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C-19 - Cities and Towns Act

Section 109
Disposition versions

Full text
109. At any time of the year, if so required in writing by at least 50 ratepayers, 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).
The auditor ad hoc shall be appointed by the council, but before he is appointed the choice which the council intends to make must be accepted in writing by the majority of the ratepayers who demanded the audit; failing agreement between such ratepayers and the council, the auditor ad hoc shall be appointed by a judge of the Court of Québec on application by one of the parties after notice of eight clear days to the other party.
The costs of such audit shall be payable by the responsible officer or employee 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 time fixed by the last paragraph; otherwise the costs shall be payable by the persons who demanded the audit, unless the audit is of no advantage to the municipality.
The demand for an audit under this section must be accompanied by a deposit of $2,000, which shall be returned to the petitioners if the costs of the audit are not charged to them.
Any auditor ad hoc 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. In the case of a partnership, the taking of the oath of office by one of the partners shall be sufficient.
Within 30 days after the notification to him of a copy of the report of the audit, the defaulting officer or employee 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.
R. S. 1964, c. 193, s. 105; 1965 (1st sess.), c. 17, s. 2; 1968, c. 55, s. 5; 1988, c. 21, s. 66; 1996, c. 2, s. 209; 1999, c. 40, s. 51; 2001, c. 25, s. 26; I.N. 2016-01-01 (NCCP); 2018, c. 8, s. 56.
109. At any time of the year, if so required in writing by at least 50 ratepayers, 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.
The auditor ad hoc shall be appointed by the council, but before he is appointed the choice which the council intends to make must be accepted in writing by the majority of the ratepayers who demanded the audit; failing agreement between such ratepayers and the council, the auditor ad hoc shall be appointed by a judge of the Court of Québec on application by one of the parties after notice of eight clear days to the other party.
The costs of such audit shall be payable by the responsible officer or employee 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 time fixed by the last paragraph; otherwise the costs shall be payable by the persons who demanded the audit, unless the audit is of no advantage to the municipality.
The demand for an audit under this section must be accompanied by a deposit of $2,000, which shall be returned to the petitioners if the costs of the audit are not charged to them.
Any auditor ad hoc 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. In the case of a partnership, the taking of the oath of office by one of the partners shall be sufficient.
Within 30 days after the notification to him of a copy of the report of the audit, the defaulting officer or employee 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.
R. S. 1964, c. 193, s. 105; 1965 (1st sess.), c. 17, s. 2; 1968, c. 55, s. 5; 1988, c. 21, s. 66; 1996, c. 2, s. 209; 1999, c. 40, s. 51; 2001, c. 25, s. 26; I.N. 2016-01-01 (NCCP).
109. At any time of the year, if so required in writing by at least 50 ratepayers, 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.
The auditor ad hoc shall be appointed by the council, but before he is appointed the choice which the council intends to make must be accepted in writing by the majority of the ratepayers who demanded the audit; failing agreement between such ratepayers and the council, the auditor ad hoc shall be appointed by a judge of the Court of Québec upon the petition of one of the parties after notice of eight clear days to the other party.
The costs of such audit shall be payable by the responsible officer or employee 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 time fixed by the last paragraph; otherwise the costs shall be payable by the persons who demanded the audit, unless the audit is of no advantage to the municipality.
The demand for an audit under this section must be accompanied by a deposit of $2,000, which shall be returned to the petitioners if the costs of the audit are not charged to them.
Any auditor ad hoc 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. In the case of a partnership, the taking of the oath of office by one of the partners shall be sufficient.
Within 30 days after the service upon him of a copy of the report of the audit, the defaulting officer or employee 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.
R. S. 1964, c. 193, s. 105; 1965 (1st sess.), c. 17, s. 2; 1968, c. 55, s. 5; 1988, c. 21, s. 66; 1996, c. 2, s. 209; 1999, c. 40, s. 51; 2001, c. 25, s. 26.
109. At any time of the year, if so required in writing by at least 50 ratepayers, 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.
The auditor shall be appointed by the council, but before he is appointed the choice which the council intends to make must be accepted in writing by the majority of the ratepayers who demanded the audit; failing agreement between such ratepayers and the council, the auditor shall be appointed by a judge of the Court of Québec upon the petition of one of the parties after notice of eight clear days to the other party.
The costs of such audit shall be payable by the responsible officer or employee 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 time fixed by the last paragraph; otherwise the costs shall be payable by the persons who demanded the audit, unless the audit is of no advantage to the municipality.
The demand for an audit under this section must be accompanied by a deposit of $2 000, which shall be returned to the petitioners if the costs of the audit are not charged to them.
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. In the case of a partnership, the taking of the oath of office by one of the partners shall be sufficient.
Within 30 days after the service upon him of a copy of the report of the audit, the defaulting officer or employee 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.
R. S. 1964, c. 193, s. 105; 1965 (1st sess.), c. 17, s. 2; 1968, c. 55, s. 5; 1988, c. 21, s. 66; 1996, c. 2, s. 209; 1999, c. 40, s. 51.
109. At any time of the year, if so required in writing by at least 50 ratepayers, 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.
The auditor shall be appointed by the council, but before he is appointed the choice which the council intends to make must be accepted in writing by the majority of the ratepayers who demanded the audit; failing agreement between such ratepayers and the council, the auditor shall be appointed by a judge of the Court of Québec upon the petition of one of the parties after notice of eight clear days to the other party.
The costs of such audit shall be payable by the responsible officer or employee 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 the last paragraph; otherwise the costs shall be payable by the persons who demanded the audit, unless the audit is of no advantage to the municipality.
The demand for an audit under this section must be accompanied by a deposit of $2 000, which shall be returned to the petitioners if the costs of the audit are not charged to them.
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. In the case of a partnership, the taking of the oath of office by one of the partners shall be sufficient.
Within 30 days after the service upon him of a copy of the report of the audit, the defaulting officer or employee 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.
R. S. 1964, c. 193, s. 105; 1965 (1st sess.), c. 17, s. 2; 1968, c. 55, s. 5; 1988, c. 21, s. 66; 1996, c. 2, s. 209.
109. At any time of the year, if so required in writing by at least fifty ratepayers, the council shall also order a special audit of the accounts of the 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.
The auditor shall be appointed by the council, but before he is appointed the choice which the council intends to make must be accepted in writing by the majority of the ratepayers who demanded the audit; failing agreement between such ratepayers and the council, the auditor shall be appointed by a judge of the Court of Québec upon the petition of one of the parties after notice of eight clear days to the other party.
The costs of such audit shall be payable by the responsible officer or employee of the 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 the last paragraph; otherwise the costs shall be payable by the persons who demanded the audit, unless the audit is of no advantage to the corporation.
The demand for an audit under this section must be accompanied by a deposit of $2 000, which shall be returned to the petitioners if the costs of the audit are not charged to them.
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. In the case of a partnership, the taking of the oath of office by one of the partners shall be sufficient.
Within thirty days after the service upon him of a copy of the report of the audit, the defaulting officer or employee of the corporation must pay the amount of the balance which he has been found to owe, as well as the costs of the audit.
R. S. 1964, c. 193, s. 105; 1965 (1st sess.), c. 17, s. 2; 1968, c. 55, s. 5; 1988, c. 21, s. 66.
109. At any time of the year, if so required in writing by at least fifty ratepayers, the council shall also order a special audit of the accounts of the 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.
The auditor shall be appointed by the council, but before he is appointed the choice which the council intends to make must be accepted in writing by the majority of the ratepayers who demanded the audit; failing agreement between such ratepayers and the council, the auditor shall be appointed by a judge of the Provincial Court upon the petition of one of the parties after notice of eight clear days to the other party.
The costs of such audit shall be payable by the responsible officer or employee of the 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 the last paragraph; otherwise the costs shall be payable by the persons who demanded the audit, unless the audit is of no advantage to the corporation.
The demand for an audit under this section must be accompanied by a deposit of $2 000, which shall be returned to the petitioners if the costs of the audit are not charged to them.
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. In the case of a partnership, the taking of the oath of office by one of the partners shall be sufficient.
Within thirty days after the service upon him of a copy of the report of the audit, the defaulting officer or employee of the corporation must pay the amount of the balance which he has been found to owe, as well as the costs of the audit.
R. S. 1964, c. 193, s. 105; 1965 (1st sess.), c. 17, s. 2; 1968, c. 55, s. 5.
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