulted with regard to the formulation of a comprehensive reporting regime that would apply to Canadian companies; (h) has the government consulted with the Department of Justice, or sought a legal opinion from any other source, as to the constitutionality of a mandatory disclosure regime as referred to in (a); (i) has the government expressed any position, either publically or internally, as to the constitutionality of such a mandatory disclosure regime as applied to Canadian companies; (j) has the government consulted with p ...

5. Acknowledges from the Agency that it has addressed all the issues concerning its asset management, in particular, in the course of 2012, detailed rules and procedures as regards asset management were developed and implemented, the correctness of the inventory was verified and as anticipated, a full inventory of physical assets has been completed in the course of the second half of 2012; notes that the asset register supporting accrual-based accounting for asset ...[+++]s, the Agency's tool to keep track of all its assets, has finally been fully updated;

5. Acknowledges from the Agency that it has addressed all the issues concerning its asset management, in particular, in the course of 2012, detailed rules and procedures as regards asset management were developed and implemented, the correctness of the inventory was verified and as anticipated, a full inventory of physical assets has been completed in the course of the second half of 2012; notes that the asset register supporting accrual-based accounting for asset ...[+++]s, the Agency's tool to keep track of all its assets, has finally been fully updated;

5. Notes the remarks of the Court of Auditors regarding the weaknesses of the management of fixed assets as well as the late validation of the accounting system; welcomes Frontex’s reply that it ‘has started the validation of the Accounting System in the first quarter of 2012 and will finalise it by September 2012’; calls on Frontex to continue improving its management and to notify the discharge authority of the introduction of procedures for the disposal of fixed assets and the compilation ...[+++] of full inventories;

7. Notes the Agency's explanation that due to the limited number of items the administrative inventory is managed on spreadsheets and fixed assets are managed in the accounting software; notes that the Agency intends to apply Accrual Based Accounting (ABAC) with regard to assets in 2009;

1. Welcomes with satisfaction the progress made by the Court of Justice in improving the accounting management of its tangible fixed assets, in particular as regards its non-financial fixed assets; points out that those improvements have made it possible inter alia to correct the errors, identified by the Court of Auditors in its annual report for 2000, concerning the net accounting value of its non-financial fixed assets;