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Accounting and Reporting

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 Collection Policy (2017)
The Town of Parry Sound's 2017 policy on accounts receivable collection.
Accounts Receivable Credit and Collection Policy - Town of Fort Frances
This policy applies to the procedures and collection of accounts receivables and comes into effect on November 23, 2010 and cancels and supersedes all former policies .

Last Modified: 10 May 2016 Size: 2 MB
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
Accounts Receivable Policy 2014 - City of Greater Sudbury
Accounts Receivable Policy of the City of Greater Sudbury and recently revised as of April 1, 2014.

Last Modified: 3 November 2014 Size: 281 KB
Activity Based Costing and Allocating Overhead - VIDEO
NOTE: This document contains a snapshot and overview of the video only. To view the actual video you must click on the link to it below the following description.

Last Modified: 21 September 2014 Size: 239 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
Auditing and Financial Report under the Provincial Offences Act (POA)
Auditing and financial reporting under the Provincial Offences Act (POA)

Last Modified: 3 October 2014 Size: 268 KB
Cash Handling Policy
The City of Waterloo's corporate policy on cash handling.
Cash Handling Policy and Procedures 2014 - City of Greater Sudbury
Part of the Accounting Policy and Procedures Manual

Last Modified: 3 November 2014 Size: 275 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
Collections Policies - Post-Dated Cheques
The Municipality of the District of Gusyborough's policy on working with post-dated cheques.
Contaminated Sites Policy - Template Policy V3 for distribution
A contaminated sites policy template developed by KPMG

Last Modified: 19 November 2015 Size: 157 KB
Council Expense Policy - Town of Ajax
An example of a Council Expense Policy from the Town of Ajax (2016).
Council Expense Policy - Town of Whitby
Town of Whitby's Council Expense Policy from 2016.
Council Expenses Policy
An example of a Council Expenses Policy from the Town of Caledon
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
Credit Card Policy
The Municipality of Temagami's municipal credit card policy.
Electric Funds Transfer Policy
The Town of Amherstburg's policy on electruc funds transfer. Policy was created in 2016.
Financial Reporting Requirements for Municipalities (2015.12.01)
List of Financial Reporting Requirements for Ontario Municipalities.

Last Modified: 8 December 2015 Size: 22 KB
Fraud and Misuse of Assets Policy
The City of Windsor has completed a policy on fraud and misuse of assets.
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
Hamilton Staff Report - Municipal Act Regulation 284/09 and Public Sector Accounting Board (PSAB) Standards
On June 5th, 2009, the Provincial Government of Ontario approved Bill 162 - An Act Respecting the Budget Measures and Other Matters and Schedule 18 Municipal Act, 2001. On July 31st, 2009, Regulation 284/09 titled “Budget Matters • Expenses“ was filed with the Ontario Registrar of Regulations.

Last Modified: 25 November 2013 Size: 79 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
Invoice Processing Policy 2014 - City of Greater Sudbury
Part of the Accounts Payable Policy and Procedures Manual.

Last Modified: 3 November 2014 Size: 452 KB
Management Accounting - Allocation of Service Department Costs
This short online chapter discusses product costing and cost allocations, such as the allocation of administration costs to department costs. Various methods and examples are discussed.

Last Modified: 4 September 2013 Size: 169 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
Payment Processing Policy 2014 - City of Greater Sudbury
Part of the Accounts Payable Policy and Procedures Manual.

Last Modified: 3 November 2014 Size: 154 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
Policy on Credit Card Use and Loyalty Reward Points
Mackenzie County has created a policy on municipal credit card use and the use of loyalty reward points.
Policy on Post-Dated Cheques
The Municipality of St. Mary's policy on accepting post-dated cheques.
Pre-Authorized Payment Plan Authorization
The Municipality of Clarington has created an online form that citizens can complete to join their pre-authorized payment (PAP) plan.
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 Expression of Interest for External Audit Services
Request for Expression of Interest to provide External Audit Services.

Last Modified: 10 October 2014 Size: 43 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 - Municipality of Clarington
The Municipality of Clarington wishes to appoint a qualified auditor(s) to carry out examinations of the records and financial statements of the Municipality of Clarington.

Last Modified: 10 October 2014 Size: 272 KB
Request for Proposal for Audit Services - Municipality of French River
The Council of the Municipality of French River wishes to appoint auditors to carry out examinations of the records and the preparation of financial statements of the Municipality of French River.

Last Modified: 10 October 2014 Size: 72 KB
Request for Proposal for Audit Services - Town of Ajax
The Town of Ajax is requesting Proposals for external audit services for the Town, Library and two Business Improvement Areas (BIAs), commencing with the 2010 fiscal year.

Last Modified: 10 October 2014 Size: 193 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 for Audit Services Proposal Evaluation - City of Thunder Bay
To evaluate proposals received for an RFP for external audit services.

Last Modified: 10 October 2014 Size: 41 KB
Request for Proposal for External Audit Services - City of Thunder Bay
Generally, the responsibilities of the external auditor will be limited to the expression of an opinion on the financial statements and will not include accounting work, preparation of the financial statements, notes or schedules.

Last Modified: 10 October 2014 Size: 87 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
Trade Receivable Collections Policy - City of Windsor
Establish a reporting structure governing collection activities that enhances the integrity of the collection process and safeguards Corporate assets.

Last Modified: 23 September 2014 Size: 69 KB

Alternative Revenues

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
Annual Review of User Fees and Charges - Town of Ajax
To establish general guidelines for the annual review and adoption of user fees and charges levied by the Town of Ajax.

Last Modified: 23 September 2014 Size: 56 KB
Applications of Municipal user charges in Canada: Experience and Implications for other Jurisdictions
With the increasing application of user fees in Canadian municipalities, local government decision makers should be gaining a greater understanding in terms of their applications. It is also important for them to understand the impacts and limitations of their applications.

Last Modified: 29 September 2014 Size: 204 KB
Arena Permit Regulations - Loyalist Township
Loyalist Township Recreation Department's Policy and Procedure Manual

Last Modified: 23 September 2014 Size: 196 KB
Bylaw to Impose Fees for Certain Services Rendered by the Municipality - Town of Moosonee
Town of Moosonee - BY-LAW No. 08-12. Being a By-Law to impose fees for certain services rendered by the Municipality.

Last Modified: 23 September 2014 Size: 73 KB
Bylaw to Provide for the Construction, Demolition, Change of Use and Transfer of Permits and Inspections - City of Kingston
A By-Law to provide for the construction, demolition, change of use, transfer of permits, inspections and the setting and refunding of fees.

Last Modified: 10 October 2014 Size: 33 KB
Bylaw to Provide for the Prohibition and Regulation of Signs and Other Advertising Devices - City of Kingston
A By-Law to provide for the Prohibition and Regulation of Signs and other Advertising devices.

Last Modified: 23 September 2014 Size: 474 KB
City of Kingston - Municipal Accommodation Tax
The City of Kingston's 2018 Municipal Accommodation Tax report to Council
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 Charge Deferral Policy
The City of Kawartha Lake's 2016 DC Deferral Policy
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 Financing FAQ
This document contains an FAQ on LIC financing for energy retrofits from a municipal perspective, and is useful to anyone considering or researching such a program.

Last Modified: 10 October 2014 Size: 691 KB
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
Municipal Accommodation Tax
The City of Toronto's 2018 Municipal Accommodation Tax bylaw.
Museum Rental Conditions and Agreement - Regional Municipality of Waterloo
Waterloo Region Museum: Rental Conditions and Agreement.

Last Modified: 23 September 2014 Size: 171 KB
Policy on Donations to the City for Community Benefits - City of Toronto
Partnership opportunities for donations for community benefits should respect relevant legislative and policy provisions and occur within an ethical framework that preserves the integrity of municipal decision making processes.

Last Modified: 23 September 2014 Size: 36 KB
Region of York - 2018 Investment Policy
Virtual Library To-Do Virtual Library To-Do 100% 10 York Region's policy governing the use and management of surplus funds and investments including those being managed on behalf of external clients Screen reader support enabled.To enable screen reader support, press Ctrl+Alt+Z To learn about keyboard shortcuts, press Ctrl+slash York Region's policy governing the use and management of surplus funds and investments including those being managed on behalf of external clients
Rental Fee Waiver Policy and Request Form - Town of Cobourg
A policy and procedure for rental fee waivers for not-for-profit organizations in the Town of Cobourg. A Rental Fee Waiver Policy Request Form is also included.

Last Modified: 23 September 2014 Size: 2 MB
Roof Lease Agreement for Employing Solar Photovoltaic (PV) Systems on City of London's Municipal Buildings and Properties - City of London
As directed by Council, Civic Administration is implementing the Phase 1 rooftop solar PV (photovoltaic) strategy for the implementation of generating systems on City of London property. This strategy applies specifically to the small FIT (feed-intariff) project application window.

Last Modified: 10 October 2014 Size: 85 KB
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
Sponsorships and Donations Policy - Municipality of Port Hope
While encouraging business and community relationships, the Municipality recognizes that it has a responsibility to provide as safe and secure an environment as possible for all residents.

Last Modified: 23 September 2014 Size: 123 KB
Staff Report on Council Support for School Board Solar Projects - Town of Caledon
REPORT DP-2013-009: For Council Support of Peel District School Board Solar Projects for Various Properties in the Town of Caledon. REPORT DP-2012-071: Green Energy & Green Economy Act Update: Changes and Implications Economy Act update

Last Modified: 23 September 2014 Size: 236 KB
Staff Report on Proposed Land Leases for Solar Power Production Facilities - City of London
The purpose of this report is to provide Council with an update on the status of renewable energy development in London as it relates to the recently enacted Green Energy Act and Feed-In-Tariff (FIT) rates offered by the Ontario Power Authority.

Last Modified: 23 September 2014 Size: 364 KB
Transient Accommodation Tax
The United Townships of Head, Clara and Maria's report to Council on the Transient Accommodation Tax (Municipal Accommodation Tax).
Updating the Development Charges Bylaw - Regional Municipality of York
There is a rationale for higher development charges in York.

Last Modified: 23 September 2014 Size: 2 MB
User Fee Review: Building Permit Fees - Town of Halton Hills
This analysis calculates fee rates that would recover the full cost of administering and enforcing the Building Code during building construction over a five year period between 2011 and 2015.

Last Modified: 1 October 2014 Size: 237 KB
User Fee Review: Development Application Fees - Town of Halton Hills
This analysis calculates fee rates that would recover the full cost of providing development application review services over a five year period between 2011 and 2015.

Last Modified: 1 October 2014 Size: 364 KB
User Fee Review: General Fees - Town of Halton Hills
This analysis calculates fee rates that would recover the full cost of providing general user fee services over a five year period between 2011 and 2015.

Last Modified: 1 October 2014 Size: 598 KB

Analytical Tools

Budget Visualization Tool
As part of Clearwater County's website redevelopment, Clearwater County developed the Budget Visualization Tool which allows the municipal budget to be uploaded to the website and linked directly to background information also contained on the site. This allows viewers to easily sort through information without being bogged down in large files or unwanted information.

Last Modified: 23 September 2014 Size: 42 KB
Bylaw Drafting Manual
Local Government Administration Association: Bylaw Drafting Manual.

Last Modified: 23 September 2014 Size: 292 KB
ByLaw Drafting Paper
Local Government Management Association: Bylaw drafting paper
Data Collection Tools
One of the chief difficulties people encounter when trying to identify the root causes of issues is a lack of information.

Last Modified: 18 March 2014 Size: 474 KB
Delivering Project Success
This project management best practices Guide is a tool to help Project Owners successfully meet their obligations under their Contribution Agreement.

Last Modified: 23 September 2014 Size: 3 MB
Financial Dashboard for Website - City of Waterloo
The City of Waterloo created a financial dashboard on the city's fiscal health for members of the the public.

Last Modified: 23 September 2014 Size: 884 KB
Fiscal Impact Analysis: What It Is and How to Use It
In the budget or finance office, fiscal impact analysis can be used to assist in capital improvement programming, to forecast revenues and to project a jurisdiction’s financial position in future years. Fiscal impact analysis provides an opportunity for finance officers and local officials to examine the costs of providing services and how they can be funded.

Last Modified: 1 October 2014 Size: 82 KB
Force Field Analysis
Force field analysis is a method for listing, discussing and evaluating the various forces for and against a proposed change. When a change is planned, force field analysis helps you look at the big picture by analyzing all of the forces impacting the change and weighing the pros and cons.

Last Modified: 18 March 2014 Size: 476 KB
How to Design a General Practice
This tool will assist you in identifying generic steps to take when designing a practice.

Last Modified: 23 September 2014 Size: 181 KB
Multi-Criteria Analysis: A Manual
This manual provides guidance for Government officials and other practitioners on how to undertake and make the best use of multi-criteria analysis (MCA) for the appraisal of options for policy and other decisions, including but not limited to those having implications for the environment. It covers a range of techniques which can be of practical value to public decision makers and are increasingly being used in the UK and in other countries.

Last Modified: 10 October 2014 Size: 2 MB
Municipal Planning and Financial Tools for Economic Development
This handbook provides descriptions of planning and financial tools that can be used to support municipal goals for economic development, along with snapshots and case studies on how other jurisdictions are capitalizing on their assets. A municipal checklist for investment readiness is also presented, based on a sustainable economic and land-use planning perspective.

Last Modified: 23 September 2014 Size: 3 MB
Root Cause (Fishbone) Analysis
People try to solve problems quickly and in some instances actually make the problem worse by not truly understanding the root cause of the issue. The fishbone diagram is another simple tool with powerful results.

Last Modified: 23 September 2014 Size: 479 KB
Sample Project Management Roadmap
A sample project management framework provided my Alberta Municipal Affairs and the Municipal Excellence Network.

Last Modified: 23 September 2014 Size: 77 KB

Budgeting and Financial Planning

Are There Trends in Local Finance?
A cautionary note on comparative studies and normative models of local government finance

Last Modified: 18 March 2014 Size: 391 KB
Are There Trends in Local Finance?
A cautionary note on comparative studies and normative models of local government finance

Last Modified: 30 January 2015 Size: 391 KB
Budget and Financial Controls Policy - Parry Sound - Aug 12 2015
The Town of Parry Sound adopted a policy for creating the budget, amendments to the budget and reporting variances to budget to Council.

Last Modified: 29 October 2015 Size: 236 KB
Budget Presentation - Township of Alnwick/Haldimand
A presentation of the township's budget - process, highlights etc - at a public meeting

Last Modified: 1 October 2014 Size: 986 KB
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
Citizen's Guide to the Municipal Budget Process
Created by the Village of Valemount, this guide is an introduction ot the municipal budget process for its citizens.
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
Corporate Business Case Development Guidelines
The City of Ottawa's development guidelines for a Corporate Business Case (March 2017)
Corporate Business Case Template
The City of Ottawa's corporate template for business cases.
Cost Estimate Template
Cost estimate template from the City of Ottawa. In excel format
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
Demystifying the Municipal Budget and Long Term Financial Plan
A 2015 presentation by the City of Thunder Bay outlining the municipal budget and long term financial plan.
Draft Budget Presentation
The Municipality of North Grenville's draft budget presentation for 2017
Drinking Water Quality Management System Financial Plan
The Municipality of Dutton-Dunwich's Drinking Water Quality Management System Financial Plan
Financial Management Bylaw - United Counties of Leeds and Grenville
BY -LAW NO. 11-43 -Being A BY-LAW to provide for the Financial Management of the United Counties of Leeds and Grenville

Last Modified: 23 September 2014 Size: 374 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
Financial Plan for the District of Tofino
BYLAW NO. 1089, 2009-- A Bylaw to Adopt the 2009 - 2013 Financial Plan for the District of Tofino

Last Modified: 23 September 2014 Size: 27 KB
Financial Sustainability of Local Government in Tasmania
A Report for the Local Government Association of Tasmania by Access Economics PTY Limited.

Last Modified: 23 September 2014 Size: 820 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
Measuring Fiscal Capacity: Representative Expenditures
Representative Expenditures: Addressing the Neglected Dimension of Fiscal Capacity by Robert W.Rafuse, JR

Last Modified: 1 October 2014 Size: 4 MB
Multi-Year Budgeting Policy - The City of Calgary
The City of Calgory: The purpose of this policy is to stipulate the approach to multi-year budgeting and business planning.

Last Modified: 23 September 2014 Size: 53 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
Municipality of French River - Approved Budget 2013
Detailed budget with changed items highlighted

Last Modified: 23 September 2014 Size: 9 MB
Parry Sound - 2015 Budget Planning Session Presentation
2015 Budget Planning Session Presentation by the Town of Parry Sound.

Last Modified: 17 October 2015 Size: 1 MB
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
Planning and Costing for the Regional Plan
Costing out sprawl...density is more efficient.

Last Modified: 23 September 2014 Size: 1 MB
Planning and Costing Halifax Regional Municipality
Planning and Costing Halifax Regional Municipality, Nova Scotia

Last Modified: 24 September 2014 Size: 1 MB
Region of York - 2019 Long-Term Debt Management Plan
Outlines the long-term debt and financial obligations for the Region of York as they prepare their 2019 budget
Region of York - 2019 Regional Fiscal Strategy
York Region's 2019 fiscal strategy, with principles that guide the region's budget for 2019-22
Report to Council on C. D. Howe Report (“Baffling Budgets”) - City of Markham
The C. D. Howe report states that reading and comparing municipal budgets and financial reports are “baffling” because reporting standards are not in place across the sector. A response to the C. D. Howe report is provided by the City of Markham.

Last Modified: 23 September 2014 Size: 770 KB
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 for Financial Budgeting Software - Features and Functionality Matrix
RFP for Financial Budgeting Software- Features and Functionality Matrix

Last Modified: 10 October 2014 Size: 522 KB
Request for Proposal for Financial Budgeting Software - Information Technology
RFP for Financial Budgeting Software - Information Technology

Last Modified: 10 October 2014 Size: 525 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 Financial Management of the United Counties of Leeds and Grenville
BY- LAW No.11-43 -- Being A BY-LAW to provide for the Financial Management of the United Counties of Leeds and Grenville

Last Modified: 24 September 2014 Size: 374 KB
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
Tying Your Budget to Your Strategic Plan
PPT on Business Strategy

Last Modified: 23 September 2014 Size: 558 KB
Water and Wastewater Financial Plan - Municipality of Greenstone
The Municipality of Greenstone's 2015 Water and Wastewater Financial Plan.
Water Authority and Financial Plan - City of Thunder Bay
City of Thunder Bay Environment Division - Water Authority and Financial Plan

Last Modified: 10 October 2014 Size: 777 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
Water Financial Plan
2015 Water Financial Plan from the City of North Bay
Water Financial Plan - City of Thunder Bay
In preparing this Financial Plan, the financial impacts of the drinking water system have been considered.

Last Modified: 23 September 2014 Size: 777 KB
Water Financial Plan - London
The City of London's 2015 Water Financial Plan.
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

Data Files

Municipal Population and Household Data - Ontario 2016 Census
This dataset contains population and household data for all 444 Ontario municipalities. It is adapted from the 2016 census division and census subdivision data released by Statistics Canada in February 2017. The dataset also contains Ministry of Municipal Affairs municipal ID codes (MUNID) for easy merging with financial information return (FIR) data. Data format: CSV.

Debt and Investment

Borrowing By-Law - City of Oshawa 2015
Borrowing by-law by City of Oshawa

Last Modified: 1 April 2016 Size: 537 KB
Capital Financing and Debt Management Policy - Parry Sound - March 3 2015
The Town of Parry Sound adopted a debt management and capital financing policy to provide controls and guidance around the issuance of debt and financing of capital assets.

Last Modified: 20 October 2015 Size: 337 KB
Capital Financing and Debt Policy
The Regional Municipality of York's policy on capital financing and debt.
City of Oshawa 2016 Annual Investment Report
The City of Oshawa's annual investment report (2016)
City of Sarnia - Loan-specific refinancing by-law
This by-law was created by the City of Sarnia authorizing the refinancing of a loan with a financial institution.

Last Modified: 11 July 2016 Size: 115 KB
Investment Policy - City of Kenora
The goal of the City investment policy shall be to set out the guiding principles and establish a statement of the City’s investment policies and goals for the purpose of investing public funds, including those funds held by the Kenora Citizens’ Prosperity Trust Fund, while meeting the related statutory requirements.

Last Modified: 23 September 2014 Size: 106 KB
Investment Policy - Municipality of French River
This policy establishes guidelines for municipal investments, as defined by and in compliance with the requirements of s. 418 to s. 420 of the Municipal Act, 2001 and of O.Reg.438/97. The goals of this policy are to ensure compliance with legislation and to establish a reporting practice to council, where, at least annually, a full disclosure of information relating to municipality held investments is provided.

Last Modified: 23 September 2014 Size: 59 KB
Investment Policy - Town of Ajax
This policy governs the investment of surplus cash, reserve and reserve funds and sinking funds of the Town of Ajax in accordance with the Municipal Act 2001 (as amended) and Ontario Regulation 438/97 (as amended).

Last Modified: 23 September 2014 Size: 79 KB
Investment Policy - Town of Aylmer
This policy establishes guidelines for municipal investments, to ensure compliance with legislation and to establish a reporting practice to council to provide a full disclosure of information relating to municipally held investments.

Last Modified: 23 September 2014 Size: 25 KB
Investment Policy Statement - City of Thunder Bay
This policy statement identifies the key factors bearing upon investment decisions for the City of Thunder Bay's Investment Portfolio and provides a set of written guidelines for the management of its assets.

Last Modified: 23 September 2014 Size: 1 MB
Region of York - 2019 Capital Financing and Debt Policy
York Region's policy governing the use and administration of capital financing and debt
Temporary Borrowing By-Law - City of Ottawa 2015
Report to Finance and Economic Development Committee and Council for temporary borrowing by-law 2015-2017 by City of Ottawa

Last Modified: 1 April 2016 Size: 154 KB
Temporary Borrowing ByLaw for Blue Mountain 2018
Temporary Borrowing ByLaw for Blue Mountain 2018

Last Modified: 7 April 2020 Size: 77 KB
Temporary Borrowing ByLaw for Bracebridge 2006
Temporary Borrowing ByLaw for Bracebridge 2006

Last Modified: 7 April 2020 Size: 791 KB
Temporary Borrowing ByLaw for North Bay 2013
Temporary Borrowing ByLaw for North Bay 2013

Last Modified: 7 April 2020 Size: 181 KB
York Region Investment Policy
York Region's 2016 Investment Policy.

Economic, Community and Sustainable Development

2015 Financial Report - Brantford
The City of Brantford's 2015 Financial Report.
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
Are You Considering Brownfeild Development?
Written by BDO Canada, an overview of considerations for brownfield development.
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
By-Law to Adopt a Community Improvement Plan
The City of Hamilton's 2016 by-law to adopt the Downtown and Community Renewal Community Improvement Plan.
By-Law to Designate Downtown and Community Renewal
2016 by-law from the City of Hamilton to designate the downtown and community renewal community improvement project area.
ByLaw to License, Regulate and Govern Certain Trades and Occupations - City of Kingston
CITY OF KINGSTON --BY-LAW NO. 2003-4. Being a By-Law to license, regulate and govern certain trades and occupations.

Last Modified: 23 September 2014 Size: 58 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 Consultation and Action Plan - Municipality of Tweed
A New Direction: Our citizens’ vision of an Integrated Community Sustainability Plan (ICSP) for the Municipality of Tweed

Last Modified: 23 September 2014 Size: 3 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
Decision on Appeal Against Orangeville Development Charges - Town of Orangeville
Town of Orangeville -By-law No. 78-2009. Decision on Appeal Against Orangeville Development Charges

Last Modified: 23 September 2014 Size: 483 KB
Every Drop Counts - Reducing the Energy and Climate Footprint of Ontario's Water Use
The 2016/2017 Annual Energy Conservation Progress Report of the Environmental Commissioner of Ontario.
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
Greater Sudbury 2015 Financial Report
The City of Greater Sudbury's 2015 Financial Report.
Green Building Standards Research Report
Written for the City of Cambridge, this 2015 report looks at sustainable building practices.
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
Long-range Financial Plan III 2003 (Part 1 and Part 2): Financial Profile of the City of Ottawa
This is the third long-range financial planning document developed since amalgamation. This wide-ranging document provides a financial profile of the City’s expenditures, revenues, assets and liabilities and a 10-year forecast of capital needs along with a four-year term of Council operating forecast.

Last Modified: 1 October 2014 Size: 2 MB
Municipal Finance and the Pattern of Urban Growth
Message to cities: If you don’t like sprawl, don’t make it worse, says C.D. Howe Institute study

Last Modified: 23 September 2014 Size: 208 KB
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
Requirements of the Brownfields Financial Tax Incentive Program
Municipalities apply to the Ministry of Municipal Affairs and Housing (MMAH) on behalf of a brownfields property owner for this program.

Last Modified: 23 September 2014 Size: 55 KB
Staff Report on New Model to Enhance Toronto's Economic Competitiveness
Specifying implementation requirements for an asset transfer policy

Last Modified: 23 September 2014 Size: 220 KB
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
Strategy for the Future: Covering Economy, Community, Tourism and Culture
A Strategy for the Future: Covering Economy, Community, Tourism and Culture

Last Modified: 10 October 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 Buildings and their Financial Implications
PPT- Sustainable Buildings and their Financial Implications. :: Why we did this renovation; ? LEED certification; ? What we did; ? How it pays off

Last Modified: 23 September 2014 Size: 2 MB
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
Urban Stormwater Fees: How to Pay for What We Need
A report by the Environmental Commissioner of Ontario on the benefits and drawbacks of urban stormwater fees

Funding Programs

Agreement for the Transfer of Federal Gas Tax Revenues
Gas Tax Funding will provide Ontario communities with a source of stable, predictable and long-term funding towards Environmentally Sustainable Municipal Infrastructure to help them address their infrastructure needs and meet sustainability objectives. Gas Tax Funding is incremental to federal, provincial and municipal infrastructure funding available to Municipalities and the 100% GST rebate available to all Municipalities.

Last Modified: 23 September 2014 Size: 271 KB
Business Plan Template and Planning Guide - MaRS
This document contains information and guidance on creating a business plan, including a template. Visit the source webpage for additional links including links to download the various templates, related articles and workbooks: http://www.marsdd.com/articles/investor-engagement-business-plan-template/

Last Modified: 14 July 2014 Size: 160 KB
Community Vibrancy Fund Agreement: Solar
The Community Vibrancy Fund Contributions are made in consideration of the County’s agreement to appropriately recognize the value to the community of the Solar Project and the Proponent’s investment within Haldimand County

Last Modified: 1 October 2014 Size: 111 KB
Community Vibrancy Fund Agreement: Wind
The Community Vibrancy Fund Contributions are made in consideration of the County’s agreement to appropriately recognize the value to the community of the Wind Project and the Proponent’s investment within Haldimand County.

Last Modified: 1 October 2014 Size: 107 KB
Letter of Credit Policy - Town of Ajax
The policy covers letters of credit accepted by the Town of Ajax, with the majority of the letters of credit received relating to development activity.

Last Modified: 23 September 2014 Size: 78 KB
Municipal Rural Infrastructure Fund Agreement
The purpose of this Agreement is to provide a joint framework for the implementation of COMRIF, which is made possible by Canada’s contribution, together with Ontario’s contribution.

Last Modified: 23 September 2014 Size: 235 KB
Ontario Disaster Relief Assistance Program
The program provides financial assistance within the declared disaster area to restore damaged public infrastructure and/or private property to pre-disaster condition, when the cost of restoration exceeds the financial capacity of the affected individuals, municipality and community at large.

Last Modified: 23 September 2014 Size: 342 KB
Preparing a Business Case - Guide to Grant Writing and Funding Municipal Projects
This short guide by the Government of Ontario provides information on how to make an effective business case for planning and funding municipal and community projects, as well as for grant applications. Includes links to additional resources. From: http://www.omafra.gov.on.ca/english/busdev/facts/02-023.htm

Last Modified: 4 September 2013 Size: 182 KB
Writing Funding Proposals and Grants Guide for Municipalities - Delaware
This helpful except from 'Healthy Communities: A Resource Guide for Delaware Municipalities contains useful information on writing funding proposals and grant applications. Topics covered include the grant writing planning process, the anatomy of a proposal, and additional linked resources for writing a grant proposal.

Last Modified: 30 August 2013 Size: 132 KB

Human Resources

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
Appointment and Delegation of Treasurer and Deputy Treasurers By-law of Hamilton
A by-law that covers the appointment of the Treasurer and Deputy Treasurer role as well as delegation of authority from the Treasurer to the Deputy Treasurer.

Last Modified: 30 August 2013 Size: 71 KB
Banking Signing Authority Policy (2016)
The Town of Milton's policy for banking signing authority.
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
Closed Meeting Policy
The Town of Whitby's Closed Meeting Policy.
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
Code of Conduct for Employees
The City of Cambridge's Code of Conduct for Employees
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 Authority Policies
A bylaw to delegate authority pursuant to the Municipal Act

Last Modified: 24 September 2014 Size: 263 KB
Delegation of Authority Policies - Municipality of Sioux Lookout
BY-LAW NO. 90-07 -- A Bylaw to establish a delegation of powers and ducties policy.

Last Modified: 3 October 2014 Size: 128 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
Employee Code of Conduct Policy
The Town of Oakville's Code of Conduct for Employees
Evolving Role of the Treasurer and What it Means to the Chief Administrative Officer (CAO) and the Organization
What is the role and responsibilities of the Treasurer, and what it means to the CAO and the municipality.

Last Modified: 20 October 2014 Size: 406 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
Mileage Reimbursement Rate Policy
The City of Brantford's 2015 Mileage Reimbursement Rate Policy.
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
Recorded Information Management Policy and Records Retention Schedule - City of Kingston
BY-LAW NO. 2008-182 - A BY-LAW to adopt the recorded information management policy and records retention schedule for the City of Kingston .

Last Modified: 24 September 2014 Size: 1 MB
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
Repayment of Expenses for Conference, Workshop, Training Session, Meeting etc.
The purpose of this policy is to establish a standard procedure for the payment of expenses incurred by employees to attend a conference, workshop, training session or meeting.

Last Modified: 24 September 2014 Size: 504 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
Signing Authority Policy (2014)
The signing authority policy from the United Townships of Head, Clara & Maria.
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
Travel and Business Expenses Policy
The City of Windsor's 2014 Travel and Business Expenses Policy
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

Infrastructure and Asset Management

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.
2018 RFP - AMP for Town of Huntsville
This request for proposal to create an asset management plan for the Town of Huntsville includes new requirements under O. Reg. 588/17
A Guide To Developing a Municipal Asset Management Policy
This guide outlines the principles and components of an asset management policy and contains an example policy that can be easily adapted and used by municipalities.

Last Modified: 20 October 2014 Size: 501 KB
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 Inventory Spreadsheet
An inventory spreadsheet template.

Last Modified: 1 October 2014 Size: 1 MB
Asset Management at Ministry of Transportation
MTO use Asset Management to develop the Capital Program

Last Modified: 10 October 2014 Size: 788 KB
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 BC: Project Report
The complete asset management roadmap is provided in the document “Asset Management Roadmap'.

Last Modified: 1 October 2014 Size: 1 MB
Asset Management Governance Framework for Canada
Sustainability of communities • building environmental, financial and social resilience and adaptability to face a changing world

Last Modified: 10 October 2014 Size: 1 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 Planning
A way forward for the City of Yellowknife

Last Modified: 1 October 2014 Size: 5 MB
Asset Management Planning for Ontario Municipalities
Developing an Asset Management Plan is an opportunity to right-size your operations.

Last Modified: 24 September 2014 Size: 1 MB
Asset Management Policy
Parry Sound's 2017 Asset Management Policy
Asset Management Policy (2017)
The Town of Parry Sound's policy on asset management and how to apply its practices.
Asset Management Policy - Township of Huron-Kinloss
The Township of Huron-Kinloss has created a policy on asset management. Dated 2017.
Asset Management Policy and Strategy (2017)
The Town of the Blue Mountain's policy on asset management and strategy.
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
Building Community Resilience Through Asset Management
A handbook and toolkit written by the Government of Alberta on asset management practices.
Building Together: Jobs and Prosperity for Ontarians
The purpose of this plan is to chart a course forward for Ontario’s infrastructure.

Last Modified: 1 October 2014 Size: 14 MB
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
Case Study of User and External Components of Municipal Infrastructure Rehabilitation Costs
The main objective of this client report is to establish a general procedure to quantify user components of social costs related to municipal infrastructure rehabilitation and construction projects.

Last Modified: 1 October 2014 Size: 4 MB
Choosing the Right ERP Solution - Enterprise Resource Planning
This short article by www.erp-guidebooks.com provides a brief overview on what you need to know and think through when deciding on a specific ERP solution.

Last Modified: 3 September 2013 Size: 72 KB
Choosing the Right ERP Vendors - Enterprise Resource Planning
This article by www.erp-guidebooks.com provides useful tips on choosing an ERP vendor.

Last Modified: 24 September 2014 Size: 102 KB
City Council Update with Guelph Mayor Guthrie - Corporate Asset Management
To engage local citizens with the proposed policy framework for the City of Guelph's corporate asset management plan, Mayor Cam Guthrie has created a video summary of the City's plans and framework.
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 Policy
The CAM Policy defines Council’s expectations around the management of the City’s physical assets.

Last Modified: 1 October 2014 Size: 297 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
Comptabilisation des Immobilisations Corporelles
Accounting for Tangible Capital Assets

Last Modified: 24 September 2014 Size: 411 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
Do You Need Accounting or ERP Software - Enterprise Resource Planning
This short article by www.erp-guidebooks.com provides some information to help you decide if you actually need an ERP system or if what you need is Accounting Software.

Last Modified: 24 September 2014 Size: 93 KB
Do You Need an ERP System - Enterprise Resource Planning
This articles by www.erp-guidebooks.com provides guidance on deciding if you need and ERP system or not, and why.

Last Modified: 3 September 2013 Size: 65 KB
Facilities Condition Assessment Rating and Reporting
A description for condition assessments for municipal facilities including picture examples.
Facilities Condition Checklist
Facilities condition checklist from the Township of Malahide.
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
Getting Started - Asset Management
A toolkit user guide for building an asset management program from the Government of Alberta.
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 Developing a Municipal Asset Management Policy
This guide outlines the principles and components of an asset management policy and contains an example policy that can be easily adapted and used by municipalities.

Last Modified: 10 October 2014 Size: 497 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
Huron-Kinloss Asset Management Policy
The Township of Huron-Kinloss' Asset Management Policy from October 2017
Implementation and Monitoring of Effective Asset Management Strategies
Maintenance and asset data is extremely valuable information for predicting the future. This information can be used for technical and economic decision making.

Last Modified: 24 September 2014 Size: 581 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 Guide to Tangible Capital Assets for Municipalities
There are five critical questions to consider when preparing your TCA listing:

Last Modified: 20 October 2014 Size: 416 KB
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
Indicators for the Assessment of the Performance of Core Public Infrastructure
Includes a literature review of the Canadian state-of-practice, and recommends a set of indicators for which performance measures will be developed.

Last Modified: 24 September 2014 Size: 5 MB
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
Region of York - Tangible Capital Asset Policy
York Region's framework for asset accounting and asset management processes
Region of York's Corporate Asset Management Policy
York Region's policy to support a consistent, coordinated and affordable approach to asset management acros regional departments
Relationship of PSAB 3150 and Asset Management
A presentation arguing that delivering a PSAB statement without at least considering asset management use is a missed opportunity.

Last Modified: 1 October 2014 Size: 1 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
Request for Proposal for Asset Management Plan Development
A template for a Request for Proposal for asset management plan development.

Last Modified: 20 October 2014 Size: 140 KB
Request for Proposal for Asset Management Plan Development - Town of Cochrane
The Municipality would like to have a phased approach to the project, beginning with the development of a State of Infrastructure Report.

Last Modified: 20 October 2014 Size: 164 KB
Request for Proposal for Asset Management Plan Development - Town of Hearst
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: 20 October 2014 Size: 449 KB
Request for Proposal for Asset Management Plan Development - Township of McKellar
Request for consultant to provide the Township of McKellar with a Municipal Asset Management Plan and an Expression of Interest submission to the Municipal Infrastructure Investment Initiative (MIII)- Capital Program.

Last Modified: 20 October 2014 Size: 111 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
Sidewalk Condition Checklist
A template checklist for sidewalk condition assessment.
Sidewalks Condition Assessment
Image examples to determine sidewalks condition assessments from the Township of Malahide.
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
Transitioning to Full Accrual Accounting
PSAB Presentation to EOTA.

Last Modified: 24 September 2014 Size: 2 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
Waterloo's Comprehensive Asset Management Approach
A presentation on asset management approaches by the City of Waterloo for the CNAM 2017 Conference
Working Paper of the Infrastructure Table: Provincial-Municipal Fiscal and Service Delivery Review
Modelling done for the infrastructure table, one of the joint provincial-municipal tables involved in the Provincial-Municipal Fiscal and Service Delivery Review, shows that future fiscal requirements for infrastructure are much larger than the resources available to meet them.

Last Modified: 10 October 2014 Size: 480 KB

Procurement and Tendering

A Guide to Developing Procurement Bylaws
A guide to developing Procurement Bylaws as per the Municipal Act, 2001. Created by the Government of Ontario

Last Modified: 13 April 2016 Size: 629 KB
Banking Services Request for Proposal - City of Greater Sudbury
Request for Proposal (RFP) for providing banking services with appendums.

Last Modified: 30 October 2014 Size: 830 KB
Banking Services Request for Proposal - City of Thunder Bay
Request for Proposal (RFP) for providing professional banking services.

Last Modified: 30 October 2014 Size: 400 KB
Corporate Procurement Policy
The City of Vaughan's 2017 corporate procurement policy.
Green Procurement By-Law - Township of Armour
A by-law by the Township of Armour to adopt a Green Procurement Policy
Green Procurement Policy
The Township of Armour's 2016 green procurement policy
Library Feasibility and Justification Study RFP - North Perth, ON
Request for Proposal for Library Feasibility and Justification Study.

Last Modified: 3 February 2015 Size: 132 KB
Procurement of Goods and Services Policy (2017)
The City of London's revised policy on the procurement of goods and services.
Procurement Policies and Procedures (2016)
The Town of Hearst's policy and procedures for procurement within the municipality.
Procurement Policy (2017)
The City of Hamilton's procurement policy.
Procurement Policy - Corporation of the Township of Scugog
Procurement By-Law No. 122-07. To provide for the procurement of goods.

Last Modified: 30 October 2014 Size: 70 KB
Procurement Policy and Procedures (2017)
The Municipality of North Perth's procurement policy and procedures. Updated in 2017.
Procurement Policy and Procedures and By-Law
The City of Burlington's 2015 procurement policy and procedures as well as the accompanying by-law.
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 and Procurement Policy - Wellington North
The 2015 Purchasing and Procurement Policy for the Township of Wellington North
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
Region of York's Fuel Price Hedging Program
York Region's report on the 2012 Fuel Price Hedging Program
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
Request For Proposal - Banking Services Draft - Kingsville - 2015
Request for Proposal (RFP) for providing professional banking services.

Last Modified: 29 October 2015 Size: 130 KB
Request for Quotation for Janitorial Services -Town of Cochrane
The Corporation of the Town of Cochrane Request for Quotation Janitorial Services - Inquiry No. 2013-01

Last Modified: 24 September 2014 Size: 53 KB
Requests for Proposals and the Bidding Process
Do Contract “A”obligations apply to an RFP process? Are there other legal considerations beyond a concern about Contract A liabilities?

Last Modified: 24 September 2014 Size: 127 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

Public Engagement

A Guide to Municipal Accountability, Transparency and Confidentiality in Ontario
The Ministry of Municipal Affair's 2016 guide to municipalities.
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
Accountability and Transparency By-law - Township of Chapleau
This document provides an example of a 2010 Accountability and Transparency by-law from the township of Chapleau.

Last Modified: 1 October 2014 Size: 23 KB
Accountability and Transparency Policy (2016)
The City of Owen Sound's policy on accountability and transparency from January 2016.
Accountability and Transparency Policy - Magnetawan
The Municipality of Magnetawan's 2017 Accountability and Transparency policy and bylaw.
Building Digitally Inclusive Communities
A brief guide to the proposed framework for Digitally Inclusive Communities. for any community-building effort.

Last Modified: 24 September 2014 Size: 1016 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
Ontario Ombudsman Annual Report 2016-2017
The Ontario Ombudsman's Annual Report from 2016/17 which includes a year in review as well as case studies.
Public Engagement and Communications Plan (2017)
The Municipality of Central Elgin's public engagement and communications plan for Port Stanley.
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 Engagement Guide and Workplan
The Town of Oakville's Public Engagement Guide which includes steps for creating a work plan and process.
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
The County of Wellington's 2017 Social Media Policy.
Social Media Policy (2016)
The Township of Springwater's Social Media Policy from 2016.
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

Reserves and Reserve Funds

By-Law for Reserve and Reserve Funds (2017)
The Town of Collingwood's 2017 by-law to establish and maintain reserve and reserve funds.
By-Law to Adopt a Reserve and Reserve Fund Policy
A by-law created by the Municipality of Temagami on adopting a reserve and reserve fund policy.
Demonstrating a Risk Based Analysis of General Fund Reserve Requirements
This 2013 article contains information on primary risk factor analysis (revenue source stability, infrastructure, extreme events), secondary risk factor analysis (leverage, expenditure volatility, growth and community, liquidity) and makes recommendations. Focuses on Colorado Springs but useful for general application in other contexts.

Last Modified: 30 August 2013 Size: 2 MB
Parry Sound - Reserve and Reserve Fund Policy - August 12 2014.pdf
The Town of Parry Sound Reserve and Reserve Fund Policy

Last Modified: 17 October 2015 Size: 492 KB
Region of York - 2019 Reserve and Reserve Fund Policy
York Region's policy governing the use and management of reserves and reserve fund
Reserve and Resere Fund Policy - City of Waterloo
An example policy for resere and reserve funds from the City of Waterloo.
Reserve and Reserve Fund Policy - York Region
An example of reserve and reserve fund policy from York Region
Reserve Fund Policy
This policy is intended to set out the principles, mandatory requirements and guidelines for establishment, intention, maintenance, management and accounting treatment for Reserves and Reserve Funds, both obligatory and discretionary.

Last Modified: 24 September 2014 Size: 309 KB
Reserve Fund Policy - City of Victoria
An example of reserve fund policy of the City of Victoria.

Last Modified: 8 January 2015 Size: 71 KB
Reserve Fund Policy for United Counties of Leeds and Grenville
Reserve Fund Policy for United Counties of Leeds and Grenville Corporate Services Finance. This policy is intended to set out the principles, mandatory requirements and guidelines for establishment, intention, maintenance, management and according treatment for Reserves and Reserve Funds, both obligatory and discretionary.

Last Modified: 24 September 2014 Size: 309 KB
Reserves Policy (2017)
The Municipality of Hastings Highland's 2017 Reserves Policy.

Risk Management

A Good Crisis: Canadian Municipal Credit Conditions After the Lehman Brothers Bankruptcy
The analysis reveals the resilience of Canada’s municipal borrowers in the face of global credit shocks and the virtues of Canada’s tightly regulated system of municipal borrowing.
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
Adapting to Climate Change: An Introduction for Canadian Municipalities
This document is intended for elected municipal officials and senior municipal staff. It outlines decision-making processes to adapt to climate change and showcases municipal adaptation measures implemented across the country.

Last Modified: 8 January 2015 Size: 4 MB
Climate Finance for Canadian Cities: Is Debt Financing a Viable Alternative?
This paper explores climate financing, the provision of financing by private actors for projects intended to decrease carbon emissions or make cities more resilient to the impacts of climate change.
Enhancing Management Involvement with Internal Control
A research piece written by GFOA on internal control practices.
Internal Controls Policy
The Town of Amherstburg's Internal Control Policy
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
Privacy and Security Guidance for the MUSH Sector
Created by Dentons LLP, this document is intended to be used by decision makers in the MUSH Sector when considering using cloud services.

Last Modified: 15 March 2016 Size: 3 MB
Region of York's Insurance and Risk Management Policy
York Region's policy governing the utilization and application of insurance and risk management practices and procedures
Request for Proposal: Insurance and Risk Management
The Municipality is in the process of selecting an Insurer to provide insurance and risk management services.

Last Modified: 30 October 2014 Size: 682 KB
RFP - Insurance and Risk Management Services
A 2017 RFP for insurance risk management services for the Region of Niagara.
RFP - Municipal Insurance Broker Services
The Township of Cavan Monaghan's RFP for municipal insurance broker services.
RFP - Provision of General Insurance and Risk Management Program
A 2015 Request for Proposal for provision of general insurance and risk management program for the City of Orangeville.
Risk Management Policy
The City of Peterborough's 2017 Risk Management Policy
Water: The Next Frontier on the Path to a Low Carbon Economy
Created by WaterTap, this report outlines how new water technologies can help municipalities become a low carbon economy.

Services and Performance

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
Accountability and Transparency Policy - Corporation of the Township of Chapleau
By-Law No. 2010-14. Being a By-law to Adopt an Accountability and Transparency Policy for the Corporation of the Township of Chapleau

Last Modified: 30 October 2014 Size: 23 KB
Accountability and Transparency Policy of County Council and staff of the United Counties of Prescott and Russell
Policy No. : C1006. Accountability and Transparency Policy of County Council and staff of the UCPR

Last Modified: 1 October 2014 Size: 94 KB
Agreement for Sharing Information Technology(IT) Support Among Elgin County Lower Tiers
An example contract where the parties agree to exercise a co-operative approach to the respective needs of IT Support.

Last Modified: 30 October 2014 Size: 71 KB
Alternative Funding Mechanisms for Municipal Wastewater Treatment Plants
Municipal wastewater effluent is one of the most significant sources of pollution discharged into surface waters in Canada.

Last Modified: 1 October 2014 Size: 122 KB
Analysis of Asset Management, Accounting, Financing and Pricing Practices for Municipal Water and Wastewater Systems in Ontario
Ontario SuperBuild Corporation: PricewaterhouseCoopers LLP (PwC) was retained by Ontario SuperBuild Corporation to study the current asset management, accounting, financing and pricing practices for all municipal water and wastewater systems in the Province of Ontario.

Last Modified: 1 October 2014 Size: 2 MB
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 Establish New Water and Sewer Service Rates
Corporation of the township of Fauquier-Strickland: Being a By-Law to Established new water and sewer service rates for 2012.

Last Modified: 1 October 2014 Size: 110 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
Case Studies of Municipal Service Delivery Innovations
Case Studies of Municipal Service Delivery Innovations

Last Modified: 24 September 2014 Size: 1 MB
City of London Continuous Improvement Example in Waste Management
This article outlines the City of London's successful application of the Continuous Improvement performance strategy within Waste Management, which began in 1997.

Last Modified: 30 August 2013 Size: 177 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
Community Investment Grants Policy
The Municipality of Kincardine's policy on Community Investment Grants
Continuous Improvement Project Database
Continuous Improvement Project Database

Last Modified: 1 October 2014 Size: 812 KB
Cost Sharing Agreements for Road Improvements and Maintenance with Companies
Service agreements that the City of Sudbury negotiated with companies for road improvements and maintenance.

Last Modified: 1 October 2014 Size: 1 MB
Criteria for Eligibility, Conditions and Procedures for Grant Requests
Policy No.C/003. The United Counties of Prescott and Russell: Criteria for Eligibility, Conditions and Procedures for Grant Requests.

Last Modified: 1 October 2014 Size: 88 KB
Cross-Jurisdiction Collaboration: New Models for State, Regional and Local Governments
For this paper, Accenture analyzed more than 90 domestic and international case studies, conducted interviews with public sector leaders and gathered data from government websites and thought leadership from several think tanks.

Last Modified: 1 October 2014 Size: 4 MB
Drinking Water Distribution System: Financial Plan
Municipal Drinking Water Licence 019-101. Kitchener Utilities Drinking Water Distribution System Financial Plan.

Last Modified: 1 October 2014 Size: 673 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
Drinking Water System: Financial Plan
This financial plan has been prepared in accordance with Ontario Regulation 453/07.

Last Modified: 1 October 2014 Size: 230 KB
Embedding Transformational Change in Policing
Improving service while reducing costs

Last Modified: 1 October 2014 Size: 787 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
Final Report: Inter-Municipal Shared Services Initiative
The 13 municipal members of the Grande Alberta Economic Region resolved to investigate inter-municipal shared services.

Last Modified: 1 October 2014 Size: 1 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
Focus on Accountability: Outcome-Based Measures
In search of excellence: performance management in a competitive world.

Last Modified: 1 October 2014 Size: 220 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
Improving Public Service Delivery through Corporate Performance Benchmarking
This presentation introduces the phenomenon of Optimism Bias in public infrastructure project delivery, and defines and examines the prospect for benchmarking and bidder prequalification systems to redress it.

Last Modified: 1 October 2014 Size: 4 MB
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 Building Department Plans and Inspection Services Agreement
Sample of shared services agreement between the City of Timmins and the Township of Chapleau to review building plans and conduct mandatory on-site inspections under the Ontario Building Code.

Last Modified: 24 September 2014 Size: 179 KB
Inter-Municipal Fire Department Administrative Services Agreement
This agreement is an example of shared fire department administrative services between the Corporation of the Township of Lake Bays and the Corporation of the Town of Huntsville.

Last Modified: 1 October 2014 Size: 450 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 Regional Fire Training Agreement between 6 Municipalities
Six municipalities signed an agreement to share the service of a fire training officer.

Last Modified: 1 October 2014 Size: 173 KB
Inter-Municipal Transit Initiative in the Niagara Region Clerks Department
The purpose of this report is to keep Council apprised of discussions between area municipalities, transit providers and Regional Council on the subject of the creation of an inter-municipal transit service within the Region of Niagara.

Last Modified: 1 October 2014 Size: 806 KB
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
Measurement in the Municipal Government Strategic Plan
There is a link between strategic planning and performance measurement.

Last Modified: 1 October 2014 Size: 490 KB
Municipal Grants and Recognition Policy
The Township of Selwyn's policy on municipal grants and recognition
Open Data Policy - Greater Sudbury
Greater Sudbury's open data policy - November 26, 2015

Last Modified: 14 January 2016 Size: 110 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
Policy and Procedures on Applications for Municipal Grants
The City of Sarnia's policy and procedures for applications for municipal grants.
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
Request for Proposal for Provision of Land Ambulance Services
The Corporation of the country of Middlesex: Request for Proposal (RFP) for Provision of Land Ambulance Services.

Last Modified: 30 October 2014 Size: 3 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
RFP for Infrastructure Plan
RFP - Halifax Regional Infrastructure Plan for water and wastewater infrastructure
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
Shared Information Technology(IT) Services in an American Municipality
See Page 5: Public Technology Institute recognizes cities for technology excellence

Last Modified: 30 October 2014 Size: 3 MB
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
User-Pay Systems for Solid Waste Management in Canadian Municipalities
As the costs associated with waste disposal have risen over the past decade, the appropriateness of a system that does not discourage waste generation has become an important question.

Last Modified: 1 October 2014 Size: 2 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

Small and Rural Municipalities

Cost of Government in Small Size Municipalities
The purpose of the study is to provide empirical evidence on the cost of governance of municipal governments in Canada, in particular, small municipal governments, in order to inform the policy decision on the appropriate cost of governance that may be offered to self-governing First Nations.

Last Modified: 30 October 2014 Size: 156 KB
Municipal Asset Management and Financial Planning in Smaller Municipalities
Includes a detailed step by step description of an asset management and financial planning framework created for use in smaller municipalities, as well as a reflection and analysis into the challenges and learning experiences the Township of Scugog faced as a result of the project.

Last Modified: 1 October 2014 Size: 1 MB
Municipal Readiness for Economic Development
This booklet is designed for small and medium sized municipalities. It provides useful information on industrial development trends in southern Ontario, ways to attract development to your municipality, and a selfassessment questionnaire for municipalities to determine their economic readiness.

Last Modified: 1 October 2014 Size: 165 KB
Providing Public Services in Remote Areas
Governing remote areas raises different issues than governance of urban areas because of the small size of the population, the lack of concentration of population, and the high cost of living. These characteristics mean that expenditures per capita are often much higher in remote areas than in urban areas.

Last Modified: 1 October 2014 Size: 69 KB
Public Works in Small and Rural Municipalities
The purpose of this paper is to provide a synopsis of how various public works are managed in small and rural municipalities across Canada, and to to illustrate various approaches to public works management (chiefly financing, administration, and training).

Last Modified: 1 October 2014 Size: 111 KB
Senior Staff Attraction and Retention Measures in Small Rural Municipalities
Province wide examples of measures to attract and retain senior staff in small rural municipalities.

Last Modified: 3 November 2014 Size: 141 KB
Toward an Easy-To-Use Assessment Tool for Smaller Cities
The 10-point test of financial condition: an evolving method for assessing the financial condition of a smaller cities.

Last Modified: 1 October 2014 Size: 487 KB
Towards More Effective Rural Economic Development in Ontario (University of Guelph)
This research was published in 2003 by University of Guelph in collaboration with AMO, EDCO and others focuses on economic development priorities in rural Ontario communities.

Last Modified: 3 February 2015 Size: 169 KB
Transit Implementation Guidelines for Small Canadian Municipalities
Determining the feasibility of implementing a transit system in a small municipality requires examination of a number of factors or issues. Many municipalities considering transit are left unsure of the questions to ask when considering transit and how their community compares to common standards for transit implementation.

Last Modified: 1 October 2014 Size: 827 KB
Transport Report in Rural Nova Scotia
This report provides insights into the challenges facing transit and the providers in rural Nova Scotia, from geographical, cultural, and affordability challenges, with a review of the transit environment in selected rural communities in Nova Scotia.

Last Modified: 8 January 2015 Size: 382 KB
Voice for Rural and Northern Ontario
The purpose of this discussion paper is to serve as a reference point for future provincial policy development and implementation. The paper reflects the interests of rural and northern municipal governments in an effort to call attention to their communities’ needs and requirements so they can thrive and succeed.

Last Modified: 30 October 2014 Size: 311 KB

Taxes and Assessment

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
ARB New Rules and Practices for Processing Appeals in the 2017-2020 Assessment Cycle
The ARB new Rules of Practice and Procedure are effective as of April 1, 2017. This document highlights requirements that municipalities must currently address for the 2017-2020 assessment cycle.
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
Collection Policy: Water and Sewer Arrears
The following policies apply to the collection of unpaid water and sewer bills.

Last Modified: 1 October 2014 Size: 26 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
GST/HST Information for Municipalities
This guide explains how the goods and services tax/harmonized sales tax (GST/HST) applies to municipalities.

Last Modified: 1 October 2014 Size: 317 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
Municipal Price Index (MPI) Final Recommendations - City of Waterloo
A study on 31 municipalities and how they set property tax increases, evaluation of citizen affordability as well as information on the infrastructure deficit and public engagement.

Last Modified: 7 October 2014 Size: 520 KB
Municipal Price Index (MPI) Review Project - City of Waterloo
Report on broad method of setting tax rates, citizen affordability, and develop alternatives to MPI for setting annual property taxes.

Last Modified: 7 October 2014 Size: 1 MB
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
Property Tax Bill • Infrastructure Levy Separation
This City of Mississauga Property Tax Bill is an example of how the City’s infrastructure levy are separated and charged to residents in 2013.

Last Modified: 1 October 2014 Size: 142 KB
Property Tax Collection Policy (2017)
The Town of Parry Sound's policy on property tax collection.
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
RFP for Professional Services - Assessment and Property Taxation
A Request for Proposal from the City of Sault Ste. Marie to obtain professional services for assessment and property taxation support.
Sale of Lands for Tax Arrears Explanation - North Bay
This document contains a brief explanation of North Bay's approach to the sale of lands for tax appears purposes.

Last Modified: 1 October 2014 Size: 41 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
Tax Relief for Vacant and Excess Commercial Property Policy - North Bay
This document provides an example by-law for tax relief for certain types of vacant and excess commercial and industrial land property.

Last Modified: 1 October 2014 Size: 171 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
Water Rate Relief for Low Income Seniors and Disabled Persons Policy - Toronto
This document contains an example of a by-law for water rate relief from Toronto.

Last Modified: 1 October 2014 Size: 23 KB
 

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