1.0.26 (1) The Public Accounts for each fiscal year shall be prepared under the direction of the Minister of Finance and shall include, (a) the annual report of the Government of Ontario for the fiscal year; (b) the consolidated financial statements of the Province for the fiscal year; (c) the report of the Auditor General concerning his or her examination of the consolidated financial statements of the Province; and (d) subject to subsection (4), any other information that, under another Act of the Legislature, is required to be included in the Public Accounts.  2009, c. 34, Sched. J, s. 2; 2015, c. 20, Sched. 11, s. 6 (1). (2) Repealed: 2019, c. 7, Sched. 34, s. 2. Additional information (3) The Public Accounts may include such other information as the Minister of Finance considers necessary.  2009, c. 34, Sched. J, s. 2. Information required under other Acts (4) If, under another Act of the Legislature, information is required to be included in the Public Accounts for a fiscal year, that requirement is deemed to be met if the information is included in the financial information supplementary to the Public Accounts that is laid before the Assembly in accordance with subsection (6).  2009, c. 34, Sched. J, s. 2. Public Accounts to be submitted and laid before the Assembly (5) Except in extraordinary circumstances, the Minister of Finance shall submit the Public Accounts for each fiscal year to the Lieutenant Governor in Council on or before the 180th day after the end of the fiscal year and the Lieutenant Governor in Council shall, (a) lay the Public Accounts before the Assembly, if the Assembly is in session when the Public Accounts are ready to be laid before the Assembly; or (b) make the Public Accounts public, if the Assembly is not in session when the Public Accounts are ready to be laid before the Assembly, and lay the Public Accounts before the Assembly on or before the 10th day of the next session.  2009, c. 34, Sched. J, s. 2. Supplementary financial information (6) Except in extraordinary circumstances, the Minister of Finance may submit to the Lieutenant Governor in Council, on or before the 240th day after the end of a fiscal year, any financial information supplementary to the Public Accounts for the fiscal year, and the Lieutenant Governor in Council shall lay the information before the Assembly if it is in session or on or before the 10th day of the next session if the Assembly is not in session.  2009, c. 34, Sched. J, s. 2. Minister of Finance may make adjustments after end of fiscal year (7) Despite any provision of this or another Act of the Legislature, the Minister of Finance may, after the end of a fiscal year, make any adjustments to the Public Accounts for the fiscal year that in his or her opinion are necessary to reflect fairly the financial position of the Government of Ontario.  2009, c. 34, Sched. J, s. 2. Disclosure in Public Accounts not breach of any agreement (8) A disclosure of information in the Public Accounts, or in any financial information supplemental to the Public Accounts, that is made in accordance with the accounting policies of the Government of Ontario, as set out in the Public Accounts, is deemed not to contravene the provisions of any agreement made before or after this subsection comes into force that purports to restrict or prohibit the disclosure of information.  2009, c. 34, Sched. J, s. 2. Closing books for fiscal year (9) The Minister of Finance may determine when the books of the Government of Ontario for a fiscal year are closed.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2015, c. 20, Sched. 11, s. 6 (1-2) - 4/06/2015 2019, c. 7, Sched. 34, s. 2 - 29/05/2019 PART I   PUBLIC MONEY