S-5, r. 3 - Regulation respecting the financial management of institutions and regional councils

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20. Protected budget: A master budget may also include specific budgets for certain activities to ensure a response to priority needs of the public served or to new resource allocation policies accepted by the Minister. The specific budgetary items indicated in the master budget are protected budgets, in that the sums allocated to such items may not be the subject of budgetary transfers.
O.C. 1127-84, s. 20.