Financial Audit Coverage Plan for fiscal years ending in 2026, 2027, and 2028

Date: March 12, 2025

The Financial Audit Coverage Plan for fiscal years ending in 2026, 2027, and 2028 outlines which government organizations the auditor general proposes to audit directly and which will be audited by appointed auditors.

As auditor for the consolidated Summary Financial Statements, the Office of the Auditor General (the office) requires an appropriate understanding of the 138 government organizations in the government reporting entity. This Financial Audit Coverage Plan outlines the level of involvement the office will have with the audits of each government organization.

This Financial Audit Coverage Plan outlines how we determine which government entities’ financial statements we will audit directly, and which will be audited by private sector audit firms. As required by the Auditor General Act, our plan covers the next three fiscal years and is prepared for the approval of the Select Standing Committee on Public Accounts.