These electronic documents are representative of the final printed publications. The Auditor General assumes no responsibility for any discrepancies between the electronic copy and the printed publication.
Auditor General of New Brunswick
Report of the Auditor General

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2022 Auditor General’s Report – Volume III
Volume III (Financial Audit) – This volume focuses on New Brunswick’s year-end financial results and matters arising from the annual financial audit of the provincial government and Crown agencies including understanding key financial audit issues and observations on the state of New Brunswick’s financial condition. (November 2022)
Chapter 1 – Financial Audit - Key Messages from the Auditor General PDF (451 KB)
Chapter 2 – Annual Surplus, Net Debt and Funded Debt PDF (880 KB)
Chapter 3 – State of New Brunswick’s Financial Condition PDF (511 KB)
Chapter 4 – Results of our Audit of the Province of New Brunswick’s Financial Statements PDF (415 KB)
Chapter 5 – Results of Crown Agency Financial Statement Audits PDF (356 KB)
Appendix A – Summary of Concerns Raised by the Auditor General Regarding NB Power PDF (127 KB)
Appendix B – Loss Through Fraud, Default, or Mistake PDF (125 KB)
Volume III – Chapter 1 – Financial Audit - Key Messages from the Auditor General
2022 Auditor General’s Report – Volume II
Volume II (Performance Audit) – This volume presents the results of our performance audits on Contaminated Sites in the Department of Environment and Local Government and the Environmental Trust Fund in the Department of Environment and Local Government. This volume also presents the Follow up on Prior Year Recommendations. (November 2022)
Chapter 1 – Performance Audit- Key Messages from the Auditor General PDF (373 KB)
Chapter 2 – Contaminated Sites- Department of Environment and Local Government
PDF (6174 KB)
Chapter 3 – Environmental Trust Fund- Department of Environment and Local Government PDF (1341 KB)
Chapter 4 – Follow-up on Recommendations from Prior Years’ Performance Audit
Chapters PDF (883 KB)
Volume II – Chapter 2 – Contaminated Sites- Department of Environment and Local Government
Volume II – Chapter 3 – Environmental Trust Fund- Department of Environment and Local Government
Volume II – Chapter 4 – Follow-up on Recommendations from Prior Years’ Performance Audit
Chapters
- New Release - Auditor general finds province does not ensure timely remediation of contaminated sites, increasing risk to the public and the environment
- New Release - Almost $41 million surplus in Environmental Trust Fund while eligible projects are denied or awarded reduced funding: auditor general
- News Release - Auditor general followup on prior years’ recommendations shows only 60 per cent implementation rate
2022 Auditor General’s Report - Volume I
Volume I (Performance Audit) - This volume presents the results of our performance audit on Liquor Industry Development in New Brunswick and the Oversight of the Health and Dental Plan for Department of Finance and Treasury Board. (June 2022)
Chapter 1 – Performance Audit- Key Messages from the Auditor General PDF (298 KB)
Chapter 2 – Liquor Industry Development in New Brunswick- New Brunswick Liquor Corporation PDF (1639 KB)
Chapter 3 – Oversight of the Employee Health and Dental Benefit Plan- Department of Finance and Treasury Board PDF (1074 KB)
Volume I – Chapter 2 – Liquor Industry Development in New Brunswick- New Brunswick
Liquor Corporation
Volume I – Chapter 3 – Oversight of the Employee Health and Dental Benefit Plan-
Department of Finance and Treasury Board
Auditor General Report – Joint Follow-up of the 2016 Recommendations to the Atlantic Lottery Corporation (April 2022)
This report presents the results of our joint follow-up of recommendations made to the Atlantic Lottery Corporation in 2016.
Chapter 1 – Atlantic Provinces’ Joint Follow-up of the 2016 Recommendations to the
Atlantic Lottery Corporation PDF (266 KB)
Appendix I – Implementation Status of Recommendations to Shareholder Governments
PDF (176 KB)
Appendix II – Shareholder Government Responses to Recommendations Assessed as
Not Complete PDF (242 KB)
Appendix III – Limited Assurance Attestation Engagement Description and Conclusion
PDF (176 KB)