Thank you, committee. Bill 38, Protected Areas Act, is now ready for a third reading. Does committee agree that this concludes our consideration of Bill 38?
Agreed.
Thank you, committee. This concludes consideration of the bill. Thank you to the Minister, and thank you to the witnesses who have been sitting patiently for hours. Sergeant-at-Arms, please escort the witnesses from the Chamber. What is the wish of committee? Mr. Beaulieu.
Thank you, Mr. Chairman. I move that the Chair rise and report progress.
Thank you, Mr. Beaulieu. The motion is in order and non-debatable. All those in favour? All those opposed? The motion is carried.
---Carried
I will rise and report progress.
May I have the report, Member for Hay River North?
Thank you, Mr. Speaker. I seek unanimous consent to move order 21, report of Committee of the Whole, up on the order papers and consider it immediately. Thank you, Mr. Speaker.
The Member is seeking unanimous consent to move Item 21 after consideration of Committee of the Whole.
---Unanimous consent granted
Thank you. Mr. Speaker, your committee has been considering Committee Report 18-18(3), Standing Committee on Economic Development and Environment Report on the Review of Bill 38: Protected Areas Act, and Bill 38, Protected Areas Act, and would like to report progress; and that Committee Report 18-18(3) is concluded, with five motions adopted; and that Bill 38, Protected Areas Act, is ready for third reading; and Mr. Speaker, I move that the report of the Committee of the Whole be concurred with.
Masi. Do I have a seconder? Member for Inuvik Twin Lakes. The motion is in order. All those in favour? All those opposed?
---Carried
Thank you, Mr. Speaker. Thirty-five years ago today, the Committee for Original People's Entitlement, or COPE, signed the Inuvialuit Final Agreement with the Government of Canada on behalf of the Inuvialuit of the Western Arctic. The Inuvialuit Final Agreement was the first comprehensive land claim agreement north of the 60th parallel, and only the second of its kind in Canada. In many ways, this agreement led the way for the future negotiation of land, resources, and self-government agreements in this territory, and perhaps in Canada.
The IFA was negotiated to help preserve Inuvialuit cultural identity and values within a changing northern society and to enable Inuvialuit to be equal and meaningful participants in the northern and national economy and society. It was also intended to help protect and preserve the Arctic wildlife, environment, and biological productivity.
Under the agreement, Inuvialuit received ownership of over 90,000 square kilometres of land, including almost 13,000 square kilometres of subsurface ownership. In addition to lands, the Inuvialuit received $152 million in capital transfer payments from the Government of Canada. The IFA also provides the Inuvialuit with certain wildlife harvesting rights in the ISR, including the exclusive right to harvest game on Inuvialuit lands and the exclusive right to harvest furbearers.
Perhaps just as importantly, the IFA also gave Inuvialuit a guaranteed right to have a say in important decisions in the region. The agreement provided for the creation of the Inuvialuit Regional Corporation, established the Inuvialuit Game Council, and ensured Inuvialuit participation on co-management boards, including the Fisheries Joint Management Committee, Wildlife Management Advisory Council, Wildlife Management Advisory Council (North Slope), Environmental Impact Screening Committee, and the Environmental Impact Review Board.
Economically, the IFA established the Inuvialuit Development Corporation to help ensure Inuvialuit had an adequate level of self-reliance and a solid economic base to allow them to participate fully in the northern Canadian economy.
Today, the Inuvialuit Regional Corporation continues to be an important partner with the Government of the Northwest Territories in working on behalf of all residents. The IRC was the first Indigenous government to join with our government in signing the Devolution Agreement-in-Principle in January 2011, continuing their role as trend-setters for Indigenous rights in the Northwest Territories. Their support and participation in the negotiation of the final agreement was invaluable to our government, and they continue to be strong supporters and allies in its ongoing implementation.
Our government is currently engaged, along with the IRC, in negotiations with the Government of Canada on a co-management regime for offshore oil and gas resources. Negotiation of co-management is one of the remaining commitments under the Devolution Agreement and will help ensure that Northerners are able to both have a say in the development of these resources and to benefit from them economically.
The Inuvialuit have also joined us in the science-based review of the federal moratorium on oil and gas development in the Arctic Ocean. Together, we recognize the enormous economic potential of this untapped resource, and we look forward to the day when our residents can benefit from its safe and responsible development.
Mr. Speaker, I know that there are many events planned back home to mark today's anniversary. While we cannot be there to take part ourselves, I would like to invite all Members of the Legislative Assembly to join me in congratulating all Inuvialuit on this important anniversary, and I look forward to another 35 years and more of successful partnership between our governments. Thank you, Mr. Speaker.
Masi. Congratulations on Inuvialuit Day from all of us here at the Legislative Assembly. Ministers' statements. Minister of Infrastructure.
Mr. Speaker, the Government of the Northwest Territories committed in our mandate to advance a number of renewable and alternative energy solutions to reduce our reliance on fossil fuels and lower the cost of living. One of those commitments included implementing a new Northwest Territories Energy Strategy, which we achieved in April 2018 when we tabled the 2030 Energy Strategy: A Path to More Affordable, Secure and Sustainable Energy in the Northwest Territories. This strategy defines our long-term vision and approach for transitioning to a lower carbon economy.
Mr. Speaker, I am pleased to provide Members with an update today on the progress that we have made, as we mark our first year of implementing the Energy Strategy, and to share with you what we have planned.
In 2018-2019, the Government of the Northwest Territories and its partners invested over $21 million in energy actions and initiatives, an unprecedented investment in energy in the Northwest Territories. We were also successful in obtaining federal funding for a large number of energy initiatives.
For example, under the Low Carbon Economy Leadership Fund, the Government of the Northwest Territories secured $31.2 million over four years, for programs such as the Greenhouse Gas Grant Program for Buildings and Industry, the Greenhouse Gas Grant Program for Governments, and additional funding to support the Arctic Energy Alliance.
Under the Investing in Canada Infrastructure Program, we secured $30 million for the Inuvik Wind Project, $15 million for a new generator in Sachs Harbour, and $10.7 million for upgrades to the Snare Forks hydropower generator.
In January, our government announced with the federal government a commitment for approximately $1.6 million to advance the Taltson Hydro Expansion Project, including for engagement with our Indigenous government partners. We were also pleased with a commitment for an additional $18 million in the most recent federal budget and look forward to advancing the next steps of this transformative project.
Mr. Speaker, during the upcoming year, the Government of the Northwest Territories plans to invest up to $64 million to continue the implementation of the 2030 Energy Strategy. This includes $2.74 million in core funding to the Arctic Energy Alliance and an additional $2.84 million to roll out enhanced programs and services for the Arctic Energy Alliance to better meet the needs of the public.
Already this fiscal year, the Government of the Northwest Territories has launched programs under the Low Carbon Economy Leadership Fund, including the $8 million Greenhouse Gas Grant Program for Buildings and Industry and $2.4 million to continue supporting the Greenhouse Gas Program for Governments.
Our government is committed to continuing to address the cost of living and reduce greenhouse gas emissions in the Northwest Territories. We will be investing up to $18 million in the Inuvik Wind Project, as well as $7.4 million to begin the Sachs Harbour wind-diesel project. We will also spend up to $1 million to engage communities, invest in engineering design, and set the stage to connect Whati, Fort Providence, and Kakisa to renewable hydropower within the next few years.
We are also leading by example. This year, we have allocated $4.2 million to complete efficiency overhauls on two of our own vessels, the MV Lafferty ferry near Fort Simpson and the Jock McNiven tug operated by Marine Transportation Services, in order to reduce the amount of fuel needed for operations. We are also introducing an electric vehicle rebate program through the Arctic Energy Alliance, so that the public can help do its part in reducing greenhouse gas emissions.
The Department of Infrastructure will also partner with the Northwest Territories Housing Corporation to invest up to $2.9 million to construct a biomass district heating system at Sissons Court in Yellowknife. This initiative will help lower the cost of heating of 45 public housing units and will offer significant greenhouse gas reductions.
Mr. Speaker, the 2030 Energy Strategy was developed to help address the cost of living in the Northwest Territories, by investing in programs and services that support energy efficiency and conservation, and the deployment of alternative and renewable energy. These investments also benefit our territory by reducing our reliance on fossil fuels and help us to meet national greenhouse gas emission reduction commitments under the Paris Agreement and the Pan-Canadian Framework on Clean Growth and Climate Change.
The increased support of our government and from federal partners in energy solutions have contributed to the Government of the Northwest Territories' goal to stabilize or decrease energy costs for communities, businesses, and industry across the Northwest Territories. Thank you, Mr. Speaker.
Masi. Ministers' statements. Minister of Municipal and Community Affairs.
Mr. Speaker, I rise today to recognize the athletes, coaches, chaperones, and most importantly, all of the volunteers who are making their way to Hay River for the annual Northwest Territories Track and Field Championships.
At 1:00 p.m. today, events will have commenced, making this the 29th Anniversary of one of the Northwest Territories' premier sporting events. I, along with some of my colleagues from the House, will be in attendance for the opening ceremonies tonight.
Approximately 30 teams and 1,150 athletes will embark on vying for the Championship Banner. 28 of those teams are from schools in 13 different communities from every region.
Mr. Speaker, this event is a massive undertaking that could not be done without the tremendous volunteer and community support of Hay River and the surrounding region. Hay River continues to show that they can support and host these types of events. I applaud you all. Special recognition goes to Tim Borchuk, JJ Hirst, and Rachel Yee for leading this year's event.
Mr. Speaker, events like the Track and Field Championships encourage our youth to lead healthy and active lifestyles, which improve physical and mental well-being and, ultimately, the well-being of our communities.
I want to thank Members of this Assembly and those who have preceded us in supporting great sport, physical activity, and recreation events across the Northwest Territories.
Mr. Speaker, I would like to wish the best of luck to all of the athletes and coaches and that all participants will share in friendly, challenging, and rewarding competitions and that the youth will benefit for years to come from the experiences and friendships that they will find at the Northwest Territories Track and Field Championships. Mahsi cho, Mr. Speaker.
Masi. Ministers' statements. Minister of Health and Social Services.
Mr. Speaker, one of this government's top priorities is the safety and well-being of children and youth receiving Child and Family Services. This includes making sure that we maintain a child's connectedness to family, community, and culture.
We have learned from our experiences, through internal and external audits, through engagement with Indigenous governments, and through feedback from stakeholders, that we need to better manage, resource, structure, and sustain changes implemented under Building Stronger Families.
We know that the improvements we were making under Building Stronger Families were the right approaches; the issue was how we were doing it. This is why I directed the Department to develop a two-year quality improvement plan that highlights how we will be taking action to address the issues identified through our own internal audits, the 2018 Auditor General of Canada's report, and recommendations from Indigenous governments, Child and Family Services Staff, Foster Family Coalition of the Northwest Territories, and key stakeholders.
Later today, I will table the response to the Standing Committee on Government Operations' Review of the 2018 Report of the Auditor General of Canada on the Northwest Territories Child and Family Services. The recommendations from this report have also informed the Quality Improvement Plan.
The Quality Improvement Plan, which will be released this summer, is the accumulation of everything that we have learned from our experiences and engagement with all of our key stakeholders. It is a living document that will focus our efforts on 10 priority areas for making the improvements that our child and family services system requires. As we take action in these priority areas, the plan's flexibility will help us make sure that we are on the right path, are adjusting our approach when needed, and are considering all options for success.
In May, Department of Health and Social Services and authority staff held a face-to-face meetings with Indigenous governments to go over the draft quality improvement plan. The meeting was fruitful, and we are in the process of re-prioritizing, refining, and adding new action items to the plan as a result of feedback received from the Indigenous governments.
Although the plan is still being finalized with respect to the actions that we want to achieve, the department has already begun work in implementing a significant portion of the action items. To date, approximately a quarter of the action items in the plan have already been completed, while other items have been initiated and are ongoing.
For example, we piloted forensic interviewing training with fifteen child and family services staff in April. This training was aimed at improving skills and confidence of font-line staff in conducting child protection investigations and in interviewing children or youth alleged to have experienced some form of abuse or neglect. The training was recorded and will be shared with all regions for future training. In February and May of this year, we also provided refresher training on the four established Structured Decision Making Tools to CFS managers, supervisors, and some senior staff, and delivered this training to front-line staff in the Sahtu and Beaufort-Delta regions.
Mr. Speaker, last November, we implemented a new guardianship standard that requires the completion of a home assessment for anyone applying for guardianship under the Children's Law Act. The standard was sent to all child and family services staff and informs them on the screening requirements and supports they need to provide to potential guardians taking on the responsibility for caring for a child.
New investments by our government allow us to acquire 21 new positions to assist in addressing capacity and staffing challenges across the Northwest Territories. A territorial-wide recruitment for child and family services staff is in place to fill these positions and address vacancies. Increased staffing will improve the ability of children and family services to meet our responsibilities by reducing caseloads and will enhance our capacity to provide better support for children, youth, and their families.
Mr. Speaker, improving the quality of the child and family services system, as with all systems, is an ongoing process and not a single event. It will take time, and we may need to adjust, rework, and add action items in order to ensure the safety and well-being of children and youth in our care. This is why transparency and partnership are foundational to the quality improvement approach that we are taking to address the changes the CFS system that are required.
We will report regularly on how we are doing by publicly releasing regular updates on the Quality Improvement Plan. We will continue to work closely with stakeholders, Indigenous governments, all of our staff, and those accessing our services, to ensure that we remain on the right track towards improving the child and family services system.
Mr. Speaker, I am confident the partnerships we are forming and the quality improvement steps we are taking will change the narrative of the NWT Child and Family Services system to a place of improved practices and outcomes for children, youth, and their families. Thank you, Mr. Speaker.
Masi. Ministers' statements. Minister of Finance.
Thank you, Mr. Speaker. I rise today to update the House and Northwest Territories residents on the implementation of the NWT Carbon Tax.
The Government of the Northwest Territories committed to implementation of carbon pricing as part of the Pan-Canadian Framework on Clean Growth and Climate Change. Provinces and territories were provided with the option of implementing their own approach to carbon pricing or having the federal backstop approach implemented in their jurisdictions.
In the NWT, we decided to pursue our own made-in-the-North approach, recognizing our unique environment and the requirement for a level of consistency with the federal approach. We released our planned approach in July of 2018, including the offsets to mitigate the impact of carbon pricing on the cost of living and doing business in the NWT.
Mr. Speaker, as a reminder, our approach included an NWT Carbon Tax on fuels that will begin at rates equivalent to $20 per tonne of greenhouse gas emissions and increase annually to $50 per tonne. Revenues from the NWT Carbon Tax will be used to mitigate the impact and address climate change by:
exempting aviation fuel;
providing a 100-percent rebate on the carbon tax on heating fuel for residents and small business;
introducing a rebate of the carbon tax on community electricity production to mitigate the impact on electricity rates;
implementing a new cost-of-living offset benefit that will be provided to all residents to offset the impact of the carbon tax on consumer goods and services;
providing a rebate program for large emitters, that will provide a level of consistency in the treatment of those industries, as is provided under the federal system and is being provided for residents and small businesses in the NWT; and
making investments in energy initiatives that further reduce greenhouse gas emissions.
Mr. Speaker, Bills 42 and 43 were introduced in the February session and proposed changes to the Petroleum Products Tax Act and the Income Tax Act that would facilitate implementation of the NWT Carbon Tax and offset programs.
This legislation is currently being reviewed by the Standing Committee on Government Operations. Given the time needed to review the legislation and our legislative calendar, we expect that the legislation will be ready for consideration for third reading in the August session.
The original intent was to implement the NWT Carbon Tax on July 1, 2019. The GNWT now intends to implement the NWT Carbon Tax on September 1, 2019.
Mr. Speaker, at this time, I seek unanimous consent to waive Rule 34(6) so that all Ministers' statements filed with the clerk can be delivered today. Thank you, Mr. Speaker.
---Unanimous consent granted
This delay was unintended and in no way should be considered as a lowering of the government's commitment to implementing the NWT Carbon Tax. Carbon pricing will be introduced in the NWT either utilizing our own approach or having the federal backstop imposed upon us. We believe our approach has significant advantages for our businesses and residents, including in the way we have approached rebating the carbon tax on heating fuel, protecting electricity rates, and providing the cost-of-living offset benefit to all residents of the NWT.
We have reached out to the Government of Canada, the Premier has spoken with Minister Morneau as the federal intergovernmental Minister, and I will be speaking with Minister McKenna tomorrow. They are aware of our legislative process and the challenges all legislatures face when nearing the end of their term in office to fulfill their mandates. There is no plan on the part of the federal government to implement the federal backstop on July 1st. We would thank them for their understanding.
Mr. Speaker, addressing climate change is a key priority item for the 18th Legislative Assembly. The 2030 NWT Climate Change Strategic Framework and the 2030 NWT Energy Strategy and all their related actions and introducing carbon pricing all represent significant action this government is taking on this priority. The federal government has been an important partner in these initiatives.
Mr. Speaker while there is still much more to be done, I believe this Assembly is providing a strong foundation for continued action on this important issue. Thank you, Mr. Speaker.
Masi. Ministers' statements. Colleagues, at this time, I am going to call for a short break.
---SHORT RECESS
Thank you, Mr. Speaker.
Mr. Speaker, the Standing Committee on Government Operations is pleased to present its report on the review of the 2017-2018 Public Accounts of the Government of the Northwest Territories, which took place in Yellowknife, Northwest Territories, from April 10 to 11, 2019.
Members of the standing committee would like to take the opportunity to thank Assistant Auditor General Mr. Terry DeJong, Mr. David Irving, principal, and Ms. Michelle Smith, director, from the Office of the Auditor General (OAG), who travelled from Ottawa and Edmonton to assist the standing committee with its review. The committee wishes to acknowledge the constant support of the OAG's staff, without whose able assistance, these reviews would not be possible.
The standing committee also wishes to thank Mr. Jamie Koe, Comptroller General, and officials from his office in the Department of Finance for their appearance before the committee. The committee takes this opportunity to commend the Comptroller General for his work over the course of the 18th Legislative Assembly and wish him well in his future endeavours.
Summary of Committee Findings
One: Significance of a Clean Audit Opinion
The committee notes that the consolidated 2017-2018 Public Accounts of the Government of the Northwest Territories received a clean audit opinion from the Auditor General and commends the Government of the Northwest Territories for this achievement.
Two: Timeliness of the Public Accounts
Both the interim and consolidated 2017-2018 Public Accounts were completed in time to meet applicable statutory deadlines. In this final review of the public accounts for the 18th Legislative Assembly, the standing committee would like to acknowledge the continued improvements made by the Government of the Northwest Territories, its boards, and other entities in the timely completion of the public accounts, under the leadership of the Department of Finance. The committee appreciates the commitment of Cabinet Ministers and the dedication of the public service that has resulted in this progress and commends the government for this achievement.
Three: Accountability and Transparency
The committee acknowledges the good work that has been done by the Department of Finance to improve its public financial reporting, including the production of An Overview of the Public Accounts and annual financial highlights. The committee encourages the GNWT to continue to strive to improve its public financial reporting. Accordingly, committee makes the following recommendations:
Recommendation 1
The Standing Committee on Government Operations recommends that the Department of Finance annually table a consolidated budget that shows anticipated revenues and expenditures for the larger government reporting entity, consistent with the information that will be reported at fiscal year-end in Section I of the Public Accounts: Consolidated Financial Statements.
Recommendation 2
The Standing Committee on Government Operations recommends that the Department of Finance undertake an analysis of best practices for public governments with respect to public financial reporting and table its findings in the 19th Legislative Assembly prior to the review of the 2018-2019 Public Accounts. The committee further recommends that this report identify how the findings will inform any future changes to be made by the GNWT with respect to its public financial reporting.
Four: Public-Private Partnerships
Committee acknowledges the improvements that have been made in how public-private partnership projects are reported in the public accounts but believes there is room for further improvement. While awaiting the completion of national accounting standards for P3 projects, the committee encourages the Department of Finance to continue to work with the Office of the Auditor General to improve its financial reporting for P3 projects.
Five: Environmental Liabilities
The committee was advised that the Department of Finance is looking at ways to make its inventory of contaminated sites available online. The committee recommended last year that the department model its site on the Treasury Board of Canada's Federal Contaminated Sites Inventory. The committee makes the following recommendations as the committee's work proceeds:
Recommendation 3
The Standing Committee on Government Operations recommends that the Department of Finance provide the standing committee with the opportunity to review and provide comment on the platform and content used for the public disclosure of contaminated sites prior to the finalization of this work.
Six: Fiscal Responsibility Policy 15.03
The committee thanks the Department of Finance for its positive response to last year's recommendation requesting additional information indicating where, in the public accounts, the figures can be found that are used to report on the Fiscal Responsibility Policy. This information is important to the committee because it enables an interested reader to independently verify the government's calculations.
Seven: Borrowing and the "Debt Wall"
While the available borrowing capacity at the end of 2018 was greater than anticipated in the borrowing plan, the overall trend shows a decline, from $536.3 million in 2016 to $395.9 million in 2018. Continued fiscal vigilance, designed to ensure that the GNWT does not hit the debt wall, is likely to feature prominently in the Finance Minister's fiscal strategy during the upcoming 19th Legislative Assembly.
Eight: Protection of Privacy and Disclosure of Information
The committee appreciates the steps taken by the Department of Finance to report Student Loan Remissions on a separate schedule in the Public Accounts from Bad Debt Write-offs and Forgiveness. The committee regrets that further agreement could not be reached to protect the personal information of students receiving student loan remissions. Further legislative amendments may be needed to resolve this outstanding matter.
In conclusion, the committee proposes Recommendation 4:
The Standing Committee on Government Operations recommends that the Government of the Northwest Territories provide a response to this report within 120 days.
The committee looks forward to this response. This concludes the Report of the Standing Committee on the Review of the 2017-2018 Public Accounts of the Government of the Northwest Territories.
Mr. Speaker, I move, seconded by the honourable Member for Tu Nedhe-Wiilideh that Committee Report 19-18(3) be deemed read and printed in Hansard in its entirety.
Thank you, Mr. Speaker.
The motion is in order. To the motion.
Question.
Question has been called. All those in favour? All those opposed? The motion is carried.
---Carried
Introduction
The Legislative Assembly of the Northwest Territories' Standing Committee on Government Operations ("SCOGO" or "the committee") has a mandate to review and report on the Government of the Northwest Territories' public accounts. This review helps ensure that issues related to public spending the GNWT's fiscal management practices are publicly examined and scrutinized to promote government accountability.
In the course of its review, the committee makes recommendations to the government to improve financial management reporting and practices. The Standing Committee on Government Operations is pleased to present this report on its review and looks forward to receiving the government's response.
About the Public Accounts
The public accounts are the financial statements of the Government of the Northwest Territories (GNWT), which are prepared annually according to Canadian public sector accounting standards (PSAS). They are also prepared in accordance with requirements contained in the federal Northwest Territories Act and the GNWT's Financial
Administration Act (FAA).
The public accounts are produced in four sections:
Section I contains the consolidated financial statements, reporting the combined results of operations for all GNWT departments, revolving funds, public agencies, territorial corporations and other related entities that are considered part of the government reporting entity. This information is audited by the Auditor General. Section I also contains an unaudited Financial Statement Discussion and Analysis, which provides a management analysis by the GNWT of information reported in the public accounts.
Section II presents the non-consolidated, unaudited financial statements for GNWT departments only, including the revolving funds and special purpose funds they administer. It also includes the financial statements for the Legislative Assembly and its statutory offices.
Sections III and IV contain the supplementary financial statements of boards and other entities.
The Significance of a Clean Audit Opinion
In an unqualified or "clean" report, the auditor concludes that the government's financial statements present its financial results fairly, in all material respects. This indicates that the government complied with Canadian public sector accounting standards and statutory requirements. It also demonstrates that any changes in accounting policies, and the impact of those changes, have been adequately determined and reported.
A clean opinion does not necessarily tell the reader that the government is in good economic health. Its purpose is to provide assurance that Government's financial report is complete and transparent and has not misrepresented any important facts.
The committee notes that the consolidated 2017-2018 Public Accounts received a clean audit opinion from the Auditor General and commends the Government of the Northwest Territories for this achievement.
Timeliness of the Public Accounts
Section 36 of the FAA requires that the interim public accounts be completed by September 30 following the end of the fiscal year in question, and tabled at the earliest opportunity. The interim public accounts contain the financial information of GNWT departments that later form Section II of the public accounts.
Section 35 of the FAA requires that the consolidated public accounts be completed by December 31 following the end of the fiscal year in question, and tabled no later than the fifth day of next sitting of the Legislative Assembly. This section of the act also permits the Minister of Finance to publicly release the public accounts before they are tabled.
Deadlines for the 2017-2018 Public Accounts
The interim Public Accounts were provided to SCOGO by the Minister of Finance on August 29, 2018 and tabled in the Legislative Assembly on October 11, 2018 [TD 218-18(3)].
The consolidated Public Accounts were:
Signed off by the Minister of Finance on October 18, 2018;
Provided to SCOGO and released to the public on October 31, 2018; and
Tabled in the Legislative Assembly on November 1, 2018 [TD 295-18(3)].
Both the interim and consolidated final 2017-2018 Public Accounts were completed in time to meet applicable statutory deadlines. The 2017-2018 Interim Public Accounts were completed a full month prior to their statutory deadline and were provided to the Committee two weeks earlier than in the previous year. The consolidated Public Accounts were completed and transmitted to committee approximately a week earlier than in the previous year, and tabled in the Legislative Assembly in the fall sitting of the same calendar year, as compared with the previous year when they were tabled in the spring sitting of the following year.
Timeliness of the Financial Statements for Individual Entities Consolidated in the Public Accounts
Section 31 of the FAA requires that the public boards, agencies and councils forming the government reporting entity (GRE) have their public accounts audited annually. The fiscal year end for some of these entities differs from the GNWT's and falls on either June 30 or September 30, depending upon the legislation governing each entity. Section 32 of the FAA provides that, on the request of the public entity, the Minister of Finance may allow an extension to the deadline for completion of its financial statements, not exceeding 60 days.
In the Financial Statement Discussion and Analysis part of Section I of the public accounts, the GNWT includes a list of the entities consolidated within the public accounts, along with the dates they completed their financial statements. This list, titled Completion of Entities Consolidated Within the Public Accounts, identifies the fiscal year-end for each entity, any revised due date resulting from the entity's request for an extension, and the actual completion date of the entity's financial statements for the year in question. This list was originally included in the public accounts at the request of the standing committee and committee thanks the GNWT for its continued inclusion of this information.
The committee reviewed the compliance of public agencies in the government reporting entity with their respective deadlines. Again this year, there were 22 audited entities consolidated in the public accounts. Of these, 20 entities completed their financial statements on time:
four entities (Aurora College; the NWT Health and Social Services Authority; the NWT Business Development and Investment Corporation (BDIC); and the NWT Housing Corporation) requested extensions and met their extended deadlines;
two entities failed to meet their original deadlines and failed to seek extensions:
the Dehcho Divisional Education Council was only two days late; and
the NWT Human Rights Commission was almost two weeks late.
In its discussion with OAG staff, committee was interested to learn that late receipt of the GNWT's public accounts has the potential to adversely impact the OAG's ability to meet its own deadline for completion of the audit. For the 2017-2018 fiscal year, OAG staff related that, even though both the Northwest Territories Health and Social Services Authority (NTHSSA) and the Norwest Territories Housing Corporation were compliant with the FAA and met their extended deadline, the timing of the receipt of their financial statements left the GNWT with limited time to consolidate these entities and the OAG limited time to finalize their audit.
Committee appreciates that the 60-day extension provided for in the FAA may be necessary to ensure compliance by some entities, but cautions that the full 60 days should only be used by the entities under the most exceptional circumstances. Committee encourages the Minister to carefully consider any requests for extension and to grant additional time only to the extent it is absolutely necessary.
With respect to the compliance of entities consolidated in the public accounts, committee discussed this matter with the Comptroller General, during last year's review. This resulted in a recommendation that the Comptroller General consider, and report back to the standing committee on, the utility of entering into service agreements or memoranda of understanding with GNWT boards, agencies, or other entities requiring support or assistance to complete their year-end financial reporting as required under the FAA.
This year, the Comptroller General reported that, while the department had not found it necessary to enter into formal service arrangements with any of the smaller entities, they did find that providing smaller entities with reminders of their obligations under the FAA produced positive results.
Committee believes that the results speak for themselves and that they show a notable improvement over last year's results. Committee urges the Office of the Comptroller General to continue the work it is doing to ensure that smaller government entities are completing their public accounts in a timely manner and, when necessary, seeking appropriate extensions from the Minister as required by the FAA.
Finally, committee is aware that the Department of Finance has been working to complete the translation of government annual reports in French and ensure that those of the territorial corporations are completed annually moving forward. Committee notes the OAG's observation that, while significant progress has been made, the government is not there yet.
In this final review of the public accounts for the 18th Legislative Assembly, the standing committee would like to acknowledge the continued improvements made by the Government of the Northwest Territories, its boards, and other entities in the timely completion of the public accounts, under the leadership of the Department of Finance. Committee appreciates the commitment of the Cabinet Ministers and the dedication of the public service that has resulted in this progress and commends the government for this achievement.
NOTABLE AUDIT SUBJECT AREAS
Accountability and Transparency
A commitment to improving accountability and transparency is one of the key priorities of the 18th Legislative Assembly, and a fundamental component of the Government of the Northwest Territories' Mandate. To serve a useful purpose, public information must be clear, concise, and easily understood by the average, non-expert reader.
The public accounts are the definitive source of information for the public on the GNWT's fiscal performance. However, they are prepared for a very specific purpose, according to federal and territorial legislation and following standards set by the Public Sector Accounting Board. As a result, these documents are not always easily understood by non-expert readers.
In previous reviews, the standing committee urged the Department of Finance to find ways to make the information contained in the public accounts as clear as possible for interested readers lacking expertise in finance or accounting. Finance responded positively by producing a document, available online, titled "The Public Accounts: An Overview." It sets out the process for the development of the public accounts and describes the contents of each section. This is supplemented by a document titled Annual GNWT Financial Highlights of the Public Accounts which highlights the results contained in the public accounts for a given fiscal year. Committee commends the department for making these materials available to the public and urges their continued production in future years.
While this is a step forward, there is more the GNWT could be doing to improve its public financial reporting for the non-expert reader. The CD Howe Institute, a respected Canadian not-for-profit institute providing independent research that promotes sound public policy, annually publishes a report rating the fiscal accountability of Canada's federal, provincial and territorial governments.
In its 2018 rating of the fiscal accountability of senior governments, CD Howe downgraded the GNWT's financial reporting for the 2017-2018 fiscal year from a C to a D+. This put the NWT second from the bottom of all provinces and territories and the federal government, with only Prince Edward Island graded lower. In commenting on the performance of the NWT and PEI, CD Howe's report notes that:
"Their budgets contain multiple revenue and spending figures that no non-expert could possibly reconcile with the headline figures in their public accounts. They publish their accounts relatively late, and do not provide straightforward comparisons between their budgets and delete results."
CD Howe has proposed the following policy solutions to improve the transparency of public financial reporting in Canada:
Public accounts should reflect public sector accounting standards;
Budgets should match public accounts;
Estimates should match budgets, in presentation and timing;
Key numbers must be accessible and recognizable;
Budgets should appear before the fiscal year starts; and
Year-end results must be timely.
This is the seventh annual review since the Standing Committee on Government Operations reinstated the review of the public accounts. In each of these reviews, the GNWT has received a clean audit opinion from the Auditor General, which verifies that the public accounts are being prepared according to public sector accounting standards. As well, past committee reports have traced the improvements made by the GNWT in completing the public accounts in a timely manner. In other words, committee recognizes that not all of the CD Howe Institute recommendations are relevant. Nonetheless, committee feels that the work of the Institute may be of value to the GNWT in improving its financial reporting.
Producing budgets that match the public accounts, for example, is one area where there is room for improvement. CD Howe sets out the ideal it argues that legislators should be pushing for, noting that:
"Budgets are the core statement of a government's fiscal priorities. Budget votes are votes of confidence. They typically get extensive legislative debate, wide media coverage and attention from the interested public.
"The audited financial statements in the public accounts are the definitive report of the government's annual finances. They are the official record of what a government raised and spent. Ideally, they present a consolidated annual statement of all revenue and expenses, with the difference between revenue and expenses representing the change in the government's net worth over the year.
"Comparing total revenue and total expenditure in a government's budget and in its public accounts totals should be straightforward. If it is, the reader will easily be able to answer such basic questions as how close last year's results were to last year's plans or what kind of increases or decreases this year's budget implies relative to last year's results. If the comparison is unclear, answering such basic questions is hard; even a smart and motivated but non-expert reader may find it impossible."
At present, the figures set out in the GNWT's budget address and main estimates do not match the figures in the consolidated public accounts [Section I]. Instead, they match the non-consolidated statements [Section II], which are not audited. For 2018, this leaves a gap of $237.3 million between the total revenues reported in the consolidated public accounts as compared with what is reported in the main estimates. For expenses, the difference is $245.0 million. It also leaves the public without a clear picture of what the overall budget estimates are for the larger government reporting entity, as compared with GNWT departments alone.
Committee discussed with the OAG and the GNWT's Comptroller General, the challenges of reconciling the GNWT's budget and main estimates with its year-end accounting. Committee was pleased to hear that the OAG was supportive of and had, in fact, encouraged the GNWT to develop consolidated budgets comparable to the consolidated financial statements contained in Section 1 of the public accounts. The Comptroller General indicated that there had been some discussion about this in the Department of Finance and offered the opinion that the earliest they would be able to table such a document would be in the May-June sitting of the Legislative Assembly. Accordingly, the committee makes the following recommendation:
Recommendation 1
The Standing Committee on Government Operations recommends that the Department of Finance annually table a consolidated budget that shows anticipated revenues and expenditures for the larger government reporting entity, consistent with the information that will be reported at fiscal year-end in Section I of the Public Accounts: Consolidated Financial Statements.
While committee has found the work of the CD Howe institute helpful for its suggestions as to how the GNWT might improve its public financial reporting, committee recognizes that there are other organizations and research institutes doing work in this area, such as the World Bank, Commonwealth Parliamentary Association, United Nations and others, whose findings may be of assistance to the GNWT in future.
Accordingly, committee makes the following recommendation:
Recommendation 2
The Standing Committee on Government Operations recommends that the Department of Finance undertake an analysis of best practices for public governments with respect to public financial reporting and table its findings in the 19th Legislative Assembly prior to the review of the 2018-2019 Public Accounts. Committee further recommends that this report identify how the findings will inform any future changes to be made by the GNWT with respect to its public financial reporting.
The standing committee again thanks the Department of Finance for its positive response to the committee's recommendations to improve public communications related to the public accounts and commends the department for its achievements, to date, in this area.
Public-Private Partnerships
Public-private partnerships, known as P3s, are a long-term approach to procuring public infrastructure where the private sector assumes a significant share of the risks associated with financing, design, construction and long-term maintenance of the constructed facility, in return for a share of the rewards derived from its ongoing operation. The P3 approach tends to be used for large-scale, high-dollar-cost projects which, by their nature, are of interest to Members of the Legislative Assembly and the public. The GNWT's involvement in P3 projects is guided by the GNWT's P3 Management Framework and P3 policy.
In its report last year, committee noted that, at the end of 2015, the Canadian Public Sector Accounting Board (PSAB) approved a proposal to develop a national public sector accounting standard specific to public-private partnerships. According to the PSAB website, an exposure draft, for circulation amongst PSAB members, was to have been completed in the first quarter of 2019.
While awaiting the outcome of this initiative, the Office of the Auditor General has been working with the GNWT's Department of Finance on the accounting treatment of P3s in the public accounts. As a result, the manner of reporting P3 projects in the public accounts continues to evolve from year to year.
In 2016-2017, the GNWT began including a section on P3s under the Financial Statement Discussion and Analysis part of Section I (p. 39). This information provides the reader with background information on the nature and purpose of each P3 project, in a narrative that is easily understood by the average reader. The projects reported on are the Mackenzie Valley Fibre Link, Stanton Hospital Renewal, and the Tlicho all-season road.
In 2016-17, note 14 (long term debt) identified loans to the builders of the Stanton renewal and Mackenzie Valley Fibre Link projects. Last year, on the advice of the OAG, committee recommended that the GNWT consider bringing together all of its information about P3 projects under one note in the consolidated public accounts, until such time as the new PSAB standards are put in place. This year, the information on long-term debt associated with P3 projects has been moved to a separate note 15, which reports the liabilities under public-private partnerships.
In 2018, the liabilities associated with P3 projects, as reported in note 15, totalled $166.5 million. This represents a total increase of $24.4 million (17.2 percent) over the previous year. The $166.5 million total (2017 - $142.1 million) is comprised of liability amounting to $86.6 million (2017 - $51.2 million) for the Stanton Renewal project and $79.9 million (2017 - $90.9 million) for the Mackenzie Valley Fibre Link project.
In addition to this information, information on P3 projects can be found in the following places in the public accounts:
Note 2(u) [Section I, p. 13] provides a summary of the significant accounting policies related to P3s. The essence of the accounting approach is that, where government is determined to bear the risks and rewards of an asset under construction, the capital asset (classified as a work-in-progress) and the corresponding liability are recorded based on the percentage of completion. Where government does not bear the risks and rewards of the asset until substantial completion, the future associated agreement is disclosed.
This section also notes that, for P3 projects: the capital, operating and service costs, over the life of the agreement, must exceed $50,000; the agreement must extend over the initial capital construction phase; there is appropriate risk-sharing between the government and its private sector partners; and there must be a clear net benefit to government as compared with standard procurement processes.
Note 19 [Section I, p. 34] provides information on the future annual payments the GNWT is required to make with regard to P3-related contractual obligations, excluding the financing portion disclosed in note 15. Note 19 shows future operational payments on P3 projects from 2019 to 2048 totalling $414.0 million and P3 construction costs totalling $76.0 million for the fiscal year ending March 31, 2019.
Finally, Schedule A, the Consolidated Schedule of Tangible Capital Assets [Section I, p. 40] identifies, under infrastructure, capitalized costs for the Mackenzie Valley Fibre Link totalling $95.0 million for 2018 (2017 - $66.2 million). It also reports work-in-progress costs of $238.7 million (2017 - $146.2 million) for the Stanton Renewal project and $0 (2017 - $28.8 million) for the Mackenzie Valley Fibre Link project.
Committee is pleased to see the progress that has been made on reporting P3s in the public accounts, but notes that the Office of the Auditor General feels there is still room for further improvement to consolidate the information on P3s to a single note in the public accounts.
Committee is confident that the GNWT will adhere to the new PSAB standard on P3s once it is released and encourages the Office of the Comptroller General to continue working with the OAG in preparation for the introduction of this new standard.
Environmental Liabilities
The accounting treatment of environmental liabilities by public sector bodies is set out in the PSAB's standard PS 3260 – Liability for Contaminated Sites. Under this standard, the GNWT is responsible for recording estimates in its financial statements for the further evaluation or remediation of all known contaminated sites for which it is legally responsible.
Environmental liabilities arise when contamination exceeds established environmental standards. Estimated remediation costs are recorded in the year in which they become known. Where no financial liability has been recognized, this is because the contamination is determined unlikely to affect public health or safety, cause damage, or impair the surrounding environment. These sites continue to be monitored as part of the GNWT's ongoing environmental protection program. Where new information becomes available indicating greater concerns about a given site, the remediation costs would be recorded at that time.
As reported under Note 11, Section I for the government reporting entity as a whole, environmental liabilities of $62.5 million plus asset retirement obligations of $7.6 million totalled $70.0 million (2017 – $72.3 million) and included 281 identified sites (2017 – 279) as potentially requiring environmental remediation. Per Note 11, Section II, environmental liabilities for government departments only totalled $50.6 million (2017 – $53.7 m) and included 246 sites (2017 – 245 sites).
Included in the 281 sites are 79 sites (2017 – 80 sites) for which no financial liability has been recognized because the contamination is determined unlikely to affect public health or safety, cause damage, or impair the surrounding environment. These sites will continue to be monitored for changes as part of the GNWT's ongoing environmental protection program.
There were two sites (2017 – six sites) closed during the fiscal year that were either remediated, or no longer meet the criteria required to record a liability for contaminated sites, in accordance with Canadian public sector accounting standards (PSAS).
Giant Mine is included as one of the sites and has been formally designated as contaminated under the NWT Environmental Protection Act. In 2005, the GNWT recorded a liability for its share of the remediation, the remaining balance of which is $2.7 million [2017 - $2.7 million]. During the review, Committee asked the Comptroller General why there has been no reduction in this liability from the previous year and when the GNWT expects to be able to discharge this obligation. Committee was advised that work done on the Giant Mine Reclamation in 2017-2018 was covered from within the Department of Environment and Natural Resources appropriation. As indicated in Note 11, Section II, there are six other abandoned, non-operating mine sites that the GNWT and Canada will be jointly remediating, on a cost-sharing allocation similar to that used for Giant Mine.
Last year, Committee recommended that the GNWT make the its inventory of contaminated sites available online, modeled upon, and with a level of disclosure comparable to, the Federal Contaminated Sites Inventory maintained by the Treasury Board of Canada Secretariat. Finance replied that it "will work with ENR, as well as the GNWT contaminated site committee to discuss the possibility of expanding the current disclosure of these sites on a GNWT website" and that the "Comptroller General will report back to Committee during the review of the 2017-18 Public Accounts."
At this year's review, the Comptroller General advised Committee that the GNWT has looked at a number of models, including that used by the federal government and the Government of Yukon. He noted that the federal site requires specialized software the GNWT does not have. He also indicated his optimism that the new Information Systems Shared Services group would be able to offer the department the support necessary to make progress on this file. The Comptroller General further noted that there is work to be done to ensure that that property values are not negatively affected and to ensure that the level of disclosure appropriately balances the need for transparency while protecting the privacy of individuals.
Committee makes the following recommendation:
Recommendation 3
The Standing Committee on Government Operations recommends that the Department of Finance provide the standing committee with the opportunity to review and provide comment on the platform and content used for the public disclosure of contaminated sites prior to the finalization of this work.
Fiscal Responsibility Policy 15.03
The GNWT's Fiscal Responsibility Policy (FRP) was first established, in 2005, as a policy of the Financial Management Board and later re-issued as a Cabinet-approved policy. The purpose of the FRP is to ensure that the GNWT plans for and achieves sufficient operating surpluses to finance annual infrastructure investments and meets debt servicing payments on any amounts borrowed. This requires the government to adhere to the following parameters that are set out in the policy:
Affordable debt (including debt associated with P3 projects): Non-consolidated debt servicing payments (defined as principal repayments together with debt interest plus any incidental costs associated with administration of the debt) shall not exceed 5 percent of total non-consolidated annual revenues; and Infrastructure financing (excluding P3 projects): Government will restrict infrastructure investments, as follows:
A minimum of 50 percent from the operating surpluses generated within the non-consolidated (Section II) public accounts; and
A maximum of 50 percent from government debt.
As a result of pressure by the standing committee, Finance now reports annually, in the Financial Statement and Analysis part of Section 1 of the public accounts (p. 34), on how the GNWT has performed with respect to the numerical parameters set under the FRP.
The GNWT concludes that it has met the parameters of the FRP for the 2017-2018 fiscal year. With respect to affordable debt, Figure 2 reveals that debt servicing costs of $28 million, as compared with non-consolidated revenues of $1.840 billion, meant that the GNWT's debt servicing payments amounted to 1.54 percent of total revenues, still well below the 5 percent threshold but higher than the previous year's 0.59 percent.
With respect to infrastructure financing, the FRP requires the government to generate an annual non-consolidated operating surplus to fund infrastructure development because, at a minimum, 50 percent of infrastructure costs must come from the operating surpluses generated within the non-consolidated (Section II) public accounts. Committee notes that the language in the report has been simplified and the references to surplus cash have been contextualized.
The report indicates that "total operating cash required under the FRP was $141 million, while the government was able to generate operating cash of $222 million during the year." This section of the report concludes by noting that the cash required for infrastructure expenditures, which doesn't include out-of-scope P3 projects, totalled $225 million, requiring the GNWT to borrow only $3 million for capital acquisitions in 2018.
Committee takes note of the fact that the information provided in figure 2, presented on p. 34 of Section I, now includes annotations indicating where, in the public accounts, the figures can be found. This is important to committee because it enables an interested reader to independently verify the government's calculations. Committee thanks the Department of Finance for its positive response to last year's recommendation requesting this additional information.
Borrowing and the "Debt Wall"
Part 8 of the Financial Administration Act governs borrowing and debt management by the GNWT. There are two key constraints placed upon the GNWT with respect to borrowing.
First, section 108 of the FAA requires that the government prepare an appropriation bill that sets limits for short- and long-term borrowing and includes information on all existing and projected borrowing for the fiscal year. Short-term debt is defined as borrowing for a period of time that is 365 days or shorter and long term debt, which is borrowing for periods in excess of 365 days. Short-term borrowing tends to occur when the GNWT does not have sufficient cash resources to meet immediate cash flow requirements, such as payroll. Long-term borrowing is largely used to finance capital construction.
The short-term borrowing limit is set in the Appropriation Act and referenced in the GNWT's annual borrowing plan. The borrowing plan can be found on p. xv of the 2017-18 Main Estimates.
The 2017-2018 borrowing plan shows a borrowing limit for short-term debt set at $370 million, with an estimated 2017-2018 year-end balance of $305 million; a total government borrowing limit set at $771 million, with an estimated 2017-2018 year-end balance of $698.5 million; and total consolidated borrowing for the entire government reporting entity estimated to be $989.5 million at the end of the 2017-2018 fiscal year.
The second key constraint on GNWT borrowing is established by the federal government. The FAA prohibits the Financial Management Board from authorizing borrowing by public agencies that would contravene section 28 of the Canada's Northwest Territories Act. This section of the federal legislation provides that total borrowing by the GNWT must not exceed the limit set by the Governor-in-Council on the recommendation of the federal Minister of Finance. Prior to devolution, the GNWT's total borrowing limit was $800 million. In May 2015, the limit was increased by $500 million to the current limit of $1.3 billion. This limit is frequently referred to as the GNWT's "debt wall."
The 2017-2018 Main Estimates show the estimated impact of GNWT borrowing on the debt limit. This table shows the federally-imposed debt limit of $1.3 billion, less total estimated year-end territorial borrowing of $989.5 million, leaving total available borrowing authority – also referred to as a "debt cushion" of $310.5 million estimated for the end of the 2017-2018 fiscal year.
It is interesting to compare these estimates with the year-end results reported in the 2017-2018 Public Accounts. Note 14 [Section I, p. 24] reports total borrowing at the end of the 2017-2018 fiscal year of $904 million, leaving available borrowing capacity of $395.9 million, as compared with the estimated $310.5 million. While the available borrowing capacity at the end of 2018 was greater than anticipated in the borrowing plan, the overall trend shows a decline:
Available Borrowing Capacity
2016 - $536.3 million
2017 - $471.9 million
2018 - $395.9 million
Continued fiscal vigilance, designed to ensure that the GNWT does not hit the debt wall, is likely to feature prominently in the Finance Minister's fiscal strategy during the upcoming 19th Legislative Assembly.
Protection of Privacy and Disclosure of Information
Over the course of the 18th Assembly, the Standing Committee on Government Operations has expressed concern about the manner in which student loan remissions are reported in the public accounts and the level of detail disclosed. Committee was concerned by the optics of reporting student loan remissions, which are positively associated with students having reached their academic goals, in the same schedule reporting the write-off and forgiveness of bad debts.
Last year, committee recommended that Finance report student loan remissions in a separate schedule from bad debt write-offs and forgiveness to help eliminate the potential perception that students named in the schedule are somehow associated with bad debts.
In response, Finance indicated its willingness to implement this recommendation. The 2017-18 Public Accounts evidence this change. The Non-Consolidated Schedule of Student Loan Remissions (Schedule 11) now appears separately from the Non-Consolidated Schedule of Bad Debt Write-offs and Forgiveness (Schedule 9).
Committee thanks the Office of the Comptroller General and the Department of Finance for making this improvement to the public accounts. Committee has also expressed the concern that the level of detail reported, which includes a student's full name and the amount of the remission for the fiscal year, constitutes an invasion of students' privacy. Committee questioned whether or not the Department of Education, Culture and Employment was advising students, at the time that loan applications are submitted, that any future loan remissions will be publicly reported. Committee learned that this had not been happening, and was advised that this oversight has been corrected. Committee is pleased to learn that this change has been made.
Committee was also advised that the Department of Finance would be undertaking a privacy impact assessment of this matter to determine whether the department's handling of the matter was consistent with legislative requirements. Committee was told that the results of the privacy impact assessment would be compared with the current disclosure and that, if required, the 2018-2019 Public Accounts would reflect any changes.
Committee was provided, in confidence, with the results of the privacy impact assessment on April 4, 2019, in advance of this year's public accounts review. The findings of this assessment, which committee is not at liberty to disclose, and which was conducted internally by the department, support Finance's position that the information contained in the Non-Consolidated Schedule of Student Loan Remissions (Schedule 11) is being disclosed in a manner consistent with legislative requirements.
Committee is of the view that it has exhausted the debate on this matter with the Department of Finance and that the best way forward, to effect further protection of student privacy, is to consider legislative amendments that would exempt student loan remissions from the degree of disclosure that the GNWT views as required under current legislation. Given that the term of the 18th Legislative Assembly concludes later this year, committee suggests this matter is best pursued by its successor committee in the 19th Legislative Assembly.
CONCLUSION
Given that this is the last review of the public accounts to be completed during the 18th Legislative Assembly, committee has taken the opportunity to reflect on its working relationship with the Department of Finance, through the Office of the Comptroller General, and the progress that has been made over the four reviews that it has conducted. Committee appreciates the appearance of Department of Finance officials during the annual reviews. Committee feels that the collaborative and positive working relationship it has had with Finance officials has resulted in notable improvements to public accounts reporting and sets a standard for responsive collaboration that should be emulated by officials in other departments.
Committee takes this opportunity to commend the Comptroller General, Mr. Jamie Koe, for his work and wish him well in his position. Before concluding, committee would also like to acknowledge the constant support of the Office of the Auditor General. Without the able assistance of the OAG's staff, these reviews would not be possible.
This concludes the standing committee's report. Committee looks forward to the government's response to this report.
Recommendation 4
The Standing Committee on Government Operations recommends that the Government of the Northwest Territories provide a response to this report within 120 days.
Masi. The Member for Kam Lake.
Thank you, Mr. Speaker. I seek unanimous consent to waive Rule 100(4) and to have Committee Report 19-18(3), Standing Committee on Government Operations Report on the 2017-2018 Public Accounts, moved into Committee of the Whole for consideration tomorrow. Thank you, Mr. Speaker.
Masi. The Member is seeking unanimous consent to waive Rule 100(4), Committee Report 19-18(3), to Committee of the Whole for further consideration. Are there any nays? There are no nays. Committee Report 19-18(3) is now moved to Committee of the Whole for further consideration.
---Unanimous consent granted
Mr. Speaker, I wish to table the following document entitled "Government of the Northwest Territories Response to Committee Report 12-18(3): Report on the Review of the 2018 Report of the Auditor General of Canada of the Northwest Territories Child and Family Services." Thank you, Mr. Speaker.
Masi. Tabling of documents. Government house leader.
Thank you, Mr. Speaker. I wish to table the following document entitled "What We Heard Report: Potential Mandatory Entry Level Training for Class 1 & Class 2 Drivers." I also wish to table the following document entitled "Northern Housing Summit, Northern Solutions for Northern Housing: Summary Report, Inuvik, NWT April 23-24, 2019." Thank you, Mr. Speaker.
Tabling of documents. Minister of Finance.
Thank you, Mr. Speaker. I wish to table the following document entitled "Report on the Staff Retention Policy for 2018-2019." Thank you, Mr. Speaker.
Tabling of documents. Pursuant to section 5 of the indemnities, allowances, and expenses of the regulations of the Legislative Assembly and Executive Council Act, I wish to table "Summary of Members’ Absences for the period February 5, 2019 to May 22, 2019."
