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V-6.1 - Act respecting Northern villages and the Kativik Regional Government

Section 228
Disposition versions

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228. (1)  The council, at its first sitting in the month of December, shall appoint for the fiscal year ending on 31 December the following year, one or more auditors for the auditing of the accounts of the municipality. The council shall fix the auditor’s or auditors’ term at not more than five fiscal years.
(2)  Such auditors may be individuals, members of a partnership or appointees of the Regional Government and may entrust the work to their employees, but then the responsibility of the auditors shall be the same as if such work had been entirely performed by themselves.
(3)  They shall make a report of their examination to the council within 120 days after the expiration of the fiscal year.
(4)  A copy of such report, certified by the secretary-treasurer, must be sent by the latter, without delay, to the Minister and to the Regional Government.
(5)  The Council may order any other examination it may deem necessary and call for a report. However, it may not require any audit that falls under the audit mandate assigned to the Commission municipale du Québec under the Act respecting the Commission municipale (chapter C-35).
1978, c. 87, s. 228; 1996, c. 2, s. 1105; 1999, c. 59, s. 45; 2018, c. 8, s. 247.
228. (1)  The council, at its first sitting in the month of December, shall appoint for the fiscal year ending on 31 December the following year, one or more auditors for the auditing of the accounts of the municipality. The council shall fix the auditor’s or auditors’ term at not more than five fiscal years.
(2)  Such auditors may be individuals, members of a partnership or appointees of the Regional Government and may entrust the work to their employees, but then the responsibility of the auditors shall be the same as if such work had been entirely performed by themselves.
(3)  They shall make a report of their examination to the council within 120 days after the expiration of the fiscal year.
(4)  A copy of such report, certified by the secretary-treasurer, must be sent by the latter, without delay, to the Minister and to the Regional Government.
(5)  The Council may order any other examination it may deem necessary and call for a report.
1978, c. 87, s. 228; 1996, c. 2, s. 1105; 1999, c. 59, s. 45; 2018, c. 8, s. 247.
228. (1)  The council, at its first sitting in the month of December, shall appoint for the fiscal year ending on 31 December the following year, one or more auditors for the auditing of the accounts of the municipality.
(2)  Such auditors may be individuals, members of a partnership or appointees of the Regional Government and may entrust the work to their employees, but then the responsibility of the auditors shall be the same as if such work had been entirely performed by themselves.
(3)  They shall make a report of their examination to the council within 120 days after the expiration of the fiscal year.
(4)  A copy of such report, certified by the secretary-treasurer, must be sent by the latter, without delay, to the Minister and to the Regional Government.
(5)  The Council may order any other examination it may deem necessary and call for a report.
1978, c. 87, s. 228; 1996, c. 2, s. 1105; 1999, c. 59, s. 45.
228. (1)  The council, at its first sitting in the month of December, shall appoint for the fiscal year ending on 31 December the following year, one or more auditors for the auditing of the accounts of the municipality.
(2)  Such auditors may be individuals, members of a partnership or appointees of the Regional Government and may entrust the work to their employees, but then the responsibility of the auditors shall be the same as if such work had been entirely performed by themselves.
(3)  They shall make a report of their examination to the council within 60 days after the expiration of the fiscal year.
(4)  A copy of such report, certified by the secretary-treasurer, must be sent by the latter, without delay, to the Minister and to the Regional Government.
(5)  The Council may order any other examination it may deem necessary and call for a report.
1978, c. 87, s. 228; 1996, c. 2, s. 1105.
228. (1)  The council, at its first sitting in the month of December, shall appoint for the fiscal year ending on the thirty-first of December the following year, one or more auditors for the auditing of the accounts of the municipal corporation.
(2)  Such auditors may be individuals, members of a partnership or appointees of the Regional Government and may entrust the work to their employees, but then the responsibility of the auditors shall be the same as if such work had been entirely performed by themselves.
(3)  They shall make a report of their examination to the council within sixty days after the expiration of the fiscal year.
(4)  A copy of such report, certified by the secretary-treasurer, must be sent by the latter, without delay, to the Minister and to the Regional Government.
(5)  The Council may order any other examination it may deem necessary and call for a report.
1978, c. 87, s. 228.
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