Schedule "A" to By-Law No

Transcription

1 Schedule "A" to ByLaw No Page 1. Summary Report 3 a. Change in Tax Requirements by Department 5 14 b. Summary c. Reserves 19 d. Preliminary 2014 Surplus/Deficit by Department 2. Unallocated Revenues a. Unallocated Revenues 3. by Department a. General Government b. General Administration c. Court House d. Armour Road Facility e. Corporate f. Geographic Information Service (GIS) g. Assessment h. Emergency Measures i. 911 Emergency Systems j. Transit k. Public Works Operations and Engineering & Design l. County/City Landfill m. Public Works Waste Management n. Peterborough County/City Paramedics (PCCP) o. Peterborough County/City Shared Services p. Other Agencies q. Lang Pioneer Village r. Tourism s. Land Division t. Planning u. Economic Development v. County Forests w. Grants and Donations x. Broadband Page 1 of 327

2 Schedule "A" to ByLaw No Page 4. Long Term Capital Forecasts a. Public Works Long Term Capital Forecasts b. Facilities Long Term Capital Forecasts 5. Transit Handicap Van 183 a. Community Care Peterborough Caremobile 6. Peterborough County/City Landfill a. Operating b. Ten Year Capital Estimates (000's) 7. Peterborough County/City Shared Services a. County/City Shared Services Report 8. Peterborough County/City Health Unit a. Health Unit Report 9. GPA EDC a. GPA EDC Report Page 2 of 327

3 The County of Peterborough Change in Tax Requirement by Department 2015 Department Tax $ Increase /(Decrease) % of Total Tax Change Unallocated $ (519,460) $ (693,669) $ (174,209) 33.54% General Government $ 384,615 $ 415,687 $ 31, % General Administration $ 1,696,106 $ 1,782,848 $ 86, % Court House $ 201,331 $ 141,910 $ (59,421) 29.51% Armour Road Facility $ 168,066 $ 173,557 $ 5, % Corporate $ 933,928 $ 986,771 $ 52, % Geographic Information Service (GIS) $ 323,325 $ 342,071 $ 18, % Assessment $ 1,356,490 $ 1,351,496 $ (4,994) 0.37% Emergency Measures Systems $ 146,250 $ 147,998 $ 1, % 911 Emergency Systems $ 39,100 $ 39,133 $ % Transit $ 44,625 $ 46,857 $ 2, % Public Works Operations and Engineering & Design $ 13,473,986 $ 14,222,810 $ 748, % County/City Landfill $ 405,370 $ 745,426 $ 340, % Public Works Waste Management $ 1,627,359 $ 1,720,661 $ 93, % Peterborough County/City Paramedics (PCCP) $ 2,990,181 $ 3,098,262 $ 108, % Peterborough County/City Shared Services $ 6,635,877 $ 6,714,645 $ 78, % Other Agencies $ 2,467,248 $ 2,661,363 $ 194, % Lang Pioneer Village $ 748,916 $ 780,739 $ 31, % Tourism $ 3,900 $ 5,500 $ 1, % Planning $ 546,400 $ 583,331 $ 36, % Economic Development $ 691,037 $ 733,268 $ 42, % Grants and Donations $ 500 $ 10,500 $ 10, % Broadband $ 500 $ 500 $ 0.00% Total Requirement $ 34,365,650 $ 36,011,664 $ 1,646, % Assessment Growth (Estimate) 1.17% Total Requirement Increase Net of Assessment Growth 3.62% Page 3 of 327

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5 The County of Peterborough Summary Report 2015 Preliminary Actuals % Change Operating Revenue P.I.L.& Supplementary Taxes $ (397,560) $ (397,560) $ (147,560) $ (441,959) 11% Property Taxation $ (28,461,202) $ (30,314,593) $ (30,314,593) $ (31,055,768) 2% User Charges $ (5,139,554) $ (5,026,522) $ (3,671,682) $ (4,650,215) (7%) InterDepartment $ (654,750) $ (707,584) $ (720,186) $ (759,475) 7% Government Transfers Operating $ (7,436,601) $ (7,562,386) $ (8,047,169) $ (8,101,534) 7% Other Municipalities $ (4,475,834) $ (4,299,288) $ (5,099,610) $ (4,679,275) 9% Investment Income $ (268,980) $ (263,800) $ (283,349) $ (274,310) 4% Provincial Offences Act Charges Recovered $ (620,574) $ (602,910) $ (603,180) $ (625,776) 4% Development Charges Earned $ (1,013,632) $ (250,580) $ (218,000) $ (740,356) 195% Federal Gas Tax Revenue Earned $ (1,998,911) $ (2,094,146) $ (2,094,146) $ (1,588,784) (24%) Provincial Gas Tax Revenue Earned $ (56,129) $ (54,824) $ (54,824) $ (65,970) 20% Total Operating Revenue $ (50,523,727) $ (51,574,192) $ (51,254,300) $ (52,983,421) 3% Expenditures Department PCCP $ 13,329,411 $ 13,587,603 $ 13,414,563 $ 14,061,852 Emergency Measures $ 134,427 $ 137,950 $ 138,186 $ 140, Emergency Systems $ 38,165 $ 39,100 $ 33,802 $ 39,133 Public Works Operations and Engineering & Design $ 10,013,924 $ 11,717,400 $ 11,997,093 $ 11,624,965 Public Works Waste Management $ 2,859,040 $ 2,875,509 $ 2,624,925 $ 3,148,661 County/City Landfill $ 1,434,495 $ 1,551,577 $ 180 $ 1,763,101 Court House $ 434,080 $ 458,250 $ 523,799 $ 485,520 Armour Road Facility $ 299,618 $ 297,558 $ 284,640 $ 290,837 Broadband $ 500 $ 500 $ $ 500 County Forest $ 49,844 $ 59,160 $ 20,196 $ 59,245 General Government $ 388,762 $ 379,115 $ 327,456 $ 414,587 General Administration $ 1,887,825 $ 1,895,217 $ 1,759,785 $ 2,031,483 Corporate $ 1,165,170 $ 1,372,401 $ 1,086,080 $ 1,483,479 Assessment $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 Grants and Donations $ 10,500 $ 100,500 $ 100,250 $ 110,500 Transit $ 83,629 $ 83,699 $ 83,649 $ 96,289 GIS $ 402,467 $ 385,125 $ 335,066 $ 380,721 Social Services $ 1,700,038 $ 1,527,041 $ 1,527,036 $ 1,429,026 Child Services $ 420,614 $ 405,965 $ 405,960 $ 447,541 Social Housing $ 5,084,410 $ 5,339,001 $ 5,016,020 $ 5,435,461 Health Unit $ 762,134 $ 869,585 $ 762,795 $ 1,021,387 PRHC $ $ $ $ Fairhaven $ 750,071 $ 753,660 $ 870,327 $ 924,391 Economic Development $ 678,442 $ 691,037 $ 687,846 $ 733,268 Lang Pioneer Village $ 841,395 $ 907,195 $ 880,306 $ 978,075 Tourism $ 4,450 $ 3,900 $ 796 $ 3,500 Land Division $ 176,595 $ 160,115 $ 205,566 $ 164,706 Planning $ 608,000 $ 652,800 $ 581,994 $ 692,186 Unallocated Revenues $ 125,900 $ 125,900 $ $ 125,900 Total Operating Expense $ 45,049,063 $ 47,733,353 $ 45,024,805 $ 49,438,797 4% Total Net Operating(Surplus) Deficit $ (5,474,664) $ (3,840,839) $ (6,229,494) $ (3,544,624) (8%) Page 5 of 327

6 The County of Peterborough Summary Report 2015 Tangible Capital Assets (TCA) Revenue Preliminary Actuals % Change Property Taxation $ (4,982,180) $ (4,051,057) $ (4,051,057) $ (4,955,896) 22% Government Transfers $ $ $ $ 0% Other Municipalities $ (335,682) $ (385,899) $ (385,899) $ (366,584) (5%) Total TCA Revenue $ (5,317,862) $ (4,436,956) $ (4,436,956) $ (5,322,480) 20% Disbursements Department PCCP $ 629,524 $ 629,524 $ 580,296 $ 672,881 Emergency Measures $ 8,219 $ 8,300 $ 6,467 $ 44,610 Public Works Operations and Engineering & Design $ 5,864,121 $ 6,079,000 $ 5,769,726 $ 6,079,000 Public Works Waste Management $ 51,042 $ 8,117 $ 7,323 $ 8,117 County/City Landfill $ 766,530 $ 517,500 $ 536,455 $ 540,200 Court House $ 19,049 $ 20,750 $ 171,512 $ 94,900 Armour Road Facility $ 247,638 $ 259,308 $ 259,173 $ 271,530 Broadband $ 216,299 $ $ 4,195 $ General Government $ 5,473 $ 1,600 $ $ General Administration $ 5,426 $ 5,500 $ 5,010 $ 5,500 Corporate $ 22,126 $ 21,700 $ 20,475 $ 21,700 Transit $ 8,509 $ 35,700 $ 35,677 $ 35,700 GIS $ 10,523 $ 7,700 $ 7,077 $ 7,700 Lang Pioneer Village $ 32,251 $ 32,300 $ 59,805 $ 32,300 Total TCA Disbursements $ 7,886,730 $ 7,626,999 $ 7,463,191 $ 7,814,138 2% Total Net TCA (Surplus) Deficit $ 2,568,868 $ 3,190,043 $ 3,026,235 $ 2,491,658 (22%) Change In Accumulated Surplus Total Transfers from Reserves $ (2,962,666) $ (6,761,237) $ (6,776,120) $ (6,320,306) (7%) Total Transfers to Reserves $ 2,819,553 $ 2,207,220 $ 7,654,052 $ 2,693,209 22% Net Transfers to and (from) Reserves $ (143,113) $ (4,554,017) $ 877,932 $ (3,627,097) (20%) Change in Accumulated Surplus Invested in TCA $ 3,048,910 $ 5,204,813 $ 864,037 $ 4,680,063 (10%) Total Surplus to (Deficit from) Accum. Surplus $ 2,905,797 $ 650,796 $ 1,741,969 $ 1,052,966 62% Total County of Peterborough Revenue $ (58,804,255) $ (62,772,385) $ (62,467,375) $ (64,626,207) Total County of Peterborough Expenditures $ 58,804,255 $ 62,772,385 $ 61,006,085 $ 64,626,207 Total Net (Surplus) Deficit $ $ $ (1,461,290) $ Page 6 of 327

7 The County of Peterborough Summary Report 2015 Operating Revenue Preliminary Actuals % Change P.I.L.& Supplementary Taxes P.I.L. Ontario Municipal Tax $ (115,000) $ (115,000) $ (115,000) $ (109,399) P.I.L. Ontario Other $ (32,560) $ (32,560) $ (32,560) $ (32,560) Supplementary Taxes $ (250,000) $ (250,000) $ $ (300,000) P.I.L.& Supplementary Taxes $ (397,560) $ (397,560) $ (147,560) $ (441,959) 11% Property Taxation Unallocated $ 471,660 $ 519,460 $ 519,460 $ 693,669 General Government $ (394,462) $ (379,115) $ (379,115) $ (414,187) General Administration $ (1,727,949) $ (1,678,606) $ (1,678,606) $ (1,763,271) Corporate $ (877,646) $ (925,328) $ (925,328) $ (973,071) Broadband $ (500) $ (500) $ (500) $ (500.00) GIS $ (325,792) $ (321,125) $ (321,125) $ (337,571) Assessment $ (1,365,157) $ (1,356,490) $ (1,356,490) $ (1,351,496) Armour Road Facility $ (82,188) $ (106,979) $ (106,979) $ (110,699) Emergency Measures $ (134,427) $ (137,950) $ (137,950) $ (140,988) 911 $ (38,165) $ (39,100) $ (39,100) $ (39,133.00) Provincial Offences $ 600,000 $ 602,910 $ 602,910 $ 625,776 Bridges $ (339,960) $ (603,028) $ (603,028) $ (650,550) County Roads $ (8,380,689) $ (9,765,172) $ (9,765,172) $ (9,510,850) Transit $ (27,500) $ (28,875) $ (28,875) $ (30,319) County/City Landfill $ $ (94,339) $ (94,339) $ (430,401) Waste Management $ (1,695,738) $ (1,627,359) $ (1,627,359) $ (1,720,661) PCCP $ (2,689,383) $ (2,745,930) $ (2,745,930) $ (2,836,313) Tax Requirement P.R.H.C. $ (1,216,650) $ (1,216,650) $ (1,216,650) $ (1,216,650) Health Unit $ (762,134) $ (815,528) $ (815,528) $ (838,912) Tax Requirement Fairhaven $ (431,481) $ (435,070) $ (435,070) $ (605,801) Social Service $ (1,700,038) $ (1,527,041) $ (1,527,041) $ (1,429,026) Child Care $ (420,614) $ (405,965) $ (405,965) $ (447,541) Social Housing $ (5,099,252) $ (5,305,781) $ (5,305,781) $ (5,463,854) LPV $ (613,445) $ (679,195) $ (679,195) $ (730,820) Tourism $ (4,450) $ (3,900) $ (3,900) $ (5,500) Planning $ (516,300) $ (546,400) $ (546,400) $ (583,331) Economic Development $ (678,442) $ (691,037) $ (691,037) $ (733,268) Grants And Donations $ (10,500) $ (500) $ (500) $ (10,500) Property Taxation $ (28,461,202) $ (30,314,593) $ (30,314,593) $ (31,055,768) 2% User Charges City of Ptbo Assessment Loss $ $ (6,000) $ (6,307) $ (3,300) General Gov.'s Recoveries $ (100) $ $ (1,270) $ (400) Sale Of Maps $ (200) $ (50) $ $ (50) Sale Of Pins, Ties, Etc. $ (1,000) $ (50) $ (59) $ (60) Sale Of Flags $ (150) $ $ $ N.S.F. Charged $ $ $ (25) $ (50) Court House Recoveries $ $ $ (40) $ Parking Fees $ (17,000) $ (21,000) $ (22,028) $ (30,000) Rentals Court House Op $ (424,140) $ (437,250) $ (437,250) $ (455,520) Rentals Court House Cap $ (81,779) $ (68,669) $ (68,669) $ (114,850) EORN Revenue $ (183,025) $ (123,000) $ (125,130) $ (37,495) Page 7 of 327

8 The County of Peterborough Summary Report 2015 Preliminary Actuals Corp Recoveries $ (20,000) $ (20,000) $ (51,493) $ GIS Atlas Sales $ (10,000) $ (10,000) $ $ GIS Recoveries $ (800) $ (7,000) $ (13,274) $ (9,000) Sign Tab Recoverable $ $ $ (1,199) $ Roads Refunds and Recoveries $ (200,000) $ (225,000) $ (19,730) $ (50,000) Signs Roads $ $ $ (1,480) $ (1,500) SalesRoads Work Charged $ $ $ (39,721) $ Roads Sales $ (20,000) $ (35,000) $ (21,168) $ (30,000) Sales Roads Equipment $ $ $ (3,048) $ Permits Roads $ (34,100) $ (35,000) $ (21,554) $ (25,000) RoadsInsurance Claim $ (25,000) $ (25,000) $ $ County/City Landfill Recovery $ $ (42,000) $ (39,820) $ (50,000) County Landfill Revenue $ (1,612,445) $ (1,415,238) $ (256,680) $ (1,282,700) North Kawartha Curbside $ (80,000) $ (83,500) $ (70,425) $ (70,000) Recycling Depots $ (40,000) $ (40,000) $ (97,549) $ (60,000) Recycling HSW Depots $ (3,000) $ (5,000) $ 19,002 $ (8,000) Municipalities Kitchen $ (1,000) $ (500) $ (322) $ (300) Recycling Composters $ (3,000) $ (3,000) $ (4,501) $ (3,000) Recycling Kitchen Compo $ (1,000) $ (500) $ (135) $ (100) Boat Shrink Wrap Collection $ (1,000) $ $ $ Equipment Rental Recycling $ (500) $ (400) $ (395) $ (400) Municipalities Trailer $ (25,000) $ (20,000) $ (26,593) $ (24,500) Municipalities Blue Box $ (2,500) $ (2,500) $ (1,950) $ (1,500) MunicipalitiesSites $ (40,000) $ (40,000) $ (36,964) $ (40,000) Collection Recycling Curbside $ (15,000) $ (18,000) $ (21,300) $ (20,000) Recycling Blue Boxes $ (1,000) $ (1,000) $ (3,204) $ (1,500) Recycling Caddies $ (150) $ (1,000) $ (1,175) $ (1,200) Recycling Recoveries $ (20,000) $ (7,500) $ (12,821) $ (4,500) Waste Reduction Promotion $ $ $ (365) $ Environmental Product Sal $ (2,000) $ (2,000) $ (681) $ (500) Capital Equipment Sales $ (15,000) $ (15,000) $ $ PCCP Recoveries/Refunds $ (19,000) $ (19,000) $ (67,727) $ (10,000) Ticket Sales Reception $ $ $ (5,215) $ Fairhaven $ (318,590) $ (318,590) $ (318,590) $ (318,590) Insurance Claims $ $ $ (45,888) $ Pioneer Village Recoveries $ $ $ (158) $ Pioneer Village Workshop $ (4,000) $ (5,000) $ (2,937) $ (3,500.00) Pioneer Village Gift Shop $ (40,000) $ (35,000) $ (29,714) $ (30,000.00) Pioneer Village Food Booth $ (13,000) $ (13,000) $ (11,664) $ (13,000.00) Pioneer Village Cheese Shop $ (2,500) $ (500) $ (900) $ Pioneer Village Print Shop $ (400) $ (1,000) $ (966) $ (1,000.00) Pioneer Village General $ (8,000) $ (5,000) $ (6,151) $ (6,500.00) Pioneer Village Keene Hotel $ (8,000) $ (6,000) $ (4,384) $ (4,000.00) Pioneer Village Admissions $ (85,000) $ (80,000) $ (69,221) $ (70,000.00) Pioneer Village Event Specials $ (7,500) $ (10,000) $ (9,200) $ (10,000.00) Pioneer Village Facilities $ (2,900) $ (2,500) $ (1,007) $ (1,200.00) Pioneer Village Church $ (2,350) $ (3,000) $ (1,280) $ (2,000.00) Pioneer Village Donations $ (5,000) $ (5,000) $ (1,036) $ (1,000.00) Youth Interpreter Program $ (1,000) $ (1,000) $ (1,699) $ (1,700.00) Land Division Recoveries $ (8,125) $ (2,500) $ (50,629) $ (3,100) Severances Land Division $ (168,750) $ (133,125) $ (132,625) $ (144,000) Planning Peer Review Recovery $ (15,000) $ (15,000) $ $ (15,000) 2015 % Change Page 8 of 327

9 The County of Peterborough Summary Report % Change Preliminary Actuals Planning Recoveries $ (22,100) $ (45,900) $ (74) $ Sales Planning Dept. $ (20,500) $ (15,500) $ (22,148) $ (15,000) ForestRecoveries $ $ $ (209) $ ForestTimber Sales $ (57,750) $ (49,750) $ (20,000) $ (25,000) Forest Trapping Rights $ $ $ (100) $ Rental Forest House $ (200) $ $ $ (200) Equipment Charged To Jobs $ (1,450,000) $ (1,550,000) $ (1,478,836) $ (1,650,000) User Charges $ (5,139,554) $ (5,026,522) $ (3,671,682) $ (4,650,215) (7%) InterDepartment Recovery From PCCP Finance/Purchasing $ (51,239) $ (77,261) $ (77,261) $ (60,831) Recovery from Administration $ (1,500) $ (7,500) $ (7,982) $ (7,500) Recovery from PCCP HR/Legal $ (92,287) $ (123,250) $ (123,250) $ (159,089) Recovery from PCCP IT support $ (29,474) $ (35,073) $ (35,073) $ (36,245) Corp Internal Transfer $ (24,500) $ (19,600) $ (22,344) $ (21,560) GIS Internal Transfers $ (16,875) $ (13,500) $ (15,390) $ (14,850) Armour Road Facility Internal Transfer Operating $ (217,430) $ (203,279) $ (203,279) $ (192,838) Armour Road Facility Internal Transfer Capital $ (184,070) $ (198,221) $ (198,221) $ (208,672) Roads Internal Transfers $ (1,875) $ (1,500) $ (5,010) $ (1,650) Planning Internal Transfers $ (35,500) $ (28,400) $ (32,376) $ (56,240) InterDepartment $ (654,750) $ (707,584) $ (720,186) $ (759,475) 7% Government Transfers Operating M.N.R. Pits And Quarrys $ (50,200) $ (45,000) $ (40,629) $ (45,000) E.O.D.P Eastewrn Ontario Development Program $ $ $ $ (45,000) OCIF Ontario Community Infrastructure Fund $ $ $ $ (120,415) Recycling WDO Funding $ (489,527) $ (490,000) $ (547,030) $ (515,000) Caddie Sales Trailer Parks $ (1,500) $ (1,500) $ (260) $ (500) Province Ambulance $ (6,386,854) $ (6,509,366) $ (6,870,698) $ (6,795,664) Prov Offload Nurse Program $ (455,520) $ (455,520) $ (440,188) $ (450,600) Celebrate Ontario $ $ $ (48,195) $ (5,355) Museum Operating Grant $ (53,000) $ (53,000) $ (52,979) $ (53,000) Eastern Ontario Development $ $ (8,000) $ $ RED Rural Economic Development $ $ $ $ (45,000) Summer Experience Program $ $ $ $ Young Canada Works LPV $ $ $ (7,957) $ Canada Summer Jobs $ $ $ (6,036) $ YMCA Summer Work Student $ $ $ (3,872) $ CFDC Records Mgmt. Intern Funding $ $ $ (2,392) $ Planning Provincial Recovery $ $ $ (26,933) $ (26,000) Government Transfers Operating $ (7,436,601) $ (7,562,386) $ (8,047,169) $ (8,101,534) 7% Other Municipalities Corp Municipal Recoveries $ $ $ (1,450) $ Municipal Recoveries $ (3,500) $ (3,500) $ (1,852) $ Public Works Municipal Recovery $ $ $ (599,736) $ (250,000) County Landfill Revenue $ (233,680) $ $ $ Recycling Revenue $ (475,000) $ (453,000) $ (632,963) $ (460,000) Municipal Other Contribution $ $ $ $ City Ptbo Ambulance $ (3,763,654) $ (3,842,788) $ (3,832,009) $ (3,969,275) Planning Municipal Recoveries $ $ $ (31,600) $ Other Municipalities $ (4,475,834) $ (4,299,288) $ (5,099,610) $ (4,679,275) 9% Page 9 of 327

10 The County of Peterborough Summary Report % Change Preliminary Actuals Investment Income Interest Bank $ (194,680) $ (199,800) $ (219,549) $ (220,000) Interest Investments $ (46,800) $ (42,000) $ $ (54,310) Interest Internal Bridge $ (17,500) $ (12,000) $ (29,967) $ Interest Internal Road $ (10,000) $ (10,000) $ (33,833) $ Pioneer Village Interest $ $ $ $ Investment Income $ (268,980) $ (263,800) $ (283,349) $ (274,310) 4% Provincial Offences Act Charges Recovered Fines P.O.A. $ (620,574) $ (602,910) $ (603,180) $ (625,776) Provincial Offences Act Charges Recovered $ (620,574) $ (602,910) $ (603,180) $ (625,776) 4% Development Charges Earned Contribution From Reserve Dev. Charges Roads $ (1,013,632) $ (198,000) $ (198,000) $ (690,856) Contribution From Reserve Dev. Charges $ $ (20,000) $ (20,000) $ Heath Unit $ $ (32,580) $ $ (49,500) Development Charges Earned $ (1,013,632) $ (250,580) $ (218,000) $ (740,356) 195% Federal Gas Tax Revenue Earned Contribution From Reserve Gas Tax $ (241,500) $ (963,000) $ (963,000) $ Contrib.From Res. S.C.F. Roads $ (1,757,411) $ (1,131,146) $ (1,131,146) $ (1,588,784) Federal Gas Tax Revenue Earned $ (1,998,911) $ (2,094,146) $ (2,094,146) $ (1,588,784) (24%) Provincial Gas Tax Revenue Earned Contrib. From ReserveProvinceRFOp $ (56,129) $ (54,824) $ (54,824) $ (65,970) Contrib. From ReserveProvinceRFCap $ $ $ $ Provincial Gas Tax Revenue Earned $ (56,129) $ (54,824) $ (54,824) $ (65,970) 20% Total Operating Revenue $ (50,523,727) $ (51,574,192) $ (51,254,300) $ (52,983,421) 3% Expenditures Department PCCP $ 13,329,411 $ 13,587,603 $ 13,414,563 $ 14,061,852 Emergency Measures $ 134,427 $ 137,950 $ 138,186 $ 140, Emergency Systems $ 38,165 $ 39,100 $ 33,802 $ 39,133 Public Works Operations and Engineering & Design $ 10,013,924 $ 11,717,400 $ 11,997,093 $ 11,624,965 Public Works Waste Management $ 2,859,040 $ 2,875,509 $ 2,624,925 $ 3,148,661 County/City Landfill $ 1,434,495 $ 1,551,577 $ 180 $ 1,763,101 Court House $ 434,080 $ 458,250 $ 523,799 $ 485,520 Armour Road Facility $ 299,618 $ 297,558 $ 284,640 $ 290,837 Broadband $ 500 $ 500 $ $ 500 County Forest $ 49,844 $ 59,160 $ 20,196 $ 59,245 General Government $ 388,762 $ 379,115 $ 327,456 $ 414,587 General Administration $ 1,887,825 $ 1,895,217 $ 1,759,785 $ 2,031,483 Corporate $ 1,165,170 $ 1,372,401 $ 1,086,080 $ 1,483,479 Assessment $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 Grants and Donations $ 10,500 $ 100,500 $ 100,250 $ 110,500 Transit $ 83,629 $ 83,699 $ 83,649 $ 96,289 GIS $ 402,467 $ 385,125 $ 335,066 $ 380,721 Social Services $ 1,700,038 $ 1,527,041 $ 1,527,036 $ 1,429,026 Child Services $ 420,614 $ 405,965 $ 405,960 $ 447,541 Social Housing $ 5,084,410 $ 5,339,001 $ 5,016,020 $ 5,435,461 Health Unit $ 762,134 $ 869,585 $ 762,795 $ 1,021,387 PRHC $ $ $ $ Page 10 of 327

11 The County of Peterborough Summary Report 2015 Preliminary Actuals Fairhaven $ 750,071 $ 753,660 $ 870,327 $ 924,391 Economic Development $ 678,442 $ 691,037 $ 687,846 $ 733,268 Lang Pioneer Village $ 841,395 $ 907,195 $ 880,306 $ 978,075 Tourism $ 4,450 $ 3,900 $ 796 $ 3,500 Land Division $ 176,595 $ 160,115 $ 205,566 $ 164,706 Planning $ 608,000 $ 652,800 $ 581,994 $ 692,186 Unallocated Revenues $ 125,900 $ 125,900 $ $ 125, % Change Total Operating Expense $ 45,049,063 $ 47,733,353 $ 45,024,805 $ 49,438,797 4% Total Net Operating(Surplus) Deficit $ (5,474,664) $ (3,840,839) $ (6,229,494) $ (3,544,624) (8%) Page 11 of 327

12 The County of Peterborough Summary Report 2015 Tangible Capital Assets (TCA) Revenue Preliminary Actuals % Change Property Taxation Tax Requirement General Government Capital $ (1,500) $ (5,500) $ (5,500) $ (1,500) Tax Requirement General Administration Capital $ (17,500) $ (17,500) $ (17,500) $ (19,577) Tax Requirement Court House Capital $ $ (201,331) $ (201,331) $ (141,910) Tax Requirement Corporate Capital $ (8,300) $ (8,600) $ (8,600) $ (13,700) Tax Requirement Broadband Capital $ (157,339) $ $ $ Tax Requirement GIS Capital $ (8,275) $ (2,200) $ (2,200) $ (4,500) Tax Requirement Armour Road Facility Capital $ (76,328) $ (61,087) $ (61,087) $ (62,858) Tax Requirement Emergency Measures Capital $ (8,200) $ (8,300) $ (8,300) $ (7,010) Tax Requirement Bridges Capital $ (1,252,000) $ (1,377,454) $ (1,377,454) $ (2,786,215) Tax Requirement County Roads Capital $ (2,676,000) $ (1,728,332) $ (1,728,332) $ (1,275,195) Tax Requirement Transit Capital $ (15,000) $ (15,750) $ (15,750) $ (16,538) Tax Requirement Landfill Proportionate Share Capital $ (385,370) $ (311,031) $ (311,031) $ (315,025) Tax Requirement Environmental Services Capital $ (45,000) $ $ $ Tax Requirement PCCP Capital $ (239,868) $ (244,251) $ (244,251) $ (261,949) Tax Requirement LPV Capital $ (91,500) $ (69,721) $ (69,721) $ (49,919) Property Taxation $ (4,982,180) $ (4,051,057) $ (4,051,057) $ (4,955,896) 22% JEPP Funding Emergency Measures $ $ $ $ Government Transfers $ $ $ $ 0% City of Peterborough $ (335,682) $ (385,899) $ (385,899) $ (366,584) Other Municipalities $ (335,682) $ (385,899) $ (385,899) $ (366,584) (5%) Total TCA Revenue $ (5,317,862) $ (4,436,956) $ (4,436,956) $ (5,322,480) 20% Disbursements Department PCCP $ 629,524 $ 629,524 $ 580,296 $ 672,881 Emergency Measures $ 8,219 $ 8,300 $ 6,467 $ 44,610 Public Works Operations and Engineering & Design $ 5,864,121 $ 6,079,000 $ 5,769,726 $ 6,079,000 Public Works Waste Management $ 51,042 $ 8,117 $ 7,323 $ 8,117 County/City Landfill $ 766,530 $ 517,500 $ 536,455 $ 540,200 Court House $ 19,049 $ 20,750 $ 171,512 $ 94,900 Armour Road Facility $ 247,638 $ 259,308 $ 259,173 $ 271,530 Broadband $ 216,299 $ $ 4,195 $ General Government $ 5,473 $ 1,600 $ $ General Administration $ 5,426 $ 5,500 $ 5,010 $ 5,500 Corporate $ 22,126 $ 21,700 $ 20,475 $ 21,700 Transit $ 8,509 $ 35,700 $ 35,677 $ 35,700 GIS $ 10,523 $ 7,700 $ 7,077 $ 7,700 Lang Pioneer Village $ 32,251 $ 32,300 $ 59,805 $ 32,300 Total TCA Disbursements $ 7,886,730 $ 7,626,999 $ 7,463,191 $ 7,814,138 2% Total Net TCA (Surplus) Deficit $ 2,568,868 $ 3,190,043 $ 3,026,235 $ 2,491,658 (22%) Page 12 of 327

13 The County of Peterborough Summary Report 2015 Change In Accumulated Surplus Preliminary Actuals % Change PCCP $ (403,500) $ (444,500) $ (444,500) $ (556,300) Emergency Measures $ $ $ $ (18,155) Public Works Operations and Engineering & Design $ (2,039,849) $ (3,439,372) $ (3,439,373) $ (2,202,000) Public Works Waste Management $ $ (80,000) $ (80,000) $ (255,000) County/City Landfill $ $ (2,130,919) $ (2,130,919) $ (2,157,919) Court House $ (133,031) $ (46,000) $ (46,000) $ (159,070) Armour Road $ $ $ $ Broadband $ $ $ $ County Forest $ (14,086) $ (20,000) $ (20,000) $ (34,045) General Government $ $ $ (14,882) $ General Administration $ (19,000) $ (34,000) $ (34,000) $ (57,632) Grants and Donations $ $ (100,000) $ (100,000) $ (100,000) Corporate $ (175,000) $ (250,000) $ (250,000) $ (382,708) Transit $ $ $ $ GIS $ (48,000) $ (30,000) $ (30,000) $ (27,000) Peterborough County/City Shared Services $ (53,700) $ (114,100) $ (114,100) $ (53,700) Other Agencies $ $ (21,477) $ (21,477) $ (132,975) Economic Development $ $ $ $ Lang Pioneer Village $ (76,500) $ (24,779) $ (24,779) $ (64,581) Land Division $ $ (24,490) $ (24,490) $ (17,606) Planning $ $ (1,600) $ (1,600) $ (1,615) Unallocated Revenues $ $ $ $ (100,000) Total Transfers from Reserves $ (2,962,666) $ (6,761,237) $ (6,776,120) $ (6,320,306) (7%) PCCP $ 534,650 $ 534,650 $ 558,102 $ 628,533 Emergency Measures $ 8,200 $ 8,300 $ 8,300 $ 7,010 Public Works Operations and Engineering & Design $ 2,700 $ 61,300 $ 2,296,000 $ 361,630 Public Works Waste Management $ 59,875 $ 1,250 $ 26,250 $ 38,000 County/City Landfill $ 547,900 $ 177,950 $ 2,832,609 $ 186,848 Court House $ 7,060 $ $ 159,070 $ 37,830 Armour Road Facility $ 40,000 $ 40,000 $ 40,000 $ 40,000 Broadband $ $ $ $ County Forest $ 22,192 $ 10,590 $ 10,590 $ General Government $ 7,300 $ 5,500 $ 5,500 $ 1,500 General Administration $ 23,000 $ 43,000 $ 78,000 $ 36,577 Corporate $ 152,775 $ 9,200 $ 197,530 $ 5,800 Transit $ 15,000 $ 15,750 $ 15,750 $ 16,538 GIS $ 10,775 $ 2,200 $ 19,200 $ 12,200 Peterborough County/City Shared Services $ 89,116 $ 80,880 $ 80,880 $ 82,093 Other Agencies $ 1,216,650 $ 1,216,650 $ 1,261,690 $ 1,216,650 Economic Development $ $ $ $ Lang Pioneer Village $ 39,200 $ $ 64,581 $ 15,000 Land Division $ 280 $ $ $ Planning $ 1,400 $ $ $ 5,000 Tourism $ $ $ $ 2,000 Unallocated Revenues $ 41,480 $ $ $ Total Transfers to Reserves $ 2,819,553 $ 2,207,220 $ 7,654,052 $ 2,693,209 22% Net Transfers to and (from) Reserves $ (143,113) $ (4,554,017) $ 877,932 $ (3,627,097) (20%) Page 13 of 327

14 The County of Peterborough Summary Report 2015 Preliminary Actuals PCCP $ (185,124) $ (69,524) $ (27,878) $ (116,581) 2015 % Change Emergency Measures $ (8,219) $ (8,300) $ (6,467) $ (26,455) Public Works Operations and Engineering & Design $ 3,628,971 $ 3,286,304 $ 1,531,023 $ 2,812,420 Public Works Waste Management $ (28,042) $ (8,117) $ (7,323) $ (8,117) County/City Landfill $ (517,430) $ 1,746,500 $ (536,455) $ 1,745,896 Court House $ 195,761 $ 295,250 $ (23,320) $ 283,100 Armour Road Facility $ (27,239) $ (27,300) $ (27,164) $ (27,300) Broadband $ (58,960) $ $ (4,195) $ General Government $ (5,473) $ (1,600) $ $ General Administration $ (5,426) $ (5,500) $ (5,010) $ (5,500) Corporate $ (22,126) $ (21,700) $ (20,475) $ (1,200) Transit $ (8,509) $ (35,700) $ (35,677) $ (35,700) GIS $ (10,523) $ (7,700) $ (7,077) $ (7,700) Lang Pioneer Village $ 101,249 $ 62,200 $ 34,054 $ 67,200 Change in Accumulated Surplus Invested in TCA $ 3,048,910 $ 5,204,813 $ 864,037 $ 4,680,063 (10%) Total Surplus to (Deficit from) Accum. Surplus $ 2,905,797 $ 650,796 $ 1,741,969 $ 1,052,966 62% Total County of Peterborough Revenue $ (58,804,255) $ (62,772,385) $ (62,467,375) $ (64,626,207) Total County of Peterborough Expenditures $ 58,804,255 $ 62,772,385 $ 61,006,085 $ 64,626,207 Total Net (Surplus) Deficit $ $ $ (1,461,290) $ Page 14 of 327

15 The County of Peterborough Reserves 2015 RESERVE Balance December Transfers From 2014 Transfers To Estimated Balance December 31, ed Transfers From 2015 ed Transfers To Estimated Balance December 31, % Change Working Funds General $ 7,044,141 $ 797,631 $ 176,626 $ 6,423,136 $ 463,605 $ 40,000 $ 5,999,531 (7%) Working Funds Public Works $ 2,176,508 $ 200,000 $ 402,383 $ 2,378,891 $ $ $ 2,378,891 0% Working Funds Land Division $ 233,619 $ 24,490 $ $ 209,129 $ 17,606 $ $ 191,523 (8%) Carry Forward Funds $ 1,314,842 $ 1,314,842 $ 4,784,940 $ 4,784,940 $ 4,784,940 $ $ (100%) LSR $ 1,563,642 $ 145,600 $ 128,865 $ 1,546,907 $ 53,700 $ 82,093 $ 1,575,300 2% 911 $ 1,649 $ $ $ 1,649 $ $ $ 1,649 0% PW Engineered Structures $ 2,397,369 $ $ $ 2,397,369 $ $ $ 2,397,369 0% County Transit $ 66,762 $ $ 15,750 $ 82,512 $ $ 16,538 $ 99,050 20% PCCP Shared $ 721,067 $ 413,000 $ 558,102 $ 866,169 $ 556,300 $ 628,533 $ 938,402 8% Administration $ 171,257 $ $ 21,000 $ 192,257 $ 22,632 $ 19,577 $ 189,202 (2%) Corporate $ 128,416 $ $ 9,200 $ 137,616 $ 18,708 $ 5,800 $ 124,708 (9%) Emergency Measures $ 13,787 $ $ 8,300 $ 22,087 $ 18,155 $ 7,010 $ 10,942 (50%) GIS $ 247,442 $ 10,000 $ 2,200 $ 239,642 $ 10,000 $ 12,200 $ 241,842 1% Land Division $ 8,878 $ $ $ 8,878 $ $ $ 8,878 0% Planning $ 24,835 $ 1,600 $ $ 23,235 $ 1,615 $ 5,000 $ 26,620 15% PW Roads Equipment $ 1,033,067 $ 5,838 $ 1,300 $ 1,028,529 $ 82,000 $ $ 946,529 (8%) General Government $ 17,081 $ 14,882 $ 5,500 $ 7,699 $ $ 1,500 $ 9,199 19% Forest Management $ 98,316 $ 20,000 $ 10,590 $ 88,906 $ 34,045 $ $ 54,861 (38%) Hospital Funding $ 1,216,650 $ $ 1,216,650 $ 2,433,300 $ $ 1,216,650 $ 3,649,950 50% Insurance Deductible $ 12,634 $ $ $ 12,634 $ $ $ 12,634 0% LPV Mill $ 41,450 $ $ $ 41,450 $ $ $ 41,450 0% LPV Plowman's Association $ 77,426 $ $ $ 77,426 $ $ $ 77,426 0% LPV Weaver's Shop $ 23,029 $ 23,029 $ $ 0 $ $ $ 0 0% LPV $ 335,856 $ 1,750 $ $ 334,106 $ $ 15,000 $ 349,106 4% County Property $ 100,071 $ $ $ 100,071 $ $ 37,830 $ 137,901 38% Airport Road $ 2,081,606 $ 1,979,358 $ $ 102,248 $ $ $ 102,248 0% PW Environmental Services $ 1,061,233 $ $ 1,250 $ 1,062,483 $ 125,000 $ 33,000 $ 970,483 (9%) PW ES Curbside $ 706,275 $ $ $ 706,275 $ 87,000 $ $ 619,275 (12%) PW ES Depots $ 253,288 $ $ $ 253,288 $ 18,000 $ 5,000 $ 240,288 (5%) PW Roads $ 2,764,029 $ 105,475 $ $ 2,658,554 $ $ 301,630 $ 2,960,184 11% PW Facilities $ $ $ $ 60,000 $ 60,000 0% Trails $ 22,178 $ $ $ 22,178 $ $ 2,000 $ 24,178 9% Employee Future Benefits $ 538,717 $ $ 22,000 $ 560,717 $ $ 17,000 $ 577,717 3% PW Waste Management Landfill $ 2,029,672 $ 2,026,969 $ 523,740 $ 526,443 $ $ $ 526,443 0% Landfill Post Closure $ 1,488,792 $ 103,950 $ 177,950 $ 1,562,792 $ 27,000 $ 186,848 $ 1,722,640 10% Province of Ontario Surplus Share $ 50,414 $ $ $ 50,414 $ $ $ 50,414 0% Total $ 30,065,997 $ 7,188,414 $ 8,066,346 $ 30,943,930 $ 6,320,306 $ 2,693,209 $ 27,316,833 (12%) 2014 Preliminary (Surplus) Deficit $ (1,461,292) $ (1,461,292) Preliminary Reserve Balances with 2014 surplus $ 32,405,222 $ 28,778,125 NOTE: Unaudited preliminary 2014 balances Page 15 of 327

16 The County of Peterborough Change in Reserves 2015 Department Estimated Actuals Increased (Decreased) Use of Reserves Unallocated $ $ (100,000) $ 100,000 General Government $ (9,382) $ 1,500 $ (10,882) General Administration $ 44,000 $ (21,055) $ 65,055 Court House $ 113,070 $ (121,240) $ 234,310 Armour Road Facility $ 40,000 $ 40,000 $ Corporate $ (52,470) $ (376,908) $ 324,438 GIS $ (10,800) $ (14,800) $ 4,000 Assessment $ $ $ Emergency Measures $ 8,300 $ (11,145) $ 19, Emergency Systems $ $ $ Provincial Offences $ $ $ Transit $ 15,750 $ 16,538 $ (788) PW Operations & Engineering & Design $ (1,143,373) $ (1,840,370) $ 696,997 County/City Landfill $ 701,690 $ (1,971,071) $ 2,672,761 PW Waste Management $ (53,750) $ (217,000) $ 163,250 Peterborough County/City Paramedics $ 113,602 $ 72,233 $ 41,369 P.R.H.C. $ 1,216,650 $ 1,216,650 $ Health Unit $ 23,563 $ (132,975) $ 156,538 Fairhaven $ $ $ Social Services $ $ $ Child Services $ $ $ Social Housing $ (33,220) $ 28,393 $ (61,613) Lang Pioneer Village $ 39,802 $ (49,581) $ 89,383 Tourism $ $ 2,000 $ (2,000) Land Division $ (24,490) $ (17,606) $ (6,884) Planning $ (1,600) $ 3,385 $ (4,985) Economic Development $ $ $ County Forests $ (9,410) $ (34,045) $ 24,635 Grants And Donations $ (100,000) $ (100,000) $ Broadband $ $ $ TOTAL REQUIREMENT $ 877,932 $ (3,627,097) Page 16 of 327

17 The County of Peterborough Deferred Revenue (Obligatory Reserve Funds) 2015 Balance Deferred Revenue December Long Term Care 188,810 County/City Health Unit 35,064 PCCP 62,141 General Government 6,337 Public Works 128,656 Emergency Measures 2,053 Transit 581 Total Development Charges 423, Revenue Recognized 2014 Receipts Estimated Balance December 31, 2015 ed Revenue 2015 ed Receipts Estimated Balance December 31, $ $ $ $ $ $ $ $ $ $ $ 37,787 $ 226,597 $ $ 34, ,252 $ $ $ 14,441 $ 49,505 $ 49,500 $ 13,186 13,191 $ $ 20,000 $ 16,320 $ 58,461 $ $ 14,557 73,018 $ $ $ 8,451 $ 14,787 $ $ 7,699 22,486 $ $ 198,000 $ 578,467 $ 509,123 $ 690,856 $ 537, ,492 $ $ $ 1,130 $ 3,183 $ $ 1,026 4,208 $ $ $ 367 $ 948 $ $ 334 1,283 $ $ 218,000 $ 656,962 $ 862,604 $ 740,356 $ 608, ,931 Public Works Gas Tax $ 914,995 $ 2,094,146 $ 1,635,201 $ 456,050 $ 1,588,784 $ 1,588,796 $ 456,062 Total Federal Gas Tax Revenues $ 914,995 $ 2,094,146 $ 1,635,201 $ 456,050 $ 1,588,784 $ 1,588,796 $ 456,062 Provincial Gas Tax Transit $ 52,970 $ 54,824 $ 59,654 $ 57,800 $ 65,970 $ 59,260 $ 51,090 Total Provincial Gas Tax Revenues $ 52,970 $ 54,824 $ 59,654 $ 57,800 $ 65,970 $ 59,260 $ 51,090 Transit Ridership $ 21,106 $ $ 265 $ 21,372 $ $ 265 $ 21,637 Total Provincial Transit Ridership Revenues $ 21,106 $ $ 265 $ 21,372 $ $ 265 $ 21,637 Total Deferred Revenue $ 1,412,713 $ 2,366,970 $ 2,352,083 $ 1,397,826 $ 2,395,110 $ 2,257,004 $ 1,259,720 NOTE: Unaudited preliminary 2014 balances Page 17 of 327

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19 The County of Peterborough Unaudited 2014 (Surplus)/Deficit by Department Department (Surplus)/Deficit Commentary Unallocated $ 146,044 Preliminary number only. This is expected to change when the year end tax summaries are received from the townships. General Government $ (67,811) Council and various committee spending below budgetary expectations. General Administration $ (100,897) Court House $ 55,743 Armour Road Facility $ (12,918) Payroll underspent by $87K (WSIB adjustment $25K + cost reductions re: position vacancies and leaves). Health & Safety training underspent by $22K, HR legal costs $21K less than anticipated and various other accounts underspent. Offset by budget overruns in Insurance, advertising, telephone, and courier costs. Corporate $ (135,807) Underspent amounts in training, legal, and contingency provision. Geographic Information Service (GIS) $ (29,574) Assessment $ (1) Emergency Measures $ Emergency Systems $ (6,497) Transit $ (50) Provisional estimate until final year end true up is competed. Public Works Operations and Engineering & De $ 93,625 Driven by volatility in capital construction costs. County/City Landfill $ Final year end true up numbers not yet received. Public Works Waste Management $ (495,817) Peterborough County/City Paramedics (PCCP) $ (531,334) Revenues greater than expected (Recycling $180K, WDO funding $104K, trailer parks $6.6K), curbside contract fees less than expected $70K, container haulage underspent by $17K, organic program under by $17K, various other accounts less than budgetary expectations. Revenues $374K greater than expected ($346K greater than budgeted). Underspent in Advance Care Paramedic wages and Primary care part time wages, actuals lower than expected partially offset by over run in supervisor wages. Peterborough County/City Shared Services $ (323,262) Provisional estimate until final year end true up is completed. Other Agencies $ 87,497 Primarily driven by cost overrun at Fairhaven facility. Lang Pioneer Village $ (42,585) Tourism $ (3,104) Land Division $ (2,178) Planning $ (79,137) Economic Development $ (3,191) County Forests $ (9,523) Grants and Donations $ (250) Broadband $ (500) Total (Surplus)/Deficit $ (1,461,292) $52K driven by position vacancies, $9K greater recovery revenues than budgeted, various other accounts over and under. Page 19 of 327

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21 The County of Peterborough Unallocated Revenue 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (167,380) $ (125,900) $ 146,044 $ (25,900) (79%) Total Operating Expenditures $ 125,900 $ 125,900 $ $ 125,900 0% Total Net Operating (Surplus) Deficit $ (41,480) $ $ 146,044 $ 100,000 Expenditures $ Expenditures $ 125,900 $ 125,900 $ $ 125,900 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ (100,000) 0% Total Transfers to Reserves $ 41,480 $ $ $ 0% Net Transfers to and (from) Reserves $ 41,480 $ $ $ (100,000) 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 41,480 $ $ $ (100,000) 0% Total Unallocated Revenues $ (167,380) $ (125,900) $ 146,044 $ (125,900) 0% Total Unallocated Expenditures $ 167,380 $ 125,900 $ $ 125,900 0% Total Net (Surplus) Deficit $ $ $ 146,044 $ Tax Requirement Analysis Tax Requirement $ 471,660 $ 519,460 $ 693,669 Tax $ Increase(Decrease) Over Previous Year's $ (202,970) $ (47,800) $ (174,209) Page 21 of 327

22 The County of Peterborough Unallocated Revenue 2015 Preliminary Actuals % Change Operating Revenue Tax Requirement Unallocated Operating $ 471,660 $ 519,460 $ 519,460 $ 693,669 Tax Requirement Supp. Taxes $ (250,000) $ (250,000) $ $ (300,000) PIL Ont. Municipal Tax Assist $ (115,000) $ (115,000) $ (115,000) $ (109,399) PIL Ont. Other $ (32,560) $ (32,560) $ (32,560) $ (32,560) Interest Bank $ (194,680) $ (199,800) $ (219,549) $ (220,000) Interest Investments $ (46,800) $ (42,000) $ $ (54,310) Tax Adjustment Increase $ $ $ $ City of Ptbo Assessment Loss $ $ (6,000) $ (6,307) $ (3,300) Total Operating Revenue $ (167,380) $ (125,900) $ 146,044 $ (25,900) (79%) Total Operating Expenditures $ 125,900 $ 125,900 $ $ 125,900 0% Total Net Operating (Surplus) Deficit $ (41,480) $ $ 146,044 $ 100,000 Expenditures $ Tax Write Offs $ 115,900 $ 115,900 $ $ 115,900 Int. Foundation and Farm $ 10,000 $ 10,000 $ $ 10,000 Expenditures $ 125,900 $ 125,900 $ $ 125,900 0% Change In Accumulated Surplus Contribution from Reserve Unallocated $ $ $ $ (100,000) Total Transfers from Reserves $ $ $ $ (100,000) 0% Contribution to Reserve Unallocated $ 41,480 $ $ $ Total Transfers to Reserves $ 41,480 $ $ $ 0% Net Transfers to and (from) Reserves $ 41,480 $ $ $ (100,000) 0% Change in TCA $ $ $ $ Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 41,480 $ $ $ (100,000) 0% Total Unallocated Revenues $ (167,380) $ (125,900) $ 146,044 $ (125,900) 0% Total Unallocated Expenditures $ 167,380 $ 125,900 $ $ 125,900 0% Total Net (Surplus) Deficit $ $ $ 146,044 $ Tax Requirement Analysis Tax Requirement $ 471,660 $ 519,460 $ 693,669 Tax $ Increase(Decrease) Over Previous Year's $ (202,970) $ (47,800) $ (174,209) Page 22 of 327

23 The County of Peterborough Unallocated Revenue Notes: Operating Revenue City of Ptbo Assessment Loss $ (3,300) Final year of annexation compensation from City of Peterborough. Change In Accumulated Surplus Contribution from Reserve Unallocated $ (100,000) Drawn from General Working Funds to phase in Fairhaven operation funding requirement. Proposed phase in over three successive budgets fully integrated by Page 23 of 327

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25 The County of Peterborough General Government 2015 Operating Revenue Preliminary Actuals % Change Total Operating Revenue $ (394,562) $ (379,115) $ (380,385) $ (414,587) 9% Total Operating Expenditures $ 388,762 $ 379,115 $ 327,456 $ 414,587 9% Total Net Operating (Surplus) Deficit $ (5,800) $ $ (52,929) $ Expenditures Warden $ 88,824 $ 80,180 $ 69,784 $ 90,102 12% Councillor's Expenditures $ 153,606 $ 152,390 $ 154,366 $ 162,806 7% Deputy Warden Expenditures $ 22,432 $ 22,800 $ 20,890 $ 23,194 2% Bursaries and Recognition Awards $ 14,250 $ 14,575 $ 7,420 $ 13,500 (7%) Strategic Planning Committee $ 8,000 $ 8,300 $ 5,139 $ 8,250 (1%) Waste Management $ 3,150 $ 4,880 $ 3,738 $ 5,000 2% Fairhaven Committee $ 6,600 $ 7,500 $ 4,661 $ 7,400 (1%) Affordable Housing $ 3,000 $ 3,200 $ 1,920 $ 3,200 0% Peterborough Housing Corp $ 3,000 $ 3,200 $ 2,217 $ 3,200 0% Transportation Planning $ 6,100 $ $ $ Federation of Agriculture $ 2,500 $ 2,600 $ 1,260 $ 2,700 4% Lang Pioneer Village Advisory $ 4,600 $ 4,500 $ 2,519 $ 8,500 89% Accessibility Advisory Committee $ 3,100 $ 3,500 $ 1,215 $ 3,500 0% Agricultural Action Committee $ 5,500 $ 7,000 $ 2,288 $ 7,000 0% Joint Services $ 5,200 $ 4,800 $ 3,505 $ 4,900 2% Warden' s Committee $ 600 $ 1,100 $ $ 1,650 50% Special Committee $ 7,200 $ 6,950 $ 4,150 $ 6,650 (4%) District Health Council $ 2,500 $ 2,510 $ $ 2,500 (0%) Chamber of Commerce $ 3,000 $ 3,200 $ 1,595 $ 3,200 0% Warden's Advisory Committee $ $ $ $ 9,400 0% Convention Expense $ 45,600 $ 45,930 $ 40,789 $ 47,935 4% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (1,500) $ (5,500) $ (5,500) $ (1,500) (73%) Total TCA Disbursements $ 5,473 $ 1,600 $ $ 0% Total Net TCA (Surplus) Deficit $ 3,973 $ (3,900) $ (5,500) $ (1,500) Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 5,473 $ 1,600 $ $ 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ $ (14,882) $ 0% Total Transfers to Reserves $ 7,300 $ 5,500 $ 5,500 $ 1,500 (73%) Net Transfers to and (from) Reserves $ 7,300 $ 5,500 $ (9,382) $ 1,500 (73%) Change in Accum. Surplus Invested in TCA $ (5,473) $ (1,600) $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 1,827 $ 3,900 $ (9,382) $ 1,500 (62%) Total Gen. Government Revenue $ (396,062) $ (384,615) $ (400,767) $ (416,087) 8% Total Gen. Government Expenditures $ 396,062 $ 384,615 $ 332,956 $ 416,087 8% Total Net (Surplus) Deficit $ $ $ (67,811) $ Tax Requirement Analysis Tax Requirement $ (395,962) $ (384,615) $ (415,687) Tax $ Increase (Decrease) Over Previous Year's $ (10,539) $ (11,347) $ 31,072 Page 25 of 327

26 The County of Peterborough General Government 2015 Operating Revenue Preliminary Actuals % Change Tax Requirement General Government Operating $ (394,462) $ (379,115) $ (379,115) $ (414,187) General Gov.'s Recoveries $ (100) $ $ (1,270) $ (400) Total Operating Revenue $ (394,562) $ (379,115) $ (380,385) $ (414,587) 9% Total Operating Expenditures $ 388,762 $ 379,115 $ 327,456 $ 414,587 9% Total Net Operating (Surplus) Deficit $ (5,800) $ $ (52,929) $ Expenditures Warden Warden Salaries $ 50,948 $ 52,000 $ 51,966 $ 52,876 Warden CPP $ 1,682 $ 1,715 $ 1,542 $ 1,745 Warden EHT $ 994 $ 1,015 $ 676 $ 1,031 Warden Telephone $ 700 $ 850 $ 637 $ 850 Warden Accommodations $ 2,000 $ 2,000 $ 348 $ 2,000 Warden Meals $ 2,000 $ 2,000 $ 270 $ 6,000 EOWC Memberships $ 5,000 $ 5,100 $ 5,000 $ 5,100 EOWC Expenses $ 10,000 $ $ 1,694 $ 2,000 Warden Mileage $ 6,000 $ 6,000 $ 5,378 $ 6,000 Warden Banquet/Receptions $ 2,000 $ 2,000 $ 795 $ 5,000 Warden Discretionary Account $ 7,500 $ 7,500 $ 1,478 $ 7,500 Warden $ 88,824 $ 80,180 $ 69,784 $ 90,102 12% Councillors' Expenditures Councillor's Per Diem $ 80,333 $ 81,950 $ 77,604 $ 83,372 Councillor's CPP $ 2,140 $ 1,610 $ 1,253 $ 1,653 Councillor's EHT $ 1,903 $ 1,600 $ 1,494 $ 1,626 Meeting Investigator $ 850 $ 850 $ $ 5,155 Councillor's Software Maintenance $ 20,000 $ 18,000 $ 13,913 $ 18,300 Councillor's Supplies $ 15,000 $ 15,000 $ 24,890 $ 15,300 Councillor's Criminal Background Checks $ $ $ $ 800 Councillor's Insurance $ 4,380 $ 4,380 $ 4,844 $ 6,400 Councillor's Meals $ 11,000 $ 11,000 $ 11,521 $ 11,200 Councillor's Mileage $ 18,000 $ 18,000 $ 18,777 $ 19,000 Billable/Recoverable Expenses $ $ $ 70 $ Councillor's Expenditures $ 153,606 $ 152,390 $ 154,366 $ 162,806 7% Deputy Warden Expenditures Deputy Warden Salary $ 17,232 $ 17,600 $ 17,576 $ 17,894 Deputy Warden Telephone $ 700 $ 700 $ 851 $ 800 Deputy Warden Meals $ 500 $ 500 $ $ 500 Deputy Warden Mileage $ 4,000 $ 4,000 $ 2,463 $ 4,000 Deputy Warden Expenditures $ 22,432 $ 22,800 $ 20,890 $ 23,194 2% Bursaries and Recognition Awards Bursaries And Recognition Awards Per Diem $ 4,250 $ 4,335 $ 1,734 $ 3,500 Bursaries And Recognition Awards Mileage $ 1,000 $ 1,240 $ 333 $ 1,000 Bursaries And Recognition Awards Reception/Banquet $ 5,000 $ 5,000 $ 3,665 $ 5,000 Recognition Awards Expenses $ 4,000 $ 4,000 $ 1,688 $ 4,000 Bursaries and Recognition Awards $ 14,250 $ 14,575 $ 7,420 $ 13,500 (7%) Page 26 of 327

27 The County of Peterborough General Government 2015 Strategic Planning Committee Preliminary Actuals % Change Strategic Planning SessionPer Diem $ 5,800 $ 6,100 $ 3,035 $ 6,000 Strategic Planning SessionMeals $ 1,000 $ 1,000 $ 1,390 $ 1,500 Strategic Planning SessionMileage $ 1,200 $ 1,200 $ 714 $ 750 Strategic Planning Committee $ 8,000 $ 8,300 $ 5,139 $ 8,250 (1%) Waste Management Waste Management Per Diem $ 2,500 $ 3,900 $ 2,818 $ 3,900 Waste Management Committee EHT $ 100 $ 80 $ 65 $ 100 Waste Management Mileage $ 550 $ 900 $ 855 $ 1,000 Waste Management $ 3,150 $ 4,880 $ 3,738 $ 5,000 2% Fairhaven Committee Fairhaven Per Diem $ 5,500 $ 6,100 $ 4,119 $ 6,000 Fairhaven Mileage $ 1,100 $ 1,400 $ 543 $ 1,400 Fairhaven Committee $ 6,600 $ 7,500 $ 4,661 $ 7,400 (1%) Affordable Housing Affordable Housing Per Diem $ 2,500 $ 2,600 $ 1,700 $ 2,600 Affordable Housing Mileage $ 500 $ 600 $ 220 $ 600 Affordable Housing $ 3,000 $ 3,200 $ 1,920 $ 3,200 0% Peterborough Housing Corp Peterborough Housing Corp. Per Diem $ 2,500 $ 2,600 $ 1,951 $ 2,600 Peterborough Housing Corp. Mileage $ 500 $ 600 $ 266 $ 600 Peterborough Housing Corp $ 3,000 $ 3,200 $ 2,217 $ 3,200 0% Transportation Planning Transportation Plan Per Diem $ 5,000 $ $ $ Transportation Plan Meals $ 100 $ $ $ Transportation Plan Mileage $ 1,000 $ $ $ Transportation Planning $ 6,100 $ $ $ Federation of Agriculture Fed. Of Agriculture Per Diem $ 2,000 $ 2,100 $ 1,192 $ 2,200 Federation Of Agriculture Mileage $ 500 $ 500 $ 68 $ 500 Federation of Agriculture $ 2,500 $ 2,600 $ 1,260 $ 2,700 4% Lang Pioneer Village Advisory Lang P.V. Advisory Per Diem $ 3,400 $ 3,500 $ 1,734 $ 7,000 Lang P.V. Advisory Mileage $ 1,000 $ 800 $ 280 $ 1,000 Lang P.V. Advisory Meals $ 200 $ 200 $ 505 $ 500 Lang Pioneer Village Advisory $ 4,600 $ 4,500 $ 2,519 $ 8,500 89% Accessibility Advisory Committee Accessibility Advisory Committee Per Diem $ 2,500 $ 2,600 $ 1,084 $ 2,600 Accessibility Advisory Committee Meals $ 300 $ 600 $ 63 $ 600 Accessibility Advisory Committee Mileage $ 300 $ 300 $ 68 $ 300 Accessibility Advisory Committee $ 3,100 $ 3,500 $ 1,215 $ 3,500 0% Page 27 of 327

28 The County of Peterborough General Government 2015 Agricultural Action Committee Preliminary Actuals % Change Agricultural Action Committee Per Diem $ 5,000 $ 6,500 $ 2,163 $ 6,500 Agricultural Action Committee Mileage $ 500 $ 500 $ 125 $ 500 Agricultural Action Committee $ 5,500 $ 7,000 $ 2,288 $ 7,000 0% Joint Services Joint Services Per Diem $ 4,000 $ 3,900 $ 2,601 $ 3,900 Joint Services Mileage $ 1,200 $ 900 $ 903 $ 1,000 Joint Services $ 5,200 $ 4,800 $ 3,505 $ 4,900 2% Warden' s Committee Warden's Committee Per Diem $ 500 $ 900 $ $ 1,350 Warden's Committee Mileage $ 100 $ 200 $ $ 300 Warden' s Committee $ 600 $ 1,100 $ $ 1,650 50% Special Committee Spec. Comm. Per Diem $ 6,000 $ 5,650 $ 3,577 $ 5,650 Spec. Comm. Mileage $ 1,200 $ 1,300 $ 573 $ 1,000 Special Committee $ 7,200 $ 6,950 $ 4,150 $ 6,650 (4%) District Health Council District Health Council Per Diem $ 2,000 $ 2,010 $ $ 2,000 District Health Council Mileage $ 500 $ 500 $ $ 500 District Health Council $ 2,500 $ 2,510 $ $ 2,500 (0%) Chamber of Commerce Chamber Of Commerce Per Diem $ 2,500 $ 2,600 $ 1,517 $ 2,600 Chamber Of Commerce Mileage $ 500 $ 600 $ 78 $ 600 Chamber of Commerce $ 3,000 $ 3,200 $ 1,595 $ 3,200 0% Warden's Advisory Committee Warden's Advisory Committee Per Diem $ $ $ $ 8,900 Warden's Advisory Committee Mileage $ $ $ $ 500 Warden's Advisory Committee $ $ $ $ 9,400 0% Convention Expense Convention Per Diem $ 10,200 $ 10,400 $ 9,742 $ 10,600 Convention EHT $ 130 $ 135 $ 127 $ 140 Convention Supplies $ 1,000 $ 1,000 $ 925 $ 1,000 Convention Consultants $ 270 $ $ $ Convention Accommodation $ 12,000 $ 14,160 $ 11,381 $ 14,400 Convention Meals $ 3,000 $ 2,880 $ 3,069 $ 3,500 Convention Mileage $ 3,000 $ 2,695 $ 2,273 $ 2,695 Convention Registration $ 15,000 $ 13,560 $ 12,420 $ 14,500 Convention Travel $ 1,000 $ 1,100 $ 853 $ 1,100 Convention Expense $ 45,600 $ 45,930 $ 40,789 $ 47,935 4% Page 28 of 327

29 The County of Peterborough General Government 2015 Tangible Capital Assets (TCA) Revenue Preliminary Actuals % Change Tax Requirement General Government $ (1,500) $ (5,500) $ (5,500) $ (1,500) Total TCA Revenue $ (1,500) $ (5,500) $ (5,500) $ (1,500) (73%) Total TCA Disbursements $ 5,473 $ 1,600 $ $ 0% Total Net TCA (Surplus) Deficit $ 3,973 $ (3,900) $ (5,500) $ (1,500) Disbursements TCA Disbursements TCA Disbursements $ $ $ $ TCA Disbursements $ $ $ $ 0% Amortization Amort. Expense Equipment $ 5,473 $ 1,600 $ Amortization $ 5,473 $ 1,600 $ $ 0% TCA Clearing C.A. Clearing $ $ $ $ TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Contribution from Reserves CF $ $ $ (14,882) $ Total Transfers from Reserves $ $ $ (14,882) $ 0% Contribution To Reserve Operations $ 5,800 $ 4,000 $ $ Contribution To Reserve TCA $ 1,500 $ 1,500 $ $ Contribution To Reserve $ $ $ 5,500 $ 1,500 Total Transfers to Reserves $ 7,300 $ 5,500 $ 5,500 $ 1,500 (73%) Net Transfers to and (from) Reserves $ 7,300 $ 5,500 $ (9,382) $ 1,500 (73%) Change in TCA $ (5,473) $ (1,600) $ $ Change in Accum. Surplus Invested in TCA $ (5,473) $ (1,600) $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 1,827 $ 3,900 $ (9,382) $ 1,500 (62%) Total Gen. Government Revenue $ (396,062) $ (384,615) $ (400,767) $ (416,087) 8% Total Gen. Government Expenditures $ 396,062 $ 384,615 $ 332,956 $ 416,087 8% Total Net (Surplus) Deficit $ $ $ (67,811) $ Tax Requirement Analysis Tax Requirement $ (395,962) $ (384,615) $ (415,687) Tax $ Increase (Decrease) Over Previous Year's $ (10,539) $ (11,347) $ 31,072 Page 29 of 327

30 The County of Peterborough General Government 2015 Operating Notes: Revenue General Gov.'s Recoveries $ (400) $400 recoverable from Selwyn for Accessibility Committee meals Expenditures Warden Warden Meals Warden Banquet/Receptions $ 6,000 Includes allowance for Christmas Lunch, "In Her Shoes" participation and relating to Warden being Vice Chair of EOWC $ 5,000 Increase for additional expenses for being Vice Chair of EOWC Councillors' Expenditures Meeting Investigator $ 5,155 LAS Municipal Investigator provision. Includes retainer, $330, disbursements (est. $1,000), investigation hourly rate provision (est. 17 $225 per hour) Councillor's Software Maintenance Councillor's Supplies Councillor's Criminal Background Checks Councillor's Meals $ 18,300 Microsoft License $6,700, annual icompass license and support $11,600. $ 15,300 Increase of $300 for 3 council member & 3 staff to receive Smart Serve training/certification for hospitality suites, and expenses for all Council meetings (janitorial, office supplies, cream/sugar/pop, etc.) $ 800 Reimbursement of fees for Councillor's to be compliant with new County policy. $ 11,200 Meals for Council meetings Change In Accumulated Surplus Contribution To Reserve $ 1,500 Re: Long Term Planning Reserve equipment replacements. Page 30 of 327

31 The County of Peterborough General Administration 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (1,874,325) $ (1,886,717) $ (1,887,183) $ (1,990,851) 6% Total Operating Expenditures $ 1,887,825 $ 1,895,217 $ 1,759,785 $ 2,031,483 7% Total Net Operating (Surplus) Deficit $ 13,500 $ 8,500 $ (127,397) $ 40,632 Expenditures Health & Safety Policy Legislation $ 25,850 $ 26,250 $ 3,774 $ 24,000 (9%) General Administration Salary & Benefits $ 1,479,300 $ 1,524,400 $ 1,485,383 $ 1,584,276 4% General Administration Expenses $ 309,985 $ 277,567 $ 242,798 $ 356,257 28% Finance Training $ 8,090 $ 9,100 $ 9,952 $ 10,450 15% Human Resources $ 64,600 $ 57,900 $ 17,878 $ 56,500 (2%) Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (17,500) $ (17,500) $ (17,500) $ (19,577) 12% Total TCA Disbursements $ 5,426 $ 5,500 $ 5,010 $ 5,500 0% Total Net TCA (Surplus) Deficit $ (12,074) $ (12,000) $ (12,490) $ (14,077) Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 5,426 $ 5,500 $ 5,010 $ 5,500 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (19,000) $ (34,000) $ (34,000) $ (57,632) 70% Total Transfers to Reserves $ 23,000 $ 43,000 $ 78,000 $ 36,577 (15%) Net Transfers to and (from) Reserves $ 4,000 $ 9,000 $ 44,000 $ (21,055) (334%) Change in Accum. Surplus Invested in TCA $ (5,426) $ (5,500) $ (5,010) $ (5,500) 0% Total Surplus to (Deficit from) Accum. Surplus $ (1,426) $ 3,500 $ 38,990 $ (26,555) (859%) Total Gen. Administration Revenue $ (1,910,825) $ (1,938,217) $ (1,938,683) $ (2,068,060) 7% Total Gen. Administration Expenditures $ 1,910,825 $ 1,938,217 $ 1,837,785 $ 2,068,060 7% Total Net (Surplus) Deficit $ $ $ (100,897) $ Tax Requirement Analysis $ 2, Tax Requirement $ (1,745,449) $ (1,696,106) $ (1,782,848) Tax $ Increase(Decrease) Over Previous Year's $ 114,067 $ (49,343) $ 86, Page 31 of 327

32 The County of Peterborough General Administration 2015 Preliminary Actuals % Change Operating Revenue Tax Requirement General Administration Operating $ (1,727,949) $ (1,678,606) $ (1,678,606) $ (1,763,271) Sale Of Maps $ (200) $ (50) $ $ (50) Sale Of Pins, Ties, Etc. $ (1,000) $ (50) $ (59) $ (60) Sale Of Flags $ (150) $ $ $ Recovery From PCCP Finance $ (51,239) $ (77,261) $ (77,261) $ (60,831) N.S.F. Charged $ $ $ (25) $ (50) Administration Recovery $ (1,500) $ (7,500) $ (7,982) $ (7,500) Recovery From PCCP HR/Legal $ (92,287) $ (123,250) $ (123,250) $ (159,089) Total Operating Revenue $ (1,874,325) $ (1,886,717) $ (1,887,183) $ (1,990,851) 6% Total Operating Expenditures $ 1,887,825 $ 1,895,217 $ 1,759,785 $ 2,031,483 7% Total Net Operating (Surplus) Deficit $ 13,500 $ 8,500 $ (127,397) $ 40,632 Expenditures Health & Safety Policy Legislation Supplies $ 1,200 $ 1,200 $ 828 $ 1,200 Training Health & Safety $ 24,650 $ 24,650 $ 1,978 $ 22,000 Meals $ $ 400 $ 969 $ 800 Health & Safety Policy Legislation $ 25,850 $ 26,250 $ 3,774 $ 24,000 (9%) General Administration Salary & Benefits General Admin. Salaries $ 977,500 $ 1,007,200 $ 979,053 $ 1,042,430 General Admin. CPP $ 32,800 $ 33,600 $ 29,656 $ 34,478 General Admin. EI $ 15,200 $ 15,800 $ 15,811 $ 16,066 General Admin. OMERS $ 117,500 $ 127,400 $ 129,006 $ 133,385 General Admin. EHT $ 22,200 $ 22,800 $ 22,466 $ 23,666 General Admin. WSIB $ 21,200 $ 21,700 $ (4,233) $ 22,069 General Admin. Vacation Pay $ 99,200 $ 101,800 $ 107,308 $ 109,967 General Admin. Stat Holidays $ 58,900 $ 60,700 $ 51,717 $ 63,016 General Admin. EHC & Semi Private $ 59,800 $ 57,200 $ 47,315 $ 53,380 General Admin. Dental $ 20,300 $ 20,800 $ 23,277 $ 22,035 General Admin. Life Insurance $ 8,800 $ 8,900 $ 8,939 $ 9,798 General Admin. Disability Ins. $ 35,500 $ 35,900 $ 36,360 $ 43,054 P/T Salaries $ 7,900 $ 8,000 $ 31,513 $ 8,513 P/T CPP $ 300 $ 300 $ 1,541 $ 320 P/T EI $ 300 $ 300 $ 903 $ 229 P/T EHT $ 200 $ 200 $ 675 $ 194 P/T WSIB $ 300 $ 300 $ 1,115 $ 223 P/T Vacation Pay (% Of Wages) $ 900 $ 1,000 $ 1,319 $ 936 Page 32 of 327

33 The County of Peterborough General Administration 2015 Preliminary Actuals % Change P/T Stat Holidays $ 500 $ 500 $ 1,628 $ 517 P/T Life Insurance $ $ $ 15 $ General Administration Salary & Benefits $ 1,479,300 $ 1,524,400 $ 1,485,383 $ 1,584,276 4% General Administration Expenses Equipment Maintenance $ 3,300 $ 3,500 $ 3,522 $ 3,500 Advertising $ 15,000 $ 17,000 $ 31,218 $ 30,000 IT Hardware $ 7,000 $ 2,000 $ 4,821 $ 13,132 Software $ 101,900 $ 79,217 $ 33,979 $ 92,000 Legal $ 8,000 $ 8,000 $ 509 $ 5,000 Postage $ 7,000 $ 5,000 $ 5,625 $ 5,000 Photo Copies $ 38,900 $ 35,000 $ 30,102 $ 32,000 Subscriptions $ 3,300 $ 3,300 $ 1,933 $ 3,000 Office Supplies $ 20,000 $ 20,000 $ 18,906 $ 20,000 Telephone $ 23,000 $ 23,000 $ 27,044 $ 25,000 Criminal Background Checks $ $ $ 344 $ 500 Insurance $ 31,005 $ 31,000 $ 39,694 $ 65,000 Audit $ 2,500 $ 2,500 $ 1,818 $ 2,500 General Admin Interest & Penalties $ $ $ 150 $ Consultant Services $ $ $ 1,439 $ 5,500 Courier $ 6,400 $ 6,400 $ 9,025 $ 8,000 Accommodations $ 5,500 $ 4,400 $ 3,836 $ 4,400 Car Allowance $ 9,000 $ 9,000 $ 9,750 $ 9,000 Conventions $ 4,320 $ 3,600 $ 4,158 $ 5,965 Staff Development $ 5,860 $ 4,350 $ 1,820 $ 5,000 Meals $ 5,000 $ 5,000 $ 2,362 $ 5,000 Memberships $ 17,000 $ 22,300 $ 20,011 $ 26,260 General Admin Mileage/Car Rental $ 4,300 $ 2,200 $ 2,214 $ 2,500 Receptions, Retirements $ 7,000 $ 7,000 $ 5,483 $ 7,000 Travel/Parking $ 500 $ 850 $ 1,026 $ 1,000 Billable/Recoverable Expenses $ $ $ 2,235 Recovery From Roads $ (30,800) $ (30,800) $ (30,800) $ (33,000) Pop Machine $ 1,500 $ 500 $ $ Articles For Resale $ 1,200 $ 950 $ 696 $ 900 Equipment Rental $ 200 $ 200 $ $ Bank Interest & Charges $ 7,100 $ 7,100 $ 4,502 $ 7,100 Cash Over Under $ $ $ 14 $ Penny Rounding $ $ $ $ Administrators Discretionary Acct $ 5,000 $ 5,000 $ 5,363 $ 5,000 General Administration Expenses $ 309,985 $ 277,567 $ 242,798 $ 356,257 28% Finance Training Finance Training $ 6,090 $ 6,700 $ 7,647 $ 7,650 Finance Mileage/Car Rental $ 2,000 $ 2,400 $ 2,305 $ 2,800 Finance Training $ 8,090 $ 9,100 $ 9,952 $ 10,450 15% Page 33 of 327

34 The County of Peterborough General Administration 2015 Preliminary Actuals % Change Human Resources HR Recruitment Costs $ 13,000 $ 1,500 $ 3,442 $ 4,000 HR Legal $ 22,500 $ 22,500 $ 664 $ 20,000 HR Subscriptions $ 6,500 $ 6,500 $ 2,687 $ 6,500 HR Interest and Penalties $ $ $ 22 $ HR Accommodations $ 1,200 $ 4,500 $ 391 $ 4,500 HR Conventions $ 2,500 $ 4,000 $ 914 $ 4,000 HR Staff Development $ 11,700 $ 11,700 $ 5,620 $ 10,000 HR Meals $ 500 $ 500 $ 1,238 $ 800 HR Memberships $ 3,200 $ 3,200 $ 1,801 $ 3,200 HR Mileage/Parking $ 3,500 $ 3,500 $ 1,099 $ 3,500 Human Resources $ 64,600 $ 57,900 $ 17,878 $ 56,500 (2%) Tangible Capital Assets (TCA) Revenue Tax Requirement General Administration TCA $ (17,500) $ (17,500) $ (17,500) $ (19,577) Total TCA Revenue $ (17,500) $ (17,500) $ (17,500) $ (19,577) 12% Total TCA Disbursements $ 5,426 $ 5,500 $ 5,010 $ 5,500 0% Total Net TCA (Surplus) Deficit $ (12,074) $ (12,000) $ (12,490) $ (14,077) Disbursements TCA Disbursements TCA Disbursements $ $ $ $ TCA Disbursements $ $ $ $ 0% Amortization Amort. Expense Equipment $ 5,426 $ 5,500 $ 5,010 $ 5,500 Amortization $ 5,426 $ 5,500 $ 5,010 $ 5,500 0% TCA Clearing C.A. Clearing $ $ $ $ TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Page 34 of 327

35 The County of Peterborough General Administration 2015 Preliminary Actuals % Change Change In Accumulated Surplus Contribution from Reserve $ (19,000) $ (34,000) $ $ Contribution from Reserve $ $ $ (34,000) $ (57,632) Total Transfers from Reserves $ (19,000) $ (34,000) $ (34,000) $ (57,632) 70% Contribution To Reserve TCA $ 17,500 $ 17,500 $ $ Employee Future Benefits Expense $ $ 22,000 $ $ 17,000 Contribution To Reserve Operations $ 5,500 $ 3,500 $ $ Contribution To Reserve $ $ $ 78,000 $ 19,577 Total Transfers to Reserves $ 23,000 $ 43,000 $ 78,000 $ 36,577 (15%) Net Transfers to and (from) Reserves $ 4,000 $ 9,000 $ 44,000 $ (21,055) (334%) Change in TCA $ (5,426) $ (5,500) $ (5,010) $ (5,500) Change in Accum. Surplus Invested in TCA $ (5,426) $ (5,500) $ (5,010) $ (5,500) 0%.. Total Surplus to (Deficit from) Accum. Surplus $ (1,426) $ 3,500 $ 38,990 $ (26,555) (859%) Total Gen. Administration Revenue $ (1,910,825) $ (1,938,217) $ (1,938,683) $ (2,068,060) 7% Total Gen. Administration Expenditures $ 1,910,825 $ 1,938,217 $ 1,837,785 $ 2,068,060 7% Total Net (Surplus) Deficit $ $ $ (100,897) $ Tax Requirement Analysis $ 2, Tax Requirement $ (1,745,449) $ (1,696,106) $ (1,782,848) Tax $ Increase(Decrease) Over Previous Year's $ 114,067 $ (49,343) $ 86, Page 35 of 327

36 The County of Peterborough General Administration Notes: Operating Expenditures Health & Safety Policy Legislation Supplies $ 1,200 Posters that are mandatory Training Health & Safety $ 22,000 Mandatory certifications, awareness training, audit, etc. General Administration Expenses Advertising $ 30,000 Estimated based on previous activities with the increased activity related to the County Connection publications. IT Hardware $ 13, x scheduled computer replacements ($10,565 funded from reserve) Software $ 92,000 Consultant Services $ 5,500 Actuarial Survey update. Great Plains financial software upgrade $15K ($12,067 from reserves), Microsoft Licenses 7,500, HRIS Software $35K (funding carried fwd. from 2014), Great Plains license and maintenance agreement $34.5K Memberships $ 26,260 OPBA, Chambers of Commerce (x 2), Federation of Canadian Municipalities (FCM), Institute of Chartered Professional Accountants (CPA), Association of Municipal Managers, Clerks, & Treasurers of Ontario (AMCTO), Canadian Payroll Association (CPA), Association of Municipalities of Ontario (AMO), Municipal Employer Pension Centre (MEPCO). Human Resources HR Recruitment Costs $ 4,000 Lunches, advertising, etc. HR Legal $ 20,000 CUPE 1306 negotiations and other related. Change In Accumulated Surplus Contribution from Reserve $ (57,632) $22,632 from Gen Admin Planning Reserve re: Computer replacements and Great Plains upgrade + $35K carried forward through reserve re: HRIS Software implementation. Contribution To Reserve $ 19,577 To support reserve plan long term replacements. Page 36 of 327

37 The County of Peterborough General Administration Notes: Page 37 of 327

38 Page 38 of 327

39 The County of Peterborough Court House 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (441,140) $ (458,250) $ (459,318) $ (485,520) 6% Total Operating Expenditures $ 434,080 $ 458,250 $ 523,799 $ 485,520 6% Total Net Operating (Surplus) Deficit $ (7,060) $ $ 64,481 $ Expenditures Court House & Ground Expenditures $ 409,610 $ 428,800 $ 487,380 $ 455,260 6% Janitor's House $ 6,470 $ 10,750 $ 5,951 $ 11,160 4% Victoria Park $ 10,000 $ 10,000 $ 22,728 $ 10,000 0% Jail $ 8,000 $ 8,700 $ 7,741 $ 9,100 5% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (81,779) $ (270,000) $ (270,000) $ (256,760) (5%) Total TCA Disbursements $ 19,049 $ 20,750 $ 171,512 $ 94, % Total Net TCA (Surplus) Deficit $ (62,730) $ (249,250) $ (98,487) $ (161,860) Disbursements TCA Disbursements $ 214,810 $ 316,000 $ 148,192 $ 378,000 20% Amortization $ 19,049 $ 20,750 $ 23,320 $ 22,900 10% TCA Clearing $ (214,810) $ (316,000) $ $ (306,000) (3%) Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (133,031) $ (46,000) $ (46,000) $ (159,070) 246% Total Transfers to Reserves $ 7,060 $ $ 159,070 $ 37,830 0% Net Transfers to and (from) Reserves $ (125,971) $ (46,000) $ 113,070 $ (121,240) 164% Change in Accum. Surplus Invested in TCA $ 195,761 $ 295,250 $ (23,320) $ 283,100 (4%) Total Surplus to (Deficit from) Accum. Surplus $ 69,790 $ 249,250 $ 107,140 $ 161,860 (35%) Total Court House Revenue $ (655,950) $ (774,250) $ (775,318) $ (901,350) 16% Total Court House Expenditures $ 655,950 $ 774,250 $ 831,062 $ 901,350 16% Total Net (Surplus) Deficit $ $ $ 55,743 $ Tax Requirement Analysis Tax Requirement $ $ (201,331) $ (141,910) Tax $ Increase (Decrease) Over Previous Year's $ $ 201,331 $ (59,421) Page 39 of 327

40 The County of Peterborough Court House 2015 Operating Preliminary Actuals % Change Revenue Parking Fees $ (17,000) $ (21,000) $ (22,028) $ (30,000) Rentals Court House Operating $ (424,140) $ (437,250) $ (437,250) $ (455,520) Court House Recovery $ $ $ (40) $ Total Operating Revenue $ (441,140) $ (458,250) $ (459,318) $ (485,520) 6% Total Operating Expenditures $ 434,080 $ 458,250 $ 523,799 $ 485,520 6% Total Net Operating (Surplus) Deficit $ (7,060) $ $ 64,481 $ Expenditures Court House & Ground Expenditures Janitorial Contract Services $ 80,000 $ 100,000 $ 102,257 $ 100,000 Grounds Maintenance $ 2,000 $ 2,500 $ 7,062 $ 4,500 Parking Lot Maintenance $ 15,000 $ 18,000 $ 18,505 $ 17,500 Parking Gate Maintenance $ $ $ 117 $ 2,500 Court HouseBuilding Repairs $ 52,500 $ 46,800 $ 77,655 $ 45,000 Electric Repairs $ 10,000 $ 8,000 $ 14,920 $ 8,000 Heating And Air Conditioning Repair $ 40,000 $ 60,000 $ 51,449 $ 60,000 Plumbing Repairs $ 10,000 $ 5,000 $ 20,488 $ 15,000 Equipment Maintenance $ 7,000 $ 5,000 $ 7,765 $ 7,000 Janitorial Supplies $ 20,000 $ 2,000 $ 5,078 $ 2,000 Garbage Rates And Collection $ 13,000 $ 14,000 $ 11,377 $ 4,000 Water & Sewer Court House $ 8,000 $ 8,500 $ 5,863 $ 8,500 Hydro $ 78,750 $ 80,000 $ 84,347 $ 85,000 Insurance $ 19,020 $ 20,000 $ 20,122 $ 25,000 Lease Agreement Commission $ $ $ 5,232 $ 9,260 Fire Alarm, Security System, Elevator $ 15,500 $ 22,000 $ 17,895 $ 22,000 Fuel $ 28,840 $ 25,000 $ 24,703 $ 25,000 Furniture Replacement (Non Capital) $ 10,000 $ 12,000 $ 12,546 $ 15,000 Court House & Ground Expenditures $ 409,610 $ 428,800 $ 487,380 $ 455,260 6% Janitor's House Janitors House Maint. $ 250 $ 5,000 $ $ 5,000 Janitors House Hydro $ 2,500 $ 2,600 $ 3,287 $ 3,000 Janitors House Insurance $ 120 $ 150 $ 128 $ 160 Janitors House Taxes $ 1,000 $ 1,000 $ 701 $ 1,000 Janitors House Fuel $ 2,600 $ 2,000 $ 1,835 $ 2,000 Janitor's House $ 6,470 $ 10,750 $ 5,951 $ 11,160 4% Victoria Park Victoria Park Maint. $ 10,000 $ 10,000 $ 22,728 $ 10,000 Victoria Park $ 10,000 $ 10,000 $ 22,728 $ 10,000 0% Jail Jail Hydro $ 3,000 $ 3,200 $ 3,041 $ 3,400 Jail Repairs $ 500 $ 500 $ 279 $ 500 Jail Fuel $ 4,500 $ 5,000 $ 4,421 $ 5,200 Jail $ 8,000 $ 8,700 $ 7,741 $ 9,100 5% Page 40 of 327

41 The County of Peterborough Court House 2015 Tangible Capital Assets (TCA) Preliminary Actuals % Change Revenue Tax Requirement Court House Capital $ $ (201,331) $ (201,331) $ (141,910) Rentals Court House Capital $ (81,779) $ (68,669) $ (68,669) $ (114,850) Total TCA Revenue $ (81,779) $ (270,000) $ (270,000) $ (256,760) (5%) Total TCA Disbursements $ 19,049 $ 20,750 $ 171,512 $ 94, % Total Net TCA (Surplus) Deficit $ (62,730) $ (249,250) $ (98,487) $ (161,860) Disbursements TCA Disbursements Land $ 55,000 $ 36,000 $ $ 36,000 Bldg Payments $ 110,000 $ 270,000 $ 146,930 $ 342,000 Ladies Washroom Main $ 10,182 $ 10,000 $ 1,262 $ Security/Locks $ $ $ $ Mach. & Equip. $ 22,628 $ $ $ Sidewalks $ 17,000 $ $ $ TCA Disbursements $ 214,810 $ 316,000 $ 148,192 $ 378,000 20% Amortization Amort. Expense Land Improvement $ 6,092 $ 6,100 $ 6,075 $ 6,100 Amort. Expense Facilities $ 12,247 $ 13,900 $ 15,275 $ 16,000 Amort. Expense Equipment $ $ $ 1,263 $ Amort. Expense Land Improvement $ 710 $ 750 $ 708 $ 800 Amortization $ 19,049 $ 20,750 $ 23,320 $ 22,900 10% TCA Clearing C.A. Clearing $ (214,810) $ (316,000) $ $ (306,000) TCA Clearing $ (214,810) $ (316,000) $ $ (306,000) (3%) Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Page 41 of 327

42 The County of Peterborough Court House 2015 Change In Accumulated Surplus Preliminary Actuals % Change Contribution From Res. Building R.F. $ (50,000) $ $ $ Contribution From Res. Building C.F $ (83,031) $ (46,000) $ $ Contribution From Reserves $ $ $ (46,000) $ (159,070) Total Transfers from Reserves $ (133,031) $ (46,000) $ (46,000) $ (159,070) 246% Contribution to Reserve $ $ $ 159,070 $ 37,830 Contribution To Reserve Property Operations $ 7,060 $ $ $ Total Transfers to Reserves $ 7,060 $ $ 159,070 $ 37,830 0% Net Transfers to and (from) Reserves $ (125,971) $ (46,000) $ 113,070 $ (121,240) 164% Change in TCA $ 195,761 $ 295,250 $ (23,320) $ 283,100 Change in Accum. Surplus Invested in TCA $ 195,761 $ 295,250 $ (23,320) $ 283,100 (4%) Total Surplus to (Deficit from) Accum. Surplus $ 69,790 $ 249,250 $ 107,140 $ 161,860 (35%) Total Court House Revenue $ (655,950) $ (774,250) $ (775,318) $ (901,350) 16% Total Court House Expenditures $ 655,950 $ 774,250 $ 831,062 $ 901,350 16% Total Net (Surplus) Deficit $ $ $ 55,743 $ Tax Requirement Analysis Tax Requirement $ $ (201,331) $ (141,910) Tax $ Increase (Decrease) Over Previous Year's $ $ 201,331 $ (59,421) Page 42 of 327

43 The County of Peterborough Court House Notes: Operating Revenue Parking Fees Rentals Court House Operating $ (30,000) Additional fees from courts lease $10080 $ (455,520) Provincial Lease increase ($15.30 op $12.16 base x sq. ft.) plus addition of Friday room rentals ($150 x 42 weeks). Revenues allocated between operating and capital accounts) Expenditures Court House & Ground Expenditures Plumbing Repairs Equipment Maintenance Garbage Rates And Collection Hydro Insurance Fuel $ 15,000 Aging fixtures need replacing. Rotting piping. Progressive upgrade plan needed. $ 7,000 Generator, ChemAqua, Backflow testing etc. $ 4,000 DJ to change to program bin collection at site (savings 9K) $ 85,000 Based on forecast for hydro rates $ 25,000 Increased insurance costs $ 25,000 Based on 6% increase LAS Tangible Capital Assets (TCA) Revenue Rentals Court House Capital $ (114,850) Provincial Lease increase ($15.30 op $12.16 base x sq. ft.) plus addition of Friday room rentals ($150 x 42 weeks). Revenues allocated between operating and capital accounts) Disbursements TCA Disbursements Land $ 36,000 Carry forward HIA and Architect Courts project Bldg Payments $ 342,000 Phase III windows ($90,000, and front steps and related water damage repairs (252,000) Change In Accumulated Surplus Contribution From Res. Building C.F $ (159,070) Unspent funding for 2014 projects carried forward through reserve to complete heritage assessment, architect fees, phase two of windows replacement, and Court House main entrance steps replacement in Page 43 of 327

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45 The County of Peterborough Armour Road Facility 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (299,618) $ (310,258) $ (310,258) $ (303,537) (2%) Total Operating Expenditures $ 299,618 $ 297,558 $ 284,640 $ 290,837 (2%) Total Net Operating (Surplus) Deficit $ $ (12,700) $ (25,618) $ (12,700) Expenditures Armour Road Facility Expenditures $ 299,618 $ 297,558 $ 284,640 $ 290,837 (2%) Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (260,399) $ (259,308) $ (259,308) $ (271,530) 5% Total TCA Disbursements $ 247,638 $ 259,308 $ 259,173 $ 271,530 5% Total Net TCA (Surplus) Deficit $ (12,761) $ $ (135) $ Disbursements TCA Disbursements $ 220,399 $ 232,008 $ 232,008 $ 244,230 5% Amortization $ 27,239 $ 27,300 $ 27,164 $ 27,300 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ 0% Total Transfers to Reserves $ 40,000 $ 40,000 $ 40,000 $ 40,000 0% Net Transfers to and (from) Reserves $ 40,000 $ 40,000 $ 40,000 $ 40,000 0% Change in Accum. Surplus Invested in TCA $ (27,239) $ (27,300) $ (27,164) $ (27,300) 0% Total Surplus to (Deficit from) Accum. Surplus $ 12,761 $ 12,700 $ 12,836 $ 12,700 0% Total Armour Road Facility Revenue $ (560,017) $ (569,566) $ (569,566) $ (575,067) 1% Total Armour Road Facility Expenditures $ 560,017 $ 569,566 $ 556,648 $ 575,067 1% Total Net (Surplus) Deficit $ $ $ (12,918) $ Tax Requirement Analysis Tax Requirement $ (158,517) $ (168,066) $ (173,557) Tax $ Increase (Decrease) Over Previous Year's $ 11,301 $ 9,549 $ 5,491 Page 45 of 327

46 The County of Peterborough Armour Road Facility 2015 Operating Revenue Preliminary Actuals % Change Tax Requirement Armour Road Facility $ (82,188) $ (106,979) $ (106,979) $ (110,699) Armour Road Facility Internal Transfer $ (217,430) $ (203,279) $ (203,279) $ (192,838) Total Operating Revenue $ (299,618) $ (310,258) $ (310,258) $ (303,537) (2%) Total Operating Expenditures $ 299,618 $ 297,558 $ 284,640 $ 290,837 (2%) Total Net Operating (Surplus) Deficit $ $ (12,700) $ (25,618) $ (12,700) Expenditures Armour Road Facility Expenditures Janitorial Services Other $ 1,500 $ 1,500 $ 3,526 $ 3,000 Janitorial Contract Services $ 18,000 $ 15,000 $ 19,538 $ 15,000 Grounds Maintenance $ 500 $ 750 $ $ 750 Non Capital Acquisitions $ 500 $ 500 $ $ 500 Building Maintenance $ 2,000 $ 14,000 $ 8,346 $ 20,000 Parking Lot Maintenance $ 1,700 $ 2,000 $ 3,156 $ 3,000 Equipment Maintenance $ 200 $ 200 $ $ 200 Janitorial Supplies $ 1,300 $ 1,300 $ $ Heating\Air Conditioning $ 3,500 $ 3,500 $ 2,582 $ 3,500 Garbage Rates And Collections $ 500 $ 500 $ 997 $ 500 Hydro $ 8,000 $ 8,000 $ 7,402 $ 8,000 Fire Alarm/Security $ 2,000 $ 2,000 $ $ Water And Sewer $ 1,200 $ 1,200 $ 1,185 $ 1,500 Debenture Payment Interest $ 249,518 $ 237,908 $ 237,908 $ 225,687 Armour Road Facility Rent/Lease Exp. $ 9,200 $ 9,200 $ $ 9,200 Armour Road Facility Expenditures $ 299,618 $ 297,558 $ 284,640 $ 290,837 (2%) Tangible Capital Assets (TCA) Revenue Tax Requirement Armour Road Facility $ (76,329) $ (61,087) $ (61,087) $ (62,858) Armour Road Facility Internal Transfer $ (184,070) $ (198,221) $ (198,221) $ (208,672) Total TCA Revenue $ (260,399) $ (259,308) $ (259,308) $ (271,530) 5% Total TCA Disbursements $ 247,638 $ 259,308 $ 259,173 $ 271,530 5% Total Net TCA (Surplus) Deficit $ (12,761) $ $ (135) $ Disbursements TCA Disbursements Debenture Payment Principal $ 220,399 $ 232,008 $ 232,008 $ 244,230 TCA Disbursements $ 220,399 $ 232,008 $ 232,008 $ 244,230 5% Amortization Amort Expense Facilities $ 26,272 $ 26,300 $ 26,200 $ 26,300 Amort Expense Land Improvements $ 967 $ 1,000 $ 964 $ 1,000 Amortization $ 27,239 $ 27,300 $ 27,164 $ 27,300 0% Page 46 of 327

47 The County of Peterborough Armour Road Facility 2015 TCA Clearing Preliminary Actuals % Change TCA Clearing $ TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Contribution From Reserves $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% Contribution To Reserve Capital $ 40,000 $ 40,000 $ $ Contribution To Reserves $ $ $ 40,000 $ 40,000 Total Transfers to Reserves $ 40,000 $ 40,000 $ 40,000 $ 40,000 0% Net Transfers to and (from) Reserves $ 40,000 $ 40,000 $ 40,000 $ 40,000 0% Change in TCA $ (27,239) $ (27,300) $ (27,164) $ (27,300) Change in Accum. Surplus Invested in TCA $ (27,239) $ (27,300) $ (27,164) $ (27,300) 0% Total Surplus to (Deficit from) Accum. Surplus $ 12,761 $ 12,700 $ 12,836 $ 12,700 0% Total Armour Road Facility Revenue $ (560,017) $ (569,566) $ (569,566) $ (575,067) 1% Total Armour Road Facility Expenditures $ 560,017 $ 569,566 $ 556,648 $ 575,067 1% Total Net (Surplus) Deficit $ $ $ (12,918) $ Tax Requirement Analysis Tax Requirement $ (158,517) $ (168,066) $ (173,557) Tax $ Increase (Decrease) Over Previous Year's $ 11,301 $ 9,549 $ 5,491 Page 47 of 327

48 The County of Peterborough Armour Road Facility Notes: Operating Expenditures Armour Road Facility Expenditures Building Maintenance $ 20,000 New offices (upgrades & furniture) heating system repair Change In Accumulated Surplus Contribution To Reserves $ 40,000 To General Working Funds reserve, repayment Armour Road bldg renovation funds drawn from General reserves. Page 48 of 327

49 The County of Peterborough Corporate 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (1,134,645) $ (1,123,001) $ (1,160,817) $ (1,113,371) (1%) Total Operating Expenditures $ 1,165,170 $ 1,372,401 $ 1,086,080 $ 1,483,479 8% Total Net Operating (Surplus) Deficit $ 30,525 $ 249,400 $ (74,737) $ 370,108 Expenditures Labour & Benefits $ 885,500 $ 903,200 $ 836,573 $ 998,076 11% Corporate General $ 10,000 $ 60,000 $ 44,880 $ 60,000 0% Contingency Accounts $ 10,000 $ 150,000 $ 11,670 $ 150,000 0% Support Services $ 259,670 $ 259,201 $ 192,957 $ 275,403 6% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (8,300) $ (8,600) $ (8,600) $ (13,700) 59% Total TCA Disbursements $ 22,126 $ 21,700 $ 20,475 $ 21,700 0% Total Net TCA (Surplus) Deficit $ 13,826 $ 13,100 $ 11,875 $ 8,000 Disbursements TCA Disbursements $ $ $ $ 20,500 0% Amortization $ 22,126 $ 21,700 $ 20,475 $ 21,700 0% TCA Clearing $ $ $ $ (20,500) 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (175,000) $ (250,000) $ (250,000) $ (382,708) 53% Total Transfers to Reserves $ 152,775 $ 9,200 $ 197,530 $ 5,800 (37%) Net Transfers to and (from) Reserves $ (22,225) $ (240,800) $ (52,470) $ (376,908) 57% Change in Accum. Surplus Invested in TCA $ (22,126) $ (21,700) $ (20,475) $ (1,200) (94%) Total Surplus to (Deficit from) Accum. Surplus $ (44,351) $ (262,500) $ (72,945) $ (378,108) 44% Total Corporate Revenue $ (1,317,945) $ (1,381,601) $ (1,419,417) $ (1,509,779) 9% Total Corporate Expenditures $ 1,317,945 $ 1,381,601 $ 1,283,610 $ 1,509,779 9% Total Net (Surplus) Deficit $ $ $ (135,807) $ Tax Requirement Analysis Tax Requirement $ (885,946) $ (933,928) $ (986,771) Tax $ Increase(Decrease) Over Previous Year's $ 57,487 $ 47,982 $ 52,843 Page 49 of 327

50 The County of Peterborough Corporate 2015 Preliminary Actuals % Change Operating Revenue Tax Requirement Corporate Operating $ (877,646) $ (925,328) $ (925,328) $ (973,071) Corp. Recoveries Municipal $ $ $ (1,450) $ EORN Revenue $ (183,025) $ (123,000) $ (125,130) $ (37,495) Recovery From PCCP IT Support $ (29,474) $ (35,073) $ (35,073) $ (36,245) Corp Recoveries $ (20,000) $ (20,000) $ (51,493) $ (45,000) Corp. Internal Transfer $ (24,500) $ (19,600) $ (22,344) $ (21,560) Total Operating Revenue $ (1,134,645) $ (1,123,001) $ (1,160,817) $ (1,113,371) (1%) Total Operating Expenditures $ 1,165,170 $ 1,372,401 $ 1,086,080 $ 1,483,479 8% Total Net Operating (Surplus) Deficit $ 30,525 $ 249,400 $ (74,737) $ 370,108 Expenditures Labour & Benefits P/T Salaries Corp Clerical Support $ $ $ 11,683 $ 8,000 P/T CPP Corp Clerical Support $ $ $ 562 $ 337 P/T EI Corp Clerical Support $ $ $ 330 $ 198 P/T EHT Corp Clerical Support $ $ $ 249 $ 149 P/T WSIB Corp Clerical Support $ $ $ 287 $ 172 P/T Vac Pay (% Of Wages) Corp Clerical Support $ $ $ 483 $ 289 P/T Stat Holiday Corp Clerical Support $ $ $ 384 $ Support Services Salaries $ 587,500 $ 593,800 $ 561,708 $ 654,325 Support Services CPP $ 25,300 $ 25,500 $ 23,740 $ 26,535 Support Services EI $ 12,000 $ 12,400 $ 12,083 $ 12,641 Support Services OMERS $ 64,100 $ 65,200 $ 63,027 $ 73,668 Support Services EHT $ 13,200 $ 13,400 $ 12,566 $ 14,596 Support Services WSIB $ 14,100 $ 14,300 $ 17,310 $ 15,552 Support Services Vacation Pay $ 52,600 $ 55,700 $ 47,430 $ 56,023 Support Services Stat Holidays $ 34,400 $ 34,900 $ 28,489 $ 38,171 Support Services EHC & Semi Private $ 43,400 $ 45,100 $ 26,451 $ 45,040 Support Services Dental $ 15,900 $ 17,800 $ 11,428 $ 19,587 Support Services Life Insurance $ 5,100 $ 5,400 $ 3,736 $ 6,494 Support Services Disability Ins. $ 17,900 $ 19,700 $ 14,627 $ 26,300 Labour & Benefits $ 885,500 $ 903,200 $ 836,573 $ 998,076 11% Corporate General Office Supplies $ 10,000 $ 60,000 $ 1,231 $ 60,000 EORN Expenditures $ $ $ 43,649 $ Corporate General $ 10,000 $ 60,000 $ 44,880 $ 60,000 0% Contingency Accounts Contribution To Reserve Spec.Circum Fund Operations $ 10,000 $ 10,000 $ $ 10,000 Contingency Expenses $ $ 140,000 $ 11,670 $ 140,000 Contingency Accounts $ 10,000 $ 150,000 $ 11,670 $ 150,000 0% Page 50 of 327

51 The County of Peterborough Corporate 2015 Preliminary Actuals % Change Support Services Website Development $ 10,000 $ 5,000 $ 5,101 $ 5,000 Website Maintenance $ 4,000 $ 4,000 $ 2,263 $ 3,000 IT Hardware $ 6,400 $ 10,000 $ 9,170 $ 21,608 Software $ 8,050 $ 48,254 $ 36,368 $ 44,300 Legal $ 104,000 $ 104,000 $ 79,608 $ 104,000 Telephone $ 3,500 $ 3,500 $ 2,509 $ 2,500 Criminal Background Checks $ $ $ 269 $ 500 Consultant $ 45,000 $ $ $ Fax Service $ 1,000 $ 1,000 $ 687 $ 1,000 Internet Access $ 16,000 $ 16,000 $ 16,420 $ 16,000 Accommodations $ 2,700 $ 3,000 $ 1,785 $ 5,710 Conventions $ 7,320 $ 3,600 $ 71 $ 5,815 Corporate Training $ 33,700 $ 33,700 $ 18,424 $ 33,700 Meals $ 1,000 $ 1,000 $ 1,108 $ 2,150 Membership $ 1,200 $ 1,250 $ 351 $ 1,350 Vehicle Fuel and Mtce $ 450 $ 1,500 $ 1,083 $ 2,000 Mileage (F/T) $ 1,150 $ 1,150 $ 449 $ 1,500 Employee Assistance Plan $ 4,500 $ 4,500 $ 2,402 $ 4,500 Travel/Parking $ 3,225 $ 2,062 $ 3,117 $ 7,200 Billable/Recoverable Expenses $ $ 1,860 $ Billable/Recoverable Exp. Municipal $ $ $ 1,450 $ Employee Recognition $ 3,200 $ 4,500 $ 3,359 $ 4,500 Staff Training $ 3,275 $ 11,185 $ 5,102 $ 9,070 Support Services $ 259,670 $ 259,201 $ 192,957 $ 275,403 6% Tangible Capital Assets (TCA) Revenue Tax Requirement Corporate TCA $ (8,300) $ (8,600) $ (8,600) $ (13,700) Total TCA Revenue $ (8,300) $ (8,600) $ (8,600) $ (13,700) 59% Total TCA Disbursements $ 22,126 $ 21,700 $ 20,475 $ 21,700 0% Total Net TCA (Surplus) Deficit $ 13,826 $ 13,100 $ 11,875 $ 8,000 Disbursements TCA Disbursements TCA Disbursements $ $ $ $ 20,500 TCA Disbursements $ $ $ $ 20,500 0% Amortization Amort. Expense Facilities $ 11,663 $ 11,700 $ 11,631 $ 11,700 Amort. Expense Equipment $ 10,463 $ 10,000 $ 8,844 $ 10,000 Amortization $ 22,126 $ 21,700 $ 20,475 $ 21,700 0% Page 51 of 327

52 The County of Peterborough Corporate 2015 Preliminary Actuals % Change TCA Clearing C.A. Clearing $ $ $ $ (20,500) TCA Clearing $ $ $ $ (20,500) 0% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Contribution from Reserve R.F. $ (175,000) $ (250,000) $ $ (364,000) Contribution from Reserve $ $ $ (250,000) $ (18,708) Total Transfers from Reserves $ (175,000) $ (250,000) $ (250,000) $ (382,708) 53% Contribution To Reserve TCA $ $ $ $ Contribution To Reserve Operations $ 2,000 $ $ $ Contribution To Reserve Contingency Operations $ 140,000 $ $ $ Contribution To Reserve General Working Funds Operat $ 2,475 $ 600 $ $ Contribution To Reserve General Working Funds TCA $ 8,300 $ 8,600 $ $ Contribution To Reserve $ $ $ 197,530 $ 5,800 Total Transfers to Reserves $ 152,775 $ 9,200 $ 197,530 $ 5,800 (37%) Net Transfers to and (from) Reserves $ (22,225) $ (240,800) $ (52,470) $ (376,908) 57% Change in TCA $ (22,126) $ (21,700) $ (20,475) $ (1,200) Change in Accum. Surplus Invested in TCA $ (22,126) $ (21,700) $ (20,475) $ (1,200) (94%) Total Surplus to (Deficit from) Accum. Surplus $ (44,351) $ (262,500) $ (72,945) $ (378,108) 44% Total Corporate Revenue $ (1,317,945) $ (1,381,601) $ (1,419,417) $ (1,509,779) 9% Total Corporate Expenditures $ 1,317,945 $ 1,381,601 $ 1,283,610 $ 1,509,779 9% Total Net (Surplus) Deficit $ $ $ (135,807) $ Tax Requirement Analysis Tax Requirement $ (885,946) $ (933,928) $ (986,771) Tax $ Increase(Decrease) Over Previous Year's $ 57,487 $ 47,982 $ 52,843 Page 52 of 327

53 The County of Peterborough Corporate Notes: Operating Revenue EORN Revenue $ (37,495) est. at 10% Sheridan's time, GIS Tech. for 3 months, IT Support Tech. for 84 hours. Recovery From PCCP IT Support $ (36,245) PCCP Recovery re: IT support Corp Recoveries $ (45,000) EODP Funding re: Fundraiser and Partnership Development Coordinator position. Corp. Internal Transfer $ (21,560) Land Severance applications compensation $196 each). Expenditures Labour & Benefits P/T Salaries Corp Clerical Support $ 8,000 Part time clerical backfill over June, July, and August. Corporate General Office Supplies $ 60,000 Incldes $50K carried forward from 2014 re: Electronic Data Management (EDM) software & TOMRMS supplies. Contingency Accounts Contingency Expenses $ 140,000 Provisional allowance re: pending legal action settlement funded from unspent 2014 funding carry forward $128,330 and General Working Funds reserve $11,670. Support Services IT Hardware $ 21,608 Software $ 44,300 Legal $ 104,000 $6,108 for scheduled Computer replacements (x 6) + Server upgrade $5.5K, $10k for network POE switches, wireless access points and UPS units Microsoft Licenses $7,300, Servers $16K, Purchasing Requisition Software (Install/Training and 2 GP seats $10K funding carried forward from 2014), $11K for data storage capacity increase. Provisional estimate in lieu of outstanding legal actions funded from General Working Funds Reserve. Corporate Training $ 33,700 Maintained to support ongoing and new legislated training, succession planning. Vehicle Fuel and Mtce $ 2,000 Includes Insurance $500 Travel/Parking $ 7,200 Allowance increased to allow for increased travel activity re: Fundraising and Partnership development and facilities supervisor activities. Page 53 of 327

54 The County of Peterborough Corporate Notes: Tangible Capital Assets (TCA) Disbursements TCA Disbursements $ 20,500 $15,000 IT Vehicle Replacement, $5,500 Network Server Change In Accumulated Surplus Contribution from Reserve R.F. $ (364,000) Contribution from Reserve $ (18,708) $128,330 of unspent 2014 contingency expense carried forward for legal costs in 2015 $175,670 from General working funds to support expected legal costs in $50K re: TOMRMS filing supplies & EDM software acquisition (carried forward from 2014) + $10,000 for requisition software carried forward from 2014 through reserve). $18,708 from Corp Planning Reserve to partially fund, IT vehicle ($15K), scheduled computer replacements ($6,108), and the network server upgrade ($5.5). Contribution To Reserve $ 5,800 To support Corporate Dept. reserve plan long term replacements. Page 54 of 327

55 The County of Peterborough Geographic Information Service (GIS) 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (356,967) $ (355,125) $ (351,641) $ (361,421) 2% Total Operating Expenditures $ 402,467 $ 385,125 $ 335,066 $ 380,721 (1%) Total Net Operating (Surplus) Deficit $ 45,500 $ 30,000 $ (16,574) $ 19,300 Expenditures GIS Labour & Benefits $ 230,400 $ 240,200 $ 248,886 $ 255,367 6% GIS Program Expenditures $ 172,067 $ 144,925 $ 86,181 $ 125,354 (14%) Tangible Capital Assets (TCA) Total TCA Revenue $ (8,275) $ (2,200) $ (2,200) $ (4,500) 105% Total TCA Disbursements $ 10,523 $ 7,700 $ 7,077 $ 7,700 0% Total Net TCA (Surplus) Deficit $ 2,248 $ 5,500 $ 4,877 $ 3,200 (42%) Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 10,523 $ 7,700 $ 7,077 $ 7,700 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (48,000) $ (30,000) $ (30,000) $ (27,000) (10%) Total Transfers to Reserves $ 10,775 $ 2,200 $ 19,200 $ 12, % Net Transfers to and (from) Reserves $ (37,225) $ (27,800) $ (10,800) $ (14,800) (47%) Change in Accum. Surplus Invested in TCA $ (10,523) $ (7,700) $ (7,077) $ (7,700) 0% Total Surplus to (Deficit from) Accum.Surplus $ (47,748) $ (35,500) $ (17,877) $ (22,500) (37%) Total GIS Revenue $ (413,242) $ (387,325) $ (383,841) $ (392,921) 1% Total GIS Expenditures $ 413,242 $ 387,325 $ 354,266 $ 392,921 1% Total Net (Surplus) Deficit $ $ $ (29,574) $ Tax Requirement Analysis Tax Requirement $ (334,067) $ (323,325) $ (342,071) Tax $ Increase(Decrease) Over Previous Year's $ 29,450 $ (10,742) $ 18,746 Page 55 of 327

56 The County of Peterborough Geographic Information Service (GIS) 2015 Operating Revenue Preliminary Actuals % Change Tax Requirement GIS Operating $ (325,792) $ (321,125) $ (321,125) $ (337,571) Municipal Recoveries $ (3,500) $ (3,500) $ (1,852) $ GIS Atlas Sales $ (10,000) $ (10,000) $ $ GIS Recoveries $ (800) $ (7,000) $ (13,274) $ (9,000) GIS Internal Transfer $ (16,875) $ (13,500) $ (15,390) $ (14,850) Total Operating Revenue $ (356,967) $ (355,125) $ (351,641) $ (361,421) 2% Total Operating Expenditures $ 402,467 $ 385,125 $ 335,066 $ 380,721 (1%) Total Net Operating (Surplus) Deficit $ 45,500 $ 30,000 $ (16,574) $ 19,300 Expenditures GIS Labour & Benefits Project Manager Salaries $ 63,500 $ 64,800 $ 65,978 $ 69,416 Project Manager CPP $ 2,400 $ 2,500 $ 2,442 $ 2,480 Project Manager EI $ 1,100 $ 1,200 $ 1,191 $ 1,139 Project Manager OMERS $ 7,600 $ 8,300 $ 8,550 $ 8,967 Project Manager EHT $ 1,500 $ 1,600 $ 1,535 $ 1,626 Project Manager WSIB $ 1,700 $ 1,800 $ 1,763 $ 1,867 Project Manager Vacation Pay $ 5,700 $ 9,000 $ 8,372 $ 9,619 Project Manager Stat Holidays $ 3,800 $ 4,100 $ 3,517 $ 4,328 Project Manager EHC & Semi Private $ 3,900 $ 3,700 $ 3,238 $ 3,670 Project Manager Dental $ 1,500 $ 1,500 $ 1,626 $ 1,632 Project Manager Life Insurance $ 600 $ 700 $ 643 $ 770 Project Manager Disability Ins. $ 2,500 $ 2,800 $ 2,654 $ 3,416 Technologist Salaries $ 89,200 $ 47,400 $ 47,449 $ 95,330 Technologist CPP $ 4,700 $ 2,500 $ 2,432 $ 5,014 Technologist EI $ 2,200 $ 1,200 $ 1,186 $ 2,303 Technologist OMERS $ 8,500 $ 4,800 $ 5,038 $ 9,423 Technologist EHT $ 2,000 $ 1,100 $ 1,055 $ 2,133 Technologist WSIB $ 2,300 $ 1,300 $ 1,212 $ 2,451 Technologist Vacation Pay $ 5,800 $ 4,300 $ 3,493 $ 8,436 Technologist Stat Holidays $ 5,200 $ 2,800 $ 2,445 $ 5,623 Technologist EHC & Semi Private $ 7,700 $ 3,700 $ 6,884 $ 7,340 Technologist Dental $ 2,900 $ 1,500 $ 2,782 $ 3,264 Technologist Life Insurance $ 800 $ 500 $ 881 $ 1,005 Technologist Disability Insurance $ 3,300 $ 1,800 $ 3,431 $ 4,115 P/T Salaries $ $ 48,500 $ 46,635 $ P/T CPP $ $ 2,500 $ 2,445 $ P/T EI $ $ 1,200 $ 1,289 $ P/T EHT $ $ 1,100 $ 1,114 $ P/T WSIB $ $ 1,200 $ 1,281 $ P/T Life Insurance $ $ 500 $ 352 $ Page 56 of 327

57 The County of Peterborough Geographic Information Service (GIS) 2015 Preliminary Actuals % Change P/T Vacation Pay $ $ 2,100 $ 2,095 $ P/T Pay in Lieu of Benefits $ $ 5,400 $ 10,985 $ P/T Stat Holidays $ $ 2,800 $ 2,892 $ GIS Labour & Benefits $ 230,400 $ 240,200 $ 248,886 $ 255,367 6% GIS Program Expenditures Non Capital Acquisitions $ 250 $ $ $ Advertising $ 500 $ 500 $ 500 $ 500 Website Hosting $ 31,000 $ 29,000 $ 19,357 $ 27,900 IT Hardware $ 1,400 $ 2,200 $ 3,000 $ 1,000 Software Licensing $ 48,117 $ 41,900 $ 45,710 $ 47,629 Legal $ 1,500 $ 1,500 $ $ 1,500 GIS Office Supplies $ 1,500 $ 1,700 $ 1,920 $ 1,800 Telephone $ 1,000 $ 1,000 $ 866 $ 1,000 Photos $ 32,000 $ 22,000 $ 9,981 $ 28,000 Criminal Background Checks $ $ $ 119 $ Audit $ $ $ 388 $ Interest & Penalties $ $ $ 4 $ Consultant's Fees $ 20,000 $ 20,000 $ $ 5,000 Courier/Fax $ 250 $ 150 $ 28 $ Accommodations $ 750 $ 2,000 $ 803 $ 2,000 Training $ 20,000 $ 10,000 $ 1,709 $ 5,000 Meals $ 650 $ 850 $ 200 $ 700 Memberships $ 350 $ 375 $ 250 $ 1,125 Mileage $ 1,500 $ 1,500 $ 917 $ 1,200 Special Projects $ 500 $ 250 $ 250 $ 1,000 Billable/Recoverable Expenses $ 800 $ $ 178 $ GIS Publications (For Resale) $ 10,000 $ 10,000 $ $ GIS Program Expenditures $ 172,067 $ 144,925 $ 86,181 $ 125,354 (14%) Tangible Capital Assets (TCA) Revenue Tax Requirement GIS TCA $ (8,275) $ (2,200) $ (2,200) $ (4,500) Total TCA Revenue $ (8,275) $ (2,200) $ (2,200) $ (4,500) 105% Total TCA Disbursements $ 10,523 $ 7,700 $ 7,077 $ 7,700 0% Total Net TCA (Surplus) Deficit $ 2,248 $ 5,500 $ 4,877 $ 3,200 (42%) Page 57 of 327

58 The County of Peterborough Geographic Information Service (GIS) 2015 Disbursements Preliminary Actuals % Change TCA Disbursements TCA Disbursements $ $ $ $ TCA Disbursements $ $ $ $ 0% Amortization Amort. Expense Equipment $ 10,523 $ 7,700 $ 7,077 $ 7,700 Amortization $ 10,523 $ 7,700 $ 7,077 $ 7,700 0% TCA Clearing C.A. Clearing $ $ $ $ TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Contribution From Reserve GIS Operating $ (48,000) $ (30,000) $ $ Contribution From Reserve $ $ $ (30,000) $ (27,000) Total Transfers from Reserves $ (48,000) $ (30,000) $ (30,000) $ (27,000) (10%) Contribution To Reserve GIS Operating $ 2,500 $ 2,200 $ $ Contribution to Reserve GIS Capital $ 8,275 $ $ $ Contribution to Reserve $ $ $ 19,200 $ 12,200 Total Transfers to Reserves $ 10,775 $ 2,200 $ 19,200 $ 12, % Net Transfers to and (from) Reserves $ (37,225) $ (27,800) $ (10,800) $ (14,800) (47%) Change in TCA $ (10,523) $ (7,700) $ (7,077) $ (7,700) Change in Accum. Surplus Invested in TCA $ (10,523) $ (7,700) $ (7,077) $ (7,700) 0% Total Surplus to (Deficit from) Accum.Surplus $ (47,748) $ (35,500) $ (17,877) $ (22,500) (37%) Total GIS Revenue $ (413,242) $ (387,325) $ (383,841) $ (392,921) 1% Total GIS Expenditures $ 413,242 $ 387,325 $ 354,266 $ 392,921 1% Total Net (Surplus) Deficit $ $ $ (29,574) $ Tax Requirement Analysis Tax Requirement $ (334,067) $ (323,325) $ (342,071) Tax $ Increase(Decrease) Over Previous Year's $ 29,450 $ (10,742) $ 18,746 Page 58 of 327

59 The County of Peterborough Geographic Information Service (GIS) Notes: Operating Revenue GIS Recoveries GIS Internal Transfer $ (9,000) Contracts for public school boards ($6k) & general public sales $ (14,850) Land Severance allocations (est. 110 $135 ea.) Expenditures GIS Program Expenditures Website Hosting $ 27,900 GeoCortex (hosted webgis) Annual monthly Hosting & data updates ($19,900)+ site upgrade($5,000) + additional webgis customization/development ($3,000) IT Hardware $ 1,000 Computer replacements planned for 2015 pushed out to Computer performance within acceptable tolerances to remain in service. $1k for peripheral service requirements. Software Licensing $ 47,629 Annual licensing Esri Yr. 3 $38,000; Avenza = $1300 ($1202 =actual 2013); ACAD = 2 x $700; Adobe CS = $1,500 + MS Visio ($300) + ArcPad ($1,000) + Microsoft licenses ($1,629) + SQL Server ($2,500 for 2 instances NEW) Goal to cancel Avenza & Adobe in 2016 budget. Photos $ 28,000 Digital Elevation Modeling pilot (Millbrook & Lakefield). ** 2014 LiDAR project was deferred to 2015 due to weather. Carryover from 2014 = $12,019. Total LiDAR cost = $18,000 + Building footprint creation project = $10,000 (from GIS Planning reserve). Consultant's Fees Accommodations Training Meals $ 5,000 Esri setup assistance. $ 2,000 Required to attending Esri training (e.g., Toronto, Kingston, Ottawa) $ 5,000 Committed to Esri for $2,125 in Yr. 3 of ELA $ 700 Esri training ($700) Memberships $ 1,125 GIS Professional certification (GISP) $250), Urban Regional Information System Association (URISA) ($250), Expert Exchange ($125) (Experts Exchange 1yr increased by $50 to $150/yr. Possibly last year of membership) Special Projects $ 1,000 Map publication. Change In Accumulated Surplus Contribution From Reserve $ (27,000) $12K carried forward through reserve re: digital elevation modeling project in Cavan Monaghan, $5,000 carried forward through reserve re: Esri implementation + $10,000 from GIS long term planning reserve re: building footpring creation project. Page 59 of 327

60 Page 60 of 327

61 The County of Peterborough Assessment 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit Expenditures Expenditures Total Assessment Revenue Total Assessment Expenditures Total Net (Surplus) Deficit $ (1,365,157) $ (1,356,490) $ (1,356,490) $ (1,351,496) (0%) $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 (0%) $ $ $ (1) $ $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 (0%) $ (1,365,157) $ (1,356,490) $ (1,356,490) $ (1,351,496) (0%) $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 (0%) $ $ $ (1) $ Tax Requirement Analysis Tax Requirement Tax $ Increase(Decrease) Over Previous Year's $ (1,365,157) $ (1,356,490) $ (1,351,496) $ (11,531) $ (8,667) $ (4,994) Page 61 of 327

62 The County of Peterborough Assessment 2015 Operating Revenue Preliminary Actuals % Change Tax Requirement Assessment Operating Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit $ (1,365,157) $ (1,356,490) $ (1,356,490) $ (1,351,496) $ (1,365,157) $ (1,356,490) $ (1,356,490) $ (1,351,496) (0%) $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 (0%) $ $ $ (1) $ Expenditures Assessment Corporation Expenditures $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 (0%) Total Assessment Revenue Total Assessment Expenditures Total Net (Surplus) Deficit $ (1,365,157) $ (1,356,490) $ (1,356,490) $ (1,351,496) (0%) $ 1,365,157 $ 1,356,490 $ 1,356,489 $ 1,351,496 (0%) $ $ $ (1) $ Tax Requirement Analysis Tax Requirement Tax $ Increase(Decrease) Over Previous Year's $ (1,365,157) $ (1,356,490) $ (1,351,496) $ (11,531) $ (8,667) $ (4,994) Page 62 of 327

63 The County of Peterborough Assessment Notes: Operating Revenue Tax Requirement Assessment Operating $ (1,351,496) Per advice received from MPAC Jan 6, 2015 Expenditures Assessment Corporation $ 1,351,496 Per advice received from MPAC Jan 6, 2015 Page 63 of 327

64 Page 64 of 327

65 The County of Peterborough Emergency Measures 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (134,427) $ (137,950) $ (137,950) $ (140,988) 2% Total Operating Expenditures $ 134,427 $ 137,950 $ 138,186 $ 140,988 2% Total Net Operating (Surplus) Deficit $ $ $ 236 $ Expenditures Labour & Benefits $ 69,977 $ 72,740 $ 79,368 $ 73,778 1% Expenditures $ 64,450 $ 65,210 $ 58,818 $ 67,210 3% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (8,200) $ (8,300) $ (8,300) $ (7,010) (16%) Total TCA Disbursements $ 8,219 $ 8,300 $ 6,467 $ 44, % Total Net TCA (Surplus) Deficit $ 19 $ $ (1,833) $ 37,600 Disbursements TCA Disbursements $ $ $ $ 18,155 0% Amortization $ 8,219 $ 8,300 $ 6,467 $ 8,300 0% TCA Clearing $ $ $ $ 18,155 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ (18,155) 0% Total Transfers to Reserves $ 8,200 $ 8,300 $ 8,300 $ 7,010 (16%) Net Transfers to and (from) Reserves $ 8,200 $ 8,300 $ 8,300 $ (11,145) (234%) Change in Acc. Surplus Invested in TCA $ (8,219) $ (8,300) $ (6,467) $ (26,455) 219% Total Surplus to (Deficit from) Acc. Surplus $ (19) $ $ 1,833 $ (37,600) Total Emerg. Measures Revenue $ (142,627) $ (146,250) $ (146,250) $ (166,153) 14% Total Emerg. Measures Expenditures $ 142,627 $ 146,250 $ 146,486 $ 166,153 14% Total Net (Surplus) Deficit $ $ $ 236 $ Tax Requirement Analysis Tax Requirement $ (142,627) $ (146,250) $ (147,998) Tax $ Increase(Decrease) Over Previous Year's $ (216) $ 3,623 $ 1,748 Page 65 of 327

66 The County of Peterborough Emergency Measures 2015 Operating Preliminary Actuals % Change Revenue Tax Requirement Emerg Measures $ (134,427) $ (137,950) $ (137,950) $ (140,988) Total Operating Revenue $ (134,427) $ (137,950) $ (137,950) $ (140,988) 2% Total Operating Expenditures $ 134,427 $ 137,950 $ 138,186 $ 140,988 2% Total Net Operating (Surplus) Deficit $ $ $ 236 $ Expenditures Labour & Benefits Salaries & Wages $ 45,076 $ 46,040 $ 46,399 $ 45,789 CPP $ 1,532 $ 1,570 $ 1,585 $ 1,612 EI $ 697 $ 730 $ 773 $ 740 OMERS $ 5,900 $ 6,050 $ 6,197 $ 6,139 EHT $ 1,056 $ 1,080 $ 1,083 $ 1,098 WSIB $ 3,494 $ 3,540 $ 3,542 $ 3,531 Vacation Pay $ 6,246 $ 6,380 $ 11,704 $ 6,495 Stat. Holidays $ 2,811 $ 2,880 $ 2,650 $ 2,923 EHC & Semi Private $ 750 $ 2,390 $ 2,105 $ 2,386 Dental $ 282 $ 290 $ 1,057 $ 1,061 Life Insurance $ 420 $ 490 $ 459 $ 522 Disability Ins. $ 1,714 $ 1,300 $ 1,813 $ 1,483 Labour & Benefits $ 69,977 $ 72,740 $ 79,368 $ 73,778 1% Expenditures Equipment Maintenance $ 2,000 $ $ 1,186 $ 2,000 Public Inquiry Activities $ 5,500 $ 5,500 $ 5,100 $ 5,500 Office Supplies $ 200 $ 200 $ $ 200 Telephone $ 8,500 $ 8,500 $ 7,588 $ 8,500 Events/Exercises $ 600 $ 600 $ 525 $ 600 Dispatch $ 22,000 $ 21,800 $ 21,568 $ 21,800 Accommodations $ 2,000 $ 2,000 $ 1,645 $ 2,000 Staff Training $ 4,200 $ 4,200 $ 2,254 $ 4,200 Meals $ 500 $ 500 $ 331 $ 500 Memberships $ 350 $ 350 $ 225 $ 350 Mileage $ 3,600 $ 3,600 $ 3,396 $ 3,600 Radio License $ 700 $ 850 $ 726 $ 850 Billable/Recoverable Expenses $ $ 2,810 $ $ 2,810 Grant Norwood Training Centre $ 10,000 $ 10,000 $ 10,000 $ 10,000 Communications Support $ 4,300 $ 4,300 $ 4,274 $ 4,300 Expenditures $ 64,450 $ 65,210 $ 58,818 $ 67,210 3% Page 66 of 327

67 The County of Peterborough Emergency Measures 2015 Tangible Capital Assets (TCA) Revenue Preliminary Actuals % Change Tax Requirement Emergency Measures $ (8,200) $ (8,300) $ (8,300) $ (7,010) Total TCA Revenue $ (8,200) $ (8,300) $ (8,300) $ (7,010) (16%) Total TCA Disbursements $ 8,219 $ 8,300 $ 6,467 $ 44, % Total Net TCA (Surplus) Deficit $ 19 $ $ (1,833) $ 37,600 Disbursements TCA Disbursements Equipment $ $ $ $ 18,155 TCA Disbursements $ $ $ $ 18,155 0% Amortization Amort. Expense Facilities $ 2,795 $ 2,800 $ 2,321 $ 2,800 Amort. Expense Equipment $ 5,424 $ 5,500 $ 4,146 $ 5,500 Amortization $ 8,219 $ 8,300 $ 6,467 $ 8,300 0% TCA Clearing C.A. Clearing $ $ $ $ 18,155 TCA Clearing $ $ $ $ 18,155 0% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Contribution From Reserve Emerg. CF $ $ $ $ (18,155) Total Transfers from Reserves $ $ $ $ (18,155) 0% Contribution To Reserve Capital $ 8,200 $ 8,300 $ $ Contribution To Reserves $ 8,300 $ 7,010 Total Transfers to Reserves $ 8,200 $ 8,300 $ 8,300 $ 7,010 (16%) Net Transfers to and (from) Reserves $ 8,200 $ 8,300 $ 8,300 $ (11,145) (234%) Change in TCA $ (8,219) $ (8,300) $ (6,467) $ (26,455) Change in Acc. Surplus Invested in TCA $ (8,219) $ (8,300) $ (6,467) $ (26,455) 219% Total Surplus to (Deficit from) Acc. Surplus $ (19) $ $ 1,833 $ (37,600) Total Emerg. Measures Revenue $ (142,627) $ (146,250) $ (146,250) $ (166,153) 14% Total Emerg. Measures Expenditures $ 142,627 $ 146,250 $ 146,486 $ 166,153 14% Total Net (Surplus) Deficit $ $ $ 236 $ Tax Requirement Analysis Tax Requirement $ (142,627) $ (146,250) $ (147,998) Tax $ Increase(Decrease) Over Previous Year's $ (216) $ 3,623 $ 1,748 Page 67 of 327

68 The County of Peterborough Emergency Measures Notes: Operating Expenditures Equipment Maintenance Public Inquiry Activities Accommodations Mileage Radio License $ 2,000 Battery replacements $ 5,500 Public Inquiry Agreement City of Peterborough $ 2,000 Convention Exp (2 x attendees) $ 3,600 Includes Vehicle Insurance $500 $ 850 Radio Authorization Renewal Disbursements TCA Disbursements Equipment $ 18,155 Emergency Manager Vehicle upgrade $7,500, Computer Replacement $1,005, Douro Radio Repeater replacement $9,650; funded from General Working Funds Reserve Change In Accumulated Surplus Contribution From Reserve Emerg. CF $ (18,155) Drawn from Emergency Measurer Long Term Planning Reserve to fund TCA Equipment replacement and upgrade. Contribution To Reserves $ 7,010 Contribution to support long term equipment replacements. Page 68 of 327

69 The County of Peterborough 911 Emergency Systems 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (38,165) $ (39,100) $ (40,299) $ (39,133) 0% Total Operating Expenditures $ 38,165 $ 39,100 $ 33,802 $ 39,133 0% Total Net Operating (Surplus) Deficit $ $ $ (6,497) $ Expenditures Labour & Benefits $ 5,415 $ 5,720 $ 4,951 $ 5,753 1% Expenditures $ 32,750 $ 33,380 $ 28,850 $ 33,380 0% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ $ $ $ 0% Total TCA Disbursements $ $ $ $ 0% Total Net TCA (Surplus) Deficit $ $ $ $ Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ $ $ $ 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ 0% Total Transfers to Reserves $ $ $ $ 0% Net Transfers to and (from) Reserves $ $ $ $ 0% Change in Acc. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Acc. Surplus $ $ $ $ 0% Total 911 Emergency Sys. Revenue $ (38,165) $ (39,100) $ (40,299) $ (39,133) 0% Total 911 Emergency Sys. Expenditures $ 38,165 $ 39,100 $ 33,802 $ 39,133 0% Total Net (Surplus) Deficit $ $ $ (6,497) $ Tax Requirement Analysis Tax Requirement $ (38,165) $ (39,100) $ (39,133) Tax $ Increase (Decrease) Over Previous Year's $ 445 $ 935 $ 33 Page 69 of 327

70 The County of Peterborough 911 Emergency Systems 2015 Operating Revenue Preliminary Actuals % Change Tax Requirement 911 Emergency SystemsOper. $ (38,165) $ (39,100) $ (39,100) $ (39,133) Sign Tab Recoverable $ $ $ (1,199) $ Total Operating Revenue $ (38,165) $ (39,100) $ (40,299) $ (39,133) 0% Total Operating Expenditures $ 38,165 $ 39,100 $ 33,802 $ 39,133 0% Total Net Operating (Surplus) Deficit $ $ $ (6,497) $ Expenditures Labour & Benefits Salaries & Wages $ 3,500 $ 3,600 $ 3,341 $ 3,600 CPP $ 118 $ 130 $ 122 $ 124 EI $ 54 $ 60 $ 60 $ 57 OMERS $ 454 $ 470 $ 477 $ 472 EHT $ 81 $ 90 $ 83 $ 84 WSIB $ 269 $ 280 $ 272 $ 272 Vacation Pay $ 480 $ 500 $ $ 500 Stat. Holidays $ 216 $ 230 $ 179 $ 225 EHC & Semi Private $ 58 $ 190 $ 162 $ 184 Dental $ 22 $ 30 $ 81 $ 82 Life Insurance $ 32 $ 40 $ 35 $ 40 Disability Ins. $ 132 $ 100 $ 140 $ 114 Labour & Benefits $ 5,415 $ 5,720 $ 4,951 $ 5,753 1% Expenditures Postage $ 100 $ 100 $ 3 $ 100 Photo Copies $ 150 $ 150 $ 65 $ 150 Telephone $ 250 $ 250 $ 248 $ 250 CERB Services $ 28,000 $ 28,400 $ 26,927 $ 28,400 Meals $ 100 $ 100 $ $ 100 Memberships $ 150 $ 150 $ $ 150 Vehicle Mtce $ $ 230 $ 261 $ 230 Mileage $ 200 $ 200 $ $ 200 Maps $ 800 $ 800 $ $ 800 Sign Tabs $ 3,000 $ 3,000 $ 1,347 $ 3,000 Expenditures $ 32,750 $ 33,380 $ 28,850 $ 33,380 0% Page 70 of 327

71 The County of Peterborough 911 Emergency Systems 2015 Tangible Capital Assets (TCA) Revenue Preliminary Actuals % Change TCA Revenue $ $ $ $ Total TCA Revenue $ $ $ $ 0% Total TCA Disbursements $ $ $ $ 0% Total Net TCA (Surplus) Deficit $ $ $ $ Disbursements TCA Disbursements TCA Disbursements $ $ $ $ TCA Disbursements $ $ $ $ 0% Amortization Amortization $ $ $ $ Amortization $ $ $ $ 0% TCA Clearing TCA Clearing $ $ $ $ TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Transfer from Reserve $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% Transfer to Reserves $ $ $ $ Total Transfers to Reserves $ $ $ $ 0% Net Transfers to and (from) Reserves $ $ $ $ 0% Change in TCA $ $ $ $ Change in Acc. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Acc. Surplus $ $ $ $ 0% Total 911 Emergency Sys. Revenue $ (38,165) $ (39,100) $ (40,299) $ (39,133) 0% Total 911 Emergency Sys. Expenditures $ 38,165 $ 39,100 $ 33,802 $ 39,133 0% Total Net (Surplus) Deficit $ $ $ (6,497) $ Tax Requirement Analysis Tax Requirement $ (38,165) $ (39,100) $ (39,133) Tax $ Increase (Decrease) Over Previous Year's $ 445 $ 935 $ 33 Page 71 of 327

72 The County of Peterborough 911 Emergency Systems Notes: Operating Expenditures CERB Services $ 28,400 Central Emergency Reporting Bureau agreement renewed to October 31, Page 72 of 327

73 The County of Peterborough Transit 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit Expenditures Expenditures Tangible Capital Assets (TCA) Revenue Total TCA Revenue Total TCA Disbursements Total Net TCA (Surplus) Deficit Disbursements TCA Disbursements Amortization TCA Clearing Gain or Loss on TCA Disposal Change In Accumulated Surplus Total Transfers from Reserves Total Transfers to Reserves Net Transfers to and (from) Reserves Change in Accum. Surplus Invested in TCA Total Surplus to (Deficit from) Accum. Surplus Total Transit Revenues Total Transit Expenditures Total Net (Surplus) Deficit $ (83,629) $ (83,699) $ (83,699) $ (96,289) 15% $ 83,629 $ 83,699 $ 83,649 $ 96,289 15% $ $ $ (50) $ $ 83,629 $ 83,699 $ 83,649 $ 96,289 15% $ (15,000) $ (15,750) $ (15,750) $ (16,538) 5% $ 8,509 $ 35,700 $ 35,677 $ 35,700 0% $ (6,491) $ 19,950 $ 19,927 $ 19,162 $ $ $ $ 0% $ 8,509 $ 35,700 $ 35,677 $ 35,700 0% $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ 0% $ 15,000 $ 15,750 $ 15,750 $ 16,538 5% $ 15,000 $ 15,750 $ 15,750 $ 16,538 5% $ (8,509) $ (35,700) $ (35,677) $ (35,700) 0% $ 6,491 $ (19,950) $ (19,927) $ (19,162) (4%) $ (98,629) $ (99,449) $ (99,449) $ (112,827) 13% $ 98,629 $ 99,449 $ 99,399 $ 112,827 13% $ $ $ (50) $ Tax Requirement Analysis Tax Requirement Tax $ Increase(Decrease) Over Previous Year's $ (42,500) $ (44,625) $ (46,857) $ 5,000 $ 2,125 $ 2,232 Page 73 of 327

74 The County of Peterborough Transit 2015 Operating Preliminary Actuals % Change Revenue Tax Requirement Transit Operating Provincial Gas Tax Transit Total Operating Revenue $ (27,500) $ (28,875) $ (28,875) $ (30,319) $ (56,129) $ (54,824) $ (54,824) $ (65,970) $ (83,629) $ (83,699) $ (83,699) $ (96,289) 15% Total Operating Expenditures $ 83,629 $ 83,699 $ 83,649 $ 96,289 15% Total Net Operating (Surplus) Deficit $ $ $ (50) $ Expenditures Transfers Operation Expense Expenditures $ 83,629 $ 83,699 $ 83,649 $ 96,289 $ 83,629 $ 83,699 $ 83,649 $ 96,289 15% Tangible Capital Assets (TCA) Revenue Tax Requirement Transit TCA Total TCA Revenue $ (15,000) $ (15,750) $ (15,750) $ (16,538) $ (15,000) $ (15,750) $ (15,750) $ (16,538) 5% Total TCA Disbursements $ 8,509 $ 35,700 $ 35,677 $ 35,700 0% Total Net TCA (Surplus) Deficit $ (6,491) $ 19,950 $ 19,927 $ 19,162 Disbursements TCA Disbursements Capital Equipment TCA Disbursements $ $ $ $ $ $ $ $ 0% Amortization Amort. Expense Equipment Amortization $ 8,509 $ 35,700 $ 35,677 $ 35,700 $ 8,509 $ 35,700 $ 35,677 $ 35,700 0% TCA Clearing C.A. Clearing TCA Clearing $ $ $ $ $ $ $ $ 0% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ $ $ $ $ 0% Page 74 of 327

75 The County of Peterborough Transit 2015 Change In Accumulated Surplus Preliminary Actuals % Change Contribution from Reserve County TCA Contribution from Reserve Province Total Transfers from Reserves $ $ $ $ $ $ $ $ $ $ $ 0% Contribution To Reserve TCA Contribution To Reserve Total Transfers to Reserves $ 15,000 $ 15,750 $ $ $ $ 15,750 $ 16,538 $ 15,000 $ 15,750 $ 15,750 $ 16,538 5% Net Transfers to and (from) Reserves $ 15,000 $ 15,750 $ 15,750 $ 16,538 5% Change in TCA Change in Accum. Surplus Invested in TCA $ (8,509) $ (35,700) $ (35,677) $ (35,700) $ (8,509) $ (35,700) $ (35,677) $ (35,700) 0% Total Surplus to (Deficit from) Accum. Surplus $ 6,491 $ (19,950) $ (19,927) $ (19,162) (4%) Total Transit Revenues Total Transit Expenditures Total Net (Surplus) Deficit $ (98,629) $ (99,449) $ (99,449) $ (112,827) 13% $ 98,629 $ 99,449 $ 99,399 $ 112,827 13% $ $ $ (50) $ Tax Requirement Analysis Tax Requirement Tax $ Increase(Decrease) Over Previous Year's $ (42,500) $ (44,625) $ (46,857) $ 5,000 $ 2,125 $ 2,232 Page 75 of 327

76 The County of Peterborough Transit Notes: Operating Revenue Provincial Gas Tax Transit $ (65,970) Provincially approved Gas Tax Transfers for 2015 are $58,373, the balance of $7,597 is to be drawn from the Provincial Gas Tax Obligatory Reserve Change In Accumulated Surplus Contribution To Reserve $ 16,538 Transfer to Provincial Gas Tax Reserve for future capital replacements Page 76 of 327

77 The County of Peterborough Public Works Operations And Engineering & Design 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (10,501,824) $ (12,284,700) $ (12,599,113) $ (12,334,965) 0% Total Operating Expenditures $ 10,013,924 $ 11,717,400 $ 11,997,093 $ 11,624,965 (1%) Total Net Operating (Surplus) Deficit $ (487,900) $ (567,300) $ (602,019) $ (710,000) Expenditures Public Works Maintenance Jobs $ 8,081,300 $ 8,286,300 $ 8,206,344 $ 8,552,300 3% Public Works Administration & Facilities $ 1,549,100 $ 1,876,400 $ 1,724,796 $ 1,741,900 7% Public Works Misc. Costs $ 383,524 $ 402,700 $ 431,638 $ 584,765 45% Recoverable Jobs $ $ $ 642,101 $ 0% Roads Micro Surfacing $ $ 1,152,000 $ 992,214 $ 746,000 (35%) Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (6,968,043) $ (5,419,932) $ (5,461,732) $ (6,341,050) 17% Total TCA Disbursements $ 5,864,121 $ 6,079,000 $ 5,769,726 $ 6,079,000 0% Total Net TCA (Surplus) Deficit $ (1,103,922) $ 659,068 $ 307,994 $ (262,050) Disbursements TCA Transportation Plan Projects $ 2,028,392 $ 1,091,700 $ 1,159,674 $ 300,000 (73%) TCA Bridge Projects $ 1,931,000 $ 2,841,257 $ 2,522,023 $ 2,986,355 5% TCA Roads Construction Projects $ 4,450,700 $ 4,521,600 $ 2,773,572 $ 4,873,065 8% TCA Equipment $ 1,083,000 $ 910,747 $ 845,481 $ 732,000 (20%) Amortization $ 5,864,121 $ 6,079,000 $ 6,055,831 $ 6,079,000 0% TCA Clearing $ (9,493,092) $ (9,365,304) $ (7,536,533) $ (8,891,420) (5%) Gain or Loss on TCA Disposal $ $ $ (50,321) $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (2,039,849) $ (3,439,372) $ (3,439,373) $ (2,202,000) (36%) Total Transfers to Reserves $ 2,700 $ 61,300 $ 2,296,000 $ 361, % Net Transfers to and (from) Reserves $ (2,037,149) $ (3,378,072) $ (1,143,373) $ (1,840,370) (46%) Change in Accum. Surplus Invested in TCA $ 3,628,971 $ 3,286,304 $ 1,531,023 $ 2,812,420 (14%) Total Surplus to (Deficit from) Accum. Surplus $ 1,591,822 $ (91,768) $ 387,650 $ 972,050 (1159%) Total Public Works Revenue $ (19,509,716) $ (21,144,004) $ (21,500,218) $ (20,878,015) (1%) Total Public Works Expenditures $ 19,509,716 $ 21,144,004 $ 21,593,843 $ 20,878,015 (1%) Total Net (Surplus) Deficit $ $ $ 93,625 $ Tax Requirement Analysis Tax Requirement $ (12,648,649) $ (13,473,986) $ (14,222,810) Tax $ Increase(Decrease) Over Previous Year's $ 335,974 $ 825,337 $ 748,824 Page 77 of 327

78 The County of Peterborough Public Works Operations And Engineering & Design 2015 Operating Preliminary Actuals % Change Revenue Tax Requirement Bridges Operating $ (339,960) $ (603,028) $ (603,028) $ (650,550) Tax Requirement County Roads Operating $ (8,380,689) $ (9,765,172) $ (9,765,172) $ (9,510,850) Roads Municipal Recovery $ $ $ (599,736) $ (250,000) M.N.R. Pits And Quarries $ (50,200) $ (45,000) $ (40,629) $ (45,000) OCIF Ontario Community Infrastructure Fund $ $ $ $ (120,415) Roads Internal Transfer $ (1,875) $ (1,500) $ (5,010) $ (1,650) Roads Refunds/Recoveries $ (200,000) $ (225,000) $ (19,730) $ (50,000) Signs Roads $ $ $ (1,480) $ (1,500) SalesRoads Work Charged To Job Cost $ $ $ (39,721) $ Sales Roads $ (20,000) $ (35,000) $ (21,168) $ (30,000) Sales Roads Equipment $ $ $ (3,048) $ Permits Roads $ (34,100) $ (35,000) $ (21,554) $ (25,000) RoadsInsurance Claim $ (25,000) $ (25,000) $ $ Equipment Charged To Jobs $ (1,450,000) $ (1,550,000) $ (1,478,836) $ (1,650,000) Total Operating Revenue $ (10,501,824) $ (12,284,700) $ (12,599,113) $ (12,334,965) 0% Total Operating Expenditures $ 10,013,924 $ 11,717,400 $ 11,997,093 $ 11,624,965 (1%) Total Net Operating (Surplus) Deficit $ (487,900) $ (567,300) $ (602,019) $ (710,000) Expenditures Public Works Maintenance Jobs Crossroad Culverts Code $ 208,400 $ 208,400 $ 160,105 $ 208,400 Roadside Maintenance $ 592,500 $ 632,500 $ 524,814 $ 617,500 Hardtop Maintenance $ 920,000 $ 945,000 $ 1,031,102 $ 996,000 Winter Control $ 4,491,000 $ 4,491,000 $ 4,147,652 $ 4,581,000 Safety Devices $ 631,700 $ 671,700 $ 728,554 $ 711,700 Summer Patrol $ 437,700 $ 437,700 $ 521,435 $ 437,700 Equipment Maintenance $ 800,000 $ 900,000 $ 1,028,492 $ 1,000,000 Inventory Net Change $ $ $ 64,191 $ Public Works Maintenance Jobs $ 8,081,300 $ 8,286,300 $ 8,206,344 $ 8,552,300 3% Public Works Administration & Facilities Garage & Yard Maintenance Douro $ 269,700 $ 312,700 $ 338,695 $ 265,200 Administration & Maintenance $ 528,200 $ 535,400 $ 501,606 $ 552,000 Salt And Sand Domes Douro $ 3,500 $ 3,500 $ 2,464 $ 3,500 Salt And Sand Domes Dummer $ 2,600 $ 2,600 $ 3,502 $ 2,600 Sand Dome Westwood $ $ 700 $ 828 $ 1,200 Page 78 of 327

79 The County of Peterborough Public Works Operations And Engineering & Design 2015 Preliminary Actuals % Change Garage & Yard Maintenance Millbrook $ 43,000 $ 183,000 $ 193,184 $ 23,000 Salt And Sand Domes Millbrook $ 71,200 $ 1,200 $ 31 $ 1,200 Garage & Yard Maintenance Havelock $ 134,700 $ 24,700 $ 31,799 $ 24,700 Salt And Sand Domes Havelock $ 1,200 $ 80,200 $ 73,724 $ 1,200 Garage & Yard Maintenance Buckhorn $ 25,500 $ 27,000 $ 12,880 $ 27,000 Salt And Sand Domes Smith $ 300 $ 300 $ 218 $ 300 Salt And Sand Domes Buckhorn $ 7,800 $ 7,800 $ 9,886 $ 117,800 Administration Bridge $ 26,600 $ 20,000 $ 25,190 $ 25,900 Bridge Maintenance $ 270,000 $ 262,500 $ 291,299 $ 284,500 Steel Beam/Cable Guiderail $ $ 250,000 $ 55,477 $ 250,000 Land Severances & Misc. Engineering $ 119,800 $ 129,800 $ 163,167 $ 136,800 Transportation Plan Upgrades $ 20,000 $ 10,000 $ 6,256 $ Deck Condition Survey $ 25,000 $ 25,000 $ 14,590 $ 25,000 Public Works Administration & Facilities $ 1,549,100 $ 1,876,400 $ 1,724,796 $ 1,741,900 (7%) Public Works Misc. Costs Data Processing Rental $ 31,200 $ 32,760 $ 30,800 $ 33,000 Criminal Backgroud Checks $ $ $ 814 $ Insurance NonSubsidy $ 235,864 $ 247,657 $ 266,365 $ 372,615 Insurance Claims NonSubsidy $ 60,000 $ 63,000 $ 77,110 $ 100,000 Audit $ 13,100 $ 13,755 $ 9,643 $ 14,100 Interest & Penalties $ $ $ 58 $ Insurance Bridge $ 41,460 $ 43,533 $ 46,848 $ 63,000 Audit Bridge $ 1,900 $ 1,995 $ $ 2,050 Public Works Misc. Costs $ 383,524 $ 402,700 $ 431,638 $ 584,765 45% Recoverable Jobs Douro Dummer $ $ $ 48,563 $ Selwyn Recovery $ $ $ 114,391 $ Cavan Recovery $ $ $ 157,646 $ North Kawartha $ $ $ 123,784 $ Recoverable Expenses $ $ $ 154,917 $ Local 1306 $ $ $ 4,215 $ Community Care $ $ $ 37,114 $ Environmental Services $ $ $ 1,471 $ Recoverable Jobs $ $ $ 642,101 $ 0% Road Micro Surfacing Cnty Road 1 $ $ 16,000 $ $ Cnty Road 3 $ $ $ 128 $ Cnty Rd 2 $ $ $ $ 40,000 Cnty Road 03 $ $ $ 411 $ Cnty Road 4 $ $ 49,000 $ 68,511 $ Page 79 of 327

80 The County of Peterborough Public Works Operations And Engineering & Design 2015 Preliminary Actuals % Change Cnty Road 4 $ $ $ 13,608 $ Cnty Road 10 $ $ 39,000 $ 35,288 $ Cnty Road 18 $ $ 80,000 $ 70,010 $ 279,200 Cnty Road 28 $ $ $ 274 $ Cnty Road 29 $ $ $ 337 $ Cnty Road 36 $ $ 432,000 $ 444,655 $ Cnty Road 39 $ $ 38,000 $ 28,804 $ Cnty Road 42 $ $ $ $ 86,000 Cnty Road 45 $ $ 10,000 $ 39,839 $ 340,800 Cnty Road 52 $ $ $ 182 $ Cnty Road 56 $ $ 415,000 $ $ Cnty Road 56 $ $ $ 279,990 $ Cnty Road 504 $ $ 36,500 $ 10,175 $ Cnty Road 620A $ $ 36,500 $ $ Roads Micro Surfacing $ $ 1,152,000 $ 992,214 $ 746,000 (35%) Tangible Capital Assets (TCA) Revenue Tax Requirement Roads $ (2,676,000) $ (1,728,332) $ (1,728,332) $ (1,275,195) Internal Interest Roads $ (10,000) $ (10,000) $ (33,833) $ Contribution from Reserve Development Charges Road $ (1,013,632) $ (198,000) $ (198,000) $ (690,856) Contribution from Reserve Federal Gas Tax Roads $ (1,757,411) $ (1,131,146) $ (1,131,146) $ (1,588,784) Contribution from Reserve Federal Gas TaxBridge $ (241,500) $ (963,000) $ (963,000) $ Tax Requirement Bridges $ (1,252,000) $ (1,377,454) $ (1,377,454) $ (2,786,215) Internal Interest Bridge $ (17,500) $ (12,000) $ (29,967) $ Total TCA Revenue $ (6,968,043) $ (5,419,932) $ (5,461,732) $ (6,341,050) 17% Total TCA Disbursements $ 5,864,121 $ 6,079,000 $ 5,769,726 $ 6,079,000 0% Total Net TCA (Surplus) Deficit $ (1,103,922) $ 659,068 $ 307,994 $ (262,050) Disbursements TCA Transportation Plan Projects Signalization of CR 28/21 $ 580,000 $ 682,500 $ 989,899 $ Signalization of CR 18/Wilcox St. $ $ $ 233 $ Intersection of CR 20/Concession Rd 18 $ 300,000 $ 74,700 $ 132,784 $ CR 18 Ward Street Widening Study $ $ $ $ CR 22/23 Intersection AllWay Stop $ 110,000 $ 34,500 $ 31,883 $ CR 20 Upgrade CR18 To Selwyn $ 50,000 $ 50,000 $ 663 $ 50,000 Page 80 of 327

81 The County of Peterborough Public Works Operations And Engineering & Design 2015 Preliminary Actuals % Change CR 18/29 Signalization/Controls $ $ 250,000 $ 597 $ 150,000 Cycling Master Plan $ $ $ $ 50,000 Hwy 115 Gateway Sign $ $ $ $ 50,000 CR 30 Reconstruction $ 988,392 $ $ 3,615 $ TCA Transportation Plan Projects $ 2,028,392 $ 1,091,700 $ 1,159,674 $ 300,000 (73%) TCA Bridge Projects Keene Bridge $ $ $ 33 $ Davidson Bridge $ $ 963,000 $ 756,410 $ Oakdale Bridge $ 789,000 $ 775,000 $ 802,075 $ Wards Bridge $ 720,000 $ 23,771 $ 7,795 $ James Gifford Causeway $ $ $ 1,982 $ Lower Buckhorn Bridge $ 20,000 $ 11,700 $ 5,429 $ 643,436 Trent Canal Bridge $ 20,000 $ 12,000 $ 5,131 $ 479,319 Ouse River Bridge $ $ $ $ 63,000 North River Bridge $ $ 50,000 $ 18,195 $ 525,000 CR 48 Plato Creek Culvert #2 $ $ 375,786 $ 365,964 $ Distillery Street Bridge $ $ 70,000 $ 13,217 $ 474,600 Burnt Dam Road Bridge $ $ 93,000 $ 2,445 $ Nichol's Cove Bridge $ 50,000 $ $ $ Reed Bridge $ 132,000 $ 50,000 $ 18,482 $ 791,000 Booths Bridge $ $ $ 15,754 $ Dutch Line Bridge $ $ $ 11,930 $ Crowe River Bridge $ 35,000 $ 192,000 $ 239,881 $ Culvert Cnty Rd 48 $ $ $ $ 10,000 Culvert Cnty Rd 121 $ 165,000 $ 225,000 $ 257,298 $ TCA Bridge Projects $ 1,931,000 $ 2,841,257 $ 2,522,023 $ 2,986,355 5% TCA Roads Construction Projects Airport Road $ 400,000 $ 2,120,000 $ (15,612) $ 2,128,065 Cnty Rd 1 $ 70,000 $ $ 14,047 $ Cnty Rd 4 $ $ $ $ 70,000 Cnty Rd 4 $ 640,000 $ 71,200 $ $ 700,000 Cnty Rd 8 $ 175,000 $ $ $ Cnty Rd 8 $ 50,000 $ $ $ Cnty Rd 8 $ 225,000 $ $ $ Cnty Rd 9 $ $ 700,000 $ $ Cnty Rd 9 Hwy 7 E 2.4 km $ $ $ 810,041 $ Cnty Rd E Hwy to City of PTBO $ $ $ 79,903 $ Cnty Rd 10 $ $ 70,000 $ $ Cnty Rd 10 Con 3/4, Cavan twp. To Cnty Rd 21 $ $ $ 126,844 $ James A. Gifford Causeway $ $ 350,000 $ 483,797 $ 200,000 Cnty Rd 16 Ennismore To Gannon's Narrows $ 400,000 $ 368,400 $ 402,052 $ Page 81 of 327

82 The County of Peterborough Public Works Operations And Engineering & Design 2015 Preliminary Actuals % Change Cnty Rd 16 Ennismore Est/Nth $ $ $ 3,932 $ Cnty Rd 20 $ $ $ 1,870 $ 40,000 Cnty Rd 20 $ $ $ 221 $ Cnty Rd 20 $ $ $ 149 $ Cnty Rd 21 $ $ $ 26,485 $ 300,000 Cnty Rd 21 $ 282,000 $ $ 299 $ Cnty Road 21Millbrook W. At Queen St To 200 Ft W Of A $ 70,000 $ 42,000 $ 12,138 $ Cnty Rd 23 Rd 29 To Rd 18 $ 232,000 $ $ 155 $ 120,000 Cnty Rd 32 Lkfld Rd 33 To Rd $ 116,000 $ $ $ Cnty Rd 34 $ 20,000 $ $ $ Cnty Rd 35 $ 133,700 $ $ 149 $ Cnty Rd 36 $ 292,000 $ $ 813,447 $ Cnty Rd 36 Inters Of Rd 23 To Cnty Rd 507 $ $ 800,000 $ 149 $ 825,000 Cnty Rd 37 $ $ $ 1 $ Cnty Rd 37 Cnty Rd 16 To Lakehurst Circle Rd $ 600,000 $ $ $ Cnty Rd 38 lot 10/11, Asphodel Twp. To Kings Hwy 7 $ 75,000 $ $ $ Cnty Rd 38 Rd 8 To Warsaw S. $ 75,000 $ $ $ Cnty Rd 44 Cnty Rd 47 To 3.2 Km E Of Cnty 6 $ 200,000 $ $ $ Cnty Rd 44 Belmont $ $ $ 465 $ 130,000 Cnty Rd 48 $ 620,000 $ $ 297 $ Recoverable Job Bensfort Road $ $ $ 12,742 $ R $ $ $ $ 360,000 TCA Roads Construction Projects $ 4,450,700 $ 4,521,600 $ 2,773,572 $ 4,873,065 8% TCA EQUIPMENT Roads Capital Equipment $ 1,083,000 $ 910,747 $ 845,481 $ 732,000 TCA Equipment $ 1,083,000 $ 910,747 $ 845,481 $ 732,000 (20%) Amortization Amort Expense Land Improve $ 18,659 $ 19,000 $ 20,630 $ 19,000 Amort Expense Facilities $ 24,471 $ 35,000 $ 43,109 $ 35,000 Amort Exp Engineered Structures $ 5,074,370 $ 5,250,000 $ 5,126,618 $ 5,250,000 Amort Expense Equipment $ 409,527 $ 425,000 $ 476,701 $ 425,000 Amort Exp Engineered Structures Bridges $ 337,094 $ 350,000 $ 388,772 $ 350,000 Amortization $ 5,864,121 $ 6,079,000 $ 6,055,831 $ 6,079,000 0% TCA Clearing C.A. Clearing Roads $ (7,562,092) $ (6,524,047) $ (4,233,735) $ (5,905,065) C.A. Clearing Bridges $ (1,931,000) $ (2,841,257) $ (3,302,797) $ (2,986,355) TCA Clearing $ (9,493,092) $ (9,365,304) $ (7,536,533) $ (8,891,420) (5%) Page 82 of 327

83 The County of Peterborough Public Works Operations And Engineering & Design 2015 Preliminary Actuals % Change Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ (50,321) $ Gain or Loss on TCA Disposal $ $ $ (50,321) $ 0% Change In Accumulated Surplus Contribution from Reserve Equipment $ (433,000) $ (260,747) $ $ (82,000) Contribution from Reserve Capital Roads $ (1,161,849) $ (2,745,822) $ $ (2,120,000) Contribution from Reserve Capital Bridge $ (445,000) $ (432,803) $ $ Contribution from Reserve $ $ $ (3,439,373) $ Total Transfers from Reserves $ (2,039,849) $ (3,439,372) $ (3,439,373) $ (2,202,000) (36%) Contribution To Reserve Operations $ 2,700 $ 61,300 $ 176,000 $ Contribution To Reserve $ $ $ 2,120,000 $ 361,630 Total Transfers to Reserves $ 2,700 $ 61,300 $ 2,296,000 $ 361, % Net Transfers to and (from) Reserves $ (2,037,149) $ (3,378,072) $ (1,143,373) $ (1,840,370) (46%) Change in TCA $ 3,628,971 $ 3,286,304 $ 1,531,023 $ 2,812,420 Change in Accum. Surplus Invested in TCA $ 3,628,971 $ 3,286,304 $ 1,531,023 $ 2,812,420 (14%) Total Surplus to (Deficit from) Accum. Surplus $ 1,591,822 $ (91,768) $ 387,650 $ 972,050 (1159%) Total Public Works Revenue $ (19,509,716) $ (21,144,004) $ (21,500,218) $ (20,878,015) (1%) Total Public Works Expenditures $ 19,509,716 $ 21,144,004 $ 21,593,843 $ 20,878,015 (1%) Total Net (Surplus) Deficit $ $ $ 93,625 $ Tax Requirement Analysis Tax Requirement $ (12,648,649) $ (13,473,986) $ (14,222,810) Tax $ Increase(Decrease) Over Previous Year's $ 335,974 $ 825,337 $ 748,824 Page 83 of 327

84 The County of Peterborough Public Works Operations And Engineering & Design Notes: 2015 Operating Revenue $ (120,415) Provincial OCIF Funding applied to CR45 Microsurfacing project. $ (1,650) Public Works allocation for Land Division severance applications (110 x $15 per) per 2015 estimate OCIF Ontario Community Infrastructure Fund $ (710,000) Suplus $650,000 equipment, $60,000 Facilities provision allowance. Roads Internal Transfer Total Net Operating (Surplus) Deficit Expenditures $ 4,581,000 Increased to accommodate expected cost increases in the cost labour, and road salt/dellivery charges. Public Works Maintenance Jobs Winter Control $ 340,800 $120,415 funded from the Provincial OCIF grant. Road Micro Surfacing Cnty Road 45 Tangible Capital Assets (TCA) $ (690,856) From Development Charges (DC) reserve funds + inyear DC revenues. Revenue Contribution from Reserve Dev. Charges Rds. Change In Accumulated Surplus Contribution from Reserve Equipment $ $ (82,000) (2,120,000) $82,000 from Equipment Reserve to fund planned equipment replacements 2014 budg tary allocation fuding carried forward through carry over reserve to apply to 2015 project airport road. This consists of the balance of the irport oad reserve plus other funds allocated in The future of the extra funds is to be determined by Council when, and if, the project goes forward. Contribution from Reserve $ 60,000 $60,000 to General Working Funds Reserve (year two of a 5year annual contribution to reimburse General Working Funds for the $300,000 Grant to the Fleming College Skill and Trades Centre program). Contribution To Reserve $ 1,630 Facilities longterm planning provision $60K, and Roads Capital Reserve Contribution $,630 Page 84 of 327

85 The County of Peterborough Public Works Operations And Engineering & Design Notes: Operating Revenue OCIF Ontario Community Infrastructure Fund $ (120,415) Provincial OCIF Funding applied to CR45 Microsurfacing project. Roads Internal Transfer $ (1,650) Public Works allocation for Land Division severance applications (110 x $15 per) per 2015 estimate Total Net Operating (Surplus) Deficit $ (710,000) Suplus $650,000 equipment, $60,000 Facilities provision allowance. Expenditures Public Works Maintenance Jobs Winter Control $ 4,581,000 Increased to accommodate expected cost increases in the cost labour, and road salt/dellivery charges. Road Micro Surfacing Cnty Road 45 $ 340,800 $120,415 funded from the Provincial OCIF grant. Tangible Capital Assets (TCA) Revenue Contribution from Reserve Development Charges Road Change In Accumulated Surplus $ (690,856) From Development Charges (DC) reserve funds + inyear DC revenues. Contribution from Reserve Equipment $ (82,000) $82,000 from Equipment Reserve to fund planned equipment replacements Contribution from Reserve Capital Roads $ (2,120,000) 2014 budgatary allocation fuding carried forward through carry over reserve to apply to 2015 project airport road. This consists of the balance of the airport road reserve plus other funds allocated in The future of the extra funds is to be determined by Council when, and if, the project goes forward. Contribution To Reserve $ 361,630 Facilities longterm planning provision $60K, and Roads Capital Reserve Contribution $301,630 Page 85 of 327

86 Page 86 of 327

87 The County of Peterborough County/City Landfill 2015 Preliminary Actuals % Change Operating Total Operating Revenue $ (1,612,445) $ (1,551,577) $ (390,839) $ (1,763,101) 14% Total Operating Expenditures $ 1,434,495 $ 1,551,577 $ 180 $ 1,763,101 14% Total Net Operating (Surplus) Deficit $ (177,950) $ $ (390,659) $ Expenditures County/City Landfill Operational Expenditures $ 1,434,495 $ 1,551,577 $ 180 $ 1,763,101 14% Tangible Capital Assets (TCA) Total TCA Revenue $ (619,050) $ (311,031) $ (311,031) $ (315,025 1% Total TCA Disbursements $ 766,530 $ 517,500 $ 536,455 $ 540,200 4% Total Net TCA (Surplus) Deficit $ 147,480 $ 206,469 $ 225,424 $ 225,175 Disbursements County/City Landfill $ 249,100 $ 2,264,000 $ $ 2,286,096 1% Amortization $ 517,430 $ 517,500 $ 536,455 $ 540,200 4% C.A. Clearing $ $ (2,264,000) $ $ (2,286,096) 1% Gain or Loss on TCA Disposal $ $ $ $ 0% Change in Accumulated Surplus Total Transfers from Reserves $ $ (2,130,919) $ (2,130,919) $ (2,157,919) 1% Total Transfers to Reserves $ 547,900 $ 177,950 $ 2,832,609 $ 186,848 5% Net Transfers to and (from) Reserves $ 547,900 $ (1,952,969) $ 701,690 $ (1,971,071) 1% Change in Acc.Surplus Invested in TCA $ (517,430) $ 1,746,500 $ (536,455) $ 1,745,896 (0%) Total Surplus to (Deficit) From Acc. Surplus $ 30,470 $ (206,469) $ 165,235 $ (225,175) 9% Total County/City Landfill $ (2,231,495) $ (3,993,527) $ (2,832,789) $ (4,236,045) 6% Total County/City Landfill $ 2,231,495 $ 3,993,527 $ 2,832,789 $ 4,236,045 6% Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (385,370) $ (405,370) $ (745,426) Tax $ Increase (Decrease) Over Previous Year's $ 90,000 $ 20,000 $ 340,056 Page 87 of 327

88 The County of Peterborough County/City Landfill 2015 Operating Revenue Preliminary Actuals % Change County/City Landfill Tax Requirement County/City Landfill $ $ (94,339) $ (94,339) $ (430,401) County/City Landfill Recoveries $ $ (42,000) $ (39,820) $ (50,000) County Landfill Revenue Operating $ (1,612,445) $ (1,415,238) $ (256,680) $ (1,282,700) Total Operating Revenue $ (1,612,445) $ (1,551,577) $ (390,839) $ (1,763,101) 14% Total Operating Expenditures $ 1,434,495 $ 1,551,577 $ 180 $ 1,763,101 14% Total Net Operating (Surplus) Deficit $ (177,950) $ $ (390,659) $ Expenditures Landfill Operational Costs $ 1,434,495 $ 1,551,577 $ 180 $ 1,763,101 County/City Landfill Operational Expenditures $ 1,434,495 $ 1,551,577 $ 180 $ 1,763,101 14% Tangible Capital Assets (TCA) Revenue Tax Requirement County/City Landfill $ (385,370) $ (311,031) $ (311,031) $ (315,025) County Landfill Revenue Capital $ (233,680) $ $ $ Total TCA Revenue $ (619,050) $ (311,031) $ (311,031) $ (315,025) 1% Total TCA Disbursements $ 766,530 $ 517,500 $ 536,455 $ 540,200 4% Total Net TCA (Surplus) Deficit $ 147,480 $ 206,469 $ 225,424 $ 225,175 Disbursements County/City Landfill Paid to City $ 249,100 $ 2,264,000 $ $ 2,286,096 County/City Landfill $ 249,100 $ 2,264,000 $ $ 2,286,096 1% Amortization Amort Expense Equipment $ 437,264 $ 437,300 $ 456,508 $ 460,000 Amort Expense Equipment $ 80,166 $ 80,200 $ 79,947 $ 80,200 Amortization $ 517,430 $ 517,500 $ 536,455 $ 540,200 4% C.A. Clearing C.A. Clearing $ $ (2,264,000) $ $ (2,286,096) C.A. Clearing $ $ (2,264,000) $ $ (2,286,096) 1% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Page 88 of 327

89 The County of Peterborough County/City Landfill 2015 Preliminary Actuals % Change Change in Accumulated Surplus Contribution From Reserve Capital $ $ (2,130,919) $ $ Contribution From Reserves $ $ $ (2,130,919) $ (2,157,919) Total Transfers from Reserves $ $ (2,130,919) $ (2,130,919) $ (2,157,919) 1% Contribution To Reserve Capital ( Contingency) $ 369,950 $ $ $ Contribution to Post Closure Reserve Fund $ 177,950 $ 177,950 $ $ Contribution to Reserves $ $ $ 2,832,609 $ 186,848 Total Transfers to Reserves $ 547,900 $ 177,950 $ 2,832,609 $ 186,848 5% Net Transfers to and (from) Reserves $ 547,900 $ (1,952,969) $ 701,690 $ (1,971,071) 1% Change in TCA $ (517,430) $ 1,746,500 $ $ 1,745,896 Change in TCA $ $ $ (536,455) $ Change in Acc.Surplus Invested in TCA $ (517,430) $ 1,746,500 $ (536,455) $ 1,745,896 (0%) Total Surplus to (Deficit) From Acc. Surplus $ 30,470 $ (206,469) $ 165,235 $ (225,175) 9% Total County/City Landfill $ (2,231,495) $ (3,993,527) $ (2,832,789) $ (4,236,045) 6% Total County/City Landfill $ 2,231,495 $ 3,993,527 $ 2,832,789 $ 4,236,045 6% Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (385,370) $ (405,370) $ (745,426) Tax $ Increase (Decrease) Over Previous Year's $ 90,000 $ 20,000 $ 340,056 Page 89 of 327

90 The County of Peterborough County/City Landfill Notes: Operating Revenue County/City Landfill County/City Landfill Recoveries $ (50,000) Estimate 2015 revenues as provided by City of Peterborough Change in Accumulated Surplus Contribution From Reserve Capital $ (2,157,919) $2,130,919 unspent in 2014 carried forward to $27,000 from the Post Closure reserve for 2015 post closure costs. Page 90 of 327

91 The County of Peterborough Public Works Waste Management 2015 Preliminary Actuals % Change Operating Total General Operating Revenue $ (2,682,265) $ (2,579,859) $ (2,821,219) $ (2,700,661) 5% Total Other Operating Revenue $ (214,650) $ (216,900) $ (245,772) $ (231,000) 7% Total Operating Revenue $ (2,896,915) $ (2,796,759) $ (3,066,991) $ (2,931,661) 5% Total Operating Expenditures $ 2,859,040 $ 2,875,509 $ 2,624,925 $ 3,148,661 9% Total Net Operating (Surplus) Deficit $ (37,875) $ 78,750 $ (442,067) $ 217,000 Expenditures Waste Management General Labour $ 170,800 $ 174,100 $ 158,987 $ 177,673 2% Waste Management General Admin. Exp $ 80,320 $ 77,800 $ 68,891 $ 260, % Waste Diversion Labour $ 142,700 $ 143,100 $ 141,566 $ 145,773 2% Waste Recycling Curbside $ 1,216,945 $ 1,223,909 $ 1,144,401 $ 1,280,000 5% Waste Recycling Sites $ 176,150 $ 176,100 $ 153,585 $ 167,100 (5%) Waste Recycling Parks $ 21,500 $ 22,500 $ 16,251 $ 41,500 84% School Programs $ 15,000 $ 22,500 $ 9,501 $ 22,500 0% Recycling Processing $ 583,625 $ 574,800 $ 591,946 $ 673,100 17% Hazardous Waste $ 60,500 $ 60,500 $ 10,331 $ 60,000 (1%) Composting $ 31,600 $ 35,000 $ 4,516 $ 28,000 (20%) Organics $ 128,000 $ 138,000 $ 121,137 $ 46,100 (67%) Hazardous Waste Depots $ 147,500 $ 165,800 $ 142,118 $ 159,526 (4%) Styrofoam Depots $ 21,000 $ $ $ 21,500 0% Education and Communication Officer $ 63,400 $ 61,400 $ 61,695 $ 65,334 4% Tangible Capital Assets (TCA) Total TCA Revenue $ (45,000) $ $ $ 0% Total TCA Disbursements $ 51,042 $ 8,117 $ 7,323 $ 8,117 0% Total Net TCA (Surplus) Deficit $ 6,042 $ 8,117 $ 7,323 $ 8,117 Disbursments Hazardous Waste Depots $ 18,000 $ $ $ 0% Styrofoam Depots $ 5,000 $ $ $ 0% Amortization $ 28,042 $ 8,117 $ 7,323 $ 8,117 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change in Accumulated Surplus Total Transfers from Reserves $ $ (80,000) $ (80,000) $ (255,000) 219% Total Transfers to Reserves $ 59,875 $ 1,250 $ 26,250 $ 38, % Net transfers to and (from) Reserves $ 59,875 $ (78,750) $ (53,750) $ (217,000) 176% Change in Acc. Surplus Invested in TCA $ (28,042) $ (8,117) $ (7,323) $ (8,117) 0% Total Surplus to (Deficit from) Acc. Surplus $ 31,833 $ (86,867) $ (61,073) $ (225,117) 159% Total Waste Management Revenue $ (2,941,915) $ (2,876,759) $ (3,146,991) $ (3,186,661) 11% Total Waste Management Expenses $ 2,941,915 $ 2,876,759 $ 2,651,175 $ 3,186,661 11% Total Net (Surplus) Deficit $ $ $ (495,817) $ Tax Requirement Analysis Tax Requirement $ (1,740,738) $ (1,627,359) $ (1,720,661) Tax $ Increase(Decrease) Over Previous Yr $ 427,024 $ (113,379) $ 93,302 Page 91 of 327

92 The County of Peterborough Public Works Waste Management 2015 Operating Revenue Waste Management General Preliminary Actuals % Change Tax Requirement Recycling Operating $ (1,695,738) $ (1,627,359) $ (1,627,359) $ (1,720,661) Recycling Revenues $ (475,000) $ (453,000) $ (632,963) $ (460,000) Recycling Recoveries $ (20,000) $ (7,500) $ (12,821) $ (4,500) Promotional Sales $ $ $ (365) $ Product Sales $ (2,000) $ (2,000) $ (681) $ (500) WDO Funding Operating $ (489,527) $ (490,000) $ (547,030) $ (515,000) Total General Operating Revenue $ (2,682,265) $ (2,579,859) $ (2,821,219) $ (2,700,661) 5% Other Services Private Road Curbside Recovery $ (80,000) $ (83,500) $ (70,425) $ (70,000) RecyclingWDO HSW Depots $ (40,000) $ (40,000) $ (97,549) $ (60,000) Recycling WEEE $ (3,000) $ (5,000) $ 19,002 $ (8,000) Municipalities Kitchen Composter $ (1,000) $ (500) $ (322) $ (300) Recycling Composters $ (3,000) $ (3,000) $ (4,501) $ (3,000) Recycling Kitchen Composters $ (1,000) $ (500) $ (135) $ (100) Boat Shrink Wrap Collection $ (1,000) $ $ $ Equipment Rental RecyclingSites $ (500) $ (400) $ (395) $ (400) Municipalities Trailer Parks $ (25,000) $ (20,000) $ (26,593) $ (24,500) Caddie Sales Trailer Parks $ (1,500) $ (1,500) $ (260) $ (500) Municipalities Blue Boxes $ (2,500) $ (2,500) $ (1,950) $ (1,500) MunicipalitiesSites Added Pickups $ (40,000) $ (40,000) $ (36,964) $ (40,000) Other Collection Recycling Curbside $ (15,000) $ (18,000) $ (21,300) $ (20,000) Recycling Blue Boxes $ (1,000) $ (1,000) $ (3,204) $ (1,500) Recycling Caddies $ (150) $ (1,000) $ (1,175) $ (1,200) Total Other Operating Revenue $ (214,650) $ (216,900) $ (245,772) $ (231,000) 7% Total Operating Revenue $ (2,896,915) $ (2,796,759) $ (3,066,991) $ (2,931,661) 5% Total Operating Expenditures $ 2,859,040 $ 2,875,509 $ 2,624,925 $ 3,148,661 9% Total Net Operating (Surplus) Deficit $ (37,875) $ 78,750 $ (442,067) $ 217,000 Page 92 of 327

93 The County of Peterborough Public Works Waste Management 2015 Expenditures Waste Management General Admin. Labour Preliminary Actuals % Change Waste Management Salaries $ 113,600 $ 116,000 $ 112,951 $ 117,990 Waste Management CPP $ 4,400 $ 4,500 $ 3,990 $ 4,572 Waste Management EI $ 2,100 $ 2,200 $ 2,178 $ 2,192 Waste Management OMERS $ 13,100 $ 13,400 $ 11,203 $ 13,591 Waste Management EHT $ 2,600 $ 2,600 $ 2,182 $ 2,621 Waste Management WSIB $ 2,900 $ 2,900 $ 2,761 $ 2,909 Waste Management Vacation Pay $ 9,200 $ 9,300 $ 7,536 $ 9,461 Waste Management Stat Holidays $ 6,800 $ 6,900 $ 5,575 $ 6,980 Waste Management EHC & Semi Private $ 7,700 $ 7,400 $ 4,382 $ 7,340 Waste Management Dental $ 2,900 $ 3,000 $ 2,094 $ 3,264 Waste Management Life Insurance $ 1,100 $ 1,200 $ 846 $ 1,245 Waste Management Disability Ins. $ 4,400 $ 4,700 $ 3,288 $ 5,508 Waste Management General Labour $ 170,800 $ 174,100 $ 158,987 $ 177,673 2% Waste Management General Admin Advertising Program $ 30,000 $ 30,000 $ 26,835 $ 30,000 Vehicle Maintenance $ 1,500 $ 2,000 $ 670 $ 1,500 AdoptARoad Program $ 1,500 $ 1,000 $ 1,328 $ 500 IT Hardware $ 2,189 $ 2,200 Software $ 9,100 $ 9,000 $ 2,575 $ 3,000 Postage $ 500 $ 500 $ 274 $ 500 Photo Copies $ 3,500 $ 5,000 $ 5,578 $ 5,500 Office And General Supplies $ 2,500 $ 3,000 $ 1,742 $ 3,000 Telephone $ 5,500 $ 5,000 $ 4,229 $ 5,000 Criminal Background Checks $ $ $ 169 $ 200 Insurance Liability $ $ $ 8,010 $ 32,100 Vehicle Insurance $ 820 $ 900 $ 1,101 $ 1,000 Financial Audit $ 2,400 $ 2,400 $ 2,753 $ 3,000 Interest and Penalties $ $ $ 82 $ 55 Courier $ 150 $ 150 $ 54 $ 150 Vehicle Fuel $ 4,000 $ 4,000 $ 3,728 $ 4,000 Accommodations $ 3,000 $ 2,000 $ 1,386 $ 2,000 Conventions $ 2,000 $ 2,000 $ 1,460 $ 2,000 Staff Development $ 4,500 $ 4,500 $ 1,608 $ 4,500 Meals $ 1,500 $ 2,000 $ 1,309 $ 2,000 Memberships $ 2,000 $ 1,500 $ 268 $ 1,500 Mileage/Car Rental $ 1,500 $ 1,500 $ 914 $ 1,500 Travel/Parking $ 350 $ 350 $ 595 $ 350 Billable/Recoverable expenses $ $ $ 54 $ Environ Purchases For Resale $ 4,000 $ 1,000 $ $ Cash Over/Short $ $ $ (18) $ Contingency $ $ $ $ 155,000 Waste Management General Admin. Exp $ 80,320 $ 77,800 $ 68,891 $ 260, % Page 93 of 327

94 The County of Peterborough Public Works Waste Management 2015 Waste Diversion Labour Preliminary Actuals % Change Waste Diversion Salaries $ 95,300 $ 95,400 $ 94,867 $ 96,926 Waste Diversion CPP $ 5,000 $ 5,000 $ 4,992 $ 5,020 Waste Diversion EI $ 2,300 $ 2,400 $ 2,371 $ 2,361 Waste Diversion OMERS $ 9,100 $ 9,100 $ 9,363 $ 9,215 Waste Diversion EHT $ 2,100 $ 2,100 $ 2,048 $ 2,114 Waste Diversion WSIB $ 2,400 $ 2,400 $ 2,352 $ 2,428 Waste Diversion Vacation Pay $ 6,400 $ 6,300 $ 6,737 $ 6,394 Waste Diversion Stat Holidays $ 5,300 $ 5,400 $ 4,928 $ 5,442 Waste Diversion EHC & Semi Private $ 7,700 $ 7,400 $ 6,884 $ 7,340 Waste Diversion Dental $ 2,900 $ 3,000 $ 2,782 $ 3,264 Waste Diversion Life Ins $ 800 $ 900 $ 856 $ 973 Waste Diversion Disability Ins. $ 3,400 $ 3,700 $ 3,385 $ 4,295 Waste Diversion Labour $ 142,700 $ 143,100 $ 141,566 $ 145,773 2% Waste Recycling Curbside Private Road Curbside Contract Services $ 80,000 $ 83,500 $ 70,139 $ 70,000 Waste Recycling Curbside Contract Services $ 1,109,945 $ 1,115,409 $ 1,058,256 $ 1,185,000 Waste Recycling Curbside Advertising $ 15,000 $ 15,000 $ 6,181 $ 15,000 Boxes/Caddies Curbside For Sale $ 12,000 $ 10,000 $ 9,825 $ 10,000 Waste Recycling Curbside $ 1,216,945 $ 1,223,909 $ 1,144,401 $ 1,280,000 5% Waste Recycling Sites Container Haulage Contract $ 170,000 $ 170,000 $ 153,024 $ 160,000 Equipment Maintenance Bins $ 2,000 $ 2,000 $ 23 $ 3,000 Advertising $ 3,500 $ 3,500 $ $ 3,500 Telephone $ 650 $ 600 $ 537 $ 600 Waste Recycling Sites $ 176,150 $ 176,100 $ 153,585 $ 167,100 (5%) Waste Recycling Parks Trucking Contract Services $ 18,000 $ 18,000 $ 15,834 $ 36,500 Advertising Signs $ 1,500 $ 1,500 $ 416 $ 1,500 Boxes/Caddies For Resale $ 2,000 $ 3,000 $ $ 3,500 Waste Recycling Parks $ 21,500 $ 22,500 $ 16,251 $ 41,500 84% School Programs School Recycling Programs $ 15,000 $ 22,500 $ 9,501 $ 22,500 School Programs $ 15,000 $ 22,500 $ 9,501 $ 22,500 0% Page 94 of 327

95 The County of Peterborough Public Works Waste Management 2015 Recycling Processing Preliminary Actuals % Change Recycling Processing Contract Fees $ 553,625 $ 529,800 $ 591,586 $ 560,000 Recycling Processing Audit Fees $ 5,000 $ 10,000 $ 360 $ 10,000 City TCA Maintenance Fees $ 25,000 $ 35,000 $ $ 103,100 Recycling Processing $ 583,625 $ 574,800 $ 591,946 $ 673,100 17% Hazardous Waste Hazardous Waste Collection Days $ 15,000 $ 15,000 $ 10,016 $ 15,000 Hazardous Waste Advertising $ 500 $ 500 $ 314 $ Hazardous Waste TCA/Purchase Service City $ 45,000 $ 45,000 $ $ 45,000 Hazardous Waste $ 60,500 $ 60,500 $ 10,331 $ 60,000 (1%) Composting Composting Advertising $ 3,000 $ 3,000 $ 728 $ 1,000 Composting Seminars $ 20,000 $ 20,000 $ 39 $ 20,000 Composters For Resale $ 8,600 $ 12,000 $ 3,750 $ 7,000 Composting $ 31,600 $ 35,000 $ 4,516 $ 28,000 (20%) Organics Organics Program Contract Services $ 115,000 $ 125,000 $ 112,246 $ 33,500 Organics Program Maintenance $ 2,000 $ 2,000 $ 3,070 $ 3,100 Organic Program Advertising $ 3,000 $ 3,000 $ 5,268 $ 1,000 Organics Program Items For Resale $ 8,000 $ 8,000 $ 554 $ 8,500 Organics $ 128,000 $ 138,000 $ 121,137 $ 46,100 (67%) Hazardous Waste Depots H.W.E. P/T Salaries $ 68,800 $ 71,600 $ 56,432 $ 74,256 H.W.D. P/T CPP $ 2,400 $ 2,500 $ 2,628 $ 2,480 H.W.D. P/T EI $ 1,100 $ 1,200 $ 1,630 $ 1,139 H.W.D. P/T EHT $ 1,400 $ 1,400 $ 1,208 $ 1,448 H.W.D. P/T WSIB $ 1,600 $ 1,700 $ 1,387 $ 1,663 H.W.D. P/T Vacation Pay (% Of Wages) $ 2,800 $ 2,900 $ 2,382 $ 2,970 H.W.D. P/T Stat Holidays $ 3,400 $ 3,500 $ 1,704 $ 3,570 H.W.D.Collection\Disposal Contract Services $ 55,000 $ 50,000 $ 54,152 $ 50,000 H.W.D. Advertising $ 3,000 $ 5,000 $ 4,268 $ 5,000 H.W.D. Supplies $ 2,000 $ 2,000 $ 1,982 $ 2,000 H.W.D. Telephone/Pager $ 2,000 $ 2,000 $ 1,243 $ 2,000 H.W.D. Mileage $ 4,000 $ 4,000 $ 3,300 $ 1,000 H.W.D.Support Maintenance Non Capital $ $ 18,000 $ 9,802 $ 12,000 Hazardous Waste Depots $ 147,500 $ 165,800 $ 142,118 $ 159,526 (4%) Page 95 of 327

96 The County of Peterborough Public Works Waste Management 2015 Preliminary Actuals % Change Other Depot Collection Polystyrene Collection Contract Services $ 19,000 $ $ $ Durable Plastics Collection Contract Services $ $ $ $ 5,000 Carpet Collection Contract Services $ $ $ $ 4,000 Mattress Collection Contract Services $ $ $ $ 11,500 Advertising $ 2,000 $ $ $ 1,000 Styrofoam Depots $ 21,000 $ $ $ 21,500 0% Education and Communications Officer Education/Training Officer Salaries $ 42,300 $ 41,000 $ 43,570 $ 43,847 Education/Training Officer CPP $ 2,200 $ 2,100 $ 2,202 $ 2,213 Education/Training Officer EI $ 1,100 $ 1,100 $ 1,157 $ 1,109 Education/Training Officer OMERS $ 4,000 $ 3,800 $ 4,304 $ 4,064 Education/Training Officer EHT $ 1,000 $ 900 $ 936 $ 940 Education/Training Officer WSIB $ 1,100 $ 1,100 $ 1,075 $ 1,080 Education/Training Officer Vacation Pay $ 1,800 $ 1,800 $ 2,444 $ 1,854 Education/Training Officer Stat Holidays $ 2,500 $ 2,400 $ 2,177 $ 2,503 Education/Training Officer EHC & Semi Private $ 3,900 $ 3,700 $ 1,202 $ 3,670 Education/Training Officer Dental $ 1,500 $ 1,500 $ 613 $ 1,632 Education/Training Officer Life Ins $ 400 $ 400 $ 395 $ 447 Education/Training Officer Disability Ins. $ 1,600 $ 1,600 $ 1,620 $ 1,975 Education and Communication Officer $ 63,400 $ 61,400 $ 61,695 $ 65,334 6% Tangible Capital Assets (TCA) Revenue Tax Requirement Recycling TCA $ (45,000) $ $ $ Total TCA Revenue $ (45,000) $ $ $ 0% Total TCA Disbursements $ 51,042 $ 8,117 $ 7,323 $ 8,117 0% Total Net TCA (Surplus) Deficit $ 6,042 $ 8,117 $ 7,323 $ 8,117 Disbursments Hazardous Waste Depots Facilities $ 18,000 $ $ $ Hazardous Waste Depots $ 18,000 $ $ $ 0% Styrofoam Depots TCA Equipment Containers $ 5,000 $ $ $ Styrofoam Depots $ 5,000 $ $ $ 0% Amortization Amort Expense Equipment $ $ $ $ Amort Expense Equipment $ 4,200 $ 4,200 $ 4,188 $ 4,200 Amort Expense Equipment $ 23,842 $ 3,917 $ 3,135 $ 3,917 Amortization $ 28,042 $ 8,117 $ 7,323 $ 8,117 0% Page 96 of 327

97 The County of Peterborough Public Works Waste Management 2015 TCA Clearing Preliminary Actuals % Change TCA Clearing $ $ $ $ TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal Gain Or Loss On Sale Of Fixed Asset $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Change in Accumulated Surplus Contribution From Res. Recycle R.F $ $ (80,000) $ (80,000) $ (255,000) Total Transfers from Reserves $ $ (80,000) $ (80,000) $ (255,000) 219% Contribution To Reserve Waste Operations $ 1,500 $ 1,250 $ $ Contribution To Reserve Waste Recycling Site Oper. $ 2,875 $ $ $ Contribution To Reserve Organics Program $ 13,500 $ $ $ Contribution to Reserve Operations $ 20,000 $ $ $ Contribution To Reserve TCA $ 10,000 $ $ $ Contribution To Reserve TCA $ 12,000 $ $ $ Contribution To Reserves $ $ $ 26,250 $ 38,000 Total Transfers to Reserves $ 59,875 $ 1,250 $ 26,250 $ 38, % Net transfers to and (from) Reserves $ 59,875 $ (78,750) $ (53,750) $ (217,000) 176% Change in TCA $ (28,042) $ (8,117) $ (7,323) $ (8,117) Change in Acc. Surplus Invested in TCA $ (28,042) $ (8,117) $ (7,323) $ (8,117) 0% Total Surplus to (Deficit from) Acc. Surplus $ 31,833 $ (86,867) $ (61,073) $ (225,117) 159% Total Waste Management Revenue $ (2,941,915) $ (2,876,759) $ (3,146,991) $ (3,186,661) 11% Total Waste Management Expenses $ 2,941,915 $ 2,876,759 $ 2,651,175 $ 3,186,661 11% Total Net (Surplus) Deficit $ $ $ (495,817) $ Tax Requirement Analysis Tax Requirement $ (1,740,738) $ (1,627,359) $ (1,720,661) Tax $ Increase(Decrease) Over Previous Yr $ 427,024 $ (113,379) $ 93,302 Page 97 of 327

98 The County of Peterborough Public Works Waste Management Notes: Operating Revenue Waste Management General Recycling Revenues $ (460,000) WDO Funding Operating $ (515,000) 5,077 tonnes paid at $90/t based on low market performance (2013=$107, 2012=$118/t, 2011=$169/t, 2010=$124/t) Waste Diversion Ontario unable to confirm funding estimated based on available information and past history. Other Services RecyclingWDO HSW Depots $ (60,000) based on conservative estimates due to uncertainty of stewardship funding Expenditures Waste Management General Admin Software $ 3,000 $2,600 Microsoft licenses Insurance Liability $ 32,100 New distirbution resulting from new insurance broker Contingency $ 155,000 Investment funds for Organics/Leaf and Yard facility development with City ($125,000) and County Blue Box Recycling Strategy consultant ($30,000) funded 100% from reserves (as per reserves plan) Waste Recycling Parks Trucking Contract Services $ 36,500 Includes expenditures for MultiResidential Program $20, % financed from Reserves Recycling Processing Recycling Processing Contract Fees $ 560,000 Estimated costs for processing 5,344 tonnes. City TCA Maintenance Fees $ 103,100 MRF 247 depot operating costs ($33,100) as per Council Report Estimated County share of capital Municipal Recycling Facility (MRF) infrastructure ($40,000) and $30,000 for MRF Processing RFP Consultant. $70,000 transferred from reserves ($25,000 unspent City TC Mtcs fees re: MRF facility from 2014 not used and $45,000 projected in reserves plan in 2015) Page 98 of 327

99 The County of Peterborough Public Works Waste Management Notes: Change in Accumulated Surplus Contribution From Res. Recycle R.F $ (255,000) Organics Facility Investment ($50,000) and RFP ($75,000) with City; Blue Box Recycling Strategy ($30,000), BB Operational Support ($25,000), Blue Box Processing Contract RFP Consultant with City ($30,000), and Multi Residential Programming ($20,000) as per Reserve Plan. Additionally $25,000 MRF Capital expenditure unspent in 2014 are carried forward to be applied to that project in Page 99 of 327

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101 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change Operating Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit Expenditures PCCP Senior Management PCCP Supervisors PCCP Administrative Support PCCP Administrative Expenses P1 FT Salaries & Benefits P2 FT Salaries & Benefits P1 PT Salaries & Benefits P2 PT Salaries & Benefits Other Operation Paramedic Costs PCCP Vehicles/Insurance Patient Care Equipment & Supplies Cross Border Billings Peterborough Facility Lakefield Facility Apsley Facility Norwood Facility Tangible Capital Assets (TCA) Total TCA Revenue Total TCA Disbursements Total Net TCA (Surplus) Deficit Disbursements PCCP Administrative Expenses PCCP Vehicles Patient Care Equipment & Supplies Peterborough Facility Lakefield Facility Apsley Facility Norwood Facility Amortization TCA Clearing Gain or Loss on TCA Disposal $ (13,329,411) $ (13,587,603) $ (13,961,767) $ (14,061,852) 3% $ 13,329,411 $ 13,587,603 $ 13,414,563 $ 14,061,852 3% $ $ $ (547,204) $ $ 479,500 $ 478,600 $ 448,230 $ 489,176 2% $ 795,700 $ 898,300 $ 947,119 $ 922,779 3% $ 294,400 $ 304,100 $ 293,654 $ 309,732 2% $ 976,440 $ 1,009,438 $ 991,379 $ 1,046,949 4% $ 4,581,300 $ 4,239,000 $ 4,239,627 $ 4,627,069 9% $ 1,965,300 $ 1,662,200 $ 1,603,780 $ 1,503,710 (10%) $ 1,964,700 $ 2,765,383 $ 2,712,925 $ 2,717,665 (2%) $ 251,900 $ 184,800 $ 180,799 $ 338,141 83% $ 205,900 $ 196,100 $ 173,616 $ 221,500 13% $ 514,524 $ 492,800 $ 507,416 $ 583,746 18% $ 448,937 $ 459,717 $ 439,838 $ 366,500 (20%) $ 50,000 $ 50,000 $ 38,869 $ 50,000 0% $ 603,720 $ 648,580 $ 634,788 $ 658,400 2% $ 63,115 $ 65,000 $ 68,255 $ 78,100 20% $ 67,645 $ 70,685 $ 70,401 $ 80,535 14% $ 66,330 $ 62,900 $ 63,867 $ 67,850 8% $ (575,550) $ (650,150) $ (650,150) $ (628,533) (3%) $ 629,524 $ 629,524 $ 580,296 $ 672,881 7% $ 53,974 $ (20,626) $ (69,854) $ 44,348 $ $ 8,000 $ 5,098 $ 0% $ 405,900 $ 405,000 $ 419,328 $ 556,300 37% $ 13,500 $ 75,000 $ 90,870 $ 0% $ 25,000 $ $ $ 0% $ $ 32,000 $ 12,822 $ 0% $ $ 20,000 $ 13,626 $ 0% $ $ 20,000 $ 10,675 $ 0% $ 629,524 $ 629,524 $ 582,950 $ 672,881 7% $ (444,400) $ (560,000) $ (550,546) $ (556,300) (1%) $ $ $ (4,526) $ 0% Page 101 of 327

102 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change Change In Accumulated Surplus Total Transfers from Reserves Total Transfers to Reserves Net transfers to and (from) Reserves Change in Accum. Surplus Invested in TCA $ (403,500) $ (444,500) $ (444,500) $ (556,300) 25% $ 534,650 $ 534,650 $ 558,102 $ 628,533 18% $ 131,150 $ 90,150 $ 113,602 $ 72,233 (20%) $ (185,124) $ (69,524) $ (27,878) $ (116,581) 68% Total Surplus to (Deficit from) Accum. Surplus $ (53,974) $ 20,626 $ 85,724 $ (44,348) (315%) Total PCCP Revenue Total PCCP Expenditures Total Net (Surplus) Deficit $ (14,308,461) $ (14,682,253) $ (15,056,417) $ (15,246,685) 4% $ 14,308,461 $ 14,682,253 $ 14,525,083 $ 15,246,685 4% $ $ $ (531,334) $ Tax Requirement Analysis Tax Requirement Tax $ Increase(Decrease) Over Previous Year's $ (2,929,251) $ (2,990,181) $ (3,098,262) $ (35,018) $ 60,930 $ 108,081 Page 102 of 327

103 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Operating Preliminary Actuals % Change Revenue Tax Requirement PCCP Operating City Ptbo Ambulance Province Ambulance Sale Of Ambulance Prov Offload Nurse Program Operating PCCP Recoveries/Refunds Ticket Sales Reception Total Operating Revenue $ (2,689,383) $ (2,745,930) $ (2,745,930) $ (2,836,313) $ (3,763,654) $ (3,842,788) $ (3,832,009) $ (3,969,275) $ (6,386,854) $ (6,509,366) $ (6,870,698) $ (6,795,664) $ (15,000) $ (15,000) $ $ $ (455,520) $ (455,520) $ (440,188) $ (450,600) $ (19,000) $ (19,000) $ (67,727) $ (10,000) $ $ $ (5,215) $ $ (13,329,411) $ (13,587,603) $ (13,961,767) $ (14,061,852) 3% Total Operating Expenditures $ 13,329,411 $ 13,587,603 $ 13,414,563 $ 14,061,852 3% Total Net Operating (Surplus) Deficit $ $ $ (547,204) $ Expenditures PCCP Senior Management Senior Management Salaries Senior Management CPP Senior Management EI Senior Management OMERS Senior Management EHT Senior Management WSIB Senior Management Vacation Pay Senior Management Stat Holidays Senior Management EHC & Semi Private Senior Management Dental Senior Management Life Insurance Senior Management Disability Ins. PCCP Senior Management $ 308,800 $ 309,700 $ 298,381 $ 315,684 $ 7,100 $ 7,300 $ 7,614 $ 7,440 $ 3,300 $ 3,400 $ 3,719 $ 3,417 $ 44,900 $ 44,800 $ 43,363 $ 45,665 $ 7,300 $ 7,300 $ 6,924 $ 7,374 $ 16,200 $ 16,300 $ 16,748 $ 16,299 $ 39,100 $ 39,000 $ 39,740 $ 40,028 $ 22,000 $ 22,000 $ 15,586 $ 22,440 $ 11,600 $ 11,100 $ 5,937 $ 11,010 $ 4,400 $ 4,500 $ 2,978 $ 4,897 $ 2,900 $ 2,700 $ 1,597 $ 2,767 $ 11,900 $ 10,500 $ 5,641 $ 12,155 $ 479,500 $ 478,600 $ 448,230 $ 489,176 2% PCCP Supervisors Supervisor Salaries Supervisor CPP Supervisor EI Supervisor OMERS Supervisor EHT Supervisor WSIB Supervisor Vacation Pay $ 425,400 $ 484,000 $ 466,678 $ 549,476 $ 11,800 $ 14,600 $ 13,273 $ 14,880 $ 5,400 $ 6,700 $ 6,494 $ 6,834 $ 56,400 $ 62,900 $ 59,930 $ 73,232 $ 9,700 $ 10,900 $ 10,106 $ 12,331 $ 26,900 $ 30,400 $ 28,709 $ 32,597 $ 40,500 $ 43,000 $ 42,782 $ 47,696 Page 103 of 327

104 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change Supervisor Stat Holidays Supervisor EHC & Semi Private Supervisor Dental Supervisor Life Insurance Supervisor Disability Ins. Supervisor P/T Wages Supervisor P/T CPP Supervisor P/T EI Supervisor P/T OMERS Supervisor P/T O/T Supervisor P/T EHT Supervisor P/T WSIB Supervisor P/T Vacation Pay(% Of Wages) P/T Supervisor Stat Supervisor P/T In Lieu Of Benefits PCCP Supervisors $ 27,500 $ 31,100 $ 11,706 $ 35,179 $ 19,300 $ 22,100 $ 21,009 $ 22,020 $ 7,300 $ 8,900 $ 8,988 $ 9,793 $ 3,900 $ 4,800 $ 4,914 $ 5,535 $ 16,500 $ 19,000 $ 17,265 $ 24,311 $ 101,300 $ 109,900 $ 183,605 $ 60,742 $ 5,100 $ 5,500 $ 9,217 $ 3,056 $ 2,700 $ 3,000 $ 5,386 $ 1,625 $ 9,200 $ 9,900 $ 647 $ 5,467 $ $ 3,000 $ $ $ 2,000 $ 2,200 $ 4,216 $ 1,184 $ 6,600 $ 7,100 $ 14,289 $ 3,924 $ 8,100 $ 8,800 $ 12,036 $ 4,859 $ 5,000 $ 5,000 $ 7,169 $ 5,000 $ 5,100 $ 5,500 $ 18,701 $ 3,037 $ 795,700 $ 898,300 $ 947,119 $ 922,779 3% PCCP Administrative Support Administrative Support Salaries And Wages Administrative Support CPP Administrative Support EI Administrative Support OMERS Administrative Support EHT Administrative Support WSIB Administrative Support Vacation Pay Administrative Support Stat Holiday Administrative Support EHC & Semi Private Administrative Support Dental Administrative Support Life Insurance Administrative Support Disability Ins. P/T Administrative Support Salaries And Wages P/T Administrative Support CPP P/T Administrative Support EI P/T Administrative Support EHT P/T Administrative Support WSIB P/T Administrative Support Vac Pay P/T Administrative Support EHC & Semi Private P/T Administrative Support Stat Holidays P/T Administrative Support Dental P/T Administrative Support Life Insurance P/T Administrative Support Disability Ins. PCCP Administrative Support $ 192,300 $ 196,400 $ 155,476 $ 199,054 $ 9,600 $ 9,800 $ 7,538 $ 10,000 $ 4,400 $ 4,600 $ 3,844 $ 4,617 $ 15,600 $ 19,600 $ 16,283 $ 19,822 $ 4,300 $ 4,300 $ 3,437 $ 4,365 $ 14,000 $ 14,200 $ 11,360 $ 14,300 $ 12,300 $ 12,500 $ 7,845 $ 12,681 $ 11,200 $ 11,500 $ 7,891 $ 11,623 $ 15,800 $ 15,900 $ 10,890 $ 15,781 $ 6,000 $ 6,100 $ 5,130 $ 7,019 $ 1,700 $ 2,000 $ 1,484 $ 2,072 $ 7,200 $ 7,200 $ 5,960 $ 8,397 $ $ $ 39,878 $ $ $ $ 1,955 $ $ $ $ 1,149 $ $ $ $ 852 $ $ $ $ 2,121 $ $ $ $ 1,678 $ $ $ $ 3,442 $ $ $ $ 2,237 $ $ $ $ 1,391 $ $ $ $ 353 $ $ $ $ 1,458 $ $ 294,400 $ 304,100 $ 293,654 $ 309,732 2% Page 104 of 327

105 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change PCCP Administrative Expenses PCCP Admin WSIB Common Earnings Premium Non Capital Acquisitions Advertising Havelock Jamboree Expenditures IT Hardware Software Legal Postage Photo Copies Subscriptions Office Supplies Telephone Public Relations Criminal Background Checks Audit PCCP Interest & Penalties Consultant Fees Courier/Fax Internet GIS Tracking Offload Nurse Program Operating Accommodations Conventions Training Meals Memberships Mileage/Car Rental Employee Assistance Plan Reception PCCP Parking Relocation Costs Billable/Recoverable Expenses Internal Transfer General Admin. PCCP Administrative Expenses $ 30,000 $ 30,000 $ 23,448 $ 30,000 $ $ 6,000 $ 5,536 $ 5,000 $ 3,500 $ 3,500 $ 259 $ 2,000 $ 2,000 $ 2,000 $ 450 $ 1,000 $ 18,000 $ 18,000 $ 13,811 $ 23,600 $ 76,870 $ 76,870 $ 92,432 $ 83,800 $ 45,000 $ 45,000 $ 21,213 $ 45,000 $ 1,000 $ 1,000 $ 322 $ 1,000 $ 15,000 $ 15,000 $ 10,820 $ 15,000 $ 1,000 $ 1,000 $ 424 $ 1,000 $ 19,000 $ 19,000 $ 15,476 $ 19,000 $ 3,900 $ 3,900 $ 737 $ 1,800 $ 10,000 $ 10,000 $ 7,968 $ 13,000 $ $ $ $ $ 35,000 $ $ (2,165) $ 14,500 $ $ $ 190 $ $ 17,400 $ 17,400 $ $ 15,000 $ 2,600 $ 2,600 $ 2,706 $ 2,600 $ 1,100 $ 1,100 $ 1,513 $ 1,200 $ 14,000 $ 13,700 $ 14,499 $ 13,700 $ 455,520 $ 455,520 $ 458,494 $ 450,600 $ 10,000 $ 10,000 $ 8,062 $ 10,000 $ 10,900 $ 10,900 $ 7,565 $ 10,900 $ 14,200 $ 14,200 $ 7,637 $ 14,200 $ 10,800 $ 10,800 $ 6,939 $ 10,000 $ 2,900 $ 3,150 $ 3,578 $ 3,800 $ 2,000 $ 2,000 $ 1,385 $ 1,600 $ 1,500 $ 1,000 $ 542 $ 1,000 $ $ $ 4,894 $ $ 250 $ 250 $ 281 $ 384 $ $ $ 42,683 $ $ $ $ 4,100 $ $ 173,000 $ 235,548 $ 235,584 $ 256,265 $ 976,440 $ 1,009,438 $ 991,379 $ 1,046,949 4% P1 FT Salaries & Benefits P1 F/T Salaries P1 F/T Shift Premium P1 F/T Shift O/T P1 F/T Call Back $ 2,511,300 $ 2,232,700 $ 2,275,598 $ 2,467,356 $ 38,200 $ 38,800 $ 42,905 $ 38,800 $ 113,000 $ 101,600 $ 166,368 $ 105,662 $ 59,200 $ 11,200 $ 34,487 $ 11,614 Page 105 of 327

106 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change P1 F/T Modified Work Other P1 F/T Up Staffing P1 F/T CPP P1 F/T EI P1 F/T OMERS P1 F/T EHT P1 F/T WSIB P1 F/T Vacation Pay (Hours Paid) P1 F/T Stat Holidays P1 F/T Sick Pay P1 F/T Enhanced Acp Training P1 F/T Training P1 F/T EHC & Semi Private P1 F/T Dental P1 F/T Life Insurance P1 F/T Disability Ins. P1 FT Meal Allowance P1 FT Salaries & Benefits $ 51,300 $ 59,500 $ 42,492 $ 61,867 $ 4,500 $ $ 6,134 $ 1,500 $ 94,300 $ 99,000 $ 97,037 $ 106,638 $ 42,900 $ 45,700 $ 47,182 $ 48,979 $ 350,900 $ 327,100 $ 350,384 $ 361,195 $ 64,600 $ 59,300 $ 63,833 $ 65,086 $ 213,800 $ 196,300 $ 101,325 $ 215,617 $ 275,900 $ 245,800 $ 240,426 $ 266,235 $ 173,200 $ 178,600 $ 189,899 $ 194,893 $ 155,900 $ 160,800 $ 194,208 $ 175,404 $ 25,000 $ 49,000 $ $ 25,000 $ 69,300 $ 86,400 $ 71,026 $ 94,198 $ 165,500 $ 161,700 $ 145,375 $ 168,820 $ 59,300 $ 62,200 $ 54,019 $ 71,817 $ 24,500 $ 28,300 $ 28,419 $ 32,726 $ 84,300 $ 90,600 $ 85,979 $ 109,341 $ 4,400 $ 4,400 $ 2,532 $ 4,320 $ 4,581,300 $ 4,239,000 $ 4,239,627 $ 4,627,069 9% P2 FT Salaries & Benefits P2 F/T Salaries P2 F/T Shift Premium P2 F/T Shift O/T P2 F/T Call Back P2 F/T Modified Work Other P2 F/T Up Staffing P2 F/T CPP P2 F/T EI P2 F/T OMERS P2 F/T EHT P2 F/T WSIB P2 F/T Vacation Pay (Hours Paid) P2 F/T Stat Holidays P2 F/T Sick Pay P2 F/T Training P2 F/T EHC & Semi Private P2 F/T Dental P2 F/T Life Insurance P2 F/T Disability Ins. P2 FT Meal Allowance P2 FT Salaries & Benefits $ 1,122,500 $ 901,600 $ 825,069 $ 802,317 $ 8,800 $ 11,000 $ 13,045 $ 11,000 $ 35,900 $ 37,900 $ 59,632 $ 39,338 $ 23,900 $ 8,200 $ 8,146 $ 8,434 $ $ 10,000 $ 18,239 $ 20,000 $ $ $ 1,821 $ 500 $ 37,700 $ 36,300 $ 33,790 $ 32,239 $ 17,200 $ 16,800 $ 16,539 $ 14,808 $ 159,900 $ 135,700 $ 138,431 $ 122,031 $ 28,400 $ 23,600 $ 23,865 $ 20,978 $ 89,400 $ 74,100 $ 72,855 $ 63,163 $ 123,400 $ 100,600 $ 108,380 $ 89,012 $ 77,000 $ 72,600 $ 74,995 $ 65,458 $ 64,200 $ 60,500 $ 74,058 $ 54,548 $ 41,100 $ 44,800 $ 31,217 $ 40,366 $ 65,500 $ 58,800 $ 44,072 $ 51,380 $ 24,600 $ 23,700 $ 18,005 $ 22,851 $ 10,900 $ 11,600 $ 9,472 $ 11,033 $ 33,700 $ 33,200 $ 31,416 $ 33,056 $ 1,200 $ 1,200 $ 732 $ 1,200 $ 1,965,300 $ 1,662,200 $ 1,603,780 $ 1,503,710 (10%) Page 106 of 327

107 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change P1 PT Salaries & Benefits P1 P/T Salaries P1 P/T Modified Work P1 P/T CPP P1 P/T EI P1 P/T OMERS P1 P/T Shift Premium P1 P/T Shift O/T P1 P/T Call Back P1 P/T Up Staffing P1 P/T Meal Allowance P1 P/T EHT P1 P/T WSIB P1 P/T Vacation Pay (% Of Wages) P1 P/T Training P1 P/T In Lieu Of Benefits P1 P/T Meal Allowance P1 PT Salaries & Benefits $ 1,244,400 $ 1,788,400 $ 1,691,013 $ 1,764,930 $ $ $ 11,297 $ $ 69,000 $ 95,900 $ 97,104 $ 94,902 $ 36,700 $ 51,000 $ 54,895 $ 50,461 $ 125,200 $ 19,900 $ 1,228 $ 19,900 $ 15,800 $ 15,800 $ 39,281 $ 15,800 $ 80,700 $ 81,700 $ 88,474 $ 84,983 $ 5,500 $ 7,200 $ 15,409 $ 4,000 $ 35,000 $ 60,583 $ 71,544 $ 45,000 $ 2,400 $ 1,700 $ 2,388 $ 1,700 $ 26,900 $ 37,500 $ 43,736 $ 37,044 $ 89,900 $ 125,100 $ 151,993 $ 123,742 $ 139,100 $ 193,600 $ 99,616 $ 191,551 $ 40,000 $ 40,000 $ 72,252 $ 40,000 $ 54,100 $ 247,000 $ 272,659 $ 243,652 $ $ $ 36 $ $ 1,964,700 $ 2,765,383 $ 2,712,925 $ 2,717,665 (2%) P2 PT Salaries & Benefits P2 P/T Salaries P2 P/T CPP P2 P/T EI P2 P/T OMERS P2 P/T Shift Premium P2 P/T Shift O/T P2 P/T Call Back P2 P/T Stand By P2 P/T Meal Allowance P2 P/T EHT P2 P/T WSIB P2 P/T Vacation Pay (% Of Wages) P2 P/T Training P2 P/T In Lieu Of Benefits P2 PT Salaries & Benefits $ 153,700 $ 117,500 $ 119,488 $ 228,751 $ 9,700 $ 6,600 $ 5,584 $ 12,106 $ 5,000 $ 3,600 $ 3,243 $ 6,437 $ 19,400 $ 5,500 $ (160) $ 5,500 $ 2,800 $ 2,600 $ 2,187 $ 2,560 $ 12,800 $ 3,100 $ 6,613 $ 3,147 $ $ $ $ $ 1,000 $ 1,500 $ 1,058 $ 1,500 $ 1,800 $ 100 $ 72 $ 100 $ 3,500 $ 2,600 $ 2,924 $ 4,767 $ 11,600 $ 8,600 $ 10,236 $ 15,792 $ 14,300 $ 10,700 $ 7,508 $ 19,557 $ 10,800 $ 10,000 $ 4,252 $ 10,000 $ 5,500 $ 12,400 $ 17,793 $ 27,925 $ 251,900 $ 184,800 $ 180,799 $ 338,141 83% Other Operation Paramedic Costs Advertisements Jobs Health And Safety Supplies Cell Phones/Pagers Telephone Voice Mail Internet $ 5,000 $ 5,000 $ 281 $ 2,000 $ 25,000 $ 20,000 $ 7,087 $ 64,000 $ 20,000 $ 27,200 $ 26,151 $ 27,200 $ 20,000 $ 20,000 $ 24,401 $ 23,000 $ 500 $ 500 $ $ 100 Page 107 of 327

108 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change Training Costs Meals Offload Meals Professional Fees Kilometer Pay Employee Assistance Plan Purchase Staff Uniforms Other Operation Paramedic Costs $ 20,000 $ 10,000 $ 18,099 $ 10,000 $ 2,100 $ $ 950 $ 1,000 $ 6,000 $ 8,100 $ 9,997 $ 10,200 $ 8,000 $ 9,000 $ 6,508 $ 9,000 $ 1,000 $ 1,200 $ 342 $ 1,200 $ 5,800 $ 2,600 $ 2,575 $ 1,800 $ 92,500 $ 92,500 $ 77,227 $ 72,000 $ 205,900 $ 196,100 $ 173,616 $ 221,500 13% PCCP Vehicles/Insurance Vehicle Maintenance And Repair Vehicle Repair Accident Tires And Tire Repairs Conversion Repair And Maintenance Malpractice And Liability Insurance Vehicle And Property Insurance Insurance Claims And Defenses Licenses Vehicle Fuel PCCP Vehicles/Insurance $ 215,000 $ 201,000 $ 172,609 $ 202,500 $ 5,000 $ 3,000 $ 1,856 $ $ 12,000 $ 9,000 $ 8,789 $ 9,000 $ 3,000 $ 2,000 $ $ $ 16,360 $ 17,000 $ 36,223 $ 95,400 $ 28,980 $ 30,100 $ 33,502 $ 43,000 $ 4,000 $ $ $ $ 3,400 $ 3,400 $ 5,212 $ 2,000 $ 226,784 $ 227,300 $ 249,225 $ 231,846 $ 514,524 $ 492,800 $ 507,416 $ 583,746 18% Patient Care Equipment & Supplies Equipment Maintenance Equipment Repair Drugs Pandemic Supplies Medical Disposable Supplies Medical Non Disposable Equipment Bedding Laundry Bedding Oxygen And Other Gases Patient Care Equipment & Supplies $ 35,100 $ 35,100 $ 36,890 $ 25,000 $ 2,500 $ 2,500 $ 3,256 $ 2,500 $ 50,000 $ 50,000 $ 57,317 $ 40,000 $ 10,000 $ 10,000 $ 12,066 $ 10,000 $ 178,193 $ 187,100 $ 185,523 $ 150,000 $ 73,125 $ 75,000 $ 33,266 $ 35,000 $ 15,104 $ 20,100 $ 48,710 $ 16,000 $ 53,917 $ 48,917 $ 30,741 $ 56,000 $ 30,998 $ 31,000 $ 32,069 $ 32,000 $ 448,937 $ 459,717 $ 439,838 $ 366,500 (20%) Cross Border Billings Cross Border Billings Cross Border Billings $ 50,000 $ 50,000 $ 38,869 $ 50,000 $ 50,000 $ 50,000 $ 38,869 $ 50,000 0% Page 108 of 327

109 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change Peterborough Facility Janitorial Service Other Janitorial Service Snow Removal Repairs & Maintenance Janitorial Supplies Telephone Waste Disposal Hydro And Water Insurance Security Internet Access Heat Rent/Lease Peterborough Facility $ 1,200 $ 2,000 $ 1,032 $ 1,000 $ 102,500 $ 98,900 $ 85,898 $ 98,900 $ 12,400 $ 13,700 $ 12,677 $ 17,700 $ 5,500 $ 40,000 $ 45,996 $ 44,400 $ 5,000 $ 5,000 $ 8,356 $ 5,000 $ $ 200 $ 159 $ 100 $ 10,400 $ 9,400 $ 6,831 $ 8,400 $ 30,500 $ 41,400 $ 41,546 $ 43,000 $ 3,220 $ 3,400 $ 4,599 $ 4,600 $ 2,500 $ 2,500 $ 66 $ 2,500 $ 13,500 $ 12,100 $ 15,801 $ 15,800 $ 15,500 $ 18,480 $ 10,329 $ 15,500 $ 401,500 $ 401,500 $ 401,500 $ 401,500 $ 603,720 $ 648,580 $ 634,788 $ 658,400 2% Lakefield Facility Janitorial Service Other Janitorial Service Snow Removal Repairs And Maintenance Telephone Waste Disposal Hydro And Water Insurance Internet Access Heat Lakefield Facility $ 1,800 $ 300 $ 499 $ 500 $ 27,900 $ 27,500 $ 26,593 $ 27,500 $ 5,000 $ 7,500 $ 8,334 $ 12,800 $ 7,000 $ 5,000 $ 12,249 $ 11,000 $ 3,800 $ 3,300 $ 3,717 $ 3,300 $ 3,900 $ 2,700 $ 3,183 $ 6,300 $ 7,000 $ 8,500 $ 6,975 $ 8,500 $ 15 $ 100 $ 27 $ 100 $ 3,000 $ 3,600 $ 3,505 $ 3,600 $ 3,700 $ 6,500 $ 3,175 $ 4,500 $ 63,115 $ 65,000 $ 68,255 $ 78,100 20% Apsley Facility Janitorial Service Other Janitorial Service Repairs And Maintenance Telephone Waste Disposal Hydro And Water Insurance Internet Access Heat Rent/Lease Apsley Facility $ 500 $ 400 $ 499 $ 500 $ 6,600 $ 7,100 $ 7,076 $ 6,850 $ 6,000 $ 8,000 $ 7,192 $ 12,400 $ 4,000 $ 3,300 $ 3,162 $ 3,200 $ 1,600 $ 1,000 $ 1,076 $ 1,600 $ 5,300 $ 6,100 $ 5,779 $ 7,000 $ 260 $ 300 $ 296 $ 400 $ 3,600 $ 3,600 $ 3,505 $ 3,500 $ 4,300 $ 5,400 $ 6,331 $ 9,600 $ 35,485 $ 35,485 $ 35,485 $ 35,485 $ 67,645 $ 70,685 $ 70,401 $ 80,535 14% Page 109 of 327

110 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change Norwood Facility Janitorial Service Other Janitorial Service Non Capital Acquisitions Repairs And Maintenance Telephone Waste Management Hydro Insurance Internet Access Heat Rent/Lease Norwood Facility $ 700 $ 200 $ 499 $ 500 $ 23,800 $ 25,000 $ 22,625 $ 23,000 $ 600 $ $ $ $ 6,000 $ 5,000 $ 5,642 $ 8,100 $ 4,000 $ 4,000 $ 3,954 $ 4,000 $ 4,100 $ 2,000 $ 3,783 $ 5,550 $ 6,300 $ 6,300 $ 8,279 $ 6,900 $ 130 $ 200 $ 100 $ 200 $ 5,200 $ 5,700 $ 5,007 $ 5,400 $ 3,000 $ 2,000 $ 1,479 $ 1,700 $ 12,500 $ 12,500 $ 12,500 $ 12,500 $ 66,330 $ 62,900 $ 63,867 $ 67,850 8% Tangible Capital Assets (TCA) Revenue City Ptbo Ambulance Tax Requirement Capital Development Charges Earned Total TCA Revenue $ (335,682) $ (385,899) $ (385,899) $ (366,584) $ (239,868) $ (244,251) $ (244,251) $ (261,949) $ $ (20,000) $ (20,000) $ $ (575,550) $ (650,150) $ (650,150) $ (628,533) (3%) Total TCA Disbursements $ 629,524 $ 629,524 $ 580,296 $ 672,881 7% Total Net TCA (Surplus) Deficit $ 53,974 $ (20,626) $ (69,854) $ 44,348 Disbursements PCCP Administrative Expenses Capital Exp Equipment PCCP Administrative Expenses $ $ 8,000 $ 5,098 $ $ $ 8,000 $ 5,098 $ 0% PCCP Vehicles Capital Vehicles PCCP Vehicles $ 405,900 $ 405,000 $ 419,328 $ 556,300 $ 405,900 $ 405,000 $ 419,328 $ 556,300 37% Page 110 of 327

111 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change Patient Care Equipment & Supplies Capital Equipment Patient Care Equipment & Supplies $ 13,500 $ 75,000 $ 90,870 $ $ 13,500 $ 75,000 $ 90,870 $ 0% Peterborough Facility Capital Expense Buildings Peterborough Facility $ 25,000 $ $ $ $ 25,000 $ $ $ 0% Lakefield Facility Capital Equipment Lakefield Facility $ $ 32,000 $ 12,822 $ $ $ 32,000 $ 12,822 $ 0% Apsley Facility Capital Exp. Buildings Capital Exp. Equipment Apsley Facility $ $ $ $ 20,000 $ 13,626 $ $ $ 20,000 $ 13,626 $ 0% Norwood Facility Capital Exp Equipment Norwood Facility $ $ 20,000 $ 10,675 $ $ $ 20,000 $ 10,675 $ 0% Amortization Amort Expense Engineered Structure Amort Expense Engineered Structure Amort Expense Equipment Amort Expense Equipment Amort Expense Equipment Amort Expense Facilities Amort Expense Facilities Amort Expense Facilities Amort Expense Land Improve Amort Expense Land Improve Amortization $ 266 $ 266 $ 265 $ $ 123 $ 123 $ 122 $ $ 5,089 $ 5,089 $ 5,574 $ $ 400,777 $ 400,777 $ 316,649 $ 424,388 $ 107,147 $ 107,147 $ 137,796 $ 140,046 $ 92,113 $ 92,113 $ 96,826 $ 108,447 $ 9,584 $ 9,584 $ 11,331 $ $ 9,879 $ 9,879 $ 9,852 $ $ 4,261 $ 4,261 $ 4,249 $ $ 285 $ 285 $ 284 $ $ 629,524 $ 629,524 $ 582,950 $ 672,881 7% TCA Clearing C.A. Clearing C.A. Clearing C.A. Clearing C.A. Clearing C.A. Clearing TCA Clearing $ $ $ (5,098) $ $ $ (8,000) $ (419,328) $ $ (419,400) $ (480,000) $ (90,870) $ (556,300) $ (25,000) $ (72,000) $ (23,496) $ $ $ $ (11,753) $ $ (444,400) $ (560,000) $ (550,546) $ (556,300) (1%) Page 111 of 327

112 The County of Peterborough Peterborough County/City Paramedics (PCCP) 2015 Preliminary Actuals % Change Gain or Loss on TCA Disposal Gain Or Loss On Sale Of Fixed Asset Gain or Loss on TCA Disposal $ $ $ (4,526) $ $ $ $ (4,526) $ 0% Change In Accumulated Surplus Contrib. From Reserve Ambulance Shared Contrib. From Reserve L.S.R. Capital Contrib. From Reserve Total Transfers from Reserves $ (403,500) $ (413,000) $ $ (556,300) $ $ (31,500) $ $ $ $ $ (444,500) $ $ (403,500) $ (444,500) $ (444,500) $ (556,300) 25% Contribution To Reserve Capital Contribution To Reserve Capital Contribution To Reserve Capital Contribution To Reserve Total Transfers to Reserves $ 17,470 $ 17,470 $ $ 10,450 $ 405,900 $ 405,900 $ $ 447,000 $ 111,280 $ 111,280 $ $ 124,700 $ $ $ 558,102 $ 46,383 $ 534,650 $ 534,650 $ 558,102 $ 628,533 18% Net transfers to and (from) Reserves $ 131,150 $ 90,150 $ 113,602 $ 72,233 (20%) Change in TCA Change in Accum. Surplus Invested in TCA $ (185,124) $ (69,524) $ (27,878) $ (116,581) $ (185,124) $ (69,524) $ (27,878) $ (116,581) 68% Total Surplus to (Deficit from) Accum. Surplus $ (53,974) $ 20,626 $ 85,724 $ (44,348) (315%) Total PCCP Revenue Total PCCP Expenditures Total Net (Surplus) Deficit $ (14,308,461) $ (14,682,253) $ (15,056,417) $ (15,246,685) 4% $ 14,308,461 $ 14,682,253 $ 14,525,083 $ 15,246,685 4% $ $ $ (531,334) $ Tax Requirement Analysis Tax Requirement Tax $ Increase(Decrease) Over Previous Year's $ (2,929,251) $ (2,990,181) $ (3,098,262) $ (35,018) $ 60,930 $ 108,081 Page 112 of 327

113 The County of Peterborough Peterborough County/City Paramedics (PCCP) Notes: Operating Revenue Province Ambulance Prov Offload Nurse Program Operating PCCP Administrative Expenses Non Capital Acquisitions Advertising IT Hardware Software Public Relations Consultant Fees Internet GIS Tracking Meals Memberships P1 FT Salaries & Benefits P1 F/T Enhanced Acp Training Other Operation Paramedic Costs Advertisements Jobs Health And Safety Supplies Telephone Voice Mail $ (6,795,664) Estimated at a 1.2% increase over 2014 actual $ (450,600) Funding confirmed by Ministry of Health and Long Term Care $ 5,000 Base (paramedic) Furniture Apsley, Norwood, Lakefield $ 2,000 Public Relations incentive $ 23,600 8 X laptop computers, 3 x tough book computers and peripherals $ 83,800 Software/Server Licensing, data processing/support fees, time manager support, Microsoft Licenses $ 14,400 $ 13,000 To allow for and expanded public education initiative per Org. Review. $ 15,000 Service delivery requirements survey $ 1,200 Estimated based on current trend and projected COL increase $ 13,700 Estimated based on current trend and projected COL increase $ 10,000 Decrease. Lower offload delays $ 3,800 Increased Paramedic Chiefs of Canada memberships $ 25,000 IV training $ 2,000 Decrease, minimal recruitments expected $ 64,000 Extracation helmet replacement (150 units) + other H&S supplies ($4,000) $ 23,000 Increasing cost and frequency of use PCCP Vehicles/Insurance Vehicle Repair Accident Conversion Repair And Maintenance Malpractice And Liability Insurance Consolidated into vehicle maintenance Included in new vehicle capital costs $ 95,400 Cost distribution as provided by Insurance company Tangible Capital Assets (TCA) Disbursements PCCP Vehicles Capital Vehicles $ 556,300 3 $142,100 ea. + 2 x $65K ea. Change In Accumulated Surplus Contrib. From Reserve Ambulance Shared Contribution To Reserve Capital Contribution To Reserve Capital Contribution To Reserve Capital Contribution To Reserve $ (556,300) 3 x ea. + 2 x $65,000 ea. $ 10,450 Reserve contribution for administration equipment replacement. $ 447,000 Annual capital reserve transfer to fund ongoing Paramedic's rolling stock asset replacements. $ 124,700 Reserve Provision patient care equipment $ 46,383 Reserve provision for capital maintenance buildings. Page 113 of 327

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115 The County of Peterborough Peterborough County/City Shared Services 2015 Operating Preliminary Actuals % Change Provincial Offences Act (POA) Total POA Revenue $ (20,574) $ $ (270) $ 0% Total POA Expenditure $ $ $ $ 0% Total Net Operating (Surplus) Deficit $ (20,574) $ $ (270) $ Social Services Total Social Services Revenue $ (1,700,038) $ (1,527,041) $ (1,527,041) $ (1,429,026) (6%) Total Social Services Expenditure $ 1,700,038 $ 1,527,041 $ 1,527,036 $ 1,429,026 (6%) Total Net Operating (Surplus) Deficit $ $ $ (5) $ Child Care Total Child Care Revenue $ (420,614) $ (405,965) $ (405,965) $ (447,541) 10% Total Child Services Expenditures $ 420,614 $ 405,965 $ 405,960 $ 447,541 10% Total Net Operating (Surplus) Deficit $ $ $ (5) $ Social Housing Total Social Housing Revenue $ (5,099,252) $ (5,305,781) $ (5,305,781) $ (5,463,854) 3% Total Social Housing Expenditures $ 5,084,410 $ 5,339,001 $ 5,016,020 $ 5,435,461 2% Change In Accumulated Surplus Total Transfers from Reserves $ (53,700) $ (114,100) $ (114,100) $ (53,700) (53%) Total Transfers to Reserves $ 89,116 $ 80,880 $ 80,880 $ 82,093 1% Net Transfers to and (from) Reserves $ 35,416 $ (33,220) $ (33,220) $ 28,393 (185%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 35,416 $ (33,220) $ (33,220) $ 28,393 (185%) Total Shared Services Revenue $ (7,294,178) $ (7,352,887) $ (7,353,158) $ (7,394,121) 1% Total Shared Services Expenditures $ 7,294,178 $ 7,352,887 $ 7,029,896 $ 7,394,121 1% Total Net (Surplus) Deficit $ $ $ (323,262) $ Tax Requirement Analysis Tax Requirement $ (6,619,904) $ (6,635,877) $ (6,714,645) Tax $ Increase(Decrease) Over Previous Year's $ (75,189) $ 15,973 $ 78,768 Page 115 of 327

116 The County of Peterborough Peterborough County/City Shared Services 2015 Operating Preliminary Actuals % Change Provincial Offences Act (POA) Tax Requirement POA $ 600,000 $ 602,910 $ 602,910 $ 625,776 Fines POA $ (620,574) $ (602,910) $ (603,180) $ (625,776) Total POA Revenue $ (20,574) $ $ (270) $ 0% POA Expenditures $ $ $ $ Total POA Expenditure $ $ $ $ 0% Total Net Operating (Surplus) Deficit $ (20,574) $ $ (270) $ Social Services Tax Requirement Social Services $ (1,700,038) $ (1,527,041) $ (1,527,041) $ (1,429,026) Total Social Services Revenue $ (1,700,038) $ (1,527,041) $ (1,527,041) $ (1,429,026) (6%) OW Administration Expenses $ 695,967 $ 697,395 $ 697,392 $ 707,195 Homemakers & Nurses $ 4,477 $ 4,477 $ 4,476 $ 4,554 Homelessness/ Addiction Services $ 11,525 $ 11,702 $ 11,700 $ 10,930 Community Social Plan $ 135,994 $ 153,524 $ 153,528 $ 156,226 OW RecipientsMandatory & Discretionary Benefits $ 852,075 $ 659,943 $ 659,940 $ 550,121 Total Social Services Expenditure $ 1,700,038 $ 1,527,041 $ 1,527,036 $ 1,429,026 (6%) Total Net Operating (Surplus) Deficit $ $ $ (5) $ Child Care Tax Requirement Child Care $ (420,614) $ (405,965) $ (405,965) $ (447,541) Total Child Care Revenue $ (420,614) $ (405,965) $ (405,965) $ (447,541) 10% Administration Expenses $ 49,963 $ 44,534 $ 44,532 $ 49,364 Wage Subsidy $ 87,957 $ 82,430 $ 82,430 $ Fee Subsidy Program $ 98,792 $ 92,583 $ 92,583 $ 288,128 Directly Operated Programs $ 76,844 $ 84,574 $ 84,571 $ 85,962 Social Assistance Restructuring (SAR) Reinvestment Pro $ 24,086 $ 24,087 $ 24,087 $ 24,087 Special Needs Resourcing $ 63,515 $ 59,523 $ 59,523 $ OW Child Care $ 19,457 $ 18,234 $ 18,234 $ Total Child Services Expenditures $ 420,614 $ 405,965 $ 405,960 $ 447,541 10% Total Net Operating (Surplus) Deficit $ $ $ (5) $ Page 116 of 327

117 The County of Peterborough Peterborough County/City Shared Services 2015 Preliminary Actuals Social Housing Tax Requirement Social Housing $ (5,099,252) $ (5,305,781) $ (5,305,781) $ (5,463,854) 2015 % Change Total Social Housing Revenue $ (5,099,252) $ (5,305,781) $ (5,305,781) $ (5,463,854) 3% Social Housing Administration $ 406,487 $ 413,966 $ 407,784 $ 510,373 Social Housing Non Profit Housing Providers $ 2,443,448 $ 2,543,519 $ 2,416,188 $ 2,447,872 Social Housing Rent Supplements $ 535,155 $ 588,855 $ 544,068 $ 611,044 Social Housing Building Survey & Repairs $ 53,700 $ 114,100 $ $ 53,700 Housing Resource Centre $ 125,874 $ 128,076 $ 125,868 $ 153,090 Housing Access $ 69,257 $ 70,468 $ 69,260 $ 72,252 Social Housing Ptbo Housing Corp. $ 1,246,489 $ 1,276,017 $ 1,248,852 $ 1,341,130 Hostels Subsidy $ 204,000 $ 204,000 $ 204,000 $ 246,000 Total Social Housing Expenditures $ 5,084,410 $ 5,339,001 $ 5,016,020 $ 5,435,461 2% Total Net Operating (Surplus) Deficit $ (14,842) $ 33,220 $ (289,761) $ (28,393) Change In Accumulated Surplus Contribution from LSR Housing $ (53,700) $ (114,100) $ $ Contribution from LSR Housing $ $ $ (114,100) $ (53,700) Total Transfers from Reserves $ (53,700) $ (114,100) $ (114,100) $ (53,700) (53%) Contribution to Reserve Operations POA $ 20,574 $ $ $ Contribution To Reserve Social Housing $ 68,542 $ 80,880 $ $ Contribution To Reserve Social Housing $ $ $ 80,880 $ 82,093 Total Transfers to Reserves $ 89,116 $ 80,880 $ 80,880 $ 82,093 1% Net Transfers to and (from) Reserves $ 35,416 $ (33,220) $ (33,220) $ 28,393 (185%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 35,416 $ (33,220) $ (33,220) $ 28,393 (185%) Total Shared Services Revenue $ (7,294,178) $ (7,352,887) $ (7,353,158) $ (7,394,121) 1% Total Shared Services Expenditures $ 7,294,178 $ 7,352,887 $ 7,029,896 $ 7,394,121 1% Total Net (Surplus) Deficit $ $ $ (323,262) $ Tax Requirement Analysis Tax Requirement $ (6,619,904) $ (6,635,877) $ (6,714,645) Tax $ Increase(Decrease) Over Previous Year's $ (75,189) $ 15,973 $ 78,768 Page 117 of 327

118 The County of Peterborough Peterborough County/City Shared Services 2015 Operating Notes: Child Care Fee Subsidy Program $ 288,128 Social Housing Social Housing Building Survey & Repairs $ 53,700 Various programs consolidated into the Early Learning Child Development Program estimated building capital maintenance costsper Social Housing 10year forecast Change In Accumulated Surplus Contribution from LSR Housing $ (53,700) to fund Social Housing Capital Maintenance costs Contribution To Reserve Social Housing $ 82,093 Contribution to support 10year capital maintenance and building condition assessment forecast. Page 118 of 327

119 The County of Peterborough Other Agencies 2015 Operating Preliminary Actuals % Change Health Unit Total Health Unit Revenue $ (762,134) $ (848,108) $ (815,528) $ (888,412) 5% Total Health Unit Expenditures $ 762,134 $ 869,585 $ 807,835 $ 1,021,387 17% Total Net Health Unit Operating (Surplus) Deficit $ $ 21,477 $ (7,693) $ 132,975 PRHC Total PRHC Revenue $ (1,216,650) $ (1,216,650) $ (1,216,650) $ (1,216,650) 0% Total PRHC Expenditures $ $ $ $ 0% Total Net PRHC Operating (Surplus) Deficit $ (1,216,650) $ (1,216,650) $ (1,216,650) $ (1,216,650) Fairhaven Total Fairhaven Revenue $ (750,071) $ (753,660) $ (753,660) $ (924,391) 23% Total Fairhaven Expenditures $ 750,071 $ 753,660 $ 870,327 $ 924,391 23% Total Net Fairhaven Operating (Surplus) Deficit $ $ $ 116,667 $ Change In Accumulated Surplus Total Transfers from Reserves $ $ (21,477) $ (21,477) $ (132,975) 519% Total Transfers to Reserves $ 1,216,650 $ 1,216,650 $ 1,216,650 $ 1,216,650 0% Net Transfers to and (from) Reserves $ 1,216,650 $ 1,195,173 $ 1,195,173 $ 1,083,675 (9%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 1,216,650 $ 1,195,173 $ 1,195,173 $ 1,083,675 (9%) Total Other Agencies Revenue $ (2,728,855) $ (2,839,895) $ (2,807,315) $ (3,162,428) 11% Total Other Agencies Expenditures $ 2,728,855 $ 2,839,895 $ 2,894,812 $ 3,162,428 11% Total Net (Surplus) Deficit $ $ $ 87,497 $ Tax Requirement Analysis Tax Requirement $ (2,410,265) $ (2,467,248) $ (2,661,363) Tax $ Increase(Decrease) Over Previous Year's $ 203,248 $ 56,983 $ 194,115 Page 119 of 327

120 The County of Peterborough Other Agencies 2015 Operating Preliminary Actuals % Change Health Unit Tax Requirement Health Unit $ (762,134) $ (815,528) $ (815,528) $ (838,912) Development Charges $ $ (32,580) $ $ (49,500) Total Health Unit Revenue $ (762,134) $ (848,108) $ (815,528) $ (888,412) 5% Health Unit Operations $ 734,657 $ 863,585 $ 757,659 $ 1,015,387 West Nile $ $ 6,000 $ 5,136 $ 6,000 Contribution to Reserve $ $ $ 45,040 $ Contribution to Reserve Health Unit Contingency $ 27,477 $ $ $ Total Health Unit Expenditures $ 762,134 $ 869,585 $ 807,835 $ 1,021,387 17% Total Net Health Unit Operating (Surplus) Deficit $ $ 21,477 $ (7,693) $ 132,975 PRHC Tax Requirement PRHC Capital $ (1,216,650) $ (1,216,650) $ (1,216,650) $ (1,216,650) Total PRHC Revenue $ (1,216,650) $ (1,216,650) $ (1,216,650) $ (1,216,650) 0% PRHC Grant $ $ $ $ Total PRHC Expenditures $ $ $ $ 0% Total Net PRHC Operating (Surplus) Deficit $ (1,216,650) $ (1,216,650) $ (1,216,650) $ (1,216,650) Fairhaven Tax Requirement Fairhaven Capital $ (431,481) $ (435,070) $ (435,070) $ (605,801) Fairhaven $ (318,590) $ (318,590) $ (318,590) $ (318,590) Total Fairhaven Revenue $ (750,071) $ (753,660) $ (753,660) $ (924,391) 23% Fairhaven Capital $ 88,781 $ 92,368 $ 92,368 $ 96,099 Fairhaven Operating $ $ $ 116,667 $ 167,000 Fairhaven Debenture Payments Interest $ $ 224,539 $ 224,539 $ 197,355 Fairhaven Debenture Payments Principal $ 661,290 $ 436,753 $ 436,753 $ 463,937 Total Fairhaven Expenditures $ 750,071 $ 753,660 $ 870,327 $ 924,391 23% Total Net Fairhaven Operating (Surplus) Deficit $ $ $ 116,667 $ Page 120 of 327

121 The County of Peterborough Other Agencies 2015 Change In Accumulated Surplus Preliminary Actuals % Change Contribution from Reserve $ $ (21,477) $ $ Contribution from Reserve Health Unit $ $ $ (21,477) $ (132,975) Total Transfers from Reserves $ $ (21,477) $ (21,477) $ (132,975) 519% Contribution to Reserve PRHC Contingency Capital $ 1,216,650 $ 1,216,650 $ $ Contribution to Reserve PRHC $ $ $ 1,216,650 $ 1,216,650 Total Transfers to Reserves $ 1,216,650 $ 1,216,650 $ 1,216,650 $ 1,216,650 0% Net Transfers to and (from) Reserves $ 1,216,650 $ 1,195,173 $ 1,195,173 $ 1,083,675 (9%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 1,216,650 $ 1,195,173 $ 1,195,173 $ 1,083,675 (9%) Total Other Agencies Revenue $ (2,728,855) $ (2,839,895) $ (2,807,315) $ (3,162,428) 11% Total Other Agencies Expenditures $ 2,728,855 $ 2,839,895 $ 2,894,812 $ 3,162,428 11% Total Net (Surplus) Deficit $ $ $ 87,497 $ Tax Requirement Analysis Tax Requirement $ (2,410,265) $ (2,467,248) $ (2,661,363) Tax $ Increase(Decrease) Over Previous Year's $ 203,248 $ 56,983 $ 194,115 Page 121 of 327

122 The County of Peterborough Other Agencies Notes: Operating Health Unit Development Charges $ (49,500) DC Funds unspent in 2014 and carried forward through reserve to fund part of relocation costs. Health Unit Operations $ 1,015,387 As presented to Council Dec 12, 2014 $780,042 base operations funding + $52,870 for increased premises occupancy and mortgage costs (funded from taxation), plus $182,475 for one time relocation and renovation costs. West Nile $ 6,000 To fund West Nile larvicide program subject to continue Provincial support for the program. Fairhaven Fairhaven Capital Fairhaven Operating $ 96,099 Per Fairhaven 10year capital plan $ 167,000 To reflect the change in circumstances during 2014 operational year. Change In Accumulated Surplus Contribution from Reserve Health Unit $ (132,975) $45,040 unspent 2014 funds Carried forward through Reserve + $87,935 from General Work Fund Reserves re: balance of County share of one time relocation costs. Page 122 of 327

123 The County of Peterborough Lang Pioneer Village 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (846,095) $ (907,195) $ (966,573) $ (978,075) 8% Total Operating Expenditures $ 841,395 $ 907,195 $ 826,619 $ 978,075 8% Total Net Operating (Surplus) Deficit $ (4,700) $ $ (139,954) $ Summer Labour Program Revenue Total Summer Labour Program Revenue $ $ $ (20,258) $ Total Summer Labour Program Expenditures $ $ $ 53,687 $ Total Net Operating (Surplus) Deficit $ $ $ 33,429 $ Expenditures Museum Manager $ 94,400 $ 96,400 $ 12,944 $ 98,101 2% Assistant Manager $ 79,100 $ 81,450 $ 35,129 $ 82,056 1% Visitor Experience Coordinator $ 57,200 $ 63,300 $ 62,395 $ 63,987 1% Administrative/Volunteer Coordinator $ 55,300 $ 56,200 $ 60,283 $ 58,554 4% Permanent Part Time $ 158,100 $ 170,400 $ 209,052 $ 173,733 2% Other Wages Seasonal $ 89,800 $ 95,450 $ 105,990 $ 97,410 2% Mill Expenditures $ 13,880 $ 13,780 $ 10,006 $ 14,304 4% LPV Administrative Expenses $ 54,455 $ 75,355 $ 58,343 $ 83,500 11% Premises Coordinator $ 66,700 $ 73,000 $ 69,209 $ 74,769 2% Maintenance $ 30,250 $ 52,100 $ 49,385 $ 57,000 9% Cost Of Sales $ 33,000 $ 30,000 $ 29,264 $ 28,200 (6%) Village Misc. Expenses $ 19,960 $ 20,050 $ 16,848 $ 21,750 8% Curatorial Expenses $ 1,500 $ 1,500 $ 1,148 $ 1,500 0% Events & Activities Expenses $ 33,250 $ 24,100 $ 52,473 $ 69, % Advertising & Publicity $ 54,500 $ 54,110 $ 54,149 $ 54,110 0% Expenditures Summer Labour Programs Young Canada Works (CMA) $ $ $ 16,325 $ 0% CFDC Records MGMT Intern $ $ $ 13,801 $ 0% Summer Career Placement $ $ $ 19,335 $ 0% YMCA Exchange Program $ $ $ 4,226 $ 0% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (91,500) $ (69,721) $ (69,721) $ (49,919) (28%) Total TCA Disbursements $ 32,251 $ 32,300 $ 59,805 $ 32,300 0% Total Net TCA (Surplus) Deficit $ (59,249) $ (37,421) $ (9,916) $ (17,619) (53%) Disbursements LPV TCA $ 133,500 $ 94,500 $ 93,859 $ 99,500 5% Amortization $ 32,251 $ 32,300 $ 34,062 $ 32,300 0% TCA Clearing $ (133,500) $ (94,500) $ (67,319) $ (99,500) 5% Gain or Loss on TCA Disposal $ $ $ (797) $ 0% Page 123 of 327

124 The County of Peterborough Lang Pioneer Village 2015 Preliminary Actuals % Change Change In Accumulated Surplus Total Transfers from Reserves $ (76,500) $ (24,779) $ (24,779) $ (64,581) 161% Total Transfers to Reserves $ 39,200 $ $ 64,581 $ 15,000 0% Net Transfers to and (from) Reserves $ (37,300) $ (24,779) $ 39,802 $ (49,581) 100% Change in Accum. Surplus Invested in TCA $ 101,249 $ 62,200 $ 34,054 $ 67,200 8% Total Surplus to (Deficit from) Accum. Surplus $ 63,949 $ 37,421 $ 73,856 $ 17,619 (53%) Total LPV Revenue $ (1,014,095) $ (1,001,695) $ (1,081,331) $ (1,092,575) 9% Total LPV Expenditures $ 1,014,095 $ 1,001,695 $ 1,038,746 $ 1,092,575 9% Total Net (Surplus) Deficit $ $ $ (42,585) $ Tax Requirement Analysis Tax Requirement $ (704,945) $ (748,916) $ (780,739) Tax $ Increase(Decrease) Over Previous Year's $ 38,591 $ 43,971 $ 31,823 Page 124 of 327

125 The County of Peterborough Lang Pioneer Village 2015 Operating Preliminary Actuals % Change Revenue Tax Requirement LPV Operating $ (613,445) $ (679,195) $ (679,195) $ (730,820) Insurance Claims $ $ $ (45,888) $ Pioneer Village Recoveries $ $ $ (158) $ Pioneer Village Workshop Revenues $ (4,000) $ (5,000) $ (2,937) $ (3,500) Pioneer Village Gift Shop $ (40,000) $ (35,000) $ (29,714) $ (30,000) Pioneer Village Food Booth Sales $ (13,000) $ (13,000) $ (11,664) $ (13,000) Pioneer Village Cheese Sales $ (2,500) $ (500) $ (900) $ Pioneer Village Print Shop $ (400) $ (1,000) $ (966) $ (1,000) Pioneer Village General Store $ (8,000) $ (5,000) $ (6,151) $ (6,500) Pioneer Village Keene Hotel $ (8,000) $ (6,000) $ (4,384) $ (4,000) Pioneer Village Admissions $ (85,000) $ (80,000) $ (69,221) $ (70,000) Celebrate Ontario $ $ $ (48,195) $ (5,355) Museum Operating Grant $ (53,000) $ (53,000) $ (52,979) $ (53,000) RED Rural Economic Development Funding $ $ $ $ (45,000) Eastern Ontario Development Program Intern $ $ (8,000) $ $ Pioneer Village Event Sponsorship $ (7,500) $ (10,000) $ (9,200) $ (10,000) Pioneer Village Facility Rental $ (2,900) $ (2,500) $ (1,007) $ (1,200) Pioneer Village Church Rental $ (2,350) $ (3,000) $ (1,280) $ (2,000) Pioneer Village Donations $ (5,000) $ (5,000) $ (1,036) $ (1,000) Youth Interpreter Program $ (1,000) $ (1,000) $ (1,699) $ (1,700) Total Operating Revenue $ (846,095) $ (907,195) $ (966,573) $ (978,075) 8% Total Operating Expenditures $ 841,395 $ 907,195 $ 826,619 $ 978,075 8% Total Net Operating (Surplus) Deficit $ (4,700) $ $ (139,954) $ Summer Labour Program Revenue Summer Experience Program $ $ $ $ Young Canada Works Canadian Museum Association $ $ $ (7,957) $ Canada Summer Jobs $ $ $ (6,036) $ YMCA Summer Work Student Exchange $ $ $ (3,872) $ Summer Job Service $ $ $ $ Rural Summer Jobs $ $ $ $ CFDC Mgr Fundraising $ $ $ (2,392) $ Total Summer Labour Program Revenue $ $ $ (20,258) $ Total Summer Labour Program Expenditures $ $ $ 53,687 $ Total Net Operating (Surplus) Deficit $ $ $ 33,429 $ Page 125 of 327

126 The County of Peterborough Lang Pioneer Village 2015 Preliminary Actuals % Change Expenditures Museum Manager Museum Manager Salaries $ 60,700 $ 62,000 $ 7,459 $ 63,097 Museum Manager CPP $ 2,400 $ 2,500 $ 218 $ 2,480 Museum Manager EI $ 1,100 $ 1,200 $ 180 $ 1,139 Museum Manager OMERS $ 7,600 $ 7,800 $ 41 $ 7,849 Museum Manager EHT $ 1,500 $ 1,500 $ 154 $ 1,478 Museum Manager WSIB $ 300 $ 300 $ 28 $ 273 Museum Manager Vacation Pay $ 8,500 $ 8,600 $ $ 8,743 Museum Manager Stat Holidays $ 3,800 $ 3,900 $ $ 3,934 Museum Manager EHC& Semi Private $ 3,900 $ 3,700 $ 3,238 $ 3,670 Museum Manager Dental $ 1,500 $ 1,500 $ 1,626 $ 1,632 Museum Manager Life Insurance $ 600 $ 700 $ $ 701 Museum Manager Disability Ins. $ 2,500 $ 2,700 $ $ 3,105 Museum Manager $ 94,400 $ 96,400 $ 12,944 $ 98,101 2% Assistant Manager Assistant Manager Salaries $ 53,700 $ 54,800 $ 22,386 $ 55,764 Assistant Manager CPP $ 2,400 $ 2,500 $ 1,110 $ 2,480 Assistant Manager EI $ 1,100 $ 1,200 $ 620 $ 1,139 Assistant Manager OMERS $ 5,700 $ 5,900 $ 2,161 $ 5,912 Assistant Manager EHT $ 1,200 $ 1,200 $ 505 $ 1,221 Assistant Manager WSIB $ 3,900 $ 3,700 $ 93 $ 225 Assistant Manager Vacation Pay $ 3,500 $ 3,600 $ 1,377 $ 3,613 Assistant Manager Stat Holidays $ 3,200 $ 3,200 $ 1,528 $ 3,252 Assistant Manager EHC& Semi Private $ 1,500 $ 1,500 $ 3,238 $ 3,670 Assistant Manager Dental $ 300 $ 1,050 $ 1,626 $ 1,632 Assistant Manager Life Insurance $ 500 $ 600 $ 86 $ 581 Assistant Manager Disability Ins. $ 2,100 $ 2,200 $ 398 $ 2,566 Assistant Manager $ 79,100 $ 81,450 $ 35,129 $ 82,056 1% Visitor Experience Coordinator P/T Visitor Experience Coordinator Salaries $ 43,900 $ 49,600 $ 47,822 $ 50,394 P/T Visitor Experience Coordinator CPP $ 2,000 $ 2,100 $ 2,441 $ 2,082 P/T Visitor Experience Coordinator EI $ 1,000 $ 1,100 $ 1,287 $ 1,048 P/T Visitor Experience Coordinator OMERS $ 4,200 $ 4,300 $ 4,456 $ 4,313 P/T Visitor Experience Coordinator EHT $ 900 $ 900 $ 1,048 $ 888 P/T Visitor Experience Coordinator WSIB $ 200 $ 200 $ 193 $ 164 P/T Visitor Experience Coordinator Vacation $ $ $ 2,459 $ P/T Visitor Experience Coordinator Stat Holidays $ $ $ 192 $ P/T Visitor Experience Coordinator Vacation Pay (% Of W$ 2,700 $ 2,700 $ $ 2,733 P/T Visitor Experience Coordinator Stat Holidays $ 2,300 $ 2,400 $ 2,496 $ 2,365 Visitor Experience Coordinator $ 57,200 $ 63,300 $ 62,395 $ 63,987 1% Page 126 of 327

127 The County of Peterborough Lang Pioneer Village 2015 Preliminary Actuals % Change Administrative/Volunteer Coordinator Administrative/Volunteer Coordinator. Salaries $ 36,200 $ 37,000 $ 42,794 $ 38,693 Administrative/Volunteer Coordinator. CPP $ 1,900 $ 1,900 $ 2,203 $ 1,978 Administrative/Volunteer Coordinator. EI $ 1,000 $ 1,000 $ 1,161 $ 1,000 Administrative/Volunteer Coordinator OMERS $ 3,400 $ 3,500 $ 4,190 $ 3,632 Administrative/Volunteer Coordinator. EHT $ 800 $ 900 $ 936 $ 847 Administrative/Volunteer Coordinator. WSIB $ 200 $ 200 $ 173 $ 156 Administrative/Volunteer Coordinator Vacation Pay $ 2,400 $ 2,400 $ 2,547 $ 2,507 Administrative/Volunteer Coordinator Stat Holidays $ 2,200 $ 2,200 $ 2,566 $ 2,256 Administrative/Volunteer Coordinator. EHC& Semi Private $ 3,900 $ 3,700 $ 1,131 $ 3,670 Administrative/Volunteer Coordinator. Dental $ 1,500 $ 1,500 $ 717 $ 1,632 Administrative/Volunteer Coordinator. Life Ins $ 400 $ 400 $ 366 $ 401 Administrative/Volunteer Coordinator. Disability Ins. $ 1,400 $ 1,500 $ 1,499 $ 1,781 Administrative/Volunteer Coordinator $ 55,300 $ 56,200 $ 60,283 $ 58,554 4% Permanent Part Time P/T Permanent Salaries $ 120,200 $ 129,800 $ 161,756 $ 131,082 P/T Permanent CPP $ 6,000 $ 6,100 $ 7,906 $ 6,132 P/T Permanent EI $ 3,200 $ 3,300 $ 4,607 $ 3,261 P/T Permanent OMERS $ 8,700 $ 8,900 $ 7,409 $ 8,938 P/T Permanent EHT $ 2,400 $ 2,400 $ 3,581 $ 2,416 P/T Permanent WSIB $ 500 $ 500 $ 801 $ 446 Permanent PartTime Vacation $ $ 2,000 $ 5,406 $ 3,900 P/T Permanent Vacation Pay (% Of Wages) $ 13,300 $ 13,500 $ 8,354 $ 13,627 P/T Permanent Stat Holidays $ 3,800 $ 3,900 $ 9,233 $ 3,932 Permanent Part Time $ 158,100 $ 170,400 $ 209,052 $ 173,733 2% Other Wages Seasonal P/T Other Seasonal Salaries $ 75,600 $ 78,900 $ 91,871 $ 81,752 P/T Other Seasonal CPP $ 3,800 $ 3,900 $ 3,303 $ 3,958 P/T Other Seasonal EI $ 2,000 $ 2,100 $ 2,558 $ 2,104 P/T Other Seasonal OMERS $ $ 1,850 $ 437 $ 800 P/T Other Seasonal EHT $ 1,500 $ 1,600 $ 1,895 $ 1,559 P/T Other Seasonal WSIB $ 300 $ 300 $ 343 $ 288 P/T Other Seasonal Vacation Pay (% Of Wages) $ 3,800 $ 3,900 $ 4,224 $ 3,998 P/T Other Seasonal Stat Holidays $ 2,800 $ 2,900 $ 1,359 $ 2,951 Other Wages Seasonal $ 89,800 $ 95,450 $ 105,990 $ 97,410 2% Page 127 of 327

128 The County of Peterborough Lang Pioneer Village 2015 Preliminary Actuals % Change Mill Expenditures P/T Mill Guide Salaries $ 6,500 $ 6,600 $ 4,820 $ 6,815 P/T Mill Guide CPP $ 400 $ 400 $ $ 337 P/T Mill Guide EI $ 200 $ 200 $ 146 $ 179 P/T Mill Guide EHT $ 200 $ 200 $ 108 $ 133 P/T Mill Guide WSIB $ 100 $ 100 $ 20 $ 25 P/T Mill Guide Vacation Pay (% Of Wages) $ 700 $ 700 $ 594 $ 681 P/T Mill Guide Stat Holidays $ 400 $ 200 $ 132 $ 354 Mill Repairs & Maintenance $ 1,000 $ 1,000 $ 1,296 $ 1,400 Mill Insurance O.R.C.A. $ 4,000 $ 4,000 $ 2,393 $ 4,000 Mill Property Taxes O.R.C.A. $ 380 $ 380 $ 496 $ 380 Mill Expenditures $ 13,880 $ 13,780 $ 10,006 $ 14,304 4% LPV Administrative Expenses Furn. Machine Rprs & Maintenance $ 500 $ 500 $ $ 500 Non Capital Acquisitions $ $ 22,000 $ $ Advertising $ 1,300 $ 1,000 $ 359 $ 500 Gift Shop Expense $ 2,000 $ 1,500 $ 1,094 $ 1,500 IT Hardware $ 2,300 $ 3,000 $ 2,910 $ 1,500 Software $ 3,250 $ 3,000 $ 3,676 $ 3,800 Postage $ 1,000 $ 1,200 $ 760 $ 1,000 Photo Copies $ 6,000 $ 6,000 $ 5,198 $ 5,500 Office Supplies $ 2,000 $ 2,000 $ 1,555 $ 2,000 Telephone $ 7,000 $ 7,000 $ 6,980 $ 8,000 Police Record Check Fees $ 400 $ 500 $ 655 $ 1,000 Insurance $ 5,655 $ 5,655 $ 12,733 $ 33,900 Audit Financial $ 900 $ 900 $ 1,496 $ 2,000 LPV Interest & Penalties $ 50 $ 100 $ 219 $ 100 Courier\Fax $ 500 $ 1,000 $ 575 $ 1,000 Internet Access $ 4,500 $ 4,500 $ 4,920 $ 4,500 Accommodation $ 1,000 $ 1,000 $ 599 $ 700 Staff Development $ 4,000 $ 4,000 $ 5,683 $ 6,000 Meals $ 1,500 $ 1,500 $ 1,805 $ 1,500 Receptions $ 2,000 $ 1,500 $ 1,167 $ 1,500 Staff Travel/Car Rental $ 4,200 $ 3,500 $ 1,621 $ 3,000 Cash over/short $ $ $ 142 $ Penny Rounding $ $ $ (1) $ Bank Charges $ 4,400 $ 4,000 $ 4,198 $ 4,000 LPV Administrative Expenses $ 54,455 $ 75,355 $ 58,343 $ 83,500 11% Page 128 of 327

129 The County of Peterborough Lang Pioneer Village 2015 Preliminary Actuals % Change Facilities Coordinator Facilities Coordinator Salaries $ 45,600 $ 50,400 $ 47,624 $ 51,700 Facilities Coordinator CPP $ 2,300 $ 2,600 $ 2,431 $ 2,616 Facilities Coordinator EI $ 1,200 $ 1,300 $ 1,187 $ 1,245 Facilities Coordinator OMERS $ 4,300 $ 4,700 $ 4,507 $ 4,799 Facilities Coordinator EHT $ 1,000 $ 1,100 $ 1,026 $ 1,099 Facilities Coordinator WSIB $ 300 $ 300 $ 189 $ 289 Facilities Coordinator Vacation Pay $ 2,100 $ 2,400 $ 2,565 $ 2,433 Facilities Coordinator Stat Holidays $ 2,500 $ 2,700 $ 2,768 $ 2,687 Facilities Coordinator EHC& Semi Private $ 3,900 $ 3,700 $ 3,238 $ 3,670 Facilities Coordinator Dental $ 1,500 $ 1,500 $ 1,626 $ 1,632 Facilities Coordinator Life Insurance $ 400 $ 500 $ 399 $ 480 Facilities Coordinator Disability Ins. $ 1,600 $ 1,800 $ 1,648 $ 2,120 Facilities Coordinator $ 66,700 $ 73,000 $ 69,209 $ 74,769 2% Maintenance Grounds Maintenance $ 5,300 $ 17,500 $ 6,116 $ 17,500 Interpretation Building Maintenance $ 3,000 $ 5,000 $ 4,422 $ 5,000 Electrical $ 300 $ 5,500 $ 2,809 $ 1,500 Plumbing $ 400 $ 300 $ 384 $ 300 Environmental Control Equipment $ 2,000 $ 1,000 $ 3,937 $ 2,500 Janitorial Supplies $ 1,500 $ 1,000 $ 2,060 $ 1,500 Hydro & Heat $ 15,000 $ 18,000 $ 26,584 $ 25,000 Security $ 750 $ 800 $ 530 $ 500 Water/Septic System $ 500 $ 1,200 $ 634 $ 1,200 Staff Costume/Uniform $ 1,500 $ 1,800 $ 1,910 $ 2,000 Maintenance $ 30,250 $ 52,100 $ 49,385 $ 57,000 9% Cost Of Sales Articles For Sale $ 20,000 $ 18,000 $ 18,046 $ 16,000 Food Booth (Cost Of Food) $ 8,500 $ 8,500 $ 7,828 $ 8,500 Cheese (Cost Of Cheese For Sale) $ 1,500 $ 500 $ 680 $ 700 Hotel Food Supplies $ 3,000 $ 3,000 $ 2,709 $ 3,000 Cost Of Sales $ 33,000 $ 30,000 $ 29,264 $ 28,200 (6%) Village Misc. Expenses Restored Building Maintenance $ 2,000 $ 3,000 $ 2,223 $ 4,500 Maintenance Vehicle $ 500 $ 1,500 $ 1,506 $ 1,500 Equipment Maintenance $ 6,000 $ 4,000 $ 2,853 $ 4,000 Drinking Water Solutions Program $ 5,500 $ 5,000 $ 5,577 $ 5,000 Animal Food & Vet Service $ 600 $ 600 $ 492 $ 1,000 Gas Vehicle $ 1,500 $ 1,000 $ 1,194 $ 1,200 Page 129 of 327

130 The County of Peterborough Lang Pioneer Village 2015 Preliminary Actuals Booth Building Maintenance $ 1,000 $ 850 $ 292 $ 350 Insurance Vehicle $ 410 $ 400 $ 435 $ 500 Workshop Expenses $ 700 $ 700 $ 687 $ 700 Conservation Supplies $ 750 $ 500 $ 584 $ 500 Exhibit Supplies And Materials $ 1,000 $ 2,500 $ 1,004 $ 2, % Change Village Misc. Expenses $ 19,960 $ 20,050 $ 16,848 $ 21,750 8% Curatorial Expenses Periodicals, Subscriptions $ 50 $ 50 $ $ Curatorial Supplies $ 300 $ 175 $ 19 $ Books, Slides, Manuals $ 200 $ 100 $ $ Photographic Equip. & Supplies $ 100 $ 100 $ 32 $ Cataloguing Supplies & Equipment $ 50 $ 50 $ $ 500 Memberships $ 800 $ 1,025 $ 1,097 $ 1,000 Curatorial Expenses $ 1,500 $ 1,500 $ 1,148 $ 1,500 0% Events & Activities Expenses Teaching Materials & Supplies $ 250 $ 1,000 $ 519 $ 500 Special Events Supplies $ 10,000 $ 4,000 $ 6,976 $ 5,000 Special Events Activities $ 13,000 $ 6,000 $ 1,597 $ 10,000 Rural Economic Development Expenditures $ $ $ $ 45,000 Celebrate Ontario $ $ $ 38,521 $ Volunteer Appreciation $ 3,000 $ 2,000 $ 1,702 $ 2,500 Volunteer Training $ 1,500 $ 500 $ 430 $ 500 Volunteer Refreshments $ 2,000 $ 1,500 $ 1,247 $ 1,500 Workshop Facilitator Fees $ 2,500 $ 7,500 $ 275 $ 3,000 Volunteer Recognition $ $ 100 $ $ Craft /Demonstration Material $ 1,000 $ 1,500 $ 1,205 $ 1,100 Events & Activities Expenses $ 33,250 $ 24,100 $ 52,473 $ 69, % Advertising & Publicity Web Development $ 1,000 $ 500 $ 350 $ 500 Special Advertising $ 5,000 $ 2,000 $ 2,878 $ 2,500 Brochures, Posters, Signs $ 25,000 $ 6,000 $ 19,409 $ 15,000 Television, Radio, Newspaper $ 22,500 $ 45,000 $ 26,659 $ 35,110 Photographic Services $ $ $ 4,700 $ Advertising Signage Program $ 1,000 $ 610 $ 153 $ 1,000 Advertising & Publicity $ 54,500 $ 54,110 $ 54,149 $ 54,110 0% Page 130 of 327

131 The County of Peterborough Lang Pioneer Village 2015 Expenditures Summer Labour Programs Preliminary Actuals % Change Young Canada Works (CMA) Y.C.W. Salaries $ $ $ 14,197 $ Y.C.W. CPP $ $ $ 581 $ Y.C.W. EI $ $ $ 395 $ Y.C.W. EHT $ $ $ 293 $ Y.C.W. WSIB $ $ $ 58 $ Y.C.W. Vacation Pay (% Of Wages) $ $ $ 577 $ Y.C.W. Stat Holiday $ $ $ 227 $ Young Canada Works (CMA) $ $ $ 16,325 $ 0% CFDC Records MGMT Intern CFDC Records Mgmt. Intern Salaries $ $ $ 11,671 $ CFDC Records Mgmt. Intern CPP $ $ $ 558 $ CFDC Records Mgmt. Intern EI $ $ $ 332 $ CFDC Records Mgmt. Intern EHT $ $ $ 246 $ CFDC Records Mgmt. Intern WSIB $ $ $ 45 $ CFDC Records Mgmt. Intern P/T Stat Holiday $ $ $ 463 $ CFDC Records Mgmt. Intern Vacation Pay (% Of Wages) $ $ $ 485 $ CFDC Records MGMT Intern $ $ $ 13,801 $ 0% Summer Career Placement Summer Career Salaries $ $ $ 16,917 $ Summer Career CPP $ $ $ 631 $ Summer Career EI $ $ $ 469 $ Summer Career EHT $ $ $ 347 $ Summer Career WSIB $ $ $ 68 $ Summer Career P/T Stat Holiday $ $ $ 216 $ Summer Career Vacation Pay (% Of Wages) $ $ $ 685 $ Summer Career Placement $ $ $ 19,335 $ 0% YMCA Exchange Program Y.M.C.A. ExchangeSalary $ $ $ 3,872 $ Y.M.C.A. Exchange EI $ $ $ 106 $ Y.M.C.A. Exchange EHT $ $ $ 79 $ Y.M.C.A. Exchange WSIB $ $ $ 15 $ Y.M.C.A. Exchange Vacation Pay(% Of Wages) $ $ $ 155 $ YMCA Exchange Program $ $ $ 4,226 $ 0% Page 131 of 327

132 The County of Peterborough Lang Pioneer Village 2015 Tangible Capital Assets (TCA) Preliminary Actuals % Change Revenue Tax Requirement LPV TCA $ (91,500) $ (69,721) $ (69,721) $ (49,919) Total TCA Revenue $ (91,500) $ (69,721) $ (69,721) $ (49,919) (28%) Total TCA Disbursements $ 32,251 $ 32,300 $ 59,805 $ 32,300 0% Total Net TCA (Surplus) Deficit $ (59,249) $ (37,421) $ (9,916) $ (17,619) (53%) Disbursements LPV TCA Mill TCA $ 58,500 $ 20,000 $ 14,339 $ LPV Mtce TCA Expense $ 75,000 $ 74,500 $ 70,601 $ 24,500 LPV Equipment $ $ $ 8,919 $ 75,000 LPV TCA $ 133,500 $ 94,500 $ 93,859 $ 99,500 5% Amortization Amort Expense Facilities $ 29,951 $ 30,000 $ 31,170 $ 30,000 Amort Expense Equipment $ $ $ 598 $ Amort Expense Equipment $ 2,300 $ 2,300 $ 2,293 $ 2,300 Amortization $ 32,251 $ 32,300 $ 34,062 $ 32,300 0% TCA Clearing TCA Clearing $ (133,500) $ (94,500) $ (67,319) $ (99,500) TCA Clearing $ (133,500) $ (94,500) $ (67,319) $ (99,500) 5% Gain or Loss on TCA Disposal $ $ $ (797) $ Gain or Loss on TCA Disposal $ $ $ (797) $ 0% Page 132 of 327

133 The County of Peterborough Lang Pioneer Village 2015 Change In Accumulated Surplus Preliminary Actuals % Change Contribution From Reserve Cf LPV $ (76,500) $ (24,779) $ $ Contribution From Reserve $ $ $ (24,779) $ (64,581) Total Transfers from Reserves $ (76,500) $ (24,779) $ (24,779) $ (64,581) 161% Contribution To Reserve Operating $ 4,700 $ $ $ Contribution To Reserve Operating $ $ $ 64,581 $ 15,000 LPV AdministrativeContribution To Reserve Capital $ 7,000 $ $ LPV Mtce Contribution To Reserve Capital Replacemen $ 27,500 $ $ $ Total Transfers to Reserves $ 39,200 $ $ 64,581 $ 15,000 0% Net Transfers to and (from) Reserves $ (37,300) $ (24,779) $ 39,802 $ (49,581) 100% Change in TCA $ 101,249 $ 62,200 $ 34,054 $ 67,200 Change in Accum. Surplus Invested in TCA $ 101,249 $ 62,200 $ 34,054 $ 67,200 8% Total Surplus to (Deficit from) Accum. Surplus $ 63,949 $ 37,421 $ 73,856 $ 17,619 (53%) Total LPV Revenue $ (1,014,095) $ (1,001,695) $ (1,081,331) $ (1,092,575) 9% Total LPV Expenditures $ 1,014,095 $ 1,001,695 $ 1,038,746 $ 1,092,575 9% Total Net (Surplus) Deficit $ $ $ (42,585) $ Tax Requirement Analysis Tax Requirement $ (704,945) $ (748,916) $ (780,739) Tax $ Increase(Decrease) Over Previous Year's $ 38,591 $ 43,971 $ 31,823 Page 133 of 327

134 The County of Peterborough Lang Pioneer Village Notes: Operating Revenue Celebrate Ontario $ (5,355) 0% holdback release Museum Operating Grant $ (53,000) CanadianMuseum Operating Grant (CMOG) RED Rural Economic Development Funding $ (45,000) 50% funding for ag. Programming Expenditures LPV Administrative Expenses Software $ 3,800 Microsoft Licensing $3,800 Internet Access $ 4,500 Based on new fiber rates Events & Activities Expenses Rural Economic Development Expenditures $ 45,000 Funded by Rural Economic Development funds Tangible Capital Assets (TCA) Disbursements LPV TCA LPV Mtce TCA Expense $ 24,500 LPV Equipment $ 75,000 Jacquard Loom viewing platform ($23,500 funding carried forward from 2014 to complete) Steam Engine Rebuild ($41,081 funding carried forward through reserve from 2014 to compete rebuild) Change In Accumulated Surplus Contribution From Reserve $ (64,581) Funding carried forward of unspent from 2014 through reserve to complete, Jacquard Loom viewing platform $23,500, Steam Engine rebuild $41,081. Page 134 of 327

135 The County of Peterborough Tourism 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (4,450) $ (3,900) $ (3,900) $ (5,500) 41% Total Operating Expenditures $ 4,450 $ 3,900 $ 796 $ 3,500 (10%) Total Net Operating (Surplus) Deficit $ $ $ (3,104) $ (2,000) Expenditures Tourism Operating Expenses $ 4,450 $ 3,900 $ 796 $ 3,500 (10%) Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ 0% Total Transfers to Reserves $ $ $ $ 2,000 0% Net Transfers to and (from) Reserves $ $ $ $ 2,000 0% Change in Accum.Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum.Surplus $ $ $ $ 2,000 0% Total Tourism Revenue $ (4,450) $ (3,900) $ (3,900) $ (5,500) 41% Total Tourism Expenditures $ 4,450 $ 3,900 $ 796 $ 5,500 41% Total Net (Surplus) Deficit $ $ $ (3,104) $ Page 135 of 327

136 The County of Peterborough Tourism 2015 Operating Revenue Preliminary Actuals % Change Tax Requirement $ (4,450) $ (3,900) $ (3,900) $ (5,500) Total Operating Revenue $ (4,450) $ (3,900) $ (3,900) $ (5,500) 41% Total Operating Expenditures $ 4,450 $ 3,900 $ 796 $ 3,500 (10%) Total Net Operating (Surplus) Deficit $ $ $ (3,104) $ (2,000) Expenditures Maintenance Trail $ 1,900 $ 2,200 $ $ 2,000 Advertising $ 1,500 $ 800 $ 453 $ 700 Printing $ 200 $ 100 $ $ 100 Office Supplies $ 100 $ 100 $ 32 $ 100 Telephone $ 100 $ 100 $ $ Mileage/Car Rental $ 450 $ 400 $ 312 $ 400 Signs $ 200 $ 200 $ $ 200 Tourism Operating Expenses $ 4,450 $ 3,900 $ 796 $ 3,500 (10%) Change In Accumulated Surplus Contribution From Reserve $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% Contribution to Reserve $ $ $ $ 2,000 Total Transfers to Reserves $ $ $ $ 2,000 0% Net Transfers to and (from) Reserves $ $ $ $ 2,000 0% Change in Accum.Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum.Surplus $ $ $ $ 2,000 Total Tourism Revenue $ (4,450) $ (3,900) $ (3,900) $ (5,500) 41% Total Tourism Expenditures $ 4,450 $ 3,900 $ 796 $ 5,500 41% Total Net (Surplus) Deficit $ $ $ (3,104) $ Tax Requirement Analysis Tax Requirement $ (4,450) $ (3,900) $ (5,500) Tax $ Increase(Decrease) Over Previous Year's $ (950) $ (550) $ 1,600 Page 136 of 327

137 The County of Peterborough Land Division 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (176,875) $ (135,625) $ (183,254) $ (147,100) 8% Total Operating Expenditures $ 176,595 $ 160,115 $ 205,566 $ 164,706 3% Total Net Operating (Surplus) Deficit $ (280) $ 24,490 $ 22,312 $ 17,606 Expenditures Land Division Labour $ 73,000 $ 74,200 $ 118,073 $ 75,156 1% Land Division Operating Expenses $ 93,575 $ 77,665 $ 82,809 $ 82,350 6% Land Division Committee $ 10,020 $ 8,250 $ 4,684 $ 7,200 (13%) Change In Accumulated Surplus Total Transfers from Reserves $ $ (24,490) $ (24,490) $ (17,606) (28%) Total Transfers to Reserves $ 280 $ $ $ 0% Net Transfers to and (from) Reserves $ 280 $ (24,490) $ (24,490) $ (17,606) (28%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 280 $ (24,490) $ (24,490) $ (17,606) (28%) Total Land Division Revenue $ (176,875) $ (160,115) $ (207,744) $ (164,706) 3% Total Land Division Expenditures $ 176,875 $ 160,115 $ 205,566 $ 164,706 3% Total Net (Surplus) Deficit $ $ $ (2,178) $ Tax Requirement Analysis Tax Requirement $ $ $ Tax $ Increase(Decrease) Over Previous Year's $ $ $ Page 137 of 327

138 The County of Peterborough Land Division 2015 Operating Preliminary Actuals % Change Revenue Land Division Recoveries $ (8,125) $ (2,500) $ (50,629) $ (3,100) Severances Land Division $ (168,750) $ (133,125) $ (132,625) $ (144,000) Total Operating Revenue $ (176,875) $ (135,625) $ (183,254) $ (147,100) 8% Total Operating Expenditures $ 176,595 $ 160,115 $ 205,566 $ 164,706 3% Total Net Operating (Surplus) Deficit $ (280) $ 24,490 $ 22,312 $ 17,606 Expenditures Labour Land Division Salaries $ 45,400 $ 46,300 $ 78,272 $ 46,979 Land Division CPP $ 2,500 $ 2,500 $ 3,982 $ 2,529 Land Division EI $ 1,100 $ 1,200 $ 1,971 $ 1,162 Land Division OMERS $ 4,800 $ 4,900 $ 8,531 $ 4,927 Land Division EHT $ 1,100 $ 1,100 $ 1,732 $ 1,098 Land Division WSIB $ 1,300 $ 1,300 $ 1,990 $ 1,261 Land Division Vacation Pay $ 6,300 $ 6,400 $ 5,831 $ 6,481 Land Division Stat Holidays $ 2,800 $ 2,900 $ 3,540 $ 2,873 Land Division EHC & Semi Private $ 4,800 $ 4,600 $ 6,947 $ 4,539 Land Division Dental $ 700 $ 700 $ 1,536 $ 720 Land Division Life Insurance $ 500 $ 500 $ 780 $ 512 Land Division Disability Ins. $ 1,700 $ 1,800 $ 2,962 $ 2,075 Land Division Labour $ 73,000 $ 74,200 $ 118,073 $ 75,156 1% Land Division Operating Expenses Advertising $ 2,200 $ 2,500 $ 2,363 $ 2,200 Software $ 410 $ 450 $ 414 $ 500 Legal $ 3,000 $ 3,000 $ 2,726 $ 2,000 Postage $ 1,400 $ 1,000 $ 1,179 $ 1,300 Photo Copies & Micro Film $ 1,300 $ 2,300 $ 3,016 $ 2,400 Office Supplies $ 1,000 $ 400 $ 201 $ 300 Telephone $ 500 $ 500 $ 371 $ 450 Criminal Background Checks $ $ $ 25 $ Audit $ 315 $ 315 $ 170 $ 300 Courier $ 200 $ 200 $ 20 $ 100 Accommodation $ 800 $ 600 $ $ 500 Conventions $ 1,500 $ 1,000 $ $ 800 Staff Training $ 200 $ 300 $ $ 300 Meals $ 500 $ 500 $ 140 $ 400 Page 138 of 327

139 The County of Peterborough Land Division 2015 Preliminary Actuals Memberships $ 500 $ 600 $ 351 $ 600 Mileage/Car Rental $ 500 $ 500 $ $ 400 Seminar Registration $ 400 $ 400 $ $ 400 Travel/Parking $ 100 $ 100 $ $ 100 Billable/Recoverable Expenses $ $ $ 13 $ Internal Transfers $ 78,750 $ 63,000 $ 71,820 $ 69, % Change Land Division Operating Expenses $ 93,575 $ 77,665 $ 82,809 $ 82,350 6% Land Division Committee Land Div. Comm. Per Diem $ 5,000 $ 4,000 $ 2,493 $ 3,000 Land Div. Comm. CPP $ 100 $ 100 $ 19 $ 100 Land Div. Comm. EHT $ 100 $ 100 $ 32 $ 100 Land Div. Comm. Insurance $ 920 $ 950 $ 944 $ 1,100 Land Div. Comm. Accommodation $ 1,000 $ 800 $ $ 800 Land Div. Comm. Registration $ 900 $ 900 $ $ 900 Land Div. Comm. Meals $ 400 $ 400 $ 454 $ 400 Land Div. Comm. Mileage $ 1,500 $ 900 $ 741 $ 700 Land Div. Comm. Travel/Parking $ 100 $ 100 $ $ 100 Land Division Committee $ 10,020 $ 8,250 $ 4,684 $ 7,200 (13%) Change In Accumulated Surplus Contrib. From Res Land Div. R.F. $ $ (24,490) $ Contrib. From Res $ $ $ (24,490) $ (17,606) Total Transfers from Reserves $ $ (24,490) $ (24,490) $ (17,606) (28%) Contribution To Reserve Operating $ 280 $ $ $ Total Transfers to Reserves $ 280 $ $ $ 0% Net Transfers to and (from) Reserves $ 280 $ (24,490) $ (24,490) $ (17,606) (28%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 280 $ (24,490) $ (24,490) $ (17,606) (28%) Total Land Division Revenue $ (176,875) $ (160,115) $ (207,744) $ (164,706) 3% Total Land Division Expenditures $ 176,875 $ 160,115 $ 205,566 $ 164,706 3% Total Net (Surplus) Deficit $ $ $ (2,178) $ Tax Requirement Analysis Tax Requirement $ $ $ Tax $ Increase(Decrease) Over Previous Year's $ $ $ Page 139 of 327

140 The County of Peterborough Land Division Notes: Operating Revenue Severances Land Division $ (144,000) 110 applications at $1,275 each includes application fee ($900) and deed stamping fee ($375) plus 10 "Retained" Deed Stamping (@ $375) Expenditures Land Division Operating Expenses Software $ 500 $500 for Microsoft License Internal Transfers $ 69,300 $15 to Public Works, $284 to Planning, $135 to GIS, and $196 to Corp (clerical) per app. based on 110 applications Page 140 of 327

141 The County of Peterborough Planning 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (609,400) $ (651,200) $ (659,531) $ (695,571) 7% Total Operating Expenditures $ 608,000 $ 652,800 $ 581,994 $ 692,186 6% Total Net Operating (Surplus) Deficit $ (1,400) $ 1,600 $ (77,537) $ (3,385) Expenditures Planning Labour $ 548,200 $ 591,800 $ 539,448 $ 605,186 2% Planning Operating Expenses $ 44,800 $ 46,000 $ 42,546 $ 72,000 57% Peer Review Expenses $ 15,000 $ 15,000 $ $ 15,000 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ (1,600) $ (1,600) $ (1,615) 1% Total Transfers to Reserves $ 1,400 $ $ $ 5,000 0% Net Transfers to and (from) Reserves $ 1,400 $ (1,600) $ (1,600) $ 3,385 (312%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 1,400 $ (1,600) $ (1,600) $ 3,385 (312%) Total Planning Revenue $ (609,400) $ (652,800) $ (661,131) $ (697,186) 7% Total Planning Expenditures $ 609,400 $ 652,800 $ 581,994 $ 697,186 7% Total Net (Surplus) Deficit $ $ $ (79,137) $ Tax Requirement Analysis Tax Requirement $ (516,300) $ (546,400) $ (583,331) Tax $ Increase(Decrease) Over Previous Year's $ 34,605 $ 30,100 $ 36,931 Page 141 of 327

142 The County of Peterborough Planning 2015 Operating Preliminary Actuals % Change Revenue Tax Requirement Planning Operating $ (516,300) $ (546,400) $ (546,400) $ (583,331) Planning Municipal $ $ $ (31,600) $ Planning Provincial $ $ $ (26,933) $ (26,000) Sales Planning $ (20,500) $ (15,500) $ (22,148) $ (15,000) Planning Internal Transfers $ (35,500) $ (28,400) $ (32,376) $ (56,240) Planning Peer Review Recovery $ (15,000) $ (15,000) $ $ (15,000) Planning Recoveries $ (22,100) $ (45,900) $ (74) $ Total Operating Revenue $ (609,400) $ (651,200) $ (659,531) $ (695,571) 7% Total Operating Expenditures $ 608,000 $ 652,800 $ 581,994 $ 692,186 6% Total Net Operating (Surplus) Deficit $ (1,400) $ 1,600 $ (77,537) $ (3,385) Expenditures Labour Planning Salaries $ 356,200 $ 388,800 $ 358,033 $ 395,830 Planning CPP $ 13,300 $ 14,700 $ 12,889 $ 15,044 Planning EI $ 6,200 $ 6,800 $ 6,314 $ 6,924 Planning OMERS $ 43,600 $ 47,400 $ 49,607 $ 48,184 Planning EHT $ 8,200 $ 8,900 $ 8,182 $ 9,045 Planning WSIB $ 8,200 $ 8,900 $ 7,972 $ 8,976 Planning Vacation Pay $ 41,200 $ 43,200 $ 38,884 $ 44,125 Planning Stat Holidays $ 21,800 $ 23,400 $ 18,852 $ 23,881 Planning EHC & Semi Private $ 24,100 $ 23,000 $ 16,803 $ 23,020 Planning Dental $ 8,700 $ 8,900 $ 7,424 $ 9,793 Planning Life Insurance $ 3,300 $ 3,700 $ 3,024 $ 3,948 Planning Disability Ins. $ 13,400 $ 14,100 $ 11,464 $ 16,416 Planning Labour $ 548,200 $ 591,800 $ 539,448 $ 605,186 2% Planning Operating Expenses Advertising $ 4,500 $ 5,500 $ 6,325 $ 6,000 IT Hardware $ 1,000 $ 3,000 $ 3,172 $ 3,100 Software $ 3,100 $ 3,000 $ 2,173 $ 3,000 Legal $ 5,000 $ 5,000 $ 8,167 $ 5,000 Postage $ 500 $ 1,000 $ 596 $ 800 Printing $ 300 $ 200 $ 92 $ 200 Page 142 of 327

143 The County of Peterborough Planning 2015 Preliminary Actuals % Change Photo Copies & Micro Film $ 2,300 $ 2,300 $ 2,853 $ 2,400 Subscriptions $ 200 $ 100 $ $ Office Supplies $ 1,500 $ 1,100 $ 1,283 $ 1,100 Telephone $ 1,700 $ 2,000 $ 2,907 $ 3,000 Criminal Background Checks $ $ $ 198 $ Audit $ 500 $ 500 $ 585 $ 600 Planning Interest & Penalties $ $ $ 15 $ Consultant Fees $ 5,000 $ 5,000 $ 3,000 $ 30,000 Courier $ 400 $ 400 $ 52 $ 200 Internet Access $ 500 $ 500 $ $ Accommodation $ 2,000 $ 2,000 $ 1,858 $ 2,100 Conventions $ 1,100 $ 1,100 $ 661 $ 1,100 Staff Training $ 1,200 $ 1,200 $ 1,171 $ 1,200 Meals $ 1,200 $ 1,300 $ 1,055 $ 1,300 Memberships $ 1,800 $ 1,500 $ 1,230 $ 2,000 Mileage/Car Rental $ 4,000 $ 4,000 $ 3,124 $ 4,000 Seminar Registration $ 1,000 $ 1,000 $ 275 $ 1,000 Travel/Parking $ 2,000 $ 2,000 $ 46 $ 1,600 Billable/Recoverable Expenses $ 1,500 $ $ 1,709 $ Transportation Tomorrow Survey $ 2,000 $ 2,000 $ $ 2,000 MeetingsHall Rental $ 300 $ 200 $ $ 200 Equipment Rental $ 200 $ 100 $ $ 100 Planning Operating Expenses $ 44,800 $ 46,000 $ 42,546 $ 72,000 57% Peer Review Expenses Peer Review Recovery $ 15,000 $ 15,000 $ $ 15,000 Peer Review Expenses $ 15,000 $ 15,000 $ $ 15,000 0% Page 143 of 327

144 The County of Peterborough Planning 2015 Change In Accumulated Surplus Preliminary Actuals % Change Contribution From Reserve Operating $ $ (1,600) $ $ (1,615) Total Transfers from Reserves $ $ (1,600) $ $ (1,615) 1% Contribution To Reserve Operating $ 1,400 $ $ $ 5,000 Total Transfers to Reserves $ 1,400 $ $ $ 5,000 0% Net Transfers to and (from) Reserves $ 1,400 $ (1,600) $ $ 3,385 (312%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 1,400 $ (1,600) $ $ 3,385 (312%) Total Planning Revenue $ (609,400) $ (652,800) $ $ (697,186) 7% Total Planning Expenditures $ 609,400 $ 652,800 $ $ 697,186 7% Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (516,300) $ (546,400) $ (583,331) Tax $ Increase(Decrease) Over Previous Year's $ 34,605 $ 30,100 $ 36,931 Page 144 of 327

145 The County of Peterborough Planning Notes: Operating Revenue Planning Provincial $ (26,000) MOE Grant for Source Water Protection Planning Internal Transfers $ (31,240) Planning Department recovery of $284 per consent application based on 110 applications. Development Charges $ (25,000) For Growth Plan Study to be undertaken by consultant Expenditures Labour Planning Salaries $ 395,830 Includes Senior Planner for full year. Planning Operating Expenses IT Hardware $ 3,100 Planned replacement of 3 x staff computers and peripherals. Software $ 3,000 $2600 Microsoft license Consultant Fees $ 30,000 Change In Accumulated Surplus Growth Allocation Analysis in support of County Official Plan update ($25,000) plus $5,000 for other related costs. Contribution From Reserve Operating $ (1,615) To partially fund the planned replacement of 3 computers Contribution To Reserve Operating $ 5,000 Per reserve plan legal fees for Ontario Municipal Board Page 145 of 327

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147 The County of Peterborough Economic Development 2015 Preliminary Actuals 2015 % Change Operating Total Operating Revenue $ (678,442) $ (691,037) $ (691,037) $ (733,268) 6% Total Operating Expenditures $ 678,442 $ 691,037 $ 687,846 $ 733,268 6% Total Net Operating (Surplus) Deficit $ $ $ (3,191) $ Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ 0% Total Transfers to Reserves $ $ $ $ 0% Net Transfers to and (from) Reserves $ $ $ $ 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ $ $ $ 0% Total Economic Dev. Revenue $ (678,442) $ (691,037) $ (691,037) $ (733,268) 6% Total Economic Dev. Expenditures $ 678,442 $ 691,037 $ 687,846 $ 733,268 6% Total Net (Surplus) Deficit $ $ $ (3,191) $ Tax Requirement Analysis Tax Requirement $ (678,442) $ (691,037) $ (733,268) Tax $ Increase(Decrease) Over Previous Year's $ 556 $ 12,595 $ 42,231 Page 147 of 327

148 The County of Peterborough Economic Development 2015 Operating Preliminary Actuals % Change Revenue Tax Requirement Economic Development Operating $ (678,442) $ (691,037) $ (691,037) $ (733,268) Total Operating Revenue $ (678,442) $ (691,037) $ (691,037) $ (733,268) 6% Expenditures Memberships $ 3,700 $ 3,700 $ 509 $ 3,775 Contribution to Economic Development $ 659,742 $ 672,337 $ 672,337 $ 712,143 Little Lake Music Festival $ 15,000 $ 15,000 $ 15,000 $ 17,350 Broad Base Restructuring $ $ $ $ Total Operating Expenditures $ 678,442 $ 691,037 $ 687,846 $ 733,268 6% Total Net Operating (Surplus) Deficit $ $ $ (3,191) $ Change In Accumulated Surplus Contribution from Economic Development $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% Contribtion to Reserves $ $ $ $ Total Transfers to Reserves $ $ $ $ 0% Net Transfers to and (from) Reserves $ $ $ $ 0% Change in TCA $ $ $ $ Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ $ $ $ 0% Total Economic Dev. Revenue $ (678,442) $ (691,037) $ (691,037) $ (733,268) 6% Total Economic Dev. Expenditures $ 678,442 $ 691,037 $ 687,846 $ 733,268 6% Total Net (Surplus) Deficit $ $ $ (3,191) $ Tax Requirement Analysis Tax Requirement $ (678,442) $ (691,037) $ (733,268) Tax $ Increase(Decrease) Over Previous Year's $ 556 $ 12,595 $ 42,231 Page 148 of 327

149 The County of Peterborough Economic Development 2015 Operating Notes: Expenditures Memberships $ 3,775 Memberships and support of the Greater Peterborough and Kawartha Chambers of Commerce Contribution to Economic Development $ 712,143 As amended Core funding requirement (net of physician recruitment costs) $652,143+ $35K re: Sustainable Peterborough initiative + $25K for TMAC Conference promotion Page 149 of 327

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151 The County of Peterborough County Forest 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit Expenditures County Forest Expenditures Tangible Capital Assets (TCA) Revenue Total TCA Revenue Total TCA Disbursements Total Net TCA (Surplus) Deficit Disbursements TCA Disbursements Amortization TCA Clearing Gain or Loss on TCA Disposal Change In Accumulated Surplus Total Transfers from Reserves Total Transfers to Reserves Net Transfers to and (from) Reserves Change in Accum. Surplus Invested in TCA Total Surplus to (Deficit from) Accum. Surplus Total County Forest Revenue Total County Forest Expenditures Total Net (Surplus) Deficit Tax Requirement Analysis Tax Requirement Tax $ Increase (Decrease) Over Previous Year's $ (57,950) $ (49,750) $ (20,309) $ (25,200) (49%) $ 49,844 $ 59,160 $ 20,196 $ 59,245 0% $ (8,106) $ 9,410 $ (113) $ 34,045 $ 49,844 $ 59,160 $ 20,196 $ 59,245 0% $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ 0% $ (14,086) $ (20,000) $ (20,000) $ (34,045) 70% $ 22,192 $ 10,590 $ 10,590 $ 0 (100%) $ 8,106 $ (9,410) $ (9,410) $ (34,045) 262% $ $ $ $ 0% $ 8,106 $ (9,410) $ (9,410) $ (34,045) 262% $ (72,036) $ (69,750) $ (40,309) $ (59,245) (15%) $ 72,036 $ 69,750 $ 30,786 $ 59,245 (15%) $ $ $ (9,523) $ $ $ $ $ $ $ Page 151 of 327

152 The County of Peterborough County Forest 2015 Operating Preliminary Actuals % Change Revenue County Forests Recoveries ForestTimber Sales Forest Trapping Rights Rentals Forest House Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit $ $ $ (209) $ $ (57,750) $ (49,750) $ (20,000) $ (25,000) $ $ $ (100) $ $ (200) $ $ $ (200) $ (57,950) $ (49,750) $ (20,309) $ (25,200) (49%) $ 49,844 $ 59,160 $ 20,196 $ 59,245 0% $ (8,106) $ 9,410 $ (113) $ 34,045 Expenditures County Forest Expenditures Contract Services Road Maintenance Trails Building Maintenance Office Supplies Insurance Mileage/Car Rental Signage County Forest Expenditures $ 39,484 $ 30,000 $ 11,451 $ 30,000 $ 5,650 $ 5,000 $ 5,000 $ 5,000 $ $ 20,000 $ 12 $ 12,500 $ 2,500 $ 2,500 $ 651 $ 10,000 $ 200 $ 150 $ 395 $ 250 $ 10 $ 10 $ 28 $ 100 $ 1,000 $ 750 $ 971 $ 645 $ 1,000 $ 750 $ 1,688 $ 750 $ 49,844 $ 59,160 $ 20,196 $ 59,245 0% Tangible Capital Assets (TCA) Revenue Total TCA Revenue Total TCA Disbursements Total Net TCA (Surplus) Deficit $ $ $ $ $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ Disbursements TCA Disbursements TCA Disbursements TCA Disbursements Amortization Amortization TCA Clearing TCA Clearing Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ $ $ $ $ 0% $ $ $ $ $ $ $ $ 0% $ $ $ $ $ $ $ $ 0% $ $ $ $ $ $ $ $ 0% Page 152 of 327

153 The County of Peterborough County Forest 2015 Preliminary Actuals % Change Change In Accumulated Surplus Contribution From Reserve Forest Contribution From Res Forest CF Contribution from Reserves Total Transfers from Reserves Contribution To Reserve Operating Contribution To Reserves Total Transfers to Reserves Net Transfers to and (from) Reserves Change in TCA Change in Accum. Surplus Invested in TCA Total Surplus to (Deficit from) Accum. Surplus Total County Forest Revenue Total County Forest Expenditures Total Net (Surplus) Deficit Tax Requirement Analysis Tax Requirement Tax $ Increase (Decrease) Over Previous Year's $ (14,086) $ (20,000) $ $ $ $ $ $ $ $ $ (20,000) $ (34,045) $ (14,086) $ (20,000) $ (20,000) $ (34,045) 70% $ 22,192 $ 10,590 $ $ $ $ $ 10,590 $ $ 22,192 $ 10,590 $ 10,590 $ 0 (100%) $ 8,106 $ (9,410) $ (9,410) $ (34,045) 262% $ $ $ $ $ $ $ $ 0% $ 8,106 $ (9,410) $ (9,410) $ (34,045) 262% $ (72,036) $ (69,750) $ (40,309) $ (59,245) (15%) $ 72,036 $ 69,750 $ 30,786 $ 59,245 (15%) $ $ $ (9,523) $ $ $ $ $ $ $ Page 153 of 327

154 The County of Peterborough County Forest Notes: Change In Accumulated Surplus Contribution From Reserve Forest $ (34,045) $12,500 unspent funds from 2014 carried forward to complete projects in 2015, $21,545 drawn from Forests reserve to complete projects and support operations. Page 154 of 327

155 The County of Peterborough Grants and Donations 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (10,500) $ (500) $ (500) $ (10,500) 2000% Total Operating Expenditures $ 10,500 $ 100,500 $ 100,250 $ 110,500 10% Total Net Operating (Surplus) Deficit $ $ 100,000 $ 99,750 $ 100,000 Expenditures Expenditures $ 10,500 $ 100,500 $ 100,250 $ 110,500 10% Change in Accumulated Surplus Total Transfers from Reserves $ $ (100,000) $ (100,000) $ (100,000) 0% Total Transfers to Reserves $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ $ (100,000) $ (100,000) $ (100,000) 0% Total Grants and Donations Revenue $ (10,500) $ (100,500) $ (100,500) $ (110,500) 10% Total Grants and Donations Expenditures $ 10,500 $ 100,500 $ 100,250 $ 110,500 10% Total Net (Surplus) Deficit $ $ $ (250) $ Tax Requirement Analysis Tax Requirement $ (10,500) $ (500) $ (10,500) Tax $ Increase(Decrease) Over Previous Year's $ (6,667) $ (10,000) $ 10,000 Page 155 of 327

156 The County of Peterborough Grants and Donations 2015 Operating Revenue Preliminary Actuals % Change Tax Requirement Grants and Donations Operating $ (10,500) $ (500) $ (500) $ (10,500) Total Operating Revenue $ (10,500) $ (500) $ (500) $ (10,500) 2000% Total Operating Expenditures $ 10,500 $ 100,500 $ 100,250 $ 110,500 10% Total Net Operating (Surplus) Deficit $ $ 100,000 $ 99,750 $ 100,000 Expenditures Grants Agriculture $ 500 $ 500 $ 250 $ 500 Grants Other $ 10,000 $ 100,000 $ 100,000 $ 110,000 Expenditures $ 10,500 $ 100,500 $ 100,250 $ 110,500 10% Change in Accumulated Surplus Contribution from reserve $ (100,000) $ (100,000) $ (100,000) Total Transfers from Reserves $ $ (100,000) $ (100,000) $ (100,000) 0% Contribution to reserve $ $ $ $ Total Transfers to Reserves $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ $ (100,000) $ (100,000) $ (100,000) 0% Total Grants and Donations Revenue $ (10,500) $ (100,500) $ (100,500) $ (110,500) 10% Total Grants and Donations Expenditures $ 10,500 $ 100,500 $ 100,250 $ 110,500 10% Total Net (Surplus) Deficit $ $ $ (250) $ Tax Requirement Analysis Tax Requirement $ (10,500) $ (500) $ (10,500) Tax $ Increase(Decrease) Over Previous Year's $ (6,667) $ (10,000) $ 10,000 Page 156 of 327

157 The County of Peterborough Grants and Donations Notes: Operating Expenditures Grants Other $ 110,000 The second of three annual contributions to the Fleming Skill and Trades Centre (total grant $300k). Funded from General Working Funds Reserves + $10K to Trent Valley archives funded from Taxation. Change in Accumulated Surplus Contribution from reserve $ (100,000) Drawn from General Working Funds Reserve to support the Fleming College Skill and Trades Centre. (Year two of a three year annual contribution total grant $300K) Page 157 of 327

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159 The County of Peterborough Broadband 2015 Preliminary Actuals % Change Operating Revenue Total Operating Revenue $ (500) $ (500) $ (500) $ (500) 0% Total Operating Expenditures $ 500 $ 500 $ $ 500 0% Total Net Operating (Surplus) Deficit $ $ $ (500) $ Expenditures Broadband Expenses $ 500 $ 500 $ $ 500 0% Tangible Capital Assets ( TCA) Revenue Total TCA Revenue $ (157,339) $ $ $ 0% Total TCA Disbursements $ 216,299 $ $ 4,195 $ 0% Total Net TCA (Surplus) Deficit $ 58,960 $ $ 4,195 $ 0% Disbursements TCA Disbursements $ 157,339 $ $ $ 0% Amortization $ 58,960 $ $ 4,195 $ 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ 0% Total Transfers to Reserves $ $ $ $ 0% Net Transfers to and (from) Reserves $ $ $ $ 0% Change in Accum. Surplus Invested in TCA $ (58,960) $ $ (4,195) $ 0% Total Surplus to (Deficit from) Accum. Surplus $ (58,960) $ $ (4,195) $ 0% Total Broadband Revenue $ (157,839) $ (500) $ (500) $ (500) 0% Total Broadband Expenditures $ 157,839 $ 500 $ $ 500 0% Total Net (Surplus) Deficit $ $ $ (500) $ Tax Requirement Analysis Tax Requirement $ (157,839) $ (500) $ (500) Tax $ Increase (Decrease) Over Previous Year's $ (500) $ (157,339) $ Page 159 of 327

160 The County of Peterborough Broadband 2015 Preliminary Actuals % Change Operating Revenue Tax Requirement Broadband Operating $ (500) $ (500) $ (500) $ (500) Total Operating Revenue $ (500) $ (500) $ (500) $ (500) 0% Total Operating Expenditures $ 500 $ 500 $ $ 500 0% Total Net Operating (Surplus) Deficit $ $ $ (500) $ Expenditures Broadband Expenses Hydro $ 500 $ 500 $ $ 500 Broadband Expenses $ 500 $ 500 $ $ 500 0% Tangible Capital Assets ( TCA) Revenue Tax Requirement Broadband $ (157,339) $ $ $ Total TCA Revenue $ (157,339) $ $ $ 0% Total TCA Disbursements $ 216,299 $ $ 4,195 $ 0% Total Net TCA (Surplus) Deficit $ 58,960 $ $ 4,195 $ 0% Disbursements TCA Disbursements Broadband TCA $ 157,339 $ $ $ TCA Disbursements $ 157,339 $ $ $ 0% Amortization Amort Expense Engineered Structure $ 58,960 $ $ 4,195 $ Amortization $ 58,960 $ $ 4,195 $ 0% TCA Clearing TCA Clearing $ $ $ $ TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal Gain or Loss on TCA Disposal $ $ $ $ Gain or Loss on TCA Disposal $ $ $ $ 0% Page 160 of 327

161 The County of Peterborough Broadband 2015 Preliminary Actuals % Change Change In Accumulated Surplus $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% $ $ $ $ Total Transfers to Reserves $ $ $ $ 0% Net Transfers to and (from) Reserves $ $ $ $ 0% Change in TCA $ (58,960) $ $ (4,195) $ Change in Accum. Surplus Invested in TCA $ (58,960) $ $ (4,195) $ 0% Total Surplus to (Deficit from) Accum. Surplus $ (58,960) $ $ (4,195) $ 0% Total Broadband Revenue $ (157,839) $ (500) $ (500) $ (500) 0% Total Broadband Expenditures $ 157,839 $ 500 $ $ 500 0% Total Net (Surplus) Deficit $ $ $ (500) $ Tax Requirement Analysis Tax Requirement $ (157,839) $ (500) $ (500) Tax $ Increase (Decrease) Over Previous Year's $ (500) $ (157,339) $ Page 161 of 327

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163 Page 1 The County of Peterborough County Council To: From: Warden and Members of Council Peter Nielsen, Manager, Engineering and Design Date: January 7, 2015 Subject: 10Year Construction Forecast Transportation Infrastructure Needs Recommendation: Be it resolved that County Council refers this report and the 10Year Construction Forecast to the Director of Finance/Treasurer and the Director of Public Works for review in the preparation of the presentation and deliberations by County Council on the 2015 budget. Financial Impact: Variable Background: In keeping with the County s 2014 Asset Management Plan, the Public Works Department annually prepares an update to the 10Year Construction Forecast for the rehabilitation, replacement or expansion of the County s transportation infrastructure. The format of the Year Construction Forecast is consistent with the format provided in previous years: Infrastructure Road Needs Bridge Needs Transportation Master Plan Needs Objective Rehabilitation, reconstruction, preservation Rehabilitation, replacement Growth, safety & capacity enhancements Page 163 of 327

164 Page 2 The Roads Needs study of rehabilitation, reconstruction and preservation of road priorities is developed from a number of information sources compiled by staff. Information sources include: Pavement Condition Index (PCI) survey Council identified priorities Operations Division priorities Project coordination with Townships Public feedback O.P.P. consultation Cost benefit / cost avoidance Pavement preservation The Bridge Needs study presents priorities for bridge rehabilitation, reconstruction and replacement needs across the inventory of 155 bridges and culverts. These structures are located on both County roads (> 3.0m span) and Township roads (> 6.1m span). Consultant support is engaged to prepare the Bridges Needs study which is subsequently validated in the field by staff. The Transportation Master Plan Needs are identified in the 2014 Transportation Master Plan Update. The Update presents a series of road capacity enhancements and safety improvements to be considered for implementation over the 10year planning horizon. As Council reviews the 10Year Construction Forecast, they may wish to consider the ability of this Forecast to achieve the key goals identified in the County s Strategic Plan. Fiscal Responsibility Goal To promote the longterm financial sustainability of the County. The Year Construction Forecast recognizes the need to sustain the large transportation network over the 10year planning horizon in a reasonable and responsible manner. Life cycle analysis is a key component in the development of the Forecast, with consideration for: The Right Treatment for the Right Road at the Right Time. Increases in the funding of infrastructure repairs are absolutely necessary by virtue of the size and the age of the network of 715 km of roads and 155 bridges. Available funding sources are limited and, in an effort to mitigate longterm impacts, proposed increases to the levy based (taxation) funding source have been equlaized over the extended period of the Forecast. Page 164 of 327

165 Page 3 Communications/Strategic Relations Goal To enhance communications and create partnerships that will promote effective and responsible municipal operations. Consistency in the presentation and delivery of the 10Year Construction Forecast is an effective tool which the community can rely on when planning for growth or development within our region. It is important that the message issued by the County related to infrastructure improvements remains consistent over the term of the 10Year Forecast. An immediate example of the impact of maintaining a consistent message would be recent and upcoming investments in the Bridgenorth community made by owners of properties adjacent to the Ward Street (CR 18) corridor which will integrate with forecasted County road improvements. Infrastructure Goal To continue to effectively respond to the challenges of addressing the County s municipal infrastructure needs. Maintaining the performance and reliability of the County s roads and bridges is the key focus of the Year Construction Forecast, as presented with this report. Residents rely on maintaining the current level of service that is provided to the community. For example, the closure of or establishment of a load restriction on a bridge represents a reduction on the level of service previously enjoyed by County residents. Effective Governance Goal To continually provide effective and efficient municipal governance and administration. The Public Works Department prides itself on being as effective and efficient as possible by maximizing use of fulltime staff while effectively utilizing consultant resources only as needed in conducting system needs studies, collecting needed data and compiling public input into the development of the 10Year Construction Forecast. Environmental Goal To preserve and enhance the natural heritage features and resources of the County. A key component of the 10Year Construction Forecast is to maximize the remaining residual value of the existing assets. This can be achieved through pavement preservation and cost avoidance techniques, such as project rationalization or deferral. Road rehabilitation techniques used in construction Page 165 of 327

166 Page 4 contracts allows for recycling of old asphalt materials inplace to form part of a stabilized road base over which new asphalt can be placed. These techniques reduce trucking costs and depletion of natural resources. Sustainability Goal To be a sustainability champion in order to improve the social, economic, cultural and environmental wellbeing of the citizens of Peterborough County. The physical condition of the County s transportation network is a direct reflection of the prosperity of this community. Timely infrastructure investments and capacity enhancements will be of benefit in maintaining the mobility of the public, promoting economic opportunities in the community with passengers and freight arriving at their destinations faster, with more convenience, within reasonable timeframes and without loss. This will promote the County as an excellent place to do business. Preserving the County s transportation infrastructure today will protect the investment made by the public for the future. Analysis: As this Forecast represents the foundation to the development of the 2015 construction program, staff considers information gathered from a variety of sources as presented above. Cost estimates of the identified projects are updated to reflect, as best possible, pricing trends in the construction industry for construction materials, vehicle operating costs and other costofliving trends that staff may be aware of. In preparing this updated Forecast, it has been assumed that Council will consider a 2% levy fund increase to the roads and bridge program each and every year for the next 10 years. This assumption is in keeping with the 2% increase approved by Council in Funding sources for the construction program are, as follows: Page 166 of 327

167 Page 5 Funding Source Levy Capital Roads Levy Capital Bridges Federal Gas Tax Development Charges Proposed 2015 $2,676,000 $3,121,867 $3,581,867 $1,252,000 $1,474,933 $1,704,933 $1,686,797 $1,588,784 $1,588,784 $400,000 $550,000 $408,000 OCIF Grant $0 $0 $120,715 Total $6,014,797 $6,735,584 $7,404,299 The proposed funding level recommended for the 2015 construction program represents a significant investment in infrastructure to be made by County Council. The 2015 investment would be an excellent start towards continued efforts to address the long term infrastructure deficit identified in each of the Needs studies, being: Type of Study Road Needs Bridge Needs Transportation Master Plan Needs Value of 10Year Needs $63.5M $35.3M $18.4M Included with this report are the tables representing the 10Year Construction Forecasts for roads, bridges and capacity/safety enhancements at identified locations. In addition, a table of projected revenues over the corresponding 10 year horizon is included with two funding scenarios presented (0% levy increase and 2% levy increase to roads and bridges funding streams). Page 167 of 327

168 Page 6 Summary: The maintenance and upkeep of the transportation network is at the core of all of the core services delivered by the County. The economic impact of the County s transportation infrastructure cannot be overstated. Reliable infrastructure is the key to creating a thriving economic climate in the County of Peterborough. Infrastructure investments made today by County Council will pay off in dividends for the community, for many years to come. Respectfully submitted, Peter Nielsen Manager, Engineering & Design Page 168 of 327

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179 The Corporation of the County of Peterborough Facilities Long Term Forecast Court House Item Number 1 Site Work Escalation % Value of Work in 2008 Dollars Driveways & Culverts $ 70,000 $ $ $ $ 25,602 $ $ $ $ $ $ 1.2 Parking Lots $ 50,000 $ $ $ 37,466 $ $ $ $ $ $ $ 1.3 Concrete Sidewalks $ 24,000 $ $ $ $ 5,120 $ $ $ $ $ $ 1.4 Concrete Stairs $ 20,000 $ 250,000 $ $ $ 6,400 $ $ $ $ $ $ 1.5 Concrete/Stone & Steel Ramps $ 3,000 $ $ $ $ $ $ $ $ $ $ 1.6 Fencing $ 10,000 $ $ $ 12,489 $ $ $ $ $ $ $ 1.7 Retaining Walls $ 5,000 $ $ $ $ 3,200 $ $ $ $ $ $ 1.8 Garbage/Service Area $ 6,000 $ $ $ $ 3,840 $ $ $ $ $ $ 1.9 Handrails & Guards $ 15,000 $ $ $ $ $ $ $ $ $ $ 1.10 Maintenance Buildings $ 12,000 $ $ $ $ $ $ $ $ $ $ 1.11 Drainage Away from Building $ 2,000 $ $ $ $ $ $ $ $ $ $ 1.12 General Landscaping $ 20,000 $ $ $ 6,244 $ $ $ $ $ $ $ 2 Structure Description Projected Year of Replacement 2.1 Columns, Beams & Bearing Walls $ 20,000 $ $ $ $ $ $ $ $ $ 14,483 $ 2.2 Parapets & Guards $ 11,200 $ $ $ $ $ $ $ $ $ $ 2.3 Foundation Walls $ 39,000 $ 11,887 $ $ $ $ $ $ $ $ 2.4 Shear & Bearing Walls $ 20,000 $ 11,887 $ $ $ $ $ $ $ $ 2.5 Floor Structure $ 10,000 $ $ 6,092 $ $ $ $ $ $ $ $ Page 179 of Building Exterior 3.1 Roofing Systems $ 51,120 $ $ 30,460 $ $ $ $ $ $ $ $ 3.2 Eavestroughs & Downspouts $ 3,000 $ $ $ 1,873 $ $ $ $ $ $ $ 3.3 Soffits & Fascia $ 15,000 $ $ $ $ $ $ $ $ $ $ 3.4 Caulking $ 10,000 $ $ $ $ $ $ 6,724 $ $ $ $ 3.5 Exterior Walls $ 130,000 $ $ 24,368 $ $ $ $ $ 27,570 $ $ $ 3.6 Canopies & Porches $ 10,000 $ 5,943 $ $ $ $ $ $ $ 7,241 $ 3.7 Exterior Fire Escapes $ 10,000 $ $ $ $ 3,200 $ $ $ $ $ $ 3.8 Railings $ 1,600 $ $ $ $ 2,048 $ $ $ $ $ $ 3.9 Windows $ 219,300 $ 90,000 $ $ $ $ $ $ $ $ $ 3.10 Exterior Doors $ 18,000 $ $ $ $ 3,840 $ $ $ $ $ 4,345 $ 3.11 Flashings $ 30,000 $ $ $ $ 7,681 $ $ $ $ $ 8,690 $

180 The Corporation of the County of Peterborough Facilities Long Term Forecast Court House Item Number 4 Building Interior Description Projected Year of Replacement Escalation % Value of Work in 2008 Dollars Ceilings Corridors & Lobbies $ 17,500 $ $ $ $ 3,200 $ $ $ $ $ 3,621 $ 4.2 Ceilings Service Areas $ 3,315 $ 2,157 $ $ $ $ $ $ $ $ $ 4.3 Ceilings Offices & Court Rooms $ 63,000 $ $ 1,828 $ $ $ $ $ $ $ 2,172 $ 4.4 Walls Corridors, Lobbies & Public Areas $ 28,000 $ $ $ 4,995 $ $ $ $ $ 5,652 $ $ 4.5 Walls Service Areas $ 3,000 $ 1,783 $ $ $ $ $ $ $ $ $ 4.6 Walls Office Areas & Courtrooms $ 75,000 $ 5,943 $ 6,244 $ $ 6,560 $ $ 6,893 $ $ 7,241 $ 4.7 Floors Corridors, Lobbies & Public Areas $ 40,500 $ $ $ 12,489 $ $ $ $ $ 14,130 $ $ 4.8 Floors Service Areas $ 3,315 $ $ $ $ 1,920 $ $ $ $ $ 2,172 $ 4.9 Floor Office Areas & Courtrooms $ 126,000 $ 23,774 $ $ $ $ 26,898 $ $ $ $ 4.10 Stairs $ 5,000 $ $ $ $ $ $ $ $ $ 7,241 $ 4.11 Stairway Handrails & Guards $ 1,750 $ $ $ $ $ $ 471 $ $ $ $ 4.12 Interior Doors & Hardware Corridors & Lobbies 4.13 Interior Doors & Hardware Service Areas $ 5,000 $ $ $ $ $ $ $ 2,757 $ $ $ 4.14 Interior Doors & Hardware Office Areas & Courtrooms $ 28,000 $ $ $ $ $ $ $ $ $ $ 4.15 Appliances Refrigerators $ 1,200 $ $ $ $ 512 $ $ $ $ $ 579 $ 4.16 Cabinetry & Special Millwork $ 20,000 $ $ $ $ $ $ $ $ $ 21,724 $ 4.17 Countertops $ 2,000 $ $ $ $ $ $ $ $ $ 1,448 $ 4.18 Lockers & Storage Units $ $ $ $ $ $ $ $ $ $ $ Page 180 of Mechanical Systems 5.1 HVAC General $ $ $ $ $ $ $ $ $ $ $ 5.2 HVAC Court Room 1 $ 20,000 $ $ $ $ $ $ $ $ $ $ 5.3 HVAC Court Room 2 $ 6,000 $ $ $ $ 7,681 $ $ $ $ $ $ 5.4 HVAC Unified Family Courts $ 15,000 $ $ $ $ $ 19,681 $ $ $ $ $ 5.5 HVAC Personnel & Finance Department $ $ $ $ $ $ $ $ $ $ $ Heat Pumps $ 30,250 $ $ $ $ $ $ $ $ $ $ Photocopy A/C $ 6,000 $ $ $ $ $ $ $ $ 8,478 $ $ ERV $ 25,000 $ $ $ $ $ $ $ $ $ $ 5.6 HVAC Law Library $ 17,500 $ $ $ $ $ 22,962 $ $ $ $ $ 5.7 HVAC Original Building Offices $ 27,500 $ $ $ $ $ 36,080 $ $ $ $ $ 5.8 Exhaust Systems Washrooms $ 15,000 $ $ $ $ 3,840 $ $ $ $ $ 4,345 $ 5.9 Rooftop Equipment Packaged HVAC $ 40,000 $ $ $ $ $ $ $ $ $ $ 59, Rooftop Equipment Cooling Tower $ 22,000 $ $ $ $ $ $ $ $ $ $

181 The Corporation of the County of Peterborough Facilities Long Term Forecast Court House Projected Year of Replacement Item Number Description Escalation % Value of Work in 2008 Dollars Chimney, Venting & Combustion Air $ 18,000 $ $ $ $ $ $ $ $ $ $ 5.12 Mechanical Room Pumps $ 18,000 $ $ $ $ $ $ 6,052 $ $ $ $ 5.13 Mechanical Room Piping, valves and fittings $ 15,000 $ $ $ $ $ $ $ $ $ $ 5.14 Mechanical Rooms Boilers $ 45,000 $ $ $ $ $ $ $ $ $ $ 66, Mechanical Room Heat Exchangers $ 10,000 $ 2,972 $ $ $ $ $ $ $ 3,621 $ 5.16 Mechanical Room Cooling Tower Loop $ 15,000 $ $ $ $ $ $ $ $ $ $ 5.17 Mechanical Room Makeup Air Unit $ 5.18 Domestic Water Supply $ 3,000 $ $ $ $ $ $ $ $ $ $ 5.19 Domestic Water Heaters $ 2,000 $ $ $ $ 2,560 $ $ $ $ $ $ 5.20 Domestic Water Circulation $ 15,000 $ $ $ $ 6,400 $ $ $ $ $ $ 5.21 Plumbing Systems Fixtures Water closets $ 9,000 $ $ $ $ $ $ $ $ $ $ 5.22 Plumbing Systems Fixtures Lavatories $ 2,500 $ $ $ $ $ $ $ $ $ $ 5.23 Fire Hydrants 5.24 Fire Hoses $ 7,500 $ $ $ $ 3,200 $ $ $ $ $ 3,621 $ 5.25 Storm Water, Including roof drains $ 6,000 $ $ $ $ $ $ $ $ $ $ Page 181 of Electrical Systems 6.1 Exterior Lighting Fixtures $ 17,500 $ $ $ $ $ $ $ $ $ $ 6.2 Interior Lighting Fixtures $ 7,250 $ $ $ $ 6,400 $ $ $ $ $ $ 6.3 Receptacles $ 15,000 $ $ $ $ $ $ $ $ $ $ 14, Main Service Distribution Equipment $ 15,000 $ $ $ $ $ $ $ $ $ 22, Remote Panels $ 20,000 $ $ $ $ $ $ $ $ $ $ 6.6 Emergency Lighting $ 4,500 $ $ $ $ $ $ $ $ $ $ 6.7 Exit Signs $ 1,500 $ $ $ $ $ $ $ $ $ $ 6.8 Fire Alarm $ 9,300 $ $ $ $ $ $ $ $ $ $ 7 Energy Efficiency 7.1 Thermal Scan $ 5,000 $ $ $ $ $ $ $ $ $ $ 7.2 Insulate Attic $ 15,000 $ $ $ $ $ $ $ $ $ $ 7.3 Insulated Attic Hatch $ 5,000 $ $ $ $ $ $ $ $ $ $ 7.4 Insulate South Wing $ 50,000 $ $ $ $ $ $ $ $ $ $ 7.5 Seal Breaches $ 5,000 $ $ $ $ $ $ $ $ $ $ 7.6 Green Roof $ 40,000 $ $ $ $ $ $ $ $ $ $ 7.7 New Boilers $ 65,000 $ $ $ $ $ $ $ $ $ $ 7.8 GeoThermal $ 279,000 $ $ $ $ $ $ $ $ $ $ 7.9 Building Automation System $ 75,000 $ $ $ $ $ $ $ $ $ $ 7.1 Occupancy Sensors $ 5,000 $ $ $ $ $ $ $ $ $ $

182 The Corporation of the County of Peterborough Facilities Long Term Forecast Court House Projected Year of Replacement Item Number Description Escalation % Value of Work in 2008 Dollars Upgrade Lights $ 30,000 $ $ $ $ $ $ $ $ $ $ 7.12 Daylight Sensors $ 25,000 $ $ $ $ $ $ $ $ $ $ 7.13 LED Exit Signs $ 2,000 $ $ $ $ $ $ $ $ $ $ 8 Life Safety Upgrades 8.1 Fire Separations $ 15,000 $ $ $ $ $ $ $ $ $ $ 8.2 Sprinklers $ 120,000 $ $ $ $ 153,610 $ $ $ $ $ $ Yearly Expenditure $ 343,940 $ 125,154 $ 81,801 $ 250,257 $ 85,283 $ 40,145 $ 37,220 $ 28,259 $ 92,546 $ 163,308 Total Expenditure $ 1,615,618 $ 1,740,772 $ 1,822,573 $ 2,072,829 $ 2,158,112 $ 2,198,257 $ 2,235,477 $ 2,263,737 $ 2,356,283 $ 2,519,591 Page 182 of 327

183 GST ty Care Community Care Peterborough Caremobile Service 2015 Projected Annual Actual 2015 Annual for Calendar at REVENUE Comparison Dec 31/14 County of Peterborouih 30, , , Ministryof Health & Long Term Care 3 E Donations /Fundraising Caremobile FeeslTrip Tickets 17, , , Recoveries & Third Party Agency_Contributionto Service Total Revenue 79, , EXPENSES Swings Salaries & Benefits 80, , , Staff TrainiglTravel Volunteer Recognition BuildingOccupancy 3, , , Office Expense 2, , , insurance 8, , , Licencing Fuel Costs 29, , , Maintenance Costs 11, , , & Promotion Fundraislng/Direct Mail Expense Administration Expense 9, , , , , ,862.12? , X 15, X ? Caremobile Total 145, , , ~ 18, Revenue Over (Under) Expenses (65,970.20) (56,199.20) (74,078.22) X X Gas Tax Rebate from County 67, , , Gas tax rebate calculated on expenditures over the base line of $77, Excel/Agencybudgels/county/2013countybudget.xls Page 183 of 327

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185 i 2015 Operating Form 1 Department: Utility Services Division: Waste Management Activity Name: Waste Management Account #: , 401, 403, 405, 407, 409, 411, 413, 416, 417, 418 Statement of Purpose: Performance DataIWork Program: Waste Management includes the collection, processing and disposal programs/services for garbage, recyclables, green waste, large articles, hazardous waste and electronic waste. The Division manages the Peterborough County/City Waste Management Facility the Material Recycling Facility, the Household Hazardous Waste Depot and the Harper Road Composting Facility. Capital development is funded by contributing to the Waste Management Reserve Fund. The City's existing waste collection and diversion programs are quite mature resulting in excellent participation and diversion. All diversion programs combined (blue box recycling, electronics, hazardous wastes, tires, drywall, scrap metal, construction and demolition waste, pilot organics and green waste) resulted in a residential diversion rate of 56% in New, more challenging diversion opportunities are now being investigated, including organics, mattresses, reuse, carpeting, and textiles. The 2015 budget includes the construction of Cell 3 in the North FillArea and continuation of the mattress recycling program started in The estimated market price of recycling materials remains the same as the 2014 budgeted level. World markets willdictate the actual price received. A 20year Waste Management Master Plan was approved February 2013 with a view to increasing diversion from landfill in the most cost effective manner. The diversion of source separated organics (kitchen wastes) will be a significant focus in pressures will come from continued low selling prices for recyclable material, higher landfill operating expenses, reduced landfill tipping fee revenue, higher waste collection costs, increased property tax and fluctuating Stewardship revenues Waste Description (tonnes) Estimate Projection as C "e at ( ;f15g Sed 18,326 31,779 15,000 21, Land?ll Recycling Diverted 5,123 5,190 5,100 6, Garbage Disposed at Land?ll 63,106 60,082 52,000 46,100 45,800 CityB ue Box Recycling (MRF) 9,708 9, City Green Waste/Organics 5,680 5,940 5,500 5, Hazardous Waste Depot Electronics Recycling Page 185 of 327

186 Description WASTE MANAGEMENT Gross Expenditures Waste Disposal and Reduction Administration Land?ll Operation Solid Waste Collection Household Hazardous Waste Waste Electronic and Electrical Equipment Composting Site Large Article Pickup Collection of Green and Organic Waste Recycling Services Transfer to Waste Management Reserve Fund Revenues Waste Disposal and Reduction Administration Land?ll Operation Solid Waste Collection Household Hazardous Waste Waste Electronic and Electrical Equipment Composting Site Large Article Pickup Collection of Green and Organic Waste Recycling Services Net Requirements Waste Disposal and Reduction Administration Land?ll Operation Solid Waste Collection Household Hazardous Waste Waste Electronic and Electrical Equipment Composting Site Large Article Pickup Collection of Green and Organic Waste Recycling Services Transfer to Waste Management Reserve Fund FEER 2015 Operating C YO P T IOROUGH 2014 Approved 2014 Preliminary Actual 409,659 3,186,765 1,213, ,480 89, ,147 8, ,672 2,376, ,000 9,004, ,767 2,958,080 1,213, ,225 84, ,497 8, ,672 2,271, ,000 8,668,829 1,281 3,200, ,852, ,100 47, ,500 3, ,500 34,000 91,500 4,150 1,676,500 5,177,856 1,697,500 4,834, ,378 13,660 1,213, ,380 41, ,647 5, , , ,000 3,826, , ,680 1,213, ,725 50, ,997 4, , , ,000] 3,834,729 Variances Over (Under) Recommended 2014 % Over (Under) 2014 $ 413,486 3,333,800 1,231, ,893 86, ,230 7, ,820 2,442, ,000 9,216,347 3, ,035 17,936 26,587 3,179 33,083 1,748 24,852 66, , ,003, ,500 34,250 91,500 6,400 1,619,000 4,905, % 1, , ,400 13,150 10,000 2, , , , ,400 1,231,305 88,393 51, , , , ,000 4,311,2? 1.2% % 1.5% 25.3% 23.9% 25.5% 87.0% 4.7% 17.7% 12.7% 5, ,060 17,936 29,987 9,971 43,083 4,498 24, , ,473 0 Page 186 of 327

187 C IT YO FP ETERIOROUGH 2015 Operating 2014 Description 2014 Approved Preliminary Actual Variances Over (Under) Over (Under) Recommended 2014 % 2014 $ Waste Management Personnel 1,407,353 1,362,100 1,434,561 27,208 Contractual 5,162,824 5,138,183 5,542, ,839 Materials 39,100 30,600 33,850 5,250 Repairs & Maintenance Fees 727, , , ,532 Equipment 1,250 1,250 2, Rentals 907, , ,800 15,500 Training & Development 8,150 8,150 8,150 Transfer to Reserves 887, , ,000 Recoveries Net County Share of Land?ll 136, , , ,062 9,004,630 8,668,829 9,216, ,717 Revenues Gross Tipping Fee Revenues 2,830,425 2,514,400 2,565, ,025 Provincial and Industry Grants 855, , ,000 7,000 Sewer Surcharge Revenue 150, , ,000 0 Sale of Recyclables 1,071,500 1,080,000 1,076,500 5,000 Other Revenue 270, , ,200 5,731 5,177,856 4,834,100 4,905, ,756 NET REQUIREMENT EI 3,826,774 3,834,729 4,311, ,473 Page 187 of 327

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189 Capital Justi?cation CAP Form 1 (TCA) Tangible Capital Assets Department: Utility Services Reference #: Division: Waste Management ' lr. :"": l Project Name & Description u=."1* Project Detail, I Justi?cation '*"1 1 & Reference " 1wT Map Peterborough Landfill Site The North FillArea was constructed and started receiving l'?*_" commitments "">lr Made waste ' in September Additional monitoring willbe _ established along the newly created perimeter boundaries. I The City and the County entered into an agreement July 1, Management Facility and share all cost and revenues on a Pappedand Closed 33 Per the S_FAClosure Planwhich 50_50 basis_ included seeding and landscaping to a natural state. ml II "fj Effects on Future Operating s 1 The Landfill Gas to Energy project was commissioned in A gas collection system will be constructed for Cell 2 in 2015 and the public drop off container area will be expanded The operating budget includes a Landfill Operations" activity that captures ongoing operating costs associated with the site and tipping fee revenues all of which are cost shared 5050 with the County. The waste disposal capacity and annual fill rates are based on best estimates and willbe refined annually. in 2015 to accommodate the increase in receivable material received at the landfill. Cell 3 of the North FillArea is expected to be constructed in the second and third quarter of A future waste exchange/reuse centre is proposed to be constructed at a location before the weigh scales. This simple building could be operated by a local notforprofit who would remove and clean the items for resale or free distribution. 1 Accessibility Considerations Acquisl Compl Inservice City date date Portion of Asset Description Qty SubClass 1 SubClass 2 SubClass 3 (yyyy/mm) (yyyylmm) Cost North FillArea Land Improvements Land?ll Gas Capture 2015/12 $800,000 Land?ll Site I Land Improvements Hardscaping Concrete and Stone 2015/12 $300,000 3" E. "."" " * ' 2015/ /09 $500,000 Building v Page 189 of 327

190 ' Tan glnecapnt i I 'a' I? Assets Ten Ye a r C apit all. ;udge te.t sim Aate.. s & Subsequent Years ($000's) 4 1 Project Approved R E Q U E S T E D (1) Total Pre I DEPARTMENT Utility Services Department DIVISION/ACTIVITY Waste Management PROJECT DESCRIPTION Peterborough Land?ll Site PROJECT# EXPENDITURES WASTE EXCHANGE/REUSE CENTRE I NORTH FILL AREA CELL DEVELOPMENT 14, , , ,770.0 CLOSURE COSTS GAS COLLECTION SYSTEM EXTENSION OF PUBLIC DROPOFF AREA PROJECT TOTAL J.J.ZZ....:123,8 5,,15A,Q ,110 0 DIRECT REVENUE SUBSIDIES OTHER County of Peterborough 50% 7, , , ,885.0 TOTAL DIRECT REVENUE 1,5183 3_2J_1_,3q 2 All 9 15,9 j, 8,Q NET REQUIREMENTS 1&2.2J.1..2: ZALLQ 15.9 J.. iq TO BE FINANCED FROM: DEBENTURES Waste Management Reserve Fund TOTAL DEBENTURE FINANCING DEVELOPMENT CHARGES _ TOTAL DEVELOPMENT CHARGES. Waste Management Reserve Fund 7, , ,477.0_ ,885.0 I Page 190 of 327 TOTAL OTHER FINANCING Z, 88,9 3 g; ;,9 ggzz,q 150 ] 85 0 CAPITAL LEW

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211 Court Services 99 Simcoe Street Peterborough, ON 2015 Page 211 of 327 Patricia Lester, City Solicitor, Director of Legal Services and Janice Hoskins, Manager of Court Services

212 Court Services Court Services operates the POA Court under agreement with the Province of Ontario through the Ministry of the Attorney General. Page 212 of 327 We are contractually obligated to provide all facilities, services & amenities within provincial policy and legislated frameworks, including ongoing audit requirements.

213 Service Description Charges are issued under the Provincial Offences Act by enforcement agencies for noncriminal violations such as those under the Highway Traffic Act, Compulsory Automobile Insurance Act, Liquor License Act, Environmental Protection Act, municipal Bylaws etc. Page 213 of 327 Enforcement agencies include the Peterborough Police Service, OPP, municipal bylaw enforcement officers; officers from the Health Unit, Humane Society and government ministries such as Ministry of Transportation, Labour, Environment, Natural Resources. Our stakeholders include Justices of the Peace, defendants, lawyers and paralegals.

214 Charges Filed by Enforcement Agency Page 214 of 327 YEAR TOTAL CHARGES FILED Q1Q , , % % CHANGE YR OVER YR , % , % , % , %

215 Breakdown of Charges Filed Charges P1 Tickets P2 Parking P3 Informations 5% 24% Page 215 of %

216 Gross Revenue Gross Revenue $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Page 216 of 327 $ $1,892, $2,228, $2,638, $2,509,236 Q $1,840,523

217 Performance 2014 Projected 2014 Actual 30 Sept Gross revenue $2,450,000 $2,300,000 $1,840,502 $2,400,000 Costs $1,327,262 $1,224,977 $ 768,433 $1,241,156 Page 217 of 327 Net Revenue $1,122,738 $1,075,003 $1,072,069 $1,158,844 County Share $ 602,910 $ 577,287 $ 464,253 $ 625,776

218 Trial Scheduling and Resolution Rates Negotiated a lease renewal for MAG at 70 Simcoe Street and the continued use of POA courtroom facilities, resulting in an increase of our available court time from 2 to 3 days per week. Page 218 of 327 Continuation of the Early Resolution option to the public, reduces costs for the judiciary and increases the availability of enforcement officers on the road 2014 to date: 2,443 appointments set with 1,723 matters resolved a resolution rate of 70%

219 Best Practices & Performance Improvement Initiatives Implemented of the use of Court Administration Management System (CAMS) software in the Prosecution Division to streamline the management of disclosure requests from defendants and manage Resolution Meeting workflow Page 219 of 327 In spring of 2014, we began offering defendants the opportunity to make telephone appointments with the Prosecutor to discuss the charge prior to the Resolution meeting. There have been 229 phone appointments requested from May to end of October this year.

220 Defaulted Fines Collection We combine inhouse collection initiatives with the use of a collection agency Through both inhouse and external collections we enforce fine payment on an escalating basis: Page 220 of 327 Written notice to defendant Suspension of driver s license or plate denial (where applicable) Placement of fine with collection agency Addition of fines to tax roll (where applicable) Filing a judgment in Small Claims/Superior Court for garnishment of bank account and/or wages Issuance of Writ of Seizure and Sale against property

221 Collection Improvement Initiatives When defendants request an extension to pay their fines, they now complete a Financial Information form, which aids the City in the collection of defaulted fines Collection staff met with POA collectors from the TriCounty area to share information about collection policy and procedures Page 221 of 327 Currently developing Preauthorized Payment program that would allow the City to withdraw monthly fine payments directly from defendant s bank account. Implementation target is 2015

222 Total Value of Defaulted Fines Collected 1,206,266 1,081, , , , ,367 Page 222 of

223 QUESTIONS? Patricia Lester Page 223 of 327 Janice Hoskins,

224 2015 Housing Division Highlights Page 224 of 327 Overview for County Council December 12, /2/ City of Peterborough

225 Purpose of Presentation To provide brief overview of Housing activities in the City and County To explain Housing Division budget proposal Page 225 of 327 To provide highlights for Housing activities in /2/2014 City of 2 Peterborough 2

226 Housing Service Area * Excludes First Nations Page 226 of /2/2014 City of 3 Peterborough 3

227 New Rental Housing Supply City and County (# of units with government funding) Target Affordable Affordable housing Social housing 200 Page 227 of s 1970s 1980s 1990s 2000s 2010s 2020s 4 12/2/2014 City of 4 Peterborough

228 Housing Division Scope of Work Housing Program Funding Capital funding for affordable rental projects Community Improvement Plan (CIP) projects in City and Townships (TBD) Other rental supply projects Peterborough Renovates Program Homeownership Assistance Loan program Various rent supplement programs Page 228 of 327 Strategic Planning and Partnerships 10 year Housing and Homelessness Plan for City and County 12/2/2014 City of 5 Peterborough 5

229 Housing Division Partnerships NonProfit Social Housing Providers including PHC Rental properties are owned and managed by Boards of Directors (unique Mission statements, volunteer support etc.) Private Landlords/Developers Private rental properties are owned and managed privately (agreements for longterm affordable rents and/or rent supplements) Delivery Agents Housing services contracted with nonprofit agencies (City of Peterborough does not deliver housing services directly) Page 229 of 327 CentralEast Local Health Integration Network (CELHIN) Service Manager Steering Committee for Housing and Homelessness Framework 12/2/2014 City of 6 Peterborough 6

230 Sample of Social Housing Sites Otonabee Court Northminster Court PHC Donegal Street PHC Victoria Gardens Sunshine Homes Millbrook Manor Page 230 of 327 PHC Collison Cres. Marycrest at Inglewood Kinsmen Garden Court 7 12/2/ City of Peterborough

231 Sample of Affordable Housing Sites Anson House Canadian Woolens Myrtle Terrace Page 231 of 327 Bradburn House Community Living 8 12/2/ City of Peterborough

232 Page 232 of 327 Other Housing Programs Homeownership Assistance Loan Program 80 moderate income renter households assisted to buy modest homes Peterborough Renovates Program For essential repairs such as installation of energy efficient furnaces 85 low income owner households assisted with home repairs and accessibility upgrades 9 12/2/2014 City of 9 Peterborough

233 Housing Help Services Housing Resource Centre (HRC) Housing mediation, negotiation, search, advice etc. Rent Supplement Programs (Approx. 150 low income renter households/year receive up to $250/month) Page 233 of 327 Housing Stability Fund program (Approx. 200 low income households/year receive emergency assistance for utilities and rent arrears) 10 12/2/2014 City of 10 Peterborough

234 Housing Help Services Housing Access Peterborough (HAP) Rent gearedtoincome (RGI) applications for social housing in Peterborough City and County Current waiting list = 1,400 households Page 234 of 327 Approx. 700 new applications for RGI housing in 2014 Approx. 180 households moved into RGI housing in /2/2014 City of 11 Peterborough

235 Community Improvement Plan Affordable Housing Projects Approved Knox Residence, Peterborough (Under construction) Hazelbrae Place, Peterborough (Occupied) Page 235 of units (low income singles) 42 units (low income seniors) 12 12/2/2014 City of 12 Peterborough

236 The Mount Community Centre Affordable housing, food hub, VON services and respite care for seniors, cultural programs Page 236 of 327 Financing Plan County: proposed loan City: approved forgivable loan IAH: proposed forgivable loan Members of the community Conventional construction financing 13 12/2/2014 City of 13 Peterborough

237 $14.9M Business (2015) Dollar Values Expressed in Thousands 1026 Units 818 Units 475 Units Page 237 of 327 Housing Administration (includes AHAC) Rent Supplement (includes Comm, SCRSP, IAH, RC) Housing Resource Centre DOOR Peterborough Housing Corporation NonProfit & Native Housing Providers Housing Access Peterborough Investment in Affordable Housing 12/2/ City of Peterborough

238 Overview All Housing Division Activities Small change in the weighted assessment ratios % City : 54.0% County % City : 53.7% County Page 238 of 327 The net requirement in 2015 is approximately $160,762 Expenses have increased due to: salary, hydro, maintenance costs, property taxes, contribution to reserves Expenses have decreased due to: end of receivership difference due to change in assessment County increase is approximately $114,860 City increase is approximately $45, /2/2014 City of 15 Peterborough

239 2015 Financial Summary Actual Dollar Change from 2014 (estimates) by Program Program 2015 Net City Change Net County Change Revenue Change Program Total Increase Net New Municipal Funding Administration $970,134 $77,841 $96,405 ($30,000) $144,246 $174,246 Peterborough Housing Corp. $3,148,000 $42,265 $65,112 $15,623 $123,000 $107,377 Rent Supplement $1,927,108 $12,810 $22,190 $0 $35,000 $35,000 NonProfits and Native Housing Housing Resource Centre Page 239 of 327 Housing Access Peterborough Total (Less DOOR & IAH Special Programs) $6,925,000 ($107,790) ($95,646) $48,436 ($155,000) ($203,436) $683,500 $19,985 $25,015 $236,615 $281,615 $45,000 $133,800 $791 $1,784 $0 $2,575 $2,575 $13,787,542 $45,902 $114,860 $270,674 $431,436 $160,762 12/2/2014 City of 16 Peterborough

240 Looking Forward: Highlights for Housing in 2015 Page 240 of 327 Roll out new initiatives as per: 10year Housing and Homelessness Plan (HHP) Housing and Homelessness Progress Report Social Housing Strategy Review RGI access Housing and Social Services collaboration on Brock Mission, Housing First Investment in Affordable Housing Extension (IAHE) 17 12/2/2014 City of 17 Peterborough

241 Looking Forward: Highlights for Housing in 2015 Continue with the following work: Page 241 of 327 Social housing Operations and repair using Asset Management approach Subsidies, reconciliation, financial review Centralized waitlist through Housing Access Peterborough Affordable Housing Community Improvement Plan (CIP) in City, and support Townships efforts Rent Supplement at HRC, PHC, KPP and YES Housing help services Collaboration with Social Services, Townships, community 18 12/2/2014 City of 18 Peterborough

242 Contact Housing Division City of Peterborough Page 242 of 327 Susan Bacque x 1492 sbacque@peterborough.ca 12/2/2014 City of 19 Peterborough

243 Page 243 of 327 Overview By Linda Mitchelson, Social Services Division Manager And Ken Doherty, Director Community Services County Council December 12, 2014

244 (In Millions) OW/ES Admin and Client ($10.7) OW Benefits ($34.8) Homelessness ($4.0) Community Social Plan ($0.28) Page 244 of 327 Children's Services ($9.71) Other ($0.24) County Council December 12, 2014

245 Page 245 of 327 Upload of Ontario Works program continues OW Caseloads continue to fluctuate in year OW mandatory benefits 1% rate increase, additional increase of $30/month for single adults Discretionary benefits maintaining $15/case level Office facilities improvements moving forward Provincial Homelessness Prevention funding increased in 2014/2015 fiscal year Brock Mission capital project moving forward County Council December 12, 2014

246 Municipal Share 14.2% 11.4% 8.6% 5.8% 2.8% 0% Provincial Share 85.8% 88.6% 91.4% 94.2% 97.2% 100% Page 246 of 327 Affects portion of OW admin/es, OW Benefits, Discretionary Benefits, Addiction Services Discretionary benefits capped at upload % of $10 per case per month Estimated increase in 2015 provincial subsidy due to upload, before other cost factors: City $857,750, County $170,640 County Council December 12, 2014

247 Page 247 of Jan Feb March April May June July Aug Sept Oct Nov Dec 2013 Actual 2014 Actual 2015 Linear (2014 Actual) County Council December 12, 2014

248 Actual Actual Buget Page 248 of Jan Feb March April May June July Aug Sept Oct Nov Dec Linear (2014 Actual) County Council December 12, 2014

249 Projected 2015 % Change City 3,254 3, % County % Page 249 of 327 County Council December 12, 2014

250 Average cost per Client Mandatory Benefits CPC City County Page 250 of 327 Provincial Increases to Benefits 1% to all + $30 per month for singles County Council December 12, 2014

251 Function 2015 Prov. City County Expend Share Share Share Mandatory Benefits Discretionary Benefits Addiction Services 32,684,000 29,873,176 2,327, ,750 1,525, , ,557 66, , ,744 53,362 10,930 Page 251 of 327 TOTAL $34,781,832 $31,361,788 $2,858,993 $561,051 % Change from % +8.9% 15.4% 16.5% County Council December 12, 2014

252 TOTAL EXPENDITURES 2015 Prov. City County Expend Share Share Share $10,753,255 $6,593,282 $3,452,778 $707,195 % Change from % +3.4% +2.7% +1.4% Page 252 of 327 County Council December 12, 2014

253 Staffing request of 1 additional FTE (Case Manager) to provide support to ODSP clients accessing employment supports, housing and discretionary benefits Page 253 of 327 Possible change in funding of employmentrelated benefits by province impact currently unknown County Council December 12, 2014

254 Page 254 of 327 Design for improvements has been approved Upgrades to include minimizing accessibility barriers improved customer service, flow $1.9 M for improvements and furniture replacement to begin in 2015 $0.5 M in % will be recovered from Province through operating budget County Council December 12, 2014

255 2015 Prov. City County Expend Share Share Share TOTAL EXPENDITURES $4,008,110 $3,314,563 $447,547 $246,000 Page 255 of 327 % Change from % +51.4% 0.0% 0.0% County Council December 12, 2014

256 Page 256 of 327 Emergency Shelters base funding CHMA, 4 Cast Shelter Case Planning (HCRT) Cameron House Semi Independent Living Rent Supplements Lighthouse Day time Drop in Winter Response night time warming room Housing Stability Fund OW/ODSP, Lowincome Housing First to begin in 2015 County Council December 12, 2014

257 $3,000, $2,500, $2,000, $1,500, $1,000, Page 257 of 327 $500,000 $ Expenditures Number of payments County Council December 12, 2014

258 2014 /15 Province increased Community Homelessness Prevention Funding CHPI $1.5M for a total of $3.3M Increases allocated to Housing Stability Fund, Rent Supplements and Housing First Program Page 258 of 327 Additional funding of $42,000 requested from County over homelessness funding cap of $204,000 set by County 2015/2016 Amount unknown Province reviewing CHPI Funding Allocation Model County Council December 12, 2014

259 Page 259 of 327 Address accessibility issues and Need for transitional Housing similar to Cameron House Result in 2530 shelter beds and 15 single room bedrooms for longer term transitional housing Contingent on Brock s Capital Campaign and Affordable Housing Dollars Proposed total $500,000 municipal contribution to the shelter component spread over two years 2014 $41,500 from City, $8,500 from County 2015 $207,500 from City, $42,500 from County Same in 2016 County Council December 12, 2014

260 2015 Prov. City County Function Expend Share Share Share CS Administration 655, , ,498 49,364 Child Care Program and Parent Fee Subsidy Directly Operated Child Care 8,683,396 7,575, , , , ,664 85,962 Page 260 of 327 TOTAL $9,669,535 $8,040,859 $1,205,222 $423,454 % Change from % 0.0% 5.7% +10.9% County Council December 12, 2014

261 Full day kindergarten was fully implemented as of September 2014 Increases in child care spaces for 2015, results in change in cost share for child care costs to 74% to the City and 26% for the County (2014 City 77%/County 23%) Page 261 of 327 Also anticipating new 100% provincial funding for wage enhancement for ECE s 2015 allocation unknown at this time County Council December 12, 2014

262 Page 262 of 327 County net increase in licensed spaces is 161 for a total of 762 space City net increase in licensed spaces is 197 for a total of 2,151 Over the four years of child care transition, approximately 185 preschool spaces were transitioned to toddler spaces and 9 infant spaces were added (3 in the County) Rest of spaces added were schoolage care (ages 412) County Council December 12, 2014

263 2015 Prov. City County Expend Share Share Share TOTAL EXPENDITURES $279,795 $0 $123,569 $156,226 % Change from % N/A +0.8% +1.8% Page 263 of 327 County Council December 12, 2014

264 Facilitator position replaced by a Case Manager improves overall service to County population CSP funded 50/50 for community partner support and seniors program funding, 40% City/60% County for balance of budget Page 264 of CSP reserve draws to provide funding for Access to Recreation ($5,000), Healthy Kids ($15,000), Age Friendly Plan ($21,700) County Council December 12, 2014

265 2015 Prov. City County Function Expend Share Share Share Homemakers 100,000 80,000 15,446 4,554 Social Assistance Restructuring Reinvestment 141, ,599 24,087 TOTAL $241,686 $80,000 $133,045 $28,641 Page 265 of 327 % Change from % 0.3% +0.1% +0.3% County Council December 12, 2014

266 2015 Prov. City County Gross Exp Share Share Share Total Operating $59,734,213 $49,390,492 $8,221,154 $2,122,567 Change from 2014 Operating +$3,330, % +$3,890, % $503, % $56, % Page 266 of 327 Capital Brock Mission Total Operating and Capital Change from 2014 $250,000 $0 $207,500 $42,500 $59,984,213 $49,390,492 $8,428,654 $2,165,067 +$3,480,569 +$3,890,650 $337,642 $22, % +8.6% 3.8% 1.0% County Council December 12, 2014

267 For further information please contact: Linda Mitchelson at , ext 3770 or Page 267 of 327 or County Council December 12, 2014

268 Page 268 of 327

269 Page 269 of 327 Report to County of Peterborough 2015 Health Unit Dr. Rosana Pellizzari, Medical Officer of Health December 12, 2014

270 Background Page 270 of 327 Cost shared budget of Health Unit funded: Province of Ontario 75.0% City of Peterborough 14.6% Peterborough County 10.4% Hiawatha First Nation <1% Curve Lake First Nation <1% 100%

271 Background Our budget will not be approved by the Board of Health until it meets January 14, 2015 While the budget remains in draft form until approved by the Board of Health (BOH), we do not anticipate significant changes Page 271 of 327

272 Your Investment Leverages Our Work! Page 272 of 327 For every $1 received from our municipal funders we receive $3 from the province for costshared programs In addition to the costshared budget, the region receives another $1,595,295 in 100% provincially funded public health services MCYS funds BOH $928,413 to offer Healthy Babies Healthy Children MCSS funds BOH $242,423 to offer Infant Toddler Program

273 Revenue Changes 2015 ing an increase of $106,753 in revenue Increased usage of travel and sexual health clinics increase offset by increase in physician payments and vaccine costs Page 273 of 327

274 Expense Changes 2015 ing.5% increase for union and nonunion staff in 2015 Benefit costs will increase by 6.16% Assuming inflationary increases for other spending to be 1% Page 274 of 327

275 Request Up $22,383 or 2.95% from last request Requesting County invest a total of $780,042 in public health for 2015 Page 275 of 327

276 New Facility Costs Have received verbal Ministry commitment of $208,000 in ongoing occupancy costs to allow move to new building County share is $28,198 Page 276 of 327

277 OneTime Costs (Previously Requested) For 2015 requesting Ministry funding of $1,317,000 for onetime costs County share is $182,685 Page 277 of 327

278 What Does Your Investment in Public Health Buy? Chronic disease and injury prevention Family Health Infectious Diseases Page 278 of 327

279 What Does Your Investment in Public Environmental Health Health Buy? Emergency Preparedness Page 279 of 327

280 Septic Inspections Page 280 of 327 With the exception of North Kawartha, PCCHU provides all septic inspections and reinspections in the County This service not funded by the County but covered by the property owner Charges are based on cost recovery only

281 Page 281 of 327 Questions?

282 PCCHU Relocation Business Plan Date: February 4, 2015 To: From: County Council Dr. Rosana Pellizzari, Medical Officer of Health Original approved by Rosana Pellizzari, M.D. Original approved by Brent Woodford, Director Corporate Services Requests from Peterborough County Council: Approval to purchase the first three floors of 185 King Street as the new location for the Peterborough County City Health Unit. Approval of PCCHU relocation business plan. Agreement for requested funding of: o $182,475 (onetime) o $52,870 (annual). 1. Executive Summary The Board of Health for the Peterborough CountyCity Health Unit (PCCHU) is an autonomous board operating under the Health Protection and Promotion Act. The Board has outgrown its existing space and engaged a consultant to identify the most appropriate method of obtaining sufficient new space. The consultants recommended the Board sell its existing premises and purchase a new location (please see Appendix B for a summary of recommendations). The Board is seeking to sell its existing property at 10 Hospital Drive in Peterborough. A valuation was obtained and the Board has received an offer to purchase for the full appraised value. The Board will use the proceeds as a down payment to purchase a three storey condominium in a Class A five storey building at 185 King Street. Page 282 of 327

283 A mortgage will be obtained in the amount of approximately $3,000,000 at an estimated rate of 3.75% from Infrastructure Ontario and the mortgage rate will be a fixed rate for twentyfive years. This will result in annual payments of $185,956.52, paid semiannually. The Board will also incur an estimated $507,181 in annual property expenses (utilities, insurance, maintenance and management fees, etc.). The Board is budgeting an additional $1,776,546 for building renovations, moving expenses and to acquire furniture and fixtures. 2. Business Overview The Board of Health for the Peterborough CountyCity Health Unit (PCCHU) is an autonomous board operating under the auspices of the Health Protection and Promotion Act, R.S.O., PCCHU is a nonprofit, charitable organization without share capital funded 75% by the Province of Ontario through the Ministry of Health and LongTerm Care and 25% by municipalities representing the City of Peterborough, County of Peterborough, Curve Lake and Hiawatha First Nations. Allocation of the municipal contributions is based on the latest population data available from Statistics Canada. For 2015, the breakdown is: City of Peterborough 14.6%; County of Peterborough 10.4%; and the two First Nations less than 1%. While the municipalities contribute a total of 25% of the cost shared budget, the actual percentage allocation per municipality may vary depending on their share of the population as reported by Stats Can. Since its inception, the Health Unit has been diligent about not asking municipal partners to exceed their share of the provincial contribution. The Board is made up of twelve members. The City appoints three members, three members are appointed by the County, four members are appointed by the Minister of Health and Long Term Care through an OrderinCouncil and each First Nation has one member appointed by Chief and Council. Currently there is one vacant provincial position. Our Vision: Healthy People in Healthy Communities Our Mission: The Peterborough CountyCity Health Unit is a leader in promoting and protecting health in Peterborough County and City PCCHU and its predecessor organizations has been providing health protection and promotion services to the City and County of Peterborough since In the 1970 s, services were Page 283 of 327

284 extended to the Curve Lake First Nation and in the 1990 s services were extended to the Hiawatha First Nation. PCCHU has the distinction of being the first health unit in Ontario to provide services to two First Nations under a Section 50 (written) agreement. 3. Market Overview PCCHU s primary business is providing health protection and promotion services, but this Business Plan will limit discussion to its proposed acquisition of a condominium at 185 King Street (commonly referred to as Jackson Square ) in Peterborough. The County of Peterborough is located in centraleastern Ontario approximately 125 kilometres northeast of Toronto. The southern half of the County is predominantly agricultural with several small urban communities. The northern part of the county consists of lakes, rivers and diverse landscapes and is predominantly used for seasonal recreational activities, with fewer urban settlements. Peterborough County has a population of 58,000 plus a large seasonal population and is an upper tier government representing the townships of AsphodelNorwood, Cavan Monaghan, DouroDummer, HavelockBelmontMethuen, Municipality of Trent Lakes, North Kawartha, OtonabeeSouth Monaghan and Selwyn. Jackson Square is located in the downtown City of Peterborough, and as such has full municipal services including sewer and water, garbage collection, police and fire, electrical and natural gas and is close to the main bus terminal. The building has two elevators, access to high speed internet and is wired for fibre optic cable. The building is fully accessible and has builtin security features. A limited amount of underground parking is available. Although this location is geographically in the southern region of the PCCHU catchment area, there are good road connections to Apsley, Kinmount and Havelock. The building at 185 King Street was custom built to Federal Government standards (which are higher than those in effect for the province) giving the building a distinct advantage in terms of lower repair and maintenance costs. Class A buildings represent the highest quality buildings in their market. They are generally the best looking buildings with the best construction and possess high quality building infrastructure. Class A buildings also are welllocated, have good access, and are professionally managed. Jackson Square is recognized as a Class A structure. The property is in an area zoned SP.96. This zoning allows for the property to be used as: Retail establishment including a department store, convenience retail store, drug store or bakeshop; Rental establishment; Repair shop; Page 284 of 327

285 Bank, financial institution or loan company; Office excluding a veterinary office; Clinic; Barbershop or beauty shop; Class 2 drycleaning establishment; Studio or craft workshop; Trade school; Art school, music school, dance school or fine arts school; School; Library, museum or art gallery; Restaurant; Place of entertainment; Place of assembly; Gymnasium or health club; Club house or lodge; Church; Hotel; Taxi stand; Post office or subpost office; Dressmaker or tailor shop; Parking lot or parking garage; Funeral parlour; Police station, jail or fire hall; Hospital; Special Care Home; Day nursery; Boarding house; Printing shop or publishing house; Transportation terminal; Communication terminal; Dwelling unit. 4. Financial Plan For the acquisition PCCHU will require onetime capital funding and an increase in operating funds. Our municipal funders contribute one dollar for every three dollars the Province contributes and the Board has always insisted this ratio be strictly adhered to. OneTime Capital Funding Onetime/capital funding will be required to adapt the building to PCCHU s requirements as well as for the physical move. Page 285 of 327

286 Onetime and capital funding will be required for: Professional fees and miscellaneous; Demolition of specific interior walls; Construction of private spaces; Modular furniture and fixtures; Computer and telephone cable installation; Computer relocation and setup; Relocation (move) costs. Professional Fees and Miscellaneous As part of its due diligence, the Board will incur a number of costs for professional fees including legal fees, structural, mechanical and environmental testing, architect, permits and inspections, project management and other miscellaneous costs. Demolition and Construction Costs While the former occupant of the building had a primarily open office concept, there are some offices and meeting rooms that are not suitable for the Health Unit and will have to be removed. The Health Unit will be able to save and reuse a number of fixtures including doors, sinks and toilets, millwork and other accessories to reduce renovation costs elsewhere. The Health Unit requires construction of private spaces for clinical purposes (e.g., exam, clinic and interview rooms) as well as private offices. Many specialty rooms will require running water for hygiene purposes and millwork (counters and cabinets) for storage. The Health Unit will also require meeting rooms for six to eight people, one meeting room for twenty people and one multipurpose room that can be used for Board meetings, foodhandler training, prenatal classes and other community activities large enough to accommodate up to 150 people or divided into three rooms holding up to 50 people each. Modular Furniture and Fixtures Most existing furniture was acquired when the Health Unit first opened on Hospital Drive so is almost 45 years old. PCCHU will change to an open office concept so modular furniture will be acquired. The advantage of modular furniture is that it requires less space, allowing the Health Unit to maximize space used. As well, modular furniture can be easily installed and moved by inhouse staff as organizational needs change, saving on future costs. The Health Unit also has specialized requirements including industrial stoves, refrigerators and dishwashers for food handler training and cooking programs. As well, new furniture is required for the clinics (e.g., exam tables), waiting room furniture, chairs for meeting spaces, etc. Page 286 of 327

287 Computer and Telephone Cable Installation The organization must be highly computerized to meet reporting requirements of the Ministry of Health and LongTerm Care. Each staff will also require a telephone. Computer and telephone cabling can be run at the same time. The budget for computer and phone cables is included in the construction budget. Computer Relocation and Setup There will be significant preparation work required in I.T. to dismantle the existing network, physically move our servers and computers to the new location then reconfigure the systems for the new network. All work must be done off hours so as not to disrupt operations or interrupt critical services. Work will be done by existing staff so there will be minimum additional costs. Relocation Costs By acquiring modular furniture, the Health Unit will only have to move chairs, filing cabinets, files and records. OneTime Funding Request* Provincial City County Total $1,332,423 $261,666 $182,475 $1,776,546 *The total original budget was $2,000,000 but expenditures in the amount of $223,423 have already taken place. Occupancy Please refer to Appendix A for details. Lease vs Own Prior to undertaking a search for a location, the Board commissioned an indepth study from Pricewaterhouse Coopers (PwC) to recommend the best and most cost effective option for the Board to acquire new space. The PwC study recommended purchase as the best option. Please refer to Appendix B for details. Existing rental costs for O Carroll and existing occupancy budgets for both locations in the amount of $101,052 will be applied to the new building costs. PCCHU has requested $390,000 from the Ministry of Health and LongTerm Care and it is requesting matching funds in the Page 287 of 327

288 amount of $127,500 from the County and City of Peterborough and the two First Nations, giving new total annual occupancy revenues of $611,052. The Health Unit will seek additional forms of revenue such as renting out space to community partners, but this possibility has not been included in our revenue estimates. The Health Unit will also achieve a number of cost savings as it will be able to run more programming inhouse rather than renting halls. At any point should revenues be insufficient to cover expenses, positions will be gapped until sufficient revenues are available (i.e.: deliberately not fill vacant positions). Costs Based on its collective agreement, costs as reported by AON and confirmed by the PwC study, PCCHU anticipates first year operating and occupancy costs to be $386,696 and annual mortgage costs (principle and interest) to be $185, The health unit is required to budget a small surplus to meet mortgage lender requirements. The Health Unit anticipates operating expenses will increase annually. Based on best advice and historical experience, it anticipates wages and benefits to increase 2% annually, maintenance and operating costs, water and gas will increase by 2% annually and electricity will increase 5% annually. It is anticipated it will obtain a mortgage at the rate of 3.75%, locked in for twentyfive years. PCCHU will also actively seek ways to reduce costs such as reducing electrical consumption and acquiring energy efficient equipment. Please refer to Appendix A for a twentyfive year proforma analysis. Page 288 of 327

289 Page 289 of 327 Proforma for 185 King Street Project Revenues Reallocation of rent (O'Carroll) 101, , , , , , ,801 2 Subtotal Existing Revenue 101, , , , , , ,801 3 New funding City of Peterborough 75,817 77,333 78,880 80,458 82,067 83,708 85,382 4 New funding County of Peterborough 52,780 53,836 54,912 56,011 57,131 58,273 59,439 5 New funding Province 382, , , , , , ,757 6 Total New Occupancy Funding 511, , , , , , ,578 7 Total Revenues: 612, , , , , , ,379 Expenses 1 Maintenance 123, , , , , , ,649 3 Cleaning 80,368 81,975 83,615 85,287 86,993 88,733 90,507 4 Utilities 96,611 98, , , , , ,800 5 Grounds and Exterior 10,687 10,900 11,118 11,341 11,567 11,799 12,035 6 Insurance 22,656 23,109 23,572 24,043 24,524 25,014 25,515 7 Management Fee 20,092 20,494 20,904 21,322 21,748 22,183 22,627 8 Subtotal Expenses: 353, , , , , , ,132 9 HST (above lines include net tax after Rebates): 22 SubTotal Op. Expenses 353, , , , , , , Property Taxes Capital Reserve 0 50,000 50,000 50,000 50,000 50,000 50, Insurance 15,166 15,470 15,779 16,095 16,417 16,745 17, Bad Debts Subtotal: 368, , , , , , , Mortgage Payments* 92, , , , , , , Total: Project Expenses 461, , , , , , , Operating Surplus (Deficit) 150,475 12,366 17,332 22,398 27,565 32,835 38,211 Funding Revenue 2.0% Based on borrowing $3 million at 3.75% Other Expenses 2.0% paid semiannually for 25 years

290 Page 290 of 327 Proforma for 185 King Street Project Revenues Reallocation of rent (O'Carroll) 116, , , , , , ,722 2 Subtotal Existing Revenue 116, , , , , , ,722 3 New funding City of Peterborough 87,090 88,832 90,608 92,420 94,269 96,154 98,077 4 New funding County of Peterborough 60,628 61,840 63,077 64,339 65,625 66,938 68,277 5 New funding Province 439, , , , , , ,805 6 Total New Occupancy Funding 587, , , , , , ,158 7 Total Revenues: 703, , , , , , ,880 Expenses 1 Maintenance 141, , , , , , ,264 3 Cleaning 92,317 94,164 96,047 97,968 99, , ,964 4 Utilities 110, , , , , , ,977 5 Grounds and Exterior 12,275 12,521 12,771 13,027 13,287 13,553 13,824 6 Insurance 26,025 26,545 27,076 27,618 28,170 28,734 29,308 7 Management Fee 23,079 23,541 24,012 24,492 24,982 25,481 25,991 8 Subtotal Expenses: 406, , , , , , ,329 9 HST (above lines include net tax after Rebates): 22 SubTotal Op. Expenses 406, , , , , , , Property Taxes Capital Reserve 50,000 50,000 50,000 50,000 50,000 50,000 50, Insurance 17,421 17,770 18,125 18,488 18,857 19,235 19, Bad Debts Subtotal: 473, , , , , , , Mortgage Payments* 185, , , , , , , Total: Project Expenses 659, , , , , , , Operating Surplus (Deficit) 43,695 49,288 54,992 60,811 66,747 72,801 78,976 Funding Revenue 2.0% Based on borrowing $3 million at 3.75% Other Expenses 2.0% paid semiannually for 25 years

291 Page 291 of 327 Proforma for 185 King Street Project Revenues Reallocation of rent (O'Carroll) 133, , , , , , ,158 2 Subtotal Existing Revenue 133, , , , , , ,158 3 New funding City of Peterborough 100, , , , , , ,660 4 New funding County of Peterborough 69,642 71,035 72,456 73,905 75,383 76,890 78,428 5 New funding Province 504, , , , , , ,375 6 Total New Occupancy Funding 674, , , , , , ,463 7 Total Revenues: 807, , , , , , ,621 Expenses 1 Maintenance 162, , , , , , ,944 3 Cleaning 106, , , , , , ,422 4 Utilities 127, , , , , , ,559 5 Grounds and Exterior 14,101 14,383 14,670 14,964 15,263 15,568 15,880 6 Insurance 29,894 30,492 31,102 31,724 32,359 33,006 33,666 7 Management Fee 26,511 27,041 27,582 28,134 28,696 29,270 29,856 8 Subtotal Expenses: 466, , , , , , ,327 9 HST (above lines include net tax after Rebates): 22 SubTotal Op. Expenses 466, , , , , , , Property Taxes Capital Reserve 50,000 50,000 50,000 50,000 50,000 50,000 50, Insurance 20,012 20,412 20,820 21,237 21,661 22,095 22, Bad Debts Subtotal: 536, , , , , , , Mortgage Payments* 185, , , , , , , Total: Project Expenses 722, , , , , , , Operating Surplus (Deficit) 85,275 91,699 98, , , , ,802 Funding Revenue 2.0% Based on borrowing $3 million at 3.75% Other Expenses 2.0% paid semiannually for 25 years

292 Page 292 of 327 Proforma for 185 King Street Project Revenues Reallocation of rent (O'Carroll) 153, , , , ,787 2 Subtotal Existing Revenue 153, , , , ,787 3 New funding City of Peterborough 114, , , , ,386 4 New funding County of Peterborough 79,997 81,597 83,229 84,893 86,591 5 New funding Province 579, , , , ,532 6 Total New Occupancy Funding 774, , , , ,509 7 Total Revenues: 927, , , ,603 1,004,295 Expenses 1 Maintenance 186, , , , ,985 3 Cleaning 121, , , , ,852 4 Utilities 146, , , , ,501 5 Grounds and Exterior 16,197 16,521 16,852 17,189 17,532 6 Insurance 34,339 35,026 35,727 36,441 37,170 7 Management Fee 30,453 31,062 31,683 32,317 32,963 8 Subtotal Expenses: 535, , , , ,003 9 HST (above lines include net tax after Rebates): 22 SubTotal Op. Expenses 535, , , , , Property Taxes Capital Reserve 50,000 50,000 50,000 50,000 50, Insurance 22,987 23,447 23,916 24,394 24, Bad Debts Subtotal: 608, , , , , Mortgage Payments* 185, , , ,956 92, Total: Project Expenses 794, , , , , Operating Surplus (Deficit) 133, , , , ,740 Funding Revenue 2.0% Based on borrowing $3 million at 3.75% Other Expenses 2.0% paid semiannually for 25 years

293 Appendix B Summary of Consultant Recommendations Lease Versus Own A space needs study conducted for the Board indicated the Health Unit requires approximately 40,000 square feet, while it currently has less than 29,000 square feet. The biggest occupancy issue faced by the Health Unit is that it has owned its own building since 1975, so occupancy costs have not increased over the years, resulting in a current occupancy budget of under $5.17 per square foot, compared to a market rate of over $20.00 per square foot. Prior to undertaking a search for a new location, the Board engaged PwC to conduct a study to recommend the best model to acquire space. PwC undertook an extensive study that included an examination of expanding Hospital Drive, leasing Hospital Drive, selling Hospital Drive, leasing new premises and purchasing new premises. The final recommendation was to purchase a new premise. To summarize the report: Expanding Hospital Drive The study found expanding the current structure on Hospital Drive cannot be justified. The major reasons include: Building Up: 1) Current zoning setback requires the building be one foot back from the curb for every one foot of height. The original building was constructed to the maximum allowable height so the height cannot be increased without a change to the setback allowance; 2) The existing building was built as a one story building with a partial basement only. Increasing the height of the building would require a significant work to increase in the existing building footings, which would be too expensive and impractical to undertake and does not consider the cost of leasing space while undertaking construction as well as move costs out and back; 3) The building is on the flight path for the Peterborough Regional Health Centre (PRHC) medivac helicopter. Increasing the height would interfere with aircraft operations. Building Out: 1) Expansion/redevelopment of 10 Hospital Drive is limited by the size, shape, and topography of the site as well as the ability of the site to accommodate a satisfactory Page 293 of 327

294 amount of automobile parking given the increased site coverage and overall building density. There is currently parking for 86 cars, which is already below the (municipally) required number of spaces. The property is not large enough to add additional parking spaces. Underground parking could be built, but to allow for an estimated 200 parking spaces, the cost of digging and soil removal, building underground floors, walls and ceiling, driveway, etc. the cost is estimated at $1,632,000 to $1,824,000. This does not include the construction costs to add to the building. Leasing New Premises The Health Unit requires approximately 40,000 square feet of office space. In addition, there are a number of business requirements for location including access to bus services (for clients) and high speed (preferably fibre optic) internet services to allow for submission of Ministry data and Ministry video conferences. The PwC study indicated that there are limited rental buildings of this size available in Peterborough, and when occupancy costs are included, the buildings that are available lease in the $20 to $24 per square foot range. This would mean a lease cost to the Health Unit of $800,000 to $960,000 per year. The Health Unit has an occupancy budget of $200,000, so the Health Unit would have to obtain $600,000 to $760,000 in additional occupancy costs. Leasing Hospital Drive PwC undertook a market study and determined that the lease rate for Hospital Drive should be $18 to $20 per square foot, providing annual revenues of $270,800 to $300,900. Consideration was then given to leasing Hospital Drive and using the proceeds of the lease and the existing occupancy costs to fund a new lease. If the Health Unit was able to obtain the maximum rate for Hospital Drive and pay the minimum lease rate for an alternate premises, the Health Unit would be short in excess of $499,100 per year. The PwC review indicated $20 per square foot at Hospital Drive is optimistic and $18 per square foot would be more realistic, so the recommendation was not to take this option. Sale of Hospital Drive The consultants then considered the option of selling Hospital Drive, investing the proceeds and using existing occupancy costs and proceeds from the sale to lease a new premises. The results indicate that if the entire proceeds from the sale were invested in an annuity at 3% interest, in less than four to six years (depending on the sale price and interest rate received), the organization would have used the entire sale proceeds, be left with no asset and be committed to a lease it could no longer afford. Page 294 of 327

295 Purchase New Location The recommended scenario is to sell Hospital Drive, use the proceeds as a down payment and request an appropriate level of funding from funding partners. This option has several points to consider: 1) With the size of the potential down payment the increase required to carry a mortgage is less that lease costs for a similar sized space; 2) At the end of the mortgage period the Health Unit would own its space so occupancy costs could be stabilized for another twenty years. Page 295 of 327

296 Presentation to County Council February 4, 2015 Page 296 of 327 Andy Sharpe, Chair, Property Committee Rosana Pellizzari, MD, FRCP(C) Medical Officer of Health Brent Woodford, MHSc, MBA, Director Corporate Services

297 History Page 297 of 327 Under Health Protection and Promotion Act Health Units are allowed to purchase and own real property but must have approval from municipal partners to sell property Permission already obtained from last County and City Councils and both First Nations

298 Background Have a conditional offer to purchase Hospital Drive at full appraised market value Developed a business plan for new building (circulated to Council in preparation for this meeting) Page 298 of 327

299 Request today: Page 299 of 327 Be it resolved that County Council: Receives the presentation from the Medical Officer of Health and the Director, Corporate Services of the Peterborough CountyCity Health Unit concerning the Health Unit s acquisition of 3 floors located at 185 King Street, Peterborough, Ontario. Approves the acquisition of 3 floors located at 185 King Street, Peterborough, Ontario. Approves prebudget authorization for a onetime contribution of $182,475 for renovation and relocation costs. Approves an increase in the annual contribution equal to $52,870 in the first year for occupancy and mortgage costs (25year mortgage) which replaces the occupancy cost allowance requested for 2015 of $28,198 in the Health Unit s December 12, 2014 presentation to Council.

300 Overview of Current Location Page 300 of 327 Custom built in 1975 and owned outright by Board of Health City paid 23%, County paid 12%, Province paid 65% Originally built for 44 staff on one floor Basement designed for storage only Provided limited number of programs and services No computers Very few walkin clients

301 Overview of Current Location Building not up to code Cannot meet Accessibility Legislation requirements under AODA and not in compliance with current building code Page 301 of 327

302 Overview of Current Location Page 302 of staff in two locations (plus dental clinic at George St.) Number of staff in basement Provide 26 different services Responsible under 14 different Legislative Acts Entire organization computerized Over 50 walkin clients per day

303 Overview of Current Location Page 303 of 327 Rent space on O Carroll but not well laid out, not accessible, not publically accessible, costly and too small Run out of room, can t expand, can t upgrade

304 Overview Page 304 of 327 We have run out of room and can t expand or upgrade Our 2008 and 2013 Strategic Plans call for better facilities Two year search and RFI process identified potential locations We plan to sell 10 Hospital Drive and purchase new site

305 Benefits Selling Hospital Drive Hospital Drive restrictive zoning (PS.2213 public service and clinics) Purchaser will be medical group or buyer that will attract physician group due to location by hospital Page 305 of 327 Supports physician recruitment and retention Have received unsolicited offer for appraised value of Hospital Dr.

306 Rent/Buy Analysis Page 306 of 327 Board undertook extensive analysis to examine economic impact of buying vs leasing Sell Hospital Drive, invest proceeds and apply to fund new leased space Rent Hospital Drive lease new space for Health Unit Sell Hospital Drive, use proceeds as down payment and request appropriate funding Recommended sell Hospital Drive and use proceeds as down payment

307 Process to Date RFI to identify potential sites Indepth review of responses by Property Committee and Board Hired Project Engineer who also reviewed and reached same conclusion Page 307 of 327

308 Process to Date Page 308 of 327 King Street identified by Board as preferred location Due Diligence completed Electrical Mechanical Structural Environmental

309 Process to Date Offer to purchase first three floors as a condominium made conditional on financing Ministry and MPP engaged Now seeking municipalities support Page 309 of 327

310 Benefits to All Residents Page 310 of 327 Located in downtown Peterborough walking distance to bus terminal and opposite parking garage Modern, fully accessible building State of the art training and meeting facilities Custom designed immunization, travel and sexual health clinics

311 Benefits to PCCHU All staff under one roof (convenience, reduced travel, increased productivity) Building designed for current work requirements Improved meeting and training facilities Close proximity to partners Page 311 of 327

312 Financials Will apply for Infrastructure Ontario mortgage Estimated can obtain mortgage at 3.75%, fixed for 25 years Page 312 of 327

313 Financials: One Time Grants Page 313 of 327 Requesting province contribute $1,346,018 in onetime funding Requesting City contribute $261,666 in onetime funding Requesting County contribute $182,475 in onetime funding

314 Financials: Annual Page 314 of 327 Requesting province contribute $390,000 in annual budget funding Requesting $75,817 from City Requesting $52,870 from County Solid business case and financials means no risk will ask municipalities for additional funding

315 Summary Page 315 of 327 Requesting approval to purchase 3 floors of 185 King Street Requesting onetime contribution of $261,666 Requesting annual operating budget increase of $52,870 (which replaces the occupancy cost allowance requested for 2015 in the Health Unit s December 12, 2014 presentation to Council)

316 Page 316 of 327 Questions?

317 Page 317 of

318 2015 Agenda and Financial Implications The requested City share of expenses that represents core funding has increased from $898,778 to $903,751 (0.05%) and the County share has increased from $642,337 to $645,891 (0.05%). The modest increase in core funding is partly the result of the fact that the Physician Recruitment program has been moved to Primary Health Care Services of Peterborough, saving a combined estimated $30,000 in expense. Without the change in how this program is delivered, the request would have been a 2.5% increase for each municipality. Page 318 of 327

319 2015 Agenda and Financial Implications (Cont d) The budget also includes an additional onetime request of $50,000 from the City and $25,000 from the County to bring the Travel Media Association of Canada (TMAC) Conference to Peterborough. Additional information is provided in Appendix B attached to this report. Altogether the request has increased 5.6% for the City and 3.9% for the County. Funding requests for Sustainable Peterborough in the amount of $35,000 for both City and County as well as $100,000 for Airport Marketing on behalf of the City remain at 2014 levels. Page 319 of 327 Section 5.02a of the 2012 agreement between the City, County and GPAEDC stipulates that "For the term of this agreement, the City and the County agree to provide funding to GPAEDC to undertake Core Economic Development Activities as set out in Appendix A that is at least equal to the approved 2012 budget, increased by at least the increase in the National Consumer Price Index for the previous year.