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Description found in Archives

Auditor General of Canada fonds [textual record]. 

Date(s)

1827-1998

Place of creation

No place, unknown, or undetermined

126.8 m of textual records

English
Added language of material: French

Scope and content

Fonds consists of records created and/or maintained by the Auditor General of Canada. Researchers are cautioned that unprocessed textual records and records in other media are not reflected in this description.

Multiple media - for use in descriptive records only
96: Restrictions vary
Archival reference no.
Former archival reference no.

Terms of use

Copyright belongs to the Crown.

Finding aids are available. See lower level descriptions and accession records in ArchiviaNet (the NA website). (Other)

Biography / Administrative history

In 1878, the position of Auditor General of the General Accounts of the State was created independent of the Department of Finance. An officer of the Department of Finance, namely the Minister of Finance (see RG19), had fulfilled this role previously. The first Auditor General was former MP John Lorn McDougall.

His role was limited to examining the operations of departments and approving or refusing the issuance of government cheques. The Auditor General's bulky annual reports listed in detail every single government transaction.

The Consolidated Revenue and Audit Act of 1931 brought about some changes. The position of Comptroller of the Treasury was created and given responsibility for issuing cheques. The government collected and distributed public funds and the Auditor General would report on how these funds were spent. This role remained basically unchanged until the Auditor General's functions were redefined and expanded in 1977.

From that point on, the Auditor General was no longer limited to simply verifying financial statements, as his role had been expanded to include the broader mandate of how the government administered its business.

In 1994, the Auditor General was given authority to issue three a maximum of three interim reports in addition to an annual report. The following year, in response to a need which was being increasingly singled out by society and pressure groups, the Auditor General Act was amended to include the Commissioner of the Environment and Sustainable Development.

In short, the Auditor General reviews public accounts and is required to report the findings to the House of Commons.

Additional information

Source of title
Lois révisées du Canada - 1985, A. 17 Loi sur le Vérificateur général

Accruals
Further accruals are expected.

Government

Other system control no.