Bill 207 (Legislature 18, Session 1)

L18 S1 5550

Alberta — Bills

1975 Bill 207 (Second Session) First Session, 18th Legislature, 24 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 207 THE AUDITOR GENERAL ACT :F'irst Reading Second Reading Third Reading MR. CLARK .......... . . . . . . . . . . . . . . . . . . . . Printed by the Queen's Printer for lhe Province of Alberta, EDMONTON

Bill 207 M1 .. Clark BILL 207 1975 (Second Session) THE AUDiTOR GENERAL ACT (Assented to , 1975) HER MAJ~ST:, by and with the advice and consent of the LegIslatIve Assembly of Alberta, enacts as follows: 1. In this Act (a) "Auditor General" means any person appointed as such pursuant to this Act and includes where the context requires the staff of the office of the Auditor General; (b) "department" means any department, board, com mission, foundation or agency of the Government or any association or other body of persons, whether incorporated or unincorporated, all the members of which, or all the members of the board of manage n1ent or board of directors of which (

i) are appointed by statute or by Order of the Lieutenant Governor in Council; or (ii) if not so appointed, in the discharge of their duties are public officers or servants of the Crown, or for the proper discharge of their duties are, directly or indirectly, responsible to the Crown; (c) "Minister" means the Provincial Treasurer; (d) "public property" n1eans property immovable or movable, real or personal, belonging directly or by the agency of a department to Her ~'Iaj 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 Council shall appoint the Auditor General on the recommendation of the Assembly. 3.

(1) The Auditor General may be dismissed for cause by the Assembly. If and when monies are appropriated for

the purpose, the Auditor General shall be paid such salarv as the Assembly may deternline. ~

(2) Upon written advice of the President of the Executive Council and the Leader of the Official 011Position, the Lieu tenant Governor !n Council may, at any time the Legislative Assembly is not in session, suspend the Auditor General for cause; but the suspension shall not continue in force beyond the end of 30 days after the comn1encement of the next ensuing session of the Legislative Assembly.

(3) Where the head of a department certifies that infor mation requested by the Auditor General is, for reasons of public interest to be kept confidential the Auditor General shall be required to keep the information confidential ex cept for making the minimum possible disclosure thereof in the fulfillment of his duties described in

section 7. 4.

(1) Notwithstanding any Act, the Auditor General is entitled to free access during normal business hours to all files, documents and other records reI a ting to the accounts of every departn1ent, and he is also entitled to require and receive frOln melnbers of the public service of the Province such information reports and explanations as he may deem necessary for the proper performance of his duties.

(2) The Auditor General ll1ay station in any department any person employed in his office to enable him more effectively to carry out his duties, and the department shall provide the necessary office accommodation for any officer so stationed. 5. The Auditor General shall (

a) make such examination of the accounts and records ,of each department as he demns necessary, and such other examinations of a department's transactions as the Minister may require; and (

b) whenever so direeted by (

i) the Lieutenant Governor in Council, or (ii) the Minister, or (Hi) the Public Accounts Comlnittee of the Legisla- tive Assembly, inquire into and report on any matter relating to the financial affairs of the Province or to public property or on any person or organization that has received financial aid fronl the Government of the Province or in respect of which financial aid from the Government of the Province is sought. 6. The Auditor General shall examine in such n1anner as he may deem necessary the accounts relating to the General Revenue Fund and to public property and shall ascertain whether in his opinion 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 sufficient to secure an effective check on the assessment col lection and proper allocation of the revenue; , (

c) money has been expended for the purposes for whkh it was appropriated by the Legislative Assenlbly, and the expenditures have been nlade as authorized; and (

d) essential records are maintajned and the rules anel procedures applied are sufficient to safeguard and control public property. 7. The Auditor General shall report annually to the Leg islative Assembly the results of his examinations and shall call attention to every case in which he has observed that, to any significant degree, (

a) any officer or employee has wilfully or negligently omitted to collect or receive any nloney 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 was exceeded or was applied to a purpose or lin a manner not authorized by the Legislative Assembly, or (

d) an expenditure was not authorized or was not prop erly vouched or certified, or (e) (f) (g) (

h) there has been an excess, deficiency or loss through the fraud, default or mistake of any person, or a special warrant has authorized the payment of any money, or reasonable value for nloney has not been obtained in the expenditure of public funds, or in any other manner the financial transactions of the Province or of any department have been carried out in a way that the Auditor General considers should be brought to the notice of the Legislative Assembly. 8. Whenever it appears to the Auditor General that there is a matter of urgent public importance that should be brought to the attention of the Legislative Assembly bef.ore his next report made pursuant to

section 7, or that any public money has been improperly retained 01' anpropriated by any person, he shall forthwith subnlit a Wl'~tten. report of the circumstances of ' such case to the LegIslative As- sembly. 3

9. The Auditor General may examine any person on oath on any issue pertaining to any matter subject to audit, inquiry or scrutiny by him and for the purposes of any such examination the Auditor General may exercise all the pow ers of a commissioner under The Public Inquiries Act. 10. The Financ'ial Administ'ration Act is he1'eby wrnended by striking out the words "Provincial Auditor" or "Auditor" wherever they occur and substituting the'fefor the wO'fds "Provincial Comptroller". 11. This Act comes into force on the day upon which it is assented to. 4 Title: 1975 (18th, 1st) Bill 207, The Auditor General Act

Document details

Collection	Alberta — Bills
Citation	L18 S1 5550
Type	bill
Volume / chapter	L18 S1 5550
Language	en
Format	json
Source	PROVINCIAL
Identifier	f62e2e11b3c23a754f32f7ee7ded3523350b3011

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