In this report, there is one new recommendation to the department to improve its process to ensure proper recording of tangible capital assets that require write-down or disposal—see page 88.

The department has 13 outstanding recommendations, eight of which have been outstanding for more than three years. Two recommendations are ready for assessment.

The department has implemented two recommendations:

  • establish an appropriate process to demonstrate compliance for all grants issued under the Emission Management and Climate Resilience Act—see page 89
  • improve asset management monitoring and recording processes for dam and water management structures—see page 90

We issued an unqualified independent auditor’s report on the 2020–2021 financial statements for the Natural Resources Conservation Board, the Land Stewardship Fund, the Technology Innovation and Emissions Reduction Fund and Energy Efficiency Alberta. There are no new or outstanding recommendations to these entities in this report.

Bill 22, Red Tape Reduction Implementation Act, 2020, dissolved Energy Efficiency Alberta effective September 30, 2020. All property, assets, rights, obligations, liabilities, powers, duties and functions were transferred to the department. We report findings and key learnings identified as part of our financial  statement audit work for consideration by departments and agencies responsible for overseeing the  issolution of government entities in the future—see page 86.

Share Report