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A History of the Office of the Auditor General

The role of Auditor General in New Brunswick was formally established at the time of Confederation, when the province, like many in Canada, adopted English governance practices and appointed an Auditor General as one of its senior public officials. This title remained in place until 1918, when legislation passed to rename the position Comptroller-General.

In 1965, the introduction of a new Financial Administration Act provided for the re-establishment of an Auditor General position. The intent was to create a role that would deliver independent assurance and enhance accountability within government operations. Following the Act’s passage in 1966, the Office of the Auditor General was formally established, and in 1967, Mr. William McNichol was appointed as the province’s first Auditor General who operated independently of financial administration.

Despite the legislature's intent to safeguard the Auditor General’s independence, the structure of the Financial Administration Act, which delineated the Auditor General’s mandate and outlined a reporting line through the Minister of Finance, created a perception of limited autonomy from government.

In his 1978 report, the province’s second Auditor General, Wilfred D. Cumberland, emphasized the importance of the role’s independence from government oversight and suggested that responsibility should rest directly with the Legislative Assembly. To clarify the Auditor General’s duties and responsibilities, he recommended removing the mandate from the Financial Administration Act and enacting a separate piece of legislation, the Auditor General Act. This Act received royal assent on July 17, 1981.

Other Auditor Generals who have held office since that time are:

  • Mr. John Astle (1983-1993)
  • Mr. Ralph Black (1993-1997)
  • Mr. Daryl Wilson (1997-2005)
  • Mr. Micheal Ferguson (2005-2010)
  • Ms. Kim Adair-MacPherson (2010-2021)

Mr. Paul Martin was appointed Auditor General in January 2022.