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C-35 - Act respecting the Commission municipale

Section 85
Disposition versions

Full text
85. The Commission is the auditor of the accounts and affairs of the following municipalities and municipal bodies:
(1)  the Communauté métropolitaine de Montréal and the Communauté métropolitaine de Québec;
(2)  every regional county municipality;
(2.1)  every intermunicipal management board;
(3)  every local municipality having less than 100,000 inhabitants;
(4)  every legal person
(a)  that is part of the reporting entity defined in the financial statements of a local municipality having less than 100,000 inhabitants or of a regional county municipality;
(b)  of which a local municipality having less than 100,000 inhabitants, a regional county municipality or a mandatary of either appoints more than 50% of the members of the board of directors; or
(c)  of which a local municipality having less than 100,000 inhabitants, a regional county municipality or a mandatary of either holds more than 50% of the outstanding voting shares or units; and
(5)  any body referred to in the first paragraph of section 573.3.5 of the Cities and Towns Act (chapter C-19) that is not a legal person referred to in subparagraph 4 or in the first paragraph of section 107.7 of that Act, provided
(a)  in the case of a body referred to in subparagraph 1 of the first paragraph of section 573.3.5 of the Cities and Towns Act, it is the mandatary or agent of at least one local municipality having less than 100,000 inhabitants or one regional county municipality;
(b)  under subparagraph 2 of the first paragraph of that section, its board of directors includes at least one member who is a member of the council of, or was appointed by, a local municipality having less than 100,000 inhabitants or a regional county municipality;
(c)  its budget is adopted or approved by at least one local municipality having less than 100,000 inhabitants or one regional county municipality;
(d)  in the case of a body referred to in subparagraph 4 of the first paragraph of that section, part of the funds it receives from municipalities comes from a local municipality having less than 100,000 inhabitants or a regional county 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 a local municipality having less than 100,000 inhabitants or of a regional county municipality.
On an application by the council of a municipality, the Commission may also act as auditor of the chief auditor appointed under section 107.2 of the Cities and Towns Act; such an audit includes, to the extent considered useful by the Commission, auditing of operations to verify their compliance with the Acts, regulations, policies and directives applicable to the chief auditor, and value-for-money auditing.
R. S. 1964, c. 170, s. 78; 1984, c. 38, s. 92; 2018, c. 8, s. 114; 2019, c. 28, s. 132; 2021, c. 31, s. 93.
85. The Commission is the auditor of the accounts and affairs of the following municipalities and municipal bodies:
(1)  the Communauté métropolitaine de Montréal and the Communauté métropolitaine de Québec;
(2)  every regional county municipality;
(3)  every local municipality having less than 100,000 inhabitants;
(4)  every legal person
(a)  that is part of the reporting entity defined in the financial statements of a local municipality having less than 100,000 inhabitants or of a regional county municipality;
(b)  of which a local municipality having less than 100,000 inhabitants, a regional county municipality or a mandatary of either appoints more than 50% of the members of the board of directors; or
(c)  of which a local municipality having less than 100,000 inhabitants, a regional county municipality or a mandatary of either holds more than 50% of the outstanding voting shares or units; and
(5)  any body referred to in the first paragraph of section 573.3.5 of the Cities and Towns Act (chapter C-19) that is not a legal person referred to in subparagraph 4 or in the first paragraph of section 107.7 of that Act, provided
(a)  in the case of a body referred to in subparagraph 1 of the first paragraph of section 573.3.5 of the Cities and Towns Act, it is the mandatary or agent of at least one local municipality having less than 100,000 inhabitants or one regional county municipality;
(b)  under subparagraph 2 of the first paragraph of that section, its board of directors includes at least one member who is a member of the council of, or was appointed by, a local municipality having less than 100,000 inhabitants or a regional county municipality;
(c)  its budget is adopted or approved by at least one local municipality having less than 100,000 inhabitants or one regional county municipality;
(d)  in the case of a body referred to in subparagraph 4 of the first paragraph of that section, part of the funds it receives from municipalities comes from a local municipality having less than 100,000 inhabitants or a regional county 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 a local municipality having less than 100,000 inhabitants or of a regional county municipality.
On an application by the council of a municipality, the Commission may also act as auditor of the chief auditor appointed under section 107.2 of the Cities and Towns Act; such an audit includes, to the extent considered useful by the Commission, auditing of operations to verify their compliance with the Acts, regulations, policies and directives applicable to the chief auditor, and value-for-money auditing.
R. S. 1964, c. 170, s. 78; 1984, c. 38, s. 92; 2018, c. 8, s. 114; 2019, c. 28, s. 132.
85. The Commission is the auditor of the accounts and affairs of the following municipalities and municipal bodies:
(1)  the Communauté métropolitaine de Montréal and the Communauté métropolitaine de Québec;
(2)  every regional county municipality;
(3)  every local municipality having less than 100,000 inhabitants;
(4)  every legal person
(a)  that is part of the reporting entity defined in the financial statements of a local municipality having less than 100,000 inhabitants or of a regional county municipality;
(b)  of which a local municipality having less than 100,000 inhabitants, a regional county municipality or a mandatary of either appoints more than 50% of the members of the board of directors; or
(c)  of which a local municipality having less than 100,000 inhabitants, a regional county municipality or a mandatary of either holds more than 50% of the outstanding voting shares or units; and
(5)  any body referred to in the first paragraph of section 573.3.5 of the Cities and Towns Act (chapter C-19) that is not a legal person referred to in subparagraph 4 or in the first paragraph of section 107.7 of that Act, provided
(a)  in the case of a body referred to in subparagraph 1 of the first paragraph of section 107.7 of the Cities and Towns Act, it is the mandatary or agent of at least one local municipality having less than 100,000 inhabitants or one regional county municipality;
(b)  under subparagraph 2 of the first paragraph of that section, its board of directors includes at least one member who is a member of the council of, or was appointed by, a local municipality having less than 100,000 inhabitants or a regional county municipality;
(c)  its budget is adopted or approved by at least one local municipality having less than 100,000 inhabitants or one regional county municipality;
(d)  in the case of a body referred to in subparagraph 4 of the first paragraph of that section, part of the funds it receives from municipalities comes from a local municipality having less than 100,000 inhabitants or a regional county 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 a local municipality having less than 100,000 inhabitants or of a regional county municipality.
On an application by the council of a municipality, the Commission may also act as auditor of the chief auditor appointed under section 107.2 of the Cities and Towns Act; such an audit includes, to the extent considered useful by the Commission, auditing of operations to verify their compliance with the Acts, regulations, policies and directives applicable to the chief auditor, and value-for-money auditing.
R. S. 1964, c. 170, s. 78; 1984, c. 38, s. 92; 2018, c. 8, s. 114.
85. The Commission is the auditor of the accounts and affairs of the following municipalities and municipal bodies:
(1)  the Communauté métropolitaine de Montréal and the Communauté métropolitaine de Québec;
(2)  every regional county municipality;
(3)  every local municipality having less than 100,000 inhabitants;
(4)  every legal person
(a)  that is part of the reporting entity defined in the financial statements of a local municipality having less than 100,000 inhabitants or of a regional county municipality;
(b)  of which a local municipality having less than 100,000 inhabitants, a regional county municipality or a mandatary of either appoints more than 50% of the members of the board of directors; or
(c)  of which a local municipality having less than 100,000 inhabitants, a regional county municipality or a mandatary of either holds more than 50% of the outstanding voting shares or units; and
(5)  any body referred to in the first paragraph of section 573.3.5 of the Cities and Towns Act (chapter C-19) that is not a legal person referred to in subparagraph 4 or in the first paragraph of section 107.7 of that Act, provided
(a)  in the case of a body referred to in subparagraph 1 of the first paragraph of section 107.7 of the Cities and Towns Act, it is the mandatary or agent of at least one local municipality having less than 100,000 inhabitants or one regional county municipality;
(b)  under subparagraph 2 of the first paragraph of that section, its board of directors includes at least one member who is a member of the council of, or was appointed by, a local municipality having less than 100,000 inhabitants or a regional county municipality;
(c)  its budget is adopted or approved by at least one local municipality having less than 100,000 inhabitants or one regional county municipality;
(d)  in the case of a body referred to in subparagraph 4 of the first paragraph of that section, part of the funds it receives from municipalities comes from a local municipality having less than 100,000 inhabitants or a regional county 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 a local municipality having less than 100,000 inhabitants or of a regional county municipality.
In force: 2019-04-01
On an application by the council of a municipality, the Commission may also act as auditor of the chief auditor appointed under section 107.2 of the Cities and Towns Act; such an audit includes, to the extent considered useful by the Commission, auditing of operations to verify their compliance with the Acts, regulations, policies and directives applicable to the chief auditor, and value-for-money auditing.
R. S. 1964, c. 170, s. 78; 1984, c. 38, s. 92; 2018, c. 8, s. 114.
85. (Repealed).
R. S. 1964, c. 170, s. 78; 1984, c. 38, s. 92.
85. (1)  No person may act as auditor of the accounts of a municipality unless he has first obtained authorization in writing from the Commission.
(2)  Such permission is granted to any person making application therefor to the secretary of the Commission in the form required by the latter. Such application shall mention the qualifications and competence of the person making the same as well as his knowledge of municipal accountancy.
(3)  Such permission shall be valid until withdrawn by the Commission.
(4)  No person who acts as auditor of the accounts of any municipality without previously obtaining the authorization of the Commission, in accordance with the above provisions, or after the cancellation of such authorization, shall be entitled to recover before the courts any fee, disbursement or costs in connection with the audit made by him, and the municipality whose accounts have been audited by an unauthorized person may recover from such person the amounts which it has paid to him for such purpose.
(5)  Every officer of a municipal council who allows the employment of any auditor in contravention of the provisions of this section, and any auditor who so acts, shall be liable to a fine of twenty-five dollars, in addition to the costs, recoverable at the suit of any ratepayer of the municipality, or at that of the Commission, and, in default of payment of such fine and costs, to an imprisonment not exceeding one month.
(6)  This section shall not apply to persons who are members of a corporation, association or institution of accountants regularly constituted by statute.
R. S. 1964, c. 170, s. 78.
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