Overview of the Annual Reports of the

Dept of Municipal Affairs

U of R Library call # ca2samaa56

Research Guide prepared by Ray Ambrosi, CPRC May-June 2000

This guide assesses the information available at an RM and town level in the Department of Municipal Affairs Annual Reports, 1944 to present. Notes have been made about the comparability between years of the statistics presented in these annual reports. Basically 1944 to 1971 were very consistent, after which all comparability falls apart.

 

Contents:

1. Data from the 1944 - 53/54 data series. *

i) Example of the type of data found in the Annual Reports of Municipal Affairs *

ii) List of years with mainly consistent/comparable data *

2. Data from the 1955-71 data series. *

i) Example of the type of data found in the Annual Reports of Municipal Affairs *

ii) List of years with mainly consistent/comparable data *

3. Data from the 1971-76 data series. *

i) Example of the type of data found in the Annual Reports of Municipal Affairs *

ii) List of years with mainly consistent/comparable data *

4. Data from the 1976-79 data series. *

i) Example of the type of data found in the Annual Reports of Municipal Affairs *

ii) List of years with mainly consistent/comparable data *

5. Data from the 1981-86 data series. *

i) Example of the type of data found in the Annual Reports of Municipal Affairs *

ii) List of years with mainly consistent/comparable data *

6. Data from the 1986 - present data series. *

 

 

  2. Data from the 1944 - 53/54 data series.

i) Example of the type of data found in the Annual Reports of Municipal Affairs

Statistic series 1944-54: This 1944-54 series is based primarily on the following description of ‘schedules’ of statistics.

This sample from 51-52 municipal report
  1. Summary of Population and Area
  2. Summary of Valuation of Real Property exempt from taxation
  3. Summary of assessments and tax rates
  4. Summary of real property, business and occupancy taxes
  5. Summary of non property taxes
  6. Summary of tax collections
  7. Summary of revenues and expenditure
  8. Summary of loans
  9. Summary of Sinking fund income and expenditure
  10. Summary of debenture debts
  11. Summary of capital and loan fund assets and liabilities

    12. 11a. Summary of capital trust fund

  12. Summary of revenue fund – assets and liabilities

    13. (includes amounts due from and to government municipalities and districts)

  13. Summary of sinking fund –assets and liabilities (same as schedule #23 in the 1955 data set)
  14. Summary of trust funds – assets and liabilities
  15. Details of population, area, assessments and tax rates – cities
  16. " " " " " – towns
  17. " " " " " – villages
  18. " " " " " - rural
  19. Details of real property, business and occupancy tax levies - cities
  20. " " " " " - towns
  21. " " " " " - villages
  22. Details of tax levies - rural
  23. " " " - LID
  24. Details of non-property taxes - cities
  25. " " " - towns
  26. " " " - villages
  27. Details of tax collections - cities
  28. " " " - towns
  29. " " " – villages
  30. " " " - rural
  31. Details of revenues - cities
  32. " " - towns
  33. " " - villages
  34. " " - rural
  35. Details of expenditures - cities
  36. " " - towns
  37. " " - villages
  38. " " - rural
  39. Unmatured debenture debts - towns
  40. " " - villages
  41. " " - rural
  42. Capital and loan fund Assets - cities
  43. " " " Liabilities – cities
  44. Revenue fund Assets - cities
  45. " " - towns
  46. " " - villages
  47. " " - rural
  48. Revenue fund Liabilities - cities
  49. " " - towns
  50. " " - villages
  51. " " - rural
  52. Details of sinking fund – assets and liabilities
  53. Details of trust funds – assets and liabilities

 

ii) List of years with mainly consistent/comparable data

Statistic series 1944-54

1944-45 Exactly same as 48-49 data, 42 schedules.

    1. Exactly same as 48-49 data but includes extra schedule "Details of population, assessments, tax levies etc in LID". Total of 43 schedules
    1. Exactly same as 45-46 data. 43 schedules
    1. Exactly same as 45-46 data. 43 schedules
    1. Revised model containing 42 schedules. Same as 51-52 data except for the exclusion of:

2. Summary of valuation of real property exempt from taxation

4. Summary of real property, business and occupancy tax levies

5. Summary of non-property taxes

11a) Summary of capital trust fund

19. Details of real property, business and occupancy cities

20. " " " towns

21. " " " villages

22. Details of tax levies - RM

23. " " " - LID

24. Details of non-property taxes cities

25. " " " " towns

26. " " " " villages
    1. Exactly same as 48-49 data

1951-52 Revised model with 53 schedule. Source of example above. – not as much info as later years.

1952-53 Exactly same as 51-52 data

    1. Exactly same as 51-52 data

 

 

  2. Data from the 1955-71 data series.

i) Example of the type of data found in the Annual Reports of Municipal Affairs

Statistic series 1955-71: Statistical data reported is different from the previous 1944-54 data series. This 1955-71 series is based primarily on the following description of ‘schedules’ of statistics.

This sample from 65-66 municipal report
    1. Summary of Population and Area

      2. - Population of villages, towns

      - Taxable land: interestingly includes lists of parks, playgrounds (nontaxable land), roads, alleys. Data: RM, Villages

    2. Summary of Mileage of Improvements

      3. Water and sewer mains, Provincial highways, Local streets, roads, lanes

    3. Summary of Valuation of Real Property exempt from taxation
    4. Summary of taxable assessments and tax rates
    5. Summary of real property, business and occupancy taxes
    6. Summary of non-property taxes
    7. Summary of tax collections
    8. Summary of utility operations
    9. Summary of general revenue and expenditure

      10. - Revenue: taxation, licenses and permits, rents and concessions, fines, interest/taxes, service charges, recreation, contributions. Data: villages, towns, RM, LID, cities

      - Expenditures: govnt, protections of property & people, public works, sanitation, health, social welfare, education, recreation and community services, debt charges, misc., surplus etc.

      Data: Total summary for Cities, towns, villages, RM, LID

    10. Summary of contributions

      11. Govnt: Canadian, Provincial, municipalities, Govnt enterprise: Canadian, Provincial, own municipality

      Data: Total summary for Cities, towns, villages, RM, LID

    11. Summary of protection to persons and property

      12. Fire protection, police, corrections, street lighting, other protection

      Data: Total summary for Cities, towns, villages, RM, LID

    12. Summary of health

      13. Public health, Medical and dental, hospital care, other

      Data: Total summary for Cities, towns, villages, RM, LID

    13. Summary of social welfare

      14. Social aid, social aid per capita, aged persons, grants

      Data: Total summary for Cities, towns, villages, RM, LID

    14. Summary of capital expenditure

      15. General governmental, protection to person & property, public works, sanitation and waste, health, recreation and community services, utilities, land, buildings, plant & equipment, engineering structures

      Data: Total summary for Cities, towns, villages, RM

    15. Summary of sinking fund: revenue and expenditure
    16. Summary of sinking fund: assets and liabilities
    17. Summary of revenue fund – assets and liabilities

      18. Cash and Bank Balances, investments, aid & relief advances receivable, due from govnt and local authorities, interfund balances, arrears of taxes, tax title property, other

      Data: Total summary for Cities, towns, villages, RM, LID

    18. Summary of amount due from govnts, municipalities and districts (included in schedule 12 53/54 data sets)

      19. Bank overdrafts & loans, provincial govnt loans, due to govn’t and municipalities, accounts payable, interfund balances, debenture principal and interest, tax levy liabilities, other, allowances and reserves

      Data: Total summary for Cities, towns, villages, RM, LID

    19. Summary of amounts due to governments, municipalities and districts (included in schedule 12 53/54 data sets)

      20. Amounts due to Federal, provincial govnt and municipalities. Tax levy liabilities

    20. Summary of revenue fund loans

      21. General loans, seed grain bank loans, seed grain loans from prov gont, relief loans from prov govnt, total loans

      Data: Total summary for Cities, towns, villages, RM

    21. Summary of debenture debts

      22. Data: Total summary for Cities, towns, villages, RM

    22. Summary of capital and loan fund – assets and liabilities
    23. Summary of trust fund (same as schedule #13 in the 53/54 data set)
    24. Details of population and area –Cities
    25. " " Towns
    26. " " Villages
    27. " " RM

      28. Includes comparison with previous census, municipal estimate of pop. Taxable land, Not taxable land including parks/playgrounds, roads and alleys, other, water not taxable

    28. Details of assessments and tax rates Cities
    29. " " Towns
    30. " " Villages
    31. " " RM
    32. " " LID

      33. land, improvements, business, railway and road, gas & oil, per capita assessment

    33. Details of Real Property, Business and occupancy taxes Cities
    34. " " " Towns
    35. Details of tax levies Villages
    36. " " RM
    37. " " LID

      38. Categories: general municipal, school, local improvement, union hospital, hospital revenue tax, per capita tax

    38. Details of Non-Property tax Cities
    39. " " Towns
    40. Details of Tax collections Cities
    41. " " Towns
    42. " " Villages
    43. " " RM
    44. " " LID
    45. Details of revenues Cities
    46. " " Towns
    47. " " Villages
    48. " " RM
    49. " " LID
    50. Details of expenditures Cities
    51. " " Towns
    52. " " Villages
    53. " " RM
    54. " " LID
    55. Details of utility operations Cities
    56. " " Towns
    57. " " Villages
    58. " " RM
    59. " " LID
    60. Capital and loans fund – assets Cities
    61. " " Towns
    62. Capital and loan fund – liabilities Cities
    63. " " Towns
    64. Details of trust funds - Assets and liabilities Cities
    65. " " " Towns
    66. " " " RM
    67. Revenue fund - Assets Cities
    68. " " Towns
    69. " " Villages
    70. " " RM
    71. " " LID
    72. Revenue fund – Liabilities Cities
    73. " " Towns
    74. " " Villages
    75. " " RM
    76. " " LID
    77. Report of the Municipal Road Assistance Authority

 

ii) List of years with mainly consistent/comparable data

Statistic series 1954 - 59

1954-55 Exactly same as 59-60 data except "Details of Utility Operations – villages" is not included. Contains 76 schedules
    1. Exactly same as 54-55
    1. Exactly same as 54-55
    1. Exactly same as 54-55
    1. Exactly same as 54-55

Statistic series 1959-60
    1. Same data as 65-71 data series but with addition of Schedule 24 "Summary of Reserve Fund Operations". Some of the tables (schedules) are in different order. Contains 77 schedules.

1960-61 Exactly same as 59-60 data

1961-62 Exactly same as 59-60 data

1962-63 Exactly same as 59-60 data

1963-64 Exactly same as 59-60 data

1964-65 Exactly same as 59-60 data except that order of schedules 1-23 has been rearranged.

 

Statistic series 1965-71

1965-66 Exactly same. Contains 76 schedules (Source of the outline above)

1966-67 Exactly same as 65-66

1967-68 Exactly same as 65-66

1968-69 Exactly same

1969-70 Exactly same

1970-71 Exactly same

 

  1. Data from the 1971-76 data series.

i) Example of the type of data found in the Annual Reports of Municipal Affairs

Statistic series 1971-76: Statistical data reported is different from the previous 1955-71 data series. Similar statistics but arranged according to summaries, details (cities, towns, village, RM, LID)

This sample from 71-72 municipal report

SUMMARIES

    1. Population and area
    2. Mileage of improvements
    3. Non-property taxes
    4. Taxable assessments and tax rates
    5. Tax levies
    6. Tax collections
    7. Revenue fund balance sheet
    8. Revenue fund loans
    9. Intergovernmental receivables
    10. Intergovernmental payables
    11. Debenture debts
    12. Capital fund balance sheet
    13. Reserve fund balance sheet
    14. Trust fund balance sheet
    15. Sinking fund balance sheet
    16. General revenue and expenditure
    17. Grants in lieu of taxes
    18. Services provided to other governments
    19. Sales of services
    20. Other revenue from own sources
    21. Unconditional transfers from other governments
    22. Conditional transfers from other governments
    23. Specified expenditures
    24. Capital financing
    25. Capital expenditure
    26. Utility operations
    27. Sinking fund revenue and expenditure
    28. Valuation of real property exempt from taxation

      29. DETAILS

    29. Population, area, tax rates and assessments
    30. Tax levies and collections
    31. Non-property taxes and unmatured debenture debt
    32. Revenue fund balance sheet
    33. General revenue and expenditure
    34. Utility revenue and expenditure –
    1. Waterworks
    2. Light and power
    3. Transit
    1. Capital financing

      2. TOWNS

    2. Population area, tax rates and assessments
    3. Tax levies and collections
    4. Non-property taxes
    5. Unmatured debenture debt
    6. Revenue fund balance sheet
    7. General revenue
    8. General expenditure
    9. Utility revenue and expenditure
    10. Capital financing

      11. VILLAGES

    11. Population area, tax rates and assessments
    12. Tax levies and collections
    13. Non-property taxes
    14. Unmatured debenture debt
    15. Revenue fund balance sheet
    16. General revenue
    17. General expenditure
    18. Utility revenue and expenditure
    19. Capital financing

      20. RURAL MUNICIPALITIES

    20. Population area, tax rates and assessments
    21. Tax levies and collections
    22. Non-property taxes
    23. Unmatured debenture debt
    24. Revenue fund balance sheet
    25. General revenue
    26. General expenditure
    27. Capital financing

      28. LOCAL IMPROVEMENT DISTRICTS

    28. Population area, tax rates and assessments
    29. Tax levies and collections
    30. Capital financing
    31. Revenue fund balance sheet
    32. General revenue
    33. General expenditure

 

ii) List of years with mainly consistent/comparable data

1971-72 Contains 67 schedules (Source of the outline above)

1972-73 same

1973-74 same

1974-75 same

1975-76 same except that Schedule 34 "General revenue and expenditure" has been separated into two independent schedules (34 revenue and 35 expenditure)

4. Data from the 1976-79 data series.

 

i) Example of the type of data found in the Annual Reports of Municipal Affairs

Statistic series 1976-79: Separate system of reporting. Separate system of reporting. Much less data collected than in previous years. Computer generated tables are hard to read, scanty data

Only includes 16 table:

This sample from 1976-77 municipal report
    1. Balance sheet of revenue funds
    2. Balance sheet of capital funds
    3. Balance sheet of reserve funds
    4. " Trust funds
    5. " Sinking funds
    6. Statement of revenue
    7. Statement of Expenditure
    8. Statement of Sinking fund earnings
    9. Statement of Utilities operations
    10. Statement of reserve fund transactions
    11. Statement of capital financing
    12. Populations
    13. Taxable assessments
    14. Tax levies
    15. Mill rates
    16. Debenture debt outstanding

 

ii) List of years with mainly consistent/comparable data

1976-77 New system to report stats as of 76 system

1977-78 same but with 15 schedules (Statement of reserve fund transactions is not included)

1978-79 same as 77-78, 15 schedules

 

 

 

5. Data from the 1981-86 data series.

i) Example of the type of data found in the Annual Reports of Municipal Affairs

Statistic series 1981-86: Separate system of reporting. Separate system of reporting. Much less data collected than in previous years. Only includes 4 table:

1981-82

Financial Statistics, RMs of Sask.

Schedules
    1. Revenue fund balance sheet – assets and liabilities and equity. 622 RMs
    2. Statement of revenue
    3. Statement of expenditure
    4. Tax assessments, mill rates, levies and collections

ii) List of years with mainly consistent/comparable data
    1. same
    1. same
    1. same
    1. same

 

6. Data from the 1986 - present data series.

1986-87 Worthless information after 1986 until 1993. No statistics are given at all except for very rudimentary and relatively useless/general information. I called Municipal Affairs, Culture and Housing to inquire about the possible existence of similar statistics. They replied that municipalities are responsible for compiling their own statistics regarding finances and have such information BUT the Municipal Affairs department no longer publishes this data. I sent a fax to Paul Raths, Community Support Services, Municipal Affairs, (787-2710) and he forwarded my request to Don Achtymichuk, financial analyst with the Grants, Administration and Provincial-Municipal Relations branch (tel. 787-2764). Don recommended that we contact him once we have selected specific communities and know exactly what data we need.

 

 

History of the Department’s name changes: The government department responsible for rural affairs changed many times over the years.

1943-1978 or 1979 -- Department of Municipal Affairs.

1978 or 1979 The urban and rural sections were then split into separate departments which were:

Community Services: responsible for Urban Municipalities.

Rural Development: responsible for Rural Municipalities.

1993 or 1994 – these 2 departments were brought together to form Municipal Government

1997 or 1998, September – the name changed. The structure and responsibilities of the department remained the same. The name changed to Municipal Affairs, Culture and Housing.