5. The document referred to in section 4 must be tabled, at the latest on 30 December of the fiscal year following the fiscal year in respect of which the management indicators are applied, at a regular sitting of the council, or in the case of an intermunicipal board, at a meeting of the board of directors.
In respect of a local municipality, the first fiscal year in which the document referred to in the first paragraph must be tabled is the fiscal year 2008, and the document must include the results measured for the fiscal year 2007. For a regional county municipality and an intermunicipal board, the fiscal years concerned for that purpose are respectively those of 2009 and 2008.