Mandate of the Auditor General

The purpose of the Auditor General Act, enacted on June 20, 1985 is "to foster, through audit, parliamentary control over public funds and other public property".

The National Assembly appoints the Auditor General for a ten-year term of office. This term is not renewable. The Auditor General reports solely to the National Assembly.

The audit of funds and other public property comprises, to the extent considered appropriate by the Auditor General, financial auditing, auditing for compliance of operations with the Acts, Regulations, policies and directives, and auditing for value-for-money.

His audit encompasses all government departments, agencies and corporations. He may also audit the use made of grants awarded by a government department or agency to an establishment, an institution, an association or a corporation. The main fields concerned are health, social services and education.

The Auditor General is not required to audit a government agency or corporation in those cases where someone else assumes the legislative audit mandate. In such a case, the Auditor General Act stipulates that the Auditor General has a right to examine.

The Auditor General can also carry out special audits or investigations requested by the government or the Conseil du trésor. However, such work must not take precedence over his primary responsibilities.

The Auditor General determines the content of his report to the National Assembly. In his report, the Auditor General draws attention to any subject or case that ensues from his audit work or the exercise of his right to examine, which, in his opinion, warrants being brought to the attention of the members of the National Assembly. In so doing, the Auditor General records the observations that he brought to the knowledge of the directors of the audited entities.