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TOWNSHIP OF EDWARDSBURGH CARDINAL INFORMATION ITEM

Committee: Administration & Finance

Date: October 5, 2015

Department: Administration

Topic: Notice Policy Review

Background: At the February Administration and Finance Committee of the Whole meeting, staff was directed to bring forward policies mandated under Section 270 of the Municipal Act for review and discussion. This section requires municipalities to adopt and maintain policies with respect to the following matters:

1.) Hiring of employees (review complete) 2.) Sale and other disposition of land (review complete) 3.) Procurement of goods and services (review complete) 4.) Delegation of authority (review complete) 5.) Notice Policy 6.) Accountability & transparency

The Township's Notice Policy is attached for your review. It was adopted by Council in February, 2013. Staff is of the opinion that its content remains suitable and enforceable but it is likely that changes will be recommended once a best practices review has been completed.

Schedule "A" to By-law 2013-10

TOWNSHIP OF EDWARDSBURGH/CARDINAL POLICY FOR THE PROVISION OF NOTICE TO THE PUBLIC

1. Definitions:

"Acf' means the Municipal Act, 2001, SO 2001, c.25.

"Clerk" means the Clerk of the Township of Edwardsburgh/Cardinal or his/her designate.

"Newspaper" means a printed publication in sheet form, intended for general circulation, published regularly at intervals of not longer than one week, consisiting in great part of news of current events of general interest and provided to the public.

"Published" means published in a daily or weekly newspaper that, in the opinion of the Clerk, has such circulation within the municipality as to provide reasonable notice to those affected, and "publication" has a corresponding meaning.

"Website" means the official Corporation of the Township of Edwardsburgh/ Cardinal municipal website.

2. Manner of Notice:

Where notice of intention to pass a by-law or notice of a public meeting is required to be given, the Clerk shall cause such notice to be published in a newspaper where time permits and on the municipal website.

3. · Form of Notice:

Unless otherwise prescribed in the Act or regulations, where notice of intention to pass a by-law or notice of a public meeting is required to be given, the form of notice shall include the following information:

• Description of the purpose of the meeting, or description of the purpose and effect of the proposed by-law

• Date, time and location of the meeting at which the by-law will be considered or the public meeting

• Name and address of the person who will receive written comments on the issue which is the subject of the meeting or by-law and the deadline for receiving such comments.

• Such other information as may be deemed appropriate.

4. Adoption of Annual Budget:

The notice provisions set out is Sections 2 and 3 shall apply to the adoption of the annual budget in total.

5. General: a) Where separate by-laws have been enactied in accordance with

provisions contained in the Act, the notice provisions set out in such bylaws shall prevail.

b) No notice shall be required under this by-law where the provision of notice will interfere with the ability of Council to conduct business with respect to a matter permitted for a closed session under Section 239 of the Act.

c) Nothing in this by-law shall prevent the Clerk from using more comprehensive methods of notice or providing for a longer notice period.

-2-Schedule "A" to By-law 2013-10

6. Emergency Provision:

If a matter arises, which in the opinion of the Chief Administrative Officer in consultation with the Mayor, is considered to be of an urgent or time sensitive mature, or which could affect the health or well-being of the residents of the Township of Edwardsburgh/Cardinal, or if a State of Emergency is declared, or if so advised by a Provincial Ministry, the notice requirements of this by-law may be waived and the Clerk shall make his/her best efforts to provide as much notice as is reasonable under the circumstances.

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~Q) THIRD QUARTER BUILDING REPORT

PERMIT ISSUED DESCRIPTION AREAM2 VALUE FEE ZONING BLDG CO SCWORKCODE

2015-000037 2015-07-03 TO CONSTRUCT 1 STOREY ATIACHED STORAGE GARAGE 40 18,000 173.00 R2 460 1

2015-000038 2015-07-03 TO CONSTRUCT 1 STOREY DETACHED STORAGE GARAGE 80 25,000 346.00 RlS 450 1

2015-000039 2015-07-10 TO CONSTRUCT ONE STOREY DETACHED STORAGE BARN (MEGA-DOME) 1115 175,000 750.00 AGRICULTURAL 460 2

2015-000040 2015-07-14 TO CONSTRUCT ONE STOREY SINGLE DETACHED DWElliNG WITH ATIACHED GARA 125 260,000 2,563.00 R1 110 1

2015-000041 2015-Q7-17 TO CONSTRUCT 1 STOREY, SINGLE DETACHED DWElliNG W/ ATIACHED GARAGE 151 350,000 2,929.00 HAMLET RESIDENTIAL 110 1

2015-Q00042 2015-07-17 TO CONSTRUCT 1 STOREY, SINGLE DETACHED DWElliNG W/ ATIAHCED GARAGE 130 299,000 2,645.00 HAMLET RESIDENTIAL 110 1

2015-000043 2015-07-17 TO CONSTRUCT 1 STOREY, SINGLE DETACHED DWElliNG W/ ATIACHED GARAGE 125 150,000 2,573.00 RURAL 110 1

2015-000044 2015-07-21 TO CONSTRUCT 1 STOREY SINGLE DETACHED DWElliNG 121 200,000 2,525.00 RU 110 1

2015-000045 2015-07-21 TENANT FIT UP- CREATE 3 NEW OFFICES IN EXISTING BUILDING 43 30,000 116.00 MP/HC 520 3

2015-000046 2015-07-24 Garage 58 20,000 248.00 Rural 450 1

2015-000047 2015-07-24 To construct 1 Storey detached storage building 40 3,900 172.00 RlS 460 1

2015-000048 2015-07-24 SINGLE STOREY SINGLE FAMILY DWElliNG WITH ATIACHED GARAGE 129 260,000 2,626.00 RU 110 1

2015-000049 2015-07-24 Temporary Tent for Spencerville STAMPEDE 0 1,000 75.00 Open Space 0 0

2015-000050 2015-07-28 TO CONSTRUCT 2 STOREY SINGLE FAMILY DWElliNG 231 375,000 3,110.00 RlS 110 1

2015-000051 2015-07-28 POOL 0 9,000 75.00 Rural 661 14

2015-000052 2015-07-28 MAKING ONE WASHROOM OUT OF 2 8 5,000 75.00 RESIDENTIAL! 110 3

2015-000053 2015-07-29 Replace manure pit with a manure tank 143 10,600 385.00 Agricultural 460 1

2015-000054 2015-08-04 STORAGE CONTAINER 79 1,000 340.00 Agricutural 460 16

2015-000055 2015-08-04 Renovation to existing family dwelling and Addition 186 200,000 500.00 R1 110 2

2015-Q00056 2015-08-04 HAY STORAGE/ MACHINE SHOP 297 150,000 750.00 460 1

2015-Q00057 2015-08-07 TO BUILD A DUPLEX FAMILY DWElliNG 152 340,000 8,230.00 R2 210 1

2015-000058 2015-08-07 COVERED DECK 27 7,000 116.00 R2 661 2

2015-000059 2015-08-07 COVERED DECK 20 7,000 88.00 cc 590 2

2015-000060 2015-08-07 CANCELLED 129 260,000 2,626.00 RU 110 1

2015-Q00061 2015-08-07 PRE FAB GARAGE 26 20,000 112.00 A 460 1

2015-000062 2015-08-11 TO CONSTRUCT A 2 STOREY ADDITION TO AN EXISTING DWElliNG 67 60,000 900.00 RU 110 2

2015-000063 2015-08-11 NEW SINGLE FAMILY DWElliNG UNIT 134 227,000 1,800.00 A 110 1

2015-000064 2015-08-11 IN GROUND POOL 0 25,000 75.00 590 14

2015-000065 2015-08-12 AMISH STORAGE SHED 17 3,700 75.00 RU 590 1

2015-000066 2015-08-13 TO CONSTRUCT A STRUCTURAL FRAMEWORK AND INSTAll SIDING/liNER AND INS 55 188,000 238.00 MPl 410 1

2015-000067 2015-08-18 SMAll BUILDING TO SERVE FOOD 15 20,000 75.00 A 480 1

2015-000068 2015-08-19 REPLACEMENT OF BARN ON SAME FOOTPRINT AFTER FIRE 432 100,000 750.00 RU 590 1

2015-000069 2015-08-20 NEW CONSTRUCTION 177 60,000 760.00 460 1

2015-000070 2015-08-27 DOME STORAGE SHED 208 30,000 896.00 RU 460 1

2015-000071 2015-08-28 SINGLE FAMILY DWElliNG UNIT WITH DETACHED GARAGE 130 150,000 1,988.00 R1 110 1

2015-000072 2015-09-01 NEW CONSTRUCTION OF FARM STORAGE BUILDING 595 100,000 750.00 RlS 460 1

2015-000073 2015-09-02 CHANGE OF USE TO AMBULANCE/ EMC DISPATCH CENTER 403 600,000 1,445.00 Rl 590 2

2015-000074 --

2015-09-0L _ TEMPORARY TENT FOR SPENCERVILLE FAIR -~

0 1,000 L__ 75.00 A L_ 590 16 -- -··· -· - - _ .. --- -- - - -- - - -~ - -~---

THIRD QUARTER BUILDING REPORT

2015-000075 2015-09-08 REPLACEMENT PORCH FROM FIRE 22 3,000 94.00 RU 661 2

2015-000076 2015-09-09 NEW SFD ON FOOTPRINT OF PREVIOUS BUILD 102 222,000 1,378.00 RU 110 1

2015-000077 2015-09-09 DEMOLITION OF HOUSE 0 - 75.00 RLS 0 0

2015-000078 2015-09-09 EXISTING HOUSE MOVING TO NEW SITE ADDING NEW 2 CAR GARAGE AND ROOM 115 65,000 2,135.00 RU 110 2

2015-000079 2015-09-10 DAMAGED FOUNDATION WALL REPAIR 0 15,000 75.00 R2 110 4

2015-000080 2015-09-11 1 STOREY GARAGE, 3 BAY ON SLAB 119 30,000 512.00 RLS 460 0

2015-000081 2015-09-22 RELOCATE HOUSE ONTO NEW FOUNDATION 111 250,000 2,395.00 HR 110 1

2015-000082 2015-09-22 ABOVE GROUND POOL 0 8,600 75.00 HR 110 14

2015-000083 2015-09-28 CONSTRUCTION OF FRONT DECK 11 1,000 75.00 MCR 110 3

2015-000084 2015-09-28 RELOCATE A SHED 1 METER OFF PROPERTY LINE 15 1,800 75.00 RLS 110 3

2015-000085 2015-09-30 NEW SFD WITH ATTACHED GARAGE 247 500,000 3,867.00 RLS 110 11

Totals 5,837,600 $ 54,731.00 - ---------

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By-law Enforcement Statistics -

MONTH GARBAGE YARDS ANIMAL PARKING ZONING POOL SUMMONS COURT COMPLIANCE/ FILE CLOSED ISSUED APPEARANCE ONGOING CONTACT

/TRIALS JANUARY 1 1 3 16 3 0 1 4 N/A N/A FEBRUARY 1 2 1 3 1 0 1 3 N/A N/A

MARCH 1 1 1 0 0 0 0 0 N/A N/A APRIL 3 10 4 1 2 0 1 1 N/A N/A MAY 6 14 2 0 1 0 2 2 N/A N/A JUNE 1 9 6 1 0 1 0 0 1 7 JULY 3 14 5 0 1 2 0 0 2 15

AUGUST 1 8 2 0 0 0 0 0 3 6 SEPTEMBER 0 8 6 0 0 0 0 0 2 4

OCTOBER NOVEMBER DECEMBER

- - - -- -- ----

• Tracking of compliance/ongoing contact began in June;

• Number of specific complaints/issues identified matches new cases in the corresponding month. Compliance/ongoing contact

and file closed statistic corresponds to month of first contact;

• Of the 20 open cases with no ongoing contact, 17 are Clean Yards issues;

• Of the 39 Yards By-law issues since June, 17 cases have been closed as compliance has been attained;

• The Township contracted and supervised one clean-up in the village of Cardinal in September with no issues;

Page 1 of2

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• Clean Yards Investigation Process:

STEP ONE: Identify Issue

STEP TWO: Site visit- Take photos & speak with resident, if available.

STEP THREE: Issue Notice of Violation by regular mail outlining concerns with resident/property owner and provide 2 weeks for

compliance; Provide resident/property owner with staff contact information.

STEP FOUR: Follow-up site visit after 2 weeks. If still in non-compliance, post NOTICE at property and provide an additional 3+

days for compliance.

STEP FIVE: Follow-up site visit after Notice period. Post ORDER and arrange for work to be completed at the property & charged

to tax roll and/or proceed to charge owner in court.

• 10 Notices were issued for Yards By-law non-compliance on Oct. 2. By-law Enforcement Officer will follow up in 7 days to these

properties and will move forward with ordering clean up at if compliance not reached at that time;

• A local community organization has offered to assist with the clean up or certain properties in the village of Cardinal depending

on need of individual property owners and is working with Township staff in this regard;

• There have been many complaints with respect to loose and/or stray cats in the village of Cardinal. Township issued traps

have been provided to some residents upon request. More than 10 cats have been trapped and picked up by our Animal

Control Officer. Some of the cats have been returned to owners following the payment of a release fee;

Page 2 of2

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Monthly report -July 2015

On July 15th received a call regarding missing cat in Spencerville. They just moved to a new home and

their tabby cat went missing. I posted on Facebook but no luck with finding him

I received a few calls from a resident in Cardinal really upset about loose cats running in town. This

person is building cages and will try to trap cats.

July 30th I received a call regarding loos dog in Cardinal . Black lab mix- someone saw his running loose. I

drove to pick him up , but when I got their could not find the dog. Then I received a call from the lady

again that she found the owner and the dog is back home

Vincera Boarding Kennel 2801 Rocky Rd RR#1 Brockville Ont K6V ST1 613-348-3330

Monthly report - August 2015

On August ih received a call from Johnstown that small dog showed up at the property on Burchell Rd.

The women walked around and was asking people if anyone is recognizing him but no luck. She called

me and I went to pick him up. Small size dog terrier/shih tzu mix. I posted his picture on Facebook but

he was never claimed. After the stray hold I transferred him to I am alive rescue and he is up for

adoption. He got vaccinated and neutered

On August 13th someone driving on Hwy 16 noticed two dogs running loose. They stopped their vehicle

and took them in, took them to Prescott Animal Hospital to scan them for microchips- no luck- then

took them to SPCA in Brockville. Lisa from the SPCA called me that they are with her and I went to pick

them up. The two dogs were here before, they get loose and go always on Hwy 16. The owner came to

claim them. Release fee was collected from her. The two dogs are black lab male and golden female

We got call from Cardinal that a cat was caught in a personal trap. I went to pick him/her up and the cat

got loose in the garage . It went crazy- we were not able to catch him to put it back to a crate. Jump at

me and scratched my legs and I was not able to catch it. I asked the resident to let it go and told them

that if they gets the cat next time I will take the cat in the trap and bring back to her after.

On August 211 drove to Cardinal and brought a Township issued cage to a resident.

Another resident in Cardinal is on a go with catching cats, Two of the cats were trapped on August 14th

one of them was aggressive and did bite the resident on the hand. Both cats were taken to the vet and

put to sleep. Was no way for me to hold them here. They were completely feral cats.

This person in a month of August trapped 11 cats- two of them were send to be put to sleep- one was

claimed by the owner

Vincera Boarding Kennel 2801 Rocky Rd RR#1 Brockville Ont K6V ST1 613-348-3330

Monthly report -September 2015

On September 10th we got call from a Cardinal resident who asked if we can bring some traps

to get some cats. I drove to the house and gave the resident the trap cage - I must say I

noticed around 7 cats rooming around the house and none of them belonged to the resident.

In September in total we got 6 cats from this property. At the end of the month one of the

trap cages was smashed by someone who got very upset about the trapping of the cats.

***Note- This information has been forwarded to the OPP by the Deputy Clerk***

The resident told me that they would stop for some time and then will trap them again. All

cats which were trapped here went back to the owners. Every owner paid the release fee for

each cat and I told them that each time they are here the release fee will double. I hope they

will keep their cats inside.

The other trap got one more cat - this cat was pregnant and after two days being here she

went back home with another cat which was trapped in August. This resident called me and

said that they would not trap for a little while because people came and I think did some

damage to the resident's boat.

A lady from Spencerville called me that she found a small 4 week old kitten in her garage. She

had the kitten for a week but was not able to keep it. I did go pick it up- the kitten is in a

foster home now doing well

On Sept 24th I got call about missing cat from Hwy 16 are near to Angelo's restaurant. I asked

the person to send me picture of the missing cat and I did posted on our I am alive cat rescue.

I am not sure if the cat was found or not.

On Sept 27 a man called me that someone drop off 4 little kittens at his property. He asked

me if I can go and pick them up, he was at work but the little guys were outside on his

driveway. They are still here with me - - never claimed

All adults cats (but one which I do believe has no owner) were claimed. So at the pound we

have only one adult cat which will be going up for adoption

Vincera Boarding Kennel 2801 Rocky Rd RR#l Brockville Ont K6V STl 613-348-3330

Township of Edwardsburgh/Cardinal Report Date YTD Budget to Actual Summary 9/30/2015 3:46PM For the Period Ending August 31, 2015 Page 1

2014 2015 YTDActual 2015 Budget YTD Actual 2015 variance

Tax Revenue & GIL Taxation revenue (8,927,254.00) ( 4,342,000.00) (4,387,854.82) (45,854.82)

Grants & GIL (840,456.49) (910,600.00) (711 ,966.63) 198,633.37

Transfer from Reserve (96,550.00) 96,550.00

Total Revenue (9,767,710.49) ( 5,349, 150.00) ( 5,099,821.45) 249,328.55

Operations Council 78,681.14 102,500.00 64,671.40 37,828.60 Administration 161,057.96 8,500.00 176,311.31 167,811.31 Fire Department 137,763.67 335,100.00 176,287.32 (158,812.68) Police Services 679,001.30 1 '150,000.00 578,432.30 571,567.70 Conservation Authority 26,993.02 42,000.00 41,983.00 17.00 Cemeteries (93.71) 4,900.00 (85.87) (4,985.87) Protective Services 1,355.56 16,700.00 2,079.79 (14,620.21) Building Inspections (6,182.90) 10,241.03 10,241.03 By-Law Enforcement 13,817.00 35,400.00 17,488.25 (17,911.75) Public Works 1,081,950.32 1 ,662,400.00 1,137,647.01 (524,752.99) Industrial Park Wastewater 16,509.84 40,600.00 (29,019. 77) (69,619. 77) Ind. Park & New Wexford Water 835.62 650.00 (11 ,240.09) (11 ,890.09) Johnstown Water 1,163.12 10,000.00 2,305.85 7,694.15 Low Lift Station (7,397.54) (23,695.38) (23,695.38) Storm Water Management 8,607.82 149,400.00 57,323.91 92,076.09 Waste Disposal & Transfer Sites 50,797.22 94,300.00 72,848.43 (21 ,451.57) Curbside Waste and Recycling 61,763.33 114,500.00 53,292.36 (61 ,207.64) Recreation 367,609.89 728,100.00 580,296.39 (147,803.61) Library 57,665.31 99,200.00 61,754.45 (37,445.55) Planning 23,271.01 47,900.00 15,440.54 (32,459.46) Economic Development (102,415.75) 49,500.00 7,814.88 (41,685.12) Agricultural & Drainage 7,517.33 23,500.00 7,945.48 (15,554.52)

Net Operating Budget 2,660,270.56 4, 715,150.00 3,000,122.59 {1,715,027.41)

Capital Administration (4,629.49) 58,000.00 (11 ,899.37) (69,899.37) Fire Department 11,311.11 76,000.00 (76,000.00) Public Works 329,400.63 442,000.00 189,304.34 (252,695.66) Storm Water Management 10,000.00 (1 0,000.00) Waste Disposal & Transfer Sites 14,577.65 Recreation 36,040.11 48,000.00 17,205.14 (30,794.86)

Net Capital Budget 386,700.01 634,000.00 194,610.11 439,389.89

Water & Wastewater Systems Spencerville Wastewater- Operating 7,370.32 (2,300.00) 361.37 2,661.37 Cardinal Wastewater- Operating 140,517.66 (16,000.00) 174,802.03 190,802.03 Cardinal Wastewater- Capital 48,508.00 105,000.00 31,252.04 (73,747.96) Cardinal Water - Operating 55,810.98 14,500.00 117,619.94 103,119.94 Cardinal Water - Capital 43,811.47 97,800.00 (43,791.92) (141,591.92)

Total Water & Wastewater Systems: 296,018.43 199,000.00 280,243.46 81,243.46

Townshio of Edwardsburah/Cardinal Report Date Budget to Actual 9/30/2015 3:41PM For the Period Ending August 31, 2015 Page 1

2014 2015 YTDActual 2015 Budget YTD Actual 2015 Variance

Revenue Taxation 10-4010- Current Taxes 8,863,636.82 4,342,000.00 4,358,214.57 16,214.57

10-4011 -Supplementary Taxes 63,617.18 29,640.25 29,640.25

Total Taxation: 8,927,254.00 4,342,000.00 4,387,854.82 45,854.82

Grant in Lieu 10-4012- Current lnt Crossing Levy 715.00 500.00 715.00 215.00 1 0-4020 - Penalty On Taxes 78,146.18 100,000.00 78,798.14 (21 ,201.86) 10-4050- Federal Grants-In-Lieu 35,000.00 103,791.11 68,791.11 10-4055 - Canada Post Grant-in-lieu 227.25 3,800.00 (3,800.00) 10-4060- Provincial Grants-In-Lieu 109,555.68 57,000.00 (57,000.00) 10-4063- Hydro One GIL 1,000.00 (1 ,000.00) 10-4064- Ont Power Generation GIL 23,462.38 25,100.00 23,462.38 (1 ,637.62) 10-4065- Rid StLawrence Util GIL 600.00 (600.00) 10-4070 - Railway Acreage GIL 14,000.00 (14,000.00)

Total Grant in Lieu: 212,106.49 237,000.00 206,766.63 (30,233.37)

OMPF & Transfer from reserrve 1 0-4110 - Provincial Grants 628,350.00 673,600.00 505,200.00 (168,400.00) 10-4710- Transfer from Reserves 96,550.00 (96,550.00)

Total OMPF & Transfer from reserrve: 628,350.00 770,150.00 505,200.00 (264,950.00)

Total Revenue: 9,767,710.49 5,349,150.00 5,099,821.45 (249,328.55)

Townshio of Edwardsburah/Cardinal Report Date Budget to Actual 9/30/2015 3:41 PM For the Period Ending August 31, 2015 Page 2

2014 2015 YTD Actual 2015 Budget YTD Actual 2015 Variance

Council Expenses 16-5101 - Honourarium 51,333.20 60,100.00 37,999.92 22,100.08

16-5111 - Canada Pension Plan 544.40 1,000.00 544.40 455.60

16-5112 - Employer Health Tax 1,000.96 1,400.00 494.00 906.00

16-5201 -Special Meeting Allowance 3,000.00 3,000.00

16-5307 - Miscellaneous 301.41 2,000.00 1,681.43 318.57 16-5309 - Council Telephone 716.15 1,000.00 236.83 763.17

16-5328 - Conference & Conventions 6,215.87 7,000.00 4,259.92 2,740.08 16-5329 - Professional Development 1,000.00 1,095.03 (95.03) 16-5330 - Public Receptions 1,000.00 541.51 458.49 16-5332 - Advertising 1,000.00 246.29 753.71 16-5333 -Insurance 4,059.72 4,100.00 4,081.32 18.68 16-5334- Mileage 2,400.00 827.87 1,572.13 16-5336 - Donations 11,600.00 12,000.00 11,700.00 300.00 16-5337 - Senior support 350.00 500.00 400.00 100.00 16-5338 - Recognition Awards 2,559.43 5,000.00 562.88 4,437.12

Total Expenses: 78,681.14 102,500.00 64,671.40 37,828.60

Council Capital 16-5950 - Council Capital 161,022.79

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TOWNSHIP OF EDWARDSBURGH CARDINAL INFORMATION ITEM

Committee: Administration and Finance

Date: October 5th, 2015

Department: Treasury

Topic: August 31, 2015 Budget to Actuals

Background: Items that staff would like to bring to the Committee's attention:

1. Reporting now done on an accrual basis versus a cash basis in 2014 creating differences between 2015 YTD actuals compared to 2014 YTD actuals.

2. All insurance premiums have been paid in 1st quarter; no further entries will be processed in these accounts.

3. Administration IT Services 17-5327 is over budget due to the purchase of asset management software approved by council.

4. Fire Department Equipment repair 21-5310 is over budget due to a couple of reasons including Chief transition and the general nature of the line item. It is recommended that a couple of additional line items be added to the 2016 budget to allow for more detailed distribution of funds.

5. Bylaw contract fees 26-5326 is under budget due to the resignation of bylaw officer, no further entries to this account. New CBO is performing bylaw enforcement duties.

6. PW Signs & Posts 33-5625 over budget due to replacement of regulatory and priority signage that failed to meet retro-reflectivity testing.

7. PW Bridge/Culverts 33-5616 is over budget due to Hyndman cross culvert replacements being coded in this operating account and not capital. An adjusting entry will be made to correct this.

8. Streetlight Hydro 39-5602 is over budget, still awaiting credits from Ontario Hydro & RSL for over-billing from April to July 2015.

9. Canteen YTD shows a current profit of $2,611.17. Budgeted for an overall deficit of $1,000.00.

10. Combined Swimming Pool revenues over budget by approximately $3,000.00. 11. Landfill tipping fees are down but bag sales are up from last year's actuals. 12. Library expenses up slightly due to increased water testing expense.



Administration Revenue 17-4210- Admin Fees & Charges 2,215.20 3,500.00 1,957.50 (1,542.50)

17-4211 - Lottery Licences 2,503.20 3,000.00 1 '140.88 (1,859.12) 17-4212- Marriage Licenses 1,600.00 2,000.00 2,000.00 17-4213- Bank Interest Income 14,493.70 30,000.00 17,606.23 ( 12,393. 77) 17-4215 - Port Administration 379,170.00 758,000.00 379,170.00 (378,830.00) 17-4216- Property Rentals 740.00 1,000.00 1,395.00 395.00 17-4217- Tax Sale Surplus 2,195.56 2,195.56 17-4218- Long-term Debt Collections 208,394.48 312,600.00 208,394.48 (104,205.52) 17-4299- Other Revenue- Administration 25,504.01 1,000.00 760.00 (240.00)

Total Revenue: 634,620.59 1 '111 '1 00.00 614,619.65 (496,480.35)

Expenses 17-5102- Salaries 269,543.83 388,500.00 259,455.13 129,044.87 17-5111 -Canada Pension Plan 12,024.27 16,000.00 11,232.49 4,767.51 17-5112- Employer Health Tax 5,480.89 7,600.00 5,140.75 2,459.25 17-5113- Employment Insurance 5,628.59 7,300.00 5,519.58 1,780.42 17-5114- Workers' Compensation 2,120.93 11,800.00 7,572.50 4,227.50 17-5115- Group Insurance 36,188.63 42,100.00 30,237.76 11,862.24 17-5116- Omers Pension 26,328.80 42,500.00 26,501.63 15,998.37 17-5125- Allocated Labour 8,179.16 10,000.00 865.26 9,134.74 17-5201 -Heat 8,298.40 10,000.00 7,980.58 2,019.42 17-5202 - Hydro 3,124.61 5,500.00 3,795.44 1,704.56 17-5203- Building Supplies/Repairs 4,716.06 13,000.00 10,370.21 2,629.79 17-5205- Custodian 4,200.00 6,400.00 4,560.00 1,840.00 17-5301 -Stationery 8,333.25 11,000.00 5,733.17 5,266.83 17-5303- Copying 2,401.60 3,500.00 2,510.41 989.59 17-5307- Miscellaneous 1,844.12 4,000.00 3,141.52 858.48 17-5308 - Postage 6,122.41 12,000.00 10,315.01 1,684.99 17-5309 - Telephone 6,467.07 10,000.00 6,844.05 3,155.95 17-5310- Office Equipment 5,000.00 5,000.00 17-5311 -Leased Equipment 609.95 700.00 609.95 90.05 17-5320- Consulting 660.92 10,000.00 985.14 9,014.86 17-5321- Legal 40,328.16 45,000.00 33,668.97 11,331.03 17-5322 - Auditing 18,215.07 23,000.00 19,716.04 3,283.96 17-5324 -IT Services 7,001.49 13,000.00 27,677.70 (14,677.70) 17-5327- Professional Association 4,775.34 5,500.00 5,189.50 310.50 17-5329 - Professional Development 9,411.45 13,000.00 7,341.60 5,658.40 17-5331 - Courier Service 56.30 500.00 84.03 415.97 17-5332- Advertising 3,641.56 6,000.00 6,253.39 (253.39) 17-5333 -Insurance 12,241.80 12,400.00 12,347.64 52.36 17-5334- Mileage 1,956.36 4,700.00 1,783.66 2,916.34 17-5336- Emergency Management 1,000.00 200.00 800.00 17-5338- Student Intern Expenses 1,873.32 17-5341- Tax Write Offs 62,806.09 25,000.00 62,028.34 (37,028.34) 17-5346 - Bank Charges 2,159.18 3,000.00 2,126.90 873.10 17-5349 - Charity Rebate 2,000.00 2,000.00 17-5401 -Election Costs 10,544.46 17-5585- Greenfield Loan Payments Principal 208,394.48 264,353.00 173,206.81 91 '146.19 17-5586- Greenfied Loan Payments Interest 48,247.00 35,187.67 13,059.33 17-5601- Travel Centre Costs 748.13 (748.13) 17-5901- Transfer To Reserves 36,000.00 36,000.00



Total Expenses: 795,678.55 1 '119,600.00 790,930.96 328,669.04

Capital Revenue 17-4710- From Reserves- Administration 21,500.00 100,000.00 (100,000.00) 17-4715- Transfer from Surplus 27,000.00 (27,000.00) 17-4790- WIP Carry Forward 27,000.00 (27,000.00) 17-4110- Government Grants 50,000.00 50,000.00

Total Capital Revenue: 21,500.00 204,000.00 50,000.00 (154,000.00)

Capital Expenses 17-5950 - Admin Capital 16,870.51 235,000.00 38,100.63 196,899.37

Total Capital Expenses: 16,870.51 235,000.00 38,100.63 196,899.37



Fire Department Revenue 21-4112 - Building Rental EMS 8,300.00 8,500.00 8,400.00 (100.00)

21-4210- Fire Calls 16,800.00 25,000.00 6,040.00 ( 18,960.00)

21-4299- Other Revenue- Fire Dept 9,265.44 4,500.00 300.00 (4,200.00)

Total Revenue: 34,365.44 38,000.00 14,740.00 (23,260.00)

Expenses 21-5101- Fire Honourarium & Expense Allowance 204.16 88,000.00 88,000.00 21-5102- Fire Salaries 23,966.25 41,900.00 29,840.91 12,059.09 21-5111 - Fire Canada Pension Plan 1 '111.04 1,800.00 1 '196.93 603.07 21-5112- Fire Employer Health Tax 624.64 900.00 582.31 317.69 21-5113- Fire Employment Insurance 515.70 950.00 653.07 296.93 21-5114- Fire Workers' Compensation 7,053.96 10,850.00 9,031.17 1,818.83 21-5115- Fire Group Insurance 4,022.93 4,600.00 3,533.61 1,066.39 21-5116- Fire OMERS Pension 2,316.27 2,800.00 2,010.72 789.28 21-5120- Uniforms 1,545.06 25,000.00 2,672.15 22,327.85 21-5201 -Heat 15,709.00 14,000.00 12,811.73 1,188.27 21-5202- Hydro 4,305.21 9,000.00 6,447.14 2,552.86 21-5203- Building Supplies/Repairs 9,760.58 10,000.00 10,424.99 (424.99) 21-5305- Magazines & Periodicals 340.14 21-5307- Miscellaneous 5,145.46 3,913.70 (3,913.70) 21-5309- Telephone 4,019.30 7,000.00 4,761.85 2,238.15 21-5310- Equipment Repair 12,007.79 22,000.00 24,738.21 (2,738.21) 21-5327- Professional Associations 664.14 1,000.00 843.62 156.38 21-5329- Health and Safety 353.75 1,000.00 122.10 877.90 21-5330 - Professional Development 21,420.90 23,000.00 13,225.84 9,774.16 21-5332- Advertising 660.10 21-5333- Insurance- VFIS 29,364.84 29,700.00 28,767.39 932.61 21-5334- Mileage 123.11 500.00 55.70 444.30 21-5335- Water Testing 86.64 500.00 951.90 (451.90) 21-5336- Miscellaneous Clothing 4,513.04 21-5337 -Inspections/Prevention 4,215.86 8,000.00 2,096.92 5,903.08 21-5338- Contract Services 14,600.00 1,902.88 12,697.12 21-5339- Radio Licenses 1,844.00 2,000.00 1,844.00 156.00 21-5615- Truck Fuel 5,210.81 9,000.00 4,117.64 4,882.36 21-5618- Truck Repairs 11,024.43 20,000.00 10,377.04 9,622.96 21-5620- Communications Contract- Principle 10,600.00 10,672.52 (72.52) 21-5621 -Communications Contract- Interest 3,400.00 3,431.28 (31.28) 21-5901 - Transfer To Reserves 11,000.00 11,000.00

Total Expenses: 172,129.11 373,100.00 191,027.32 182,072.68

Capital Revenue 21-4710- From Reserves- Fire Dept 8,000.00 (8,000.00) 21-4790- WIP Carry Forward 60,000.00 (60,000.00)

Total Capital Revenue: 0.00 68,000.00 0.00 (68,000.00)

Capital Expense 21-5950- Fire Capital Expense 11,311.11 144,000.00 144,000.00

Total Capital Expense: 11,311.11 144,000.00 0.00 144,000.00


2014 2015

YTD Actual 2015 Budget YTD Actual 2015 Variance

Police Services 22-5326 - Police Protection Fees 679,001.30 1 '150,000.00 578,432.30 571,567.70

Conservation Authority 23-5326 - Conservation Authority Levy 26,993.02 42,000.00 41,983.00 17.00

Cemeteries Revenue 65-4299 - Cemetery Revenue 93.71 100.00 85.87 (14.13)

Total Revenue: 93.71 100.00 85.87 (14.13)

Expenses 65-5101 - Cemetery- Johnstown 1,500.00 1,500.00

65-5901 -Transfer To Reserves 3,500.00 3,500.00

Total Expenses: 0.00 5,000.00 0.00 5,000.00



Protective Services Animal Control Revenue 24-4210- Dog Licences 4,183.00 4,500.00 3,937.00 (563.00) 24-4211 -Kennel Licences 460.00 400.00 580.00 180.00 24-4212- Release fees 175.00 100.00 (100.00)

Total Revenue: 4,818.00 5,000.00 4,517.00 (483.00)

Expenses 24-5103- Animal Control WSIB 400.00 322.56 77.44 24-5112- Miscellaneous 45.47 1,000.00 442.62 557.38 24-5114- Animal Control Officer Contract 4,450.89 16,800.00 4,200.00 12,600.00 24-5119- Mileage 1,000.00 1,000.00 24-5309 - Animal Control Phone 199.05 199.17 (199.17)

Total Expenses: 4,695.41 19,200.00 5,164.35 14,035.65

Livestock Losses Revenue 24-4215- Livestock Recovery Prov 500.00 (500.00)

Total Revenue: 0.00 500.00 0.00 (500.00)

Expenses 24-5124 - Livestock Valuer Contract 500.00 500.00 24-5125- Livestock Losses 1,000.00 1,000.00

Total Expenses: 0.00 1,500.00 0.00 1,500.00



Building Inspection Revenue 25-4210- Fees & Charges 825.00 1,000.00 450.00 (550.00)

25-4211 -Building Permit Fees 73,491.91 85,000.00 53,625.30 (31 ,374.70)

25-4710- Transfer From Reserves 18,100.00 (18,100.00)

Total Revenue: 74,316.91 104,100.00 54,075.30 (50,024.70)

Expenses 25-5102- Bldg Salaries 36,643.24 61,700.00 27,726.02 33,973.98 25-5111 - Canada Pension Plan 1,770.52 1,900.00 1,349.48 550.52

25-5112- Employer Health Tax 725.68 1,300.00 553.86 746.14 25-5113- Employment Insurance 824.38 900.00 657.52 242.48 25-5114- Workers Compensation 833.63 1,800.00 818.03 981.97

25-5115- Group Insurance 4,713.94 6,500.00 3,005.89 3,494.11 25-5116- Omers Pension 4,030.94 6,900.00 3,065.65 3,834.35 25-5120- Uniforms 400.00 400.00 25-5305 - Publications 250.00 48.48 201.52 25-5307 - Miscellaneous 143.35 250.00 288.85 {38.85) 25-5309- Telephone 325.07 1,000.00 831.60 168.40 25-5310- Office Equipment 564.52 600.00 205.02 394.98 25-5321 - Legal 1,000.00 1,000.00 25-5324 - IT Services 4,334.99 1,300.00 1,282.18 17.82 25-5326 - Registered Code Agent 800.00 10,639.40 (9,839.40) 25-5327 - Professional Association 395.21 600.00 504.26 95.74 25-5328 - Conference & Conventions 609.54 1,400.00 1,400.00 25-5329 - Development Course Fees 40.35 1,000.00 558.66 441.34 25-5332 - Advertising 200.00 200.00 25-5333- Insurance 10,119.63 10,300.00 10,218.06 81.94 25-5334 - Mileage 2,059.02 4,000.00 2,563.37 1,436.63

Total Expenses: 68,134.01 104,100.00 64,316.33 39,783.67



Bylaw Enforcement Revenue 26-4211 -Bylaw Enforcement Fines 1,730.00 2,500.00 1,566.00 (934.00) 26-4212- Hawker/Pedlar Licenses 500.00 500.00

Total Revenue: 1,730.00 3,000.00 2,066.00 (934.00)

Expenses 26-5102- Salaries 8,200.00 3,787.14 4,412.86 26-5111 - Employee Benefits 2,400.00 179.94 2,220.06 26-5112- Employer Health Tax 73.83 (73.83) 26-5113- Employment Insurance 87.70 (87.70) 26-5114- Workers Compensation 230.72 400.00 333.70 66.30 26-5116- Omers Pension 408.75 (408.75) 26-5307 - Miscellaneous 81.36 300.00 183.55 116.45 26-5309 - Telephone 428.10 1,000.00 425.73 574.27 26-5321 - Legal 1,663.88 5,000.00 3,035.51 1,964.49 26-5326 - By-law contract fees 10,059.29 16,000.00 7,593.84 8,406.16 26-5333 - Insurance 1,478.15 1,600.00 1,527.93 72.07 26-5335- Mileage 1,605.50 3,500.00 1,916.63 1,583.37

Total Expenses: 15,547.00 38,400.00 19,554.25 18,845.75



Public Works Summary Revenue 27-4210- 911 Signage 1,710.00 2,000.00 1,495.00 (505.00) 31-4110 - Ontario Grants 1,000.00 1,000.00 31-4210- Fees & Charges 11,230.00 15,000.00 14,468.04 (531.96) 31-4299- PW Aggregate Resources 7,000.00 (7,000.00) 32-5901 - Machine Rental Charges Allocated 30,000.00 (30,000.00)

Total Revenue: 12,940.00 54,000.00 16,963.04 (37,036.96)

Expenses Overhead- General 31-5102- Salaries 76,283.93 169,000.00 77,809.29 91,190.71 31-5104- Vacation 8,070.62 44,000.00 26,890.59 17,109.41 31-5105- Sicktime 5,635.59 9,800.00 5,633.38 4,166.62 31-5106- Statutory Holidays 14,305.73 19,500.00 9,230.26 10,269.74 31-5107- Compassionate Leave 2,000.00 2,000.00 31-5111 -Canada Pension Plan 16,780.09 23,000.00 16,252.01 6,747.99 31-5112- Employer Health Tax 7,157.89 11,400.00 7,013.11 4,386.89 31-5113- Employment Insurance 8,343.42 10,600.00 8,107.68 2,492.32 31-5114- Workers' Compensation 8,222.40 16,200.00 10,357.85 5,842.15 31-5115- Group Insurance 49,435.67 70,000.00 40,697.73 29,302.27 31-5116- Omers Pension 28,982.59 48,500.00 30,268.75 18,231.25 31-5120- Uniforms 1,995.50 2,500.00 1,764.70 735.30 31-5201 -Heat 17,914.30 17,500.00 12,855.34 4,644.66 31-5202- Hydro 4,751.94 12,500.00 8,302.00 4,198.00 31-5203- PW Building Repairs and Maintenance 26,681.14 25,000.00 23,395.28 1,604.72 31-5204- Water & Sewer Charges 5,000.00 1,750.62 3,249.38 31-5301 -Stationery 1,059.02 1,000.00 1,142.16 (142.16) 31-5307- Miscellaneous 3,456.14 2,500.00 2,023.40 476.60 31-5309- Telephone I GPS 9,252.50 20,000.00 10,014.79 9,985.21 31-5310- Equipment- Radios 1,708.55 1,900.00 1,677.00 223.00 31-5326 - PW Consulting Costs 4,572.31 4,500.00 3,756.62 743.38 31-5327- Association Memberships 750.57 1,000.00 779.63 220.37 31-5329- Development Course Fees 9,586.09 11,000.00 4,374.03 6,625.97 31-5332- Advertising 95.37 500.00 461.24 38.76 31-5333- Insurance 54,986.00 55,500.00 55,420.16 79.84 31-5901 -Transfer To Reserves 50,000.00 50,000.00

Total Overhead- General: 360,027.36 634,400.00 359,977.62 274,422.38

Overhead - Shop 32-5603 - Labour 20,040.10 22,000.00 19,757.06 2,242.94 32-5604 - Equipment - Other 3,207.83 493.73 (493.73) 32-5605 - Fuel 67,785.84 90,000.00 55,837.89 34,162.11 32-5606 - Parts & Supplies 7,793.24 17,000.00 10,700.73 6,299.27 32-5607 - Oil & Grease 516.94 2,029.46 (2,029.46)

Total Overhead - Shop: 99,343.95 129,000.00 88,818.87 40,181.13

Vehicle Expenses 107,503.49 209,500.00 119,818.52 89,681.48 Bridges & Culverts 33-5613- Labour 13,586.18 13,000.00 12,789.28 210.72 33-5615- OSIM Bridge Inspections 6,000.00 6,000.00 33-5616- Materials 20,256.33 22,000.00 28,123.28 (6,123.28)



33-5617- Machine Rental- External 8,101.35 2,000.00 1,292.35 707.65

33-5619- Miscellaneous 2,734.53 3,000.00 181.13 2,818.87

Total Bridges & Culverts: 44,678.39 46,000.00 42,386.04 3,613.96

Safety Devices 33-5623 - Labour 6,724.56 7,000.00 7,569.48 (569.48)

33-5624 - Crossing Maintenance - C.N.R. 5,283.18 8,000.00 4,317.00 3,683.00

33-5625 - Signs & Posts 1,484.96 8,000.00 14,958.20 (6,958.20)

27-5616-911 Materials 1,465.35 1,000.00 117.02 882.98

Total Safety Devices: 14,958.05 24,000.00 26,961.70 (2,961.70)

Roadside Maintenance 34-5613- Labour 19,341.76 60,000.00 35,158.50 24,841.50 34-5616- Materials 129.64

34-5617- Machine Rental- External 254.40 6,000.00 5,494.44 505.56

34-5619- Miscellaneous 2,031.63 500.00 1,893.10 (1,393.10) 34-5626 - Materials 216.56 500.00 160.19 339.81

34-5627 - Machine Rental - External 15,000.00 2,360.84 12,639.16

34-5629 - Miscellaneous 1,297.22 34-5632- Weed Control 12,500.00 10,939.71 1,560.29

34-5636 - Materials 213.70 34-5666 -Tree Removal, Planting 10,000.00 4,010.73 5,989.27

Total Roadside Maintenance: 23,484.91 104,500.00 60,017.51 44,482.49

Hardtop Maintenance 35-5613- Labour 16,526.22 25,000.00 17,936.96 7,063.04 35-5616- Patching & Resurfacing Materials 10,109.52 55,000.00 60,939.03 (5,939.03) 35-5627 - Machine Rental - External 16,324.88 15,000.00 18,613.46 (3,613.46) 35-5629 - Miscellaneous 337.84 (337.84) 35-5636 - Dust Layer Materials 587.40 35-5646 - Materials 1,214.71 35-5650 - Sidewalk Improvements 10,000.00 1,819.47 8,180.53

Total Hardtop Maintenance: 44,762.73 105,000.00 99,646.76 5,353.24

Loosetop Maintenance 36-5613- Labour 15,510.04 25,000.00 12,914.45 12,085.55 36-5616- Materials 3,903.43 10,000.00 1 '104.29 8,895.71 36-5626 - Brushing & Ditching Materials 5,088.10 36-5636 - Materials 52,634.78 47,000.00 52,156.28 (5,156.28) 36-5656 - Gravel Resurface Materials 102,714.10 106,000.00 91,061.86 14,938.14

Total Loosetop Maintenance: 179,850.45 188,000.00 157,236.88 30,763.12

Winter Control 38-5613- Labour 111,104.96 85,000.00 76,350.78 8,649.22 38-5617 - Machine Rental - External 15,795.47 15,000.00 15,837.80 (837.80) 38-5619- Miscellaneous 473.95 1,000.00 19.36 980.64 38-5626 - Sand & Salt Materials 47,932.49 85,000.00 69,153.48 15,846.52 38-5627 - Machine Rental - External 4,240.00 1,770.00 (1 ,770.00) 38-5901 -Transfer to Reserves- Winter Control 25,000.00 25,000.00

Total Winter Control: 179,546.87 211,000.00 163,131.42 (47,868.58)



Street Lighting 39-5602 - Streetlight Hydro 35,091.55 32,000.00 35,138.61 (3,138.61)

39-5606 - Streetlight Maintenace 5,426.07 7,000.00 1,476.12 5,523.88

39-5650 - LED Debt Repayment 26,000.00 26,000.00

Total Street Lighting: 40,517.62 65,000.00 36,614.73 28,385.27

Total Expenses: 1 ,094,673.82 1 '716,400.00 1 '154,61 0.05 561,789.95

Capital Revenue 39-5920 - Capital Transfer from Reserve Funds 465,000.00 (465,000.00)

39-5930- Transfer From Gas Tax Funds 200,000.00 (200,000.00)


Capital Expenses 39-5950 - Equipment 661.14 275,000.00 64,872.13 210,127.87 41-5619- Bridges and Culverts Miscellaneous 11,994.33 16,000.00 16,000.00 41-5626 - Varied Roads Materials 47,971.55 (47,971.55) 41-5789- Johnstown Drainage 7,299.26 (7,299.26) 41-5819 - Gill Street Construction 610.56 41-5820- James Street 17,210.77 125,000.00 61,803.05 63,196.95 41-5825- Joseph Street Engineering 5,089.98 103,000.00 351.27 102,648.73 41-5840- Hyndman Road Reconstruction 2,529.01 346,000.00 615.00 345,385.00 41-5850 - Pittston Road Culvert 290,536.19 41-5855- Ventnor/Howard/Edward 70,000.00 3,695.43 66,304.57 41-5860 - Elizabeth Street 58,000.00 2,696.65 55,303.35 41-5865 - Frederick Street 43,000.00 43,000.00 41-5870- Cleary Road 19,000.00 19,000.00 41-5875 - Henry Street 52,000.00 52,000.00

Total Capital Expenses: 328,631.98 1,107,000.00 189,304.34 917,695.66



Industrial Park Wastewater Revenue 52-4210- Industrial Park Wastewater Revenue 9,605.12 19,500.00 12,516.63 (6,983.37) 52-4215 -Industrial Park Capital Levy 1,330.19 1,863.40 1,863.40 52-4299 - Industrial Park Wastewater Mise Revenue 15,300.00 15,000.00 (300.00)

Total Revenue: 10,935.31 34,800.00 29,380.03 (5,419.97)

Expenses 52-5311 - Industrial Park Wastewater ROW/Leased L 500.00 500.00 52-5325 - Industrial Park Professional fees 1,095.30 52-5326 - Industrial Park WWTP Contract Treatment 24,853.48 58,000.00 (1 '182.45) 59,182.45 52-5333- Industrial Park Insurance 1,496.37 1,600.00 1,542.71 57.29 52-5901 -Transfer to Reserve Fund 15,300.00 15,300.00

Total Expenses: 27,445.15 75,400.00 360.26 75,039.74

Capital 52-4710- lndust Park Wastewater Transfer from Res 1,038,831.50 52-5950 -Industrial Park Wastewater/WWTP Capital 1,043,831.54

Total Capital: 2,082,663.04 0.00 0.00 0.00



Ind. Park & New Wexford Water Revenue 53-4221 -Industrial Park Water 96,636.62 160,000.00 102,829.49 (57, 170.51)

Total Revenue: 96,636.62 160,000.00 102,829.49 (57,170.51)

Expenses 53-5102- Salaries And Wages 12,406.30 19,500.00 10,412.21 9,087.79

53-5111 - Canada Pension Plan 559.48 800.00 493.78 306.22 53-5112- Employer Health Tax 253.24 500.00 211.34 288.66 53-5113- Employment Insurance 264.08 400.00 238.01 161.99 53-5114- Workers Safety Insurance 131.31 300.00 120.05 179.95 53-5115 - Group Insurance 1,427.82 2,500.00 1,242.07 1,257.93 53-5116- OMERS 1,288.20 2,100.00 978.86 1,121.14 53-5301 - Miscellaneous 100.00 54.95 45.05 53-5309- Industrial Park Telephone 282.82 900.00 510.14 389.86 53-5320 - System Optimization 1,500.00 1,500.00 53-5326 - Industrial Park Contracts 175.84 1,200.00 568.74 631.26 53-5329 - Development Course Fee 275.00 1,000.00 115.00 885.00 53-5333 - Insurance 4,916.64 5,100.00 5,013.82 86.18 53-5335 - Water Sampling 1,234.16 2,200.00 1,231.53 968.47 53-5336- Vehicle Expense 310.93 1,350.00 1,054.01 295.99 53-5612- Industrial Park Water Line Maintenance 2,200.00 2,200.00 53-5631 - Prescott Water Costs 58,946.42 104,000.00 69,344.89 34,655.11 53-5901 -Transfer To Reserve Fund 15,000.00 15,000.00 15,000.00

Total Expenses: 97,472.24 160,650.00 91,589.40 69,060.60

Johnstown Water Wells 53-5641 - Johnstown Water Supply & System Repairs 1,163.12 2,000.00 2,305.85 (305.85) 53-5902 -Transfer to Reserve ( Segregated) 8,000.00 8,000.00



Low Lift Station Revenue 55-4210- Low Lift Pumping Station Revenue 62,800.00 95,100.00 63,400.00 (31,700.00)

Total Revenue: 62,800.00 95,100.00 63,400.00 (31,700.00)

Expenses 55-5102 - Low Lift Pumping Station Labour 9,534.79 15,500.00 7,647.68 7,852.32

55-5105- Low Lift Pump Station Wages On Call 2,840.00 4,800.00 2,813.00 1,987.00

55-5111 - Low Lift Pumping Stn Canada Pension Plan 554.99 600.00 499.80 100.20

55-5112- Low Lift Pumping Stn Employer Health Tax 250.38 400.00 215.32 184.68

55-5113- Low Lift Pump Stn Employment Insurance 262.17 300.00 241.27 58.73

55-5114- Low Lift Pump Stn Workers Compensation 137.39 200.00 121.54 78.46

55-5115- Low Lift Pumping Stn Group Insurance 1,045.93 1,900.00 909.90 990.10

55-5116- Low Lift Pumping Station OMERS 1,272.12 1,700.00 1,004.41 695.59

55-5202 - L L Pump Stn Hydro 8,108.31 14,000.00 10,402.34 3,597.66

55-5203 - L L Pump Stn Repairs 750.00 139.21 610.79

55-5204 - L L Pump Stn Chemical and Supplies 3,163.73 4,500.00 3,233.95 1,266.05

55-5301 - L L Pump Stn Stationery 200.00 119.08 80.92 55-5306 - L L Pump Stn Materials 1,000.00 1,000.00

55-5307 - L L Pump Station Miscellaneous 250.00 261.32 (11.32) 55-5309- L L Pump Stn Telephone 282.80 500.00 499.04 0.96 55-5310- L L Pump Stn Equip Repair 14,950.00 138.20 14,811.80

55-5326 - Contract Services 1,122.88 2,400.00 984.03 1,415.97 55-5329 - L L Pump Stn Training & Dev 476.74 800.00 800.00 55-5331 - L L Pump Stn Postage/Courier 100.00 100.00 55-5334 - L L Pump Stn Insurance 5,771.71 5,800.00 5,592.33 207.67 55-5335- L L Pump Stn Lab Testing 300.00 300.00 55-5336 - L L Pump Stn Vehicle 578.52 3,400.00 4,882.20 (1 ,482.20) 55-5350- Property Tax 750.00 750.00 55-5902 - L L Pump Stn Transfer to Reserve Funds 20,000.00 20,000.00 20,000.00

Total Expenses: 55,402.46 95,100.00 39,704.62 55,395.38



Storm Water Management Expenses 57-5102- Salaries And Wages 4,410.68 42,800.00 12,722.10 30,077.90 57-5111 -Canada Pension 183.73 400.00 578.40 (178.40) 57-5112- Employer Health Tax 90.54 200.00 266.90 (66.90) 57-5113- Employment Insurance 86.49 200.00 258.25 (58.25) 57-5114- Workers Compensation 49.67 200.00 226.84 (26.84) 57-5115- Group Insurance 581.07 1,200.00 505.51 694.49 57-5116- Omers 457.69 1,000.00 1,483.21 (483.21) 57-5125- Allocated labour 2,000.00 12,813.72 (10,813.72) 57-5310- Maintenance and Repair 1,465.35 10,000.00 9,349.75 650.25 57-5312- Johnstown Drainage Project 35,000.00 9,726.23 25,273.77 57-5313- Spencerville Drainage Project 15,000.00 5,088.01 9,911.99 57-5314- Ventnor Drainage Project 30,000.00 2,955.12 27,044.88 57-5333- Insurance 1,282.60 1,400.00 1,349.87 50.13 57-5901 -Transfer To Reserves 10,000.00 10,000.00

Total Expenses: 8,607.82 149,400.00 57,323.91 92,076.09

Capital Revenue 57-4710- Transfer from Reserves 65,000.00 (65,000.00)


Capital Expenses 57-5950- Cardinal Storm Capital 75,000.00 75,000.00

Total Capital Expenses: 0.00 75,000.00 0.00 75,000.00



Waste Disposal & Transfer Sites Revenues 59-4210- Landfill Tipping Fees 18,629.00 24,000.00 9,584.00 (14,416.00)

59-4111 - Ont Tire Stewardship 1,000.00 286.39 (713.61)

59-4212- Recycling Revenues 3,711.34 5,000.00 1,184.67 (3,815.33)

Total Revenues: 22,340.34 30,000.00 11,055.06 (18,944.94)

Expenses 59-5102- Labour 15,516.01 20,500.00 17,529.40 2,970.60

59-5111 - Canada Pension Plan 500.00 227.28 272.72

59-5112- Employer Health Tax 300.00 170.05 129.95

59-5113- Employment Insurance 400.00 162.29 237.71

59-5114- Workers Compensation 600.00 228.90 371.10

59-5116- OMERS 700.00 590.34 109.66

59-5203 - Building Supplies And Repairs 275.62 197.97 (197.97)

59-5327 - Engineering Disposal Sites 12,903.90 52,000.00 24,904.20 27,095.80

59-5328 - Site Maintenance 20,268.99 33,000.00 23,906.81 9,093.19

59-5329 - Recycling Operations 8,472.64 59-5333 - Advertising 238.04 500.00 307.89 192.11

59-5334 - Insurance 15,462.36 15,700.00 15,678.36 21.64

59-5350- Property Tax 100.00 100.00

Total Expenses: 73,137.56 124,300.00 83,903.49 40,396.51

Capital Revenues 59-4 71 0 - Transfer from Reserve 33,000.00 (33,000.00) 59-4790- WIP Carry Forward 87,000.00 (87,000.00)

59-4113- OCIF Grant 240,000.00 (240,000.00)

Total Capital Revenues: 0.00 360,000.00 0.00 (360,000.00)

Capital Expenses 59-5950 - Waste Disposal Capital Expense 14,577.65 360,000.00 360,000.00

Total Capital Expenses: 14,577.65 360,000.00 0.00 360,000.00

Curbside Waste Collection & Recycling Revenue 59-4110 - Stewardship Ont Recycling Grant 39,310.90 50,000.00 26,429.13 (23,570.87) 59-4211 - Bag sales 116,022.50 180,000.00 123,130.00 (56,870.00)

Total Revenue: 155,333.40 230,000.00 149,559.13 (80,440.87)

Expenses 59-5307 - Bags & Miscellaneous Supplies 17,074.51 22,000.00 11,762.39 10,237.61 59-5324 - Contract Collection - Bins 13,116.06 (13,116.06) 59-5326 - Contract Collection - Roadside 199,688.95 321,000.00 177,810.39 143,189.61 59-5330- Pitch In Program 333.27 1,500.00 162.65 1,337.35

Total Expenses: 217,096.73 344,500.00 202,851.49 141,648.51



Recreation Administration Revenue 81-4299- Other Revenue- Parks/Rec 25.00 3,220.00 3,220.00

Total Revenue: 25.00 0.00 3,220.00 3,220.00

Expenses 81-5102- Salaries 46,303.27 81,200.00 52,832.09 28,367.91 81-5104- Vacation 21,004.76 (21 ,004.76) 81-5105- Sickness 5,439.24 (5,439.24) 81-5106- Staturory Holidays 9,425.69 (9,425.69) 81-5111 -Canada Pension Plan 2,654.95 2,500.00 3,806.96 (1,306.96) 81-5112- Employer Health Tax 1,411.28 1,600.00 1,822.21 (222.21) 81-5113- Employment Insurance 1 '111.08 1,200.00 2,095.68 (895.68) 81-5114- Workers Compensation 1,299.99 2,400.00 2,692.34 (292.34) 81-5115 - Group Insurance 7,943.23 8,500.00 6,281.08 2,218.92 81-5116- Omers Pension 5,374.50 8,500.00 7,323.87 1,176.13 81-5120- Miscellaneous Clothing 3,083.68 3,500.00 1,682.87 1,817.13 81-5307- Miscellaneous 638.06 1,400.00 264.19 1,135.81 81-5309 - Telephone 3,415.42 5,500.00 3,520.26 1,979.74 81-5324- Computer Expenses 2,636.59 1,300.00 711.35 588.65 81-5329- Professional Development 7,749.65 11,000.00 9,014.31 1,985.69 81-5333- Advertising 81.36 300.00 241.29 58.71 81-5334- Insurance 7,768.32 8,500.00 8,516.59 (16.59) 81-5615- Vehicle Fuel 5,993.14 8,000.00 4,668.49 3,331.51 81-5618- Vehicle Repairs 2,423.22 4,000.00 3,239.14 760.86

Total Expenses: 99,887.74 149,400.00 144,582.41 4,817.59

Capital 81-5950- Rec Admin Capital Expense 15,879.73

Total Capital: 15,879.73 0.00 0.00 0.00



Parks Expenses 82-5102- Labour 92,298.73 93,700.00 52,479.69 41,220.31 82-5111 - Canada Pension Plan 3,677.76 3,900.00 2,007.50 1,892.50 82-5112- Employer Health Tax 1,783.79 1,900.00 973.10 926.90 82-5113- Employment Insurance 2,083.47 2,200.00 1,160.81 1,039.19 82-5114- Workers Compensation 2,049.08 2,800.00 1,437.21 1,362.79 82-5115- Group Insurance 9,785.46 11,300.00 8,625.26 2,674.74 82-5116- Omers Pension 7,064.50 5,700.00 2,560.34 3,139.66 82-5202 - Hydro parks 933.89 2,500.00 1,025.18 1,474.82 82-5203 - Repairs & Maintenance 3,477.93 8,000.00 6,533.53 1,466.47 82-5307 - Miscellaneous 2,427.82 1,000.00 782.98 217.02 82-5310- Equipment 801.51 1,000.00 329.94 670.06 82-5326 - Contract Grass Cutting 2,033.17 5,500.00 4,990.33 509.67 82-5334 - Insurance 8,323.20 9,100.00 9,035.90 64.10 81-5626- Tractor Expenses 976.94 2,500.00 944.81 1,555.19

Total Expenses: 137,717.25 151,100.00 92,886.58 58,213.42

Ball Diamonds Revenue 83-4211 - North Ball Diamond 2,000.00 2,385.00 385.00

Total Revenue: 0.00 2,000.00 2,385.00 385.00

Expenses 83-5202 - Hydro 1,058.17 2,000.00 1,054.03 945.97 83-5203 - Repairs 6,424.37 4,000.00 1,659.08 2,340.92 83-5306 - Miscellaneous Supplies 730.69 1,000.00 1,255.95 (255.95) 83-5334 - Insurance 554.88 600.00 623.17 (23.17)

Total Expenses: 8,768.11 7,600.00 4,592.23 3,007.77



Swimming Pools/ Summer Day Camps Cardinal Pool./ Day Camp Revenue 75-4113- Student Grants 1,250.00 (1,250.00)

75-4211 -Registration fees 7,500.00 2,281.96 (5,218.04)

75-4212- Gate Receipts 450.00 (450.00)

75-4250 - Donations 5,000.00 5,000.00

Total Revenue: 0.00 14,200.00 7,281.96 (6,918.04)

Expenses 75-5102 - Salaries & Wages 38,500.00 10,725.75 27,774.25

75-5111 - Canada Pension Plan 1,850.00 290.14 1,559.86 75-5112- Employer Health Tax 750.00 209.15 540.85 75-5113 - Employment Insurance 1,000.00 209.58 790.42 75-5114- Workers Compensation 1,150.00 308.91 841.09 75-5115- Group Insurance 1,350.00 1,350.00 75-5116- Omers Pension 700.00 54.94 645.06 75-5202 - Hydro 2,700.00 168.01 2,531.99 75-5203 - Supplies & Repairs 5,500.00 4,224.83 1,275.17 75-5204 - Cleaning Supplies 250.00 169.59 80.41 75-5207 -Water/ Sewer Charges 3,000.00 3,000.00 75-5306 - Program Supplies 250.00 503.02 (253.02) 75-5309 - Telephone 500.00 599.23 (99.23) 75-5333 - Advertising 250.00 250.00 75-5334 - Insurance 3,150.00 3,115.83 34.17

Total Expenses: 0.00 60,900.00 20,578.98 40,321.02

Capital 75-5950 - Capital Pool Repairs 10,000.00 3,499.72 6,500.28

Total Capital: 0.00 10,000.00 3,499.72 6,500.28

Johnstown Pool/ Day Camp Revenue 85-4113 - Pool Summer Jobs Grants 1,250.00 (1,250.00) 85-4211 - Swimming Registration Fees 14,665.25 7,500.00 19,654.00 12,154.00 85-4212- Swimming Gate Receipts 900.00 450.00 (450.00) 85-4250 - Pool Donations 10,000.00 5,000.00 5,000.00 85-4710- From Reserves- Pools 10,000.00

Total Revenue: 35,565.25 14,200.00 24,654.00 10,454.00

Expenses 85-5102- Labour 50,159.62 38,500.00 48,801.53 (10,301.53) 85-5111 - Canada Pension Plan 1,173.44 1,850.00 1,278.83 571.17 85-5112- Employer Health Tax 978.12 750.00 951.61 (201.61) 85-5113 - Employment Insurance 967.91 1,000.00 1,209.33 (209.33) 85-5114- Workers Compensation 1 '123.57 1,150.00 1,405.47 (255.47) 85-5115- Group Insurance 1,350.00 1,350.00 85-5116- Pools OMERS 146.09 700.00 1 '140.97 (440.97) 85-5202 - Hydro 1 '146.50 2,700.00 1,510.74 1,189.26 85-5203 - Building Supplies & Repairs 8,837.77 5,500.00 3,240.72 2,259.28 85-5204 - Cleaning Supplies 447.35 250.00 123.28 126.72


2014 2015

YTDActual 2015 Budget YTD Actual 2015 Variance

85-5207 - Water I Sewer Charges 3,000.00 3,000.00

85-5306 - Program Supplies 4,757.60 5,750.00 6,364.34 (614.34)

85-5309- Telephone 686.71 500.00 207.53 292.47

85-5333 - Advertising 496.26 250.00 250.00

85-5334 - Insurance 5,770.76 3,150.00 3,115.82 34.18

Total Expenses: 76,691.70 66,400.00 69,350.17 (2,950.17)

Capital 85-5950 - Swimming Pools Capital 2,424.66 10,000.00 2,795.01 7,204.99

Total Capital: 2,424.66 10,000.00 2,795.01 7,204.99



Arena Operations Cardinal Arena Operations Revenue 76-4211 - Ice Rentals 313,000.00 156,459.34 ( 156,540.66) 76-4212- Public Skating 2,000.00 206.63 (1 ,793.37) 76-4217- Advertising Signs 5,000.00 (5,000.00)

Total Revenue: 0.00 320,000.00 156,665.97 (163,334.03)

Expenses 76-5102- Salaries & Wages 164,000.00 88,175.56 75,824.44 76-5111 -Canada Pension 6,500.00 3,760.41 2,739.59 76-5112- Employer Health Tax 3,200.00 1,788.09 1,411.91 76-5113- Employment Insurance 3,700.00 2,082.45 1,617.55 76-5114 -Workers Compensation 4,700.00 2,652.13 2,047.87 76-5115- Group Insurance 24,300.00 10,714.21 13,585.79 76-5116- OMERS 12,500.00 7,306.91 5,193.09 76-5201 -Heat 17,000.00 6,204.29 10,795.71 76-5203 - Building Supplies & Repair 20,000.00 15,317.91 4,682.09 76-5204 - Cleaning Supplies 4,500.00 2,856.44 1,643.56 76-5205 - Maintenance Agreements 10,000.00 3,375.42 6,624.58 76-5207 - Repairs Refrigeration 2,000.00 3,308.06 (1 ,308.06) 76-5309- Telephone 2,750.00 1,967.86 782.14 76-5311 -Other Equipment rentals 1,000.00 276.00 724.00 76-5333 - Insurance 14,050.00 14,021.22 28.78 76-5602 - Hydro 88,000.00 71,477.52 16,522.48 76-5604 - Water/Sewer Charges 25,650.00 10,372.59 15,277.41 76-5612- Olympia- Propane 4,500.00 2,227.07 2,272.93 76-5618- Olympia- Repairs 2,500.00 1,587.66 912.34

Total Expenses: 0.00 410,850.00 249,471.80 161,378.20

Arena Donations 76-4250 - Arena Donations 3,326.00 128,000.00 64,440.00 (63,560.00)

Total Arena Donations: 3,326.00 128,000.00 64,440.00 (63,560.00)

Arena Debenture 76-5650 - Loan Principal Payment 65,661.00 32,457.30 33,203.70 76-5655 - Loan Interest Payment 238,039.00 119,391.72 118,647.28

Total Arena Debenture: 0.00 303,700.00 151,849.02 151,850.98

Capital 76-5950 - Cardinal Arena Capital 7,000.00 1,830.99 5,169.01

Total Capital: 0.00 7,000.00 1,830.99 5,169.01

Spencerville Arena Operations Revenue 86-4211 - Arena Ice Rentals 256,215.70 197,000.00 75,444.82 (121 ,555.18) 86-4212- Arena Public Skating 1,765.02 1,000.00 1,106.19 106.19 86-4215- Arena Building Rental 45.00 86-4217 -Arena Advertising Signs 4,900.00 5,000.00 200.00 (4,800.00) 86-4250 - Arena Donations 74,400.00



Total Revenue: 337,325.72 203,000.00 76,751.01 (126,248.99)

Expenses 86-5102- Labour 148,409.23 98,000.00 55,077.63 42,922.37 86-5111 - Canada Pension Plan 6,686.00 4,000.00 2,455.73 1,544.27 86-5112- Employer Health Tax 2,893.98 2,000.00 1,157.42 842.58 86-5113- Employment Insurance 3,376.42 2,300.00 1,368.06 931.94 86-5114- Workers Compensation 3,160.55 2,900.00 1,698.19 1,201.81 86-5115- Group Insurance 30,987.22 14,500.00 16,599.09 (2,099.09) 86-5116- Omers Pension 11,144.22 7,500.00 4,569.83 2,930.17 86-5203 - Building Supplies & Repairs 21,282.16 10,000.00 7,440.00 2,560.00 86-5204 - Cleaning Supplies 4,701.93 2,500.00 1,083.06 1,416.94 86-5205 - Maintenance Agreements 6,000.00 6,000.00 86-5207 - Repairs - Refrigeration 8,844.08 3,000.00 6,028.61 (3,028.61) 86-5309 - Telephone 3,596.91 2,750.00 2,002.71 747.29 86-5311 -Other Equipment Rental 1,506.61 1,500.00 1,345.42 154.58 86-5334 - Insurance 25,320.62 14,050.00 14,021.22 28.78 86-5335- Arena Water Testing 85.14 500.00 1,320.00 (820.00) 86-5602 - Hydro 122,756.89 65,000.00 53,818.23 11,181.77 86-5604 - Sewer Charges 4,133.96 1,850.00 1,858.00 (8.00) 86-5612- Ice Machine- Propane 4,965.83 3,000.00 2,008.76 991.24

86-5618- Ice Machine- Repairs 3,430.99 2,000.00 1,736.50 263.50

Total Expenses: 407,282.74 243,350.00 175,588.46 67,761.54

Capital 86-5950 - Arena Capital 9,029.37 21,000.00 7,683.80 13,316.20

Total Capital: 9,029.37 21,000.00 7,683.80 13,316.20



Canteens Revenue 87-4211 -Canteen Sales 58,285.33 112,000.00 47,799.41 (64,200.59) 87-4299- Canteen Other Revenue 1,500.00 (1,500.00)

Total Revenue: 58,285.33 113,500.00 47,799.41 (65,700.59)

Expenses 87-5102- Labour 31,706.96 45,400.00 18,885.52 26,514.48 87-5111 -Canada Pension Plan 686.26 2,300.00 262.37 2,037.63 87-5112- Employer Health Tax 618.27 900.00 385.87 514.13 87-5113- Employment Insurance 834.52 1,200.00 565.21 634.79 87-5114- Workers Compensation 710.25 1,400.00 589.39 810.61 87-5203- Repairs & Supplies 1,500.00 191.40 1,308.60 87-5207- Water I Sewer Charges 600.00 600.00 87-5306- Canteen Purchases 25,189.21 55,000.00 20,326.00 34,674.00 87-5307- Miscellaneous 946.74 3,000.00 762.79 2,237.21 87-5334- Insurance 2,996.35 3,200.00 3,219.69 (19.69)

Total Expenses: 63,688.56 114,500.00 45,188.24 69,311.76

South Centre Revenue 88-4215- South Centre Building Rental 1,895.00 2,500.00 1,384.03 (1 '115.97)

Total Revenue: 1,895.00 2,500.00 1,384.03 (1 '115.97)

Expenses 88-5201 - Heat 1,235.30 2,000.00 1,450.09 549.91 88-5202 - Hydro 2,105.75 4,200.00 2,146.39 2,053.61 88-5203 - Building Supplies & Repairs 3,821.61 6,000.00 2,632.22 3,367.78 88-5204 - Cleaning Supplies 258.02 500.00 86.86 413.14 88-5205 - Custodial Services 400.00 2,000.00 815.00 1,185.00 88-5309 - Telephone 535.08 1,000.00 565.68 434.32 88-5334 - Insurance 1,553.69 1,800.00 1,765.64 34.36 88-5335- South Cent Water Testing 86.64 200.00 1,328.00 (1,128.00)

Total Expenses: 9,996.09 17,700.00 10,789.88 6,910.12


2014 2015

YTD Actual 2015 Budget YTD Actual 2015 Variance

Library Expenses 89-5201 - Library Utilities 3,263.22 8,000.00 6,939.18 1,060.82

89-5203 - Library Building Repairs 4,315.45 7,500.00 5,487.26 2,012.74

89-5302 - Library Wages 1,000.00 1,000.00

89-5335- Library Water Testing 86.64 200.00 1,328.01 (1 '128.01)

89-5350 - Library Board Grant 50,000.00 82,500.00 48,000.00 34,500.00

Total Expenses: 57,665.31 99,200.00 61,754.45 37,445.55



Planning Revenue 91-4210- Planning/Zoning 1,750.00 5,000.00 4,950.00 (50.00)

Total Revenue: 1,750.00 5,000.00 4,950.00 (50.00)

Expenses 91-5102- Salaries 15,947.93 24,000.00 12,277.83 11,722.17

91-5111 -Canada Pension Plan 364.26 800.00 547.75 252.25

91-5112- Employer Health Tax 310.96 500.00 117.40 382.60

91-5113- Employment Insurance 357.84 400.00 268.53 131.47

91-5114- Workers Compensation 357.19 600.00 372.43 227.57

91-5115- Group Insurance 1,801.96 2,700.00 1,368.86 1,331.14

91-5116- Omers Pension 1,548.94 2,400.00 1,342.77 1,057.23

91-5307- Miscellaneous 81.92 300.00 300.00

91-5321 -Legal/ OMB 5,000.00 5,000.00

91-5326- Contract Fee 2,136.23 5,000.00 2,567.04 2,432.96

91-5329- Development Course Fee 294.09 500.00 500.00

91-5333- Advertising 191.54 500.00 500.00

91-5334- Insurance 1,478.15 1,600.00 1,527.93 72.07

91-5336- OPA Review 8,000.00 8,000.00

91-5338- Committee Of Adjustment Fee 150.00 600.00 600.00

Total Expenses: 25,021.01 52,900.00 20,390.54 32,509.46



Economic Development Revenue 92-4200 - Sale of Property 138,028.52 92-4250 - Federal Grants (322.76) 29,750.00 29,750.00 92-4710- Transfer from Reserve Funds 35,500.00 (35,500.00) 92-4715- WIP Unspent Funding 36,000.00 (36,000.00)

Total Revenue: 137,705.76 101,250.00 29,750.00 (71 ,500.00)

Expenses 92-5332 - Advertising 457.92 550.00 550.00 92-5350 - Economic Development Activity 254.40 1,000.00 322.19 677.81 92-5360 - Cardinal In Bloom 1,673.28 3,000.00 2,091.65 908.35 92-5363- Todds Signs 401/416 3,700.00 3,700.00 92-5380- CIP Township Projects 5,724.93 25,000.00 676.71 24,323.29 92-5382 - CIP Program Grants 1,689.84 50,000.00 5,802.28 44,197.72 92-5386 - Cardinal CIP Streetscaping Expenses 532.15 (532.15) 92-5392 - Eco Dev Strategy Programs 7,547.34 12,000.00 4,908.96 7,091.04 92-5501 - Industrial Park- Engineer & Consulting 17,942.30 30,500.00 23,230.94 7,269.06 92-5901 -Transfer To Reserve Fund 25,000.00 25,000.00

Total Expenses: 35,290.01 150,750.00 37,564.88 113,185.12



Agricultural Drainage Revenue 93-4110 - Municipal Drainage Grants 9,000.00 (9,000.00)

Total Revenue: 0.00 9,000.00 0.00 {9,000.00)

Expenses 93-5102 - Salaries 9,000.00 9,000.00 93-5307 - Miscellaneous 500.00 400.00 100.00 93-5321 -Legal 175.14 1,000.00 1,000.00 93-5325 - Drainage Engineer - Consultant 6,769.79 18,000.00 6,194.61 11,805.39 93-5326 - Beaver Control 572.40 2,500.00 1,350.87 1,149.13 93-5327 - Professional Assoc 500.00 500.00 93-5329 - Development & Training 1,000.00 1,000.00

Total Expenses: 7,517.33 32,500.00 7,945.48 24,554.52



Spencerville Wastewater Revenue 51-4210- Spencerville Wastewater 61,660.50 128,600.00 63,372.50 (65,227.50) 51-4220- Spencerville Wastewater Interest Revenue 579.61 1,000.00 631.33 (368.67)

Total Revenue: 62,240.11 129,600.00 64,003.83 (65,596.17)

Expenses 51-5102- Salaries & Wages 28,426.38 30,200.00 20,540.84 9,659.16 51-5105- Spencerville Wastewater Wages On Call 3,005.00 4,800.00 2,813.00 1,987.00 51-5111 -Canada Pension Plan 1,398.45 1,300.00 1 '103.04 196.96 51-5112- Employer Health Tax 634.03 700.00 471.40 228.60 51-5113- Employment Insurance 659.86 600.00 533.66 66.34 51-5114- Workers Safety Insurance 355.55 400.00 267.56 132.44 51-5115- Group Insurance 2,444.31 4,700.00 3,489.96 1,210.04 51-5116- OMERS 3,222.56 4,000.00 2,213.14 1,786.86 51-5125- Allocated Labour 400.00 400.00 51-5126- Machine Rental- Township 400.00 400.00 51-5202- Hydro 3,540.08 6,400.00 4,847.67 1,552.33 51-5203- Repairs 3,000.00 183.05 2,816.95 51-5204- Chemicals & Supplies 3,802.03 12,000.00 12,000.00 51-5307- Miscellaneous 31.24 150.00 30.56 119.44 51-5309- Telephone 282.81 1,000.00 538.86 461.14 51-5310- Equipment 2,000.00 221.14 1,778.86 51-5320- System Optimization 3,453.05 4,000.00 2,627.40 1,372.60 51-5326- Contract Fee 6,219.37 9,000.00 6,441.81 2,558.19 51-5329- Development Course Fee 635.35 1,500.00 937.69 562.31 51-5331 -Lab/Courier 2,496.02 3,000.00 2,523.61 476.39 51-5334- Insurance 4,702.88 4,950.00 4,772.77 177.23 51-5335- Vehicle Expenses 1,444.25 5,000.00 4,578.95 421.05 51-5336- Snow Plowing 712.32 4,800.00 1,190.59 3,609.41 51-5727- Maintenance Spencerville WW Collection 2,144.89 3,000.00 4,038.50 (1 ,038.50) 51-5902- Transfer to Reserve Funds 20,000.00 20,000.00

Total Expenses: 69,610.43 127,300.00 64,365.20 62,934.80



Cardinal Wastewater System Revenue 56-4210- Cardinal Sewer Revenue 136,702.97 544,000.00 132,571.42 (411,428.58) 56-4214- Cardinal Septage Revenue 21,941.01 56-4220 - Cardinal Waste Water Interest Revenue 1,309.14 56-4299- Cardinal Wastewater Mise Revenue 1,500.00 3,000.00 3,000.00

Total Revenue: 161,453.12 547,000.00 135,571.42 (411 ,428.58)

Expenses 56-5102 -Wages Waste Water Treatment 93,131.00 156,000.00 78,902.78 77,097.22 56-5105- Wages On Call Wastewater Treatment 3,005.00 4,800.00 2,813.00 1,987.00 56-5111 - Canada Pension Plan 4,033.39 5,600.00 3,449.92 2,150.08 56-5112- Employer Health Tax 1,974.82 3,400.00 1,665.12 1,734.88 56-5113- Employment Insurance 2,152.10 3,100.00 1,899.46 1,200.54 56-5114 - Workers Compensation 1,083.59 1,900.00 934.83 965.17 56-5115- Group Insurance 11,398.49 17,900.00 9,676.62 8,223.38 56-5116- Omers 9,169.07 15,400.00 6,810.80 8,589.20 56-5201 -Heat 13,498.42 18,500.00 14,387.27 4,112.73 56-5202 - Hydro 26,402.88 50,000.00 39,724.70 10,275.30 56-5203 - Repairs 1,783.66 56-5204 - Chemicals And Supplies 11,864.31 14,500.00 11,282.08 3,217.92 56-5301 - Stationery 1,493.43 500.00 24.01 475.99 56-5306 - Materials 1,224.12 10,000.00 684.86 9,315.14 56-5307 - Miscellaneous 479.49 500.00 402.66 97.34 56-5309 - Telephone 3,341.85 5,000.00 3,378.59 1,621.41 56-5310- Equipment Repair 20,960.85 22,500.00 18,849.42 3,650.58 56-5321 - Legal 2,500.00 2,500.00 56-5326 - Contract Fee 29,150.42 40,000.00 34,268.34 5,731.66 56-5327 - Professional Associations 226.70 500.00 129.24 370.76 56-5329 - Professional Development 1,707.05 5,000.00 4,006.43 993.57 56-5331 - Postage/Courier 93.61 300.00 4.35 295.65 56-5334 - Insurance 22,873.08 23,400.00 23,237.11 162.89 56-5335 - Lab Testing 12,755.26 20,500.00 11,803.61 8,696.39 56-5336 - Vehicle Expense 7,403.01 4,500.00 2,398.38 2,101.62 56-5337 - Sludge Removal 6,105.61 12,000.00 6,716.17 5,283.83 56-5350- Property Tax 1,700.00 1,700.00 56-5725 - Allocated Labour Cardinal WW Coli 3,052.32 4,500.00 901.51 3,598.49 56-5726 - Mach Rental Twp Cardinal WW Coli 1,500.00 1,500.00 56-5727 - Maintenance Cardinal WW Coli 11,607.25 35,000.00 32,022.19 2,977.81 56-5901 -Transfer to Reserve 50,000.00 50,000.00

Total Expenses: 301,970.78 531,000.00 310,373.45 220,626.55

Capital 56-5950 - WWTP Capital 48,508.00 105,000.00 31,252.04 73,747.96

Total Capital: 48,508.00 105,000.00 31,252.04 (73,747.96)



Cardinal Water System Revenue 58-4210- Cardinal Water Revenue 137,767.78 537,000.00 133,275.65 (403,724.35) 58-4220 - Cardinal Water Interest Revenue 1,200.76 58-4299 - Water Miscellaneous Revenue Cardinal 1,815.00 3,000.00 3,380.00 380.00

Total Revenue: 140,783.54 540,000.00 136,655.65 (403,344.35)

Expenses 58-5102 -Wages Water Treatment 68,051.07 135,000.00 82,142.18 52,857.82 58-5105- Wages On Call Water Treatment 3,005.00 4,800.00 2,813.00 1,987.00 58-5111 - Canada Pension 2,919.11 4,500.00 3,574.21 925.79 58-5112- Employer Health Tax 1,484.62 2,800.00 1,762.20 1,037.80 58-5113- Employment Insurance 1,624.63 2,500.00 1,956.51 543.49 58-5114- Workers Compensation 814.63 1,600.00 981.29 618.71 58-5115- Group Insurance 10,831.30 14,700.00 9,322.78 5,377.22 58-5116 - Omers 6,676.01 13,000.00 7,240.95 5,759.05 58-5125- Allocated Labour 792.88 10,000.00 5,032.44 4,967.56 58-5126- Machine Rental Township 3,000.00 3,000.00 58-5201 -Heat 4,865.24 8,000.00 5,458.20 2,541.80 58-5202 - Hydro 10,922.67 22,000.00 15,304.17 6,695.83 58-5204- Chemicals And Supplies 8,352.23 17,500.00 8,634.39 8,865.61 58-5301 -Stationery 15.26 500.00 163.69 336.31 58-5306 - Materials 358.58 10,000.00 148.59 9,851.41 58-5307 - Miscellaneous 166.07 500.00 988.12 (488.12) 58-5309 - Telephone 1,193.92 2,500.00 1,598.31 901.69 58-5310- Equipment Repair 1,640.22 15,000.00 12,035.71 2,964.29 58-5326- Contract Fee 32,295.32 48,000.00 33,753.25 14,246.75 58-5327 - Professional Associations 753.53 1,000.00 1,100.24 (100.24) 58-5329 - Professional Development 6,219.66 7,000.00 3,657.95 3,342.05 58-5331 - Postage/Courier 5.15 200.00 87.01 112.99 58-5334 - Insurance 20,200.99 20,500.00 20,440.95 59.05 58-5335- Lab Testing 6,743.15 14,200.00 9,471.75 4,728.25 58-5336 - Vehicle Expense 1,978.69 6,000.00 153.92 5,846.08 58-5350 - Property Tax 5,700.00 5,700.00 58-5727 - Maintenance Cardinal Water treat 4,684.59 30,000.00 26,453.78 3,546.22 58-5901 - Transfer to Reserve 154,000.00 154,000.00

Total Expenses: 196,594.52 554,500.00 254,275.59 300,224.41

Capital Grants 58-4114- OSWAP Grant 47,200.00 47,176.00 (24.00)

Total Capital Grants: 0.00 47,200.00 47,176.00 (24.00)

Capital Expenses 58-5950 - WTP Capital 43,811.47 145,000.00 3,384.08 141,615.92

Total Capital Expenses: 43,811.47 145,000.00 3,384.08 141,615.92

TWP

EC • ca

Committee:

Date:

Department:

Topic:

TOWNSHIP OF EDWARDSBURGH CARDINAL ACTION ITEM

Committee of the Whole - Administration & Finance

October 5, 2015

Treasury

Reserve and Reserve Funds Policy

Background: The current reserve and reserve fund policy was updated in July 2012. A review of this policy revealed that it required updating to reflect the reserves and reserve funds that are currently in place as of January 2015. With the 2015 budget, there were additions as well as deletions to the list of reserves and reserve funds.

Policy Implications: The updated policy describes all current reserves and reserve funds with respect to background/ purpose; upper limit and the policy specific requirements. The policy also outlines the accountability framework, definitions; and types and categories of reserve and reserve funds.

Financial Considerations: The updated policy would have an effect on future budgets as it specifies the annual contributions to reserves, unless council modifies the policy to reflect a different treatment of these funds.

Recommendation:

That committee review and discuss the updated Reserve and Reserve Fund Policy as attached and provide direction to staff with regards to amendments.

Page 1 of 1

Corporation of the Township of Edwardsburgh/Cardinal Reserve and Reserve Funds Policy

Purpose:

Schedule "A" By-Law 2015-

This policy is intended to set out the principles, mandatory requirements and guidelines for the establishment, intention, maintenance, management and accounting treatment for Reserves and Reserve Funds, both obligatory and discretionary.

Reserve and Reserve Funds are financial management too sound fiscal policy to address long-term objectives. The capital plan through current reserves while delivering of the Township of Edwardsburgh/Cardinal. The key

re an essential part of a goal is to fully fund the annual

balance current and future requirements. Sound prog and accommodate future growth while maintaining relatively steady

programs to the citizens and planning is to planning will

Application and Scope:

The policy applies to all Reserves a boards and corporate reserves,

Reserve Funds including the gene local

Principles:

Reserves should be limited to amounts This includes the decline in value of adequate Reserves and Reserve Funds is

Accounting Principles:

and donation reserves.

, contingencies known or estimated. ic factors. The maintenance of

long-term financial viability.

icipal Financial Reporting all increases and decreases in as appropriations to or reserves. Reserves are part of

sheet. Interest accrued for each reserve fund will be recognized

reserve transactions must be supported by a resolution/by-

All new reserves and reserve transactions must be authorized by the Township Council through the annual budget process. In-year reserve transactions not contemplated during the budget process shall be authorized through a resolution of Council, and will require a budget amendment to be approved by Council. Following the resolution of Council, the Treasurer has the sole authority to perform transactions to reserves for the amount budgeted. Transfers from reserves shall be for the amount of the actual expenditure/costs up to the approved budgeted amount.

Page 1 of 10


Accountability Framework:

Council Responsibilities

As per the Municipal Act, Township Council is responsible for approving and amending the Reserve and Reserve Funds Policy for the municipality. Council has the responsibility to establish reserves and ensure that transactions to and from reserves are authorized, through the budget process or by specific resolutions. Council has the responsibility to establish reserve funds with a bylaw which indicates the purpose of the reserve fund and will approve any expenditures or investments of these funds.

Chief Administrative Officer/Clerk Responsibilities

Supporting the Treasurer in ensuring the principles and mandatory requirements contained in this policy are applied consistently across all

Treasury Department Responsibilities

The Treasury Department (Treasurer) is Developing and updating this policy as approval;

- Ensuring that the principles and mandatory req applied consistently across all departments;

·ng changes to Council for

- Analyzing reserve status on a regular basis and ens at accounting principles are followed and;

- Performing

Department Heads

- Informing the - Providing docum - Consulting with the

Definitions:

Council.

transfers are required as per resolution of Council; transfer; and ng the interpretation of this policy.

Reserves are unrestricted and are ap ations from net revenue at the discretion of Council, after the provision for all known expenditures. It has no reference to any specific asset and does not require the physical segregation of money or assets as in the case of a reserve fund. A reserve cannot have a revenue or expense of itself, like a reserve fund. The primary source of revenue for reserves is from current operations, usually surpluses at year-end or as a deliberate segregation during budget deliberations to mitigate fluctuations in economic factors, changes in government funding, unanticipated events and contingent liabilities.

Reserve Funds are assets that are segregated from the general revenues of the municipality and are restricted to meet the purpose of the reserve fund as defined. by the Municipal Act 2001.0bligatory and discretionary reserve funds may be established.

Discretionary Reserve Funds are established in cases where Council wishes to earmark funds to finance a future expenditure for which it has authority to spend money and physically

Page 2 of 10


set aside for such purpose. The funds may be used for a number of different purposes, such as known or unknown contingencies (e.g. Building repairs).

Obligatory Reserve Funds are reserve funds that must be created by statute whereby special funds are received or obligated for specific purposes and must be segregated from general revenues of the municipality (e.g. Gas Tax Funds). These funds must be used solely for the purpose prescribed for them by statute.

Establishment of Reserves and Reserve Funds

Types of Reserves

Maintaining adequate reserve balances serves several purposes. These include but are not limited to:

Category A- Asset Replacement: estab orde operating budgets and smooth out property tax changes;

Category B- Project Reserves: established to provide cost mechanisms to reduce risks associated with interest fluctuations;

self-borrowing

Category C - Economic fluctuations in the econom

Category D- Contingency unfunded or known liabilities for

Category E -Working Funds to eliminate the requirement to bo

Purpose of Reserves

significant

ished to accommodate contingent, years:

rovide cash flow for operations lf1v\.AIQI.v obligations.

II have a description of the purpose and lized. Current and future of risk and exposure to economic

Each reserve s reserve, how the Service standards to determine the appro

Policy for Reserves

for each reserve. The purpose of the reserve may be legislated.

noclOIC)QV to be utilized to determine the upper limit of the and/or the sunset date for elimination of the reserve.

ing and the related performance measures should be used of the reserve.

Each reserve shall identify the annual contribution required and provide direction as to transfers to and from the reserve.

Page 3 oflO

Name of Reserve Administration

Tax Write Offs

Election

Fire Department-Vehicles


Schedule of Reserves and Reserve Funds

Category Background/Purpose Upper Limit Policy

A Established in 2011 when $250,000.00 The Township Capital Expenditure should include Reserve was allocated to an amount of not separate departments. less than The purpose of this $10,000.00 in reserve is to set aside the annual funds to be used for the budget. upgrades to the Townsh hall and replacing administrative ment.

D First established with To be All settled 2012 budget contribution annually d assessment of $50,000.00. The budget appeals should purpose of this reserve is deliberations reviewed on to all the possibility based on annual basis of recommendation determine a

from the treasurer, suitable amount in consultation with to be provided in UCLG tax the current

reconsid B This reserve The Township

established to should include the costs of the an amount of not municipal elections less than $6,000 occur every 4 years. in the annual

established with $35,000.00 The Township 15 budget contribution should continue

500.00. The to include an of this reserve is amount not less

aside funds to be than $3,500 in cover the cost of annual budget

ining township until the upper limit is reached.

A shed in 2011 when .00 The Township Capital Expenditure should continue Reserve was allocated to to include an separate departments. amount not less The purpose of this than $40,000 in reserve is to set aside annual budget funds to purchase or until the upper replace vehicles limit is reached.

Page 4 of 10


Name of Category Background/Purpose Upper Limit Policy Reserve Fire A Established in 2014 with a $200,000.00 The Township Department- budget contribution of should continue Equipment $20,000.00 to be used to to include an

purchase or replace fire amount not less department equipment. than $20,000 in

annual budget until the upper limit is reached.

Fire A Established in 2015 with a $100,000.00 The Township Department- budget contribution of should continue Buildings $11,000.00 to be used to to include an

make improvements to amount not less the two fire stations. than $11,000 in

annual budget until the upper limit is reached.

Policing Costs c First established The upper limit 2012 budget of this reserve of $25,000.00. The has now been purpose was to be used reached. to cover the possibility of additional billing from

above the annual provided for in

budget. With OPP billing

in place, this is

Building c One year's Any annual Department on operating budget surplus from the

(as plus capital operations of this n 7.2 requirements as department must

I ding shown in the long be transferred Code), a reserve was range capital into this reserve established in 2011 in forecast. and any annual which the year's surplus deficit will be was transferred. The covered by purpose of this reserve is transfers from to set aside funds to allow this reserve. this department to operate from rmit revenue.

Public Works A Established in 2011 when $2,000,000.00 The Township Capital Expenditure should continue Reserve was allocated to to include an separate departments. amount not less The purpose of this than $50,000 in reserve is to set aside annual

Page 5 oflO


funds to purchase or until the upper replace vehicles, limit is reached. equipment and roads

Name of Category Upper Limit Policy Reserve Winter Control D First established with a 50% of annual The Township

2012 budget contribution winter operating should continue of $20,000. The purpose budget. to include an of this reserve is to have amount not less funds set aside to be used than $20,000 in to cover any unbudgeted each annual winter control costs whi budget until the could result from above upper limit is average winter conditions. reached. If,

during any year, funds from the reserve are

uired to cover itional costs, annual

contribution will be re-instated until the upper limit is again reached.

Working E First establ 00 The Township Funds years ago and (in consultation

at the current with the $750,000 since municipal amalgamation. The auditor) should purpose of this reserve is review this

provide daily operating amount regularly so that accounts to determine if

ble funding is always adjustments to ble such as when the amount are

taxes and other warranted. may still be owing

sh Recreation A blished in 2011 when $600,000.00 The Township Reserve ·Capital Expenditure should continue

Reserve was allocated to to include an separate departments. amount not less The purpose of this than $40,000 in reserve is to purchase or annual budget replace equipment or until the upper vehicles or to make limit is reached. improvements to recreation facilities.

Page 6 of 10

Name of Category Reserve Planning 8 reserve

Environmental A Reserve- Low Lift

Environmental A Reserve-Storm Sewer


Background/Purpose

The Planning Act mandates a 5 year update to the Township's Official Plan. It is also required that the Zoning By-law be brought into conformity with Official Plan Updates

Established in 2011 when Capital Expenditure Reserve was allocated to separate departments. The purpose of this

to make to the low

Established in 2011 Capital Expenditure Reserve was allocated to separate departments. The purpose of this reserve is to set aside funds to use on storm sewer infrastructure.

Upper Limit

$80,000.00

Policy

The Township should include an amount of not less than $16,000 in the annual budget for the costs of the update to the Township's official plan and zoning by-law

the reserve should be transferred into a reserve fund dedicated to Ind. ParkWTP. The Township should include an amount not less than $50,000 in each annual budget until the upper limit is reached. If, during any year, funds from the reserve are required to cover additional costs, the annual contribution will be re-instated until the upper limit is again reached.

Page 7 oflO


Name of Reserve

Category Background/ Purpose Upper Limit

Landfill Site Closure reserve

B The Township's $360,000.00 consultant has advised that the Scott Road landfill site is at capacity. The purpose of the reserve is to set aside funds to pay for site closure costs as well as set up transfer station.

RESERVE FUNDS

1. Industrial Park Land

Policy

Reserve balance is at $85,000.00, 2015 budget projected Gas Tax funds to be used to complete this project in 2015, however expect project to be complete in 2016. No future budget contributions are

uired.

Background: This fund was established in 200 owned industrial park lands are put into this ra<>•"'r"'"'

from the sale of Township for future development needs

within the industrial park. Upper Limit: ble. Policy: reserve fun Reserve Fu allow for conti

2. Cardinal Hydro

the sale of industrial park s will be deposited to this proceeds allocated to the Industrial Park Wastewater

ty upgrades to the sewage treatment plant in order to the Industrial Park.

Background: This fund the proceeds of the sale of the Cardinal Hydro to Rideau St. Upper Limit: Variable Policy: The annual dividend from Rideau St. Lawrence Utilities as a result of the Township's ownership share in that entity is deposited to this reserve fund. The purpose is to use these funds to fund projects within the Village of Cardinal.

3. Gas Tax Grants Background: Section 6.5 of the Municipal Funding Agreement for the transfer of Federal gas tax revenues to the Township from AMO states that unexpended funds advanced to the Township may be carried over to subsequent years "in a reserve fund account". Upper Limit: The maximum carry forward period is 5 years. Policy: Semi-annual receipts of gas tax revenue are to be deposited into the reserve fund account and authorized expenditures can be moved to general revenues once approved by AMO.

Page 8 oflO

\


4. Industrial Park & New Wexford Water Background: This fund is established for capital replacement of the water supply system to the Industrial Park and New Wexford area and to meet requirements set forth in the Township's municipal drinking water licence requirements made under the Safe Drinking Water Act. Upper Limit: Estimated replacement cost of the water supply system over an amortization period. Policy: This reserve will be funded through rate charges to users of the water system. The Township will include an annual amount of not I what is required to provide for capital replacement over an amortization period upper limit is reached as calculated annually by the Treasurer. A gradual p period may be needed over the next 20 years for affordability purposes.

5. Johnstown Water Wells Background: This fund is established in 2015 for repl reverse osmosis systems at 7 properties with affected wells. Upper Limit: Estimated replacement cost of the water softener all properties.

nclude in their annual budget a

water softener &

systems for

Policy: The Township sho less than the minimum expected useful life.

for replacement of two systems amount not 20 year

6. Raw Water Supply System Background: This fund was replacement of the low lift pumping the Water Opportunities Act- main services (water, wastewater & storm). Upper Limit: Estimated replacement

The purpose is to fund the regulations coming forth through

bility plan for all municipal

supply system over an amortization

p should include in th nual budget a contribution amount not

7. Cardi

contribution for capita replacement over an amortization period, by the Treasurer. Greenfield Ethanol contributes an amount

the Township will need to contribute an amount to augment the period may be required for affordability purposes.

Backgrou one time was part of the Cardinal Water and Wastewater reserve fund. I reserve fund was split into two reserve funds, one for water and one for purpose of the fund is to provide for the replacement of the water infrastructure to meet requirements set forth in our municipal drinking water licence made under the Safe Drinking Water Act. Upper Limit: Estimated replacement of the water supply system over an amortization period. Policy: The annual operating surplus or deficit will be funded from this reserve fund and the Township will include in their annual budget a contribution amount not less than the minimum contribution for capital replacement over an amortization period, as calculated annually by the Treasurer. A phase in period of 20 years may be required for affordability purposes.

Page 9 oflO

\

8. Industrial Park Wastewater


Background: The purpose is to fund the replacement or expansion (growth) of the sewage collection and sewage treatment plant utilized by properties in the Township industrial park. Upper Limit: Estimated replacement of the wastewater infrastructure within the Industrial Park over an amortization period. Policy: The Township should include in their annual budget a contribution amount not less than the minimum contribution for capital replacement based on an amortization period, or growth, as calculated annually by the Treasu A phase in period of 20 years may be required for affordability purposes.

9. Cardinal Wastewater Background: This fund at one time was part Water and Wastewater

funds, one for water or expansion of the

reserve fund. In 2011, this reserve fund was sp mto and one for wastewater. The purpose is to fund the re[11ac:e sewage infrastructure and to meet regulations coming forth Opportunities Act- mainly developing a sustainability plan for a

the Water

(water, wastewater & storm). Upper Limit: Estimated repl period. Policy: The annual operati and the Township should incl than the minimum contribution calculated ann Treas afford ability

10. Spencerville Background: and to meet regul developing a muni wastewater & storm). Upper Limit: Estimated period.

deficit should be funded from this reserve fund nual budget a contribution amount not less

nt over an amortization period, as riod of 20 years may be required for

cement of the sewage treatment system Water Opportunities Act- mainly

for all municipal services (water,

wastewater system over an amortization

Policy: The annual operating or deficit should be funded from this reserve fund and the Township should include n their annual budget a contribution amount not less than the minimum contribution for capital replacement over an amortization period, as calculated annually by the Treasurer. A phase in period of 20 years may be required for affordability purposes.

Page 10 of 10

Reserve and Reserve Funds Policy

Budgeted Contributions Reserve 2011 allocated transfers 2012 2013 2014 2015 proposed with policy Current balances Administration 40,000.00 4,500.00 10,000.00 10,000.00 10,000.00 10,000.00 71,500.13 Tax Write Offs 50,000.00 20,000.00 30,000.00 20,000.00 20,000.00 50,000.00 Election Reserve 10,000.00 6,000.00 6,000.00 Fire Department- Vehicles 260,000.00 28,300.00 20,000.00 30,000.00 40,000.00 162,895.00 Fire Department- Buildings 11,000.00 11,000.00 Fire Department- Equipment 30,000.00 20,000.00 20,000.00 20,000.00 23,208.34 Policing Costs 25,000.00 25,000.00 25,000.00 150,000.00 Cemeteries 3,500.00 3,500.00 Building Dept Reserve 17,778.72 Public Works 1,215,000.00 131,900.00 62,000.00 50,000.00 50,000.00 50,000.00 1,276,351.07 Winter Control 20,000.00 20,000.00 20,000.00 25,000.00 20,000.00 Environmental Services - Low Lift 95,000.00 10,200.00 7,400.00 7,700.00 211,327.92 Environmental Services - Storm Sewers 40,000.00 4,400.00 4,500.00 5,500.00 10,000.00 50,000.00 25,948.00 Landfill Closure Reserve 85,000.00 85,000.00 Recreation 100,000.00 10,700.00 40,000.00 111,359.35 Planning Reserve 8,000.00 8,000.00 16,000.00 16,000.00 Working Funds 750,000.00 Total reserve transfers 1,750,000.00 315,000.00 291,900.00 206,200.00 135,500.00 286,500.00 2,951,368.53

Reserve Fund Industrial Park Land 135,000.00 25,000.00 369,249.78 Raw Water Supply System 20,000.00 20,000.00 20,000.00 20,000.00 127,360.74 Industrial Park Wastewater 15,300.00 15,144.73 Industrial Park Water 5,000.00 10,000.00 15,000.00 15,000.00 40,278.71 Johnstown Water Wells 8,000.00 Gas Tax Grant 205,000.00 205,000.00 205,185.08 205,000.00 292,655.56 Cardinal Hydro 21,000.00 20,000.00 23,000.00 15,000.00 131,584.19 Spencerville Wastewater 15,000.00 21,400.00 2,300.00 132,224.94 Cardinal Wastewater 50,000.00 20,000.00 50,000.00 367,987.21 Cardinal Water 152,000.00 154,000.00 80,000.00 154,000.00 373,707.87 Total reserve fund transfers 403,000.00 474,000.00 519,585.08 509,600.00 0.00 1,850, 193.73

Total budgeted contributions 718,000.00 765,900.00 725,785.08 645,100.00 286,500.00 4,801,562.26

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lc)

TWP

EC • ca

Committee:

Date:

Department:

Topic:

Purpose:


Committee of the Whole - Administration & Finance

Oct 5, 2015

Administration

James Reilly/Dewitt Richter Municipal Drain

To seek direction from Committee on the invoicing and financing of the drain work.

Background: In 2014 work was completed on the James Reilly/Dewitt Richter municipal drain with final invoicing paid in March 2015 totaling $49,399.52. In April 2015, an application was made to the Ministry of Agriculture and Food to obtain a grant for the agricultural portion of the drain work. The amount of this grant is $11,653.83 which leaves an amount of $37,745.69 to be invoiced to benefitting property owners.

Policy Implications: The Township must comply with the Drainage Act in regards to municipal drain projects.

Financial Considerations: All the contractors have been paid and the Township needs to recover those funds from the property owners benefiting from the work. The Township's portion of this maintenance work totals $4,352.93 which reduces the overall billing to $33,392.76. It is cost prohibitive to mail invoices that are under $10.00 in value, the total of invoices under $10.00 is $200.68.

Recommendation:

That committee recommend that council authorize:

1. Property owners be invoiced for their share of the municipal drain project as soon as possible with an invoice due date of November 30, 2015.

2. That where the assessment against any parcel of land is $10.00 or less, the assessment shall be paid out of general funds of the municipality.

3. That the following payment options be offered to the property owners: a) Invoices under $300.00 must be paid by November 30,2015 b) Invoices over $300.00 can be paid over 12 months with monthly payments by

post-dated cheques with no interest charged.

lWP

EC • ca

Committee:

Date:

Department:

Topic:

Purpose:


Committee of the Whole -Administration & Finance

October 5, 2015

Treasury

Approve Minutes of Settlement- P. Susick

To recommend that Minutes of Settlement as negotiated between a taxpayer and MPAC be approved by Council.

Background: Attached is a copy of the settlement that has been agreed to by the taxpayer and MPAC.

Policy Implications: Council must approve minutes of settlement involving assessment adjustments which exceed $100,000 ..

Financial Considerations: These changes to assessments will result in a refund of taxes as follows:

Year 2015

Municipal $620.11

Recommendation:

Counties $374.60

Schools $198.90

Total $1 '193.61

That committee recommends that council approve the Minutes of Settlement for roll number 0701 701 040 20802 received on October 1, 2015.

,

DG00438 313 0815 RfR-MoS

MUNICIPA-L PROPERTY

A.99i€99MENT CCRPORA.TION

SOCtf:Tit o'tVALUA.TlON

F"ONC1£:RE O&:!J MUNICIPA.L..tTI!:S

SUSICK PETER 3220 GOODIN RD RR2 SPENCERVILLE ON KOE 1XO

Request for Reconsideration Minutes of Settlement 2015 Tax Year

Questions? Call 1 866 296-MPAC (6722)

1 877 889-MPAC (6722) TTY Monday to Friday - 8 a.m. to 5 p.m.

Web www.mpac.ca Fax 1 866 297-6703 Write P.O. Box 9808 Toronto, ON M1 S 5T9

If you have any accessiblity needs, please contact MPAC for assistance.

The Municipal Property Assessment Corporation (MPAC) received a Request for Reconsideration (RfR) for the property identified below. As a result of MPAC's review, we recommend your property assessment be revised according to the settlement shown below.

Roll number

Property location and description

Municipality

Property Assessment

2012 Current Value 2008 Current Value

Property Classification

Tax Year

2015 2016

07-01-701-040-2080.2-0000

3220 GOODIN RD CON 7 PT LOT 32 RP 15R10558 PARTS 2 TO 4

EDWARDSBURGH/CARDINAL TOWNSHIP

Current

$388,000 $320,000

Residential (RT)

Phased-in Assessment

$371,000 $388,000

Revised

$269,000 $320,000

Residential (RT)

Phased-in Assessment

$269,000 $269,000

Reason(s) why your property assessment changed

• Updated structure data • Changed value due to condition of structure(&)

Please see reverse

MPAC RECEIVED

SEP 11 2015 DATA PROCESSING

FACILiTY

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