City of Courtenay Annual Report 2021 draft

FINANCIAL STATEMENTS The Corporation of the City of Courtenay

Management’s Responsibility for Financial Reporting The preparation of information in these Consolidated Financial Statements is the responsibility of management. The consolidated financial statements have been prepared in accordance with Canadian public sector accounting standards and are outlined under “Significant Accounting Policies” in the notes to the financial statements. Management maintains a system of internal accounting controls to provide reasonable assurance that assets are safeguarded and that transactions are authorized, recorded, and reported properly. Management also maintains a program of proper business compliance. MNP LLP, the City’s independent auditors, have audited the accompanying consolidated financial statements. Their report accompanies this statement.

Adam Langenmaier, BBA, CPA, CA Director of Financial Services

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City of Courtenay | 2021 Annual Report