Click here to load reader

Financial Statements of - Hawkesbury · PDF fileWe have audited the accompanying consolidated financial statements of the ... financial statements based on our audit ... des procédures

  • View
    212

  • Download
    0

Embed Size (px)

Text of Financial Statements of - Hawkesbury · PDF fileWe have audited the accompanying consolidated...

  • Consolidated financial statements of the

    tats financiers consolids de la

    Corporation of the Town of

    Hawkesbury/Corporation de

    la Ville de Hawkesbury

    December 31, 2015

    31 dcembre 2015

  • Corporation of the Corporation de la

    Town of Hawkesbury Ville de Hawkesbury December 31, 2015 31 dcembre 2015

    Table of contents Table des matires Independent Auditors Report Consolidated statement of operations Consolidated statement of financial position Consolidated statement of change in net debt Consolidated statement of cash flow Notes to the consolidated financial statements Schedules Consolidated tangible capital assets - Schedule 1 Consolidated accumulated surplus - Schedule 2 Statement of operations for the reserves and

    reserve funds - Schedule 3 Statement of operations for investments - Schedule 4 Statement of expenses by object - Schedule 5

    Supplementary financial information Statement of operations .Waterworks .Sanitary sewers .Waste collection Hawkesbury Public Library Board .Independent Auditors Report .Statement of operations .Statement of financial position .Statement of change in net financial assets .Statement of cash flow .Notes to the financial statements .Statement of operations for the reserves and reserve funds - Schedule 1

    Page 1 - 2 3 4 5 6 7 - 16 17 18 19 20 21 22 23 24 1 - 2 3 4 5 6 7 - 11 12

    Rapport de lauditeur indpendant tat consolid des rsultats tat consolid de la situation financire tat consolid de la variation de la dette nette tat consolid des flux de trsorerie Notes complmentaires aux tats financiers consolids Annexes Immobilisations corporelles consolides - Annexe 1 Excdent accumul consolid - Annexe 2 tat des rsultats des rserves et des fonds de rserve - Annexe 3 tat des rsultats des placements - Annexe 4 tat des charges par nature - Annexe 5 Renseignements complmentaires tat des rsultats .Aqueduc .gouts sanitaires .Cueillette dordures Conseil de la bibliothque publique de Hawkesbury .Rapport de lauditeur indpendant .tat des rsultats .tat de la situation financire .tat de la variation des actifs nets .tat des flux de trsorerie .Notes complmentaires aux tats financiers .tat des rsultats des rserves et du fonds de rserve - Annexe 1

  • Corporation of the Corporation de la

    Town of Hawkesbury Ville de Hawkesbury December 31, 2015 31 dcembre 2015

    Table of contents Table des matires Business Improvement Area Commission .Independent Auditors Report .Statement of operations .Statement of financial position .Statement of cash flow .Notes to the financial statements Hawkesbury Community Industrial Strategic Planning Association .Review Engagement Report .Statement of operations and changes in net assets .Statement of financial position .Statement of cash flow .Notes to the financial statements Hawkesbury Hydro Inc. .Independent Auditors Report .Balance sheet .Statement of income .Statement of changes in equity .Statement of cash flows .Notes to the financial statements

    Page

    1 - 2 3 4 5 6 - 9 1 - 2 3 4 5 6 - 10 1 - 2 3 4 5 6 7 - 40

    Commission de la Zone dAmlioration Commerciale .Rapport de lauditeur indpendant .tat des rsultats .tat de la situation financire .tat des flux de trsorerie .Notes complmentaires aux tats financiers Association Communautaire de Dveloppement Stratgique Industriel de Hawkesbury .Rapport de mission dexamen .tat des rsultats et lvolution de lactif net .tat de la situation financire .tat des flux de trsorerie .Notes complmentaires aux tats financiers Hydro Hawkesbury Inc. .Rapport de lauditeur indpendant .Bilan .tat du rsultat .tat des variations des capitaux propres .Tableau des flux de trsorerie .Notes complmentaires aux tats financiers

  • Page 1

    Independent Auditors Report

    To the Members of Council, Inhabitants and Ratepayers of the

    Corporation of the Town of Hawkesbury

    We have audited the accompanying consolidated financial statements of the Corporation of the Town of Hawkesbury

    (the Municipality), which comprise the consolidated statement of financial position as at December 31, 2015, and

    the consolidated statements of operations, change in net debt and cash flow for the year then ended, and a summary of

    significant accounting policies and other explanatory information.

    Managements Responsibility for the Consolidated Financial Statements

    Management is responsible for the preparation and fair presentation of these consolidated financial statements in

    accordance with Canadian public sector accounting standards, and for such internal control as management

    determines is necessary to enable the preparation of consolidated financial statements that are free from material

    misstatement, whether due to fraud or error.

    Auditors Responsibility

    Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We

    conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that

    we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the

    consolidated financial statements are free from material misstatement.

    An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the

    consolidated financial statements. The procedures selected depend on the auditors judgment, including the

    assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or

    error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and

    fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the

    circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control.

    An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of

    accounting estimates made by management, as well as evaluating the overall presentation of the consolidated

    financial statements.

    We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit

    opinion.

    Opinion

    In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of

    the Municipality as at December 31, 2015, and the results of its operations and its cash flows for the year then ended

    in accordance with Canadian public sector accounting standards.

    Chartered Professional Accountants

    Licensed Public Accountants

    April 25, 2016

    Deloitte LLP 300 McGill Street Hawkesbury, Ontario K6A 1P8 Tel.: 613-632-4178 Fax: 613-632-7703

    www.deloitte.ca

  • Page 2

    Deloitte S.E.N.C.R.L./s.r.l.

    300, rue McGill

    Hawkesbury, Ontario

    K6A 1P8

    Tl. : 613-632-4178

    Tlc. : 613-632-7703

    www.deloitte.ca

    Rapport de lauditeur indpendant

    Aux membres du Conseil, rsidents et contribuables de la

    Corporation de la Ville de Hawkesbury

    Nous avons effectu laudit des tats financiers consolids ci-joints de la Corporation de la Ville de Hawkesbury (la

    Municipalit ), qui comprennent ltat consolid de la situation financire au 31 dcembre 2015, et les tats

    consolids des rsultats, de la variation de la dette nette et des flux de trsorerie pour lexercice clos cette date, ainsi

    quun rsum des principales mthodes comptables et dautres informations explicatives.

    Responsabilit de la direction pour les tats financiers consolids

    La direction est responsable de la prparation et de la prsentation fidle de ces tats financiers consolids

    conformment aux Normes comptables canadiennes pour le secteur public, ainsi que du contrle interne quelle

    considre comme ncessaire pour permettre la prparation dtats financiers consolids exempts danomalies

    significatives, que celles-ci rsultent de fraudes ou derreurs.

    Responsabilit de lauditeur

    Notre responsabilit consiste exprimer une opinion sur les tats financiers consolids, sur la base de notre audit.

    Nous avons effectu notre audit selon les normes daudit gnralement reconnues du Canada. Ces normes requirent

    que nous nous conformions aux rgles de dontologie et que nous planifiions et ralisions laudit de faon obtenir

    lassurance raisonnable que les tats financiers consolids ne comportent pas danomalies significatives.

    Un audit implique la mise en uvre de procdures en vue de recueillir des lments probants concernant les montants

    et les informations fournis dans les tats financiers consolids. Le choix des procdures relve du jugement de

    lauditeur, et notamment de son valuation des risques que les tats financiers consolids comportent des anomalies

    significatives, que celles-ci rsultent de fraudes ou derreurs. Dans lvaluation de ces risques, lauditeur prend en

    considration le contrle interne de lentit portant sur la prparation et la prsentation fidle des tats financiers

    consolids afin de concevoir des procdures daudit appropries aux circonstances, et non dans le but dexprimer une

    opinion sur lefficacit

Search related