Municipality Transparency Index
High Performance Government
Voters can’t survive without the services provided by municipalities, and neither can they source these services from a competitor, unless they move cities.
For this reason, it is essential that voters are informed by the highest level of reporting on the finances and the quality of services provided by municipalities. Informed voter pressure is a substitute for the discipline of competition faced by most other organisations.
This section applies eleven basic tests to the annual reports of municipalities.
Several assumptions are applied:
The tests should be simple enough for the lay person to understand. It is assumed that the annual reports are sound from an accounting point of view, and the emphasis is on the generosity of detail provided.
The tests are only applied to the Annual Report, which should contain the Audited Financial Statements. Some municipalities may claim that some of the tests are passed if subsidiary documents or information available on their websites in taken into consideration. However, important information should be integrated into a single document reporting on financial and performance matters.
Because the LGPI is an open data project, all data in this and other sections is clickable and editable. You have the ability to challenge and change data. Make sure you leave notes explaining your changes and cite a source!
How to use this page
- This section applies eleven basic tests to the annual reports of municipalities.
- Pass your mouse over the title of each column for a detailed description of each test.
- Sort the table by any column by clicking on the column title.
- Click to view the chart or sort by Total score to see the most and least transparent cities in Canada.
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| City | Timeliness of audit opinionFour points minus one for every sixty days from balance date to audit signature | Receipt of accounting awardTwo points if external award received, such as by the Government of Finance Officers Association of the United States and Canada. There will usually be an image of a "certificate" in the financial statements if one has been received. | Additional commentary and statisticsOne point for any additional commentary whatsoever. ~~ One additional point if this commentary is specific to the expenditure areas defined in the statement of financial performance. ~~ One more point if this commentary contains quantitative measurement of actual performance. ~~ One more point if these measures are presented in comparison to a previous year. | Capital assets reportedEight points if the Statement of Financial Position contains a figure for the value of capital assets. This must be a figure for the value of all major infrastructure owned by the city such as buildings and civic infrastructure, not just minor physical assets such as departmental inventory. | Capital assets depreciated/fundedTwo points for reporting a figure for the value of depreciation ~~ Two further points for putting expense alongside operating expenditures. | Expenditures by object reportedOne point for presence of this breakdown. | Goods/contracted services separateOne point for separating goods from contracted services in Expenditure by Object section. | Operating/Capital Split (object)One point for seperating Capital Expenditures by Object from Operating Expenditures by Object | Operating/Capital Split (function)Four points for separating Capital Expendures by Function from Operating Expenditures by Function, or two points for having capital expenditure as a single, but separate line item. | Expenditure line items definedTwo points for giving definitions for the line items in the expenditure by function section. | Historical trend statistics givenTwo points for giving three or more years of historical statistics for five or more financial statistics. | Total scoreThe sum of all the transparency scores. The maximum possible score is 34. |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
3 | 2 | 3 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 24 | |
3 | 2 | 4 | 8 | 4 | 1 | 1 | 0 | 2 | 0 | 2 | 27 | |
3 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 17 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 17 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 16 | |
3 | 0 | 0 | 8 | 4 | 1 | 1 | 1 | 2 | 2 | 0 | 22 | |
2 | 0 | 0 | 8 | 4 | 1 | 1 | 1 | 2 | 2 | 2 | 23 | |
2 | 2 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 23 | |
2 | 0 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 20 | |
2 | 0 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
2 | 2 | 3 | 8 | 4 | 1 | 1 | 0 | 0 | 0 | 2 | 23 | |
2 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 0 | 2 | 16 | |
1 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 14 | |
0 | 0 | 0 | 8 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 10 | |
3 | 0 | 0 | 8 | 4 | 1 | 1 | 1 | 2 | 0 | 0 | 20 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 15 | |
3 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 0 | 0 | 15 | |
4 | 0 | 0 | 8 | 4 | 1 | 0 | 1 | 2 | 0 | 0 | 20 | |
0 | 0 | 1 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 15 | |
3 | 0 | 3 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 22 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 15 | |
0 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 13 | |
3 | 1 | 3 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 24 | |
1 | 0 | 0 | 8 | 4 | 0 | 0 | 0 | 2 | 0 | 0 | 15 | |
1 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 0 | 0 | 13 | |
3 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 17 | |
2 | 0 | 3 | 8 | 4 | 1 | 1 | 1 | 2 | 2 | 2 | 26 | |
3 | 0 | 3 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 21 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 2 | 2 | 0 | 19 | |
3 | 0 | 0 | 0 | 0 | 1 | 1 | 0 | 4 | 0 | 0 | 9 | |
2 | 2 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 22 | |
0 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 14 | |
1 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 16 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 17 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 19 | |
3 | 0 | 2 | 8 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 15 | |
0 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 14 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 15 | |
3 | 0 | 0 | 8 | 4 | 1 | 1 | 1 | 0 | 0 | 0 | 18 | |
2 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 16 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 17 | |
1 | 0 | 1 | 0 | 0 | 1 | 1 | 0 | 4 | 0 | 0 | 8 | |
0 | 0 | 2 | 8 | 4 | 0 | 0 | 0 | 2 | 0 | 1 | 17 | |
2 | 0 | 4 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 23 | |
1 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 16 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
2 | 2 | 3 | 8 | 4 | 1 | 1 | 1 | 2 | 2 | 2 | 28 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 17 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
2 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 0 | 0 | 14 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 15 | |
3 | 0 | 3 | 8 | 2 | 1 | 0 | 1 | 0 | 0 | 2 | 20 | |
2 | 0 | 3 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 22 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 16 | |
3 | 2 | 3 | 8 | 2 | 1 | 1 | 1 | 0 | 1 | 2 | 24 | |
3 | 0 | 0 | 8 | 4 | 1 | 1 | 0 | 0 | 2 | 0 | 19 | |
0 | 0 | 4 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 19 | |
3 | 2 | 4 | 8 | 2 | 1 | 0 | 1 | 4 | 2 | 2 | 27 | |
2 | 2 | 2 | 8 | 4 | 1 | 1 | 1 | 2 | 2 | 2 | 27 | |
3 | 2 | 1 | 8 | 2 | 1 | 1 | 1 | 2 | 0 | 2 | 23 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 17 | |
3 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 17 | |
3 | 2 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 23 | |
4 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 20 | |
3 | 0 | 3 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 19 | |
1 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 2 | 0 | 0 | 16 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
3 | 0 | 4 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 24 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 17 | |
3 | 0 | 0 | 8 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 13 | |
1 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 16 | |
2 | 0 | 3 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 20 | |
3 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 17 | |
3 | 0 | 4 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 23 | |
3 | 2 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 23 | |
3 | 0 | 0 | 9 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 17 | |
1 | 0 | 0 | 8 | 2 | 1 | 0 | 2 | 0 | 2 | 0 | 16 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 16 | |
2 | 0 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 21 | |
3 | 0 | 2 | 8 | 4 | 1 | 1 | 1 | 2 | 2 | 0 | 22 | |
3 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 19 | |
2 | 0 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 20 | |
0 | 0 | 4 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 19 | |
3 | 0 | 0 | 8 | 4 | 1 | 1 | 1 | 2 | 2 | 0 | 22 | |
2 | 2 | 2 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 22 | |
3 | 2 | 3 | 8 | 4 | 1 | 0 | 1 | 2 | 2 | 2 | 28 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
3 | 2 | 3 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 25 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 16 | |
1 | 0 | 3 | 8 | 2 | 1 | 1 | 0 | 0 | 0 | 0 | 16 | |
3 | 0 | 2 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 19 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 16 | |
3 | 0 | 0 | 8 | 4 | 1 | 1 | 1 | 2 | 0 | 0 | 20 | |
3 | 0 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 21 | |
3 | 2 | 1 | 8 | 2 | 1 | 1 | 1 | 4 | 2 | 2 | 23 | |
3 | 2 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 24 | |
2 | 0 | 0 | 8 | 4 | 1 | 1 | 1 | - | 0 | 0 | 17 | |
3 | 2 | 4 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 25 | |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | |
2 | 2 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 23 | |
1 | 2 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 22 | |
2 | 0 | 0 | 8 | 4 | 1 | 1 | 1 | 0 | 2 | 0 | 19 | |
2 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 16 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 15 | |
3 | 2 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 1 | 2 | 23 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
0 | 0 | 0 | 8 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 10 | |
0 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 17 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 16 | |
1 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 0 | 0 | 13 | |
2 | 2 | 1 | 8 | 4 | 1 | 1 | 1 | 2 | 2 | 2 | 26 | |
3 | 2 | 3 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 25 | |
2 | 0 | 0 | 8 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 12 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 17 | |
3 | 0 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 20 | |
2 | 2 | 4 | 8 | 2 | 1 | 1 | 1 | 2 | 0 | 2 | 25 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
3 | 0 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 21 | |
3 | 0 | 4 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 22 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 2 | 0 | 0 | 18 | |
2 | 2 | 2 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 22 | |
0 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 0 | 0 | 12 | |
0 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 14 | |
2 | 1 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 22 | |
1 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 14 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 1 | 0 | 16 | |
3 | 0 | 2 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 2 | 22 | |
2 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 2 | 17 | |
1 | 0 | 3 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 0 | 18 | |
3 | 0 | 1 | 8 | 2 | 1 | 0 | 1 | 0 | 2 | 2 | 20 | |
2 | 0 | 0 | 8 | 2 | 1 | 0 | 1 | 0 | 0 | 0 | 14 | |
3 | 0 | 0 | 8 | 2 | 1 | 1 | 1 | 0 | 2 | 0 | 18 | |
3 | 0 | 1 | 8 | 2 | 1 | 1 | 1 | 0 | 0 | 2 | 19 | |
3 | 0 | 0 | 8 | 0 | 0 | 0 | 0 | 0 | 2 | 0 | 13 |