Municipal financial reporting and accounting manual (FRAM)
Overview of the Financial Reporting and Accounting Manual Regulation. The manual outlines municipal financial reporting and policy requirements for municipalities and villages.
The Financial Reporting and Accounting Manual (FRAM) provides municipalities and villages with municipal financial reporting and audit requirements, along with specific accounting policies.
File size: 1.5 MB
- Appendix A - Line Number Dictionary (607.49 KB)
- Appendix B - Financial Information Return (1021.32 KB)
- Appendix C - Statement of Estimates Assessment (2.57 MB)
- Appendix D - Statement of Estimates Budget (205.09 KB)
- system for accounting and reporting
- specific accounting policies for Nova Scotia municipalities
- financial information return requirements
- municipal audit requirements
- statement of estimates requirements