The reports issued by Canada's legislative audit offices provide an independent perspective on the management and use of public funds by governments. These reports, accompanied by recommendations, pave the way for a more accountable and transparent public administration, to the benefit of all Canadians.

Although sometimes feared for the facts they reveal, legislative audit offices are among the most trusted institutions in most developed economies. Their independence from political influence, combined with the use of rigorous methodology in their work, results in impartial, evidence-based conclusions.

However, trust is not automatically granted; it has to be earned. It is the fruit of their competence, independence and unwavering commitment to the public interest. These institutions earn the public's trust by assuming the role of guardians of accountability and defenders of transparency and the public interest.

While the work of the Auditor General provides useful, objective and impartial insights, it is not part of his or her mandate to order government agencies to implement changes in response to his or her recommendations. That power rests with elected officials.

However, little effort is made to help elected officials better understand their role as guarantors of the implementation of the recommendations contained in these audit reports.

The federal and provincial public accounts committees, and Quebec's Commission de l'administration publique, are vested with the authority to order the government to respond to the findings and recommendations contained in the Auditor General's reports.

However, a comparable structure does not always exist at the municipal level. For example, only Quebec legislation requires the creation of an Auditor General's office in cities with more than 100,000 inhabitants. Although some of these cities have voluntarily set up audit committees, only the city of Montreal is legally obliged to do so.

In 2022, the Canadian Council of Public Accounts Committees unanimously passed a motion calling on the federal government to ensure that the Canadian Audit and Accountability Foundation (CAAF) Oversight Program receives adequate and stable funding. CAAF conducts research and builds the knowledge of oversight committees within the federal government, provinces and territories, municipalities and aboriginal communities.

It is the importance and special nature of these accountability players that prompted the Public Accounts Committee to call for adequate funding for the only organization providing training and knowledge enhancement for elected officials across Canada who receive and review audit reports from legislative audit offices.

In December 2023, the House of Commons Standing Committee on Public Accounts passed a second motion in support of the funding request. This message was echoed by many committees across the country.

The best way to prevent abuse and mismanagement of public funds is to ensure that a rigorous process is in place to review and understand the Auditor General's reports, and to ensure that the necessary changes are made to address the issues identified.

We believe that the Public Accounts Committees' request marks an important step, and we urge the Government of Canada to invest in accountability and healthy democracy.

by Michèle Galipeau, Chair of the Board of Directors of CAAF and former Auditor General of the City of Montreal
Michel Samson, former Auditor General of Quebec City
Sheila Fraser, former Auditor General of Canada