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The Ministry of Municipal Affairs welcomes you to the 2015 Financial Information Return (FIR) website.

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.

Ottawa Rideau Canal

What's New

Changes to the 2015 Financial Information Return have been minimal. Changes are outlined in the FIR2015 Content Changes document available on this page under "Additional Information".

General Instructions

In order for the FIR2015 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

It is important for Municipalities to complete and submit the FIR2015 file created by the Ministry and available at this webpage. The FIR2015 file created by the Ministry is the only acceptable form of submission.

Before downloading and beginning the FIR2015, we recommend printing the FIR2015 Start-Up Guide (or FIR2015 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.

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

Submission Requirements
Document Submitted By Due Date Submit To

Financial Information Return

All Municipalities

May 31, 2016

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

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

All Municipalities

May 31, 2016

Email in PDF Format (Preferred) to: FIR.MAH@ontario.ca

Or Fax: (416) 585-6315

or Mail:
Ministry of Municipal Affairs
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 and Long-Term Care)

Designated Delivery Agents

May 31, 2016

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
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



Downloading the FIR2015 Start-Up Guide from the table below is recommended before beginning to download or complete the FIR2015. The Start-Up Guide contains useful information regarding downloading the FIR2015, how to complete the FIR2015 and also provides advice on troubleshooting.

Start-Up Guide
Document Description File

Start-Up Guide

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

FIR2015 Start-Up Guide (PDF)

Quick Reference Guide

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

FIR2015 Quick Reference Guide (PDF)

The FIR2015 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).

Forms for Submission
Document Description File File

FIR2015 (Excel)

This file can be used by Municipalities to complete and submit the FIR2015. This FIR2015 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.

- FIR2015 (Zipped Excel)

FIR2015 (PDF)

This .PDF version of the FIR2015 file can be used to print a blank copy of the FIR2015. However, this PDF version cannot be used to complete and submit the FIR2015.

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

FIR2015 (PDF) -

Audit Questionnaire

This questionnaire is to be completed by your municipal auditor once the FIR2015 has been completed.

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

FIR2015 Audit Questionnaire (PDF) FIR2015 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.

Land Ambulance 2015 (Excel)

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

Additional Information
Document Description File File

FIR 2015 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.

FIR2015 Content Changes (PDF) FIR2015 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

FIR2015 Tables (PDF) FIR2015 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 AMCTO 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 the Ministry of 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)

Allocation of Program Support Instructions

These instructions accompany the Allocation of Program Support Workbook.

Allocation of Program Support Instructions (PDF) -

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) MPMP2015 Allocation of Program Support (PDF)

LETTER January 2016

This is a copy of the letter sent to municipal treasurers and auditors January 2016 regarding the 2015 FIR.

FIR2015 Letter (PDF) -

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

FIR Instructions
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

FIR2015 Instructions (PDF)

FIR Introduction

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

FIR2015 Introduction (PDF)

FIR Functional Categories

Breakdown of Functional Categories used in the FIR.

FIR2015 Functional Categories (PDF)

Schedule 02

Declaration of the Municipal Treasurer (FIR Cover Page)

FIR2015 Schedule 02 Instructions (PDF)

Schedule 10

Consolidated Statement of Operations: Revenue

FIR2015 Schedule 10 Instructions (PDF)

Schedule 12

Grants, User Fees and Service Charges

FIR2015 Schedule 12 Instructions (PDF)

Schedule 20

Taxation Information

FIR2015 Schedule 20 Instructions (PDF)

Schedule 22

Municipal and School Board Taxation

FIR2015 Schedule 22 Instructions (PDF)

Schedule 24

Payments-In-Lieu of Taxation

FIR2015 Schedule 24 Instructions (PDF)

Schedule 26

Taxation and Payments-In-Lieu Summary

FIR2015 Schedule 26 Instructions (PDF)

Schedule 28

Upper-Tier Entitlements

FIR2015 Schedule 28 Instructions (PDF)

Schedule 40

Consolidated Statement of Operations: Expenditures

FIR2015 Schedule 40 Instructions (PDF)

Schedule 42

Additional Information

FIR2015 Schedule 42 Instructions (PDF)

Schedule 51

Schedule of Tangible Capital Assets

FIR2015 Schedule 51 Instructions (PDF)

Schedule 53

Consolidated Statement of Change in Net Financial Assets (Net Debt) and Tangible Capital Assets Acquisition Financing / Donations

FIR2015 Schedule 53 Instructions (PDF)

Schedule 54

Consolidated Statement of Cash Flow

FIR2015 Schedule 54 Instructions (PDF)

Schedule 60

Continuity of Reserves and Reserve Funds

FIR2015 Schedule 60 Instructions (PDF)

Schedule 61

Development Charges Reserve Funds

FIR2015 Schedule 61 Instructions (PDF)

Schedule 62

Development Charges Rates

FIR2015 Schedule 62 Instructions (PDF)

Schedule 70

Consolidated Statement of Financial Position

FIR2015 Schedule 70 Instructions (PDF)

Schedule 72

Continuity of Taxes Receivable

FIR2015 Schedule 72 Instructions (PDF)

Schedule 74

Long Term Liabilities and Commitments

FIR2015 Schedule 74 Instructions (PDF)

Schedule 76

Government Business Enterprises

FIR2015 Schedule 76 Instructions (PDF)

Schedule 77

District Social Services Administration Board

FIR2015 Schedule 76 Instructions (PDF)

Schedule 79

Community Improvement Plans

FIR2015 Schedule 79 Instructions (PDF)

Schedule 80

Statistical Information

FIR2015 Schedule 80 Instructions (PDF)

Schedule 80D

Municipal Performance Measures Statistical Information

FIR2015 Schedule 80D Instructions (PDF)

Schedule 81

Annual Debt Repayment Limit

FIR2015 Schedule 81 Instructions (PDF)

Schedule 83

Notes

FIR2015 Schedule 83 Instructions (PDF)

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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