C-19 - Cities and Towns Act

Section 107.7 Disposition versions

2019-01-01

107.7. The chief auditor shall audit the accounts and affairs

(1)  of the municipality;

(2)  of every 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, 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 108.2.0.1, article 966.2.1 of the Municipal Code of Québec (chapter C-27.1) 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 section 573.3.5 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.

2001, c. 25, s. 15; 2010, c. 18, s. 20; 2018, c. 8, s. 42.

2011-01-01

107.7. The chief auditor shall audit the accounts and affairs

(1)  of the municipality;

(2)  of every 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.

2001, c. 25, s. 15; 2010, c. 18, s. 20.

2002-01-01

107.7. The chief auditor shall audit the accounts and affairs

(1)  of the municipality ;

(2)  of every legal person in respect of which the municipality or a mandatary of the municipality holds more than 50% of the outstanding shares or voting shares or appoints more than 50% of the members of the board of directors.

2001, c. 25, s. 15.