Bill 209 — ^^Tf^Session, ^Hst^Legislature, 38 Elizabeth Ii the Legislative Assembly of Alberta Bill 209 An Act To Amend the Auditor General Act (No. 2) (Legislature 22, Session 1)

L22 S1 2858

Alberta — Bills

1989 BILL 209 ^^tf^Session, ^Hst^Legislature, 38 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 209

AN ACT TO AMEND THE AUDITOR GENERAL ACT (No. 2) MR. CHUMm First Reading , Second Reading Committee of die Whole Third Reading Royal Assent

Bill 209 Mr. Churrur BILL 209 1989

AN ACT TO AMEND THE AUDITOR GENERAL ACT (No. 2) (Assented to , 1989) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as foUows: 1(1) The Auditor General Act is amended by this section.

(2) Section (l)(

b) is amended by striking out "and includes a corporation, more than 50% but less than 1(X)% of whose issued voting shares are owned by the Crown and pardy held in tmst for the Crown."

Explanatory Notes 1(1) This

section will amend

chapter A-49 of the Revised Statutes of Alberta, 1980.

(2) Section 1(

b) presentiy reads as foUows: 1(b) "Crown-controlled orgaruzation" means (

i) a corporation that is incorporated by or uruier

an Act of the Legislature, other than a local or private Act, one or rrwre but less than a majority of whose members or directors are appointed or desigruited, either by their personal names or by their names of office, by

an Act of the Legislature or regulations under

an Act of the Legislature, by an order of the Lieutenant Governor in Council or of a Minister of the Crown or by any combmation thereof, or (ii) an unirworporated board, commission, couru:il or other body that is not a department or part of a department, one or more but less than a majority of whose members are appointed or designated, either by their personal rmmes or by their names of office, by

an Act of the Legislature or regulations under

an Act of the Legislature, by an order of the Lieutenant Governor in Council or of a Minister of the Crown or by any combination thereof, that is responsible for the administration of public money or assets owned by the Crown, and includes a corporation, more than 50% but less than 100% of whose issued voting shares are owned by the Crown or held in trust for the Crown or are partly owned by the Crown and

(3) Section 3 is amended by (

a) in subsection (2) by sti-iking out "8 years" and substituting "10 years"; and (

b) in subsection (3) by adding "not" before "eligible".

(4) Section 12 is amended (

a) by renumbering it as subsection (1); (

b) by striking out "the Auditor General" and substituting "subject to subsection (2), the Auditor General"; and (

c) by adding the following after subsection (1): (2) notwithstanding subsection (l)(a), the Auditor General may decUne to be the Auditor of a provincial corporation if he is satisfied that it is appropriate for another auditor to be appointed, in which case an auditor shall be appointed by the Lieutenant Govemor in CouncU.

(5) Section 16(1) is ameruied (

a) by adding "or if the accounts of a provincial corporation are audited other than by the Auditor General as a result of the operation of

section 12(2)" after "other than by die Auditor General."; and (

b) by adding "or provincial corporation" after "Crown-controlled organization" wherever it occurs in clauses (a), (b), and (c).

partly held in trust for the Crown;

(3) Section 3 presently reads as follows: 3(1) There shall be appointed pursuant to this Act an Auditor General who shall be an officer of the Legislature.

(2) Subject to

section 6, the Lieutenant Governor in Council shall appoint the Auditor General, on the recommendation of the Assembly, for a term not exceeding 8 years.

(3) An Auditor General is eligible for reappointment under subsection (2).

(4) Section 12 presently reads as follows: 12 The Auditor General (

a) is the auditor of every department, regulated fund, revolving fund and Provincial agency, and (

b) may with the approval of the Select Standing Committee be appointed by a Crown-controlled organization or any other organization or body as the auditor of that Crown-controlled organization or other organization or body.

(5) Section 16(1) presendy reads as follows: 16(1) If the accounts of a Crown-controlled organization are audited other than by the Auditor General, the person performing the audit shall (

a) deliver to the Auditor General immediately after completing the audit a copy of the report of his findings and his recommendations to management and a copy of the audited financial statements of the Crown-controlled organization, (

b) make available immediately to the Auditor General on his request all working papers, reports, schedules and other documents in respect of the audit or in respect of any other audit of the Crown-controlled organization specified in the request, and (

c) provide immediately to the Auditor General on his request a full explanation of the work performed, tests and examinations made and the results obtained, and any other information within the knowledge of the person in respect of the Crown-controlled

(6) Section 19(2)(

b) is amended (

a) in subclause (ii) by striking out "disbursements, or" and substituting "disbursements,"; and (

b) by adding the following after subclause (iii): "(iv) "have been made without due regard for economy or efficiency."

(7) The following is added after

section 16: 16.1(1) Upon completing the audit of the accounts of a

organization. (6)

Section 19(2) presently reads as foUows:

(2) A report of the Auditor General uruier subsection (1) shall include the results of his examinations of the organizations of which he is the auditor, giving details of any reservation of opinion made in an audit report, and shall call attention to every case in which he has observed that (

a) collections of public money (

i) have not been effected as required under the various Acts arui regulations, directives or orders uruier those Acts, (ii) have not been fully accounted for, or (iii) have not been properly reflected in the accounts, (

b) disbursements of public money (

i) have not been made in accordance with the authority of a supply vote. Heritage Fund vote or relevant Act, (ii) have not complied with regulations, directives or orders applicable to those disbursements, or (iii) have not been properly reflected in the accounts, (

c) assets acquired, administered or otherwise held have not been adequately safeguarded or accounted for, (

d) accounting systems and management control systems, including those systems designed to ensure economy and efficiency, that relate to revenue, disbursements, the preservation or use of assets or the determination of liabilities were not in existence, were inadequate or had not been complied with, or (

e) when appropriate arui reasonable procedures could have been used to measure cmd report on the effectiveness of programs, those procedures were either not established or not being complied with, and shall call attention to any other case that he considers should be brought to the notice of the Assembly.

(7) New

section provides for pubUcation of fiaancial statements and audit report of a provincial corporation.

provincial corporation, the Auditor General shall make public the financial statements of die organization and his audit report no later than 30 days after the completion of the audit.

(2) If the audit of a provincial corporation is carried out other than by die Auditor General by the operation of

section 12(2), the Auditor General shall make public the financial statements of die corporation and the audit report and any comments he has on the report no later than 30 days after he completes his review." 2(1) The Financial Administration Act is amended by this section.

(2) Section l(

n) is amended (

a) in subclause (ii) by striking out "all of whose issued voting shares of every class" and substituting "more than 50% of whose issued voting shares"; and (

b) by striking out "the Credit Union Stabilization Corporation estabUshed under

section 90 of the Credit Union Act.".

2(1) This

section will amend

chapter F-9 of the Revised Statutes of Alberta, 1980

(2) Section l(

n) presendy reads as follows: (n) "Provincial corporation" means (

i) a corporation that is incorporated by or under

an Act of the Legislature, other than a local or private Act, all or a majority of whose members or directors are appointed or designated, either by their personal names or by their names of office, by

an Act of the Legislature, by an order of the Lieuterumt Governor in Council or of a Minister of the Crown or by any combination thereof, or (ii) a corporation all of whose issued voting shares of every class are owned by the Crown or held in trust for the Crown or are partly owned by the Crown and partly held in trust for the Crown, but does not include a new town or a housing authority incorporated under

section 42 of the Alberta Mortgage and Housing Corporation Act, the Credit Union Stabilization Corporation established under

section 90 of the Credit Union Act, The Calgary General Hospital Board under The Calgary General Hospital Board Act or a board of a hospital district appointed by an order made under

section 8 of the Hospitals Act; Title: 1989 (22nd, 1st) Bill 209,

An Act to Amend the Auditor General Act (No. 2)

Document details

Collection	Alberta — Bills
Citation	L22 S1 2858
Type	bill
Volume / chapter	L22 S1 2858
Language	en
Format	json
Source	PROVINCIAL
Identifier	be0a5e34f67a098aad40ba0e812799ab7ab1f870

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