Financial accountability and infrastructure program audits for municipal organizations

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The Ministère des Affaires municipales et de l’Habitation (MAMH) has uploaded various documents and instructions (in French only) for auditors on its website and the SESAMM app:

2018 financial report and other financial documents for municipal organizations 
The SESAMM electronic delivery system includes the forms for the financial report (FR) and other 2018 financial documents for municipal organizations.

Projected 2019 ATR report for local municipalities
The optional form for the projected 2019 aggregate taxation rate for local municipalities is available through SESAMM.

Municipal financial reporting handbook
The MAMH has posted the December 2018 update of the Manuel de la présentation de l’information financière municipale on its website. A summary of the update is also available.

Auditors’ instructions for infrastructure programs
The MAMH has posted new versions of the auditors’ instructions for the FPC 1.1, TECQ 2014-2018, PIQM 1.5, FEPTEU 1 and FEPTEU 2 infrastructure programs on its website. The model independent auditor’s reports have been amended to comply with the new applicable reporting standards, including CAS 805. The new models were developed and validated by the Quebec CPA Order. Auditors working in the municipal sector are invited to read the instructions :


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