Again, my understanding is that the Auditor General has said she's been made aware of vote 35. At this time, I don't think she has declared her views about it.
In fact, I think she appeared before the public accounts committee, where she said at the time that she wasn't aware of the details around vote 35 except that the government was setting it up. You would have to ask the Auditor General that specific question on exactly what her views are on vote 35.