Report of the
Provincial Auditor

to the Legislative Assembly
of Saskatchewan

1996 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

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

(including comments on the following agencies)

Conservation and Development Revolving Fund
Saskatchewan Canola Development Commission
Canodev Research Inc.
SPI Marketing Group
Milk Control Board

11 Department of Education, Training and Employment . . . . . . . . . . . . . . . . 145

(including comments on the following agencies)

Saskatchewan Institute of Applied Science and Technology
Teachers' Superannuation Commission
Regional Colleges
Saskatchewan Indian Regional College

12 Department of Finance . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161

(including comments on the following funds)

Public Employees Disability Income Plan
Public Employees Group Life Insurance Plan

13 Department of Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .171

(including comments on the following funds)

Twin Rivers District Reporting Initiative
Examinations of two issues that affect all District Health Boards
Rural Health Coalition Agreement
1994-95 audits of four Districts

14 Department of Municipal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185

(including comments on the following funds)

Northern Revenue Sharing Trust Account

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

The Provincial Auditor Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .II - 1

Appendix III Audits not completed at October 25, 1996 . . . . . . . . . . . . . . . . .III - 1

Appendix IV Organizations where we found no significant matters to report
to the Legislative Assembly
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IV - 1

Appendix V Examples of opinions we form on departments, Crown agencies
and Crown-controlled corporations
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . V - 1

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
on Public Accounts
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .VIII - 1

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