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| This archived statute consolidation is current to November 5, 2001 and includes changes enacted and in force by that date. For the most current information, click here. |
| [Updated to November 5, 2001] | Assented to July 6, 2000 |
1 (1) In this Act:
"government organization" means a corporation or other organization that is within the government reporting entity, other than the government itself;
"government reporting entity" means
(a) the government as reported through the consolidated revenue fund,
(b) government corporations, other than corporations that are
(i) referred to in paragraph (b), (c), (c.1) or (c.2) of the definition of "government body" in the Financial Administration Act,
(ii) government corporations solely by reason of being under an Act an agent of the government, or
(iii) prescribed as being excluded under section 24 (2) (d), and
(c) other organizations prescribed as being included under section 24 (2) (d);
"minister" means
(a) a member of the Executive Council,
(b) in the case of a reference to "the minister", the minister assigned responsibility for the administration of the provision, or
(c) in the case of a reference to "responsible minister", the minister who is the appropriate minister within the meaning of section 24 of the Financial Administration Act;
"ministry" means
(a) a ministry of the executive government of British Columbia, or
(b) any part of the executive government of British Columbia not within a ministry that is designated by the Lieutenant Governor in Council as a ministry for the purposes of this Act;
"public accounts" means the public accounts under section 9;
"quarterly report" means a report under section 10;
"secretary to Treasury Board" means
(a) the person appointed under section 3 (2) of the Financial Administration Act, or
(b) if no person is appointed under that provision, the deputy minister to the minister;
"self-supported government enterprise" means a corporation that
(a) is within the government reporting entity,
(b) is carrying on a business,
(c) provides goods and services to persons outside the government reporting entity as its principal activity, and
(d) in the normal course of its operations, maintains its operations and meets its liabilities substantially from revenue from sources outside the government reporting entity;
"staff utilization" means, for a fiscal year, the full time equivalent of the number of persons employed in the fiscal year whose salaries are paid directly by the taxpayer-supported government reporting entity;
"surplus" or "deficit" means the result of the revenues and expenses after including the forecast allowance, if any;
"taxpayer-supported government reporting entity" means the government reporting entity excluding self-supported government enterprises.
(2) To the extent that this Act or regulations under this Act do not otherwise define a word or expression used in this Act, the definitions in the Financial Administration Act apply.
(3) Where this Act refers to an action of the government reporting entity, or of the taxpayer-supported government reporting entity, the reference is to be read as an action of the government or of one or more government organizations included within the entity, or both, as applicable.
Part 1 – Fiscal Plan: Budget and Estimates
2 (1) Not later than September 15 in each year, the minister must make public a budget consultation paper.
(2) The consultation paper must
(a) present a fiscal forecast, including a description of the major economic and policy assumptions underlying that forecast, for the government reporting entity,
(b) indicate the key issues that the minister considers need to be addressed in the next budget, and
(c) include information on how members of the public may provide their views on those issues.
3 (1) On being made public, the budget consultation paper under section 2 stands referred to the appropriate select standing committee of the Legislative Assembly.
(2) Not later than November 15 in the year, the select standing committee to which the budget consultation paper is referred must conduct consultations as it considers appropriate and make public a report on the results of those consultations.
(3) For the purposes of this section, the select standing committee may meet and conduct its business regardless of whether or not the Legislative Assembly is in session.
4 (1) The Economic Forecast Council is continued for the purpose of advising the minister on economic growth forecasts.
(2) The council consists of at least 12 persons appointed by order of the minister and selected for their knowledge of the economy of British Columbia and their expertise in economic analysis and forecasting.
(3) An employee of the government reporting entity is not eligible for appointment under subsection (2).
(4) Subject to subsection (5), the members of the council hold office for a term of at least 3 years, to be set by the minister.
(5) A member who is identified in the appointment order by reference to his or her position in an organization ceases to be a member if he or she ceases to hold that position in that organization.
(6) The members may be paid reasonable and necessary expenses that arise directly out of the performance of their duties as council members.
(7) The minister may receive nominations from the public of British Columbia for appointment to the council as referred to in subsection (2).
4.1 (1) The minister must appoint a committee, of not less than 5 nor more than 9 members, to advise Treasury Board as to the implementation of generally accepted accounting principles for the government reporting entity.
(2) The minister must appoint one of the members as the chair of the committee.
(3) At least 2 members of the committee must be members of a recognized professional accounting body.
(4) A member of the Legislative Assembly or an employee of the government reporting entity is not eligible to be a member of the committee.
(5) Subject to subsection (6), the members of the committee hold office for a term set by the minister.
(6) A member whose appointment to the committee depends on the member holding a specified position in an organization ceases to be a member if he or she ceases to hold that position in that organization.
(7) The members may be paid reasonable and necessary expenses that arise directly out of the performance of their duties as committee members.
(8) The minister may receive nominations from the public of British Columbia for appointment to the committee as referred to in subsection (1).
(9) This section is repealed on March 31, 2004.
5 (1) The main estimates for a fiscal year must be prepared in accordance with this section and with the accounting policies as established by Treasury Board.
(2) The main estimates for a fiscal year must include the following:
(a) for the government, the proposed Supply Act appropriations for the fiscal year;
(b) for the government reporting entity, for both the fiscal year and the preceding fiscal year,
(i) a statement of the forecast revenues and expenses and the resulting forecast surplus or deficit, and
(ii) schedules of
(A) a reconciliation of that surplus or deficit with the forecast change in debt,
(B) a forecast of the balance sheet as at the end of each of those fiscal years, and
(C) a forecast of total revenues and total expenses, before netting of revenues against expenses or expenses against revenue;
(c) for the taxpayer-supported government reporting entity, for the fiscal year and for the preceding fiscal year, a forecast of staff utilization;
(d) for government organizations that are not self-supported government enterprises, the forecast of revenues and expenses for each organization whose revenues or expenses are of a material amount in the fiscal year and the preceding fiscal year;
(e) a summary of the accounting policies of the government reporting entity as established by Treasury Board and disclosure of any material variance of those policies from generally accepted accounting principles for senior governments in Canada;
(f) any other information the minister considers appropriate.
(3) Nothing in this section requires the Legislative Assembly to vote appropriations other than in respect of the consolidated revenue fund.
6 (1) Subject to subsection (2), the minister must present the main estimates for a fiscal year to the Legislative Assembly with the budget for that fiscal year, on the third Tuesday in February in the immediately preceding fiscal year.
(2) If
(a) a general election is underway on the third Tuesday in February or as of that date has been recently completed, or
(b) there has been a general election in a fiscal year before passage by the Legislative Assembly of the final Supply Act for that fiscal year,
the main estimates referred to in subsection (1) must be presented to the Legislative Assembly no later than 90 days after the post-election appointment of the Executive Council.
7 (1) At the same time that the main estimates for a fiscal year are presented, the minister must also present the following to the Legislative Assembly:
(a) the economic and fiscal forecasts for that year;
(b) a statement of all material assumptions and policy decisions underlying the economic and fiscal forecasts for that year;
(c) a report on the advice received from the Economic Forecast Council under section 4, including the range of economic forecasts for the calendar year in which those estimates are presented and for the following calendar year;
(d) a statement, signed by the secretary to Treasury Board, that the disclosure requirements under paragraphs (a) to (c) have been met or explaining how those requirements have not been met;
(e) if the fiscal forecast is different from what the minister believes is the most likely fiscal result, a statement of adjustments to that result.
(2) The minister must, in the preamble to the final Supply Bill for the main estimates for a fiscal year, propose to include a reference to the adjustment statement under subsection (1) (e).
8 (1) Subject to section 19 (5) [exception if disclosure would be harmful], for any project where the government reporting entity, directly or indirectly,
(a) has made commitments, or
(b) anticipates making commitments
that will, in total, exceed $50 million towards the capital cost of the project, the minister must present to the Legislative Assembly, at the same time that the main estimates are presented, a statement of the current and anticipated total cost to the entity in relation to the capital cost of the project.
(2) For the purposes of subsection (1), a commitment includes
(a) the amount of any money,
(b) the value of any land, facilities, rights or other benefits, and
(c) the amount of any guarantees,
contributed, made in respect of or otherwise provided, or anticipated to be provided, by the government reporting entity towards the capital cost of the project.
(3) The obligation under subsection (1) ends when no further cost to the government reporting entity in relation to the capital cost of the project is anticipated.
Part 2 – Fiscal Reports: Public Accounts and Other Reports
9 (1) Annual public accounts for each fiscal year must be prepared in accordance with this section and with the accounting policies as established by Treasury Board.
(2) The public accounts for a fiscal year must include the following:
(a) for the government reporting entity, for the fiscal year and the preceding fiscal year, financial statements of
(i) the revenues and expenses and the resulting surplus or deficit,
(ii) the balance sheet as at the end of those fiscal years, and
(iii) changes in cash and temporary investments;
(b) for the government reporting entity, a supplementary schedule that includes amounts held and administered in trust;
(c) for the taxpayer-supported government reporting entity,
(i) a statement of the debt guaranteed by that entity as at the end of the fiscal year, and
(ii) a supplementary schedule that includes staff utilization for that fiscal year;
(d) for the government as reported through the consolidated revenue fund, supplementary schedules that include
(i) appropriations for the fiscal year compared to the actual expenditures for that fiscal year,
(ii) assets, debts and obligations written off in that fiscal year under section 17 of the Financial Administration Act,
(iii) debts and obligations forgiven in that fiscal year under section 18 of the Financial Administration Act,
(iv) remissions made in that fiscal year under section 19 of the Financial Administration Act, and
(v) information required by
section 25 (2) [amounts received by government],
section 26 (3) [liabilities in excess of appropriation],
section 70 (2) and (3) [borrowing transactions and leases], and
section 74 (3) [payments on guarantees and indemnities]
of the Financial Administration Act;
(e) a summary of the accounting policies of the government reporting entity as established by Treasury Board and disclosure of any material variance of those policies from generally accepted accounting principles for senior governments in Canada;
(f) other information required to be included in the public accounts by Treasury Board or by this or any other Act;
(g) other information the minister considers appropriate;
(h) the report of the Auditor General as required by section 10 of the Auditor General Act.
(3) By August 31 in each year, the minister must make public the public accounts for the previous fiscal year.
10 (1) Quarterly reports must be prepared in accordance with this section and with the accounting policies as established by Treasury Board.
(2) Each quarterly report must include the following:
(a) for the government reporting entity, statements of
(i) the revenues and expenses, and the resulting surplus or deficit, for the period from April 1 in the fiscal year to which the report applies to the end of the quarter to which the report applies,
(ii) the debt at the end of the quarter to which the report applies, and
(iii) in respect of the items referred to in subparagraphs (i) and (ii),
(A) the anticipated amounts, in respect of that fiscal year, through that quarter, and
(B) the actual amounts, in respect of the previous fiscal year, through the comparable quarter;
(b) for the government reporting entity, statements of
(i) the forecast of revenues and expenses and the resulting surplus or deficit for the fiscal year to which the quarterly report applies,
(ii) the forecast of the debt as at the end of that fiscal year, and
(iii) in respect of the items referred to in subparagraphs (i) and (ii),
(A) the amounts provided in the estimates in respect of that fiscal year, and
(B) the actual amounts in respect of the previous fiscal year;
(c) a supplementary schedule that presents a forecast of staff utilization of the taxpayer-supported government reporting entity for the fiscal year to which the quarterly report applies;
(d) other information the minister considers appropriate.
(3) A quarterly report must be made public on or before
(a) September 15, in respect of the first 3 months of the fiscal year,
(b) November 30, in respect of the first 6 months of the fiscal year,
(c) February 28, in respect of the first 9 months of the fiscal year, and
(d) May 31, in respect of the preceding fiscal year, if estimates for the current fiscal year have not been presented to the Legislative Assembly by that date.
(4) For a quarterly report for the first 9 months of the fiscal year, the information required under subsection (2) may be made public on the third Tuesday in February of that fiscal year, with the main estimates presented to the Legislative Assembly for the immediately following fiscal year.
11 (1) If
(a) there is a change in the composition of the government reporting entity, and
(b) the estimated impact of the change on the forecast deficit or surplus for the fiscal year in which the change first applies, or for any of the following 3 fiscal years, is greater than $25 million,
as soon as practicable after the change, the minister must make public a report on that impact.
(2) If
(a) Treasury Board makes a change to the accounting policies for the government reporting entity, and
(b) the estimated impact of the change on the forecast deficit or surplus for the fiscal year to which the change first applies, or for any of the following 3 fiscal years, is greater than $25 million,
as soon as practicable after Treasury Board approves the change, regardless of when it is to take effect, the minister must make public a report on that impact.
12 On or before the date when the main estimates are presented to the Legislative Assembly, a minister must make public strategic plan documents that
(a) set out the government's priorities,
(b) identify specific objectives and expected results,
(c) provide a fiscal forecast for the government reporting entity for the fiscal year for which the estimates are presented and the following 2 fiscal years, including a statement of all material assumptions and policy decisions underlying that forecast, and
(d) present other information that minister considers appropriate.
13 (1) Annual service plans for each ministry and each government organization must be made public in accordance with this section.
(2) In the case of a service plan for a ministry, the plan must
(a) cover the ministry and other appropriations of the responsible minister,
(b) be made public by the responsible minister on the date when the main estimates are presented to the Legislative Assembly for each fiscal year, and
(c) address that fiscal year and the following 2 fiscal years.
(3) In the case of a service plan for a government organization, the plan must
(a) be made public by the responsible minister on the date when the main estimates are presented to the Legislative Assembly for each fiscal year of the organization, and
(b) address that fiscal year and the following 2 fiscal years.
(4) Subject to section 19 (5) [exception if disclosure would be harmful], a service plan under this section must be consistent with the current government strategic plan and must
(a) include a statement of goals,
(b) identify specific objectives and performance measures,
(c) in relation to a project to which section 14 [major capital project plans] applies, include the information required under that section,
(d) include other prescribed information, if applicable,
(e) for a ministry's service plan,
(i) include a statement that the responsible minister is accountable for the basis on which the service plan is prepared and for achieving the specific objectives in that plan, and
(ii) provide for the signature of the responsible minister to that statement,
(f) if expected results that are specified by regulation of Treasury Board, under the Balanced Budget and Ministerial Accountability Act for the purpose of section 5 (3) of that Act are pertinent to a ministry's annual service plan,
(i) include a statement that the member of the Executive Council who has responsibility for those results is accountable for achieving them, and
(ii) provide for the signature of the member to that statement, and
(g) include other information the responsible minister or government organization considers appropriate.
14 Subject to section 19 (5) [exception if disclosure would be harmful], within one month after commitments have been made such that statements of cost under section 8 [major capital project information to be presented with the estimates] are required with the next main estimates, the responsible minister in relation to the project must make public a major capital project plan stating
(a) the objectives of the project,
(b) the costs and benefits for the project, and
(c) the risks associated with those costs and benefits.
15 By August 31 in each year, a minister must make public an annual report that, for the fiscal year of the public accounts, compares actual results of the government's strategic plan under section 12 with the expected results of the strategic plan for that fiscal year.
16 (1) Annual service plan reports for each ministry and each government organization must be made public in accordance with this section.
(2) In the case of an annual service plan report for a ministry, the report must
(a) cover the ministry and other appropriations of the responsible minister,
(b) compare actual results for the preceding fiscal year with the expected results identified in the service plan under section 13 for that fiscal year,
(c) be made public by the responsible minister no later than August 31 in each year,
(d) include a statement that the responsible minister is accountable for those actual results,
(e) provide for the signature of the responsible minister to that statement, and
(f) if expected results that are specified by regulation of Treasury Board, under the Balanced Budget and Ministerial Accountability Act for the purpose of section 5 (3) of that Act are pertinent to a ministry's annual service plan report,
(i) include a statement that the member of the Executive Council who has responsibility for those results is accountable for them, and
(ii) provide for the signature of the member to that statement.
(3) In the case of an annual service plan report for a government organization, the report must
(a) compare actual results for the preceding fiscal year with the expected results identified in the service plan under section 13 for that fiscal year, and
(b) be made public by the responsible minister no later than August 31 or the end of 5 months after the end of the preceding fiscal year of the government organization, whichever comes first.
(4) On a date not earlier than 30, nor later than 60, days after the annual service plan report for a government organization specified by regulation of Treasury Board is made public under subsection (3) (b) by the responsible minister, the specified government organization must conduct a public meeting at a location in British Columbia where that organization carries on significant operations, for the purposes of presenting to the public the annual service plan report, required under this section, of that organization.
(5) Each government organization specified under subsection (4) must give at least 14 days notice of the public meeting required under subsection (4) by a notice that states the time, date, place and purpose of the public meeting and other information that may be prescribed.
(6) If another Act requires a responsible minister to present a report to the Legislative Assembly respecting the activities of a ministry or government organization for a fiscal year, the report under this section satisfies that requirement subject to any additional reporting requirements established by the other Act.
(7) An annual service plan report under this section may be combined with a service plan for the following fiscal year under section 13, so long as the service plan is made public in accordance with that section.
17 If a document required to be made public under this Act
(a) is not made public within the required time,
(b) does not include all the required information, or
(c) does not present the information in the required manner,
then, at the time the document is required to be made public, the responsible minister must make public a written statement giving the reasons for the non-compliance.
18 If a person is required to make a document public under this Act, the person meets that obligation by
(a) either, as applicable,
(i) laying the document before the Legislative Assembly, if it is in session, or
(ii) filing the document with the Clerk of the Legislative Assembly, if the Legislative Assembly is not in session, and
(b) making the document available to the general public in a reasonable manner, which may include by electronic means.
19 (1) The disclosure requirements under this Act are additional to any other requirements established by another Act.
(2) In preparing documents to be made public under this Act, all reasonable efforts must be made to present the information in a form and language that is as precise and as readily understandable as practicable.
(3) To the extent reasonably possible,
(a) if this Act requires information to be made public respecting planning and later respecting results in relation to the same matter, the information must be presented in a readily comparable manner, and
(b) the information contained in a service plan and annual service plan report under this Act for one organization must be readily comparable to information contained in the service plans and annual service plan reports of other organizations to which this Act applies.
(4) The terms "surplus" and "deficit" must not be used in a document required to be made public under this Act to refer to the surplus or deficit of the consolidated revenue fund.
(5) Despite any other provision of this Act, disclosure of specific information
(a) is not required, if the information would not be required to be disclosed under the Freedom of Information and Protection of Privacy Act, and
(b) is prohibited, if the information would be prohibited from being disclosed under that Act.
20 (1) Government organizations must provide
(a) in the case of service plans, major capital project plans and annual service plan reports, the minister who is the responsible minister in relation to those plans and reports, and
(b) in the case of the estimates, quarterly reports, public accounts and any other cases, the minister assigned responsibility for the administration of this Act,
with the documents and other information required for that minister to comply with the requirements of this Act.
(2) Without limiting subsection (1), for the purposes of this Act, the applicable minister may require a government organization to provide information as requested by that minister and may establish a date by which the information must be provided.
(3) If information is required under subsection (2), the government organization must provide the information to the applicable minister
(a) by the date established under subsection (2), or
(b) if no date is established, as soon as reasonably practicable.
(4) If a government organization does not provide the information required or requested in accordance with this section, a person authorized in writing by the applicable minister may examine the books, records of account, documents and other records of the government organization for the purpose of obtaining the information.
(5) If an examination is authorized under subsection (4), the government organization and every officer and employee of it must take all necessary steps to
(a) make available the facilities and records of the organization, and
(b) assist in the conduct of the examination.
(6) A person must not hinder or obstruct the person conducting an examination under subsection (4).
21 (1) By April 30, 2009, the minister must appoint a panel to review the budget process, scope of the budget and information provided in the budget plan and report the results to the minister.
(2) The report under subsection (1) must be made public by September 30, 2009.
22 (1) No action or other proceeding may be brought in respect of an obligation established by or under this Act, except for an obligation under section 20 [government organizations must provide required information].
(2) Section 5 of the Offence Act does not apply to this Act.
23 Without limiting its authority under the Financial Administration Act, for the purposes of this Act, Treasury Board may make regulations or issue directives respecting
(a) accounting policies and practices for the government reporting entity, and
(b) subject to any regulations under section 24, the form and content of documents required to be made public under this Act.
24 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.
(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:
(a) defining a word or expression used in this Act;
(b) prescribing information that must be included in a service plan under section 13;
(c) on the recommendation of the minister after consultation with the Auditor General, exempting a government organization from the application of one or more of sections 13 [service plans], 14 [major capital project plans] and 16 [annual service plan reports];
(d) on the recommendation of the minister after consultation with the Auditor General, excluding an organization from or including an organization in the government reporting entity.
(3) If a regulation under subsection (2) (c) or (d) is made, the minister must make public as soon as practicable a statement of the reasons for making the recommendation.
Consequential and Related Amendments
[Note: See Table of Legislative Changes for the status of these provisions.]
|
Section(s) |
Affected Act |
| 25 – 26 | Auditor General Act |
| 27 | British Columbia Railway Act |
| 28 | Columbia Basin Trust Act |
| 29 – 36 | Financial Administration Act |
| 37 – 39 | Financial Information Act |
| 40 | Hydro and Power Authority Act |
| 41 | Ministry of Agriculture and Food Act |
| 42 | Ministry of Consumer and Corporate Affairs Act |
| 43 | Ministry of Energy, Mines and Petroleum Resources Act |
| 44 | Ministry of Environment Act |
| 45 | Ministry of Health Act |
| 46 | Ministry of Industry and Small Business Development Act |
| 47 | Ministry of Intergovernmental Relations Act |
| 48 | Ministry of International Business and Immigration Act |
| 49 | Ministry of International Trade, Science and Investment Act |
| 50 | Ministry of Lands, Parks and Housing Act |
| 51 | Ministry of Provincial Secretary and Government Services Act |
52 (1) The following section first applies for the purposes of the 2001-2002 fiscal year:
section 8 [major capital project information].
(2) The following sections first apply for the purposes of the 2002-2003 fiscal year:
section 12 [government strategic plan];
section 13 [service plans for ministries and government organizations];
section 15 [annual report on government strategic plan];
section 16 [annual service plan reports for ministries and government organizations].
53 (1) Section 14 [major capital project plans] comes into force on October 1, 2000.
(2) Sections 41 to 51 [repeal of annual ministry reports under other Acts] come into force on March 31, 2002.
Copyright (c) 2001: Queen's Printer, Victoria, British Columbia, Canada