FAQs

Who is the Auditor General?

The current Auditor General is Mr. John Doyle, MBA, CA. The Auditor General is independent of government, non-partisan and reports directly to the Legislative Assembly. The Auditor General is appointed by the Legislative Assembly for a six-year term and can be reappointed for one further, six-year term. The Auditor General is governed solely by the Auditor General Act. The Act enables the Auditor General and his/her staff to audit formally, all aspects of government and report findings arising from the audit.

What is the Auditor General’s Role?

The Auditor General is the Legislative Assembly of British Columbia's independent auditor. Through the work of the Office, the Auditor General serves the people of British Columbia and their elected representatives by conducting independent audits and advising on how well government is managing its responsibilities and resources. Independence is a vital safeguard for the Office in fulfilling its responsibilities objectively and fairly based solely on the evidence found while conducting proper audit procedures.

Who Does The Auditor General Audit?

The Auditor General is the auditor of the government reporting entity. The government reporting entity 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.

What Style of Audits Does the Office Conduct?

The Office of the Auditor General engages in two types of audits: financial and performance. Both styles of audits are carried out in accordance with the Assurance Standards of the Canadian Institute of Chartered Accountants.

With revenues and expenses totalling more than $50 billion annually, the Government of British Columbia manages what is essentially the largest business enterprise in the province.  Through our Financial audits, we provide independent assurance on the quality of government's financial reporting for this extensive enterprise.  In addition to providing an independent audit opinion on the Province’s summary financial statements, we audit the financial statements of school districts, post-secondary educational institutions, health authorities and Crown agencies as outlined in our annual Financial Statement Audit Coverage Plan.

Good financial management is important.  Government's extensive financial resources must be prudently managed to provide the array of services needed today as well as into the future.  We examine a variety of issues related to financial management, such as financial controls, contract management and alternate service delivery, and working capital management.

Performance audits (also known as value for money audits) examine whether money is being spent wisely by government — whether value is received for the money spent. Specifically, they look at the organizational and program elements of government performance, whether government is achieving something that needs doing at a reasonable cost, and consider whether government managers are making the best use of public funds and adequately accounting for the prudent and effective management of the resources entrusted to them.

The aim of these audits is to provide the Legislature with independent assessments about whether government programs are implemented and administered economically, efficiently and effectively, and whether Members of the Legislative Assembly and the public are being provided with fair, reliable accountability information with respect to organizational and program performance. Click here for detailed information on performance audits.

How are Audit Topics Chosen?

Our audit selection process is dynamic, and risk and significance-based. We regularly assess the government environment and rank potential audit topics based on a combination of impact (on dollars and people), urgency and our capacity to do the work. However, in order to accommodate emerging priorities, the work plan is subject to regular review and adjustment. As part of this process, we assess the interest of legislators and the public in potential audit topics. We ask MLAs on an ongoing basis what their interests are, and we actively invite audit suggestions from them.

In addition to ideas from MLAs, we receive many suggestions from members of the public and groups such as non-profit organizations, labour organizations, industry associations and academic researchers. We review each of these suggestions carefully and incorporate them in our planning where possible. We encourage you to send us your suggestions.

What is the Largest Audit You Perform?

The audit of government’s Summary Financial Statements is the largest audit the Office performs each year. The Summary Financial Statements encompass all government operations, including ministries, Crown corporations, trusts, colleges, school districts, universities, health authorities and other public entities.

How is the Auditor General's Remuneration Determined?

Section 4(1) of the Auditor General Act specifies that the Auditor General's salary is to be equal to that of the chief judge of the Provincial Court of B.C. Judges' salaries are set by an independent commission every three years. The Act also provides for reasonable reimbursement of other expenses incurred as part of the Auditor General's duties.

Proactive Disclosure

As part of the OAG's commitment to accountability and transparency, below is a breakdown of the Auditor General's remuneration for the fiscal year 2009-10.

Compensation:

• Base Pay: $251,412
• Unused Vacation Payout: $36,182
• Standard Benefits: $60,716
• Other Contractual Benefits: $27,078

Other Expenses

• Training: $1,901
• Business Expenses: $4,412
• Business Travel: $6,084
  • Vancouver, 6 Apr 2009: $686
  • Kelowna, 25 Apr 2009: $1,261
  • Vancouver, 17 Oct 2009: $289
  • Olympia (Washington) 19 Oct 2009: $754
  • Vancouver, 5 Nov 2009: $364
  • Vancouver, 4 Dec 2009: $285
  • Vancouver, 15 Mar 2010: $1,569
  • Prince George, 29 Mar 2010: $878