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This report includes an update on our report card on internal controls over financial reporting, together with comparative assessments from our 2014 and 2013 audits of colleges, technical institutions, MacEwan University and Mount Royal University. Our October 2015 report provided our observations on Athabasca University, University of Alberta, University of Calgary and University of Lethbridge.

Our conclusion on the status of outstanding recommendations considers not just the number, but also the age and nature of the outstanding recommendations. A summary of outstanding recommendations by institution is provided on page 110. During the year, institutions implemented half of the total number of outstanding recommendations from one year ago. Thirteen of the 23 outstanding recommendations relate to our 2013 recommendation to all institutions to improve systems to ensure compliance with legislation.