Financial Administration Act (R.S.C., 1985, c. F-11)

Act current to 2013-11-02 and last amended on 2013-07-15. Previous Versions

Marginal note:Reconciliation of claim with evidence and instruction for payment

  • 36. (1) Where a payment out of the Consolidated Revenue Fund is made in respect of a claim for settlement, the Receiver General shall examine the claim and make a reconciliation between the claim and

    • (a) the supporting evidence; and

    • (b) the instruction for payment to which the claim relates.

  • Marginal note:Destruction of instructions for payment, records, etc.

    (2) The Treasury Board may, on the recommendation of the Receiver General and with the approval of the Auditor General of Canada, make regulations governing

    • (a) the destruction of records of instructions for payment, including payment instruments, after the amounts specified in the instructions for payment have been paid;

    • (b) the destruction of claims for settlement; and

    • (c) the destruction of records of instructions for settlement, including instruments for settlement within or between departments, after settlement has been effected.

  • R.S., 1985, c. F-11, s. 36;
  • 1991, c. 24, s. 14;
  • 1999, c. 31, s. 109(F).
Marginal note:Lapse

37. The balance of an appropriation that remains unexpended at the end of a fiscal year or such longer period as may be specified in an appropriation Act or any other Act of Parliament, after adjustment for the recording of debts incurred and other amounts due or owing referred to in section 37.1, shall lapse.

  • R.S., 1985, c. F-11, s. 37;
  • 1991, c. 24, s. 15;
  • 1996, c. 18, s. 7.
Marginal note:Unpaid debts

  • 37.1 (1) Subject to such directions as the Treasury Board may make, a debt incurred by Her Majesty for work performed, goods received or services rendered before the end of a fiscal year, and any amount due or owing under a contract, contribution or other similar arrangement entered into before the end of the fiscal year that remains unpaid at the end of the fiscal year, shall be recorded as a charge against the appropriation to which it relates.

  • Marginal note:Payment

    (2) Subject to subsection (3), in such period as the Treasury Board may specify or, if no such period is specified, at any time, a payment may be made for the purpose of settling any debt or other amount due or owing that has been recorded as a charge against an appropriation pursuant to subsection (1).

  • Marginal note:Settlement in excess of appropriation

    (3) The discharge or settlement of a debt or other amount due or owing that has been recorded as a charge against an appropriation pursuant to subsection (1), or any part thereof, and that was in excess of the balance then remaining in the appropriation

    • (a) constitutes a first charge against the next appropriation in the year of discharge or settlement; and

    • (b) operates to reduce the available spending authority of that next appropriation by the lesser of

      • (i) the amount of the discharge or settlement, and

      • (ii) the amount of the excess.

  • Marginal note:Payment in excess of appropriation

    (4) Where, despite paragraph 33(3)(b), a payment is made that results in an expenditure that is in excess of an appropriation,

    • (a) the amount by which the expenditure exceeds the balance then remaining in the appropriation constitutes a first charge against the next appropriation of the immediately subsequent fiscal year; and

    • (b) the available spending authority of that next appropriation is reduced by that amount.

  • 1991, c. 24, s. 15.