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

Act current to 2016-09-18 and last amended on 2011-06-26. Previous Versions

Marginal note:Annual and additional reports to the House of Commons
  •  (1) The Auditor General shall report annually to the House of Commons and may make, in addition to any special report made under subsection 8(1) or 19(2) and the Commissioner’s report under subsection 23(2), not more than three additional reports in any year to the House of Commons

    • (a) on the work of his office; and

    • (b) on whether, in carrying on the work of his office, he received all the information and explanations he required.

  • Marginal note:Idem

    (2) Each report of the Auditor General under subsection (1) shall call attention to anything that he considers to be of significance and of a nature that should be brought to the attention of the House of Commons, including any cases in which he has observed that

    • (a) accounts have not been faithfully and properly maintained or public money has not been fully accounted for or paid, where so required by law, into the Consolidated Revenue Fund;

    • (b) essential records have not been maintained or the rules and procedures applied have been insufficient to safeguard and control public property, to secure an effective check on the assessment, collection and proper allocation of the revenue and to ensure that expenditures have been made only as authorized;

    • (c) money has been expended other than for purposes for which it was appropriated by Parliament;

    • (d) money has been expended without due regard to economy or efficiency;

    • (e) satisfactory procedures have not been established to measure and report the effectiveness of programs, where such procedures could appropriately and reasonably be implemented; or

    • (f) money has been expended without due regard to the environmental effects of those expenditures in the context of sustainable development.

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

    (3) Each annual report by the Auditor General to the House of Commons shall be submitted to the Speaker of the House of Commons on or before December 31 in the year to which the report relates and the Speaker of the House of Commons shall lay each such report before the House of Commons forthwith after receiving it or, if that House is not then sitting, on any of the first fifteen days on which that House is sitting after the Speaker receives it.

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

    (4) Where the Auditor General proposes to make an additional report under subsection (1), the Auditor General shall send written notice to the Speaker of the House of Commons of the subject-matter of the proposed report.

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

    (5) Each additional report of the Auditor General to the House of Commons made under subsection (1) shall be submitted to the House of Commons on the expiration of thirty days after the notice is sent pursuant to subsection (4) or any longer period that is specified in the notice and the Speaker of the House of Commons shall lay each such report before the House of Commons forthwith after receiving it or, if that House is not then sitting, on any of the first fifteen days on which that House is sitting after the Speaker receives it.

  • R.S., 1985, c. A-17, s. 7;
  • 1994, c. 32, s. 2;
  • 1995, c. 43, s. 3.
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).
 
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