C-19 - Cities and Towns Act

Section 107.13 Disposition versions

2019-01-01

107.13. Not later than 31 August each year, the chief auditor shall transmit a report presenting the results of the audit for the fiscal year ended on 31 December to the mayor of the municipality, or to the legal person or body, that was audited.

A report on the audit of a legal person or body shall also be transmitted to the mayor of a municipality related to the legal person or body under subparagraph 2 or 3 of the first paragraph of section 107.7, subparagraph 4 or 5 of the first paragraph of section 85 of the Act respecting the Commission municipale (chapter C-35), or subparagraph 2 or 3 of the first paragraph of article 966.2 of the Municipal Code of Québec (chapter C-27.1).

Where applicable, the report must also indicate any fact or irregularity concerning, in particular,

(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 of a municipality or to a legal person or body a report presenting his findings and recommendations. Such a report concerning a person or body must also be transmitted to the mayor of a municipality related to the person or body under the provisions mentioned in the second paragraph.

The mayor of a municipality shall file any report he receives under this section at the first regular sitting of the council following receipt of the report.

2001, c. 25, s. 15; 2010, c. 18, s. 21; 2018, c. 8, s. 46.

2010-06-11

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.

2002-01-01

107.13. Not later than 31 August each year, the chief auditor shall transmit to the council 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 council a report of the findings and recommendations that, in the opinion of the chief auditor, warrant being brought to the attention of the council before the filing of the annual report.

2001, c. 25, s. 15.