City of Cornwall Summary of Projected Variances (Unfavourable) as at June 30, 2018

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1 Summary of Projected Variances (Unfavourable) as at June 30, 2018 Schedule I General Taxation Corporate Variances (Work Stoppage) Estimated Savings Salaries & Benefits $933,487 Estimated Cost Salaries & Benefits ($126,303) Contracted Services ($154,552) Swimming Lessons Refunded ($10,198) $642,434 Human Resources WSIB Expense (net City) ($134,000) WSIB - Estimated Future Benefit Costs Reserve $134,000 $0 Glen Stor Dun Lodge (city share) Capital Savings $41,720 $41,720 Fire Services Overtime ($100,000) Equipment Deferrals $20,000 ($80,000) Emergency Medical Services (City share) Paramedic Salaries ($160,000) Fuel ($30,000) Additional Revenue MoH $85,154 ($104,846) MW Garage Fuel ($50,000) ($50,000) Transit Services Fuel ($80,000) Saving LTD (Fuel Tanks) $70,000 ($10,000) Infrastructure Planning Capital Savings $13,858 $13,858 Environmental Services Waste Management Services Tipping Fees ($350,000) Recycled Materials ($135,000) Proposed Capital to Defer (if required) Landfill Expansion / Alternative Disposal ECA $80,000 ($405,000) Building Services Permit Revenue ($150,000) Building Surplus Reserve (permits) $97,000 ($53,000) Recreation Services Benson Centre repairs and mtce ($21,000) Civic Complex repairs and mtce ($51,000) Marina & Outdoor Pools ($32,000) Snow Removal ($40,000) Capital Savings Aquatic Centre HVAC Study $39,880 Canada Sesquicnetal Celebration $4,137 Capital Short Fall Barrier Free South Entrance Ramp ($74,351) Proposed Capital to Defer (if required) Arts in the Park $30,000 Docks at RCAF $80,000 Guindon Park Road $50,000 ($14,334) Outside Agencies Eastern Ontario Health Unit (prior year surplus) $19,228 $19,228 Projected Variance - General Taxation $60

2 Summary of Potential Contributions to (from) Reserves as at June 30, 2018 Schedule II Environmental Services - Water Variances (Work Stoppage) Estimated Savings Salaries & Benefits $83,100 Estimated Cost Salaries & Benefits ($37,606) Contracted Services ($8,293) Contribution to Waterworks Reserve $37,201 Environmental Services - Sanitary Variances (Work Stoppage) Estimated Savings Salaries & Benefits $83,700 Estimated Cost Salaries & Benefits ($15,861) Contracted Services ($99,519) ($31,680) Disposal Services $40,000 $40,000 Capital Savings Drain Ditch and Storm Maintenance $27,548 $27,548 Contribution to Wastewater Reserve $67,548

3 Council Salaries and Benefits $128,953 $275, % $127,585 $280, % Purchase of Goods $5,351 $17, % $7,192 $17, % Services and Rents $63,857 $121, % $74,006 $114, % Financial and Transfers $122,204 $255, % $142,249 $285, % Subtotal $320,365 $669, % $351,032 $698, % Total Revenue $0 $0 0.00% $0 $0 0.00% NET COSTS $320,365 $669, % $351,032 $698, % Services and Rents Services and rents are high at this time due to membership fees that are paid annually in the first quarter.

4 Office of the Chief Administrator City of Cornwall Salaries and Benefits $181,581 $348, % $155,737 $335, % Purchase of Goods $1,341 $3, % $1,805 $3, % Services and Rents $45,223 $122, % $68,398 $116, % Financial and Transfers $65,087 $136, % $70,545 $132, % Subtotal $293,232 $610, % $296,485 $588, % Total Revenue $293,232 $610, % $296,485 $588, % NET COSTS $0 $0 0.00% $0 $0 0.00%

5 Clerk's Office Salaries and Benefits $221,847 $495, % $199,824 $408, % Purchase of Goods $19,208 $36, % $18,628 $49, % Services and Rents $170,455 $361, % $223,636 $510, % Financial and Transfers $163,476 $276, % $147,937 $241, % Subtotal $574,986 $1,170, % $590,025 $1,209, % Total Revenue $333,381 $716, % $449,410 $783, % NET COSTS $241,605 $454, % $140,615 $425, % Revenue Revenue is high due to the contribution from reserves being booked at 100% for the election. Financial and Transfers Financial & Transfers are high due to the annual maintenance fee for the Webcasting paid in full during the first quarter and a budgeted contribution to the reserves of $20,000 for egenda.

6 Human Resources Salaries and Benefits $586,947 $1,142, % $577,023 $1,218, % Purchase of Goods $6,072 $9, % $4,604 $8, % Services and Rents $142,406 $282, % $130,538 $325, % Financial and Transfers $364,457 $749, % $457,996 $843, % Subtotal $1,099,882 $2,184, % $1,170,161 $2,395, % Total Revenue $1,092,124 $2,168, % $1,163,397 $2,378, % NET COSTS $7,758 $16, % $6,764 $17, % Financial and Transfers WSIB costs are estimated to be over budget by $200,000 (net City $134,000). As a Schedule 2 employer, the City self insures WSIB exposure for all City employees excluding GSDL and Police. Schedule 2 WSIB employers pay all WSIB benefits awarded to employees under worker's compensation legislation, instead of paying annual premiums to WSIB. The department is currently monitoring WSIB costs. The number of new claims for 2018 is down compared to prior years. The City maintains a WSIB reserve for cost overruns. Funds could be utilized from this reserve to help off-set the cost of WSIB.

7 Financial Services Salaries and Benefits $1,036,622 $2,167, % $1,045,612 $2,282, % Purchase of Goods $82,771 $232, % $59,205 $254, % Services and Rents $580,487 $1,009, % $600,503 $1,038, % Financial and Transfers $2,315,049 $7,399, % $2,510,079 $8,417, % Subtotal $4,014,929 $10,808, % $4,215,399 $11,993, % Total Revenue $38,956,442 $83,111, % $40,774,144 $85,990, % NET COSTS ($34,941,513) ($72,303,303) 48.33% ($36,558,745) ($73,997,475) 49.41% The City has budgeted $1.5M for tax write-offs in Currently, the City has refunded $225,000 in tax dollars related to vacancies, adjustments, and Minutes of Settlement. There are several large assessment appeals currently outstanding. The outcome of these appeals are not known at this time. The City has $1.8M set up in a reserve to help offset these appeals. Services and Rents Services and rents are high due to the annual maintenance fees for corporate software licencing paid in full during the first quarter.

8 Social Support and Housing Services Salaries and Benefits $3,094,139 $6,466, % $2,815,650 $6,841, % Purchase of Goods $88,163 $149, % $68,164 $169, % Services and Rents $5,095,651 $14,309, % $6,675,174 $18,165, % Financial and Transfers $17,281,711 $39,896, % $16,624,408 $34,673, % Subtotal $25,559,664 $60,822, % $26,183,396 $59,850, % Total Revenue $21,725,160 $52,800, % $22,781,359 $52,349, % NET COSTS $3,834,504 $8,021, % $3,402,037 $7,500, % Social Housing Social Support

9 Glen-Stor-Dun Lodge Salaries and Benefits $4,865,993 $9,983, % $5,183,558 $10,328, % Purchase of Goods $682,626 $1,476, % $695,751 $1,515, % Services and Rents $333,039 $673, % $367,256 $688, % Financial and Transfers $655,999 $902, % $699,652 $966, % Subtotal $6,537,657 $13,036, % $6,946,217 $13,498, % Total Revenue $5,481,048 $11,155, % $5,379,943 $11,445, % NET COSTS $1,056,609 $1,880, % $1,566,274 $2,053, % Revenue Revenue is currently below budget due to the timing of fee increases. It is anticipated that revenue will be on budget at year-end. Services and Rents Services and rents are trending high at second quarter. The department will be monitoring expenditures and will report back in the third quarter any significant variances. Financial and Transfers Financial & Transfers are high due to contribution to capital booked at 100%. Capital Several capital jobs are complete and there is a positive variance Kitchen Equipment $ 4, Hydronic Boilers 72, ITT Upgrades (17,637.14) Total $ 59, County Share $ 17, City Share $ 41,720.00

10 Fire Services Salaries and Benefits $4,090,341 $8,139, % $4,373,914 $8,712, % Purchase of Goods $134,180 $195, % $69,806 $250, % Services and Rents $51,826 $163, % $48,528 $201, % Financial and Transfers $680,281 $1,248, % $734,990 $1,265, % Subtotal $4,956,628 $9,747, % $5,227,238 $10,430, % Total Revenue $42,368 $99, % $73,039 $161, % NET COSTS $4,914,260 $9,648, % $5,154,199 $10,268, % Salaries and Benefits Overtime is projected to be over budget by $100,000 due to call volume in 2018 as well as the fire on Montreal Rd.. Expenses The Department will review their requirements and identify items that can be deferred to help offset overtime. Estimated equipment deferrals of $20,000. Financial and Transfers Financial & Transfers are high due to contribution to capital booked at 100%.

11 Cornwall SDG Paramedic Services Salaries and Benefits $5,348,177 $10,413, % $5,233,728 $10,607, % Purchase of Goods $396,705 $658, % $345,197 $774, % Services and Rents $532,030 $1,094, % $510,034 $1,220, % Financial and Transfers $659,368 $1,369, % $544,930 $1,237, % Subtotal $6,936,280 $13,535, % $6,633,889 $13,839, % Total Revenue $5,369,444 $10,684, % $5,523,074 $10,909, % NET COSTS $1,566,836 $2,851, % $1,110,815 $2,930, % Salaries and Benefits Part-time salaries are anticipated to be over budget by $600,000 (net City $240,000). This is primarily due to coverage for full-time vacancies as well as sick coverage. It is anticipated that there will be a savings in full-time salaries due to vacancies of approximately $200,000 (net City $80,000). The department is looking at staffing patterns to help reduce the number of part-time hours. Purchase of Goods Fuel costs are projected to be over budget by $75,000 (net City $30,000) due to higher than anticipated prices. Revenue Paramedic Services received the annual Ministry of Health (MoH) funding announcement. The department will receive $112,492 (net City $44,996) more than what was budgeted in In addition, the department received a one time grant for prior year expenses related to PTSD of $103,102 (net City $40,158).

12 Community Police Services City of Cornwall Salaries and Benefits $8,708,464 $17,211, % $8,812,493 $17,602, % Purchase of Goods $343,145 $878, % $372,160 $863, % Services and Rents $447,786 $1,055, % $416,320 $1,076, % Financial and Transfers $822,024 $1,398, % $761,383 $1,295, % Subtotal $10,321,419 $20,543, % $10,362,356 $20,837, % Total Revenue $805,311 $1,607, % $913,199 $1,708, % NET COSTS $9,516,108 $18,935, % $9,449,157 $19,129, % Revenue It is projected that revenues will exceed budget due to special grants from the Ontario Government. These Grants will have offsetting expenses throughout the year therefore there will be no effect on the overall budget. Financial and Transfers Financial & Transfers are high due to contribution to capital and reserves booked at 100%.

13 Municipal Works and Services City of Cornwall Salaries and Benefits $1,076,010 $2,184, % $961,470 $2,219, % Purchase of Goods $677,102 $1,351, % $685,229 $1,379, % Services and Rents $553,047 $1,013, % $409,394 $987, % Financial and Transfers $1,530,680 $2,794, % $1,508,154 $2,894, % Subtotal $3,836,839 $7,343, % $3,564,247 $7,481, % Total Revenue $2,747,275 $5,111, % $2,546,892 $5,190, % NET COSTS $1,089,564 $2,231, % $1,017,355 $2,291, % Purchase of Goods Fuel is currently projected to be over budget by $50,000 due to higher than anticipated fuel prices. The department will continue to monitor fuel prices.

14 Roads Salaries and Benefits $758,468 $1,669, % $763,752 $1,706, % Purchase of Goods $524,216 $1,269, % $618,911 $1,304, % Services and Rents $990,069 $2,490, % $1,212,864 $2,530, % Financial and Transfers $325,529 $678, % $262,453 $600, % Subtotal $2,598,282 $6,108, % $2,857,980 $6,142, % Total Revenue $19,448 $99, % $47,148 $101, % NET COSTS $2,578,834 $6,009, % $2,810,832 $6,040, % Summer Control Winter Control Winter control activities are currently at 67% of budget. There may be a savings at year-end dependant on the weather in November and December. Traffic Flow Maintenance

15 Parking Enforcement Salaries and Benefits $100,768 $207, % $95,647 $212, % Purchase of Goods $3,860 $43, % $13,392 $47, % Services and Rents $45,003 $99, % $43,933 $106, % Financial and Transfers $139,201 $186, % $175,827 $191, % Subtotal $288,832 $536, % $328,799 $557, % Total Revenue $288,832 $536, % $328,799 $557, % NET COSTS $0 $0 0.00% $0 $0 0.00% Parking Enforcement is a self-funded department. Any surplus/deficit will be contributed to or funded from reserves. Revenue Parking revenue is trending higher than budget at the second quarter. It is anticipated that revenue will exceed budget by $50,000 which will be contributed to the Parking Reserve. Financial and Transfers Financial & Transfers are high due to the annual maintenance fee for the parking software paid in full during the first quarter and a contribution to the Parking Reserve of $27,700.

16 Transit Services Salaries and Benefits $1,746,620 $3,548, % $1,768,833 $3,613, % Purchase of Goods $495,835 $926, % $516,357 $947, % Services and Rents $188,218 $366, % $190,634 $430, % Financial and Transfers $719,038 $1,472, % $830,755 $1,747, % Subtotal $3,149,711 $6,312, % $3,306,579 $6,739, % Total Revenue $1,397,132 $2,945, % $1,334,667 $2,983, % NET COSTS $1,752,579 $3,367, % $1,971,912 $3,755, % Purchase of Goods Purchase of Goods is anticipated to be over budget. This is due to higher than anticipated fuel costs of $80,000. There will be a savings in LTD costs for the fuel tanks of $70,000 due the final stage of the project not being completed until November. Revenue Revenue is trending below budget for the second quarter. Ridership tends to increase in the later half of the year as residents prepare for the start of school and the holidays. The department will monitor the revenue and report any potential variance in the third quarter.

17 Infrastructure Planning Salaries and Benefits $806,425 $1,875, % $844,178 $1,932, % Purchase of Goods $9,689 $23, % $10,803 $26, % Services and Rents $33,266 $72, % $30,450 $74, % Financial and Transfers $470,225 $859, % $875,774 $1,252, % Subtotal $1,319,605 $2,831, % $1,761,205 $3,286, % Total Revenue $308,950 $1,684, % $1,341,199 $1,703, % NET COSTS $1,010,655 $1,146, % $420,006 $1,582, % Revenue Revenue is high due to construction revenue booked at 100%. Financial and Transfers Financial & Transfers are high due to contribution to capital and reserves booked at 100%. Capital There is a small savings from the Structure Inspection Capital Job of $13,858.

18 Environmental Services Waste Management Services Salaries and Benefits $66,395 $175, % $78,598 $165, % Purchase of Goods $11,114 $38, % $14,364 $41, % Services and Rents $1,611,840 $3,746, % $1,756,623 $3,957, % Financial and Transfers $191,392 $438, % $325,306 $552, % Subtotal $1,880,741 $4,398, % $2,174,891 $4,717, % Total Revenue $1,401,279 $2,490, % $1,118,510 $2,847, % NET COSTS $479,462 $1,907, % $1,056,381 $1,869, % Revenue Tipping fess were not increased in The current tipping fee rate is $75.00 per tonne. Tipping fee revenue is projecting to be below budget by $350,000 due to loss of tonnage to competitors. Revenue from recycled materials is projected to have a shortfall of $135,000 due to a slump in world markets. Financial and Transfers Financial & Transfers are high due to contribution to capital booked at 100%. Capital The department is proposing to defer the following capital project, if necessary, to balance the City budget. Landfill Expansion / Alternative Disposal ECA $ 80,000

19 Economic Development Salaries and Benefits $292,178 $709, % $339,836 $700, % Purchase of Goods $13,714 $30, % $10,151 $25, % Services and Rents $241,362 $461, % $179,058 $500, % Financial and Transfers $122,555 $139, % $126,473 $256, % Subtotal $669,809 $1,341, % $655,518 $1,484, % Total Revenue $426,091 $341, % $215,430 $576, % NET COSTS $243,718 $999, % $440,088 $907, %

20 Building Services Salaries and Benefits $436,803 $903, % $409,292 $914, % Purchase of Goods $7,995 $22, % $12,215 $25, % Services and Rents $85,692 $202, % $88,066 $183, % Financial and Transfers $107,945 $172, % $109,341 $166, % Subtotal $638,435 $1,301, % $618,914 $1,289, % Total Revenue $260,419 $737, % $330,021 $708, % NET COSTS $378,016 $563, % $288,893 $581, % Revenue Building permit revenue continues to trend behind forecast due to the mix of permits and count below the 2017 performance. The permit count is lower by 9% over this time last year. The decrease in permit activity could result in a revenue shortfall of $150,000. To help off-set the shortfall there is $97,000 in the building reserve that could be used. Financial and Transfers Financial & Transfers are high due to the annual maintenance fee for the CityView software program paid in full during the first quarter.

21 Planning and Bylaw Services City of Cornwall Salaries and Benefits $434,515 $810, % $335,115 $797, % Purchase of Goods $7,462 $16, % $4,192 $19, % Services and Rents $131,148 $348, % $151,650 $464, % Financial and Transfers $168,483 $295, % $141,332 $274, % Subtotal $741,608 $1,471, % $632,289 $1,555, % Total Revenue $244,883 $339, % $351,635 $432, % NET COSTS $496,725 $1,131, % $280,654 $1,122, % Planning/Committee of Adjustment Revenue Revenue is high due to a contribution from reserves of $90,000 being booked at 100% at the beginning of the year. By law

22 Parks & Recreation Services City of Cornwall Salaries & Benefits $2,490,787 $5,140, % $2,302,587 $5,259, % Purchase of Goods $873,374 $1,961, % $949,018 $2,025, % Services & Rents $1,176,871 $2,350, % $1,047,566 $2,413, % Financial & Transfers $2,379,332 $4,387, % $2,359,432 $4,401, % Subtotal $6,920,364 $13,840, % $6,658,603 $14,099, % Total Revenue $2,630,115 $5,566, % $2,475,222 $5,388, % NET COSTS $4,290,249 $8,273, % $4,183,381 $8,710, % Services & Rents There have been several unplanned repairs to facilities in the first half of the year. Benson Centre Repairs to motors in HRV units, lights in front entrance, burner parts and insulation approximate cost $21,000. Civic Complex Repairs to the IT Server room, LED Lighting, Hall of Fame and Fiesta room renovations approximate cost $51,000. Marina/Outdoor Pools Repairs to the header beams at the marina and various repairs to the outdoor pools and structures approximate cost $32,000 The snow removal budget is currently overspent by $26,000, depending on the weather in the fourth quarter this item could be over budget by $40,000. Capital The department has seen some variances with its capital projects. Capital Savings Aquatic Centre HVAC Study $ 39,880 Canada Sesquicnetal Celebration $ 4,137 Capital Short Fall Barrier Free South Entrance Ramp $ (74,351) The department is proposing to defer the following capital projects, if necessary, to balance the City budget. Capital to Defer Arts in the Park $ 30,000 Docks at RCAF $ 80,000 Guindon Park Road $ 50,000

23 Community Agencies Salaries and Benefits $918 $0 0.00% $0 $0 0.00% Purchase of Goods $162 $0 0.00% $0 $0 0.00% Services and Rents $0 $0 0.00% $0 $0 0.00% Financial and Transfers $2,395,951 $4,224, % $2,228,440 $4,211, % Subtotal $2,397,031 $4,224, % $2,228,440 $4,211, % Total Revenue $28,625 $30, % $29,009 $100, % NET COSTS $2,368,406 $4,194, % $2,199,431 $4,111, % 2018 Budget Raisin River Conservation Authority 492,489 Cornwall Regional Airport 98,558 Eastern Ontario Health Unit 734,962 SD & G Historical Society 70,000 Heart of the City 30,000 Heritage Cornwall 10,615 Principal LTD 93,750 Interest LTD 21,300 Medical Recruitment 50,000 Seniors Clubs 60,000 Centre Culturel de Cornwall 15,000 Cornwall Public Library 2,190,344 St. Lawrence College 100,000 Eastern Ontario Regional Network 25,858 Your Arts Council 15,000 Cornwall Innovation Centre 50,000 Cornwall BMX Club 10,000 Not So Amateurs, Amateurs Cornwall 15,000 Waterfest 1,000 Contribution to reserves 105,000 Internal Charges 22,595 4,211,471 There will be a savings in the amount of $19,228 from the Eastern Ontario Health Unit resulting from the 2017 year end.

24 Environmental Services Water City of Cornwall Salaries and Benefits $1,033,605 $2,152, % $958,067 $2,217, % Purchase of Goods $441,911 $1,171, % $497,070 $1,174, % Services and Rents $284,169 $719, % $382,420 $734, % Financial and Transfers $3,263,984 $3,634, % $3,665,519 $3,984, % Subtotal $5,023,669 $7,676, % $5,503,076 $8,111, % Total Revenue $3,835,608 $7,676, % $4,048,592 $8,111, % NET COSTS $1,188,061 $0 0.00% $1,454,484 $0 0.00% There have been a number of large watermain breaks this year, however the department has worked at staying within budget. To date there have been 41 watermain breaks. On average the department has 54 watermain breaks during a year Financial and Transfers Financial & Transfers are high due to contribution to capital and reserves booked at 100%. Any variance from Budget for this department will be allocated to/from the Water Works Reserve at the end of the year.

25 Environmental Services Sanitary Salaries and Benefits $897,296 $1,971, % $815,349 $2,028, % Purchase of Goods $547,939 $1,536, % $613,320 $1,598, % Services and Rents $424,029 $1,227, % $389,200 $1,240, % Financial and Transfers $3,220,163 $4,466, % $3,552,617 $4,946, % Subtotal $5,089,427 $9,202, % $5,370,486 $9,813, % Total Revenue $4,596,449 $9,202, % $4,911,513 $9,813, % NET COSTS $492,978 $0 0.00% $458,973 $0 0.00% Services and Rents Contracted Services for waste disposal services is currently trending below budget. It is anticipated that there will be a savings of approximately $40,000. Financial and Transfers Financial & Transfers are high due to contribution to capital booked at 100%. Capital The following capital job has been completed and closed with a positive variance. Drain Ditch and Storm Maintenance $27,548 Any variance from Budget for this department will be allocated to/from the Wastewater Works Reserve at the end of the year.