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C-27.1 - Municipal Code of Québec

Section 176.2
Disposition versions

Full text
176.2. After the tabling referred to in article 176.1 and not later than 30 June, the clerk-treasurer shall transmit the financial report and the external auditor’s report to the Minister.
The first paragraph does not apply to reports of an external auditor made in respect of every legal person referred to in subparagraph 2 of the first paragraph of article 966.2.1 or in subparagraph 4 of the first paragraph of section 85 of the Act respecting the Commission municipale (chapter C-35).
The clerk-treasurer shall also transmit the documents and information referred to in the third paragraph of article 176 to the Minister within the time prescribed by the Minister.
If the financial report or the other documents and information referred to in the third paragraph are not transmitted to the Minister within the prescribed time, the Minister may cause them to be prepared, for any period and at the municipality’s expense, by an officer of his department or by a person authorized to act as external auditor for a municipality. If the financial report or the other documents and information are prepared by a person other than an officer of the department, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2008, c. 18, s. 44; 2009, c. 26, s. 109; 2017, c. 13, s. 88; 2021, c. 31, s. 132; 2021, c. 35, s. 9; 2024, c. 24, s. 52.
176.2. After the tabling referred to in article 176.1 and not later than 15 May, the clerk-treasurer shall transmit the financial report and the external auditor’s report to the Minister.
The first paragraph does not apply to reports of an external auditor made in respect of every legal person referred to in subparagraph 2 of the first paragraph of article 966.2.1 or in subparagraph 4 of the first paragraph of section 85 of the Act respecting the Commission municipale (chapter C-35).
The clerk-treasurer shall also transmit the documents and information referred to in the third paragraph of article 176 to the Minister within the time prescribed by the Minister.
If the financial report or the other documents and information referred to in the third paragraph are not transmitted to the Minister within the prescribed time, the Minister may cause them to be prepared, for any period and at the municipality’s expense, by an officer of his department or by a person authorized to act as external auditor for a municipality. If the financial report or the other documents and information are prepared by a person other than an officer of the department, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2008, c. 18, s. 44; 2009, c. 26, s. 109; 2017, c. 13, s. 88; 2021, c. 31, s. 132; 2021, c. 35, s. 9.
176.2. After the tabling referred to in article 176.1 and not later than 15 May, the clerk-treasurer shall transmit the financial report and the external auditor’s report to the Minister.
The clerk-treasurer shall also transmit the documents and information referred to in the second paragraph of article 176 to the Minister within the time prescribed by the Minister.
If the financial report or the other documents and information referred to in the second paragraph are not transmitted to the Minister within the prescribed time, the Minister may cause them to be prepared, for any period and at the municipality’s expense, by an officer of his department or by a person authorized to act as external auditor for a municipality. If the financial report or the other documents and information are prepared by a person other than an officer of the department, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2008, c. 18, s. 44; 2009, c. 26, s. 109; 2017, c. 13, s. 88; 2021, c. 31, s. 132.
176.2. After the tabling referred to in article 176.1 and not later than 15 May, the secretary-treasurer shall transmit the financial report and the external auditor’s report to the Minister.
The secretary-treasurer shall also transmit the documents and information referred to in the second paragraph of article 176 to the Minister within the time prescribed by the Minister.
If the financial report or the other documents and information referred to in the second paragraph are not transmitted to the Minister within the prescribed time, the Minister may cause them to be prepared, for any period and at the municipality’s expense, by an officer of his department or by a person authorized to act as external auditor for a municipality. If the financial report or the other documents and information are prepared by a person other than an officer of the department, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2008, c. 18, s. 44; 2009, c. 26, s. 109; 2017, c. 13, s. 88.
176.2. After the filing contemplated in article 176.1 and not later than 30 April, the secretary-treasurer shall transmit the financial report and the external auditor’s report to the Minister of Municipal Affairs, Regions and Land Occupancy.
If the financial report is not transmitted to the Minister within the prescribed time, the Minister may cause a report to be prepared, for any period and at the municipality’s expense, by an officer of the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire or by a person authorized to act as external auditor for a municipality.
If the report contemplated in the second paragraph is prepared by a person other than an officer of the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2008, c. 18, s. 44; 2009, c. 26, s. 109.
176.2. After the filing contemplated in article 176.1 and not later than 30 April, the secretary-treasurer shall transmit the financial report and the external auditor’s report to the Minister of Municipal Affairs and Regions.
If the financial report is not transmitted to the Minister within the prescribed time, the Minister may cause a report to be prepared, for any period and at the municipality’s expense, by an officer of the Ministère des Affaires municipales et des Régions or by a person authorized to act as external auditor for a municipality.
If the report contemplated in the second paragraph is prepared by a person other than an officer of the Ministère des Affaires municipales et des Régions, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2008, c. 18, s. 44.
176.2. After the filing contemplated in article 176.1 and not later than 15 April, the secretary-treasurer shall transmit the financial report and the external auditor’s report to the Minister of Municipal Affairs and Regions.
If the financial report is not transmitted to the Minister within the prescribed time, the Minister may cause a report to be prepared, for any period and at the municipality’s expense, by an officer of the Ministère des Affaires municipales et des Régions or by a person authorized to act as external auditor for a municipality.
If the report contemplated in the second paragraph is prepared by a person other than an officer of the Ministère des Affaires municipales et des Régions, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45; 2003, c. 19, s. 250; 2005, c. 28, s. 196.
176.2. After the filing contemplated in article 176.1 and not later than 15 April, the secretary-treasurer shall transmit the financial report and the external auditor’s report to the Minister of Municipal Affairs, Sports and Recreation.
If the financial report is not transmitted to the Minister within the prescribed time, the Minister may cause a report to be prepared, for any period and at the municipality’s expense, by an officer of the Ministère des Affaires municipales, du Sport et du Loisir or by a person authorized to act as external auditor for a municipality.
If the report contemplated in the second paragraph is prepared by a person other than an officer of the Ministère des Affaires municipales, du Sport et du Loisir, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45; 2003, c. 19, s. 250.
176.2. After the filing contemplated in article 176.1 and not later than 15 April, the secretary-treasurer shall transmit the financial report and the external auditor’s report to the Minister of Municipal Affairs and Greater Montréal.
If the financial report is not transmitted to the Minister within the prescribed time, the Minister may cause a report to be prepared, for any period and at the municipality’s expense, by an officer of the Ministère des Affaires municipales et de la Métropole or by a person authorized to act as external auditor for a municipality.
If the report contemplated in the second paragraph is prepared by a person other than an officer of the Ministère des Affaires municipales et de la Métropole, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2001, c. 25, s. 45.
176.2. After the filing contemplated in article 176.1 and not later than 15 April, the secretary-treasurer shall transmit the financial report and the auditor’s report to the Minister of Municipal Affairs and Greater Montréal.
If the financial report is not transmitted to the Minister within the prescribed time, the Minister may cause a report to be prepared, for any period and at the municipality’s expense, by an officer of the Ministère des Affaires municipales et de la Métropole or by a person authorized to act as auditor for a municipality.
If the report contemplated in the second paragraph is prepared by a person other than an officer of the Ministère des Affaires municipales et de la Métropole, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455; 1999, c. 43, s. 13.
176.2. After the filing contemplated in article 176.1 and not later than 15 April, the secretary-treasurer shall transmit the financial report and the auditor’s report to the Minister of Municipal Affairs.
If the financial report is not transmitted to the Minister within the prescribed time, the Minister may cause a report to be prepared, for any period and at the municipality’s expense, by an officer of the Ministère des Affaires municipales or by a person authorized to act as auditor for a municipality.
If the report contemplated in the second paragraph is prepared by a person other than an officer of the Ministère des Affaires municipales, the person’s fees are paid by the municipality unless the Minister decides to make the payment, in which case he may require reimbursement from the municipality.
1984, c. 38, s. 52; 1996, c. 2, s. 455.
176.2. After the filing contemplated in article 176.1 and not later than 15 April, the secretary-treasurer shall transmit the financial report and the auditor’s report to the Minister of Municipal Affairs.
If the financial report is not transmitted to the Minister within the prescribed time, the Minister may cause a report to be prepared, for any period and at the corporation’s expense, by an officer of the Ministère des Affaires municipales or by a person authorized to act as auditor for a municipal corporation.
If the report contemplated in the second paragraph is prepared by a person other than an officer of the Ministère des Affaires municipales, the person’s fees are paid by the corporation unless the Minister decides to make the payment, in which case he may require reimbursement from the corporation.
1984, c. 38, s. 52.
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