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

Act current to 2017-11-06 and last amended on 2011-06-26. Previous Versions

Auditor General Act

R.S.C., 1985, c. A-17

An Act respecting the office of the Auditor General of Canada and sustainable development monitoring and reporting

Short Title

Marginal note:Short title

 This Act may be cited as the Auditor General Act.

  • 1976-77, c. 34, s. 1.

Interpretation

Marginal note:Definitions

 In this Act,

appropriate Minister

ministre compétent

appropriate Minister has the meaning assigned by section 2 of the Financial Administration Act; (ministre compétent)

Auditor General

vérificateur général

Auditor General means the Auditor General of Canada appointed pursuant to subsection 3(1); (vérificateur général)

category I department

ministère de catégorie I

category I department means

Commissioner

commissaire

Commissioner means the Commissioner of the Environment and Sustainable Development appointed under subsection 15.1(1); (commissaire)

Crown corporation

société d’État

Crown corporation has the meaning assigned to that expression by section 83 of the Financial Administration Act; (société d’État)

department

ministère

department has the meaning assigned to that term by section 2 of the Financial Administration Act; (ministère)

funding agreement

accord de financement

funding agreement has the meaning given to that expression by subsection 42(4) of the Financial Administration Act; (accord de financement)

not-for-profit corporation

not-for-profit corporation[Repealed, 2006, c. 9, s. 301]

recipient

bénéficiaire

recipient has the meaning given to that expression by subsection 42(4) of the Financial Administration Act; (bénéficiaire)

recipient corporation

recipient corporation[Repealed, 2006, c. 9, s. 301]

registrar

registraire

registrar means the Bank of Canada and a registrar appointed under Part IV of the Financial Administration Act; (registraire)

sustainable development

développement durable

sustainable development means development that meets the needs of the present without compromising the ability of future generations to meet their own needs; (développement durable)

sustainable development strategy

sustainable development strategy[Repealed, 2008, c. 33, s. 15]

  • R.S., 1985, c. A-17, s. 2;
  • 1995, c. 43, s. 2;
  • 1999, c. 31, s. 8;
  • 2005, c. 30, s. 32;
  • 2006, c. 9, s. 301;
  • 2008, c. 33, s. 15.
Marginal note:Control
  •  (1) For the purpose of paragraph (d) of the definition recipient in subsection 42(4) of the Financial Administration Act, a municipality or government controls a corporation with share capital if

    • (a) shares of the corporation to which are attached more than fifty per cent of the votes that may be cast to elect directors of the corporation are held, otherwise than by way of security only, by, on behalf of or in trust for that municipality or government; and

    • (b) the votes attached to those shares are sufficient, if exercised, to elect a majority of the directors of the corporation.

  • Marginal note:Control

    (2) For the purpose of paragraph (d) of the definition recipient in subsection 42(4) of the Financial Administration Act, a corporation without share capital is controlled by a municipality or government if it is able to appoint the majority of the directors of the corporation, whether or not it does so.

  • 2005, c. 30, s. 33;
  • 2006, c. 9, s. 302.

Auditor General of Canada

Marginal note:Appointment
  •  (1) The Governor in Council shall, by commission under the Great Seal, appoint an Auditor General of Canada after consultation with the leader of every recognized party in the Senate and House of Commons and approval of the appointment by resolution of the Senate and House of Commons.

  • Marginal note:Tenure

    (1.1) The Auditor General holds office during good behaviour for a term of 10 years but may be removed for cause by the Governor in Council on address of the Senate and House of Commons.

  • (2) [Repealed, 2011, c. 15, s. 17]

  • Marginal note:Re-appointment

    (3) Once having served as the Auditor General, a person is not eligible for re-appointment to that office.

  • Marginal note:Interim appointment

    (4) In the event of the absence or incapacity of the Auditor General or if that office is vacant, the Governor in Council may appoint any qualified auditor to hold that office in the interim for a term not exceeding six months, and that person shall, while holding office, be paid the salary or other remuneration and expenses that may be fixed by the Governor in Council.

  • R.S., 1985, c. A-17, s. 3;
  • 2006, c. 9, s. 110;
  • 2011, c. 15, s. 17.
Marginal note:Salary
  •  (1) The Auditor General shall be paid a salary equal to the salary of a puisne judge of the Supreme Court of Canada.

  • Marginal note:Pension benefits

    (2) The provisions of the Public Service Superannuation Act, other than those relating to tenure of office, apply to the Auditor General except that a person appointed as Auditor General from outside the public service may, by notice in writing given to the President of the Treasury Board not more than sixty days after the date of his appointment as Auditor General, elect to participate in the pension plan provided for in the Diplomatic Service (Special) Superannuation Act in which case the provisions of that Act, other than those relating to tenure of office, apply to him and the provisions of the Public Service Superannuation Act do not apply to him.

  • R.S., 1985, c. A-17, s. 4;
  • 2003, c. 22, s. 225(E).

Powers and Duties

Marginal note:Examination

 The Auditor General is the auditor of the accounts of Canada, including those relating to the Consolidated Revenue Fund and as such shall make such examinations and inquiries as he considers necessary to enable him to report as required by this Act.

  • 1976-77, c. 34, s. 5.
Marginal note:Idem

 The Auditor General shall examine the several financial statements required by section 64 of the Financial Administration Act to be included in the Public Accounts, and any other statement that the President of the Treasury Board or the Minister of Finance may present for audit and shall express his opinion as to whether they present fairly information in accordance with stated accounting policies of the federal government and on a basis consistent with that of the preceding year together with any reservations he may have.

  • 1976-77, c. 34, s. 6;
  • 1980-81-82-83, c. 170, s. 25.
 
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