Municipal Annual Expenditure Report (MAER)

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

Municipalities with a 2016 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 (submit in Excel format) and copies of all invoices to substantiate the report. A third party audit is not required.

These municipalities will receive an email from the Canada Community-Building Fund 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 there are no expenditures to claim for a project, you must enter "0" (zero) and provide a detailed explanation, within the space provided under Reason for No Expenditure Claim, as to why no work was completed on that project.

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.

Access MAER Online

The MAER form requires municipalities to provide information on:

• interest earned;
• project expenditures claimed;
• project completion status, including actual or estimated completion date; and
• any revision to estimated project costs and Canada Community-Building Fund allocations.

Project completion status and revised cost information are 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 Canada Community-Building Fund 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 Canada Community-Building Fund and other sources. You can locate this funding information on the top portion of the MAER in the following fields:

• Canada Community-Building Fund Budget: the total amount of CCBF funding approved and available to use for a project;
• Expenditure to Date: the total expenditure amount previously claimed and approved for a project; and
• Canada Community-Building Fund 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 Canada Community-Building Fund 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.

If there are no expenditures to claim for a project, you must enter "0" (zero) and provide a detailed explanation, within the space provided under Reason for No Expenditure Claim, as to why no work was completed on that project.

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 2016 Census population greater than 1,500 are required to have a third party audit of their MAERs 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 (submit in Excel format) 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 Canada Community-Building Fund 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 Canada Community-Building Fund.

Municipalities with a 2016 Census population greater than 1,500 will receive an email from the Canada Community-Building Fund 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.

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 (in Excel format) and copies of all invoices to substantiate the report.

If there are no expenditures to claim for a project, you must enter "0" (zero) and provide a detailed explanation by email, fax or mail as to why no work was completed on that project.

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

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 that shows the amount of other funding received.

If your MAER is incomplete, future Canada Community-Building Fund payments may be withheld.

• For municipalities with 2016 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 Canada Community-Building Fund (contact information shown at the top of this page).

• For municipalities with 2016 Census population greater than 1,500:
  Your completed Electronic MAER and all supporting documents must be submitted by email, fax or mail to the Canada Community-Building Fund (contact information shown at the top of this page).