Public Accounts
17 Contents
of public accounts
HER MAJESTY, by and with
the advice and consent of the Legislative Assembly of Alberta, enacts as
follows:
Interpretation
1(1) In this Act,
(a) “Crown‑controlled
organization” has the meaning given to it by section 1(1) of the Financial Administration Act;
(b) “department”
has the meaning given to it by section 1(1) of the Financial Administration Act;
(c) “estimates”
means spending estimates of the Government transmitted to the Legislative
Assembly;
(d) “financial
statements” includes
(i) statements of the financial position, the results of operations
and any change to the financial position,
(ii) a statement of the accounting policies followed in preparing a
financial statement,
(iii) a comparison between the results budgeted for and the actual
results, and
(iv) any other statement, report, schedule, account, note, explanation
and information considered necessary by the Minister of Finance to give full
and proper disclosure;
(e) “Minister”
means the Minister determined under section 16 of the Government
Organization Act as the Minister responsible for this Act;
(f) “ministry”
of a particular Minister includes the department and any Provincial agency and
Crown‑controlled organization for which the Minister is responsible;
(g) “Provincial
agency” has the meaning given to it by section 1(1) of the Financial Administration Act, but does not include the Provincial
agencies referred to in section 2(5) of that Act or The Workers’ Compensation
Board under the Workers’ Compensation Act.
(2) The Lieutenant Governor in Council must decide
any question that arises as to what is included in the ministry of a Minister
for the purposes of this Act.
RSA 2000 cG‑7
s1;2003 c2 s3
Application of Act
2 This Act and any order made
under it operate notwithstanding any other Act except the Alberta Bill of Rights, the Human
Rights, Citizenship and Multiculturalism Act and the Freedom of Information and Protection of Privacy Act, whether
enacted before or after the commencement of this Act, unless the contrary is
declared in this Act or in any other Act.
1995 cG‑5.5
s2;1996 c25 s28
Public documents
3 In this Act, if a person is required to
make a document public, the person must
(a) lay
the document before the Legislative Assembly if it is sitting at the time the
document is required to be made public or, if it is not then sitting, within 15
days after the commencement of the next sitting, and
(b) make the document available to the general
public in a reasonable manner at the time required under this Act, whether or
not the document has been laid before the Legislative Assembly.
1995 cG‑5.5 s3
Consolidated Reports
Consolidated fiscal plan
4(1) The Minister of Finance must prepare a
consolidated fiscal plan for the Government for each fiscal year.
(2) The
Minister of Finance must make the consolidated fiscal plan public at the time
the Minister of Finance tables the estimates for that fiscal year in the
Legislative Assembly.
(3) A consolidated fiscal plan for a fiscal year
must be for a period that includes the fiscal year and at least the 2
subsequent fiscal years.
RSA 2000 cG‑7
s4;2003 c2 s3
Specific contents of
consolidated fiscal plan
5(1) A consolidated fiscal plan must include
estimated amounts for the Government for the fiscal year of
(a) the
total revenue and a breakdown by sources of revenue,
(b) the
total expense and a breakdown by category of expense,
(c) the
consolidated net revenue or expense,
(d) the
total capital investment, including a breakdown of capital investment by
ministry,
(e) the
economic cushion under the Fiscal
Responsibility Act,
(f) the
net financial position and a breakdown by liabilities and financial and other
assets,
(g) the
borrowing requirements, and
(h) any
other information the Minister of Finance considers appropriate.
(2) A
consolidated fiscal plan must include targets for the Government for each of
the subsequent fiscal years included in the plan for
(a) the
total revenue from all sources,
(b) the
total expense,
(c) the
consolidated net revenue or expense,
(d) the
economic cushion under the Fiscal
Responsibility Act,
(e) the
net financial position, and
(f) any
other information the Minister of Finance considers appropriate.
(3) A consolidated fiscal plan must include the
amounts by which the accumulated debt is projected to be reduced for each
fiscal year set out in the plan.
RSA 2000 cG‑7
s5;2003 c2 s3
Major assumptions
6 A consolidated fiscal plan must include
(a) the
major economic assumptions the Minister of Finance made in preparing the plan,
including the effect changes in the assumptions may have on the finances of the
Government in the fiscal years to which the plan relates, and
(b) the anticipated economic conditions for the
fiscal years to which the plan relates.
RSA 2000 cG‑7
s6;2003 c2 s3
Government business plan
7(1) The
Minister of Finance must prepare a government business plan as part of the
consolidated fiscal plan for a fiscal year.
(2) The government business plan must be
for a period that includes the fiscal year and at least 2 subsequent fiscal
years.
(3) The government business plan must
include the following:
(a) the
mission, core businesses and goals of the Government;
(b) the
measures to be used in assessing the performance of the Government in achieving
its goals;
(c) the
performance targets set by the Government for each of its goals;
(d) links
to the ministry business plans.
RSA 2000 cG‑7
s7;2003 c2 s3
Consolidated capital
plan
7.1(1) The
Minister of Finance must prepare a consolidated capital plan for the Government
as part of the consolidated fiscal plan for a fiscal year.
(2) A consolidated capital plan must be
for a period that includes the fiscal year and at least the 2 subsequent fiscal
years.
(3) A consolidated capital plan must
include
(a) the
estimated total capital spending for each year of the consolidated capital
plan, broken down by purpose of the capital spending,
(b) the
method and amount of funding for the capital spending for each year of the
consolidated capital plan, and
(c) any
other information that the Treasury Board considers appropriate.
2003 c2 s3
Multiple budgets
8(1) If the Minister of Finance tables more than one
set of estimates in the Legislative Assembly in respect of a fiscal year, the
Minister of Finance must table with the 2nd and any subsequent set of estimates
a new consolidated fiscal plan or an amendment to the consolidated fiscal plan
for the fiscal year.
(2) Subsection (1) does not apply in the case of
estimates tabled in respect of interim supply.
RSA 2000 cG‑7
s8;2003 c2 s3
Reports on progress
9(1) The Minister of Finance must report publicly to
the Lieutenant Governor in Council on the accuracy of the consolidated fiscal
plan for a fiscal year,
(a) with
respect to the first 3 months of the fiscal year, on or before August 31 in
that year,
(b) with
respect to the first 6 months of the fiscal year, on or before November 30 in
that year, and
(c) with
respect to the first 9 months of the fiscal year, on or before February 28 in
that year.
(2) The
Minister of Finance may determine the form of a report made under this section.
(3) If a report made by the Minister of Finance
under this section includes all the information that is required to be given in
a quarterly fiscal report under any other Act, the report under this section is
deemed also to be made for the purposes of the other Act.
RSA 2000 cG‑7
s9;2003 c2 s3
Consolidated annual
report
10(1) The Minister of Finance must prepare and make
public on or before June 30 of each year a consolidated annual report for the
Province of Alberta for the fiscal year ended on the preceding March 31.
(2) The
consolidated annual report must include for a fiscal year
(a) the
consolidated financial statements of the Province of Alberta,
(b) the
amount by which the accumulated debt was reduced,
(c) a
comparison of the actual performance results to the targets included in the
government business plan under section 7(3), and an explanation of any significant
variances,
(d) a
message from the Minister of Finance providing an overview of the performance
of the Government, and
(e) any
other information the Minister of Finance considers appropriate.
(3) If the Auditor General’s report under section
18 of the Auditor General Act in
respect of a fiscal year is available when the Minister of Finance makes public
the consolidated annual report for the fiscal year, the Minister of Finance
must include the Auditor General’s report with the consolidated annual report.
RSA 2000 cG‑7
s10;2003 c2 s3
Minister of Finance’s responsibility
11(1) The Minister of Finance must include statements
of responsibility with a consolidated fiscal plan and the consolidated annual
report.
(2) A
statement of responsibility must include a statement to the effect that all of
the Government’s policy decisions with material economic or fiscal implications
have been considered in the preparation of the consolidated fiscal plan or
consolidated annual report.
(3) A statement of responsibility must be made
public with the consolidated fiscal plan or consolidated annual report to which
the statement relates.
RSA 2000 cG‑7
s11;2003 c2 s3
Non-compliance statement
12(1) If a consolidated fiscal plan or a consolidated
annual report does not include all the information required under this Act, the
Minister of Finance must make public a written statement that explains any
omission when the plan or report is made public.
(2) If
the Minister of Finance does not make a consolidated fiscal plan or
consolidated annual report public at the time required under this Act, the
Minister of Finance must make public a written statement that gives the reasons
for the non‑compliance.
(3) A statement under subsection (2) must be made
public not more than 7 days after the date on which the consolidated fiscal
plan or consolidated annual report should have been made public.
RSA 2000 cG‑7
s12;2003 c2 s3
Ministry Reports
Ministry business plan
13(1) A Minister must prepare a business plan for the
ministry for each fiscal year in a form and at a time acceptable to the
Treasury Board.
(2) Ministers
must make public the ministry business plans for their ministries for a fiscal
year at the same time the Minister of Finance is required to make the
consolidated fiscal plan for the fiscal year public.
(3) A
Minister must include in the ministry business plan
(a) the
same type of information for the ministry that must be included in a business
plan for the Government under section 7,
(b) a
summary of the total revenue, expense and capital investment targets for the
ministry,
(c) any other information the Treasury Board or
the Minister considers appropriate, and
(d) links
to the government business plan.
RSA 2000 cG‑7
s13;2003 c2 s3
Ministry annual report
14(1) A Minister must prepare and make public an
annual report for the ministry for the fiscal year ended on the preceding March
31 in a form and at a time acceptable to the Treasury Board.
(2) A
Minister must include in the ministry’s annual report for a fiscal year
(a) the
same type of information for the ministry that must be included in a
consolidated annual report under section 10,
(b) the
financial statements of each of the components of the ministry as supplemental
information,
(c) a
summary of expense and capital investment under each appropriation in the
ministry, and
(d) any
other information the Treasury Board or the Minister considers appropriate.
(3) A
ministry’s annual report prepared in accordance with this Act and laid before
the Legislative Assembly in accordance with section 45 of the Legislative Assembly Act is deemed to be
a general report summarizing the transactions and affairs of the department of
the Minister for the purposes of section 45 of the Legislative Assembly Act.
(4) If a Minister is required to lay the financial
statements of a component of the ministry before the Legislative Assembly under
any other Act and those financial statements are included in the ministry’s
annual report when it is made public under this Act, the financial statements
are deemed to have been laid before the Legislative Assembly for the purposes
of that other Act.
RSA 2000 cG‑7
s14;2003 c2 s3
Minister’s responsibility
15(1) A Minister must include statements of
responsibility with the ministry’s business plan and annual report.
(2) A
statement of responsibility must include a statement to the effect that all of
the Government’s and the Minister’s policy decisions with material economic or
fiscal implications have been considered in the preparation of the ministry’s
business plan or annual report.
(3) A statement of responsibility must be made
public with the ministry’s business plan or annual report to which the
statement relates.
1995 cG‑5.5 s15
Accountable organization
16(1) In this section,
(a) “accountable
organization” means a Provincial agency, a Crown‑controlled organization,
a board under the School Act or a
regional health authority, subsidiary health corporation, community health
council or provincial health board under the Regional Health Authorities Act;
(b) “Provincial
agency” includes a Provincial agency referred to in section 2(5) of the Financial Administration Act and The
Workers’ Compensation Board under the Workers’
Compensation Act.
(2) The
governing body of an accountable organization must prepare and give to the
Minister responsible for the accountable organization a business plan and
annual report for each fiscal year containing the information, in the form and
at a time acceptable to the Minister.
(3) An accountable organization must give any
person who requests it a copy of the business plan or annual report referred to
in subsection (2) after it is given to the Minister.
1995 cG‑5.5 s16
Public Accounts
Contents of public
accounts
17 The public accounts for a fiscal year
shall include the following:
(a) the
consolidated annual report prepared under section 10,
(b) the
ministry annual reports prepared under section 14, including the reports or
statements prepared pursuant to sections 23, 25(3), 28(5), 28.1(4), 30, 56(2),
66(2) and 75 of the Financial Administration Act, and
(c) any
supplementary schedules, statements, explanations and financial statements that
the Minister of Finance may require.
2003 c2 s3
