{
 "municipality_id": "gx-003090",
 "municipality": "Moncton",
 "status_type": "City",
 "jurisdiction": "New Brunswick",
 "country": "CA",
 "topic": "finance",
 "label": "Financial policies",
 "status": "found",
 "last_verified": "2026-06-07",
 "official_website": "https://moncton.ca/",
 "documents": [
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   "is_official": true,
   "title": "Accounts Receivable, Collections Policy",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www5.moncton.ca/docs/policies/updated2020/Accounts_Receivable_Collections_Policy.pdf",
   "summary": "Governs City of Moncton accounts receivable management; sets collection steps, write-off procedures, and timelines.",
   "capture_sha256": "c3bd5e8c1d540bea71f41568846cc8d822e0dfe9c26fcf1bab79d49ddd7479ce",
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  {
   "primary": true,
   "is_official": true,
   "title": "Capital Asset Policy",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www5.moncton.ca/docs/policies/updated2020/Capital_Asset_policy.pdf",
   "summary": "Sets thresholds and procedures for capitalization, depreciation, and disposal of City of Moncton capital assets.",
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  {
   "primary": true,
   "is_official": true,
   "title": "Debt Management Policy",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www5.moncton.ca/docs/policies/updated2020/Debt_Management_Policy.pdf",
   "summary": "Sets limits and conditions for City of Moncton borrowing; governs debt levels, repayment timelines, and council approval thresholds.",
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   "captured_at": "2026-06-07T16:41:40+00:00",
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  {
   "primary": true,
   "is_official": true,
   "title": "Investment Policy",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": "2024-06-03",
   "document_url": "https://www5.moncton.ca/docs/policies/investment-policy.pdf",
   "summary": "Governs the City of Moncton's investment of municipal funds; sets eligible instruments, risk parameters, and reporting obligations.",
   "capture_sha256": "b473c7eda0f43e7b17d70688ca2e0c9120b1914a1b641e191178df9626d62d80",
   "captured_at": "2026-06-07T16:41:40+00:00",
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   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/policies/b473c7eda0f43e7b17d70688ca2e0c9120b1914a1b641e191178df9626d62d80.pdf",
   "link_dead": false,
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  {
   "primary": true,
   "is_official": true,
   "title": "Reserves Policy",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www5.moncton.ca/docs/policies/updated2020/Reserves_Policy.pdf",
   "summary": "Governs the establishment, funding, and use of City of Moncton financial reserve funds.",
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   "link_dead": false,
   "transcript_url": "/ca/nb/moncton/finance-policy/text-83e8e72b0644/",
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 ],
 "source": "https://govanswers.org/ca/nb/moncton/finance-policy/"
}