C.C.S.M. c. A180
The Auditor General Act
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(2) and (3) | [Repealed] | |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(2) | [Repealed] | |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 |
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AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS |
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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 |
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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 |
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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 |
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30 | Transitional | |
32 | Repeal | |
33 | C.C.S.M. reference | |
34 | Coming into force |