Exhibit 2-A
Auditor General of Canada
240 Sparks Street
Ottawa, Ontario
K1A 0G6
May 31, 2002
Mr. Jake E. Hoeppner
M-Jay Farm Ent. Ltd.
2 Mason Crescent
Morden, Manitoba
R6M 1R4
Dear Mr. Hoeppner:
I wish to thank you for your letter of April 10, 2002
concerning our special audit of the Canadian Wheat Board (CWB). As
you can see from our report posted on the CWB's website, the scope of our
audit was very broad and we examined all significant aspects of the CWB's
operations. The objective of our examination was to determine if
proper management systems and processes were in place to provide assurance
that the CWB's operations were managed economically, efficiently and
effectively. As you point out, we also specifically examined whether
all revenues and expenses were properly recorded and fairly allocated in
the pool accounts. This examination was restricted to the pool
accounts for the year ending in 2000. Based on this work, from an
overall perspective in terms of the management of the CWB and its pool
accounts, we saw no evidence that farmers were not being treated fairly
and honestly.
In our examination of the CWB's marketing function, we did
review a large sample of sales contracts (contrary to the March 2, 2002
article in the National Post). However, with our broad scope and the
number of areas examined, we did not get into the level of detail that
would address the specific concerns you raised regarding export licenses,
buy-backs and selection bonuses. Also, we examined only recent sales
contracts and, as noted above, our examination of the pool accounts was
for the 2000 crop year. We, therefore, did not review the periods
where you raise specific concerns.
Lastly, regarding your comment on accredited exporters and
"competition in bidding for grain," my Act prevents me from
commenting on the CWB's mandate as a single-desk seller, as this is a
government policy decision.
Thank you again for your interest in the work of our
Office.
Yours sincerely,
Sheila Fraser, FCA
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