Auditor General of British Columbia
Encyclopedia
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.
The Office of the Auditor General of British Columbia (OAGBC) is located in Victoria, B.C., Canada.
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.
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 term of six years. If they are appointed for a second term, it is up to a maximum of six additional years. The same Auditor General cannot be appointed beyond two terms.
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.
^Acting Auditor General
^^Audit Clerk
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.
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.
Legislative Assembly of British Columbia
The Legislative Assembly of British Columbia is one of two components of the Parliament of British Columbia, the provincial parliament ....
, 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.
The Office of the Auditor General of British Columbia (OAGBC) is located in Victoria, B.C., Canada.
Victoria, British Columbia
Victoria is the capital city of British Columbia, Canada and is located on the southern tip of Vancouver Island off Canada's Pacific coast. The city has a population of about 78,000 within the metropolitan area of Greater Victoria, which has a population of 360,063, the 15th most populous Canadian...
History
- For information on the history of Auditors General, see Comptroller and Auditor GeneralComptroller and Auditor GeneralComptroller and auditor-general is the abbreviated title of a government official in a number of jurisdictions, including the UK, the Republic of Ireland, India, and China....
.
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.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.
Since then, the Auditor General has been governed solely by the Auditor General Act. Per the Act, the Legislative Assembly
Legislative Assembly of British Columbia
The Legislative Assembly of British Columbia is one of two components of the Parliament of British Columbia, the provincial parliament ....
must unanimously appoint a person to be the Auditor General. The Auditor General holds office for a term of six years. If they are appointed for a second term, it is up to a maximum of six additional years. The same Auditor General cannot be appointed beyond two terms.
The Auditor General can resign from the office at any time by giving written notice to the Speaker of the Legislative Assembly
Speaker of the Legislative Assembly
Speaker of the Legislative Assembly may refer to any of the following presiding officers of parliamentary bodies styled legislative assemblies: Australia*Speaker of the Australian Capital Territory 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.
List of all B.C. Auditors General
| Auditor General | Appointment Date | Departure Date |
|---|---|---|
| John Doyle, MAcc, CA | October 29, 2007 | -- |
| 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, 1973 | January 1, 1878 |
| Thomas R. Holmes^ | September 1, 1871 | February 1, 1873 |
| Robert Ker Robert Ker Robert Ker was the first Auditor General of the Colony and then the Province of British Columbia.... |
August 31, 1861 | September 1, 1871 |
^Acting Auditor General
^^Audit Clerk
Current Auditor General
The current Auditor General of British Columbia is John Doyle. He was appointed on October 29, 2007. Mr. Doyle is a Chartered Accountant (CA) and also holds designations from the United Kingdom (FCCA) and Australia (FCPA, CA, CIA, FIIA). He holds two graduate degrees (Master of Business Administration and Master of Accounting).Quick Facts
Fiscal 2010/11:- Budgeted Costs: $15.4M
- Actual Costs: $15.2M
- Full-time equivalent staff: 112
- Number of staff with accounting designations: 67
- Number of staff with graduate degrees: 37
- Number of audits completed: 71
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.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.
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)." The GRE includes government ministries, Crown corporations, trusts, colleges, school districts, universities, health authorities and other public entities. The audited Summary Financial Statements in 2010/11 represented $40 billion in both expenses and revenue and $69 billion in assets.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.