Upcoming reports

Upcoming audits

Find topics and dates of upcoming reports to Parliament, Northern Legislative Assemblies, and Crown corporations. Click on the triangle for more information about these upcoming audits. Information is regularly posted / updated. Please note that audit topics and dates are subject to change.

Performance Audits of Government Services and Programs

Report titles
Anticipated publication: 2024
Sustainable Development Technology Canada

Entities: Sustainable Development Technology Canada; Innovation, Science and Economic Development Canada

Context
Sustainable Development Technology Canada is the foundation that manages the Sustainable Development Technology Fund with the goal of advancing clean technology innovation in Canada. Established in June 2001, it operates the fund through a series of contribution agreements with various ministers representing the Crown and including, most recently, the Minister of Innovation, Science and Industry.

In March 2023, following allegations of financial mismanagement and poor human resource management practices, Innovation, Science and Economic Development Canada hired an external consultant to conduct a fact-finding exercise and a law firm to conduct an inquiry into the human resource management practices.

After reviewing the completed fact-finding report and the minister’s October 2023 announcement, the Office of the Auditor General of Canada decided to conduct a performance audit of Sustainable Development Technology Canada to support parliamentarians in their oversight of government activities and handling of public funds.

Audit objective
This audit seeks to determine whether

  • Sustainable Development Technology Canada managed public funds in accordance with the terms and conditions of the contribution agreements and with its legislative mandate;
  • Innovation, Science and Economic Development Canada’s oversight ensured that the administration of public funds was in accordance with the terms and conditions of the contribution agreements and with relevant government policies.
Professional Services Contracts

Entities: Government of Canada, Crown corporations

Context
In January 2023, the House of Commons Standing Committee on Government Operations and Estimates carried out a study on consulting contracts awarded to McKinsey and Company by the Government of Canada and Crown corporations.

As part of the study, the committee recommended that the Auditor General of Canada audit the contracts awarded to McKinsey and Company since 1 January 2011 by any department, agency, or Crown corporation to determine whether the government received value for money.

Audit objective
This audit seeks to determine whether professional services contracts were awarded to McKinsey and Company in accordance with applicable policies and whether value for money for those contracts was obtained.

Combatting Cybercrime

Entities: Royal Canadian Mounted Police, Communications Security Establishment Canada, Canadian Radio-television and Telecommunications Commission, Public Safety Canada

Context
In 2022, the Canadian Anti-Fraud Centre received reports of $531 million in total financial losses from individuals and businesses that were victims of cybercrime and related offences. Only around $3 million was recovered on behalf of victims with assistance from the Canadian Anti‑Fraud Centre.

The Government of Canada has invested approximately $137.5 million for the Royal Canadian Mounted Police (RCMP) to establish a National Cybercrime Coordination Centre, which is intended to address the need for effective co-ordination and information sharing both among law enforcement agencies within Canada and with international partners. The RCMP has also invested a further $78.9 million to increase the RCMP’s Federal Policing capacity, including the establishment of specialist Cybercrime Investigative Teams across the country.

Audit objective
This audit seeks to determine whether the Royal Canadian Mounted Police and selected federal organizations had the capacity and capability to effectively enforce laws against cybercrime activities to ensure the safety and security of Canadians.

Canada Summer Jobs

Entity: Employment and Social Development Canada

Context
Many young Canadians face barriers and challenges to enter the labour market. Statistics Canada data shows that as of June 2023, the unemployment rate for youth (ages 15 to 24), is 11.5%, which is more than double that of the adult population.

The Canada Summer Jobs Program has been in place since 1997. It is delivered by the Department of Employment and Social Development under the Youth Employment and Skills Strategy.

Audit objective
This audit seeks to determine whether Employment and Social Development Canada provided wage subsidies to qualified employers that resulted in youth gaining work experience, including those facing barriers.

Government of Canada Digital Credential Ecosystem

Entity: Employment and Social Development Canada, Innovation, Science and Economic Development Canada, Shared Services Canada, Treasury Board of Canada Secretariat

Context
Canadians increasingly rely on digital technology to connect with each other, to work, and to access services. The federal government is planning to put in place a national approach to digital identity so that Canadians can access government services and other services across the economy securely and seamlessly, anytime, anywhere and on any device.

A digital identity is a digital equivalent of physical identification documents, such as a passport, a driver’s licence, a health card, and university diploma, which Canadians would use to access services to which they are entitled.

Audit objective
The audit seeks to determine whether Treasury Board of Canada Secretariat, with the support of Shared Services Canada, Employment and Social Development Canada, and Innovation, Science and Economic Development Canada, and in consultation with other departments, is effectively planning a national approach to digital identity that will provide Canadians with digital identification to seamlessly and securely access government and other services.

Programs to Assist Seniors

Industrial and Technological Benefits

Canada Emergency Business Account

Report titles
Anticipated publication: 2025

Culture Change in National Defence

Establishing a New Fiscal Relationship With First Nations

Environmental and Sustainable Development Audits

Report titles
Anticipated publication: 2024
Agriculture and Climate Change Mitigation

Entity: Agriculture and Agri-Food Canada

Context
In 2021, the agriculture sector accounted for 10% of Canada’s total greenhouse gas emissions—the fifth-largest contributor. However, agriculture can also help slow climate change by storing carbon on agricultural lands.

Various national and international strategies, policies, plans, and commitments lay the foundation for taking action on climate change across the economy, including in the agriculture sector. They include targets for the sector, such as the national target for reducing fertilizer emissions by 30% below 2020 levels by 2030. These plans recognize the critical role that the agriculture sector has to play in helping Canada reach its climate targets.

Audit objective
This audit seeks to determine whether Agriculture and Agri-Food Canada

  • designed and implemented an approach for how the agriculture sector will contribute to Canada’s 2030 and 2050 greenhouse gas mitigation and sequestration goals, commitments, and targets
  • delivered its climate change mitigation programs and activities to achieve the results it committed to for reducing greenhouse gas emissions and sequestering carbon
Zero Plastic Waste

Entities: Environment and Climate Change Canada, Fisheries and Oceans Canada, Crown-Indigenous Relations and Northern Affairs Canada, Statistics Canada

Context
In 2019, an economic study concluded that in Canada in 2016, 3,268 kilotonnes of plastics were discarded, the equivalent of 70% of the total amount introduced into the market that year. It also found that less than 10% of that waste is recycled. Canada had similar rates of mismanaging plastic waste and recycling as other member countries of the Organisation for Economic Co‑operation and Development.

Earlier, in November 2018, the federal, provincial, and territorial environment ministers, through the Canadian Council of Ministers of the Environment, agreed to work toward a common goal of having zero plastic waste. To this end, they approved in principle the Canada-wide Strategy on Zero Plastic Waste.

Audit objective
This audit seeks to determine whether key federal organizations led by Environment and Climate Change Canada are on track to achieve their intended contributions to the Canada-wide goal to reach zero plastic waste by 2030 to reduce the impact of plastic pollution on the environment.

Decarbonizing Manufacturing Industries

Entity: Innovation, Science and Economic Development Canada

Context
In the context of the Canadian Net-Zero Emissions Accountability Act, Environment and Climate Change Canada published the 2030 Emissions Reduction Plan in March 2022. This plan contains emission reduction targets for certain major sectors of the Canadian economy.

The manufacturing industries (heavy industry and light manufacturing) are a key component of the plan, as they were the fourth-largest source of greenhouse gas emissions in Canada in 2021. In that year, they accounted for 13.6% of total greenhouse gas emissions.

The Net Zero Accelerator Initiative of Innovation, Science and Economic Development Canada’s Strategic Innovation Fund is one of the key initiatives that the federal government is undertaking to decarbonize the manufacturing industries. The initiative has $8 billion of funding to support decarbonization efforts.

Audit objective
This audit seeks to determine whether Innovation, Science and Economic Development Canada managed the Strategic Innovation Fund’s Net Zero Accelerator Initiative to decarbonize the manufacturing industries in accordance with Canada’s climate goals and with due regard to value for money for Canadians.

Contaminated Sites

Entities: Crown-Indigenous Relations and Northern Affairs Canada, Transport Canada, Environment and Climate Change Canada, Treasury Board of Canada Secretariat

Context
There are more than 2,600 federal contaminated sites in northern Canada, which have originated primarily from mining, petroleum exploration, and military activity. They pose risks to the environment, human health, and safety.

The federal government has committed to identifying and remediating contaminated sites specifically in areas where Indigenous, lower income, or racialized communities live.

If the contaminated sites are not effectively managed, the risks and liabilities could increase as contaminants spread through soil, groundwater, or air, making these sites more challenging to remediate.

Audit objective
This audit seeks to determine whether Crown‑Indigenous Relations and Northern Affairs Canada and Transport Canada, working with Environment and Climate Change Canada and the Treasury Board of Canada Secretariat, have effectively managed federal contaminated sites in the North by reducing the risks to the environment and human health and the associated financial liabilities for current and future generations.

Greening of Construction Materials in Public Infrastructure

Entities: Treasury Board of Canada Secretariat, Public Services and Procurement Canada, Natural Resources Canada, Infrastructure Canada

Context
The use of low embodied carbon construction materials (steel, concrete, and aluminum) plays an important role in helping Canada reduce its greenhouse gas emissions. Heavy industry, which manufactures these construction materials, was responsible for 11% of Canada’s emissions in 2021.

In its 2006 Policy on Green Procurement, the Government of Canada acknowledged that, as the largest public buyer in Canada, it can reduce the substantial investment risks associated with decarbonizing manufacturing processes for low embodied carbon construction materials by using its purchasing power to stimulate market demand and reinforce the supply of these materials.

Audit objective
This audit seeks to determine whether the selected federal organizations have effectively used the Government of Canada’s purchasing power to support and prioritize the use of low-carbon construction materials, notably steel, concrete, and aluminum, in public infrastructure projects, in order to support environmental protection and sustainable development.

Climate Change Accountability Activities

Critical Minerals and Batteries

Assessment and Reassessment of Species at Risk

Federal Sustainable Development Strategy

Departmental Progress in Implementing Sustainable Development Strategies

Environmental Petitions Annual Report

Audits of Northern Territories

Yukon

Report titles
Anticipated publication: 2024

Yukon Contracting and Procurement

Northwest Territories

Report titles
Anticipated publication: 2024
Stanton Territorial Hospital Renewal Project

Entities: Department of Finance, Department of Infrastructure, Department of Health and Social Services, Northwest Territories Health and Social Services Authority

Context
Located in Yellowknife, the Stanton Territorial Hospital is the largest hospital in the Northwest Territories, serving patients from all regions of the Northwest Territories and the Kitikmeot region of Nunavut.

In 2014, the Government of the Northwest Territories approved the procurement of the Stanton Territorial Hospital Renewal Project under a public-private partnership to expand and improve the original Stanton Territorial Hospital to meet the current and future health care needs of residents of the Northwest Territories and Nunavut.

Audit objective
This audit seeks to determine whether the departments of Finance, Infrastructure, and Health and Social Services and the Northwest Territories Health and Social Services Authority delivered on their responsibilities and commitments for the Stanton Territorial Hospital Renewal Project, including whether this project provided good value for money for the government and residents of the Northwest Territories.

Nunavut

Report titles
Anticipated publication: 2024

Nunavut Public Housing

Audits of Crown Corporations

Crown Corporations
Anticipated publication: 2024

Canada Lands Company Limited

Pacific Pilotage Authority

Destination Canada

Canadian Air Transport Security Authority