ECCC Audit and Evaluation Plan 2025 to 2030
June 2025
Approved by the Deputy Minister June 13, 2025
List of acronyms and abbreviations
- DFO
- Fisheries and Oceans Canada
- ECCC
- Environment and Climate Change Canada
- FAA
- Financial Administration Act
- HC
- Health Canada
- IAAC
- Impact Assessment Agency of Canada
- NRCan
- Natural Resources Canada
- TC
- Transport Canada
1. Introduction
Environment and Climate Change Canada (ECCC) is the lead federal department on a wide range of environmental and climate change issues. The Department's programs focus on minimizing threats to Canadians and their environment from pollution and climate change, equipping Canadians to make informed decisions on weather, water and climate conditions, and on conserving and restoring Canada's natural environment. They reflect the interdependence between environmental sustainability and economic well-being in response to the wide range of risks and opportunities inherent in a large and diverse organization.
The ECCC Audit and Evaluation Plan (AEP) sets out the planned internal audit, advisory, evaluation and known external audit engagements over the next five (5) fiscal years. The plan aligns with the Department’s mandate, priorities and key corporate risks. It also meets the Financial Administration Act, Treasury Board, Policy on Internal Audit and Policy on Results requirements. The aim is to conduct work and produce reports that include advice and recommendations that add value to ECCC and the broader Government of Canada.
Our internal audits and evaluations provide objective, fact-based assessments of ECCC’s programs, administration, and activities to support oversight, accountability, and continuous improvement. Through internal audits, we support the effective management of resources, identification and mitigation of risks, compliance with policies, and alignment with the Department’s mandate and strategic priorities.
2. Developing the Internal Audit and Evaluation Plan
The plan was developed through a comprehensive, risk-based approach. Areas were assessed based on factors such as risk exposure, significance, and public visibility, ensuring alignment with the Department’s key risks and core objectives. This structured methodology enabled the development of a well-rounded plan that addresses both current and emerging risks while optimizing coverage and minimizing duplication with external assurance activities.
The process consisted of the following steps:
- Risk Identification: Potential internal audits and advisory services were identified by analyzing corporate risk and planning documents, undertaking an environmental scan, internal risk assessment, and through consultations.
- Consultations: Identified risk areas and potential engagements were reviewed through discussions with internal experts, senior management, the Performance Management, Evaluation, and Results Committee (PMERC), and the Departmental Audit Committee (DAC). Central agencies were also consulted with respect to evaluation coverage.
- Evaluation obligations: A list of evaluation projects was identified based on Departmental obligations as per the Financial Administration Act and the TBS Policy on Results. Those obligations are related to grants and contributions (G&C), funding conditions, horizontal initiatives, program inventory and departmental priorities.
- Project Selection: A prioritized list of projects was developed taking into consideration planned external assurance providers audits, the current operational context of the Department and the broader Government of Canada, and the Audit and Evaluation Branch (AEB) and departmental capacity to execute projects efficiently. Work was also undertaken to ensure that projects are aligned with key corporate risks and departmental priorities.
- Completion and continuous monitoring: Plan implementation is reviewed throughout the year to ensure that emerging risks or priority areas are considered as part of the branch’s work prioritization.
3. Planned internal and external audits for fiscal years 2025-2026 to 2027-2028
The list of projects scheduled for fiscal year 2025-2026 includes four (4) internal audit projects and ten (10) internal audit projects are tentatively scheduled for 2026-2027 and 2027-2028. Finally, seventeen (17) external audit projects are planned over the course of the next two (2) years. The project list is evergreen and is reviewed periodically to ensure that key departmental priorities and risks are considered throughout the year.
All internal audits conducted under this plan will be evaluated using key performance indicators (KPIs) to ensure their effectiveness and efficiency. Each internal audit will be assessed based on timely delivery, cost control, and added value to the organization to ensure that the end results is completed in accordance with standards and contributes meaningfully to the achievement of organizational objectives and continuous improvement. A short description of 2025-2026 audit projects is contained in Appendix A.
3.1 Planned internal audit projects 2025-2026 to 2027-2028
Year 1 – Planned internal audit projects for 2025-2026
Audit of Information Technology (IT) Governance
Audit start date: Q2, 2024-2025
Audit approval date: Q1, 2025-2026
Audit of Infrastructure Asset Management
Audit start date: Q2, 2024-2025
Audit approval date: Q2, 2025-2026
Audit of Regulatory Development Process
Audit start date: Q1, 2025-2026
Audit approval date: Q4, 2025-2026
Advisory Engagement of the Regulatory Review Practices at ECCC
Audit start date: Q2, 2025-2026
Audit approval date: Q4, 2025-2026
Year 2 – Planned internal audit projects for 2026-2027
Audit of Use of Acquisition Cards
Audit start date: Q2, 2025-2026
Audit approval date: Q1, 2026-2027
Review of business continuity planning and emergency management
Audit start date: Q3, 2025-2026
Audit approval date: Q2, 2026-2027
Audit of Values and Ethics
Audit start date: Q1, 2026-2027
Audit approval date: Q3, 2026-2027
Audit of IT Asset Management
Audit start date: Q1, 2026-2027
Audit approval date: Q4, 2026-2027
Year 3 – Planned internal audit projects for 2027-2028
Audit of Project Management
Audit start date: Q2, 2026-2027
Audit approval date: Q1, 2027-2028
Audit of Safeguarding Science
Audit start date: Q3, 2026-2027
Audit approval date: Q2, 2027-2028
Audit of Access to Information and Privacy Administration
Audit start date: Q1, 2027-2028
Audit approval date: Q3, 2027-2028
Audit of Grants and Contributions Administration
Audit start date: Q4, 2026-2027
Audit approval date: Q3, 2027-2028
Audit of Information Management
Audit start date: Q1, 2027-2028
Audit approval date: Q4, 2027-2028
Audit of Duty to Accommodate
Audit start date: Q1, 2027-2028
Audit approval date: Q4, 2027-2028
Review of Organizational Culture
Audit start date: Q2, 2027-2028
Audit approval date: Q4, 2027-2028
3.2 External audit projects
Based on the most recent information from the Office of the Auditor General and Commissioner of the Environment and Sustainable Development (OAG and CESD), there are 17 ongoing and planned external audit projects for 2025 and 2026 that include ECCC in their scope. This list is evergreen and is subject to change based on their priorities. The Department’s responses to these external audit projects are coordinated by the external liaison team within the AEB.
Spring | Fall |
---|---|
CESD Critical Habitat for Species at Risk (OPI: CWS) | CESD Establishing Terrestrial Protected and Conserved Areas (OPI: CWS) |
CESD National Adaptation Strategy (aka Climate Change Adaptation) (OPI: SPIAB) | CESD Establishing Marine Protected and Conserved Areas (OPI: CWS) |
CESD Lessons Learned from Canada’s Record on Sustainable Development (OPI: PORAB, limited input into this study) | CESD Federal Support for Terrestrial and Marine Protected and Conserved Areas – title likely to change (OPI: CWS) |
OAG Professional Services Contracts - GCStrategies Incorporated (multiple departments; OPI: CSFB) | CESD Net Zero Emissions Accountability Act- focus on financial measures (OPI: SPIAB) |
Spring | Fall |
---|---|
CESD 2030 Biodiversity Targets | CESD Exported GHG Emissions |
CESD Climate Change and Health Impacts | CESD Federal Support for Carbon Capture Utilization and Storage Technology |
CESD Flood Mapping in Canada (ongoing audit) | CESD Departmental Sustainable Development Strategies |
CESD Avian Influenza (ongoing audit) | CESD Net Zero Emissions Accountability Act |
- | CESD Federal Sustainable Development Strategy fairness review |
4. Planned evaluations for fiscal year 2025-2026 to 2029-2030
Year 1 – Planned evaluations for 2025-2026
Evaluation of the International Climate Finance Program
Requirement: FAA / Policy on Results requirements for grants and contributions with five-year average actual expenditures of $5 million per year or more to be evaluated every five years.
Evaluation approval date: July 2025
Horizontal Evaluation of the Trans Mountain Expansion Project – Terrestrial Cumulative Effects Initiative (led by ECCC)
Requirement: FAA / Policy on Results requirements for grants and contributions with five-year average actual expenditures of $5 million per year or more to be evaluated every five years.
Evaluation approval date: June 2025
Evaluation of the Canadian Centre for Climate Services
Requirement: Departmental needs/priority
Evaluation approval date: November 2025
Evaluation of the Water Quality and Ecosystems Partnerships Program
Requirement: Periodical evaluation of the programs listed in the Program Inventory
Evaluation approval date: March 2026
Evaluation of the Habitat Conservation Protection Program
Requirement: FAA / Policy on Results requirements for grants and contributions with five-year average actual expenditures of $5 million per year or more to be evaluated every five years.
Evaluation approval date: July 2025
Evaluation of the Enforcement Modernization Initiative
Requirement: Departmental needs/priority
Evaluation approval date: July 2025
Horizontal Evaluation of the Marine Conservation Targets Initiative (led by DFO)
Requirement: Specific horizontal initiatives where program outcomes are shared or related
Evaluation approval date: Mars 2026
Year 2 – Planned evaluations for 2026-2027
Evaluation of the Climate Change Mitigation Program
Requirement: Departmental needs/priority
Horizontal Evaluation of the Natural Climate Solutions Fund (including 2 billion Trees) (led by NRCan)
Requirement: FAA / Policy on Results requirements for grants and contributions with five-year average actual expenditures of $5 million per year or more to be evaluated every five years.
Horizontal Evaluation of Carbon Pollution Pricing (led by ECCC)
Requirement: FAA / Policy on Results requirements for grants and contributions with five-year average actual expenditures of $5 million per year or more to be evaluated every five years
Horizontal Evaluation of Climate Change Adaptation (led by ECCC)
Requirement: Specific horizontal initiatives where program outcomes are shared or related
Horizontal Evaluation of the Census for Environment (led by Statistics Canada)
Requirement: Requested by the Secretary of Treasury Board
Horizontal Evaluation of the Advancing a Circular Plastics Economy Initiative (led by ECCC)
Requirement: Specific horizontal initiatives where program outcomes are shared or related.
Horizontal Evaluation of the Impact Assessment and Regulatory Regime Implementation (led by IAAC)
Requirement: FAA / Policy on Results requirements for grants and contributions with five-year average actual expenditures of $5 million per year or more to be evaluated every five years.
Evaluation of the Migratory Birds and Other Wildlife Program
Requirement: Periodical evaluation of the programs listed in the Program Inventory.
Horizontal Evaluation of the Oceans Protection Plan (led by TC)
Requirement: Specific horizontal initiatives where program outcomes are shared or related.
Year 3 – Planned evaluations for 2027-2028
Horizontal Evaluation of the Climate Lens initiative (led by ECCC)
Requirement: Requested by the Secretary of Treasury Board.
Horizontal Evaluation of the Biodiversity Policy and Partnership Program (led by ECCC)
Requirements: FAA / Policy on Results requirements for grants and contributions with five-year average actual expenditures of $5 million per year or more to be evaluated every five years; and periodical evaluation of the programs listed in the Program Inventory.
Evaluation of Canada’s Hydro-Meteorological Services
Requirements: Periodical evaluation of the programs listed in the Program Inventory; and departmental needs/priority.
Horizontal Evaluation of the Federal Contaminated Sites Action Plan (led by ECCC)
Requirement: Specific horizontal initiatives where program outcomes are shared or related.
Year 4 – Planned evaluations for 2028-2029
Evaluation of the Low Carbon Economy Fund including the Canadian Climate Institute
Requirement: FAA / Policy on Results requirements for grants and contributions with five-year average actual expenditures of $5 million per year or more to be evaluated every five years
Evaluation of the Environmental Damages Fund
Requirements: Periodical evaluation of the programs listed in the Program Inventory; and departmental needs/priority.
Horizontal Evaluation of the Chemicals Management Plan (led by HC)
Requirement: Specific horizontal initiatives where program outcomes are shared or related.
Evaluation of the Air Quality Program
Requirement: Periodical evaluation of the programs listed in the Program Inventory.
Year 5 – Planned evaluations for 2029-2030
Evaluation of the Aquatic Ecosystems Health, Substances and Waste Management Program
Requirement: Periodical evaluation of the programs listed in the Program Inventory.
Evaluation of the Compliance Promotion and Enforcement – Pollution and Wildlife Programs
Requirement: Periodical evaluation of the programs listed in the Program Inventory.
Evaluation of the Enforcement Officer Development Program
Requirement: Departmental needs/priority
5. Audit and evaluation resources and capacity
5.1 Financial resources
Over the years, the AEB has navigated a challenging financial landscape characterized by stable funding amidst a rising workload. The increase in external audits, petitions received, internal audits, and evaluations, driven by the introduction of new programs, has tested the branch’s internal capacity.
Budget | (Annual Reference Level Update - ARLU, $) | ||||
---|---|---|---|---|---|
Type / Year | 2025-2026 | 2026-2027 | 2027-2028 | 2028-2029 | 2029-2030 |
Salary | $3,597,843 | $3,414,174 | $3,363,408 | $3,323,797 | $3,304,827 |
O&M | $605,620 | $755,815 | $469,508 | $469,393 | $313,786 |
Total | $4,203,463 | $4,169,989 | $3,832,916 | $3,793,190 | $3,618,613 |
- | Funded Branch Full-Time Equivalents (FTEs) | ||||
Type / Year | 2025-2026 | 2026-2027 | 2027-2028 | 2028-2029 | 2029-2030 |
Total FTEs | 32 | 31 | 30 | 29 | 29 |
To address salary deficits, the branch has implemented various strategies, including:
- Reallocating funds from operations and maintenance to cover salary shortfalls;
- Establishing Memoranda of Understanding with other branches to secure additional resources (primarily related to evaluation work);
- Seeking supplementary, temporary funding through mechanisms such as pressure requests;
- Shifting delivery capacity internally to reduce reliance on higher-cost external professional services (primarily related to evaluation work).
This method is no longer sustainable. Over the course of implementing this plan, it is anticipated that the financial pressures will continue given the current global and domestic context. More specifically, over the next three years, the branch salary funding is projected to decrease, while operating budgets remain variable based on program funding that may be obtained by the Department. Compounded by current constraints that limit the ability to replace departing employees, the branch is re-examining the current construct and delivery model to ensure that resources are allocated in the most efficient and effective manner possible to achieve objectives and support informed, data driven departmental decision-making.
5.2 Human resources
Internal audit staff continuously seek ways to demonstrate their professional proficiency in accordance with standards and expectations. As of March 2025, there are 11.5 internal audit staff, including the Chief Audit Executive and Head of Evaluation (CAE-HE) and Professional practices staff. All staff are members of the Institute of Internal Auditors, 58% have an internal auditing or accounting designation, and 42% are working towards obtaining a designation within the next year. Internal audit staff have an appropriate mix of skills and competencies to implement year one of this plan.
Evaluation staff commit to ongoing professional development in accordance with the evaluation competencies established by the Treasury Board of Canada Secretariat. As of March 2025, there are 14.5 evaluation staff, including the CAE-HE. All staff are members of the Canadian Evaluation Society (CES), and one has the CES Credentialed Evaluator designation. Evaluation staff have an appropriate mix of skills and competencies to implement year one of this plan.
5.3 Human resources planning
The AEB Business Plan includes strategic human resources plan that guides branch management and decision-making. In 2025-2026, most of the branch priorities include a human resources element. These are:
Priorities:
- Enhance staff professional development;
- Leverage technology to enhance internal auditing and program evaluation services;
- Implement Diversity, Inclusion and Employment Equity, and Engagement initiatives within the Branch; and,
- Revise organisational structure and delivery of services.
Related human resources challenges and strategies were also identified:
- Keeping staff skills aligned with evolving standards;
- Enhancing employee engagement and wellness; and,
- Supporting diversity and inclusion.
An Annual Operational Staffing Plan supports branch management decision-making.
5.4 Training
The CAE-HE makes training and development a priority. As such, the branch developed and resourced a training plan that supports professional learning and employee career development.
The TB Directive on Internal Audit mandates CAE to ensuring that internal auditors have the appropriate qualifications, skills and opportunities to maintain their internal audit competencies. Staff possessing audit related certifications within the internal audit team must obtain a minimum of 40 hours per year of professional development to maintain their certifications. In addition, each employee within the branch normally takes up to 4 days of departmental and Government-wide mandatory training each year.
For reference, in 2024-2025, more than $116,000 was invested in employee learning and development.
The 2025-2026 training plan focuses on the following priorities:
- Completion of ECCC mandatory training;
- Strengthening team competencies in oral and written communication;
- Supporting certification-related training requirements; and,
- Advancing individual learning and professional development to support employees succeed in their current roles and prepare for future opportunities in the federal public service.
Appendix A: Description of the planned internal audit engagements for fiscal 2025-2026
Audit of Information Technology (IT) Governance (underway)
Preliminary Objective: To assess the extent to which ECCC has an effective IT governance structure in place that clearly identifies accountabilities and supports decision-making.
Preliminary Scope: The scope of the audit may include selected aspects of IT governance, including governance structures and oversight mechanisms that support accountability, strategic direction and decision-making, roles and responsibilities, as well as the mechanisms in place to manage the Department’s relationship with SSC and related service delivery risks.
Anticipated DAC tabling date: Q1 of 2025-2026
Audit of Asset Management (underway)
Preliminary Objective: To assess whether an effective framework is in place to manage assets in a way that optimizes their lifecycle, supports program delivery, and is aligned to departmental priorities and objectives.
Preliminary Scope: The scope may include whether foundational elements - such as governance and oversight structures, roles and responsibilities, and planning and prioritization processes - are in place to support effective life cycle management of assets. The audit may consider a range of capital assets.
Anticipated DAC tabling date: Q2 of 2025-2026
Audit of the Regulatory Development Process
Preliminary Objective: To assess the effectiveness of ECCC’s processes for developing regulations in line with the Cabinet Directive on Regulation, the Cabinet Directive on Regulatory and Permitting Efficiency for Clean Growth Projects, and the Statutory Instruments Act.
Preliminary Scope: The scope of the audit may include internal business processes supporting the development, approval, and implementation, and review of regulations. It may examine process design, roles and responsibilities, documentation flows, and coordination mechanisms to inform potential process improvements, with a specific focus on the departmental regulatory Quality Management System. The engagement will provide feedback to the department on compliance with regulatory legislative and policy requirements, areas of risk, and recommendations.
Timing: Proposed tabling at DAC in Q4 of 2025-2026
Advisory Engagement of the Regulatory Review practices at ECCC
Preliminary Objective: To review ECCC’s new process for reviewing existing regulations in line with a new Stock Review policy being implemented in Summer 2025.
Preliminary Scope: The advisory engagement may include, but is not limited to, internal business processes, roles and responsibilities, documentation flows and reporting structures that support the review and performance assessment of existing regulations, planning mechanisms, including prioritization activities related to regulatory review activities.
Excluded: Activities related to the development of new regulations or formal legislative amendments.
Timing: Proposed tabling at DAC in Q4 of 2025-2026
Appendix B: ECCC’s 5-year planned evaluation coverage (2025-2026 to 2029-2030)
Context
Environment and Climate Change Canada’s (ECCC) five-year evaluation plan includes a total of 27 projects. Many of the evaluations are related to more than one program, resulting in the covering of 14 out of 15 programs included in the program inventory.
The evaluation coverage represents 86% of the total departmental funding as per the Main Estimates for 2025-2026, which includes the planned spending for Internal services.
Overview of the evaluation coverage by core responsibility
Taking Action on Clean Growth and Climate Change
100%
(3 out of 3 programs)
Preventing and Managing Pollution
100%
(4 out of 4 programs)
Conserving Nature
83%
(5 out of 6 programs)
Predicting Weather and Environmental Conditions
100%
(2 out of 2 programs)
More information on ECCC’s Program Inventory is available on GC InfoBase.
Program not included in the planned coverage
The Species at Risk program under the Conserving Nature core responsibility is not included in the five-year plan given that an evaluation of this program was recently conducted and approved in January 2025. The next evaluation related to the Species at Risk program will be scheduled for 2030-2031.
Detailed 5-year evaluation coverage, by core responsibility and programs as per the Program Inventory
Core responsibility: Taking action on clean growth and climate change
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Climate Change Mitigation | 2026-2027 | $57,160,765 | Core Climate Change Mitigation Program, 2022-2023 |
Carbon Pollution Pricing (Horizontal – led by ECCC) |
2026-2027 | $756,872,965 | Never Evaluated |
Census for Environment (Horizontal – led by Statistics Canada) |
2026-2027 | $3,620,834 | Never Evaluated |
Climate Lens Initiative (Horizontal – led by ECCC) |
2027-2028 | $5,408,648 | Never Evaluated |
Low Carbon Economy Fund including the Canadian Climate Institute | 2028-2029 | $280,495,322 | Low Carbon Economy Fund, 2025-2026 |
The amount of $22,361,876 has also been allocated to this program. However, the funds distribution between this program’s initiatives and, subsequently, across planned evaluations was not confirmed at the time of publication of the present document.
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Canadian Centre for Climate Services | 2025-2026 | $6,828,037 | Never Evaluated |
Climate Change Adaptation (Horizontal – led by ECCC) | 2026-2027 | $25,433,492 | Climate Change Adaptation Gap Analysis, 2020-2021 |
The amount of $9,818,300 has also been allocated to this program. However, the funds distribution between this program’s initiatives and, subsequently, across planned evaluations was not confirmed at the time of publication of the present document.
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
International Climate Finance Program | 2025-2026 | $65,853,586 | International Climate Change Cooperation Program, 2021-2022 (Horizontal – led by ECCC) |
Core responsibility: Preventing and managing pollution
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Air Quality | 2028-2029 | $70,771,317 | Addressing Air Pollution Horizontal Initiative, 2020-2021 (Horizontal – led by ECCC) |
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Advancing a Circular Plastics Economy (Horizontal – led by ECCC) | 2026-2027 | $15,983,794 | Federal Leadership Towards Zero Plastic Waste in Canada Initiative, 2022-2023 |
Aquatic Ecosystems Health, Substances and Waste Management | 2029-2030 | $145,689,493 | Canadian Shellfish Sanitation, 2022-2023 (Horizontal – led by DFO) |
Chemicals Management Plan (Horizontal – led by HC) | 2028-2029 | $20,883,315 | Chemicals Management Plan, 2023-2024 (Horizontal – led by HC) |
Federal Contaminated Sites Action Plan (Horizontal – led by ECCC) | 2027-2028 | $28,909,960 | Federal Contaminated Sites Action Plan, 2025-2026 (Horizontal – led by ECCC) |
Oceans Protection Plan (Horizontal – led by TC) | 2026-2027 | $12,540,193 | ECCC’s components of the Oceans Protection Plan, 2020-2021 World Class Tanker Safety Initiative, 2021-2022 (Horizontal – led by TC) |
Water Quality and Ecosystems Partnerships Program | 2025-2026 | $26,765,782 | Water Quality and Ecosystems Health, 2017-2018 |
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Environmental Damages Fund | 2028-2029 | $27,631,476 | Environmental Damages Fund, 2021-2022 |
Evaluation title | Planned approval (fiscal year) |
2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Compliance Promotion and Enforcement – Pollution and Wildlife | 2029-2030 | $36,789,474 | Never Evaluated |
Enforcement Officer Development Program | 2029-2030 | $18,128,139 | Review of the Enforcement Officer Development Program, 2022-2023 |
Core responsibility: Conserving nature
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Biodiversity Policy and Partnership Program (Horizontal – led by ECCC) | 2027-2028 | $9,732,777 | Biodiversity Policy and Priorities, 2012 |
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Enforcement Modernization Initiative | 2025-2026 | $23,394,352 | Enforcement Program, 2009-2010 |
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Trans Mountain Expansion Project – Terrestrial Cumulative Effects Initiative (Horizontal – led by ECCC) | 2025-2026 | $6,971,171 | Never Evaluated |
Funding for Impact Assessment and Regulatory Regime Implementation (Horizontal – led by IAAC) | 2026-2027 | $7,056,900 | Impact Assessment and Regulatory Processes Horizontal Initiative, 2021-2022 (Horizontal - led by IAAC) |
The amount of $10,963,886 has also been allocated to this program. However, the funds distribution between this program’s initiatives and, subsequently, across planned evaluations was not confirmed at the time of publication of the present document.
Evaluation title | Planned approval (fiscal year) |
2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Natural Climate Solutions Fund (including 2 billion Trees) (Horizontal – led by NRCan) | 2026-2027 | $81,740,006 | Never Evaluated |
Marine Conservation Targets Initiative (Horizontal – led by DFO) | 2025-2026 | $2,582,380 | Canada Nature Fund, 2021-2022 |
Habitat Conservation and Protection Program | 2025-2026 | $543,402,017 | Habitat Conservation Partnerships Program, 2017-2018; Protected Areas Program, 2014-2015 |
The amount of $22,809,525 has also been allocated to this program. However, the funds distribution between this program’s initiatives and, subsequently, across planned evaluations was not confirmed at the time of publication of the present document.
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Migratory Birds and Other Wildlife Program | 2026-2027 | $58,270,408 | Migratory Birds Program, 2017-2018 |
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
No planned evaluation | N/A | N/A | Species at Risk Program, 2024-25 (Horizontal – led by ECCC) |
N/A = not applicable
Core responsibility: Predicting weather and environmental conditions
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Canada’s Hydro-Meteorological Services | 2027-2028 | $47,531,795 | National Hydrological Services, 2022-2023 |
Evaluation title | Planned approval (fiscal year) | 2025-2026 Program spending covered by evaluation | Last evaluation |
---|---|---|---|
Canada’s Hydro-Meteorological Services | 2027-2028 | $223,302,107 | Weather Observations, Forecasts and Warnings Program, 2021-2022 |
Appendix C: Deputy Minister signature
Departmental Evaluation Plan
FY 2025 to 2026 to FY 2029 to 2030
Deputy Minister Confirmation of the
Environment and Climate Change Canada
Departmental Evaluation Plan
I approve the Departmental Evaluation Plan of Environment and Climate Change Canada for the fiscal year 2025 to 2026 to fiscal year 2029 to 2030, which I submit to the Treasury Board of Canada Secretariat as required by the Policy on Results.
I confirm that this five-year rolling Departmental Evaluation Plan:
- Plans for evaluation of all ongoing programs of grants and contributions with five-year average actual expenditures of $5 million or greater per year at least once every five years, in fulfillment of the requirements of subsection 42.1 of the Financial Administration Act
- Meets the requirements of the Mandatory Procedures for Evaluation
- Supports the requirements of the expenditure management system including, as applicable, Memorandums to Cabinet, Treasury Board submissions, and resource alignment reviews
I will ensure that this plan is updated annually, and I will provide information about its implementation to the Treasury Board of Canada Secretariat, as required.
Jean-François Tremblay
Deputy Minister

Date
June 13 2025