Financial Information Return 2007

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The Ministry of Municipal Affairs and Housing welcomes you to the 2007 Financial Information Return (FIR) website. Municipal Performance Measurement Program (MPMP) information can also be found on this page.

We would like to thank Municipalities for their efforts in ensuring reliable and accurate information is submitted in the FIR each year. To assist with completing the FIR, Municipalities are encouraged to contact Ministry representatives as well as consult Instructions, Data verification checks, and prior year revision requests.

Fort Henry
What's New?


It is important that the FIR2007 file is not manipulated in any way for the file to operate effectively. We have identified the following Excel features which cause the file to become corrupted:

  • Do not use Cut and Paste (or Drag and Drop)
  • Do not set up the file as a Shared Workbook
  • Do not Insert or Delete Sheets
  • Do not Link to other Excel files
  • Do not change file to Manual Calculation
  • Macro Security should be set to Medium (Tools/Macro/Security)

It is important for Municipalities to complete and submit the FIR2007 file created by the Ministry and available at this webpage. The FIR2007 file created by the Ministry is the only acceptable form of submission.

Before downloading and beginning the FIR2007, we recommend printing the FIR2007 Start-Up Guide (or FIR2007 Quick Reference Guide for those already familiar with completing the FIR).

Changes to the FIR2007 have been minimal - minor content and technical changes have been made and are outlined in the FIR2007 Content Changes document.

For additional information on this webpage, please refer to the notes at the bottom of the FIR Homepage.


Submission Requirements


A complete list of submission requirements with due dates is available below.

Document Submitted By Due Date Submit To

Financial Information Return
(Including FIR and MPMP)

All Municipalities

May 31, 2008

E-mail to: FIR.MAH@ontario.ca

Signed Declaration of the Municipal Treasurer
(Signed FIR Schedule 02)

All Municipalities

May 31, 2008

Fax: (416) 585-6315

or Mail:
Ministry of Municipal Affairs and Housing
777 Bay Street, 13th Floor
Toronto ON, M5G 2E5
Attention: Jim Simos, MFPB

Financial Statements

All Municipalities

When Available

E-mail to: FIR.MAH@ontario.ca *Preferred*
or
Mail or Fax to your Regional MSO Office.

Audit Questionnaire

All Municipalities

When Available

Mail or Fax to your Regional MSO Office.

Land Ambulance Report
(Ministry of Health)

Designated Delivery Agents

May 31, 2008

E-mail to: FIR.MAH@ontario.ca

Development Charge Reserve Fund Statement

Municipalities with Development Charge By-Laws

Within 60 Days of Presentation to Council

Mail:
Ministry of Municipal Affairs and Housing
777 Bay Street, 13th Floor
Toronto ON, M5G 2E5
Attention: Municipal Finance Policy Branch

Feedback and Comments

Open

Optional

E-mail to: FIR.MAH@ontario.ca



Start-Up Guides


Downloading the FIR2007 Start-Up Guide from the table below is recommended before beginning to download or complete the FIR2007. The Start-Up Guide contains useful information regarding downloading the FIR2007, how to complete the FIR2007 and also provides advice on troubleshooting.

Document Description File File

Start-Up Guide

This file may be used as a guide to help users download and complete the FIR.

FIR2007 Start-Up Guide (PDF) FIR2007 Start-Up Guide (Text)

Quick Reference Guide

This file may be used as a quick reference to help users already familiar with completing the FIR.

FIR2007 Quick Reference Guide (PDF) FIR2007 Quick Reference Guide (Text)


Forms for Submission


The FIR2007 has been developed using Microsoft Excel and is available to download in the table below. There are three available file formats, Excel, Zipped Excel and .PDF (for printing blank, hard copies ONLY).

Document Description File File

FIR2007 (Excel)

This file can be used by Municipalities to complete and submit the FIR2007. This FIR2007 file as created by the Ministry is the only acceptable form of submission.

Right-click and "Save Target As" to save the file in any drive on your computer. The file can now be opened using Microsoft Excel and is ready to use. To function properly, the file cannot be used in your web browser, it should be opened in Microsoft Excel.

A smaller zipped version of the file is also available to shorten download time, however, it is necessary to have the WinZip program in order to unzip the file once it has been downloaded.

FIR2007 (Excel) FIR2007 (Zipped Excel)

FIR2007 (PDF)

This .PDF version of the FIR2007 file can be used to print a blank copy of the FIR2007. However, this PDF version cannot be used to complete and submit the FIR2007.

This .PDF file can be viewed using the Adobe Acrobat program.

FIR2007 (PDF) -

Audit Questionnaire

This questionnaire is to be completed by your municipal auditor once the FIR2007 has been completed.

All questions pertaining to the Audit Questionnaire should be directed to your Regional MSO Office.

FIR2007 Audit Questionnaire (PDF) FIR2007 Audit Questionnaire (Word)

Land Ambulance Report

This Land Ambulance Report has been prepared in co-ordination with Ministry of Health, and is to be completed by all Designated Delivery Agents.

Right-click and "Save Target As" to save the file in any drive on your computer. The file can now be opened using Microsoft Excel and is ready to use. To function properly, the file cannot be used in your web browser, it should be opened in Microsoft Excel.

2007 Land Ambulance Report (XLS) 2007 Land Ambulance Report (PDF)


Additional Information


The following additional information in the table below may be downloaded to accompany the FIR Instructions.

Document Description File File

Content Changes

This file contains a list of key changes to the content of the FIR from the previous reporting year to the current reporting year.

FIR2007 Content Changes (PDF) FIR2007 Content Changes (Excel)

FIR Tables

This file contains background tables used within the FIR. Included are tables for Taxable and Payment-In-Lieu Property Classes with PIL Sharing, Levy Types, Local Boards, Units of Measure, Pre-Loaded Data, Carry-Forward Calculations

FIR2007 Tables (PDF) FIR2007 Tables (Excel)

Levy Areas

This file explains how to report multiple sets of General Purpose Tax Rates in the FIR.

Levy Areas (PDF) Levy Areas (Text)

Reporting Property Tax Information in the FIR

This file contains a PowerPoint presentation on Reporting Property Tax Information in the Financial Information Return. The presentation was provided at the 2005 AMTCO Spring Training Seminar.

Reporting Property Tax Information in the FIR (PowerPoint) Reporting Property Tax Information in the FIR (Text)

MAH Social Housing Treatment Guide

This document, created by the Social Housing Branch of Municipal Affairs and Housing provides further information pertaining to the reporting of Social Housing financial activities in the FIR.

MAH Social Housing Treatment (PDF) MAH Social Housing Treatment (Text)

KPMG Social Housing Transfer Guide

This document, created by KPMG, discusses the financial reporting issues surrounding the transfer of Social Housing to Local Housing Corporations.

KPMG Social Housing Transfer Guide (PDF) KPMG Social Housing Transfer Guide (Text)

LETTER November 2007

This is a copy of the letter sent to municipal treasurers and auditors November 2007 regarding the 2007 FIR.

FIR2007 Letter (PDF) FIR2007 Letter (Text)


FIR Instructions


The Instructions for completing the FIR are available for download in the table below.

Document Description File File

FIR Instructions

This complete set of FIR Instructions includes a Chapter for each Schedule in the FIR. This document also includes notes on the Breakdown of Functional Categories, Consolidation, Methods of Allocating Program Support and other introductory information

FIR2007 Instructions (PDF)

-

FIR Introduction

Introductory FIR information such as Consolidation, Methods of Allocating Program Support, Description of SLC Codes and Table of Contents.

FIR2007 Introduction (PDF) FIR2007 Introduction (Text)

FIR Functional Categories

Breakdown of Functional Categories used in the FIR.

FIR2007 Functional Categories (PDF) FIR2007 Functional Categories (Text)

Schedule 02

Declaration of the Municipal Treasurer (FIR Cover Page)

FIR2007 Schedule 02 Instructions (PDF) FIR2007 Schedule 02 Instructions (Text)

Schedule 10

Revenue Fund Receipts

FIR2007 Schedule 10 Instructions (PDF) FIR2007 Schedule 10 Instructions (Text)

Schedule 12

Current Revenue for Specific Functions

FIR2007 Schedule 12 Instructions (PDF) FIR2007 Schedule 12 Instructions (Text)

Schedule 20

Taxation Information

FIR2007 Schedule 20 Instructions (PDF) FIR2007 Schedule 20 Instructions (Text)

Schedule 22

Municipal and School Board Taxation

FIR2007 Schedule 22 Instructions (PDF) FIR2007 Schedule 22 Instructions (Text)

Schedule 24

Payments-In-Lieu of Taxation

FIR2007 Schedule 24 Instructions (PDF) FIR2007 Schedule 24 Instructions (Text)

Schedule 26

Taxation and Payments-In-Lieu Summary

FIR2007 Schedule 26 Instructions (PDF) FIR2007 Schedule 26 Instructions (Text)

Schedule 28

Upper-Tier Entitlements

FIR2007 Schedule 28 Instructions (PDF) FIR2007 Schedule 28 Instructions (Text)

Schedule 40

Revenue Fund Expenditures

FIR2007 Schedule 40 Instructions (PDF) FIR2007 Schedule 40 Instructions (Text)

Schedule 42

Additional Revenue Fund Information

FIR2007 Schedule 42 Instructions (PDF) FIR2007 Schedule 42 Instructions (Text)

Schedule 50

Capital Fund Operations

FIR2007 Schedule 50 Instructions (PDF) FIR2007 Schedule 50 Instructions (Text)

Schedule 52

Sources of Capital Fund Financing and Expenditures

FIR2007 Schedule 52 Instructions (PDF) FIR2007 Schedule 52 Instructions (Text)

Schedule 60

Continuity of Reserves and Reserve Funds

FIR2007 Schedule 60 Instructions (PDF) FIR2007 Schedule 60 Instructions (Text)

Schedule 70

Consolidated Financial Position

FIR2007 Schedule 70 Instructions (PDF) FIR2007 Schedule 70 Instructions (Text)

Schedule 72

Continuity of Taxes Receivable

FIR2007 Schedule 72 Instructions (PDF) FIR2007 Schedule 72 Instructions (Text)

Schedule 74

Long Term Liabilities and Commitments

FIR2007 Schedule 74 Instructions (PDF) FIR2007 Schedule 74 Instructions (Text)

Schedule 80

Statistical Information

FIR2007 Schedule 80 Instructions (PDF) FIR2007 Schedule 80 Instructions (Text)



MPMP Information


The following table contains information used to assist with completing the MPMP Schedules.

Document Description File File

Allocation of Program Support Workbook

This workbook may be used as a guide for calculating Allocation of Program Support using the OMBI method.

Right click and "Save Target As" to save this file to any drive on your computer.

Allocation of Program Support (Excel) -

Allocation of Program Support Instructions

These instructions accompany the Allocation of Program Support Workbook.

Allocation of Program Support Instructions (PDF) Allocation of Program Support Instructions (Text)

Youth Population

This file contains Municipal youth populations to assist in calculating the MPMP youth crime measure (Source: Statistics Canada, Census 2006)

Youth Population - 2006 Census (Excel) -

Library Uses - Forms

This workbook can be used by Libraries to calculate Library Uses. This file is also available on the Ministry website (www.mah.gov.on.ca).

MPMP2007 Library Uses - Forms (Excel) MPMP2007 Library Uses - Forms (PDF)

Apportioning Library Uses

This workbook can be used by Municipal Treasurers to apportion Library Uses.

MPMP2007 Apportioning of Library Uses (Excel) MPMP2007 Apportioning of Library Uses (PDF)


MPMP Instructions


A complete set of MPMP Instructions, or Instructions pertaining to specific MPMP Schedules are available for download in the table below.

Document Description File File

MPMP Instructions

A complete set of MPMP Instructions including Introduction.

MPMP2007 Instructions (PDF) -

MPMP Introduction

Includes information such as a description of SLC numbering.

MPMP2007 Introduction (PDF) MPMP2007 Introduction (Text)

Schedule 90

Performance Measures: Municipal Information

Schedule 90 Instructions (PDF) Schedule 90 Instructions (Text)

Schedule 91

Performance Measures: Efficiency

Schedule 91 Instructions (PDF) Schedule 91 Instructions (Text)

Schedule 92

Performance Measures: Effectiveness

Schedule 92 Instructions (PDF) Schedule 92 Instructions (Text)

Schedule 93

Performance Measures: Notes

Schedule 93 Instructions (PDF) Schedule 93 Instructions (Text)

Schedule 94

Performance Measures: Questions

Schedule 94 Instructions (PDF) Schedule 94 Instructions (Text)

Schedule 95

Performance Measures: Cross-Boundary Service Delivery

Schedule 95 Instructions (PDF) Schedule 95 Instructions (Text)



Other Links


Document Description Link

Adobe Acrobat

Download a current version of the Adobe Acrobat program in order to view .PDF (Portable Document Format) files. This link will open a new window in your web browser.

Adobe Acrobat

WinZip

Download a current version of the WinZip program in order to unzip a file. This link will open a new window in your web browser.

WinZip

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