DECLARATION OF THE MUNICIPAL TREASURER

Transcription

1 2013 FINANCIAL INFORMATION RETURN Municipality: Parry Sound T MSO Office: Northeast Ontario Tier: Single-Tier Area: Parry Sound D MAH Code: 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: Submitting: FIR and MPMP Version: Schedule Title Completion 10 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE 12 GRANTS, USER FEES AND SERVICE CHARGES 20 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 40 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES 42 ADDITIONAL INFORMATION 51 SCHEDULE OF TANGIBLE CAPITAL ASSETS 53 CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT) AND TANGIBLE CAPITAL ASSET ACQUISITION FINANCING/DONATIONS 54 CONSOLIDATED STATEMENT OF CASH FLOW (SELECT DIRECT OR INDIRECT METHOD) 60 CONTINUITY OF RESERVES AND RESERVE FUNDS 61 DEVELOPMENT CHARGES RESERVE FUNDS 62 DEVELOPMENT CHARGES RATES (INCLUDING SPECIAL AREAS) 70 CONSOLIDATED STATEMENT OF FINANCIAL POSITION 72 CONTINUITY OF TAXES RECEIVABLE SINGLE/LOWER-TIER ONLY 74 LONG TERM LIABILITIES AND COMMITMENTS 75 WATER AND WASTEWATER 76 GOVERNMENT BUSINESS ENTERPRISES (GBE) OTHER ENTITIES (DSSAB, HEALTH UNIT, OTHER AND TOTAL ALL) COMMUNITY IMPROVEMENT PLANS 80 STATISTICAL INFORMATION 81 ANNUAL DEBT REPAYMENT LIMIT 83 NOTES PM90 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: 0020 Name Stephen L. Gingrich 0022 Telephone Fax (Required) steve.gghf@vianet.ca 0030 Website address of Municipality townofparrysound.com 0091 Municipal Auditor Stephen L. Gingrich, CPA, CA 0092 Municipal Audit Firm GORDON, GINGRICH, HARRIS & FLEMMING 0095 Municipal Auditor's (Required) steve.gghf@vianet.ca 0090 Municipal Treasurer Trevor Pinn, CPA, CA 0093 Municipal Treasurer's (Required) tpinn@townofparrysound.com 0094 Date Sep-2014 Signature of Municipal Treasurer Signature Date 0070 Outstanding In-Year Critical Errors Schedule 54: Cashflow - Direct or Indirect Method Chosen INDIRECT Municipal Data 1 Data Source 2 Municipal Data (#) (List) 0040 Households ,037 Stats Can 0041 Population ,191 Stats Can 0042 Youth Population ,180 Stats Can

2 Province of Ontario - Ministry of Municipal Affairs x :15 FIR2013: Parry Sound T Schedule 10 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE STATEMENT OF OPERATIONS: REVENUE Own Purposes Revenue 1 Property Taxation $ 0299 Taxation - Own Purposes (SLC ) For UT (SLC ) ,213, Payments-In-Lieu of Taxation (SLC ) For UT (SLC ) , Subtotal 8,485,823 Ontario Unconditional Grants 0620 Ontario Municipal Partnership Fund (OMPF) ,957, Other Other Other Other Subtotal 1,957,000 Conditional Grants 0810 Ontario conditional grants (SLC ) ,406, Ontario Grants for Tangible Capital Assets (SLC ) , Canada conditional grants (SLC ) , Canada Grants for Tangible Capital Assets (SLC ) , Deferred revenue earned (Provincial Gas Tax) (SLC SLC ) Deferred revenue earned (Canada Gas Tax) (SLC ) Subtotal 5,029, Revenue from other municipalities for Tangible Capital Assets (SLC ) , Revenue from other municipalities (SLC ) ,580, Total User Fees and Service Charges (SLC ) ,522,340 Licences, permits, rents, etc Trailer revenue and permits Licences and permits , Rents, concessions and franchises , Royalties Green Energy Other Subtotal 615,592 Fines and penalties 1605 Provincial Offences Act (POA) Municipality which administers POA only ,268, Other fines , Penalties and interest on taxes , Other Subtotal 1,413,045 Other revenue 1805 Investment income , Interest earned on reserves and reserve funds , Gain/Loss on sale of land & capital assets , Deferred revenue earned (Development Charges) (SLC SLC ) Deferred revenue earned (Recreational land (The Planning Act)) (SLC SLC ) , Other Deferred revenue earned Donations , Donated Tangible Capital Assets (SLC ) Sale of publications, equipment, etc , Contributions from non-consolidated entities Other Revenues from Government Business Enterprise (ie. Dividends, etc.) Gaming and Casino Revenues Other Insurance claim- Library , Other Other Other Other Other Other Other Other Subtotal 1,202, Municipal Land Transfer Tax (City of Toronto Act, 2006) Increase/Decrease in Government Business Enterprise equity ,476

3 Province of Ontario - Ministry of Municipal Affairs x :15 FIR2013: Parry Sound T Schedule 10 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE 9910 TOTAL Revenues 29,390,467

4 Province of Ontario - Ministry of Municipal Affairs x :15 FIR2013: Parry Sound T Schedule 10 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE Continuity of Accumulated Surplus/(Deficit) 1 $ 2010 PLUS: Total Revenues (SLC ) ,390, LESS: Total Expenses (SLC ) ,173, PLUS: PLUS: PLUS: PSAB Adjustments Annual Surplus/(Deficit) ,216, Accumulated surplus/(deficit) at the beginning of year ,127, Prior period adjustments , Restated accumulated surplus/(deficit) at the beginning of year ,491, Accumulated surplus/(deficit) at the end of year (SLC SLC ) ,708,050 1 Continuity of Government Business Enterprise Equity $ 6010 Government Business Enterprise Equity, beginning of year ,481, PLUS: Net Income for Government Business Enterprise for year , PLUS: Government Business Enterprise Equity, end of year ,052,810 Total of line 0899 includes: Provincial Gas Tax Funding 4018 Provincial Gas Tax for Transit operating expenses , Provincial Gas Tax for Transit capital expenses Provincial Gas Tax ,436 1 $ Total of line 0899 includes: Canada Gas Tax Funding 1 $ 4025 General Government Transportation Services: 4030 Roads - Paved Roads - Unpaved Roads - Bridges and Culverts Roadways - Traffic Operations & Roadside Transit - Conventional Transit - Disabled & special needs Environmental Services: 4060 Wastewater collection/conveyance , Wastewater treatment & disposal , Urban storm sewer system Rural storm sewer system Water treatment Water distribution/transmission Solid waste collection Solid waste disposal Waste diversion Other Canada Gas Tax 356,934

5 FIR2013: Parry Sound T Schedule 12 GRANTS, USER FEES AND SERVICE CHARGES Ontario Conditional Grants Canada Conditional Grants Other Municipalities User Fees and Service Charges Ontario Grants - Tangible Capital Assets Canada Grants - Tangible Capital Assets Other Municipalities - Tangible Capital Assets $ $ $ $ $ $ $ 0299 General government ,162 Protection services 0410 Fire , Police , Court Security Prisoner Transportation Conservation authority Protective inspection and control , Building permit and inspection services Emergency measures Provincial Offences Act (POA) , Other Subtotal 34, , Transportation services 0611 Roads - Paved ,054 72,827 11, Roads - Unpaved Roads - Bridges and Culverts Roads - Traffic Operations & Roadside Winter Control - Except sidewalks, Parking Lots Winter Control - Sidewalks, Parking Lots Only Transit - Conventional ,436 10, Transit - Disabled & special needs , Parking , Street lighting Air transportation ,673 68,259 68, Other Subtotal 41, , ,086 68,653 11,500 Environmental services 0811 Wastewater collection/conveyance ,672, , Wastewater treatment & disposal , Urban storm sewer system Rural storm sewer system Water treatment Water distribution/transmission ,542, Solid waste collection , Solid waste disposal , Waste diversion ,850 16, Other Subtotal 58,85 12,582 5,255, ,934 0 Health services 1010 Public health services Hospitals Ambulance services ,201,028 3,380, Ambulance dispatch Cemeteries , Other Subtotal 4,201, ,380,625 51,091 0 Social and family services 1210 General assistance Assistance to aged persons Child care Other Subtotal 0 Social Housing 1410 Public Housing Non - Profit/Cooperative Housing Rent Supplement Programs Other Other Subtotal 0 Recreation and cultural services 1610 Parks Recreation programs ,600 22, Recreation facilities - Golf Course, Marina, Ski Hill Recreation facilities - All Other , Libraries ,582 1,437 87,233 7, Museums Cultural services ,094 50,156 10, , Other Subtotal 64,076 51,593 97, ,836 0 Planning and development 1810 Planning and zoning , Commercial and industrial ,767 5,000 26, , Residential development Agriculture and reforestation Tile drainage/shoreline assistance Other Subtotal 6,767 5,000 26, , Other TOTAL 4,406,723 56,593 3,580,959 6,522, , ,587 11,500

6 FIR2013: Parry Sound T Schedule 20 TAXATION INFORMATION General Information 1. Optional Property Classes in Effect 2 Y or N 0202 N New Multi-Residential N 0205 G Parking Lot (Includes CJ, CR, CX, CY, CZ) N 0210 D Office Building N 0215 S Shopping Centre N 0220 L Large Industrial N 0225 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 Exclude Properties Previously at CVA Tax Exclude Exclude Properties that go Properties that go from Capped to from Clawed Clawed Back Back to Capped % $ $ % % $ $ Y or N Y or N Y or N 0320 M Multi-Residential % 10.0% 5.0% Y Y Y 0330 C Commercial % 5, % 5.0% Y Y Y 0340 I Industrial % 10.0% 5.0% Y Y Y Grad. Tax Rates in Effect? Number of Tax Bands CVA Boundary Low Band % of Highest Band Rate CVA Boundary Middle Band 3. Graduated Taxation (Tax Bands) Y or N # $ % $ % 0610 C Commercial N 0611 G Parking Lot N 0612 D Office Building N 0613 S Shopping Centre N 0620 I Industrial N 0621 L Large Industrial N Phase-In Program in Effect? Year Current Phase- In Initiated Term of Current Phase-In 4. Phase-In Program in Effect (Most recent Phase-In only) Y or N Year # of Yrs 0805 R Residential N 0810 M Multi-Residential N 0815 N New Multi-Residential N 0820 C Commercial (Includes G, D, S) N 0840 I Industrial (Includes L) N 0850 F Farmland N 0855 T Managed Forest N 0860 P Pipeline N % of Highest Band Rate 5. Rebates for Eligible Charities 2 % 1010 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 1210 R Residential M Multi-Residential F Farmland T Managed Forest C Commercial I Industrial P Pipeline Other

7 FIR2013: Parry Sound T Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 1. GENERAL PURPOSE LEVY INFORMATION Phase-In Taxable LT/ST Taxes UT Taxes Education Taxes TOTAL Assessment 9299 TOTAL ,991, ,109,89 2,240,263 10,350,153 RTC Tax Percent of Phase-In Taxable Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $ $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $ Parry Sound T 0010 RT 0 Residential Full Occupied % 522,290, ,262, % % % 5,217, ,005,436 6,223, MT 0 Multi-Residential Full Occupied % 20,476,000 15,089, % % % 251, , , NT 0 New Multi-Residential Full Occupied % 1,445, , % % % 10, ,073 12, FT 0 Farmland Full Occupied % 585, , % % % 1, , TT 0 Managed Forest Full Occupied % 50,200 28, % % % CT 0 Commercial Full Occupied % 114,391, ,164, % % % 1,944, ,288 2,801, CH 0 Commercial Full Occupied, Shared PIL % 1,380,000 1,028, % % % 18, ,303 27, CU 0 Commercial Excess Land % 1,995,330 1,801, % % % 23, ,184 33, CK 0 Commercial Excess Land, Shared PIL % 54,000 41, % % % CX 0 Commercial Vacant Land % 9,996,300 9,304, % % % 119, , , GT 0 Parking Lot Full Occupied % 214, , % % % 3, ,468 4, ST 0 Shopping Centre Full Occupied % 14,298,920 12,965, % % % 237,45 104, , SU 0 Shopping Centre Excess Land % 300, , % % % 2, ,044 3, IT 0 Industrial Full Occupied % 5,824,700 5,134, % % % 85,65 33, , IU 0 Industrial Excess Land % 7,500 6, % % % IX 0 Industrial Vacant Land % 2,288,600 2,019, % % % 23, ,352 32, PT 0 Pipeline Full Occupied % 1,314,000 1,258, % % % 12, ,388 27, JT 0 Industrial, NConstr. Full Occupied % 421, , % % % 5, ,363 8, XT 0 Commercial, NConstr. Full Occupied % 9,435,000 8,210, % % % 150, , , XU 0 Commercial, NConstr. Excess Land % 108,000 91, % % % 1, , RD 0 Residential Education Only % 17,319, % % 36,716 36,716

8 FIR2013: Parry Sound T Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 1. GENERAL PURPOSE LEVY INFORMATION Phase-In Taxable LT/ST Taxes UT Taxes Education Taxes TOTAL Assessment 9299 TOTAL ,991, ,109,89 2,240,263 10,350, Subtotal 706,876, ,991,034 8,109,89 2,240,263 10,350,153

9 FIR2013: Parry Sound T Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 2. LOWER-TIER / SINGLE-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9499 TOTAL , ,286 RTC Tax Percent of Phase-In Taxable Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $ $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $ RURAL AREA DEEP WATER POINT 0010 RT 0 Residential Full Occupied % 17,319, % % 135, , Subtotal 0 17,319, , ,286

10 FIR2013: Parry Sound T Schedule 22 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 Phase-In Taxable Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $ $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $ RT 0 Residential Full Occupied % 9601 Subtotal

11 FIR2013: Parry Sound T Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION Municipal Taxes LT / ST UT Education Taxes TOTAL 4. ADJUSTMENTS TO TAXATION $ $ $ $ 7010 Adjustments for properties, shared as if Payment-In-Lieu (Hydro properties RTQ = H, J, K) SUPPLEMENTARY TAXES 9799 Total of all supplementary taxes (Supps, Omits, Section 359) ,620 20,997 91, AMOUNT LEVIED BY TAX RATE 9910 TOTAL Levied by Tax Rate 8,315, ,261,260 10,577, AMOUNTS ADDED TO TAX BILL 8005 Local improvements Sewer and water service charges Sewer and water connection charges Fire service charges Minimum tax (differential only) Municipal drainage charges Waste management collection charges Business improvement area ,950 55, Other Subtotal 55, , OTHER TAXATION AMOUNTS 8045 Railway rights-of-way (RTC = W) ,635 1,680 4, Utility transmission and utility corridors (RTC = U) Other Subtotal 2, ,680 4, TOTAL AMOUNT LEVIED 9990 TOTAL Levies 8,374, ,262,940 10,637,321

12 FIR2013: Parry Sound T Schedule 24 PAYMENTS-IN-LIEU of TAXATION 1. GENERAL PURPOSE PAYMENTS-IN-LIEU PIL Phased-In LT/ST PILS UT PILS Education PILS TOTAL Assessment 9299 TOTAL ,095, , , ,122 RTC Tax Percent of PIL Phased-In Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $ $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $ Parry Sound T 1015 RP 0 Residential PIL: Full Occupied, Taxable Tenant of Province % 50,200 44, % % % RG 0 Residential PIL: 'General' Only (No Educ.) % 738, , % % 6,173 6, CF 0 Commercial PIL: Full Occupied % 9,513,000 5,657, % % % 103, , , CG 0 Commercial PIL: 'General' Only (No Educ.) % 4,361,000 4,251, % % 77,862 77, GF 0 Parking Lot PIL: Full Occupied % 798, , % % % 14, ,359 20, CV 0 Commercial PIL: Excess Land % 147, % % % 1, , MF 0 Multi-Residential PIL: Full Occupied % 2,646, % % % 44, ,611 49, Subtotal 15,460,700 14,095, , , ,122

13 FIR2013: Parry Sound T Schedule 24 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 PIL Phased-In Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $ $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $ RF 0 Residential PIL: Full Occupied % 9401 Subtotal

14 FIR2013: Parry Sound T Schedule 24 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 PIL Phased-In Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $ $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $ RF 0 Residential PIL: Full Occupied % 9601 Subtotal

15 FIR2013: Parry Sound T Schedule 24 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 9910 TOTAL PILS Levied by Tax Rate 248, , , AMOUNTS ADDED TO PAYMENTS-IN-LIEU 8005 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 8045 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 323, 324) ,125 7, Hydro-electric Power Dams - from Province ,452 16, Other Subtotal 23,577 23, TOTAL PAYMENTS-IN-LIEU LEVIED 9990 TOTAL PILS Levied 272, , ,699

16 FIR2013: Parry Sound T Schedule 26 TAXATION and PAYMENTS-IN-LIEU SUMMARY 1. Municipal and School Board Taxation TOTAL ENG - Public FRE - Public ENG - Separate FRE - Separate Other 9010 Legislated Percentage of Education Taxes distributed to each School Board (Applic. to Com, Ind, Pipelines) % % 0.000% % 0.000% 0.000% Taxable Asmt. (CVA) Municipal Taxes Distribution of Education Taxes in column 6 by School Board Education Taxes LT / ST UT ENG - Public FRE - Public ENG - Separate FRE - Separate Other (CVA) (Wtd & Disc CVA) Property Class Group $ $ $ $ $ $ $ $ $ $ $ $ $ 0010 Residential ,290, ,290, ,581, ,581,183 6,395,266 5,353, ,042, ,847 3,130 62, Multi-residential ,921,000 32,455,595 16,067,573 23,830, , , ,063 33, Farmland , , , ,138 1,852 1, Managed Forests ,200 12,550 28,300 7, Subtotal 544,846, ,904, ,241, ,560,379 6,693,462 5,616, ,076,529 1,010,502 3,130 62, Commercial ,817, ,751, ,340, ,424,118 3,034,651 2,106, , , , Commercial New Construction. 9,543,000 15,831,506 8,301,825 13,773, , , ,816 56,23 10, Parking Lot , , , ,544 4,797 3, ,468 1, Office Building Office Building New Constructio Shopping Centre ,599,160 24,152,075 13,150,123 21,797, , , ,741 88, , Shopping Centre New Construc Subtotal 152,173, ,091, ,973, ,298,005 3,603,361 2,500, ,102, , , Industrial ,120,800 11,268,606 7,159,825 9,934, , , ,353 36, , Industrial New Construction.. 421, , , ,561 8,321 5, ,363 1, Large Industrial Large Industrial New Construct Subtotal 8,541,800 11,906,940 7,517,000 10,476, , , ,716 38, , Pipelines ,314,000 1,162,784 1,258,500 1,113,671 27,641 12, ,388 12,95 2, Other Property Classes Adj. for shared PIL properties Supplementary Taxes ,617 70,62 20,997 18,999 1, Total Levied by Rate 10,577,056 8,315, ,261,260 2,008,853 3, , Amts Added to Tax Bill ,950 55, Other Taxation Amounts ,315 2, ,680 1, TOTAL before Adj. 706,876, ,066, ,991, ,448,280 10,637,321 8,374, ,262,940 2,010,267 3, , Payments-In-Lieu of Taxation PIL Asmt. (CVA) Taxable Asmt. (Wtd & Disc CVA) PIL Asmt. (Wtd & Disc CVA) Phase-In Taxable Asmt. Phase-In PIL Asmt. Phase-In Taxable Asmt. Phase-In PIL Asmt. TOTAL Taxes Total PILS Levied Municipal PILS LT / ST UT Education PILS (CVA) (Wtd & Disc CVA) Property Class Group $ $ $ $ $ $ $ $ 1010 Residential , , , ,625 6,757 6, Multi-residential ,646,500 4,008,085 49,708 44, , Farmland Managed Forests Subtotal 788, ,700 3,252,125 4,613,710 56,465 50,76 5, Commercial ,874,000 23,094,896 10,056,250 16,666, , ,36 46, Commercial New Construction 1310 Parking Lot ,000 1,328, ,500 1,310,886 20,781 14, , Office Building Office Building New Constructio 1340 Shopping Centre Part 3 contains Distribution of PILS by School Boards 1345 Shopping Centre New Construc 9220 Subtotal 14,672,000 24,423,261 10,843,750 17,976, , , , Industrial Industrial New Construction Large Industrial Large Industrial New Construct 9230 Subtotal 1718 Pipelines Other Property Classes Supplementary PILS Total Levied by Rate 307, , , Amts Added to PILs Other PIL Amounts ,577 23, TOTAL before Adj. 15,460,700 25,211,961 14,095,875 22,590, , , ,580

17 FIR2013: Parry Sound T Schedule 26 TAXATION and PAYMENTS-IN-LIEU SUMMARY 3. Payments-In-Lieu of Taxation: Distribution of Entitlements PILS Levied TOTAL PILS Adjustment to TOTAL PIL Distrib. of PIL Entitlement in Col. 7 Distribution of Education PILS in column 10 by School Board English - French - Source of PILS LT / ST UT Education Levied PILS Levied Entitlement LT / ST UT Education English - Public French - Public Other Separate Separate $ $ $ $ $ $ $ $ $ $ $ $ $ $ 5010 Canada ,920 52, , , ,920 52,875 44,498 8, Canada Enterprises Ontario Municipal Tax Assist. Act 5210 Prev. Exempt Properties Other Mun. Tax Asst. Act , ,619 84,619 84, Inst. Payments - Heads and Beds... 7,125 7,125 7,125 7, Railway Rights-of-way Utility Corridors/Transmission Hydro-Electric Power Dams ,452 16,452 16,452 16, Other.... Ontario Enterprises 5410 Ontario Housing Corp Liquor Control Board of Ont Railway Rights-of-way Utility Corridors/Transmission Ontario Lottery and Gaming Corp Other Municipal Enterprises Other Muns and Enterprises ,097 5,611 49,708 49,708 44,097 5,611 4, Amounts Added to PIL TOTAL 272, , , , , ,580 49, ,266

18 FIR2013: Parry Sound T Upper-Tier ONLY Schedule 28 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 $ $ $ $ $ $ $ $ $ $ Hydro - Electric Power Dams TOTAL Upper-Tier Entitlement TOTAL

19 FIR2013: Parry Sound T Schedule 40 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES Salaries, Wages and Employee Benefits Interest on Long Term Debt Materials Contracted Services Rents and Financial Expenses External Transfers Amortization Total Expenses Before Adjustments Inter-Functional Adjustments Allocation of Program Support * Total Expenses After Adjustments $ $ $ $ $ $ $ $ $ $ $ General government 0240 Governance ,599 25,865 3, , , , Corporate Management , , , ,775 17, ,642 1,412, ,412, Program Support Subtotal 870, , , ,268 17,663 39, ,642 1,627, ,627,767 Protection services 0410 Fire , ,574 43, , ,146 12, , Police ,203,027 2,203,027 2,203, Court Security Prisoner Transportation Conservation authority Protective inspection and control ,760 24,387 14,711 9, , , Building permit and inspection services Emergency measures ,195 3,216 4,411 4, Provincial Offences Act (POA) ,840 14, ,572 48, ,464 3,591 1,192,056 1,192, Other 0499 Subtotal 922, ,082 2,410,602 48, , ,231 4,457,479 12, ,469,856 Transportation services 0611 Roads - Paved ,591 33, , ,640 10,063 1,434,737 2,497, ,788 2,235, Roads - Unpaved Roads - Bridges and Culverts ,891 6, , ,688 8, , Roads - Traffic Operations & Roadside ,233 34, , , ,280 34, , Winter Control - Except sidewalks, Parking Lots ,188 91,942 77, , , , Winter Control - Sidewalks, Parking Lots Only ,444 93,696 10, ,579 42, , Transit - Conventional ,979 39,979 39, Transit - Disabled & special needs ,459 34,459 34, Parking ,155 11,853 5,162 1,000 17, , , Street lighting ,154 21, , , , Air transportation , ,489 4,968 2,009 24, , , Other Waterfront facilities 5,482 1,016 6,498 6, Subtotal 999,759 34, , ,331 13, ,002,836 4,378,663-73, ,304,755 Environmental services 0811 Wastewater collection/conveyance ,924 44, , , , , , Wastewater treatment & disposal , , , ,734 13, ,748 1,729, ,729, Urban storm sewer system ,109 1,129 72,165 84, ,172 29, , Rural storm sewer system Water treatment ,808 79, ,680 38, , ,481 1, , Water distribution/transmission ,269 82,509 92,851 57,341 15, , ,725-14, , Solid waste collection , , ,777 13, , Solid waste disposal ,641 7, ,640 16,622 8, , , Waste diversion ,121 9, , ,095 8, , Other 0899 Subtotal 1,329, , ,762 1,064,475 45, ,600,395 5,143,659 39, ,182,756 Health services 1010 Public health services , , , Hospitals Ambulance services ,223 89,881 6,984,610 73, ,221 7,604,692 7,604, Ambulance dispatch Cemeteries ,535 42,857 9,751 16, ,123 5, , Other 1099 Subtotal 286, ,738 6,994,361 73, , ,201 7,972,840 5,43 7,978,270 Social and family services 1210 General assistance , , , Assistance to aged persons , , , Child care ,372 54,372 54, Other 1299 Subtotal 0 411,88 411, ,880

20 FIR2013: Parry Sound T Schedule 40 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES Salaries, Wages and Employee Benefits Interest on Long Term Debt Materials Contracted Services Rents and Financial Expenses External Transfers Amortization Total Expenses Before Adjustments Inter-Functional Adjustments Allocation of Program Support * Total Expenses After Adjustments $ $ $ $ $ $ $ $ $ $ $ Social Housing 1410 Public Housing ,585 30,585 30, Non-Profit/Cooperative Housing Rent Supplement Programs Other 1498 Other 1499 Subtotal 0 30, ,585 30,585 Recreation and cultural services 1610 Parks ,603 85,007 40,208 3, , ,608 14, , Recreation programs ,096 9,274 3,602 13, , , Rec. Fac. - Golf Crs, Marina, Ski Hill ,408 10,288 40,875 69,571 69, Rec. Fac. - All Other ,158 81, ,312 67, , ,774 1, , Libraries ,693 25,735 31,596 6,787 26, , , Museums ,000 25,000 25, Cultural services , , ,312 25, ,219 1,530,452 1,530, Other 1699 Subtotal 1,251,584 81, , ,614 46,344 38, ,941 3,249,046 16, ,265,877 Planning and development 1810 Planning and zoning ,491 17,987 60, , , , Commercial and Industrial ,435 22, , ,695 17,913 51,487 52, , , Residential development Agriculture and reforestation Tile drainage/shoreline assistance Other 1899 Subtotal 380,926 22, , ,664 18,877 51,487 55, , , Other 9910 TOTAL 6,041, ,427 2,657,493 12,076, ,878 1,510,633 4,889,604 28,173, ,173,620

21 FIR2013: Parry Sound T Schedule 42 ADDITIONAL INFORMATION Additional information contained in Schedule 40 1 Total of column 1 includes: $ 5010 Salaries and wages ,253, Employee benefits ,788, Total Salaries, Wages and Employee benefits (Not including line 5050) ,041, Salaries, Wages and Employee benefits capitalized on Schedule Total Salaries, Wages and Employee benefits (including capitalized wages) ,041,270 Total of column 3 includes: 5110 Amounts for tax write-offs reported in SLC Total of column 4 includes: 5210 Municipal Property Assessment Corporation (MPAC) ,186 Total of column 5 includes: 5610 Short term interest costs Total of column 6 includes: 5810 Grants to charitable and non-profit organizations , Grants to universities and colleges ,000 Contributions to UNCONSOLIDATED joint local boards 5840 Health unit , District Social Services Administration Board (DSSAB) , Consolidated Municipal Service Manager (CMSM) Homes for the aged , Recreation boards Fire area boards Other Emergency 911 Committee , Other 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: Payments for long term commitments and liabilities financed from the consolidated statement of operations Line 0611 of column 11 (Total costs for paved roads) includes: 6106 Urban storm water Rural storm water Line 0612 of column 11 (Total costs for unpaved roads) includes: 6108 Rural storm water Line 0831 of column 11 (Total costs for water treatment) includes: 6611 Treatment costs for water not treated to drinking water standards Line 0832 of column 11 (Total costs for water distribution) includes: 6612 Distribution/transmission costs for water not treated to drinking water standards

22 FIR2013: Parry Sound T Schedule 51 SCHEDULE OF TANGIBLE CAPITAL ASSETS ANALYSIS BY FUNCTIONAL CLASSIFICATION 2013 Opening Net Book Value 2013 Opening Cost Balance Additions and Betterments COST Disposals Write Downs 2013 Closing Cost Balance 2013 Opening Amortization Balance AMORTIZATION Annual Amortization Amortization Disposal 2013 Closing Amortization Balance 2013 Closing Net Book Value $ $ $ $ $ $ $ $ $ $ $ 0299 General government ,637,350 4,996,706 58, ,244 4,850, , ,642 40, ,256 4,398,250 Protection services 0410 Fire ,275,091 2,834,091 23,224 64,199 2,793,116 1,559, ,659 64,199 1,602,460 1,190, Police Court Security Prisoner Transportation Conservation authority Protective inspection and control , , ,360 23,313 9,981 33, , Building permit and inspection services Emergency measures Provincial Offences Act (POA) ,704 34,433 34,433 16,729 3,592 20,321 14, Other Subtotal 1,545,842 3,144,884 23,224 64, ,103,909 1,599, ,232 64,199 1,656,075 1,447,834 Transportation services 0611 Roads - Paved ,628,925 44,732, , ,301 44,900,840 21,103,669 1,434, ,989 22,417,417 22,483, Roads - Unpaved Roads - Bridges and Culverts ,841,763 6,486,364 6,486,364 2,644, ,745 2,776,346 3,710, Roads - Traffic Operations & Roadside ,470,902 8,325,537 8,325,537 3,854, ,694 4,220,329 4,105, Winter Control - Except sidewalks, Parking Lots Winter Control - Sidewalks, Parking Lots Only Transit - Conventional Transit - Disabled & special needs Parking , ,198 22,658 26, , ,408 17,922 26, , , Street lighting , , , ,901 27, , , Air transportation , , ,567 1,077, ,659 24, , , Other Subtotal 33,437,233 61,862, , , ,179,375 28,424,873 2,002, ,190 30,280,519 31,898,856 Environmental services 0811 Wastewater collection/conveyance ,777,882 22,010,968 24,906 22,035,874 7,233, ,667 7,596,753 14,439, Wastewater treatment & disposal ,639,411 17,622,944 17,622,944 1,983, ,748 2,496,281 15,126, Urban storm sewer system ,901,658 5,905,504 5,905,504 1,003,846 84,769 1,088,615 4,816, Rural storm sewer system Water treatment ,405,840 15,853, ,284 16,028,072 4,447, ,756 4,855,704 11,172, Water distribution/transmission ,332,569 14,769,570 64,446 14,834,016 3,437, ,608 3,659,609 11,174, Solid waste collection , , ,796 85,442 8,846 94, , Solid waste disposal Waste diversion Other Subtotal 58,235,714 76,426, ,636 76,690,206 18,190,856 1,600, ,791,250 56,898,956 Health services 1010 Public health services Hospitals Ambulance services ,362,717 2,515, , ,789 2,629,740 1,153, , ,674 1,185,745 1,443, Ambulance dispatch Cemeteries , ,372 12, , ,256 16, , , Other Subtotal 1,613,833 3,033, , , ,159,492 1,419, , ,674 1,468,981 1,690,511 Social and family services 1210 General assistance Assistance to aged persons Child care Other Subtotal 0