Business and Financial Plan for the Year Ended March 31, 2026

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, 2026—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 2026 Business and Financial Plan is comprised of three main sections:

• Section 1.0 – Understanding 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 – 2025–26 Funding Request sets out the 2025–26 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 2025–26 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 2025–26 annual work plan (i.e., planned costs to audit government agencies). To carry out our work plan, we perform three types of audits: integrated, performance, and follow-up.

The Act requires the Standing Committee on Public Accounts (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 2024 Annual Report on Operations tabled on June 19, 2024, and available on the Office’s website. The 2024 Annual Report on Operations is another key accountability document that describes the Office’s performance in achieving the goals and objectives set out in the 2024 Business and Financial Plan. It also includes audited financial statements for the fiscal year ended March 31, 2024.

Also, members of the Public Accounts Committee reference the Office’s prior business and financial plans (e.g., for the Year Ended March 31, 2025) on the Office’s website.

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