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Local governments in British Columbia annually report financial data to the provincial ministry, forming this series of municipal expenditure statistics. The data reflects a significant methodological shift after 2002, aligning with Generally Accepted Accounting Procedures (GAAP) for local governments. It likely contains detailed breakdowns of municipal spending, supported by current-year property assessments and certified population estimates.
Data from 2002 onward uses GAAP accounting standards and is not directly comparable to data from prior years. Users are advised to contact local governments directly to confirm data accuracy.