Committee Report 9-12(7): Report On The Review Of The Financial Statements Of The Government Of The Northwest Territories And The Report Of The Auditor General For Canada For The Fiscal Year Ended March 31, 1994

In the Legislative Assembly on June 6th, 1995. See this topic in context.

Committee Report 9-12(7): Report On The Review Of The Financial Statements Of The Government Of The Northwest Territories And The Report Of The Auditor General For Canada For The Fiscal Year Ended March 31, 1994
Item 11: Reports Of Standing And Special Committees

Page 1152

Henry Zoe North Slave

Thank you, Mr. Speaker. Mr. Speaker, earlier this year, the Auditor General for Canada, Mr. Denis Desautels, forwarded his Report of the Auditor General to the Legislative Assembly for the year ended March 31, 1994 to the Speaker, the Honourable Sam Gargan. This document, along with the Public Accounts 1993-94, Volumes I and II, became the focal point of two days of public hearings in early May 1995, and one day of follow-up work at the end of the month.

The Auditor General's report is divided into seven chapters: chapter 1, matters of special importance and interest; chapter 2, financial statement issues; chapter 3, compliance with authority issues; chapter 4, audit observations; chapter 5, student financial assistance; chapter 6, municipal loans; and finally, chapter 7, hidden subsidies.

The Process

The Report of the Auditor General to the Legislative Assembly for the year ended March 31, 1994 was tabled in the Legislative Assembly on April 6, 1995. The report was subsequently referred to the Standing Committee on Public Accounts for review.

The committee would like to thank the officials of the Office of the Auditor General of Canada and all of the Government of the Northwest Territories departments for their attendance and responsiveness at the public hearings in May. The cooperation of the deputy ministers and their staff was very much appreciated and contributed to a constructive and useful review process. The witnesses and the date they appeared before the committee are listed in appendix I.

This report of the Standing Committee on Public Accounts on the Report of the Auditor General to the Legislative Assembly for the year ended March 31, 1994 is presented by issue, in consideration of the fact that, in some instances, more than one department has responsibilities in an area noted in the report.

Issues And Concerns

During the public hearings in May 1995, the committee discussed various issues raised by the Auditor General with senior departmental officials. At these public hearings, the committee requested additional information to clarify points of interest and address their concerns. At the end of May, the committee reviewed the proceedings, discussed the issues further and completed the preparation of this report. This section of the report summarizes the issues and concerns raised and presents the committee's comments and recommendations.

Follow-Up On Previous Year's Recommendations

Forensic Audit Capabilities

In last year's report to the Legislative Assembly, the committee recommended that the government engage the services of a forensic auditor to address the increasing number of attempts to defraud the government, principally by employees.

The Comptroller General indicated that the personnel in the Audit Bureau have been trained in procedures and processes used in forensic auditing on a scale in keeping with the nature of frauds most commonly encountered. He felt that their qualifications are sufficient to address the needs of the Government of the Northwest Territories. He also mentioned that, should the need arise, forensic specialists can be contracted.

The committee was satisfied that the Comptroller General's Office was providing adequate audit services in this area with the resources available. The committee may wish to look at this issue again in the future to ensure the necessary level of expertise.

Listing Of Payments To Suppliers

Another recommendation from last year was specifically to the Department of Public Works and Services to provide a listing of payments over $5,000 made to suppliers and contractors as a control and accountability measure. The listing, provided to the committee on a quarterly basis, could then be tabled in the Legislative Assembly.

The Comptroller General indicated that the program to deliver this listing has been developed and tested and departments will now be asked to verify results. The first listing should be made available to the committee in June 1995. The Standing Committee on Public Accounts of the 13th Assembly will undoubtedly look forward to receiving these listings on a quarterly basis. They will provide a valuable mechanism toward achieving accountability and fiscal responsibility.

Mr. Speaker, I will now ask my colleague and deputy chairman of the committee, Mr. Ningark, to continue with the report. Thank you.

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The Speaker Samuel Gargan

Mr. Ningark.

Review Of The Capital Planning Process

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John Ningark Natilikmiot

Thank you, Mr. Speaker. In response to the continuing problem, primarily encountered in municipal capital spending, of work being carried out prior to obtaining legislative spending approval, last year the committee recommended that the capital planning process be reviewed.

The committee heard evidence from the Comptroller General that the capital planning review is being conducted and completion is anticipated in July 1996. An interim report from the capital planning committee is expected in December of 1995. With respect to the main issue of municipal projects proceeding prior to funding approval, Mr. Voytilla noted that the intention is not to reduce critical consultation in capital planning, but to ensure communities understand their responsibilities. The Department of Municipal and Community Affairs has undertaken to advise communities not to expect approval and, if they proceed with projects prior to capital appropriation, it is at their own risk.

Mr. Speaker, in the interim, however, it should be noted that the Auditor General reported that in 1993-94, a hamlet started a community capital project for which the Legislative Assembly approved funding for 1994-95. Although the expenditure was recorded as incurred, it was not approved by the Legislative Assembly.

The deputy minister of Municipal and Community Affairs assured the committee that the matter of municipalities endeavouring to accelerate the capital process has been discussed extensively with the Comptroller General's Office. He stressed that municipalities have been informed very clearly that they are responsible for all costs incurred prior to approval. He noted that, except for emergencies, they do not expect this issue to arise again.

The committee was encouraged by this response. However, "emergencies" tend to arise as they are needed and may be defined by their circumstances. Therefore, the committee wishes to stress in the strongest possible terms that, in the event that circumstances and spending plans change, appropriate approval processes must be followed. The Financial Administration Act provides a number of options by which changes to appropriations can be made, and should not be circumvented.

However, the committee recognizes that there is a difference between tax-based and non-taxed-based municipalities with regard to their ability to proceed at their own risk. There may often be sound economic reasons for proceeding ahead of schedule. In order to give the non-tax-based communities a chance to take advantage of limited and timely opportunities to secure needed capital development in those instances where it is financially beneficial to do so, the committee makes the following recommendation:

Recommendation 1

That the review of the capital planning process take into account the need for an exigent approval process to facilitate limited acceleration of capital projects where it is in the best interests of the community and will provide a cost saving to the government.

The committee will examine this particular issue when the capital planning review is completed and long-term solutions are proposed that will protect the legislative spending authority.

Video Conferencing Technology

Last year, the committee made two recommendations that dealt with investigating the potential options for use of video conferencing technology.

Mr. Speaker, the committee was informed by the personnel secretariat that this work has been initiated on a trial basis in staffing selected management positions. The project is currently limited by the restricted availability of the technology to Yellowknife and major southern centres. A report to the Standing Committee on Finance suggested favourable results so far. The secretariat has indicated that they will continue to refine and utilize the process wherever possible through 1995.

At this point, it would be useful to suggest that the Standing Committee on Public Accounts of the 13th Assembly examine the results of this project in the spring of 1996. If the benefits and costs warrant, the government should continue to pursue NorthwesTel regarding the implementation of the technology in additional northern centres.

Mr. Speaker, I will now defer to the Member for Baffin South, Mr. Kenoayoak Pudlat.

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The Speaker Samuel Gargan

Thank you, Mr. Ningark. Mr. Pudlat.

Auditor General's Report - Issues

Environmental Liability

Page 1154

Kenoayoak Pudlat Baffin South

(Translation) As noted in the Auditor General's report for 1992-93, the government's financial statements should account for the anticipated costs of cleaning up the environment. Accounting for these costs will mean recognizing, measuring and reporting environmental risks and costs associated with the government's operations.

The responsibility for reporting these costs rests with the Financial Management Board Secretariat and they had indicated their intention to record and report these costs in the March 31, 1995 financial statements.

During the hearings, the Comptroller General indicated again that this was a difficult and complex area and that no one is currently leading the way in Canada. However, a GNWT "environmental committee" has been formed to address the issue, but has not yet developed its terms of reference.

At the same time, the Canadian Institute of Chartered Accountants is proceeding to develop guidelines and standards for measuring and reporting environmental liabilities. However, at the rate things are going, the March 31, 1995 deadline for GNWT reporting is not expected to be met.

The standing committee will be monitoring progress on this important issue due to the potentially costly impact on the GNWT and northern residents. It is also an important consideration in the division of liabilities as the creation of Nunavut approaches. In addition, the Auditor General's office has indicated that they will be monitoring progress on this issue each year.

Timely Financial Reporting By Consolidated Entities

The creation of new government corporations complicates the process of completing the consolidated financial statements of the government in a timely manner. Corporations like the NWT Development Corporation must consolidate their own financial statements with those of their subsidiaries. In addition, all statements have to be audited prior to consolidation.

The financial reporting resources of corporations and their subsidiaries are often insufficient, although the recent allocation of additional resources may address inadequacies. However, as more and more subsidiaries of corporations are involved in the process, it becomes increasingly difficult for entities to report on time. As a result, the government's consolidated financial statements must wait.

Although the comptroller general noted that considerable improvement was shown in this area since 1992-93 reporting, and things are looking even better for 1994-95, the committee will continue to monitor the reporting of consolidated entities. A review being conducted of the Financial Administration Act will provide an opportunity to examine legislative relationships with consolidated entities, boards and other agencies. The committee looks forward to the results of the FAA review and will note areas for improving accountability mechanisms at that time.

Mr. Speaker, Mr. Charles Dent will now continue reading the report. Thank you.

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The Speaker Samuel Gargan

Thank you. Mr. Dent.

Financial Reporting

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Charles Dent Yellowknife Frame Lake

Thank you, Mr. Speaker. The Public Sector Accounting and Auditing Board, PSAAB, policies and recommendations have been chosen as the government's accounting guidelines. In 1986, PSAAB released Accounting Statement 3, General Standards of Financial Statement Presentation for Governments. Two recommendations from this statement remain to be followed:

-a comparison of actual results with the government's original budget; and

-disclosure of the government's physical assets on hand and available for use.

Since the release of these recommendations eight years ago, these disclosures have not been made. The Auditor General maintains that in order to compare actual spending to the spending proposed at budget time, the financial statements and budgets should be on the same basis. Therefore, the government needs to include consolidated budget information in the consolidated financial statements to provide the necessary accountability.

PSAAB Accounting Statement 3 also recommends showing the value of physical assets used by the government (land, buildings, furniture and equipment) in the notes or schedules to the financial statements. Reporting these assets would show that the government has invested in physical assets with a future value and give a better picture of the true cost of programs. In addition, further PSAAB developments are currently being considered along that same lines for the reporting of public works or infrastructure as assets.

The government response from FMBS indicates a commitment to further investigate the possibility of compliance, particularly in the area of consolidated entities' budgets being incorporated in the government's main estimates and capital estimates for presentation in the financial statements.

On the question of physical assets, the government is committed to working toward a system for recording and reporting the cost of physical assets in 1995-96.

The committee notes, however, that, with division of the Northwest Territories approaching, it is imperative that the government continue to address the need to value and report its physical assets. The Auditor General's office informed the committee that it will monitor progress on this requirement.

Mr. Speaker, the next section is on information technology.

Information Technology

In chapter four, the Auditor General noted that the government's financial information system, FIS, which provides financial information on departments and programs, is over 12 years old and becoming obsolete. As timely and accurate financial information is crucial to decision-making, this system should be updated or replaced soon. A number of factors may influence this decision. The impending division of the territories and the future financial and information needs of two territories adds to the challenge. The Auditor General questions whether the new territories will inherit aged systems or will the government change now and possibly commit Nunavut to something it may not want or need.

As the development and implementation of such a system can take years to effect, a decision on this issue will need to be made soon. No matter which option is chosen, when the decision is made to replace the FIS, the necessary people and financial resources to do so must be made available.

The government's "informatics strategy" represents an important first step in the process, and the upgrade or replacement of financial information systems is a primary component of the strategy which addresses all the information systems needs of the government.

In discussions with the committee, the Comptroller General estimated that it would take three to four years to implement a new system. He also noted that the FIS was high on the priority list of things to change. The government currently spends $200,000 to $300,000 on updating each year. The cost of a new system is estimated to be between $3 million and $8 million, depending on the anticipated needs.

In order to provide an efficient and effective management foundation to address the impending decisions facing the GNWT as a result of division, the standing committee makes the following recommendation:

Recommendation 2

That the government proceed immediately to plan and implement revised financial information systems to meet the needs of Nunavut and the western territory as a priority for the division of the Northwest Territories.

Mr. Speaker, the next section is on the student financial assistance program.

Student Financial Assistance Program

In his report, the Auditor General raised the issue of the rising costs of the student financial assistance program and the limited resources available. This increases the need for reliable and useful results information. Program objectives need to be clearer and measurable to determine whether the desired program goals are being achieved.

The Auditor General notes that the "department's strategy identifies an increasing demand for student financial assistance and recognizes that the government's financial resources are limited". Regardless of how the department proposes to address the situation, whether by limiting access or lowering the level of funding available, the decisions must be based on reliable results information. The current program objectives are incomplete and the proper results are not being measured so that informed financial decisions can be made. For example, the current results information does not measure the number of students who successfully graduate from education programs or whether they return to the north and gain employment in their field of study.

Program evaluation is a useful tool to determine the effectiveness, efficiency and economy of a given program. The FMBS has an evaluation unit, one of the functions of which is to provide assistance in program evaluation to departments. The Comptroller General provided the committee with an update on the progress in staffing and organizing this unit and indicated a number of projects they were involved in, including reviewing and improving the management for results system.

The Auditor General recommended that the department, with the help of FMBS, evaluate the student financial assistance program to "determine what combination of grants, loans and remissions best provide value to the government, meet high level legislative policies and meet the needs of northerners".

The Comptroller General noted that the evaluation unit is involved in the review and evaluation of the student financial assistance program, having assisted with drafting of terms of reference and setting up a steering committee to oversee the review. The review is designed to examine and address the concerns discussed in chapter five of the Auditor General's report.

The Standing Committee on Public Accounts is encouraged by the commitment of the department and the office of the Comptroller General to address this situation. However, the committee takes the position that whether the government can afford to maintain the program as an "entitlement" is a political decision and any move to implement a policy change should not circumvent the Legislative Assembly. The education and training of northern residents is a stated priority of this Assembly and limiting access by any means must be fully debated by its elected representatives.

Mr. Speaker, I would now like to ask, if you would allow my colleague, Mr. Whitford, representing Yellowknife South, to continue the report.

Page 1155

The Speaker Samuel Gargan

Thank you, Mr. Dent. Mr. Whitford.

Secondments

Page 1156

Tony Whitford Yellowknife South

Thank you, Mr. Speaker. When government employees are seconded to outside organizations, it is much the same as giving money. These arrangements cost money. Therefore, as the Auditor General points out, "it is important that departments keep track of and report the full cost of secondments to the Legislative Assembly in a meaningful manner".

As of March 31, 1994, there were a total of six outside secondments of GNWT employees where the cost in administration, salaries and benefits were borne in part or entirely by the government. The Auditor General points to an example in which an employee has been seconded out for over five years at a total cost to the government of more than $550,000.

In noting the significant costs to the government, the Auditor General made a three-part recommendation for better administration, control, accountability and evaluation of secondments, including full reporting to the Legislative Assembly.

The Comptroller General responded by stating that his office will follow up with departments to ensure that existing requirements and procedures are being complied with. In addition, a policy will be developed to ensure greater consistency and the appropriate section of the human resources manual will be reviewed.

In addressing the committee at the public hearings, Mr. Voytilla indicated that the secondment process has been reviewed, and it was found that it wasn't meeting the current needs of the government. Pending Financial Management Board approval, the Comptroller General indicated that implementation of the new policy for secondments could happen as soon as the end of May this year.

In response to the recommendation to consolidate the administration of secondments into one department, the Comptroller General indicated that the administration and evaluation of secondments will be centralized in the Personnel Secretariat.

The committee acknowledges the value of secondments, both to government and industry, and will be very interested in the effects of the new policy and its impact on the administration of secondments.

Vote 4 And 5 Projects For Others

In chapter seven of his report, the Auditor General notes that "expenditures under vote 4 are not subject to the normal budgetary approval process of the Legislative Assembly. The current criteria for vote 4 and 5 projects require the costs to be identifiable and measurable and the project to be for a definite duration. Some projects have been going on for many years and the public expects them to continue. What is not known, however, are the indirect costs such as administration supervision, use of vehicles and accounting of vote 4 projects to this government. Unless the relevant departments indicate and allocate such costs to all vote 4 projects, the full costs cannot be known. To recover such administration costs, the government can charge an administration fee of 6.5 per cent of all vote 4 and 5 projects. However, the practice of departments has been to request the Financial Management Board to waive these fees. In fact, in 1993-94, only $104,000 of a possible $2.9 million was collected as administration fee revenue.

In addition, some vote 4 projects started out being fully funded by Canada but are now cost-shared. As such, a project may not fit the criteria for vote 4 and 5, and the expenditures should be subject to normal budgetary scrutiny in the Legislative Assembly.

There may also be costs to the government in excess of those in the agreement. In cases where cost recoveries are not effected, as in the case of a dispute, the government is committed to making an expenditure not authorized by the Legislative Assembly.

In its response to the Auditor General, the Financial Management Board Secretariat has committed to initiating a review of the vote 4 and 5 process to determine if the method of reporting is appropriate.

In the public hearings, the Comptroller General indicated that, primarily due to the changing focus from vote 4 and 5 projects on behalf of others to cost-shared programs and devolving programs to the territorial government, the entire process is being reviewed to clarify criteria or, if warranted, perhaps even eliminate vote 4 and 5. He stated that the results of the review and the recommendations for change will be presented to the new government some time in late fall of 1995.

Page 1156

John Ningark Natilikmiot

That is the new government.

Page 1156

Tony Whitford Yellowknife South

That is us, Mr. Ningark. The Public Accounts committee of the 13th Assembly will look forward to examining the results and recommendations. Mr. Speaker, with your permission, I will stop here and ask the representative for Baffin Central, Ms. Mike, to carry on.

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The Speaker Samuel Gargan

Thank you, Mr. Whitford. Ms. Mike.

Cash, Surplus And Increased Borrowing

Page 1156

Rebecca Mike Baffin Central

(Translation) Thank you, Mr. Speaker. The Auditor General notes that "the government's March 31st net cash balance has been negative for three of the last four years. To cover this negative balance, the government needs to borrow." Essentially, expenditures are increasing at a greater rate than revenues. In the last four years, the accumulated shortfalls have decreased the government's surplus by 62.8 per cent. It is anticipated that, if the decline is not halted, the government will face increased borrowing and interest costs.

It is important to monitor the cash/borrowing positions throughout the year. In last year's Public Accounts committee hearings on the Report of the Auditor General for 1992/93, the Department of Finance presented a forecast for 1994-95 which showed a deterioration of the cash position throughout the year.

At the public hearings in May 1995, the committee again requested an update of the present cash balance and the new forecast for 1995-96. The committee then discussed the government's cash position with the deputy minister of Finance, who provided an overview of the forecast. The cash and surplus positions are deteriorating further and the 1995-96 forecast indicates that cash shortfalls will force the government into short-term borrowing on a sustained basis as early as July 1995. (Translation ends)

As a result, and based on current interest rates, the accumulated interest on borrowing by year end could be as much as $2.3 million. This estimate is subject to significant change depending on interest rate.

The deputy minister of Finance maintains that for the time being, it is to the government's benefit to lend its surplus to municipalities, for example, because interest earned from cash on hand reduces the grant from Canada. This is discussed in more detail in connection with the municipal lending practices.

The committee's main concern is that current estimates indicate a cash shortfall of almost $120 million at year end. This is significant because the borrowing limit established by the recently amended Loan Authorization Act is $100 million. It appears that the government may soon be in a position to request additional authorization from the Legislative Assembly. The committee is also concerned that it may also be necessary to address the $400 million limit on accumulated borrowing set by federal Order-in-Council, as that total currently stands at about $300 million.

The standing committee has taken on an enhanced "watch-dog" role as discussed in the 1994 public hearings on the Auditor General's 1992-93 report. Therefore, given the crucial nature of the information to Legislative Assembly decision-making, the committee will be requesting monthly cash balance statements from the deputy minister of Finance. At this point, Mr. Speaker, I would like to ask Mr. Allooloo to continue. Thank you.

Page 1157

The Speaker Samuel Gargan

Thank you, Ms. Mike. Mr. Allooloo.

Recommendation 3

Page 1157

Titus Allooloo Amittuq

Thank you, Mr. Speaker. Recommendation 3 is that the Department of Finance, through the Minister, provide copies of the GNWT Cash Flow Projection Schedule to Members of the Legislative Assembly on a monthly basis.

Administration Of Municipal Loans/Loan Lending Practices

Many capital and land development projects in municipalities are financed by loans provided by the government through the Department of Municipal and Community Affairs. The Department of Finance administers these loans which, for a number of reasons, may end up not being repaid, as was recently the case in one municipality.

The Auditor General has identified the following concerns:

-When borrowing for most long-term capital projects, municipalities must obtain approval of their taxpayers. However, where the loan is to be repaid from the proceeds of sales of developed land, the municipality can request a waiver of taxpayer approval. In this event, the loan can be repaid only from the sale proceeds and not from general tax revenues or special funds created for other purposes. If, as happened in Iqaluit, the municipality is unable to sell the land, then the government is on the hook for the amount of the loan.

-The Auditor General commented that, particularly in times of fiscal restring, it doesn't make sense for the government to assume risk without resource. He suggests that if the government wants to be in the business of lending money, it should:

- establish sound business practices

- analyze projects for viability

- assess all risks.

The Auditor General notes that the government has loaned millions of dollars to tax-based municipalities for capital projects. Given economic realities, it may be time to look at alternatives. For tax-based municipalities, he suggests that private sector financing may be an option, and could include refinancing existing loans. This would have the advantage of freeing up significant amounts of cash for the government to address other needs, and also improve commercial lending experience in the north.

In discussions with the committee, the Department of Finance indicated that they will continue to explore alternatives for meeting municipal borrowing needs. The deputy minister of Finance informed the committee that the government is in the process of re-examining its position on borrowing and then lending its surplus. For now, meaning the present fiscal year, this practice still appears to provide a net benefit to the government because the interest earned by the government from municipal loans does not reduce the grant from Canada. Therefore, municipal loans are attractive as a government investment. The results of the review will be presented as options for Cabinet to consider.

The standing committee understands the dynamics of the situation, but cautions the government that, if the costs of the municipal lending program exceed the net benefits, the government should endeavour to institute fall-back measures to minimize the impact on our financial position.

The Auditor General also recommended that the criteria for waiving ratepayer approval be reviewed and changes should be made to allow greater flexibility in collecting delinquent loans from a municipality's general and special funds. On this issue the deputy minister of Municipal and Community Affairs noted that it was not an option, as it is contrary to the spirit and intent of the municipal legislation.

The Department of Municipal and Community Affairs has indicated that they established the Debenture Review Committee in 1993 to review municipal loan applications. The committee will assess the viability of land development projects and make recommendations to the deputy minister and the Minister regarding waiving of ratepayer approval. The department "supports more rigorous scrutiny of long-term borrowing where ratepayer's approval is waived."

The Department of Finance also informed the committee that the number of municipal loans is decreasing. Ratepayers are turning down requests for funding and where their approval is waived, the new Debenture Review Committee is asking serious questions of municipalities regarding self-liquidating developments.

The Department of Finance, in cooperation with Municipal and Community Affairs and Justice, has also recently completed a new Financial Administration Manual Directive for municipal loan agreements. It was sent to the Financial Management Board in March 1995.

The committee noted that the tightening of controls and the installation of the Debenture Review Committee seems to be an improvement. However, the standing committee is concerned that the government must take every precaution, and analyze every risk, to ensure that there is a net benefit in the municipal lending process. The committee also encourages the government to take every possible step to lessen the impact of long-term loan agreements on the government's financial position.

Mr. Speaker, I will now ask our colleague and chairperson of the committee, Mr. Henry Zoe, to conclude the report. Thank you.

Page 1158

The Speaker Samuel Gargan

Thank you, Mr. Allooloo. Mr. Zoe.

Overexpenditure

Page 1158

Henry Zoe North Slave

Thank you, Mr. Speaker. In 1993-94, the Department of Education, Culture and Employment incurred an overexpenditure of $942,000. The committee discussed the circumstances with the deputy minister who indicated that it amounted to less than one-half of one per cent of their total budget. He explained that unexpected increases in a number of areas, including student financial assistance and advanced education, accounted for most of the overspending. Essentially, the department was unable to forecast an additional enrolment of 300 students in January 1994, and the expenditure was incurred in the fourth quarter.

The committee would like to remind departments that section 32 of the Financial Administration Act prohibits overspending appropriations, and any indications of this likelihood should be addressed within the provisions of the act.

Acknowledgements

The Standing Committee on Public Accounts, Mr. Speaker, would like to thank the departments and their officials who appeared as witnesses before the committee on short notice. Their cooperative and responsive efforts contributed greatly to a constructive review of the Auditor General's Report.

Motion To Receive Committee Report 9-12(7) And Move To Committee Of The Whole, Carried

Mr. Speaker, that concludes the report of the Standing Committee on Public Accounts; therefore, I move, seconded by the honourable Member for Natilikmiot, that the Report of the Standing Committee on Public Accounts on the Review of the Financial Statements of the Government of the Northwest Territories and the Report of the Auditor General for Canada for

the Fiscal Year Ending March 31, 1994, be received by the Assembly and moved into committee of the whole.

Page 1158

The Speaker Samuel Gargan

Thank you, Mr. Zoe. The motion is in order. To the motion.

Page 1158

An Hon. Member

Question.

June 5th, 1995

Page 1158

The Speaker Samuel Gargan

Question has been called. All those in favour? All those opposed? Motion is carried.

---Carried

Mr. Zoe.

Page 1158

Henry Zoe North Slave

Thank you. Mr. Speaker, I seek unanimous consent to waive Rule 93(4) and have Committee Report 9-12(7) of the Standing Committee on Public Accounts moved into committee of the whole for today. Thank you.

Page 1158

The Speaker Samuel Gargan

Thank you. The Member for North Slave is seeking unanimous consent to waive Rule 93(4). Are there any nays? There are no nays. Mr. Zoe, you have unanimous consent.

Page 1158

Henry Zoe North Slave

Thank you.

Page 1158

The Speaker Samuel Gargan

The report will be put into committee of the whole. Item 11, reports of standing and special committees. Mr. Whitford.

Committee Report 9-12(7): Report On The Review Of The Financial Statements Of The Government Of The Northwest Territories And The Report Of The Auditor General For Canada For The Fiscal Year Ended March 31, 1994

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