Ministère de l'Emploi et de la Solidarité sociale
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V-6.1 - Act respecting Northern villages and the Kativik Regional Government

Section 230
Disposition versions

Full text
230. (1)  At any time of the year, if so required in writing by at least five electors of the municipality, the council shall also order a special audit of the accounts of the municipality for one or more of the last five years, provided that no such audit has already been made for the same years under this section or that such an audit does not fall under the audit mandate assigned to the Commission municipale du Québec under the Act respecting the Commission municipale (chapter C-35).
(2)  The costs of such audit shall be payable by the responsible officer of the municipality, if he has been guilty of embezzlement or if, having been found short in his accounts, he fails to repay the balance within the period fixed by paragraph 5; otherwise, the costs shall be payable by the persons who demanded the audit, unless the audit is of advantage to the municipality.
(3)  The demand for an audit under this section must be accompanied by a deposit of $100, unless the Minister determines from time to time a greater amount, which shall be returned to the petitioners if the costs of the audit are not charged to them.
(4)  Any auditor appointed for such purposes may be an individual or a partnership, and may entrust the work to his or its employees, but then the responsibility of such auditor shall be the same as if such work had been entirely performed by the auditor himself.
(5)  Within 30 days after the notification to him of a copy of the report of the audit, the defaulting officer of the municipality must pay the amount of the balance which he has been found to owe, as well as the costs of the audit.
1978, c. 87, s. 230; 1996, c. 2, s. 1077; 1996, c. 77, s. 63; 1999, c. 40, s. 331; I.N. 2016-01-01 (NCCP); 2018, c. 8, s. 248.
230. (1)  At any time of the year, if so required in writing by at least five electors of the municipality, the council shall also order a special audit of the accounts of the municipality for one or more of the last five years, provided that no such audit has already been made for the same years under this section.
(2)  The costs of such audit shall be payable by the responsible officer of the municipality, if he has been guilty of embezzlement or if, having been found short in his accounts, he fails to repay the balance within the period fixed by paragraph 5; otherwise, the costs shall be payable by the persons who demanded the audit, unless the audit is of advantage to the municipality.
(3)  The demand for an audit under this section must be accompanied by a deposit of $100, unless the Minister determines from time to time a greater amount, which shall be returned to the petitioners if the costs of the audit are not charged to them.
(4)  Any auditor appointed for such purposes may be an individual or a partnership, and may entrust the work to his or its employees, but then the responsibility of such auditor shall be the same as if such work had been entirely performed by the auditor himself.
(5)  Within 30 days after the notification to him of a copy of the report of the audit, the defaulting officer of the municipality must pay the amount of the balance which he has been found to owe, as well as the costs of the audit.
1978, c. 87, s. 230; 1996, c. 2, s. 1077; 1996, c. 77, s. 63; 1999, c. 40, s. 331; I.N. 2016-01-01 (NCCP).
230. (1)  At any time of the year, if so required in writing by at least five electors of the municipality, the council shall also order a special audit of the accounts of the municipality for one or more of the last five years, provided that no such audit has already been made for the same years under this section.
(2)  The costs of such audit shall be payable by the responsible officer of the municipality, if he has been guilty of embezzlement or if, having been found short in his accounts, he fails to repay the balance within the period fixed by paragraph 5; otherwise, the costs shall be payable by the persons who demanded the audit, unless the audit is of advantage to the municipality.
(3)  The demand for an audit under this section must be accompanied by a deposit of $100, unless the Minister determines from time to time a greater amount, which shall be returned to the petitioners if the costs of the audit are not charged to them.
(4)  Any auditor appointed for such purposes may be an individual or a partnership, and may entrust the work to his or its employees, but then the responsibility of such auditor shall be the same as if such work had been entirely performed by the auditor himself.
(5)  Within 30 days after the service upon him of a copy of the report of the audit, the defaulting officer of the municipality must pay the amount of the balance which he has been found to owe, as well as the costs of the audit.
1978, c. 87, s. 230; 1996, c. 2, s. 1077; 1996, c. 77, s. 63; 1999, c. 40, s. 331.
230. (1)  At any time of the year, if so required in writing by at least five electors of the municipality, the council shall also order a special audit of the accounts of the municipality for one or more of the last five years, provided that no such audit has already been made for the same years under this section.
(2)  The costs of such audit shall be payable by the responsible officer of the municipality, if he has been guilty of embezzlement or if, having been found short in his accounts, he fails to repay the balance within the delay fixed by paragraph 5; otherwise, the costs shall be payable by the persons who demanded the audit, unless the audit is of advantage to the municipality.
(3)  The demand for an audit under this section must be accompanied by a deposit of $100, unless the Minister determines from time to time a greater amount, which shall be returned to the petitioners if the costs of the audit are not charged to them.
(4)  Any auditor appointed for such purposes may be an individual or a partnership, and may entrust the work to his or its employees, but then the responsibility of such auditor shall be the same as if such work had been entirely performed by the auditor himself.
(5)  Within 30 days after the service upon him of a copy of the report of the audit, the defaulting officer of the municipality must pay the amount of the balance which he has been found to owe, as well as the costs of the audit.
1978, c. 87, s. 230; 1996, c. 2, s. 1077; 1996, c. 77, s. 63.
230. (1)  At any time of the year, if so required in writing by at least five electors of the municipality, the council shall also order a special audit of the accounts of the municipality for one or more of the last five years, provided that no such audit has already been made for the same years under this section.
(2)  The costs of such audit shall be payable by the responsible officer of the municipality, if he has been guilty of embezzlement or if, having been found short in his accounts, he fails to repay the balance within the delay fixed by paragraph 5; otherwise, the costs shall be payable by the persons who demanded the audit, unless the audit is of advantage to the municipality.
(3)  The demand for an audit under this section must be accompanied by a deposit of the amount, not less than $100, determined from time to time by the Minister, which shall be returned to the petitioners if the costs of the audit are not charged to them.
(4)  Any auditor appointed for such purposes may be an individual or a partnership, and may entrust the work to his or its employees, but then the responsibility of such auditor shall be the same as if such work had been entirely performed by the auditor himself.
(5)  Within 30 days after the service upon him of a copy of the report of the audit, the defaulting officer of the municipality must pay the amount of the balance which he has been found to owe, as well as the costs of the audit.
1978, c. 87, s. 230; 1996, c. 2, s. 1077.
230. (1)  At any time of the year, if so required in writing by at least five electors of the municipal corporation, the council shall also order a special audit of the accounts of the municipal corporation for one or more of the last five years, provided that no such audit has already been made for the same years under this section.
(2)  The costs of such audit shall be payable by the responsible officer of the municipal corporation, if he has been guilty of embezzlement or if, having been found short in his accounts, he fails to repay the balance within the delay fixed by paragraph 5; otherwise, the costs shall be payable by the persons who demanded the audit, unless the audit is of advantage to the municipal corporation.
(3)  The demand for an audit under this section must be accompanied by a deposit of the amount, not less than $100, determined from time to time by the Minister, which shall be returned to the petitioners if the costs of the audit are not charged to them.
(4)  Any auditor appointed for such purposes may be an individual or a partnership, and may entrust the work to his or its employees, but then the responsibility of such auditor shall be the same as if such work had been entirely performed by the auditor himself.
(5)  Within thirty days after the service upon him of a copy of the report of the audit, the defaulting officer of the municipal corporation must pay the amount of the balance which he has been found to owe, as well as the costs of the audit.
1978, c. 87, s. 230.
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