What we do?
Our mandate is to conduct audits of the accounts and business affairs of the Ville de Montréal and its agencies covered under section 107.7 of the Cities and Towns Act, mainly legal entities:
- That are part of the reporting entity of the Ville de Montréal or for which the City names more than 50% of the members of the board of directors or holds 50% of the units or voting shares in circulation;
- For which more than half of their financing is secured by funds from the Ville de Montréal, and whose annual revenue is equal to or greater than $1,000,000.
The auditing of accounts and business affairs consists, to the extent deemed appropriate by the Auditor General, of financial audits, performance audits, and audits to verify compliance of operations with laws, regulations, policies, and directives.
List of agencies that are part of the reporting entity of the Ville de Montréal or for which the City names more than 50% of the members of the board of directors or holds 50% of the units or voting shares in circulation:
- Société de transport de Montréal
- Société en commandite Transgesco
- Société du parc Jean-Drapeau
- Office de consultation publique de Montréal
- Corporation Anjou 80
- Agence de mobilité durable
- Bureau du taxi de Montréal
- BIXI Montréal
- Office municipal d’habitation de Montréal
- Conseil des arts de Montréal
- Société d’habitation et de développement de Montréal
For a complete definition of funding
Types of Audits
The financial audit is planned and conducted to obtain reasonable assurance that the financial statements do not contain significant irregularities. We carry out the audit in accordance with generally recognized Canadian Auditing Standards (CAS).
The objective of the performance audit of resources is to determine whether the resources at the disposal of the Ville de Montréal and its agencies are managed economically, efficiently and effectively.
An optimization audit is an independent and objective assessment of the way the Ville de Montréal and its agencies manage and account for their activities. We conduct our audits in compliance with the Canadian Standard on Assurance Engagements (CSAE) 3001, of the CPA Canada Handbook – Assurance, as well as other Canadian assurance standards.
The information technology audit is an integral part of performance audits.
The objective of the compliance audit is to ensure that the operations and activities conducted by the Ville de Montréal and its agencies comply with the laws, regulations, policies, and directives governing them.
The Auditor General :
- Must, each time city council so requests, conduct an investigation and report on any matter under her or his jurisdiction, but such an investigation may not, however, take precedence over the primary responsibilities of the position;
- May exercise certain rights to investigate any legal entity that receives a yearly grant of at least $100,000 from the Ville de Montréal;
- May examine, regarding the use of financial assistance granted by the Ville de Montréal or by one of the agencies that it controls, the accounts or documents of any person who has benefited from such assistance.