INAC-related Auditor General of Canada Reports

The Auditor General of Canada provides information that Parliament uses to assure itself that the federal government is accountable for its stewardship of public funds. The Auditor General reports regularly, normally three times a year to the House of Commons and reports are made public when they are tabled in the House. The Auditor General's powers and responsibilities are set out in the Auditor General Act.

The Auditor General conducts regular performance audits and studies of federal departments and agencies to determine whether programs and services are being managed with due regard for economy, efficiency, and whether there are measures in place to determine their effectiveness. The Auditor General also conducts follow-up audits to monitor progress made by departments and agencies, special examinations of Crown corporations and audits of federal government financial statements published in the Public Accounts of Canada.

The following performance audits and studies involved Aboriginal Affairs and Northern Development Canada (AANDC), now called Indigenous and Northern Affairs (INAC).

June 2011 Chapter 4 – Programs for First Nations on Reserves
A status report on the management of programs to improve the lives of First Nations and Inuit and the roles of INAC, Health Canada, Canada Mortgage and Housing Corporation (CMHC) and the Treasury Board Secretariat (TBS). The report focused on education, water quality, housing, child and family services, land claim agreements and reporting requirements.

June 2011 Chapter 3 – Internal Audit
This government-wide audit assessed whether departments, including INAC, are meeting the requirements of the TB Internal Audit Policy (2009).

June 2011 Chapter 1 – Financial Management and Control and Risk Management
This government-wide audit examined whether departments, including INAC, have sufficient financial and risk management controls, use resources economically and have reliable financial information.

Fall 2010 Chapter 1 – Canada's Economic Action Plan
The INAC initiatives examined included First Nations schools projects, water and wastewater projects and on-reserve housing.

Spring 2010 Chapter 4 – Sustaining Development in the Northwest Territories
INAC, Environment Canada and HRSDC's implementation of measures to ensure sustainable and balanced economic development in the Northwest Territories.

Fall 2009 Chapter 6 – Land Management and Environmental Protection on Reserves
This audit examined INAC and Environment Canada responsibilities for land management and environmental protection on reserves.

Spring 2009 Chapter 1 – Gender-Based Analysis
The audit focused on whether selected departments, including INAC, are conducting gender-based analysis to inform the development of new initiatives.

March 2009 Chapter 4 – Treaty Land Entitlement Obligations
The focus of the audit was to assess INAC's management practices and responsibilities under treaty land entitlement agreements in Saskatchewan and Manitoba.

December 2008 Chapter 1 – A Study of Federal Transfers to Provinces and Territories
The study examined the mechanisms that federal departments, including INAC, use to transfer funds to the provinces and territories.

May 2008 Chapter 4 – First Nations Child and Family Services Program
The audit focused on INAC processes and resources used for First Nations child and family services on reserves.

October 2007 Chapter 3 – Inuvialuit Final Agreement
This audit assessed economic, environmental, and wildlife obligations under the Inuvialuit Final Agreement (1984), specifically INAC's role as the lead department in ensuring that federal obligations are met.

November 2006 Chapter 7 – Federal Participation in the British Columbia Treaty Process
The audit examined the B.C. treaty process for the reconciliation of Aboriginal rights and land claims. INAC was one of the departments studied.

May 2006 Chapter 6 – Management of Voted Grants and Contributions
This government-wide audit assessed the management and controls for federal voted grants and contributions. INAC was one of the departments studied.

May 2006 Chapter 5 – Management of Programs for First Nations
The audit examined the progress of five departments, including INAC, with respect to previous audit recommendations concerning housing, economic development, health care, the food mail program, comprehensive land claims, and reporting requirements for First Nations.

May 2006 Chapter 1 – Managing Government Financial Information
This government-wide audit assessed the financial control systems and processes, including accrual-based budgeting, for 11 federal departments and agencies, including INAC.

Commissioner of the Environment and Sustainable Development

Under the aegis of the Auditor General, the Commissioner of the Environment and Sustainable Development (CESD) reports to Parliament on federal environmental and sustainable development matters that the Commissioner believes should be brought to its attention.

CESD conducts performance audits and studies to determine whether federal environment and sustainable development policies and activities are being implemented effectively, and are delivering results. The Commissioner also manages the environmental petitions process which ensures that Canadians get answers from federal ministers on specific environmental and sustainable development issues that fall under federal jurisdiction.

The following CESD performance audits and studies involved Aboriginal Affairs and Northern Development Canada (AANDC):

December 2011 Chapter 6 – Environmental Petitions Annual Report
The annual Environmental Petitions report provides information on the status of petitions received by the Commissioner and the responses from federal departments and agencies, including INAC.

December 2011 Chapter 5 – A Study of Environmental Monitoring
The study focused on key challenges and best practices of environmental monitoring systems.  INAC was one of the departments studied.

October 2011 Chapter 1 – Climate Change Plans Under the Kyoto Protocol Implementation Act
This audit examined implementation of climate change measures associated with meeting Canada's Kyoto obligations. INAC was one of the departments studied.

Fall 2010 Chapter 3 – Adapting to Climate Impacts
The government-wide audit examined departmental policies and/or programs for climate change and whether there are adequate risk management processes and measures in place.

Fall 2010 Chapter 2 – Monitoring Water Resources
This audit focused on the quality of fresh surface water in Canada. INAC was one of the departments studied given its co-management responsibilities in the North and for First Nations on reserves.

October 2007 Chapter 1 – Sustainable Development Strategies
This audit examined environmental protection and sustainable development strategies. INAC was one of the departments studied.

September 2006 Chapter 2 – Adapting to the Impacts of Climate Change
This audit examined strategies and action plans for managing the impacts of climate change. INAC was one of the departments studied given its responsibilities in the North.

September 2006 Chapter 4 – Sustainable Development Strategies
This government-wide audit examined the progress made by 21 federal departments and agencies, including INAC, on their sustainable development strategies.

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