Our work

Context:

The collection of customs duties and taxes on imported commercial goods totals roughly $40 billion annually and is the federal government’s second-largest source of revenue after income taxes. Over the last decade, the Canada Border Services Agency (CBSA) launched and implemented the CBSA Assessment and Revenue Management (CARM) system, a cloud-based digital platform to help modernize and improve the operational efficiency of assessing and collecting duties and taxes.

Audit objective:

This audit seeks to determine whether the Canada Border Services Agency efficiently and effectively collected customs duties and taxes for commercial goods imported into Canada using its CBSA Assessment and Revenue Management system.

Entity: Canada Border Services Agency

Context:

Pesticides can enter waterways from industry, agriculture, or landscaping uses and can create risks to aquatic ecosystems, drinking water, and more. Monitoring water for pesticides provides safeguards for both environmental and human health.
Health Canada is responsible for assessing risks and regulating pesticides at the federal level so that their use does not pose unacceptable risks to people or the environment. The Canadian Water Monitoring Program for Pesticides was established in 2024 to support Health Canada in making informed regulatory decisions about pesticides.

Audit objective:

This audit seeks to determine whether Health Canada took action to reduce risks from pesticides to human health and the environment, identified through water monitoring.

Entity: Health Canada

Context:

Thermal coal is primarily used to generate electricity in power plants and is considered to be one of the most polluting fossil fuels. As air pollution and climate change have no borders, Canada committed to many initiatives focused on phasing out thermal coal. These commitments include a thermal coal export ban from and through Canada by 2030 and over $1 billion toward the Climate Investment Funds—Accelerating Coal Transition investment program to support the global phase-out of thermal coal abroad.

Audit objective:

This audit seeks to determine whether

• Environment and Climate Change Canada, in collaboration with Global Affairs Canada, took effective actions toward Canada’s commitment to ban the export of thermal coal from and through Canada by 2030
• Environment and Climate Change Canada and Global Affairs Canada took effective actions toward Canada’s commitment to support a global phase-out of unabated coal–fired electricity

Entities:Environment and Climate Change Canada, Global Affairs Canada

Context:

The Federal Sustainable Development Strategy outlines the Government of Canada’s plan and vision for a more sustainable Canada. It further establishes government-wide sustainable development goals and targets.
The Minister of the Environment is required to report on the federal government’s progress in implementing the Federal Sustainable Development Strategy.

Review objective:

This review seeks to assess the fairness of the information in the 2025 Progress Report on the 2022–2026 Federal Sustainable Development Strategy.

Entity: Environment and Climate Change Canada

Context:

The Northwest Territories’ Child and Family Services Act recognizes that all children are entitled to protection from abuse, harm, and neglect and promotes children’s best interests and well‑being. Complex social issues, such as family violence and the intergenerational effects of the former residential school system, put some children, youth, and families in the Northwest Territories at risk and in need of child protection and family services.

The Department of Health and Social Services and the 3 Health and Social Services authorities have made many commitments aimed at improving services, following previous OAG audits. These audits found systemic and serious long‑standing deficiencies that put the safety of children at risk and that failed to support their best interests and well‑being.

Audit objective:

The audit seeks to determine whether the Department of Health and Social Services and the 3 Health and Social Services authorities provided adequate services to protect and support the well‑being of children and youth and their families in accordance with legislation, policy, and program requirements.

Entities: Department of Health and Social Services, Northwest Territories Health and Social Services Authority, Tłı̨chǫ Community Services Agency, Hay River Health and Social Services Authority