Alberta Auditor General Doug Wylie tabled seven reports in the legislature on Monday.Wylie said the reports “emphasize the critical importance of effective processes, strong controls, and comprehensive performance reporting of government programs and services for the benefit of all Albertans.” “Government programs and services that reflect these elements help ensure Albertans get the most value from their tax dollars and receive the essential services and supports they rely on,” said Wylie in a Monday press release.The reports were Audit of the 2023-2024 Consolidated Financial Statements of the Province of Alberta, Annual Summary of Ministry Audit Work, and the Summary of 2023 Financial Audit Results of School Jurisdictions in Alberta; Highway Maintenance Contracts Performance Audit; Processes to Assess and Manage the Condition of Affordable Housing Performance Audit; Travel, Meal, and Hospitality Expenses of the Premier, Ministers, and Their Staff; An Analysis of Annual Performance Reporting by School Authorities; Reporting Performance Results to Albertans Assessment of Implementation; and the Victims of Crime and Public Safety Fund — Systems to Manage Sustainability and Assess Results Assessment of ImplementationBy doing this work, Wylie said it reinforces the importance of accountability reporting to Albertans. “By sharing the results of our independent audit work, we provide Albertans with a clear view of how public resources are spent,” he said. “Independence in our reporting strengthens public trust.”He said he was pleased to report his office issued a clean audit opinion on the Province’s Consolidated Financial Statements for the year ending March 31. “This means Albertans can be confident that the financial statements of the province are free of material misstatements and are presented fairly in accordance with public sector accounting standards,” he said. The Auditor General of Alberta (AGA) said the audit focused on five key risk areas in its professional judgment that were the most significant. These areas were environmental liabilities; pension liabilities; private equities, inflation-sensitive and alternative investments; investments in and toll commitments related to the North West Redwater Partnership; and personal income tax revenue. Moreover, he said the goal of sharing key audit matters “is to make the auditor’s report more informative by offering clearer insights into the audit.” “It also helps users discuss important issues with management and those responsible for overseeing the organization,” he said. The AGA issued 11 new recommendations dealing with improvements needed to financial information preparation and reporting and grant management processes. It repeated four recommendations — three of them relate to user access controls of information systems. Since December, it has issued 24 new recommendations to entities it audits. Many of the new recommendations focused on the need for better processes and effective, efficient monitoring of programs and services.The AGA said the Summary of 2023 Financial Audit Results of School Jurisdictions in Alberta summarizes the results of examination of audits performed by the independent auditors of all school jurisdictions in it as required under Section 19(4) of the Auditor General Act. Additionally, it said the purpose of the summary of the financial information and recommendations made to school jurisdictions is to identify trends across the sector.It found Alberta Transportation and Economic Corridors has processes to ensure it monitors the performance of its highway maintenance contractors and supports the contract structure, but not all of these processes were effective. The recommendations it made to it were ensuring contractors meet their requirements and improving guidance and processes to administer extra work. With Alberta Seniors, Community, and Social Services, it said it does not have effective processes to assess and manage the condition of provincially-owned affordable housing. The recommendations it made to it were maintaining facility condition information, improving oversight processes, and implementing performance measures. The audit into various travel, food, and hospitality expenses examined them from Alberta Advanced Education; Affordability and Utilities; Arts, Culture, and Status of Women; Children and Family Services; Education; Energy and Minerals; Indigenous Relations; Seniors, Community, and Social Services; and Tourism and Sport.It said the nine ministries had processes to ensure compliance with policies from April 1, 2023 to March 31, 2024. However, it said Affordability and Utilities, Children and Family Services, and Energy and Minerals should improve controls to ensure all expenses are disclosed as required by the public disclosure policy.It examined a sample of school authority annual reports from 2021-2022 to see if the reporting reflects the characteristics of effective performance reporting. While no major problems existed, it said improvement can be made by providing more information on areas critical to authorities’ success; integrated financial and non-financial information; and lessons learned that will affect setting future targets and outcomes. Upon completion of an assessment of implementation in 2024, Alberta Treasury Board and Finance informed the AGA it will not be implementing a previously accepted recommendation on a compliance monitoring process. In response, this recommendation is now assessed as not implemented and will remain part of its total outstanding ones. Alberta Public Safety and Emergency Services has implemented a 2016 recommendation to develop and approve a business plan with measurable desired results for the Victims of Crime and Public Safety Fund.Alberta Seniors, Community, and Social Services press secretary Alysha Wishloff said the recommendations from the AGA's report align with recommendations the government received from a review it did in 2022. "Work on those recommendations was already underway at the time of the OAG review and the department is making good progress," said Wishloff. "For example, improvements made by government in 2023-24 resulted in better pricing for repair work, and faster turnaround times of vacant suites reducing from three months to one month which means more units available for Albertans."The Alberta government will be spending about $121 million over three years to maintain and repair public housing units across the province, supporting about 4,250 units in 2024-2025. As it committed to under its affordable housing strategy, it issued a request for proposals to create a long-term maintenance plan in early October to help guide its capital maintenance and renewal process in the future.The AGA determined in December the Alberta government was engaging in effective processes, controls and reporting on its programs and services for the benefit of all people, but improvements can be made..Alberta auditor general releases report recommending changes to certain government programs .“I am pleased to report to Albertans that we have issued a clean audit opinion on the Province’s Consolidated Financial Statements for the year ended March 31, 2023,” said Wylie. “Albertans can be confident that the financial statements of the province are free of material misstatements and are presented fairly in accordance with public sector accounting standards.”
