PSAB GAAP for Manitoba Municipalities

PUBLIC SECTOR ACCOUNTING BOARD (PSAB) GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) FOR MANITOBA MUNICIPALITIES
 
Background
 
The Chartered Professional Accountants of Canada (CPA Canada) through the Public Sector Accounting Board (PSAB) sets the standards for government accounting and financial reporting. Beginning on January 1, 2009, CPA Canada is requiring that all governments in Canada, including local governments, adopt PSAB generally accepted accounting principles (PSAB GAAP).
 
Resources for Municipalities
 
The following links provide information on PSAB GAAP for Administrative Officers and Municipal Auditors.
 
The 2020 audited financial statement template to be used by municipal auditors is available in the Templates and Worksheets section.
 
Sample Financial Statements
 

 

Manuals and Guides
 

 

Templates and Worksheets
 

 

 

Additional information is available from the Association of Manitoba Municipalities website (Publications/Documents/PSAB): 

Municipal Relations
Municipal Governance
Phone: (204) 945-2572
Fax: (204) 948-2780
E-mail: mrmca@gov.mb.ca