9 resultados para Auditor

em Brock University, Canada


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The objective of this thesis is to study the involvement of the Auditor General in the proposal, implementation and review of major public service reform initiatives during a period spanning nearly forty years, from the early 1960s to 2001 . This period began with the Glassco Commission and concludes at the end of the term in office of Auditor General Denis Desautels in 2001. It has been demonstrated throughout this work that the role of the OAG has varied, from proponent to critic, from instigator to reviewer. In the past forty years the OAG's mandate has changed to meet the requirements of critical analysis of government operations and this has been aptly demonstrated in the office's relationship to the issue of public service reform. It has been argued that many of the problems facing the public service are cultural in nature. Reform initiatives have taken on a number of various forms with each addressing a different set of priorities. However, there has been a great deal of consistency in the cultural values that these initiatives articulate. Throughout this thesis attention has been paid to values. Values define a culture and cultural change is required within the Canadian federal public service. How and when this cultural change will occur is but one question to be answered. During the period under consideration in this thesis the government undertook several significant public service reform initiatives. Those examined in this thesis include: The Royal Commission on Government Organization, The Special Committee on the Review of Personnel Management and the Merit Principle, The Royal Commission on Financial Management and Accountability, Increased Ministerial Authority and Accountability, Public Service 2000, Program Review and finally La Releve. The involvement, or interest, of the Auditor General's Office on the subject of public service reform is generally articulated through the means of its annual reports to Parliament although there have been supplementary undertakings on this issue. Such material relevant to this study include: Towards Better Governance: Public Service Reform in New Zealand (1984-94) and its Relevance to Canada and Reform in the Australian Public Service. Annual reports to Parliament include: "Values, Service and Performance," (1990), "Canada's Public Service Reform and Lessons Learned from Selected Jurisdictions," (1993), "Maintaining a Competent and Efficient Public Service," (1997), and "Expenditure and Work Force Reduction in Selected Departments,"

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Discourse in the provincial education system that includes Aboriginal peoples is a convoluted one-sided affair. This has contributed to the limited academic success for Aboriginal secondary students in the provincial school system. The Office of the Auditor General (2004) announced a 27-28 year gap in Academic success compared to non- Aboriginal students (p. I). Both Aboriginal and non-Aboriginal stakeholders are fiiistrated and confused with the lack of support for long-term solutions to address academic success for Aboriginal students. The boundaries in education that exist between the dominant society of Canada and Aboriginal peoples in education are hindering the development of ethical space in which to negotiate and apply "concrete arguments and concepts" (Ermine, 2000, p. 140) for 'best' solutions across the cultural divide. Recent literature suggests a gap in knowledge to address this cultural divide. This study reveals racism is still prevalent and the problem lies in the fallacy of Euro-Western pedagogical beliefs. There is a need to design ethical space that will assist transformation of cross-relations in education for inclusion of Aboriginal voices and content. I submit that ethical space involves physical and abstract space. This report is a qualitative, exploratory, and single case study of one northern Ontario secondary school attended by First Nations and Metis peoples who comprise 35% of the school population. Twenty-six stakeholders volunteered to participate in six interviews. The volunteers in this study are Aboriginal and non-Aboriginal. Aboriginal peoples are firom two First Nations, and Metis peoples. It is an Aboriginal designed and delivered study that a) describes an Aboriginally-designed research method to gather data across cultural divides in a secondary school, b) reviews Tri-Council Policy Section 6 (TCPS) regarding 'good practices' in ethical research involving Aboriginal peoples, and c) summarizes stakeholder perspectives of the 'best educational environment' for one secondary school.

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A grant of land to Ann Cook of the Township of Crowland. The land is situated in the township of Wainfleet, in the County of Lincoln, in the district of Niagara. Ann Cook is granted 200 acres in lot no. 32 in the 4th concession in Wainfleet. One of the signatures on the document is illegible but other signatures include: Prideaux Selby, auditor general on April 15, 1812. This is the date that the document was entered into the auditor’s office. Isaac Brock has signed in the upper left hand corner as “Isaac Brock President” which refers to the fact that he was President administering the Government of Upper Canada and Major General commanding the forces within the province. It is also signed on the left hand side by John Macdonell (who is buried at Brock’s Monument). At the time, he was the attorney general.

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Thomas Millard Senior was born in Middlesex, Connecticut, in 1728. He served as a Private with Butler’s Rangers. In July 1784, Thomas and his wife Mary, along with their 4 children, were on a list “to settle and cultivate the lands opposite Niagara”. He took the oath of allegiance at Niagara around 1784-85.

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Catherine (Lemon) Everingham was the widow of James Everingham, a private with the first Battalion of Colo Delancys Regt. of the Jersey Volunteers. He died in the American Revolutionary War in 1796, leaving his wife and two children settled on two hundred acres of land in the Township of Willoughby. No certificate had been awarded to James Everingham for this land. Catherine subsequently petitioned the government to grant her the land that she had settled on with her family.

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The meeting notes include an audit for "year ending June 30th, 1880, thence to May, 25th, 1881". There is also an "auditor's report" by Richard Tew and P. Corridi which states: "To the President and shareholders of the Ontario Grape Growing and Wine Manufacturing Company, Barnsdale, Ont. Gentlemen, We the undersigned have much pleasure in informing you that we have completed our audit of the Company's Books for the year ending June 30th, 1880, thence to May 24th, 1881, and can testify to their correctness. In future we would recommend that the Books be made up to May 24th in each year, five weeks previous to the Annual meeting being held, and that the Day Book kept by the manager be submitted to the Secretary monthly, together with all vouchers, so that the transactions can be duly recorded in the Company's Books. We beg to congratulate the shareholders on the satisfactory exhibit of the Company's affairs, as shown by the annexed Balance Sheet. We are Gentlemen, yours respectfully." This is the first audit included in the book.

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Annual meeting of the Long Point Company (1 page, printed) attached to a copy of the May 31, 1882 balance sheet (1 page, printed). The meeting has the name J.I. Mackenzie, assistant secretary-treasurer on the bottom and the balance sheet has the names J.I. Mackenzie, secretary treasurer and Geo. H. Gillespie, auditor on the bottom of the page, June 6, 1882.

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Province of Upper Canada Grant (vellum) to Peter McCollum of the Township of Grimsby, son of James McCollum, United Empire Loyalist. He was granted 200 acres in Lot no.12 in the 5th Concession in the Township of Scott in the County of Yorke. This was entered with the auditor on Nov. 17, 1809. There is a partial crown land seal attached to this document but it is broken, Nov. 16, 1809.

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Province of Upper Canada Grant (vellum) to Abraham Huff of the District of Niagara. He was granted 200 acres in Lot 26, Concession 2 west of the communication from Chatham to Lake Erie. The crown land seal is completely intact, but faded and stained. This was entered with the auditor on Mar. 25, 1818, Mar. 16, 1818.