Kananaskis Improvement District Audit of FS & Financial Information Return

Background: The entity: The Kananaskis Improvement District ("KID”) is an unincorporated municipality located southwest of Calgary, Alberta. The KID encompasses approximately 4,000 square kilometers and has a population of 156 (2021 federal census). It is uniquely the only municipal authority located within a provincial park and almost all of the land base is owned and administered by the Government of Alberta. As such, the Ministry of Municipal Affairs has delegated certain powers, duties and