With a population of just under 12,000, the Town of Rothesay, New Brunswick faces many of the same challenges experienced by small local governments across Canada. Research has shown that smaller municipalities can struggle to maintain infrastructure and prepare detailed asset management plans due to reduced capacity or limited financial resources. When PS 3150 introduced a requirement to report Tangible Capital Assets on the Statement of Financial Position, the Town recognized a need to upgrade legacy systems and develop a more strategic approach to asset management.
In 2014, the City of Saskatoon launched Building Better Roads, the most ambitious road improvement project ...
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