FIR by Schedule and Year
Years 1988 to 1999
This webpage contains FIR data as submitted by municipalities during the period of 1988 to 1999.
It is important to note that during this period fund accounting was used. Municipalities flowed their revenues and expenditures through three funds: Revenue Fund (Revenues and Expenditures) , Capital Fund (Expenditures and Financing) and Reserve Funds. Municipalities reported on a modified accural basis. Accrural accounting was used with the exception of the principal portion of long term debt charges, which were reported on a cash basis.
Note: Municipalities were not required to report tangible capital assets during this period in time. Caution should be exercised when comparing data from this period and data reported after 2008 as not all data is comparable.
FIR Data - By Schedule
Financial Information Return data as submitted by municipalities from 1988 to 1999 is available in the tables below. Each schedule's file contains all years (1988 to 1999) except where noted.