Auditor General of Canada
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| Auditor General of Canada | |
|---|---|
| Post | Auditor General of Canada |
| Incumbent | Karen Hogan |
| Incumbentsince | 2020-05-25 |
| Department | Office of the Auditor General of Canada |
| Style | The Honourable |
| Reports to | House of Commons |
| Appointer | Governor General of Canada |
| Formation | 1878 |
| First | John H. Taylor |
Auditor General of Canada The Auditor General of Canada is an independent officer of the Parliament of Canada charged with auditing the accounts and activities of federal departments and Crown corporations such as Canada Revenue Agency, CBC/Radio-Canada, Via Rail and Canada Post. The office produces audit reports for committees of the House of Commons of Canada, including the Standing Committee on Public Accounts and informs oversight by entities like the Treasury Board of Canada Secretariat, Privy Council Office, Department of Finance Canada, and provincial audit institutions such as the Office of the Auditor General of Ontario and Auditor General of British Columbia. The position interacts with international institutions like the International Organization of Supreme Audit Institutions and regional partners including the United States Government Accountability Office and the United Kingdom National Audit Office.
Role and Responsibilities
The Auditor General examines financial statements and performance of institutions including Department of National Defence, Shared Services Canada, Public Services and Procurement Canada, Employment and Social Development Canada and Indigenous Services Canada to assess compliance with statutes like the Financial Administration Act and agreements with agencies such as Export Development Canada and Business Development Bank of Canada. Responsibilities include conducting financial audits, performance audits, attestations, and special examinations under acts governing Crown corporations such as the Crown Corporations Governance and Operations Act and reporting to committees including the Standing Committee on Government Operations and Estimates. The Auditor General also provides assurance to stakeholders including the Governor General of Canada, parliamentary caucuses like the Liberal Party of Canada and Conservative Party of Canada, and international bodies like the United Nations when federal funds are tied to programs such as the Canada Emergency Response Benefit or the Canada Child Benefit.
History and Establishment
The office was established in 1878 under statutes shaped by debates in the Parliament of Canada and influenced by practices from the British House of Commons and the Comptroller and Auditor General of the United Kingdom. Early auditors worked with institutions such as the Department of Finance (Canada) and the Canadian Pacific Railway during expansion periods and crises like the Great Depression of 1929 and both World War I and World War II. Reforms in the 20th century responded to scandals and administrative needs involving entities such as the Royal Canadian Mounted Police, Atomic Energy of Canada Limited, and Crown corporations created during postwar reconstruction. The office’s modern mandate expanded in response to legislative changes including amendments to the Public Accounts of Canada Act and the evolution of parliamentary oversight after events like the Sponsorship scandal.
Appointment and Tenure
The Auditor General is appointed by the Governor General of Canada on the recommendation of the Prime Minister of Canada and approval of the House of Commons of Canada, often after consultation with parliamentary committees such as the Standing Committee on Public Accounts and opposition leaders from parties including the New Democratic Party and the Bloc Québécois. Terms have varied historically, with modern conventions providing for non-renewable or fixed terms to protect independence, similar to approaches used for the Chief Electoral Officer of Canada and the Commissioner of the Environment and Sustainable Development. Removal or suspension follows constitutional principles and procedures reflected in decisions from tribunals and courts like the Supreme Court of Canada when disputes arise.
Organizational Structure and Office of the Auditor General
The Office of the Auditor General of Canada comprises branches and directorates analogous to structures in the United States Government Accountability Office and the Australian National Audit Office, with senior positions overseeing financial auditing, performance auditing, professional standards, and corporate services. The office employs auditors, accountants, lawyers and analysts who liaise with professional associations such as the Canadian Institute of Chartered Accountants and the Chartered Professional Accountants of Canada. It maintains audit methodologies aligned with standards from the International Federation of Accountants and collaborates with provincial auditors like the Auditor General of Quebec and international peers including the Office of the Auditor General of New Zealand.
Powers, Functions, and Reporting
Statutory powers derive from acts such as the Auditor General Act and the Financial Administration Act, enabling access to records held by entities like Canada Border Services Agency, National Defence Headquarters, Employment Insurance Commission, and Crown corporations including CBC/Radio-Canada. The Auditor General issues Reports to Parliament containing findings, recommendations, and special examinations, presented to committees such as the Standing Committee on Public Accounts for follow-up with departments such as Health Canada and agencies including the Canadian Food Inspection Agency. The office also conducts attestations and performance audits covering programs like the Canada Pension Plan and initiatives with partners such as the World Bank.
Notable Audits and Impact
High-profile audits have examined the management of programs and projects including the F-35 Lightning II procurement through Department of National Defence, the implementation of the Phoenix pay system at Public Services and Procurement Canada, administration of the Canada Emergency Wage Subsidy and responses to public health issues involving Health Canada and the Public Health Agency of Canada. Reports have influenced policy changes, Treasury Board directives, and public inquiries like the Gomery Commission and investigations into the Sponsorship scandal, and triggered parliamentary committee hearings and ministerial resignations across administrations such as those led by Jean Chrétien, Paul Martin, Stephen Harper, and Justin Trudeau.
Criticisms and Reforms
The office has faced criticism and calls for reform from parliamentary parties, academics from institutions like the University of Toronto and the University of Ottawa, and watchdogs concerning timeliness, scope, and resourcing, particularly during crises such as the COVID-19 pandemic in Canada. Debates have involved comparisons to reforms at the United Kingdom National Audit Office and the United States Government Accountability Office addressing independence, appointment processes, and digital audit capabilities. Proposals have included statutory amendments, enhanced access to third-party data from firms like Bell Canada and Rogers Communications, and strengthened follow-up mechanisms via the Treasury Board of Canada Secretariat and parliamentary committees such as the Standing Committee on Government Operations and Estimates.