{
 "municipality_id": "gx-003158",
 "municipality": "Shelburne",
 "status_type": "District municipality",
 "jurisdiction": "Nova Scotia",
 "country": "CA",
 "topic": "finance",
 "label": "Financial policies",
 "status": "found",
 "last_verified": "2026-06-05",
 "official_website": "https://www.municipalityofshelburne.ca/",
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   "title": "Area Rate for Fire Departments Policy (January 2020)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2023/05/January-2020-Area-Rate-for-Fire-Departments-Policy.pdf",
   "summary": "Governs how area rates are set and applied to fund fire department operations across the District.",
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   "title": "Asset Retirement Obligations Policy",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2023/11/Asset-Retirement-Obligations.pdf",
   "summary": "Establishes accounting and reporting requirements for municipal asset retirement obligations.",
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   "title": "Collections Policy (Amended 2024)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2024/01/2024.01.30_Policy43.Amended2024.01.24-Signed.pdf",
   "summary": "Governs the collection of outstanding municipal accounts, taxes, and fees.",
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   "title": "Council and Staff Expense Policy (2025)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2025/01/Policy-2-Council-and-Staff-Expense.pdf",
   "summary": "Governs reimbursable expenses for elected officials and staff, including allowable categories and approval process.",
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   "title": "Disposal of Surplus Property Policy (2025)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2025/07/Policy-Disposal-of-Surplus-Property-Policy.pdf",
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   "title": "Fees and Charges Policy (Policy 19)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2026/05/Policy-19-Fees-and-Charges.pdf",
   "summary": "Establishes the framework for setting and updating fees charged by the Municipality for services.",
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   "title": "Fire Department Loan Guarantee Policy",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2023/05/Fire-Department-Loan-Guarantee-Policy.pdf",
   "summary": "Governs the Municipality's provision of loan guarantees to fire departments for capital purchases.",
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   "title": "Hospitality Policy (Policy 28, 2025)",
   "category": "finance",
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   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2025/01/Policy-28-Hospitality.pdf",
   "summary": "Governs municipal spending on hospitality, including meals, events, and entertainment.",
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   "title": "Investment Policy (2013)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2023/05/Investment-Policy-2013.pdf",
   "summary": "Establishes permitted investment types and risk parameters for municipal funds.",
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   "title": "Low Income Property Tax Exemption Policy (Policy 12, 2025)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2025/04/Policy-12-Low-Income-Property-Tax-Exemption.pdf",
   "summary": "Provides criteria for low-income homeowners to apply for a property tax exemption.",
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   "title": "Reserves Policy (Policy 56)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2026/03/Policy-56-Reserves-Policy.pdf",
   "summary": "Establishes reserve fund types, contribution targets, and drawdown rules for municipal finances.",
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   "title": "Signing Authority Policy",
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   "summary": "Designates who has authority to sign contracts and financial documents on behalf of the Municipality.",
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   "title": "Tax Exemptions for Community Organizations Policy (Policy 10)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2026/04/Policy-10-Tax-Exemptions-for-Community-Organizations.pdf",
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   "title": "Tax Reduction on Destroyed Property Policy (Policy 50, 2025)",
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   "document_url": "https://www.municipalityofshelburne.ca/wp-content/uploads/2025/04/Policy-50-Tax-Reduction-on-Destroyed-Property.pdf",
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 "source": "https://govanswers.org/ca/ns/shelburne-district-municipality/finance-policy/"
}