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  <marc:record>
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    <marc:controlfield tag="007">cr cn|||||||||</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Em20-145/2020E-PDF</marc:subfield>
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      <marc:subfield code="a">Audit of costing practices.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Gatineau, Quebec] : </marc:subfield>
      <marc:subfield code="b">Employment and Social Development Canada = Emploi et développement social Canada, </marc:subfield>
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      <marc:subfield code="c">©2020</marc:subfield>
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      <marc:subfield code="a">1 online resource (13 pages) </marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Audit des pratiques de l’établissement de coûts.</marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">"September 2020."</marc:subfield>
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      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
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      <marc:subfield code="b">Employment and Social Development Canada</marc:subfield>
      <marc:subfield code="x">Appropriations and expenditures.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Cost accounting</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="x">Evaluation.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Employment and Social Development Canada, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="t">Audit des pratiques de l’établissement de coûts.</marc:subfield>
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    </marc:datafield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">886 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2021/edsc-esdc/Em20-145-2020-eng.pdf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2=" ">
      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.canada.ca/en/employment-social-development/corporate/reports/audits/2020-audit-costing-practices.html</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="986" ind1=" " ind2=" ">
      <marc:subfield code="a">SP-1231-12-20E</marc:subfield>
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