Quebec
Quebec Financial Administration Act / Loi sur l'administration financière (RLRQ c A-6.001)
Loi sur l'administration financière RLRQ c A-6.001 (legisquebec.gouv.qc.ca/en/ShowDoc/cs/A-6.001, HTTP 200 confirmed; intermittent 502 under load); Loi sur l'équilibre budgétaire RLRQ c E-12.00001; Loi sur le vérificateur général RLRQ c V-5.01; Loi sur les contrats des organismes publics RLRQ c C-65.1
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Quebec's fiscal transparency framework is anchored in the Loi sur l'administration financière (Financial Administration Act, RLRQ c A-6.001, legisquebec.gouv.qc.ca HTTP 200 confirmed with intermittent 502 under server load) and the Loi sur l'équilibre budgétaire (Balanced Budget Act, RLRQ c E-12.00001) which restricts deficit spending. The Vérificateur général (Auditor General, Loi sur le vérificateur général RLRQ c V-5.01) is an independent officer of the Assemblée nationale conducting financial and value-for-money audits. Quebec has NO standalone IFI (the Vérificateur général is an SAI, not an IFI; distinct functions). Quebec Finance publishes annual Dépenses fiscales (Tax Expenditures) report and quarterly fiscal updates. Public procurement is governed by the Loi sur les contrats des organismes publics (RLRQ c C-65.1) with SEAO electronic tender portal. Quebec does NOT have a province-wide sunshine list for public sector salary disclosure (privacy law considerations and collective agreement framework restrict individual salary publication). Fiscal year: April 1 to March 31.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | — |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | — |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | ✓ Yes |
| Contingent liability disclosure | ✓ Yes |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | 180 days after fiscal year |
| Citizens budget required | — |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | ✓ Yes |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |