Accounts Receivable Collection and Write Off Procedures
This procedure is to provide authorizations and guidelines for the write-off of uncollectible general receivables. It identifies the steps to be taken to collect payment of invoices, establishes conditions under which an invoice may be cancelled or written-off, and defines authorization levels for write-offs.
Last Modified: 23 September 2014 Size: 234 KB
Accounts Receivable Collection Policies and Procedures - City of Toronto
This document provides the outline for the follow up and collection of accounts receivable invoices. The intent of these policies and procedures is to effectively manage the City of Toronto receivables portfolio, work with customers to meet their payment obligations in a timely manner, rectify issues where payment remains outstanding, account for the receipt of payments and, where possible, encourage written agreements before goods or services are provided.
Last Modified: 10 May 2016 Size: 145 KB
Accounts Receivable Policy - Simcoe County
The objective of the policy is to establish a framework that will lead to procedures that are consistent across all County departments yet flexible in order to deal with a variety of situations in the most efficient and effective manner possible to improve the cash flow of the County.
Last Modified: 27 August 2014 Size: 280 KB
Accounts Receivable Policy - Town of Smiths Falls
As part of the internal financial control system of the municipality, this accounts receivable policy is designed to ensure the collection of all revenues due to the Town in a prompt, effective, efficient and secure manner.
Last Modified: 3 September 2014 Size: 52 KB
Activity Based Costing and Allocating Overhead Guide
This short guide provides a general overview and rationale for Activity Based Costing as a method of allocating overhear. For additional instruction on implementation please see a related video on Activity Based Costing within this virtual library, also found here: http://www.youtube.com/watch?v=HINEtWCztVk
Last Modified: 12 August 2014 Size: 65 KB
Administration of Accounts Receivable
The purpose of this policy is to guide the management of accounts receivable to ensure timely collection of financial assets and cash flow. This policy applies to all revenues and the associated accounts receivable.
Last Modified: 23 September 2014 Size: 49 KB
Chart of Accounts for General Ledger Use - Town of Tofino
The current Chart of Accounts is hampering the Finance Department’s ability to easily and efficiently manage the municipality’s finances and to meet its mission of ´providing useful and timely information to support the decision-making of Council and Staff’ and ´ensuring that financial activities are consistent’. The Finance Department has been working on a complete renumbering of the Chart of Accounts.
Last Modified: 23 September 2014 Size: 169 KB
Cheque Returned by a Financial Institution
The purpose of this document is to establish a policy for cheques returned by a financial institute with the mention 'non-sufficient 'Non-Sufficient Funds; Cannot Trace; Account Closed; Payment Stopped ' or other funds'.
Last Modified: 24 September 2014 Size: 152 KB
Collections and Credits Policy - City of Thunderbay
It is the policy of the Corporation of the City of Thunder Bay to establish guidelines with respect to the collection of municipal tax, water and general accounts receivable billings.
Last Modified: 23 September 2014 Size: 568 KB
Credit and Collections Policy
The purpose of this policy is to set out clearly defined standards that staff should adhere to when dealing with customers with respect to acceptable forms of payment, the authorization of credit, collections, invoicing and write-offs.
Last Modified: 23 September 2014 Size: 108 KB
General Penny Rounding Support from Canada Revenue Agency
This article contains general support for penny rounding from the Canada Revenue Agency. Includes guidelines on rounding, when to round, examples of rounding, which payment options to round for, and additional links.
Last Modified: 14 July 2014 Size: 306 KB
GST/HST Information for Municipalities
This guide explains how the goods and services tax/harmonized sales tax (GST/HST) applies to municipalities. It contains an overview of the GST/HST, as well as more detailed information about GST/HST issues that are specific to municipalities.
Last Modified: 1 October 2014 Size: 317 KB
Guide To Accounting For And Reporting Tangible Capital Assets
This Guide is a useful reference for local governments when implementing the new reporting PSAB requirements. It contains valuable information on the need for and benefits of accounting for tangible capital assets, what you need to consider for implementation, subsequent accounting requirements, and how that information could be linked with ongoing asset management practices.
Last Modified: 23 September 2014 Size: 797 KB
Guideline for Government Transfers
This Guideline focuses on the Office’s approach for assessing the appropriate accounting treatment of government transfers from a recipient entity’s perspective under the new PS 3410 “Government Transfers” standard when there are stipulations imposed by the transferor.
Last Modified: 20 October 2014 Size: 136 KB
Holding Not-For-Profit Organizations Accountable
Although NPOs are separate entities, if they receive municipal funds, there should be accountability for the use of those funds as it is public funding.
Last Modified: 23 September 2014 Size: 84 KB
Indices for Historical Cost Reference
Look-up table for deflation purposes primarily based on the non-residential building construction price index and the consumer price index.
Last Modified: 23 September 2014 Size: 327 KB
Member of Council Expense Policy - Town of Richmond Hill
This Policy guides the expenditures that support Members of Council in performing their diverse roles and in representing their constituents. The approved Councillor budgets allow Members of Council to: Administer their offices as a Member of Council, Represent the Town at functions or events, and Perform their duties as Elected Officials.
Last Modified: 3 November 2014 Size: 73 KB
Middlesex Staff Report • Ontario Regulation 284/09 Budget Matters
The Province of Ontario passed Ontario Regulation 284/09 (O. Reg 284/09) that requires municipalities to report on whether they are budgeting for amortization expenses, post-employment benefit expenses and solid waste landfill closure and post-closure expenses. If municipalities do not budget for these expenses, what is the impact and consequences?
Last Modified: 25 November 2013 Size: 491 KB
Penny Rounding Policy
This by-law document an example of how the municipality of Central Huron rounds the penny on cash payments and transactions to the municipality. It was developed in response to the Government of Canada's phasing out of the penny.
Last Modified: 23 September 2014 Size: 186 KB
Petty Cash Policy
The purpose of this policy is to establish a procedure for the payment of invoices from petty cash funds assigned to various departments
Last Modified: 24 September 2014 Size: 98 KB
Quick Guide to Municipal Financial Statements
This guide is intended to provide examples and explanations of the typical information contained in a municipality’s annual audited financial statements. It will be of interest to municipal officials and other stakeholders who would like to interpret the information provided in the annual financial statements.
Last Modified: 10 October 2014 Size: 486 KB
Request for Proposal for Audit Services - County of Wellington
The audit shall include the examination of the records and financial statements of the County of Wellington, including Trust Funds maintained on behalf of Long Term Care Facility residents and Social Service clients.
Last Modified: 10 October 2014 Size: 89 KB
Request for Proposal for Audit Services - Town of Alymer
The Town of Aylmer is seeking interested parties who would be prepared to provide external audit services. A comprehensive knowledge of current PSAB requirements including Tangible Capital Asset Accounting will be essential.
Last Modified: 10 October 2014 Size: 68 KB
Request for Proposal for Audit Services - Town of Huntsville
The Corporation of the Town of Huntsville’s last request for proposal for audit services was submitted September 1992. The term of appointment was renewed for a second five years. As it has been 10 years since the last request for proposal for audit services the Town has been directed by Council to submit a request for audit services for the fiscal year ending December 31, 2003.
Last Modified: 10 October 2014 Size: 292 KB
Request for Proposal: Actuarial Services
The Municipality of Clarington is requesting proposal for an actuarial review of the Municipal accounting for Post Employment Benefits and Sick Leave Credit Liabilities.
Last Modified: 10 October 2014 Size: 337 KB
Stale Credits in Parks & Recreation Receivable Accounts
City of Burlington: This policy is designed to set out standardized practices in relation to the management of stale credits on customer accounts in the Parks and Recreation CLASS system.
Last Modified: 23 September 2014 Size: 365 KB
Accounting for Donations to Community Events - City of Toronto
Cash and “gifts-in-kind” donations provide an additional source of revenue for the City. The City may provide an income tax receipt in the amount of the fair market value of charitable donations, which may be claimed by the donor to offset taxable income.
Last Modified: 23 September 2014 Size: 27 KB
Corporate Sponsorships Policy - Town of Ajax
The Town of Ajax welcomes, encourages and actively pursues opportunities for corporate sponsorship, not only for its importance in building partnerships and engaging the business community, but also as a means of managing the costs associated with program & service delivery, ensuring maximum value for tax dollars, to the mutual benefit of all parties.
Last Modified: 23 September 2014 Size: 158 KB
Development Charges Background Study - Town of Oakville
The following Town services have been included in the development charge analysis: Fire, Library, Parks and Recreation, Municipal Parking, Public Transit, Public Works/Parks Vehicles & Depots, General Government (growth studies), Roads and Related, and Storm Water Management. Two growth forecast periods are included in the study: 2009•2018 and 2009•2031.
Last Modified: 23 September 2014 Size: 718 KB
Discussion of Public Policy Revenue Tools Under the City of Toronto Act, 2006
The Act provides the City for the first time with the power of direct taxation, subject to prescribed limitations. The new revenue tools are neither intended nor able to resolve the City’s fiscal problems. Instead, the City’s use of these powers can work to support and achieve the City’s public policy objectives. A selected group of eight potential tax measures have been researched for the City’s Executive Committee’s consideration.
Last Modified: 10 October 2014 Size: 236 KB
Durham Report on Local Improvement Charge(LIC) for Energy Retrofit
This 2013 report by Durham Region's Commissioner of Finance recommends against implementing an LIC Energy Retrofit program in the region due to financial risks, financial liability, and legal liability, among other reasons.
Last Modified: 10 October 2014 Size: 548 KB
Establishing User Fees: Theory and Practice in Canada
This article establishes basic guidelines for the establishment of user fees and demonstrates that water/sewer services, recreational services, and urban parking are strong candidates for their use.
Last Modified: 1 October 2014 Size: 74 KB
Facility Booking and Ice Allocation Policy
The policy outlines facility booking guidelines to assist in consistency and efficiency with the rental of County recreational facilities.
Last Modified: 23 September 2014 Size: 1 MB
Facility Bookings Policy - City of Pickering
The objective is to establish facility booking procedures for permitting City of Pickering meeting rooms, banquet halls, gymnasiums, arenas, swimming pools, museum facilities and community centres to patrons and community organizations for recreation activities, social events and business purposes.
Last Modified: 23 September 2014 Size: 102 KB
Facility Rental Policy
This policy will provide a framework for management to ensure the maximum use of the community facilities identified, and ensures that the facilities are made available to the public in a fair and equitable manner.
Last Modified: 23 September 2014 Size: 423 KB
Facility Users Insurance Policy - Town of Ajax
Liability insurance provides protection to community volunteers and event organizers from claims arising from an occurrence at an event including bodily injury, property damage or personal injury. Through the development of a comprehensive program community groups and individuals who utilize town owned facilities will have access to an affordable, on-the-spot program.
Last Modified: 23 September 2014 Size: 78 KB
Fundraising and Donations Policy - City of Mississauga
The Corporation recognizes that individuals or organizations may wish to make Donations to support City projects, programs or services. This policy sets out a process for establishing Fundraising Campaigns and establishes methods for accepting Donations and for issuing receipts for income tax purposes.
Last Modified: 23 September 2014 Size: 123 KB
Local Improvement Charge (LIC) Financing Pilot Program Design for Residential Buildings in Ontario
This document outlines an LIC financing pilot program design for small residential properties, as well as a study into the potential for using this financing mechanism for larger multi-unit residential buildings (MURBs). It is intended for Ontario municipalities seeking to implement internally administered LIC financing programs for energy and water saving improvements.
Last Modified: 23 September 2014 Size: 3 MB
Local Improvement Charge(LIC) Energy Retrofit Primer
This document contains information on using local improvement charges (LICs) to finance residential energy upgrades. Useful for municipal decision makers in understanding the use of local improvement chargers to support the cost of energy efficiency and other improvements on private property.
Last Modified: 10 October 2014 Size: 1 MB
Local Improvement Charge(LIC) on Private Property by Agreement Legal Opinion
This document contains advice to the Clean Air Parrtnership from Aird and Berlis LLP on the amended Ontario Regulation 586/06 Local Improvement Charges to allow municipalities to raise the costs of work on private property and impose special chargers with consent of property owners, with the intention of providing a high degree of local flexibility to design programs for local needs, including to support energy retrofits. The document is informative for anyone seeking to implement their own LIC program for energy retrofits.
Last Modified: 10 October 2014 Size: 336 KB
Local Improvement Charge(LIC) Program Evaluation Study - Cheerio
This 2013 study reports on qualitative research of an LIC program focused on energy retrofits for the City of Toronto and Cheerio. Topics include the level of interest in energy retrofits, receptiveness to LIC financing, communications approaches to LIC programs, and other key issues an LIC program should address.
Last Modified: 10 October 2014 Size: 1017 KB
Region of York - 2018 Investment Policy
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York Region's policy governing the use and management of surplus funds and investments including those being managed on behalf of external clients
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York Region's policy governing the use and management of surplus funds and investments including those being managed on behalf of external clients
Solar Facility Lease - City of London
The Landlord has agreed to lease to the Tenant areas on the rooftops of the Buildings and certain ancillary space in certain Buildings to install photovoltaic power generating facilities at each of the Sites as provided herein.
Last Modified: 23 September 2014 Size: 357 KB
Sponsorship and Advertising Policy - City of Ottawa
The primary objective of the Policy’s parameters and guidelines is to safeguard the City’s corporate values, image, assets, and interests while increasing the opportunities for revenue generation.
Last Modified: 23 September 2014 Size: 113 KB
Transient Accommodation Tax
The United Townships of Head, Clara and Maria's report to Council on the Transient Accommodation Tax (Municipal Accommodation Tax).
Capital Expenditure Control Policy - Town of Ajax
The requirements of this policy apply to the award of all capital project contracts, including the award of contracts where the capital project is financed in full or in part by third parties.
Last Modified: 23 September 2014 Size: 92 KB
City of Kitchener's 2020-2029 Long-Term Financial Plan
This report highlights the City of Kitchener's financial position and identifies emerging challenges and trends that will need to be addressed in the short-term. Insights into the City's financial governance framework
Decision Packages
This section contains summaries and details of all the operating, special operating and capital decision packages that the Finance and Intergovernmental Committee will be asked to consider.
Last Modified: 24 April 2013 Size: 416 KB
Financial Plan for Municipal Drinking Water License - City of Toronto
The purpose of this report is to obtain Council’s approval of a Financial Plan prepared as a condition of the Municipal Drinking Water Licence issued to the City of Toronto on February 17, 2010, under the Safe Drinking Water Act, 2002.
Last Modified: 23 September 2014 Size: 99 KB
Implications of New Municipal Act Regulation and PSAB Standards
Section 290 of the Municipal Act requires municipalities to prepare balanced budgets which include all of the expenditures and revenues for the taxation year. The adoption of the full accrual basis of accounting in the accounting standards in the Canadian Institute of Chartered Accountants (CICA) Public Sector Accounting Board (PSAB) handbook by municipalities for the 2009 financial statements required the change to reporting of expenses instead of expenditures.
Last Modified: 23 September 2014 Size: 79 KB
Implications of New Ontario Regulation on Budgeting for Expenses
The Province of Ontario passed Ontario Regulation 284/09 (O. Reg 284/09) that requires municipalities to report on whether they are budgeting for amortization expenses, post-employment benefit expenses and solid waste landfill closure and post-closure expenses. If municipalities do not budget for these expenses, what is the impact and consequences?
Last Modified: 23 September 2014 Size: 491 KB
IPWEA Long Term Financial Planning (LTFP) Practice
This comprehensive article provides guidance on determining a financial strategy, accommodating asset management expenditure needs, financial management information needs, uses and types of borrowings, content of long term financial plans, and sensitivity analysis. The source link below provides a downloadable Excel based model for templates and a user guide: http://www.ipwea.org/AssetManagement/ViewDocument/?DocumentKey=275ffbc4-7338-40bb-b236-98528059a834
Last Modified: 30 August 2013 Size: 3 MB
Leasing Policy - Town of Ajax
This policy statement constitutes the Town of Ajax’s statement of lease financing policies and goals as required under Ontario Regulations 46/94 and 653/05, as amended, issued under the Municipal Act, 2001, S.O. 2001.
Last Modified: 23 September 2014 Size: 89 KB
Maintaining Financial Sustainability
PPT: Maintaining Financial Sustainability presented by Mr. Wiseman Khumalo Chief Financial Officer of Ehlanzeni District Municipality.
Last Modified: 23 September 2014 Size: 542 KB
Municipal Financial Plan Objectives and Policies
For 2009 it is required to define policies and objectives in order to publicly state not only what is done and how it is calculated, but also what measurements Council wants to use in determining the short and long-term financial goals for the community and the method that will be used to achieve those goals.
Last Modified: 18 March 2014 Size: 82 KB
Performance Based Budgeting
Performance Based Budgeting (PBB) is a process associated with allocating budget dollars based on performance targets set during the strategic planning phase. This report includes a general framework, budgeting approaches, and case studies from the US and Canada.
Last Modified: 23 September 2014 Size: 4 MB
Reporting on the Long-Term Sustainability of a Public Sector Entity's Finances
The objective of this Exposure Draft (ED) of a Recommended Practice Guideline is to provide guidance on how to supplement the statements of financial performance and financial position and meet the objectives of financial reporting—accountability and decision-making••by presenting projections of inflows and outflows and complementary information on an entity’s projected long•term fiscal sustainability.
Last Modified: 23 September 2014 Size: 180 KB
Request for Proposal: Consulting Services for Long-Range Financial Planning
Due to increased service demands and limited resources, the Town of Halton Hills would like to review and assess its long-term financial objectives and policies, review existing financial targets and measures, and develop a forecasting mechanism to demonstrate the overall impact of current and future decisions.
Last Modified: 10 October 2014 Size: 121 KB
Request for Proposal:Financial Budgeting Software
Submissions are being accepted by The United Counties of Leeds & Grenville for a Proposal for the supply, delivery, support and associated training of application software for the purposes of preparing operating (supplies and labour) and capital budgets, salary planning, debt/reserve fund impact, trending, forecasting and reporting against approved budgets.
Last Modified: 10 October 2014 Size: 374 KB
Strategic Financial Management at the Municipal Level
The goal of this research is to develop a conceptual framework for strategic financial management in the municipal sector, which if employed would integrate strategic planning, performance measurement and budgeting, fundamentally changing management systems and processes, altering the traditional budgeting process, and increasing the role and importance of municipal finance staff.
Last Modified: 23 September 2014 Size: 1 MB
Ten Year Financial Strategy - Town of Cochrane, Alberta
The purpose of the strategy is: to create a high level financial overview of Town Operating and Capital costs from 2011 to 2020; to propose a reserves strategy that enables future asset replacement using a mix of funding options; to present financial impacts of phasing in capital priorities to 2020.
Last Modified: 23 September 2014 Size: 3 MB
Ten Year Financial Strategy - Town of Cochrane, Alberta
The purpose of the strategy is to create a high level financial overview of Town Operating and Capital costs from 2011 to 2020.To propose a reserves strategy that enables future asset replacement using a mix of funding options. To present financial impacts of phasing in capital priorities to 2020.
Last Modified: 20 October 2014 Size: 3 MB
The Purpose and Methods of the Municipal Budget Process
This paper reviews the purpose and methods of the municipal budget process in the context of Ontario municipal practice. The differences in operating and capital budgets and their interaction are discussed. The relationship between accounting systems and budget systems is briefly reviewed, and the steps leading to successful implementation are outlined.
Last Modified: 23 September 2014 Size: 106 KB
Toward Financially Sustainable Water and Wastewater Systems
This document is a Guideline designed to assist municipalities in preparing the required Financial Plans under the Financial Plans Regulation. It also sets out broad principles and practical advice that will assist municipalities in moving towards long-term financial sustainability of water services.
Last Modified: 23 September 2014 Size: 490 KB
Water Financial Plan
Watson & Associates Economists Ltd. was retained by the Town of Richmond Hill to prepare a water financial plan as part of the five submission requirements for the purposes of obtaining a municipal drinking water license as per the Safe Drinking Water Act, 2002.
Last Modified: 23 September 2014 Size: 649 KB
Zero Based Budgeting
Zero-base budgeting (ZBB) is a budgeting process that asks managers to build a budget from the ground up, starting from zero. However, ZBB has been the subject of a fair amount of controversy over the years, owing primarily to questions about the value derived from ZBB analysis versus the cost required to put ZBB into practice.
Last Modified: 23 September 2014 Size: 220 KB
Annual Report - City of Kingston
The theme of this year’s report is ´delivering on our strategic plan.’ Every day residents rely on a wide range of programs and services the City of Kingston provides. From recycling and waste management to social housing and economic development, we are committed to ensuring those programs and services are delivered in a cost-effective, responsible and accessible way.
Last Modified: 23 September 2014 Size: 4 MB
Available Land and Building Economic Development Tool - Municipality of Strathroy - Caradoc
The municipality and its website contractor, eSolutions Group of Waterloo, worked in partnership with the London St. Thomas Association of Realtors to develop a tool that pulls all the industrial and commercial Multiple Listing Service (MLS) listings from the Strathroy, Mount Brydges, and Melbourne areas into a single location. The Land and Buildings tool will make research quicker and easier.
Last Modified: 3 September 2014 Size: 61 KB
Brownfields Community Improvement Planning
Brownfields are under-utilized, derelict, abandoned or vacant commercial or industrial lands that may be contaminated but have potential for redevelopment.
Last Modified: 23 September 2014 Size: 209 KB
Brownfields Showcase I
Realizing the environmental, economic and community building benefits of brownfields development.
Last Modified: 1 October 2014 Size: 985 KB
Brownfields Showcase II
The Ministry of Municipal Affairs and Housing has prepared this handbook to help give municipalities insight into how they might approach brownfields redevelopment within the context of their economic-development goals.
Last Modified: 18 March 2014 Size: 6 MB
Business Improvement Area Handbook
This Handbook is a guide to establishing and operating a business improvement area (BIA) in Ontario. The Ministry of Municipal Affairs and Housing believes that it may be helpful to municipal users and BIA members and staff.
Last Modified: 23 September 2014 Size: 3 MB
Business Plan Template
This business plan template is meant to provide a basic outline for business planning purposes. Please feel free to use, modify, and enhance this outline as you see fit.
Last Modified: 23 September 2014 Size: 160 KB
Climate Ready: Ontario's Adaptation Strategy and Action Plan
Adapting to climate change will require a fundamental shift in how governments develop policy and key sectors of our economy from tourism to infrastructure operate, including: Coping with increased risk -taking measures to reduce the negative effects of climate change. Taking advantage of the positive effects • opportunities. This will require a longer-term view, ensuring future climate impacts (not just historical data) are considered/mainstreamed in decision-making.
Last Modified: 1 October 2014 Size: 2 MB
Community Improvement Plans
PPT-Community Improvement Plans::A municipal strategic planning tool to target areas in transition, and to let municipalities facilitate and encourage community change in a coordinated manner.
Last Modified: 23 September 2014 Size: 781 KB
Community Improvement Program
The Town's Incentives Program offers several opportunities for grants, loans and other assistance to downtown property owners, investors, developers and business owners.
Last Modified: 1 October 2014 Size: 222 KB
Financing Economic Development: A Survey of Techniques
Economic development has evolved into an important activity for state and local governments. Understanding the various methods of financing these efforts can help governments maximize private investment in their communities.
Last Modified: 1 October 2014 Size: 134 KB
Integrated Community Sustainability Plan: Phase I Report - United Counties of Leeds and Grenville
Being sustainable is about more than protecting the environment • it also means increasing financial efficiency, building social and cultural capacity, and using resources more effectively over the long term. As the level of government closest to the people, municipal governments play a vital role in educating, mobilizing and responding to the public to promote sustainability.
Last Modified: 1 October 2014 Size: 9 MB
Investigation of Fiscal Tools
The purpose of this report is to briefly examine a number of fiscally related tools in terms of their potential to be used to help implement Milton’s proposed Eco-Tech Village development.
Last Modified: 10 October 2014 Size: 43 KB
Long Range Financial Plan: Issues and Strategies
This section presents a summary of the issues and proposes strategies for Council’s consideration as we aim to make the City financially sustainable over the long-term.
Last Modified: 1 October 2014 Size: 2 MB
Municipal Land Use Policy and Housing Affordability
The regional planning process provides an opportunity to consider long-term housing issues and the need for an integrated housing policy that supports strategic goals and prevents any potential increases in housing costs that may be associated with some growth management tools.
Last Modified: 23 September 2014 Size: 867 KB
Municipal Tools for Affordable Housing
The Ministry of Municipal Affairs and Housing has developed this handbook to provide information on the planning and financial tools available to municipalities to encourage and support the development of affordable housing in their communities.
Last Modified: 23 September 2014 Size: 1 MB
Official Plan - Town of Moosonee
This Plan establishes general land use designations that are intended to establish a pattern of development in the Town for the next 20 years. It establishes policies that will be considered throughout the development approval process and when considering public works and other municipal services. This Plan also includes a Community Improvement Strategy to guide improvements to infrastructure, building stock, property and public facilities and provide a basis for private and public sector partnerships and incentives.
Last Modified: 23 September 2014 Size: 2 MB
Overview on Land Use Planning
Planning is related to many of the Government’s key portfolios including human health, the infrastructure deficit, gridlock, energy/climate change, aging population, affordable housing and global economic competitiveness.
Last Modified: 23 September 2014 Size: 2 MB
Path to Prosperity - City of London
Community Business Ideas to Help Stimulate Our Economy: This report was prepared as part of the Investment and Economic Prosperity Committee’s Plan to develop a strategy that would focus to accelerate the growth of a strong vibrant economy and foster private sector investment in the city.
Last Modified: 10 October 2014 Size: 4 MB
Property Assessed Payments for Energy Retrofits (PAPER)
This report analyzes a PAPER program in relation to financing options available in the private sector and through governments and utilities. The analysis indicates that PAPER financing comes out on top and should be included in a comprehensive strategy to enhance home-energy efficiency.
Last Modified: 23 September 2014 Size: 3 MB
Status Report for Community Strategic Plan
The plan identified and prioritized key objectives, links quality of life and economic prosperity, and is based on broad community consultation.
Last Modified: 23 September 2014 Size: 2 MB
Sustainable Building Policy - City of Calgary
The purpose of this policy is to ensure all City-owned facility planning, designing, constructing, managing, renovating, operating, and demolishing is carried out in a sustainable manner while enhancing The City of Calgary’s reputation as a fiscally responsible municipal government and addressing the health and well-being of the people who use and occupy City-owned buildings.
Last Modified: 23 September 2014 Size: 74 KB
Sustainable Development Plan - City of Kingston
Our communities are striving for sustainable development • “development that meets the needs of the present without compromising the ability of future generations to meet their own needs”.
Last Modified: 23 September 2014 Size: 3 MB
Towards Norms of Good Urban Governance
The Global Campaign on Urban Governance proposes that good urban governance is characterized by sustainability, subsidiarity, equity, efficiency, transparency and accountability, civic engagement and citizenship, and security, and that these norms are interdependent and mutually reinforcing.
Last Modified: 23 September 2014 Size: 48 KB
Allowable Business Expenses
The purpose of this policy is to provide information on allowable expenses and the forms, documentation and approvals required for each.
Last Modified: 24 September 2014 Size: 137 KB
Business Expense Policy
This policy establishes the rules regarding the types of business expenses which may be reimbursed and outlines senior management responsibilities as to the occurrence, approval and oversight of these expenses.
Last Modified: 24 September 2014 Size: 72 KB
Closed Meeting Investigation
The amendments brought to the Municipal Act, 2001 established a mechanism for members of the public to complain when they believe that a meeting has been improperly closed to the public. These provisions took effect on January 1, 2008. This policy will provide information regarding the procedures to follow to file a complaint to the Ombudsman.
Last Modified: 24 September 2014 Size: 238 KB
Code of Conduct for Council Members and Local Boards - Township of Chapleau
The Code of Conduct is a public declaration of the principles of good conduct and ethics (standards of behaviour) that Council have decided its stakeholders could reasonably expect of Council, and it’s Local Boards to demonstrate in the performance of their responsibilities as elected community representatives or public appointees.
Last Modified: 24 September 2014 Size: 105 KB
Committees' Reports
The purpose of this policy is to establish a procedure for the preparation of the Committees' Reports.
Last Modified: 1 October 2014 Size: 83 KB
Communication with the Media
The purpose of this document is to implement a communication protocol between the staff of the United Counties of Prescott and Russell and the media. It will identify authorised staff members who may communicate information related to the United Counties of Prescott and Russell and will also ensure that a mechanism of early notification and follow-up is carried out. Ultimately it will promote public understanding of a situation through communication of factual information.
Last Modified: 24 September 2014 Size: 129 KB
Conference/Seminar Attendance Policy - Town of Ajax
Where the need is determined for an employee to attend a conference, seminar, workshop or similar meeting, a request on the Request to Attend Conference / Seminar form (F1-016) along with a copy of the registration form shall be sent to the Department Head.
Last Modified: 1 October 2014 Size: 83 KB
Conflict of Interest Guidelines for the Provincial Offences Act (POA)
Purpose is to ensure that the Counties(Municipal Partner) are apprised of the conflict of interest rules contained in Schedules 1 and 2 of the Transfer Agreement, which must be included as part of the conflict of interest guidelines that are to be developed by each Municipal Partner and filled with the Attorney General ; and to provide working definitions and additional conflict of interest rules which Municipal Partners should adopt and file pursuant to the requirements of their respective Transfer Agreements.
Last Modified: 1 October 2014 Size: 500 KB
Continuing Education Policy - Town of Ajax
The Town of Ajax promotes a learning environment for its employees; and promotes career development in order to enable all employees to utilize their talents fully, to the mutual advantage of the employee and the Town.
Last Modified: 23 September 2014 Size: 86 KB
Corporate Credit Card
The purpose of this policy is to establish a standard procedure for the use of the corporate credit card
Last Modified: 24 September 2014 Size: 243 KB
Delegation of Powers and Duties of Council
The Municipal Act, 2001, requires that all municipalities adopt and maintain a policy with respect to the delegation of Council's legislative and administrative authority. The purpose of this policy is to set out the scope of the powers and duties which Council may delegate its legislative and administrative authority and to establish governing such delegation. This policy has been developed in accordance with the Act in order to comply with its other applicable sections, including section 270.
Last Modified: 24 September 2014 Size: 445 KB
Departments' Reports
The purpose of this policy is to establish a procedure for the preparation of the departments' reports except for the Prescott and Russell Residence for which the format is different and also because the recommendations are provided by the Committee.
Last Modified: 24 September 2014 Size: 111 KB
Expense Reimbursement Policy
The purpose is to provide direction for the reimbursement of out of pocket and other eligible expenses incurred while doing business on behalf of the County, including travel expenses, meals, accommodation.
Last Modified: 24 September 2014 Size: 18 KB
Expression of Sympathy - Bereavement
The Corporation of the United Counties of Prescott and Russell, through its Human resources department, will express its sympathy for the death of an employee or his spouse, a member of Council, the parents or children of the employee or his spouse and/or of a member of Council and the employee's brothers and sisters, a retired employee or his spouse. The Head of Department or his designate shall be responsible to notify the Human Resources Department of the death of an individual to which this policy applies.
Last Modified: 24 September 2014 Size: 138 KB
Instilling a Knowledge-Sharing Culture
A 'knowledge-sharing culture' is believed to be inherently good because of the growing importance of intellectual capital to organizations and the need for effective knowledge management practices.
Last Modified: 24 September 2014 Size: 177 KB
Mechanical Signing of Cheques
The purpose of this policy is to establish a procedure for the electronic signature of cheques.
Last Modified: 24 September 2014 Size: 92 KB
Municipal Careers Awareness Toolkit
Albertans’ awareness of the breadth, diversity, and benefits of municipal careers is lower than it ought to be. And, should an effort not be made to raise the general public’s awareness about municipal careers, Alberta’s municipalities will almost certainly continue to face challenges in attracting and retaining top-tier talent.
Last Modified: 24 September 2014 Size: 10 MB
Municipal Councillor's Guide 2014 - MMAH
This guide, developed by the Ministry of Municipal Affairs and Housing, provides an overview of local government from land planning,municipal legislations, and the role of council and staff.
Last Modified: 9 January 2015 Size: 1 MB
Outstanding Amounts to Be Collected
The purpose of this document is to establish a policy for all outstanding amounts to be collected over 30 days.
Last Modified: 24 September 2014 Size: 141 KB
Records Management Policy
The objective to this policy is to outline the provisions for the management of information with the Counties, and ensuring that the records are: easily accessed when needed; protected from premature destruction; and disposed of systematically, once they cease to have value.
Last Modified: 24 September 2014 Size: 168 KB
Richard Ivey School of Business Consulting Projects
A team of students will tackle an operational or strategic issue within your organization, and develop a solution or action plan to address it. Southwold used this program for its Strategic Plan.
Last Modified: 24 September 2014 Size: 3 MB
Senior Staff Attraction and Retention Measures in Small Rural Municipalities
Because smaller municipalities often face financial constraints, they may want to make sure their staff is flexible and able to multitask. In that case, municipalities may want cross-trained staff. That option provides for an easier succession planning process and several options in case one employee has to leave.
Last Modified: 1 October 2014 Size: 224 KB
Succession Planning: Be Prepared - Regional Municipality of Durham
The primary focus and purpose of Succession Management is to ensure the continued effective performance of the organization by planning and supporting the development and replacement of key people and positions over time.
Last Modified: 1 October 2014 Size: 288 KB
What is Phased Retirement?
This is a Defined Benefit (DB) Pension plan feature, which allows member to receive payments from the plan and to simultaneously accrue further benefits.
Last Modified: 1 October 2014 Size: 328 KB
2018 RFP - AMP for Town of Erin
This request for proposal to create an asset management plan for the Town of Erin. Includes requirements outlined in O. Reg. 588/17.
Acquisition and Disposal of Real Property Policy
The purpose of this policy is to establish the structure, authorities and accountabilities in creating a framework for decision making in the assessment, acquisition, disposal, management and administration of the City’s Real Property.
Last Modified: 24 September 2014 Size: 210 KB
Addressing Infrastructure Deficits in the Western Big Six
No time to be timid: A key objective of this study is to identify various alternatives for financing municipal infrastructure and closing infrastructure deficits. To do this, the study explores the drivers of the infrastructure problem, and then examines the ability of traditional financing options, innovative options, and systemic reform of municipal finance to address the issue.
Last Modified: 1 October 2014 Size: 335 KB
Alternative Infrastructure Study
The Municipality has initiated this study to investigate alternative infrastructure technologies that would be cost-effective methods of servicing residential lots.
Last Modified: 24 September 2014 Size: 3 MB
An Asset Management Governance Framework for Canada
This framework was developed by the National Asset Management Working Group (NAMWG). NAMWG is a group of like minded individuals representing twelve organizations working in the area of asset management, urban planning, engineering and operations, municipal administration, political decision making and finance. The Group joined efforts to produce this document towards the establishment of a common framework for the various stakeholders in Municipal Infrastructure Asset Management.
Last Modified: 24 September 2014 Size: 1 MB
Applicability of Infrastructure Business Models to the Water and Wastewater Sector
This report presents the findings of KPMG’s study of the Business Models used in a variety of infrastructure sectors. In our findings, we review the applicability of these business models to the water and wastewater sector. This study presents the potential for alternative arrangements and the lessons Ontario could learn from the experience of other regulated utilities.
Last Modified: 1 October 2014 Size: 2 MB
Asset Management BC Roadmap
Know your assets; know your financial situation; understand decision-making; manage your asset lifecycle.
Last Modified: 24 September 2014 Size: 67 KB
Asset Management BC Roadmap: Guide
The objective of this roadmap is to assist organizations to implement asset management practices. This Roadmap has been designed to lead you through the steps of implementing basic level asset management practices using a modular approach. There is an overall Roadmap diagram that lists many asset management practices, arranged as separate ´modules’ under six general category headings.
Last Modified: 1 October 2014 Size: 4 MB
Asset Management Implementation: Summary and Strategy
This document has been produced to provide insight into both the development of an Asset Management (AM) pilot and a Northern Municipal Asset Viewer (NMAV). It is intended to provide a preliminary go forward strategy for the sustainability of the supplied project deliverables in the context of the individual and collective goals of the project partners.
Last Modified: 1 October 2014 Size: 1 MB
Asset Management Plan
The Town of The Blue Mountains’ (the Town’s) existing infrastructure is aging and deteriorating while demand grows for better infrastructure facilities. This demand is in response to higher standards of safety, accessibility, health, environmental protection, and regulations. The solution to this issue is to examine the way the Town plans, designs and manages infrastructure to meet changing demands.
Last Modified: 24 September 2014 Size: 1 MB
Asset Management Plan: Transportation & Works
The Department has reviewed all of the long range infrastructure strategies, current technical and financial practices and consolidated them into an Asset Management Plan.
Last Modified: 1 October 2014 Size: 2 MB
Asset Management Strategy
The goal of infrastructure asset management at the Town of Bradford West Gwillimbury (the Town) is to meet a required level of service, in the most cost-effective manner, through the management of assets for present and future customers.
Last Modified: 24 September 2014 Size: 2 MB
Asset Management: A Best Practices Guide
This guide will help you understand: What asset management means; the benefits of asset management; best practices in asset management; how to implement an asset management program.
Last Modified: 1 October 2014 Size: 242 KB
Asset Transfer Policy
All transfers of assets and assumptions of liabilities shall be documented and evidenced by a bill of sale or other form of general conveyance and assumption document.
Last Modified: 16 July 2014 Size: 121 KB
Asset Transfer Policy
The purpose of this policy is to permit transfers of Municipal Assets to corporations owned by the Municipality in accordance with applicable Legislation.
Last Modified: 24 September 2014 Size: 77 KB
AssetSMART: A Local Government Self Assessment Tool
AssetSMART is a tool that local governments can use to assess their capacity to manage their assets. It is intended to be used by any local government, of any size, and at any stage of implementing an asset management program.
Last Modified: 1 October 2014 Size: 342 KB
Building a Better Tomorrow
An infrastructure planning, financing and procurement framework for Ontario's public sector
Last Modified: 18 March 2014 Size: 348 KB
Canadian Infrastructure Report Card
Volume 1: Municipal roads and water systems. Following two decades of declining public investment in infrastructure, public and government interest rekindled in the 1990s, as the visible decline of infrastructure underscored the need for new approaches to its funding and management.
Last Modified: 18 March 2014 Size: 5 MB
Capital Budget and Business Plan
The first section of the 2012 Capital Budget and Business Plan document provides a consolidated financial summary of the budget and business plan. This section also provides details of the budget process, capital financing, debt financing and reserve fund policy.
Last Modified: 1 October 2014 Size: 11 MB
Capital Budget and Forecast
The City cannot solve its infrastructure funding gap from own source revenue. It has and is forecast to continue to make a concerted effort to increase funding for infrastructure rehabilitation through capital levy increases.
Last Modified: 1 October 2014 Size: 140 KB
Capital Equipment Replacement Policy
To provide for a process to be followed by all departments within the County of Grande Prairie No.1 to allow for the replacement of capital equipment and vehicles on a regularly scheduled annual basis, and the procurement of new equipment and vehicles as approved by Council.
Last Modified: 20 October 2014 Size: 58 KB
Community Communication Flyer on Infrastructure Spending
This flyer is one example of highlighting and sharing spending information on why maintaining infrastructure is important for reducing long-term costs and for the enjoyment and safety of the community and residents.
Last Modified: 1 October 2014 Size: 424 KB
Comparing ERP Options - Enterprise Resource Planning
This short article by www.erp-guidebooks.com provides information on how to decide what specific features and functionality your ERP system needs, as well as advice on vendor selection.
Last Modified: 3 September 2013 Size: 86 KB
Comprehensive Asset Management Program
This report recommends approval of a program and associated target funding policy needed to keep the City’s infrastructure in good working order, and that all relevant future Committee and Council reports include an Asset Management section to make sure impacts on the City’s infrastructure are considered during the decision making process.
Last Modified: 1 October 2014 Size: 2 MB
Comprehensive Asset Management Strategy
The CAM Strategy articulates senior management’s commitment to implementing the policy, including the necessary resources and timescales for implementation.
Last Modified: 1 October 2014 Size: 937 KB
Corporate Asset Management Program Policy
The purpose of this policy is to outline the Corporation's position with regard to Asset Management including roles and responsibilities related to Asset Management.
Last Modified: 1 October 2014 Size: 3 MB
Corporate Asset Management Strategy
This has been developed to provide an organizational context of asset rehabilitation and replacement needs, and to prioritize the corrective works in a consistent, objective and transparent format.
Last Modified: 1 October 2014 Size: 663 KB
Decision Models to Prioritize Maintenance and Renewal Alternatives
Typically, asset managers must make decisions about maintenance and renewal alternatives based on sparse data about the current state of their infrastructure assets, the relative risk of failure of these assets, and the life cycle costs of proposed interventions. This paper identifies a number of prioritization techniques that can be used to compare and rank repair and renewal projects.
Last Modified: 24 September 2014 Size: 123 KB
Design-Build vs. Design-Bid-Build: Owner's Perspective
Design-Build (DB) consists of a procedure to deliver a project where the design and construction aspects are contracted by a single entity. Design-Bid-Build (DBB) is a method in which the agency or owner contracts with separate entities for the design and construction of a project.
Last Modified: 1 October 2014 Size: 90 KB
Developing Asset Management Plans by Focusing on Service
Effective asset management relies on sound data and judgment that considers technical, operational and financial performance. It is also a holistic discipline requiring enterprise collaboration.
Last Modified: 24 September 2014 Size: 3 MB
Disposal of Assets Policies I
The aim is to ensure that any Region of Waterloo assets that are deemed surplus are disposed of in an accountable manner and ensure profitability and net maximum benefit to the Region.
Last Modified: 1 October 2014 Size: 117 KB
Disposal of Assets Policies II
The Chief Purchasing Officer shall declare any goods that are owned by the Region to be surplus when the goods are...
Last Modified: 1 October 2014 Size: 126 KB
Financing Municipal Infrastructure in Ontario
As part of the current effort to renew investment in cities, it was decided to commission this report from respected economist Harry Kitchen of Trent University.
Last Modified: 1 October 2014 Size: 449 KB
Fundamental Resources for Asset Management Excellence
FRAME is a comprehensive resource intended to help housing providers and service managers to effectively manage housing resources they own or administer. FRAME is intended as a basic primer for understanding the business practices and principles necessary for sound asset management.
Last Modified: 1 October 2014 Size: 769 KB
Grand Forks, BC Infrastructure Management Program
Presentation on Grand Forks, BC Infrastructure Management Program. Full replacement value is $127 million; Combined remaining life is approximately 38%; Deficit is $32 million.
Last Modified: 24 September 2014 Size: 5 MB
Guide for Road and Bridge Asset Management Plan Development
The target audience for this document are municipalities <15,000 population. Reading through the next 40+ pages presents what may be to some a very overwhelming and onerous process. The good news is that municipalities may have many of the components of an asset management plan already in place.
Last Modified: 10 October 2014 Size: 862 KB
Guide to Sustainable Asset Management
The benefit of this guide is how clearly it illuminates questions of financial sustainability and reveals unnoticed costs. Reflecting on the points made in the guide, it becomes clear that landuse planning, financial planning, and responsible management of infrastructure assets are parts of a whole.
Last Modified: 10 October 2014 Size: 808 KB
Implementation Details to Support a Generalized Framework for Municipal Infrastructure Management
This report delves into the details of the “WHAT” and the “HOW” of the proposed MIM Framework; it outlines implementation issues faced by technical staff in municipalities, describes available opportunities and technologies to address these opportunities, and suggests potential solutions to the current municipal infrastructure management challenges.
Last Modified: 24 September 2014 Size: 1 MB
Implementation Details to Support a Generalized Framework for Municipal Infrastructure Management
This report delves into the details of the “WHAT” and the “HOW” of the proposed MIM Framework; it outlines implementation issues faced by technical staff in municipalities, describes available opportunities and technologies to address these opportunities, and suggests potential solutions to the current municipal infrastructure management challenges.
Last Modified: 16 July 2014 Size: 1 MB
Implementation of Accounting for Tangible Capital Assets: Reference Manual
Together, these changes will require municipalities to change their processes for reporting, budgeting and day-to-day accounting for tangible capital assets. They will need to carry out a fairly extensive list of tasks to be able to comply with the new standards.
Last Modified: 20 October 2014 Size: 580 KB
Implementation of an Asset Management Plan
“Financial information about the stock and use of infrastructure must be at the forefront of public sector decision making.'
Last Modified: 24 September 2014 Size: 672 KB
Infrastructure Status Report
This is a key document helping City Council make informed infrastructure investment decisions. It provides information on infrastructure condition to ensure infrastructure maintains the ability to deliver required services to the citizens of Calgary.
Last Modified: 24 September 2014 Size: 11 MB
Long Range Financial Plan
Consistent with Council’s strategic plan, and in keeping with sound financial planning practices, this report establishes a long range financial plan (LRFP) for property tax supported capital investment needs with a focus on funding strategies that are required to provide for the renewal and maintenance of the City’s existing asset base in a state of good repair.
Last Modified: 1 October 2014 Size: 470 KB
Manager's Guide to Enterprise Resource Planning Systems - ERP
ERP software systems are used by many organizations to enhance efficiency and manage their resources. This useful article contains information on ERPs, their historical background, ERP vendors, benefits of ERP, ERP drivers, who is using ERPs, key ERP issues, ERP horror stories, implementation strategies, lessons learned, maintenance of an ERP, and the future of ERPs.
Last Modified: 3 September 2013 Size: 280 KB
Managing Capital Assets: A New Emphasis on a Tradition Role
This article looks at the key policies and best practices related to managing capital assets and presents examples of policies and practice from the City of Edmonton, Alberta, and the City of Hamilton, Ontario - both municipal leaders in asset management.
Last Modified: 1 October 2014 Size: 7 MB
Managing Public Sector Infrastructure
This article introduces the concept of the sweet spot within the context of managing existing, capital intensive, public sector infrastructure asset such as roads, bridges, sewer and water systems, buildings, etc.
Last Modified: 1 October 2014 Size: 98 KB
Model Framework for Assessment of State, Performance, and Management of Canada's Core Public Infrastructure
The present Model Framework was developed to address the above gaps in knowledge, the needs of different decision-makers and to support the adoption of integrated decision-making approaches. The Model Framework is a decision-support tool that will help uniformly, assess the state and performance and management of Canada’s core public infrastructure at the strategic, tactical, and project levels.
Last Modified: 1 October 2014 Size: 5 MB
Municipal Finance: Innovative Resourcing for Municipal Infrastructure and Service Provision
This publication makes a valuable contribution to the debate about municipal finances and resource allocation, and looks at how the Aberdeen Agenda can be taken forward. There are many different paths and innovations including private-public sector partnerships, municipal bonds, direct access to international development agency funds, all of which are increasingly being considered.
Last Modified: 1 October 2014 Size: 344 KB
Non-residential Building Construction Price Index [Q2]
This is a quarterly series that measures changes in contractors' selling prices of new non-residential building construction in seven census metropolitan areas. Three classes of structures (commercial, industrial and institutional) are covered.
Last Modified: 24 September 2014 Size: 124 KB
Physical Infrastructure and Financing in Ontario
Municipalities, but primarily cities, in Ontario have the majority of physical infrastructure assets • about 62 percent compared to 23 percent for the province and 15 percent for the federal government. Cities have a limited tax base and few capital financing instruments when compared with provinces. Cities appear to have more problems with the quantity and quality of their infrastructure.
Last Modified: 1 October 2014 Size: 480 KB
Policy Establishing the Procedures for the Sale and/or Acquisition of Real Property
The Municipal Act, 2001, requires that all municipalities adopt and maintain a policy with respect to the sale and other disposition of real property.This policy provides direction to employees and information to the public about the process that will be followed with respect to the sale of real property as well as the purchase of real property.
Last Modified: 20 October 2014 Size: 336 KB
Provincial-Municipal Roads And Bridges Review
This Final Report makes a number of recommendations for next steps in support of municipal roads and bridges, when provincial funding is made available. Some of the work of this project may contribute to a broader infrastructure funding program that considers other major municipal infrastructure.
Last Modified: 18 March 2014 Size: 594 KB
PS 3150 Tangible Capital Asset Approach and Methodology
This report documents the approach taken to the inventory and valuation of existing tangible capital assets (TCA) and the creation of a PS 3150 compliant register for your community.
Last Modified: 20 October 2014 Size: 312 KB
Public Works Asset Management Plan
This report is the first of many stages of an overall Asset Management strategy for the District. The scope of work was to provide a detailed engineering process which would discuss the quantity, condition, value, function, cost, and risk associated with all components of the public works infrastructure. The report also took a comprehensive look at timing and priorities as well as long term affordability of replacing the assets.
Last Modified: 1 October 2014 Size: 14 MB
Purchasing Policy
The purpose of this policy is to provide a clear understanding of the Town of Caledon's procurement processes and to ensure that the purchasing function meets the current and future needs of the Town as well as to provide an economical and efficient service.
Last Modified: 1 October 2014 Size: 2 MB
Request for Proposal for Asset Management Plan Development
While we are not looking for such high level plans that barely meet Provincial requirements, neither are we looking to have highly detailed plans that are onerous to build, document and maintain. The partner municipalities would prefer a reasonable level of detail such that segmentation is appropriate, easy to understand and readily communicable to a wide variety of stakeholders including staff, council and the public.
Last Modified: 20 October 2014 Size: 319 KB
RFP for Asset Management Plan Development
Request for consultant services to provide the Town with a Municipal Asset Management Plan and an Expression of Interest submission to the MIII Capital Program.
Last Modified: 16 July 2014 Size: 449 KB
Ridership Growth and Asset Management Plans
The following report outlines Sarnia Transit's current operating environment, assumptions regarding future opportunities and our objectives for increasing ridership during the next five year period. This report will also outline a strategy and recommended plan for achieving sustainable growth in ridership during the recommended time frame.
Last Modified: 18 March 2014 Size: 820 KB
Ridership Growth and Asset Management Plans
In order to qualify for gas tax funding, municipalities are required to submit two documents to the Ministry of Transportation, a 10-year Asset Management Plan and a 5-year Transit Ridership Growth Plan. Upon approval in principle, this document is to be used to support the City of Sault Ste. Marie submission for gas tax funding.
Last Modified: 18 March 2014 Size: 1 MB
Ridership Growth and Asset Management Plans
The attainment of Peterborough Transit’s objectives as set out in the Ridership Growth Plan and the Asset Management Plan are contingent upon dependable, predictable and sustainable levels of public investment from the Federal and Provincial levels of government.
Last Modified: 1 October 2014 Size: 390 KB
Sale of Forest Lands and Acquisition of New Forest Lands
The purpose of this document is to create a policy to establish basic principles for the sale of forest lands owned by the Corporation of the UCPR and for the acquisition of new forest lands to consolidate the core of the Larose Forest.
Last Modified: 20 October 2014 Size: 120 KB
Sanitary System Asset Management Plan
The replacement value of this system is $300 million. The results of this study provides the District of West Vancouver with a long range forecast (100 years) of the financial resources required to support the renewal of West Vancouver’s sanitary assets.
Last Modified: 1 October 2014 Size: 5 MB
Sourcebook for the Financing, Funding and Delivery of Urban Infrastructure
New tools for new times...this is a one stop shop for information on both traditional and innovative infrastructure financing, funding and delivery tools. The report also assesses the applicability of the tools to various types of urban infrastructure and the role of governments in advancing their use in Canada.
Last Modified: 10 October 2014 Size: 2 MB
State of the Infrastructure Report on Public Works Assets
This Report Card reviews these business areas and their corresponding infrastructure: water; wastewater; storm water; roads and traffic; central fleet; facilities; parks and open spaces; transit; waste management; forestry; cemeteries.
Last Modified: 24 September 2014 Size: 4 MB
Stormwater Infrastructure Asset Management Plan
The replacement value of the system is estimated at $333 million. The results of this study provide the District of West Vancouver with a long range forecast (100 years) of the financial resources required to support the renewal of all of West Vancouver’s stormwater assets.
Last Modified: 1 October 2014 Size: 3 MB
Strategic Plan
This plan focuses the City's efforts on making sure that in 10 years, we have a connected, healthy, vibrant and strong city.
Last Modified: 1 October 2014 Size: 2 MB
Surplus Materials & Equipment Disposal Procedures
The purpose of this document is to provide City divisions with procedures for the disposal of surplus materials and equipment. These will be sold through monthly public auctions at the Auctioneer's location or online.
Last Modified: 24 September 2014 Size: 91 KB
Sustainable Infrastructure Report
This report quantified the full (life cycle) costs of sustaining the City of Guelph’s water, sanitary, storm, and transportation systems in perpetuity. The projected costs of operating, maintaining, and replacing the system components over the next 100 years were compared to the City’s 2011 budget and the 2012 budget in order to quantify the magnitude of the funding deficit or surplus.
Last Modified: 24 September 2014 Size: 2 MB
Tangible Capital Asset Best Practices Benchmarking Survey: Findings Report
The survey was conducted to reach a broad national audience, determine the current state of TCA best practices amongst Canadian municipalities and to begin populating a national repository of TCA research findings. By understanding how municipalities across the country, are reporting TCAs, Canadian municipalities can better benchmark their activities.
Last Modified: 20 October 2014 Size: 1 MB
Tangible Capital Asset Policy
The objective of this policy is to prescribe the accounting treatment for tangible capital assets so users of the financial report can discern information about the investment in property , plant and equipment.
Last Modified: 20 October 2014 Size: 1 MB
Tangible Capital Asset Policy - Town of Ajax
This policy has been developed to provide a framework for the implementation and subsequent maintenance of the Town’s Tangible Capital Asset Reporting System.
Last Modified: 20 October 2014 Size: 151 KB
Tangible Capital Asset Policy and Accounting Procedure
The purpose of this policy is to provide direction for recognizing, recording, and reporting on Tangible Capital Assets (TCA) on a consistent basis and in accordance with Public Sector Accounting Board (PSAB) 3150.
Last Modified: 20 October 2014 Size: 211 KB
Tangible Capital Asset Reference Manual
Before municipalities begin to identify their TCA, they will have to make important decisions (i.e. accounting policies) on how to practically apply the rules on tangible capital assets.
Last Modified: 20 October 2014 Size: 540 KB
Toolkit for Asset Management
This toolkit is a practical guide consisting of useful approaches to effective municipal asset management. It will focus on major municipal assets: fixed assets consisting of buildings and land properties owned or in the custody of the municipal governments. It is prepared for municipal administrators.
Last Modified: 20 October 2014 Size: 832 KB
Towards Sustainable Municipal Infrastructure Asset Management
This chapter describes methods and techniques required to support the general concept of sustainable municipal infrastructure. The author’s hypothesis is that implementing proper asset management techniques can lead to sustainable municipal infrastructure. A municipal infrastructure asset management methodology is presented in this chapter.
Last Modified: 24 September 2014 Size: 378 KB
Transit Asset Management Plan
This report outlines the City of Hamilton’s plan for maintaining and renewing its transit assets.
Last Modified: 1 October 2014 Size: 1 MB
Water Asset Management Plan
The replacement value for the system is estimated at $272 million. This study provides the District of West Vancouver with a long range forecast (100 years) of the financial resources required to support the renewal of all of West Vancouver’s potable water assets.
Last Modified: 1 October 2014 Size: 10 MB
Public-Private Partnerships: A Guide for Municipalities
A public-private partnership (PPP or P3) can offer more effective project and lifecycle cost control than a traditional procurement method, while improving governance and increasing innovation. PPPs have become a common tool for delivering infrastructure and services around the world, and communities across Canada are now using PPPs to build roads, hospitals, light rail transit, water and waste treatment facilities and other infrastucture.
Last Modified: 1 October 2014 Size: 2 MB
Purchasing By-law - Town of Ajax
To encourage competition among suppliers; to maximize savings for taxpayers; to ensure service and product delivery, quality, efficiency and effectiveness etc.
Last Modified: 24 September 2014 Size: 80 KB
Purchasing Policy - Town of Cochrane
The Town of Cochrane will give fair and equitable treatment to all suppliers and contractors when purchasing goods and services and awarding construction contracts.
Last Modified: 24 September 2014 Size: 102 KB
Replacement Cost Index Information - Construction Price Indexes
This Statistics Canada document contains measures of changes in prices for construction—residential, non-residential, or engineering. Examples are the Non-residential Building Price Indexes, the Apartment Price Indexes, the New Housing Price Indexes, and the National Accounts deflators. View the original source page for links and information retrieval: http://www5.statcan.gc.ca/subject-sujet/result-resultat.action?pid=3956&id=2168&lang=eng&type=DAILYART
Last Modified: 14 July 2014 Size: 123 KB
Tendering Policy
When the Town of Onoway has a project estimated to be of a value larger than $7,500 (but less than $250,000) to be contracted, the project must be tendered to offer all possible contractors an opportunity to bid on the project.
Last Modified: 24 September 2014 Size: 38 KB
Water/Wastewater Sector Study
Improving the delivery of public infrastructure by achieving better value, timeliness and accountability to tax payers through public-private partnerships.
Last Modified: 1 October 2014 Size: 2 MB
Accountability and Transparency - 2011-2012 Ontario Ombudsman Annual Report
The report reviews highlights of the 128 complaints received and reviewed by his office’s Open Meeting Law Enforcement Team (OMLET) from April 1, 2011 to August 31, 2012. It also reflects on the state of the “Sunshine Law” in Ontario • the public complaints system that came into effect in 2008. The original source link contains additional resources and can be found here: http://www.ombudsman.on.ca/Resources/Reports/2011-2012-OMLET-Annual-Report.aspx
Last Modified: 14 July 2014 Size: 474 KB
Communication Strategies for Municipal Governments
This summary reviews a selection of documents which focus on communication modes and strategies for municipal government, and draws from Canadian and American experiences
Last Modified: 24 September 2014 Size: 206 KB
Community Investment Fund Application: One Year Grants - Region of Halton
Community Investment Fund Application that provides funds to community health and social service programs aligned with priorities for short-term, small capital and/or innovative projects. See Guideline for Community Investment Fund: One Year Grants by Halton Region.
Last Modified: 8 January 2015 Size: 238 KB
Corporate Social Media Policy
Halton Region supports the use of online social media tools where the tool is part of a thoughtful strategic communications plan designed to reach and influence its target audience. This policy establishes the basic principles, guidelines, and procedures for staff, for the use and management of social media at Halton Region.
Last Modified: 1 October 2014 Size: 45 KB
Creating Pictures that are Worth a Thousand Words
Redbrick Communications Inc - Pictures are the most neglected communications tool in the municipal arsenal. If you want to impress your Council by improving your municipality’s marketing and communications programs, better use of pictures is probably low hanging fruit.
Last Modified: 24 September 2014 Size: 4 MB
Empowering Communities to Influence Local Decision Making
Despite its current importance to policy makers and practitioners alike, community empowerment is not easy to achieve. We know that there is significant variation between localities in terms of both what citizens want and what public bodies can provide. Drawing on a systematic review of published evidence, this document is able to provide lessons on empowerment that are not speculative but are founded on detailed analysis of where empowerment has worked.
Last Modified: 21 November 2013 Size: 210 KB
Guidelines for Community Investment Fund: Multi-Year Grants - Halton Region
Community Investment Fund Application that provides funds to community health and social service programs aligned with priorities for short-term, small capital and/or innovative projects. For the Application, see Community Investment Fund Application: Multi-Year Grants by Halton Region.
Last Modified: 8 January 2015 Size: 304 KB
Guidelines for Community Investment Fund: One Year Grants - Halton Region
Community Investment Fund Application that provides funds to community health and social service programs aligned with priorities for short-term, small capital and/or innovative projects. For the Application, see Community Investment Fund Application: One Year Grants
Last Modified: 8 January 2015 Size: 306 KB
Local Community Empowerment Guide
This document offers tips and tools for advocacy both in federally and locally, critical to strengthening the partnership between municipalities and the federal government. For more information and example videos follow this link: http://www.nlc.org/influence-federal-policy/resources/advocacy-tips
Last Modified: 24 September 2014 Size: 800 KB
Local Government 2.0
Redbrick Communications Inc - New technology and social media are changing municipal communication.
Last Modified: 24 September 2014 Size: 1 MB
Public Engagement Charter
The City of Hamilton's Public Engagement Charter which sets the ground rules for local government on how the City should actively involve its residents in issues that affect their lives.
Public Input Toolkit for Municipalities
Relationships among people are a critical element of municipal business. This Toolkit provides some guidance about how municipalities can maintain good relationships through appropriate public input into decisions made by Council.
Last Modified: 1 October 2014 Size: 1 MB
Social Media Policy - Government of Alberta
This policy refers to freely accessible online (social media or web 2.0) tools used by the Government of Alberta to produce, post and interact using text, images, video, and audio to communicate, share, collaborate, or network.
Last Modified: 8 October 2014 Size: 125 KB
We Want Your Two Cents
As part of our annual budget deliberation process we're taking this opportunity to engage our citizens by asking for your feedback on how you would like to spend your monthly tax dollars.
Last Modified: 24 September 2014 Size: 6 MB
Adapting to Climate Change (2010)
This book is an update and expansion of the document published in 2006 by the Canadian Climate Impacts and Adaptation Research Network (Mehdi, 2006) under the same title. It provides municipal decision-makers and staff with information to help them understand the need for climate change adaptation and how to put adaptation measures in place.
Last Modified: 24 February 2016 Size: 3 MB
Issues and Implementation Action Plan for Contaminated Sites P2 3260
The report touches on the PSAB accounting standard on Liability for Contaminated Sites (PS 3260) issued in 2010 and has an effective date on April 1, 2014. The reports discusses methods on how this standard will affect reporting practices for 2015 and offers a self-assessment tool to get started. Click here for the self-assessment tool: https://surveys.kpmg.ca/se.ashx?s=58F002177DA64D98 Click here for a quick video introduction: https://www.youtube.com/watch?v=8NVDmQaBoKQ For more information: http://www.kpmg.com/ca/en/industry/publicsector/pages/liability-for-contaminated-sites-the-clock-is-ticking.aspx
Last Modified: 24 September 2014 Size: 2 MB
Liability for Contaminated Sites
This standard applies to: contaminated sites that are no longer in productive use (i.e., legacy sites such as abandoned mine sites on Crown lands); contamination resulting from the operation of an asset that is no longer used but the liability has not been previously recognized; and unexpected environmental events such as a toxic spill or natural disaster.
Last Modified: 18 March 2014 Size: 144 KB
Managing the Cost of Risk - Association of Municipalities of Ontario’s 2011 Municipal Insurance Survey Results
The Association of Municipalities of Ontario has completed the first ever comprehensive survey of municipal insurance costs across the province. The survey reveals that since 2007, liability premiums have increased by 22.2% and are among the fastest growing municipal costs. Total 2011 Ontario municipal insurance costs are $155.2 million. Liability premiums make up the majority of these expenses at $85.5 million. Property taxpayers are paying this price. Continued advocacy by municipalities is needed to help change this legal environment and explore alternatives such as proportionate liability.
Last Modified: 30 October 2014 Size: 147 KB
Municipal Risk Management Manual - EPA New England, USA
Guide for municipal officials interested in facilitating the cleanup and redevelopment of contaminated properties; and looks at recovery action, financial viability and reasonableness, resources and risks.
Last Modified: 3 February 2015 Size: 6 MB
Planning for Climate Change in Mid-Sized Ontario Cities
This paper examines the need and motivation for climate change planning for Ontario’s mid-sized cities, describes actions that mid-sized cities can take to mitigate and adapt to climate change, and then examines some of the challenges
Accessible Document and Website Standards Guideline
The Accessible Document Website and Standards is a guide to assist municipalities to provide accessible online information to their residents and to be compliant with the Accessibility for Ontarians with Disabilities Act.
Last Modified: 24 September 2014 Size: 964 KB
Assessing Practices
This is a tool designed to assist municipal staff in identifying the current performance level of a practice and possible areas for improvement.
Last Modified: 24 September 2014 Size: 135 KB
By-law to Set Rates to Users of Municipal Water
Corporation of the Town of Moosonee: By-Law No. 25-12. Being a by-law to set rates to users of municipal water distribution system and sewage treatment system services in the Town of Moosonee and repeal By-Law #22-11
Last Modified: 1 October 2014 Size: 106 KB
Colllaborative Decision Making Framework User Guide - Grey County
This User Guide style document contains information on the need, forms, benefits, and barriers in collaboration, what to expect from a collaborative review of services, and Grey Country's collaborative decision making framework example.
Last Modified: 30 August 2013 Size: 616 KB
Drinking Water System • Financial Plan
The purpose of this report is to obtain approval of the Water Financial Plan, as required under the Safe Drinking Water Act.The existing water rate strategy is designed to ensure the necessary funding is in place to meet operating costs and long-term rehabilitation and replacement needs.
Last Modified: 1 October 2014 Size: 35 KB
Embracing our Future Municipality of Red Lake: Strategic Plan
The creation of this Strategic Plan is an opportunity for the community of Red Lake to project where the Municipality will be in five years and how they will arrive there. It is a systematic planning process involving a number of steps to determine the current status of the Municipality inclusive of its: vision and mission; goals and objectives; implementation; and monitoring.
Last Modified: 1 October 2014 Size: 7 MB
Enabling City
Place-based creative problem-solving and the power of the everyday
Last Modified: 30 October 2014 Size: 5 MB
Excellence and Continuous Improvement in Australian Local Government
In? June ?2010, an email survey was distributed to ?554? local? governments? across ?Australia, ?inviting?Chief? Executive? Officers ?to ?discuss? their ?current? practices? in ?promoting ?excellence ?and ?continuous? improvement.?Here is a summary of the responses.
Last Modified: 24 September 2014 Size: 705 KB
Feasibility Study for Municipal Shared Services
In 2010, Municipal Consulting Services LLC was retained by the Muskegon Lakeshore Chamber of Commerce to conduct a study of the potential for shared-services among nine communities in Muskegon County.
Last Modified: 1 October 2014 Size: 2 MB
Financial Plan for the City of Toronto - Staff Report
The purpose of this report is to obtain Council’s approval of a Financial Plan prepared as a condition of the Municipal Drinking Water Licence issued to the City of Toronto on February 17, 2010, under the Safe Drinking Water Act, 2002.
Last Modified: 1 October 2014 Size: 99 KB
Grants Policy - United Counties of Prescott and Russell
The United Counties of Prescott and Russell: Policy No. C/003. The purpose of this policy is to describe and oversee the overall evaluation process of requests addressed to Council by various non profit associations, groups, and public institutions regarding grants, donations, sponsorships, and participation in the representation activities within the limits of the budgetary constraints.
Last Modified: 30 October 2014 Size: 636 KB
Inter-Municipal Agreement: Best Practices Guide
Included are discussions of current thinking in market-driven economic development, applications for e-government, trends in municipal service delivery and structures, and dispute resolution. The section concludes with a discussion on principles that should be followed for successful inter-municipal partnerships.
Last Modified: 1 October 2014 Size: 692 KB
Inter-Municipal Northern Information Technology Geomatics Cooperative Agreement
This agreement is an example of shared services, set out in By-law, to undertake the Northern Information Technology Geomatics Cooperative between the Corporation of the Municipality of Wawa and the Townships of Hornepayne, White River, Dubreuilville, Chapleau and Manitouwadge. The NITGC is a cooperative of northern communities developing a database on services such as: municipal infrastructure, tourism information and emergency management.
Last Modified: 1 October 2014 Size: 2 MB
Inter-Municipal Water Supply Agreement
This agreement is an example of shared water supply services between the Region of Sudbury and the Township of Hagar.
Last Modified: 1 October 2014 Size: 5 MB
Kings 2050: Inter-Municipal Agreement Terms of Reference
Kings 2050 looks beyond political boundaries by facilitating the cooperation of all four municipal units, seven villages and a variety of other partners to plan the future of Kings County in a truly comprehensive manner.
Last Modified: 1 October 2014 Size: 2 MB
Local Government Enterprise
This paper considers the possible role of local government enterprises and how the activity of such enterprises should be evaluated. It then considers the difficult issue of the appropriate structure and control of local government enterprises, with special attention to financial aspects. Finally, it reviews briefly how local enterprise expenditures might be monitored and also discusses alternative ways that local government services may be delivered other than directly by local government or by a local government-owned enterprise.
Last Modified: 1 October 2014 Size: 144 KB
Performance Measurement Report
OMBI is a partnership of 16 municipalities • 14 from the Province of Ontario, one from Alberta and another from Manitoba. Working together, the partnership collects data, measures services and shares ideas. The data provides a credible source for municipalities to measure and compare how efficiently and effectively services are delivered.
Last Modified: 1 October 2014 Size: 2 MB
Performance Report
Comprehensive citizen service is the City of Charlotte’s top priority. The City is committed to using performance measures to manage and address community needs. Performance measures are organized according to City Council’s five Focus Area Plans: Community Safety, Economic Development, Environment, Housing and Neighborhood Development and Transportation.
Last Modified: 24 September 2014 Size: 1 MB
Performance Report - City of Charlotte
Comprehensive citizen service is the City of Charlotte’s top priority. The City is committed to using performance measures to manage and address community needs. Performance measures are organized according to City Council’s five Focus Area Plans: Community Safety, Economic Development, Environment, Housing and Neighborhood Development and Transportation. The Focus Areas guide the organization in directing limited resources to the areas deemed most strategic for the community.
Last Modified: 24 September 2014 Size: 1 MB
Police Services Delivery Review
The reporters' mandate was to assist the Municipality of Port Hope with their review of options for the provision of policing services in Port Hope, and to compare cost and other implications under each option, maintaining the current service level.
Last Modified: 1 October 2014 Size: 1 MB
Principles and Best Practices for Funding, Financing and Cost Sharing Metro Vancouver's Municipal Services
The importance of cities and metropolitan areas as a center for economic activity and social interaction including cultural and recreational activities raises a number of questions • do local and metropolitan governments have the necessary fiscal tools (taxes and user fees, for example) to generate sufficient revenues to meet their expenditure needs, obligations and commitments?
Last Modified: 1 October 2014 Size: 734 KB
Provincial Municipal Fiscal and Service Delivery Review Materials - Ontario
This document contains a snapshot of a webpage with information on the Provincial Municipal Fiscal and Service Delivery Review, including information on provincial uploading of costs. You can view the original source here: http://www.mah.gov.on.ca/Page181.aspx You can also view additional service delivery review presentations here: http://www.mah.gov.on.ca/Page1352.aspx
Last Modified: 4 September 2013 Size: 136 KB
Public Services for Ontarians: A Path to Sustainability and Excellence
Ontarians want excellent public services from their government. The Commission on the Reform of Ontario’s Public Services understands and supports this desire. We see no reason why Ontario cannot have the best public services in the world — with the proviso that they must come at a cost Ontarians can afford.
Last Modified: 1 October 2014 Size: 6 MB
Reviewing the Delivery of Municipal Services: A Collaborative Approach
This systemic and growing funding shortfall is forcing municipal and county councils in Grey and elsewhere to adopt increasingly aggressive measures to rein in expenditures and where possible enhance revenues. New and creative thinking is required.
Last Modified: 1 October 2014 Size: 844 KB
Service Delivery Review
Corporation of the Town of Moosonee: A consideration of opportunities for corporate, protective, physical and community services.
Last Modified: 1 October 2014 Size: 279 KB
Strategic Plan: The Way Ahead
The Way Ahead - the City’s Strategic Plan - was established by City Council in 2008, and was updated in 2011. It provides the City’s vision for Edmonton in 2040 and establishes six 10-year strategic goals to provide a clear focus for the future. The plan forms the foundation for the work of the City and guides us in our continued commitment to enhance the quality of life for residents.
Last Modified: 1 October 2014 Size: 2 MB
Strategic Planning: Getting Started
Strategic planning is an organization’s process of defining its strategy, or direction, and making decisions on allocating its resources to pursue this strategy, including its capital and people.
Last Modified: 1 October 2014 Size: 270 KB
Study of Best Practices in the Water and Wastewater Sector
The Province of Ontario is faced with a large - and growing - water and wastewater infrastructure deficit. Thus the Province is developing, through the Ontario SuperBuild Corporation, a long-term strategy to identify and finance investments in water and wastewater infrastructure.
Last Modified: 30 October 2014 Size: 2 MB
Township of Chapleau Grants/Subsidy Policy
The purpose of the Township of Chapleau Grant/Subsidy program is to provide Municipal support to ensure effective citizen involvement in Community development, relevant to improving the well being of citizens and contributing to the quality of life and economic health of our Community. d to promote local identity by encouraging community participation.
Last Modified: 1 October 2014 Size: 46 KB
Transit-Supportive Guidelines
These guidelines include transit-supportive principles and strategies to promote development patterns that make transit less expensive, less circuitous and more convenient and to enhance the service and operational characteristics of transit systems to make them more attractive to potential transit users.
Last Modified: 18 March 2014 Size: 22 MB
Understanding Ontario Provincial Policy (OPP) Municipal Policing Costs
Municipalities have asked for detailed information about the cost of OPP policing services in order to fully understand the cost-recovery process, ensure accountability and identify any potential that might exist for cost efficiencies. In response, the OPP has created this comprehensive report, which explains exactly how OPP municipal policing costs are calculated and recovered.
Last Modified: 1 October 2014 Size: 1 MB
Waste Diversion Act, 2002
The purpose of this Act is to promote the reduction, reuse and recycling of waste and to provide for the development, implementation and operation of waste diversion programs.
Last Modified: 1 October 2014 Size: 55 KB
Water and Wastewater Markets, Investors and Suppliers
This study has been prepared for Ontario SuperBuild Corporation (“SuperBuild”) by Macquarie North America Ltd. and Tasman Economics Pty Ltd. (the “Macquarie Tasman Team”).
Last Modified: 1 October 2014 Size: 1 MB
Water Financial Plan
Watson & Associates Economists Ltd. was retained by the Municipality of Leamington to prepare a water financial plan as part of the five submission requirements for the purposes of obtaining a municipal drinking water license as per the Safe Drinking Water Act, 2002.
Last Modified: 1 October 2014 Size: 568 KB
Water Rate Study
This study will provide for a longer range projection of the municipality’s capital/operating budgets along with providing a preliminary review of the infrastructure replacement needs.
Last Modified: 1 October 2014 Size: 518 KB
Alternative Approaches to Taxing Land and Real Property
This paper reviews elements of property taxes and other land-based taxes at the local level. Part I presents a standard list of criteria for evaluating taxes which will be referred to throughout the paper. Part II describes the use of property taxes, focusing on the tax base, tax rates, and property tax relief measures. Part III describes the use of other land-based taxes and sets out the advantages and disadvantages of each.
Last Modified: 1 October 2014 Size: 121 KB
Assessment Limits for Ontario: Could We Live with the Consequences?
This report evaluates the impact of assessment limits on property taxpayers and identifies some of the potential unintended consequences of imposing these limits (even for properties that are supposed to be protected by the limits).
Last Modified: 1 October 2014 Size: 349 KB
Big City Revenue Sources: A Canada-US Comparison
This report explores the fiscal dilemma confronting cities by undertaking a comparative assessment of the various tax tools and revenue levers available to the six large western Canadian metros, and similar cities in the United States.
Last Modified: 1 October 2014 Size: 535 KB
Charitable Tax Relief Policy - Wellington
This document contains an example of a by-law to provide tax rebates to eligible charities and other similar organizations. Also see Wellington's Tax Relief by-law and tax relief application in this virtual library.
Last Modified: 1 October 2014 Size: 87 KB
Comprehensive List of Tax By-laws - North Bay
This document contains a large list of examples of tax by-laws from North Bay. View the original source with linked resources here: http://www.cityofnorthbay.ca/cityhall/department/finserv/propertytaxes/general/bylaws.asp
Last Modified: 1 October 2014 Size: 61 KB
Enhanced Pro-Active Property Tax Arrears Approach
This report was prepared as part of Windsor’s enhanced approach to property tax arrears. This Case Study analyzes the effectiveness of the tax collection strategy in the wake of an economic recession and an overwhelming number of accounts falling in tax arrears. It is intended to help other Municipal Administrators to evaluate whether the implementation and methodologies of the approach would be applicable, in whole or in part, to their Municipality.
Last Modified: 30 October 2014 Size: 1 MB
Golf Course Appeals
The purpose of the following communication is two-fold: (1) to summarize the implications of this agreement and next steps in the appeal process where complaints against golf courses are currently outstanding before the Assessment Review Board (ARB), and (2) to outline the other parties’ expectations of municipalities with respect to satisfying their responsibilities in these matters.
Last Modified: 1 October 2014 Size: 112 KB
Guelph Eramosa Budget and Tax Increase Presentation 2013
This resource showcases a budget presentation and makes a strong case for tax increases, outlining the value citizens receive for their tax dollars as well as putting the proposed tax increase and what it will buy in comparison to consumer and other tax contexts.
Last Modified: 30 August 2013 Size: 671 KB
Loblaws Appeals
The following communication has been prepared to provide an update on recent developments with respect to outstanding appeals at the Assessment Review Board (ARB) for properties owned by Loblaw Properties Limited (“Loblaws”).
Last Modified: 1 October 2014 Size: 23 KB
Low Income Senior and Disabled Persons Tax Relief Policy - City of Ottawa
The City of Ottawa offers two property tax deferral programs for low-income seniors and low-income people with disabilities. Eligible homeowners may apply for a full or partial deferral of annual property taxes. This document contains additional information on the program.
Last Modified: 30 August 2013 Size: 93 KB
MPAC Update 2016
Carla Nell's update to the MFOA Board of Directors on 2016 Assessments
Last Modified: 23 September 2014 Size: 234 KB
Permissive Tax Exemption and Tax Relief Policy Review - City of Victoria
This skillfully designed power point presentation reviews the City of Victoria's Tax Relief policy covering special needs and supportive housing, social services, arts and culture, educational, recreational, and religious uses. The presentations goes over background information, comparisons to other cities, and current policy information as well as proposed changes. Includes colourful charts and graphics.
Last Modified: 15 July 2014 Size: 1 MB
Permissive Tax Exemption Policy
The Corporation of the District of Tofino: Permissive Tax Exemption Policy. A permissive tax exemption allows a property to have a reduction, in whole or in part, to their assessed value such that the property taxes are less than they would be otherwise. It is now a requirement to codify and publicly state the criteria used by a Council in determining the granting of a permissive tax exemption and to include the policy and objectives in their annual Financial Plan bylaw.
Last Modified: 1 October 2014 Size: 75 KB
Provincial Land Tax Relief Program for Low Income Seniors and Disabled Persons
Low-income seniors and low-income persons with disabilities can get a partial deferral of provincial land tax and education tax. Provincial land tax is a property tax on land located in non-municipal areas. The tax helps to support the local share of a number of services in these areas.
Last Modified: 30 August 2013 Size: 69 KB
Reforming Ontario's Property Tax System
In Ontario, property tax policy is pre-eminently a provincial rather than a municipal matter not just by law but by repeated provincial assertions of its controlling role with respect to the tax.
Last Modified: 18 March 2014 Size: 466 KB
Residential Property Taxes & Utility Charges Survey
The City of Edmonton conducts an annual survey of property taxes and utility charges for an average, single-detached house in major Canadian cities to assess the relative cost to Edmonton homeowners.
Last Modified: 1 October 2014 Size: 356 KB
Tax Relief Application - Wellington
This document contains an example of an application form for tax relief. Also see the tax relief by-law and charitable tax relief by-law in this virtual library.
Last Modified: 30 August 2013 Size: 25 KB
Tax Relief for Heritage Property Policy - Toronto
This document contains an example of a by-law to provide a tax relief rebate program for heritage property for the purposes of encouraging heritage conservation.
Last Modified: 1 October 2014 Size: 16 KB
Tax Relief For Low Income Seniors and Disabled Persons Policy - Wellington
This document provides an example of a by-law to provide tax relief to certain low income seniors and low income persons with disabilities who are owners of real property. Also see Wellington's charitable tax rebate by-law and tax relief application in this virtual library.
Last Modified: 1 October 2014 Size: 161 KB
Trailer Park: Decision of the Court
The question is the validity of the assessment and taxation of the seasonally used trailers as part of the assessment and taxation upon the seasonal campground lands.
Last Modified: 23 July 2014 Size: 1 MB