The Auditor General of British Columbia is an independent Officer of the Legislature of British Columbia, responsible for conducting audits of the government reporting entity (GRE) which consists of ministries, Crown corporations, and other government organizations such as universities, colleges, school districts, health authorities, and similar organizations that are controlled by or accountable to the provincial government. Independence is a vital safeguard for fulfilling the Auditor General's responsibilities objectively and fairly based solely on the evidence found while conducting proper audit procedures. For this reason, the Auditor General reports directly to the Legislative Assembly and not the government of the day.[2]

The Office of the Auditor General of British Columbia (OAGBC) is located in Victoria, B.C., Canada.

History

For information on the history of Auditors General, see Comptroller and Auditor General.

Auditors General in B.C.

The position of Auditor General in B.C. was first filled in 1861, with a continuous line of auditors general until 1917. However, these auditors did not benefit from objectivity and independence from government direction and operational priorities: qualities that are the distinguishing features of a modern auditing and legislative reporting function.[3]

The position was re-established in 1977 with the Auditor General Act, brought in by the government of the day to "fill a gap that has existed in British Columbia up to this time," according to then-Finance Minister E.M. Wolfe.[4]

Since then, the Auditor General has been governed solely by the Auditor General Act. Per the Act, the Legislative Assembly must unanimously appoint a person to be the Auditor General. The Auditor General holds office for a non-renewable eight-year term.[5]

The Auditor General can resign from the office at any time by giving written notice to the Speaker of the Legislative Assembly. The Auditor General can be suspended from office if a resolution is passed by 2/3 or more of the members present in the Legislative Assembly.[6]

List of all B.C. Auditors General

Auditor General Appointment Date Departure Date
Sheila Dodds, CPA, CA^ November 15, 2024 Present
Michael A. Pickup, FCPA, FCA July 27, 2020 November 15, 2024
Russ Jones, MBA, CA^ November 26, 2019 July 24, 2020
Carol Bellringer, FCA September 15, 2014 December 31, 2019
Russ Jones, MBA, CA^ May 27, 2013 September 14, 2014
John Doyle, MAcc, FCA October 29, 2007 May 27, 2013
Errol Price, FCA, CMC^ June 4, 2007 October 28, 2007
Arn Van Iersel, FCGA^ June 7, 2006 June 1, 2007
Wayne Strelioff, FCA March 1, 2000 May 2, 2006
George L. Morfitt, FCA January 1, 1988 January 1, 2000
Robert J. Hayward, CA^ January 1, 1986 January 1, 1988
Erma P. Morrison, FCA September 1, 1977, January 1, 1986
William Allison April 1, 1913 January 1, 1917
John A. Anderson December 1, 1900 April 1, 1913
James McBride Smith January 1, 1880 January 1, 1900
John J. Austin^ January 1, 1879 January 1, 1880
W.C. Berkely^^ March 4, 1873 January 1, 1878
Thomas R. Holmes^ September 1, 1871 February 1, 1873
Robert Ker August 31, 1861 September 1, 1871

^Acting Auditor General ^^Audit Clerk

Present day

Current Auditor General

The current (acting) Auditor General of British Columbia is Sheila Dodds.

Ms. Dodds was appointed acting auditor general on September 12, 2024, effective November 15, 2024.

Previously, she held the deputy auditor general role and as part of that appointment, she was also named the office’s first equity, diversity, and inclusion lead. This saw her responsible for leading the office in a modern, inclusive way that reflects the diversity of the province while delivering on the office’s commitments to the Legislative Assembly of B.C.

She holds a BA in economics, a certified internal auditor designation, and she is a member of the Chartered Professional Accountants of British Columbia. She has supported the CPA profession as a member of the CPA Canada Public Sector Auditing Standards Review Task Force and the CPA Canada Competency Map Task Force. [7]

Office of the Auditor General

Quick Facts

Fiscal 2013/14:[8]

  • Budgeted Costs: $16.07M
  • Actual Costs: $15.34M
  • Full-time equivalent staff: 107
  • Auxiliary staff: 7
  • Number of staff with accounting designations: 52
  • Number of staff with graduate degrees: 28
  • Other professional accreditations: 46
  • Financial audit reports completed: 43
  • Other reports and publications: 17

Training Office

The OAGBC is a recognized Chartered Accountant Training Office, meeting the profession's Practical Experience Requirements of providing audit, assurance and taxation hours.[9]

The OAGBC also participates in the Canadian Comprehensive Auditing Foundation's international programs, which provides performance audit training for developing audit offices in a variety of countries.[10]

Work Performed

Financial Audit

The Auditor General is mandated to "report each year, in accordance with generally accepted auditing and assurance standards, to the Legislative Assembly on the financial statements of the government reporting entity (GRE)."[11] The GRE includes government ministries, Crown corporations, trusts, colleges, school districts, universities, health authorities and other public entities.[12] The audited Summary Financial Statements in 2013/2014 represented $44 billion in expenses, $44 billion in revenue and $82 billion in assets.[13]

The Auditor General is not required to audit each of these organizations individually, but must develop a Financial Statement Audit Coverage Plan detailing the Office's level of involvement in the audit.[14]

Performance Audit

Under Section 11(8) of the Auditor General Act, the Auditor General is also mandated to report on anything else that they consider should be brought to the attention of the Legislative Assembly.[15] This empowers the Auditor General to conduct performance audits, which look at the management of programs, services and resources.[16] These audits are conducted using a different process than financial audits.

Governance & Accountability

The OAGBC's third stated focus is auditing governance and accountability issues within three main areas: public sector governance, performance reporting and assurance on performance reporting.[17] Reports on these issues can be found in their own section of the OAGBC's website.[18]

References

  1. ^ "Annual Report 2019/20" (PDF). Office of the Auditor General of British Columbia.
  2. ^ "FAQs | Auditor General of British Columbia".
  3. ^ "Auditors General Present & Past | Auditor General of British Columbia".
  4. ^ "Hansard -- Thursday, May 27, 1976 -- Afternoon Sitting". Archived from the original on 2011-07-06. Retrieved 2010-12-30.
  5. ^ "Auditor General Act".
  6. ^ "Auditor General Act".
  7. ^ "Sheila Dodds | Acting Auditor General of British Columbia". www.oag.bc.ca. Retrieved 2024-02-20.
  8. ^ "Annual Report and Financial Statements 2013/14 | Auditor General of British Columbia".
  9. ^ "Become a CA". www.becomeaca.com. Archived from the original on 2009-09-12.
  10. ^ not found
  11. ^ "Auditor General Act".
  12. ^ "What does the OAG audit? | Auditor General of British Columbia". Archived from the original on 2011-07-07. Retrieved 2011-01-06.
  13. ^ "Annual Report and Financial Statements 2013/14 | Auditor General of British Columbia".
  14. ^ "Financial Statement Audit Coverage Plan | Auditor General of British Columbia".
  15. ^ "Auditor General Act".
  16. ^ "Performance Audit FAQs | Auditor General of British Columbia". Archived from the original on 2010-09-02. Retrieved 2011-01-06.
  17. ^ "Services | Auditor General of British Columbia". Archived from the original on 2011-07-07. Retrieved 2011-01-06.
  18. ^ "Publications: Governance & Accountability". BC Auditor. Archived from the original on October 14, 2010. Retrieved April 29, 2017.{{cite web}}: CS1 maint: bot: original URL status unknown (link)
Allikas: https://en.wikipedia.org/wiki/Auditor_General_of_British_Columbia
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