LGPI Transparency Index 2012

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Services provided by municipalities are very important, but unless they move cities, citizens can't source these services from a competitor. This is why it's essential that have access to the highest possible standard of reporting when it comes to the finances and the quality of services provided by municipalities. Residents can't shop around for a city like they can for a car, but if they know how their city's performing, then they can bring informed pressure on their elected representatives.

The LGPI Transparency Index rates the annual reports of municipalities by applying ten basic tests. The emphasis of these tests is on the generosity of detail provided - it is assumed that financial statements have been properly audited.

Transparency Index Data Table

City	Timeliness of audit opinion	Receipt of accounting award	Additional commentary and statistics	Capital assets reported	Capital assets depreciated/funded	Expenditures by object reported	Goods/contracted services separate	Depreciation Recorded (object)	Expenditure line items defined	Historical trend statistics given	Total score
Abbotsford	3/4	2/2	8/8	8/8	4/4	1/1	0/1	1/1	2/2	2/2	31/33
Moncton	2/4	2/2	8/8	8/8	2/4	1/1	0/1	1/1	2/2	0/2	26/33
Kitchener	2/4	2/2	8/8	8/8	4/4	1/1	0/1	1/1	0/2	2/2	28/33
Lethbridge	3/4	2/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	30/33
Maple Ridge	3/4	2/2	6/8	8/8	2/4	1/1	0/1	1/1	2/2	2/2	27/33
Markham	3/4	2/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	32/33
Medicine Hat	3/4	2/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	30/33
Milton	2/4	2/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	29/33
Mississauga	3/4	2/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	32/33
Oakville	2/4	2/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	31/33
Edmonton	3/4	2/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	32/33
Port Coquitlam	2/4	2/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	29/33
Regina	2/4	2/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	29/33
Richmond	2/4	2/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	31/33
Saanich	2/4	2/2	8/8	8/8	2/4	1/1	0/1	1/1	2/2	2/2	28/33
St. Albert	3/4	2/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	30/33
Toronto	1/4	2/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	28/33
Victoria	3/4	2/2	8/8	8/8	2/4	1/1	0/1	1/1	2/2	2/2	29/33
Whitehorse	2/4	2/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	27/33
Kelowna	2/4	2/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	31/33
Yellowknife	2/4	2/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	29/33
Brampton	2/4	2/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	29/33
Caledon	2/4	2/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	29/33
Coquitlam	3/4	2/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	30/33
Drummondville	2/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	22/33
Shawinigan	2/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	22/33
Sault Ste. Marie	1/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	24/33
Saskatoon	1/4	0/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	28/33
Sarnia	2/4	0/2	4/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	21/33
Saint-Jerome	0/4	0/2	0/8	0/8	0/4	0/1	0/1	0/1	0/2	0/2	0/33
Saint-Jean-sur-Richelieu	2/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	22/33
Saint John	0/4	0/2	2/8	8/8	2/4	1/1	0/1	1/1	2/2	0/2	16/33
Saint-Hyacinthe	2/4	0/2	6/8	8/8	4/4	1/1	0/1	0/0	0/2	0/2	21/33
Saguenay	3/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	23/33
Brantford	2/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	25/33
Richmond Hill	1/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	24/33
Brossard	2/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	22/33
Repentigny	3/4	0/2	4/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	21/33
Burlington	1/4	0/2	4/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	22/33
Red Deer	3/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	26/33
Sherbrooke	2/4	0/2	4/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	20/33
St. Catharines	0/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	21/33
Prince George	2/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	23/33
Waterloo	2/4	0/2	6/8	8/8	2/4	1/1	0/1	1/1	2/2	2/2	24/33
Wood Buffalo	3/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	24/33
Winnipeg	2/4	0/2	8/8	8/8	2/4	1/1	0/1	1/1	0/0	2/2	24/33
Windsor	1/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	24/33
Aurora	2/4	0/2	4/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	21/33
Whitby	2/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	23/33
Welland	1/4	0/2	6/8	8/8	2/4	1/1	0/1	1/1	2/2	0/2	21/33
Barrie	2/4	0/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	27/33
St. John's	0/4	0/2	4/8	8/8	4/4	0/1	0/1	0/1	0/2	0/2	16/33
Vaughan	2/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	2/2	0/2	24/33
Vancouver	3/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	1/2	27/33
Trois-Rivieres	2/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	22/33
Blainville	2/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	22/33
Thunder Bay	2/4	0/2	4/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	21/33
Terrebonne	1/4	0/2	4/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	19/33
Strathcona County	3/4	0/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	26/33
Quebec	2/4	0/2	4/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	20/33
Pickering	2/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	23/33
Burnaby	3/4	0/2	8/8	8/8	4/4	1/1	0/1	1/1	2/2	0/2	27/33
Iqaluit	3/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	26/33
Laval	3/4	0/2	8/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	25/33
Langley Township	2/4	0/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	27/33
Kingston	2/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	23/33
Delta	2/4	0/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	25/33
Kawartha Lakes	2/4	0/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	25/33
Kamloops	3/4	0/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	26/33
Hamilton	2/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	27/33
Levis	3/4	0/2	4/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	21/33
Halton Hills	1/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	22/33
Halifax	4/4	0/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	29/33
Guelph	2/4	0/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	25/33
Greater Sudbury	1/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	26/33
Grande Prairie	3/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	24/33
Granby	3/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	23/33
Gatineau	3/4	0/2	8/8	8/8	4/4	1/1	0/1	1/1	2/2	0/2	27/33
Clarington	1/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	22/33
London	1/4	0/2	4/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	20/33
Fredericton	3/4	0/2	4/8	8/8	2/4	1/1	0/1	1/1	2/2	0/2	21/33
New Westminster	2/4	0/2	8/8	8/8	2/4	1/1	0/1	1/1	1/2	0/2	23/33
Peterborough	1/4	0/2	4/8	8/8	2/4	1/1	1/1	1/1	2/2	2/2	22/33
Ottawa	2/4	0/2	6/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	27/33
Oshawa	2/4	0/2	2/8	8/8	4/4	1/1	0/1	1/1	1/2	0/2	19/33
North Bay	1/4	0/2	4/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	20/33
Norfolk County	1/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	22/33
Niagara Falls	0/4	0/2	0/8	0/8	0/4	0/1	0/1	0/1	0/2	0/2	0/33
Newmarket	2/4	0/2	4/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	21/33
Nanaimo	3/4	0/2	8/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	26/33
Longueuil	2/4	0/2	6/8	8/8	4/4	1/1	0/1	1/1	0/2	0/2	22/33
Ajax	2/4	0/2	6/8	8/8	2/4	1/1	1/1	1/1	2/2	0/2	23/33
Calgary	3/4	0/2	8/8	8/8	4/4	1/1	1/1	1/1	2/2	2/2	30/33
Cambridge	2/4	0/2	0/0	8/8	2/4	1/1	0/1	1/1	2/2	2/2	18/33
Cape Breton	1/4	0/2	2/8	8/8	4/4	0/1	0/1	0/1	0/2	0/2	15/33
Charlottetown	2/4	0/2	4/8	8/8	2/4	1/1	0/1	0/1	0/2	0/2	17/33
Chatham-Kent	0/4	0/2	4/8	8/8	2/4	1/1	0/1	1/1	2/2	0/2	18/33
Chilliwack	3/4	0/2	8/8	8/8	2/4	1/1	0/1	1/1	2/2	0/2	25/33
Montreal	3/4	0/2	4/8	8/8	4/4	1/1	1/1	1/1	2/2	0/2	24/33