Nutrition North: Report of the Auditor General of Canada

This report presents the results of a performance audit conducted by the Office of the Auditor General of Canada under the authority of the Auditor General Act.

A performance audit is an independent, objective, and systematic assessment of how well government is managing its activities, responsibilities, and resources. Audit topics are selected based on their significance. While the Office may comment on policy implementation in a performance audit, it does not comment on the merits of a policy.

Performance audits are planned, performed, and reported in accordance with professional auditing standards and Office policies. They are conducted by qualified auditors who

• establish audit objectives and criteria for the assessment of performance;
• gather the evidence necessary to assess performance against the criteria;
• report both positive and negative findings;
• conclude against the established audit objectives; and
• make recommendations for improvement when there are significant differences between criteria and assessed performance.

Performance audits contribute to a public service that is ethical and effective and a government that is accountable to Parliament and Canadians.

Chapter 6 of the report of the Auditor General (attached) is an audit of Nutrition North Canada, which is a program of Aboriginal Affairs and Northern Development Canada since 2011. The objective of Nutrition North is to make healthy foods more accessible and affordable to residents of isolated northern communities.