Nunavut Act (S.C. 1993, c. 28)

Marginal note:Auditor of Nunavut

43 The Auditor General of Canada shall act as the auditor of Nunavut.

Marginal note:Submission of Territorial Accounts to Assembly

44 The Commissioner shall, on or before December 31 of each fiscal year, lay before the Assembly a report, called the Territorial Accounts, for the preceding fiscal year of Nunavut, and the Assembly shall consider the report.

Marginal note:Form and contents

45 The Territorial Accounts shall be prepared in such form as the Commissioner may direct and in accordance with accounting principles recommended by the Chartered Professional Accountants of Canada or its successor and shall include

• (a) consolidated financial statements for Nunavut of

  • (i) the financial position as at the end of the fiscal year,

  • (ii) the accumulated surplus or deficit as at the end of the fiscal year,

  • (iii) the revenues and expenditures for the fiscal year, and

  • (iv) the changes in the financial position for the fiscal year; and

• (b) any other information or statements that are required in support of the consolidated financial statements or that are required by the Minister or by or under any law of the Legislature.

Marginal note:Audit and report by auditor

• 46 (1) The auditor of Nunavut shall audit the accounts and financial transactions of Nunavut in each fiscal year in accordance with generally accepted auditing standards and report to the Assembly on the result of that audit, including whether, in the opinion of the auditor,

  • (a) the consolidated financial statements for Nunavut presents fairly, in all material respects and in accordance with accounting principles recommended by the Chartered Professional Accountants of Canada or its successor, the financial position of Nunavut as at the end of the fiscal year and the results of its operations in, and changes in its financial position for, the fiscal year; and

  • (b) the transactions of Nunavut that have come to the notice of the auditor in the course of the audit of the consolidated financial statements have been within the powers of Nunavut under this Act and any other Act applicable to Nunavut.

• Marginal note:Other matters

  (2) The auditor of Nunavut shall call attention to any other matter falling within the scope of the audit made under subsection (1) that, in the opinion of the auditor, should be brought to the attention of the Assembly.

Marginal note:Inquiry and report

47 At the request of the Commissioner, made on the advice of the Executive Council and with the agreement of the Governor in Council, the auditor of Nunavut may, if in the auditor’s opinion it does not interfere with the auditor’s primary responsibilities, inquire into and report to the Assembly

• (a) on any matter relating to the financial affairs of Nunavut or to public property in Nunavut; or

• (b) on any person or organization that has received or is seeking financial aid from the Government of Nunavut.

Marginal note:Powers of auditor

• 48 (1) The auditor of Nunavut has, in connection with the audit of the accounts of Nunavut, all the powers that the Auditor General of Canada has under the Auditor General Act in connection with the examination of the accounts of Canada.

• Marginal note:Access to information

  (2) Except as provided by any law made by the Legislature that expressly refers to this subsection, the auditor of Nunavut is entitled to free access at all convenient times to information that relates to the fulfilment of the auditor’s responsibilities and is entitled to require and receive from the public service of Nunavut such information, reports and explanations as the auditor considers necessary for that purpose.

Lands

Marginal note:Lands vested in Her Majesty

• 49 (1) The following lands are and remain vested in Her Majesty in right of Canada:

  • (a) land acquired with funds of Nunavut;

  • (b) land in Nunavut acquired with funds of the Northwest Territories before the day on which section 3 comes into force;

  • (c) public land, the administration and control of which has been transferred by the Governor in Council to the Commissioner of Nunavut;

  • (d) public land, the administration and control of which has been transferred by the Governor in Council to the Commissioner of the Northwest Territories before the day on which section 3 comes into force;

  • (e) all roads, streets, lanes and trails on public land;

  • (f) land acquired pursuant to tax sale proceedings by the Commissioner of Nunavut; and

  • (g) land in Nunavut acquired pursuant to tax sale proceedings by the Commissioner of the Northwest Territories before the day on which section 3 comes into force.

• Marginal note:Beneficial use or proceeds

  (2) The right to the beneficial use or to the proceeds of the lands referred to in subsection (1) is appropriated to the Commissioner, and the lands may be held by and in the name of the Commissioner for the beneficial use of the Government of Nunavut.

• Marginal note:Management and disposal

  (3) Subject to any law made by the Legislature, the Commissioner may manage, and sell, lease or otherwise dispose of, the lands referred to in subsection (1).

• Marginal note:Relinquishment

  (4) The Commissioner may, with the approval of the Governor in Council, relinquish the administration and control of the entire or any lesser interest in any land referred to in subsection (1), either in perpetuity or for any lesser term.

• Marginal note:Approval

  (5) On the approval of the relinquishment, the appropriation under subsection (2), and the Commissioner’s rights and powers under subsections (2) and (3), in respect of the relinquished land or interest are terminated and the land or interest becomes subject to the control of the Governor in Council.

• Marginal note:Transfer

  (6) The Governor in Council may transfer the administration of the land or interest to a Minister of the Government of Canada or to an agent corporation within the meaning of the Financial Administration Act.

Marginal note:Transfer to Commissioner

50 The Governor in Council may transfer, either in perpetuity or for any lesser term, the administration and control of the entire or any lesser interest in any public land to the Commissioner.

Marginal note:Leases for Nunavut facilities

• 50.1 (1) The Minister may, by instrument satisfactory to the Minister of Justice, transfer to the Commissioner the administration and control of the entire interest in any real property held under a lease entered into by the Minister for facilities for the Government of Nunavut or housing for its employees. The Commissioner is deemed to have accepted the transfer on the day the instrument is signed by the Minister.

• Marginal note:Effect of transfer

  (2) The administration and control is deemed to have been transferred by the Governor in Council.

• Marginal note:Limitation

  (3) This section applies to a lease only if the instrument effecting the transfer is signed on or before March 31, 2004.

Cultural Sites and Property

Marginal note:Regulations

• 51 (1) The Governor in Council may make regulations for the protection, care and preservation of sites, works, objects and specimens in Nunavut of palaeontological, archaeological, ethnological or historical importance, interest or significance and of explorers’ cairns and explorers’ documents in Nunavut.

• Marginal note:Offence

  (2) Every person who contravenes any regulation made under subsection (1) is guilty of an offence punishable on summary conviction.

Marginal note:Power to seize

• 52 (1) A peace officer who believes on reasonable grounds that any object, specimen or document has been removed, taken, shipped, had in possession or otherwise dealt in contravention of the regulations may, in Nunavut, without a warrant, seize the object, specimen or document.

• Marginal note:Forfeiture

  (2) A peace officer who makes a seizure under subsection (1) shall report the seizure as soon as practicable to a justice of the peace, who may, on being satisfied that the object, specimen or document was removed, taken, shipped, had in possession or otherwise dealt with in contravention of the regulations, declare it to be forfeited to Her Majesty in right of Canada and, on that declaration, it is forfeited.

*PART III*[Note: Part III Repealed July 1, 1999.]

PART IVTransitional Provisions

Expenditures

Marginal note:Expenditures

70 Until the first Legislative Assembly of Nunavut is convened, the Commissioner of Nunavut may authorize the payment of monies out of the Nunavut Consolidated Revenue Fund for the purposes of defraying expenses incurred in respect of Nunavut for which there is no other lawful authority to defray.

Interim Commissioner of Nunavut

Marginal note:Interim Commissioner of Nunavut

• 71 (1) The Governor in Council may establish the office of Interim Commissioner of Nunavut and may appoint a person to hold that office during pleasure until the appointment of the first Commissioner of Nunavut.

• Marginal note:Directions

  (2) The Interim Commissioner shall act in accordance with any written directions given to the Interim Commissioner by the Minister.

• Marginal note:Publication

  (3) Directions respecting the exercise of the powers conferred by section 72 or 75 shall be published in such manner as the Minister may determine.

• Marginal note:Absence, incapacity or vacancy

  (4) In the event of the absence or incapacity of the Interim Commissioner, or if the office of Interim Commissioner is vacant, the Minister may, after consultation with the Government of the Northwest Territories and Tunngavik, appoint a person to act as Interim Commissioner until the Interim Commissioner resumes the exercise of the powers, duties and functions of that office or a replacement Interim Commissioner is appointed under subsection (1).

Marginal note:Powers generally

• 72 (1) The Interim Commissioner may

  • (a) enter into contracts for employment to begin on or after the day that section 3 comes into force, by the Government of Nunavut with the persons that the Interim Commissioner considers necessary for the operations of that Government;

  • (b) prescribe the duties of the persons referred to in paragraph (a) and the conditions of their employment consistent with the conditions of employment established by the Government of the Northwest Territories for its employees;

  • (b.1) assign to a person referred to in paragraph (a) any powers, duties or functions provided for in or under the laws of the Legislature that the person is to have and exercise;

  • (c) establish systems and processes for the Government of Nunavut, including the organization and administration of territorial courts; and

  • (d) carry out such other functions as the Governor in Council may, by order, assign to the Interim Commissioner for the purposes of facilitating the assumption by the Government of Nunavut of any of its powers, duties or functions.

• Marginal note:Agreements binding

  (2) Agreements entered into pursuant to paragraph (1)(a) are binding on the Government of Nunavut.

• Marginal note:Consultation

  (2.1) An assignment referred to in paragraph (1)(b.1) that involves powers, duties or functions under an ordinance of the Northwest Territories entitled the Legislative Assembly and Executive Council Act or flowing from an appointment made, on the recommendation of the Executive Council or the Council of the Northwest Territories, by the Commissioner of the Northwest Territories is subject to prior consultation by the Interim Commissioner with the Government of the Northwest Territories and Tunngavik.

• Marginal note:Assignment of powers, duties and functions

  (2.2) The assignment referred to in paragraph (1)(b.1) is deemed to have been made in accordance with the laws that provide for those powers, duties and functions.

• Marginal note:Alteration, etc. of systems

  (3) The Government of Nunavut may alter, revoke or replace any system or process established pursuant to paragraph (1)(c).