AR 158/2000 FINANCIAL INFORMATION RETURN REGULATION (Consolidated up to 112/2014)
ALBERTA REGULATION 158/2000
Municipal Government Act
FINANCIAL INFORMATION RETURN REGULATION Table of Contents
                1      Definitions
                2      Content of return
                3      Accounting principles
                4      Repeal
                5      Expiry
Definitions
1   In this Regulation,
                               (a)    “financial information return” means the financial information return referred to in section 277 of the Act;
                              (b)    “Financial Information Return Manual” means the Financial Information Return Manual prepared by the Department of Municipal Affairs.
AR 158/2000 s1;35/2007;68/2008
Content of return
2   The content of the financial information return is set out in the Financial Information Return Manual.
Accounting principles
3(1)  The financial information return must be prepared in accordance with
                               (a)    the generally accepted accounting principles for municipal governments recommended by the Canadian Institute of Chartered Accountants, and
                              (b)    the standards and principles set out in the Financial Information Return Manual.
(2)  If there is a conflict between the principles referred to in subsection (1)(a) and the standards or principles in subsection (1)(b), the standards and principles referred to in subsection (1)(b) prevail.
Repeal
4   The Financial Information Return Regulation (AR 376/94) is repealed.
Expiry
5   For the purpose of ensuring that this Regulation is reviewed for ongoing relevancy and necessity, with the option that it may be repassed in its present or an amended form following a review, this Regulation expires on July 1, 2019.
AR 158/2000 s5;71/2004;170/2009;112/2014