What We Do

The Auditor General’s Role

The Auditor General watches over the administration of Ontario’s finances to help the Legislature hold the government accountable. The Auditor does this by carrying out detailed scrutiny of government spending and then producing Annual and Special reports that provide MPPs with the information they need to judge how well public resources are being used.

The Auditor General Act (Act) mandates the Auditor to examine the government’s financial accounts and transactions, known as the Public Accounts, and to report to the Legislature her findings, including any instances of misuse or mismanagement of public funds.

The Auditor is also required to assess whether government and broader-public-sector activities operate with due regard for economy and efficiency, and whether procedures to measure and report on the effectiveness of programs and organizations exist and function properly. This is known as the “value-for-money mandate.” For more detailed information on the Auditor General’s role and responsibilities, see our Office chapter in the latest Annual Report.

As of April 1, 2019, the Auditor General’s mandate was expanded to include reporting on the operations of the Environmental Bill of Rights, 1993.

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The Auditor’s Independence

Under the Act, the Auditor General is an officer of the Legislative Assembly. This provides a vital safeguard for the Office to fulfill its responsibilities objectively and fairly by making it independent of the government and its administration.

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The Auditor’s Senior Advisory Panel

Similar to the Auditor General of Canada, the Auditor General of Ontario has established a panel of Senior Advisors to provide strategic advice and recommendations concerning the Office’s work. This may include considering and providing advice on emerging trends and issues, future audit topics, and the Office’s strategic direction. The Panel’s Terms of Reference can be found here. Panel membership is made up of a broad cross-section of prominent individuals in the sectors of accounting, public service and law. Members are as follows:

Tim Beauchamp Tim Beauchamp is the former director of the Public Sector Accounting Board (PSAB) of Canada and has been directly involved in standard-setting for the public sector since 1989.

He joined PSAB with extensive experience in public-sector accounting, budgeting and debt management, and was responsible for strategic and operating plans, provided advice on technical projects and administered staff activities.

Previously, Beauchamp was the treasurer of the North-South Institute, a private sector not-for-profit organization and has served on various governmental financial reporting committees. For 10 years he was an advisor to the Office of the Auditor General of Canada and served as a technical advisor to the Canadian members of the International Public Sector Accounting Standards Board.

In addition to his numerous publications and speaking engagements, Beauchamp has instructed on public sector accounting and financial reporting issues at York University.

Deborah Deller Deborah Deller retired as Clerk of the Legislative Assembly of Ontario after a career spanning over thirty five years at Queen’s Park.

As Clerk of the House, Deller provided consistent, expert, confidential and non-partisan procedural advice and assistance to the Speaker, Members of Provincial Parliament and colleagues in other jurisdictions. Deller led a staff of 400 employees providing procedural and administrative support to the House and its Committees including security, building management, library and information services and educational outreach. She also served as the chief administrative officer of the Office of the Assembly, responsible for strategic planning and the development and implementation of programs and policy and Secretary of the Ontario Branch of the Commonwealth Parliamentary Association.

Deller has participated in several international advisory projects and missions on behalf of the Commonwealth Parliamentary Association and the British Overseas Office and has presented and participated in various forums including the Canadian Association of Clerks-at-the Table and the American Society of Legislative Clerks and Secretaries. She was also a regular participant in an education program operated jointly by the Canadian Study of Parliament Group and the Association of Clerks at the Table in Canada and was a member of the Editorial Board of the Canadian Parliamentary Review.

Burkard Eberlein Burkard Eberlein is an Associate Professor of Public Policy in the Schulich School of Business at York University where he teaches public policy and management. He is the Program Director, Public Sector: Business & Government. Before joining York University, he had appointments at the Institut d’Etudes Politiques de Paris, the Technical University of Munich and the University of Konstanz (Germany).

Professor Eberlein has published widely on comparative public policy and international governance. He is the recipient of several research grants to investigate, among other things, private standard-setting in corporate reporting, transnational business governance initiatives and energy policy. He was a Visiting Scholar at the Hertie School of Governance in Berlin, one of the top public policy schools globally. More recently, he has held a Visiting Research Professor position at the University of Konstanz.

Professor Eberlein obtained his MSc in Public Administration and Public Policy from the London School of Economics, a Master’s degree in Public Administration and a Ph.D. in Political Science from the University of Konstanz in Germany.

Sheila Fraser Sheila Fraser is a member of the Board of Directors of Manulife Financial Corporation, Bombardier Inc., and IISD-Experimental Lakes Inc. She is also a trustee of the IFRS Foundation and a member of the Audit Advisory Committee of the United Nations Development Programme.

Fraser served as Auditor General of Canada from 2001 to 2011, the first female to hold this position. Born in Dundee, Quebec, she is a Chartered Professional Accountant and earned a Bachelor of Commerce degree from McGill University. Before joining the Office of the Auditor General in 1999, Fraser enjoyed a fruitful and challenging career with the firm of Ernst & Young, where she became a partner in 1981.

For her noteworthy service to the auditing and accounting professions, Fraser was awarded the designation “Fellow” by the Ordre des comptables agréés du Québec and by the Institute of Chartered Professional Accountants of Ontario. She was a 2009 recipient of the ICAO Award of Outstanding Merit, the highest honour that the Institute of Chartered Accountants of Ontario can bestow upon its members. Fraser has also been awarded honorary degrees from 17 Canadian universities, which recognize her contribution to the fields of accounting, legislative auditing and public administration.

Peter Mansbridge Peter Mansbridge is an award winning journalist, a Distinguished Fellow at the Munk School of Global Affairs at the University of Toronto and a member of numerous boards and committees.

He is best known for his five decades of work at the CBC where he was Chief Correspondent of CBC News and anchor of The National for 30 years. He has won dozens of awards for outstanding journalism, has 13 honorary doctorates from universities in Canada and the United States, and received Canada’s highest civilian honour, the Order of Canada, in 2008. He is the former two term Chancellor of Mount Allison University and is currently the President of Manscorp Media Services where his work includes documentary film production.

David Marshall David Marshall is the former President and CEO of the Workplace Safety and Insurance Board of Ontario. The WSIB, a provincial agency, administers no-fault workplace insurance for employers and provides disability benefits, monitors the quality of health care and assists in the early and safe return to work for injured and ill workers.

Marshall is a Fellow of the Certified Public Accountants Association of Canada and has divided his time between appointments in public service and in the private sector.

He served from 1977 to 1993 in several senior executive roles in the Government of Canada, consecutively as Assistant Auditor General for Canada; Assistant Deputy Minister at Revenue Canada; and Assistant Deputy Minister at Employment and Immigration Canada.

Joining the private sector from 1993 to 2003, Marshall served in senior positions in the telecommunications and banking industries. He has worked on Wall Street as a Managing Director of a leading investment bank and, more recently, he served as Vice Chairman of CIBC for three years before rejoining the Government as Deputy Minister of Public Works and Government Services (from 2003 to 2007). Prior to joining the WSIB, Marshall was appointed by the Prime Minister as High Commissioner (Ambassador) to Barbados and the Eastern Caribbean where he served for two years.

William Robson Bill Robson took office as President and CEO of the C.D. Howe Institute in July 2006, after serving as the Institute’s Senior Vice President since 2003 and Director of Research since 2000.

He has written more than 200 monographs, articles, chapters and books on such subjects as government budgets, pensions, healthcare financing, inflation and currency issues. His work has won awards from the Policy Research Secretariat, the Canadian Economics Association, and the Donner Canadian Foundation.

Robson is a Senior Fellow at Massey College and holds an ICD.D designation from the Institute of Corporate Directors. He is a member of the ifo World Economic Survey expert group, and a Big Picture Panelist on the CBC’s On the Money.

Robson taught public finance and public policy at the University of Toronto from 2000 to 2003, and currently teaches a Master’s level course in public finance at the University of Toronto’s School of Public Policy and Governance.

Carmen Rossiter Carmen Rossiter is a corporate director serving on the boards of North York General Hospital, Deposit Insurance Corporation of Ontario and Statistics Canada.

Prior to her service on boards, Rossiter was a Partner with PwC (Global Risk Management Solutions) and founding Managing Director for Protiviti Canada. Her experience also includes controllership and planning positions with Crown Life Insurance, Royal Trust (now RBC Financial) and CIBC. Currently, Rossiter is Program Director for the Centre for Governance, Risk Management & Control Excellence at the Schulich Executive Education Centre at York University. She is also a lecturer for the half-day risk management session for the Institute of Corporate Directors ICD.D program at the Rotman School of Management at the University of Toronto.

Wayne Strelioff Wayne Strelioff is the former Auditor General of British Columbia and Provincial Auditor of Saskatchewan. Strelioff was appointed Auditor General of British Columbia in May 2000 for a six-year term. His appointment was unanimously recommended following a national search conducted by a Special Committee of the Legislature. Before moving to British Columbia, Wayne served as the Provincial Auditor of Saskatchewan from November 1990 to April 2000.

Strelioff has been involved in a variety of professional organizations, including the Institutes of Chartered Accountants of British Columbia and of Canada, the Canadian Audit & Accountability Foundation (formerly known as the Canadian Comprehensive Auditing Foundation) and the Canadian Council of Legislative Auditors. In 1992, he was awarded the Commemorative Medal for the 125th Anniversary of Confederation of Canada, which recognizes significant contributions to compatriots, to the community and to Canada. In 2003, the Institute of Chartered Accountants of British Columbia recognized Strelioff's contribution to the accounting profession throughout his career by naming him a Fellow and awarding him the FCA designation.

Born and raised in Saskatoon, Strelioff graduated from the University of Saskatchewan with a Bachelor of Arts and a Bachelor of Commerce. In 1978, he obtained his Chartered Accountant designation with Peat, Marwick & Mitchell (now KPMG) in Saskatoon. After receiving his designation, he returned to the University of Saskatchewan and obtained a Masters of Science degree.

Christopher Wirth Christopher Wirth is a Partner at Keel Cottrelle LLP, joining the firm after having been a partner at Stockwoods LLP, one of Canada’s leading litigation boutiques.

He has appeared before the Supreme Court of Canada, the Ontario Court of Appeal, Divisional Court, Superior Court of Justice, the British Columbia Court of Appeal, the Supreme Court of British Columbia, the Federal Court of Canada and the Saskatchewan Court of Queen’s Bench.

Wirth regularly appears before many professional and regulatory bodies and at coroners’ inquests and has acted as an independent legal advisor to a number of administrative tribunals. He is also a chair of the University of Toronto’s Tribunal.

Wirth has been rated BV Distinguished for over 10 years by Martindale-Hubbell.


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The Kinds of Audits and What is Audited

The Auditor General’s responsibilities include: examining the province’s Public Accounts and the accounts and financial transactions of a number of Crown agencies; carrying out value-for-money audits of selected government activities and programs, and of broader public-sector organizations that receive government grants; and assessing compliance with relevant legislation and government directives, including the Environmental Bill of Rights, 1993. The Auditor General’s main responsibilities are described below.

Attest Audit of the Public Accounts

The government is required to report annually to the Legislature and the people of Ontario on its financial performance. It does this in part by submitting to the Legislature each year its audited financial statements, called the Public Accounts. These statements outline all spending, borrowing and revenues for the previous fiscal year (the province’s fiscal year runs from April 1 to March 31).

The Public Accounts are a record of financial transactions that have actually occurred, while the province’s Budget and Estimates outline planned financial activities. The Auditor General audits the province’s Public Accounts annually in accordance with generally accepted auditing standards in what is known as an attest audit. After her audit, the Auditor General expresses an opinion on the financial statements of the province—whether they are fairly presented and comply with appropriate accounting principles.

The Auditor General’s opinion is reproduced in both the Public Accounts of the province and in her own Annual Report.

Attest Audits of Government Agencies

In addition to auditing the financial statements of the province as a whole, the Auditor General examines the accounts and financial transactions of numerous provincial Crown agencies such as the Liquor Control Board of Ontario, TVOntario, the Ontario Securities Commission and Metrolinx.

These audits include the expression of an opinion that is usually supplied to the agency’s board and the Minister responsible. As well, the Auditor General directs the audits of several other Crown agencies that are performed by public accounting companies. The Auditor General also has access rights to audits of Crown-controlled corporations, whose audits are also done by public accounting firms.

Generally, each agency and Crown-controlled corporation reproduces its audited financial statements in its own Annual Report, which is publicly available.

Value-for-Money Audits of Selected Government Activities

A key part of the Auditor General’s mandate is the value-for-money audits, which assess whether money was spent with due regard for economy and efficiency, and whether appropriate procedures were in place to measure and report on the effectiveness of government programs. Under the Auditor General Act, the Office is required to report to the Legislature significant instances where it has found the government is not fulfilling its responsibilities in these areas.

Each year, the Office audits selected ministry or agency programs and activities, with the major ones generally audited every five to seven years. In deciding which areas to audit, the Office considers such factors as the results of previous audits, the total revenues or expenditures at risk, the impact of the program or activity on the public and the costs of performing the audit in relation to the benefits.

Results of these value-for-money audits are published in the Auditor General’s Annual Report, and usually get a great deal of attention from media and the public attention.

Value-for-Money Audits of Public-Sector Organizations Receiving Government Grants and of Crown Corporations

When the Auditor General Act became law on November 30, 2004, it expanded the Auditor’s value-for-money mandate to include organizations in the broader public sector that receive government grants. These include hospitals, colleges and universities, school boards, children’s aid societies, and so on. This was a significant change to our mandate, allowing us for the first time to audit an area that accounts for more than 50% of provincial spending. While the expanded mandate does not apply to municipalities, it does allow the Auditor to determine whether a municipality spent a provincial grant for the purposes intended.

The expanded mandate also allows the Office to conduct value-for-money audits of Crown-controlled corporations, such as the new hydro companies that began operating in 1999 after the restructuring of Ontario Hydro.

Expanded Reporting Responsibilities Under the Environmental Bill of Rights, 1993

In December 2018, the Legislative Assembly passed the Restoring Trust, Transparency and Accountability Act, 2018 (Act). Schedule 15 of the Act transferred some of the responsibilities of the Office of the Environmental Commissioner of Ontario (ECO) to our Office. Read the news release about this change.

Our Office assumed responsibility on April 1, 2019, for one of the ECO’s principal duties: to oversee and report on the operation of the Environmental Bill of Rights, 1993 (EBR). We may also report on the government’s progress on energy conservation, greenhouse gas emissions reduction or other environmental issues that the Auditor General considers appropriate.

The Environmental Bill of Rights

Under the EBR, government ministries are required to post environmentally significant proposals on the Environmental Registry. Ontarians have the right to comment on these proposals.

The EBR also includes rights to:

Before April 1, 2019, the ECO forwarded EBR requests from the public to the relevant ministries.

As of April 1, 2019, Ontarians are to send these applications directly to the government ministry responsible for carrying out the requested review or investigation. There are 15 ministries that have responsibilities under the EBR.

The Minister of the Environment, Conservation and Parks is tasked by the EBR with educating Ontarians about these rights and assisting when needed. The Minister is also responsible for maintaining the Environmental Registry.

The Auditor General’s Office will monitor and report on ministries’ compliance with the EBR, including how they handle Applications for Review and Investigation.

Read about the new processes for these requests and other frequently asked questions in our FAQ.

On July 5, 2019, the Office of the Auditor General named an Assistant Auditor General to assume the duties of Commissioner of the Environment. The Commissioner is responsible for executing our Office’s expanded EBR responsibilities. Read our news release for more information. Our Office also hired many of the ECO’s technical experts to assist with its expanded duties.

You can read previous reports on environmental issues issued by our Office dating back to 1997.

To find reports and other material prepared by the ECO before April 1, 2019, please visit the ECO’s archived website.

Special Assignments

Under the Auditor General Act, the Auditor may also be asked to undertake special assignments by the Legislature, the Standing Committee on Public Accounts, or a Minister of the Crown. Such assignments, however, should not take precedence over the ongoing work of the Office, and the Auditor may decline an assignment by a minister if it conflicts with her other duties.

In recent years, when we have received such assignments, our normal practice has been to obtain the requester’s agreement that the special report will be tabled in the Legislature on completion and made public at that time.

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The Auditor’s Annual Report

Every year, the Auditor General reports on her examination of government resources and administration in an Annual Report tabled by the Speaker of the Legislative Assembly in the Legislature. Tabling is usually at the end of the year, at which time the Annual Report becomes public.

The main body of the Annual Report deals with individual value-for-money audits of ministries and agencies, and includes significant findings, observations and recommendations, as well as ministry and agency responses to the recommendations. There is also a chapter of follow-up reviews of all the value-for-money audits from the Annual Report published two years previously, and another on the Office’s review of government advertising. In addition, the Annual Report includes observations resulting from the attest audits of the Public Accounts and reports on the Office’s operations and on the activities of the Standing Committee on Public Accounts. After the Annual Report is tabled, it is referred to the Public Accounts Committee for review.

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The Public Accounts Committee

In order to determine whether the government is doing a good job managing the public purse, the Legislature needs quality and timely information, for which it turns to its Standing Committee on Public Accounts (also known as the Public Accounts Committee, or “PAC”), and to the Auditor General.

The mission of the eight MPPs who make up PAC includes reviewing and reporting to the full Legislature their observations, opinions and recommendations on the province’s financial statements, called the Public Accounts, and the Auditor General’s reports.

PAC is an all-party legislative standing committee that examines, assesses and reports to the Legislature on a number of issues, based on the Auditor General’s reports. These include: the economy and efficiency of government operations; the effectiveness of programs in achieving their objectives; controls over assets, expenditures, and the assessment and collection of revenues; and the reliability and appropriateness of information in the Public Accounts.

The Committee also selects parts of the Auditor General’s report on which to hold public meetings. The responsible Minister, Deputy Minister or agency chief executive officer, along with senior staff, normally attend these hearings to answer questions. Following these hearings, the Committee prepares and submits to the Legislature a report containing comments and recommendations based on the Auditor General’s report. It is then up to the government to respond to the Committee’s recommendations.

The Committee’s reports can be accessed by clicking here. The Auditor General attends all Committee meetings and provides assistance to the Committee on preparing its agenda, reports, and other areas as required.

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The Auditor’s Review of Government Advertising

In 2004, the government passed the Government Advertising Act, 2004, which gave the Auditor General responsibility for reviewing and approving proposed government advertisements to ensure they are not partisan.

The Auditor General examines most advertisements before they are published, broadcast or displayed to verify that they meet certain standards.

The law applies to all ministries, Cabinet Office and the Office of the Premier. It covers advertisements on radio and television; in newspapers and magazines; online (in most cases); out of home, such as billboards and on public transit; and householders (printed matter distributed unaddressed in bulk to households).

The law also imposes certain requirements on advertising by the government during election periods.

The Auditor General is required to report annually on advertising spending by the government in her annual report.

For more information, please see the Government Advertising Review page here.

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