CMQ releases audit of municipality’s triennial capital expenditure programs
Article published on 1 December 2021
last modification on 2 December 2021
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The Commission municipale du Québec (CMQ) released a report on November 30 which audited the municipalities with less than 100,000 residents on their triennial capital expenditure program (PTI) covering the years 2021 to 2023.

“The PTI is an essential planning tool for the municipal administration and it constitutes one of the important elements of the local development plan. It is also inseparable from the process related to the municipality’s budget forecasts since it makes it possible to assess and anticipate the financial implications of capital expenditures on future annual budgets,” the introduction to the report states (translated).

The PTI forecasts the intentions of the municipal administration when it comes to investments that they want to make to their fixed assets over the next three years, which can entail anything from purchasing a vehicle to upgrading the municipal wastewater system. It is also a vital piece of the local development plan, as it must comply with the development plans of the municipality and the MRC.

The law states that council’s deliberations on the PTI must be made during an exclusive meeting relating solely to it or the budget, demonstrating the importance of these documents. Proper public notice of the adoption must be given as well, similar to the budget.

Compliance in Pontiac

Overall, only 44% of the 1,074 municipalities surveyed in the audit met all their legal requirements, but the results in Pontiac were far below that.

The Municipality of Pontiac was the only jurisdiction in the region fully in compliance. The Municipalities of Clarendon and Mansfield-et-Pontefract met all the other criteria but did not adopt their PTI in an exclusive meeting.

The following municipalities did not adopt a PTI for 2021-23: Alleyn-et-Cawood, Bristol, Bryson, Campbell’s Bay, Chichester, Fort-Coulonge, L’Île-du-Grand-Calumet, L’Isle-aux-Allumettes, Litchfield, Otter Lake, Rapides-des-Joachims, Shawville, Sheenboro, Thorne and Waltham.

Portage-du-Fort was excluded from the report, and it is noted that this municipality was either subject to provisional administration, supervision or support from the Commission during the period in question.

The full report can be found here.

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