Marginal note:Audit committees

16.2 Subject to and except as otherwise provided in any directives issued by the Treasury Board under paragraph 7(1)(e.2), the deputy head or chief executive officer of a department shall establish an audit committee for the department.

Marginal note:Appointment

• 16.21 (1) A person who does not occupy a position in the federal public administration but who meets the qualifications established by directive of the Treasury Board may be appointed to an audit committee by the Treasury Board on the recommendation of the President of the Treasury Board.

• Marginal note:Term of office

  (2) A member of an audit committee so appointed holds office during pleasure for a term not exceeding four years, which may be renewed for a second term.

• Marginal note:Remuneration

  (3) A member of an audit committee so appointed shall be paid the remuneration and expenses fixed by the Treasury Board.

Definition of accounting officer

16.3 In sections 16.4 and 16.5, accounting officer

• (a) with respect to a department named in Part I of Schedule VI, means its deputy minister; and

• (b) with respect to a department named in Part II or III of Schedule VI, means the person occupying the position set out opposite that name.

Marginal note:Accountability of accounting officers within framework of ministerial accountability

• 16.4 (1) Within the framework of the appropriate minister’s responsibilities and his or her accountability to Parliament, and subject to the appropriate minister’s management and direction of his or her department, the accounting officer of a department named in Part I of Schedule VI is accountable before the appropriate committees of the Senate and the House of Commons for

  • (a) the measures taken to organize the resources of the department to deliver departmental programs in compliance with government policies and procedures;

  • (b) the measures taken to maintain effective systems of internal control in the department;

  • (c) the signing of the accounts that are required to be kept for the preparation of the Public Accounts pursuant to section 64; and

  • (d) the performance of other specific duties assigned to him or her by or under this or any other Act in relation to the administration of the department.

• Marginal note:Accountability of accounting officers within framework of ministerial accountability

  (2) Within the framework of the appropriate minister’s responsibilities under the Act or order constituting the department and his or her accountability to Parliament, the accounting officer of a department named in Part II or III of Schedule VI is accountable before the appropriate committees of the Senate and the House of Commons for

  • (a) the measures taken to organize the resources of the department to deliver departmental programs in compliance with government policies and procedures;

  • (b) the measures taken to maintain effective systems of internal control in the department;

  • (c) the signing of the accounts that are required to be kept for the preparation of the Public Accounts pursuant to section 64; and

  • (d) the performance of other specific duties assigned to him or her by or under this or any other Act in relation to the administration of the department.

• Marginal note:Appearance before committee

  (3) The obligation of an accounting officer under this section is to appear before the appropriate committee of the Senate or the House of Commons and answer questions put to him or her by members of the committee in respect of the carrying out of the responsibilities and the performance of the duties referred to in subsection (1) or (2), as the case may be.

Marginal note:Written guidance from Secretary

• 16.5 (1) Where the appropriate minister and the accounting officer for a department named in Part I or II of Schedule VI are unable to agree on the interpretation or application of a policy, directive or standard issued by the Treasury Board, the accounting officer shall seek guid­ance in writing on the matter from the Secretary of the Treasury Board.

• Marginal note:Referral to Treasury Board

  (2) Where guidance is provided under subsection (1) and the matter remains unresolved, the appropriate minister shall refer the matter to the Treasury Board for a decision.

• Marginal note:Copy to Auditor General

  (3) A decision by the Treasury Board shall be in writing and a copy shall be provided to the Auditor General of Canada.

• Marginal note:Cabinet confidence

  (4) The copy of a decision provided to the Auditor General of Canada is a confidence of the Queen’s Privy Council for Canada for the purposes of any Act of Parliament.

PART IIPublic Money

Marginal note:Public money

• 17 (1) Subject to this Part, all public money shall be deposited to the credit of the Receiver General.

• Marginal note:Establishment of accounts

  (2) The Receiver General may establish, in the name of the Receiver General, accounts for the deposit of public money with

  • (a) any member of the Canadian Payments Association;

  • (b) any local cooperative credit society that is a member of a central cooperative credit society having membership in the Canadian Payments Association;

  • (c) any fiscal agent that the Minister may designate; and

  • (d) any financial institution outside Canada that the Minister may designate.

• Marginal note:Record of public money

  (3) Every person who collects or receives public money shall keep a record of receipts and deposits thereof in such form and manner as the Treasury Board may prescribe by regulation.

• Marginal note:Duty of persons collecting public money

  (4) Subject to any regulations made under subsection (5), every person employed in the collection or management of, or charged with the receipt of, public money and every other person who collects or receives public money shall pay that money to the credit of the Receiver General.

• Marginal note:Regulations

  (5) The Treasury Board may make regulations

  • (a) prescribing the manner in which public money shall be paid to the credit of the Receiver General;

  • (b) authorizing any person mentioned in any of paragraphs (2)(a) to (d) who has given credit to the Receiver General for an instruction for payment that is deposited in accordance with regulations made under paragraph (a) to charge the amount of the instruction back to the Receiver General in the manner specified by the regulations, where the instruction is dishonoured after having been credited to the Receiver General; and

  • (c) authorizing persons who collect or receive public money to withhold their fees or commissions from payments of that money to the credit of the Receiver General.

Definition of collection agency

• 17.1 (1) In this section, collection agency means a person, other than an employee of a department, who

  • (a) carries on the business of collecting debts for other persons; and

  • (b) is registered or licensed as a member of the legal profession or as a collector of debts in the province in which the person carries on the business of collecting debts.

• Marginal note:Payment to collection agency

  (2) Subject to the direction of the Treasury Board, fees or commissions may be paid out of the Consolidated Revenue Fund to a collection agency for the collection of any amount that was owed to

  • (a) Her Majesty in right of Canada; or

  • (b) Her Majesty in right of a province on account of taxes payable to that province and that, pursuant to an agreement, Canada is authorized to collect on behalf of the province.

18 [Repealed, 1999, c. 26, s. 20]

Marginal note:Charges for services or use of facilities

• 19 (1) The Governor in Council may, on the recommendation of the Treasury Board,

  • (a) by regulation prescribe the fees or charges to be paid for a service or the use of a facility provided by or on behalf of Her Majesty in right of Canada by the users or classes of users of the service or facility; or

  • (b) authorize the appropriate Minister to prescribe by order those fees or charges, subject to such terms and conditions as may be specified by the Governor in Council.

• Marginal note:Amount not to exceed cost

  (2) Fees and charges for a service or the use of a facility provided by or on behalf of Her Majesty in right of Canada that are prescribed under subsection (1) or the amount of which is adjusted under section 19.2 may not exceed the cost to Her Majesty in right of Canada of providing the service or the use of the facility to the users or class of users.

• Marginal note:By whom payable

  (3) For greater certainty, users includes

  • (a) Her Majesty in right of Canada, other than a department; and

  • (b) Her Majesty in right of a province.