V-5.01 - Auditor General Act

Full text
38. In his report on the annual financial statements of the Government, the Auditor General
(1)  shall indicate whether, in his opinion, these statements present fairly the financial position of the Government, the results of its operations and the changes in its financial position in accordance with the accounting principles or policies stated in the financial statements and whether these principles or policies have been applied on a basis consistent with that of the preceding fiscal year;
(2)  shall state any relevant reservation he may have together with the reasons for that reservation and, where possible, indicate the effect of the deficiency on the financial statements;
(3)  shall make any other comment he considers appropriate.
1985, c. 38, s. 38.