The collection of asset management data presented in this report is the result of mandatory reporting requirements under the Administrative Agreement on the Federal Gas Tax Fund in British Columbia (GTA or Agreement). The tripartite Agreement between the governments of Canada and British Columbia and the Union of BC Municipalities (UBCM) was signed on April 1, 2014, and outlines asset management as the preferred avenue for “… building local government capacity to take an integrated, long-term approach to plan, build and maintain strong sustainable communities…”.