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.


52 pages
File size: 1.4 MB
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Appendices


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