Bill 236 (Legislature 18, Session 3)

L18 S3 5841

Alberta — Bills

1977 Bill 236 ._----=============-============================= Third Session, 18th Legislature, 26 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 236 THE AUDITO'R GENERAL,~Q MR. CLARK First Reading .............................. . Second Reading Third Reading Printed by the Queen's Printer for the Province of Alberta, EDMONTON

Bill 236 Mr. Clark BILL 236 1977 THE AUDITOR GENERAL ACT (Assented to , 1977) HER MA~·ESTY, by and with the advice and consent of the Legls1lia:b!ve As,sembly of Alberta, enacts as follows: 1..

In this Act (a) "Auditor General" means any person appointed as such pursuant to this Act ,and includes, w.here the context requires, the staff of the office of the Au ditor General; (b) "department" means any department, board, com mission, foundation or agency 'Of the Government or any association or other body of persons, whe ther incoI1>orated or uninoorporatted, of which a majority of members, or of the board of manage ment or board of direetors 0) :are appo~nted by statute or by order of the Lieutenant Governor in Council; or (ii) if not so appointed, in the dilScharge of their duties are public officers or servants of the Grown, or for the proper discharge of their duties are, directly or indirec,tly, responsJible to the Crown; (c) "public property" meians real or pel'lsonal p'roperty owned directly or indirectly by Her Maj esty in the right of the Province. 2.

(1) There shall be appointed, as an officer of the Leg islature, a commissioner to be called the Auditor General.

(2) The Lieutenant Governor in Oounclil shall appoint the Auditor General on the recommendation of the Leg h:;Jative Assembly.

(3) The Auditor General may be paiid such salary and expenses as is fixed from time to time by the Legislative Assembly out of monies appropriated to that purpose by the Legisl l81ture. 3.

(1) The Auditor General may be dismissed for cause by resolution of the Legislative Assembly.

Explanatory Notes General: Establishes the offke of Auditor General. I.

Definitions. 2. Auditor General to be appointed; salary. 3. Dismissal or suspension.

(2) Upon the written request 'Of the President 'Of the Executive Council and the Leader 'Of the OppositiDn, the Lieutenant GDvernor in CDuncil shall at any time the Leg islative Assembly is nDt sitting, suspend the AuditDr Gen eral for cause but the suspension shall nDt cDntinue in fDrce beyond the end 'Of 30 days after the cO'mmencement of the next ensuing sitting 'Of the Legislative Assembly. 4.

(1) NDtwithstJanding any Act, the AuditDr General is entitled tD free access during nDrmal busliness hDurs tD all files, dDcuments and O'ther recDrds relating tD the ac cDunts 'Of every depar1tment, and tD require O'f and receive frDm members 'Of the public service of the Province such infDrmatiDn repDrts and explanatiDns as he may dee:m necessary f'Or the prDper performance 'Of his duties.

(2) The Auditor General may statiDn in any department any person emplDyed in his office tD enable him mDre ef fectively toO carry 'Out his duties, and the dep,artment shall prDvide the necessary 'Office acc.ommodation fDr any 'Officer SD stationed.

(3) Where the head O'f a depart1ment certifies that in :form·atiO'n requested by the AuditDr General is, fDr rea'SDns 'Of public interest tD be kept confidential the AuditDr Gen eral shall be required tD keep the infDrmatiDn oDnfidential except fur making the minimum pDslSible dilsclosure there of in the fulfillment 'Of his duties delscribed in seC'tiDn 7. 5. The Audit.or General (

a) shall make such examination 'Of the aCCDunts and recDrds .of each department as he deems necessary, and such .other examinatiDns 'Of a department's transactiDns as the PrDvlinc,ial Treasurer may re quire, and (

b) whenever sO' directed by (

i) the Lieutenant GDvernDr in Council, Dr (ii) the Provincial Trealsurer, Dr (iii) the Public Accounts Committee O'f the Legis- lative Assembly, shall inquire into and rep.ort 'On any matter relat ing tD the financial affairs O'f the PrDvince or tD public prDperty Dr 'On any persDn Dr DrganizatiDn that has received financial aid from the GDvern ment Dr in respect 'Of which financi,al aid frDm the GDvernment is sDught. 6. The AuditDr General shall examine in such manner as he may . deem necessary the accounts relating tD the General Revenue Fund and tD public prDperty and shall ascertain w.hether in his opinion 2

4. Records supplied. 5. 'Examination of departmental accounts and inquiries on finan cial affairs. 6. Examination of accounts of General Revenue Fund. 2

(

a) the accounts have been faithfully and properly kept; (

b) all public money has been fully accounted for, and the rules and procedures applied are suff,icient to s·ecure an effective check on the assessment, col lection and pr'Oper allocation of the revenue; (

c) money hafs been expended for ,the purposes to whkh it was appropriated by the Legislwture and not exceeding the limits set by the Legislature; 'and (

d) essential records are maintained and the rules and procedures applied are suffiiCient to slafeguard and control public property. 7.

(1) The Audlitor General shall prepare an annual report to the Legislative Asse'mbly on the reisults of his eX1aminations and shaH call attention to' every case in which he has observed that, to any significant degree, (:

a) any officer 'Or employee has "1ilfuly or negligently omitted to' collect 'Or rece~ve any mnney belonging to the Province, or (

b) any public money was not duly accounted for and paid into the General Revenue Fund, or (

c) any appropriation wafS exceeded or was applied to a purpose or in a mfanner not authorized by the Legislature, or (

d) an expenditure was not authorized or was not properly vouched or certJified, or (

e) there has been an excess, deficiency or lo.ss through the fraud, default 'Or miS'take of any 'Person, or (

f) a special warrant has authorized the payment of any money, or (g) 'reasonable value fnr m'oney has not been obtained in the expenditure of public funds, or (

h) in any other manner the financ1ial transactions of the Province or 'Of any department brave been car ried out in a way that the· Auditor General c'On siders should be brought to the notice of the Legis l'&tive Assembly.

(2) Whenever it appears to the Audit'Or General that there is a m'atter of urgent public importance that should be brought to the attention 'Of the Legisl,ative Asse'mbly befnre his next report m!ade pursuant to subsection (1), or that any public mnney has been i'mproperly retained or appropriated by any person, he shall forthwith prepare a wjritten report of the circumsltances of such case to the Legislative Assembly. 3

7. Report to Assembly. 3

8. When a report prepared pursuant to

section 7 is complete it s'hall be transmitted to the Speake,r who shaH forthwith table it in the Legislative ASlsembly if it is then sitting and if not, within 15 daY's of the commencement of the next sitting. 9. The Auditor General may ex'amine any person on oath on any issue per,taining to any matter subject to audit inquiry or scrutiny by him and for the purpose's of any such examination the Auditor Gene~al or a deputy author ized as such by him in writing may exercise all the powers of a commissioner under The Public Inquiries Act. 1.0.

A reference to the Provincial Auditor in any statu tory provision or in any order, regulation, rule, bylaw, certificate of title, agreement or other instrument shall be deemed to be 'a reference to the Provinoial Comptroller. 1.1. This Act comes into force on the day upon which it is assented to. 4

8. Report tabled by Speaker. 9. Examination of persons. 10. Atmends

chapter 142, Revised Statutes of Alberta, 1'970. II. Ooming into force. 4 Title: 1977 (18th, 3rd) Bill 236, The Auditor General Act

Document details

Collection	Alberta — Bills
Citation	L18 S3 5841
Type	bill
Volume / chapter	L18 S3 5841
Language	en
Format	json
Source	PROVINCIAL
Identifier	34962c63bc7edbcbc64c55844dc4afe0125db405

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