Inside This Issue

Committee Highlights

Highlighted Best Practice

Articles

Municipal Asset Management: Understanding where you are to map your way forward Colin Macdonald

A New Approach to Financial Sustainability Shayne Kavanagh

GFOA Award Programs

Canadian Award for Financial Reporting (CAnFR)

Volunteer to Serve as a Reviewer

Most Recent CAnFR Winners

CAnFR Program Reviewers

Most Recent Canadian Popular Financial Report (PAFR) Winners

PAFR Program Reviewers

Most Recent Canadian Budget Winners

Budget Program Reviewers

Events & Opportunities

GFOA of British Columbia 2018 Conference

2018 GFOA Annual Conference

Scholarships

Committee on Canadian Issues (CCI)

Members

Catherine Brubacher, Chair, City of Brantford, ON

Suzanne Fillion, City of Surrey, BC

Kevin Fudge, City of Saint John, NB

Tanya Garost, District of Lake Country, BC

Clae Hack, City of Saskatoon, SK

Troy Holinski, Alberta Capital Finance Authority, AB

Patrice Impey, City of Vancouver, BC

Glen Jarbeau, City of Spruce Grove, AB

Josie La Vita, City of Toronto, ON

Rick Masters, City of Calgary, AB

Paul Olafson, City of Winnipeg, MB

Stacey Padbury, City of Edmonton, AB

June Schultz, City of Regina, SK

Tina Tapley, The City of Fredericton, NB

Yves Prosper Tedom, Town of Hampstead, QC

Valentina Todoran, Montreal-West, QC

Fuwing Wong, Town of Caledon, ON

Nancy Yates, City of Vaughan, ON

Committee Advisors

Mark Gilbert, Dalhousie University, Halifax, NS

Donna Herridge, MFOA, Toronto, ON

GFOA Staff Member

Jim Phillips

Printable PDF

Special Thanks to Glen Jarbeau

Glen Jarbeau

The Committee on Canadian Issues would like to express its gratitude to Glen Jarbeau for his outstanding contributions to the committee. Glen joined the committee in 2013 and was elected to the GFOA Executive Board in 2017. Glen also served as the President of the Alberta GFOA and made a strong effort to strengthen the link between GFOA and the Alberta GFOA.

Committee on Canadian Issues (CCI)
Highlights

Vancouver, British Columbia | January 26-27, 2018

Co-chair Catherine Brubacher welcomed the committee to the thirty-ninth meeting since the committee's inception in San Francisco in 1998 (the twentieth held in Canada).

Sadhu Johnston, the City Manager for the City of Vancouver, welcomed the committee members to the City of Vancouver. Sadhu highlighted the key issues that the city was facing, which included the following: homeless population, affordable housing, transportation, infrastructure, more efficient energy use. He commented on the challenge of providing services to people with different expectations. The basic services are being challenged by the new demands in which resources are allocated. The problem of homelessness is a regional issue and is being coordinated with the City of Surrey.

Patrice Impey and Suzanne Fillion coordinated a full day of informative presentations from the City of Vancouver and the City of Surrey. The presentations included the City of Surrey’s homelessness strategy, the City of Vancouver’s environmental renewable strategy, and the City of Vancouver’s building planning.

New Committee Members

The committee would like to welcome its new members Tanya Garost and Troy Holinski. Tanya Garost is the Chief Financial Officer for the District of Lake Country in British Columbia. Tanya is also the President of the GFOA of British Columbia. Troy Holinski is the President for the Alberta Capital Finance Authority.

GFOA Executive Director's Update

Chris Morrill, the Executive Director of GFOA, provided a presentation to the committee on the role of GFOA. He noted that he would like to build Canadian membership and engagement with GFOA. Chris discussed the products and service provided by GFOA such as best practices, annual conferences, awards programs, publications and training. He also highlighted GFOA's strategic plan to be a resource, an educator, a facilitator, and an advocate. Chis commented that the biggest challenge facing GFOA members is talent retention, and a goal is to reach out to universities to get students more interested in a career in local and provincial/state government.

Standards Task Force
Best Practices applicable in Canada

The Standards Task Force for the committee reviews GFOA’s best practices to determine if they are applicable in Canada. Patrice Impey, the co-chair of the Standards Task Force, provided an update on the review of the best practices. Patrice discussed the new upfront process of the committee reviewing the best practices before they are approved by GFOA. Patrice noted that one goal of the task force is to do more best practices that are of interest to Canadians. The committee has reviewed nearly all GFOA's best practices to determine if they are applicable in Canada. GFOA's best practices that are applicable in Canada can be accessed on GFOA's Canadian Best Practice page. The committee will begin the process of determining which GFOA best practices are most important to translate into French.

Professional Development Task Force
Canadian Update session and general GFOA session

The Professional Development Task Force for the committee develops a Canadian Update session at GFOA annual conferences and recommends Canadian speakers for other GFOA sessions. Tina Tapley, the co-chair of the Professional Development Task Force, led the discussion on possible topics for the Canadian Update session. Tina Tapley will be a speaker for a GFOA session to cover Digital Fredericton.

Professional Development Task Force
Recruiting Reviewers for the GFOA Canadian Award for Financial Reporting Program (CAnFR)

The committee recruited additional reviewers for the GFOA Canadian Award for Financial Reporting from their staffs. There were over 70 governments that participated in the Canadian Award for Financial Reporting Program last year.

Advocacy & Communications Task Force and
Provincial Association Updates

June Schultz will join Fuwing Wong as co-chair of the Advocacy & Communications Task Force. The committee received updates on the provincial associations, as many committee members have important linkages with the associations:

GFOA Canadian Forum on Facebook

A GFOA Canadian Forum on Facebook became available for Canadian members at the end of February.

Recognition of a committee member whose final term is ended

Catherine Brubacher presented a letter to Bruce Fisher to thank him on the behalf of GFOA for his outstanding contributions to the CCI over the twelve years he served on the committee.

Next committee meeting

The committee's next meeting will be at the Annual Conference in St. Louis on May 5th and 6th. The committee will dedicate time to refresh its mission statement and strategic goals.

CCI meeting in Canada changed to the Fall

The committee will also meet in the Fall on October 26th and 27th, 2018, in Fredericton, NB, rather than in the winter of 2019.

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Highlighted Best Practice

A section of the GFOA website is dedicated to the GFOA's best practices that are applicable in Canada. One of the best practices that the Committee on Canadian Issues would like to highlight is Adopting Financial Policies. GFOA recommends that governments formally adopt financial policies. Steps to consider when making effective financial policies include (1) scope, (2) development, (3) design, (4) presentation, and (5) review.

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Municipal Asset Management: Understanding where you are to map your way forward
Colin Macdonald, Senior Policy Advisor, Municipal Finance Officers' Association of Ontario (MFOA), colin@mfoa.on.ca

On June 4th, 2015, the Infrastructure for Jobs and Prosperity Act, 2015 received Royal Assent in Ontario. This act gave the Ministry of Infrastructure broad authority to develop a regulation on municipal asset management. Consultations on a “prototype regulation” began in the summer of 2016. A revised prototype regulation was posted for further consultation in late May, 2017. O. Reg. 588/17: Asset Management Planning for Municipal Infrastructure was filed on December 27, 2017, and came into effect on January 1, 2018.

The regulation presents a challenge for many municipalities with limited resources in that it promises to increase the overall asset management (AM) workload; however, it also presents some interesting opportunities for municipal staff to build support for implementing leading AM practices and to leverage the various supports under development in response to the regulation. For example, MFOA has developed an online asset management self-assessment tool (SAT) and complementary Guide with a maturity framework. The goal of the SAT and Guide are twofold: (1) to educate municipalities on asset management, and (2) to allow municipalities to benchmark their current asset management practices.

Designed to complement Ontario's Building Together: Guide for Municipal Asset Management Plans (the Guide), the SAT is divided into twelve sections. Beginning with the Introduction, the SAT probes for a high-level understanding of the benefits of asset management. With the Policy and Procedures section, participants are questioned on the extent to which they have documented their overall AM direction, their roles and responsibilities, and other AM activities. To assist with implementation of the regulation, MFOA is also creating a toolkit for drafting a regulation compliant AM policy. The State of Local Infrastructure section probes the extent to which a municipality has logged its asset data, condition assessments, replacement cost, and risk analysis in a single source, or asset register. The Levels of Service section details the levels to which a municipality has linked its assets to current and expected service delivery across its various asset classes, through the use of technical, strategic, and customer levels of service. The Asset Management Strategy section determines the sophistication with which a municipality assesses available non-infrastructure, maintenance, and replacement solutions to develop lifecycle strategies for its current and future assets. The Financing Strategy examines a municipality's processes for assessing its options to fund and finance its infrastructure assets through forecasting revenues and examining multiple scenarios. The Making Asset Management Operational section identifies the connections that have been made to existing municipal planning and processes, such as the strategic planning, capital budgeting, and the operations budgeting processes. The Continuous Improvement and Updates section evaluates current municipal practices for making asset management plans and systems “living documents” through iterative processes to update and improve their quality and reliability. The Asset Management Tools section largely refers to the information systems in place to manage asset management data. The Internal Governance and Ownership section measures the level to which asset management is used and aligned across departments; this includes its formal place in the organizational structure as well as building systems to ensure staff have the necessary AM competencies for their roles. The Council Approval and Support section looks to identify the extent to which council is supportive of and involved in the asset management process. The final section, the Public Engagement and Communication section, evaluates the manner in which and at what stage the public is included in the asset management process. All sections contain a series of questions that are weighted equally to produce a percentage score.

An initial pilot of the program included over 90 smaller municipalities with populations under 25,000. The following table shows the average scores of each section for municipalities that completed the SAT.

Section Average Score
Levels of Service 35.7%
Asset Management Policies and Procedures 36.6%
Public Engagment and Communication 37.0%
Asset Management Strategy 39.8%
Financial Strategy 40.5%
Making Asset Management Operational 41.0%
Continuous Improvement and Updates 44.5%
Asset Management Tools 45.5%
State of Local Infrastructure 45.9%
Internal Governance and Ownership 53.6%
Council Approval and Support 67.3%
Introduction 69.5%

These scores demonstrate that the bulk of participants are struggling in most aspects of asset management with the exceptions (comparatively speaking) being the Council Approval and Support and the Introduction sections. The scores confirm some of what we have heard from many municipalities; this includes challenges understanding and defining levels of service, a lack of formal documentation for AM processes, and that municipalities with populations below 5,000 experience greater challenges. The data also contains a few surprises; despite the stricter regulatory environment resulting from a 2000 E. coli outbreak in Walkerton, which resulted in seven deaths, municipalities are still struggling with financial strategies (49.8%) and asset management strategies (45.7%) for their water systems — though less so than with other asset classes.

The key to progress in municipal asset management in Ontario will be dependent on the commitment of leadership within the municipality, the resources at its disposal (financial and otherwise), and the ability to benchmark its progress. As one resource available for benchmarking, MFOA's SAT and Guide are currently entering their second phase. With lessons learned from the pilot program, they have been improved and will be rolled out to all municipalities who wish to use them. When this new iteration of the SAT is rolled out, the accompanying guide will help municipalities make better use of their results by providing a framework for improving asset management in all 12 categories. A word of caution: asset management is an involved process, and like comprehensive asset management planning, completing the SAT requires a significant time commitment and some coordination between departments. However, rest assured that the time will be rewarded with a better overall understanding of asset management concepts, the current state of your asset management practices, and exactly what your team needs to do to advance your municipality's asset management plan.

Colin Macdonald is a Senior Policy Advisor with the Municipal Finance Officers' Association of Ontario (MFOA) with a focus on sustainability research and asset management. Prior to joining MFOA, Colin worked with the CIP Initiative, a Halifax, NS based research consortium focused on risk-based analysis of infrastructure systems.

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A New Approach to Financial Sustainability
Shayne Kavanagh; Senior Manager, Research; Government Finance Officers Association; skavanagh@gfoa.org

Maintaining the financial capacity to provide quality services is a priority for all local governments. However, there are always challenges to accomplishing this. Failure to take on these challenges in a systematic and thoughtful way could endanger the financial sustainability of our communities and, with it, their health, safety, and welfare.

A promising approach to financial sustainability has its roots in a phenomenon called “the tragedy of the commons.” In this scenario, a group of farmers has common ownership of a grazing area. An individual farmer has an incentive to send his herd to the common grazing area as much as possible because there is no additional cost for using it, and if he doesn't send his animals, the other farmers' animals will still graze, thus depriving the farmer's herd of potential food. As a result, the common area is overgrazed and becomes barren. The tragedy of the commons inspired a line of Nobel Prize-winning economic research called “common pool resource theory,” which is concerned with how to create sustainable management of commonly owned resources such as grazing lands, fishing stocks, and forests.

A local government budget has important similarities to the “commons.” A government and its financial resources are commonly owned by all citizens. Each government stakeholder has an incentive to extract resources from the public budget. Stakeholders often find themselves in “competition” with others to get resources and therefore try to get as much as possible, lest they lose the resources to others. The long-term result could look very much like the commonly owned grazing area.

Over the last few years, GFOA, the National Civic League, researchers at the University of Southern California and University of San Francisco, and the Lincoln Institute of Land Policy have worked together to translate the lessons from common pool resource theory to public finance in order to create a new framework for financial sustainability. We believe the potential of the framework is great for several reasons:

Two Ingredients for Sustainability: Leadership and Institutional Design

The financial sustainability framework has two major ingredients. First is “Leadership Strategies.” Local government leaders cannot order people to behave in a sustainable way. Instead, they must inspire pride, loyalty, and enthusiasm so followers will want to help make the organization financially sustainable. The six leadership strategies contained in the framework do just that.

  1. Help participants build trustworthy reputations. Trust is essential if people are going to risk suffering a loss to their individual well-being in order to advance the group's well-being.
  2. Create open communication among all participants. Open, especially face-to-face, communication increases the probability of reaching sustainable outcomes.
  3. Convince participants that collective efforts yield important benefits. If people see that they can gain from cooperation, they are more likely to engage in it.
  4. Ensure that key stakeholders remain engaged. People must remain constructive participants in decision making for the system to last.
  5. Build long time horizons into fiscal planning. Short-term perspectives produce short-term decisions.
  6. Maintain capabilities to reinforce cooperative behavior. If people are allowed to subvert the collective good for individual gain, the system will fall apart.

The second ingredient is institutional design principles. These are the rules of the game for how local government and other related organizations work together for a sustainable financial future. The eight institutional design principles provide the context in which the leadership strategies operate.

  1. Well-defined boundaries. The default boundary of financial decision making is the single fiscal year. A sustainable institution considers the impact of decisions beyond just one year.
  2. Proportional equivalence between benefits and costs. When constituents can better appreciate the value they receive for their taxes and fees, they will be more willing to financially support government.
  3. Collective choice arrangements. Government must have the capacity to regularly engage a diverse group of citizens in making choices about their community.
  4. Monitoring. Effective monitoring discourages people from breaking the rules.
  5. Graduated sanctions and credible rewards. Sanctions deter participants from breaking the rules. Rewards can be given to those who contribute sustainable resource use.
  6. Conflict-resolution mechanisms. Decisions regarding a government's fiscal resources are subject to dispute. Rapid and low-cost conflict-resolution helps prevent escalation of destructive conflicts.
  7. Minimal recognition of rights. Local governments need to preserve enough independence from provincial and federal government to make choices that best fit local conditions.
  8. Networked enterprises. Local government often can't solve complex community challenges by itself. It must join with others to form a network of enterprises committed to addressing the challenges for a sustainable cost.

How You Can Use This New Framework for Financial Sustainability

GFOA has developed two documents to help local government leaders use this framework. The first document describes the framework in detail. The second document is a self-assessment tool that invites governments to evaluate the extent to which they exhibit the leadership strategies and institutional design principles. The self-assessment tool is being pilot tested right now by a group of intrepid local governments from across the US and Canada, including the City of Maple Ridge, British Columbia, and the City of Airdie, Alberta. You can learn more about this project and apply to be part of the pilot at www.gfoa.org/financial-sustainability.

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Canadian Award for Financial Reporting Program

What is the Canadian Award for Financial Reporting Program? The Government Finance Officers Association’s Canadian Award for Financial Reporting Program (CAnFR Program) has been promoting the preparation of high quality financial reports since 1986. More than 70 governments participate in the program each year. All participants are Canadian local governments that follow the standards promulgated by the Public Sector Accounting Board.

What are the benefits of the program? Users of the financial statements will have access to a high quality report promoting better transparency to citizens and other stakeholders. Credit rating agencies and other interested parties may view the award as a positive factor in decision-making. Also, as accounting and financial reporting standards evolve, participation helps to ensure that your financial report fully implements those standards.

It’s easy to participate! Once the annual financial report is prepared, submit it along with a completed application. The normal submission deadline is six months following the government’s fiscal year end. Requests for a one-month extension beyond the deadline may be made as a result of various factors (e.g., employee turnover, implementation of major pronouncements, audit issues) by emailing canfr@gfoa.org.

How does the program work? Governments that participate in the CAnFR program will have a grade assigned to each section of their report and receive a list of specific comments and suggestions for improvement. Reviews are conducted by experts and experienced reviewers who are professionals in the field of accounting, auditing, and financial reporting, and GFOA professional staff. All reviews are combined and a final vote is determined. If a government’s report wins the award, it will receive public recognition of its achievement, along with a plaque and a press release. Public recognition includes having the name of the government appear on a list of award-winning reports maintained on the GFOA’s website.

Which governments qualify to participate in the program? Any type of Canadian local government (general purpose and special purpose) may participate in the CAnFR Program. The report must have an unqualified audit opinion (a “clean opinion”) from an independent auditor. Ordinarily, the annual financial report should be published within six months after the government’s fiscal year end.

Volunteer to Serve as a Reviewer

If you are an accountant, auditor, or academic with experience in governmental accounting and financial reporting, you are invited to become a volunteer reviewer for the CAnFR Program.

What are the benefits of serving as a volunteer reviewer?
Volunteer reviewers can:

How much time does it take to serve as a reviewer? Reviewers enjoy considerable flexibility regarding the number and types of reports they wish to review. The GFOA has developed a checklist to streamline reviews and save valuable time. The reviewer's checklist is available at GFOA's website in the CAnFR Program section. GFOA staff are available during normal business hours to answer questions you may have during the review process.

What are the requirements for serving as a reviewer? An individual does not have to be upper management or have significant experience with external financial reporting to serve as a reviewer. GFOA encourages those with any experience in local government accounting and financial reporting to join in the review process. You are encouraged to use your time as a reviewer as a tool for professional development and educational purposes. In order to become a reviewer, one should possess a solid understanding of GAAP as established by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada.

Jurisdictions that are interested in receiving more information about the award or individuals who are interested in serving as reviewers for the program should contact Jim Phillips in GFOA's Chicago office (312-977-9700; JPhillips@gfoa.org).

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Most Recent Canadian Award for Financial Reporting (CAnFR) Winners

Congratulations to the following seventy-three jurisdictions for receiving the CAnFR for the fiscal year ended in 2016:

Alberta

City of Airdrie

City of Brooks

City of Calgary

City of Edmonton

City of Lethbridge

City of Medicine Hat

City of St. Albert

County of Lethbridge

County of Newell

Edmonton Public Library

Parkland County

Regional Municipality of Wood Buffalo

Strathcona County

Sturgeon County

Town of High River

Town of Stony Plain

Town of Taber

Vulcan County

British Columbia

City of Abbotsford

City of Burnaby

City of Coquitlam

City of Duncan

City of Fort St. John

City of Kamloops

City of Kelowna

City of Maple Ridge

City of Port Alberni

City of Port Moody

City of Richmond

City of Salmon Arm

City of Surrey

City of Vernon

City of Victoria

Corporation of the City of Port Coquitlam

Corporatin of the City of Trail

Corporation of the District of Central Saanich

Corporation of the District of the North Cowichan

Corporation of the District of Pitt Meadows

Corporation of the District of Saanich

Cowichan Valley Regional District

District of Coldstream

Disrict of Kent

District of Lake Country

District of Mission

District of North Saanich

District of West Vancouver

Regional District of Nanaimo

Sunshine Coast Regional District

Town of Oliver

Town of Sidney

New Brunswick

City of Moncton

Northwest Territories

City of Yellowknife

Ontario

City of Greater Sudbury

City of Mississauga

City of Toronto

Corporation of the City of Brampton

Corporation of the City of Brantford

Corporation of the City of Cambridge

Corporation of the City of Markham

Corporation of the Town of Oakville

County of Wellington

Regional Municipality of Durham

Regional Municipality of Halton

Regional Municipality of Niagara

Regional Municipality of Peel

Regional Municipality of York

Town of Caledon

Town of Milton

Town of Niagara-on-the-Lake

Saskatchewan

City of Prince Albert

City of Regina

City of Saskatoon

Yukon

City of Whitehorse

Canadian Award for Financial Reporting Program Reviewers

GFOA would like to recognize those reviewers listed below who dedicate their time to the CAnFR program.

CATHY AN   Finance Manager, Corporate Financial Reporting, The City of Calgary, Alberta

MARK BEAUPARLANT   Manager, Corporate Financial Services, City of Mississauga, Ontario

KRIS BOLAND   Director of Finance, District of Mission, British Columbia

ANA CHAN   Senior Manager, Enterprise, KPMG, Vaughan, Ontario

MARIE CHAN   Senior Financial Analyst, City of Vaughan, Ontario

LISA CLARK   Deputy Finance/Admin Officer, Village of Sayward, British Columbia

CRYSTAL COTE   Financial Reporting Lead, The City of Calgary, Alberta

JACKIE DUECK   Controller, City of Kelowna, British Columbia

FIONA FILMORE   Manager, Accounting Service Delivery, Halifax Regional Municipality, Nova Scotia

LORRAINE LAPLANTE   Manager of Accounting / Deputy Treasurer, City of Greater Sudbury, Ontario

DURI LEE   Accounting Research Lead, Corporate Financial Reporting, The City of Calgary, Alberta

JACKIE LEE MACCHIUSI   Procurement Manager, Client Relations & Category Management, City of Vaughan, Ontario

KYRA MACFARLANE   Corporate Accounting Manager, City of Saskatoon, Saskatchewan

JULIA MORRISON   Director, FP&A, City of Vancouver, British Columbia

ALEKS NELSON   Senior Financial Advisor, Alberta Municipal Affairs

CHRIS PARKINS   Manager, Municipal Advisory, Alberta Municipal Affairs

DARRYL PARKER   Manager of Implementation Services, F.H. Black & Company, Inc., British Columbia

JOHN QUACH   Research Analyst, City of Burnaby, British Columbia

HARMALKIT RAI   Director, Corporate Accounting and Reporting, City of Edmonton, Alberta

ANTONELLA RISI   Principal, Public Sector Accounting Board, CPA Canada

SCOTT ROSS   Manager of Accounting Services – Finance Department, District of Mission, British Columbia

JORGE SILVESTRE   Finance Reporting Manager, City of Surrey, British Columbia

CURTIS SMITH   Manager, Policy & Risk Management, Finance Department, City of Regina, Saskatchewan

BRIAN SZABO   Partner, KPMG, City of Burnaby, British Columbia

CODY TOMANEK   Finance Manager, Corporate Accounting and Reporting, City of Edmonton, Alberta

KEVIN TRAVERS   Audit Partner, KPMG, Vaughan, Ontario

KALEIGH WILLS   Manager of Financial Reporting and Accounting Services, City of Winnipeg, Manitoba

DAVID XI   Financial Reporting Consultant, The City of Calgary, Alberta

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Most Recent Canadian Popular Annual Financial Report (PAFR) Winners

Congratulations to the following eleven jurisdictions for receiving the PAFR Award for the fiscal year ended 2016:

Alberta

City of Edmonton

City of Lethbridge

City of Medicine Hat

British Columbia

City of Coquitlam

City of Maple Ridge

City of Richmond

City of Surrey

Northwest Territories

City of Yellowknife

Ontario

City of Mississauga

Regional Municipality of York

Corporation of the Town of Caledon

Popular Annual Financial Reporting Program Reviewers

The GFOA would like to recognize the following reviewer for dedicating her time to the PAFR program:

MELANIE THERIAULT   Management Accounting Analyst, City of Moncton, New Brunswick

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Most Recent Canadian Budget Winners

Congratulations to the following fifty jurisdictions for recently receiving the Budget Award:

Alberta

Airdrie

Calgary

Edmonton

Leduc

Lethbridge

Lethbridge County

Newell County

Peace River

Red Deer County

St. Albert

Sturgeon County

Wood Buffalo

Vulcan County

British Columbia

Campbell River

Coquitlam

District of Central Saanich

Kelowna

Maple Ridge

Nanaimo

Port Coquitlam

Saanich

Surrey

Vernon

Victoria

West Vancouver

Ontario

Brampton

Brantford

Caledon

Clearview Township

LaSalle

Markham

Milton

Mississauga

Regional Municipality of Durham

Regional Municipality of Halton

Regional Municipality of Niagara

Regional Municipality of York

Tecumseh

Toronto

Vaughan

Wellington County

Quebec

McGill University

Office municipal d'habitation de Montréal

Polytechnique Montréal

Quebec

Saint-Augustin-de-Desmaures

Société de transport de Montréal

Université Laval

Université de Sherbrooke

Saskatchewan

Regina

Budget Program Reviewers

The GFOA would like to recognize those reviewers who dedicate their time to the Budget program:

TRACY ANDERSON   Director of Corporate Services, Lethridge County, Alberta

JOHN DUNFIELD   Senior Corporate Planner (Retired), City of Calgary, Alberta

STEVEN FAIRWEATHER   Deputy City Manager/CFO, City of Cambridge, Ontario

ROGER GALIPEAU   Directeur – Groupe d'Excellence en budgetisation, Center for Interuniversity Research
  and Analysis of Organizations (CIRANO), Montreal, Quebec

GREGG HOUSER   Deputy Treasurer/Controller, City of Moncton, New Brunswick

JOEL LUSTIG   Treasurer, City of Markham, Ontario

JACKIE LEE MACCHIUSI   Senior Manager, Corporate Financial Planning & Analysis, City of Vaughan, Ontario

ANDRE MACNEIL   Senior Financial Consultant, Halifax Regional Municipality, Nova Scotia

KOLA OLADIMEJI   Chief Financial Officer, Town of High River, Alberta

NEETU SHARMA   Senior Accountant, Financial Services, City of Edmonton, Alberta

JORGE SILVESTRE   Financial Reporting Manager, City of Surrey, British Columbia

TREVOR THOMPSON   Interim Director of Finance, City of Maple Ridge, British Columbia

RACHEL WAINWRIGHT-VAN KESSEL   Budget Coordination, Regional Municipality of York, Ontario

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2018 GFOABC Annual Conference

The Government Finance Officers Association of British Columbia's annual conference will be held in Kelowna from May 30 thru June 1, 2018. For information about registration, keynote speakers, and pre-conference workshops (on May 28 and 29), visit the GFOABC's website.

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2018 GFOA Annual Conference

The GFOA's 112th Annual Conference will be held in St. Louis, Missouri, from May 6 thru May 9. An Annual Conference Overview, which includes information about registering, keynote speakers, conference sessions, social events, and other conference-related information, can be found on GFOA's website.

As part of the conference, once again a Canadian-specific session will be held that will focus on one of the key topics currently impacting Canadian government finance officers. A Canadian Update will also cover a wide range of informative topics and provide delegates the opportunity to share information with members of GFOA's Standing Committee on Canadian Issues.

Additional CPE credits can be earned by signing up for GFOA's preconference seminars on Friday, May 4, and Saturday, May 5.

Please note that those who have not previously attended a GFOA annual conference are eligible for GFOA's First-time Annual Conference Attendee Scholarship. These scholarships cover the amount of the conference registration fee and will be awarded to up to 50 people per province who are GFOA active government members. For more information, click here.

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GFOA Scholarships

The GFOA currently offers three annual scholarship programs to students enrolled in full-time courses of study preparing for careers in state, provincial, and local governments, and two annual scholarship programs to employees of a state, provincial, or local government enrolled in part-time courses of study preparing for a career in state, provincial, or local government finance. Applications are usually made available in November and due early in the following year. For more information about these scholarships, please visit GFOA's Scholarship Page.

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