Municipal Act, 2001, S. O. 2001, c
PART VII FINANCIAL ADMINISTRATION
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| PART VII
FINANCIAL ADMINISTRATION Fiscal year 285. (1) The fiscal year of a municipality and a local board of a municipality is January 1 to December 31. 2001, c. 25, s. 285 (1). Public hospitals (2) Despite subsection (1), the fiscal year of a public hospital which is a local board of a municipality is the fiscal year of a public hospital under the Public Hospitals Act. 2001, c. 25, s. 285 (2). Treasurer 286. (1) A municipality shall appoint a treasurer who is responsible for handling all of the financial affairs of the municipality on behalf of and in the manner directed by the council of the municipality, including, (a) collecting money payable to the municipality and issuing receipts for those payments; (b) depositing all money received on behalf of the municipality in a financial institution designated by the municipality; (c) paying all debts of the municipality and other expenditures authorized by the municipality; (d) maintaining accurate records and accounts of the financial affairs of the municipality; (e) providing the council with such information with respect to the financial affairs of the municipality as it requires or requests; (f) ensuring investments of the municipality are made in compliance with the regulations made under section 418. 2001, c. 25, s. 286 (1). Deputy treasurers (2) The municipality may appoint deputy treasurers who shall have all the powers and duties of the treasurer under this and any other Act. 2001, c. 25, s. 286 (2). Not required to be an employee (3) A treasurer or deputy treasurer is not required to be an employee of the municipality. 2001, c. 25, s. 286 (3). Liability limited (4) The treasurer or deputy treasurer is not liable for money paid in accordance with the directions of the council of the municipality unless the disposition of the money is expressly provided for under any Act. 2001, c. 25, s. 286 (4). Delegation (5) The municipality may delegate to any person all or any of the powers and duties of the treasurer under this or any other Act with respect to the collection of taxes. 2002, c. 17, Sched. A, s. 47. Continuation despite delegation (6) The treasurer may continue to exercise the delegated powers and duties, despite the delegation. 2002, c. 17, Sched. A, s. 47. Bonding requirement 287. (1) A municipality may require its treasurer, deputy treasurer and any other person designated by the municipality, as a condition of acting or continuing to act on behalf of the municipality, (a) to be bonded in the manner and to the extent designated by the municipality; and (b) to provide the municipality with proof of the designated bonding at the times and in the manner the municipality requires. 2001, c. 25, s. 287 (1). Interpretation (2) For the purposes of subsection (1), a person is bonded if there exists a bond, policy or guarantee contract which protects the municipality in the manner and to the extent designated by the municipality if the person does not faithfully perform his or her duties. 2001, c. 25, s. 287 (2). Proof of bonding (3) The council of a municipality shall require proof of the designated bonding to be produced for all persons who are required to be bonded under this section, (a) at a council meeting at least once each calendar year; and (b) with respect to a person who is newly appointed, at the first council meeting following the appointment. 2001, c. 25, s. 287 (3). Costs (4) The municipality shall pay the costs of the required bonding out of its general fund. 2001, c. 25, s. 287 (4). Other entities (5) This section applies with necessary modifications to a local board and a board, body or local authority established or exercising any power or authority with respect to municipal affairs under any Act in unorganized territory, other than a school board. 2001, c. 25, s. 287 (5). Endorsement of cheques 288. (1) Every cheque issued by a municipality shall be signed by the treasurer and the head of council. 2001, c. 25, s. 288 (1). Same (2) A municipality may designate persons to sign cheques in place of the treasurer or the head of council but the same person cannot be designated to sign in place of both of them. 2001, c. 25, s. 288 (2). Signature may be mechanically reproduced (3) A municipality may provide that the signatures on a cheque of the municipality be mechanically or electronically reproduced. 2001, c. 25, s. 288 (3). Yearly budgets, upper-tier 289. (1) An upper-tier municipality shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the upper-tier municipality including, (a) amounts sufficient to pay all debts of the upper-tier municipality falling due within the year; (b) amounts required to be raised for sinking funds or retirement funds; (c) amounts in respect of debenture debt of lower-tier municipalities for the payment of which the upper-tier municipality is liable; and (d) amounts required by law to be provided by the upper-tier municipality for any of its local boards, excluding school boards. 2001, c. 25, s. 289 (1). Detail and form (2) The budget shall, (a) in such detail and form as the Minister may require, set out the estimated revenues, including the amount the municipality intends to raise on all the rateable property in the municipality by its general upper-tier levy and on less than all the rateable property in the municipality by a special upper-tier levy under section 311, and the estimated expenditures; and (b) provide that the estimated revenues are equal to the estimated expenditures. 2001, c. 25, s. 289 (2). Allowance (3) In preparing the budget, the upper-tier municipality, (a) shall treat any operating surplus of any previous year as revenue that will be available during the current year; (b) shall provide for any operating deficit of any previous year; (c) shall provide for taxes and other revenues that in the opinion of the treasurer are uncollectible and for which provision has not been previously made; (d) may provide for taxes and other revenues that it is estimated will not be collected during the year; and (e) may provide for such reserves as the upper-tier municipality considers necessary. 2001, c. 25, s. 289 (3).
(4) Section 34 of the Assessment Act and section 353 of this Act apply with necessary modifications to the upper-tier municipality. 2001, c. 25, s. 289 (4). Yearly budget from boards, etc. (5) The upper-tier municipality may by by-law require that the current year’s budget of every board, commission or other body, for which the municipality is required by law to provide money, be submitted to the municipality on or before March 1 in each year and that the budget shall be in such detail and form as the by-law provides. 2001, c. 25, s. 289 (5). Yearly budget, local municipalities 290. (1) A local municipality shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality including, (a) amounts sufficient to pay all debts of the municipality falling due within the year; (b) amounts required to be raised for sinking funds or retirement funds; and (c) amounts required for any board, commission or other body. 2001, c. 25, s. 290 (1).
(2) The budget shall, (a) in such detail and form as the Minister may require, set out the estimated revenues, including the amount the municipality intends to raise on all the rateable property in the municipality by its general local municipality levy and on less than all the rateable property in the municipality by a special local municipality levy under section 312, and the estimated expenditures; and (b) provide that the estimated revenues are equal to the estimated expenditures. 2001, c. 25, s. 290 (2). Allowance (3) In preparing the budget, the local municipality, (a) shall treat any operating surplus of any previous year as revenue that will be available during the current year; (b) shall provide for any operating deficit of any previous year and for the cost of the collection of taxes and any abatement or discount of taxes; (c) shall provide for taxes and other revenues that in the opinion of the treasurer are uncollectible and for which provision has not been previously made; (d) may provide for taxes and other revenues that it is estimated will not be collected during the year; and (e) may provide for such reserves as the municipality considers necessary. 2001, c. 25, s. 290 (3).
(4) The local municipality may by by-law require that the current year’s budget of every board, commission or other body, other than an upper-tier municipality or school board, for which the municipality is required by law to levy a tax or provide money, be submitted to the municipality on or before March 1 in each year and that the budget shall be in such detail and form as the by-law provides. 2001, c. 25, s. 290 (4). Notice 291. (1) Before adopting all or part of a budget under section 289 or 290, or amending such a budget, a municipality shall give public notice of its intention to adopt or amend the budget at a council meeting specified in the notice. 2001, c. 25, s. 291 (1). Public statement (2) If a budget is not adopted or amended at the council meeting specified in a notice under subsection (1) but consideration of the matter is deferred, no further notice is required under subsection (1) if a public statement is made at the meeting that the matter has been deferred and that the municipality now intends to adopt or amend the budget at a later council meeting specified in the public statement. 2001, c. 25, s. 291 (2). Further deferral (3) If a budget is not adopted or amended at the council meeting specified in a public statement under subsection (2), no further notice is required under subsection (1) if a public statement is made at the meeting that the matter has been deferred and that the municipality now intends to adopt or amend the budget at a later council meeting specified in the public statement. 2001, c. 25, s. 291 (3). Change in financial reporting requirements, regulations 292. (1) If changes in the financial reporting requirements of a municipality or local board affect the operating surplus or deficit of the municipality or local board, the Minister may make regulations, (a) phasing-in or authorizing the municipality or local board to phase-in the changes in its budget over a period of years; and (b) governing the phase-in. 2001, c. 25, s. 292 (1). Retroactive (2) A regulation under this section may be retroactive to January 1 of the year in which the regulation is made. 2001, c. 25, s. 292 (2). Regulations, reserve fund 293. The Minister may make regulations, (a) requiring a municipality to establish a reserve fund designated for prescribed liabilities of the municipality which are incurred but not payable until later years; (b) defining “liabilities” of the municipality which are incurred for the purpose of clause (a); (c) requiring a municipality to make payments into the reserve fund to fund all or part of a prescribed liability at the prescribed times and in the prescribed manner; (d) prohibiting the municipality from changing the purpose for which the reserve fund is designated; (e) prescribing the conditions under which and the purposes for which the municipality may, (i) change the designation of all or any part of the reserve fund, and (ii) borrow from the reserve fund. 2001, c. 25, s. 293.
294. (1) The treasurer of a municipality shall in each year provide the Minister with a return containing information designated by the Minister with respect to the financial affairs of the municipality, at the times and in the manner and form designated by the Minister. 2001, c. 25, s. 294 (1). Offence (2) A treasurer who contravenes subsection (1) is guilty of an offence. 2001, c. 25, s. 294 (2). Tabulation (3) The Minister shall for each year prepare a tabulated statement of the returns received under this section for that year which shall be laid before the Legislative Assembly. 2001, c. 25, s. 294 (3). Publication of financial statements, etc. 295. (1) Within 60 days after receiving the audited financial statements of the municipality for the previous year, the treasurer of the municipality, (a) shall publish in a newspaper having general circulation in the municipality, (i) a copy of the audited financial statements, the notes to the financial statements, the auditor’s report and the tax rate information for the current and previous year as contained in the financial review, or (ii) a notice that the information described in subclause (i) will be made available at no cost to any taxpayer or resident of the municipality upon request; and (b) may provide the information described in subclause (a) (i) or (ii) to such persons and in such other manner as the treasurer considers appropriate. 2001, c. 25, s. 295 (1). Copy to be provided at no cost (2) If a request is made under subsection (1), the treasurer shall provide a copy of the information to the taxpayer or resident at no cost. 2001, c. 25, s. 295 (2). Auditor 296. (1) A municipality shall appoint an auditor licensed under the Public Accountancy Act who is responsible for, Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (1) is amended by the Statutes of Ontario, 2004, chapter 8, section 46, Table by striking out “Public Accountancy Act” and substituting “Public Accounting Act, 2004”. See: 2004, c. 8, ss. 46, Table; 51 (2). (a) annually auditing the accounts and transactions of the municipality and its local boards and expressing an opinion on the financial statements of these bodies based on the audit; (b) performing duties designated by the Minister; and (c) performing duties required by the municipality or local board which do not conflict with the duties designated by the Minister. 2001, c. 25, s. 296 (1). Scope (2) A duty designated by the Minister under this section may be general or specific in its application and may be restricted to the municipalities, local boards or auditors designated. 2001, c. 25, s. 296 (2). Term (3) An auditor of a municipality shall not be appointed for a term exceeding five years. 2001, c. 25, s. 296 (3). Non-employee (4) Despite any Act, the auditor of a municipality shall not be an employee of the municipality or of a local board of the municipality. 2001, c. 25, s. 296 (4). Reporting relationship (5) The auditor of a municipality shall report to the council of the municipality. 2001, c. 25, s. 296 (5). Inspection (6) The reports of the auditor provided to council under clauses (1) (a) and (b) are public records and may be inspected by any person at the clerk’s office during normal office hours. 2001, c. 25, s. 296 (6). Copies (7) A person may make copies of the reports upon payment of the fee established by the clerk which shall not exceed the lowest rate the clerk charges for copies of other records. 2001, c. 25, s. 296 (7). Separate opinion not required (8) An auditor is not required in any report to council to provide a separate opinion with respect to each reserve fund except as otherwise provided in any Act. 2001, c. 25, s. 296 (8). Payment of fees (9) Where an auditor of a municipality audits a local board, the municipality shall pay the fees of the auditor and may collect the fees as a debt of the local board payable to the municipality. 2001, c. 25, s. 296 (9). Joint boards (10) If a local board is a local board of more than one municipality, only the auditor of the municipality which is responsible for the largest share of the operating costs of the local board is required to audit the local board. 2001, c. 25, s. 296 (10). Consolidated statements (11) Where the financial statements of a municipality and a local board are consolidated, the municipality may require the local board to be audited as if it were part of the municipality, in which case, the auditor of the municipality is not required to provide a separate opinion with respect to the statements of the local board. 2001, c. 25, s. 296 (11). Separate auditor not required (12) Despite any Act, other than Part IX of the Education Act, a local board is not required to have its own auditor. 2001, c. 25, s. 296 (12). Unorganized territory (13) A board, commission, body or local authority established or exercising any power or authority with respect to municipal affairs under any Act in unorganized territory shall appoint an auditor and the provisions of this Act with respect to audits apply with necessary modifications to that board, commission, body or local authority. 2001, c. 25, s. 296 (13). Right of access 297. (1) The auditor of a municipality has right of access at all reasonable hours to all records of the municipality or any of its local boards. 2001, c. 25, s. 297 (1). Information (2) The auditor may require from the current and former members of council and local boards and from the current and former officers of the municipality and its local boards such information and explanation as in his or her opinion is necessary to carry out the duties of the auditor. 2001, c. 25, s. 297 (2). Evidence on oath (3) The auditor may require any person to give evidence on oath respecting any of the information and explanation under subsection (2) and for that purpose has the powers of a commission under Part II of the Public Inquiries Act, which Part applies as if the taking of the evidence were an inquiry under that Act. 2001, c. 25, s. 297 (3). Auditor may attend meetings (4) The auditor may attend any meeting of members of council or any local board of the municipality and is entitled, (a) to receive all notices relating to the meeting that any member is entitled to receive; and (b) to make representations at that meeting on any matter that concerns him or her as auditor. 2001, c. 25, s. 297 (4). Default in providing information 298. The Minister of Finance may retain any money payable to a municipality if the municipality or any officer of the municipality has not provided the Minister of Municipal Affairs and Housing with any information that the municipality or officer is required to provide under this Part. 2001, c. 25, s. 298. Information re: municipal operations 299. (1) In this section, “municipality” includes, (a) a local board, (b) a conservation authority, (c) any board, commission or local authority exercising any power with respect to municipal purposes, excluding school purposes, in unorganized territory, and (d) any other body performing a public function designated by the Minister. 2001, c. 25, s. 299 (1).
(2) A municipality shall establish objectives and standards with respect to any matter designated by the Minister related to the efficiency and effectiveness of the municipality’s operation. 2001, c. 25, s. 299 (2). Information to be provided (3) A municipality shall provide the Minister with information designated by the Minister which, in the Minister’s opinion, relate to the efficiency and effectiveness of the municipality’s operations, at the times and in the manner and form designated by the Minister. 2001, c. 25, s. 299 (3). Publication (4) A municipality shall publish all or such portion of the information as may be designated by the Minister at the times and in the manner and form designated by the Minister. 2001, c. 25, s. 299 (4). Review (5) A municipality shall have the information under subsections (2) and (3), or such other portions of it as the Minister may designate, (a) reviewed or audited at the times and in the manner and form designated by the Minister; and (b) made available to a person designated by the Minister so that the information or portion of it can be reviewed or audited by the person at the times and in the manner and form designated by the Minister. 2001, c. 25, s. 299 (5). Scope (6) A designation by the Minister under this section may be general or specific in its application. 2001, c. 25, s. 299 (6). Notice re: improvements in service 300. (1) A municipality shall, at least once each calendar year, provide notice to the public of, (a) improvements in the efficiency and effectiveness of the delivery of services by the municipality and its local boards; and (b) barriers identified by the municipality and its local boards to achieving improvements in the efficiency and effectiveness of the delivery of services by them. 2001, c. 25, s. 300 (1). Form of notice (2) The Minister may designate the manner and form in which notice shall be given under this section. 2001, c. 25, s. 300 (2). Financial information 301. The Minister of Finance may by regulation require municipalities to provide to the Minister of Finance, at the times and in the manner and form prescribed, copies of by-laws made under Parts VIII and IX and any other information specified in the regulation. 2001, c. 25, s. 301. Financial assistance 302. (1) In this section and in section 303, “municipality” includes, (a) a local board, including a school board and a conservation authority, (b) a First Nation, (c) a board, commission or other local authority exercising any power with respect to municipal affairs or purposes, including school purposes, in unorganized territory, and (d) any other body performing a public function prescribed by the Minister. 2001, c. 25, s. 302 (1).
(2) The Minister may, upon such conditions as may be considered advisable, make grants and loans and provide other financial assistance to a municipality. 2001, c. 25, s. 302 (2). Regulations (3) The Minister may make regulations providing that other bodies performing a public function are municipalities for the purpose of this section. 2001, c. 25, s. 302 (3). Standards for activities 303. (1) Upon the recommendation of the Minister, the Lieutenant Governor in Council may, if of the opinion that a matter is of provincial significance, make regulations, (a) establishing standards for activities of municipalities including the provision of services; and (b) requiring municipalities to comply with the standards when carrying out the activity. 2001, c. 25, s. 303 (1). Failure to comply (2) If, in the opinion of the Minister, a municipality fails to comply with a standard established under this section, the Minister may, by order, (a) reduce a grant, loan or other financial assistance that the Minister would otherwise have provided to the municipality under this Act; (b) require the municipality to pay to the Minister an amount not exceeding the total value of grants, loans and other financial assistance provided under this Act to the municipality in the year the municipality failed to comply with the standard; (c) if a grant, loan or other financial assistance previously provided by the Minister to the municipality under this Act was made subject to conditions, amend the conditions and impose additional conditions; and (d) if a grant, loan or other financial assistance previously provided by the Minister to the municipality under this Act was not made subject to conditions, impose conditions. 2001, c. 25, s. 303 (2). Use of money (3) The Minister shall use the money received from a municipality under clause (2) (b) to remedy the municipality’s failure to comply with the standard but, if the Ministry does not use the money for that purpose, the Minister shall pay the money to the Minister of Finance. 2001, c. 25, s. 303 (3). References to Minister (4) All references to the Minister in this section are references to the Minister of Municipal Affairs and Housing except in subsection (1) and in the first reference to Minister in subsection (2) where the references shall be deemed to be references to the Solicitor General if recommendations or opinions are being made or given with respect to police or fire services. 2001, c. 25, s. 303 (4). Use of collection agency 304. If a municipality uses a registered collection agency in good standing under the Collection Agencies Act to recover a debt, including taxes, payable to the municipality, the collection agency may also recover its reasonable costs of collecting the debt but those costs shall not exceed an amount approved by the municipality. 2001, c. 25, s. 304. Sale of debt 305. (1) A municipality may sell any prescribed debt payable to the municipality to any other person in accordance with the prescribed rules and conditions. 2001, c. 25, s. 305 (1); 2002, c. 17, Sched. A, s. 48 (1). Priority passed (2) A person who acquires the debt has the priority of the municipality with respect to the debt. 2001, c. 25, s. 305 (2). Regulations (3) The Minister may make regulations, (a) prescribing debt for the purpose of this section; (b) prescribing rules and conditions for the purpose of subsection (1). 2002, c. 17, Sched. A, s. 48 (2).
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