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2024, c.15 - An Act to Amend the Financial Administration Act

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2024, c.15
An Act to Amend the
Financial Administration Act
Assented to June 7, 2024
His Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1Section 1 of the Financial Administration Act, chapter 160 of the Revised Statutes, 2011, is amended
(a) by repealing the definition “appropriation” and substituting the following:
“appropriation” means any authority of the Legislature(crédit budgétaire)
(a) to incur an expense, or
(b) to pay money out of the Consolidated Fund in respect of any expenditure made.
(b) by repealing the definition “department” and substituting the following:
“department” means(ministère)
(a) a department prescribed by regulation, and
(b) a portion of the public service prescribed by regulation.
(c) in the definition “Consolidated Fund” by striking out “means, despite any other Act,” and substituting “means”;
(d) in the definition “public money”
(i) in the portion preceding paragraph (a) by striking out “all money received or collected on behalf of the Province” and substituting “all money belonging or payable to, or received, collected or held by or on behalf of, the Province”;
(ii) in paragraph (b) of the English version by adding “and” at the end of the paragraph;
(iii) by repealing paragraph (c);
(e) by adding the following definition in alphabetical order:
“public service” means, except in section 29, Public Service as defined in the Public Service Labour Relations Act.(services publics)
2The Act is amended by adding after section 1.1 the following:
Conflict with other Acts
1.2If there is a conflict between this Act and a provision of another Act, this Act prevails unless the other Act expressly provides otherwise.
3Section 5 of the Act is amended
(a) in paragraph (1)d) of the French version by striking out “d’un de leurs éléments” and substituting “d’une de leurs subdivisions”;
(b) in subsection (3) by striking out “Despite any other Act, the Board” and substituting “The Board”.
4Section 6 of the Act is amended
(a) in subsection (1) by repealing the definition “public service”;
(b) by repealing subsection (3).
5The Act is amended by adding after section 6 the following:
Delegation by the Board
6.01(1)The Board may, in writing, delegate any of its powers and responsibilities in relation to financial management and personnel management to the appropriate portion of the public service.
6.01(2)In a delegation under subsection (1), the Board may impose any limitations, terms, conditions and requirements that the Board considers appropriate on the delegate.
6.01(3)A delegate shall exercise the delegated powers and responsibilities in accordance with any limitations, terms, conditions and requirements imposed by the Board.
6.01(4)The Board may revoke, in whole or in part, a delegation made under subsection (1).
6Subsection 6.1(1) of the Act is amended by repealing the definition “public service”.
7 Subsection 13(1) of the Act is amended by striking out “Despite the Civil Service Act, there shall be” and substituting “There shall be”.
8Section 15 of the Act is amended
(a) by adding before subsection (1) the following:
15(0.1)The following definitions apply in this section.
“government reporting entity” means the entity constituted by all(périmètre comptable du gouvernement)
(a) departments, and
(b) other entities that, under generally accepted accounting principles for the Canadian public sector, are considered to be controlled by the Province.
“personal information” means personal information as defined in the Right to Information and Protection of Privacy Act. (renseignements personnels)
(b) in subsection (1)
(i) in the portion preceding paragraph (a) by striking out “Despite any other Act, the Comptroller” and substituting “The Comptroller”;
(ii) in paragraph (a) by striking out “public service” and substituting “public service, including any personal information contained in the files, documents and records”;
(iii) in paragraph (b) by striking out “information, reports and explanations necessary for the performance of his or her duties” and substituting “reports, explanations and information, including personal information, necessary for the performance of the Comptroller’s duties”;
(c) in subsection (2) by striking out “portion of the public service any person employed in his or her office to enable him or her to carry out his or her duties, and that portion” and substituting “portion of the public service any person employed in the Comptroller’s office to enable the Comptroller to carry out the Comptroller’s duties, and that portion”;
(d) by adding after subsection (2) the following:
15(2.1)Without restricting the generality of subsection (1), the Comptroller may require and receive financial statements and financial accounting information required for the preparation of the Public Accounts from any entity forming part of the government reporting entity.
(e) by repealing subsection (3) and substituting the following:
15(3)The Comptroller may suspend any person employed in the Comptroller’s office from the performance of the person’s duties.
9Section 16 of the Act is amended
(a) by repealing subsection (1);
(b) in subsection (2)
(i) by striking out the portion preceding paragraph (a) and substituting the following:
16(2)On the request of the head of any portion of the public service and with the Minister’s approval, or on the Comptroller’s own initiative, the Comptroller may
(ii) in paragraph a) of the French version by striking out “cet élément” and substituting “cette subdivision”;
(iii) in paragraph b) of the French version by striking out “cet élément des services publics et faire rapport à leur sujet au chef de cet élément” and substituting “cette subdivision des services publics et en faire rapport à son chef”.
10The heading “Revenues or refunds of expenditures” preceding section 18 of the Act is repealed.
11Section 18 of the Act is repealed.
12Paragraph 20(1.1)(c) of the Act is amended by striking out “$25,000” and substituting “$35,000”.
13The heading “Valeurs et autres biens d’investissement” preceding section 21 of the French version of the Act is repealed and the following is substituted:
Valeurs et autres placements
14Section 21 of the Act is repealed and the following is substituted:
21(1)The Minister may purchase, acquire and hold securities and may make, acquire and hold other investments and may pay for the securities and other investments out of the Consolidated Fund.
21(2)The Minister may sell securities and other investments held by the Minister under subsection (1).
21(3)A net profit resulting in any fiscal year from the sale of securities and other investments under this section shall be credited to the revenues of that fiscal year, and a net loss incurred in any fiscal year from those sales shall be charged to an appropriation voted for that purpose.
15Section 22 of the Act is repealed and the following is substituted:
22No securities are to be purchased by any portion of the public service or by any administration, board, commission or sinking fund trustee appointed by or under any Act without the approval of the Minister.
16Section 23 of the Act is amended
(a) in subsection (2) by striking out “$100” and substituting “$1,000”; 
(b) in subsection (2.1)
(i) in the portion preceding paragraph (a) by striking out “any obligation or debt due to or claim by the Province” and substituting “in whole or in part any obligation or debt due to or claim by the Province”;
(ii) in subparagraph (b)(iii) of the English version by striking out “or” at the end of the subparagraph;
(iii) in paragraph (c) by striking out “$25,000” and “to result.” and substituting “$35,000” and “to result; or”, respectively;
(iv) by adding after paragraph (c) the following:
(d) the amount to be deleted is no longer collectible under the Limitation of Actions Act.
(c) by repealing subsection (3);
(d) in subsection (5) of the English version by striking out “is to be charged” and substituting “shall be charged”.
17Section 25 of the Act is repealed and the following is substituted:
25All estimates submitted to the Legislature shall include expenditures and expenses expected to be incurred in respect of the fiscal year.
18Subsection 28(2) of the Act is amended by striking out “30 days” and substituting “ten days”.
19Section 29 of the Act is amended by striking out “Despite the provisions of this or any other Act” and substituting “Despite any other provision of this Act”.
20Section 30 the Act is amended
(a) by adding after subsection (1) the following:
30(1.1)The Minister shall prepare and submit to the Board for review and approval any supplementary estimates that the Minister determines necessary for the operations of departments for the remainder of the fiscal year.
30(1.2)After the Minister has laid the Public Accounts for a fiscal year before the Legislative Assembly, the Minister shall prepare and submit to the Board for review and approval final supplementary estimates if the Minister determines that the appropriations for that fiscal year are insufficient.
(b) in subsection (3) of the French version by striking out “n’est engagée” and substituting “n’est faite”.
21Subsection 31(1) of the Act is amended by striking out “within three months after the end of the fiscal year” and substituting “until the financial statements of the Province for that fiscal year are laid before the Legislative Assembly”.
22Subsection 32(3) of the Act is amended by striking out “The Minister of a department or any person designated by that Minister shall ensure that all contracts under the administration and control of that Minister” and substituting “The head of a department shall ensure that all contracts under the administration and control of that head of a department”.
23The Act is amended by adding after section 32 the following:
Delegation to an employee of responsibility conferred under subsection 32(3)
32.1(1)The head of a department may, in writing, delegate any responsibility conferred on the head of the department under subsection 32(3) to an employee of the department.
32.1(2)In a delegation under subsection (1), the head of the department may impose any limitations, terms, conditions and requirements that the head of the department considers appropriate on the delegate.
32.1(3)A delegate shall exercise the delegated responsibility in accordance with any limitations, terms, conditions and requirements imposed by the head of the department.
32.1(4)The head of the department may revoke, in whole or in part, a delegation made under subsection (1).
24Subsection 33(1) of the Act is amended by striking out “on the requisition of” and substituting “on requisition by”.
25Section 34 of the Act is repealed and the following is substituted:
34(1)When an account is presented to the Comptroller for work performed, goods supplied or services rendered for or to the Province, the Comptroller may refuse payment unless the following is certified:
(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.
34(2)The certification provided for in subsection (1) is the responsibility of the head of the department that presented the account.
26The Act is amended by adding after section 34 the following:
Delegation to an employee of power or responsibility conferred under section 33 or 34
34.1(1)The head of a department may, in writing, delegate any power or responsibility conferred on the head of the department under section 33 or 34 to an employee of the department.
34.1(2)In a delegation under subsection (1), the head of the department may impose any limitations, terms, conditions and requirements that the head of the department considers appropriate on the delegate.
34.1(3)In a delegation under subsection (1), the head of the department may authorize the delegate to subdelegate the power or responsibility to another employee of the department and to impose on the subdelegate any limitations, terms, conditions and requirements that the delegate considers appropriate, in addition to those imposed by the head of the department under subsection (2).
34.1(4)A delegate or a subdelegate shall exercise the delegated or subdelegated power or responsibility in accordance with any limitations, terms, conditions and requirements imposed by the head of the department under subsection (2).
34.1(5)A subdelegate shall exercise the subdelegated power or responsibilty in accordance with any limitations, terms, conditions and requirements imposed on the subdelegate by the delegate under subsection (3).
34.1(6)The head of the department may revoke, in whole or in part, a delegation made under subsection (1).
34.1(7)A delegate may revoke, in whole or in part, a subdelegation made under subsection (3).
Delegation to head of another department of power or responsibility conferred under section 33 or 34
34.2(1)The head of a department may, in writing, delegate any power or responsibility conferred on the head of the department under section 33 or 34 to the head of another department.
34.2(2)In a delegation under subsection (1), the head of the department may impose any limitations, terms, conditions and requirements that the head of the department considers appropriate on the delegate.
34.2(3)In a delegation under subsection (1), the head of the department may authorize the delegate to subdelegate the power or responsibility to an employee of the department administered by that delegate and to impose on the subdelegate any limitations, terms, conditions and requirements that the delegate considers appropriate, in addition to those imposed by the head of the department under subsection (2).
34.2(4)A delegate or a subdelegate shall exercise the delegated or subdelegated power or responsibility in accordance with any limitations, terms, conditions and requirements imposed by the head of the department under subsection (2).
34.2(5)A subdelegate shall exercise the subdelegated power or responsibilty in accordance with any limitations, terms, conditions and requirements imposed on the subdelegate by the delegate under subsection (3).
34.2(6)The head of the department may revoke, in whole or in part, a delegation made under subsection (1).
34.2(7)A delegate may revoke, in whole or in part, a subdelegation made under subsection (3).
27Section 36 of the Act is amended
(a) in subsection (1) of the English version by striking out “is to be credited” and substituting “shall be credited”;
(b) in subsection (2) by striking out “Subject to section 18, when” and substituting “When”.
28Section 37 of the Act is amended by striking out “The Minister of a department or any person designated by that Minister shall ensure that adequate records of the real property and personal property under the administration and control of that Minister” and substituting “The head of a department shall ensure that adequate records of the real property and personal property under the administration and control of that head of a department”.
29The Act is amended by adding after section 37 the following:
Delegation to an employee of responsibility conferred under section 37
37.1(1)The head of a department may, in writing, delegate any responsibility conferred on the head of the department under section 37 to an employee of the department.
37.1(2)In a delegation under subsection (1), the head of the department may impose any limitations, terms, conditions and requirements that the head of the department considers appropriate on the delegate.
37.1(3)A delegate shall exercise the delegated responsibility in accordance with any limitations, terms, conditions and requirements imposed by the head of the department.
37.1(4)The head of the department may revoke, in whole or in part, a delegation made under subsection (1).
30The heading “Maximum balance for inventory accounts” preceding section 38 of the Act is repealed.
31Section 38 of the Act is repealed.
32Subsection 41(1) of the Act is repealed and the following is substituted:
41(1)The Minister shall lay the Public Accounts for a fiscal year before the Legislative Assembly not later than December 31 following the end of that fiscal year.
33The Act is amended by adding after section 52.1 the following:
Delegation of power conferred under section 52 or 52.1
52.2(1)The Comptroller may, in writing, delegate any power conferred on the Comptroller under section 52 or 52.1 to a person employed in the Comptroller’s office.
52.2(2)In a delegation under subsection (1), the Comptroller may impose any limitations, terms, conditions and requirements that the Comptroller considers appropriate on the delegate.
52.2(3)A delegate shall exercise the delegated power in accordance with any limitations, terms, conditions and requirements imposed by the Comptroller.
52.2(4)The Comptroller may revoke, in whole or in part, a delegation made under subsection (1).
34Section 56 of the Act is amended by repealing paragraph (d) and substituting the following:
(d) prescribing departments and portions of the public service for the purposes of the definition “department” in section 1;
Commencement
35This Act or any provision of it comes into force on a day or days to be fixed by proclamation.