Office of the Auditor General of Canada 2024–25 Departmental Plan

Message from the Auditor General of Canada

Karen Hogan, Fellow Chartered Professional AccountantFCPA

Auditor General of Canada

I am pleased to present the 2024–25 Departmental Plan of the Office of the Auditor General of Canada (OAG). This document gives Canadians and parliamentarians information on the important work done by the OAG and the key objectives the organization aims to achieve in the upcoming fiscal year.

As we look to the year ahead, the OAG remains committed to delivering on its mandate while providing increased value to Canada’s Parliament and northern legislative assemblies, Canadians, and audited organizations. We will explore new ways to innovate, diversify, and add value to our work through transparent and open practices, coupled with feedback from stakeholders and partners across Canada and internationally.

The evolving environment in which we operate will continue to test our resiliency as we adapt and evolve our structure, strategies, and practices to carry out our mandate. Our foundational work on our performance audit selection process is resulting in audits that focus on areas of higher relevance for elected officials, Canadians, and the organizations we audit. In addition, we will pursue initiatives to leverage technology, such as digital solutions and data analytics and visualization, to support the delivery of our work and increase the efficiency of our audit approaches.

While navigating these changes, we will ensure that the OAG provides a healthy, safe, diverse, and inclusive work environment where our employees can thrive. I would like to take this opportunity to highlight the dedication and professionalism of the OAG’s employees and their commitment to the legislatures and organizations we work with. I take great pride in the exceptional work that the OAG undertakes daily, ultimately to serve Canada and Canadians.

Plans to deliver on the core responsibility

Core responsibility

Legislative auditing

Legislative auditing

In this section

Description

Our audit reports provide objective, fact-based information and advice on government programs and activities. With our audits, we assist Parliament in its authorization and oversight of government spending and operations.

Our audits also help territorial legislatures, boards of Crown corporations, and audit committees in their oversight of the management of government activities. Those charged with governance use our audit findings to hold their respective organizations to account for the handling of public funds.

Financial audits assess whether the annual financial statements of the Government of Canada, Crown corporations, and others are presented fairly, consistent with applicable accounting standards.

Performance audits assess whether government organizations manage programs with due regard for economy, efficiency, and environmental impact and measure their effectiveness. We have also incorporated the assessment of equity, diversity, and inclusion as a priority area for our performance audits.

Special examinations assess whether Crown corporation systems and practices provide reasonable assurance that assets are safeguarded, resources are managed economically and efficiently, and operations are managed effectively.

Quality of life impacts

As an independent agent of Parliament, the OAG indirectly contributes to the Quality of Life Framework for Canada domains and indicators. Our reports inform Parliament on the efficiency, effectiveness, and economy of government programs and financial management.

Through our legislative assurance reports, we highlight areas for improvement in government programs and services that, if acted on, can positively affect Canadians’ quality of life.

The framework’s domain, subdomain, and indicator that relate most closely to legislative auditing are as follows:

Domain: Good governance
Subdomain: Democracy and institutions
Indicator: Confidence in institutions

Results and targets

In the 2022–23 fiscal year, we updated our departmental results framework. In 2023–24, we set targets and began to collect data for these new indicators. The 2023–24 actual results will act as a baseline for reporting in future years.

Exhibit 1 shows, for the departmental result related to legislative auditing, the indicators and the targets and target dates for 2024–25.

Exhibit 1—The departmental result, indicators, and targets for legislative auditing

Departmental result: Government acts on recommendations to improve public sector programs, service delivery, and financial management and reporting.

The departmental result, indicators, and targets for legislative auditing
Departmental result indicator	Target	Date to achieve
Percentage of performance audit and special examination recommendations implemented	At least 85% of the recommendations have been implemented, 3 years after tabling	31 March 2025
Percentage of financial audit recommendations implemented	At least 85% of the recommendations have been implemented, 2 years after they were issued	31 March 2025
Percentage of measures examined for which progress made is assessed as “substantial improvement”	At least 85% of the measures have improved, 3 years after tabling	31 March 2025

The financial, human resources, and performance information for the OAG’s program inventory is available on GC InfoBase.

Plans to achieve results

The OAG conducts independent audits and studies that provide objective information, advice, and assurance to Parliament, territorial legislatures, boards of Crown corporations, government, and Canadians. The result the OAG seeks to achieve is that the government acts on the recommendations arising from our audit work to improve public sector programs, service delivery, and financial management and reporting.

We follow up on recommendations issued in our audits to assess whether they have been implemented. In the revised departmental results framework that we shared in our 2023–24 Departmental Plan, we established new indicators to measure the number of recommendations stemming from our audits that have been implemented. Starting in the 2023–24 fiscal year, we will begin reporting on recommendations issued in prior years. This independent reporting to parliamentarians about improvements that are being made in public institutions because of our audit work will promote greater accountability and transparency in the public sector and thereby contribute to improved public sector performance.

Snapshot of planned resources in 2024–25

Planned spending: $127.5 million
Planned full-time resources: 770

Related government priorities

Gender-based analysis plus

The OAG has committed to ensuring that gender-based analysis plus (GBA Plus) considerations are integrated into its performance audits and special examinations to inform elected officials and Canadians on the progress the government is making toward its gender, equity, diversity, and inclusion priorities. A summary of planned activities to support the advancement of Canada’s GBA Plus commitments is included in a supplementary information table accompanying this report. In addition, we apply a GBA Plus lens to selected internal operations (such as policies and services), which aligns with the OAG’s ongoing commitment to maintaining a healthy, safe, diverse, and inclusive workplace.

United Nations 2030 Agenda for Sustainable Development and the UN Sustainable Development Goals

The OAG has committed to aligning its audit work to support the United Nations’ 2030 Agenda for Sustainable Development and the underlying 17 Sustainable Development Goals. All of the OAG’s audits—financial audits, performance audits, and special examinations—contribute to the goal of peace, justice, and strong institutions (Goal 16). In addition, we consider the other goals when planning and reporting on our audit work. For example, the OAG’s performance audits planned for the 2024–25 fiscal year are anticipated to contribute to several of the goals, such as the goal of clean water and sanitation (Goal 6); the goal of industry, innovation, and infrastructure (Goal 9); and the goal of responsible consumption and production (Goal 12). At an organizational level, we aim to reduce the OAG’s ecological footprint, which supports Goal 12; better withstand the impact of climate change, which supports the goal of climate action (Goal 13); and ensure that we have a diverse and inclusive workforce, which supports the goal of reduced inequalities (Goal 10).

More information on how the OAG supports the United Nations’ 2030 Agenda for Sustainable Development and the Sustainable Development Goals, as well as our contributions to the Federal Sustainable Development Strategy, can be found in our departmental sustainable development strategy.

Planning for contracts awarded to Indigenous businesses

The OAG is committed to improving socio-economic outcomes for Indigenous peoples by increasing opportunities for First Nations, Inuit, and Métis businesses in our procurement processes. In the 2024–25 fiscal year, the OAG plans to award a minimum of 5% of the total value of our contracts to Indigenous businesses (Exhibit 2). This will be achieved by applying lessons learned from our engagements with the Indigenous business community during the 5% target’s phased implementation period; by pre-qualifying suppliers for OAG-awarded methods of supply, including supply arrangements for audit and related services; and by ensuring that business owners are aware of Indigenous set-aside opportunities at each step of the procurement planning process.

Exhibit 2—Contracts awarded to Indigenous businesses

Contracts awarded to Indigenous businesses
5% reporting field	2022–23 actual result	2023–24 forecasted result	2024–25 planned result
Total percentage of contracts with Indigenous businesses	3.95%	4.25%	5%

Program inventory

The OAG’s core responsibility, legislative auditing, is supported by the sole program in our program inventory, legislative audit.

Supporting information on planned expenditures, human resources, and results related to the OAG’s program inventory is available on GC InfoBase.

Planned spending and human resources

This section provides an overview of the OAG’s planned spending and human resources for the next 3 fiscal years and compares planned spending for 2024–25 with actual spending from previous years.

In this section

Spending

Actual spending summary

Exhibit 3 shows information on the OAG’s spending for the previous 3 fiscal years. Amounts for the current fiscal year are forecasted on the basis of spending to date.

Exhibit 3—Actual spending (in dollars)

Actual spending (in dollars)
Core responsibility	2021–22 actual expenditures	2022–23 actual expenditures	2023–24 forecast spending
Legislative auditing	111,370,972	127,855,729	134,430,637

Budgetary planning summary

Exhibit 4 shows information on the OAG’s spending for the upcoming 3 fiscal years.

Exhibit 4—Budgetary planning summary (in dollars)

Budgetary planning summary (in dollars)
Core responsibility	2024–25 planned spending	2025–26 planned spending	2026–27 planned spending
Legislative auditing	127,534,214	128,234,214	126,230,714

Funding

The OAG’s spending, 2021–22 to 2026–27

Exhibit 5 presents planned spending (voted and statutory) over time.

Exhibit 5—The OAG’s spending trend (in dollars)

Bar graph showing the Office of the Auditor General of Canada’s actual, forecast, and planned spending trend. Text version below:

Text description

The Office of the Auditor General of Canada’s spending trend (in dollars)
Type of spending	2021–22 actual expenditures	2022–23 actual expenditures	2023–24 forecast spending	2024–25 planned spending	2025–26 planned spending	2026–27 planned spending
Statutory	$11,611,378	$12,955,560	$13,418,150	$12,844,864	$12,844,864	$12,741,364
Voted	$99,759,594	$114,900,169	$121,012,487	$114,689,350	$115,389,350	$113,489,350
Total	$111,370,972	$127,855,729	$134,430,637	$127,534,214	$128,234,214	$126,230,714

Note: Actual and forecast spending under the OAG’s voted appropriations for the 2021–22 to 2023–24 fiscal years includes technical adjustments, such as the carry-forward from the previous year, and funding for severance payments, parental benefits, vacation credits, and other salary-related adjustments.

Forecast spending represents the total cost forecast to apply against the current year’s authorities, and planned spending refers to those amounts requested in the Main Estimates.

Estimates by vote

Information on the OAG’s organizational appropriations is available in the 2024–25 Main Estimates.

Future-oriented condensed statement of operations

The future-oriented condensed statement of operations (Exhibit 6) provides an overview of the OAG’s operations for 2023–24 to 2024–25.

The forecast and planned amounts in this statement of operations were prepared on an accrual basis. The forecast and planned amounts presented in other sections of the departmental plan were prepared on an expenditure basis. Amounts may therefore differ.

Exhibit 6—Future-oriented condensed statement of operations for the year ending 31 March 2025 (in thousands of dollars)

Future-oriented condensed statement of operations for the year ending 31 March 2025 (in thousands of dollars)
Financial information	2023–24 forecast results	2024–25 planned results
Financial audits of Crown corporations, territorial governments, and other organizations and of the summary financial statements of the Government of Canada	77,100	69,100
Performance audits	54,700	59,600
Special examinations of Crown corporations	3,600	5,300
Sustainable development monitoring activities and environmental petitions	2,900	2,400
Professional practices	12,400	11,000
Total cost of operations	150,700	147,400
Total revenues	(1,900)	(600)
Net cost of operations before government funding and transfers	148,800	146,800

Note to the future-oriented statement of operations—Parliamentary authorities

The OAG is financed by the Government of Canada through parliamentary authorities. Financial reporting of authorities provided to the OAG differs from financial reporting according to generally accepted accounting principles because authorities are based mainly on cash flow requirements. Items recognized in the future-oriented statement of operations in one year may be funded through parliamentary authorities in prior, current, or future years. Accordingly, the OAG has a different net cost of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in Exhibit 7.

Exhibit 7—Reconciliation of net costs of operations to authorities forecast (in thousands of dollars)

Reconciliation of net costs of operations to authorities forecast (in thousands of dollars)
Financial information	2023–24 forecast results	2024–25 planned results
Net cost of operations before government funding and transfers	148,800	146,800
Adjustments for items recorded as part of net cost of operations but not affecting current year authorities:
Services provided without charge by other government departments	(16,299)	(16,030)
Amortization of tangible capital assets	(720)	(1,010)
Total items recorded as part of net cost of operations but not affecting current year authorities	(17,019)	(17,040)
Adjustments for items not recorded as part of net cost of operations but affecting current year authorities:
Acquisition of tangible capital assets	2,400	2,500
Decrease in liabilities not previously charged to authorities	250	800
Total items not recorded as part of net cost of operations but affecting current year authorities	2,650	3,300
Forecast spending (authorities forecast to be used)	134,431	133,060
Add: Forecast lapse (authorities forecast to be lapsed)	2,799	2,000
Authorities forecast (authorities forecast to be requested)	137,230	135,060
Main Estimates
Vote 1: Program expenditures	109,132	114,689
Statutory amounts: Contributions to employee benefit plans	13,418	12,845
Total Main Estimates	122,550	127,534
Supplemental operating authorities	9,895	4,727
Authorities carried forward from previous year^{note 1}	4,785	2,799
Authorities forecast (authorities forecast to be requested)	137,230	135,060
Note 1 The Office of the Auditor General of Canada may carry forward up to 5% of its operating budget (based on Main Estimates program expenditures) into the next fiscal year, subject to parliamentary approval. This carry-forward amount comprises a combination of either lapsed authorities and/or credits for certain pay-related amounts for which authorities were not provided in the current year. Return to note 1 referrer

Human resources

Actual human resources summary

Exhibit 8 shows information on human resources, in full-time equivalents, for the OAG’s core responsibility for the previous 3 fiscal years. Human resources for the current fiscal year are forecasted on the basis of the year to date.

Exhibit 8—Actual human resources summary

Actual human resources summary
Core responsibility	2021–22 actual full‑time equivalents	2022–23 actual full‑time equivalents	2023–24 forecast full‑time equivalents
Legislative auditing	727	732	780

Human resources planning summary

Exhibit 9 shows information on human resources, in full-time equivalents, for the OAG’s core responsibility planned for 2024–25 and future years.

Exhibit 9—Human resources planning summary

Human resources planning summary
Core responsibility	2024–25 planned full‑time equivalents	2025–26 planned full‑time equivalents	2026–27 planned full‑time equivalents
Legislative auditing	770	760	750

Corporate information

Organizational profile

Auditor General of Canada:

Karen Hogan, Fellow Chartered Professional AccountantFCPA

Appropriate minister:

The Honourable Chrystia Freeland, Privy CouncillorP.C., Member of ParliamentM.P., Minister of Finance^{footnote *}

Enabling instruments:

Auditor General Act

Financial Administration Act

Year of incorporation / commencement:

1878

Organizational contact information

Mailing address:

Office of the Auditor General of Canada
240 Sparks Street
Ottawa, Ontario K1A 0G6
CANADA

Telephone:

613‑995‑3708 or 1‑888‑761‑5953

teletypewriterTTY:

613‑954‑8042

Fax:

613‑957‑0474

Email:

communications@oag-bvg.gc.ca

Website:

Office of the Auditor General of Canada website

Supplementary information tables

The following supplementary information table is available on the OAG’s website:

gender-based analysis plus

Information on the OAG’s departmental sustainable development strategy can be found on the OAG’s website.

Federal tax expenditures

The OAG’s departmental plan does not include information on tax expenditures.

Tax expenditures are the responsibility of the Minister of Finance. The Department of Finance Canada publishes cost estimates and projections for government-wide tax expenditures each year in the Report on Federal Tax Expenditures.

This report provides detailed information on tax expenditures, including objectives, historical background, and references to related federal spending programs, as well as evaluations, research papers, and gender-based analysis plus.

Planned reports

A list of our upcoming reports can be found on the OAG’s website.

Definitions

List of terms

appropriation (crédit)

Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires)

Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

core responsibility (responsabilité essentielle)

An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.

Departmental Plan (plan ministériel)

A document that sets out a department’s priorities, programs, expected results and associated resource requirements, covering a three-year period beginning with the year indicated in the title of the report. Departmental Plans are tabled in Parliament each spring.

departmental result (résultat ministériel)

A change that a department seeks to influence. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.

departmental result indicator (indicateur de résultat ministériel)

A factor or variable that provides a valid and reliable means to measure or describe progress on a departmental result.

departmental results framework (cadre ministériel des résultats)

A framework that consists of the department’s core responsibilities, departmental results and departmental result indicators.

Departmental Results Report (rapport sur les résultats ministériels)

A report on a department’s actual performance in a fiscal year against its plans, priorities and expected results set out in its Departmental Plan for that year. Departmental Results Reports are usually tabled in Parliament each fall.

financial audit (audit d’états financiers)

An audit that provides assurance that financial statements are presented fairly, in accordance with the applicable financial reporting framework.

full-time equivalent (équivalent temps plein)

A measure of the extent to which an employee represents a full person‑year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])

An analytical tool used to support the development of responsive and inclusive policies, programs and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography, language, race, religion, and sexual orientation.

government-wide priorities (priorités pangouvernementales)

For the purpose of the 2024–25 Departmental Plan, government-wide priorities are the high-level themes outlining the government’s agenda in the 2021 Speech from the Throne: building a healthier today and tomorrow; growing a more resilient economy; bolder climate action; fighting harder for safer communities; standing up for diversity and inclusion; moving faster on the path to reconciliation and fighting for a secure, just, and equitable world.

horizontal initiative (initiative horizontale)

An initiative in which two or more federal organizations are given funding to pursue a shared outcome, often linked to a government priority.

Indigenous business (enterprise autochtones)

As defined on the Indigenous Services Canada website in accordance with the Government of Canada’s commitment that a mandatory minimum target of 5% of the total value of contracts is awarded to Indigenous businesses annually.

non‑budgetary expenditures (dépenses non budgétaires)

Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement)

What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.

performance audit (audit de performance)

An independent, objective, and systematic assessment of how well the government is managing its activities, responsibilities, and resources.

plan (plan)

The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.

planned spending (dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in the Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

program (programme)

Individual or groups of services, activities or combinations thereof that are managed together within a department and that focus on a specific set of outputs, outcomes or service levels.

program inventory (répertoire des programmes)

An inventory of a department’s programs that describes how resources are organized to carry out the department’s core responsibilities and achieve its planned results.

result (résultat)

An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead, they are within the area of the organization’s influence.

special examination (examen spécial)

A form of performance audit that is conducted within Crown corporations. The scope of special examinations is set out in the Financial Administration Act. A special examination considers whether a Crown corporation’s systems and practices provide reasonable assurance that its assets are safeguarded and controlled, its resources are managed economically and efficiently, and its operations are carried out effectively.

statutory expenditures (dépenses législatives)

Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

target (cible)

A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées)

Expenditures that Parliament approves annually through an Appropriation Act. The vote wording becomes the governing conditions under which these expenditures may be made.