Financial Reporting

Post-secondary institutions prepare annual audited financial statements to satisfy financial reporting requirements of the various acts governing post-secondary institutions and to conform with Generally Accepted Accounting Principles (GAAP).

Under the Budget Transparency and Accountability Act, post-secondary institutions must also submit quarterly financial reports which are used as part of the government budget and fiscal plan, quarterly reports and public accounts which are available online at the Ministry of Finance Reports and Publications site.

Reporting Requirements

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