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.