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,
(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Repealed: 1997, c.42, s.1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Repealed: 2003, c.E-4.6, s.161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;
(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Repealed: 1988, c.56, s.1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