V-5.01 - Auditor General Act

Section 23 Disposition versions

2013-06-14

23. The Auditor General is the auditor of the books and accounts of:

(1)  the Consolidated Revenue Fund;

(2)  public bodies;

(3)  government agencies;

(4)  (subparagraph repealed).

The Auditor General may assign to another auditor all or part of the audit of the books and accounts of a government agency, of a fund managed by such an agency or of any other body whose books and accounts the Auditor General is required to audit, except a public body referred to in section 3, but the Auditor General remains responsible for the audit.

An agency, body or fund which derives less than half of its revenues from the Consolidated Revenue Fund and any other funds managed by a public body must pay the fees and costs of the auditor designated under the second paragraph.

The Auditor General is not required to audit the books and accounts of a budget-funded body within the meaning of the Public Administration Act (chapter A-6.01) every year.

1985, c. 38, s. 23; 1999, c. 40, s. 329; 2006, c. 59, s. 143; 2008, c. 23, s. 2; 2013, c. 16, s. 69.

2008-06-20

23. The Auditor General is the auditor of the books and accounts of:

(1)  the Consolidated Revenue Fund;

(2)  public bodies;

(3)  government agencies;

(4)  government enterprises.

The Auditor General may assign to another auditor all or part of the audit of the books and accounts of a government agency or government enterprise, or of a fund managed by a government agency or enterprise, or of any other body whose books and accounts the Auditor General is required to audit, except a public body referred to in section 3, but the Auditor General remains responsible for the audit.

An enterprise, agency, body or fund which derives less than half of its revenues from the Consolidated Revenue Fund and any other funds managed by a public body must pay the fees and costs of the auditor designated under the second paragraph.

The Auditor General is not required to audit the books and accounts of a budget-funded body within the meaning of the Public Administration Act (chapter A-6.01) every year.

1985, c. 38, s. 23; 1999, c. 40, s. 329; 2006, c. 59, s. 143; 2008, c. 23, s. 2.

2006-12-14

23. The Auditor General is the auditor of the books and accounts of:

(1)  the consolidated revenue fund;

(2)  public bodies;

(3)  government agencies;

(4)  government enterprises.

The Auditor General may assign to another auditor all or part of the audit of the books and accounts of a government agency or government enterprise, or of a fund managed by a government agency or enterprise, or of any other body whose books and accounts the Auditor General is required to audit, except a public body referred to in section 3, but the Auditor General remains responsible for the audit.

An enterprise, agency, body or fund which derives less than half of its revenues from the consolidated revenue fund and any other funds managed by a public body must pay the fees and costs of the auditor designated under the second paragraph.

1985, c. 38, s. 23; 1999, c. 40, s. 329; 2006, c. 59, s. 143.

1999-10-22

23. The Auditor General is the auditor of the books and accounts of:

(1)  the consolidated revenue fund;

(2)  public bodies;

(3)  government agencies;

(4)  government enterprises.

1985, c. 38, s. 23; 1999, c. 40, s. 329.

1985-06-20

23. The Auditor General is the auditor of the books and accounts of:

(1)  the consolidated revenue fund;

(2)  public bodies;

(3)  government agencies;

(4)  government corporations.

1985, c. 38, s. 23.