<<SR_PageTitle>>

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1In this Act

“agency of the Crown” means an association, authority, board, commission, corporation, council, foundation, institution, organization or other body(organisme de la Couronne)

(a) whose accounts the Auditor General is appointed to audit by its shareholders or by its board of management, board of directors or other governing body,

(b) whose accounts are to be audited by the Auditor General under any other Act or whose accounts the Auditor General is appointed by the Lieutenant-Governor in Council to audit,

(c) whose accounts are to be audited by an auditor, other than the Auditor General, appointed by the Lieutenant-Governor in Council, or

(d) the audit of the accounts of which the Auditor General is required to review or in respect of which the auditor’s report and the working papers used in the preparation of the auditor’s statement are required to be made available to the Auditor General under any other Act,

and includes

(e) Repealed: 1997, c.42, s.1

(f) regional health authorities as defined in the Regional Health Authorities Act,

(f.1) the New Brunswick Securities Commission,

(f.2) Collège communautaire du Nouveau-Brunswick (CCNB) under the New Brunswick Community Colleges Act,

(f.3) New Brunswick Community College (NBCC) under the New Brunswick Community Colleges Act,

(g) the New Brunswick Liquor Corporation established under the New Brunswick Liquor Corporation Act,

(g.1) Repealed: 2003, c.E-4.6, s.161

(g.2) the Workplace Health, Safety and Compensation Commission under the Workplace Health, Safety and Compensation Commission Act,

(g.3) the Atlantic Lottery Corporation Inc.,

(g.31) Invest New Brunswick,

(g.4) New Brunswick Power Holding Corporation under the Electricity Act;

(g.5) New Brunswick Power Transmission Corporation under the Electricity Act;

(g.6) New Brunswick Power Generation Corporation under the Electricity Act;

(g.7) New Brunswick Power Nuclear Corporation under the Electricity Act;

(g.8) New Brunswick Power Distribution and Customer Service Corporation under the Electricity Act; and

(g.9) New Brunswick Electric Finance Corporation under the Electricity Act;

but does not include

(h) a trust company carrying on business under the Trust Companies Act whose books are to be audited by an inspector or auditor appointed by the Lieutenant-Governor in Council under section 12 of the Trust Companies Act or a loan company or trust company carrying on business under the Loan and Trust Companies Act whose books are to be audited under any provision of that Act,

(i) Repealed: 1988, c.56, s.1

(j) Repealed: 1988, c.56, s.1

“appropriation” means any authority of the Legislature to pay money out of the Consolidated Fund;(crédit budgétaire)

“Auditor General” means the Auditor General of New Brunswick appointed pursuant to subsection 3(1);(vérificateur général)

“Consolidated Fund” means, notwithstanding any other Act, the aggregate of all public money that is on hand and on deposit to the credit of the Province;(Fonds consolidé)

“fiscal year” means the period commencing on the first day of April in one year and ending on the thirty-first day of March in the next year; (année financière)

“money” includes negotiable instruments;(somme)

“money paid to the Province for a special purpose” includes all money paid to a public officer under a statute, trust, treaty, undertaking or contract, to be disbursed for a purpose specified in such statute, trust, treaty, undertaking or contract;(somme payée à la province pour 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)

“persons employed in the Office of the Auditor General” means persons appointed by the Auditor General pursuant to subsection 4(1);(personnes employées au bureau du vérificateur général)

“Province” means Her Majesty the Queen in right of the Province of New Brunswick;(province)

“public money” means all money received or collected on behalf of the Province and includes(deniers 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 a recognized accounting association.(vérificateur compétent)

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.24, s.36

Office of the Auditor General

2There is hereby established the Office of the Auditor General.

Rules respecting Auditor General

3(1)Notwithstanding the Civil Service Act, the Lieutenant-Governor in Council shall appoint a qualified auditor to be the Auditor General of New Brunswick for a term, to be determined by the Lieutenant-Governor in Council, of not less than five years and not more than ten years.

3(2)The Auditor General is an officer of the Legislative Assembly.

3(3)The Auditor General is eligible for reappointment under subsection (1).

3(4)The Auditor General holds office during good behaviour and may be removed for cause only by the Lieutenant-Governor in Council upon an address in which two-thirds of the members of the Legislative Assembly concur.

3(5)In the event of the absence or incapacity of the Auditor General or if the office of Auditor General is vacant, the Lieutenant-Governor in Council may appoint a person to perform temporarily the duties of the Auditor General.

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 Public Service Superannuation Act 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 office as Auditor General, or engage in any occupation for reward outside the duties of his office.

3(9)Before entering upon the exercise of the duties of his office the Auditor General shall take an oath, administered by the Speaker or the Clerk of the Legislative Assembly, that he will faithfully and impartially perform the duties of his 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 under this Act except as he may be legally required to do so.

3(10)Notwithstanding any other provision of this Act, the person holding office as Auditor General under the Financial Administration Act immediately prior to the coming into force of this Act shall be deemed to be the Auditor General appointed pursuant to subsection (1) and section 15 of the Financial Administration Act continues to apply with respect to his term of office.

1984, c.C-5.1, s.45; 2007, c.30, s.18

Rules governing employees in Office

4(1)Notwithstanding the Civil Service Act, the Auditor General may appoint such persons to positions in the Office of the Auditor General as he considers necessary to enable him to fulfil his responsibilities under this Act.

4(2)The Auditor General may contract for such professional services, for limited periods of time or in respect of particular matters, as he considers necessary to enable him to fulfil his responsibilities under this Act.

4(3)The Board of Management 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 such persons and any matters related thereto.

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 such 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 such other matters, including terms and conditions of employment, not otherwise specifically provided for in this subsection, as he 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 Public Service Superannuation Act applies to all persons employed in the Office of the Auditor General.

4(7)Notwithstanding any other provision of this section, on the day this Act comes into force the members of the Civil Service who were employed immediately prior to the coming into force of this Act 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 pursuant to subsection (1) at a salary of not less than the person was receiving immediately prior to the coming into force of this Act.

4(8)Notwithstanding 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 Board of Management shall from time to time determine.

4(9)Any collective agreement affecting persons employed in the Office of the Auditor General entered into before the coming into force of this Act remains in force and binds the Auditor General as employer of such persons until the expiry of that agreement.

4(10)Every person employed in the Office of the Auditor General shall, before performing any duty as an employee of the Auditor General,

(a) take and subscribe the following oath of office, or

(b) make and subscribe the following affirmation of office,

before the Auditor General or a person designated in writing by him:

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(11)The Auditor General may require any person or class of persons appointed pursuant to a contract for professional services to assist him for a limited period of time or in respect of a particular matter to take and subscribe the oath, or make and subscribe the affirmation set out in subsection (10).

4(12)A copy of the oath or affirmation administered to an employee of the Office of the Auditor General under subsection (10) shall be kept in the file of the employee in the Office of the Auditor General.

4(13)The failure of a person employed in the Office of the Auditor General to

(a) take and subscribe or adhere to the oath, or

(b) make and subscribe or adhere to the affirmation,

required by subsection (10) may be considered as cause for dismissal.

1983, c.4, s.1; 1984, c.44, s.12; 1985, c.4, s.7

Rules governing employees in Office

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 municipal or rural community office;

(b) solicit funds for a provincial, federal, municipal or rural community party or candidate; or

(c) associate his 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.

2005, c.7, s.6

Delegation of powers and duties of Auditor General

6The Auditor General may delegate in writing to any person employed in the Office of the Auditor General or to any person appointed to assist him pursuant to 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.

Protection from liability

7(1)No proceedings lie against the Auditor General or any person employed in the Office of the Auditor General or any person appointed pursuant to a contract for professional services to assist the Auditor General for a limited period of time or in respect of a particular matter for anything he may do or report or say in the course of the exercise or the intended exercise of functions under this Act, unless it is shown that he acted in bad faith.

Preservation of secrecy

7(2)The Auditor General and each person employed in the Office of the Auditor General or appointed pursuant to a contract for professional services to assist the Auditor General for a limited period of time or in respect of a particular matter shall preserve secrecy with respect to all matters that come to his knowledge in the course of his employment or duties under this Act and shall not communicate any such matters to any person, except as may be required in connection with the administration of this Act or any proceedings under this Act or under the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970.

Auditing duties of Auditor General

8(1)The Auditor General shall audit on behalf of the Legislative Assembly and in such manner as he considers necessary the accounts of the Province relating to

(a) the Consolidated Fund,

(b) all public property, and

(c) all trust or special purpose funds.

Auditing duties of Auditor General

8(2)Where the accounts of an agency of the Crown are not audited by another auditor, the Auditor General shall perform the audit.

Duties of auditor

8(3)Where the accounts of an agency of the Crown are audited other than by the Auditor General the person performing the audit shall

(a) deliver to the Auditor General forthwith after completion of the audit a copy of his report of his findings and his recommendations together with a copy of the audited financial statement of the agency of the Crown;

(b) make available forthwith to the Auditor General, when so requested by him, all working papers, reports, schedules and other documents in respect of the audit or in respect of any other audit of the agency of the Crown specified in the request; and

(c) provide forthwith to the Auditor General, when so requested by him, a full explanation of work performed, tests obtained, and any other information within his knowledge in respect of the agency of the Crown.

Auditing duties of Auditor General

8(4)Where the Auditor General is of the opinion that any information, explanation or document that is provided, made available or delivered to him by the person referred to in subsection (3) is insufficient, he may conduct or cause to be conducted such additional examination and investigation of the records and operations of the agency or corporation as he considers necessary.

Powers of Auditor General respecting redeemed securities

9The Auditor General may, at his discretion,

(a) examine debentures and other securities of the Province that have been redeemed and determine whether such securities have been properly cancelled, and

(b) participate in the destruction of redeemed, cancelled or unissued securities.

Duty of Auditor General respecting Public Accounts

10The Auditor General shall examine the several financial statements required by section 48 of the Financial Administration Act to be included in the Public Accounts and shall express his opinion as to whether they fairly present information in accordance with stated accounting policies of the Province and on a basis consistent with that of the preceding year, together with any reservations he may have.

Power to inquire into financial affairs of province

11(1)Whenever the Legislative Assembly, the Standing Committee on Public Accounts, the Lieutenant-Governor in Council, the Chairman of the Board of Management or the Minister of Finance so requests, the Auditor General may, if in his opinion such an assignment does not interfere with his primary responsibilities, inquire into and report on any matter related to the financial affairs of the Province or to public property or inquire into and report on any person or organization that has received financial assistance from the Province or in respect of which financial assistance from the Province is sought.

11(2)For the purposes of this section, the Auditor General has the powers of a commissioner under the Inquiries Act.

1984, c.44, s.12; 1988, c.56, s.2

Auditor General’s access to information

12(1)Notwithstanding any other Act, the Auditor General is entitled to free access at all convenient times to information, including files, documents and records, that relates to the fulfillment of his responsibilities and he is also entitled to require and receive from members of the public service and from directors, officers, employees and agents of agencies of the Crown such information, reports and explanations as he considers necessary for that purpose.

Placing Office employee in Crown department

12(2)The Auditor General may station in any department or agency of the Crown one or more persons employed in the Office of the Auditor General, or one or more persons appointed pursuant to a contract for professional services to assist him for a limited period of time or in respect of a particular matter, to enable him to carry out his duties and the department or agency of the Crown shall provide the necessary office accommodation for such persons.

Placing Office employee in Crown department

12(3)The Auditor General shall require every person stationed in any department or agency of the Crown pursuant to subsection (2) who is to examine the accounts of a department or agency of the Crown pursuant to this Act to comply with any security requirements applicable to and to take an oath of secrecy required to be taken by persons employed therein.

Annual report to Legislative Assembly

13(1)The Auditor General shall report annually to the Legislative Assembly

(a) on the work of his office, and

(b) on whether, in carrying on the work of his office, he received all the information and explanations he required.

13(2)Each report of the Auditor General under subsection (1) shall indicate anything he considers to be of significance and of a nature that should be brought to the attention of the Legislative Assembly including any cases in which he has observed that

(a) any person wilfully or negligently failed to collect or receive money belonging to the Province;

(b) public money was not accounted for and paid into the Consolidated Fund;

(c) an appropriation was exceeded or applied to a purpose or in a manner not authorized by the Legislature;

(d) an expenditure was made without authority or without being properly vouched or certified;

(e) there has been a deficiency or loss through fraud, default or mistake of any person;

(f) money has been expended without due regard to economy or efficiency;

(g) procedures have not been established to measure and report on the effectiveness of programs, where, in the opinion of the Auditor General, the procedures could appropriately and reasonably be used; or

(h) procedures established to measure and report on the effectiveness of programs were not, in the opinion of the Auditor General, satisfactory.

13(3)Each annual report by the Auditor General to the Legislative Assembly shall be submitted to the Speaker of the Legislative Assembly on or before the thirty-first day of December in the year to which the report relates and the Speaker of the Legislative Assembly shall table each such report before the Legislative Assembly forthwith after receipt thereof by him or, if the Legislative Assembly is not then in session, within ten days following the commencement of the next ensuing session of the Legislative Assembly.

13(4)If the Legislative Assembly is not in session when the Auditor General submits his annual report, the Speaker shall cause a copy of the report to be filed with the Chairman 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 pursuant to the Legislative Assembly Act.

1988, c.56, s.3; 1991, c.27, s.4; 2007, c.30, s.18

Duty of Auditor General respecting improper retention of public money

14(1)Whenever it appears to the Auditor General that any public money has been improperly retained by any person, he shall forthwith report the circumstances of the case to the Minister of Finance.

Reporting matters discovered during examinations

14(2)The Auditor General may advise appropriate officers and employees in the public service of New Brunswick of matters discovered in his examinations and, in particular, may draw any such matter to the attention of officers and employees engaged in the conduct of the business of the Board of Management.

1985, c.4, s.7

Assisting Standing Committee on Public Accounts

15At 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 pursuant to 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.

1991, c.27, s.4

Auditing accounts of Office

16(1)A qualified auditor appointed by the Speaker of the Legislative Assembly on the advice of the Board of Management, shall audit the accounts of the Office of the Auditor General annually.

16(2)The auditor appointed under subsection (1) shall examine the accounts of the Office of the Auditor General and shall, not later than the thirty-first day of December, report the results of his audit to the Speaker of the Legislative Assembly, who shall forthwith table such report before the Legislative Assembly or, if the Legislative Assembly is not then in session, within ten days following the commencement of the next ensuing session of the Legislative Assembly.

1984, c.44, s.12; 2007, c.30, s.18

Submission of estimate of expenses to Board of Management

17(1)The Auditor General shall submit annually to the Board of Management 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 ensuing fiscal year.

17(2)The Board of Management shall review the estimate submitted under subsection (1) and shall determine the allocation of funds for the Office of the Auditor General for inclusion in the Main Estimates of Expenditure.

1984, c.44, s.12

References to Auditor General in other Acts

18Any 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.

Amendment to Financial Administration Act

19Subsection 1(2) of the Financial Administration Act is repealed and the following substituted therefor:

1(2)A reference in any other Act to the office of Comptroller General shall be deemed to be a reference to the office of Comptroller.

Amendment to Financial Administration Act

20Sections 15, 16, 17, 18, 19, 20, 21 and 22 of the Financial Administration Act are repealed.

Commencement

21This Act or any provision thereof comes into force on a day to be fixed by proclamation.

N.B. Sections 1-7, 13(3), (4), 14, 16-19, 20 (as it relates to sections 15, 19, 21(2), (3) and 22 of the Financial Administration Act) and section 21 of this Act were proclaimed and came into force September 17, 1981.

N.B. Sections 8-12, 13(1), (2), 15 and 20 (as it relates to sections 16-18, 20 and 21(1) of the Financial Administration Act) of this Act were proclaimed and came into force April 1, 1982.

N.B. This Act is consolidated to September 1, 2011.

A-17.1 - Auditor General Act

Copy to Clipboard