DECLARATION OF THE MUNICIPAL TREASURER

Transcription

1 28 FINANCIAL INFORMATION RETURN Municipality: Saugeen Shores T MSO Office: Southwest Ontario Tier: Lower-Tier Asmt Code: 411 Area: Bruce Co MAH Code: 4148 Submitting: FIR and MPMP Version: DECLARATION OF THE MUNICIPAL TREASURER Pursuant to the information required by the Province of Ontario under the Municipal Affairs Act, the following schedules are attached: Schedule Title Completion 1 REVENUE FUND RECEIPTS 12 CURRENT REVENUE FOR SPECIFIC FUNCTIONS 2 TAXATION INFORMATION 22 MUNICIPAL and SCHOOL BOARD TAXATION 24 PAYMENTS-IN-LIEU of TAXATION 26 TAXATION and PAYMENTS-IN-LIEU SUMMARY 28 UPPER-TIER ENTITLEMENTS UPPER-TIER ONLY 4 REVENUE FUND EXPENDITURES 42 ADDITIONAL REVENUE FUND INFORMATION 5 CAPITAL FUND OPERATIONS 52 SOURCES of CAPITAL FUND FINANCING and EXPENDITURES 6 CONTINUITY of RESERVES and RESERVE FUNDS 7 CONSOLIDATED FINANCIAL POSITION 72 CONTINUITY of TAXES RECEIVABLE SINGLE/LOWER-TIER ONLY 74 LONG TERM LIABILITIES and COMMITMENTS 8 STATISTICAL INFORMATION (SCHEDULE 8T FOR THE CITY OF TORONTO ONLY) PM9 PERFORMANCE MEASURES: MUNICIPAL INFORMATION PM91 PERFORMANCE MEASURES: EFFICIENCY PM92 PERFORMANCE MEASURES: EFFECTIVENESS PM93 PERFORMANCE MEASURES: NOTES OPTIONAL PM94 PERFORMANCE MEASURES: QUESTIONS PM95 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY For the purposes of this Financial Information Return, the amounts disclosed on the attached schedules are in agreement with the books and records of the municipality and its consolidated entities. This Financial Information Return has been prepared in accordance with the Financial Information Return instructions. Questions regarding the information contained in the Schedules should be addressed to: 2 Name Town of Saugeen Shores 22 Telephone Fax (Required) roachj@town.saugeenshores.on.ca 3 Website address of Municipality town.saugeenshores.on.ca 91 Municipal Auditor Nicole Vance/Michael Bolton 92 Municipal Audit Firm BDO Dunwoody 9 Municipal Treasurer Lori Sweiger 93 Municipal Treasurer (Required) sweigerl@town.saugeenshores.on.ca 94 Date Dec-29 Signature of Municipal Treasurer Signature Date ($) 5 Total Revenue Fund Receipts (SLC ) ,683, Total Exp. LESS Unfunded Liabilities (SLC ).. 19,498, Total Assets (SLC ) ,223,578 7 Outstanding In-Year Critical Errors Municipal Data 1 Data Source 2 Municipal Data (#) (List) 4 Households ,97 Stats Can 41 Population ,72 Stats Can 42 Youth Population Stats Can

2 FIR28: Saugeen Shores T Schedule 1 Asmt Code: 411 REVENUE FUND RECEIPTS Own Purposes Revenue Revenue Fund Revenues 1 $ 299 Taxation - Own Purposes (SLC ) For UT (SLC ) ,852, Payments-In-Lieu of Taxation (SLC ) For UT (SLC ) ,145 Ontario Unconditional Grants 62 Ontario Municipal Partnership Fund (OMPF) ,895,75 63 Transition funding under OMPF Other Pay Equity Grant , Other Other Other Subtotal 1,94,63 Conditional Grants 81 Ontario conditional grants (SLC ) , Canada conditional grants (SLC ) Subtotal 36, Revenue from other municipalities (SLC ) , User fees and service charges (SLC ) ,291,116 Licences, permits, rents, etc. 141 Trailer revenue and permits , Licences and permits , Rents, concessions and franchises , Subtotal 1,644,895 Fines and penalties 165 Provincial Offences Act (POA) Municipality which administers POA only Other fines , Penalties and interest on taxes , Subtotal 138,867 Other revenue Investment income 181 From own funds From other , Donations , Sale of publications, equipment, etc , Contributions from non-consolidated entities Other Revenues from Government Business Enterprise (ie. Dividends, etc.) Gaming and Casino Revenues Other Ontario Power Generation , Other Other Subtotal 1,135, Municipal Land Transfer Tax (City of Toronto Act, 26) (SLC 873 2) Personal Vehicle Tax, PVT (City of Toronto Act,26) (SLC ) TOTAL Revenue fund revenues 19,623,779 Transfers from Own Funds 31 Contributions from capital fund (SLC ) , Contributions from reserves, reserve funds and deferred revenue (SLC ) , TOTAL Transfers 59, TOTAL Revenue fund receipts 19,683,545 CONTINUITY OF REVENUE FUND BALANCE $ 51 Accumulated net revenue (deficit), beginning of year , PLUS: Total revenue fund receipts (SLC ) ,683, LESS: Total revenue fund expenditures LESS Unfunded Liabilities (SLC ) ,498, PLUS: Adjustments for PSAB , PLUS: Accumulated net revenue (deficit), end of year ,318 Continuity of Government Business Enterprise Equity $ 61 Government Business Enterprise Equity, beginning of year PLUS: Net Income for Government Business Enterprise for year PLUS: Government Business Enterprise Equity, end of year Total of line 81 includes: $ 41 Provincial Gas Tax Total of line 32 includes: (Contributions from Reserves, reserve funds and deferred revenue) $ 415 Provincial Gas Tax

3 FIR28: Saugeen Shores T Schedule 12 Asmt Code: 411 CURRENT REVENUE FOR SPECIFIC FUNCTIONS Ontario Conditional Canada Conditional User Fees and Service Other Municipalities Grants Grants Charges $ $ $ $ 299 General government ,9 Protection services 41 Fire , Police ,574 16,85 43 Conservation authority Protective inspection and control ,1 13, Emergency measures Provincial Offences Act (POA) Other Subtotal 19,54 31,34 Transportation services 61 Roadways ,88 51, Winter control Transit Parking Street lighting Air transportation , Other Subtotal 24,88 73,273 Environmental services 81 Sanitary sewer system ,615, Storm sewer system Waterworks system ,629 2,146, Waste collection , Waste disposal , Recycling , , Other Subtotal 75, ,629 4,924,998 Health services 11 Public health services , Hospitals Ambulance services Ambulance dispatch Cemeteries , Other Subtotal 59,448 Social and family services 121 General assistance Assistance to aged persons Child care Other Subtotal 1499 Social housing Recreation and cultural services 161 Parks ,9 3, Recreation programs ,74 31, Recreation facilities - Golf Course, Marina, Ski Hill ,92 442, Recreation facilities - Other ,592 6, Libraries Cultural services , Other Subtotal 12,116 1,17,863 Planning and development 181 Planning and zoning , Commercial and industrial ,667 8, 183 Residential development Agriculture and reforestation Tile drainage/shoreline assistance , Other Subtotal 83,667 63,6 191 Other TOTAL 35, ,629 6,291,116

4 FIR28: Saugeen Shores T Schedule 2 Asmt Code: 411 TAXATION INFORMATION General Information 1. Optional Property Classes in Effect 2 Y or N 22 N New Multi-Residential N 25 G Parking Lot (Includes CJ, CR, CX, CY, CZ) N 21 D Office Building N 215 S Shopping Centre N 22 L Large Industrial N 225 Other N 2. Capping Parameters and Results Decrease - Percentage Retained Tax Adjustment - Increasers Net Class Impact Annualized Tax Limit CVA Tax Limit CVA Threshold Value for Protected Properties CVA Threshold Value for Clawed Back Properties % $ $ % % $ $ 32 M Multi-Residential % -2,836-1,21 1.% 5.% C Commercial % -14,42 1.% 5.% I Industrial % -362,667 1.% 5.% Low Band Middle Band Grad. Tax Rates in Effect? Number of Tax Bands CVA Boundary % of Highest Band Rate CVA Boundary % of Highest Band Rate 3. Graduated Taxation (Tax Bands) Y or N # $ % $ % 61 C Commercial N 611 G Parking Lot N 612 D Office Building N 613 S Shopping Centre N 62 I Industrial N 621 L Large Industrial N Phase-In Year Current Phase- Term of Current Program in In Initiated Phase-In Effect? 4. Phase-In Program in Effect (Most recent Phase-In only) Y or N Year # of Yrs 85 R Residential N 81 M Multi-Residential N 815 N New Multi-Residential N 82 C Commercial (Includes G, D, S) N 84 I Industrial (Includes L) N 85 F Farmland N 855 T Managed Forest N 86 P Pipeline N 5. Rebates for Eligible Charities 2 % 11 Rebate Percentage for Eligible Charities (SLC xx) % INTERIM Billing Installments FINAL Billing Installments 6. Property Tax Due Dates for Current Year Installments First Due Date Last Due Date Installments First Due Date Last Due Date To be completed by Single/Lower-tier Municipalities Only # YYYYMMDD YYYYMMDD # YYYYMMDD YYYYMMDD 121 R Residential M Multi-Residential F Farmland T Managed Forest C Commercial I Industrial P Pipeline Other

5 FIR28: Saugeen Shores T Schedule 22 Asmt Code: 411 MUNICIPAL and SCHOOL BOARD TAXATION 1. GENERAL PURPOSE LEVY INFORMATION Taxable Assessment LT/ST Taxes UT Taxes Education Taxes TOTAL 9299 TOTAL ,395,449, ,494,5 6,484,288 4,639,829 18,618,617 RTC Tax Percent of Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio Taxable Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 21 Saugeen Shores T 1 RT Residential Full Occupied 1. 1% 1,239,438, % %.264% % 6,79,813 5,85,37 3,272,118 15,787,31 5 MT Multi-Residential Full Occupied 1. 1% 2,181, % %.264% % 19,257 94,53 53,28 257,67 21 CT Commercial Full Occupied % 82,712, % % % % 552, ,72 1,146,78 2,175, CU Commercial Excess Land % 285, %.44298% % % 1,333 1,154 2,767 5, CX Commercial Vacant Land % 2,457, %.44298% % % 11,483 9,935 23,834 45, ST Shopping Centre Full Occupied % 1,434, % % % % 9,573 8,283 19,871 37, IT Industrial Full Occupied % 2,37, %.8186% % % 22,43 19,47 5,926 92, IX Industrial Vacant Land % 253, %.5329% % % 1,56 1,35 3,542 6, PT Pipeline Full Occupied % 3,428,.55237%.47669% % % 18,862 16,32 39,17 74, FT Farmland Full Occupied.25 1% 42,38, %.11797%.66% % 57,261 49,542 27, , TT Managed Forest Full Occupied.25 1% 578, %.11797%.66% % , Subtotal 1,395,449,21 7,494,5 6,484,288 4,639,829 18,618,617

6 FIR28: Saugeen Shores T Schedule 22 Asmt Code: 411 MUNICIPAL and SCHOOL BOARD TAXATION 2. LOWER-TIER / SINGLE-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9499 TOTAL RTC Tax Percent of Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio Taxable Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 41 1 RT Residential Full Occupied 1. 1% 941 Subtotal

7 FIR28: Saugeen Shores T Schedule 22 Asmt Code: 411 MUNICIPAL and SCHOOL BOARD TAXATION 3. UPPER-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9699 TOTAL RTC Tax Percent of Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio Taxable Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 61 1 RT Residential Full Occupied 1. 1% 961 Subtotal

8 FIR28: Saugeen Shores T Schedule 22 Asmt Code: 411 MUNICIPAL and SCHOOL BOARD TAXATION Municipal Taxes LT / ST UT Education Taxes TOTAL 4. ADJUSTMENTS TO TAXATION $ $ $ $ 71 Adjustments for properties, shared as if Payment-In-Lieu (Hydro properties RTQ = H, J, K) ,994 1,391 6, SUPPLEMENTARY TAXES 9799 Total of all supplementary taxes (Supps, Omits, Section 444) , ,25 176, , AMOUNT LEVIED BY TAX RATE 991 TOTAL Levied by Tax Rate 7,749,86 6,698,74 4,816,67 19,263, AMOUNTS ADDED TO TAX BILL 85 Local improvements ,143 18, Sewer and water service charges ,283 16, Sewer and water connection charges ,77 1,77 82 Fire service charges Minimum tax (differential only) Municipal drainage charges Waste management collection charges Business improvement area , 6, 897 Other Encroachment Fees/Licence of Occupation Subtotal 141, , OTHER TAXATION AMOUNTS 845 Railway rights-of-way (RTC = W) Utility transmission and utility corridors (RTC = U) Other Subtotal 9. TOTAL AMOUNT LEVIED 999 TOTAL Levies 7,89,639 6,698,74 4,816,67 19,45,41

9 FIR28: Saugeen Shores T Schedule 24 Asmt Code: 411 PAYMENTS-IN-LIEU of TAXATION 1. GENERAL PURPOSE PAYMENTS-IN-LIEU PIL Assessment LT/ST PILS UT PILS Education PILS TOTAL 9299 TOTAL ,216, ,78 58,35 46, ,838 RTC Tax Percent of Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 21 Saugeen Shores T 11 RF Residential PIL: Full Occupied 1. 1% % %.264% % 128 RG Residential/Farm PIL: 'General' Only (No Educ.) 1. 1% 89, % %.% % 4,821 4,171 8, CF Commercial PIL: Full Occupied % 3,372, % % % % 22,511 19,476 46,725 88, CG Commercial PIL: 'General' Only (No Educ.) % 5,954, % %.% % 39,746 34,388 74, Subtotal 1,216,745 67,78 58,35 46, ,838

10 FIR28: Saugeen Shores T Schedule 24 Asmt Code: 411 PAYMENTS-IN-LIEU of TAXATION 2. LOWER-TIER / SINGLE-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION LT/ST PILS UT PILS Education PILS TOTAL 9499 TOTAL RTC Tax Percent of Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ RF Residential PIL: Full Occupied 1. 1% 941 Subtotal

11 FIR28: Saugeen Shores T Schedule 24 Asmt Code: 411 PAYMENTS-IN-LIEU of TAXATION 3. UPPER-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION LT/ST PILS UT PILS Education PILS TOTAL 9699 TOTAL RTC Tax Percent of Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ RF Residential PIL: Full Occupied 1. 1% 961 Subtotal

12 FIR28: Saugeen Shores T Schedule 24 Asmt Code: 411 PAYMENTS-IN-LIEU of TAXATION Municipal PILS LT / ST UT Education PILS TOTAL 4. SUPPLEMENTARY PAYMENTS-IN-LIEU $ $ $ $ 9799 Total of all supplementary PILS (Supps, Omits, Section 444) PAYMENTS-IN-LIEU LEVIED BY TAX RATE 991 TOTAL PILS Levied by Tax Rate 67,78 58,35 46, , AMOUNTS ADDED TO PAYMENTS-IN-LIEU 85 Local improvements Sewer and water service charges Sewer and water connection charges Fire service charges Municipal drainage charges Waste management collection charges Business improvement area Other Subtotal 7. OTHER PAYMENTS-IN-LIEU AMOUNTS 845 Railway rights-of-way (RTC = W) - from Ontario Enterprises Railway rights-of-way (RTC = W) - from Province Utility transmission and utility corridors (RTC = U) - from Ontario Enterprises Utility transmission and utility corridors (RTC = U) - from Province Institutional Payments - Heads and Beds (Mun. Act 157, 158) ,525 3, Hydro-electric Power Dams - from Province Other Subtotal 4, ,51 8. TOTAL PAYMENTS-IN-LIEU LEVIED 999 TOTAL PILS Levied 71,42 58,23 46, ,348

13 FIR28: Saugeen Shores T Schedule 26 Asmt Code: 411 TAXATION and PAYMENTS-IN-LIEU SUMMARY 1. Municipal and School Board Taxation TOTAL ENG - Public FRE - Public ENG - Separate FRE - Separate Other 91 Legislated Percentage of Education Taxes distributed to each School Board (Applic. to Com, Ind, Pipelines) % %.% %.322%.% Taxable Asmt. (CVA) Taxable Asmt. (Wtd & Disc CVA) Municipal Taxes Distribution of Education Taxes in column 6 by School Board TOTAL Taxes Education Taxes LT / ST UT ENG - Public FRE - Public ENG - Separate FRE - Separate Other Property Class Group $ $ $ $ $ $ $ $ $ $ $ 1 Residential ,239,438,67 1,239,438,67 15,787,31 6,79,813 5,85,37 3,272,118 2,889,76 2,24 372,82 8,126 5 Multi-residential ,181,925 2,181, ,67 19,257 94,53 53,28 5, , Farmland ,38,785 1,577, ,727 57,261 49,542 27,924 27, Managed Forests , ,594 1, Subtotal 1,32,57,755 1,27,342,385 16,18,937 6,877,114 5,95,119 3,353,74 2,967,86 2,41 375,371 8, Commercial ,454,925 14,359,891 2,226, , ,89 1,172, ,43 177,473 3, Commercial New Construction 31 Parking Lot Office Building Office Building New Construc 34 Shopping Centre ,434,12 1,768,413 37,727 9,573 8,283 19,871 16,8 3, Shopping Centre New Constru 912 Subtotal 86,889,45 16,128,34 2,264, , ,92 1,192,55 1,8,229 18,481 3,84 51 Industrial ,624,41 3,586,38 99,215 23,99 2,757 54,468 46,49 8, Industrial New Construction. 61 Large Industrial Large Industrial New Construc 913 Subtotal 2,624,41 3,586,38 99,215 23,99 2,757 54,468 46,49 8, Pipelines ,428, 3,484,219 74,289 18,862 16,32 39,17 33,63 5, Other Property Classes Adj. for shared PIL properties... 6,385 4,994 1, Supplementary Taxes , , ,25 176, ,866 17, Total Levied by Rate 19,263,857 7,749,86 6,698,74 4,816,67 4,214,14 2,41 587,157 12, Amts Added to Tax Bill , , Other Taxation Amounts TOTAL before Adj. 1,395,449,21 1,383,541,216 19,45,41 7,89,639 6,698,74 4,816,67 4,214,14 2,41 587,157 12, Payments-In-Lieu of Taxation PIL Asmt. (CVA) PIL Asmt. (Wtd & Disc CVA) Municipal PILS Total PILS Levied Education PILS LT / ST UT Property Class Group $ $ $ $ $ $ 11 Residential ,6 89,6 8,992 4,821 4, Multi-residential Farmland Managed Forests Subtotal 89,6 89,6 8,992 4,821 4, Commercial ,326,145 11,5,69 162,846 62,257 53,864 46, Commercial New Construction 131 Parking Lot Office Building Office Building New Construct 134 Shopping Centre Part 3 contains Distribution of PILS by School Boards 1345 Shopping Centre New Constru 922 Subtotal 9,326,145 11,5,69 162,846 62,257 53,864 46, Industrial Industrial New Construction Large Industrial Large Industrial New Construc 923 Subtotal 1718 Pipelines Other Property Classes Supplementary PILS Total Levied by Rate 171,838 67,78 58,35 46, Amts Added to PILs Other PIL Amounts ,51 4, TOTAL before Adj. 1,216,745 12,39, ,348 71,42 58,23 46,725

14 FIR28: Saugeen Shores T Schedule 26 Asmt Code: 411 TAXATION and PAYMENTS-IN-LIEU SUMMARY 3. Payments-In-Lieu of Taxation: Distribution of Entitlements PILS Levied Distrib. of PIL Entitlement in Col. 7 Distribution of Education PILS in column 1 by School Board TOTAL PILS Levied Adjustment to PILS Levied TOTAL PIL Entitlement Source of PILS LT / ST UT Education LT / ST UT Education English - Public French - Public Other $ $ $ $ $ $ $ $ $ $ $ $ $ $ 51 Canada Canada Enterprises ,969 1,74 4,88 7,761 7,761 6,57 1,74 Ontario Municipal Tax Assist. Act 521 Prev. Exempt Properties Other Mun. Tax Asst. Act ,378 32,339 69,717 69,717 37,378 32, Inst. Payments - Heads and Beds... 3,525 3,525 3,525 3, Railway Rights-of-way Utility Corridors/Transmission Hydro-Electric Power Dams Other.... Ontario Enterprises 541 Ontario Housing Corp Liquor Control Board of Ont Railway Rights-of-way Utility Corridors/Transmission Ontario Lottery and Gaming Corp Other Mgmt Bd Secretariat ,531 1, Municipal Enterprises ,454 18,562 31,312 71,328 71,328 52,766 18, Other Muns and Enterprises ,456 4,72 11,325 21,51 21,51 16,781 4, Amounts Added to PIL TOTAL 71,42 58,23 46, , , ,145 58,23 English - Separate French - Separate

15 FIR28: Saugeen Shores T Upper-Tier ONLY Schedule 28 Asmt Code: 411 UPPER-TIER ENTITLEMENTS Upper-tier Entitlements from Lower-tiers Lower-Tier Municipality MAH Code Asmt Code General Purpose Levy Upper-Tier Special Area Levies (Total) Supplementary Taxes Amounts Added to Tax Bills Other Taxation Amounts Payments - In - Lieu 5% Capping Limit Adjustment PLUS: UT Tax Adjust. Applied to Taxation LESS: UT Tax Adjust. Recovered from Allowances TOTAL $ $ $ $ $ $ $ $ $ $ TOTAL Upper-Tier Entitlement

16 FIR28: Saugeen Shores T Schedule 4 Asmt Code: 411 REVENUE FUND EXPENDITURES Salaries, Wages and Employee Benefits Long Term Debt Charges (Interest) Materials Contracted Services Rents and Financial Expenses External Transfers Subtotal Long Term Debt Charges (Principal) Transfers to Own Funds Inter-Functional Adjustments Allocation of Program Support * Amounts for Unfunded Liabilities TOTAL Expenditures TOTAL Expenditures LESS Unfunded Liabilities General government $ $ $ $ $ $ $ $ $ $ $ $ $ $ 24 Governance ,798 2,46 173, , , Corporate Management Program Support ,37, ,146 13,846 1,425, ,392-19, -1,316, , , Subtotal 1,19, ,66 13,846 1,599, ,392-19, -1,316, ,65 768,65 Protection services 41 Fire , ,778 11, ,427 4,4 61,38 738,27 738,27 42 Police ,461, ,22 112,586 54,566 2,94,29 95, ,81 3,275,153 3,275, Conservation authority , , , , Protective inspection and control ,978 32,87 18,141 8,4 364,389 12, 35, , , Emergency measures ,1 2, ,25 2,25 46 Provincial Offences Act (POA) Other. 499 Subtotal 3,248,57 452,68 142,72 62, ,939 4,141, ,714 12, 373,234 4,662,742 4,662,742 Transportation services 61 Roadways ,363, , ,484 2,47,43 1,6, , ,38 3,57,539 3,57, Winter control ,252 7,331 98, ,121 45, , , Transit Parking Street lighting , ,627 2, ,91 231,91 66 Air transportation ,3 31, ,478 4,127 46,65 46, Other. 699 Subtotal 1,72,178 1,26,41 247, ,156,269 1,6, , ,795 4,327,18 4,327,18 Environmental services 81 Sanitary sewer system ,578 47,56 145, ,47 32,99 1,6,67 65, ,28 7, 19,797 1,767,675 1,767, Storm sewer system Waterworks system ,81 385,58 143,51 744,119 21,762 1,331,25 376, ,78 83, 137,48 2,623,632 2,623, Waste collection ,648 17, ,76 18, , , Waste disposal ,692 56,24 18, ,86 15, ,732 37,155 26, , , Recycling , , , ,34 1,165 32, , , Other. 899 Subtotal 665,21 433,14 575,611 1,529,378 76,19 3,279, ,725 1,48,479 27, ,468 26,738 5,762,365 5,735,627 Health services 11 Public health services , ,614 5, ,888 55,533 43, ,32 557,32 12 Hospitals Ambulance services Ambulance dispatch Cemeteries ,438 39,7 143,138 8,846 13,83 165, , Other. 199 Subtotal 42, ,314 5, ,26 64,379 57, , ,134 Social and family services 121 General assistance Assistance to aged persons Child care Other Subtotal 1499 Social housing Recreation and cultural services 161 Parks ,387 3, ,827 16, ,628 6,756 66,18 8, 32, , , Recreation programs ,85 33,18 2,13 18, ,763 1, -91, 32, , , Rec. Fac. - Golf Crs, Marina, Ski Hill ,163 3, ,6 7, ,958 7,256 45,846 9, 26, , , Rec. Fac. - Other ,894 4, ,64 5,887 5,214 6,1 1,357,127 9,569 81,628 74, 137,223 1,659,547 1,659, Libraries ,763 15,892 25,655 2,467 28,122 28, Cultural services ,236 2,435 4, ,125 5, Other Subtotal 1,288,248 1, ,872 7,9 94,483 76,388 2,416,82 23,581 23, ,991 2,875,866 2,875,866 Planning and development 181 Planning and zoning ,497 12,755 17,252 1,676 18,928 18, Commercial and Industrial ,12 12,6 8,4 14,35 34,912 32, , , Residential development Agriculture and reforestation Tile drainage/shoreline assistance ,14 2,14 1,734 12,874 12, Other Subtotal 76,599 2,14 132,815 8,4 14,35 36,34 1,734 34,651 45,689 45, Other. 599 Non-Functionalized Amounts ,186 24, TOTAL 8,591, ,65 3,813,299 1,995, ,25 451,677 15,554, ,4 3,468,34 5,924 19,549,812 19,498,888 * Column 13, designated for Allocation of Program Support (Line 26), may also include amounts allocated for Corporate Management (Line 25)

17 FIR28: Saugeen Shores T Schedule 42 Asmt Code: 411 ADDITIONAL REVENUE FUND INFORMATION Additional information contained in Schedule 4 1 Total of column 1 and 14 includes: $ 51 Salaries and wages ,85, Employee benefits ,56, Unfunded Liabilities pertaining to Post-Employment Benefits , Subtotal 8,615,96 Total of column 3 includes: 511 Amounts for tax write-offs reported in SLC Total of column 4 includes: 521 Municipal Property Assessment Corporation (MPAC) Total of columns 2 and 8 includes: 541 Payments to Ontario in respect of Downtown Revitalization Program loans Accrued interest (Enter amount only if changes to the accrual basis were made in this reporting year)..... Total of column 5 includes: 561 Short term interest costs Total of column 6 includes: 581 Grants to charitable and non-profit organizations , Grants to universities and colleges Contributions to UNCONSOLIDATED joint local boards 584 Health unit District Social Services Administration Board (DSSAB) Consolidated Municipal Service Manager (CMSM) Homes for the aged Recreation boards Fire area boards Other Other Payments pertaining to the equalization of General Assistance in the GTA Payments pertaining to the equalization of Social Housing in the GTA Total of column 11 includes: 61 Payments for long term commitments and liabilities financed from revenue fund and approved by the OMB or C 61,489 (Exclude debt charges reported in columns 2 and 8) Line 61 of column 11 includes: 615 Storm water Line 63 of column 11 includes: 611 Conventional transit services Line 81 of column 11 includes: 621 Sanitary sewer collection , Sanitary sewer treatment and disposal , Subtotal 1,192,358 Line 82 of column 11 includes: 641 Storm sewer collection Storm sewer treatment and disposal Subtotal Line 82 of column 11 includes: 651 Urban storm water management Rural storm water management Subtotal Line 83 of column 11 includes: 661 Waterworks treatment , Waterworks distribution , Subtotal 1,166,15

18 FIR28: Saugeen Shores T Schedule 42 Asmt Code: 411 ADDITIONAL REVENUE FUND INFORMATION Expenditures to establish initial Unfunded Liability and Adjustments Annual Expenditures related to Unfunded Liability 1 2 Total of column 14 includes: $ $ 681 Unfunded Post-Employment Benefits , Unfunded Solid Waste Landfill Closure and Post-Closure Liabilities , Accrued Interest Construction Financing Debentures Other Subtotal 5,924 Additional information contained in Schedule 12 (CMSM's only) 1 Total of column 3 includes: $ 821 Revenue received from other municipalities for services delivered by CMSM

19 FIR28: Saugeen Shores T Schedule 5 Asmt Code: 411 CAPITAL FUND OPERATIONS SOURCES of CAPITAL FUND FINANCING Capital Fund Revenues 1 Long term liabilities incurred $ 25 Canada Mortgage and Housing Corporation (CMHC) Ontario Financing Authority Commercial Area Improvement Program Other Ontario housing programs Ontario Clean Water Agency (OCWA) Tile drainage and shoreline property assistance programs Serial debentures Sinking fund debentures Long term bank loans Long term reserve fund loans Lease purchase agreements (Tangible capital leases) Construction Financing Debentures Ontario Strategic Infrastructure Financing Authority (OSIFA) Other Subtotal Grants and loan forgiveness: 41 Ontario (SLC ) ,51, Canada (SLC ) ,5 43 Canada Gas Tax Funding (SLC ) Subtotal 4,83, Other municipalities - Grants and fees (SLC ) ,783 Other financing: 81 Prepaid special charges , Proceeds from sale of land , Proceeds from sale of hydro utilities Proceeds from sale of other capital assets ,929 Investment income 85 From own funds From other Donations , Other Other Subtotal 1,119, TOTAL Capital Fund Revenues 5,874,452 Transfers from own funds to capital fund 21 Contributions from revenue fund (SLC ) ,191,79 22 Contribution from reserves, reserve funds and deferred revenue (SLC ) ,462, TOTAL Transfers from own funds to capital fund 3,653, TOTAL Sources of capital financing 9,528,356 APPLICATIONS of CAPITAL FUND FINANCING $ 398 Capital expenditures LESS Unfunded Liabilities (SLC ) ,7,588 Transfers of proceeds from long term liabilities to: 321 Other municipalities Unconsolidated local boards Individuals Subtotal Transfers from capital fund to own funds 341 Transfers to revenue fund , Transfers to reserves, and discretionary reserve funds (SLC ) , Subtotal 76, TOTAL Applications of capital financing 15,713,652

20 FIR28: Saugeen Shores T Schedule 5 Asmt Code: 411 CAPITAL FUND OPERATIONS CONTINUITY of CAPITAL FUND OPERATIONS 1 $ 51 Capital fund balance, beginning of year ,13, PLUS: Total Sources of Capital Financing (SLC ) ,528, LESS: Total Applications of Capital Financing (SLC ) ,713, PLUS: Adjustments for PSAB PLUS: Capital fund balance, end of year ,55,17 Capital fund balance, end of year, reported in line 59 is analyzed as follows: $ 52 Unexpended Capital Financing ,148,751 LESS: Unfinanced capital outlay to be recovered from: 541 Taxation or user charges within term of council ,23, Proceeds from long term liabilities Transfers from reserves and reserve funds Other Unfinanced Capital Outlay 4,23, Capital fund balance, end of year -3,55,17 Total of line 398 includes: $ 61 Short term interest costs Total of line 41 includes: $ 62 Provincial Gas Tax Total of line 42 includes: $ 63 Canada transit funding (Bill C-48) Total of line 22 includes: (Contribution from Reserves, reserve funds and deferred revenue) $ 64 Provincial Gas Tax Federal Gas Tax Canada Transit Funding (Bill C-48)

21 FIR28: Saugeen Shores T Schedule 52 Asmt Code: 411 SOURCES OF CAPITAL FUND FINANCING AND EXPENDITURES SOURCES of CAPITAL FUND FINANCING Expenditures Contributions from Own Funds Capital Grants CAPITAL Reserves, Res. Amounts for CAPITAL Canada Gas Tax Other Municipalities Other Financing Expenditures LESS Revenue Fund Funds, Deferred Ontario Canada Unfunded Liabilities Expenditures Funding Unfunded Liabilities Rev $ $ $ $ $ $ $ $ $ $ 299 General government ,347 5, 221,628 53,221 53,221 Protection services 41 Fire ,4 38,641 12,223 12, Police , ,862 9, Conservation authority Protective inspection and control Emergency measures ,595 5,356 11,951 11, Provincial Offences Act (POA) Other. 499 Subtotal 123,932 45,236 5, ,36 142,36 Transportation services 61 Roadways ,414, ,219 1,912, ,198 4,564,385 4,564, Winter control Transit Parking Street lighting , Air transportation Other. 699 Subtotal 1,428, ,219 1,912, ,198 4,564,385 4,564,385 Environmental services 81 Sanitary sewer system , , , , Storm sewer system Waterworks system , ,5 542,5 67,783 6,194,758 6,194, Waste collection Waste disposal ,367 11,186 29,553 29, Recycling , ,41 76, Other. 899 Subtotal 412,268 87,267 82,33 542,5 67, ,724,318 6,724,318 Health services 11 Public health services ,333 81,71 1,29,171 1,29, Hospitals Ambulance services Ambulance dispatch Cemeteries ,846 14,618 14, Other. 199 Subtotal 45,179 81,71 1,34,789 1,34,789 Social and family services 121 General assistance Assistance to aged persons Child care Other Subtotal 1499 Social housing Recreation and cultural services 161 Parks , , , ,96 521, Recreation programs , 4,771 4, Rec. Fac. - Golf Crs, Marina, Ski Hill. 33,28 4,89 4, 2, 13,64 13, Rec. Fac. - Other ,11 329,672 5,263 29,9 29,9 164 Libraries , ,694 1,196,143 1,196, Cultural services Other Subtotal 177, , ,661 4, 299,679 2,116,487 2,116,487 Planning and development 181 Planning and zoning ,657 6, Commercial and industrial , 95,695 95, Residential development Agriculture and reforestation Tile drainage/shoreline assistance Other Subtotal , 12,352 12, Other Government Business Enterprise Non-Functionalized Amounts TOTAL 2,191,79 1,462,114 3,51, ,5 67,783 1,119,885 15,7,588 15,7,588

22 FIR28: Saugeen Shores T Schedule 6 Asmt Code: 411 CONTINUITY OF RESERVES AND RESERVE FUNDS Obligatory Res. Funds, Discretionary Res. Funds Reserves Deferred Rev $ $ $ 299 Balance, beginning of year ,758 82,23 12,565,513 Revenues 41 Contributions from revenue fund ,2 1,257, Contributions from capital fund , Subtotal 19,2 1,937,47 Development Charges Act 61 Non-discounted services , Discounted services Credits utilized (Development Charges Act) Subtotal Development Charges Act 517, Lot levies Subdivider contributions , 83 Recreational land (the Planning Act) ,64 Investment income 84 From own funds ,127 3, From other Gasoline Tax - Province Building Code Act, 1992 (Section 2.23) Gasoline Tax - Federal , Canada Transit Funding (Bill C-48) Building Canada Fund (BCF) Inter - Reserve Fund / Reserves Transfer Other Other TOTAL Revenues 794,31 22,595 1,937,47 Expenditures 11 Transferred to capital fund , ,33 12 Transferred to revenue fund , Charges for long term liabilities - principal and interest Development Charges Act - Credits utilized (Capital Fund) Development Charges Act - Credits utilized (Revenue Fund) Inter - Reserve Fund / Reserves Transfer Other TOTAL Expenditures 543, , Balance, end of year ,5 14,825 13,55,795

23 FIR28: Saugeen Shores T Schedule 6 Asmt Code: 411 CONTINUITY OF RESERVES AND RESERVE FUNDS Obligatory Res. Funds, Deferred Rev. Discretionary Res. Funds Reserves Totals in line 299 are analysed as follows: $ $ $ 51 Working funds , Contingencies Ontario Clean Water Agency (OCWA) fund for renewals, etc. 53 Sewer Water Replacement of equipment , Sick leave Insurance , Workplace Safety and Insurance Board (WSIB) Post-employment benefits Lot levies Parking revenues , Debenture repayment Exchange rate stabilization Current purposes 525 General government Protection services Transportation services: 5215 Roadways Transit Environmental services: 5225 Sanitary sewer system Storm sewer system Waterworks system Waste collection Waste disposal Health services Social and family services Social housing Recreation and cultural services: 5265 Parks Recreation facilities - Golf Course, Marina, Ski Hill Recreation facilities - Other Libraries Planning and development Other Capital purposes 545 General government Protection services ,763 Transportation services: 5415 Roadways , Transit Environmental services: 5425 Sanitary sewer system , Storm sewer system Waterworks system ,897, Waste collection Waste disposal , Health services ,23 53, Social and family services Social housing Recreation and cultural services: 5465 Parks , Recreation facilities - Golf Course, Marina, Ski Hill Recreation facilities - Other , Libraries , Planning and development , Other Future Capital, Recycling, Westario Powe ,823,622 Obligatory reserve funds / Deferred revenue: 561 Development Charges Act - Non-discounted services , Development Charges Act - Discounted services Subdivider contributions , Recreational land (the Planning Act) , Building Code Act, 1992 (Section 2.23) Gasoline Tax - Province Gasoline Tax - Federal , Canada Transit Funding (Bill C-48) Building Canada Fund (BCF) Other Other TOTAL 92,5 14,825 13,55,795