CANADIAN COUNCIL OF PUBLIC ACCOUNTS COMMITTEES
IMPROVING ACCOUNTABILITY: CANADIAN PUBLIC ACCOUNTS COMMITTEES
AND LEGISLATIVE AUDITORS -- Continued
| 41. | Legislation make specific provision for the confidentiality of the Auditor's working papers. (p.63) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Newfoundland | |
| House of Commons | Prince Edward Island | |
| Manitoba | Yukon | |
| New Brunswick | British Columbia | |
| Nova Scotia | ||
| Ontario | ||
| Saskatchewan |
Explanatory Notes
| Manitoba | -- | Through the Freedom of Information Act |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.26 Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 42. | Auditors be given legislative authority to obtain any information or documents they require from crown organizations or their auditors, an to conduct any further examinations that they deem necessary. (p.66) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | New Brunswick | Newfoundland |
| House of Commons | Nova Scotia | |
| Manitoba | Yukon | |
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Quebec | -- | Several constitutent public group laws designate an auditor other than the Auditor General. The latter does not therefore have jurisdiction on all public groups. For several years, he calls for a frame of law for specifying and harmonizing the imputable mechanisms of unity of public groups. |
| Saskatchewan | -- | S.24 Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 43. | Given a sufficient improvement in the timeliness of completing government accounts, auditors work toward the goal of completing their annual reports within six months after the fiscal year end, and have their opinions and comments on the financial statements incorporated in the public accounts. (p.68) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| House of Commons | Alberta | Newfoundland |
| Manitoba | Prince Edward Island | Nova Scotia |
| New Brunswick | British Columbia | Ontario |
| Ontario | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| British Columbia | -- | Efforts are continuing. Audit opinions are incorporated in the Public Accounts, but other comments can be made only in the Auditor General's annual report. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Prince Edward Island | -- | Report must be tabled within 15 days from the commencement of the Session. |
| Saskatchewan | -- | S.12 (1.2) Provincial Auditor Act of Saskatchewan [no six-month limit; no incorporation in the Public Account]. |
| 44. | Auditor's annual reports be released to members of the legislature and to the public as soon as they are available, regardless of whether they have been tabled in the legislature. (p.70) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | House of Commons | |
| Manitoba | Newfoundland | |
| New Brunswick | Ontario | |
| Nova Scotia | Prince Edward Island | |
| Yukon | Saskatchewan | |
| Northwest Territories | British Columbia |
Explanatory Notes
| Yukon | -- | Released to MLA's but not to the public. |
| 45. | The auditor's annual report be presented to the Speaker, who shall table it in the legislature at the earliest opportunity. (p.71) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| House of Commons | Prince Edward Island | Alberta |
| Manitoba | British Columbia | |
| New Brunswick | Newfoundland | |
| Northwest Territories | ||
| Nova Scotia | ||
| Ontario | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | Auditor General Act S.19 (4) - Chairman of Standing Committee on Legislative Offices required to table. |
| Manitoba | -- | Provincial Auditor's Act requires the Auditor's annual report to be provided to the Lieutenant Governor in Council who is to lay it before the Assembly. |
| Prince Edward Island | -- | Minister of Finance may also table report in the House. |
| Saskatchewan | -- | S.14 Provincial Auditor Act of Saskatchewan. |
| 46. | Wherever possible and appropriate audit reports incorporate responses by the audited organizations to the auditor's comments and recommendations. (p.72) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | Alberta | New Brunswick |
| House of Commons | Prince Edward Island | Newfoundland |
| Manitoba | Saskatchewan | |
| Northwest Territories | ||
| Nova Scotia | ||
| Ontario | ||
| Yukon |
Explanatory Notes
| Alberta | -- | The Auditor General's annual report does occasionally include comments, but as an exception rather than the rule. |
| 47. | Legislation provide that auditors need not report matters that, in their opinion, are inconsequential. (p.73) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | New Brunswick | |
| British Columbia | Newfoundland | |
| House of Commons | ||
| Manitoba | ||
| Nova Scotia | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | Auditor General Act S.25. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.12(3) Provincial Auditor Act of Saskatchewan |
| Yukon | -- | Not applicable. |
| 48. | Auditors follow up the recommendations made in their reports and ensure that the responses are made known to the public accounts committees. (p.75) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | Alberta | Nova Scotia |
| House of Commons | New Brunswick | |
| Manitoba | ||
| Newfoundland | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | The follow-up by Auditor General takes place and responses are made known if Committee follows-up with Auditor General. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Quebec | -- | The work sessions and the in camera sessions are not registered or transcribed in the debate Journal (Hansard). A committee can, at anytime, retain the services of a judicial stenographer. |
| 49. | Statutory provision be made for auditors to make special reports to the legislature on matters of urgency and importance. (p.76) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | New Brunswick | |
| British Columbia | Newfoundland | |
| House of Commons | Nova Scotia | |
| Manitoba | Prince Edward Island | |
| Ontario | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | Auditor General Act S.20 |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.13 Provincial Auditor Act of Saskatchewan. |
| 50. | Legislation clearly establish auditors as officers of the legislature. (p.77) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Newfoundland | |
| House of Commons | Nova Scotia | |
| Manitoba | Prince Edward Island | |
| New Brunswick | Yukon | |
| Ontario | ||
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Alberta | -- | Auditor General Act S. 3 |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.3 (2) Provincial Auditor Act of Saskatchewan |
| Yukon | -- | Not applicable |
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