AGENDA THE FIFTY-THIRD MEETING OF THE ONE HUNDRED AND THIRTY-FIFTH COUNCIL OF THE CORPORATION OF THE CITY OF ST. THOMAS

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1 AGENDA THE FIFTY-THIRD MEETING OF THE ONE HUNDRED AND THIRTY-FIFTH COUNCIL OF THE CORPORATION OF THE CITY OF ST. THOMAS COUNCIL CHAMBERS 5:00 P.M. CLOSED SESSION CITY HALL 6:00 P.M. REGULAR SESSION SEPTEMBER 21, 2015 ROUTINE PROCEEDINGS AND GENERAL ORDERS OF THE DAY MOMENT OF SILENCE DISCLOSURES OF INTEREST MINUTES MOMENT OF SILENCE DISCLOSURES OF INTEREST MINUTES DEPUTATIONS COMMITTEE OF THE WHOLE REPORTS OF COMMITTEES PETITIONS AND COMMUNICATIONS UNFINISHED BUSINESS NEW BUSINESS BY-LAWS PUBLIC NOTICE NOTICES OF MOTION ADJOURNMENT Confirmation of the minutes of the meetings held on September 14th and 15th, DEPUTATIONS 40 Alma Street Demolition Request Mr. William Pranger, owner of the property will be in attendance to discuss the request to demolish the building at 40 Alma Street. Pages 5 COMMITTEE OF THE WHOLE Council will resolve itself into Committee of the Whole to deal with the following business. STRATEGIC COMMUNITY DEVELOPMENT AND PLANNING UNFINISHED BUSINESS NEW BUSINESS Springwater Developments Inc., Application for Removal of Part Lot Control Townhouse Lots 1, 2, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 46, 47 and 48, Registered Plan 11M-208 Report PD of the Director of Planning. Pages 6-7

2 2 Municipal Council Support Resolution (Project-Specific) Notice to Proceed FIT Rooftop Solar Project Report PD of the Planning Assistant. Pages 8-10 Committee of Adjustment Minor Variance 32 St. George Street Notice of a public meeting to take place on September 24th, 2015 at 10:00 a.m., Room #309, 3 rd Floor, City Hall has been received from the Committee of Adjustment regarding an application for a minor variance by Kazimierz Bucki to permit the construction of a carport at 32 St. George Street. Municipality of Central Elgin Minor Variance 6140 Fairview Road Notice of a public meeting to take place on September 21st, 2015 at 7:10 p.m., 450 Sunset Drive has been received from the Municipality of Central Elgin Committee of Adjustment regarding an application for a minor variance by Mike Smuck to permit a building addition 5.56 feet from the Northerly lot line and to permit lot coverage of 35% at 6140 Fairview Road. BUSINESS CONCLUDED COMMUNITY ENGAGEMENT AND SERVICES UNFINISHED BUSINESS NEW BUSINESS Police Services Report June August, Pages BUSINESS CONCLUDED INFRASTRUCTURE MANAGEMENT AND CIVIC OPERATIONS UNFINISHED BUSINESS Police Headquarters Project Management Report ADM of the CAO/Clerk. Pages Canada Post Agreement for Community Mailbox Installation Report ES of the Environmental Services Office Coordinator. Pages Rail Corridor Talbot Street and Sinclair Avenue August 13, 2012 Back Water Valve Installation on Sanitary Building Drains (PDCs) March 11, 2013 Building By-Law and Fees August 11, 2014 Community Donation Bins September 8, 2014 Asbestos in City Buildings Update October 6, 2014 Winter Maintenance Plan - Bus Stops and Bus Shelters February 2, 2015 NEW BUSINESS Talbot Street Centennial Avenue to Approximately 300 Metres Westerly Sanitary Sewer Installation and Road Restoration Public Information Centre Results Report ES of the Director of Environmental Services and City Engineer. Pages 31-37

3 3 Proposed Amendments to By-law Report ES of the Waste Management Coordinator. Pages Fall Leaf and Yard Waste Collection Report ES of the Waste Management Coordinator. Page 48 BUSINESS CONCLUDED CORPORATE GOVERNANCE AND ADMINISTRATION UNFINISHED BUSINESS NEW BUSINESS Audited Consolidated Financial Statements Report TR of the Director of Finance and City Treasurer. Pages Correspondence has been received from Rob Foster, Partner, Graham Scott Enns LLP regarding audit planning in relation to the audited consolidated financial statements. Pages BUSINESS CONCLUDED REPORTS PENDING COUNCIL Council will reconvene into regular session. REPORT OF COMMITTEE OF THE WHOLE Strategic Community Development and Planning Community Engagement and Services Infrastructure Management and Civic Operations Local Government and Administration A resolution stating that the recommendations, directions and actions of Council in Committee of the Whole as recorded in the minutes of this date be confirmed, ratified and adopted will be presented. REPORTS OF COMMITTEES The Fifth Report of the Site Plan Control Committee. Page Alma Street Demolition Request Report MHC of the Chair, Municipal Heritage Committee. Pages PETITIONS AND COMMUNICATIONS Waste Reduction Week - Proclamation - October 19th 25th, 2015 A letter has been received from Jo-Anne St. Godard, Executive Director, Recycling Council of Ontario, requesting that Council proclaim October 19th to 25th, 2015 as Waste Reduction Week in the City of St. Thomas. Pages

4 South West Integrated Fibre Technology Membership and Funding Request A letter has been received from Randy Hope, Chair, Board of Directors, Western Ontario Wardens Caucus requesting that St. Thomas become a member of the South West Integrated Fibre Technology initiative and to contribute $10,000 towards the project. Pages Moving Ontario Forward Request for Support A letter has been received from Randy Hope, Chair, Board of Directors, Western Ontario Wardens Caucus requesting Council support of the Caucus s submission to the Provincial Moving Ontario Forward consultation process. Pages UNFINISHED BUSINESS NEW BUSINESS BY-LAWS Councillor Mark Tinlin First, Second and Third Reading 1. A by-law to confirm the proceedings of the Council meeting held on the 21st day of September, A by-law to authorize the Mayor and Clerk to execute and affix the Seal of the Corporation to a certain agreement between the Corporation of the City of St. Thomas and Derek W. Haruta Holdings Inc. (File No.: SPC Elm Street - proposed one-storey medical facility) 3. A by-law to adopt Official Plan Amendment No. 76 to the City of St. Thomas Official Plan (Update and make consistent all references to day care Applies to the entire City - File No.: ) 4. A by-law to amend By-Law 50-88, being the Zoning By-law for the City of St. Thomas. (Update and make consistent all references to day care Applies to the entire City - File No.: ) PUBLIC NOTICE NOTICES OF MOTION CLOSED SESSION A resolution to close the meeting will be presented to deal with two personal matters about identifiable individuals. OPEN SESSION ADJOURNMENT

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24 Directed to: Department: Prepared by: Subject: Corporation of the City of St. Thomas Mayor Jackson and Members of City Council Environmental Services Ginny Chapman 24 Canada Post Agreement for Community Mailbox Installation Report No. ES File No Meeting Date: September 21, 2015 Date Authored: September 10, 2015 Attachment: Revised Agreement Recommendation: THAT: Report ES be received for information; and further THAT: A by-law to execute an Agreement with the Canada Post Corporation concerning Community Mailboxes be prepared for the Mayor and CAO/Clerk approval. Origin: Report ES95-15 was presented at the Council Meeting of September 8, 2015 for information about the consultation process being undertaken by Canada Post to convert door-to-door mail delivery service to Community Mailboxes (CMBs) in 2015, and site location standards and guidelines. Analysis: Council requested some minor changes to the draft agreement. These changes are included in the attached Contract under 2 a) and 2 c) for your review. Financial Considerations: No cost to process the Agreement unless City Solicitor review is required. Canada Post will provide a predetermined processing fee to the City for Engineering review work based on the actual number of CMBs installed. Respectfully Submitted, Ginny Chapman Administrative Assistant/Office Coordinator Reviewed By: Treasury Env Services Planning City Clerk HR Other cc: Tom Zadorsky, Project Manager Central Area Delivery Planning, Canada Post

25 25 THIS AGREEMENT made in triplicate this day of 20. BETWEEN THE CORPORATION OF THE CITY OF ST. THOMAS (Hereinafter called the Municipality ) OF THE FIRST PART; AND CANADA POST CORPORATION (Hereinafter called Canada Post ) OF THE SECOND PART; WHEREAS pursuant to the Canada Post Corporation Act, R.S.C. 1985, c. C-10, Canada Post was established as Agent of Her Majesty to, inter alia, establish and operate a postal service for the collection, transmission and delivery of mail and to provide such products and services as are, in the opinion of Canada Post, necessary or incidental to such postal service; AND WHEREAS the Mail Receptacles Regulations, made pursuant to the Canada Post Corporation Act with the approval of the Governor in Council, authorize Canada Post to install, erect or relocate, or cause to be installed, erected or relocated in any public roadway, any receptacle or device to be used for the collection, delivery or storage of mail; AND WHEREAS Canada Post desires to install, erect and relocate, when necessary, such receptacles or devices, commonly referred to as Community Mailboxes, at specific convenient locations on public roadways within the Municipality, title to which is vested in the Municipality; AND WHEREAS the title to the public roadways is vested in the Municipality; AND WHEREAS the Parties hereto desire to enter into an Agreement governing Community Mailbox site selection, liability, maintenance, repair, replacement, removal and relocation; NOW THEREFORE THIS AGREEMENT WINESSETH that the Municipality and Canada Post, each in consideration of the execution of this Agreement by the other, mutually agree as follows:

26 In this Agreement: (a) (b) (c) (d) (e) Council shall mean the Council of The Corporation of the City of St. Thomas; Municipal Official shall mean the CAO/Clerk; Municipality shall mean The Corporation of the City of St. Thomas; Roadway shall include public road allowances, highways, streets, lanes, walkways, sidewalks, and boulevards within the jurisdiction of the Municipality; Utility shall include [list all utilities currently in road allowance] or such other public or private utility companies permitted by the Municipality to use the roadway. 2. Subject to the terms and conditions herein contained, Canada Post shall: (a) (b) (c) (d) (e) (f) install, erect and relocate, when it deems necessary, Community Mailboxes on concrete pads, only at specific locations on roadways within the Municipality, the suitability of which sites having been established in accordance with Canada Post s location criteria and subsequently reviewed and approved by the Municipal Official (which review will be expeditious and which approval shall not unreasonably be withheld) in accordance with the details which are attached hereto as Schedule A, which Schedule shall form part of the Agreement, Municipal consents and Right-of-Way occupancy permits are required; at its expense, satisfactorily maintain such Community Mailboxes, including concrete slabs and access pads, landscaping and Community Mailbox sites and including, without limitation, general upkeep and litter control on a regular basis; provide, at its own expense, for snow clearing of the areas to connect the road and/or sidewalk to the Community Mailboxes to provide access thereto during the winter for the public; provided, however, that no snow shall be placed on any traveled portion of the roadway or sidewalk by Canada Post or its contractor; indemnify and save harmless the Municipality from and against all claims for injury or damage by whomsoever made, brought or prosecuted, in any manner based upon, arising out of or in any way attributable to the construction, installation, maintenance or use of the Community Mailboxes, except those arising out of the negligence of the Municipality; assume all loss, injury or damage and risk of loss, injury or damage to any works of the Municipality or that of any public utility which may be in, on, over or under the roadway, at the location of the Community Mailboxes, arising out of the construction, maintenance or repair of the said Community Mailboxes, except for that arising out of negligence of the Municipality or any public utility; remove the relay (grey) boxes from the roadways within the Municipality after the Community Mailboxes are active;

27 27 3 (g) provide notification of schedule for the transitional removal of mailing (red) boxes from the roadways within the Municipality. 3. Should the Municipal Official not approve the suitability of any site for the installation, erection or relocation of Community Mailboxes or should the Municipal Official, in future, desire that any Community Mailbox erected or installed by Canada Post upon a roadway pursuant to the terms of this Agreement, be relocated, the Municipal Official shall immediately so notify Canada Post in writing and such notice shall set forth the reasons for such disapproval or desire for relocation. Forthwith upon receipt of such notice, Canada Post and the Municipal Official shall work together in good faith to expeditiously resolve the Municipality s concerns and objectives in this regard and, if required, select an alternative location meeting the approval of the Parties as herein provided. Upon removal of any Community Mailbox from the roadway, Canada Post shall satisfactorily restore the affected portion of the roadway to a standard equivalent to the condition of the roadways in its vicinity, and upon failure of Canada Post to restore the affected portion of the roadway, the Municipality, upon advance notice in writing to Canada Post, may do so at the expense of Canada Post which undertakes and agrees to pay to the Municipality such expenses (including supervisory and clerical work) on demand. 4. Canada Post may at any time, at its sole discretion and for any reason, give notice in writing to the Municipal Official of its intention to remove any or all of the Community Mailboxes from the roadways. Upon removal of any or all Community Mailboxes from the roadways, Canada Post shall satisfactorily restore the affected portion of the roadways to a standard equivalent to the condition of the roadways in its vicinity, and upon failure of Canada Post to restore the affected portion of the roadways, the Municipality, upon advance notice in writing to Canada Post, may do so at the expense of Canada Post which undertakes and agrees to pay to the Municipality such expenses (including supervisory and clerical work) on demand. All notices in writing referred to herein shall be conclusively deemed to have been received three (3) days after the date of mailing. 5. Canada Post acknowledges and agrees that the Municipality is the owner of and has jurisdiction over the roadways within the Municipality affected by this Agreement and that the Municipality reserves the right to use the roadway at or on which a Community Mailbox is located for the purposes of constructing and maintaining therein sewers, water mains, electric light and power conduits and cables, telephone conduits, gas lines and all other services and appliances, whether existing or placed therein in the future, and whether under its control or the control of a public utility or other government authority. If the Community Mailbox is in conflict with a reconstruction project within any roadway of the Municipality, Canada Post shall temporarily relocate and anchor any such Community Mailbox to a location in as close proximity to its original site as reasonably possible for continued use in a safe manner prior to the start of any such work. Canada Post shall restore the Community Mailbox to its original location at the conclusion of the reconstruction project. 6. If, in the event of an emergency, it becomes necessary for Canada Post to do work on, across or along any roadways without consultation with the Municipal Official, then Canada Post shall, as soon as reasonably possible, provide the Municipal Official with details of the emergency and the work done in response thereto. In such emergency situations, Canada Post shall expeditiously restore the roadway to a condition as near as reasonably possible to

28 28 4 the condition it was prior to the start of any such work. Upon failure of Canada Post to so restore the roadway, then the Municipality may do so and charge the cost of doing so back to Canada Post. Restoration includes but is not limited to any required repair to the roadway concerned by reason of any settlement of the original restoration work by Canada Post. 7. If, in the event of an emergency, it becomes necessary for the Municipality or other utility to work at any location of a Community Mailbox without the permission of Canada Post, the Municipality shall, as soon as reasonably possible or within 24 hours notice to the Municipality by the utility, provide Canada Post with details of the emergency and the work done in response thereto. In such situations the Municipality or the utility, as the case may be, shall temporarily relocate and anchor any such Community Mailbox in as close proximity to its original site as reasonably possible, having regard to the temporary nature of the relocation to facilitate its continued use in a reasonable and safe manner. The Municipality or the utility, as the case may be, shall expeditiously restore the Community Mailbox location to a condition as near reasonably possible to the condition prior to the start of any such work. 8. Canada Post shall, at its own cost and expense, cause any and all liens or privileges registered pursuant to applicable laws relating to construction liens or privileges on municipal property for labour, services or material alleged to have been furnished or to have been charged by or for Canada Post or anyone on its behalf on the roadways or any improvements or facilities therein or thereon, to be paid, satisfied, released, cancelled and vacated within thirty (30) days after the Municipality shall have sent to Canada Post written notice by prepaid post of any claim for such lien or privilege. Provided, however, that in the event of a bona fide dispute by Canada Post of the validity or correctness of any claim for any such lien or privilege, Canada Post shall not be bound by the foregoing but shall be entitled to defend against the same in any proceedings brought in respect thereof after first paying into court the amount claimed and such costs as the court may direct and registering all such documents as may be necessary to discharge such lien or privilege, or providing such other security in respect of such claim as will result in the discharge of such lien or privilege. In respect to such liens or privileges, Canada Post in addition hereby covenants and agrees to indemnify and keep indemnified the Municipality of all liability or judgments arising out of any liens or privileges registered as a result of the construction of a Community Mailbox and its related facilities by Canada Post, its contractors, subcontractors, material suppliers and workers. 9. Any notice required to be given to the Municipality hereunder shall be sufficiently given personally or delivered or sent by prepaid priority courier addressed to: The Corporation of the City of St. Thomas 545 Talbot Street P.O. Box 520, City Hall St. Thomas, ON N5P 3V7 Attention: CAO/Clerk and any such notice, if mailed, shall be deemed to have been received by the Municipality on the second business day after the date on which it shall have been so mailed. Any notice required to be given to Canada Post hereunder shall be sufficiently given personally or delivered or sent by prepaid courier addressed to:

29 29 5 CANADA POST CORPORATION and any such notice, if mailed, shall be deemed to have been received by Canada Post on the second business day after the date on which it shall have been so mailed. 10. This Agreement incorporates all the terms and conditions governing the installation, erection and relocation of Community Mailboxes on roadways within the Municipality and there is no representation or collateral agreement affecting this Agreement other than as expressed herein in writing. 11. This Agreement may not be assigned or transferred by either party without the prior written consent of the other party. 12. This Agreement shall be binding upon the Parties hereto, their successors and assigns. IN WITNESS WHEREOF the Parties have caused their respective corporate seals to be hereto affixed as attested by the hands of their respective proper officers in that behalf the day of the year first above written. THE CORPORATION OF THE CITY OF ST. THOMAS Per: Heather Jackson, Mayor Per: Wendell Graves, CAO/Clerk CANADA POST CORPORATION Per:

30 30 6 SCHEDULE A STANDARDS AND GUIDELINES FOR THE INSTALLATION OF COMMUNITY MAILBOXES (CMBs) Factors under Cnsideration for a CMB Site Location are: Safety is the number one concern when Community Mailboxes are being sited. The boxes will be unobtrusive and located as close a possible to the customers that pick up their mail at that location. Where possible on public roadways, the CMBs will be located on the sides of corner lots, away from windows and driveways and close to street lighting. The CMBs will be set back from intersections to provide clear sight lines. Where walkways or other public spaces are available, the CMBs will be placed in areas where snow removal will not be an issue. When placing CMBs on private property, such as strip malls, convenience stores and gas stations, Canada Post will seek permission from the land owner. The CMBs will be situated a minimum of 9 metres from an intersection and 3 metres from a driveway. The CMBs will be situated with a minimum 3 metres clearance from all hydrants, hydro transformers and utility poles. Where this clearance cannot be provided, Canada Post shall acquire approval from the applicable utility owner. Canada Post will avoid where possible placing CMBs in front of schools and in no stopping zones. The CMBs can be placed in areas without sidewalks or curbs, and where necessary, Canada Post will install culverts and retaining walls to facilitate drainage. All CMB sites will meet accessibility standards. Engineering Drawing Standards (attached) for CMB Installation are: A Gravel Shoulder B Sidewalk Road Facing Access C Sidewalk Boulevard Access D Mountable/Rollover Curb E Vertical Barrier Curb Note: Site specific engineering drawings will be provided for CMB special installations that require a retaining wall, culvert, etc.

31 31 Report No. Corporation of the ES90-15 File No. City of St. Thomas Meeting Date: Directed to: Mayor Jackson and September 21, 2015 Members of City Council Date Authored: August 25, 2015 Department: Environmental Services Attachments: Prepared by: Justin Lawrence, Director, Environmental Services & City PIC Information Package Engineer (including Comment Sheet) Subject: Talbot Street - Centennial Avenue to approximately 300 metres Westerly - Sanitary Sewer Installation and Road Restoration - Public Information Centre Results Recommendation: THAT: Report No. ES90-15 be received as information. THAT: The results of the Public Information Centre held on May 20, 2015 for Talbot Street - Centennial Avenue to approximately 300 metres Westerly - Sanitary Sewer Installation and Road Restoration project be accepted. Origin: A Public Information Centre (PIC) was held on Wednesday, May 20, 2015 at City Hall in Room 204 from 7:00 to 8:30 pm. Four attendees representing three properties in the City (plus one attendee representing one property located in the Municipality of Central Elgin) registered at the PIC. Two Engineering Division staff, the retired Environmental Services Director/City Engineer, and the Consulting Engineer from AECOM were available to discuss the project details. Engineering staff hand delivered and mailed notification to all City residents/businesses/property owners located on the north side of Talbot Street within the proposed construction area in advance of the PIC. An ad for the upcoming PIC was published in the St. Thomas Times-Journal, and also posted on the City web site and Facebook page. The PIC gave the opportunity to area residents, businesses and property owners to familiarize themselves with the proposed installation of a new sanitary sewer and new sanitary private drain connections to property line, and the surface roadway restoration. The presentation boards included: Colour Aerial Photo Overview of Area; Proposed Servicing Plan/Profiles; and Typical Road Cross- Sections. An information package including comment sheet (copy attached) was provided requesting input for consideration by the City and the Consulting Engineer prior to construction. The noted PIC information package provided a summary of the scope of the project and other general information, and was subsequently delivered or mailed to the residents, businesses and property owners that did not sign the registration form at the PIC. Analysis: A total of three comment sheets and one have been received to date regarding the project. Discussions were also held at, and subsequent to, the PIC. Upon review, Engineering staff provides herewith a summary of replies: 1. The proposed sanitary servicing costs which are to be paid by the adjacent City properties on the north side of Talbot Street were expressed to be too high. Relief was requested by the property owners similar to what occurred for the City sanitary sewer project to the west. (4) The referenced adjacent Talbot Street project was completed in 2008 where Council authorized the use of Federal Gas Tax (FGT) funds to reduce sanitary sewage costs to benefitting property owners. At the April 7, 2015 Council Meeting, Report ES24-15 prepared by the retired Environmental Services Director/City Engineer was received and discussed concerning the East Side Development Area Sanitary Sewer Servicing project. A request was made to investigate the possibility of using FGT funds to alleviate some of the sanitary sewer installation costs to the City property owners. 2. A request for installing a larger water service to property line was made. (1) The Consulting Engineer will request a price from the Contractor to undertake this extra work and will advise the property owner. If the property owner is agreeable to the cost, it is their responsibility to reimburse the City. 3. An inquiry for increasing the size of the sanitary private drain connection from 150 to 200 mm, or installing a second sanitary service to the property line was received. (2)

32 32 The Consulting Engineer will request a price from the Contractor for the increase in pipe size and maintenance hole connection, and also advise the property owner of the tendered unit price for the installation and restoration of a second sanitary service. If the property owner is agreeable to either cost, it is their responsibility to reimburse the City. 4. Past concern identified with the existing storm drainage system of ditches and culverts. (1) Investigation and remediation of other infrastructure is not part of this project scope. However, the north curb/gutter will be extended to intercept road drainage where possible within the disturbed area of sanitary sewer installation. Other drainage issues will be investigated by the Consulting Engineer and minor remedial work may be undertaken such as existing storm sewer spot repairs. 5. Inquiries related to drainage concerns within the Municipality of Central Elgin (MCE). (1) The Consulting Engineer noted the concerns and would investigate and respond through the MCE. The Consulting Engineer is considering and investigating comments received at, and following the PIC, for any changes to the previously tendered project. A submission has been made by the Consulting Engineer on behalf of the City and MCE to the Ministry of Transportation for work within the Talbot Street/Highway #3/Centennial Avenue intersection, and approvals are still pending. As a result, the Contractor may delay the Phase 3, Stage 5 work until the spring of An Environmental Compliance Approval has been received from the Ministry of Environment and Climate Change previously for the new sanitary sewer system. Financial Considerations: Engineering staff will investigate funding options for this sanitary sewage project and submit a separate report to Council based on final engineering and construction costs, prior to the Public Notice and Meetings to impose a Fees By-law under Part XII, Section 391 of the Ontario Municipal Act Options for payment will be provided to the property owners. A suggested scenario is presented. FGT funds of $170,000 were used on the adjacent Talbot Street project of approximately 400m in length. Given the current project is approximately 300m in length, the percentage of FGT funds would be $127,500, similarly. The following table provides an estimate of the cost of servicing that would be attributable to each of the benefitting seven (7) property owners on the north side of Talbot Street using FGT funds of $127,500. As presented in Report ES24-15, the basis of cost apportionment is by property area and for an estimated total construction cost of $313,000 for sewage collection and a cost of $41,466 for the construction of the ESDA Phase 1 works including the sanitary sewage pumping station, sanitary forcemain and trunk gravity sanitary sewers: Address Area (Hectares) Sewer Installation Phase 3, Stage 5 estimated cost ($) Reduced Sewer Cost using FGT funds ($) Pumping Station and Trunk Sewers Phase 1 ($) Original Cost per Address ($) Reduced Cost per Address ($) 1237 Talbot ,843 25,391 5,676 48,519 31, Talbot ,040 16,618 3,715 31,755 20, Talbot ,312 56,487 12, ,939 69, Talbot ,109 62,886 14, ,136 76, Talbot ,275 3, ,974 3, Talbot ,543 13,360 2,986 25,529 16, Talbot ,878 7,632 1,706 14,584 9,338 Total $313,000 $185,500 $41,466 $354,466 $226,966 The use of $127,500 in FGT funds to reduce the property owner s share of the sanitary sewage works for this project would need to be approved by Council in the 2016 Capital Budget. Respectfully Submitted, Justin Lawrence, P. Eng., Director of Environmental Services & City Engineer cc: Jeff Kelso, P.Eng., Project Engineer, AECOM Reviewed By: Treasury Env Services Planning City Clerk HR Other ~2~

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38 Directed to: 38 Corporation of the City of St. Thomas Mayor Jackson and the Members of City Council Report No. ES96-15 File No. Meeting Date: September 21, 2015 Date Authored: August 27, 2015 Department: Environmental Services Prepared By: Michelle Shannon, Waste Management Coordinator Subject: Proposed Amendments to By-law Recommendation: Attachment -Amended Schedule E to Waste Management By-law -Amended Private Property Agreement THAT: Report ES96-15, Proposed Amendments to By-law be received for information and, THAT: Council authorize the preparation of a draft amendment to By-Law reflecting changes to Schedule E Private Property Policy and Agreement as outlined in Report ES96-15 Background: In 2010, Council passed the Waste Management By-law to establish a common approach to providing services throughout the City. A key component of the by-law was Schedule E Private Property Policy and Agreement. Generally, the City s waste collection contractor does not provide service on private property. However, private property owners may apply to have the City waste collector enter onto their private property for collection purposes. Schedule E outlines a set of guidelines that must be met by a private property owner prior to the City s contractor being able to enter the property. In 2010, there were 10 existing private property developments that were not receiving waste pickup as part of the City s collection contract. Although, the 10 sites do not meet all requirements of Schedule E, Council agreed to allow these sites to be included with the caveat that they sign the Indemnity Agreement and that all future developments meet the requirements. Analysis: The intention of Schedule E of By-law is to minimize the risk and liability to the City and its contractors by entering into developments that are not designed for the movements of large vehicles on a regular basis. Schedule E requires that properties must allow the through passage of the collection vehicles or at a minimum have a designated turning area. Not all collection vehicles are operated with 2 employees as such the vehicles with only 1 operator are restricted to minimal reversing movements. In an effort to encourage development, an amendment of Schedule E is proposed to allow the City to exercise discretion in this matter. In line with 4.17 of the waste collection services contract between the City and GFL Environmental, prior to receiving site plan approval each new development will be reviewed by staff and the contractor to reach agreement on the feasibility of providing collection services. Further to section 4.17, the contractor may be required to provide alternate vehicles arrangements to collect private laneways or road in a safe and efficient manner at the discretion of the City Representative. Respectfully submitted, Michelle Shannon Waste Management Coordinator, Environmental Services Reviewed By: Treasury Env Services Planning City Clerk HR Other

39 39 SCHEDULE E PRIVATE PROPERTY POLICY AND AGREEMENT The City of St. Thomas operating practice for collection of Waste, Recyclables and Organics is that Collection Services are not provided to or on private property/roadways. However, Collection Services may be provided to privately owned roadways and properties including Multi-Residential Properties upon review by the City and in consultation with the Collection Contractor. Some such Collection Services are subject to future contractual arrangements with City contractors and are not available under contracts in place at the time of the passing of this By-Law. To provide for consistency as increased Collection Services can be made available by the City, and in order to establish a common approach for providing Collection Services on privately owned property throughout the City of St. Thomas the following shall apply. The City of St. Thomas, or its designated Contractors, may enter private property for Collection Services provided that: 1. The City has determined that the Private Roadways or private lands to be used by collection vehicles are physically satisfactory; and 2. The Owners or occupants of the private property have executed the required Application, Indemnity Agreement and Collection Services Agreement with the City. If it is determined that entry onto private property is not feasible and/or the required Indemnity and Collection Service Agreements have not been executed, the City may refuse to enter the private property/roadways for the collection of Collectable Material and may at its own discretion determine alternate collection arrangements, if any form of the Collection Services can be offered. Assessment of Eligibility for Entry on Private Property To determine the eligibility for entry on to private property for collection the following criteria shall apply: 1. The physical ability to provide Collection Service on the private property (new or existing development) is based on the City s contractual arrangement with its Collection Contractor(s) and the City s determination of safety, risk/liability factors and the Collection Contractor s ability to access the proposed location. The roadway, private parking area or other land shall be assessed by the City and/or its contractor for the following requirements: i. The Private Roadways/Properties must should be designed to permit access to and egress from Collection Locations without reversing the Collector s vehicle and must provide unobstructed access to materials to be collected ii. For developments that do not permit through passage, a turnaround area will be required iii. Private Roadways/Properties or access lands must have a minimum width of 6.00 meters iv. The overhead clearance must meet or exceed the standards prescribed in the Ontario Highway Traffic Act. Overhead clearance throughout the laneway must be a minimum of 4.4m v. Turning radii onto the laneway must be a minimum of 9.5m inside and 14m outside vi. The Private Roadway/Property must be maintained and in good surface repair and clear of ice and snow For safety and liability reasons, the City requires prefers that a private roadway be designed to permit a collection vehicle to service areas without the need to reverse. In the case where through passage is not possible The City will consider allowing reverse movements of the contractor. However, this is at the sole discretion of the City. The City will also consider the use of a turnaround area for the collection vehicles. The area must be dedicated specifically for the turning movements of collection vehicles and shall have appropriate signage indicating that parking will not be permitted in the area required by the collection vehicles. Repeated obstruction of the turnaround area will result in loss of curbside Collection Services. 2. A properly executed Indemnity Agreement and Collection Service agreement or Multi-Residential Collection Service agreement must be obtained from all private property owners prior to commencement or continuation of Collection Services where access for collection is on a Private Roadway or property. 3. A site plan of the private property, must be prepared at the Owner s expense, showing the Collection Location(s), access route and facility(ies), and detailing the geometric requirements in compliance with the site access criteria listed under 1 above.

40 40 AGREEMENT FOR COLLECTION SERVICES AT MULTI-RESIDENTIAL PROPERTIES UNDER BY-LAW NO , WASTE DIVERSION AND CURBSIDE COLLECTION BY-LAW 545 Talbot Street P.O Box 520 City Hall St. Thomas Ontario N5P 3V7 THIS AGREEMENT made the day of 20. BETWEEN: (the Owner ) (Full Legal Name(s) of Property Owner(s)) AND The Corporation of the City of St. Thomas (the City ). WHEREAS: 1. The Owner has applied to the City for Collection Services for a Multi-Residential Property, the address and legal description being: (the Property ); (Municipal Address) (Brief Legal Description) 2. The Collection Services offered by the City are as described in, and subject to, City By-Law No and the City s related policies, both as may be amended from time to time; 3. The City has approved the application of the Owner for full or partial Collection Services 4. The Parties now wish to enter into an agreement to describe these matters and the terms and conditions which will apply; NOW THEREFORE THIS AGREEMENT WITNESSETH that in consideration of the promises and the mutual covenants and agreements herein contained it is herby agreed by and between the parties hereto as follows: 1. Definitions 1.1 In this Agreement a word or expression which is defined in the Waste Diversion and Curbside

41 41 Collection By-Law (the By-law ) shall, when used in this Agreement, have the same meaning assigned to such term in the By-law. 1.2 The City shall include the Corporation of the City of St. Thomas and those officers and employees of the City, and all agents, Collection Contractors and Collectors to whom the City may delegate tasks or responsibilities in relation to Collection Services. 1.3 Collection Services, in addition to the definition prescribed in the By-Law, shall, to the extent applicable in this Agreement, have the following limited meaning relevant to the Property under this Agreement. The Collection Services to be provide by the City for the Property at the request of the Owner, as approved by the City, are: Curbside Collection Services on private (non-municipal) lands for: Waste,(where applicable) Recyclables, Organics, 1.4 Bulk Receptacles, means containers for Waste, Recyclables and/or Organics (owned by the City or by the Owner as provided in this Agreement) for the collection of Collectable Materials generated by residents of Multi-Residential Properties not appropriate for individual household curbside Receptacles. 2. Collection 2.1 The City will collect Recyclables no more than once every two weeks and on such days as the City chooses in the Director s discretion, save and except for those Multi-Residential Properties approved for any additional pickup, at the discretion of the Director. Any additional Recyclables collection shall be at the Owner s own expense. 2.2 The City will collect Organics no more than once every two weeks, and on such days as the City shall choose. Any additional Organics collection shall be at the Owner s own expense. 2.3 Recycling and Organics shall be separated and set out in compliance with the City s Waste Diversion and Curbside Collection By-Law and shall be placed in the receptacles provided by the City. 2.4 Only the materials as described in Schedule B of the Waste Diversion and Curbside Collection By- Law shall be placed in the Recycling Receptacle for collection by the City. 2.5 Only the materials as described in Schedule C of the Waste Diversion and Curbside Collection By- Law shall be placed in the Organics Receptacle for collection by the City. 2.6 Building and renovation materials shall not be included in the Recycling and Organics to be collected by the City. 3. Receptacles 3.1 For Curbside collection the Owner/residents of the Property shall use receptacles in accordance with the By-law. 3.2 Where Bulk receptacles are required for the Property, the City is willing to provide adequate Bulk Receptacles for the Property, to be utilized for the collection of Collectable Materials generated by

42 42 residents of the Property. All such Bulk Receptacles remain the property of the City. The City is not responsible for lost, stolen or damaged Bulk Receptacles. 3.3 The Owner may provide appropriate and physically adequate Bulk Receptacle(s) for collection of Collectable Materials. The suitability of the Bulk Receptacle(s) will be determined by the Director, who may refuse collection of such Receptacles if he/she deems such Receptacles to be inadequate for Collection Services. The City is not responsible for lost, stolen or damaged Bulk Receptacles 3.4 The Owner shall be solely responsible at the Owner s expense for maintaining all Receptacle(s), including those owned by the City, in good order and for their replacement. The City will not collect from damaged household or Bulk Receptacles. 3.5 Waste, Recycling and Organics Bulk Receptacle(s) shall be monitored by the Owner or his/her designate daily to prevent overflow problems. 3.6 Waste, Recycling and Organics Bulk Receptacle(s) shall be unlocked, free of contaminating materials and placed at the Collection Location on collection days by 7:00am and not before 6:00pm on the day prior to collection days. 3.7 Waste, Recycling and Organics Bulk Receptacle(s) shall be stored in an area that is accessible and convenient for the Property residents to use. Due to access limitations, the storage location may differ from the Collection Location. Both storage and Collection Locations must be approved by the Director. 4. Access 4.1 Where the Owner requests a Collection Location(s) on a Private Roadway or otherwise within the boundaries of the Property, the Owner agrees to provide the City, its personnel, agents, contractors, and collection vehicles such reasonable access to the Property as may be necessary or deemed advisable by the City for the collection and inspection of Collectable Material as provided herein. 4.2 The Collection Location shall be at the municipal Curbside unless otherwise approved by the Director. 4.3 The Owner agrees to maintain the following requirements of the By-law: i. The Private Roadway(s) Property access route must should be designed to permit access to and egress from Collection Locations without reversing the Collector s vehicle and must provide unobstructed access to materials to be collected. ii. For developments that do not permit through passage, a turnaround area will be required. A turnaround area must be dedicated specifically for the turning movements of collection vehicles and shall have appropriate signage indicating that parking will not be permitted in the area required by the collection vehicles. iii. Private Roadways or access lands on Private Property must have a minimum width of 6.00 meters. iv. The overhead clearance must meet or exceed the standards prescribed in the Ontario Highway Traffic Act. Overhead clearance throughout the laneway must be a minimum of 4.4m. v. Turning radii onto the laneway must be a minimum of 9.5m inside and 14m outside. vi. The Private Roadway must be well maintained in good surface repair and clear of ice and snow. 5. Indemnification 5.1 The Owner agrees to execute and deliver the Indemnity Agreement to the City in the form

43 accompanying this Agreement and shall inform the Owner s insurer of the content and purpose of the Indemnity Agreement Waiver of Claims 6.1 The Owner agrees that for purposes of accessing the Property, the City and its Collection Contractor(s), their respective personnel and the collection vehicles may use the driveway, ramp, loading and parking areas on the property for the purposes of the Recyclables and Organics Collection Services and the Owner hereby waives any claims for damages that may arise including without limitation, damage to any driving surfaces, curbs, walls or boulevards or structures that may be located under such areas or any related loss,(including economic loss), as a result of such usage, save and except any such claims or damages caused by the negligence of the City or its officers, employees, consultants, agents, contractors or subcontractors. 6.2 The Owner agrees that the City or those for whom it is at law responsible are not responsible for any damage to privately owned Waste, Recycling and Organic Receptacles. 6.3 The Owner further agrees that the above waiver of claims by the Owner shall survive the termination of this Agreement. 7. Acceptance of Terms 7.1 The Owner agrees to the terms and conditions of the Waste, Recyclables and Organics Collection Services as provided in this Agreement and further agrees that the Director reserves the right to change the collection terms, times, conditions and requirements at any time on reasonable notice. 7.2 The Owner agrees that failure to comply with any of the terms, conditions and requirements of this Agreement shall, at the City s option, result in the immediate termination of Collection Services. 7.3 Except to the extent specifically modified by the terms of this Agreement, all applicable portions of the By-law shall govern the Collection Services provided under this Agreement. The Property Owner agrees that a contravention of the By-law shall be a breach of this Agreement. 8. Providing Copies 8.1 The Owner agrees that it shall disclose and provide a copy of the description of the Waste, Recyclables and Organics Collection Services, together with a complete copy of this Agreement, to all current unit owners and or household residents in the Property and to every future purchaser or resident of the units. 8.2 In the event of an agreement of purchase and sale or of any other intended transfer of ownership of the Property, the Owner shall provide a full copy of the Agreement and any amendments to the proposed purchased or transferee in advance of such agreement or transfer. 9. Notification of Change in Contact Information 9.1 The Owner shall notify the Director of any changes to the Owner s or authorized agent s contact information.

44 10. Terms Severable If any part of this Agreement is held to be unenforceable for any reason, in any circumstance, the parties agree that such part shall be severable and all remaining parts shall be valid and enforceable. 11. Agreement Binding 11.1 This Agreement shall enure to the benefit of and be binding upon the heirs, executors, trusts, transferees, successors and assigns of each of the parties hereto Unless amended or terminated under the terms of this Agreement, the Owner hereby undertakes to disclose this Agreement to any purchaser or other successor in title of the Property No amendment to this Agreement shall be effective unless expressed in writing and executed by the parties No failure to enforce any term of this Agreement nor any acquiescence in respect to a failure to comply with any term or condition herein shall waive or amend a party s right to enforce this Agreement and require full compliance. 12. Period of Agreement, Termination and Suspension 12.1 This Agreement shall be for a period of one year and shall automatically renew each year unless terminated by either party. The renewal of this agreement shall be upon the same terms and conditions as set out herein, except as specifically varied between the parties in writing The City may terminate or suspend this Agreement where the Owner, the Owner s property manager or Owner s agent fails to fulfill the requirements of this Agreement, the accompanying Indemnity Agreement or the By-Law. In the event that the City perceives such a breach or failure, notification in writing will be provided to the Owner or the Owner s authorized agent including notification of a date not less than thirty days after the notice, after which date the City may elect to terminate if the default has not been satisfactorily remedied in the opinion of the Director. 13. Law Governing This Agreement 13.1 No action shall be commenced or continued on any matter arising out of or connected with this Agreement in any other court than a court of competent jurisdiction of the Province of Ontario or on appeal to the Supreme Court of Canada from the appropriate court of Ontario This Agreement shall be governed by and interpreted with the laws of Ontario. THE OWNER Per: Office: THE CORPORATION OF THE CITY OF ST. THOMAS SEAL Heather Jackson, Mayor Wendell Graves, CAO/City Clerk

45 45 AGREEMENT TO INDEMNIFY UNDER BY-LAW NO , WASTE DIVERSION AND CURBSIDE COLLECTION BY-LAW 545 Talbot Street P.O Box 520 City Hall St. Thomas Ontario N5P 3V7 THIS AGREEMENT made the day of, 20 BETWEEN: (Name of Property Owner) hereinafter referred to as the Owner or the Indemnitor. (Address of Property Owner) AND: The Corporation of the City of St. Thomas (the City ). WHEREAS: 1. The Owner has applied for Collection Services for a Multi-Residential Property, the address and legal description being: (the Property ); (Municipal Address) (Brief Legal Description) 2. The Owner has requested that the City enter onto the Owner s said lands in connection with the Collection Services; 3. The City has approved the Owners Application for Collection Services to the Property; 4. The City and the Owner have entered into an Agreement for Collection Services for Multi-Residential Properties; 5. Under the terms of the Agreement for Collection Services for Multi-Residential Properties and the Waste Diversion and Curbside Collection By-law, the obligation of the City to provide Collection Services is subject to the condition that the Owner execute and deliver to the City an Indemnity Agreement in a form satisfactory to the City;

46 46 NOW THEREFORE THIS AGREEMENT WITNESSETH that: 1. Definitions 1.1 In this Agreement each term defined in the Waste Diversion and Curbside Collection By-law shall, where used in this Agreement, have the same meaning as assigned to such term in that By-law. 1.2 The City shall include the Corporation of the City of St. Thomas and those officers and employees of the City, agents, Collection Contractors and Collectors to whom the City may delegate tasks or responsibilities in relation to Collection Services. 2. Insurance 2.1 In consideration of Waste, Recyclables and Organics Collection Services for the Property of the Owner, the Owner on behalf of all unit owners, occupants and invitees on or in the Property, and the heirs, executors, administrators, successors, transferees and assigns of such owners, occupants and invitees, agrees to maintain in full force and effect, throughout the currency of this agreement, a Commercial General Liability Policy. 2.2 The Commercial General Liability Policy shall cover, but not be limited to, bodily injury, personal injury, property damage, contractual liability, owners and contractors protective. 2.3 The limit of liability of the Commercial General Liability Policy shall not be less than $3,000,000 per occurrence. 2.4 The City shall be added as an additional insured to the Commercial General Liability Policy and a Certificate of Insurance shall be presented to the City 10 days prior to the Commencement of Collection Service. 2.5 The Commercial General Liability Policy shall be underwritten by insurers licensed to conduct business in the Province of Ontario. 2.6 The Commercial General Liability Policy shall include a cross liability clause and 30 days notice of cancellation. 2.7 The Owner shall ensure that the Commercial General Liability Policy is in full force and effect for the entire period of the Agreement for Multi-Residential Collection Services. 2.8 The Owner agrees to inform the City of any changes to the Commercial General Liability Policy, including but not limited to, cancellation or lapse of the policy, alteration of policy limits, change of the terms of the policy or change in Insurer. 2.9 The Owner shall be responsible for any deductible that may apply to claims under the Commercial General Liability Policy. 3. Indemnification of the City 3.1 In consideration of Waste, Recyclables and Organics Collection Services being provided by the City for the Property of the Owner, the Owner, on behalf of all unit owners, occupants and invitees, and the heirs, executors, administrators, successors, transferees and assigns of the owners occupants and invitees, agrees to Indemnify and hold harmless the City, and its officers, employees, consultants, agents, contractors or subcontractors, from and in respect to all actions, causes of

47 47 action, liabilities, suits, claims and demands which may be brought against or made upon the City, and against all associated losses, damages, costs, expenses whatsoever which may be incurred by, the City and its officers, employees, consultants, agents, contractors or subcontractors in consequence of carrying out Waste, Recyclables and Organics Collection Services on the Property, including but not limited to, damage to pavement, driving surfaces or boulevards, which are caused by entry, egress or reentry of waste collection vehicles except losses, damages, costs or expenses which are caused by the negligence of the City or its officers, employees, consultants, agents, contractors or subcontractors. 4. Law Governing This Agreement 4.1 No action shall be commenced or continued on any matter arising out of or connected with this Agreement in any other court than a court of competent jurisdiction of the Province of Ontario or on appeal to the Supreme Court of Canada from the appropriate court of Ontario. 4.2 This Agreement shall be governed by and interpreted with the laws of Ontario. 5. Period in Force 5.1 This Agreement shall be in force from the date of signing to. OWNER/INDEMNITOR Signature Print Name of Indemnitor(s), Corporation or Condominium Corporation Per: Name and title of office where applicable SEAL Name and title of office where applicable

48 Directed to: 48 Corporation of the City of St. Thomas Mayor Jackson and the Members of City Council Report No. ES97-15 File No. Meeting Date: September 21, 2015 Date Authored: September 10, 2015 Department: Environmental Services Attachment Prepared By: Michelle Shannon, Waste Management Coordinator Subject: Fall Leaf & Yard Waste Collection Recommendation: THAT: Report ES97-15 be received for information, Background: In May 2014 Council approved ES41-15, to move two weeks from the allotted six week fall leaf and yard waste program into the spring. Report: Historically, GFL Environmental provides the curbside collection of leaf and yard waste material during a six week period beginning in October. The collection was originally scheduled to begin October 13, 2015 and published in the 2015 Waste Calendar. Due to the overwhelming need to provide a collection in the spring, 2 weeks were moved into May. As such, the fall collection program will not begin until October and continue through to November Residents will have an opportunity to place organic material out in paper bags or bundles every week on their waste collection day during this period. Only material set out in paper bags will be collected. Material placed out in plastic bags will not be collected and will remain the responsibility of the property owner. Residents are still encouraged to utilize their green cart to their fullest ability. Acceptable Material includes: Grass, leaves, weeds, plants and brush(no longer than 3 feet and no thicker than 2 inches in diameter) Acceptable Set outs include: Material set out in paper yard waste bags weighing no more than 45lbs Bundles of brush weighing no more than 45lbs. Residents will be notified of the change to this program through the City s website, Facebook page, MyFM and will appear in the Times Journal and Weekly News, several times throughout the months of October and November. Try Recycling on Dingman drive in London will be accepting leaf and yard waste from St. Thomas residents free of charge, for those who do not wish to utilize the curbside program. Respectfully submitted, Michelle Shannon Waste Management Coordinator, Environmental Services Reviewed By: Treasury Env Services Planning City Clerk HR Other

49 Directed to: Corporation of the City of St. Thomas Mayor Heather Jackson and Members of City Council Report No. TR File No. Date Authored: 09/15/15 Meeting Date: 09/21/15 Department: Treasury Attachments Prepared By: Subject: Recommendation: It is recommended David G. Aristone, Director of Finance and City Treasurer 2014 Audited Consolidated Financial Statements THAT: Council receive Report TR for information, and further THAT: Council approve the 2014 Audited Consolidated Financial Statements. Background and Comments: Section of the Ontario Municipal Act, requires that: Appendix A 2014 Consolidated Financial Statements Audit Findings Letter A municipality shall, for each fiscal year, prepare annual financial statements for the municipality in accordance with generally accepted accounting principles for local governments as recommended, from time to time, by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants. Section 296 (1) (a) of the Ontario Municipal Act, requires that: A municipality shall appoint an auditor licensed under the Public Accounting Act who is responsible for annually auditing the accounts and transactions of the municipality and its local boards and expressing an opinion on the financial statements of those based on the audit. Attached as Appendix A to this report are the Audited Consolidated Financial Statements for the Corporation of the City of St. Thomas for the year These Financial Statements have been prepared in accordance with prescribed government reporting requirements and have been audited by Graham Scott Enns LLP. The 2014 operating surplus was not available at the time of 2015 budget finalization. As such, the following recommendation was approved by Council on March 30, 2015: That the actual 2014 operating deficit or surplus be funded from, or transferred to the Working Reserve, after confirmation that the 2014 audit process is complete. The attached 2014 Audited Consolidated Financial Statement in Note 6, on page 15, reflects the 2014 operating surplus as $1,447. Given the small amount involved no contribution will be made to the Working Reserve. Robert Foster, Partner from Graham Scott Enns LLP, will attend the September 21, 2015 Council meeting to highlight the audited statements. He, along with staff, will address any questions that members may have. Respectfully submitted, 49 David G. Aristone, CPA, CA Director of Finance and City Treasurer Reviewed By: Treasury Env Services Planning City Clerk HR Other

50 Appendix "A" 50 THE CORPORATION OF THE CITY OF ST. THOMAS Consolidated Financial Statements December 31, 2014 DRAFT

51 51 The Corporation of the City of St. Thomas Consolidated Financial Statements For the year ended December 31, 2014 Table of Contents DRAFT PAGE Independent Auditors' Report 1 Consolidated Statement of Financial Position 2 Consolidated Statement of Operations and Accumulated Surplus 3 Consolidated Statement of Change in Net Financial Assets 4 Consolidated Statement of Cash Flows 5 Notes to the Consolidated Financial Statements 6-25 Consolidated Schedule of Segment Disclosure Schedule of Segment Disclosure 28-30

52 52 INDEPENDENT AUDITORS' REPORT To the Members of Council, Inhabitants and Ratepayers of The Corporation of the City of St. Thomas : Report on the Financial Statements We have audited the accompanying consolidated financial statements of The Corporation of the City of St. Thomas, which comprise the consolidated statement of financial position as at December 31, 2014, and the consolidated statements of operations, and changes in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian accounting standards for public sector entities and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. DRAFT Auditors' Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the consolidated financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated statement of financial position of The Corporation of the City of St. Thomas as at December 31, 2014, and the consolidated statements of operations, and changes in net financial assets for the year then ended in accordance with Canadian accounting standards for public sector entities. St. Thomas, Ontario September 21, 2015 Graham Scott Enns LLP CHARTERED PROFESSIONAL ACCOUNTANTS Licensed Public Accountants -1-

53 53 The Corporation of the City of St. Thomas Consolidated Statement of Financial Position As at December 31, $ $ FINANCIAL ASSETS Cash and short term deposits 59,383,079 68,109,480 Note receivable (Note 3) 7,714,426 7,714,426 Taxes receivable (Note 2) 1,173,958 1,484,812 Accounts receivable (Note 14) 13,855,212 7,152,737 Land held for resale 606, ,624 Investment in Ascent Group Inc. (Note 12) 6,837,619 13,582,580 Total financial assets 89,570,736 98,600,659 LIABILITIES Deferred revenue (Note 10) 24,200,603 22,664,355 Accounts payable and accrued liabilities 9,309,930 11,259,126 Employee benefits payable (Note 7) 9,238,749 8,922,415 Allowance for tax reassessments 1,250,751 2,692,398 Net long-term liabilities (Note 5) 19,480,432 20,839,529 DRAFT Total liabilities 63,480,465 66,377,823 NET FINANCIAL ASSETS 26,090,271 32,222,836 NON-FINANCIAL ASSETS Tangible capital assets (Note 4) 307,765, ,604,666 Inventories of supplies 525, ,518 Prepaid expenses 1,694,852 1,547,058 Total non-financial assets 309,985, ,642,242 ACCUMULATED SURPLUS (NOTE 6) 336,075, ,865,078 The accompanying notes are an integral part of these financial statements -2-

54 54 The Corporation of the City of St. Thomas Consolidated Statement of Operations and Accumulated Surplus For the year ended December 31, 2014 Budget Actual Actual (Note 16) $ $ $ REVENUES Property taxation 44,772,770 44,325,696 42,489,263 Taxation from other governments 192, , ,033 User charges and other revenues 28,558,470 29,412,957 28,530,260 Government transfers: Federal 4,947,570 4,882,782 5,737,125 Provincial 37,270,083 36,966,224 34,588,172 Municipalities 4,771,956 4,441,849 5,530,366 Development charges earned 608, , ,792 Investment interest and dividends 1,237,725 1,306,736 1,289,830 Penalties and interest on taxes 550, , ,954 Developer contributions of tangible capital assets - 1,274,140 1,996,329 Income (loss) from government business enterprise - Ascent Group Inc. (Note 12) - (6,744,961) 1,405,566 DRAFT Total Revenues 122,910, ,142, ,259,690 EXPENSES General government 5,765,483 6,487,469 5,956,266 Protection to persons and property 21,198,581 20,709,072 19,900,734 Transportation services 12,954,634 13,486,697 10,674,161 Environmental services 22,327,762 22,222,875 21,343,627 Health service 5,696,912 6,257,297 5,331,619 Social and family services 35,577,510 34,924,526 33,013,856 Social housing 10,490,977 10,463,191 10,901,956 Recreation and cultural services 7,009,855 6,960,623 7,061,882 Planning and development 1,249,975 1,420,481 1,214,738 Total Expenses (Note 15) 122,271, ,932, ,398,839 ANNUAL SURPLUS (DEFICIT) 638,358 (5,789,614) 7,860,851 ACCUMULATED SURPLUS, BEGINNING OF YEAR 341,865, ,865, ,004,227 ACCUMULATED SURPLUS, END OF YEAR (NOTE 6) 342,503, ,075, ,865,078 The accompanying notes are an integral part of these financial statements. - 3-

55 55 The Corporation of the City of St. Thomas Consolidated Statement of Changes in Net Financial Assets For the year ended December 31, 2014 Budget Actual Actual (Note 16) $ $ $ ANNUAL SURPLUS (DEFICIT) 638,358 (5,789,614) 7,860,851 Amortization of tangible capital assets 11,158,200 11,158,200 11,361,363 Acquisition of tangible capital assets (10,606,372) (10,606,372) (13,885,058) Change in inventories of supplies and prepaid expenses (182,612) (182,612) 218,453 Loss on disposal of tangible capital assets 561, , ,008 Developer contributions of tangible capital assets (1,274,140) (1,274,140) (1,996,329) CHANGE IN NET FINANCIAL ASSETS 295,407 (6,132,565) 4,065,288 NET FINANCIAL ASSETS, BEGINNING OF YEAR 32,222,836 32,222,836 28,157,548 DRAFT NET FINANCIAL ASSETS, END OF YEAR 32,518,243 26,090,271 32,222,836 The accompanying notes are an integral part of these financial statements -4-

56 56 The Corporation of the City of St. Thomas Consolidated Statement of Cash Flows For the year ended December 31, $ $ OPERATING ACTIVITIES Annual surplus (deficit) (5,789,614) 7,860,851 Items not involving cash: Amortization of tangible capital assets 11,158,200 11,361,363 Loss on disposal of tangible capital assets 561, ,008 Developer contributions of tangible capital assets (1,274,140) (1,996,329) Change in employee benefits 316,334 (205,451) Equity loss (income) from Ascent Group Inc. 6,744,961 (1,405,566) 11,717,714 16,120,876 Change in non-cash assets and liabilities (Note 15[a]) (8,478,646) 4,387,398 DRAFT 3,239,068 20,508,274 CAPITAL ACTIVITIES Tangible capital asset and assets under construction additions (10,606,372) (13,885,058) INVESTING ACTIVITIES Dividends from Ascent Group Inc. (Note 12) - 250,000 FINANCING ACTIVITIES Long-term debt principal repayment (2,191,010) (2,100,179) Proceeds from issue of long-term debt 831,913 2,380,437 (1,359,097) 280,258 NET CHANGE IN CASH AND CASH EQUIVALENTS (8,726,401) 7,153,474 OPENING CASH AND CASH EQUIVALENTS 68,109,480 60,956,006 CLOSING CASH AND CASH EQUIVALENTS 59,383,079 68,109,480 The accompanying notes are an integral part of these financial statements -5-

57 57 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, 2014 The City of St. Thomas is a municipality in the Province of Ontario. It conducts its operations guided by the provisions of provincial statutes such as the Municipal Act, the Municipal Affairs Act and related legislation. 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements of the Corporation of the City of St. Thomas (the "City") are prepared by management in accordance with Canadian accounting standards for public sector entities. Significant aspects of the accounting policies adopted by the City are as follows: Reporting Entity The consolidated financial statements reflect the assets, liabilities, revenues, expenses of the reporting entity. The reporting entity is comprised of all organizations, committees and local boards accountable for the administration of their financial affairs and resources to the City and which are 100% owned or controlled by the City. Consolidated Entities DRAFT The following local boards are consolidated: The St. Thomas Public Library Board St. Thomas Economic Development Corporation St. Thomas Downtown Improvement Area Elgin and St. Thomas Housing Corporation Inter-departmental and inter-organizational transactions and balances between these organizations are eliminated. Proportionate Consolidation The Elgin-St. Thomas Health Unit, Elgin Area Primary Water Board and Elgin Area Secondary Water Board have been consolidated on a proportionate basis. The Elgin-St. Thomas Health Unit is proportionately consolidated based on the Municipalities share of contributions which amount to 41%. The Elgin Area Primary Water Board and Elgin Area Secondary Water Board are proportionately consolidated based upon the water flow used by our Municipality in proportion to the entire flows provided by the joint boards. This amounts to 30.92% and 53.57% respectively. -6 -

58 58 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Equity Accounting The investment in Ascent Group Inc. (a Government Business Enterprise) is accounted for on a modified equity basis, consistent with the generally accepted accounting treatment for government business enterprises. Under the modified equity basis, the business enterprise's accounting principles are not adjusted to conform with those of the City, and inter-organizational transactions and balances are not eliminated. The City recognizes its equity interest in the annual income or loss of Ascent Group Inc. in its consolidated statement of operations with corresponding increase or decrease in its investment asset account. Any dividends that the City may receive from Ascent Group Inc. will be reflected as a reduction in the investment asset account. Accounting for School Board Transactions Although the City collects taxation on behalf of the School Boards, the taxation, other revenues, expenses, assets and liabilities with respect to the operations of the school boards are not reflected in these statements. Trust Funds DRAFT Trust funds and their related operations administered by the City are not included in these consolidated financial statements. Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable which include user fees for recreation, transit, licensing and water and sewer charges. Expenses are recognized as they are incurred and measurable based upon receipt of goods or services and/or the creation of a legal obligation to pay. Government Transfers Government transfers are recognized in the consolidated financial statements as revenues in the financial period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met including performance and return requirements, and reasonable estimates of the amounts can be determined. Any amount received but restricted is recorded as deferred revenue in accordance with Section 3100 of the Canadian accounting standards for public sector entities and is recognized as revenue in the period in which the resources are used for the purpose specified. In addition, the City periodically receives senior government capital funding in the form of infrastructure grants and receives ongoing funding from both senior levels of government as a result of an allocation of the gas tax funds. -7 -

59 59 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Deferred Revenue Government transfers, contributions and other amounts are received from third parties pursuant to legislation, regulation or agreement and may only be used in the conduct of certain programs, in the completion of specific work. In addition, certain user charges and fees which have been collected but for which the related services have yet to be performed. Revenue is recognized in the period when the related expense are incurred and services are preformed. Investment Income Investment income is reported as revenue in the period earned. When required by funding government or related Act, investment income earned on deferred revenue is added to the investment and forms part of the deferred revenue balance. Cash equivalents DRAFT Cash equivalents include short-term highly liquid investments with a term to maturity of less than one year or less at acquisition. Land Held for Resale Land held for resale is recorded at the lower of cost and net realizable value. Cost includes amounts for improvements to prepare the land for sale or servicing. Employee benefit plans The City accounts for its participation in the Ontario Municipal Employees Retirement System (OMERS), a multi-employer public sector pension fund, as a defined contribution plan. The OMERS plan specifies the retirement benefits to be received by the employees based on the length of service and pay rates. Employee benefits include post employment benefits. Post employment benefits are subject to actuarial valuations and are accrued in accordance with the projected benefit method, prorated on service and management's best estimate of salary escalation and retirement ages of employees. Any actuarial gains and losses related to past service of employees are amortized over the expected average remaining service period. For those self-insured benefit obligations that arise from specific events that occur from time to time, such as obligations for workers' compensation and life insurance and health care benefits for those on disability leave, the cost is recognized immediately in the period the events occur. Any actuarial gains or losses that are related to these benefits are amortized over the expected service period. -8 -

60 60 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Non-financial assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations. The change in non-financial assets during the year, together with the excess of revenues over expenses, provides the Change in Net Financial Assets for the year. i) Tangible capital assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets are amortized on a straight-line basis over their estimated useful lives as follows: DRAFT Building and components Vehicles Machinery and equipment Land improvements Plants and facilities Roads Bridges and other structures Underground and other networks 40 years 10 to 20 years 5 to 10 years 10 to 50 years 20 to 75 years 5 to 30 years 15 to 50 years 15 to 150 years Amortization is charged at half the annual rate in the year of acquisition and the year of disposal. Assets under construction are not amortized until the asset is available for productive use. ii) Contributions of tangible capital assets Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also are recorded as revenue. iii) Leased tangible capital assets Leases are classified as capital or operating leases. Leases which transfer substantially all of the benefits and risks incidental to ownership of property are accounted for as capital leases. All other leases are accounted for as operating leases and the related lease payments are charged to expenses as incurred. iv) Inventories Inventories held for consumption are recorded at the lower of cost and replacement cost. -9 -

61 61 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) v) Works of art and cultural and historic assets Works of art and cultural and historic assets are not recorded as assets in these financial statements. vi) Interest capitalization The City includes interest in the costs associated with the acquisition or construction of tangible capital assets if temporary third party debt is used for the related acquisition or construction. Tax Revenues In 2014 the City received $44,521,794 ( $42,689,296) in property tax revenues for municipal purposes. The authority to levy and collect property taxes is established under the Municipal Act 2001, the Assessment Act, the Education Act, and other legislation. The amount of the total annual property tax levy is determined each year through Council's approval of the annual budget. City tax rates are set annually by Council for each class or type of property, in accordance with legislation and Council-approved policies, in order to raise the revenue required to meet operating budget requirements. Education tax rates are established by the Province each year in order to fund costs of education on a Province-wide basis. DRAFT Taxation revenues are recorded at the time billings are issued. Additional property tax revenue can be added throughout the year, related to new properties that become occupied, or that become subject to property tax, after the return of the annual assessment roll used for billing purposes. The City may receive supplementary assessment rolls over the course of the year from MPAC that identify new or omitted assessments. Property taxes for these supplementary/omitted amounts are then billed according to the approved tax rate for the property class. Taxation revenues in any year may also be reduced as a result of reductions in assessment value rising from assessment and/or tax appeals. Each year, an amount is identified to cover the estimated amount of revenue loss attributable to assessment appeals, tax appeals or other deficiencies in tax revenue (e.g. uncollectible amounts, write-offs, etc.). Use of Estimates The preparation of financial statements in conformity with Canadian accounting standards for public sector entities requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the period. Significant estimates include assumptions used in estimating useful life and net realizable value of tangible capital assets, provisions for accrued liabilities and in performing actuarial valuations of employee future benefits. Actual results could differ from these estimates

62 62 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Recent Accounting Pronouncements PSAB released a standard related to Financial Instruments (PS 3450). The standard applies to all local governments for fiscal years beginning on or after April 1, The standard applies to all types of financial instruments. The new standard requires equity and derivative instruments be measured at fair value, with changes in value being recorded in statement of remeasurement gains/losses. The standard gives the option of cost/amortized cost vs. fair value of remaining instruments, which is elected upon by the government organization. The City has not yet determined what, if any, financial reporting implications may arise from this standard. PSAB released a standard related to Liabilities for Contaminated Sites (PS 3260). The standard applies to all local governments for fiscal years beginning on or after April 1, The standard requires that a liability for remediation of contaminated sites be recognized when an environmental standard exists, the contamination exceeds the environmental standard, the government is directly responsible for remediation of the contaminated site and a reasonable estimate of the amount can be made. The liability will be recorded on the Consolidated Statement of Financial Position at each recording date, beginning in 2015 with comparative restatement of opening balances. Any changes to the liability will be recognized when revisions are made. The change in liability will be reflected on the Consolidated Statement of Operations in DRAFT 2. TAXES RECEIVABLE Taxes receivable are reported net of allowance for doubtful accounts. Balances as at December 31 were as follows: $ $ Taxes receivable 951,799 1,308,120 Penalties and interest 322, ,692 Allowance for doubtful accounts (100,000) (100,000) 3. NOTE RECEIVABLE 1,173,958 1,484,812 The note arose on November 7, 2000 as a result of restructuring of the St. Thomas Public Utilities Commission under Bill 35. The note was renewed in November of 2010 for a five year term. The note is receivable from St. Thomas Energy Inc., with interest only payable semi-annual at a net rate of 6.75% and is due November In 2014 annual interest of $520,724 was received on this loan ( $520,724)

63 4. TANGIBLE CAPITAL ASSETS 63 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, 2014 December 31, 2014 Cost Opening Additions Disposals Ending Infrastructure Land 392, ,592 Buildings/Building Improvements 90,695, ,900-91,593,595 Machinery and Equipment 10,589, ,215 (587,862) 10,447,428 Linear - Roadways 75,517,390 2,046,240 (10,634) 77,552,996 Linear - Sewer and Water Services 253,315,812 2,239,377 (61,797) 255,493,392 Infrastructure Total 430,510,564 5,629,732 (660,293) 435,480,003 General Land 12,582, ,892-12,817,277 Land Improvements 22,859,485 3,561,359-26,420,844 Building/Building Improvements 58,441,064 5,954,597 (798,749) 63,596,912 Machinery and Equipment 1,727, ,649-2,368,165 Vehicles 6,590, ,848-6,843,573 General Total 102,201,175 10,644,345 (798,749) 112,046,771 Work In Progress 16,045,621 3,299,412 (7,692,977) 11,652,056 Total Cost 548,757,360 19,573,489 (9,152,019) 559,178,830 Accumulated Amortization Opening Amortization Disposal Ending Infrastructure DRAFT Buildings/Building Improvements 82,099, ,521-82,634,141 Machinery and Equipment 4,733,632 1,034,150 (587,862) 5,179,920 Linear - Roadways 44,690,231 2,968,645 (12,210) 47,646,666 Linear - Sewer and Water Services 73,541,567 4,501,175 (38,560) 78,004,182 Infrastructure Total 205,065,050 9,038,491 (638,632) 213,464,909 General Land Improvements 16,356, ,415-16,721,717 Building/Building Improvements 15,737,188 1,466,406 (258,437) 16,945,157 Machinery and Equipment 676,142 78, ,079 Vehicles 3,318, ,951-3,526,963 General Total 36,087,644 2,119,709 (258,437) 37,948,916 Total Accumulated Amortization 241,152,694 11,158,200 (897,069) 251,413,825 Net Book Value Opening Ending Infrastructure Land 392, ,592 Building/Building Improvements 8,596,075 8,959,454 Machinery and Equipment 5,855,443 5,267,508 Linear - Roadways 30,827,159 29,906,330 Linear - Sewer and Water Services 179,774, ,489, ,445, ,015,094 General Land 12,582,385 12,817,277 Land Improvements 6,503,183 9,699,127 Building/Building Improvements 42,703,876 46,651,755 Machinery and Equipment 1,051,374 1,613,086 Vehicles 3,272,713 3,316,610 66,113,531 74,097,855 Assets under construction 16,045,621 11,652,056 Total Net Book Value 307,604, ,765,

64 64 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, TANGIBLE CAPITAL ASSETS (CONTINUED) December 31, 2013 Cost Opening Additions Disposals Ending Infrastructure Land 392, ,592 Buildings/Building Improvements 92,611,762 32,445 (1,948,512) 90,695,695 Machinery and Equipment 10,264, ,493 (201,131) 10,589,075 Linear - Roadways 73,834,601 2,192,947 (510,158) 75,517,390 Linear - Sewer and Water Services 250,360,798 3,353,990 (398,976) 253,315,812 Infrastructure Total 427,464,466 6,104,875 (3,058,777) 430,510,564 General Land 12,582, ,582,385 Land Improvements 21,819,403 1,040,082-22,859,485 Building/Building Improvements 55,993,805 2,447,259-58,441,064 Machinery and Equipment 1,425, ,874-1,727,516 Vehicle 6,567,306 60,577 (37,158) 6,590,725 General Total 98,388,541 3,849,792 (37,158) 102,201,175 Assets under construction 10,118,901 9,254,053 (3,327,333) 16,045,621 Total Cost 535,971,908 19,208,720 (6,423,268) 548,757,360 Accumulated Amortization Opening Amortization Disposal Ending Infrastructure DRAFT Buildings/Building Improvements 83,231, ,852 (1,967,807) 82,099,620 Machinery and Equipment 4,112, ,035 (161,902) 4,733,632 Linear - Roadways 42,470,817 2,601,369 (381,955) 44,690,231 Linear - Sewer and Water Services 68,674,652 4,908,020 (41,105) 73,541,567 Infrastructure Total 198,489,543 9,128,276 (2,552,769) 205,065,050 General Land Improvements 15,997, ,299-16,356,302 Building/Building Improvements 14,375,895 1,361,293-15,737,188 Machinery and Equipment 542, , ,142 Vehicle 2,976, ,669 (37,158) 3,318,012 General Total 33,891,715 2,233,087 (37,158) 36,087,644 Total Accumulated Amortization 232,381,258 11,361,363 (2,589,927) 241,152,694 Net Book Value Opening Ending Infrastructure Land 392, ,592 Building/Building Improvements 9,380,187 8,596,075 Machinery and Equipment 6,152,214 5,855,443 Linear - Roadways 31,363,784 30,827,159 Linear - Sewer and Water Services 181,686, ,774, ,974, ,445,514 General Land 12,582,385 12,582,385 Land improvements 5,822,400 6,503,183 Building/Building Improvements 41,617,910 42,703,876 Machinery and Equipment 883,326 1,051,374 Vehicles 3,590,805 3,272,713 64,496,826 66,113,531 Assets under construction 10,118,901 16,045,621 Total Net Book Value 303,590, ,604,666 During the year roads and underground networks contributed to the City totaled $1,274,140 ( $1,996,329) and were capitalized at their fair value at the time of receipt

65 5. NET LONG-TERM LIABILITIES The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, 2014 a) The balance of net long-term liabilities reported on the Consolidated Statement of Financial Position is made up of the following: $ $ Long-term liabilities incurred by the municipality and outstanding at the end of the year amount to 12,213,429 13,893,995 Long-term liabilities assumed by the city 7,267,003 6,945,534 Total long-term liabilities at the end of the year 19,480,432 20,839,529 Principal repayments are summarized as follows: Beyond Total Recoverable From $ $ $ $ $ $ $ General taxation 1,345, , , , ,731 7,345,570 12,213,429 User charges 613, , , , ,547 4,245,392 7,267,003 1,958,633 1,456,605 1,520,652 1,587,302 1,366,278 11,590,962 19,480,432 DRAFT b) Long-term liabilities have been approved by by-law. The annual principal and interest payments required to service these liabilities are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs and Housing. Of the above non-assumed principal balances, $563,403 is repayable in monthly instalments of $81,606, due July 2016 bearing interest at 4.2% and the remaining $11,650,026 is repayable in semi-annual instalments of $663,602, due December 2026, bearing interest at 4.8%. c) Interest expense on long-term liabilities in 2014 amounted to $870,342 ( $844,219)

66 66 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, ACCUMULATED SURPLUS The accumulated surplus balance is comprised of current fund, capital fund, equity in government business enterprises, balances in reserves and discretionary reserve funds, unfunded liabilities to be recovered in the future and investment in tangible capital assets $ $ Operating fund: General Operations (5,082) 145,483 Sewer Operations - 784,923 Water Operations - 374,299 Elgin-St. Thomas Health Unit 98,822 31,380 Downtown Development Board (BIA) 106, , ,122 1,439,330 Invested in tangible capital assets 307,765, ,604,666 Capital fund 18,784,627 15,940,138 Equity in government business enterprise 14,552,045 21,297,006 Reserves 21,140,681 22,508,142 Reserve funds 2,352,165 2,837,740 DRAFT 364,794, ,627,022 UNFUNDED Employee benefits payable (9,238,749) (8,922,415) Net long-term debt (19,480,432) (20,839,529) ACCUMULATED SURPLUS 336,075, ,865,078 Reserves and reserve funds consist of the following: Reserves set aside for specific purposes by Council: - for working capital and contingencies 4,074,710 4,854,718 - for human resource issues 1,751,255 1,543,059 - for social and family services 1,672,050 1,847,249 - for general operations 1,422,455 3,246,211 - for sewer operations 9,948,328 10,206,038 - for water operations 2,271, ,867 Total reserves 21,140,681 22,508,142 Reserve funds set aside for specific purposes by Council and Joint Boards: - general operations 11,332 6,332 - water operations 2,213,942 2,707,005 - health services 126, ,403 Total reserve funds 2,352,165 2,837,

67 67 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, EMPLOYEE BENEFITS PAYABLE Employee future benefits are liabilities of the City to its employees and early retirees for benefits earned but not taken as at December 31, Details are as follows: $ $ a) Future payments required to WSIB 2,430,203 2,375,464 b) Accumulated sick leave benefit plan entitlements 1,509,421 1,499,111 c) Post employment and retirement benefits 5,299,125 5,047,840 a) Future payment required to WSIB 9,238,749 8,922,415 With respect to responsibilities under provisions of the Workplace Safety and Insurance Board Act, the City has elected to be treated as a Schedule 2 employer and remits payments to the WSIB as required to fund disability payments. The actuarial report was updated DRAFT The benefit obligation continuity is as follows: $ $ Accrued benefit obligation, January 1 2,375,464 2,388,084 Expense 330, ,533 Payment (331,293) (331,030) Actual accrued benefit obligation 2,375,110 2,352,587 Add: Amortization of actuarial loss over service life (2014 unamortized balance - $229,428) 55,093 22,877 Accrued benefit obligation, December 31 2,430,203 2,375,

68 68 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, EMPLOYEE BENEFITS PAYABLE (CONTINUED) b) Liability for vested sick leave benefits Under the sick leave benefit plan, unused sick leave can accumulate and employees may become entitled to a cash payment when they leave the City's employment. The liability for these accumulated days, to the extent that they have vested and could be taken in cash by an employee on termination, death or retirement, amounted to $1,509,421 ( $1,499,111) at the end of the year. An amount of $30,320 ( $129,600) was paid to employees who left the City's employment during the current year. An unamortized actuarial gain of $169,180 ( $192,258) was determined for the sick leave liability in the 2013 review and is being amortized at $23,078 per year. c) Post employment and retirement benefits The City provides certain employee medical and life insurance benefits on behalf of its retired and current employees. An actuarial evaluation was performed on the post employment and retirement benefits in February 2014 and covers the period from December 31, 2013 to December 31, DRAFT Significant assumptions are as follows: General inflation rate - 2.0% Discount rate % Rate of compensation increase - 3.0% Healthcare cost increase - 4.0% to 6.33% Dental cost increase - 4.0% The benefit obligation continuity is as follows: $ $ Accrued benefit obligation, January 1 5,679,801 5,210,158 Expense 498, ,388 Loss due to reduction in discount rate - 462,000 Loss due to more retirees than expected and change in work force - 439,020 Gain due to health costs escalating less than projection - (606,000) Payment (305,775) (300,765) Actual accrued benefit obligation 5,872,428 5,679,801 Less: unamortized actuarial gain/(loss), (straight-line, 12 years) (573,303) (631,961) Unfunded benefit obligation, December 31 5,299,125 5,047,

69 69 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, PENSION AGREEMENTS The City makes contributions to the Ontario Municipal Employees Retirement Fund (OMERS), which is a multi-employer plan, on behalf of approximately 450 members of its staff. The Plan is a defined benefit plan which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. Each year, an independent actuary determines the funding status of OMERS Primary Pension Plan (the Plan) by comparing the actuarial value of invested assets to the estimated present value of all pension benefits the members have earned to date. The most recent actuarial valuation of the Plan was conducted December 31, 2014 and the results of this valuation disclosed actuarial liabilities of $76.9 billion in respect of benefits accrued for service with actuarial assets at that date of $69.8 billion leaving an actuarial deficit of $7.1 billion. Since any surpluses or deficits are a joint responsibility of all Ontario municipalities and their employees, the City does not recognize any share of the OMERS Pension surplus or deficit in these consolidated financial statements. DRAFT The amount contributed to OMERS for 2014 was $3,255,769 ( $3,090,190). 9. SOCIAL HOUSING ADMINISTRATION On July 26, 2002 the Ministry of Municipal Affairs and Housing issued a letter of direction for the treatment of the debentures relating to the properties transferred to the Local Housing Corporations on January 1, As these debentures were unsecured and could not be transferred by the Province to the Local Housing Corporation or the Service Manager, the Ministry's position is not to treat these debentures as a liability of the Local Housing Corporation. Further, the Ministry will fund these debenture payments from Federal social housing funds. The outstanding debentures related to the housing corporation will continue to be disclosed in the notes to the financial statements as well as any debenture payments made on behalf of the corporation by the Ministry. As at December 31, 2014 the outstanding debentures totalled $2,919,868 ( $3,108,892) and $514,190 in Ministry funding was applied to the debenture payment of $514,190 paid in the year

70 70 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, DEFERRED REVENUE A requirement of the Canadian accounting standards for public sector entities is that obligatory reserve funds be reported as deferred revenue. This requirement is in place as provincial legislation restricts how these funds may be used and under certain circumstances these funds may possibly be refunded. The balances in the obligatory reserve funds of the City are summarized below: $ $ Development Charges 15,020,136 14,182,823 Parkland 22,265 19,547 Parking Federal and Provincial gas taxes 5,480,386 6,820,061 Other 3,677,164 1,641, TRUST FUNDS 24,200,603 22,664,355 DRAFT Trust funds administered by the City amounting to $411,390 ( $377,205) presented in a separate financial statement of trust fund balances and operations. As such balances are held in trust by the City for the benefit of others, they are not presented as part of the City's financial position or financial activities

71 71 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, INVESTMENT IN ASCENT GROUP INC. The City owns 100% of Ascent Group Inc. which in turn owns 100% of St. Thomas Energy Inc., Ascent Energy Services Inc., Ascent Solutions Inc., Ascent Utility Services Inc. and Ascent Renewables Inc. As business enterprises of the City, they are accounted for on a Modified Equity basis in these financial statements. The Corporations are involved in the electricity distribution for the city's residents, sub-station construction/maintenance and transformer sales. The following table provides condensed supplementary financial information for the City for the year ended December 31: $ $ Financial Position: Current assets 31,637,643 27,374,986 Capital assets 30,836,012 29,011,824 Deferred charges and other assets 4,387,705 4,049,870 Total assets 66,861,360 60,436,680 DRAFT Current liabilities 49,715,089 25,978,844 Other long-term liabilities 10,308,652 20,875,256 Total Liabilities 60,023,741 46,854,100 Net Assets 6,837,619 13,582,580 Results of operations: Revenues 99,612,604 66,429,695 Operating expenses 106,357,565 65,024,129 Net income (loss) (6,744,961) 1,405,566 Total dividends received in the year from Ascent Group Inc. was $nil ( $250,000)

72 72 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, CONTINGENT LIABILITIES As at December 31, 2014 certain legal actions are pending against the City. The final outcome of the outstanding claims cannot be determined at this time. However, management believes that ultimate disposition of these matters will not materially exceed the amounts recorded in these consolidated financial statements. Estimated costs to settle claims are based on available information and projections of estimated future expenses developed based on the City's historical experience. Claims are reported as an operating expense in the year of the loss, where the costs are deemed to be likely and can be reasonable determined. Claim provisions are reported as a liability in the consolidated statement of financial position. 14. RELATED PARTY TRANSACTIONS During the year, the City had business transactions with Ascent Group Inc. (the City's subsidiary). The City has contracted Ascent Group Inc. to provide billing and collection services for water and sewer user charges. DRAFT The particulars of these transactions and balances owing to the City for the years ended December 31, was as follows: $ $ Transactions during the year: Purchase of services 289, ,184 Balances at end of year: Amounts due from Ascent Group Inc. 7,913,913 2,122,531 The above amount is included in accounts receivable on the balance sheet. In addition to the above transactions the City received interest payments totaling $520,724 ( ,724) from Ascent Group Inc. on its note receivable as disclosed in Note 3. Subsequent to the year end, the City provided Ascent Group Inc. with security for a $1,000,000 standby letter of credit

73 73 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, SUPPLEMENTARY INFORMATION: [a] Changes in non-cash assets and liabilities: $ $ Taxes receivable 310,854 1,695,667 Accounts receivable (6,702,475) 1,244,000 Land held for resale (49,818) (89,058) Prepaid expenses and inventories of supplies (182,612) 218,453 Accounts payable and accrued liabilities (1,949,196) 2,068,729 Allowance for tax reassessments (1,441,647) 741,647 Deferred revenue - obligatory reserve funds 1,536,248 (1,492,040) (8,478,646) 4,387,398 DRAFT [b] Supplementary cash flow information: Cash interest received 1,306,736 1,289,830 Cash interest paid 888, ,156 [c] Expenditures by object: Salaries, wages and employees benefits 46,161,084 44,902,467 Long-term debt interest 870, ,219 Materials 18,816,325 14,621,207 Contracted services 23,438,747 22,821,334 Rents and financial 20, ,095 Amortization 11,173,839 11,361,363 Loss on disposal of tangible capital assets 561, ,008 External transfers 21,889,248 20,152, ,932, ,398,

74 74 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, BUDGETED AMOUNTS The operating budget approved by the council of the City for 2014 is reflected on the consolidated statement of operations. Budget figures have been reclassified for the purposes of these financial statements to comply with PSAB reporting requirements. These adjustments include reserve transfers, capital expenditures, amortization and debt financing and repayment. Approved PSAB Budget Adjustments Budget $ $ $ REVENUES Property taxation 44,772,770-44,772,770 Taxation from other governments 192, ,507 User charges and other revenues 25,297,024 3,261,446 28,558,470 Transfer payments Federal 990,084 3,957,486 4,947,570 Provincial 31,899,956 5,370,127 37,270,083 Other municipalities 4,771,956-4,771,956 Development charges 50, , ,966 Investment income 954, ,651 1,237,725 Penalties and interest on taxes 550, ,000 DRAFT Total Revenues 109,478,371 13,431, ,910,047 EXPENSES General government 4,636,003 1,129,480 5,765,483 Protection to persons and property 20,743, ,409 21,198,581 Transportation services 6,927,277 6,027,357 12,954,634 Environmental services 12,797,808 9,529,954 22,327,762 Health services 2,892,136 2,804,776 5,696,912 Social and family services 34,927, ,942 35,577,510 Social housing 10,152, ,087 10,490,977 Recreation and cultural services 5,771,511 1,238,344 7,009,855 Planning and development 1,170,060 79,915 1,249,975 Transfers and capital repayments 9,459,946 (9,459,946) - Total Expenses 109,478,371 12,793, ,271,689 BUDGETED ANNUAL SURPLUS - 638, ,

75 17. SEGMENTED INFORMATION The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, 2014 The City is a diversified municipal government institution that provides a wide range of services to its citizens, including police, fire, public transit, and water. For management reporting purposes the Government s operations and activities are organized and reported by Fund. Funds were created for the purpose of recording specific activities to attain certain objectives in accordance with special regulations, restrictions or limitations. City services are provided by departments and their activities are reported in these funds. Certain departments that have been separately disclosed in the segmented information, along with the services they provided, are as follows. Protection Protection is comprised of the Police Services Board, Fire department, and by-law enforcement. The mandate of the Police Services Board is to ensure the safety of the lives and property of citizens; preserve peace and good order; prevent crimes from occurring; detect offenders; and enforce the law. The Fire department is responsible to provide fire suppression service; fire prevention programs; training and education related to prevention, detection or extinguishment of fires. Community Services 75 DRAFT The Parks and Recreation department provides public services that contribute to neighbourhood development and sustainability through the provision of parks, recreation and leisure services such as fitness and aquatic programs. It provides public services that contribute to healthy communities through partnerships, promotion, prevention and protection. The Library Services Board contributes to the information needs of the City s citizens through the provision of library services. Planning, Property and Economic Development The Planning, Property and Economic Development department provides a diverse bundle of services. It manages urban development for business interest, environmental concerns, heritage matters, local neighbourhoods and the downtown through city planning, community development, and parks planning. It ensures an acceptable quality of building construction and maintenance of properties through enforcement of construction codes, building standards and by-law for the protection of occupants. It facilitates economic development through its Economic Development Corporation. Public Works The Environmental Services department is responsible for the delivery of municipal public works services related to the planning, development and maintenance of roadway systems, the maintenance of parking and open space, public transit and street lighting

76 76 The Corporation of the City of St. Thomas Notes to the Consolidated Financial Statements For the year ended December 31, SEGMENTED INFORMATION (CONTINUED) The Water and Wastewater Funds Water, stormwater and wastewater disposal is provided by the Environmental Services Department. The department provides drinking water to citizens of St. Thomas, as well as, collection and treatment of stormwater and wastewater. Social and Family Services The Ontario Works department provides a number of community programs including income maintenance, employment, childcare and social housing services. Assistance to aged persons is provided by the Valleyview Residence. Finance and Administration This segment includes a number of support functions that are responsible for maintenance of City Hall, the Clerk's department, Treasury Department and Human Resources Department. Other funds and Corporation DRAFT This segment includes the remaining departments and activities of the Corporation. Some of the larger activities in this segment include the Airport Operations, Public Health Services, Emergency Services, Ambulance Services, Conservation authorities, Mayor and Council and Solid Waste collection and disposal. For each reported segment, revenues and expenses represent both amounts that are directly attributable to the segment and amounts that are allocated on a reasonable basis. Therefore, certain allocation methodologies are employed in the preparation of segmented financial information. The General Revenue Fund reports on municipal services that are funded primarily by taxation such as property and business tax revenues. Taxation and payments-in-lieu of taxes are apportioned to General Revenue Fund services based on the Fund s net surplus. Certain government transfers, transfer from other funds, and other revenues have been apportioned based on a percentage of budgeted expenses. The accounting policies used in these segments are consistent with those followed in the preparation of the consolidated financial statements as disclosed in Note 1. For additional information see the Consolidated Schedule of Segment Disclosure and Schedule of Segment Disclosure. 18. COMPARATIVE FIGURES Certain comparative figures have been reclassified to conform to the 2014 financial statement presentation

77 77 The Corporation of the City of St. Thomas Consolidated Schedule of Segment Disclosure - Operating Revenues and Expenses For the year ended December 31, 2014 Ascent Social & Finance & Water and Community Other Funds & Group Inc. Family Services Planning Public Works Administration Protection Waste Funds Services Corporation Consolidated $ $ $ $ $ $ $ $ $ $ REVENUES Taxation - 6,309,064 1,140,628 4,168,987 2,523,719 18,877,896-4,419,264 7,082,236 44,521,794 Sales of services and regulatory fees - 4,956, , , , ,413 18,276,614 1,469,766 2,418,486 29,412,957 Government transfers - 33,031, ,622 4,879, , ,918 1,249, ,840 6,092,358 46,290,855 Other (6,744,961) 5,298 18,750 1,233,863 1,545, ,898-41,983 (3,641,955) Development charges earned ,257 22, , , ,966 (6,744,961) 44,302,667 1,948,057 10,867,292 4,905,086 19,677,227 19,784,107 6,607,231 15,795, ,142,617 EXPENSES Salaries, wages and employees benefits - 12,063,142 1,415,363 2,596,060 2,960,858 18,030,313 2,755,734 3,865,992 2,473,622 46,161,084 Long-term debt interest - 563, ,913 44, , ,342 Materials - 2,090, ,273 2,904, , ,780 9,198,636 1,613, ,325 18,816,325 Contracted services - 12,230, ,915 3,050,876 1,901, ,819 1,871, ,532 2,993,023 23,438,747 Rents, financial and other - 17,705, , ,973 60,470-12,453 7,598 4,007,993 22,471,894 Amortization - 735,273-3,650,179 83, ,727 5,607, ,778-11,173,839 Draft - 45,387,716 2,248,715 12,763,203 5,717,769 19,677,639 19,593,328 6,960,623 10,583, ,932,231 ANNUAL SURPLUS (DEFICIT) (6,744,961) (1,085,049) (300,658) (1,895,911) (812,683) (412) 190,779 (353,392) 5,212,673 (5,789,614) -26 -

78 78 The Corporation of the City of St. Thomas Consolidated Schedule of Segment Disclosure - Operating Revenues and Expenses For The Year Ended December 31, 2013 REVENUES Ascent Social & Finance & Water and Community Other Funds & Group Inc.Family Services Planning Public Works Administration Protection Waste Funds Services Corporation Consolidated $ $ $ $ $ $ $ $ $ $ Taxation - 6,425,526 1,231,999 4,094,951 2,298,968 17,663,643-4,297,578 6,676,631 42,689,296 Sales of services and regulatory fees - 4,783, , ,384 1,710, ,924 16,909,336 1,696,382 2,178,973 28,530,260 Government transfers - 32,894, ,315 4,429, , , , ,344 5,642,918 45,855,663 Other 1,405,566 12, ,199,548 1,774, , ,454 5,456,679 Development charges earned ,951 14,000 32,622 77, , , ,792 1,405,566 44,116,321 1,987,893 10,194,371 6,306,701 18,544,615 17,900,875 7,100,402 15,702, ,259,690 EXPENSES Salaries, wages and employees benefits - 11,773,798 1,238,096 2,614,903 3,320,767 17,128,195 2,683,111 3,678,806 2,464,791 44,902,467 Long-term debt interest - 598, ,953 82, ,219 Materials - 2,056, ,740 1,571,601 56, ,395 7,426,540 1,307,087 1,025,846 14,621,207 Contracted services - 12,001, ,080 2,882,488 1,746, ,746 1,584, ,566 3,065,007 22,821,334 Rents, financial and other - 17,156, , ,203 53, ,301 96,000 2,845,023 20,848,249 Amortization - 327,821-2,601, , ,824 6,526,906 1,194,773-11,361,363 Draft - 43,915,813 2,078,916 9,798,565 5,555,582 18,913,160 18,755,254 6,980,882 9,400, ,398,839 ANNUAL SURPLUS (DEFICIT) 1,405, ,508 (91,023) 395, ,119 (368,545) (854,379) 119,520 6,302,279 7,860,

79 79 The Corporation of the City of St. Thomas Schedule of Segment Disclosure- Operating Revenues and Expenses For the year ended December 31, 2014 Actual Actual PROTECTION $ $ Revenue Taxation 18,877,896 17,663,643 Sales of services and regulatory fees 488, ,924 Government transfers 310, ,426 Development charges earned - 32,622 Total Revenues 19,677,227 18,544,615 Expenditures Salaries, wages and employees benefits 18,030,313 17,128,195 Materials 997, ,395 Contracted services 388, ,746 Amortization 260, ,824 Total Expenditures 19,677,639 18,913,160 DRAFT Net Surplus (Deficit) (412) (368,545) COMMUNITY SERVICES Revenue Taxation 4,419,264 4,297,578 Sales of services and regulatory fees 1,469,766 1,696,382 Government transfers 410, ,344 Development charges earned 307, ,098 Total Revenues 6,607,231 7,100,402 Expenditures Salaries, wages and employees benefits 3,865,992 3,678,806 Long-term debt interest expense 44,632 82,650 Materials 1,613,091 1,307,087 Contracted services 592, ,566 Rents and financial expenses 7,598 - Transfer to others - 96,000 Amortization 836,778 1,194,773 Total Expenditures 6,960,623 6,980,882 Net Surplus (Deficit) (353,392) 119,

80 80 The Corporation of the City of St. Thomas Schedule of Segment Disclosure- Operating Revenues and Expenses For the year ended December 31, 2014 Actual Actual PLANNING $ $ Revenue Taxation 1,140,628 1,231,999 Sales of services and regulatory fees 643, ,798 Government transfers 145, ,315 Other 18, Total Revenues 1,948,057 1,987,893 Expenditures Salaries, wages and employees benefits 1,415,363 1,238,096 Materials 307, ,740 Contracted services 409, ,080 Rents and financial expenses Transfer to others 116, ,000 Total Expenditures 2,248,715 2,078,916 Net Surplus (Deficit) (300,658) (91,023) PUBLIC WORKS DRAFT Revenue Taxation 4,168,987 4,094,951 Sales of services and regulatory fees 517, ,384 Government transfers 4,879,111 4,429,537 Other 1,233,863 1,199,548 Development charges earned 68,257 12,951 Total Revenues 10,867,292 10,194,371 Expenditures Salaries, wages and employees benefits 2,596,060 2,614,903 Materials 2,904,115 1,571,601 Contracted services 3,050,876 2,882,488 Amortization 3,650,179 2,601,370 Loss on disposal of tangible capital assets 561, ,203 Total Expenditures 12,763,203 9,798,565 Net Surplus (Deficit) (1,895,911) 395,

81 81 The Corporation of the City of St. Thomas Schedule of Segment Disclosure- Operating Revenues and Expenses For the year ended December 31, 2014 Actual Actual FINANCE AND ADMINISTRATION $ $ Revenue Taxation 2,523,719 2,298,968 Sales of services and regulatory fees 642,856 1,710,574 Government transfers 170, ,931 Other 1,545,214 1,774,228 Development charges earned 22,500 14,000 Total Revenues 4,905,086 6,306,701 Expenditures Salaries, wages and employees benefits 2,960,858 3,320,767 Materials 711,773 56,202 Contracted services 1,901,580 1,746,161 Rents and financial expenses 10,470 33,849 Transfer to others 50,000 - Amortization 83, ,669 Loss on disposal of tangible capital assets - 19,934 DRAFT Total Expenditures 5,717,769 5,555,582 Net Surplus (Deficit) (812,683) 751,119 SOCIAL AND FAMILY SERVICES Revenue Taxation 6,309,064 6,425,526 Sales of services and regulatory fees 4,956,691 4,783,889 Government transfers 33,031,614 32,894,329 Other 5,298 12,577 Total Revenues 44,302,667 44,116,321 Expenditures Salaries, wages and employees benefits 12,063,142 11,773,798 Long-term debt interest expense 563, ,616 Materials 2,090,332 2,056,796 Contracted services 12,230,204 12,001,843 Rents and financial expenses 33,183 - Transfer to others 17,672,060 17,156,939 Amortization 735, ,821 Total Expenditures 45,387,716 43,915,813 Net Surplus (Deficit) (1,085,049) 200,

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