The department has 14 outstanding recommendations including one new recommendation—see page 100. Nine recommendations have been outstanding for more than three years. Four recommendations are ready for assessment.

The department has implemented four recommendations. In our Regulating Large Industrial Facilities Followup (see page 199), we report that two recommendations have been implemented. One recommendation has not been implemented, but we are not repeating it because the related area will be eliminated after 2021. The department has also implemented two outstanding recommendations in our Systems to Regulate Dam Safety Assessment of Implementation Report—see page 181. These two recommendations have also been implemented by the Alberta Energy Regulator (AER). AER became the regulator for energy related dams and tailings ponds in 2014, and developed the dams and safety program to meet our recommendations.

We issued unqualified independent auditor’s reports on the 2019–2020 financial statements for the Natural Resources Conservation Board, Energy Efficiency Alberta, the Land Stewardship Fund, and the Technology Innovation and Emissions Reduction Fund formerly known as the Climate Change and Emissions Management Fund. There are no new or outstanding recommendations to these entities in this report.

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