Plan and Report

The Transparency and Accountability Act provides the legislative framework for the conduct of fiscal policy, planning and reporting, and accountability for government entities.

The Act requires government departments and agencies to table three year performance-based plans and annual reports in the House of Assembly. The planning and reporting requirements of each entity are based on the assigned category of 1, 2 or 3.

  • Plans help the public understand the actions government intends to take to reach its goals and commitments. They are developed and tabled in the House of Assembly every three years, no later than three months after the beginning of the first fiscal year of the period covered by the plan.
  • Reports help the public determine whether the stated goals and commitments have been met. They are developed and tabled in the House of Assembly every year, no later than six months after the entity’s fiscal year-end.

Categorization
Entities are categorized using criteria established by the Lieutenant-Governor in Council.

Categorization determines planning expectations for entities and outlines the type of information they must include in their plans and reports. For example:

  • Category 1 and category 2 entities shall provide an overview of the entity, mandate, lines of business, governance issues, goals and objectives.
  • The plans of a category 3 entity shall contain, at a minimum, a message from the Minister/Chairperson, overview, mandate and objective(s). The mandate and structure of a category 3 entity will determine the complexity of the plan developed, as well as the expected structure of the plan.

The table below outlines the type of plan each category is expected to produce:

Plan Type by Category - This table explains that Category 1 entities have to submit a Strategic Plan and report at the Outcome level, Category 2 entities have to submit a Business Plan and report at the Output level, and Categofy 3 entities have to submit an Activity Plan and report at the Activity level.

Regardless of categorization, entities must consider any strategic directions of Government which were applicable to the entity in the development of the plan.

For the most recent list of entities categorized under the Transparency and Accountability Act, click here.

All entities are required to table their plans and reports in the House of Assembly, if you would like to view a plan, report, or any other tabled document, you can search here.

For more information on Planning and Reporting, check out these great resources: