Asset Management
PS 3280 – Asset Retirement Obligations, in Plain Language
It has been a decade since the Public Sector Accounting Board (PSAB) required local governments to incorporate capital assets into financial statements with PS 3150.
Tag: Municipalities
Asset Management
Asset Management for Small Communities
Small communities in Canada may serve fewer citizens and own fewer assets, but they are still required to deliver the same range of necessary services
Climate Change
Curing the Flaw of Averages in Climate Change
The Flaw of Averages occurs when uncertainties are replaced by single number average estimates. It states that plans based on average assumptions are wrong on
Finance & Budgeting
Financial Indicators: Bringing Your “AAA” Game
There is increasing focus on the fiscal health of Canadian local governments in the wake of challenging economic conditions, both in our country and worldwide.
Finance & Budgeting
Participatory Budgeting: Challenges and Opportunities
The first time I experienced a raclette dinner party, the host told me with delight, “everyone loves raclette because you choose what to eat and
Asset Management
Funding for Infrastructure & Other Community Benefits in British Columbia
Local governments in British Columbia face growing financial pressure as infrastructure demands increase, senior levels of government continue to download responsibilities on to them and
Asset Management
ICIP Across Canada: A Province-by-Province Snapshot
The Investing in Canada Plan (ICIP) is investing $180 billion over 12 years in four overarching areas: public transit, green infrastructure, social infrastructure and rural
Finance & Budgeting
Bill 108, More Homes, More Choice Act: A Municipal Perspective
The Province of Ontario’s Bill 108, the More Homes, More Choice Act, received Royal Assent on June 6, 2019. The Bill was introduced at the beginning
Finance & Budgeting
Property Taxes: A Warning from the West
Local business owners in many municipalities across the country are feeling the sting of skyrocketing property taxes. This is perhaps nowhere more apparent than in
Open Data
Solving a Global City Data Deficit with a Made-in-Canada Approach
Cities across Canada and worldwide are collecting vast amounts of local-level data to meet varying local, national and international challenges. Resilience, climate change and the