Program directory · Office of the Auditor General of Canada
Legislative Audit
- Department
- Office of the Auditor General of Canada
- Program code
- BGX01 (OAG)
- Core responsibility
- Legislative Auditing
- In Departmental Plans
- 2018-19 – 2026-27 · New since an earlier plan
What it does
Our audit reports provide objective, fact-based information and advice on government programs and activities. With our audits, we support 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, the territories, Crown corporations, and others are presented fairly and are 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 incorporated the assessment of equity, diversity, and inclusion as a priority area for our performance audits and also consider the United Nations’ Sustainable Development Goals when planning and reporting on these audits.
Special examinations assess whether Crown corporation systems and practices provide reasonable assurance that assets are safeguarded and controlled, resources are managed economically and efficiently, and operations are managed effectively.
Source: the department's Program Inventory, via GC InfoBase.
History and lineage
First appears in GC InfoBase's actual spending by program in 2018-19. The data does not record when a program was created; it may be older than its first appearance here, which is limited by the sources (program spending starts in 2010-11, Departmental Plans in 2018-19).
| Program | Relation | Years with data | Actual spending over those years |
|---|---|---|---|
| Legislative Audit | This program | 2018-19 – 2028-29 | $782M |
No earlier or later program in the same department has a similar name.
Significant changes in scope and budget
Detected from the data: renames between plans, programs it appears to replace, merge with or split into (matched by name), year-over-year changes in spending of at least 25% and $5M, or in employees of at least 20% and 25 FTEs, linked budget measures, and results indicators added or dropped.
| Year | What changed | Source |
|---|---|---|
| 2022-23 | Indicators added: Percentage audit recommendations/opinions addressed by entities : For performance audits - percentage of recommendations examined for which progress made is assessed as “substantial improvement.” | Departmental Results Framework (GC InfoBase) |
| 2022-23 | Indicators dropped: Percentage audit recommendations/opinions addressed by entities : For performance audits - percentage of recommendations examined in our performance audit follow-up audits for which progress is assessed as satisfactory.; Percentage of audit reports to Parliament that are reviewed by parliamentary committees. | Departmental Results Framework (GC InfoBase) |
| 2022-23 | Renamed from “Legislative Auditing” to “Legislative Audit”. | GC InfoBase program names by year |
| 2023-24 | Indicators added: Percentage of audited organizations reporting that the Office of the Auditor General of Canada’s work adds value to their organizations; Percentage of audited organizations reporting that the Office of the Auditor General of Canada’s work helped identify areas for improvement within their organizations; Percentage of legislators reporting that the Office of the Auditor General of Canada’s work helps them be informed about government administration and the stewardship of public funds; Percentage of legislators reporting that they consider the Office of the Auditor General of Canada a trusted source of information about government administration and the stewardship of public funds; Percentage of users of our audits with oversight responsibilities reporting that the Office of the Auditor General of Canada’s work assists them in carrying out their responsibilities | Departmental Results Framework (GC InfoBase) |
| 2023-24 | Indicators dropped: Percentage audit recommendations/opinions addressed by entities : For performance audits - percentage of recommendations examined for which progress made is assessed as “substantial improvement.”; Percentage audit recommendations/opinions addressed by entities : For special examinations - percentage of significant deficiencies reported in our special examination reports that are addressed from one examination to the next.; Percentage audit recommendations/opinions addressed by entities: For financial audits percentage of qualifications and “other matters” addressed from one financial audit report to the next.; Percentage of audit reports on financial statements issued without qualifications or "other matters" raised; Percentage of audits that meet statutory deadlines, where applicable, or our planned reporting dates : financial audits of organizations with no statutory deadline, financial audits of territorial organizations, and performance audits.; Percentage of audits that meet statutory deadlines, where applicable, or our planned reporting dates : financial audits with a statutory deadline and special examinations.; Percentage of Special Examination reports with no significant deficiencies | Departmental Results Framework (GC InfoBase) |
Success criteria
The program's indicators from its department's Departmental Results Framework: the target set in each year's plan, and the result reported the following year. Source: GC InfoBase.
Historical: targets against results
Percentage of audited organizations reporting that the Office of the Auditor General of Canada’s work adds value to their organizations
Expected result: The Office of the Auditor General of Canada is viewed as a trusted source of relevant and helpful advice.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2023-24 | — | 2024 | 79% We did not have targets for the DRF indicators that were communicated in the 2023–24 DP. The targets were established for the 2024–25 fiscal year. The results reported here will act as a baseline for reporting in 2024–25 and future years. | No result reported |
| 2024-25 | ≥ 80% | 2025 | 78% Target not met (78%; 52 of 67 surveyed organizations) | Not met |
Percentage of audited organizations reporting that the Office of the Auditor General of Canada’s work helped identify areas for improvement within their organizations
Expected result: Decision makers in Parliament, territorial legislatures, and government are informed about government administration and the stewardship of public funds.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2023-24 | — | 2024 | 79% We did not have targets for the DRF indicators that were communicated in the 2023–24 DP. The targets were established for the 2024–25 fiscal year. The results reported here will act as a baseline for reporting in 2024–25 and future years. | No result reported |
| 2024-25 | ≥ 80% | 2025 | 78% Target not met (78%; 52 of 67 surveyed organizations) | Not met |
Percentage of legislators reporting that the Office of the Auditor General of Canada’s work helps them be informed about government administration and the stewardship of public funds
Expected result: Decision makers in Parliament, territorial legislatures, and government are informed about government administration and the stewardship of public funds.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2023-24 | — | 2024 | 92% We did not have targets for the DRF indicators that were communicated in the 2023–24 DP. The targets were established for the 2024–25 fiscal year. The results reported here will act as a baseline for reporting in 2024–25 and future years. | No result reported |
| 2024-25 | ≥ 90% | 2025 | 88% Target not met (88%; 61 of 69 survey respondents) | Not met |
Percentage of legislators reporting that they consider the Office of the Auditor General of Canada a trusted source of information about government administration and the stewardship of public funds
Expected result: The Office of the Auditor General of Canada is viewed as a trusted source of relevant and helpful advice.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2023-24 | — | 2024 | 92% We did not have targets for the DRF indicators that were communicated in the 2023–24 DP. The targets were established for the 2024–25 fiscal year. The results reported here will act as a baseline for reporting in 2024–25 and future years. | No result reported |
| 2024-25 | ≥ 90% | 2025 | 91% | Met |
Percentage of users of our audits with oversight responsibilities reporting that the Office of the Auditor General of Canada’s work assists them in carrying out their responsibilities
Expected result: The Office of the Auditor General of Canada is viewed as a trusted source of relevant and helpful advice.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2023-24 | — | 2024 | 94% We did not have targets for the DRF indicators that were communicated in the 2023–24 DP. The targets were established for the 2024–25 fiscal year. The results reported here will act as a baseline for reporting in 2024–25 and future years. | No result reported |
| 2024-25 | ≥ 90% | 2025 | 88% Target not met (88% - 111 of 126 survey respondents) | Not met |
Percentage audit recommendations/opinions addressed by entities : For performance audits - percentage of recommendations examined for which progress made is assessed as “substantial improvement.”
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2022-23 | ≥ 75% | 2023 | 74% Because of a methodology change, the 2022–23 result is the percentage of recommendations examined that were fully implemented. | Not met |
Percentage audit recommendations/opinions addressed by entities : For special examinations - percentage of significant deficiencies reported in our special examination reports that are addressed from one examination to the next.
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | 100% – 100% | 2019 | 75% 3 of 4 = 75% In our special examination of Marine Atlantic Inc., we found that the Corporation had not addressed the significant deficiency we had identified in the previous examination. | Not met |
| 2019-20 | 100% – 100% | 2020 | — Not applicable - No special examination report that was issued to a Crown corporation’s board in the 2019–20 fiscal year had any significant deficiencies carried over from the previous report. | No result reported |
| 2020-21 | 100% – 100% | 2021 | — None of the special examination reports issued to a Crown corporation’s board in the 2019–20 or 2020–21 fiscal years had any significant deficiencies noted in their previous examinations. | No result reported |
| 2021-22 | 100% – 100% | 2022 | — Not applicable - Two of the 3 special examination reports issued to a Crown corporation’s board had no significant deficiencies noted in their previous examinations; the third was undergoing its first examination under a new corporate structure | No result reported |
| 2022-23 | 100% – 100% | 2023 | — Not applicable. Two of the 3 special examination reports issued to a Crown corporation's board had no significant deficiencies noted in their previous examinations; the third was the corporation's first special examination. | No result reported |
Percentage audit recommendations/opinions addressed by entities: For financial audits percentage of qualifications and “other matters” addressed from one financial audit report to the next.
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | 100% – 100% | 2019 | 20% 1 of 5 = 20% When we report audit qualifications or significant deficiencies, we expect the organization to address the identified problems in a timely manner. Four of the five qualifications in our financial audits that we reported in the 2017–18 fiscal year continued in the 2018–19 fiscal year. The qualifications were for the Qulliq Energy Corporation, Ridley Terminals Inc., the Canada Developm… | Not met |
| 2019-20 | 100% – 100% | 2020 | 25% Only 1 of the 4 modifications reported in 2018–19 was addressed in 2019–20. | Not met |
| 2020-21 | 100% – 100% | 2021 | 50% Of the two modified opinions issued in 2019-20, one recurred in 2020-21: a scope limitation in the audit of Qulliq Energy Corporation. | Not met |
| 2021-22 | 100% – 100% | 2022 | 25% Target not met (25%; 1 of 4) | Not met |
| 2022-23 | 100% – 100% | 2023 | 25% Only 1 of the 4 modified audit opinions from 2022–23 were addressed. The remaining modified opinions (of the Northwest Territories Business Development and Investment Corporation, the Qulliq Energy Corporation, and the Yukon Liquor Corporation) were recurring and related to our inability to observe physical inventory counts in the prior year because of pandemic-related travel restrictions. | Not met |
Percentage of audit reports on financial statements issued without qualifications or "other matters" raised
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | 100% – 100% | 2019 | 96% In the 2018–19 fiscal year, we issued four qualifications on financial statements. One of these (Qulliq Energy Corporation) was for a limitation we faced in conducting our audit. We are working with the Corporation to address the underlying issue. The other three qualifications (Ridley Terminals Inc., the National Arts Centre, and the Canada Development Investment Corporation) were for non-compli… | Not met |
| 2019-20 | 100% – 100% | 2020 | 97% 3 audit reports we issued required modified audit opinions. Two of these instances related to appointments of officer-directors, which came up during the financial audits of Ridley Terminals Inc. and the Canada Development Investment Corporation. The third instance (Qulliq Energy Corporation) was for a scope limitation we faced in auditing the corporation's inventory management systems. | Not met |
| 2020-21 | 100% – 100% | 2021 | 96% Four audit reports we issued required modified audit opinions. Two of these instances (the Northwest Territories Business Development and Investment Corporation and the Yukon Liquor Corporation) related to an inability to attend inventory counts in the territories because of the ongoing pandemic. The third instance (the Qulliq Energy Corporation) was for a scope limitation we faced in auditing th… | Not met |
| 2021-22 | 100% – 100% | 2022 | 96% Ninety-six percent of our financial audit opinions were issued on an unmodified basis. Three of the 4 modified audit opinions related to our inability to observe physical inventory counts because of pandemic-related travel restrictions. The fourth instance related to the entity’s non-compliance with authorities for disbursements for medical-related travel that were made without the required autho… | Not met |
| 2022-23 | 100% – 100% | 2023 | 97% In 2022–23, we issued modified audit opinions on the financial statements of 3 entities (the Northwest Territories Business Development and Investment Corporation, the Qulliq Energy Corporation, and the Yukon Liquor Corporation). All 3 related to our inability to observe physical inventory counts because of pandemic-related travel restrictions. | Not met |
Percentage of audits that meet statutory deadlines, where applicable, or our planned reporting dates : financial audits of organizations with no statutory deadline, financial audits of territorial organizations, and performance audits.
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 80% | 2019 | 94% | Met |
| 2019-20 | ≥ 80% | 2020 | 93% | Met |
| 2020-21 | ≥ 80% | 2021 | 72% 38 out of 53 audits without fixed deadlines were on-time. 15 audits were reported late. | Not met |
| 2021-22 | ≥ 80% | 2022 | 87% | Met |
| 2022-23 | ≥ 80% | 2023 | 82% | Met |
Percentage of audits that meet statutory deadlines, where applicable, or our planned reporting dates : financial audits with a statutory deadline and special examinations.
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | 100% – 100% | 2019 | 95% Target not met - One of the financial audit reports we issued that had statutory deadlines, the National Capital Commission, was late. | Not met |
| 2019-20 | 100% – 100% | 2020 | 97% Two financial audit reports with statutory deadlines were late: National Defence's Reserve Force Pension Plan and Ridley Terminals Inc. | Not met |
| 2020-21 | 100% – 100% | 2021 | 95% Three financial audit reports with statutory deadlines were late: National Defence’s Reserve Force Pension Plan, Telefilm Canada, and the National Capital Commission. | Not met |
| 2021-22 | 100% – 100% | 2022 | 98% One financial audit report with a statutory deadline was late: National Defence’s Reserve Force Pension Plan. | Not met |
| 2022-23 | 100% – 100% | 2023 | 100% | Met |
Percentage of Special Examination reports with no significant deficiencies
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | 100% – 100% | 2019 | 44% 4 of 9 = 44% Of the nine special examination reports that we transmitted in the 2018–19 fiscal year, five reported significant deficiencies: the National Museum of Science and Technology (in collection management, protection, and preservation); Marine Atlantic Inc. (in unresolved strategic challenges); the Standards Council of Canada and the Canada Mortgage and Housing Corporation (in corporate g… | Not met |
| 2019-20 | 100% – 100% | 2020 | 33% Target not met (33%; 1 of 3). Significant deficiencies were noted in the special examinations of the National Gallery of Canada and the Canadian Museum of Immigration at Pier 21. | Not met |
| 2020-21 | 100% – 100% | 2021 | 50% Of the 4 entities for which we completed special examinations during the 2020–21 fiscal year, we noted that 2 had significant deficiencies: the National Arts Centre and the Canadian Dairy Commission. | Not met |
| 2021-22 | 100% – 100% | 2022 | 100% For the 2021–22 fiscal year, we reported the special examination results of 3 Crown corporations: Farm Credit Canada, the Federal Bridge Corporation, and the Public Sector Pension Investment Board. No significant deficiencies were identified for the period under review in these special examinations. | Met |
| 2022-23 | 100% – 100% | 2023 | 67% A significant deficiency was noted in the special examination of the Windsor-Detroit Bridge Authority. | Not met |
Percentage audit recommendations/opinions addressed by entities : For performance audits - percentage of recommendations examined in our performance audit follow-up audits for which progress is assessed as satisfactory.
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 75% | 2019 | — Not applicable - no follow-up conducted | No result reported |
| 2019-20 | ≥ 75% | 2020 | — No follow-up conducted. | No result reported |
| 2020-21 | ≥ 75% | 2021 | — This indicator is no longer applicable to the current format of follow-up work and is currently under review. | No result reported |
| 2021-22 | ≥ 75% | 2022 | — Cet indicateur ne s’applique plus au format actuel des travaux d’audit de suivi et fait présentement l’objet d’un examen. | No result reported |
Percentage of audit reports to Parliament that are reviewed by parliamentary committees.
Expected result: Well-managed and accountable government
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 65% | 2019 | 58% Parliamentary committees reviewed 58% of the reports that we presented to Parliament in the 2018–19 fiscal year. The House of Commons Standing Committee on Public Accounts—the primary user of our work—reviewed 63% of our reports that Parliament referred to it. We appeared before 11 House of Commons and Senate standing committees, for a total of 46 hearings and briefings. | Not met |
| 2019-20 | ≥ 65% | 2020 | 26% The parliamentary session was notably shortened in the 2019–20 fiscal year because of the fall 2019 election campaign and the March 2020 recess in the House of Commons related to the COVID-19 pandemic. | Not met |
| 2020-21 | ≥ 65% | 2021 | 61% Parliamentary committees reviewed 61% of the reports that we presented to Parliament in the 2020–21 fiscal year, compared with 42% in the prior year. That prior year result was initially reported in 2019-20 as 26%. Since that time, 3 additional hearings have been held on those reports. | Not met |
| 2021-22 | ≥ 65% | 2022 | 80% Parliamentary committees reviewed 80% of the reports that we presented to Parliament in the 2021–22 fiscal year, up from 61% in the prior year. The House of Commons Standing Committee on Public Accounts, the primary user of our work, reviewed 100% of the Auditor General’s audit reports referred to it and 2 audit reports of the Commissioner of the Environment and Sustainable Development. | Met |
Current: the 2026-27 plan's targets
Percentage of audited organizations reporting that the Office of the Auditor General of Canada’s work adds value to their organizations
Expected result: The Office of the Auditor General of Canada is viewed as a trusted source of relevant and helpful advice.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 80% | 2027 | — | Planned |
Percentage of audited organizations reporting that the Office of the Auditor General of Canada’s work helped identify areas for improvement within their organizations
Expected result: Decision makers in Parliament, territorial legislatures, and government are informed about government administration and the stewardship of public funds.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 80% | 2027 | — | Planned |
Percentage of legislators reporting that the Office of the Auditor General of Canada’s work helps them be informed about government administration and the stewardship of public funds
Expected result: Decision makers in Parliament, territorial legislatures, and government are informed about government administration and the stewardship of public funds.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 90% | 2027 | — | Planned |
Percentage of legislators reporting that they consider the Office of the Auditor General of Canada a trusted source of information about government administration and the stewardship of public funds
Expected result: The Office of the Auditor General of Canada is viewed as a trusted source of relevant and helpful advice.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 90% | 2027 | — | Planned |
Percentage of users of our audits with oversight responsibilities reporting that the Office of the Auditor General of Canada’s work assists them in carrying out their responsibilities
Expected result: The Office of the Auditor General of Canada is viewed as a trusted source of relevant and helpful advice.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 90% | 2027 | — | Planned |
Future goals: targets due after 2026-27
No targets with a later due date.
Spending and employees: planned against actual
Spending
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2018-19 | $78.2M | $88M |
| 2019-20 | $88.2M | $87.7M |
| 2020-21 | $87.9M | $100M |
| 2021-22 | $117M | $111M |
| 2022-23 | $120M | $128M |
| 2023-24 | $123M | $135M |
| 2024-25 | $128M | $132M |
| 2025-26 | $136M | — |
| 2026-27 | $136M | — |
| 2027-28 | $135M* | — |
| 2028-29 | $135M* | — |
Employees (FTEs)
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2018-19 | 550 | 552 |
| 2019-20 | 580 | 567 |
| 2020-21 | 585 | 632 |
| 2021-22 | 737 | 727 |
| 2022-23 | 747 | 732 |
| 2023-24 | 765 | 780 |
| 2024-25 | 770 | 752 |
| 2025-26 | 750 | — |
| 2026-27 | 750 | — |
| 2027-28 | 750* | — |
| 2028-29 | 750* | — |
Planned spending, plan by plan
Each row is one year's Departmental Plan and its forecast for the next three fiscal years; read a column down to see how the forecast for one year changed. The last row is what was actually spent. Click an amount for its source. Biggest changes in federal spending plans
| Plan | 2018-19 | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2018-19 plan | $78,224,516 | $76,400,000 | $76,600,000 | ||||||||
| 2019-20 plan | $88,238,296 | $88,238,296 | $88,238,296 | ||||||||
| 2020-21 plan | $87,906,474 | $87,906,474 | $87,906,474 | ||||||||
| 2021-22 plan | $117,356,715 | $117,562,116 | $117,562,116 | ||||||||
| 2022-23 plan | $119,881,702 | $117,731,702 | $117,731,702 | ||||||||
| 2023-24 plan | $122,550,450 | $124,437,322 | $123,437,322 | ||||||||
| 2024-25 plan | $127,534,214 | $128,234,214 | $126,230,714 | ||||||||
| 2025-26 plan | $136,240,285 | $134,622,488 | $132,822,128 | ||||||||
| 2026-27 plan | $136,428,682 | $134,628,322 | $134,637,191 | ||||||||
| Actual | $88,001,866 | $87,654,487 | $100,128,705 | $111,370,973 | $127,855,729 | $134,929,754 | $132,403,257 |
Actual spending is from Departmental Results Reports and the Public Accounts, as published in GC InfoBase. FTEs are full-time equivalents.
