The program is open to submissions from any type of Canadian local government (general-purpose or special-purpose) that makes available to the general public an annual financial report in either an electronic (web site, CD) or hardcopy format that both 1) conforms to generally accepted accounting principles (GAAP) as set by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants, 2) has received an unqualified opinion from the independent auditor. In addition, governments that submitted their report to the program the preceding year must provide a formal written response to the prior year’s comments. Submissions must be received within six months of the end of the fiscal year.