Business and Financial Plan for the Year Ended March 31, 2023

December 15, 2021



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:

  • Section 1.0 – The Office of the Provincial Auditor provides a brief description of the Office including its purpose, accountability mechanisms, staffing, and key systems and practices.
  • Section 2.0 – 2022–23 Funding Request sets out the 2022–23 Funding Request (Estimates) and factors, forces, and trends affecting the Office’s work plan upon which the request is based.
  • Section 3.0 – Annual Work Plan for 2022–23 and Supporting Schedules includes the Office’s Audited Financial Forecast and other key information on trends in costs, average salaries, and training. The Office’s Audited Financial Forecast sets out planned time spent on tasks and the 2022–23 annual work plan (i.e., planned costs to audit government agencies).

The Act requires the Public Accounts Committee to review and approve the Estimates for inclusion in the Estimates tabled in the Legislative Assembly. In reviewing this Plan, the Office encourages the members of the Public Accounts Committee to consider the Office’s 2021 Annual Report on Operations tabled on June 23, 2021, and available on the Office’s website. 

The 2021 Annual Report on Operations describes the Office’s performance in achieving the goals and objectives set out in the 2021 Business and Financial Plan. It also includes audited financial statements for the fiscal year ended March 31, 2021. Also, members of the Public Accounts Committee can find the Office’s prior business and financial plans (e.g., for the Year Ended March 31, 2022) on the Office’s website.

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