Summary
We issued unqualified independent auditor’s reports on the 2017–2018 financial statements for the Ministry of Municipal Affairs and the Department of Municipal Affairs.
There are no new recommendations to the department, Improvements Districts’ Trust (Improvement Districts 4, 9, 12, 13, 24, 25 and 349), Kananaskis Improvement District, and Special Areas Trust in this report. There are two outstanding recommendations, one of which has been outstanding for more than three years.
The department implemented our October 2015 recommendation to develop and implement an improved method for updating and supporting its estimated disaster recovery program liability—see below.