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2007 Assessment

Canada: Integrity Indicators Scorecard

Canada: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators   Score
55 In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? 100
56 Is the supreme audit institution effective? 81
57 Can citizens access reports of the supreme audit institution? 100

Indicator and sub-Indicator Details

55 In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
 
  55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
 
Score: YES  NO score
  Comments: - There are some federal government institutions (mainly quasi-governmental institutions such as funding bodies) that are not subject to auditing by the Auditor General.

References: - Auditor General of Canada -- [ LINK ] -- who is the front-line investigator helping ensure that the federal government complies with the Financial Administration Act and regulations, and its own spending codes, policies and guidelines, and receives value for money spent. Under the Auditor General Act (R.S., 1985, c. A-17) -- [ LINK ] -- it is appointed to a fixed term of 10 years.

56 Is the supreme audit institution effective?
 
  56a: In law, the supreme audit institution is protected from political interference.
 
Score: YES  NO score
  Comments: - There are some federal government institutions (mainly quasi-governmental institutions such as funding bodies) that are not subject to auditing by the Auditor General.

References: - Auditor General of Canada -- [ LINK ] -- has control over office budget and activities, and cannot be ordered to, or prohibited from, auditing any government institution or program under sections 5 to 14 of the Auditor General Act (R.S., 1985, c. A-17) -- [ LINK ] Under section 3 of the Act, it is appointed to a fixed term of 10 years or until auditor reaches the age of 65 years.

  56b: In practice, the head of the audit agency is protected from removal without relevant justification.
 
Score: 100  75  50  25  0  score
  Comments:

References: - Auditor General of Canada -- [ LINK ] -- under section 3 of the Auditor General Act (R.S., 1985, c. A-17) -- [ LINK ] The Auditor has a fixed term of office of 10 years (or until Auditor reaches the age of 65 years) and can only be dismissed for cause.

  56c: In practice, the audit agency has a professional, full-time staff.
 
Score: 100  75  50  25  0  score
  Comments:

References: - Auditor General of Canada -- [ LINK ] -- staff measures sections 15-18 of the Auditor General Act (R.S., 1985, c. A-17) -- [ LINK ] By the Auditor's own admission in quarterly reports, lack of resources mean that most government institutions and spending are audited only once every five years or even more rarely (for programs not spending a significant amount of the government's annual budget).

- Internet search produced no reports, articles or media stories about the lack of professionalism by Auditor General staff.

  56d: In practice, audit agency appointments support the independence of the agency.
 
Score: 100  75  50  25  0  score
  Comments:

References: - Auditor General of Canada -- [ LINK ] -- The Auditor has a fixed term of office of 10 years and can only be dismissed for cause.

- An Internet search produced no articles or media stories expressing any concerns about the independence of the federal Auditor General.

  56e: In practice, the audit agency receives regular funding.
 
Score: 100  75  50  25  0  score
  Comments:

References: - The Auditor General has shown clearly that they do not have adequate, regular funding by the backlog of open files in their annual reports, and the fact that the Auditor acknowledges that large government spending initiatives are usually audited only once every five years (at most)), and that many smaller spending initiatives have never been audited: - Auditor General of Canada -- [ LINK ] -- is the front-line investigator helping ensure that the federal government complies with the Financial Administration Act and regulations, and its own spending codes, policies and guidelines, and receives value for money spent.

  56f: In practice, the audit agency makes regular public reports.
 
Score: 100  75  50  25  0  score
  Comments:

References: - The Auditor General issues quarterly reports on completed audits, but has shown clearly that they do not have adequate, regular funding by the backlog of open files in their annual reports, and the fact that the Auditor acknowledges that large government spending initiatives are usually audited only once every five years (at most)), and that many smaller spending initiatives have never been audited. - Auditor General of Canada -- [ LINK ] -- is the front-line investigator helping ensure that the federal government complies with the Financial Administration Act and regulations, and its own spending codes, policies and guidelines, and receives value for money spent.

  56g: In practice, the government acts on the findings of the audit agency.
 
Score: 100  75  50  25  0  score
  Comments:

References: - The Auditor General does not have the power to order corrective action or penalize those who have violated codes, policies or guidelines (although the Auditor does have the power and mandate to refer violations of laws or regulations to the police).

- The Auditor General has shown clearly that they do not have adequate, regular funding by the backlog of open files in their reports, and the fact that the Auditor acknowledges that large government spending initiatives are usually audited only once every five years (at most)), and that many smaller spending initiatives have never been audited. As a result many findings of the Auditor General are not implemented (as almost all of the Auditor's reports make clear) because the federal government and Cabinet know that another audit will not likely occur for another five years (ie. after the next federal election).

- Auditor General of Canada -- [ LINK ] -- is the front-line investigator helping ensure that the federal government complies with the Financial Administration Act and regulations, and its own spending codes, policies and guidelines, and receives value for money spent.

Peer Review Comments: The government does not seem to be acting in line with the auditor's recommendations.

  56h: In practice, the audit agency is able to initiate its own investigations.
 
Score: 100  75  50  25  0  score
  Comments:

References: - Auditor General of Canada -- [ LINK ] -- is the front-line investigator helping ensure that the federal government complies with the Financial Administration Act and regulations, and its own spending codes, policies and guidelines, and receives value for money spent.

- The Auditor General has full power to determine the timing and pace of its investigations, but does face calls from the legislature (usually opposition parties) to conduct audits, and does face resistance from the executive in terms of auditing investigations (mainly because the Auditor does not have the power to penalize such resistance).

57 Can citizens access reports of the supreme audit institution?
 
  57a: In law, citizens can access reports of the audit agency.
 
Score: YES  NO score
  Comments:

References: - Auditor General of Canada -- [ LINK ] Final reports must be made public.

  57b: In practice, citizens can access audit reports within a reasonable time period.
 
Score: 100  75  50  25  0  score
  Comments:

References: - Auditor General of Canada -- [ LINK ] Reports are made available on the Internet at no cost as they are released.

  57c: In practice, citizens can access the audit reports at a reasonable cost.
 
Score: 100  75  50  25  0  score
  Comments:

References: - Auditor General of Canada -- [ LINK ] Reports are made available on the Internet at no cost as they are released.

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