2003 Report On the Operations of the Office of the Auditor General

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TABLE OF CONTENTS

Inside Cover

Letter of Transmittal 
 

Chapter 
 

     

Part

Page
1
 
 Reflections of the Auditor General

 

   1
2 Our Mandate     
Accountability and the Role of the Legislative Auditor 2.1 3
Independence: The Cornerstone of Legislative Auditing 2.2 4
A Comprehensive Legislative Mandate 2.3 5
Reporting to the Legislative Assemblies 2.4 6
Expertise in Public Sector Matters 2.5 6
To Whom are the Legislative Auditors Accountable? 2.6 6
The Office of the Auditor General in Newfoundland 
  and Labrador

 

 2.7 7
3 Planning Our Work

 

    
Strategic Plan 3.1 11
Annual Operational Plan

 

 3.2 12
4 Performance Accountability

 

    
Financial Statement Audits 4.1 15
Legislative Audits 4.2 16
Monitoring Crown Agency Reports 4.3 19
Special Assignments 4.4 19
Reporting

 

 4.5 20
5 Financial Accountability

 

    
Expenditure of the Office 5.1 23
Financial Statements

 

 5.2 23
6 Our People

 

    
Our Employees 6.1 29
Supporting our Work 6.2 32
Human Resource Initiatives 6.3 32
Involvement with the Profession

 

 6.4 34
7 Other Matters

 

    
Public Accounts Committee Hearings 7.1 35
Eastern Conference of Legislative Auditors (ECOLA) 7.2 35
Involvement of Treasury Board Secretariat in Office
  Operations

 

 7.3 35
Appendices

 

      
  Auditor General Act

 

 I 39
  Departmental Audits Performed by the Office of the Auditor General

 

 II 49
  Agencies of the Crown and Other Entities Whose Financial 
Statement Audits are Performed by the Office of the Auditor General

 

 III 51
Agencies of the Crown and Other Entities Whose Financial 
Statement Audits are Performed by Private Sector Auditors 

 

 IV 53