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S-5, r. 3 - Regulation respecting the financial management of institutions and regional councils
Section 5
Disposition versions
5. Audit report: The audit report on the financial statements of the institution or regional council as at the end of the fiscal year must comply with Schedule I and indicate any irregularity, deficiency or omission found in the financial transactions of the institution or regional council or in its bookkeeping or internal control systems, and any qualification or recommendation that follows from the audit.
