| NOTE: All persons making use of this consolidation are reminded that it has no legislative sanction, that the amendments have been embodied only for convenience of reference and that the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. Please note, however, that in order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation. |
The Provincial Auditor Act
SHORT TITLE AND INTERPRETATION
1 This Act may be cited as The Provincial Auditor Act.
2 In this Act:
(a) "acting provincial auditor" means the acting provincial auditor appointed pursuant to section 5;
(a.1) "appointed auditor" means an auditor appointed pursuant to an Act or other authority by the Lieutenant Governor in Council or another body to examine the accounts of a Crown agency or Crown-controlled corporation or accounts otherwise related to public money;
(b) "audit" means an audit or examination of accounts of public money that may be made by the provincial auditor pursuant to this Act;
(c) "Crown" means Her Majesty the Queen in right of Saskatchewan;
(d) "Crown agency" means an association, board, commission, corporation, council, foundation, institution, organization or other body, whether incorporated or unincorporated, all the members of which or all of the board of management or board of directors of which:
(i) are appointed by an Act or by the Lieutenant Governor in
Council; or
(ii) are, in the discharge of their duties, public officers or
servants of the Crown;
and includes a corporation that has at least 90% of its issued and outstanding voting shares vested in the Crown;
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(e) "Crown-controlled corporation" means a corporation that is not a Crown agency and that has less than 90% and more than 50% of its issued and outstanding voting shares vested in the Crown;
(f) "fiscal year" means the period commencing on April 1 in one year and ending on March 31 in the next year;
(g) "provincial auditor" means the Provincial Auditor for Saskatchewan appointed pursuant to section 3;
(h) "public money" means all revenues and public moneys from whatever source arising, whether the revenues and moneys:
(i) belong to the Government of Saskatchewan; or
(ii) are collected or held by officers of the departments of the
Government of Saskatchewan or Crown agencies for, on account of
or in trust for the Government of Canada or the government of any
other province or for any other party or person;
and includes public property;
(i) "public property" means property held or
administered by the Crown. 1983, c.P-30.01, s.2; 1986-87-88,
c.26, s.4.
APPOINTMENT AND OFFICE
3(1) After consultation with the Chairman of the Standing Committee of the Legislative Assembly on Public Accounts, the Lieutenant Governor in Council shall appoint a person as the Provincial Auditor for Saskatchewan.
(2) The provincial auditor is an officer of the Legislative Assembly and holds office during good behaviour.
(3) Repealed. 1986-87-88, c.26, s.5.
(4) The provincial auditor may resign his office at any time by forwarding a written notice addressed to:
(a) the Speaker; or
(b) where there is no Speaker or the Speaker is absent from Saskatchewan, the President of the Executive Council.
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(5) The Lieutenant Governor in Council may suspend or remove the provincial auditor from office only for cause and on the address of the Legislative Assembly. 1983, c.P-30.01, s.3; 1986-87-88, c.26, s.5.
4(1) Subject to subsection (2), the provincial auditor is to be paid a salary equal to the average salary of all the deputy ministers and acting deputy ministers of the Government of Saskatchewan calculated as at April 1 in each year.
(2) Where, as a result of a calculation made pursuant to subsection (1), the provincial auditor's salary would be less than his previous salary, he is to be paid not less than his previous salary.
(3) The provincial auditor is entitled to receive any privileges of office and economic adjustments that are provided to deputy ministers.
(4) The provincial auditor's salary is a charge on the consolidated fund. 1983, c.P-30.01, s.4.
5(1) The provincial auditor may appoint an employee of his office as acting provincial auditor.
(2) Where the position of provincial auditor is vacant and there is no acting provincial auditor, the Lieutenant Governor in Council may appoint a person as acting provincial auditor who is to hold office until an acting provincial auditor is appointed pursuant to subsection (1).
(3) Where the position of provincial auditor is vacant or the provincial auditor is absent or unable to perform his duties due to illness or other disability, the acting provincial auditor has all the powers and shall exercise all the duties of the provincial auditor. 1983, c.P-30.01, s.5.
6 No person is eligible to be appointed as provincial auditor or as acting provincial auditor unless he is a member in good standing of the Institute of Chartered Accountants of Saskatchewan. 1983, c.P-30.01, s.6.
7 For the purposes of exercising any of the powers or carrying out any of the duties imposed upon him by this Act, the provincial auditor may engage the services of or retain any technical, professional or other advisors, specialists or consultants that he considers necessary. 1983, c.P-30.01, s.7.
8(1) The provincial auditor may employ any persons that he considers necessary to assist him in carrying out his duties and fulfilling his responsibilities under this Act.
(2) Employees of the office of the provincial auditor are employees of the Legislative Assembly and are not members of the public service of Saskatchewan.
(3) The disability income plan, the public employees dental plan and the group insurance plan applicable to the public servants of Saskatchewan and any plan introduced to replace or substitute for those plans apply or continue to apply, as the case may be, to the provincial auditor and the employees of the office of the provincial auditor.
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(4) The Public Service Superannuation Act and The Superannuation (Supplementary Provisions) Act apply to the provincial auditor and the permanent and full-time employees of the office of the provincial auditor, and all credits in any superannuation plan or fund established pursuant to those Acts for the provincial auditor and the employees of the office of the provincial auditor and accumulated under those Acts, prior to the coming into force of this section, are preserved and continued in accordance with those Acts.
(5) The provincial auditor shall administer, manage and control the office of the provincial auditor and the general business of the office and shall oversee and direct the staff of the office. 1983, c.P-30.01, s.8.
9 The provincial auditor shall require every person employed in his office who is to examine the accounts of a department of the Government of Saskatchewan, Crown agency or Crown-controlled corporation pursuant to 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 department, Crown agency or Crown-controlled corporation. 1983, c.P-30.01, s.9.
10 The provincial auditor may
delegate to any member of his office the authority to exercise
any power or to perform any duty conferred on him pursuant to
this Act, other than the duty to make his annual report or a
special report to the Legislative Assembly. 1983, c.P-30.01,
s.10.
DUTIES AND POWERS
11(1) The provincial auditor is the auditor of the accounts of the Government of Saskatchewan and shall examine all accounts related to public money and any accounts not related to public money that he is required by an Act to examine, and shall determine whether, in his opinion:
(a) the accounts have been faithfully and properly kept;
(b) public money has been fully accounted for and properly disposed of, and the rules and procedures applied are sufficient to ensure an effective check on the assessment, collection and proper allocation of public money;
(c) public money expended has been applied to the purposes for which it was appropriated by the Legislature and the expenditures have adequate statutory authority; and
(d) essential records are maintained and the rules and procedures applied are sufficient to safeguard and control public money.
(2) An appointed auditor is subject to the examination responsibilities prescribed in clauses (1)(a) to (d).
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(3) For the purposes of this section, where an auditor, including an appointed auditor, is required to examine accounts and render an opinion on those accounts, he shall do so in accordance with generally accepted auditing standards as prescribed from time to time by the Canadian Institute of Chartered Accountants. 1986-87-88, c.26, s.6.
11.1(1) In the fulfillment of his responsibilities as the auditor of the accounts of the Government of Saskatchewan, the provincial auditor may rely on the report of the appointed auditor of a Crown agency or Crown-controlled corporation if he is satisfied that the appointed auditor has carried out his responsibilities pursuant to section 11 with respect to that Crown agency or Crown-controlled corporation.
(2) Where the provincial auditor determines pursuant to subsection (1) that he is unable to rely on the report of the appointed auditor with respect to a Crown agency or Crown-controlled corporation, the provincial auditor shall conduct additional audit work with respect to the accounts of that Crown agency or Crown-controlled corporation.
(3) Where the provincial auditor has performed additional audit work on the accounts of a Crown agency or Crown-controlled corporation pursuant to subsection (2), he shall report in his annual report pursuant to this section:
(a) the reason that he was unable to rely on the report of the appointed auditor of the Crown agency or Crown-controlled corporation;
(b) the nature of the additional audit work he conducted; and
(c) the results of the additional audit work. 1986-87-88, c.26, s.6.
12(1) At the end of each fiscal year, the provincial auditor and every appointed auditor shall prepare a report on the results of all examinations that they have conducted of departments of the Government of Saskatchewan, Crown agencies and Crown-controlled corporations during that year giving details of any reservation of opinion made in an audit report, and shall identify any instances they consider to be of significance and of a nature that should be brought to the attention of the Legislative Assembly, including any cases in which they observe:
(a) any officer or employee of a department of the Government of Saskatchewan or Crown agency has wilfully or negligently omitted to collect or receive any public money belonging to the Crown;
(b) any public money was not duly accounted for and paid into the appropriate fund;
(c) any appropriation was exceeded or was applied to a purpose or in a manner not authorized by the Legislature;
(d) an expenditure was made for which there was no authority or which was not properly vouchered or certified;
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(e) there has been a deficiency or loss to the Crown through the fraud, default or mistake of any person;
(f) a special warrant authorized the payment of public money; or
(g) essential records were not maintained or the rules and procedures applied were not sufficient:
(i) to safeguard and control public money;
(ii) to effectively check the assessment, collection and proper allocation of public money; or
(iii) to ensure that expenditures were made only as authorized.
(1.1) On completion of any examination of the accounts of a Crown agency or Crown-controlled corporation, an appointed auditor shall submit to the provincial auditor the report prepared pursuant to subsection (1) with respect to that Crown agency or Crown-controlled corporation.
(1.2) At the end of each fiscal year, the provincial auditor shall compile the reports submitted to him by appointed auditors pursuant to subsection (1.1) and shall submit them together with his report prepared pursuant to this section in the form of an annual report to the Legislative Assembly.
(2) In the annual return made pursuant to subsection (1), the provincial auditor may:
(a) report on the work of his office and on whether, in carrying on the work of his office, he received all the information, reports and explanations he required from departments of the Government of Saskatchewan, Crown agencies or Crown-controlled corporations or their auditors; and
(b) comment on the financial statements of any department of the Government of Saskatchewan, Crown agency or Crown-controlled corporation of which he is the auditor.
(3) Notwithstanding subsection (1), neither the provincial auditor nor any appointed auditor is required to report to the Legislative Assembly on any matter that he considers immaterial or insignificant. 1983, c.P-30.01, s.12; 1986-87-88, c.26, s.7.
13 The provincial auditor may prepare a special report to the Legislative Assembly on any matter that is, in his opinion, important or urgent. 1983, c.P-30.01, s.13.
14(1) Notwithstanding The Tabling of Documents Act, 1991, the provincial auditor shall submit to the Speaker, as soon as practicable:
(a) his annual report prepared pursuant to section 12;
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(b) any supplemental report based on the financial statements of the Government of Saskatchewan; and
(c) any special report that is prepared by him pursuant to section 13;
and the Speaker shall, as soon as practicable, lay before the Legislative Assembly each report received by him pursuant to this subsection.
(2) Where the Legislature is not in session when the Speaker is required to lay the reports referred to in subsection (1) before the Legislative Assembly, the Speaker shall submit the reports to the Clerk of the Legislative Assembly, whereupon such reports shall be deemed to be tabled.
(3) On receipt of the reports referred to in subsection (1), the Clerk of the Legislative Assembly shall:
(a) cause copies of the reports to be delivered to all members of the Legislative Assembly;
(b) make the reports available for public inspection during normal business hours of the Clerk of the Legislative Assembly.
(4) Where the Speaker submits the reports referred to in subsection (1) to the Clerk of the Legislative Assembly pursuant to subsection (2), those reports shall be deemed referred to the Standing Committee of the Legislative Assembly on Public Accounts. 1994, c.44, s.2.
15(1) The provincial auditor or the appointed auditor, as the case may be, shall express an opinion, in accordance with the outcome of his examinations, on the financial statements of:
(a) any funds that he is required to audit pursuant to subsection 11(1);
(b) Crown agencies;
(c) Crown-controlled corporations; and
(d) accounts not related to public money that are, by an Act, required to be examined by him.
(2) Notwithstanding any other provision of this Act, the provincial auditor is not required to audit or report on the financial statements of a Crown agency or Crown-controlled corporation for which there is an appointed auditor. 1983, c.P-30.01, s.15; 1986-87-88, c.26, s.9.
16(1) Where:
(a) the Legislative Assembly or the Standing Committee of the Legislative Assembly on Public Accounts:
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(i) requests the provincial auditor to perform a special assignment; and
(ii) causes the provincial auditor to be provided with the funding that the provincial auditor considers necessary to undertake the special assignment; and
(b) in the opinion of the provincial auditor, the special assignment will not unduly interfere with his other duties prescribed in this Act;
the provincial auditor shall perform the special assignment.
(2) Notwithstanding The Tabling of Documents Act:
(a) the provincial auditor shall submit to the Speaker, as soon as is practicable, the report of any special assignment prepared pursuant to subsection (1) on the request of the Legislative Assembly; and
(b) the Speaker shall, as soon as is practicable, lay before the Legislative Assembly each report received by him pursuant to clause (a).
(3) The provincial auditor shall submit to the Clerk of the Assembly a special report prepared pursuant to subsection (1) on the request of the Standing Committee of the Legislative Assembly on Public Accounts, and the clerk shall make the special report available to the members of that committee.
(4) Where:
(a) the Lieutenant Governor in Council:
(i) requests the provincial auditor to perform a special assignment; and
(ii) causes the provincial auditor to be provided with the funding that the provincial auditor considers necessary to undertake the special assignment; and
(b) in the opinion of the provincial auditor, the special assignment will not unduly interfere with his other duties prescribed in this Act;
the provincial auditor may perform the special assignment.
(5) The provincial auditor shall submit, as soon as is practicable, a special report prepared pursuant to subsection (4) to the Lieutenant Governor in Council. 1983, c.P-30.01, s.16.
17 Whenever, in the opinion of the provincial auditor or another auditor who is appointed to undertake an audit of Crown agencies or Crown-controlled corporations, any public money or revenues or money collected or held by employees of Crown-controlled corporations have been improperly retained by any person, the provincial auditor or the other auditor, as the case may be, shall immediately report the circumstances of that case to the member of the Executive Council who is responsible for the department of the Government of Saskatchewan, Crown agency or Crown-controlled corporation and the Minister of Finance. 1983, c.P-30.01, s.17.
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18 The provincial auditor shall:
(a) cause to be examined debentures and other securities of the Government of Saskatchewan that have been redeemed;
(b) assure himself that the securities described in clause (a) have been properly cancelled; and
(c) at any time and to any extent that the Minister of Finance may require, participate in the destruction of any redeemed or cancelled securities or unissued reserves of securities. 1983, c.P-30.01, s.18.
19 On the request of the Standing Committee of the Legislative Assembly on Public Accounts, the provincial auditor and any member of his office shall attend meetings of that committee to assist that committee:
(a) in planning the agenda for its review of the public accounts, the annual report of the provincial auditor, a special report prepared pursuant to section 13 or a report prepared pursuant to subsection 16(1) on the request of the committee; and
(b) during its review of the items described in
clause (a). 1983, c.P-30.01, s.19.
AUDIT COMMITTEE
20(1) An audit committee, composed of not more than five persons appointed by the Lieutenant Governor in Council, is established.
(2) No Member of the Legislative Assembly is eligible to be a member of the audit committee.
(3) The Lieutenant Governor in Council shall designate one member of the audit committee as chairman.
(4) The audit committee may determine its rules of procedure. 1983, c.P-30.01, s.20.
21 On the request of the provincial auditor or the Minister of Finance, the chairman of the audit committee shall call a meeting of the audit committee to review any matter that, in the opinion of the provincial auditor or the Minister of Finance, as the case may be, should be considered by the committee. 1983, c.P-30.01, s.21.
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22 The provincial auditor may give the audit committee any information that he considers appropriate to enable the audit committee to advise the Lieutenant Governor in Council on the results of any audit or examination made by him. 1983, c.P-30.01, s.22.
23 The provincial auditor shall present to the audit committee:
(a) his annual report; and
(b) any special report prepared pursuant to section 13;
before he submits the report to the Speaker.
1983, c.P-30.01, s.23.
GENERAL
24(1) The provincial auditor or the appointed auditor, as the case may be, is entitled:
(a) to free access, at all convenient times, to:
(i) all electronic data processing equipment and programs and documentation related to the electronic data processing equipment; and
(ii) all files, documents and other records relating to the accounts;
of every department of the Government of Saskatchewan, Crown agency, Crown-controlled corporation or other person that he is required to examine or audit or, in the case of the provincial auditor, with respect to which he is examining pursuant to a special assignment; and
(b) to require and receive from employees of a department of the Government of Saskatchewan, Crown agency, Crown-controlled corporation or other person subject to examination or audit by him any information, reports and explanations that he considers necessary for the proper performance of his duties.
(2) The provincial auditor or an appointed auditor, as the case may be, may station in any department of the Government of Saskatchewan, Crown agency, Crown-controlled corporation or with any other person subject to examination or audit by him any employee of his office or advisor, specialist or consultant to enable him more effectively to carry out his duties, and the department, Crown agency, Crown-controlled corporation or other person subject to examination or audit shall provide the necessary office accommodation for the employee, advisor, specialist or consultant person so stationed. 1983, c.P-30.01, s.24; 1986-87-88, c.26, s.10.
25 The provincial auditor may examine any person on any matter relating to any account that is subject to an examination or audit by him, and, for the purposes of that examination, he may exercise all the powers of commissioners under The Public Inquiries Act. 1983, c.P-30.01, s.25.
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26 Neither the provincial auditor nor any appointed auditor is required to lay any audit working papers of his office before the Legislative Assembly or any committee of the Legislature. 1983, c.P-30.01, s.26; 1986-87-88, c.26, s.11.
26.1 Where the auditor of a Crown agency or Crown-controlled corporation has been changed, the new auditor and the previous auditor shall deal with the transition in accordance with the rules of professional conduct as established from time to time by the Institute of Chartered Accountants of Saskatchewan. 1986-87-88, c.26, s.12.
27(1) An accountant, who is:
(a) a member in good standing of the Institute of Chartered Accountants of Saskatchewan;
(b) not employed by a department of the Government of Saskatchewan, a Crown agency, a Crown-controlled corporation or the office of the provincial auditor; and
(c) appointed by the Lieutenant Governor in Council;
shall audit the accounts of the office of the provincial auditor.
(2) An auditor appointed under subsection (1) has the same powers and shall perform the same duties in relation to an audit of the office of the provincial auditor that the provincial auditor has or performs in relation to an audit performed pursuant to this Act.
(3) The auditor of the office of the provincial auditor shall submit his report to the Standing Committee of the Legislative Assembly on Public Accounts. 1983, c.P-30.01, s.27.
28 The provincial auditor may charge a reasonable fee for professional services provided by his office. 1983, c.P-30.01, s.28.
29 The provincial auditor, the employees in his office and any advisor, specialist or consultant engaged pursuant to section 7 are not liable in any action for any act done or not done or on any statement made by them in good faith in connection with any matter they are authorized or required to do under this Act. 1983, c.P-30.01, s.29.
30 The provincial auditor, any employee in his office, an appointed auditor, any employee of an appointed auditor or any advisor, specialist or consultant engaged pursuant to section 7:
(a) shall preserve secrecy with respect to all matters that come to his knowledge in the course of his employment or duties under this Act; and
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(b) shall not communicate those matters to any person, other than when he is required to do so in connection with:
(i) the administration of this Act;
(ii) any proceedings under this Act; or
(iii) any proceedings in a court of law. 1983, c.P-30.01, s.30; 1986-87-88, c.26, s.13.
31 Subject to subsection 4(4), any sums required by the provincial auditor for the purposes of this Act are to be paid from moneys appropriated by the Legislature for the purpose. 1983, c.P-30.01, s.31; 1986-87-88, c.26, s.14.
32(1) The person appointed on the day before the coming into force of this section as provincial auditor pursuant to The Department of Finance Act, as that Act existed on the day before the coming into force of this Act, is deemed to be appointed as provincial auditor pursuant to this Act.
(2) On the day this section comes into force, the members of the public service who are employed in the office of the provincial auditor cease to be employed in the public service and each such person becomes an employee of the office of the provincial auditor at a salary of not less than that he was receiving on the day before the day this section comes into force. 1983, c.P-30.01, s.32.
REGINA, SASKATCHEWAN
Printed by the authority of
THE QUEEN'S PRINTER
Provincial Auditor
Saskatchewan
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