S.M. 2001, c. 39
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| PART 1
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| DEFINITIONS
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| 1
| Definitions
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| PART 2
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| AUDITOR GENERAL
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| 2(1)
| Appointing the Auditor General
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| (2)
| Role respecting government policy objectives
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| 3(1)
| Appointment process
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| (2)
| Recommendations of committee
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| (3)
| Meetings of committee
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| (4)
| No other public office
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| 4
| Term
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| 5(1)
| Salary
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| (2)
| No reduction in salary
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| 6(1)
| Civil Service Superannuation Act applies
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| (2)
| Civil Service Act does not apply
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| 7(1)
| Suspension or removal
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| (2)
| Suspension if Assembly not sitting
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| 8(1)
| Deputy Provincial Auditor General
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| (2)
| Duties
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| (3)
| Salary in certain cases
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| (4)
| No other public office
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| PART 3
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| RESPONSIBILITIES OF THE AUDITOR GENERAL
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| AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS
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| 9(1)
| Audit of government accounts
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| (2)
| Audit of other public money
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| (3)
| Audit of the Public Accounts
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| (4)
| Opinion about the Public Accounts
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| (5)
| Report to ministers
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| (6)
| Advice to officials
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| 10(1)
| Annual report to Assembly
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| (2)
| Content of the report
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| (3)
| Report may include recommendations
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| SPECIAL REPORT TO ASSEMBLY
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| 11
| Special report to Assembly
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| AUTHORITY OVER EXTERNAL AUDITORS
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| 12(1)
| Scope of an external audit
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| (2)
| Further directions
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| (3)
| Audit working papers
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| (4)
| Audit opinion
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| 13
| Reliance on external auditor's report
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| AUDIT OF OPERATIONS
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| 14(1)
| Audit of operations
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| (2)
| Report to ministers
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| (3)
| Report to officials
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| (4)
| Report to Assembly
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| AUDIT OF RECIPIENT OF PUBLIC MONEY
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| 15(1)
| Audit of recipient of public money
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| (2)
| No obstruction
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| (3)
| Offence
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| (4)
| Reliance on report of other auditor
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| SPECIAL AUDIT ON REQUEST
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| 16(1)
| Special audit on request
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| (2)
| Report
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| (3)
| Report submitted to the Assembly
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| JOINT AUDIT
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| 17
| Joint audit
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| PART 4
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| POWERS OF THE AUDITOR GENERAL
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| 18(1)
| Access to records
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| (2)
| Access to information
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| (3)
| No access to Cabinet confidences
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| 19
| Part V of Evidence Act powers
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| 20
| Staff in government organizations
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| 21
| Security requirements
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| PART 5
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| GENERAL PROVISIONS
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| STAFF AND OFFICE OF THE AUDITOR GENERAL
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| 22(1)
| Staff appointed under Civil Service Act
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| (2)
| Civil Service Superannuation Act applies
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| 23
| Office of the Auditor General
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| CONFIDENTIALITY
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| 24(1)
| Confidentiality
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| (2)
| Exception
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| 25
| Working papers confidential
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| ANNUAL REPORT OF AUDITOR GENERAL'S OFFICE
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| 26(1)
| Annual audit of Auditor General's office
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| (2)
| Annual report
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| ESTIMATES
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| 27(1)
| Estimates
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| (2)
| Special report
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| (3)
| Money
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| (4)
| Unexpended money to be paid into Consolidated Fund
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| TABLING REPORTS IN THE ASSEMBLY
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| 28(1)
| Tabling reports in the Assembly
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| (2)
| Distribution to members of the Assembly
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| (3)
| Referral to Public Accounts Committee
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| PROTECTION FROM LIABILITY
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| 29
| Protection from liability
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| TRANSITIONAL, CONSEQUENTIAL, REPEAL AND COMING INTO FORCE
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| 30
| Transitional
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| 31
| Consequential amendments
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| 32
| Repeal
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| 33
| C.C.S.M. reference
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| 34
| Coming into force
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| SCHEDULE
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