Report of the
Provincial Auditor
to the Legislative Assembly
of Saskatchewan1996 Fall
Forward
I am pleased to present my 1996 Fall Report to the Legislative Assembly. This Report focuses on my Office's examination of the financial results of the Government as reported in the Government's March 31, 1996 Summary Financial Statements. This Report also covers several general issues and my examination of those government organizations with fiscal years ending on or before December 31, 1995.
I wish to thank the staff and officials of the government organizations audited by my Office for their co-operation and assistance. Also, I wish to thank the staff of my Office for their efforts and dedication in this period of tighter deadlines, more frequent reports and constant challenge.
Regina, Saskatchewan Wayne Strelioff, CA October 25, 1996 Provincial Auditor NOTE: The electronic versions of the following documents are for informational purposes only. The printed versions of these documents remain the official versions.
Report of the Provincial Auditor
Table of Contents
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1 Observations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...1 2 Understanding the Finances of the Government . . . . . . . . . . . . . . . . . . . . . .11 3 Workers' Compensation Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 4 Crown Investments Corporations of Saskatchewan . . . . . . . . . . . . . . . . . . . 53 5 Department of Executive Council (including the Electoral Office) . . . . . . . .75 6 Accountability Information Required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83 7 Standing Committee on Public Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 8 Standing Committee on Crown Corporations . . . . . . . . . . . . . . . . . . . . . . . .105 9 How we are accountable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 10 Department of Agriculture and Food . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123
11 Department of Education, Training and Employment . . . . . . . . . . . . . . . . 145
12 Department of Finance . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161
13 Department of Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .171
14 Department of Municipal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
15 Saskatchewan Government Growth Fund Management Corporation . . . . 189 16 Saskatchewan Government Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . .193 17 Saskatchewan Transportation company . . . . . . . . . . . . . . . . . . . . . . . . . . . .197 Appendix I The Provincial Auditor Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I - 1 Appendix II List of organizations subject to an examination under
Appendix III Audits not completed at October 25, 1996 . . . . . . . . . . . . . . . . .III - 1 Appendix IV
Organizations where we found no significant matters to report Appendix V
Examples of opinions we form on departments, Crown agencies Appendix VI The Government's 1995-6 Summary Financial Statements . . . VI - 1 Appendix VII Reports of appointed auditors . . . . . . . . . . . . . . . . . . . . . . . . . VII - 1 Appendix VIII
Status report on recommendations of the Standing Committee |
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