Walkthrough of the 2023 FIR
Walkthrough of the 2023 FIR
The Province of Ontario’s primary data collection tool for municipal financial information, the Financial Information Return (FIR), has been updated to reflect evolving accounting standards and legislation.

Part one of this series, which took place in March 2023, walked participants through proposed changes to the 2023 FIR, discussed feedback channels, and reviewed development fee-related changes made to the 2022 FIR. Part two of the series will review the final version of the 2023 FIR (available now on the FIR website).

What You will Learn in Part 2
All material changes to the 2023 FIR, primarily reflecting:
  • Changes in accounting standards (financial instruments, asset retirement obligations);
  • Municipal development-related charges.

Who Should Attend
  • Municipal staff and auditors that complete, or oversee the completion, of the FIR
  • Anyone who uses the FIR for analysis purposes

Benefits of Attending
Participants can expect to:
  • Better understand changes made to the 2023 FIR;
  • Have the opportunity to guide the drafting of FIR instructions and supporting material by posing questions and/or providing comments.

About your Panel Moderators:

Damaris Lara is a Team Lead with the Municipal Finance Policy Branch of MMAH. In this role, she is leading the multi-year project to update the Financial Information Return. She is also responsible for producing analysis and research using FIR and other data to inform decision-making within the Ministry. Previously, Damaris worked as the Policy Team Lead for the Municipal Finance Officers’ Association of Ontario (MFOA), leading policy projects related to municipal finance. Prior to that, she worked in the Dominican public sector and as a consultant in advisory and research roles.

Joanna Alpajaro is a CPA working as the Municipal Finance and Accountability Specialist with the Municipal Finance Policy Branch of MMAH. She has been in this role since January 2022. Previously, she worked as the Deputy Treasurer for an upper tier municipality in Southwestern Ontario, providing oversight over municipal finance and accounting systems and providing leadership and direction to department heads in preparation of budgets, future financial projections, and capital plans. Prior to that, she worked as a municipal auditor with an accounting firm, auditing both upper and lower-tier municipalities.

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