CHAPTER 10. An Ordinance respecting the Treasury Department and the THE HE Lieutenant Governor by and with the advice and consent of the Legislative Assembly of the Territories enacts as follows: SHORT TITLE. 1. This Ordinance may be cited as "The Treasury Depart- Short title ment Ordinance." C.O., c. 10, s. 1. INTERPRETATION. 2. In this Ordinance unless the context otherwise requires-- Interpretation (a) The expression "treasurer" means the member of the Treasurer Executive Council appointed to act as Territorial treasurer; (b) The expresson "auditor" means the Territorial audi- Auditor tor; (c) The expression "board" means the treasury board; Board or public money (e) The expressions "public revenue," "revenue," and Public revenue The expression "revenue officer" means any person Revenue officer Organization Functions ORGANISATION AND FUNCTIONS OF DEPARTMENT. 3. There shall be a department of the public service of the Territories to be called "the Treasury department" over which the member of the Executive Council appointed by the Lieutenant Governor under the seal of the Territories to discharge the functions of the Territorial treasurer for the time being shall preside. C.O., c. 10, s. 3. 4. The department shall have the management and control of the revenue and expenditure of the Territories. C.O., c. 10, s. 4. GENERAL REVENUE FUND. General revenue fund, what to consist of What charged with Appropriations from general revenue fund and how made 5. All revenues whatever however arising or received over which the Legislative Assembly of the Territories has power of appropriation (excepting moneys which may otherwise be specially disposed of by the Legislature) shall form one general revenue fund to be appropriated for the public service of the Territories. C.O., c. 10, s. 5. 6. The general revenue fund shall be permanently charged with all costs, charges and expenses incident to the collection, management and receipt thereof, such costs, charges and expenses being subject nevertheless to audit and to legislative review and vote. C.O., c. 10, s. 6. 7. The Legislative Assembly shall not adopt and pass any vote, resolution, address or bill for the appropriation of any part of such general revenue fund to any purpose which has not been first recommended to the said Legislative Assembly by message of the Lieutenant Governor during the session in which such vote, resolution, address or bill is proposed. C.O., c. 10, s. 7. Appointment of COLLECTION AND MANAGEMENT OF REVENUE. 8. The Lieutenant Governor in Council may from time to revenue officers time determine what revenue officers it is necessary to employ and assign their names of office and fix their salaries and appoint the times and manner in which the same shall be paid; but no such officer shall receive a higher salary than is allowed in his case by any Ordinance of the Legislative Assembly then in force nor shall any such salary be paid unless voted by the said Legislative Assembly. C.O., c. 10, s. 8. Officers employed on any deemed proper 9. Every revenue officer employed on any duty or service duty to be by the order or with the concurrence of the Lieutenant Govofficers for such ernor in Council shall be deemed to be the proper officer for that duty or service; and everything required by any law to be done by, to or with any particular officer designated for that duty, etc. purpose in such law shall (when done by, to or with any person appointed or authorised by the Lieutenant Governor in Council to act in behalf of such particular officer) be deemed to be done by, to or with such particular officer. C.O., c. 10, s. 9. branch may be 10. Any revenue officer employed for any branch of the officers of one revenue may be employed for any other branch thereof when- employed in ever it is deemed advantageous for the public service so to employ him. C.O., c. 10, s. 10. others attendance 11. The Lieutenant Governor in Council may from time to Hours of time appoint the hours of general attendance of the revenue officers at their places of employment and may also appoint the times during such hours or the seasons of the year at which any particular portions of their duties shall be performed; and a notice of the hours of general attendance so appointed shall be constantly posted up in some conspicuous place is such places of employment. C.O., c. 10, s. 11. accounts 12. The Lieutenant Governor in Council may direct any Books and revenue officer to keep any books or accounts for the purpose of obtaining any statistical information touching the resources or public works of the Territories, or other matter of public interest and may authorise any necessary expense for that purpose. C.O., c. 10, s. 12. control of 13. The Lieutenant Governor in Council may from time to Oversight and time assign the immediate oversight and control of any revenue officers officers to such of the public departments as may be deemed convenient; and in default of other assignments such immediate oversight and control shall rest with the Treasury Department. C.O., c. 10, s. 13. revenue 14. All revenue shall be paid promptly to the treasurer Payment of through such officers, banks or parties and in such manner as the Lieutenant Governor in Council may from time to time direct. C.O., c. 10, s. 14. previous year 15. Revenues for the previous fiscal year may be received Revenue of at the office of the treasurer and placed to the credit of such fiscal year's account up to and inclusive of the fifth day of January in each year. C.O., c. 10, s. 15. revenue officers 16. The Lieutenant Governor in Council may from time to Accounting of time appoint the times and modes in which any revenue officer shall account for and pay over the public moneys which come into his hands; and may determine the times, manner and form in which and the officer by whom any licenses on which any duty is payable are to be issued; but such accounts and payments shall be rendered and made by such officers at least once in every three months. C.O., c. 10, s. 16. officer on Cash book Duty of revenue 17. Every revenue officer on receiving public money shall receiving money forthwith deposit the same in his name of office in such chartered bank as the Lieutenant Governor in Council may appoint; and no money so deposited shall be paid out again except for the purpose of being paid to the treasurer on the written order or official cheque of the officer so depositing or of his successor; and every such officer shall keep his cash book written up daily; and all his books, accounts and papers shall at all times during office hours be open to the inspection of any person whom the treasurer may authorise to inspect the same; but where such money is received at a place where it is not convenient to pay it into a chartered bank, the Lieutenant Governor in Council may direct it to be paid over in such manner as he may deem expedient. C.O., c. 10, s. 17. TREASURER AND TREASURY DEPARTMENT. Members of have powers of Staff of Treasury department Mode of keep accounts 18. Any member of the Executive Council who may be appointed by the Territorial treasurer shall during his term of office have all the powers and duties assigned to him by this Ordinance and such other duties and functions as the Lieutenant Governor in Council may from time to time impose on him. C.O., c. 10, s. 18. 19. There shall be employed on the staff of the Treasury department under appointment of the Lieutenant Governor such officers and persons as may be deemed necessary; and their respective duties in all matters not expressly regulated by law shall be such as may from time to time be assigned to them by Order of the Lieutenant Governor in Council or subsidiarily thereto by the treasurer. C.O., c. 10, s. 19. 20. The accounts of the Territories shall be kept in the ing the public Treasury department in such manner and under such regulations for the fullness and accuracy and as to the measure of oversight and responsibility attached in regard to them to the treasurer and to the auditor or the treasury board respectively as the Lieutenant Governor by Order in Council or (subject to all such Orders) the treasurer may make from time to time. C.O., c. 10, s. 20. Fiscal year Public accounts 21. The fiscal year of the Territories shall be the period from the thirty-first day of December in one year to and including the thirty-first day of December in the next year. C.O., c. 10, s. 21. 22. As soon as practicable after the close of each fiscal year there shall be prepared under the direction of the treasurer for submission to the Legislative Assembly at its next session a statement of the public accounts for such year showing clear ly and fully the several revenues and expenditures of the Territories for the year, the state of the general revenue fund and all trust and special funds under the management of the Territorial Government, and all matters requisite to explain the financial transactions and position of the Territories during and at the close of each year. C.O., c. 10, s. 22. ing accounts 23. The Lieutenant Governor in Council may alter the per- Time of renderiod at or to which any accountant for public money, public may be altered officer, corporation or institution is required to render any account or to make any return whenever in his opinion such alteration will facilitate the correct preparation of such statement of the public accounts or of the estimates, anything in any Ordinance to the contrary notwithstanding. C.O., c. 10, s. 23. lapse 24. All estimates submitted to the Legislature shall be for Estimates the services coming in course of payment during the fiscal year or during such other term as such estimates may expressly purport to cover; and all balances of appropriations remaining unexpended at the close of such fiscal year or other term shall Balance to lapse and be written off, except that in case of liabilities incurred during the then expiring fiscal year accounts therefor may be paid up to and including the thirty-first day of January following but not later; and all such payments shall be charged to and form part of the expenditure of that expiring year. C.O., c. 10, s. 24. what to contain 25. The estimates shall contain the statutory appropriations Estimates, which do not require to be voted upon by the Legislative Assembly year by year and also the respective amounts required for any service in addition to such statutory appropriations or otherwise (as the case may be) for which a vote of the Legislative Assembly is required to authorise the expenditure of the same. C.O., c. 10, s. 25. revenue 26. The Lieutenant Governor in Council may from time to Investment of time direct the treasurer to invest any portion of the general revenue fund not presently required for expenditure in public securities of the Dominion of Canada or in the debentures of school districts in the Territories; and may afterwards (whenever requisite to meet expenditure) direct him to dispose thereof to that end, in such manner, on such terms and to such amount as may be deemed most for the public advantage. C.O., c. 10, s. 26. be by cheque 27. All expenditure of public moneys shall be made by offi- Expenditure to cial cheque on a chartered bank, such cheque being signed by the treasurer and countersigned by the auditor as hereinafter provided. C.O., c. 10, s. 27. |