{
 "topic": "finance-policy",
 "label": "Financial policies",
 "question": "Reserves, assets, investment, and spending policies.",
 "jurisdiction": "Nova Scotia",
 "country": "CA",
 "source": "https://govanswers.org/ca/ns/finance-policy/",
 "municipalities": [
  {
   "municipality_id": "gx-003122",
   "name": "Amherst",
   "type": "Town",
   "path": "/ca/ns/amherst/",
   "answer_page": "/ca/ns/amherst/finance-policy/",
   "json": "/ca/ns/amherst/finance-policy.json",
   "status": "found",
   "n_adopted": 5,
   "last_verified": "2026-06-05",
   "document": "03450-03 Debt Management Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/amherst/finance-policy/03450-03-debt-management-policy/",
   "answer": "The Town of Amherst, Nova Scotia has 5 adopted policies on file: 03450-03 Debt Management Policy; 03450-04 Budget Management Policy; 03600-01 Investment Policy; 03800-01 Revenue Collection Policy; 31600-03 Asset Management Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003123",
   "name": "Annapolis",
   "type": "County municipality",
   "path": "/ca/ns/annapolis/",
   "answer_page": "/ca/ns/annapolis/finance-policy/",
   "json": "/ca/ns/annapolis/finance-policy.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-06-05",
   "document": "Hospitality (Policy 131)",
   "document_number": "131",
   "adopted_date": null,
   "transcript_url": "/ca/ns/annapolis/finance-policy/policy-131/",
   "answer": "The County municipality of Annapolis, Nova Scotia has 2 adopted policies on file: Hospitality (Policy 131); Low Income Tax Exemption (Policy 105), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003124",
   "name": "Annapolis Royal",
   "type": "Town",
   "path": "/ca/ns/annapolis-royal/",
   "answer_page": "/ca/ns/annapolis-royal/finance-policy/",
   "json": "/ca/ns/annapolis-royal/finance-policy.json",
   "status": "found",
   "n_adopted": 4,
   "last_verified": "2026-06-05",
   "document": "Accounts Receivable Policy for Non Tax and Non Water Utility Revenue",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/annapolis-royal/finance-policy/accounts-receivable-policy-for-non-tax-and-non-water/",
   "answer": "The Town of Annapolis Royal, Nova Scotia has 4 adopted policies on file: Accounts Receivable Policy for Non Tax and Non Water Utility Revenue; Asset Management Policy; Investment Policy; Tax Collection Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003125",
   "name": "Antigonish",
   "type": "County municipality",
   "path": "/ca/ns/antigonish-county-municipality/",
   "answer_page": "/ca/ns/antigonish-county-municipality/finance-policy/",
   "json": "/ca/ns/antigonish-county-municipality/finance-policy.json",
   "status": "found",
   "n_adopted": 7,
   "last_verified": "2026-06-05",
   "document": "Cheques, Cash Receipts, and Deposits (Policy 9)",
   "document_number": "9",
   "adopted_date": null,
   "transcript_url": "/ca/ns/antigonish-county-municipality/finance-policy/policy-9/",
   "answer": "The County municipality of Antigonish, Nova Scotia has 7 adopted policies on file: Cheques, Cash Receipts, and Deposits (Policy 9); Hospitality Policy (Policy 44); Interest and Late Charges Policy (Policy 21); Investment Policy (Policy 13); Tax Exemption Policy for Non-Profit Organizations (Policy 35); Tax Exemption for Low Income Tax Payers Policy (Policy 15); Write-offs Write-ons (Policy 10), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003126",
   "name": "Antigonish",
   "type": "Town",
   "path": "/ca/ns/antigonish-town/",
   "answer_page": "/ca/ns/antigonish-town/finance-policy/",
   "json": "/ca/ns/antigonish-town/finance-policy.json",
   "status": "found",
   "n_adopted": 5,
   "last_verified": "2026-06-05",
   "document": "Corporate Credit Card Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/antigonish-town/finance-policy/corporate-credit-card-policy/",
   "answer": "The Town of Antigonish, Nova Scotia has 5 adopted policies on file: Corporate Credit Card Policy; Electronic Funds Transfer (EFT) Policy; Low Income Property Tax Exemption Policy; Municipal User Fees Policy; Risk Management Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003127",
   "name": "Argyle",
   "type": "District municipality",
   "path": "/ca/ns/argyle/",
   "answer_page": "/ca/ns/argyle/finance-policy/",
   "json": "/ca/ns/argyle/finance-policy.json",
   "status": "found",
   "n_adopted": 8,
   "last_verified": "2026-06-05",
   "document": "Area Rate Policy - ARTICLE C7",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/argyle/finance-policy/area-rate-policy-article-c7/",
   "answer": "The District municipality of Argyle, Nova Scotia has 8 adopted policies on file: Area Rate Policy - ARTICLE C7; Asset Management Policy - ARTICLE C26; Asset Retirement Obligation Policy - ARTICLE C51; Audit Committee Policy - ARTICLE C36; Credit Card Policy - ARTICLE C56; Internal Controls Policy - ARTICLE C55; Investment Policy - ARTICLE C49; Low Income Property Tax Exemption Policy - ARTICLE C16, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003128",
   "name": "Barrington",
   "type": "District municipality",
   "path": "/ca/ns/barrington/",
   "answer_page": "/ca/ns/barrington/finance-policy/",
   "json": "/ca/ns/barrington/finance-policy.json",
   "status": "found",
   "n_adopted": 14,
   "last_verified": "2026-06-05",
   "document": "Policy No. 03 — Tax Collection & Tax Sale Policy",
   "document_number": "03",
   "adopted_date": null,
   "transcript_url": "/ca/ns/barrington/finance-policy/policy-03/",
   "answer": "The District municipality of Barrington, Nova Scotia has 14 adopted policies on file: Policy No. 03 — Tax Collection & Tax Sale Policy; Policy No. 35 — Comprehensive Debt Policy; Policy No. 41 — Low Income Property Tax Exemption Policy; Policy No. 43 — Disposal of Incidental Assets Surplus Property Policy; Policy No. 46 — Tax Reduction Policy; Policy No. 56 — Interim Tax Billing Policy; Policy No. 63 — Tangible Capital Assets Policy; Policy No. 72 — Property Assessed Clean Energy (PACE) Lending Rate; Policy No. 76 — Interest On Overdue Accounts Policy; Policy No. 78 — Municipal Travel and Expense Policy; Policy No. 79 — Hospitality Policy; Policy No. 80 — Credit Card Policy; Policy No. 92 — Asset Management Policy; Policy No. 96 — Asset Retirement Obligation Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003129",
   "name": "Berwick",
   "type": "Town",
   "path": "/ca/ns/berwick/",
   "answer_page": "/ca/ns/berwick/finance-policy/",
   "json": "/ca/ns/berwick/finance-policy.json",
   "status": "found",
   "n_adopted": 6,
   "last_verified": "2026-06-05",
   "document": "Capital Financial Management Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/berwick/finance-policy/capital-financial-management-policy/",
   "answer": "The Town of Berwick, Nova Scotia has 6 adopted policies on file: Capital Financial Management Policy; Expense and Hospitality Policy 2018; Fees Policy; Low Income Property Tax Exemption (Policy 5.021); Tax Billing Policy; Tax Sale, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003130",
   "name": "Bridgewater",
   "type": "Town",
   "path": "/ca/ns/bridgewater/",
   "answer_page": "/ca/ns/bridgewater/finance-policy/",
   "json": "/ca/ns/bridgewater/finance-policy.json",
   "status": "found",
   "n_adopted": 17,
   "last_verified": "2026-06-05",
   "document": "Policy 105 — Debt Management",
   "document_number": "105",
   "adopted_date": null,
   "transcript_url": "/ca/ns/bridgewater/finance-policy/policy-105/",
   "answer": "The Town of Bridgewater, Nova Scotia has 17 adopted policies on file: Policy 105 — Debt Management; Policy 106 — Capital Reserve; Policy 107 — Operating Reserve; Policy 108 — Investment; Policy 113 — Asset Management; Policy 114 — Asset Retirement Obligation; Policy 21 — Reserve Funds; Policy 33 — Tax Collection; Policy 36 — Capital Variance; Policy 57 — Low Income Tax Exemption; Policy 63 — Museum Endowment Fund; Policy 65 — Tax Reduction for Property Destruction or Damage; Policy 89 — Fees; Policy 92 — Interim Tax Billing; Policy 94 — Hospitality; Policy 97 — Designated Community Funds; Policy 99 — Amend Land Use & Subdivision By-laws (Fees), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003131",
   "name": "Cape Breton",
   "type": "Regional municipality",
   "path": "/ca/ns/cape-breton/",
   "answer_page": "/ca/ns/cape-breton/finance-policy/",
   "json": "/ca/ns/cape-breton/finance-policy.json",
   "status": "found",
   "n_adopted": 4,
   "last_verified": "2026-06-05",
   "document": "CBRM Corporate Credit Card Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/cape-breton/finance-policy/cbrm-corporate-credit-card-policy/",
   "answer": "The Regional municipality of Cape Breton, Nova Scotia has 4 adopted policies on file: CBRM Corporate Credit Card Policy; Employment Expense Reimbursement Policy; Travel Expense Policy for Elected Officials (with amendments to January 2021); Travel Expense Policy for Staff (with amendments to January 2021), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003133",
   "name": "Clare",
   "type": "District municipality",
   "path": "/ca/ns/clare/",
   "answer_page": "/ca/ns/clare/finance-policy/",
   "json": "/ca/ns/clare/finance-policy.json",
   "status": "found",
   "n_adopted": 3,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/clare/finance-policy/asset-management-policy/",
   "answer": "The District municipality of Clare, Nova Scotia has 3 adopted policies on file: Asset Management Policy; Asset Retirement Obligation Policy; Disposal of Surplus Asset Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003135",
   "name": "Colchester",
   "type": "County municipality",
   "path": "/ca/ns/colchester/",
   "answer_page": "/ca/ns/colchester/finance-policy/",
   "json": "/ca/ns/colchester/finance-policy.json",
   "status": "found",
   "n_adopted": 3,
   "last_verified": "2026-06-05",
   "document": "Asset Retirement Obligations Policy 3813",
   "document_number": "3813",
   "adopted_date": "2023-01-26",
   "transcript_url": "/ca/ns/colchester/finance-policy/policy-3813/",
   "answer": "The County municipality of Colchester, Nova Scotia has 3 adopted policies on file: Asset Retirement Obligations Policy 3813; Expense Policy for CAO and Members of Council 4486; Investment and Internet Banking Policy 4861, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003136",
   "name": "Cumberland",
   "type": "County municipality",
   "path": "/ca/ns/cumberland/",
   "answer_page": "/ca/ns/cumberland/finance-policy/",
   "json": "/ca/ns/cumberland/finance-policy.json",
   "status": "found",
   "n_adopted": 4,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy 24-02",
   "document_number": "24-02",
   "adopted_date": "2024-03-27",
   "transcript_url": "/ca/ns/cumberland/finance-policy/policy-24-02/",
   "answer": "The County municipality of Cumberland, Nova Scotia has 4 adopted policies on file: Asset Management Policy 24-02; Audit Committee Policy 25-05; Expenditures Policy 15-03 (amended April 2026); Low Income Tax Exemption Policy 22-02 (amended March 2026), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003138",
   "name": "Digby",
   "type": "Town",
   "path": "/ca/ns/digby-town/",
   "answer_page": "/ca/ns/digby-town/finance-policy/",
   "json": "/ca/ns/digby-town/finance-policy.json",
   "status": "found",
   "n_adopted": 3,
   "last_verified": "2026-06-05",
   "document": "Admin Policy #2019-01 Policy on Expense Reimbursement",
   "document_number": "2019-01",
   "adopted_date": "2019-01-07",
   "transcript_url": "/ca/ns/digby-town/finance-policy/policy-2019-01/",
   "answer": "The Town of Digby, Nova Scotia has 3 adopted policies on file: Admin Policy #2019-01 Policy on Expense Reimbursement; Admin Policy #2020-02 Operating Reserve Fund Policy; Admin Policy #2023-02 Asset Management Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003139",
   "name": "East Hants",
   "type": "District municipality",
   "path": "/ca/ns/east-hants/",
   "answer_page": "/ca/ns/east-hants/finance-policy/",
   "json": "/ca/ns/east-hants/finance-policy.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-06-05",
   "document": "Municipal Fee Policy (approved March 2026)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/east-hants/finance-policy/municipal-fee-policy/",
   "answer": "The District municipality of East Hants, Nova Scotia has 2 adopted policies on file: Municipal Fee Policy (approved March 2026); Municipal Tax Assistance Program (MTAP) Policy 2024, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003140",
   "name": "Guysborough",
   "type": "District municipality",
   "path": "/ca/ns/guysborough/",
   "answer_page": "/ca/ns/guysborough/finance-policy/",
   "json": "/ca/ns/guysborough/finance-policy.json",
   "status": "found",
   "n_adopted": 7,
   "last_verified": "2026-06-05",
   "document": "Policy E-1 Deadline Date Policy",
   "document_number": "E-1",
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The District municipality of Guysborough, Nova Scotia has 7 adopted policies on file: Policy E-1 Deadline Date Policy; Policy E-3 Interest Policy; Policy E-4 Canadian Currency Policy; Policy E-5 Post-dated Cheques Policy; Policy E-6 Tax Arrears Policy; Policy F-6 Tax Exemption and Relief Policy; Policy H-20 Credit Card Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003141",
   "name": "Halifax",
   "type": "Regional municipality",
   "path": "/ca/ns/halifax/",
   "answer_page": "/ca/ns/halifax/finance-policy/",
   "json": "/ca/ns/halifax/finance-policy.json",
   "status": "found",
   "n_adopted": 10,
   "last_verified": "2026-06-05",
   "document": "Administrative Order 10 — Respecting Partial Tax Exemption for Taxation",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/halifax/finance-policy/administrative-order-10-respecting-partial-tax-exemption/",
   "answer": "The Regional municipality of Halifax, Nova Scotia has 10 adopted policies on file: Administrative Order 10 — Respecting Partial Tax Exemption for Taxation; Administrative Order 15 — Respecting License, Permit, and Processing Fees; Administrative Order 16 — Solid Waste Fees Administrative Order; Administrative Order 18 — Respecting Revenue Collections Policy; Administrative Order 20 — Respecting Fees for Cemetery Services; Administrative Order 2014-015-ADM — Respecting Reserve Funding Strategies; Administrative Order 2016-008-ADM — Respecting the Reduction of Taxes Payable for Certain Residential Properties; Administrative Order 2018-004-ADM — Respecting Real Property Transactions; Administrative Order 2019-005-ADM — Respecting Community Area Rates; Administrative Order 2022-008-ADM — Respecting Area Rates to Fund Sidewalks Outside the Urban Tax Area, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003142",
   "name": "Inverness",
   "type": "County municipality",
   "path": "/ca/ns/inverness/",
   "answer_page": "/ca/ns/inverness/finance-policy/",
   "json": "/ca/ns/inverness/finance-policy.json",
   "status": "found",
   "n_adopted": 12,
   "last_verified": "2026-06-05",
   "document": "Audit Committee Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/inverness/finance-policy/audit-committee-policy/",
   "answer": "The County municipality of Inverness, Nova Scotia has 12 adopted policies on file: Audit Committee Policy; Capital Cost of Sidewalk Construction Policy; Disposal of Surplus Real Property Policy; Expense Policy; Hospitality Policy; Interest Policy; Interest on Overpaid Taxes Policy – Repeal; Investment Policy Re Mortgage on Sale of Municipal Land; Low-Income Tax Exemption Policy; Municipal Fees Policy; Tipping Fees Policy Kenloch Waste Management Facility – Repeal; Vending Permit Fees Policy – Repeal, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003143",
   "name": "Kentville",
   "type": "Town",
   "path": "/ca/ns/kentville/",
   "answer_page": "/ca/ns/kentville/finance-policy/",
   "json": "/ca/ns/kentville/finance-policy.json",
   "status": "found",
   "n_adopted": 16,
   "last_verified": "2026-06-05",
   "document": "Policy G49F — Collection Policies - Water Utility",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/kentville/finance-policy/policy-g49f-collection-policies-water-utility/",
   "answer": "The Town of Kentville, Nova Scotia has 16 adopted policies on file: Policy 105 — Expenses and Hospitality; Policy 110 — Targeted Income Property Tax Exemption; Policy G12F — Tax Collection; Policy G26 — Perpetual Investment Policy; Policy G33 — Animal Control Bylaw Fees; Policy G46F — Interest on Deposit Accounts; Policy G47F — Interest on Overdue Accounts; Policy G48F — Collection Policy - Sewer Utility; Policy G49F — Collection Policies - Water Utility; Policy G50F — Collection Policies - Other Accounts Receivable; Policy G55F — Tangible Capital Assets Policy; Policy G56F — NSF Cheques Policy Statement; Policy G63F — Operating Reserve Fund Policy; Policy G79 — Deed Transfer Interest Policy; Policy G80 — Deed Transfer Allocation Policy; Policy G83 — Billing of Taxes, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003144",
   "name": "Kings",
   "type": "County municipality",
   "path": "/ca/ns/kings/",
   "answer_page": "/ca/ns/kings/finance-policy/",
   "json": "/ca/ns/kings/finance-policy.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-06-05",
   "document": "Policy FIN-05-008 — Business Expense",
   "document_number": "FIN-05-008",
   "adopted_date": null,
   "transcript_url": "/ca/ns/kings/finance-policy/policy-fin-05-008/",
   "answer": "The County municipality of Kings, Nova Scotia has 2 adopted policies on file: Policy FIN-05-008 — Business Expense; Policy FIN-05-025 — Asset Retirement Obligation, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003145",
   "name": "Lockeport",
   "type": "Town",
   "path": "/ca/ns/lockeport/",
   "answer_page": "/ca/ns/lockeport/finance-policy/",
   "json": "/ca/ns/lockeport/finance-policy.json",
   "status": "found",
   "n_adopted": 4,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/lockeport/finance-policy/asset-management-policy/",
   "answer": "The Town of Lockeport, Nova Scotia has 4 adopted policies on file: Asset Management Policy; Capital Reserve Policy; Debt Management Policy; Low Income Property Tax Exemption Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003146",
   "name": "Lunenburg",
   "type": "District municipality",
   "path": "/ca/ns/lunenburg-district-municipality/",
   "answer_page": "/ca/ns/lunenburg-district-municipality/finance-policy/",
   "json": "/ca/ns/lunenburg-district-municipality/finance-policy.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-06-05",
   "document": "Policy 020 — Investment Policy",
   "document_number": "020",
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The District municipality of Lunenburg, Nova Scotia has 2 adopted policies on file: Policy 020 — Investment Policy; Policy 062 — Capital Debt Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003147",
   "name": "Lunenburg",
   "type": "Town",
   "path": "/ca/ns/lunenburg-town/",
   "answer_page": "/ca/ns/lunenburg-town/finance-policy/",
   "json": "/ca/ns/lunenburg-town/finance-policy.json",
   "status": "found",
   "n_adopted": 5,
   "last_verified": "2026-06-05",
   "document": "Accessible Housing Incentive Policy",
   "document_number": null,
   "adopted_date": "2025-02-11",
   "transcript_url": "/ca/ns/lunenburg-town/finance-policy/accessible-housing-incentive-policy/",
   "answer": "The Town of Lunenburg, Nova Scotia has 5 adopted policies on file: Accessible Housing Incentive Policy; Affordable Housing Tax Relief Policy; Debt Charges Policy; Land Divestiture Policy; Low Income Property Tax Relief Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003148",
   "name": "Mahone Bay",
   "type": "Town",
   "path": "/ca/ns/mahone-bay/",
   "answer_page": "/ca/ns/mahone-bay/finance-policy/",
   "json": "/ca/ns/mahone-bay/finance-policy.json",
   "status": "found",
   "n_adopted": 11,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy",
   "document_number": null,
   "adopted_date": "2026-05-28",
   "transcript_url": "/ca/ns/mahone-bay/finance-policy/asset-management-policy/",
   "answer": "The Town of Mahone Bay, Nova Scotia has 11 adopted policies on file: Asset Management Policy; Comprehensive Debt Policy; Corporate Sponsorship and Naming Rights Policy (draft); Council Remuneration Policy; Credit Card Use Policy; Expense and Hospitality Policy; Fees Policy; Installment Billing - Property Taxes Policy; Investment Policy; Low Income Property Tax Exemption Policy; Tax Sale Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003149",
   "name": "Middleton",
   "type": "Town",
   "path": "/ca/ns/middleton/",
   "answer_page": "/ca/ns/middleton/finance-policy/",
   "json": "/ca/ns/middleton/finance-policy.json",
   "status": "found",
   "n_adopted": 5,
   "last_verified": "2026-06-05",
   "document": "Code A 1.1 - Interest Rates and Dates",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/middleton/finance-policy/code-a-1-1-interest-rates-and-dates/",
   "answer": "The Town of Middleton, Nova Scotia has 5 adopted policies on file: Code A 1.1 - Interest Rates and Dates; Code A 1.10 - Water Arrears Collection Policy 2025; Code A 1.2 - Reserve Funds - Interest; Code A 1.34 - Asset Management; Code A 3.4 - Remuneration of Council Members, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003150",
   "name": "Mulgrave",
   "type": "Town",
   "path": "/ca/ns/mulgrave/",
   "answer_page": "/ca/ns/mulgrave/finance-policy/",
   "json": "/ca/ns/mulgrave/finance-policy.json",
   "status": "found",
   "n_adopted": 12,
   "last_verified": "2026-06-05",
   "document": "A-13 Mayor & Council Travel Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/mulgrave/finance-policy/a-13-mayor-council-travel-policy/",
   "answer": "The Town of Mulgrave, Nova Scotia has 12 adopted policies on file: A-13 Mayor & Council Travel Policy; B-10 Credit Card Policy; B-17 Fees Policy; Cheque Signing Policy; Council Remuneration Policy; Expenditures Policy; Interest on Overpaid Taxes Policy; Investment Policy; Low Income Exemption Policy; NSF Cheques Policy; Proceeds of Fees Collected at Town Swimming Pool; Tax Collection Procedure, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003151",
   "name": "New Glasgow",
   "type": "Town",
   "path": "/ca/ns/new-glasgow/",
   "answer_page": "/ca/ns/new-glasgow/finance-policy/",
   "json": "/ca/ns/new-glasgow/finance-policy.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-06-05",
   "document": "Municipal User Fees Policy Appendix A",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/new-glasgow/finance-policy/municipal-user-fees-policy-appendix-a/",
   "answer": "The Town of New Glasgow, Nova Scotia has 2 adopted policies on file: Municipal User Fees Policy Appendix A; Municipal User Fees Policy Appendix AA, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003152",
   "name": "Oxford",
   "type": "Town",
   "path": "/ca/ns/oxford/",
   "answer_page": "/ca/ns/oxford/finance-policy/",
   "json": "/ca/ns/oxford/finance-policy.json",
   "status": "found",
   "n_adopted": 8,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy 2024",
   "document_number": "2024",
   "adopted_date": "2024-02-28",
   "transcript_url": "/ca/ns/oxford/finance-policy/policy-2024/",
   "answer": "The Town of Oxford, Nova Scotia has 8 adopted policies on file: Asset Management Policy 2024; Audit Committee Terms of Reference Policy; COVID-19 Property Tax Financing Program Policy; Fees Policy; Hospitality Policy; Multi Year Capital Budget Planning Policy; Tax and Water Collection Policy; Travel & Expense Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003153",
   "name": "Pictou",
   "type": "County municipality",
   "path": "/ca/ns/pictou-county-municipality/",
   "answer_page": "/ca/ns/pictou-county-municipality/finance-policy/",
   "json": "/ca/ns/pictou-county-municipality/finance-policy.json",
   "status": "found",
   "n_adopted": 16,
   "last_verified": "2026-06-05",
   "document": "Capital Improvement Plan Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/pictou-county-municipality/finance-policy/capital-improvement-plan-policy/",
   "answer": "The County municipality of Pictou, Nova Scotia has 16 adopted policies on file: Capital Improvement Plan Policy; Council Remuneration Policy; Dog Registration Fees Policy; Fire Department Area Rate Policy; Fire Department Extraordinary Expense Policy; Fire Department Loan Guarantee Policy; Hospitality Policy; Interest Rate Policy; Interest Refunds — Over Paid Taxes/Appeals Policy; Interim Tax Billing Policy; Low Income Capital Charges Tax Exemption Policy; Low Income Tax Exemption Policy; Radio Communication Facilities Fees Policy; Tax Collection Policy; Tax Exemption & Tax Reduction Policy (updated May 4 2026); Tax Reduction or Refund Policy (Buildings Destroyed by Fire), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003154",
   "name": "Pictou",
   "type": "Town",
   "path": "/ca/ns/pictou-town/",
   "answer_page": "/ca/ns/pictou-town/finance-policy/",
   "json": "/ca/ns/pictou-town/finance-policy.json",
   "status": "found",
   "n_adopted": 9,
   "last_verified": "2026-06-05",
   "document": "Audit Committee Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/pictou-town/finance-policy/audit-committee-policy/",
   "answer": "The Town of Pictou, Nova Scotia has 9 adopted policies on file: Audit Committee Policy; Eastern Star Lodge Partial Tax Exemption Policy; Gunning and MacDonald Parcels Tax Exemption Policy; Hospitality Policy; New Caledonian Curling Club Partial Tax Exemption Policy; Partial Exemption – Curbside Collection Charge Policy; Reduction in Taxes Policy (Chapter 5); Revenue Collection Policy; Town Owned Taxable Properties Exemption Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003155",
   "name": "Port Hawkesbury",
   "type": "Town",
   "path": "/ca/ns/port-hawkesbury/",
   "answer_page": "/ca/ns/port-hawkesbury/finance-policy/",
   "json": "/ca/ns/port-hawkesbury/finance-policy.json",
   "status": "found",
   "n_adopted": 3,
   "last_verified": "2026-06-05",
   "document": "Low Income Tax Exemption Policy",
   "document_number": null,
   "adopted_date": "2024-09-03",
   "transcript_url": "/ca/ns/port-hawkesbury/finance-policy/low-income-tax-exemption-policy/",
   "answer": "The Town of Port Hawkesbury, Nova Scotia has 3 adopted policies on file: Low Income Tax Exemption Policy; Travel Expense Policy; Vending Fees Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003156",
   "name": "Queens",
   "type": "Regional municipality",
   "path": "/ca/ns/queens/",
   "answer_page": "/ca/ns/queens/finance-policy/",
   "json": "/ca/ns/queens/finance-policy.json",
   "status": "found",
   "n_adopted": 20,
   "last_verified": "2026-06-05",
   "document": "Administrative Policy 5 — An Area Rate on Fire Protection Services by a Water System",
   "document_number": "5",
   "adopted_date": null,
   "transcript_url": "/ca/ns/queens/finance-policy/policy-5/",
   "answer": "The Regional municipality of Queens, Nova Scotia has 20 adopted policies on file: Administrative Policy 5 — An Area Rate on Fire Protection Services by a Water System; Administrative Policy 57 — Utility Assistance Rebate; Administrative Policy 59 — Sewer Fees; Administrative Policy 60 — Solid Waste Fees; Administrative Policy 9 — Tax Exemptions; Operational Policy 10 — Authorizing Expenditures or Projects to be Funded in Future Fiscal Periods; Operational Policy 13 — Authorizing Expenditures Above the Annual Budget Level; Operational Policy 14 — Payment Arrangements; Operational Policy 18 — Investments; Operational Policy 22 — Lease of Personal Property; Operational Policy 23 — Community Area Rate; Operational Policy 3 — Hospitality; Operational Policy 35 — Refunds; Operational Policy 39 — Land Acquisition; Operational Policy 4 — Payment of Taxes; Operational Policy 63 — Sale of Personal Property; Operational Policy 64 — Lease of Real Property; Operational Policy 7 — Fees for Planning Services; Operational Policy 77 — Tangible Capital Assets; Operational Policy 92 — Valuation Allowances, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003157",
   "name": "Richmond",
   "type": "County municipality",
   "path": "/ca/ns/richmond/",
   "answer_page": "/ca/ns/richmond/finance-policy/",
   "json": "/ca/ns/richmond/finance-policy.json",
   "status": "found",
   "n_adopted": 9,
   "last_verified": "2026-06-05",
   "document": "Admin 01-008 Credit Card Policy",
   "document_number": "01-008",
   "adopted_date": "2026-05-26",
   "transcript_url": "/ca/ns/richmond/finance-policy/policy-01-008/",
   "answer": "The County municipality of Richmond, Nova Scotia has 9 adopted policies on file: Admin 01-008 Credit Card Policy; Admin 01-015 Travel and Expense Policy; Council 02-010 Hospitality Policy; Council 02-012 Councillors' Payment Policy; Council 02-013 Asset Management Policy; Council 02-020 Budget Release Policy; Council 02-030 Low Income Tax Exemption Program Policy; Council 02-031 Capital Improvement and Development; Council 02-036 Municipal Fees Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003158",
   "name": "Shelburne",
   "type": "District municipality",
   "path": "/ca/ns/shelburne-district-municipality/",
   "answer_page": "/ca/ns/shelburne-district-municipality/finance-policy/",
   "json": "/ca/ns/shelburne-district-municipality/finance-policy.json",
   "status": "found",
   "n_adopted": 15,
   "last_verified": "2026-06-05",
   "document": "Area Rate for Fire Departments Policy (January 2020)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/shelburne-district-municipality/finance-policy/area-rate-for-fire-departments-policy/",
   "answer": "The District municipality of Shelburne, Nova Scotia has 15 adopted policies on file: Area Rate for Fire Departments Policy (January 2020); Asset Retirement Obligations Policy; Collections Policy (Amended 2024); Council and Staff Expense Policy (2025); Disposal of Surplus Property Policy (2025); Fees and Charges Policy (Policy 19); Fire Department Loan Guarantee Policy; Hospitality Policy (Policy 28, 2025); Investment Policy (2013); Low Income Property Tax Exemption Policy (Policy 12, 2025); Reserves Policy (Policy 56); Signing Authority Policy; Tax Exemptions for Community Organizations Policy (Policy 10); Tax Reduction on Destroyed Property Policy (Policy 50, 2025); Tax Sale Policy (Policy 33, 2024), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003159",
   "name": "Shelburne",
   "type": "Town",
   "path": "/ca/ns/shelburne-town/",
   "answer_page": "/ca/ns/shelburne-town/finance-policy/",
   "json": "/ca/ns/shelburne-town/finance-policy.json",
   "status": "found",
   "n_adopted": 6,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy (2018)",
   "document_number": null,
   "adopted_date": "2018-10-01",
   "transcript_url": "/ca/ns/shelburne-town/finance-policy/asset-management-policy/",
   "answer": "The Town of Shelburne, Nova Scotia has 6 adopted policies on file: Asset Management Policy (2018); Disposal of Surplus Property Policy (Updated 2025); Hospitality Policy (2021); Low Income Property Tax Exemption Policy (Updated 2026/27); Municipal User Fees Policy (Updated 2026); Tax Sale Policy (Updated 2026), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003160",
   "name": "St. Mary's",
   "type": "District municipality",
   "path": "/ca/ns/st-mary-s/",
   "answer_page": "/ca/ns/st-mary-s/finance-policy/",
   "json": "/ca/ns/st-mary-s/finance-policy.json",
   "status": "found",
   "n_adopted": 11,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy (Approved 2022-11-14)",
   "document_number": "2022-11-14",
   "adopted_date": "2022-11-14",
   "transcript_url": "/ca/ns/st-mary-s/finance-policy/policy-2022-11-14/",
   "answer": "The District municipality of St. Mary's, Nova Scotia has 11 adopted policies on file: Asset Management Policy (Approved 2022-11-14); Audit Committee Policy (Approved 2022-09-12); Disposal of Real Property Policy (Approved 2026-02-18); Equipment Rental Policy (Approved 2021-11-08); Fire Damaged Property - Tax Reduction Policy; Hospitality Policy (Approved 2025-01-13); Mileage/Expense Policy (Approved 2025-01-13); Municipal Credit Card Policy; Non Profit Organization Property Tax Exemption Policy (Approved 2023-07-12); Post Dated Cheques Policy; Tax Sales Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003161",
   "name": "Stellarton",
   "type": "Town",
   "path": "/ca/ns/stellarton/",
   "answer_page": "/ca/ns/stellarton/finance-policy/",
   "json": "/ca/ns/stellarton/finance-policy.json",
   "status": "found",
   "n_adopted": 3,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy (856)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/stellarton/finance-policy/asset-management-policy/",
   "answer": "The Town of Stellarton, Nova Scotia has 3 adopted policies on file: Asset Management Policy (856); Audit Committee Policy (857); Interest Collection Policy (860), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003162",
   "name": "Stewiacke",
   "type": "Town",
   "path": "/ca/ns/stewiacke/",
   "answer_page": "/ca/ns/stewiacke/finance-policy/",
   "json": "/ca/ns/stewiacke/finance-policy.json",
   "status": "found",
   "n_adopted": 11,
   "last_verified": "2026-06-05",
   "document": "2000-07 Tax Billing",
   "document_number": "2000-07",
   "adopted_date": null,
   "transcript_url": "/ca/ns/stewiacke/finance-policy/policy-2000-07/",
   "answer": "The Town of Stewiacke, Nova Scotia has 11 adopted policies on file: 2000-07 Tax Billing; 2001-09 Water Billing Procedures; 2002-16 Charges on Returned Cheques; 2003-18 Travel Meal and Miscellaneous Expenses; 2005-22 Low Income Tax Exemption; 2010-30 Tax Arrears Allowance Policy; 2014-37 Fees Policy; 2019-17 Authorized Signatures / Signing Authority Policy; Audit Committee Policy; Remuneration and Expenses of Council, Committees, Boards and Agencies; Tax Sale Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003163",
   "name": "Trenton",
   "type": "Town",
   "path": "/ca/ns/trenton/",
   "answer_page": "/ca/ns/trenton/finance-policy/",
   "json": "/ca/ns/trenton/finance-policy.json",
   "status": "found",
   "n_adopted": 13,
   "last_verified": "2026-06-05",
   "document": "Acquisition and Disposal of Surplus Property (ADM-20250211-01)",
   "document_number": "ADM-20250211-01",
   "adopted_date": "2025-02-11",
   "transcript_url": "/ca/ns/trenton/finance-policy/policy-adm-20250211-01/",
   "answer": "The Town of Trenton, Nova Scotia has 13 adopted policies on file: Acquisition and Disposal of Surplus Property (ADM-20250211-01); Asset Management Committee Terms of Reference Policy (COM-20240709); Audit Committee Terms of Reference Policy (COM-20210309-02); Corporate Credit Card (ADM-20180213-02); Elected Officials Remuneration (GOV-20060912); Elected Officials Remuneration Policy (GOV-20250909); Expense Policy (ADM-20180313); Hospitality Expense (ADM-20180213); Installment Tax Billing (ADM-20040610); Low Income Tax Relief (FIN-20220614); Property Tax Financing Program Policy (GOV-20200616); Reserve Funds (FIN-20240213); Tax Sale Policy (ADM-20230711), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003164",
   "name": "Truro",
   "type": "Town",
   "path": "/ca/ns/truro/",
   "answer_page": "/ca/ns/truro/finance-policy/",
   "json": "/ca/ns/truro/finance-policy.json",
   "status": "found",
   "n_adopted": 7,
   "last_verified": "2026-06-05",
   "document": "Accounts Receivable Policy (2021)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/truro/finance-policy/accounts-receivable-policy/",
   "answer": "The Town of Truro, Nova Scotia has 7 adopted policies on file: Accounts Receivable Policy (2021); Cash Handling Policy (2018-02); Credit Card Policy (2013-02); Low Income Tax Relief Policy (Jan 12, 2026); Spending Authority for Town Funds Policy (2018-02); Travel, Meals and Misc Allowances Policy (Oct 6, 2025); Water Leak Adjustment Policy (2017-05), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003165",
   "name": "Victoria",
   "type": "County municipality",
   "path": "/ca/ns/victoria/",
   "answer_page": "/ca/ns/victoria/finance-policy/",
   "json": "/ca/ns/victoria/finance-policy.json",
   "status": "found",
   "n_adopted": 4,
   "last_verified": "2026-06-05",
   "document": "Finance and Audit Committee Policy (2025)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/victoria/finance-policy/finance-and-audit-committee-policy/",
   "answer": "The County municipality of Victoria, Nova Scotia has 4 adopted policies on file: Finance and Audit Committee Policy (2025); Municipal Fee Policy; Municipal Travel Expense Policy; Tax and Water Collection Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003166",
   "name": "West Hants",
   "type": "Regional municipality",
   "path": "/ca/ns/west-hants/",
   "answer_page": "/ca/ns/west-hants/finance-policy/",
   "json": "/ca/ns/west-hants/finance-policy.json",
   "status": "found",
   "n_adopted": 15,
   "last_verified": "2026-06-05",
   "document": "Acceptance of Donations Policy RCOFN-007.00",
   "document_number": "RCOFN-007.00",
   "adopted_date": null,
   "transcript_url": "/ca/ns/west-hants/finance-policy/policy-rcofn-007-00/",
   "answer": "The Regional municipality of West Hants, Nova Scotia has 15 adopted policies on file: Acceptance of Donations Policy RCOFN-007.00; Accounts Receivable Policy RCOFN-015.00; Area Rate Policy RCOFN-008.00; Asset Management Policy RCOPW-001.00; COVID-19 Property Tax Financing Program Policy RCOFN-009.00; Expense Policy RCOFN-006.00; Fees Policy RCOFN-013.00; Hospitality Policy RCOFN-001.00; Investment Policy RCOFN-005.00; Property Assessed Clean Energy (PACE) Policy RCOPL-007.00; Reserve Policy RCOFN-010.00; Residential Property Tax Assistance Policy RCOFN-011.01; Tax Collection Policy RCOFN-004.00; Tax Exemption Policy RCOFN-002.00; Utility Assistance Rebate Policy RCOFN-016.00, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003167",
   "name": "Westville",
   "type": "Town",
   "path": "/ca/ns/westville/",
   "answer_page": "/ca/ns/westville/finance-policy/",
   "json": "/ca/ns/westville/finance-policy.json",
   "status": "found",
   "n_adopted": 4,
   "last_verified": "2026-06-05",
   "document": "Asset Management Policy",
   "document_number": null,
   "adopted_date": "2021-10-25",
   "transcript_url": "/ca/ns/westville/finance-policy/asset-management-policy/",
   "answer": "The Town of Westville, Nova Scotia has 4 adopted policies on file: Asset Management Policy; COVID-19 Property Tax Financing Program Policy; Disposal of Surplus Property Policy; Low Income Tax Exemption Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003168",
   "name": "Wolfville",
   "type": "Town",
   "path": "/ca/ns/wolfville/",
   "answer_page": "/ca/ns/wolfville/finance-policy/",
   "json": "/ca/ns/wolfville/finance-policy.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "140-015 Municipal Fees Policy",
   "document_number": "140-015",
   "adopted_date": "2025-04-01",
   "transcript_url": "/ca/ns/wolfville/finance-policy/policy-140-015/",
   "answer": "The Town of Wolfville, Nova Scotia has 1 adopted policy on file: 140-015 Municipal Fees Policy, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003169",
   "name": "Yarmouth",
   "type": "District municipality",
   "path": "/ca/ns/yarmouth-district-municipality/",
   "answer_page": "/ca/ns/yarmouth-district-municipality/finance-policy/",
   "json": "/ca/ns/yarmouth-district-municipality/finance-policy.json",
   "status": "found",
   "n_adopted": 5,
   "last_verified": "2026-06-05",
   "document": "Council Remuneration Policy (No. 865)",
   "document_number": "865",
   "adopted_date": "2025-03-05",
   "transcript_url": "/ca/ns/yarmouth-district-municipality/finance-policy/policy-865/",
   "answer": "The District municipality of Yarmouth, Nova Scotia has 5 adopted policies on file: Council Remuneration Policy (No. 865); Fees Policy (No. F-044-02); Hospitality Policy (No. 521); Income Targeted Tax Exemption Policy (No. I-683-25); Travel and Expense Policy (No. 791), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-003170",
   "name": "Yarmouth",
   "type": "Town",
   "path": "/ca/ns/yarmouth-town/",
   "answer_page": "/ca/ns/yarmouth-town/finance-policy/",
   "json": "/ca/ns/yarmouth-town/finance-policy.json",
   "status": "found",
   "n_adopted": 3,
   "last_verified": "2026-06-05",
   "document": "Expense Reimbursement Policy",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/ns/yarmouth-town/finance-policy/expense-reimbursement-policy/",
   "answer": "The Town of Yarmouth, Nova Scotia has 3 adopted policies on file: Expense Reimbursement Policy; Property Tax Exemption Policy; Schedule of Fees Policy, verified 2026-06-05."
  }
 ],
 "not_on_file": [
  {
   "municipality_id": "gx-003132",
   "name": "Chester",
   "path": "/ca/ns/chester/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-003134",
   "name": "Clark's Harbour",
   "path": "/ca/ns/clark-s-harbour/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-003137",
   "name": "Digby",
   "path": "/ca/ns/digby-district-municipality/",
   "status": "found",
   "last_verified": "2026-06-05"
  }
 ]
}