Federal Gas Tax Fund. Handbook
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1 Federal Gas Tax Fund Handbook November 2016
2 Table of Contents Introduction 3 Who you can Contact for Further Support 3 History of Federal Gas Tax 3 Allocation and Payments to Municipalities 4 Small Communities Transportation Fund 4 Using Your Gas Tax Funding 5 Project Categories 5 Eligible Expenditures 6 Ineligible Expenditures 6 Gas Tax Fund Reporting 6 Manitoba Municipalities Online (MMO) 7 Recording Project in MMO 7 Project Title 8 Project Funding Sources 8 Project Information 8 Project Description Construction Start/End Date Project Nature Project Category Project Subcategory Project Contact 9 Project Location 10 Project Status 10 Project Outcomes 10 Recording Interest in MMO 11 Annual Expenditure Reports (AERs) 11 Reporting SCTF projects in AERs 11 Working Papers & Audited Reports 11 Submitting AERs 11 Information for Auditors 12 Closing 13 2
3 INTRODUCTION The objective of this handbook is to provide municipalities with general information about the federal Gas Tax Fund (GTF), highlights of their Municipal Gas Tax Agreement and details related to municipal reporting requirements for GTF. WHO YOU CAN CONTACT FOR FURTHER SUPPORT If you have further questions about the federal Gas Tax Fund, please contact: Manitoba Strategic Infrastructure Secretariat (MSIS) Broadway Winnipeg, Manitoba R3C 3N9 Phone: (204) Toll Free: HISTORY OF FEDERAL GAS TAX The Canada-Manitoba Gas Tax Agreement signed in November 2005, committed $167.3 million in federal gas tax revenues to Manitoba municipalities between 2005 and 2009 for environmentally sustainable municipal infrastructure. A further $267.6 million was provided through a four-year extension to the gas tax program starting in In March 2014, Canada and Manitoba signed a new 10-year ( ) Administrative Agreement for the transfer of Federal Gas Tax Funds. The new Agreement replaces the previous Gas Tax Agreements that expired March 31, 2014 Manitoba's allocation will total $340.5M over the first 5-year period ( ) and approximately $713M over the next 10 years. The funding formula used to distribute gas tax funds is as follows: 90% will be allocated to all municipalities on a per capita basis; 9.5% will be allocated to the transit communities of Winnipeg and Brandon on a per capita basis; 0.25% will be allocated for the application-based Small Communities Transportation Fund; and 0.25% will be allocated to Manitoba s administration expenses. The new Agreement also includes the establishment of the Small Communities Transportation Fund (SCTF) that will provide support for municipal transit, handi-transit and active transportation infrastructure. 3
4 ALLOCATION AND PAYMENTS TO MUNICIPALITIES Canada transfers Manitoba s annual allocation of Federal Gas Tax Funding twice per year. Typically these transfers to Manitoba happen in July/August and November/December. Provided municipalities are in compliance with GTF reporting requirements, Manitoba then transfers allocated funding on to municipalities in equal semi annual payments. A schedule of annual allocated funding up to and including 2018 has been provided to each municipality based on the 2011 Census and is available in Manitoba Municipalities Online (MMO). Payments for will be based on the 2016 Census. Municipalities are responsible for submitting Audited Annual Expenditure Reports (AERs) and Audited Financial Statements by June 30 of each year for the prior year end. For example, 2015 AERs and 2015 Audited Financial Statements are due by June 30, GTF payments are contingent upon receipt of these two reports/statements. Here is an example of the reporting requirements for the two 2016 allocation payments: 1st payment (typically issued in July / August) 2014 Audited AER and 2014 Audited Financial Statements required 2 nd payment (typically issued in November / December) 2015 Audited AER and 2015 Audited Financial Statements required PLEASE NOTE: It is critical that Manitoba receive municipalities Audited AER s by the June 30 deadline on an annual basis. Manitoba is responsible for providing Canada with a provincial Audited Annual Expenditure Report every year in order to receive Manitoba s allocated funding. This audit cannot be completed unless Manitoba has received a minimum percentage of the municipalities audited AERs to include in the provincial audit. Therefore the flow of GTF to all municipalities is contingent on timely reporting by everyone. SMALL COMMUNITIES TRANSPORTATION FUND The Small Communities Transportation Fund (SCTF) is an application-based fund that supports rural Manitoba communities investments in transit infrastructure projects, including the purchase of handi-transit vehicles and investments in active transportation infrastructure. Funding is provided through the new Canada-Manitoba Gas Tax Agreement. For more details about SCTF grants visit the MSIS website by following this link. As SCTF is a component of GTF, municipalities are responsible for reporting on SCTF grants/projects the same way they report on GTF projects. Expenditures must be included in your AERs and funding provided will be included in your allocation summary in MMO. 4
5 USING YOUR GAS TAX FUNDING Municipalities are responsible for the use and reporting of GTF as per the conditions of their signed Municipal Gas Tax Agreement. Keep in mind that GTF is federal funding. If your municipality is undertaking a project that has been awarded other federal sources of funding, it may have stacking limitations attached to that funding. In which case, depending on the terms of your other federal funding agreement, you may be limited in the use of GTF to pay for the municipal portion of that project. Please ensure you are clear on these terms before allocating GTF to a project involving other federal funding support. GTF can be used as the municipal funded portion of a project where Manitoba Road and Bridge Program funding has been awarded. If a municipality has questions regarding eligibility of projects or specific costs they are encouraged to contact MSIS to discuss their questions and seek clarification prior to initiating projects where uncertainty may exist. Project Categories Schedule 1 (starting on page 11) of the Municipal Gas Tax Agreement outlines 18 eligible project categories. They are highlighted below however; please refer to the agreement for further details. Eligible projects include investments in municipal infrastructure for its construction, renewal or material enhancement in each of the following categories: 1. Local Roads and Bridges 10. Solid Waste 2. Highways 11. Community Energy Systems 3. Short-sea Shipping 12. Brownfield Redevelopment 4. Short-line Rail 13. Sport Infrastructure 5. Regional and Local Airports 14. Recreational Infrastructure 6. Broadband Connectivity 15. Cultural Infrastructure 7. Public Transit 16. Tourism Infrastructure 8. Drinking Water 17. Disaster Mitigation 9. Wastewater 18. Capacity Building Some common questions regarding eligible project categories include Are the construction of sidewalks eligible? Answer, yes they fit under Local Roads and Bridges (see further details in the agreement). Please Note: the use of the Capacity Building category is very specific to the development of longterm planning practices and are more specifically addressed on page 13 under Eligible Expenditures of the Agreement. You are encouraged to confirm with MSIS that your project will fit within the criteria before incurring expenses for a project intended for this category. 5
6 Eligible Expenditures Schedule 2 (starting on page 13) of the Municipal Gas Tax Agreement addresses eligible expenditures. They are highlighted below however; please refer to the agreement for further details. Expenditures associated with acquiring, planning, designing, constructing or renovating a tangible capital asset, as defined by Generally Accepted Accounting Principles (GAAP), and any related debt financing charges specifically identified with that asset. Employee and Equipment Costs: The incremental costs of municipal employees or leasing of equipment may be included as Eligible Expenditures under the following conditions: a) the Municipality is able to demonstrate that it is not economically feasible to tender a Contract; b) the employee or equipment is engaged directly in respect of the work that would have been the subject of the Contract; and c) the arrangement is approved in advance and in writing by Manitoba. Ineligible Expenditures Schedule 2 (starting on page 13) of the Municipal Gas Tax Agreement addresses ineligible expenditures. Some expenditures are highlighted below however; please refer to the agreement for further details. a) the cost of leasing of equipment by the Municipality, any overhead costs, including salaries and other employment benefits of any employees of the Municipality, its direct or indirect operating or administrative costs of the Municipality, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with Eligible Expenditures above; b) taxes for which the Municipality is eligible for a tax rebate and all other costs eligible for rebates; c) purchase of land or any interest therein, and related costs; d) legal fees; and e) routine repair and maintenance costs. GAS TAX FUND REPORTING Municipalities must submit an Audited Annual Expenditure Report (AER) every year, regardless of whether or not they have used GFT for a project in that specific year. All eligible infrastructure projects that involve the use of GTF and/or SCTF must also be recorded in MMO. All interest earned from a municipality s GTF reserve fund must be recorded annually in MMO and accounted for in the audited AER. Please see the sections below for further instructions on these reporting requirements. 6
7 Manitoba Municipalities Online (MMO) Manitoba Municipalities Online (MMO) provides secure website access to municipal administrators for information and services provided by the Department of Indigenous and Municipal Relations. GTF project expenditures and details along with GTF trust account interest is recorded in MMO by municipalities. Allocated and paid GTF and SCTF funding is recorded in MMO by Manitoba. The combination of this information will generate the AER Working Papers needed by municipalities auditors in order for them to perform their audit and produce an Audited AER. The Municipal Grants link under the Grants to Municipalities section in MMO will take you to the Gas Tax Allocation tab which shows an annual summary of GTF allocation, expenditures and balances. When a specific year is selected, a user will be taken to the AER Working Papers section of MMO. See further details below under AERs. Each municipality/user will need to be assigned login information to access MMO. If you need assistance setting up User ID and password information please contact Linda Klump, Department of Indigenous and Municipal Relations, at poac@gov.mb.ca or by calling (204) To login to MMO, follow this link: NOTE: Financial changes to project expenditures and earned interest are not accessible to municipalities once an AER has been submitted or the year has been closed for the provincial audit. Additionally, if you completed a project and have submitted a claim involving both GTF and Municipal Road Improvement Funds, you will no longer have access to make adjustment to project funding sources. Please contact MSIS for assistance with these changes to projects and updates to former reporting years. Recording Projects in MMO On an annual basis, municipalities are responsible for providing Manitoba, through MMO, information not only on current or completed eligible GTF projects but also on planned projects. Information on planned projects will only be used for communications planning purposes and not for reporting purposes. Enter information for a federal Gas Tax project into MMO by following these steps. To begin, login to MMO and select the Municipal Grants link under the Grants to Municipalities section on the MMO homepage. You will then see the Project List page. On the Project List page, you will see a summary of projects recorded by your municipality. From here you can create a new project or update an existing project file. If your municipality is engaged in a GTF project that will incur costs over more than one fiscal year please make sure you only create one project file and complete the funding information in the appropriate year. Do not create two project files for the same project. 7
8 To create a new project, click on the Add a New Project button. You will then see the Project Detail page, which is where you can enter new information to create a project file. If you are updating funding information for a project, open up an existing project file by clicking on the Project Number link and click Add Another Funding Source on the Project Detail page. The Project Detail Page The steps to enter Gas Tax Fund (including SCTF) project information in the various fields on the Project Detail page are as follows. 1. Project Title Enter a brief but descriptive name for your project. It should consist of a concise but meaningful reference to a distinct project scope. A good project title should provide at-a-glance confirmation of project eligibility per program categories and objectives. For example: Meaningful Too vague Upgrade to the main wastewater line to the Waste Water facility (Plant 5) Pipe at Plant 5 Repaving of Main St. between Intersection Booth St. and Smith Ave. Main St. Upgrade Renovation and expansion of the Dawson municipal arena Municipal arena Harrow Community Centre Expansion and Upgrade Community Center 2. Project Funding Sources Select Federal Gas Tax Fund from the drop down menu and then either Main Per Capita or Small Communities Transportation Fund from the subcategory drop down menu. NOTE: You must then complete all the information on the Project Detail page before you can add additional funding sources. MMO will automatically calculate the total cost of the project based on all funding sources. Be sure to identify all current and forecasted funding for your project to reflect the total completed or estimated cost of your project. The Total Project Cost is a federal reporting requirement so it needs to be as accurate as possible at the time of reporting. Don t forget that there may be limitations to the use of GTF for projects that involve other federal funding sources. Be sure to know the stacking limits. 3. Project Information Project Description: This field is to include a brief outline of the project scope, including various components and the main objective of the project for that asset (new construction, upgrade, rehabilitation etc.), and the expected outcome(s). The project description should include quantitative values where possible and appropriate. For example: Road Project This project includes the 0.3 kms of new construction of Smith Street in the RM from Birchwood Drive to Sycamore Drive, including new watermain and storm sewer (3,400 sq.m. of new road construction; 390 sq.m. of new sidewalk; 570 sq.m. of new curb & gutter; 300 m of new watermain; 260m of new storm sewer). 8
9 Wastewater Project The upgrade to the main wastewater line will see the replacement of the deteriorating current line with a new 20 diameter PVC line running the length of 500 metres. The line directly services 15 households and is the ultimate collection line for 30 households. Sport Project This project involves the construction of a new single story multi-use community facility on an 11-acre parcel of land. Includes: parking, two baseball diamonds, playground equipment and green space, a large hall and smaller meeting spaces to enable indoor activities. The construction of a second arena that will be attached to the current sports centre, designed as a 95 x200 NHL-sized ice pad with 300 bench-type seats and 100-person standing room with access to concessions and washrooms. The arena will be for public use and NOT for professional or semi-professional teams. Construction Start/End Date: Click on the calendar icon and choose an actual or anticipated start and end date for the project. Project Nature: This field is optional to describe the type of work being done: New construction (construction of a new infrastructure asset) Expansion (addition or expansion of an existing infrastructure asset) Renewal (rehabilitation, reconstruction or renewal of an existing infrastructure asset) New Purchase (acquisition of a eligible infrastructure asset) Capacity Building (should be selected only if this will also be the Project Category being selected otherwise, select one of the other choices) Project Category: Select the appropriate eligible project category from the drop-down list. Be sure to record the project under the correct eligible category for GTF. NOTE: Capacity Building should only be selected if the project relates to strengthening the ability of the municipality to develop long-term planning practices (i.e. planning studies, policy development and implementation etc.). Otherwise, select one of the other choices. Project Subcategory: Select the appropriate eligible project subcategory from the drop-down list. If you are doing work to sidewalks and pathways please use the project category Local Roads and Bridges and then the appropriate subcategory. 4. Project Contact Some of these fields may be automatically completed with information about the logged in user but can be changed if needed. Please verify this information. 5. Project Location Project Location: Please name the community where the project will take place and provide a Postal Code if applicable (E.g. City, Town, Village, LUD, Urban Settlement area, or Section/Township/Range). If none apply, you can refer to the project as Rural. 9
10 Location Description: This is an optional field to provide more information about the location of the project (E.g. crosssection of a street, GPS coordinates). 6. Project Status Status: Describe the current state of the project by choosing one of the options from the drop-down list. The project status information is required to be updated as the project is completed in order to provide an accurate representation of the current status of each project. If construction of the project is completed but funding will still be allocated in future years please choose the Project Completed option. Status Description: This is an optional field to provide more information about the status of the project. Percentage Completed: Enter a percentage amount that represents how much of the project s physical construction has been completed to date. If the construction of the project is completed but funding will still be allocated in future years please make the percentage as 100%. 7. Project Outcomes The Project Outcomes provide the means by which the use of GTF will be measured through a set of core indicators. Outcome Type: Select one Outcome type from the following list of national objectives: Clean Environment Productivity and Economic Growth Strong Cities and Communities Please note, as MMO is being used as a single window for multiple funding programs, this list may have additional Outcome Types however, for the use of federal Gas Tax, please ensure you have selected one of the three outcomes above to report on. Proposed Indicator: This field should include, wherever possible, a measureable output what was done (E.g. KMs of road that was constructed, upgraded, replaced). and a measurable outcome what difference it made/will make (E.g. change in estimated remaining service life years of the road). Additional information can be provided as needed, such as baseline data. Anticipated Project Benefits: This field should include the measurable outcome what difference it made/will make (E.g. change in estimated remaining service life years of the road). Additional information can be provided as needed, such as baseline data. Be sure to click SAVE CHANGES before leaving the Project Details page! 10
11 Recording Interest in MMO It is the municipality s responsibility to invest gas tax funding in an interest bearing reserve account for the purpose of the agreement. All interest earned from a GTF reserve account must be recorded at the end of every year in MMO. To enter earned interest, go to the Gas Tax Allocation tab to the right of the Project Lis tab in the Municipal Grants section of MMO. Enter the interest earned in the current reporting year and click the Apply link at the top of the page to save the entry. If you need to report earned interest from a previous reporting year you must contact MSIS for support as former years will be locked for changes by municipalities. Annual Expenditure Reports (AERs) AERs summarize a municipality s opening and closing balance of unspent GTF funding and all current year changes. MMO will now produce an AER Working Paper for you to provide to your auditor in preparation for your GTF audit. Reporting Small Community Transportation Funds (SCTF) in AERs Municipalities that are awarded a SCTF grant are required to report their project in MMO and they must be reflected in the audited AER. An SCTF grant awards 50% of eligible costs up to a maximum of $50,000 and are typically paid in two equal payments. Half of the grant is paid when it is approved and the balance is paid when the project is complete and costs are claimed to the province. The full amount of the grant will be recorded in MMO in the year that it is approved. Costs incurred to construct the project are to be recorded in the year they are incurred. NOTE: If an SCTF project is completed in the year following the year it was awarded and the project was under-budget, the second payment is reduced to reflect the lower cost of the project and the allocation in MMO is amended to reflect the change. This will affect the closing balance of the AER in the year in which the grant was approved. Therefore, it is recommended that the subsequent year audited AER include a note of the change to the opening balance for this reason. Working Papers & Audited Report Once you have recorded all projects involving the use of GTF (including SCTF projects) and entered any earned interest from the investment account you can view and print a copy of your Annual Expenditure Report Working Papers. This report not only provides the template for your auditors AER, it also produces a list of all outstanding GTF and SCTF payments and a summary of each GTF project from the current year. 11
12 To view and print a copy of the AER Working Papers for a specific year go to the Grants to Municipalities section of MMO, click the Municipal Grants link, click the Gas Tax Allocation link and click on the specific Calendar Year you want to view (underlined year in the Calendar Year column). If you are a municipality that amalgamated you will have the option to select the former municipality for years prior to 2015 in the next screen. To print/save the AER Working Papers simply right mouse click on the page and either select a printer or print to PDF. Municipalities should provide a copy of this report from MMO to their auditors for review while they are completing their annual audit of the GTF. Submitting AERs Once the GTF audit has been completed and the auditor has provided an official copy of their audit report, municipalities are responsible for uploading the full auditor s AER in MMO. Typically this is a two three page document including the summary stating the auditor s opinion followed by the financial report. To upload an audited AER to MMO, first convert your report to a PDF document and save it with a logical name (this will be seen on MMO, for example 2015 Town of Dauphin AER ). Next, login to MMO, go to the Submit/View Municipal Report section, click Municipal Report, select the correct year you are submitting the report for then select the Gas Tax AER option from the Report Name drop down box. Finally, attach the PDF to the correct line (community and year) by clicking Browse... and selecting your file. Once you have linked to the correct document, click the Save Changes button at the top of the screen. Provincial staff will be notified by when a new document is uploaded to a Gas Tax AER report place holder. It will be reviewed for accuracy and to ensure all necessary project details have been supplied. Information for Auditors To assist your auditor in the preparation of your audited GTF AER, please ensure you have done the following: 1. provide them with a copy of your Municipal Gas Tax Agreement so they are aware of the applicable criteria, eligible categories and expense for the year they are auditing (NOTE that the audit must reference the correct agreement and schedules applicable the year being audited); 2. ensure that you have completed all updates pertaining to projects involving GTF and SCTF and recorded your annual interest in MMO; and 3. provide them with a copy of the AER Working Papers from MMO to use as a reference in the audit; 4. remind your auditor that they are no longer required to mail a copy of the audited AER to the Province but that they are to provide the municipality with the final copy which will be uploaded to MMO by the municipality. 12
13 Once your audit is completed please ensure your draft audit report is reflective of the information in MMO. If there are discrepancies please ensure that the correct changes are made to either the records in MMO or the audited AER prior to the report being submitted in MMO. Discrepancies will need to be rectified before an audited AER can be accepted and before future GTF payments can be made. CLOSING If you have not found the information you require in order to properly report on your municipality s GTF, you are encouraged to contact MSIS to seek further assistance and provide feedback so that future updates to this handbook are made where appropriate. MSIS contact information is located on page 3. 13
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