In force: 2020-01-01
22.214.171.124. In addition to his mandate under section 108.2, the external auditor of a municipality having at least 10,000 but less than 100,000 inhabitants, or the designated auditor, as applicable, shall conduct, to the extent he considers appropriate, a value-for-money audit of the municipality and of any legal person or any body referred to in subparagraph 4 or 5 of the first paragraph of section 85 of the Act respecting the Commission municipale (chapter C-35) that is related to the municipality in the manner provided for in that subparagraph.
Such an audit must be completed once every two years.
The auditor shall report to the council on his audit.
If, under this section, section 107.7, article 966.2.1 of the Municipal Code of Québec (chapter C-27.1) or section 86 of the Act respecting the Commission municipale, a mandate to audit certain aspects of the accounts and affairs of a body referred to in the first paragraph of section 573.3.5 is entrusted to more than one auditor, the audit of those aspects must be conducted exclusively by the following designated auditor:
(1) the chief auditor of the municipality with the largest population;
(2) if no chief auditor of a municipality is concerned, the Commission municipale du Québec; or
(3) if neither a chief auditor of a municipality nor the Commission is concerned, the external auditor of the municipality with the largest population.