EXECUTIVE SUMMARY Departmental Budgets

Transcription

1 2018 Departmental Budgets EXECUTIVE SUMMARY Department PROJECTED 2018 DRAFT DOLLAR PERCENT Revenue Fund BUDGET ACTUALS VARIANCE BUDGET CHANGE CHANGE Members of Council (130,986) (126,731) 4,255 (133,283) (2,297) 0 General Government 7,864,494 8,037, , ,154 (7,595,340) (1) Fire (659,843) (767,458) (107,615) (669,519) (9,676) 0 Protection to Persons (1,796,360) (1,753,007) 43,353 (1,879,235) (82,875) 0 Roads (2,853,263) (3,719,576) (866,313) (2,663,969) 189,294 (0) Fleet (153,177) (635,543) (482,366) 28, ,321 (1) Marina (7,717) (6,592) 1,125 (6,344) 1,373 (0) Environment (428,802) (339,331) 89,471 (561,968) (133,166) 0 Cemeteries (19,210) (25,070) (5,860) (41,219) (22,009) 1 Rec & Park (1,416,236) (1,631,420) (215,184) (1,638,105) (221,869) 0 Planning & Culture (398,900) (391,577) 7,323 (400,514) 1,613 (0) Current Taxation surplus (deficit) (0) (1,358,356) (1,358,356) (7,696,859) (7,693,632) Back out depreciation 1,370,090 11,734 reduced by 5k to CIP Self-funding Operations: Streetlights Water Sewer 0 (0) (0) Current surplus (deficit) (0) (1,358,356) (1,358,356) Surplus (deficit) for Utilities: ,696, Funding requirements -7,596, Levy 100, Levy Change 1.32% Growth Rate 1.00% Net tax impact: 0.32% Non-discretionary + CPI 3.06 Page 1 of 54

2 2018 Tax Rate Calculation Weighted Municipal Municipal County County Education Education TOTAL TOTAL Class RTC/Q 2018 CVA Ratio CVA Tax Rate Current Taxes Tax Rate Current Taxes Class Tax Rate Current Taxes TAX RATE TAXES Residential RT 1,321,620, ,321,620, $6,170, $6,324, Residential $2,246, $14,741, Residential Farmland R1 1,478, , $1, $1, $ $4, Multi-Residential MT 7,322, ,054, $37, $38, Multi-Reside $12, $88, Commercial CT 81,519, ,671, $418, $429, Commercial $860, $1,708, Commercial_New Constructio XT 5,923, ,515, $30, $31, Commercial $62, $124, Excess CU 847, , $3, $3, $6, $12, Vacant CX 610, , $2, $2, $4, $8, Industrial IT 4,339, ,773, $22, $22, Industrial $47, $92, Industrial_New Construction JT 11,058, ,164, $56, $58, Industrial $120, $235, Excess_New Construction JU 91, , $ $ $ $1, Excess IU 44, , $ $ $ $ Vacant IX 624, , $2, $2, $4, $9, Large Industrial LT $ $0.00 Large Indust $ $0.00 Pipeline PT 7,584, ,309, $24, $25, Pipeline $35, $85, Farmlands FT 788,466, ,116, $920, $943, Farmlands $335, $2,198, Managed Forest TT 4,451, ,112, $5, $5, Managed Fo $1, $12, ,235,983,562 1,648,417,005 $7,696, $7,887, $3,740, $19,324, Res PIL Com PIL (CF - CG) 2,757,500 $7,696, Proposed Levy Exempt 43,033,457 $7,596, Levy Ind PIL (HF- IH - IJ) 308,250 $100,279 Difference 1.32% Levy Change Total CVA 2,282,082,769 43,033,457 $ 7,696, Proposed Municipal Levy Page 2 of 54

3 MUNICIPALITY OF BLUEWATER BUDGET SUMMARY FOR 2018 The Municipality of Bluewater's PRELIMINARY 2018 budget, represents proposed net expenditures in the amount of $ 7,696,859 This represents a 1.32% change from the 2017 levy collected through taxation of $7,596,580. The Bluewater Current Value Assessment (CVA) for taxation purposes for 2018 increased over the 2017 CVA for taxation purposes by 20,564,977 due to growth in the municipality or 1.00% The 2017 CVA was 2,056,497,684 and the 2018 CVA is 2,235,983,562 for taxation purposes. The increase from 2017 CVA to 2018 CVA is approximately 8.73% The tax ratios remain unchanged for the 2018 taxation year. The County of Huron sets these ratios as the upper tier municipality. We have updated the Huron County and the Education Tax rates for For $100,000 of assessment on a residential property, the amount of taxes for the year 2018 changes to $ 1, from $ 1, in The municipal portion moves from $ to $ This is a -3.85% change in the municipal portion and an overall change of -3.84% in total taxes. Year Bluewater County School Board Total Taxes 2017 $ $ $ $ 1, $ $ $ $ 1, Difference $ (18.69) $ (16.90) $ (9.00) $ (44.59) % increase/decrease -3.85% -3.41% -5.03% -3.84% Note: Rate The 2018 Notional or revenue neutral rate for Bluewater is: increase to notional rate The current proposed tax rate for Bluewater is: % increase to 2017 tax rate The change in the levy is skewed by the increase in CVA for taxation purposes. 4/6/2018 1:06 Page 3 of 54

4 MEMBERS OF COUNCIL OTHER MUNICIPAL 5337 Other Recoveries 6,260 5,759 4, % 4,720 (1,039) % Total Other Municipal Revenue 6,260 5,759 4, % 4,720 (1,039) % TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds % 2,000 2, % Total Transfer from Reserves & Reserve Funds % 2,000 2, % TOTAL 6,260 5,759 4, % 6, % EXPENDITURES WAGES & BENEFITS Members of Council - Wages 109, , , % 117,400 1, % Statutory Benefits - Part-time 3,071 5,924 3, % 8,101 2, % Total Wages & Benefits 112, , , % 125,501 4, % OPERATIONS Intra Municipal Recoveries (6,048) (8,209) % (9,393) (1,184) 14.42% Convention - John Gillespie 0 1, % 1, % Convention - Dave Roy 1,895 1, % 1, % Convention - Jim Fergusson 3,273 3,000 1, % 3, % Page 4 of 54

5 MEMBERS OF COUNCIL 6321 Convention - Janisse Zimmerman 0 1, % 1, % 6325 Convention - Marnie Hill 0 1, % 1, % 6327 Convention - George Irvin 1,632 1,500 1, % 1, % 6328 Convention - Bill Whetstone 0 1, % 1, % 6330 Convention - John Becker 0 1, % 1, % 6332 Convention - Tyler Hessel 3,752 3,500 4, % 3, % 6354 Meals 1,014 1, % 1, % 6370 Education/Training 190 2,036 1, % 2,000 (36) -1.77% 6374 Telephone 1,301 1, % 1, % 6378 Travel 2,042 2,036 2, % 2, % Total Operations 9,051 15,385 14, % 14,502 (883) -5.74% TOTAL EXPENDITURES 122, , , % 140,003 3, % SURPLUS/ (DEFICIT) (115,784) (130,986) (126,731) 96.75% (133,283) (2,297) 1.75% Page 5 of 54

6 GENERAL GOVERNMENT/TAXATION TAXATION 4105 Brucefield Water 39,312 39,312 37, % 37,440 (1,872) -4.76% General Levy 5,835,594 7,596,577 6,120, % 0 (7,596,577) % 4237 Special Levy - Policing 1,188, ,475, % % Supplementary Taxes 54,505 80,000 42, % 40,000 (40,000) % 4249 Supplementary Taxes - Policing 9,799 6,000 9, % 10,000 4, % Write-offs (17,185) (30,000) (8,535) 28.45% (9,000) 21, % 4260 Write-offs - Policing (2,545) (1,300) (1,913) % (2,000) (700) 53.85% Payment in Lieu 30,143 30,000 39, % 30, % Total Taxation Revenue 7,138,105 7,720,589 7,714, % 106,440 (7,614,149) % PROVINCE OF ONTARIO UNCONDITIONAL GRANTS 5030 Province of Ontario - OMPF (was CRF) 1,056,600 1,154,100 1,156, % 1,230,200 76, % Total Province of Ontario Unconditional Grants 1,056,600 1,154,100 1,156, % 1,230,200 76, % PROVINCE OF ONTARIO CONDITIONAL GRANTS 5109 Province of Ontario - Summer Jobs Service 1, % % Total Province of Ontario Conditional Grants 1, % % FEDERAL GOVERNMENT GRANTS 5205 Federal Government - SCP now MAMP 0 1, % 50,000 48, % Total Federal Government Grants 0 1, % 50,000 48, % Page 6 of 54

7 GENERAL GOVERNMENT/TAXATION OTHER MUNICIPAL 5337 Other Recoveries 26, , % 350, , % Total Other Municipal Revenue 26, , % 350, , % UNALLOCATED 5040 Investment Income 32,434 20,000 36, % 35,000 15, % 5042 Interest & Penalty Revenue - Taxation 160, , , % 160,000 15, % 5044 Lottery Licences 3,100 1,500 2, % 3,000 1, % 5046 Marriage Licences 1,500 1,500 2, % 1, % 5048 Sale of Publications, Equipment % % 5064 Other Revenue % % 5066 Burial Permits % 100 (50) % 5068 Finance Charges Revenue 2,973 2,963 1, % 1,200 (1,763) % Total Unallocated Revenue 201, , , % 201,505 29, % FEES & SERVICE CHARGES General Administration - Fees % 400 (66) % Tax & Zoning Certificate Fees 20,400 20,000 22, % 20, % Sale of Municipal Owned Land % % Total Fees & Service Charges 20,829 20,466 22, % 20,400 (66) -0.32% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 25, , % 77,500 77, % Total Transfer from Reserves & Reserve Funds 25, , % 77,500 77, % TOTAL 8,470,391 9,068,308 9,388, % 2,036,345 (7,031,963) % EXPENDITURES Page 7 of 54

8 GENERAL GOVERNMENT/TAXATION WAGES & BENEFITS 6120 Wages Full-time 482, , , % 633,448 16, % 6130 Wages Part-time 8,794 10,145 6, % 17,814 7, % 6160 Statutory Benefits - Full-time 48,998 61,534 61, % 64,099 2, % 6170 Statutory Benefits - Part-time 1,034 1, % 3,636 2, % 6180 Extended Benefits - Full-time 33,409 48,693 32, % 43,870 (4,823) -9.90% 6185 OMERS 49,175 63,732 61, % 65,653 1, % Total Wages & Benefits 623, , , % 828,520 26, % OPERATIONS 6002 Intra Municipal Recoveries (62,253) (45,900) (3,507) 7.64% (60,318) (14,418) 31.41% 6302 Advertising 1,400 5,000 5, % 5, % 6304 Association/ Memberships - Municipal 5,824 7,000 5, % 7, % 6306 Association/ Memberships - Staff 3,244 4,000 3, % 5,000 1, % 6308 Audit 28,350 22, % 28,500 5, % 6314 Staff Appreciation 1,980 2,775 2, % 2, % 6338 Conventions/ Conferences 5,906 7,500 7, % 7, % 6339 Equipment Replacement/New 0 13,000 30, % 24,700 11, % 6342 Gifts & Donations 686 1, % 1,000 (500) % 6350 Insurance 30,518 32,571 30, % 29,493 (3,078) -9.45% 6354 Meals % % 6357 Election Expenses 1,247 1,250 1, % 29,000 27, % 6360 Office Supplies 9,873 10,500 13, % 14,000 3, % 6361 Logos, Pins, Photos, Promotions 651 2, % 2, % 6364 Postage & Box Rentals 25,801 26,265 8, % 24,000 (2,265) -8.62% 6366 Printing & Stationery % % 6367 Publications & Subscriptions % 1, % 6369 Marriage License Expenses , % % 6370 Staff Education/Training 6,419 9,000 8, % 15,000 6, % 6374 Telephone 9,263 10,223 8, % 10, % 6377 Committee Support % 0 (456) % 6378 Travel 2,728 4,500 2, % 4, % 7304 Admin - Costs of Mun Land Sales 10,000 10, % 10, % Page 8 of 54

9 GENERAL GOVERNMENT/TAXATION Costs Awarded/Bad Debt Expense 883 5, % 5, % Tax Billing & Collection Costs 1,714 9,370 1, % 22,000 12, % 8810 Depreciation Expense 64, , % % 8812 Gain or Loss on Disposal of TCA 4, % % Total Operations 155, , , % 190,811 48, % CONTRACTED SERVICES 6401 Legal Fees 14,809 50,000 7, % 50, % Equipment Contract Services/ Maintenance 91,432 80,000 58, % 177,420 97, % Professional/ Engineering Fees 50,736 70,000 25, % 70, % Total Contracted Services 156, ,000 91, % 297,420 97, % RENTS & FINANCIAL EXPENSES 6502 Financial Charges - Bank/Visa % % Total Rents & Financial Expenses % % EXTERNAL TRANSFERS 6640 Brucefield Water 39,312 39,312 37, % 37,440 (1,872) -4.76% Total External Transfers 39,312 39,312 37, % 37,440 (1,872) -4.76% CAPITAL EXPENSE 6906 Capital - Equipment 0 0 (8,875) 0.00% % Total Capital Expense 0 0 (8,875) 0.00% % TRANSFER TO RESERVES & RESERVE FUNDS 7902 Transfer to Reserves 20,000 20, , % 412, , % Total Transfer to Reserves & Reserve Funds 20,000 20, , % 412, , % Page 9 of 54

10 GENERAL GOVERNMENT/TAXATION TOTAL EXPENDITURES 996,128 1,203,814 1,350, % 1,767, , % SURPLUS/ (DEFICIT) 7,474,263 7,864,494 8,037, % 269,154 (7,595,340) % Page 10 of 54

11 BLUEWATER FIRE DEPARTMENTS OTHER MUNICIPAL Operations - Central Huron - Bayfield 25,000 25,000 25, % 25, % Operations - Huron East - Brucefield 48,819 40,185 42, % 38,467 (1,718) -4.28% Operations - Huron East - Hensall 37,772 28,325 33, % 34,448 6, % Capital - Central Huron - Bayfield 5,000 5,000 5, % 5, % Fire Calls - Central Huron - Bayfield 4,200 4,333 6, % 4, % Fire Calls - Huron East - Brucefield 5,250 5,134 8, % 6,300 1, % Other Revenue - Bluewater 34,279 16,400 34, % 33,182 16, % Total Other Municipal Revenue 160, , , % 146,797 22, % TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 12, , % 7,000 7, % Total Transfer from Reserves & Reserve Funds 12, , % 7,000 7, % TOTAL 172, , , % 153,797 29, % EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 5,956 9,536 8, % 9, % Page 11 of 54

12 BLUEWATER FIRE DEPARTMENTS 6150 Fire Departments - Wages 171, , , % 175,835 8, % 6154 Fire Departments - Incident Wages 62,684 52,263 60, % 62,395 10, % 6160 Statutory Benefits - Full-time 0 1,076 1, % 1, % 6170 Statutory Benefits - Part-time 2, , % 2,046 2, % 6180 Extended Benefits - Full-time 2,003 1, % 996 (81) -7.52% 6185 OMERS % % 6190 Fire Departments - WSIB 21,769 22,302 24, % 24,416 2, % Total Wages & Benefits 266, , , % 277,241 22, % OPERATIONS 6004 Intra Municipal Purchases % % 6302 Advertising % 200 (64) % 6306 Association/ Memberships - Staff % 500 (300) % 6307 Mutual Aid Membership 2,325 2,416 2, % 2,400 (16) -0.66% 6312 Building/Site Maintenance 10,449 15,000 13, % 18,000 3, % 6338 Conventions/ Conferences 293 2, % 800 (1,200) % 6339 Equipment Replacement/New 0 27,000 27, % 40,000 13, % 6344 Grounds Maintenance 3,088 4,724 3, % 4,000 (724) % 6346 Heating Fuels 4,859 6,707 5, % 6,594 (113) -1.68% 6348 Hydro 10,943 11,959 8, % 10,255 (1,704) % 6350 Insurance 21,681 23,714 22, % 28,176 4, % 6351 Licenses 2,528 2,619 2, % 2,608 (11) -0.42% 6352 Materials 4,324 4,452 4, % 4, % 6360 Office Supplies 1,167 1,550 1, % 1, % 6370 Staff Education/ Training 11,796 15,000 6, % 7,000 (8,000) % 6374 Telephone 6,513 8,045 6, % 6,889 (1,156) % 6378 Travel 1,908 2,100 1, % 2, % 6388 Water 3,333 3,848 2, % 3,697 (151) -3.92% 7310 Personal Protective Equipment 18,000 18,800 21, % 18,000 (800) -4.26% 7312 Answering Service - City of Stratford 20,435 21,171 20, % 21,120 (51) -0.24% Page 12 of 54

13 BLUEWATER FIRE DEPARTMENTS 7314 Awards 3,711 4,900 3, % 3,800 (1,100) % Public Education & 7316 Prevention 2,830 3,100 1, % 3,000 (100) -3.23% 8810 Depreciation Expense 158, , % % Total Operations 289, , , % 185,588 5, % CONTRACTED SERVICES Equipment Contract Services/ Maintenance 56,612 79,835 72, % 81,350 1, % Contract & Fire Calls - South Huron (Dashwood) 34,603 33,209 42, % 37,601 4, % Contract & Fire Calls - Lambton Shores (Grand Bend) 17,888 18,338 18, % 18, % Contract & Fire Calls - South Huron (Exeter) 12,331 23,353 18, % 18,385 (4,968) % Contract & Fire Calls - Central Huron 6,500 6,500 6, % 6, % Total Contracted Services 127, , , % 162,486 1, % CAPITAL EXPENSE 6901 Capital Expense 0 13,000 9, % 10,000 (3,000) % Total Capital Expense 0 13,000 9, % 10,000 (3,000) % TRANSFER TO RESERVES & RESERVE FUNDS 7902 Transfer to Reserves 4, , , % 188,001 13, % Total Transfer to Reserves & Reserve Funds 4, , , % 188,001 13, % Page 13 of 54

14 BLUEWATER FIRE DEPARTMENTS TOTAL EXPENDITURES 688, , , % 823,316 39, % SURPLUS/ (DEFICIT) (515,643) (659,843) (767,458) % (669,519) (9,676) 1.47% Page 14 of 54

15 PROTECTION TO PERSONS & PROPERTY PROVINCE OF ONTARIO CONDITIONAL GRANTS 5109 Province of Ontario - Source Water Protection 19,315 10, % 0 (10,000) % Total Province of Ontario Conditional Grants 19,315 10, % 0 (10,000) % OTHER MUNICIPAL 5334 Other Revenue - Bluewater 1,230 1,200 2, % 1, % 5337 Other Recoveries 8,138 5,000 15, % 5, % Total Other Municipal Revenue 9,368 6,200 17, % 6, % UNALLOCATED 5050 Building Permits 170, , , % 177,870 17, % 5054 Dog Licences & Fines 11,655 11,500 10, % 10,935 (565) -4.91% 5056 Fines Revenue 1, % % 5058 Parking Fines Revenue 1,628 1, % 900 (350) % 5060 Septic System Permits 13,000 11,000 15, % 14,250 3, % 5070 Sign & Pool Permits % % Total Unallocated Revenue 198, , , % 205,105 20, % FEES & SERVICE CHARGES 5407 Specific Fees - Inspection Fees 3,312 3,500 3, % 0 (3,500) % 5411 Fence Viewing % % Total Fees & Service Charges 3,312 3,800 3, % 300 (3,500) % Page 15 of 54

16 PROTECTION TO PERSONS & PROPERTY TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 101, ,000 81, % 88,300 (11,700) % Total Transfer from Reserves & Reserve Funds 101, ,000 81, % 88,300 (11,700) % TOTAL 331, , , % 299,905 (4,995) -1.64% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 187, , , % 190,872 6, % 6130 Wages Part-time % % 6160 Statutory Benefits - Full-time 20,176 19,612 19, % 21,619 2, % 6180 Extended Benefits - Full-time 15,704 17,898 12, % 19,686 1, % 6185 OMERS 17,766 18,123 17, % 18, % Total Wages & Benefits 240, , , % 250,449 10, % OPERATIONS 6004 Intra Municipal Purchases 16,360 1,051 25, % 19,238 18, % 6005 Intermunicipal Purchases 32,932 25,028 1, % 6,500 (18,528) % 6302 Advertising , % 1, % 6306 Association/ Memberships - Staff % % 6339 Equipment Replacement/New 0 2, % 900 (2,000) % 6352 Materials 2,086 1,800 1, % 2,800 1, % 6360 Office Supplies % % 6370 Staff Education/ Training 4,501 7,900 5, % 8, % 6374 Telephone 1,006 1, % 1, % 6378 Travel 5,141 4,800 3, % 3,800 (1,000) % 6380 Uniforms & Clothing % 1, % Page 16 of 54

17 PROTECTION TO PERSONS & PROPERTY Vehicle Maintenance Repairs % % 7326 Veterinary Fees 3,295 2, % 2,075 (625) % 8810 Depreciation Expense 2, , % % Total Operations 70,657 50,249 48, % 49,013 (1,236) -2.46% CONTRACTED SERVICES 6401 Legal Fees 9,615 10,000 10, % 11,000 1, % 6402 Equipment Contract Services/ Maintenance 11,469 12,449 3, % 12, % 6404 Professional/ Engineering Fees % % 6420 Policing Costs 1,187,340 1,473,720 1,473, % 1,534,897 61, % 6426 Animal Control 8,132 8,000 6, % 15,000 7, % 6428 Fence Viewing % % 6430 Animal Control - Dog Count and Tags % % Total Contracted Services 1,217,246 1,505,269 1,495, % 1,574,478 69, % EXTERNAL TRANSFERS Conservation Authority Levy Cost 198, , , % 205,844 4, % Conservation Authority Project Cost 99, , , % 99,356 (4,341) -4.19% Total External Transfers 298, , , % 305,200 (304) -0.10% TRANSFER TO RESERVES & RESERVE FUNDS 7904 Transfer to Reserves - Equipment 27, % % Total Transfer to Reserves & Reserve Funds 27, % % TOTAL EXPENDITURES 1,854,860 2,101,260 2,068, % 2,179,140 77, % Page 17 of 54

18 PROTECTION TO PERSONS & PROPERTY SURPLUS/ (DEFICIT) (1,522,904) (1,796,360) (1,753,007) 97.59% (1,879,235) (82,875) 4.61% Page 18 of 54

19 BLUEWATER ROADS DEPARTMENT PROVINCE OF ONTARIO CONDITIONAL GRANTS 5104 Province of Ontario - Grants 81, , , % 169,834 49, % Total Province of Ontario Conditional Grants 81, , , % 169,834 49, % OTHER MUNICIPAL 5334 Other Revenue - Bluewater 169,771 90,075 4, % 0 (90,075) % Total Other Municipal Revenue 169,771 90,075 4, % 0 (90,075) % FEES & SERVICE CHARGES 5412 Snow Removal 1, % % 5418 Public Road Grading Fees 7,150 10,000 7, % 10, % 5420 Patronage/Member/ Other Fees (Roads) 1,896 1,850 2, % 1, % Total Fees & Service Charges 10,406 11,850 9, % 11, % TRANSFER FROM RESERVES & RESERVE FUNDS Transfer from Obligatory Deferred Revenue 289, , , % 0 (304,160) % Transfer from Reserves/Reserve Funds 58, , , % 472,866 5, % Total Transfer from Reserves & Reserve Funds 347, , , % 472,866 (298,314) % Page 19 of 54

20 BLUEWATER ROADS DEPARTMENT TOTAL 609, , , % 654,550 (338,568) % EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 607, , , % 738,124 54, % 6130 Wages Part-time 70,002 55,722 50, % 6,063 (49,659) % 6155 Payroll Burden - Benefits 191, , , % 218,629 8, % Total Wages & Benefits 869, , , % 962,817 13, % OPERATIONS 6002 Intra Municipal Recoveries (9,977) 0 (3,502) 0.00% (15,000) (15,000) 0.00% 6004 Intra Municipal Purchases % 158, , % 6302 Advertising 7,633 4,100 3, % 4, % 6306 Association/ Memberships - Staff 1,080 1,500 2, % 2,593 1, % 6310 Building Equipment - Repairs/Maintenance % % 6312 Building/Site Maintenance 16,889 20,000 17, % 20, % 6338 Conventions/ Conferences 3,311 3,400 2, % 3, % 6339 Equipment Replacement/New 0 4,000 1, % 4, % 6346 Heating Fuels 3,247 5,800 3, % 4,340 (1,460) % 6348 Hydro 23,634 26,000 22, % 27,073 1, % 6350 Insurance 14,286 15,120 15, % 16,405 1, % 6351 Licenses 1,239 1,300 1, % 1, % 6352 Materials 423, , , % 352,881 26, % 6354 Meals % % 6360 Office Supplies 517 2,500 1, % 2, % 6364 Postage & Box Rentals % % 6368 Roads Operations - Rentals 50, , % % 6370 Staff Education/Training 8,450 5,000 2, % 6,366 1, % 6374 Telephone 7,066 8,000 7, % 8, % 6378 Travel % % 6380 Uniforms & Clothing 5,298 6,000 5, % 6, % 6382 Vehicle Maintenance - Fuel (41,932) % % 6388 Water 3,148 3,400 2, % 3, % Page 20 of 54

21 BLUEWATER ROADS DEPARTMENT 7305 Costs Awarded/Bad Debt Expense 3, % % 7320 Lakeshore Grants 119, , , % 139,391 2, % 7362 Bluewater Share of Municipal Drains % % 8810 Depreciation Expense 837, , % % Total Operations 1,478, ,131 1,642, % 747, , % CONTRACTED SERVICES Equipment Contract Services/ Maintenance 266, , , % 301,915 19, % Professional/ Engineering Fees 86,177 70,000 28, % 69,600 (400) -0.57% Total Contracted Services 352, , , % 371,515 18, % RENTS & FINANCIAL EXPENSES 6502 Financial Charges - Bank/Visa % % Total Rents & Financial Expenses % % CAPITAL EXPENSE 6914 Capital - Bridges & Culverts , , % 0 (408,480) % 6915 Capital - Construction Contracts 35,917 1,103, , % 586,500 (516,980) % 6916 Capital - Sidewalks 18, % % Total Capital Expense 54,532 1,511, , % 586,500 (925,460) % TRANSFER TO RESERVES & RESERVE FUNDS 7902 Transfer to Reserves 0 0 3, % % 7908 Transfer to Reserves - Roads & Streets - Lakeshore 86,049 6,800 27, % 75,000 68, % Page 21 of 54

22 BLUEWATER ROADS DEPARTMENT Transfer to Reserves - Roads & Streets - Paving & Construction 477, , , % 329, , % Transfer to Reserves - Roads & Streets - Equipment 0 289, , % 245,142 (43,858) % Total Transfer to Reserves & Reserve Funds 563, , , % 649, , % TOTAL EXPENDITURES 3,317,738 3,846,381 4,243, % 3,318,519 (527,862) % SURPLUS/ (DEFICIT) (2,708,564) (2,853,263) (3,719,576) % (2,663,969) 189, % Page 22 of 54

23 FLEET OPERATIONS OTHER MUNICIPAL 5334 Other Revenue - Bluewater % % 5338 Sale of Equipment 4,039 23,500 14, % 14,000 (9,500) % Total Other Municipal Revenue 4,373 23,500 14, % 14,000 (9,500) % TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 55, , , % 0 (883,218) % Total Transfer from Reserves & Reserve Funds 55, , , % 0 (883,218) % TOTAL 59, , , % 14,000 (892,718) % EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 43,040 35,000 73, % 44,793 9, % 6130 Wages Part-time 3,618 2,500 3, % 1,967 (533) % 6155 Payroll Burden - Benefits 18,342 12,600 20, % 16,068 3, % Total Wages & Benefits 65,000 50,100 97, % 62,828 12, % OPERATIONS 6002 Intra Municipal Recoveries (32,931) 0 (24,866) 0.00% (821,659) (821,659) 0.00% 6339 Equipment Replacement/New 0 0 1, % % 6350 Insurance 26,375 24,755 21, % 18,336 (6,419) % Page 23 of 54

24 FLEET OPERATIONS 6351 Licenses 12,682 13,000 13, % 13, % 6352 Materials 24,102 32,000 44, % 32, % 6368 Roads Operations - Rentals 281, , % % 6381 Rental to Operation - Vehicles (340,739) 0 (285,621) 0.00% % 6382 Vehicle Maintenance - Fuel 152, , , % 152,989 (15,761) -9.34% 6384 Vehicle Maintenance - Oil 2,888 1,900 7, % 6,236 4, % 6386 Vehicle Maintenance - Repairs 234, , , % 177,975 2, % Total Operations 361, , , % (421,123) (836,528) % CONTRACTED SERVICES 6402 Equipment Contract Services /Maintenance 7,937 20, % 10,000 (10,000) % Total Contracted Services 7,937 20, % 10,000 (10,000) % RENTS & FINANCIAL EXPENSES 6502 Financial Charges - Bank/Visa % % Total Rents & Financial Expenses % % CAPITAL EXPENSE 6908 Capital - Vehicle/Equipment , , % 259,400 (314,990) % Total Capital Expense , , % 259,400 (314,990) % TRANSFER TO RESERVES & RESERVE FUNDS 7904 Transfer to Reserves - Equipment % 74,751 74, % Total Transfer to Reserves & Reserve Funds % 74,751 74, % Page 24 of 54

25 FLEET OPERATIONS TOTAL EXPENDITURES 435,144 1,059, , % (14,144) (1,074,039) % SURPLUS/ (DEFICIT) (375,574) (153,177) (635,543) % 28, , % Page 25 of 54

26 STREET LIGHTS TAXATION Dashwood Street Lights 7,705 8,200 8, % 8, % Dinsley Terrace Street Lights 1,201 1,400 1, % 1, % 4120 Bayview Street Lights 2,283 3,300 3, % 2,600 (700) % 4125 Bachand Street Lights % 400 (400) % 4127 Harris Avenue Lights % 400 (300) % 4130 Lakewood Street Lights 1,700 2,200 2, % 2, % 4135 Brucefield Street Lights 6,116 8,600 8, % 8,300 (300) -3.49% 4140 Kippen Street Lights 3,305 2,400 2, % 2,200 (200) -8.33% 4145 Varna Street Lights 2,745 3,000 2, % 3, % 4150 Bayfield Street Lights 24,960 33,400 34, % 56,100 22, % 4155 Hensall Street Lights 32,799 29,900 30, % 31,300 1, % 4160 Zurich Street Lights 24,061 25,700 26, % 23,700 (2,000) -7.78% Total Taxation Revenue 107, , , % 140,700 21, % TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 16, % % Total Transfer from Reserves & Reserve Funds 16, % % TOTAL 124, , , % 140,700 21, % EXPENDITURES Page 26 of 54

27 STREET LIGHTS WAGES & BENEFITS 6120 Wages Full-time 1,308 1, % 1, % 6130 Wages Part-time % % 6155 Payroll Burden - Benefits % % Total Wages & Benefits 1,772 1, % 1, % OPERATIONS 6348 Hydro 83,066 90,893 83, % 90,407 (486) -0.53% 6352 Materials 31,971 26,982 46, % 48,568 21, % 6368 Roads Operations - Rentals % % Total Operations 115, , , % 139,101 21, % CONTRACTED SERVICES 6406 Service Agreements 16, % % Total Contracted Services 16, % % CURRENT YEAR SURPLUS/ DEFICIT 9999 Current Year Surplus/Deficit 5,601 0 (8,662) 100% 0 8, % Surplus/Deficit 5,601 0 (8,662) 100% 0 8, % TOTAL EXPENDITURES 124, , , % 140,700 21, % SURPLUS/ (DEFICIT) % % Page 27 of 54

28 MARINA FEDERAL GOVERNMENT GRANTS 5210 Federal Government - Federal Grants 17,185 18,000 40, % 40,000 22, % Total Federal Government Grants 17,185 18,000 40, % 40,000 22, % OTHER MUNICIPAL 5334 Other Revenue - Bluewater 5,000 7,000 12, % 5,000 (2,000) % Total Other Municipal Revenue 5,000 7,000 12, % 5,000 (2,000) % FEES & SERVICE CHARGES 5452 Docking Fees 11,827 11,900 11, % 12, % 5454 Berthing Fees % % 5462 Dredging Portioned Fees 19,904 20, , % 102,334 82, % Total Fees & Service Charges 32,111 32, , % 114,814 82, % TOTAL 54,296 57, , % 159, , % EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 593 1, % 1, % 6130 Wages Part-time % % 6155 Payroll Burden - Benefits % % Total Wages & Benefits 806 1, % 1, % Page 28 of 54

29 MARINA OPERATIONS 6004 Intra Municipal Purchases 0 0 (400) 0.00% % 6312 Building/Site Maintenance % % 6339 Equipment Replacement/New 0 2, % 0 (2,500) % 6350 Insurance 3,426 3,597 3, % 3,072 (525) % 6351 Licenses % 0 (300) % 6352 Materials 4 0 1, % % 6360 Office Supplies % % 6368 Roads Operations - Rentals % % 8320 Program Expense 2, , % 2,775 2, % Total Operations 7,060 6,597 6, % 5,847 (750) % CONTRACTED SERVICES 6402 Equipment Contract Services /Maintenance 34,369 40, , % 141, , % Total Contracted Services 34,369 40, , % 141, , % RENTS & FINANCIAL EXPENSES 6510 Lease to Federal Government 11,903 12,000 11, % 11,900 (100) -0.83% Total Rents & Financial Expenses 11,903 12,000 11, % 11,900 (100) -0.83% TRANSFER TO RESERVES & RESERVE FUNDS 7930 Transfer to Reserves - Marina 0 5,000 5, % 5, % Total Transfer to Reserves & Reserve Funds 0 5,000 5, % 5, % TOTAL EXPENDITURES 54,138 64, , % 166, , % Page 29 of 54

30 MARINA SURPLUS/ (DEFICIT) 157 (7,717) (6,592) 85.42% (6,344) 1, % Page 30 of 54

31 Sanitary Sewer TAXATION 4170 Sewer Zurich Lagoon Debenture - 20 yrs 113, , , % 113, % Total Taxation Revenue 113, , , % 113, % PROVINCE OF ONTARIO CONDITIONAL GRANTS 5114 Province of Ontario - Grants - OMAFRA/ CWWF Funding 0 61, % 61,547 (3) 0.00% Total Province of Ontario Conditional Grants 0 61, % 61,547 (3) 0.00% FEDERAL GOVERNMENT GRANTS 5214 Federal Government - CWWF - Bayfield I&I 0 61, % 123,095 61, % Total Federal Government Grants 0 61, % 123,095 61, % FEES & SERVICE CHARGES - UTILITIES 5510 Repairs/Maintenance Recoveries 17, % % 5520 Hook-up Charges 0 123, % 0 (123,100) % 5544 Land Rental Revenue - Hensall Lagoon 2,240 2,240 2, % 2, % 5560 Sewer Billings 519, , , % 734,232 20, % 5566 Dumping at Bayfield Lagoon 1, , % 1, % Page 31 of 54

32 Sanitary Sewer 5568 Deposits for Future Capacity - Bayfield Sewer 60,010 16,000 12, % 16, % 5590 Billings to Reserve 45, % 24,138 24, % Total Fees & Service Charges - Utilities 645, , , % 777,757 (77,883) -9.10% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 276, , % 268, , % Total Transfer from Reserves & Reserve Funds 276, , % 268, , % TOTAL 1,034,746 1,030,697 1,030, % 1,343, , % EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 35,816 47,240 41, % 39,955 (7,285) % 6130 Wages Part-time % % 6155 Payroll Burden - Benefits 12,385 13,284 7, % 10,821 (2,463) % Total Wages & Benefits 48,201 60,524 48, % 50,776 (9,748) % OPERATIONS 6004 Intra Municipal Purchases 20,695 13,770 2, % 2,514 (11,256) % 6302 Advertising % % 6306 Association/ Memberships - Staff % % 6312 Building/Site Maintenance 2,881 2,500 9, % 4,591 2, % 6339 Equipment Replacement/New 0 41, % 0 (41,000) % 6344 Grounds Maintenance 0 5, % 5, % Page 32 of 54

33 Sanitary Sewer 6346 Heating Fuels % % 6348 Hydro 109, , , % 117,905 17, % 6350 Insurance 20,236 21,800 16, % 11,590 (10,210) % 6352 Materials ,000 18, % 16, % 6360 Office Supplies % % 6364 Postage & Box Rentals 1,781 2,500 4, % 2, % 6368 Roads Operations - Rentals % % 6370 Staff Education/ Training % % 6372 Taxes 17,496 18,300 8, % 18, % 6374 Telephone 5,108 5,500 4, % 5, % 6376 Tools % % 6378 Travel % % 7305 Costs Awarded/Bad Debt Expense 2, % % 7313 Utility Billings - Writeoffs % 0 (250) % 8810 Depreciation Expense 227, , % % Total Operations 409, , , % 187,471 (42,299) % CONTRACTED SERVICES 6401 Legal Fees 0 1, % 1, % 6404 Professional/ Engineering Fees 10,916 25, % 25, % 6405 Contractor's Expensees 73,856 60,000 28, % 60, % 6460 OCWA Agreement/Operating 179, , , % 231,450 21, % 6462 OCWA Cost Plus 59,839 15,000 50, % 46,233 31, % 6466 Operating Agreement - Labour Lagoon Treatment 0 5, % 5, % 6467 Operating Agreement - Chemicals Lagoon 9,450 12, % 0 (12,000) % Total Contracted Services 333, , , % 369,209 40, % LONG-TERM DEBT CHARGES- PRINCIPAL Page 33 of 54

34 Sanitary Sewer 6808 Debenture Debt Charges - Sewer - Principal 57,586 59,831 59, % 62,163 2, % Total Long-Term Debt Charges - Principal 57,586 59,831 59, % 62,163 2, % LONG-TERM DEBT CHARGES- INTEREST 6208 Debenture Debt Charges - Sewer - Interest 55,920 53,676 53, % 51,344 (2,332) -4.34% Total Long-Term Debt Charges - Interest 55,920 53,676 53, % 51,344 (2,332) -4.34% CAPITAL EXPENSE 6901 Capital Expense 0 286, % 622, , % 6906 Capital - Equipment , % % Total Capital Expense 0 286,200 25, % 622, , % TRANSFER TO RESERVES & RESERVE FUNDS 8902 Transfer to Reserve Funds 60,010 12,296 12, % 0 (12,296) % 8904 Transfer from Billings 45, % % Total Transfer to Reserves & Reserve Funds 105,098 12,296 12, % 0 (12,296) % TOTAL EXPENDITURES 1,010,208 1,030,697 1,030, % 1,343, , % SURPLUS/ (DEFICIT) 24,538 0 (0) 0.00% % Page 34 of 54

35 Water TAXATION 4164 Bayfield Waterline , , % 224, % 4169 Hensall Waterline 606, , , % 631,847 25, % Total Taxation Revenue 606, , , % 856,748 25, % PROVINCE OF ONTARIO CONDITIONAL GRANTS Province of Ontario - OSTAR 42,412 15,000 25, % 14,840 (160) -1.07% Province of Ontario - Grants - OMAFRA/ CWWF Funding 17, % % Total Province of Ontario Conditional Grants 59,443 15,000 25, % 14,840 (160) -1.07% FEDERAL GOVERNMENT GRANTS 5214 Federal Government - BCF/CWWF - Hensall Tower EA 17,031 30, % 29,670 (330) -1.10% Total Federal Government Grants 17,031 30, % 29,670 (330) -1.10% OTHER MUNICIPAL 5337 Other Recoveries 0 0 1, % % Total Other Municipal Revenue 0 0 1, % % FEES & SERVICE CHARGES - UTILITIES Page 35 of 54

36 Water 5510 Repairs/Maintenance Recoveries 47,316 3,000 4, % 3, % 5520 Hook-up Charges (1,291) 10,000 18, % 10, % 5526 Water Billings 1,118,243 1,061,000 1,147, % 1,163, , % 5534 Water Permit 1,600 1,300 1, % 1, % 5538 Disconnect/ Reconnect 3,975 3,000 4, % 3, % 5540 Water Penalty & Interest Earned 16,447 13,000 17, % 13, % 5590 Billings to Reserve 309, , , % 368,671 51, % Total Fees & Service Charges - Utilities 1,495,570 1,408,300 1,595, % 1,562, , % TRANSFER FROM RESERVES & RESERVE FUNDS Transfer from Reserves/Reserve Funds 865,048 1,214, , % 139,780 (1,074,486) % Water - Transfer from Reserve Fund 10, % % Total Transfer from Reserves & Reserve Funds 875,529 1,214, , % 139,780 (1,074,486) % TOTAL 3,053,755 3,498,599 2,697, % 2,603,159 (895,440) % EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 55,637 67,146 67, % 60,199 (6,947) % 6130 Wages Part-time % % 6155 Payroll Burden - Benefits 18,421 19,623 14, % 17,117 (2,506) % Total Wages & Benefits 74,058 86,769 83, % 77,316 (9,453) % OPERATIONS 6004 Intra Municipal Purchases 31,590 32,130 1, % 1,888 (30,242) % Page 36 of 54

37 Water 6302 Advertising 1,472 1,200 1, % 1, % 6306 Association/ Memberships - Staff 71 1, % 1, % 6312 Building/Site Maintenance 5,018 5, % 5, % 6339 Equipment Replacement/New 0 10, % 10, % 6344 Grounds Maintenance 23 2, % 2, % 6346 Heating Fuels 850 2, % 1,100 (1,500) % 6348 Hydro 38,536 48,600 35, % 41,619 (6,981) % 6350 Insurance 8,681 9,100 9, % 11,160 2, % 6351 Licenses % % 6352 Materials 41,453 45,000 32, % 45, % 6360 Office Supplies 1,041 1, % 1, % 6364 Postage & Box Rentals 4,161 9,000 9, % 9, % 6368 Roads Operations - Rentals 0 0 2, % % 6370 Staff Education/Training 0 2, % 2, % 6372 Taxes 5,276 5,500 2, % 5, % 6374 Telephone 10,428 12,000 9, % 12, % 6376 Tools % % 6378 Travel % % 6380 Uniforms & Clothing % % 7305 Costs Awarded/Bad Debt Expense 3,808 2, % 2, % 7313 Utility Billings - Writeoffs % % 8334 Water Consumption Charges 247, , , % 247,000 (8,000) -3.14% 8810 Depreciation Expense 358, , % % Total Operations 757, , , % 402,744 (43,486) -9.75% CONTRACTED SERVICES 6401 Legal Fees 0 3, % 3, % Equipment Contract Services/ Maintenance 47,690 41,000 30, % 41, % Professional/ Engineering Fees 24,060 30,000 4, % 30, % Contractor's Expensees 23,787 38,000 11, % 38, % Page 37 of 54

38 Water 6460 OCWA Agreement/Operating 287, , , % 373,174 38, % 6462 OCWA Cost Plus 42,190 65,000 80, % 66,105 1, % Total Contracted Services 425, , , % 551,330 39, % RENTS & FINANCIAL EXPENSES 6502 Financial Charges - Bank/Visa % % Total Rents & Financial Expenses % % LONG-TERM DEBT CHARGES- PRINCIPAL Debenture Debt Charges - Bayfield Water - Principal 0 170,016 43, % 174,170 4, % Debenture Debt Chgs - Principal - Hensall WtrRatpyr 109, , , % 121,651 6, % Debenture Debt Chgs - Principal - Hensall WtrGFE 68,025 71,831 71, % 75,851 4, % Total Long-Term Debt Charges - Principal 177, , , % 371,672 14, % LONG-TERM DEBT CHARGES- INTEREST Debenture Debt Charges - Bayfield Water - Water 0 54,885 23, % 50,731 (4,154) -7.57% Debenture Debt Chgs - Interest - Hensall WtrRatpyr 106, ,409 95, % 94,355 (6,054) -6.03% Debenture Debt Chgs - Interest - Hensall WtrGFE 347, , , % 339,990 (4,020) -1.17% Page 38 of 54

39 Water Total Long-Term Debt Charges - Interest 453, , , % 485,077 (14,227) -2.85% CAPITAL EXPENSE 6906 Capital - Equipment (0) 1,251, , % 346,350 (905,550) % Total Capital Expense (0) 1,251, , % 346,350 (905,550) % TRANSFER TO RESERVES & RESERVE FUNDS 8902 Transfer to Reserve Funds 348,490 28,132 2, % 0 (28,132) % 8904 Transfer from Billings 309, , , % 368,671 51, % Total Transfer to Reserves & Reserve Funds 657, , , % 368,671 23, % TOTAL EXPENDITURES 2,547,136 3,498,599 2,697, % 2,603,159 (895,440) % SURPLUS/ (DEFICIT) 506, % % Page 39 of 54

40 ENVIRONMENT PROVINCE OF ONTARIO CONDITIONAL GRANTS 5114 Province of Ontario - Grants - OMAFRA Funding 56, % % Total Province of Ontario Conditional Grants 56, % % OTHER MUNICIPAL 5334 Other Revenue - Bluewater 1,305 49, % 0 (49,925) % Total Other Municipal Revenue 1,305 49, % 0 (49,925) % FEES & SERVICE CHARGES 5467 Landfill Tipping Fees 150, , , % 111,100 10, % 5470 Sale of Blue Boxes/Cones % % 5472 Garbage Bag Tags 179, , , % 135, % 5473 Wheelie Bin Revenue 6,444 45,000 38, % 38,600 (6,400) % Total Fees & Service Charges 336, , , % 285,200 3, % TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds , % 2,300 2, % Total Transfer from Reserves & Reserve Funds , % 2,300 2, % Page 40 of 54

41 ENVIRONMENT TOTAL 395, , , % 287,500 (43,925) % EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 8,670 10,770 7, % 8,257 (2,513) % 6130 Wages Part-time 10,639 11,141 11, % 18,207 7, % 6155 Payroll Burden - Benefits 4,110 1,751 2, % 3,403 1, % 6160 Statutory Benefits - Full-time 0 1, % 807 (285) % 6170 Statutory Benefits - Part-time 0 1, % 1, % Total Wages & Benefits 23,420 26,037 20, % 32,664 6, % OPERATIONS 6004 Intra Municipal Purchases % % 6302 Advertising 546 2, % 2, % 6312 Building/Site Maintenance % % 6346 Heating Fuels % % 6348 Hydro 8,119 4,400 6, % 6,962 2, % 6350 Insurance % 630 (110) % 6352 Materials 4,265 4,500 5, % 4, % 6360 Office Supplies % % 6370 Staff Education/ Training % 2,300 1, % 6372 Taxes 3,179 4,400 2, % 4, % 6374 Telephone % % 6380 Uniforms & Clothing % % 7305 Costs Awarded/Bad Debt Expense % % 7358 Lab Analysis 9,764 30,700 9, % 0 (30,700) % 7390 Contribution to Waste Site - Current 5, % % 7392 Pre-Post Closure Costs 24,000 24, % 25,900 1, % Total Operations 56,538 73,290 26, % 49,459 (23,831) % Page 41 of 54

42 ENVIRONMENT CONTRACTED SERVICES Equipment Contract Services/ Maintenance 492, , , % 562,225 64, % Professional/ Engineering Fees 117, , , % 130,170 22, % Total Contracted Services 610, , , % 692,395 87, % CAPITAL EXPENSE 6901 Capital Expense 0 55, % 74,950 19, % Total Capital Expense 0 55, % 74,950 19, % TOTAL EXPENDITURES 690, , , % 849,468 89, % SURPLUS/ (DEFICIT) (295,029) (428,802) (339,331) 79.13% (561,968) (133,166) 31.06% Page 42 of 54

43 CEMETERIES OTHER MUNICIPAL 5327 Donations - General Public % % 5328 Donations - Other Municipalities - Central Huron 8, % % 5337 Other Recoveries % % Total Other Municipal Revenue 8, % % FEES & SERVICE CHARGES 5463 Interment Rights 3,870 3,600 1, % 2,000 (1,600) % 5464 Interment Fees 11,550 11,200 10, % 10,793 (407) -3.63% 5465 Installation Fee % % 5496 Cemetery Revenue % % Total Fees & Service Charges 15,570 14,875 13, % 13,093 (1,782) % TRUST FUND 5810 Transfer from Trust Funds 1,831 1, % 1, % Total Transfer from Trust Funds 1,831 1, % 1, % TOTAL 25,664 16,175 14, % 14,393 (1,782) % EXPENDITURES WAGES & BENEFITS 6130 Wages Part-time 5,855 4,000 8, % 0 (4,000) % Total Wages & Benefits 5,855 4,000 8, % 0 (4,000) % Page 43 of 54

44 CEMETERIES OPERATIONS Intra Municipal 6004 Purchases % 25,918 25, % 6302 Advertising % 100 (400) % 6344 Grounds Maintenance 16,360 18,500 17, % 0 (18,500) % 6350 Insurance 1,367 1,435 1, % 1,193 (242) % 6351 Licenses % 300 (100) % 6360 Office Supplies % 8,000 7, % 6364 Postage & Box Rentals % % 6378 Travel % % 8370 Grave - Openings 8,925 10,000 9, % 0 (10,000) % Total Operations 27,180 30,885 28, % 35,612 4, % CONTRACTED SERVICES 6402 Equipment Contract Services/ Maintenance 2, , % 20,000 19, % Total Contracted Services 2, , % 20,000 19, % TOTAL EXPENDITURES 35,789 35,385 39, % 55,612 20, % SURPLUS/ (DEFICIT) (10,126) (19,210) (25,070) % (41,219) (22,009) % Page 44 of 54