Collecting Amounts Owed To Government Departments
|
|
- Sybil Chandler
- 3 years ago
- Views:
Transcription
1 Introduction In previous reports to the House of Assembly, my Office has indicated that Government needs to significantly improve on its collections of amounts owed to it. Government s financial information indicates that it does not do a good job in collecting amounts owed to it. As a result, a significant portion of these amounts have been written off or are considered doubtful of collection. Figure 1 provides information on amounts owed to Government departments for each of the eleven years to 31 March 2002 along with the amount that Government considers to be uncollectible and amounts written off. These amounts owed include accounts and taxes receivable, as well as loans, advances and mortgages receivable. Figure 1 Consolidated Revenue Fund Accounts, Taxes, Loans, Advances and Mortgages Receivable Years Ended 31 March ($ Millions) Total Total Receivables Less: Amounts Considered tobe Uncollectible Net Receivables Accounts Written Off Source: Consolidated Revenue Fund Financial Statements As Figure 1 indicates, at 31 March 2002 Government was owed $488 million of which $260 million is considered to be uncollectible. In addition, since 1992, Government has written off a total of $235 million. Scope and Objective Each year, we review Government s accounts receivable balance, and identify how much of its receivables has been written off, and how much of its receivables are considered as doubtful of collection. Auditor General of Newfoundland and Labrador 57
2 Conclusion Our review disclosed that Government has written off $235 million owed to it during the past 11 years. In addition, Government was owed $488 million as of 31 March 2002 of which $260 million was considered doubtful of collection. In my opinion, Government does not do a good job of collecting amounts owed to it. Findings and Recommendation Figure 2 provides details on the $488 million owed to Government as at 31 March Figure 2 Consolidated Revenue Fund Amounts owed to Government 31 March 2002 ($ Millions) Type of Receivable Balance Amount outstanding in excess of one year Amount considered doubtful of collection Crown Agencies (Note 1) Taxes receivable Miscellaneous receivables Social Assistance overpayments Court fines Commercial loans Other Total Note 1: Of the $217 million relating to Crown Agencies, $120 million relates to Enterprise Newfoundland and Labrador Corporation, the Fisheries Loan Board of Newfoundland and Labrador and the Farm Development Loan Board. 58 Auditor General of Newfoundland and Labrador
3 Figure 3 During the last 11 years Government has written off $235 million in accounts receivable owed to it. Details of these amounts written off are presented in Figure 3. Consolidated Revenue Fund Accounts and Loans Receivable Written Off 1992 to 2002 ($ Millions) Entity Amount Baie Verte Mines Inc Newfoundland Industrial Development Corporation 29.2 Newco Corporations 17.2 Newfoundland Enviroponics Limited 15.2 Integrated Poultry Group of Companies 12.2 Enterprise Newfoundland and Labrador 10.9 Friede Goldman 10.0 Newfoundland Dockyard 8.1 Ocean Harvesters Limited 6.6 SCB Fisheries 6.5 Cape Pine Fisheries Ltd. 6.5 Miscellaneous amounts which are less than $300,000 individually 5.9 Social Assistance Overpayments 4.8 Fisheries Loan Board of Newfoundland 4.4 Court fines 3.9 St. Lawrence Fluorspar Limited 3.9 Fisheries Loans 3.8 NotreDameBayFisheries 3.8 Auditor General of Newfoundland and Labrador 59
4 Figure 3 (cont.) Entity Amount Universal Group of Companies 3.5 Department of Health 3.3 Harbour Grace Fishing Company Limited 2.4 Oceana Seafood Processors Limited 2.2 St. Clares Mercy Hospital 2.0 Other government departments - accounts written off 1.8 Superior Seafoods Limited 1.6 St. John s Metropolitan Area Board 1.5 Governor s Park Limited 1.4 Great Northern Seafoods Limited 1.4 Petty Harbour Fishermen s Producer s Co-operative Society Limited 1.3 Blue Ocean Products Limited 1.3 Gander Masonic Memorial Complex 1.2 Salvation Army Grace General Hospital 1.0 Reid s Products Limited 0.9 Petty Harbour Fisheries Ltd. 0.9 Belle Isle Seafoods Ltd. 0.8 S. T. Jones and Son Limited 0.8 White s Fisheries Limited 0.8 Department of Natural Resources 0.7 Northeast Coast Sealers Co-op Society Limited 0.6 Island Tile and Slate 0.5 Nordco Limited 0.5 Department of Fisheries Auditor General of Newfoundland and Labrador
5 Figure 3 (cont.) Entity Amount Reg Petten 0.5 Sop s Arm Fisheries (1988) Limited 0.3 Ocean Kist Products (1970) Ltd. 0.3 Department of Works, Services and Transportation 0.3 Trouty Seafoods Limited 0.3 Total In addition to the amounts written off totalling $235 million, during the years 1992 to 2002 the Province forgave taxes in the amount of $14 million and granted $23 million in tax remissions. The presence of appropriate collection procedures is important, not only for purposes of reducing receivable balances, but also for use in developing historical collection information which can be used as a basis for establishing an appropriate allowance for doubtful accounts. The submission of complete and accurate information by departments is essential to the preparation of the Financial Statements of the Province. The lack of adequate collection efforts at departments is a contributing factor in Government s poor performance in collecting amounts owing to it. I am pleased to note that Treasury Board has taken action on this matter and reviewed the collection procedures in a number of departments and issued direction to ensure that policies and procedures for the collection of accounts receivable are properly documented. In a letter to all deputy ministers dated 19 August 2002 the Secretary of Treasury Board stated: At the direction of Treasury Board, the Office of the Comptroller General recently reviewed the collection procedures in a number of departments. Based on this sample review it was reported to the Board, that for many departments, documented collection procedures for their particular programs did not exist or were obsolete. As per TBM , the Board directed departments ensure appropriate department specific policies and procedures for the collection of accounts are properly documented for the various programs they administer. Auditor General of Newfoundland and Labrador 61
6 As part of the audit of the Financial Statements of the Province for the year ended 31 March 2002, we reviewed the submissions made by the various departments to the Government Accounting Division of Treasury Board Secretariat for inclusion in the statements. Our review indicated that many of the accounts receivable balances included in submissions had been outstanding for lengthy periods of time, in many cases in excess of one year. We noted that collection efforts in many of these cases were inadequate and that related allowances for doubtful accounts were either not provided, considered as insufficient, or could not be adequately supported. Recommendation Government should be more diligent in collecting amounts owed to it. Treasury Board Secretariat s Response I agree there should be improved diligence by departments in collecting their accounts and loans receivable. The departments are responsible for the timely collection and management of their accounts. As you have indicated, collection procedures were reviewed in a number of departments and they have been directed to ensure their colleciton policies and procedures are documented. The Treasury Board Secretariat continues to be active in encouraging improvements in collections and related activities of the departments through analysis and feedback with respect to write-off requests, routine interaction with departments and provision of advice when requested. In accordance with recent amdendments to The Financial Administration Act, updated/revised Guidelines for writing off accounts have been issued to departments which should facilitate more efficient write off of appropriate accounts. The government-wide Oracle accounts receivable module has been implemented in all departments. In addition, the Department of Finance in consultation with the Comptroller General s Office has commenced developing plans for a Central Provincial Collector function, as directed by the Treasury Board. This Central Collector would provide assistance, training, etc. to departments in their collection efforts. 62 Auditor General of Newfoundland and Labrador
Selected Financial Information and Other Matters. 5.4 Accounts Receivable
5.4 Accounts Receivable Figure 19 Consolidated Revenue Fund Accounts, Taxes, Loans, Advances and Mortgages Receivable Year Ended 31 March ($ Millions) Government s financial information indicates that
More informationComments on Selected Financial Information and Other Matters
5.5 Accounts Receivable Government s financial information indicates that it does not do a good job in collecting amounts owed to it. Government has historically focused on expenditures and not revenues.
More information1993 1994 1995 1996 1997 1998 1999 Total $551,764 $537,153 279,924 279,065
Introduction As I have indicated in previous reports to the House of Assembly, Government s systems for recording, reporting and controlling accounts receivable do not always provide timely and accurate
More informationSubC Imaging. Business Investment Corporation
SubC Imaging Business Investment Corporation p. 2 annual report 2013-14 p. 3 message from the chair As Chair of the Board of Directors of the Business Investment Corporation (BIC), I am pleased to present
More informationProvince of Newfoundland and Labrador. Public Accounts. Volume II. Consolidated Revenue Fund Financial Statements. For The Year Ended 31 March 2004
Province of Newfoundland and Labrador Public Accounts Volume II Consolidated Revenue Fund Financial Statements For The Year Ended 31 March 2004 PRINTED UNDER AUTHORITY OF THE HOUSE OF ASSEMBLY This Page
More information11.3 Bad Debts and Write Offs
Policy Statement Departments are responsible for analysing their outstanding accounts receivable and recording bad debts expense for accounts deemed doubtful or uncollectible. Annually, departments will
More informationProvince of Newfoundland and Labrador. Report on the Program Expenditures and Revenues of the Consolidated Revenue Fund
Province of Newfoundland and Labrador Report on the Program Expenditures and Revenues of the Consolidated Revenue Fund FOR THE YEAR ENDED 31 MARCH 2013 Province of Newfoundland and Labrador Report on the
More information11.3 Bad Debt Write-off Procedures
Policy Statement Departments are responsible for analysing their outstanding accounts receivable and creating a provision for accounts deemed doubtful or uncollectible. Annually, departments will request
More informationNova Scotia Fisheries and Aquaculture Loan Board. Financial Statements March 31, 2015 (in thousands of dollars)
Nova Scotia Fisheries and Aquaculture Loan Board Financial Statements March 31, 2015 June 25, 2015 Independent Auditor s Report To the Members of the Legislative Assembly and to the Minister of Fisheries
More informationESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2016-17
NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2016-17 Prepared by The Department of Finance under the direction of The Honourable Cathy Bennett
More informationProvince of Newfoundland and Labrador. Public Accounts Volume I Consolidated Summary Financial Statements
Province of Newfoundland and Labrador Public Accounts Volume I Consolidated Summary Financial Statements FOR THE YEAR ENDED MARCH 31, 2011 Province of Newfoundland and Labrador Public Accounts Volume I
More informationBUSINESS PLAN NOVA SCOTIA FISHERIES AND AQUACULTURE LOAN BOARD
BUSINESS PLAN NOVA SCOTIA FISHERIES AND AQUACULTURE LOAN BOARD TABLE OF CONTENTS Message from the Minister, Associate Deputy Minister and Board.......................3 Mission Statement...4 Corporate Mandate...4
More informationSTUDENT FINANCIAL ASSISTANCE ACT
Province of Alberta ASSISTANCE ACT Statutes of Alberta, Current as of June 2, 2005 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor, Park Plaza 10611-98 Avenue
More informationAboriginal Affairs and Northern Development Canada. Internal Audit Report. Audit of Management of Negotiation Loans. Prepared by:
Aboriginal Affairs and Northern Development Canada Internal Audit Report Audit of Management of Negotiation Loans Prepared by: Audit and Assurance Services Branch Project No. 12-11 February 2013 TABLE
More informationSASKATCHEWAN STUDENT AID FUND FINANCIAL STATEMENTS
SASKATCHEWAN STUDENT AID FUND FINANCIAL STATEMENTS For Year Ended March 31, 2015 MINISTRY OF ADVANCED EDUCATION PROVINCIAL AUDITOR 01 Saskatchewan INDEPENDENT AUDITOR'S REPORT To: The Members of the Legislative
More informationCash in bank checking account $22,500 U.S. treasury bills 5,000 Cash on hand 1,350 Undeposited customer checks 1,840 Total $30,690 Requirement 2
Chapter 7 Solutions EXERCISES Exercise 7 2 Cash and cash equivalents includes: Cash in bank checking account $22,500 U.S. treasury bills 5,000 Cash on hand 1,350 Undeposited customer checks 1,840 Total
More informationEnvironment. Main points...226. Introduction...227. Our audit conclusions and findings...228. Internal reporting needs improvement...
Environment 9 Main points...226 Introduction...227 Our audit conclusions and findings...228 Internal reporting needs improvement...229 Control over capital assets needed...229 Recording and collection
More informationOffice of the Executive Council. activity plan 2014-17
Office of the Executive Council activity plan 2014-17 Message from the Premier In accordance with my responsibilities under the Transparency and Accountability Act, I am pleased to present the 2014-17
More informationSTUDENT LOAN CORPORATION OF NEWFOUNDLAND AND LABRADOR ANNUAL REPORT 2012-13
STUDENT LOAN CORPORATION OF NEWFOUNDLAND AND LABRADOR ANNUAL REPORT 2012-13 TABLE OF CONTENTS CHAIRPERSON S MESSAGE... i 1.0 OVERVIEW... 1 1.1 MANDATE...2 1.2 VISION...2 1.3 MISSION...2 1.4 LINES OF BUSINESS...2
More informationSTUDENT FINANCIAL ASSISTANCE REGULATION
Province of Alberta STUDENT FINANCIAL ASSISTANCE ACT STUDENT FINANCIAL ASSISTANCE REGULATION Alberta Regulation 298/2002 With amendments up to and including Alberta Regulation 111/2015 Office Consolidation
More informationMinistry of Advanced Education Student Aid Fund. Annual Report for 2014-15. saskatchewan.ca
Ministry of Advanced Education Student Aid Fund Annual Report for 2014-15 saskatchewan.ca Table of Contents Letters of Transmittal... 1 Introduction... 2 Ministry Overview... 3 Student Financial Assistance
More informationNova Scotia Farm Loan Board. Financial Statements March 31, 2015
Nova Scotia Farm Loan Board Financial Statements March 31, Management's Responsibility for the Financial Statements The financial statements have been prepared by management in accordance with Canadian
More informationPLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to April 1, 2015. It is intended for information and reference purposes only. This
More informationOffice of the Chief Information Officer. Annual Report 2012 13
[Type text] Office of the Chief Information Officer Annual Report 2012 13 This page is intentionally blank Message from the Minister As the Minister Responsible for the Office of the Chief Information
More informationGOVERNMENT OF ANDHRA PRADESH ABSTRACT. Finance Department Comprehensive Financial Management System (CFMS) Human
GOVERNMENT OF ANDHRA PRADESH ABSTRACT Finance Department Comprehensive Financial Management System (CFMS) Human Resources Management under CFMS - Issue of Health Cards to State Government Employees Online
More informationHow To Write A Law Of The Bahamas
[CH.345 1 SECTION CHAPTER 345 ARRANGEMENT OF SECTIONS 1. Short title. 2. Interpretation. 3. Power of Government to guarantee loans for small businesses. 4. Minister to be a corporation sole. 5. Approval
More informationSTUDENT LOAN CORPORATION OF NEWFOUNDLAND AND LABRADOR ANNUAL REPORT 2006-07
STUDENT LOAN CORPORATION OF NEWFOUNDLAND AND LABRADOR ANNUAL REPORT 2006-07 TABLE OF CONTENTS CHAIRPERSON S MESSAGE... i 1.0 OVERVIEW... 1 1.1 MANDATE... 1 1.2 VISION... 1 1.3 MISSION... 2 1.4 LINES OF
More informationStudent Accounts Receivable. November 28, 2007 Presented by: Claire Arnold, CPA
Student Accounts Receivable Georgia Department of Audits November 28, 2007 Presented by: Claire Arnold, CPA Student Accounts Receivable Board of Regents Policy Manual Section 704.3 states All tuition and
More informationCOUNTY OF HENRICO ACCOUNTS RECEIVABLE POLICY
COUNTY OF HENRICO ACCOUNTS RECEIVABLE POLICY Issued by the Department of Finance Effective August 1, 2007 Table of Contents OVERVIEW AND DEFINITIONS... 3 RESPONSIBILITIES... 5 PROCESSES AND PROCEDURES...
More informationProvince of Alberta EMERGENCY 911 ACT. Statutes of Alberta 2013 Chapter E-7.5. Current as of April 1, 2014. Published by Alberta Queen s Printer
Province of Alberta EMERGENCY 911 ACT Statutes of Alberta 2013 Current as of April 1, 2014 Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor, Park Plaza 10611-98 Avenue Edmonton,
More informationHEALTH INSURANCE PREMIUMS ACT
Province of Alberta HEALTH INSURANCE PREMIUMS ACT Revised Statutes of Alberta 2000 Current as of April 1, 2014 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor,
More informationMinistry of Finance. Plan for 2015-16. saskatchewan.ca
Ministry of Finance Plan for 2015-16 saskatchewan.ca Statement from the Minister I am pleased to present the Ministry of Finance Plan for 2015-16. Government s Direction and Budget for 2015-16 is focused
More informationProvince of Newfoundland and Labrador. Public Accounts. Volume I. Consolidated Summary Financial Statements. For The Year Ended 31 March 2004
Province of Newfoundland and Labrador Public Accounts Volume I Consolidated Summary Financial Statements For The Year Ended 31 March 2004 PRINTED UNDER AUTHORITY OF THE HOUSE OF ASSEMBLY This Page Intentionally
More informationACCOUNTS RECEIVABLE RECEIVABLE REVIEW REVIEW NOVEMBER
ACCOUNTS RECEIVABLE REVIEW NOVEMBER 2010 AUDIT SUMMARY We have completed our final review of the Commonwealth of Virginia s accounts receivable. The final review addresses receivables reported as of June
More informationMinistry of Advanced Education Student Aid Fund. Annual Report for 2013-14. saskatchewan.ca
Ministry of Advanced Education Student Aid Fund Annual Report for 2013-14 saskatchewan.ca Table of Contents Letters of Transmittal... 1 Introduction... 2 Highlights... 2 AIignment with Government s Direction...
More informationFinancial Statements of the. Office of the Secretary to the Governor General
Financial Statements of the Office of the Secretary to the Governor General For the Year Ended March 31, 2014 Statement of Management Responsibility Including Internal Control Over Financial Reporting
More informationStudent Accounts Receivable
Student Accounts Receivable Original Implementation: July 15, 2008 Last Revision: April 14, 2015 PURPOSE This document establishes guidelines for the prudent collection of student accounts receivable in
More informationCREDIT UNION DEPOSIT GUARANTEE CORPORATION
ANNUAL BUSINESS REPORT 2013 CREDIT UNION DEPOSIT GUARANTEE CORPORATION TABLE OF CONTENTS Chairperson s Report...1 Public Body Overview...2 Vision...2 Mission...2 Mandate...2 Lines of Business...2 Highlights
More informationBill C-27: First Nations Financial Transparency Act
Bill C-27: First Nations Financial Transparency Act Overview of Act Bill C-27: First Nations Financial Transparency Act was introduced in the House of Commons on November 23, 2011 and is identified as
More informationPART 3.7 DEPARTMENT OF HEALTH AND COMMUNITY SERVICES NEWFOUNDLAND AND LABRADOR CENTRE FOR HEALTH INFORMATION
PART 3.7 DEPARTMENT OF HEALTH AND COMMUNITY SERVICES NEWFOUNDLAND AND LABRADOR CENTRE FOR HEALTH INFORMATION Executive Summary The Newfoundland and Labrador Centre for Health Information (the Centre) is
More informationDepartment of Finance. Strategic Plan 2011-2014. A vibrant and self-reliant economy and prosperous people.
Department of Finance Strategic Plan 2011-2014 A vibrant and self-reliant economy and prosperous people. Department of Finance 2009-10 Annual Report 1 Department of Finance P.O. Box 8700, Confederation
More informationManaging debt owed to central government
Report by the Comptroller and Auditor General Cross-government Managing debt owed to central government HC 967 SESSION 2013-14 14 FEBRUARY 2014 4 Key facts Managing debt owed to central government Key
More informationDepartment of Labor, Licensing and Regulation Division of Unemployment Insurance
Audit Report Department of Labor, Licensing and Regulation Division of Unemployment Insurance February 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This
More informationInformation Management and Protection Policy
Document Title: Information Management and Protection Policy Document Type: Policy No. Of Pages (11) Scope: Government of Newfoundland and Labrador and Public Bodies supported by the Office of the Chief
More informationOverview of the Office of the Executive Council...1. Cabinet Secretariat...2. Communications and Consultation Branch...7
CONTENTS Overview of the...1 Cabinet Secretariat...2 Communications and Consultation Branch...7 Intergovernmental Affairs Secretariat...10 Financial Statements...14 OVERVIEW OF THE OFFICE OF THE EXECUTIVE
More informationChapter 5 Department of Finance Collection of Accounts Receivable
Collection of Accounts Receivable Chapter 5 Department of Finance Collection of Accounts Receivable Contents Introduction... 181 Why we are interested.. 182 What we looked at 182 Summary of our findings......
More informationHighlights Highlights of a review of the designation of educational institutions for the purpose of student loans for the period 2004-05 to 2006-07.
Office of the Auditor General Newfoundland and Labrador Highlights Highlights of a review of the designation of educational institutions for the purpose of student loans for the period 2004-05 to 2006-07.
More informationAUDITOR S REPORT. To the Members of the Legislative Assembly Province of Saskatchewan
AUDITOR S REPORT To the Members of the Legislative Assembly Province of Saskatchewan We have audited the statement of financial position of the Education Infrastructure Financing Corporation as at March
More informationHow To Run A Corporation
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to May 30, 2012. It is intended for information and reference purposes only. This
More informationPUBLIC FINANCE AND AUDIT (PUBLIC ACCOUNTS) AMENDMENT ACT 1989 No. 57
PUBLIC FINANCE AND AUDIT (PUBLIC ACCOUNTS) AMENDMENT ACT 1989 No. 57 NEW SOUTH WALES TABLE OF PROVISIONS 1. Short title 2. Commencement 3. Amendment of Public Finance and Audit Act 1983 No. 152 4. Amendment
More informationPublic Employees Dental Fund. Annual Report for 2014. saskatchewan.ca
Public Employees Dental Fund Annual Report for 2014 saskatchewan.ca Table of Contents Letters of Transmittal... 2 Introduction... 3 Participating Employers... 3 Administration... 4 Funding... 4 Benefits...
More informationP.E.I. STUDENT FINANCIAL ASSISTANCE CORPORATION ANNUAL REPORT 2014-15
P.E.I. STUDENT FINANCIAL ASSISTANCE CORPORATION ANNUAL REPORT 2014-15 P.E.I. Student Financial Assistance Corporation Background The Province of Prince Edward Island implemented a student loan program
More information2014-2016 Activity Plan
2014-2016 Activity Plan for The Appeal Board of the Professional Fish Harvesters Certification Board Message from the Chair On behalf of the Appeal Board of the Professional Fish Harvesters Certification
More informationGovernment of Newfoundland and Labrador
SECTION 1: Applicant Information Date Stamp: ( For Internal use) Legal Name: Trade Name (If different from legal name): Mailing Address: Location Address: Phone Number: ( ) Fax Number: ( ) Federal Business
More informationPUBLIC ACCOUNTANTS LICENSING BOARD
PUBLIC ACCOUNTANTS LICENSING BOARD ANNUAL ACTIVITY REPORT - 2007 Table of Contents 1. Chair s Message...1 2. Overview...2 3. Mandate...2 4. Values...2 5. Primary Clients...3 6. Vision...3 7. Mission...3
More informationFINANCE POLICY AND PROCEDURES FRAMEWORK. Debt Management Policy and Procedures
FINANCE POLICY AND PROCEDURES FRAMEWORK Debt Management Policy and Procedures Lead Officer Director of Finance Review Date June 2014 (Post): Review Lead Director of Team: Finance Officer Finance Category:
More informationFunding Programs. Innovation, Business and Rural Development t. 1.800.563.2299 709.729.7000 e. IBRD@gov.nl.ca w. gov.nl.ca/ibrd. INnovation.
Funding Programs INnovation INsight INtelligence INvestment We rein. Innovation, Business and Rural Development t. 1.800.563.2299 709.729.7000 e. IBRD@gov.nl.ca w. gov.nl.ca/ibrd IBRD_GovNL Business Investment
More information2.19 911 Emergency Response Service. Introduction
Introduction Background In 1972, Canada recognized the three-digit telephone number "911" as the "Universal Emergency Number," for citizens to request emergency assistance. The number is a nationwide telephone
More informationPLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to December 2, 2015. It is intended for information and reference purposes only. This
More informationINVESTMENT PLANNING AND PRIORITY SETTING: Management Approaches to Resource Allocation
INVESTMENT PLANNING AND PRIORITY SETTING: Management Approaches to Resource Allocation Treasury Board Secretariat: Mel Thompson : Catherine Ella, P Eng, PMP Speakers Mel Thompson is the Principal Analyst
More informationThe One Ocean Model: Fishing and Petroleum Industries in Newfoundland and Labrador, Canada
The One Ocean Model: Fishing and Petroleum Industries in Newfoundland and Labrador, Canada North Aleutian Basin Energy- Fisheries Workshop Anchorage, Alaska March 18, 2008 Gordon Slade, Executive Director,
More informationEXCHEQUER AND AUDIT ACT
LAWS OF KENYA EXCHEQUER AND AUDIT ACT CHAPTER 412 Revised Edition 2012 [2010] Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org [Rev. 2012]
More informationPLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to May 30, 2012. It is intended for information and reference purposes only. This
More informationStudent Loan Corporation of Newfoundland and Labrador. Annual Report 2014-15
Student Loan Corporation of Newfoundland and Labrador Annual Report 2014-15 Student Loan Corporation of Newfoundland & Labrador August 31, 2015 Honourable Clyde Jackman Minister Department of Advanced
More informationHow To Write A Fiscal Policy For The University Of Colo
University of Colorado Denver Fiscal Policy Title: Source: Prepared by: Approved by: Accounts Receivable Finance Office Assistant Vice Chancellor for Finance and Controller Vice Chancellor of Administration
More informationSTUDENT LOAN CORPORATION OF NEWFOUNDLAND AND LABRADOR ANNUAL REPORT 2010-11
STUDENT LOAN CORPORATION OF NEWFOUNDLAND AND LABRADOR ANNUAL REPORT 2010-11 TABLE OF CONTENTS CHAIRPERSON S MESSAGE... i 1.0 OVERVIEW... 1 1.1 MANDATE... 1 1.2 VISION... 2 1.3 MISSION... 2 1.4 LINES OF
More informationPROVINCIAL AUDITOR of Saskatchewan
PROVINCIAL AUDITOR of Saskatchewan July 23, 2014 The Honourable G. Wyant, Q.C. Minister of Justice and Attorney General Room 355, Legislative Building REGINA, SK S4S 0B3 Dear Sir: Re: Ministry of Justice
More informationNewfoundland & Labrador BOARD OF COMMISSIONERS OF PUBLIC UTILITIES
Newfoundland & Labrador BOARD OF COMMISSIONERS OF PUBLIC UTILITIES ANNUAL REPORT ON OPERATIONS CARRIED OUT UNDER THE AUTOMOBILE INSURANCE ACT Chapter A-22, R.S.N.L. 1990, AS AMENDED FOR THE PERIOD APRIL
More informationWritten Submission to Federal Review Panel for New Prosperity Gold-Copper Mine Project
August 20, 2012 Livain Michaud Panel Manager New Prosperity Review Panel Secretariat Canadian Environmental Assessment Agency 160 Elgin Street, 22nd Floor Ottawa ON K1A 0H3 NewProsperityReview@ceaa-acee.gc.ca
More informationApplication Timeframes: January and April, 2013
Instructions for University of Saskatchewan Medical Residents to Receive Reimbursement for Interest Paid on Government Issued Student Loans from July 2012 to December 31, 2012 & January 1, 2013 to March
More informationReport of the CMEC Quality Assurance Subcommittee
Report of the CMEC Quality Assurance Subcommittee 2007 2007 CMEC Jurisdictional Update on Activities Related to Quality Assurance Introduction In February 2007, ministers responsible for advanced education
More informationThe Provincial Auditor Act
1 PROVINCIAL AUDITOR c. P-30.01 The Provincial Auditor Act being Chapter P-30.01 of the Statutes of Saskatchewan, 1983 (effective May 18, 1983) as amended by the Statutes of Saskatchewan, 1986-87-88, c.26;
More information815 CMR: COMPTROLLER'S DIVISION 815 CMR 9.00: DEBT COLLECTION AND INTERCEPT. Section
815 CMR 9.00: DEBT COLLECTION AND INTERCEPT Section 9.01: Purpose, Application and Authority 9.02: Definitions 9.03: Billing Entity Requirements for Collection of Debts 9.04: Simultaneous Submission of
More informationMETIS SETTLEMENTS ACCORD IMPLEMENTATION ACT
Province of Alberta METIS SETTLEMENTS ACCORD IMPLEMENTATION ACT Revised Statutes of Alberta 2000 Current as of May 24, 2006 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer
More informationCMHC Mortgage Loan Insurance Overview
CMHC Mortgage Loan Insurance view Mortgage loan insurance is typically required when homebuyers make a down payment of less than 2% of the purchase price. Mortgage loan insurance helps protect lenders
More informationProvincial Debt Summary (Unaudited)
Provincial Debt Summary The following unaudited Provincial Debt Summary information is intended to provide additional information to financial statement readers. The accounting policies applied for this
More information(English text signed by the President) ACT
HOME LOAN AND MORTGAGE DISCLOSURE ACT 63 OF 2000 [ASSENTED TO 8 DECEMBER 2000] [DATE OF COMMENCEMENT: TO BE PROCLAIMED] (English text signed by the President) ACT To promote fair lending practices, which
More informationAudit of Financial Reporting Controls
Audit of Financial Reporting Controls WESTERN ECONOMIC DIVERSIFICATION CANADA Audit & Evaluation Branch February 2012 Table of Contents 1.0 Executive Summary 1 2.0 Statement of Assurance 1 3.0 Introduction
More informationServicing Government Loans
hapter 4 Account Servicing Servicing Government Loans Accurate and complete documentation is critical to providing proper servicing of debt, pursuing collection of delinquent debt, and in the case of guaranteed
More informationSASKATCHEWAN OFFICE OF THE INFORMATION AND PRIVACY COMMISSIONER INVESTIGATION REPORT F-2012 003. Saskatchewan Workers Compensation Board
Date: August 29, 2012 File No.: 2008/101 SASKATCHEWAN OFFICE OF THE INFORMATION AND PRIVACY COMMISSIONER INVESTIGATION REPORT F-2012 003 Saskatchewan Workers Compensation Board Summary: The Commissioner
More informationChapter. Canada Revenue Agency Collection of Tax Debts
Chapter Canada Revenue Agency Collection of Tax Debts All of the audit work in this chapter was conducted in accordance with the standards for assurance engagements set by the Canadian Institute of Chartered
More informationCommunity Futures Development Corporation of Central Interior First Nations - Investment Fund For the year ended March 31, 2007
Community Futures Development Corporation of Central Interior First Nations - Investment Fund For the year ended March 31, 2007 Community Futures Development Corporation of Central Interior First Nations
More informationJune 25 Journal of Assembly. Friday, June 25, 2004. 10 o clock a.m. Prayers.
301 Prayers. 10 o clock a.m. Friday, June 25, 2004. The honourable the Premier welcomed to the House Eldon Rogers and Ed Oursien, members of the Canadian Association of Veterans in United Nations Peacekeeping
More informationGovernment of Ireland 2006
Government of Ireland 2006 BAILE ÁTHA CLIATH ARNA FHOILSIÚ AG OIFIG AN tsoláthair Le ceannach díreach ón OIFIG DHÍOLTA FOILSEACHÁN RIALTAIS TEACH SUN ALLIANCE, SRÁID THEACH LAIGHEAN, BAILE ÁTHA CLIATH
More informationAn Act respecting the Bureau d accréditation des pêcheurs et des aides-pêcheurs du Québec
NATIONAL ASSEMBLY FIRST SESSION THIRTY-SIXTH LEGISLATURE Bill 48 (1999, chapter 32) An Act respecting the Bureau d accréditation des pêcheurs et des aides-pêcheurs du Québec Introduced 13 May 1999 Passage
More informationPART 2.11 SERVICE NL WORKPLACE HEALTH AND SAFETY INSPECTIONS
PART 2.11 SERVICE NL WORKPLACE HEALTH AND SAFETY INSPECTIONS Executive Summary Service NL (the Department) through its Occupational Health and Safety (OHS) Branch (the Branch) has a mandate to maintain
More informationThe Victims of Crime Act, 1995
1 VICTIMS OF CRIME, 1995 c. V-6.011 The Victims of Crime Act, 1995 being Chapter V-6.011 of the Statutes of Saskatchewan, 1995 (effective February 21, 1997) as amended by the Statutes of Saskatchewan,
More informationCHAPTER 17 CREDIT AND COLLECTION
CHAPTER 17 CREDIT AND COLLECTION 17101. Credit and Collection Section 17102. Purpose 17103. Policy 17104. Procedures NOTE: Rule making authority cited for the formulation of regulations for the Credit
More informationAudit of Community Futures Program
Audit of Community Futures Program WESTERN ECONOMIC DIVERSIFICATION CANADA Audit, Evaluation & Disclosure Branch April 2009 Table of Contents 1.0 EXECUTIVE SUMMARY 1 2.0 STATEMENT OF ASSURANCE 2 3. 0 INTRODUCTION
More informationThe Private Vocational Schools Regulation Act, 1995
1 PRIVATE VOCATIONAL SCHOOLS REGULATION, 1995 c. P-26.2 The Private Vocational Schools Regulation Act, 1995 being Chapter P-26.2 of the Statutes of Saskatchewan, 1995 (effective December 15, 1995) as amended
More informationEMERGENCY MANAGEMENT PERFORMANCE AND STATE HOMELAND SECURITY PROGRAM FEDERAL GRANTS
EMERGENCY MANAGEMENT PERFORMANCE AND STATE HOMELAND SECURITY PROGRAM FEDERAL GRANTS REPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2014 Auditor of Public Accounts Martha S. Mavredes, CPA www.apa.virginia.gov
More informationEMBLEMS OF ALBERTA ACT
Province of Alberta EMBLEMS OF ALBERTA ACT Revised Statutes of Alberta 2000 Current as of September 9, 2013 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor,
More informationPLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to May 30, 2012. It is intended for information and reference purposes only. This
More information2.12 Prepaid Funeral Services. Introduction. Scope and Objectives
Introduction The Department of Government Services and Lands is responsible for a number of Government s services to the public, including protection of consumers. The Department s Trade Practices and
More informationGovernment Management Committee. P:\2012\Internal Services\acc\gm12007(AFS14732)
STAFF REPORT ACTION REQUIRED 2011 Accounts Receivable Write-off Report Date: March 29, 2012 To: From: Wards: Reference Number: Government Management Committee Treasurer All P:\2012\Internal Services\acc\gm12007(AFS14732)
More informationAUSTRALIAN MUSEUM DEBT RECOVERY POLICY
AUSTRALIAN MUSEUM DEBT RECOVERY POLICY Aim To ensure the efficient and effective recovery of outstanding debts while maintaining a quality customer service. Debtors overview All Invoices are to be raised
More informationSection 84 requires the following information for an Initial Disclosure Statement for Fixed Credit.
DISCLOSURE UNDER THE BUSINESS PRACTISES AND CONSUMER PROTECTION ACT (THE ACT ) AND THE DISCLOSURE OF THE COST OF CONSUMER CREDIT REGULATION (THE REGULATION ) The Act requires that disclosure be given by
More informationNEWFOUNDLAND AND LABRADOR CROP INSURANCE AGENCY
NEWFOUNDLAND AND LABRADOR CROP INSURANCE AGENCY Annual Performance Report April 01, 2011 March 31, 2012 Table of Contents Chairperson s Message... 1 Overview... 2 Lines of Business... 6 Outcomes of Activities...
More informationLocal Government Audit Service. Activity Report
Local Government Audit Service Activity Report April 2010 The mission of the is to carry out the annual financial audits of local authorities, using a structured audit methodology and in accordance with
More information