Audit Statute Law Amendment Act, 2004 Sorbara, Hon. Greg Minister of Finance — Bill 18 (38th Parliament, 1st Session)

Bill 18, 38-1

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Bill 18, Audit Statute Law Amendment Act, 2004

Sorbara, Hon. Greg Minister of Finance

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[38] Bill 18 Royal Assent (PDF)

Bill 18 2004

An Act respecting the

Provincial Auditor

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

Audit Act

1. The title of the Audit Act is repealed and the following substituted:

Auditor General Act

(1) The definition of "agency of the Crown" in

section 1 of the Act is amended by striking out "Auditor" wherever it appears and substituting in each case "Auditor General".

(2) The definition of "Assistant Auditor" in

section 1 of the Act is repealed.

"audit" includes a special audit; ("vérification", "vérifier")

(4) The definition of "Auditor" in

section 1 of the Act is repealed.

(5) Section 1 of the Act is amended by adding the following definition:

"grant recipient" means an association, authority, board, commission, corporation, council, foundation, institution, organization or other body that receives a reviewable grant directly or indirectly; ("bénéficiaire d'une

subvention")

(7) The French version of the definition of "inspection audit" in

section 1 of the Act is repealed and the following substituted:

«vérification» S'entend en outre d'une vérification spéciale. Le verbe «vérifier» a un sens correspondant. («audit»)

(8) The definition of "Office of the Auditor" in

section 1 of the Act is repealed.

(9) Section 1 of the Act is amended by adding the following

definitions:

"reviewable grant" means a grant or other transfer payment from the Consolidated Revenue Fund, from an agency of the Crown or from a Crown controlled corporation; ("subvention susceptible d'examen")

"special audit" means an examination with respect to the matters described in subclauses 12 (2) (f) (

i) to (v). ("vérification spéciale")

3. The Act is amended by adding the following section:

References to former names

1.1 A reference in

an Act, regulation, order in council or document to a person or office by the former title of that person or the former name of that office set out in Column 1 of the following Table or by a

shortened version of that title or name shall be deemed, unless a contrary intention appears, to be a reference to the new title of that person or the new name of that office set out in Column 2:

Column 1/Colonne 1

Column 2/Colonne 2

Former titles and names/Anciens titres et anciennes appellations

New titles and names/Nouveaux titres et nouvelles appellations

Assistant Provincial Auditor/vérificateur provincial adjoint

Deputy Auditor General/sous-vérificateur général

Office of the Provincial Auditor/Bureau du vérificateur provincial

Office of the Auditor General/Bureau du vérificateur général

Provincial Auditor/vérificateur provincial

Auditor General/vérificateur général

Section 2 of the Act is repealed and the following substituted:

Office of the Auditor General

2. The Office of the Auditor General consists of the Auditor General, the Deputy Auditor General and such employees as the Auditor General may require for the proper conduct of the business of the Office.

Section 3 of the Act is amended by striking out "Auditor" and substituting "Auditor General".

Section 4 of the Act is repealed and the following substituted:

Term of office

(1) The term of office of the Auditor General is 10 years and a person is not eligible to be appointed to more than one term of office.

Same

(2) The Auditor General continues to hold office after the expiry of his or her term of office until a successor is appointed.

Removal

(3) The Auditor General may be removed from office for cause, before the expiry of his or her term of office, by the Lieutenant Governor in Council on the address of the Assembly.

7. Subsection 5 (1) of the Act, as amended by the Statutes of Ontario, 1999,

chapter 5,

section 1 and 1999,

chapter 11,

section 1, subsection 5 (2) of the Act, as re-enacted by 1999,

chapter 11,

section 1, and subsection 5

(3) of the Act are amended by striking out "Auditor" wherever it appears and substituting in each case "Auditor General".

Section 6 of the Act is amended by striking out "Assistant Auditor" and substituting "Deputy Auditor General" and by striking out "the Auditor" and substituting "the Auditor General".

Section 7 of the Act is amended,

(

a) by striking out "Assistant Auditor" and substituting "Deputy Auditor General"; and

(

b) by striking out "the Auditor" wherever it appears and substituting in each case "the Auditor General".

Section 8 of the Act, as amended by the Statutes of Ontario, 2004,

chapter 8,

section 46, Table, is amended by striking out "as Auditor and Assistant Auditor" and substituting "as Auditor General and Deputy Auditor

General".

11. Subsections 9 (1), (2), (3) and (4) of the Act are amended by striking out "the Auditor" wherever it appears and substituting in each case "the Auditor General".

12. The Act is amended by adding the following sections:

Special audits

Grant recipients

9.1

(1) On or after April 1, 2005, the Auditor General may conduct a special audit of a grant recipient with respect to a reviewable grant received by the grant recipient directly or indirectly on or after

the date on which the Audit Statute Law Amendment Act, 2004 receives Royal Assent.

Exception

(2) Subsection (1) does not apply with respect to a grant recipient that is a municipality.

Crown controlled corporations, etc.

(3) The Auditor General may conduct a special audit of a Crown controlled corporation or a subsidiary of a Crown controlled corporation.

Examination of accounting records

9.2

(1) The Auditor General may examine accounting records relating to a reviewable grant received directly or indirectly by a municipality.

Same

(2) The Auditor General may require a municipality to prepare and submit a financial statement setting out the details of its disposition of the reviewable grant.

13. Sections 10 and 11 of the Act are repealed and the following substituted:

Duty to furnish information

(1) Every ministry of the public service, every agency of the Crown, every Crown controlled corporation and every grant recipient shall give the Auditor General the information regarding its powers,

duties, activities, organization, financial transactions and methods of business that the Auditor General believes to be necessary to perform his or her duties under this Act.

Access to records

(2) The Auditor General is entitled to have free access to all books, accounts, financial records, electronic data processing records, reports, files and all other papers, things or property belonging to or used by a ministry, agency

of the Crown, Crown controlled corporation or grant recipient, as the case may be, that the Auditor General believes to be necessary to perform his or her duties under this Act.

No waiver of privilege

(3) A disclosure to the Auditor General under subsection (1) or (2) does not constitute a waiver of solicitor-client privilege, litigation privilege or settlement privilege.

Power to examine on oath

(1) The Auditor General may examine any person on oath on any matter pertinent to an audit or examination under this Act.

Same

(2) For the purpose of an examination, the Auditor General has the powers that

Part II of the Public Inquiries Act confers on a commission, and that Part applies to the examination as if it were an inquiry under that

Act.

Stationing a member in a ministry, etc.

11.1

(1) For the purpose of exercising powers or performing duties under this Act, the Auditor General may station one or more members of the Office of the Auditor General in any ministry of the public

service, agency of the Crown, Crown controlled corporation or grant recipient.

Accommodation

(2) The ministry, agency, corporation or grant recipient, as the case may be, shall provide the accommodation required for the purposes mentioned in subsection (1).

Prohibition re obstruction

11.2

(1) No person shall obstruct the Auditor General or any member of the Office of the Auditor General in the performance of a special audit under

section 9.1 or an examination under

section 9.2 and no

person shall conceal or destroy any books, accounts, financial records, electronic data processing records, reports, files and all other papers, things or property that the Auditor General considers to be relevant to the subject-matter of the

special audit or examination.

Offence

(2) Every person who knowingly contravenes subsection (1) and every director or officer of a corporation who knowingly concurs in such a contravention is guilty of an offence and on conviction is liable to a fine of not more than

$2,000 or imprisonment for a term of not more than one year, or both.

Penalty, corporation

(3) If a corporation is convicted of an offence under subsection (2), the maximum penalty that may be imposed on the corporation is $25,000.

14. (1) Subsection 12 (1) of the Act is amended by striking out "Auditor" wherever it appears and substituting in each case "Auditor General".

(2) Subsection 12 (2) of the Act is amended by striking out "Auditor" in the portion before clause (

a) and substituting "Auditor General".

(3) Clause 12 (2) (

a) of the Act is repealed and the following substituted:

(

a) the work of the Office of the Auditor General and on whether, in carrying on the work of the Office, the Auditor General received all the information and explanations required;

(4) Clause 12 (2) (

c) of the Act is repealed and the following substituted:

(

c) the examination of the consolidated financial statements of Ontario as reported in the Public Accounts;

(5) Clause 12 (2) (

e) of the Act is amended by striking out "the Management Board of Cabinet" and substituting "the Treasury Board".

(6) Clause 12 (2) (

f) of the Act is amended by striking out the portion before subclause (

i) and substituting the following:

(

f) such matters as, in the opinion of the Auditor General, should be brought to the attention of the Assembly including, without limiting the generality of the foregoing, any matter relating to the audit or examination of the Crown, Crown

controlled corporations or grant recipients or any cases where the Auditor General has observed that,

. . . . .

(8) Section 12 of the Act is amended by adding the following subsection:

Opinion on statements

(3) In the annual report in respect of each fiscal year, the Auditor General shall express his or her opinion as to whether the consolidated financial statements of Ontario, as reported in the Public Accounts, present fairly

information in accordance with appropriate generally accepted accounting principles and the Auditor General shall set out any reservations he or she may have.

15. Sections 13 and 14 of the Act are repealed.

Section 15 of the Act is amended by striking out "Auditor" wherever it appears and substituting in each case "Auditor General".

Section 16 of the Act is amended,

(

a) by striking out "the Auditor" wherever it appears and substituting in each case "the Auditor General"; and

(

b) by striking out "the Office of the Auditor" in the portion before clause (

a) and substituting "the Office of the Auditor General".

18. Sections 17 and 18 of the Act are amended by striking out "Auditor" wherever it appears and substituting in each case "Auditor General".

Section 19 of the Act is amended by striking out "Office of the Auditor" and substituting "Office of the Auditor General".

Section 20 of the Act is amended,

(

a) by striking out "the Auditor" wherever it appears and substituting in each case "the Auditor General";

(

b) by striking out "the Office of the Auditor" wherever it appears and substituting in each case "the Office of the Auditor General"; and

(

c) by strikin

Document details

Collection	Ontario — Bills
Citation	Bill 18, 38-1
Type	bill
Volume / chapter	p38 s1 bill 18 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	c5d0e0d9f13a230f8894963e9274a1a1cfb7fa1f

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