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href="index.html"><abbr title='Revised Statutes of Canada'>R.S.C.</abbr>, 1985, c. F-11 -  Table of Contents</a></li> <li><abbr title='Revised Statutes of Canada'>R.S.C.</abbr>, 1985, c. F-11</li></ol> </div> </div> </nav> </header>  <div class="container"> <div class="row"> <main property="mainContentOfPage" class="col-md-9 col-md-push-3"> <div class='legisHeader'><header><h1 id='wb-cont' class='HeadTitle'>Financial Administration Act (<abbr title='Revised Statutes of Canada'>R.S.C.</abbr>, 1985, c. F-11)</h1><div id='printAll'><p id='FullDoc'>Full Document:  </p><ul><li><a href='FullText.html'>HTML<span class='wb-invisible'>Full Document: Financial Administration Act</span></a> (Accessibility Buttons available) | </li><li><a href='/eng/XML/F-11.xml'>XML<span class='wb-invisible'>Full Document: Financial Administration Act</span></a> <span class='fileSize'>[671 KB]</span> | </li> <li><a href='/PDF/F-11.pdf'>PDF<span class='wb-invisible'>Full Document: Financial Administration Act</span></a> <span class='fileSize'>[1119 KB]</span></li></ul></div><div class='info'><p id='assentedDate'>Act current to 2024-11-11 and <a href='index.html#hist'>last amended</a> on 2024-10-15. <a href='PITIndex.html'>Previous Versions</a></p></div></header><div class='lineSeparator goldLineTop'></div></div><div class='docContents' id='docCont'> <nav><div class="btn-group btn-group-justified"><a rel="prev" class="btn btn-default" role="button" href="page-4.html#docCont" >Previous Page</a><a id="right-panel-trigger" class="overlay-lnk btn btn-default" role="button" href="index.html" aria-controls="right-panel">Table of Contents</a><a rel="next" class="btn btn-default" role="button" href="page-6.html#docCont" >Next Page</a></div></nav><div class="wb-txthl"> <section> <div class='continued'><h2 class="Part" id="h-228394"><span class="HLabel1">PART II</span><span class="HTitleText1">Public Money (continued)</span></h2></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Payment out of C.R.F.</p><ul class="Section ProvisionList" id="228509"><li><p class="Subsection" id="228511"><strong><a class="sectionLabel" id="s-24"><span class="sectionLabel">24</span></a></strong> <span class="lawlabel">(1)</span> Remissions granted under this Act or any other Act of Parliament may be paid out of the Consolidated Revenue Fund.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Report in Public Accounts</p><p class="Subsection" id="228512"><span class="lawlabel">(2)</span> Remissions granted under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.</p></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., 1985, c. F-11, s. 24</li><li class="HistoricalNoteSubItem"> 1991, c. 24, s. 8</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Forgiveness of debts and obligations</p><ul class="Section ProvisionList" id="228516"><li><p class="Subsection" id="228518"><strong><a class="sectionLabel" id="s-24.1"><span class="sectionLabel">24.1</span></a></strong> <span class="lawlabel">(1)</span> Subject to subsection (2), no debt or obligation</p><ul class="ProvisionList"><li><p class="Paragraph" id="228519"><span class="lawlabel">(a)</span> that is included in the statement of assets and liabilities of Canada referred to in subparagraph 64(2)(a)(iii), the forgiveness of which would result in a charge to an appropriation, or</p></li><li><p class="Paragraph" id="228520"><span class="lawlabel">(b)</span> that is owing by a Crown corporation to Her Majesty</p></li></ul><p class="ContinuedSectionSubsection" id="228521">shall be forgiven in whole or in part otherwise than by or under an Act of Parliament, including an appropriation Act.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Debts, etc., included in statement of assets and liabilities</p><p class="Subsection" id="228522"><span class="lawlabel">(2)</span> No debt or obligation referred to in paragraph (1)(a) shall be forgiven unless the amount to be forgiven is included as a budgetary expenditure in an appropriation Act or any other Act of Parliament.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Forgiveness may be conditional</p><p class="Subsection" id="228524"><span class="lawlabel">(3)</span> Where a debt or obligation is forgiven pursuant to subsection (1),</p><ul class="ProvisionList"><li><p class="Paragraph" id="228526"><span class="lawlabel">(a)</span> the forgiveness may be conditional or unconditional;</p></li><li><p class="Paragraph" id="228527"><span class="lawlabel">(b)</span> if the forgiveness is conditional and the condition is not fulfilled, the debt or obligation may be enforced, or all proceedings may be had, as if there had been no forgiveness; and</p></li><li><p class="Paragraph" id="228528"><span class="lawlabel">(c)</span> a conditional forgiveness, on fulfilment of the condition, and an unconditional forgiveness release the person whose debt or obligation was forgiven from all further liability for the debt or obligation.</p></li></ul></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">1991, c. 24, s. 9</li><li class="HistoricalNoteSubItem"> 1999, c. 31, s. 103(F)</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Report in Public Accounts</p><p class="Section" id="228531"><strong><a class="sectionLabel" id="s-24.2"><span class="sectionLabel">24.2</span></a></strong> Forgiveness of a debt or obligation under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.</p><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">1991, c. 24, s. 9</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Debt write-off regulations</p><ul class="Section ProvisionList" id="228535"><li><p class="Subsection" id="228537"><strong><a class="sectionLabel" id="s-25"><span class="sectionLabel">25</span></a></strong> <span class="lawlabel">(1)</span> Subject to subsection (2), the Treasury Board may make regulations respecting the writing off, in whole or in part, of any debt or obligation due to Her Majesty or any claim by Her Majesty, and without restricting the generality of the foregoing, may make regulations prescribing</p><ul class="ProvisionList"><li><p class="Paragraph" id="228538"><span class="lawlabel">(a)</span> the criteria for determining whether any debt, obligation or claim may be written off;</p></li><li><p class="Paragraph" id="228539"><span class="lawlabel">(b)</span> the requirements to be met and the procedures to be followed before any debt, obligation or claim may be written off; and</p></li><li><p class="Paragraph" id="228540"><span class="lawlabel">(c)</span> the information and records to be kept in respect of debts, obligations and claims that are written off.</p></li></ul></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Exception</p><p class="Subsection" id="228541"><span class="lawlabel">(2)</span> No debt, obligation or claim that is included in the statement of assets and liabilities of Canada referred to in subparagraph 64(2)(a)(iii), the writing off of which would result in a charge to an appropriation, shall be written off unless the amount to be written off is included as a budgetary expenditure in an appropriation Act or any other Act of Parliament.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Effect of write-off</p><p class="Subsection" id="228543"><span class="lawlabel">(3)</span> The writing off of any debt, obligation or claim pursuant to this section does not affect any right of Her Majesty to collect or recover the debt, obligation or claim.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Report in Public Accounts</p><p class="Subsection" id="228545"><span class="lawlabel">(4)</span> Any debt, obligation or claim written off under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.</p></li><li><p class="Subsection" id="228547"><span class="lawlabel">(5)</span> <span class="Repealed">[Repealed, 1991, c. 24, s. 10]</span></p></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., 1985, c. F-11, s. 25</li><li class="HistoricalNoteSubItem"> 1991, c. 24, ss. 10, 50(F)</li><li class="HistoricalNoteSubItem"> 1999, c. 31, s. 104(F)</li></ul></div> <h2 class="Part" id="h-228550"><span class="HLabel1">PART III</span><span class="HTitleText1">Public Disbursements</span></h2><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Payments out of C.R.F.</p><p class="Section" id="228551"><strong><a class="sectionLabel" id="s-26"><span class="sectionLabel">26</span></a></strong> Subject to the <cite class="XRefExternalAct"><a href="/eng/Const/">Constitution Acts, 1867 to 1982</a></cite>, no payments shall be made out of the Consolidated Revenue Fund without the authority of Parliament.</p><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., c. F-10, s. 19</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Estimates</p><p class="Section" id="228555"><strong><a class="sectionLabel" id="s-27"><span class="sectionLabel">27</span></a></strong> All estimates of expenditures submitted to Parliament shall be in respect of payments during the fiscal year to which the estimates relate and expenditures that will be incurred during that fiscal year.</p><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., 1985, c. F-11, s. 27</li><li class="HistoricalNoteSubItem"> 1991, c. 24, s. 11</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Warrant of Governor General</p><p class="Section" id="228559"><strong><a class="sectionLabel" id="s-28"><span class="sectionLabel">28</span></a></strong> Where an appropriation is made for any purpose in any Act of Parliament for granting to Her Majesty any sum of money to defray expenses of the federal public administration for a fiscal year, no payment shall be made pursuant to that appropriation out of the Consolidated Revenue Fund unless a warrant, prepared on the order of the Governor in Council, has been signed by the Governor General authorizing expenditures to be charged against the appropriation, and no payments in excess of the amount of expenditures so authorized shall be made.</p><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., 1985, c. F-11, s. 28</li><li class="HistoricalNoteSubItem"> 1999, c. 31, s. 105(F)</li><li class="HistoricalNoteSubItem"> 2003, c. 22, s. 224(E)</li></ul></div> <div class="PITLink"><a class="PITLink" href="section-28-20030101.html" title="Link to previous version of section 28">Previous Version</a></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Payment of guarantee</p><ul class="Section ProvisionList" id="228563"><li><p class="Subsection" id="228565"><strong><a class="sectionLabel" id="s-29"><span class="sectionLabel">29</span></a></strong> <span class="lawlabel">(1)</span> Where a guarantee has been given under the authority of Parliament by or on behalf of Her Majesty for the payment of any debt or obligation, any amount required to be paid by the terms of the guarantee may, subject to the Act authorizing the guarantee, be paid out of the Consolidated Revenue Fund.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Authority for guarantee</p><p class="Subsection" id="228566"><span class="lawlabel">(2)</span> An authority referred to in subsection (1) may be contained in an appropriation Act.</p></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., c. F-10, s. 22</li><li class="HistoricalNoteSubItem"> 1980-81-82-83, c. 170, s. 6</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Expenditure of revenues by departmental corporations</p><ul class="Section ProvisionList" id="228570"><li><p class="Subsection" id="228572"><strong><a class="sectionLabel" id="s-29.1"><span class="sectionLabel">29.1</span></a></strong> <span class="lawlabel">(1)</span> A departmental corporation may expend during a fiscal year, for the purposes of the departmental corporation, any revenues that it receives in that fiscal year through the conduct of its operations.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Expenditure by departments</p><p class="Subsection" id="228573"><span class="lawlabel">(2)</span> A department may, in respect of its approved programs or authorized expenditures, be authorized by an appropriation Act</p><ul class="ProvisionList"><li><p class="Paragraph" id="228575"><span class="lawlabel">(a)</span> for the purposes that are specified in that Act, to expend revenues that it receives in a fiscal year through the conduct of its operations to offset expenditures that it incurs in that fiscal year; and</p></li><li><p class="Paragraph" id="228576"><span class="lawlabel">(b)</span> for such purposes and with such drawdown limit as are specified in that Act, to establish a revolving fund.</p></li></ul></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Amendment of revolving fund</p><p class="Subsection" id="228577"><span class="lawlabel">(3)</span> The purposes and drawdown limit of a revolving fund referred to in subsection (2) may be amended by means of an appropriation Act.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Limitation</p><p class="Subsection" id="228579"><span class="lawlabel">(4)</span> The operation of a revolving fund and the spending of revenues pursuant to this or any other Act of Parliament is, in addition to any limitation imposed by statute, subject to such terms and conditions as the Treasury Board may direct.</p></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">1991, c. 24, s. 12</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Internal support services</p><ul class="Section ProvisionList" id="228583"><li><p class="Subsection" id="228585"><strong><a class="sectionLabel" id="s-29.2"><span class="sectionLabel">29.2</span></a></strong> <span class="lawlabel">(1)</span> A department may provide internal support services to and receive internal support services from one or more other departments, and the provision of those services may be through collaboration among departments.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Written agreement</p><p class="Subsection" id="228586"><span class="lawlabel">(2)</span> Any department providing internal support services to another department must enter into an agreement in writing with that department respecting those services.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Exception</p><p class="Subsection" id="228588"><span class="lawlabel">(3)</span> Subsection (1) does not authorize a department to provide internal support services if, under an Act of Parliament, order of the Governor in Council or direction of Treasury Board,</p><ul class="ProvisionList"><li><p class="Paragraph" id="228590"><span class="lawlabel">(a)</span> those services may only be provided by another department or body;</p></li><li><p class="Paragraph" id="228591"><span class="lawlabel">(b)</span> departments must obtain those services from another department or body; or</p></li><li><p class="Paragraph" id="228592"><span class="lawlabel">(c)</span> it is precluded from doing so.</p></li></ul></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Definition of <span class="DefinitionRef"><dfn>internal support services</dfn></span></p><p class="Subsection" id="228593"><span class="lawlabel">(4)</span> In this section, <span class="DefinedTerm"><dfn>internal support services</dfn></span> means administrative activities that support</p><ul class="ProvisionList"><li><p class="Paragraph" id="228595"><span class="lawlabel">(a)</span> human resources management services;</p></li><li><p class="Paragraph" id="228596"><span class="lawlabel">(b)</span> financial management services;</p></li><li><p class="Paragraph" id="228597"><span class="lawlabel">(c)</span> information management services;</p></li><li><p class="Paragraph" id="228598"><span class="lawlabel">(d)</span> information technology services;</p></li><li><p class="Paragraph" id="228599"><span class="lawlabel">(e)</span> communications services;</p></li><li><p class="Paragraph" id="228600"><span class="lawlabel">(f)</span> real property services;</p></li><li><p class="Paragraph" id="228601"><span class="lawlabel">(g)</span> materiel services;</p></li><li><p class="Paragraph" id="228602"><span class="lawlabel">(h)</span> acquisition services; or</p></li><li><p class="Paragraph" id="228603"><span class="lawlabel">(i)</span> any other administrative service that is designated by order of the Governor in Council.</p></li></ul></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">2011, c. 15, s. 34</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Payments urgently required</p><ul class="Section ProvisionList" id="228606"><li><p class="Subsection" id="1251502"><strong><a class="sectionLabel" id="s-30"><span class="sectionLabel">30</span></a></strong> <span class="lawlabel">(1)</span> Subject to subsection (1.1), where a payment is urgently required for the public good</p><ul class="ProvisionList"><li><p class="Paragraph" id="1251503"><span class="lawlabel">(a)</span> at any time that Parliament is not in session from the date of a dissolution until 60 days following the date fixed for the return of the writs at the general election immediately following that dissolution, and</p></li><li><p class="Paragraph" id="1251504"><span class="lawlabel">(b)</span> there is no other appropriation pursuant to which the payment may be made,</p></li></ul><p class="ContinuedSectionSubsection" id="1251505">the Governor in Council, on the report of the President of the Treasury Board that there is no appropriation for the payment and the report of the appropriate Minister that the payment is urgently required for the public good, may, by order, direct the preparation of a special warrant to be signed by the Governor General authorizing the payment to be made out of the Consolidated Revenue Fund.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>No special warrants when Parliament prorogued</p><p class="Subsection" id="1251506"><span class="lawlabel">(1.1)</span> The Governor in Council shall not, in the 60 days referred to in subsection (1), direct the preparation of a special warrant referred to in that subsection when Parliament is not in session on any of those days by virtue of the fact that it is prorogued.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Special warrant</p><p class="Subsection" id="228614"><span class="lawlabel">(2)</span> A special warrant issued pursuant to this section shall for the purposes of this Act be deemed to be an appropriation for the fiscal year in which the warrant is issued.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Publication and report</p><p class="Subsection" id="1251508"><span class="lawlabel">(3)</span> Every warrant issued under this section shall be published in the <cite class="XRefExternal"><a href="http://www.gazette.gc.ca/">Canada Gazette</a></cite> within 30 days after it is issued, and a statement showing all warrants issued under this section and the amounts of those warrants shall be laid by the President of the Treasury Board before the House of Commons within 15 days after the commencement of the next ensuing session of Parliament.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Subsequent appropriation</p><p class="Subsection" id="228618"><span class="lawlabel">(4)</span> Where a special warrant has been issued pursuant to this section, the amounts appropriated thereby shall be deemed to be included in and not to be in addition to the amounts appropriated by the Act of Parliament enacted next thereafter for granting to Her Majesty sums of money to defray expenses of the federal public administration for a fiscal year.</p></li><li><p class="Subsection" id="228620"><span class="lawlabel">(5)</span> <span class="Repealed">[Repealed, 1997, c. 5, s. 1]</span></p></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., 1985, c. F-11, s. 30</li><li class="HistoricalNoteSubItem"> 1997, c. 5, s. 1</li><li class="HistoricalNoteSubItem"> 2003, c. 22, s. 224(E)</li><li class="HistoricalNoteSubItem"><a href="#1238684-1238940" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1238684-1238940.html">2020, c. 4, s. 1</a></li></ul></div> <div class="PITLink"><a class="PITLink" href="section-30-20200313.html" title="Link to previous version of section 30">Previous Version</a></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Appropriation allotments</p><ul class="Section ProvisionList" id="228623"><li><p class="Subsection" id="228625"><strong><a class="sectionLabel" id="s-31"><span class="sectionLabel">31</span></a></strong> <span class="lawlabel">(1)</span> At the commencement of each fiscal year or at such other times as the Treasury Board may direct, the deputy head or other person charged with the administration of a service for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons shall, unless otherwise directed by the Board, prepare a division of the appropriation or item into allotments in the form detailed in the estimates submitted to Parliament for the appropriation or item or in such other form as the Board may prescribe and shall submit the division to the Board.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Allotments not to be varied without approval</p><p class="Subsection" id="228626"><span class="lawlabel">(2)</span> Where a division required to be submitted to the Treasury Board pursuant to subsection (1) is approved by the Board, the allotments shall not be varied or amended without the approval of the Board.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Departmental control of allotments</p><p class="Subsection" id="228628"><span class="lawlabel">(3)</span> The deputy head or other person charged with the administration of a service for which a division is required to be prepared pursuant to subsection (1) shall ensure by an adequate system of internal control and audit that the allotments provided in that division are not exceeded.</p></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., 1985, c. F-11, s. 31</li><li class="HistoricalNoteSubItem"> 1991, c. 24, s. 50(F)</li><li class="HistoricalNoteSubItem"> 1999, c. 31, s. 106(F)</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Credits transferred</p><p class="Section" id="228632"><strong><a class="sectionLabel" id="s-31.1"><span class="sectionLabel">31.1</span></a></strong> If an order is made under section 2 of the <cite class="XRefExternalAct"><a href="/eng/acts/P-34">Public Service Rearrangement and Transfer of Duties Act</a></cite>, all of the unexpended money authorized by an Act of Parliament to be paid and applied for the purposes of any power, duty or function or control or supervision of a portion of the federal public administration that is transferred as a result of the operation of sections 2 and 3 of that Act is deemed to have been appropriated for the purposes of the power, duty, function, control or supervision to the department in, or portion of, the federal public administration to which it has been transferred.</p><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">2011, c. 15, s. 35</li></ul></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Control of commitments</p><ul class="Section ProvisionList" id="228636"><li><p class="Subsection" id="228638"><strong><a class="sectionLabel" id="s-32"><span class="sectionLabel">32</span></a></strong> <span class="lawlabel">(1)</span> No contract or other arrangement providing for a payment shall be entered into unless, to discharge any debt that will be due under the contract or other arrangement during the fiscal year in which the contract or other arrangement is entered into, there is a sufficient unencumbered balance available out of</p><ul class="ProvisionList"><li><p class="Paragraph" id="228639"><span class="lawlabel">(a)</span> an appropriation by Parliament to which the payment will be charged;</p></li><li><p class="Paragraph" id="228640"><span class="lawlabel">(b)</span> an item included in estimates then before the House of Commons to which the payment will relate;</p></li><li><p class="Paragraph" id="228641"><span class="lawlabel">(c)</span> a commitment limit in an appropriation Act to which the payment will relate; or</p></li><li><p class="Paragraph" id="228642"><span class="lawlabel">(d)</span> revenues received or estimated revenues set out in estimates, in the case of a payment that will be charged to an authority — under an appropriation Act or any other Act of Parliament — to expend revenues.</p></li></ul></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Record of commitments</p><p class="Subsection" id="228643"><span class="lawlabel">(2)</span> The deputy head or other person charged with the administration of a program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons shall, as the Treasury Board may prescribe, establish procedures and maintain records respecting the control of financial commitments chargeable to each appropriation or item.</p></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., 1985, c. F-11, s. 32</li><li class="HistoricalNoteSubItem"> 1999, c. 31, s. 107(F)</li><li class="HistoricalNoteSubItem"> 2017, c. 33, s. 261</li></ul></div> <div class="PITLink"><a class="PITLink" href="section-32-20030101.html" title="Link to previous version of section 32">Previous Version</a></div> <p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Requisitions</p><ul class="Section ProvisionList" id="228647"><li><p class="Subsection" id="228649"><strong><a class="sectionLabel" id="s-33"><span class="sectionLabel">33</span></a></strong> <span class="lawlabel">(1)</span> No charge shall be made against an appropriation except on the requisition of the appropriate Minister of the department for which the appropriation was made or of a person authorized in writing by that Minister.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Form</p><p class="Subsection" id="228650"><span class="lawlabel">(2)</span> Every requisition for a payment out of the Consolidated Revenue Fund shall be in such form, accompanied by such documents and certified in such manner as the Treasury Board may prescribe by regulation.</p></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>When requisition not to be made</p><p class="Subsection" id="228652"><span class="lawlabel">(3)</span> No requisition shall be made pursuant to subsection (1) for a payment that</p><ul class="ProvisionList"><li><p class="Paragraph" id="228654"><span class="lawlabel">(a)</span> would not be a lawful charge against the appropriation;</p></li><li><p class="Paragraph" id="228655"><span class="lawlabel">(b)</span> would result in an expenditure in excess of the appropriation; or</p></li><li><p class="Paragraph" id="228656"><span class="lawlabel">(c)</span> would reduce the balance available in the appropriation so that it would not be sufficient to meet the commitments charged against it.</p></li></ul></li><li><p class="MarginalNote"><span class="wb-invisible">Marginal note:</span>Reference to Treasury Board</p><p class="Subsection" id="228657"><span class="lawlabel">(4)</span> The appropriate Minister may transmit to the Treasury Board any requisition with respect to which that Minister desires the direction of the Board, and the Board may order that payment be made or refused.</p></li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">R.S., c. F-10, s. 26</li></ul></div> </section></div> </div>  <section id="right-panel" class="wb-overlay modal-content overlay-def wb-panel-l"><header class="modal-header"><h2 class="modal-title">Table of Contents</h2></header><div class="modal-body"><nav> <ul class="TocIndent"> <li><a title="Page 1" href="page-1.html"> Financial Administration Act</a><ul class="TocIndent"><li><span class='sectionRange'>1 - </span><a href="page-1.html#h-227967"><span class="HTitleText1">Short Title</span></a> </li> <li><span class='sectionRange'>2 - </span><a href="page-1.html#h-227972"><span class="HTitleText1">Interpretation</span></a> </li> <li><span class='sectionRange'>3 - </span><a href="page-1.html#h-228015"><span class="HTitleText1">Alteration of Schedules</span></a> </li> <li><span class='sectionRange'>5 - </span><a href="page-1.html#h-228078"><span class="HLabel1">PART I</span> - <span class="HTitleText1">Organization</span></a> <ul class="TocIndent"><li> <span class='sectionRange'>5 - </span><a href="page-1.html#h-228079"><span class="HTitleText2">Treasury Board</span></a> <ul class="TocIndent"><li> <span class='sectionRange'>5 - </span><a href="page-1.html#h-228080"><span class="HTitleText3">Establishment</span></a> </li> <li><span class='sectionRange'>6 - </span><a href="page-2.html#h-228092"><span class="HTitleText3">Public Officers</span></a> </li> <li><span class='sectionRange'>7 - </span><a href="page-2.html#h-228122"><span class="HTitleText3">Responsibilities and Powers</span></a> </li> <li><span class='sectionRange'>11 - </span><a href="page-3.html#h-228219"><span class="HTitleText3">Human Resources Management</span></a> </li></ul> </li><li><span class='sectionRange'>14 - </span><a href="page-3.html#h-228322"><span class="HTitleText2">Department of Finance</span></a> </li></ul> </li><li><span class='sectionRange'>16.1 - </span><a href="page-4.html#h-228342"><span class="HLabel1">PART I.1</span> - <span class="HTitleText1">Internal Audit and Accounting Officers</span></a> </li> <li><span class='sectionRange'>17 - </span><a href="page-4.html#h-228394"><span class="HLabel1">PART II</span> - <span class="HTitleText1">Public Money</span></a> </li> <li><span class='sectionRange'>26 - </span><a href="page-5.html#h-228550"><span class="HLabel1">PART III</span> - <span class="HTitleText1">Public Disbursements</span></a> </li> <li><span class='sectionRange'>40 - </span><a href="page-6.html#h-228742"><span class="HLabel1">PART III.1</span> - <span class="HTitleText1">Contracts</span></a> </li> <li><span class='sectionRange'>42.2 - </span><a href="page-7.html#h-228796"><span class="HLabel1">PART III.2</span> - <span class="HTitleText1">Financial Transactions Related to Asset Management</span></a> </li> <li><span class='sectionRange'>43 - </span><a href="page-7.html#h-228850"><span class="HLabel1">PART IV</span> - <span class="HTitleText1">Public Debt</span></a> </li> <li><span class='sectionRange'>60.2 - </span><a href="page-8.html#h-229029"><span class="HLabel1">PART IV.1</span> - <span class="HTitleText1">Stability and Efficiency of the Financial System</span></a> </li> <li><span class='sectionRange'>61 - </span><a href="page-9.html#h-229064"><span class="HLabel1">PART V</span> - <span class="HTitleText1">Public Property</span></a> </li> <li><span class='sectionRange'>63 - </span><a href="page-9.html#h-229076"><span class="HLabel1">PART VI</span> - <span class="HTitleText1">Public Accounts</span></a> </li> <li><span class='sectionRange'>66 - </span><a href="page-9.html#h-229121"><span class="HLabel1">PART VII</span> - <span class="HTitleText1">Assignment of Crown Debts</span></a> </li> <li><span class='sectionRange'>72 - </span><a href="page-10.html#h-229182"><span class="HLabel1">PART VIII</span> - <span class="HTitleText1">Assignment of Debts Due to the Crown Under Payment Bonds</span></a> </li> <li><span class='sectionRange'>76 - </span><a href="page-10.html#h-229213"><span class="HLabel1">PART IX</span> - <span class="HTitleText1">Civil Liability and Offences</span></a> </li> <li><span class='sectionRange'>83 - </span><a href="page-10.html#h-229273"><span class="HLabel1">PART X</span> - <span class="HTitleText1">Crown Corporations</span></a> <ul class="TocIndent"><li> <span class='sectionRange'>83 - </span><a href="page-10.html#h-229274"><span class="HTitleText2">Interpretation</span></a> </li> <li><span class='sectionRange'>84 - </span><a href="page-11.html#h-229336"><span class="HTitleText2">Application</span></a> </li> <li><span class='sectionRange'>88 - </span><a href="page-11.html#h-229370"><span class="HLabel2">DIVISION I</span> - <span class="HTitleText2">Corporate Affairs</span></a> <ul class="TocIndent"><li> <span class='sectionRange'>88 - </span><a href="page-11.html#h-229371"><span class="HTitleText3">Accountability to Parliament</span></a> </li> <li><span class='sectionRange'>89 - </span><a href="page-11.html#h-229376"><span class="HTitleText3">Directives</span></a> </li> <li><span class='sectionRange'>89.2 - </span><a href="page-11.html#h-229406"><span class="HTitleText3">Implementation of World Trade Organization Agreement</span></a> </li> <li><span class='sectionRange'>89.3 - </span><a href="page-11.html#h-229416"><span class="HTitleText3">Implementation of Canadian Free Trade Agreement</span></a> </li> <li><span class='sectionRange'>89.4 - </span><a href="page-11.html#h-229421"><span class="HTitleText3">Implementation of Canada-Chile Free Trade Agreement</span></a> </li> <li><span class='sectionRange'>89.41 - </span><a href="page-11.html#h-229431"><span class="HTitleText3">Implementation of Canada–Colombia Free Trade Agreement</span></a> </li> <li><span class='sectionRange'>89.5 - </span><a href="page-11.html#h-229441"><span class="HTitleText3">Implementation of Canada — Costa Rica Free Trade Agreement</span></a> </li> <li><span class='sectionRange'>89.6 - </span><a href="page-11.html#h-229451"><span class="HTitleText3">Implementation of Canada–Peru Free Trade Agreement</span></a> </li> <li><span class='sectionRange'>89.7 - </span><a href="page-11.html#h-229461"><span class="HTitleText3">Implementation of Other Free Trade Agreements</span></a> </li> <li><span class='sectionRange'>89.8 - </span><a href="page-11.html#h-229469"><span class="HTitleText3">Orders — Terms and Conditions of Employment</span></a> </li> <li><span class='sectionRange'>90 - </span><a href="page-12.html#h-229499"><span class="HTitleText3">Restricted Transactions</span></a> </li> <li><span class='sectionRange'>96 - </span><a href="page-12.html#h-229597"><span class="HTitleText3">Crown Agency Status</span></a> </li> <li><span class='sectionRange'>102 - </span><a href="page-13.html#h-229648"><span class="HTitleText3">Third Parties</span></a> </li> <li><span class='sectionRange'>103 - </span><a href="page-13.html#h-229670"><span class="HTitleText3">Application</span></a> </li></ul> </li><li><span class='sectionRange'>104.1 - </span><a href="page-13.html#h-229679"><span class="HLabel2">DIVISION II</span> - <span class="HTitleText2">Directors and Officers</span></a> <ul class="TocIndent"><li> <span class='sectionRange'>104.1 - </span><a href="page-13.html#h-229680"><span class="HTitleText3">Interpretation</span></a> </li> <li><span class='sectionRange'>105 - </span><a href="page-13.html#h-229685"><span class="HTitleText3">Appointment</span></a> </li> <li><span class='sectionRange'>107 - </span><a href="page-13.html#h-229714"><span class="HTitleText3">Resignation</span></a> </li> <li><span class='sectionRange'>108 - </span><a href="page-13.html#h-229722"><span class="HTitleText3">Remuneration</span></a> </li> <li><span class='sectionRange'>109 - </span><a href="page-13.html#h-229736"><span class="HTitleText3">Management</span></a> </li> <li><span class='sectionRange'>114 - </span><a href="page-14.html#h-229779"><span class="HTitleText3">By-laws</span></a> </li> <li><span class='sectionRange'>115 - </span><a href="page-14.html#h-229799"><span class="HTitleText3">Duties</span></a> </li> <li><span class='sectionRange'>119 - </span><a href="page-14.html#h-229861"><span class="HTitleText3">Indemnification</span></a> </li></ul> </li><li><span class='sectionRange'>120 - </span><a href="page-14.html#h-229883"><span class="HLabel2">DIVISION III</span> - <span class="HTitleText2">Financial Management and Control</span></a> <ul class="TocIndent"><li> <span class='sectionRange'>120 - </span><a href="page-14.html#h-229884"><span class="HTitleText3">Definitions</span></a> </li> <li><span class='sectionRange'>121 - </span><a href="page-14.html#h-229893"><span class="HTitleText3">Financial Year</span></a> </li> <li><span class='sectionRange'>122 - </span><a href="page-14.html#h-229901"><span class="HTitleText3">Corporate Plans and Budgets</span></a> </li> <li><span class='sectionRange'>127 - </span><a href="page-15.html#h-229981"><span class="HTitleText3">Borrowing</span></a> </li> <li><span class='sectionRange'>128 - </span><a href="page-15.html#h-230000"><span class="HTitleText3">Bank Accounts</span></a> </li> <li><span class='sectionRange'>130 - </span><a href="page-15.html#h-230015"><span class="HTitleText3">Surpluses</span></a> </li> <li><span class='sectionRange'>130.1 - </span><a href="page-15.html#h-230020"><span class="HTitleText3">Dividends</span></a> </li> <li><span class='sectionRange'>131 - </span><a href="page-15.html#h-230029"><span class="HTitleText3">Financial Management</span></a> </li> <li><span class='sectionRange'>132 - </span><a href="page-16.html#h-230065"><span class="HTitleText3">Auditor’s Reports</span></a> </li> <li><span class='sectionRange'>134 - </span><a href="page-16.html#h-230101"><span class="HTitleText3">Auditors</span></a> </li> <li><span class='sectionRange'>138 - </span><a href="page-16.html#h-230140"><span class="HTitleText3">Special Examination</span></a> </li> <li><span class='sectionRange'>143 - </span><a href="page-16.html#h-230189"><span class="HTitleText3">Consultation with Auditor General</span></a> </li> <li><span class='sectionRange'>144 - </span><a href="page-16.html#h-230194"><span class="HTitleText3">Right to Information</span></a> </li> <li><span class='sectionRange'>145 - </span><a href="page-17.html#h-230209"><span class="HTitleText3">Policy</span></a> </li> <li><span class='sectionRange'>146 - </span><a href="page-17.html#h-230217"><span class="HTitleText3">Qualified Privilege</span></a> </li> <li><span class='sectionRange'>147 - </span><a href="page-17.html#h-230222"><span class="HTitleText3">Costs</span></a> </li> <li><span class='sectionRange'>148 - </span><a href="page-17.html#h-230230"><span class="HTitleText3">Audit Committee</span></a> </li> <li><span class='sectionRange'>149 - </span><a href="page-17.html#h-230253"><span class="HTitleText3">Reports</span></a> </li></ul> </li><li><span class='sectionRange'>153 - </span><a href="page-17.html#h-230294"><span class="HLabel2">DIVISION IV</span> - <span class="HTitleText2">General</span></a> <ul class="TocIndent"><li> <span class='sectionRange'>153 - </span><a href="page-17.html#h-230295"><span class="HTitleText3">Commercially Detrimental Information</span></a> </li> <li><span class='sectionRange'>154 - </span><a href="page-17.html#h-230307"><span class="HTitleText3">Sanction</span></a> </li> <li><span class='sectionRange'>154.01 - </span><a href="page-17.html#h-230312"><span class="HTitleText3">Offence</span></a> </li></ul> </li></ul> </li><li><span class='sectionRange'>155 - </span><a href="page-17.html#h-230332"><span class="HLabel1">PART XI</span> - <span class="HTitleText1">Miscellaneous</span></a> </li> <li><a href="page-19.html#h-230472"><span class="scheduleLabel">SCHEDULE I</span> </a> </li> <li><a href="page-20.html#h-230498"><span class="scheduleLabel">SCHEDULE I.1</span> </a> </li> <li><a href="page-21.html#h-230507"><span class="scheduleLabel">SCHEDULE II</span> </a> </li> <li><a href="page-22.html#h-230530"><span class="scheduleLabel">SCHEDULE III</span> </a> </li> <li><a href="page-23.html#h-230578"><span class="scheduleLabel">SCHEDULE IV</span> <span class="scheduleTitleText"> - Portions of the Core Public Administration</span></a> </li> <li><a href="page-24.html#h-230641"><span class="scheduleLabel">SCHEDULE V</span> <span class="scheduleTitleText"> - Separate Agencies</span></a> </li> <li><a href="page-25.html#h-230672"><span class="scheduleLabel">SCHEDULE VI</span> </a> </li> <li><a href="page-26.html#h-230712"><span class="scheduleLabel">SCHEDULE VII</span> </a> </li></ul> </li></ul> </nav> </div></section> <div class="lineSeparator"> </div><nav><div class="btn-group btn-group-justified"><a rel="prev" class="btn btn-default" role="button" href="page-4.html#docCont" >Previous Page</a><a rel="next" class="btn btn-default" role="button" href="page-6.html#docCont" >Next Page</a></div></nav><form class='form-inline goToSection' action='/scripts/gotopage.asp' method='post'><div class='nextPreviousBtnAlign selectTop'><select title='Select page' name='selectPage' class='navSelect'><option value='index'>Table of Contents</option><option value='page-1'>1 ... 5</option><option value='page-2'>6 ... 10</option><option value='page-3'>11 ... 16</option><option value='page-4'>16.1 ... 23</option><option value='page-5' selected='selected'>24 ... 33</option><option value='page-6'>34 ... 42.1</option><option value='page-7'>42.2 ... 49</option><option value='page-8'>49.1 ... 60.2</option><option value='page-9'>60.3 ... 69</option><option value='page-10'>70 ... 83</option><option value='page-11'>84 ... 89.8</option><option value='page-12'>89.9 ... 99</option><option value='page-13'>100 ... 113.1</option><option value='page-14'>114 ... 122</option><option value='page-15'>123 ... 131.1</option><option value='page-16'>132 ... 144</option><option value='page-17'>145 ... 155.1</option><option value='page-18'>155.2 ... 162</option><option value='page-19'>SCHEDULE I</option><option value='page-20'>SCHEDULE I.1</option><option value='page-21'>SCHEDULE II</option><option value='page-22'>SCHEDULE III</option><option value='page-23'>SCHEDULE IV : Portions of the Core Public Administration</option><option value='page-24'>SCHEDULE V : Separate Agencies</option><option value='page-25'>SCHEDULE VI</option><option value='page-26'>SCHEDULE VII</option><option value='rpdc'>Related Provisions</option><option value='nifnev'>Amendments not in force</option><option value='hist'>Previous Amendments</option></select><input class="button-accent" type='submit' value='Go to page' /><input type='hidden' name='folder' value='F-11'/><input type='hidden' name='type' value='acts' /><input type='hidden' name='language' value='eng'/></div></form> <dl id="wb-dtmd"> <dt>Date modified: </dt> <dd><time property="dateModified">2024-11-25</time></dd> </dl> </main> <nav id="wb-sec" 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