CANADIAN COUNCIL OF PUBLIC ACCOUNTS COMMITTEES
IMPROVING ACCOUNTABILITY: CANADIAN PUBLIC ACCOUNTS COMMITTEES
AND LEGISLATIVE AUDITORS -- Continued
| 51. | An objective, rigorous search process be used in filling a vacancy in the Auditor's position. (p.78) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Prince Edward Island | Yukon |
| House of Commons | ||
| Manitoba | ||
| New Brunswick | ||
| Newfoundland | ||
| Nova Scotia | ||
| Ontario | ||
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Yukon | -- | Not applicable |
| 52. | Mechanisms be devised to ensure that the individual appointed to the position of auditor is acceptable to both government and opposition members of the legislature. (p.80) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Nova Scotia | Manitoba |
| House of Commons | New Brunswick | |
| Newfoundland | Prince Edward Island | |
| Ontario | Yukon | |
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.3 (1) Provincial Auditor Act of Saskatchewan - PAC Chairman consulted. |
| Yukon | -- | Not applicable. |
| 53. | Statutory provision be made for filling a temporary vacancy in the office of auditor, and such provision include safeguards to prevent interim appointments for unduly extended periods of time. (p.80) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Prince Edward Island | New Brunswick |
| House of Commons | Nova Scotia | |
| Manitoba | Ontario | |
| Newfoundland | Yukon | |
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Alberta | -- | Auditor General Act S.6 (2) |
| Manitoba | -- | Provincial Auditor's Act provides for the Assistant Provincial Auditor to have the powers and perform the duties of the Provincial Auditor when the Provincial Auditor is ill or in the case of vacancy. Upon expiry of the term the position has been filled on a timely basis. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.5 (2) Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 54. | Auditors be appointed for a fixed, non-renewable term of no more than ten years. (p.82) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Prince Edward Island | Manitoba |
| House of Commons | British Columbia | New Brunswick |
| Saskatchewan | Newfoundland | |
| Nova Scotia | ||
| Ontario | ||
| Yukon |
Explanatory Notes
| Alberta | -- | Term not to exceed 8 years; Auditor General Act S.3 (2). |
| Manitoba | -- | In Manitoba, the Provincial Auditor's Act provides for the appointment of the Provincial Auditor for a term of 10 years with provision for reappointment for a further term of 10 years. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Prince Edward Island | -- | Holds office for ten years and is eligible for reappointment. |
| Saskatchewan | -- | S.3 (2) Provincial Auditor Act of Saskatchewan [during good behaviour]. |
| Yukon | -- | Not applicable |
| 55. | The auditor's salary be tied by statute to that of top public servants. (p.83) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | British Columbia | Newfoundland |
| House of Commons | Nova Scotia | |
| Mantiboa | Yukon | |
| New Brunswick | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan |
Explanatory Notes
| Alberta | -- | Auditor General Act S.7. |
| Manitoba | -- | The Provincial Auditor's Act provides for the Provincial Auditor to be paid a salary within the range of salaries paid to senior deputy ministers. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.4 (1) Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 56. | Provision be made for a review of the auditor's budget by a representative group of legislators before it is presented to the House for approval. (p.85) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | New Brunswick | |
| House of Commons | Newfoundland | |
| Manitoba | Nova Scotia | |
| Ontario | Saskatchewan | |
| Prince Edward Island | Yukon | |
| British Columbia |
Explanatory Notes
| Alberta | -- | Standing Committee on Legislative Offices. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Quebec | -- | The Standing Order does not permit the registration of a minority report. A member can, at any time, note his dissidence by a verbal statement. |
| Yukon | -- | Not applicable. |
| 57. | Legislative provision be made for a special report to the legislature by auditors in whose opinion the resources provided for the operation of their offices are insufficient. (p.85) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | House of Commons | New Brunswick |
| Manitoba | Prince Edward Island | Newfoundland |
| Nova Scotia | Yukon | |
| Ontario | ||
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Alberta | -- | Auditor General Act S.20 provides for report on matters of importance or urgency; S.13 deals with provision for Auditor General to ask for special warrant for extra funding. |
| Prince Edward Island | -- | Legislative Audit Committee may review Auditors' estimates. |
| Saskatchewan | -- | S.13 Provincial Auditor Act of Saskatchewan. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Yukon | -- | Not applicable. |
| 58. | Auditors have sufficient independence from central administrative controls to ensure that they can organize, staff and manage their offices and engage outside expertise as they see fit, within their budgets and within the provisions of legislation designed to protect the rights of public servants. (p.87) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | British Columbia | Newfoundland |
| British Columbia | Yukon | |
| House of Commons | ||
| Manitoba | ||
| New Brunswick | ||
| Nova Scotia | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan |
Explanatory Notes
| Alberta | -- | Auditor General Act S.9. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.5; S.7; S.8 (1) Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 59. | Legislative provision be made for an audit of the audit office, conducted by a qualified auditor who is not an employee of the Crown, with the results made available to the legislature. (p.88) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Newfoundland | |
| House of Commons | Nova Scotia | |
| Manitoba | Yukon | |
| New Brunswick | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Alberta | -- | Auditor General Act S.30. |
| Manitoba | -- | The Provincial Auditor's Act provides for an audit of the Office by a qualified auditor appointed by the Executive Council. This traditionally has been the Comptroller. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.27(3) Provincial Auditor Act of Saskatchewan |
| Yukon | -- | Not applicable. |
| 60. | Separate legislation be enacted dealing with the auditor and the audit office. (p.89) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Newfoundland | |
| House of Commons | Nova Scotia | |
| Manitoba | Yukon | |
| New Brunswick | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Yukon | -- | Not applicable. |
Contents . . . Previous (41-50) . . . Next (61-69)
[ Return to: Canadian Council of Public Accounts Committees Home Page ]
Copyright © 1996: Queen's Printer, Victoria, British Columbia, Canada