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Important clarification on VFM audits (performance audits) of municipalities with 10,000 to 99,999 residents

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Contrary to what some seem to believe, municipalities with 10,000 to 99,999 residents are not required to adopt a by-law by September 1, 2019 entrusting their performance audit to the Commission municipale du Québec (CMQ).

  • A by-law can be adopted at any time as of 2019 and for subsequent years. However, once adopted, the election becomes irrevocable.
  • A municipality’s independent auditor can carry out the VFM audit mandate if the municipality requests it or if a by-law was not adopted before September 1 of the previous year.
  • For municipalities that would like the CMQ to carry out their VFM audit, a by-law to that effect must be adopted before September 1 of the previous year. For example, if a municipality adopted its by-law on August 17, 2020, the CMQ could assume the municipality’s VFM audit in 2021. If the by-law were instead adopted on September 21, 2020, the CMQ could assume the audit only as of 2022.

See which situations apply before you advise a municipality (in french only) >

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