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Auditor General for Local Government Act

[SBC 2012] CHAPTER 5

Assented to March 29, 2012

Contents
Part 1 — Definitions
1Definitions
Part 2 — Auditor General's Appointment,
Mandate and Powers
2Appointment of auditor general
3Purpose and mandate
4Selection of audits and limit on audits
5Maintenance of qualification
6Suspension, removal or resignation of auditor general
7Acting auditor general
8 to 10Repealed
11Employees and other persons
12Delegation
13Access to records, information and things
14Power to compel persons to answer questions and order disclosure
15Contempt proceeding for uncooperative person
16Restrictions on disclosure of information by auditor general
17Personal liability protection
Part 3 — Audit Council
18Establishment and appointment of audit council
19Role of audit council
20Resources for audit council
21Business and meetings of audit council
21.1Access to records and information
21.2Report to minister
Part 4 — Annual Service Plan and Reports
of the Auditor General
22Annual service plan
23Performance audit reports
24Restriction on disclosure of performance audit information
25Annual report
26Other reports
Part 5 — General Provisions
27Power to make regulations
28Offence Act
29Review of Act
Part 6 — Transitional Provisions and
Consequential Amendments
30 to 35Repealed
36-40 Consequential Amendments
41Commencement

Part 1 — Definitions

Definitions

1  In this Act:

"activities" includes the exercise of an authority, conferred under an enactment on a local government, to regulate, prohibit and impose requirements;

"annual report" means the report referred to in section 25;

"annual service plan" means the plan referred to in section 22;

"audit council" means the audit council established under section 18;

"auditor general" means the auditor general appointed under section 2;

"fiscal year" means the period from April 1 in one year to March 31 in the next year;

"local government" means

(a) a municipality,

(b) a regional district,

(c) a greater board,

(d) a board, a commission, a corporation or another organization that, under generally accepted accounting principles, is considered to be controlled by one or more municipalities, regional districts or greater boards, and

(e) another local body prescribed by regulation;

"municipality" means the corporation into which the residents of an area are incorporated as a municipality under the Local Government Act or under any other Act, and the City of Vancouver;

"operations" means the design or implementation of the programs, services, policies or systems of a local government and related procedures;

"publish" means to make available to the general public in a reasonable manner, which may include by electronic means;

"qualified individual" means an individual who is none of the following:

(a) a candidate for elected public office of any type;

(b) a holder of elected public office of any type;

(c) an employee of the Province;

(d) an employee of a local government;

"regional district" means a regional district incorporated under the Local Government Act;

"services" means activities, works or facilities undertaken or provided by or on behalf of a local government.

Part 2 — Auditor General's Appointment,
Mandate and Powers

Appointment of auditor general

2  (1) On the recommendation of the minister, the Lieutenant Governor in Council may appoint, for a term of 5 years, a qualified individual to be the Auditor General for Local Government.

(1.1) An appointment under subsection (1) must be made under section 15 (1) (b) of the Public Service Act.

(2) Before making the recommendation referred to in subsection (1), the minister must consider the recommendation of the audit council under section 19 (1) (a).

(3) The auditor general may be appointed under subsection (1) for a second term of 5 years.

(4) A person must not be appointed under subsection (1) for a third consecutive term.

Purpose and mandate

3  (1) The purpose of the auditor general is to conduct performance audits of the operations of local governments in order to provide local governments with objective information and relevant advice that will assist them in their accountability to their communities for the stewardship of public assets and the achievement of value for money in their operations.

(2) A performance audit conducted under this Act by the auditor general consists of

(a) a review of the operations of a local government, as the operations relate to a matter or subject specified by the auditor general, to evaluate the extent to which

(i) the operations are undertaken economically, efficiently and effectively,

(ii) financial, human and other resources are used in relation to the operations with due regard to economy and efficiency,

(iii) the operations are effective in achieving their intended results, or

(iv) procedures established by the local government are sufficient for the local government to monitor the economy, efficiency and effectiveness of those operations, and

(b) recommendations to the local government arising from the review referred to in paragraph (a).

(2.1) In planning and conducting a performance audit and in preparing a performance audit report under this Act, the auditor general must comply with the auditing or assurance standards or guidelines or parts thereof, if any, as adopted by regulation.

(3) The auditor general may identify and develop and publish or otherwise provide information about recommended practices, arising from a performance audit, that the auditor general considers may be applicable or useful to other local governments.

(4) The auditor general, if permitted by regulation, may, on request of a local government and in accordance with the regulations, enter into an agreement to conduct a performance audit of the operations of the local government that relate to a matter or subject that is specified in the agreement.

(5) In carrying out the powers and duties under this Act, the auditor general must not call into question the merits of policy decisions or objectives of a local government.

(6) The auditor general may not act as an auditor under

(a) Division 2 of Part 6 of the Community Charter or as that Division applies to a regional district under section 377 (1) of the Local Government Act,

(b) section 60 (1) of the Greater Vancouver Sewerage and Drainage District Act,

(c) section 24 of the Greater Vancouver Water District Act,

(d) sections 230 to 235B of the Vancouver Charter, or

(e) a prescribed enactment relating to the financial audit of a local government.

Selection of audits and limit on audits

4  (1) Subject to the annual service plan and within the limits established under this section, the auditor general, in his or her sole discretion, may select the performance audits to be conducted.

(2) The auditor general must not initiate a performance audit until the annual service plan for that year has been published in accordance with section 22 (7).

(3) Despite a regulation permitting the auditor general to enter into an agreement referred to in section 3 (4), the auditor general must not enter into an agreement unless the auditor general is satisfied that the agreement will not interfere with his or her capacity to conduct other performance audits.

Maintenance of qualification

5  (1) The auditor general appointed under section 2 (1) must continue to be a qualified individual within the meaning of paragraphs (a), (b) and (d) of the definition of "qualified individual" throughout the term of his or her appointment.

(2) The auditor general may not be an employee of the Province other than in his or her capacity as auditor general.

Suspension, removal or resignation of auditor general

6  (1) On the recommendation of the minister, the Lieutenant Governor in Council may, with or without cause, order that the auditor general be suspended with or without remuneration or be removed.

(1.1) For the purposes of subsection (1), the employment termination standards established under section 14.4 (1) of the Public Sector Employers Act apply to the auditor general and, for that purpose, the auditor general is deemed to be appointed to the position of deputy minister.

(2) Before making the recommendation referred to in subsection (1), the minister must consider a recommendation, if any, of the audit council under section 19 (1) (c).

(2.1) For certainty, the minister may make a recommendation referred to in subsection (1) without requesting the audit council to consider suspension or removal of the auditor general, as the case may be, and in the absence of a recommendation of the audit council under section 19 (1) (c).

(3) The auditor general may resign by giving written notice to the minister.

Acting auditor general

7  (1) If the auditor general is suspended or there is no auditor general, the Lieutenant Governor in Council, on the recommendation of the minister, may appoint a person as acting auditor general to exercise the powers and perform the duties of the auditor general until an appointment is made under section 2 or the suspension ends.

(2) The recommendation of the minister referred to in subsection (1) must be made as soon as is practicable after the minister has received the recommendation of the audit council under section 19 (1) (b).

Repealed

8 to 10  [Repealed 2015-34-5.]

Employees and other persons

11  (1) The auditor general, in accordance with the Public Service Act,

(a) must appoint as deputy auditor general an individual who is authorized under section 205 of the Business Corporations Act to act as an auditor of a company, and

(b) may appoint the other employees necessary for the exercise of the powers and the performance of the duties of the auditor general.

(2) For purposes of the application of the Public Service Act to subsection (1), the auditor general is a deputy minister.

(3) The auditor general may

(a) retain persons in capacities other than as employees who the auditor general considers necessary for the exercise of the powers and the performance of the duties of the auditor general, and

(b) set the remuneration of, and other terms and conditions under which, a person referred to in paragraph (a) is retained.

(4) Section 23 (3) of the Interpretation Act does not apply to the deputy auditor general appointed under subsection (1) (a) of this section.

Delegation

12  (1) The auditor general may delegate, in writing, to a person or class of persons a power or duty of the auditor general, subject to terms and conditions the auditor general considers appropriate, except the power

(a) to delegate under this section,

(b) to submit a proposed annual service plan to the audit council under section 22 (1), and

(c) to make a report under this Act.

(2) If the auditor general who makes a delegation ceases to hold office, the delegation continues in effect so long as the appointment or retainer of the delegate continues unless revoked by a succeeding auditor general.

(3) A person purporting to exercise a power or perform a duty of the auditor general through a delegation under this section must produce, on request, evidence of the person's authority to exercise the power or perform the duty.

Access to records, information and things

13  (1) In this section:

"participant" means a municipality, the geographic area of which, or a treaty first nation, the treaty lands of which, form all or part of an area in which a service is provided by or on behalf of a regional district;

"treaty first nation" means a treaty first nation to which the Local Government Act, as modified by Part 7 of that Act, applies.

(2) A local government whose operations are the subject of a performance audit must give to the auditor general

(a) access to records, information and things,

(b) access to the local government's facilities and works, and

(c) explanations

necessary for the auditor general to conduct the performance audit.

(3) The following must give to the auditor general access to records, information, things, facilities and works and explanations necessary for the auditor general to conduct a performance audit:

(a) in the case of a performance audit of the operations of a local government,

(i) a person or an organization with whom the local government has entered into an agreement or arrangement that relates to the operations that are the subject of the performance audit, or

(ii) a person or an organization who has been granted money by the local government in relation to the operations that are the subject of the performance audit;

(b) in the case of a performance audit of the operations of a local government that is a performance audit of a regional district's services, a participant;

(c) in the case of a performance audit of the operations of a local government that is a performance audit of a greater board's services, the municipalities and treaty first nations that are members of the greater board.

(4) This section applies despite a claim of confidentiality or privilege other than a claim based on solicitor-client privilege.

Power to compel persons to answer questions and order disclosure

14  (1) For the purposes of section 13, the auditor general may make an order requiring a person to do either or both of the following:

(a) attend, in person or by electronic means, before the auditor general to answer questions on oath or affirmation, or in any other manner;

(b) produce for the auditor general a record or thing in the person's possession or control.

(2) The auditor general may apply to the Supreme Court for an order

(a) directing a person to comply with an order made under subsection (1), or

(b) directing an officer or a governing member of a person to cause the person to comply with an order made under subsection (1).

Contempt proceeding for uncooperative person

15  The failure or refusal of a person subject to an order under section 14 to

(a) attend before the auditor general,

(b) take an oath or make an affirmation,

(c) answer questions, or

(d) produce records or things in the person's possession or control

makes the person, on application to the Supreme Court by the auditor general, liable to be committed for contempt as if in breach of an order or judgment of the Supreme Court.

Restrictions on disclosure of information by auditor general

16  (1) The auditor general and a person appointed or retained under section 11 must not disclose a record or information obtained in the exercise of a power or the performance of a duty under this Act, except as provided in subsections (2) to (7) of this section.

(2) The auditor general may disclose, or may authorize a person appointed or retained under section 11 to disclose, a record or information necessary for the following:

(a) to conduct a performance audit under this Act;

(b) to formulate the grounds for a recommendation contained in a performance audit report;

(c) for the members of the audit council to carry out their responsibilities under this Act and for persons who, under section 20, assist the audit council to carry out its responsibilities;

(d) to exercise the powers and perform the duties of the auditor general under sections 22, 23, 25 and 26.

(3) The auditor general and a person appointed or retained under section 11 must not give or be compelled to give evidence in court or in other proceedings in respect of a record or information obtained in the exercise of a power or the performance of a duty under this Act except in a prosecution for perjury in respect of sworn testimony.

(4) If a person discloses to the auditor general, at the request of the auditor general or under section 13 or 14, a record or information that is confidential or subject to solicitor-client privilege,

(a) the solicitor-client privilege of the record or information is not affected by the disclosure, and

(b) subject to subsection (2) of this section, the auditor general or the person appointed or retained under section 11 has the same obligation respecting the disclosure of the record or information as the person from whom the record or information was obtained.

(5) If, under subsection (2), the auditor general discloses or authorizes disclosure of a record or information that is confidential or subject to solicitor-client privilege,

(a) the solicitor-client privilege of the record or information is not affected by the disclosure, and

(b) a person to whom the record or information is disclosed has the same obligation respecting the disclosure of the record or information as the person from whom the record or information was obtained.

(6) If, in the conduct of a performance audit, the auditor general considers there is evidence of the use of money contrary to the Community Charter or the Local Government Act, the auditor general, as soon as is practicable, must notify the local government and must disclose to the local government the record or information, if any, that provides the evidence.

(7) The auditor general may disclose to a law enforcement agency information relating to the commission of an offence against an enactment of British Columbia or Canada if the auditor general considers there is evidence of an offence.

Personal liability protection

17  (1) Subject to subsection (2), no legal proceeding for damages lies or may be commenced or maintained against the auditor general because of anything done or omitted in

(a) the exercise or intended exercise of a power of the auditor general, or

(b) the performance or intended performance of a duty of the auditor general.

(2) Subsection (1) does not apply in relation to anything done or omitted by the auditor general in bad faith.

(3) Subsection (1) does not absolve the government from vicarious liability arising out of anything done or omitted by the auditor general for which the government would be vicariously liable if this section were not in force.

(4) The government must indemnify the auditor general for reasonable costs or expenses incurred by him or her in legal proceedings taken against him or her for anything done or omitted in good faith as described in subsection (1) (a) or (b).

Part 3 — Audit Council

Establishment and appointment of audit council

18  (1) The audit council consists of the members appointed under subsection (2).

(2) On the recommendation of the minister, the Lieutenant Governor in Council may appoint no fewer than 5 persons to be members of the audit council and must designate one of the members as chair of the council.

(3) The chair designated under subsection (2) may designate a member as vice chair.

(4) An appointment under subsection (2) may be made for a term of up to 3 years and different terms may be set for different members.

(5) In order for a person to be appointed as a member of the audit council, the person must have knowledge, skills, education or experience in one or more of the following areas:

(a) accounting;

(b) auditing;

(c) governance of the Province;

(d) local and regional governance;

(e) a subject area set out in the regulations.

(6) Before making the recommendation referred to in subsection (2), the minister, in the manner and to the extent he or she considers advisable,

(a) must consult with

(i) the Union of British Columbia Municipalities, and

(ii) persons or organizations that the minister considers are representative of business, taxpayers or local government professionals, and

(b) may consult with other persons or organizations the minister considers should be consulted.

(7) The members must be

(a) remunerated in accordance with rates set by the regulations, and

(b) reimbursed in accordance with the regulations for reasonable travelling and out of pocket expenses necessary to carry out the responsibilities of the audit council.

Role of audit council

19  (1) The audit council is responsible for

(a) recommending to the minister a qualified individual to be appointed as auditor general,

(b) recommending to the minister a person to be appointed as acting auditor general,

(c) recommending to the minister suspension or removal of the auditor general,

(d) commenting on and recommending to the auditor general changes to the annual service plan,

(e) commenting to the auditor general on a performance audit report,

(f) commenting to the auditor general on the annual report and other reports prepared by the auditor general,

(g) providing a statement for inclusion in the annual report,

(h) considering matters requested by the auditor general,

(i) disseminating information about

(i) recommendations made in a performance audit report, and

(ii) recommended practices identified or developed by the auditor general arising from a performance audit report,

(j) reviewing and monitoring the performance of the auditor general in respect of the following:

(i) the purpose and mandate of the auditor general under section 3;

(ii) the exercise of powers and the performance of duties under this Act by the auditor general, including, without limitation, the planning and conduct of performance audits and the preparation of performance audit reports, annual reports and other reports, if any, under section 26;

(iii) an annual service plan;

(iv) other matters set out in the regulations, and

(k) other duties set out in the regulations.

(2) Before making a recommendation to the minister under subsection (1) (a), the audit council must be satisfied that a person to be recommended as auditor general, in addition to being a qualified individual, is familiar with local and regional governance.

(3) [Repealed 2015-34-8.]

(4) Subsection (2) does not apply to a recommendation of the audit council that an incumbent auditor general be appointed to a second term.

Resources for audit council

20  (1) For the purpose of assisting the audit council to carry out its responsibilities, the minister may do one or both of the following:

(a) request the deputy minister to provide staff resources;

(b) retain persons and set their remuneration and other terms and conditions of their retainers.

(2) The Public Service Act does not apply to persons retained under subsection (1) (b).

Business and meetings of audit council

21  (1) Subject to this section, the audit council may make rules governing the conduct of its own business as it considers advisable.

(2) The audit council must meet at least 3 times each fiscal year.

(3) A meeting of the audit council

(a) may be convened by the chair or by 2 members of the council with prior notice to the chair, and

(b) must be convened as soon as is practicable

(i) at the request of the auditor general for consideration by the audit council of a matter specified by the auditor general,

(ii) if the auditor general is suspended, there is no auditor general or there will be no auditor general within 12 months, and

(iii) at the request of the minister to consider suspension or removal of the auditor general.

(3.1) For certainty, at a meeting convened in accordance with subsection (3) (a), the audit council may consider recommending to the minister the suspension or removal of the auditor general.

(4) At a meeting convened in accordance with subsection (3) (b) (ii) or (iii), the audit council must consider its recommendation concerning the appointment of the auditor general or an acting auditor general, or the suspension or removal of the auditor general, as the case may be.

(5) The audit council must adopt a code of conduct and ethics.

(6) In adopting a code of conduct and ethics in accordance with subsection (5), the audit council must be guided by the best practices guidelines on codes of conduct and ethics that are set out in the Governance and Disclosure Guidelines for Governing Boards of British Columbia Public Sector Organizations, published by the Government of British Columbia, as amended or replaced from time to time.

Access to records and information

21.1  (1) The audit council may request that the auditor general give access to records or information that the audit council considers necessary for the members of the audit council to carry out their responsibilities under this Act, other than

(a) a record or information obtained in the exercise of a power or the performance of a duty of the auditor general under this Act,

(b) personal information as defined in Schedule 1 of the Freedom of Information and Protection of Privacy Act, or

(c) a record or information that is subject to solicitor-client privilege.

(2) On receipt of a request under subsection (1), the auditor general must give the audit council, or a person who, under section 20, assists the audit council to carry out its responsibilities, access to the requested records or information.

Report to minister

21.2  The audit council may prepare a report respecting the performance of the auditor general in relation to any or all of the matters referred to in section 19 (1) (j) and may provide the report to the minister.

Part 4 — Annual Service Plan and Reports
of the Auditor General

Annual service plan

22  (1) The auditor general must prepare a proposed annual service plan and submit it to the audit council for review by the audit council.

(2) The proposed annual service plan must include

(a) [Repealed 2015-34-12.]

(b) in respect of the auditor general's activities for the upcoming fiscal year and for the following 2 fiscal years,

(i) a statement of goals and objectives of the auditor general and the measures that will be used to determine progress respecting those goals and objectives,

(ii) the general criteria that the auditor general will consider to determine the need for and priority of performance audits,

(iii) themes on which some or all performance audits may be based, and

(iv) other matters within the purpose and mandate of the auditor general that the auditor general considers should be included.

(3) The proposed annual service plan must not specify the local governments whose operations will be the subject of a performance audit.

(3.1) Before preparing a proposed annual service plan under subsection (1), the auditor general must, in the manner and to the extent the auditor general considers advisable, consult with the Union of British Columbia Municipalities respecting themes on which some or all performance audits may be based.

(4) The audit council must review the proposed annual service plan and, subject to subsection (5), may provide comments and recommend changes to the plan as the audit council considers appropriate.

(5) The audit council may not recommend changes to the proposed annual service plan that would

(a) [Repealed 2015-34-12.]

(b) result in the omission of a matter referred to in subsection (2) (b) (i) to (iii), or

(c) contravene subsection (3).

(6) The auditor general must consider the comments and recommendations provided by the audit council under subsection (4).

(7) After finalizing the annual service plan, the auditor general must,

(a) as soon as is practicable, provide the annual service plan to the audit council and the minister, and

(b) after having provided the annual service plan in accordance with paragraph (a), publish the plan.

(8) Sections 13 and 16 of the Budget Transparency and Accountability Act do not apply in relation to the auditor general.

Performance audit reports

23  (1) The auditor general must provide a proposed final performance audit report to the local government whose operations are the subject of the report.

(2) The local government may provide comments to the auditor general on the proposed final performance audit report within the time given by the auditor general, which time may be no less than 45 days.

(3) The auditor general must include in the proposed final performance audit report a summary of the comments given by the local government under subsection (2) and then submit the report to the audit council.

(4) The audit council may provide comments to the auditor general on the proposed final performance audit report submitted under subsection (3).

(4.1) The auditor general must consider any comments provided by the audit council under subsection (4).

(5) After finalizing the performance audit report, including the summary referred to in subsection (3) of the comments given by the local government, the auditor general must,

(a) as soon as is practicable, provide the report to the local government whose operations are the subject of the report and to the audit council, and

(b) after having provided the report in accordance with paragraph (a), publish the report.

Restriction on disclosure of performance audit information

24  (1) Subject to subsection (3) of this section, a local government must not disclose the following records or information contained in them:

(a) a proposed final performance audit report provided by the auditor general to the local government for comment under section 23 (1);

(b) comments prepared by the local government for the purposes of section 23 (2) and other records created by the local government to prepare the comments.

(2) Subject to subsection (3) of this section, the audit council and the persons who, under section 20, assist the audit council to carry out its responsibilities, must not disclose the following records or information contained in them:

(a) comments prepared by the local government for the purposes of section 23 (2);

(b) a proposed final performance audit report submitted by the auditor general to the audit council under section 23 (3);

(c) comments prepared by the audit council for the purposes of section 23 (4) and other records created by the audit council to prepare the comments.

(3) Subject to section 16 (5), subsections (1) and (2) of this section do not apply after the performance audit report is published by the auditor general under section 23 (5).

(4) If, under section 16 (2) (c), the auditor general discloses, for the purposes of the provision of comments by the audit council under section 23 (4), a record or a copy of a record obtained by the auditor general on his or her request or under section 13 or 14, the chair of the audit council must return the record or copy to the auditor general after the audit council has provided the comments.

Annual report

25  (1) The auditor general must prepare, in respect of the previous fiscal year, an annual report on

(a) the activities of the auditor general,

(b) progress in relation to the goals, objectives and measures established for that year in the annual service plan, and

(c) other matters within the purpose and mandate of the auditor general that the auditor general considers should be included.

(2) [Repealed 2015-34-15.]

(3) Before publishing the annual report, the auditor general must submit the proposed final annual report to the audit council and the audit council may provide

(a) comments to the auditor general on the proposed report, and

(b) a statement about the exercise of powers and the performance of duties under this Act by the auditor general, including the performance of the auditor general in respect of the annual service plan.

(4) The auditor general must

(a) consider any comments provided by the audit council under subsection (3) (a), and

(b) if the audit council provides a statement in accordance with subsection (3) (b), include the statement in the annual report.

(5) After finalizing the annual report, the auditor general must,

(a) as soon as is practicable, provide the report to the audit council and the minister, and

(b) after having provided the report in accordance with paragraph (a), publish the report.

Other reports

26  (1) The auditor general may prepare and publish reports about

(a) recommended practices identified or developed by the auditor general in accordance with section 3 (3), and

(b) the interim progress of the auditor general in relation to the goals, objectives and measures established for that fiscal year in the annual service plan.

(2) Before publishing a report referred to in subsection (1), the auditor general must submit the proposed final report to the audit council and the audit council may provide comments to the auditor general on the report.

(2.1) The auditor general must consider the comments provided by the audit council under subsection (2).

(3) After finalizing a report under this section, the auditor general must

(a) as soon as is practicable, provide the report to the audit council, and

(b) after having provided the report in accordance with paragraph (a), publish the report.

Part 5 — General Provisions

Power to make regulations

27  (1) The Lieutenant Governor in Council may make regulations as follows:

(a) prescribing a local body for the purposes of the definition of "local government";

(b) prescribing an enactment relating to the financial audit of a local government for the purposes of section 3 (6) (e);

(c) setting out a subject area in which a person to be recommended as a member of the audit council is required to have knowledge, skills, education or experience for the purposes of section 18 (5) (e);

(d) setting rates of remuneration for the chair and the members of the audit council;

(e) governing travelling and out of pocket expenses for which members of the audit council must be reimbursed;

(e.1) for the purposes of section 19 (1) (j), setting out other matters in respect of which the audit council is responsible for reviewing and monitoring the performance of the auditor general;

(f) setting out other duties of the audit council for the purposes of section 19 (1) (k);

(g) in accordance with section 3 (4), permitting the auditor general to enter into agreements with local governments to conduct performance audits of operations as the operations relate to a matter or subject specified in the agreements;

(h) specifying a minimum period of time before the auditor general may publish the annual service plan after providing it to the audit council and the minister under section 22 (7);

(i) requiring that the annual service plan be published each year by a specified date;

(j) specifying a period of time within which the audit council may provide comments on a proposed final performance audit report under section 23 (4);

(k) specifying a minimum period of time before the auditor general may publish a performance audit report after providing it to a local government and to the audit council under section 23 (5);

(l) specifying a minimum period of time before the auditor general may publish the annual report after providing it to the audit council and the minister under section 25 (5);

(m) requiring that the annual report be published

(i) within a specified period of time after the end of each fiscal year, or

(ii) by a specified date;

(n) specifying a minimum period of time before the auditor general may publish a report referred to in section 26 (1) after providing it to the audit council under section 26 (3).

(2) A regulation respecting remuneration under subsection (1) (d) may provide differently for the chair and the members.

(3) If the Lieutenant Governor in Council makes a regulation under subsection (1) (g), the Lieutenant Governor in Council may also make regulations

(a) imposing terms or conditions on the ability of the auditor general to enter into the agreements,

(b) setting out the bases on which fees under the agreements may be set by the auditor general,

(c) establishing maximum amounts of fees the auditor general may charge under the agreements,

(d) setting out provisions or content that must be included in the agreements, and

(e) providing that a provision of this Act does not apply to performance audits conducted under the agreements or varying a provision of this Act as it applies to performance audits conducted under the agreements.

(4) A regulation under subsection (1) (g) or (3) may

(a) establish different classes of agreements or local governments, and

(b) provide differently for different classes of agreements and for different classes of local governments.

(5) The Lieutenant Governor in Council may make regulations to adopt all or part of, and with any changes considered appropriate by the Lieutenant Governor in Council, an auditing or assurance standard or guideline set by a provincial, national, international or any other standard making body.

(6) A standard or guideline referred to in subsection (5) may be adopted as amended, supplemented or replaced from time to time.

Offence Act

28  Section 5 of the Offence Act does not apply to this Act or the regulations.

Review of Act

29  (1) Subject to subsection (2), the minister may, at any time, review one or both of

(a) this Act, and

(b) the functioning of the office of the auditor general.

(2) After this Act has been in force for 5 years, the minister must begin a review, in respect of those 5 years, of

(a) this Act, and

(b) the functioning of the office of the auditor general.

Part 6 — Transitional Provisions and
Consequential Amendments

Repealed

30 to 35  [Repealed 2015-34-19.]

Consequential Amendments

[Note: See Table of Legislative Changes for the status of sections 36 to 40.]

Section(s)   Affected Act
36   Community Charter
37-38   Freedom of Information and Protection of Privacy Act
39   Public Service Labour Relations Act
40   Vancouver Charter

Commencement

41  This Act comes into force by regulation of the Lieutenant Governor in Council.