The following is a list of value-for-money projects reported in a separate chapter of our annual Reports over the last ten years, organized by department and agency. The year of reporting is in brackets following the subject of the projects. The list is organized using the current name of the department or agency, even though in some cases the project was conducted prior to government reorganization. Department of Agriculture, Aquaculture and Fisheries Salmon Aquaculture (2004) This chapter assesses whether Province of New Brunswick programs ensure that New Brunswick salmon cage culture operations are economically, environmentally, and socially sustainable. Department of Economic Development Financial Assistance to Industry (2010) This chapter assesses whether the Department has adequate procedures in place to measure and report on the effectiveness of the financial assistance it provides to industry. New Brunswick Innovation Foundation (2009) This chapter examines whether governance structures and practices established by the Department in connection with the delivery of innovation funding through the New Brunswick Innovation Foundation ensure accountability and protection of the public interest. Department of Education and Early Childhood Development Provincial Testing of Students – Anglophone Sector (2009) This chapter assesses the Department’s strategic direction for its provincial testing of students in the Anglophone sector. It also assesses the Department’s process of administering its provincial testing of students in the Anglophone sector. Facilities Maintenance (2005) This chapter examines whether the Department has adequate systems and practices in place to ensure that school facilities are appropriately maintained. Department of Environment and Local Government Solid Waste Commissions (2012) This chapter examines the governance, accountability and financial management of the twelve provincial solid waste commissions. It also addresses the Province’s involvement in reducing the impacts of solid waste on the environment. Wastewater Commissions (2011) This chapter examines the governance, accountability and financial practices of the three largest wastewater commissions: the Greater Moncton Sewerage Commission, the Greater Shediac Sewerage Commission and the Fredericton Area Pollution Control Commission. The report addresses concerns with respect to board governance, accountability and questionable financial practices of the Greater Moncton Sewerage Commission. Environmental Trust Fund (2009) This chapter examines whether the purpose of the Environmental Trust Fund is clearly established, and whether the Fund is measuring and reporting the achievement of its goals and objectives. It also examines whether the Fund is operating as intended with respect to grants. Environmental Impact Assessment (2008) This chapter examines whether the Department is carrying out its key roles and responsibilities under the NB Environmental Impact Assessment (EIA) Regulation and related Departmental guidelines with due regard for economy, efficiency and effectiveness. It also identifies key risks associated with the provincial EIA process and determines the extent to which those risks are being managed. Beverage Containers Program (2004) This chapter examines whether the Department has established satisfactory procedures to measure and report on whether the Beverage Containers Program is achieving its intended results. It also reports on the progress the Department has made in implementing the recommendations and responding to the findings of our 1994 report on the Beverage Containers Program. Executive Council Office Constituency Office Costs for Members of the Legislative Assembly and Executive Council (2011) This chapter reports observations, findings and recommendations regarding Members’ constituency office costs with respect to the authority and management by both the Office of the Clerk of the Legislative Assembly and departments. It identifies positive features, as well as issues that need improvement to ensure proper stewardship and accountability. Department of Finance Tax Expenditures (2003) This chapter examines and assesses the processes of approving, monitoring, evaluating and reporting provincial tax expenditure programs. Department of Health Medicare - Payments to Doctors (2012) This chapter examines whether the Department of Health is maximizing its recovery of incorrect Medicare payments to doctors, through the practitioner audit function. It also highlights unusual items that warrant further investigation by the Department. EHealth – Procurement and Conflict of Interest (2012) This chapter examines the government procurement policy for purchases of services related to the E-Health initiative. It also examines whether a conflict of interest exists in the use of consultants. Program Evaluation (2007) This chapter examines whether adequate systems and practices have been established to regularly evaluate programs funded by the Department of Health. Health Levy (2006) This chapter explains what the health levy is for, and summarizes the issues we identified related to the health levy process. Prescription Drug Program (2005) This chapter examines whether the Department has adequate procedures in place to manage the performance of the Prescription Drug Program, and whether there is adequate reporting on the Prescription Drug Program’s performance. It also examines whether the Department has adequate procedures in place to ensure that the drug assessment process for formulary listing and the amount paid for drugs and pharmacy services are managed with due regard for cost effectiveness. Accountability of Psychiatric Hospitals and Psychiatric Units (2003) This chapter assesses whether the Department has appropriate accountability processes in place for the operations of the psychiatric hospitals and psychiatric units under the direction of the Regional Health Authorities. Department of Human Resources Absenteeism Management (2003) This chapter examines whether government has systems and practices in place to effectively manage employee absenteeism in the Civil Service. Legislative Assembly Constituency Office Costs for Members of the Legislative Assembly and Executive Council (2011) This chapter reports observations, findings and recommendations regarding Members’ constituency office costs with respect to the authority and management by both the Office of the Clerk of the Legislative Assembly and departments. It identifies positive features, as well as issues that need improvement to ensure proper stewardship and accountability. Department of Justice and Attorney General Superintendent of Credit Unions (2008) This chapter examines whether the Superintendent of Credit Unions is fulfilling his duties and responsibilities to oversee the financial stability and solvency of credit unions and caisses populaires for the protection of New Brunswick depositors. New Brunswick Credit Union Deposit Insurance Corporation (2007) This chapter examines whether the New Brunswick Credit Union Deposit Insurance Corporation has adequate structures, processes and procedures in place to fulfill its obligation to protect the deposits of members of credit unions and caisses populaires in New Brunswick. Pension Benefits Act (2006) This chapter examines the protections offered by the Pension Benefits Act to active and former pension plan members, and the nature of the operations of the Office of the Superintendent of Pensions. Health Levy (2006) This chapter explains what the health levy is for, and summarizes the issues we identified related to the health levy process. Department of Natural Resources Timber Royalties (2008) This chapter describes timber royalties and the processes and requirements surrounding them. It also examines whether the Department is complying with its legislated requirements. Wildlife Trust Fund (2007) This chapter reports the results of an audit of a sample of grants issued by the fund and our testing of the conservation revenue fee. Tracking System for Wood Harvested from Private Woodlots (2006) This chapter examines whether the Department maintains appropriate processes to ensure the tracking system for primary forest products harvested from private woodlots is operating as required by the Transportation of Primary Forest Products Act. It also examines whether the Department uses the information provided by the wood tracking system in assessing and reporting publicly on the sustainability of the private wood supply in New Brunswick. Department of Post-Secondary Education, Training and Labour Immigration with the Provincial Nominee Program (2010) This chapter examines whether the Population Growth Secretariat has identified and documented significant planning measures for New Brunswick’s Provincial Nominee Program. It also examines whether the Secretariat has adequate processes and controls for delivering the Provincial Nominee Program in New Brunswick, and if it supports the program in achieving its objective “to increase the economic benefits of immigration to New Brunswick.” Finally, it examines whether the Secretariat measures performance for the Provincial Nominee Program and if it publicly reports the program’s performance. Adult Literacy Services (2008) This chapter examines the Department’s strategic direction, control procedures, and performance measurement and reporting for its adult literacy support. Private Occupational Training Act (2007) This chapter examines whether the Department, and the New Brunswick Private Occupational Training Corporation, are fulfilling their mandate to provide effective consumer protection to students of private occupational training organizations in New Brunswick. Department of Social Development CMHC Social Housing Agreement (2011) This chapter examines the future of the financial impact to the Province due to the decline of funding under the CMHC Social Housing Agreement; and assesses whether the Department managed and administered the programs in accordance with four key agreement requirements. Review of Nursing Home Contract with Shannex Inc. (2009) This chapter examines various questions surrounding the contract with Shannex Inc. to supply nursing home beds. Special Care Homes and Community Residences (2005) This chapter examines whether the Department has appropriate practices to ensure compliance with the Province’s legislation and standards for special care homes and community residences. Nursing Home Services (2004) This chapter examines whether the Department has appropriate practices to ensure that licensed nursing homes are complying with the Province’s legislation for nursing homes, and that the Province’s legislation and departmental policies for nursing homes are reviewed and amended on a regular basis. Child Day Care Facilities (2003) This chapter examines whether the Department has appropriate policies and practices to ensure compliance with the Province’s legislation and standards for child day care facilities. Department of Transportation and Infrastructure Capital Maintenance of Highways (2012) This chapter examines whether capital road repairs, identified as necessary by the Department, are made on a timely basis. Public-Private Partnership: Eleanor W. Graham Middle School and the Moncton North School (2011) This chapter examines the process for identifying the two school project as potential P3 agreements and evaluates the value for money assessment on which the Department’s decision to recommend the P3 approach for the two school project was based. Review of Nursing Home Contract with Shannex Inc. (2009) This chapter examines various questions surrounding the contract with Shannex Inc. to supply nursing home beds. Management of Insurable Risks to Public Works Buildings (2003) This chapter examines how the Department manages significant insurable risks for the public works buildings it is responsible for. Department of Tourism, Heritage and Culture New Brunswick Art Bank (2010) Our objective for this project was to ensure that all art works acquired for the provincial Art Bank can be accounted for and are being adequately protected, maintained and conserved. Government-wide projects Review of Departmental Annual Reports (2008) Our primary objective for this project was to determine the degree to which departmental annual reports and our government’s reporting on performance could be improved by applying state-of-the-art principles. Our secondary objective was to determine what enhancements might be recommended for the Province’s annual report policy. Program Evaluation in Government Departments (2004) Our objective for this project was to determine the approach to program evaluation employed by provincial departments. Crown agency projects Crown Agency Governance (2003) This chapter summarizes the results of our governance reviews over the past five years, reviews practices in other jurisdictions, and makes major overall recommendations on steps the Province can take to improve Crown agency governance. New Brunswick Investment Management Corporation Investment Performance and Cost Analysis (2008) This chapter looks at some indicators of the New Brunswick Investment Management Corporation’s investment performance, and provides an analysis of the costs of the organization. New Brunswick Investment Management Corporation Governance (2006) This chapter examines whether current governance structures and processes established for the New Brunswick Investment Management Corporation set a framework for effective governance. New Brunswick Liquor Corporation Agency stores (2010) This chapter examines whether the New Brunswick Liquor Corporation has appropriate control procedures for its agency store program. NB Power Governance (2005) This chapter examines whether the current governance structures and processes established for NB Power set a framework for effective governance. Regional Development Corporation Provincially Funded Programs and Projects (2004) This chapter examines whether the Regional Development Corporation has satisfactory procedures in place to measure and report on the effectiveness of the provincially funded programs and projects it administers. Service New Brunswick Property Assessment for Taxation Purposes (2005) This chapter examines whether Service New Brunswick complies with the Assessment Act by assessing real property at “real and true value”. Summary of Significant Projects Conducted in Departments and Crown Agencies over the Past Ten Years Appendix A Summary of Significant Projects Conducted in Departments and Appendix A Crown Agencies over the Past Ten Years 278 Report of the Auditor General – 2012 Report of the Auditor General – 2012 277