Second Session, Thirty-Seventh Legislature
This version is based on the printed bill that was distributed in the Legislature after First Reading.
It is not the official version. If accuracy is critical, you can obtain a copy of the printed bill from Statutory Publications.
Bill 43
| Section | Table of Contents |
| 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 |