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Financial Administration Act

Version of section 139 from 2009-03-12 to 2024-04-01:

Marginal note:Report

  •  (1) An examiner shall, on completion of the special examination, submit a report on his findings to the board of directors of the corporation examined.

  • Marginal note:Contents

    (2) The report of an examiner under subsection (1) shall include

    • (a) a statement whether in the examiner’s opinion, with respect to the criteria established pursuant to subsection 138(3), there is reasonable assurance that there are no significant deficiencies in the systems and practices examined; and

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

  • Marginal note:Report to Minister and President of the Treasury Board

    (3) The board of directors shall, within 30 days after the day on which it receives the report, submit the report to the appropriate Minister and the President of the Treasury Board.

  • Marginal note:Report available to public

    (4) The board of directors shall, within 60 days after the day on which it receives the report, make the report available to the public.

  • R.S., 1985, c. F-11, s. 139
  • 2009, c. 2, s. 375

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