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Auditor General of Canada Auditor General of Canada

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Sources of Federal Government and Employee Information

1. General Information

Background

The Auditor General of Canada is an Officer of Parliament, who is independent from the government and reports directly to Parliament through the Speaker of the House of Commons. Established in 1878, the Auditor General audits federal government departments and agencies, most Crown corporations, and many other federal organizations, and reports publicly to the House of Commons on matters that the Auditor General believes should be brought to its attention. The Auditor General of Canada is also the auditor for the governments of Nunavut, the Yukon, and the Northwest Territories, and reports directly to their legislative assemblies. The Auditor General’s powers and responsibilities are set forth in the Auditor General Act.

Information on the Auditor General’s history, reference to its legislative foundation and how it reports to Parliament can be found on our “Who We Are” web page.

Responsibilities

The Auditor General’s duties are set out in the Auditor General Act, the Financial Administration Act, and other acts and orders-in-council. These duties relate to legislative auditing and, in certain cases, to monitoring of federal departments and agencies, Crown corporations, territorial governments, and other entities.

Further information on the Auditor General’s mandate and responsibilities can be found on our “What We Do” web page.

2. Institutional Functions, Programs and Activities

Legislative Auditing

Legislative auditing plays a central role in holding governments to account. It provides objective information, advice, and assurance that legislatures can draw on in their scrutiny of government spending and performance. The Office of the Auditor General of Canada (OAG) is responsible for legislative auditing of the federal government. It also audits the three territorial governments. The Office carries out three main types of legislative audits: Financial Audits, Performance Audits, and Special Examinations. Audits are carried out by the Auditor General of Canada as a result of sections 5, 6, 7 or 23 of the Auditor General Act or sections 132 or 138 of the Financial Administration Act.

Audits and Studies

Independent audits and studies that provide objective information, advice, and assurance to Parliament, government, and Canadians, are carried out through this office. The duties surrounding audits and studies relate to legislative auditing and, in certain cases, to monitoring of federal departments and agencies, Crown corporations, territorial governments, and other entities through financial audits, performance audits, Special Examinations, Sustainable development monitoring activities and environmental petitions.

Financial audits

Description: Financial audits test whether financial transactions support the amounts and disclosures in the summary financial statements of the federal government and the financial statements of Canada’s territories. The OAG also annually audits the financial statements of most Crown corporations and many federal organizations. Audit procedures may include comparing the results of operations with planned results, assessing the reliability of an organization’s financial control systems, and checking samples of transactions and balances. Auditors supplement these audit tests with further analysis and discussions with management.

Document Types: Files generally contain internal and external correspondence related to the audit; legal opinions and requests for opinions; information gathered from the organization during the audit, such as annual reports, internal procedures, and statements provided by individuals; auditors’ notes and records of discussions; and audit reports, addendums, and records of follow-ups to recommendations as required.

Record Number: OAG AUD 001

Financial Audit Files

Bank number: OAG PPU 001

Description: This bank describes information that is related to financial audits that have been initiated by or on behalf of the Auditor General under sections 5, 6, 7, or 23 of the Auditor General Act, section 132 of the Financial Administration Act, or other specific legislation that may include the name, contact information, employment information, financial information, signature, and any other personal information in relevant records held by the institution.

Class of Individuals: Public servants, former public servants, consultants, and other individuals who may be involved in audits.

Purpose: The personal information is used to conduct audits under the Auditor General Act and the Financial Administration Act and is collected in accordance with the acts.

Consistent Uses: The information may be used or disclosed for audit purposes. Limited information may be shared with federal or private sector organizations involved in the complaint (such as the individual’s name, the nature of the allegations, and information that can be shared under section 5 of the Auditor General Act to conduct an audit). The Auditor General submits annual reports to Parliament with respect to the OAG’s activities. This information may be used to conduct other audits and address systemic issues. It may also be used for quality control purposes to ensure consistency in the audit process, to train auditors, and for research and litigation purposes.

Retention and Disposal Standards: 7 years (4 years active and 3 years dormant)

records disposition authorityRDA Number: 2012/003

Related Record Number: OAG AUD 001

Treasury Board of Canada Secretariat Registration: 20110510

Bank Number: OAG PPU 001

Performance audits

Description: Performance audits examine whether government programs are being managed with due regard for economy, efficiency, equity, and environmental impact and whether the government has the means to measure and report on their effectiveness. Performance audit reports contain recommendations for addressing the most serious deficiencies identified. The Auditor General Act gives the Office of the Auditor General of Canada (OAG) the discretion to determine what areas of the government it will examine in its performance audits—single government programs or activities, areas of responsibility that involve several organizations, or issues that affect many organizations. The OAG considers requests for audits that it receives from parliamentary committees. However, the final decision about what to audit is made by the Auditor General. In accordance with section 7 of the Auditor General Act, performance audit reports are tabled in Parliament and published up to 4 times a year. Performance audit reports of territorial governments are published and presented to the territorial legislatures.

Document Types: Files generally contain internal and external correspondence related to the audit; legal opinions and requests for opinions; information gathered from the organization during the audit, such as annual reports, internal procedures, and statements provided by individuals; auditors’ notes and records of discussions; and audit reports and records of follow‑ups to recommendations as required.

Record Number: OAG AUD 002

Performance Audit Files

Bank number: OAG PPU 002

Description: This bank describes information that is related to performance audits that have been initiated by or on behalf of the Auditor General under sections 5, 7, or 23 of the Auditor General Act. The personal information may include the name, contact information, employment information, financial information, signature, and any other personal employee or client information in relevant records held by the organization.

Class of Individuals: Public servants, former public servants, consultants, and other individuals who may be involved in audits.

Purpose: The personal information is used to conduct performance audits under the Auditor General Act and is collected in accordance with the act.

Consistent Uses: The information may be used for audit purposes.

Retention and Disposal Standards: Before 2024 (inclusive) 15 years; After 2025 (inclusive) 7 years

records disposition authorityRDA Number: 2012/003

Related Record Number: OAG AUD 002

Treasury Board of Canada Secretariat Registration: 20250069

Bank Number: OAG PPU 002

Special examinations

Description: Special examinations assess Crown corporations’ financial and management controls, information systems, and management practices. Special examinations provide an opinion to the corporation’s board of directors on whether there is reasonable assurance that there are no significant deficiencies in the corporation’s systems and practices. Legislation states that the Auditor General should bring the information in performance audit reports to the attention of the appropriate ministers and Parliament when deemed appropriate—for example, when certain types of significant deficiencies, such as those related to mandate or governance issues that only the federal government can address, or when problems that have previously been reported continue to occur. Issues involving specific risks that, in the Auditor General’s opinion, the minister needs to be aware of are also reported to the minister.

Document Types: Files generally contain internal and external correspondence related to the examination; legal opinions and requests for opinions; information gathered from the organization during the examination, such as annual reports, internal procedures, and statements provided by individuals; auditors’ notes and records of discussions; and audit reports, addendums, and records of follow-ups to recommendations as required.

Record Number: OAG AUD 003

Special Examinations Files

Bank number: OAG PPU 003

Description: This bank describes information that is related to special examinations that have been initiated by or on behalf of the Auditor General under sections 5 or 7 of the Auditor General Act, section 138 of the Financial Administration Act, or other specific legislation that may require the Auditor General to perform a special examination of a specific entity. The personal information may include the name, contact information, employment information, financial information, signature, and any other personal information in relevant records held by the institution.

Class of Individuals: Public servants, former public servants, consultants, and other individuals who may be involved in audits.

Purpose: The personal information is used to conduct special examinations under the Auditor General Act and the Financial Administration Act and is collected in accordance with the acts.

Consistent Uses: The information may be used or disclosed for audit purposes. Limited information may be shared with federal or private sector organizations involved in the complaint (such as the individual’s name, the nature of the allegations, and information that can be shared under section 5 of the Auditor General Act to conduct an audit). The Auditor General submits annual reports to Parliament with respect to the OAG’s activities. This information may be used to conduct other audits and address systemic issues. It may also be used for quality control purposes to ensure consistency in the audit process, to train auditors, and for research and litigation purposes.

Retention and Disposal Standards: Before 2024 (inclusive) 15 years; After 2025 (inclusive) 10 years

records disposition authorityRDA Number: 2012/003

Related Record Number: OAG AUD 003

Treasury Board of Canada Secretariat Registration: 20250070

Bank Number: OAG PPU 003

Environmental Petitions

Description: The OAG manages the environmental petitions process. Petition files are created as a result of section 22 of the Auditor General Act. The process ensures that Canadians get timely answers from federal ministers on specific environmental and sustainable development issues that involve the federal jurisdiction.

Document Types: Files generally contain the petitions and supporting information, internal and external correspondence related to the petitions, and a copy of all organizational responses that have been sent to the petitioners.

Record Number: OAG PET 010

Environmental Petitions Process

Bank number: OAG PPU 010

Description: This bank describes information that is used to support the environmental petitions process in accordance with section 22 of the Auditor General Act. The personal information may include the petitioner’s name, contact information, biographical information, signature, and affiliations (if the petition has been submitted on behalf of a group)..

Class of Individuals: Canadian residents who have submitted a petition about an environmental matter in the context of sustainable development that is the responsibility of the following federal departments and agencies:

Purpose: The personal information is used to administer the petitions process program or activity, and aggregate information (which does not identify individuals) is also used to report to Parliament on the various petitions received. Personal information is collected in accordance with the Auditor General Act.

Consistent Uses: Petitions may be shared with any other of the following federal organizations:

Summaries of petitions are published on the Internet.

Retention and Disposal Standards: 15 years (6 years active and 9 years dormant)

records disposition authorityRDA Number: 2012/003

Related Record Number: OAG PET 010

Treasury Board of Canada Secretariat Registration: 20110511

Bank Number: OAG PPU 010

Professional Practices

The Professional Practices sub activity has been assigned operational responsibility for the Auditor General’s system of quality control.

Description: The professional practice group ensures the reliability and consistency of the Office’s audit work through the development and maintenance of up-to-date audit methodology, guidance, and audit tools. It also uses communication and training to promote consistency in the application of audit methodology and the Office’s Quality Management System (QMS). The professional practice team provides advice on the interpretation and application of professional standards, Office policies, audit methodology and the Office’s QMS and through the Professional Practices Group, the Office works with other legislative audit offices and professional associations, such as The Canadian Institute of Chartered Accountants, to advance legislative auditing methodology, accounting and auditing standards, and best practices.

Document Types: Files generally contain internal and external correspondence in relation to the application of methodologies, draft reports and draft financial statements.

Record Number: OAG AUD 030

Internal Services

Internal services constitute groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are management and oversight services, communications services, legal services, human resources management services, financial management services, information management services, information technology services, real property services, materiel services, acquisition services, and travel and other administrative services. Internal services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

Acquisition Services

Acquisition services involve activities undertaken to acquire a good or service to fulfill a properly completed request (including a complete and accurate definition of requirements and certification that funds are available) until entering into or amending a contract.

Communications Services

Communications services involve activities undertaken to ensure that Government of Canada communications are effectively managed, well coordinated and responsive to the diverse information needs of the public. The communications management function ensures that the public—internal or external—receives government information, and that the views and concerns of the public are taken into account in the planning, management and evaluation of policies, programs, services and initiatives.

Financial Management Services

Financial management services involve activities undertaken to ensure the prudent use of public resources, including planning, budgeting, accounting, reporting, control and oversight, analysis, decision support and advice, and financial systems.

Human Resources Management Services

Human resources management services involve activities undertaken for determining strategic direction, allocating resources among services and processes, as well as activities relating to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies and plans.

Information Management Services

Information management services involve activities undertaken to achieve efficient and effective information management to support program and service delivery; foster informed decision making; facilitate accountability, transparency and collaboration; and preserve and ensure access to information and records for the benefit of present and future generations.

Information Technology Services

Information technology services involve activities undertaken to achieve efficient and effective use of information technology to support government priorities and program delivery, to increase productivity, and to enhance services to the public.

Legal services

Legal services involve activities undertaken to enable government departments and agencies to pursue policy, program and service delivery priorities and objectives within a legally sound framework.

Management and Oversight Services

Management and oversight services involve activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies or plans.

Materiel Services

Materiel services involve activities undertaken to ensure that materiel can be managed by departments in a sustainable and financially responsible manner that supports the cost-effective and efficient delivery of government programs.

Real Property Services

Real property services involve activities undertaken to ensure that real property is managed in a sustainable and financially responsible manner, throughout its life cycle, to support the cost-effective and efficient delivery of government programs.

Travel and Other Administrative Services

Travel and other administrative services include Government of Canada travel services, as well as those other internal services that do not smoothly fit with any of the internal services categories.

Manuals

  • Annual Audit Manual
  • Performance Audit Manual
  • Special Examination Manual

3. Additional Information

The Government of Canada encourages the release of information through requests outside of the ATIP process. To make an informal request, consult our Inquiries web page to reach us by:

  • Email
  • Mail
  • Telephone
  • teletype for the deafTTY
  • Fax

The Auditor General conducts Privacy Impact Assessments (PIAs) to ensure that privacy implications will be appropriately identified, assessed and resolved before a new or substantially modified program or activity involving personal information is implemented.

Please see the Introduction to this publication for information on formal access procedures under the provisions of the Access to Information Act and the Privacy Act. The following outlines how to make a formal ATIP request.

Mail your letter or Access to Information Request Form (Access to Information Act) or Personal Information Request Form (Privacy Act), along with any necessary documents (such as consent or the $5.00 application fee for a request under the Access to Information Act) to the following address:

Access to Information and Privacy Office
Office of the Auditor General of Canada
240 Sparks Street
Ottawa, Ontario
K1A 0G6

Telephone: 613-952-0213 (extension 2007)
Fax: 613-943-5485
Toll free: 1-888-761-5953
Online inquiry form

Please note: Each request made to the Auditor General under the Access to Information Act must be accompanied by an application fee of $5.00, cheque or money order made payable to the Receiver General for Canada.

Reading Room

In accordance with the Access to Information Act and Privacy Act, an area on the premises will be made available should the applicant wish to review materials on site. The address is:

240 Sparks Street
Ottawa, Ontario

Page details

2026-09-02