11.6 (1) All estimates submitted to the Legislature in respect of a fiscal year shall, (a) be for expenditures to be incurred during the fiscal year that are required to be voted on by the Legislature; and (b) include the amount of expenditures to be incurred during the fiscal year under statutory appropriations and such other information as the Treasury Board considers appropriate.  2002, c. 8, Sched. B, s. 2. Exception, certain liabilities (1.1) Despite clause (1) (b), the estimates shall not include, (a) expenditures to be made on or after April 1, 2003 in satisfaction of liabilities incurred by the Crown before that date; (b) expenditures to be made under section 11.8; and (c) expenditures to be made under section 11.9. 2020, c. 36, Sched. 13, s. 4. Lapse of appropriations (2) The balance of an appropriation granted for a fiscal year that remains unexpended when the books of the Government of Ontario for that fiscal year are closed shall lapse.  2002, c. 8, Sched. B, s. 2. Accrual of liabilities (3) Despite section 11.2 and subsection (2), a liability that was incurred during a fiscal year but was not paid by the time the books of the Government of Ontario for the fiscal year are closed may be recorded as an expenditure and charged against an appropriation for the fiscal year if, (a) the liability was incurred for a purpose authorized by the appropriation; (b) the liability was less than or equal to the amount available under the appropriation immediately before the books of the Government of Ontario for the fiscal year are closed; and (c) a statement of account for the liability is received by the Minister of Finance before the books of the Government of Ontario for the fiscal year are closed.  2004, c. 31, Sched. 13, s. 2 (1). Payment of accrued liabilities (4) A liability described in subsection (3) may be paid out of the Consolidated Revenue Fund.  2002, c. 8, Sched. B, s. 2. Reporting (5) If, before the books of the Government of Ontario for a fiscal year are closed, the Minister of Finance becomes aware that, during the fiscal year, the Crown incurred a liability to make a payment out of the Consolidated Revenue Fund that comes due after the end of the fiscal year but the liability cannot be charged to an appropriation for the fiscal year under subsection (3), the Public Accounts for that fiscal year shall include a statement to that effect.  2004, c. 31, Sched. 13, s. 2 (2). Late accounts (6) A liability incurred in a fiscal year that is not paid or accrued under subsection (3) during the fiscal year, but that satisfies the requirements of subsection (7), (a) may be paid out of the Consolidated Revenue Fund; (b) may be recorded, despite section 11.2 and subsection (2) and subject to subsection (8), as a charge against, (i) an appropriation for the fiscal year in which the payment is made that authorizes expenditures for the same purpose or for a purpose determined by the Minister of Finance to be similar, or (ii) such appropriation for the fiscal year in which the payment is made as the Minister of Finance directs, if the Minister determines that there is no appropriation that satisfies the requirements of subclause (i); and (c) shall be reported in the Public Accounts for the fiscal year in which the payment is made.  2002, c. 8, Sched. B, s. 2. Same (7) For the purposes of subsection (6), the liability must satisfy the following requirements: 1. The liability must be incurred for a purpose authorized by an appropriation for the fiscal year in which it is incurred. 2. The liability must be less than or equal to the amount available under the appropriation referred to in paragraph 1 immediately before the books of the Government of Ontario for the fiscal year are closed.  2002, c. 8, Sched. B, s. 2; 2004, c. 31, Sched. 13, s. 2 (3). Notice to Treasury Board (8) A liability may be recorded in accordance with clause (6) (b) only if the Minister of Finance notifies the Treasury Board and specifies in the notice the appropriation against which the liability is charged.  2002, c. 8, Sched. B, s. 2. Appropriation deemed to include purpose (9) If a liability is recorded as a charge against an appropriation under clause (6) (b), the appropriation is deemed to include the purpose for which the liability was incurred.  2002, c. 8, Sched. B, s. 2. (10) Repealed:  2009, c. 34, Sched. J, s. 13. Section Amendments with date in force (d/m/y) 2002, c. 8, Sched. B, s. 2 - 27/06/2002 2004, c. 7, s. 8 - 17/06/2004; 2004, c. 31, Sched. 13, s. 2 (1-3) - 1/04/2004 2009, c. 34, Sched. J, s. 13 - 15/12/2009 2020, c. 36, Sched. 13, s. 4 - 08/12/2020