BILL 108
An Act to Amend the Accountability and Continuous Improvement Act
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1 Section 1 of the Accountability and Continuous Improvement Act, chapter 27 of the Acts of New Brunswick, 2013, is amended
(a)  by repealing the definition “annual plan”;
(b)  by repealing the definition “Crown body” and substituting the following:
“Crown body” means an organization or body prescribed by regulation. (organisme de la Couronne)
(c)  by adding the following definition in alphabetical order:
“business plan” means a plan approved under section 4. (plan d’affaires)
2 The Act is amended by adding after section 2 the following:
Categories of Crown bodies
2.1 The Lieutenant-Governor in Council may make regulations prescribing Crown bodies and dividing the Crown bodies into two categories, being Category 1 and Category 2.
3 Section 3 of the Act is amended
(a)  by repealing subsection (1) and substituting the following:
3( 1) The responsible minister for a Category 1 Crown body shall prepare a mandate letter within 12 months after the polling day of each provincial general election held under the Elections Act.
(b)  by repealing subsection (5) and substituting the following:
3( 5) The responsible minister may amend a mandate letter if required, and subsection (4) applies with the necessary modifications to an amendment of a mandate letter.
(c)  by adding after subsection (5) the following:
3( 6) A Crown body shall make the mandate letter public, including an amended mandate letter, by publishing it online no later than 30 days after it was received from the responsible minister.
4 The heading “Annual plan” preceding subsection 4 of the Act is repealed and the following is substituted:
Business Plan
5 Section 4 of the Act is amended
(a)  by repealing subsection (1) and substituting the following:
4( 1) A Category 1 Crown body shall prepare a business plan covering the period determined by the Crown body, subject to the approval of the responsible minister.
(b)  in subsection (2)
( i) by repealing the portion preceding paragraph (a) and substituting the following:
4( 2) The business plan of a Crown body shall
( ii) in paragraph (a) of the English version
( A) in subparagraph (i) by striking out “Crown entity’s” and “Crown entity” and substituting “Crown body’s” and “Crown body”, respectively;
( B) in subparagraph (ii) by striking out “Crown entity’s” and substituting “Crown body’s”;
( C) in subparagraph (iii) by striking out “Crown entity” and substituting “Crown body”;
( iii) in paragraph (c) of the English version by striking out “Crown entity” and substituting “Crown body”;
(c)  by repealing subsection (3) and substituting the following:
4( 3) A business plan shall be signed by the chair of the Crown body and submitted to the responsible minister on or before a date set by Executive Council.
(d)  in subsection (4)
( i) in the portion preceding paragraph (a) by striking out “an annual plan” and substituting “a business plan”;
( ii) in paragraph (a) by striking out “Crown entity’s” and substituting “Crown body’s”;
( iii) in paragraph (b) of the English version by striking out “Crown entity” and substituting “Crown body”;
( iv) in paragraph (c) by striking out “Crown entity” and substituting “Crown body”;
(e)  by repealing subsection (5) and substituting the following:
4( 5) The Crown body shall make the business plan public by publishing it online within three months after its approval.
6 Section 5 of the Act is repealed and the following is substituted:
Preparation of annual report
5( 1) Each Crown entity shall prepare an annual report on its preceding fiscal year.
5( 2) An annual report for a Crown entity that is a department or a Category 1 Crown body shall include
(a)  if the Crown entity is required to prepare an audited financial statement, the audited financial statement,
(b)  a comparison of the actual results to the projected results set out in the business plan, and if there is a variance between the results for the fiscal year, an explanation of the variance,
(c)  a statement indicating that the Minister of the Crown or the chair of the Crown entity, as the case may be, is accountable for the preparation of the annual report and for achieving the specific goals and objectives of the report, and
(d)  any other information required by the responsible minister.
5( 3) An annual report for a Crown entity that is a Category 2 Crown body shall include
(a)  information relating to the activities undertaken by the Crown entity during the fiscal year in carrying out its mandate, and
(b)  any other information required by the responsible minister.
5( 4) An annual report shall be provided to the responsible minister or the chair of the Crown entity, as the case may be, who shall sign and approve the annual report.
7 The Act is amended by adding after section 5 the following:
Filing of annual report
5.1( 1) The approved annual report of a Crown entity that is a department or a Category 1 Crown body shall be filed with the Clerk of the Legislative Assembly on or before a date prescribed by regulation.
5.1( 2) Despite subsection (1), Executive Council may grant an extension of the time to file an annual report for no more than six months.
Publication of annual report
5.2( 1) A Crown entity that is a department or a Category 1 Crown body shall make the approved annual report public by publishing it online as soon as possible after it is filed with the Clerk of the Legislative Assembly.
5.2( 2) A Crown entity that is a Category 2 Crown body shall make the approved annual report public by publishing it online within six months after the end of its fiscal year.
5.2( 3) Despite subsection (2), the responsible minister may grant an extension of the time to publish an annual report by a Category 2 Crown body for no more than six months.
8 Subsection 6(2) of the Act is repealed and the following is substituted:
6( 2) A memorandum of understanding shall be reviewed and extended, amended or replaced three years after the date on which it was developed and every three years after that date.
9 Section 8 of the Act is amended
(a)  in subsection (1)
( i) in paragraph (b) by striking out “subsection 5(5)” and substituting “subsection 5.1(1)”;
( ii) by repealing paragraph (c);
(b)  by repealing subsection (2).
10 The heading “Conditional amendments” preceding section 9 of the Act is repealed.
11 Section 9 of the Act is repealed.
12 Schedule A of the Act is repealed.
Transitional provision
13 All mandate letters that were in effect immediately before the commencement of this section shall be deemed to satisfy the requirements of section 3 of the Accountability and Continuous Improvement Act as amended by section 3 of this Act.
Commencement
14 This Act or any provision of it comes into force on a day or days to be fixed by proclamation.