Audit Amendment Act, 2000 Gerretsen, John — Bill 180 (37th Parliament, 1st Session)

Bill 180, 37-1

Ontario — Bills

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Bill 180, Audit Amendment Act, 2000

Gerretsen, John

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[37] Bill 180 Original (PDF)

Bill 180

Bill 1802000

An Act to amend the Audit Act

to insure greater accountability

of hospitals, universities and colleges,

municipalities and other organizations

which 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" in

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Audit Act is repealed.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); ("vrification") "

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. ("bnficiaire 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Section 10 of the Act is repealed and the following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 Subsections 13 (1) and (2) of the Act are repealed and the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,

2000 .

EXPLANATORY NOTE

The purpose of the Bill is 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. Auxiliary provisions are included in this

Bill to make it an offence to obstruct the Auditor's mandate, to allow the

Auditor to examine people under oath and to require information to be kept

confidential.

Date Bill stage Activity Committee

December 20, 2000

First Reading

Carried

Debates and Progress

First Reading

December 20, 2000

Second Reading

Committee

Third Reading

Royal Assent :

Coming into force :Proclamation

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Document details

Collection	Ontario — Bills
Citation	Bill 180, 37-1
Type	bill
Volume / chapter	p37 s1 bill 180 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	fac0868e45bc341d407e93717d8c8c55edd8b9c7

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