{
 "municipality_id": "gx-003136",
 "municipality": "Cumberland",
 "status_type": "County municipality",
 "jurisdiction": "Nova Scotia",
 "country": "CA",
 "topic": "finance",
 "label": "Financial policies",
 "status": "found",
 "last_verified": "2026-06-05",
 "official_website": "https://www.cumberlandcounty.ns.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "Asset Management Policy 24-02",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": "2024-03-27",
   "document_url": "https://www.cumberlandcounty.ns.ca/government/policies/2403-asset-management-policy-24-02/",
   "summary": "Establishes framework for long-term municipal asset management planning. Date of Passage of Current Policy: March 27, 2024 (per OCR of scanned PDF).",
   "capture_sha256": "676e830eb3f06fe435080bc2d8f7defed7517acd8edca1d0e3798220db28dacb",
   "captured_at": "2026-06-05T05:52:54+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/policies/676e830eb3f06fe435080bc2d8f7defed7517acd8edca1d0e3798220db28dacb.pdf",
   "transcript_url": "/ca/ns/cumberland/finance-policy/text-676e830eb3f0/",
   "transcript_quality": "ocr"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Audit Committee Policy 25-05",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": "2025-12-17",
   "document_url": "https://www.cumberlandcounty.ns.ca/government/policies/3177-audit-committee-policy-25-05/",
   "summary": "Establishes the terms of reference and mandate for the municipal audit committee. Date of Passage of Amended Policy: December 17, 2025.",
   "capture_sha256": "374e3dafacc23d4e0421892217a5c52fd77e8a99e2a483b86d1ebdf8797caad0",
   "captured_at": "2026-06-05T05:52:54+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/policies/374e3dafacc23d4e0421892217a5c52fd77e8a99e2a483b86d1ebdf8797caad0.pdf",
   "transcript_url": "/ca/ns/cumberland/finance-policy/text-374e3dafacc2/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Expenditures Policy 15-03 (amended April 2026)",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": "2026-04-27",
   "document_url": "https://www.cumberlandcounty.ns.ca/government/policies/3331-expenditures-policy-15-03-amended-april-2026-1/",
   "summary": "Governs municipal expenditure authorization and control. Date of Passage of Current Amended Policy: April 27, 2026.",
   "capture_sha256": "cd0c3c8d14a56789f52215efb7661323e10a3c7dac8f0bbafd6a1ab2b0b45415",
   "captured_at": "2026-06-05T05:52:54+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/policies/cd0c3c8d14a56789f52215efb7661323e10a3c7dac8f0bbafd6a1ab2b0b45415.pdf",
   "transcript_url": "/ca/ns/cumberland/finance-policy/text-cd0c3c8d14a5/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Low Income Tax Exemption Policy 22-02 (amended March 2026)",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": "2026-03-25",
   "document_url": "https://www.cumberlandcounty.ns.ca/government/policies/3279-low-income-tax-exemption-policy-22-02-amended-march-2026/",
   "summary": "Grants tax exemptions on residential taxes to qualifying low-income property owners in Cumberland. Date of Passage by Council: March 25, 2026.",
   "capture_sha256": "8f6f5ec68e242966b47bd4b47a00b99d2fa8f2216ed1ea0d692cd57d26061972",
   "captured_at": "2026-06-05T05:52:54+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/policies/8f6f5ec68e242966b47bd4b47a00b99d2fa8f2216ed1ea0d692cd57d26061972.pdf",
   "transcript_url": "/ca/ns/cumberland/finance-policy/text-8f6f5ec68e24/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/ns/cumberland/finance-policy/"
}