<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.695614</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20210624234645</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150407|2012||||xxc|||||o    f|0| 0 eng d</marc:controlfield>
    <marc:datafield tag="020" ind1=" " ind2=" ">
      <marc:subfield code="a">978-1-100-20067-5</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">FA3-45/2012E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Auditor General.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Examining public spending : </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="b">estimates review : a guide for parliamentarians </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
      <marc:subfield code="b">Office of the Auditor General of Canada </marc:subfield>
      <marc:subfield code="c">c2012.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">20p.</marc:subfield>
      <marc:subfield code="b">fig.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1="3" ind2=" ">
      <marc:subfield code="a">In the past years, concerns have been voiced in Parliament and elsewhere about the adequacy and effectiveness of committee review of the Estimates documents. It is undoubtedly a complex and laborious task. This reference document is intended to assist parliamentarians in the review process.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="590" ind1=" " ind2=" ">
      <marc:subfield code="a">12-19</marc:subfield>
      <marc:subfield code="b">2012-05-11</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="690" ind1="0" ind2="7">
      <marc:subfield code="a">Estimates</marc:subfield>
      <marc:subfield code="2">gcpds</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="690" ind1="0" ind2="7">
      <marc:subfield code="a">Public expenditures</marc:subfield>
      <marc:subfield code="2">gcpds</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Examen des dépenses publiques : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.639745</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">Examining public spending, estimates review : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.673359</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">Examen des dépenses publiques, étude du budget des dépenses : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.673360</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="794" ind1=" " ind2=" ">
      <marc:subfield code="t">Examining public spending </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.833079</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="a">http://publications.gc.ca</marc:subfield>
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">1686 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2012/bvg-oag/FA3-45-2012-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
