Naskapi and the Cree-Naskapi Commission Act
Marginal note:Duty of auditor
94 (1) The auditor shall, within four months after the end of the band’s fiscal year, prepare and submit to the band (with a copy to the Minister) a report on the band’s financial statement, stating whether, in the opinion of the auditor, the financial statement presents fairly the financial position of the band in accordance with generally accepted accounting principles applied on a basis consistent with that applied in the previous fiscal year.
Marginal note:Where report delayed
(2) If the auditor has not been able to prepare the report within the period mentioned in subsection (1), the auditor shall notify the band and the Minister of the reasons for the delay.
Marginal note:Explanation of auditor’s report
(3) The band shall present and explain the auditor’s report to the members of the band at an ordinary band meeting.
Marginal note:Copy of auditor’s report to be made available for inspection
(4) The band shall make a copy of the auditor’s report available at the head office of the band, for inspection by members of the band at reasonable hours.
- 1984, c. 18, s. 94
- 2009, c. 12, s. 13
- 2018, c. 4, ss. 49, 122(E)
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