1 FIRST REPORT OF THE STANDING COMMITTEE ON PUBLIC ACCOUNTS Second Session Fifty-ninth Legislative Assembly of the Province of New Brunswick March 26, 2019 MEMBERS OF THE COMMITTEE Mr. Melanson, Chair Mr. Fairgrieve, Vice Chair Mr. Northrup Mr. Savoie Mr. Crossman Ms. Harris Mr. LeBlanc Ms. Rogers Ms. Mitton Mr. Austin

2 March 26, 2019 To The Honourable The Legislative Assembly of The Province of New Brunswick Mr. Speaker: Your Standing Committee on Public Accounts begs leave to submit this, their first report. The report outlines the Committee’s activities since it last reported during the Fourth Session of the 58th Legislative Assembly. And your Committee begs leave to make a further report. Mr. Roger Melanson, MLA Chair

3 Election of Chair and Vice-Chair Pursuant to Standing Rule 99, the Clerk convened a meeti ng of the Committee on December 11, 2018, and presided over the election of a Chair and Vice Chair. On motion of Mr. LeBlanc, Mr. Melanson was elected Chair of the Committee. On motion of Mr. Crossman, Mr. Fairgrieve was elected Vice-Chair of the Committee.

Committee Activities The Standing Committee on Public Accounts held a joint session with the Standing Committee on Crown Corporations to receive and review the following: January 16, 2019 Office of the Auditor General of New Brunswick Under review: Report of the Auditor General of New Brunswick 2018, Volume II - Performance Audit and Volume III - Financial Audit. Volume II presented performance audit reports on improving student performance and managing injured workers’ claims.

It also presented a follow-up on performance audit recommendations from prior years and a detailed status report of performance audit recommendations since 2014. Volume III focused on New Brunswick’s year -end financial results and matters arising from the annual financial a udit of the provincial government and Crown agencies including understanding key financial audit issues and observations on the state of New Brunswick’s financial condition. The Committee held meetings in the Legislative Council Chamber on February 7, 8, 19, 20, 21 and 22.

The following departments appeared and answered questions concerning the years under review and Auditor General recommendations: February 7, 2019 Treasury Board Years under review: 2016-2017, 2017-2018 Department of Finance Years under review: 2016-2017, 2017-2018 February 8, 2019 Department of Tourism, Heritage and Culture Years under review: 2016-2017, 2017-2018

4 February 19, 2019 Aboriginal Affairs Secretariat Years under review: 2016-2017, 2017-2018 Department of Education and Early Childhood Development Years under review: 2016-2017, 2017-2018 February 20, 2019 Department of Social Development Years under review: 2016-2017, 2017-2018 February 21, 2019 Department of Justice and Public Safety Years under review: 2016-2017, 2017-2018 Department of Health Years under review: 2016-2017, 2017-2018 February 22, 2019 Department of Post-Secondary Education, Training and Labour Years under review: 2016-2017, 2017-2018 The Standing Committee on Public Accounts last reported during the 58th Legislative Assembly.

The following activities took place prior to the appointment of your current committee. The Standing Committee on Public Accounts held joint sessions with the Standing Committee on Crown Corporations to receive and review the following: November 23, 2017 Office of the Auditor General of New Brunswick Under review: Report of the Auditor General of New Brunswick 2017 Volume III – Special Examination, Volume IV – Financial Audit, and Volume V – Performance Audit. Volume III presented the special examination on Residential Property Tax Assessments in Service New Brunswick.

Volume IV focused on matters arising from the annual financial audit of the provincial government and Crown agencies including observations on t he financial condition of the Province. Volume V presented the performance report on school district purchase cards, as well as a follow-up on recommendations from prior years’ performance audit chapters.

5 June 12, 2018 Office of the Auditor General of New Brunswick Under review: Report of the Auditor General of New Brunswick 2018 Volume I. Volume I presented performance audit reports on WorkSafeNB governance and addiction and mental health services in provincial adult correctional institutions. The volume also presented the Auditor General’s concerns on the provinces continuing fiscal decline and the Auditor General’s eroding independence due to a lack of resources.