Newfoundland and Labrador
The House of Assembly Accountability, Integrity and Administration Act (the act) includes provisions for oversight and auditing to ensure that the Legislature remains transparent and accountable with respect to its operations and to the expenditure of public funds.
Section 20 of the act requires the Clerk to certify to the Commission that the House of Assembly and Statutory Offices have appropriate systems of internal controls in place, and that those systems are operating effectively. Consultants are engaged annually to enable the Clerk to meet these requirements. The services include a review of the design effectiveness and existence of internal controls, identification of any control gaps and recommendations for remedial action.
This measure of accountability is rare for Canadian public entities and is unique to the Legislature among public entities in this province.
The management certification is included in the annual report of the Management Commission for each fiscal year.
The Auditor General assumes the role of auditor for the Legislature, unless the Management Commission appoints an external auditor. This is done on recommendation of the Audit Committee by the end of any given fiscal year.
The financial information audited by the Auditor General includes the Schedule of assets and liabilities, the Schedules of expenditure and related revenues and gross expenditures and unexpended balances of the Legislature for that fiscal year.
The audited financial information for the House of Assembly and Statutory Offices is included in the annual report of the Management Commission for that fiscal year.
As per the act, the Auditor General must complete a compliance audit once during each General Assembly.