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First Nations Fiscal Management Act

Version of section 122 from 2006-04-01 to 2023-06-19:

Marginal note:Report

  •  (1) An examiner shall, on completion of a special examination in respect of an institution, submit a report on his or her findings, and a summary of that report, to the Minister and to the board of directors of the institution.

  • Marginal note:Contents

    (2) The report of an examiner shall include

    • (a) a statement whether in the examiner’s opinion, having regard to the criteria referred to in subsection 119(2), there is a 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:Posting of report

    (3) An institution shall, as soon as possible after receipt of an examiner’s report, post a summary of the report on an Internet website maintained by the institution.

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