Audit Amendment Act, 2002 O'Toole, John — Bill 218 (37th Parliament, 3rd Session)

Bill 218, 37-3

Ontario — Bills

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Bill 218, Audit Amendment Act, 2002

O'Toole, John

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[37] Bill 218 Original (PDF)

Bill 218 2002

An Act to amend

the Audit Act to insure greater

accountability of hospitals,

universities and colleges,

municipalities and other organizations

that receive grants or other

transfer payments from the

government or agencies of the Crown

Her Majesty, by and with the advice and consent of the Legislative

Assembly of the Province of Ontario, enacts as follows:

(1) The definition of "inspection audit"

section 1 of the Audit Act is repealed.

(2) Section 1 of the Act is amended by adding the

following

definitions:

"audit" includes an examination of the matters mentioned in clause 12 (2)

(f); ("vérification", "vérifier")

"grant recipient" means an association, authority, board, commission,

corporation, council, foundation, institution, organization or other body

that receives a payment in the form of a grant or other transfer payment from

Ontario or an agency of the Crown; ("bénéficiaire d'une

subvention")

Section 10 of the Act is repealed and the following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 furnish the Auditor with the information

regarding its powers, duties, activities, organization, financial

transactions and methods of business that the Auditor requires.

Access to records

(2) The Auditor shall 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 the ministry, agency

of the Crown, Crown controlled corporation or grant recipient, as the case

may be, that the Auditor needs to perform duties under this Act.

3. Subsections 13 (1) and (2) of the Act are repealed

and the following substituted:

Audit of grant recipient

(1) The Auditor may audit a grant recipient to the extent that

the Auditor considers necessary and may require the recipient to prepare and

to submit to the Auditor a financial statement that sets out the details of

the disposition that the recipient made of the grant or other transfer

payment that it received.

Obstruction of Auditor

(2) No person shall obstruct the Auditor or a member of the

Office of the Auditor in the performance of an audit of a grant recipient or

conceal or destroy any books, papers, documents or things relevant to the

subject matter of the audit.

Section 14 of the Act is repealed and the following

substituted:

Examination on oath

(1) The Auditor may examine any

person on oath on any matter pertinent to any account that the Auditor may

audit.

Powers of Auditor

(2) For the purpose of the examination, the Auditor 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.

5. Subsection 27 (2) of the Act is

repealed.

6. The Act is amended by adding the following

section:

Information confidential

27.1

(1) The Auditor, the Assistant

Auditor and each person employed in the Office of the Auditor or appointed to

assist the Auditor for a limited period of time or in respect of a particular

matter shall preserve secrecy with respect to all matters that come into the

person's knowledge in the course of employment or duties under this Act and

shall not communicate the matters to any person, except as is required in

connection with the administration of this Act or a proceeding under it or

the Criminal Code (Canada).

Personal information

(2) No person shall collect or retain personal information

within the meaning of the Freedom of Information and Protection of

Privacy Act on behalf of the Auditor unless the Auditor determines that

it is necessary for the proper administration of this Act or a proceeding

under it.

Personal identifiers

(3) If the Auditor retains information relating to the medical,

psychiatric or psychological history of an individual, the Auditor shall

remove all references in the information to the name of the individual and

shall retain the information by using a system of identification other than

the name of the individual.

Commencement

7. This Act comes into force on a day to be named by

proclamation of the Lieutenant Governor.

Short title

8. The

short title of this Act is the Audit

Amendment Act, 2002 .

EXPLANATORY NOTE

The Bill amends the Audit Act to enable the Provincial Auditor to

have access to the financial records of Crown agencies, grant recipients and

Crown controlled corporations. The Auditor is authorized to audit the

financial statements of grant recipients. It is an offence to obstruct the

Auditor in the performance of an audit. The Auditor is allowed to examine

people under oath. The Auditor is required to keep information confidential

that comes to the Auditor's attention while performing duties under the

Act.

Date Bill stage Activity Committee

December 3, 2002

First Reading

Carried

Debates and Progress

First Reading

December

3, 2002

Second Reading

Committee

Third Reading

Royal Assent :

Coming into force :Proclamation

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Document details

Collection	Ontario — Bills
Citation	Bill 218, 37-3
Type	bill
Volume / chapter	p37 s3 bill 218 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	f55582aaa2e426e028862620e57b318ce843f513

Source file is stored in the law ingest library (html).