Office of the Saskatchewan Information and Privacy Commissioner. Guide to FOIP, Chapter 6, Protection of Privacy. Updated 27 February 2023. 252 Subsection 29(2)(q) of FOIP permits a government institution to disclose personal information about an individual without consent to the Provincial Auditor or any prescribed person or body for audit purposes. An audit in this context is an official examination of accounts or a systematic review of the activities of the Government of Saskatchewan or a government institution.706 The Provincial Auditor is an independent Officer of the Legislative Assembly in the province of Saskatchewan. The Provincial Auditor is responsible for auditing more than 230 agencies of the provincial Government, including government institutions.707 The provision also permits disclosure to any prescribed person or body for audit purposes. Subsection 2(1)(h) of FOIP provides: 2(1) In this Act: … (h) “prescribed” means prescribed in the regulations; Section 15 of The Freedom of Information and Protection of Privacy Regulations provides for what qualifies as an “other prescribed person or body, for audit purposes”: 15 For the purposes of clause 29(2)(q) of the Act, an auditor appointed by the Lieutenant Governor in Council to perform an audit is prescribed as a person to whom personal information may be disclosed if the auditor agrees not to make subsequent disclosure of the information in a form that could reasonably be expected to identify the individual to whom the information relates. A government institution may disclose personal information without consent to the Provincial Auditor or another prescribed person or body provided it is for audit purposes. If the audit is completed by a person or body pursuant to section 15 of The Freedom of Information and Protection of Privacy Regulations (a person or body other than the Office of the Provincial Auditor), the auditor must agree not to make subsequent disclosures of the 706 Adapted from Government of Manitoba, FIPPA for Public Bodies – Resource Manual, Chapter 6, Protection of Privacy at p. 6-173. Available at Chapter (gov.mb.ca). Accessed December 15, 2022. 707 The Office of the Provincial Auditor, available at Home « Home (auditor.sk.ca). Accessed December 16, 2022.
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