There are no new or outstanding recommendations to the Department of Education in this report.

In accordance with Section 19(4) of the Auditor General Act, we report a summary of the results of school jurisdiction audited fiscal 2013 financial statements and management letters. Findings include the following:

  • All 76 school jurisdictions transitioned to public sector accounting standards when preparing their fiscal 2013 financial statements.
  • The net total unrestricted operating surplus and operating reserves increased to $454 million from $347 million in fiscal 2012 and $339 million in fiscal 2011.1 One jurisdiction had an accumulated operating deficit in fiscal 2013 which is less than the four jurisdictions in fiscal 2012 and three in fiscal 2011.
  • The number of school jurisdictions that incurred annual operating deficits has decreased to 20 in fiscal 2013 from 30 with deficits in fiscal 2012 and 27 with deficits in fiscal 2011.
  • The 106 recommendations issued to school jurisdictions by their auditors in fiscal 2013 are considerably fewer than the 184 recommendations in fiscal 2012 and 181 in fiscal 2011. Generally the type of recommendations made to school jurisdictions has been relatively consistent. However, large reductions were observed in the number of recommendations related to policies and procedures, purchasing and school generated funds. While this is a significant improvement, school jurisdiction trustees must continue to hold management of their jurisdiction accountable for improving identified weaknesses.

Northland School Division No. 61

The division implemented our October 2010 recommendation on obtaining an interest in land – see page 124.

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