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.
47 pages
File size: 512 kB
File size: 512 kB
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Appendices
- Appendix A - Line item Dictionary (413.88 KB)
- Appendix B - Financial Information Return Form (255.05 KB)
- Appendix C - Statement of Estimates - Assessment Form (2.78 MB)
- Appendix D - Statement of Estimates - Budget Form (398.66 KB)
Information includes:
- system for accounting and reporting
- specific accounting policies for Nova Scotia municipalities
- financial information return requirements
- municipal audit requirements
- statement of estimates requirements
Department:
Municipal Affairs and Housing