Proactive Disclosure

Evaluation Report

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Appendix 3

List of documents

List of documents Reviewed Joint Evaluations

Alberta Transportation, KPMG, Joint Gas Tax and Public Transit Fund Programs Evaluation, Draft Final Report v1.5, April 29, 2009, 28 pages
British Columbia, UBCM, AECOM, Joint Evaluation of the Gas Tax and Public Transit Fund Programs, Draft Final Report, February 2, 2009, 113 pages
Manitoba, PRA Inc., Joint Evaluation of the Gas Tax Fund and Public Transit Transfer Programs: Final Report, April 17, 2009, 98 pages
New Brunswick, Centre for Public Management Inc., Joint Evaluation of the Gas Tax Fund, February 2, 2009, 48 pages
Newfoundland and Labrador, Centre for Public Management Inc., Joint Evaluation of the Gas Tax Fund, March 18, 2009, 37 pages
Northwest Territories, Centre for Public Management Inc., Joint Evaluation of the Gas Tax Fund and the Public Transit Fund, Final Evaluation Report, February 23, 2009, 24 pages
Nova Scotia, Centre for Public Management Inc., Joint Evaluation of the Gas Tax & Public Transit Fund, Final Draft, January 8, 2009, 37 pages
Nunavut, Aarluk Consulting Inc., Joint Evaluation of the Gas Tax Fund and Public Transit Fund in Nunavut, February 2009, 118 pages
Ontario, AMO, Performance Management Network Inc., Joint Evaluation of the Federal Gas Tax Fund and Federal Public Transit Fund, Integrated Final Report, January 29, 2009, 57 pages
Ontario, City of Toronto, Centre for Public Management Inc., Joint Evaluation of the Gas Tax Fund / Public Transit Fund, December 18, 2008, 48 pages
Prince Edward Island, Centre for Public Management Inc., Joint Evaluation of the Gas Tax Fund and the Public Transit Fund, December 18, 2008, 42 pages
Saskatchewan, Centre for Public Management Inc., Joint Evaluation of the Gas Tax Fund and Public Transit Fund, March 25, 2009, 34 pages
Yukon, Malloch Graham + Associates, Evaluation of the Canada-Yukon Gas Tax Fund, February 2009, 26 pages

Quebec – Review of the Canada-Quebec Agreement

Québec, Réexamen des modalités de l'Entente Canada-Québec, sur la taxe sur l'essence, December 2008

Infrastructure Canada

Infrastructure Canada, Annual Reporting and Audit Reports Control Matrix, UBCM, AB, SK, MB, AMO, TO, QC, NB, NS, PEI, NU and YT
Infrastructure Canada, Centre for Public Management Inc., Final Documents Review Technical Report, Technical Report #1 of 4, February 11, 2008, 51 pages
Infrastructure Canada, Centre for Public Management Inc., Final Interviews Technical Report, Technical Report #3 of 4, February 28, 2008, 25 pages
Infrastructure Canada, Centre for Public Management Inc., Implementation Evaluation of the Gas Tax Fund, Final report, March 17, 2008, 58 pages
Infrastructure Canada, Centre for Public Management Inc., Survey Results Technical Report, Technical Report #4 of 4February 28, 2008, 16 pages
Infrastructure Canada, Evaluation Report of 2005-2009 Gas Tax Workshops, 4 pages
Infrastructure Canada, Gas Tax Fund and Public Transit Fund Reporting System, Recipient User Guide, Version 2.0, March 31, 2008, 26 pages
Infrastructure Canada, Gas Tax Fund and Public Transit Fund, Reporting Requirements Letter, Undated, 3 pages
Infrastructure Canada, Gas Tax Fund, Management Control Framework Guide, September 25, 2008, 54 pages
Infrastructure Canada, Performance Management Network Inc. & Wiltshire Consulting Inc.,
Integrated Results-based Management and Accountability Framework and Risk-based Audit Framework for the Gas Tax Fund (GTF) Transfer Payment Program, August 31, 2005, 58 pages

List of Summaries Prepared and Reviewed

Allocation Formulas
Annual Expenditure Report and Audit Requirements, Data Sources
Audit Requirements for Local Governments as Defined by the Provinces and Territories
Audited Annual Expenditure Report and Interim Annual Expenditure Report - Dates for Submission
Base Amounts, Definition, Period, and Infrastructure Categories
Capital Investment Plans, Dates for Submission, Period, and Content
Conservation Period for Accounts, Records, Invoices, Statements, Receipts, and Vouchers
Integrated Community Sustainability Plans, Dates for Submission, Scale and Exceptions
Local Government Reporting and Auditing Requirements
Outcomes Reports Requirements
Oversight, Partnership, Management and Technical Committee Issues and Decisions
Public Sector Accounting Board (PSAB) Compliance Dates
Requirements for Separate Account and Separate Accounting
Term, Termination and Dates for Review of the Agreements
Time Limits for Expenditures or Commitments
Transfer Conditions of Gas Tax Funds from Provinces and Territories to Local Governments

Canada-Provincial/Territorial/Associations Agreements: Gas Tax Fund

Canada-Alberta, Transfer of Federal Gas Tax Agreement, 2005-2015, 51 pages
Canada-BC-UBCM Transfer of Federal Gas Tax Agreement, 2005-2015, Agreement made as of September 2005, including Amendments and decisions by the Partnership Committee, up until April 1^st, 2008, 48 pages
Canada-Manitoba Transfer of Federal Gas Tax Agreement, 2005-2015, Agreement including Amendments up until February 23, 2007, 27 pages
Canada-New Brunswick, Transfer of Federal Gas Tax Agreement, 2005-2015, including Amendments up to October 6, 2008, 39 pages
Canada-Newfoundland and Labrador, Transfer of Federal Gas Tax Agreement, 2005-2015, including Amendments up to July 28, 2008, 28 pages
Canada-Northwest Territories Agreement on the Transfer of Federal Gas Tax Revenues under the New Deal for Cities and Communities, 2005-2015, 46 pages
Canada-Nova Scotia, Transfer of Federal Gas Tax Agreement 2005-2015, including Amendments up to July 23, 2008, 63 pages
Canada-Nunavut Agreement on the Transfer of Federal Gas Tax Revenues under the New Deal for Cities and Communities, 2005-2015, 37 pages
Canada-Ontario-AMO-City of Toronto, Transfer of Federal Gas Tax Agreement, including Amendments up to June 20, 2007, 15 pages
Canada-Prince Edward Island, Transfer of the Federal Gas Tax Agreement, including Amendments up until July 24, 2008, 35 pages
Canada-Québec, Entente de principe relative au transfert d'une partie des revenus de la taxe fédérale d'accise sur l'essence ainsi qu'un montant additionnel en vertu du projet de loi C-48, afin d'assurer le financement des infrastructures municipales et locales, dans une perspective de développement durable, 21 juin 2005, 7 pages
Canada-Québec, Entente finale sur la taxe sur l'essence, 28 novembre 2005, Modifiée le 30 novembre 2006, 14 pages
Canada-Saskatchewan, Transfer of Federal Gas Tax Agreement, including Amendments up to September 4, 2008, 50 pages
Canada-Yukon, Transfer of Federal Gas Tax Agreement, 32 pages

Canada-Provincial/Territorial/Associations Agreements: Public Transit Fund

Canada–Alberta, Agreement on The Transfer of Funds for Public Transit, 2006-2010, 27 pages
Canada-BC-UBCM, Agreement on the Transfer of Funds for Public Transit, 2006-2010, 31 pages
Canada–Manitoba, Agreement on The Transfer of Funds for Public Transit, 2006-2010, 28 pages
Canada–New Brunswick, Agreement on The Transfer of Federal Public Transit Funds, 2006-2010, 29 pages
Canada–Newfoundland and Labrador, Agreement on The Transfer of Funds for Public Transit under the New Deal for Cities and Communities, 2006-2010, 31 pages
Canada–Northwest Territories, Agreement on The Transfer of Funds for Public Transit under the New Deal for Cites and Communities, 2006-2010, 35 pages
Canada-Nova Scotia, Agreement on the Transfer of Federal Public Transit Funds, 2006-2010, 31 pages
Canada–Nunavut, Agreement on The Transfer of Federal Public Transit Funds, 2006-2010, 25 pages
Canada-Ontario-AMO-City of Toronto, Agreement on The Transfer of Funds for Public Transit under the New Deal for Cites and Communities, 2006-2010, 38 pages
Canada–Prince Edward Island, Agreement on The Transfer of Federal Public Transit Funds, 2006-2010, 27 pages
Canada–Saskatchewan, Agreement on The Transfer of Funds for Public Transit, 2006-2010, 31 pages
Canada–Yukon Agreement on The Transfer of Federal Public Transit Funds, 2006-2010, 27 pages

Provincial/Territorial/Associations Agreements with Eligible Recipients, Administrative Documents, Annual Expenditure Reports, Capital Investment Plans and Integrated Community Sustainability plans, Guides, Forms, Toolkits and Templates, other Documents

ALBERTA

Alberta, Administrative Procedures for the New Deal for Cities and Communities, 27 pages
Alberta, Administrative Procedures for the New Deal for Public Transit, A Supplement to the New Deal for Cities and Communities, 1 page
Alberta, Alberta Association of Municipal Districts and Counties, Integrated Community Sustainability Plan (ICSP) Toolkit
Alberta, Application for Program Acceptance Form
Alberta, Memorandum of Agreement – New Deal for Cities and Communities, Provincial/Municipal, 17 pages
Alberta, Memorandum of Agreement – Public Transit New Deal, Provincial/Municipal, 5 pages
Alberta, Multi-Year Capital Infrastructure Program Form
Alberta, Project Profile Form
Alberta, Statement of Funding and Expenditures Form

British Columbia/UBCM

British Columbia, Guide to the Amortization of Tangible Capital Assets, May 2008, 21 pages
British Columbia, UBCM, Annual Reporting Gas Tax and Public Transit Agreements, May 2, 2008, 2 pages
British Columbia, UBCM, Capacity Building and Integrated Community Sustainability Planning Guide, December 2007, 6 pages
British Columbia, UBCM, Community Works Fund Agreement including Amendments up until June 20, 2006, 9 pages
British Columbia, UBCM, Gas Tax General Questions and Answers, Undated, 8 pages
British Columbia, UBCM, Gas Tax Reporting, Undated, 22 pages
British Columbia, UBCM, Gas/Tax Public Transit, Annual Expenditure Report, September 2008, 63 pages
British Columbia, UBCM, Instructions for Completing the Pooled Funds Claim Form, Undated, 4 pages
British Columbia, UBCM, Pooled Funds Claim Form
British Columbia, UBCM, Public Transit Agreement
British Columbia, UBCM, Regionally Significant Project, Tier 1 and 2 Strategic Priorities Fund and/or Innovations Fund Funding Agreement, including Amendments up until November 20, 2007, 16 pages
British Columbia, UBCM-Greater Vancouver Strategic Priorities Fund Agreement, as approved on December 13, 2005, 19 pages

Manitoba

Manitoba, City of Portage La Prairie, Sample Gas Tax Reserve Fund By-Law, 1 page
Manitoba, Municipal Gas Tax Funding Agreement, 17 pages
Manitoba, Sample Municipal Annual Expenditure Report, 2 pages

New Brunswick

New Brunswick, 2007 Municipal Annual Outcome Report Template
New Brunswick, 2007 Municipalities Annual Expenditure Report Template
New Brunswick, Agreement Contract Template, 10 pages
New Brunswick, Annual Expenditures Report, 2006-2007, 16 pages
New Brunswick, Information Package for New Brunswick Municipalities, Canada-New Brunswick
Agreement on the Transfer of Federal Gas Tax Revenues under the New Deal for Cities and Communities and the Provincial Gas Tax Top-Up Fund, Revised April 2007, 37 pages
New Brunswick, Letter to Municipalities Reporting on Project Expenditures under the GTF, February 2008
New Brunswick, Our Communities – Our Future!, Backgrounder, Summary of Key Legislation supporting the Formation of Rural Communities and Municipal Restructuring, 2004, 4 pages
New Brunswick, Water and Wastewater Utility Fund, Five-Year Capital Budget Summary

Newfoundland and Labrador

Newfoundland and Labrador, Local Government Gas Tax Funding Agreement, 17 pages
Newfoundland and Labrador, Municipal Affairs Action Plan Timeline, PSAB, 1 page
Newfoundland and Labrador, Municipal Affairs, Integrated Community Sustainability Plan, Framework, April 2009, 15 pages
Newfoundland and Labrador, Municipal Affairs, Integrated Community Sustainability Plan, Guide, April 2009, 21 pages

Northwest Territories

Northwest Territories, Annual Expenditure Report 2005-2006, March 31, 2006, 10 pages
Northwest Territories, City of Yellowknife, New Deal Commitment Motion, February 13, 2006, 1 page
Northwest Territories, Community Planning Course, 134 pages
Northwest Territories, How can my community use our capital funding? Questions and Answers (including Gas Tax), 4 pages
Northwest Territories, Town of Norman Wells, By-Law 06-15, to Provide for the Establishment of a Gas Tax Reserve Fund Pursuant to the Cities, Towns and Villages Act, March 14, 2006, 2 pages

Nova Scotia

Nova Scotia, Capital Investment Plan, Application Setup and User Guide, 21 pages
Nova Scotia, Capital Investment Planning Template, Excel File, May 2008
Nova Scotia, Gas Tax, Annual Expenditures Report Guide, March 2008, 30 pages
Nova Scotia, Gas Tax, Reporting Timeframes, December 2007, 1 page
Nova Scotia, Implementation Guide to Tangible Capital Assets for Municipalities, Version 4, January 2008, 60 pages (Under Review)
Nova Scotia, Integrated Community Sustainability Plan Handbook, September 2007, 32 pages
Nova Scotia, Municipal Funding Agreement, Rurals with Villages, 26 pages
Nova Scotia, Municipal Funding Agreement, Rurals without Villages, 26 pages
Nova Scotia, Municipal Funding Agreement, Schedule 1, Eligible Project Categories, 1 page
Nova Scotia, Municipal Funding Agreement, Towns-Regionals, 26 pages
Nova Scotia, Municipal Government Compliance with PSAB Handbook Standards, Project Plan, January 2005, 49 pages
Nova Scotia, Outcomes Indicators Workshop, January 18, 2008, PowerPoint Presentation, 11 slides
Nova Scotia, Public Transit Program Guidelines and Application, October 2008, 19 pages
Nova Scotia, Public Transit Reporting Timeframes, December 2007, 1 page
Nova Scotia, Registered Municipal Auditors List for year ending July 31st, 2009, 4 pages
Nova Scotia, Transfer of Federal Gas Tax Revenues, as of Mach 31, 2007, 239 pages
Nova Scotia, Transfer of Federal Public Transit Funds, Annual Expenditure Report, As of March 31, 2007, 48 pages

Nunavut

Nunavut, City of Iqaluit, By-Law # 581, Purchasing, Tendering, Contract and Local Incentive, 41 pages
Nunavut, Iqaluit Agreement including Amendment, 17 pages

Ontario

Ontario, AMO, A Sustainability Planning Toolkit for Municipalities in Ontario, June 4, 2008, 84 pages
Ontario, AMO, Annual Expenditure and Outcomes Reporting Module, Updated January 2009, 37 pages
Ontario, AMO, Annual Expenditure Report, Year ending December 31, 2007, Part 1, 24 pages
Ontario, AMO, Annual Expenditure Report, Year ending December 31, 2007, Part 2, 223 pages
Ontario, AMO, Audited Annual Expenditure Report, Year ending December 31, 2006, 18 pages
Ontario, AMO, Compliance Report, Public Transit, Year ending December 31, 2006, 3 pages
Ontario, AMO, Compliance Report, Year ending December 31, 2006, 3 pages
Ontario, AMO, Municipal Gas Tax Funding Agreement Guide, October 2005, 36 pages
Ontario, AMO, Municipal Gas Tax Funding Agreement, 27 pages
Ontario, AMO, Municipal Gas Tax Public Transit Agreement Guide, June 2006, 22 pages
Ontario, AMO, Municipal Gas Tax Public Transit Funding Agreement, 23 pages
Ontario, AMO, Sample Auditors Report on Compliance with Agreements, 1 page
Ontario, AMO, What Auditors Need to Know, November 26, 2007, 1 page
Ontario, City of Toronto, Annual Expenditure Report, Year Ending December 31, 2006, 17 pages
Ontario, City of Toronto, Annual Expenditure Report, Year ending December 31, 2007, (Un-audited), 4 pages
Ontario, Ministry of Transportation, Dedicated Gas Tax Funds for Public Transportation Program, 2007-2008 Guidelines and Requirements, December 2007, 23 pages

Prince Edward Island

Prince Edward Island, Annual Expenditure Report Instructions to Municipalities, Non-ESMI Community Project, FY 2006-07, 6 pages
Prince Edward Island, Annual Expenditure Report, 2007-08, 2 volumes, Vol. 1, 144 pages, Vol. 2, 256 pages
Prince Edward Island, Annual Expenditure Report, Instructions to Municipalities, ESMI Community Projects, FY 2006-07, 7 pages
Prince Edward Island, Capacity Building Fund Application Form, 8 pages
Prince Edward Island, Capacity Building Fund, Guidelines and Criteria, 7 pages
Prince Edward Island, Capital Investment Plan Form, 4 pages
Prince Edward Island, Community Fund Application Form, 8 pages
Prince Edward Island, Community Funds, Guidelines and Criteria, 7 pages
Prince Edward Island, Integrated Community Sustainability Plan (ICSP) Framework and Template, 20 pages
Prince Edward Island, Land and Local Governance, White Paper on Governance and Land Use in Prince Edward Island, Approved by Executive Council, December 2, 2008, 15 pages
Prince Edward Island, Letter and Agreement with Local Government, 23 pages
Prince Edward Island, Municipal CIP Funding Agreement, Updated September 2007, 33 pages
Prince Edward Island, Procurement Policy for Capacity Building and Community Funds, 1 page

Quebec

Canada, Québec, TECQ, Guide relatif aux modalités révisées de transfert aux municipalités du Québec d'une partie des revenus de la taxe fédérale d'accise sur l'essence et de la contribution du Québec pour leurs infrastructures d'eau potable, d'eaux usées et de voirie locale, Mai 2006, 16 pages
Québec, Affaires municipales et des Régions, Résumé de la mise à jour du Manuel de la présentation de l'information financière, décembre 2008, 10 pages
Québec, Complément explicatif au Guide d'élaboration d'un plan d'intervention pour le renouvellement des conduites d'aqueduc et d'égout, juillet 2007, 13 pages
Québec, Guide d'élaboration d'un plan d'intervention pour le renouvellement des conduites d'aqueduc et d'égout, octobre 2005, 36 pages
Québec, Loi sur la Société de financement des infrastructures locales (SOFIL), 9 pages (à jour au 1er février, 2009)
Québec, ministère des Affaires municipales, des Régions et de l'Occupation du territoire, Plan d'action de développement durable, 2009-2013, avril 2009, 22 pages
Québec, PRECO, Guide sur le Programme de renouvellement des conduites d'aqueduc et d'eaux usées, 2009, 12 pages
Québec, Programme d'aide aux immobilisations en transport en commun de la Société de financement des infrastructures locales du Québec (SOFIL), Modalités d'application, 22 décembre 2008, 62 pages
Québec, SOFIL, Décret 115-2007, Modalités d'octroi des subventions de la SOFIL pour les infrastructures de transport en commun, 14 février 2007, 8 pages
Québec, SOFIL, Décret 333-2006, Modalités d'octroi des subventions de la SOFIL pour les infrastructures d'eau potable, d'eaux usées et de voirie locale, 26 avril 2006, 6 pages
Québec, SOFIL, Rapport d'activité pour l'exercice financier terminé le 31 mars 2008>, 78 pages
Québec, TECQ, Calcul du total des investissements à réaliser de 2006 à 2009 inclusivement, Excel File
Québec, TECQ, Contrôle des conditions de versements, 28 novembre 2005 au 31 décembre 2007, 1 page
Québec, TECQ, Contrôle des conditions de versements, 28 novembre 2005 au 31 décembre 2009, 1 page
Québec, TECQ, Instructions aux vérificateurs relatives aux redditions des comptes, 12 février 2008, 3 pages
Québec, TECQ, Liste des inexactitudes, Résultat de la vérification, 2 pages
Québec, TECQ, Modèle de programmation des travaux, Excel file
Québec, TECQ, Modèle de résolution municipale relative au Guide, Mai 2006, 1 page
Québec, TECQ, Redditions des comptes, Annexes A, B et C, Excel file
Québec, TECQ, SOFIL, Subventions versées par la SOFIL au 30 septembre 2008 dans le cadre du transfert de la taxe fédérale sur l'essence et des contributions du Québec, pour les infrastructures d'eau potable, d'eaux usées et de voirie, 28 pages
Québec, TECQ, SOFIL, Subventions versées par la SOFIL au 30 septembre 2008 dans le cadre du transfert de la taxe fédérale sur l'essence et des contributions du Québec, pour les infrastructures de transport en commun, 3 pages
Québec, TECQ, Sommaire des investissements nets en immobilisations de trois années comprises entre le 1er janvier 2000 et le 31 décembre 2005 relativement à la construction et à la réfection d'infrastructures municipales d'eau potable, d'eaux usées ou de voirie locale, Excel file
Québec, TECQ, Instructions aux municipalités relatives aux redditions de comptes, 12 février 2008, 3 pages

Saskatchewan

Saskatchewan, 2008 Municipal Annual Expenditure Report – Federal Gas Tax, January 26, 2009, 2 pages
Saskatchewan, 2008 Sample Annual Expenditure Report, Cities, Excel File
Saskatchewan, 2008 Sample Annual Expenditure Report, Municipalities of 1,500 or Less, Excel File
Saskatchewan, 2008 Sample Annual Expenditure Report, Municipalities Greater than 1,500, Excel File
Saskatchewan, Attachment to the Letter to Municipalities Greater than 1,500, 6 pages
Saskatchewan, Attachment to the Letter to Municipalities of 1,500 or less, 6 pages
Saskatchewan, Eligibility of Short line Railways, October 2, 2006, New Deal Partnership Committee, 1 page
Saskatchewan, Letter to Cities, Gas Tax – Audited 2008 Municipal Annual Expenditure Report, January 26, 2009, 2 pages
Saskatchewan, Letter to Municipalities Greater than 1,500, Gas Tax – Audited 2008 Municipal Annual Expenditure Report, January 26, 2009, 2 pages
Saskatchewan, Letter to Municipalities of 1,500 or less, Gas Tax – Audited 2008 Municipal Annual Expenditure Report, January 26, 2009, 2 pages
Saskatchewan, Municipal Audit Guidelines, March 2007, 23 pages
Saskatchewan, Municipal Funding Agreement Template, 20 pages
Saskatchewan, Municipal Funding Agreement, Attachment A, Eligible Project Categories, 3 pages
Saskatchewan, Municipal Funding Agreement, Attachment B, Outcome Indicators, 2 pages
Saskatchewan, Municipal Funding Agreement, Attachment C, Regional Benefit, 2 pages
Saskatchewan, Municipal Funding Agreement, Attachment D, Infrastructure Investment Plan Template, 5 pages
Saskatchewan, Municipal Funding Agreement, Attachment E, Eligible Municipal Costs, 1 page
Saskatchewan, Municipal Funding Agreement, Attachment F, Ineligible Costs in Respect to Eligible Projects, 1 page
Saskatchewan, Municipal Funding Agreement, Attachment G, Payment Process, 1 page
Saskatchewan, Municipal Funding Agreement, Attachment H, Municipal Requirements, 3 pages
Saskatchewan, Municipal Sustainability Checklist, A Guide for Elected Officials, Municipal Staff and Community Members, Municipal Affairs, 13 pages
Saskatchewan, New Deal Secretariat, Annual Report, April 1, 2006, to March 31, 2007, 31 pages
Saskatchewan, Sample Auditors' Report, Attachment to the Letter to Cities, 7 pages

Yukon

Yukon, Contribution Agreement Template (per project), for Municipality and First Nations, 13 pages
Yukon, Contribution Agreement Template to enable the transfer of Planning and Capacity Building Funds, 8 pages
Yukon, Department of Community Services, Integrated Community Sustainability Plan Template, May 26, 2005, 66 pages
Yukon, Planning and Capacity Building Fund Allocation Request Letter, First Nations, 1 page
Yukon, Sample Financial Reporting, Federal Gas Tax Funds, Annual Expenditure Report, Village, First Nations