Take corrective action
6. We recommend the Ministry of Education take corrective action where necessary to improve school division
compliance with the Ministry’s requirements for instruction time.
We earlier recommended that the Ministry of Education require school divisions to report publicly their performance in meeting the Ministry’s instruction time requirements. This would encourage school divisions to take remedial steps where necessary.
Status of other outstanding recommendations of the Standing Committee on Public Accounts
The following table provides an update on recommendations previously made by PAC that are not yet implemented and are not discussed earlier in this chapter.13
Table 2 PAC REPORT
YEAR14 OUTSTANDING RECOMMENDATION STATUS
Ministry of Education
1999 CR60.The Department should require school divisions to prepare their financial statements following the standards recommended by the [The Canadian Institute of Chartered Accountants] CICA.
Not implemented(as at March 31, 2009).
The Ministry targeted August 31, 2009 for all school divisions to be in compliance with GAAP. This target will not be met.
2009 PAC concurs:
16-2 that the Ministry of Education follow its established procedures for user access to its systems and data.
Not implemented(as at March 31, 2009).
During the audit, we reviewed access for all employees on the MIDAS HR system. One employee continues to have incompatible roles within the system.
For the Student Data System, we found four employees where the Ministry had not removed access on a timely basis.
2009 PAC concurs:
5-2 that the Ministry of Education receive and review proper support for the
payments made to the Teachers’
Superannuation Commission.
Partially implemented(as at March 31, 2009).
The Ministry received some additional support for the payments made to the Teachers’ Superannuation Commission;
however, more is still required.
2009 PAC concurs:
5-4 that the Ministry of Education monitor the effectiveness of the Information Technology Office’s security controls to protect the Ministry’s computer systems and data.
Not implemented(as at March 31, 2009).
Management told us that the Ministry is working with ITO to develop a security report that will meet all clients’ needs.
13For the definitions of the key terms used in the table, see Chapter 20 – Standing Committee on Public Accounts.
14PAC Report Year refers to the year that PAC first made the recommendation in its report to the Legislative Assembly.
PAC REPORT
YEAR14 OUTSTANDING RECOMMENDATION STATUS
2007 PAC concurs:
3-1 that the Department of Learning's human resource plan should:
- Quantify its human resource needs;
- Provide details on human resource gap between actual and required resources;
- Provide details on plans to implement the major strategies.
Not implemented(as at March 31, 2009).
The Ministry’s 2009-2010 Human Resource Plan still needs improvement.
2007 PAC concurs:
3-2 that the Department of Learning should sign a service level agreement with the Information Technology Office.
Not implemented(as at March 31, 2009).
No progress in the year.
Ministry of Education (Teachers’ Superannuation Commission)
2009 PAC concurs:
3-3 that the Teachers’ Superannuation Commission comply with its governance manual.
Partially implemented(as at June 30, 2008).
We have not yet completed the audit for June 30, 2009.
2009 PAC concurs:
3-4 that the Teachers’ Superannuation Commission identify its human resource needs and develop strategies to address any identified competency gaps.
Partially implemented(as at June 30, 2008).
We have not yet completed the audit for June 30, 2009.
2009 PAC concurs:
3-5 that the Teachers’ Superannuation Commission:
- maintain proper financial records - establish and communicate to staff policies and procedures to control public money relating to its benefit plans - obtain approval for bank overdrafts as required byThe Financial Administration Act, 1993
Partially implemented(as at June 30, 2008).
We have not yet completed the audit for June 30, 2009.
2009 PAC concurs:
3-6 that the Teachers’ Superannuation Commission establish complete and written guidance for preparing its interim and year-end financial reports.
Partially implemented(as at June 30, 2008).
We have not yet completed the audit for June 30, 2009.
PAC REPORT
YEAR14 OUTSTANDING RECOMMENDATION STATUS
2009 PAC concurs:
3-7 that the Teachers’ Superannuation Commission’s annual report include a report on the activities and the financial statements for each benefit plan the Commission administers.
Partially implemented(as at June 30, 2008).
We have not yet completed the audit for June 30, 2009.
Main points ... 70 Introduction ... 71 Financial overview ... 71 Audit conclusions and findings ... 72 Verifying compliance of LSVCC’s investments... 72
Main points
The Minister of Enterprise is responsible for three programs: Small Business Loans Association program, Ethanol Fuel (grant) program, and the Labour-sponsored Venture Capital Corporations program. In this chapter, we refer to them as the Enterprise and Innovation programs.
Since November 1, 2008, the Ministry of Finance and Enterprise
Saskatchewan jointly administer the Enterprise and Innovation programs.
The Labour-sponsored Venture Capital Corporations program is designed to encourage individuals to invest in businesses that often have difficulty raising capital by other means. It does this by providing eligible individuals with provincial income tax credits. These tax credits reduce the amount of provincial income taxes that these individuals would otherwise need to pay. In 2008-09, Enterprise Saskatchewan issued provincial income tax credits totalling $11.6 million under this program.
Enterprise Saskatchewan provides the day-to-day administration of this program. It did not have adequate processes to make certain it issues provincial tax credits under this program only to eligible individuals.
Introduction
The Minister of Enterprise is responsible for the Small Business Loans Association program, Ethanol Fuel (grant) program, and Labour-sponsored Venture Capital Corporations program (Enterprise and Innovation programs). Prior to November 1, 2008, the former Ministry of Enterprise and Innovation was responsible for the delivery of these programs. The Government disestablished this Ministry effective October 31, 2008.
Since November 1, 2008, the Minister of Enterprise has entered into an Administrative Services Agreement with Enterprise Saskatchewan and the Ministry of Finance. Under this agreement, they become jointly responsible for the delivery of these programs on behalf of the Minister.
For each of these programs, Enterprise Saskatchewan provides the Minister with ongoing administration. Ongoing administration included the following:
for the Small Business Loans Association program – processing new loans, collecting loan repayments, and monitoring existing loans
for the Ethanol Fuel (grant) program – processing new grants.
for the Labour-sponsored Venture Capital Corporations (LSVCC) program – processing new and recovering certain tax credit certificates and monitoring investments of LSVCC
For each of these programs, the Ministry of Finance authorized and disbursed the related payments from the General Revenue Fund (GRF) and recorded the receipt of cash, if any, into the GRF.
Financial overview
For the year ended March 31, 2009, Small Business Loans of
$11.6 million were outstanding with $36 thousand disbursed
(estimate-$5.5 million) and $56 thousand repaid and/or written off in 2008-09. Also, Enterprise Saskatchewan issued $11.6 million of provincial income tax credits in 2008-09 under the LSVCC program. The following is a list of
spending of the Enterprise and Innovation programs by program for the year ending March 31, 2009:
Original Estimates1 Actual (in thousands of dollars at March 31)
Small Business Loan Associations $ 1,133 $ 397
Ethanol Fuel Tax Rebate (grants) 21,000 19,281
$ 22,133 $ 19,678
Audit conclusions and findings
In our opinion, for the year ended March 31, 2009:
Enterprise Saskatchewan and the Ministry of Finance had adequate rules and procedures to safeguard public resources related to the Enterprise and Innovation programs except for the matter reported in this chapter
Enterprise Saskatchewan and the Ministry of Finance complied with the authorities governing the Enterprise and Innovation programs’ activities relating to financial reporting, safeguarding public resources, revenue raising, spending, borrowing and investing except for the matter reported in this chapter