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C.C.S.M. c. A180
The Auditor General Act
| DEFINITIONS | ||
| 1 | Definitions | |
| AUDITOR GENERAL | ||
| 2 | (1) | Appointing the Auditor General |
| (2) | Role respecting government policy objectives | |
| 3 | (1) | Appointment process |
| (2) and (3) | Repealed | |
| (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 | |
| 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 |
| (1.1) | Audit of operations | |
| (1.2) | Effect of commingling 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 | |
| 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 | |
| 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 | ||
| 32 | Repeal | |
| 33 | C.C.S.M. reference | |
| 34 | Coming into force | |