2001 Report On Reviews of Departments and Crown Agencies

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REPORT OF THE AUDITOR GENERAL

To the House of Assembly

On Reviews of Departments and Crown Agencies

for the Year Ended
31 March 2001

Chapter		Part	Page
1	Auditor General's Overview
	Introduction	1.1	2
	Format of the Report	1.2	2
	Highlights	1.3	3
	Acknowledgments	1.4	14
2	Comments on Public Sector Accountability
	Framework of Accountability	2.1	16
3	Comments on Audits and Additional Examinations
	Monitoring Agencies of the Crown	3.1	23
	Monitoring Expenditures of the Consolidated Revenue Fund	3.2	29
	Treasury Board Secretariat
	Government's Results of Financial Operations	3.3	47
	Creation of Crown Corporations and Borrowing Without Legislative Authority	3.4	59
	Non-Compliance with Financial Administration Act	3.5	66
	Special Warrants	3.6	71
	Accounts and Loans Receivable in Government	3.7	77
	A Review of Overtime	3.8	83
	A Review of Succession Planning	3.9	93
	A Review of Protocol Expenditures	3.10	103
	Labrador Transportation Initiative Fund	3.11	111
	Computer Hardware - Agencies of the Crown	3.12	116
	Department of Education
	Monitoring School Boards	3.13	118
	Department of Finance
	C.A. Pippy Park Commission	3.14	123
	Health and Post Secondary Education Tax	3.15	135
	Pooled Pension Fund - Actuarial Valuations	3.16	150
	Department of Fisheries and Aquaculture
	Aquaculture Program	3.17	152
	Department of Forest Resources and Agrifoods
	Agriculture Safety Nets	3.18	158
	Fire Suppression and Communications Expenditures	3.19	170
	Department of Health and Community Services
	Direct Program Costs - Child Welfare Program	3.20	175
	Monitoring Health and Community Services Boards	3.21	192
	Monitoring Hospital Boards	3.22	198
	Department of Justice
	Community Corrections	3.23	204
	Royal Newfoundland Constabulary - Firearms Review	3.24	225
	Department of Mines and Energy
	Prospectors and Industry Assistance Program	3.25	237
	Department of Tourism, Culture and Recreation
	Newfoundland and Labrador Film Development Corporation	3.26	249
	Special Celebrations Corporation of Newfoundland and Labrador Inc.	3.27	251
	Department of Works, Services and Transportation
	Coastal Labrador Marine Services	3.28	256
	Vessel Replacement Plans	3.29	275
	Government Purchasing Agency	3.30	278
4	Update on Prior Years' Report Items		282
5	General Matters and Work of the Audit Office
	Operations of the Office of the Auditor General	5.1	312
Appendices
	Auditor General Act	I	330
	Departmental Audits Performed by the Office of the Auditor General	II	339
	Agencies of the Crown and Other Entities Whose Financial Statement Audits are Performed by the Office of the Auditor General	III	340
	Agencies of the Crown and Other Entities Whose Financial Statement Audits are Performed by Private Sector Auditors	IV	342

2001 Report On Reviews of Departments and Crown Agencies

TABLE OF CONTENTS

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