Office of the Auditor General of Canada’s 2025–26 Departmental Plan
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© His Majesty the King in Right of Canada, as represented by the Auditor General of Canada, 2025.
Catalogue Number FA1-24E-PDF
ISSN: 2371-7661
Message from the Auditor General of Canada
I am pleased to present the Office of the Auditor General of Canada’s (OAG’s) 2025–26 Departmental Plan, which will cover the midpoint of my mandate. In my first message in our 2021–22 Departmental Plan, I wrote of the impact of the COVID‑19 pandemic and the uncertainty still on the horizon. Almost 5 years later, as we look to the year ahead, what remains constant is the relevance of our legislative mandate to parliamentarians, the northern legislative assemblies, and the Canadians we serve. From our homes and in hybrid workplaces, we have stayed the course in supporting government accountability through an unprecedented period in history.
Our departmental plan for 2025–26 is about where we are going as the legislative auditor of the federal government and the governments of Canada’s 3 territories. Our key priorities for the upcoming fiscal year will place greater emphasis on long-term value for money for Canada’s peoples. We will optimize our legislative auditing processes and increase the use of technology to identify the right audits and draw meaningful insights on how public services and programs can be improved. We will focus on practical recommendations that lead to better outcomes, and we will monitor the implementation of government actions. Our work will remain grounded in the adherence to professional standards.
We will fulfill our legislative audit responsibilities by issuing close to 100 financial audits, more than 50 additional financial engagements, at least 25 performance audits, and 4 special examinations of Crown corporations. In addition, we will follow up on selected audit recommendations to track and report on progress. We will also assess the value of our work among legislators, audited organizations, and other users of our audits to ensure that our work remains impactful and relevant.
As an organization, we strive to continually improve our mandate delivery and adapt to an evolving social, technological, and economic landscape to enhance the value of our work. Investing in our people, processes, and tools maximizes the quality, timeliness, and impact of our work to support elected officials. This aligns with our vision to bring together people, expertise, and technology for a better Canada, one audit at a time.
I am proud of the work of our people, and I have been inspired by their resiliency. These talented and dedicated public servants are our greatest strength as we serve Parliament, territorial legislatures, and Canadians with integrity and excellence.
[Original signed by]
Karen Hogan, Fellow Chartered Professional AccountantFCPA
Auditor General of Canada
Plans to deliver on the core responsibility
Core responsibility: Legislative auditing
In this section
- Description
- Quality of life impacts
- Indicators, results, and targets
- Plans to achieve results
- Key risks
- Planned resources to achieve results
- Related government priorities
- Program inventory
- Summary of changes to reporting framework since last year
- Planning for contracts awarded to Indigenous businesses
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, the territories, Crown corporations, and others are presented fairly, in accordance 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 and controlled, 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, subdomains, and indicators. Our reports inform Parliament on the efficiency, effectiveness, economy, and environmental effects of government programs and financial management.
Through our legislative assurance reports, we highlight areas for improvement in government programs and services that, when acted upon, 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
Indicators, results, and targets
Exhibit 1 presents details on the OAG’s indicators, the actual results from the most recently reported fiscal year, and the targets and target dates approved for 2025–26 for our core responsibility, legislative auditing. In 2023–24, we set targets and began to collect data for new indicators in our departmental results framework. The 2023–24 actual results will act as a baseline for reporting in future years.
Exhibit 1—Indicators, targets, and results for legislative auditing
| Departmental result indicators | Actual results | Target | Date to achieve target |
|---|---|---|---|
| Percentage of performance audit and special examination recommendations implemented | 2023–24: 84% | At least 85% of the recommendations have been implemented, 3 years after tabling | 31 March 2025 |
| Percentage of financial audit recommendations implemented | 2023–24: 91% | At least 85% of the recommendations have been implemented, 2 years after they were issued | 31 March 2025 |
Additional information on the detailed results and performance information for the OAG’s program inventory is available on GC InfoBase.
Plans to achieve results
The following section describes the planned results for the OAG’s core responsibility of legislative auditing in 2025–26.
Departmental result:
Government acts on recommendations to improve public sector programs, service delivery, and financial management and reporting.
The OAG conducts independent audits and studies that provide objective and timely 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.
Results we plan to achieve
Our work fuels continuous improvement in public organizations and assists elected officials in their oversight role. Our audits identify risks to the successful delivery of programs and services and provide action-oriented recommendations to address the underlying causes. This information is valuable to drive outcomes for Canada’s peoples when we deliver timely quality audits and government implements actions accordingly.
Performance audits. Our federal performance audits in 2025–26 will encompass a wide range of topics that hold significant interest for Canadians. In 2025–26, we plan to deliver at least 25 performance audit reports, including those presented to Parliament by the Commissioner of the Environment and Sustainable Development and those presented to northern legislative assemblies. Our reports will include topics such as
- the Canada Revenue Agency’s call centres, where issues raised in the public domain have included the quality of information provided and long wait times
- the federal government’s investments to build a Canada‑wide early learning and child care system with provinces and territories
- terrestrial and marine protected areas, an important area of focus given Canada’s international commitment to conserve 30% of Canada’s land and water areas by 2030
- how the National Adaptation Strategy for climate change was designed and whether early actions were implemented
- whether the Nunavut Housing Corporation provided equitable access to suitable public housing and managed the adequacy of its public housing inventory
Financial audits and engagements. Each fiscal year, the OAG conducts financial audits and related work across multiple jurisdictions and a wide range of sizes of organizations, using multiple accounting frameworks to perform the work.
In 2025–26, we will complete 98 financial audits, including the audit of the Public Accounts of Canada; the 3 territorial governments, most Crown corporations, and many other federal organizations; and more than 50 other financial engagements, including engagements for First Nations groups in relation to tax administration agreements.
Special examinations. Special examinations are carried out in a cycle, ensuring that each parent Crown corporation undergoes at least 1 examination every 10 years. In 2025–26, the OAG will complete 4 special examinations: Atlantic Pilotage Authority Canada, VIA Rail Canada Inc., the International Development Research Centre, and Defence Construction Canada.
Follow-up on recommendations. We follow up on recommendations from selected audits to evaluate their implementation and report on the status of actions. This reporting highlights the improvements being made in public institutions as a result of our audit work, promoting greater accountability and transparency in the public sector and contributing to improved public sector performance. It is a means of assessing the impact of our work. In 2025–26, we will pilot a new approach to monitoring and reporting on the implementation of audit recommendations. We aim to introduce in 2026–27 a comprehensive annual report to Parliament on the status of all outstanding recommendations, featuring the impact of actions and outcomes for Canada’s peoples.
Quality of work. Our reputation and the trust that Canadians have in us are deeply rooted in the quality of the work that we provide to Parliament, territorial legislatures, and boards of directors of Crown corporations. We are committed to a consistent delivery of quality audits to those we serve that are relevant and focused on outcomes. In 2025–26, we will increase quality management activities and training to support an organizational common understanding of quality and to enhance adherence to auditing standards.
Key risks
The OAG proactively manages potential events that could affect its ability to achieve its planned results. In the 2025–26 fiscal year, the OAG will continue to implement a range of measures aimed at mitigating risks and supporting the delivery of audits. We continuously monitor our risk landscape, adjusting our mitigation strategies in response to changes in the business environment.
Planned resources to achieve results
Exhibit 2—Planned resources to achieve results for legislative auditing
| Resource | Planned |
|---|---|
| Spending | $136,240,285 |
| Full-time equivalents | 750 |
Complete financial and human resources information for the OAG’s program inventory is available on GC InfoBase.
Related government priorities
Gender-based analysis plus
The OAG has committed to integrating gender-based analysis plus (GBA Plus) considerations into its performance audits and special examinations to inform elected officials and Canadian society 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 reviews on policies and services), which supports the OAG’s ongoing commitment to maintaining a healthy, safe, diverse, and inclusive workplace.
United Nations’ 2030 Agenda for Sustainable Development and the United Nations’ 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 2025–26 fiscal year are anticipated to contribute to several of the goals, such as the goal of climate action (Goal 13), the goal of life below water (Goal 14), and the goal of life on land (Goal 15). At an organizational level, we aim to reduce the OAG’s ecological footprint, which supports the goal of responsible consumption and production (Goal 12); to better withstand the impact of climate change, which supports the goal of climate action (Goal 13); and to 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 2030 Agenda 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.
Innovation
In recent years, the OAG has established an Innovation Lab under the Chief Information Officer’s purview. Initiatives undertaken by the lab help us to find efficiencies in the work that we perform toward our core responsibility. The projects planned for 2025–26 include exploring the use of new technologies to streamline parts of the audit process and supporting services, automating some audit processes, and pursuing other ways technology can help during the auditing process.
Program inventory
The OAG’s core responsibility is supported by the sole program in our program inventory, legislative audit.
Additional information related to the program inventory for legislative auditing is available on the Results page on GC InfoBase.
Summary of changes to reporting framework since last year
We have made the following changes to our departmental results framework for 2025–26:
- removal of our third departmental results indicator: “Percentage of measures examined for which progress made is assessed as ‘substantial improvement’”
- minor edits to the text for our core responsibility and program
Planning for contracts awarded to Indigenous businesses
Government of Canada departments are to meet a target of awarding at least 5% of the total value of contracts to Indigenous businesses each year. This commitment is to be fully met by the end of 2024–25.
The OAG seeks to leverage procurement to ensure meaningful and impactful strides toward reconciliation with Indigenous people by encouraging Indigenous business development and socio-economic outcomes that support Indigenous communities. The OAG’s Indigenous Procurement Plan sets a target of a minimum of 5% of the total value of our procurements for the 2025–26 fiscal year.
The OAG aims to meet or exceed the target each year. This will be achieved by applying lessons learned from our engagements with the Indigenous business community during the phased implementation period, by creating more opportunities for Indigenous businesses through promoting Indigenous set aside, by pre‑qualifying more Indigenous suppliers for OAG‑awarded methods of supply (for example, supply arrangements for audit and related services), and by ensuring that socio-economic consideration is essential to the OAG’s business and procurement planning.
Exhibit 3—Percentage of contracts planned and awarded to Indigenous businesses
| 5% reporting field | 2023–24 actual result | 2024–25 forecasted result | 2025–26 planned result |
|---|---|---|---|
| Total percentage of contracts with Indigenous businesses | 3.0% | A minimum of 5.0% | A minimum of 5.0% |
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 2025–26 with actual spending from previous years.
Spending
This section presents an overview of the OAG’s planned expenditures from 2022–23 to 2027–28.
Budgetary performance summary
Exhibit 4—Three-year spending summary for core responsibility
| Core responsibility | 2022–23 actual expenditures | 2023–24 actual expenditures | 2024–25 forecast spending |
|---|---|---|---|
| Legislative auditing | $127,855,729 | $134,929,754 | $134,441,436 |
Analysis of past 3 years of spending
Between 2022–23 and 2023–24, there were increases to salaries for certain employee groups to align with similar increases in the core federal public service and retroactive pay. In addition, we increased our full‑time equivalent count to advance our mandate, key priorities, and transformation initiative.
More financial information from previous years is available on the Finances section on GC Infobase.
Exhibit 5—Planned 3-year spending on core responsibility
| Core responsibility | 2025–26 planned spending | 2026–27 planned spending | 2027–28 planned spending |
|---|---|---|---|
| Legislative auditing | $136,240,285 | $134,622,488 | $132,822,128 |
More detailed financial information on planned spending is available on the Finances section on GC Infobase.
Funding
This section provides an overview of the OAG’s voted and statutory funding for its core responsibility. For further information on funding authorities, consult the Government of Canada budgets and expenditures.
Exhibit 6—Approved funding (statutory and voted) over a 6-year period
Text description of Exhibit 6
| Fiscal year | Total | Voted | Statutory |
|---|---|---|---|
| 2022–23 | $127,855,729 | $114,900,169 | $12,955,560 |
| 2023–24 | $134,929,754 | $121,069,272 | $13,860,482 |
| 2024–25 | $134,441,436 | $121,715,166 | $12,726,270 |
| 2025–26 | $136,240,285 | $121,233,208 | $15,007,077 |
| 2026–27 | $134,622,488 | $119,677,439 | $14,945,049 |
| 2027–28 | $132,822,128 | $117,877,079 | $14,945,049 |
Analysis of statutory and voted funding over a 6‑year period
The 2025–26 and beyond amounts represent the Main Estimates and do not consider in‑year adjustments (such as changes in the carry-forward from the previous year and other salary-related adjustments, including retroactive pay for approved economic salary increases).
For further information on the OAG’s departmental appropriations, consult the 2025–26 Main Estimates.
Future-oriented condensed statement of operations
The future-oriented condensed statement of operations provides an overview of the OAG’s operations for 2024–25 to 2025–26.
Exhibit 7—Future-oriented condensed statement of operations for the year ended 31 March 2026 (dollars)
| Financial information | 2024–25 forecast results | 2025–26 planned results |
|---|---|---|
| Financial audits of Crown corporations, territorial governments, and other organizations, and of the summary financial statements of the Government of Canada | 74,800,000 | 76,000,000 |
| Performance audits | 56,500,000 | 59,900,000 |
| Special examinations of Crown corporations | 5,600,000 | 5,400,000 |
| Sustainable development monitoring activities and environmental petitions | 2,600,000 | 2,800,000 |
| Professional practices | 13,300,000 | 12,600,000 |
| Total cost of operations | 152,800,000 | 156,700,000 |
| Total revenues | (700,000) | (100,000) |
| Net cost of operations before government funding and transfers | 152,100,000 | 156,600,000 |
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 8.
Exhibit 8—Reconciliation of net costs of operations to authorities forecast (dollars)
| Financial information | 2024–25 forecast results | 2025–26 planned results |
|---|---|---|
| Net cost of operations before government funding and transfers | 152,100,000 | 156,600,000 |
| 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 | (18,166,000) | (18,081,000) |
| Amortization of tangible capital assets | (1,250,000) | (970,000) |
| Total items recorded as part of net cost of operations but not affecting current year authorities | (19,416,000) | (19,051,000) |
| Adjustments for items not recorded as part of net cost of operations but affecting current year authorities: | ||
| Acquisition of tangible capital assets | 1,500,000 | 900,000 |
| Decrease in liabilities not previously charged to authorities | 257,000 | 400,000 |
| Total items not recorded as part of net cost of operations but affecting current year authorities | 1,757,000 | 1,300,000 |
| Forecast spending (authorities forecast to be used) | 134,441,000 | 138,849,000 |
| Add: Forecast lapse (authorities forecast to be lapsed) | 1,507,000 | 506,000 |
| Authorities forecast (authorities forecast to be requested) | 135,948,000 | 139,355,000 |
| Main Estimates | ||
| Vote 1: Program expenditures | 114,667,000 | 121,233,000 |
| Statutory amounts: Contributions to employee benefit plans | 12,726,000 | 15,007,000 |
| Total Main Estimates | 127,393,000 | 136,240,000 |
| Supplemental operating authorities | 6,249,000 | 1,608,000 |
| Authorities carried forward from previous yearFootnote 1 | 2,306,000 | 1,507,000 |
| Authorities forecast (authorities forecast to be requested) | 135,948,000 | 139,355,000 |
Human resources
This section presents an overview of the OAG’s actual and planned human resources from 2022–23 to 2027–28.
Exhibit 9—Actual human resources for core responsibility
| Core responsibility | 2022–23 actual full-time equivalents | 2023–24 actual full-time equivalents | 2024–25 forecasted full-time equivalents |
|---|---|---|---|
| Legislative auditing | 732 | 780 | 761 |
Analysis of human resources over the last 3 years
In March 2021, the OAG received $25 million of additional permanent annual funding. With this new funding, we hired additional staff and, in the 2023–24 fiscal year, employed 780 full‑time equivalents. We also increased the number of performance audit reports we produce in a year from an average of 14 before receiving the increase in our funding to more than 20 in 2022–23 and 2023–24. The increase in full‑time equivalents also supported our ongoing transformation initiative. As we advance in our transformation initiative and realize efficiencies, our goal is to progressively reduce our full‑time equivalent count, aligning with our long‑term vision of a more streamlined and effective organization.
Exhibit 10—Human resources planning summary for core responsibility
| Core responsibility | 2025–26 planned full-time equivalents | 2026–27 planned full-time equivalents | 2027–28 planned full-time equivalents |
|---|---|---|---|
| Legislative auditing | 750 | 740 | 740 |
Corporate information
Organizational profile
Auditor General of Canada:
Karen Hogan, Fellow Chartered Professional AccountantFCPA
Appropriate minister:
The Honourable François-Philippe Champagne, Privy CouncillorP.C., Member of ParliamentM.P., Minister of Finance and National RevenueNote *
Enabling instruments:
Canadian Net-Zero Emissions Accountability Act
Federal Sustainable Development Act
Financial Administration Act (Nunavut)
Financial Administration Act (Northwest Territories)
Financial Administration Act (Yukon)
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:
1‑888‑761‑5953
telecommunications device service for the hearing impairedTTY:
613‑954‑8042
Fax:
613‑957‑0474
Email:
communications@oag-bvg.gc.caWebsite:
Supplementary information tables
The following supplementary information table is available on the OAG’s website:
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.
The tax system can be used to achieve public policy objectives through the application of special measures, such as low tax rates, exemptions, deductions, deferrals, and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures.
This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information, and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.
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, departments 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 report on the plans and expected performance of an appropriated department over a 3-year period. Departmental Plans are usually tabled in Parliament each spring.
- departmental result (résultat ministériel)
- A consequence or outcome that a department seeks to achieve. 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 quantitative measure of progress on a departmental result.
- departmental results framework (cadre ministériel des résultats)
- A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.
- Departmental Results Report (rapport sur les résultats ministériels)
- A report on a department’s actual accomplishments against the plans, priorities, and expected results set out in the corresponding Departmental Plan.
- 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. For a particular position, the full-time-equivalent figure is the ratio of the number of hours the person actually works divided by the standard number of hours set out in the person’s collective agreement.
- gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])
-
Is 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 (including rurality), language, race, religion, and sexual orientation.
Using GBA Plus involves taking a gender- and diversity-sensitive approach to our work. Considering all intersecting identity factors as part of GBA Plus, not only sex and gender, is a Government of Canada commitment.
- government priorities (priorités gouvernementales)
- For the purpose of the 2025–26 Departmental Plan, government priorities are the high‑level themes outlining the government’s agenda in the most recent Speech from the Throne.
- Indigenous business (entreprise autochtones)
- For the purpose of the Directive on the Management of Procurement Appendix E: Mandatory Procedures for Contracts Awarded to Indigenous Businesses and the Government of Canada’s commitment that a mandatory minimum target of 5% of the total value of contracts is awarded to Indigenous businesses, a department that meets the definition and requirements as defined by the Indigenous Business Directory.
- non‑budgetary expenditures (dépenses non budgétaires)
- Non‑budgetary authorities that comprise assets and liabilities transactions for loans, investments and advances, or specified purpose accounts, that have been established under specific statutes or under non‑statutory authorities in the Estimates and elsewhere. Non‑budgetary transactions are those expenditures and receipts related to the government’s financial claims on, and obligations to, outside parties. These consist of transactions in loans, investments and advances; in cash and accounts receivable; in public money received or collected for specified purposes; and in all other assets and liabilities. Other assets and liabilities, not specifically defined in G to P authority codes are to be recorded to an R authority code, which is the residual authority code for all other assets and liabilities.
- performance (rendement)
- What a department did with its resources to achieve its results, how well those results compare to what the department 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.
- performance indicator (indicateur de rendement)
- A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of a department, program, policy or initiative respecting expected results.
- plan (plan)
- The articulation of strategic choices, which provides information on how a department 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 to the expected result.
- planned spending (dépenses prévues)
-
For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in 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 the department and focus on a specific set of outputs, outcomes or service levels.
- program inventory (répertoire des programmes)
- Identifies all the department’s programs and describes how resources are organized to contribute to the department’s core responsibilities and results.
- result (résultat)
- A consequence attributed, in part, to a department, policy, program, or initiative. Results are not within the control of a single department, policy, program or initiative; instead they are within the area of the department’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 a department, 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.