Ontario. Office of the Provincial Auditor

Identity area

Type of entity

Higher-level Ontario government office (type B)

Authorized form of name

Ontario. Office of the Provincial Auditor

Parallel form(s) of name

    Standardized form(s) of name according to other rules

    • Office of the Provincial Auditor

    Other form(s) of name

    • Ontario. Legislative Assembly. Office of the Provincial Auditor

    • Audit Office

    • Ontario. Treasury Dept. Audit Branch

    Identifiers for corporate bodies

    Description area

    Dates of existence

    1869-

    History

    The first Provincial Auditor for the Province of Ontario was appointed in 1869 through an Order in Council, and was attached to the Treasury Department. The office associated with this person was sometimes known as the Audit Branch, and sometimes as the Audit Office. In 1886, an act was passed which led to a legislative framework for the work of the Auditor,

    Reports of the Provincial Auditor were always tabled before the Legislative Assembly, but over time there were differences in how this was accomplished. Until 1950 the Provincial Auditor submitted reports to the Treasurer of Ontario, who then submitted them to the Assembly. Changes to the Audit Act in 1950 meant that the reports were sent directly to the Lieutenant Governor. In 1977, further changes to the Act meant that the reports were delivered to the Speaker of the House. At this time, the Office of the Provincial Auditor was moved into the jurisdiction of the "Office of the Assembly", headed by the Speaker, within the Legislative Assembly.

    Since the early 1960s, the Office of the Provincial Auditor has been divided into a number of branches, portfolios or other divisions, generally relating to the auditing of expenditures, revenues, public accounts and crown agencies.

    Places

    Legal status

    Functions, occupations and activities

    The Office of the Provincial Auditor conducts independent audits of Ontario government agencies on behalf of the Legislative Assembly, in order to promote accountability in government operations. The Auditor submits an annual report to the Legislature, which is reviewed by the Standing Public Accounts Committee.

    Address

    An Act to provide for the better Auditing of the Public Accounts of the Province, Statutes of Ontario 1886, Chap. 4

    Internal structures/genealogy

    General context

    Relationships area

    Related entity

    Ontario. Treasury Dept. Audit Branch (1869-1887)

    Identifier of related entity

    CA1583

    Category of relationship

    temporal

    Type of relationship

    Ontario. Treasury Dept. Audit Branch is the predecessor of Ontario. Office of the Provincial Auditor

    Dates of relationship

    Description of relationship

    Access points area

    Subject access points

    Place access points

    Epithet

    Control area

    Authority record identifier

    BA114

    Institution identifier

    Rules and/or conventions used

    RAD: Rules for Archival Description, 2nd edn (2008)

    Status

    Approved

    Level of detail

    Dates of creation, revision and deletion

    2026-11-16: migrated to AtoM

    Language(s)

      Script(s)

        Sources

        Government of Ontario Telephone Directories, 1990-1997.

        Canadiana Name Authorities, 1996-12- 24

        Olga B. Bishop, Publications of the Government of Ontario 1867-1900. Toronto: Ministry of Government Services, 1976.

        J.E. Hodgetts, From Arm's Length to Hands-On: The Formative Years of Ontario's Public Service, 1867-1940. Toronto: University of Toronto Press, 1995.

        Maintenance notes

        Canadiana notes this office as being created in 1886, but there is evidence that prior to 1886 there was a "Provincial Auditor" appointed, although his office was not referred to as the "Office of the Provincial Auditor".


        Archivist(s):
        R. Anger