The mandate of the Municipal Auditor General, as found in the HRM Charter, (Sections 49 - 54) includes the following:
- The Auditor General is responsible for assisting Council in holding itself and the Municipality’s administrators accountable for the quality of stewardship over the public funds and for achievement of value for money in the Municipality’s operations.
- The Auditor General shall examine, in a manner and to the extent the Auditor General considers necessary, the accounts, procedures and programs of the Municipality and any municipal body of the Municipality, as that term is defined in Section 461 of the Municipal Government Act, or person or body corporate receiving a grant from the Municipality, to evaluate
- Whether the rules and procedures applied are sufficient to ensure an effective control of sums received and expended, adequate safeguarding and control of public property and appropriate records management;
- If money has been spent with proper authorization and according to an appropriation;
- If applicable procedures and policies encourage efficient use of resources and discourage waste and inefficiency; and
- Whether programs, operations and activities have been effective.
- In addition to the duties above, the Auditor General shall examine those programs, policies and procedures as are requested by the Council to the extent that such examination can be reasonable accommodated.
- The Auditor General shall file annually with Council a work plan of the current activities.
- The authority of the Auditor General to exercise powers and perform duties extends to any person, body corporate or association who or that receives a grant directly or indirectly from the Municipality and such authority applies only in respect of grants received by the grant recipient directly or indirectly from the Municipality or a municipal body of the Municipality, as that term is defined in Section 461 of the Municipal Government Act, after the date on which this Section comes into force.
- The Auditor General is entitled to have free access to all books, accounts, financial records, electronic data processing records, reports, files and all other papers, things or property belonging to or used by the Municipality, a municipal body of the Municipality, as that term is defined in Section 461 of the Municipal Government Act, or grant recipient, as the case may be, that the Auditor General believes to be necessary to perform the Auditor General’s duties.
- The Auditor General shall update Council on any substantial departure from the work plan.
- The Auditor General shall:
- Report annually to Council in a public meeting;
- File each report with the Minister; and
- Inform the Chief Administrative Officer of the contents of the report in advance of its submission to Council, except when such report or such contents address issues involving the Chief Administrative Officer.
- In the report of the Auditor General, the Auditor General shall make recommendations, as appropriate, for improvements in the efficiency of the Municipality.