Hometime

Hometime · Alberta legislation

CPA Condominium Property Act

CPA · Education Act

Part 6 — Finance and Property Division 1 Finance

139 Financial reporting to the Minister

Current to 2025-12-11 · Official PDF

(1) The fiscal year of a board is September 1 to the following
August 31, unless otherwise specified by the Minister.
(2) The board shall, in each year, do the following:
(a) on or before May 31, or a nother date specified by the
Minister, prepare and submit to the Minister a budget for the
fiscal year beginning on the following September 1;
(b) on or before November 30, or another date specified by the
Minister, submit to the Minister, in the form prescribed by
the Minister, copies of
(i) the board's financial statements,
(ii) the auditor's report on the board's financial statements,
and

(iii) any written communications between the auditor and the
board respecting the systems of internal control and
accounting procedures of the board.
(3) The Minister in the Minister's discretion may publish or
otherwise disseminate all or any of the items submitted to the
Minister pursuant to subsection (2)(b).