These records consist of procedural and substantive audit files, program audit files and special project audits. Each audit may include several different types of files such as current segment files, public accounts, revenue segments, audit program and flow charts, assets and liabilities, accounts and final statements. Typically not all audits include each of these types of files., These files are audits of principally western based organizations or western regional departmental offices such as the Western Grain Stabilization Board, Canadian Grain Commission (Winnipeg, Prince Rupert, Vancouver), Unemployment Insurance Commission, Atomic Energy of Canada, Freshwater Fish Marketing Board (generally and various centers), CBC Prairie region, Indian and Northern Affairs, Environment, National Health and Welfare, Transport, and the United Nations Headquarters. Special audits include Agriculture (cow-calf program), Manpower and Immigration (L.I. Program, Adult Occupational Training, CM Training Program, C.M. Mobility Program), I.N.A. special projects, as well as grants, travel, cash flow, sales tax, payroll services audits., There are also some auditors' accounting reports, audit planning and audit reports to Ottawa.