1997 Report On Reviews of Departments and Crown Agencies

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REPORT OF THE AUDITOR GENERAL

To the House of Assembly

for the Year Ended
31 March 1997

TABLE OF CONTENTS

Chapter

 

Part

Page


1
Auditor General's Overview		    
  Introduction 1.1 2
  Format of the Report 1.2 2
  Work of the Office of the Auditor General 1.3 3
  Update on Prior Years' Report Items 1.4 3
  Accountability 1.5 4
  Acknowledgements 1.6 4

2
Comments on Public Sector Accountability		    
  Framework of Accountability 2.1 6

3
Comments of Audits and Additional Examinations		    
  Monitoring Agencies of the Crown 3.1 11
  Monitoring Expenditures of the Consolidated 
Revenue Fund
3.2
16
 
Treasury Board Secretariat		    
  3.3 22
  3.4 28
  3.5 39
  3.6 43
  3.7 45
  3.8 49
 
Department of Finance		    
  3.9 53
  3.10 60
  3.11 83
 
Department of Works, Services and Transportation		    
  3.12 102
  3.13 120
 
Department of Education		    
  3.14 125
 
Department of Forest Resources and Agrifoods		    
  3.15 143
 
Department of Industry, Trade and Technology		    
  3.16 145
 
Department of Human Resources and Employment		    
  3.17 146
 
Department of Health		    
  3.18 162
  3.19 182
  3.20 186
  3.21 187
  3.22 191
 
Department of Environment and Labour		    
  3.23 193
 
Department of Justice		    
  3.24 206
 
Department of Fisheries and Aquaculture		    
  3.25 218
 
Department of Municipal and Provincial Affairs		    
  3.26 221


4


Update on Prior Years' Report Items		    
  4.1 225
  4.2 255
  4.3 266

 5 

General Matters and Work of the Audit Office    
  Operations of the Office of the Auditor General    5.1 

272 

 
Special Reports		    5.2     283
     
     
     
     
 
Professional Activities of the Office
   5.3
   284
 
Public Accounts Committee
   5.4
   284

Appendices		      
 
Departmental Audits Performed by the Auditor General
     I
   288
 
Financial Statement Audits and Additional Examinations of Agencies of the Crown Performed by the Auditor General		      II    289
 
Agencies of the Crown and Other Entities Whose Financial Statement Audits are Performed by Private Sector Auditors		      III    293
 
Auditor General Act
     IV
   297