AGSA is accountable to the National Assembly, to which it reports annually on its activities and the performance of its functions by tabling the main accountability instruments, namely its strategic plan and budget and its annual report.
The information in this directory is compiled from various sources and is subject to continual change. If you notice any errors or omissions, contact us so that we may correct them. Overview Management Financial. International activities. The OAG participates in international activities, organizations and events that impact its legislative audit work.
By collaborating with organizations and audit offices both elsewhere in Canada and across the world, the OAG strengthens its legislative audit practice and contributes to the development of auditing standards.
The OAG is committed to meeting its international obligations by sharing its expertise with international organizations involved in public sector accounting, auditing, and accountability activities.
This program, funded by Global Affairs Canada, brings auditors from other national audit offices to Canada for 10 months of training in performance auditing, accountability, and governance. The WGEA aims to improve the use of audit mandates and audit tools in the field of environment.
A financial audit examines whether the numbers presented in financial statements, or other financial information, are reasonably accurate. It is not designed to examine each dollar received or spent, or to identify instances of fraud or wrongdoing. The Office of the Auditor General of Canada therefore reviews only a sample of transactions and balances reflected in financial statements.
This mandate is what sets legislative auditors apart, as specialized skills and knowledge are required to identify compliance matters. The Office provides parliamentarians with impartial information on the degree to which the organizations it audits meet their legislative obligations. In this way, the Office actively supports the oversight responsibility of elected officials. Financial audits do not assess the merits of the government policy decisions, such as the decision to enact a new tax credit.
Instead, these audits focus on how the financial impact of policy decisions is reflected in the financial statements of the government and individual organizations. They include the financial statement audit of the Government of Canada as a whole, which is the biggest financial audit in Canada. The Office conducts about financial audits and related work across various jurisdictions every year, including:.
Financial audits cover organizations of the federal and territorial governments as well as some international organizations, such as Interpol and UNESCO.
Audit of the Public Accounts of Canada. The Public Accounts of Canada are tabled in Parliament. Published by the Department of Finance, this document provides timely access to understandable and relevant information on the government's financial activity, and includes a full set of condensed financial statements that are based on the audited results, which appear in the Public Accounts of Canada.
These commentaries are not audit reports. Starting in , the commentaries include the Observations of the Auditor General on the Consolidated Financial Statements of the Government of Canada , which used to be included in the Public Accounts of Canada.
Financial audits of Crown corporations. In other audits, the Auditor General reports his findings to a Minister of the Crown, which are then included in the annual report of the organization for tabling in Parliament. Financial audits of Northern Legislative Assemblies. The Auditor General presents the audits of the summary financial statements of the governments of Nunavut, the Yukon, and the Northwest Territories to their respective legislative assemblies.
Performance audits answer the following questions:. In other words, a performance audit is an independent, objective and systematic assessment of how well government is managing its activities, responsibilities and resources. Their impetus arises from several places: -A tip from a watchdog citizen -Abuse of public funds exposed in the media -An audit finding in the field School districts, including charter schools and cyber charter schools Examine the records of school districts, intermediate units, charter and cyber schools and area vocational technical schools.
Auditors assess whether the public school entities received the correct state subsidies and reimbursements and complied with applicable laws and regulations. They also evaluate the efficiency and effectiveness of certain operational areas and determine whether teachers and administrators are properly certified for their positions. State-owned facilities Provide independent and objective assessments of programs, activities and functions.
VFRAs are non-profit organizations established to afford financial protection to volunteer firefighters who suffer misfortune as a result of their efforts.
VFRAs receive state aid from a two-percent state tax on fire insurance purchased by Pennsylvania residents from insurance companies outside the state. These funds are used to pay for insurance to protect firefighters, purchase fire equipment and to cover volunteer training expenses. VFRAs are distinctly separate legal entities from fire companies. If you are viewing an unsigned report, please note that it is not a final, official document and should not be treated as such.
If you need an official, signed version of a particular report, please contact us.
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