Financial Administration Act

(1) In this Act,

"accountable advance" means an accountable advance made under section 98 or 99; (avance à justifier)

"accounting officer" means a public officer or service contractor designated as an accounting officer under paragraph 83(1)(a) or (3)(a); (agent comptable)

"activity", in relation to Estimates and appropriations, means a subdivision of a department; (élément)

"appropriation" means

"approved budget", in relation to a public agency, means an operating or capital budget or an amended operating or capital budget of the public agency, approved by the responsible Minister; (budget approuvé)

"Auditor General" means the Auditor General of Canada referred to in sections 39 to 43 of the Northwest Territories Act; (vérificateur général)

"Board" means the Financial Management Board continued under subsection 6(1); (Conseil)

"capital investment expenditure" means an expenditure incurred to purchase, construct, develop or otherwise acquire a tangible capital asset to be owned by Government or a public agency; (dépense d’investissement en capital) "Comptroller General" means the Comptroller General appointed under subsection 16(1); (contrôleur général)

"Consolidated Revenue Fund" means the Consolidated Revenue Fund of the Northwest Territories referred to in subsection 34(1) of the Northwest Territories Act and composed of all public moneys over which the Legislature has the power of appropriation; (Trésor)

"department" means

"deputy head" means,

"Deputy Minister" means

"directive" means a written statement, issued by the Board under this Act, of specific action to be followed or policy to be applied; (directive)

"disbursement" means a payment or transfer of money from a bank account maintained by Government or a public agency or from a special purpose fund; (débours)

"Estimates" means annual estimates of expenditures and revenues of Government; (budget des dépenses) "expenditure" means an operating expense or infrastructure expenditure; (dépense)

"expenditure officer" means a public officer or service contractor designated as an expenditure officer under paragraph 83(1)(b) or (3)(b); (agent des dépenses)

"fiscal year" means

"Government" means the Government of the Northwest Territories but excludes public agencies and other reporting bodies; (gouvernement)

"Government fiscal year" means the period referred to in paragraph (a) of the definition "fiscal year"; (exercice du gouvernement)

"government reporting entity" means the entity constituted by all

"guarantee" means a guarantee of a debt or a promise to be a surety for a person or body; (garantie) "indemnity" means an undertaking, other than a guarantee, given by Government or a public agency, or by an agent of Government or a public agency, to hold harmless a person or body for loss to which that person or body is subject; (promesse d’indemniser)

"infrastructure expenditure" means

"interim financial report" means the interim report on the financial affairs of Government, referred to in subsection 36(1); (rapport financier intermédiaire)

"Minister" means

"Minister of Finance" means the Minister responsible for the administration of this Act; (ministre des Finances)

"money" includes any negotiable instrument; (fonds)

"Northwest Territories Act" means the Northwest Territories Act (Canada); (Loi sur les Territoires du Nord-Ouest)

"operating expense" includes a transfer payment where no value is received directly in return, a non-cash expense and any other amount that, according to applicable accounting policies and practices referred to in section 20, must be recorded in a fiscal year as an expense; (dépense de fonctionnement) "other reporting body" means a body that is part of the government reporting entity, other than a department or public agency; (autre entité comptable)

"planning and accountability framework" means the framework, referred to in section 21, for planning by and the accountability of Government and public agencies; (cadre de planification et de responsabilisation)

"Public Accounts" means the Public Accounts of the Northwest Territories referred to in sections 38 and 39 of the Northwest Territories Act; (comptes publics)

"public agency" means a body specified in Schedule A, B, or C; (organisme public)

"public money" means

"public officer" means

"public property" means property, other than money, that belongs to Government or a public agency; (biens publics) "record" includes

"responsible Minister" means,

"revenue officer" means a person engaged, appointed, employed or required by law, contract or other agreement to collect, manage or account for public money, or other money administered by Government or a public agency, or a person who receives, holds or is entrusted with such money, whether or not that person was appointed or employed for that purpose, but excludes

"revolving fund" means a fund

"Secretary" means Secretary to the Board appointed under subsection 6(5); (secrétaire)

"service contractor" means

"Speaker" means the Speaker of the Legislative Assembly; (président)

"special purpose fund" means

"third party project funding" means funding in relation to a project or program

"vote" means a category of appropriation according to its intended use. (vote)

(2) The definitions "Government", "government reporting entity", "other reporting body", "public agency", "public officer" and "revenue officer" are for the purposes of this Act only and are not to be construed as being determinative of a person’s employment in the public service or of the existence of an agency relationship with Government.

(1) If there is a conflict between a provision of this Act and a provision of another Act, this Act prevails to the extent of the conflict, unless

(2) For greater certainty, if there is a conflict between a provision of the Access to Information and Protection of Privacy Act and a provision of this Act, the provision of the Access to Information and Protection of Privacy Act prevails to the extent of the conflict.

(1) The Financial Management Board, a committee of the Executive Council, is continued.

(2) The Board is responsible for the financial management and financial administration of Government.

(3) The Board is composed of the Minister of Finance and such other Ministers as may be designated by the Executive Council.

(4) The Minister of Finance is the chairperson of the Board.

(5) The Minister of Finance, on the recommendation of the Board, shall appoint a member of the public service as Secretary to the Board.

(6) The Secretary shall perform such duties as may be assigned by the Board.

(1) Subject to this Act and any directions of the Executive Council, the Board shall act on all matters related to the financial management and financial administration of Government in respect of

(2) Subject to this Act and any directions of the Executive Council, the Board shall act on all matters in respect of reporting requirements, to ensure accountability of departments, public agencies and other reporting bodies for the allocation of and the results achieved by the use of financial resources, capital resources, human resources, and information technology resources.

(3) The Board is responsible for matters referred to in subsections (1) and (2), notwithstanding that the exercise of the Board’s authority may be incidental to a matter for which the Executive Council or a Minister is primarily responsible.

(1) The Board may issue a directive respecting any matter referred to in subsection 7(1) or (2) to a public officer other than the Speaker.

(2) If the Board considers it to be in the public interest, the Board may issue a directive respecting the financial management or financial administration of a public agency or other reporting body to

(3) A directive is of no effect to the extent that it affects the disposition of any funds in the Workers’ Protection Fund continued under the Workers' Compensation Act.

(1) The Board may direct the following persons and bodies to provide to the Board any information and explanations that the Board considers necessary to exercise its powers or perform its duties under this Act or any other enactment:

(2) A person who or body that is directed under subsection (1) to provide information or explanations shall comply with the direction.

(1) The Minister of Finance is responsible for matters relating to the collection, management and control of public money.

(2) The Minister of Finance shall

(3) Before approving the fiscal responsibility policy referred to in paragraph (2)(d), or any amendment to the policy, the Board shall consult with the Legislative Assembly or a committee of the Legislative Assembly.

(1) The Minister of Finance may examine any record of, or request any information from, a department, public agency or other reporting body that the Minister of Finance considers necessary to exercise his or her powers or perform his or her duties.

(2) The Minister of Finance may direct the following persons and bodies to provide to him or her any information and explanations that the Minister of Finance considers necessary to exercise his or her powers or perform his or her duties:

(3) The Minister of Finance may, at the direction of the Board, direct the following persons and bodies to provide to him or her any information and explanations that the Minister of Finance considers necessary to determine whether public money was disbursed or expended for the purpose for which it was appropriated, or whether other money administered by Government or a public agency was disbursed or expended in accordance with an enactment, a directive or other requirements:

(4) A person who or body that is directed under subsection (2) or (3) to provide information or explanations shall comply with the direction.

(1) A Minister shall ensure that each department for which he or she is responsible complies with this Act and the regulations.

(2) A Minister, other than the Speaker, is subject to the general direction of

(3) A Minister shall report, when and in the form that the Board or the Minister of Finance may direct, to the Executive Council or the Board on the financial affairs of each department and public agency for which he or she is the responsible Minister.

(1) The Minister of Finance shall appoint a member of the public service to be the Comptroller General.

(2) The Comptroller General shall

(3) The Comptroller General may establish and maintain systems and procedures

(4) In addition to the duties referred to in subsection (2) and the powers referred to in subsection (3), the Comptroller General may exercise such powers and shall perform such duties as may be assigned to him or her by the Minister of Finance or the Board.

(1) The Comptroller General may examine any record of, or request any information from, a department, public agency or other reporting body that the Comptroller General considers necessary to exercise his or her powers or perform his or her duties.

(2) The Comptroller General may direct the following persons and bodies to provide to him or her any information and explanations that the Comptroller General considers necessary to exercise his or her powers or perform his or her duties:

(3) A person who or body that is directed under subsection (2) to provide information or explanations shall comply with the direction.

(1) The Board may delegate to a public officer a power or duty of the Board under this Act if, under this Act or the regulations, the power or duty may be delegated.

(2) A Minister may delegate to a public officer a power or duty of the Minister under this Act, including a power to make a recommendation, except a recommendation under section 146.

(3) The Comptroller General may delegate to a public officer a power or duty of the Comptroller General under this Act.

(4) A deputy head may delegate to a public officer a power or duty of the deputy head under this

(5) A public officer to whom a power or duty is delegated under this section shall not subdelegate that power or duty to another person, unless such subdelegation is authorized by the terms of the original delegation.

(1) All accounting policies and practices for Government must conform to Canadian public sector accounting standards.

(2) Notwithstanding subsection (1), the Board may adopt an accounting policy or practice for Government that modifies the standards referred to in that subsection.

(3) The accounting policies and practices for each public agency and other reporting body must conform with Canadian generally accepted accounting principles for a body of that nature.

(4) Notwithstanding subsection (3), the Board may direct one or more public agencies or other reporting bodies to adhere to specified standards or guidelines in respect of accounting policies and practices.

(1) The Board shall establish a framework for planning by and accountability of Government and public agencies.

(2) Before establishing or amending the framework referred to in subsection (1), the Board shall consult with the Legislative Assembly or a committee of the Legislative Assembly.

(3) The following persons and bodies shall comply with the requirements of the planning and accountability framework:

(4) The planning and accountability framework must be laid before the Legislative Assembly at the earliest opportunity after the framework is established, and each time the framework is amended, either the amendment, or the amended framework, must be laid before the Legislative Assembly at the earliest opportunity.

(5) The planning and accountability framework is not a statutory instrument for the purposes of the Statutory Instruments Act.

(1) The Minister of Finance, under direction from the Board, shall prepare the Estimates for each Government fiscal year and shall cause the Estimates to be laid before the Legislative Assembly.

(2) The Estimates must be prepared in votes that are allocated to departments which must be divided into activities.

(1) The Estimates must include

(2) The Estimates must include all other information required by this Act and the Board.

(1) Each fiscal year a public agency shall submit to the responsible Minister for his or her approval, an operating budget for the following fiscal year prepared in accordance with the planning and accountability framework.

(2) The operating budget of a public agency must

(1) Each fiscal year, a public agency that has capital investment expenditures shall submit to the responsible Minister for his or her approval, a capital budget for the following fiscal year prepared in accordance with the planning and accountability framework.

(2) The capital budget of a public agency must

(3) No public agency shall incur, or make a commitment to incur, a capital investment expenditure in any fiscal year, unless the expenditure or commitment

(1) If a public agency anticipates that the total amount of its expenditures in respect of any major business activity in a fiscal year will vary significantly from the total amount projected in its operating or capital budget for that year, the public agency shall

(2) A Minister that approves an amendment to a budget submitted under paragraph (1)(a) shall

(1) The accounts of a public agency must be audited annually.

(2) The auditor for a public agency specified in Schedule A must be approved by the responsible Minister.

(3) The auditor for a public agency specified in Schedule B or C is

(4) On examination of the accounts and financial transactions of a public agency, the auditor shall provide an audit report to the responsible Minister.

(1) A public agency shall

(2) The responsible Minister shall cause a copy of the annual report of a public agency to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(1) The Comptroller General shall prepare, for approval by the Minister of Finance, the Public Accounts for each Government fiscal year.

(2) The Public Accounts must be prepared in accordance with section 39 of the Northwest Territories Act.

(1) The Public Accounts for a Government fiscal year must be laid before the Legislative Assembly

(2) The Public Accounts may be made available to the public before they are laid before the Legislative Assembly.

(1) The Comptroller General shall prepare, by September 30 following the end of the Government fiscal year, an interim report on the financial affairs of Government.

(2) An interim financial report must include

(3) The Minister of Finance shall cause the interim financial report to be laid before the Legislative Assembly at the earliest opportunity.

(1) The Internal Audit Bureau of the Government of the Northwest Territories is continued.

(2) The Internal Audit Bureau is responsible for

(3) In addition to its duties under subsection (2), the Internal Audit Bureau shall perform any other duties that may be assigned to the Bureau by the Internal Audit Committee, established under paragraph 40(1)(a), or the Comptroller General.

(1) The Director of the Internal Audit Bureau may examine any record of, or request any information from, a department, public agency or other reporting body that the Director considers necessary for the performance of duties of the Internal Audit Bureau referred to in subsections 37(2) and (3).

(2) The Director of the Internal Audit Bureau may direct the following persons and bodies to provide to him or her any information and explanations that the Director considers necessary for the performance of duties of the Internal Audit Bureau referred to in subsections 37(2) and (3):

(3) A person who or body that is directed under subsection (2) to provide information or explanations shall comply with the direction.

(1) The Board shall

(2) The Internal Audit Committee must be composed of the Comptroller General as chairperson and such other members as the Board may determine.

(1) The Minister of Finance shall establish bank accounts in accordance with subsection 34(2) of the Northwest Territories Act.

(2) One or more accounts may be maintained in one or more banks for the deposit of money, other than public money, held in trust or administered by Government.

(1) Subject to this Part, a public officer shall ensure that all public money and other money administered by Government or a public agency, that is under the control of the public officer, is deposited

(2) A public officer who receives public money, or other money to be administered by Government or a public agency, shall ensure that it is credited to the appropriate account.

(1) The Comptroller General may refund, in whole or in part, money received by Government or a public officer on behalf of Government

(2) The deputy head of a public agency may refund, in whole or in part, money received by the public agency or a public officer on behalf of the public agency

(1) A rebate or refund of revenue payable by Government under an enactment must be paid out of the Consolidated Revenue Fund and must be shown in the Public Accounts.

(2) A rebate or refund of revenue payable by a public agency under an enactment must be paid out of a bank account maintained by the public agency and must be shown in the financial statements of the public agency.

(1) Subject to subsection (3), the Minister of Finance, on behalf of the Commissioner, may invest money standing to the credit of the Consolidated Revenue Fund in

(2) Subject to subsection (3), the Minister of Finance, on behalf of the Commissioner, may

(3) The investment of money under subsection (1) and the disposition and holding of securities and other investments under subsection (2) are subject to

(1) Subject to the regulations, a public agency may invest money that belongs to or is administered by the public agency in

(2) A public agency shall not invest in securities or other investments, other than those referred to in subsection (1), unless

(3) Notwithstanding subsection (2), each of the following public agencies may, in addition to investing in the securities and other investments referred to in subsection (1), invest in any other securities and investments that the public agency determines to be prudent:

(4) Subject to the regulations, a public agency may dispose of securities and other investments referred to in this section.

(1) Subject to subsection (2), the Minister of Finance, on behalf of the Commissioner, may make a loan from the Consolidated Revenue Fund, repayable on demand or within a term not exceeding 30 days, on the security of securities or other investments of any of the classes referred to in subsection 51(1), owned by the borrower and having a market value at least equal to the amount loaned.

(2) A loan made under subsection (1) may only be made to

(1) Subject to this Act and any other enactment, a fee may be charged for a service provided by a department or public agency in the amount and in the circumstances that the responsible Minister directs or the regulations permit or require.

(2) A Minister who provides direction under subsection (1) or makes a recommendation under section 146 shall advise the Board of the introduction of a fee, a change to a fee, or the removal of a fee within 60 days after the day on which the fee or a change to the fee is effective or the fee is removed.

(3) If a fee is introduced, changed or removed in accordance with an enactment other than this Act and the regulations made under this Act, the responsible Minister shall advise the Board of the introduction, change or removal within 60 days after the day on which the fee or the change to the fee is effective, or the fee is removed.

(4) A failure to comply with subsection (2) or (3) must not be construed as invalidating the charging of, introduction of, change to, or removal of the fee.

(1) The Comptroller General may retain money by way of deduction or set-off out of money payable to a person by Government out of the Consolidated Revenue Fund or by a public agency, if

(2) The Comptroller General may waive the power to retain money by way of deduction or set-off under subsection (1) by consenting, in writing, to an agreement made by or on behalf of Government or a public agency, that provides that this power will not be used.

(1) A public agency may retain money by way of deduction or set-off out of money payable to a person by the public agency, if

(2) The deputy head of a public agency may waive the power to retain money by way of deduction or set-off under subsection (1) by consenting, in writing, to an agreement made by or on behalf of the public agency that provides that this power will not be used.

(1) In this section, "compromise agreement" means an agreement between Government or a public agency and a person who owes a debt or obligation to Government or the public agency, to accept partial payment in satisfaction of the debt or obligation.

(2) The Board, on behalf of Government, or on behalf of a public agency, may enter into a compromise agreement and forgive, under subsection 62(2) or (3), the outstanding portion of the debt or obligation.

(3) Subject to the regulations, the Board may delegate authority to a public officer to enter into a compromise agreement on behalf of Government or on behalf of a public agency.

(4) Subject to subsection (5) and the regulations, a public officer to whom authority is delegated under subsection (3) may enter into a compromise agreement on behalf of Government or a public agency.

(5) A compromise agreement entered into under subsection (4) is of no effect unless the outstanding portion of the debt or obligation is forgiven in accordance with section 62.

(6) If a condition of a compromise agreement is not performed, proceedings may be taken by Government or a public agency to realize the debt or obligation as if the agreement had not been entered into.

(1) Subject to subsections (2), (4) and (5), no person shall write-off, in whole or in part, an asset of Government or a public agency or a debt or obligation owed to Government or a public agency.

(2) The Board may write-off, in whole or in part,

(3) Subject to the regulations, the Board may delegate the authority to a public officer to write-off, in whole or in part, an asset of Government, or a debt or obligation owed to Government, where the amount to be written off does not exceed $50,000.

(4) Subject to the regulations and any conditions set out in the delegation, a public officer to whom authority is delegated under subsection (3) may write-off, in whole or in part, an asset of Government, or a debt or obligation owed to Government.

(5) The governing body of a public agency may write-off, in whole or in part,

(6) A write-off of an asset, debt or obligation under subsection (5) must be reported in the annual report of the public agency for that fiscal year.

(1) Subject to this section and sections 59 and 63, no person shall forgive, in whole or in part, a debt or obligation owed to Government or a public agency.

(2) The Board may forgive, in whole or in part, a debt or obligation owed to Government, if the Board considers that collection of the debt or enforcement of the obligation is unreasonable or unjust or that it is otherwise in the public interest to forgive the debt or obligation.

(3) The Board, on the recommendation of the governing body of a public agency, may forgive, in whole or in part, a debt or obligation owed to the public agency, if the Board considers that collection of the debt or enforcement of the obligation is unreasonable or unjust or that it is otherwise in the public interest to forgive the debt or obligation.

(4) Subject to the regulations, the Board may delegate the authority to a public officer to forgive, in whole or in part, a debt or obligation owed to Government or a public agency where the amount to be forgiven does not exceed $500.

(5) Subject to the regulations and any conditions set out in the delegation, a public officer to whom authority is delegated under subsection (4) may forgive, in whole or in part, a debt or obligation owed to Government or a public agency.

(6) The forgiveness, under subsection (3) or (5), of a debt or obligation owed to a public agency, must be reported in the annual report of the public agency for that fiscal year.

(1) In this section,

"penalty" includes a penalty, forfeiture or fine payable, or that may be payable, for a contravention of an enactment respecting the collection of public revenue; (pénalité)

"tax" includes a tax, interest, fee, impost or toll as authorized by an enactment. (taxe)

(2) The Commissioner, on the recommendation of the Executive Council, may grant a remission of any tax or penalty paid or payable to Government or to a public agency.

(3) A remission may be total, partial, conditional or unconditional and may be granted by

(4) If a remission is in respect of a tax or penalty already paid, any repayment of the tax or penalty must be charged against the account to which the tax or penalty was credited and must be

(5) If a remission is conditional and that condition is not performed, the remission is void and proceedings may be taken by Government or the public agency as if the remission had not been granted.

(1) Subject to subsection (2), the Public Accounts for a Government fiscal year must include information about

(2) The requirement under subsection (1) does not include a requirement for information about the write-off of assets, debts or obligations, the forgiveness of debts or obligations, or the remission of taxes or penalties by a public agency that is not part of the government reporting entity.

(1) If the Board determines that public property that belongs to Government is surplus to the requirements of Government, or that its disposal is in the best interests of Government, the Board may authorize the disposal of the property.

(2) If the governing body of a public agency determines that public property that belongs to the public agency is surplus to the requirements of the public agency, or that its disposal is in the best interests of the public agency, the governing body may authorize the disposal of the property.

(3) The proceeds from the disposal of public property must be credited to an appropriate account.

(1) Subject to subsection (3), no person shall incur an expenditure on behalf of Government unless it is authorized by an appropriation and in accordance with the activity set out in the Estimates on which the appropriation is based.

(2) Subject to subsection (3), an expenditure on behalf of Government must be charged against a vote, department and activity.

(3) Subsections (1) and (2) do not apply in respect of an expenditure from a special purpose fund.

(4) No person shall incur an expenditure on behalf of a public agency unless the expenditure is incurred under the authority of an approved budget.

(1) Subject to subsection (3), no person shall make a disbursement from the Consolidated Revenue Fund unless it is in respect of an expenditure incurred or disbursement made under the authority of an appropriation.

(2) Subject to subsection (3), no person shall make a disbursement on behalf of a public agency unless it is in respect of an expenditure incurred or disbursement made under the authority of an approved budget.

(3) Subsections (1) and (2) do not apply to disbursements made in respect of

(1) No person shall incur an expenditure that causes the amount of the appropriation set out in the Estimates for a department to be exceeded.

(2) No person shall incur an expenditure that causes the amount of an approved budget for a public agency to be exceeded.

(1) In this section, "activity budget", in relation to an activity, means an amount of an appropriation set out in the Estimates for the activity.

(2) A Deputy Minister shall take all reasonable measures to ensure that no expenditure is incurred in respect of his or her department that causes an activity budget to be exceeded.

(3) A responsible Minister shall submit to the Minister of Finance a report for the Government fiscal year that provides the details of each case where expenditures exceeded an activity budget.

(4) A report referred to in subsection (3) must be submitted to the Minister of Finance by June 30 following the end of the fiscal year.

(5) The Minister of Finance shall submit a report referred to in subsection (3) to the Board.

(6) A report providing the details of each case where expenditures exceeded an activity budget by an amount greater than $250,000 must be included with the interim financial report.

(1) In this section and section 74, "funds", in relation to an activity, means a portion of the amount of an appropriation set out in the Estimates for the activity.

(2) Subject to subsections (3), (4) and (5), the Board, on the recommendation of the responsible Minister, may transfer funds among activities of a department.

(3) The Board may not increase the total amount appropriated for a department in the Estimates when transferring funds under subsection (2).

(4) A transfer of funds allocated in the Estimates for operating expenses for an activity may only be made under subsection (2) if the transfer is a permanent reallocation of funds made because of a change to

(5) A transfer of funds set out in the Estimates for infrastructure expenditures for a project may only be made under subsection (2) if

(6) A transfer of funds under subsection (2) is deemed to have been authorized by an appropriation.

(1) At the end of each quarter of the Government fiscal year, a report must be prepared of all funds transferred under subsection 73(2) in respect of each activity from which funds have been transferred that cumulatively exceed $250,000 for the activity for the fiscal year.

(2) A report referred to in subsection (1) must include information on how the transfers meet the requirements of subsections 73(4) or (5).

(3) The Minister of Finance shall cause a report referred to in subsection (1) to be laid before the Legislative Assembly at the earliest opportunity.

(4) The Public Accounts for a Government fiscal year must include a summary of all funds transferred under subsection 73(2) during the fiscal year.

(1) At the end of a Government fiscal year, the Board may transfer funds among votes allocated to a department where it is determined that accounting policies require that an expenditure be reallocated from one vote to another.

(2) An expenditure reallocated to another vote under subsection (1) is deemed to have been authorized by an appropriation.

(3) A report of details of any transfers among votes under subsection (1) must be included with the interim financial report.

(1) Notwithstanding subsections 69(1) and 71(1), where the charging of expenditures to an appropriation would cause the appropriation to be exceeded, the Comptroller General may, at the end of a fiscal year, record the amount by which the liability exceeds the appropriation as a deemed appropriation for that fiscal year.

(2) Where an amount of a liability is recorded as a deemed appropriation under subsection (1), the expenditures in respect of that amount are deemed to have been authorized.

(3) A report in respect of each case where the charging of expenditures to an appropriation would cause the appropriation to be exceeded must be included with the interim financial report.

(4) The report required by subsection (3) must include reasons why the expenditures or amounts recorded as a provision for a loss could not have been addressed within the limits of the original appropriation.

(1) For the purposes of this section, "not in session", in relation to the Legislative Assembly, means that the Legislative Assembly is not sitting and has been prorogued, adjourned indefinitely or adjourned to a specified day.

(2) The Commissioner may issue a special warrant authorizing an expenditure when the Legislative Assembly is not in session and is not scheduled to resume sitting within two weeks from the date of issue, if the Board reports to the Commissioner that

(3) When the Legislative Assembly is not in session, the Commissioner may issue a special warrant authorizing an expenditure within the two week period before the Assembly is scheduled to resume sitting, if the Board reports to the Commissioner that

(4) The Board shall issue a directive setting out guidelines for interpretation of the criteria referred to in paragraphs (2)(a) to (e) and (3)(a) to (d).

(5) A special warrant issued under this section is deemed to be an appropriation for the Government fiscal year in which the special warrant is issued and expenditures in accordance with the deemed appropriation are authorized.

(6) The Board may finance a special warrant, in whole or in part, by reducing the amount appropriated for any other department, if the Board considers that

(7) The Minister of Finance shall

(8) The Public Accounts for a Government fiscal year must include a list of all special warrants issued under this section during the fiscal year.

PART 6 EXPENDITURES AND DISBURSEMENTS

(1) The Comptroller General shall prepare a statement for each Government fiscal year listing the details of each case

(2) The Comptroller General shall provide the statement required by subsection (1) to the Board and the Auditor General by September 30 following the end of the Government fiscal year.

(1) An amount received and deposited in the Consolidated Revenue Fund in a Government fiscal year as a refund or repayment of an expenditure incurred or accountable advance made in the same fiscal year must be credited to the appropriation against which the expenditure or accountable advance was charged.

(2) An amount received and deposited in the Consolidated Revenue Fund in a Government fiscal year as a refund or repayment of an expenditure incurred or accountable advance made in a previous fiscal year must be credited to an appropriate revenue account.

(1) Subject to subsections (2) and (4), the responsible Minister and the Deputy Minister for a department may each designate public officers in the department, or service contractors attached to the department, by reference to their names or positions, as

(2) A person may not be designated under paragraph (1)(a) as an accounting officer without the approval of the Comptroller General.

(3) Subject to subsection (4), the responsible Minister and the deputy head of a public agency may each designate public officers in the public agency, or service contractors attached to the public agency, by reference to their names or positions, as

(4) A corporation is not eligible to be designated as an accounting officer or an expenditure officer.

(5) A person may be designated under subsection (1) or (3) as both an accounting officer and an expenditure officer.

(6) A person who has been designated as both an accounting officer and an expenditure officer shall not act in both capacities in the same transaction.

(1) Subject to subsection (2), the responsible Minister or the Deputy Minister for a department may designate an accounting officer for that department to act as an accounting officer for another department.

(2) A designation may not be made under subsection (1) without the approval of the Comptroller General and the Deputy Minister for the department for which the accounting officer will be designated to act.

(3) A person designated as an accounting officer for one department shall not act for another department unless he or she has been designated to do so under subsection (1).

(1) Subject to subsection (2), the responsible Minister or the Deputy Minister for a department may designate an expenditure officer for that department to act as an expenditure officer for another department.

(2) A designation may not be made under subsection (1) without the approval of the Deputy Minister for the department for which the expenditure officer will be designated to act.

(3) An expenditure officer appointed for one department shall not act for another department unless he or she has been designated to do so under subsection (1).

(1) The responsible Minister and the Deputy Minister for a department may each suspend or revoke a designation made by the Minister or Deputy Minister under subsection 83(1), 84(1), or 85(1) of a person as an accounting officer or expenditure officer.

(2) The responsible Minister and a deputy head of a public agency may each suspend or revoke a designation made by the Minister or deputy head under subsection 83(3) of a person as an accounting officer or expenditure officer.

(3) The Comptroller General may suspend or revoke a designation made under subsection 83(1) or 84(1) of a person as an accounting officer for a department.

(4) The Board may suspend or revoke a designation made under subsection 83(1), 83(3), 84(1) or 85(1) of a person as an accounting officer or as an expenditure officer or as both.

(1) The Comptroller General shall report to the Board the details of each case where he or she

(2) The Board may vary or reverse a decision of the Comptroller General.

(1) Subject to subsection (2), no person shall incur an expenditure on behalf of Government unless

(2) Subsection (1) does not apply in respect of an expenditure from a special purpose fund.

(3) A Deputy Minister shall ensure that records of certifications made under subsection (1) are kept as the Board directs.

(1) No person shall incur an expenditure on behalf of a public agency unless

(2) The deputy head of a public agency shall ensure that records of certifications made under subsection (1) are kept as the governing body of the public agency directs.

(1) No person shall make a disbursement on behalf of Government or a public agency unless

(2) A Deputy Minister shall ensure that records of certifications made under subsection (1) are kept as the Board directs.

(3) The deputy head of a public agency shall ensure that records of certifications made under subsection (1) are kept as the governing body of the public agency directs.

(1) The Comptroller General may prohibit the making of any disbursement of money that belongs to or is administered by Government.

(2) If the Comptroller General prohibits the making of a disbursement, the Deputy Minister or the person administering or entrusted with the funds from which the disbursement was to have been made may request that the prohibition be reviewed by the Board.

(3) On a request for a review under subsection (2), the Board shall review the prohibition and may confirm, reverse or vary the decision of the Comptroller General to prohibit the disbursement.

(1) A disbursement of public money must be made by a cheque or transfer that is

(2) Notwithstanding subsection (1),

(1) No person shall enter into a contract or assume an obligation for or on behalf of Government that requires an expenditure in the same Government fiscal year, unless

(2) No person shall enter into a contract or assume an obligation for or on behalf of a public agency that requires an expenditure in the same fiscal year, unless

(3) A deputy head shall ensure that records of certifications made under subsections (1) and (2) are kept as the Board or the governing body of the public agency directs.

(4) Notwithstanding subsections (1) and (2), if a deputy head is satisfied that a contract or other agreement requiring an immediate disbursement is needed to protect public property or to provide for an emergency, the deputy head may exempt the contract or other agreement from the operation of those subsections.

(5) A deputy head shall give the Board written notice of an exemption made under subsection (4) at the earliest opportunity.

(6) No person shall enter into a contract or assume an obligation for or on behalf of Government or a public agency that requires an expenditure in a subsequent fiscal year, unless

(1) The Comptroller General may make accountable advances from the Consolidated Revenue Fund

(2) A person who receives an accountable advance under subsection (1) shall

(3) If a person who received an accountable advance from the Consolidated Revenue Fund has not accounted for it by the end of the Government fiscal year in which it was made, that person shall repay or account for it within the time that the Board may determine in any particular case or class of cases.

(1) The deputy head of a public agency may make accountable advances of money that belongs to the public agency

(2) A person who receives an accountable advance under subsection (1) shall

(3) If a person who received an accountable advance of money that belongs to a public agency has not accounted for it by the end of the fiscal year in which it was made, that person shall repay or account for it within the time that the governing body of the public agency may determine in any particular case or class of cases.

(1) Subject to subsection (2), a public agency or revolving fund that receives an advance from the Consolidated Revenue Fund must pay interest on the advance at the rate and on the terms that the Board directs.

(2) The Board may exempt a public agency or revolving fund from the payment of all or any part of the interest payable under subsection (1).

(1) Money from a special purpose fund that is deposited into an account forming part of the Consolidated Revenue Fund may be disbursed from that account for its special purpose without further authorization by an appropriation and without being charged to an appropriation.

(2) Subject to an enactment, the Board may direct that interest, at a rate fixed by the Board, be paid from the Consolidated Revenue Fund in respect of the money referred to in subsection (1).

(1) A deputy head of a department or public agency that administers a revolving fund that includes inventory may, on the recommendation of a public officer, direct that property that does not exceed a value of $50,000 be deleted from the inventory account.

(2) The Board, on the recommendation of a responsible Minister, may direct that property that exceeds a value of $50,000 be deleted from the inventory account of a revolving fund that includes inventory.

(1) A disbursement may be made from the Consolidated Revenue Fund for expenditures incurred in relation to a project to be funded from third party project funding, in advance of receipt of funds from a party funding the project, if a funding party has agreed to reimburse Government for expenditures relating to the project, and

(2) If it is determined that any amount of a disbursement made under subsection (1) cannot be recovered from a funding party, the unrecovered amount must be charged to an appropriation.

(3) The Estimates must include information in respect of

BORROWING AND DEBT MANAGEMENT

(1) The Minister of Finance shall prepare an annual borrowing plan that includes, for the government reporting entity,

(2) The Minister of Finance shall cause the borrowing plan to be laid before the Legislative Assembly with the Estimates under subsection 22(1).

(1) Subject to section 28 of the Northwest Territories Act and the borrowing limits referred to in section 108 of this Act, the Commissioner, on behalf of Government, may borrow money to ensure that the Consolidated Revenue Fund is sufficient to meet disbursements lawfully authorized to be made from it.

(2) The Commissioner, on behalf of Government, may enter into and execute borrowing agreements with lending institutions, investment dealers or other persons.

(3) An agreement referred to in subsection (2) may provide for borrowing by way of overdraft, term note, debenture loan, the sale of securities or other investments, or any other arrangement.

(1) In this section and section 116, "reporting public agency" means a public agency that is part of the government reporting entity and that is authorized by an enactment to borrow money.

(2) Before making a request to the Board for approval to borrow money, a reporting public agency shall first consult with the responsible Minister and then with the Minister of Finance.

(3) To ensure the most economical cost of borrowing, the Minister of Finance may participate in negotiations in respect of the proposed source from which money may be borrowed by a reporting public agency and the terms and conditions of the proposed borrowing agreement.

(1) A request by a reporting public agency to the Board for approval to borrow money must include

(2) On considering a request by a reporting public agency for approval to borrow money, the Board shall ensure that it does not authorize the public agency to borrow money in an amount that would contravene an amount set under subsection 28(4) of the Northwest Territories Act, or the applicable borrowing limits referred to in section 108 of this Act.

(1) Notwithstanding any other Act, an other reporting body shall not borrow money without the approval of the Board on the recommendation of the Minister of Finance.

(2) Before making a request to the Board for approval to borrow money, an other reporting body shall consult with the Minister of Finance.

(3) To ensure the most economical cost of borrowing, the Minister of Finance may participate in negotiations in respect of the proposed source from which money may be borrowed by an other reporting body and the terms and conditions of the proposed borrowing agreement.

(1) A request by an other reporting body to the Board for approval to borrow money must include

(2) On considering a request by an other reporting body for approval to borrow money, the Board shall ensure that it does not authorize the other reporting body to borrow money in an amount that would contravene an amount set under subsection 28(4) of the Northwest Territories Act, or the applicable borrowing limits referred to in section 108 of this Act.

(1) No person shall make a guarantee for or on behalf of Government, a public agency that is part of the government reporting entity or an other reporting body unless

(2) A guarantee made in contravention of subsection (1) is not binding on Government.

(1) The Commissioner, on the recommendation of the Board, may, in writing, make a guarantee on behalf of Government in respect of a liability that does not exceed $500,000.

(2) For greater certainty, the authority under subsection (1) to make a guarantee is in addition to authority in other enactments to make guarantees.

(1) Subject to subsection (2), a Minister, on the recommendation of the Board, may, in writing, make an indemnity on behalf of Government or a public agency.

(2) A Minister other than the Minister of Finance must obtain approval from the Minister of Finance before requesting the Board to recommend the making of an indemnity.

(3) The Board shall not recommend the making of an indemnity under subsection (1) unless it is satisfied that

(4) Subject to subsection (5), at least 14 days before the Board recommends the making of an indemnity under subsection (1), the Minister of Finance shall give notice, in accordance with the regulations, to members of the Legislative Assembly, if the maximum liability under the indemnity exceeds $500,000 or cannot be quantified.

(5) Subsection (4) does not apply in respect of an indemnity made to the benefit of an individual who is or was an employee, as defined in the Public Service Act, or a class of such individuals, in respect of the defence and settlement of actions, proceedings or prosecutions arising out of acts or failures to act by the individual during the course of and within the scope of the employment or powers or duties of the individual.

(1) A Minister or his or her delegate may enter into a contract or other agreement that contains an indemnity by Government or a public agency that is incidental to the primary purposes of the agreement, if it is reasonable to assume that it is unlikely that liability pursuant to the indemnity will arise from the performance of the agreement.

(2) The requirements of section 126 do not apply in respect of an incidental indemnity referred to in subsection (1).

(1) A payment made pursuant to an indemnity made by or on behalf of Government under subsection 126(1) or section 127 must be made from the Consolidated Revenue Fund and the amount of the payment that is not recovered must be charged against a suitable appropriation.

(2) A payment made pursuant to an indemnity made by or on behalf of a public agency under subsection 126(1) or section 127 must be made from an approved budget of the public agency.

(1) Each deputy head whose department or public agency administered or made a guarantee or indemnity during a fiscal year shall prepare a report for the Board for that fiscal year

(2) The total amount of contingent liability under all guarantees made by Government and public agencies that are outstanding as at the end of the applicable fiscal year must be reported in the Public Accounts for that fiscal year.

(3) The total amount of any quantified contingent liability under indemnities made by Government or a public agency that are outstanding as at the end of the applicable fiscal year must be reported in the Public Accounts.

(1) In this section and section 131, "debt" includes an existing debt, a future debt and a chose in action.

(2) Subject to subsection (3), the Public Service Garnishee Act and any other enactment, Government is not bound by an assignment

(3) The Comptroller General may, in writing, exempt particular assignments, other than assignments of negotiable instruments, from the operation of subsection (2).

(1) Subject to subsection (2), the Public Service Garnishee Act and any other enactment, a public agency is not bound by an assignment

(2) A deputy head of a public agency may, in writing, exempt particular assignments, other than assignments of negotiable instruments, from the operation of subsection (1).

(1) The Board may designate a department as one that may charge a public agency, revolving fund or another department for the supply of property or for a service.

(2) A designation under subsection (1) may

(1) In subsections (3) and (4) and section 135, "compliance notice" means a compliance notice referred to in subsection (2).

(2) The Minister of Finance may cause a compliance notice to be served on a person or his or her personal representative, if the Minister has reason to believe that the person

(3) A compliance notice may require a person or his or her personal representative, within the time from the service of the notice that is stated in the notice,

(4) A compliance notice may be served by delivering a copy of it to the person to whom it is addressed or by mailing it by registered mail to the person at his or her last known address.

(1) If the misconduct, wilful neglect of duty or gross negligence of a person responsible for handling public money, or other money administered by Government or a public agency, results in a loss to Government or the public agency, that person is liable for the amount of money that is lost.

(2) Government or a public agency may recover lost money, referred to in subsection (1), from the person who is liable for it as if the person had received it.

(3) If public property is lost or destroyed through the misconduct or negligence of a public officer, Government or a public agency may, in accordance with the regulations, recover all or part of the loss from the public officer.

(1) A directive is of no effect to the extent that it is inconsistent with an enactment.

(2) A person to whom or body to which a directive is issued shall ensure that it is implemented in a prompt and efficient manner.

(3) A directive is not a statutory instrument for the purposes of the Statutory Instruments Act.

(1) In this section, "director", in relation to a public agency, means

(2) In the exercise of powers and the performance of duties and functions, each director and officer of a public agency shall

(3) Each director and officer of a public agency shall comply with this Act and any other enactment that applies to the public agency.

(4) A director or an officer of a public agency is not liable for a breach of duty under subsection (2) or (3) if the director or officer relies in good faith on

(1) No public officer or other person acting in an office or employment connected with the collection, management or disbursement of public money, or other money administered by Government or a public agency, shall

(2) A person who contravenes subsection (1) is guilty of an offence punishable on summary conviction and is liable to a fine not exceeding $5,000, to imprisonment for a term not exceeding five years, or to both.

(1) No person shall, unless authorized by an Act to do so,

(2) For the purposes of subsection (1), shares held by, on behalf of or in trust for a corporation owned by Government are deemed to be held on behalf of Government.

(1) In this section and section 148, "former Act" means the Financial Administration Act, R.S.N.W.T. 1988, c.F-4.

(2) On the coming into force of this subsection, in so far as it is not inconsistent with this Act,

(1) On the coming into force of this subsection, a public officer directed under the former Act, before the day this subsection comes into force, to write-off an asset of Government or a public agency, or a debt or obligation owed to Government or a public agency, may write-off the asset, debt or obligation, in accordance with the direction, as if the former Act had not been repealed.

(2) On the coming into force of this subsection, a guarantee approved under the former Act, before the day this subsection comes into force, may be made as if the former Act had not been repealed.

(3) On the coming into force of this subsection, an indemnity approved under the former Act, before the day this subsection comes into force, may be made as if the former Act had not been repealed.

(1) The Aurora College Act is amended by this section.

(2) Subsection 5(2) is repealed and the following is substituted:

(2) All revenues received under this Act must be deposited to the credit of Aurora College in a bank account referred to in paragraph 15(e).

(3) Section 6 is amended

(4) Subsections 7(2) and (3) are repealed and the following is substituted:

(2) The Minister shall determine the policy respecting the operations, programs and priorities of Aurora College.

(3) The Minister may delegate the duty under subsection (2) to the Board and specify any term or condition governing the performance of that duty.

(5) Paragraphs 15(d) and (e) are repealed and the following is substituted:

(6) Section 18 is amended

(1) The Board shall, in accordance with subsection 32(1) of the Financial Administration Act, prepare an annual report and submit it to the Minister.

(1.1) The annual report must

(3) The accounts of Aurora College must be audited annually.

(5) The Minister shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(1) The Education Act is amended by this section.

(2) Subsection 117(2) is amended

(3) Section 130 is repealed and the following is substituted:

(4) Subsection 131(1) is amended by striking out "in accordance with Part IX of the Financial Administration Act".

(5) Section 137 is repealed and the following is substituted:

(6) That portion of section 146 preceding paragraph (a) is amended by adding "and the Financial Administration Act" after "the requirements of this Act".

Hospital Insurance and Health and Social Services

(1) The Hospital Insurance and Health and Social Services Administration Act is amended by this section.

(2) Paragraph 13(1)(b) is amended by striking out "Part IX of".

(3) Subsection 15(1) is repealed and the following is substituted:

(1) The accounts of every Board of Management must be audited annually by an auditor approved by the Minister.

(4) Section 16 is amended by striking out "Part IX of the Financial Administration Act" and substituting "section 139 of the Financial Administration Act".

(1) The Commission shall, in accordance with

prepare and submit to the Speaker an annual report that includes the number, nature and disposition of complaints filed or initiated under this Act.

(2) The Speaker shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(1) The Legal Services Act is amended by this section.

(2) Section 9 is repealed and the following is substituted:

(1) The Board shall, in accordance with

prepare and submit to the Minister an annual report.

(2) The Minister shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(3) Subsection 14(2) is repealed and the following is substituted:

(2) The accounts of the Board must be audited annually by an auditor approved by the Minister.

Legislative Assembly and Executive Council Act

(1) The Legislative Assembly and Executive Council Act is amended by this section.

(2) Section 40.1 is renumbered as subsection 40.1(1) and the following is added after that renumbered subsection:

(2) A direction by the Board of Management under subsection (1), in respect of a regulation, order or directive made under the Financial Administration Act, applies notwithstanding section 3 of that Act.

(3) Subsection 58(2) is amended by striking out "in accordance with section 28 of the Financial Administration Act" and substituting "in accordance with sections 22 and 23 of the Financial Administration Act".

(1) The Board and the Commission shall each, in accordance with subsection 32(1) of the Financial Administration Act, prepare an annual report and submit it to the Minister.

(2) The Minister shall cause a copy of each annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report. Natural Resources Conservation Trust Act

(1) The Northwest Territories Business Development and Investment Corporation Act is amended by this section.

(2) Subsection 1(1) is amended by repealing the definition "Financial Management Board".

(3) Section 12 is amended by striking out "Part X of the Financial Administration Act" and substituting "section 139 of the Financial Administration Act".

(4) Section 13.1 is amended by striking out "Part IX of the Financial Administration Act" and substituting "Parts 8 and 9 of the Financial Administration Act".

(5) Section 14 is amended

(6) The following is added after section 29:

(7) Paragraph 30(1)(a) is repealed and the following is substituted:

(8) That portion of section 31 preceding paragraph (a) is amended by striking out "submit under section 96 of the Financial Administration Act" and substituting "prepare and submit under subsection 32(1) of the Financial Administration Act".

(9) The following is added after section 35:

(1) The Northwest Territories Heritage Fund Act is amended by this section.

(2) Section 1 is amended

"Secretary" means the Secretary to the Board appointed under subsection 6(5) of the Financial Administration Act; (secrétaire)

(3) Section 3 is repealed and the following is substituted:

(4) The following is added after section 5:

(1) The Secretary shall

(2) The Minister of Finance shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after the Board receives the report.

(1) The Northwest Territories Housing Corporation Act is amended by this section.

(2) Section 8 is amended by striking out "Part IX of the Financial Administration Act" and substituting "section 139 of the Financial Administration Act".

(3) Section 9.1 is repealed and the following is substituted:

(1) The authority of the Corporation to borrow under this Act is subject to Part 8 of the Financial Administration Act.

(2) The authority of the Corporation to make guarantees under this Act is subject to Part 9 of the

(4) Paragraph 19(1)(c) is amended by striking out "Part IX of the Financial Administration Act" and substituting "section 52 of the Financial Administration Act".

(5) Subsection 21(1) is amended by striking out "The Corporation may maintain" and substituting "The Corporation may establish and maintain".

(6) Section 22 is amended by striking out "in accordance with Part IX of the Financial Administration Act".

(7) Section 23 is repealed and the following is substituted:

(1) The Corporation shall, in accordance with subsection 32(1) of the Financial Administration Act, prepare an annual report and submit it to the Minister.

(2) The Minister shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

Northwest Territories Hydro Corporation Act

(1) The Northwest Territories Hydro Corporation Act is amended by this section.

(2) That portion of section 18 preceding paragraph (a) is amended by striking out "Part IX of the Financial Administration Act" and substituting "Part 8 of the Financial Administration Act".

(3) That portion of subsection 19(1) preceding paragraph (a) is amended by striking out "Part IX of the Financial Administration Act" and substituting "the Financial Administration Act".

(4) Section 21 is amended by striking out "Part VII of the Financial Administration Act" and substituting "Part 9 of the Financial Administration Act".

(5) Section 22 is amended

(6) Sections 25, 26 and 27 are repealed and the following is substituted:

(1) The Corporation may establish and maintain in its own name one or more accounts in one or more financial institutions.

(2) The Corporation shall administer accounts referred to in subsection (1).

(7) Section 29 is amended

(1) The accounts of the Corporation must be audited annually by the auditor for the Corporation referred to in subsection 31(3) of the Financial Administration Act.

(8) Section 30 is repealed and the following is substituted:

(1) The Corporation shall, in accordance with subsection 32(1) of the Financial Administration Act, prepare an annual report and submit it to the Minister.

(2) The Minister shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(9) Section 32 is amended

(1) The Northwest Territories Power Corporation Act is amended by this section.

(2) That portion of section 24 preceding paragraph (a) is amended by striking out "Part IX of the Financial Administration Act" and substituting "the Financial Administration Act".

(3) Section 26 is amended by striking out "Part VII of the Financial Administration Act" and substituting "Part 9 of the Financial Administration Act".

(4) Section 27 is amended

(5) Sections 31 and 32 are repealed and the following is substituted:

(1) The Corporation may establish and maintain in its own name one or more accounts in one or more financial institutions.

(2) The Corporation shall administer accounts referred to in subsection (1).

(6) Section 33.1 is repealed and the following is substituted:

(7) Section 35 is amended

(1) The accounts of the Corporation must be audited annually by the auditor for the Corporation referred to in subsection 31(3) of the Financial Administration Act.

(3) The Corporation shall, in accordance with

prepare an annual report and submit it to the Minister.

(8) Section 36 is repealed and the following is substituted:

(9) Section 39 is amended

(1) The Payroll Tax Act is amended by this section.

(2) Subsection 11(2) is amended by striking out "under subsection 17(1) of the Financial Administration Act" and substituting "under paragraph 145(j) of the Financial Administration Act".

(3) Subsection 12(2) is amended by striking out "under subsection 17(1) of the Financial Administration Act" and substituting "under paragraph 145(j) of the Financial Administration Act".

(4) Paragraph 44(4)(b) is amended by striking out "under subsection 17(1) of the Financial Administration Act" and substituting "under paragraph 145(j) of the Financial Administration Act".

(1) The Petroleum Products Tax Act is amended by this section.

(2) Paragraph 5.1(5)(a) is amended by striking out "subject to section 22 of the Financial Administration Act" and substituting "subject to section 57 of the Financial Administration Act".

(3) Subsection 13(1) is amended by striking out "pursuant to section 65 of the Financial Administration Act" and substituting "pursuant to subsection 67(1) of the Financial Administration Act".

(4) Paragraph 16(2)(b) is amended by striking out "notwithstanding subsection 17(1) of the Financial Administration Act" and substituting "notwithstanding section 54 of the Financial Administration Act".

(1) The Revolving Funds Act is amended by this section.

(2) Section 1 is amended by repealing the definition "liabilities".

(3) Subsection 4(1) is amended by striking out "referred to in section 57.1 of the Financial Administration Act" and substituting "referred to in section 68 of the Financial Administration Act".

(4) Subsection 8(1) is amended by striking out "Notwithstanding section 60 of the Financial Administration Act" and substituting

Administration Act".

(1) The Social Assistance Act is amended by this section.

(2) Paragraph 12.1(2)(b) is amended by striking out "established by the Financial Administration Act".

(3) Subsection 17(1) is amended by striking out "established by the Financial Administration Act".

(1) The Status of Women Council Act is amended by this section.

(2) Section 6 is amended by striking out "any directive issued under section 78 of the Financial Administration Act" and substituting "a directive issued under the Financial Administration Act".

(3) Section 13 is repealed and the following is substituted:

(1) The Council shall, in accordance with subsection 32(1) of the Financial Administration Act, prepare and submit to the Minister an annual report that includes a general summary of the activities of the Council for the preceding fiscal year.

(2) The Minister shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(1) The Surface Rights Board Act is amended by this section.

(2) Subsections 27(3), (4) and (5) are repealed and the following is substituted:

(3) The Board shall maintain books of account and related records in accordance with

(4) The Board shall, within the time after the end of each fiscal year that the Minister specifies, prepare consolidated financial statements in respect of that fiscal year in accordance with applicable accounting policies and practices referred to in section 20 of the Financial Administration Act.

(5) The accounts, financial statements and financial transactions of the Board must be audited annually by an auditor approved by the Minister.

(6) On completion of an audit referred to in subsection (5), the auditor shall provide an audit report to the Board and the Minister.

(3) That portion of section 28 preceding paragraph (a) is repealed and the following is substituted:

(1) The Board shall, in accordance with subsection 32(1) of the Financial Administration Act, prepare and submit to the Minister an annual report on the activities of the Board, including its financial statements and any other matters that the Minister may specify.

(1) The Workers’ Compensation Act is amended by this section.

(2) Section 68 is amended by striking out "in accordance with Part IX of the Financial Administration Act" and substituting "by an auditor referred to in subsection 31(3) of the Financial Administration Act".

(3) Subsection 69(3) is repealed and the following is substituted:

(3) The report must be sent to the Minister, who shall cause a copy of it to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(4) Section 98 is amended by striking out "Subject to section 80 of the Financial Administration Act" and substituting "Subject to Part 8 of the Financial Administration Act".

(5) Section 100 is repealed and the following is substituted:

(6) Subsections 106(1) to (3) are repealed and the following is substituted:

(1) The Commission shall, in accordance with subsection 32(1) of the Financial Administration Act, prepare an annual report and submit it to the Minister within 120 days after the end of the Commission’s fiscal year.

(2) The annual report must contain information regarding the Commission’s administration of this Act and the other enactments for which it is responsible, and must include

(3) The Minister shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(7) Subsection 111(2) is repealed and the following is substituted:

(2) The Minister shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.

(8) Subsection 125(2) is repealed and the following is substituted:

(2) The Minister shall cause a copy of the annual report to be laid before the Legislative Assembly at the earliest opportunity after receiving the report.