The Division is responsible for providing financial assistance to municipalities in the form of grants and subsidies as well as providing assistance with all facets of capital borrowing. The Division also, in conjunction with the regional offices, advises on budgeting, financial statements and other financial management matters. The Division prepares, evaluates and monitors estimates with respect to debt servicing subsidies municipal operating grants, and special assistance grants. The division is responsible for monitoring and reporting on the provincial and municipal liability for municipal long-term debt. The Division is responsible for the administration of the Gas Tax Program, as well as, Integrated Community Sustainability Plans.