Publiques Financial Administration Act Loi sur la gestion ...

[Pages:85]CANADA

CONSOLIDATION

CODIFICATION

Financial Administration Act

Loi sur la gestion des finances publiques

R.S.C., 1985, c. F-11

L.R.C. (1985), ch. F-11

Current to January 24, 2022 Last amended on January 13, 2022

? jour au 24 janvier 2022 Derni?re modification le 13 janvier 2022

Published by the Minister of Justice at the following address:

Publi? par le ministre de la Justice ? l'adresse suivante :

OFFICIAL STATUS OF CONSOLIDATIONS

CARACT?RE OFFICIEL DES CODIFICATIONS

Subsections 31(1) and (2) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows:

Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown.

Inconsistencies in Acts

(2) In the event of an inconsistency between a consolidated statute published by the Minister under this Act and the original statute or a subsequent amendment as certified by the Clerk of the Parliaments under the Publication of Statutes Act, the original statute or amendment prevails to the extent of the inconsistency.

Les paragraphes 31(1) et (2) de la Loi sur la r?vision et la codification des textes l?gislatifs, en vigueur le 1er juin 2009, pr?voient ce qui suit :

Codifications comme ?l?ment de preuve

31 (1) Tout exemplaire d'une loi codifi?e ou d'un r?glement codifi?, publi? par le ministre en vertu de la pr?sente loi sur support papier ou sur support ?lectronique, fait foi de cette loi ou de ce r?glement et de son contenu. Tout exemplaire donn? comme publi? par le ministre est r?put? avoir ?t? ainsi publi?, sauf preuve contraire.

Incompatibilit? -- lois

(2) Les dispositions de la loi d'origine avec ses modifications subs?quentes par le greffier des Parlements en vertu de la Loi sur la publication des lois l'emportent sur les dispositions incompatibles de la loi codifi?e publi?e par le ministre en vertu de la pr?sente loi.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

MISE EN PAGE Les notes apparaissant auparavant dans les marges de droite ou de gauche se retrouvent maintenant en caract?res gras juste au-dessus de la disposition ? laquelle elles se rattachent. Elles ne font pas partie du texte, n'y figurant qu'? titre de rep?re ou d'information.

NOTE This consolidation is current to January 24, 2022. The last amendments came into force on January 13, 2022. Any amendments that were not in force as of January 24, 2022 are set out at the end of this document un- der the heading "Amendments Not in Force".

NOTE Cette codification est ? jour au 24 janvier 2022. Les derni?res modifications sont entr?es en vigueur le 13 jan- vier 2022. Toutes modifications qui n'?taient pas en vigueur au 24 janvier 2022 sont ?nonc?es ? la fin de ce document sous le titre ? Modifications non en vigueur ?.

Current to January 24, 2022 Last amended on January 13, 2022

? jour au 24 janvier 2022 Derni?re modification le 13 janvier 2022

TABLE OF PROVISIONS

An Act to provide for the financial administration of the Government of Canada, the establishment and maintenance of the accounts of Canada and the control of Crown corporations

Short Title

1

Short title

Interpretation

2

Definitions

Alteration of Schedules

3

Addition to Schedule I.1, II or III

4

Tabling order

PART I

Organization

Treasury Board

Establishment

5

Treasury Board

Public Officers

6

Duties of President

Responsibilities and Powers

7

Responsibilities of Treasury Board

7.1

Group insurance and benefit programs

7.2

Incorporation by letters patent

7.3

Board of directors

7.4

Regulations

8

Subject to directions of Governor in Council

9

Form of accounts of Canada

10

Regulations

Human Resources Management

11

Definitions

11.1 Powers of the Treasury Board

11.2 Delegation by Governor in Council

TABLE ANALYTIQUE Loi relative ? la gestion des finances publiques, ? la cr?ation et ? la tenue des comptes du Canada et au contr?le des soci?t?s d'?tat

Titre abr?g?

1

Titre abr?g?

D?finitions

2

D?finitions

ANNEXES

3

Inscription aux ann. I.1, II ou III

4

D?p?t du d?cret

PARTIE I

Organisation

Conseil du Tr?sor

Constitution

5

Constitution

Fonctionnaires publics

6

Attributions du pr?sident

Attributions

7

Attributions du Conseil du Tr?sor

7.1

Programmes d'assurances collectives et autres

avantages

7.2

Lettres patentes

7.3

Conseil d'administration

7.4

R?glements

8

Assujettissement aux instructions du gouverneur en

conseil

9

Comptes du Canada et des minist?res

10

R?glements

Gestion des ressources humaines

11

D?finitions

11.1 Pouvoirs du Conseil du Tr?sor

11.2 D?l?gation par le gouverneur en conseil

Current to January 24, 2022 Last amended on January 13, 2022

iii

? jour au 24 janvier 2022

Derni?re modification le 13 janvier 2022

Financial Administration TABLE OF PROVISIONS

12

Powers of deputy heads in core public administration

12.1 Limitation

12.2 Delegation by deputy head

12.3 National Joint Council agreements

13

Right or power of Governor in Council not affected

Department of Finance

14

Department established

15

Minister

15.1 Advisory and other committees

16

Deputy head

PART I.1

Internal Audit and Accounting Officers

16.1 Audit capacity 16.2 Audit committees 16.21 Appointment 16.3 Definition of accounting officer 16.4 Accountability of accounting officers within framework

of ministerial accountability

16.5 Written guidance from Secretary

PART II

Public Money

17

Public money

17.1 Definition of collection agency

19

Charges for services or use of facilities

19.1 Charges for rights and privileges

19.2 Adjustment of amounts

19.3 Regulations subject to other Acts

20

Return of deposits

21

Money received for special purpose

22

Money paid in respect of proceedings in Parliament

23

Definitions

24

Payment out of C.R.F.

24.1 Forgiveness of debts and obligations

24.2 Report in Public Accounts

Gestion des finances publiques TABLE ANALYTIQUE

12

Pouvoirs des administrateurs g?n?raux de

l'administration publique centrale

12.1 Restriction

12.2 D?l?gation par l'administrateur g?n?ral

12.3 Accords conclus par le Conseil national mixte

13

Pr?servation des droits et pouvoirs du gouverneur en

conseil

Minist?re des Finances

14

Constitution

15

Ministre

15.1 Comit?s consultatifs et autres

16

Administrateur g?n?ral

PARTIE I.1

V?rification interne et administrateurs des comptes

16.1 Prise des mesures n?cessaires ? la v?rification interne 16.2 Constitution d'un comit? de v?rification 16.21 Nomination 16.3 D?finition de administrateur des comptes 16.4 Responsabilit? de l'administrateur des comptes dans le

cadre des attributions du ministre et de son obligation de rendre compte 16.5 Avis ?crit du secr?taire du Conseil du Tr?sor

PARTIE II

Fonds publics

17

D?p?t

17.1 D?finition d'agence de recouvrement

19

Prix de prestation de services ou d'usage d'installations

19.1 Prix d'octroi de droits ou avantages

19.2 Rajustement

19.3 Assujettissement aux autres lois

20

Cautionnement

21

Fonds re?us ? des fins particuli?res

22

Remboursement en cas de proc?dures devant le

Parlement

23

D?finitions

24

Tr?sor

24.1 Renonciation aux cr?ances

24.2 Mention dans les Comptes publics

Current to January 24, 2022 Last amended on January 13, 2022

iv

? jour au 24 janvier 2022

Derni?re modification le 13 janvier 2022

Financial Administration TABLE OF PROVISIONS

25

Debt write-off regulations

PART III

Public Disbursements

26

Payments out of C.R.F.

27

Estimates

28

Warrant of Governor General

29

Payment of guarantee

29.1 Expenditure of revenues by departmental corporations

29.2 Internal support services

30

Payments urgently required

31

Appropriation allotments

31.1 Credits transferred

32

Control of commitments

33

Requisitions

34

Payment for work, goods or services

35

Definition of instruction for payment

36

Reconciliation of claim with evidence and instruction for

payment

37

Lapse

37.1 Unpaid debts

38

Accountable advances

39

Crediting of refunds

PART III.1

Contracts

40

Term of contract that money available

40.1 Commitment

41

Regulations respecting conditions under which contracts

awarded

42

Regulations -- deemed terms of contracts

42.1 Five-year reviews

PART III.2

Financial Transactions Related to Asset Management

42.2 Definitions 42.3 Lending of funds 42.4 Auctions 42.5 Management of risks

Gestion des finances publiques TABLE ANALYTIQUE

25

Radiation de cr?ances

PARTIE III

D?penses publiques

26

Versements sur le Tr?sor

27

Principe de l'annualit? de l'exercice

28

Mandat du gouverneur g?n?ral

29

Paiement au titre d'une garantie

29.1 Recettes des ?tablissements publics

29.2 Services de soutien internes

30

Situation d'urgence

31

Affectations

31.1 Transfert de cr?dits

32

Contr?le des engagements

33

Demandes de paiement

34

March?s de fournitures, de services ou de travaux

35

D?finition d'ordre de paiement

36

Rapprochement

37

Annulation

37.1 Dettes non pay?es

38

Avances comptables

39

Remboursements

PARTIE III.1

Contrats

40

Clause automatique des contrats

40.1 Engagement

41

R?glements sur les contrats

42

R?glement : conditions des contrats

42.1 Examen quinquennal des programmes

PARTIE III.2

Op?rations financi?res en mati?re de gestion des actifs

42.2 D?finitions 42.3 Octroi de pr?ts 42.4 Adjudication 42.5 Gestion des risques

Current to January 24, 2022 Last amended on January 13, 2022

v

? jour au 24 janvier 2022

Derni?re modification le 13 janvier 2022

Financial Administration TABLE OF PROVISIONS

42.6 Registrars and fiscal agents 42.7 Payment of related expenses 42.8 Delegation

PART IV

Public Debt

43

Borrowing of money

44

Raising of money

45

Auctions

45.1 Contracts and agreements

46

Powers -- management of assets and liabilities

46.1 Authority to borrow money

47

Exception

48

Currency of borrowings

49

Report on debt management

49.1 Report -- borrowings in respect of extraordinary circumstances

50

Signing securities

51

Registrars and fiscal agents

52

Records of money borrowed

53

Sinking fund

54

Borrowed money and interest

55

Payment of loan expenses

56

Payment for securities to agent or by salary deduction in

trust money

57

Investors' Indemnity Account

58

Payment of losses

59

Not bound to execute trusts

60

Regulations

60.1 Delegation

PART IV.1

Stability and Efficiency of the Financial System

60.2 Definitions 60.3 Incorporation 60.4 Entity other than corporation

Gestion des finances publiques TABLE ANALYTIQUE

42.6 Agents comptables et financiers 42.7 Paiement sur le Tr?sor 42.8 D?l?gation

PARTIE IV

Dette publique

43

Emprunts de fonds

44

Pr?l?vement de fonds

45

Adjudication

45.1 Contrats ou accords de nature financi?re

46

Pouvoirs -- gestion des ressources et des charges

46.1 Autorisation de contracter des emprunts

47

Exception

48

Emprunts en devises

49

Rapport : gestion de la dette publique

49.1 Rapport : emprunts ? l'?gard de circonstances exceptionnelles

50

Signature des titres

51

Agents comptables et financiers

52

Registres des emprunts

53

Fonds d'amortissement

54

Emprunts et int?r?ts

55

Frais d'emprunt

56

Souscription aupr?s d'un agent ou par retenues

salariales

57

Compte d'indemnisation placement

58

R?paration des pertes

59

Non-obligation d'ex?cuter des fiducies

60

R?glements

60.1 D?l?gation

PARTIE IV.1

Stabilit? et efficacit? du syst?me financier

60.2 D?finitions 60.3 Constitution 60.4 Entit? autre qu'une personne morale

Current to January 24, 2022 Last amended on January 13, 2022

vi

? jour au 24 janvier 2022

Derni?re modification le 13 janvier 2022

Financial Administration TABLE OF PROVISIONS

PART V

Public Property

61

Transfers, etc., of public property

62

Management of public property

PART VI

Public Accounts

63

Accounts of Canada

64

Submission of Public Accounts to Parliament

65

Ministers to provide records, etc.

65.1 Quarterly financial reports

PART VII

Assignment of Crown Debts

66

Definitions

67

General prohibition

68

Assignments of specified Crown debts

69

Notice of assignment

70

Limitation of application of this Part

71

Regulations

PART VIII

Assignment of Debts Due to the Crown Under Payment Bonds

72

Definitions

73

Assignment of Crown right under payment bond

74

Provision of certified copy of payment bond

75

Regulations

PART IX

Civil Liability and Offences

76

Notice to persons failing to pay over public money

77

Evidence

78

Liability for loss

79

Regulations in respect of losses of money and public

property

80

Offences and punishment

81

Idem, where bribes offered or accepted

82

Books, etc., property of Her Majesty

Gestion des finances publiques TABLE ANALYTIQUE

PARTIE V

Biens publics

61

Ali?nation de biens publics

62

Gestion des biens publics

PARTIE VI

Comptes publics

63

Comptes du Canada

64

Pr?sentation des Comptes publics au Parlement

65

Pr?sentation des registres, comptes, etc.

65.1 Rapports financiers trimestriels

PARTIE VII

Cession des cr?ances sur Sa Majest?

66

D?finitions

67

Interdiction g?n?rale

68

Cas particuliers

69

Avis de cession

70

Cas d'inapplicabilit?

71

R?glements

PARTIE VIII

Cession des cr?ances de Sa Majest? en vertu de cautionnements de paiement

72

D?finitions

73

Cession en cas de cautionnement

74

Remise d'une copie du cautionnement

75

R?glements

PARTIE IX

Responsabilit? civile et infractions

76

Avis aux d?positaires de fonds publics

77

Preuve

78

Responsabilit? des pertes

79

Pertes de fonds ou de biens publics

80

Infractions et peines

81

Corruption

82

Appartenance ? Sa Majest?

Current to January 24, 2022 Last amended on January 13, 2022

vii

? jour au 24 janvier 2022

Derni?re modification le 13 janvier 2022

Financial Administration TABLE OF PROVISIONS

PART X

Crown Corporations

Interpretation

83

Definitions

Application

84

Binding on the Crown

85

Exemption for Bank of Canada

86

Application to wholly-owned subsidiaries

87

Inconsistencies

DIVISION I

Corporate Affairs

Accountability to Parliament

88

Accountability to Parliament

Directives

89

Directives by Governor in Council

89.1 Implementation

Implementation of World Trade Organization Agreement

89.2 Directive

Implementation of Canadian Free Trade Agreement

89.3 Directive

Implementation of Canada-Chile Free Trade Agreement

89.4 Directive

Implementation of Canada?Colombia Free Trade Agreement

89.41 Directive

Implementation of Canada -- Costa Rica Free Trade Agreement

89.5 Directive

Implementation of Canada?Peru Free Trade Agreement

89.6 Directive

Implementation of Other Free Trade Agreements

89.7 Directive

Orders -- Terms and Conditions of Employment

89.8 Order -- unionized employees

Gestion des finances publiques TABLE ANALYTIQUE

PARTIE X

Soci?t?s d'?tat

D?finitions et interpr?tation

83

D?finitions

Application

84

Sa Majest?

85

Exemption

86

Application aux filiales ? cent pour cent

87

Incompatibilit?

SECTION I

Activit?s des soci?t?s

Responsabilit? parlementaire

88

R?gle g?n?rale

Instructions

89

Instructions

89.1 Mise en oeuvre

Mise en oeuvre de l'Accord sur l'Organisation mondiale du commerce

89.2 Instructions

Mise en oeuvre de l'Accord de libre-?change canadien

89.3 Instructions

Mise en oeuvre de l'Accord de libre-?change Canada -- Chili

89.4 Instructions

Mise en oeuvre de l'Accord de libre-?change Canada-Colombie

89.41 Instructions

Mise en oeuvre de l'Accord de libre-?change Canada -- Costa Rica

89.5 Instructions

Mise en oeuvre de l'Accord de libre-?change Canada-P?rou

89.6 Instructions

Mise en oeuvre -- autres accords de libre?change

89.7 Instructions

D?crets en mati?re de conditions d'emploi

89.8 D?cret -- employ?s syndiqu?s

Current to January 24, 2022 Last amended on January 13, 2022

viii

? jour au 24 janvier 2022

Derni?re modification le 13 janvier 2022

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