Advancing and Supporting Public Sector Accountability

An accountable public sector is critical to good governance, and to the efficient and effective use of scarce public resources.  The Canadian Audit and Accountability Foundation (CAAF) plays a pivotal role in enhancing public sector accountability.  Established as a not-for-profit organization, CAAF's mission is to support public sector performance auditors and oversight bodies in Canada and abroad. They help governments improve performance, transparency and accountability for public resources. CAAF offers world-class training, workshops and resources for both legislative auditors (ie. Auditors General), and for oversight bodies such as public accounts committees of legislatures. 

Collaboration with the legislative audit community helps CAAF form a centre of expertise to advance performance audit capacity in Canada.  Training is developed by and for auditors to build knowledge and skills for both new and experienced performance auditors. Guides, discussion papers, research reports, and much more areshared. CAAF also has a database that provides audit professionals access to thousands of performance audits and other documents published in Canada and abroad. This is crucial in promoting an exchange of ideas and promotion of best practices to help auditors plan and conduct high quality performance audits. (Note: Performance audits review the wider management issues of an organization or program and whether it is achieving its objectives effectively, economically and efficiently. This is in contrast to financial audits where the auditor states if an organization’s annual financial statements are fairly presented and free of significant errors)

CAAF has helped legislative oversight committees understand the importance of performance audits, and improved the effectiveness of their committees, through workshops and resources. This work enables elected officials to improve accountability for government spending, and in turn ensures that public money is spent in the most effective way. Not all oversight committees are able to fund CAAF’s work on their own, and not all communities currently benefit from strong accountability systems. CAAF is currently seeking funding of $1 million annually from the Government of Canada to help build strong oversight and accountability systems in federal, provincial, territorial, municipal and Indigenous communities

CAAF also delivers capacity-building support to legislative audit offices and parliamentary oversight committees in partnering countries. The International Development Program is funded by the Government of Canada and currently works with four countries: Guyana, Rwanda, Senegal and Vietnam. Since 1980, 54 countries have participated. The program has a special focus on the support of audits of gender equality, environmental sustainability, and fulfillment of the United Nations Sustainable Development Goals. The development program also supports auditors from each of the partner countries to complete Fellowships - with placements at legislative audit offices in Canada. The Office of the Auditor General of British Columbia is a program partner and has in recent years supported auditors from the Audit Office of Guyana, South America.

As public expectations for transparency and effective management of resources grow, the role of organizations like CAAF becomes increasingly important. Investing in CAAF's future is an investment in the integrity and efficiency of public sector operations, ultimately fostering public trust and confidence in government institutions. 

Malcolm Gaston

Malcolm Gaston is Board Vice-Chair at the Canadian Audit and Accountability Foundation. He has delivered leadership training with CAAF in both Guyana (2022) and Rwanda (2023). He is a board director at IPAC Victoria. Until recently, Malcolm was Strategic Priorities Advisor to the Auditor General for BC, and prior to that he was Assistant Auditor General, Performance Audit, for 14 years.

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