Our History

The Office of the Auditor General has a long history in Newfoundland and Labrador. In 1898 Mr. F. C. Berteau was the first person appointed to the dual position of Comptroller and Auditor General. In his 1898-99 Report for the Colony of Newfoundland, Mr. Berteau made the following comment relating to the role of Auditor General:

“I take it that the duties of an Auditor General do not stop at the checking and overseeing of the Public Accounts. They go further; he should note where and how alterations making for economy and the better management of the Public Funds can be affected without injury to the efficiency of the several services.”

As the quote demonstrates, value-for-money audits were considered important over 100 years ago.

In 1949, when Newfoundland joined Canada, the position of Comptroller and Auditor General was split, similar to the practice in the other provinces.

In 1950, a separate Department of the Auditor General was created under the Financial Administration Act and Mr. George Allen CA was appointed Auditor General.

From 1949 to 1991 the Office was known as the Department of the Auditor General. The Office’s authorities and responsibilities were contained in the Financial Administration Act and reports were made through the Minister of Finance.

In Newfoundland and Labrador, the Auditor General Act, was assented to on 31 October 1991 and clearly outlined the role of the Auditor General. Implicit in the 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 Act, which was assented to on 31 October 1991, determines the role of the Auditor General. Implicit in the 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.

Our Auditors General


Mr. F. C. Berteau
Comptroller and Auditor General
1898 to 1934

Mr. I. Wild
Comptroller and Auditor General
1934 to 1938

Mr. L. F. Armstrong
Comptroller and Auditor General
1938 to 1940

Mr. G. Bradney
Comptroller and Auditor General
1940 to 1946

Mr. L. G. Machin
Comptroller and Auditor General
1946 to 1949

Mr. G.W. Allen, CA
Auditor General
1950 to 1968

Mr. David E. Howley, FCA
Auditor General
1968 to 1980

Mr. Joseph F. McGrath, CA
Auditor General
1981 to 1991

Ms. Elizabeth Marshall, CA
Auditor General
1992 to 2002

Mr. John L. Noseworthy, CA
Auditor General
2002 to 2011