| 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 the 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 |
|
|
Annual Operational Plan |
3.2 |
|
| 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 |
|
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 |
|
Department 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 |
