Report reviewing by the Select Standing Committee on Public Accounts
All of our reports are referred to the Select Standing Committee on Public Accounts (PAC) of the Legislative Assembly. The committee may decide to review any report as part of their proceedings. When PAC chooses to review a report, they:
• invite the auditor general to present the report;
• contact the Office of the Comptroller-General to coordinate attendance by the audited organization; and
• submit their own report to the Speaker, including which of the OAG’s recommendations they endorse.
Visit the Select Standing Committee on Public Accounts webpage for more information, including transcripts of the committee discussions regarding the Auditor General’s reports.
Post-audit surveys
While it’s not part of the formal audit process, a short survey is sent directly to staff and senior management at the audited organization to provide feedback to the audit team on their performance.
Follow-up work
As our performance audits of government programs and services often include recommendations for improvement, delivering follow-up reports can be incredibly valuable. In 2023, we instituted a newly-formatted follow-up report that is prepared annually to allow Members of the Legislative Assembly to track the progress organizations make over time on our report recommendations.
Part of developing this report includes asking organizations to prepare a progress report that confirms whether they had completed audit recommendations and also asks them to summarize the work they may have already done, or plan to do, to complete the recommendation. For recommendations that are noted as incomplete, organizations are asked to include an anticipated completion year.
Organizations are responsible for faithfully representing their progress and ensuring their reports were reliable, relevant, and understandable. We review each report to conclude whether this standard was met.
We conduct our reviews in accordance with the Canadian Standard on Assurance Engagements (CSAE) 3000 set out by CPA Canada, providing limited assurance (a lower level of assurance than an audit) and involving procedures such as inquiries and reviews of documents.
