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Objective and Scope

The objective of our audit was to determine whether the Department of Infrastructure has an adequate capital planning system to:

  • guide departments in identifying and assessing capital needs
  • confirm that departments’ capital needs align with their long-term program needs and service delivery plans
  • make capital investment recommendations to government committees


  • Capital planning standards are not up to date or sufficient. The capital planning and approval phases are not clear, and Infrastructure does not have adequate systems to verify and report to the Minister Capital Committee whether departments have completed sufficient planning.
  • Infrastructure does not obtain adequate information from departments on their maintenance needs and risks, or on the results they aim to achieve with the maintenance funding they request. Therefore, Infrastructure cannot assess if the advice it provides to the Minister Capital Committee on maintenance funding will maintain assets or cause asset condition to deteriorate (or improve).
  • The Government of Alberta has not reviewed its four capital maintenance programs for buildings to assess whether they are working as effectively as possible.