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Municipalities on the move

CA Magazine, 2009-09, Vol.142 (7), p.49

Copyright CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS Sep 2009 ;ISSN: 0317-6878 ;CODEN: CAMADJ

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  • Title:
    Municipalities on the move
  • Author: Beauchamp, Tim
  • Subjects: Asset management ; Budgets ; Capital assets ; Collaboration ; Expenditures ; Federal legislation ; Financial reporting ; Financial statements ; Handbooks ; Legislation ; Municipal accounting ; Municipal finance ; Planning ; Provinces ; Public sector
  • Is Part Of: CA Magazine, 2009-09, Vol.142 (7), p.49
  • Description: The year 2009 will go down as a year to remember in the history of municipal financial reporting in Canada. Municipal accounting and financial reporting historically had their roots in provincial legislation and regulation. Provincial legislation set out the guiding principles for how a municipality prepared its budget, what was to be included in that budget and the resulting financial reporting. Acquisition of capital assets was generally included in a capital fund. The expenditures and the financing requirements were included and any balance remaining in this fund was considered part of the municipality's financial position. Municipalities are responsible for vast stocks of capital assets in the provision of public goods and services. The information required to assess the stewardship responsibilities of the government in its management of those assets is not provided. Collaboration, a willingness to change and the benefits arising out of accounting for and reporting tangible capital by municipalities have created momentum among the various disciplines involved in municipal tangible capital assets.
  • Publisher: Toronto: CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS
  • Language: English
  • Identifier: ISSN: 0317-6878
    CODEN: CAMADJ
  • Source: Alma/SFX Local Collection
    ProQuest Central
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