Auditor General of New Brunswick

2022 Auditor General's Report - Volume I, II, III & Joint Audit Follow-up

Report Cover

2022 Auditor General’s Report

Volume I – This volume presents the results of our performance audit on Liquor Industry Development in New Brunswick and the Oversight of the Health and Dental Plan for Department of Finance and Treasury Board.  (June 2022)

Volume II – This volume presents the results of our performance audits on Contaminated Sites in the Department of Environment and Local Government and the Environmental Trust Fund in the Department of Environment and Local Government. This volume also presents the Follow up on Prior Year Recommendations. (November 2022)

Volume III – 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. (November 2022) 

Joint Follow-up of the 2016 Recommendations to the Atlantic Lottery Corporation 

This report presents the results of our joint follow-up of recommendations made to the Atlantic Lottery Corporation in 2016. (April 2022)

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

2022 Auditor General’s Report – Volume III

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. (November 2022) 

Chapter 1 – Financial Audit - Key Messages from the Auditor General PDF (451 KB)

Chapter 2 – Annual Surplus, Net Debt and Funded Debt PDF (880 KB)

Chapter 3 – State of New Brunswick’s Financial Condition PDF (511 KB)

Chapter 4 – Results of our Audit of the Province of New Brunswick’s Financial Statements                               PDF (415 KB)

Chapter 5 – Results of Crown Agency Financial Statement Audits PDF (356 KB)

Appendix A – Summary of Concerns Raised by the Auditor General Regarding NB Power                                  PDF (127 KB)

Appendix B – Loss Through Fraud, Default, or Mistake PDF (125 KB)

Volume III – Chapter 1 – Financial Audit - Key Messages from the Auditor General

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

2022 Auditor General’s Report – Volume II

Volume II (Performance Audit) – This volume presents the results of our performance audits on Contaminated Sites in the Department of Environment and Local Government and the Environmental Trust Fund in the Department of Environment and Local Government. This volume also presents the Follow up on Prior Year Recommendations. (November 2022)

Chapter 1 – Performance Audit- Key Messages from the Auditor General PDF (373 KB)

Chapter 2 – Contaminated Sites- Department of Environment and Local Government 
                    PDF (6174 KB)

Chapter 3 – Environmental Trust Fund- Department of Environment and Local                                                Government PDF (1341 KB)

Chapter 4 – Follow-up on Recommendations from Prior Years’ Performance Audit
                     Chapters PDF (883 KB)

Volume II – Chapter 2 – Contaminated Sites- Department of Environment and Local                                                          Government

Volume II – Chapter 3 – Environmental Trust Fund- Department of Environment and Local                                                Government

Volume II – Chapter 4 – Follow-up on Recommendations from Prior Years’ Performance Audit
                                        Chapters

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

2022 Auditor General’s Report - Volume I 

Volume I (Performance Audit) - This volume presents the results of our performance audit on Liquor Industry Development in New Brunswick and the Oversight of the Health and Dental Plan for Department of Finance and Treasury Board. (June 2022)

Chapter 1 – Performance Audit- Key Messages from the Auditor General PDF (298 KB)

Chapter 2 – Liquor Industry Development in New Brunswick- New Brunswick Liquor                                      Corporation PDF (1639 KB)

Chapter 3 – Oversight of the Employee Health and Dental Benefit Plan- Department                                     of Finance and Treasury Board PDF (1074 KB)

Volume I – Chapter 2 – Liquor Industry Development in New Brunswick- New Brunswick
                                       Liquor Corporation

Volume I – Chapter 3 – Oversight of the Employee Health and Dental Benefit Plan-
                                        Department of Finance and Treasury Board

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

Auditor General Report – Joint Follow-up of the 2016 Recommendations to the Atlantic Lottery Corporation (April 2022)

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 (266 KB)

Appendix I – Implementation Status of Recommendations to Shareholder Governments
                      PDF (176 KB)

Appendix II – Shareholder Government Responses to Recommendations Assessed as
                        Not Complete PDF (242 KB)

Appendix III – Limited Assurance Attestation Engagement Description and Conclusion
                         PDF (176 KB)

Overall Results - Joint Follow-up of Recommendations to the Atlantic Lottery Corporation