Auditor General of Newfoundland and Labrador

The Auditor General of Newfoundland and Labrador is appointed by the Lieutenant-Governor in Council and confirmed by a resolution of the House of Assembly

The Auditor General Act creates the Office of the Auditor General to assist in carrying out the duties prescribed. The Act appoints the Auditor General as the House of Assembly's independent legislative auditor of Government, its departments, agencies of the Crown, and Crown controlled corporations. The Auditor General reports to the House of Assembly, on significant matters which result from the examination of these entities.

The Act also appoints the Auditor General as the auditor of the accounts and financial statements of the Province. This results in an opinion as to the fair presentation of these financial statements. In addition, the Auditor General is the auditor of the financial statements of a number of agencies of the Crown and issues a separate report for each of these agencies as to the fair presentation of their financial statements.

The Office of the Auditor General has a long history in Newfoundland. The first Comptroller and Auditor General, F.C. Berteau, was appointed in 1898. In his 1898-99 Report for the Colony of Newfoundland, Berteau made the following comment relating to the role of Auditor General:

" I take it that the duties of an Auditor General do not stop at the checking and overseeing of the Public Accounts. They go further; he should note where and how alterations making for economy and the better management of the Public Funds can be effected without injury to the efficiency of the several services."

The Auditor General Act, which was assented to on 31 October 1991, determines the role of the Auditor General. Implicit in the Act is the requirement for the Auditor General to provide the House of Assembly with timely, relevant information, necessary to enhance public sector accountability and performance.

The Auditor General's fundamental role is to bring an independent audit and reporting process to bear upon the manner in which Government and its various entities discharge their responsibilities and report on their planned programs and their use of public resources. This role of the Auditor General is superimposed on the accountability relationship which exists between all levels of Government through to the House of Assembly.

To fulfil its legislated mandate, the Office of the Auditor General has a staff of approximately 36, with 32 staff at the head office in St. John's and 4 staff at its Corner Brook branch. The Office is responsible for auditing financial statements and other accountability documents, evaluating management practices and control systems, and determining compliance with legislative and other authorities. Eighty-percent of audit staff hold professional accounting designations. The staff with their extensive experience in legislative auditing is one of the Office's greatest assets.

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