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
1898 – 1934 F. C. Berteau |
1934 – 1938
I. Wild |
1938 – 1940
L. F. Armstrong |
1940 – 1946
G. Bradney |
1946 – 1949
L. G. Machin |
1950 – 1968
G.W. Allen, CA |
1968 – 1980
David E. Howley, FCA |
1981 – 1991
Joseph F. McGrath, CA |
1992 – 2002
Elizabeth Marshall, CA |
2002 – 2011
John L. Noseworthy, CA |
2012 – 2017 Terry Paddon, CPA, CA |
2017 – 2020 Julia Mullaley, CPA, CA, ICD.D |
2021 –
Denise Hanrahan, |

1934 – 1938
1938 – 1940
1940 – 1946
1946 – 1949
1950 – 1968
1968 – 1980
1981 – 1991
1992 – 2002
2002 – 2011
2021 –