The government reporting entity encompasses the entities for which the government has the power to direct their financial and administrative policies. The financial information of these entities is consolidated in the government’s financial statements.
Property held and fiduciary activities carried out by government departments and bodies on behalf of the designated beneficiaries are not included in the government reporting entity.
The government reporting entity includes the following entities:
The appointed persons are designated by the National Assembly to help preserve their independence and impartiality in the performance of their duties. These appointments are made on a motion of the Premier and must be supported by two thirds of the Members of the National Assembly. The spending authority of the body under the responsibility of an appointed person is granted by the Office of the National Assembly.
Departments and budget-funded bodies are organizations that have spending authorities (budgetary appropriations) granted by Parliament to finance the activities and investments required to carry out their mission. Their revenues, if any, are paid into the general fund of the Consolidated Revenue Fund.
The financial information of the National Assembly and the Officers of the National Assembly is published in volume 2 of the public accounts PDF Document.. Some of the financial information is also published in the annual report of the Officers of the National Assembly. The annual reports are available on the websites of the Officers of the National Assembly.
The financial information on departmental revenue and expenditure is presented in volume 2 of the public accounts PDF Document.. Some of the financial information is also published1 in the departments’ annual reports (and budget-funded bodies under their responsibility). The annual reports are available on their respective websites, which are accessible from Québec.ca This link opens a new window..
1The publication date of annual reports may vary from one body to another. Therefore, some annual reports may not be available at the time of the search.
Non-budget-funded bodies are separate legal entities whose mission is to provide specific services to the public. They have a greater degree of financial and operational autonomy than organizations whose expenditures are subject to parliamentary approval.
The financial information on non-budget-funded bodies is published1 in their annual reports. The annual reports are available on the respective websites of the non-budget-funded bodies, which are accessible from Québec.ca This link opens a new window.. Please note that when a body’s fiscal year-end is not March 31, this date is shown in brackets.
1The publication date of annual reports may vary from one body to another. Therefore, some annual reports may not be available at the time of the search.
2Transactions of the general fund of the Consolidated Revenue Fund related to the enforcement or administration of any statute under the responsibility of the Minister of Revenue are administered by the Agence du revenu du Québec. In accordance with section 9 of the Executive Power Act (CQLR, chapter E-18), Order-in-Council 1689-2022 entrusts the functions and responsibilities of the Minister of Revenue to the Minister of Finance.
3The financial statements of the Prescription Drug Insurance Fund are included in the annual report of the Régie de l’assurance maladie du Québec.
4Summary financial information for this body is presented in the financial statements of the Société des établissements de plein air du Québec.
5The Société nationale de l’amiante has ceased operations. As of June 1, 2016, this body has been incorporated as a public law corporation subject to the provisions of the Business Corporations Act (CQLR, chapter S-3.1.1).
A special fund is a fund established by an Act to provide for certain financial commitments of a minister, a budget-funded body or a non-budget-funded body exercising an adjudicative function. They are part of the Consolidated Revenue Fund. Their expenditure and investment estimates are approved by Parliament.
The financial information on special funds is published in volume 2 of the public accounts PDF Document..
124 These special funds are the subject of annual reports, which include their financial statements. The special funds’ annual reports are available on their respective websites, which are accessible from Québec.ca This link opens a new window.. Since the publication date of annual reports may vary from one body to another, some annual reports may not be available at the time of the search.
356These special funds are the subject of separate financial statements published on the website of the Ministère de l’Économie, de l’Innovation et de l’Énergie This link opens a new window.. Since the publication date of annual reports may vary from one body to another, some annual reports may not be available at the time of the search.
The organizations in the health and social services network includes integrated health and social services centres, as well as other public institutions and regional authorities. These organizations are largely funded by the Ministère de la Santé et des Services sociaux and have the financial and administrative powers necessary to provide their services to the public.
The annual financial statements of the integrated health and social services centres are published on the Ministère de la Santé et des Services sociaux’s website This link opens a new window..
The annual financial statements of other public institutions and regional authorities are published on the Ministère de la Santé et des Services sociaux’s website This link opens a new window..
The organizations in the education network include school service centres, school boards and the Comité de gestion de la taxe scolaire de l’île de Montréal. These organizations are largely funded by the Ministère de l’Éducation and have the financial and administrative powers necessary to provide their services to the public.
Summary or complete financial information for school service centres is generally published on their respective websites, separate from or as part of an annual report. The fiscal year-end for school service centres is June 30.
Summary or complete financial information of school boards is generally published on their respective websites, separate from or as part of an annual report. The fiscal year-end for school boards is June 30.
The organizations in the higher education networks include general and vocational colleges (CEGEPs) and the Université du Québec and its constituents. These organizations are largely funded by the Ministère de l’Enseignement supérieur and have the financial and administrative powers necessary to provide their services to the public.
The annual financial reports of general and vocational colleges (CEGEPs) are published on Québec.ca This link opens a new window.. The fiscal year-end for CEGEPs is June 30.
The financial statements of the Université du Québec and its constituents are published in the Université du Québec’s annual report1. The annual report is available on the Université du Québec’s website This link opens a new window.. The fiscal year-end for these bodies is April 30.
1The 2021-2022 annual report may not be available at the time of the search.
Government enterprises are distinct legal entities that have the power to carry out commercial activities. They are primarily engaged in selling goods or delivering services to individuals or organizations outside the government reporting entity. Therefore, these enterprises are financially autonomous.
Financial information on government enterprises is published1 in their annual reports. The annual reports are available on their respective websites, which are accessible from Québec.ca This link opens a new window.. Please note that when a body’s fiscal year-end is not March 31, this date is shown in brackets.
Note: The government holds a 100% share of those enterprises, except for Capitale Financière agricole inc. where it holds 90.10%.
1The publication date of annual reports may vary from one body to another. Therefore, some annual reports may not be available at the time of the search.
2Summary financial information for this body is presented in the annual report of La Financière agricole du Québec.
3Les informations financières de cette entité sont consolidées à même les états financiers d’Investissement Québec, présentés dans le rapport annuel de ce dernier.
4Summary financial information for this body is presented in the annual report of the Société du Plan Nord.