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Financial Information Return 2019

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Contact Us

The Ministry of Municipal Affairs and Housing welcomes you to the 2019 Financial Information Return (FIR) webpage.

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 the FIR instructions provided on this webpage. To further ensure accurate submissions, the FIR has more than 1400 built in edit checks. Any failed edit rules must be addressed before the FIR may be submitted to the ministry.

What's Required

In order to use the new Smart FIR, users must install Smart View (an Excel add-in) and register for a GO Secure Account. Municipal users and Municipal Auditors who require access to the Smart FIR and who have not previously registered should refer to the Registration Package posted here.

Smart FIR2019 Template

Before downloading and beginning the Smart FIR2019 template, we recommend printing and reading the Smart FIR Municipal User Guide.

**Smart FIR User Guide**
Document	Description	File
Smart FIR Municipal User Guide	This file will guide users though all the functionality of the new Smart FIR: initializing, back up and restore, attaching files, submitting, returned FIR, viewing versions and inserting rows in tax / pil schedules.

Please note that the Smart FIR2019 template created by the ministry is the ONLY acceptable form of submission.

Additional Help

The table below contains videos and documents to further guide you in the set-up and use of the new Smart FIR.

**Help Videos and Documents**
Document	Description	File
Installing Smart View Tutorial Video	A video to guide you through the steps necessary to install the Smart View add-in.
Registration Tutorial Video	A video guide to the registration process required to gain access to the Smart FIR.
Initialization Video	A video guide to initializing the Smart FIR.
Back Up and Restore Video	A video guide to backing up and restoring the Smart FIR.
Submit Video	A video guide to submitting the Smart FIR.
Registration Information for Existing EFIS Users	Existing EFIS users do not have to register for a GO Secure account. Find out more.
GO Secure Password Reset	A guide to resetting your GO Secure Password.
Failed to Configure Planning Connection ERROR	What is the cause of this error and how to fix it.
Smart View Add-in Enable / Disable	How to enable or disable the Smart View add-in.
Information for Caseware Users	If your municipality uses Caseware to populate the Smart FIR please read the attached for information on how the Smart FIR will function when connected / not connected to Caseware.
Information for Municipalities with Multiple Users	Best practices for municipalities that have multiple users involved in the completion of the FIR.
Macros Disabled	The Smart FIR will not function if macros are not enabled. This support memo describes how to enable macros in Excel.

General Instructions

In order for the Smart FIR2018 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 not to function or to function incorrectly:

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
Do not save the file as .XLSX. File must be saved as .XLSM

It is important for municipalities to complete and submit the FIR2019 file created by the ministry. The FIR2019 file created by the ministry is the only acceptable form of submission.

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	June 01, 2020	Submit (Netfile) using the Submit button in the Smart FIR.
Financial Statements	All Municipalities	When Available	E-mail to: FIR.MAH@ontario.ca Preferred or Mail or Fax to your Regional MSO Office.
Land Ambulance Report (Ministry of Health)	Designated Delivery Agents	June 30, 2020	E-mail to: EHS_FINANCE@ONTARIO.CA
Feedback and Comments	Open	Optional	E-mail to: FIR.MAH@ontario.ca

**Forms for Submission**
Document	Description	File	File
FIR2019 (Zipped Excel)	This file can be used by Municipalities to complete and submit the FIR2019. Right-click and "Save Target As" to save the file on your computer. To use the Excel template for the 2019 Smart FIR, you must have Smart View installed and be registered with the Ministry as an authorized user. For more information please the the "What's Required" section above.
FIR2019 (PDF)	This .PDF version of the FIR2019 file can be used to print a blank copy of the FIR2019. However, this PDF version cannot be used to complete and submit the FIR2019. This .PDF file can be viewed using the Adobe Acrobat program.
Account Confirmation Form (Zipped Excel)	As part of our annual security review, we are requesting that municipalites download and complete the Account Confrmation Form posted here. The form is used to verify / delete users currently provisioned to access the Smart FIR for their municipality and to request new accounts when required.
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.

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

**Additional Information**
Document	Description	File
FIR 2019 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.
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.
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 February 2020	This is a copy of the letter sent to municipal treasurers and auditors in February 2020 regarding the 2019 FIR.	-
Youth Populations	An excel file containing youth populations (ages 12 to 17). (Source: Statistics Canada, 2016 Census)	-

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
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 62	Development Charges Rates
Schedule 70	Consolidated Statement of Financial Position
Schedule 72	Continuity of Taxes Receivable
Schedule 74	Long Term Liabilities and Commitments
Schedule 76	Government Business Enterprises
Schedule 77	District Social Services Administration Board
Schedule 79	Community Improvement Plans
Schedule 80	Statistical Information
Schedule 80D	Municipal Performance Measures Statistical Information
Schedule 83	Notes

**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.