Federal Accountability Act (S.C. 2006, c. 9)
Full Document:
Assented to 2006-12-12
258. Subsection 7(1) of the Act is amended by adding the following after paragraph (e.1):
(e.2) internal audit in the federal public administration;
259. The Act is amended by adding the following after section 16:
PART I.1INTERNAL AUDIT AND ACCOUNTING OFFICERS
Marginal note:Audit capacity
16.1 The deputy head or chief executive officer of a department is responsible for ensuring an internal audit capacity appropriate to the needs of the department.
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.
260. The Act is amended by adding the following before the heading “PART IV” before section 43:
Marginal note:Five-year reviews
42.1 (1) Subject to and except as otherwise provided in any directives issued by the Treasury Board, every department shall conduct a review every five years of the relevance and effectiveness of each ongoing program for which it is responsible.
Definition of “program”
(2) In this section, “program” means a program of grants or contributions made to one or more recipients that are administered so as to achieve a common objective and for which spending authority is provided in an appropriation Act.
261. Section 80 of the Act is renumbered as subsection 80(1) and is amended by adding the following:
Marginal note:Fraud against Her Majesty
(2) Every officer or person acting in any office or employment connected with the collection, management or disbursement of public money who, by deceit, falsehood or other fraudulent means, defrauds Her Majesty of any money, securities, property or service is guilty of an indictable offence and liable on conviction,
(a) if the amount of the money or the value of the securities, property or service does not exceed $5,000, to a fine not exceeding $5,000 and to imprisonment for a term not exceeding five years; or
(b) if the amount of the money or the value of the securities, property or service exceeds $5,000, to a fine not exceeding that amount or that value and to imprisonment for a term not exceeding fourteen years.
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