Auditor General of Ontario

Auditor General of Ontario
Post	Auditor General of Ontario
Incumbent	Bonnie Lysyk
Incumbentsince	2013
Department	Office of the Auditor General of Ontario
Style	The Honourable
Seat	Toronto
Appointer	Legislative Assembly of Ontario
Termlength	10 years

Auditor General of Ontario The Auditor General of Ontario is an independent officer of the Legislative Assembly of Ontario responsible for auditing public accounts and assessing stewardship of public resources in the Province of Ontario. The office produces value-for-money reports, attest audit opinions, and special examinations that inform legislators such as members of the Progressive Conservative Party of Ontario, Ontario Liberal Party, and Ontario New Democratic Party. Recent audits have influenced policy decisions involving entities like Metrolinx, Ontario Power Generation, Hydro One, and the Ontario Ministry of Health.

History

The office traces its roots to parliamentary audit practices in British North America and reforms inspired by the British Parliament and the Canadian Confederation. Early accountability mechanisms paralleled developments in the Civil Service Reform Movement and the creation of provincial oversight seen after the Canadian Confederation of 1867. The Auditor General's statutory foundation was shaped by provincial legislation and precedents set by counterparts such as the Auditor General of Canada, Comptroller and Auditor General (United Kingdom), and provincial auditors in Quebec and British Columbia. Over decades the office expanded remit and methodologies influenced by standards from bodies like the Canadian Audit and Accountability Foundation and the International Organization of Supreme Audit Institutions.

Role and Responsibilities

The Auditor General provides independent assurance on the financial statements of Crown agencies such as Ontario Lottery and Gaming Corporation, Ontario Trillium Foundation, and school boards like the Toronto District School Board. The role includes financial audits, compliance audits, and performance audits assessing programs administered by ministries including the Ontario Ministry of Health, Ministry of Education (Ontario), and Ministry of Transportation (Ontario). The Auditor General issues special reports on matters involving provincial entities such as Hydro One, Ontario Power Generation, Metrolinx, and municipal auditors when provincial funds are implicated. The office advises legislative committees including the Standing Committee on Public Accounts and informs debates in the Legislative Assembly of Ontario and media outlets like the Toronto Star, Globe and Mail, and CBC News.

Appointment and Tenure

The Auditor General is appointed by resolution of the Legislative Assembly of Ontario following practices similar to appointments to positions such as the Provincial Auditor in other provinces and to federal appointments like the Auditor General of Canada. Tenure provisions are intended to insulate the office from partisan pressure and are comparable to terms for officers such as the Ombudsman of Ontario and the Information and Privacy Commissioner of Ontario. Historically, holders of the office have included notable public servants who previously worked with institutions such as the Ontario Ministry of Finance, Treasury Board Secretariat (Ontario), or federal departments like the Department of Finance Canada.

Office Structure and Staff

The Office of the Auditor General of Ontario comprises divisions focused on financial audits, value-for-money audits, information technology audits, and special examinations. Staff include chartered accountants from organizations such as the Chartered Professional Accountants of Ontario, performance auditors trained with standards from the Institute of Internal Auditors, and legal counsel familiar with statutes including the Public Sector Compensation Act (Ontario). The office engages external actuarial firms and consulting practices like the Big Four accounting firms for complex engagements and collaborates with provincial audit committees in Crown corporations including Ontario Teachers' Pension Plan and Ontario Lottery and Gaming Corporation.

Powers and Reporting

Statutory powers allow the Auditor General to access records of entities funded by the Province, including ministries, Crown agencies, hospitals like SickKids, and municipalities when provincial funds are involved. Reports are tabled in the Legislative Assembly of Ontario and referred to the Standing Committee on Public Accounts for review, prompting responses from ministers such as the Minister of Finance (Ontario), Minister of Health (Ontario), and heads of agencies like the Ontario Power Authority. The office's audit standards align with the Canadian Audit and Accountability Foundation and guidance from the International Organization of Supreme Audit Institutions, and findings can lead to orders, policy changes, or legislative amendments debated in the Legislative Assembly of Ontario.

Notable Audits and Impact

High-profile reports have scrutinized initiatives involving Ornge, the provincial air ambulance provider, reforms at Hospital for Sick Children, procurement at Ontario Power Generation, and infrastructure projects with Metrolinx and the Greater Toronto Airports Authority. Audits of the Long-Term Care Homes Act implementation and pandemic-related spending influenced actions by the Ministry of Long-Term Care and Chief Medical Officer of Health (Ontario). Investigations into the handling of the Green Energy Act programs and electricity sector restructuring prompted debates involving Hydro One and the Independent Electricity System Operator. The office's recommendations have led to enhanced internal controls at agencies such as the Ontario Lottery and Gaming Corporation, governance reforms at the Toronto Transit Commission, and legislative scrutiny by members representing constituencies like Toronto Centre and Ottawa South.

Category:Government of Ontario Category:Public audit