Publications: Finance
Financial Statement Audit Coverage Plan for Fiscal Years 2012/2013 through 2014/2015
October 2011
The Financial Statement Audit Coverage Plan outlines a three-year financial audit plan for the Auditor General, detailing which government organizations our Office will audit directly and which will be audited by private sector auditors.The plan is prepared according to the Auditor General Act and professional auditing standards, and presented to the Select Standing Committee on Public Accounts for approval.
Observations on Financial Reporting: Summary Financial Statements 2010/11
September 2011
This report includes further detail on the audit opinion of the government's Public Accounts, as well as further recommendations on financial reporting and an overview of management letters.
This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on November 25, 2011.
Unqualified Audit Opinions Are Important
May 2011
This additional report is to explain clearly the significance of issuing a qualified audit report.
Follow-up Report: Updates on the implementation of recommendations from recent reports (September 2010)
September 2010
This follow-up report contains the self-assessed progress of ministries and organizations in implementing the Auditor General's recommendations.
The report was discussed by the Legislative Assembly’s Select Standing Committee on Public Accounts on February 9, 2011.
Aspects of Financial Management
August 2010
This report contains the findings of four separate projects:
Management of Working Capital by Colleges and School Districts
Year-end Government Transfer Expenditures
Infrastructure Grants
Managing Fraud Risks in Government
The report was discussed by the Legislative Assembly’s Select Standing Committee on Public Accounts on October 20, November 16 and November 17, 2010.
The second follow-up on the report’s recommendations is expected in April 2012.
Observations on Financial Reporting: Summary Financial Statements 2009/10
August 2010
This report includes further detail on the audit opinion of the government's Public Accounts, as well as further recommendations on financial reporting, an overview of management letters and a summary of a governance survey.
The report was discussed by the Legislative Assembly’s Select Standing Committee on Public Accounts on October 20, 2010.
Observations on Financial Reporting: Audit Findings Report on the 2008/09 Summary Financial Statements
October 2009
An annual report to inform legislators and the public about the Auditor General's opinion of government's Summary Financial Statements.
The report was discussed by the Legislative Assembly’s Select Standing Committee on Public Accounts on December 1, 2009.