107.13. Not later than 31 August each year, the chief auditor shall transmit to the mayor, to be filed with the council at the first regular sitting following its receipt, a report presenting the results of the audit for the fiscal year ending on the previous 31 December and indicate any fact or irregularity the chief auditor considers expedient to mention, in particular in relation to
(1) control of revenue including assessment and collection;
(2) control of expenditure, including authorization, and compliance with appropriations;
(3) control of assets and liabilities including related authorizations;
(4) accounting for operations and related statements;
(5) control and safeguard of property owned or administered;
(6) acquisition and utilization of resources without sufficient regard to economy or efficiency;
(7) implementation of satisfactory procedures to measure and report effectiveness in cases where it is reasonable to do so.
The chief auditor may also, at any time, transmit to the mayor or the chair of the board of directors of a legal person described in paragraph 2 of section 107.7 a report of the findings and recommendations that, in the opinion of the chief auditor, warrant being brought to the attention of the council or the board of directors, as applicable, before the transmission of the chief auditor’s annual report. The mayor or the chair of the board of directors must file the report with the council or board, as applicable, at the first regular sitting or meeting following its receipt.
If the chief auditor transmits a report to the chair of the board of directors of a legal person described in paragraph 2 of section 107.7, the chief auditor must also transmit a copy of the report to the mayor of the municipality, to be filed with the council at the first regular sitting following its receipt.
2001, c. 25, s. 15; 2010, c. 18, s. 21.