Our History

Today’s Office of the Comptroller General (OCG)

The current OCG was re-established as a separate organization within the Treasury Board of Canada Secretariat in December 2003. Charged with providing leadership on financial management, internal audit, and community capacity building, its creation signalled a stronger government focus on financial stewardship and accountability.

* From 1969 to 1978, the responsibilities for the comptrollership function were diffused among Treasury Board Secretariat, the Department of Supply and Services, and departments.  During that period, no single official could be said to have carried the mandate of Comptroller General.

Earlier History

Many of the functions of the OCG have been in place for a long time. The name, location, and role of the comptroller function have changed frequently over the years.

At times, the federal government has adopted a system of centralized control to manage and account for government spending. At others, it has encouraged greater departmental responsibility by delegating more managerial authority to departments.

Several commissions of inquiry have influenced the development of the comptroller’s role. These include the 1962 Royal Commission on Government Organization (Glassco Commission) and the 1979 Royal Commission on Financial Management and Accountability (Lambert Commission). Recommendations made by the Auditor General of Canada have also influenced the comptroller’s role and functions.

1931 Comptroller of the Treasury created

• Position of Comptroller of the Treasury established under the Consolidated Revenue and Audit Act of 1931
• Comptroller reported to the Minister of Finance
• Office of the Comptroller of the Treasury located within the Department of Finance
• Comptroller staff responsible for certifying and authorizing all departmental expenditures

1967 Comptroller transferred to Treasury Board of Canada Secretariat

• Office of the Comptroller of the Treasury transferred to the new Treasury Board of Canada Secretariat

1969 Comptroller of the Treasury abolished

• Position of Comptroller of the Treasury abolished as part of post–Glassco Commission reforms
• Office became part of the Department of Supply and Services
• Period of increased departmental accountability in financial management

1978 Comptroller General of Canada created

• Position of Comptroller General of Canada established as a distinct entity (in response to 1976 Auditor General’s report concerning the control of the public purse)
• Comptroller reported to Treasury Board
• Responsibilities broadened to include financial management, program evaluation, and internal audit

1993 Amalgamated with Treasury Board of Canada Secretariat

• Title and responsibilities of the Secretary of the Treasury Board and Comptroller General of Canada assumed by one individual
• Office became part of the Treasury Board of Canada Secretariat (Comptrollership Branch)
• Responsibilities expanded to include financial management, internal audit, financial information strategy, project management and procurement, real property and material management, risk management, results-based management and evaluation, expenditure management and operations, and modern comptrollership

2003 Office of the Comptroller General re-established

• Position of Comptroller General of Canada created
• Office became separate entity within Treasury Board of Canada Secretariat
• Focussed on enhanced accountability
• Responsibilities include financial management and accounting policy, financial systems management, internal audit, and community capacity building