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C-27.1 - Municipal Code of Québec

Section 966
Disposition versions

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966. The council shall appoint an external auditor for not more than five fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
In the case of a municipality having a population of at least 10,000 inhabitants, the council may appoint two external auditors. In such a case, the council entrusts one auditor with the audit mandates under article 966.2 and the other with the audit mandate under article 966.2.1.
Every external auditor must be a member of the Ordre des comptables professionnels agréés du Québec.
When carrying out their value-for-money audit mandate and despite any general law or special Act, neither an external auditor nor the employees under the external auditor’s direction or the professionals under contract may be compelled to give testimony relating to any information obtained in the performance of their duties or to produce any document containing such information. A judge of the Court of Appeal may, on an application, summarily annul any proceeding instituted or decision rendered contrary to this paragraph.
Neither an external auditor nor the employees under the external auditor’s direction may be prosecuted for any act they have done or failed to do in good faith in the performance of the duties related to their value-for-money audit mandate.
No civil action may be instituted for the publication of a report of an external auditor prepared under this Act in connection with a value-for-money audit mandate or the publication in good faith of an extract or summary of such a report.
Except on a question of jurisdiction, no application for judicial review under the Code of Civil Procedure (chapter C-25.01) may be exercised nor any injunction granted against an external auditor, the employees under the external auditor’s direction or the professionals under contract when the external auditor, employees or professionals are acting in their official capacity in connection with their value-for-money audit mandate.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44; 1996, c. 27, s. 96; 1999, c. 43, s. 13; 2001, c. 25, s. 61; 2003, c. 19, s. 150, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109; 2016, c. 17, s. 26; 2018, c. 8, s. 103.
966. The council shall appoint an external auditor for not more than three fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44; 1996, c. 27, s. 96; 1999, c. 43, s. 13; 2001, c. 25, s. 61; 2003, c. 19, s. 150, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109; 2016, c. 17, s. 26.
966. The council shall appoint an external auditor for not more than three fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
If the external auditor appointed for a fiscal year is not the external auditor in office for the preceding fiscal year, the secretary-treasurer shall inform the Minister of Municipal Affairs, Regions and Land Occupancy of the name of the new external auditor as soon as possible after his appointment.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44; 1996, c. 27, s. 96; 1999, c. 43, s. 13; 2001, c. 25, s. 61; 2003, c. 19, s. 150, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109.
966. The council shall appoint an external auditor for not more than three fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
If the external auditor appointed for a fiscal year is not the external auditor in office for the preceding fiscal year, the secretary-treasurer shall inform the Minister of Municipal Affairs and Regions of the name of the new external auditor as soon as possible after his appointment.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44; 1996, c. 27, s. 96; 1999, c. 43, s. 13; 2001, c. 25, s. 61; 2003, c. 19, s. 150, s. 250; 2005, c. 28, s. 196.
966. The council shall appoint an external auditor for not more than three fiscal years. At the end of the term, the external auditor shall remain in office until replaced or reappointed.
If the external auditor appointed for a fiscal year is not the external auditor in office for the preceding fiscal year, the secretary-treasurer shall inform the Minister of Municipal Affairs, Sports and Recreation of the name of the new external auditor as soon as possible after his appointment.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44; 1996, c. 27, s. 96; 1999, c. 43, s. 13; 2001, c. 25, s. 61; 2003, c. 19, s. 150, s. 250.
966. During the period extending from 1 December to 15 April, the council shall appoint an external auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the external auditor appointed for the preceding fiscal year shall remain in office.
If the external auditor appointed for a fiscal year is not the external auditor in office for the preceding fiscal year, the secretary-treasurer shall inform the Minister of Municipal Affairs and Greater Montréal of the name of the new external auditor as soon as possible after his appointment.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44; 1996, c. 27, s. 96; 1999, c. 43, s. 13; 2001, c. 25, s. 61.
966. During the period extending from 1 December to 15 April, the council shall appoint an auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the auditor appointed for the preceding fiscal year shall remain in office.
If the auditor appointed for a fiscal year is not the auditor in office for the preceding fiscal year, the secretary-treasurer shall inform the Minister of Municipal Affairs and Greater Montréal of the name of the new auditor as soon as possible after his appointment.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44; 1996, c. 27, s. 96; 1999, c. 43, s. 13.
966. During the period extending from 1 December to 15 April, the council shall appoint an auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the auditor appointed for the preceding fiscal year shall remain in office.
If the auditor appointed for a fiscal year is not the auditor in office for the preceding fiscal year, the secretary-treasurer shall inform the Minister of Municipal Affairs of the name of the new auditor as soon as possible after his appointment.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44; 1996, c. 27, s. 96.
966. During the period extending from 1 December to 15 April, the council shall appoint an auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the auditor appointed for the preceding fiscal year shall remain in office.
The auditor is not required to make the oath of office.
If the auditor appointed for a fiscal year is not the auditor in office for the preceding fiscal year, the secretary-treasurer shall inform the Minister of Municipal Affairs of the name of the new auditor as soon as possible after his appointment.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71; 1995, c. 34, s. 44.
966. During the period extending from 1 December to 15 April, the council shall appoint an auditor for the fiscal year beginning during that period. If, on 15 April, the appointment has not been made, the auditor appointed for the preceding fiscal year shall remain in office.
The auditor is not required to make the oath of office.
Each year, the secretary-treasurer shall inform the Minister of Municipal Affairs of the name of the auditor for the current fiscal year, as soon as it is known.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14; 1984, c. 38, s. 71.
966. Every year, at the first general sitting after the date of the municipal elections held in the municipality, the council shall appoint, for the period ending on the ensuing 31 December, one or more auditors, for the auditing of the accounts of the corporation.
At any time of the year, if it deems it expedient, the council must likewise, by one or more auditors specially appointed for the purposes of this paragraph, have an audit made of the accounts of the corporation for all or any of the preceding five years, provided no similar audit has been made for the year or years in question.
At any time of the year, if called upon in writing so to do by at least 10 ratepayers, the council must likewise have an audit made of the accounts of the corporation for all or any of the preceding five years, provided no such audit has already been made for all or any of the years in question.
In the case of the preceding paragraph, the auditor shall be appointed by the council, but, before appointing him, the choice which the council proposes to make must be accepted in writing by the majority of the ratepayers who have asked for the audit, and, if such ratepayers and the council fail to agree, the auditor shall be appointed by a Provincial Court judge for the judicial district, on the petition of one of the parties after a notice of eight clear days to the other party.
The costs of such audit are payable by the secretary-treasurer if he is guilty of embezzlement or if, found to be short in his accounts, he fails to make reimbursement within the delay fixed by article 969; if not, and if it be of no benefit to the corporation, they are chargeable to the persons who have applied for it.
The request in writing made to the council by at least 10 ratepayers, in accordance with this article, must be accompanied by a deposit of $500. Such deposit must be returned to the applicants if the costs of the audit are not charged to the persons who requested same.
Every auditor appointed for the aforesaid purposes may be an individual or a firm and may entrust the work to his or its employees, but then the responsibility of the said auditor shall be the same as if such work had been entirely performed by the auditor. In the case of a firm, the taking of the oath of office by one of the partners shall be sufficient.
No auditor or auditors appointed under the first paragraph may be removed prior to 31 December of any year without the consent of the Commission Municipale du Québec.
M.C. 1916, a. 642; 1921, c. 109, s. 1; 1927, c. 74, s. 13; 1930, c. 108, s. 1; 1935, c. 108, s. 7; 1938, c. 103, s. 7; 1949, c. 59, s. 67; 1952-53, c. 29, s. 20; 1965 (1st sess.), c. 17, s. 2; 1977, c. 5, s. 14.
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