Act BEFORE repealed by 2003-2-44, effective April 4, 2003 (BC Reg 160/2003).
Auditor General Act
[RSBC 1996] CHAPTER 23
Definitions
1 (1) In this Act:
"ministry" means a ministry or branch of the government;
"public body" means
(a) an agency of the government,
(b) a board, commission, council or other body of persons, whether or not incorporated, all the members of which or all the members of the board of management or board of directors of which are appointed by an Act, an order of the Lieutenant Governor in Council or a minister of the government,
(c) a corporation, more than 50% of the shares or ownership of which is, directly or indirectly, vested in the government, or
(d) a corporation, association, board, commission or society to which a grant or advance of public money is made, or the borrowings of which may be guaranteed by the government under the authority of any Act,
but does not include the B.C. Ferry Authority, established under the Coastal Ferry Act, or British Columbia Ferry Corporation.
(2) Other words in this Act have the same meaning as they have in the Financial Administration Act.
Appointment
2 (1) The Lieutenant Governor must, on the recommendation of the Legislative Assembly, appoint as an officer of the Legislature, a person as Auditor General to exercise the powers and perform the duties assigned to the Auditor General under this Act.
(2) The Legislative Assembly must not recommend a person to be appointed as Auditor General unless a special committee of the Legislative Assembly has unanimously recommended to the Legislative Assembly that the person be appointed.
(3) The Auditor General is to be appointed for a term of 6 years and may be reappointed in the manner provided in this section for further 6 year terms.
Salary and expenses
3 (1) The Auditor General is to be paid, out of the consolidated revenue fund, a salary equal to the salary paid to the chief judge of the Provincial Court of British Columbia.
(2) The Auditor General is entitled to be reimbursed for reasonable travelling and out of pocket expenses necessarily and personally incurred in discharging the Auditor General's duties.
Pension
4 (1) Subject to subsections (2) and (3), the Public Service Pension Plan, continued under the Public Sector Pension Plans Act, applies to the Auditor General.
(2) When calculating the amount of a pension under the Public Service Pension Plan, each year of service as Auditor General must be counted as 1 1/2 years of pensionable service.
(3) Despite the accrual of 35 years of pensionable service, contributions to the Public Service Pension Plan must continue for each additional year of service up to 35 years of contributory service.
Oath of office
5 Before beginning to perform the duties of the office, the Auditor General must take an oath before the Clerk of the Legislative Assembly to faithfully and impartially exercise the powers and perform the duties of the office.
Resignation, removal or suspension
6 (1) The Auditor General may at any time resign from office by written notice to the Speaker of the Legislative Assembly or to the Clerk of the Legislative Assembly if there is no Speaker or if the Speaker is absent from British Columbia.
(2) In accordance with the recommendation of the Legislative Assembly, based on cause or incapacity, the Lieutenant Governor must
(a) suspend the Auditor General, with or without salary, or
(b) remove the Auditor General from office.
(3) If the Auditor General is suspended or removed from office or the office of Auditor General becomes vacant, the Lieutenant Governor must, on the recommendation of the Legislative Assembly, appoint an acting Auditor General to hold office until
(a) the end of the period of suspension of the Auditor General, or
(b) an Auditor General is appointed under this Act.
(4) When the Legislature is not sitting and is not scheduled to sit within the next 5 days, the Lieutenant Governor in Council may, with or without salary, suspend the Auditor General from office for cause or incapacity but the suspension ends after the expiry of 20 sitting days.
Acting Auditor General
7 (1) The Lieutenant Governor in Council may appoint an acting Auditor General if
(a) the Auditor General is suspended or removed or the office of Auditor General becomes vacant when the Legislature is sitting but no recommendation under this Act is made by the Legislative Assembly before the end of that session, or
(b) the Auditor General is suspended or the office of Auditor General becomes vacant when the Legislature is not sitting.
(2) The appointment of an acting Auditor General under this section terminates
(a) on the appointment of a new Auditor General under section 2,
(b) at the end of the period of suspension of the Auditor General, or
(c) immediately after the expiry of 20 sitting days after the day on which the acting Auditor General was appointed
whichever occurs first.
Staff
8 (1) The Auditor General may appoint, in accordance with the Public Service Act, a deputy Auditor General and other employees necessary for performing the duties of the Auditor General.
(2) For the purpose of the application of the Public Service Act to this section, the Auditor General is deemed to be a deputy minister.
(3) Despite the Public Service Act, the Auditor General may engage and retain specialists and consultants that are required to carry out the duties of the Auditor General, and may determine their remuneration.
(4) The Auditor General may make a special report to the Legislative Assembly if
(a) the amounts and establishment provided for the office of the Auditor General in the estimates, or
(b) the services provided to the Auditor General by the Public Service Employee Relations Commission,
are, in the Auditor General's opinion, inadequate to enable the Auditor General to fulfill the duties of the office.
Examination of accounts
9 (1) The Auditor General must examine in the manner the Auditor General considers necessary the accounts and records of the government relating to the consolidated revenue fund, public property and all public money, including trust and special funds under the management of the government.
(2) Despite any other Act, the Auditor General
(a) must be given access to the records of account and administration of any ministry, and
(b) may require and receive from any person in the public service, information, reports and explanations necessary for performing the duties of the Auditor General.
Report on financial statements and public accounts
10 (1) The Auditor General must report annually to the Legislative Assembly on the financial statements of the government reporting entity under the Budget Transparency and Accountability Act.
(2) The report must state
(a) whether all of the information and explanations required by the Auditor General have been received, and
(b) whether, in the opinion of the Auditor General, the financial statements
(i) present fairly the financial position, results of operations and changes in financial position of the government reporting entity in accordance with the stated accounting policies, and
(ii) are on a basis consistent with that of the preceding year.
(3) If the report of the Auditor General does not contain the unqualified opinion required under this section, the Auditor General must state the reasons why.
Annual report
11 (1) The Auditor General must report annually to the Legislative Assembly on the work of the office and call attention to anything resulting from an examination by the Auditor General that the Auditor General considers should be brought to the attention of the Legislative Assembly, including any case where
(a) accounts have not been faithfully and properly kept or public money has not been fully accounted for,
(b) essential records have not been maintained,
(c) the rules, procedures or systems of internal control applied have been insufficient
(i) to safeguard and protect the assets of the government,
(ii) to secure an effective check on the assessment, collection and proper allocation of revenue,
(iii) to ensure that expenditures have been made only as authorized, or
(iv) to ensure the accuracy and reliability of the accounting data, or
(d) public money has been spent for purposes other than those for which it was appropriated by the Legislature.
(2) In the report the Auditor General must also include
(a) an assessment of whether the financial statements of the government reporting entity are prepared in accordance with the most appropriate basis of accounting for the purpose of fair presentation and disclosure, and
(b) if, in the opinion of the Auditor General, the financial statements were not prepared in accordance with the most appropriate basis of accounting, an analysis of what the impact on the statements would have been if that basis had been used.
(3) In the report the Auditor General may also include an assessment of whether a program being administered by a ministry is being administered economically and efficiently.
Trivial matters
12 The Auditor General need not report to the Legislative Assembly on a matter the Auditor General considers immaterial or insignificant.
Submission of annual report
13 (1) A report of the Auditor General to the Legislative Assembly must be submitted through the Minister of Finance and Corporate Relations.
(2) On receipt of a report of the Auditor General, the Minister of Finance and Corporate Relations must lay the report before the Legislative Assembly as soon as possible.
(3) If the Minister of Finance and Corporate Relations does not lay the report before the Legislative Assembly on the first sitting day following the receipt of the report, the Auditor General must give the report to the Speaker and the Speaker must lay the report before the Legislative Assembly.
(4) On being laid before the Legislative Assembly, the annual report of the Auditor General must be referred to the Public Accounts Committee of the Legislative Assembly.
Special report
14 The Auditor General may at any time make a special report to the Legislative Assembly on a matter of primary importance or urgency that, in the opinion of the Auditor General, should not be deferred until the annual report.
Other reports
15 The Auditor General may at any time make a report to the Minister of Finance and Corporate Relations, the Treasury Board, the Lieutenant Governor in Council, or any public officer on any matter that, in the opinion of the Auditor General, should be brought to their attention.
Special assignments
16 The Auditor General may undertake special assignments at the request of the Lieutenant Governor in Council, but is under no obligation to carry out any requested assignment if, in the opinion of the Auditor General, it would interfere with the primary responsibilities of the Auditor General.
Staff in ministries
17 (1) To enable the Auditor General to more effectively carry out the duties under this Act, the Auditor General may place a person employed by the office of the Auditor General in any ministry, and the ministry must provide the necessary office accommodation for the person.
(2) The Auditor General must require every person employed in the office of the Auditor General who is to examine the accounts or the administration of a ministry under this Act to comply with any security requirements applicable to, and to take any oath of secrecy required to be taken by, persons employed in that ministry.
Inquiry powers
18 The Auditor General may examine any person on oath on any matter pertaining to the person's responsibilities and for that examination the Auditor General has all the powers, protection and privileges of a commissioner under sections 12, 15 and 16 of the Inquiry Act.
Public bodies
19 (1) Despite any other Act, if the Auditor General is not the auditor of a public body,
(a) the public body must, on the request of the Auditor General, supply the Auditor General with a copy of all financial statements and reports relating to the public body,
(b) the auditor of the public body must, on the request of the Auditor General, make available to the Auditor General, within a reasonable time, all working papers, reports and other documents in the auditor's possession relating to the public body, and
(c) the Auditor General may examine the records and operations of the public body the Auditor General considers necessary or advisable to carry out the duties of the Auditor General under this Act.
(2) Despite any other Act, the Auditor General
(a) must be given access to the records of account and administration of any public body, and
(b) may require and receive from any officer or employee of a public body information reports and information necessary for performing the duties of the Auditor General.
Eligibility as auditor
20 Despite any other Act, the Auditor General is eligible to be appointed the auditor, or a joint auditor, of a Crown corporation, government agency or public body.
Transfer of audit duties
21 The Lieutenant Governor in Council may transfer to the Auditor General a duty imposed on a person, by an Act, to conduct an audit.
Audit of accounts of Auditor General
22 (1) The Treasury Board must appoint an auditor to audit the accounts of the office of Auditor General annually.
(2) The auditor appointed under this section must certify the accounts of the office of Auditor General that the auditor finds to be correct and must report the result of the audit to the Speaker, who must present it to the Legislative Assembly.
Section 1 (1) definitions of "Commissioner", "government organization" and "sustainability" were added by 2001-12-2, effective April 11, 2001 (Royal Assent).
Section 1 (1) definitions of "Commissioner", "government organization" and "sustainability" BEFORE repealed by 2001-29-24, effective August 16, 2001 (Royal Assent).
"Commissioner" means the Commissioner for Environment and Sustainability appointed under section 21.1;
"government organization" has the same meaning as in the Budget Transparency and Accountability Act;
"sustainability" means the integration of environmental, social and economic considerations to ensure that the use, development and protection of the environment enables people to meet current needs, while ensuring that future generations can also meet their needs.
Section 1 (1) definition of "public body" BEFORE repealed by 2003-14-78, effective April 1, 2003.
"public body" means
(a) an agency of the government,
(b) a board, commission, council or other body of persons, whether or not incorporated, all the members of which or all the members of the board of management or board of directors of which are appointed by an Act, an order of the Lieutenant Governor in Council or a minister of the government,
(c) a corporation, more than 50% of the shares or ownership of which is, directly or indirectly, vested in the government, or
(d) a corporation, association, board, commission or society to which a grant or advance of public money is made, or the borrowings of which may be guaranteed by the government under the authority of any Act.
Section 8 (2) BEFORE amended by 2001-12-4, effective April 11, 2001 (Royal Assent).
(2) For the purpose of the application of the Public Service Act to this section, the Auditor General is deemed to be a deputy minister.
Section 8 (2) BEFORE amended by 2001-29-26, effective August 16, 2001 (Royal Assent).
(2) For the purpose of the application of the Public Service Act to this section and section 21.1(7), the Auditor General is deemed to be a deputy minister.
Part 3, sections 21.1 to 21.9 BEFORE repealed by 2001-29-27, effective August 16, 2001 (Royal Assent).
Part 3 — Commissioner for Environment and Sustainability
Appointment of Commissioner
21.1 (1) The Auditor General must appoint a senior officer to be called the Commissioner for Environment and Sustainability from a list of candidates provided by a selection committee appointed in accordance with subsection (3).
(2) If the Auditor General is of the opinion that all candidates on the list provided by the selection committee are unsuitable, the Auditor General may ask the committee to provide another list of candidates.
(3) The selection committee referred to in subsection (1) is to be appointed by the Auditor General and must include one member of the Legislative Assembly nominated by the chair of the Government Caucus and one member of the Legislative Assembly nominated by the chair of the Official Opposition Caucus as well as representatives of environmental organizations, business, labour, first nations and the academic community.
(4) If either the chair of the Government Caucus or the chair of the Official Opposition Caucus fails to nominate a member under subsection (3) within a reasonable time, the Auditor General is not required to include the member in the selection committee.
(5) The Commissioner is to be appointed for a term of 6 years and may be re-appointed for 3 additional years by the Auditor General after consultation with the committee of the Legislative Assembly designated under section 21.4 (5).
(6) The Auditor General may only remove or suspend the Commissioner for cause or incapacity after consulting with the committee of the Legislative Assembly designated under section 21.4 (5).
(7) The Auditor General may appoint, in accordance with the Public Service Act, a person recommended by the Commissioner to be science advisor to the Commissioner.
Commissioner's terms and conditions of employment
21.2 (1) The Auditor General may set
(a) the Commissioner's remuneration at a level not exceeding the amount paid to a deputy minister, and
(b) the other terms of employment and benefits of the Commissioner at a level not exceeding those of an assistant deputy minister.
(2) The Public Service Benefit Plan Act applies to the Commissioner as an employee.
Commissioner's duties
21.3 (1) The commissioner is responsible to the Auditor General and must assist the Auditor General by performing the duties set out in this Part.
(2) In performing his or her duties under this Part, the Commissioner must adhere to the professional practices and standards of the office of the Auditor General.
Commissioner reports
21.4 (1) The Commissioner must report to the Legislative Assembly
(a) annually on government, ministry and government organization progress towards sustainability, after considering
(i) any public commitment related to environment or sustainability by government, a ministry or a government organization,
(ii) strategic plans, goals, specific objectives and performance measurements related to sustainability contained within performance plans and performance reports required under the Budget Transparency and Accountability Act,
(iii) the number and nature of public submissions recorded as required by section 21.8, and
(iv) any other information the Commissioner considers relevant,
(b) once every 2 years on the state of British Columbia's ecological health, after considering
(i) performance measurements related to sustainability contained within performance plans and reports required under the Budget Transparency and Accountability Act,
(ii) information from other public and private sector organizations on the state of British Columbia's ecological health, and
(iii) any other information the Commissioner considers relevant, and
(c) at any time on other sustainability matters the Commissioner believes should be brought to the attention of the Legislative Assembly.
(2) The reports required under subsection (1) must be submitted to the Speaker of the Legislative Assembly, and the Speaker must lay each report before the Legislative Assembly as soon as possible.
(3) Reports laid before the Legislative Assembly as required under subsection (2) must be referred to the committee designated under subsection (5).
(4) If the Legislative Assembly is not sitting at the time that the Speaker receives a report under subsection (2), the Speaker must forward it directly to the committee designated under subsection (5).
(5) The Legislative Assembly must, as soon as practicable after the coming into force of this section and after each general election, designate a select standing committee of the Legislative Assembly for the purposes of this Part, and provide that committee with authority to consider the Commissioner's reports whether or not the Legislative Assembly is sitting.
Referral to Commissioner
21.5 (1) The Legislative Assembly or, subject to subsection (3), a select standing committee of the Legislative Assembly, may at any time refer a matter to the Commissioner for investigation and report.
(2) The Commissioner must
(a) investigate the matter referred under subsection (1), so far as it is within the Commissioner's jurisdiction, and
(b) report back as the Commissioner thinks fit.
(3) A committee of the Legislative Assembly may only refer a matter to the Commissioner under subsection (1) if at least 2/3 of the members of that committee vote to do so.
Request by Lieutenant Governor in Council
21.6 The Lieutenant Governor in Council may request the Commissioner to investigate and report on a matter.
Commissioner may decide not to carry out referral or request
21.7 (1) The Commissioner is under no obligation to carry out any referral under section 21.5 or request under section 21.6 if, in the opinion of the Commissioner, it would interfere with the primary responsibilities of the Commissioner.
(2) If the Commissioner decides not to carry out any referral or request, he or she must provide reasons for the opinion that it would interfere with the primary responsibilities of the Commissioner.
Public submissions
21.8 (1) A resident of British Columbia may make a written submission to the Commissioner about a sustainability matter that is the responsibility of a ministry or a government organization.
(2) If the Commissioner receives a submission under subsection (1), the Commissioner must make a record of the submission and forward the submission within 15 days after the day on which it is received to the appropriate ministry or government organization.
(3) When forwarding a submission, the Commissioner may make recommendations to the appropriate ministry or government organization.
(4) The Commissioner must make reference to the number and nature of any submissions received in the Commissioner's annual report to the Legislative Assembly required under section 21.4.
Review of Commissioner legislation
21.9 The committee of the Legislative Assembly designated under section 21.4 (5) must begin a comprehensive review of this Part within 5 years of the coming into force of this Part, and must submit to the Legislative Assembly, within one year after beginning the review, a report that includes any amendments recommended by the committee.