Marginal note:Fiscal year

29. The fiscal year of the Territories is the period beginning on April 1 in one year and ending on March 31 in the next year.

Marginal note:Examination and report by Auditor General

• 30. (1) The accounts and financial transactions of the Territories shall be examined by the Auditor General of Canada who shall report annually to the Council the result of that examination, and the report shall state whether in his opinion

  • (a) proper books of account have been kept by the Territories;

  • (b) the financial statements of the Territories were prepared on a basis consistent with that of the preceding fiscal year and are in agreement with the books of account;

  • (c) the statement of expenditures and revenues gives a true and fair view of the expenditures and revenues of the Territories for the fiscal year;

  • (d) the statement of assets and liabilities gives a true and fair view of the affairs of the Territories at the end of the fiscal year; and

  • (e) the transactions of the Territories that have come to the notice of the Auditor General have been within the powers of the Territories under this Act and any other Act applicable to the Territories.

• Marginal note:Other matters

  (2) The Auditor General of Canada shall call attention to any other matter falling within the scope of the examination made under subsection (1) that in the opinion of the Auditor General should be brought to the attention of the Council.

Marginal note:Powers of Auditor General

31. The Auditor General of Canada has, in connection with the examination of the accounts of the Territories, all the powers that the Auditor General has under the Auditor General Act in connection with the examination of the accounts of Canada.

Marginal note:Appointment of judges

32. The Governor in Council shall appoint the judges of such superior, district or county courts as are now or may hereafter be constituted in the Territories.

Marginal note:Tenure of office of judges

33. The judges of the superior, district and county courts in the Territories shall hold office during good behaviour but are removable by the Governor in Council on address of the Senate and House of Commons and shall cease to hold office on attaining the age of seventy-five years.

Marginal note:Ex officio judges

34. A judge, other than a deputy judge, of the Supreme Court of Yukon or of the Nunavut Court of Justice is ex officio a judge of the Supreme Court of the Northwest Territories.