Searching for strategy: Value for Money (VFM) audit choice in the new public management era

Value for Money (VFM) audits are now critical aspects of accountability in Westminster systems, based on the assumption that ministries are systematically examined. This study explores the VFM inquiries of the Auditor General of Ontario (AGO) between 1997 and 2014 as a case study to uncover trends of consistency of approach under the flourishing “new public management” philosophy of cutting costs and raising efficiencies. It asks three broad questions: does the frequency and intensity of VFM audits correlate with the financial importance of the ministries? Do political controversies affect the choice of what will be subject to a VFM audit? Finally, do Auditors General make a personal difference in what ministries will be audited through a VFM framework? The findings demonstrate a pattern of over‐auditing of some ministries while important ministries are consistently under‐audited.