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Indigenous Languages Act (S.C. 2019, c. 23)

Act current to 2020-09-09 and last amended on 2019-08-29. Previous Versions

Office of Commissioner of Indigenous Languages (continued)

Financial Management (continued)

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Marginal note:Annual auditor’s report

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     (1) The Office must cause an annual auditor’s report to be prepared on its financial statements and any quantitative information required to be audited under subsection (3).

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    Marginal note:Contents

    (2) The report must, among other things,

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      (a) include separate statements as to whether in the opinion of the Office’s auditor

      • (i) the financial statements are presented fairly, in accordance with generally accepted accounting principles, applied on a basis consistent with that of the preceding year,

      • (ii) the quantitative information is accurate in all material respects and, if applicable, was prepared on a basis consistent with that of the preceding year, and

      • (iii) the Office’s transactions that have come to the auditor’s notice in the course of the auditor’s examination for the report were carried out in accordance with this Act; and

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      (b) call attention to any other matter falling within the scope of the auditor’s examination for the report that, in the auditor’s opinion, should be brought to the attention of the Office or the Minister.

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    Marginal note:Audit of quantitative information

    (3) The Minister may require that any quantitative information required to be included in the report under paragraph (2)(a) be audited.

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    Marginal note:Presentation to Minister

    (4) The Office must submit to the Minister its audited financial statements with respect to the fiscal year within 90 days after the end of that fiscal year.

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Marginal note:Special examination

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     (1) At any time required by the Minister, the Office must cause a special examination to be carried out in respect of its transactions and activities to determine if the books, records, systems and practices referred to in section 34 were, in the period under examination, maintained in a manner that met the requirements of that section.

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    Marginal note:Examiner

    (2) The special examination is to be carried out by the Office’s auditor. However, if, in the Minister’s opinion, a person other than the Office’s auditor should carry out the special examination, the Minister may, after consultation with the Commissioner, direct that the examination be carried out by another auditor who is qualified for the purpose.

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    Marginal note:Plan

    (3) Before commencing the special examination, an examiner must survey the Office’s systems and practices to be examined and submit a plan for the examination, including a statement of the criteria to be applied in the examination, to the Commissioner.

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    Marginal note:Reliance on internal audit

    (4) The examiner must, to the extent feasible, rely on any internal audit conducted under subsection 34(3).

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Marginal note:Examiner’s report

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     (1) The examiner must, on completion of the special examination, submit a report on the examiner’s findings, and a summary of that report, to the Minister and the Commissioner.

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    Marginal note:Contents

    (2) The examiner’s report is to include

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      (a) a statement as to whether, in the examiner’s opinion, having regard to the criteria referred to in subsection 34(2), there is a reasonable assurance that there are no significant deficiencies in the systems and practices examined; and

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      (b) a statement on the extent to which the examiner relied on internal audits.

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    Marginal note:Posting of summary

    (3) The Office must, as soon as feasible after the Commissioner has received the report, post the summary of the report on its website.

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Marginal note:Consultation with Auditor General

 The Office’s auditor or the examiner may at any time consult the Auditor General of Canada on any matter relating to an audit or special examination.

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Marginal note:Right to information

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     (1) At the request of the Office’s auditor or the examiner, the present or former Commissioner, directors or employees of the Office must provide any information and explanations, and give access to any of the Office’s records, documents, books, accounts and vouchers that are under their control, that the auditor or examiner considers necessary to prepare a report required under this Act.

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    Marginal note:Obligation to inform

    (2) If the Office’s present or former Commissioner, directors or employees do not have information or explanations requested by an auditor or examiner under subsection (1), the Office’s current Commissioner or directors must obtain the information or explanation and provide it to the auditor or examiner.

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Marginal note:Restriction

 Nothing in sections 34 to 39 is to be construed as authorizing the Office’s auditor or the examiner to express any opinion on the merits of matters of policy, including the merits of the Office’s mandate or any policy decision of the Office.

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Marginal note:Qualified privilege

 An oral or written statement or a report made under this Act by the Office’s auditor or an examiner has qualified privilege.

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Marginal note:Disclosure of material developments

 The Commissioner must, as soon as feasible, notify the Minister of any financial or other developments that, in the Commissioner’s opinion, are likely to have a material effect on the Office’s ability to carry out its mandate or exercise its powers or perform its duties or functions, on its performance or on its requirements for funding.

Annual Report

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Marginal note:Contents

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     (1) The Office must, within four months after the end of each fiscal year, submit to the Minister an annual report on

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      (a) the use and vitality of Indigenous languages in Canada;

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      (b) the needs of Indigenous groups, communities and peoples and entities that are specialized in Indigenous languages — and the progress made — in relation to the reclamation, revitalization, maintenance and strengthening of Indigenous languages;

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      (c) the adequacy of funding provided by the Government of Canada for the purposes of initiatives related to Indigenous languages; and

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      (d) the implementation of this Act.

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    Marginal note:Activities of Office and other contents

    (2) The annual report must also set out information respecting the Office’s principal activities for the fiscal year and must include

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      (a) a list of the research and studies undertaken under subsection 24(1);

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      (a.1) the Office’s financial statements;

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      (b) the annual auditor’s report;

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      (c) a statement on the extent to which the Office has met its objectives for the fiscal year; and

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      (d) any other information specified by the regulations.

 
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