Municipal Reporting Requirements


AMO distributes Canada Community-Building funds to municipalities each year. Funds can be spent on infrastructure projects, transferred to another party, or held for use in a later year.

Municipalities, in turn, report the use of those funds to AMO. Information can be submitted and updated throughout the year through our reporting system.


Reporting requirements are set out in municipal funding agreements governing the transfer of Canada Community-Building funds from AMO to each municipality. Municipalities meet these requirements by:

  • Submitting an annual report – which is typically due by March 31st; and
  • Reporting anticipated investments of the Fund – shortly after the capital budget has been approved by Council.

The Annual Report

Annual reports summarize the previous year's Canada Community-Building investments. Reports include:

  • Project information – describing all projects that the community financed with the Fund in the past year, including project descriptions, start and end dates, the location of affected infrastructure, costs, and Canada Community-Building funds spent;
  • Project results – describing the outputs generated (e.g., number of streetlights replaced) and outcomes achieved (e.g., energy saved) by each project that the community financed with the Fund in the past year;
  • Revenues and transfers – including interest earned on unused Canada Community-Building funds, proceeds resulting from the disposal (e.g., sale or lease) of assets previously financed by the Fund, and transfers sent or received in the past year; and
  • Responses to our annual questionnaires – including our risk management questionnaire (used to identify and assess compliance risks) and asset management questionnaire (used to assess the sector's progress in asset management).

Our Guide to the Reporting Site walks municipal staff through the reporting process.

Anticipated Investments

Infrastructure projects are generally planned a year or more in advance of construction. Municipalities allocate funding to infrastructure projects through their annual capital budgets.

Municipal staff are expected to report anticipated investments of Canada Community-Building funding in infrastructure projects as soon as possible – and are encouraged to do so shortly after the capital budget has been approved by Council.

Use of Reported Information

We use information provided to: