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HomeMy WebLinkAboutCS 20/01 CiUI o~ - 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 - 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. - 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 - 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. - 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. - 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 - 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 - 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 - 66/85/61 15:33:13 EST; MUNICIPAL FINA?-> 05/08 '01 TIm 18:11 FAX 416 440 0887 9B5 428 5313 G. PatersonJ Toun pf Page BBl MFOA/CHUMS/ONE l4J 001 MFOA - 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 - · 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. - 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 B6/85/81 15:34:19 EST; MUNICIPAL FINA?-) 9B5 42B 5313 G. Paterson} Town pf Page BH2 05/06 '01 11m 16:11 FAX 416 440 0887 MFOA/CHlTMS/ONE l4J 002 and would also introduce a Public Sector Accountability Act. The role of the Accountability Office is to: --? .. 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. --",' 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. -- B6/85/81 15:34:56 EST; MUNICIPAL FINA?-) 985 428 5313 G. PatersonJ Town pf Page BB3 05/06 '01 TUB 16:12 FAX 416 440 0887 - ...... 10. 11. - MFOA/CHl1MS/ONE l4J 003 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. B6/85/81 15:35:34 EST; MUNICIPAL FIHA?-} 985 42B 5313 G. Paterson, Town pf Page 884 05/06 '01 TUE 16:12 FAX 416 440 0887 ){FOA/CHUMS/ONE l4J 004 '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. --' 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. - El6/f15/Ell lS:3fi:1B EST; MUNICIPAL FINA?-} 9B5 42B 5313 G. Pa.tersonJ Town pf Page BBS 05/06 '01 Tl~ 16:12 FAX 416 440 0887 MFOAI CHUMS lONE I4J 005 - 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. -- 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. - ATTACHMENT#~ TO REPORT#~ -01 - 2ND SESSION, 37niLE\3ISLATURE, ONTARIO 50 ELIZABETH II, 2001 Bin 46 . An Act respecting the accountability of public sec!ororganizations - The Hon. J. Flaherty. Minister of Finance . Government Bill 1 st Reading 2nd Reading 3 rd Reading Royal. Assent May 9, 2001 - 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. .-' - - Bill 46 An Act respecting the accountability of public sector organizations CONTENTS INTERPRETATION 1. Purposes . PUBLIC SECTOR ORGANIZATIONS 2. Public sector organizations 3. Exclusions - 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: - 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 -- 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.