Commentary on the 2024–2025 Financial Audits

Below are highlights from our commentary on the 2024–2025 financial audits. For the complete commentary, download the PDF version of the document.
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Commentaries on financial audits

Audit opinions on our 2024–2025 financial audits

The Office of the Auditor General of Canada provided the government with an unmodified audit opinion on its 2024–25 consolidated financial statements, which provides credibility to the government’s financial reporting.

For our other financial audits, we provided an unmodified audit opinion for 68 of the 70 federal government organizations we audited. We were satisfied with the credibility of the financial statements for all of the organizations. For the National Film Board and Canada Infrastructure Bank, the modifications were related to our opinion on compliance with authorities.

At a glance

What happened this year

  • The government provided additional funding for the Trans Mountain pipeline expansion project to repay external financing
  • The government reduced the non-permitted surplus in the Public Service Pension Fund

What improved this year

  • Management resolved outstanding issues for the Reserve Force Pension Plan

What we were concerned about

  • Most Crown corporations’ corporate plans were still not approved on time
  • Delays persisted in Crown corporation board appointments

What we have to say about COVID-19 benefit programs

  • The government reported on overpayments and ineligible payments of COVID-19 benefits
  • The allowance for potential losses for Canada Emergency Business Account loans has been increasing

What the Auditor General’s observations are on the 2024–25 consolidated financial statements

  • We continue to identify errors in public service employees’ pay
  • We found deficiencies in controls for operating expenses and inventory at National Defence
  • Improvements are still required for information technology general controls

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2026-02-25