ISSUE THREE :

WHAT SIGNIFICANT CHANGES HAVE THERE BEEN IN PUBLIC SECTOR AUDIT LEGISLATION RECENTLY ?

AND

WHAT FURTHER CHANGES ARE DESIRABLE?

Recent Developments

Generally Completeness of the mandate - almost all

jurisdictions Strong Independence (keep a watch on

budget)

Observations: Main Developments related to

interpreting and applying – improving and codifying

be mindful that mandate is not eroded directly or indirectly

Support jurisdictions still trying to secure a full mandate through information and advice

Future desired changes –relate to refining….

General:

Developments to support the Auditor General to better inform the public or to do audits in a cost-effective manner

either request the powers or assert the power

Examples …refining provisions

Follow the dollar provisions – especially into large outsourcing/P3 deals – Without powers effectively reducing AG mandate Risks may still exist…

Clarification re: access to solicitor/client privilege

Sharing information to allow for collaborative audits

Provisions to share information with other independent officers (e.g. Ombudsman, privacy commissioner) and for possible collaboration… Risks here…question for a future discussion

Suggestions going forward… Inventory of tools and aids related to

mandate. e.g.: Update comparison of general legislative

provisions in jurisdictions –note where special powers have been used

List of unusual powers for future consideration Audit of advertising Budget review Caution ….

Key cases – Centro, OAG BC privilege case General analysis of issues: Public Interest

Immunity/Cabinet privilege, follow-the dollar (examples to support the reason for the provision), Conflict of interest

Statutory Interpretation for auditors

General observation

Canada has broad general provisions and interprets more broadly

Australia – more codified.