2010-02-17 Audit of financial information and other related work - Report of the Auditor General of

REPORT OF THE AUDITOR GENERAL OF QUÉBECTO THE NATIONAL ASSEMBLY FOR 2009-2010AUDIT OF FINANCIAL INFORMATIONAND OTHER RELATED WORKPRESENTATION TO PARLIAMENTARIANSFEBRUARY 2010Table of contentsof a new type of reportMessage from the Auditor GeneralChapter 1 Observations of the Auditor General,Mr. Renaud LachanceChapter 2 Work arising from financial informationaudit engagementsChapter 3 Portrait of Québec’s indebtednessChapter 4 Portrait of asset-backed commercial paper2Table of contents of the presentationSlides4 to 6Message from the Auditor General7 to 9Consolidated financial statements of the Government of Québec 2008-200910 to 19Balanced Budget ActFollow-up on our recommendations concerning the Retirement Plan20 to 26Sinking Fund and the Generations Fund27 to 36Transfer expenditures to entities excluded from the reporting entity37 to 45Growth of program expendituresFinancial statements of the institutions of the health and social services46 to 48and education networks49 to 50Revenu Québec – Direction principale des biens non réclamés51 to 53Working Group – Public Curator and Auditor General of Québec54 to 65Québec’s indebtedness66 to 70Asset-backed commercial paper3Message fromthe Auditor GeneralMessage from the Auditor General The Auditor General Act stipulates that the Auditor General shall prepare, for the attention of the National Assembly, an annual report. It stipulates that in this report the Auditor General may comment, ...