C.C.S.M. c. A180

The Auditor General Act

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Table of Contents

PART 1
DEFINITIONS
1		Definitions
PART 2
AUDITOR GENERAL
2		Appointing the Auditor General
	(2)	Role respecting government policy objectives
3		Appointment process
	(2) and (3)	[Repealed]
	(4)	No other public office
4		Term
5		Salary
	(2)	No reduction in salary
6		Civil Service Superannuation Act applies
	(2)	[Repealed]
7		Suspension or removal
	(2)	Suspension if Assembly not sitting
8		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		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		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		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		Audit of operations
	(2)	Report to ministers
	(3)	Report to officials
	(4)	Report to Assembly
AUDIT OF RECIPIENT OF PUBLIC MONEY
15		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		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		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		Staff
	(2)	Civil Service Superannuation Act applies
23		Office of the Auditor General
CONFIDENTIALITY
24		Confidentiality
	(2)	Exception
25		Working papers confidential
ANNUAL REPORT OF AUDITOR GENERAL'S OFFICE
26		Annual audit of Auditor General's office
	(2)	Annual report
ESTIMATES
27		Estimates
	(2)	Special report
	(3)	Money
	(4)	Unexpended money to be paid into Consolidated Fund
TABLING REPORTS IN THE ASSEMBLY
28		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
32		Repeal
33		C.C.S.M. reference
34		Coming into force