What We Do

The Auditor General’s fundamental role is to bring an independent audit and reporting process to bear upon the manner in which Government and its various entities discharge their responsibilities and report on their planned progress and their use of public resources. The role of the Auditor General complements the accountability relationship that exists between Government, its departments, entities and the House of Assembly.

The Auditor General is the independent auditor of the financial statements of the Province as well as certain Crown entities. These financial statement audits provide independent opinions on whether the organization’s financial statements are fairly presented and free of material misstatements (significant errors).

The Office also conducts performance audits of programs and services of Government and its entities, which review the wider management issues of an organization or program including evaluating program results against established criteria; assessing compliance with legislation and other authorities; and evaluating the effectiveness of management practices, governance practices and control systems. Results of these audits are reported to the House of Assembly and include recommendations that are designed to improve processes and overall performance in the delivery of public services and management of public funds. The Office also monitors and reports on the extent to which Government implements our recommendations.

The Auditor General may also conduct a special assignment in response to a request from the Lieutenant-Governor in Council, or a resolution by the House of Assembly or the Public Accounts Committee. The nature and scope of these assignments vary and the audit results are reported to the party who made the request.