Our History

The Office of the Auditor General has a long history in Newfoundland and Labrador.

In 1898 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.”

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 original 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.

on November 2, 2021, A new proposed Auditor General Act, 2021 was introduced in the House of Assembly. The legislation strengthens the Office of the Auditor General as it provides independent oversight and ensures that public dollars and other resources are being used as effectively as possible. The Auditor General Act 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.

Past Auditors General

F. C. Berteau

1898 – 1934

F. C. Berteau
Comptroller & Auditor General

1934 – 1938

I. Wild
Comptroller &  Auditor General

L. F. Armstrong1938 – 1940

L. F. Armstrong
Comptroller & Auditor General

1940 – 1946

G. Bradney
Comptroller & Auditor General

L. G. Machin1946 – 1949

L. G. Machin
Comptroller & Auditor General

G. W. Allen1950 – 1968

G.W. Allen, CA
Auditor General

David E. Howley1968 – 1980

David E. Howley, FCA
Auditor General

Joseph F. McGrath1981 –  1991

Joseph F. McGrath, CA
Auditor General

Elizabeth Marshall1992 – 2002

Elizabeth Marshall, CA
Auditor General

John L. Noseworthy2002 – 2011

John L. Noseworthy, CA
Auditor General

2012 – 2017

Terry Paddon, CPA, CA
Auditor General

2017 – 2020

Julia Mullaley, CPA, CA, ICD.D
Auditor General

Denise Hanrahan2021 –

Denise Hanrahan,
CPA, CMA, MBA, ICD.D
Auditor General