Overview

1.1	In this volume of our 2009 Report, we are reporting on four 
projects: our audit of provincial testing of students in the 
Anglophone education sector; our analysis of the Department of 
Environment’s Environmental Trust Fund; our audit of the 
Province’s governance structure related to the New Brunswick 
Innovation Foundation, and our review of the Province’s contract 
with Shannex Inc. for nursing home beds. We have also included in 
this volume our follow-up work on some of the recommendations we 
made in prior years.

1.2	While this report contains four projects, each of those 
projects was narrowly scoped. This is a result of our recent budget 
constraints which make it difficult for us to examine large or 
complex government programs.

1.3	Our objectives in our audit of provincial testing of students in 
the Anglophone education sector were to assess the Department of 
Education’s strategic direction and the process for administering its 
provincial testing of students in the Anglophone sector. 

1.4	In our analysis of the Environmental Trust Fund, we wanted 
to determine if the purpose of the fund is clear, if the fund is 
operating as intended and if its results are measured and reported.

1.5	Our objective in the audit of the Innovation Foundation was 
to assess whether the governance structures and practices established 
by Business New Brunswick in connection with the delivery of 
innovation funding through the New Brunswick Innovation 
Foundation ensure accountability and protection of the public 
interest.

1.6	In our review of the Province’s contract with Shannex Inc. for 
nursing home beds, we wanted to find the answer to eight specific 
questions related to the tendering of the contract and to the contract 
itself.

1.7	Our follow-up work on recommendations we have made in 
the past once again indicates that government is slow to implement 
our recommendations. 

Acknowledgements

1.8	I wish to acknowledge the hard work of the staff in the Office 
in completing this volume of our Report. I believe that each chapter 
in the Report contains information that is useful to the members of 
the Legislative Assembly. 



Michael Ferguson, CA

Auditor General