2005 Report On the Operations of the Office of the Auditor General

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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	13
4	Performance Accountability
		Financial Statement Audits	4.1	15
		Legislative Audits	4.2	17
		Monitoring Crown Agency Reports	4.3	21
		Special Assignments	4.4	22
		Report Publishing	4.5	23
5	Financial Accountability
		Expenditure of the Office	5.1	25
		Financial Statements	5.2	26
6	Our People
		Our Employees	6.1	31
		Supporting our Work	6.2	35
		Human Resource Initiatives	6.3	35
		Involvement with the Profession	6.4	37
7	Other Matters
		Public Accounts Committee Hearings	7.1	39
		Eastern Conference of Legislative Auditors (ECOLA)	7.2	39
		Canadian Conference of Legislative Auditors (CCOLA)	7.3	39
		Special Report to the House of Assembly	7.4	39
		Review of Health Scope 2004	7.5	39
		Opportunities and Challenges	7.6	40
Appendices
	Auditor General Act		I	41
	Departmental Audits Performed by the Office of the Auditor General		II	51
	Agencies of the Crown Whose Financial Statement Audits are Performed by the Office of the Auditor General		III	53
	Agencies of the Crown Whose Financial Statement Audits are Performed by Private Sector Auditors		IV	55

2005 Report On the Operations of the Office of the Auditor General

TABLE OF CONTENTS

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