It requires signifi cant effort for the Offi ce of the Auditor General to complete its audits and reviews of fi nancial statements, Measuring Up and performance measures. In total, this work (which excludes our system audit work) took over 153,000 hours, at a full cost of $18.2 million, including $4 million (28,000 hours) paid to contracted services. This work resulted in the audit and review reports indicated in the tables that follow. It also resulted in various recommendations to management to improve systems and processes.
We issued an unqualifi ed independent auditor’s report on the fi nancial statements for the year ended March 31, 2011 (unless otherwise stated) for the following entities:
Consolidated Financial Statements of the Government of Alberta
Aboriginal Relations
• Ministry of Aboriginal Relations
Advanced Education and Technology
• Ministry of Advanced Education and Technology
• Department of Advanced Education and Technology
• Access to the Future Fund
• Alberta Enterprise Corporation
• Alberta Foundation for Health Research
• Alberta Innovates—Bio Solutions
• Alberta Innovates—Energy and Environment Solutions
• Alberta Innovates—Health Solutions
• Alberta Innovates—Technology Futures
• Athabasca University
• University of Alberta
• University of Calgary
• University of Lethbridge
Financial Statement, Performance Measures and Control Systems Auditing Financial Statements and Performance Measures
We issued an unqualifi ed independent auditor’s report on the fi nancial statements for the year ended March 31, 2011 (unless otherwise stated) for the following entities:
For the year ended June 30, 2010
• Alberta College of Art and Design
• Bow Valley College
• Grande Prairie Regional College
• Grant MacEwan University
• Grant MacEwan University Foundation
• Keyano College
• Lakeland College
• Lethbridge College
• Medicine Hat College
• Mount Royal University
• NorQuest College
• Northern Alberta Institute of Technology
• Northern Alberta Institute of Technology Foundation
• Northern Lakes College*
• Olds College
• Portage College
• Red Deer College
• Southern Alberta Institute of Technology
Agriculture and Rural Development
• Ministry of Agriculture and Rural Development
• Department of Agriculture and Rural Development
• Agriculture Financial Services Corporation
• Alberta Livestock and Meat Agency Ltd.
Children and Youth Services
• Ministry of Children and Youth Services
• Department of Children and Youth Services
• Calgary and Area Child and Family Services Authority
• Central Alberta Child and Family Services Authority
• East Central Alberta Child and Family Services Authority
• Edmonton and Area Child and Family Services Authority
• Métis Settlements Child and Family Services Authority
• North Central Child and Family Services Authority
• Northeast Alberta Child and Family Services Authority
• Northwest Alberta Child and Family Services Authority
• Southeast Alberta Child and Family Services Authority
• Southwest Alberta Child and Family Services Authority
Culture and Community Spirit
• Ministry of Culture and Community Spirit
• Department of Culture and Community Spirit
• Alberta Foundation for the Arts
• Historic Resources Fund
• Human Rights Education and Multiculturalism Fund
• The Alberta Historical Resources Foundation
• The Government House Foundation
• The Wild Rose Foundation
Education
• Ministry of Education
• Department of Education
• Alberta School Foundation Fund
For the year ended August 31, 2010
• Alberta Teachers’ Retirement Fund Board • Northland School Division No. 61
Employment and Immigration
• Ministry of Employment and Immigration
For the year ended December 31, 2010
• Workers’ Compensation Board–Alberta
Financial Statement, Performance Measures and Control Systems Auditing
Financial Statements and Performance Measures
* As at October 2011, this audit has not been completed—see page 63.
We issued an unqualifi ed independent auditor’s report on the fi nancial statements for the year ended March 31, 2011 (unless otherwise stated) for the following entities:
Energy
• Ministry of Energy
• Department of Energy
• Alberta Utilities Commission
• Energy Resources Conservation Board
• Post-Closure Stewardship Fund
For the year ended December 31, 2010
• Alberta Petroleum Marketing Commission
Environment
• Ministry of Environment
• Department of Environment
• Climate Change and Emissions Management Fund
Executive Council
• Ministry of Executive Council
Finance and Enterprise
• Ministry of Finance and Enterprise
• Department of Finance and Enterprise
• Alberta Cancer Prevention Legacy Fund
• Alberta Heritage Foundation for Medical Research Endowment Fund
• Alberta Heritage Savings Trust Fund
• Alberta Heritage Scholarship Fund
• Alberta Heritage Science and Engineering Research Endowment Fund
• Alberta Investment Management Corporation
• Alberta Risk Management Fund
• Alberta Securities Commission
• ATB Financial
• ATB Insurance Advisors Inc.
• ATB Investment Management Inc.
• ATB Securities Inc.
• Consolidated Cash Investment Trust Fund
• N.A. Properties (1994) Ltd.
• Provincial Judges and Masters in Chambers (Registered) Pension Plan
• Provincial Judges and Masters in Chambers Reserve Fund
• Supplementary Retirement Plan Reserve Fund
For the year ended September 30, 2010
• Gainers Inc.
For the year ended December 31, 2010
• Alberta Capital Finance Authority
• Alberta Local Authorities Pension Plan Corporation
• Alberta Pensions Services Corporation
• Credit Union Deposit Guarantee Corporation
• Local Authorities Pension Plan
• Management Employees Pension Plan
• Public Service Management (Closed Membership) Pension Plan
• Public Service Pension Plan
• Special Forces Pension Plan
• Supplementary Retirement Plan for Public Service Managers
Health and Wellness
• Ministry of Health and Wellness
• Department of Health and Wellness
• Alberta Health Services
• Calgary Laboratory Services Ltd.
• Capital Care Group Inc.
• Carewest
• Health Quality Council of Alberta
Financial Statement, Performance Measures and Control Systems Auditing Financial Statements and Performance Measures
We issued an unqualifi ed independent auditor’s report on the fi nancial statements for the year ended March 31, 2011 (unless otherwise stated) for the following entities:
Housing and Urban Affairs
• Ministry of Housing and Urban Affairs
• Department of Housing and Urban Affairs
• Alberta Social Housing Corporation
Infrastructure
• Ministry of Infrastructure
International and Intergovernmental Relations
• Ministry of International and Intergovernmental Relations
Justice2
• Ministry of Justice • Offi ce of the Public Trustee, Estates and Trusts
Legislative Assembly
• Legislative Assembly Offi ce
• Offi ce of the Chief Electoral Offi cer
• Offi ce of the Ethics Commissioner
• Offi ce of the Information and Privacy Commissioner
• Offi ce of the Ombudsman
• A private sector fi rm of chartered accountants appointed by the Standing Committee on Legislative Offi ces audited our fi nancial statements.
Municipal Affairs
• Ministry of Municipal Affairs • Department of Municipal Affairs
For the year ended December 31, 2010
• Improvement Districts 4, 9, 12, 13 and 24
• Kananaskis Improvement District
• Special Areas Trust Account
Seniors and Community Supports
• Ministry of Seniors and Community Supports
• Department of Seniors and Community Supports
• Persons with Developmental Disabilities Calgary Region Community Board
• Persons with Developmental Disabilities Central Region Community Board
• Persons with Developmental Disabilities Edmonton Region Community Board
• Persons with Developmental Disabilities Northwest Region Community Board
• Persons with Developmental Disabilities Northeast Region Community Board
• Persons with Developmental Disabilities South Region Community Board
Service Alberta
• Ministry of Service Alberta
2 Our auditor’s opinion on the fi nancial statements of the Offi ce of the Public Trustee, Estates and Trusts for the year ended March 31, 2011 is unqualifi ed. Our opinion includes an additional paragraph highlighting that the fi nancial statements were prepared under a framework using the described basis of accounting further explained in a note to the fi nancial statements. We concluded that the fi nancial statements were prepared in accordance with the described basis to comply with the provisions of the Public Trustee Act and may not be suitable for another purpose.
Financial Statement, Performance Measures and Control Systems Auditing
Financial Statements and Performance Measures
We issued an unqualifi ed independent auditor’s report on the fi nancial statements for the year ended March 31, 2011 (unless otherwise stated) for the following entities:
Solicitor General and Public Security
• Ministry of Solicitor General and Public Security
• Department of Solicitor General and Public Security
• Alberta Gaming and Liquor Commission
• Alberta Gaming Research Institute
• Alberta Lottery Fund
• Victims of Crime Fund
Sustainable Resource Development
• Ministry of Sustainable Resource Development
• Department of Sustainable Resource Development
• Natural Resources Conservation Board
• Environment Protection and Enhancement Fund
• Land Stewardship Fund
Tourism, Parks and Recreation
• Ministry of Tourism, Parks and Recreation
• Department of Tourism, Parks and Recreation
• Alberta Sport, Recreation, Parks and Wildlife Foundation
• Travel Alberta
Transportation
• Ministry of Transportation
Treasury Board
• Ministry of Treasury Board
• Long-Term Disability Income Continuance Plan—
Management, Opted Out and Excluded
• Long-Term Disability Income Continuance Plan—
Bargaining Unit
For the year ended December 31, 2010
• Government Employees’ Group Extended Medical Benefi ts and Prescription Drug Plan Trust
• Government of Alberta Dental Plan Trust
Measuring Up (audit report on performance measures)
The following ministries and organizations engaged us to review selected performance measures in their 2010 –2011 annual reports. We issued unqualifi ed review engagement reports on the measures reviewed:
Aboriginal Relations
Advanced Education and Technology Agriculture and Rural Development Children and Youth Services Culture and Community Spirit Education
Employment and Immigration Workers’ Compensation Board Energy
Environment Executive Council
Finance and Enterprise
Alberta Pensions Services Corporation Health and Wellness
Infrastructure Justice
Municipal Affairs
Seniors and Community Supports Service Alberta
Solicitor General and Public Security Sustainable Resource Development Tourism, Parks and Recreation Treasury Board
Financial Statement, Performance Measures and Control Systems Auditing Financial Statements and Performance Measures