Province of Nova Scotia Service Nova Scotia and Municipal Relations

Transcription

1 v Province of Nova Scotia Service Nova Scotia and Municipal Relations FINANCIAL INFORMATION RETURN ( as prescribed by the Minister of Service Nova Scotia and Municipal Relations) FOR Municipality for the year ended March 31, 215 I,, Treasurer of the Municipality do certify that this Financial Information Return has been prepared in accordance with the Financial Reporting and Accounting Manual and is consistent with the audited financial statements of the Municipality for the year ended March 31, 215 that were approved by the Council on Date Treasurer

2 INDEX Show All Sections Page Consolidated Statements Show Section 1 Schedule A - Consolidated Statement of Financial Position 3 Schedule B - Consolidated Statement of Operations 4 Schedule B1 - Consolidated Statement of Remeasurement Gains and Losses 5 Schedule C - Consolidated Statement of Cash Flow 6 Schedule C1 - Consolidated Statement of Change in Net Financial Assets (Net Debt) 7 General Funds Show Section 2 Schedule D - Non-Consolidated Statement of Financial Position of the General Operating Fund 8 Schedule E - Non-Consolidated Statement of Operations of the General Operating Fund 9 Schedule F - Non-Consolidated Schedule of General Operating Fund Revenues 1 Schedule G - Non-Consolidated Schedule of General Operating Fund Expenditures 12 Schedule H - Non-Consolidated Schedule of Financing and Transfers of the General Operating Fund 18 Schedule I - Non-Consolidated Statement of Financial Position of the General Capital Fund 19 Schedule J - Non-Consolidated Statement of Operations of the General Capital Fund 2 Utilities Funds Show Section 3 Schedule K - Non-Consolidated Statement of Financial Position of the Water Operating Fund 22 Schedule L - Non-Consolidated Statement of Operations of the Water Operating Fund 23 Schedule M - Non-Consolidated Statement of Financial Position of the Water Capital Fund 24 Schedule N - Non-Consolidated Statement of Operations of the Water Capital Fund 25 Schedule O - Non-Consolidated Statement of Financial Position of the Electric Operating Fund 26 Schedule P - Non-Consolidated Statement of Operations of the Electric Operating Fund 27 Schedule Q - Non-Consolidated Statement of Financial Position of the Electric Capital Fund 28 Schedule R - Non-Consolidated Statement of Operations of the Electric Capital Fund 29 Reserves, LTD and Other Data Show Section 4 Schedule S - Non-Consolidated Statement of Financial Position of the Reserve Funds 3 Schedule T - Non-Consolidated Statement of Operations of the Reserve Funds 31 Schedule U - Consolidated Statement of Debenture and Other Term Debt Issued 32 Schedule V - Required Notes to the Financial Information Return 33 Schedule W - Schedule of Select Financial and Non-Financial Information 34 Date of this reporting year 214/215 Date of the previous reporting year 213/214

3 CONSOLIDATED STATEMENT OF FINANCIAL POSITION Schedule A Column A Column B Line 214/ /214 FINANCIAL ASSETS Number Cash and cash equivalents 31 Restricted Cash 311 Taxes receivable (net of asset valuation allowances) 321 Other receivables (net of asset valuation allowances) 329 Investments 33 Loans and advances 34 Investment in government business enterprises or partnerships 35 Other financial assets 372 Inventory held for resale 3721 LIABILITIES Bank Indebtedness 45 Short-term borrowings 41 Payables 42 Long-term debt 43 Other liabilities - Short term 44 Other liabilities - Long term 45 NET FINANCIAL ASSETS (NET DEBT) NON FINANCIAL ASSETS Capital assets 55 Less accumulated amortization 56 Inventory not held for resale 571 Prepaid expenses 572 Other non financial assets - Specify 573 ACCUMULATED SURPLUS (DEFICIT) ACCUMULATED SURPLUS (DEFICIT) IS COMPRISED OF: Accumulated Surplus from Statement of Operations (Schedule B), end of year Accumulated Remeasurement Gains/Losses (Schedule B1), end of year Accumulated Surplus (Deficit), end of year Additional Comments (Max 4 Characters): Page 3

4 CONSOLIDATED STATEMENT OF OPERATIONS Schedule B REVENUE Column A Column B Line 214/ /214 Number Assessable property taxes (net of Education, Corrections and Housing Deficits) 11 Grants in lieu of taxes 12 Services provided to other governments 13 Sales of services 14 Other revenue from own sources 15 Unconditional transfers from other governments 16 Conditional transfers from federal or provincial governments or agencies 17 Conditional transfers from other local governments 18 Net Income from government business enterprises 191 Water Fund Revenues 192 Electric Fund Revenues 193 TOTAL REVENUE EXPENSES General government services 21 Protective services 22 Transportation services 23 Environmental health services 24 Public health services 25 Environmental development services 26 Recreation and cultural services 27 Extraordinary or special items 29 Water Fund Expenses 295 Electric Fund Expenses 296 TOTAL EXPENSES ANNUAL SURPLUS (DEFICIT) Accumulated Surplus (Deficit), beginning of year 6992 Accumulated Surplus (Deficit), end of year Additional Comments (Max 4 Characters): Page 4

5 CONSOLIDATED STATEMENT OF REMEASUREMENT GAINS AND LOSSES Schedule B1 Column A Column B Line 214/ /214 Number ACCUMULATED REMEASUREMENT GAINS AND (LOSSES) AT BEGINNING OF YEAR 6951 Unrealized gains (losses) attributable to: Foreign exchange Derivatives Portfolio investments Designated fair value financial instruments Amounts reclassified to the statement of operations: Foreign exchange Derivatives Portfolio investments Designated fair value financial instruments NET REMEASUREMENT GAINS AND (LOSSES) FOR THE YEAR Other comprehensive income from government business enterprises and government business partnerships 1959 ACCUMULATED REMEASUREMENT GAINS AND (LOSSES) AT END OF YEAR Additional Comments (Max 4 Characters): Page 5

6 CONSOLIDATED STATEMENT OF CASH FLOW Schedule C Line Column A Column B Number 214/ /214 OPERATING ACTIVITIES Annual Surplus / (Deficit) Amortization 1 Taxes receivable (net of asset valuation allowances) 2 Other receivables (net of asset valuation allowances) 3 Inventory held for resale 4 Other financial assets 5 Payables 6 Other liabilities - short-term and long-term 7 CAPITAL TRANSACTIONS Acquisition of Capital Assets 72 Proceeds from sale of Capital Assets 74 (Gain)/Loss on sale of Capital Assets 76 Write down of Capital Assets 78 Change in inventory/prepaid/other non-financial assets 79 FINANCING ACTIVITIES Change in short-term debt 8 Change in long-term debt 9 Other - Specify 92 INVESTING ACTIVITIES Investments 1 Investment in government business enterprises or partnerships 11 Loans and advances 12 Remeasurement gains (losses) 13 Net increase (decrease) in cash and cash equivalents Cash and cash equivalents Beginning of year 31 End of year (must agree to Schedule A) Balance in Cash and Cash Equivalents / (Bank Indebtedness) on Schedule A Unreconciled balance to be corrected Additional Comments (Max 4 Characters): Page 6

7 CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS/(NET DEBT) Schedule C1 Line Column A Column B Number 214/ /214 ANNUAL SURPLUS (DEFICIT) Remeasurement gains (losses) 25 Acquisition of tangible capital assets 21 Amortization of tangible capital assets 22 (Gain) / Loss on sale of tangible capital assets 23 Proceeds on sale of tangible capital assets 24 Write downs of tangible capital assets 25 Other - Specify 26 Acquisition of supply inventory 31 Acquisition of prepaid expenses 32 Consumption of supply inventory 33 Use of prepaid expenses 34 Other - Specify 35 (Increase) / decrease in net financial assets/(net debt) Net financial assets/(net debt) Beginning of year 41 End of year (must agree to Net Financial Assets (Net Debt) on Schedule A) Additional Comments (Max 4 Characters): Page 7

8 NON-CONSOLIDATED STATEMENT OF FINANCIAL POSITION OF THE GENERAL OPERATING FUND Schedule D Line Column A Column B Number 214/ /214 ASSETS Financial Assets Current Financial Assets Cash and cash equivalents 131 Restricted cash 1311 Taxes receivable (net of asset valuation allowances) 132 Other receivables (net of asset valuation allowances) 1329 Due from own funds/agencies Inventory held for resale Other current financial assets 1372 Long-term Financial Assets Long-term taxes receivable 1325 Investments 133 Loans and advances 134 Other long-term financial Assets LIABILITIES Current Liabilities Bank Indebtedness 145 Short-term borrowings 141 Payables 142 Due to own funds/agencies 143 Other current liabilities 144 Long-term Liabilities Long Term Debt 145 Other long-term liabilities 1445 NET FINANCIAL ASSETS (LIABILITIES) NON-FINANCIAL ASSETS Prepaid expenses 1571 Inventory not held for resale Other non financial assets - Specify 1573 ACCUMULATED SURPLUS (DEFICIT) Additional Comments (Max 4 Characters): Page 8

9 NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE GENERAL OPERATING FUND Schedule E Column A Column B Column C FOR TAX PURPOSES 214/ / /214 Line Budget Actual Actual REVENUE Number Assessable property taxes 11 Grant in lieu of taxes 12 Services provided to other governments 13 Sale of services 14 Other revenue from own sources 15 Unconditional transfers from other governments 16 Conditional transfers from federal or provincial governments or agencies 17 Conditional transfers from other local governments 18 TOTAL REVENUE EXPENDITURES General government services 21 Protective services 22 Transportation services 23 Environmental health services 24 Public health services 25 Environmental developmental services 26 Recreation and cultural services 27 Extraordinary or special terms 29 TOTAL EXPENDITURES Operating Surplus / (Deficit) for tax purposes FINANCING AND TRANSFERS Debenture and term loan principal installments 161 Transfers from (to) own reserves, fund and agencies 166 Changes in equity Other - Specify 1699 Change In Operating Surplus / (Deficit) for tax purposes BEGINNING SURPLUS / DEFICIT 1 Accumulated Surplus transferred to Operating Reserve Fund 11 - ENDING SURPLUS / DEFICIT PSAB Items Employee future benefits 171 Amortized pension costs 172 Long-term debt interest accrued 173 Unfunded Item - specify: 1731 Unfunded Item - specify: 1732 Unfunded Item - specify: 1733 Ending Surplus / Deficit - with PSAB Adjustments Additional Comments (Max 4 Characters): Page 9

10 NON-CONSOLIDATED SCHEDULE OF GENERAL OPERATING FUND REVENUES Schedule F P1 REVENUE ASSESSABLE PROPERTY TAXES Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual Assessable property Residential Commercial Commercial property Based on special tax agreements or legislation Resource Taxable assessments Recreation property tax Forest property tax (less than 5, acres) Forest property tax (5, acres or more) Area rates, Sewer Rates and Special Assessments Area rates and Special Assessments - Commercial Area rates and Special Assessments - Residential Sewer Rates - Commercial Sewer Rates - Residential Subtotal Business property Based on revenues - Aliant Nova Scotia Power Inc. - Grant in lieu of taxes Nova Scotia Power Inc. - HST rebate Subtotal Other Taxes Deed transfer tax Wind farm taxes from developers Other - Specify Subtotal Expenditures as a reduction of tax revenue Appropriations to regional school board Transfer to correctional services Deficit of Regional Housing Authority TOTAL TAXES GRANTS IN LIEU OF TAXES Federal government Federal government agencies Provincial government Provincial property and property of supported institutions Crown timber lands Fire protection Wind farm Subtotal Provincial government agencies Nova Scotia Liquor Corporation Other - Specify Subtotal Local governments and agencies - Specify TOTAL GRANTS IN LIEU OF TAXES SERVICES PROVIDED TO OTHER GOVERNMENTS Federal government 1131 Provincial government 1132 Other local governments 1133 TOTAL SERVICES PROVIDED TO OTHER GOVERNMENTS Page 1

11 NON-CONSOLIDATED SCHEDULE OF GENERAL OPERATING FUND REVENUES (CONTINUED) SALES OF SERVICES Column A Column B Column C 214/ / /214 Budget Actual Actual General government services 1141 Protective services 1142 Transportation services Transit Other Environmental health services 1144 Public health services 1145 Environmental development services 1146 Recreation and cultural services 1147 Wind power 1148 Other services 1149 TOTAL SALES OF SERVICE OTHER REVENUE FROM OWN SOURCES Schedule F P2 Licenses and permits 1151 Fines 1152 Rentals 1153 Concessions and franchises 1154 Return on investments 1155 Penalties and interest on taxes 1156 Revenue collected for other Governments/Agencies 1157 Less: transmission of revenue collected for other Governments/Agencies (must be negative) Miscellaneous 1159 TOTAL OTHER REVENUE FROM OWN SOURCES UNCONDITIONAL OPERATING TRANSFERS FROM OTHER GOVERNMENTS Federal government 1161 Provincial government Service Nova Scotia and Municipal Relations Municipal Grants Act - Equalization Municipal Government Act - Farm property acreage Other - Specify Subtotal Other provincial Resource Recovery Fund Board Other - Specify Other local governments - Specify 1163 Subtotal TOTAL UNCONDITIONAL OPERATING TRANSFER FROM OTHER GOVERNMENTS CONDITIONAL OPERATING TRANSFERS FROM FEDERAL OR PROVINCIAL GOVERNMENTS OR AGENCIES Federal government 1171 Federal agencies - CMHC 1172 Provincial government 1175 Provincial agencies 1176 TOTAL CONDITIONAL OPERATING TRANSFERS FROM FEDERAL OR PROVINCIAL GOVERNMENTS OR AGENCIES CONDITIONAL OPERATING TRANSFERS FROM OTHER LOCAL GOVERNMENTS Other - Specify TOTAL REVENUE Additional Comments (Max 4 Characters): Page 11

12 NON-CONSOLIDATED SCHEDULE OF GENERAL OPERATING FUND EXPENDITURES Schedule G P1 Schedule G should be used to report the actual and budgeted expenditures; this excludes any capital expenditures (capital area rates), capital grants or transfers to reserves EXPENDITURES Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual GENERAL GOVERNMENT SERVICES Legislative Mayor of Warden Remuneration Expenses Council Remuneration Expenses Other legislative services Subtotal General administration Administative Financial management Taxation Tax rebates or cancellations (Municipal Government Act Sections Maintenance of property acquired for taxes Losses on sale of property acquired for taxes Transfer for assessment services Other taxation Common services Other general administrative services Subtotal Debt charges Interest on short-term borrowings General operations interest Interest or discount on current tax payments Interest on long-term debt Debenture interest Term Loan interest Other debt charges Subtotal Valuation Allowances Valuation Allowance Uncollectible taxes Other doubtful receivables Unresolved assessment appeals Subtotal Additional Comments (Max 4 Characters): Page 12

13 NON-CONSOLIDATED SCHEDULE OF GENERAL OPERATING FUND EXPENDITURES Schedule G P2 Schedule G should be used to report the actual and budgeted expenditures; this excludes any capital expenditures (capital area rates), capital grants or transfers to reserves GENERAL GOVERNMENT SERVICES Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual Other general government services Elections, plebiscites and electors' meetings Grants to organizations and individuals Other general services Subtotal TOTAL GENERAL GOVERNMENT SERVICES PROTECTIVE SERVICES Police Protection Law Enforcement Fire Protection Water supply and hydrants Other Subtotal Emergency Measures 1225 Debt charges Interest on short-term borrowings Interest on long-term debt Debenture interest Term loan interest Other debt charges Subtotal Valuation allowances Valuation allowances Subtotal Protective inspections Other protective services 1229 TOTAL PROTECTIVE SERVICES Additional Comments (Max 4 Characters): Page 13

14 NON-CONSOLIDATED SCHEDULE OF GENERAL OPERATING FUND EXPENDITURES (Continued) Schedule G P3 Schedule G should be used to report the actual and budgeted expenditures; this excludes any capital expenditures (capital area rates), capital grants or transfers to reserves Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual TRANSPORTATION SERVICES Common services 1231 Road Transport Roads and streets Bridges, subways, tunnels, ferries and grade inspections Street lighting Traffic services Parking Other Road transport Subtotal Air transport 1233 Water transport 1234 Public transit 1235 Debt charges Interest on short-term borrowings Interest on long-term debt Debenture interest Term loan interest Other debt charges Subtotal Valuation allowances Valuation allowances Subtotal Other transportation services 1239 TOTAL TRANSPORTATION SERVICES Additional Comments (Max 4 Characters): Page 14

15 NON-CONSOLIDATED SCHEDULE OF GENERAL OPERATING FUND EXPENDITURES Schedule G P4 Schedule G should be used to report the actual and budgeted expenditures; this excludes any capital expenditures (capital area rates), capital grants or transfers to reserves ENVIRONMENTAL HEALTH SERVICES Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual Sewage collection and disposal Administration Sewage collection systems Sewage lift stations Sewage treatment and disposal Comfort stations Other Subtotal Garbage and waste collection and disposal Administration Garbage, waste collection and disposal Municipal landfills Transfer to the capital reserve for solid waste landfill closure/post-costs Other current expenditures for solid waste landfill costs Incinerators Recycling Composting Other Subtotal Debt charges Interest on short-term borrowings Interest on long-term debt Debenture interest Term Loan interest Other debt charges Subtotal Valuation Allowances Valuation Allowances Subtotal Other environmental health services 1249 TOTAL ENVIRONMENTAL HEALTH SERVICES Additional Comments (Max 4 Characters): Page 15

16 NON-CONSOLIDATED SCHEDULE OF GENERAL OPERATING FUND EXPENDITURES (Continued) Schedule G P5 Schedule G should be used to report the actual and budgeted expenditures; this excludes any capital expenditures (capital area rates), capital grants or transfers to reserves Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual PUBLIC HEALTH SERVICES Public health 1251 Debt charges Interest on short-term borrowings Interest on long-term debt Debenture interest Term Loan interest Other debt charges Subtotal Valuation Allowances Valuation Allowances Subtotal Other public health services 1259 TOTAL PUBLIC HEALTH SERVICES ENVIRONMENTAL DEVELOPMENT SERVICES Environmental planning and zoning Transfer to regional planning Other environmental planning and zoning Subtotal Community development Transfer to Regional Enterprise Networks Other community development Subtotal Natural Resources Development 1264 Industrial Parks 1266 Debt Charges Interest on short-term borrowings Interest on long-term debt Debenture Interest Term loan interest Other debt charges Subtotal Additional Comments (Max 4 Characters): Page 16

17 NON-CONSOLIDATED SCHEDULE OF GENERAL OPERATING FUND EXPENDITURES Schedule G P6 Schedule G should be used to report the actual and budgeted expenditures; this excludes any capital expenditures (capital area rates), capital grants or transfers to reserves Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual Valuation Allowances Valuation Allowances Subtotal Other environmental development services Tourism Other Subtotal TOTAL ENVIRONMENTAL DEVELOPMENT SERVICES RECREATION AND CULTURAL SERVICES Recreation facilities Administration Swimming pools, beaches, marinas Skating rinks, arenas, and multipurpose centres Parks, playgrounds and sports fields Other Subtotal Cultural buildings and facilities Administration Libraries Library - local branch Transfers to regional library Other - museum commision Subtotal Debt Charges Interest on short-term borrowings Interest on long-term debt Debenture Interest Term loan interest Other debt charges Subtotal Valuation Allowances Valuation Allowances Subtotal Other recreation and cultural services 1279 TOTAL RECREATION AND CULTURAL SERVICES EXTRAORDINARY OR SPECIAL ITEMS Extraordinary or special revenue items 1291 Extraordinary or special expenditure items 1292 Optional (Supplementary) Education Contributions 1293 TOTAL EXTRAORDINARY OR SPECIAL ITEMS Additional Comments (Max 4 Characters): Page 17

18 Schedule H FINANCIAL INFORMATION RETURN NON-CONSOLIDATED SCHEDULE OF FINANCING AND TRANSFERS OF THE GENERAL OPERATING FUND Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual FINANCING AND TRANSFERS Principal installments Debenture principal 1611 Term loan principal 1612 Temporary financing principal - capital projects 1613 Debt payment to internal funds Net Transfers from (to) own reserves, funds and agencies Other funds Transfer (to) - operating reserve 1661 Transfer (to) - operating reserve - annual surplus Transfer (to) - capital reserve 1662 Transfer (to) - capital reserve - for amortization Transfer (to) - general capital fund 1663 Transfer (to) - other 1669 Transfer from - operating reserve 1671 Transfer from - capital reserve 1672 Transfer from - general capital fund 1673 Transfer from - other 1679 Own agencies Deficit or levy for water utility 1681 Deficit or levy for electric utility 1682 Other - Specify 1689 Changes in equity Use of prior years' surpluses / (deficits) Other - Specify 1699 TOTAL FINANCING AND TRANSFERS Additional Comments (Max 4 Characters): Page 18

19 NON-CONSOLIDATED STATEMENT OF FINANCIAL POSITION OF THE GENERAL CAPITAL FUND Schedule I ASSETS Line Column A Column B Number 214/ /214 Financial Assets Cash and cash equivalents 231 Receivables ( net of asset valuation allowances ) 232 Inventory held for resale Investments 233 Loans and advances 234 Other financial assets 2372 LIABILITIES Bank (Indebtedness) 245 Short-term borrowings 241 Payables 242 Long-term debt 243 Other liabilities 244 NET FINANCIAL ASSETS (LIABILITIES) NON-FINANCIAL ASSETS Capital assets 255 Less accumulated amortization 2551 Work in Progress Inventory not held for resale Other non-financial assets - specify 2573 NET ASSETS FUNDS AVAILABLE Net assets ( liablities ) must equal fund balance. Additional Comments (Max 4 Characters): Page 19

20 NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE GENERAL CAPITAL FUND Schedule JP1 REVENUE Line Column A Column B Number 214/ /214 Capital contributions From federal government 2111 From provincial government 2112 From other local governments 2113 From Developers/Other 2111 Recovery from outside sources 212 Sales of services / Other 214 TOTAL REVENUE EXPENDITURES General government services 221 Protective services 222 Transportation services 223 Environmental health services 224 Public health services 225 Environmental development services 226 Recreation and cultural services 227 Extraordinary or special items 229 Other (Specify): 2295 TOTAL EXPENDITURES NET REVENUE FINANCING AND TRANSFERS Transfers for debt repayments 262 Transfers from (to) own reserves, funds and agencies 2651 Other (Specify): 2699 CHANGE IN FUND BALANCE BEGINNING FUND BALANCE 2 ENDING FUND BALANCE Additional Comments (Max 4 Characters): Page 2

21 NON-CONSOLIDATED SCHEDULE OF GENERAL CAPITAL FUND EXPENDITURES Schedule JP2 Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual EXPENDITURES GENERAL GOVERNMENT SERVICES Amortization Gain/Loss on sale of capital assets Write downs of capital assets TOTAL GENERAL GOVERNMENT SERVICES PROTECTIVE SERVICES Amortization Gain/Loss on sale of capital assets Write downs of capital assets TOTAL PROTECTIVE SERVICES TRANSPORTATION SERVICES Amortization Gain/Loss on sale of capital assets Write downs of capital assets TOTAL TRANSPORTATION SERVICES ENVIRONMENTAL HEALTH SERVICES Amortization Gain/Loss on sale of capital assets Write downs of capital assets TOTAL ENVIRONMENTAL HEALTH SERVICES PUBLIC HEALTH SERVICES Amortization Gain/Loss on sale of capital assets Write downs of capital assets TOTAL PUBLIC HEALTH SERVICES ENVIRONMENTAL DEVELOPMENT SERVICES Amortization Gain/Loss on sale of capital assets Write downs of capital assets TOTAL ENVIRONMENTAL DEVELOPMENT SERVICES RECREATION AND CULTURAL SERVICES Amortization Gain/Loss on sale of capital assets Write downs of capital assets TOTAL RECREATION AND CULTURAL SERVICES TOTAL EXPENDITURES Additional Comments (Max 4 Characters): Page 21

22 NON-CONSOLIDATED STATEMENT OF FINANCIAL POSITION OF THE WATER OPERATING FUND Schedule K Line Column A Column B Number 214/ /214 ASSETS Cash and cash equivalents 331 Receivables (net of asset valuation allowances) Rates (less allowance for doubtful accounts) 3321 Province of Nova Scotia 3322 Due from other funds 3323 Other 3324 Inventory held for resale Inventory not held for resale 3571 LIABILITIES Payables and accruals Due to other funds 3421 Other payables and accruals 3422 SURPLUS (DEFICIT) Additional Comments (Max 4 Characters): Page 22

23 NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE WATER OPERATING FUND Schedule L Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual OPERATING REVENUE Metered sales 311 Flat rate sales 312 Fire protection 313 Sprinkler service 314 Sales to other utilities 315 Other operating revenue 316 OPERATING EXPENDITURES Source of supply 321 Power and pumping 322 Water treatment 323 Transmission and distribution 324 Administration and general 325 Depreciation 326 Taxes 327 Other operating expenditures 328 OPERATING PROFIT NON-OPERATING REVENUE Grants from Province of Nova Scotia 318 Land rights 319 Amortization of deferred assistance 311 Transfer from depreciation fund for repayment of principal on capital debt 3111 Other - Specify 3112 NON-OPERATING EXPENDITURES Debt charges Principal 329 Interest 321 Interest on temporary borrowings 3211 Capital expenditure out of operations 3212 Other - Specify 3213 EXCESS OF REVENUE OVER EXPENDITURES FOR UARB PURPOSES SURPLUS (DEFICIT) BEGINNING OF YEAR SURPLUS (DEFICIT) END OF YEAR Additional Comments (Max 4 Characters): Page 23

24 NON-CONSOLIDATED STATEMENT OF FINANCIAL POSITION OF THE WATER CAPITAL FUND Schedule M Line Column A Column B Number 214/ /214 ASSETS Cash Depreciation (includes interest on depreciation) Other Receivables Province of Nova Scotia Due from other funds Other Inventories, at cost Inventory held for resale Inventory not held for resale Investments 3533 Loans and advances Loan to other funds Other Prepaid expenses Other Utility plant in service (capital assets) 3531 LIABILITIES Short-term borrowings (bank loan) 3541 Payables Due to other funds Other Term debt Debentures issued to federal government or its agencies Debenture issued to provincial government or its agencies Other debentures Long-term borrowings not secured by debentures Loans from other funds Other Deferred assistance 3546 Accumulated allowance for depreciation 3547 Other 3544 INVESTMENTS IN CAPITAL ASSETS Additional Comments (Max 4 Characters): Page 24

25 NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE WATER CAPITAL FUND Schedule N Line Column A Column B Number 214/ /214 BALANCE,BEGINNING OF YEAR Add: Term debt retired 3511 Capital expenditures out of revenue 3512 Recovery from outside sources 3513 Proceeds on sale of assets 3514 Less: Assets retired during the year 3525 Other 3526 BALANCE,END OF YEAR Additional Comments (Max 4 Characters): Page 25

26 NON-CONSOLIDATED STATEMENT OF FINANCIAL POSITION OF ELECTRIC OPERATING FUND Schedule O Line Column A Column B Number 214/ /214 ASSETS Cash and cash equivalents 431 Receivables, rates (less allowance for doubtful accounts) 4321 Due from other funds 4322 Other 4323 Inventories, at cost Inventory held for resale Inventory not held for resale 4571 Prepaid expenses 4371 Other 4372 LIABILITIES Short-term borrowings (bank loan) 441 Payables Due to other funds Other Other 444 OPERATING SURPLUS Additional Comments (Max 4 Characters): Page 26

27 NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE ELECTRIC OPERATING FUND Schedule P Column A Column B Column C Line 214/ / /214 Number Budget Actual Actual REVENUE Operating Domestic service 411 Commercial service 412 General service 413 Street lighting 414 Service connections and other fees 415 Other 416 Non-Operating Interest 417 Other 418 TOTAL REVENUE EXPENDITURES Operating Power purchased 421 Power production 422 Substations 423 Transmission and distribution 424 Administration 425 Depreciation 426 Taxes 427 Other 428 Non-Operating Debt charges Interest 429 Principal 4291 Capital out of revenue 421 Other 422 TOTAL EXPENDITURES EXCESS OF REVENUE OVER EXPENDITURES FOR UARB PURPOSES SURPLUS (DEFICIT) BEGINNING OF YEAR Dividends Transfers to other funds SURPLUS (DEFICIT) END OF YEAR Additional Comments (Max 4 Characters): Page 27

28 NON-CONSOLIDATED STATEMENT OF FINANCIAL POSITION OF THE ELECTRIC CAPITAL FUND Schedule Q Line Column A Column B Number 214/ /214 ASSETS Cash and cash equivalents 4531 Due from other funds 4532 Other 4533 Utility plant in service 4534 LIABILITIES Short-term borrowings (bank loan) 4541 Payables Due to other funds Other Long-term debt 4543 Accumulated allowance for depreciation 4544 Other 4545 FUND BALANCE Additional Comments (Max 4 Characters): Page 28

29 NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE ELECTRIC CAPITAL FUND Schedule R Line Number Column A Column B 214/ /214 BALANCE,BEGINNING OF YEAR Add: Term debt retired 4511 Capital expenditures out of revenue 4512 Recovery from outside sources 4513 Proceeds on sale of assets 4514 Less: Assets retired during the year 4525 Other 4526 BALANCE,END OF YEAR Additional Comments (Max 4 Characters): Page 29

30 NON-CONSOLIDATED STATEMENT OF FINANCIAL POSITION OF THE RESERVE FUNDS Schedule S Column A Column B Column C Column D Column E Column F Line 214/ / / / / /214 Number General Capital General Operating Water Electric TOTAL TOTAL ASSETS Financial Assets Cash and cash equivalents 531 Restricted cash 5315 Receivables 532 Other financial assets 5372 TOTAL ASSETS LIABILITIES AND FUND BALANCE Payables 542 Other liabilities 544 Gas Tax Deferred Revenue 5445 FUND BALANCE TOTAL LIABILITIES AND FUND BALANCE Additional Comments (Max 4 Characters): Page 3

31 NON-CONSOLIDATED STATEMENT OF OPERATIONS OF THE RESERVE FUNDS Schedule T Line Column A Capital Column B Operating Column D Water Column E Electric Column F Total Column G Total Number 214/ / / / / /214 REVENUE Interest 512 Gas tax revenue 513 Other - Specify 514 TOTAL REVENUE FINANCING AND TRANSFERS Transfers from own reserves, funds and agencies Transfers to own reserves, funds and agencies Other - Specify 5699 CHANGE IN FUND BALANCE BEGINNING FUND BALANCE ENDING FUND BALANCE Additional Comments (Max 4 Characters): Page 31

32 Schedule U FINANCIAL INFORMATION RETURN CONSOLIDATED STATEMENT OF DEBENTURE AND OTHER TERM DEBT ISSUED Column A Column B Column C Column D Column E Column F Column G Purpose Year of Issue 213/214 Paid Issued 214/215 Interest SERIAL DEBENTURES General - Including debt of 1% owned entities Water Electric TOTAL SERIAL DEBENTURES OTHER TERM DEBTS General - Including debt of 1% owned entities Water Electric TOTAL OTHER TERM DEBT TOTAL OVERALL DEBT Column A Purpose of Debts Column B Year of issuance Column C Opening balance of debt for the year Column D Repayments made during the year Column E New debt issued during the year Column F Ending Balance Column G Interest recorded during the year Total overall debt in column F must equal Line #43 Long-term Debt on Column A of Schedule A Additional Comments (Max 4 Characters): Page 32

33 REQUIRED NOTES TO THE FINANCIAL INFORMATION RETURN Schedule V 1 Accounting policies, including a listing of the consolidated entities 2 Sales of services of all Boards and Commissions that the municipality has an interest in, but that are not consolidated 3 Contributions to Boards and Commissions 4 Contributions to other government agencies 5 Detailed breakdown of taxes and other receivables and valuation allowances 6 Continuity Schedule of Tangible Capital Assets 7 Capital and operating leases 8 Contingencies 9 Commitments 1 Pension plan, post-employment and retirement benefits 11 Remuneration of Mayor, Councillors and CAO 12 Government Business Enterprises (if you show a water or electric utility as a GBE, please include sales of services in this information) 13 Breakdown of trust funds administered by the municipality 14 Other Additional Comments (Max 4 Characters): Page 33

34 SCHEDULE OF SELECT FINANCIAL AND NON-FINANCIAL INFORMATION Schedule W Column A Column B Line 214/ /214 Number Total uncollected taxes at year end 1S11 Capital expenditures funded through the operating fund Acquisition of Capital Assets - General Capital Fund Training and development expenditures Full-time equivalent staff Number of full-time equivalent positions with a succession plan Full-time equivalent positions Total kilometers of sewer line (storm and sanitary) Number of sewer main backups in a year Recycling costs Operating costs for water Total number of adverse water quality tests Total number of water quality tests Number of breaks in water mains in a year Number of kilometers of water main pipe Number of wards or districts Number of elected officials Municipal strategic plan (Yes or No) Paved streets and roads kilometers Unpaved streets and roads kilometers Total amount of water treated in cubic meters Tons of solid waste collected Tons of solid waste disposed Tons of recycled material diverted 1S12 1S125 1S13 1S14 1S15 1S16 1S17 1S18 1S19 1S11 1S111 1S112 1S113 1S114 1S115 1S116 1S117 1S118 1S1185 1S119 1S12 1S121 1S122 Additional Comments (Max 4 Characters): Page 34