Ministry of Treasury and Economics Act, R.S.O. 1990, c. M.37

Français

Ministry of Treasury and Economics Act

R.S.O. 1990, Chapter M.37

Note: This Act was repealed on December 15, 2009.  See: 2009, c. 34, Sched. J, ss. 24, 33.

Last amendment:  2009, c. 34, Sched. J, s. 24.

Definitions

1. In this Act,

“appropriation” means an authority to pay money out of the Consolidated Revenue Fund; (“affectation de crédits”)

“Consolidated Revenue Fund” means the aggregate of all public moneys that are on deposit at the credit of the Treasurer or in the name of any agency of the Crown approved by the Lieutenant Governor in Council; (“Trésor”)

“Deputy Treasurer” means the Deputy Treasurer of Ontario and Deputy Minister of Economics; (“trésorier adjoint”)

“fiscal year” means the period from the 1st day of April in one year to the 31st day of March in the next year; (“exercice”)

“Minister” means a member of the Executive Council; (“ministre”)

“ministry” means a ministry of the Government of Ontario and includes a board, commission, authority, corporation and any other agency of the Government of Ontario; (“ministère”)

“public money” means all money belonging to Ontario received or collected by the Treasurer or by any other public officer or by any person authorized to receive and collect such money and includes,

(a) special funds of Ontario and the income and revenue therefrom,

(b) revenues of Ontario,

(c) money raised by way of loan by Ontario or received by Ontario through the issue and sale of securities, and

(d) money paid to Ontario for a special purpose; (“deniers publics”)

“public officer” includes a minister and a person employed in a ministry; (“fonctionnaire public”)

“Treasurer” means the Treasurer of Ontario and Minister of Economics. (“trésorier”)  R.S.O. 1990, c. M.37, s. 1.

Ministry continued

2. The ministry of the public service known in English as the Ministry of Treasury and Economics and in French as ministère du Trésor et de l’Économie is continued.  R.S.O. 1990, c. M.37, s. 2.

Treasurer to have charge

3. The Treasurer shall preside over and have charge of the Ministry of Treasury and Economics and has power to act for and on behalf of the Ministry.  R.S.O. 1990, c. M.37, s. 3.

Seal

4. (1) The Lieutenant Governor in Council may authorize a seal for the Treasurer and prescribe its use on documents.  R.S.O. 1990, c. M.37, s. 4 (1).

Mechanical reproduction of seal

(2) The seal may be reproduced by engraving, lithographing, printing or any other method of mechanical reproduction, and when so reproduced has the same force and effect as if manually affixed.  R.S.O. 1990, c. M.37, s. 4 (2).

Duties of Treasurer

5. (1) The Treasurer shall direct and control the Ministry of Treasury and Economics, recommend to the Executive Council finance, economic, accounting and taxation policy, supervise, direct and control all finance, economic, statistical and accounting functions and manage the Consolidated Revenue Fund and all public money.  R.S.O. 1990, c. M.37, s. 5 (1).

Administration of Acts

(2) The Treasurer is responsible for the administration of this Act and the Acts that are assigned to him or her by the Legislature or by the Lieutenant Governor in Council.  R.S.O. 1990, c. M.37, s. 5 (2).

Deputy Treasurer

6. (1) The Lieutenant Governor in Council shall appoint a Deputy Treasurer of Ontario and Deputy Minister of Economics who shall be the deputy head of the Ministry of Treasury and Economics.  R.S.O. 1990, c. M.37, s. 6 (1).

Duties of Deputy Treasurer

(2) Under the direction of the Treasurer, the Deputy Treasurer shall perform such duties as the Treasurer may assign or delegate to the Deputy Treasurer.  R.S.O. 1990, c. M.37, s. 6 (2).

Delegation of powers and duties of Treasurer

(3) Any power or duty conferred on the Treasurer by this or any other Act may be delegated by the Treasurer in writing, subject to such limitations, conditions and requirements as the Treasurer may set out in the delegation, to the Deputy Treasurer or to any officer of the Ministry of Treasury and Economics who may act for and in the place of the Treasurer, and, when so acting, the Deputy Treasurer or other officer shall be presumed conclusively to act in accordance with the delegation.  R.S.O. 1990, c. M.37, s. 6 (3).

Effect of contract

(4) Despite the Executive Council Act, a contract or an agreement made by a person empowered to do so under subsection (3) has the same effect as if made and signed by the Treasurer.  R.S.O. 1990, c. M.37, s. 6 (4).

Protection from personal liability

7. (1) No action or other proceeding for damages shall be instituted against the Deputy Treasurer or any officer or employee of the Ministry or anyone acting under the authority of the Deputy Treasurer for any act done in good faith in the execution or intended execution of the person’s duty or for any alleged neglect or default in the execution in good faith of the person’s duty.  R.S.O. 1990, c. M.37, s. 7 (1).

Idem

(2) Subsection (1) does not, by reason of subsections 5 (2) and (4) of the Proceedings Against the Crown Act, relieve the Crown of liability in respect of a tort committed by a person mentioned in subsection (1) to which it would otherwise be subject, and the Crown is liable under that Act for any such tort in a like manner as if subsection (1) had not been enacted.  R.S.O. 1990, c. M.37, s. 7 (2).

Financial responsibility

8. The deputy minister of each ministry of the Government of Ontario and the chief executive officer of, or person holding a similar position in, each board, commission, authority, corporation and agency of the Government of Ontario is responsible for ensuring the proper conduct of the financial business of the relevant ministry, board, commission, authority, corporation and agency in accordance with such directives or guidelines as are made or issued under this Act.  2000, c. 42, s. 75.

Payment for special cases

9. (1) The certificate or order of the Attorney General or Deputy Attorney General that a sum of money is required to be paid out of the Consolidated Revenue Fund on account of the investigation, detection or punishment of any offence against the laws of Ontario or of Canada, or on account of special services or disbursements in connection with inquests, or any purpose connected with the administration of justice in either civil or criminal matters, is sufficient authority for the issuing of a cheque by the Treasurer for the amount named in the certificate or order, and the officer or other person to whom the cheque is issued shall account to the Attorney General for the proper disbursement of the amount received by the officer or other person.  R.S.O. 1990, c. M.37, s. 9 (1).

Certificate of Attorney General or Deputy A.G.

(2) The certificate of the Attorney General or Deputy Attorney General that any money received by any officer or other person under this section has been duly accounted for is final and conclusive and the account shall not be subject to any further examination.  R.S.O. 1990, c. M.37, s. 9 (2).

Payment may be withheld

10. (1) The Treasurer may withhold a payment out of the Consolidated Revenue Fund if the Treasurer has reason to believe that there is no authority for the payment.  2002, c. 8, Sched. D, s. 1.

Reference to Treasury Board

(2) If a payment is withheld under subsection (1), the Treasurer or the minister responsible may refer the matter to Treasury Board for determination.  2002, c. 8, Sched. D, s. 1; 2008, c. 7, Sched. N, s. 1.

Information and access to records

11. Every ministry of the public service shall furnish the Treasurer with such information regarding its powers, duties, activities, organization, financial transactions and methods of business as the Treasurer from time to time requires, and the Treasurer shall have access to all books, accounts, financial records, reports, files and other papers, things or property belonging to or in use by the ministry and shall be afforded every facility for verifying transactions with the balances or securities held by depositaries, fiscal agents or custodians.  R.S.O. 1990, c. M.37, s. 11.

Fiscal year

12. (1) The Public Accounts shall cover the fiscal year.  R.S.O. 1990, c. M.37, s. 12 (1).

Estimates

(2) All estimates submitted to the Legislature shall be for expenditures coming in course of payment during the fiscal year.  R.S.O. 1990, c. M.37, s. 12 (2).

Lapse of appropriations

(3) All balances of appropriations that remain unexpended at the end of a fiscal year shall lapse, except that during the period of thirty days next following the end of the fiscal year there may be paid out of any appropriation an amount not exceeding the unexpended balance of the appropriation for the purpose of discharging any debt that was incurred during the fiscal year, and the expenditure may be charged in the accounts of the fiscal year, but any debts that remain unpaid at the end of the period of thirty days next following the end of the fiscal year shall be paid out of the appropriation for the ensuing fiscal year.  R.S.O. 1990, c. M.37, s. 12 (3).

Application

(4) This section applies only in respect of fiscal years commencing before April 1, 2003.  2002, c. 8, Sched. D, s. 2.

Preparation of Public Accounts

13. (1) Repealed:  2008, c. 6, s. 5 (1).

Same, after 2002-2003 fiscal year

(2) The Public Accounts for each fiscal year commencing on or after April 1, 2003  shall be prepared under the direction of the Treasurer and shall include,

(a) the annual report of the Government of Ontario for the fiscal year;

(b) the summary financial statements of the Government of Ontario for the fiscal year;

(c) the report of the Auditor General concerning his or her examination of the summary financial statements; and

(d) subject to subsection (2.2), any other information that is required, under another Act of the Legislature, to be included in the Public Accounts.  2002, c. 8, Sched. D, s. 3; 2002, c. 22, s. 142 (1); 2004, c. 17, s. 32.

Expenditures under the Investing in Ontario Act, 2008

(2.0.1) An expenditure incurred by the Government of Ontario in respect of a fiscal year under the Investing in Ontario Act, 2008 shall be recorded as an expense of the Government of Ontario for that fiscal year in the summary financial statements set out in the Public Accounts for that fiscal year.  2008, c. 6, s. 5 (2).

Same, additional information

(2.1) The Public Accounts may include such other information as the Treasurer considers necessary.  2002, c. 22, s. 142 (2).

Same, information required under other Acts

(2.2) If information is required, under another Act of the Legislature, to be included in the Public Accounts for a fiscal year, that requirement shall be deemed to have been met if the information is included in the financial information supplementary to the Public Accounts that is laid before the Assembly in accordance with subsection (4).  2002, c. 22, s. 142 (2).

Public Accounts to be submitted and laid before the Assembly

(3) Except in extraordinary circumstances, the Treasurer shall submit the Public Accounts for each fiscal year commencing on or after April 1, 2003 to the Lieutenant Governor in Council on or before the 180th day after the end of the fiscal year and the Lieutenant Governor in Council shall,

(a) lay the Public Accounts before the Assembly, if the Assembly is in session when the Public Accounts are ready to be laid before the Assembly; or

(b) make the Public Accounts public, if the Assembly is not in session when the Public Accounts are ready to be laid before the Assembly, and lay the Public Accounts before the Assembly on or before the tenth day of the next session.  2002, c. 8, Sched. D, s. 3.

Supplementary financial information

(4) Except in extraordinary circumstances, the Treasurer may submit to the Lieutenant Governor in Council, on or before the 240th day after the end of a fiscal year commencing on or after April 1, 2003, any financial information supplementary to the Public Accounts for the fiscal year and the Lieutenant Governor in Council shall lay the information before the Assembly if it is in session or on or before the tenth day of the next session if the Assembly is not in session.  2002, c. 8, Sched. D, s. 3.

Treasurer may make adjustments after end of fiscal year

(5) Despite any provision of this or another Act of the Legislature, the Treasurer may, after the end of a fiscal year commencing on or after April 1, 2003, make any adjustments to the Public Accounts for the fiscal year that in his or her opinion are necessary to reflect fairly the financial position of the Government of Ontario.  2002, c. 8, Sched. D, s. 3.

Disclosure in Public Accounts not breach of any agreement

(6) A disclosure of information in the Public Accounts, or in any financial information supplemental to the Public Accounts, that is made in accordance with the accounting policies of the Government of Ontario, as set out in the Public Accounts, shall be deemed not to contravene the provisions of any agreement made before or after this subsection comes into force that purports to restrict or prohibit the disclosure of information.  2002, c. 8, Sched. D, s. 3.

Closing books for fiscal year

(7) The Treasurer may determine when the books of the Government of Ontario for a fiscal year are closed.  2002, c. 8, Sched. D, s. 3.

Expenditures authorized by Assembly

14. Despite any provision of this Act, if the Assembly has concurred in a report of the Standing Committee on Estimates recommending the passing of estimates, the Lieutenant Governor in Council may authorize the incurring of any items of expenditure for which the concurrence was given.  2002, c. 8, Sched. D, s. 4.

Oath of secrecy

15. Every person who is to examine the accounts or inquire into the affairs of any ministry under this Act shall be required to comply with any security requirements applicable to, and to take any oath of secrecy required to be taken by, persons employed in that ministry.  R.S.O. 1990, c. M.37, s. 15.

References to Treasurer of Ontario

16. A reference to the Treasurer of Ontario in any Act or regulation shall be deemed to be a reference to the Treasurer of Ontario and Minister of Economics.  R.S.O. 1990, c. M.37, s. 16.

______________

 

Français