ABOUT THIS OFFICE - Office of the Auditor General

History of the Office

The Office of the Auditor General is responsible for auditing most of government, including its ministries, Crown corporations, and other organizations. In exercising this responsibility, we stay attentive to the needs, expectations and priorities of the Legislature. At the same time, we remain open, responsive, and aware of the needs and expectations of public sector managers so that we can provide sound and practical advice and recommendations for administrative improvement.

The Auditor General's reports provide positive assessments where warranted, but also highlight issues requiring the attention of the Legislature or government, and contain recommendations that assist government organizations to improve their management and their performance.

Auditors General of the Province of British Columbia,
Colony of British Columbia
and Colony of Vancouver Island

By statutory appointment:

John Doyle, MBA, CA	Auditor General October 29, 2007 - Present	Auditor General Act, S.B.C. 2003 c. 2. Biographical Profile

Errol Price, CA, CMC	Acting Auditor General June 4, 2007 - October 28, 2007	Auditor General Act, S.B.C. 2003 c. 2. Biographical Profile

Arn van Iersel, FCGA	Acting Auditor General June 7, 2006 - June 1, 2007	Auditor General Act, S.B.C. 2003 c. 2. Biographical profile

Wayne Strelioff, FCA	Auditor General 2000 - May 2, 2006	Auditor General Act, S.B.C. 1976, c. 3 and Auditor General Act, S.B.C. 2003 c. 2. Biographical profile

George L. Morfitt, FCA	Auditor General 1988 - 2000	Auditor General Act, S.B.C. 1976, c. 3.

Robert J. Hayward, CA	Acting Auditor General 1986 - 1988	Auditor General Act, S.B.C. 1976, c. 3.

Erma P. Morrison, FCA	Auditor General 1977 - 1986	Auditor General Act, S.B.C. 1976, c.3.

Appointed by the Lieutenant-Governor in Council or by the Governor of the Colony:

	Title	Notes about appointment
Void	1917 - 1977	Auditor General position was disestablished by An Act to provide for the auditing of Public Accounts of the Province, S.B.C. 1917, c. 7., s. 43, wherein a Comptroller General was appointed to perform all duties formerly performed by an Auditor General.
William Allison	Auditor General 1913 - 1917	An Act making Provision for Appointment of an Auditor-General and defining the functions of a Treasury Board, S.B.C. 1913, c. 5. Allison was Brother-in-law of Sir Richard McBride who led the Conservative Government at the time. (see Vancouver Sun, April 26, 1915 p. 4)
John A. Anderson	Auditor General 1900-1913	Appointed Dec. 1900 (see BC Gazette Dec. 6, 1900, p. 1943). Retired April 1, 1913 as Allison was appointed (see BC Gazette March 27, 1913, p. 2616; and see Orders in Council 696/1900 and 446/1913).
James McBride Smith	Auditor and Auditor General 1880 - 1900, Province of British Columbia	Signs off on 1881 public accounts of the Province as auditor. Signs off as Auditor General 1892 - onward. In 1900, appointed Deputy Minister Finance concurrent with another new role as Vice Auditor General (see BC Gazette Dec. 6, 1900, p. 1943).
John J. Austin	Acting Auditor of the accounts of the Province, 1879, Province of British Columbia	Appointed Acting Auditor General 31 August 1868. Signs off on 1878 and 1879 public accounts of the Province. Removed as unfit (see Order in Council 2056/1879).
W.C. Berkeley	Audit clerk, 1873 - 1878, Province of British Columbia	Appointed Audit Clerk by Lieutenant Governor on March 4, 1873 ( see BC Gazette, Vol. XIII, No. 10. p. 1) Removed as unfit (see Order in Council 743/1878).
Thomas R. Holmes	Acting Auditor General, 1871 - 1873, Province of British Columbia	Joins public service in 1860. Sept. 1871 becomes acting Auditor General. Resigned Feb. 1873 (see Order in Council 335/1873.
Robert Ker	Auditor General 1871 Province of British Columbia	BC joins Dominion of Canada in 1871. Sept. 1871, Ker becomes Dominion Paymaster General for the Pacific and Vice Auditor General of the Province.
Robert Ker	Auditor General 1866-1871, United Colony of British Columbia and Colony of Vancouver Island	Remains as Auditor General January 1871 (see BC Gazette of Jan. 14^th 1871, pg. 4.)
Robert Ker	Colonial Auditor and Auditor General 1861-1864, Colony of Vancouver Island.	June 1, 1859, Began as clerk in Colonial treasury. August 31, 1861, W.A.G. Young, Colonial Secretary, nominates Ker to new post of Acting Colonial Auditor. May 31, 1864 offered appointment of Acting Auditor General. Declined as the seat of government moved to New Westminster from Victoria where he lived. (See correspondence and news clippings under Auditor General at BC Archives)

Comments on independence and objectivity:

Before the Auditor General Act, S.B.C. 1976, c. 3. came into force, it appears there was no formal separation of audit functions from other accounting processes ultimately directed by the government. All appointments prior to the 1917 legislation are best appreciated as progenitors of the modern Comptroller General’s role. Only in name are we able to speak of a line of Auditors General, and even this line is broken by inconsistency of naming the position.

Pre-1917 auditor institutions in the Province did not benefit from objectivity and independence from government direction and operational priorities, qualities which are the distinguishing features of a modern auditing and legislative reporting function.¹ One could reasonably argue that the tables above represent a transition of thinking about government accounting and financial reporting over the period.

A realistic view of the history of the audit-of-government functions would best begin with Erma Morrison, FCA. To include earlier names would suggest that independence was not the essential distinguishing mark of the role.

-Compiled by Ken Ryan-Lloyd.

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¹According to Hon. E.M. Wolfe, Minister of Finance, “the auditor-general's independence is his most valued asset.” See British Columbia Debates of the Legislative Assembly, Second reading, Auditor General Act, May 27, 1976, p. 2100.
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