In Canada’s parliamentary system, parliament is responsible for overseeing government activities and holding the government accountable for its handling of public money. While the government provides parliament with information on how public funds are used, parliament need assurance that this information is correct and complete and that it accurately reflects the results of the governments` work. The Office of the Auditor General is a reliable source of independent objective and fact-based analysis, audit conclusions and other information about how well the government raises and spends public funds.
After the government budget is spent, the Office of the Auditor General (OAG) audits the accounts of both revenues and expenditures and reports the results to the Parliament. The legislature then reviews audit results and takes action to hold government accountable for misuse of public funds and to influence it to improve its policies. Like most legislatures following the Westminster model, the Canadian House of Commons uses a dedicated committee, called Public Accounts Committee, for the examination of audit findings.