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C-19 - Cities and Towns Act

Section 107.14
Disposition versions

Full text
107.14. (Repealed).
2001, c. 25, s. 15; 2006, c. 31, s. 16; 2010, c. 18, s. 22; 2017, c. 13, s. 50; 2018, c. 8, s. 47.
107.14. The chief auditor shall report to the council on the audit of the municipality’s financial statements.
In the report, which must be transmitted to the treasurer, the chief 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 chief auditor shall report to the treasurer on the audit of any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy and on the audit of the statement fixing the aggregate taxation rate, in respect of which the chief auditor shall declare whether the effective rate was fixed in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1).
2001, c. 25, s. 15; 2006, c. 31, s. 16; 2010, c. 18, s. 22; 2017, c. 13, s. 50.
107.14. The chief auditor shall report to the council on the audit of the financial statements of the municipality and the statement fixing the aggregate taxation rate.
In the report, which shall be transmitted to the treasurer, the chief auditor shall state, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the effective aggregate taxation rate was fixed in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1).
2001, c. 25, s. 15; 2006, c. 31, s. 16; 2010, c. 18, s. 22.
107.14. The chief auditor shall report to the council on the audit of the financial statements of the municipality and the statement fixing the aggregate taxation rate.
In the report, which shall be transmitted to the treasurer not later than 31 March, the chief auditor shall state, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date ;
(2)  the effective aggregate taxation rate was fixed in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1).
2001, c. 25, s. 15; 2006, c. 31, s. 16.
107.14. The chief auditor shall report to the council on the audit of the financial statements of the municipality and the statement fixing the aggregate taxation rate.
In the report, which shall be transmitted to the treasurer not later than 31 March, the chief auditor shall state, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date ;
(2)  the aggregate taxation rate has been fixed in accordance with the regulations made under section 262 of the Act respecting municipal taxation (chapter F-2.1).
2001, c. 25, s. 15.
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