18. The clerk or secretary-treasurer of every municipality incorporated by special act or in virtue of a general act shall, within the two months immediately following the expiration of its fiscal year, transmit to the Minister of Municipal Affairs a report of its auditor covering the assets and liabilities of the municipality and its financial operations during the fiscal year, made on and in accordance with such forms as may on application be furnished by the Minister of Municipal Affairs, certified to by the auditor and accepted by the secretary-treasurer or other officer in charge of the accounts of the municipality.
R. S. 1964, c. 169, s. 18.