Some of the largest grants highlighted by Nova Scotia's auditor general to illustrate problems with how the province doles out money to community groups, organizations or individuals went to communities that were, at the time, located in Liberal-held ridings.

That's according to information provided by the Department of Communities, Culture and Heritage after Auditor General Michael Pickup refused to disclose the details.

That includes $100,000 for the Dan K. Stevens Memorial Arena in Eskasoni to pay for a new electrical panel and ice plant equipment, and $150,000 for the Lake Loon-Cherry Brook Community Centre.

The groups behind both projects asked for funding through the recreation facilities development program, but those applications came in after the deadline to apply had expired — more than a month in the case of the community centre and more than three months for the rink.

In his latest report, Pickup noted the Department of Communities, Culture and Heritage approved two projects "outside the normal process."

As well, Pickup said another two projects were not recommended for approval.

Those projects were $150,000 for infrastructure improvements at Ski Ben Eoin and $150,000 for the Lunenburg Yacht Club to build a launch ramp and a crane for moving boats in and out of the water.

Pickup said all four projects received approval from the department's minister.

Communities, Culture and Heritage spokesperson Lynette MacLeod defended the spending.

Why the projects got funding

"We fully planned to fund each of these projects because they aligned with the mandate of the department to strengthen communities/Mi'kmaq communities, increase physical activity in communities and help ensure Nova Scotians have access to recreation/sports opportunities," she said in an email.

MacLeod said the Eskasoni rink project needed to be supported so the community would have access to its rink, while the Lake Loon-Cherry Brook Community centre got money because there were "remaining funds to invest."

Ski Ben Eoin obtained funding because money was secured from other sources, while "funds became available" for the Lunenburg Yacht Club improvements.

Funding went to communities represented by Liberals

Each of these community projects were in areas of the province represented at the time by Liberal MLAs:

Pam Eyking in Victoria-The Lakes.

Keith Colwell in Preston-Dartmouth.

Michel Samson in Cape Breton-Richmond.

Suzanne Lohnes-Croft in Lunenburg.

'Not in line with best practice,' says AG

The auditor general also noted the department handed over money to two projects before Communities, Culture and Heritage had signed agreements with either group.

"This is not in line with best practice," wrote Pickup.

The projects are $1.5 million for the soon-to-be-opened Chedabucto Lifestyle Complex in Guysborough, a community that's represented by Lloyd Hines, who is also the Transportation and Infrastructure Renewal minister.

The other project is $400,000 for a cultural hub in Chéticamp. Although the community is represented by PC MLA Allan MacMaster, former Acadian Affairs Minister Michel Samson personally announced the province's contribution to the cultural hub project just three weeks before Premier Stephen McNeil called the 2017 provincial election.

Samson lost his seat in Cape Breton-Richmond, finishing second to PC candidate Alana Paon by just 20 votes.

Although the department did not dispute the findings of the audit in its official response to the report, MacLeod wrote that in both cases, "a signed agreement from the proponent was received prior to the disbursement of funds."

'Weaker accountability'

The auditor general also questioned the value of discretionary grants which, according to Pickup, represented disbursements of about $1 million a year for the department.

Auditors looked at 10 grants and concluded five of them did not have funding agreements.

"This results in weaker accountability when compared to other grant programs as there are no terms and conditions associated with the funding, meaning no accountability requirements," said the report.

Nova Scotia Auditor General Michael Pickup's latest report was released on Tuesday. (Andrew Vaughan/Canadian Press)

Pickup also wrote that six grants didn't have the level of detailed budget analysis or justification that would be required for other programs.

Those projects are:

Nova Scotia Museum Board of Governors, $40,000 for a security system installation at the Maritime Museum of the Atlantic and the Museum of Natural History.

Council of Regional Libraries, $474,000 to support public library operations across the province.

Joggins Fossil Institute, $250,000 for operating funding in 2015-16.

Black Loyalist Heritage Society, $70,000 to support the opening of the Black Loyalist Heritage Centre.

La Presse acadienne, $35,000 to support unplanned operating expenses and the special 80th anniversary edition of the paper.

Nova Scotia Museum Board of Governors, $20,000 for a Bluenose II mobile exhibit.

Pickup recommended the province come up with clearer guidelines and objectives for the millions of dollars it hands out in grants every year. The provincial government accepted the six recommendations.