Order in Council 1005/2018

On the recommendation of the undersigned, the Lieutenant Governor of Ontario, by and with the advice and concurrence of the Executive Council of Ontario, orders that:

Whereas under the Public Inquiries Act, 2009, the Lieutenant Governor in Council may appoint a Commission to inquire into any matter of public interest;

And whereas on April 25, 2018 the independent Ontario Auditor General released the “Review of the 2018 Pre-Election Report on Ontario’s Finances” (the Auditor’s Report);

And whereas the Auditor’s Report alleged that the government’s 2018 Pre-Election Report on Ontario’s Finances released on March 28, 2018, as required by the Fiscal Transparency and Accountability Act, 2004 and Ontario Regulation 41/18, was inaccurate in that expense estimates were understated for two items which would result in larger annual deficits than shown in the government’s report;

And whereas it was determined that it would be desirable and in the public interest to authorize under the Public Inquiries Act, 2009, and in the discharge of the government's executive functions, a panel to conduct an independent assessment of the current state of the province’s finances and provide recommendations regarding prudent fiscal/budgetary and accounting practices;

And whereas it is considered advisable to set out the terms of reference for such an appointment and recommendations;

Therefore, pursuant to the Public Inquiries Act, 2009 it is ordered as follows:

Commission

1. A commission is established to be known as the Independent Financial Commission of Inquiry (the “Commission”), effective the date of this Order in Council.
2. Gordon Campbell, Al Rosen, and Michael Horgan are appointed as commissioners under section 3 of the Public Inquiries Act, 2009.
3. Gordon Campbell is appointed as the Chair of the Commission.  All Commissioners are jointly responsible for carrying out the mandate and producing the report.

Mandate

4. Having regard to section 5 of the Public Inquiries Act, 2009, the Commission shall provide analysis and advice to inform the 2017-18 Public Accounts and an assessment of the Province’s budgetary position, and, in particular:
   1. Shall perform a retrospective assessment of government accounting practices, including pensions, electricity refinancing and any other matters deemed relevant to inform the finalization of the 2017-18 consolidated financial statements of the Province;
   2. Review, assess and provide an opinion on the Province’s budgetary position as compared to the position presented in the 2018 Ontario Budget, in order to establish the baseline for future fiscal planning; and,
   3. Shall report to the Attorney General and to the Minister of Finance on these matters by August 30, 2018.
5. The Commission shall perform its duties without expressing any conclusion or recommendations regarding the potential civil or criminal liability of any person or organization. The Commission shall further ensure that the conduct of the inquiry does not in any way interfere or conflict with any ongoing investigation or legal proceeding related to these matters.
6. Where the Commission considers it essential and at its discretion, the Commission may engage in any activity appropriate to fulfilling its duties, including:
   1. Conducting research and collecting information, including conducting interviews, as needed to fulfill its mandate, pursuant to clause 6(a) of the Public Inquiries Act, 2009; and,
   2. Consulting, with persons or groups, including the Auditor General and the Financial Accountability Officer, as needed to fulfill its mandate, pursuant to clause 6(b) of the Public Inquiries Act, 2009.
7. The Commission shall, as much as practicable and appropriate, refer to and rely on the matters set out in section 9 of the Public Inquiries Act, 2009, and, in particular, pursuant to clause 9(1)(c) of the Public Inquiries Act, 2009, shall rely on any existing records or reports relevant to the subject matter of the Commission’s mandate as set out in this order.
8. In accordance with the Public Inquiries Act, 2009, the Commission shall obtain all records necessary to perform its duties and, for that purpose, may require the provision or production of information that is confidential or inadmissible under any Act or regulation, other than confidential information which is described in sections 19 and 27.1 of the Auditor General Act. Where the Commission considers it necessary, it may impose conditions on the disclosure of information in order to protect the confidentiality of that information.
9. The Commission shall follow Treasury Board/Management Board of Cabinet directives and guidelines and other applicable government policies unless in the Commission’s view and having regard to its mandate, it is not possible to follow them.
10. The Minister of Finance is designated as the minister responsible for the Commission under clause 3(3)(f) of the Public Inquiries Act, 2009.

Report

11. The Commission shall conclude its mandate and deliver a final report to the Attorney General and the Minister of Finance including any recommendations no later than August 30, 2018.
12. In delivering its final report to the Attorney General and the Minister of Finance, the Commission shall ensure, in so far as practicable, that it is in a form appropriate for public release, free of any information that the Minister of Finance has identified as being confidential or privileged and consistent with the requirements of the Freedom of Information and Protection of Privacy Act and other applicable legislation.
13. The Commission shall be responsible for translation and printing and shall ensure that its final report is delivered in English and in French, at the same time, in electronic and printed versions.

Financial and Administrative Matters

14. The financial and administrative support necessary to enable the Commission to fulfill its mandate shall be provided in accordance with sections 25, 26 and 27 of the Public Inquiries Act, 2009.
15. All ministries and all boards, agencies and commissions of the Government of Ontario shall, subject to any privilege or other legal restrictions, assist the Commission to the fullest extent possible, including producing documents in a timely manner, so that the Commission may carry out its duties.
16. The Minister of Finance shall make the Commission’s final report available to the public as soon as practicable after receiving it.