“69. The council shall appoint by resolution such officers and employees as it deems necessary for the administration of the municipality and fix their salaries.
“70. Before entering into office, every municipal officer or employee shall take oath, according to the form contained in section 62, to well and faithfully perform the duties of his office.
“76. If any officer or employee of the corporation be absent from the Category I lands intended for the Cree community concerned or absent from the Category I-N lands intended for the Naskapi community, as the case may be, or should he die, his representatives or heirs shall, within one month from his death or absence, deliver, to the mayor or to the office of the council, the moneys, keys, books, papers, objects, documents, records, and other things belonging to the council, and which he had in charge or in use in the execution of the office so held by him.
“95. Subject to all other legal provisions, the treasurer shall deposit in any legally constituted bank, savings and credit union or trust company which may be designated by the council, the moneys arising from municipal taxes or dues, and all other moneys belonging to the municipality, and shall allow them to remain there until they are employed for the purposes for which they were levied, or until disposed by the council.
However, the treasurer may deposit these moneys in any other place or in any other manner approved by the Minister.
“104. Within thirty days before the end of each fiscal year, the council shall appoint one or more auditors who shall remain in office until the entry into office of their successors.
The auditors shall make an examination of the accounts of the corporation for the fiscal year following the thirty days contemplated in the first paragraph. They shall make a report of their examination to the council within sixty days after the expiry of the fiscal year.
A copy of such report, certified by the treasurer, must be sent by the latter, without delay, to the Minister.
The council may order any other examination it may deem necessary and call for a report.
Such auditors may be individuals or members of a partnership and may entrust the work to their employees, but then the responsibility of the auditors shall be the same as if such work had been entirely performed by such auditors themselves. In the case of a partnership acting as auditors, the taking of the oath of office by one of the partners shall be sufficient.
However, upon request of the council, the Minister may exempt them from the provisions of the present section.
“105. The Minister may, if he has reason to believe that it is justified, order a special audit of the accounts of the corporation for one or several of the five years preceding this decision.”