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C.C.S.M. c. F55
The Financial Administration Act
| INTERPRETATION AND APPLICATION | ||
| 1 | Definitions | |
| 2 | Interpretation of power to designate or authorize | |
| 3 | Application | |
| ORGANIZATION | ||
| 4 | (1) | Treasury Board |
| (1.1) | Majority must be ministers | |
| (2) | Designating a chairperson and vice-chairperson | |
| (3) | Secretary to Treasury Board | |
| (4) | Rules of Treasury Board | |
| 5 | Authority of Treasury Board | |
| 6 | (1) | Regulations and directives — general powers |
| (2) | Regulations and directives — reporting organizations | |
| (3) | Regulations — prescribing reporting organizations | |
| (4) | Regulations and directives — specific powers | |
| (5) | Regulation may be general or specific | |
| (6) | Directive must be specific | |
| (7) | Reporting organization must comply with directive | |
| (8) | Directive to be made public | |
| (9) | Guidelines | |
| 7 | Treasury Board subject to Executive Council direction | |
| 8 | Responsibilities of Minister of Finance | |
| 9 | Regulations and directives of Minister of Finance | |
| 10 | (1) | Financial agreements |
| (2) | Statement in agreement | |
| 11 | Authority of deputy minister | |
| 12 | (1) | Delegation of authority of Minister of Finance |
| (2) | Exception | |
| (3) | Scope of authorization | |
| (4) | Effect of authorization | |
| (5) | Delegation of power to subdelegate | |
| 13 | (1) | Appointment of Comptroller |
| (2) | Comptroller's responsibilities | |
| (3) | Powers of Comptroller | |
| (4) | Powers of Comptroller under clause (3)(e) | |
| 14 | Officers stationed in departments | |
| PUBLIC MONEY | ||
| 15 | Consolidated Fund | |
| 16 | Collection and management of public money | |
| 17 | (1) | Payment of fees and commissions |
| (2) | Exception to subsection (1) | |
| 17.1 | (1) | Collection and retention of service fees |
| (2) | Reporting of amounts | |
| 18 | Banking | |
| 19 | Banking by government agencies | |
| 20 | (1) | Refund of money |
| (2) | Refund made after fiscal year end | |
| 21 | (1) | Write-off of debts and obligations |
| (2) | Effect of write-off | |
| 22 | (1) | Remission of money paid or payable |
| (2) | Terms of remission | |
| (3) | Non-performance of condition | |
| (4) | Refund out of Consolidated Fund | |
| 23 | Settlement of debt or obligation | |
| 24 | Records of write-offs, remissions etc. to be available | |
| 25 | (1) | Interest on overdue accounts |
| (2) | Rate of interest and recovery | |
| (3) | Effective date of regulation | |
| 26 | Revenue of fiscal year | |
| 26.1 | (1) | Fiscal stabilization account |
| (2) | Target level | |
| (3) | Annual transfer to account | |
| (4) | Use of account | |
| 27 | (1) | Definition of "financial institution" |
| (2) | Investment of public money | |
| (3) | Investment of trust money | |
| (4) | Deposit deemed to be investment | |
| (5) | Lending securities | |
| 28 | Voting securities | |
| DISBURSEMENT OF PUBLIC MONEY | ||
| 29 | (1) | Payment out of Consolidated Fund |
| (2) | Payment of amounts appropriated | |
| (3) | Payment of expenditure incurred in prior year | |
| 29.1 | Repealed | |
| 30 | (1) | Definition of "statutory appropriation" |
| (2) | Main estimates | |
| (2.1) | Repealed | |
| 31 | Main estimates supplement | |
| 31.1 | Budget to reflect main estimates of expenditure | |
| 32 | (1) | Special warrants |
| (2) | When appropriation exists | |
| (3) | When no appropriation exists | |
| (3.1) | Repealed | |
| (4) | Special warrants to be reported | |
| (5) | "Expenditure" defined | |
| 33 | Enabling appropriations | |
| 34 | Use of appropriation | |
| 34.1 | (1) | Transfer between operating expenditure appropriations within department |
| (2) | Transfer is exception to any other authorization | |
| (3) | Report in public accounts | |
| 35 | Loans, guarantees and debt charges payable without votes | |
| 36 | Payment of trust money | |
| 37 | Lapse of appropriations | |
| 38 and 39 | Repealed | |
| 40 | (1) | Refunds or repayments of expenditures |
| (2) | Refunds or repayments under cost shared programs | |
| 41 | (1) | Definitions |
| (2) | Payment of money ordered by court etc. | |
| (3) | Settlement of claims | |
| (4) | Treasury Board approval required | |
| (5) | Regulation of L.G. in C. | |
| (6) | If no appropriation or insufficient appropriation | |
| (7) | Money paid under subsection (6) to be reported | |
| 42 | Expenditures authorized for agreements with Canada | |
| 43 | Authority for expenditures in anticipation of recoveries | |
| 44 | (1) | Certification of contract performance |
| (2) | Persons authorized to certify payment | |
| 45 | (1) | Authority for commitments to future expenditures |
| (2) | Limit on expenditure commitments | |
| (3) | Commitments to be reported | |
| (4) | Commitments to be in main estimates | |
| 46 | Accountable advances | |
| 47 | Set-offs | |
| 48 | Interest on amounts owing and trust money | |
| PUBLIC DEBT | ||
| 49 | (1) | Authorization of debt |
| (2) | Raising money to refinance debt or for temporary purposes | |
| 50 | (1) | Authority to raise money |
| (2) | Manner of raising money | |
| (3) | Powers re raising money | |
| (4) | Terms and conditions of securities | |
| (5) | Other powers respecting provincial securities | |
| 51 | Records of loans to be available | |
| 52 | Raising money in foreign currency | |
| 53 | Purposes of money raised under section 50 | |
| 54 | (1) | Execution of provincial securities |
| (2) | Regulations by L. G. in C. | |
| 55 | Reproduced signature | |
| 56 | Cancellation of provincial securities held by government | |
| 57 | (1) | Change in form of public debt |
| (2) | Limitation on substitution | |
| (3) | How substitution may be made | |
| (4) | Restriction on substitutions | |
| 58 | Regulations re provincial securities | |
| 59 | Execution of trusts | |
| 60 | Sinking fund | |
| 60.1 | (1) | Pension assets fund continued |
| (2) | Amounts to be credited to pension assets fund | |
| (3) | Payments out of pension assets fund | |
| ADVANCES, LOANS AND GUARANTEES BY THE GOVERNMENT | ||
| 61 | (1) | Advances by government |
| (2) | Interest rate | |
| (3) | Minimum rate of interest | |
| 62 | Guarantee of securities of government agencies | |
| 63 | (1) | Supplementary loan and guarantee authority |
| (2) | Limit on amount of loans and guarantees | |
| (3) | Administration | |
| (4) | Report to Legislative Assembly | |
| 64 | (1) | Establishment of loan or loan guarantee programs |
| (2) | Contents of loan program | |
| (3) | Authority of minister or agency to administer program | |
| PUBLIC ACCOUNTS AND REPORTS | ||
| 65 | (1) | Preparation of public accounts |
| (2) | Submitting public accounts | |
| (3) to (5) | Repealed | |
| 66 | Adjustments after end of fiscal year | |
| 67 | Accountability to the Legislative Assembly | |
| 67.1 | (1) | Report on fuel tax revenue and expenditure |
| (2) | Report to be tabled | |
| (3) | Report to be included in public accounts | |
| (4) | Excess revenue | |
| 67.2 | Not yet proclaimed | |
| 67.3 | Repealed | |
| 67.4 | Repealed | |
| ENFORCEMENT | ||
| 68 | Definition of "revenue officer" | |
| 69 | (1) | Appointment of revenue officers |
| (2) | Regulations or directives of minister | |
| (3) | Limitation re revenue officers under other Acts | |
| 70 | Offence by revenue officer | |
| 71 | (1) | Revenue officers not accounting |
| (2) | Failure to comply with notice | |
| (3) | Account as evidence | |
| 72 | (1) | Accounting for money received |
| (2) | Liability for public money lost | |
| 73 | (1) | Accepting unauthorized fees |
| (2) | Payment of unauthorized fee | |
| 74 | (1) | Accounts of revenue officer |
| (2) | Payment of balance to Minister of Finance | |
| 75 | Saving of other legal remedies | |
| 76 | Recovery of public money | |
| 76.1 | (1) | Meaning of "authorized person" |
| (2) | Powers of authorized person | |
| (3) | Assistance to authorized person | |
| (4) | Copies of records | |
| 76.2 | (1) | Duties of directors, officers, etc. |
| (2) | Reliance on statements | |
| MISCELLANEOUS | ||
| 77 | Recitals and declarations | |
| 78 | (1) | Self-sustaining debt |
| (2) | General purpose debt | |
| 79 | Regulations re retention and destruction of documents | |
| 80 | (1) | Disclosure of contracts |
| (2) | Contracts to be reported | |
| (3) | Regulations | |
| 80.1 | (1) | Annual report on procurement |
| (2) | Report to be laid before Assembly | |
| 81 | Reproduction of seal | |
| CONSEQUENTIAL AMENDMENTS, REPEAL, C.C.S.M. REFERENCE AND COMING INTO FORCE | ||
| 82 to 110 | ||
| 111 | Repeal | |
| 112 | C.C.S.M. reference | |
| 113 | (1) | Coming into force |
| (1.1) | Coming into force: subsection 25(3) | |
| (2) | Coming into force: sections 93 and 108 | |
| (3) | Coming into force: certain consequential amendments | |