President’s Message
Any way you look at it, 2024 was a busy and momentous year for Alberta Municipalities and our 264 member communities.
We advocated on behalf of Alberta’s municipalities to the provincial and the federal governments throughout the year. The steady stream of government bills introduced in spring 2024 kept our association’s staff and Board of Directors hopping. We amplified our members’ concerns and presented alternative solutions to the provincial government’s intended legislative changes wherever possible. Time and again, we reasonably encouraged the provincial government to consult and work more collaboratively with us and the member-municipalities we represent.
We continued to communicate to the provincial government the importance of more funding for municipal infrastructure projects. We were clear that more funding is needed for the additional pressures placed on municipal infrastructure caused by substantial population growth.
We also called on the provincial government to resume full payment of Grants In Place of Taxes (GIPOT) instead of paying just 50% of the total property value. In late September, we scored an advocacy “win” when the provincial government reverted to
We sought clarification when the provincial government announced it was expanding the role of sheriffs and giving them policelike powers in March. We expressed appreciation for added law enforcement resources (more sheriffs) while continuing to advocate for a more collaborative approach in which sheriffs support and supplement local police services.
The overall state of Alberta’s health care system remained a major concern for municipalities of all sizes and locations in 2024. We continued advocating for improvements across the board. I’m pleased that our advocacy efforts helped to bring about the introduction of Nurse
We worked with the Alberta Recycling Management Authority throughout 2024 on Extended Producer Responsibility (EPR) in 2024. We relayed our members’ concerns to the provincial government. The government extended the implementation deadline for Phase 1 communities that have already registered under the EPR program, but have been unable to finalize contractual service agreements.
Our annual Convention and Trade Show, which took place in Red Deer this year, was fantastic. It was great to connect with more than 1,200 delegates and 110 exhibitors for three days of discussions, knowledge sharing and professional networking. Thank you to everyone who took part in this year’s event. It was a powerful reminder that when we come together – from the smallest village to the largest city – we add
I am extremely pleased with our work in 2024, and I look forward to working together with you to accomplish much more in 2025.
It is an honour and privilege to address you, our members, as Alberta Municipalities’ new Chief Executive Officer. Alberta Municipalities’ CEO Dan Rude retired in December 2023 and deserves credit for what our association accomplished in 2024.
Our association’s staff and Board of Directors spent considerable time throughout the year advocating on your behalf to the Government of Alberta on a wide range of priorities. We made headway on contentious Bills 18, 20 and 21, policing and public safety, health care and many other issues. More than that, we showed the provincial government that working with us and our members produces better outcomes for everyone.
Our Business Development team worked closely with members across Alberta in 2024 to provide products and services that suited their specific needs. ABmunis’ Regional Representatives met with elected officials and administrators throughout the year to build meaningful connections with the communities in their respective regions. As trusted sources of information and advice, our Regional Representatives provided tailored services, recommendations, and insights at the right time to achieve the greatest possible success for our members.
Our Clean Energy Improvement Program (CEIP) continued to gain momentum in 2024. For those who are unfamiliar with the program, CEIP is an innovative financing tool that enables residential and commercial property owners to access flexible, longterm financing through their municipality, improving their ability to pay for energy efficiency and renewable energy upgrades. Another five municipalities – Airdrie, Banff, Beaumont, Spruce Grove & Wetaskiwin – passed bylaws in 2024 and began working with our team to design and develop programs that meet their needs.
I look forward to meeting you this coming year and leading our association in 2025 as we address new challenges, achieve our desired outcomes, and continue providing “best in class” services and products to you.
– Dana Mackie CEO
Our Board
VISION
We are a change agent that enables municipalities to be a fully engaged order of government with the capacity to build thriving communities.
MISSION
We are the voice of Alberta’s urban municipalities and we provide visionary leadership, solutions-based advocacy, and service excellence.
CORE VALUES
EXCELLENCE
Provide municipal expertise through timely, consistent and accurate services, continuous improvement and innovation.
MEMBER FOCUS
Offer resources and solutions tailored to meet the needs of our members.
ACCOUNTABILITY
Act with integrity and transparency.
COLLABORATION
Establish networks and partnerships through which we engage and respond.
COMMUNICATION
Inform, educate and listen to members and other stakeholders.
2024 - 2025 ALBERTA MUNICIPALITIES BOARD OF DIRECTORS
Back row: Mayor Ren Giesbrecht - Summer Village of West Cove, Councillor Peter Demong - City of Calgary, Councillor Krista Gardner - Town of Calmar, Mayor Tyler Gandam - City of Wetaskiwin, Councillor Scott Akkermans - Town of Coalhurst, Deputy Mayor Deborah Reid-Mickler - Village of Duchess
Front row: Councillor Erin Stevenson - City of Spruce Grove, Councillor Tara Elwood - Village of Alberta Beach, Councillor Tina Petrow - City of Airdrie, Councillor Dylan Bressey - City of Grande Prairie, Councillor Trina Jones - Town of Legal
Not pictured: Councillor Keren Tang – City of Edmonton, Councillor Andrew Knack – City of Edmonton, Councillor Kourtney Penner - City of Calgary, Mayor Bill Rock - Village of Amisk
We are thankful for the many opportunities we had in 2024 to build connections between members and engage in meaningful conversations with municipal leaders.
More than
1200 delegates attended our annual Convention & Trade Show – Alberta’s largest municipal gathering.
110 exhibitors took part in our 2024 Convention & Trade Show.
350 members attended our President’s Summit & Spring Municipal Leaders’ Caucus in March.
Amplifying the voice of our members
In 2024, we dedicated time and effort to make sure our members’ voice was heard on the issues that matter most to them. Our outreach efforts generated:
More than 9,800 mentions in the media
An estimated audience reach of over 7B across media types
WE ♥ MUNIS
Alberta Municipalities is passionate about municipalities, and we enjoy celebrating the unique characteristics that make each one special.
Whether it’s a vibrant community spirit, a memorable event, an iconic landmark, or an exceptional individual, every community has something to celebrate. In 2024, we launched WE ♥ MUNIS and invited people to share the love they have for their municipality. Visit our webpage to view stories shared and to add your own.
Bills 18, 20, and 21
We worked hard to amplify our members’ concerns about the Government of Alberta’s legislative Bills 18, 20 and 21.
Bill 18, the Provincial Priorities Act, adds an unnecessary layer of provincial approvals for municipalities, post-secondary institutions, and other provincial entities when obtaining funding from the federal government. Of note for municipalities, any agreements with the Federation of Canadian Municipalities will be exempt from this legislation, along with tri-lateral programs when the Province of Alberta is a signatory.
Bill 20 caused concern for our members as it made substantial changes to the Municipal Government Act and the Local Authorities Election Act, adding costs and allowing municipal political parties in Edmonton’s and Calgary’s 2025 municipal elections.
Bill 21 streamlined and expanded the provincial government’s powers and authorities during an emergency under several pieces of legislation. We repeatedly raised our members’ concerns and presented alternative solutions to the provincial government’s intended legislative changes wherever possible. We are pleased with what we accomplished under difficult circumstances.
Policing and Public Safety
Most municipalities in Alberta rely on the Royal Canadian Mounted Police (RCMP) to provide police services in their communities. While ABmunis’ members are generally satisfied with the policing the RCMP delivers in their communities, they want to keep their police-related expenses down and improve responsiveness and accountability.
When the provincial government announced it was expanding the role of sheriffs and giving them policelike powers, ABmunis asked questions to help clarify things. We expressed appreciation for adding more sheriffs while continuing to advocate for a more collaborative approach to law enforcement in which sheriffs support and supplement local police services. We also provided feedback on the new system of police governance in Alberta introduced through the 2024 Police Amendment Act. ABmunis Policing Hub provides more information this important topic.
Infrastructure and Municipal Finances
Our efforts to secure more provincial funding for municipal infrastructure continued in 2024. We kept advocating for a substantial increase in capital funding through the Local Government Fiscal Framework Capital program. After all, Alberta’s infrastructure deficit is growing due to a combination of factors, including the need to maintain, repair and replace key infrastructure. This is in addition to increased infrastructure needs due to Alberta’s rapid population growth.
We succeeded in advocating for the provincial government to help relieve some financial pressures for our member-municipalities. The provincial government reverted to its former policy on how it set lowinterest rates for capital loans to municipal governments. And the provincial government resumed full payment of the Grant In Place of Taxes (GIPOT) program instead of paying just 50% of the total property value. Effective April 1, 2025, the province will lend capital funding to municipalities at the same rate that it can access capital in the market and in 2025, GIPOT funding is set at 75% of the assessment value and will be restored to 100% in 2026. Both changes will put millions of dollars back into municipal budgets and save property taxpayers in the long term.
In 2024, ABmunis also began a new research project on municipal finances to help create awareness among Albertans about the current trends in municipal finances. The research includes an exploration of the impacts on property tax rates and the quality of services in each community. We look forward to releasing our findings through 2025 and continuing to advocate on behalf of our members so they might receive the resources they need for their growing communities.
The overall state of Alberta’s health care system remained a major concern for municipalities of all sizes and locations. Communities were dealing with chronic doctor shortages, closures of primary health care facilities or lengthy ambulance response times.
Member-submitted resolutions guided Alberta Municipalities’ continued advocacy for improvements across the board. ABmunis’ advocacy over the past several years helped lead to the introduction of Nurse Practitioners (NPs), mainly in smaller and more remote communities. ABmunis was pleased to see the Government of Alberta introduce a new funding stream in 2024 to support Medical First Response (MFR) agencies such as fire departments by offsetting some of the costs associated with increased event volumes, population growth, and general inflation of equipment and fuel. While this funding stream is not intended to be ongoing, and grant amounts do not cover a significant portion of MFR costs, we believe it is a small win for the province to acknowledge the financial burden on municipalities associated with delivering this vital program.
Health Care
Extended Producer Responsibility
Our association continued working closely with the Alberta Recycling Management Authority (ARMA) to implement EPR in 2024.
We kept our members informed on the latest developments in the implementation of Extended Producer Responsibility via our extensive communication channels and succeeded in achieving an extension to the deadline. Another intake period was added in November after we raised members’ concerns about EPR’s timelines and deadlines to ARMA and the provincial government. For more information on what EPR is and the status of its implementation visit ABmunis EPR webpage.
Elected Officials Education Program (EOEP)
EOEP is a joint initiative of ABmunis and the Rural Municipalities of Alberta (RMA) to help educate municipal elected officials so they can be moe effective in governing their community.
In 2024, EOEP hosted fifteen courses involving a mix of in-person and online courses and two courses hosted by municipalities through EOEP’s Hometown program. Due to increasing demand, EOEP piloted offering three courses at each of the ABmunis and RMA’s fall 2024 conventions. EOEP will continue to offer courses at these events. Also, EOEP’s Board of Directors approved a new five-year strategic plan and over 40 municipal elected officials received their Municipal Elected Leaders Certificate from the University of Alberta’s Augustana Extended Education recognizing their completion of EOEP’s core curriculum. For information on course schedules including Munis 101 orientation training after the municipal election, visit eoep.ca
Experts in Listening to Communities
Our Business Development team worked closely with members across Alberta in 2024 to provide products and services that suited their specific needs.
ABmunis’ regional representatives met with elected officials and administrators throughout the year to build meaningful connections with the communities in their respective regions. As trusted sources of information and advice, our regional representatives provide tailored services, recommendations, and insights at the right time to achieve the greatest possible success.
Our approach is another way we are committed to helping you build strong communities. We support and include community-related and not-for-profit organizations that are crucial in providing the services needed to build thriving communities.
More than 275 municipalities & 800 not-for-profit organizations participate in our Products & Services.
Our products & services have an overall satisfaction rating of 97% or higher.
Our business development team held over 650 member visits in 2024, ensuring we heard the voice of our members. We hosted our first annual
CAO Breakfast
at our 2024 Spring Municipal Leaders’ Caucus, enhancing our commitment to year-round engagement with municipal administration.
Energy Program
Our Alberta Municipalities Energy Program provides participating members with a team of dedicated energy experts. We proudly develop energy solutions that are easy and understandable and provide the electricity and natural gas that keeps communities running.
Over 20,000 sites are served ranging from multi-story offices and water treatment plants to historic houses and traffic lights.
Our Program has identified over $600k in savings for our members in the regulated portion of their bill.
Participating members receive energy procurement and analytic services, at no additional cost.
This means they receive a product that works for them and data that is meaningful
Insurance & Risk: Power of our program
While our prices are competitive, we’re most proud of our ability to provide members with stable pricing year over year.
The insurance market continues to be impacted by global events. Natural weather events, continuing supply chain issues, and ongoing cost increases across multiple industries and sectors have combined to put additional pressure on the insurance marketplace to raise premiums to offset the losses. Our insurance reciprocal, MUNIX, is designed to help smooth market shocks in insurance premiums. While inflationary increases are a reality, members benefit from surplus equity being returned as premium credits. Our commitment is to serve our members, not deliver profits for shareholders.
In 2025, our insurance reciprocal (MUNIX) offset premiums by providing a $2.5M rebate to shield members from market shocks.
Risk Management Services
Our in-house Risk Manager takes a proactive approach to supporting municipalities by offering expert guidance on risk management and claims prevention. Participating members can reach out to receive customized support or access our many available services.
RISK RESOURCES
Participating members can request a copy of Sidewalk, Curb, & Gutter Maintenance Policy and Managing Sewer Backup Claims tip sheets. They can help create policies that might reduce risk for liability claims.
Connect with us at riskcontrol@abmunis.ca to learn more.
Risk Management eLearning
15 complementary eLearning modules In 2024
791 modules were completed by our members
Casual Legal Services
Top 3 eLearning
modules:
■ WHIMIS
■ Workplace Violence Prevention for Municipalities
■ Essentials of Municipal Risk Management
Have you accessed our casual legal services?
In 2024
41 hours of advice was given
Available to all our regular and associate members, accessing legal guidance can serve as an important risk mitigation tool.
Common topics discussed are:
■ Bylaws–Procedure
■ Non-compliance/Enforcement,
■ Contracts / Agreements,
■ Employment Matters
689 building valuations were made Building valuation & loss control program
This service, provided by RMRF, can be accessed by calling 1.800.661.7673 or email us at casuallegal@abmunis.ca
714 loss control recommendations were made
Employee Benefits: Industry Trends/Program Stability
We serve those who serve communities by providing life, health, accident, dental, and disability insurance. We are proud to provide confidence for plan administrators who need accurate and informative advice.
Our goal at Alberta Municipalities is to provide members with benefit plans that meet their total compensation strategies. When determining annual premiums, we consider many factors, such as multiyear claims experience, employee demographics, health care developments, and industry trends and conditions. Our goal is to keep our premiums as low as we can. Our focus is on long-term sustainability for our plan members not on maximizing profits.
Industry trends
Extended Health Care:
The cost of medications to treat chronic and critical conditions is a growing concern in the industry. There continues to be a number of new drugs available on the market that, while often helpful to those with chronic conditions, are initially very high in cost. In Alberta,autoimmune-related conditions are more prevalent than the national average, and treatments for such conditions tend to come with a higher associated cost.
Disability:
The incidence and duration of disability claims are on the rise and related costs are increasing. Mental health claims are having a particularly notable impact, where the surge in mental health claims has continued to impact disability claims across the benefits industry. Some challenges continue in accessing medical health care specialists for complex diagnoses and treatment which can affect the duration of claims, return to work programs and the overall cost.
Retirement Services:
Overview & APEX update
Established in 2003, the APEX Supplementary Plan was designed to be a significant and valuable part of your total compensation package by supplementing the benefits provided by your Local Authorities Pension Plan (LAPP). Over the years, we have navigated challenging environments and volatile markets to ensure that the Plan, and your benefit, remains secure and that APEX provides municipalities with a competitive edge when competing for top executive talent.
APEX PENSION ESTIMATOR
In 2024, we were excited to launch our new APEX Pension Estimator. We developed the tool to enable participating employees to prepare more effectively for retirement. Simple to use, it enables participants to quickly estimate their APEX pension and commuted values based on different retirement scenarios. This is a great tool for exploring “What if?” scenarios. Participants can explore:
Real-time calculations tailored to unique circumstances
Customizable scenarios enabling participants to explore different retirement outcomes
User-friendly interface for a seamless experience
OVERVIEW OF OUR OFFERINGS:
171 participating employers
Over $182M assets under management
2,782 Participants across our plans
Clean Energy Improvement Program (CEIP)
Our Clean Energy Improvement Program (CEIP) is an innovative financing tool that enables residential and commercial property owners to access flexible, long-term financing through their municipality, improving their ability to pay for energy efficiency and renewable energy upgrades. Financing is tied to property and repaid through property taxes.
10 new programs launched in 2024.
■ City of Cold Lake
■ City of Edmonton
Residential & commercial program re-launch
■ City of Medicine Hat
■ Pincher Creek Region
Town and Municipal District
■ Sturgeon County
Commercial program launch
■ Town of Drayton Valley
■ Town of Okotoks
■ Town of Stettler
■ Town of Taber
Through the new launches alone, an estimated
38.5M in additional financing is available and
660+ residential projects are estimated to be supported.
3M Albertans live in communities that have a CEIP bylaw in place. Almost 500 CEIP Qualified Contractors are connected to CEIP.
Total completed projects in 2024:
425
Total financing for completed projects: ~$11M
Three more municipalities (Airdrie, Jasper, and Lac La Biche County) passed bylaws in 2024, bringing the total number of municipalities with bylaws passed to 29.
The average financing per project is $26K
Municipal Climate Change Action Centre
In 2024, the Municipal Climate Change Action Centre completed 88 projects and facilitated $37.5 million in investments. Annually, these projects greatly contributed to Alberta’s climate resilience and will reduce emissions by an estimated 8,323 tonnes of CO2 equivalent as well as saving municipalities an estimated $1.5 million in combined energy savings costs. This activity created 298 energy efficiency and renewable energy jobs.
NOTABLE PROJECT COMPLETIONS INCLUDED:
Facilitated $1.7 million of investments for electric vehicles and charging infrastructure, including nine electric vehicle chargers and helping municipalities purchase or lease 55 EVs.
The Climate Resilience Capacity Building program provided funding, education, and networking support for Alberta municipalities and Indigenous communities to assess climate risks and advance climate adaptation solutions; 26 climate adaptation projects were completed.
Launch of two climate action tools for communities, the Alberta Climate Leaders Playbook and the Climate Action Explorer Tool.
This year the Municipal Climate Change Action Centre administered programs funded by the Government of Alberta and Natural Resources Canada. The Action Centre will launch new programs later in 2025.
& COMMITTEES
Governing with Excellence
Alberta Municipalities is committed to the highest standards of corporate governance and refers to the Canadian Coalition for Good Governance (CCGG) Building High Performance Boards principles in fulfilling our responsibilities as fiduciaries in meeting our obligations with our members.
Your Association strives to ensure its Boards and Committees adhere to the following CCGG guidelines.
A HIGH-PERFORMANCE BOARD IS ACCOUNTABLE AND INDEPENDENT.
Guideline 1. Ensure the board is accountable, transparent, fair, and responsible.
Guideline 2. Ensure directors are independent of management.
Guideline 3. Separate the roles of Board Chair and Chief Executive Officer.
A HIGH-PERFORMANCE BOARD HAS EXPERIENCED, KNOWLEDGEABLE AND EFFECTIVE DIRECTORS WITH THE HIGHEST LEVEL OF INTEGRITY.
Guideline 4. Ensure that directors are highly competent and bring the required knowledge and experience to the board.
Guideline 5. Ensure that the goal of every director is to make integrity the hallmark of the organization.
Guideline 6. Establish reasonable compensation for directors.
Guideline 7. Evaluate board and committee performance.
A HIGH-PERFORMANCE BOARD HAS CLEAR ROLES AND RESPONSIBILITIES.
Guideline 8. Establish terms of references for board committees and ensure committee independence.
Guideline 9. Adopt well defined board policies and processes that support board independence.
Guideline 10. Oversee Strategy.
Guideline 11. Oversee Risk Management.
Guideline 12. Assess the Chief Executive Officer and plan for succession.
Guideline 13. Develop and oversee executive and employee compensation policies.
A HIGH-PERFORMANCE BOARD ENGAGES WITH MEMBERS AND COMMUNITIES.
Guideline 14. Advocate for the needs of all our members, from the smallest village to the largest city
Guideline 15. Support communities by identifying and providing services that help them build resilient and thriving communities.
Index: Subsidiary
CORPORATE ORGANIZATION STRUCTURE Plan Sponsor
ABmunis
Association of Alberta Municipalities
AMSC
Alberta Municipal Services Corporation
AMSCIS
AMSC InsuranceServices LTD
ABMUNIS BOARD & STANDING COMMITTEE STRUCTURE
AEOEPC
Alberta Elected Officials Education Program Corporation
MUNIX
Alberta Municipal Insurance Exchange APEX
APEX Supplementary Pension Trust
Sustainability and Environment Committee
ABmunis
Association of Alberta Municipalities
Safe and Healthy Communities Committee
Small Communities Committee
Municipal Governance Committee
Investment Advisory Committee
Human Resources Committee
Infrastructure Committee
Executive Committee
Economic Strategy Committee
Audit and Finance Committee
Commitment & Governance Meetings
The following summary provides the annual Board and Standing Committee meetings held per year, Director compensation and expenses reimbursement. The remuneration of Directors reflects the nature of service, complexity of tasks and amount of time dedicated to service. Director expenses are paid in accordance with the Government of Alberta rates. Each Director serves on one or more standing committees.
COMMITMENT
Attendance at Board and Standing Committee meetings is vital to the success of the Board and Standing Committees and its actions and is one measure of the commitment and contribution of an individual Director. Directors are expected to attend Board and Standing Committee meetings in which they serve.
Listed below are the number of meetings held in 2024.
The Role of the Board The Role of the President
The Alberta Municipalities Board is responsible for effectively governing the Association by carrying out the powers, duties and functions expressly given to it under legislation and the Association’s Bylaws and policies.
KEY BOARD MEMBER RESPONSIBILITIES INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING:
■ Attending and preparing for all Board meetings.
■ Participating effectively on one or more Board committees.
■ Developing and evaluating the specific advocacy programs and services of Alberta Municipalities.
■ Monitoring and influencing government legislation, programs and policies which impact the membership.
■ Apprising the membership of significant national and provincial trends and/or issues that affect local governments and taking action to ensure their interests are known to decision makers.
■ Communicating Alberta Municipalities policies and initiatives to elected municipal and other public officials.
■ Encouraging their own council and regional groups to endorse important policy issues.
■ Encouraging neighbouring municipalities to provide input and advice on Alberta Municipalities policies and initiatives.
The President provides overall leadership to enhance the effectiveness of the Board. They are responsible for ensuring the effective functioning of the Board in its role of governing the Association.
KEY RESPONSIBILITIES OF THE PRESIDENT INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING:
■ Guides the Board in the fulfillment of its mandate.
■ Ensures the Board has a strategic focus and represents the best interests of the Association.
■ Ensures that the Board plays a full and constructive part in the development and determination of the Association’s strategies and policies.
■ Ensures effective communication among the Board and between the Board and the CEO and serves as the contact point for Board members on all Board issues.
■ Chairs Board and Executive Committee meetings, ensuring meetings are conducted in an efficient, effective, and focused manner
■ Encourages participation of all Board members, maintaining a cohesive group without losing diversity of opinion and objectivity.
■ Acts as the official spokesperson for Alberta Municipalities.
2024/2025 Alberta Municipalities Board of Directors
TERM LENGTH, BOARD & COMMITTEE PARTICIPATION
MEMBER
Tyler Gandam
Peter Demong
and Director, Cities up to 500,000
and Director, Cities over 500,000
Dylan
Deborah ReidMickler Vice President Villages and Summer Villages Director, Villages South
(appointed Jan 2025)
MEMBER
Tina Petrow Director, Cities up to 500,000 12 months AMSC (served to Dec 2024)
Krista Gardner Vice President, Towns Director, Towns West 8 months (served to Sept 2024) 12 months
Scott Akkermans Director, Towns South 4 months (elected Sept 2024) N/A
Governance – Chair
Advisory - Chair
and Healthy CommunitiesChair
CommunitiesChair
Strategy – Vice Chair
Bill Rock Director, Villages East 12 months AMSC (appointed Jan 2025) MUNIX (appointed Jan 2025) Economic Strategy –Vice Chair Economic Strategy – Vice Chair
Tara Elwood Director, Villages West 12 months AMSC (served to Dec 2024) Safe and Healthy Communities – Vice Chair
Ren Giesbrecht Director, Summer Villages 12 months N/A Small Communities – Vice Chair
Tanya Thorn Director, Towns South 8 months (served to Sept 2024) AMSC – Chair MUNIX – Chair APEX – Chair
Jennifer Wyness Director, Cities over 500,000 8 months (served to Sept 2024)
and Environment – ViceChair
1Amounts pertain to individuals who sit on Standing Committees but are not ABmunis Board members.
2Amounts pertain to individuals who sit on AMSC/AMSCIS Board & Standing Committees but are not an ABmunis Board member.
3Meeting expenses include items such as catering costs and venue rentals.
4Incurred on behalf of the Board but not attributable to a specific Board member.
882,206
FINANCIAL SUMMARIES
ASSOCIATION OF ALBERTA MUNICIPALITIES
KPMG LLP
2200, 10175 – 101 Street
Edmonton, AB T5J 0H3
Canada
Telephone 780-429-7300
Fax 780-429-7379
REPORT OF THE INDEPENDENT AUDITORS ON THE SUMMARY FINANCIAL STATEMENTS
To the Members of the Association of Alberta Municipalities
Opinion
The summary consolidated financial statements of the Association of Alberta Municipalities (the “Association”), which comprise:
the summary consolidated statement of financial position as at December 31, 2024
the summary consolidated statement of operations for the year then ended
and related notes
are derived from the audited consolidated financial statements of the Association of Alberta Municipalities as at and for the year ended December 31, 2024 (“audited financial statements”).
In our opinion, the accompanying summary financial statements are consistent, in all material respects, with the audited financial statements, in accordance with the criteria disclosed in Note 1 in the summary financial statements.
Summary Financial Statements
The summary financial statements do not contain all the disclosures required by Canadian accounting standards for not-for-profit organizations. Reading the summary financial statements and the auditor’s report thereon, therefore, is not a substitute for reading the Entity’s audited financial statements and the auditor’s report thereon.
The summary financial statements and the audited financial statements do not reflect the effects of events that occurred subsequent to the date of our report on the audited financial statements. Management’s Responsibility for the Summary Financial Statements
Management is responsible for the preparation of the summary financial statements in accordance with the criteria disclosed in Note 1 in the summary financial statements.
Responsibility
Our responsibility is to express an opinion on whether the summary financial statements are consistent, in all material respects, with the audited financial statements based on our procedures, which were conducted in accordance with Canadian Auditing Standards 810, Engagements to Report on Summary Financial Statements.
Chartered Professional Accountants
Edmonton, Canada May 16, 2025
ASSOCIATION OF ALBERTA MUNICIPALITIES
Summary Consolidated Statement of Financial Position As at December 31, 2024, with comparative information for 2023
ASSOCIATION OF ALBERTA MUNICIPALITIES
Summary Consolidated Statement of Operations
Year ended December 31, 2024, with comparative information for 2023
ASSOCIATION OF ALBERTA MUNICIPALITIES
Notes to Summary of Consolidated Financial Statements
Year ended December 31, 2024
1. Criteria for the preparation of summary consolidated financial statements
The Association of Alberta Municipalities (“ABmunis”) prepared consolidated financial statements in accordance with Canadian accounting standards for not-for-profit organizations in Part III of the CPA Canada Handbook. The consolidated financial statements were approved and authorized for issue by the Board of Directors on May 16, 2025. The independent auditor expressed an unmodified opinion on these consolidated financial statements in the independent auditor’s report dated May 16, 2025.
ABmunis elected to prepare summary financial statements using the following criteria:
a. Presentation of one set of consolidated financial statements, except for the consolidated statement of changes in net assets, the consolidated statement of cash flows, and the notes to consolidated financial statements;
b. Use of the same format in the summary consolidated financial statements as that used for the consolidated financial statements, except for the references to the notes;
c. Exclusion of the notes to consolidated financial statements, unless their omission prevents users from obtaining a structured view of ABmunis’s economic resources and obligations at a given time or of any changes during the year.
2. Availability of the consolidated financial statements
The audited consolidated financial statements of ABmunis can be viewed by ABmunis members at the ABmunis's head office by contacting hello@abmunis.ca.
ALBERTA MUNICIPAL INSURANCE EXCHANGE
KPMG LLP
2200, 10175 – 101 Street
Edmonton, AB T5J 0H3
Canada
Telephone 780-429-7300
Fax 780-429-7379
REPORT OF THE INDEPENDENT AUDITORS ON THE SUMMARY FINANCIAL STATEMENTS
To the Subscribers of Alberta Municipal Insurance Exchange
Opinion
The summary financial statements of Alberta Municipal Insurance Exchange (the “Entity”), which comprise:
the summary statement of financial position as at December 31, 2024
the summary statement of comprehensive income (loss) for the year then ended
and related notes
are derived from the audited financial statements of Alberta Municipal Insurance Exchange as at and for the year ended December 31, 2024 (“audited financial statements”).
In our opinion, the accompanying summary financial statements are consistent, in all material respects, with the audited financial statements, in accordance with the criteria disclosed in Note 1 in the summary financial statements.
Summary Financial Statements
The summary financial statements do not contain all the disclosures required by Canadian accounting standards. Reading the summary financial statements and the auditor’s report thereon, therefore, is not a substitute for reading the Entity’s audited financial statements and the auditor’s report thereon.
The summary financial statements and the audited financial statements do not reflect the effects of events that occurred subsequent to the date of our report on the audited financial statements.
Management’s Responsibility for the Summary Financial Statements
Management is responsible for the preparation of the summary financial statements in accordance with the criteria disclosed in Note 1 in the summary financial statements.
Auditor’s Responsibility
Our responsibility is to express an opinion on whether the summary financial statements are consistent, in all material respects, with the audited financial statements based on our procedures, which were conducted in accordance with Canadian Auditing Standards 810, Engagements to Report on Summary Financial Statements.
Chartered Professional Accountants
Edmonton, Canada
May 16, 2025
ALBERTA MUNICIPAL INSURANCE EXCHANGE
Summary Statement of Financial Position
As at December 31, 2024, with comparative information for 2023
ALBERTA MUNICIPAL INSURANCE EXCHANGE
Summary Statement of Comprehensive Income Year ended December 31, 2024, with comparative information for 2023
(in thousands)
ALBERTA MUNICIPAL INSURANCE EXCHANGE
Notes to the Summary Financial Statements
Year ended December 31, 2024
1. Criteria for the preparation of summary financial statements
Alberta Municipal Insurance Exchange (the "Exchange") prepared financial statements in accordance with International Financial Reporting Standards and in compliance with the requirements for filing with the Superintendent of Insurance for the Province of Alberta. The financial statements were approved and authorized for issue by the advisory board on February 21, 2025. The independent auditor expressed an unmodified opinion on these financial statements in the independent auditor’s report dated February 21, 2025.
The Exchange elected to prepare summary financial statements using the following criteria:
(a) Presentation of one set of financial statements, except for the statement of changes in subscribers' surplus, the statement of cash flows and the notes to financial statements;
(b) Use of the same format in the summary financial statements as that used for the financial statements, except for the references to the notes;
(c) Exclusion of the notes to financial statements, unless their omission prevents users from obtaining a structured view of the Exchange’s economic resources and obligations at a given time or of any changes during the year.
2. Availability of the financial statements
The audited financial statements of the Exchange can be viewed by Exchange subscribers at the Exchange's head office by contacting hello@abmunis.ca.
APEX SUPPLEMENTARY PENSION PLAN
KPMG LLP
2200, 10175 – 101 Street
Edmonton, AB T5J 0H3
Canada
Telephone 780-429-7300
Fax 780-429-7379
REPORT OF THE INDEPENDENT AUDITORS ON THE SUMMARY FINANCIAL STATEMENTS
To the Governance Boards of APEX and Association of Alberta Municipalities
Opinion
The summary financial statements of APEX Supplementary Pension Plan (the “Entity”), which comprise:
the summary statement of financial position as at December 31, 2024
the summary statement of changes in net assets available for benefits for the year then ended
and related notes
are derived from the audited financial statements of APEX Supplementary Pension Plan as at and for the year ended December 31, 2024 (“audited financial statements”).
In our opinion, the accompanying summary financial statements are consistent, in all material respects, with the audited financial statements, in accordance with the criteria disclosed in Note 1 in the summary financial statements.
Summary Financial Statements
The summary financial statements do not contain all the disclosures required by Canadian accounting standards. Reading the summary financial statements and the auditor’s report thereon, therefore, is not a substitute for reading the Entity’s audited financial statements and the auditor’s report thereon.
The summary financial statements and the audited financial statements do not reflect the effects of events that occurred subsequent to the date of our report on the audited financial statements.
Management’s Responsibility for the Summary Financial Statements
Management is responsible for the preparation of the summary financial statements in accordance with the criteria disclosed in Note 1 in the summary financial statements.
Auditor’s Responsibility
Our responsibility is to express an opinion on whether the summary financial statements are consistent, in all material respects, with the audited financial statements based on our procedures, which were conducted in accordance with Canadian Auditing Standards 810, Engagements to Report on Summary Financial Statements.
Chartered Professional Accountants
Edmonton, Canada May 21, 2025
APEX SUPPLEMENTARY PENSION PLAN
Summary Statement of Financial Position As at December 31, 2024, with comparative information for 2023
APEX SUPPLEMENTARY PENSION PLAN
Summary Statement of Changes in Net Assets Available for Benefits Year ended December 31, 2024, with comparative information for 2023
APEX SUPPLEMENTARY PENSION PLAN
Notes to the Summary Financial Statements
Year ended December 31, 2024
1. Criteria for the preparation of summary financial statements
The APEX Supplementary Pension Plan ("the Plan") prepared financial statements in accordance with Canadian accounting standards for pension plans in Part IV of the CPA Canada Handbook.
The financial statements were approved and authorized for issue by the Governance Board on May 16, 2025. The independent auditor expressed an unmodified opinion on these financial statements in the independent auditor’s report dated May 16, 2025.
The Plan elected to prepare summary financial statements using the following criteria:
a. Presentation of one set of financial statements, except for the statement of changes in pension obligations, the statement of changes in accumulated surplus and the notes to financial statements;
b. Use of the same format in the summary financial statements as that used for the financial statements, except for the references to the notes;
c. Exclusion of the notes to financial statements, unless their omission prevents users from obtaining a structured view of the Plan’s economic resources and obligations at a given time or of any changes during the year.
2. Availability of the financial statements
The audited financial statements of the Plan can be viewed by Plan members at the Plan's head office by contacting hello@abmunis.ca.