Revenue from other governments includes grants, transfers, and shared revenues that municipalities receive from provincial and federal governments. This includes unconditional operating grants, conditional grants for specific purposes, infrastructure funding, social service cost-sharing, and gas tax transfers. Intergovernmental revenue varies significantly between provinces and has generally declined as a share of municipal budgets over decades. Changes to grant programs significantly impact municipal finances. This revenue source creates dependency relationships—municipalities relying heavily on grants are vulnerable to provincial budget decisions. Financial statements report intergovernmental revenue separately from own-source revenues like property taxes and user fees.