C-35 - Act respecting the Commission municipale

Section 86 Disposition versions

2021-11-05

86. Audits of the accounts and affairs of metropolitan communities and regional county municipalities, of intermunicipal management boards, of municipalities having less than 10,000 inhabitants, and of the municipal bodies referred to in subparagraphs 4 and 5 of the first paragraph of section 85 that are related to those municipalities in the manner provided for in those subparagraphs include, to the extent considered appropriate by the Commission, auditing their operations to verify the latter’s compliance with the Acts, regulations, policies and directives applicable to them, and value-for-money auditing.

Audits of the accounts and affairs of municipalities having at least 10,000 but less than 100,000 inhabitants and of the municipal bodies referred to in subparagraphs 4 and 5 of the first paragraph of section 85 that are related to those municipalities in the manner provided for in those subparagraphs include, to the extent considered appropriate by the Commission, auditing their operations to verify the latter’s compliance with the Acts, regulations, policies and directives applicable to them. Such audits also include, in the case of a municipality where a by-law adopted under section 108.2.0.2 of the Cities and Towns Act (chapter C-19) or article 966.2.2 of the Municipal Code of Québec (chapter C-27.1) is in force, value-for-money auditing of both the municipality and the bodies referred to in subparagraphs 4 and 5 of the first paragraph of section 85 that are related to it in the manner provided for in those subparagraphs.

Such audits are to be conducted at the times and intervals and in the manner determined by the Commission.

If, under this section, section 107.7 or 108.2.0.1 of the Cities and Towns Act or article 966.2.1 of the Municipal Code of Québec, a mandate to audit certain aspects of the accounts and affairs of a body referred to in section 573.3.5 of the Cities and Towns Act 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.

R. S. 1964, c. 170, s. 79; 1984, c. 38, s. 92; 2018, c. 8, s. 114; 2021, c. 31, s. 94.

2018-08-01

86. Audits of the accounts and affairs of metropolitan communities and regional county municipalities, of municipalities having less than 10,000 inhabitants, and of the municipal bodies referred to in subparagraphs 4 and 5 of the first paragraph of section 85 that are related to those municipalities in the manner provided for in those subparagraphs include, to the extent considered appropriate by the Commission, auditing their operations to verify the latter’s compliance with the Acts, regulations, policies and directives applicable to them, and value-for-money auditing.

Audits of the accounts and affairs of municipalities having at least 10,000 but less than 100,000 inhabitants and of the municipal bodies referred to in subparagraphs 4 and 5 of the first paragraph of section 85 that are related to those municipalities in the manner provided for in those subparagraphs include, to the extent considered appropriate by the Commission, auditing their operations to verify the latter’s compliance with the Acts, regulations, policies and directives applicable to them. Such audits also include, in the case of a municipality where a by-law adopted under section 108.2.0.2 of the Cities and Towns Act (chapter C-19) or article 966.2.2 of the Municipal Code of Québec (chapter C-27.1) is in force, value-for-money auditing of both the municipality and the bodies referred to in subparagraphs 4 and 5 of the first paragraph of section 85 that are related to it in the manner provided for in those subparagraphs.

Such audits are to be conducted at the times and intervals and in the manner determined by the Commission.

If, under this section, section 107.7 or 108.2.0.1 of the Cities and Towns Act or article 966.2.1 of the Municipal Code of Québec, a mandate to audit certain aspects of the accounts and affairs of a body referred to in section 573.3.5 of the Cities and Towns Act 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.

R. S. 1964, c. 170, s. 79; 1984, c. 38, s. 92; 2018, c. 8, s. 114.

1985-01-01

86. (Repealed).

R. S. 1964, c. 170, s. 79; 1984, c. 38, s. 92.

1977-12-31

86. Every person who acts as auditor of the accounts of any municipality must transmit forthwith, to the Commission, a copy of his report.

The cost of such report and the expense of sending it shall be borne by the municipality.

R. S. 1964, c. 170, s. 79.