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A-6.001 - Financial Administration Act

Section 86
Disposition versions

Full text
86. The public accounts shall comprise
(1)  the consolidated financial statements of the Government;
(1.1)  a statement of changes in the balance and a statement of the financial position of the Generations Fund;
(1.2)  a statement of earnings resulting from the activities of the Generations Fund;
(2)  information on the revenues, expenditures and other costs of government departments and budget-funded bodies;
(2.1)  information on the revenue, expenditures and investments of special funds;
(3)  a statement of the statutory and annual appropriations and of the special warrants for the fiscal year, and of the expenditures and other costs charged against each appropriation or special warrant;
(4)  a report of the excess of the expenditures and other costs of the departments and budget-funded bodies entered in the accounts for a fiscal year over the appropriations for the same year;
(4.1)  a report of the excess of the expenditures and investments of each special fund entered in the accounts for a fiscal year over the expenditures and investments approved for that fund for the fiscal year; and
(5)  any other information needed to account for the financial position of the Government.
2000, c. 15, s. 86; 2006, c. 24, s. 12; 2011, c. 18, s. 27.
86. The public accounts shall comprise
(1)  the consolidated financial statements of the Government;
(1.1)  a statement of changes in the balance and a statement of the financial position of the Generations Fund established in the Act to reduce the debt and establish the Generations Fund (chapter R-2.2.0.1);
(1.2)  a statement of earnings resulting from the activities of the Generations Fund;
(2)  information on the revenues, expenditures and other costs of government departments and budget-funded bodies;
(3)  a statement of the statutory and annual appropriations and of the special warrants for the fiscal year, and of the expenditures and other costs charged against each appropriation or special warrant;
(4)  a report of the excess of the expenditures and other costs of the departments and budget-funded bodies entered in the accounts for a fiscal year over the appropriations for the same year; and
(5)  any other information needed to account for the financial position of the Government.
2000, c. 15, s. 86; 2006, c. 24, s. 12.
86. The public accounts shall comprise
(1)  the consolidated financial statements of the Government;
(2)  information on the revenues, expenditures and other costs of government departments and budget-funded bodies;
(3)  a statement of the statutory and annual appropriations and of the special warrants for the fiscal year, and of the expenditures and other costs charged against each appropriation or special warrant;
(4)  a report of the excess of the expenditures and other costs of the departments and budget-funded bodies entered in the accounts for a fiscal year over the appropriations for the same year; and
(5)  any other information needed to account for the financial position of the Government.
2000, c. 15, s. 86.
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