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Municipal Annual Expenditure Report (MAER)

Municipal administrators are encouraged to follow the instructions below when preparing their Municipal Annual Expenditure Report (MAER) for active projects funded under the federal Gas Tax Fund (GTF).

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1. Guidance

The Municipal Gas Tax Fund Agreement requires municipalities with active GTF projects to submit a Municipal Annual Expenditure Report (MAER) each calendar year. The MAER is due to the Ministry annually by March 31.

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2. Reporting

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.

MAER Audits

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.

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3. Submitting a Webform MAER (Population 1,500 or less)

Municipalities with a 2011 Census population of 1,500 or less, regardless of the level of expenditures, are required to submit an online MAER that has been certified by an authorized municipal representative, along with an Invoice Listing form and copies of all invoices to substantiate the report. A third party audit is not required.

These municipalities will receive an email from the Gas Tax program. The email will contain:

  • A password, specific to the municipality, for security and privacy. This will ensure that no one without that password is able to access the municipality’s MAER.
  • A link to a webform where MAER information can be submitted online.
  • A 2-page excel document that includes a Revision of Estimated Cost form, and an Invoice Listing form to itemize each invoice being claimed.

If a municipality does not have an active email account, the MAER will be sent by mail.

To assist you, you can read or download the instructions on how to Submit a Webform MAER.  

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4. Submitting an Electronic Customized (Audited) MAER (Population greater than 1,500)

Municipalities with a 2011 Census population greater than 1,500 will receive an email from the Gas Tax program that includes a customized MAER excel document with specific information, based on Government of Saskatchewan records. The highlighted areas in the report must be filled in, and the completed report must be certified by an authorized municipal representative.

The email also includes a sample auditor report and relevant provisions of the Municipal Gas Tax Fund Agreement. Municipalities and their auditors are encouraged to use this information.

Municipalities with total project expenditures of more than $15,000 are required to have their MAER audited by a third party.  However, if the municipality’s total project expenditures for the reporting year are $15,000 or less, a third party audit is not required. The municipality may submit a MAER that has been certified by an authorized municipal representative, along with the Invoice Listing form and copies of all invoices to substantiate the report.

To assist you, you can read or download the instructions on how to Submit an Electronic Customized MAER.

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5. Completing the Invoice Listing Form

  1. Group the invoices based on the approved Infrastructure Investment Plan (IIP), and enter them together on the form so a subtotal amount is shown for each IIP.
  2. List invoice particulars as indicated on the form for each invoice claimed.
  3. List the amounts received from other sources for each IIP. These amounts will be adjusted against the amounts claimed.
  4. Include copies of all invoices.
  5. Include copies of the deposit advice or official documentation which shows the amount of other funding received.

If your MAER is incomplete, future Gas Tax Fund payments may be withheld.

  • For municipalities with 2011 Census population 1,500 or less:
    Your completed Webform MAER must be submitted online, with all supporting documents submitted by email, fax or mail to the Municipal Infrastructure and Finance Branch (contact information shown on the right).
  • For municipalities with 2011 Census population greater than 1,500:
    Your completed Electronic MAER and all supporting documents must be submitted by email, fax or mail to the Municipal Infrastructure and Finance Branch (contact information shown on the right).

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