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.

FIR Data - By Schedule
Schedule	File Download
Schedule 1 - Analysis of Revenue Fund Revenues	Download Schedule 1 - Analysis of Revenue Fund Revenues
Schedule 2LT - Analysis of Taxation - Own Purpose (1988 to 1997)	Download Schedule 2LT - Analysis of Taxation - Own Purpose (1988 to 1997)
Schedule 2UT - Analysis of Upper Tier Levies and Direct Charges (1988 to 1997)	Download Schedule 2UT - Analysis of Upper Tier Levies and Direct Charges (1988 to 1997)
Schedule 2 - Analysis of Taxation (1998 to 1999)	Download Schedule 2 - Analysis of Taxation (1998 to 1999)
Schedule 3 - Analysis of Current Revenue for Specific Functions	Download Schedule 3 - Analysis of Current Revenue for Specific Functions
Schedule 4 - Analysis of Revenue Fund Expenditures	Download Schedule 4 - Analysis of Revenue Fund Expenditures
Schedule 5 - Analysis of Capital Operations	Download Schedule 5 - Analysis of Capital Operations
Schedule 6 - Analysis of Capital Grants and Own Expenditures	Download Schedule 6 - Analysis of Capital Grants and Own Expenditures
Schedule 7 - Analysis of Net Long Term Liabilities by Function	Download Schedule 7 - Analysis of Net Long Term Liabilities by Function
Schedule 8 - Analysis of Long Term Liabilities and Commitments	Download Schedule 8 - Analysis of Long Term Liabilities and Commitments
Schedule 9LT - Continuity of Upper Tier and School Board Levies	Download Schedule 9LT - Continuity of Upper Tier and School Board Levies
Schedule 10 - Continuity of Reserves and Reserve Funds	Download Schedule 10 - Continuity of Reserves and Reserve Funds
Schedule 11 - Analysis of Consolidated Year-End Balances	Download Schedule 11 - Analysis of Consolidated Year-End Balances
Schedule 12 - Statistical Data	Download Schedule 12 - Statistical Data