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

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Act current to 2020-10-05 and last amended on 2011-06-26. Previous Versions

Powers and Duties (continued)

Marginal note:Inquiry and report

  •  (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

Marginal note:Special report to the House of Commons

  •  (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

 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

Marginal note:Improper retention of public money

 Whenever it appears to the Auditor General that any public money has been improperly retained by any person, he shall forthwith report the circumstances of the case to the President of the Treasury Board.

  • 1976-77, c. 34, s. 10

Marginal note:Inquiry and report

 The Auditor General may, if in his opinion such an assignment does not interfere with his primary responsibilities, whenever the Governor in Council so requests, inquire into and report on any matter relating to the financial affairs of Canada or to public property or inquire into and report on any person or organization that has received financial aid from the Government of Canada or in respect of which financial aid from the Government of Canada is sought.

  • 1976-77, c. 34, s. 11

Marginal note:Advisory powers

 The Auditor General may advise appropriate officers and employees in the federal public administration of matters discovered in his examinations and, in particular, may draw any such matter to the attention of officers and employees engaged in the conduct of the business of the Treasury Board.

  • R.S., 1985, c. A-17, s. 12
  • 2003, c. 22, s. 224(E)

Access to Information

Marginal note:Access to information

  •  (1) Except as provided by any other Act of Parliament that expressly refers to this subsection, the Auditor General is entitled to free access at all convenient times to information that relates to the fulfilment of his or her responsibilities and he or she is also entitled to require and receive from members of the federal public administration any information, reports and explanations that he or she considers necessary for that purpose.

  • Marginal note:Stationing of officers in departments

    (2) In order to carry out his duties more effectively, the Auditor General may station in any department any person employed in his office, and the department shall provide the necessary office accommodation for any person so stationed.

  • Marginal note:Oath of secrecy

    (3) The Auditor General shall require every person employed in his office who is to examine the accounts of a department or of a Crown corporation pursuant to this Act to comply with any security requirements applicable to, and to take any oath of secrecy required to be taken by, persons employed in that department or Crown corporation.

  • Marginal note:Inquiries

    (4) The Auditor General may examine any person on oath on any matter pertaining to any account subject to audit by him and for the purposes of any such examination the Auditor General may exercise all the powers of a commissioner under Part I of the Inquiries Act.

  • R.S., 1985, c. A-17, s. 13
  • 2003, c. 22, s. 90(E)

Marginal note:Reliance on audit reports of Crown corporations

  •  (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.

  • 1976-77, c. 34, s. 14

Staff of the Auditor General

Marginal note:Officers, etc.

  •  (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.

  • R.S., 1985, c. A-17, s. 15
  • 1992, c. 54, s. 79
  • 2003, c. 22, ss. 91, 227
 
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