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This Act is current to November 5, 2024 | |||
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force. |
Assented to July 6, 2000
"designated date" means the date following a general election, as determined under subsections (4) and (5);
"education and health sector organization" means
(a) the following as defined in section 1 of the College and Institute Act:
(b) the following as defined in section 1 of the School Act:
(ii) a francophone education authority,
(c) a board as defined in section 1 of the Health Authorities Act, and
(d) a hospital as defined in section 1 of the Hospital Act,
and includes
(e) a corporation or organization that, under generally accepted accounting principles, is considered to be controlled by an education and health sector organization, and
(f) a corporation or organization that is included in this definition by regulation under section 24 (2) (d) (ii),
but does not include a corporation or organization that is excluded from this definition by regulation under section 24 (2) (d) (ii);
"general election" has the same meaning as in section 1 (1) of the Election Act;
"general voting day" has the same meaning as in section 1 (1) of the Election Act;
"government organization" means a corporation or other organization that is within the government reporting entity, other than the government itself;
"government reporting entity" means
(a) the government as reported through the consolidated revenue fund,
(b) government corporations other than those that are government corporations solely by reason of being under an Act agents of the government, and
(c) education and health sector organizations,
and includes
(d) each of the corporations or organizations that, under generally accepted accounting principles, is considered to be controlled by a government organization, and
(e) corporations and organizations that are included within the government reporting entity by regulation under section 24 (2) (d) (i),
but does not include corporations and organizations that are excluded from the government reporting entity by regulation under section 24 (2) (d) (i);
"minister" means
(a) a member of the Executive Council,
(b) in the case of a reference to "the minister", the minister assigned responsibility for the administration of the provision, or
(c) in the case of a reference to "responsible minister", the minister who is the appropriate minister within the meaning of section 24 of the Financial Administration Act;
"ministry" means
(a) a ministry of the executive government of British Columbia, or
(b) any part of the executive government of British Columbia not within a ministry that is designated by the Lieutenant Governor in Council as a ministry for the purposes of this Act;
"public accounts" means the public accounts under section 9;
"quarterly report" means a report under section 10;
"secretary to Treasury Board" means
(a) the person appointed under section 3 (2) of the Financial Administration Act, or
(b) if no person is appointed under that provision, the deputy minister to the minister;
"self-supported government enterprise" means a corporation that
(a) is within the government reporting entity,
(b) is carrying on a business,
(c) provides goods and services to persons outside the government reporting entity as its principal activity, and
(d) in the normal course of its operations, maintains its operations and meets its liabilities substantially from revenue from sources outside the government reporting entity;
"staff utilization" means, for a fiscal year, the full time equivalent of the number of persons employed in the fiscal year whose salaries are paid directly by the taxpayer-supported government reporting entity;
"surplus" or "deficit" means the result of the revenues and expenses after including the forecast allowance, if any;
"taxpayer-supported government reporting entity" means the government reporting entity excluding self-supported government enterprises.
(2) To the extent that this Act or regulations under this Act do not otherwise define a word or expression used in this Act, the definitions in the Financial Administration Act apply.
(3) Where this Act refers to an action of the government reporting entity, or of the taxpayer-supported government reporting entity, the reference is to be read as an action of the government or of one or more government organizations included within the entity, or both, as applicable.
(4) Subject to subsection (5), the designated date, in relation to a general election, is the later of the following after the general election:
(a) the date of the appointment of the Premier under section 9 of the Constitution Act;
(b) the date of the designation of the minister under section 9 of the Constitution Act.
(5) If during the period after what would otherwise be the designated date referred to in a provision of this Act both
(a) a different person is appointed as Premier, and
(b) a different person is designated as the minister,
the designated date, for the purposes of the applicable provision, is the later of the date of that appointment and the date of that designation.
Part 1 — Fiscal Plan: Budget and Estimates
2 (1) Subject to subsection (3), the minister must make public a budget consultation paper no later than September 15 in each year.
(2) The consultation paper must
(a) present a fiscal forecast, including a description of the major economic and policy assumptions underlying that forecast, for the government reporting entity,
(b) indicate the key issues that the minister considers need to be addressed in the next budget, and
(c) include information on how members of the public may provide their views on those issues.
(3) Subsection (1) does not apply in the following years:
(a) the fourth calendar year following the general voting day for the most recently held general election;
(b) a year in which a general election is called after May 15 and before September 16.
3 (1) On being made public, the budget consultation paper under section 2 stands referred to the appropriate select standing committee of the Legislative Assembly.
(2) Not later than November 15 in the year, the select standing committee to which the budget consultation paper is referred must conduct consultations as it considers appropriate and make public a report on the results of those consultations.
(3) For the purposes of this section, the select standing committee may meet and conduct its business regardless of whether or not the Legislative Assembly is in session.
4 (1) The Economic Forecast Council is continued for the purpose of advising the minister on economic growth forecasts.
(2) The council consists of at least 10 persons appointed by order of the minister and selected for their knowledge of the economy of British Columbia and their expertise in economic analysis and forecasting.
(3) An employee of the government reporting entity, other than an employee of a university as defined in the College and Institute Act, is not eligible for appointment under subsection (2).
(4) Subject to subsection (5), the members of the council hold office for a term of at least 3 years, to be set by the minister.
(5) A person who is a member and who is identified in the appointment order by reference to the person's position in an organization ceases to be a member if the person ceases to hold that position in that organization.
(6) The members may be paid reasonable and necessary expenses that arise directly out of the performance of their duties as council members.
(7) The minister may receive nominations from the public of British Columbia for appointment to the council as referred to in subsection (2).
5 (1) The main estimates for a fiscal year must be prepared in accordance with this section and with the accounting policies as established by Treasury Board.
(2) The main estimates for a fiscal year must include the following:
(a) for the government, the proposed Supply Act appropriations for the fiscal year;
(b) for the government reporting entity, for both the fiscal year and the preceding fiscal year,
(i) a statement of the forecast revenues and expenses and the resulting forecast surplus or deficit, and
(A) a reconciliation of that surplus or deficit with the forecast change in debt,
(B) a forecast of the balance sheet as at the end of each of those fiscal years, and
(C) a forecast of total revenues and total expenses, before netting of revenues against expenses or expenses against revenue;
(c) for the taxpayer-supported government reporting entity, for the fiscal year and for the preceding fiscal year, a forecast of staff utilization, except in relation to the staff of education and health sector organizations;
(d) for government organizations in the taxpayer-supported government reporting entity that are not education and health sector organizations, the forecast of revenues and expenses for each of them whose revenues or expenses are of a material amount in the fiscal year and the preceding fiscal year;
(e) a summary of the accounting policies of the government reporting entity as established by Treasury Board;
(f) any other information the minister considers appropriate.
(3) Nothing in this section requires the Legislative Assembly to vote appropriations other than in respect of the consolidated revenue fund.
6 (1) Subject to subsections (2) to (4), the minister must present to the Legislative Assembly, on or before the fourth Tuesday in February in a fiscal year, the main estimates for the immediately following fiscal year.
(2) Subject to subsection (4), if a general election is conducted in a fiscal year and the general voting day for the general election occurs on the third Saturday in October, the minister must present the main estimates for the immediately following fiscal year to the Legislative Assembly,
(a) subject to a later date determined under paragraph (b), on or before April 30 in that immediately following fiscal year, or
(b) if the designated date following the general election is a date determined under section 1 (5) [different persons appointed as Premier and minister], no later than 150 days after that designated date.
(3) Subject to subsection (4), if a general election is conducted in a fiscal year and the general voting day for the general election occurs on a day that is after the first Saturday in September and is not the third Saturday in October, the minister must present the main estimates for the immediately following fiscal year to the Legislative Assembly on or before the later of
(a) April 30 in that immediately following fiscal year, and
(b) the date that is 150 days after the designated date following the general election.
(4) If the general voting day for a general election occurs
(a) after the main estimates for a fiscal year were presented to the Legislative Assembly, and
(b) before passage by the Legislative Assembly of the final Supply Act for that fiscal year,
the minister must present the main estimates for the fiscal year to the Legislative Assembly no later than 90 days after the designated date following the general election.
(5) Subsections (1) to (4) do not apply with respect to a replacement of or revision to the main estimates presented after the dates referred to in those subsections.
(6) The minister must present to the Legislative Assembly, at the same time that the main estimates are presented for a fiscal year, the budget for that fiscal year.
7 (1) At the same time that the main estimates for a fiscal year are presented, the minister must also present the following to the Legislative Assembly:
(a) the economic and fiscal forecasts for that year;
(b) a statement of all material assumptions and policy decisions underlying the economic and fiscal forecasts for that year;
(c) a report on the advice received from the Economic Forecast Council under section 4, including the range of economic forecasts for the calendar year in which those estimates are presented and for the following calendar year;
(d) a statement, signed by the secretary to Treasury Board, that the disclosure requirements under paragraphs (a) to (c) have been met or explaining how those requirements have not been met;
(e) if the fiscal forecast is different from what the minister believes is the most likely fiscal result, a statement of adjustments to that result.
(2) The minister must, in the preamble to the final Supply Bill for the main estimates for a fiscal year, propose to include a reference to the adjustment statement under subsection (1) (e).
8 (1) Subject to subsection (5) and section 19 (5) [exception if disclosure would be harmful], for any project where the government reporting entity, directly or indirectly,
(b) anticipates making commitments
that will, in total, exceed $50 million towards the capital cost of the project, the minister must present to the Legislative Assembly, at the same time that the main estimates are presented, a statement of the current and anticipated total cost to the entity in relation to the capital cost of the project.
(2) For the purposes of subsection (1), a commitment includes
(b) the value of any land, facilities, rights or other benefits, and
(c) the amount of any guarantees,
contributed, made in respect of or otherwise provided, or anticipated to be provided, by the government reporting entity towards the capital cost of the project.
(3) The obligation under subsection (1) ends when no further cost to the government reporting entity in relation to the capital cost of the project is anticipated.
(5) Subsection (1) does not apply in respect of a commitment the government reporting entity, directly or indirectly, has made or anticipates making within 30 days before the date statements of cost are presented under subsection (1).
8.1 (1) If the public accounts for a fiscal year indicate that there was Provincial government direct operating debt at the end of the fiscal year, any increase for that fiscal year in cash and cash equivalents in the general fund must, on or before September 15 following the end of the fiscal year, be applied to reduce or eliminate that debt or be transferred to the BC Prosperity Fund under section 47.1 (4) of the Financial Administration Act, or both.
(2) Supplementary estimates may not be presented to the Legislative Assembly if the most recent quarterly report includes a forecast that there will be Provincial government direct operating debt at the end of the fiscal year to which the quarterly report applies.
(3) Subsection (2) does not apply for the 2020–2021 to 2023–2024 fiscal years.
Part 2 — Fiscal Reports: Public Accounts and Other Reports
9 (1) Annual public accounts for each fiscal year must be prepared in accordance with this section and with the accounting policies as established by Treasury Board.
(2) The public accounts for a fiscal year must include the following:
(a) for the government reporting entity, for the fiscal year and the preceding fiscal year, financial statements of
(i) the revenues and expenses and the resulting surplus or deficit,
(ii) the balance sheet as at the end of those fiscal years, and
(iii) changes in cash and cash equivalents;
(b) for the government reporting entity, supplementary schedules that include
(i) amounts held and administered in trust, and
(ii) a summary of debt at the end of the fiscal year, including a statement of the Provincial government direct operating debt at the end of that fiscal year;
(c) for the taxpayer-supported government reporting entity,
(i) a statement of the debt guaranteed by that entity as at the end of the fiscal year, and
(ii) a supplementary schedule that includes staff utilization for that fiscal year, except in relation to the staff of education and health sector organizations;
(d) for the government as reported through the consolidated revenue fund, supplementary schedules that include
(i) appropriations for the fiscal year compared to the actual expenditures for that fiscal year,
(ii) assets, debts and obligations written off in that fiscal year under section 17 of the Financial Administration Act,
(iii) debts and obligations forgiven in that fiscal year under section 18 of the Financial Administration Act,
(iv) remissions made in that fiscal year under section 19 of the Financial Administration Act,
(v) information required by sections 25 (2) [amounts received by government], 26 (3) [liabilities in excess of appropriation], 70 (2) and (3) [borrowing transactions and leases] and 74 (3) [payments on guarantees and indemnities] of the Financial Administration Act,
(vi) revenues and expenses and the resulting surplus or deficit for the fiscal year and the preceding fiscal year,
(vii) the balance sheet as at the end of the fiscal year and the preceding fiscal year, and
(viii) changes in cash and cash equivalents between the fiscal year and the preceding fiscal year;
(e) a summary of the accounting policies of the government reporting entity as established by Treasury Board;
(f) other information required to be included in the public accounts by Treasury Board or by this or any other Act;
(g) other information the minister considers appropriate;
(h) the report of the Auditor General as required by section 11 (1) of the Auditor General Act.
(3) By August 31 in each year, the minister must make public the public accounts for the previous fiscal year.
10 (1) Quarterly reports must be prepared in accordance with this section and with the accounting policies as established by Treasury Board.
(2) Each quarterly report must include the following:
(a) for the government reporting entity, statements of
(i) the revenues and expenses, and the resulting surplus or deficit, for the period from April 1 in the fiscal year to which the report applies to the end of the quarter to which the report applies,
(ii) the debt at the end of the quarter to which the report applies, and
(iii) in respect of the items referred to in subparagraphs (i) and (ii),
(A) the anticipated amounts, in respect of that fiscal year, through that quarter, and
(B) the actual amounts, in respect of the previous fiscal year, through the comparable quarter;
(b) for the government reporting entity, statements of
(i) the forecast of revenues and expenses and the resulting surplus or deficit for the fiscal year to which the quarterly report applies,
(ii) the forecast of the debt as at the end of that fiscal year, including a forecast of the Provincial government direct operating debt at the end of that fiscal year, and
(iii) in respect of the items referred to in subparagraphs (i) and (ii),
(A) the amounts provided in the estimates in respect of that fiscal year, and
(B) the actual amounts in respect of the previous fiscal year;
(c) a supplementary schedule that presents a forecast of staff utilization of the taxpayer-supported government reporting entity for the fiscal year to which the quarterly report applies, except in relation to the staff of education and health sector organizations;
(d) other information the minister considers appropriate.
(3) Subject to subsections (4) and (5), a quarterly report must be made public on or before
(a) September 15, in respect of the first 3 months of the fiscal year,
(b) November 30, in respect of the first 6 months of the fiscal year,
(c) February 28, in respect of the first 9 months of the fiscal year, and
(d) May 31, in respect of the preceding fiscal year, if estimates for the current fiscal year have not been presented to the Legislative Assembly by that date.
(4) A quarterly report in respect of the first 3, 6 or 9 months of a fiscal year is not required to be made public under subsection (3) (a), (b) or (c) if
(a) the main estimates for a fiscal year are presented to the Legislative Assembly no later than 60 days after the applicable date set out in that subsection, and
(b) the information required to be included in the quarterly report is made public with or before the presentation of those main estimates.
(5) A quarterly report in respect of the first 3, 6 or 9 months of a fiscal year is not required to be made public under subsection (3) (a), (b) or (c) if, but for this subsection, the quarterly report would have been required to be made public on or before a date that is within the period that
(a) begins on the date a general election is called, and
(b) ends on the date that is 40 days after the designated date following that general election.
(6) If 2 consecutive quarterly reports are not required to be made public under subsections (4) and (5), the minister must make public a report that provides a fiscal update in respect of the fiscal year within 90 days after the designated date following the general election.
(a) there is a change in the composition of the government reporting entity, and
(b) the estimated impact of the change on the forecast deficit or surplus for the fiscal year in which the change first applies, or for any of the following 3 fiscal years, is greater than $25 million,
as soon as practicable after the change, the minister must make public a report on that impact.
(a) Treasury Board makes a change to the accounting policies or adopts alternate standards or guidelines under section 23.1 (2) for the government reporting entity, and
(b) the estimated impact of the change or adoption on the forecast deficit or surplus for the fiscal year to which the change or adoption first applies, or for any of the following 3 fiscal years, is greater than $25 million,
as soon as practicable after Treasury Board approves the change or adoption, regardless of when it is to take effect, the minister must make public a report on that impact.
12 On or before the date when the main estimates are presented to the Legislative Assembly, a minister must make public strategic plan documents that
(a) set out the government's priorities,
(b) identify specific objectives and expected results,
(c) provide a fiscal forecast for the government reporting entity for the fiscal year for which the estimates are presented and the following 2 fiscal years, including a statement of all material assumptions and policy decisions underlying that forecast, and
(d) present other information that minister considers appropriate.
13 (0.1) In this section, "government organization" means a government organization other than an education and health sector organization.
(1) Annual service plans for each ministry and each government organization must be made public in accordance with this section.
(1.1) Despite subsection (1), a government organization is not required to make public an annual service plan in accordance with this section if the government organization was established or included within the government reporting entity within 60 days before the main estimates are presented to the Legislative Assembly for the fiscal year.
(2) In the case of a service plan for a ministry, the plan must
(a) cover the ministry and other appropriations of the responsible minister,
(b) be made public by the responsible minister on the date when the main estimates are presented to the Legislative Assembly for each fiscal year, and
(c) address that fiscal year and the following 2 fiscal years.
(3) In the case of a service plan for a government organization, the plan must
(a) be made public by the responsible minister on the date when the main estimates are presented to the Legislative Assembly for each fiscal year of the organization, and
(b) address that fiscal year and the following 2 fiscal years.
(4) Subject to subsection (4.1) and section 19 (5) [exception if disclosure would be harmful], a service plan under this section must be consistent with the current government strategic plan and must
(a) include a statement of goals,
(b) identify specific objectives and performance measures,
(c) in relation to a project to which section 14 [major capital project plans] applies, include the information required under that section,
(d) include other prescribed information, if applicable,
(e) for a ministry's service plan,
(i) include a statement that the responsible minister is accountable for the basis on which the service plan is prepared and for achieving the specific objectives in that plan, and
(ii) provide for the signature of the responsible minister to that statement,
(f) if expected results that are specified by regulation of Treasury Board, under the Balanced Budget and Ministerial Accountability Act for the purpose of section 5 (3) of that Act are pertinent to a ministry's annual service plan,
(i) include a statement that the member of the Executive Council who has responsibility for those results is accountable for achieving them, and
(ii) provide for the signature of the member to that statement, and
(g) include other information the responsible minister or government organization considers appropriate.
(4.1) Subsection (4) (c) does not apply in relation to a project for which there is a commitment referred to in section 8 (5).
(5) With the approval of the minister, the annual service plans for 2 or more government organizations may be consolidated into one annual service plan that is made public in accordance with this section.
(6) With the approval of the minister, a revised service plan for a ministry or for a government organization may be made public by the responsible minister.
(7) On the direction of the minister, a revised service plan for a ministry or for a government organization must be made public by the responsible minister.
14 Subject to section 19 (5) [exception if disclosure would be harmful], within one month after commitments have been made such that statements of cost under section 8 [major capital project information to be presented with the estimates] are required if section 8 is read without reference to section 8 (5), the responsible minister in relation to the project must make public a major capital project plan stating
(a) the objectives of the project,
15 (1) By August 31 in each year, a minister must make public an annual report that, for the fiscal year of the public accounts, compares actual results of the government's strategic plan under section 12 with the expected results of the strategic plan for that fiscal year.
(2) Despite subsection (1), if a general election is called on or after May 1 and before September 1 in a year, a minister must make public the annual report on or before the later of
(a) August 31 of that year, and
(b) the date that is 40 days after the designated date following the general election.
15.1 In section 16, "government organization" means a government organization other than an education and health sector organization.
16 (1) Annual service plan reports for each ministry and each government organization must be made public in accordance with this section.
(2) In the case of an annual service plan report for a ministry, the report must
(a) cover the ministry and other appropriations of the responsible minister,
(b) compare actual results for the preceding fiscal year with the expected results identified in the service plan under section 13 for that fiscal year,
(c) be made public by the responsible minister no later than August 31 in each year,
(d) include a statement that the responsible minister is accountable for those actual results,
(e) provide for the signature of the responsible minister to that statement, and
(f) if expected results that are specified by regulation of Treasury Board, under the Balanced Budget and Ministerial Accountability Act for the purpose of section 5 (3) of that Act are pertinent to a ministry's annual service plan report,
(i) include a statement that the member of the Executive Council who has responsibility for those results is accountable for them, and
(ii) provide for the signature of the member to that statement.
(2.1) Despite subsection (2) (c), if a general election is called on or after May 1 and before September 1 in a year, the responsible minister must make public the annual service plan report for the ministry on or before the later of
(a) August 31 of that year, and
(b) the date that is 40 days after the designated date following the general election.
(3) In the case of an annual service plan report for a government organization, the report must
(a) compare actual results for the preceding fiscal year with the expected results identified in the service plan under section 13 for that fiscal year, and
(b) be made public by the responsible minister no later than August 31 or the end of 5 months after the end of the preceding fiscal year of the government organization, whichever comes first.
(3.1) Despite subsection (3) (b) in the case of an annual service plan report that must be made public no later than August 31 in a year, if a general election is called on or after May 1 and before September 1 in the year, the responsible minister must make public the annual service plan report for the government organization on or before the later of
(a) August 31 of that year, and
(b) the date that is 40 days after the designated date following the general election.
(3.2) Despite subsection (3) (b) in the case of an annual service plan report that must be made public no later than the end of 5 months after the end of the preceding fiscal year of the government organization, if a general election is called after the end of the preceding fiscal year of the government organization and before the end of 5 months after the end of that preceding fiscal year, the responsible minister must make public the annual service plan report for the government organization on or before the later of
(a) August 31 of that year, and
(b) the date that is 40 days after the designated date following the general election.
(4) On a date not earlier than 30, nor later than 60, days after the annual service plan report for a government organization specified by regulation of Treasury Board is made public under subsection (3) (b), (3.1) or (3.2) by the responsible minister, the specified government organization must conduct a public meeting at a location in British Columbia where that organization carries on significant operations, for the purposes of presenting to the public the annual service plan report, required under this section, of that organization.
(5) Each government organization specified under subsection (4) must give at least 14 days notice of the public meeting required under subsection (4) by a notice that states the time, date, place and purpose of the public meeting and other information that may be prescribed.
(6) If another Act requires a responsible minister to present a report to the Legislative Assembly respecting the activities of a ministry or government organization for a fiscal year, the report under this section satisfies that requirement subject to any additional reporting requirements established by the other Act.
(7) An annual service plan report under this section may be combined with a service plan for the following fiscal year under section 13, so long as the service plan is made public in accordance with that section.
(8) With the approval of the minister, the annual service plan reports for 2 or more government organizations may be consolidated into one annual service plan report that is made public in accordance with this section, and subsection (7) applies to that consolidated annual service plan report only with the approval of the minister.
17 If a document required to be made public under this Act
(a) is not made public within the required time,
(b) does not include all the required information, or
(c) does not present the information in the required manner,
then, at the time the document is required to be made public, the responsible minister must make public a written statement giving the reasons for the non-compliance.
18 (1) If a person is required to make a document public under this Act, the person meets that obligation by
(i) laying the document before the Legislative Assembly, if it is in session, or
(ii) filing the document with the Clerk of the Legislative Assembly, if the Legislative Assembly is not in session, and
(b) making the document available to the general public in a reasonable manner, which may include by electronic means.
(2) For the purposes of subsection (1), the Legislative Assembly is not in session if it is prorogued or dissolved, or is adjourned following a resolution to adjourn for an indefinite period or for a period that exceeds 7 days.
19 (1) The disclosure requirements under this Act are additional to any other requirements established by another Act.
(2) In preparing documents to be made public under this Act, all reasonable efforts must be made to present the information in a form and language that is as precise and as readily understandable as practicable.
(3) To the extent reasonably possible,
(a) if this Act requires information to be made public respecting planning and later respecting results in relation to the same matter, the information must be presented in a readily comparable manner, and
(b) the information contained in a service plan and annual service plan report under this Act for one organization must be readily comparable to information contained in the service plans and annual service plan reports of other organizations to which this Act applies.
(4) The terms "surplus" and "deficit" must not be used in a document required to be made public under this Act to refer to the surplus or deficit of the consolidated revenue fund.
(5) Despite any other provision of this Act, disclosure of specific information
(a) is not required, if the information would not be required to be disclosed under the Freedom of Information and Protection of Privacy Act, and
(b) is prohibited, if the information would be prohibited from being disclosed under that Act.
20 (1) Government organizations must provide
(a) in the case of service plans, major capital project plans and annual service plan reports, the minister who is the responsible minister in relation to those plans and reports, and
(b) in the case of the estimates, quarterly reports, public accounts and any other cases, the minister assigned responsibility for the administration of this Act,
with the documents and other information required for that minister to comply with the requirements of this Act.
(2) Without limiting subsection (1), for the purposes of this Act, the applicable minister may require a government organization to provide information as requested by that minister and may establish a date by which the information must be provided.
(3) If information is required under subsection (2), the government organization must provide the information to the applicable minister
(a) by the date established under subsection (2), or
(b) if no date is established, as soon as reasonably practicable.
(4) If a government organization does not provide the information required or requested in accordance with this section, a person authorized in writing by the applicable minister may examine the books, records of account, documents and other records of the government organization for the purpose of obtaining the information.
(5) If an examination is authorized under subsection (4), the government organization and every officer and employee of it must take all necessary steps to
(a) make available the facilities and records of the organization, and
(b) assist in the conduct of the examination.
(6) A person must not hinder or obstruct the person conducting an examination under subsection (4).
22 (1) No action or other proceeding may be brought in respect of an obligation established under this Act, except for an obligation under section 20 [government organizations must provide required information].
(2) Section 5 of the Offence Act does not apply to this Act.
23 (1) Without limiting its authority under the Financial Administration Act, Treasury Board may make regulations or issue directives respecting
(a) accounting policies and practices for the government reporting entity,
(a.1) despite any other Act, accounting policies and practices for a government organization or a class of government organizations, and
(b) subject to any regulations under section 24, the form and content of documents required to be made public under this Act.
(2) A regulation or directive under subsection (1) respecting accounting policies and practices must be consistent with section 23.1.
(3) A government organization must comply with a regulation or directive under subsection (1) (a.1).
23.1 (1) Despite any other Act, all accounting policies and practices for the government reporting entity, the government as reported through the consolidated revenue fund, and government organizations must conform to
(a) the set of standards and guidelines that comprise generally accepted accounting principles for senior governments in Canada, or
(b) if the Treasury Board makes a regulation under subsection (2), the set of standards and guidelines that comprise generally accepted accounting principles for senior governments in Canada as modified by the alternate standard or guideline or part thereof adopted in the regulation.
(2) The Treasury Board may make regulations to adopt all or part of an alternate standard or guideline
(a) for a government organization, from the set of standards and guidelines that comprise the generally accepted accounting principles referred to in subsection (1) (a) that apply to the government as reported through the consolidated revenue fund, and
(b) for the government reporting entity, the government as reported through the consolidated revenue fund or a government organization, from the set of standards and guidelines that comprise either or both of the following:
(i) generally accepted accounting principles for organizations in Canada other than senior governments;
(ii) generally accepted accounting principles applicable in a jurisdiction outside Canada that have been set by a recognized standard setting organization in that jurisdiction.
24 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.
(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:
(a) defining a word or expression used in this Act;
(b) prescribing information that must be included in a service plan under section 13;
(c) on the recommendation of the minister after consultation with the Auditor General, exempting a government organization from the application of one or more of sections 13 [service plans], 14 [major capital project plans] and 16 [annual service plan reports];
(d) on the recommendation of the minister after consultation with the Auditor General,
(i) including within, or excluding from, the government reporting entity
(A) specified corporations and organizations, or
(B) classes of corporations and organizations, or
(ii) including in, or excluding from, the definition of "education and health sector organization" in section 1 (1)
(A) specified corporations and organizations, or
(B) classes of corporations and organizations.
(2.1) If a regulation under subsection (2) (d) conflicts or is inconsistent with the definition in section 1 (1) of "government reporting entity" or of "education and health sector organization", the regulation prevails.
(3) If a regulation under subsection (2) (c) or (d) is made, the minister must make public as soon as practicable a statement of the reasons for making the recommendation.
53 (1) Section 14 [major capital project plans] comes into force on October 1, 2000.
(2) Sections 41 to 51 [repeal of annual ministry reports under other Acts] come into force on March 31, 2002.
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