Acts and Regulations

F-11 - Financial Administration Act

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Full text
Repealed on 1 September 2011
CHAPTER F-11
Financial Administration Act
Repealed: R.S.N.B. 2011, Schedule A
Definitions
1(1)In this Act
“appropriation” means any authority of the Legislature to pay money out of the Consolidated Fund;(crédit budgétaire)
“bank” means a chartered bank;(banque)
“Board” means the Board of Management;(Conseil)
“Chairman” means the Chairman of the Board of Management;(Président)
“Consolidated Fund” means, notwithstanding any other Act, the aggregate of all public moneys, except the money in the Fiscal Stabilization Fund established under the Fiscal Stabilization Fund Act, that are on hand and on deposit to the credit of the Province;(Fonds consolidé)
“credit union” means a credit union incorporated under the Credit Unions Act and under any former Credit Unions Act of the Province;(caisse populaire)
“department” means(ministère)
(a) any department prescribed by regulation, and
(b) any division of the public service prescribed by regulation.
“fiscal year” means the period commencing on April 1 in one year and ending on March 31 in the next year;(année financière)
“Minister” means the Minister of Finance and includes any person designated by him to act on his behalf;(Ministre)
“money” includes negotiable instruments;(somme)
“money paid to the Province for a special purpose” includes all money paid to a public officer under a statute, trust, treaty, undertaking or contract, to be disbursed for a purpose specified in such statute, trust, treaty, undertaking or contract;(somme payée à la Province pour une fin spéciale)
“negotiable instrument” includes any cheque, draft, traveller’s cheque, bill of exchange, postal note, money order, and any other similar instrument;(effet de commerce)
“Province” means Her Majesty the Queen in Right of the Province of New Brunswick;(Province)
“public money” means all money received or collected on behalf of the Province and includes(deniers publics)
(a) revenues of the Province,
(b) money borrowed by the Province or received through the issue or sale of securities,
(c) money received or collected for the Province, and
(d) money paid to the Province for a special purpose;
“securities” means(valeurs ou titres)
(a) securities representing part of the public debt of Canada or of any province of Canada,
(b) bonds or debentures of any corporation where payment is guaranteed both as to principal and interest by Canada, by any province of Canada, or by any municipality or rural community of the Province of New Brunswick, or
(c) bonds or debentures of any municipality or rural community of the Province of New Brunswick.
Transitional
1(2)A reference in any other Act to the office of Comptroller General shall be deemed to be a reference to the office of Comptroller.
Transitional
1(3)Unless the context otherwise requires, a reference in any other Act or in any regulation, by-law, proclamation or order-in-council or in any contract or other document to “Treasury Board” shall be deemed to be a reference to “Board of Management”.
Transitional
1(4)Any collective agreement existing on the coming into force of this section between Her Majesty in right of the Province as represented by Treasury Board and any bargaining agent shall be deemed to be a valid and binding agreement between the bargaining agent and Her Majesty in right of the Province as represented by the Board of Management.
1966, c.10, s.1; 1968, c.28, s.1; 1972, c.31, s.1; 1975, c.22, s.1; 1979, c.23, s.1; 1981, c.A-17.1, s.19; 1984, c.44, s.1; 2001, c.F-14.05, s.18; 2005, c.7, s.30
Administration
2(1)Subject to subsection (2), the Minister shall administer this Act and may appoint persons to act on his behalf.
2(2)The Chairman shall administer such portions of this Act as relate to the operation and responsibilities of the Board.
1966, c.10, s.2; 1972, c.31, s.2
Board of Management membership
3(1)There shall be a board called the Board of Management consisting of
(a) the Minister of Finance who shall be the Chairman,
(b) a vice-chairman who shall be such Minister other than the Minister of Finance as may be designated by the Lieutenant-Governor in Council, and
(c) such other members of the Executive Council as are appointed by the Lieutenant-Governor in Council.
3(2)The Lieutenant-Governor in Council may appoint additional members of the Executive Council to be alternates to serve in the place of members of the Board.
3(3)Subject to this Act the Board may determine its own rules and procedures.
1966, c.10, s.3; 1972, c.31, s.3; 1984, c.44, s.2; 1992, c.2, s.22
Secretary of the Board of Management
4(1)The Lieutenant-Governor in Council shall appoint the Deputy Minister of Finance as Secretary of the Board of Management, and the Board shall communicate through him with any department, office, board, agency, officer or other person.
Repealed
4(2)Repealed: 1992, c.2, s.22
1966, c.10, s.4; 1972, c.31, s.4; 1984, c.44, s.3; 1992, c.2, s.22
Powers of Board of Management
5(1)The Board shall act as a committee of the Executive Council on all matters relating to
(a) financial management, including estimates, expenditures, accounts, fees or charges for the provision of services or the use of facilities, rentals, licences, leases, revenues from the disposition of property, fines and interest charges, and procedures by which departments manage, record and account for revenues received or receivable from whatever source;
(b) the review, monitoring and adjustment as necessary of the annual expenditure plans, programs and results of the various departments;
(c) administrative policy in the public service;
(d) the organization of the public service or any portion thereof, and the determination and control of establishments therein;
(e) personnel management in the public service, including staffing and appointments, and the determination of terms and conditions of employment of persons employed therein;
(f) such other matters as may be referred to it by the Lieutenant-Governor in Council or on which the Board considers it necessary to act under powers conferred by this or any other Act.
5(2)The Board may
(a) prescribe the manner and form in which the accounts of the Province and the several departments are to be kept;
(b) direct any person receiving, managing or disbursing public funds to keep such books, records and accounts as the Board directs; and
(c) direct the co-ordination of administrative functions and services among and within departments.
5(3)Notwithstanding any other Act, the Board may prescribe the duties of the officers and clerks in the several departments with respect to accounting procedures and financial commitments.
5(4)The Lieutenant-Governor in Council may amend or revoke any action of the Board.
1966, c.10, s.5; 1969, c.31, s.1; 1972, c.31, s.5; 1975, c.22, s.2; 1984, c.44, s.4
Personnel management powers of Board of Management
6(1)Subject to the provisions of any enactment respecting the powers and functions of a separate employer but notwithstanding any other provision contained in any enactment, the Board may, in the exercise of its responsibilities in relation to personnel management including its responsibilities in relation to employer and employee relations in the public service and without restricting the generality of section 5,
(a) determine the human resources requirements of the public service and provide for the allocation and the effective utilization of human resources within the public service;
(b) determine requirements for the training and development of personnel in the public service and fix the terms on which such training and development may be carried out;
(c) provide for the classification of positions of employees in the public service;
(d) determine and regulate the pay to which persons employed in the public service are entitled for services rendered, the hours of work and leave of such persons and any matters related thereto;
(e) provide for the awards that may be made to persons employed in the public service for outstanding performance of their duties, for other meritorious achievements in relation to those duties and for inventions or practical suggestions for improvements;
(f) establish standards of competence and discipline in the public service and prescribe the financial and other penalties, including suspension and discharge, that may be applied for incompetence, incapacity or for breaches of discipline or misconduct, and the circumstances and manner in which and the authority by which or whom those penalties may be applied or may be varied or rescinded in whole or in part;
(g) establish and provide for the application of standards governing physical working conditions of, and for the health and safety of, persons employed in the public service;
(h) determine and regulate the payments that may be made to persons employed in the public service by way of reimbursement of travelling or other expenses and by way of allowances in respect of expenses and conditions arising out of their employment; and
(i) provide for such other matters, including terms and conditions of employment not otherwise specifically provided for in this subsection, as the Board considers necessary for effective personnel management in the public service.
6(2)The Board may delegate any of its powers and functions in relation to personnel management to the appropriate portion of the public service to be exercised in such manner and subject to such terms and conditions as the Board directs, and the Board may revise or recall and reinstate such delegation.
6(3)Where in any enactment there is a reference to any matter that may be determined, fixed, provided for, regulated or established under subsection (1), the reference shall, except as regards any transaction, matter or thing anterior to the time of the coming into force of this section, be construed as a reference to this Act.
6(4)In this section,
“enactment” includes a regulation, order or other instrument made under the authority of an Act;
“public service” has the same meaning given to the expression “Public Service” in the Public Service Labour Relations Act, and includes any portion of the public service of the Province designated by the Lieutenant-Governor in Council as part of the public service for the purpose of this section;
“separate employer” means a separate employer within the meaning of the Public Service Labour Relations Act.
1969, c.31, s.2; 1975, c.22, s.3; 1984, c.44, s.5
6.1Repealed: 2008, c.7, s.23
2002, c.R-5.05, s.76; 2008, c.7, s.23
Investigation by Board of Management
7The Board may require from any public officer or agent of the Province any account, return, statement, document, report or information necessary for the due performance of its duties.
1966, c.10, s.6
Department of Finance
8The Minister shall preside over a department called the Department of Finance.
1966, c.10, s.7
Responsibilities of Minister
9The Minister has the management and direction of the Department of Finance, the management of the Consolidated Fund and public debt and the supervision, control and direction of all matters relating to the financial affairs of the Province not by this or any other Act assigned to the Board, to the Chairman or to any other Minister.
1966, c.10, s.8; 1972, c.31, s.6
Agreements with Government of Canada
9.1The Lieutenant-Governor in Council may authorize a member of the Executive Council, on behalf of the Province or any agency thereof, to enter into agreements with the Government of Canada or any of its agencies to
(a) borrow money by way of security or otherwise,
(b) guarantee payment of any obligation, or
(c) transfer any money,
pursuant to any financial assistance program of the Government of Canada or its agencies.
1974, c.15(Supp.), s.1; 1979, c.23, s.2; 1984, c.44, s.6
Agreements with Government of Canada
9.2The Minister may, upon the approval of the Lieutenant-Governor in Council, on behalf of the Crown or any agency thereof, enter into taxation agreements, or amend the terms of any taxation agreement entered into, with the Government of Canada or any of its agencies.
1978, c.22, s.1
Deputy Minister of Finance
10There shall be a Deputy Minister of Finance to be appointed by the Lieutenant-Governor in Council.
1966, c.10, s.9
Appointment of Comptroller
11(1)Notwithstanding the Civil Service Act, there shall be an officer in the Department of Finance called the Comptroller to be appointed by the Lieutenant-Governor in Council.
11(2)The Comptroller holds office during good behaviour, but the Lieutenant-Governor in Council may remove him for cause.
11(3)Where the Comptroller is removed from office the Minister shall lay the Order in Council providing for his removal and the documents relating thereto before the Legislative Assembly within ten days after it is made, or if the Legislature is not in session, within ten days after the commencement of the next ensuing session.
1966, c.10, s.10
Duties of Comptroller
12The Comptroller
(a) shall ensure the proper receipt, recording and disposition of public money;
(b) shall control the account classification as determined by the Board;
(c) shall control disbursement from the Consolidated Fund in accordance with this Act;
(d) subject to the direction of the Board, shall maintain or cause to be maintained the appropriation and financial accounts relating to the operations of the Consolidated Fund and co-ordinate procedures related thereto;
(e) shall prepare the Public Accounts and any other financial statements and reports required by the Minister or the Board; and
(f) shall ensure compliance with administrative directions of the Board.
1966, c.10, s.11; 1996, c.10, s.1
Powers of Comptroller
13(1)Notwithstanding any other Act, the Comptroller
(a) may examine
(i) files,
(ii) documents, and
(iii) records
relating to the accounts of any portion of the public service; and
(b) may require and receive from any person in the public service information, reports and explanations necessary for the performance of his duties.
13(2)The Comptroller may station in any portion of the public service any person employed in his office to enable him to carry out his duties and that portion of the public service shall provide the necessary office accommodation for such person.
13(3)Notwithstanding the Civil Service Act, the Comptroller may suspend from the performance of his duties any person employed in his office.
1966, c.10, s.12; 1984, c.44, s.7
Duties of Comptroller
14(1)On the request of the head of any portion of the public service and with the approval of the Minister, the Comptroller
(a) may provide for that portion of the public service accounting and other services in connection with the collection and accounting of public money, and
(b) may examine the collection and accounting practices of that portion of the public service and report thereon to the head thereof.
14(2)In this section and in section 13, “public service” has the same meaning given to the expression “Public Service” in the Public Service Labour Relations Act, and includes any portion of the public service of the Province designated by the Lieutenant-Governor in Council as part of the public service for the purpose of this section and section 13.
1966, c.10, s.13; 1984, c.44, s.8
Repealed
15Repealed: 1981, c.A-17.1, s.20
1966, c.10, s.14; 1971, c.33, s.1; 1981, c.A-17.1, s.20
Repealed
16Repealed: 1981, c.A-17.1, s.20
1966, c.10, s.15; 1981, c.A-17.1, s.20
Repealed
17Repealed: 1981, c.A-17.1, s.20
1966, c.10, s.16; 1981, c.A-17.1, s.20
Repealed
18Repealed: 1981, c.A-17.1, s.20
1966, c.10, s.17; 1981, c.A-17.1, s.20
Repealed
19Repealed: 1981, c.A-17.1, s.20
1981, c.A-17.1, s.20
Repealed
20Repealed: 1981, c.A-17.1, s.20
1966, c.10, s.19; 1981, c.A-17.1, s.20
Repealed
21Repealed: 1981, c.A-17.1, s.20
1966, c.10, s.20; 1981, c.A-17.1, s.20; 1981, c.26, s.1
Repealed
22Repealed: 1981, c.A-17.1, s.20
1966, c.10, s.21; 1981, c.A-17.1, s.20
Public money
23(1)All public money shall be deposited to the credit of the Province in such banks, trust companies or credit unions as may be designated by the Minister.
23(1.1)The Minister shall not designate a bank or trust company for the purposes of subsection (1) unless the bank or trust company is a member of the Canadian Payments Association under the Canadian Payments Association Act (Canada).
23(1.2)The Minister shall not designate a credit union for the purposes of subsection (1) unless the credit union is a member of a federation that is a member of the Canadian Payments Association under the Canadian Payments Association Act (Canada).
23(2)Every person who collects or receives public money
(a) shall deposit such public money to the credit of the Province, and
(b) shall keep a record of receipts and deposits,
as prescribed by regulation.
1966, c.10, s.22; 1979, c.23, s.3; 1993, c.4, s.1
Fiscal year
24Revenues or refunds of expenditures received by the Province within three months after the end of the fiscal year to which they apply, and revenues earned by or refunds due to the Province at the end of the fiscal year but not received within three months after the end of the fiscal year, may be credited to the appropriate accounts of that fiscal year.
1966, c.10, s.23; 1981, c.26, s.2
Consolidated Fund
25A commission, rebate or refund payable under any Act is to be paid out of the Consolidated Fund and charged to the appropriate revenue but, if that source of revenue is no longer available, such payments are deemed to be expenditures out of a statutory appropriation.
1966, c.10, s.24
Remission of tax, fee or penalty
26(1)The Board may remit any tax, fee or penalty.
26(2)A remission under this section may be total or partial, conditional or unconditional.
26(3)Remissions under any Act are to be paid out of the Consolidated Fund and, if more than five hundred dollars, are to be reported in the Public Accounts.
1966, c.10, s.25; 1994, c.19, s.1
Securities
27(1)The Minister may purchase, acquire and hold securities and pay therefor out of the Consolidated Fund.
27(2)The Minister may sell any securities purchased, acquired or held under subsection (1).
27(2.1)In addition to subsection (1), the Minister may purchase, acquire and hold such investments as are approved by the Lieutenant-Governor in Council upon the recommendation of the Minister, and pay therefor out of the Consolidated Fund.
27(2.2)The Minister may sell any investments purchased, acquired or held under subsection (2.1).
27(3)A net profit resulting in any fiscal year from the sale of securities and other investments under this section is to be credited to the revenues of that fiscal year, and a net loss incurred in any fiscal year from such sales is to be charged to an appropriation provided for that purpose.
1966, c.10, s.26; 1979, c.23, s.4
Securities
28Notwithstanding any other Act, no securities are to be purchased by any department, agency or crown corporation of the Province or by any administration, board, commission or sinking fund trustee appointed under any Act without the approval of the Minister.
1966, c.10, s.27
Forgiveness of debt
29(1)Subject to subsection (2), the Board, in accordance with the regulations, may delete from the assets of the Province in whole or in part any obligation or debt due to the Province or any claim by the Province.
29(2)The Secretary of the Board, in accordance with the regulations, may delete from the assets of the Province any obligation or debt due to or claim by the Province that does not exceed one hundred dollars.
29(3)Deletions under this section may be charged
(a) to applicable revenues or reserves, or
(b) if there are no applicable revenues or reserves, to the Consolidated Fund as an appropriation.
29(4)Deletions under this section during any year are to be reported in the Public Accounts for that year.
29(5)Where any public money is included in any reserve established under this Act it is to be charged to the Consolidated Fund as an expenditure.
1966, c.10, s.28; 1994, c.19, s.2
Payment out of Consolidated Fund
30Subject to section 34, no payment is to be made out of the Consolidated Fund without the authority of the Legislature.
1966, c.10, s.29
Estimates
31All estimates of expenditures submitted to the Legislature are to be for the services to be rendered during the fiscal year.
1966, c.10, s.30
Guarantees
32A guarantee by the Province of payment of any obligation requires the authority of the Legislature, and, subject to the Act authorizing the guarantee, any amount required to be paid under the guarantee is to be paid out of the Consolidated Fund.
1966, c.10, s.31
Payments out of Consolidated Fund
33(1)Money paid to the Province for a special purpose and deposited to the credit of the Consolidated Fund may be paid out of the Consolidated Fund for that purpose.
33(2)Subject to any other Act, the Board may order the Minister to pay, out of the Consolidated Fund, interest as prescribed by regulation on money referred to in subsection (1).
1966, c.10, s.32
Special warrants
34(1)When
(a) the Legislature is not in session,
(b) expenditures not foreseen or provided for by the Legislature are required urgently for the public good, and
(c) the Board approves,
the Lieutenant-Governor in Council may order a special warrant prepared, to be signed by the Lieutenant-Governor, authorizing payment out of the Consolidated Fund of the amount included in the special warrant.
34(2)For the purposes of this section the Legislature shall be deemed to be not in session when it has been adjourned indefinitely or for a period in excess of thirty days.
34(3)A special warrant made under this section is deemed to be an appropriation for the fiscal year for which the warrant is made.
34(4)Where a special warrant has been issued pursuant to this section, the amounts appropriated thereby shall be submitted at the next ensuing session of the Legislature by means of a special Appropriation Act for the amounts so appropriated in each fiscal year.
34(5)Every special warrant issued pursuant to this section shall be published in The Royal Gazette within thirty days after it is issued.
34(6)Subsection (4) and (5) shall apply to special warrants issued in relation to expenditures that are made in, and chargeable to, fiscal years commencing on or after April 1, 1971.
1966, c.10, s.33; 1971, c.33, s.2
Payments out of Consolidated Fund
35Notwithstanding the provisions of this or any other Act, the Comptroller may make such payments out of the Consolidated Fund as are required to provide, from the beginning of the fiscal year until supply is voted by the Legislature for that year, or the thirty-first day of July, whichever is earlier, the ordinary public services for which appropriations were made for the previous fiscal year.
1968, c.28, s.2; 1981, c.26, s.3
Approval of estimates
36(1)The head of each department for which an appropriation is required, shall prepare and submit to the Board for review and approval the estimated amounts required for the operation of that department for the ensuing fiscal year.
36(2)The estimates are to contain the statutory appropriations not required to be voted by the Legislature.
36(3)No expenditure is to be made unless provided for in an appropriation.
36(4)If the details respecting all or part of an appropriation show an item as a revenue or a refund of expenditures, the appropriation shall be deemed to authorize the payment of an amount equal to the aggregate of
(a) the amount expressly appropriated,
(b) the amount of the estimated revenues or refunds of expenditures set out in the details respecting the appropriation, and
(c) with the approval of the Board, the amount by which the actual revenues or refunds of expenditures exceed the estimated revenues or refunds of expenditures set out in the details respecting the appropriation.
1966, c.10, s.34; 1994, c.61, s.1
Payment of appropriation
37(1)The balance of an appropriation voted for a fiscal year that remains unexpended at the end of that fiscal year shall lapse, except that charges relating to work performed, goods received, services rendered or liabilities incurred during the fiscal year may be made to that appropriation within three months after the end of the fiscal year.
37(2)Notwithstanding subsection (1) or any other provision of this Act, any or all of the balance of an appropriation that remains unexpended at the end of the fiscal year for which it was voted may, with the approval of the Board, be expended in the ensuing fiscal year without further authorization by the Legislature.
1966, c.10, s.35; 1968, c.28, s.3; 1981, c.26, s.4; 1994, c.61, s.2
Contracts with the Province
38(1)No contract is to be made by which money is to be paid during the fiscal year in which the contract is made unless there is a sufficient unencumbered balance in the applicable appropriation.
38(2)Every contract
(a) made by the Province after the coming into force of this section, and
(b) providing for payment of public money,
is deemed to contain the following term:
No payment is to be made by the Province under this contract in any fiscal year unless an appropriation against which the payment is to be charged is made in that fiscal year.
38(3)The Minister of a department or any person designated by such Minister shall ensure that all contracts under the administration and control of such Minister and involving the payment of public money are retained.
38(4)The provisions of subsections (1) and (2) do not apply to a guarantee made, a contract of indemnity entered into, or bonds, debentures, notes or other securities issued, by the Province or any agency thereof.
1966, c.10, s.36; 1968, c.28, s.4; 2000, c.15, s.1
Form and approval of requisitions and payments
39(1)No charge is to be made against an appropriation except upon the requisition of the head of the department for which the appropriation was made.
39(2)Every requisition for payment out of the Consolidated Fund is to be made in the manner prescribed by the Comptroller.
39(3)The Comptroller shall reject a requisition where the payment
(a) would not be a lawful charge against the appropriation, or
(b) would result in an expenditure in excess of the appropriation.
39(4)The Comptroller may transmit any requisition to the Board for its approval.
39(5)Where the Comptroller
(a) refuses to make a payment, or
(b) disallows an item in an account,
the head of the department concerned may report the circumstances to the Board, which may alter or confirm the decision of the Comptroller.
1966, c.10, s.37
Approval of accounts
40Where an account is presented to the Comptroller for work performed, goods supplied or services rendered for or to the Province, unless the head of a department certifies
(a) that the work has been performed or goods supplied or services rendered, and
(b) that the price charged or payment requested
(i) is in accordance with a contract, or
(ii) if not specified by contract, is reasonable,
the Comptroller may refuse payment.
1966, c.10, s.38
Form of appropriation
41Every payment under an appropriation is to be made by the Comptroller in accordance with the regulations.
1966, c.10, s.39
Refunds and repayments
42(1)Where a refund or repayment of any expenditure is received in the same fiscal year in which the appropriation was made against which the expenditure was charged, the refund or repayment is to be credited to that appropriation.
42(2)Subject to section 24, where a refund or repayment of any expenditure is received in a fiscal year other than the fiscal year in which the appropriation was made against which the expenditure was charged, the refund or repayment is revenue in the fiscal year in which it is received.
1966, c.10, s.40; 1981, c.26, s.5
Departmental records of real property and personal property
43The Minister of a department or any person designated by such Minister shall ensure that adequate records of the real property and personal property under the administration and control of such Minister are maintained.
1966, c.10, s.41; 1996, c.9, s.1
Maximum balance for inventory accounts
44The balance of an inventory account for a department shall not exceed the amount fixed by the Board.
1966, c.10, s.42; 1973, c.34, s.1; 1975, c.22, s.4; 1984, c.44, s.9; 1996, c.9, s.2
Repealed
45Repealed: 1996, c.9, s.3
1966, c.10, s.43; 1973, c.34, s.1; 1996, c.9, s.3
Deletions from inventory accounts
46Where deletions from an inventory account for a department, whether for shortages or obsolescence, exceed in the aggregate five hundred dollars within any fiscal year, the total shall be reported in the Public Accounts.
1966, c.10, s.44; 1973, c.34, s.1; 1996, c.9, s.4
Form of public accounts
47The Minister shall keep accounts in accordance with the regulations showing
(a) the revenues of the Province;
(b) the expenditures made under and commitments chargeable against each appropriation;
(c) the other payments into and out of the Consolidated Fund; and
(d) the assets and direct and contingent liabilities of the Province, and reserves established with respect thereto.
1966, c.10, s.46
Public accounts before Legislature
48(1)Each year the Minister shall lay the Public Accounts before the Legislative Assembly
(a) on December 31 in the year to which the Public Accounts relates if the Legislature is in session on that date, or
(b) when the Legislature is not in session on December 31 in the year to which the Public Accounts relates, within ten days following the commencement of the next ensuing session.
48(2)Subject to subsection (3), the Minister shall prescribe the form of the Public Accounts in accordance with the regulations.
48(3)The Public Accounts for a fiscal year shall include
(a) the financial statements of the Province for the fiscal year that report on its financial position and results of operations and a statement of the accounting principles followed in the preparation of those financial statements, and
(b) any other statement required by any Act or regulation to be included in the Public Accounts for the fiscal year.
1966, c.10, s.47; 1984, c.23, s.2; 1988, c.14, s.1; 1992, c.8, s.1; 1996, c.10, s.2
Laying before the Legislative Assembly financial statements examined by Auditor General
48.1The Minister shall lay before the Legislative Assembly not later than September 30 in each year the financial statements of the Province for the previous fiscal year with respect to which the Auditor General, following examination, has given an opinion in accordance with section 10 of the Auditor General Act.
2006, c.F-14.03, s.16
Repealed
49Repealed: 2006, c.F-14.03, s.16
1966, c.10, s.48; 1984, c.23, s.1; 2001, c.9, s.1; 2006, c.F-14.03, s.16
Assignment of debts of the Province
50(1)Subject to this or any Act a debt of the Province is not assignable.
50(2)Notwithstanding subsection (1), bonds, debentures, notes and other securities issued or guaranteed by the Province or any agency thereof are assignable in accordance with their respective terms.
1966, c.10, s.49; 1968, c.28, s.4A
Assignment of debts of the Province
51(1)Subject to subsection (3), any absolute assignment in writing under the hand of the assignor of
(a) a debt due or becoming due from the Province under a contract, or
(b) any other debt of the Province prescribed by regulation,
of which notice has been given under section 52 is effectual in law subject to all equities that would have been entitled to priority over the right of the assignee if this section had not been enacted.
51(2)Any assignment under subsection (1) transfers the debt and the power to give a discharge of that debt from the date of service of the notice under section 52.
51(3)Any amount due or becoming due by the Province as salary, wages, pay or pay and allowances is not assignable.
1966, c.10, s.50
Assignment of debts of the Province
52Notice of an assignment under subsection 51(1) is to be given to the Comptroller at Fredericton
(a) by personal service, or
(b) by registered mail.
1966, c.10, s.51
Accounts due to the Province
53(1)Where any person has received public money and has not paid it over, accounted for it or applied it as required, the Minister may notify such person in accordance with the regulations
(a) to pay over, account for or apply such money as the case may be, and
(b) to transmit to the Minister proper vouchers that he has done so.
53(2)Where a person fails to comply with a notice under subsection (1) the Minister may institute proceedings for recovery of the money mentioned in subsection (1) together with interest thereon at the rate prescribed by regulation from the date of failure to pay over, account for or apply such money.
53(3)In any proceedings under subsection (2) the Minister may state an account between the person and the Province, which is prima facie evidence that the amount stated therein is due from the person to the Province without proof of the signature or official character of the Minister.
1966, c.10, s.52; 1979, c.23, s.5; 1984, c.44, s.10
Enforcement
54(1)Where any person fails to transmit any account, statement, return or voucher as required by this or any Act, he shall forfeit and pay to the Province the sum of one hundred dollars to be recovered with costs as a debt due to the Province.
54(2)In any action for recovery of the sum forfeited under subsection (1) the onus of proving that the account, statement, return or voucher was so transmitted rests upon the defendant.
1966, c.10, s.53
Evidence
55An affidavit showing that a person has received any public money and has failed to pay over such money as required by this or any Act is prima facie evidence of the facts stated therein.
1966, c.10, s.54
Negligence of civil servant
56Where by reason of neglect of duty by a person employed in collecting or receiving any public money, a sum of money is lost to the Province, that person is accountable for such sum as if he had collected and received it and it may be recovered from him as if he had collected and received it.
1966, c.10, s.55
Suspension of civil servant
57Where any person employed in the public service to collect, manage or disburse public money
(a) receives any compensation or reward for the performance of any official duty, except as by law prescribed;
(b) conspires or colludes with or assists any person to defraud the Province;
(c) knowingly permits any violation of the law relating to the collection, management or disbursement of public money;
(d) wilfully makes or signs any false entry in any book or wilfully makes or signs any false certificate or return in any case in which it is his duty to make an entry, certificate or return;
(e) having knowledge of the violation of any law relating to the collection, management or disbursement of public money or of fraud committed against the Province under any such law, fails to report such knowledge to a superior officer; or
(f) demands, accepts or attempts to collect any sum of money, or other thing of value for the compromise, adjustment or settlement of any charge or complaint for any violation or alleged violation of law;
the Minister may suspend that person from his employment.
1966, c.10, s.56; 1975, c.22, s.5
Property received by civil servant
58All property kept, received by or possessed in connection with his employment by any person employed to collect, manage or disburse public money is property of the Province.
1966, c.10, s.57
Recoveries by Province
59(1)Where any person is indebted to the Province in a specific sum of money, the Comptroller may retain by way of deduction or set-off the amount of any such indebtedness out of any sum of money that may be due or payable by the Province to that person.
59(2)The Comptroller may recover any overpayment made out of the Consolidated Fund for salary, wages, pay or pay and allowance out of any sum of money that may be due or payable by the Province to the person to whom such overpayment was made.
1966, c.10, s.58; 1979, c.23, s.6
Administrative charge
59.1(1)Except where otherwise provided under any other Act or any regulation, contract or arrangement, an administrative charge is payable in accordance with the regulations by a person who, in payment or settlement of an amount due to the Province,
(a) presents a means of payment that is subsequently dishonoured, or
(b) authorizes the direct debiting at a specified time of an amount at a bank, credit union or other financial institution and the debit is not made at the specified time.
59.1(2)An administrative charge payable under this section constitutes a debt due to the Province and may be recovered by action by the Province in any court of competent jurisdiction.
1996, c.8, s.1
Reports to Legislature
60When any account, statement, return or document required by any Act or otherwise to be laid before the Legislature contains the same information or less information than is contained in the Public Accounts, the Lieutenant-Governor in Council may direct that the account, statement, return or document be discontinued.
1966, c.10, s.59
Lease or transfer of property of Province
61Subject to any other Act, no transfer, lease or loan of property of the Province is to be made except in accordance with regulations.
1966, c.10, s.60
Regulations
62On the recommendation of the Board the Lieutenant-Governor in Council may make regulations to give effect to this Act and without restricting the generality of the foregoing may make regulations
(a) respecting the collection, management, administration of and the accounting for public money;
(b) respecting the keeping of financial records of the Province;
(c) respecting the establishment of reserves;
(d) prescribing the departments and divisions of the public service to which this Act applies;
(e) authorizing accountable advances and the terms and conditions of repayment thereof;
(f) for the efficient administration of the public service;
(g) respecting depositing of public money;
(h) respecting the keeping of records of receipts and deposits of public money;
(i) prescribing a scale of fees to be charged for services provided by the Province to any person;
(j) respecting the deletion from the assets of the Province of any obligation or debt due to, or claim by, the Province;
(k) subject to any other Act, prescribing payment of interest on money paid to the Province for a special purpose and deposited in the Consolidated Fund;
(k.1) prescribing the rate of interest for the purposes of subsection 53(2);
(l) respecting payments under an appropriation;
(m) respecting the conditions under which contracts involving public money may be made;
(n) Repealed: 1996, c.9, s.5
(o) respecting the accounts to be kept under section 47;
(p) Repealed: 1996, c.9, s.5
(q) Repealed: 1996, c.9, s.5
(r) respecting the form of the Public Accounts;
(s) prescribing additional classes of debts due from the Province for the purposes of subsection 51(1);
(t) prescribing the form and manner in which a notice referred to in section 53 is to be given;
(t.1) respecting administrative charges under section 59.1;
(u) subject to any other Act, prescribing the conditions under which property of the Province is to be disposed of, transferred, leased or lent; and
(v) generally for the better administration of this Act.
1966, c.10, s.61; 1969, c.31, s.3; 1971, c.33, s.3; 1973, c.34, s.2; 1975, c.22, s.6; 1979, c.23, s.7; 1994, c.19, s.3; 1996, c.8, s.2; 1996, c.9, s.5
Schedule A: Repealed: 1975, c.22, s.7
1975, c.22, s.7
Schedule B: Repealed: 1975, c.22, s.7
1975, c.22, s.7
N.B. This Act is consolidated to September 1, 2011.