184.108.40.206. A municipality referred to in section 220.127.116.11 may, by by-law, entrust to the Commission municipale du Québec the audit mandate provided for in that section. An authenticated copy of the by-law must be transmitted to the Commission without delay.
A by-law made under the first paragraph applies from the fiscal year following that of its coming into force, provided it comes into force before 1 September; if it does not, the by-law applies from the second fiscal year following that of its coming into force. Section 18.104.22.168 ceases to apply to the municipality’s external auditor as of that fiscal year.
Despite the third paragraph of section 86 of the Act respecting the Commission municipale (chapter C-35), the audit mandate entrusted to the Commission by a by-law adopted under this section must be carried out once every two years.
The by-law may not be repealed.