Bill 2136 — Auditor General Act, 2021 (50th General Assembly, 1st Session)
Bill 2136
Newfoundland and Labrador — Bills
First
Session, 50th General Assembly
Elizabeth II, 2021
BILL 36
AN ACT RESPECTING THE
OFFICE OF THE AUDITOR GENERAL AND THE AUDITING OF THE PUBLIC ACCOUNTS OF THE
PROVINCE
Received
and Read the First Time ................................................................
Second
Reading ............................................................................................
Committee .....................................................................................................
Third
Reading ...............................................................................................
Royal
Assent .................................................................................................
HONOURABLE STEVE
CROCKER
Government House
Leader
Ordered to be printed by
the Honourable House of Assembly
EXPLANATORY NOTES
This Bill would repeal and replace the Auditor General Act .
The Bill would
amend the definition of audit
so that it is not limited to financial audits;
confirm the Lieutenant-Governor
in Councils authority to appoint a deputy auditor general;
confirm the auditor general's
authority to conduct an audit of the performance of a department, an agency of
the Crown and a Crown controlled corporation;
enhance the auditor general's
ability to access cabinet records required to conduct an audit under this Act;
require that the auditor
general be the auditor for all agencies of the Crown and Crown controlled corporations
unless the auditor general determines it necessary to appoint an auditor to
conduct an audit;
confirm the auditor general's
authority to carry out performance audits; and
confirm the protection of audit working papers from disclosure under the Access to Information and Protection of
Privacy Act, 2015 .
A BILL
AN ACT RESPECTING THE OFFICE OF THE AUDITOR
GENERAL AND THE AUDITING OF THE PUBLIC ACCOUNTS OF THE PROVINCE
Analysis
Short title
Interpretation
Office of the Auditor General
Appointment of auditor general
Status of auditor general
Term of office
Removal or suspension
Suspension when House of Assembly not in
session
Acting auditor general
Salary, pension and benefits
Deputy auditor general
Staff
Oath of office
Delegation of authority
Agents
Auditor of provincial accounts
Report on financial statements
Performance audit
Audit of agencies of Crown and Crown
controlled corporations
Improper retention of public money
Audit
Special assignments
Reports of auditor general
Access to records
Access to information
Cabinet records
Examination and subpoena
Obstruction
Prohibition
Audit working papers
Joint audits
Office accommodation
Confidentiality
Disclosure
Limitation of liability
Audit of office
Goods and services
Report through Minister of Finance
Financing operations
Offence and penalty
SNL2015 cA-1.2 Amdt .
SNL2007 cE-11.01 Amdt .
RSNL1990 cF-8 Amdt .
SNL2007 cH-10.1 Amdt .
SNL2016 cI-2.1 Amdt .
SNL2004 cL-24.1 Amdt .
RSNL1990 cM-7 Amdt .
SNL2019 cO-6.1 Amdt .
SNL2006 cR-7.1Amdt.
SNL2014 cP-37.2 Amdt .
SNL2016 cR-15.2 Amdt .
SNL1991 c22 Rep.
Commencement
Be it enacted by the Lieutenant-Governor and
House of Assembly in Legislative Session convened, as follows:
Short title
1. This
Act may be cited as the Auditor General Act,
Interpretation
(1) In
this Act
(a) "agency of the Crown" means an
authority, board, commission, foundation, agency, corporation, association,
institute or other body of persons, whether incorporated or unincorporated, 50%
or more of the members of which or 50% or more of the members of the board of
management or board of directors of which,
(
i) are
appointed by
an Act of the Legislature or by the Lieutenant-Governor in
Council, or
(ii) where not so
appointed, in the discharge of their duties are public officers or servants of
the Crown or are responsible to the Crown for the proper discharge of their
duties;
(b) " agent "
means a person engaged, on a fee basis, to act on behalf of the auditor general
for a limited period of time respecting a particular matter;
(c) "audit" means any examination of accounts,
records, reports, activities or operations conducted in accordance with
generally accepted auditing standards or with other applicable professional
standards;
(d) " auditor
general" means the Auditor General of Newfoundland
and Labrador appointed under
section 4;
(e) " audit working
papers" include draft reports and all other documents which record the planning of, execution of and
the evidence obtained during an audit;
(f) " commission "
means the House of Assembly Management Commission continued under
section 18 of
the House of Assembly Accountability,
Integrity and Administration Act ;
(g) "Crown controlled corporation" means
a corporation that is not an agency of the Crown and
( i ) 50% or more of its
issued and outstanding shares are vested in the Crown or in the name of a
minister of the Crown, or
(ii) the appointment of a
majority of its board of directors are made or approved by the
Lieutenant-Governor in Council;
(h) " deputy auditor
general" means the person appointed under
section 11;
( i ) " former Act" means the Auditor General Act ;
(j) " generally
accepted auditing standards" means the Canadian generally accepted auditing standards;
(k) "government funding" means, unless
the context indicates otherwise, a grant, transfer, advance of money, loan,
loan guarantee, trust, indemnity or any form of payment or financial
assistance, whether recurring or one-time, made directly or indirectly by a departm ent , an agency of the Crown or a
Crown controlled corporation ;
(l) "public money" means all money
received, held or collected for or on behalf of the province by the minister
responsible for the Financial
Administration Act or other public officer in the public officer's official
capacity or by a person authorized to receive, hold or collect that money, and
includes
(
i) all
revenues of the province,
(ii) money borrowed by the
province or received through the issue and sale of securities, and
(iii) money paid to the
province for a special purpose; and
(m) " speaker "
means the Speaker of the House of Assembly.
(2) Words and expressions used in this Act and not
defined in subsection (1) have the same meaning as in the Financial Administration Act.
Office of the
Auditor General
3. The
Office of the Auditor General is continued.
Appointment of
auditor general
4. On
resolution of the House of Assembly, the Lieutenant-Governor in Council shall
appoint a qualified auditor as Auditor General of Newfoundland and Labrador.
Status of auditor
general
(1) The auditor general is an officer of the House of Assembly
and is not eligible to be nominated for election, to be elected or to sit as a
member of the House of Assembly.
(2) The auditor general shall not hold another
public office or carry on a trade, business or profession.
(3) The auditor general shall not hold a public
office within one year of ceasing to be the auditor general.
Term of office
(1) Unless the auditor general sooner resigns, dies or is removed
from office, the auditor general shall hold office for 10 years from the date
of appointment.
(2) Once having served as auditor general, a
person is not eligible for re-appointment to that office.
(3) The auditor general may resign as auditor general
in writing addressed to the speaker, or, where there is no speaker or the
speaker is absent, to the Clerk of the House of Assembly.
Removal or
suspension
7. The
Lieutenant-Governor in Council, on resolution of the House of Assembly passed
by a majority vote of the members of the House of Assembly actually voting, may
suspend or remove the auditor general from office because of an incapacity to
act or for misconduct, cause or neglect of duty.
Suspension when
House of Assembly not in session
8. When
the House of Assembly is not in session, the Lieutenant-Governor in Council may
suspend the auditor general because of an incapacity to act or for misconduct,
cause or neglect of duty but the suspension shall not continue in force beyond
the end of the next session of the House of Assembly.
Acting auditor
general
(1) The
Lieutenant-Governor in Council may, on the recommendation of the commission,
appoint an acting auditor general where
(
a) the auditor general
is temporarily unable to perform the duties;
(
b) the office of the
auditor general becomes vacant or the auditor general is suspended when the
House of Assembly is not in session; or
(
c) the office of the
auditor general becomes vacant or the auditor general is suspended when the
House of Assembly is in session, but the House of Assembly does not pass a
resolution to appoint an auditor general before the end of that session.
(2) Where the office of the auditor general
becomes vacant and an acting auditor general is appointed under paragraph (1 )(
b) or (c), the term of the acting auditor general shall
not extend beyond the end of the next session of the House of Assembly.
(3) An acting auditor general holds office until
(
a) the auditor general
returns to the duties after a temporary inability to perform;
(
b) the suspension of the
auditor general ends or is dealt with in the House of Assembly; or
(
c) a person is appointed
as auditor general under
section 4.
Salary, pension
and benefits
(1) The auditor general shall be paid a salary fixed by the
Lieutenant-Governor in Council after consultation with the commission.
(2) The salary of the auditor general shall not be
reduced except on resolution of the House of Assembly.
(3) The auditor general is subject to the Public Service Pensions Act, 2019 where the
auditor general was subject to that Act before appointment as auditor general.
(4) Where the auditor general was not subject to
the Public Service Pensions Act, 2019
before appointment as auditor general, the auditor general shall be paid, for
contribution to a registered retirement savings plan, an amount equivalent to
the amount which the auditor general would have contributed to the Public
Service Pension Plan were the
circumstances in subsection (3) applicable.
(5) The auditor general is eligible to receive the
same benefits as a deputy minister, with the exception of a pension where
subsection (4) applies.
Deputy auditor
general
(1) The
Lieutenant-Governor in Council may, on the recommendation of the auditor
general, appoint a qualified auditor as deputy auditor general.
(2) The salary of the deputy auditor general shall
be fixed by the Lieutenant-Governor in Council after consultation with the
commission.
(3) The deputy auditor general is a member of the public service of the province and is an
employee for the purposes of the Public Service Pensions Act, 2019 and is
entitled to all the benefits under the Public Service Pension Plan.
Staff
(1) The
auditor general shall, in the manner provided by law, appoint those auditors
and other employees that the auditor general considers necessary to enable the
auditor general to carry out the auditor general's functions under this Act.
(2) Persons employed
under subsection (1) are members of the public service of the province and are
employees for the purposes of the Public Service Pensions Act, 2019 and
are entitled to all the benefits under the Public Service Pension Plan.
(3) The personnel management policies, as they
relate to the public service of the province apply to auditor general's office.
(4) The Conflict
of Interest Act, 1995 applies to the auditor general, the deputy auditor
general and employees of the auditor general's office.
Oath of office
(1) Before
beginning to perform the duties of the auditor general, the auditor general
shall swear an oath or affirm before the speaker or the Clerk of the House of
Assembly to faithfully and impartially perform the duties of the office and to
not disclose information received under this Act, except as provided by this
Act.
(2) Before beginning to perform their duties, the
deputy auditor general, an employee of the auditor general's office and an
agent shall swear an oath or affirm before the auditor general that they shall
faithfully and impartially perform their duties and that they shall not, except
as provided by this Act, disclose information received by them under this Act.
(3) A copy of each oath or affirmation
administered to an employee of the auditor general's office or an agent shall
be kept by the office.
Delegation of
authority
14. The auditor general may delegate in writing to an employee of
the auditor general's office authority to exercise a power or perform a duty of
the auditor general other than reporting to the House of Assembly.
Agents
(1) The
auditor general may engage an agent for the purpose of conducting an audit that
the auditor general is empowered to conduct or to perform a service that the
auditor general considers necessary for a purpose related to the exercise or
performance of the auditor general's powers and duties under this or another
Act.
(2) The Conflict
of Interest Act, 1995 applies to an agent.
Auditor of
provincial accounts
16. The
auditor general is the auditor of the financial statements and accounts of the
province and shall make those examinations and inquiries that the auditor
general considers necessary to enable the auditor general to report as required
by this Act.
Report on
financial statements
17. The auditor general shall
(
a) examine
(
i) the
financial statements required by the
Financial Administration Act to be included in the public accounts of the
province, and
(ii) any other statement
that is
(
A) required to be
audited by the auditor general under the Financial
Administration Act , or
(
B) presented for audit
by the Minister of Finance; and
(
b) express an opinion as
to whether the financial statements are presented fairly, in all material
respects, in accordance with Canadian public sector accounting standards,
together with reservations the auditor general may have.
Performance audit
(1) The
auditor general may conduct an audit of the performance of a department, an agency of the Crown or a
Crown controlled corporation or any activity, program, process or function of a departm ent , an agency of the Crown or a
Crown controlled corporation .
(2) An audit referred to in subsection (1) may
include examination of
(
a) the governance,
economy, efficiency and effectiveness of any activity, program, process or
function;
(
b) performance monitoring
and reporting;
(
c) internal control and
systems;
(
d) compliance with
policy, legislation or appropriations;
(
e) the stewardship over
and appropriate use of public money and other resources and property; and
(
f) the maintenance of
financial and other records.
Audit of agencies
of Crown and Crown controlled corporations
(1) Notwithstanding
any other Act or regulation, the auditor general is the auditor of the
financial statements and accounts of all agencies of the Crown and Crown
controlled corporations and shall make those examinations and inquiries that
the auditor general considers necessary to enable the auditor general to report
as required by this Act.
(2) Notwithstanding subsection (1), where the
auditor general considers it necessary the auditor general may appoint an agent
to conduct an audit of the financial statements of an agency of the Crown or a
Crown controlled corporation.
(3) Where an agent has been appointed to conduct
an audit of the financial statements of an agency of the Crown or of a Crown
controlled corporation, the agent shall immediately
(
a) deliver to the auditor general after
completion of the audit a copy of the auditor's report, the recommendations to
management and a copy of the audited financial statements of the agency of the
Crown or the Crown controlled corporation;
(
b) make available to the auditor general, when
requested by the auditor general, all working papers, reports, schedules and
other documents in respect of the audit; and
(
c) provide to the auditor general, when requested
by the auditor general, a full explanation of work performed, tests and
examinations made and the results obtained, and other information relating to
the audit within the knowledge of that auditor in respect of the agency of the
Crown or the Crown controlled corporation;
(4) Where the auditor general is of the opinion
that the information, explanation or document that is provided, made available or
delivered under subsection (3) is insufficient to permit the auditor general to
exercise the auditor general's powers or duties under this Act, the auditor
general may conduct or cause to be conducted an additional examination and
investigation of the records and operations of the agency of the Crown or the
Crown controlled corporation that the auditor general considers necessary.
Improper
retention of public money
(1) Where
during the course of an audit, the auditor general becomes aware of an improper
retention or misappropriation of public money or another activity that may constitute
an offence under the Criminal Code or
another Act, the auditor general shall immediately report the improper
retention or misappropriation of public money or other activity to the
Lieutenant-Governor in Council.
(2) In addition to reporting to the
Lieutenant-Governor in Council under subsection (1), the auditor general shall
attach to the report referred to in subsection 23(1) a list containing a
description of the activities referred to in subsection (1) and the dates on
which those activities were reported to the Lieutenant-Governor in Council.
Audit
(1) The auditor general may at any time audit
(
a) a matter relating to
the financial affairs or operations of the province;
(
b) a matter relating to
public property;
(
c) a person or organization that has, after the coming
into force of this section, received government funding that the auditor
general determines to be material; or
(
d) a person or
organization who collects public money.
(2) For the purposes of paragraph (1 )(
c) and subsection (3), "government funding" does
not include remuneration or income support payments.
(3) An audit referred to in paragraph (1 )(
c) shall be limited to the records, files, documents and
accounts of the person or organization in relation to the use of the government
funding.
Special
assignments
22 .
(1) Where
in the opinion of the auditor general an assignment does not interfere with the
duties of the auditor general under this Act, the auditor general may, at the
request of the Lieutenant-Governor in Council, the House of Assembly or the
Public Accounts Committee of the House of Assembly, audit
(
a) a matter relating to
the financial affairs or operations of the province;
(
b) a matter relating to
public property;
(
c) a person or
organization that has received or is seeking government funding; or
(
d) a person or
organization who collects public money.
(2) Where the auditor general completes an audit
in accordance with subsection (1), the auditor general shall
(
a) report back to the
Lieutenant-Governor in Council, the House of Assembly or the Public Accounts
Committee, as applicable; and
(
b) disclose to the
public the subject of the audit.
Reports of
auditor general
(1) The auditor general shall as the auditor general considers
necessary but at least annually report to the House of Assembly on
(
a) the work of the
office;
(
b) whether , in carrying
out the work of the office, the auditor general received all the information
including reports and explanations the auditor general required;
(
c) the results of the
auditor general's examination of the financial statements referred to in
section 17; and
(
d) audits , examinations
and inquiries performed under this Act.
(2) A report of the auditor general under
subsection (1) shall include the results of the auditor general's examination
of the accounts of the province and shall identify anything the auditor general
considers significant, including instances where
(
a) collections of public
money
(
i) have
not been effected as required under Acts, regulations, directives or orders,
(ii) have not been fully
accounted for, or
(iii) have not been
properly reflected in the accounts of the province;
(
b) disbursements of
public money
(
i) have
not been made in accordance with the authority of a supply vote or
an Act,
(ii) have not complied
with regulations, directives or orders applicable to those disbursements,
(iii) have not been
properly reflected in the accounts of the province, or
(iv) have not been made
for the purposes for which they were appropriated;
(
c) accounts have not
been faithfully and properly kept;
(
d) assets acquired,
administered or otherwise held are not adequately safeguarded or accounted for;
(
e) accounting systems and management control
systems that relate to revenue, disbursements, the safeguarding or use of
assets or the determination of liabilities were not in existence, were
inadequate or had not been complied with; or
(
f) factors or
circumstances relating to an expenditure of public money that should, in the
opinion of the auditor general, be brought to the attention of the House of
Assembly.
(3) The
auditor general shall not question the merits of policy objectives of the
government under this Act.
(4) A report of the auditor general referred to in
subsection (1) shall be submitted to the speaker and the speaker shall table
the report before the House of Assembly at the earliest opportunity after
receipt of the report.
(5) Where the House of Assembly is not in session
at the time the report is required to be tabled under subsection (4),
section
19.1 of the House of Assembly Act applies.
Access to records
24. Where
a person or organization receives government funding or collects public money,
the auditor general shall have unrestricted access to the records of that
person or organization that
(
a) directly relate to
the use of the government funding or the collection of public money; and
(
b) are necessary to
complete the audit.
Access to
information
(1) Notwithstanding any other Act or law, a department, an
agency of the Crown or a Crown controlled corporation shall, where required by
the auditor general, provide
(
a) information regarding
its
(
i) power ,
duties and activities,
(ii) organization ,
(iii) financial
transactions, and
(iv) methods of business;
and
(
b) access to all books, accounts, financial
records, reports, electronic data records, explanations, files and all other
documents or property belonging to or in use by the department, agency of the
Crown or Crown controlled corporation necessary for the performance of the
duties of the auditor general under this Act.
(2) The auditor general shall have access to any
information that the auditor general considers necessary to fulfill the duties relating
to an audit.
Cabinet records
(1) Sections
25 and 27 do not apply to cabinet records as defined in paragraph 2(a.2) of the
Management of Information Act .
(2) Notwithstanding subsection (1) where the
auditor general determines that it is necessary for the performance of the
auditor general's duties under this Act, the Clerk of the Executive Council
shall disclose the following cabinet records to the auditor general:
(
a) final decisions of
Cabinet; and
(
b) cabinet records,
including explanations, analysis and policy options, relating to public
expenditures,
but shall not disclose the substance of deliberations of Cabinet.
Examination and
subpoena
(1) The
auditor general or a person authorized by the auditor general may summon and
examine on oath or affirmation a person who, in the opinion of the auditor
general, has information related to an audit under this Act.
(2) Where a person summoned under subsection
(1) does not appear for examination, the auditor general or a person authorized by
the auditor general may apply to a judge of the Supreme Court for an order that
a subpoena be issued from the court requiring the person named in the subpoena
to appear before the auditor general or a person authorized by the auditor
general at the time and place referred to in the subpoena to testify to all
matters within that person's knowledge relating to an audit under this Act.
(3) Where required, the person named in the
subpoena shall produce any documents or records in the person's possession
relating to an audit under this Act.
(4) A person named in a subpoena issued under this
section is entitled to reasonable expenses.
Obstruction
28. A
person shall not
(
a) obstruct the auditor
general, the deputy auditor general, an employee of the auditor general's
office or an agent in the conduct of an audit under this Act or any other Act;
(
b) conceal , falsify or
destroy any documents requested by the auditor general, the deputy auditor
general, an employee of the auditor general's office or an agent relating to an
audit.
Prohibition
29. Notwithstanding sections 25 and 27, the auditor general
shall not be permitted access to information the disclosure of which may be
refused under
section 31 of the Access to Information and Protection of
Privacy Act, 2015 .
Audit working
papers
(1) Audit working papers of the auditor general's office shall not be laid before
the House of Assembly or a committee of the House of Assembly.
(2) The Access
to Information and Protection of Privacy Act, 2015 does not apply to the
disclosure of audit working papers.
Joint audits
(1) The
auditor general may undertake with an auditor general of another province or
the auditor general of Canada a joint audit of a department, an agency of the
Crown, a Crown controlled corporation or other entity or program that is
administered or funded by the government or any other government.
(2) A report of a joint audit under subsection
(1) shall be submitted to the speaker and the speaker shall table the report before
the House of Assembly at the earliest opportunity after receipt of the report.
Office
accommodation
32. A
department, an agency of the Crown and a Crown controlled corporation shall
provide the necessary office accommodation and facilities for employees of the auditor
general's office and agents conducting an audit.
Confidentiality
33. The
auditor general, the deputy auditor general, an employee of the auditor
general's office and an agent shall keep confidential all matters that come to their
knowledge in the course of their employment or duties under this Act and shall
not disclose those matters to another person, except as may be required in
connection with the discharge of their duties under this Act or the Criminal Code .
Disclosure
(1) Where a departm ent , an agency of the Crown or a
Crown controlled corporation discloses to the auditor general, either voluntarily or in response
to a request, summons or subpoena, any information over which the departm ent , agency of the Crown or Crown controlled
corporation asserts immunity or privilege, including
solicitor-client privilege, the immunity or privilege is not waived or defeated
for any purpose by the disclosure.
(2) Where the auditor general determines that it
is necessary to disclose information over which a department, an agency of the
Crown or a Crown controlled corporation asserts immunity or privilege,
including solicitor-client privilege, the immunity or privilege is not waived
or defeated for any purpose by the disclosure.
Limitation of
liability
(1) The auditor general, a former auditor general, the deputy auditor general, a
former deputy auditor general, current and former employees of the auditor
general's office, agents and former agents are not liable in a proceeding for
an act done or not done or for a statement or report made by them in good faith
in connection with a matter they are authorized or required to do under this
Act or the former Act.
(2) An action shall not be commenced against the
auditor general for
(
a) the publication of a
report under this Act or any other Act;
(
b) the publication of an
extract or
summary of a report under this Act or any other Act; or
(
c) comments made by the
auditor general in connection with a report under this Act or any other Act.
(3) Where an action is commenced against the
auditor general, a former auditor general, the deputy auditor general, a former
deputy auditor general, a current or former employee of the auditor general's office
or an agent or former agent related to the performance of duties in good faith
in connection with a matter they are authorized or required to do under this
Act or the former Act, the House of Assembly shall indemnify that person
against all costs, charges and expenses relating to the action.
Audit of office
(1) The commission shall appoint a qualified auditor to annually
conduct an audit of the financial statements of the auditor general's office.
(2) The auditor appointed under subsection (1) has
the same powers and shall perform the same duties in relation to an audit of
the financial statements of the auditor general's office that the auditor
general has or performs in relation to an audit performed under this Act.
(3) The auditor appointed under subsection
(1) shall submit a report to the commission and the speaker shall table the report
before the House of Assembly at the earliest opportunity after the commission
receives the report.
(4) Where the House of Assembly is not in session
at the time the report is required to be tabled under subsection (3),
section
19.1 of the House of Assembly Act
applies as if the report were a report of an officer of the House of Assembly.
(5) The auditor appointed under subsection
(1) shall provide a copy of the report to the auditor general.
Goods and
services
37. Subject
to the Public Procurement Act the
auditor general may, within the limits of the appropriation approved by the
Legislature for the auditor general's office and without the approval of the
Treasury Board,
(
a) engage the
professional services, including counsel, consultants, accountants and other
experts; and
(
b) acquire goods,
that the auditor general considers necessary for a purpose related to
the exercise or performance of the powers and duties under this or another Act.
Report through
Minister of Finance
38. Where
the auditor general considers it necessary or is required to report to the Lieutenant-Governor
in Council, the report shall be made through the Minister of Fina nce.
Financing
operations
(1) The
auditor general shall submit annually to the commission for its approval
estimates of the sums that will be required to be provided by the Legislature
for the payment of the salaries, allowances and expenses of the auditor
general's office under this Act during the next fiscal year.
(2) The commission shall review and may alter as
it considers necessary the estimates submitted under subsection (1) and, upon
completion of the review, the speaker shall submit the estimates as approved by
the commission to the House of Assembly for the purpose of inclusion in the
estimates of the province for approval by the Legislature.
Offence and
penalty
40. A person who
(
a) obstructs the auditor
general, the deputy auditor general, an employee of the auditor general's office
or an agent in the conduct of an audit under this Act or any other Act;
(
b) conceals , falsifies
or destroys any documents requested by the auditor general, the deputy auditor
general, an employee of the auditor general's office or an agent relating to an
audit;
(
c) refuses or fails to
comply with a lawful request under this Act; or
(
d) makes a false
statement to or misleads or attempts to mislead the auditor general, the deputy
auditor general, an employee of the auditor general's office or an agent in the
exercise or performance of his or her powers and duties under this Act,
is guilty of an offence and liable on
summary conviction to a fine of
not more than $1,000 or to imprisonment for a term not exceeding 3 months, or
to both.
SNL2015 cA-1.2 Amdt .
Schedule A of the Access to Information and Protection of Privacy Act, 2015 is
amended by adding immediately after paragraph (
b) the following:
(b.1) subsection 30(2) of the Auditor General Act, 2021 ;
SNL2007 cE-11.01 Amdt .
42. Subsection 5.4(5) of the Energy Corporation Act is amended by deleting the reference " Auditor General Act " and
substituting the reference " Auditor
General Act, 2021 ".
RSNL1990 cF-8 Amdt .
43. Paragraph 2(1)(
a) of the Financial Administration Act is amended by deleting the reference
" Auditor General Act " and
substituting the reference " Auditor
General Act, 2021 ".
SNL2007 cH-10.1 Amdt .
(1) Paragraph 2(
c) of the House of Assembly Accountability, Integrity and Administration Act
is amended by deleting the reference " Auditor
General Act " and substituting the reference " Auditor General Act, 2021 ".
(2) Subsection 43(7) of the Act is amended by
deleting the reference " Auditor
General Act " and substituting the reference " Auditor General Act, 2021 ".
SNL2016 cI-2.1 Amdt .
45. The
Schedule to the Independent Appointments Commission Act is amended by deleting the
statutory reference " Auditor General
Act ,
section 4" and substituting the statutory reference " Auditor General Act, 2021 ,
section
4".
SNL2004 cL-24.1 Amdt .
(1) Subparagraph 2(1)(f)(iii) of the Lobbyist Registration Act is amended by
deleting the reference " Auditor
General Act " and substituting the reference " Auditor General Act, 2021 ".
(2) Paragraph 5(4 )(
l) of
the Act is amended by deleting the reference " Auditor General Act " and substituting the reference " Auditor General Act, 2021 ".
(3) Paragraph 6(4 )(
l) of
the Act is amended by deleting the reference " Auditor General Act " and substituting the reference " Auditor General Act, 2021 ".
RSNL1990 cM-7 Amdt .
47. (1) Subsection 38(2) of the Memorial University Act is repealed and
the following substituted:
(2) Where an auditor other than the auditor
general audits the accounts of the board, the auditor shall comply with
subsection 19(3) of the Auditor General
Act, 2021.
(2) Subsections 38(5) and (6) of the Act are
repealed and the following substituted:
(5) Where the auditor general conducts a further
examination and investigation under subsection (4), sections 20, 25, 27, 30, 31,
32 and 34 of the Auditor General Act, 2021 apply, with the necessary changes.
(6) Where the auditor general conducts an
examination under subsection (3) or a further examination and investigation
under subsection (4), he or she shall report on it to the House of Assembly,
and
section 23 of the Auditor General Act, 2021 applies, with
the necessary changes, to the report.
(3) Section 38.1 of the Act is repealed.
SNL2019 cO-6.1 Amdt .
48. Subsection 23(5) of the Oil and Gas Corporation Act is amended
by deleting the reference " Auditor
General Act " and substituting the reference " Auditor General Act, 2021 ".
SNL2006 cR-7.1
Amdt .
(1) Section 2 of the Regional Health Authorities Act is
amended by renumbering paragraph (
a) as "(a.1)" and adding
immediately before that paragraph the following:
(a) " auditor
general" means the auditor general as defined in the Auditor General Act, 2021 ;
(2) Section
22 of the Act is repealed and the following substituted:
Auditor
22. The
auditor general shall, in accordance with
section 19 of the Auditor General Act, 2021 , annually, audit the records, accounts and financial
transactions of an authority.
SNL2014 cP-37.2 Amdt .
50. Paragraph 15(2)(
a) of the Public Interest Disclosure and Whistleblower Protection Act is amended
by deleting the reference " Auditor
General Act " and substituting the reference " Auditor General Act, 2021 ".
SNL2016 cR-15.2 Amdt .
51. Paragraph 2(
f) of the Rooms Act, 2016 is amended by deleting the reference " Auditor General Act " and
substituting the reference " Auditor
General Act, 2021 ".
SNL1991 c22 Rep.
52. The Auditor
General Act is repealed.
Commencement
53. This Act, or a section, subsection, paragraph or
subparagraph of this Act, comes into force on a day or days to be proclaimed by
the Lieutenant-Governor in Council.
Queen's Printer