Financial Statements Audits of the Health System Entities

Agency:	Government of Alberta
State:	Alberta
Type of Government:	State & Local
NAICS Category:	541211 - Offices of Certified Public Accountants 541219 - Other Accounting Services 541611 - Administrative Management and General Management Consulting Services
Posted Date:	Aug 17, 2025
Due Date:	Sep 12, 2025
Solicitation No:	AB-2025-05462
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Description

Open & Competitive Opportunity • Request for Proposal

Open

Auditor General

Financial Statements Audits of the Health System Entities

Work required (See section 3.3 of the RFP)

The Auditor General requires the assistance of the service provider – an Agent - to perform audit work to enable the Auditor General to issue an auditor’s report on the financial statements of the health system entities.

The Agent must complete the audit of the financial statements in accordance with Canadian generally accepted auditing standards. The Agent’s audit opinion to the Auditor General of Alberta cannot be provided to or discussed with the auditee or in any way made public.

The Proponent may also be asked to assist the auditor general in reporting on other matters described in s.19 of the Auditor General Act, including non-compliance with law.

Background (See section 3.1 of the RFP)

The Health Statutes Amendment Act, 2024 received Royal Assent on May 30, 2024, enabling the health system to transition from one regional health authority, Alberta Health Services (AHS), to an integrated system of four provincial health agencies. As a result, the current AHS is being restructured. Additional provincial health corporations as well as these health agencies are being established by the Government of Alberta. And as part of the process, the current legal entity, AHS, will eventually wound up.

For efficiency and other purposes, the Auditor General requires one - and only one - Agent to perform audit work respecting to AHS PHA wounding up and all 12 new audits.

The successful Agent will be required to complete the financial statements audits of the below entities and agencies in accordance with Canadian generally accepted auditing standards:
•        Alberta Health Services – Provincial Health Authority – only one fiscal year
•        Alberta Health Services Provincial Health Corporation
•        Alberta Precision Laboratories Ltd.
•        Capital Care Group Inc.
•        Carewest
•        Recovery Alberta – Provincial Health Agency
•        Primary Care Alberta – Provincial Health Agency
•        Acute Care Alberta – Provincial Health Agency
•        Assisted Living Alberta – Provincial Health Agency
•        Cancer Care Provincial Health Corporation
•        Organ and Tissue Donation and Transplantation Provincial Health Corporation (Give Life Alberta)
•        Emergency Health Services Provincial Health Corporation
•        Shared Services Corporation – Provincial Health Corporation

The Agent’s audit reports will be addressed to the Auditor General who will rely upon the same for purposes of the Auditor General’s audit opinions to the Legislative Assembly of Alberta. The Agent’s audit opinions to the Auditor General will not be provided to or discussed with the entities or in any way made public.

The Agent will also be responsible for preparing and appropriately supporting any derivative communications (e.g., audit plan, exit document and management letter) arising from the audit in collaboration with the Oversight Leader with the form and content acceptable to the Auditor General. To support the Auditor General in discharge of statutory mandate, the Agent is expected to identify issues and develop recommendations. Further, the Agent is expected to follow up on outstanding recommendations made to the entities.

Key timelines (See section 3.2 of the RFP)

The Agent will need to be available to provide services as outlined in section 3.3 with the timelines as follows:

•        For one fiscal year ending March 31, 2026, applicable only for AHS Provincial Health Authority as it will wound up thereafter
•        For the next four fiscal years ending March 31, 2026; March 31, 2027, March 31, 2028, and March 31, 2029, the following timelines for audit deliverables apply to each fiscal year:
        Preparation and presentation of the audit plan with the Oversight Leader to the audit committee – September to November.
        Interim audit work – between October and March.
        Year-end filed work must be completed by mid-May.
        Audit exit conference document must be prepared for discussion with management in mid-May, with the exit meeting taking place at the end of May.
        Issue an auditor’s report to the Auditor General on the health system entities’ (consolidated) financial statements. The Auditor General will subsequently issue the Auditor’s report to the Health System Entities along with any management letter comments typically by mid-June.
        Examination of the Health System Entities annual reports for consistency with the audited (consolidated) financial statements – before end of September.

The ability to staff the audit to meet these key deadlines will be essential to maintaining a good working relationship with the health system entities and meeting the Auditor General’s expectations.

APC Reference # AB-2025-05462

Category Services

Posting Date • Time Aug 15, 2025 • 2:22 pm (MT)

Closing Date • Time Sep 12, 2025 • 2:00:59 pm (MT)

Region(s) of Delivery Alberta

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Financial Statements Audits of the Health System Entities

Description

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