PREFACE: It is a recognized good practice to perform follow-ups after two years from the tabling date of an audit report. Consequently, a follow-up of the 2002 Partnerships Audit Report was added to Internal Audit's Plan for this year. The Plan was approved by NRC's Senior Executive Committee on July 24,2004. Follow-up work is performed as a review engagement. This is a moderate level of assurance which is normally limited to enquiry, analysis and discussion. When such work is conducted, internal audit provides a lower level of assurance than, for example, an audit.