Volume III 
Reports our 2011 
Value-for-Money 
Work
1.1 	In this volume of our 2011 Report, we report on the 
following value-for money projects: 

*	Public-Private Partnership (P3) of the 
Eleanor W. Graham Middle School 
and the Moncton North School; 
*	Constituency Office Costs for 
Members of the Legislative 
Assembly and Executive Council; 
*	Canada Mortgage and Housing 
Corporation Social Housing 
Agreement; and
*	Follow-up work on recommendations 
from past value-for-money reports.

1.2 	The objectives of our work on the Public-Private 
Partnership (P3) of the Eleanor W. Graham Middle 
School and the Moncton North School were:

*	to determine the process for 
identifying the two school project as 
a potential P3; and


*	to assess the business case on which the 
Department’s decision to adopt the P3 
approach for the two school project was 
based.

1.3 	The objective of our work on Constituency Office 
Costs for Members of the Legislative Assembly and 
Executive Council was to report on our observations, 
findings and recommendations with respect to the 
authority and management by both the Office of the 
Clerk of the Legislative Assembly and departments for 
these payments.

1.4 	The objectives of our work on the Canada Mortgage 
and Housing Corporation Social Housing Agreement 
were to: 
*	examine the financial impact to the 
Province due to the decline in funding 
under the agreement; and
*	assess whether the Department is 
managing and administering the program 
in accordance with four key agreement 
requirements. 

1.5 	This volume of our Report contains a Follow-up 
chapter.  This is in response to concerns raised with 
respect to the omission of this chapter from our 2010 
report. Although we have not returned to the level of 
follow up work carried out in years prior to 2010, we 
hope Members of the Public Accounts and Crown 
Corporations Committees will find the information that 
is presented useful during deliberations in the months 
ahead.  Also included is Appendix A which contains a 
“Summary of Significant Audits Conducted in 
Departments and Crown Agencies over the Past Ten 
Years” and Appendix B, a “Detailed Status Report of 
Auditor General Recommendations Since 2007.”
Other 2011 Value-for-
Money Work
1.6 	Volume I of our 2011 Report on provincial 
wastewater commissions was released in October 2011.

1.7 	Our objective was to examine the governance, 
accountability and financial practices of the Province’s 
three largest wastewater commissions.  

1.8 	Although I do not intend to repeat the contents of 
that report in this volume, I would like to make the 
following comments:  

*	  There are hundreds of governing boards 
throughout the Province, created over 
many years by various pieces of 
provincial legislation. In all cases good 
governance and accountability 
principles apply.

*	  From time to time, my office will select 
other provincially created agencies, 
commissions or crown corporations for 
governance and accountability reviews.


*	  I would encourage all members of the  
various boards, agencies, councils and   
commissions, in organizations of all 
sizes, to:
?	consider our comments regarding 
the importance of good governance 
and appropriate accountability 
practices; and

?	review our findings on wastewater 
commissions in Volume I of our 
2011 Report and on La Caisse 
populaire de Shippagan in Volume 
I of our 2009 Report.


              A lot can be learned from the past.


Acknowledgement
s
1.9 	Staff of the Office has worked hard in carrying out 
and reporting on the work contained in this volume of 
our Report.  I thank them for all their efforts.

                                                 
                                                   Kim MacPherson, CA
                                                   Auditor General
 Introductory Comments                                                                                                                           Chapter 1	                                                                                                                          

Chapter 1                                                                                                                            Introductory Comments

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                                                                                                                    Report of the Auditor General - 2011
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Report of the Auditor General - 2011