Owen Sound: A Four-Year City Business Plan

Home › Appendices › Appendix F

Appendices

Appendix FMunicipal Assets and Public Ownership

8,772 words · Mike Seiler · Owen Sound, Ontario

Open in the reader →

Vote on the proposals, hear the audio, read the reviews, search the whole plan.

In this chapter

Know what the City owns before deciding what it needs to buy, sell, transfer or build

A municipality cannot manage its future responsibly if it does not know:

Municipal assets are not limited to:

They can include:

Some assets are visible.

Some are underground.

Some exist only as:

Some are valuable because of what they do today.

Others may be valuable because they preserve:

The central principle is:

The City should know what it owns before deciding what it needs to buy, sell or build.

A second principle follows:

Public ownership is not an argument for keeping everything forever. It is an obligation to make deliberate decisions about assets held in trust for the public.

The standard should be:

Own what should remain public. Maintain what we own. Protect strategic rights. Share or lease when that creates better public value. Sell only when an asset is genuinely surplus. Never accept an asset without understanding the liability attached to it.

F.1Purpose

This appendix establishes the framework for identifying, managing, protecting, maintaining, acquiring, transferring and disposing of municipal assets.

F.2The Municipal Asset Register

Owen Sound should maintain one authoritative:

Municipal Asset Register.

F.3One Register, Multiple Systems

This does not require all technical records to live in:

It means the City should be able to reconcile its systems into:

one institutional understanding of what it owns and controls.

F.4Asset Register Versus Infrastructure Index

The Municipal Asset Register answers:

What do we own or control?

The Infrastructure Index answers:

What condition is it in, how confident are we, what risk does it create and what should happen next?

They should:

F.5Asset Register Is Broader

It should include assets beyond conventional infrastructure.

F.6Asset Categories

At minimum:

Land

Buildings

Roads and Transportation

Bridges and Structures

Water

Wastewater

Stormwater

Parks and Recreation

Natural Assets

Fleet

Equipment

Public Realm

Digital Systems

Data

Intellectual Property

Contracts and Legal Rights

Easements and Rights-of-Way

Leased Assets

Shared Assets

Strategic Future Assets

F.7Asset ID

Every material asset or logical asset group should have a stable:

F.8Stable ID

Do not create a new identity every time:

F.9Ownership Field

Every asset should state:

Owned

Leased In

Leased Out

Licensed

Jointly Owned

Operated for Another Party

Third-Party Owned but City Dependent

Easement / Right

Other

F.10Ownership Is Not Operation

A City may own something another organization:

F.11Operation Is Not Ownership

A City may operate something it:

F.12Funding Is Not Ownership

Another government may fund an asset without:

F.13Regulation Is Not Ownership

Ontario or Canada may regulate an asset without:

F.14Asset Record

Each material asset should identify:

Asset ID

Asset name

Category

Owner

Operator

Custodian

Location

Service function

Condition

Condition confidence

Criticality

Last inspection

Next inspection

Maintenance status

Estimated remaining life

Replacement / renewal estimate

Insurance status

Easements / encumbrances

Funding restrictions

Accessibility status where relevant

Cybersecurity / digital status where relevant

Next major decision

F.15Public Versus Protected Fields

Not every field belongs on the public website.

F.16Public Layer

Residents should generally be able to see appropriate information about:

F.17Protected Layer

Sensitive details may include:

F.18Open Government Does Not Mean Open Vulnerability

Do not publish information that unnecessarily helps someone:

critical infrastructure.

F.19Security Is Not Excuse for Secrecy

Protect only what genuinely requires:

F.20Public Ownership Principle

Municipal assets should be treated as:

public assets held by the municipal corporation for lawful public purposes.

F.21Mayor Does Not Own Them

F.22Council Does Not Own Them Personally

F.23Department Does Not Own Them Personally

F.24Institutional Ownership

Assets survive:

F.25Custodianship

Departments may be responsible for:

F.26Custodian Is Not Free to Dispose

No.

F.27Lifecycle

Every significant asset passes through a lifecycle:

Need

Business Case

Acquisition

Acceptance

Inventory

Operation

Inspection

Maintenance

Renewal

Repurpose

Transfer

Disposal

Archive / Record Retention

F.28Acquisition Is Not End

It is often:

F.29Asset Acceptance Gate

Before Owen Sound accepts a significant new asset:

Ask:

Do we need it?

Who owns it?

What is its condition?

What liabilities come with it?

What does maintenance cost?

What will replacement cost?

Is insurance available?

Is contamination present?

Are accessibility upgrades required?

Are cyber or software dependencies involved?

Are warranties transferable?

Are there easements or restrictions?

What is the exit path?

F.30Free Asset

The phrase:

free asset

should trigger:

F.31Donated Asset

May still create:

costs.

F.32Asset Transfer

Same.

F.33Transfer Payment

Does not erase:

F.34Acceptance Cost

Include transition and onboarding costs.

F.35Condition Assessment

Do not accept significant infrastructure based only on:

F.36Professional Inspection

Use where warranted.

F.37Unknown Condition

Means:

Unknown.

Not:

Good.

F.38Condition Confidence

Every significant condition rating should also identify:

F.39Example

An asset rated:

Fair, Low Confidence

is different from:

Fair, High Confidence.

F.40Condition Categories

Possible:

Very Good

Good

Fair

Poor

Very Poor

Unknown

Use definitions.

F.41Condition Is Not Risk

A poor-condition asset may be:

A fair-condition critical asset may create:

F.42Criticality

Measure:

What happens if this asset fails?

F.43Criticality Factors

Possible:

F.44Risk

A useful asset-risk view combines:

F.45Unknown High-Criticality Asset

Should receive:

F.46Inspection Priority

Unknown condition should not become a permanent:

F.47First Asset Question

Do we know enough to make the decision?

F.48Maintenance

An asset should have a defined maintenance approach where material.

F.49Preventive Maintenance

Prefer where:

appropriate.

F.50Reactive Maintenance

Some assets can reasonably be:

F.51Not All Assets Need Same Strategy

Use:

F.52Maintenance Standard

For critical assets ask:

Required maintenance?

Completed on time?

Deferred?

Why?

F.53Maintenance Completion

Activity metric.

F.54Asset Reliability

Outcome metric.

F.55Maintenance Backlog

Track where material.

F.56Backlog Age

Important.

F.57Oldest High-Risk Deferred Work

Publish.

F.58No Invisible Deferral

If maintenance is postponed:

Show.

F.59Maintenance Saving Myth

Skipping required maintenance is not:

F.60Deferred Liability

It may create:

F.61Asset Renewal

Renew when lifecycle evidence supports it.

F.62Repair Before Replace

Always consider.

F.63Refurbish

Consider.

F.64Repurpose

Consider.

F.65Replace

Where justified.

F.66Retire

Where no longer needed.

F.67Renewal Business Case

For significant replacement:

Compare:

Repair

Refurbish

Replace Like-for-Like

Change Service Model

Share

Lease

Dispose

F.68No Automatic Like-for-Like Replacement

Needs may have changed.

F.69No Automatic Upgrade

A replacement project should not become:

without clear decision.

F.70Scope Creep

Track.

F.71Replacement Cost

Book value is not:

F.72Market Value

Also different.

F.73Insured Value

Also may differ.

F.74Four Different Values

An asset may have:

Accounting value

Market value

Replacement value

Strategic public value

They are not interchangeable.

F.75Strategic Public Value

May include:

F.76Low Market Value Can Still Mean High Public Value

Important.

F.77High Market Value Can Still Be Surplus

Also possible.

F.78Asset Decision Should Not Use One Number

No.

F.79Land Register

Municipal land deserves a dedicated:

F.80Land Record

For each material parcel:

Ownership

Current use

Department

Zoning

Official Plan designation where relevant

Easements

Encumbrances

Environmental status

Heritage status where relevant

Access

Servicing

Strategic importance

Lease status

Surplus status

F.81Title

Verify.

F.82Mapping Is Not Title

A GIS polygon is not:

F.83Survey

Where boundaries matter:

Use qualified survey information.

F.84Easements

Can materially affect:

F.85Rights-of-Way

Same.

F.86Covenants

Same.

F.87Utility Rights

Same.

F.88Access Rights

Same.

F.89Environmental Liability

Before acquisition or disposition:

Understand where material.

F.90Contamination

Can turn cheap property into:

F.91Brownfield Opportunity

Can also create:

But complete cost.

F.92Heritage

May create:

F.93Archaeology

May require:

F.94SON Relationship

Land and waterfront decisions should consider early whether:

may be relevant.

Title does not erase:

F.96Waterfront

Strategic waterfront land deserves particularly careful:

F.97Public Access

Before selling waterfront or corridor land:

Ask:

Could this permanently affect public access?

F.98Trail Connectivity

Same.

F.99Utility Corridor

Same.

F.100Future Crossing

Same.

F.101Drainage

Same.

F.102Emergency Access

Same.

F.103Surplus Property

An asset should not be declared:

surplus

merely because:

F.104Surplus Test

Ask:

Current operational need?

Future operational need?

Infrastructure need?

Housing opportunity?

Park or trail opportunity?

Public access value?

Environmental value?

Emergency value?

Strategic corridor value?

Revenue potential?

Partnership potential?

F.105Departmental Surplus Is Not Municipal Surplus

Critical.

F.106Example

Public Works may not need a strip of land.

But the City may need it later for:

F.107Cross-Department Review

Before surplus designation.

F.108Strategic Hold

Some assets should be:

held deliberately

even without current use.

F.109Strategic Hold Needs Reason

Do not warehouse land indefinitely without:

F.110Surplus Decision

Should identify:

F.111Sell

One option.

F.112Lease

Another.

F.113Licence

Another.

F.114Partnership

Another.

F.115Repurpose

Another.

F.116Retain

Another.

F.117Sale Is Irreversible

Often.

F.118Lease Preserves Ownership

Could be better.

F.119Lease Creates Obligations

Also.

F.120Market Valuation

Use qualified valuation where material.

F.121Book Value Is Not Sale Price

No.

F.122Assessment Value

Not automatically:

F.123Below-Market Transfer

May create public subsidy and legal issues.

F.124Subsidy Must Be Visible

If lawful.

F.125No Favourite Buyer

Never.

F.126Conflict Review

Required where:

has interest.

F.127Independent Valuation

Use where conflict risk is high.

F.128Independent Process

Use.

F.129No Mayoral Negotiated Giveaway

No.

F.130Sale Proceeds

One-time financial resource.

F.131Do Not Fund Permanent Operations Repeatedly by Selling Assets

That creates:

F.132Asset Sale Can Still Be Wise

Where asset genuinely:

F.133Disposal Costs

Consider:

F.134Demolition

Is an asset decision.

F.135Demolition Before Sale

May change:

F.136Building Register

Every City building should have:

Function

Ownership

Age where known

Condition

Structural status

Accessibility

Energy use where useful

Fire / life safety status

Major systems

Maintenance backlog

Annual operating cost

Utilization

Replacement / renewal plan

F.137Building Utilization

A building can be:

F.138Underused Does Not Automatically Mean Surplus

Could be:

F.139Occupancy

Measure correctly.

F.140Community Facility

May create value beyond:

F.141Revenue Per Square Foot

Not sole test.

F.142Public Service Function

Matters.

F.143Accessibility

Building condition should include:

not merely structural condition.

F.144Accessible Entrance Alone

Not enough.

F.145Full Route

Consider:

F.146Energy

Where useful track:

using defensible methodology.

F.147Energy Retrofit

Measure:

F.148Avoided Energy Cost

Use proper baseline.

F.149Building Automation

Can improve efficiency.

But creates:

risk.

F.150Building Systems

Include:

F.151Component-Level Planning

A building can be:

Good

while roof is:

Poor.

F.152Avoid One Score Hiding Component Failure

F.153Roads and Transportation Assets

The register should include:

F.154Road Segment

Use logical segmentation.

F.155Condition

Pavement condition should use:

F.156Traffic Volume

Useful context.

F.157Road Function

Local street and major corridor may have different:

F.158Underground Assets

Coordinate.

F.159One Street, One Plan

Before reconstructing a street:

Review:

F.160Do Not Pave Twice

Where reasonably avoidable.

F.161Utility Coordination

Critical.

F.162Road Transfer

When another government transfers road ownership:

Treat it as:

an asset acquisition.

F.163Road Transfer Due Diligence

Review:

Pavement

Structures

Culverts

Drainage

Signals

Signs

Lighting

Sidewalks

Land / right-of-way

Utilities

Maintenance history

Winter cost

Capital forecast

Deferred work

Transition funding

F.164Transfer Funding

Separate:

F.165No Free Roads

The question is:

What liability accompanies the kilometres?

F.166Bridge Register

Each bridge or major structure should identify:

F.167Culverts

Do not ignore smaller structures.

F.168Small Structure

Can create major:

F.169Water Assets

The register should include appropriate classes such as:

F.170Critical Water Information

Detailed security-sensitive data may belong only in:

F.171Public Water Information

Can still include:

F.172Redundancy

Critical systems should identify:

F.173Backup Power

Important.

F.174Spare Parts

Important.

F.175Single Point of Failure

Identify internally.

F.176Do Not Publish Exploit Map

No.

F.177Wastewater Assets

Include appropriate:

F.178Stormwater Assets

Include:

F.179Natural Systems

Can be part of stormwater resilience.

F.180Natural Asset

A natural feature should only be listed as a municipal asset where the City has an actual:

basis appropriate to the record.

F.181Do Not Claim Another Owner's Wetland as City Asset

No.

F.182Natural Assets Can Have Service Value

Examples:

F.183Valuation

Be cautious.

Not every ecosystem service needs:

F.184Trees

Municipal tree inventory can include:

F.185Tree Planting Is Acquisition

F.186Tree Survival

Is outcome.

F.187Dead Tree

Not successful asset just because:

F.188Tree Liability

Old or hazardous trees may require:

F.189Parks

Asset classes can include:

F.190Playground Inspection

Separate from:

F.191Recreation Assets

Could include:

F.192Use Before Build

Track utilization before:

F.193Utilization Is Not Value Alone

A specialized emergency or accessibility asset may be rarely used but:

F.194Public Realm

Benches, planters, public art, decorative lighting and similar assets should not disappear from the register simply because:

F.195Grouped Assets

Can be managed as:

F.196Public Art

Needs:

where relevant.

F.197Memorials

Same.

F.198Fleet

Fleet register should include:

F.199Fleet Record

Vehicle ID

Function

Age

Hours / kilometres

Condition

Maintenance

Downtime

Fuel / energy

Replacement forecast

Utilization

Criticality

F.200Vehicle Age Alone

Not replacement trigger.

F.201Mileage Alone

Not enough.

F.202Maintenance Cost

Relevant.

F.203Downtime

Relevant.

F.204Reliability

Relevant.

F.205Safety

Relevant.

F.206Parts Availability

Relevant.

F.207Electrification

Evaluate where appropriate through:

F.208No Prestige Fleet

Do not buy technology for:

F.209Telematics

Can improve:

But creates:

issues.

F.210Purpose-Limited Use

Required.

F.211Equipment

Smaller equipment should be grouped or individually tracked according to:

F.212Theft Risk

Consider.

F.213Tools

Not every screwdriver needs:

F.214Materiality

Use common sense.

F.215Specialized Equipment

Track individually.

F.216Emergency Equipment

High priority.

F.217Spares

A spare asset may create resilience.

F.218"Unused"

Does not automatically mean:

F.219Standby

Different from:

F.220Abandoned Asset

Should be identified.

F.221Dormant Asset Review

At least periodically.

F.222Leased-In Assets

The City should know:

Lease term

Renewal

Rent

Maintenance

Insurance

Improvements

Exit

Restoration obligations

F.223Leased-Out Assets

Also.

F.224Below-Market Lease

May represent:

F.225Public-Purpose Lease

Can be justified.

Show:

F.226Expiring Lease

Should not become:

F.227Lease Register

Maintain.

F.228Licence

Distinguish from:

F.229Shared Facility

Clarify:

F.230Partnership Asset

Same.

F.231Joint Ownership

Needs governance.

F.232Ownership Percentage

Where relevant.

F.233Decision Rights

Important.

F.234Capital Contribution

Important.

F.235Dissolution

Important.

F.236Shared Asset Exit

Plan.

F.237Easements and Strategic Rights

Some of the City's most important assets may be:

rather than land.

F.238Examples

F.239Register Them

Do not leave strategic rights buried in:

F.240Expiry

Track.

F.241Conditions

Track.

F.242Release

Do not release easement without:

F.243Small Strip, Big Consequence

A narrow access strip may be worth more strategically than:

F.244Future Infrastructure

Preserve corridors where evidence supports it.

F.245No Permanent Hold Without Reason

Again.

F.246Digital Assets

Digital infrastructure should be treated as:

municipal assets and dependencies

not merely IT expenses.

F.247Digital Asset Categories

Include:

F.248Domain Ownership

The City should know:

Who legally controls every critical municipal domain?

F.249Registrar

Institutional account.

F.250Not Employee Personal Account

Never.

F.251Recovery Access

Institutional.

F.252Software Account

Same.

F.253Cloud Tenant

Same.

F.254Source Repository

Same.

F.255Administrative Credentials

Not a personal asset of:

F.256Privileged Access

Controlled.

F.257Credential Inventory

Protected, not public.

F.258Digital Ownership Question

For every significant system ask:

Who owns the data?

Who owns the code?

Who owns configuration?

Can City export?

In what format?

Can another supplier use it?

What survives termination?

F.259Licence Is Not Ownership

Buying software does not necessarily mean:

F.260Subscription Is Not Ownership

No.

F.261Cloud Is Not Ownership

No.

F.262Control Matters

The practical question:

Can the City continue serving residents if the vendor relationship ends?

F.263Digital Exit Score

Measure.

F.264Data Export

Should be:

F.265PDF Dump

May not be sufficient.

F.266Proprietary Format

Risk.

F.267Documentation

An asset.

F.268Undocumented System

Risk.

F.269Key-Person Dependency

Risk.

F.270Vendor-Only Knowledge

Risk.

F.271Source Code Escrow

May be relevant in specialized contracts.

Not automatically necessary.

F.272Open Source

Can improve portability.

But does not remove:

needs.

F.273Digital Asset Register

Should connect with:

F.274Data as Asset and Liability

Municipal data can have:

F.275More Data Is Not More Value Automatically

No.

F.276Data Minimization

May improve:

F.277Data Owner

Identify institutional owner.

F.278Data Steward

Identify.

F.279Source of Truth

Identify.

F.280Duplicate Data

Review.

F.281Stale Data

Archive or correct according to lawful records practices.

F.282Records Retention

Applies.

F.283Deletion

Must follow:

F.284Do Not Keep Everything Forever

No.

F.285Do Not Delete to Avoid Disclosure

Never.

F.286Intellectual Property

The City may own or control:

depending on law and contract.

F.287Contractor Work

Do not assume City owns:

Check contract.

F.288Licence Rights

May be sufficient.

But know.

F.289Future Reuse

Consider before procurement.

F.290Open Licensing

May create public value for:

F.291Not All IP Should Be Open

Security, third-party rights and other legitimate restrictions may apply.

F.292Public Playbook

Municipal methods can be shared where:

F.293Map.ca Public Infrastructure

If any map.ca component were ever considered for municipal use:

Public ownership and control must be resolved before adoption.

F.294Private Founder Interest

Must remain:

F.295No Founder Veto

No municipal infrastructure should depend upon a private founder retaining:

F.296Independent Review

Required.

F.297Public Standard First

Define:

before platform.

F.298Transfer or Licence Structure

If private technology becomes municipal infrastructure:

The City must know exactly what is:

F.299Independent Valuation

Where private intellectual property is transferred:

Use appropriate:

review.

F.300No Windfall

Municipal adoption should not create an undisclosed private financial benefit for:

F.301RealMap

Same firewall.

F.302RealMap Data

Property information should not become:

F.303City Data

Should not flow into private platform for unrelated commercial use without:

F.304Private Platform Data

Should not automatically become:

F.305Separation

Important.

F.306Contracts as Assets and Obligations

A contract may create:

F.307Contract Register

Connect with asset register.

F.308Major Contract Fields

Vendor

Purpose

Asset / service

Start

End

Renewal

Annual cost

Ownership

Data rights

Exit

Liability

F.309Warranty

A contractual asset.

Track.

F.310Guarantee

Track.

F.311Maintenance Agreement

Track.

F.312Service-Level Agreement

Track.

F.313Renewal Date

Track.

F.314Automatic Renewal

Flag.

F.315Unused Warranty

Can waste:

F.316Insurance

Assets should have appropriate insurance review.

F.317Insured

Does not mean:

F.318Deductible

Matters.

F.319Exclusions

Matter.

F.320Replacement Value

Matter.

F.321Business Continuity

Insurance does not replace:

F.322Disaster Recovery

Same.

F.323Critical Spares

Same.

F.324Asset Dependency Map

For critical services ask:

What other assets must work for this asset to function?

F.325Example

Water system may depend on:

F.326Single Asset View Is Not Enough

Need:

F.327Critical Service Chain

Map internally.

F.328Public Version

Can summarize without revealing:

F.329Resilience

Asset management should ask:

What happens in power outage?

Flood?

Cyber incident?

Supplier interruption?

Severe winter?

Key staff absence?

F.330Redundancy Has Cost

But so does:

F.331Resilience Investment

Should be:

F.332Backup Asset

May look underused.

That can be intentional.

F.333Utilization Metrics Need Context

Always.

F.334Asset Dependency on External Supplier

Track for critical systems.

F.335Sole Supplier

Risk.

F.336Parts Obsolescence

Risk.

F.337End-of-Life Support

Risk.

F.338Digital End-of-Life

Risk.

F.339Fleet Parts

Risk.

F.340Infrastructure Materials

Risk.

F.341Canadian Capacity

Can be one resilience factor.

F.342Not Absolute

A Canadian supplier can still be:

F.343Foreign Supplier

Can still be:

Use evidence.

F.344Asset Acquisition

Every material purchase or transfer should originate from:

F.345No Grant-Driven Asset

Again.

F.346No Donor-Driven Asset

Again.

F.347No Prestige Asset

Again.

F.348Acquisition Alternatives

Consider:

Buy

Lease

Share

Rent

Partner

Repair Existing

Do Nothing

F.349Buy Versus Lease

Use:

F.350Lease Can Cost More Long Term

Possible.

F.351Buy Can Lock Capital

Possible.

F.352Shared Asset

May improve utilization.

F.353Shared Asset Can Complicate Governance

Also.

F.354Rental

Good for:

F.355Purchase

Better for:

F.356Donated Property

Complete due diligence.

F.357Federal or Provincial Asset Transfer

Complete due diligence.

F.358Harbour Example

If Owen Sound ever considers acquiring harbour assets from Canada:

Treat the transaction as one of the most significant asset acquisitions the City could undertake.

F.359Harbour Asset Due Diligence

At minimum consider:

Exact land and water interests

Structures

Docks

Breakwalls

Environmental conditions

Dredging responsibilities

Navigation interfaces

Existing leases

Utilities

Roads

Security

Insurance

Capital backlog

Revenue

Staffing

Regulatory responsibilities

SON relationship and rights issues

Exit / future transfer

F.360Transfer Price

Could be:

F.361Liability First

Important.

F.362Asset Acquisition Approval

Major acquisitions should identify:

F.363Acceptance Documentation

Do not let assets enter City ownership informally.

F.364Departmental Gifts

No informal acceptance of significant property.

F.365Asset Disposal

Disposal should follow:

requirements.

F.366Disposal Does Not Always Mean Sale

Could mean:

F.367Data-Bearing Equipment

Requires secure:

before disposal.

F.368Reuse

Prefer where:

F.369Device Reuse

If devices are transferred to residents:

Ensure:

F.370E-Waste

Use appropriate:

F.371Vehicle Sale

Remove:

appropriately.

F.372Asset Retirement

Update systems.

F.373Ghost Assets

Do not keep disposed assets listed as:

F.374Missing Assets

Investigate.

F.375Asset Reconciliation

Finance, operations and physical inventory should:

F.376Accounting Register Versus Operational Register

They may differ in granularity.

They should still:

F.377Fully Depreciated Asset

May still be:

F.378Zero Book Value

Does not mean:

F.379Conversely

Accounting asset may no longer be:

F.380Finance and Operations Need Both Views

F.381Asset Utilization

Useful for:

F.382Utilization Formula

Should be defined for each class.

F.383Arena Utilization

Different from:

F.384Do Not Create Universal Utilization Metric

No.

F.385Low Utilization

May indicate:

F.386Or Required Reserve Capacity

Context.

F.387High Utilization

May indicate:

F.388Or overuse and insufficient maintenance windows.

Context.

F.389Asset Accessibility

For public-facing assets track:

F.390Barrier Register

Connect to:

F.391Capital Project

Should remove identified barriers where:

F.392Do Not Rebuild Barrier

Never.

F.393New Asset

Accessibility review before:

F.394Digital Asset Accessibility

Same.

F.395Environmental Stewardship

Asset decisions should consider:

F.396Environmental Risk Is Financial Risk

Often.

F.397Contaminated Land

Can affect:

F.398Flood-Prone Asset

Can affect:

F.399Climate Context

Asset planning should consider changing:

where supported by evidence.

F.400Do Not Use Climate as Generic Explanation

Tie to:

F.401Records and Asset History

Every significant asset should have accessible institutional history.

F.402History Can Include

F.403Knowledge Should Survive Retirement

Yes.

F.404Photograph

Can be useful.

F.405Drawings

Important.

F.406As-Built Records

Important.

F.407Maintenance Manuals

Important.

F.408Digital Documentation

Important.

F.409Vendor Documentation

Important.

F.410No Knowledge in One Employee's Inbox

Avoid.

F.411Institutional Repository

Use.

F.412Sensitive Documents

Protected appropriately.

F.413Asset Ownership Map

A public map can identify appropriate:

State.

F.415Public Map Should Be Dated

Yes.

F.416Ownership Confidence

If boundary uncertain:

Say.

F.417Asset Change Log

Major changes:

should appear.

F.418Public Asset Dashboard

Possible headline measures:

Assets inventoried

Assets with current condition assessment

High-criticality assets with unknown condition

Preventive maintenance completed

Deferred maintenance

Major assets acquired

Major assets disposed

Leases nearing expiry

Surplus properties

Digital systems with verified exit

Accessibility barriers outstanding

Major asset risks

F.419Inventory Completion

Possible:

Inventory Completion % = Material Assets Recorded ÷ Material Assets Expected

But denominator must be:

F.420Condition Coverage

Condition Coverage % = Material Assets With Current Condition Rating ÷ Material Assets Requiring Condition Rating

F.421Confidence Coverage

Track.

F.422Unknown Critical Assets

Important.

F.423Maintenance Completion

Track by asset class.

F.424Deferred Maintenance Cost

Estimate cautiously.

F.425Deferred Maintenance Age

Important.

F.426Accessibility Barrier Age

Important.

F.427Lease Expiry Risk

Important.

F.428Digital Exit Coverage

Possible:

Exit-Tested Systems ÷ Critical Digital Systems

F.429Backup Coverage

Not enough alone.

F.430Restore-Test Coverage

Better.

F.431Asset Insurance Review

Track.

F.432Title Review

For strategic land.

F.433Environmental Review

For higher-risk land.

F.434Traffic Lights

Green

Condition, ownership, maintenance and next action sufficiently understood.

Amber

Known issue or upcoming intervention.

Red

High-risk deficiency or urgent unresolved obligation.

Grey

Ownership, condition or other essential information not sufficiently known.

F.435Grey Is Important

Unknown critical infrastructure should not appear:

F.436No One Asset Score

A single number can hide:

F.437Public Asset Card

For significant assets:

FieldInformation
Asset
Owner
Service
Condition
Confidence
Criticality
Last Review
Planned Work
Estimated Cost
Funding
Next Decision

F.438Protected Card

May contain additional:

information.

F.439Anti-Gaming Rule One

Do not count an asset as known merely because:

F.440Rule Two

Do not count an asset as inspected because:

F.441Rule Three

Do not label condition Good because:

F.442Rule Four

Do not treat Unknown as Good.

F.443Rule Five

Do not remove poor assets from dashboard because:

F.444Rule Six

Do not reduce maintenance backlog by:

F.445Rule Seven

Do not redefine required maintenance to make completion rate look higher.

F.446Rule Eight

Do not call deferred maintenance:

F.447Rule Nine

Do not call a transferred asset:

F.448Rule Ten

Do not call a donated asset:

F.449Rule Eleven

Do not count transition funding as:

F.450Rule Twelve

Do not use book value as:

F.451Rule Thirteen

Do not use assessment value as:

F.452Rule Fourteen

Do not use market value as:

F.453Rule Fifteen

Do not declare land surplus because:

F.454Rule Sixteen

Do not sell strategic rights without:

F.455Rule Seventeen

Do not use one favourable appraisal while ignoring:

F.456Rule Eighteen

Do not hide public subsidy in:

F.457Rule Nineteen

Do not treat sale proceeds as:

F.458Rule Twenty

Do not build an asset simply because:

F.459Rule Twenty-One

Do not accept an asset simply because:

F.460Rule Twenty-Two

Do not acquire contaminated property without understanding:

F.461Rule Twenty-Three

Do not call City operation:

F.462Rule Twenty-Four

Do not call City ownership:

F.463Rule Twenty-Five

Do not call vendor-hosted data:

without knowing contract rights.

F.464Rule Twenty-Six

Do not call a software subscription:

F.465Rule Twenty-Seven

Do not call an export:

until tested.

F.466Rule Twenty-Eight

Do not call open source:

merely because source is open.

F.467Rule Twenty-Nine

Do not call Canadian hosting:

without understanding ownership, control and exit.

F.468Rule Thirty

Do not let critical municipal domains or administrative accounts remain in:

personal control.

F.469Rule Thirty-One

Do not let vendor retain sole administrative access to critical City system.

F.470Rule Thirty-Two

Do not publish security-sensitive asset details merely to appear transparent.

F.471Rule Thirty-Three

Do not use security as blanket excuse to hide:

F.472Rule Thirty-Four

Do not count building accessibility complete because:

F.473Rule Thirty-Five

Do not count tree planting as successful asset creation without:

F.474Rule Thirty-Six

Do not count a building as well-used based only on:

F.475Rule Thirty-Seven

Do not call standby equipment waste merely because:

F.476Rule Thirty-Eight

Do not call rarely used equipment resilient without proving:

F.477Rule Thirty-Nine

Do not dispose of data-bearing equipment before:

F.478Rule Forty

Do not remove an asset from records until:

is actually complete.

F.479Rule Forty-One

Do not leave disposed assets as:

F.480Rule Forty-Two

Do not use GIS location as substitute for:

F.481Rule Forty-Three

Do not release easements because:

without future-needs review.

F.482Rule Forty-Four

Do not hide significant lease expiries.

F.483Rule Forty-Five

Do not allow automatic digital contract renewal to create:

F.484Rule Forty-Six

Do not accept founder-associated technology into municipal infrastructure without:

review.

F.485Rule Forty-Seven

Do not allow municipal adoption of private technology to create:

F.486Rule Forty-Eight

Do not combine private platform data and municipal data merely because:

F.487Rule Forty-Nine

Do not use a single asset-health percentage to conceal:

F.488Rule Fifty

Do not wait for catastrophic failure before learning what the City owns.

F.489The Ownership Test

Ask:

Who legally owns this?

F.490The Control Test

Who can make decisions about it?

F.491The Operation Test

Who operates it?

F.492The Regulation Test

Who regulates it?

F.493The Condition Test

What condition is it in?

F.494The Confidence Test

How sure are we?

F.495The Criticality Test

What happens if it fails?

F.496The Maintenance Test

Are we maintaining it deliberately?

F.497The Complete Cost Test

What does it cost to keep?

F.498The Replacement Test

What will it cost when its useful life ends?

F.499The Repair Test

Can we repair rather than replace?

F.500The Utilization Test

Are we using it enough for its purpose?

F.501The Resilience Test

What service depends on it and what happens during failure?

F.502The Accessibility Test

Can residents reasonably use it?

F.503The Environmental Test

What environmental liabilities or benefits travel with it?

What easements, covenants, leases, rights or obligations affect it?

F.505The Digital Test

If it is digital, what do we actually own?

F.506The Exit Test

Can we leave the vendor or dispose of the asset responsibly?

F.507The Surplus Test

Is it truly surplus to the whole municipality or only one department?

F.508The Future Test

Could disposing of this asset foreclose an important future public option?

F.509The One-Taxpayer Test

Would transferring ownership merely move the liability to another publicly funded institution?

F.510The Conflict Test

Who privately benefits from acquisition, sale, lease or transfer?

F.511The Reverse Test

Would we accept this transaction if a political opponent proposed the same deal for someone close to them?

F.512The Stewardship Test

Are we managing this asset as trustees for residents who will inherit the decision?

F.513First 30 Days

Begin an enterprise-wide review of:

F.514First 30 Days Should Not Attempt Full Inspection

The goal is:

know where the records are and where the gaps are.

F.515First 60 Days

Produce:

Asset Register Gap Report.

F.516Gap Report

Identify:

Missing ownership records

Unknown condition

High-criticality unknowns

Lease expiries

Digital ownership uncertainty

Strategic rights not centrally indexed

Major deferred maintenance

F.517First 100 Days

Prioritize:

unknowns.

F.518Year One

Create:

F.519Year One Property Review

Identify:

Operational

Strategic Hold

Leased

Under Review

Potentially Surplus

F.520Do Not Sell During Inventory Panic

No.

F.521Year Two

Improve:

F.522Year Two Surplus Review

Only after:

F.523Year Three

Focus on:

F.524Year Four

Publish:

Four-Year Municipal Asset Audit.

F.525Four-Year Asset Audit

Should show:

Assets inventoried

Unknown assets resolved

High-risk unknowns remaining

Condition coverage

Preventive maintenance performance

Deferred maintenance

Major acquisitions

Major transfers

Major disposals

Surplus properties sold or retained

Strategic lands preserved

Accessibility improvements

Digital systems with tested exits

Critical vendor dependencies

Lease risks

Major environmental liabilities

Major next-term renewals

F.526Name the Most Important Asset Newly Inventoried

F.527Name the Largest Condition Unknown Resolved

F.528Name the Largest Remaining Condition Unknown

F.529Name the Highest-Risk Deferred Asset

F.530Name the Largest Maintenance Backlog Reduced

F.531Name the Largest New Maintenance Backlog Created

F.532Name the Most Important Repair-Before-Replace Decision

F.533Name the Most Important Asset Replacement

F.534Name the Most Important Asset the City Chose Not to Build

Where applicable.

F.535Name the Most Important Strategic Property Retained

F.536Name the Largest Property Disposition

F.537Show the Public Reason

F.538Name the Largest Below-Market Public Contribution

If any.

F.539Name the Largest Asset Acquisition

F.540Name the Largest Liability Accepted With an Asset

F.541Name the Most Important Easement or Strategic Right Preserved

Where appropriate without compromising sensitive information.

F.542Name the Major Asset Transfer With the Largest Long-Term Municipal Impact

F.543Name the Digital System With the Strongest Municipal Control

F.544Name the Digital System With the Highest Remaining Lock-In Risk

F.545Name a System Successfully Exited

F.546Name an Asset Where Accessibility Was Improved During Renewal

F.547Name an Asset Where Environmental Risk Changed the Decision

F.548Name a Donated or Low-Cost Asset the City Declined Because Complete Cost Was Too High

If applicable.

F.549Name a Surplus Asset the City Decided to Retain for Strategic reasons

If applicable.

F.550Asset Handoff

The next Council should receive:

Current register

Major risks

Major condition unknowns

Deferred maintenance

Planned renewals

Active property transactions

Lease expiries

Strategic land issues

Digital contract renewals

Environmental liabilities

Major transfer agreements

F.551No Asset Surprise

The next Council should not discover six months later:

Nobody realized the roof needed replacement.

F.552Or

Nobody knew the lease expired.

F.553Or

Nobody knew the City did not own the data.

F.554Or

Nobody knew the transfer included a major maintenance liability.

F.555Asset Knowledge Is Government Knowledge

Yes.

F.556The Municipal Assets and Public Ownership Commitment

Owen Sound should commit to:

Maintain one authoritative institutional understanding of the assets the City owns, leases, operates, controls or materially depends upon.

Connect the Municipal Asset Register to the Infrastructure Index rather than maintaining disconnected asset lists.

Use stable Asset IDs for material assets and logical asset groups.

Distinguish ownership, operation, regulation, funding and custodianship.

Never assume that operating an asset means owning it.

Never assume that owning an asset means the City has exclusive regulatory authority over it.

Record service function, condition, confidence, criticality, maintenance, replacement and next decision for material assets.

Maintain separate public and protected asset-information layers.

Publish enough information for residents to understand ownership, condition, cost and planned work without publishing security-sensitive vulnerabilities.

Do not use security as a blanket excuse for asset secrecy.

Treat municipal assets as institutional public property rather than possessions of elected officials, departments or individual employees.

Manage assets through a full lifecycle from need and acquisition through operation, renewal and disposal.

Require a formal acceptance gate before the City takes ownership of major assets.

Never call an asset free merely because the purchase or transfer price is low.

Include maintenance, insurance, staffing, accessibility, environmental, digital, replacement and disposal liabilities in asset acceptance.

Use qualified inspections where asset condition materially affects the decision.

Treat Unknown condition as Unknown rather than Good.

Publish condition confidence alongside condition where useful.

Distinguish asset condition from asset criticality.

Prioritize high-criticality assets with poor or unknown condition.

Use preventive, predictive, reactive or run-to-failure maintenance strategies according to asset risk rather than ideology.

Track deferred maintenance rather than making it disappear from the work list.

Never call skipped required maintenance a saving.

Apply Repair Before Replace to significant asset-renewal decisions.

Consider refurbishment, repurposing, sharing and retirement before automatic like-for-like replacement.

Distinguish accounting value, market value, replacement value and strategic public value.

Never use book value as a substitute for replacement cost.

Never use market value as the sole measure of an asset's public value.

Maintain a comprehensive municipal land inventory.

Verify title and legal interests where ownership boundaries matter.

Never treat a GIS parcel as a substitute for legal title or survey evidence.

Record easements, rights-of-way, covenants, utility rights and other material encumbrances.

Understand environmental liability before acquiring or disposing of higher-risk property.

Treat heritage and archaeological considerations as real asset-management factors.

Engage Saugeen Ojibway Nation early where land, water, archaeology, rights or shared interests may be affected.

Do not treat municipal title as the complete answer to every rights or jurisdiction question.

Review waterfront and strategic-corridor property carefully before irreversible disposition.

Preserve public access, trail, drainage, utility, emergency and future infrastructure options where evidence supports it.

Do not classify land as municipal surplus merely because one department has no current use for it.

Require cross-department review before declaring strategic property surplus.

Use the categories Operational, Strategic Hold, Leased, Under Review and Potentially Surplus.

Require reasons for Strategic Hold so the City does not warehouse property indefinitely without purpose.

Consider sale, lease, licence, partnership, repurpose and retention before disposition.

Recognize that sale is often the most irreversible option.

Use qualified valuation for material transactions.

Identify below-market transfers or leases as public subsidies where applicable.

Never provide a favoured buyer privileged access to municipal property.

Use independent valuation and process where conflicts are material.

Treat property-sale revenue as one-time money.

Do not fund permanent operating imbalance through repeated asset sales.

Maintain building records that include condition, accessibility, major components, operating cost, maintenance backlog and utilization.

Do not assume an underused building is automatically surplus.

Do not judge public facilities solely by revenue per square foot.

Use the complete accessible journey when evaluating public buildings.

Measure actual energy performance after major retrofits rather than relying only on forecasts.

Manage building components such as roofs, HVAC and electrical systems separately where component condition matters.

Maintain roads, sidewalks, bridges, culverts, signals, streetlights, signs and related transportation assets within an integrated register.

Use One Street, One Plan before major reconstruction.

Coordinate underground and surface renewal so the City does not repeatedly rebuild the same corridor unnecessarily.

Treat road transfers from another government as asset acquisitions requiring full due diligence.

Review pavement, structures, drainage, winter cost, rights-of-way, capital forecasts and deferred maintenance before accepting transferred roads.

Never describe transferred roads as free because transition funding accompanies them.

Maintain dedicated bridge and structural inspection records.

Do not ignore culverts and smaller structures capable of causing major failures.

Maintain water, wastewater and stormwater asset inventories at an appropriate level of technical detail.

Protect sensitive critical-infrastructure details while still reporting high-level asset condition and investment needs publicly.

Identify redundancy, backup power, critical spares and single points of failure internally for essential services.

Do not publish a vulnerability map merely to appear transparent.

Recognize natural features as municipal assets only where the City has a defensible ownership, control or stewardship basis.

Do not claim another government's or private owner's natural feature as a City asset.

Use natural-asset valuation carefully and do not force speculative dollar values where they add little decision value.

Measure tree survival rather than tree planting alone.

Manage parks, playgrounds, fields, washrooms, paths, furniture and public-realm assets according to their actual service roles.

Measure recreation-facility use before major expansion while recognizing that utilization is not the only public-value measure.

Maintain public art and memorial ownership, maintenance and rights information where appropriate.

Manage fleet according to age, condition, utilization, maintenance, reliability, safety and service criticality rather than age alone.

Evaluate fleet electrification through actual duty cycle, climate, charging, lifecycle and operational requirements.

Do not buy vehicles or equipment merely for technological prestige.

Use telematics only with clear operational purpose and appropriate privacy safeguards.

Apply materiality so asset management does not become an exercise in individually cataloguing every low-value object.

Distinguish standby assets from genuinely abandoned assets.

Review dormant assets periodically.

Maintain complete lease records for assets the City leases in and leases out.

Track lease expiry, renewal, maintenance, insurance, improvements and restoration obligations.

Disclose material public subsidy in below-market leases.

Define ownership, maintenance, capital, insurance and exit responsibilities for shared facilities.

Give jointly owned assets clear governance and dissolution rules.

Treat easements and strategic rights as municipal assets worthy of active management.

Do not release an easement simply because no current department appears to use it.

Treat narrow access corridors, drainage rights and utility rights according to their strategic public value rather than acreage alone.

Treat digital infrastructure as municipal assets and dependencies, not merely IT expenses.

Inventory critical domains, websites, cloud tenancies, databases, software, code, APIs, certificates, GIS layers, digital configuration and documentation.

Ensure critical municipal domains and administrative accounts remain institutionally controlled rather than held in personal accounts.

Do not allow employees, contractors, vendors or founders to retain sole control over critical municipal accounts.

For every significant digital system, identify who owns the data, code, configuration and export rights.

Recognize that licences, subscriptions and cloud services are not the same as ownership.

Measure practical control by asking whether the City can continue serving residents after a vendor relationship ends.

Require usable data exports rather than assuming any export constitutes an exit.

Treat documentation as a municipal asset.

Reduce key-person and vendor-only knowledge dependencies.

Connect the Digital Asset Register to privacy, cybersecurity, procurement and records management.

Treat municipal data as both an asset and a potential liability.

Do not equate more data with more public value.

Identify institutional data owners, stewards and sources of truth.

Follow lawful records-retention and disposition rules.

Never delete records to avoid public access or accountability.

Never retain personal information forever merely because storage is inexpensive.

Clarify ownership and licence rights in contractor-created reports, software, designs, datasets and other intellectual property.

Consider future reuse before agreeing to restrictive intellectual-property terms.

Share non-sensitive municipal standards, templates and tools where doing so creates public value.

Do not make all municipal intellectual property public where security, privacy or third-party rights require restrictions.

If map.ca or RealMap is ever considered as municipal infrastructure, resolve public ownership, licensing, governance and control before adoption.

Apply independent legal, procurement, privacy, cybersecurity, accessibility, architecture, conflict and valuation review to founder-associated technology.

Use Public Standard First, Platform Second, Founder Last.

Never allow a private founder to retain personal veto, privileged access or irreversible control over municipal infrastructure.

Never create an undisclosed private windfall through municipal adoption of founder-associated technology.

Keep private platform data and municipal data legally and operationally distinct unless lawful integration has been specifically approved.

Do not allow private commercial use of City data merely because a platform hosts municipal functions.

Treat contracts, warranties, renewal options and termination rights as municipal assets and obligations.

Maintain a major contract register linked to relevant municipal assets.

Track warranty periods and do not allow public value to expire unused through poor records.

Review insurance coverage, deductibles and exclusions for material assets.

Recognize that insurance does not replace resilience or continuity planning.

Map critical service dependencies internally.

Identify where essential assets rely on electricity, communications, suppliers, specialized parts or key personnel.

Protect detailed dependency and vulnerability information while publishing safe high-level resilience information.

Use risk-based redundancy rather than assuming redundancy is always wasteful or always necessary.

Track sole-source and obsolete-parts risk for critical assets.

Use Canadian capacity as one resilience factor without assuming Canadian suppliers are automatically lower risk.

Require asset acquisitions to begin with a service need rather than a funding opportunity, donation or political desire for a visible project.

Compare buying, leasing, sharing, renting, partnering, repairing and doing nothing before significant acquisitions.

Use Complete Cost in buy-versus-lease decisions.

Perform complete due diligence before accepting federal, provincial, County or private asset transfers.

Treat any future harbour acquisition as a major asset transfer requiring exceptional financial, legal, environmental, operational and relationship due diligence.

Do not evaluate a harbour acquisition by transfer price alone.

Identify land, water interests, structures, dredging, environmental liability, leases, utilities, security, capital backlog and operating cost before acquisition.

Include Saugeen Ojibway Nation early in any harbour process where rights or shared interests may be engaged.

Document major asset acceptance formally.

Do not permit departments to accept significant property informally outside proper authority.

Dispose of assets using lawful and documented processes.

Use reuse, trade-in, recycling, sale, donation where lawful, destruction or decommissioning according to the asset and public purpose.

Securely erase data-bearing equipment before it leaves municipal control.

Use secure inspection, erasure and transfer practices for any public device-reuse initiative.

Reconcile financial and operational asset registers periodically.

Recognize that a fully depreciated asset can still be operationally critical.

Recognize that an accounting asset can remain on the books after its practical usefulness declines.

Use asset-class-specific utilization metrics rather than one universal measure.

Do not label low utilization waste without considering standby, emergency or specialized purpose.

Do not label high utilization efficient without considering wear, downtime and maintenance.

Connect public-facing assets to the Accessibility Barrier Register.

Use capital renewal as an opportunity to remove barriers rather than reconstruct them.

Review new physical and digital assets for accessibility before acceptance.

Treat environmental risk as part of asset risk and financial risk.

Consider contamination, flooding, weather exposure, drainage and lifecycle materials where relevant.

Do not use climate or environmental terminology as a generic explanation for every asset problem.

Maintain asset history, drawings, maintenance records, warranties, manuals and as-built information so institutional knowledge survives staff turnover.

Do not allow critical asset knowledge to exist only in one person's inbox.

Publish appropriate municipal ownership maps while making clear that a public GIS map is not a legal survey or title opinion.

Date public asset maps and disclose material ownership uncertainty.

Maintain a change log for major acquisitions, sales, transfers, demolitions and leases.

Publish a Public Asset Dashboard showing inventory coverage, condition coverage, high-risk unknowns, maintenance, acquisitions, disposals, leases, digital exit readiness and major risks.

Use Grey for significant ownership or condition information that is not yet known.

Do not assign one simplistic asset-health score to the entire municipal portfolio.

Never reduce maintenance backlog merely by deleting tasks from the system.

Never declare an asset healthy because nobody complained.

Never call a transfer, gift or grant-funded asset free.

Never use a single valuation type for every asset decision.

Never declare municipal property surplus without testing whole-City future needs.

Never hide public subsidy in below-market property transactions.

Never permit critical digital systems to remain dependent on personal accounts or sole-vendor administrator access.

Never confuse an export button with a tested digital exit.

Never publish sensitive infrastructure vulnerabilities for transparency theatre.

Never use security as an excuse to hide ordinary ownership, condition and spending information.

Never treat a ramp as proof of complete building accessibility.

Never treat planting as proof of a successful tree asset.

Never dispose of devices before secure data erasure.

Never release strategic access or easement rights without proper review.

Never allow automatic digital contract renewals to create accidental municipal lock-in.

Never allow founder-associated private technology to become public infrastructure without the strongest conflict and ownership safeguards.

Never hide major asset risks merely because they are expensive or politically inconvenient.

Use the first 30 days to locate and reconcile existing asset records.

Use the first 60 days to publish an Asset Register Gap Report.

Use the first 100 days to prioritize high-criticality and high-liability unknowns.

Use Year One to establish the authoritative register, public layer, protected layer and condition-confidence standards.

Use Year Two to strengthen condition assessments, preventive maintenance, digital ownership and land strategy.

Use Year Three to make major renewal, acquisition, disposition and lock-in decisions.

Use Year Four to publish a Four-Year Municipal Asset Audit and prepare a professional asset handoff.

Name the largest remaining risks rather than handing them silently to the next Council.

Apply the final stewardship test to every asset decision: Do we know what we own, do we know its condition, do we understand the obligation, and are we leaving the next generation a deliberate asset rather than an accidental liability?

The asset framework can ultimately be reduced to nine questions:

What do we own?

What rights do we hold?

What condition is it in?

How sure are we?

What happens if it fails?

What does it cost to maintain and replace?

Should we keep it?

If we acquire something new, what liability comes with it?

If we dispose of something, what public option disappears with it?

A City that does not know its assets will eventually:

A City that knows its assets can make different decisions.

It can:

Know what we own. Know its condition. Know its purpose. Know its liability. Maintain deliberately. Transfer carefully. Sell only with reason. Keep public control where public control matters.

← Appendix E: Financial Framework and Reference TablesAppendix G: Scorecard Definitions and Measurement Standards →