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

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) >