2010-2011 - New Brunswick Legislative Library catalogleg-horizon.gnb.ca/e-repository/monographs/31000000047454/... · 2010-2011 Annual Report . Published by: Office of the Comptroller

2010-2011 HIGHLIGHTS

Training of Financial Professionals for GNB

In November 2008 the Office was approved by the New Brunswick Institute of Chartered Accountants as a Chartered Accountant (CA) training office In an effort to strengthen the financial management capacity of the Government of New Brunswick the Office enrolled its first individual in that program in September 2009 At 31 March 2011 Accounting Services had 2 students enrolled in the CA program We believe this development will be a benefit to the Government as a whole as we continue to develop professional accountants to enhance the financial capacity and fulfill succession planning requirements across government departments The office also continues to support students enrolled in the Certified General Accountants (CGA) and Certified Management Accountants (CMA) accounting designation programs and had a student in each of these programs at 31 March 2011

Implementation of Process Improvement

Office of the Comptroller (OoC) was assigned responsibility to lead the Premiers commitment to Introduce evaluation mechanisms like LEAN process improvements for any new and existing programs OoC completed an assessment of the current state of continuous improvement efforts in government and provided input to Senior Government Officials for developing a corporate strategy

Review of Information Systems OperationsshyDepartment of Health

The Audit and Consulting section completed a review in the Department of Health to address

FAITS SAILLANTS DE 2010-2011

Formation pour experts financier du GNB

En novembre 2008 Ie Bureau a ete approuve comme maitre de stage comptable agree (CA) par lInstitut des comptables agrees du Nouveau-Brunswick Dans un effort de renforcer la capacite de gestion financiere du gouvernement du Nouveau Brunswick Ie Bureau a embaucher son premier candidat au titre de ce programme en septembre 2009 Au 31 mars 2011 Ie Service de comptabilite avait deux participants dans Ie programme de CA Nous sommes persuades que ce projet sera profitable au gouvernement dans son ensemble puisque nous continuons aformer des comptables professionnels afin de renforcer la capacite financiere et de repondre aux besoins en matiere de planification de la reIeve dans les ministeres du gouvernement Le Bureau continue egalement dapporter son appui aux etudiants inscrits aux programmes daccreditation Comptables generaux accredites (CGA) et Comptables en management accredites (CMA) il avait un etudiant inscrit dans chacun de ces programmes au 31 mars 2011

Mise en reuvre de lamelioration des processus

La responsabilite de donner suite alengagement du premier ministre alaquo presenter des mecanismes devaluation comme Ie processus damelioration LEAN pour tout programme nouveau et existantraquo a ete confiee au Bureau du contr6leur (BdC) Le Bureau a effectue une evaluation de letat actuel des efforts consacres alamelioration continue au sein du gouvernement et a fait des suggestions aux hauts fonctionnaires en vue delaborer une strategie globale

Examen du fonctionnement des systemes dinformation - ministere de la Sante

La Section des services de verification et de consultation a effectue un examen au ministere

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concerns surrounding potential conflicts of interests and deficiencies in the procurement process and contract management practices The study validated concerns raised and proposed a number of recommendations for implementation

Purchase Card Review

The Audit and Consulting section completed a review of the purchase card processes and usage to assess compliance with legislative and government policies In addition an assessment of the assignment and maintenance processes for purchase cards was reviewed The review provided insight into current practices and identified areas for policy consideration

Review of Financial Assistance Provided to Industry

The Audit and Consulting Services section completed a review of financial assistance provided to industry from 2001 to 2009 The review examined and assessed the success of financial assistance approved by Board of Management during the study period The results of the review were presented at a Deputy Minister retreat and an extract from this presentation was included in the Challenges Facing New Brunswick presentation which was delivered to government employees across the Province

Document Management System

The Audit and Consulting Services section performed an assessment of the internal controls and functionality of the Document Management System implemented by New Brunswick Internal Services Agency (NBISA) We were able to report that no items had come to our attention that would lead us to believe the internal controls over the system were not

de la Sante pour repondre aux preoccupations concernant les lacunes et les conflits dinterets possibles ayant trait au processus dapprovisionnement et aux pratiques de gestion des contrats Lexamen a permis de confirmer les preoccupations soulevees et des recommandations a mettre en reuvre ont ete proposees

Examen de la carte dachat

La Section des services de verification et de consultation a examine les processus et lusage de la carte dachat pour evaluer Ie degre de conformite avec la loi et les politiques gouvernementales De plus une evaluation a ete effectuee sur les processus dattribution et de suivi des cartes dachat Lexamen a permis davoir une meilleure idee des pratiques en vigueur et de cerner les secteurs qui devraient etre soumis aune politique

Examen de laide financiere accordte a lindustrie

La Section des services de verification et de consultation a effectue un examen de I aide financiere accordee a lindustrie de 2001 a2009 II sagissait devaluer si Iaide financiere approuvee par Ie Conseil de gestion durant cette periode a donne les resultats escomptes Les resultats ont ete presentes lors dune Journee de reflexion des sous ministres Des extraits de cette presentation ont ete integres aiexpose laquo Defis que doit relever Ie Nouveau-Brunswickraquo qui a ete presente aux employes du gouvernement provincial

Systeme de gestion des documents

La Section des services de verification et de consultation a effectue une evaluation des mesures de controle internes et de Ia fonctionnalite du Systeme de gestion des documents mis en place par l Agence des services internes du Nouveau-Brunswick (ASINB) Aucun element evalue ne nous porterait it croire que les controles internes

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adequate We provided recommendations to further enhance or improve the internal controls put in place as other departments deployed to NBISA

Support to Shared Services Initiative

The Office provided resources (both financial and personnel) to the Internal Services Agency to assist in the development of shared services business processes and a document management system The Comptroller as Chief Financial Officer for the Province is a key stakeholder in this operation and is committed to ensuring it functions efficiently and effectively in the provision ofoperational support to departments

In addition to support provided OoC was involved with and impacted by a significant change resulting from the creation of shared services in New Brunswick During 2010-11 six staff members from Central Accounting branch of OoC transitioned to NBISA

Corporate Financial Information System

The Office continued to operate and maintain the corporate financial information system The system is key to maintaining proper records of government financial activities for reporting results both internally and externally The system currently processes in excess of 700000 payments annually and tracks accounts receivable amounts in over 10 departments

applicables au systeme ne sont pas adequats Nous avons formuIe des recommandations visant aaccroitre et aameliorer les controles internes en place etant donne que dautres ministeres continuaient a transferer une partie de leurs services aI ASINB

Soutien it linitiative des services partages

Le Bureau a fourni des res sources (financieres et humaines) a I Agence des services internes afin de laider dans lelaboration de processus operationnels pour les services partages et dun systeme de gestion des documents En tant que chef des services financiers du gouvernement Ie controleur joue un role majeur quil sengage a assumer avec efficacite concernant la fourniture dun soutien operationnel aux ministeres

En sus de lappui apporte Ie BdC etait implique dans la creation des services partages au Nouveau-Brunswick et a ete affecte par les changements importants qui en ont decoule En 2010-2011 six membres du personnel de la Direction centrale de la comptabilite au BdC ont ete affectes aI ASINB

Systeme dinformation financiere du gouvernement

Le Bureau a continue dutiliser et de maintenir Ie systeme dinformation financiere du gouvernement Ce systeme est essentiel a I enregistrement adequat des activites financieres du gouvernement et permet ainsi de transmettre les resultats a Iinterne et alexterne Le systeme traite presentement plus de 700 000 paiements par annee et est utilise pour Ie suivi des soldes des comptes debiteurs de plus de dix ministeres

3

OFFICE OVERVIEW

VISION

We contribute to the well being of New Brunswickers by facilitating effective and ethical financial management and are committed to the continuous improvement of the management of public resources

MISSION

We provide leadership in accounting and internal auditing services to our clients and encourage the effective management of the resources of the Province

VALUES

bull We work in a consultative constructive manner sharing ideas knowledge and experience with our clients and colleagues

bull We are accountable for adding value to the work we undertake

bull We act with integrity independence and objectivity

bull We are committed to excellence

bull We seek the very best talent without compromise

bull We are committed to continuous learning for our staff

bull We are committed to maintaining open communication with our staff

OBJECTIVES

bull To provide the best most cost-effective service possible to our clients

APERltU DU BUREAU

VISION

Nous contribuons au bien-etre des Neoshybrunswickois en favorisant un mode de gestion financiere efficace et conforme aux regles dethique et nous nous consacrons a Iamelioration continue de la gestion des ressources pubUques

ENONCE DE MISSION

Nous fournissons des services de comptabilite et de verification interne de premier ordre a nos clients et favorisons une administration efficace des res sources du gouvernement provincial

VALEURS

bull Nous travaillons de maniere constructive en consultation avec nos clients et nos colh~gues avec lesquels nous echangeons des idees et partageons nos connaissances et notre experience

bull Nous avons la responsabilite dajouter de la valeur au travail que nous effectuons

bull Nous agissons avec integrite independance et objectivite

bull Nous sommes voues alexcellence

bull Nous cherchons les meilleurs talents sans faire de compromis

bull Nous souscrivons au principe de I apprentissage continu pour notre personnel

bull Nous nous employons a maintenir des communications ouvertes avec notre personnel

OBJECTIFS

bull Fournir a nos clients les services les meilleurs et les plus rentables possibles

4

bull To provide or assist in the provision of timely and relevant financial information to be used in decision making and control in the Government of New Brunswick

bull To ensure the proper receipt recording and disbursement of public money

bull To ensure information systems are properly controlled and comply with relevant legislation regulations and established policies

bull To prepare useful and relevant information for public presentation

bull To promote and ensure cost-effective program delivery evaluation and reporting

bull To promote commitment for control of and accountability for public resources

bull To have capable people to respond innovatively to the challenges of our changing environment

bull To advocate and help implement innovative change

bull To provide a good participative work environment which permits employees to develop their potential to the fullest and encourages personal growth in a fair and equitable manner

LEGAL MANDATE

The responsibility and authority of the Comptroller are set out in the Financial Administration Act (see Appendix I for the most relevant sections)

bull Fournir ou aider Ii fournir des informations financieres opportunes et pertinentes Ii utiliser dans la prise de decisions et Ie controle du gouvernement du NouveaushyBrunswick

bull Faire en sorte que les deniers publics soient dOment reyus comptabilises et debourses

bull Voir a ce que les systemes dinformation soient dOment controles et conformes aux mesures Iegislatives aux reglements et aux directives etablies qui sappliquent

bull Preparer de linformation utile et pertinente Ii des fins de presentation au public

bull Promouvoir et assurer une prestation une evaluation et un rapport rentables des programmes

bull Favoriser Iengagement Ii regard du controle et de lobligation redditionnelle relativement aux ressources publiques

bull A voir un personnel competent qui puisse repondre de fayon innovatrice aux defis de notre environnement changeant

bull Preconiser des changements innovateurs et aider Ii leur mise en reuvre

bull Susciter un milieu de travail qui favorise la participation permet aux employes de realiser pleinement leur potentiel et encourage la croissance personnelle dune maniere juste et equitable

MANDAT JURIDIQUE

La Loi sur [administration jinanciere etablit la responsabilite et Ie pouvoir du controleur (voir lannexe I qui contient les sections de la loi les plus pertinentes)

5

ROLES AND RESPONSIBILITIES

The Comptroller is the chief accountant and internal auditor for the Province of New Brunswick The Comptroller reports to the Deputy Minister of Finance and is required under the Financial Administration Act to

bull control the processing of all accounting transactions relating to the operations of the Consolidated Fund of the Province and report on the results of these operations on behalf of the Minister ofFinance and

bull provide independent assurance that management systems procedures and internal controls operate economically and efficiently and that program results are achieved through effective compliance with established legislative authority policies plans and regulations

The Comptroller responds to the information needs of individual departments the Board of Management Executive Council and the pUblic Information is provided in a professional manner and consists of both standard financial statement presentations and reports on the economic efficient and effective management of public funds

ORGANIZATION STRUCTURE

The Office of the Comptroller is divided into three sections administration audit and consulting and accounting (Figure 1) All sections interact regularly with other departments providing financial management advice on a consultative basis

ROLES ET RESPONSABILITES

Le contr61eur est Ie chef comptable et Ie chef de la verification interne de la province du NouveaushyBrunswick Le controleur releve du sousshyministre des Finances et doit en vertu de la Loi sur ladmin istration financiere

bull controler Ie traitement de toutes les operations comptables relatives au Fonds consolide de la province et faire rapport sur les resultats de telles activites au nom du ministre des Finances et

bull fournir une assurance independante selon laquelle les systemes les methodes et les controles internes de gestion sont economiques et efficients et les resultats des programmes sont atteints en conformite avec lautorite legale les directives les plans et les reglements etablis

Le controleur repond aux besoins en matiere dinformation de ministeres individuels du Conseil de gestion du Conseil executif et du public Linformation est fournie de fa~on

professionnelle et consiste en des presentations detats financiers normalises et des rapports sur la gestion economique efficiente et efficace des deniers publics

STRUCTURE DE VORGANISATION

Le Bureau du controleur est compose de trois sections services administratifs services de verification et de consultation et services comptables (figure 1) Toutes les sections traitent regulierement avec les autres ministeres auxquels eUes fournissent des avis et des conseils en matiere de gestion financiere

6

Figure 1

Office of the Comptroller Bureau du contrOieur March 31 2011 Ie 31 mars 2011

Oeputy Mflllsterl~~ Mloistre

~

comptf~r1C0Iltfoleur

Adminlstrative ~port

SOlltien aomillistratlf

1 FEElErIgt

~

Directolfpiretlrlee

Accounting ~rvices

Servlmll c~mlltabes

L

Information Tecnno~

emnQ1Q~ de limQ~lo

LmETP

DiredorDlretleur

Audit and CQMulting

Verrflcation etlaquoInstillation

L

FTE - Full Time Equivalent I ETP - Equivalent temps plein

7

ACTIVITIES AND SERVICES

ADMINISTRATIVE SERVICES

The Administration Section of the Office of the Comptroller is comprised of the Comptroller information technology support and adminisshytrative support This section gives overall direction to the Office in carrying out the legislated responsibilities of the Comptroller Administration coordinates the assignment of personnel to special reviews and committees in support of improving financial practices throughout government In addition this section provides secretarial filing and technology support for the Office

ACCOUNTING SERVICES (Figure 2)

Reporting The primary responsibility of the Accounting Services Section of the Office of the Comptroller is the preparation of the annual financial statements of the Province including the publication of both volumes of the Public Accounts and supplemental information on the internet The financial statements are prepared in accordance with generally accepted accounting principles (GAAP) for the public sector as published by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants and include the results of all government departments and 28 agencies boards corporations and commissions deemed to be controlled by government according to GAAP

The Accounting Services Section receives and analyzes quarterly projections from all departments for reasonableness and completeness This involves interpreting reported results and considering accounting standards that need to be applied in order to project against the budget The quarterly reports are used for financial management and decision making internally by the Department of Finance

ACTIVITES ET SERVICES

SERVICES ADMINISTRA TIFS

La section administrative du Bureau du controleur comprend Ie controleur ainsi que les services de technologie de linformation et administratif Le role de cette section est de fixer les lignes directrices que doit observer Ie Bureau pour que Ie controleur sacquitte des responsabilites qui lui sont conferees par la loi La section administrative coordonne egalement laffectation du personnel aux examens speciaux et comites mis sur pied dans Ie but dameliorer les pratiques de gestion financiere du gouvernement Egalement cette section fournit au bureau des services de technologie ainsi que de secretariat et de classement

SERVICES DE COMPTABILITE (figure 2)

Presentation de rapports La principale responsabilite de la Section des services de comptabilite du Bureau est la preparation des etats financiers annuels du gouvernement notamment la pUblication de lensemble des volumes des Comptes publics et de renseignements supplementaires sur lInternet Les etats financiers sont prepares conformement aux principes comptables generalement reconnus (pCGR) applicables au secteur public tels quils sont publies par Ie Conseil sur la comptabilite dans Ie secteur public de lInstitut Canadien des Comptables Agrees Ces etats fmanciers renferment les resultats financiers de tous les ministeres du gouvernement et des 280rganismes corporations conseils et commissions devant faire lobjet dun controle par Ie gouvernement en fonction des PCGR

Les Services de comptabilite du Bureau re~oivent et examinent les projections trimestrielles de tous les ministeres afin de verifier leur raisonnabilite et leur integralite Cela comprend I interpretation des resultats publics et la prise en consideration des normes comptables applicables afin deffectuer des projections en rapport avec Ie budget Les rapports trimestriels sont utilises par Ie ministere

8

In order to assure the accuracy and completeness of the financial information the section is responsible for the controls and policies around cash handling recording of accounts receivable and revenue recording of expenses and accounts payable and making payments

The Accounting Services Section is also responsible for reconciling the bank accounts and collecting overdue accounts through set-off procedures

Financial Information System

The Office implemented Oracle Financials in the 1990s as the base of an Enterprise Resource Planning System (ERP) This robust financial system is used across the country by 6 other provincial governments and several federal departments and has enabled the Accounting Services Section to obtain information to meet its core financial reporting objectives The Accounting Services Section continues to support maintain and upgrade this system to take advantage of changing technologies and implement more streamlined business practices Some recent examples of this include i-expense (self-service expense report submission) to provincial government employees Financial modules currently in use in government by over 6000 government employees include general ledger accounts payable accounts receivable cash management treasury and i-expense

des Finances pour la gestion des finances et la prise de decisions aIinterne

Afin de sassurer de I exactitude et de lintegralite des donnees financieres les Services de comptabilite du Bureau sont responsables du controle et des politiques lies a la gestion des liquidites a I enregistrement des comptes debiteurs et des recettes a Ienregistrement des comptes crediteurs et des depenses et au versement des paiements

Les Services de comptabilite du Bureau sont egalement responsables de la consolidation des comptes bancaires ainsi que du recouvrement des comptes en souffrance a Iaide dun certain nombre de procedures de compensation

Systeme dinformation financiere

Dans les annees 1990 Ie Bureau a mis en place Ie logiciel Oracle Financials qui sert de base au systeme de planification des ressources de lentreprise Ce systeme financier robuste utilise par six autres gouvernements provinciaux au Canada ainsi que par plusieurs ministeres fMeraux a permis aux Services de comptabilite du Bureau dobtenir les renseignements necessaires pour atteindre les objectifs principaux en matiere de publication de 1 information financiere Les Services de comptabilite du Bureau continuent de fournir du soutien pour ce systeme de Ie gerer et de Ie mettre a niveau afin dy integrer de nouvelles technologies et des pratiques de fonctionnement rationalisees Certains exemples recents de ces ajouts comprennent Ie deploiement actuel du module relatif aux comptes debiteurs dans les ministeres et du service di-Expense (presentation des rapports de depenses en libre-service) pour les fonctionnaires provinciaux Les modules financiers presentement utilises au gouvernement par plus de 6 000 fonctionnaires concernent les elements suivants Ie grand livre les comptes crediteurs les comptes debiteurs la tresorerie et i-Expense

9

25

Figure 2

Accounting Services Section Section des services comptables Allocation of Staff Time Repartition du temps du personnel

Accounts Payable Comptes crediteurs

Public Accounts Bank Reconciliations Compte publics Rapprochements bancaires

14 5

Other Accounting Advice Autres Conseils comptables

7 18

OracleFIS Maintenance amp Development Maintenance et developpement dOracleSIF Annual Financial Statements

15 etats financiers annuels 16

Consulting and Advisory Services

The Accounting Services Section is often called upon for advice related to accounting standards and their application in particular situations in order to analyze the financial implications to the government

Services dexperts-conseils et de consultation

Les Services de comptabilite du Bureau sont souvent appeIes it donner des conseils concernant les normes comptables et leur application dans des situations specifiques et ce aux fins de I analyse des incidences financieres sur Ie gouvernement

AUDIT AND CONSULTING SERVICES (Figure 3)

The Audit and Consulting Services Section of the Office of the Comptroller conducts various internal assurance and consulting engagements at the request of the Office of the Premier Board of Management or government departments (Figure 3)

Assurance Engagements Financial Audit is a standard examination in which an opinion is expressed as to whether financial information prepared represents fairly the results of operations in accordance with GAAP andor terms of contractual agreements

Compliance Audit is an examination that depending upon the objective provides assurance that government entities conform

SERVICES DE VERIFICATION ET DE CONSULT A TION (figure 3)

Les Services de verification et de consultation du Bureau du contr6leur effectue differentes missions de certification et de consultation internes it la demande du Cabinet du premier ministre du Conseil de gestion ou des ministeres (figure 3)

Missions de certification La verification des etats financiers est une verification standard selon laquelle une opinion est formulee a savoir si linformation financiere preparee represente fidelement les resultats dexploitation et ce conformement aux PCGR et aux conditions stipulees dans les ententes contractuelles

La verification de la conformite est un examen selon lobjectif vise qui garantit que les entites gouvernementales se conforment aux lois du

10

with government legislation Board of Management policies contractual agreements orGAAP

Information Systems Audit is a standard examination of newly developed or significantly enhanced information systems and uses the Canadian Institute of Chartered Accountants Computer Control Guidelines as a basis for evaluation The section reviews and provides advice on major computer applications to ensure adequate financial controls are in place prior to implementation Post implementation reviews are conducted to ensure controls are implemented as designed The section also conducts network security reviews of government computer systems These reviews are intended to reduce the risk of unauthorized access to government information

Operational (Performance) Audit is a standard comprehensive examination of organizational units functions or business processes assessmg economy efficiency and effectiveness

Forensic Accounting Reviews are performed to determine if fraudulent activities have occurred in a client department the value of the loss of assets and what remedial actions have been taken

Consulting Engagements This section also provides consulting services to government Staff are often requested to

bull participate m various government committees

bull provide financial analyses to support business decisions

bull conduct business process reengineering

bull develop policy guidelines and bull provide advice to departments on policy

interpretation and spending issues

gouvemement aux politiques du Conseil de gestion aux ententes contractuelles ou aux PCGR

La verification des systemes dinformation est un examen normalise des systemes dinformation recemment elabores ou grandement ameliores en fondant son evaluation sur la Gestion du controle de linformatique de lInstitut Canadien des Comptables Agrees Cette section examine les principales applications informatiques et foumit des conseils it ce sujet pour sassurer de la presence de controles financiers adequats avant la mise en oeuvre des applications Des examens sont menes aprcs la mise en service afin de sassurer que les controles elabores sont en place Lequipe examine en outre la securiM des reseaux informatiques du gouvemement dans Ie but de reduire les risques dacces non autorise it linformation gouvemementale

Les exam ens operationnels laquoRendement raquo consistent en un examen exhaustif normalise des unites des fonctions organisationnelles ou de la revision des processus qui evalue I economie I efficience et l efficacite

Des examens en matiere de juricomptabilite sont realises afin de determiner si des activites frauduleuses ont eu lieu dans un ministere client et Ie cas echeant la valeur des actifs perdus et les mesures correctives prises

Missions de consultation Cette section offre aussi des servIces de consultation au gouvernement Ainsi son personnel est souvent sollicite pour bull sieger it divers comites gouvernementaux

bull realiser des analyses financieres it lappui des decisions relatives aux dossiers daffaires

bull effectuer la reconfiguration des processus administratifs

bull elaborer des directives generales et bull conseiller les ministeres en matiere de

depenses et dinterpretation des politiques

11

Figura 3

Audit and Consulting Services I Services de verification et consultation Allocation of Staff time I Repartition du temps du personnel

Forensic Audit I Fraude 1

Consulting Services Services de consultation

30

Compliance Audit Verification de conformite

8

FINANCIAL RESOURCES

In 2010-20 11 the Office of the Comptroller had an operating budget of $4083700

Actual office expenses are largely comprised of salaries and benefits (68) and costs for operating and enhancing the Governments accounting system (28) The remaining 4 consists mainly of costs for professional development administration travel and printing of the Public Accounts

Fifty-four percent (54) of the office expenses relates to the accounting function 36 to audit and 10 to administration (Figure 4)

Information Systems Audit Verification des Systemes

informatiques 24

Financial Audit Verification financiere

37

RESSOURCES FINANCIERES

En 2010-2011 Ie budget de fonctionnement du Bureau du controleur sest chiffre a 4083700$

Les salaires et les avantages sociaux (68 ) ainsi que les coOts rattaches aIexploitation et a Iamelioration du systeme comptable du gouvernement (28 ) representent une large part de lensemble des depenses du Bureau Le 4 subsistant se rapporte pour lessentiel au developpement professionnel a administration aux frais de deplacement pour la realisation des verifications et a limpression des documents de Comptes publics

En tout 54 des depenses du Bureau ont trait ala comptabilite 36 ades verifications et 10 aladministration (figure 4)

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Figure 4

Allocation of Expenses by Component J Repartition des depenses par composante

Accounting Comptabilite $2069900 Administration

Administration $365000

Audit and Consulting Verification et

consultation $1363400

In 2010-2011 the office underspent its budget En 2010-201 1 les depenses reelles du by $285400 (Figure 5) Bureau se sont chiffnSes a 285400 $ de

moins que Ie budget (figure 5)

Figure 5

OFFICE OF THE COMPTROLLER I BUREAU DU CONTROLEUR EXPENDITURESDEPENSES

ACTUAL COMPARED TO BUDGET I DEPENSES REELLES PAR RAPPORT AU BUDGET 2010-2011

BUDGET ACTUAL ESTIMATESI EXPENDITURESI PREVISIONS DEPENSES VARIANCEI REASON FOR V ARIANCEI

COMPONENTCOMPOSANTE BUDGETAIRES REELLES ECART EXPLICATION DE LECART

Administration I Administration $ 393400 $ 365000 $ 28400 Underspent on other services Depenses moins elevees que prevu pour autres services

Accounting Services I Services 2272300 2069900 202400 Underspent on Oracle comptables developmental services staff

vacancies and other services Depenses moins elevees que prevu pour les services de developpement Oracle postes vacants et autres services

Audit and Consulting Services I 1418000 1363400 54600 Underspent on staff vacancies Services de verification et de and other services Depenses consultation moins elevees que prevu pour

_____ postes vacants et autres services

TOTALITOTAL $4083700 $3798300 $285400

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