Auditor General of New Brunswick
Report of the Auditor General Graphic

These electronic documents are representative of the final printed publications. The Auditor General assumes no responsibility for any discrepancies between the electronic copy and the printed publication. The printed versions stand as the official record.


To view these PDF files, download the free Adobe reader.
 

To view these PDF files, download the free Adobe reader.

 

To view these PDF files, download the free Adobe reader.

 
  1. Report
  2. Chapters
  3. One-page Chapter Summaries
  4. Media

Auditor General Report – Volume III  (December 2019)

Volume III (Financial Audit) - This volume focuses on New Brunswick’s year-end financial results and matters arising from the annual financial audit of the provincial government and Crown agencies including understanding key financial audit issues and observations on the state of New Brunswick’s financial condition. We also discuss issues and provide information on: tax expenditures, contaminated sites, accounts receivable, local government debt, property assessments, financial commitments and opportunities to improve transparency.

Chapter 1Financial Audit - Key Messages from the Auditor General PDF (818 KB)

Chapter 2 Annual Surplus PDF (300 KB)

Chapter 3Debt PDF (673 KB)

Chapter 4State of New Brunswick’s Financial Condition PDF (664 KB)

Chapter 5Results of our Audit of the Province of New Brunswick’s Financial
                     Statements  PDF (521 KB)

Chapter 6 – Tax Expenditures PDF (459 KB)

Chapter 7 – Contaminated Sites PDF (540 KB)

Chapter 8 – Accounts Receivable PDF (559 KB)

Chapter 9 – Local Government Debt PDF (543 KB)

Chapter 10 – Results of Crown Agency Financial Statement Audits PDF (295 KB)

Chapter 11 – Property Assessments PDF (401 KB)

Chapter 12 – The Province’s Future Financial Commitments PDF (462 KB)

Chapter 13 – Opportunities to Improve Transparency PDF (1,207 KB)

Appendix ISupporting Data for Exhibits PDF (226 KB)

Appendix II Supplemental Pension and Retirement Benefit Information PDF (382 KB)

Appendix III Loss Through Fraud, Default, or Mistake PDF (150 KB)

2019 Auditor General Report Glossary Findings by Entity PDF (168 KB)

 

Volume III Financial Audit

  1. Report
  2. Chapters
  3. One-page Chapter Summaries
  4. Media

Auditor General Report – Volume II (December 2019)

Volume II (Performance Audit) - This volume presents performance audit reports completed during 2019 on University Funding, and Group Homes and Specialized Placements. It also presents our follow-up work on prior year recommendations. This year our follow-up work focuses on two financial assistance case studies (Blueberries and Naval Centre).

Volume II - Chapter 2 – Department of Post-Secondary Education, Training and Labour – 

                                        Provincial Funding to Universities and Maritime College of
                                        Forest Technology

Volume II - Chapter 3 – Department of Social Development – Group Homes and Specialized 
                                        Placements

Volume II - Chapter 4 – Follow-up Work and Financial Assistance Case Studies
                                       (Blueberries and Naval Centre) 

  1. Report
  2. Chapters
  3. One-page Chapter Summaries
  4. Media

Auditor General Report – Volume I  (June 2019)

Volume I - This volume presents performance audit reports completed during 2019 on Medicare cards, outsourcing of highway maintenance and construction work, and the collection and forgiveness of overdue property taxes. The volume also reports the results of a special review on a funding arrangement for the City of Saint John. (June 2019)