The Auditor General of Newfoundland and Labrador
is appointed by the Lieutenant-Governor in Council and confirmed by a resolution of the House of Assembly
The Auditor General Act creates the Office of the Auditor General to assist in carrying out the duties prescribed. The Act appoints the Auditor General as the House of Assembly's independent legislative auditor of Government, its departments, agencies of the Crown
, and Crown controlled corporations. The Auditor General reports to the House of Assembly, on significant matters which result from the examination of these entities.
The Act also appoints the Auditor General as the auditor of the accounts and financial statements of the Province. This results in an opinion as to the fair presentation of these financial statements. In addition, the Auditor General is the auditor of the financial statements of a number of agencies of the Crown and issues a separate report for each of these agencies as to the fair presentation of their financial statements.
The Office of the Auditor General has a long history in Newfoundland. The first Comptroller and Auditor General, Mr. F.C. Berteau, was appointed in 1898. In his 1898-99 Report for the Colony of Newfoundland, Mr. Berteau made the following comment relating to the role of Auditor General:
" I take it that the duties of an Auditor General do not stop at the checking and overseeing of the Public Accounts. They go further; he should note where and how alterations making... Read More