2024–25 Departmental Results Report

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At a glance

This Departmental Results Report details the Office of the Public Sector Integrity Commissioner’s (the Office) actual accomplishments against the plans, priorities and expected results outlined in its 2024–25 Departmental Plan.

Key priorities

The Office identified the following key priorities for 2024–25:

  • Improve operational capacity to deal with an ever-growing influx of new files.
  • Support the retention of staff by ensuring a transparent, collegial, collaborative and supportive work environment with a focus on sharing information, training and education.
  • Improve the operational capacity and efficiency of the Office through technological upgrades.
  • Increase face-to-face sessions with stakeholders by offering presentations to public sector organizations on request, taking part in learning sessions and values and ethics events, contributing to a more accurate understanding of our work, and increasing trust in the Office.
  • Humanize the image of the Office by undertaking work to develop a new website and through increased videos and visual tools, also supporting the Office’s social media presence.
  • Redesign online forms through which the Office receives most submissions.

Highlights for the Office in 2024–25

  • Total actual spending (authorities used including internal services): $6,764,763
  • Total full-time equivalent staff (including internal services): 36.8

For complete information on the Office’s total spending and human resources, read the “Spending and human resources” section of its full Departmental Results Report.

Summary of Results

The following provides a summary of the results the department achieved in [fiscal year] under its main areas of activity, called “core responsibilities.”

  • Core responsibility: Public sector disclosures of wrongdoing and complaints of reprisal
    • Actual spending:  (authorities used) $4,677,242
    • Actual full-time equivalent staff: 28.6

    The Office has achieved in 2024–25:

    • Gains in operational efficiency and capacity through process refinement, staffing, and technological upgrades;
    • An improved case management system with added functionality for data collection and customization;
    • A new mechanism to connect online form data directly to the new case management system;
    • Improved educational materials that reflect new content in development for the new website; and,
    • Reached over 14,000 participants across 32 events.

    For more information on the Office’s core responsibility, read the “Results - what we achieved” section of its Departmental Results Report.

From the Commissioner

I am pleased to present the 2024–25 Departmental Results Report for the Office of the Public Sector Integrity Commissioner of Canada (the Office).

In the 2024–25 Departmental Plan, I shared my plan to mitigate information security risks. To this end, new information technology (IT) infrastructure was acquired to replace obsolete and tenuous equipment.

I also shared the Office’s plan to enhance access for the submission of disclosures of wrongdoing and complaints of reprisal (disclosures and complaints), and to improve awareness of the Office’s mandate. To this end, we undertook a redesign of our website that was to be completed in 2024–25. Due to competing financial priorities, mainly in core responsibilities, the redesign project was delayed until the next fiscal year.

The Departmental Plan emphasized the unprecedented influx of submissions received by the Office. I shared my concern regarding the insufficiency of resources in the face of the projected continuation of increases in both the number and the complexity of submissions. Those projections materialized.

At the same time, the Office made requests for an additional $9.5 million annually. In total, $1.9 million was approved, representing 20% of our requests. Consequently, the backlog accumulated before the start of 2024–25 ballooned during the cycle.

At the start of 2024–25, the backlog consisted of 40 investigations and 85 files awaiting intake analysis. By the end of the fiscal year, those numbers increased to 53 investigations and 188 files in analysis. During that same period, 456 submissions were received and 352 admissibility decisions rendered, most addressing multiple allegations. In addition, of the 25 completed investigations in 2024–25, the Office investigated 49 allegations, each requiring a fulsome analysis and decision.

Regarding investigations into wrongdoing, 12 were completed in 2024–25, one of which was a founded case of wrongdoing tabled in Parliament. Thirteen investigations were conducted into reprisal allegations. It is not uncommon for investigations to include 20 or more witnesses, accompanied in some cases by hundreds of pages of documentary evidence.

It is impossible to overstate the importance of each decision that is issued. The purpose of the Office is to enhance public trust in federal governmental institutions. Federal public servants and all others who report alleged wrongdoing or make reprisal complaints to the Office see that their concerns are taken seriously. Every person who comes to the Office with a submission of alleged wrongdoing or a reprisal complaint receives a comprehensive decision demonstrating a full consideration of alleged facts and the law, regardless of whether there are sufficient grounds to investigate. Often, decisions address several allegations.

Investigations into alleged wrongdoing are thorough and in line with the principles of procedural fairness and natural justice. After each investigation, in cases where wrongdoing has not been established on a balance of probabilities, disclosers and heads of organizations involved receive decisions that fully set out how each allegation was investigated, and the factual and legal grounds for the decision on each allegation.

In cases of alleged reprisal, when an investigation reveals that there are reasonable grounds for believing a reprisal was taken, cases are referred to the Public Servants Disclosure Protection Tribunal. In 2024–25, with the support of the Office, several cases were resolved through conciliation during the investigations, reaching outcomes acceptable to the complainants and avoiding the stress of judicial process.

Delays in the investigation process caused by insufficient resources, can have a significant impact on the availability of witnesses and the quality of the evidence. Delays also have a detrimental effect on whistleblowers who may have suffered reprisals, and accused individuals remain under a cloud of suspicion without timely resolution.

Notwithstanding the Office’s ability to deliver an important function to the Canadian public, my concern over the insufficiency of resources has only grown. Our lawyers have up to 25 cases assigned at a time, and there are approximately eight active cases per investigator. With the Office’s current resources, there is a risk that some allegations may never see the light of day. Consequently, I will renew my request for additional resources in the coming fiscal year and continue to seek efficiencies wherever possible.

The Office’s team continues to work diligently to serve the people of Canada.

Harriet Solloway

Public Sector Integrity Commissioner

Results – what we achieved

Core responsibilities and internal services

Core responsibility: Public sector disclosures of wrongdoing and complaints of reprisal

Description

The Office contributes to strengthening accountability and increases oversight of government operations by:

  • Providing an independent and confidential process for receiving and investigating disclosures of wrongdoing in, or relating to, the federal public sector from public servants and members of the public;
  • Reporting founded cases of wrongdoing to Parliament and making recommendations to chief executives on corrective measures; and
  • Providing a mechanism for handling complaints of reprisal from public servants and former public servants for the purpose of coming to a resolution, including through conciliation and by referring cases to the Public Servants Disclosure Protection Tribunal.

Quality of life impacts

The domains from the Canada’s Quality of Life Hub that relate the most closely to the Office’s core responsibility, Public sector disclosures of wrongdoing and complaints of reprisal, are as follows.

  • Good governance (primary domain): Public servants will have a mechanism to call out wrongdoing. The Office’s core responsibility contributes to this domain and more specifically to the subdomain “Democracy and institutions” through all the activities mentioned in the core responsibility description. The indicator of interest for this domain is “Confidence in institutions.”
  • Prosperity: Canadians will be proud of an ethical public sector that ensures good job quality and job satisfaction. The Office’s core responsibility contributes to the subdomain “Employment and job quality” and the indicator of interest is “Job satisfaction.”
  • Society: A robust whistleblowing regime supports social cohesion by ensuring trust in the public sector. The Office’s core responsibility contributes to the subdomain “Social cohesion and connections” and the indicator of interest is “Trust in others.”

Progress on results

This section details the Office’s performance against its targets for each departmental result under its core responsibility, Public sector disclosures of wrongdoing and complaints of reprisal. Details are presented by departmental result.

Table 1: Public sector disclosures of wrongdoing and complaints of reprisal are dealt with in a timely and effective manner

Table 1 shows the target, the date to achieve the target and the actual result for each indicator under the departmental result “Public sector disclosures of wrongdoing and complaints of reprisal are dealt with in a timely and effective manner” in the last three fiscal years.

Performance result indicators

Target

Date to achieve target

Actual results

2022–23

2023–24

2024–25

Percentage of cases addressed within established service standards, which are available on the Office’s websiteService standard targets are met 100% of the time.

March 2025

75%

75%

25%*

Percentage of applications addressed within established service standard under the Legal Access Request ProgramService standard target is met 100% of the time.

March 2025

100%

99%

81%

*Note: The Office has implemented four service standards to provide transparency and an objective means of measuring performance. One of these standards is a statutory requirement and must be met 100%, while the other three have a target of 80%. However, the exceptional and sustained surge in activity the Office has faced since fall 2023 is exerting considerable pressure on operational resources, resulting in delays in the processing of files, investigations into allegations and responding to general inquiries.

Table 2: Public servants and members of the public are aware of the Office and have access to information to make an informed decision about disclosures of wrongdoing and/or complaints of reprisal

Table 2 shows the target, the date to achieve the target and actual result for each indicator under the departmental result “Public servants and members of the public are aware of the Office and have access to information to make an informed decision about disclosures of wrongdoing and/or complaints of reprisal” in the last three fiscal years.

Performance result indicators

Target

Date to achieve target

Actual results

2022–23

2023–24

2024–25

Percentage of new website visitors90% of website visitors are new visitors.

March 2025

96%

94%

77%*

Number of attendees at outreach eventsTotal number of attendees for the combined events, in which the Office participates in a year, is at least 2,500 attendees.

March 2025

3,264

7,470

14,253

*Note: This percentage represents over 89,000 new visitors to the website.

The "Results" section of the Infographic for the Office on GC InfoBase page provides additional information on results and performance related to its program inventory.

Details on results

The following section describes the results for the Office’s core responsibility, Public sector disclosures of wrongdoing and complaints of reprisal, in 2024–25 compared with the planned results set out in the Office’s Departmental Plan for the year.

Result 1: Public sector disclosures of wrongdoing and complaints of reprisal are dealt with in a timely and effective manner.

The Office has, with the acquisition of additional funding, hired more investigators and lawyers to manage the increased number and complexity of new submissions and investigations. Despite these measures and record productivity in some areas, the surge in submissions has continued to grow as projected and the Office has been unable to address the demand. This demonstrates the need for additional resources, as the backlog of unassigned cases has been growing in both case analysis and investigations.

The IT capacity of the Office has been enhanced, including significant upgrades to its modern and customized case management system. This evolved platform now delivers improved data capture and analysis capabilities, supporting better understanding of file management trends, workload pressures, and informing operational decision making.

Results achieved:

  • Adding new functionality for data capture as well as further customization to the new case management system and adapting work processes to deliver maximum productivity within existing resource capacity.
  • In 2024–25, PSIC received additional funding to support its mandate; however, this increase fell short of identified needs and was not sufficient to fully address operational pressures. Despite implementing internal efficiencies and optimizing the use of Operations and Maintenance (O&M) resources, the organization faced ongoing constraints.
  • To remain within available authorities, PSIC prioritized core activities and reduced or deferred lower‑priority initiatives, ensuring that essential services continued without compromising compliance or statutory obligations.
  • The Office implemented and customized a new case management system.
  • Despite fiscal restraints, the Office promoted a transparent, collegial, collaborative and supportive work environment, stabilizing the operations and supporting the retention of staff.
Result 2: Public servants and members of the public are aware of the Office and have access to information to make an informed decision about disclosures of wrongdoing and/or complaints of reprisal.

The Communications team works to enhance awareness and improve comprehension of the federal whistleblowing regime with a view to increasing trust in the Office and decreasing the number of submissions that fall outside our jurisdiction. In 2024–25, outreach activities included more than ten tailored presentations to federal public sector organizations, and attendance by Communications team members at several large conferences, including those targeted to managers, executives and financial experts. The Office also took advantage of opportunities for the Commissioner to speak at events for public servants, specialists and organizations in the fields of whistleblowing and values and ethics.

The website is an essential tool in communicating the Office’s mandate, as well as being the main vehicle through which individuals report wrongdoing and reprisal to the Office. Work has been undertaken to improve website content and structure, which includes redesigning the online forms. The first milestone of redesign was the software development and beta testing of a mechanism to connect submissions to our new case management system.

Results achieved:

  • As part of the overhaul of the website, the Office created a mechanism to connect online form data directly to a new case management system, to increase efficiency and decrease the potential for human error.
  • The Office reviewed the content of existing educational materials, such as pamphlets and booklets, and made changes to reflect the content being developed for the new website.
  • The Office reached over 14,000 participants across 32 successful events.

Key risks

Based on historical statistical data, the number of new disclosures and complaints of reprisal are on the rise. Intake fluctuates throughout the year, and the complexity of each case can vary significantly. The unpredictable nature of file intake and volume means that, in the event of a sudden increase in cases and/or investigations, the Office runs the risk of not being able to process files in a timely manner. The Office’s risk response strategy is to closely monitor caseloads as well as human resource capacity and support ongoing professional development. In addition, the Office is preparing to submit a request for additional funding that would enable it to maintain and build on human resource capacity to effectively deliver on its mandate in the context of growing trends and caseloads.

The Office faces the risk of not being able to attract, retain and develop the right people with the appropriate mix of skills. The Office’s strategy to mitigate this risk includes proactive recruitment, as well as the use of casual employment and contractors when warranted.

The Office relies on external service providers for many of its corporate functions. This dependency subjects the Office to the risk of service providers not having the capacity to meet our operational needs at any given time. To mitigate this risk, the Office ensures that memoranda of understanding are in place with each service provider that detail both the services and levels of service to be provided. Regular monitoring of service delivery and audits of service level agreements are also conducted.

Furthermore, there is a risk that external and internal threats (including malware, hacking, and errors) could compromise the confidentiality, integrity and availability of sensitive information and business systems, disrupting operations and negatively impacting the Office’s ability to deliver on its mandate. To mitigate this risk, the Office is updating its outdated IT infrastructure, acquiring and implementing a new and more reliable case management system, and building internal IT capacity.

Resources required to achieve results

Table 3: Snapshot of resources required for Public sector disclosures of wrongdoing and complaints of reprisal

Table 3 provides a summary of the planned and actual (authorities used) spending and full-time equivalents (FTEs) required to achieve results.

Resource

Planned

Actual (authorities used)

Spending (dollars)

3,807,679

4,677,242

Full-time equivalents

24.5

28.6

Actual spending exceeded planned levels by $869,563 (+22.8%), mainly due to collective agreement adjustments, retro payments. Higher-than-planned staffing (28.6 FTEs compared to 24.5) also contributed to increased salary expenditures, as the Office undertook targeted hiring to address the backlog and rising caseload. These factors align with the operational pressures and resource constraints described above.

The “Finances” section of the Infographic for the Office on GC InfoBase page and the “People” section of the Infographic for the Office on GC InfoBase page provide complete financial and human resources information related to its program inventory.

Related government priorities

This section highlights government priorities that are being addressed through this core responsibility.

Program inventory

The Office’s core responsibility, Public sector disclosures of wrongdoing and complaints of reprisal, is supported by the Disclosure and Reprisal Management Program.

Additional information related to the program inventory for the core responsibility: Public sector disclosures of wrongdoing and complaints of reprisal is available on the Results webpage on GC InfoBase.

Internal services

Description

Internal services refer to the activities and resources that support a department in its work to meet its corporate obligations and deliver its programs. There are 10 categories of internal services:

  • Management and Oversight services
  • Communications Services
  • Legal Services
  • Human Resources Management
  • Financial Management
  • Information Management
  • Information Technology
  • Real Property
  • Materiel
  • Acquisition

Progress on results

This section presents details on how the department performed to achieve results and meet targets for internal services.

Information management and IT

The Office completed a large amount of work in 2024–25 deploying new IT capabilities and enhancing its information management and IT (IM/IT) infrastructure, as indicated in the Departmental Plan. The results were as following.

  • Deployment of ITSM and ITAM solutions: The Office implemented IT Service Management (ITSM) and IT Asset Management (ITAM) platforms to support the Office’s operations as an IT team. These assets brought improvements in service delivery, asset visibility, and efficiency.
  • Migration of local backup infrastructure: The Office was able to migrate its local backup infrastructure to a new host/server, which allowed us to achieve more reliability in our system and recover our data with better assurance.
  • Migration of email infrastructure to Cloud-based services: The Office has successfully migrated its email services to the Cloud allowing actors the reliability, stability, accessibility, scalability, and security with all end users.

There were two other planned initiatives that were deferred due to funding and dependency complexities.

  • Hardening backup strategy: This initiative was unfunded in 2024–25 due to limited financial capital. This is deferred to 2025–26 as it is a priority to achieve enhanced data resilience with Cloud-based solutions.
  • Improvement of endpoint antivirus coverage: The coverage did not occur as planned in 2024–25 because access to the Microsoft E5 licences obtained from Shared Services Canada (SSC) was granted in April 2025 as part of SSC’s broader initiative. However, the Office will complete the implementation of enhanced antivirus coverage in 2025–26.

Overall, the results demonstrated the Office was strongly committed to building foundational IM/IT capability, while recognizing the need to work within limited financial resources as well as the constraints caused by dependency on other departments. The deferred initiatives are being pursued and explored in the current fiscal year.

Team and work environment

In 2024–25, the Office continued to face increasing case volume, contributing to a backlog that exceeded existing capacity. To respond, the Office undertook several key measures to increase service delivery and support its workforce.

  • Strengthening workforce capacity and development: Despite reducing the number of training and learning opportunities offered to employees due to higher prioritization of core operational needs, the Office met its mandatory training objectives in mental health, diversity and inclusion and for professional development.
  • Supporting employee well-being: Wellness and mental health remained a focus, with targeted initiatives to sustain employee resilience during a period of high demand.
  • Maximizing efficiency: Internal case analysis processes were reviewed and new approaches were piloted to improve efficiency and responsiveness to the rising caseload.
  • Leveraging partnerships: Existing partnerships through Service Level Agreements with government departments were reinforced, to meet internal corporate services needs within the Office.

Budgetary constraints limited the Office’s ability to deliver on all planned oversight activities. Specifically, the audit of budgeting, forecasting, and travel expenditure processes—originally scheduled for 2024–25 under the Office’s ongoing monitoring plan—was deferred to 2025–26.

Overall, the Office advanced its commitments to employee learning, wellness, and accessibility, while reinforcing multidisciplinary collaboration across Office’s units to sustain service delivery. At the same time, fiscal pressures required adjustments to oversight priorities, which will now be addressed in the following fiscal year.

Resources required to achieve results

Table 4: Resources required to achieve results for internal services this year

Table 4 provides a summary of the planned and actual spending (authorities used) and FTEs required to achieve results.

Resource

Planned

Actual (authorities used)

Spending (dollars)

2,258,674

2,087,521

FTEs

8.7

8.2

Actual spending was $171,153 (7.6%) lower than planned primarily reflecting reduced professional services and no relocation costs. FTEs remained stable (8.2 actual compared to 8.7 planned), reflecting no significant change in staffing levels.

The “Finances” section of the Infographic for the Office on GC InfoBase page and the “People” section of the Infographic for the Office on GC InfoBase page provide complete financial and human resources information related to its program inventory.

Contracts awarded to Indigenous businesses

Government of Canada departments are required to award at least 5% of the total value of contracts to Indigenous businesses every year.

The Office’s results for 2024–25:

Table 5: Actual (authorities used) three-year spending on core responsibility and internal services (dollars)

As shown in Table 5, the Office awarded 2.38% of the total value of all contracts to Indigenous businesses for the fiscal year.

Contracting performance indicators2024–25 Results
Total value of contracts awarded to Indigenous businesses¹ (A)$8,905
Total value of contracts awarded to Indigenous and non‑Indigenous businesses² (B)$374,138
Value of exceptions approved by deputy head (C)$0
Proportion of contracts awarded to Indigenous businesses [A / (B−C) × 100]2.38%

Notes:

  1. “Contract” is a binding agreement for the procurement of a good, service, or construction and does not include real property leases. It includes contract amendments and contracts entered into by means of acquisition cards of more than $10,000.00.
  2. For the purposes of the minimum 5% target, the data in this table reflects how Indigenous Services Canada (ISC) defines “Indigenous business” as either:
    • owned and operated by Elders, band and tribal councils
    • registered in the Indigenous Business Directory
    • registered on a modern treaty beneficiary business list.

In 2024–25, the Office awarded $8,905 of $374,138 (2.38%) in contracts to Indigenous businesses, below the Government of Canada’s 5% target. No exceptions were applied. The lower result reflects the Office’s small contracting base and limited opportunities in specialized areas, but efforts will continue to prioritize qualified Indigenous suppliers and strengthen internal processes to support Indigenous participation.

In 2025–26, the Office will:

  • canvass Indigenous Services Canada’s Indigenous Business Directory to pre-qualify suppliers for common buys; and
  • include an Indigenous participation plan in at least two competitive Request for Proposals, where applicable.

Spending and human resources

Spending

This section presents an overview of the Office’s actual and planned expenditures from 2022–23 to 2027–28.

Budgetary performance summary

Table 6: Actual three-year spending on the core responsibility and internal services (dollars)

Table 6 shows the money that the Office spent in each of the past three years on its core responsibility and internal services.

Core responsibility and internal services

2024–25 Main Estimates1

2024–25 total authorities available for use1

Actual spending over three years (authorities used)

2022–23

2023–24

2024–25

Public sector disclosures of wrongdoing and complaints of reprisal

3,796,778

4,857,270

3,745,643

4,199,622

4,677,242

Internal services

2,269,575

2,145,554

2,039,056

2,577,345

2,087,521

Total

6,066,353

7,002,824

5,784,699

6,776,967

6,764,763

Notes:

  1. In 2024–25, the Office lapsed $238,062 (3.4%) of its available authorities, mainly in the core responsibility ($180,028 or 3.7%) and internal services ($58,033 or 2.7%), due to the timing of staffing and procurement deferrals.

  2. Authorities available for use ($2,145,554) were $124,021 lower than Main Estimates ($2,269,575), reflecting internal realignment and central adjustments.

The “Finances” section of the Infographic for the Office on GC InfoBase page offers more financial information from previous years.

Budgetary planning

Table 7: Planned three-year spending on core responsibilities and internal services (dollars)

Table 7 shows the Office’s planned spending for each of the next three years on its core responsibility and internal services, as provided in the 2025–26 Departmental Plan.

Core responsibility and internal services

2025–26 planned spending

2026–27 planned spending

2027–28 planned spending

Public sector disclosures of wrongdoing and complaints of reprisal

5,464,249

5,510,844

5,463,207

Internal services

2,463,975

2,489,451

2,468,924

Total

7,928,224

8,000,295

7,932,131

The “Finances” section of the Infographic for the Office on GC InfoBase page offers more detailed financial information related to future years.

Funding

This section provides an overview of the department's voted and statutory funding for its core responsibilities and for internal services. Consult the Government of Canada budgets and expenditures for further information on funding authorities.

Approved funding (statutory and voted) over a six-year period (dollars)

The following table summarizes the Office’s approved voted and statutory funding from 2022–23 to 2027–28.

Fiscal YearStatutoryVotedTotal
2022–23545,0295,556,7846,101,813
2023–24680,7806,234,9196,915,699
2024–25719,6416,283,1847,002,825
2025–26853,7467,074,4787,928,224
2026–27865,5437,134,7528,000,295
2027–28854,9187,077,2137,932,131

Consult the Public Accounts of Canada for further information on [Department name]'s departmental voted and statutory expenditures.

Financial statement highlights

The Office’s financial statements for the year ended March 31, 2025, are prepared using the Government of Canada’s accounting policies.

Information in Tables 8, 9 and 10 is extracted from our financial statements, which are prepared on an accrual basis of accounting instead of on a government funding basis of accounting. Note 3 to our financial statements provides a reconciliation of the differences.

Table 8: Condensed Statement of Operations, actual and planned expenses and revenues (unaudited) for the year ended March 31, 2025 (dollars)

Table 8 summarizes the expenses and revenues for 2024–25 which net to the cost of operations before government funding and transfers.

Financial Information2024–25 Actual Results2024–25 Planned ResultsDifference (Actual minus Planned)
Total expenses8,011,3987,187,722823,676
Total revenues(5,738)0(5,738)
Net cost of operations before government funding and transfers8,017,1367,187,722829,414

The 2024–25 planned results information is provided in the Office’s Future-Oriented Statement of Operations and Notes page.

Table 9: Condensed Statement of Operations (unaudited) for 2023–24 and 2024–25 (dollars)

Table 9 summarizes actual expenses and revenues and shows the net cost of operations before government funding and transfers.

Table [#]: Condensed Statement of Operations (unaudited or audited) for [insert fiscal year] and [insert fiscal year] (dollars)
Financial information2024–25 actual results2023–24 actual resultsDifference (2024–25 minus 2023–24)
Total expenses8,011,3987,525,197486,201
Total revenues(5,738)0(5,738)
Net cost of operations before government funding and transfers8,017,1367,525,197491,939

Table 10 Condensed Statement of Financial Position (unaudited) as at March 31, 2025 (dollars)

Table 10 provides a brief snapshot of the amounts the Office owes or must spend (liabilities) and its available resources (assets), which helps to indicate its ability to carry out programs and services.

Financial Information2024–252023–24Difference (2024–25 minus 2023–24)
Total net liabilities983,027887,82995,198
Total net financial assets561,561563,057(1,496)
Departmental net debt421,466324,77296,694
Total non-financial assets428,074765,769(337,695)
Departmental net financial position6,608440,997(434,389)

Human resources

This section presents an overview of the Office’s actual and planned human resources from 2022–23 to 2027–28.

Actual human resources

Numbers below for previous years reflect past results reports tabled in Parliament. The number for 2024–25 is based on actual staffing as of March 31, 2025.

Table 11: Actual human resources for core responsibilities and internal services.

Table 11 shows a summary in FTEs of human resources for the Office’s core responsibility and internal services for the previous three fiscal years.

Core Responsibility and Internal Services2022–23 Actual FTEs2023–24 Actual FTEs2024–25 Actual FTEs
Public sector disclosures of wrongdoing and complaints of reprisal24.924.828.6
Internal services7.28.08.2
Total32.132.836.8

Planned human resources

Table 12: Human resources planning summary for core responsibilities and internal services

Table 12 shows the planned FTEs for each of the Office’s core responsibility and internal services for the next three years. Human resources for the current fiscal year are forecast based on year-to-date.

Core Responsibility and Internal Services2025–26 Planned FTEs2026–27 Planned FTEs2027–28 Planned FTEs
Public sector disclosures of wrongdoing and complaints of reprisal34.035.034.0
Internal services9.09.09.0
Total43.044.043.0

Note: The figures shown reflect the Departmental Plan 2025–26; updated projection with Budget 2025 funding is 49.0 FTEs in 2025–26.

Supplementary information tables

The following supplementary information tables are available on the Office’s website:

  • Details on transfer payment programs
  • Gender‑based Analysis Plus (GBA Plus)
  • Response to Parliamentary committees and external audits

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.

Corporate information

Definitions