Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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.
© Gouvernement du Québec