The 1977 Auditor General Act provides the
Auditor General of Alberta with the formal powers
to examine the efficiency and effectiveness of government
activities.12 Yet prior to the 1990s theof the Office’s work was focused on ‘‘regularity’’
auditing, aimed to ascertain whether transactions
and payments contravene laws and procedural rules
(Normanton, 1966). There were, however, several
recommendations regarding the measurement of
government performance, as indicated in the first
annual report issued by the Office: