PUBLIC MEETING AGENDA RE: 2014 DRAFT BUDGET MONDAY, APRIL 28, :00 A.M. CLAR-MILL COMMUNITY HALL 6598 BUCKSHOT LAKE ROAD, PLEVNA, ONTARIO

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1 PUBLIC MEETING AGENDA RE: 2014 DRAFT BUDGET MONDAY, APRIL 28, :00 A.M. CLAR-MILL COMMUNITY HALL 6598 BUCKSHOT LAKE ROAD, PLEVNA, ONTARIO 1. PUBLIC MEETING OPEN CALL TO ORDER 2. APPROVAL OF AGENDA 3. DISCLOSURES OF PECUNIARY INTEREST AND GENERAL NATURE THEREOF 4. MAYOR S OPENING REMARKS 5. TREASURER S BUDGET REPORT 6. SAMPLE CALCULATION AND SUMMARY TO BE DISTRIBUTED AT THE MEETING AND EXPLAINED BY THE TREASURER 7. MAYOR TO OPEN THE MEETING FOR COUNCIL AND PUBLIC COMMENT 8. BY-LAW TO CONSIDER APPROVING THE 2014 BUDGET AND SET THE ESTIMATES FOR SUMS REQUIRED FROM PROPERTY TAXATION FOR 2014 AND TO ADOPT TAX RATES deferred to Regular Council Meeting to follow today 9. PUBLIC MEETING CLOSED 1

2 2014 BUDGET April 28, 201

3 April 7, SURPLUS/DEFICIT SUMMARY: 2014 INCREASE 2014 INCREASE ( DECREASE ) ( DECREASE ) PROPERTY TAX DOLLARS TO BE RAISED IN DOLLARS IN PERCENTAGE % BUDGET BUDGET TO BE RAISED TO BE RAISED DEPT # DEPARTMENT THROUGH TAXATION THROUGH TAXATION 000 Default $313,949 ($1,798) $315, % 100 Council ($156,715) ($157,741) $1, % 110 Administration $63,354 $64,844 ($1,490) -2.35% 170 Economic Development ($73,820) ($69,367) ($4,453) -6.03% 190 Sundry ($22,796) ($58,191) $35, % 200 Fire ($825,651) ($683,047) ($142,604) % 220 Policing ($208,226) ($234,981) $26, % 230 Livestock Loss ($160) ($160) $0 0.00% 240 Conservation Authorities ($24,752) ($25,010) $ % 250 Building Department $0 $0 $0 0.00% 255 By-law Enforcement ($48,650) ($45,250) ($3,400) -6.99% 260 Protection & Emergency Services ($124,832) ($124,798) ($34) -0.03% 270 Animal Control ($4,700) ($8,400) $3, % 280 Streetlights ($17,930) ($15,050) ($2,880) % 300 Roads ($2,664,585) ($2,761,777) $97, % /509 Roads ($439,123) ($296,850) ($142,273) % 400 Waste Disposal ($368,775) ($360,611) ($8,164) -2.21% 450 Recycling ($185,469) ($142,417) ($43,052) % 500 Cemeteries ($4,350) $0 ($4,350) % 610 Community Halls ($77,811) ($78,303) $ % 615 Recreation ($81,752) ($109,109) $27, % 620 MNR Parks $0 $0 $0 0.00% 660 Library ($3,400) ($3,059) ($341) % 700 Planning ($43,510) ($62,210) $18, % 750 Property / Building Maintenance ($221,642) ($217,570) ($4,072) -1.84% 810 Municipal - Taxes $5,119,846 $5,273,855 ($154,009) -3.01% 830 County $0 $0 $0 0.00% 850 Education $0 $0 $0 0.00% 890 Property Taxation $101,500 $117,000 ($15,500) 15.27% TOTAL SURPLUS/DEFICIT $0 $0 $0 1 of 137

4 2014 PROPOSED BUDGET SUMMARY: TOTAL DOLLARS (INCLUDES REQUISITIONS) Draft DEPARTMENT 2013 UnAudited Budget Budget DEPT. CODE: REVENUE: 000 Default $886,247 $881, $2,814, Council $0 $0.00 $17, Administration $1,109,878 $1,128, $1,130, Economic Development $6,200 $25, $1, Sundry $23,000 $15, $67, Fire $363,090 $160, $320, Policing $0 $0.00 $0 230 Livestock Loss $0 $0.00 $0 240 Conservation Authorities $0 $0.00 $0 250 Building Department $140,718 $133, $136, By-law Enforcement $20,000 $17, $20, Protection & Emergency Services $27,200 $30, $15, Animal Control $2,500 $3, $3, Streetlights $11,000 $13, $4, Roads $1,128,285 $860, $1,991, /509 Roads $0 $0.00 $0 400 Waste Disposal $182,420 $80, $136, Recycling $152,500 $130, $128, Cemeteries $0 $0.00 $7, Community Halls $315,314 $324, $20, Recreation $75,500 $0.00 $40, MNR Parks $175,415 $159, $173, Library $0 $0.00 $0 700 Planning $71,222 $11, $45, Property / Building Maintenance $65,200 $55, $14, Municipal - Taxes $5,149,846 $5,174, $5,303, County (FMB) $1,280,492 $1,314, $1,315, Education $1,592,394 $1,628, $1,627, Property Taxation $115,000 $232, $135,000 TOTAL REVENUE: $12,893,421 $12,383, $15,471,001 2 of 137

5 2014 PROPOSED BUDGET SUMMARY: TOTAL DOLLARS (INCLUDES REQUISITIONS) 2013 Draft 2013 UnAudited 2014 DEPARTMENT Budget Budget DEPT. CODE: EXPENDITURES: 000 Default $572,298 $766, $2,816, Council $156,715 $149, $175, Administration $1,046,524 $1,030, $1,065, Economic Development $80,020 $90, $70, Sundry $45,796 $32, $125, Fire $1,188,741 $944, $1,003, Policing $208,226 $202, $234, Livestock Loss $160 $0.00 $ Conservation Authorities $24,752 $24, $25, Building Department $140,718 $133, $136, By-law Enforcement $68,650 $52, $65, Protection & Emergency Services $152,032 $141, $140, Animal Control $7,200 $11, $11, Streetlights $28,930 $28, $19, Roads $3,792,870 $3,421, $4,752, /509 Roads $439,123 $452, $296, Waste Disposal $551,195 $433, $497, Recycling $337,969 $293, $270, Cemeteries $4,350 $1, $7, Community Halls $393,125 $393, $99, Recreation $157,252 $59, $149, MNR Parks $175,415 $159, $173, Library $3,400 $2, $3, Planning $114,732 $70, $107, Property / Building Maintenance $286,842 $253, $231, Municipal - Taxes $30,000 $56, $30, County (FMB) $1,280,492 $1,314, $1,315, Education $1,592,394 $1,628, $1,627, Property Taxation $13,500 $83, $18,000 TOTAL EXPENDITURES: $12,893,421 $12,233, $15,471,001 SURPLUS $0 $150, $0 3 of 137

6 2014 PROPOSED OPERATING VS. CAPITAL COMPARISON Draft 2014 INCREASE / 2014 INCREASE DECREASE ( DECREASE ) UnAudited SURPLUS / DEFICIT DEPARTMENT Budget Budget IN DOLLARS IN PERCENTAGE % DEPT. TO BE RAISED TO BE RAISED CODE: THROUGH TAXATION THROUGH TAXATION 000 Default $313, $1, $315, % $114, TOTAL REVENUES $421, $2,406, $1,985, $380, $40, TOTAL OPERATING EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL CAPITAL EXPENDITURES $134, $2,289, $2,155, $129, $5, TOTAL IMPACT ON RES / RES FUNDS -$26, $118, $145, $136, $163, Council -$156, $157, $1, % -$149, TOTAL REVENUES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL OPERATING EXPENDITURES $151, $170, $18, $144, $7, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $5, $12, $17, $5, $ Administration $63, $64, $1, % $98, TOTAL REVENUES $1,093, $1,092, $1, $1,100, $7, TOTAL OPERATING EXPENDITURES $746, $743, $2, $718, $27, TOTAL CAPITAL EXPENDITURES $16, $38, $21, $28, $11, TOTAL IMPACT ON RES / RES FUNDS $267, $245, $21, $255, $11, Economic Development -$73, $69, $4, % -$64, TOTAL REVENUES $5, $ $5, $24, $19, TOTAL OPERATING EXPENDITURES $72, $69, $2, $87, $15, TOTAL CAPITAL EXPENDITURES $6, $1, $4, $1, $5, TOTAL IMPACT ON RES / RES FUNDS $1, $1, $2, $1, $ Sundry -$22, $58, $35, % -$17, TOTAL REVENUES $0.00 $37, $37, $0.00 $0.00 TOTAL OPERATING EXPENDITURES $15, $29, $13, $10, $5, TOTAL CAPITAL EXPENDITURES $30, $96, $66, $15, $14, TOTAL IMPACT ON RES / RES FUNDS -$23, $29, $6, $8, $14, Fire -$825, $683, $142, % -$783, TOTAL REVENUES $14, $18, $3, $4, $10, TOTAL OPERATING EXPENDITURES $536, $527, $9, $479, $57, TOTAL CAPITAL EXPENDITURES $513, $337, $176, $317, $195, TOTAL IMPACT ON RES / RES FUNDS -$209, $163, $46, $9, $199, Policing -$208, $234, $26, % -$202, TOTAL REVENUES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL OPERATING EXPENDITURES $208, $234, $26, $202, $5, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ Livestock Loss -$ $ $ % $ of 137

7 2014 PROPOSED OPERATING VS. CAPITAL COMPARISON Draft 2014 INCREASE / 2014 INCREASE DECREASE ( DECREASE ) UnAudited SURPLUS / DEFICIT DEPARTMENT Budget Budget IN DOLLARS IN PERCENTAGE % DEPT. TO BE RAISED TO BE RAISED CODE: THROUGH TAXATION THROUGH TAXATION TOTAL REVENUES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL OPERATING EXPENDITURES $ $ $0.00 $0.00 $ TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ Conservation Authorities -$24, $25, $ % -$24, TOTAL REVENUES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL OPERATING EXPENDITURES $24, $25, $ $24, $0.00 TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ Building Department $0.00 $0.00 $ % $0.00 TOTAL REVENUES $140, $136, $3, $114, $25, TOTAL OPERATING EXPENDITURES $140, $136, $3, $133, $6, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 -$18, $18, By-law Enforcement -$48, $45, $3, % -$35, TOTAL REVENUES $20, $20, $0.00 $17, $2, TOTAL OPERATING EXPENDITURES $68, $65, $3, $52, $15, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ Protection & Emergency Services -$124, $124, $ % -$111, TOTAL REVENUES $9, $10, $1, $11, $2, TOTAL OPERATING EXPENDITURES $132, $133, $ $121, $11, TOTAL CAPITAL EXPENDITURES $18, $6, $11, $18, $ TOTAL IMPACT ON RES / RES FUNDS -$16, $4, $12, $17, $ Animal Control -$4, $8, $3, % -$7, TOTAL REVENUES $2, $3, $1, $3, $1, TOTAL OPERATING EXPENDITURES $7, $11, $4, $11, $4, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ Streetlights -$17, $15, $2, % -$14, TOTAL REVENUES $11, $2, $9, $13, $2, TOTAL OPERATING EXPENDITURES $15, $12, $2, $19, $3, TOTAL CAPITAL EXPENDITURES $9, $2, $6, $8, $ TOTAL IMPACT ON RES / RES FUNDS $4, $2, $2, $0.00 $4, Roads -$3,103, $3,058, $45, % -$3,012, TOTAL REVENUES $120, $163, $43, $86, $33, TOTAL OPERATING EXPENDITURES $2,052, $2,049, $2, $1,964, $87, TOTAL CAPITAL EXPENDITURES $1,044, $1,827, $782, $773, $271, of 137

8 2014 PROPOSED OPERATING VS. CAPITAL COMPARISON Draft 2014 INCREASE / 2014 INCREASE DECREASE ( DECREASE ) UnAudited SURPLUS / DEFICIT DEPARTMENT Budget Budget IN DOLLARS IN PERCENTAGE % DEPT. TO BE RAISED TO BE RAISED CODE: THROUGH TAXATION THROUGH TAXATION TOTAL IMPACT ON RES / RES FUNDS $127, $655, $782, $361, $234, Waste Disposal -$368, $360, $8, % -$353, TOTAL REVENUES $66, $55, $11, $55, $11, TOTAL OPERATING EXPENDITURES $369, $359, $9, $352, $16, TOTAL CAPITAL EXPENDITURES $130, $81, $48, $35, $95, TOTAL IMPACT ON RES / RES FUNDS -$64, $25, $38, $20, $84, Recycling -$185, $142, $43, % -$162, TOTAL REVENUES $102, $98, $4, $94, $7, TOTAL OPERATING EXPENDITURES $222, $215, $7, $207, $15, TOTAL CAPITAL EXPENDITURES $100, $40, $60, $65, $34, TOTAL IMPACT ON RES / RES FUNDS -$35, $15, $20, $15, $19, Cemeteries -$4, $0.00 -$4, % -$1, TOTAL REVENUES $0.00 $2, $2, $0.00 $0.00 TOTAL OPERATING EXPENDITURES $4, $0.00 -$4, $1, $2, TOTAL CAPITAL EXPENDITURES $0.00 $5, $5, $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 -$3, $3, $0.00 $ Community Halls -$77, $78, $ % -$69, TOTAL REVENUES $119, $20, $98, $112, $6, TOTAL OPERATING EXPENDITURES $66, $68, $1, $61, $5, TOTAL CAPITAL EXPENDITURES $295, $0.00 -$295, $302, $6, TOTAL IMPACT ON RES / RES FUNDS -$165, $30, $195, $181, $16, Recreation -$81, $109, $27, % -$59, TOTAL REVENUES $75, $30, $45, $0.00 $75, TOTAL OPERATING EXPENDITURES $59, $61, $2, $49, $9, TOTAL CAPITAL EXPENDITURES $95, $84, $10, $0.00 $95, TOTAL IMPACT ON RES / RES FUNDS $3, $6, $9, $9, $6, MNR Parks $0.00 $0.00 $ % $0.00 TOTAL REVENUES $142, $141, $1, $155, $12, TOTAL OPERATING EXPENDITURES $161, $164, $2, $138, $23, TOTAL CAPITAL EXPENDITURES $5, $0.00 -$5, $4, $ TOTAL IMPACT ON RES / RES FUNDS -$24, $22, $1, $12, $36, Library -$3, $3, $ % -$2, TOTAL REVENUES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL OPERATING EXPENDITURES $3, $3, $ $2, $1, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ Planning -$43, $62, $18, % -$59, of 137

9 2014 PROPOSED OPERATING VS. CAPITAL COMPARISON Draft 2014 INCREASE / 2014 INCREASE DECREASE ( DECREASE ) UnAudited SURPLUS / DEFICIT DEPARTMENT Budget Budget IN DOLLARS IN PERCENTAGE % DEPT. TO BE RAISED TO BE RAISED CODE: THROUGH TAXATION THROUGH TAXATION TOTAL REVENUES $51, $25, $26, $11, $39, TOTAL OPERATING EXPENDITURES $91, $84, $7, $67, $23, TOTAL CAPITAL EXPENDITURES $20, $20, $0.00 $0.00 $20, TOTAL IMPACT ON RES / RES FUNDS -$17, $17, $0.00 $3, $20, Property / Building Maintenance -$221, $217, $4, % -$198, TOTAL REVENUES $5, $9, $4, $5, $ TOTAL OPERATING EXPENDITURES $192, $192, $72.00 $171, $20, TOTAL CAPITAL EXPENDITURES $60, $5, $55, $50, $9, TOTAL IMPACT ON RES / RES FUNDS -$25, $29, $55, $18, $6, Municipal - Taxes $5,119, $5,273, $154, % $5,118, TOTAL REVENUES $5,149, $5,303, $154, $5,174, $24, TOTAL OPERATING EXPENDITURES $30, $30, $0.00 $56, $26, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ County (FMB) $0.00 $0.00 $ % $0.00 TOTAL REVENUES $1,280, $1,315, $35, $1,314, $34, TOTAL OPERATING EXPENDITURES $1,280, $1,315, $35, $1,314, $34, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ Education $0.00 $0.00 $ % $0.00 TOTAL REVENUES $1,592, $1,627, $34, $1,628, $35, TOTAL OPERATING EXPENDITURES $1,592, $1,627, $34, $1,628, $35, TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $0.00 $ Property Taxation $101, $117, $15, % $149, TOTAL REVENUES $115, $135, $20, $232, , TOTAL OPERATING EXPENDITURES $13, $18, $4, $83, , TOTAL CAPITAL EXPENDITURES $0.00 $0.00 $0.00 $ TOTAL IMPACT ON RES / RES FUNDS $0.00 $0.00 $0.00 $ TOTAL BUDGET: $0.00 $0.00 $0.00 $150, TOTAL REVENUE $2,517, $4,408, $1,891, % OPERATING $5,387, $5,407, $20, % CAPITAL $2,478, $4,835, $2,357, % IMPACT ON RES / RES FUNDS -$198, $530, $332, % 7 of 137

10 Township of North Frontenac Temporary Borrowing from NF Reserve Funds for vehicles is cash only - it does not affect the Reserve Fund allocation Year End 2014 Budget 2014 Budget 2014 Year End 2013 Unaudited Year End Balances - Reserves / Reserve Funds Unaudited Year End Contributions TO Contributions FROM Reserve Funds Balances Reserve Funds Reserve Funds Based on 2014 Draft Budget RESERVES: Reserve Account # Working capital $150,000 $150,000 -$150,000 $150,000 Brochures $12,000 $0 $0 $12,000 Economic Development $0 $0 $0 $0 Community War Memorial Program $14,900 $0 -$14,899 $0 KB Fire - Water System $7,746 $0 -$7,745 $0 JEPP Generator $8,086 $0 -$6,500 $1,586 Waste Management $50,919 $0 -$19,577 $31,342 Recycling - Receiver Bin $20,000 $0 -$20,000 $0 Cemeteries $9,500 $0 $0 $9,500 Recreation - Playground Project $9,500 $0 -$9,500 $0 Planning - Official Plan Review $4,277 $0 -$4,277 $0 Planning - Zoning By-law $15,945 $0 -$15,945 $0 RESERVE FUND TOTALS: $302,872 $150,000 -$248,443 $204,427 TANGIBLE CAPITAL ASSET (TCA) RESERVE FUNDS: Reserve Fund Account # PROTECTION TCA: Fire Sustainablility - TCA $132, $135,700 -$114,357 $153,568 Fire - Ward 1 (Barrie Fire Hall) - Vehicles/Equipment TCA $8, $2,000 $10,245 Fire - Ward 3 (Ompah Fire Hall) - Buildings TCA $249, $180,000 $69,406 Protection - Equipment TCA $0.00 $950 $950 PROTECTION TCA SUB TOTAL: $389, $138, $294, $234, ROADS: Road Sustainability TCA $1,546, $1,385,000 -$1,827,556 $1,103,713 ROADS TCA SUB TOTAL: $1,546, $1,385, $1,827, $1,103, WASTE / RECYLCING: Waste Sustainability TCA $33, $10,500 $43,619 Recycling Sustainability TCA $32, $15,000 -$10,000 $37,947 WASTE / RECYCLING TCA SUB TOTAL: $66, $25, $10, $81, OTHER TCA Infrastructure Sustainability TCA - All Departments as required per Budget $475, $350,795 $826,458 Capital Acquisition - Ward 1 - TCA $102, $102,981 Administration Sustainability TCA - Electronic Systems - All Depts $94, $34,000 -$23,100 $105,824 Streetlights Sustainability TCA $19, $4,500 -$2,100 $22,177 Community Hall - Sustainability TCA $ $600 $1,200 Recreation - Sustainability TCA $3, $3,250 $6,500 CLSP (MNR Parks) - Sustainability TCA $8, $8,500 $17,000 Prop/Bldg Maintenance - Sustainability TCA $2, $2,700 $5,400 OTHER TCA SUB TOTAL: $708, $404, $25, $1,087, TOTAL TCA RESERVE FUNDS $2,710, $1,953, $2,157, $2,506, of 8

11 OBLIGATORY RESERVE FUNDS: SPECIAL PARKS: (Obligatory Reserve Funds) Special Parks - Ward 1 (Former Barrie Township) $78, $78,685 Special Parks - Ward 2 (Former Clarendon Township) $23, $23,301 Special Parks - Ward 3 (Former Palmerston Township) $36, $36,433 SPECIAL PARKS SUB TOTAL: $138, $0.00 $0.00 $138, BUILDING: (Obligatory Reserve Fund) Building Dept Surplus $0 $0 $0 $0 BUILDING SUB TOTAL: $0 $0 $0 $0 FEDERAL GAS TAX: (Obligatory Reserve Funds) Federal Gas Tax (Obligatory Reserve Fund) $426, $175,580 -$177,274 $424,337 FEDERAL GAS TAX SUB TOTAL: $426, $175, $177, $424, WASTE CLOSURE COSTS: (Obligatory Reserve Funds) Waste (Obligatory) for Closure Costs $427, $45,609 -$62,000 $410,612 WASTE (OBLIGATORY) SUB TOTAL: $427, $45,609 -$62,000 $410,612 TOTAL OBLIGATORY RESERVE FUNDS $991, $221, $239, $973, OTHER DISCRETIONARY: Capital Contingencies - NF $443, $230,853 $212,511 Capital Contingencies - Ward $ $537 Council - Election $17, $5,000 -$17,957 $4,999 Economic Development $25, $1,200 $24,652 Medical Services (new in 2010) $45, $15,000 $30,758 Wildfires $111, $111,954 Wildfires - Ward $6, $1,000 $7,627 Emergency Plan $1, $1,500 Emergency Services (i.e. Extreme Weather, Wildfires, etc.) $101, $101,564 Accessibility (new in 2009) $53, $53,230 Cemetery - North Frontenac $18, $2,000 -$5,850 $14,699 Community Halls $90, $30,000 $120,996 MNR Parks (Crown Land Stewardship Program) $81, $31,353 $50,527 Planning - OP and ZBL Reviews (every 5 years) $6, $3,000 $9,033 Municipal Complex $287, $32,000 -$20,000 $299,728 TOTAL OTHER DISCRETIONARY RESERVE FUNDS $1,293, $73, $322, $1,044, RESERVE FUND TOTALS: $4,995,589 $2,247,684 -$2,718,600 $4,524,673 RESERVES AND RESERVE FUNDS GRAND TOTAL: $5,298,461 $2,397,684 -$2,967,043 $4,729, TOTAL NET IMPACT ON RESERVE / RESERVE FUNDS -$569,359 9 of 9

12 RESERVE FUNDS - POLICY TO ASSET MANAGEMENT PLAN (AMP) COMPARISON Per AMP Policy - The discretionary Reserve Funds shall be maintained to within plus/minus 10% of the total Municipal Expenditures or at a target value, as directed by Council during the annual Budget. Also, when discretionary Reserve Funds are used Council should consider replenishing those funds back to their original state. Based on 2014 Budget Reserve/Reserve Funds Reserve / Reserve Fund Total (Unaudited Budget only reflected - Actuals pending) $4,729,102 Less Reserves (only working purposes (cash flow) and annual amounts (approved by Council resolution) carried over to the next year for specific purposes not completed that year) -$204,429 Less Building Dept Surplus (Obligatory Reserve Fund - per legislation) $0 Less Waste Management (Closure / Post-closure Costs - per legislation) -$410,612 Less Special Parks - (Recreation Purposes only - per legislation) -$138,418 Less Federal Gas Tax (Obligatory Reserve Fund) -$424,337 Less Tangible Capital Asset (TCA) - Reserve Funds (10 year Capital Replacement Schedules - see separate Report attached) -$2,506,988 $3,684,784 Total Municipal Expenditures in 2014 $12,455,452 Total of Discretionary (Other) Reserve Funds (Not TCAs) - Difference between the total Reserve/Reserve Funds balance ($4,729,102) less the above Obligatory/Legislative and/or TCA Reserve Funds (-$3,684,784) $1,044,318 % between the Total Municipal Expenditures and the balance of the remaining Reserve Funds (Not TCAs) 8.38% 10 of 10

13 Department 000 DEFAULT 2013 DRAFT DRAFT Location Object Description 2013 UnAudited Budget Budget Budget INCOME: Federal Grant - Gas Tax $58,405 $58, $53,336 $53,336 See Contribution to Reserve Funds Federal Gas Tax - County FGT $212,893 $172, $251,692 $122, = Pending County Council 2014 = County FGT Estimate - pro-rated same as estimate provided by $122,244 Plus: Eco-Tourism for $129,448 Upgrades to Clar Mill Hall grounds ($43,890 as 2013 County carryover plus 2013 overrun $30,557 plus proposed 2014 County FGT of $55,001) Re: County FGT to erect pavillion, outdoor washroom, information board and drainage, etc = $817,734 = 2013 County 15.86% = $129,693 - To Twp FGT Reserve Fund for Capital Projects that qualify Star Gazing $41,600 (County Eco-tourism approved in 2012 for 2013) - completed in 2013 Eco-Tourism for $41,600 Proposal by Mayor - Fitness Trail around Helipad property - per Council changed to upgrades to Clar Mill Hall Grounds in Provincial Grants - MIII CP - Mississippi River Bridge Replacement $0 $0.00 $1,897,332 $ = Provincial Grants - SRNMIF - Black Creek Culverts Project $0 $0.00 $54,000 $310, /15 = Municipal Infrastructure Investment Initiative - Capital program (MIII-CP) - Awarded in to be completed in % Grant at $1,897,332 - Total $2,108,147 estimate = Twp $210,815 less $39,541 spent in 2013 = $171,274 Federal Gas Tax Small Rural and Northern Municipal Infrastructure Fund - total project awarded in the amount of $405,000 at 90% funding. Therefore, $364,500 total grant to be received and Twp. share = $40,500 (See Federal Gas Tax) estimate $60,000 Engineering = $54,000 90% Grant and $6,000 Federal Gas Tax; 2015 balance = $345,000 - $310,500 90% Grant and $34,500 Federal Gas Tax Contributions from Reserves/Reserve Funds $464,949 $501, $408,127 $34,500 Annual Federal Gas Tax: Note per FGT Agreement (Section 6.6 Page 8) Dollars shall be spent within 3 years of the date received 2014 = Municipal Infrastructure Investment Initiative - Capital program (MIII-CP) - Awarded in to be completed in % Grant at $1,897,332 - Total $2,108,147 estimate = Twp $210,815 less $39,541 spent in 2013 = $171,274 Federal Gas Tax 11 of 11

14 Department 000 DEFAULT 2013 DRAFT DRAFT Location Object Description 2013 UnAudited Budget Budget Budget Small Rural and Northern Municipal Infrastructure Fund - total project 90% $364,500 = Twp $40,500 Federal Gas Tax estimate $60,000 Engineering = $54,000 90% Grant and $6,000 Federal Gas Tax; 2015 balance = $345,000 - $310,500 90% Grant and $34,500 Federal Gas Tax Surplus: As per the Financial Policy (within the Asset Management Plan): "The Treasurer is hereby authorized to transfer the annual surplus over $150,000 (if applicable) to the North Frontenac Capital Contingency Reserve Fund, to be used for future capital projects and/or for specific purposes at the discretion of Council" Surplus over $150,000 put into the NF Capital Contingency Reserve $198, OMERS Pension Omission Period Buy-Backs as per Personnel & Audit Committee Res# completed in $31, = Surplus: 2012 Surplus over $150,000 put into a Reserve Fund $413, and bringing it back in for 2013 to offset property taxes Capital Replacement Project LED Lights estimate $600 per light = $60,000 Less AH Twp $9,000 (See Street Lights) = $51,000 from FGT Prior Year's Surplus $150,000 $150, $150,000 $150,000 EXPENDITURES: MIII - Mississippi River Bridge Replacement - project awarded in 2013 (Total awarded $1,897,332 with Twp share approximately $200,000) and to be completed by December 31, ($39,600 spent in 2013 of Twp share = $160,400 to be spent in 2014) TOTAL DEFAULT INCOME: $886,247 $881, $2,814,487 $670, Capital Expenditures $83,200 $41, $2,080,780 $310, = Plus: Eco-Tourism for $129,448 Upgrades to Clar Mill Hall grounds ($43,890 as 2013 County carryover plus 2013 overrun $30,557 plus proposed 2014 County FGT of $55,001) Re: County FGT to erect pavillion, outdoor washroom, information board and drainage, etc. Municipal Infrastructure Investment Initiative - Capital program (MIII-CP) Mississippi River Bridge Replacement - Awarded in to be completed in % Grant at $1,897,332 - Total $2,108,147 estimate = Twp $210,815 less $39,541 spent in 2013 = $171,274 Federal Gas Tax 12 of 12

15 Department 000 DEFAULT 2013 DRAFT DRAFT Location Object Description 2013 UnAudited Budget Budget Budget 2014/15 = 2013 = Star Gazing $41,600 (County Eco-tourism approved in 2012 for 2013) - completed in 2013 Eco-Tourism for $41,600 Proposal by Mayor - Fitness Trail around Helipad property - per Council changed to upgrades to Clar Mill Hall Grounds in Municipal Capital Fund Infrastructure Expenditures Investment Initiative Capital program (MIII CP) Mississippi River $51,000 $87, $209,130 $34,500 Bridge Replacement - Awarded in to be completed in % Grant at $1,897,332 - Total $2,108,147 estimate = Twp $210,815 less $39,541 spent in 2013 = $171,274 Federal Gas 2014 = Tax 2014/15 = Small Rural and Northern Municipal Infrastructure Fund - total project awarded in the amount of $405,000 at 90% funding. Therefore, $364,500 total grant to be received and Twp. share = $40,500 (See Federal Gas Tax) estimate $60,000 Engineering = $54,000 90% Grant and $6,000 Federal Gas Tax; 2015 balance = $345,000 - $310,500 90% Grant and $34,500 Federal Gas Tax Small Rural and Northern Municipal Infrastructure Fund - Black Creek Culverts Replacement - total project 90% $364,500 = Twp $40,500 Federal Gas Tax estimate $60,000 Engineering = $54,000 90% Grant and $6,000 Federal Gas Tax; 2015 balance = $345,000 - $310,500 90% Grant and $34,500 Federal Gas Tax OMERS Pension Omission Period Buy-Backs as per Personnel & Audit Committee Res# completed in $31, = MIII - Mississippi River Bridge Replacement - project awarded in 2013 (Total awarded $1,897,332 with Twp share estimated $210,815) and to be completed by December 31, 2015 Capital Replacement Project LED Lights estimate $600 per light = $60,000 Less AH Twp $9,000 (See Street Lights) Actual 2013 = $47, from FGT Contributions to Reserves $438,098 $637, $526,375 $526, = To Infrastructure Sustainability Reserve $250,000 County FGT Estimate - pro-rated same as estimate provided by $122, Federal Gas Tax $53,336 - Pending Provincial Announcement 13 of 13

16 Department 000 DEFAULT 2013 DRAFT DRAFT Location Object Description 2013 UnAudited Budget Budget Budget Per 2013 Asset Management Plan - Summary of Capital Asset Shortfall - Council agreed to increase the annual municipal levy to accommodate annual inflation (Projected at 1.96% based on 2012 Levy). Also, the Capital Financing Policy states the Municipality shall increase the Municipal Levy by a minimum of 2% per year, with the 2% increase being added to the Capital Levy to 2014 Increase in Municipal Taxation Dollars to be collected = $100,795 or 2%. These monies will be added to the TCA Sustainability Reserve Fund and used when required, per the 10 year Replacement Schedule approved by Council. (See Municipal Taxes - Dept #810 for details) 2013 = To Infrastructure Sustainability Reserve $250,000 $817,734 = 2013 County 15.86% Actual = $130,481 - To Twp FGT Reserve Fund for Capital Projects that qualify 2013 Surplus over $150,000 put into the NF Capital Contingency Reserve $198, Federal Gas Tax: 2010 to = Federal Gas $58, = Federal Gas $58, = Federal Gas $58, = Federal Gas $58, year Total FGT = $233, Prior Year's Deficit $0 $0.00 $0 $0 TOTAL DEFAULT EXPENDITURES: $572,298 $766, $2,816,285 $871,375 DEFAULT TOTAL - SURPLUS (DEFICIT) $313,949 $114, ($1,798) ($200,795) 2013 Dollars Raised through taxation $313, Proposed Dollars Raised through taxation -$1, to 2014 Increase/(Decrease) in Taxation Dollars = $315, % 14 of 14

17 Department 000 DEFAULT 2013 DRAFT DRAFT Location Object Description 2013 UnAudited Budget Budget Budget In accordance with the AMO Federal Gas Tax Agreement, North Frontenac must spend $68, by December 31, 2014 as per the FGT Agreement. Summary: Twp FGT County FGT Total FGT Received $433, $468, $902, FGT Spent ($311,593.04) Interest Earned $10, Total FGT Available Funding $601, Less: 2014 Mississippi River Bridge Replacement Project ($171,274.00) Less: 2014 Black Creek Culvert Replacement ($6,000.00) FGT Proposed Balance at Dec. 31, 2014 $424, Note: County Eco-Tourism Projects Upgrades to Clar Mill Hall $87,288 (for County Eco-Tourism for 2013 & 2014 allocation) not included 15 of 15

18 Department 100 COUNCIL DRAFT DRAFT INCOME: Election - Council Fees Collected $0 $0.00 $0 $0 In and Out only as returned Contributions from Reserves/Reserve Funds $0 $0.00 $17,957 $0 Next election Reserve Fund Balance at December 31, 2013 = $17, TOTAL COUNCIL INCOME: $0 $0 $17,957 $0 EXPENDITURES: Council Remuneration $115,600 $111, $116,550 $118, Mileage $3,200 $2, $3,000 $2,500 Council Members shall only be paid mileage for trips to a destination outside of the municipality; with the exception of the Municipal Road Inspector, per Resolution # Benefits - E.H.T. (Ministry of Finance) $1,505 $1, $1,515 $1, Benefits - Rec. Gen. (Employer's CPP) $3,100 $4, $1,600 $1, = One-time CPP legislation change Contracted Services $0 $0.00 $0 $0 Closed Meeting Investigator Services - effective 2013 = Ombudsman at no charge Conventions/Conferences $14,000 $15, $16,000 $16,000 Two for the Mayor; One per Deputy Mayor and/or Councillor - $2,000 x 8 Conferences = Annual $16,000 May be less as not all Council members attend Conferences each year; however maybe more if 2014= out of Province and/or if Council approves additional Conferences. 2013= $2,000 estimate x 7 Conferences = $14,000 plus additional for FCM Conference for Mayor in 2013 and a Councillor in 2014 as Out of Province. 16 of 16

19 Department 100 COUNCIL DRAFT DRAFT Office Supplies and Stationery $4,200 $4, $4,200 $4,200 Annual Computer / Office Supplies (paper/ink cartridges / computer expenses) - $ per Councillor = $2, Personal Internet allowance - $ per Councillor = $2, All members of Council receive a $600 allowance annually, in addition to salaries, for personal computer expenses, office supplies (paper, toner), and for personal internet. All minutes and agendas, for Council, Committees and Task Forces, are distributed electronically as PDFs. For this reason it was decided that Council would receive the above allowances to subsidize these relative costs of conducting township business County Meeting Expenses $500 $0.00 $0 $ Other Materials $3,500 $1, $2,000 $2,000 Annual Lunches for meetings, Local Government Week Activities, $2, = Plus Mayor's Levee/Reception at $1,500 estimate Advertising $500 $ $700 $700 Annual Financial Statements, Council Meeting Dates, etc Memberships $2,610 $2, $2,676 $2,743 Annual AMO Publications and Subscriptions $1,000 $50.37 $500 $500 Annual Municipal World, etc If AMO circulates resolution(s) Election Expense $0 $ $2,000 $0 Election 2014 (Note: $20,000 estimate less $18,000 from Reserve Fund = $2,000/plus $5,000 annual to Reserve Fund for future years) Training/Seminars $2,000 $0.00 $2,000 $3,000 Does not include per diem or expenses at $100/day each as they are reimbursed for actual expenses only i.e. mileage, meals - if not covered under program, etc. Council Training/Seminars for training shall be approved by Council in advance. (See Conference notes as well) Capital Fund Expense - Election $0 $0.00 $17,957 $0 17 of 17

20 Department 100 COUNCIL DRAFT DRAFT Contributions to Reserves/Reserve Funds $5,000 $5, $5,000 $5, Election Year - Annual expense so when Election year comes there are funds available in Annual a Reserve Fund ($5,000 x 4 years) TOTAL COUNCIL EXPENDITURES: $156,715 $149, $175,698 $158,701 COUNCIL - SURPLUS (DEFICIT) ($156,715) ($149,394.79) ($157,741) ($158,701) 2013 Dollars Raised through taxation ($156,715.00) 2014 Proposed Dollars Raised through taxation ($157,741.00) 2013 to 2014 Increase/(Decrease) in Taxation Dollars = $1, % 18 of 18

21 Department 110 ADMINISTRATION DRAFT DRAFT INCOME: Federal/Provincial Grant $24,378 $24, $0 $ = Asset Management Plan - MIII Funding to develop AMP including Service Delivery Review Provincial Grants - Ontario Municipal Partnership Fund (OMPF) $1,053,600 $1,054, $1,076,600 $1,076, = Increase of $23,000 = $1,053,600 received in = Same as 2012: plus received additional for Court Transfer Costs 2012 = Decrease of - $5,400 = $1,053,600 received in = Decrease of - $117,600 = $1,059,000 received in = Decrease of - $127,400 = $1,176,600 received in 2010 Increase of $707,200 from 2008 (In 2008 capped at $150/HH - Phase-in Adjustment - less program adjustments i.e. Reassessment and Northern Communities Component - The benefit of 2009 provincial uploads for the County of Frontenac is $586,000 - the County did not actually receive 2009= dollars in 2009 from the OMPF = $1,304,000 received in 2009 Propose $250,000 to NF Road Reserve Fund (i.e. 506/509 Reserve Fund Depleted in 2007) = 2008= $596,800 received in 2008 $250,000 to 506/509 Reserve Fund - $420,094 received in = $200,000 to 506/509 Reserve Fund - $384,900 received in 2006 $349,628 plus 2003/2004 CRF Reconciliation 2005= $35, = $384,626 received in = Formerly received Community Reinvestment Fund (CRF) - $87,000 received in Insurance Company Reimbursed $0 $0.00 $0 $ Tax Certificates and Compliance Letters $2,000 $2, $2,000 $2, MFIPPA Fees $0 $ $0 $ U.S. Exchange $0 $ $0 $ Lottery Licences $500 $ $500 $ Bank Interest Earned $12,000 $16, $12,000 $12, Miscellaneous (Photocopies, Fax, NSF Fees, Maps sold at front counter, etc.) $1,000 $ $1,000 $1, of 19

22 Department 110 ADMINISTRATION DRAFT DRAFT Contributions from Reserves/Reserve Funds $16,400 $28, $38,100 $3,000 Annual 2015 = EXPENDITURES: As Per 10 Year Capital Plan and Replacement Schedules charged to Administration annually for the replacement of Computers / Office Equipment for All Departments - with the exception of Fire Station and Fire Prevention Computers - see Fire Replacement schedules include required upgrades to be a minimum of two Computers annually (per Choice $3,000 total estimate pooled TCA for all departments - with the exception of Fire Stations and Fire Prevention Officer computers = see Fire As per 10 Year Capital Plan - replacement of Office Copier (propose to utilize current Toshiba copier as spare in meeting room and trade-in Ricoh older $20,000 As per 10 Year Capital Plan - Insulation and vinyl siding for Plevna Garage / Admin $15,000 (70% charged to Roads and 30% to Administration - total cost $50,000) Pending Building 2014 = Condition Assessment results. Server Hardware and Software Upgrade to Server $8,500 (includes installation) Microsoft Office 2013 Update for all $11, = Replace/upgrades - two Computers annually per Choice $3,000 total estimate Server Software Upgrade to Server $1,100 - not completed in 2013 due to product order availablility, to be replaced in 2014 Microsoft Office 2013 Update for all $11,000 - not completed in 2013 due to product order availablility, to be replaced in 2014 Network Switch $1,300 TOTAL ADMINISTRATION INCOME: $1,109,878 $1,128, $1,130,200 $1,095, Salaries $415,000 $402, $430,000 $438,600 Annual Less: 35% Clerk/Planning Manager's salary to Planning 35% Deputy Clerk salary to Planning CAO Support Clerk's 75% salary to By-law Enforcement Plus 25% of new Office Support Clerk 2013 = Staff changes Budget estimated increase for 2015 of 2% over previous year budget Sick Leave Year End Payout $11,350 $4, $12,000 $12,240 Budget estimated increase for 2015 of 2% over previous year budget. 20 of 20

23 Department 110 ADMINISTRATION DRAFT DRAFT Casual Labour $2,000 $0.00 $2,000 $2,000 Annual Office Support Pool for all Departments - as required by the Deputy Treasurer Budget estimated increase for 2015 of 2% over previous year budget Benefits - Morneau Shepell $36,700 $30, $37,500 $38,625 Budget estimated increase of 3% over previous year expense - pending renewal estimates Mileage $1,650 $1, $1,650 $1, Benefits - E.H.T. (Ministry of Finance) $9,900 $9, $10,425 $10,634 Rate = 1.95% Budget estimated increase for 2015 of 2% over previous year budget Benefits - W.S.I.B. $11,500 $10, $12,000 $12, = Rate unchanged at 2.24 rate per $ = Rate increased to 2.24 rate per $ = Rate increased to 2.19 rate per $ = Rate increased to 2.15 rate per $ = Rate increased to 1.86 rate per $ = Rate increased to 1.84 rate per $100 Budget estimated increase for 2015 of 2% over previous year budget Benefits - Rec. Gen. (Employer's CPP & EI) $27,600 $26, $29,200 $29,784 Budget estimated increase for 2015 of 2% over previous year budget Benefits - OMERS $52,000 $49, $55,300 $56,406 Annual Administration Employees plus AMO OMERS Support Fund $125 annual estimate Rate unchanged at 9.0% on earnings up to CPP earnings limit, then increases to 14.6% on earnings 2014 = over the CPP earnings limit Rate increase to 9.0% on earnings up to CPP earnings limit, then increase to 14.6% on earnings 2013 = over the CPP earnings limit Rate increase to 8.3% on earnings up to CPP earnings limit, then increase to 12.8% on earnings 2012 = over the CPP earnings limit Rate increased to 7.4% on earnings up to CPP earnings limit of $48,300, then increase to 10.7% on 2011 = earnings over the CPP earnings limit 21 of 21

24 Department 110 ADMINISTRATION DRAFT DRAFT Rate increased to 6.4% on earnings up to CPP earnings limit of $47,200, then increase to 9.7% on 2010 = earnings over the CPP earnings limit Rate increased to 6.3% on earnings up to CPP earnings limit of $43,700, then increase to 9.6% on 2009 = earnings over the CPP earnings limit Budget estimated increase for 2015 of 2% over previous year expense Contracted Services $700 $ $700 $700 Annual Pest Control - Enviro Guard monthly $400 Onsite Shredding Services for old records (in compliance with Records Retention $ Conventions/Conferences $8,000 $3, $8,000 $8,000 Annual CAO Conferences (2) - CAO Backup may attend one Clerk Conference Treasurer Conference $2,000 estimate x 4 (see above) = $8, Office Supplies and Stationery $16,000 $16, $17,000 $17,000 Annual Year end adjustments= $300 to Planning/ $200 to MNR Parks/$500 to Building County Meeting Expenses $500 $0.00 $0 $ Other Materials $5,200 $4, $5,000 $5,000 (cleaning and general supplies, etc.) Heat $3,068 $3, $3,552 $3,765 Budget estimated increase of 6% over previous year expense Utilities (Hydro) $2,513 $2, $2,823 $2,908 Municipal Complex charged at 25% Admin & 75% Public Works Budget estimated increase of 3% over previous year expense - due to anticipated savings of LAS Program Building Maintenance $3,600 $2, $4,000 $4,500 Annual General Maintenance 2014 = Pending Building Condition Assessment results 2013 = Septic System to be pumped every 3 $100 (= $200 each and is shared with Roads Department) 22 of 22

25 Department 110 ADMINISTRATION DRAFT DRAFT Postage $16,000 $14, $15,000 $16,000 Less $850 charged to Planning / $200 charged to Building 2014 = Year end carryover/postage increase Advertising $300 $ $300 $300 Annual Contractor Rates, Casual and Student Employment Telephone (Includes Fax) $7,026 $8, $6,800 $6,500 Effective 2014, new 3 year Contract signed with Bell Canada to achieve savings for all Township land line phone services Auditing Services $20,000 $17, $20,000 $20, Legal Services $2,000 $5, $5,000 $5, Consulting Services $32,500 $27, $1,000 $1,000 Annual Outside assistance with interviews/grants/etc if $1, = Asset Management $15,000 and Service Delivery Review $12,500 - see MIII Grant for AMP above (Asset management Plan approved by Res # and Service Delivery Review approved by Res ) and Capital Replacement $4,500. These projects began in 2012 and completed in Memberships $1,750 $1, $1,607 $1, = $245 / $754 / OMTRA (previously known as $ = $238 / $718 / OMTRA (previously known as $ Publications/Subscriptions $200 $97.64 $200 $200 (Mun. Act, Mun. $62; AMCTO Guide Books; etc) Insurance $7,142 $7, $7,299 $7,518 Budget estimated increase of 3% over previous year expense - pending renewal estimates = Overall Estimated 2% increase except for additions and a few minor reallocations 23 of 23

26 Department 110 ADMINISTRATION DRAFT DRAFT Computers $24,200 $22, $25,300 $26,059 (Contracts, Software & Supplies) Annual Xplornet (Omni Globe Broadband) Effective January free until February 2014 as OG placed a repeater tower on the Plevna Fire Hall. Effective February 2014, Xplornet contract at $150 per month = $1,800. USTI Financial Software Service $11,300 Network Hardware Specialists $475/mth = $5,700 (Choice Com) - bi-monthly visits includes desk top printer service calls Anti-virus and Spam Filter Requirements $1,000 Toner, Printer Cartridges, CDs, Data Keys $2,000 Plus extras (ie. Unforseen repairs/ new software requirements, $3,500 As Per 10 Year Capital Plan and Replacement Schedules charged to Administration annually for the replacement of Computers / Office Equipment for All Departments - with the exception of Fire Station and Fire Prevention Computers - see Fire) Training/Seminars $12,000 $7, $12,000 $12,000 Annual New staff and ongoing legislation changes = extra training $6,865 AMCTO Online access to $100 Two Treasury Staff to attend USTI User $1, = MCD - AMCTO $410 (MAFP Unit #2) Treasurer - AMCTO Course (MAP Unit # 4 $ = Deputy Clerk - AMCTO Course - MAP Exam and Law (Unit 2) on her own $515 Deputy Treasurer - Payroll Accreditation - on her own time reimbursed course registration expenses upon successful $ Election $2,000 Deputy Treasurer - Payroll Accreditation - on her own time reimbursed course registration expenses upon successful $400 - not completed in 2013 due to staff changes Treasurer - AMCTO Course (Unit 4) on her own time reimbursed course registration expenses upon successful $350 - not completed in 2013 due to staff changes Deputy Clerk - AMCTO Course (Unit 4) on her own time plus Comprehensive Exam course registration expenses upon successful $650 Plus Law Unit 1 in 2013 MCD - AMCTO Courses (Comprehensive Exam for MAP and Municipal Finance) on his own time reimbursed course registration expenses upon successful $650 Election Training for Clerk & Deputy $1, of 24

27 Department 110 ADMINISTRATION DRAFT DRAFT Leases (Photocopier and Postage Meter) $7,600 $7, $7,600 $7,828 Annual Postage Meter $2,100 Toshiba Photocopier Service Contract at $0.013/ black copy and $0.09 colour copy - $5,500 as used for copying, fax, printer, scanner and colour capabilities Richo copier/scanner/printer (located in upstairs meeting room) - N/A cancelled contract in replacement parts no longer available Courier $200 $ $200 $ Alarm Monitoring (1/2 Roads)- Advanced Alarms $25 $16.95 $0 $0 Effective See Contracted Services - Signs purchased in Bank Service Charges $2,000 $2, $2,100 $2, ADP Payroll Service Charges $5,700 $5, $7,500 $7,500 (Includes training - year end, Canadian Payroll Assoc. Resources etc.) Effective 2014, required to update payroll system to meet new Windows requirements and enhance 2014 = reporting capabilities to increase payroll processing efficiency Medicals/Drivers Abstracts/CPIC $0 $0.00 $0 $ New Equipment for Health and Safety Purposes $200 $71.23 $200 $200 Fire Extinguishers, First Aid Kits, etc. MSDS Registration Expenses Recoverable by Insurance $0 $0.00 $0 $ Capital Expenditures $0 $0.00 $0 $ Capital Fund Expenditures $16,400 $28, $38,100 $23,000 Annual 2015 = As Per 10 Year Capital Plan and Replacement Schedules charged to Administration annually for the replacement of Computers / Office Equipment for All Departments - with the exception of Fire Station and Fire Prevention Computers - see Fire) Replacement schedules include required upgrades to be a minimum of two Computers annually (per Choice $3,000 total estimate pooled TCA for all departments - with the exception of Fire Stations and Fire Prevention Officer computers = see Fire As per 10 Year Capital Plan - replacement of Office Copier (propose to utilize current Toshiba copier as spare in meeting room and trade-in Ricoh older $20, of 25