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The Auditor General of Québec is at the exclusive service of the National Assembly and its committees. He makes assiduous efforts to provide adequate support to elected members and to enable them to make optimum use of his work. Attuned to the needs of his client, the Auditor General regularly seeks feedback to make sure that he is fully meeting the National Assembly’s expectations.
He works closely with parliamentary committees, especially the Committee on Public Administration. He shares with this Committee the concern for improving management practices at the government level.
The National Assembly entrusts the Auditor General of Québec with the mission of fostering, through audit, parliamentary control over public funds and other public property. The work associated with this mission includes, to the extent that the Auditor General deems appropriate, financial audits, audits to ensure the compliance of operations with statutes, regulations, policy statements and directives, as well as value-for-money audits. The mission of the Auditor General does not entail examining the merits of the policy statements and the objectives of the various programs.
In June 2008, amendments to the Auditor General Act empowered the Auditor General to audit the books and accounts of the entities of the health and social services network and education network as well as those of the non-profit organizations that revolve around these networks. At the same time, An Act respecting the governance of state-owned enterprises was amended to entrust the Auditor General with the responsibility of adopting measures to assess the effectiveness and performance of eight entities.
The organization oversees the management of public funds and other public property by the government, with the prime intention of bringing about improvements in public management. The organization aims to increase the transparency of the government administration. Regarding financial and performance information, the organization promotes rigorous and transparent reporting and is on the watch for the risks to which entities are exposed. It pays special attention to economy in the acquisition and use of resources. Finally, the organization sees to it that the authorities adhere to its recommendations.
The Auditor General carries out his mission in close collaboration with the internal auditors of the departments and agencies, who enable him to better exercise his responsibilities in relation to management and who contribute to determining the nature and scope of his own interventions.
The object of the Sustainable Development Act, passed in April 2006, is to establish a new management framework within the Administration to ensure that powers and responsibilities are exercised in the pursuit of sustainable development. As for the Auditor General Act, which was amended in the wake of the Sustainable Development Act , it now stipulates that an Assistant Auditor General is appointed to assist the Auditor General in the performance of his duties and that the chosen person bear the title of Sustainable Development Commissioner.
Courtesy translations: The original versions,