OAG Office

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About the Office
Strategic Plan
Performance Report and Business Plan

About the Office

Our Role

The Office of the Auditor General is independent of government. The Auditor General is appointed by and reports to the House of Assembly and derives his mandate, powers and responsibilities from the Auditor General Act. Bill 90, entitled "Auditor General Act", received Royal Assent on Friday, December 10, 2010 and came into force at that time. These responsibilities include:

1) issuing independent opinions on government financial reports; and
2) conducting performance audits on public sector operations.

Our Strategic Priorities

Serve the House of Assembly
Conduct and report audits that provide clear and relevant information to the House of Assembly to improve its ability to hold the government accountable for its performance and stewardship over public funds.

Consider the Public Interest
Focus our audit efforts on areas of high risk that impact on the lives of Nova Scotians.

Improve Government Performance
Contribute to a better performing public service by conducting audits that result in practical recommendations for significant improvements.

Enhance Government Financial Reporting
Encourage continual improvement in financial reporting by government to the House of Assembly and the people of Nova Scotia.

Foster Workplace Excellence
Promote excellence and a professional and supportive workplace at the Office of the Auditor General.

Our Values

Our values are a statement of the high standards we hold in conducting ourselves and our work, and of the results we strive to achieve.

Independence
We remain independent of the entities that we audit and are objective in our work.

We demonstrate this by:

- reporting directly to the House of Assembly, not government;
- selecting the audits we believe should be performed;
- adhering to our professional codes of ethics and independence standards;
- exhibiting independence in fact and in appearance;
- not being involved in partisan politics;
- avoiding perceived and real conflicts of interest; and
- viewing situations with an appropriate degree of professional skepticism.
Integrity
We work together and with others in an open, honest, and trustworthy manner while respecting the confidentiality of the information we obtain.

We demonstrate this by:

- open communication with the House of Assembly, our auditees and our staff;
- working as a team;
- respecting one another;
- telling the truth;
- considering different perspectives when making decisions;
- being objective in attitude and decision-making;
- respecting confidentiality; and
- carrying through on promises.
Impact
We focus on significant issues to make a positive difference for the benefit of Nova Scotians.

We demonstrate this by:

- making risk-based decisions and judgments that add value to our audits;
- using our skills and experience to their fullest potential;
- seeking innovative new processes and technology to do our work more effectively;
- applying best practices;
- consulting with our stakeholders;
- seeking and valuing the contribution of all our staff;
- conducting research to stay informed about current events and future trends; and
- producing clear, concise and candid reports containing practical recommendations.

Our Mandate

The Office of the Auditor General of Nova Scotia is established by the Auditor General Act. The Auditor General is appointed pursuant to this Act which gives him his mandate, including the authority to carry out prescribed examination and reporting duties.

The Auditor General is an officer of the House of Assembly, appointed by the House for a ten-year term. He is responsible to the House and to the people of Nova Scotia for providing independent and objective assurance concerning the operations of government, the use of public funds and the integrity of financial and performance reports. As an independent non-partisan officer of the House, he and his Office help to hold the government to account for its management of public funds and contribute to a well-performing public sector.

The Auditor General Act stipulates that the Auditor General shall:

- provide an annual opinion on the government's financial statements;

- provide an opinion on the revenue estimates in the government's annual budget address;

- examine the management, use and control of public funds; and

- report to the House at least once, and up to three times annually, on the work of the Office.

The Office's mandate is to audit all parts of the provincial public sector including government departments, agencies, boards, commissions, and other bodies responsible to the Crown, including school boards, district health authorities and transfer payment recipients external to the provincial public sector.

The Office provides two principal services to the House. Firstly, it issues independent opinions on government financial reports. Secondly, it conducts performance audits on public sector operations.

Modern performance auditing assesses issues of governance, as well as value for money (economy, efficiency and effectiveness), internal control and compliance, either for an organization as a whole or for a specific program, process or project. As public awareness of the importance of governance has developed in recent years, auditors now focus more attention on issues of corporate objectives, corporate ethics, accountability, risk management and organizational direction.

Audits seek not only to identify significant issues but provide, where possible, practical recommendations to improve the management of the public sector. Accordingly, the Office's performance audits provide assessments of, and advice on, the extent to which:

- governance frameworks provide appropriate direction, control and accountability;

- value for money is achieved;

- public funds and property are properly managed and accounted for; and,

- legislation and government policies are complied with.

In its work, the Office of the Auditor General is guided by, and complies with, the professional standards established by the Canadian Institute of Chartered Accountants, otherwise known as Generally Accepted Auditing Standards (GAAS). The Office also seeks guidance from other professional bodies and audit-related best practices in other jurisdictions.

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