Audit

Auditor General of Prince Edward Island

OAG-PE

83/100

Summary

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The Auditor General is an officer of the Legislative Assembly of Prince Edward Island [s. 3(1)]. The Assembly appoints the Auditor General on the recommendation of the Standing Committee on Legislative Assembly Management, by a resolution supported by at least two-thirds of the members voting [s. 3(1.1)]. The term is ten years and the Auditor General is eligible for reappointment [s. 3(2)].

The Auditor General is removable for cause on a resolution of the Assembly carried by two-thirds of the members voting [s. 4]. The Auditor General audits the accounts and records of the Operating Fund and the assets, liabilities, revenues, expenditures, trusts and funds of auditable entities to the extent an external auditor does not [s. 13(1)], and may conduct any audit or examination of an auditable entity, a funding recipient or a public contractor [s. 13(2)].

The Auditor General has free access to all files, documents and records relating to financial matters of every auditable entity, may require information, reports and explanations from public officers and employees, and may examine any person on oath using the powers of a commissioner under the Public Inquiries Act [s. 14(a) to (c)]; those powers include summoning witnesses by subpoena and enforcing their attendance as a court of record does in civil cases [Public Inquiries Act, ss. 3 and 4].

The Auditor General reports at least annually to the Legislative Assembly and may make a special report at any time [s. 16]. The annual report goes to the Speaker by March 15 and the Speaker lays it before the Assembly within 15 days of receipt, or of the next sitting if the Assembly is not sitting [s. 18].

The Auditor General submits an estimate of the public money required each fiscal year to the Standing Committee on Legislative Assembly Management, which reviews it, and the chair of the Committee transmits it to the Minister of Finance and Affordability for presentation to the Legislative Assembly [s. 19].

Independence Scorecard

Independence Score: 83/100 (excellent)
83/100
Moderate
Methodology v0.1
AppointmentSupermajority legislative appointment
Term length10 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Audit Act, R.S.P.E.I. 1988, c. A-24
Citation
R.S.P.E.I. 1988, c. A-24
Full text
Full text of law →

Jurisdiction scope

The Operating Fund and every auditable entity: an agency of government (a department, Crown corporation, board or other entity that forms a reporting entity under the Financial Administration Act or receives more than half of its funds from the Operating Fund), a government trust, a public contractor and a funding recipient [s. 1(1)]. The Auditor General may audit a funding recipient's receipt and expenditure of funding and a public contractor's delivery of programs or services for the government [s. 13(2)], and need not report on matters the Auditor General considers immaterial or insignificant [s. 17(1)].

Secondary Sources