<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000zi 4500</marc:leader>
    <marc:controlfield tag="001">9.883424</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107170552</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr |n|||||||||</marc:controlfield>
    <marc:controlfield tag="008">200109s2018    mbc     o    f|0| 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">A93-53/2018E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Audit of producer cars : </marc:subfield>
      <marc:subfield code="b">Audit and Evaluation Services final report.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Winnipeg] : </marc:subfield>
      <marc:subfield code="b">Canadian Grain Commission = Commission canadienne des grains, </marc:subfield>
      <marc:subfield code="c">2018. </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 online resource (11 pages)</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="337" ind1=" " ind2=" ">
      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="338" ind1=" " ind2=" ">
      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Audit des wagons de producteurs : Services d’audit et d’évaluation rapport final.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Cover title.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"February 2018."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The internal audit of producer cars was identified in the 2017-2018 risk-based audit plan because of the program’s significance to Canadian farmers. The objectives of this audit were to provide assurance that the producer car unit implements effective and efficient controls over processing orders, invoicing and collection of fees and that car allocation is fair and accurate. The objectives also included assessing whether producer railway car processes are in compliance with legislation, policies and orders"--Executive summary.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="610" ind1="2" ind2="0">
      <marc:subfield code="a">Canadian Grain Commission</marc:subfield>
      <marc:subfield code="x">Auditing.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Freight cars</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Grain</marc:subfield>
      <marc:subfield code="x">Transportation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canadian Grain Commission.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Audit des wagons de producteurs : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.883613</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">146 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2020/ccg-cgc/A93-53-2018-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
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