Auditor General of Canada

Auditor General of Canada
Post	Auditor General
Body	Canada
Insigniacaption	Logo of the Office of the Auditor General
Incumbent	Karen Hogan
Incumbentsince	June 1, 2020
Department	Office of the Auditor General of Canada
Appointer	Governor in Council
Termlength	10 years
Formation	1878
First	John Lorn McDougall

Auditor General of Canada. The position serves as an independent, non-partisan officer of the Parliament of Canada, providing objective assessments of federal government operations. Mandated by the Constitution and the Auditor General Act, the role is fundamental to government accountability and transparency. The incumbent examines how the Government of Canada manages public funds and reports findings directly to the House of Commons.

Role and mandate

The primary role is to conduct independent audits and studies that provide Parliament with objective information on federal government financial management and performance. The mandate, established under the Auditor General Act, empowers the office to examine any matter relating to federal financial affairs. This includes assessing whether federal departments and agencies are spending public funds economically and efficiently. The work supports parliamentary oversight committees like the Standing Committee on Public Accounts in holding the executive branch to account.

Appointment and tenure

The appointment is made by the Governor in Council, effectively the federal Cabinet, following a recommendation from the Prime Minister. A key feature is the security of tenure, with the appointment made for a non-renewable ten-year term to ensure independence from the government of the day. Before assuming office, the nominee must be approved by resolution of both the House of Commons and the Senate. This process, along with the fixed term, is designed to insulate the office from political pressure.

Office of the Auditor General

The Office of the Auditor General of Canada (OAG) is the organization that supports the incumbent in fulfilling the legislative mandate. Headquartered in Ottawa, the OAG employs hundreds of professionals, including chartered accountants, performance auditors, and specialists in fields like information technology and environmental assessment. The office operates independently from the federal public service, with its own budget approved by Parliament. The OAG also conducts audits of the governments of the Northwest Territories, Yukon, and Nunavut under separate agreements.

Types of audits and reports

The office produces several categories of audits, primarily financial audits of the government's consolidated financial statements and the Public Accounts of Canada. A significant portion of work involves performance audits, which examine whether government programs are run with due regard for economy, efficiency, and environmental impact. Special examinations are conducted of Crown corporations such as the Canada Post Corporation and the Canadian Broadcasting Corporation. Reports are typically tabled in the House of Commons by the Speaker and referred to the Standing Committee on Public Accounts.

List of Auditors General of Canada

Since the office's creation in 1878, there have been multiple incumbents who have shaped its evolution. The first was John Lorn McDougall, who served from 1878 to 1905. Notable figures include James J. Macdonell, who served during the Second World War, and Sheila Fraser, whose tenure from 2001 to 2011 included prominent audits on the sponsorship scandal and the 2008-09 Canadian parliamentary dispute. The current Auditor General, Karen Hogan, was appointed in 2020 following the term of Michael Ferguson.

Relationship with Parliament

The position is an officer of Parliament, meaning the office reports directly to the legislative branch rather than to the Prime Minister or any Minister of the Crown. This relationship is crucial for maintaining the office's independence and authority. The primary parliamentary liaison is with the Standing Committee on Public Accounts, which holds hearings on audit reports and can summon deputy ministers to explain findings. The office also supports other parliamentary committees, such as the Standing Senate Committee on National Finance, providing expert testimony on government spending and program effectiveness.

Category:Government of Canada Category:Officers of the Parliament of Canada