Quarterly Financial Report for the quarter ended September 30, 2025

Statement outlining results, risks, and significant changes in operations, personnel, and program

Introduction

This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board, and it should be read in conjunction with the Main Estimates. This quarterly report has not been subject to an external audit or review.

The Office of the Auditor General of Canada (OAG) has 1 program activity: legislative auditing. The OAG conducts independent audits and studies that provide objective information, advice, and assurance to Parliament, government, and Canadians.

Mandate

The Auditor General of Canada is an Officer of Parliament, who is independent from the government and reports directly to Parliament. The duties are set out in the Auditor General Act, the Financial Administration Act, and other acts and orders-in-council. These duties relate to legislative auditing and, in certain cases, to monitoring of federal departments and agencies, Crown corporations, territorial governments, and other entities.

Basis of presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the OAG’s spending authorities granted by Parliament and those used by the OAG, consistent with the Main Estimates for the 2025–26 fiscal year. This quarterly report provides financial information on the use of spending authorities. The OAG uses the full accrual method of accounting to prepare and present its annual financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

Highlights of quarterly and year-to-date results

The authorities available as at September 30, 2025, increased primarily as a result of additional funding received for approved economic salary increases, combined with an increase in the authorities carried forward from the previous year and an increase in the statutory employee benefit plan rate (from 13.8% to 15.3%).

Risks and uncertainties

There are no significant risks or uncertainties to report.

Significant changes in operations, personnel, and program

Consistent with the recently approved changes in the core public administration, the OAG approved economic increases for the Executive Group for the period covering April 1, 2025, to March 31, 2026.

Approved by:

Ottawa, Canada
November 28, 2025

Statement of authorities (unaudited)
(in thousands of dollars)

Statement of authorities (unaudited) (in thousands of dollars)

	Fiscal year 2025–26			Fiscal year 2024–25
	Total available for use for the year ending March 31, 2026Footnote *	Used during the quarter ended September 30, 2025	Year to date used at quarter-end	Total available for use for the year ended March 31, 2025Footnote *	Used during the quarter ended September 30, 2024	Year to date used at quarter-end
Vote 1—Program expenditures	129,508	28,190	56,498	119,655	29,275	58,773
Less revenues netted against program expenditures	(2,660)	(22)	(22)	(2,660)	(503)	(611)
Net Vote 1—Program expenditures	126,848	28,168	56,476	116,995	28,772	58,162
Budgetary statutory authorities	15,007	3,752	7,504	12,726	3,182	6,364
Total budgetary authorities	141,855	31,920	63,980	129,721	31,954	64,526
Non-budgetary authorities	0	0	0	0	0	0
Total authorities	141,855	31,920	63,980	129,721	31,954	64,526

Departmental budgetary expenditures by standard object (unaudited)
(in thousands of dollars)

Departmental budgetary expenditures by standard object (unaudited) (in thousands of dollars)

	Fiscal year 2025–26			Fiscal year 2024–25
	Planned expenditures for the year ending March 31, 2026	Expended during the quarter ended September 30, 2025	Year to date expended at quarter-end	Planned expenditures for the year ended March 31, 2025	Expended during the quarter ended September 30, 2024	Year to date expended at quarter-end
Expenditures:
Personnel	114,028	28,463	56,707	106,360	29,095	57,648
Transportation and communications	4,206	415	869	2,700	418	1,080
Information	1,754	415	504	1,400	86	426
Professional and special services	16,848	1,834	3,197	14,831	2,338	4,060
Rentals	4,338	464	1,907	3,169	318	1,640
Repair and maintenance	848	18	33	120	19	41
Utilities, materials, and supplies	201	6	62	347	6	21
Acquisition of machinery and equipment	2,226	327	723	3,354	171	214
Other subsidies and payments	66	0	0	100	6	7
Total gross budgetary expenditures	144,515	31,942	64,002	132,381	32,457	65,137
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)	(660)	(22)	(22)	(660)	(6)	(26)
International audits	(2,000)	0	0	(2,000)	(497)	(585)
Total cost recovered	(2,660)	(22)	(22)	(2,660)	(503)	(611)
Total net budgetary expenditures	141,855	31,920	63,980	129,721	31,954	64,526