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C-27.1 - Municipal Code of Québec

Section 206
Disposition versions

Full text
206. The clerk-treasurer is bound to keep the books of account of the municipality in such a way as to:
(a)  agree with the nature of its operations;
(b)  ensure their accuracy;
(c)  facilitate their audit; and
(d)  supply the data required in the preparation of financial reports.
He must have vouchers for all his disbursements for the municipality, produce them for audit and inspection, and file them amongst the archives of the municipality.
Such books shall be kept in the form prescribed or approved of by the Minister of Municipal Affairs, Regions and Land Occupancy, or in accordance with such system or systems as may from time to time be established by the Government.
M.C. 1916, a. 168; 1917-18, c. 60, s. 17; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109; 2021, c. 31, s. 132.
206. The secretary-treasurer is bound to keep the books of account of the municipality in such a way as to:
(a)  agree with the nature of its operations;
(b)  ensure their accuracy;
(c)  facilitate their audit; and
(d)  supply the data required in the preparation of financial reports.
He must have vouchers for all his disbursements for the municipality, produce them for audit and inspection, and file them amongst the archives of the municipality.
Such books shall be kept in the form prescribed or approved of by the Minister of Municipal Affairs, Regions and Land Occupancy, or in accordance with such system or systems as may from time to time be established by the Government.
M.C. 1916, a. 168; 1917-18, c. 60, s. 17; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109.
206. The secretary-treasurer is bound to keep the books of account of the municipality in such a way as to:
(a)  agree with the nature of its operations;
(b)  ensure their accuracy;
(c)  facilitate their audit; and
(d)  supply the data required in the preparation of financial reports.
He must have vouchers for all his disbursements for the municipality, produce them for audit and inspection, and file them amongst the archives of the municipality.
Such books shall be kept in the form prescribed or approved of by the Minister of Municipal Affairs and Regions, or in accordance with such system or systems as may from time to time be established by the Government.
M.C. 1916, a. 168; 1917-18, c. 60, s. 17; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196.
206. The secretary-treasurer is bound to keep the books of account of the municipality in such a way as to:
(a)  agree with the nature of its operations;
(b)  ensure their accuracy;
(c)  facilitate their audit; and
(d)  supply the data required in the preparation of financial reports.
He must have vouchers for all his disbursements for the municipality, produce them for audit and inspection, and file them amongst the archives of the municipality.
Such books shall be kept in the form prescribed or approved of by the Minister of Municipal Affairs, Sports and Recreation, or in accordance with such system or systems as may from time to time be established by the Government.
M.C. 1916, a. 168; 1917-18, c. 60, s. 17; 1996, c. 2, s. 455; 1999, c. 43, s. 13; 2003, c. 19, s. 250.
206. The secretary-treasurer is bound to keep the books of account of the municipality in such a way as to:
(a)  agree with the nature of its operations;
(b)  ensure their accuracy;
(c)  facilitate their audit; and
(d)  supply the data required in the preparation of financial reports.
He must have vouchers for all his disbursements for the municipality, produce them for audit and inspection, and file them amongst the archives of the municipality.
Such books shall be kept in the form prescribed or approved of by the Minister of Municipal Affairs and Greater Montréal, or in accordance with such system or systems as may from time to time be established by the Government.
M.C. 1916, a. 168; 1917-18, c. 60, s. 17; 1996, c. 2, s. 455; 1999, c. 43, s. 13.
206. The secretary-treasurer is bound to keep the books of account of the municipality in such a way as to:
(a)  agree with the nature of its operations;
(b)  ensure their accuracy;
(c)  facilitate their audit; and
(d)  supply the data required in the preparation of financial reports.
He must have vouchers for all his disbursements for the municipality, produce them for audit and inspection, and file them amongst the archives of the municipality.
Such books shall be kept in the form prescribed or approved of by the Minister of Municipal Affairs, or in accordance with such system or systems as may from time to time be established by the Government.
M.C. 1916, a. 168; 1917-18, c. 60, s. 17; 1996, c. 2, s. 455.
206. The secretary-treasurer is bound to keep the books of account of the municipality in such a way as to:
(a)  agree with the nature of its operations;
(b)  ensure their accuracy;
(c)  facilitate their audit; and
(d)  supply the data required in the preparation of financial reports.
He must have vouchers for all his disbursements for the municipality, produce them for audit and inspection, and file them amongst the archives of the corporation.
Such books shall be kept in the form prescribed or approved of by the Minister of Municipal Affairs, or in accordance with such system or systems as may from time to time be established by the Government.
M.C. 1916, a. 168; 1917-18, c. 60, s. 17.
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