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Summary

Objective and Scope

Our audit objective was to assess the quality of the results analysis information publicly reported to Albertans through ministry annual reports. Results analysis requires public sector managers to integrate their financial and non-financial performance information into a clear and concise explanation of performance in relation to business plans. In identifying significant results (good, as well as any that are unsatisfactory) and through the analysis, there will be learnings for the next planning cycle.

Conclusion

The Alberta government has a well-established public performance reporting regime. Business plans and annual reports are prepared by each ministry. Standards exist for reporting both financial and nonfinancial performance information in ministry annual reports.

Through our audit, we found that:

  • significant ministry matters (including priority initiative results) were not sufficiently identified or analyzed in ministry annual reports
  • little guidance or training was provided to assist ministry management in their results analysis and annual report preparation activities
  • results analysis reporting compliance against the annual report standards was not monitored