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

Québec – Review of the Canada-Québec 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 1st, 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

Québec

• 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