Acts and Regulations

2011, c.118 - Auditor General Act

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Full text
Current to 1 January 2024
2011, c.118
Auditor General Act
Deposited May 13, 2011
Definitions
1The following definitions apply in this Act.
“agency of the Crown” Repealed: 2014, c.13, s.1
“appropriation” means any authority of the Legislature to pay money out of the Consolidated Fund. (crédit budgétaire)
“audit” means an audit or examination conducted in accordance with Canadian generally accepted auditing standards or any other professional standards that the Auditor General considers appropriate.(audit)
“auditable entity” means(entité auditable)
(a) a department,
(b) a public entity,
(c) a trust fund,
(d) a service provider, or
(e) a funding recipient.
“Auditor General” means the Auditor General of New Brunswick appointed under subsection 3(1). (vérificateur général)
“Consolidated Fund” means, despite any other Act, the aggregate of all public money that is on hand and on deposit to the credit of the Province. (Fonds consolidé)
“department” means a department as defined in the Financial Administration Act.(ministère)
“fiscal year” means the period commencing on April 1 in one year and ending on March 31 in the next year. (exercice financier)
“funding” includes financial assistance, a tax credit and a waiver of fees.(financement)
“funding recipient” means a person or an organization that has received funding from a department, a public entity or a trust fund.(bénéficiaire de financement)
“money” includes negotiable instruments. (somme)
“money paid to the Province for a special purpose” includes all money paid to a public officer under an Act, trust, treaty, undertaking or contract, to be disbursed for a purpose specified in the Act, trust, treaty, undertaking or contract. (somme versée à la province à une fin spéciale)
“negotiable instrument” includes any cheque, draft, traveller’s cheque, bill of exchange, postal note, money order and any other similar instrument. (effet de commerce négociable)
“personal information” means personal information as defined in the Right to Information and Protection of Privacy Act.(renseignements personnels)
“persons employed in the Office of the Auditor General” means persons appointed by the Auditor General under subsection 4(1). (personnes employées au Bureau du vérificateur général)
“Province” means the Crown in right of the Province of New Brunswick. (province)
“public entity” means (entité publique)
(a) an entity whose financial statements are included in the financial statements of the Province, other than a department,
(b) a Crown corporation, including a board, Crown corporation or commission listed under Part IV of the First Schedule of the Public Service Labour Relations Act,
(c) an entity whose board is, or the majority of the members of which are, appointed by an Act, a Minister appointed under section 2 of the Executive Council Act or the Lieutenant-Governor in Council,
(d) an entity that is accountable to or supervised by the Province or a Minister appointed under section 2 of the Executive Council Act, or
(e) an entity listed under Part II or III of the First Schedule of the Public Service Labour Relations Act.
“public money” means all money received or collected on behalf of the Province and includes(fonds publics)
(a) revenues of the Province,
(b) money borrowed by the Province or received through the issue or sale of securities,
(c) money paid to the Province for a special purpose.
“qualified auditor” means a person in good standing as a member of the Chartered Professional Accountants of New Brunswick. (vérificateur compétent)
“service provider” means a person or an organization that (fournisseur de services)
(a) delivers programs or services on behalf of the Province, or
(b) collects money from the Province or on behalf of the Province.
“trust fund” means a trust that is held by or on behalf of the Province or whose financial statements are included in the financial statements of the Province.(fonds fiduciaire)
1981, c.A-17.1, s.1; 1982, c.3, s.4; 1987, c.L-11.2, s.278; 1988, c.56, s.1; 1991, c.59, s.51; 1992, c.52, s.4; 1994, c.70, s.1; 1995, c.24, s.1; 1997, c.42, s.1; 2002, c.1, s.3; 2003, c.E-4.6, s.161; 2004, c.S-5.5, s.220; 2010, c.N-4.05, s.56; 2011, c.5 (Supp.), s.1; 2013, c.7, s.152; 2013, c.31, s.2; 2014, c.13, s.1; 2014, c.28, s.71; 2023, c.17, s.13
Use of “vérification” and “audit”
2014, c.13, s.2
1.1Unless the context requires otherwise, when construing the French version of any other Act or any regulation, the words “vérification” and “audit” shall be read and construed as having the same meaning, and other parts of speech and grammatical forms of those words shall be read and construed as having corresponding meanings.
2014, c.13, s.2
Office of the Auditor General
2There is established the Office of the Auditor General.
1981, c.A-17.1, s.2
Rules respecting the Auditor General
3(1)Subject to subsections (2.1) to (2.4) and despite the Civil Service Act, the Lieutenant-Governor in Council shall appoint, on the recommendation of the Legislative Assembly, a qualified auditor to be the Auditor General of New Brunswick.
3(2)The Auditor General is an officer of the Legislative Assembly.
3(2.1)Before an appointment is made under subsection (1), a selection committee shall be established for the purpose of identifying persons as potential candidates to be appointed Auditor General.
3(2.2)The selection committee shall be composed of
(a) the Clerk of the Executive Council or a person designated by the Clerk of the Executive Council,
(b) the Clerk of the Legislative Assembly or a person designated by the Clerk of the Legislative Assembly,
(c) a member of the judiciary, and
(d) a member of the university community.
3(2.3)The selection committee shall develop a roster of qualified candidates and submit a list of names of qualified candidates to the Lieutenant-Governor in Council.
3(2.4)The Premier shall consult with the leader of the opposition and the leaders of the other political parties having representation in the Legislative Assembly during the most recent sitting with respect to one or more qualified candidates from the selection committee’s list of qualified candidates.
3(3)Subject to subsection (3.1), the Auditor General shall hold office for a term of ten years and is not eligible for reappointment.
3(3.1)The Lieutenant-Governor in Council may extend the term of the Auditor General for a period of not more than 12 months.
3(3.2)The Auditor General may resign from office by notice in writing addressed to the Speaker of the Legislative Assembly or, if there is no Speaker or the Speaker is absent from the Province, to the Clerk of the Legislative Assembly.
3(3.3)The Speaker or the Clerk, as the case may be, shall immediately inform the Lieutenant-Governor in Council of the Auditor General’s resignation.
3(4)The Auditor General holds office during good behaviour and may be removed for cause only by the Lieutenant-Governor in Council on an address in which two-thirds of the members of the Legislative Assembly concur.
3(4.1)The Lieutenant-Governor in Council, upon an address in which a majority of the members of the Legislative Assembly voting concur, may suspend the Auditor General, with or without pay, pending an investigation that may lead to removal under subsection (4).
3(4.2)If the Legislature is not in session, a judge of The Court of King’s Bench of New Brunswick may, on an application by the Lieutenant-Governor in Council, suspend the Auditor General, with or without pay, for incapacity, neglect of duty or misconduct.
3(4.3)If the Lieutenant-Governor in Council makes an application under subsection (4.2), the practice and procedure of The Court of King’s Bench of New Brunswick respecting applications applies.
3(4.4)If a judge of The Court of King’s Bench of New Brunswick suspends the Auditor General under subsection (4.2), the judge shall do the following:
(a) appoint an acting Auditor General to hold office until the suspension has been dealt with by the Legislative Assembly; and
(b) table a report on the suspension with the Legislative Assembly within ten days after the commencement of the next session of the Legislature.
3(4.5)No suspension under subsection (4.2) shall continue beyond the end of the next session of the Legislature.
3(4.6)If the Auditor General has been suspended under subsection (4.1), the Lieutenant-Governor in Council may appoint an acting Auditor General to hold office until the suspension has elapsed.
3(4.7)An acting Auditor General, while in office, has the powers and duties of the Auditor General and shall be paid such salary or other remuneration and expenses as the Lieutenant-Governor in Council may fix.
3(5) The Lieutenant-Governor in Council may appoint an acting Auditor General for a term of up to one year if
(a) the office of Auditor General becomes vacant during a sitting of the Legislative Assembly, but the Legislative Assembly does not make a recommendation under subsection (1) before the end of the sitting, or
(b) the office of Auditor General becomes vacant while the Legislative Assembly is not sitting.
3(5.1)The appointment of the acting Auditor General comes to an end when a new Auditor General is appointed under subsection (1).
3(5.2)If the Auditor General is unable to act because of illness, the Lieutenant-Governor in Council may appoint an acting Auditor General, whose appointment comes to an end when the Auditor General is again able to act or when the office becomes vacant.
3(5.3)An appointment under subsection (4.4), (4.6), (5) or (5.2) shall not impede a person’s subsequent appointment under subsection (1).
3(5.4)The Premier shall consult with the leader of the opposition before an appointment is made under subsection (4.6), (5) or (5.2).
3(6)The Auditor General shall be paid an annual salary as determined by the Lieutenant-Governor in Council within the deputy head pay plan and is entitled to receive similar benefits to those provided to deputy heads.
3(7)The pension plan converted to a shared risk plan in accordance with An Act Respecting Public Service Pensions applies to the Auditor General.
3(8)The Auditor General shall not be a member of the Legislative Assembly and shall not, without prior approval in each particular case by the Legislative Assembly or the Lieutenant-Governor in Council when the Legislative Assembly is not in session, hold any office of trust or profit, other than his or her office as Auditor General, or engage in any occupation for reward outside the duties of his or her office.
3(9)Before entering on the exercise of the duties of his or her office the Auditor General shall take an oath, administered by the Speaker or the Clerk of the Legislative Assembly, that he or she will faithfully and impartially perform the duties of his or her office, will observe and comply with the laws of Canada and New Brunswick, and will not disclose or give to any person any document or information received by him or her under this Act except as he or she may be legally required to do so.
1981, c.A-17.1, s.3; 1984, c.C-5.1, s.45; 2007, c.30, s.18; 2013, c.1, s.1; 2013, c.44, s.12; 2023, c.17, s.13
Administration of the Office of the Auditor General
2014, c.13, s.3
3.1The Auditor General shall administer the affairs of the Office of the Auditor General.
2014, c.13, s.3
Rules governing employees
4(1)Despite the Civil Service Act, the Auditor General may appoint those persons to positions in the Office of the Auditor General that he or she considers necessary to enable him or her to fulfil his or her responsibilities under this Act.
4(2)The Auditor General may contract for those professional services, for limited periods of time or in respect of particular matters, that he or she considers necessary to enable him or her to fulfil his or her responsibilities under this Act.
4(3)The Treasury Board shall determine and regulate the pay to which persons employed in the Office of the Auditor General are entitled for services rendered, the hours of work and leave of those persons and any related matters.
4(4)The Auditor General shall
(a) determine the manpower requirements of the Office of the Auditor General,
(b) provide for the classification and organization of positions of persons employed in the Office of the Auditor General,
(c) determine and regulate payments that may be made to persons employed in the Office of the Auditor General by way of reimbursement of travelling or other expenses and by way of allowances in respect of expenses and conditions arising out of their employment,
(d) determine requirements for the training and development of personnel in the Office of the Auditor General and fix the terms on which the training and development may be carried out,
(e) establish standards of competence and discipline in the Office of the Auditor General and prescribe the financial or other penalties including suspension and discharge that may be applied for incompetence, incapacity or for breaches of discipline or misconduct, and the circumstances and manner in which the authority by which or whom those penalties may be applied or may be varied or rescinded in whole or in part, and
(f) subject to subsection (3), provide for any other matters, including terms and conditions of employment, not otherwise specifically provided for in this subsection, that he or she considers necessary for effective personnel management in the Office of the Auditor General.
4(5)The Civil Service Act and the provisions of the Financial Administration Act with respect to personnel management do not apply to persons employed in the Office of the Auditor General.
4(6)The pension plan converted to a shared risk plan in accordance with An Act Respecting Public Service Pensions applies to all persons employed in the Office of the Auditor General.
4(7)Despite any other provision of this section, on September 17, 1981, the members of the Civil Service who were employed immediately before September 17, 1981, in the Auditor General’s office established under the Financial Administration Act shall cease to be employed in the Civil Service under the Civil Service Act and each such person shall be deemed to be a person appointed by the Auditor General under subsection (1) at a salary of not less than the person was receiving immediately before September 17, 1981.
4(8)Despite subsection (7), the accumulated benefits of persons referred to in subsection (7) shall be maintained under this Act and shall continue to accumulate as the Treasury Board shall determine.
4(9)Before performing any duty as an employee of the Auditor General, every person employed in the Office of the Auditor General shall, before the Auditor General or a person designated in writing by him or her,
(a) take and subscribe the following oath of office, or
(b) make and subscribe the following affirmation of office:
I, _____________________ , do swear (or solemnly affirm) that I will faithfully discharge my duties as an employee of the Auditor General and will observe and comply with the laws of Canada and New Brunswick and, except as I may be legally required, I will not disclose or give to any person any information or document that comes to my knowledge or possession by reason of my being an employee of the Auditor General. (In the case where an oath is taken add “So help me God”.)
4(10)The Auditor General may require any person or class of persons appointed by the Auditor General under a contract for professional services to take and subscribe the oath or make and subscribe the affirmation set out in subsection (9).
4(11)A copy of the oath or affirmation administered to an employee of the Office of the Auditor General under subsection (9) shall be kept in the file of the employee in the Office of the Auditor General.
4(12)The failure of a person employed in the Office of the Auditor General to do one of the following as required by subsection (9) may be considered as cause for dismissal:
(a) take and subscribe or adhere to the oath; or
(b) make and subscribe or adhere to the affirmation.
1981, c.A-17.1, s.4; 1983, c.4, s.1; 1984, c.44, s.12; 1985, c.4, s.7; 2013, c.44, s.12; 2014, c.13, s.4; 2016, c.37, s.19
Prohibited activities
5(1)A person employed in the Office of the Auditor General shall not
(a) be a candidate in a provincial or federal election or in an election for any local government office,
(b) solicit funds for a provincial, federal or local government party or candidate, or
(c) associate his or her position in the Office of the Auditor General with any political activity.
5(2)Contravention of any of the provisions of subsection (1) may be considered as cause for dismissal.
1981, c.A-17.1, s.5; 2005, c.7, s.6; 2017, c.20, s.11
Delegation of powers and duties
6The Auditor General may delegate in writing to any person employed in the Office of the Auditor General, or to any person appointed by the Auditor General under a contract for professional services, authority to exercise any power or perform any duty of the Auditor General other than reporting to the Legislative Assembly.
1981, c.A-17.1, s.6; 2014, c.13, s.5
Immunity
7No action or other proceeding lies or shall be instituted against the Auditor General, a former Auditor General, a person employed in the Office of the Auditor General, a former employee of the Office of the Auditor General or a person appointed by the Auditor General under a contract for professional services for any act done in good faith in the exercise or performance or the intended exercise or performance of a power or duty under this or any other Act or for any neglect or default in the exercise or performance in good faith of such a power or duty.
1981, c.A-17.1, ss.7(1); 2014, c.13, s.6
Indemnity
2014, c.13, s.7
7.1(1)Any costs, charges and expenses, including money paid to settle an action or satisfy a judgment, reasonably incurred by the Auditor General, a former Auditor General, a person employed in the Office of the Auditor General or a former employee of the Office of the Auditor General in respect of any proceeding in which the individual is involved in connection with the powers or duties of the individual under this Act or any other Act may be paid from the funds allocated for the Office of the Auditor General, except costs, charges and expenses that are occasioned by the individual’s own wilful neglect or wilful default.
7.1(2)On receiving notification of a proceeding in respect of which a person may be indemnified under this section, the Office of the Auditor General may appoint the legal counsel that it considers appropriate to represent the person in the proceeding and the legal counsel may settle the matter with the consent of that Office.
2014, c.13, s.7
Witnesses not compellable
2014, c.13, s.7
7.2The Auditor General, a former Auditor General, a person employed in the Office of the Auditor General, a former employee of the Office of the Auditor General or a person appointed by the Auditor General under a contract for professional services is not required to give testimony in any civil proceeding, except in a proceeding under this Act, respecting information obtained in the exercise or performance of his or her powers or duties under this Act or any other Act.
2014, c.13, s.7
Preservation of secrecy
8(1)The Auditor General and a person employed in the Office of the Auditor General or appointed by the Auditor General under a contract for professional services shall preserve secrecy with respect to all matters that come to his or her knowledge in the course of his or her employment or duties under this Act or any other Act and shall not communicate any of those matters to any person.
8(2)Subject to subsection (3), subsection (1) does not apply if communication is required in connection with the applicable professional standards, the administration of this Act or any proceedings under this Act or under the Criminal Code (Canada).
8(3)Information provided to the Auditor General shall not be communicated by a person required to preserve secrecy under subsection (1) without the consent of each holder of any privilege to which the information is subject.
1981, c.A-17.1, ss.7(2); 2014, c.13, s.8
Dispute resolution
2014, c.13, s.9
8.1(1)For the purposes of section 8(3), if the Auditor General and an auditable entity are unable to agree as to whether information disclosed to the Auditor General is subject to a claim of privilege, the Auditor General and the auditable entity may enter into an arbitration agreement as defined in the Arbitration Act.
8.1(2)An arbitration hearing is open to the public unless the arbitrator orders that the public be excluded from all or part of the arbitration hearing.
8.1(3)The Arbitration Act applies to an arbitration under this Act, but if there is a conflict between a provision of this Act and a provision of the Arbitration Act, the provision of this Act prevails.
8.1(4)If the Auditor General and the auditable entity do not enter into an arbitration agreement under subsection (1), either party may make an application to The Court of King’s Bench of New Brunswick or a judge of that Court to determine whether the information is subject to a claim of privilege.
8.1(5)If the Auditor General and an auditable entity are unable to agree under subsection (1), a person required to preserve secrecy under subsection 8(1) shall not disclose the information unless a determination that the information is not subject to a claim of privilege is made on the matter and all appeals from that determination have been finally determined or the time for appealing has expired.
2014, c.13, s.9; 2023, c.17, s.13
Personal information
2014, c.13, s.9
8.2The Office of the Auditor General shall not retain personal information collected in the course of an audit after the period required by applicable professional standards.
2014, c.13, s.9
Audits of financial statements of public entities and trust funds
2014, c.13, s.10
9(1)For the purposes of this section, an audit does not include a performance audit conducted under section 9.1.
9(2)Despite any other Act, the Auditor General may audit or appoint a qualified auditor to audit the accounts of a public entity or a trust fund.
9(3)Despite any other Act and subject to the approval of the Auditor General, a public entity or a trust fund may appoint a qualified auditor, other than the Auditor General, to audit the accounts of the public entity or the trust fund.
9(4)When the accounts of a public entity or a trust fund are audited by a qualified auditor other than the Auditor General, the qualified auditor shall provide to the Auditor General, without delay
(a) after completing the audit, a copy of his or her report of findings and recommendations and a copy of the audited financial statements of the public entity or trust fund,
(b) on the request of the Auditor General, any working papers, files, reports, schedules and other documents in respect of the audit or in respect of any other audit of the public entity or trust fund, and
(c) on the request of the Auditor General, a full explanation of work performed, tests obtained and any other information within the qualified auditor’s knowledge in respect of the public entity or trust fund.
9(5)If the Auditor General is of the opinion that any information that is provided to him or her under subsection (4) is insufficient, he or she may conduct an additional audit or may appoint a qualified auditor to conduct an additional audit of the accounts of the public entity or trust fund.
9(6)The Auditor General may charge reasonable fees as a recovery for the costs of audits conducted under subsection (2) or (5) or section 12.
9(7)The Auditor General may retain and expend the fees charged under subsection (6) in the manner and for the purposes that the Auditor General considers appropriate.
1981, c.A-17.1, s.8; 2014, c.13, s.11
Performance audit
2014, c.13, s.12
9.1(1)The Auditor General may conduct a performance audit of an auditable entity or any program, service, process or function of an auditable entity.
9.1(2)The performance audit under subsection (1) may be conducted in respect of
(a) governance, economy, efficiency or effectiveness,
(b) performance monitoring or performance reporting,
(c) internal control systems,
(d) the compliance with policy, legislation or appropriations,
(e) the management and appropriate use of public money or other resources or property, and
(f) the maintenance of any required documents including accounting records.
9.1(3)If the auditable entity falls exclusively within paragraph (d), paragraph (e) or paragraphs (d) and (e) of the definition “auditable entity” in section 1, a performance audit under subsection (1) shall be limited to
(a) the program or service delivered on behalf of the Province,
(b) the money collected from the Province or on behalf of the Province, or
(c) the funding received from a department, a public entity or a trust fund.
2014, c.13, s.12
Joint audit
2014, c.13, s.12
9.2(1)With respect to public money that is spent jointly or programs that are administered jointly, the Auditor General may conduct a joint audit with the Auditor General of Canada or a Provincial Auditor or an Auditor General of another province or a territory of Canada.
9.2(2)A joint audit of an auditable entity referred to in subsection 9.1(3) shall be limited to a performance audit under section 9.1.
2014, c.13, s.12
Powers respecting redeemed securities
Repealed: 2014, c.13, s.13
2014, c.13, s.13
10Repealed: 2014, c.13, s.14
1981, c.A-17.1, s.9; 2014, c.13, s.14
Duty respecting Public Accounts
11The Auditor General shall audit the financial statements of the Province required by section 41 of the Financial Administration Act to be included in the Public Accounts and shall express his or her opinion as to the fair presentation of the financial statements.
1981, c.A-17.1, s.10; 2014, c.13, s.15
Audits on request
2014, c.13, s.16
12(1)On the request of the Legislative Assembly, a committee of the Legislative Assembly, the Lieutenant-Governor in Council, the Chair of the Treasury Board or a member of Executive Council, the Auditor General may audit and report on any matter related to the financial affairs of the Province or to public property or on any funding recipient or any person or organization that is requesting funding from the Province if, in the opinion of the Auditor General, the assignment does not interfere with his or her primary responsibilities.
12(2)For the purposes of this section, the Auditor General has the powers of a commissioner under the Inquiries Act.
1981, c.A-17.1, s.11; 1984, c.44, s.12; 1988, c.56, s.2; 2014, c.13, s.17; 2016, c.37, s.19
Access to information
13Despite any other Act, the Auditor General is entitled
(a) to free access at all convenient times to information, including files, documents, records, agreements and contracts, despite that they may be confidential or private, that relates to the fulfilment of his or her responsibilities, and
(b) to require and receive from officers and employees of an auditable entity the information, reports and explanations that he or she considers necessary to fulfil his or her responsibilities.
1981, c.A-17.1, ss.12(1); 2014, c.13, s.18
Evidence
2014, c.13, s.19
13.1For the purposes of this Act, the Auditor General may
(a) issue a summons to witness to compel the attendance of witnesses,
(b) administer oaths and affirmations, and
(c) require evidence to be given under oath or affirmation.
2014, c.13, s.19
Obstruction
2014, c.13, s.19
13.2(1)No person shall obstruct the Auditor General, a person employed in the Office of the Auditor General or a person appointed by the Auditor General under a contract for professional services in the exercise or performance or the intended exercise or performance of his or her powers or duties under this Act or any other Act, and no person shall conceal or destroy any documents that the Auditor General considers necessary for the purposes of this Act or any other Act.
13.2(2)A person who violates or fails to comply with subsection (1) commits an offence punishable under Part 2 of the Provincial Offences Procedure Act as a category F offence.
2014, c.13, s.19
Representatives in an auditable entity
2014, c.13, s.20
14(1)The Auditor General may station in any auditable entity one or more persons employed in the Office of the Auditor General or one or more persons appointed by the Auditor General under a contract for professional services to enable the Auditor General to exercise or perform his or her powers or duties, and the auditable entity shall provide the necessary office accommodation for those persons.
14(2)The Auditor General shall require every person stationed in an auditable entity under subsection (1) to comply with any security requirements applicable to, and to take any oath of secrecy required to be taken by, persons employed in that auditable entity.
1981, c.A-17.1, ss.12(2), (3); 2014, c.13, s.21
Annual report to Legislative Assembly
15(1)The Auditor General shall report at least annually to the Legislative Assembly
(a) on the work of his or her office, and
(b) on whether, in carrying on the work of his or her office, he or she received all the information and explanations he or she required.
15(2)Repealed: 2014, c.13, s.22
15(3)An annual report by the Auditor General to the Legislative Assembly shall be submitted to the Speaker of the Legislative Assembly on or before December 31 in the year to which the report relates, and the Speaker of the Legislative Assembly shall table each report before the Legislative Assembly without delay after receipt of it by him or her or, if the Legislative Assembly is not then in session, within ten days following the commencement of the next session of the Legislative Assembly.
15(4)If the Legislative Assembly is not in session when the Auditor General submits his or her annual report, the Speaker shall cause a copy of the report to be filed with the Chair of the Standing Committee on Public Accounts for review by that Committee if the Committee has been authorized to sit after prorogation by a resolution of the Legislative Assembly under the Legislative Assembly Act.
1981, c.A-17.1, s.13; 1988, c.56, s.3; 1991, c.27, s.4; 2007, c.30, s.18; 2014, c.13, s.22
Annual business plan and performance report
2014, c.13, s.23
15.1The Auditor General shall submit annually to the Clerk of the Legislative Assembly a business plan and a performance report for his or her office.
2014, c.13, s.23
Audit working papers
2014, c.13, s.23
15.2Working papers in respect of an audit by the Auditor General shall not be laid before the Legislative Assembly or any committee of the Legislative Assembly.
2014, c.13, s.23
Duty respecting improper retention of public money
16When it appears to the Auditor General that public money has been improperly retained by any person, he or she shall report the circumstances of the case to the Minister of Finance and Treasury Board without delay.
1981, c.A-17.1, ss.14(1); 2016, c.37, s.19; 2019, c.29, s.11
Reporting matters discovered during audits
17(1)The Auditor General may advise officers and employees of an auditable entity of matters discovered during his or her audit, including evidence of
(a) fraud or other illegal activity,
(b) inappropriate behaviour of an officer or an employee, including conflicts of interest and misuse of public property,
(c) obstruction or withholding of information,
(d) public money having been collected, used or accounted for inappropriately or for purposes other than those intended,
(e) an appropriation having been exceeded or applied to a purpose or in a manner not authorized by the Legislature, or
(f) an expenditure having been made without authority.
17(2)The Auditor General may advise the Legislative Assembly if he or she discovers evidence referred to in subsection (1).
17(3)If a matter under subsection (1) involves a member of the Legislative Assembly, the Auditor General may advise the Speaker of the Legislative Assembly, the Attorney General of New Brunswick and the leader of the political party to which the member belongs.
1981, c.A-17.1, ss.14(2); 1985, c.4, s.7; 2014, c.13, s.24
Assisting committees of the Legislative Assembly
2014, c.13, s.25
18(1)At the request of the Standing Committee on Public Accounts, the Auditor General, or any employee of the Office of the Auditor General or any person appointed under a contract for professional services who is designated by the Auditor General, shall attend at the meetings of the Committee in order to assist the Committee
(a) in planning the agenda for review of the Public Accounts and the annual report of the Auditor General, and
(b) during its review of the Public Accounts and the annual report of the Auditor General.
18(2)On the request of any other committee of the Legislative Assembly, the Auditor General, a person employed in the Office of the Auditor General or a person appointed by the Auditor General under a contract for professional services and designated by the Auditor General may attend meetings of the committee to assist the committee as required.
1981, c.A-17.1, s.15; 1991, c.27, s.4; 2014, c.13, s.26
Auditing accounts of the Office of the Auditor General
2014, c.13, s.27
19(1)A qualified auditor appointed by the Speaker of the Legislative Assembly shall audit the accounts of the Office of the Auditor General annually.
19(2)The auditor appointed under subsection (1) shall examine the accounts of the Office of the Auditor General and, not later than December 31, shall report the results of his or her audit to the Speaker of the Legislative Assembly, who shall table the report without delay before the Legislative Assembly or, if the Legislative Assembly is not then in session, within ten days following the commencement of the next session of the Legislative Assembly.
1981, c.A-17.1, s.16; 1984, c.44, s.12; 2007, c.30, s.18; 2014, c.13, s.28
Submission of estimate of expenses to Legislative Administration Committee
2014, c.13, s.29
20(1)The Auditor General shall submit annually to the Legislative Administration Committee, or any other standing committee of the Legislative Assembly that the Speaker of the Legislative Assembly considers appropriate, an estimate of the sums that will be required to be provided by the Legislature for the salaries, allowances and expenses of the Office of the Auditor General during the next fiscal year and an estimate of the fees that may be recovered under subsection 9(6) during the next fiscal year.
20(2)The committee under subsection (1) shall review the estimate submitted, determine the allocation of funds for the Office of the Auditor General and submit the allocation to the Treasury Board for inclusion, without revision, in the Main Estimates.
1981, c.A-17.1, s.17; 1984, c.44, s.12; 2014, c.13, s.30; 2016, c.37, s.19
References to Auditor General in other Acts
21Any reference in any other Act to the Auditor General appointed under this Act or any other Act shall be deemed to be a reference to the Auditor General appointed under this Act.
1981, c.A-17.1, s.18
Regulations
2014, c.13, s.31
22The Lieutenant-Governor in Council may make regulations
(a) defining any word or expression used in but not defined in this Act for the purposes of this Act, the regulations or both;
(b) respecting any other matter that the Lieutenant-Governor in Council considers necessary or advisable to carry out effectively the intent of this Act.
2014, c.13, s.31
N.B. This Act was proclaimed and came into force September 1, 2011.
N.B. This Act is consolidated to June 16, 2023.