At the end of the fiscal year, the treasurer draws up the financial report for the past fiscal year, and attests that it is accurate, as provided for by sect. 105 of the Cities and Towns Act (CTA).
At a sitting of the council, the treasurer files the financial report, the chief auditor’s report transmitted under section 107.14 CTA and the external auditor’s report transmitted under section 108.3 CTA.
The financial report is only available in French as it must be drawn up on the forms furnished by the Minister of Municipal Affairs, Regions and Land Occupancy. It includes the financial statements, a statement fixing the effective aggregate taxation rate of the municipality, in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1) and any other information required by the Minister.