The auditor general is appointed by the Legislative Assembly of Ontario (formerly by the governor in Council) for a 10-year term. Removal of the auditor general requires approval by the legislature.
Before 1886, the auditor's office was an adjunct of the Treasury Department.[3] Since the passage of the 1886 Audit Act, the office has evolved (after the 1950 Audit Act) into an independent provincial agency.[2] With the passage of the 1978 Audit Act, the auditor general no longer submits his or her findings to the provincial cabinet, but to the Speaker of the Legislative Assembly of Ontario (and thereby reports back to the legislature).
Following the abolition of the Office of the Environmental Commissioner of Ontario by the provincial government of Premier Doug Ford in 2019, responsibilities for the enforcement and administration of the Environmental Bill of Rights were transferred to the auditor general's office.[4] Serving as an Assistant Auditor General, the first Commissioner of the Environment, Jerry V. DiMarco, was announced on July 8, 2019.[5] Following his departure to the federal Office of the Auditor General,[6] DiMarco was subsequently replaced by Tyler Schulz.[7]
The office is based in Toronto, Ontario. The most recent auditors general are chartered accountants by profession, but early appointees did not necessarily have an accounting or audit background.[8]
List of auditors general of Ontario/provincial auditors
William Cayley 1869–1878 – unofficial provincial auditor; lawyer and Inspector General of Accounts for Upper Canada
Charles Sproule 1878–1905 – first official provincial auditor; worked as a clerk and bookkeeper in the Audit Branch
James Clancy 1905–1920
Gordon Brown 1920–1938 – worked up the ranks of the office as an audit clerk
Harvey Cotnam BComm, CA 1938–1963 – first auditor with an accounting background
A separate office created in 1791 to ensure check land granting (or land patents) process in Upper Canada was adhering to the laws by other offices and departments (namely Provincial Secretary/Registrar or the Attorney General). The position was eliminated in 1835 and passed over to the Executive Council Office (later transferred to the Legislative Assembly).