Marginal note:Report

• 31. (1) An examiner shall, on completion of the special examination, submit a report on the examiner’s findings to the Minister.

• Marginal note:Contents

  (2) The report of an examiner shall include

  • (a) a statement indicating whether, in the examiner’s opinion, with respect to the criteria established under subsection 30(2), 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:Tabling in Parliament

  (3) After receiving the report, the Minister shall cause it to be laid before each House of Parliament on any of the next 15 days during which that House is sitting.

• Marginal note:Copy to board and Auditor General

  (4) Within 10 days after the day on which the Minister receives the report, the Minister shall provide the board of directors and the Auditor General with a copy of the report.

Marginal note:Examiner

• 32. (1) Subject to subsection (2), a special examination referred to in section 30 shall be carried out by the Board’s auditor.

• Marginal note:Examiner

  (2) If, in the opinion of the Governor in Council, a person other than the Board’s auditor should carry out a special examination, the Governor in Council may, after the Minister has consulted the board of directors, appoint an auditor who is qualified for the purpose to carry out the examination in lieu of the Board’s auditor and may, after the Minister has consulted the board of directors, remove that qualified auditor at any time.

• Marginal note:Applicable provisions

  (3) Subject to subsection (4), section 29 and sections 135 and 137 of the Financial Administration Act apply in respect of an examiner as though the references in those sections to an auditor were references to an examiner.

• Marginal note:Auditor General eligible

  (4) The Auditor General is eligible to be appointed as an examiner and section 135 of the Financial Administration Act does not apply to the Auditor General in respect of such an appointment.

Marginal note:Statements to Minister

• 33. (1) The Board shall send copies of the financial statements for the first, second and third quarters of the financial year, prepared in accordance with subsection 27(6), to the Minister within 45 days after the end of the three-month period to which they relate.

• Marginal note:Statements to be made public

  (2) Within seven days after the financial statements are sent, the Board shall make the statements available to the public.