The Auditor General of Newfoundland and Labrador, Denise Hanrahan, today delivered a performance audit on the Office of the High Sheriff to the House of Assembly. The audit reports on findings and recommendations regarding the Office’s financial processes, staffing complement and competencies, security systems, and departmental oversight. The audit period was April 2020 through December 2022.
The audit concluded that the Department of Justice and Public Safety did not provide effective oversight in support of the Office’s responsibilities and legislative requirements. The Office also did not have the financial control processes or related staff competencies and complement to fulfill its operational responsibilities for receiving and distributing court-ordered payments.
In addition, the audit determined that the department was slow to respond to critical financial reporting and vacancy issues, and as of April 2020, annual audits had not been completed since 2017. Prior to January 2022, there was limited evidence to indicate that Justice and Public Safety took steps to address this issue.
The audit full report, as well as an audit overview, can be found by visiting: www.ag.gov.nl.ca.
Quote
“In my January 2022 Annual Report, I noted that the Office of the High Sheriff audited financial statements had not been completed since March 2017, potentially increasing the risk of undetected error or fraud. I cannot audit what does not exist, and while no error or fraud was detected in this performance audit, the risk remains as long as there are outstanding financial statements or internal control deficiencies. It is essential for the Department of Justice and Public Safety to provide effective oversight to the Office of the High Sheriff and ensure it has appropriate financial control processes and the staff to meet its operational requirements to fulfill its mandate in an efficient and effective manner.”
Denise Hanrahan
Auditor General of Newfoundland and Labrador
-30-
Learn more
Follow us on X (Twitter) @OAG_NL
Like us on Facebook
Join us on LinkedIn
Media contact
Chrysta Collins
Manager of Communications and Stakeholder Engagement
Office of the Auditor General
709-730-1568
chrystacollins@oag.nl.ca