The Municipal Act sets out the scope of the auditor's examination respecting the financial statements, financial information returns, records, books of account and other information relating to the financial affairs of the municipality including (but not limited to):
- any funds of the municipality held in trust for the municipality
- any board, committee of other body that is established or appointed by the council and that administers funds of the municipality, and
- Audited Financial Statements for The Year Ended December 31, 2017
- Audited Financial Statements for the Year Ended December 31, 2018
- Audited Financial Statements for the Year Ended December 31, 2019
- Audited Financial Statements for the Year Ended December 31, 2020
- Audited Financial Statements for the Year Ended December 31, 2021
- Audited Financial Statements for the Year Ended December 31, 2022