RTA · Municipal Government Act
Part 8 — Financial Administration
281 Auditor's reports
on the annual financial statements and financial information return
of the municipality.
(2) The reports on the annual financial statements and financial
information return must be in accordance with
(a) Canadian generally accept ed accounting principles for
municipal governments, which are the standards approved
by the Public Sector Accounting Board included in the CPA
Canada Public Sector Accounting Handbook, and
RSA 2000
(b) any modifications of the principles referred to in clause (a)
or any supplementary principles established by the Minister
by regulation.
(3) The auditor must separately report to the council any improper
or unauthorized transaction or non-compliance with this or another
enactment or a bylaw that is noted during the course of an audit.
(4) The council or the Minister may require any further
examination and report from the auditor.
RSA 2000 cM-26 s281;2014 cC-10.2 s181;2022 c16 s9(59)
282 Repealed 2022 c16 s9(60).