Thank you, Mr. Chairman. The Minister and I just had a sidebar. My questions have been completely cleared up. I guess in my case, my concern, yes, has been validated, but the Minister has shown me reasons why it deserves, and I will respect that and not pursue it any further. Thank you.
Thank you, Mr. Hawkins. I’ll go on to Ms. Bisaro.
Thanks, Mr. Chair. I also have a process question here and I don’t believe we discussed it. It may have come to my mind after we went through the bill at committee, but if an amount in here, for instance, an amount that is to be forgiven, if it is not written off first, if it goes straight to forgiveness of debt and it’s now written off, how then is it accounted for in the public accounts? The comptroller general referenced that write-offs are part of the doubtful accounts in the books, but if it goes straight to forgiveness of debt, how is it accounted for? Thank you.
Thank you, Ms. Bisaro. For that, we’ll go to Mr. St. Germaine.
Thank you, Mr. Chair. In terms of accounting for forgiveness and bad debts, basically what occurs in government and public agencies when we look at our accounts receivable, we look at the likelihood of collection and we generate what’s called an allowance for doubtful accounts. When that’s generated, when that amount’s determined, the charge is made either to the appropriation, in the GNWT’s case, or against expenditures from the public agency. So the expense is recorded in the year that the recoverable amount is considered to be impaired. So, from an accounting perspective and evaluation perspective, that’s taken account of and taken care of during the audit of the preparation of annual financial statements. The write-off and forgiveness is an event that happens subsequent to that. Not all accounts that are allowed for are necessarily written off. We may, in fact, collect on them later. Similarly, all accounts don’t necessarily find their way to forgiveness. Thank you.
Thanks to Mr. St. Germaine. So just a quick follow-up. So then the allowance for doubtful accounts includes both write-off amounts and forgiveness amounts. Is that right? Thank you.
Yes, they include that and additional accounts that haven’t reached a point of seeking specific approval. Thank you.
Okay. Committee, we’re on general comments, Bill 9, general comments. Does committee agree that there are no further comments and we’d like to proceed to clause-by-clause of the bill?
Agreed.
Thank you, committee. Committee, we’re going to actually defer the clause-by-clause on page 1 until we give consideration to the schedule and if I can draw your attention, committee, to pages 3 to 9 in the bill. Schedule, debts forgiven, total, $648,471.63. Does committee agree?
Agreed.
Committee, if I can get you to turn back to page 1, Bill 9, Forgiveness of Debts Act, 2013-2014, clause 1.
---Clauses 1 and 2 inclusive approved
Bill as a whole.
Agreed.
Does committee agree that Bill 9, Forgiveness of Debts Act, 2013-2014, is now ready for third reading?
---Bill 9 approved for third reading
Thank you. Bill 9 is now deemed ready for third reading. I’d like to thank the Minister. I will turn it over to Minister Miltenberger.
Thank you, Mr. Chairman. I just wanted to acknowledge that Mr. St. Germaine, on June 20th, is going to start the fruits of his many years of labour and he is going to retire. This will be the last time he will be appearing before this august body at this witness table. I just want to thank him on behalf of all of us and I just want to wish him a very long, happy and productive next stage of his life because I don’t imagine he’ll retire, but this is his last time here.
---Applause
Thank you, Minister Miltenberger. We would like to echo those very same words on behalf of the House, Mr. St. Germaine. It is well deserved. Thank you for your years of service. We thank you very much. Sergeant-at-Arms, if you could please escort the witness out, please. Thank you.
Ms. Bisaro, what’s the wish of committee?
Mr. Chair, I move that we report progress.
---Carried
Mr. Dolynny, can I have the report of Committee of the Whole, please.
Thank you, Mr. Speaker. Your committee has been considering Committee Report 6-17(5), Standing Committee on Government Operations Report on the Review of 2014 Report of Auditor General of Canada on Northwest Territories Child and Family Services; Tabled Document 93-17(5), Supplementary Estimates (Operations Expenditures), No. 1, 2014-2015; Bill 8, Write-off of Debts Act, 2013-2014; and Bill 9, Forgiveness of Debts Act, 2013-2014. I would like to report progress with 21 motions adopted and that Committee Report 6-17(5) is concluded and that Bills 8 and 9 are ready for third reading and that consideration of Tabled Document 93-17(5) is concluded and that the House concur in those estimates and that an appropriation bill to be based thereon be introduced without delay. Mr. Speaker, I move that the report of Committee of the Whole be concurred with. Thank you.
Thank you, Mr. Dolynny. Do I have a seconder to the motion? Mrs. Groenewegen.
---Carried
Mr. Miltenberger.
Mr. Speaker, I seek unanimous consent to return to item 16, notices of motion for first reading of bills.
---Unanimous consent granted
Thank you, Mr. Speaker. I give notice that on Thursday, June 5, 2014, I will move that Bill 31, Supplementary Appropriation Act (Operations Expenditures), No. 1, 2014-2015, be read for the first time. Thank you.
Orders of the day for Wednesday, June 4, 2014, at 1:30 p.m.:
Prayer
Ministers’ Statements
Members’ Statements
Returns to Oral Questions
Recognition of Visitors in the Gallery
Acknowledgements
Oral Questions
Written Questions
Returns to Written Questions
Replies to Opening Address
Petitions
Reports of Standing and Special Committees
Reports of Committees on the Review of Bills
Tabling of Documents
Notices of Motion
Notices of Motion for First Reading of Bills
Motions
Motion 21, Public Review of Horizontal Hydraulic Fracturing
First Reading of Bills
Bill 29, Human Tissue Donation Act
Bill 30, An Act to Amend the Public Service Act
Second Reading of Bills
Consideration in Committee of the Whole of Bills and Other Matters
Bill 26, An Act to Amend the Elections and Plebiscites Act
Committee Report 7-17(5), Report on the Development of the Economic Opportunities and Mineral Development Strategies
Report of Committee of the Whole
Third Reading of Bills
Orders of the Day
Thank you, Mr. Clerk. Accordingly, this House stands adjourned until Wednesday, June 4th, at 1:30 p.m.
---ADJOURNMENT
The House adjourned at 8:14 p.m.
