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.
The Office is responsible for auditing financial statements and other accountability documents, evaluating management practices and control systems, and determining compliance with legislative and other authorities.
Therefore, the Auditor General audits a selection of programs and systems each year designed to cover all significant operations on a cyclical basis.
These additional examinations are designed to review compliance with various legislation and to ensure that the entities have adequate systems of management control in place.
The role of the Auditor General complements the accountability relationship which exists between Government, its departments, agencies of the Crown and the House of Assembly, as illustrated in Figure 1.
The Auditor General reports to the House of Assembly on significant matters which result from the examinations of Government, its departments and agencies of the Crown.
In addition to allocating our resources to perform the above audits, reviews, and examinations, we may also receive requests to complete special assignments.
Under the Auditor General Act, these special assignments may be requested by the House of Assembly, the Public Accounts Committee or the Lieutenant-Governor in Council.
As a consequence, Legislative Auditors are better able to promote consistency of accounting across government organizations, and to make informed decisions about the selection, conduct and reporting of audits.