V-5.01 - Auditor General Act

Section 26 Disposition versions

2006-04-19

26. The scope of the audit described in section 25 includes, among other matters and to the extent considered appropriate by the auditor, the following, and will enable the auditor to note instances, as may be the case, of material inadequacies relating thereto:

(1)  control of revenue including assessment and collection;

(2)  control of expenditure, including authorization, and compliance with appropriations by Parliament;

(3)  control of assets and liabilities including related authorizations;

(4)  accounting for operations and related statements;

(5)  control and safeguard of property owned or administered;

(6)  acquisition and utilization of resources without sufficient regard to economy or efficiency;

(7)  implementation of satisfactory procedures to measure and report effectiveness in cases where it is reasonable to do so;

(8)  implementation of sustainable development.

1985, c. 38, s. 26; 2006, c. 3, s. 33.

1985-06-20

26. The scope of the audit described in section 25 includes, among other matters and to the extent considered appropriate by the auditor, the following, and will enable the auditor to note instances, as may be the case, of material inadequacies relating thereto:

(1)  control of revenue including assessment and collection;

(2)  control of expenditure, including authorization, and compliance with appropriations by Parliament;

(3)  control of assets and liabilities including related authorizations;

(4)  accounting for operations and related statements;

(5)  control and safeguard of property owned or administered;

(6)  acquisition and utilization of resources without sufficient regard to economy or efficiency;

(7)  implementation of satisfactory procedures to measure and report effectiveness in cases where it is reasonable to do so.

1985, c. 38, s. 26.