Report of the Auditor General

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

Chapter 2 – Annual Surplus PDF (300 KB)

Chapter 3 – Debt PDF (673 KB)

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

Chapter 5 – Results 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 I – Supporting 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

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).

Chapter 1 – Performance Audit - Key Messages from the Auditor General PDF (392 KB )

Chapter 2 – Department of Post-Secondary Education, Training and Labour –                                               Provincial Funding to Universities and Maritime College of Forest
                     Technology PDF (873 KB)

Chapter 3 – Department of Social Development – Group Homes and Specialized
                     Placements PDF (1,560 KB)

Chapter 4 – Follow-up Work and Financial Assistance Case Studies (Blueberries and
                     Naval Centre) PDF (2,437KB)

Appendix III – Summary of significant projects conducted in departments and Crown agencies
                         over the past ten years PDF (238 KB)

Appendix IV – Detailed status report of recommendations since 2015 PDF (648 KB)

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) 

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)

Chapter 1 – Key Messages from the Auditor General PDF (290 KB)

Chapter 2 – Department of Health – Medicare Cards PDF (1,341 KB)

Chapter 3 – Department of Transportation and Infrastructure – Outsourcing of
                     Highway Maintenance and Construction Work  PDF (1,689 KB)

Chapter 4 – Department of Finance – Overdue Property Tax: Collections and
                     Forgiveness PDF (584 KB)

Chapter 5 – City of Saint John Funding Agreement – Special Review Executive
                    Council Office PDF (934 KB)

Volume I - Chapter 2 – Department of Health – Medicare Cards

Volume I - Chapter 3 – Department of Transportation and Infrastructure – Outsourcing of
                                       Highway Maintenance and Construction Work

Volume I - Chapter 4 – Department of Finance – Overdue Property Tax: Collections and
                                       Forgivenesse

Volume I - Chapter 5 – City of Saint John Funding Agreement – Special Review Executive
                                       Council Office

Auditor General Report – Joint Follow-up of the 2016 Recommendations to the Atlantic Lottery Corporation (June 2019)

This report presents the results of our joint follow-up of recommendations made to the Atlantic Lottery Corporation in 2016.

Chapter 1 – Atlantic Provinces’ Joint Follow-up of the 2016 Recommendations to the
                     Atlantic Lottery Corporation PDF (348 KB)

Appendix I – Implementation Status of Recommendations PDF (145 KB)
 

Appendix II – Shareholder Government Responses to Recommendations Assessed as
                        Not Complete PDF (209 KB)

Appendix III – Limited Assurance Attestation Engagement Description and Conclusion
                         PDF (107 KB)