HomeMy WebLinkAboutCS 20/01
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REPORT TO COUNCIL
FROM:
Gillis A. Paterson
Director, Corporate Services & Treasurer
DATE: June 18,2001
REPORT NUMBER: CS 20-01
SUBJECT: Bill 46 - The Public Sector Accountability Act
First Reading May 9,2001
RECOMMENDATION:
It is recommended that Report CS 20-01 of the Director, Corporate Services & Treasurer be
received by Council for information.
ORIGIN:
Bill 46, The Public Sector Accountability Act, 2001
AUTHORITY:
Director, Corporate Services & Treasurer
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FINANCIAL IMPLICATIONS:
There are no direct financial implications identified at this time, should the Bill be passed.
However, it will indirectly cost every Municipality in Ontario in additional resources, and most
likely Audit requirements to implement the conditions ofthe Bill as stated in the attached copy of
the first reading of the Bill.
EXECUTIVE SUMMARY:
The Honourable James Flaherty, Minister of Finance and Deputy Premier, has introduced Bill 46,
The Public Sector Accountability Act in an effort to enhance public, and presumably provincial,
understanding of the affairs and finances of every publicly funded or appointed agency in
Ontario, including municipalities, which are also not only accountable to the public through
direct election but are governed by a myriad of Provincial legislation and Regulation. The
apparent duplication could be significant, confusing, and onerous on municipal staff.
BACKGROUND:
As mentioned above, Bill 46, the Public Sector Accountability Act, has been introduced by the
Minister of Finance and received first reading on May 9,2001. A copy of the Bill is attached to
this report for your information. Also attached is an Information Bulletin from the Municipal
Finance Officers Association of Ontario which summarizes, and comments on, all major aspects
of the Bill. While not wishing to repeat information contained in the attachments I will attempt
to capture some of the highlights.
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On April 19,2001 the Lieutenant Governor read the Speech from the Throne which outlines 21
steps to the 21st Century. Step 8 dealt with holding the broad public sector accountable to
taxpayers. On May 9,2001 the Province introduced it's budget and provided further information
Report to Council CS 20-01
Date: June 18,2001
Subject: Bill 46 - The Public Sector Accountability Act
First Reading May 9,2001
Page 2
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with respect to public sector accountability in Budget Paper F which indicated that they would
establish an Accountability Office in the Ministry of Finance and would introduce the Public
Sector Accountability Act. Interestingly enough, the Bill received first reading on the same day.
As stated in Section 1 of the Bill, the following are the purposes ofthe Act (in summary):
1. To initiate best practices in public sector organizations by measuring their performance
2. To improve program effectiveness and accountability to the public
3. To improve the delivery of service by requiring that each public sector organization
prepare a plan
4. To improve decision making in public sector organization
5. To improve the fiscal responsibility of public sector organizations
It appears the Bill is intended to apply to the broad public sector which would include
municipalities, colleges, universities and hospitals. It also includes:
"Every local board as defined in the Municipal Affairs Act and every authority,
board, commission, corporation, office or organization of persons, some or all of
whose members, directors or officers are appointed or chosen by or under the
authority of the council of the corporation of a municipality in Ontario".
The potential number of organizations this could apply to would be exhausting.
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It extends even further to include share and non-share corporations where the majority of
Directors are appointed by Municipalities and Corporation's with share capital, at least 90 per
cent of which are held by the public sector organization described above. Furthermore, every
Corporation without shared capital, the majority of those members are appointed or chosen by
one or more public sector organization described above and every wholly owned subsidiary of
such corporations. This is so broad that it appears to me that it would include the Library,
Veridian and all it's subsidiaries, and the new Transit Authority respectively.
The Bill requires all such organizations to:
- prepare annual business plans
- prepare annual reports
- consult with the public
- measurement performance
- report on performance
Details on the foregoing can be found in the Bill itself and the MFOA Bulletin.
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Failure to comply is left to the Minister's opinion and such failure can result in the Minister
requiring the organization to review it's financial management and business and operating
practices, or the Minister may review the foregoing himself. If an organization refuses to comply
the Minister can withhold provincial funds that the organization is otherwise entitled to receive.
In the case of municipalities, this would seem to have little or no effect in today's era of
downloading and the almost complete withdrawal of provincial funding support for
municipalities. One could always take the view that given the foregoing, many Sections of this
Act are irrelevant to municipalities, however, if that were the case, why include them in the Bill.
Also there are the usual provisions for the Minister of Finance to make Regulations under the Act
which, presumably, will go a long way towards explaining some of the salient features of this
Bill.
Report to Council CS 20-01
Date: June 18,2001
Subject: Bi1146 - The Public Sector Accountability Act
First Reading May 9,2001
Page 3
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Both the Association of Municipalities of Ontario (AMO) and the Municipal Finance Officers
Association of Ontario (MFOA) have expressed concerns that the Municipal sector is different
from the balance covered in the Bill in that Municipal Councils are directly elected by ratepayers
and there is already a myriad of the legislation governing almost all activities of a municipality.
To impose, the provisions of this Bill on top of what is already in place for municipalities would
be onerous, mainly, it appears, on municipal finance staff, and duplication in the extreme.
Equally confusing, I understand that the Province is once again working towards the release of a
draft new Municipal Act which, if similar to previous drafts, was to give municipalities more
broad powers, wide levels of local discretion, and what is called natural person powers. This Bill
would appear to be in direct contradiction to previous draft new Municipal Acts over the years.
As your Treasurer, I will be watching this Bill as it progresses through the Legislature very
closely. Also, as Chair of MFOA, I will be working closely with that Association, AMO and
other municipal associations in developing responses to this legislation. I will keep the Members
of Council and senior staff advised accordingly.
ATTACHMENTS:
1.
Municipal Finance Officer's Association Information Bulletin on Bill 46 - The Public
Accountability Act
2.
Bill 46, The Public Sector Accountability Act, 2001
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Prepared I Approved I Endorsed By:
__-4?~~--
Gillis A. Paterson,
Director, Corporate Services & Treasurer
GAP:vw
Attachments
Copy: Thomas J. Quinn, Chief Administrative Officer
Everett Buntsma, Director, Operations & Emergency Services
Neil Carroll, Director, Planning & Development
Linda Linton, Chief Executive Officer, Library
John Wiersma, President & CEO Veridian Corporation
Ted Gallanis, General Manager, Transit Authority
Kristine Senior, Manager, Accounting Services
Stan Karwowski, Manager, Financial Services
Recommended for the consideration of Pickering
City Council
Thomas 1. uinn, Chief Administrative Officer
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MlJNTCIPAL FlNANCE :l0 -nl
OFFICERS' ASSOC!ATIONATTACHMENT#..l- TO REPORT#_
OF ONTARIO
June 4, 2001
Memorandum to:
All Ml;lmb;m;
From:
Dan Cowin
Interim Executive Director
Re:
BII/ 46: Public Sector Accountability Act, 2001
On April 19, 2001, Lieutenant Governor Hilary Weston read the Speech from the Throne to open
the second session of the 37th Parliament. The Speech outlined 21 steps to the 21 st Century.
Step 8 deals with holding the broad public sectoraccountabJe to taxpayers. A news release on
Step 8 identifies some of the means that the Province will use to promote accountability.
Step 8: Holding the Broad PUblic Sector Accountable to Taxpayers
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· Performance and accountability measures of the government, school boards, colleges;
universities and hospitals will be gathered and posted on the government web site.
· School boards will be required to report annually on how they use their funding. The
results wjJI be published.
· A patients' charter will let patients know what they have a right to expect from their health
system.
· Itemized statements will let patients confirm that services billed to OHIP Were actually
provided.
· The government Will publiSh the results of hospital report cards. Teams of experts from
the field and top-performing hospitals will work with the fowest-scoring facilities to help
improve efficiency and service. Ultimately, overall funding will then be linked to how well
hOSPitalS perform.
· The government will create greater accountability and transparency for taxpayers at the
municipalleveJ by encouraging local governments to look for new, innovative ways to
deliver service.
· Consistent with the beHefthat government exists to serve people. and not the other way
around, the government will expand its use of the Internet to help bring citizens closer to
their government. The goal is to ensure citizens' access to a wide range of tools and
information that will enable them to participate more fully In the democratic process. As .
the first step toward e-clemocracy, the government will consult and review opportunities
for the use of technology to build accountability and transparency in government.
The government Wi/J review how Its policies and procedures could be changed to save taxpayers'
money and improve service.
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On May 9, 2001, the Province introduced its budget and provided further information about its
pfansWith respect to public sector accountability in Budget Paper F. In Budget Paper F the
government indicated that it would ~~~!dltmw~~/Jty Office in the Ministry of Rnance
1867 YOIl~e SueeL.. Suite: ~02, Tcmlnw, OntJinn M4S 1 Y5
Tel: (416) 440-0388 . }:,...: (416) 440-0887
iIlt.enle:t: http:// www.mflllum.c.'i
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and would also introduce a Public Sector Accountability Act. The role of the Accountability Office
is to:
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.. evaluate performance throughout a sector, using appropriately designed measures, and
report clearly to the pUblic and the relevant minister on findings;
Go champion strongest performers and disseminate best practices;
tit promote the development of common goals and performance measures;
... promote communication within and among sectors:
<II monitor Compliance with the proposed Public Sector Accountability Act: and
eo implement remedies for underperforming organizations.
The key objective of the Accountability Office will be to support continuous improvement in the
accountability practices of the broader public sector.
On .the legislative front, the government introduced Bill 46 received first reading on May 9, 2001.
This legislation contains provisions related to accountability that will have significant
consequences for municipalities. You can download this Bill from the website of the Attorney
General of Ontario at http://www.ontla.on.ca/llbrarylbills/46372.htm. (I have attached a copy of
the Bill to electronic versions of this memo).
Purposes of the Act
The following are the purposes of the Act. as stated in section 1.
1. To initiate best practices in public sector organizations by measuring their performance against
their established goals and by reporting publicly on the progress made.
2. To improve program effectiveness and accountability to the public by promoting a stronger
focus on the results and the quality of service of pUblic sector organizations.
3. To improve the delivery of service. by requiring that each public sector organization prepares a
plan to meet identified objectives and to provide information about the results and quality of ser-
vice that are achieved.
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4. To improve decision-making in public sector organizations by ensuring that relevant
information is made available to the public about the organization's objectives and about the
effectiveness and efficiency of Its activities.
5. To improve the fiscal responsibility of public sector organizations by requiring them to prepare
a balanced budget each year.
Organizations Affected
The Sill is intended to apply to the broad public sector, including municipalities, colleges,
universities and hospitals. For the municipal sector, the reach of the Act is broader than just
municipalities. The Act affects "Every local board as defined in the Municipal Affairs Act and.
every authority, board, commission, corporaUon, office or organization of persons some or all of
whose members, directors. or officers are appointed or chosen by or under the authority of the
council of the corporation of a municipality in Ontario." The number of special pUll'ose bodies in
the municipal sector is staggering. It is unlikely that an exhaustive directory of all such
organizations even exists.
The Act extends even further to include share and non-share corporations where a majority of
directors are appointed by municipalities. The following are subsections 2(7} and 2(8)
respectively.
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10.
11.
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7. Every corporation with share capital, at least 90 per cent of the issued shares of which are
beneficially held by, or for, one or more public sector organizations described in paragraphs 1 to
6, and every wholly-owned subsidiary of such a corporation.
8. Every corporation without share capital, the majority of whose. members. directors or officers
are members of, or are appointed or chosen by or under the authority of, one or more public
sector organizations described in paragraj:lhs 1 to 6, and every wholly-owned subsidiary of such a
corporation.
This is so broad that it would seem to include municipal associations. MFOA. for example, is
governed by a Board of Directors which is voted into office by municipal finance officers who are
members of MFOA. It could also include business subsidiaries of such organizations such as
Consulting@MFOA.
New Accountability Requirements
Sill 46 requires all organizations in the broad pUblic sector to:
'II prepare annual business plans
'" prepare annual reports
.. consult with the PUblic
'" measure performance
... report on performance
Preparation of Business AnnuiiJ Plan (Section 4)
In each year all organizations caught by the Act must prepare a business .plan. The plan must
contain the follOwing information:
'I.
2.
A description of the governance structure and management structure of the organiZation.
A comprehensive statement of purpose, addressing the major functions and operations of
the organization.
A description of the major activities of the organization for the year.
A statement of the goals and objectives to be achieved with respect to each major activity
of the organization during the year.
A description of the actions the organization will take during the year to achieve those
goals and objectives.
A description of the human, financial, technological and other resources that the
ol!lanization will need during the year to achieve those goals and Objectives.
A description of how the organization will monitor its performance during the year and
how it will monitor the resources that it uses to achieve its goals and objectives. If it is not
possible to monitor them using objective, quantitative measurements, the plan must
explain the reasons and describe how the ol!lanization intends to assess its
performance.
A description of any significant factors outside the control 01 the organization that are
likely to affect the achievement of Its goals and objectives.
A description of the actions that the organi~tion wl/ltake to.establish the reasonableness
of the business plan and to review the organization's success in achieving its goals and
objectives.
A description of the methods that the organization will use to set future goals and
objectives and the organization's time1Bble for doing so.
A description of the measures that the organiZation will take to improve its services and
its efficiency and the measures it wJ1l take to identify altemate methods of delivering its
services, including the delivery of those services by the private sector.
3.
4.
5.
6.
7.
8.
9.
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'12. Its budget for the year.
Municipallties, boards and other affected organizations must engage in consultation with affected
parties when preparing the annual business plan.
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Section 5 of the Bill stipulates that the budget that forms part of the business plan must be
balanced. This does not affect the municipal sector since the Municipal Act already prohibits
municipalities from budgeting for a deficit.
Reporting on Results (Section 6)
Each affected organization must file an annual report within 6 months of the end of its fiscal year.
The report must contain the following information. .
'I.
The business plan for the year.
A description of the extent to which the organization achieved its goals and objectives for
the year, as set out in the business plan.
If any of those goals or objectives were not achieved, a description. of the reasons that
they were not achieved and of the steps that the organization plans to take to achieve
them.
If the organization considers that any of those goals or objectives cannot be achieved, a
description of the reasons that they cannot be achieved and of the steps that the
organization plans to take as a result.
A statement indicating whether the books and records of the organization for the year are
complete and accurate.
A statement indicating whether the systems and practices of the organization during the
year can reasonably be relied upon to have ensured that the organization protected its
assets, spent money only as authorized and managed its resources efficiently.
The financial statements of the organization for the year.
The business plan for the following year.
../
2.
3.
4.
5.
6.
7.
8.
Annual reports must be available for public viewing and must be submitted to every Ministry from
which the organization receives funding.
Monitoring Performance (Section 9)
If, "in the opinion of the Minister of Finance," your municipallty, board. or commission has
failed to achieve its stated goals, the Minister:
,~ May require your municipality to review its financial management, business practices and
. operating practices and to report the results of the review to the Minister; or
.. May review the organization's financial management, business practices and operating
practices.
Such a review is undertaken so that the Minister can make recommendations (ss S(4}) about the
areas under review. The municipality under review has a legal obligation to cooperate (ss 9(7)).
Effect of Non-Performance
If an organization refuses to comply with the provisions of the Act, the Minister of Finance can
withhold any provincial funds that the organization . is otherwise entitled to receive. If the
organization later complies, the Minister will make the payments to which the organization was
entitled. Individuals who obstruct a review are guilty of an offence and liable to a fine.
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Regulations
The Minister of Finance may make regulations under the Act to:
OJ exempt certain organizations from the Act's provisions.
.. define public organizations affected by the Act The legislations stipulates that the Minister
may prescribe organizations even if they do not directly or indirectly receive funding from the
Province.
.. set fees to charge the public for annual. reports.
Our Concerns
The reaction of most municipal officials is that the municipal sector is different from colleges,
universities and hospitals in that municipal councils are directly elected by ratepayers. Municipal
decision-making is far more open than the decision-making structures at any other level of
government or of other organizations in the broad public sector. Decision-making in most
municipalities also involves numerous opportunities for' citizen involvement. Finally. municipalities
receive relatively little funding from the Province and have always been required to have
balanced budgets. Therefore, the provisions of the Public Sector Accountability Act, 2001 seem
out of place relative to the municipal sector.
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Many of the objectives of this legislation are either irrelevant (l.e. balanced budgets, public
consultation) or are I:leing achieved through other avenues (e.g. Municipal Performance
Measurement Program). The proVisions of this Act, therefore, seem more appropriate .for other
organizations in the broad public sector.
IVIFOA and other municipal associations are also concemed about the impact that these
provisions could have on the creation of private-public partnerships if such partnerships are
subjected to levels of disclosure that purely private organizations are not
Municipal officials have also expressed concerns about the magnitude of the effort requIred to
comply with the Act. Some municipalities have a significant number of boards and the full SCOpe
of included organizations could be signIficant.
lFinally, these provisions seem to be at odds with the type of relationship that municipalities have
been trying to develop with the Province. A new Municipal Act. for example. was to be predicated
on broad grants of power and wide levels of local discretion for municipalities that are
accountable to local ratepayers. Under this legislation, the~ can be a significant degree of
Provincial direction in local decision-making If a small group of ratepayers can succeed in having
the Minister review a municipality for failure to reach its objectives.
MFOA is WOrking in concert with AMO and other municipal associations to develop a response to
thiS legislation. Please feel free to forward your comments to us by fax at 416-440-0887 or by e-
mail to dan@mfoa.on.ca. We will keep you posted of key events in this area.
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ATTACHMENT#~ TO REPORT#~ -01
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2ND SESSION, 37niLE\3ISLATURE, ONTARIO
50 ELIZABETH II, 2001
Bin 46
. An Act respecting
the accountability of
public sec!ororganizations
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The Hon. J. Flaherty.
Minister of Finance
. Government Bill
1 st Reading
2nd Reading
3 rd Reading
Royal. Assent
May 9, 2001
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Printed by tile Legislative Assembly .
! of Ontario
@0
..
2" SESSION, 37" LEGISLATURE, ONTAlUO
50 ELIZABETII II, 2001
Projet de loi 46
Loi portant sur la
responsabilisation'des
organismes publics.
L 'honorable J. Flaherty
Ministre des Finances
Projet de loi du gouvernement -
1 rc lecture
9 mai 2001
2" lecture
3" lecture
Sanction roy!ile
Imprime par l' Assemb16e 16gislatiye .
de l'Ontario
EXPLANATORY NOTE
The Bill enacts the Public Sector Accountability Act,
2001.
The purposes of the Act are set out. in section 1. The
public sector organizations to which the Act applies are
described in section 2, and additions and exemptions may be
made by regulation.
Each public sector organization is required to prepare a
business plan each year, and the contents of the business plan
are specified in section 4. Organizations are also required to
plan for a balanced budget each year. .
Within six months after the end of a year for which an
organization prepares a business plan under the Act, the
organization must prepare an annual report. The contents of
the annual report are specified in section 6. Annual reports are
to be made available to the public. .
Section 9' allows the Minister of Finance to require an
organization to review its financial management, business
practices and operating practices if, in the Minister's opinion,
the organization repeatedly fails to meet its objectives or if it
fails to meet a significant objective in a particular year. The
Minister may also undertake such a. review directly. The
purposes of such reviews are set out in section 9.
Section 10 sets out planning and reporting requirements
for an organization that has a deficit in a particular year. Such
an organization is required to plan for a surplus in the two
years after the deficit occurs to offset the amount of the deficit.
If an O~~ization fails to comply with the Act, payments
from the CrQ,Wn to the organization may be withheld. Section
1 I of the A2i sets out the circumstances and restrictions that
apply.,
Section ~4 governs the collection, ,use and disclosure of
personal inf~rmation by the Minister of Finance. Certain
restrictions aife set out.
NOTE EXPLICATIVE
-....
Le projet de loi edicte la Loi de 2001 sur la
responsabilisation du secteur public.
Les objets de la Loi sont enonces a I 'article 1. Les
organismes publics auxquels s'appIique la Loi sont enumeres a
l'article 2; les reglements peuvent prevoir des ajouts et des
exclusions.
Les organismes publics sont tenus d'elaborer pour chaque
exercice un plan d'activites dont Ie contenu est precise a
, l'article 4. lIs sont egalement tenus' de prevoir un budget
equilibre pour chaque exercice.
Dans les six mois de la fin de l'exercice vise par leur plan
d'activites, les organismes doivent r6diger un rapport annuel
, dont Ie contenu est precise a I' article 6. Ce rapport doit etre
mis a la disposition du public.
. L'article 9 permet au ministre des Finances d'exiger qu'un
organisme examine sa gestion financiere, ses pratiques
d'affaires et ses precedes de fcinctionnement si, a son avis, cet
organisme n'arrive pas, frequemment, a atteindre ses objectifs
ou n'atteint pas un objectif important au cours d'un exercice
donne. Le ministre peut egalement lui-meme pro ceder a un tel
examen. Les objets de ces examens sont enonces a I 'article 9.
L'article 10 enonce les exigences en matiere de
planification et d'inforrnation que doivent respecter les
organismes qui affichent un deficit pOur un exercice donne'.
Ces organismes sont tenus de prevoir un excedent pour les
deux exercices qui suivent pour compenser Ie deficit.
Les organismes qui n'observent pas la Loi s'exposent a la
retenue des sommes que leur verse la Couronne. L'article l~
de la Loi enonce les circonstances et les restrictions qui
s'appliquent alors.
L'article 14 regit la collecte, l'utiIisation et la divulgation
de renseignements personnels par Ie ministre des Finances et
enonce certaines restrictions.
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Bill 46
An Act respecting
the accountability of
public sector organizations
CONTENTS
INTERPRETATION
1. Purposes
. PUBLIC SECTOR ORGANIZATIONS
2. Public sector organizations
3. Exclusions
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THE PLANNING PROCESS
4. Duty to prepare business plan
5. Duty to plan for balanced budget
REPORTING ON RESULTS
6. Duty to prepare annual report
7. Public inspection
8. Publication or disclosure of annual reports
MONITORING PERFORMANCE
9. Effect offailure to achieve objectives
10. Effect of a deficit
GENERAL
11. Enforcement
12. Prohibition, obstruction
1"3. Accounting principles and standards
14. Personal information
15. Effect of authorized disclosure of information
16. Delegation by Minister of Finance
17. Protection from liability
18. Conflicts
19. Regulations
20. Commencement
21. Short title
2001
Her Majesty, by and with the advice and consent of the
Legislative Assembly of the Province of Ontario, enacts
as follows:
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Projet de loi 46
2001
Loi portant sur la
responsabilisation des
organismes publics
SOMMAIRE
INTERPRET AnON
1. Objets
ORGANISMES PUBLICS
2. Organismes publics
3. Exclusions
LEPROCESSUSDEPLA~CATION
4. Obligation d'elaborer un plan d'activites
5. Obligation de prevoir un budget equilibre
LA PRESENTA nON DES RESULT A TS
6. Obligation de rediger un rapport annuel
7. Consultation
8. Publication ou divulgation des rapports annuels
LE SUIVl DU RENDEMENT
9. Effet de la non-realisation des objectifs
10. Effet d'un deficit
DISPOSITIONS GENERALES
11. Execution
12. Interdiction: entrave
13. Principes comptables et normes
14. Renseignements personnels
15. Effet de la divulgation autorisee de renseignements
.16. Delegation par Ie ministre des Finances
17. Immunite
18. Incompatibilite
19. Reglements
20. Entree en vigueur
21. Titre abrege
Sa Majeste, sur I'avis et avec Ie consentement de
l'Assemblee legislative de la province de l'Ontario,
edicte :
2
Bill 46
PUBLIC SECTOR ACCOUNTABILITY
Sec.lart. I
INTERPRETATION
Purposes
1. The following are the purposes of this Act:
1. To initiate best practices in public sector organi-
zations by measuring their performance against
their established goals and by reporting publicly
on the progress made.
2. To improve program effectiveness and account-
ability to the public by promoting a stronger focus
on the results and the quality of service of public
sector organizations.
3. To improve the delivery of service by requiring
that each public sector organization prepares a
plan to meet identified objectives and to provide
information about the results and quality of ser-
vice that are achieved.
4. To improve decision-making in.public sector or-
ganizations by ensuring that relevant information
is made available to the public about the organi-
zation's objectives and about the effectiveness
and efficiency of its activities.
5. To improve the fiscal responsibility of public
sector organizations by requiring them to prepare
a balanced budget each year.
PUBLIC SECTOR ORGANIZATIONS
Public sector organizations
2. The following persons and entities are the public
sector organizations to which this Act applies:
1. Every agency of the Crown in right of Ontario
and every authority, board, commission, corpora-
tion, office or organization of persons a majority
of whose directors, members or officers are ap-
pointed or chosen by or under the authority of the
Lieutenant Governor in Council or a member of
the Executive Council.
2. The corporation of every municipality in Ontario.
3. Every local board as defined in the Municipal
Affairs Act and every authority, board, commis-
sion, corporation, office or organization of per-
sons some or all of whose members, directors or
officers are appointed or chosen by or under the
authority of the council of the corporation of a
municipality in Ontario.
4. Every board as defined in the Education Act.
5. Every university in Ontario and every college of
applied arts and technology and post-secondary
institution in Ontario whether or not affiliated
with a university, the emolments of which are
counted for the purposes of calculating annual
operating grants entitlements.
INTERPRETATION
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Objets
1. Les objets de la presente loi sont les suivants :
1. Inciter les organismes publics it adopter des prati-
ques exemplaires en comparant leur rendement
aux buts qu'ils se sont fixes et en rendant publi-
quement compte des progres qu'ils ont accomplis.
2. Ameliorer l' efficacite des programmes et accroi-
tre la responsabilisation des organismes publics Ii
1'egard du public en donnant une plus grande im-
portance aux resultats de ces organismes et Ii la
qualite des services qu'ils offtent.
3. Ameliorer la prestation des services en exigeant
que les organismes publics redigent tous un plan
qui leur permettra d'atteindre les objectifs qu'ils
ont precises et d'informer Ie public sur les resul-
tats et la qualite de service qu'ils ant atteints.
4. Ameliorer la prise de decisions au sein des orga-
nismes publics en faisant en sorte qu'ils mettent Ii
la disposition du public des renseignements perti-
nents sur leurs objectifs et sur l'efficacite et
l'efficience de leurs activites.
5. Ameliorer la responsabilite financiere des orga-
nismes publics en exigeant qu'ils elaborent un
budget annuel equilibre.
ORGANISMES PUBLICS
Organismes publics
2. Les personnes et entites qui sui vent constituent les
organismes publics auxquels s'applique la presente loi :
J. Les organismes qui relevent de la Couronne du
chef de l'Ontario ainsi que les offices, conseils,
commissions, personnes morales, bureaux et or-
ganisations de personnes dont la majorite des ad-
rninistrateurs, des membres ou des dirigeants sont
nommes ou choisis par Ie lieutenailt-gouverneur
en conseil ou un membre du Conseil executif, ou
sous son autorite.
2. Les municipalites de 1'Ontario.
3. Les conseils locaux au sens de la Loi sur les afJai-
res municipales ainsi que les offices, conseils,
commissions, personnes morales, bureaux et or-
ganisations de personnes dont la totaIite ouune
partie des membres, des administrateurs 01.1 des
dirigeants sont nommes ou choisis par le conseil
d'une municipalite de l'Ontario ou SOllS son auto-
rite.
4. Les conseils au sens de la Loi sur ['education.
5. Les universites de 1 'Ontario ainsi que les colleges
d'arts appliques et de technologie et les etabIis-
sements postsecondaires de la province - qu'ils
soient affilies ou non a une uIliversite - dont
l'effectif entre dans Ie calcuI des subventions de
fonctionnement annuelles auxqm:lIes ils ont droit.
--'
Sec./art. 2
RESPONSABlLISA TION DU SECTEUR PUBLIC
3
-
6. Every hospital referred to in the list of hospitals
and their grades and classifications that is main-
tained under the Public Hospitals Act, every pri-
vate hospital operated under the authority of a li-
cence issued under the Private Hospitals Act and
every hospital established or approved by the
Lieutenant Governor in Council as a community
psychiatric hospital under the Community Psychi-
atric Hospitals Act.
7. Every corporation with share capital, at least 90
per cent of the issued shares of which are benefi-
cially held by, or for, one or more public sector
organizations described in paragraphs 1 to 6, and
every wholly-owned subsidiary of such a corpora-
tion.
8. Every corporation without share capital, the ma-
jority of whose members, directors or officers are
members of, or are appointed or chosen by or un-
der the authority of, one or more public sector or-
ganizationsdescribed in paragraphs 1 to 6, and
every wholly-owned subsidiary of such a corpora-
tion.
9. Every board of health under the Health Protec-
tion and Promotion Act and every board of health
under an Act of the Assembly that establishes or
continues a regional municipality.
-
10. Such other persons and entities as may be pre-
scribed. .
Exclusions
3. (1) This Act does not apply to the Office of the
Lieutenant Governor, the Assembly and the offices of
persons appointed on the address of the Assembly.
Same
(2) This Act does not apply to such persons and enti-
ties as may be prescribed by regulation, despite section
2.
THE PLANNING PROCESS
Duty to prepare business plan
4. (1) Every public sector organization shall prepare
a business plan every year.
Contents
-
(2) A business plan must contain the following in-
formation with respect to the fiscal year for which it is
prepared:
L A description of the governance structure and
management structure of the organization.
2. A comprehensive statement of purpose, address-
ing the major functions and operations of the or-
ganization.
3. A description of the major activities of the or-
ganization for the year.
4. A statement of the goals and objectives to be
Projet 46
6. Les hOpitaux mentionnes sur la liste des hOpitaux
et de leurs classes et categories qui est tenue en
application de la Loi sur les h6pitaux publics, les
h6pitaux prives exploites en vertu d'un permis
delivre en application de la Loi sur les hOpitaux
prives ainsi que les hOpitaux ouverts ou agrees
par Ie lieutenant-gouverneur en conseil comme
hOpitaux psychiatriques communautaires en vertu
de la Loi sur les hOpitaux psychiatriques commu-
nautaires.
7. Les personnes morales avec capital-actions dont
au moins 90 pour cent des actions ernises sont de-
tenues a titre beneficiaire par un au plusieurs or-
ganismes publics vises aux dispositions 1 a 6 ou
pour leur compte, ainsi que les filiales en proprie-
te exclusive de ces personnes morales.
8. Les personnes morales sans capital-actions dont
la majorite des mernbres, des adrninistrateurs ou
des dirigeants sont nommes ou choisis par un ou
plusieurs des organismes publics vises aux dispo-
sitions 1 a 6 ou sous leur autorite, ou en sont
membres, ainsi que les filiales en propriete exclu-
sive de ces personnes rnorales.
9. Les conseils de sante au sens de la Loi sur la pro-
tection et la promotion de la sante ainsi que les
conseils de sante vises par une loi de la Legisla-
ture qui cree ou maintient une municipalite regio-
nale.
10. Les personnes et entites prescrites.
Exclusions
3. (1) La presente loi ne s'applique pas au Bureau du
lieutenant-gouverneur, a l' Assemblee ni aux bureaux des
personnes nommees sur adresse de l' Assernblee.
Idem
(2) Malgre l'article 2, la presente loi ne s'applique
pas aux personnes et entites pres crites par reglement.
LE PROCESSUS DE PLANIFICA nON
Obligation d'elaborer un plan d'activites
4. (1) Chaque exercice, tout organisme public elabore
un plan d'activites.
Contenu
(2) Le plan d'activites contient les renseignements
suivants it l'egard de l'exercice qu'il vise:
1. La description des structures de gouvernance et
de gestion de I' organisme.
2. L'enonce de mission exhaustif de l'organisme,
qui en decrit les principales fonctions et les prin-
cipaux secteurs de fonctionnement.
3. La description des grandes activites que l'orga-
nisme m€mera au cours de l' exercice.
4. L'enonce des buts et objectifs que 1'organisme
4
Bill 46
PUBLIC SECTOR ACCOUNTABILITY
Sec.lart. 4 (2)
achieved with respect to each major activity of
the organization during the year.
5. A description of the actions the organization will
take during the year to achieve those goals and
objectives.
6. A description of the human, financial, technologi-
cal and other resources that the organization will
need during the year to achieve those goals and
objectives.
7. A description of how the organization will moni-
tor its performance during the year and how it
will monitor the resources that it uses to achieve
its goals and objectives. If it is not possible to
monitor them using objective, quantitative meas-
urements, the plan must explain the reasons and
describe how the organization intends to assess its
performance.
8. A description of any significant factors outside
the control of the organization that are likely to
affect the achievement of its goals and objectives.
9. A description of the actions that the organization
will take to establish the reasonableness of the
business plan and to review the organization's
success in achieving its goals and objectives.
10. A description of the methods that the organization
will use to set future goals and objectives and the
organization's timetable for doing so.
11. A description of the measures that the organiza-
tion will take to improve its services and its effi-
ciency and the measures it will take to identify al-
ternate methods of delivering its services, includ-
ing the delivery of those services by the private
sector.
12. Its budget for the year.
Consultation
(3) When preparing a business plan, the organization
shall consider the views of persons and entities outside
th~ organization who may have an interest in its activi-
ties.
Approval
(4) The business plan must be approved by the gov-
erning body of the organization.
Impact of change in status
(5) If a person or entity is a public sector organization
to which this Act applies for only part of its fiscal year,
the organization is not required to prepare a business
plan under this section for that year.
Transition
(6) Despite subsection (5), every public sector or-
ganization to which this Act applies on the day section 2
comes into force is required to prepare a business plan
for its first fiscal year that begins after March 31, 2001.
doit atteindre a I'egard de chacune de ses grandes
activites au cours de l'exercice.
5. Les mesures que l'organisme prendra au COUTS de
l'exercice pour atteindre ces buts et objectifs.
--
6. Les res sources humaines, financieres, technologi-
ques et autres dont l' organisme aura besoin au
cours de I' exercice pour atteindre ces buts et ob-
jectifs.
7. La maniere dont l' organisme effectuera Ie suivi
de son rendement au cours de l'exercice et dont il
assurera Ie suivi des ressources dont il se sert
pour atteindre ses buts et objectifs. 8'il est impos-
sible d'assurer ce suivi a l'aide de mesures objec-
tives et quantitatives, Ie plan doit en donner les
motifs et decrire la fayon dont I'organisme entend
evaluer son rendement.
8. Les facteurs importants dont I'organisme n'est
pas maitre et qui auront vraisemblablem~nt une
incidence sur la realisation de ses buts et objec-
tifs.
9. Les mesures que I' organisme prendra pour etablir
Ie caractere raisonnable du plan d'activites et
pour evaluer son degre de reus site dans la realisa-
tion de ses buts et objectifs.
10. Les methodes dont l'organisme se servira pour
fixer ses buts et objectifs futurs et les delais qu'il
se donne pour ce faire.
11. Les mesures que I' organisme prendra pour ame-
liarer ses services et son efficience, ainsi que pour
trouver d'autres modes de prestation de ses servi-
ces, y compris leur prestation par Ie secteur prive.
-/
12. Ses previsions budgetaires pour I 'exercice.
Consultation
(3) Au cours de l' elaboration de son plan d 'activites,
l' organisme tient compte des points de vue des person-
nes et entites externes qu'interessent ses activites.
Approbation
(4) Le plan d'activites do it etre approuve par I'organe
de direction de I'organisme.
Incidence d'un changement de statut
(5) 8i une personne ou une entite n'est un organisme
public auquel s'applique la presente loi que pendant une
partie de son exercice, l'organisme n'est pas tenu
d'6laborer de plan d'activit6s en application du present
article pour cet exercice.
Disposition transitoire
(6) Malgre Ie paragraphe (5), tout organisme public
auquel la presente loi s'applique Ie jour de I'entree en
vigueur de l'article 2 est tenu d'61aborer un plan
d'activites pour Ie premier de ses ex~:rcices qui com-
mence apres Ie 31 mars 2001.
..-
Sec./art. 5 (1)
RESPONSABILISA TION DU SECTEUR PUBLIC
5
Duty to plan for balanced budget
5. (1) Every public sector organization shall plan for
a balanced budget every year.
Exception
(2) An organization is not required by this Act to plan
for a balanced budget for a particular fiscal year ifit is
not required by this Act to prepare a business plan for
that year.
Definition
(3) In this section,
"balanced budget" means, with respect to a public sector
organization, a budget in which the organization's an-
ticipated expenditures for a fiscal year do not exceed
its anticipated revenues for the year.
REpORTING ON RESULTS
Duty to prepare annual report
6. (1) Every public sector organization shall prepare
an annual report, and shall do so within six months after
the end of the applicable fiscal year.
Exception
(2) An organization is not required by this Act to
prepare an annual report for a particular fiscal year if it
was not required by this Act to prepare a business plan
for that year.
-
Contents
(3) The annual report must include the following in-
formation and documents:
1. The business plan for the year.
2. A description of the extent to which the organiza-
tionachieved its goals and objectives for the year,
as set out in the business plan.
3. If any of those goals or objectives were not
achieved, a description of the reasons that they
were not achieved and of the steps that the or-
ganization plans to take to achieve them.
4. If the organization considers that any of those
goals or objectives cannot be achieved, a descrip-
tion of the reasons that they cannot be achieved
and of the steps that the organization plans to take
as a result.
5. A statement indicating whether the books and
records of the organization for the year are com-
plete and accurate.
6. A statement indicating whether the systems and
practices of the organization during the year can
reasonably be relied upon to have ensured that the
organization protected its assets, spent money
only as authorized and managed its resources ef-
ficiently.
7: The financial statements of the organization for
the year.
8. The business plan for the following year.
-
Projet 46
Obligation de prevoir un budget equilibre
5. (1) Tout organisme public prevoit un budget equi-
Iibre pour chacun de ses exercices.
Exception
(2) L'organisme qui n'est pas tenu par Ia presente loi
d'elaborer de plan d'activites pour un exercice donne
n'est pas tenu non plus par la presente loi de prevoir un
budget equilibre pour cet exercice.
Definition
(3) La definition qui suit s'applique au present article.
<<budget equilibr6>) Pour ce qui est d'un organisme pu-
blic, budget selon lequel ses depenses prevues d'un
exercice ne sontpas superieures a ses recettes prevues
de l'exercice.
LA PRESENT A nON DES RESULT A TS
Obligation de rediger un rapport annuel
6. (1) Tout organisme public redige un rapport annuel
dans les six mois qui suivent la fin de son exercice.
Exception
(2) L'organisme qui n'est pas tenu par la presente loi .
d'61aborer de plan d'activit6s pour un exercice donne
n'est pas tenu non plus par la presente Ioi de rediger un
rapport annuel pour cet exercice.
Contenu
(3) Le rapport annuel contient les renseignements et
documents suivants :
1. Le plan d'activites de l'exercice.
2. La me sure dans laqueIle l'organisme a atteint ses
buts et objectifs de l'exercice qui sont exposes
dans Ie plan d'activites.
3. Les motifs pour lesqueIs certains de ces buts et
objectifs n'ont pas ete atteints, Ie cas echeant, et
les mesures que l' organisme entend prendre pour
les atteindre.
4. Les motifs pour lesquels certains de ces buts et
objectifs ne peuvent etre atteints de l'avis de
l'organisme, et les mesures qu'il entend prendre
en consequence.
5. Vne declaration indiquant si les !ivres et registres
de l' organisme qui portent sur l' exercice sont
complets et fideles.
6. Vne declaration indiquant si l'organisme peut
raisonnablement se fier aux systemes et aux me-
thodes qu'il a mis. en oeuvre au cours de
l'exercice pour proteger ses actifs, n'engager que
des depenses autorisees et gerer ses ressources
avec efficience.
7. Les etats financiers de I' exercice del' organisme.
8. Le plan d'activites de l'exercice suivant.
6
Bill 46
PUBLIC SECTOR ACCOUNTABILITY
Sec./art. 6 (4)
Audit requirement
(4) The fmancial statements must be audited by one
or more persons licensed as auditors under the Public
Accountancy Act.
Approval
(5) The annual report must be approved by the gov-
erning body of the organization.
Public inspection
7. (1) Every public sector organization shall make
available to the public each annual report it prepares
under this Act, and shall do so within six months after
the end of the fiscal year to which it relates.
Sale to the public
(2) The organization shall give a copy of its annual
report to every person who asks for one and may charge
the fee, if any, prescribed by regulation.
Delivery to ministries
(3) The organization shall give a copy of its annual
report for a fiscal year to the Miriistry of Finance and to
every other ministry of the Crown from which the or-
ganization receives funding, directly or indirectly, dur-
ing the year, and shall do so within six months after the
end of the fiscal year.
Publication or disclosure of annual reports
8. Any person may publish the information contained
in an annual report prepared under this Act and any min-
istry of the Crown may disclose such information.
MONITORING PERFORMANCE
Effect of failure to achieve objectives
9. (1) This section applies if, in the opinion of the
Minister of Finance, a public sector organization repeat-
edly fails to achieve the objectives set out in its business
plans or fails to achieve one or more significant objec-
tives in a business plan for a particular year.
Review by the organization
(2) The Minister of Finance may require the organi-
zation . to review its financial nianagement, business
practices and operating practices if, in his or her opin-
ion, such a review is in the public interest having regard
to the purposes of this Act, and to report the results of
the review to the Minister.
Review by the Minister
(3) The Minister of Finance may review the organiza-
tion's financial management, business practices and
operating practices if, in his or her opinion, such a re-
view is in the public interest having regard to the pur-
poses ofthis Act.
Purposes of review
(4) A review is undertaken in order to enable the
Minister of Finance to make recommendations to the
organization, to determine whether to exercise any of his
or her powers under this Act or to determine whether to
make recommendations, and what recommendations to
Verification obligato ire
(4) Les etats financiers sont verifies par une ou plu-
.sieurs personnes titulaires d'un permis de verificateur
delivre en vertu de la Loi sur la comptabilite publique.
Approbation
(5) Le rapport annuel doit etre approuve par l'organe
de direction de I' organisme.
Consultation
7. (1) Tout organisme public met a la disposition du
public, dans les six mois de la fin de l'exercice vise,
chaque rapport annue] qu'il redige en application de la
presente loi.
--
Vente au public
(2) L'organisme doit remettre un exemplaire de son
rapport annuel a quiconque Ie lui demande et peut exiger
les frais eventuels prescrits par reglement.
Remise aux ministeres
(3) L'organisme remet un exemplaire de son rapport
annuel, dans les six mois de la fin de l'exercice, au mi-
nistere des Finances et a chaque ministere de la Cou-
ronne duquel il a re9u des credits, directement ou indi-
rectement, au cours de cet exercice.
Publication ou divulgation des rapports annuels
8. Quiconque peut publier les renseignements qui
figurent dans un rapport annue] redige en application de
la presente Ioi et tout ministere de la Couronne peut les
divulguer.
--"
LE SUIVI DU RENDEMENT
Effct de la non-realisation des objectifs
9. (1) Le present article s'applique si, de l'avis du
ministre des Finances, un organisme public n'arrive pas,
frequemment, a atteindre les objectifs de son plan
d'activites ou n'atteint pas un ou plusieursobjectifs im-
portants du plan d'activites d'un exercice donne.
Examen par I'organisme
(2) S'il est d'avis que cela est dans l'interet public
compte tenu des objets de la presente loi, Ie ministre des
Finances peut exiger que l'organisme examine sa ges-
tion financiere, ses pratiques d'affaires et ses procedes
de fonctionnement et lui fasse rapport des resultats de
cet examen.
Examen par Ie ministre
(3) S'il est d'avis que cela est dans ]'interet,public
compte tenu des objets de ]a presente loi, Ie ministre des
Finances. peut examiner la gestion fmanciere, les prati-
ques d'affaires et les procedes de fonctionnement de
l'organisme.
Objet de I'examen
(4) L'examen vise a permettre au ministre des Finan-
ces de faire des recommandations it l'organisme, de de-
cider s'il doit exercer les pouvoirs .que lui conrere la
presente loi ou de decider s'il doit fain: des recomman-
dations it un autre ministre de la Couronne quant it
.-Y
Sec./art.9(4)
RESPONSABILISA TION DU SECTEUR PUBLIC
7
-
make, to another minister of the Crown about the exer-
cise of a power that the other minister may have under
any other Act.
Requirements re review by organization
(5) If the Minister of Finance requires the organiza-
tion to Undertake. a review, the Minister may impose
such requirements and restrictions with respect to the
review as he or she considers appropriate.
Notice
(6) The Minister of Finance shall give notice of a
review to any other ministry of the Crown that provides
funding to the organization.
Duty to co-operate
(7) If the Minister of Finance undertakes a review,
the organiZation and its directors, members, employees
and agents shall co-operate with each individual con-
ducting the review on behalf of the Minister and shall
give him or her full access to all information, docu-
ments, records and things in their possession or control
that the individual considers to be relevant to the review.
Confidentiality of personal information
(8) Before giving an individual conducting a review
on behalf of the Minister access to information, docu-
ments, records and things in its possession or control,
the organization shall ensure that all references to the
name of any individual and all other information that
may identify an individual are removed.
-
Cost of review
(9) The Minister of Finance may require the organi-
zation to pay all or part of the cost ofa review, and the
organization shall do so. .
Effect of a deficit
10. (1) This section applies if a public sector organi-
zation has a deficit for a fiscal year for which the or-
ganization was required by this Act to plan for a bal-
anced budget.
Change in requirements for business plans
(2) The organization is required to prepare a business
plan for each of the two following years, and to do so
before the beginning of the following year.
Same
(3) Subsection (2) applies whether or not the organi-
zation would otherwise be required to prepare a business
plan under section 4 for the each of the following two
years.
Change in requirement to plan for
balanced budget
(4) Instead of planning for a balanced budget in each
of the following two years, the organization is required
to plan to have a surplus in the following year and it
may have a surplus in the second year.
-
Same
(5) Subsection (4) applies whether or not the organi-
zation would otherwise be required to plan for a bal-
Projet 46
l'exercice des pouvoirs qu'une autre loi conrere a ce
demier et, Ie cas echeant, la nature de ces recoinmanda-
tions.
Exigences : examen par I 'organisme
(5) S'il exige que !'organisme precede a un examen,
Ie ministre des Finances peut imposer toute exigence et
toute restriction qu'il estime pertinente a l'egard de cet
exam en.
Avis
(6) Le ministre des Finances avise de la tenue d'un
examen tout autre ministere de la Couronne qui foumit
des credits a l'organisme.
Obligation de collaborer
(7) Si Ie ministre des Finances entreprend un examen,
l'organisme et ses administrateurs, membres, employes
et mandataires collaborent avec toute personne qui pro-
cede a celui-ci pour Ie compte du ministre etlui donnent
plein acces aux renseignements, documents, registres ou
choses qui sont en leur possession ou dont ils ont Ie
contrale et qu'elle juge pertinents.
Confidentialite des renseignements personnels
(8) L'organisme fait en sorte de faire supprimer les
mentions de tout particulier et les renseignements qui
peuvent permettre d'en identifier un dans tous les ren-
seignements, documents ou registres et dans toutes les
choses qui sont en sa possession ou dont il a Ie contrOle
avant d'y donner acces a la personne qui precede a
I' examen pour Ie compte du ministre.
Coot de l'examen
(9) Le ministre des Finances peut exiger que l'orga-
nisme paie tout ou partie des frais de l'examen, auquel
cas l'organisme doit Ie faire.
Effet d'un deficit
10. (1) Le present article s'applique si un organisme
public accuse un deficit pour un exercice pour lequel il
etait tenu par la presente loi de prevoir un budget equili-
bre.
Nouvelle exigence concernant les plans d 'aciivites
(2) L'organisme est tenu d'elaborer un plan d'activi-
tes pour chacun des deux exercices suivants avant Ie
debut de l' exercice suivant.
Idem
(3) Le paragraphe (2) s'applique que l'organisme soit
ou non tenu par ailleurs d'elaborer un plan d'activites en
application de l'article 4 pour chacun des deux exercices
suivants.
Nouvelle exigence concernant l'obligation de prevoir
un budget equilibre
(4) Plutot que de prevoir un budget equilibre pour
chacun des deux exercices suivants, l' organisme est tenu
de prevoir un excedent pour l' exercice suivant et peut en
avoir un pour l'exercice qui suit celui-ci.
Idem
(5) Le paragraphe (4) s'appIique que l'organisme soit
ou non tenu par ailleurs de prevoir un budget equilibre
8
Bill 46
PUBLIC SECTOR ACCOUNTABILITY
Sec./art. 10 (5)
anced budget in each of the following two years.
Additional requirement for surplus
(6) The organization is required to plan its budget for
the following two years so that, during those two years
together, it has a surplus equal to the initial deficit.
Definitions
(7) In this section,
"deficit" means, with respect to a public sector organiza-
tion, an excess of expenditures of the organization for
a fiscal year over its revenues for the year; ("deficit")
"surplus" means, with respect to a public sector organi-
zation, an excess of revenues of the organization for a
fiscal year over its expenditures for the year. ("exce-
dent")
GENERAL
Enforcement
11. (1) This section applies if a public sector organi-
zation fails to comply with section 4, 5 or 6 or subsec-
tion 9 (7) or section 10 or with a requirement of the
Minister of Finance imposed under section 9.
Amounts withheld
(2) The Minister of Finance may require a minister of
the Crown to withhold all or part of any amount that the
ministry is required by law to pay to the public sector
organizati on.
Payment of amounts withheld
(3) The minister of the Crown shall pay the amount
withheld under subsection (2) to the organization when,
in the opinion of the Minister of Finance, the organiza-
tion complies with section 4, 5 or 6, subsection 9 (7) or
section 10 or with the requirement of the Minister of
Finance imposed under section 9, as the case may be.
Exception
(4) Subsection (3) does not apply if, in the opinion of
the Minister of Finance, the non-compliance continues
after March 31 following the date on which the Minister
requires the amount to be withheld from the organiza-
tion under subsection (2).
Same
(5) An amount withheld under subsection (2) that is
not subsequently paid to the organization by virtue of
subsection (4) is part of the Consolidated Revenue Fund.
Prohibition, obstruction
12. (1) No person shall knowingly obstruct an indi-
vidual conducting a review on behalf of the Minister of
Finance under. section 9 or withhold or conceal from
such an individual any information, document, record or
thing that the individual considers to be relevant to the
review.
Offence
(2) A person who contravenes subsection (1) is guilty
of an offence and, on conviction, is liable to a fine of not
pour chacun des deux exercices suivants.
Exigence supplementaire concernant I'excedent
(6) L'organisme est tenu d'elaborer, pour les deux
exercices suivants, des previsions budgetaires qui se
soldent, au cours de la periode correspondant a ces deux
exercices, par un excedent egal au deficit initial.
'-
Definitions
(7) Les definitions qui suivent s'appliquent au present
article.
<<deficit>> Dans Ie cas d'un organisme public, s'entend de
J'excedent de ses depenses d'un exereice sur ses reeet-
tes du me me exercice. (<<deficit>>)
<<excedenb> Dans Ie cas d'un organisme public, s'entend
de l'excedent de ses recettes d'un exercice sur ses de-
penses du meme exercice. (<<surplus>>)
DIsPosmONS GENERALES
Execution
11. (1) Le present article s'applique si un organisme
public n'observe pas l'article 4, 5 ou 6, Ie paragraphe 9
(7) ou l' article 10, ou une exigence que Ie ministre des
Finances lui a imposee en vertu de l' article 9. '
Retenue
(2) Le ministre des Finances peut exiger gu'un minis-
tre de la Couronne retienne tout au partie d'une somme
que Ie ministere est tenu en droit de verser a
I'organisme.
..../
Versement des sommes retenues
(3) Le ministre de la Couronne verse la somme rete-
nue en vertu du paragraphe (2) a I'organisme lorsque, de
l'avis du ministre des Finances, il observe l'article4, 5,
au 6, Ie paragraphe 9' (7) ou I' article 10, ou une exigence
que Ie ministre des Finances lui a imposee en vertu de
l'article 9, selon Ie cas.
Exception
(4) Le paragraphe (3) ne s'appIique pas si, de l'avis
du ministre des Finances, I'inobservation se poursuit
apres Ie 31 mars qui suit Ia date a IaquelIe iI exige que la
somme soit retenue en vertu du paragraphe (2).
Idem
(5) Toute somme retenue en vertu du paragraphe (2)
qui n'est pas par la suite payee a I'organisme par I'effet
du paragraphe (4) est versee au Tresor.
Interdiction: entrave
12. (1) Nul ne doit sciemment faire entrave a la per-
sonne qui pro cede a un examen pour Ie compte du mi-
nistre des Finances en vertu de l'article 9, ni retenir des
renseignements, des documents, des registres au des
choses qu'elle juge pertinents, ni les lui dissimuler.
Infraction
(2) Quiconque contrevient au paragraphe (1) est cou-
pable d'une infraction et passibIe, sur declaration de
-/'
Sec.lart. 12 (2)
RESPONSABILISATION DU SECTEUR PUBLIC
9
..-....
more than $2,000.
Accounting principles and standards
13. (1) A public sector organization is required to
use the same accounting principles and standards when
preparing its budget as it uses to prepare its financial.
statements for the purposes of this Act.
Same
(2) The financial statements of a public sector or-
ganization must be prepared in accordance with gener-
ally accepted accounting principles or in accordance
with such other standards as may be prescribed by regu-
lation.
Personal information
14. (1) The Minister of Finance may directly or indi-
rectly collect and use personal information in accor-
dance with this section for the purposes of administering
and enforcing' this Act, and the Minister shall disclose
such information if, and only if, the disclosure is neces-
sary for those purposes.
Restriction on use
(2) The Minister of Finance shall not combine per-
sonal information provided by a public sector organiza-
tion under this Act with other information so as to iden-
tify an individual.
Restriction on disclosure
-
(3) The Minister of Finance shall not disclose per-
sonal information provided by a public sector organiza-
tion under this Act in such a way that the information
can be used to identify an individual or to infer the iden-
tify of an individual.
Same
(4) The Minister of Finance shall not disclose per-
sonal information provided by a public sector organiza-
tion under this Act for a purpose that is not directly re-
lated to the Minister's duties under this Act.
Non-application
(5) Subsections (2), (3) and (4) do not apply to per-
sonal information in respect of employment matters.
Effect of authorized disclosure of information
15. The disclosure of information made in accor-
dance with this Act, or in the reasonable belief that the
disclosure is required by this Act, shall not be deemed
by any court or person to be in breach of or contrary to
any. agreement that purports to restrict or prohibit that
disclosure regardless of whether the agreement is made
before or after this Act comes into force.
-
Delegation by Minister
16. (1) The Minister of Finance may delegate, in
writing, to a person or entity his or her powers and du-
ties with respect to the conduct of a review under sub-
section 9 (3).
Projet 46
culpabilite, d'une amende maximale de 2000 $.
Principes comptables et normes
13. (1) Tout organisme public est tenu, lorsqu'i! pre-
pare ses previsions budgetaires, de respecter les memes
principes comptables et les memes normes que lorsqu'il
dresse ses etats financiers pour l'application de la pre-
sente loi.
Idem
(2) Les etats financiers d 'un organisme public sont
dresses conformement aux principes comptables genera-
lement reconnus ou aux normes prescrites par regle-
ment.
Renseignements personnels
14. (1) Le ministre des Finances peut, directement ou
indirectement, recueillir et utiliser des renseignements
personnels conformement au present article pour
l'application de la presente loi. Toutefois, il ne doit les
divulguer que si cela est necessaire it cette fin.
Restriction: utilisation
(2) Le ministre des Finances ne doit pas combiner les
renseignements personnels que lui fournit un organisme
public en application de la presente loi avec d'autres
renseignements de maniere it identifier un particulier.
Restriction; divulgation
(3) Le ministre des Finances ne doit pas divulguer les
renseignements personnels que lui fournit un organisme
public en application de la presente loi de fayon que les
renseignements permettent d'identifier un particulier ou
de deduire son identite.
Idem
(4) Le ministre des Finances ne doit pas divulguer les
renseignements personnels que lui fournit un organisme
public en application de la presente loi Ii une fin qui
n'est pas directement liee aux fonctions que lui attribue
celle-ci.
Non-application
(5) Les paragraphes (2), (3) et (4) ne s'appliquent pas
aux renseignements personnels en matiere d'emploi.
Effet de la divulgation autorisee de renseignements
15. Aucun tribunal ni aucune personne ne doit consi-
derer la divulgation de renseignements effectuee con-
formement Ii la presente loi ou pour des motifs qui per-
mettent raisonnablement de croirequ'elle est exigee par
celle-ci comme contrevenant ou etant contraire Ii une
entente vis ant it limiter au it interdire cette divulgation,
que l' entente soit conclue avant ou apres I' entree en
vigueur de la presente loi.
Delegation par Ie ministre
16. (I) Le ministre des Finances peut d6leguer par
ecrit it une personne ou it une entite les pouvoirs et les
fanctions que Ie paragraphe 9 (3) 1ui attribue it l'egard
d'un examen.
10
Bill 46
PUBLIC SECTOR ACCOUNTABILITY
Sec.lart. 16 (2)
Application of Freedom of Information
and Protection of Privacy Act
(2) The Freedom of Information and Protection of
Privacy Act applies with respect to all information,
documents, records and things obtained from a public
sector organization by a delegate of the Minister of Fi-
nance, and they shall be deemed to be. under the control
ofthe Ministry of Finance for the purposes of that Act.
Protection from liability
17. (1) No action or other proceeding shall be com-
menced against an individual conducting all or part of a
review under subsection 9 (3) on behalf of the Minister
of Finance for any act that is in good faith done or omit-
ted in the performance or intended performance of his or
her duties.
Liability of the Crown
(2) Despite subsections 5 (2) and (4) of the Proceed-
ings Against the Crown Act, subsection (1) does not re-
lieve the Crown of a liability to which the Crown would
otherwise be subject in respect of a tort.
Conflicts
18. Subsections 9 (5) and 11 (2) and (5) prevail over
any other Act or regulation unless another Act specifi-
cally refers to them arid provides otherwise, and they
prevail over any provision in an agreement that provides
otherwise.
Regulations
19. (1) The Minister may make regulations,
(a) prescribing those things that are required or per-
mitted by this Act to be prescribed or to be done
by regulation;
(b) exempting public sector organizations from any
requirement of this Act or a regulation, subject to
such conditions or restrictions as may be speci-
fied.
Same, public sector organizations
(2) A regulation referred to in paragraph 10 of section
2 (public sector organizations) may provide,
(a) that a person or entity is a public sector organiza-
tion even though it does not directly or indirectly
receive funding from the Crown in right of On-
tari 0;
(b) that, despite subsection 4 (5) (impact of change in
status), a person or entity shall be deemed to have
been a public sector organization for all of a
specified fiscal year in the circumstances speci-
fied in the regulation.
Scope of regulations
(3) A regulation may be general or particular in its
application.
Classes
(4) A regulation may create different classes and may
impose different requirements, conditions or restrictions
on or relating to each class.
Application de la Lo! sur l'acces a l'information
et la protection de la vie priw}e
(2) La Loi sur I' acces a l'information et la protection
de la vie privee s'applique a tous les renseignements,
documents, registres et choses qu'un d6legue du minis-
tre des Finances obtient d'un organisme public et Ie mi-
nistere des Finances est repute en avoir Ie contrale pour
l'application de cette loi.
......,.;'
Immunite
17. (1) Sont irrecevables les actions ou autres instan-
ces introduites contre une personne qui procede a tout
ou partie d'un examen en application du paragraphe 9
(3) pour Ie compte du ministre des Finances pour un acte
qu'elle a accompli ou omis d'accomplir, de bonne foi,
dans I 'exercice effectif ou cense tel de ses fonctions.
Responsabilite de la Couronne
(2) Malgre 1es paragraphes 5 (2) et (4) de la Loi sur
les instances introduites contre la Couronne, Ie paragra-
phe (1) ne degage pas la Couronne de la responsabilite
qu'elle serait autrement tenue d'assumer a l'egard d'un
delit civil.
Incompatibilite
18. Les paragraphes 9 (5) et 11 (2) et (5) I'emportent
sur toute autre loi et tout reglement, a moins que l'autre
loi n'y renvoie expressement et ne renferme une disposi-
tion a l'effet contraire, ainsi que sur les clauses de toute
entente it l' effet contraire.
Reglements
19. (1) Le ministre peut, par reglement :
a) prescrire les choses que la presente loi permet ou
exige de prescrire ou de traiter par reglement;
../
b) dispenser les organismes publics des exigences de
la presente loi ou des reglements, sous reserve des
conditions ou restrictions qui y sont precisees.
Idem: organismes publics
(2) Les reglements VIses a la disposition 10 de
I' article 2 (organismes publics) peuvent prevoir :
a) qu'une personne ou une entite est un organisme
public meme si elle ne re90it pas de credits, direc-
tement au indirectement, de la Couronne du chef
de I'Ontario;
b) que, malgre Ie paragraphe 4 (5) (incidence d'un
changement de statut), une perSOlme ou une entite
est reputee avoir ete un organisme public pour
toute la duree d'un exercice dorme dans les cir-
constances qu' ils precisent.
Portee des reglements
(3) Les reglements peuvent avoir um~ portee generale
au particuliere.
Categories
(4) Les reglements peuvent creer des categories diffe-
rentes et imposer a chacune d'elles des exigences, condi-
tions ou restrictions differentes.
-..-'
--..
_.
-
Sec./art. 20
RESPONSABILISATION DU SECTEUR PUBLIC
11
Commencement
20. This Act comes into force on the day it receives
Royal Assent.
Short title
21. The short title of this Act is the Public Sector
Accountability Act, 2001.
Projet 46
Entree en vigueur
20. La presente loi entre en vigueur Ie jour ou elle
re90it la sanction royale.
Titre abrege
21. Le titre abrege de la presente loi est Loi de
2001 sur la responsabilisation du secteur public.