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S.M. 2001, c. 39
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 |
| SCHEDULE |