July 2021 Board of Health Meeting - Annual Audited Financial Statements for the year-ended December 31, 2020 Other

The accompanying financial statements of the Windsor-Essex County Health Unit (“Health Unit”) are the responsibility of the Health Unit’s management and have been prepared in compliance with legislation, and in accordance with Canadian public sector accounting standards for local governments established by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. A summary of the significant accounting policies are described in Note 1 to the financial statements. The preparation of financial statements necessarily involves the use of estimates based on management’s judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods.