Ministère des Finances
Ministère des Finances
Ministère des Finances
The government reporting entity includes entities under its control. The financial information of these entities is consolidated in the government’s financial statements. The list of entities included in the government reporting entity is presented by ministerial portfolio in Appendix 1 of the Volume 1 - Consolidated Financial Statements of the Gouvernement du Québec This link opens a new window..
This appendix identifies the different types of entities that make up each portfolio. The definition of these types of entities is presented below.
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. The spending authority of the body under the responsibility of an appointed person is granted by the Office of the National Assembly.
Financial information on the National Assembly and appointed persons is published in Volume 2 - Financial information on the Consolidated Revenue Fund: General Fund and Special Funds This link opens a new window.. Certain financial information is also published in the annual management report of the appointed persons. These annual reports are available on the appointed persons’ websites.
Departments and budget-funded bodies are organizations of the Consolidated Revenue Fund 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.
Financial information on departmental revenues and expenditures is published in Volume 2 - Financial information on the Consolidated Revenue Fund: General Fund and Special Funds This link opens a new window.. Certain financial information is also published in the annual management reports of departments (and budget-funded bodies under their responsibility). These annual reports are available on their respective websites.
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. These organizations are funded in whole or in part by the departments to which they report.
Financial information on non-budget-funded bodies is published in their annual management report. These annual reports are available on the respective websites of non-budget-funded bodies This link opens a new window..
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. These organizations are funded in whole or in part by the departments to which they report. In addition, their expenditure and investment estimates are approved by Parliament.
Financial information on the special funds is published in Volume 2 - Financial information on the Consolidated Revenue Fund: General Fund and Special Funds This link opens a new window.. Some special funds also publish their financial statements on the Internet.
Health care institutions serving Northern and Indigenous populations are separate legal entities and have the financial and administrative powers necessary to provide services to the public. These organizations are funded largely by the Ministère de la Santé et des Services sociaux.
Annual financial statements of health care institutions serving Northern and Indigenous populations are published on the Ministère de la Santé et des Services sociaux website This link opens a new window..
Organizations in the education network are separate legal entities consisting of 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 on school service centres and school boards is generally published on their respective websites, either separately or as part of their annual reports. The fiscal year-end date for these entities is June 30.
Organizations in the higher education networks are separate legal entities consisting of general and vocational colleges (CEGEPs) as well as 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.
Consult the annual financial reports of CEGEPs This link opens a new window.. The fiscal year-end date 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 report This link opens a new window.. The fiscal year-end date for these entities is April 30.
Government enterprises are separate 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 published in their annual management reports. These annual reports are available on their respective websites This link opens a new window..