What is the Service?

General Revenue refers to support services for receivables owed to the municipality by citizens, businesses and other agencies doing business with the municipality. The goal of General Revenues is to ensure the municipality collects revenue to which it is entitled in a timely, accurate, and efficient manner in order to assist the municipality in exercising prudent fiscal management.

Specific services may include:

  • Cash receipts
  • Local improvement billing
  • Special assessment billing
  • Processing bill payments and collections
  • Monitoring the performance of accounts receivable

Influencing Factors:

  • Government Structure: Different tiers of municipal government, i.e. single-tier or upper-tier, and the specific service each one offers will affect results.
  • Policy and Practices: Collection practices, terms and handling of delinquencies, accounts receivable costs and related FTE (full-time equivalent) counts will differ between municipalities and their revenue streams.
  • Processes and Systems: Type and quality of systems used to capture Accounts Receivable including uploads and automated billing.
Date: September 15, 2014

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The Ontario Municipal Benchmarking Initiative (OMBI) is a groundbreaking initiative collecting data for more than 850 measures across thirty-seven (37) municipal service areas. Learn More

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The OMBI project provides a useful management tool integrating financial and performance data to assist in decision making within municipalities. OMBI does this by identifying and developing:

  • a common framework for assessing municipal performance
  • standard measures and definitions
  • standard protocols for collecting and reporting data
  • a shared understanding about the factors that influence each municipality’s results
  • peer review of data and processes
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