• 29. (1) The Minister may remit all or part of any fee fixed under section 24 or 25 or under any Act that the Agency enforces or administers by virtue of subsection 11(1), and the interest on it.

• (2) The Minister may withdraw or withhold a service, use of a facility, a product or conferral of a right or privilege within the responsibilities of the Agency, from any person who fails to pay the fee fixed for it if, in the Minister’s opinion, it is consistent with public health and safety.

30. In carrying out its responsibilities, the Agency may spend money that Parliament appropriates to it and revenues received by it through the conduct of its operations, including

• (a) payments for the sale, exchange, lease, loan, transfer or other disposition of personal or movable property;

• (a.1) payments for the sale, lease or other disposition or transfer of real or immovable property;

• (b) fees for the provision of a service or use of a facility or for a product, right or privilege; and

• (c) refunds of expenditures made in the previous fiscal year.

31. The Agency must keep books of account and records prepared according to generally accepted accounting principles.

32. The Auditor General of Canada shall annually

• (a) audit and provide an opinion on the financial statements of the Agency;

• (b) provide an assessment of the fairness and reliability of the information about the Agency’s performance as set out in the annual report of the Agency; and

• (c) provide a report to the President and to the Minister on the audit, opinion and assessment.

32.1 The provisions made by any appropriation Act for the fiscal year in which this section comes into force or a subsequent fiscal year, based on the Estimates for that year, to defray the charges and expenses of the public service of Canada within the Departments of Agriculture and Agri-Food, Fisheries and Oceans and Health in relation to any matter for which the Agency is responsible by virtue of section 11 are deemed to be an amount appropriated for defraying the charges and expenses of the Canadian Food Inspection Agency in such amount as the Treasury Board may, on the recommendations of the Ministers of Agriculture and Agri-Food, Fisheries and Oceans and Health, determine.

• 33. (1) On the coming into force of subsection 13(1), employees deployed to the Agency, or appointed to it by the Public Service Commission, are deemed to have been appointed by the President and continue to be employed by the Agency with the same tenure of office.

• (2) On the coming into force of subsection 13(1), a competition being conducted or an appointment being made under the Public Service Employment Act shall continue to be conducted or made as if that section had not come into force.