Auditor General Act (R.S.C., 1985, c. A-17)

Act current to 2013-04-29 and last amended on 2011-06-26. Previous Versions

Marginal note:Inquiry and report

  • 7.1 (1) The Auditor General may, with respect to a recipient under any funding agreement, inquire into whether

    • (a) the recipient has failed to fulfil its obligations under any funding agreement;

    • (b) money the recipient has received under any funding agreement has been used without due regard to economy and efficiency;

    • (c) the recipient has failed to establish satisfactory procedures to measure and report on the effectiveness of its activities in relation to the objectives for which it received funding under any funding agreement;

    • (d) the recipient has failed to faithfully and properly maintain accounts and essential records in relation to any amount it has received under any funding agreement; or

    • (e) money the recipient has received under any funding agreement has been expended without due regard to the environmental effects of those expenditures in the context of sustainable development.

  • Marginal note:Report

    (2) The Auditor General may set out his or her conclusions in respect of an inquiry into any matter referred to in subsection (1) in the annual report, or in any of the three additional reports, referred to in subsection 7(1). The Auditor General may also set out in that report anything emerging from the inquiry that he or she considers to be of significance and of a nature that should be brought to the attention of the House of Commons.

  • 2005, c. 30, s. 34;
  • 2006, c. 9, s. 304.
Previous Version
Marginal note:Special report to the House of Commons

  • 8. (1) The Auditor General may make a special report to the House of Commons on any matter of pressing importance or urgency that, in the opinion of the Auditor General, should not be deferred until the presentation of the next report under subsection 7(1).

  • Marginal note:Submission of reports to Speaker and tabling in the House of Commons

    (2) Each special report of the Auditor General to the House of Commons made under subsection (1) or 19(2) shall be submitted to the Speaker of the House of Commons and shall be laid before the House of Commons by the Speaker of the House of Commons forthwith after receipt thereof by him, or if that House is not then sitting, on the first day next thereafter that the House of Commons is sitting.

  • R.S., 1985, c. A-17, s. 8;
  • 1994, c. 32, s. 3.
Marginal note:Idem

9. The Auditor General shall

  • (a) make such examination of the accounts and records of each registrar as he deems necessary, and such other examinations of a registrar’s transactions as the Minister of Finance may require, and

  • (b) when and to the extent required by the Minister of Finance, participate in the destruction of any redeemed or cancelled securities or unissued reserves of securities authorized to be destroyed under the Financial Administration Act,

and he may, by arrangement with a registrar, maintain custody and control, jointly with that registrar, of cancelled and unissued securities.

  • 1976-77, c. 34, s. 9.