R.S.C., c. A-17
An Act respecting the Office of the Auditor General of Canada and
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SHORT TITLE
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Short title
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1.
This Act may be cited as the Auditor General Act. 1976-77, c. 34, s.1.
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INTERPRETATION
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Definitions
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2.
In this Act,
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"appropriate
Minister"
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"appropriate Minister" has the meaning assigned by section 2 of the
Financial Administration Act;
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"Auditor General"
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"Auditor General" means the Auditor General of Canada appointed pursuant to subsection 3(1);
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"category
I
department"
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"category I department" means
(a) any department named in Schedule I to the Financial Administration Act, (b) any department in respect of which a direction has been made under subsection 24(3), and (c) any department, as defined in the Financial Administration Act, set out in the schedule;
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"Commissioner"
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"Commissioner" means the Commissioner of the Environment and Sustainable Development
appointed under subsection 15.1(1);
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"Crown
corporation"
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"Crown corporation" has the meaning assigned to that expression by section 83 of the
Financial
Administration Act;
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"department"
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"department" has the meaning assigned to that term by section 2 of the
Financial Administration
Act;
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"registrar"
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"registrar" means the Bank of Canada and a registrar appointed under Part IV of the
Financial
Administration Act;
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"sustainable
development"
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"sustainable development" means development that meets the needs of the present without
compromising the ability of future generations to meet their own needs;
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"sustainable
development
strategy"
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"sustainable development strategy", with respect to a category I department, means the
department's objectives, and plans of action, to further sustainable development. 1976-77, c. 34,
s. 2; 1984, c. 31, s. 14; 1995, c. 43, s. 2.
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AUDITOR GENERAL OF CANADA
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Appointment and
tenure of office
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3.
(1) The Governor in Council shall, by commission under the Great Seal,
appoint a qualified auditor to be the officer called the Auditor General of Canada to hold office
during good behaviour for a term of ten years, but the Auditor General may be removed by the
Governor in Council on address of the Senate and House of Commons.
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Idem
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(2) Notwithstanding subsection (1), the Auditor General ceases to hold office on
attaining the age of sixty-five years.
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Re-appointment
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(3) Once having served as the Auditor General, a person is not eligible for
re-appointment to that office.
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Vacancy
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(4) In the event of the absence or incapacity of the Auditor General or if the office of
Auditor General is vacant, the Governor in Council may appoint a person temporarily to perform the
duties of Auditor General. 1976-77, c. 34, s. 3.
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Salary
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4.
(1) The Auditor General shall be paid a salary equal to the salary of a puisne
judge of the Supreme Court of Canada.
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Pension benefits
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(2) The provisions of the
Public Service Superannuation Act, other than those
relating to tenure of office, apply to the Auditor General except that a person appointed as Auditor
General from outside the Public Service may, by notice in writing given to the President of the
Treasury Board not more than sixty days after the date of his appointment as Auditor General, elect
to participate in the pension plan provided for in the
Diplomatic Service (Special)
Superannuation
Act
in which case the provisions of that Act, other than those relating to tenure of office, apply to him
and the provisions of the
Public Service Superannuation Act
do not apply to him. 1976-77, c. 34, s. 4;
1980-81-82-83, c. 50, s. 23, c. 55, s. 1.
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DUTIES
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Examination
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5.
The Auditor General is the auditor of the accounts of Canada, including those
relating to the Consolidated Revenue Fund and as such shall make such examinations and inquiries
as he considers necessary to enable him to report as required by this Act. 1976-77, c. 34, s. 5.
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Idem
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6.
The Auditor General shall examine the several financial statements required by
section 64 of the
Financial Administration Act
to be included in the Public Accounts, and any other
statement that the President of the Treasury Board or the Minister of Finance may present for audit
and shall express his opinion as to whether they present fairly information in accordance with stated
accounting policies of the federal government and on a basis consistent with that of the preceding
year together with any reservations he may have. 1976-77, c. 34, s. 6; 1980-81-82-83, c. 170, s. 25.
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Annual and
additional reports to
the House of
Commons
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7.
(1) The Auditor General shall report annually to the House of Commons and
may make, in addition to any special report made under subsection 8(1) or 19(2) and the
Commissioner's report under subsection 23(2), not more than three additional reports in any year to
the House of Commons
(a) on the work of his office; and, (b) on whether, in carrying on the work of his office, he received all the information and explanations he required.
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Idem
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(2) Each report of the Auditor General under subsection (1) shall call attention to
anything that he considers to be of significance and of a nature that should be brought to the attention
of the House of Commons, including any cases in which he has observed that
(a) accounts have not been faithfully and properly maintained or public money has not been fully accounted for or paid, where so required by law, into the Consolidated Revenue Fund; (b) essential records have not been maintained or the rules and procedures applied have been insufficient to safeguard and control public property, to secure an effective check on the assessment, collection and proper allocation of the revenue and to ensure that expenditures have been made only as authorized; (c) money has been expended other than for purposes for which it was appropriated by Parliament; (d) money has been expended without due regard to economy or efficiency; (e) satisfactory procedures have not been established to measure and report the effectiveness of programs, where such procedures could appropriately and reasonably be implemented; or (f) money has been expended without due regard to the environmental effects of those expenditures in the context of sustainable development.
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Submission of
annual report to
Speaker and tabling
in the House of
Commons
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(3) Each annual report by the Auditor General to the House of Commons shall be
submitted to the Speaker of the House of Commons on or before December 31 in the year to which
the report relates and the Speaker of the House of Commons shall lay each such report before the
House of Commons forthwith after receiving it or, if that House is not then sitting, on any of the first
fifteen days on which that House is sitting after the Speaker receives it.
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Notice of additional
reports to Speaker
and tabling in the
House of Commons
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(4) Where the Auditor General proposes to make an additional report under
subsection (1), the Auditor General shall send written notice to the Speaker of the House of
Commons of the subject-matter of the proposed report.
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Submission of
additional reports to
Speaker and tabling
in the House of
Commons
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(5) Each additional report of the Auditor General to the House of Commons made
under subsection (1) shall be submitted to the House of Commons on the expiration of thirty days
after the notice is sent pursuant to subsection (4) or any longer period that is specified in the notice
and the Speaker of the House of Commons shall lay each such report before the House of Commons
forthwith after receiving it or, if that House is not then sitting, on any of the first fifteen days on which
that House is sitting after the Speaker receives it. 1976-77, c. 34, s. 7; 1994, c. 32, s. 1 and 2; 1995,
c. 43, s. 3.
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Special report to the
House of Commons
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8.
(1) The Auditor General may make a special report to the House of
Commons on any matter of pressing importance or urgency that, in the opinion of the Auditor
General, should not be deferred until the presentation of the next report under subsection 7(1).
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Submission of
reports to Speaker
and tabling in the
House of Commons
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(2) Each special report of the Auditor General to the House of Commons made under
subsection (1) or 19(2) shall be submitted to the Speaker of the House of Commons and shall be laid
before the House of Commons by the Speaker of the House of Commons forthwith after receipt
thereof by him, or if that House is not then sitting, on the first day next thereafter that the House of
Commons is sitting. 1976-77, c. 34, s. 8; 1994, c. 32, s. 3.
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Idem
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9.
The Auditor General shall
(a) make such examination of the accounts and records of each registrar as he deems necessary, and such other examinations of a registrar's transactions as the Minister of Finance may require, and (b) when and to the extent required by the Minister of Finance, participate in the destruction of any redeemed or cancelled securities or unissued reserves of securities authorized to be destroyed under the Financial Administration Act, and he may, by arrangement with a registrar, maintain custody and control, jointly with that registrar, of cancelled and unissued securities. 1976-77, c. 34, s. 9.
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Improper retention
of public money
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10.
Whenever it appears to the Auditor General that any public money has been
improperly retained by any person, he shall forthwith report the circumstances of the case to the
President of the Treasury Board. 1976-77, c. 34, s.10.
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Inquiry and report
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11.
The Auditor General may, if in his opinion such an assignment does not interfere
with his primary responsibilities, whenever the Governor in Council so requests, inquire into and
report on any matter relating to the financial affairs of Canada or to public property or inquire into
and report on any person or organization that has received financial aid from the Government of
Canada or in respect of which financial aid from the Government of Canada is sought. 1976-77,
c. 34, s. 11.
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Advisory powers
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12.
The Auditor General may advise appropriate officers and employees in the public
service of Canada of matters discovered in his examinations and, in particular, may draw any such
matter to the attention of officers and employees engaged in the conduct of the business of the
Treasury Board. 1976-77, c. 34, s. 12.
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ACCESS TO INFORMATION
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Access to
information
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13.
(1) Except as provided by any other Act of Parliament that expressly refers
to this subsection, the Auditor General is entitled to free access at all convenient times to information
that relates to the fulfilment of his responsibilities and he is also entitled to require and receive from
members of the public service of Canada such information, reports and explanations as he deems
necessary for that purpose.
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Stationing of
officers in
departments
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(2) In order to carry out his duties more effectively, the Auditor General may station
in any department any person employed in his office, and the department shall provide the necessary
office accommodation for any person so stationed.
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Oath of secrecy
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(3) The Auditor General shall require every person employed in his office who is to
examine the accounts of a department or of a Crown 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 or Crown corporation.
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Inquiries
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(4) The Auditor General may examine any person on oath on any matter pertaining to
any account subject to audit by him and for the purposes of any such examination the Auditor
General may exercise all the powers of a commissioner under Part I of the
Inquiries Act. 1976-77,
c. 34, s.13.
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Reliance on audit
reports of Crown
corporations
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14.
(1) Notwithstanding subsections (2) and (3), in order to fulfil his
responsibilities as the auditor of the accounts of Canada, the Auditor General may rely on the report
of the duly appointed auditor of a Crown corporation or of any subsidiary of a Crown corporation.
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Auditor General
may request
information
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(2) The Auditor General may request a Crown corporation to obtain and furnish to
him such information and explanations from its present or former directors, officers, employees,
agents and auditors or those of any of its subsidiaries as are, in his opinion, necessary to enable him to
fulfil his responsibilities as the auditor of the accounts of Canada.
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Direction of the
Governor in Council
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(3) If, in the opinion of the Auditor General, a Crown corporation, in response to a
request made under subsection (2), fails to provide any or sufficient information or explanations, he
may so advise the Governor in Council, who may thereupon direct the officers of the corporation to
furnish the Auditor General with such information and explanations and to give him access to those
records, documents, books, accounts and vouchers of the corporation or any of its subsidiaries
access to which is, in the opinion of the Auditor General, necessary for him to fulfil his
responsibilities as the auditor of the accounts of Canada. 1976-77, c. 34, s. 14.
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STAFF OF THE AUDITOR GENERAL
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Officers, etc.
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15.
(1) Such officers and employees as are necessary to enable the Auditor
General to perform his duties shall be appointed in accordance with the
Public Service Employment
Act.
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Contract for
professional
services
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(2) Subject to any other Act of Parliament or regulations made thereunder, but
without the approval of the Treasury Board, the Auditor General may, within the total dollar
limitations established for his office in appropriation Acts, contract for professional services.
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Delegation to
Auditor General
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(3) The Auditor General may exercise and perform, in such manner and subject to
such terms and conditions as the Public Service Commission directs, the powers, duties and
functions of the Public Service Commission under the
Public Service Employment Act, other than
the powers, duties and functions of the Commission in relation to appeals under section 21 of that
Act and inquiries under section 34 of that Act.
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Suspension
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(4) The Auditor General may suspend from the performance of his duty any person
employed in his office. 1976-77, c. 34, s. 15; 1992, c. 54, s. 79.
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Appointment of
Commissioner
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15.1
(1) The Auditor General shall, in accordance with the
Public Service
Employment Act, appoint a senior officer to be called the Commissioner of the Environment and
Sustainable Development who shall report directly to the Auditor General.
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Commissioner's
duties
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(2) The Commissioner shall assist the Auditor General in performing the duties of the
Auditor General set out in this Act that relate to the environment and sustainable development.
1995, c. 43, s. 4.
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Responsibility for
personnel
management
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16.
In respect of persons employed in his office, the Auditor General is authorized to
exercise the powers and perform the duties and functions of the Treasury Board under the
Financial
Administration Act
that relate to personnel management including the determination of terms and
conditions of employment and the responsibility for employer and employee relations, within the
meaning of paragraph 7(1)(e) and sections 11 to 13 of that Act. 1976-77, c. 34, s.16.
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Classification
standards
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17.
Classification standards may be prepared for persons employed in the office of
the Auditor General to conform with the classifications that the Auditor General recognizes for the
purposes of that office. 1976-77, c. 34, s. 18.
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Delegation
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18.
The Auditor General may designate a senior member of his staff to sign on his
behalf any opinion that he is required to give and any report, other than his annual report on the
financial statements of Canada made pursuant to section 64 of the
Financial Administration Act
and
his reports to the House of Commons under this Act, and any member so signing an opinion or report
shall indicate beneath his signature his position in the office of the Auditor General and the fact that
he is signing on behalf of the Auditor General. 1976-77, c. 34, s. 19.
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ESTIMATES
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Estimates
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19.
(1) The Auditor General shall annually prepare an estimate of the sums that
will be required to be provided by Parliament for the payment of the salaries, allowances and
expenses of his office during the next ensuing fiscal year.
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Special report
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(2) The Auditor General may make a special report to the House of Commons in the
event that amounts provided for his office in the estimates submitted to Parliament are, in his
opinion, inadequate to enable him to fulfil the responsibilities of his office. 1976-77, c. 34, s. 20.
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Appropriation
allotments
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20.
The provisions of the
Financial Administration Act
with respect to the division of
appropriations into allotments do not apply in respect of appropriations for the office of the Auditor
General. 1976-77, c. 34, s. 21.
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AUDIT OF THE OFFICE OF THE AUDITOR GENERAL
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Audit of the office of
the Auditor General
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21.
(1) A qualified auditor nominated by the Treasury Board shall examine the
receipts and disbursements of the office of the Auditor General and shall report annually the
outcome of his examinations to the House of Commons.
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Submission of
reports and tabling
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(2) Each report referred to in subsection (1) shall be submitted to the President of the
Treasury Board on or before the 31st day of December in the year to which the report relates and the
President of the Treasury Board shall lay each such report before the House of Commons within
fifteen days after receipt thereof by him or, if that House is not then sitting, on any of the first fifteen
days next thereafter that the House of Commons is sitting. 1976-77, c. 34, s. 22.
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SUSTAINABLE DEVELOPMENT
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Purpose
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21.1
The purpose of the Commissioner is to provide sustainable development
monitoring and reporting on the progress of category I departments towards sustainable
development, which is a continually evolving concept based on the integration of social, economic
and environmental concerns, and which may be achieved by, among other things,
(a) the integration of the environment and the economy; (b) protecting the health of Canadians; (c) protecting ecosystems; (d) meeting international obligations; (e) promoting equity; (f) an integrated approach to planning and making decisions that takes into account the environmental and natural resource costs of different economic options and the economic costs of different environmental and natural resource options; (g) preventing pollution; and (h) respect for nature and the needs of future generations. 1995, c. 43, s. 5.
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Petitions received
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22.
(1) Where the Auditor General receives a petition in writing from a resident
of Canada about an environmental matter in the context of sustainable development that is the
responsibility of a category I department, the Auditor General shall make a record of the petition and
forward the petition within fifteen days after the day on which it is received to the appropriate
Minister for the department.
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Acknowledgement
to be sent
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(2) Within fifteen days after the day on which the
Minister receives the petition from
the Auditor General, the Minister shall send to the person who made the petition an
acknowledgement of receipt of the petition and shall send a copy of the acknowledgement to the
Auditor General.
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Minister to respond
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(3) The Minister shall consider the petition and send to the person who made it a reply
that responds to it, and shall send a copy of the reply to the Auditor General, within
(a) one hundred and twenty days after the day on which the Minister receives the petition from the Auditor General; or (b) any longer time, where the Minister personally, within those one hundred and twenty days, notifies the person who made the petition that it is not possible to reply within those one hundred and twenty days and sends a copy of that notification to the Auditor General.
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Multiple petitioners
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(4) Where the petition is from more that one person, it is sufficient for the Minister to
send the acknowledgement and reply, and the notification, if any, to one or more of the petitioners
rather than to all of them. 1995, c. 43, s. 5.
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Duty to monitor
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23.
(1) The Commissioner shall make any examinations and inquiries that the
Commissioner considers necessary in order to monitor
(a) the extent to which category I departments have met the objectives, and implemented the plans, set out in their sustainable development strategies laid before the House of Commons under section 24; and (b) the replies by Ministers required by subsection 22(3).
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Commissioner's
report
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(2) The Commissioner shall, on behalf of the Auditor General, report annually to the
House of Commons concerning anything that the Commissioner considers should be brought to the
attention of that House in relation to environmental and other aspects of sustainable development,
including
(a) the extent to which category I departments have met the objectives, and implemented the plans, set out in their sustainable development strategies laid before that House under section 24; (b) the number of petitions recorded as required by subsection 22(1), the subject-matter of the petitions and their status; and (c) the exercising of the authority of the Governor in Council under any of subsections 24(3)to (5).
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Submission and
tabling of report
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(3) The report required by subsection (2) shall be submitted to the Speaker of the
House of Commons and shall be laid before that House by the Speaker on any of the next fifteen days
on which that House is sitting after the Speaker receives it. 1995, c. 43, s. 5.
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Strategies to be
tabled
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24.
(1) The appropriate Minister for each category I department shall cause the
department to prepare a sustainable development strategy for the department and shall cause the
strategy to be laid before the House of Commons
(a) within two years after this subsection comes into force; or (b) in the case of a department that becomes a category I department on a day after this subsection comes into force, before the earlier of the second anniversary of that day and a day fixed by the Governor in Council pursuant to subsection (4).
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Updated strategies
to be tabled
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(2) The appropriate Minister for the category I department shall cause the
department's sustainable development strategy to be updated at least every three years and shall
cause each updated strategy to be laid before the House of Commons on any of the next fifteen days
on which that House is sitting after the strategy is updated.
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Governor in Council
direction
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(3) The Governor in Council may, on that recommendation of the appropriate
Minister for a department not named in Schedule I to the
Financial Administration Act, direct that
the requirements of subsections (1) and (2) apply in respect of the department.
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Date fixed by
Governor in Council
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(4) On the recommendation of the appropriate Minister for a department that
becomes a category I department after this subsection comes into force, the Governor in Council
may, for the purpose of subsection (1), fix the day before which the sustainable development strategy
of the department shall be laid before the House of Commons.
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Regulations
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(5) The Governor in Council may, on the recommendation of the Minister of the
Environment, make regulations prescribing the form in which sustainable development strategies
are to be prepared and the information required to be contained in them. 1995, c. 43, s. 5.
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