Auditor General of New Brunswick
Report Cover

Volume I – This volume presents performance audit reports completed during 2021 on: Funding for Rural Internet in the Regional Development Corporation and Opportunities New Brunswick; and on Covid-19 Funding relating to the New Brunswick Workers’ Emergency Income Benefit in the Department of Post-Secondary Education, Training and Labour. The volume also presents the results of our audit work on the Executive Council Office’s role in Government’s oversight of Crown agencies. (October 2021)

Volume II – This volume focuses on the Residential Energy Efficiency Program in NB Power and the Department of Natural Resources and Energy Development, Crown Agency Salary and Benefits Practices and Follow up on Prior year Recommendations  (February 2022)

Volume III – 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. We also discuss issues and provide information on: Federal funding relating to the Covid-19 global pandemic and the implementation of the new Oracle Fusion system. (February 2022)

  1. Report
  2. Chapters
  3. One-page Chapter Summaries
  4. Media

Auditor General Report – Volume III (February 2022)

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. We also discuss issues and provide information on: Federal funding relating to the Covid-19 global pandemic and the implementation of the new Oracle Fusion system. (February 2022) 

Chapter 1 - Financial Audit - Key Messages from the Auditor General PDF (645 KB)

Chapter 2 - Annual Surplus, Net Debt and Funded Debt PDF (576 KB)

Chapter 3 - State of New Brunswick’s Financial Condition PDF (553 KB)

Chapter 4Results of our Audit of the Province of New Brunswick’s Financial Statements                             PDF (874 KB)

Chapter 5 - Results of Crown Agency Financial Statement Audits PDF (370 KB)

Appendix Loss Through Fraud, Default, or Mistake PDF (122 KB)

  1. Report
  2. Chapters
  3. One-page Chapter Summaries
  4. Media

Auditor General Report – Volume II  (February 2022)

Volume II (Performance Audit) - This volume presents performance audit reports completed during 2021 on the Residential Energy Efficiency Program in NB Power and the Department of Natural Resources and Energy Development, Crown Agency Salary and Benefits Practices and Follow up on Prior years’ performance audits. (February 2022)

  1. Report
  2. Chapters
  3. One-page Chapter Summaries
  4. Media

Auditor General Report – Volume I (October 2021)

Volume I (Performance Audit) - This volume presents performance audit reports completed during 2021 on: Funding for Rural Internet in the Regional Development Corporation and Opportunities New Brunswick; and on Covid-19 Funding relating to the New Brunswick Workers’ Emergency Income Benefit in the Department of Post-Secondary Education, Training and Labour. The volume also presents the results of our audit work on the Executive Council Office’s role in Government’s oversight of Crown agencies.