3 Remuneration
and benefits
4 Financial
records
5 Auditor
eligibility
6 Remuneration
and benefits
Reports and returns
to rha
1(1) A
regional health authority may by notice in writing require an existing health
authority or community health council that is operating in the health region to
provide a report or return relative to the operations of the existing health
authority or community health council to the regional health authority.
(2) A
notice under subsection (1) shall specify the information requested and the
time by which and the manner in which the report or return must be provided.
(3) An existing health authority or
community health council that receives a notice under subsection (1) shall
comply with it.
Annual report
2(1) The annual report required under section 14 of
the Act consists of
(a) the
audited financial statements of the regional health authority,
(b) the
information referred to in section 3, and
(c) any
other information specified by the Minister by notice in writing directed to
the regional health authority.
(2) Subject
to subsection (3), a regional health authority shall provide its annual report
to the Minister
(a) in
the case of the 1994‑95 fiscal year, not later than September 30, 1995,
and
(b) in
the case of subsequent fiscal years, not later than the July 31 immediately
following each fiscal year.
(3) A
regional health authority shall provide its audited financial statements and
the information referred to in section 3 to the Minister
(a) in
the case of the 1994‑95 fiscal year, not later than July 31, 1995, and
(b) in
the case of subsequent fiscal years, not later than the June 30 immediately
following each fiscal year.
(4) The Minister may issue to regional health
authorities written directives as to the form and content of any of the information
required to be provided as part of the annual report.
AR 169/95 s2;251/2001
Additional
information
2.1 A regional health authority shall provide
to the Minister within 30 days after the quarters ending on June 30, September
30 and December 31 a report in the form and manner required by the Minister
containing
(a) the
financial performance information for that quarter as specified by the
Minister, and
(b) the forecasted revenue and expenditures for
the remainder of the fiscal year.
AR 143/2002 s2
Remuneration and
benefits
3(1) In this section, “management personnel”
includes medical officers who exercise management functions.
(2) For
the purposes of section 14(2)(b)(ii) of the Act, information on remuneration
and benefits paid to members, officers and senior employees must be disclosed
in accordance with subsections (3) to (9).
(3) Commencing
with the 1995‑96 fiscal year remuneration and benefits must be disclosed
for
(a) all
members of the regional health authority;
(b) the
chief executive officer;
(c) all
management personnel who report directly to one or more members of the regional
health authority;
(d) all
management personnel who report directly to the chief executive officer;
(e) all
remaining management personnel who report to management personnel referred to
in clause (d);
(f) all
persons who are engaged on a fee for service basis in a management capacity
referred to in any of clauses (b) to (e).
(4) Remuneration
and benefits must be disclosed
(a) on
an individual basis by name in the case of the persons referred to in
subsection (3)(a),
(b) on
an individual basis by reference to position titles in the case of the persons
referred to in subsection (3)(b), (c) and (d) and the persons referred to in
subsection (3)(f) who are engaged in a capacity referred to in subsection
(3)(b), (c) or (d), and
(c) on
a group basis in the case of the persons referred to in subsection (3)(e) and
the persons referred to in subsection (3)(f) who are engaged in a capacity
referred to in subsection (3)(e).
(5) For
the 1994‑95 fiscal year
(a) remuneration
and benefits in respect of personnel of a regional health authority must be
disclosed for
(i) all members of the regional health authority,
(ii) the chief executive officer,
(iii) all management personnel who report directly to the chief
executive officer or to one or more members of the regional health authority,
and
(iv) all persons who are engaged on a fee for service basis in a
management capacity referred to in subclause (iii);
(b) remuneration
and benefits in respect of the personnel of an existing provincial health
authority whose affairs were assumed by a regional health authority must be
disclosed in the same manner as they were disclosed for the 1993‑94
fiscal year of the existing provincial health authority.
(6) Remuneration
and benefits must be disclosed
(a) on
an individual basis by name in the case of the persons referred to in
subsection (5)(a)(i), and
(b) on
an individual basis by reference to position titles in the case of the persons
referred to in subsection (5)(a)(ii), (iii) and (iv).
(7) Remuneration
and benefits must be disclosed under subsection (5)(a) regardless of whether
the remuneration and benefits were paid by the regional health authority or the
existing health authority whose affairs were assumed by the regional health
authority.
(8) The
information that is required to be reported under this section must be reported
as a note or schedule to the financial statements referred to in section
14(2)(b)(i) of the Act.
(9) Where the Minister in writing directs a
regional health authority to do so, the regional health authority shall include
as part of a disclosure required under this section the value of a severance
package that is provided on termination of employment, disclosed on the same
basis as other remuneration and benefits.
AR 169/95 s2;251/2001
Financial records
4(1) A regional health authority shall, with respect
to the keeping and preparation of its financial records, apply generally
accepted accounting principles as set out in the Canadian Institute of
Chartered Accountants Handbook published by that Institute and as amended
from time to time.
(2) Notwithstanding
subsection (1), the Minister may by notice in writing prescribe policies or
rules that are to apply with respect to the keeping and preparation of the
financial records, and a regional health authority shall apply those policies
or rules accordingly.
(3) A
regional health authority shall keep a financial record for the longer of
(a) 3
years after it was created, and
(b) any period required under an enactment of
Alberta or Canada.
AR 169/95 s2
Auditor eligibility
5 No person is eligible to be
appointed by a regional health authority as its auditor or to remain as its
auditor unless that person is entitled to engage in exclusive accounting
practice under the Chartered Accountants Act, the Certified General
Accountants Act or the Certified Management Accountants Act.
AR 169/95 s2
Remuneration and
benefits
6 Members of regional health
authorities are entitled to remuneration and traveling and living expenses in
accordance with Schedule 1, Part A of the Appendix to the Committee
Remuneration Order, Order in Council No. 769/93.
AR 90/96 s2
