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2006 Consolidated Financial Report
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2006 Consolidated Financial Report
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Last modified
7/13/2023 11:48:36 AM
Creation date
6/29/2007 2:11:28 PM
Metadata
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Template:
F - Finance and Accounting
F - Finance and Accounting - Date
12/31/2006
Type of Document
Financial Statements
F - Finance and Accounting - Description
2006 Consolidated Financial Report
F - Finance and Accounting - Department
Finance
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<br />County of Essex <br />Office of the Director of Corporate Services I Treasurer <br />Administrative Report <br /> <br />To: <br /> <br />Warden Santos and Members of County Council <br /> <br />From: <br /> <br />Robert J. Maisonville <br />Director of Corporate Services I Treasurer <br /> <br />Subject: <br /> <br />Presentation of the 2006 County of Essex Consolidated Financial Report <br /> <br />Date: <br /> <br />June 20, 2006 <br /> <br />Report: <br /> <br />2007 -R15-FIN-0620-RM <br /> <br />Purpose <br /> <br />To present the 2006 County of Essex Consolidated Financial Report detailing the consolidated <br />results of operations for the year ended December 31, 2006, and the financial position of the <br />Corporation as at December 31,2006. <br /> <br />Backaround <br /> <br />The 2006 County of Essex Consolidated Financial Report includes the operations of the following: <br />Essex County Library Board <br />Essex-Windsor Solid Waste Authority <br /> <br />The agreement between the County of Essex and the City of Windsor establishing the Essex- <br />Windsor Solid Waste Authority (EWSWA) requires that an audit of the accounts of the Authority <br />be conducted. Consistent with the Public Sector Accounting Board (PSAB) reporting changes <br />introduced in 2000, the Corporation's Consolidated Financial Statements include fifty percent <br />(50%) of EWSWA's financial statements, representing the proportionate share for which the <br />Corporation has control of EWSWA operations. Prior to 2000, the EWSWA's financial statements <br />were consolidated 100% within the Corporation's statements. Adoption of the PSAB standards <br />more accurately reflect the Corporation's share of indebtedness associated with the EWSWA's <br />operation and reduce considerably the total debt burden reported on the Corporation's <br />consolidated financial statements. <br /> <br />The Essex County Civic and Education Centre is not consolidated. The County's contribution to <br />the operations of the Civic Centre, and its share of the Centre's surplus is reported in the <br />Consolidated Financial Report. <br /> <br />The Sun Parlor Home Residents' Trust Fund is not consolidated. The operations of the Fund are <br />reported separately in the Consolidated Financial Report on the Trust Fund Statement of <br />Financial Position and Statement of Continuity. <br /> <br />
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