{
 "municipality_id": "gx-003184",
 "municipality": "Cornwall",
 "status_type": "Town",
 "jurisdiction": "Prince Edward Island",
 "country": "CA",
 "topic": "finance",
 "label": "Financial policies",
 "status": "found",
 "last_verified": "2026-06-04",
 "official_website": "http://www.town.cornwall.pe.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "Tangible Capital Asset Policy (Policy #2018-01, as amended) (COC-06-2023)",
   "category": "finance",
   "document_type": "policy",
   "status": "adopted",
   "adopted_date": "2023-04-26",
   "document_url": "https://cornwallpe.ca/wp-content/uploads/2023/04/COC-06-2023-Tangible-Capital-Asset-Policy-Amendment.pdf",
   "summary": "Amendment to the 2018 Tangible Capital Asset Policy adding that the cost of interim borrowing to finance a project is included in asset cost; retroactive to the original adoption. Policy establishes recognition/recording/reporting of TCAs per PSAS. Amended by resolution COC-06-2023 on April 26, 2023.",
   "capture_sha256": "b564abd31d2850bbb2e1f0e13dab5f724adfb89461b230be6abf1bd4de8b638c",
   "captured_at": "2026-06-05T05:52:54+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/policies/b564abd31d2850bbb2e1f0e13dab5f724adfb89461b230be6abf1bd4de8b638c.pdf"
  }
 ],
 "source": "https://govanswers.org/ca/pe/cornwall/finance-policy/"
}