Ontario Logo   Franšais
  Multi-Year FIR Review - Provincial Summary

Website Navigation
   
Home
 
FIR Reporting
    FIR2016
    FIR2015
    FIR2014
 
View FIR Data
 
  .CSV Format
    FIR Data By Year - 2000 On
 
  Multi-Year Reports
    FIR (2000 - 2008)
    FIR (2009 On)
    FIR Provincial Summary
    MPMP
 
  By Schedule
    2000 - 2008
    2009 On
 
  By Municipality
    2016
    2015
    2014
    2013
    2012
    2011
    2010
    2009
    2001 - 2008
 
  Provincial
  Summaries
    2001 - 2008
    2009 On
 
Annual Repayment
Limits (ARLs)
    ARLS (Current Year)
 
Site Map
 
Contact Us

The Multi-Year FIR Review - Provincial Summary provides selected FIR information for multiple years, summarized at the Provincial level.

Two reports are available; one covering the period between 2000 and 2008, the second, the years 2009 onward. The two reports are necessary as a result of new accounting and reporting standards approved by the Public Sector Accounting Board (PSAB) and introduced in 2009.

Prior to this, the accounting and reporting standard used by municipalities was Fund Accounting. Municipalities flowed their revenues and expenditures through three funds: Revenue Fund (Revenues and Expenditures), Capital Fund (Expenditures and Financing), and Reserve Funds. Tangible Capital Assets were not reported.

The PSAB approved standards introduced in 2009 requires municipalities to adopt full accrual accounting practices. As a result of this, municipalities must account for and report their tangible capital assets in their Statement of Financial Position. As of 2009, the Financial Information Return (FIR) also takes into account these new reporting standards.

As a result of these changes, many of the data points between the two accounting standards (i.e. pre and post 2009) are not comparable. For this reason, caution should be exercised when combining data from the two reports.

Multi-Year FIR Review - Provincial Summaries

The following table contains the Multi-Year FIR Review - Provincial Summaries
Report (.XLS) Date Posted
Multi-Year (2000 - 2008) Financial Information Return Review - Provincial Summary Provincial Multi-Year FIR Review (2000 - 2008) 18-June-12
Multi-Year (2009 On) Financial Information Return Review - Provincial Summary Provincial Multi-Year FIR Review (2009 On) 09-November-17
















































Go to the Top of the Page