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A-6 - Financial Administration Act

Section 71
Disposition versions

Full text
71. (Replaced).
1970, c. 17, s. 71; 1977, c. 5, s. 14; 1985, c. 38, s. 75; 1987, c. 8, s. 4; 1999, c. 9, s. 9; 2000, c. 15, s. 166.
71. The public accounts shall consist of
(a)  a consolidated statement presenting the financial position of the Gouvernement du Québec, a consolidated statement presenting the results of its operations, a consolidated statement presenting changes in its financial position and a consolidated statement presenting its capital assets;
(b)  information on the revenues, expenditures and other operations of the consolidated revenue fund;
(c)   a statement of the permanent and annual appropriations and of the special warrants for the year, and of the amounts expended under each appropriation or special warrant;
(d)  a report showing the excess of expenditures of the consolidated revenue fund entered in the accounts for a year over appropriations for the same year; and
(e)  any other information necessary to account for the financial position of the Government.
1970, c. 17, s. 71; 1977, c. 5, s. 14; 1985, c. 38, s. 75; 1987, c. 8, s. 4; 1999, c. 9, s. 9.
71. The public accounts shall comprise:
(a)  a statement of the assets and liabilities, revenues and expenditures of Québec during the fiscal year;
(b)  the state of the consolidated revenue fund and of all trust and special funds under the management of the Government;
(c)  a report on the financial operations carried out during the year;
(d)  a statement of the permanent and annual appropriations and of the special warrants for the year, and of the amounts expended under each appropriation or special warrant;
(d.1)  a report of the excess of expenditures entered in the accounts for a year over appropriations for the same year; and
(e)  any other information necessary to account for the financial position of Québec.
1970, c. 17, s. 71; 1977, c. 5, s. 14; 1985, c. 38, s. 75; 1987, c. 8, s. 4.
71. The public accounts shall comprise:
(a)  a statement of the assets and liabilities, revenues and expenditures of Québec during the fiscal year;
(b)  the state of the consolidated revenue fund and of all trust and special funds under the management of the Government;
(c)  a report on the financial operations carried out during the year;
(d)  a statement of the permanent and annual appropriations and of the special warrants for the year, and of the amounts expended under each appropriation or special warrant; and
(e)  any other information necessary to account for the financial position of Québec.
1970, c. 17, s. 71; 1977, c. 5, s. 14; 1985, c. 38, s. 75.
71. The public accounts shall comprise:
(a)  a statement, certified by the Auditor General, of the assets and liabilities, revenues and expenditures of Québec during the fiscal year;
(b)  the state of the consolidated revenue fund and of all trust and special funds under the management of the Government;
(c)  a report on the financial operations carried out during the year;
(d)  a statement of the permanent and annual appropriations and of the special warrants for the year, and of the amounts expended under each appropriation or special warrant; and
(e)  any other information necessary to account for the financial position of Québec.
1970, c. 17, s. 71; 1977, c. 5, s. 14.
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