The Municipality’s financial period is from January 1st to December 31st.
The municipal secretary-treasurer, whose responsibilities include the Finance services department , is mandated to ensure management of the municipality’s financial resources. This service establishes administrative controls, oversees their application and coordinates follow-up of the budget throughout the fiscal year.
The Finance services department produces annual and supplementary tax accounts (when updating the role and transfer notices, etc.), manages their perception, administers all the accounting, processes payroll, manages temporary loans, long term debt and any other form of financing. In order to ensure the consistent, overall management of municipal finances, the Finance services department works on a daily basis with all the other municipal services. The director general then provides a full account to the municipal council.
During the period of November 15 to December 31, the municipal council must draft and adopt the budget for the next fiscal year. The budget must include costs for the three-year capital expenditure program (described above) for the fiscal year in question and take into consideration that the budget must balance, in other words, anticipate that revenues equal expenses.
One exception can be applied to the above mentioned period regarding the time frame for adopting the budget, and that would be in a year when there is a general election in which case, the deadline for adopting the budget can be delayed until January 31 following the election.
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The results for the financial period of every year are prepared by an independent accounting firm appointed by the municipal council. These financial statements produced by the external auditor are carried out according to recognized accounting rules. The financial report and the external auditor’s report also attest to the application and compliance of municipal global tax rates.
These reports are tabled by the municipal secretary-treasurer during the general meeting that follows the presentation of these financial statements by the accounting firm to the municipal councillors.
These results are subsequently sent to the ministère des Affaires municipales et de l’Habitation (MAMH).
Exceptions apart, as in the case of a pandemic (the financial statements for 2019 and possibly for 2020), the mayor reports to citizens no later than June by filing his summary of the highlights of the financial results during a regular council meeting. This could be at the same meeting when the external auditor’s report is tabled or the following meeting.
The Mayor’s summary of highlights, which was called the Mayor’s Report until 2018, is published throughout the municipality in accordance with terms laid out by the council.