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C-19 - Cities and Towns Act
Section 108
Disposition versions
108. The council shall appoint an external auditor for not less than three nor more than five fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
In the case of a municipality with a population of at least 10,000 but less than 100,000 inhabitants, the council may appoint two external auditors. In such a case, the council shall entrust one auditor with the audit mandates under section 108.2 and the other with the audit mandate under section 108.2.0.1.
Every external auditor must be a member of the Ordre des comptables professionnels agréés du Québec.
When carrying out their value-for-money audit mandate and despite any general law or special Act, neither an external auditor nor the employees under the external auditor’s direction or the professionals under contract may be compelled to give testimony relating to any information obtained in the performance of their duties or to produce any document containing such information. A judge of the Court of Appeal may, on an application, summarily annul any proceeding instituted or decision rendered contrary to this paragraph.
Neither an external auditor nor the employees under the external auditor’s direction may be prosecuted for any act they have done or failed to do in good faith in the performance of the duties related to their value-for-money audit mandate.
No civil action may be instituted for the publication of a report of an external auditor prepared under this Act in connection with a value-for-money audit mandate or the publication in good faith of an extract or summary of such a report.
Except on a question of jurisdiction, no application for judicial review under the Code of Civil Procedure (chapter C-25.01) may be exercised nor any injunction granted against an external auditor, the employees under the external auditor’s direction or the professionals under contract when the external auditor, employees or professionals are acting in their official capacity in connection with their value-for-money audit mandate.
108. The council shall appoint an external auditor for not more than three fiscal years, except in the case of a municipality with a population of 100,000 or more, where the external auditor shall be appointed for three fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
108. The council shall appoint an external auditor for not more than three fiscal years, except in the case of a municipality with a population of 100,000 or more, where the external auditor shall be appointed for three fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
If the external auditor appointed for a fiscal year is not the external auditor in office for the preceding fiscal year, the clerk shall inform the Minister of Municipal Affairs, Regions and Land Occupancy of the name of the new external auditor as soon as possible after his appointment.
108. The council shall appoint an external auditor for not more than three fiscal years, except in the case of a municipality with a population of 100,000 or more, where the external auditor shall be appointed for three fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
If the external auditor appointed for a fiscal year is not the external auditor in office for the preceding fiscal year, the clerk shall inform the Minister of Municipal Affairs and Regions of the name of the new external auditor as soon as possible after his appointment.
108. The council shall appoint an external auditor for not more than three fiscal years, except in the case of a municipality with a population of 100,000 or more, where the external auditor shall be appointed for three fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
If the external auditor appointed for a fiscal year is not the external auditor in office for the preceding fiscal year, the clerk shall inform the Minister of Municipal Affairs, Sports and Recreation of the name of the new external auditor as soon as possible after his appointment.
108. During the period extending from 1 December to 15 April, the council shall appoint an external auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the external auditor appointed for the preceding fiscal year shall remain in office.
In the case of a local municipality having 100,000 inhabitants or more, the external auditor shall be appointed for three years. At the end of that term, the external auditor shall remain in office until replaced or reappointed.
If the external auditor appointed for a fiscal year is not the external auditor in office for the preceding fiscal year, the clerk shall inform the Minister of Municipal Affairs and Greater Montréal of the name of the new external auditor as soon as possible after his appointment.
108. During the period extending from 1 December to 15 April, the council shall appoint an auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the auditor appointed for the preceding fiscal year shall remain in office.
If the auditor appointed for a fiscal year is not the auditor in office for the preceding fiscal year, the clerk shall inform the Minister of Municipal Affairs and Greater Montréal of the name of the new auditor as soon as possible after his appointment.
108. During the period extending from 1 December to 15 April, the council shall appoint an auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the auditor appointed for the preceding fiscal year shall remain in office.
If the auditor appointed for a fiscal year is not the auditor in office for the preceding fiscal year, the clerk shall inform the Minister of Municipal Affairs of the name of the new auditor as soon as possible after his appointment.
108. During the period extending from 1 December to 15 April, the council shall appoint an auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the auditor appointed for the preceding fiscal year shall remain in office.
The auditor is not required to make the oath of office.
If the auditor appointed for a fiscal year is not the auditor in office for the preceding fiscal year, the clerk shall inform the Minister of Municipal Affairs of the name of the new auditor as soon as possible after his appointment.
108. During the period extending from 1 December to 15 April, the council shall appoint an auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the auditor appointed for the preceding fiscal year shall remain in office.
The auditor is not required to make the oath of office.
Each year, the clerk shall inform the Minister of Municipal Affairs of the name of the auditor for the current fiscal year, as soon as it is known.
108. Within thirty days before the end of each fiscal year, the council shall appoint one or two auditors who shall remain in office until the entry into office of their successors.
The auditors shall make an examination of the accounts of the municipality for the fiscal year following the thirty days contemplated in the first paragraph. They shall make a report of their examination to the council within sixty days after the expiry of the fiscal year.
A copy of such report, certified by the treasurer, must be sent by the latter, without delay, to the Minister of Municipal Affairs.
The council may order any other examination it may deem necessary and call for a report.
Such auditors may be individuals or members of a partnership and may entrust the work to their employees, but then the responsibility of the auditors shall be the same as if such work had been entirely performed by such latter. In the case of a partnership acting as auditor, the taking of the oath of office by one of the partners shall be sufficient.
