Annual Municipal Report
Part 4 Division 5
of the Community Charter lays out a requirement
for municipalities to produce an annual municipal report.
What is required
The annual municipal report must be prepared
before June 30, and include the following:
- the municipality's audited annual financial
statements for the previous year;
- a list of the permissive tax exemptions
provided by council, and for each exemption, the amount of
property tax that would have been imposed during the previous year
if the exemption had not been granted;
- a report on the municipality's services and
operations for the previous year;
- a progress report on the performance of the
municipality with respect to established objectives and measures;
- a statement of objectives and measures that
will be used as the basis for determining the municipality's
performance during the current year and following year; and
- the details of any declarations of
disqualification made against individual council members during
the previous year.
Click here for detailed
information on the required contents of an annual report.
Council may include any other information that
it deems appropriate for the annual report.
Once completed, the annual report must be made
available for public inspection. After making the report public,
council must wait a minimum of two weeks before holding an annual
meeting on the report. This provides citizens with time to review
the annual report, ask questions and prepare submissions. Council
must give notice of the date, time and place of the annual meeting
in accordance with the Community Charter's requirements for
What to consider
The annual municipal report enables council and the public to
monitor the progress of the municipality against a set of specific
objectives established by the municipality. Since the annual report
considers previous, current, and future year activities,
municipalities may choose to integrate their annual reporting
process with other municipal planning and management processes.
Annual reporting promotes a greater understanding of municipal
responsibilities and priorities and also provides an opportunity to
engage citizens in setting municipal objectives. This can be done
through surveys, open houses, discussion groups and community
meetings. Each municipality can choose how it will measure its
progress against the objectives and how it will report on its
progress each year.
The following link provides materials to help municipalities
implement the new progress reporting requirements:
A Guide to Municipal Reporting
How to proceed
Municipal Services and Operations
The annual report will contain a section on the municipality's
services and operations for the previous year. Council may wish to
include an inventory of municipal services and operations, which may
serve as a checklist to ensure that all areas have been covered.
The municipal services section is the place for
council to report on all major changes and developments during the
year. This part of the report could include:
- the opening of a new recreation facility;
- changes to bus service;
- the contracting-out of garbage pick-up and
- a change in water treatment processes;
- changes in water rates;
- the development of a new trail system;
- the purchase of a new fire truck; or
- the total value of building permits processed
by the municipality.
The operations section is the place for council
to report on developments that help meet the service needs of the
community. This part of the report could include:
- the purchase of a new employees' benefit plan; or
- the acquisition of financial systems software.
Council may include any other information it considers
important, for example:
- information on partnerships (with private and
community groups) that the municipality entered into during the
previous year, or is contemplating for the current year;
- an overview of external events and challenges
that have/may impact the municipality in the future;
- comparisons of the municipality's services,
tax rates, finances and quality of life with other communities;
- improvements to standard of living and/or
quality of life indicators such as education, employment, per
capita income, and economic indicators;
- the status of major debt retirement;
- past or future festivals and community events
and the municipality's efforts to prepare for them; or
- awards or recognition that the municipality
or its council or staff has received.
Council may consider establishing a feedback
form that citizens can use to advise council of the types of
information they would like to see included in subsequent reports.
The annual report will be made available for public inspection
at the municipal hall and at an annual public meeting.
Municipalities may also consider distributing hard copies to
individuals, tourist bureaus, recreation centres, libraries, other
civic agencies and electronically on the municipality's web site.
Council may also choose to distribute a summary
of the annual report with annual tax notices.
Please direct questions or comments to
Advisory Services Branch.