C-27.1 - Municipal Code of Québec

Section 966.2.1 Disposition versions

2020-01-01

966.2.1. In addition to his mandate under article 966.2, the external auditor of a municipality having at least 10,000 inhabitants shall conduct, to the extent he considers appropriate, a value-for-money audit

(1)  of the municipality;

(2)  of any legal person

(a)  that is part of the reporting entity defined in the municipality’s financial statements;

(b)  of which the municipality or a mandatary of the municipality appoints more than 50% of the members of the board of directors; or

(c)  of which the municipality or a mandatary of the municipality holds more than 50% of the outstanding voting shares or units;

(3)  of any body referred to in the first paragraph of section 573.3.5 of the Cities and Towns Act (chapter C-19), provided

(a)  in the case of a body referred to in subparagraph 1 of the first paragraph of that section, it is the mandatary or agent of the municipality;

(b)  under subparagraph 2 of the first paragraph of that section, the majority of the members of its board of directors are members of the council of, or are appointed by, the municipality;

(c)  its budget is adopted or approved by the municipality;

(d)  in the case of a body referred to in subparagraph 4 of the first paragraph of that section, it receives part or all of its financing from the municipality; or

(e)  in the case of a body designated under subparagraph 5 of the first paragraph of that section, it has its principal place of business in the territory of the municipality.

If, under this section, section 107.7 or 108.2.0.1 of the Cities and Towns Act or section 86 of the Act respecting the Commission municipale (chapter C-35), a mandate to audit certain aspects of the accounts and affairs of a body referred to in the first paragraph of section 573.3.5 of the Cities and Towns Act is entrusted to more than one auditor, the audit of those aspects must be conducted exclusively by the following designated auditor:

(1)  the chief auditor of the municipality with the largest population;

(2)  if no chief auditor of a municipality is concerned, the Commission municipale du Québec; or

(3)  if neither a chief auditor of a municipality nor the Commission is concerned, the external auditor of the municipality with the largest population.

An audit under the first paragraph must be completed once every two years.

The auditor shall report to the council on his audit.

2018, c. 8, s. 105.

Not in force

In force: 2020-01-01

966.2.1. In addition to his mandate under article 966.2, the external auditor of a municipality having at least 10,000 inhabitants shall conduct, to the extent he considers appropriate, a value-for-money audit

(1)  of the municipality;

(2)  of any legal person

(a)  that is part of the reporting entity defined in the municipality’s financial statements;

(b)  of which the municipality or a mandatary of the municipality appoints more than 50% of the members of the board of directors; or

(c)  of which the municipality or a mandatary of the municipality holds more than 50% of the outstanding voting shares or units;

(3)  of any body referred to in the first paragraph of section 573.3.5 of the Cities and Towns Act (chapter C-19), provided

(a)  in the case of a body referred to in subparagraph 1 of the first paragraph of that section, it is the mandatary or agent of the municipality;

(b)  under subparagraph 2 of the first paragraph of that section, the majority of the members of its board of directors are members of the council of, or are appointed by, the municipality;

(c)  its budget is adopted or approved by the municipality;

(d)  in the case of a body referred to in subparagraph 4 of the first paragraph of that section, it receives part or all of its financing from the municipality; or

(e)  in the case of a body designated under subparagraph 5 of the first paragraph of that section, it has its principal place of business in the territory of the municipality.

If, under this section, section 107.7 or 108.2.0.1 of the Cities and Towns Act or section 86 of the Act respecting the Commission municipale (chapter C-35), a mandate to audit certain aspects of the accounts and affairs of a body referred to in the first paragraph of section 573.3.5 of the Cities and Towns Act is entrusted to more than one auditor, the audit of those aspects must be conducted exclusively by the following designated auditor:

(1)  the chief auditor of the municipality with the largest population;

(2)  if no chief auditor of a municipality is concerned, the Commission municipale du Québec; or

(3)  if neither a chief auditor of a municipality nor the Commission is concerned, the external auditor of the municipality with the largest population.

An audit under the first paragraph must be completed once every two years.

The auditor shall report to the council on his audit.

2018, c. 8, s. 105.