Chapter 14
Department of Municipal Government

Table of Contents

Provincial Auditor Saskatchewan
1996 Fall Report

185

Introduction Crown agencies

.01

The Department is responsible for supporting and maintaining a viable system of municipal government in Saskatchewan. The Department carries out some of its activities through Crown agencies. The Department is responsible for the operation of several Crown agencies. This Chapter contains our audit findings for the following Crown agencies with fiscal years ending December 31, 1995. Municipal Potash Tax Sharing Administration Board Northern Revenue Sharing Trust Account Saskatchewan Housing Corporation

Our audit conclusions and findings

.03 In our opinion:

• the financial statements for the Crown agencies listed in paragraph .02 are reliable.

• the Crown agencies had adequate rules and procedures to safeguard and control their assets.

• the Crown agencies complied with the authorities governing their activities relating to financial reporting, safeguarding assets, revenue raising, spending, borrowing, and investing except for the matter we report in paragraphs .06 to .09.

Public financial reporting required

.06 The Department did not publicly report NRSTA's financial activity to the property owners of the District as required by Section 61.1 (1) of The Northern Municipalities Act.

 

Provincial Auditor Saskatchewan
1996 Fall Report

187

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.07 The Minister acts as the local council for the District. The District is a geographic area in northern Saskatchewan excluding towns, villages and northern hamlets.

.08 Section 61.1 (1) of the Act requires local councils to publish financial information on their activities in a newspaper or to mail the financial information to property owners in their community.

We recommend

.09 The Department should publicly report its financial activities to the property owners of the District as required by The Northern Municipalities Act.

Provincial Auditor Saskatchewan
1996 Fall Report

188

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