The auditor’s review is to determine and express:

an opinion on whether the
statement of operations presents fairly, as defined in the Program’s annual
plan for the year ended March 31, 2011 in accordance with the Canadian
generally accepted accounting principles.

whether the Department has
complied, in all significant respects, with the Agreements and conducted in
accordance with Canadian generally accepted auditing standards.

The auditor
will also provide a statement certifying that all payments (revenues) received
from Canada in the fiscal year on account of Canada’s contribution to
administration costs were paid in respect to administration costs incurred in
that fiscal year.