Acts and Regulations

2011, c.160 - Financial Administration Act

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Full text
Current to 1 January 2024
2011, c.160
Financial Administration Act
Deposited May 13, 2011
Definitions
1The following definitions apply 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 Treasury Board.(Conseil)
“Chair” means the Chair of the Treasury Board.(président)
“Consolidated Fund” means, despite any other Act, the aggregate of all public moneys 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) a department prescribed by regulation, and
(b) a 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.(exercice financier)
“Minister” means the Minister of Finance and Treasury Board and includes any person designated by the Minister to act on the Minister’s behalf.(ministre)
“Minister of Finance” Repealed: 2019, c.29, s.59
“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 the statute, trust, treaty, undertaking or contract.(somme versée à la province à une fin spéciale)
“negotiable instrument” includes a cheque, draft, traveller’s cheque, bill of exchange, postal note, money order and any other similar instrument.(effet de commerce négociable)
“Province” means the Crown in right of the Province of New Brunswick.(province)
“public money” means all money received or collected on behalf of the Province and includes(fonds 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 a province of Canada,
(b) bonds or debentures of a corporation if payment is guaranteed both as to principal and interest by Canada, by a province of Canada, or by a local government of the Province of New Brunswick, or
(c) bonds or debentures of a local government of the Province of New Brunswick.
R.S.1973, c.F-11, 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; 2012, c.39, s.67; 2012, c.52, s.22; 2015, c.6, s.7; 2016, c.37, s.70; 2017, c.20, s.69; 2019, c.29, s.59; 2023, c.17, s.90
Administration application
2012, c.52, s.22
1.1(1)Subject to subsection (2), the Minister shall administer this Act and may appoint one or more persons to act on the Minister’s behalf.
1.1(2)The Chair shall administer those portions of this Act that relate to the operation and responsibilities of the Board.
1.1(3)Repealed: 2019, c.29, s.59
2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Administration
Repealed: 2012, c.39, s.67
2012, c.39, s.67
2Repealed: 2012, c.39, s.67
R.S.1973, c.F-11, s.2; 2012, c.39, s.67
Treasury Board
2016, c.37, s.70
3(1)There shall be a board called the Treasury Board consisting of
(a) the Minister of Finance and Treasury Board who shall be the Chair,
(b) a vice-chair who shall be a minister, other than the Minister of Finance and Treasury Board, designated by the Lieutenant-Governor in Council, and
(c) those other members of the Executive Council that are appointed by the Lieutenant-Governor in Council.
3(2)The Lieutenant-Governor in Council may appoint additional members of the Executive Council or members of the Legislative Assembly 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.
R.S.1973, c.F-11, s.3; 1984, c.44, s.2; 1992, c.2, s.22; 2012, c.39, s.67; 2012, c.52, s.22; 2016, c.37, s.70; 2016, c.37, s.200; 2019, c.29, s.59
Secretary to Board
2016, c.37, s.70
4The Lieutenant-Governor in Council shall appoint a deputy minister as Secretary to Treasury Board, and the Board shall communicate through him or her with any department, office, board, agency, officer or other person.
R.S.1973, c.F-11, s.4; 1984, c.44, s.3; 1992, c.2, s.22; 2012, c.39, s.67; 2012, c.52, s.22; 2016, c.37, s.200
Powers of the Board
5(1)The Board shall act as a committee of the Executive Council on all matters relating to the following:
(a) financial management, including
(i) estimates, expenditures and accounts,
(ii) 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
(iii) procedures by which departments manage, record and account for revenues received or receivable from any 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 of it, and the determination and control of establishments in the public service;
(e) personnel management in the public service, including staffing and appointments, and the determination of terms and conditions of employment of persons employed in the public service;
(f) any other matters that 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 departments are to be kept;
(b) direct any person receiving, managing or disbursing public funds to keep those books, records and accounts that the Board directs; and
(c) direct the coordination of administrative functions and services among and within departments.
5(3)Despite any other Act, the Board may prescribe the duties of the officers and clerks in the 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.
R.S.1973, c.F-11, s.5; 1975, c.22, s.2; 1984, c.44, s.4; 2012, c.39, s.67
Personnel management powers of the Board
6(1)The following definitions apply in this section.
“enactment” includes a regulation, order or other instrument made under the authority of an Act.(texte législatif)
“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.(services publics)
“separate employer” means a separate employer within the meaning of the Public Service Labour Relations Act.(employeur distinct)
6(2)Subject to the provisions of any enactment respecting the powers and functions of a separate employer but despite any other provision contained in any enactment, 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, the Board may
(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 that 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 those persons and any related matters;
(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 by 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 any other matters, including terms and conditions of employment not otherwise specifically provided for in this subsection, that the Board considers necessary for effective personnel management in the public service.
6(3)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 the manner and subject to the terms and conditions that the Board directs, and the Board may revise or recall and reinstate that delegation.
6(4)If in an enactment there is a reference to a matter that may be determined, fixed, provided for, regulated or established under subsection (2), the reference shall be construed as a reference to this Act, except as regards any transaction, matter or thing that occurred before the commencement of this section.
R.S.1973, c.F-11, s.6; 1975, c.22, s.3; 1984, c.44, s.5
No special payments or special benefits
2017, c.61, s.1
6.1(1)The following definitions apply in this section.
“employer” means employer as defined in the Public Service Labour Relations Act.(employeur)
“enactment” includes a regulation, order or other instrument made under the authority of an Act.(texte législatif)
“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.(services publics)
“special payment” or “special benefit” means any payment or benefit but does not include any payment in lieu of notice of termination in an amount consistent with common law principles or any payment or benefit (paiement spécial) or(prestation spéciale)
(a) provided under an enactment,
(b) provided under a pension plan registered under the Income Tax Act (Canada),
(c) provided under a retirement compensation arrangement as defined in the Income Tax Act (Canada), or
(d) provided under an employment contract, excluding any term that provides for payment of an amount in lieu of notice of termination that is greater than an amount consistent with common law principles and that was agreed to during the period referred to in subsection (3).
6.1(2)Despite sections 5 and 6, if the employment contract of any person employed in the public service is terminated after the commencement of this section, neither the Province nor an employer shall provide a special payment or special benefit to the person as a result of the termination nor agree with the person to do so nor engage in negotiations with the person to that end.
6.1(3)Subsection (2) applies only between the period beginning on the date the writs are issued for a provincial general election and ending on the date of the post-election appointment of the new members of the Executive Council.
6.1(4)This section does not apply to a person employed in the public service who is represented by a bargaining agent as defined in the Public Service Labour Relations Act.
2017, c.61, s.1
Information required by the Board
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.
R.S.1973, c.F-11, s.7
Department of Finance and Treasury Board
2016, c.37, s.70; 2019, c.29, s.59
7.1The Minister shall preside over the Department of Finance and Treasury Board.
2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Responsibilities of Minister
2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
7.2The Minister has the management and direction of the Department of Finance and Treasury Board, the management of the Consolidated Fund and public debt and the supervision, control and direction of all matters relating to the banking and security transactions of the Province not by this or any other Act assigned to the Board, to the Chair or to any other Minister.
2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Department of Finance
Repealed: 2012, c.39, s.67
2012, c.39, s.67
8Repealed: 2012, c.39, s.67
R.S.1973, c.F-11, s.8; 2012, c.39, s.67
Responsibilities of Minister
Repealed: 2012, c.39, s.67
2012, c.39, s.67
9Repealed: 2012, c.39, s.67
R.S.1973, c.F-11, s.9; 2012, c.39, s.67
Agreements with the Government of Canada
10The Lieutenant-Governor in Council may authorize a member of the Executive Council, on behalf of the Province or an agency of the Province, to enter into agreements with the Government of Canada or any of its agencies to do any of the following under the authority of a financial assistance program of the Government of Canada or its agencies:
(a) borrow money by way of security or otherwise;
(b) guarantee payment of an obligation; or
(c) transfer money.
1974, c.15 (Supp.), s.1; 1979, c.23, s.2; 1984, c.44, s.6
Taxation agreements
11With the approval of the Lieutenant-Governor in Council and on behalf of the Crown or an agency of the Crown, the Minister may enter into taxation agreements, or amend the terms of a taxation agreement entered into, with the Government of Canada or any of its agencies.
1978, c.22, s.1; 2012, c.39, s.67; 2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Deputy Minister of Finance and Treasury Board
2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
11.1There shall be a Deputy Minister for the Department of Finance and Treasury Board appointed by the Lieutenant-Governor in Council.
2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Deputy Minister of Finance
Repealed: 2012, c.39, s.67
2012, c.39, s.67
12Repealed: 2012, c.39, s.67
R.S.1973, c.F-11, s.10; 2012, c.39, s.67
Comptroller
13(1)Despite the Civil Service Act, there shall be an officer in the Department of Finance and Treasury Board called the Comptroller to be appointed by the Lieutenant-Governor in Council.
13(2)The Comptroller holds office during good behaviour, but the Lieutenant-Governor in Council may remove him or her for cause.
13(3)If the Comptroller is removed from office, the Minister shall lay the Order in Council providing for his or her removal and the documents relating to it 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.
R.S.1973, c.F-11, s.11; 2012, c.39, s.67; 2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Duties of Comptroller
14The Comptroller shall do the following:
(a) ensure the proper receipt, recording and disposition of public money;
(b) control the account classification as determined by the Board;
(c) control disbursement from the Consolidated Fund in accordance with this Act;
(d) subject to the direction of the Board, maintain or cause to be maintained the appropriation and financial accounts relating to the operations of the Consolidated Fund and coordinate procedures related to it;
(e) prepare the Public Accounts and any other financial statements and reports required by the Minister or the Board; and
(f) ensure compliance with administrative directions of the Board.
R.S.1973, c.F-11, s.12; 1996, c.10, s.1; 2012, c.39, s.67; 2012, c.52, s.22
Powers of Comptroller
15(1)Despite any other Act, the Comptroller may
(a) examine files, documents and records relating to the accounts of any portion of the public service, and
(b) require and receive from any person in the public service information, reports and explanations necessary for the performance of his or her duties.
15(2)The Comptroller may station in any 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 of the public service shall provide the necessary office accommodation for that person.
15(3)Despite the Civil Service Act, the Comptroller may suspend from the performance of his or her duties any person employed in his or her office.
R.S.1973, c.F-11, s.13; 1984, c.44, s.7
Accounting and other services
16(1)In this section and in section 15, “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 15.(services publics)
16(2)On the request of the head of any portion of the public service and with the approval of the Minister, the Comptroller may
(a) provide for that portion of the public service accounting and other services in connection with the collection and accounting of public money, and
(b) examine the collection and accounting practices of that portion of the public service and report on them to the head of that portion of the public service.
R.S.1973, c.F-11, s.14; 1984, c.44, s.8; 2012, c.39, s.67; 2012, c.52, s.22
Public money
17(1)All public money shall be deposited to the credit of the Province in those banks, trust companies or credit unions that may be designated by the Minister.
17(2)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 Act (Canada).
17(3)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 Act (Canada).
17(4)Every person who collects or receives public money shall do the following in the manner prescribed by regulation:
(a) deposit that public money to the credit of the Province; and
(b) keep a record of receipts and deposits.
R.S.1973, c.F-11, s.23; 1979, c.23, s.3; 1993, c.4, s.1; 2012, c.39, s.67; 2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Revenues or refunds of expenditures
18Revenues 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.
R.S.1973, c.F-11, s.24; 1981, c.26, s.2
Commissions, rebates or refunds payable under any Act
19A 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, those payments are deemed to be expenditures out of a statutory appropriation.
R.S.1973, c.F-11, s.25
Remission
2012, c.55, s.1
20(1)The Board may remit any tax, fee or penalty.
20(1.1)The Minister may remit any tax and any associated interest and penalties in any of the following circumstances:
(a) the bankruptcy of the taxpayer;
(b) in the case of the tax imposed under the Real Property Tax Act,
(i) the property account number is terminated,
(ii) the Minister purchases or attempts to sell the real property at a sale held under section 12 of that Act, or
(iii) the real property is assessed in the name of the Province and tax arrears are due and payable on the property; or
(c) the total amount to be remitted does not exceed $25,000 and the Minister considers it in the public interest to do so or considers that hardship or injustice has resulted or is likely to result.
20(2)A remission under this section may be total or partial, conditional or unconditional.
20(3)Remissions under any Act are to be paid out of the Consolidated Fund and, if more than $500, are to be reported in the Public Accounts.
R.S.1973, c.F-11, s.26; 1994, c.19, s.1; 2012, c.55, s.2; 2016, c.37, s.70; 2019, c.29, s.59; 2022, c.42, s.6
Securities and other investments
21(1)The Minister may purchase, acquire and hold securities and pay for them out of the Consolidated Fund.
21(2)The Minister may sell any securities purchased, acquired or held under subsection (1).
21(3)In addition to subsection (1), the Minister may purchase, acquire and hold the investments approved by the Lieutenant-Governor in Council on the recommendation of the Minister, and pay for them out of the Consolidated Fund.
21(4)The Minister may sell any investments purchased, acquired or held under subsection (3).
21(5)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 those sales is to be charged to an appropriation provided for that purpose.
R.S.1973, c.F-11, s.27; 1979, c.23, s.4; 2012, c.39, s.67; 2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Approval of Minister for purchase of securities
2016, c.37, s.70; 2019, c.29, s.59
22Despite 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.
R.S.1973, c.F-11, s.28; 2012, c.39, s.67; 2012, c.52, s.22; 2016, c.37, s.70; 2019, c.29, s.59
Deletions from the assets of the Province
23(1)Subject to subsections (2) and (2.1), 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.
23(2)The Secretary to 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 $100.
23(2.1)The Minister may delete from the assets of the Province any obligation or debt due to or claim by the Province that pertains to any tax and any associated interest and penalties in any of the following circumstances:
(a) the bankruptcy of the taxpayer;
(b) in the case of the tax imposed under the Real Property Tax Act,
(i) the property account number is terminated,
(ii) the Minister purchases or attempts to sell the real property at a sale held under section 12 of that Act, or
(iii) the real property is assessed in the name of the Province and tax arrears are due and payable on the property; or
(c) the total amount to be deleted does not exceed $25,000 and the Minister considers it in the public interest to do so or considers that hardship or injustice has resulted or is likely to result.
23(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.
23(4)Deletions under this section during any year are to be reported in the Public Accounts for that year.
23(5)If any public money is included in a reserve established under this Act, it is to be charged to the Consolidated Fund as an expenditure.
R.S.1973, c.F-11, s.29; 1994, c.19, s.2; 2012, c.55, s.3; 2016, c.37, s.70; 2019, c.29, s.59; 2022, c.42, s.6
Payments out of the Consolidated Fund
24Subject to section 28, no payment is to be made out of the Consolidated Fund without the authority of the Legislature.
R.S.1973, c.F-11, s.30
Estimates
25All estimates of expenditures submitted to the Legislature are to be for the services to be rendered during the fiscal year.
R.S.1973, c.F-11, s.31
Guarantees
26A guarantee by the Province of payment of an 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.
R.S.1973, c.F-11, s.32
Money paid to the Province for a special purpose
27(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.
27(1.1)Repealed: 2016, c.37, s.70
27(2)Subject to any other Act, the Board may order the payment of interest out of the Consolidated Fund, as prescribed by regulation, on money referred to in subsection (1).
R.S.1973, c.F-11, s.33; 2012, c.39, s.67; 2012, c.52, s.22; 2016, c.37, s.70
Special warrants
28(1)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 if
(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.
28(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 30 days.
28(3)A special warrant made under this section is deemed to be an appropriation for the fiscal year for which the warrant is made.
28(4)When a special warrant has been issued under this section, the amounts appropriated by it 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.
28(5)Every special warrant issued under this section shall be published in The Royal Gazette within 30 days after it is issued.
28(6)Subsections (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.
R.S.1973, c.F-11, s.34
Payments for ordinary public services
29Despite the provisions of this or any other Act, the Comptroller may make those 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 July 31, whichever is earlier, the ordinary public services for which appropriations were made for the previous fiscal year.
R.S.1973, c.F-11, s.35; 1981, c.26, s.3
Approval of estimates
30(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.
30(2)The estimates are to contain the statutory appropriations not required to be voted by the Legislature.
30(3)No expenditure is to be made unless provided for in an appropriation.
30(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.
R.S.1973, c.F-11, s.36; 1994, c.61, s.1
Payment of appropriation
31(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.
31(2)Despite subsection (1) or any other provision of this Act, with the approval of the Board, 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 be expended in the ensuing fiscal year without further authorization by the Legislature.
R.S.1973, c.F-11, s.37; 1981, c.26, s.4; 1994, c.61, s.2
Contracts with the Province
32(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.
32(2)Every contract made by the Province after the commencement of this section that provides for the 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.
32(3)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 involving the payment of public money are retained.
32(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 an agency of the Province.
R.S.1973, c.F-11, s.38; 2000, c.15, s.1
Form and approval of requisitions and payments
33(1)No charge is to be made against an appropriation except on the requisition of the head of the department for which the appropriation was made.
33(2)Every requisition for payment out of the Consolidated Fund is to be made in the manner prescribed by the Comptroller.
33(3)The Comptroller shall reject a requisition if the payment
(a) would not be a lawful charge against the appropriation, or
(b) would result in an expenditure in excess of the appropriation.
33(4)The Comptroller may transmit a requisition to the Board for its approval.
33(5)If the Comptroller refuses to make a payment or 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.
R.S.1973, c.F-11, s.39
Approval of accounts
34When 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 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.
R.S.1973, c.F-11, s.40
Form of appropriation
35Every payment under an appropriation is to be made by the Comptroller in accordance with the regulations.
R.S.1973, c.F-11, s.41
Refunds and repayments
36(1)When a refund or repayment of an 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.
36(2)Subject to section 18, when a refund or repayment of an 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.
R.S.1973, c.F-11, s.42; 1981, c.26, s.5
Departmental records of real property and personal property
37The 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 are maintained.
R.S.1973, c.F-11, s.43; 1996, c.9, s.1
Maximum balance for inventory accounts
38The balance of an inventory account for a department shall not exceed the amount fixed by the Board.
R.S.1973, c.F-11, s.44; 1975, c.22, s.4; 1984, c.44, s.9; 1996, c.9, s.2
Deletions from inventory accounts
39When deletions from an inventory account for a department, whether for shortages or obsolescence, exceed in the aggregate $500 within a fiscal year, the total shall be reported in the Public Accounts.
R.S.1973, c.F-11, s.46; 1996, c.9, s.4
Form of accounts
40The Minister shall keep accounts in accordance with the regulations showing the following:
(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 to them.
R.S.1973, c.F-11, s.47; 2012, c.39, s.67; 2012, c.52, s.22
Public Accounts before the Legislature
41(1)Each year, the Minister shall lay the Public Accounts before the Legislative Assembly as follows:
(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 after the commencement of the next ensuing session.
41(2)Subject to subsection (3), the Minister shall prescribe the form of the Public Accounts in accordance with the regulations.
41(3)The Public Accounts for a fiscal year shall include the following:
(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.
R.S.1973, c.F-11, s.48; 1984, c.23, s.2; 1988, c.14, s.1; 1992, c.8, s.1; 1996, c.10, s.2; 2012, c.39, s.67; 2012, c.52, s.22
Financial statements before the Legislature
42Not later than September 30 in each year, the Minister shall lay before the Legislative Assembly 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 11 of the Auditor General Act.
2006, c.F-14.03, s.16; 2012, c.39, s.67; 2012, c.52, s.22
Assignment of debts of the Province
43(1)Subject to this or any other Act, a debt of the Province is not assignable.
43(2)Despite subsection (1), bonds, debentures, notes and other securities issued or guaranteed by the Province or an agency of the Province are assignable in accordance with their respective terms.
R.S.1973, c.F-11, s.50
Absolute assignment in writing
44(1)Subject to subsection (3), an 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 45 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.
44(2)An 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 45.
44(3)Any amount due or becoming due by the Province as salary, wages, pay or pay and allowances is not assignable.
R.S.1973, c.F-11, s.51
Notice of an assignment
45Notice of an assignment under subsection 44(1) is to be given to the Comptroller at The City of Fredericton by personal service or by registered mail.
R.S.1973, c.F-11, s.52
Accounts due to the Province
46(1)When a person has received public money and has not paid it over, accounted for it or applied it as required, the Minister may notify that person in accordance with the regulations
(a) to pay over, account for or apply the money, as the case may be, and
(b) to transmit to the Minister proper vouchers that the person has done so.
46(2)If 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 on the money at the rate prescribed by regulation from the date of failure to pay over, account for or apply the money.
46(3)In any proceedings under subsection (2), the Minister may state an account between the person and the Province, which is proof, in the absence of evidence to the contrary, that the amount stated in the account is due from the person to the Province without proof of the appointment, authority or signature of the Minister.
R.S.1973, c.F-11, s.53; 1979, c.23, s.5; 1984, c.44, s.10; 2012, c.39, s.67; 2012, c.52, s.22
Enforcement
47(1)If a person fails to transmit any account, statement, return or voucher as required by this or any other Act, the person shall forfeit and pay to the Province the sum of $100 to be recovered with costs as a debt due to the Province.
47(2)In an action for recovery of the sum forfeited under subsection (1), the onus of proving that the account, statement, return or voucher was transmitted rests on the defendant.
R.S.1973, c.F-11, s.54
Affidavit as proof
48An affidavit showing that a person has received public money and has failed to pay over the money as required by this or any other Act is proof, in the absence of evidence to the contrary, of the facts stated in the affidavit.
R.S.1973, c.F-11, s.55
Neglect of duty
49If, by reason of neglect of duty by a person employed in collecting or receiving public money, a sum of money is lost to the Province, that person is accountable for the sum as if that person had collected and received it, and the sum may be recovered from that person as if that person had collected and received it.
R.S.1973, c.F-11, s.56
Suspension of person employed in the public service
50The Minister may suspend from his or her employment any person employed in the public service to collect, manage or disburse public money who
(a) receives any compensation or reward for the performance of an official duty, except as prescribed by law;
(b) conspires or colludes with or assists any person to defraud the Province;
(c) knowingly permits a violation of the law relating to the collection, management or disbursement of public money;
(d) wilfully makes or signs a false entry in a book or wilfully makes or signs a false certificate or return in a case in which it is his or her duty to make an entry, certificate or return;
(e) having knowledge of the violation of a 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 that knowledge to a superior officer; or
(f) demands, accepts or attempts to collect a sum of money, or other thing of value for the compromise, adjustment or settlement of a charge or complaint for a violation or alleged violation of law.
R.S.1973, c.F-11, s.57; 1975, c.22, s.5; 2012, c.39, s.67; 2012, c.52, s.22
Property of the Province
51All property kept, received or possessed in connection with his or her employment by a person employed to collect, manage or disburse public money is property of the Province.
R.S.1973, c.F-11, s.58
Recoveries by the Province
52(1)If a 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 the indebtedness out of any sum of money that may be due or payable by the Province to that person.
52(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 the overpayment was made.
R.S.1973, c.F-11, s.59; 1979, c.23, s.6
Recovery through the Minister of National Revenue for Canada
2011, c.52, s.1
52.1(1)In addition to the method of recovery under subsection 52(1), if a person is indebted to the Province in a specific sum of money, the Comptroller may refer the amount of the indebtedness to the Minister of National Revenue for Canada to be recovered by means of applying to it the amount of any refund or repayment that may otherwise be made to the person under the Income Tax Act (Canada) or the New Brunswick Income Tax Act.
52.1(2)The types of indebtedness that may be referred to the Minister of National Revenue for Canada include, without limiting the generality of subsection (1), amounts owed by a person to the Province
(a) under an Act of the Legislature or of the Parliament of Canada or under a regulation made under such an Act,
(b) under a judgment or order of a court, tribunal or other competent authority,
(c) under a lease, loan, guarantee or other contract or instrument, or
(d) as reimbursement of an overpayment received by the person under a government program.
52.1(3)If a limitation period applies to a claim to recover an amount of indebtedness referred to in subsection (1) and the limitation period expires after the amount of the indebtedness has been referred to the Minister of National Revenue for Canada under that subsection for recovery, the amount nevertheless remains recoverable in the manner referred to in that subsection.
2011, c.52, s.1
Administrative charge
53(1)Except if otherwise provided under any other Act or a 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.
53(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 a court of competent jurisdiction.
1996, c.8, s.1
When account, statement, return or document may be discontinued
54When an 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.
R.S.1973, c.F-11, s.60
Transfer, lease or loan of property of the Province
55Subject to any other Act, no transfer, lease or loan of property of the Province is to be made except in accordance with regulations.
R.S.1973, c.F-11, s.61
Regulations
56On 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 of them;
(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;
(l) respecting payments under an appropriation;
(m) respecting the conditions under which contracts involving public money may be made;
(n) respecting the accounts to be kept under section 40;
(o) respecting the form of the Public Accounts;
(p) prescribing additional classes of debts due from the Province for the purposes of subsection 44(1);
(q) prescribing the form and manner in which a notice referred to in section 46 is to be given;
(r) prescribing the rate of interest for the purposes of subsection 46(2);
(s) respecting administrative charges under section 53;
(t) subject to any other Act, prescribing the conditions under which property of the Province is to be disposed of, transferred, leased or lent;
(u) generally for the better administration of this Act.
R.S.1973, c.F-11, s.62; 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
N.B. This Act was proclaimed and came into force September 1, 2011.
N.B. This Act is consolidated to June 16, 2023.