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In addition to issuing our audit opinion on the 2023-2024 Consolidated Financial Statements of the Province of Alberta, we also examine the economy, efficiency, and effectiveness of government programs, processes, and initiatives to provide assurance they are working as intended. And, we make recommendations that can result in better outcomes, better services, and better programs for Albertans.

Our commitment 

Our work provides independent assurance to the 87 Members of the Legislative Assembly—who represent the people of Alberta—on how government is managing its responsibilities and the province’s resources. Our independence from those we audit is important to ensure our work is objective, credible, and based on facts.

Your input matters

The Auditor General considers input from Albertans when determining audit areas. If you’d like to submit an audit idea for consideration, please visit Suggest an audit.

Work in progress

Below you will find a list of our planned performance audit work which considers various factors such as financial significance, impact on Albertans, and public interest. Please note that additional audit work may be conducted in response to new priority projects or emerging issues.

Audit Topic Ministry Audit objective (what we will look at)
Student Accessibility to Post-secondary Institutions Advanced Education The processes to measure, monitor, and report on student accessibility to post-secondary education.
Alberta's Child Care Program Subsidy and Grants Children and Family Services   The design and effectiveness of processes to ensure payments are accurate, including childcare subsidy, affordability grants, staff wage top-ups and, training subsidies.
Benefit Analysis for Energy Business Arrangements Energy and Minerals The control framework for reviewing, approving, and reporting on energy related business proposals.
Surface Water Management   Environment and Protected Areas   The effectiveness of processes to manage water allocation and use, and adequate public reporting on the outcomes of surface water management.
Community Lab Services (Contract with DynaLIFE) Health (and Alberta Health Services) The procurement, monitoring, and termination processes related to the most recent contract with DynaLIFE.
Providing Healthcare Services for Albertans with Opioid Use Disorder Mental Health and Addiction The processes to ensure opioid addiction-related programs and services are effective for Albertans with opioid use disorder and that processes exist to monitor and report on outcomes of those programs and services.
Effectiveness of Processes to Manage Aging Housing Facilities Seniors, Community and Social Services (Alberta Social Housing Corporation) The effectiveness of processes to assess and manage the condition of provincially owned affordable housing facilities.

Recurring work

We are also completing multi-ministry recurring audit work in the following areas:

  • Ministers Expense—Assessing processes to verify that the travel, meal, and hospitality expenses of the Premier, ministers, associate ministers and their staff comply with policies
  • Grants—Assessing eligibility, monitoring use of funds, and reporting
  • Performance Reporting—Assessing processes related to performance reporting on results
  • Contract Management—Assessing vendor management, contract administration, and monitoring processes of selected departments using a rotational and risk-based approach

Timely completion and transparency

While we aim for timely completion of audits, unforeseen delays may occur during our process and can impact the release of our work.

In addition to scheduled financial statement and performance audits, several factors may impact our originally planned audits:

  • inquiries or complaints from Albertans
  • new priority projects or emerging issues
  • changes to government programs
  • government restructuring
  • resource and staff availability, both within our office and at the entities we audit
  • requests for special duty audits by the government or the Legislative Assembly

As a result, we may need to adjust our resource allocation from our current work to address these requests promptly.

We look forward to sharing our results with Albertans throughout the year.