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SCHOOL ACT — Continued
[RSBC 1996] CHAPTER 412

Part 8 — Finance

Division 1 — Provincial Funding

Provincial funding for boards

107 (1) The minister must establish the preliminary Provincial funds and the final Provincial funds to be paid to boards to be used for the delivery and support of educational programs.

(2) On or before February 1 of each fiscal year, the minister must

(a) establish the total preliminary amount of Provincial funding for the next fiscal year by multiplying together

(i) an average per student amount, as determined by the minister, and

(ii) the number of full time students or the equivalent of full time students for that next fiscal year, as estimated by the minister, and

(b) announce the amount of the preliminary Provincial funds.

(3) On or before January 31 of each fiscal year, the minister must

(a) establish the total final amount of Provincial funding for that fiscal year having regard to the following as determined by the minister:

(i) the number of full time students or the equivalent of full time students enrolled in that fiscal year;

(ii) the reasonable costs of delivering and supporting educational programs in one or more school districts, and

(b) announce the amount of the final Provincial funds.

(3.1) The minister may, in determining the number of full time students or the equivalent of full time students under subsection (2) (a) or (3) (a), take into account the aggregate of the maximum number of students that the minister establishes under section 108 (2.1) for each board.

(3.2) The minister may, in determining the reasonable costs referred to in subsection (3) (a) (ii), use different per student amounts for different categories of students.

(4) In this section:

"board" includes a francophone education authority;

"educational program" includes a francophone educational program;

"school district" includes a francophone school district;

"student" means a person enrolled in an educational program provided by a board to whom instruction in the educational program is required to be provided free of charge under section 82 (1) or (2.1) but does not include a person who is enrolled in a Provincial resource program or a distance education school.

Allocation of Provincial funding to boards

108 (1) The minister must allocate to each board a portion of the preliminary Provincial funds based on the following as determined by the minister:

(a) the estimated number of students or equivalents referred to in section 107 (2) (a) (ii) enrolled in educational programs provided by the board;

(b) the reasonable costs of delivering and supporting educational programs provided by the board.

(2) The minister must allocate to each board a portion of the final Provincial funds based on the following as determined by the minister:

(a) the number of students or equivalents referred to in section 107 (3) (a) (i) enrolled in educational programs provided by the board;

(b) the reasonable costs of delivering and supporting educational programs provided by the board.

(2.1) The minister may, by order, establish a maximum number of students referred to in section 82 (2.1) that the minister will include in the determination of the number of students or equivalents under subsection (1) (a) or (2) (a) of this section.

(2.2) The minister may, in determining the reasonable costs referred to in subsection (1) (b) or (2) (b), use different per student amounts for different categories of students.

(2.3) If, in relation to a particular board, the minister is of the opinion that the rate of successful completion of courses for students referred to in section 82 (2.1) enrolled with the board is unsatisfactory, the minister may withhold or reduce, to a maximum of 10%, that portion of an allocation under subsection (1) or (2) of this section that relates to those students.

(3) Each allocation to a board under subsections (1) and (2) must be divided into the following components:

(a) general operating components;

(b) targeted components;

(c) capital components;

(d) developmental components.

(4) The amount of the final allocation to a board for a fiscal year or of a component of that allocation may differ from the amount of the preliminary allocation to the board for that fiscal year or from the amount of the component of that allocation, as the case may be, based on the following as determined by the minister:

(a) the number of students or equivalents referred to in section 107 (3) (a) (i) enrolled in educational programs provided by the board;

(b) the reasonable costs of delivering and supporting educational programs provided by the board.

(5) The minister may, in respect of an allocation to a board under subsection (1) or (2), provide a direction to the board specifying the manner in which the board must budget, spend and account for one or more of the components referred to in subsection (3) (b), (c) or (d).

(6) Without limiting subsection (5), the minister may, in respect of a targeted component of an allocation to a board, provide a direction to the board specifying

(a) an amount of that component or a minimum amount or percentage of that component that must be budgeted, spent and accounted for by the board

(i) to provide programs or services specified by the minister to students specified by the minister as aboriginal students, or

(ii) to provide programs or services specified by the minister to students specified by the minister as students with special needs,

(b) an amount of that component or the maximum amount or percentage of that component that may be budgeted, spent and accounted for by the board for school or district administration specified by the minister, and

(c) an amount of that component that must be budgeted, spent and accounted for by the board for educational resource materials specified by the minister.

(7) The minister may from time to time vary a direction provided to a board under this section.

(8) A board must budget, spend and account for the targeted, capital and developmental components of each allocation under subsections (1) and (2) in accordance with any direction of the minister provided to the board in respect of those components under this section.

(9) In this section:

"board" includes a francophone education authority;

"educational program" includes a francophone educational program;

"student" means a person enrolled in an educational program provided by a board to whom instruction in the educational program is required to be provided free of charge under section 82 (1) or (2.1) but does not include a person who is enrolled in a Provincial resource program or a distance education school.

Section Repealed

109 [Repealed B.C. Reg. 169/97.]

Division 2 — Establishment of School Board Budgets

Financial information

110 (1) On or before March 15 of each year, a board must submit to the minister

(a) the board's estimate of the debt service surplus or deficit it will experience in that fiscal year, and

(b) any other information that the minister requests respecting revenue or other financial matters.

(2) On or before March 30 of each year, the minister must prepare, approve and provide to each board the estimate of the board's debt service expenses for the next fiscal year.

(3) A board must include the estimate provided to it under subsection (2) in

(a) its final budget for the fiscal year adopted under section 113 (1) (a), and

(b) its preliminary budget for the next fiscal year adopted under section 113 (1) (b).

Preparation of annual budget

111 (1) The annual budget of the board of a school district must be in the form specified by the minister and must consist of the following:

(a) detailed estimates of operating expenses of the board for the next fiscal year;

(b) detailed estimates of local capital expenses of the board for the next fiscal year;

(c) detailed estimates of the annual capital expenses for the next fiscal year;

(d) detailed estimates of revenue of the board for the next fiscal year from all sources;

(e) estimates of any surplus operating reserves that the board plans to appropriate for the next fiscal year;

(f) estimates of any operating deficit that the board must fund in the next fiscal year;

(g) estimates of any debt service surplus or deficit projected for this current fiscal year.

(2) The estimates included in the annual budget, other than the debt service expense estimate referred to in section 110, must not, subject to subsection (3), exceed,

(a) in the board's preliminary budget adopted for a fiscal year under section 113 (1) (b), the sum of the preliminary allocation to the board for that fiscal year plus local revenues and appropriated operating reserves, or

(b) in the board's final budget for a fiscal year adopted under section 113 (1) (a), the sum of the final allocation to the board for that fiscal year plus local revenues and appropriated operating reserves.

(3) The estimates included in the annual budget, other than the debt service expense estimate referred to in section 110, may exceed a sum calculated under subsection (2) (a) or (b) if the board has held a referendum under section 112 and the referendum approved the amount in excess of that sum.

(4) If a board has established a trust fund under section 156 (3), any projected deficit in the account for the current fiscal year may be included in the annual budget compiled under subsection (1), unless the terms of the trust fund otherwise provide.

Referendum

112 (1) A board may, by resolution passed at a public meeting of the board at least 2 weeks before the referendum is held, authorize the holding of a referendum to obtain the approval of the electors for any money that the board wishes to raise for the next fiscal year by residential taxes under section 137.

(2) Money raised under subsection (1) may be used by a board to provide new programs, to enhance existing programs for additional activities for students or for local capital project initiatives but must not be used to fund operating deficits referred to in section 111 (1) (f).

(3) If a board passes a resolution to hold a referendum, the referendum must be held on the third Saturday in April or on another date prescribed by the Lieutenant Governor in Council.

(4) A board may, by resolution, withdraw a referendum authorized under subsection (1) at any time up to the date on which the referendum is to be held.

(5) The referendum ballot must be in the form set out in the Schedule and, subject to the regulations, a board must place a separate question on the ballot for each of the following categories for which it is seeking approval for funding:

(a) new, and enhanced, programs;

(b) additional activities for students;

(c) local capital initiatives in addition to those recognized by the Province

and a board must not place any additional questions on the ballot.

(6) A board must arrange for the holding of the referendum and may enter into an agreement with one or more councils of municipalities or boards of regional districts to conduct the referendum on the board's behalf within all or part of the school district.

(7) At least once a week for the 2 weeks immediately before the date for holding the referendum, the board must publish in a newspaper of general circulation in the school district a copy of the referendum ballot and any other prescribed information.

(8) A person is entitled to vote on a referendum in a school district if, at the time the referendum is held, that person

(a) is entitled to vote in an election of school trustees in the school district, or

(b) would have been entitled to vote in an election of school trustees in the school district had the person not filed a declaration under section 166.14 (5) in respect of that election.

(9) If a majority of the persons who cast valid ballots vote in favour of raising the money that is the subject of a question on the referendum, money approved by that question must form part of the board's budget for the next fiscal year.

(10) The referendum approval is for one year only and any money approved by the referendum must be entirely raised by residential taxation within the district in the calendar year in which the referendum is held.

(11) No grants are payable under the Home Owner Grant Act with respect to taxes that a board raises as a result of a referendum.

(12) A vote under this section must be conducted in accordance with the regulations.

(13) No elector may vote in more than one municipality or rural area in the same school district in the same referendum.

Adoption of budget

113 (1) A board must, by bylaw, adopt,

(a) on or before February 28 in a year, its final budget for that fiscal year, and

(b) on or before April 27 in a year, its preliminary budget for the next fiscal year.

(2) If a board has held a referendum approving the raising of money under section 112, the bylaw referred to in subsection (1) (b) must set out

(a) the amount, if any, of taxes to be raised within the school district in that calendar year as a result of a referendum that approved that amount,

(b) the apportionment of the amount approved by referendum between the constituent parts of the school district so that the tax to be raised in each of those constituent parts bears the same ratio to the total school referendum taxes to be raised in that school district as the net taxable value of the residential land and improvements in each constituent part of the school district bears to the total net taxable value of residential land and improvements in the whole of that school district, and

(c) the rate that is to be applied to the net taxable value of residential land and improvements in the school district so as to raise the amount approved by referendum.

(3) The bylaws referred to in subsection (1) must be in the form specified by the minister and the board must, immediately after adopting a bylaw referred to in subsection (1), send a certified copy of that adopted bylaw

(a) to the minister, and

(b) if the bylaw is one adopted under subsection (1) (b) and includes the information referred to in subsection (2), to

(i) the council of each municipality in the school district, and

(ii) the Surveyor of Taxes in respect of the rural area of the school district.

Division 3 — Grants

Payment of grants

114 (1) In each fiscal year the Minister of Finance and Corporate Relations must pay to the board of each school district a grant as determined by the Minister of Education, Skills and Training for that board's allocations under section 108 plus the approved debt service expense estimate of the board.

(2) If the amount of the final allocation to a board for a fiscal year differs from the amount of the preliminary allocation to the board for that fiscal year, the Minister of Finance and Corporate Relations must vary the grant payable to the board under subsection (1) other than the portion of the grant for debt service expenses.

(3) Payments of all grants under this section must be made to the board of each school district in installments, at least monthly, starting in July of each year.

(4) The Minister of Finance and Corporate Relations may determine the manner and frequency of payments under subsection (3).

Special purpose grants

115 (1) On the recommendation of the Minister of Education, Skills and Training, the Minister of Finance and Corporate Relations may pay to a board of a school district in addition to all other grants payable under this Act

(a) a special grant, or

(b) a grant for the operation of a Provincial resource program or of a distance education school.

(2) If the Minister of Education, Skills and Training considers that a capital project should include accommodation for a Provincial resource program or any other special program or activity designated by the Minister of Education, Skills and Training, the Minister of Finance and Corporate Relations may pay all or part of the capital cost of that capital project.

Support of Provincial schools

116 Subject to an appropriation being made under another Act, the Minister of Finance and Corporate Relations must pay all expenses incurred in establishing, maintaining and operating Provincial schools.

Conditions of grant payment

117 (1) On the recommendation of the Minister of Education, Skills and Training, the Minister of Finance and Corporate Relations may withhold or reduce a grant, other than the portion of a grant for debt service expenses, payable to a board under this Act, if

(a) the duties of the secretary treasurer of the board are not being discharged satisfactorily,

(b) the board has not conducted its affairs in accordance with this Act and the regulations and the orders of the Minister of Education, Skills and Training,

(c) each school building in the school district, together with its equipment, has not been established or maintained to the satisfaction of the Minister of Education, Skills and Training,

(d) the board has not transmitted in a timely fashion or within the time provided by this Act and the regulations or by the orders of the Minister of Education, Skills and Training all reports, statements or returns required by the Minister of Education, Skills and Training,

(e) the operating expenses of a board have been reduced during a strike or lockout as defined in the Labour Relations Code, or

(f) the board has not budgeted, spent or accounted for a targeted, capital or developmental component of an allocation under section 108 (1) or (2) in accordance with the directions provided to it in respect of that component by the minister under section 108.

(2) Without limiting section 108 (5), the Minister of Education, Skills and Training may order that any debt service expenses incurred by a board as a result of the withholding of a grant under subsection (1) of this section must be paid for from one or more of the board's allocations.

(3) If a board fails to provide the money necessary to meet the payment of principal or interest on securities issued by it under this Act, or the payments of principal and interest referred to in section 154, the Lieutenant Governor in Council may direct that the amount necessary to meet the payments be deducted from sums due by way of grant under this Act other than the portion of an operating grant for debt service expenses, and may direct that amount to be applied in payment of the principal and interest in the manner the Lieutenant Governor in Council directs.

Grants in place of taxes

118 On or before February 1 in each year, the amount received for school purposes by a municipality by way of grant in place of taxes in the immediately preceding calendar year must be paid to the Minister of Finance and Corporate Relations including, without limitation, all of the following amounts that have been received for school purposes by the municipality in that preceding calendar year by way of grant in place of taxes:

(a) amounts under the Municipal Grants Act (Canada) from the government of Canada;

(b) amounts from a corporation included in Schedule III or IV of the Municipal Grants Act (Canada);

(c) amounts from a public body as defined in the Auditor General Act.

Division 4 — Taxation

Provincial levy of tax on land and improvements

119 (1) In order to raise revenue to finance the preliminary Provincial funds and final Provincial funds and the debt service expenses of boards, the Province may levy a school tax equal to the net taxable value of the land and improvements multiplied by the appropriate rate determined under subsection (3).

(2) The Minister of Finance and Corporate Relations must determine the total amount to be raised by school taxes under this Act on land and improvements from each class of property in all school districts.

(3) On or before May 4 in each year, the Lieutenant Governor in Council must determine rates to be applied to the net taxable value of all land and improvements in each school district in order to raise the amount referred to in subsection (2).

(4) The rates to be determined under subsection (3) may be different in respect of each school district.

(5) The net taxable value of land and improvements must be determined under the Assessment Act and this Act.

(6) On or before May 10 in each year, the Minister of Finance and Corporate Relations must, on the recommendation of the Minister of Education, Skills and Training, send to the collector in each municipality a notice setting out

(a) the net taxable values of land and improvements in the municipality as certified under the Assessment Act,

(b) the amount to be raised by school taxes under this Act in that municipality, and

(c) the rates determined by the Lieutenant Governor in Council under subsection (3).

(7) If a municipality is contained within the boundaries of more than one school district, the notice under subsection (6) must set out, for each part of the municipality, the net taxable values, the amount to be raised and the rates that are applicable to each school district within which that part of the municipality is contained.

(8) On or before May 10 in each year, the Minister of Finance and Corporate Relations must, on the recommendation of the Minister of Education, Skills and Training, send to the Surveyor of Taxes a notice setting out

(a) the net taxable values of land and improvements in the rural area of each school district,

(b) the amount to be raised by school taxes under this Act in the rural area of each school district, and

(c) the rates determined under subsection (3) that are applicable to the rural area of each school district.

Variable tax rate system for taxation

120 (1) In this section:

"property class" means a class of property prescribed by the Lieutenant Governor in Council under section 19 of the Assessment Act;

"variable tax rate system" means a system under which individual tax rates are determined and imposed for each property class.

(2) The Lieutenant Governor in Council must adopt a variable tax rate system for the purpose of determining tax rates for land and improvements under section 119 (3).

Adjustments

121 If the net taxable values of land and improvements are adjusted, or a supplementary assessment roll is prepared under the Assessment Act in respect of which section 356 (5) of the Local Government Act applies, amounts to be raised by taxation in each school district may be adjusted in the current taxation year or a subsequent taxation year in the manner directed by the Minister of Finance and Corporate Relations.

Liability for taxation

122 An owner of land and improvements must pay school taxes and school referendum taxes levied under this Act, and the taxes must be collected in the manner provided for in this Act.

Application of other Acts for rural areas

123 (1) Subject to this Act and the Assessment Act, the Taxation (Rural Area) Act applies to the assessment, levy, collection and recovery of taxes imposed under this Act in a rural area of a school district, and to the addition of penalties and interest on those taxes when delinquent, in the same manner as taxes imposed under the Taxation (Rural Area) Act.

(2) All taxes levied under this Act in a rural area of a school district are, for all purposes of the Taxation (Rural Area) Act, deemed to be Provincial taxes imposed and assessed under that Act and must, on collection or recovery, be accounted for as such and be paid into the consolidated revenue fund.

Collection of school taxes by municipality

124 (1) In this section, "school taxes" does not include any penalty or interest that has been charged on the school taxes.

(2) In each taxation year, each municipality collecting taxes on behalf of the government under this Act must pay to the Minister of Finance and Corporate Relations

(a) installments as prescribed in the regulations, and

(b) subject to subsections (6), (7) and (9), on the fifth business day after the calendar year end of each year the balance of all taxes imposed under this Act, whether or not they have been collected.

(3) Despite subsection (2) (b), a municipality may, on the fifth business day after the calendar year end of each taxation year and on the last day of each succeeding month until all school taxes imposed under this Act for that taxation year have been collected, pay to the Minister of Finance and Corporate Relations the amount of school taxes that it collects by each of those dates.

(4) If a municipality elects to comply with subsection (3) instead of subsection (2) (b), it must, in addition to the school taxes it pays to the Minister of Finance and Corporate Relations, pay to the Minister of Finance and Corporate Relations all penalties and interest that it collects in respect of those taxes.

(5) A regulation under subsection (2) (a) may prescribe the amounts, the manner and the times at which installments are to be paid by a municipality, and the amounts, manner and times may be different for each municipality collecting school taxes under this Act.

(6) If a municipality satisfies the Minister of Finance and Corporate Relations that it is unable to collect school taxes imposed under this Act in respect of a taxation year on

(a) land

(i) the fee of which is held by the government or by some person or organization on behalf of the government, and

(ii) that is held or occupied other than by or on behalf of the government, and

(b) improvements on land described in paragraph (a),

the Minister of Finance and Corporate Relations may write off the amount not collected, whether or not the municipality has forwarded that amount under subsection (2), and, if the amount is written off, a corresponding adjustment must be made, in the manner directed by the Minister of Finance and Corporate Relations in the amount of school tax to be paid by the municipality in respect of that or a subsequent taxation year.

(7) Subsection (6) applies also in respect of land held in trust for an Indian band and occupied, other than in an official capacity, by a person who is not an Indian.

(8) The write off of an amount under subsection (6) does not relieve the holder or occupier from liability for school tax imposed under this Act or prejudice the right of the government to collect from the holder or occupier the amount written off.

(9) A municipality may deduct, in the manner and at the times prescribed in the regulations, from installments of taxes payable under subsection (2) the amount of home owner grants certified under section 12 (1) of the Home Owner Grant Act.

(10) Subject to section 125 (5), a municipality may deduct, in the manner and at the times directed by the Minister of Finance and Corporate Relations, from school taxes payable under this section for the current taxation year or a subsequent taxation year a prescribed administration fee.

(11) The prescribed fee referred to in subsection (10) may be different with respect to different classes of property.

Interest on unpaid taxes

125 (1) In this section, "unpaid taxes" means any school taxes, penalties and interest that a municipality is required to pay to the Minister of Finance and Corporate Relations under section 124 that have not been paid as required by this Act or by the regulations.

(2) A municipality must pay interest on its unpaid taxes to the Minister of Finance and Corporate Relations.

(3) Interest payable under subsection (2) must be calculated at the rate prescribed by the Lieutenant Governor in Council and must be payable on each amount of school taxes, penalties or interest included in the unpaid taxes from the date on which the amount was to be paid to the Minister of Finance and Corporate Relations under this Act or the regulations to the date that the amount is received by the Minister of Finance and Corporate Relations.

(4) The Minister of Finance and Corporate Relations may give notice to a municipality of

(a) the municipality's unpaid taxes,

(b) any interest that is payable on the unpaid taxes under this section,

(c) the date by which payment of the unpaid taxes and the interest is required, and

(d) the Minister of Finance and Corporate Relations' powers under subsection (5) if that payment is not made as required.

(5) If a municipality to which a notice is sent under subsection (4) does not pay the unpaid taxes and the interest referred to in the notice by the date required in the notice, the Minister of Finance and Corporate Relations may disallow all or part of the administration fee to which the municipality would otherwise be entitled under section 124 (10).

Inspection

126 (1) For the purpose of ensuring compliance with this Part and the regulations related to Divisions 3 and 4 of this Part, the Surveyor of Taxes or a person authorized in writing by the Surveyor of Taxes may

(a) at any reasonable time enter the premises where one or more of the records of a municipality are kept,

(b) request production of records or things that may be relevant to the inspection, and

(c) inspect records or things relevant to the inspection.

(2) Subsection (1) (a) does not authorize entry to a room actually used as a dwelling without the consent of the occupier.

(3) The person conducting an inspection under this section is entitled to free access to all of the records of every description of the municipality referred to in subsection (1) (a) that touch on any of the matters in respect of which an inspection may be conducted under this section.

(4) A person who removes records or things under subsection (1) (c) must return them within a reasonable time.

Application of other Acts for municipalities

127 (1) Subject to this Act and the Assessment Act, the Local Government Act and the Vancouver Charter apply to the assessment, levy, collection and recovery of taxes imposed under this Act in a municipality within a school district, and to the addition of penalties and interest on taxes that are in arrears or are delinquent, in the same manner as taxes imposed under those Acts.

(2) All school taxes when levied must, on collection by a municipality, be accounted for as school taxes.

(3) All school referendum taxes when levied must, on collection by a municipality, be accounted for as school referendum taxes.

General provisions on collection of school taxes

128 (1) The municipality and the Surveyor of Taxes must act as the agent

(a) for the board, for the collection of school referendum taxes, and

(b) for the Province, for the collection of school taxes.

(2) The collector of each municipality or the Surveyor of Taxes must prepare and mail a notice, setting out the tax payable under this Act, to each person named on the real property tax roll or assessment roll as an assessed owner in the municipality or rural area, if any, contained in the school district.

(3) The notice under subsection (2) forms part of the taxation notices under the Local Government Act, the Vancouver Charter or the Taxation (Rural Area) Act, as the case may be, and separate notices must not be prepared and rendered solely in respect of taxes for school purposes.

(4) The notice under subsection (2) must set out

(a) the total amount of school taxes levied on each property by the Province,

(b) the net amount of school taxes payable by the assessed owner after deduction of any grant to which the assessed owner may be eligible under the Home Owner Grant Act, and

(c) the total amount of school referendum taxes levied by a board.

(5) Despite subsections (2), (3) and (4), the Surveyor of Taxes may, with the written agreement of a taxpayer,

(a) send a taxation notice to the taxpayer other than by mail, and

(b) provide the information required to be contained in a taxation notice in a form other than the prescribed form, including provision by means of electronic information storage and electronic data transmission.

(6) Subject to sections 124 (10) and 137 (2), a municipality must not, directly or indirectly, charge a fee to a taxpayer or the government to cover the cost of

(a) assessment and collection of taxes under this Act,

(b) interest on money paid to a board in advance of collection of taxes, or

(c) losses that have occurred through the failure to collect taxes.

Taxation of school property

129 (1) In this section, "property" means property as defined in the Assessment Act.

(2) Despite any other enactment, property in which a board has an ownership interest is exempt from taxation if it is

(a) vacant,

(b) used in whole or in part for a school,

(c) used in whole or in part for a purpose ancillary to the operation of a school,

(d) used in whole or in part by the board as a residence, if the residence is available exclusively to the following individuals and the individuals with whom they reside:

(i) students attending a school within the board's school district;

(ii) employees of the board,

(e) leased by the board to an authority within the meaning of the Independent School Act and used in whole or in part for an independent school including any purpose ancillary to the operation of the independent school,

(e.1) leased by the board to a francophone education authority and used in whole or in part for a francophone school including any purpose ancillary to the operation of the francophone school, or

(f) exempted from tax by a bylaw under section 341 of the Local Government Act by the council of the municipality in which the property is located.

(3) Unless exempted from taxation under subsection (2), property in which a board has an ownership interest is subject to taxation in the name of the board.

(4) Nothing in subsection (2) exempts a property referred to in that subsection from a fee or charge under the Local Government Act.

(5) If property referred to in subsection (3) is subject to taxation in the name of the board,

(a) the taxation imposed is a debt of the board due and payable to the taxing authority but is not subject to penalty additions or interest, and

(b) the property is not subject to tax sale.

(6) Property in which a board has an ownership interest is,

(a) if mortgaged under section 104, liable to be taken in execution by the mortgagee, or

(b) in any other case, not liable to be taken in execution.

(7) If property that is not exempted from taxation under section 341 of the Local Government Act is leased to a board and used in whole or in part for a school, including any purpose ancillary to the operation of the school, any taxes payable in respect of that property must be paid by the owner of the property and the board is not liable for the payment of any of those taxes.

(8) Subsection (7) does not apply to fees and charges under the Local Government Act.

Agricultural land reserve exemption

130 (1) Subject to this section, 50% of the assessed value of a parcel of land is exempt from taxation under this Act if

(a) the parcel of land is classified as a farm under the Assessment Act, or

(b) the parcel of land is in an agricultural land reserve that is established under the Agricultural Land Reserve Act, is subject to sections 17 to 20 of that Act and is used in one or more of the ways set out in subsection (2) of this section.

(2) The parcel of land referred to in subsection (1) (b) must be

(a) vacant and unused,

(b) used for a farm or residential purpose, or

(c) used for a purpose that is permitted by the Lieutenant Governor in Council under this Act.

(3) If only a portion of a parcel meets the requirements for exemption under this section, only that portion is eligible for the exemption.

Other exemptions

131 (1) Subject to this Act, property that is in a municipal area of a school district and that is exempt from property taxation under the Local Government Act or the Vancouver Charter, as the case may be, is also exempt from taxation under this Act.

(2) Land is exempt from taxation under this Act if the land is included in a timber lease or timber licence issued under an enactment of British Columbia or of Canada

(a) for which a stumpage, as defined in the Forest Act, has not been reserved or not made available to the government, or

(b) which is held for the specific purpose of cutting and removing timber, and for no other purpose while so held.

(3) Subject to subsection (4), if property in a rural area of a school district is exempt from taxation under the Taxation (Rural Area) Act, the property is also exempt from taxation under this Act.

(4) The following are subject to taxation under this Act:

(a) a farmer's dwelling referred to in section 15 (1) (f) of the Taxation (Rural Area) Act;

(b) farm improvements, other than the farmer's dwelling, that are exclusively used to operate a farm but only to the extent that the aggregate of their assessed values exceeds $50 000.

(5) Despite subsection (1), property that is exempted under section 344.1 or 812 of the Local Government Act in relation to a partnering agreement under that Act is not exempt from taxation under this Act unless exempted under subsection (6) or (8) of this section.

(6) The Lieutenant Governor in Council may make regulations exempting property referred to in subsection (5) from taxation under this Act.

(7) Regulations under subsection (6) may

(a) provide an exemption for all or part of the property that is exempted under the Local Government Act,

(b) provide an exemption for all or part of the term of the exemption under the Local Government Act, and

(c) be different for different classes or uses of property, different classes of owner and different classes of partnering agreements.

(8) The Lieutenant Governor in Council may, by order in relation to property referred to in subsection (5) that is specified in the order, exempt all or part of the property from taxation under this Act and may provide the exemption for all or part of the term of the exemption under the Local Government Act.

Corporations

132 Corporations must be assessed and taxed as other persons under this Act.

Assessor may require information in rural area

133 A person liable to assessment and taxation under this Act in respect of land and improvements in a rural area of a school district must, within 21 days after receiving a request from the assessor, make and file a return in the form approved by the assessor, detailing the nature, amount and value of all land and improvements in respect of which the person is liable to assessment.

Collector to apply Taxation (Rural Area) Act

134 The Surveyor of Taxes must apply the Taxation (Rural Area) Act to the taxation of property under this Act in rural areas, and in so doing must tax the property on a supplementary assessment roll prepared under the Assessment Act at the same rates of taxation as are charged against property assessed for school purposes in that school district for the corresponding period under this Act.

Appeal

135 Every person assessed in a rural area of a school district under this Act has the same rights of appeal on the person's real property assessment as are provided for by the Taxation (Rural Area) Act and Assessment Act.

Assessment to repay borrowed money

136 (1) If a school district that includes a rural area is abolished and is not included within the limits of another school district, all money borrowed under this Act by the board on behalf of the rural area and remaining unpaid must continue to constitute a charge on all the taxable property in the rural area formerly comprised in that school district.

(2) The yearly amount of money necessary to provide principal repayments and interest payments on debt incurred as determined by the Minister of Finance and Corporate Relations must be assessed, levied and collected in respect of the property in the rural area formerly comprised in that school district, and all money so collected must be applied by the Minister of Finance and Corporate Relations to principal repayments and interest payments on debt incurred to the persons entitled to it.

School referendum taxes

137 (1) In order to raise revenue approved by a referendum under section 112, a board must levy a school referendum tax on residential land and improvements in the district.

(2) The amounts of school referendum taxes levied by the board and requisitioned in the bylaw adopted under section 113 in respect of each constituent part of the school district are deemed to have been requisitioned on and from January 1 of the calendar year for which the requisition is made, and the amounts must be paid to the board by the municipality or municipalities or, in the case of rural areas, by the Minister of Finance and Corporate Relations, on or before September 1 of that year.

(3) A municipality must pay the amounts required of it under subsection (2) from the general revenue fund of the municipality, and the school referendum taxes collected under this Act in respect of the municipality must be paid into its general revenue fund.

(4) The Minister of Finance and Corporate Relations must pay amounts required with respect to a rural area under subsection (2) out of the consolidated revenue fund, and the school referendum taxes collected under this Act in respect of the rural area must be paid into the consolidated revenue fund.

(5) If the net taxable values of residential land and improvements for each part of a school district as certified under the Assessment Act are adjusted, the amount of the levy under subsection (1) is deemed to be adjusted to equal the product of the rate determined under section 113 (2) (c) multiplied by the adjusted net taxable value of the residential land and improvements determined under the Assessment Act and this Act.

(6) Sections 119 to 136 other than section 124 (10) apply to the assessment, levy, collection, recovery and payment of school referendum taxes levied by a board.

Division 5 — General

Regulations

138 (1) The Lieutenant Governor in Council may make regulations, including regulations

(a) varying the dates or times referred to in sections 107 (2) and (3), 110, 112, 113, 119 (3), (6) and (8) and 137,

(b) amending the Schedule,

(c) governing referendums under section 112,

(d) governing the conducting of a vote under section 112 including, without limiting this, making Part 4 of the Local Government Act and, in the case of School District No. 39 (Vancouver), Part II of the Vancouver Charter apply to the extent the Lieutenant Governor in Council considers necessary, and

(e) providing for the manner of accounting for amounts payable by municipalities to the Minister of Finance and Corporate Relations under this Act.

(2) A regulation made under subsection (1) (a)

(a) may vary the dates or times referred to in the sections listed in that subsection as those sections apply to francophone education authorities or for the purposes of Part 8.1, and

(b) may be made after the expiry of the date or time being varied.

Short term borrowing

139 (1) Subject to the regulations, a board may borrow to meet current operating expenses.

(2) Any interest earned as the result of borrowing under subsection (1) must be used first to offset the debt service expenses of that borrowing.

(3) The board must pay out of the amounts of the preliminary Provincial funds and final Provincial funds that are allocated to the board in a fiscal year, any interest charges that are payable in that fiscal year as the result of borrowings under subsection (1).

First charges

140 The amounts included in the expenses for the payment of interest and principal in respect of debts lawfully incurred by a board constitute a first charge on the money available for those expenses and are not subject to reduction by agreement or arbitration.

Division 6 — Capital Plans and Money Bylaws

Capital projects

141 Subject to the orders of the minister, a board may

(a) engage in a tendering process related to any capital expenditure by the board, and

(b) spend money

(i) for a local capital project, and

(ii) with the approval of the minister, for an annual capital project or a capital plan project.

Capital plan

142 (1) A board must, when required by the minister, prepare and submit to the minister a capital plan.

(2) If one or more community plans have been or are being prepared in respect of areas that include the whole or any part of a school district, the board of the school district must, when preparing a capital plan under subsection (1) and with a view to rendering that capital plan consistent with those community plans,

(a) review and consider each of those community plans, and

(b) consult in respect of those community plans

(i) with each local government and local trust committee that has prepared or is preparing those plans, or

(ii) in the case of a community plan adopted by a local government before January 1, 1978 that applies, in whole or in part, to land within a local trust area, with each local government and local trust committee that has the authority to amend the community plan in respect of areas that include the whole or any part of the school district.

(3) A capital plan prepared under this section must

(a) be in a form specified by the minister,

(b) set out the plans of the board respecting the development of proposed school sites and facilities and the renovation of existing school facilities in its school district,

(c) set out particulars of all capital projects that the board proposes to undertake during a period specified by the minister other than

(i) local capital projects, and

(ii) annual capital projects,

(d) set out an estimate of the financial resources required for the proposed capital projects set out in the capital plan, and

(e) set out any other information the minister requires.

(4) Before submitting a capital plan to the minister for approval, a board must, by resolution, approve the proposed capital plan.

(5) The minister may approve, approve with modifications or reject a capital plan submitted to the minister under this section.

Capital bylaws

143 (1) If the minister approves a capital plan or approves a capital plan with modification, the board must prepare a capital bylaw.

(2) The capital bylaw

(a) must be in a form specified by the minister,

(b) must include provisions that the minister considers necessary or that are prescribed by the regulations,

(c) is not valid unless it is adopted by a majority of the board,

(d) may, subject to paragraphs (a) and (b), provide for the issue of securities to raise the net sums required after payment of expenses of issue and sale of the securities, and

(e) may delegate to a trustee, the secretary treasurer or an employee of the board the authority to settle the terms and conditions of securities referred to in paragraph (d).

(3) A board may not amend a capital bylaw except as approved in writing by the minister.

Borrowing for capital expenses

144 (1) A board must not borrow or spend money in respect of a capital plan expense unless

(a) the board has adopted a capital bylaw in accordance with section 143, and

(b) the minister has in writing authorized the borrowing or expenditure.

(2) An approval of a capital plan by the minister under section 142 (5) is not an authorization for the purpose of subsection (1) (b).

(3) A board that is authorized under subsection (1) (b) to borrow or to make an expenditure must, if the minister so directs, spend on the capital plan project such part of any surplus referred to in section 156 (10) as the minister specifies.

(4) A board that borrows money in respect of a capital plan project approved under subsection (1) must, if the minister so directs, apply to the discharge of the loan any part of a surplus referred to in section 156 (10) that the minister specifies.

(5) Despite subsection (1), a board may borrow or spend money in respect of a capital expense if

(a) the borrowing and expenditure is required because of an emergency, and

(b) the minister approves

(i) the capital project for which the capital expense is to be incurred, and

(ii) all borrowings and expenditures for that capital project.

(6) A board must not borrow money in respect of a local capital expense or an annual capital expense unless the minister has in writing authorized the borrowing.

Sinking fund debentures

145 (1) Despite Division 7, a bylaw of a board providing for the borrowing of money by the issue of debentures may authorize the issue of sinking fund debentures for a term not exceeding 30 years from the date of the issue of the debentures.

(2) If a bylaw authorizes the issue of sinking fund debentures under subsection (1),

(a) the board must set aside in each fiscal year during the term of the debentures, a sum that, together with interest compounded annually on it at a rate determined by the Minister of Finance and Corporate Relations, would be sufficient to provide a sinking fund for

(i) the full repayment of the debentures at their maturity, or

(ii) with the approval of the Minister of Finance and Corporate Relations, the partial repayment of the debentures at their maturity, and

(b) the amount of interest payable in each fiscal year and the amount to be set aside in each fiscal year for the sinking fund must be set out in the bylaw.

(3) For the purposes of this Act, the amount to be set aside for the sinking fund in any fiscal year is deemed to be an amount or installment of principal falling due or becoming payable in the fiscal year, and this Act must be construed accordingly.

(4) The amount to be set aside in each fiscal year for the sinking fund must be paid on or before the date specified in the bylaw to the Minister of Finance and Corporate Relations, who must

(a) act as trustee for the board,

(b) establish appropriate sinking fund trustee accounts, and

(c) invest the amount and interest earnings on it in investments permitted for a trust fund under section 40 (4) of the Financial Administration Act.

Issue of debentures to certain special purchasers

146 (1) If debentures issued by a board are to be sold to a purchaser designated by the Lieutenant Governor in Council as a purchaser with respect to whom this subsection applies, the board may

(a) issue the debentures in coupon form or in fully registered form and in the denominations required by their purchasers, and

(b) exchange the debentures for other debentures of the same issue for an equal aggregate principal amount on terms and conditions determined by the board.

(2) This section is retroactive to the extent necessary to give it full force and effect in respect of bylaws passed by a board before March 26, 1965 providing for the issue and sale of debentures and in respect of the debentures, and, with the approval of the Lieutenant Governor in Council, the board may amend the bylaw accordingly.

(3) Section 149 applies to debentures issued in exchange for other debentures of the same issue.

(4) Despite the other provisions of this Act, debentures issued by a board under this Act to be sold to the Minister of Finance and Corporate Relations may contain any terms and conditions agreed to by the board and the Minister of Finance and Corporate Relations.

Division 7 — Debentures

Issue of debentures

147 (1) Debentures authorized by a bylaw may be issued all at one time or, if it is anticipated that the proposed expenditures for the purposes set out in the bylaw will extend over a period of time and it is considered undesirable to have large portions of the money in hand unused and uninvested, or for other sufficient causes, the debentures may, with the approval of the minister, be issued in installments in amounts, not exceeding in the aggregate the total principal amount authorized by the bylaw, and at times as the exigency of the case demands.

(2) Debentures may be issued up to the principal amount authorized by the bylaw referred to in subsection (1), even if the net sum realized after payment of discount, commission, brokerage, exchange and other expenses with respect to the issue and sale of the debentures is greater or less than the amount required for the purposes specified in the bylaw.

(3) If the amount so realized is greater than the amount required for the purposes set out in the bylaw, the excess may, with the approval of the minister, be spent by the board to meet other capital expenses or be applied to retirement of the debt so created.

(4) If the amount so realized is less than the amount required for the purpose set out in the bylaw, the deficiency may be raised in the manner directed by the Lieutenant Governor in Council, who may direct that the deficiency be raised by a further issue of debentures.

(5) Unless otherwise authorized by the Lieutenant Governor in Council, the debentures must be dated no more than 2 years after the final passing of the bylaw authorizing their issue.

Signature and corporate seal

148 (1) Debentures issued under this Act by a board must have the board's corporate seal affixed and be signed by the chair and by the secretary treasurer of the board.

(2) The signature of the chair on the debentures may be printed or otherwise mechanically reproduced.

(3) The debentures may be signed at the date of the debentures or at any time after that by the chair and the secretary treasurer of the board holding office at the date of the passage of the bylaw authorizing the issue of the debentures.

(4) The debentures are binding on the board despite a change in the offices of the chair or the secretary treasurer between the time the signatures are affixed and the date of delivery of the debentures.

Debentures guaranteed

149 (1) The Lieutenant Governor in Council may guarantee payment of the principal and interest of debentures issued by a board, and the form and manner of the guarantee must be as approved by the Lieutenant Governor in Council.

(2) The guarantee must be signed by the Minister of Finance and Corporate Relations or another officer designated by the Lieutenant Governor in Council and, on being signed,

(a) the government is liable for payment of the principal and interest of the debentures,

(b) the Lieutenant Governor in Council is authorized to make arrangements to supply the money necessary to fulfil the requirements of the guarantee and to advance that amount out of the consolidated revenue fund, and

(c) in the hands of a holder of the debentures, a guarantee so signed is conclusive evidence that this section has been complied with.

Registration of debentures and transfers

150 (1) A debenture issued by a board may contain or have endorsed on it a provision to the following effect:

This debenture, or an interest in it, is not, after a certificate of ownership has been endorsed on it by the secretary treasurer of the board, transferable, except by entry by the secretary treasurer or his or her deputy in the debenture registry book of the Board of School Trustees at the .......................................... of ...................................... .

(2) On the application of the owner of a debenture endorsed in accordance with subsection (1) or of an interest in that debenture, the secretary treasurer or a person authorized by the board must endorse on the debenture a certificate of ownership, and must enter in a book, to be called the debenture registry book,

(a) a copy of the certificate and of every certificate that is subsequently given, and

(b) a memorandum of every transfer of the debenture.

(3) A certificate of ownership must not be endorsed on a debenture except by the written authority of the person last entered as the owner of it, or of that person's executor or administrator, or of the attorney representing the person, executor or administrator, which authority must be retained and filed by the secretary treasurer.

(4) After a certificate of ownership has been endorsed, the debenture is transferable only by entry by the secretary treasurer in the debenture registry book, as and when a transfer of the debenture is authorized by the then owner of it or by that person's executor or administrator, or the attorney representing any of them.

(5) On the written request of the person named as owner in the certificate of ownership endorsed on a debenture, or of that person's executor or administrator, or of the attorney of any of them, the secretary treasurer may cancel and remove the certificate of ownership and by that constitute the security a debenture payable to bearer and transferable by delivery.

(6) When a debenture issued by a board is held by the Minister of Finance and Corporate Relations, the board may by resolution authorize the security registrar in the Ministry of Finance and Corporate Relations to act as deputy of the secretary treasurer of the board for the purpose of registering in the debenture registry book of the board the ownership of the debenture by the Minister of Finance and Corporate Relations for the government or by the Minister of Finance and Corporate Relations as trustee for any of the several accounts administered by him or her and of endorsing on the debenture a certificate of that ownership.

(7) A registration or endorsement under subsection (6) is of the same effect as if made by the secretary treasurer of the board.

Validity of debentures

151 When debentures have been issued by a board under a bylaw that has not been quashed by a court and the interest on them that has fallen due has been paid for the period of one year by the board, the bylaw and the debentures issued under it, or so much of them as may be unpaid, are valid and binding on the board and the owner electors of the school district and on all parties concerned.

Issue of duplicate debenture

152 (1) If a debenture is lost, stolen or destroyed and

(a) notice of the loss, theft or destruction is given to the board, and

(b) neither the debenture nor any of its coupons has been presented for payment

the board may, on application accompanied by proof of the facts satisfactory to it, after the expiration of 6 months from the receipt of the notice replace the debenture with a duplicate debenture with its coupons attached.

(2) The duplicate must be printed in a manner distinguishing it from the original debenture.

(3) The applicant must pay the costs of printing and deliver to the board a bond or policy of a guarantee or insurance company, carrying on business in British Columbia and approved by the board, in the amount of the debenture and interest indemnifying the board and its paying agents against loss or damage.

(4) This section applies to debentures lost, stolen or destroyed before as well as after the coming into force of this section.

Provincial repayments to board

153 (1) The amount payable for interest and installment of principal in any fiscal year in respect of debentures issued under a bylaw passed under this Act must be included in the board's estimates of expenses for that fiscal year.

(2) The amount paid by the government to a board under subsection (1) must be applied by the board to payment of the interest and installments of principal falling due in the fiscal year, and for no other purpose.

(3) Failing an appropriation of the Legislature to provide the amounts to be paid by the government under this section, that amount is a charge on and must be paid out of the consolidated revenue fund.

Repayment of debentures

154 (1) The amount necessary to be levied to raise in each year the sums required to meet the portion of principal and interest on the debentures issued under a bylaw, other than the amount to be paid by the government under this Act, must be apportioned between the constituent parts of the school district, as provided in this Act.

(2) The Provincial Assessor and each municipality must, on the request of the board, raise annually by taxation and levy in the rural area and in the municipalities respectively, as part of the expenses of the board, the respective amounts apportioned under subsection (1) to the rural area and to the municipality or municipalities included in the school district.

(3) Every board must

(a) provide as part of its expenses the sums required annually to pay interest and principal falling due on debentures issued, before September 1, 1989, by a municipality or by the board of a rural area,

(b) pay annually the amounts attributable to each municipality in the school district as are necessary to pay the amounts of principal and interest payable by each municipal corporation in respect of debentures issued by it, and

(c) provide for payment of the principal and interest in respect of debentures issued, before September 1, 1989, by the board of a rural area in the school district.

Division 8 — Accounts and Audits

Designation of expenses

155 The expenses of every board must be designated and classified in the records of the board in accordance with the definitions of "capital expenses" and "operating expenses" in section 1 of this Act.

Accounting practices

156 (1) Subject to this section, a board's funds must be accounted for in a manner consistent with recognized fund accounting practice, and specific funds must be designated in accordance with the requirements specified by the minister.

(2) Funds received by a board as proceeds of the issue and sale of debentures authorized under this Act must be placed in trust accounts, and may be spent only for the purposes approved by the minister and for which they were provided.

(3) A board may, with the approval of the minister, establish a trust fund for any specific purpose authorized in accordance with this Act, and the money in the fund must be accounted for in accordance with the terms of that trust.

(4) When directed to do so by the minister, a board must establish a trust fund

(a) for a purpose specified by the minister, and

(b) in accordance with the terms of the trust determined by the minister.

(5) A board that establishes a trust fund under subsection (4) must spend and account for the money in the fund in accordance with the terms of the trust and the directions of the minister.

(6) Except for a debt service surplus, every surplus accruing in respect of operating expenses of a board may be retained as an unappropriated operating reserve of the board.

(7) A debt service surplus or a deficit must be included in and form part of the fiscal year budget of the board.

(8) A surplus in respect of a local capital project must be placed in a board's local capital reserve and may be spent on a local capital project.

(9) A surplus in respect of an annual capital project must be placed in a board's annual capital reserve and, subject to the orders of the minister and with the minister's approval, may be spent on an annual capital project.

(10) A surplus in respect of a capital plan project must be placed in a board's capital reserve and, subject to the orders of the minister and with the minister's approval, may be spent on a capital plan project.

(11) For purposes of this section, proceeds of the issue and sale of debentures are deemed to include premiums and accrued interest on them to the date of settlement, and interest earned in respect of a fund is deemed part of the fund.

(12) No deficit of any kind may be incurred by a board without the approval of the minister.

(13) Each board must maintain budgetary control over expenditures, and the records of each board must be in accordance with the requirements specified by the minister and must conform with accounting principles generally accepted for boards in British Columbia.

Financial statements

157 (1) The board must cause to be prepared each fiscal year by the secretary treasurer or other person authorized by it, financial statements of the school district respecting the preceding fiscal year.

(2) The financial statements must be prepared on or before September 15 of each year, and must include for each fund a balance sheet, statement of income and expenditure and other information that the minister directs or the regulations prescribe.

(3) The financial statements may include separate statements of special activities of the board so long as the items of account of a controlling nature appear in the statements referred to in subsection (2).

(4) The financial statements referred to in subsection (2) must be signed by the chair of the board and the secretary treasurer, and must be published for distribution to the public before December 31 together with the auditor's report submitted to the board under section 161 (1) (d).

(5) The secretary treasurer must, not later than September 30 in each year, forward to the minister a copy of the financial statements together with the auditor's report.

Appointment of auditor

158 (1) The board of each school district must appoint an auditor to audit the accounts and transactions of the board.

(2) The auditor appointed by the board must be a person who is a member or a partnership whose partners are members in good standing of The Canadian Institute of Chartered Accountants or the Certified General Accountants' Association of British Columbia.

(3) If a board fails or neglects to appoint an auditor, the minister may on one month's notice to the board appoint an auditor.

(4) The board must pay the auditor's remuneration.

Rescission of auditor's appointment

159 (1) The secretary treasurer of each board must promptly notify, in writing, the auditor and the minister of an appointment made under section 158 (1) and of the rescission of the appointment.

(2) If an auditor's appointment is rescinded, the auditor may, within one month of notification of the rescission, appeal the rescission to the minister, who may confirm or set aside the rescission.

(3) An appeal under subsection (2) must be in writing and a copy of the written appeal must be filed by the auditor with the secretary treasurer.

(4) The board must not appoint another auditor until the time allowed for an appeal by the auditor has elapsed or, if an appeal has been made, until the appeal has been dealt with by the minister.

(5) The rescission of the appointment of an auditor is not effective until a successor has been appointed.

Minister may remove auditor

160 (1) If the minister believes an auditor has acted in a negligent manner, the minister may require the board to rescind the appointment and appoint another auditor.

(2) An auditor whose appointment is rescinded under subsection (1) may appeal within 10 days against the order of the minister to the Lieutenant Governor in Council, who may confirm or set aside the order of the minister.

Duties of auditor

161 (1) In addition to any terms of an auditor's appointment, the auditor

(a) must make an examination that will enable the auditor to report to the board as required under paragraph (d),

(b) has a right of access at all times to every record of the board other than a student record or a record referred to in paragraph (d) of the definition of "student record",

(c) may require from trustees or officers or employees of the board and from any other persons any information or explanation necessary to complete the audit, and

(d) must submit a report to the board respecting the annual financial statements referred to in section 157 and must state in the report

(i) whether his or her examination was made in accordance with generally accepted auditing standards including such tests and other procedures as he or she considered necessary in the circumstances, and

(ii) whether in the auditor's opinion the financial statements present fairly the financial position of the board as of the end of the fiscal year and the results of its operations for that year in accordance with accounting principles generally accepted for school boards in British Columbia applied on a basis consistent with that of the preceding fiscal year.

(2) The auditor must report to the board any disbursement, expenditure, liability or other transaction that exceeds the authority of the board under this or any other enactment.

(3) In addition to the examination and reports required by this section, the minister or the board may at any time require further examinations and reports from the auditor that are considered necessary, and the auditor on his or her own initiative may make any further examinations or reports considered advisable.

(4) The auditor must forward to the minister a copy of every report made by the auditor to the board or to an official of the board.

Auditor to report irregularities

162 (1) The auditor must report in writing to the board and the minister

(a) any expenditure that has not been recorded by the board in accordance with the requirements imposed under section 156 (13),

(b) any irregularity respecting the assets, liabilities, accounts, funds or financial obligations of the board,

(c) the name of any person that the auditor considers responsible for an irregularity referred to in paragraph (b), and

(d) any sum that ought to have been but was not brought into account.

(2) On application by a person named by the auditor in a report under subsection (1), the auditor must state in writing his or her reasons for that part of the report concerning the named person.

(3) When the board receives a report under subsection (1), it must promptly bring the matter to the attention of the appropriate police authorities and may commence proceedings to recover any loss or damage.

Unauthorized expenditures

163 (1) If the auditor considers that an expenditure is not authorized by any enactment, the auditor must report the unauthorized expenditure to the board and any other person considered appropriate.

(2) A person who believes or has reason to believe that a proposed expenditure is not authorized by an enactment and who authorizes or permits the expenditure is, on proof that the expenditure is not authorized by an enactment, guilty of an offence.

Duty to assist auditor

164 Every trustee and every officer or employee of the board must make available all records required by the auditor, and must give the auditor every reasonable assistance and furnish the information and explanations concerning the affairs of the board that the auditor considers necessary to complete the audit.

Auditor's power to obtain records

165 (1) For the purposes of an audit under this Act, the auditor may, in writing, require any person holding or accountable for records, money or securities

(a) to produce the records, money or securities, and

(b) to appear before the auditor and make and sign a declaration as to the accuracy of the records so produced.

(2) A person who neglects or refuses to comply with the auditor's requirements under subsection (1) commits an offence.

(3) A person who makes or signs a declaration under subsection (1), knowing it to be false, commits an offence.

(4) The auditor must not, without the approval of the board or an order of a court, remove any records, money or securities from the office of the board or other place where they are kept.

(5) An auditor who contravenes subsection (4) commits an offence.

Elector may object

166 (1) An elector of the school district may deliver to the auditor a written objection respecting any item of account or other matter relating to an audit so long as the objection is delivered within 3 months after the publication of the auditor's final report.

(2) On receipt of an objection under subsection (1), the auditor must notify the elector and the board of a time and place for dealing with the objection.

(3) This Part must not be construed to prevent an elector, or a group of electors, from exercising any right to take action for recovery on behalf of the school district.

Part 8.1 — Francophone Education Authorities

Division 1 — Interpretation

Definitions

166.1 In this Part:

"authority" means a francophone education authority;

"board of directors" means the board of directors of a francophone education authority constituted under this Part;

"director" means a director of a francophone education authority elected or appointed under this Part;

"general election" means an election referred to in section 166.18;

"member" means a person who is admitted as a member of a francophone education authority under this Part;

"president" means the president of a francophone education authority elected under this Part.

Interpretation

166.11 (1) Where, in this Part, a provision of this Act is made to apply for the purposes of this Part, a reference in that provision to a word or phrase listed in Column A is to be read as a reference to the word or phrase listed opposite in Column B.

Column A

Column B

administrative officer

francophone administrative officer

assistant superintendent

assistant to the chief executive officer of
a francophone education authority

board

francophone education authority

chair

president of a francophone education
authority

district

francophone school district

educational program

francophone educational program

elector

member of a francophone education
authority

school

francophone school

school board

francophone education authority

school district

francophone school district

secretary-treasurer

chief executive officer of a francophone
education authority

student

francophone student

superintendent

chief executive officer of a francophone
education authority

teacher

francophone teacher

trustee

director of a francophone education
authority

vice chair

vice president of a francophone education
authority.

(2) If an order or regulation referred to in section 175 (7) is made to apply for the purposes of this Part, a reference in that order or regulation to a word or phrase listed in Column A of subsection (1) is to be read as a reference to the word or phrase listed opposite in Column B.

(3) If a provision that applies for the purposes of this Part refers to a word or phrase that is defined in section 1 of this Act but is not listed in Column A of subsection (1), a reference in that definition to a word or phrase listed in Column A of subsection (1) is to be read as a reference to the word or phrase listed opposite in Column B.

(4) Despite subsection (1), in applying the following provisions for the purposes of this Part, the references to a board are to be read as references to the board of directors of a francophone education authority:

(a) the references to a board in sections 15 (6) and (7), 54, 58 (1) and (3), 68 (4), 69 (1) to (3), 70, 72 (1) and (4), 143 (2) (c), 144 (1) (a) and 177 (2) and (4);

(b) the first reference to a board in each of sections 69 (4), 72 (3), 157 (4) and 161 (1) (d) and (2);

(c) the second reference to a board in sections 61 (1) and (2) and 72 (2).

(5) If, in a provision of this Act that applies for the purposes of this Part, a reference is made to another provision of this Act, that reference is, for the purposes of this Part, deemed to be a reference to that other provision as it is to be read under this section.

(6) Section 42 applies for determining residency for the purposes of this Part.

Division 2 — Establishment and Membership

Establishment of francophone education authorities

166.12 (1) The Lieutenant Governor in Council may, by regulation,

(a) establish a francophone education authority,

(b) assign a name to a francophone education authority, and

(c) prescribe an area, to be known as a francophone school district, over which a francophone education authority has jurisdiction.

(2) A francophone education authority established under subsection (1) is a corporation consisting of those persons admitted as members under section 166.13.

(3) For the purposes of carrying out its powers, functions and duties under this Act and the regulations, a francophone education authority has the power and capacity of a natural person of full capacity.

(4) The francophone education authority known as the Autorite Scolaire established under B.C. Reg. 457/95, the Francophone Education Regulation, is continued as a francophone education authority under the name "Conseil Scolaire Francophone de la Colombie-Britannique".

(5) The authority continued under subsection (4) is a corporation consisting of its members in good standing on the day this section comes into force and those other members admitted in accordance with this Part.

(6) On the day they take office, the directors of a francophone education authority continued under subsection (4) who are elected in the general election of directors constitute the board of directors of that authority.

(7) The Lieutenant Governor in Council may, by regulation,

(a) alter the boundaries of the area prescribed under subsection (1) (c),

(b) change the name of a francophone education authority, or

(c) abolish a francophone education authority.

(8) A variation in the membership of a francophone education authority that occurs as a result of an alteration under subsection (7) (a) does not abolish the francophone education authority.

(9) The assets of a francophone education authority, including funds, must be disposed of as directed by the Lieutenant Governor in Council, having regard to the rights of creditors, if, under subsection (7)

(a) the area over which the francophone education authority has jurisdiction is reduced,

(b) all or part of the area over which the francophone education authority has jurisdiction is included in the area over which another francophone education authority has jurisdiction, or

(c) the francophone education authority is abolished.

(10) Without limiting subsection (9), the Lieutenant Governor in Council may make provision for

(a) the use and administration of property used and administered by the francophone education authority but not vested in the authority,

(b) the transfer and payment of the liabilities of the francophone education authority and for raising funds necessary for payment of those liabilities, or

(c) the use and expenditure of the proceeds of the sale of any asset of the francophone education authority.

(11) Section 31 (4) applies for the purposes of this Part.

Membership in a francophone education authority

166.13 (1) Any eligible person, and any immigrant parent, who is resident in an area prescribed by regulation of the Lieutenant Governor in Council may apply to become a member of a francophone education authority by providing to the authority an affirmation in the prescribed form.

(2) A francophone education authority

(a) must admit as a member an eligible person who applies under subsection (1), and

(b) may admit as a member an immigrant parent who applies under subsection (1).

(3) A francophone education authority must not charge its members any membership dues or other fees or assessments related to acquiring or maintaining membership in the authority.

(4) A person is not disqualified from being a member of a francophone education authority merely because the person

(a) voted in a trustee election, or

(b) was nominated for, was elected or appointed to or holds office as a trustee.

(5) A person ceases to be a member of a francophone education authority if the person

(a) is no longer an eligible person or an immigrant parent,

(b) is no longer resident in the area prescribed under subsection (1), or

(c) delivers his or her resignation in writing to the chief executive officer of the authority or mails or delivers it to the address of the authority.

Members' right to vote

166.14 (1) Subject to subsections (2) to (6), the members of a francophone education authority are entitled to vote in an election of directors of the authority, other than the first directors appointed under section 166.17 (1).

(2) In order to vote in an election referred to in subsection (1), a person must meet all of the following requirements at the time of voting:

(a) the person must be age 18 or older;

(b) the person must be a Canadian citizen;

(c) the person must have been a member of the francophone education authority for which the election is held for at least 120 days;

(d) the person must not be disqualified by this Act or another enactment from voting in the election or be otherwise disqualified by law.

(3) The following persons are disqualified from voting in an election referred to in subsection (1):

(a) a person who has not completed the sentence for an indictable offence, unless the person is released on probation or parole and is not in custody;

(b) a person who is involuntarily confined to a psychiatric or other institution as a result of being acquitted of or found not criminally responsible for an offence under the Criminal Code on account of mental disorder;

(c) a person who is prohibited from voting under Division 17 of Part 3 of the Local Government Act as it applies to elections or voting on any matter under that Act, this Act or any other Act;

(d) a person who, in relation to that election, has contravened section 151 (3) of the Local Government Act, as that section applies to an election referred to in subsection (1).

(4) In addition to the persons referred to in subsection (3), a person who fails to comply with subsection (5) is also disqualified from voting in an election referred to in subsection (1).

(5) A person who wishes to vote in an election referred to in subsection (1) must

(a) make a declaration in the prescribed form that the person has not and will not vote in an election of school trustees to which the declaration applies, and

(b) file the declaration referred to in paragraph (a) with the francophone education authority.

(6) Subsection (5) applies only to an election referred to in subsection (1) that occurs in 1999 or later.

(7) A person must not vote in an election referred to in subsection (1) unless entitled to do so.

(8) For the purpose of elections referred to in subsection (1), the Lieutenant Governor in Council may, by regulation,

(a) establish wards for the area prescribed under section 166.13 (1), and

(b) alter the boundaries of the wards established under paragraph (a).

Sections Repealed

166.15 and 166.16 [Repealed 1999-8-22.]

Division 3 — Directors

Appointment of first directors

166.17 (1) The Lieutenant Governor in Council may appoint as the first directors of a francophone education authority those eligible persons who the Lieutenant Governor in Council considers represent the interests of the eligible persons resident in the area prescribed under section 166.13 (1).

(2) The directors appointed under subsection (1) hold office for a term set by the Lieutenant Governor in Council.

General election of directors

166.18 (1) A general election of directors of a francophone education authority must be conducted in accordance with the regulations and held in 1999 and in every third year after that.

(1.1) The third Saturday of November in the year of a general election is to be known as election day.

(1.2) On election day, the chief executive officer must declare the results of the general election.

(2) The number of directors to be elected under subsection (1) is 3, 5, 7 or 9 directors, as prescribed by the Lieutenant Governor in Council.

(3) Subject to section 166.19 (2), the term of office of a director elected under subsection (1)

(a) begins on the first Monday after December 1 following the general election of directors or when the person takes office in accordance with section 166.19 (2), whichever is later, and

(b) ends immediately before the first Monday after December 1 in the year of the next general election of directors or when at least 3 directors elected or appointed following that election have taken office, whichever is later.

(4) A candidate for election as a director who is not elected and who alleges that he or she should have been elected may, not more than 10 days after receiving notice of the outcome of the election, apply to the Supreme Court for an order declaring the applicant to be elected in place of the candidate declared to be elected under the regulations.

(5) A person who holds office as a trustee is disqualified from being nominated for, being elected to or holding office as a director of a francophone education authority.

(6) If a director of a francophone education authority is continuously absent from board meetings for a period of 3 consecutive months, unless the absence is because of illness or is with the permission of the board of directors, the office of the director is deemed to be vacant and the person who held the office is disqualified from holding office as a director until the next general election of directors of the francophone education authority.

(7) If an election of directors is not held as required by or under this Part, or if the members of the authority fail to elect the number of directors that are to be elected, the minister may appoint persons as directors to fill the unfilled director positions until the next general election of directors under this section.

Oath of office

166.19 (1) A person appointed or elected as a director of a francophone education authority must make a prescribed oath of office, by oath or solemn affirmation, within the following applicable time limit:

(a) in the case of a person appointed as a director under section 166.17 (1), 166.18 (7) or 166.2 (3), within 45 days after the effective date of the appointment;

(b) in the case of a person elected by voting in accordance with the regulations, within 45 days after the declaration of the results of the election;

(c) in the case of a person elected by acclamation in accordance with the regulations, within 50 days after the declaration of the results of the election.

(2) Section 50 (2), (3) and (4) applies for the purposes of this Part.

(3) If a person appointed or elected as a director of a francophone education authority does not make the oath required by subsection (1) within the time limit set by that subsection, the office to which that person was appointed or elected is deemed to be vacant and the person is disqualified from holding office as a director until the next general election of the directors of the francophone education authority.

Vacancy in office of director

166.2 (1) If

(a) a director ceases to hold office before the end of the director's term of office, or

(b) the office of a director is declared vacant on the final determination of an application under section 63 (1), as that section applies for the purposes of this Part,

a by-election must be held in accordance with the regulations to fill the vacancy in that office.

(2) If a vacancy occurs after January 1 in the year of a general election of directors, a francophone education authority may hold the vacancy open until the next general election as long as at least 3 directors continue to hold office.

(3) If fewer than 3 directors continue to hold office, the francophone education authority must hold an election of directors in accordance with the regulations or notify the minister, who must appoint persons as directors to fill the vacancies.

(4) A person elected or appointed under this section holds office for the remainder of the term of the director who vacated the office.

(5) No act or proceeding of the board of directors is invalid merely because there are in office fewer than the number of directors required under this Part.

(6) Sections 51, 53 and 54 apply for the purposes of this Part.

(7) In applying sections 53 and 54 for the purposes of this Part, a reference in those provisions to

(a) section 163 (2) is deemed to be a reference to section 166.37,

(b) an elector of a school district is deemed to be a reference to a member of a francophone education authority,

(c) Part 5 is deemed to be a reference to section 166.23,

(d) a general school election is deemed to be a reference to a general election of directors under this Part, and

(e) section 36 (5) is deemed to be a reference to subsection (3) of this section.

Powers, functions and duties of board of directors

166.21 (1) The directors that are elected or appointed under this Part constitute the board of directors of the francophone education authority.

(2) The board of directors of a francophone education authority may exercise all the powers, functions and duties of the francophone education authority.

(3) Unless expressly required to be exercised by bylaw, all powers of the board of directors may be exercised by bylaw or resolution.

(4) The board of directors may exercise a power with respect to the acquisition or disposal of property owned or administered by the francophone education authority only by bylaw.

(5) The board of directors may

(a) establish committees and specify the functions and duties of those committees, and

(b) delegate specific and general administrative and management duties to one or more employees of the francophone education authority.

(6) Committees of directors or individual directors may not exercise the rights, duties and powers of the board of directors.

Meetings of the board of directors

166.22 (1) After an election of directors under section 166.18, the chief executive officer for the francophone education authority must convene a first meeting of the board of directors as soon as possible and in any event within 30 days from the date that the new board of directors begins its term of office.

(2) The board of directors of a francophone education authority must meet as often as is necessary to transact its business and in any event not less than once in every 3 months.

(3) At the first meeting of the board of directors, the directors must elect from among themselves a president and vice president.

(4) A majority of the directors may elect a new president or vice president at any time.

(5) A quorum of the board of directors is a majority of the directors holding office at the time of the meeting of the board of directors.

(6) A director may participate in a meeting of the board of directors by telephone or other means of communication if all the participants at the meeting are able to communicate with each other.

(7) The board of directors must establish procedures governing the conduct of its meetings and must permit any person to inspect those procedures.

(8) Sections 68 to 72 apply for the purposes of this Part.

Conflict of interest

166.23 (1) Sections 55 to 62, 63 (1) and (2) and 64 apply for the purposes of this Part.

(2) An office declared vacant under section 63 (1), as that section applies under subsection (1) of this section, must remain vacant if the decision is appealed, and no election to fill the office may be held until the final determination of the matter or until the next general election of directors under this Part, whichever is earlier.

Division 4 — Francophone Educational Programs

Enrollment in a francophone educational program

166.24 (1) An eligible child of school age who is resident in a francophone school district, on application to the francophone education authority for that district, is entitled to enroll in a francophone educational program provided by the authority.

(2) Subject to subsection (3), a francophone education authority may, on receiving an application, enroll the following persons in a francophone educational program provided by the authority:

(a) an eligible child of school age who is not resident in the francophone school district but who is resident in British Columbia;

(b) an immigrant child of school age, whether or not the child is resident in the francophone school district but who is resident in British Columbia.

(3) If an application is made under subsection (2) in respect of a child who is not resident in the francophone school district, the francophone education authority may only enroll the child under that subsection if the authority first obtains the consent to do so from

(a) the parent of the child, and

(b) the francophone education authority for the area in which the child resides or, if there is no francophone education authority for that area, the board of the school district in which the child resides.

(4) An application to enroll a child under subsection (1) or (2) must include a signed affirmation, in the prescribed form, of one of the parents of the child unless at least one of the parents of the child is a member in good standing of the francophone education authority at the time that the application to enroll is made.

(5) If a francophone education authority enters into an agreement with a school board by which the school board agrees to provide all or any part of a francophone educational program to a francophone student, that francophone student is, for all purposes of this Act other than Part 8 of this Act and Division 7 of this Part, deemed to be enrolled with the school board with respect to that portion of the francophone educational program provided by the school board.

(6) If a school board enters into an agreement with a francophone education authority by which the authority agrees to provide all or any part of a francophone educational program to an eligible child or immigrant child who is resident outside the francophone school district for that authority and who is enrolled with the school board, that child is, for all purposes of this Act other than Part 8 of this Act and Division 7 of this Part, deemed to be enrolled with the francophone education authority with respect to that portion of the francophone educational program provided by the authority.

Provision of francophone educational programs

166.25 (1) Subject to the other provisions of this Act and the regulations and to any orders of the minister under this Act, a francophone education authority must make a francophone educational program available to all persons who enroll with the authority under section 166.24.

(2) The francophone educational program to be provided under subsection (1) may be provided in the francophone school district or elsewhere.

(3) A francophone education authority may provide the francophone educational program referred to in subsection (1) in one or more of the following ways:

(a) all or any part of the francophone educational program is provided directly by the francophone education authority;

(b) with the agreement of another francophone education authority, all or any part of the francophone educational program is provided by that other francophone education authority;

(c) with the agreement of a board of a school district, all or any part of the francophone educational program is provided by that board.

(4) A francophone education authority may assign and reassign to specific francophone schools or to specific francophone educational programs the children enrolled in a francophone educational program provided by it.

(5) A francophone education authority may recognize, as part of a francophone educational program provided by it, an educational activity that is not provided by the francophone education authority.

(6) Subject to the regulations, a francophone education authority is responsible for evaluating all of the francophone educational programs and services that it provides, including services provided on its behalf.

(7) A francophone education authority may, in accordance with any terms and conditions specified by the authority, permit a person who is older than school age but who is the child of an eligible parent or immigrant parent

(a) to attend a francophone educational program provided by the authority, or

(b) to enroll and receive instruction in a francophone educational program sufficient to meet the general requirements for graduation.

(8) The only educational programs that a francophone education authority may provide are francophone educational programs.

(9) A francophone education authority must not provide a francophone educational program to any person other than

(a) a person who is enrolled with the francophone education authority under section 166.24, or

(b) a person permitted to attend the program under subsection (7).

(10) A school board must not provide a francophone educational program to a student resident in a francophone school district other than a student who is deemed to be enrolled with the school board under section 166.24 (5).

Rights and duties of enrolled children and their parents

166.26 Sections 4, 6 to 9 and 11 apply for the purposes of this Part.

Division 5 — Personnel

Chief executive officer

166.27 (1) A francophone education authority must appoint an individual as the chief executive officer of the authority.

(2) The chief executive officer of a francophone education authority, under the general direction of the board of directors of the authority,

(a) has general supervision and direction over the educational staff employed by the authority,

(b) is responsible for

(i) the general organization, administration, supervision and evaluation of all francophone educational programs provided by the authority, and

(ii) the operation of francophone schools in the francophone school district, and

(c) must perform other duties set out in the regulations.

(3) The chief executive officer of a francophone education authority is also its corporate financial officer and the francophone education authority must arrange for the bonding of the chief executive officer in an amount the authority considers adequate.

(4) A francophone education authority may appoint one or more assistants to the chief executive officer to perform those duties assigned by the chief executive officer.

(5) A francophone education authority must promptly notify the minister of the appointment or termination of appointment of the chief executive officer of the authority.

Francophone school personnel

166.28 (1) Sections 15 to 21 and 25 to 29 apply for the purposes of this Part.

(2) A francophone education authority must, for the first school year in which it intends to employ persons as francophone teachers to provide a francophone educational program to francophone students, attempt, on terms and conditions the board of directors considers appropriate, to fill any available teaching positions with individuals who

(a) are teachers employed by a school board,

(b) are or were, in the immediately preceding school year, employed by a school board to teach a francophone educational program in the francophone school district over which the authority is responsible, and

(c) are, in the opinion of the board of directors, qualified and suitable for the available positions.

Division 6 — School Property

Acquisition and disposal of land and improvements

166.29 (1) Section 96 (1), (2) (a) and (b) and (3) and sections 97 to 100 apply for the purposes of this Part.

(2) A francophone education authority and a board may, with the prior approval of the minister, enter into an agreement for the transfer of assets that are used by one of the parties but that are vested in the other party.

(3) A francophone education authority and the board of a school district located in the francophone school district may, with the prior approval of the minister, enter into an agreement for the purposes of

(a) the construction, maintenance, operation and use of facilities to be used jointly by the authority and the board, or

(b) contributing to the cost of the construction, maintenance or operation of the facilities referred to in paragraph (a).

Housing accommodation

166.3 Sections 102 to 105 apply for the purposes of this Part.

Division 7 — Finance

Establishment of budgets for francophone education authorities

166.31 Sections 110, 111 (1), (2) and (4) and 113 (1) and (3) (a) apply for the purposes of this Part.

Grants

166.32 Sections 114, 115 and 117 apply for the purposes of this Part.

Taxation of francophone school property

166.33 (1) Section 129, other than subsection (2) (e.1), applies for the purposes of this Part.

(2) In addition to the exemptions granted under section 129 (2), as that section applies under subsection (1) of this section, property that is leased by a francophone education authority to a board and used in whole or in part for a school, including any purpose ancillary to the operation of the school, is exempt from taxation under section 129.

Short term borrowing and first charges

166.34 Sections 139 and 140 apply for the purposes of this Part.

Capital plans and money bylaws

166.35 Sections 141 to 146, other than section 142 (2), apply for the purposes of this Part.

Debentures

166.36 (1) Sections 147 to 153, other than section 151, apply for the purposes of this Part.

(2) When debentures have been issued by a francophone education authority under a bylaw that has not been quashed by a court and the interest on them that has fallen due has been paid for the period of one year by the authority, the bylaw and the debentures issued under it, or so much of them as may be unpaid, are valid and binding on the authority and on all parties concerned.

Accounts and audits

166.37 (1) Sections 155 to 165, other than sections 156 (13) and 161 (1) (d) (ii), apply for the purposes of this Part.

(2) Each francophone education authority must maintain budgetary control over expenditures, and the records of each authority must be in accordance with the requirements specified by the minister and must conform with accounting principles generally accepted for school boards in British Columbia.

(3) The auditor must state in the report required to be submitted under section 161 (1) (d), as that section applies under subsection (1) of this section, whether in the auditor's opinion the financial statements referred to in that section present fairly the financial position of the francophone education authority as of the end of the fiscal year and the results of its operations for that year in accordance with accounting principles generally accepted for school boards in British Columbia applied on a basis consistent with that of the preceding fiscal year.

Member may object

166.38 (1) A member of a francophone education authority may deliver to the auditor a written objection respecting any item of account or other matter relating to an audit so long as the objection is delivered within 3 months after the publication of the auditor's final report.

(2) On receipt of an objection under subsection (1), the auditor must notify the member and the francophone education authority of a time and place for dealing with the objection.

Right of action preserved

166.39 This Act must not be construed to prevent a member of a francophone education authority, or a group of members of that authority, from exercising any right to take action for recovery on behalf of the authority.

Division 8 — General

Additional powers and duties of a francophone education authority

166.4 (1) Sections 73, 74, 76 to 85, other than sections 79.1 and 85 (1), and section 87 apply for the purposes of this Part.

(2) Section 86, other than subsection (1.1), applies for the purposes of this Part.

(3) A francophone education authority may, subject to this Act, the regulations and the orders of the minister, enter into an agreement with a board to provide all or part of a francophone educational program and health and support services, including busing and educational resources, to one or more students enrolled with the board.

Health and other support services

166.41 Sections 88 (1) and 90 to 92, other than 92 (5) and (6), apply for the purposes of this Part.

Limitation of actions against francophone education authority

166.42 (1) A reference to a director, officer or employee in section 166.43, or in section 94, as that section applies under subsection (2) of this section, includes a former director, officer or employee.

(2) Section 94 applies for the purposes of this Part.

Indemnification against proceedings

166.43 (1) The board of directors of a francophone education authority may, by bylaw, provide that the francophone education authority

(a) will indemnify a director, officer or employee of the francophone education authority

(i) against a claim for damages against that director, officer or employee arising out of the performance of his or her duties, or

(ii) if an inquiry under Part 2 of the Inquiry Act or other proceeding involves the administration and conduct of the business of the francophone education authority, and

(b) may pay legal costs incurred in proceedings arising out of the claim or inquiry or other proceeding.

(2) The board of directors of a francophone education authority may, by an affirmative vote of not less than 2/3 of all of the directors of the authority, cause the francophone education authority to pay

(a) any sum required to indemnify a director, officer or employee of the francophone education authority if a prosecution arises out of the performance of his or her duties, and

(b) costs necessarily incurred.

(3) Despite subsection (2), a francophone education authority must not pay a fine imposed on a director, officer or employee as a result of his or her conviction.

(4) A francophone education authority must not seek indemnity against a director, officer or employee of the francophone education authority in respect of any action of the director, officer or employee that results in a claim for damages against the francophone education authority, but the francophone education authority may seek indemnity

(a) against a director, officer or employee if the claim for damages arises out of the gross negligence of the director, officer or employee, or

(b) against an officer or employee if, in relation to the action that gave rise to the claim for damages, the officer or employee willfully acted contrary to

(i) the terms of his or her employment, or

(ii) an order of a superior.

Appointment of official trustee

166.44 (1) The Lieutenant Governor in Council may appoint an official trustee to conduct the affairs of a francophone education authority if the Lieutenant Governor in Council is of the opinion that

(a) there has been a default in a payment on the due date of either interest or principal of a debenture guaranteed under this Part or a failure to comply to the satisfaction of the minister with a condition governing the guarantee,

(b) the authority is in serious financial jeopardy,

(c) there is substantial non-compliance with this Act or the regulations or any rules or orders made under this Act, or

(d) there is substantial non-performance of the duties of the authority.

(2) On the appointment of an official trustee to conduct the affairs of a francophone education authority, the directors of the authority cease to hold office.

(3) The Lieutenant Governor in Council may remove an official trustee and

(a) order that elections of directors be held for the authority in accordance with the regulations made under section 166.18, or

(b) appoint directors to hold office for the term set by the Lieutenant Governor in Council.

Powers of official trustee

166.45 (1) An official trustee appointed under section 166.44

(a) has the powers and duties conferred by this Act on a francophone education authority, and

(b) must be remunerated out of the funds of the francophone education authority in respect of which the official trustee is appointed or otherwise as the Lieutenant Governor in Council determines.

(2) In the exercise of a power or performance of a duty conferred under this Act on a francophone education authority, an official trustee, with the approval of the minister, may deviate in matters of procedure and in the form of any notice or statement under this Act as the official trustee considers necessary for the more effective exercise of that power or duty.

(3) The Lieutenant Governor in Council may make regulations to adapt this Act to the conduct of the affairs of francophone education authorities to which official trustees are appointed.

Maintenance of order

166.46 (1) Section 177 (1), (2) and (4) applies for the purposes of this Part.

(2) A person who contravenes section 177 (1) or (2), as that section applies under subsection (1), commits an offence.

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