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Audit of the final accountability report of municipalities under the TECQ 2010-2013 program

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The instructions for auditors regarding the final accountability report (Instructions aux vérificateurs relatives à la reddition de comptes finale) for the gas tax and Quebec contribution (TECQ) 2010-2013 program indicate that the auditor’s report must be submitted within a maximum of 6 months following the prescribed date for filing the final accountability report.

To enable municipalities to perform their work under the TECQ 2010-2013 program, the Ministère des Affaires municipales et de l’Occupation du territoire (MAMOT) postponed the deadline for filing the final audited accountability report to December 31, 2014. This additional period was to include the time needed for the audit and the submission of the independent auditor’s report.

Some municipalities interpreted the instructions for auditors to mean that they had until December 31, 2014 to file their final accountability report and that their independent auditor had 6 additional months to submit an audit report. However, in so doing, municipalities penalized themselves because, to have their public works program for the TECQ 2014-2018 approved, they must have obtained the release of the withholding relating to the final instalment under the TECQ 2010-2013 program. This withholding may only be released if the MAMOT has received the independent auditor’s report regarding the final accountability report for the TECQ 2010-2013 program.

The MAMOT is asking auditors working for municipalities whose clients are affected by this situation to disregard the deadline mentioned in the instructions for auditors and to do their utmost to complete their audit and submit their report before January 31, 2015 so that their municipal clients can have their public works program for the TECQ 2014-2018 approved by the MAMOT without delay.

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