j Year 2009 and Later

The Multi-Year FIR Review (2009 On) – By Municipality provides selected FIR information by municipality for the years 2009 and greater.

In 2009, the Public Sector Accounting Board introduced new accounting and reporting standards which required municipalities to adopt full accrual accounting practices. As a result of these changes, municipalities must now account for and report their tangible capital assets in their Statement of Financial Position. The FIR also adopted these new reporting standards effective 2009.

During the period 2000 to 2008 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.

As a result of the accounting and reporting changes made effective in 2009, 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 reporting periods.

All Municipalities in Ontario are shown in Tables by 5 Geographical Areas.

j Years 2000 to 2008

The Multi-Year FIR Review (2000 to 2008) – By Municipality provides selected FIR information by municipality for the years 2000 to 2008.

During this period 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.

In 2009, the Public Sector Accounting Board introduced new accounting and reporting standards which required municipalities to adopt full accrual accounting practices. As a result of these changes, municipalities must now account for and report their tangible capital assets in their Statement of Financial Position. The FIR also adopted these new reporting standards effective 2009.

As a result of the accounting and reporting changes made effective in 2009, 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 reporting periods.

All Municipalities in Ontario are shown in Tables by 5 Geographical Areas.

j Years 1977 to 1987

Financial Information Return (FIR) data has been collected and stored since 1978 (for 1977 information). Although a full dataset for the period 1977 to 1987 is not available, a subset of the data was retained and it is this subset that was used to produce the reports posted on this page.

Multi-year reports (1977 to 1987) are available here by municipality. In addition, a zipped excel file containing the information in these multi-year reports for all municipalities is also available for downloading. (Please select “All Municipalities” from the municipal list.)

Municipalities are shown as they existed in 1997. Where there were amalgamations the information from the former municipalities was consolidated into the new municipality. This was done in order to make the data comparable over a number of years.

All Municipalities are shown alphabetically.

j Provincial Summary

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.

j MPMP

The Multi-Year MPMP Report – By Municipality provides MPMP results for all years where the measure is identical to the measure for the most recent reporting year. As noted in the report, results are comparable back to 2009 for most efficiency measures based on operating costs, and comparable back to 2010 for most efficiency measures based on total costs. Most effectiveness measures are comparable back to 2001.

NOTE: The collection of MPMP data was discontinued effective the 2014 reporting year.

Municipalities are responsible for reporting their data and as such, any questions concerning the numbers should be directed to the specific municipality.

All Municipalities in Ontario are shown in Tables by 5 Geographical Areas.