Annual Report for 1999 Released
Auditor General Roy Salmon has released his annual report for 1999. Amendments to the Auditor General Act passed by the legislature in June 1998 call for earlier release of this report and result in more timely reporting.
The report outlines the results of audits conducted during the year. While commenting on the continuing improvements in management processes that have taken place, as well as the initiatives that have been planned, the report discusses the numerous issues facing government as it deals with the complexities of balancing program and fiscal objectives.
The auditor general indicated his support for the significant changes made by government in its accounting policies and practices for the March 31, 1999 financial statements, and changes planned for the March 31, 2000 financial statements.
During the year the government continued to address Year 2000 readiness and to report on progress and plans. The auditor general monitored progress towards minimizing risks, planning for remediation actions and providing Business Continuity Plans for essential and mission critical services.
The report includes two chapters on the education sector -one on the Nova Scotia Community College and one on Public-Private Partnerships (P3s) for school construction. The auditor general indicated that government and the community college have acted on virtually all of his previous recommendations in this area and that the community college is well prepared to achieve its mission.
The auditor general reviewed the accounting classification of four signed leases for P3 schools. Government decided to account for these leases as capital leases and the auditor general concurs with that decision.
The Office of the Auditor General and the Department of Finance engaged an external consultant to undertake an audit of liability and risk management. The Auditor General's Report includes the major findings and recommendations of that audit.
The report includes the results of a broad scope audit of the Northern Regional Health Board. The audit was in progress in October 1999 when the government announced that governance of the Regional Health Boards was being transferred to the Department of Health. The auditor general concluded that the health board members were performing their governance responsibilities well, although there were deficiencies in the board's approach to financial management. He also noted that there is an urgent need for the Department of Health to complete a strategic direction for the health system, and to clarify planning processes, and roles and responsibilities.
The report also includes the reports resulting from two audits of the Department of Transportation and Public Works. The first audit was of the Real Property Services Division, and the second was of Snow and Ice Control. In both cases, the audit reports include recommendations for improvement in certain areas.
Copies of the report are available at the Nova Scotia Government Bookstore, 1700 Granville St. Halifax, 1-800-526-6575 or 902-424-7580. The full report and highlights are available on the Internet at http://www.gov.ns.ca/legi/audg/.