FIR2011

Financial Information Return 2011

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The Ministry of Municipal Affairs and Housing welcomes you to the 2011 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.

What's New?

Changes to the 2011 Financial Information Return have been minimal. Changes are outlined in the FIR2011 Content Changes document available on this page under "Additional Information".

General Instructions

In order for the FIR2011 file to operate effectively, it is important that it is not manipulated in any way. 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 FIR2011 file created by the Ministry and available at this webpage. The FIR2011 file created by the Ministry is the only acceptable form of submission.

Before downloading and beginning the FIR2011, we recommend printing the FIR2011 Start-Up Guide (or FIR2011 Quick Reference Guide for those already familiar with completing the FIR).

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, 2012	E-mail to: FIR.MAH@ontario.ca
Signed Declaration of the Municipal Treasurer (Signed FIR Schedule 02)	All Municipalities	May 31, 2012	Email in PDF Format (Preferred) to: FIR.MAH@ontario.ca Or 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, 2012	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 FIR2011 Start-Up Guide from the table below is recommended before beginning to download or complete the FIR2011. The Start-Up Guide contains useful information regarding downloading the FIR2011, how to complete the FIR2011 and also provides advice on troubleshooting.

Document	Description	File
Start-Up Guide	This file may be used as a guide to help users download and complete the FIR.
Quick Reference Guide	This file may be used as a quick reference to help users already familiar with completing the FIR.

Forms for Submission

The FIR2011 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).

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Document	Description	File
FIR2011 (Excel)	This file can be used by Municipalities to complete and submit the FIR2011. This FIR2011 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.
FIR2011 (PDF)	This .PDF version of the FIR2011 file can be used to print a blank copy of the FIR2011. However, this PDF version cannot be used to complete and submit the FIR2011. This .PDF file can be viewed using the Adobe Acrobat program.	-
Audit Questionnaire	This questionnaire is to be completed by your municipal auditor once the FIR2011 has been completed. All questions pertaining to the Audit Questionnaire should be directed to your Regional MSO Office.
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.

Additional Information

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

Document	Description	File
FIR 2011 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.
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
Levy Areas	This file explains how to report multiple sets of General Purpose Tax Rates in the FIR.
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.
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.
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.
LETTER December 2011	This is a copy of the letter sent to municipal treasurers and auditors December 2011 regarding the 2011 FIR.	-

FIR Instructions

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

Document	Description	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
FIR Introduction	Introductory FIR information such as Consolidation, Methods of Allocating Program Support, Description of SLC Codes and Table of Contents.
FIR Functional Categories	Breakdown of Functional Categories used in the FIR.
Schedule 02	Declaration of the Municipal Treasurer (FIR Cover Page)
Schedule 10	Consolidated Statement of Operations: Revenue
Schedule 12	Grants, User Fees and Service Charges
Schedule 20	Taxation Information
Schedule 22	Municipal and School Board Taxation
Schedule 24	Payments-In-Lieu of Taxation
Schedule 26	Taxation and Payments-In-Lieu Summary
Schedule 28	Upper-Tier Entitlements
Schedule 40	Consolidated Statement of Operations: Expenditures
Schedule 42	Additional Information
Schedule 51	Schedule of Tangible Capital Assets
Schedule 53	Consolidated Statement of Change in Net Financial Assets (Net Debt) and Tangible Capital Assets Acquisition Financing / Donations
Schedule 54	Consolidated Statement of Cash Flow
Schedule 60	Continuity of Reserves and Reserve Funds
Schedule 61	Development Charges Reserve Funds
Schedule 70	Consolidated Statement of Financial Position
Schedule 72	Continuity of Taxes Receivable
Schedule 74	Long Term Liabilities and Commitments
Schedule 75	Water and Sewer Schedules
Schedule 76	Government Business Enterprises
Schedule 77	District Social Services Administration Board
Schedule 79	Community Improvement Plans
Schedule 80	Statistical Information
Schedule 81	Annual Debt Repayment Limit
Schedule 83	Notes

MPMP Information

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

Document	Description	File
MPMP 2011 Content Changes	This file contains a list of key changes to the content of the MPMP schedules from the previous reporting year to the current reporting year.
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 Instructions	These instructions accompany the Allocation of Program Support Workbook.	-
Youth Population	This file contains Municipal youth populations to assist in calculating the MPMP youth crime measure (Source: Statistics Canada, Census 2006)	-
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).
Apportioning Library Uses	This workbook can be used by Municipal Treasurers to apportion Library Uses.

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
MPMP Instructions	A complete set of MPMP Instructions including Introduction.
MPMP Introduction	Includes information such as a description of SLC numbering.
Schedule 90	Performance Measures: Municipal Information
Schedule 91	Performance Measures: Efficiency
Schedule 92	Performance Measures: Effectiveness
Schedule 93	Performance Measures: Notes
Schedule 94	Performance Measures: Questions
Schedule 95	Performance Measures: Cross-Boundary Service Delivery

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.
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.