This year’s Annual Report contains 14 value-formoney (VFM) audit reports. Five of these reports address health care, a sector that accounts for more than 40% of all provincial spending and affects every single Ontarian. The remaining nine VFM reports examine aspects of key provincial sectors and programs, including education, social services, farm-support programs, infrastructure, energy, settlement and integration of immigrants, emergency management, and tribunals (specifically, the Assessment Review Board and the Ontario Municipal Board). This year’s VFM audits highlight a variety of areas in need of improvement. Apart from specific findings, we noted several themes common to many of this year; VFM audits that offer a look at areas where the Province can do better. These include: – Ministries do not always have all of the information needed to make the most appropriate decisions. – Some government services could be delivered in a timelier way. – Performance benchmarks are not always met (or sometimes are not set). – Spending controls and operational oversight need to be improved. – The level of services the public receives may vary depending upon where you live in Ontario. – Opportunities exist to eliminate duplicate services.