The Public Sector Compensation Disclosure Act (PSCD Act) enhances the accountability and transparency in the use of public funds by requiring public sector bodies to report compensation of $100,000 or more, paid to persons during the fiscal year. Under the PSCDA public sector bodies includes member of the Government Reporting Entity (GRE), entities designated by regulation and certain not-for-profit organizations.
Public Sector Compensation Disclosure Reports
2013 Public Sector Compensation Disclosure Reports
2014 Public Sector Compensation Disclosure Reports
The Department of Finance and Treasury Board provides a Reporting Guide (français) (pdf) to assist public sector bodes to meet the requirements of under the PSCDA. This Guide provides the following information:
• which public sector bodies must report compensation information,
• what type of payments are considered compensation,
• the persons receiving compensation who require disclosure, and
• the content, format and timing of reporting.
Public sector bodies that are members of the GRE (e.g., crown corporations, agencies, boards and commissions) or are designated by regulation (post-secondary institutions in Nova Scotia) are required by regulations to release their compensation information in a consistent format on a date determined by the Minister of Finance and Treasury Board. The release date normally coincides with the release of the province's Public Accounts, which usually occurs in mid-summer. Therefore, public sector bodies are required to submit their audited report to the Department of Finance and Treasury Board annually by June 30th.
Not-for-profit organizations that are public sector bodies under the PSCDA are not required to release Compensation Reports on a date determined by the Minister of Finance and Treasury Board. Rather, such public sector bodies should disclose compensation information within six months after the end of each fiscal year in accordance with Section 3 of the Act.
Questions regarding the PSCDA may be sent to Department of Finance and Treasury Board using the following email address: gov.ns.ca