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

Trustee’s Report
FSST Financial Statements
The Commission de la santé et de la sécurité du travail (CSST), in its capacity as trustee of the
Fonds de la santé et de la sécurité du travail (FSST), prepares the financial statements of this trust.
It 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, CSST
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 interne 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 the FSST.
In accordance with accepted actuarial practice, the CSST’s actuaries evaluate commitments to cover
future payments under compensation programs for work-related injuries, the For a Safe Maternity
program, administrative expenses and expenses for the financing of administrative tribunals regarding
events that occurred on or before December 31, 2007, as they appear in the FSST’s financial
statements, and report their conclusions to the CSST’s Audit Committee.
The CSST’s Board of Directors is responsible for monitoring the manner in which management fulfils
its responsibilities regarding financial information, and approves the financial statements. The CSST’s
Audit Committee, whose members are not part of CSST management, assists the Board of Directors
in this mandate. This Committee meets with CSST management and the Auditor General, reviews
the financial statements and recommends the approval thereof to the Board of Directors.
An actuary from the firm Eckler Ltée was appointed actuarial consultant to the CSST. His role is to
conduct an independent examination of the actuarial value of the commitments outlined in the FSST’s
financial statements.
The Auditor General of Québec has audited the financial statements of the FSST 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 may, without any restriction,
meet with the audit committee to discuss all matters concerning the audit.
For the Commission de la santé et de la sécurité du travail,
trustee of the Fonds de la santé et de la sécurité du travail
Luc Meunier
Chairman of the Board and Chief Executive Officer
André Beauchemin
Vice-President, Finance
Québec City, Canada, March 24, 2008
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