Indigenous Languages Act (S.C. 2019, c. 23)

Marginal note:Dispute resolution services

26 At the request of an Indigenous community, an Indigenous government or other Indigenous governing body, an Indigenous organization or the Government of Canada, the Office may provide services, including mediation or other culturally appropriate services, to facilitate the resolution of a dispute related to

• (a) the fulfilment by any party of an obligation related to Indigenous languages under an agreement entered into by the Government of Canada;

• (b) funding provided by the Government of Canada for the purposes of an initiative related to Indigenous languages;

• (c) the fulfilment of any of the Government of Canada’s obligations under this Act; or

• (d) the implementation of any of the Government of Canada’s policies and programs related to Indigenous languages.

Marginal note:Review of complaints

• 27 (1) The Commissioner may conduct a review of a complaint, filed by an Indigenous government or other Indigenous governing body, an Indigenous organization or an Indigenous person, respecting any matter referred to in any of paragraphs 26(a) to (d).

• Marginal note:Report

  (2) After conducting the review, the Commissioner must prepare a report containing any recommendations that the Commissioner considers to be appropriate.

Marginal note:Capacity, rights, powers and privileges

28 The Office has the capacity, rights, powers and privileges of a natural person, including the capacity to

• (a) enter into contracts;

• (b) acquire, hold and dispose of property or an interest or right in property, or lease property; and

• (c) sue and be sued.

Marginal note:Delegation

29 The Commissioner may delegate any of the Commissioner’s powers, duties and functions under this Act to any director or employee of the Office, subject to any conditions that the Commissioner may impose.

Marginal note:Limit of liability

30 No action or other proceeding lies against the Commissioner, a director, an employee of the Office or a person acting on behalf of the Office for anything done, or omitted to be done, in the exercise or purported exercise in good faith of any power, or in the performance or purported performance in good faith of any duty or function, of that person in accordance with this Act.

Financial Management

Marginal note:Fiscal year

31 The Office’s fiscal year is the period beginning on April 1 in one year and ending on March 31 in the next year.

Marginal note:Expenditure of revenues

32 Subject to any conditions that the Treasury Board may impose, the Office may expend, in the furtherance of its mandate, during a fiscal year or the following one, any revenues that it receives in that fiscal year through the conduct of its activities.

Marginal note:Business plan and budget

• 33 (1) The Office must establish a business plan and budget for each fiscal year and submit them to the Minister.

• Marginal note:Scope and contents of business plan

  (2) The Office’s business plan must encompass all of the Office’s activities and include a statement of

  • (a) the Office’s mandate;

  • (b) the Office’s objectives for the fiscal year and the measures it intends to employ to achieve those objectives; and

  • (c) the Office’s expected performance for the fiscal year.

• Marginal note:Contents of budget

  (3) The Office’s budget must include a statement of the Office’s projected revenues and expenses for the fiscal year.

• Marginal note:Activities consistent with business plan

  (4) The Office must carry on its activities in a fiscal year in a manner that is consistent with its business plan for that year.

Marginal note:Books and systems

• 34 (1) The Office must keep books of account and records in relation to them and must also maintain financial and management control and information systems.

• Marginal note:Requirements

  (2) The books, records and systems referred to in subsection (1) must be kept and maintained in a manner that will provide reasonable assurance that

  • (a) the Office’s assets are safeguarded and controlled;

  • (b) its transactions are carried out in accordance with this Act;

  • (c) its financial, human and physical resources are managed economically and efficiently; and

  • (d) its activities are carried out effectively.

• Marginal note:Internal audit

  (3) The Office may cause internal audits to be conducted to assess the Office’s transactions and activities for the purpose of verifying compliance with subsections (1) and (2).

• Marginal note:Financial statements

  (4) The Office must prepare financial statements annually, in accordance with generally accepted accounting principles.

• Marginal note:Form of financial statements

  (5) The Office’s financial statements must be prepared in a form that clearly sets out information according to its principal activities.

Marginal note:Annual auditor’s report

• 35 (1) The Office must cause an annual auditor’s report to be prepared on its financial statements and any quantitative information required to be audited under subsection (3).

• Marginal note:Contents

  (2) The report must, among other things,

  • (a) include separate statements as to whether in the opinion of the Office’s auditor

    • (i) the financial statements are presented fairly, in accordance with generally accepted accounting principles, applied on a basis consistent with that of the preceding year,

    • (ii) the quantitative information is accurate in all material respects and, if applicable, was prepared on a basis consistent with that of the preceding year, and

    • (iii) the Office’s transactions that have come to the auditor’s notice in the course of the auditor’s examination for the report were carried out in accordance with this Act; and

  • (b) call attention to any other matter falling within the scope of the auditor’s examination for the report that, in the auditor’s opinion, should be brought to the attention of the Office or the Minister.

• Marginal note:Audit of quantitative information

  (3) The Minister may require that any quantitative information required to be included in the report under paragraph (2)(a) be audited.

• Marginal note:Presentation to Minister

  (4) The Office must submit to the Minister its audited financial statements with respect to the fiscal year within 90 days after the end of that fiscal year.

Marginal note:Special examination

• 36 (1) At any time required by the Minister, the Office must cause a special examination to be carried out in respect of its transactions and activities to determine if the books, records, systems and practices referred to in section 34 were, in the period under examination, maintained in a manner that met the requirements of that section.

• Marginal note:Examiner

  (2) The special examination is to be carried out by the Office’s auditor. However, if, in the Minister’s opinion, a person other than the Office’s auditor should carry out the special examination, the Minister may, after consultation with the Commissioner, direct that the examination be carried out by another auditor who is qualified for the purpose.

• Marginal note:Plan

  (3) Before commencing the special examination, an examiner must survey the Office’s systems and practices to be examined and submit a plan for the examination, including a statement of the criteria to be applied in the examination, to the Commissioner.

• Marginal note:Reliance on internal audit

  (4) The examiner must, to the extent feasible, rely on any internal audit conducted under subsection 34(3).

Marginal note:Examiner’s report

• 37 (1) The examiner must, on completion of the special examination, submit a report on the examiner’s findings, and a summary of that report, to the Minister and the Commissioner.

• Marginal note:Contents

  (2) The examiner’s report is to include

  • (a) a statement as to whether, in the examiner’s opinion, having regard to the criteria referred to in subsection 34(2), there is a reasonable assurance that there are no significant deficiencies in the systems and practices examined; and

  • (b) a statement on the extent to which the examiner relied on internal audits.

• Marginal note:Posting of summary

  (3) The Office must, as soon as feasible after the Commissioner has received the report, post the summary of the report on its website.