The MAER form requires municipalities to provide information on:
- interest earned,
- approved project expenditures,
- project status and estimated completion date, and
- any revision to estimated project costs.
Project status and revised cost information is required to determine if the current estimated cost of the project is different from the previously approved estimate, to identify if this is the last year for which gas tax expenditures are being claimed for the project, and to advise if the project is complete and ready for use.
MAER Claim Amounts
On the Infrastructure Investment Plan (IIP) that was submitted for each project, the municipality provided information on the total cost of the project and the portions expected to be funded by the municipality, the Gas Tax Fund, and other sources. You can locate this funding information on the top portion of the MAER in the following fields:
- Gas Tax Budget
The total amount of Gas Tax funding approved and available to use for a project;
- Expenditures Previously Approved
The total expenditure amount previously claimed and approved for a project; and,
- Gas Tax Budget Remaining
The maximum amount remaining that could be claimed in the current and subsequent years for a project.
If your current claim is for an amount greater than the figure found in the Gas Tax Budget Remaining field, approval from the Ministry is required. To request approval, you must:
- Enter the current expenditures you wish to claim under Claim for Current MAER;
- Complete the Revision of Estimated Cost form showing the revised estimated costs and related funding sources for the project, and
- Send a detailed explanation for the revision request by email, fax or mail.
Once the MAER review is complete, you will receive an email confirming the expenditures allowed for the year.
All MAERs are subject to term and condition audits by the Government of Saskatchewan.
In addition, municipalities with a 2011 Census population greater than 1,500 are required to have a third party audit of their MAER prior to submission, except if the municipality reports $15,000 or less in total project expenditures for the reporting period. In that case, the municipality can have an authorized municipal representative complete, certify and submit the MAER along with the Invoice Listing form and copies of all invoices reported as eligible expenditures on the MAER.
Prior Year Adjustments
If you realize that a previously filed MAER was not filled out correctly, contact the Municipal Infrastructure and Finance Branch to discuss options to correct the error.
If your MAER requires a third party audit, any adjustments made to the MAER which relate to a prior year should be discussed with your auditor. If your auditor has any questions regarding the impact of the correction, please have them contact the Municipal Infrastructure and Finance Branch.