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C-19 - Cities and Towns Act

Section 108.2.1
Disposition versions

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108.2.1. The external auditor of a municipality having 100,000 inhabitants or more shall audit, for the fiscal year for which he was appointed,
(1)  the accounts and affairs of the chief auditor;
(2)  the financial statements of the municipality and of any legal person referred to in subparagraph 2 of the first paragraph of section 107.7, except the financial statements of such a legal person that is otherwise required to have them audited by an external auditor who is a member of the Ordre des comptables professionnels agréés du Québec;
(3)  the effective aggregate taxation rate established by the treasurer to verify its compliance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1); and
(4)  any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy by a regulation published in the Gazette officielle du Québec.
2001, c. 25, s. 20; 2001, c. 68, s. 7; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109; 2017, c. 13, s. 52; 2018, c. 8, s. 52; 2021, c. 31, s. 56; 2023, c. 24, s. 153.
108.2.1. The external auditor of a municipality having 100,000 inhabitants or more shall audit, for the fiscal year for which he was appointed,
(1)  the accounts and affairs of the chief auditor;
(2)  the financial statements of the municipality and of any legal person referred to in subparagraph 2 of the first paragraph of section 107.7;
(3)  the effective aggregate taxation rate established by the treasurer to verify its compliance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1); and
(4)  any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy by a regulation published in the Gazette officielle du Québec.
2001, c. 25, s. 20; 2001, c. 68, s. 7; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109; 2017, c. 13, s. 52; 2018, c. 8, s. 52; 2021, c. 31, s. 56.
108.2.1. The external auditor of a municipality having 100,000 inhabitants or more shall audit, for the fiscal year for which he was appointed,
(1)  the accounts and affairs of the chief auditor;
(2)  the financial statements of the municipality and of any legal person referred to in subparagraph 2 of the first paragraph of section 107.7;
(3)  the effective aggregate taxation rate to verify its compliance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1); and
(4)  any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy by a regulation published in the Gazette officielle du Québec.
2001, c. 25, s. 20; 2001, c. 68, s. 7; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109; 2017, c. 13, s. 52; 2018, c. 8, s. 52.
108.2.1. In the case of a municipality with a population of 100,000 or more, the external auditor shall audit, for the fiscal year for which the external auditor was appointed, the accounts relating to the chief auditor and the financial statements of the municipality and shall report to the council on the audit.
In the report on the financial statements, which must be transmitted to the treasurer, the external auditor shall state, in particular, whether the financial statements faithfully represent the municipality’s financial position as at 31 December and the results of its operations for the fiscal year ending on that date.
The external auditor shall report to the treasurer on the audit of any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy.
2001, c. 25, s. 20; 2001, c. 68, s. 7; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109; 2017, c. 13, s. 52.
108.2.1. In the case of a municipality having 100,000 inhabitants or more, the external auditor shall audit, for each fiscal year for which the external auditor has been appointed,
(1)  the accounts relating to the chief auditor;
(2)  the financial statements of the municipality and any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy by regulation published in the Gazette officielle du Québec.
The external auditor shall make a report of the audit to the council. The external auditor shall state in the report on the financial statements, in particular, whether the financial statements faithfully represent the municipality’s financial position on 31 December, and the results of its operations for the fiscal year ending on that date.
2001, c. 25, s. 20; 2001, c. 68, s. 7; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109.
108.2.1. In the case of a municipality having 100,000 inhabitants or more, the external auditor shall audit, for each fiscal year for which the external auditor has been appointed,
(1)  the accounts relating to the chief auditor;
(2)  the financial statements of the municipality and any document determined by the Minister of Municipal Affairs and Regions by regulation published in the Gazette officielle du Québec.
The external auditor shall make a report of the audit to the council. The external auditor shall state in the report on the financial statements, in particular, whether the financial statements faithfully represent the municipality’s financial position on 31 December, and the results of its operations for the fiscal year ending on that date.
2001, c. 25, s. 20; 2001, c. 68, s. 7; 2003, c. 19, s. 250; 2005, c. 28, s. 196.
108.2.1. In the case of a municipality having 100,000 inhabitants or more, the external auditor shall audit, for each fiscal year for which the external auditor has been appointed,
(1)  the accounts relating to the chief auditor;
(2)  the financial statements of the municipality and any document determined by the Minister of Municipal Affairs, Sports and Recreation by regulation published in the Gazette officielle du Québec.
The external auditor shall make a report of the audit to the council. The external auditor shall state in the report on the financial statements, in particular, whether the financial statements faithfully represent the municipality’s financial position on 31 December, and the results of its operations for the fiscal year ending on that date.
2001, c. 25, s. 20; 2001, c. 68, s. 7; 2003, c. 19, s. 250.
108.2.1. In the case of a municipality having 100,000 inhabitants or more, the external auditor shall audit, for each fiscal year for which the external auditor has been appointed,
(1)  the accounts relating to the chief auditor ;
(2)  the financial statements of the municipality and any document determined by the Minister of Municipal Affairs and Greater Montréal by regulation published in the Gazette officielle du Québec.
The external auditor shall make a report of the audit to the council. The external auditor shall state in the report on the financial statements, in particular, whether the financial statements faithfully represent the municipality’s financial position on 31 December, and the results of its operations for the fiscal year ending on that date.
2001, c. 25, s. 20; 2001, c. 68, s. 7.
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