Auditor General Act, R.S.O. 1990, c. A.35

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Auditor General Act

R.S.O. 1990, Chapter A.35

Consolidation Period: From December 6, 2018 to the e-Laws currency date.

Last amendment: 2018, c. 17, Sched. 3.

CONTENTS

Definitions

1 In this Act,

“agency of the Crown” means an association, authority, board, commission, corporation, council, foundation, institution, organization or other body,

(a) whose accounts the Auditor General is appointed to audit by its shareholders or by its board of management, board of directors or other governing body,

(b) whose accounts are audited by the Auditor General under any other Act or whose accounts the Auditor General is appointed by the Lieutenant Governor in Council to audit,

(c) whose accounts are audited by an auditor, other than the Auditor General, appointed by the Lieutenant Governor in Council, or

(d) the audit of the accounts of which the Auditor General is required to direct or review or in respect of which the auditor’s report and the working papers used in the preparation of the auditor’s statement are required to be made available to the Auditor General under any other Act,

but does not include one that the Crown Agency Act states is not affected by that Act or that any other Act states is not a Crown agency within the meaning or for the purposes of the Crown Agency Act; (“organisme de la Couronne”)

“audit” includes a special audit; (“vérification”, “vérifier”)

“Board” means the Board of Internal Economy referred to in section 87 of the Legislative Assembly Act; (“Commission”)

“Crown controlled corporation” means a corporation that is not an agency of the Crown and having 50 per cent or more of its issued and outstanding shares vested in Her Majesty in right of Ontario or having the appointment of a majority of its board of directors made or approved by the Lieutenant Governor in Council or one or more members of the Executive Council of Ontario; (“société contrôlée par la Couronne”)

“fiscal year” has the same meaning as in the Financial Administration Act; (“exercice”)

“grant recipient” means an association, authority, board, commission, corporation, council, foundation, institution, organization or other body that receives a reviewable grant directly or indirectly; (“bénéficiaire d’une subvention”)

“public money” has the same meaning as in the Financial Administration Act; (“deniers publics”)

“recognized party” has the same meaning as in subsection 62 (5) of the Legislative Assembly Act; (“parti reconnu”)

“reviewable grant” means a grant or other transfer payment from the Consolidated Revenue Fund, from an agency of the Crown or from a Crown controlled corporation; (“subvention susceptible d’examen”)

“special audit” means an examination with respect to the matters described in subclauses 12 (2) (f) (i) to (v). (“vérification spéciale”) R.S.O. 1990, c. A.35, s. 1; 2004, c. 17, s. 2; 2006, c. 33, Sched. B, s. 1; 2009, c. 34, Sched. J, s. 26; 2018, c. 17, Sched. 3, s. 1.

Section Amendments with date in force (d/m/y)

2004, c. 17, s. 1, 2 - 30/11/2004

2006, c. 33, Sched. B, s. 1 - 20/12/2006

2009, c. 34, Sched. J, s. 26- 15/12/2009

2018, c. 17, Sched. 3, s. 1 - 06/12/2018

References to former names

1.1 A reference in an Act, regulation, order in council or document to a person or office by the former title of that person or the former name of that office set out in Column 1 of the following Table or by a shortened version of that title or name shall be deemed, unless a contrary intention appears, to be a reference to the new title of that person or the new name of that office set out in Column 2:

2004, c. 17, s. 3.

Section Amendments with date in force (d/m/y)

2004, c. 17, s. 3 - 30/11/2004

Auditor General

2 (1) There shall be an Auditor General who is an officer of the Assembly. 2018, c. 17, Sched. 3, s. 2.

Appointment

(2) The Assembly shall, by order, appoint the Auditor General. 2018, c. 17, Sched. 3, s. 2.

Same, conditions

(3) An order appointing the Auditor General shall be made only after,

(a) unless decided otherwise by unanimous consent of the Assembly, the person to be appointed has been selected by unanimous agreement of a panel composed of one member of the Assembly from each recognized party, chaired by the Speaker who is a non-voting member; and

(b) the chair of the standing Public Accounts Committee of the Assembly has been consulted. 2018, c. 17, Sched. 3, s. 2.

Section Amendments with date in force (d/m/y)

2004, c. 17, s. 4 - 30/11/2004; 2004, c. 20, s. 13 (1) - 21/11/2005

2018, c. 17, Sched. 3, s. 2 - 06/12/2018

Office of the Auditor General

3 The Office of the Auditor General consists of the Auditor General, the Deputy Auditor General, the Advertising Commissioner, the Commissioner of the Environment appointed under section 50 of the Environmental Bill of Rights, 1993 and such other employees as the Auditor General may require for the proper conduct of the business of the Office. 2018, c. 17, Sched. 3, s. 2.

Section Amendments with date in force (d/m/y)

2004, c. 17, s. 5 - 30/11/2004

2018, c. 17, Sched. 3, s. 2 - 06/12/2018

Term of office

4 (1) The Auditor General shall hold office for a term of 10 years and may not be reappointed for another term. 2018, c. 17, Sched. 3, s. 2.

Reappointment after resignation

(2) Despite subsection (1), if an Auditor General resigns before the expiry of his or her term of office, he or she may be reappointed for a second term that expires no later than at the expiry of the original term. 2018, c. 17, Sched. 3, s. 2.

Selection by panel

(3) Subsection 2 (3) applies with respect to a reappointment under subsection (2) of this section. 2018, c. 17, Sched. 3, s. 2.

Continuation in office

(4) By order of the Assembly, the Auditor General may continue to hold office after expiry of his or her term of office until a temporary Auditor General is appointed under section 5.3 or until a successor is appointed. 2018, c. 17, Sched. 3, s. 2.

Transition

(5) The Auditor General in office immediately before the day the Restoring Trust, Transparency and Accountability Act, 2018 receives Royal Assent shall continue to hold office for the remainder of his or her term and may not be reappointed for another term. 2018, c. 17, Sched. 3, s. 2.

Section Amendments with date in force (d/m/y)

2004, c. 17, s. 6 - 30/11/2004

2006, c. 15, s. 1 - 20/06/2006

2018, c. 17, Sched. 3, s. 2 - 06/12/2018

Removal or suspension

5 (1) The Assembly may, by order passed by a vote of at least two thirds of the members of the Assembly, remove or suspend the Auditor General from office for cause. 2018, c. 17, Sched. 3, s. 2.

Suspension if Assembly not in session

(2) If the Assembly is not in session, the Board may on unanimous agreement suspend the Auditor General for cause. 2018, c. 17, Sched. 3, s. 2.

Duration of suspension

(3) A suspension under subsection (1) continues until revoked by order of the Assembly or until the Auditor General is removed from office pursuant to subsection (1). 2018, c. 17, Sched. 3, s. 2.

Same

(4) Unless the Board revokes the suspension before the next sitting of the Assembly, a suspension under subsection (2) continues until revoked by order of the Assembly or until the Auditor General is removed from office pursuant to subsection (1). 2018, c. 17, Sched. 3, s. 2.

Same

(5) Despite subsection (4), no suspension imposed under subsection (2) continues past the 20th sessional day of the next sitting of the Assembly. 2018, c. 17, Sched. 3, s. 2.

Report to Assembly

(6) The Board shall report to the Assembly any action taken under subsections (2) and (4) at the earliest opportunity of the next sitting of the Assembly. 2018, c. 17, Sched. 3, s. 2.

Meaning of “not in session”

(7) For the purposes of this section and sections 5.3 and 5.5, the Assembly is not in session when it is,

(a) prorogued; or

(b) adjourned for an indefinite period or to a day that is more than seven days after the date on which the Assembly was adjourned. 2018, c. 17, Sched. 3, s. 2.

Section Amendments with date in force (d/m/y)

1999, c. 5, s. 1 (1) - 28/10/1999; 1999, c. 11, s. 1 - 14/12/1999

2004, c. 17, s. 7 - 30/11/2004

2006, c. 35, Sched. C, s. 7 (1) - 20/08/2007

2018, c. 17, Sched. 3, s. 2 - 06/12/2018

Salary and benefits

5.1 (1) The Board shall determine and review annually the salary and benefits of the Auditor General, which shall be within the highest range of salaries paid to deputy ministers in the public service of Ontario, and the Auditor General is entitled to the privileges of office of a senior deputy minister. 2018, c. 17, Sched. 3, s. 2.

Pension plan

(2) Subject to subsections (3) and (4), the Auditor General is a member of the Public Service Pension Plan. 2018, c. 17, Sched. 3, s. 2.

Notice re pension plan

(3) Within 60 days after his or her appointment takes effect, the Auditor General may notify the Speaker in writing that he or she elects not to be a member of the Public Service Pension Plan. 2018, c. 17, Sched. 3, s. 2.

Same

(4) If the Auditor General gives notice of their election to the Speaker in accordance with subsection (3), the election is irrevocable and is deemed to have taken effect when the appointment took effect. 2018, c. 17, Sched. 3, s. 2.

Expenses

(5) Subject to the approval of the Board, the Auditor General is entitled to be reimbursed for reasonable expenses that he or she incurs in respect of anything done under this Act. 2018, c. 17, Sched. 3, s. 2.

Transition

(6) The salary and benefits of the Auditor General in office immediately before the day the Restoring Trust, Transparency and Accountability Act, 2018 receives Royal Assent continue to be determined in accordance with section 5, clause 22 (1) (a) and subsection 22 (1.1) of this Act, as they read immediately before that day, for the remainder of the Auditor General’s term of office. 2018, c. 17, Sched. 3, s. 2.

Section Amendments with date in force (d/m/y)

2018, c. 17, Sched. 3, s. 2 - 06/12/2018

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