PUBLIC – Minutes of the meeting of the Gatineau City Council committee of the whole held in the committee room of the Maison du citoyen, 25 Laurier Street, Gatineau, on Tuesday, June 23, 2026, at 9:04 a.m., at which are present, Ms.
Read full translation
2025 Financial Statements and Surplus Management
Agenda Items
- Process – Filing of Financial Statements;
- Auditor's Report;
- PO-057 – Surplus Management;
- 2025 Financial Results;
- Explanation of the financial situation;
- Funding of the shortfall;
- Funds and reserves;
- Debt indicators;
- Recommendations.
Recommendations
CE-FIN-2026-002: To receive the filing of the financial statements: project number 147507.
CE-FIN-2026-003: To approve the allocation of the surplus as well as the funding of the 2025 shortfall: project number 147514.
Discussion Summary
A question and comment period took place. It was noted that the administration had already received a request regarding the best time to delve into the various concepts related to the financial statements. Questions were raised regarding property tax revenue. There was a desire to know the reason for the $28 million shortfall. Additionally, questions were raised regarding amounts related to transportation, environmental hygiene, and work that could not be completed. The administration shared responses to the questions raised. Some elements will be transmitted later as they require a higher level of detail and drilling down.
It is understood that at the end of the year there is a surplus and that the municipal council has the freedom to allocate these surpluses to different envelopes. It is understood that the shortfall is relative to the application of the policy. There is a political choice to take amounts from lower-priority reserves and move them to higher-priority reserves. More explanations are desired on these proposals. Regarding administrative mechanics, it is indicated that the surplus is allocated according to the applicable policy. There is an amount of $8 million that was proposed not to be allocated. Most allocations come from previous decisions or ongoing commitments. Regarding the political component, the required reserves are specified and a discussion will have to take place on the use of these reserves. It is emphasized that the Policy was adopted on principles and that what is presented today is what is done in practice by the municipal council. Also, comments were made to the effect that the Policy is too demanding and that the reserve ratios should be reviewed. The reduction of the surplus was commented on, and clarifications were requested on the reasons for this $54 million decrease in a single year. It is specified that this difference was sent to the reserves last year and according to the provisions of the Policy.
Clarifications were provided on the various political positions shared during the election campaign. Questions were raised regarding operating activities and the commitments of Mayor Maude Marquis-Bissonnette, particularly regarding costs related to the Tramway. Clarifications were provided regarding the room for maneuver and all the elements that compose it. For the repair of traffic lanes frequently used by heavy trucks, it is proposed to consider buses that pass on residential streets and affect their lifespan. Questions and comments were formulated on the capacity of investments and what will be expected in 2026. Details were shared by the administration regarding investment income forecasts.
Read full translation
Organization of the Legal Affairs Department and Case Handling Methods
Presentation by Me Benjamin Beauchamp and Me Christian Tanguay.
The objectives of the presentation are: • to explain the organization of the Legal Affairs Department and the different methods of processing legal files; • to explain the mechanisms used to establish the provision recorded in the notes to the consolidated financial statements; • to explain financial management mechanisms to deal with various types of financial risks.
Presentation Plan:
- Mandate of Legal Affairs;
- Organizational chart;
- Civil and administrative affairs;
- Advisory services and penal prosecutions;
- Mechanisms – Financial provisions;
- Mechanisms – Financial management.
Discussion Summary
A question and comment period took place. Regarding financial risk, a question was raised regarding the 2025 financial statements presented earlier today and the non-registration of a provision in certain files. Specific files could be discussed in camera, but the financial statements are consolidated and general examples were presented. Audits are performed by auditors at the law firms concerned to ensure the reliability and veracity of the items recorded. Clarifications were given regarding provisions vs. series of ongoing files. Furthermore, it was asked whether reputational risk is quantified when lawsuits are filed against the City, beyond the amount of the fine. In penal matters, the City has no discretion (rules of the DPCP and not the City). The way decisions are made for case follow-up was explained. Regarding civil files, the City's risk is multifaceted. The City is a guardian of public funds, so an analysis is carried out for the various files. Citizens must be treated with equity. A distinction was made between reserves and provisions.