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The Legislative Assembly sets out the accountability process for the Office in The Provincial Auditor Act. This report—Business and Financial Plan for the Year Ended March 31, 2023 (2023 Business and Financial Plan)—is one of the Office’s two key accountability documents.
The Office prepares the Plan using reporting practices set out in the Public Sector Accounting Board’s Statement of Recommended Practice (SORP-2) Public Performance Reporting published by the Chartered Professional Accountants of Canada. This Plan includes the information the Act requires along with additional supporting information.
The 2023 Business and Financial Plan is comprised of three main sections: