avis aux membres cpa

Veuillez noter que vos rapports de formation continue obligatoire seront temporairement inaccessibles les 9 et 10 octobre. Merci de votre compréhension.

Main weaknesses and errors identified in financial reports of municipal organizations

Back to search

Published on


The Ministère des Affaires municipales et de l’Occupation du territoire (MAMOT) recently published a briefing note on the main weaknesses and errors identified in the financial reports (FRs) of municipal organizations. Published as a supplement to the Guide du rapport financier 2014, this briefing note is intended to inform FR preparers and auditors about the main weaknesses and errors identified by MAMOT, some of which relate to FR audited pages, and how to rectify them.

Issues covered:

  • net total long-term debt (page S25);
  • effective aggregate taxation rate (pages S32 to S34);
  • consolidation eliminations (pages S7 and S11);
  • breakdown of accumulated surpluses (deficits) (page S23-1);
  • revenue analysis (pages S27-1 to S27-7), including the tax for 9-1-1 emergency centres;
  • long-term debt analysis (page S37);
  • compensation analysis (page S43).

The Order’s working group on municipal governments invites members with municipal clients to read the briefing note on MAMOT’s website under “Rapport financier”.

1.0.0.0