The Office of the Auditor General in Newfoundland and Labrador is the independent Legislative Auditor of Government, its departments, all agencies of the Crown and Memorial University of Newfoundland. Implicit in the Auditor General 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 is appointed for a 10 year non-renewable term by the Lieutenant-Governor in Council and confirmed by a resolution of the House of Assembly. The Auditor General Act appoints the Auditor General as the House of Assembly's independent legislative auditor of Government, its departments, agencies of the Crown, and Memorial University of Newfoundland. The Auditor General reports to the House of Assembly on significant matters which results from the examination of these entities.
The Auditor General 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 serves the House of Assembly by providing independent examinations of government and its entities.
As legislative auditors, we audit financial statements and other accountability documents, evaluate management practices and control systems, and determine compliance with legislative and other authorities.
Our purpose is to promote accountability and encourage positive change in the stewardship, management and use of public resources.