Approved Changes to Proposed Budget

Transcription

1

2 Budget Drivers Approved Changes to Proposed Budget Incremental Levy Change Impact Drivers in Mandatory: 24, % 1 Pay Equity Adjustments 37, % 2 Insurance Premium Increase 24, % 3 Compensation Movement in the Pay Band 18, % 4 Conservation Authority Increases 7, % 5 Contracted Services 81, % 6 New Hires in 2018 not previously budgeted 391, % 7 Growth in 2018 & Estimated Growth for 2019 & Capital Asset Reserve (535,086) -5.37% Drivers in Annualization: 227, % 7 Council - Transfer to reserve, computer hardware 1, % 11 Committee of Adjustment membership dues increase % 15 Cost of Living Adjustment 60, % 18 Market Salary Review 149, % 19 Insurance Reserve Draw (2,200) -0.02% 20 Meeting Expense Increase 3, % 21 Increase in OMFP provincial funding (5,900) -0.06% 22 Increase in Interest (41,500) -0.42% 23 Additional Tax Adjustments (63,800) -0.64% 24 CAO, HR & Clerks Budget 12, % 25 Increases in IT Budget 12, % 26 Increases in Arenas Budget 15, % 27 Increase in Parks & Facilities 7, % 28 Increase in Fire Budget % 29 Increase in Transportation annual fleet costs 115, % 30 Increase in recycling-waste diversion funding (68,639) -0.69% 31 Landfill fleet annual fleet costs 17, % 32 Overall Library budget annual increase 21, % Increase in Planning Fees as a result of growth (7,200) -0.07% Service Level Change: 635, % 33 To compensate for 1/3 tax exempt elimination 20, % 34 Close out Landfill Task Force budget (2,000) -0.02% 35 Tourism Advisory Committee 23, % 36 Reduction in contribution to Community Development Reserve (47,842) -0.48% Joint Compliance Audit Committee 4, % 37 Corporate budget overall deduction (500) -0.01% 38 Addition to staffing compliment - Clerks & Legislative Services 34, % 39 Addition to staffing compliment - IT Departement 32, % 40 Increase in Communications budget 12, % 41 Increase in Economic Development budget 233, % 42 Reduction in Planning budget (35,925) -0.36% 43 Addition to staffing compliment - Arenas 37, % 44 Increased maintainance in Parks 3, % 45 Increase in Program Expenses for Fire Department % 46 Addition to staffing compliment - Fire 44, % 47 Increase in Transportation Administration budget 9, % 48 Addition to staffing compliment - Transportation 75, % 49 Decrease in rental revenue 8, % 50 Increase in Contracted Services - Transportation 116, % 51 Reduction in Fleet Costs - Transportation (15,850) -0.16% 52 Increase in Education, Training and Clothing Allowance - Environmental 6, % 53 Net reduction in Markdale Landfill budget (10,990) -0.11% 54 Addition to staffing compliment - Library 82, % % $ 887, % 2019 Master Budget.xlsx 2 of 84

3 EXECUTIVE SUMMARY Incremental Impacts Change over Budget Budget Mandatory Annualization Growth SL Chg Dollars Percentage 10 Month Actual Budget : Council 259, , ,000-20,000 21, % 126, ,900 Committees 257, , (2,520) (2,220) -0.86% 115, ,428 Corporate 1,193,391 1,160,657 (194,765) 227, , % 1,000,538 1,198,657 Administration 1,798,489 1,194, ,350 24, , , % 984,627 1,177,239 Planning 276, , ,998-5,000 (35,925) 94, % 232, ,657 Cemeteries 93,617 93, % 82,878 93,468 Policing 1,906,199 1,856,571 49, , % 1,546,741 1,856,571 Arenas 1,056, ,226 3,110 15,500 11,500 37,777 67, % 770, ,226 Parks & Facilities 133, ,967 1,027 7,700 1,000 3,750 13, % 97, ,967 Fire 697, ,344 1, ,000 45,490 49, % 519, ,343 Transportation 4,605,826 4,389,000 (68,265) 115, , , % 3,233,176 4,635,050 Environmental 1,379,117 1,330,817 23,865 17,600 - (4,190) 37, % 922,877 1,330,817 Museum 67,156 67, % 59,853 67,156 Library 551, , ,350 52,150 30,720 84, % 376, ,407 Building 472, ,525 (87,689) (123,023) - (200,063) (410,775) % 544, ,525 Public Utilities 2,211,831 2,153,533 31,813 26, , % 976,685 2,153,533 Capital 858, , % 811,995 16,960,002 16,838, , ,603 71, , , % 11,588,822 16,290,944 : Committees (49,517) (29,995) (19,522) (19,522) 65.1% (17,755) (29,995) Corporate (2,336,020) (1,961,620) (275,000) (128,400) - 29,000 (374,400) 3.1% (1,850,088) (1,961,620) Planning (84,200) (72,000) - - (12,200) - (12,200) 16.9% (72,000) (72,000) Cemeteries (67,450) (67,450) % (105,849) (67,450) Policing (113,890) (113,890) % (46,051) (113,890) Arenas (295,750) (295,750) % (216,707) (295,750) Parks & Facilities (36,800) (36,800) % (21,842) (36,800) Fire (120,815) (120,815) % (62,092) (120,815) Transportation (351,525) (360,275) ,750 8, % (129,918) (360,275) Environmental (634,289) (565,650) - (68,639) - - (68,639) 12.1% (303,602) (565,650) Museum (26,905) (26,905) % (34,870) (26,905) Library (158,471) (178,881) - 20, , % (156,987) (178,881) Building (472,750) (883,525) , , % (289,409) (883,525) Public Utilities (2,211,831) (2,153,533) - (58,299) - - (58,299) 2.7% (1,566,719) (2,153,533) Property Taxes (9,971,308) (9,971,308) % (9,916,859) (9,971,308) (6,960,213) (6,867,088) (275,000) (234,928) 398,575 18,228 (93,125) -28.5% (4,873,888) (6,867,088) NET INCREASE TO LEVY $ 9,999,790 $ 9,971,349 $ (123,056) $ 79,675 $ 470,225 $ 413,188 $ 840, % $ 6,714,934 $ 9,423,856

4 Council 259, , ,000-20,000 21, % 126, ,900 Committees 207, , (22,042) (21,742) -9.5% 97, ,433 Corporate 8,828,679 9,170,305 (469,765) 98,600-29,499 (341,666) -3.7% 9,067,309 9,208,345 Administration 1,798,489 1,194, ,350 24, , , % 984,627 1,177,239 Planning 192, , ,998 - (7,200) (35,925) 81, % 160, ,657 Cemeteries 26,167 26, % (22,972) 26,018 Policing 1,792,309 1,742,681 49, , % 1,500,690 1,742,681 Arenas 760, ,476 3,110 15,500 11,500 37,777 67, % 553, ,476 Parks & Facilities 96,349 76,167 1,027 7,700 1,000 3,750 13, % 75,354 76,167 Fire 576, ,530 1, ,000 45,490 49, % 457, ,529 Transportation 4,254,301 4,028,725 (68,265) 115, , , % 3,103,257 4,274,775 Environmental 744, ,167 23,865 (51,039) - (4,190) (31,364) -2.7% 619, ,167 Museum 40,251 40, % 24,984 40,251 Library 393, , ,760 52,150 30, , % 219, ,526 Building 0 0 (87,689) (123,023) 410,775 (200,063) - 255,200 0 Public Utilities (0) 0 31,813 (31,814) (590,033) 0 Capital 858, ,995 46,869 46, ,995 Tax Levy (9,971,308) (9,971,308) (9,970,247) (9,971,308) LEVY REQUIREMENT 10,858,654 9,971,308 (67,179) 234,512 59, , , % 6,996,380 10,235,850

5 Council COUNCIL Incremental Impacts Change over Month Account Description Budget Budget Mandatory Annualization Growth SL Chg Dollars Percentage Budget Actual Remuneration 192, ,693 20,000 20, % 93, ,693 Legislated Payroll Costs 6,000 6, % 2,663 6,000 Mileage/travel 22,000 22, % 11,104 22,000 Telephone & Wireless 4,000 4, % 2,521 4,000 Conferences/Conventions 17,500 17, % 9,438 17,500 Office Supplies & Equipment 1,000 1, % 523 1,000 Education & Training 10,000 10, % 3,410 10,000 Memberships/Dues Insurance Premiums 2,593 2, % 2,245 2,357 Materials/Parts Purchased % Internet Charges & IT Licensing 2,100 2, % 945 2,100 Transfer to Reserve 1, ,000 1, Council Total 259, , , ,000 21, % 126, ,900 Net Council 259, , , ,000 21, % 126, , Master Budget.xlsx Page 5 of 84

6 Committees Community Development COMMITTEES Incremental Impacts Change over 2018 Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual COMMUNITY DEVELOPMENT $ 131,500 $ 179,342 $ - $ - $ - $ (47,842) $ (47,842) -26.7% $ 71,835 $ 179,342 POLICE SERVICE BOARD 10,133 10, % 7,184 10,133 COMMITTEE OF ADJUSTMENT 12,745 12, % 7,518 12,445 WIND COMMITTEE 7,900 7, % 400 7,900 HERITAGE COMMITTEE 3,675 3, % 1,437 3,675 LANDFILL TASK FORCE - 2, (2,000) (2,000) % - - CANADA 150 COMMITTEE TOURISM ADVISORY COMMITTEE 63,550 20, ,072 43, % 3,886 20,478 EUGENIA IMPROVEMENT COMMITTEE 9,595 9, % 8,666 9,595 PRICEVILLE IMPROVEMENT & CENOTAPH 9,600 9, % 10,183 9,600 FLESHERTON BEAUTIFICATION 4,260 4, % 4,260 4,260 JOINT COMPLIANCE AUDIT COMMITTEE 4, ,250 4, , , (2,520) (2,220) -0.9% 115, ,428 COMMUNITY DEVELOPMENT (5,150) - POLICE SERVICE BOARD (1,947) (1,947) % - (1,947) WIND COMMITTEE HERITAGE COMMITTEE (375) (375) % - (375) LANDFILL TASK FORCE CANADA 150 COMMITTEE TOURISM ADVISORY COMMITTEE (28,000) (8,478) (19,522) (19,522) 230.3% - (8,478) EUGENIA IMPROVEMENT COMMITTEE (9,595) (9,595) % (10,570) (9,595) PRICEVILLE IMPROVEMENT & CENOTAPH (9,600) (9,600) % (2,035) (9,600) FLESHERTON BEAUTIFICATION (49,517) (29,995) (19,522) (19,522) 65.1% (17,755) (29,995) NET COMMITTEES 207, , (22,042) (21,742) -9.5% 97, , Budget 2019 Master Budget.xlsx Page 6 of 84

7 Committees Community Development Incremental Impacts Change over 2018 Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual 2018 Budget COMMUNITY DEVELOPMENT Contracted Services Mileage/travel Conferences/Conventions Meeting Expenses Materials/Parts Purchased Professional - Consulting Save Grey Gables Wages ,225 - Program Expenses ,000 - Financial Assistance Plan Community Events Contribution 70, ,842 (47,842) (47,842) -40.6% 51, ,842 MOUs/Economic Development 61,500 61, % 3,360 61,500 Small Capital Transfer to Reserve , , (47,842) (47,842) -26.7% 71, ,342 Grants - Local Foundation (3,000) - Transfer from Reserve Fund Recovery Revenue (2,150) - Transfer from Reserve (5,150) - Sub-total Community Development 131, , (47,842) (47,842) -26.7% 66, ,342 POLICE SERVICE BOARD Remuneration (non-council members only) 4,033 4,683 (650) (650) -13.9% 3,032 4,683 Employer Benefit Cost Legislated Payroll Costs % Contracted Services Mileage/travel 1,000 1, % 606 1,000 Conferences/Conventions 3,500 3, % 2,198 3,000 Office Supplies & Equipment Education & Training Memberships/Dues % Advertising Awards, Gifts, Staff Special % Transfer to Reserve ,133 10, % 7,184 10, Master Budget.xlsx Page 7 of 84

8 Committees Community Development Incremental Impacts Change over 2018 Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual 2018 Budget Transfer from Reserve (1,947) (1,947) - 0.0% - (1,947) (1,947) (1,947) % - (1,947) Sub-total Police Services Board 8,186 8, % 7,184 8,186 COMMITTEE OF ADJUSTMENT Remuneration (non-council members only) 6,120 6, % 3,000 6,120 Employer Benefit Cost Legislated Payroll Costs % Mileage/travel 2,500 2, % 760 2,500 Conferences/Conventions 3,000 3, % 2,769 3,000 Memberships/Dues 1, % ,745 12, % 7,518 12,445 Sub-total Committee of Adjustment 12,745 12, % 7,518 12,445 WIND COMMITTEE Professional - Legal Memberships/Dues % Professional - Consulting Transfer to Reserve Fund Wind-Related Expenses 7,500 7, % - 7,500 7,900 7, % 400 7,900 Transfer from Reserve Fund Transfer from Reserve Sub-total Wind Committee 7,900 7, % 400 7,900 HERITAGE COMMITTEE Mileage/travel % Conferences/Conventions 2,000 2, % 1,437 2,000 Other Materials & Supplies 1,375 1, % - 1,375 Transfer to Reserve ,675 3, % 1,437 3,675 Recovery Revenue Transfer From Reserve (375) (375) - 0.0% - (375) (375) (375) % - (375) Sub-total Heritage Committee 3,300 3, % 1,437 3, Master Budget.xlsx Page 8 of 84

9 Committees Community Development Incremental Impacts Change over 2018 Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual 2018 Budget LANDFILL TASK FORCE - - Contracted Services Mileage/Travel Office Supplies/Equipment Materials/Parts Purchased Program Expenses - 2,000 (2,000) (2,000) % - 2, (2,000) (2,000) % - - Transfer from Reserve Sub-total Landfill Task Force - 2, (2,000) (2,000) % - - CANADA 150 COMMITTEE Mileage/Travel Other Materials and Supplies Advertising Program Expense Transfer to Reserve Transfer from Reserve Canada 150 Calendars Sub-total Canada 150 Committee TOURISM ADVISORY COMMITTEE Contracted Services 19,000-19,000 19, Mileage/Travel Conferences 2,500-2,500 2, Office Supplies Education and Training Memberships/Dues Printing 1,000-1,000 1,000 - Adverising 2,500-2,500 2,500-2,710 - Meeting Expenses 1,500-1,500 1, Internet & IT Licensing 20,000-20,000 20,000 - Program Expenses 10,000-10,000 10, Trails product development 5,000-5,000 5,000 - Statistical data collection 1,500-1,500 1,500 - Transfer to reserve - 20,478 (20,478) (20,478) % - 20, Master Budget.xlsx Page 9 of 84

10 Committees Community Development Incremental Impacts Change over 2018 Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual 2018 Budget 63,550 20, ,072 43, % 3,886 20, Master Budget.xlsx Page 10 of 84

11 Committees Community Development Incremental Impacts Change over 2018 Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual 2018 Budget Transfer from Reserve - (8,478) 8,478 8, % - (8,478) Grants - federal (18,000) - (18,000) - Program (10,000) - (10,000) (10,000) (28,000) (8,478) (19,522) (19,522) 230.3% - (8,478) Sub-Total Tourism Advisory 35,550 12, ,550 23, % 3,886 12,000 EUGENIA IMPROVEMENT COMMITTEE Advertising 1,500 1, % 1,360 1,500 Materials/Parts Purchased 8,000 8, % 7,305 8,000 Transfer to Reserve % ,595 9, % 8,666 9,595 Donation Revenue (9,595) (9,595) - 0.0% (10,570) (9,595) Merchandise Sales Transfer from Reserve (9,595) (9,595) % (10,570) (9,595) Sub-total Eugenia Improvement (1,905) - PRICEVILLE IMPROVEMENT & CENOTAPH Other Materials & Supplies 4,739 4, % 4,794 4,739 Grass Cutting Portable Toilet Rental % Program Expenses 4,561 4, % 5,099 4,561 Transfer to Reserve ,600 9, % 10,183 9,600 Grants - Federal (2,000) (2,000) - 0.0% - (2,000) Donation Revenue (7,600) (7,600) - 0.0% (2,000) (7,600) Merchandise Sales (history books) (35) - Transfer from Reserve (9,600) (9,600) % (2,035) (9,600) Priceville Improvement Total , Master Budget.xlsx Page 11 of 84

12 Committees Community Development Incremental Impacts Change over 2018 Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual 2018 Budget FLESHERTON BEAUTIFICATION Other Materials/Supplies Program Expenses 4,260 4, % 4,260 4,260 4,260 4, % 4,260 4,260 Sponsorship Revenue Transfer from Reserve Grants - Provincial Donation Revenue Merchandise Sales Flesherton Beautification Total 4,260 4, % 4,260 4,260 JOINT COMPLIANCE AUDIT COMMITTEE Professional Legal Transfer to Reserve 4,000-4,000 4, , ,250 4, Joint Compliance Audit Committee Total 4, ,250 4, Net Committees $ 207,691 $ 229,433 $ - $ 300 $ - $ (22,042) $ (21,742) -9.5% $ 97,832 $ 227, Master Budget.xlsx Page 12 of 84

13 Community Development - Funds Committed Paid? Budgeted Expensed Purpose/Committed Resolution Date 209,809 Community Development Reserve Balance, December , Levy Contribution to Community Development Prior Year Commitments (Transfer from Reserve) - 25,000 Storm Plan - 2,000 Welcome Centre - 30,000 Markdale Gates - 52,000 Beavercrest School - Year 1/3 (2016) Oct ,000 Beavercrest School - Year 2/3 (2017) Oct ,000 Beavercrest School - Year 3/3 (2018) Oct ,000 3,717 Save Grey Gables ,000 10,000 RED Grant Contribution Mar Commitments - 3,000 3,000 Friends Kimb Forest MOU - Year 3/3 (CAO.15.06) Feb ,250 1,250 Kimberley Community Association MOU - Year 3/3-2,000 2,000 Priceville Improvement Committee - 50,000 50,000 South East Grey Community Health Centre - Year 2/10 CoW July ,000 1,000 GHSS 50th anniversary CoW Nov Eugenia Boat Launch - permit fee CoW ,500 Rotary Club MOU for Rotary Park Saugeen Economic Development re: Hawk's Nest - 10,000 Façade Improvement Grant Program for Heritage Buildings CoW Nov ,000 Downtown Improvements CoW Nov ,000 10,000 Chamber of Commerce MOU CoW Nov Commitments per Donation Policy - 15,000 Community of Communities: CoW Nov ,000 Flesherton Playground (3,000) 1,729 Osprey Museum ( ) Peace Lunch (1000) Farm Safety A09-F Osprey Museum A09-F Eugenia Goldrush A09-F Markdale Santa Claus Parade A09-F Remembrance Day Wreaths - as required or requested A09-F-04 CoW ,000 13,717 Total Prior Year commitments (Transfer from Reserve) - 122,150 74,479 Total 2018 Commitments 14,001 Total Uncommitted 389,151 Available funds (Levy and Reserves) 88,196 Expensed in ,955 Unspent Supporting Documentation

14 Corporate Other CORPORATE OTHERS Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage EXTRAORDINARY $ 288,200 $ 22,000 $ 57,200 $ 209,000 $ - $ - $ 266, % $ 12,315 $ 22,000 CORPORATE EXPENSES 399, ,299 12,508 3,000-30,000 45, % 602, ,299 CORPORATE FEES & CHARGES 1,250 1, % 865 1,250 GRANTS/PROJECTS ,454 - ELECTIONS 15,000 44, (29,001) (29,001) -65.9% 20,847 44,001 CONSERVATION AUTHORITIES 195, ,164 7, , % 189, ,164 BY-LAW 40,213 32,213 8, , % 36,903 32,213 FENCEVIEWING % ANIMAL CONTROL 54,400 54, (500) (500) -0.9% 33,053 54,900 SOURCE WATER PROTECTION 30,000 30, % 6,823 30,000 MUNICIPAL DRAINS 5,850 5, % - 5,850 TAXATION ADJUSTMENTS 162, ,480 (280,000) 15, (265,000) -62.0% 70, ,480 1,193,391 1,160,657 (194,765) 227, , % 1,000,538 1,198,657 Revenue EXTRAORDINARY (24,200) (22,000) - (2,200) - - (2,200) 10.0% - (22,000) CORPORATE REVENUE (1,366,707) (1,319,307) - (47,400) - - (47,400) 3.6% (1,295,394) (1,319,307) CORPORATE FEES & CHARGES (404,800) (404,800) % (389,780) (404,800) GRANTS/PROJECTS (28,354) - ELECTIONS - (29,000) ,000 29, % (1,500) (29,000) BY-LAW (500) (500) % (726) (500) FENCEVIEWING (300) (300) % - (300) ANIMAL CONTROL (38,000) (38,000) % (16,598) (38,000) SOURCE WATER PROTECTION (30,000) (30,000) % - (30,000) MUNICIPAL DRAINS (5,000) (5,000) % (405) (5,000) TAXATION ADJUSTMENTS (466,513) (112,713) (275,000) (78,800) - - (353,800) 313.9% (117,331) (112,713) PROPERTY TAXES (9,971,308) (9,971,308) % (9,916,859) (9,971,308) (12,307,328) (11,932,928) (275,000) (128,400) - 29,000 (374,400) 3.1% (11,766,947) (11,932,928) 10 Month Actual Budget Net Corporate (11,113,937) (10,772,271) (469,765) 98,600-29,499 (341,666) 3.2% (10,766,409) (10,734,271) 2019 Master Budget.xlsx Page 14 of 84

15 Corporate Other Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget EXTRAORDINARY Legislated Payroll Cost $ 97,000 $ - $ 37,000 $ 60,000 $ 97,000 - $ - $ - Mileage/Travel Professional - Legal Insurance Premiums 24,200 22,000 2,200 2, % 12,315 22,000 Materials/Parts Purchased Professional - Consulting Misc. Expenses 167,000-18, , , Noxious Weed Control Transfer to Reserve ,200 22,000 57, , , % 12,315 22,000 Revenue Misc. Revenue Recovery - Revenue Transfer from Reserve (24,200) (22,000) (2,200) (2,200) 10.0% - (22,000) (24,200) (22,000) - (2,200) - - (2,200) 10.0% - (22,000) Sub-total Extraordinary 264,000-57, , (2,200) - 12,315 - CORPORATE EXPENSES Employer Benefit Costs - 5,000 (5,000) (5,000) % - 5,000 Contracted Services Building Cleaning Services Mileage/travel Telephone & Wireless 9,000 9, % 7,612 9,000 Conferences/Conventions Office Supplies & Equipment 7,000 7, % 7,289 7,000 Equipment Rentals 2,000 2, % 58 2,000 Postage & Courier 15,000 15, % 18,461 15,000 Professional - Audit Fees 33,600 33, % 27,581 33,600 Professional - Legal 25,000 25, % 7,752 25,000 Professional - Integrity Comm. 10,000 5,000 5,000 5, % 3,687 5,000 Memberships/Professional Licenses/Dues 5,000 5, % 10,618 5,000 Insurance Premiums 137, ,081 12,508 12, % 144, ,081 Advertising 15,000 15, % 18,176 15,000 Office Equipment Leases 15,000 15, % 20,080 15,000 Building Repairs & Maintenance 10,000 10, % 11,121 10,000 Meeting Expenses 4,500 1,500 3,000 3, % 4,190 1,500 Other Materials & Supplies 2,500 2, % 3,673 2,500 Internet Charges & IT Licensing 32,000 32, % 96,728 70,000 Professional Consulting 100,000 70,000 30,000 30, % 73,099 70,000 Premises Lease 45,933 45, % 37,392 45,933 Interdepartmental transfer (105,914) (105,914) - 0.0% - (105,914) Program Expenses 20,000 20, % 95,545 20,000 Coffee Expenses 1,500 1, % 1,687 1,500 Merchandise Inventory Purchases 2,500 2, % 4,528 2,500 Printing 8,000 8, % 161 8,000 Bad Debt Expense Awards, Gifts, Staff Special 4,000 4, % 7,459 4,000 Community Events/Contributions % Small Capital Transfer to Reserve Corporate Contingency , ,299 12,508 3,000-30,000 45, % 602, , Master Budget.xlsx Page 15 of 84

16 Corporate Other Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage CORPORATE REVENUE Grants -Provincial (20,000) (20,000) - 0.0% (140,075) (20,000) Grants - Provincial - Special (28,857) (28,857) - 0.0% (28,857) (28,857) Grants - Provincial OMPF (1,062,000) (1,056,100) (5,900) (5,900) 0.6% (1,062,000) (1,056,100) Grants Provincial-Special-Hospital (3,750) (3,750) - 0.0% - (3,750) Grants -Local -County Reforestation (3,000) (3,000) - 0.0% (3,876) (3,000) Interest Earned (60,000) (18,500) (41,500) (41,500) 224.3% (56,693) (18,500) Misc. Revenue (2,600) (2,600) - 0.0% (850) (2,600) Recovery Revenue (2,800) - Donation Revenue Merchandise Sales (1,500) (1,500) - 0.0% (243) (1,500) Transfer from Reserve (185,000) (185,000) - 0.0% - (185,000) Transfer from Reserve Fund (1,366,707) (1,319,307) - (47,400) - - (47,400) 3.6% (1,295,394) (1,319,307) Sub-total Corporate (966,900) (965,008) 12,508 (44,400) - 30,000 (1,892) 0.2% (693,223) (927,008) 10 Month Actual Budget CORPORATE FEES & CHARGES Tax Collection Costs Service Charges % Marriage Licence Purchases 1,000 1, % 865 1,000 1,250 1, % 865 1,250 Penalty/Interest (350,000) (350,000) - 0.0% (340,558) (350,000) Lottery Licence Revenue (1,600) (1,600) - 0.0% (272) (1,600) Marriage Licence Revenue (3,500) (3,500) - 0.0% (3,725) (3,500) Licence - Refreshment Vehicle (600) (600) - 0.0% (100) (600) Fee Revenue - Administrative (1,100) (1,100) - 0.0% (17,925) (1,100) Death Registration (1,000) (1,000) - 0.0% (400) (1,000) Fee Revenue - Commissioning (600) (600) - 0.0% (750) (600) Misc. Revenue (400) (400) - 0.0% (2,279) (400) Fee Revenue - Tax Certificates (16,000) (16,000) - 0.0% (10,865) (16,000) Fee - Tax Collections (30,000) (30,000) - 0.0% (12,905) (30,000) (404,800) (404,800) % (389,780) (404,800) Sub-total Corporate Fees & Charges (403,550) (403,550) % (388,915) (403,550) GRANTS/PROJECTS Contracted Services ,936 - Professional - Consulting Program Expenses Transfer to Reserve ,454 - Grants - Provincial (13,354) - Grants - Other (5,000) - Grants - Local Recovery Revenue - other Gov't (10,000) - Transfer from Reserve (28,354) - Sub-total Grants/Projects (900) - ELECTIONS 2019 Master Budget.xlsx Page 16 of 84

17 Corporate Other Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage Contracted Services 1,501 18,001 (16,500) (16,500) -91.7% 14,730 18,001 Office Supplies & Equipment - 4,000 (4,000) (4,000) % 2,189 4,000 Education & Training - 2,000 (2,000) (2,000) % 1,926 2,000 Postage & Courier - 15,000 (15,000) (15,000) % ,000 Advertising - 3,500 (3,500) (3,500) % 914 3,500 Printing - 1,500 (1,500) (1,500) % 397 1,500 Transfer to Reserve 13,499-13,499 13, ,000 44, (29,001) (29,001) -65.9% 20,847 44,001 Nomination Fee Revenue (1,500) - Transfer from Reserve - (29,000) 29,000 29, % - (29,000) - (29,000) ,000 29, % (1,500) (29,000) 10 Month Actual Budget Sub-total Elections 15,000 15, (1) (1) 0.0% 19,347 15,001 CONSERVATION AUTHORITIES Levy to Saugeen Valley CA 76,234 73,302 2,932 2, % 100,788 73,302 Levy to Grey Sauble CA 109, ,658 4,226 4, % 82, ,658 Levy to Nottawasaga Valley CA 9,572 9, % 6,715 9, , ,164 7, , % 189, ,164 Sub-total Conservation 195, ,164 7, , % 189, ,164 BY-LAW Wages & Remuneration 13,724 13, % 9,910 13,724 Employer Benefit Cost 3,963 3, % 2,001 3,963 Legislated Payroll Costs 1,526 1, % 968 1,526 Contracted Services 21,000 13,000 8,000 8, % 22,926 13,000 Office Supplies & Equipment Education & Training Professional - Legal Memberships/Dues Program Expenses - Parking Tickets ,213 32,213 8, , % 36,903 32,213 Parking Ticket (500) (500) - 0.0% (276) (500) Recovery Revenue - P.O.A (450) - (500) (500) % (726) (500) Sub-total By-law 39,713 31,713 8, , % 36,177 31, Master Budget.xlsx Page 17 of 84

18 Corporate Other Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget FENCEVIEWING Fenceviewing Expenses % % Fee Revenue - Fenceviewing (300) (300) - 0.0% - (300) (300) (300) % - (300) Sub-total Fenceviewing % ANIMAL CONTROL Contracted Services 20,000 20, % 14,928 20,000 Livestock Valuers 3,500 3, % 2,944 3,500 Mileage/travel 1,500 1, % 1,957 1,500 Office Supplies & Equipment 500 1,000 (500) (500) -50.0% - 1,000 Education & Training % Beaver Control Expenses 2,000 2, % 1,790 2,000 Livestock Claims 26,000 26, % 11,433 26,000 Printing % ,400 54, (500) (500) -0.9% 33,053 54,900 Recovery - Revenue (28,000) (28,000) - 0.0% (8,731) (28,000) License Dog Tag/Kennel (10,000) (10,000) - 0.0% (7,868) (10,000) Fee Revenue - Hearings (38,000) (38,000) % (16,598) (38,000) Sub-total Animal Control 16,400 16, (500) (500) -3.0% 16,454 16,900 SOURCE WATER PROTECTION Program Expenses Professional Consulting (Grey Sauble) ,823 - Transfer to Reserve 30,000 30, % - 30,000 30,000 30, % 6,823 30,000 Grants - Provincial (30,000) (30,000) - 0.0% - (30,000) (30,000) (30,000) % - (30,000) Sub-total Source Water Protection ,823 - MUNICIPAL DRAINS Municipal Drain Expense 5,850 5, % - 5,850 5,850 5, % - 5,850 Transfer from Capital Grants - Provincial (5,000) (5,000) - 0.0% (405) (5,000) Recovery - Revenue (5,000) (5,000) % (405) (5,000) Sub-total Municipal Drains % (405) Master Budget.xlsx Page 18 of 84

19 Corporate Other Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth TAXATION ADJUSTMENTS Service Level Change Change over Dollar Percentage 10 Month Actual Budget Tax Write Offs 60,000 45,000 15,000 15, % 66,969 45,000 Vacancy Rebates given 5,200 5, % 3,175 5,200 Transfer to Reserve 97, ,280 (280,000) (280,000) -74.2% - 377, , ,480 (280,000) 15, (265,000) -62.0% 70, ,480 Industrial (38,000) (8,000) (30,000) (30,000) 375.0% (32,296) (8,000) Commercial Full (2,000) (200) (1,800) (1,800) 900.0% (644) (200) Farmland (2,000) (2,000) - 0.0% (4,569) (2,000) Residential (80,000) (40,000) (40,000) (40,000) 100.0% (79,821) (40,000) Multi-Residential Managed Forest Assessment Growth (344,513) (62,513) (275,000) (7,000) (282,000) 451.1% - (62,513) (466,513) (112,713) (275,000) (78,800) - - (353,800) 313.9% (117,331) (112,713) Sub-total Tax Adjustments (304,033) 314,767 (555,000) (63,800) - - (353,800) % (47,186) 314,767 PILs PIL Commercial Full (15,148) PIL Commercial General (4,743) PIL Commercial General Vacant (1,885) PIL Industrial (3,385) PIL Residential Full (448) PIL Residential General (26,210) PIL Residential Full Shared (44) PIL Landfill (1,525) (53,388) - PIL Total (53,388) - PROPERTY TAXES Industrial Own (90,581) Industrial Excess Land Own (96) Industrial Vacant Land Own (2,692) Large Industrial Own (107,557) New Construction Industrial Own (80,779) New Construction Large Industrial Own (207,403) Commercial Full Own (295,345) Commercial Excess Land Own (664) Commercial Vacant Land Own (3,968) New Construction Commercial Own (28,718) Farmland Own (698,406) Residential Own (9,971,308) (9,971,308) - 0.0% (8,310,032) (9,971,308) Multi-Residential Own (44,966) Pipelines Own (5,521) Managed Forest Own (40,131) (9,971,308) (9,971,308) % (9,916,859) (9,971,308) Sub-total Property Taxes (9,971,308) (9,971,308) % (9,916,859) (9,971,308) Net Corporate Other $ (11,113,937) $ (10,772,271) $ (469,765) $ 98,600 $ - $ 29,499 $ (342,866) 3.2% $ (10,819,797) $ (10,734,271) 2019 Master Budget.xlsx Page 19 of 84

20 Admin ADMINISTRATION Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget CAO & HUMAN RESOURCES Wages & Remuneration $ 300,161 $ 231,079 $ 69,082 $ 69, % $ 218,752 $ 231,079 Employer Benefit Cost 50,094 43,179 6,916 6, % 36,145 43,179 Legislated Payroll Costs 27,269 21,149 6,119 6, % 17,432 21,149 Mileage/travel 4,000 1,500 2,500 2, % 2,375 1,500 Telephone & Wireless 2,000 1, % 1,443 1,400 Conferences/Conventions 10,000 4,500 5,500 5, % 12,903 4,500 Office Supplies & Equipment 2, ,650 1, % 2, Other Materials & Supplies Education & Training 6,500 5,000 1,500 1, % 3,853 5,000 Postage & Courier Health & Safety 10,000 10, % 4,343 10,000 Memberships/Licenses/Dues 2,500 2, % 244 2, , ,657 82,117 11, , % 299, ,157 NET CAO & HR 414, ,657 82,117 11, , % 299, ,657 CLERKS & LEGISLATIVE SERVICES Wages & Remuneration 283, ,088 51,613 25,467 77, % 183, ,336 Employer Benefit Cost 53,437 42,617 7,245 3,575 10, % 35,601 45,004 Legislated Payroll Costs 32,463 22,853 6,435 3,175 9, % 21,248 24,670 Mileage/travel 1, % 1, Telephone & Wireless 1, % 1, Conferences/Conventions 4,500 4, % 2,131 4,500 Subscriptions/Publications 500 1,000 (500) (500) -50.0% 310 1,000 Office Supplies & Equipment 1,000 1, % 1,854 1,000 Other Materials & Supplies Education & Training 4,000 2,000 2,000 2, % 4,740 2,000 Postage & Courier Memberships/Dues % Professional - Consulting Merchandise Inventory Purchases Other Materials & Supplies , ,458 65, ,117 99, % 252, ,910 NET CLERKS 382, ,458 65, ,117 99, % 252, , Master Budget.xlsx Page 20 of 84

21 Admin Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget INFORMATION TECHNOLOGY Wages & Remuneration 41,715 16,248 25,467 25, % 16,248 Employer Benefit Cost 5,961 2,387 3,575 3, % 2,387 Legislated Payroll Costs 4,992 1,817 3,175 3, % 1,817 Contracted Services 38,000 38, % Education & Training 1,500 1,500 1,500 - IT stock 2,000 2,000 2,000 - Conferences/Conventions 1,000 1,000 1,000 - Software Licencing/subscriptions 8,000 8,000 8,000 - Transfer to Reserve ,169 58,452-12,500-32,217 44, % - 20,452 NET IT 103,169 58,452-12,500-32,217 44, % - 20,452 COMMUNICATIONS Education & Training 1,000 1,000 1, % Conferences/Conventions 1,000 1,000 1, % Advertising 3,500 3,500 3,500 - Licencing/subscriptions 7,100 7,100 7,100-12, ,600 12, NET COMMUNICATIONS 12, ,600 12, FINANCE Misc. Revenue Wages & Remuneration 362, , % 276, ,282 Employer Benefit Cost 77,322 77, % 56,203 77,322 Legislated Payroll Costs 40,116 40, % 31,767 40,116 Mileage/travel 1,500 1, % 624 1,500 Telephone & Wireless 1,000 1, % 588 1,000 Conferences/Conventions 3,000 3, % 2,719 3,000 Subscriptions/Publications 2,600 2, % 176 2,600 Office Supplies & Equipment 4,000 4, % 5,104 4,000 Education & Training 4,000 4, % 2,153 4,000 Postage (mail tax bills) 12,000 12, % 11,738 12,000 Memberships/Dues 2,400 2, % 585 2,400 Other Materials & Supplies Professional - Consulting 2,500 2, % - 2,500 Service Charges 15,000 15, % 17,878 15,000 Printing 5,500 5, % 4,632 5,500 Transfer to Capital Fund , , % 411, ,220 NET FINANCE 533, , % 411, , Master Budget.xlsx Page 21 of 84

22 Admin Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget ECONOMIC DEVELOPMENT Wages & Remuneration 132,607-95,004 37, ,607-14,616 - Employer Benefit Cost 20,541-15,214 5,327 20,541-3,612 - Legislated Payroll Costs 13,411-8,723 4,688 13,411-1,810 - Mileage/travel 1,200-1,200 1, Telephone & Wireless 1,500-1,500 1, Conferences/Conventions 2,500-2,500 2, Office Supplies Memberships Printing 6,000-6,000 6,000 - Advertising 2,500-2,500 2,500 - Internet & IT licensing 15,000-15,000 15,000 - Meeting Expenses 1,500-1,500 1,500 - Ec Dev website upgrades/customizatio 2,500-2,500 2,500 - Broadband Reserve (as per Rob Adams) 100, , ,000 - Broadband Asset Mapping 2,500-2,500 2,500 - Ec Dev Coordinator (starting March 1) 50,000-50,000 50, , , , ,708-21,995 - NET ECONOMIC DEVELOPMENT 352, , , ,708-21,995 - NET ADMINISTRATION $ 1,798,489 $ 1,194,787 $ 266,350 $ 24,650 $ - $ 312,701 $ 603, % $ 984,627 $ 1,177, Master Budget.xlsx Page 22 of 84

23 Planning PLANNING Incremental Impacts Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget PLANNING : Wages & Remuneration $ 158,856 $ 58,841 $ 100,016 $ 100, % $ 62,037 $ 58,841 Employer Benefit Cost 31,114 14,952 16,162 16, % 10,785 14,952 Legislated Payroll Costs 15,760 6,939 8,820 8, % 7,358 6,939 Mileage/travel 5,000 5, % 4,992 5,000 Telephone and Wireless Conferences 2,500-2,500 2,500 - Subscriptions/Publications Office Supplies & Equipment 1, % 1, Other Materials & Supplies Postage & Courier % 1, Professional - Legal 25,000 15,000 10,000 10, % 19,442 15,000 Memberships/Dues 1, ,125 1, % Advertising Meeting Expenses % Other Materials & Supplies Professional - Consulting 10,000 50,000 (40,000) (40,000) -80.0% 90,480 50,000 Interest Expense 5,000 5, % - 5,000 Professional - OP 10,000 15,000 (5,000) (5,000) -33.3% - 15,000 OMB Expenses 10,000 10, % 33,084 10, , , ,998-5,000 (35,925) 94, % 232, ,657 : Interest Earned (4,000) (4,000) - 0.0% - (4,000) Recovery - Revenue Fee Revenue - Severance Applications (16,500) (15,000) (1,500) (1,500) 10.0% (19,300) (15,000) Site Plan Control Agreement Fees (11,000) (10,000) (1,000) (1,000) 10.0% (11,250) (10,000) Site Plan Control - Subdivision Agreement (11,000) (10,000) (1,000) (1,000) 10.0% (24,525) (10,000) Fee Revenue - Zoning Amendment (24,200) (22,000) (2,200) (2,200) 10.0% (25,650) (22,000) Fee Revenue - Minor Variance (5,500) (5,000) (500) (500) 10.0% (7,300) (5,000) Fee Revenue - Official Plan Amendment (5,000) - (5,000) (5,000) Fee Revenue - Deeming By-law (500) (500) - 0.0% - (500) Fee Revenue - Severance Processing (5,000) (5,000) - 0.0% (3,900) (5,000) EIS checklist fee (1,500) (500) (1,000) (1,000) 200.0% (1,459) (500) Transfer from Reserve Fund (DCs) (84,200) (72,000) - - (12,200) - (12,200) 16.9% (72,000) (72,000) Planning Total 192, , ,998 - (7,200) (35,925) 81, % 160, ,657 NET PLANNING $ 192,529 $ 110,657 $ 124,998 $ - $ (7,200) $ (35,925) $ 81, % $ 160,055 $ 110, Master Budget.xlsx Page 23 of 84

24 Cemetery CEMETERIES Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget CEMETERY GENERAL Wages & Remuneration $ 339 $ 339 $ - 0.0% $ - $ 339 Employer Benefit Cost % - 35 Legislated Payroll Costs Contracted Services 65,000 65, % 56,957 65,000 Ground Maintenance/Grass/Snow 10,000 10, % 17,324 10,000 Mileage/Travel Insurance Premiums 1,634 1, % 1,381 1,485 Other Materials/Supplies 5,000 5, % 2,550 5,000 Licensing Fees % Vehicle/Machine Parts & Repairs Fuel Cornerstones - Expense % Foundation/Stone Expense 2,000 2, % 1,577 2,000 85,408 85, % 80,639 85,259 Cremation Admin 3% (25,000) (25,000) - 0.0% (22,545) (25,000) Interest Earned Cornerstones - Revenue (700) (700) - 0.0% (700) (700) Mis Revenue Prov. Gov't Licence Transfer from Reserve Transfer from Trust Fund (25,700) (25,700) % (23,245) (25,700) Cemetery General Total 59,708 59, % 57,394 59,559 MARKDALE CEMETERY Wages & Remuneration 2,081 2, % - 2,081 Employer Benefit Cost % Legislated Payroll Costs Contracted Services % Building Repairs & Maintenance Other Materials & Supplies Equipment Repairs & Maintenance Plot Buy-backs ,419 - Foundation/Stone - Expense 1,000 1, % - 1,000 Cornerstones - Expense % Small Capital Transfer to Reserve ,890 3, % 3,619 3, Master Budget.xlsx Page 24 of 84

25 Cemetery Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget Interest Earned (1,000) (1,000) - 0.0% - (1,000) Common Ground Cremations Disinterment Vaultless Burials Staking Fees (2,500) (2,500) - 0.0% (3,100) (2,500) Donation Revenue (200) (200) - 0.0% (208) (200) Deed Transfer Fees (50) (50) - 0.0% (55) (50) Chapel Fees Plot Sales (4,000) (4,000) - 0.0% (10,552) (4,000) Interment Fee Revenue (9,000) (9,000) - 0.0% (12,375) (9,000) Cornerstones - Revenue (800) - After Hours Burial Fee (2,500) (2,500) - 0.0% (6,525) (2,500) Foundation - Revenue (2,000) (2,000) - 0.0% (3,918) (2,000) Transfer from Reserve Transfer from Trust Fund (21,250) (21,250) % (37,532) (21,250) Markdale Cemetery Total (17,360) (17,360) % (33,913) (17,360) FLESHERTON CEMETERY Wages & Remuneration 1,632 1, % - 1,632 Employer Benefit Cost % Legislated Payroll Costs Contracted Services Building Repairs & Maintenance Plot Buy-backs Foundation/Stone - Expense % Cornerstones - Expense % Pre-Service Needs - Niche doors Transfer to Reserve ,456 2, % - 2,456 Interest Earned (500) (500) - 0.0% - (500) Common Ground Cremations (700) - Recovery - Revenue Disinterment Flesherton Vaultless Burials Columbarium Sales (7,264) - Staking Fees (1,500) (1,500) - 0.0% (500) (1,500) Donation Revenue (100) (100) - 0.0% - (100) Deed Transfer Fees (55) - Chapel Fees Plot Sales (2,500) (2,500) - 0.0% - (2,500) Interment Fee Revenue (5,000) (5,000) - 0.0% (2,175) (5,000) 2019 Master Budget.xlsx Page 25 of 84

26 Cemetery Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Cornerstones - Revenue (100) (100) - 0.0% - (100) After Hours Fee (1,500) (1,500) - 0.0% (1,250) (1,500) Foundation - Revenue (600) (600) - 0.0% (1,026) (600) Transfer from Trust Fund (11,800) (11,800) % (12,971) (11,800) Flesherton Cemetery Total (9,344) (9,344) % (12,971) (9,344) MAXWELL CEMETERY Wages & Remuneration % Employer Benefit Cost % Legislated Payroll Costs Contracted Services Building Repairs & Maintenance Foundation/Stone - Expense % Cornerstones - Expense % Transfer to Reserve ,863 1, % - 1,863 Interest Earned (500) (500) - 0.0% - (500) Disinterment Staking Fees (800) (800) - 0.0% (1,100) (800) Donation Revenue (300) (300) - 0.0% (445) (300) Deed Transfer Fees (55) - Plot Sales (1,000) (1,000) - 0.0% (15,840) (1,000) Interment Fee Revenue (4,000) (4,000) - 0.0% (4,650) (4,000) Cornerstones - Revenue (100) (100) - 0.0% (200) (100) After Hours Burial Fee (1,500) (1,500) - 0.0% (3,475) (1,500) Foundation - Revenue (500) (500) - 0.0% (1,101) (500) Transfer from Trust Fund (8,700) (8,700) % (26,866) (8,700) Maxwell Cemetery Total (6,837) (6,837) % (26,866) (6,837) BETHEL CEMETERY Cornerstones - Expense Interest Earned Transfer from Trust Fund Bethel Cemetery Total Budget 2019 Master Budget.xlsx Page 26 of 84

27 Cemetery Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget SALEM CEMETERY Staking Fees (300) - Donation Revenue Plot Sales Interment Fee (1,125) - Cornerstones - Revenue Winter/Keeping/After Hrs (550) - Foundation - Revenue (215) (2,190) - Salem Cemetery Total (2,190) - BURNS CEMETERY Staking Fees Revenue (100) - Plot Sales (960) - Interment Fee Revenue (525) - Cornerstones - Revenue (200) - Foundation Revenue (235) - Winter/Keeping/After Hr (960) - Burns Cemetery Total (2,020) - MT ZION CEMETERY Staking Fees (200) - Interment Fee Revenue (825) - Misc Revenue Mt. Zion Cemetery Total (1,025) - Net Cemeteries $ 26,167 $ 26,018 $ 149 $ - $ - $ - $ % $ (21,591) $ 26, Master Budget.xlsx Page 27 of 84

28 Policing POLICING Incremental Impacts Account Description Budget Budget Mandatory Annualization Growth Service Level Change Change over Dollar Percentage 10 Month Actual Budget POLICING Contracted Services $ 1,898,090 $ 1,848,462 $ 49,628 $ 49, % $ 1,540,390 $ 1,848,462 Program Expenses 8,109 8, % 6,351 8,109 Transfer to Reserve ,906,199 1,856,571 49, , % 1,546,741 1,856,571 Grants -Provincial -R.I.D.E. Program (8,890) (8,890) - 0.0% (8,598) (8,890) Grants - Provincial 1000 Officers (30,000) (30,000) - 0.0% (37,453) (30,000) Recovery - Revenue Transfer from Reserve (75,000) (75,000) - 0.0% - (75,000) (113,890) (113,890) - 0.0% (46,051) (113,890) Policing Total 1,792,309 1,742,681 49, , % 1,500,690 1,742,681 Total Levy Impact $ 1,792,309 $ 1,742,681 $ 49,628 $ - $ - $ - $ 49, % $ 1,500,690 $ 1,742, Master Budget.xlsx Page 28 of 84

29 Arenas ARENAS Incremental Impacts Change over Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual Budget Parks/Facilities Administration $ 187,735 $ 143,397 $ 61 $ 2,000 $ 4,500 $ 37,777 $ 44, % $ 136,068 $ 143,397 Municipal Buildings Water Testing 8,870 8, % 10,882 8,870 Markdale Arena 284, ,505 1,086 6, , % 218, ,505 Flesherton Arena 217, , ,000 3,500-5, % 139, ,187 Rocklyn Arena 163, ,051 1,004 3,500 1,000-5, % 97, ,051 Osprey Arena 193, , ,000 2,500-5, % 167, ,216 1,056, ,226 3,110 15,500 11,500 37,777 67, % 770, ,226 Parks/Facilities Administration (57,507) - Markdale Arena (73,450) (73,450) % (41,189) (73,450) Flesherton Arena (107,200) (107,200) % (61,438) (107,200) Rocklyn Arena (54,750) (54,750) % (27,593) (54,750) Osprey Arena (60,350) (60,350) % (28,979) (60,350) (295,750) (295,750) % (216,707) (295,750) Net Arenas $ 760,363 $ 692,476 $ 3,110 $ 15,500 $ 11,500 $ 37,777 $ 67, % $ 553,831 $ 692, Master Budget.xlsx Page 29 of 84

30 Arenas Incremental Impacts Change over Account Description Budget Budget Mandatory Annualization Growth Service Level Change Dollar Percentage 10 Month Actual Budget ADMINISTRATION, PARKS/FAC Wages & Remuneration $ 121,366 $ 92,487 $ 28,879 $ 28, % $ 85,794 $ 92,487 Employer Benefit Cost 21,972 18,174 3,798 3, % 17,855 18,174 Legislated Payroll Costs 12,428 8,828 3,601 3, % 9,831 8,828 Mileage/travel % Telephone & Wireless % 1, Office Supplies & Equipment 1,500-1,500 1, Building Repairs & Maintenance 2,500 2, % 567 2,500 Other Materials & Supplies 2,500 1,500 1,000 1, % 911 1,500 Education & Training 1,500 1, % - 1,500 Memberships/Dues % Insurance Premiums % Ground Maintenance 1,000 1, % 997 1,000 Electrical Service Authority 15,000 15, % 9,531 15,000 Vehicle/Machine Parts & Repairs 1,500-1,500 1, Fuel 1, % Program Expenses 3,500-3,500 3,500-7,621 - Small Capital Transfer to Reserve , , ,000 4,500 37,777 44, % 136, ,397 Grants - Federal Grants - Provincial (49,500) - Grants - Local Foundation (1,922) - Interest Earned (42) - Misc Revenue (5,643) - Donation Revenue (400) - Program Loss (Gain) on Sale of TCA (57,507) - Administration Total 187, , ,000 4,500 37,777 44, % 78, ,397 MUNICIPAL BLDGS WATER TESTING Wages & Remuneration 5,370 5, % 1,089 5,370 Employer Benefit Cost Legislated Payroll Cost Other Materials & Supplies Materials/Parts Purchased 2,000 2, % 5,960 2,000 External Lab Services 1,500 1, % 3,572 1,500 8,870 8, % 10,882 8,870 Municipal Bldgs Water Testing Total 8,870 8, % 10,882 8, Master Budget.xlsx Page 30 of 84