V-5.01 - Auditor General Act

Section 30.3 Disposition versions

2024-12-01

30.3. If the Auditor General considers it advisable, the Auditor General may conduct the audit provided for in section 30.4 in respect of a body or agency not described in section 4 or 30.2, an association, a partnership, a legal person or another group that meets one of the following conditions:

(1)  it carries on activities for which an authorization is required under the Act respecting the governance of the health and social services system (chapter G-1.021);

(2)  it carries on activities for which it is exempted by a provision of that Act from the requirement to obtain an authorization;

(3)  it offers services in the field of health and social services governed by that Act;

(4)  it carries on activities for which a permit or certification is required under the Act respecting pre-hospital emergency services (chapter S-6.2); or

(5)  it offers pre-hospital emergency services governed by that Act.

The Auditor General shall not conduct such an audit for any fiscal year of a body or agency, an association, a partnership, a legal person or another group where the Auditor General finds that the portion of its gross revenues derived directly or indirectly from the Consolidated Revenue Fund or from any other funds managed by a public body, government agency or grant beneficiary referred to in the first paragraph of section 30.1 is less than $3,000,000 or represents less than half of its gross revenues. Where applicable, the Auditor General shall terminate the audit commenced prior to such a finding.

The Auditor General shall send written notice of the decision to conduct an audit under the first paragraph for a specified fiscal year to the board of directors or, if there is none, to the executive. The same applies where the Auditor General terminates an audit under the second paragraph.

2023, c. 34, s. 1452.