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 2021 audited financial statement template to be used by municipal auditors is available in the Templates and Worksheets section.
Sample Financial Statements
Manuals and Guides
- A Guide for the Adoption of PS 3260: Liability for Contaminated Sites (PDF format, 493KB)
- Tangible Capital Assets: Reference Manual (PDF format, 213KB)
- Municipal Reporting Entity and Consolidations: Reference Manual (PDF format, 156KB)
- Obligations, Environmental Liabilities and Landfills: Reference Manual (PDF format, 162KB)
- Financial Statement Presentation and Disclosure: Reference Manual (PDF format, 1MB)
- Financial Statement Template - December 31, 2023 (Microsoft Excel format, 243KB)
- Financial Statement Template - December 31, 2022 (Microsoft Excel format, 215KB)
- Financial Statement Template - December 31, 2021 (Microsoft Excel format, 217KB)
- Financial Statement Template - December 31, 2020 (Microsoft Excel format, 212KB)
- Financial Statement Template - December 31, 2019 (Microsoft Excel format, 216KB)
- Financial Statement Template - December 31, 2018 (Microsoft Excel format, 225KB)
- Financial Statement Template - December 31, 2017 (Microsoft Excel format, 563KB)
- Financial Statement Template - December 31, 2016 (Microsoft Excel format, 563KB)
- Financial Statement Template - December 31, 2015 (Microsoft Excel format, 563KB)
- Financial Statement Template - December 31, 2014 (Microsoft Excel format, 576KB)
- Financial Statement Template - December 31, 2013 (Microsoft Excel format, 575KB)
- Financial Statement Template - December 31, 2012 (Microsoft Excel format, 574KB)
- Financial Statement Template - December 31, 2011 (Microsoft Excel format, 562KB)
- Financial Statement Template - December 31, 2010 (Microsoft Excel format, 558KB)
- Financial Statement Template - December 31, 2009 (Microsoft Excel format, 371 KB)
- TCA Continuity Schedule - 2022 to 2023 (Microsoft Excel format, 495 KB)
- TCA Continuity Schedule - 2021 to 2022 (Microsoft Excel format, 502 KB)
- TCA Continuity Schedule - 2020 to 2021 (Microsoft Excel format, 498KB)
- TCA Continuity Schedule - 2019 to 2020 (Microsoft Excel format, 503KB)
- TCA Continuity Schedule - 2018 to 2019 (Microsoft Excel format, 1.5MB)
- TCA Continuity Schedule - 2017 to 2018 (Microsoft Excel format, 1.4MB)
- TCA Continuity Schedule - 2016 to 2017 (Microsoft Excel format, 1.4MB)
- TCA Continuity Schedule - 2015 to 2016 (Microsoft Excel format, 1.4MB)
- TCA Continuity Schedule - 2014 to 2015 (Microsoft Excel format, 1.4MB)
- TCA Continuity Schedule - 2013 to 2014 (Microsoft Excel format, 1.2MB)
- TCA Continuity Schedule - 2012 to 2013 (Microsoft Excel format, 1.2MB)
- TCA Continuity Schedule - 2011 to 2012 (Microsoft Excel format, 1.2MB)
- TCA Continuity Schedule - 2010 to 2011 (Microsoft Excel format, 1.2MB)
- TCA Continuity Schedule - Town of Sampleford - 2010 to 2011 (Microsoft Excel format, 961KB)
- TCA Continuity Schedule - Town of Sampleford - December 31, 2009 (Microsoft Excel format, 743KB)
- Tangible Capital Asset Continuity Schedule Worksheet Template (Microsoft Excel format, 712KB)
- Entity Worksheet Template (Microsoft Excel format, 46KB)
- Consolidation Worksheet Template (Microsoft Excel format, 63KB)
- Discounted Future Cash Flows Worksheet (Microsoft Excel format, 29KB)
- Environmental Liabilities Checklist for Municipalities (Microsoft Excel format, 52KB)
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
