Joint Communiqué—Clarification of OAG's Right of Access
To: Deputy Ministers and Heads of Agencies
In the past, the Auditor General and the Secretary of the Treasury Board have worked together to facilitate the relationship between auditors and audited departments and agencies. Respectful and constructive working relationships are essential to the successful fulfilment of both parties’ obligations in the audit process.
The attached document describes the Office of the Auditor General’s (OAG) right of access to records and personnel during the course of an audit or examination, and provides related guidance. It is intended to promote the efficient exchange of information and strengthen the current working relationships between auditors and departments and agencies. We believe that a better understanding of the framework within which information is exchanged during the course of an audit or examination will benefit all those involved. To this end, I would like to ask that you share the attached Communiqué with your management team.
[NOTE—This document was emailed to deputy heads on 7 August 2007]
Communiqué: Office of the Auditor General’s Access to Records and Personnel for Audit Purposes
Introduction
The purpose of this Communiqué is to remind departments and agencies of the Office of the Auditor General’s (OAG) right of access to records and personnel during the course of an audit or examination, and to provide related guidance1.
While additional details are set out below, in summary the operating principle regarding OAG access to records is the following:
- OAG officials are entitled to information they determine is relevant and necessary to carry out their audits and examinations; certain Cabinet confidence information is subject to a separate process.
The operating principle regarding OAG access to personnel is the following:
- Deputy heads are responsible for ensuring that OAG audit teams have timely access to personnel for the purpose of interviews and meetings in the course of their audits and examinations. Personnel should make themselves available to the audit team.
A. OAG Access to Records
General Scope of OAG Access
Legislation provides for the OAG to have “free access at all convenient times” to the information the Auditor General considers necessary to carry out audits and examinations. Accordingly, OAG auditors may request documents, reports, and explanations from members of the federal public service and representatives of Crown corporations. The information includes all forms of records and communication including correspondence, memoranda, emails, and related materials. Auditors may take extracts and make copies of the information.
OAG auditors are entitled to information that would not necessarily be accessible under the Access to Information Act. The fact that a document is not accessible to the public under an access to information request is not a valid reason for denying access to the OAG.
OAG Access to Certain Cabinet Confidences
The Auditor General’s access to Memoranda to Cabinet, Records of Cabinet Decisions, and Treasury Board Submissions and Decisions is set out in Orders in Council approved in 1985 and in November 2006. OAG access to certain Cabinet confidences is governed by a separate process involving the Treasury Board Secretariat and the Privy Council Office.
- Department and agency officials are responsible for informing OAG auditors about Memoranda to Cabinet and Cabinet Decisions, and Treasury Board Submissions and Decisions that relate to the audit. The auditors may then request these documents directly from the Treasury Board Secretariat and the Privy Council Office.
- If department or agency officials believe that a given record involves Cabinet confidences, they are to seek advice from their departmental legal services unit regarding the release of the record and advise the audit team of the name of the responsible lawyer. The departmental legal counsel may also wish to consult legal counsel at the Privy Council Office or, as appropriate, Treasury Board Portfolio Legal Services Unit.
Timeframes
An audit is an interactive and dynamic process. Some requests for information for audit purposes may lead to additional requests. OAG auditors need timely access to information in order to discharge their responsibilities and allow the Auditor General to meet her reporting obligations to Parliament. OAG requests for records should be responded to expeditiously. Department and agency officials should note that any delays might create a perception that a department is seeking to impose limitations on the audit.
For most routine requests, the information can and should be provided immediately. Other requests may require creating or generating databases or retrieving information from archives or off‑site. These requests should be discussed with the auditor, on a case‑by‑case basis. Both parties should agree on when the information will be provided, and every effort should be made to respect the commitments.
Resolving Access Issues
Auditors who encounter a significant delay in obtaining information, or who have been advised that they will not receive the required information during an audit will seek advice from the audit team management. The audit team will attempt to resolve the issue with the department or agency liaison officer or, if necessary, with senior management.
Denial of access is a serious matter. The Auditor General is required by both professional standards and the Auditor General Act to report such cases to Parliament. Before a report on a denial of access to information is made to Parliament, the Assistant Auditor General responsible for the audit and the deputy head of the department or agency shall discuss the matter at the earliest possible opportunity.
B. OAG Access to Personnel
Normally, only federal officials who are being interviewed should be present during interviews. However, under certain circumstances, the audit team may agree to include observers.
The notes taken by OAG auditors when interviewing officials are an essential part of the audit practice. When the information obtained during an interview will be used as key audit evidence, the audit team will provide the interviewees with a copy of the written notes for their review and confirmation.
At the start of an audit, the audit team will provide department and agency officials with the names and security clearance levels of OAG and contract staff assigned to the audit and, subsequently, any other staff who may be added to the audit team. Department and agency officials must ensure that the information they provide is appropriate for the security clearance of OAG audit team members.
It is expected that departments and agencies identify a mechanism to:
- provide guidance and training to department and agency officials with respect to their roles and responsibilities during the audit process and the context of OAG performance audits; and
- confirm details of the security clearance for each member of the OAG audit team and advise the department and agency officials, where appropriate.
C. Other Related Matters
Security of Records
The draft audit reports that are provided to department and agency officials for fact confirmation throughout the reporting phase of the audit are protected documents. Department and agency officials must not photocopy or disclose the contents of these draft reports before the Auditor General has tabled her Report to Parliament in the House of Commons. Disclosure of the Auditor General’s audit findings prior to tabling could be viewed as an infringement of the rights or privileges of Parliament.
The Auditor General has assured the Clerk of the Privy Council and the Secretary of the Treasury Board that OAG officials will take appropriate security measures at all times with respect to the handling of Cabinet confidence materials.
| Wayne G. Wouters Secretary of the Treasury Board |
Sheila Fraser, FCA Auditor General of Canada |
1This Communiqué complements general guidance issued by the Secretary of the Treasury Board and the Auditor General in January 2004 on the subject of management and auditor responsibilities.