ROLE 2: Assess Performance Information:
Practice 2b. Assure performance reports: Audit, attest to, assure, or certify external performance reports.
Saskatchewan Provincial Auditor [Profile]
The Provincial Auditor’s Office conducts content reviews of annual reports for government agencies each year, and spends about 1,000 staff-hours per year on this practice. They review 30 to 40 of the larger agencies’ annual reports, out of about 270 total agencies. The Provincial Auditor also provides audit assurance on performance information in one or two annual reports of government agencies annually. Auditors use a verification checklist including questions relating to the information being collected for the measure including its reliability, understandability and presentation. The Provincial Auditor’s goal is to provide timely assurance to the Legislative Assembly of non-financial information in government agencies’ performance reports. For the year ended March 31, 2006 the Provincial Auditor’s Office evaluated the contents of all departmental annual reports and discussed the results with department officials. For each agency for which the Provincial Auditor’s Office has reportable matters, the Auditor’s Office prepares a separate chapter for the performance report. Their audits include assessing significant judgments made by management, and evaluating the overall presentation of performance information. The Provincial Auditor’s 2006 report to the Legislative Assembly summarized the results of annual performance reporting by government entities. Finally, the Provincial Auditor’s Office shares best practices with the primary authors of the performance reports (e.g., deputy ministers).
More information on the Saskatchewan Provincial Auditor’s use of this practice, including the office’s history building up to the present practice, the guidelines and principles they follow, and their findings in auditing health indicators [Example in 2004 Guide-PDF] |
