Executive Brief

Chief Operating Officer
Office of the Auditor General of Ontario

November 2024

Leadership and Governance

The Office is organized into portfolio teams to align with related audit entities and to foster expertise in the various areas of audit activity. The portfolios, somewhat based on the government’s own ministry organization, are each headed by a Director, who oversees and is responsible for the audits within the assigned portfolio. Directors report to Assistant Auditors General, who in turn report to the Auditor General. Reporting to the Directors and rounding out the teams are Audit Managers and other audit staff.

The Auditor General, Deputy Auditor General and the Assistant Auditors General make up the Office’s Executive Committee. The Auditor General, the Assistant Auditors General, the Audit Directors, the Director, People & Culture, the Director of Communications and Government Advertising Review, the Director of Information Technology, and the Director of Strategy and Research, make up the Office’s Senior Management Committee.

The Auditor General and staff of the Office are independent of the government and its administration. This independence is an essential safeguard that enables the Office to fulfill its auditing and reporting responsibilities objectively and fairly. The Auditor General is appointed to a 10-year, non-renewable term, and can be dismissed only for cause by the Legislative Assembly. Consequently, the Auditor General maintains an arm’s-length distance from the government and the political parties in the Legislative Assembly and is thus free to fulfill the Office’s legislated mandate without political pressure.

The Board of Internal Economy, an all-party legislative committee that is independent of the government’s administrative process, reviews and approves the Office’s budget, which is subsequently laid before the Legislative Assembly. As required by the Act, the six Office’s expenditures in the 2023/24 fiscal year were audited by a firm of chartered professional accountants, and the audited financial statements of the Office were submitted to the Board and must be tabled in the Legislative Assembly.

https://www.auditor.on.ca/en/content/annualreports/arreports/en23/AR_officeops_en23.pdf

 

The Auditor General of Ontario

On January 8, 2024, Shelley Spence took office as the 14th Auditor General of Ontario. She is appointed for a 10-year term by the Legislative Assembly after being unanimously recommended by a bi-partisan panel of MPPs in December 2023.

She brings over thirty years of professional experience in audit, oversight, and governance in the public sector. She was most recently Partner with Deloitte LLP, where she spent over six years helping oversee the Canadian Government and Public Service Assurance practice. She has consulted for hundreds of public and private sector clients, with extensive experience at federal, provincial, and municipal governments, as well as agencies, government business enterprises, and the broader public sector. She has presented frequently at conferences, webinars, and forums on topics of interest to government finance professionals.

Prior to joining Deloitte, Shelley had a 20-year track record of success as an entrepreneur running her own accounting practice. She was frequently engaged by the Office of the Auditor General of Ontario to assist with auditing the province’s public accounts and performance audits, and also helped perform the first two reviews of the pre-election report.

Shelley is currently a member of the Canadian Council of Legislative Auditors, and over the years, has actively participated in many professional and volunteer not-for-profit organizations.

Born in Saskatchewan, Shelley grew up in Alberta and graduated from the University of Alberta on the Dean’s list with a Bachelor of Commerce degree. She obtained her Chartered Accountant designation at KPMG.

Shelley is a Chartered Professional Accountant, Chartered Accountant, and Licensed Public Accountant.

For additional information on the Executive Team, please visit:

https://www.auditor.on.ca/en/content/aboutus/ourexecutives.html

 

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