V-5.01 - Auditor General Act

Section 32 Disposition versions

2013-06-14

32. The auditor of the books and accounts of a government agency, grant beneficiary referred to in the first paragraph of section 30.1, or body or agency described in section 30.2, other than the Auditor General, must, at the latter’s request and with dispatch, provide the Auditor General with a copy of

(1)  the annual financial statements of the government agency, grant beneficiary, or body or agency;

(2)  the audit report on those statements; and

(3)  any other report of the auditor to the board of directors, the executive or the chief executive officer, as the case may be, of the agency, grant beneficiary referred to in the first paragraph of section 30.1, or body or agency described in section 30.2 on the auditor’s findings and recommendations.

1985, c. 38, s. 32; 1999, c. 40, s. 329; 2008, c. 23, s. 5; 2013, c. 16, s. 75.

2008-06-20

32. The auditor of the books and accounts of a government agency, government enterprise, grant beneficiary referred to in the first paragraph of section 30.1, or body or agency described in section 30.2, other than the Auditor General, must, at the latter’s request and with dispatch, provide the Auditor General with a copy of

(1)  the annual financial statements of the government agency, government enterprise, grant beneficiary, or body or agency;

(2)  the audit report on those statements; and

(3)  any other report of the auditor to the board of directors, the executive or the chief executive officer, as the case may be, of the agency, grant beneficiary referred to in the first paragraph of section 30.1, or body or agency described in section 30.2 on the auditor’s findings and recommendations.

1985, c. 38, s. 32; 1999, c. 40, s. 329; 2008, c. 23, s. 5.

1999-10-22

32. The auditor of the books and accounts of a government agency or a government enterprise, other than the Auditor General, must provide to the latter, with dispatch, a copy of:

(1)  the annual financial statements of the agency or the enterprise;

(2)  his report on these statements;

(3)  any other report he makes to the board of directors, the executive or the management of the agency or the enterprise, as the case may be, on his findings and recommendations.

1985, c. 38, s. 32; 1999, c. 40, s. 329.

1985-06-20

32. The auditor of the books and accounts of a government agency or a government corporation, other than the Auditor General, must provide to the latter, with dispatch, a copy of:

(1)  the annual financial statements of the agency or the corporation;

(2)  his report on these statements;

(3)  any other report he makes to the board of directors, the executive or the management of the agency or the corporation, as the case may be, on his findings and recommendations.

1985, c. 38, s. 32.