Download PDF (619 ko )FSST and CSST Financial Statements 2007

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Commission de la santé et de la sécurité du travail Financial Statements for the Year Ended December 31, 2007
Management’s Report CSST Financial Statements The financial statements of the Commission de la santé et de la sécurité du travail (CSST) are prepared by management, which is responsible for the integrity and fairness of the data, including significant accounting judgements and estimates. This responsibility includes the choice of appropriate accounting policies in keeping with Canadian generally accepted accounting principles. The financial information contained elsewhere in the Annual Management Report is consistent with these financial statements. To fulfil its responsibilities regarding the integrity and fairness of the financial statements, management exercises the internal controls necessary to provide users with reasonable assurance that the financial information is relevant and reliable and the assets are adequately safeguarded. The internal audit branch conducts periodic audits to ensure that the internal controls applied uniformly by the CSST are adequate and sustained. CSST management recognizes that it is responsible for administering its affairs in accordance with the statutes and regulations governing it. The Board of Directors is responsible for monitoring the manner in which management fulfils its responsibilities regarding financial information, and approves the financial statements. The Audit Committee, whose members are not part of management, assists the Board of Directors in this mandate. This Committee meets with management and the Auditor General, reviews the financial statements and recommends the approval thereof to the Board of Directors. The Auditor General of Québec has audited the financial statements of the CSST in accordance with Canadian generally accepted auditing standards. The Auditor’s report sets out the nature and scope of this audit and expresses the Auditor’s opinion. The Auditor General has free access to the audit committee to discuss audit-related issues. Luc Meunier Chairman of the Board and Chief Executive Officer André Beauchemin Vice-President, Finance Québec City, Canada, March 24, 2008 36
Page 1 and 2: FSST and CSST Financial Statements
Page 3 and 4: The Financial Statements of the Com
Page 5 and 6: Trustee’s Report FSST Financial S
Page 7 and 8: Actuarial Report regarding the Comm
Page 9 and 10: Actuarial Consultant’s Report reg
Page 11 and 12: Fonds de la santé et de la sécuri
Page 13 and 14: Fonds de la santé et de la sécuri
Page 15 and 16: FSST Financial Statements Retrospec
Page 17 and 18: Fair value Fair value is the amount
Page 19 and 20: FSST Financial Statements i) Actuar
Page 21 and 22: 4. Investment Income and Interest o
Page 23 and 24: 6. For a Safe Maternity Program FSS
Page 25 and 26: However, this surplus of $2,589,000
Page 27 and 28: 10. Tangible Assets FSST Financial
Page 29 and 30: 14. Long-term Debts FSST Financial
Page 31 and 32: 16. Cash Flows FSST Financial State
Page 33 and 34: 18. Related Party Transactions FSST
Page 38 and 39: Auditor’s report To the National
Page 40 and 41: Commission de la santé et de la s
Page 42 and 43: Commission de la santé et de la s
Page 44 and 45: Contributions from the FSST In acco
Page 46 and 47: c) Intangible assets Intangible ass
Page 48 and 49: 5. Financing of Administrative Trib
Page 50 and 51: 10. Provision for Sick Leave and Va
Page 52 and 53: To account for the administration o
Page 54 and 55: 14. Financial Instruments Managemen
Page 56: www.csst.qc.ca : a website linked t

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