Marginal note:Reliance on audit reports of Crown corporations

• 14. (1) Notwithstanding subsections (2) and (3), in order to fulfil his responsibilities as the auditor of the accounts of Canada, the Auditor General may rely on the report of the duly appointed auditor of a Crown corporation or of any subsidiary of a Crown corporation.

• Marginal note:Auditor General may request information

  (2) The Auditor General may request a Crown corporation to obtain and furnish him with such information and explanations from its present or former directors, officers, employees, agents and auditors or those of any of its subsidiaries as are, in his opinion, necessary to enable him to fulfil his responsibilities as the auditor of the accounts of Canada.

• Marginal note:Direction of the Governor in Council

  (3) If, in the opinion of the Auditor General, a Crown corporation, in response to a request made under subsection (2), fails to provide any or sufficient information or explanations, he may so advise the Governor in Council, who may thereupon direct the officers of the corporation to furnish the Auditor General with such information and explanations and to give him access to those records, documents, books, accounts and vouchers of the corporation or any of its subsidiaries access to which is, in the opinion of the Auditor General, necessary for him to fulfil his responsibilities as the auditor of the accounts of Canada.

Marginal note:Officers, etc.

• 15. (1) The officers and employees that are necessary to enable the Auditor General to perform his or her duties are to be appointed in accordance with the Public Service Employment Act and, subject to subsections (2) to (5), the provisions of that Act apply to those offices and employees.

• Marginal note:Public Service Employment Act — employer and deputy head

  (2) The Auditor General may exercise the powers and perform the functions of the employer and deputy head under the Public Service Employment Act within the meaning of those terms in subsection 2(1) of that Act.

• Marginal note:Public Service Employment Act — Commission

  (3) The Auditor General may, in the manner and subject to the terms and conditions that the Public Service Commission directs, exercise the powers and perform the functions of that Commission under the Public Service Employment Act, other than its powers and functions in relation to the hearing of allegations by a candidate under sections 118 and 119 of that Act and its power to make regulations.

• Marginal note:Delegation

  (4) The Auditor General may authorize any person employed in his or her office to exercise and perform, in any manner and subject to any terms and conditions that he or she directs, any of his or her powers and functions under subsections (2) and (3).

• Marginal note:Sub-delegation

  (5) Any person authorized under subsection (4) may, subject to and in accordance with the authorization, authorize one or more persons under that person’s jurisdiction to exercise any power or perform any function to which the authorization relates.