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S.M. 2001, c. 39: Table of Contents

S.M. 2001, c. 39

THE AUDITOR GENERAL ACT


Section Table of Contents Fran├žais
PART 1
DEFINITIONS
1 Definitions
PART 2
AUDITOR GENERAL
2(1) Appointing the Auditor General
(2) Role respecting government policy objectives
3(1) Appointment process
(2) Recommendations of committee
(3) Meetings of committee
(4) No other public office
4 Term
5(1) Salary
(2) No reduction in salary
6(1) Civil Service Superannuation Act applies
(2) Civil Service Act does not apply
7(1) Suspension or removal
(2) Suspension if Assembly not sitting
8(1) Deputy Provincial Auditor General
(2) Duties
(3) Salary in certain cases
(4) No other public office
PART 3
RESPONSIBILITIES OF THE AUDITOR GENERAL
AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS
9(1) Audit of government accounts
(2) Audit of other public money
(3) Audit of the Public Accounts
(4) Opinion about the Public Accounts
(5) Report to ministers
(6) Advice to officials
10(1) Annual report to Assembly
(2) Content of the report
(3) Report may include recommendations
SPECIAL REPORT TO ASSEMBLY
11 Special report to Assembly
AUTHORITY OVER EXTERNAL AUDITORS
12(1) Scope of an external audit
(2) Further directions
(3) Audit working papers
(4) Audit opinion
13 Reliance on external auditor's report
AUDIT OF OPERATIONS
14(1) Audit of operations
(2) Report to ministers
(3) Report to officials
(4) Report to Assembly
AUDIT OF RECIPIENT OF PUBLIC MONEY
15(1) Audit of recipient of public money
(2) No obstruction
(3) Offence
(4) Reliance on report of other auditor
SPECIAL AUDIT ON REQUEST
16(1) Special audit on request
(2) Report
(3) Report submitted to the Assembly
JOINT AUDIT
17 Joint audit
PART 4
POWERS OF THE AUDITOR GENERAL
18(1) Access to records
(2) Access to information
(3) No access to Cabinet confidences
19 Part V of Evidence Act powers
20 Staff in government organizations
21 Security requirements
PART 5
GENERAL PROVISIONS
STAFF AND OFFICE OF THE AUDITOR GENERAL
22(1) Staff appointed under Civil Service Act
(2) Civil Service Superannuation Act applies
23 Office of the Auditor General
CONFIDENTIALITY
24(1) Confidentiality
(2) Exception
25 Working papers confidential
ANNUAL REPORT OF AUDITOR GENERAL'S OFFICE
26(1) Annual audit of Auditor General's office
(2) Annual report
ESTIMATES
27(1) Estimates
(2) Special report
(3) Money
(4) Unexpended money to be paid into Consolidated Fund
TABLING REPORTS IN THE ASSEMBLY
28(1) Tabling reports in the Assembly
(2) Distribution to members of the Assembly
(3) Referral to Public Accounts Committee
PROTECTION FROM LIABILITY
29 Protection from liability
TRANSITIONAL, CONSEQUENTIAL, REPEAL AND COMING INTO FORCE
30 Transitional
31 Consequential amendments
32 Repeal
33 C.C.S.M. reference
34 Coming into force
SCHEDULE