Source: https://www.leg.bc.ca/content/legacy/Web/37th2nd/1st_read/gov05-1.htm
Timestamp: 2018-01-18 23:41:18
Document Index: 163237976

Matched Legal Cases: ['art 3', 'art 3', 'art 4', 'art 4', 'art 1', 'art 2', 'art 3', 'art 4', 'art 3', 'art 4', 'art 1', 'art 2', 'art 3', 'art 3', 'art 4']

BILL 5 -- 2001: BUDGET TRANSPARENCY AND ACCOUNTABILITY AMENDMENT ACT, 2001
BUDGET TRANSPARENCY AND ACCOUNTABILITY AMENDMENT ACT, 2001
1	Section 1 (1) of the Budget Transparency and Accountability Act, S.B.C. 2000, c. 23, is amended
(a)	by repealing the definition of "sustainability", and
"surplus" or "deficit" means the result of the revenues and expenses after including the forecast allowance, if any; .
2	Section 2 (1) is amended by striking out "October 31" and substituting "September 15".
3	Section 3 (2) is amended by striking out "December 31" and substituting "November 15".
Accounting policy advisory committee
4.1	(1)	The minister must appoint a committee, of not less than 5 nor more than 9 members, to advise Treasury Board as to the implementation of generally accepted accounting principles for the government reporting entity.
(2)	The minister must appoint one of the members as the chair of the committee.
(3)	At least 2 members of the committee must be members of a recognized professional accounting body.
(4)	A member of the Legislative Assembly or an employee of the government reporting entity is not eligible to be a member of the committee.
(5)	Subject to subsection (6), the members of the committee hold office for a term set by the minister.
(6)	A member whose appointment to the committee depends on the member holding a specified position in an organization ceases to be a member if he or she ceases to hold that position in that organization.
(7)	The members may be paid reasonable and necessary expenses that arise directly out of the performance of their duties as committee members.
(8)	The minister may receive nominations from the public of British Columbia for appointment to the committee as referred to in subsection (1).
(9)	This section is repealed on March 31, 2004.
5	Sections 5 (2) (e) and 9 (2) (e) are amended by striking out "and disclosure of any material variance of those policies from generally accepted accounting principles for senior governments in Canada".
6	Section 6 is repealed and the following substituted:
When estimates are to be presented
6	(1)	Subject to subsection (2), the minister must present the main estimates for a fiscal year to the Legislative Assembly with the budget for that fiscal year, on the third Tuesday in February in the immediately preceding fiscal year.
(a)	a general election is underway on the third Tuesday in February or as of that date has been recently completed, or
(b)	there has been a general election in a fiscal year before passage by the Legislative Assembly of the final Supply Act for that fiscal year,
the main estimates referred to in subsection (1) must be presented to the Legislative Assembly no later than 90 days after the post-election appointment of the Executive Council.
7	Section 10 is amended by adding the following subsection:
(4)	For a quarterly report for the first 9 months of the fiscal year, the information required under subsection (2) may be made public on the third Tuesday in February of that fiscal year, with the main estimates presented to the Legislative Assembly for the immediately following fiscal year.
8	Section 11 is repealed and the following substituted:
Additional disclosure reports
11	(1)	If
(a)	there is a change in the composition of the government reporting entity, and
(b)	the estimated impact of the change on the forecast deficit or surplus for the fiscal year in which the change first applies, or for any of the following 3 fiscal years, is greater than $25 million,
as soon as practicable after the change, the minister must make public a report on that impact.
(a)	Treasury Board makes a change to the accounting policies for the government reporting entity, and
(b)	the estimated impact of the change on the forecast deficit or surplus for the fiscal year to which the change first applies, or for any of the following 3 fiscal years, is greater than $25 million,
as soon as practicable after Treasury Board approves the change, regardless of when it is to take effect, the minister must make public a report on that impact.
9	The heading to Part 3 is repealed and the following substituted:
Part 3 -- Service Plans .
10	Section 12 (b) and (c) is repealed and the following substituted:
(b)	identify specific objectives and expected results,
(c)	provide a fiscal forecast for the government reporting entity for the fiscal year for which the estimates are presented and the following 2 fiscal years, including a statement of all material assumptions and policy decisions underlying that forecast, and .
11	Section 13 is repealed and the following substituted:
Service plans for ministries and government organizations
13	(1)	Annual service plans for each ministry and each government organization must be made public in accordance with this section.
(2)	In the case of a service plan for a ministry, the plan must
(a)	cover the ministry and other appropriations of the responsible minister,
(b)	be made public by the responsible minister on the date when the main estimates are presented to the Legislative Assembly for each fiscal year, and
(c)	address that fiscal year and the following 2 fiscal years.
(3)	In the case of a service plan for a government organization, the plan must
(a)	be made public by the responsible minister on the date when the main estimates are presented to the Legislative Assembly for each fiscal year of the organization, and
(b)	address that fiscal year and the following 2 fiscal years.
(4) Subject to section 19 (5) [exception if disclosure would be harmful], a service plan under this section must be consistent with the current government strategic plan and must
(a) include a statement of goals,
(b) identify specific objectives and performance measures,
(c) in relation to a project to which section 14 [major capital project plans] applies, include the information required under that section,
(d)	include other prescribed information, if applicable,
(e)	for a ministry's service plan,
(i)	include a statement that the responsible minister is accountable for the basis on which the service plan is prepared and for achieving the specific objectives in that plan, and
(ii)	provide for the signature of the responsible minister to that statement,
(f)	if expected results that are specified by regulation of Treasury Board, under the Balanced Budget and Ministerial Accountability Act for the purpose of section 5 (3) of that Act are pertinent to a ministry's annual service plan,
(i)	include a statement that the member of the Executive Council who has responsibility for those results is accountable for achieving them, and
(ii)	provide for the signature of the member to that statement, and
(g)	include other information the responsible minister or government organization considers appropriate.
12	The heading to Part 4 is repealed and the following substituted:
Part 4 -- Service Plan Reports .
13	Section 15 is amended by striking out "On or before the date when the public accounts are made public," and substituting "By August 31 in each year,".
14	Section 16 is repealed and the following substituted:
Annual service plan reports for ministries and government organizations
16	(1)	Annual service plan reports for each ministry and each government organization must be made public in accordance with this section.
(2)	In the case of an annual service plan report for a ministry, the report must
(b)	compare actual results for the preceding fiscal year with the expected results identified in the service plan under section 13 for that fiscal year,
(c)	be made public by the responsible minister no later than August 31 in each year,
(d)	include a statement that the responsible minister is accountable for those actual results,
(e)	provide for the signature of the responsible minister to that statement, and
(f)	if expected results that are specified by regulation of Treasury Board, under the Balanced Budget and Ministerial Accountability Act for the purpose of section 5 (3) of that Act are pertinent to a ministry's annual service plan report,
(i)	include a statement that the member of the Executive Council who has responsibility for those results is accountable for them, and
(ii)	provide for the signature of the member to that statement.
(3)	In the case of an annual service plan report for a government organization, the report must
(a)	compare actual results for the preceding fiscal year with the expected results identified in the service plan under section 13 for that fiscal year, and
(b)	be made public by the responsible minister no later than August 31 or the end of 5 months after the end of the preceding fiscal year of the government organization, whichever comes first.
(4)	On a date not earlier than 30, nor later than 60, days after the annual service plan report for a government organization specified by regulation of Treasury Board is made public under subsection (3) (b) by the responsible minister, the specified government organization must conduct a public meeting at a location in British Columbia where that organization carries on significant operations, for the purposes of presenting to the public the annual service plan report, required under this section, of that organization.
(5)	Each government organization specified under subsection (4) must give at least 14 days notice of the public meeting required under subsection (4) by a notice that states the time, date, place and purpose of the public meeting and other information that may be prescribed.
(6)	If another Act requires a responsible minister to present a report to the Legislative Assembly respecting the activities of a ministry or government organization for a fiscal year, the report under this section satisfies that requirement subject to any additional reporting requirements established by the other Act.
(7)	An annual service plan report under this section may be combined with a service plan for the following fiscal year under section 13, so long as the service plan is made public in accordance with that section.
15	Section 18 is repealed and the following substituted:
18	If a person is required to make a document public under this Act, the person meets that obligation by
(a)	either, as applicable,
(i)	laying the document before the Legislative Assembly, if it is in session, or
(ii)	filing the document with the Clerk of the Legislative Assembly, if the Legislative Assembly is not in session, and
(b)	making the document available to the general public in a reasonable manner, which may include by electronic means.
16	Section 19 (3) (b) is repealed and the following substituted:
(b)	the information contained in a service plan and annual service plan report under this Act for one organization must be readily comparable to information contained in the service plans and annual service plan reports of other organizations to which this Act applies.
17	Section 20 (1) is repealed and the following substituted:
(1)	Government organizations must provide
(a)	in the case of service plans, major capital project plans and annual service plan reports, the minister who is the responsible minister in relation to those plans and reports, and
(b)	in the case of the estimates, quarterly reports, public accounts and any other cases, the minister assigned responsibility for the administration of this Act,
with the documents and other information required for that minister to comply with the requirements of this Act.
18	Section 21 is repealed and the following substituted:
21	(1)	By April 30, 2009, the minister must appoint a panel to review the budget process, scope of the budget and information provided in the budget plan and report the results to the minister.
(2)	The report under subsection (1) must be made public by September 30, 2009.
19	Section 23 is amended by renumbering the section as section 23 (1) and by adding the following subsection:
(2)	A regulation or directive under subsection (1) respecting accounting policies and practices must be consistent with section 23.1.
23.1	All accounting policies and practices applicable to documents required to be made public under this Act for the government reporting entity must conform to generally accepted accounting principles.
21	Section 24 (2) is amended by repealing paragraphs (b) and (c) and substituting the following:
(b)	prescribing information that must be included in a service plan under section 13;
(c)	on the recommendation of the minister after consultation with the Auditor General, exempting a government organization from the application of one or more of sections 13 [service plans], 14 [major capital project plans] and 16 [annual service plan reports]; .
22	Section 52 is repealed and the following substituted:
52	(1)	The following section first applies for the purposes of the 2001-2002 fiscal year:
section 8 [major capital project information].
(2)	The following sections first apply for the purposes of the 2002-2003 fiscal year:
section 12 [government strategic plan];
section 13 [service plans for ministries and government organizations];
section 15 [annual report on government strategic plan];
section 16 [annual service plan reports for ministries and government organizations].
23	The heading for Part 1 of the Auditor General Act, R.S.B.C. 1996, c. 23, is repealed.
24	Section 1 (1) is amended by repealing the definitions of "Commissioner", "government organization" and "sustainability".
25	The heading for Part 2 is repealed.
26	Section 8 (2) is amended by striking out "and section 21.1 (7)".
27	Part 3 is repealed.
28	The heading for Part 4 is repealed.
Environment and Sustainability Statutes Amendment Act, 2001
29	Sections 9 to 11 of the Environment and Sustainability Statutes Amendment Act, 2001, S.B.C. 2001, c. 12, are repealed.
30	Section 4 of the Financial Administration Act, R.S.B.C. 1996, c. 138, is amended by adding the following subsection:
(3)	A regulation or directive under subsection (2) respecting accounting policies and practices must be consistent with section 23.1 of the Budget Transparency and Accountability Act.
31	Section 24 is amended
(2)	If, while the Legislative Assembly is not in session,
(a)	during a general election of the members of the Legislative Assembly, and for the ensuing period ending 90 days after the first post-election appointment of the Executive Council, a matter arises for which an expenditure is required, or
(b)	a natural disaster occurs in relation to which an expenditure is required
and the expenditure is not provided for or insufficiently provided for and is urgently and immediately required for the public good, the Lieutenant Governor in Council,
(c)	on the report of the appropriate minister that there is no appropriation for the expenditure or that the appropriation is exhausted or insufficient, and that the expenditure is urgently and immediately required for the public good, and
(d)	on the recommendation of Treasury Board,
may order a special warrant to be prepared for the signature of the Lieutenant Governor authorizing the payment of an amount the Lieutenant Governor in Council considers necessary out of the consolidated revenue fund. , and
(b)	by repealing subsection (2.1).
32	(1)	Sections 18, 19 and 29 come into force on April 1, 2004.
(2)	Section 21 is deemed to have come into force on the date on which this Act received First Reading in the Legislative Assembly and is retroactive to the extent necessary to give it effect on and after that date.
SECTION 1:	[Budget Transparency and Accountability Act, amends section 1 (1)]
(a)	repeals the definition of "sustainability", and
(b)	clarifies that "surplus" or "deficit" means following the prudence (or optimism) allowance.
SECTION 2:	[Budget Transparency and Accountability Act, amends section 2 (1)] advances the date (by 1 1/2 months) by which the pre-budget consultation paper must be prepared.
SECTION 3:	[Budget Transparency and Accountability Act, amends section 3 (2)] advances the date (by 1 1/2 months) by which the legislative committee undertaking the pre-budget consultation must table its report.
SECTION 4:	[Budget Transparency and Accountability Act, enacts section 4.1] provides for a new accounting policy advisory committee, with at least 2 members to be chosen from a professional accounting body, to advise on the implementation of generally accepted accounting principles. This section will be repealed on March 31, 2004, ending the committee's mandate on that date.
SECTION 5:	[Budget Transparency and Accountability Act, amends sections 5 (2) (e) and 9 (2) (e)] is consequential to the addition to the Act of section 23.1 made by this Bill.
SECTION 6:	[Budget Transparency and Accountability Act, re-enacts section 6]
establishes a set budget day (the third Tuesday in February);
removes 2 of the 3 permitted reasons for delaying a budget (a new Premier and federal initiatives).
SECTION 7:	[Budget Transparency and Accountability Act, adds section 10 (4)] makes explicit that the third quarterly report may be tabled with the budget.
SECTION 8:	[Budget Transparency and Accountability Act, re-enacts section 11] removes the requirement for providing an updated fiscal forecast following the issuance of special warrants (this results from the curtailment of special warrants). See also the changes to section 24 of the Financial Administration Act made by this Bill.
SECTION 9:	[Budget Transparency and Accountability Act, repeals and replaces the title to Part 3] renames the heading "Performance Plans" as "Services Plans".
SECTION 10:	[Budget Transparency and Accountability Act, repeals and replaces section 12 (b) and (c)] strengthens the reporting requirements for the 3 year fiscal forecast that is required as part of the government's strategic plan. The new requirements replicate the annual requirements for disclosing all material assumptions and policy decisions.
SECTION 11:	[Budget Transparency and Accountability Act, re-enacts section 13]
renames performance plans as service plans;
advances the date the plans are made public from April 30 to budget day;
requires a statement of ministerial accountability for ministry plans, including provision for ministerial signature.
SECTION 12:	[Budget Transparency and Accountability Act, repeals and replaces the title to Part 4] renames the heading "Service Plan Reports".
SECTION 13:	[Budget Transparency and Accountability Act, amends section 15] changes the date the report on the government strategic plan is due from "on or before the public accounts are made public" to "by August 31 in each year "to (allow for early release of the public accounts if the government strategic plan report is not available).
SECTION 14:	[Budget Transparency and Accountability Act, re-enacts section 16]
renames reports as service plan reports;
requires a statement of ministerial accountability for the results of ministry service plans, including provision for signature;
provides for annual public meetings by Crown entities that are specified by regulation of Treasury Board.
SECTION 15:	[Budget Transparency and Accountability Act, re-enacts section 18] clarifies how documents may be made public.
SECTION 16:	[Budget Transparency and Accountability Act, repeals and replaces section 19 (3) (b)] renames reports as service plan reports.
SECTION 17:	[Budget Transparency and Accountability Act, repeals and replaces section 20 (1)]
renames performance plans and reports as service plans and service plan reports;
clarifies that Crown entities must provide information for estimates, quarterly report and public accounts purposes.
SECTION 18:	[Budget Transparency and Accountability Act, re-enacts section 21] removes the requirement for annual reporting by government and the Auditor General on the implementation of the Enns Committee recommendations.
SECTION 19:	[Budget Transparency and Accountability Act, adds section 23 (2)] requires that any accounting policy and practice directives of Treasury Board be in accordance with the new limitations of section 23.1.
SECTION 20:	[Budget Transparency and Accountability Act, enacts section 23.1] commencing with the 2004/2005 fiscal year, requires adherence to generally accepted accounting principles.
SECTION 21:	[Budget Transparency and Accountability Act, repeals and replaces section 24 (2) (b) and (c)] renames performance plans as service plans.
SECTION 22:	[Budget Transparency and Accountability Act, re-enacts section 52]
suspends, for the 2001/2002 fiscal year, the requirements for
a government strategic plan,
an annual report on the government strategic plan, and
annual service plan reports.
SECTION 23:	[Auditor General Act, repeals the heading for Part 1] repeals a heading added by the Environment and Sustainability Statutes Amendment Act, 2001,
SECTION 24:	[Auditor General Act, amends section 1 (1)] repeals definitions added by the Environment and Sustainability Statutes Amendment Act, 2001.
SECTION 25:	[Auditor General Act, repeals the heading for Part 2] repeals a heading added by the Environment and Sustainability Statutes Amendment Act, 2001.
SECTION 26:	[Auditor General Act, amends section 8 (2)] removes an unnecessary cross reference.
SECTION 27:	[Auditor General Act, repeals Part 3] repeals Part 3 added by the Environment and Sustainability Statutes Amendment Act, 2001.
SECTION 28:	[Auditor General Act, repeals the heading for Part 4] repeals a heading added by the Environment and Sustainability Statutes Amendment Act, 2001.
SECTION 29:	[Environment and Sustainability Statutes Amendment Act, 2001, repeals sections 9 to 11] repeals amendments that have not yet come into force and the commencement section pertaining to them.
SECTION 30:	[Financial Administration Act, adds section 4 (3)] applies the accounting policy restrictions to the Consolidate Revenue Fund.
SECTION 31:	[Financial Administration Act, amends section 24]
restricts the use of special warrants to a need for appropriations in the case of an election or a natural disaster;
removes the recently enacted requirements for more disclosure, by the responsible minister, of the need for a special warrant.