The Provincial Auditor Act creates an independent officer of the Legislative Assembly called the Provincial Auditor. The Act gives the Provincial Auditor the responsibility to audit all government agencies and report his findings to the Legislative Assembly.
The Legislative Assembly is the governing body. The Executive Government receives its powers and resources from the Legislative Assembly. Therefore, the Executive Government is accountable to the Assembly for the Government's use of its powers and the resources entrusted to it. The Executive Government carries out this responsibility through a complex structure. This structure consists of more than 270 organizations including departments, boards, commissions, Crown agencies, and Crown corporations.
The Office of the Provincial Auditor helps the Legislative Assembly hold the Government accountable for how it manages public resources. Our Office examines the Government's management of public resources and reports our findings to the Assembly. Our examinations focus on the Government as a whole, on sectors or programs of government, and on individual government organizations.
We examine these organizations directly or work with other auditors appointed by the Government. Our findings are reported directly to the Legislative Assembly through our annual and special reports. Also, our findings are sometimes reported through special reports at the request of the Standing Committees on Public Accounts or Crown & Central Agencies. Our reports are located under “Reports” on our website.
Our Office assists the all-party Standing Committees on Public Accounts and Crown & Central Agencies to review our reports, the public accounts, and other reports. We also encourage discussion and debate on public sector management and accountability issues.