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February 2014 Report

 

Auditor General’s Message

Our work and why it is important

As an independent legislative audit office, our work assists the Legislative Assembly, and in particular the Standing Committee on Public Accounts, in holding the government accountable. We provide opinions on whether the consolidated financial statements of the province, and the financial statements of every ministry, department, fund and provincial agency, are presented appropriately. Our audits of financial statements and performance measures often lead to recommendations to improve performance reports and the processes the government follows to produce them.

An important part of our mandate is to examine and report on the government’s management control systems. Through systems audits, we identify opportunities and propose solutions to improve the use of public resources. The following findings and recommendations to the Legislative Assembly are the focus of our February 2014 report.

This report makes public our audits of the oversight systems for public sector pension plans, and of the financial systems and controls within Alberta’s public post-secondary institutions. We also report on several follow-up audits, where we determine if the government has implemented prior recommendations.

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