108.2.1. In the case of a municipality with a population of 100,000 or more, the external auditor shall audit, for the fiscal year for which the external auditor was appointed, the accounts relating to the chief auditor and the financial statements of the municipality and shall report to the council on the audit.
In the report on the financial statements, which must be transmitted to the treasurer, the external auditor shall state, in particular, whether the financial statements faithfully represent the municipality’s financial position as at 31 December and the results of its operations for the fiscal year ending on that date.
The external auditor shall report to the treasurer on the audit of any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy.
2001, c. 25, s. 20; 2001, c. 68, s. 7; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109; 2017, c. 13, s. 521.