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2013 Templates

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Municipalities are required to report their Municipal Performance Measurement Program (MPMP) results to the public by September 30th following each reporting year. MMAH provides two styles of templates that municipalities may use to report MPMP results, although the choice of format rests with the municipality. The templates provide for multi-year reporting and include space for explanatory notes.

Municipalities that report interest on long term debt for one or more services in the Financial Information Return may include optional efficiency measures in their report to the public. The optional measures subtract interest on long term debt from total costs. These measures may be reported in addition to the efficiency measures named in the Minister’s List which are based on operating costs per unit and total costs per unit. Templates are available for the reporting of optional measures in both the list and template style.


Instructions for Using Templates to Report
2013 Municipal Performance Measurement Program (MPMP)
Results to the Public

 

Use of These Templates is Optional

Municipalities may create their own templates for reporting MPMP results to the public.  For those municipalities that prefer to use Ministry templates, four templates are provided using a list or table format:

“Template – List”
“Template – Table”

  • Use these templates if your municipality is not reporting any optional efficiency measures of the type, “Total Costs, less Interest on Long Term Debt, per Unit”.  See the section below titled, “New Optional Efficiency Measures: Total Costs, Net of Interest on Long Term Debt, per Unit”.

“Template – List with Optional Total Costs Measures”
“Template – Table with Optional Total Costs Measures”

  • Use these templates if your municipality is reporting some or all optional measures of the type, “Total Costs, less Interest on Long Term Debt, per Unit”.  Optional measures are identified by the word “Optional” outside the print range. 
  • Delete an optional measure if your municipality does not report Interest on Long Term Debt for the MPMP service area since the optional measure is not calculated when Interest is not reported.  If you are deleting the optional measure, also delete the text referring to the optional measure in the Reference section.

The Minister’s List of MPMP Measures

The Minister’s List of Measures for the 2013 Reporting Year contains the list of MPMP measures which must be reported to the public.  Each measure in the Minister’s List has a number which is included in the templates.
Please see the Ministry of Municipal Affairs and Housing website at:  http://www.mah.gov.on.ca/Page9597.aspx

Report all efficiency and effectiveness measures for the services your municipality is responsible for providing, whether the service is provided by municipal employees or contracted out. 

If your municipality is not responsible for a service measured by MPMP, the related efficiency and effectiveness measures should not be reported. 

Delete the rows in the template for any measures which are not applicable to your municipality.

New Optional Efficiency Measures:
Total Costs, Net of Interest on Long Term Debt, per Unit

The 2013 MPMP includes optional Total Costs measures for every service:

               Total Costs, Net of Interest on Long Term Debt, per Unit.

These measures are automatically calculated in the Financial Information Return in Schedule 91, Performance Measures: Efficiency, when:

  • A municipality completes the measure, Operating Costs per Unit, and
  • Interest on Long Term Debt is greater than zero 

If a municipality does not report Interest on Long Term Debt for a service, the optional measure is not calculated.

The optional measures are not listed in the Minister’s List. Therefore, the optional measures are not numbered in the templates.  However, there is an eight digit number corresponding to the Schedule/Line/Column identifier in the Financial Information Return for all measures in a template.  Please see the section below called, “References to the FIR”.

It is up to each municipality to determine whether to report the optional efficiency measures for “Total Costs, Net of Interest on Long Term Debt, per Unit” to the public when it reports the required efficiency measures in the Minister’s List for “Operating Costs per Unit” and “Total Costs per Unit”. 

The new optional measures were introduced at the request of some members of the MPMP Advisory Committee who are also members of the
Ontario Municipal Benchmarking CAOs Initiative (OMBI).  The measures, “Total Costs, Net of Long Term Debt, per Unit”, align with the way OMBI members report Total Costs performance measures.  Some municipal managers may find it helpful to use the new measures to evaluate results, since financing decisions are usually made at the corporate level and do not directly affect departmental performance.

Templates in Excel

Templates for reporting MPMP results to the public use an Excel format.  Excel was selected to make it easier for municipalities to input numeric data and set page breaks.

Cells are not locked or password protected.  The column or row referring to the Financial Information Return (FIR) schedule/line/column may be deleted.  The “Reference” rows containing technical information may also be deleted.



References to the Minister’s List of Measures

The templates include the numbering used in the Minister’s List of Measures for the 2013 reporting year.

References to the FIR

The templates include the Schedule/Line/Column (SLC) reference in the FIR for every performance measure.  This reference allows municipalities to quickly locate MPMP results in the FIR schedules.  The Schedule/Line/Column reference may be deleted when publishing results.

Examples:

  • 91 1103 35 refers to Schedule 91, line 1103, column 35.  This is the efficiency measure for “Operating Costs per Unit” for fire services.
  • 91 1103 45 refers to Schedule 91, line 1103, column 45.  This is the efficiency measure for “Total Costs per Unit” for fire services.
  • 91 1103 46 refers to Schedule 91, line 1103, column 46.  This is the optional efficiency measure for “Total Costs, Net of Interest on Long Term Debt, per Unit” for fire services.

Multi-year Reporting

Multi-year results should be reported to help the public place the 2013 results in context.  Space is provided to report five years of results. Most effectiveness measures are comparable from 2008 to 2013.  See the following discussion about the comparability of efficiency measures.
 
Comparability of Efficiency Measures Based on Operating Costs

  • Efficiency measures for Operating Costs per Unit are comparable for 2009 to 2013 with the exception of the measure for paved roads.  The formula for the paved roads measure was updated in 2010.
  • Efficiency measures for Total Costs per Unit are comparable for 2010 to 2013.

Some municipalities may wish to include efficiency measure results for 2008.  Results for 2008 may be comparable to earlier years if capitalization thresholds remained the same.

Municipalities should also consider whether the elimination of the separate column for reporting the change in Unfunded Liabilities in Schedule 40, “Consolidated Statement of Operations: Expenses”, affects the comparability of results with prior years.  Starting in 2009, a change in Unfunded Liabilities is reported in other columns, such as Salaries, Wages and Employee Benefits.  Each municipality will need to determine whether this affects the comparability of results with prior years.  Municipalities may re-state measures for 2008 using 2013 definitions.

Comparability of Efficiency Measures for Total Costs per Unit

Efficiency measures for Total Costs per Unit were introduced in 2009.  In 2010, the formula for Total Costs was revised.  Total Costs are defined as MPMP Operating Costs plus the Amortization of Tangible Capital Assets and Interest on Long-Term Debt, less Revenue from Other Municipalities for Tangible Capital Assets.  The template provides for the reporting of Total Costs efficiency measures for 2010 to 2012 only.  Municipalities may report results for 2009 if the results are recast.

COMPLETING THE TEMPLATE

Customizing the Template

The template may be customized by deleting rows for:

  • Measures relating to services which are not the responsibility of the municipality.
  • Optional measures based on “Total Costs, Net of Interest on Long Term Debt, per Unit”.
  • Rows containing Reference information. 

Municipalities may also delete the columns containing the number of the measure in the Minister’s List and the eight digit number which identifies the  Schedule/Line/Column of the measure in the FIR. 

Additional space for Notes may be provided by increasing row height or adding rows.

Municipality Name

Enter the name of your municipality in the first row.  The municipality name is set as a header and will appear on every page of the printout.  The templates are formatted for printing and include page numbers.

Including Contact Information

The Public Sector Accounting Board (PSAB) recommends that a report of performance measurement results include contact names.  Accordingly, there is space at the top of each template to include a municipal contact who can provide more detailed information about MPMP results or refer callers to the appropriate person.  For each service area, there is additional space to list a contact familiar with that area. Some smaller municipalities may wish to name only one contact person at the top of the template.

Related Documents and Links

PSAB also recommends providing website links or a list of related documents to help the public understand performance measurement results and their context.

Entering Data

The Excel templates contain numeric formatting.  As a result, there are no placeholders used in the fields where results will be entered.  The numeric formatting will be visible as soon as data is entered. 

Solid Waste Efficiency Measures
 
Revise the text of the efficiency measures, indicating per tonne or per household.

Decimal Formatting

Efficiency measures are expressed in dollars and are reported using two decimal places.  The exception is the local government measure which is expressed as a percentage and is shown to one decimal place.

The effectiveness measure for boil water advisories must be shown to four decimal places and should not be rounded up to zero.  Even a value of 0.0001 indicates that a boil water advisory affected some part of the community during the year.

For other effectiveness measures, decimal places are pre-set but may be altered to better communicate results to the public.  The decimal places in the template are based on past results and are intended to capture low values.
Add or delete decimal places, as needed, to best display MPMP results. Cells are not locked or password protected.

Formatting

If your municipality is reporting past years that contain a grey fill, right click on the mouse, select Format Cells, and select the Fill tab tab and select No Colour.
 
Alternatively, click on the Home tab and the Format icon.  Using the pull down menu for the Format icon, select Format Cells.  Select the Fill tab and select No Colour.

Notes & Key Factors for Understanding Results

In this space, describe local conditions and key factors that affect results.  The public is interested in this information and finds it helpful for understanding the results.

The Excel version of the templates allows for the entry of text in the Notes section.

  • Text may be entered directly or copied from another document using “CONTROL” + “C” and pasted into the Excel document using
    “CONTROL” + “V”.
  • To create a line break in Excel use “ALT” + “ENTER”.  If there is a lot of text, additional rows may be added for text.
  • Adjust row heights so that all text is visible.  It is best to adjust row heights in the Normal View set at a 100% zoom.

Reference Section

This section provides information about revisions to measures.  Definitions are provided for some terms used in the text description of measures.  A row is provided for information about the new optional efficiency measures based on “Total Costs, Net of Interest on Long Term Debt, per Unit.  The information is contained in individual rows that may be deleted.  In the table style template, information about the FIR Schedule/Line/Column identifier is also included in the Reference section.

Adjusting Page Breaks

From the Excel Command Bar at the top of the screen, select the View Tab and double click on the icon for Page Break Preview.

To add a row, place the cursor on the row number to the left of the screen below the row where you want to add a page break.  Right click on the mouse and select Insert Page Break.  Avoid placing the cursor in a single cell, as both page and column breaks will be inserted. 

To see more or less of the document at one time, use the zoom feature at the bottom right of the screen.