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Municipal Auditor
Information
Municipalities are getting used to
the online reporting and annual audit statement process.
Due to the long term nature of the program – AMO
will use this area of the website to highlight key issues that will be
of interest to municipal auditors as they impact the annual audit
statement process.
Information is updated from time to
time - you are encouraged to check back often.
March 31st Deadline
Municipal reporting to AMO
through the online Annual Expenditure Reporting Module is to be
completed by March 31st each year for the previous municipal fiscal
year. AMO issues an acknowledgement, via email, to the municipal
gas tax contact when the online reporting is completed and closed.
This should occur before a municipal auditor issues an annual audit
statement as per section 7.1 h of the Municipal Funding Agreement.
Both the online reporting and audit statement must be received before a
municipality is put in the queue for payment.
Eligible Recipient Transfers
The flexibility of the Gas Tax Fund allows eligible recipients to
transfer revenues to other eligible recipients (i.e. upper tier to lower
tier, lower tier to upper tier, municipality to municipality). Both the
municipality transferring the revenue and the municipality receiving the
revenue should be reporting this transfer in the “Enter/Update
Financial Information” screen of the online Annual Expenditure
Reporting. This information, as with rest of the online reporting,
should be done on an accrual basis as per the municipal by-law of the
municipality transferring revenue. AMO receives the municipal
by-law and does check this information against what is reported to
ensure the reporting of transfers is balanced.
Schedule C’s – Roads and Bridges
Municipalities should be able to produce a completed Schedule
C for each road and bridge project. This must be submitted to AMO
in advance of municipal capital expenditures related to the
project. All Schedule C’s received by AMO are acknowledged
in writing. This requirement does not apply to eligible projects
where the focus is only sidewalks, bike lanes, salt management or
municipal vehicle purchases.
Outcomes Reporting
Municipalities are now able to fulfill the Outcomes Reporting
requirement found in section 7.2 of the Municipal Funding
Agreement.
Municipalities are required to report on the outcomes of all completed
projects by March 31st on an annual basis. For details on the
measures municipalities will use to report on environmental
outcomes click
here.
Capital Investment Plan
Municipalities are now able to report on how they are
fulfilling the Capital Investment Plan requirement found in section 8.1
of the Municipal Funding Agreement. This requirement needs to be
completed by December 31, 2009 with reporting due on March 31,
2010. For further details on Capital Investment Plans click
here.
Integrated Community Sustainability Plan
Municipalities are now able to report on how they are fulfilling the
Integrated Community Sustainability Plan requirement found in section
8.2 of the Municipal Funding Agreement. This requirement does not
need to be completed until March 31, 2010. For further details on
Integrated Community Sustainability Plans click here.
Updated: January 15, 2010
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