Schedule "A" to By-Law No

Transcription

1 Schedule "A" to ByLaw No Page 1. Summary Report 3 a. Changes in Tax Requirements by Department 5 14 b. Summary c. Reserves 19 d. Preliminary 2015 Surplus/Deficit by Department 2. Unallocated Revenues a. Unallocated Revenues 3. by Department a. General Government b. General Administration c. Corporate d. Assessment e. Court House f. Armour Road g. Geographic Information Service (GIS) h. Emergency Measures i. 911 Emergency Systems j. Transit k. Public Works Operations and Engineering & Design l. Public Works Waste Management m. County/City Landfill n. Peterborough County/City Paramedics (PCCP) o. Other Agencies p. Peterborough County/City Shared Services q. Lang Pioneer Village r. Land Division s. Planning t. Economic Development u. County Forests v. Grants and Donations w. Broadband x. Tourism Page 1 of 275

2 County of Peterborough County Council Special Meeting Agenda Friday, September 30, :30 AM Page 4. Long Term Capital Forecasts a. Public Works Long Term Capital Forecasts 5. Transit Handicap Van 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. Peterborough Economic Development a. Peterborough Economic Development Report Page 2 of 275

3 Change in Tax Requirement by Department 2016 Department Tax $ Increase /(Decrease) % of Total Tax Change Unallocated $ (693,669) $ (620,403) $ 73, % General Government $ 415,687 $ 432,000 $ 16, % General Administration $ 1,782,848 $ 1,829,858 $ 47, % Court House $ 141,910 $ 208,992 $ 67, % Armour Road Facility $ 173,557 $ 150,856 $ (22,701) 13.08% Corporate $ 986,771 $ 1,004,749 $ 17, % Geographic Information Service (GIS) $ 342,071 $ 344,444 $ 2, % Assessment $ 1,351,496 $ 1,344,605 $ (6,891) 0.51% Emergency Measures Systems $ 147,998 $ 148,465 $ % 911 Emergency Systems $ 39,133 $ 36,304 $ (2,829) 7.23% Transit $ 46,857 $ 49,199 $ 2, % Public Works Operations and Engineering & Design $ 14,222,810 $ 16,048,361 $ 1,825, % County/City Landfill $ 745,426 $ 1,109,350 $ 363, % Public Works Waste Management $ 1,720,661 $ 1,829,370 $ 108, % Peterborough County/City Paramedics (PCCP) $ 3,098,262 $ 3,250,278 $ 152, % Peterborough County/City Shared Services $ 6,714,645 $ 6,861,301 $ 146, % Other Agencies $ 2,661,363 $ 1,686,685 $ (974,678) 36.62% Lang Pioneer Village $ 780,739 $ 784,436 $ 3, % Tourism $ 5,500 $ $ (5,500) 0.00% Planning $ 583,331 $ 623,119 $ 39, % Economic Development $ 733,268 $ 734,040 $ % Grants and Donations $ 10,500 $ 500 $ (10,000) 95% Broadband $ 500 $ $ (500) 0.00% Total Requirement $ 36,011,664 $ 37,856,509 $ 1,844, % Assessment Growth (Estimate) 0.90% Total Requirement Increase Net of Assessment Growth 4.22% Page 3 of 275

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5 Summary Report 2016 Operating Revenue Preliminary Actuals Dec % Change P.I.L.& Supplementary Taxes $ (397,560) $ (441,959) $ (441,959) $ (448,166) 1% Property Taxation $ (30,314,593) $ (31,055,768) $ (31,055,768) $ (31,272,839) 1% User Charges $ (5,026,522) $ (4,650,215) $ (4,673,445) $ (5,109,630) 10% InterDepartment $ (707,584) $ (759,475) $ (727,161) $ (784,535) 3% Government Transfers Operating $ (7,562,386) $ (8,101,534) $ (8,447,236) $ (8,444,404) 4% Other Municipalities $ (4,299,288) $ (4,679,275) $ (4,970,000) $ (4,840,680) 3% Investment Income $ (263,800) $ (274,310) $ (248,340) $ (726,557) 165% Provincial Offences Act Charges Recovered $ (602,910) $ (625,776) $ (625,776) $ (695,271) 11% Development Charges Earned $ (250,580) $ (740,356) $ (740,356) $ (626,673) 15% Federal Gas Tax Revenue Earned $ (2,094,146) $ (1,588,784) $ (1,588,784) $ (1,588,784) 0% Provincial Gas Tax Revenue Earned $ (54,824) $ (65,970) $ (65,970) $ (42,600) 35% Total Operating Revenue $ (51,574,192) $ (52,983,421) $ (53,584,794) $ (54,580,138) 3% Expenditures Department PCCP $ 13,587,603 $ 14,061,852 $ 14,396,710 $ 14,727,340 Emergency Measures $ 137,950 $ 140,988 $ 135,154 $ 141, Emergency Systems $ 39,100 $ 39,133 $ 33,982 $ 39,304 Public Works Operations and Engineering & Desig$ 11,717,400 $ 11,624,965 $ 11,057,036 $ 12,511,301 Public Works Waste Management $ 2,875,509 $ 3,148,661 $ 2,669,139 $ 3,157,070 County/City Landfill $ 1,551,577 $ 1,763,101 $ 1,763,233 $ 1,935,300 Court House $ 458,250 $ 485,520 $ 486,243 $ 486,660 Armour Road Facility $ 297,558 $ 290,837 $ 272,136 $ 255,271 Broadband $ 500 $ 500 $ $ County Forest $ 59,160 $ 59,245 $ 30,534 $ 49,200 General Government $ 379,115 $ 414,587 $ 321,022 $ 425,400 General Administration $ 1,895,217 $ 2,031,483 $ 1,878,189 $ 2,209,663 Corporate $ 1,372,401 $ 1,483,479 $ 1,222,128 $ 1,478,302 Assessment $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 Grants and Donations $ 100,500 $ 110,500 $ 110,500 $ 100,500 Transit $ 83,699 $ 96,289 $ 101,289 $ 74,435 GIS $ 385,125 $ 380,721 $ 345,279 $ 383,249 Social Services $ 1,527,041 $ 1,429,026 $ 1,429,026 $ 1,340,088 Child Services $ 405,965 $ 447,541 $ 447,541 $ 500,632 Social Housing $ 5,339,001 $ 5,435,461 $ 5,435,462 $ 5,656,427 Health Unit $ 869,585 $ 1,021,387 $ 986,478 $ 847,241 PRHC $ $ $ $ Fairhaven $ 753,660 $ 924,391 $ 924,391 $ 1,158,034 Economic Development $ 691,037 $ 733,268 $ 735,745 $ 734,040 Lang Pioneer Village $ 907,195 $ 978,075 $ 1,101,279 $ 1,018,009 Tourism $ 3,900 $ 3,500 $ 498 $ Land Division $ 160,115 $ 164,706 $ 186,674 $ 148,167 Planning $ 652,800 $ 692,186 $ 616,224 $ 739,634 Unallocated Revenues $ 125,900 $ 125,900 $ 125,900 $ 554,320 Total Operating Expense $ 47,733,353 $ 49,438,797 $ 48,163,289 $ 52,102,288 5% Total Net Operating(Surplus) Deficit $ (3,840,839) $ (3,544,625) $ (5,421,505) $ (2,477,850) 30% Page 5 of 275

6 Summary Report 2016 Preliminary Actuals Dec % Change Tangible Capital Assets (TCA) Revenue Property Taxation $ (4,051,057) $ (4,955,896) $ (4,955,896) $ (6,583,670) 33% Government Transfers $ $ $ $ InterDepartment $ $ $ $ (428,420) Other Municipalities $ (385,899) $ (366,584) $ (398,206) $ (424,715) 16% Other Revenues $ $ $ $ Total TCA Revenue $ (4,436,956) $ (5,322,480) $ (5,354,102) $ (7,436,805) 40% Disbursements Department PCCP $ 629,524 $ 672,881 $ 638,673 $ 632,945 Emergency Measures $ 8,300 $ 8,300 $ 6,528 $ 8,300 Public Works Operations and Engineering & Desig$ 6,079,000 $ 6,079,000 $ 6,134,842 $ 6,079,000 Public Works Waste Management $ 8,117 $ 8,117 $ 7,323 $ 7,335 County/City Landfill $ 517,500 $ 540,200 $ 2,809,144 $ 536,460 Court House $ 20,750 $ 94,900 $ 294,674 $ 24,200 Armour Road Facility $ 259,308 $ 271,530 $ 271,394 $ 284,395 Broadband $ $ $ $ General Government $ 1,600 $ $ $ 1,600 General Administration $ 5,500 $ 5,500 $ 511 $ 5,500 Corporate $ 21,700 $ 21,700 $ 17,459 $ 21,700 Transit $ 35,700 $ 35,700 $ 35,677 $ 35,700 GIS $ 7,700 $ 7,700 $ 511 $ 520 Lang Pioneer Village $ 32,300 $ 32,300 $ 107,053 $ 34,650 Total TCA Disbursements $ 7,626,999 $ 7,777,828 $ 10,323,790 $ 7,672,305 1% Total Net TCA (Surplus) Deficit $ 3,190,043 $ 2,455,348 $ 4,969,688 $ 235,500 90% Change In Accumulated Surplus Total Transfers from Reserves $ (6,761,237) $ (6,320,306) $ (6,654,660) $ (5,728,251) 9% Total Transfers to Reserves $ 2,207,220 $ 2,693,209 $ 6,474,731 $ 2,370,232 12% Net Transfers to and (from) Reserves $ (4,554,017) $ (3,627,097) $ (179,928) $ (3,358,019) 7% Change in Accumulated Surplus Invested in TCA$ 5,204,813 $ 4,716,373 $ (1,026,483) $ 5,600,371 19% Total Surplus to (Deficit from) Accum. Surplus $ 650,796 $ 1,089,276 $ (1,206,411) $ 2,242, % Total County of Peterborough Revenue $ (62,772,385) $ (64,626,207) $ (65,593,556) $ (67,745,195) 5% Total County of Peterborough Expenditure $ 62,772,385 $ 64,626,207 $ 63,935,327 $ 67,745,195 5% Total Net (Surplus) Deficit $ $ $ (1,658,229) $ Page 6 of 275

7 Summary Report 2016 Preliminary Actuals Dec % Change Operating Revenue P.I.L.& Supplementary Taxes P.I.L. Ontario Municipal Tax $ (115,000) $ (109,399) $ (109,399) $ (115,606) P.I.L. Ontario Other $ (32,560) $ (32,560) $ (32,560) $ (32,560) Supplementary Taxes $ (250,000) $ (300,000) $ (300,000) $ (300,000) P.I.L.& Supplementary Taxes $ (397,560) $ (441,959) $ (441,959) $ (448,166) 1% Property Taxation Unallocated $ 519,460 $ 693,669 $ 693,669 $ 620,403 General Government $ (379,115) $ (414,187) $ (414,187) $ (425,000) General Administration $ (1,678,606) $ (1,763,271) $ (1,763,271) $ (1,829,858) Corporate $ (925,328) $ (973,071) $ (973,071) $ (973,648) Broadband $ (500) $ (500.00) $ (500) $ GIS $ (321,125) $ (337,571) $ (337,571) $ (344,444) Assessment $ (1,356,490) $ (1,351,496) $ (1,351,496) $ (1,344,605) Armour Road Facility $ (106,979) $ (110,699) $ (110,699) $ (110,856) Emergency Measures $ (137,950) $ (140,988) $ (140,988) $ (141,996) 911 $ (39,100) $ (39,133.00) $ (39,133) $ (36,304) Provincial Offences $ 602,910 $ 625,776 $ 625,776 $ 609,171 Bridges $ (603,028) $ (650,550) $ (650,550) $ (804,450) County Roads $ (9,765,172) $ (9,510,850) $ (9,510,850) $ (10,091,501) Transit $ (28,875) $ (30,319) $ (30,319) $ (31,835) County/City Landfill $ (94,339) $ (430,401) $ (430,401) $ (346,850) Waste Management $ (1,627,359) $ (1,720,661) $ (1,720,661) $ (1,829,370) PCCP $ (2,745,930) $ (2,836,313) $ (2,836,313) $ (2,946,744) P.R.H.C. $ (1,216,650) $ (1,216,650) $ (1,216,650) $ Health Unit $ (815,528) $ (838,912) $ (838,912) $ (847,241) Fairhaven $ (435,070) $ (605,801) $ (605,801) $ (839,444) Social Service $ (1,527,041) $ (1,429,026) $ (1,429,026) $ (1,340,088) Child Care $ (405,965) $ (447,541) $ (447,541) $ (500,632) Social Housing $ (5,305,781) $ (5,463,854) $ (5,463,854) $ (5,629,752) LPV $ (679,195) $ (730,820) $ (730,820) $ (730,136) Tourism $ (3,900) $ (5,500) $ (5,500) $ Planning $ (546,400) $ (583,331) $ (583,331) $ (623,119) Economic Development $ (691,037) $ (733,268) $ (733,268) $ (734,040) Grants And Donations $ (500) $ (10,500) $ (10,500) $ (500) Property Taxation $ (30,314,593) $ (31,055,768) $ (31,055,768) $ (31,272,839) 1% User Charges City of Ptbo Assessment Loss $ (6,000) $ (3,300) $ (3,541) $ General Gov.'s Recoveries $ $ (400) $ (661) $ (400) Sale Of Maps $ (50) $ (50) $ $ (50) Sale Of Pins, Ties, Etc. $ (50) $ (60) $ $ (60) Sale Of Flags $ $ $ (48) $ (48) Page 7 of 275

8 Summary Report 2016 Preliminary Actuals Dec % Change N.S.F. Charged $ $ (50) $ $ Court House Recoveries $ $ $ (4,062) $ (3,000) Parking Fees $ (21,000) $ (30,000) $ (33,260) $ (30,000) Victoria Park Rentals $ $ $ (150) $ (200) Rentals Court House Op $ (437,250) $ (455,520) $ (500,597) $ (453,460) Rentals Court House Cap $ (68,669) $ (114,850) $ (55,771) $ (62,872) EORN Revenue $ (123,000) $ (37,495) $ (51,203) $ (30,000) Corp Recoveries $ (20,000) $ $ (62,473) $ (50,000) GIS Atlas Sales $ (10,000) $ $ $ GIS Recoveries $ (7,000) $ (9,000) $ (10,937) $ (6,500) Sign Tab Recoverable $ $ $ (870) $ (3,000) Roads Refunds and Recoveries $ (225,000) $ (50,000) $ (15,213) $ (50,000) Signs Roads $ $ (1,500) $ (500) $ (1,500) SalesRoads Work Charged $ $ $ (44,816) $ Roads Sales $ (35,000) $ (30,000) $ (19,300) $ (45,000) Permits Roads $ (35,000) $ (25,000) $ (23,490) $ (25,000) RoadsInsurance Claim $ (25,000) $ $ $ Transit Recovery $ $ $ (2,500) $ County/City Landfill Recovery $ (42,000) $ (50,000) $ (36,717) $ (50,000) County Landfill Revenue $ (1,415,238) $ (1,282,700) $ (1,282,707) $ (1,538,450) North Kawartha Curbside $ (83,500) $ (70,000) $ (67,516) $ (70,000) Recycling Depots $ (40,000) $ (60,000) $ (86,796) $ (60,000) Recycling HSW Depots $ (5,000) $ (8,000) $ (25,462) $ (40,000) Municipalities Kitchen $ (500) $ (300) $ (1,083) $ (300) Recycling Composters $ (3,000) $ (3,000) $ (1,348) $ (3,000) Recycling Kitchen Compo $ (500) $ (100) $ (106) $ (100) Equipment Rental Recycling $ (400) $ (400) $ (1,118) $ (400) Municipalities Trailer $ (20,000) $ (24,500) $ (26,034) $ (22,000) Municipalities Blue Box $ (2,500) $ (1,500) $ (2,407) $ (1,500) MunicipalitiesSites $ (40,000) $ (40,000) $ (23,193) $ (40,000) Collection Recycling Curbside $ (18,000) $ (20,000) $ (21,800) $ (19,000) Recycling Blue Boxes $ (1,000) $ (1,500) $ (3,887) $ (1,500) Recycling Caddies $ (1,000) $ (1,200) $ (1,333) $ (1,200) Recycling Recoveries $ (7,500) $ (4,500) $ (3,020) $ (8,500) Waste Reduction Promotion $ $ $ (3) $ Environmental Product Sal $ (2,000) $ (500) $ (607) $ (500) Capital Equipment Sales $ (15,000) $ $ $ PCCP Recoveries/Refunds $ (19,000) $ (10,000) $ (132,083) $ (51,000) Health Unit Recoveries $ $ $ (1,323) $ Fairhaven $ (318,590) $ (318,590) $ (318,590) $ (318,590) Pioneer Village Recoveries $ $ $ (1,994) $ Pioneer Village Workshop $ (5,000) $ (3,500) $ (3,751) $ (4,000) Pioneer Village Gift Shop $ (35,000) $ (30,000) $ (32,927) $ (35,000) Pioneer Village Food Booth $ (13,000) $ (13,000) $ (15,893) $ (14,000) Pioneer Village Cheese Shop $ (500) $ $ $ Page 8 of 275

9 Summary Report 2016 Preliminary Actuals Dec % Change Pioneer Village Print Shop $ (1,000) $ (1,000) $ (380) $ (500) Pioneer Village General $ (5,000) $ (6,500) $ (7,569) $ (6,500) Pioneer Village Keene Hotel $ (6,000) $ (4,000) $ (6,167) $ (5,000) Pioneer Village Admissions $ (80,000) $ (70,000) $ (81,291) $ (80,000) Pioneer Village Event Specials $ (10,000) $ (10,000) $ (10,400) $ (10,000) Pioneer Village Facilities $ (2,500) $ (1,200) $ (2,076) $ (2,000) Pioneer Village Church $ (3,000) $ (2,000) $ (2,720) $ (2,500) Pioneer Village Donations $ (5,000) $ (1,000) $ (13,320) $ (3,000) Youth Interpreter Program $ (1,000) $ (1,700) $ (1,800) $ (1,800) Raise the Barn Donations $ $ $ (17,150) $ (14,500) Land Division Recoveries $ (2,500) $ (3,100) $ (19,438) $ Severances Land Division $ (133,125) $ (144,000) $ (129,675) $ (130,500) Planning Peer Review Recovery $ (15,000) $ (15,000) $ (2,486) $ (15,000) Planning Recoveries $ (45,900) $ $ (10) $ Sales Planning Dept. $ (15,500) $ (15,000) $ (14,900) $ (18,000) ForestTimber Sales $ (49,750) $ (25,000) $ (23,074) $ (30,000) Forest Trapping Rights $ $ $ (50) $ Rental Forest House $ $ (200) $ (177) $ (200) Equipment Charged To Jobs $ (1,550,000) $ (1,650,000) $ (1,419,671) $ (1,750,000) User Charges $ (5,026,522) $ (4,650,215) $ (4,673,445) $ (5,109,630) 10% InterDepartment Recovery From PCCP Finance/Purchasing $ (77,261) $ (60,831) $ (60,831) $ (64,970) Recovery from Administration $ (7,500) $ (7,500) $ (4,496) $ (7,500) Recovery from PCCP HR/Legal $ (123,250) $ (159,089) $ (159,189) $ (165,350) Recovery from PCCP IT support $ (35,073) $ (36,245) $ (36,245) $ (36,855) Corp Internal Transfer $ (19,600) $ (21,560) $ (20,188) $ (9,800) GIS Internal Transfers $ (13,500) $ (14,850) $ (13,905) $ (13,500) Armour Road Facility Internal Transfer Operating $ (203,279) $ (192,838) $ (192,838) $ (144,415) Armour Road Facility Internal Transfer Capital $ (198,221) $ (208,672) $ (208,672) $ (257,095) Roads Internal Transfers $ (1,500) $ (1,650) $ (1,545) $ (1,650) Planning Internal Transfers $ (28,400) $ (56,240) $ (29,252) $ (83,400) InterDepartment $ (707,584) $ (759,475) $ (727,161) $ (784,535) 3% Government Transfers Operating M.N.R. Pits And Quarrys $ (45,000) $ (45,000) $ (42,361) $ (45,000) E.O.D.P Eastewrn Ontario Development Program $ $ (45,000) $ (37,497) $ (45,000) OCIF Ontario Community Infrastructure Fund $ $ (120,415) $ (120,715) $ (120,415) Recycling WDO Funding $ (490,000) $ (515,000) $ (629,745) $ (518,000) Caddie Sales Trailer Parks $ (1,500) $ (500) $ (1,300) $ (500) Province Ambulance $ (6,509,366) $ (6,795,664) $ (6,971,388) $ (7,155,816) Prov Offload Nurse Program $ (455,520) $ (450,600) $ (450,600) $ (450,600) Celebrate Ontario $ $ (5,355) $ (78,842) $ (36,073) Museum Operating Grant $ (53,000) $ (53,000) $ (52,979) $ (53,000) Eastern Ontario Development $ (8,000) $ $ $ RED Rural Economic Development $ $ (45,000) $ (24,895) $ (20,000) Summer Experience Program $ $ $ (2,875) $ Page 9 of 275

10 Summary Report 2016 Preliminary Actuals Dec % Change Rural Summer Jobs $ $ $ (3,184) $ Young Canada Works LPV $ $ $ (7,682) $ Canada Summer Jobs $ $ $ (5,940) $ YMCA Summer Work Student $ $ $ (2,233) $ Planning Provincial Recovery $ $ (26,000) $ (15,000) $ Government Transfers Operating $ (7,562,386) $ (8,101,534) $ (8,447,236) $ (8,444,404) 4% Other Municipalities Corp Municipal Recoveries $ $ $ (713) $ General Admin Municipal Recoveries $ $ $ (983) $ Municipal Recoveries $ (3,500) $ $ (8,718) $ (4,000) Public Works Municipal Recovery $ $ (250,000) $ (416,947) $ (250,000) Recycling Revenue $ (453,000) $ (460,000) $ (567,317) $ (460,000) Enviromental Dept. Municipal Recoveries $ $ $ (977) $ City Ptbo Ambulance $ (3,842,788) $ (3,969,275) $ (3,971,703) $ (4,123,180) Planning Municipal Recoveries $ $ $ (2,642) $ (3,500) Other Municipalities $ (4,299,288) $ (4,679,275) $ (4,970,000) $ (4,840,680) 3% Investment Income Interest Bank $ (199,800) $ (220,000) $ (187,738) $ (200,000) Interest Investments $ (42,000) $ (54,310) $ (2,546) $ (526,557) Interest Internal Bridge $ (12,000) $ $ (28,189) $ Interest Internal Road $ (10,000) $ $ (29,866) $ Investment Income $ (263,800) $ (274,310) $ (248,340) $ (726,557) 165% Provincial Offences Act Charges Recovered Fines P.O.A. $ (602,910) $ (625,776) $ (625,776) $ (695,271) Provincial Offences Act Charges Recovered $ (602,910) $ (625,776) $ (625,776) $ (695,271) 11% Development Charges Earned Contribution From Reserve Dev. Charges Roads $ (198,000) $ (690,856) $ (690,856) $ (626,673) Contribution From Reserve Dev. Charges $ (20,000) $ $ $ Heath Unit $ (32,580) $ (49,500) $ (49,500) $ Development Charges Earned $ (250,580) $ (740,356) $ (740,356) $ (626,673) 15% Federal Gas Tax Revenue Earned Contribution From Reserve Gas Tax $ (963,000) $ $ $ Contrib.From Res. S.C.F. Roads $ (1,131,146) $ (1,588,784) $ (1,588,784) $ (1,588,784) Federal Gas Tax Revenue Earned $ (2,094,146) $ (1,588,784) $ (1,588,784) $ (1,588,784) 0% Provincial Gas Tax Revenue Earned Contrib. From ReserveProvinceRFOp $ (54,824) $ (65,970) $ (65,970) $ (42,600) Provincial Gas Tax Revenue Earned $ (54,824) $ (65,970) $ (65,970) $ (42,600) 35% Total Operating Revenue $ (51,574,192) $ (52,983,421) $ (53,584,794) $ (54,580,138) 3% Page 10 of 275

11 Summary Report 2016 Preliminary Actuals Dec % Change Expenditures Department PCCP $ 13,587,603 $ 14,061,852 $ 14,396,710 $ 14,727,340 Emergency Measures $ 137,950 $ 140,988 $ 135,154 $ 141, Emergency Systems $ 39,100 $ 39,133 $ 33,982 $ 39,304 Public Works Operations and Engineering & Desig$ 11,717,400 $ 11,624,965 $ 11,057,036 $ 12,511,301 Public Works Waste Management $ 2,875,509 $ 3,148,661 $ 2,669,139 $ 3,157,070 County/City Landfill $ 1,551,577 $ 1,763,101 $ 1,763,233 $ 1,935,300 Court House $ 458,250 $ 485,520 $ 486,243 $ 486,660 Armour Road Facility $ 297,558 $ 290,837 $ 272,136 $ 255,271 Broadband $ 500 $ 500 $ $ County Forest $ 59,160 $ 59,245 $ 30,534 $ 49,200 General Government $ 379,115 $ 414,587 $ 321,022 $ 425,400 General Administration $ 1,895,217 $ 2,031,483 $ 1,878,189 $ 2,209,663 Corporate $ 1,372,401 $ 1,483,479 $ 1,222,128 $ 1,478,302 Assessment $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 Grants and Donations $ 100,500 $ 110,500 $ 110,500 $ 100,500 Transit $ 83,699 $ 96,289 $ 101,289 $ 74,435 GIS $ 385,125 $ 380,721 $ 345,279 $ 383,249 Social Services $ 1,527,041 $ 1,429,026 $ 1,429,026 $ 1,340,088 Child Services $ 405,965 $ 447,541 $ 447,541 $ 500,632 Social Housing $ 5,339,001 $ 5,435,461 $ 5,435,462 $ 5,656,427 POA $ $ $ $ 86,100 Health Unit $ 869,585 $ 1,021,387 $ 986,478 $ 847,241 Fairhaven $ 753,660 $ 924,391 $ 924,391 $ 1,158,034 Economic Development $ 691,037 $ 733,268 $ 735,745 $ 734,040 Lang Pioneer Village $ 907,195 $ 978,075 $ 1,101,279 $ 1,018,009 Tourism $ 3,900 $ 3,500 $ 498 $ Land Division $ 160,115 $ 164,706 $ 186,674 $ 148,167 Planning $ 652,800 $ 692,186 $ 616,224 $ 739,634 Unallocated Revenues $ 125,900 $ 125,900 $ 125,900 $ 554,320 Total Operating Expense $ 47,733,353 $ 49,438,797 $ 48,163,289 $ 52,102,288 5% Total Net Operating(Surplus) Deficit $ (3,840,839) $ (3,544,625) $ (5,421,505) $ (2,477,850) 30% Page 11 of 275

12 Summary Report 2016 Preliminary Actuals Dec % Change Tangible Capital Assets (TCA) Revenue Property Taxation Tax Requirement General Government Capital $ (5,500) $ (1,500) $ (1,500) $ (7,000) Tax Requirement General Administration Capital $ (17,500) $ (19,577) $ (19,577) $ Tax Requirement Court House Capital $ (201,331) $ (141,910) $ (141,910) $ (208,992) Tax Requirement Corporate Capital $ (8,600) $ (13,700) $ (13,700) $ (31,101) Tax Requirement GIS Capital $ (2,200) $ (4,500) $ (4,500) $ Tax Requirement Armour Road Facility Capital $ (61,087) $ (62,858) $ (62,858) $ (40,000) Tax Requirement Emergency Measures Capital $ (8,300) $ (7,010) $ (7,010) $ (6,469) Tax Requirement Bridges Capital $ (1,377,454) $ (2,786,215) $ (2,786,215) $ (2,071,027) Tax Requirement County Roads Capital $ (1,728,332) $ (1,275,195) $ (1,275,195) $ (3,081,383) Tax Requirement Transit Capital $ (15,750) $ (16,538) $ (16,538) $ (17,364) Tax Requirement Landfill Proportionate Share Cap $ (311,031) $ (315,025) $ (315,025) $ (762,500) Tax Requirement PCCP Capital $ (244,251) $ (261,949) $ (261,949) $ (303,534) Tax Requirement LPV Capital $ (69,721) $ (49,919) $ (49,919) $ (54,300) Property Taxation $ (4,051,057) $ (4,955,896) $ (4,955,896) $ (6,583,670) 33% Internal Transfer $ $ $ $ (428,420) InterDepartment $ $ $ $ (428,420) City of Peterborough $ (385,899) $ (366,584) $ (398,206) $ (424,715) Other Municipalities $ (385,899) $ (366,584) $ (398,206) $ (424,715) 16% Total TCA Revenue $ (4,436,956) $ (5,322,480) $ (5,354,102) $ (7,436,805) 40% Disbursements Department PCCP $ 629,524 $ 672,881 $ 638,673 $ 632,945 Emergency Measures $ 8,300 $ 8,300 $ 6,528 $ 8,300 Public Works Operations and Engineering & Desig$ 6,079,000 $ 6,079,000 $ 6,134,842 $ 6,079,000 Public Works Waste Management $ 8,117 $ 8,117 $ 7,323 $ 7,335 County/City Landfill $ 517,500 $ 540,200 $ 2,809,144 $ 536,460 Court House $ 20,750 $ 94,900 $ 294,674 $ 24,200 Armour Road Facility $ 259,308 $ 271,530 $ 271,394 $ 284,395 General Government $ 1,600 $ $ $ 1,600 General Administration $ 5,500 $ 5,500 $ 511 $ 5,500 Corporate $ 21,700 $ 21,700 $ 17,459 $ 21,700 Transit $ 35,700 $ 35,700 $ 35,677 $ 35,700 GIS $ 7,700 $ 7,700 $ 511 $ 520 Lang Pioneer Village $ 32,300 $ 32,300 $ 107,053 $ 34,650 Total TCA Disbursements $ 7,626,999 $ 7,777,828 $ 10,323,790 $ 7,672,305 1% Total Net TCA (Surplus) Deficit $ 3,190,043 $ 2,455,348 $ 4,969,688 $ 235,500 90% Page 12 of 275

13 Summary Report 2016 Preliminary Actuals Dec % Change Change In Accumulated Surplus PCCP $ (444,500) $ (556,300) $ (637,644) $ (344,461) Emergency Measures $ $ (18,155) $ (18,155) $ (12,036) Public Works Operations and Engineering & Design $ (3,439,372) $ (2,202,000) $ (2,455,010) $ (3,682,170) Public Works Waste Management $ (80,000) $ (255,000) $ (255,000) $ (111,200) County/City Landfill $ (2,130,919) $ (2,157,919) $ (2,157,919) $ Court House $ (46,000) $ (159,070) $ (159,070) $ (593,136) County Forest $ (20,000) $ (34,045) $ (34,045) $ (19,000) General Government $ $ $ $ (2,000) General Administration $ (34,000) $ (57,632) $ (57,632) $ (141,827) Grants and Donations $ (100,000) $ (100,000) $ (100,000) $ (100,000) Corporate $ (250,000) $ (382,708) $ (382,708) $ (478,239) GIS $ (30,000) $ (27,000) $ (27,000) $ (29,005) Peterborough County/City Shared Services $ (114,100) $ (53,700) $ (53,700) $ (110,000) Other Agencies $ (21,477) $ (132,975) $ (132,975) $ Lang Pioneer Village $ (24,779) $ (64,581) $ (64,581) $ (84,160) Land Division $ (24,490) $ (17,606) $ (17,606) $ (17,917) Planning $ (1,600) $ (1,615) $ (1,615) $ (3,100) Unallocated Revenues $ $ (100,000) $ (100,000) $ Total Transfers from Reserves $ (6,761,237) $ (6,320,306) $ (6,654,660) $ (5,728,251) 9% Page 13 of 275

14 Summary Report 2016 Preliminary Actuals Dec % Change PCCP $ 534,650 $ 628,533 $ 628,533 $ 658,988 Emergency Measures $ 8,300 $ 7,010 $ 15,515 $ Public Works Operations and Engineering & Design $ 61,300 $ 361,630 $ 3,764,221 $ 802,000 Public Works Waste Management $ 1,250 $ 38,000 $ 80,200 $ County/City Landfill $ 177,950 $ 186,848 $ 186,848 $ 500,000 Court House $ $ 37,830 $ 130,966 $ Armour Road Facility $ 40,000 $ 40,000 $ 40,000 $ 40,000 County Forest $ 10,590 $ $ 12,500 $ General Government $ 5,500 $ 1,500 $ 1,500 $ General Administration $ 43,000 $ 36,577 $ 78,907 $ Corporate $ 9,200 $ 5,800 $ 143,800 $ 247,620 Transit $ 15,750 $ 16,538 $ 16,538 $ 17,364 GIS $ 2,200 $ 12,200 $ 12,200 $ 14,200 Peterborough County/City Shared Services $ 80,880 $ 82,093 $ 82,093 $ 83,325 Other Agencies $ 1,216,650 $ 1,216,650 $ 1,216,650 $ Lang Pioneer Village $ $ 15,000 $ 54,160 $ Land Division $ $ $ $ 250 Planning $ $ 5,000 $ 8,100 $ 6,485 Tourism $ $ 2,000 $ 2,000 $ Total Transfers to Reserves $ 2,207,220 $ 2,693,209 $ 6,474,731 $ 2,370,232 12% Net Transfers to and (from) Reserves $ (4,554,017) $ (3,627,097) $ (179,928) $ (3,358,019) 7% PCCP $ (69,524) $ (116,581) $ (13,044) $ (219,222) Emergency Measures $ (8,300) $ 9,855 $ 635 $ 10,205 Public Works Operations and Engineering & Design $ 3,286,304 $ 2,812,420 $ (354,825) $ 4,842,253 Public Works Waste Management $ (8,117) $ (8,117) $ (7,323) $ 22,665 County/City Landfill $ 1,746,500 $ 1,745,896 $ (536,455) $ (273,960) Court House $ 295,250 $ 283,100 $ (13,643) $ 840,800 Armour Road Facility $ (27,300) $ (27,300) $ (27,164) $ (27,300) General Government $ (1,600) $ $ $ 7,400 General Administration $ (5,500) $ (5,500) $ (511) $ (5,500) Corporate $ (21,700) $ (1,200) $ (3,334) $ 335,440 Transit $ (35,700) $ (35,700) $ (35,677) $ (35,700) GIS $ (7,700) $ (7,700) $ (511) $ (520) Lang Pioneer Village $ 62,200 $ 67,200 $ (34,629) $ 103,810 Change in Accumulated Surplus Invested in TCA$ 5,204,813 $ 4,716,373 $ (1,026,483) $ 5,600,371 19% Total Surplus to (Deficit from) Accum. Surplus $ 650,796 $ 1,089,276 $ (1,206,411) $ 2,242, % Total County of Peterborough Revenue $ (62,772,385) $ (64,626,207) $ (65,593,556) $ (67,745,195) 5% Total County of Peterborough Expenditure $ 62,772,385 $ 64,626,207 $ 63,935,327 $ 67,745,195 5% Total Net (Surplus) Deficit $ $ $ (1,658,229) $ Page 14 of 275

15 Reserves 2016 RESERVE Estimated Balance December 31, ed Transfers From 2016 ed Transfers To Estimated Balance December 31, 2016 Working Funds General $ 5,540,762 $ 515,902 $ 40,000 $ 5,064,860 Working Funds Public Works $ 3,135,289 $ $ $ 3,135,289 Working Funds Land Division $ 193,701 $ 17,917 $ $ 175,784 Carry Forward Funds $ 3,695,084 $ 3,695,084 $ $ 0 LSR $ 1,589,941 $ 110,000 $ 83,325 $ 1,563, $ 1,649 $ $ $ 1,649 PW Engineered Structures $ 2,953,556 $ 18,688 $ 400,000 $ 3,334,868 Transit $ 99,050 $ $ 17,364 $ 116,414 PCCP Shared $ 890,402 $ 344,461 $ 658,988 $ 1,204,929 Administration $ 189,202 $ 18,226 $ $ 170,976 Corporate $ 124,708 $ 5,599 $ 247,620 $ 366,729 Emergency Measures $ 10,942 $ 3,531 $ $ 7,411 GIS $ 251,753 $ 29,005 $ 14,200 $ 236,948 Land Division $ 8,878 $ $ 250 $ 9,128 Planning $ 26,620 $ $ 6,485 $ 33,105 PW Roads Equipment $ 910,472 $ 91,500 $ $ 818,972 General Government $ 9,199 $ 2,000 $ $ 7,199 Forest Management $ 54,861 $ 6,500 $ $ 48,361 Hospital Funding $ 3,649,950 $ $ $ 3,649,950 Insurance Deductible $ 12,634 $ $ $ 12,634 LPV Mill $ 41,450 $ $ $ 41,450 LPV Plowman's Association $ 77,426 $ $ $ 77,426 LPV Weaver's Shop $ 0 $ $ $ 0 LPV $ 349,106 $ 45,000 $ $ 304,106 County Property $ 637,901 $ 500,000 $ $ 137,901 Airport Road $ 102,248 $ 19,667 $ 82,581 PW Environmental Services $ 865,483 $ 30,000 $ $ 835,483 PW WM Curbside $ 706,275 $ 25,000 $ $ 681,275 PW WM Depots $ 258,288 $ 14,000 $ $ 244,288 PW Roads $ 2,960,184 $ 236,171 $ 400,000 $ 3,124,013 PW Facilities $ 60,000 $ $ $ 60,000 Trails $ 24,178 $ $ 2,000 $ 26,178 Employee Future Benefits $ 591,532 $ $ $ 591,532 PW Waste Management Landfill $ 2,703 $ $ 500,000 $ 502,703 Landfill Post Closure $ 1,722,640 $ $ $ 1,722,640 Province of Ontario Surplus Share $ 50,414 $ $ $ 50,414 Total $ 31,798,481 $ 5,728,251 $ 2,370,232 $ 28,440, Preliminary (Surplus) Deficit $ (1,658,230.00) $ (1,658,230) $ 33,456,711 $ 30,098,692 NOTE: Unaudited preliminary 2015 balances Page 15 of 275

16 Change in Reserves 2016 Department Estimated Actuals Change in Use of Reserves Unallocated $ (100,000) $ $ (100,000) General Government $ 1,500 $ (2,000) $ 3,500 General Administration $ $ (141,827) $ 141,827 Court House $ (28,104) $ (593,136) $ 565,032 Armour Road Facility $ 40,000 $ 40,000 $ Corporate $ (238,908) $ (180,619) $ (58,289) GIS $ 12,200 $ 14,200 $ 2,000 Assessment $ $ $ Emergency Measures $ (2,640) $ (12,036) $ 9, Emergency Systems $ $ $ Provincial Offences $ $ $ Transit $ 16,538 $ 17,364 $ (826) PW Operations & Engineering & Design $ 1,309,211 $ (2,463,520) $ 3,772,731 County/City Landfill $ (1,971,071) $ 500,000 $ (2,471,071) PW Waste Management $ (174,800) $ (111,200) $ (63,600) Peterborough County/City Paramedics $ (9,111) $ 314,527 $ (323,638) P.R.H.C. $ 1,216,650 $ $ 1,216,650 Health Unit $ (132,975) $ $ (132,975) Fairhaven $ $ $ Social Services $ $ $ Child Services $ $ $ Social Housing $ 28,393 $ (26,675) $ 55,068 Lang Pioneer Village $ (10,421) $ (84,160) $ 73,739 Tourism $ 2,000 $ $ 2,000 Land Division $ (17,606) $ (17,667) $ 61 Planning $ 6,485 $ 3,385 $ 3,100 Economic Development $ $ $ County Forests $ (21,545) $ (19,000) $ (2,545) Grants And Donations $ (100,000) $ (100,000) $ Broadband $ $ $ TOTAL REQUIREMENT $ (174,204) $ (2,862,364) Page 16 of 275

17 Deferred Revenue (Obligatory Reserve Funds) 2016 Estimated Deferred Revenue Balance December 31, Long Term Care 278, ed Revenue Recognized 2016 ed Receipts Estimated Balance December 31, 2016 $ $ $ 49,053 $ 327,291 County/City Health Unit $ 15,286 $ $ 15,303 $ 30,589 PCCP $ 74,387 $ $ 17,939 $ 92,326 General Government $ 27,379 $ 55,000 $ 11,853 $ (15,769) Public Works $ 530,338 $ 626,673 $ 731,869 $ 635,535 Emergency Measures $ 4,587 $ $ 1,406 $ 5,994 Transit $ 1,376 $ $ 426 $ 1,802 Total Development Charges $ 931,590 $ 681,673 $ 827,850 $ 1,077,767 Public Works Gas Tax $ 464,650 $ 1,588,784 $ 1,588,784 $ 464,650 Total Federal Gas Tax Revenues $ 464,650 $ 1,588,784 $ 1,588,784 $ 464,650 Provincial Gas Tax Transit $ 30,752 $ 42,600 $ 42,600 $ 30,752 Total Provincial Gas Tax Revenues $ 30,752 $ 42,600 $ 42,600 $ 30,752 Transit Ridership $ 21,600 $ $ $ 21,600 Total Provincial Transit Ridership Revenues $ 21,600 $ $ $ 21,600 Total Deferred Revenue $ 1,448,592 $ 2,313,057 $ 2,459,234 $ 1,594,769 NOTE: Unaudited preliminary 2015 balances Page 17 of 275

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19 The County of Peterborough Unaudited 2015 (Surplus)/Deficit by Department Department (Surplus)/Deficit Commentary Unallocated $ 83,784 Preliminary number only. This is expected to change when the year end tax summaries are received from the townships showing in year supplemental taxes and write offs. General Government $ (93,825) Council and various committee spending below budgetary expectations. General Administration $ (108,931) 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. Court House $ 3,420 Armour Road Facility $ (18,702) Corporate $ (197,745) Underspent amounts in training, legal, and contingency provision. Geographic Information Service (GIS) $ (45,152) Assessment $ Emergency Measures $ (8,321) 911 Emergency Systems $ (6,021) Transit $ 2,500 Provisional estimate until final year end true up is competed. Public Works Operations and Engineering & Surplus primarily driven by light winter conditions at the end of 2015 $ (518,799) Design resulting in savings in winter control costs. County/City Landfill $ Final year end true up numbers not yet received. Public Works Waste Management $ (691,373) 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. $155,000 of the surplus relates to unspent contingency funds that were intended for a Organics facility project with the City of Peterborough which is on hold. Peterborough County/City Paramedics (PCCP) $ (9,013) Peterborough County/City Shared Services $ Provisional estimate until final year end true up is completed. Other Agencies $ Surplus relates to prorating of Health Unit increase occupancy costs (36,232) based on actual events. Lang Pioneer Village $ 6,475 Tourism $ (3,002) Land Division $ 19,954 Planning $ (24,911) Economic Development $ 2,477 County Forests $ (14,312) Grants and Donations $ Broadband $ (500) Total (Surplus)/Deficit $ (1,658,230) Severance revenues under budget by $14.3K, labour costs over budget by $31K offset by increased recovery revenues $16.3K, other operating costs under budget by $9K. $52K driven by position vacancies, $9K greater recovery revenues than budgeted, various other accounts over and under. Page 19 of 275

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21 Unallocated Revenue 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (125,900) $ (25,900) $ 57,884 $ (554,320) 2040% Total Operating Expenditures $ 125,900 $ 125,900 $ 125,900 $ 554, % Total Net Operating (Surplus) Deficit $ $ 100,000 $ 183,784 $ Expenditures Expenditures $ 125,900 $ 125,900 $ 125,900 $ 554, % Change In Accumulated Surplus Total Transfers from Reserves $ $ (100,000) $ (100,000) $ 0% Total Transfers to Reserves $ $ $ $ 0% Net Transfers to and (from) Reserves $ $ (100,000) $ (100,000) $ 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ $ (100,000) $ (100,000) $ 0% Total Unallocated Revenues $ (125,900) $ (125,900) $ (42,116) $ (554,320) 340% Total Unallocated Expenditures $ 125,900 $ 125,900 $ 125,900 $ 554, % Total Net (Surplus) Deficit $ $ $ 83,784 $ Tax Requirement Analysis Tax Requirement $ 519,460 $ 693,669 $ 620,403 Tax $ Increase(Decrease) Over Previous Year's $ (47,800) $ (174,209) $ 73,266 Page 21 of 275

22 Unallocated Revenue 2016 Operating Preliminary Actuals Dec % Change Revenue Tax Requirement Unallocated Operating $ 519,460 $ 693,669 $ 693,669 $ 620,403 Tax Requirement Supp. Taxes $ (250,000) $ (300,000) $ (300,000) $ (300,000) PIL Ont. Municipal Tax Assist $ (115,000) $ (109,399) $ (109,399) $ (115,606) PIL Ont. Other $ (32,560) $ (32,560) $ (32,560) $ (32,560) Interest Bank $ (199,800) $ (220,000) $ (187,738) $ (200,000) Interest Investments $ (42,000) $ (54,310) $ (2,546) $ (526,557) City of Ptbo Assessment Loss $ (6,000) $ (3,300) $ (3,541) $ Total Operating Revenue $ (125,900) $ (25,900) $ 57,884 $ (554,320) 2040% Total Operating Expenditures $ 125,900 $ 125,900 $ 125,900 $ 554, % Total Net Operating (Surplus) Deficit $ $ 100,000 $ 183,784 $ Expenditures Tax Write Offs $ 115,900 $ 115,900 $ 115,900 $ 115,900 Internal Transfer $ $ $ $ 428,420 Int. Foundation and Farm $ 10,000 $ 10,000 $ 10,000 $ 10,000 Expenditures $ 125,900 $ 125,900 $ 125,900 $ 554, % Change In Accumulated Surplus Contribution from Reserve Unallocated $ $ (100,000) $ (100,000) $ Total Transfers from Reserves $ $ (100,000) $ (100,000) $ 0% Contribution to Reserve Unallocated $ $ $ $ Total Transfers to Reserves $ $ $ $ 0% Net Transfers to and (from) Reserves $ $ (100,000) $ (100,000) $ 0% Change in TCA $ $ $ $ Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ $ (100,000) $ (100,000) $ 0% Total Unallocated Revenues $ (125,900) $ (125,900) $ (42,116) $ (554,320) 340% Total Unallocated Expenditures $ 125,900 $ 125,900 $ 125,900 $ 554, % Total Net (Surplus) Deficit $ $ $ 83,784 $ Tax Requirement Analysis Tax Requirement $ 519,460 $ 693,669 $ 620,403 Tax $ Increase(Decrease) Over Previous Year's $ (47,800) $ (174,209) $ 73,266 Page 22 of 275

23 Unallocated Revenue 2016 Operating Revenue Notes: Interest Investments $ (526,557) 5year bond investment matures $428,420, high yield short term liquidity investment interest $79,707, and 2year Manulife coupon bond investment $18,600. Expenditures Internal Transfer $ 428,420 Interest earned from BMO 5year bond transferred to Corp to fund IT upgrade project per proposal. Page 23 of 275

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25 General Government 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (379,115) $ (414,587) $ (414,848) $ (425,400) 3% Total Operating Expenditures $ 379,115 $ 414,587 $ 321,022 $ 425,400 3% Total Net Operating (Surplus) Deficit $ $ $ (93,825) $ Expenditures Warden $ 80,180 $ 90,102 $ 69,131 $ 91,215 1% Councillor's Expenditures $ 152,390 $ 162,806 $ 140,529 $ 173,338 6% Deputy Warden Expenditures $ 22,800 $ 23,194 $ 20,919 $ 23,552 2% Bursaries and Recognition Awards $ 14,575 $ 13,500 $ 15,988 $ 15,500 15% Strategic Planning Committee $ 8,300 $ 8,250 $ 4,963 $ 8,250 0% Waste Management $ 4,880 $ 5,000 $ 3,875 $ 5,000 0% Fairhaven Committee $ 7,500 $ 7,400 $ 4,863 $ 7,400 0% Affordable Housing $ 3,200 $ 3,200 $ 1,053 $ 3,200 0% Peterborough Housing Corp $ 3,200 $ 3,200 $ 1,341 $ 3,200 0% Federation of Agriculture $ 2,600 $ 2,700 $ 1,473 $ 2,700 0% Lang Pioneer Village Advisory $ 4,500 $ 8,500 $ 5,844 $ 8,500 0% Accessibility Advisory Committee $ 3,500 $ 3,500 $ 1,870 $ 3,500 0% Agricultural Action Committee $ 7,000 $ 7,000 $ 3,533 $ 7,000 0% Joint Services $ 4,800 $ 4,900 $ 2,745 $ 4,900 0% Warden' s Committee $ 1,100 $ 1,650 $ 252 $ 1,650 0% Special Committee $ 6,950 $ 6,650 $ 3,219 $ 6,650 0% District Health Council $ 2,510 $ 2,500 $ 1,926 $ 2,500 0% Chamber of Commerce $ 3,200 $ 3,200 $ 2,175 $ 3,200 0% Warden's Advisory Committee $ $ 9,400 $ $ 5,500 (41%) Convention Expense $ 45,930 $ 47,935 $ 35,323 $ 48,645 1% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (5,500) $ (1,500) $ (1,500) $ (7,000) 367% Total TCA Disbursements $ 1,600 $ $ $ 1,600 0% Total Net TCA (Surplus) Deficit $ (3,900) $ (1,500) $ (1,500) $ (5,400) Disbursements TCA Disbursements $ $ $ $ 9,000 0% Amortization $ 1,600 $ $ $ 1,600 0% TCA Clearing $ $ $ $ (9,000) 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Page 25 of 275

26 General Government 2016 Preliminary Actuals Dec % Change Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ (2,000) 0% Total Transfers to Reserves $ 5,500 $ 1,500 $ 1,500 $ 0% Net Transfers to and (from) Reserves $ 5,500 $ 1,500 $ 1,500 $ (2,000) (233%) Change in Accum. Surplus Invested in TCA $ (1,600) $ $ $ 7,400 0% Total Surplus to (Deficit from) Accum. Surplus $ 3,900 $ 1,500 $ 1,500 $ 5,400 Total Gen. Government Revenue $ (384,615) $ (416,087) $ (416,348) $ (434,400) 4% Total Gen. Government Expenditures $ 384,615 $ 416,087 $ 322,522 $ 434,400 4% Total Net (Surplus) Deficit $ $ $ (93,825) $ Tax Requirement Analysis Tax Requirement $ (384,615) $ (415,687) $ (432,000) Tax $ Increase (Decrease) Over Previous Year's $ (11,347) $ 31,072 $ 16,313 Page 26 of 275

27 General Government 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement General Government Operating $ (379,115) $ (414,187) $ (414,187) $ (425,000) General Gov.'s Recoveries $ $ (400) $ (661) $ (400) Total Operating Revenue $ (379,115) $ (414,587) $ (414,848) $ (425,400) 3% Total Operating Expenditures $ 379,115 $ 414,587 $ 321,022 $ 425,400 3% Total Net Operating (Surplus) Deficit $ $ $ (93,825) $ Expenditures Warden Warden Salaries $ 52,000 $ 52,876 $ 52,876 $ 53,934 Warden CPP $ 1,715 $ 1,745 $ 1,572 $ 1,780 Warden EHT $ 1,015 $ 1,031 $ 687 $ 1,051 Warden Telephone $ 850 $ 850 $ 794 $ 850 Warden Accommodations $ 2,000 $ 2,000 $ 416 $ 2,000 Warden Meals $ 2,000 $ 6,000 $ 580 $ 6,000 EOWC Memberships $ 5,100 $ 5,100 $ 5,000 $ 5,100 EOWC Expenses $ $ 2,000 $ $ 2,000 Warden Mileage $ 6,000 $ 6,000 $ 5,477 $ 6,000 Warden Banquet/Receptions $ 2,000 $ 5,000 $ 51 $ 5,000 Warden Discretionary Account $ 7,500 $ 7,500 $ 1,679 $ 7,500 Warden $ 80,180 $ 90,102 $ 69,131 $ 91,215 1% Councillors' Expenditures Councillor's Per Diem $ 81,950 $ 83,372 $ 71,095 $ 85,039 Councillor's CPP $ 1,610 $ 1,653 $ 1,678 $ 1,686 Councillor's EHT $ 1,600 $ 1,626 $ 1,529 $ 1,658 Meeting Investigator $ 850 $ 5,155 $ 336 $ 5,155 Councillor's Software Maintenance $ 18,000 $ 18,300 $ 18,835 $ 27,300 Councillor's Supplies $ 15,000 $ 15,300 $ 12,947 $ 15,300 Councillor's Criminal Background Checks $ $ 800 $ 186 $ 600 Councillor's Insurance $ 4,380 $ 6,400 $ 6,328 $ 6,400 Councillor's Meals $ 11,000 $ 11,200 $ 10,901 $ 11,200 Councillor's Mileage $ 18,000 $ 19,000 $ 16,592 $ 19,000 Billable/Recoverable Expenses $ $ $ 102 $ Councillor's Expenditures $ 152,390 $ 162,806 $ 140,529 $ 173,338 6% Page 27 of 275

28 General Government 2016 Preliminary Actuals Dec15 Deputy Warden Expenditures Deputy Warden Salary $ 17,600 $ 17,894 $ 17,894 $ 18,252 Deputy Warden Telephone $ 700 $ 800 $ 748 $ 800 Deputy Warden Meals $ 500 $ 500 $ 180 $ 500 Deputy Warden Mileage $ 4,000 $ 4,000 $ 2,097 $ 4, % Change Deputy Warden Expenditures $ 22,800 $ 23,194 $ 20,919 $ 23,552 2% Bursaries and Recognition Awards Bursaries And Recognition Awards Per Diem $ 4,335 $ 3,500 $ 3,308 $ 5,000 Bursaries And Recognition Awards Mileage $ 1,240 $ 1,000 $ 1,091 $ 1,500 Bursaries And Recognition Awards Reception/Banquet $ 5,000 $ 5,000 $ 4,061 $ 5,000 Recognition Awards Expenses $ 4,000 $ 4,000 $ 7,528 $ 4,000 Bursaries and Recognition Awards $ 14,575 $ 13,500 $ 15,988 $ 15,500 15% Strategic Planning Committee Strategic Planning SessionPer Diem $ 6,100 $ 6,000 $ 3,088 $ 6,000 Strategic Planning SessionMeals $ 1,000 $ 1,500 $ 1,601 $ 1,500 Strategic Planning SessionMileage $ 1,200 $ 750 $ 274 $ 750 Strategic Planning Committee $ 8,300 $ 8,250 $ 4,963 $ 8,250 0% Waste Management Waste Management Per Diem $ 3,900 $ 3,900 $ 3,308 $ 3,900 Waste Management Committee EHT $ 80 $ 100 $ 87 $ 100 Waste Management Mileage $ 900 $ 1,000 $ 479 $ 1,000 Waste Management $ 4,880 $ 5,000 $ 3,875 $ 5,000 0% Fairhaven Committee Fairhaven Per Diem $ 6,100 $ 6,000 $ 4,191 $ 6,000 Fairhaven Mileage $ 1,400 $ 1,400 $ 673 $ 1,400 Fairhaven Committee $ 7,500 $ 7,400 $ 4,863 $ 7,400 0% Affordable Housing Affordable Housing Per Diem $ 2,600 $ 2,600 $ 882 $ 2,600 Affordable Housing Mileage $ 600 $ 600 $ 171 $ 600 Affordable Housing $ 3,200 $ 3,200 $ 1,053 $ 3,200 0% Peterborough Housing Corp Peterborough Housing Corp. Per Diem $ 2,600 $ 2,600 $ 1,213 $ 2,600 Peterborough Housing Corp. Mileage $ 600 $ 600 $ 128 $ 600 Peterborough Housing Corp $ 3,200 $ 3,200 $ 1,341 $ 3,200 0% Page 28 of 275

29 General Government 2016 Preliminary Actuals Dec15 Federation of Agriculture Fed. Of Agriculture Per Diem $ 2,100 $ 2,200 $ 1,323 $ 2,200 Federation Of Agriculture Mileage $ 500 $ 500 $ 150 $ % Change Federation of Agriculture $ 2,600 $ 2,700 $ 1,473 $ 2,700 0% Lang Pioneer Village Advisory Lang P.V. Advisory Per Diem $ 3,500 $ 7,000 $ 4,191 $ 7,000 Lang P.V. Advisory Mileage $ 800 $ 1,000 $ 1,293 $ 1,000 Lang P.V. Advisory Meals $ 200 $ 500 $ 361 $ 500 Lang Pioneer Village Advisory $ 4,500 $ 8,500 $ 5,844 $ 8,500 0% Accessibility Advisory Committee Accessibility Advisory Committee Per Diem $ 2,600 $ 2,600 $ 1,544 $ 2,600 Accessibility Advisory Committee Meals $ 600 $ 600 $ 148 $ 600 Accessibility Advisory Committee Mileage $ 300 $ 300 $ 178 $ 300 Accessibility Advisory Committee $ 3,500 $ 3,500 $ 1,870 $ 3,500 0% Agricultural Action Committee Agricultural Action Committee Per Diem $ 6,500 $ 6,500 $ 3,198 $ 6,500 Agricultural Action Committee Mileage $ 500 $ 500 $ 335 $ 500 Agricultural Action Committee $ 7,000 $ 7,000 $ 3,533 $ 7,000 0% Joint Services Joint Services Per Diem $ 3,900 $ 3,900 $ 2,206 $ 3,900 Joint Services Mileage $ 900 $ 1,000 $ 539 $ 1,000 Joint Services $ 4,800 $ 4,900 $ 2,745 $ 4,900 0% Warden' s Committee Warden's Committee Per Diem $ 900 $ 1,350 $ 221 $ 1,350 Warden's Committee Mileage $ 200 $ 300 $ 31 $ 300 Warden' s Committee $ 1,100 $ 1,650 $ 252 $ 1,650 0% Special Committee Spec. Comm. Per Diem $ 5,650 $ 5,650 $ 2,867 $ 5,650 Spec. Comm. Mileage $ 1,300 $ 1,000 $ 352 $ 1,000 Special Committee $ 6,950 $ 6,650 $ 3,219 $ 6,650 0% District Health Council District Health Council Per Diem $ 2,010 $ 2,000 $ 1,862 $ 2,000 District Health Council Mileage $ 500 $ 500 $ 64 $ 500 District Health Council $ 2,510 $ 2,500 $ 1,926 $ 2,500 0% Page 29 of 275

30 General Government 2016 Preliminary 2016 Actuals % Change 31Dec15 Chamber of Commerce Chamber Of Commerce Per Diem $ 2,600 $ 2,600 $ 1,985 $ 2,600 Chamber Of Commerce Mileage $ 600 $ 600 $ 190 $ 600 Chamber of Commerce $ 3,200 $ 3,200 $ 2,175 $ 3,200 0% Warden's Advisory Committee Warden's Advisory Committee Per Diem $ $ 8,900 $ $ 5,000 Warden's Advisory Committee Mileage $ $ 500 $ $ 500 Warden's Advisory Committee $ $ 9,400 $ $ 5,500 (41%) Convention Expense Convention Per Diem $ 10,400 $ 10,600 $ 7,278 $ 11,000 Convention EHT $ 135 $ 140 $ 95 $ 145 Convention Supplies $ 1,000 $ 1,000 $ 22 $ 1,000 Convention Accommodation $ 14,160 $ 14,400 $ 12,986 $ 14,500 Convention Meals $ 2,880 $ 3,500 $ 2,218 $ 3,500 Convention Mileage $ 2,695 $ 2,695 $ 1,583 $ 2,700 Convention Registration $ 13,560 $ 14,500 $ 10,232 $ 14,500 Convention Travel $ 1,100 $ 1,100 $ 909 $ 1,300 Convention Expense $ 45,930 $ 47,935 $ 35,323 $ 48,645 1% Tangible Capital Assets (TCA) Revenue Tax Requirement General Government $ (5,500) $ (1,500) $ (1,500) $ (7,000) Total TCA Revenue $ (5,500) $ (1,500) $ (1,500) $ (7,000) 367% Total TCA Disbursements $ 1,600 $ $ $ 1,600 0% Total Net TCA (Surplus) Deficit $ (3,900) $ (1,500) $ (1,500) $ (5,400) Disbursements TCA Disbursements TCA Disbursements $ $ $ $ 9,000 TCA Disbursements $ $ $ $ 9,000 0% Amortization $ 1,600 $ $ $ 1,600 0% TCA Clearing $ $ $ $ (9,000) 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Page 30 of 275

31 General Government 2016 Change In Accumulated Surplus Preliminary Actuals Dec % Change Contribution from Reserves CF $ $ $ $ (2,000) Total Transfers from Reserves $ $ $ $ (2,000) 0% Contribution To Reserve Operations $ 4,000 $ $ $ Contribution To Reserve TCA $ 1,500 $ $ $ Contribution To Reserve $ $ 1,500 $ 1,500 $ Total Transfers to Reserves $ 5,500 $ 1,500 $ 1,500 $ 0% Net Transfers to and (from) Reserves $ 5,500 $ 1,500 $ 1,500 $ (2,000) (233%) Change in TCA $ (1,600) $ $ $ 7,400 Change in Accum. Surplus Invested in TCA $ (1,600) $ $ $ 7,400 0% Total Surplus to (Deficit from) Accum. Surplus $ 3,900 $ 1,500 $ 1,500 $ 5,400 Total Gen. Government Revenue $ (384,615) $ (416,087) $ (416,348) $ (434,400) 4% Total Gen. Government Expenditures $ 384,615 $ 416,087 $ 322,522 $ 434,400 4% Total Net (Surplus) Deficit $ $ $ (93,825) $ Tax Requirement Analysis Tax Requirement $ (384,615) $ (415,687) $ (432,000) Tax $ Increase (Decrease) Over Previous Year's $ (11,347) $ 31,072 $ 16,313 Page 31 of 275

32 General Government Notes: Operating Expenditures Councillors' Expenditures Councillor's Software Maintenance $ 27,300 Agricultural Action Committee Agricultural Action Committee Per Diem $ 6,500 Agricultural Action Committee Mileage $ 500 Microsoft License $6,700, annual icompass license and support $11,600, $9K re: anticipated icompass Agenda software upgrade. Includes allowance for new Planning Advisory Committee. Includes allowance for new Planning Advisory Committee. Tangible Capital Assets (TCA) Disbursements TCA Disbursements $ 9,000 icompass Agenda software updates Change In Accumulated Surplus Contribution from Reserves CF $ (2,000) $2K from Gen. Gov't reserve to partially fund anticipated icompass software upgrade. Page 32 of 275

33 General Administration 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (1,886,717) $ (1,990,851) $ (1,988,818) $ (2,067,836) 4% Total Operating Expenditures $ 1,895,217 $ 2,031,483 $ 1,878,189 $ 2,209,663 9% Total Net Operating (Surplus) Deficit $ 8,500 $ 40,632 $ (110,629) $ 141,827 Expenditures Health & Safety Policy Legislation $ 26,250 $ 24,000 $ 6,911 $ 24,000 0% General Administration Salary & Benefits $ 1,524,400 $ 1,584,276 $ 1,560,822 $ 1,691,056 7% General Administration Expenses $ 277,567 $ 356,257 $ 279,522 $ 410,857 15% Finance Training $ 9,100 $ 10,450 $ 7,743 $ 11,500 10% Human Resources $ 57,900 $ 56,500 $ 23,192 $ 72,250 28% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (17,500) $ (19,577) $ (19,577) $ 0% Total TCA Disbursements $ 5,500 $ 5,500 $ 511 $ 5,500 0% Total Net TCA (Surplus) Deficit $ (12,000) $ (14,077) $ (19,066) $ 5,500 Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 5,500 $ 5,500 $ 511 $ 5,500 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (34,000) $ (57,632) $ (57,632) $ (141,827) 146% Total Transfers to Reserves $ 43,000 $ 36,577 $ 78,907 $ 0% Net Transfers to and (from) Reserves $ 9,000 $ (21,055) $ 21,275 $ (141,827) 574% Change in Accum. Surplus Invested in TCA $ (5,500) $ (5,500) $ (511) $ (5,500) 0% Total Surplus to (Deficit from) Accum. Surplus $ 3,500 $ (26,555) $ 20,764 $ (147,327) Total Gen. Administration Revenue $ (1,938,217) $ (2,068,060) $ (2,066,027) $ (2,209,663) 7% Total Gen. Administration Expenditures $ 1,938,217 $ 2,068,060 $ 1,957,096 $ 2,209,663 7% Total Net (Surplus) Deficit $ $ $ (108,931) $ Tax Requirement Analysis Tax Requirement $ (1,696,106) $ (1,782,848) $ (1,829,858) Tax $ Increase(Decrease) Over Previous Year's $ (49,343) $ 86,742 $ 47,010 Page 33 of 275

34 General Administration 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement General Administration Operating $ (1,678,606) $ (1,763,271) $ (1,763,271) $ (1,829,858) Municipal Recoveries $ $ $ (983) $ Sale Of Maps $ (50) $ (50) $ $ (50) Sale Of Pins, Ties, Etc. $ (50) $ (60) $ $ (60) Sale Of Flags $ $ $ (48) $ (48) Recovery From PCCP Finance $ (77,261) $ (60,831) $ (60,831) $ (64,970) N.S.F. Charged $ $ (50) $ $ Administration Recovery $ (7,500) $ (7,500) $ (4,496) $ (7,500) Recovery From PCCP HR/Legal $ (123,250) $ (159,089) $ (159,189) $ (165,350) Total Operating Revenue $ (1,886,717) $ (1,990,851) $ (1,988,818) $ (2,067,836) 4% Total Operating Expenditures $ 1,895,217 $ 2,031,483 $ 1,878,189 $ 2,209,663 9% Total Net Operating (Surplus) Deficit $ 8,500 $ 40,632 $ (110,629) $ 141,827 Expenditures Health & Safety Policy Legislation Supplies $ 1,200 $ 1,200 $ 346 $ 1,200 Training Health & Safety $ 24,650 $ 22,000 $ 6,564 $ 22,000 Meals $ 400 $ 800 $ $ 800 Health & Safety Policy Legislation $ 26,250 $ 24,000 $ 6,911 $ 24,000 0% General Administration Salary & Benefits Labour $ 1,179,200 $ 1,225,379 $ 1,238,472 $ 1,305,737 Statutory Benefits $ 222,400 $ 230,630 $ 201,230 $ 252,289 Health Benefits $ 122,800 $ 128,267 $ 121,120 $ 133,030 General Administration Salary & Benefits $ 1,524,400 $ 1,584,276 $ 1,560,822 $ 1,691,056 7% General Administration Expenses Equipment Maintenance $ 3,500 $ 3,500 $ 2,938 $ 3,500 Advertising $ 17,000 $ 30,000 $ 29,204 $ 30,000 IT Hardware $ 2,000 $ 13,132 $ 5,793 $ 17,776 Software $ 79,217 $ 92,000 $ 42,094 $ 130,100 Page 34 of 275

35 General Administration 2016 Preliminary Actuals Dec % Change Legal $ 8,000 $ 5,000 $ $ 5,000 Postage $ 5,000 $ 5,000 $ 5,053 $ 5,000 Photo Copies $ 35,000 $ 32,000 $ 28,095 $ 30,000 Subscriptions $ 3,300 $ 3,000 $ 2,584 $ 3,000 Office Supplies $ 20,000 $ 20,000 $ 19,753 $ 20,000 Telephone $ 23,000 $ 25,000 $ 28,216 $ 25,000 Criminal Background Checks $ $ 500 $ 139 $ 500 Insurance $ 31,000 $ 65,000 $ 66,215 $ 70,000 Audit $ 2,500 $ 2,500 $ 625 $ 8,600 General Admin Interest & Penalties $ $ $ 1,031 $ 300 Consultant Services $ $ 5,500 $ 6,119 $ 4,500 Courier $ 6,400 $ 8,000 $ 8,790 $ 8,500 Accommodations $ 4,400 $ 4,400 $ 145 $ 4,600 Car Allowance $ 9,000 $ 9,000 $ 8,250 $ 9,000 Conventions $ 3,600 $ 5,965 $ 3,008 $ 5,965 Staff Development $ 4,350 $ 5,000 $ 2,175 $ 5,000 Meals $ 5,000 $ 5,000 $ 2,611 $ 5,830 Memberships $ 22,300 $ 26,260 $ 24,875 $ 28,241 General Admin Mileage/Car Rental $ 2,200 $ 2,500 $ 1,715 $ 2,500 Receptions, Retirements $ 7,000 $ 7,000 $ 7,439 $ 7,000 Travel/Parking $ 850 $ 1,000 $ 1,246 $ 1,145 Billable/Recoverable Expenses $ $ $ 3,484 $ Recovery From Roads $ (30,800) $ (33,000) $ (33,000) $ (33,000) Pop Machine $ 500 $ $ $ Articles For Resale $ 950 $ 900 $ 558 $ 700 Equipment Rental $ 200 $ $ $ Bank Interest & Charges $ 7,100 $ 7,100 $ 5,362 $ 7,100 Cash Over Under $ $ $ 8 $ Administrators Discretionary Acct $ 5,000 $ 5,000 $ 4,994 $ 5,000 General Administration Expenses $ 277,567 $ 356,257 $ 279,522 $ 410,857 15% Finance Training Finance Training $ 6,700 $ 7,650 $ 5,273 $ 8,500 Finance Mileage/Car Rental $ 2,400 $ 2,800 $ 2,470 $ 3,000 Finance Training $ 9,100 $ 10,450 $ 7,743 $ 11,500 10% Page 35 of 275

36 General Administration 2016 Preliminary Actuals Dec % Change Human Resources HR Recruitment Costs $ 1,500 $ 4,000 $ 2,603 $ 19,000 HR Legal $ 22,500 $ 20,000 $ 9,764 $ 20,000 HR Subscriptions $ 6,500 $ 6,500 $ 3,070 $ 6,500 HR Interest and Penalties $ $ $ 43 $ 50 HR Accommodations $ 4,500 $ 4,500 $ 296 $ 4,500 HR Conventions $ 4,000 $ 4,000 $ 681 $ 4,000 HR Staff Development $ 11,700 $ 10,000 $ 2,874 $ 10,000 HR Meals $ 500 $ 800 $ 1,410 $ 1,500 HR Memberships $ 3,200 $ 3,200 $ 1,157 $ 3,200 HR Mileage/Parking $ 3,500 $ 3,500 $ 1,295 $ 3,500 Human Resources $ 57,900 $ 56,500 $ 23,192 $ 72,250 28% Tangible Capital Assets (TCA) Revenue Tax Requirement General Administration TCA $ (17,500) $ (19,577) $ (19,577) $ Total TCA Revenue $ (17,500) $ (19,577) $ (19,577) $ 0% Total TCA Disbursements $ 5,500 $ 5,500 $ 511 $ 5,500 0% Total Net TCA (Surplus) Deficit $ (12,000) $ (14,077) $ (19,066) $ 5,500 Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 5,500 $ 5,500 $ 511 $ 5,500 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Page 36 of 275

37 General Administration 2016 Change In Accumulated Surplus Preliminary Actuals Dec % Change Contribution from Reserve $ (34,000) $ $ $ Contribution from Reserve $ $ (57,632) $ (57,632) $ (141,827) Total Transfers from Reserves $ (34,000) $ (57,632) $ (57,632) $ (141,827) 146% Contribution To Reserve TCA $ 17,500 $ $ $ Employee Future Benefits Expense $ 22,000 $ 17,000 $ 17,000 $ Contribution To Reserve Operations $ 3,500 $ $ $ Contribution To Reserve $ $ 19,577 $ 61,907 $ Total Transfers to Reserves $ 43,000 $ 36,577 $ 78,907 $ 0% Net Transfers to and (from) Reserves $ 9,000 $ (21,055) $ 21,275 $ (141,827) 574% Change in TCA $ (5,500) $ (5,500) $ (511) $ (5,500) Change in Accum. Surplus Invested in TCA $ (5,500) $ (5,500) $ (511) $ (5,500) 0%... Total Surplus to (Deficit from) Accum. Surplus $ 3,500 $ (26,555) $ 20,764 $ (147,327) Total Gen. Administration Revenue $ (1,938,217) $ (2,068,060) $ (2,066,027) $ (2,209,663) 7% Total Gen. Administration Expenditures $ 1,938,217 $ 2,068,060 $ 1,957,096 $ 2,209,663 7% Total Net (Surplus) Deficit $ $ $ (108,931) $ Tax Requirement Analysis Tax Requirement $ (1,696,106) $ (1,782,848) $ (1,829,858) Tax $ Increase(Decrease) Over Previous Year's $ (49,343) $ 86,742 $ 47,010 Page 37 of 275

38 General Administration Notes: Operating Expenditures Health & Safety Policy Legislation Training Health & Safety $ 22,000 H&S mandated training WHMIS, Workplace Violence, Harassment & Discrimination, Sexual Harassment (expected amendment to OHSA) General Administration Expenses IT Hardware $ 17,776 Software $ 130,100 Audit $ 8,600 Includes scheduled computer replacements ($3,226 from Gen. Admin Reserve), 12 uncompleted 2015 replacements carried forward to 2016 to complete ($7,339 carried forward towards completion). $35K budgeting software, $47K HRIS software ($35K funding carried forward from 2015), $6,100 Microsoft licensing, $42K Great Plains license and maintenance fees, Includes yearend financial review and payroll taxable benefits review. Consultant Services $ 4,500 One time consultant fees re: HRIS implementation. Memberships $ 28,241 Human Resources HR Recruitment Costs $ 19,000 OPBA, Chambers of Commerce (x 2), Federation of Canadian Municipalities (FCM), Institute of Professional Chartered 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), Ontario Good Roads Association (OGRA). includes $15K for Director Recruitment drawn from Gen Admin Reserve Page 38 of 275

39 General Administration Notes: Change In Accumulated Surplus Contribution from Reserve $ (141,827) $15,000 Director Recruitment (from General Admin Reserve), $39,822 12week position overlap (from Gen Work Funds Reserve), $41,440 to fund 23 week overlap of Payroll Administrator (from General Working Funds), $35,000 carried fwd for HRIS software implementation; $3,226 towards computer replacements, per reserve plan. $7339 carried foward from 2015 to complete computer replacements. Employee Future Benefits Expense $ Based on current reserve balance and actuarial report, no contribution required in Contribution To Reserve $ no contribution required based on reserve plan Page 39 of 275

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41 Corporate 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (1,123,001) $ (1,113,371) $ (1,181,390) $ (1,145,303) 3% Total Operating Expenditures $ 1,372,401 $ 1,483,479 $ 1,222,128 $ 1,478,302 (0%) Total Net Operating (Surplus) Deficit $ 249,400 $ 370,108 $ 40,738 $ 332,999 Expenditures Labour & Benefits $ 903,200 $ 998,076 $ 954,027 $ 993,259 (0%) Corporate General $ 60,000 $ 60,000 $ 52,282 $ 60,000 0% Contingency Accounts $ 150,000 $ 150,000 $ 5,000 $ 125,000 (17%) Support Services $ 259,201 $ 275,403 $ 210,819 $ 300,043 9% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (8,600) $ (13,700) $ (13,700) $ (459,521) 3254% Total TCA Disbursements $ 21,700 $ 21,700 $ 17,459 $ 21,700 0% Total Net TCA (Surplus) Deficit $ 13,100 $ 8,000 $ 3,759 $ (437,821) Disbursements TCA Disbursements $ $ 20,500 $ 14,125 $ 357, % Amortization $ 21,700 $ 21,700 $ 17,459 $ 21,700 0% TCA Clearing $ $ (20,500) $ (14,125) $ (357,140) 1642% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (250,000) $ (382,708) $ (382,708) $ (478,239) 25% Total Transfers to Reserves $ 9,200 $ 5,800 $ 143,800 $ 247, % Net Transfers to and (from) Reserves $ (240,800) $ (376,908) $ (238,908) $ (230,619) (39%) Change in Accum. Surplus Invested in TCA $ (21,700) $ (1,200) $ (3,334) $ 335,440 (28053%) Total Surplus to (Deficit from) Accum. Surplus $ (262,500) $ (378,108) $ (242,242) $ 104,821 Total Corporate Revenue $ (1,381,601) $ (1,509,779) $ (1,577,798) $ (2,083,063) 38% Total Corporate Expenditures $ 1,381,601 $ 1,509,779 $ 1,380,053 $ 2,083,063 38% Total Net (Surplus) Deficit $ $ $ (197,745) $ Tax Requirement Analysis Tax Requirement $ (933,928) $ (986,771) $ (1,004,749) Tax $ Increase(Decrease) Over Previous Year's $ 47,982 $ 52,843 $ 17,978 Page 41 of 275

42 Corporate 2016 Preliminary Actuals Dec % Change Operating Revenue Tax Requirement Corporate Operating $ (925,328) $ (973,071) $ (973,071) $ (973,648) Corp. Recoveries Municipal $ $ $ (713) $ E.O.D.P Eastewrn Ontario Development Program $ $ (45,000) $ (37,497) $ (45,000) EORN Revenue $ (123,000) $ (37,495) $ (51,203) $ (30,000) Recovery From PCCP IT Support $ (35,073) $ (36,245) $ (36,245) $ (36,855) Corp Recoveries $ (20,000) $ $ (62,473) $ (50,000) Corp. Internal Transfer $ (19,600) $ (21,560) $ (20,188) $ (9,800) Total Operating Revenue $ (1,123,001) $ (1,113,371) $ (1,181,390) $ (1,145,303) 3% Total Operating Expenditures $ 1,372,401 $ 1,483,479 $ 1,222,128 $ 1,478,302 (0%) Total Net Operating (Surplus) Deficit $ 249,400 $ 370,108 $ 40,738 $ 332,999 Expenditures Labour & Benefits Salary $ 684,400 $ 756,808 $ 746,354 $ 758,203 Statutory Benefits $ 130,800 $ 143,847 $ 139,802 $ 149,017 Health Benefits $ 88,000 $ 97,421 $ 67,872 $ 86,039 Labour & Benefits $ 903,200 $ 998,076 $ 954,027 $ 993,259 (0%) Corporate General Office Supplies $ 60,000 $ 60,000 $ 5,480 $ 60,000 EORN Expenditures $ $ $ 46,802 $ Corporate General $ 60,000 $ 60,000 $ 52,282 $ 60,000 0% Contingency Accounts Contribution To Reserve Spec.Circum Fund Operatio $ 10,000 $ 10,000 $ $ Contingency Expenses $ 140,000 $ 140,000 $ 5,000 $ 125,000 Contingency Accounts $ 150,000 $ 150,000 $ 5,000 $ 125,000 (17%) Page 42 of 275

43 Corporate 2016 Preliminary Actuals Dec % Change Support Services Website Development $ 5,000 $ 5,000 $ 2,724 $ 5,000 Website Maintenance $ 4,000 $ 3,000 $ 3,885 $ 3,000 IT Hardware $ 10,000 $ 21,608 $ 9,917 $ Software $ 48,254 $ 44,300 $ 36,450 $ 28,067 Legal $ 104,000 $ 104,000 $ 70,901 $ 104,000 Telephone $ 3,500 $ 2,500 $ 7,793 $ 8,500 Criminal Background Checks $ $ 500 $ 75 $ Consultant $ $ $ $ 20,000 Fax Service $ 1,000 $ 1,000 $ 715 $ File storage and management $ $ $ $ 15,000 Internet Access $ 16,000 $ 16,000 $ 16,835 $ 16,000 Corporate Vehicle Insurance $ $ $ $ 1,100 Accommodations $ 3,000 $ 5,710 $ 6,584 $ 6,728 Conventions $ 3,600 $ 5,815 $ 2,758 $ 5,000 Corporate Training $ 33,700 $ 33,700 $ 24,396 $ 48,700 Meals $ 1,000 $ 2,150 $ 2,128 $ 2,000 Membership $ 1,250 $ 1,350 $ 789 $ 1,625 Vehicle Fuel and Mtce $ 1,500 $ 2,000 $ 2,326 $ 1,100 Mileage (F/T) $ 1,150 $ 1,500 $ 771 $ 1,500 Employee Assistance Plan $ 4,500 $ 4,500 $ 2,312 $ 3,500 Travel/Parking $ 2,062 $ 7,200 $ 3,517 $ 6,850 Billable/Recoverable Expenses $ $ $ 6,332 $ Employee Recognition $ 4,500 $ 4,500 $ 4,734 $ 4,500 Staff Training $ 11,185 $ 9,070 $ 4,879 $ 17,873 Support Services $ 259,201 $ 275,403 $ 210,819 $ 300,043 9% Page 43 of 275

44 Corporate 2016 Preliminary Actuals Dec % Change Tangible Capital Assets (TCA) Revenue Tax Requirement Corporate TCA $ (8,600) $ (13,700) $ (13,700) $ (31,101) Internal Transfer $ $ $ $ (428,420) Total TCA Revenue $ (8,600) $ (13,700) $ (13,700) $ (459,521) 3254% Total TCA Disbursements $ 21,700 $ 21,700 $ 17,459 $ 21,700 0% Total Net TCA (Surplus) Deficit $ 13,100 $ 8,000 $ 3,759 $ (437,821) Disbursements TCA Disbursements TCA Disbursements $ $ 20,500 $ 14,125 $ 357,140 TCA Disbursements $ $ 20,500 $ 14,125 $ 357, % Amortization $ 21,700 $ 21,700 $ 17,459 $ 21,700 0% TCA Clearing $ $ (20,500) $ (14,125) $ (357,140) 1642% Gain or Loss on TCA Disposal $ $ $ $ 0% Page 44 of 275

45 Corporate 2016 Preliminary Actuals Dec % Change Change In Accumulated Surplus Contribution from Reserve R.F. $ (250,000) $ (364,000) $ (364,000) $ (333,000) Contribution from Reserve $ $ (18,708) $ (18,708) $ (145,239) Total Transfers from Reserves $ (250,000) $ (382,708) $ (382,708) $ (478,239) 25% Contribution To Reserve TCA $ $ $ $ 10,601 Contribution To Reserve General Working Funds Ope$ 600 $ $ $ Contribution To Reserve General Working Funds TCA$ 8,600 $ $ $ Contribution To Reserve $ $ 5,800 $ 143,800 $ 237,019 Total Transfers to Reserves $ 9,200 $ 5,800 $ 143,800 $ 247, % Net Transfers to and (from) Reserves $ (240,800) $ (376,908) $ (238,908) $ (230,619) (39%) Change in TCA $ (21,700) $ (1,200) $ (3,334) $ 335,440 Change in Accum. Surplus Invested in TCA $ (21,700) $ (1,200) $ (3,334) $ 335,440 (28053%) Total Surplus to (Deficit from) Accum. Surplus $ (262,500) $ (378,108) $ (242,242) $ 104,821 Total Corporate Revenue $ (1,381,601) $ (1,509,779) $ (1,577,798) $ (2,083,063) 38% Total Corporate Expenditures $ 1,381,601 $ 1,509,779 $ 1,380,053 $ 2,083,063 38% Total Net (Surplus) Deficit $ $ $ (197,745) $ Tax Requirement Analysis Tax Requirement $ (933,928) $ (986,771) $ (1,004,749) Tax $ Increase(Decrease) Over Previous Year's $ 47,982 $ 52,843 $ 17,978 Page 45 of 275

46 Corporate Notes: Operating Revenue Corp Recoveries $ (50,000) Estimated recoveries. Corp. Internal Transfer $ (9,800) 100 $98 ea. Expenditures Labour & Benefits P/T Salaries Corp Clerical Support $ 8,000 Corporate General Office Supplies $ 60,000 Part time clerical backfill over June, July, and August. New Website/LDP Portal/Intranet ($55,000 funded from General Working Funds reserve) Contingency Accounts Contingency Expenses $ 125,000 Provisional allowance re: pending legal action settlement $105,000 funded from unspent 2015 funding carry forward Support Services Website Development $ 5,000 IT Hardware $ foundation web (funded from General Working Funds reserve) All items deferred to the IT upgrade plan for 2016 & Software $ 28,067 $6,917 Microsoft licenses, $16,150 server licenses, $5,000 peripheral expenses. Legal $ 104,000 $33,000 unspent legal carried forward to 2016 to fund pending legal actions. Consultant $ 20,000 $20K re: Compensation rate & comparator analysis report development (funded from General Working Funds reserve). Corporate Training $ 48,700 $33,700 corporate training, $15,000 Succession Planning training and development. Vehicle Fuel and Mtce $ 1,100 Fuel and mileage for two vehicles (Facilities and IT) Page 46 of 275

47 Corporate Notes: Tangible Capital Assets (TCA) Revenue Internal Transfer $ (428,420) Disbursements TCA Disbursements $ 357,140 $428,420 tsf from unallocated revenue re: Bond interest earned and applied to IT upgrade project per proposal. Facilities Pickup Truck $20,500 (funded from general working funds reserve), $197,000 Phase 1 & 2 of IT upgrade, plus $139,640 re: acquisition of land from the Otonabee Regional Conservation Authority (ORCA) at Hopes Mill near Lang Pioneer Village. Change In Accumulated Surplus Contribution from Reserve R.F. $ (333,000) Contribution from Reserve $ (145,239) Carry forward of $138K of unspent legal/contingency funds from 2015, $89,500 drawn from General Working Funds Reserve to fund expected legal costs in 2016; $105.5K drawn from General Working Funds Reserve re: website development ($60K), onetime consultant fees ($20K), corporate training ($5K), and Facilties vehicle acquisition ($20,500). $5,599 from Corp. Long Term Planning Reserve re: IT upgrade proposal, $139,640 from General Working Funds to acquire land from ORCA at Hopes Mill near Lang Pioneer Village. Contribution To Reserve TCA $ 10,601 $10,601 To Corp Departmental planning reserve Contribution To Reserve $ 237,019 $237,019 of IT upgrade funding carried forward to 2017 to complete phase 3 of project. Page 47 of 275

48 Page 48 of 275

49 Assessment 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (1,356,490) $ (1,351,496) $ (1,351,496) $ (1,344,605) (1%) Total Operating Expenditures $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 (1%) Total Net Operating (Surplus) Deficit $ $ $ $ Expenditures Expenditures $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 (1%) Total Assessment Revenue $ (1,356,490) $ (1,351,496) $ (1,351,496) $ (1,344,605) (1%) Total Assessment Expenditures $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 (1%) Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (1,356,490) $ (1,351,496) $ (1,344,605) Tax $ Increase(Decrease) Over Previous Year's $ (8,667) $ (4,994) $ (6,891) Page 49 of 275

50 Assessment 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement Assessment Operating $ (1,356,490) $ (1,351,496) $ (1,351,496) $ (1,344,605) Total Operating Revenue $ (1,356,490) $ (1,351,496) $ (1,351,496) $ (1,344,605) (1%) Total Operating Expenditures $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 (1%) Total Net Operating (Surplus) Deficit $ $ $ $ Expenditures Assessment Corporation $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 Expenditures $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 (1%) Total Assessment Revenue $ (1,356,490) $ (1,351,496) $ (1,351,496) $ (1,344,605) (1%) Total Assessment Expenditures $ 1,356,490 $ 1,351,496 $ 1,351,496 $ 1,344,605 (1%) Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (1,356,490) $ (1,351,496) $ (1,344,605) Tax $ Increase(Decrease) Over Previous Year's $ (8,667) $ (4,994) $ (6,891) Page 50 of 275

51 Assessment Notes: Operating Revenue Tax Requirement Assessment Operating $ (1,344,605) Per MPAC correspondence Jan. 4, 2016 Expenditures Assessment Corporation $ 1,344,605 Per MPAC correspondence Jan. 4, 2016 Page 51 of 275

52 Page 52 of 275

53 Court House 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (458,250) $ (485,520) $ (538,069) $ (486,660) 0% Total Operating Expenditures $ 458,250 $ 485,520 $ 486,243 $ 486,660 0% Total Net Operating (Surplus) Deficit $ $ $ (51,826) $ Expenditures Court House & Ground Expenditures $ 428,800 $ 455,260 $ 457,542 $ 457,000 0% Janitor's House $ 10,750 $ 11,160 $ 6,688 $ 11,160 0% Victoria Park $ 10,000 $ 10,000 $ 12,676 $ 14,000 40% Jail $ 8,700 $ 9,100 $ 9,338 $ 4,500 (51%) Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (270,000) $ (256,760) $ (197,681) $ (271,864) 6% Total TCA Disbursements $ 20,750 $ 94,900 $ 294,674 $ 24,200 (74%) Total Net TCA (Surplus) Deficit $ (249,250) $ (161,860) $ 96,993 $ (247,664) Disbursements TCA Disbursements $ 316,000 $ 378,000 $ 281,030 $ 865, % Amortization $ 20,750 $ 22,900 $ 23,949 $ 24,200 6% TCA Clearing $ (316,000) $ (306,000) $ (10,305) $ (865,000) 183% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (46,000) $ (159,070) $ (159,070) $ (593,136) 273% Total Transfers to Reserves $ $ 37,830 $ 130,966 $ 0% Net Transfers to and (from) Reserves $ (46,000) $ (121,240) $ (28,104) $ (593,136) 389% Change in Accum. Surplus Invested in TCA $ 295,250 $ 283,100 $ (13,643) $ 840, % Total Surplus to (Deficit from) Accum. Surplus $ 249,250 $ 161,860 $ (41,747) $ 247,664 53% Total Court House Revenue $ (774,250) $ (901,350) $ (894,820) $ (1,351,660) 50% Total Court House Expenditures $ 774,250 $ 901,350 $ 898,240 $ 1,351,660 50% Total Net (Surplus) Deficit $ $ $ 3,420 $ Tax Requirement Analysis Tax Requirement $ (201,331) $ (141,910) $ (208,992) Tax $ Increase (Decrease) Over Previous Year's $ 201,331 $ (59,421) $ 67,082 Page 53 of 275

54 Court House 2016 Operating Preliminary Actuals Dec % Change Revenue Parking Fees $ (21,000) $ (30,000) $ (33,260) $ (30,000) Rentals Court House Operating $ (437,250) $ (455,520) $ (500,597) $ (453,460) Victoria Park Rentals $ $ $ (150) $ (200) Court House Recovery $ $ $ (4,062) $ (3,000) Total Operating Revenue $ (458,250) $ (485,520) $ (538,069) $ (486,660) 0% Total Operating Expenditures $ 458,250 $ 485,520 $ 486,243 $ 486,660 0% Total Net Operating (Surplus) Deficit $ $ $ (51,826) $ Expenditures Court House & Ground Expenditures Janitorial Contract Services $ 100,000 $ 100,000 $ 106,270 $ 102,000 Grounds Maintenance $ 2,500 $ 4,500 $ 6,783 $ 5,000 Parking Lot Maintenance $ 18,000 $ 17,500 $ 18,899 $ 18,000 Parking Gate Maintenance $ $ 2,500 $ 1,067 $ 1,000 Court HouseBuilding Repairs $ 46,800 $ 45,000 $ 63,978 $ 65,000 Electric Repairs $ 8,000 $ 8,000 $ 11,283 $ 10,000 Heating And Air Conditioning Repair $ 60,000 $ 60,000 $ 29,834 $ 40,000 Plumbing Repairs $ 5,000 $ 15,000 $ 9,368 $ 15,000 Equipment Maintenance $ 5,000 $ 7,000 $ 8,272 $ 7,000 Janitorial Supplies $ 2,000 $ 2,000 $ 3,803 $ 3,000 Garbage Rates And Collection $ 14,000 $ 4,000 $ 8,970 $ 6,500 Water & Sewer Court House $ 8,500 $ 8,500 $ 8,429 $ 8,000 Hydro $ 80,000 $ 85,000 $ 92,432 $ 85,000 Insurance $ 20,000 $ 25,000 $ 25,325 $ 26,500 Lease Agreement Commission $ $ 9,260 $ 10,463 $ 10,000 Fire Alarm, Security System, Elevator $ 22,000 $ 22,000 $ 11,392 $ 15,000 Fuel $ 25,000 $ 25,000 $ 28,950 $ 25,000 Furniture Replacement (Non Capital) $ 12,000 $ 15,000 $ 12,024 $ 15,000 Court House & Ground Expenditures $ 428,800 $ 455,260 $ 457,542 $ 457,000 0% Page 54 of 275

55 Court House 2016 Preliminary Actuals Dec % Change Janitor's House Janitors House Maint. $ 5,000 $ 5,000 $ $ 5,000 Janitors House Hydro $ 2,600 $ 3,000 $ 3,883 $ 3,200 Janitors House Insurance $ 150 $ 160 $ 160 $ 160 Janitors House Taxes $ 1,000 $ 1,000 $ 719 $ 800 Janitors House Fuel $ 2,000 $ 2,000 $ 1,926 $ 2,000 Janitor's House $ 10,750 $ 11,160 $ 6,688 $ 11,160 0% Victoria Park Victoria Park Maint. $ 10,000 $ 10,000 $ 12,676 $ 14,000 Victoria Park $ 10,000 $ 10,000 $ 12,676 $ 14,000 40% Jail Jail Hydro $ 3,200 $ 3,400 $ 4,341 $ 2,000 Jail Repairs $ 500 $ 500 $ 3,555 $ 500 Jail Fuel $ 5,000 $ 5,200 $ 1,441 $ 2,000 Jail $ 8,700 $ 9,100 $ 9,338 $ 4,500 (51%) Tangible Capital Assets (TCA) Revenue Tax Requirement Court House Capital $ (201,331) $ (141,910) $ (141,910) $ (208,992) Rentals Court House Capital $ (68,669) $ (114,850) $ (55,771) $ (62,872) Total TCA Revenue $ (270,000) $ (256,760) $ (197,681) $ (271,864) 6% Total TCA Disbursements $ 20,750 $ 94,900 $ 294,674 $ 24,200 (74%) Total Net TCA (Surplus) Deficit $ (249,250) $ (161,860) $ 96,993 $ (247,664) Page 55 of 275

56 Court House 2016 Disbursements Preliminary Actuals Dec % Change TCA Disbursements Land $ 36,000 $ 36,000 $ 14,816 $ Bldg Payments $ 270,000 $ 342,000 $ 260,926 $ 265,000 Ladies Washroom Main $ 10,000 $ $ 5,288 $ Jail Project $ $ $ $ 535,000 Jail Project consultant/other fees $ $ $ $ 65,000 TCA Disbursements $ 316,000 $ 378,000 $ 281,030 $ 865, % Amortization $ 20,750 $ 22,900 $ 23,949 $ 24,200 6% TCA Clearing $ (316,000) $ (306,000) $ (10,305) $ (865,000) 183% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Contribution From Res. Building C.F $ (46,000) $ $ $ (593,136) Contribution From Reserves $ $ (159,070) $ (159,070) $ Total Transfers from Reserves $ (46,000) $ (159,070) $ (159,070) $ (593,136) 273% Contribution to Reserve $ $ 37,830 $ 130,966 $ Total Transfers to Reserves $ $ 37,830 $ 130,966 $ 0% Net Transfers to and (from) Reserves $ (46,000) $ (121,240) $ (28,104) $ (593,136) 389% Change in TCA $ 295,250 $ 283,100 $ (13,643) $ 840,800 Change in Accum. Surplus Invested in TCA $ 295,250 $ 283,100 $ (13,643) $ 840, % Total Surplus to (Deficit from) Accum. Surplus $ 249,250 $ 161,860 $ (41,747) $ 247,664 53% Total Court House Revenue $ (774,250) $ (901,350) $ (894,820) $ (1,351,660) 50% Total Court House Expenditures $ 774,250 $ 901,350 $ 898,240 $ 1,351,660 50% Total Net (Surplus) Deficit $ $ $ 3,420 $ Tax Requirement Analysis Tax Requirement $ (201,331) $ (141,910) $ (208,992) Tax $ Increase (Decrease) Over Previous Year's $ 201,331 $ (59,421) $ 67,082 Page 56 of 275

57 Court House Notes: Operating Revenue Parking Fees $ (30,000) Additional fees from courts lease $10,080. Rentals Court House Operating $ (453,460) Provincial lease revenues allocated between operating and TCA accounts. Expenditures Court House & Ground Expenditures Court HouseBuilding Repairs $ 65,000 Electric Repairs $ 10,000 Heating And Air Conditioning Repair $ 40,000 Plumbing Repairs $ 15,000 Hydro $ 85,000 Required for building painting and general maintenance & repairs. Replacement of fixtures with energy efficient fixtures. Adjust down to reflect actuals move to repairs & maintenance. Replace aging fixtures low flow toilets, copper piping issues. same offset increases with energy efficiency upgrades & practices. Fire Alarm, Security System, Elevator $ 15,000 Replacement of fire panel less service reqt's. Furniture Replacement (Non Capital) $ 15,000 Victoria Park Victoria Park Maint. $ 14,000 Need for ergonomic workstations replacement program. 510 yr Tree Mgmt Plan dead/dying tree removal new planting. Page 57 of 275

58 Court House Notes: Tangible Capital Assets (TCA) Disbursements TCA Disbursements Bldg Payments $ 265,000 Front steps $120,000 (carry forward $93,136 unspent funding from 2015), $80,000 Windows, $25,000 Library Roof, $20,000 Parapets and exterior painting sealing repointing, $20,000, security upgrades (courts shared). Change In Accumulated Surplus Contribution From Res. Building C.F $ (593,136) $500,000 transferred from facility reserve re: Jail Project, and $93,136 carry forward unspent from 2015 re: the Front Steps project. Page 58 of 275

59 Armour Road Facility 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (310,258) $ (303,537) $ (303,537) $ (255,271) (16%) Total Operating Expenditures $ 297,558 $ 290,837 $ 272,136 $ 255,271 (12%) Total Net Operating (Surplus) Deficit $ (12,700) $ (12,700) $ (31,401) $ Expenditures Armour Road Facility Expenditures $ 297,558 $ 290,837 $ 272,136 $ 255,271 (12%) Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (259,308) $ (271,530) $ (271,530) $ (297,095) 9% Total TCA Disbursements $ 259,308 $ 271,530 $ 271,394 $ 284,395 5% Total Net TCA (Surplus) Deficit $ $ $ (136) $ (12,700) Disbursements TCA Disbursements $ 232,008 $ 244,230 $ 244,230 $ 257,095 5% Amortization $ 27,300 $ 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 $ (27,300) $ (27,300) $ (27,164) $ (27,300) 0% Total Surplus to (Deficit from) Accum. Surplus $ 12,700 $ 12,700 $ 12,836 $ 12,700 0% Total Armour Road Facility Revenue $ (569,566) $ (575,067) $ (575,067) $ (552,366) (4%) Total Armour Road Facility Expenditures $ 569,566 $ 575,067 $ 556,365 $ 552,366 (4%) Total Net (Surplus) Deficit $ $ $ (18,702) $ Tax Requirement Analysis Tax Requirement $ (168,066) $ (173,557) $ (150,856) Tax $ Increase (Decrease) Over Previous Year's $ 9,549 $ 5,491 $ (22,701) Page 59 of 275

60 Armour Road Facility 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement Armour Road Facility $ (106,979) $ (110,699) $ (110,699) $ (110,856) Armour Road Facility Internal Transfer $ (203,279) $ (192,838) $ (192,838) $ (144,415) Total Operating Revenue $ (310,258) $ (303,537) $ (303,537) $ (255,271) (16%) Total Operating Expenditures $ 297,558 $ 290,837 $ 272,136 $ 255,271 (12%) Total Net Operating (Surplus) Deficit $ (12,700) $ (12,700) $ (31,401) $ Expenditures Armour Road Facility Expenditures Janitorial Services Other $ 1,500 $ 3,000 $ 4,101 $ 3,000 Janitorial Contract Services $ 15,000 $ 15,000 $ 20,118 $ 15,000 Grounds Maintenance $ 750 $ 750 $ 31 $ 750 Non Capital Acquisitions $ 500 $ 500 $ $ 500 Building Maintenance $ 14,000 $ 20,000 $ 5,307 $ 5,000 Parking Lot Maintenance $ 2,000 $ 3,000 $ 3,206 $ 3,500 Equipment Maintenance $ 200 $ 200 $ $ 200 Janitorial Supplies $ 1,300 $ $ $ 500 Heating\Air Conditioning $ 3,500 $ 3,500 $ 3,212 $ 3,500 Garbage Rates And Collections $ 500 $ 500 $ 1,119 $ 500 Hydro $ 8,000 $ 8,000 $ 8,225 $ 8,000 Fire Alarm/Security $ 2,000 $ $ $ 500 Water And Sewer $ 1,200 $ 1,500 $ 1,131 $ 1,500 Debenture Payment Interest $ 237,908 $ 225,687 $ 225,687 $ 212,821 Armour Road Facility BCA $ 9,200 $ 9,200 $ $ Armour Road Facility Expenditures $ 297,558 $ 290,837 $ 272,136 $ 255,271 (12%) Tangible Capital Assets (TCA) Revenue Tax Requirement Armour Road Facility $ (61,087) $ (62,858) $ (62,858) $ (40,000) Armour Road Facility Internal Transfer $ (198,221) $ (208,672) $ (208,672) $ (257,095) Total TCA Revenue $ (259,308) $ (271,530) $ (271,530) $ (297,095) 9% Total TCA Disbursements $ 259,308 $ 271,530 $ 271,394 $ 284,395 5% Total Net TCA (Surplus) Deficit $ $ $ (136) $ (12,700) Page 60 of 275

61 Armour Road Facility 2016 Disbursements Preliminary Actuals Dec % Change TCA Disbursements Debenture Payment Principal $ 232,008 $ 244,230 $ 244,230 $ 257,095 TCA Disbursements $ 232,008 $ 244,230 $ 244,230 $ 257,095 5% Amortization $ 27,300 $ 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% Contribution To Reserve Capital $ 40,000 $ $ $ Contribution To Reserves $ $ 40,000 $ 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 $ (27,300) $ (27,300) $ (27,164) $ (27,300) Change in Accum. Surplus Invested in TCA $ (27,300) $ (27,300) $ (27,164) $ (27,300) 0% Total Surplus to (Deficit from) Accum. Surplus $ 12,700 $ 12,700 $ 12,836 $ 12,700 0% Total Armour Road Facility Revenue $ (569,566) $ (575,067) $ (575,067) $ (552,366) (4%) Total Armour Road Facility Expenditures $ 569,566 $ 575,067 $ 556,365 $ 552,366 (4%) Total Net (Surplus) Deficit $ $ $ (18,702) $ Tax Requirement Analysis Tax Requirement $ (168,066) $ (173,557) $ (150,856) Tax $ Increase (Decrease) Over Previous Year's $ 9,549 $ 5,491 $ (22,701) Page 61 of 275

62 Armour Road Facility Notes: Operating Expenditures Armour Road Facility Expenditures Building Maintenance $ 5,000 Exterior parging and office work etc. Ongoing maintenance. Fire Alarm/Security $ 500 Annual fire testing insp fees (portion for bldg). Page 62 of 275

63 Geographic Information Service (GIS) 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (355,125) $ (361,421) $ (371,132) $ (368,444) 2% Total Operating Expenditures $ 385,125 $ 380,721 $ 345,279 $ 383,249 1% Total Net Operating (Surplus) Deficit $ 30,000 $ 19,300 $ (25,852) $ 14,805 Expenditures GIS Labour & Benefits $ 240,200 $ 255,367 $ 253,097 $ 258,398 1% GIS Program Expenditures $ 144,925 $ 125,354 $ 92,182 $ 124,851 (0%) Tangible Capital Assets (TCA) Total TCA Revenue $ (2,200) $ (4,500) $ (4,500) $ 0% Total TCA Disbursements $ 7,700 $ 7,700 $ 511 $ 520 (93%) Total Net TCA (Surplus) Deficit $ 5,500 $ 3,200 $ (3,989) $ 520 (84%) Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 7,700 $ 7,700 $ 511 $ 520 (93%) TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (30,000) $ (27,000) $ (27,000) $ (29,005) 7% Total Transfers to Reserves $ 2,200 $ 12,200 $ 12,200 $ 14,200 16% Net Transfers to and (from) Reserves $ (27,800) $ (14,800) $ (14,800) $ (14,805) 0% Change in Accum. Surplus Invested in TCA $ (7,700) $ (7,700) $ (511) $ (520) (93%) Total Surplus to (Deficit from) Accum.Surplus $ (35,500) $ (22,500) $ (15,311) $ (15,325) (32%) Total GIS Revenue $ (387,325) $ (392,921) $ (402,632) $ (397,449) 1% Total GIS Expenditures $ 387,325 $ 392,921 $ 357,479 $ 397,449 1% Total Net (Surplus) Deficit $ $ $ (45,152) $ Tax Requirement Analysis Tax Requirement $ (323,325) $ (342,071) $ (344,444) Tax $ Increase(Decrease) Over Previous Year's $ (10,742) $ 18,746 $ 2,373 Page 63 of 275

64 Geographic Information Service (GIS) 2016 Operating Preliminary Actuals Dec % Change Revenue Tax Requirement GIS Operating $ (321,125) $ (337,571) $ (337,571) $ (344,444) Municipal Recoveries $ (3,500) $ $ (8,718) $ (4,000) GIS Atlas Sales $ (10,000) $ $ $ GIS Recoveries $ (7,000) $ (9,000) $ (10,937) $ (6,500) GIS Internal Transfer $ (13,500) $ (14,850) $ (13,905) $ (13,500) Total Operating Revenue $ (355,125) $ (361,421) $ (371,132) $ (368,444) 2% Total Operating Expenditures $ 385,125 $ 380,721 $ 345,279 $ 383,249 1% Total Net Operating (Surplus) Deficit $ 30,000 $ 19,300 $ (25,852) $ 14,805 Expenditures GIS Labour & Benefits Labour $ 185,800 $ 192,751 $ 188,834 $ 195,960 Statutory Benefits $ 32,300 $ 37,403 $ 39,390 $ 39,276 Health Benefits $ 22,100 $ 25,213 $ 24,874 $ 23,161 GIS Labour & Benefits $ 240,200 $ 255,367 $ 253,097 $ 258,398 1% GIS Program Expenditures Advertising $ 500 $ 500 $ $ 500 Website Hosting $ 29,000 $ 27,900 $ 18,535 $ 44,500 IT Hardware $ 2,200 $ 1,000 $ 636 $ 9,505 Software Licensing $ 41,900 $ 47,629 $ 38,258 $ 46,996 Legal $ 1,500 $ 1,500 $ 1,526 $ 1,500 GIS Office Supplies $ 1,700 $ 1,800 $ 1,520 $ 1,800 Telephone $ 1,000 $ 1,000 $ 903 $ 1,000 Photos $ 22,000 $ 28,000 $ 24,422 $ Audit $ $ $ 496 $ 400 Page 64 of 275

65 Geographic Information Service (GIS) 2016 Preliminary Actuals Dec % Change Interest & Penalties $ $ $ 1 $ Consultant's Fees $ 20,000 $ 5,000 $ $ 5,000 Courier/Fax $ 150 $ $ 19 $ Accommodations $ 2,000 $ 2,000 $ $ 2,500 Training $ 10,000 $ 5,000 $ 3,203 $ 5,000 Meals $ 850 $ 700 $ 101 $ 700 Memberships $ 375 $ 1,125 $ 1,142 $ 1,250 Mileage $ 1,500 $ 1,200 $ 444 $ 1,200 Special Projects $ 250 $ 1,000 $ 695 $ 1,000 Billable/Recoverable Expenses $ $ $ 279 $ GIS Publications (For Resale) $ 10,000 $ $ $ 2,000 GIS Program Expenditures $ 144,925 $ 125,354 $ 92,182 $ 124,851 (0%) Tangible Capital Assets (TCA) Revenue Tax Requirement GIS TCA $ (2,200) $ (4,500) $ (4,500) $ Total TCA Revenue $ (2,200) $ (4,500) $ (4,500) $ 0% Total TCA Disbursements $ 7,700 $ 7,700 $ 511 $ 520 (93%) Total Net TCA (Surplus) Deficit $ 5,500 $ 3,200 $ (3,989) $ 520 (84%) Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 7,700 $ 7,700 $ 511 $ 520 (93%) TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Page 65 of 275

66 Geographic Information Service (GIS) 2016 Change In Accumulated Surplus Preliminary Actuals Dec % Change Contribution From Reserve GIS Operating $ (30,000) $ $ $ Contribution From Reserve $ $ (27,000) $ (27,000) $ (29,005) Total Transfers from Reserves $ (30,000) $ (27,000) $ (27,000) $ (29,005) 7% Contribution To Reserve GIS Operating $ 2,200 $ $ $ Contribution to Reserve GIS Capital $ $ $ $ Contribution to Reserve $ $ 12,200 $ 12,200 $ 14,200 Total Transfers to Reserves $ 2,200 $ 12,200 $ 12,200 $ 14,200 16% Net Transfers to and (from) Reserves $ (27,800) $ (14,800) $ (14,800) $ (14,805) 0% Change in TCA $ (7,700) $ (7,700) $ (511) $ (520) Change in Accum. Surplus Invested in TCA $ (7,700) $ (7,700) $ (511) $ (520) (93%) Total Surplus to (Deficit from) Accum.Surplus $ (35,500) $ (22,500) $ (15,311) $ (15,325) (32%) Total GIS Revenue $ (387,325) $ (392,921) $ (402,632) $ (397,449) 1% Total GIS Expenditures $ 387,325 $ 392,921 $ 357,479 $ 397,449 1% Total Net (Surplus) Deficit $ $ $ (45,152) $ Tax Requirement Analysis Tax Requirement $ (323,325) $ (342,071) $ (344,444) Tax $ Increase(Decrease) Over Previous Year's $ (10,742) $ 18,746 $ 2,373 Page 66 of 275

67 Geographic Information Service (GIS) Notes: Operating Revenue Municipal Recoveries $ (4,000) GIS Professional Services to municipalities GIS Recoveries $ (6,500) GIS Internal Transfer $ (13,500) Contracts for public school boards ($6k) & general public sales Land Severance allocations (est. 100 $135 ea.) Expenditures GIS Program Expenditures Website Hosting $ 44,500 IT Hardware $ 9,505 Software Licensing $ 46,996 GeoCortex (hosted webgis) Annual monthly Hosting & data updates ($21,500 est.)+ site upgrade($20,000 > this is a planned draw from reserves) + additional webgis customization/development ($3,000) Computer replacements $9,005 (funded from GIS reserve), plus $500 for peripheral hardware. Annual licensing Esri Yr. 3 (Jan1Oct 30) $31,667 + TBD (Oct31Dec31) ~$7,000; Avenza = $1,250; ACAD = $1,200; Adobe CS = $1,500 + ArcPad ($250 other half paid by PubWks) + Microsoft licenses ($1,629) + SQL Server ($2,500 for 2 instances NEW) Consultant's Fees $ 5,000 GIS functionality & design assistance. Accommodations $ 2,500 Training $ 5,000 Req'd to attend URISA International Conf in T.O. & Esri training Committed to Esri $1770 of Yr. 3 ELA toward 2016; GISPro '16 URISA Conf in T.O. ($2000); URISA OC ($250); Memberships $ 1,250 Data Consortium ($1,000); URISA ($250); Special Projects $ 1,000 Contribution to cycling maps ($500) GIS Publications (For Resale) $ 2,000 Tourism map ($2000) to seek additional sponsorship/partnership support Page 67 of 275

68 Geographic Information Service (GIS) Notes: Change In Accumulated Surplus Contribution From Reserve $ (29,005) To pull $20,000 from reserves to fund major upgrade of webgis from Silverlight platform to HTML5 & computer replacements ($9,005). Silverlight no longer supported by all browsers & creating somewhat of a security risk to users, plus HTML5 offers mobile access. Page 68 of 275

69 Emergency Measures 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (137,950) $ (140,988) $ (140,988) $ (141,996) 1% Total Operating Expenditures $ 137,950 $ 140,988 $ 135,154 $ 141,996 1% Total Net Operating (Surplus) Deficit $ $ $ (5,834) $ Expenditures Labour & Benefits $ 72,740 $ 73,778 $ 75,146 $ 74,495 1% Expenditures $ 65,210 $ 67,210 $ 60,008 $ 67,501 0% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (8,300) $ (7,010) $ (7,010) $ (6,469) (8%) Total TCA Disbursements $ 8,300 $ 8,300 $ 6,528 $ 8,300 0% Total Net TCA (Surplus) Deficit $ $ 1,290 $ (482) $ 1,831 Disbursements TCA Disbursements $ $ 18,155 $ 7,162 $ 18,505 2% Amortization $ 8,300 $ 8,300 $ 6,528 $ 8,300 0% TCA Clearing $ $ (18,155) $ (7,162) $ (18,505) 2% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ (18,155) $ (18,155) $ (12,036) (34%) Total Transfers to Reserves $ 8,300 $ 7,010 $ 15,515 $ 0% Net Transfers to and (from) Reserves $ 8,300 $ (11,145) $ (2,640) $ (12,036) 8% Change in Acc. Surplus Invested in TCA $ (8,300) $ 9,855 $ 635 $ 10,205 4% Total Surplus to (Deficit from) Acc. Surplus $ $ (1,290) $ (2,005) $ (1,831) Total Emerg. Measures Revenue $ (146,250) $ (166,153) $ (166,153) $ (160,501) (3%) Total Emerg. Measures Expenditures $ 146,250 $ 166,153 $ 157,832 $ 160,501 (3%) Total Net (Surplus) Deficit $ $ $ (8,321) $ Tax Requirement Analysis Tax Requirement $ (146,250) $ (147,998) $ (148,465) Tax $ Increase(Decrease) Over Previous Year's $ 3,623 $ 1,748 $ 467 Page 69 of 275

70 Emergency Measures 2016 Operating Preliminary Actuals Dec % Change Revenue Tax Requirement Emerg Measures $ (137,950) $ (140,988) $ (140,988) $ (141,996) Total Operating Revenue $ (137,950) $ (140,988) $ (140,988) $ (141,996) 1% Total Operating Expenditures $ 137,950 $ 140,988 $ 135,154 $ 141,996 1% Total Net Operating (Surplus) Deficit $ $ $ (5,834) $ Expenditures Labour & Benefits Labour $ 55,300 $ 55,207 $ 56,178 $ 56,062 Statutory Benefits $ 12,970 $ 13,120 $ 13,330 $ 13,426 Health Benefits $ 4,470 $ 5,451 $ 5,638 $ 5,007 Labour & Benefits $ 72,740 $ 73,778 $ 75,146 $ 74,495 1% Expenditures Equipment Maintenance $ $ 2,000 $ 1,678 $ 2,000 Public Inquiry Activities $ 5,500 $ 5,500 $ 5,100 $ 5,200 EOC Contingency $ $ $ $ 500 Uniform $ $ $ $ 500 Office Supplies $ 200 $ 200 $ $ 200 Telephone $ 8,500 $ 8,500 $ 7,588 $ 8,500 Events/Exercises $ 600 $ 600 $ 564 $ 1,100 Dispatch $ 21,800 $ 21,800 $ 22,323 $ 23,301 Accommodations $ 2,000 $ 2,000 $ 2,797 $ 3,000 Staff Training $ 4,200 $ 4,200 $ 309 $ 3,000 Meals $ 500 $ 500 $ 426 $ 500 Memberships $ 350 $ 350 $ 225 $ 450 Vehicle Mtce $ 3,600 $ 3,600 $ 3,999 $ 3,600 Radio License $ 850 $ 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 $ 4,800 Expenditures $ 65,210 $ 67,210 $ 60,008 $ 67,501 0% Page 70 of 275

71 Emergency Measures 2016 Preliminary Actuals Dec % Change Tangible Capital Assets (TCA) Revenue Tax Requirement Emergency Measures $ (8,300) $ (7,010) $ (7,010) $ (6,469) Total TCA Revenue $ (8,300) $ (7,010) $ (7,010) $ (6,469) (8%) Total TCA Disbursements $ 8,300 $ 8,300 $ 6,528 $ 8,300 0% Total Net TCA (Surplus) Deficit $ $ 1,290 $ (482) $ 1,831 Disbursements TCA Disbursements Equipment $ $ 18,155 $ 7,162 $ 18,505 TCA Disbursements $ $ 18,155 $ 7,162 $ 18,505 2% Amortization $ 8,300 $ 8,300 $ 6,528 $ 8,300 0% TCA Clearing $ $ (18,155) $ (7,162) $ (18,505) 2% Gain or Loss on TCA Disposal $ $ $ $ 0% Page 71 of 275

72 Emergency Measures 2016 Preliminary Actuals Dec % Change Change In Accumulated Surplus Contribution From Reserve Emerg. CF $ $ (18,155) $ (18,155) $ (12,036) Total Transfers from Reserves $ $ (18,155) $ (18,155) $ (12,036) (34%) Contribution To Reserve Capital $ 8,300 $ $ $ Contribution To Reserves $ $ 7,010 $ 15,515 $ Total Transfers to Reserves $ 8,300 $ 7,010 $ 15,515 $ 0% Net Transfers to and (from) Reserves $ 8,300 $ (11,145) $ (2,640) $ (12,036) 8% Change in TCA $ (8,300) $ 9,855 $ 635 $ 10,205 Change in Acc. Surplus Invested in TCA $ (8,300) $ 9,855 $ 635 $ 10,205 4% Total Surplus to (Deficit from) Acc. Surplus $ $ (1,290) $ (2,005) $ (1,831) Total Emerg. Measures Revenue $ (146,250) $ (166,153) $ (166,153) $ (160,501) (3%) Total Emerg. Measures Expenditures $ 146,250 $ 166,153 $ 157,832 $ 160,501 (3%) Total Net (Surplus) Deficit $ $ $ (8,321) $ Tax Requirement Analysis Tax Requirement $ (146,250) $ (147,998) $ (148,465) Tax $ Increase(Decrease) Over Previous Year's $ 3,623 $ 1,748 $ 467 Page 72 of 275

73 Emergency Measures Notes: Operating Expenditures Equipment Maintenance $ 2,000 Battery replacements Public Inquiry Activities $ 5,200 re: Public Inquiry centre located at City Hall Events/Exercises $ 1,100 Increased $500 for PCCHU Pandemic exercise, total of 2 exercises in 2016 Dispatch $ 23,301 Per 5year agreement, effective April 1/15 Accommodations $ 3,000 Memberships $ 450 Increased $1,000 for alternate (C. Barry) to attend World Conference on Disaster Management Ont. Assoc. of Emerg. Managers & PCACEMC memberships; increased $100 to include membership fees for alternate (C. Barry) Vehicle Mtce $ 3,600 Includes Vehicle Insurance $525 Radio License $ 850 Radio Authorization Renewal Grant Norwood Training Centre $ 10,000 Radio tower rental Tangible Capital Assets (TCA) Disbursements Equipment $ 18,505 Emergency Manager Vehicle upgrade $7,500 carried forward from 2015, computer replacement ($1,005 carried forward from 2015), Nephton Radio Repeater replacement $10,000 (partially funded from reserve) Change In Accumulated Surplus Contribution From Reserve Emerg. CF $ (12,036) $3,531 Funding for Nephton radio repeater EM Planning Reserve, computer replacement $1,005 carried forward from vehicle upgrade $7,500 carried forward from 2015 Page 73 of 275

74 Page 74 of 275

75 911 Emergency Systems 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (39,100) $ (39,133) $ (40,003) $ (39,304) 0% Total Operating Expenditures $ 39,100 $ 39,133 $ 33,982 $ 39,304 0% Total Net Operating (Surplus) Deficit $ $ $ (6,021) $ Expenditures Labour & Benefits $ 5,720 $ 5,753 $ 5,846 $ 5,754 0% Expenditures $ 33,380 $ 33,380 $ 28,137 $ 33,550 1% 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 $ $ $ $ Total 911 Emergency Sys. Revenue $ (39,100) $ (39,133) $ (40,003) $ (39,304) 0% Total 911 Emergency Sys. Expenditures $ 39,100 $ 39,133 $ 33,982 $ 39,304 0% Total Net (Surplus) Deficit $ $ $ (6,021) $ Tax Requirement Analysis Tax Requirement $ (39,100) $ (39,133) $ (36,304) Tax $ Increase (Decrease) Over Previous Year's $ 935 $ 33 $ (2,829) Page 75 of 275

76 911 Emergency Systems 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement 911 Emergency SystemsOper. $ (39,100) $ (39,133) $ (39,133) $ (36,304) Sign Tab Recoverable $ $ $ (870) $ (3,000) Total Operating Revenue $ (39,100) $ (39,133) $ (40,003) $ (39,304) 0% Total Operating Expenditures $ 39,100 $ 39,133 $ 33,982 $ 39,304 0% Total Net Operating (Surplus) Deficit $ $ $ (6,021) $ Expenditures Labour & Benefits Labour $ 4,330 $ 4,324 $ 4,386 $ 4,336 Statutory Benefits $ 1,030 $ 1,009 $ 1,025 $ 1,033 Health Benefits $ 360 $ 419 $ 434 $ 385 Labour & Benefits $ 5,720 $ 5,753 $ 5,846 $ 5,754 0% Expenditures Postage $ 100 $ 100 $ $ 100 Photo Copies $ 150 $ 150 $ 45 $ 150 Telephone $ 250 $ 250 $ 248 $ 250 CERB Services $ 28,400 $ 28,400 $ 26,927 $ 28,400 Meals $ 100 $ 100 $ $ 100 Memberships $ 150 $ 150 $ $ 150 Vehicle Mtce $ 230 $ 230 $ 423 $ 400 Mileage $ 200 $ 200 $ $ 200 Maps $ 800 $ 800 $ $ 800 Sign Tabs $ 3,000 $ 3,000 $ 495 $ 3,000 Expenditures $ 33,380 $ 33,380 $ 28,137 $ 33,550 1% Page 76 of 275

77 911 Emergency Systems 2016 Tangible Capital Assets (TCA) Revenue Preliminary Actuals Dec % Change TCA Revenue $ $ $ $ Total TCA Revenue $ $ $ $ 0% Total TCA Disbursements $ $ $ $ 0% Total Net TCA (Surplus) Deficit $ $ $ $ Disbursements TCA Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ $ $ $ 0% TCA Clearing $ $ $ $ 0% 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 $ $ $ $ Total 911 Emergency Sys. Revenue $ (39,100) $ (39,133) $ (40,003) $ (39,304) 0% Total 911 Emergency Sys. Expenditures $ 39,100 $ 39,133 $ 33,982 $ 39,304 0% Total Net (Surplus) Deficit $ $ $ (6,021) $ Tax Requirement Analysis Tax Requirement $ (39,100) $ (39,133) $ (36,304) Tax $ Increase (Decrease) Over Previous Year's $ 935 $ 33 $ (2,829) Page 77 of 275

78 911 Emergency Systems Notes: Operating Revenue Sign Tab Recoverable $ (3,000) Offsets Sign Tabs expenses Expenditures CERB Services $ 28,400 Central Emergency Reporting Bureau (CERB) agreement renewed to October 31, Maps $ 800 Purchase of maps from GIS dept. Page 78 of 275

79 Transit 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (83,699) $ (96,289) $ (98,789) $ (74,435) (23%) Total Operating Expenditures $ 83,699 $ 96,289 $ 101,289 $ 74,435 (23%) Total Net Operating (Surplus) Deficit $ $ $ 2,500 $ Expenditures Expenditures $ 83,699 $ 96,289 $ 101,289 $ 74,435 (23%) Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (15,750) $ (16,538) $ (16,538) $ (17,364) 5% Total TCA Disbursements $ 35,700 $ 35,700 $ 35,677 $ 35,700 0% Total Net TCA (Surplus) Deficit $ 19,950 $ 19,162 $ 19,139 $ 18,336 Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 35,700 $ 35,700 $ 35,677 $ 35,700 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ 0% Total Transfers to Reserves $ 15,750 $ 16,538 $ 16,538 $ 17,364 5% Net Transfers to and (from) Reserves $ 15,750 $ 16,538 $ 16,538 $ 17,364 5% Change in Accum. Surplus Invested in TCA $ (35,700) $ (35,700) $ (35,677) $ (35,700) 0% Total Surplus to (Deficit from) Accum. Surplus $ (19,950) $ (19,162) $ (19,139) $ (18,336) (4%) Total Transit Revenues $ (99,449) $ (112,827) $ (115,327) $ (91,799) (19%) Total Transit Expenditures $ 99,449 $ 112,827 $ 117,827 $ 91,799 (19%) Total Net (Surplus) Deficit $ $ $ 2,500 $ Tax Requirement Analysis Tax Requirement $ (44,625) $ (46,857) $ (49,199) Tax $ Increase(Decrease) Over Previous Year's $ 2,125 $ 2,232 $ 2,342 Page 79 of 275

80 Transit 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement Transit Operating $ (28,875) $ (30,319) $ (30,319) $ (31,835) Provincial Gas Tax Transit $ (54,824) $ (65,970) $ (65,970) $ (42,600) Transit Recoveries $ $ $ (2,500) $ Total Operating Revenue $ (83,699) $ (96,289) $ (98,789) $ (74,435) (23%) Total Operating Expenditures $ 83,699 $ 96,289 $ 101,289 $ 74,435 (23%) Total Net Operating (Surplus) Deficit $ $ $ 2,500 $ Expenditures Van Insurance Claim $ $ $ 2,500 $ Billable Recoverable Expenses $ $ $ 2,500 $ Transfers Operation Expense $ 83,699 $ 96,289 $ 96,289 $ 74,435 Expenditures $ 83,699 $ 96,289 $ 101,289 $ 74,435 (23%) Tangible Capital Assets (TCA) Revenue Tax Requirement Transit TCA $ (15,750) $ (16,538) $ (16,538) $ (17,364) Total TCA Revenue $ (15,750) $ (16,538) $ (16,538) $ (17,364) 5% Total TCA Disbursements $ 35,700 $ 35,700 $ 35,677 $ 35,700 0% Total Net TCA (Surplus) Deficit $ 19,950 $ 19,162 $ 19,139 $ 18,336 Disbursements TCA Disbursements $ $ $ $ 0% Amortization $ 35,700 $ 35,700 $ 35,677 $ 35,700 0% TCA Clearing $ $ $ $ 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Page 80 of 275

81 Transit 2016 Change In Accumulated Surplus Preliminary Actuals Dec % Change Contribution from Reserve Province $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% Contribution To Reserve TCA $ 15,750 $ $ $ Contribution To Reserve $ $ 16,538 $ 16,538 $ 17,364 Total Transfers to Reserves $ 15,750 $ 16,538 $ 16,538 $ 17,364 5% Net Transfers to and (from) Reserves $ 15,750 $ 16,538 $ 16,538 $ 17,364 5% Change in TCA $ (35,700) $ (35,700) $ (35,677) $ (35,700) Change in Accum. Surplus Invested in TCA $ (35,700) $ (35,700) $ (35,677) $ (35,700) 0% Total Surplus to (Deficit from) Accum. Surplus $ (19,950) $ (19,162) $ (19,139) $ (18,336) (4%) Total Transit Revenues $ (99,449) $ (112,827) $ (115,327) $ (91,799) (19%) Total Transit Expenditures $ 99,449 $ 112,827 $ 117,827 $ 91,799 (19%) Total Net (Surplus) Deficit $ $ $ 2,500 $ Tax Requirement Analysis Tax Requirement $ (44,625) $ (46,857) $ (49,199) Tax $ Increase(Decrease) Over Previous Year's $ 2,125 $ 2,232 $ 2,342 Page 81 of 275

82 Transit Notes: Operating Revenue Tax Requirement Transit Operating $ (31,835) Provincial Gas Tax Transit $ (42,600) County funding offset by an increase in trip fare ticket prices and reductions in various expenditures. Includes $42,511 in year Gas Tax funds from the Province and $89 drawn from the Provincial Gas Tax obligatory reserve account. In year Gas Tax transfers were reduced from $58,393 to $42,511 by the Province in Expenditures Transfers Operation Expense $ 74,435 Based on budget projections as provided by Community Care. Page 82 of 275

83 Public Works Operations And Engineering & Design 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (12,284,700) $ (12,334,965) $ (12,265,958) $ (13,184,516) 7% Total Operating Expenditures $ 11,717,400 $ 11,624,965 $ 11,057,036 $ 12,511,300 8% Total Net Operating (Surplus) Deficit $ (567,300) $ (710,000) $ (1,208,923) $ (673,216) Expenditures Public Works Maintenance Jobs $ 8,286,300 $ 8,552,300 $ 7,419,843 $ 8,857,700 4% Public Works Administration & Facilities $ 1,876,400 $ 1,741,900 $ 1,807,653 $ 1,862,550 7% Public Works Misc. Costs $ 402,700 $ 584,765 $ 506,404 $ 596,050 2% Recoverable Jobs $ $ $ 465,027 $ 0% Roads Micro Surfacing $ 1,152,000 $ 746,000 $ 858,109 $ 1,195,000 60% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (5,419,932) $ (6,341,050) $ (6,399,105) $ (7,367,867) 16% Total TCA Disbursements $ 6,079,000 $ 6,079,000 $ 6,134,842 $ 6,079,000 0% Total Net TCA (Surplus) Deficit $ 659,068 $ (262,050) $ (264,263) $ (1,288,867) Disbursements TCA Transportation Plan Projects $ 1,091,700 $ 300,000 $ 249,304 $ 400,000 33% TCA Bridge Projects $ 2,841,257 $ 2,986,355 $ 1,753,110 $ 3,027,510 1% TCA Roads Construction Projects $ 4,521,600 $ 4,873,065 $ 2,996,513 $ 6,752,243 39% TCA Equipment $ 910,747 $ 732,000 $ 758,551 $ 741,500 1% Amortization $ 6,079,000 $ 6,079,000 $ 6,139,650 $ 6,079,000 0% TCA Clearing $ (9,365,304) $ (8,891,420) $ (5,780,017) $ (10,921,253) 23% Gain or Loss on TCA Disposal $ $ $ 17,731 $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ (3,439,372) $ (2,202,000) $ (2,455,010) $ (3,682,170) 67% Total Transfers to Reserves $ 61,300 $ 361,630 $ 3,764,221 $ 802, % Net Transfers to and (from) Reserves $ (3,378,072) $ (1,840,370) $ 1,309,211 $ (2,880,170) 56% Change in Accum. Surplus Invested in TCA $ 3,286,304 $ 2,812,420 $ (354,825) $ 4,842,253 72% Total Surplus to (Deficit from) Accum. Surplus $ (91,768) $ 972,050 $ 954,386 $ 1,962, % Total Public Works Revenue $ (21,144,004) $ (20,878,015) $ (21,120,073) $ (24,234,553) 16% Total Public Works Expenditures $ 21,144,004 $ 20,878,015 $ 20,601,274 $ 24,234,553 16% Total Net (Surplus) Deficit $ $ $ (518,799) $ Tax Requirement Analysis Tax Requirement $ (13,473,986) $ (14,222,810) $ (16,048,361) Tax $ Increase(Decrease) Over Previous Year's $ 825,337 $ 748,824 $ 1,825,551 Page 83 of 275

84 Public Works Operations And Engineering & Design 2016 Operating Preliminary Actuals Dec % Change Revenue Tax Requirement Bridges Operating $ (603,028) $ (650,550) $ (650,550) $ (804,450) Tax Requirement County Roads Operating $ (9,765,172) $ (9,510,850) $ (9,510,850) $ (10,091,501) Roads Municipal Recovery $ $ (250,000) $ (416,947) $ (250,000) M.N.R. Pits And Quarries $ (45,000) $ (45,000) $ (42,361) $ (45,000) OCIF Ontario Community Infrastructure Fund $ $ (120,415) $ (120,715) $ (120,415) Roads Internal Transfer $ (1,500) $ (1,650) $ (1,545) $ (1,650) Roads Refunds/Recoveries $ (225,000) $ (50,000) $ (15,213) $ (50,000) Signs Roads $ $ (1,500) $ (500) $ (1,500) SalesRoads Work Charged To Job Cost $ $ $ (44,816) $ Sales Roads $ (35,000) $ (30,000) $ (19,300) $ (45,000) Permits Roads $ (35,000) $ (25,000) $ (23,490) $ (25,000) RoadsInsurance Claim $ (25,000) $ $ $ Equipment Charged To Jobs $ (1,550,000) $ (1,650,000) $ (1,419,671) $ (1,750,000) Total Operating Revenue $ (12,284,700) $ (12,334,965) $ (12,265,958) $ (13,184,516) 7% Total Operating Expenditures $ 11,717,400 $ 11,624,965 $ 11,057,036 $ 12,511,300 8% Total Net Operating (Surplus) Deficit $ (567,300) $ (710,000) $ (1,208,923) $ (673,216) Expenditures Public Works Maintenance Jobs Crossroad Culverts Code $ 208,400 $ 208,400 $ 108,878 $ 208,400 Roadside Maintenance $ 632,500 $ 617,500 $ 760,448 $ 664,400 Hardtop Maintenance $ 945,000 $ 996,000 $ 1,015,104 $ 1,010,000 Winter Control $ 4,491,000 $ 4,581,000 $ 3,300,252 $ 4,587,000 Safety Devices $ 671,700 $ 711,700 $ 680,097 $ 768,200 Summer Patrol $ 437,700 $ 437,700 $ 545,153 $ 519,700 Equipment Maintenance $ 900,000 $ 1,000,000 $ 967,053 $ 1,100,000 Inventory Net Change $ $ $ 42,857 $ Public Works Maintenance Jobs $ 8,286,300 $ 8,552,300 $ 7,419,843 $ 8,857,700 4% Public Works Administration & Facilities Garage & Yard Maintenance Douro $ 312,700 $ 265,200 $ 254,535 $ 235,200 Administration & Maintenance $ 535,400 $ 552,000 $ 511,532 $ 572,650 Salt And Sand Domes Douro $ 3,500 $ 3,500 $ 1,766 $ 3,500 Salt And Sand Domes Dummer $ 2,600 $ 2,600 $ 7,129 $ 2,600 Sand Dome Westwood $ 700 $ 1,200 $ 428 $ 1,200 Garage & Yard Maintenance Millbrook $ 183,000 $ 23,000 $ 38,085 $ 71,000 Salt And Sand Domes Millbrook $ 1,200 $ 1,200 $ 45 $ 1,200 Page 84 of 275

85 Public Works Operations And Engineering & Design 2016 Preliminary Actuals Dec % Change Garage & Yard Maintenance Havelock $ 24,700 $ 24,700 $ 32,472 $ 119,700 Salt And Sand Domes Havelock $ 80,200 $ 1,200 $ (13,029) $ 1,200 Garage & Yard Maintenance Buckhorn $ 27,000 $ 27,000 $ 19,283 $ 24,000 Salt And Sand Domes Smith $ 300 $ 300 $ 270 $ 300 Salt And Sand Domes Buckhorn $ 7,800 $ 117,800 $ 116,354 $ 7,800 Administration Bridge $ 20,000 $ 25,900 $ 26,411 $ 26,400 Bridge Maintenance $ 262,500 $ 284,500 $ 345,237 $ 343,000 Steel Beam/Cable Guiderail $ 250,000 $ 250,000 $ 248,659 $ 250,000 Land Severances & Misc. Engineering $ 129,800 $ 136,800 $ 178,837 $ 146,800 Transportation Plan Upgrades $ 10,000 $ $ $ Geotechnical Investigations & Preengineering $ $ $ $ 20,000 Deck Condition Survey $ 25,000 $ 25,000 $ 39,640 $ 36,000 Public Works Administration & Facilities $ 1,876,400 $ 1,741,900 $ 1,807,653 $ 1,862,550 7% Public Works Misc. Costs Data Processing Rental $ 32,760 $ 33,000 $ 33,000 $ 33,000 Criminal Backgroud Checks $ $ $ 543 $ Insurance NonSubsidy $ 247,657 $ 372,615 $ 358,465 $ 379,100 Insurance Claims NonSubsidy $ 63,000 $ 100,000 $ 35,966 $ 100,000 Audit $ 13,755 $ 14,100 $ 15,111 $ 14,900 Interest & Penalties $ $ $ 61 $ Insurance Bridge $ 43,533 $ 63,000 $ 63,258 $ 66,900 Audit Bridge $ 1,995 $ 2,050 $ $ 2,150 Public Works Misc. Costs $ 402,700 $ 584,765 $ 506,404 $ 596,050 2% Recoverable Jobs County Road Accident $ $ $ 5,693 $ Douro Dummer $ $ $ 106,669 $ Otonabee S. Monaghan $ $ $ 2,290 $ HavelockBelmontMethuen $ $ $ 11,604 $ Selwyn Recovery $ $ $ 2,993 $ Cavan Recovery $ $ $ 178,079 $ Asphodel Norwood $ $ $ 5,254 $ North Kawartha $ $ $ 93,419 $ Trent Lakes $ $ $ 4,834 $ Recoverable Expenses $ $ $ 17,422 $ Local 1306 $ $ $ 2,201 $ Community Care $ $ $ 29,385 $ Admin Recovery $ $ $ 793 $ Lang Pioneer Village $ $ $ 824 $ Environmental Services $ $ $ 3,566 $ Recoverable Jobs $ $ $ 465,027 $ 0% Page 85 of 275

86 Public Works Operations And Engineering & Design 2016 Preliminary Actuals Dec % Change Road Micro Surfacing Cnty Road 1 $ 16,000 $ $ $ Cnty Road 3 $ $ $ $ 100,000 Cnty Rd 2 $ $ $ 37,108 $ Cnty Road 4 $ 49,000 $ $ 3,505 $ Cnty Road 5 $ $ $ $ 105,000 Cnty Road 10 $ 39,000 $ $ $ 65,000 Cnty Road 18 $ 80,000 $ 279,200 $ 253,282 $ 505,000 Cnty Road 23 $ $ $ $ 170,000 Cnty Road 20 $ $ 40,000 $ 81,796 $ Cnty Road 29 $ $ $ $ 250,000 Cnty Road 36 $ 432,000 $ $ 59 $ Cnty Road 39 $ 38,000 $ $ 1,623 $ Cnty Road 42 $ $ 86,000 $ 88,820 $ Cnty Road 45 $ 10,000 $ 340,800 $ 391,916 $ Cnty Road 56 $ 415,000 $ $ $ Cnty Road 504 $ 36,500 $ $ $ Cnty Road 620A $ 36,500 $ $ $ Roads Micro Surfacing $ 1,152,000 $ 746,000 $ 858,109 $ 1,195,000 60% Tangible Capital Assets (TCA) Revenue Tax Requirement Roads $ (1,728,332) $ (1,275,195) $ (1,275,195) $ (3,081,383) Internal Interest Roads $ (10,000) $ $ (29,866) $ Development Charges Earned Roads $ (198,000) $ (690,856) $ (690,856) $ (626,673) Contribution from Reserve Federal Gas Tax Roads $ (1,131,146) $ (1,588,784) $ (1,588,784) $ (1,588,784) Contribution from Reserve Federal Gas TaxBridge $ (963,000) $ $ $ Tax Requirement Bridges $ (1,377,454) $ (2,786,215) $ (2,786,215) $ (2,071,027) Internal Interest Bridge $ (12,000) $ $ (28,189) $ Total TCA Revenue $ (5,419,932) $ (6,341,050) $ (6,399,105) $ (7,367,867) 16% Total TCA Disbursements $ 6,079,000 $ 6,079,000 $ 6,134,842 $ 6,079,000 0% Total Net TCA (Surplus) Deficit $ 659,068 $ (262,050) $ (264,263) $ (1,288,867) Page 86 of 275

87 Public Works Operations And Engineering & Design 2016 Disbursements Preliminary Actuals Dec % Change TCA Transportation Plan Projects Signalization of CR 28/21 $ 682,500 $ $ $ Intersection of CR 20/Concession Rd 18 $ 74,700 $ $ 24,076 $ 300,000 CR 22/23 Intersection AllWay Stop $ 34,500 $ $ $ CR 20 Upgrade CR18 To Selwyn $ 50,000 $ 50,000 $ 3,271 $ CR 18/29 Signalization/Controls $ 250,000 $ 150,000 $ 124,309 $ Cycling Master Plan $ $ 50,000 $ 4,498 $ 100,000 Hwy 115 Gateway Sign $ $ 50,000 $ 92,864 $ CR 30 Reconstruction $ $ $ 285 $ TCA Transportation Plan Projects $ 1,091,700 $ 300,000 $ 249,304 $ 400,000 33% TCA Bridge Projects Davidson Bridge $ 963,000 $ $ 6,736 $ 30,000 Oakdale Bridge $ 775,000 $ $ $ Wards Bridge $ 23,771 $ $ 108 $ Gannin's Narrows Bridge $ $ $ $ 10,000 Lower Buckhorn Bridge $ 11,700 $ 643,436 $ 15,344 $ 1,274,872 Trent Canal Bridge $ 12,000 $ 479,319 $ 15,344 $ 946,638 Ouse River Bridge $ $ 63,000 $ $ North River Bridge $ 50,000 $ 525,000 $ 45,650 $ CR 48 Plato Creek Culvert #2 $ 375,786 $ $ $ Distillery Street Bridge $ 70,000 $ 474,600 $ 645,641 $ Hope's Bridge $ $ $ $ 10,000 Westwood Bridge $ $ $ 9,755 $ 10,000 Newell's Bridge $ $ $ $ 126,000 Tully's Bridge $ $ $ $ 100,000 Crowe Bridge $ $ $ $ 10,000 Reed Bridge $ 50,000 $ 791,000 $ 978,902 $ Booths Bridge $ $ $ 9,736 $ Dutch Line Bridge $ $ $ 25,232 $ Crowe River Bridge $ 192,000 $ $ 162 $ Culvert Cnty Rd 48 $ $ 10,000 $ 502 $ 500,000 CR 10 Unnamed Culvert $ $ $ $ 10,000 Culvert Cnty Rd 121 $ 225,000 $ $ $ TCA Bridge Projects $ 2,841,257 $ 2,986,355 $ 1,753,110 $ 3,027,510 1% TCA Roads Construction Projects Airport Road $ 2,120,000 $ 2,128,065 $ 389,239 $ 1,758,493 Cnty Rd 3 $ $ $ $ 1,100,000 Cnty Rd 4 $ $ 70,000 $ $ Cnty Rd 4 $ 71,200 $ 700,000 $ 243,822 $ 1,370,000 Cnty Rd 9 $ 700,000 $ $ $ Page 87 of 275

88 Public Works Operations And Engineering & Design 2016 Preliminary Actuals Dec % Change Cnty Rd 9 Hwy 7 E 2.4 km $ $ $ (1,451) $ Cnty Rd E Hwy to City of PTBO $ $ $ (1,582) $ Cnty Rd 10 $ 70,000 $ $ $ 450,000 Cnty Rd 10 Con 3/4, Cavan twp. To Cnty Rd 21 $ $ $ 47 $ Cnty Rd 12 $ $ $ $ 127,500 James A. Gifford Causeway $ 350,000 $ 200,000 $ 483,189 $ 100,000 Cnty Rd 16 Ennismore To Gannon's Narrows $ 368,400 $ $ 32,892 $ Cnty Rd 16 Ennismore Est/Nth $ $ $ 6,513 $ Cnty Rd 19 $ $ $ $ 60,000 Cnty Rd 20 $ $ 40,000 $ $ Cnty Rd 21 $ $ 300,000 $ $ 700,000 Cnty Road 21Millbrook W. At Queen St To 200 Ft W Of A $ 42,000 $ $ 424,756 $ Cnty Rd 23 Rd 29 To Rd 18 $ $ 120,000 $ 104,629 $ Cnty Rd 23, Cnty Rd 18 tp 1.8 km N. Selwyn Cnty rd 20 $ $ $ 418 $ Cnty Rd 25 $ $ $ $ 261,250 Cnty Rd 36 Inters Of Rd 23 To Cnty Rd 507 $ 800,000 $ 825,000 $ $ Cnty Rd 36 Tait Bay Rdd. N. $ $ $ 899,857 $ Cnty Rd. 44 $ $ $ $ 225,000 Cnty Rd 44 Cnty Rd 47 To 3.2 Km E Of Cnty 6 $ $ $ 170,146 $ Cnty Rd 44 Belmont $ $ 130,000 $ $ Cnty Rd 46 $ $ $ 408 $ 500,000 Cnty Rd 48 $ $ $ $ 100,000 Cnty Rd 50 $ $ $ 1,838 $ Cnty Rd 620 $ $ 360,000 $ 241,793 $ TCA Roads Construction Projects $ 4,521,600 $ 4,873,065 $ 2,996,513 $ 6,752,243 39% TCA EQUIPMENT Roads Capital Equipment $ 910,747 $ 732,000 $ 758,551 $ 741,500 TCA Equipment $ 910,747 $ 732,000 $ 758,551 $ 741,500 1% Amortization $ 6,079,000 $ 6,079,000 $ 6,139,650 $ 6,079,000 0% TCA Clearing $ (9,365,304) $ (8,891,420) $ (5,780,017) $ (10,921,253) 23% Gain or Loss on TCA Disposal $ $ $ 17,731 $ 0% Page 88 of 275

89 Public Works Operations And Engineering & Design 2016 Change In Accumulated Surplus Preliminary Actuals Dec % Change Contribution from Reserve Equipment $ (260,747) $ (82,000) $ (118,057) $ (91,500) Contribution from Reserve Capital Roads $ (2,745,822) $ (2,120,000) $ (2,120,000) $ (2,520,860) Contribution from Reserve Capital Bridge $ (432,803) $ $ (216,952) $ (1,069,810) Contribution from Reserve $ $ $ $ Total Transfers from Reserves $ (3,439,372) $ (2,202,000) $ (2,455,010) $ (3,682,170) 67% Contribution To Reserve Operations $ 61,300 $ $ $ 2,000 Contribution To Reserve $ $ 361,630 $ 3,764,221 $ 800,000 Total Transfers to Reserves $ 61,300 $ 361,630 $ 3,764,221 $ 802, % Net Transfers to and (from) Reserves $ (3,378,072) $ (1,840,370) $ 1,309,211 $ (2,880,170) 56% Change in TCA $ 3,286,304 $ 2,812,420 $ (354,825) $ 4,842,253 Change in Accum. Surplus Invested in TCA $ 3,286,304 $ 2,812,420 $ (354,825) $ 4,842,253 72% Total Surplus to (Deficit from) Accum. Surplus $ (91,768) $ 972,050 $ 954,386 $ 1,962, % Total Public Works Revenue $ (21,144,004) $ (20,878,015) $ (21,120,073) $ (24,234,553) 16% Total Public Works Expenditures $ 21,144,004 $ 20,878,015 $ 20,601,274 $ 24,234,553 16% Total Net (Surplus) Deficit $ $ $ (518,799) $ Tax Requirement Analysis Tax Requirement $ (13,473,986) $ (14,222,810) $ (16,048,361) Tax $ Increase(Decrease) Over Previous Year's $ 825,337 $ 748,824 $ 1,825,551 Page 89 of 275

90 Public Works Operations And Engineering & Design 2016 Operating Preliminary Actuals Dec % Change Revenue Tax Requirement Bridges Operating $ (603,028) $ (650,550) $ (650,550) $ (804,450) Tax Requirement County Roads Operating $ (9,765,172) $ (9,510,850) $ (9,510,850) $ (10,091,501) Roads Municipal Recovery $ $ (250,000) $ (416,947) $ (250,000) M.N.R. Pits And Quarries $ (45,000) $ (45,000) $ (42,361) $ (45,000) OCIF Ontario Community Infrastructure Fund $ $ (120,415) $ (120,715) $ (120,415) Roads Internal Transfer $ (1,500) $ (1,650) $ (1,545) $ (1,650) Roads Refunds/Recoveries $ (225,000) $ (50,000) $ (15,213) $ (50,000) Signs Roads $ $ (1,500) $ (500) $ (1,500) SalesRoads Work Charged To Job Cost $ $ $ (44,816) $ Sales Roads $ (35,000) $ (30,000) $ (19,300) $ (45,000) Permits Roads $ (35,000) $ (25,000) $ (23,490) $ (25,000) RoadsInsurance Claim $ (25,000) $ $ $ Equipment Charged To Jobs $ (1,550,000) $ (1,650,000) $ (1,419,671) $ (1,750,000) Total Operating Revenue $ (12,284,700) $ (12,334,965) $ (12,265,958) $ (13,184,516) 7% Total Operating Expenditures $ 11,717,400 $ 11,624,965 $ 11,057,036 $ 12,511,300 8% Total Net Operating (Surplus) Deficit $ (567,300) $ (710,000) $ (1,208,923) $ (673,216) Expenditures Public Works Maintenance Jobs Crossroad Culverts Code $ 208,400 $ 208,400 $ 108,878 $ 208,400 Roadside Maintenance $ 632,500 $ 617,500 $ 760,448 $ 664,400 Hardtop Maintenance $ 945,000 $ 996,000 $ 1,015,104 $ 1,010,000 Winter Control $ 4,491,000 $ 4,581,000 $ 3,300,252 $ 4,587,000 Safety Devices $ 671,700 $ 711,700 $ 680,097 $ 768,200 Summer Patrol $ 437,700 $ 437,700 $ 545,153 $ 519,700 Equipment Maintenance $ 900,000 $ 1,000,000 $ 967,053 $ 1,100,000 Inventory Net Change $ $ $ 42,857 $ Public Works Maintenance Jobs $ 8,286,300 $ 8,552,300 $ 7,419,843 $ 8,857,700 4% Public Works Administration & Facilities Garage & Yard Maintenance Douro $ 312,700 $ 265,200 $ 254,535 $ 235,200 Administration & Maintenance $ 535,400 $ 552,000 $ 511,532 $ 572,650 Salt And Sand Domes Douro $ 3,500 $ 3,500 $ 1,766 $ 3,500 Salt And Sand Domes Dummer $ 2,600 $ 2,600 $ 7,129 $ 2,600 Sand Dome Westwood $ 700 $ 1,200 $ 428 $ 1,200 Garage & Yard Maintenance Millbrook $ 183,000 $ 23,000 $ 38,085 $ 71,000 Salt And Sand Domes Millbrook $ 1,200 $ 1,200 $ 45 $ 1,200 Page 90 of 275

91 Public Works Operations And Engineering & Design 2016 Preliminary Actuals Dec % Change Garage & Yard Maintenance Havelock $ 24,700 $ 24,700 $ 32,472 $ 119,700 Salt And Sand Domes Havelock $ 80,200 $ 1,200 $ (13,029) $ 1,200 Garage & Yard Maintenance Buckhorn $ 27,000 $ 27,000 $ 19,283 $ 24,000 Salt And Sand Domes Smith $ 300 $ 300 $ 270 $ 300 Salt And Sand Domes Buckhorn $ 7,800 $ 117,800 $ 116,354 $ 7,800 Administration Bridge $ 20,000 $ 25,900 $ 26,411 $ 26,400 Bridge Maintenance $ 262,500 $ 284,500 $ 345,237 $ 343,000 Steel Beam/Cable Guiderail $ 250,000 $ 250,000 $ 248,659 $ 250,000 Land Severances & Misc. Engineering $ 129,800 $ 136,800 $ 178,837 $ 146,800 Transportation Plan Upgrades $ 10,000 $ $ $ Geotechnical Investigations & Preengineering $ $ $ $ 20,000 Deck Condition Survey $ 25,000 $ 25,000 $ 39,640 $ 36,000 Public Works Administration & Facilities $ 1,876,400 $ 1,741,900 $ 1,807,653 $ 1,862,550 7% Public Works Misc. Costs Data Processing Rental $ 32,760 $ 33,000 $ 33,000 $ 33,000 Criminal Backgroud Checks $ $ $ 543 $ Insurance NonSubsidy $ 247,657 $ 372,615 $ 358,465 $ 379,100 Insurance Claims NonSubsidy $ 63,000 $ 100,000 $ 35,966 $ 100,000 Audit $ 13,755 $ 14,100 $ 15,111 $ 14,900 Interest & Penalties $ $ $ 61 $ Insurance Bridge $ 43,533 $ 63,000 $ 63,258 $ 66,900 Audit Bridge $ 1,995 $ 2,050 $ $ 2,150 Public Works Misc. Costs $ 402,700 $ 584,765 $ 506,404 $ 596,050 2% Recoverable Jobs County Road Accident $ $ $ 5,693 $ Douro Dummer $ $ $ 106,669 $ Otonabee S. Monaghan $ $ $ 2,290 $ HavelockBelmontMethuen $ $ $ 11,604 $ Selwyn Recovery $ $ $ 2,993 $ Cavan Recovery $ $ $ 178,079 $ Asphodel Norwood $ $ $ 5,254 $ North Kawartha $ $ $ 93,419 $ Trent Lakes $ $ $ 4,834 $ Recoverable Expenses $ $ $ 17,422 $ Local 1306 $ $ $ 2,201 $ Community Care $ $ $ 29,385 $ Admin Recovery $ $ $ 793 $ Lang Pioneer Village $ $ $ 824 $ Environmental Services $ $ $ 3,566 $ Recoverable Jobs $ $ $ 465,027 $ 0% Page 91 of 275

92 Public Works Operations And Engineering & Design 2016 Preliminary Actuals Dec % Change Road Micro Surfacing Cnty Road 1 $ 16,000 $ $ $ Cnty Road 3 $ $ $ $ 100,000 Cnty Rd 2 $ $ $ 37,108 $ Cnty Road 4 $ 49,000 $ $ 3,505 $ Cnty Road 5 $ $ $ $ 105,000 Cnty Road 10 $ 39,000 $ $ $ 65,000 Cnty Road 18 $ 80,000 $ 279,200 $ 253,282 $ 505,000 Cnty Road 23 $ $ $ $ 170,000 Cnty Road 20 $ $ 40,000 $ 81,796 $ Cnty Road 29 $ $ $ $ 250,000 Cnty Road 36 $ 432,000 $ $ 59 $ Cnty Road 39 $ 38,000 $ $ 1,623 $ Cnty Road 42 $ $ 86,000 $ 88,820 $ Cnty Road 45 $ 10,000 $ 340,800 $ 391,916 $ Cnty Road 56 $ 415,000 $ $ $ Cnty Road 504 $ 36,500 $ $ $ Cnty Road 620A $ 36,500 $ $ $ Roads Micro Surfacing $ 1,152,000 $ 746,000 $ 858,109 $ 1,195,000 60% Tangible Capital Assets (TCA) Revenue Tax Requirement Roads $ (1,728,332) $ (1,275,195) $ (1,275,195) $ (3,081,383) Internal Interest Roads $ (10,000) $ $ (29,866) $ Development Charges Earned Roads $ (198,000) $ (690,856) $ (690,856) $ (626,673) Contribution from Reserve Federal Gas Tax Roads $ (1,131,146) $ (1,588,784) $ (1,588,784) $ (1,588,784) Contribution from Reserve Federal Gas TaxBridge $ (963,000) $ $ $ Tax Requirement Bridges $ (1,377,454) $ (2,786,215) $ (2,786,215) $ (2,071,027) Internal Interest Bridge $ (12,000) $ $ (28,189) $ Total TCA Revenue $ (5,419,932) $ (6,341,050) $ (6,399,105) $ (7,367,867) 16% Total TCA Disbursements $ 6,079,000 $ 6,079,000 $ 6,134,842 $ 6,079,000 0% Total Net TCA (Surplus) Deficit $ 659,068 $ (262,050) $ (264,263) $ (1,288,867) Page 92 of 275

93 Public Works Operations And Engineering & Design 2016 Disbursements Preliminary Actuals Dec % Change TCA Transportation Plan Projects Signalization of CR 28/21 $ 682,500 $ $ $ Intersection of CR 20/Concession Rd 18 $ 74,700 $ $ 24,076 $ 300,000 CR 22/23 Intersection AllWay Stop $ 34,500 $ $ $ CR 20 Upgrade CR18 To Selwyn $ 50,000 $ 50,000 $ 3,271 $ CR 18/29 Signalization/Controls $ 250,000 $ 150,000 $ 124,309 $ Cycling Master Plan $ $ 50,000 $ 4,498 $ 100,000 Hwy 115 Gateway Sign $ $ 50,000 $ 92,864 $ CR 30 Reconstruction $ $ $ 285 $ TCA Transportation Plan Projects $ 1,091,700 $ 300,000 $ 249,304 $ 400,000 33% TCA Bridge Projects Davidson Bridge $ 963,000 $ $ 6,736 $ 30,000 Oakdale Bridge $ 775,000 $ $ $ Wards Bridge $ 23,771 $ $ 108 $ Gannin's Narrows Bridge $ $ $ $ 10,000 Lower Buckhorn Bridge $ 11,700 $ 643,436 $ 15,344 $ 1,274,872 Trent Canal Bridge $ 12,000 $ 479,319 $ 15,344 $ 946,638 Ouse River Bridge $ $ 63,000 $ $ North River Bridge $ 50,000 $ 525,000 $ 45,650 $ CR 48 Plato Creek Culvert #2 $ 375,786 $ $ $ Distillery Street Bridge $ 70,000 $ 474,600 $ 645,641 $ Hope's Bridge $ $ $ $ 10,000 Westwood Bridge $ $ $ 9,755 $ 10,000 Newell's Bridge $ $ $ $ 126,000 Tully's Bridge $ $ $ $ 100,000 Crowe Bridge $ $ $ $ 10,000 Reed Bridge $ 50,000 $ 791,000 $ 978,902 $ Booths Bridge $ $ $ 9,736 $ Dutch Line Bridge $ $ $ 25,232 $ Crowe River Bridge $ 192,000 $ $ 162 $ Culvert Cnty Rd 48 $ $ 10,000 $ 502 $ 500,000 CR 10 Unnamed Culvert $ $ $ $ 10,000 Culvert Cnty Rd 121 $ 225,000 $ $ $ TCA Bridge Projects $ 2,841,257 $ 2,986,355 $ 1,753,110 $ 3,027,510 1% TCA Roads Construction Projects Airport Road $ 2,120,000 $ 2,128,065 $ 389,239 $ 1,758,493 Cnty Rd 3 $ $ $ $ 1,100,000 Cnty Rd 4 $ $ 70,000 $ $ Cnty Rd 4 $ 71,200 $ 700,000 $ 243,822 $ 1,370,000 Cnty Rd 9 $ 700,000 $ $ $ Page 93 of 275

94 Public Works Operations And Engineering & Design 2016 Preliminary Actuals Dec % Change Cnty Rd 9 Hwy 7 E 2.4 km $ $ $ (1,451) $ Cnty Rd E Hwy to City of PTBO $ $ $ (1,582) $ Cnty Rd 10 $ 70,000 $ $ $ 450,000 Cnty Rd 10 Con 3/4, Cavan twp. To Cnty Rd 21 $ $ $ 47 $ Cnty Rd 12 $ $ $ $ 127,500 James A. Gifford Causeway $ 350,000 $ 200,000 $ 483,189 $ 100,000 Cnty Rd 16 Ennismore To Gannon's Narrows $ 368,400 $ $ 32,892 $ Cnty Rd 16 Ennismore Est/Nth $ $ $ 6,513 $ Cnty Rd 19 $ $ $ $ 60,000 Cnty Rd 20 $ $ 40,000 $ $ Cnty Rd 21 $ $ 300,000 $ $ 700,000 Cnty Road 21Millbrook W. At Queen St To 200 Ft W Of A $ 42,000 $ $ 424,756 $ Cnty Rd 23 Rd 29 To Rd 18 $ $ 120,000 $ 104,629 $ Cnty Rd 23, Cnty Rd 18 tp 1.8 km N. Selwyn Cnty rd 20 $ $ $ 418 $ Cnty Rd 25 $ $ $ $ 261,250 Cnty Rd 36 Inters Of Rd 23 To Cnty Rd 507 $ 800,000 $ 825,000 $ $ Cnty Rd 36 Tait Bay Rdd. N. $ $ $ 899,857 $ Cnty Rd. 44 $ $ $ $ 225,000 Cnty Rd 44 Cnty Rd 47 To 3.2 Km E Of Cnty 6 $ $ $ 170,146 $ Cnty Rd 44 Belmont $ $ 130,000 $ $ Cnty Rd 46 $ $ $ 408 $ 500,000 Cnty Rd 48 $ $ $ $ 100,000 Cnty Rd 50 $ $ $ 1,838 $ Cnty Rd 620 $ $ 360,000 $ 241,793 $ TCA Roads Construction Projects $ 4,521,600 $ 4,873,065 $ 2,996,513 $ 6,752,243 39% TCA EQUIPMENT Roads Capital Equipment $ 910,747 $ 732,000 $ 758,551 $ 741,500 TCA Equipment $ 910,747 $ 732,000 $ 758,551 $ 741,500 1% Amortization $ 6,079,000 $ 6,079,000 $ 6,139,650 $ 6,079,000 0% TCA Clearing $ (9,365,304) $ (8,891,420) $ (5,780,017) $ (10,921,253) 23% Gain or Loss on TCA Disposal $ $ $ 17,731 $ 0% Page 94 of 275

95 Public Works Operations And Engineering & Design 2016 Change In Accumulated Surplus Preliminary Actuals Dec % Change Contribution from Reserve Equipment $ (260,747) $ (82,000) $ (118,057) $ (91,500) Contribution from Reserve Capital Roads $ (2,745,822) $ (2,120,000) $ (2,120,000) $ (2,520,860) Contribution from Reserve Capital Bridge $ (432,803) $ $ (216,952) $ (1,069,810) Contribution from Reserve $ $ $ $ Total Transfers from Reserves $ (3,439,372) $ (2,202,000) $ (2,455,010) $ (3,682,170) 67% Contribution To Reserve Operations $ 61,300 $ $ $ 2,000 Contribution To Reserve $ $ 361,630 $ 3,764,221 $ 800,000 Total Transfers to Reserves $ 61,300 $ 361,630 $ 3,764,221 $ 802, % Net Transfers to and (from) Reserves $ (3,378,072) $ (1,840,370) $ 1,309,211 $ (2,880,170) 56% Change in TCA $ 3,286,304 $ 2,812,420 $ (354,825) $ 4,842,253 Change in Accum. Surplus Invested in TCA $ 3,286,304 $ 2,812,420 $ (354,825) $ 4,842,253 72% Total Surplus to (Deficit from) Accum. Surplus $ (91,768) $ 972,050 $ 954,386 $ 1,962, % Total Public Works Revenue $ (21,144,004) $ (20,878,015) $ (21,120,073) $ (24,234,553) 16% Total Public Works Expenditures $ 21,144,004 $ 20,878,015 $ 20,601,274 $ 24,234,553 16% Total Net (Surplus) Deficit $ $ $ (518,799) $ Tax Requirement Analysis Tax Requirement $ (13,473,986) $ (14,222,810) $ (16,048,361) Tax $ Increase(Decrease) Over Previous Year's $ 825,337 $ 748,824 $ 1,825,551 Page 95 of 275

96 Public Works Operations And Engineering & Design Notes Operating Revenue OCIF Ontario Community Infrastructure Fund $ (120,415) OCIF Funding Roads Internal Transfer $ (1,650) Internal allocation of land severance fees Tangible Capital Assets (TCA) Revenue Development Charges Earned Roads $ (626,673) Applied $400k Trans. Plan, $226,673 Bridges Projects (includes $86,447 unspent 2015 DC's carried over to 2016 to complete projects) Disbursements TCA Transportation Plan Projects Intersection of CR 20/Concession Rd 18 $ 300,000 Funded by Development Charges TCA EQUIPMENT Roads Capital Equipment $ 741,500 1 x plow truck $225,500, 1 x champion grade $260,000, 2 x pick ups $27,000 ea, 2 x crew cab pick ups $41,000 ea, 1 x lge pick up (fuel tank) $120,000. Change In Accumulated Surplus Contribution from Reserve Equipment $ (91,500) $91,500 drawn from Equipment reserve to fund planned replacements. Contribution from Reserve Capital Roads $ (2,520,860) $2,265,022 carried forward from 2015 through the carry forward reserve to complete projects, $19,667 drawn from the Airport Road Capital Reserve, $236,171 drawn from Roads Capital Reserve Contribution from Reserve Capital Bridge $ (1,069,810) Includes $18,688 from Bridges Capital Reserve, plus $1,051,122 carried forward through reserve from 2015 to compete projects. Contribution To Reserve Operations $ 2,000 Contribution To Reserve $ 800,000 Trails Reserve, re: long term plan $2,000 (Trails have been transferred to Public Works from the Planning department for 2016 and forward). A contribution of $400,000 to the Engineered Structures Capital reserve, $400,000 to the Roads capital reserve in support of future infrastructure projects. Page 96 of 275

97 Public Works Waste Management 2016 Operating Preliminary Actuals Dec % Change Revenue Waste Management General Total General Operating Revenue $ (2,579,859) $ (2,700,661) $ (2,922,329) $ (2,816,370) 4% Total Other Operating Revenue $ (216,900) $ (231,000) $ (263,382) $ (259,500) 12% Total Operating Revenue $ (2,796,759) $ (2,931,661) $ (3,185,711) $ (3,075,870) 5% Total Operating Expenditures $ 2,875,509 $ 3,148,661 $ 2,669,139 $ 3,157,070 0% Total Net Operating (Surplus) Deficit $ 78,750 $ 217,000 $ (516,573) $ 81,200 Expenditures Waste Managemet Labour & Benefits $ 378,600 $ 388,780 $ 352,962 $ 393,296 1% Waste Management General Admin. Exp $ 77,800 $ 260,555 $ 97,904 $ 122,700 (53%) Waste Recycling Curbside $ 1,223,909 $ 1,280,000 $ 1,175,219 $ 1,267,500 (1%) Waste Recycling Sites $ 176,100 $ 167,100 $ 126,937 $ 189,100 13% Waste Recycling Parks $ 22,500 $ 41,500 $ 22,045 $ 28,000 (33%) School Programs $ 22,500 $ 22,500 $ 6,831 $ 22,500 0% Recycling Processing $ 574,800 $ 673,100 $ 604,180 $ 675,000 0% Hazardous Waste $ 60,500 $ 60,000 $ 988 $ 56,000 (7%) Composting $ 35,000 $ 28,000 $ 7,570 $ 29,000 4% Organics $ 138,000 $ 46,100 $ 122,559 $ 154, % Hazardous Waste Depots $ 165,800 $ 159,526 $ 139,447 $ 166,575 4% Other Depot Collection $ $ 21,500 $ 12,496 $ 53, % Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ $ $ $ 0% Total TCA Disbursements $ 8,117 $ 8,117 $ 7,323 $ 7,335 (10%) Total Net TCA (Surplus) Deficit $ 8,117 $ 8,117 $ 7,323 $ 7,335 Disbursments TCA Disbursements $ $ $ $ 30,000 0% Amortization $ 8,117 $ 8,117 $ 7,323 $ 7,335 (10%) TCA Clearing $ $ $ $ (30,000) 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Page 97 of 275

98 Public Works Waste Management 2016 Preliminary Actuals Dec % Change Change in Accumulated Surplus Total Transfers from Reserves $ (80,000) $ (255,000) $ (255,000) $ (111,200) (56%) Total Transfers to Reserves $ 1,250 $ 38,000 $ 80,200 $ 0% Net transfers to and (from) Reserves $ (78,750) $ (217,000) $ (174,800) $ (111,200) (49%) Change in Acc. Surplus Invested in TCA $ (8,117) $ (8,117) $ (7,323) $ 22,665 (379%) Total Surplus to (Deficit from) Acc. Surplus $ (86,867) $ (225,117) $ (182,123) $ (88,535) (61%) Total Waste Management Revenue $ (2,876,759) $ (3,186,661) $ (3,440,711) $ (3,187,070) 0% Total Waste Management Expenses $ 2,876,759 $ 3,186,661 $ 2,749,339 $ 3,187,070 0% Total Net (Surplus) Deficit $ $ $ (691,373) $ Tax Requirement Analysis Tax Requirement $ (1,627,359) $ (1,720,661) $ (1,829,370) Tax $ Increase(Decrease) Over Previous Yr $ (113,379) $ 93,302 $ 108, % 6.32% Page 98 of 275

99 Public Works Waste Management 2016 Operating Revenue Preliminary Actuals Dec % Change Waste Management General Tax Requirement Recycling Operating $ (1,627,359) $ (1,720,661) $ (1,720,661) $ (1,829,370) Recycling Revenues $ (453,000) $ (460,000) $ (567,317) $ (460,000) Municipal Recoveries $ $ $ (977) $ Waste Management Recoveries $ (7,500) $ (4,500) $ (3,020) $ (8,500) Promotional Sales $ $ $ (3) $ Product Sales $ (2,000) $ (500) $ (607) $ (500) WDO Funding Operating $ (490,000) $ (515,000) $ (629,745) $ (518,000) Total General Operating Revenue $ (2,579,859) $ (2,700,661) $ (2,922,329) $ (2,816,370) 4% Other Services Private Road Curbside Recovery $ (83,500) $ (70,000) $ (67,516) $ (70,000) RecyclingWDO HSW Depots $ (40,000) $ (60,000) $ (86,796) $ (60,000) Recycling WEEE $ (5,000) $ (8,000) $ (25,462) $ (40,000) Municipalities Kitchen Composter $ (500) $ (300) $ (1,083) $ (300) Recycling Composters $ (3,000) $ (3,000) $ (1,348) $ (3,000) Recycling Kitchen Composters $ (500) $ (100) $ (106) $ (100) Equipment Rental RecyclingSites $ (400) $ (400) $ (1,118) $ (400) Municipalities Trailer Parks $ (20,000) $ (24,500) $ (26,034) $ (22,000) Caddie Sales Trailer Parks $ (1,500) $ (500) $ (1,300) $ (500) Municipalities Blue Boxes $ (2,500) $ (1,500) $ (2,407) $ (1,500) MunicipalitiesSites Added Pickups $ (40,000) $ (40,000) $ (23,193) $ (40,000) Other Collection Recycling Curbside $ (18,000) $ (20,000) $ (21,800) $ (19,000) Recycling Blue Boxes $ (1,000) $ (1,500) $ (3,887) $ (1,500) Recycling Caddies $ (1,000) $ (1,200) $ (1,333) $ (1,200) Total Other Operating Revenue $ (216,900) $ (231,000) $ (263,382) $ (259,500) 12% Total Operating Revenue $ (2,796,759) $ (2,931,661) $ (3,185,711) $ (3,075,870) 5% Total Operating Expenditures $ 2,875,509 $ 3,148,661 $ 2,669,139 $ 3,157,070 0% Total Net Operating (Surplus) Deficit $ 78,750 $ 217,000 $ (516,573) $ 81,200 Page 99 of 275

100 Public Works Waste Management 2016 Expenditures Preliminary Actuals Dec % Change Waste Management Labour & Benefits Labour $ 284,500 $ 291,396 $ 266,545 $ 296,267 Statutory Benefits $ 55,600 $ 56,429 $ 58,435 $ 59,315 Health Benefits $ 38,500 $ 40,955 $ 27,982 $ 37,714 Waste Managemet Labour & Benefits $ 378,600 $ 388,780 $ 352,962 $ 393,296 1% Waste Management General Admin Advertising Program $ 30,000 $ 30,000 $ 28,393 $ 30,000 Vehicle Maintenance $ 2,000 $ 1,500 $ 3,334 $ 1,500 AdoptARoad Program $ 1,000 $ 500 $ 407 $ 500 IT Hardware $ $ 2,200 $ $ 2,800 Software $ 9,000 $ 3,000 $ 2,483 $ 3,000 Postage $ 500 $ 500 $ 368 $ 500 Photo Copies $ 5,000 $ 5,500 $ 5,326 $ 5,500 Office And General Supplies $ 3,000 $ 3,000 $ 1,048 $ 3,000 Telephone $ 5,000 $ 5,000 $ 4,591 $ 5,000 Criminal Background Checks $ $ 200 $ 159 $ 200 Insurance Liability $ $ 32,100 $ 32,660 $ 34,600 Vehicle Insurance $ 900 $ 1,000 $ 999 $ 1,100 Financial Audit $ 2,400 $ 3,000 $ 3,799 $ 3,000 Interest and Penalties $ $ 55 $ 8 $ Courier $ 150 $ 150 $ 6 $ 150 Vehicle Fuel $ 4,000 $ 4,000 $ 6,215 $ 4,000 Accommodations $ 2,000 $ 2,000 $ 321 $ 2,000 Conventions $ 2,000 $ 2,000 $ 2,442 $ 2,000 Staff Development $ 4,500 $ 4,500 $ 1,470 $ 4,500 Meals $ 2,000 $ 2,000 $ 1,628 $ 2,000 Memberships $ 1,500 $ 1,500 $ 579 $ 1,500 Mileage/Car Rental $ 1,500 $ 1,500 $ 1,535 $ 1,500 Travel/Parking $ 350 $ 350 $ 2 $ 350 Billable/Recoverable expenses $ $ $ 129 $ Environ Purchases For Resale $ 1,000 $ $ $ Cash Over/Short $ $ $ 1 $ Contingency $ $ 155,000 $ $ 14,000 Waste Management General Admin. Exp $ 77,800 $ 260,555 $ 97,904 $ 122,700 (53%) Page 100 of 275

101 Public Works Waste Management 2016 Preliminary Actuals Dec % Change Waste Recycling Curbside Private Road Curbside Contract Services $ 83,500 $ 70,000 $ 69,110 $ 70,000 Waste Recycling Curbside Contract Services $ 1,115,409 $ 1,185,000 $ 1,090,055 $ 1,170,000 Waste Recycling Curbside Advertising $ 15,000 $ 15,000 $ 6,752 $ 15,000 Boxes/Caddies Curbside For Sale $ 10,000 $ 10,000 $ 9,302 $ 12,500 Waste Recycling Curbside $ 1,223,909 $ 1,280,000 $ 1,175,219 $ 1,267,500 (1%) Waste Recycling Sites Container Haulage Contract $ 170,000 $ 160,000 $ 124,782 $ 165,000 Equipment Maintenance Bins $ 2,000 $ 3,000 $ 1,618 $ 20,000 Advertising $ 3,500 $ 3,500 $ $ 3,500 Telephone $ 600 $ 600 $ 537 $ 600 Waste Recycling Sites $ 176,100 $ 167,100 $ 126,937 $ 189,100 13% Waste Recycling Parks Trucking Contract Services $ 18,000 $ 36,500 $ 17,573 $ 23,000 Advertising Signs $ 1,500 $ 1,500 $ $ 1,500 Boxes/Caddies For Resale $ 3,000 $ 3,500 $ 4,473 $ 3,500 Waste Recycling Parks $ 22,500 $ 41,500 $ 22,045 $ 28,000 (33%) School Programs School Recycling Programs $ 22,500 $ 22,500 $ 6,831 $ 22,500 School Programs $ 22,500 $ 22,500 $ 6,831 $ 22,500 0% Recycling Processing Recycling Processing Contract Fees $ 529,800 $ 560,000 $ 606,571 $ 620,000 Recycling Processing Audit Fees $ 10,000 $ 10,000 $ 603 $ 10,000 City TCA Maintenance Fees $ 35,000 $ 103,100 $ (2,995) $ 45,000 Recycling Processing $ 574,800 $ 673,100 $ 604,180 $ 675,000 0% Hazardous Waste Hazardous Waste Collection Days $ 15,000 $ 15,000 $ 988 $ 10,000 Hazardous Waste Advertising $ 500 $ $ $ 1,000 Hazardous Waste TCA/Purchase Service City $ 45,000 $ 45,000 $ $ 45,000 Hazardous Waste $ 60,500 $ 60,000 $ 988 $ 56,000 (7%) Page 101 of 275

102 Public Works Waste Management 2016 Composting Preliminary Actuals Dec % Change Composting Advertising $ 3,000 $ 1,000 $ $ 1,000 Composting Seminars $ 20,000 $ 20,000 $ $ 20,000 Composters For Resale $ 12,000 $ 7,000 $ 7,570 $ 8,000 Composting $ 35,000 $ 28,000 $ 7,570 $ 29,000 4% Organics, Leaf and Yard Organics Program Contract Services $ 125,000 $ 33,500 $ 35,704 $ 40,000 Leaf & Yard Collection Contract Services $ $ $ 72,771 $ 100,000 Leaf & Yard Advertising $ $ $ 2,238 $ 5,500 Organics Program Maintenance $ 2,000 $ 3,100 $ 1,758 $ 5,800 Organic Program Advertising $ 3,000 $ 1,000 $ 2,506 $ 1,000 Organics Program Items For Resale $ 8,000 $ 8,500 $ 7,582 $ 2,000 Organics $ 138,000 $ 46,100 $ 122,559 $ 154, % Hazardous Waste Depots H.W.E. P/T Salaries $ 71,600 $ 74,256 $ 62,899 $ 75,562 H.W.D. P/T CPP $ 2,500 $ 2,480 $ 2,882 $ 2,544 H.W.D. P/T EI $ 1,200 $ 1,139 $ 1,771 $ 1,164 H.W.D. P/T EHT $ 1,400 $ 1,448 $ 1,312 $ 1,473 H.W.D. P/T WSIB $ 1,700 $ 1,663 $ 1,870 $ 2,176 H.W.D. P/T Vacation Pay (% Of Wages) $ 2,900 $ 2,970 $ 2,589 $ 3,022 H.W.D. P/T Stat Holidays $ 3,500 $ 3,570 $ 1,716 $ 3,633 H.W.D.Collection\Disposal Contract Services $ 50,000 $ 50,000 $ 39,109 $ 50,000 H.W.D. Advertising $ 5,000 $ 5,000 $ 904 $ 5,000 H.W.D. Supplies $ 2,000 $ 2,000 $ 1,315 $ 3,000 H.W.D. Telephone/Pager $ 2,000 $ 2,000 $ 1,544 $ 2,000 H.W.D. Mileage $ 4,000 $ 1,000 $ $ 1,000 H.W.D.Support Maintenance Non Capital $ 18,000 $ 12,000 $ 21,536 $ 16,000 Hazardous Waste Depots $ 165,800 $ 159,526 $ 139,447 $ 166,575 4% Other Depot Collection Polystyrene Collection Contract Services $ $ $ $ Durable Plastics Collection Contract Services $ $ 5,000 $ 6,268 $ 11,000 Recycling WEEE $ $ $ $ 32,000 Carpet Collection Contract Services $ $ 4,000 $ 2,720 $ Mattress Collection Contract Services $ $ 11,500 $ 3,508 $ 9,100 Advertising $ $ 1,000 $ $ 1,000 Other Depot Collection $ $ 21,500 $ 12,496 $ 53, % Page 102 of 275

103 Public Works Waste Management 2016 Tangible Capital Assets (TCA) Revenue Preliminary Actuals Dec % Change Tax Requirement Recycling TCA $ $ $ $ Total TCA Revenue $ $ $ $ 0% Total TCA Disbursements $ 8,117 $ 8,117 $ 7,323 $ 7,335 (10%) Total Net TCA (Surplus) Deficit $ 8,117 $ 8,117 $ 7,323 $ 7,335 Disbursments TCA Disbursements $ $ $ $ 30,000 0% Amortization $ 8,117 $ 8,117 $ 7,323 $ 7,335 (10%) TCA Clearing $ $ $ $ (30,000) 0% Gain or Loss on TCA Disposal $ $ $ $ 0% Change in Accumulated Surplus Contribution From Res. Recycle R.F $ (80,000) $ (255,000) $ (255,000) $ (111,200) Total Transfers from Reserves $ (80,000) $ (255,000) $ (255,000) $ (111,200) (56%) Contribution To Reserve Waste Operations $ 1,250 $ $ $ Contribution To Reserves $ $ 38,000 $ 80,200 $ Total Transfers to Reserves $ 1,250 $ 38,000 $ 80,200 $ 0% Net transfers to and (from) Reserves $ (78,750) $ (217,000) $ (174,800) $ (111,200) (49%) Change in TCA $ (8,117) $ (8,117) $ (7,323) $ 22,665 Change in Acc. Surplus Invested in TCA $ (8,117) $ (8,117) $ (7,323) $ 22,665 (379%) Total Surplus to (Deficit from) Acc. Surplus $ (86,867) $ (225,117) $ (182,123) $ (88,535) (61%) Total Waste Management Revenue $ (2,876,759) $ (3,186,661) $ (3,440,711) $ (3,187,070) 0% Total Waste Management Expenses $ 2,876,759 $ 3,186,661 $ 2,749,339 $ 3,187,070 0% Total Net (Surplus) Deficit $ $ $ (691,373) $ Tax Requirement Analysis Tax Requirement $ (1,627,359) $ (1,720,661) $ (1,829,370) Tax $ Increase(Decrease) Over Previous Yr $ (113,379) $ 93,302 $ 108,709 Page 103 of 275

104 Public Works Waste Management Notes: Operating Revenue Waste Management General Recycling Revenues $ (460,000) Markets for plastics and steel poor at end of 2015, expected to continue through ed based on no increase to tonnage (due to lightweighting) and poor market conditions ($90/tonne) Waste Management Recoveries $ (8,500) Recycle Rangers $4500, Sale of Digesters $4000 Other Services RecyclingWDO HSW Depots $ (60,000) Recycling WEEE $ (40,000) No change to existing funding contracts, expecting similar tonnages Based on 100 tonnes paid at $400/tonne, County pays townships 80% of revenues Expenditures Waste Management General Admin IT Hardware $ 2,800 Software $ 3,000 Microsoft licences Computer upgrades LH, CS ($2,200 funding carried forward from 2015 unspent) + extra staff, gopro purchase Waste Recycling Curbside Waste Recycling Curbside Contract Services $ 1,170,000 Fuel and cpi (accounted for a 1.5% tonnage increase). $25K drawn from Curbside Reserve to offset fuel surcharge costs. Waste Recycling Sites Container Haulage Contract $ 165,000 Driven by fuel and other CPI increases. Equipment Maintenance Bins $ 20,000 replacement lids ($3,000), repairs, bin painting and signage updates ($14,000). Advertising $ 3,500 Depot signage, advertising. Page 104 of 275

105 Public Works Waste Management Notes: Waste Recycling Parks Trucking Contract Services $ 23,000 Collection contract services ($15,000), bin purchases ($8,000). Boxes/Caddies For Resale $ 3,500 $3,500 for regular purchase. Recycling Processing Recycling Processing Contract Fees $ 620,000 City TCA Maintenance Fees $ 45,000 CPI increase + tonnage increase, offset by revenues. County share of depot and municipal recycling facility (MRF) operation includes scrap revenues. Hazardous Waste Hazardous Waste Collection Days $ 10,000 Hazardous Waste TCA/Purchase Service City $ 45,000 Composting Composters For Resale $ 8,000 Trial "Mobile Municipal Hazardous and Special Waste (MHSW) Event" planned materials + scale purchase included. County share of MHSW and WEEE operations includes waste electrical and electronic equipment (WEEE) and MHSW revenues. Half of the digester order ($14k) will be recovered from other municipalities = $4k revenue, further $4k revenue for other composter sales in inventory. Organics, Leaf and Yard Organics Program Contract Services $ 40,000 Increase due to potentially higher disposal cost at City facility increase from $30/tonne to $40/tonne no change to tonnage expected. Leaf & Yard Collection Contract Services $ 100,000 Spring collection = $19.5k, Fall collection = $29k, Depot allocation = $40k, + 10% tonnage increase due to improved program uptake as it matures. Leaf & Yard Advertising $ 5,500 Roadside signs ($4k), flyers, newspaper insertions. Organics Program Maintenance $ 5,800 Inner liner requires replacement Organic Program Advertising $ 1,000 Advertise molok collection tender, replace signs. Hazardous Waste Depots H.W.D.Collection\Disposal Contract Services $ 50,000 H.W.D.Support Maintenance Non Capital $ 16,000 Other Depot Collection Polystyrene Collection Contract Services $ No change to program, no increase to contract value ECA Amendments 5 sites * $1,200 = $6k, Smith Paving, misc upgrades. Transport of Polystyrene from Pido Road depot program cancelled in Durable Plastics Collection Contract Services $ 11,000 6 sites from June Thanksgiving, + 3 extra events. Recycling WEEE $ 32,000 Payment to townships of 80% of revenues raised through WEEE recycling Page 105 of 275

106 Public Works Waste Management Notes: Tangible Capital Assets (TCA) Disbursments Capital Equipment $ 30,000 For scheduled replacement of pickup. Change in Accumulated Surplus Contribution From Res. Recycle R.F $ (111,200) Unspent in 2015 carry forward and apply to projects in 2016 ($10,000 Recycling Processing Audit Fees, $10,000 Hazardous Waste Collection Days and $20,000 Composting Seminars). Operating: $14,000 for frontend bins (Depot); $25,000 towards curbside fuel surcharges from the curbside reserve; TCA: Replacement of Pickups ($30,000), $2,200 computer replacements. Page 106 of 275

107 County/City Landfill 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (1,551,577) $ (1,763,101) $ (1,749,825) $ (1,935,300) 10% Total Operating Expenditures $ 1,551,577 $ 1,763,101 $ 1,763,233 $ 1,935,300 10% Total Net Operating (Surplus) Deficit $ $ $ 13,407 $ Expenditures County/City Landfill Operational Expenditures $ 1,551,577 $ 1,763,101 $ 1,763,233 $ 1,935,300 10% Tangible Capital Assets (TCA) Revenue Total TCA Revenue $ (311,031) $ (315,025) $ (315,025) $ (762,500) 142% Total TCA Disbursements $ 517,500 $ 540,200 $ 2,809,144 $ 536,460 (1%) Total Net TCA (Surplus) Deficit $ 206,469 $ 225,175 $ 2,494,119 $ (226,040) Disbursements County/City Landfill $ 2,264,000 $ 2,286,096 $ 2,272,689 $ 262,500 (89%) Amortization $ 517,500 $ 540,200 $ 536,455 $ 536,460 (1%) C.A. Clearing $ (2,264,000) $ (2,286,096) $ $ (262,500) (89%) Gain or Loss on TCA Disposal $ $ $ $ 0% Change in Accumulated Surplus Total Transfers from Reserves $ (2,130,919) $ (2,157,919) $ (2,157,919) $ 0% Total Transfers to Reserves $ 177,950 $ 186,848 $ 186,848 $ 500, % Net Transfers to and (from) Reserves $ (1,952,969) $ (1,971,071) $ (1,971,071) $ 500,000 (125%) Change in Acc.Surplus Invested in TCA $ 1,746,500 $ 1,745,896 $ (536,455) $ (273,960) (116%) Total Surplus to (Deficit) From Acc. Surplus $ (206,469) $ (225,175) $ (2,507,526) $ 226,040 (200%) Total County/City Landfill $ (3,993,527) $ (4,236,045) $ (4,222,769) $ (2,697,800) (36%) Total County/City Landfill $ 3,993,527 $ 4,236,045 $ 4,222,770 $ 2,697,800 (36%) Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (405,370) $ (745,426) $ (1,109,350) Tax $ Increase (Decrease) Over Previous Year's $ 20,000 $ 340,056 $ 363,924 Page 107 of 275

108 County/City Landfill 2016 Operating Revenue Preliminary Actuals Dec % Change County/City Landfill Tax Requirement County/City Landfill $ (94,339) $ (430,401) $ (430,401) $ (346,850) County/City Landfill Recoveries $ (42,000) $ (50,000) $ (36,717) $ (50,000) County Landfill Revenue Operating $ (1,415,238) $ (1,282,700) $ (1,282,707) $ (1,538,450) Total Operating Revenue $ (1,551,577) $ (1,763,101) $ (1,749,825) $ (1,935,300) 10% Total Operating Expenditures $ 1,551,577 $ 1,763,101 $ 1,763,233 $ 1,935,300 10% Total Net Operating (Surplus) Deficit $ $ $ 13,407 $ Expenditures Landfill Operational Costs $ 1,551,577 $ 1,763,101 $ 1,763,233 $ 1,935,300 County/City Landfill Operational Expenditures $ 1,551,577 $ 1,763,101 $ 1,763,233 $ 1,935,300 10% Tangible Capital Assets (TCA) Revenue Tax Requirement County/City Landfill $ (311,031) $ (315,025) $ (315,025) $ (762,500) Total TCA Revenue $ (311,031) $ (315,025) $ (315,025) $ (762,500) 142% Total TCA Disbursements $ 517,500 $ 540,200 $ 2,809,144 $ 536,460 (1%) Total Net TCA (Surplus) Deficit $ 206,469 $ 225,175 $ 2,494,119 $ (226,040) Disbursements County/City Landfill Paid to City $ 2,264,000 $ 2,286,096 $ 2,272,689 $ 262,500 County/City Landfill $ 2,264,000 $ 2,286,096 $ 2,272,689 $ 262,500 (89%) Amortization $ 517,500 $ 540,200 $ 536,455 $ 536,460 (1%) C.A. Clearing $ (2,264,000) $ (2,286,096) $ $ (262,500) (89%) Gain or Loss on TCA Disposal $ $ $ $ 0% Page 108 of 275

109 County/City Landfill 2016 Preliminary Actuals Dec % Change Change in Accumulated Surplus Contribution From Reserve Capital $ (2,130,919) $ $ $ Contribution From Reserves $ $ (2,157,919) $ (2,157,919) $ Total Transfers from Reserves $ (2,130,919) $ (2,157,919) $ (2,157,919) $ 0% Contribution to Post Closure Reserve Fund $ 177,950 $ $ $ Contribution to Reserves $ $ 186,848 $ 186,848 $ 500,000 Total Transfers to Reserves $ 177,950 $ 186,848 $ 186,848 $ 500, % Net Transfers to and (from) Reserves $ (1,952,969) $ (1,971,071) $ (1,971,071) $ 500,000 (125%) Change in TCA $ 1,746,500 $ 1,745,896 $ (536,455) $ (273,960) Change in Acc.Surplus Invested in TCA $ 1,746,500 $ 1,745,896 $ (536,455) $ (273,960) (116%) Total Surplus to (Deficit) From Acc. Surplus $ (206,469) $ (225,175) $ (2,507,526) $ 226,040 (200%) Total County/City Landfill $ (3,993,527) $ (4,236,045) $ (4,222,769) $ (2,697,800) (36%) Total County/City Landfill $ 3,993,527 $ 4,236,045 $ 4,222,770 $ 2,697,800 (36%) Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (405,370) $ (745,426) $ (1,109,350) Tax $ Increase (Decrease) Over Previous Year's $ 20,000 $ 340,056 $ 363,924 Page 109 of 275

110 County/City Landfill Notes: Change in Accumulated Surplus Contribution to Reserves $ 500,000 Contribution to Waste Management Landfill Capital Reserve per revised long term forecast. The contribution is intended to persist annually over the 10year capital forecast. Page 110 of 275

111 Peterborough County/City Paramedics (PCCP) 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (13,587,603) $ (14,061,852) $ (14,362,087) $ (14,727,340) 5% Total Operating Expenditures $ 13,587,603 $ 14,061,852 $ 14,396,710 $ 14,727,340 5% Total Net Operating (Surplus) Deficit $ $ $ 34,623 $ Expenditures PCCP Senior Management $ 478,600 $ 489,176 $ 481,704 $ 505,885 3% PCCP Supervisors $ 898,300 $ 922,779 $ 1,083,853 $ 963,976 4% PCCP Administrative Support $ 304,100 $ 309,732 $ 316,731 $ 311,769 1% PCCP Administrative Expenses $ 1,009,438 $ 1,046,949 $ 1,027,591 $ 1,072,688 2% P1 FT Salaries & Benefits $ 4,239,000 $ 4,627,069 $ 4,734,889 $ 5,039,409 9% P2 FT Salaries & Benefits $ 1,662,200 $ 1,503,710 $ 1,532,564 $ 1,535,295 2% P1 PT Salaries & Benefits $ 2,765,383 $ 2,717,665 $ 2,929,938 $ 2,799,729 3% P2 PT Salaries & Benefits $ 184,800 $ 338,141 $ 270,798 $ 311,478 8% Other Operation Paramedic Costs $ 196,100 $ 221,500 $ 211,435 $ 192,900 13% PCCP Vehicles/Insurance $ 492,800 $ 583,746 $ 525,135 $ 583,000 0% Patient Care Equipment & Supplies $ 459,717 $ 366,500 $ 417,404 $ 466,755 27% Cross Border Billings $ 50,000 $ 50,000 $ 14,427 $ 50,000 0% Peterborough Facility $ 648,580 $ 658,400 $ 652,901 $ 668,610 2% Lakefield Facility $ 65,000 $ 78,100 $ 65,802 $ 77,950 0% Apsley Facility $ 70,685 $ 80,535 $ 66,328 $ 79,845 1% Norwood Facility $ 62,900 $ 67,850 $ 65,210 $ 68,050 0% Tangible Capital Assets (TCA) Total TCA Revenue $ (650,150) $ (628,533) $ (660,155) $ (728,249) 16% Total TCA Disbursements $ 629,524 $ 672,881 $ 638,673 $ 632,945 6% Total Net TCA (Surplus) Deficit $ (20,626) $ 44,348 $ (21,481) $ (95,304) Disbursements PCCP Administrative Expenses $ 8,000 $ $ 48,974 $ 0% PCCP Vehicles $ 405,000 $ 556,300 $ 576,656 $ 405,723 27% Patient Care Equipment & Supplies $ 75,000 $ $ $ 8,000 0% Peterborough Facility $ $ $ $ 0% Lakefield Facility $ 32,000 $ $ $ 0% Apsley Facility $ 20,000 $ $ $ 0% Norwood Facility $ 20,000 $ $ $ 0% Amortization $ 629,524 $ 672,881 $ 632,739 $ 632,945 6% TCA Clearing $ (560,000) $ (556,300) $ (625,629) $ (413,723) 26% Gain or Loss on TCA Disposal $ $ $ 5,934 $ 0% Page 111 of 275

112 Peterborough County/City Paramedics (PCCP) 2016 Preliminary Actuals Dec % Change Change In Accumulated Surplus Total Transfers from Reserves $ (444,500) $ (556,300) $ (637,644) $ (344,461) 38% Total Transfers to Reserves $ 534,650 $ 628,533 $ 628,533 $ 658,988 5% Net transfers to and (from) Reserves $ 90,150 $ 72,233 $ (9,111) $ 314, % Change in Accum. Surplus Invested in TCA $ (69,524) $ (116,581) $ (13,044) $ (219,222) 88% Total Surplus to (Deficit from) Accum. Surplus $ 20,626 $ (44,348) $ (22,155) $ 95, % Total PCCP Revenue $ (14,682,253) $ (15,246,685) $ (15,659,886) $ (15,800,050) 4% Total PCCP Expenditures $ 14,682,253 $ 15,246,685 $ 15,650,872 $ 15,800,050 4% Total Net (Surplus) Deficit $ $ $ (9,013) $ Tax Requirement Analysis Tax Requirement $ (2,990,181) $ (3,098,262) $ (3,250,278) Tax $ Increase(Decrease) Over Previous Year's $ 60,930 $ 108,081 $ 152, % 3.61% 4.91% Page 112 of 275

113 Peterborough County/City Paramedics (PCCP) 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement PCCP Operating $ (2,745,930) $ (2,836,313) $ (2,836,313) $ (2,946,744) City Ptbo Ambulance $ (3,842,788) $ (3,969,275) $ (3,971,703) $ (4,123,180) Province Ambulance $ (6,509,366) $ (6,795,664) $ (6,971,388) $ (7,155,816) Sale Of Ambulance $ (15,000) $ $ $ Prov Offload Nurse Program Operating $ (455,520) $ (450,600) $ (450,600) $ (450,600) PCCP Recoveries/Refunds $ (19,000) $ (10,000) $ (132,083) $ (51,000) Total Operating Revenue $ (13,587,603) $ (14,061,852) $ (14,362,087) $ (14,727,340) 5% Total Operating Expenditures $ 13,587,603 $ 14,061,852 $ 14,396,710 $ 14,727,340 5% Total Net Operating (Surplus) Deficit $ $ $ 34,623 $ Expenditures PCCP Senior Management Salaries $ 370,700 $ 378,153 $ 382,206 $ 391,647 Statutory Benefits $ 79,100 $ 80,194 $ 80,929 $ 83,173 Health Benefits $ 28,800 $ 30,829 $ 18,569 $ 31,065 PCCP Senior Management $ 478,600 $ 489,176 $ 481,704 $ 505,885 3% PCCP Supervisors Salaries $ 691,700 $ 708,420 $ 827,902 $ 745,085 Statutory Benefits $ 146,300 $ 149,664 $ 173,998 $ 157,481 Health Benefits $ 60,300 $ 64,696 $ 81,954 $ 61,411 PCCP Supervisors $ 898,300 $ 922,779 $ 1,083,853 $ 963,976 4% PCCP Administrative Support Salaries $ 220,400 $ 223,359 $ 235,806 $ 226,931 Statutory Benefits $ 52,500 $ 53,104 $ 53,245 $ 54,107 Health Benefits $ 31,200 $ 33,269 $ 27,680 $ 30,730 PCCP Administrative Support $ 304,100 $ 309,732 $ 316,731 $ 311,769 1% PCCP Administrative Expenses PCCP Admin WSIB Common Earnings Premium $ 30,000 $ 30,000 $ 47,239 $ 30,000 Non Capital Acquisitions $ 6,000 $ 5,000 $ 3,354 $ 5,000 Advertising $ 3,500 $ 2,000 $ 1,731 $ 1,000 Havelock Jamboree Expenditures $ 2,000 $ 1,000 $ 167 $ 500 IT Hardware $ 18,000 $ 23,600 $ 10,851 $ 18,700 Software $ 76,870 $ 83,800 $ 78,869 $ 95,354 Legal $ 45,000 $ 45,000 $ 18,130 $ 45,000 Postage $ 1,000 $ 1,000 $ 270 $ 1,000 Photo Copies $ 15,000 $ 15,000 $ 9,361 $ 15,000 Subscriptions $ 1,000 $ 1,000 $ $ 1,000 Office Supplies $ 19,000 $ 19,000 $ 18,696 $ 19,000 Telephone $ 3,900 $ 1,800 $ 1,238 $ 1,800 Public Relations $ 10,000 $ 13,000 $ 14,651 $ 13,000 Criminal Background Checks $ $ $ 40 $ 500 Audit $ $ 14,500 $ 17,702 $ 14,075 PCCP Interest & Penalties $ $ $ 302 $ Page 113 of 275

114 Peterborough County/City Paramedics (PCCP) 2016 A c t Preliminary Actuals Dec % Change Consultant Fees $ 17,400 $ 15,000 $ 17,313 $ 15,000 Courier/Fax $ 2,600 $ 2,600 $ 1,901 $ 2,600 Internet $ 1,100 $ 1,200 $ 1,452 $ 1,500 GIS Tracking $ 13,700 $ 13,700 $ 15,557 $ 15,000 Offload Nurse Program Operating $ 455,520 $ 450,600 $ 458,494 $ 450,600 Accommodations $ 10,000 $ 10,000 $ 6,766 $ 10,000 Conventions $ 10,900 $ 10,900 $ 6,173 $ 10,900 Training $ 14,200 $ 14,200 $ 10,210 $ 14,200 Meals $ 10,800 $ 10,000 $ 5,870 $ 10,000 Memberships $ 3,150 $ 3,800 $ 3,945 $ 3,800 Mileage/Car Rental $ 2,000 $ 1,600 $ 2,287 $ 1,600 Employee Assistance Plan $ 1,000 $ 1,000 $ 508 $ 1,000 PCCP Parking $ 250 $ 384 $ 168 $ 384 Billable/Recoverable Expenses $ $ $ 18,081 $ Public Access Defib. (PAD) Program $ $ $ $ 5,000 Honour Guard $ $ $ $ 3,000 Internal Transfer General Admin. $ 235,548 $ 256,265 $ 256,265 $ 267,175 PCCP Administrative Expenses $ 1,009,438 $ 1,046,949 $ 1,027,591 $ 1,072,688 2% P1 FT Salaries & Benefits Salaries $ 3,164,400 $ 3,442,529 $ 3,366,121 $ 3,778,483 Statutory Benefits $ 727,400 $ 797,516 $ 1,036,962 $ 874,768 Health Benefits $ 347,200 $ 387,024 $ 331,806 $ 386,159 P1 FT Salaries & Benefits $ 4,239,000 $ 4,627,069 $ 4,734,889 $ 5,039,409 9% P2 FT Salaries & Benefits Salaries $ 1,247,200 $ 1,130,971 $ 1,088,316 $ 1,164,725 Statutory Benefits $ 286,500 $ 253,219 $ 348,385 $ 260,815 Health Benefits $ 128,500 $ 119,520 $ 95,863 $ 109,756 P2 FT Salaries & Benefits $ 1,662,200 $ 1,503,710 $ 1,532,564 $ 1,535,295 2% P1 PT Salaries & Benefits Salaries $ 2,188,983 $ 2,147,964 $ 2,135,087 $ 2,212,634 Statutory Benefits $ 329,400 $ 326,050 $ 488,176 $ 335,451 Health Benefits $ 247,000 $ 243,652 $ 306,676 $ 251,643 P1 PT Salaries & Benefits $ 2,765,383 $ 2,717,665 $ 2,929,938 $ 2,799,729 3% P2 PT Salaries & Benefits Salaries $ 145,500 $ 265,615 $ 189,648 $ 244,754 Statutory Benefits $ 26,900 $ 44,601 $ 49,917 $ 41,512 Health Benefits $ 12,400 $ 27,925 $ 31,232 $ 25,212 P2 PT Salaries & Benefits $ 184,800 $ 338,141 $ 270,798 $ 311,478 8% Other Operation Paramedic Costs Advertisements Jobs $ 5,000 $ 2,000 $ 303 $ 1,000 Health And Safety Supplies $ 20,000 $ 64,000 $ 61,484 $ 20,000 Cell Phones/Pagers $ 27,200 $ 27,200 $ 33,000 $ 30,100 Telephone Voice Mail $ 20,000 $ 23,000 $ 21,822 $ 24,300 Internet $ 500 $ 100 $ $ 100 Training Costs $ 10,000 $ 10,000 $ 9,608 $ 15,000 Meals Offload $ $ 1,000 $ 780 $ 1,100 Meals $ 8,100 $ 10,200 $ 12,010 $ 11,000 Professional Fees $ 9,000 $ 9,000 $ 7,259 $ 6,700 Page 114 of 275

115 Peterborough County/City Paramedics (PCCP) 2016 A c t Preliminary Actuals Dec % Change Kilometer Pay $ 1,200 $ 1,200 $ 12 $ 1,000 Employee Assistance Plan $ 2,600 $ 1,800 $ 2,575 $ 3,000 Purchase Staff Uniforms $ 92,500 $ 72,000 $ 62,583 $ 79,600 Other Operation Paramedic Costs $ 196,100 $ 221,500 $ 211,435 $ 192,900 13% PCCP Vehicles/Insurance Vehicle Maintenance And Repair $ 201,000 $ 202,500 $ 154,196 $ 172,600 Vehicle Repair Accident $ 3,000 $ $ $ Tires And Tire Repairs $ 9,000 $ 9,000 $ 9,868 $ 10,000 Conversion Repair And Maintenance $ 2,000 $ $ $ Malpractice And Liability Insurance $ 17,000 $ 95,400 $ 97,252 $ 102,840 Vehicle And Property Insurance $ 30,100 $ 43,000 $ 42,530 $ 42,060 Licenses $ 3,400 $ 2,000 $ 4,699 $ 5,500 Vehicle Fuel $ 227,300 $ 231,846 $ 216,590 $ 250,000 PCCP Vehicles/Insurance $ 492,800 $ 583,746 $ 525,135 $ 583,000 0% Patient Care Equipment & Supplies Equipment Maintenance $ 35,100 $ 25,000 $ 36,900 $ 58,800 Equipment Repair $ 2,500 $ 2,500 $ 5,022 $ 3,500 Drugs $ 50,000 $ 40,000 $ 62,992 $ 58,200 Pandemic Supplies $ 10,000 $ 10,000 $ 10,004 $ 12,900 Medical Disposable Supplies $ 187,100 $ 150,000 $ 146,966 $ 160,000 Medical Non Disposable Equipment $ 75,000 $ 35,000 $ 44,698 $ 65,000 Bedding $ 20,100 $ $ 35,421 $ Laundry & Bedding $ 48,917 $ 72,000 $ 48,123 $ 83,355 Oxygen And Other Gases $ 31,000 $ 32,000 $ 27,278 $ 25,000 Patient Care Equipment & Supplies $ 459,717 $ 366,500 $ 417,404 $ 466,755 27% Cross Border Billings Cross Border Billings $ 50,000 $ 50,000 $ 14,427 $ 50,000 Cross Border Billings $ 50,000 $ 50,000 $ 14,427 $ 50,000 0% Peterborough Facility Janitorial Service Other $ 2,000 $ 1,000 $ 875 $ 1,000 Janitorial Service $ 98,900 $ 98,900 $ 85,898 $ 95,000 Snow Removal $ 13,700 $ 17,700 $ 12,826 $ 17,000 Repairs & Maintenance $ 40,000 $ 44,400 $ 62,806 $ 46,700 Janitorial Supplies $ 5,000 $ 5,000 $ 3,418 $ 8,500 Telephone $ 200 $ 100 $ 159 $ 200 Waste Disposal $ 9,400 $ 8,400 $ 5,639 $ 7,500 Hydro And Water $ 41,400 $ 43,000 $ 46,091 $ 47,400 Insurance $ 3,400 $ 4,600 $ 4,663 $ 5,010 Security $ 2,500 $ 2,500 $ 369 $ 2,500 Internet Access $ 12,100 $ 15,800 $ 15,801 $ 16,100 Heat $ 18,480 $ 15,500 $ 12,847 $ 20,200 Rent/Lease $ 401,500 $ 401,500 $ 401,510 $ 401,500 Peterborough Facility $ 648,580 $ 658,400 $ 652,901 $ 668,610 2% Page 115 of 275

116 Peterborough County/City Paramedics (PCCP) 2016 A c t Preliminary Actuals Dec % Change Lakefield Facility Janitorial Service Other $ 300 $ 500 $ 448 $ 500 Janitorial Service $ 27,500 $ 27,500 $ 26,593 $ 28,000 Snow Removal $ 7,500 $ 12,800 $ 7,706 $ 8,500 Repairs And Maintenance $ 5,000 $ 11,000 $ 9,199 $ 15,000 Telephone $ 3,300 $ 3,300 $ 3,734 $ 3,800 Waste Disposal $ 2,700 $ 6,300 $ 2,198 $ 4,500 Hydro And Water $ 8,500 $ 8,500 $ 8,098 $ 9,200 Insurance $ 100 $ 100 $ 36 $ 50 Internet Access $ 3,600 $ 3,600 $ 3,505 $ 3,600 Heat $ 6,500 $ 4,500 $ 4,286 $ 4,800 Lakefield Facility $ 65,000 $ 78,100 $ 65,802 $ 77,950 0% Apsley Facility Janitorial Service Other $ 400 $ 500 $ 448 $ 500 Janitorial Service $ 7,100 $ 6,850 $ 6,179 $ 7,500 Repairs And Maintenance $ 8,000 $ 12,400 $ 5,882 $ 12,500 Telephone $ 3,300 $ 3,200 $ 3,155 $ 3,200 Waste Disposal $ 1,000 $ 1,600 $ 267 $ 1,600 Hydro And Water $ 6,100 $ 7,000 $ 5,579 $ 7,200 Insurance $ 300 $ 400 $ 380 $ 400 Internet Access $ 3,600 $ 3,500 $ 3,505 $ 3,600 Heat $ 5,400 $ 9,600 $ 5,450 $ 7,500 Rent/Lease $ 35,485 $ 35,485 $ 35,485 $ 35,845 Apsley Facility $ 70,685 $ 80,535 $ 66,328 $ 79,845 1% Norwood Facility Janitorial Service Other $ 200 $ 500 $ 524 $ 500 Janitorial Service $ 25,000 $ 23,000 $ 22,625 $ 25,000 Repairs And Maintenance $ 5,000 $ 8,100 $ 7,426 $ 6,000 Telephone $ 4,000 $ 4,000 $ 4,006 $ 4,100 Waste Management $ 2,000 $ 5,550 $ 2,408 $ 4,500 Hydro $ 6,300 $ 6,900 $ 9,417 $ 8,300 Insurance $ 200 $ 200 $ 36 $ 50 Internet Access $ 5,700 $ 5,400 $ 5,007 $ 5,100 Heat $ 2,000 $ 1,700 $ 1,261 $ 2,000 Rent/Lease $ 12,500 $ 12,500 $ 12,500 $ 12,500 Norwood Facility $ 62,900 $ 67,850 $ 65,210 $ 68,050 0% Page 116 of 275

117 Peterborough County/City Paramedics (PCCP) 2016 Tangible Capital Assets (TCA) Revenue A c t Preliminary Actuals Dec % Change City Ptbo Ambulance $ (385,899) $ (366,584) $ (398,206) $ (424,715) 16% Tax Requirement Capital $ (244,251) $ (261,949) $ (261,949) $ (303,534) 16% Development Charges Earned $ (20,000) $ $ $ Total TCA Revenue $ (650,150) $ (628,533) $ (660,155) $ (728,249) 16% Total TCA Disbursements $ 629,524 $ 672,881 $ 638,673 $ 632,945 6% Total Net TCA (Surplus) Deficit $ (20,626) $ 44,348 $ (21,481) $ (95,304) Disbursements PCCP Administrative Expenses Capital Exp Equipment $ 8,000 $ $ 48,974 $ PCCP Administrative Expenses $ 8,000 $ $ 48,974 $ 0% PCCP Vehicles Capital Vehicles $ 405,000 $ 556,300 $ 576,656 $ 405,723 PCCP Vehicles $ 405,000 $ 556,300 $ 576,656 $ 405,723 27% Patient Care Equipment & Supplies Capital Equipment $ 75,000 $ $ $ 8,000 Patient Care Equipment & Supplies $ 75,000 $ $ $ 8,000 0% Peterborough Facility Capital Expense Buildings $ $ $ Peterborough Facility $ $ $ $ 0% Lakefield Facility Capital Equipment $ 32,000 $ $ $ Lakefield Facility $ 32,000 $ $ $ 0% Apsley Facility Capital Exp. Buildings $ Capital Exp. Equipment $ 20,000 $ $ $ Apsley Facility $ 20,000 $ $ $ 0% Norwood Facility Capital Exp Equipment $ 20,000 $ $ $ Norwood Facility $ 20,000 $ $ $ 0% Amortization $ 629,524 $ 672,881 $ 632,739 $ 632,945 6% TCA Clearing $ (560,000) $ (556,300) $ (625,629) $ (413,723) 26% Gain or Loss on TCA Disposal $ $ $ 5,934 $ 0% Page 117 of 275

118 Peterborough County/City Paramedics (PCCP) 2016 Change In Accumulated Surplus A c t Preliminary Actuals Dec % Change Contrib. From Reserve Ambulance Shared $ (413,000) $ (556,300) $ (604,300) $ (344,461) Contrib. From Reserve L.S.R. Capital $ (31,500) $ $ $ Contrib. From Reserve $ $ $ (33,344) $ Total Transfers from Reserves $ (444,500) $ (556,300) $ (637,644) $ (344,461) 38% Contribution To Reserve Capital $ 17,470 $ 10,450 $ 10,450 $ 11,286 Contribution To Reserve Capital $ 405,900 $ 447,000 $ 447,000 $ 460,438 Contribution To Reserve Capital $ 111,280 $ 124,700 $ 124,700 $ 137,170 Contribution To Reserve $ $ 46,383 $ 46,383 $ 50,094 Total Transfers to Reserves $ 534,650 $ 628,533 $ 628,533 $ 658,988 5% Net transfers to and (from) Reserves $ 90,150 $ 72,233 $ (9,111) $ 314, % Change in TCA $ (69,524) $ (116,581) $ (13,044) $ (219,222) Change in Accum. Surplus Invested in TCA $ (69,524) $ (116,581) $ (13,044) $ (219,222) 88% Total Surplus to (Deficit from) Accum. Surplus $ 20,626 $ (44,348) $ (22,155) $ 95, % Total PCCP Revenue $ (14,682,253) $ (15,246,685) $ (15,659,886) $ (15,800,050) 4% Total PCCP Expenditures $ 14,682,253 $ 15,246,685 $ 15,650,872 $ 15,800,050 4% Total Net (Surplus) Deficit $ $ $ (9,013) $ Tax Requirement Analysis Tax Requirement $ (2,990,181) $ (3,098,262) $ (3,250,278) Tax $ Increase(Decrease) Over Previous Year's $ 60,930 $ 108,081 $ 152, % 3.61% 4.91% Page 118 of 275

119 Peterborough County/City Paramedics (PCCP) Notes: Operating Revenue Province Ambulance $ (7,155,816) Estimated at a 1.75% increase over Ministers funding announcement for 2014/15 as calculated by the MOHLTC Grant Transfer Formula Expenditures Audit $ 14,075 Financial audit fees $9,965, $4,110 service audit fees Malpractice And Liability Insurance $ 102,840 Based on 2015/16 premium renewal agreement Vehicle And Property Insurance $ 42,060 Based on 2015/16 premium renewal agreement Tangible Capital Assets (TCA) PCCP Vehicles Capital Vehicles $ 405,723 Patient Care Equipment & Supplies Capital Equipment $ 8,000 2 x $159,862 ea + 2 x senior admin. $43,000 ea. Purchase of washer/dryer unit to reduce laundry costs. Change In Accumulated Surplus Contrib. From Reserve Ambulance Shared $ (344,461) 2 x $159,862 ea + 2 x senior admin. $43,000 ea. (balance funded from tax dollars) Page 119 of 275

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121 Other Agencies 2016 Operating Preliminary Actuals Dec % Change Health Unit Total Health Unit Revenue $ (848,108) $ (888,412) $ $ (847,241) (5%) Total Health Unit Expenditures $ 869,585 $ 1,021,387 $ $ 847,241 (17%) Total Net Health Unit Operating (Surplus) Deficit $ 21,477 $ 132,975 $ $ PRHC Total PRHC Revenue $ (1,216,650) $ (1,216,650) $ $ 0% Total PRHC Expenditures $ $ $ $ 0% Total Net PRHC Operating (Surplus) Deficit $ (1,216,650) $ (1,216,650) $ $ Fairhaven Total Fairhaven Revenue $ (753,660) $ (924,391) $ $ (1,158,034) 25% Total Fairhaven Expenditures $ 753,660 $ 924,391 $ $ 1,158,034 25% Total Net Fairhaven Operating (Surplus) Deficit $ $ $ $ Change In Accumulated Surplus Total Transfers from Reserves $ (21,477) $ (132,975) $ $ 0% Total Transfers to Reserves $ 1,216,650 $ 1,216,650 $ $ 0% Net Transfers to and (from) Reserves $ 1,195,173 $ 1,083,675 $ $ 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 1,195,173 $ 1,083,675 $ $ 0% Total Other Agencies Revenue $ (2,839,895) $ (3,162,428) $ $ (2,005,275) (37%) Total Other Agencies Expenditures $ 2,839,895 $ 3,162,428 $ $ 2,005,275 (37%) Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (2,467,248) $ (2,661,363) $ (1,686,685) Tax $ Increase(Decrease) Over Previous Year's $ 56,983 $ 194,115 $ (974,678) Page 121 of 275

122 Other Agencies 2016 Operating Preliminary Actuals Dec % Change Health Unit Tax Requirement Health Unit $ (815,528) $ (838,912) $ $ (847,241) Development Charges $ (32,580) $ (49,500) $ $ Total Health Unit Revenue $ (848,108) $ (888,412) $ $ (847,241) (5%) Health Unit Operations $ 863,585 $ 1,015,387 $ $ 841,241 West Nile $ 6,000 $ 6,000 $ $ 6,000 Total Health Unit Expenditures $ 869,585 $ 1,021,387 $ $ 847,241 (17%) Total Net Health Unit Operating (Surplus) Deficit $ 21,477 $ 132,975 $ $ PRHC Tax Requirement PRHC Capital $ (1,216,650) $ (1,216,650) $ $ Total PRHC Revenue $ (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) $ $ Fairhaven Tax Requirement Fairhaven $ (435,070) $ (605,801) $ $ (839,444) Fairhaven $ (318,590) $ (318,590) $ $ (318,590) Total Fairhaven Revenue $ (753,660) $ (924,391) $ $ (1,158,034) 25% Fairhaven Capital $ 92,368 $ 96,099 $ $ 99,982 Fairhaven Operating $ $ 167,000 $ $ 396,760 Fairhaven Debenture Payments Interest $ 224,539 $ 197,355 $ $ 168,997 Fairhaven Debenture Payments Principal $ 436,753 $ 463,937 $ $ 492,295 Total Fairhaven Expenditures $ 753,660 $ 924,391 $ $ 1,158,034 25% Total Net Fairhaven Operating (Surplus) Deficit $ $ $ $ Page 122 of 275

123 Other Agencies 2016 Preliminary Actuals Dec % Change Change In Accumulated Surplus Contribution from Reserve $ (21,477) $ $ $ Contribution from Reserve Health Unit $ $ (132,975) $ $ Total Transfers from Reserves $ (21,477) $ (132,975) $ $ 0% Contribution to Reserve PRHC Contingency Capital $ 1,216,650 $ $ $ Contribution to Reserve PRHC $ $ 1,216,650 $ $ Total Transfers to Reserves $ 1,216,650 $ 1,216,650 $ $ 0% Net Transfers to and (from) Reserves $ 1,195,173 $ 1,083,675 $ $ 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ 1,195,173 $ 1,083,675 $ $ 0% Total Other Agencies Revenue $ (2,839,895) $ (3,162,428) $ $ (2,005,275) (37%) Total Other Agencies Expenditures $ 2,839,895 $ 3,162,428 $ $ 2,005,275 (37%) Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (2,467,248) $ (2,661,363) $ (1,686,685) Tax $ Increase(Decrease) Over Previous Year's $ 56,983 $ 194,115 $ (974,678) Page 123 of 275

124 Other Agencies Notes: Operating Health Unit Health Unit Operations $ 841,241 As presented to Council Dec 2, 2015 West Nile $ 6,000 Program continuation contingent upon ongoing Provincial support. Fairhaven Fairhaven Capital $ 99,982 Per 10year capital maintenance plan Fairhaven Operating $ 396,760 As provided by Fairhaven + additional $83,400 added to cover increased hydro and raw food costs. Page 124 of 275

125 Peterborough County/City Shared Services 2016 Operating Preliminary Actuals Dec % Change Provincial Offences Act (POA) Total POA Revenue $ $ $ $ (86,100) 0% Total POA Expenditure $ $ $ $ 86,100 0% Total Net Operating (Surplus) Deficit $ $ $ $ Social Services Total Social Services Revenue $ (1,527,041) $ (1,429,026) $ (1,429,026) $ (1,340,088) (6%) Total Social Services Expenditure $ 1,527,041 $ 1,429,026 $ 1,429,026 $ 1,340,088 (6%) Total Net Operating (Surplus) Deficit $ $ $ $ Child Care Total Child Care Revenue $ (405,965) $ (447,541) $ (447,541) $ (500,632) 12% Total Child Services Expenditures $ 405,965 $ 447,541 $ 447,541 $ 500,632 12% Total Net Operating (Surplus) Deficit $ $ $ $ Social Housing Total Social Housing Revenue $ (5,305,781) $ (5,463,854) $ (5,463,854) $ (5,629,752) 3% Total Social Housing Expenditures $ 5,339,001 $ 5,435,461 $ 5,435,462 $ 5,656,427 4% Change In Accumulated Surplus Total Transfers from Reserves $ (114,100) $ (53,700) $ (53,700) $ (110,000) 105% Total Transfers to Reserves $ 80,880 $ 82,093 $ 82,093 $ 83,325 2% Net Transfers to and (from) Reserves $ (33,220) $ 28,393 $ 28,393 $ (26,675) (194%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ (33,220) $ 28,393 $ 28,393 $ (26,675) (194%) Total Shared Services Revenue $ (7,352,887) $ (7,394,121) $ (7,394,122) $ (7,666,572) 4% Total Shared Services Expenditures $ 7,352,887 $ 7,394,121 $ 7,394,122 $ 7,666,572 4% Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (6,635,877) $ (6,714,645) $ (6,861,301) Tax $ Increase(Decrease) Over Previous Year's $ 15,973 $ 78,768 $ 146,656 Page 125 of 275

126 Peterborough County/City Shared Services 2016 Operating Preliminary Actuals Dec % Change Provincial Offences Act (POA) Tax Requirement POA $ 602,910 $ 625,776 $ 625,776 $ 609,171 Fines POA $ (602,910) $ (625,776) $ (625,776) $ (695,271) Total POA Revenue $ $ $ $ (86,100) 0% POA Expenditures $ $ $ $ 86,100 Total POA Expenditure $ $ $ $ 86,100 0% Total Net Operating (Surplus) Deficit $ $ $ $ Social Services Tax Requirement Social Services $ (1,527,041) $ (1,429,026) $ (1,429,026) $ (1,340,088) Total Social Services Revenue $ (1,527,041) $ (1,429,026) $ (1,429,026) $ (1,340,088) (6%) OW Administration Expenses $ 697,395 $ 707,195 $ 707,195 $ 769,641 Homemakers & Nurses $ 4,477 $ 4,554 $ 4,554 $ 4,554 Homelessness/ Addiction Services $ 11,702 $ 10,930 $ 10,930 $ 14,456 Community Social Plan $ 153,524 $ 156,226 $ 156,226 $ 159,533 OW RecipientsMandatory & Discretionary Benefits $ 659,943 $ 550,121 $ 550,121 $ 391,904 Total Social Services Expenditure $ 1,527,041 $ 1,429,026 $ 1,429,026 $ 1,340,088 (6%) Total Net Operating (Surplus) Deficit $ $ $ $ Child Care Tax Requirement Child Care $ (405,965) $ (447,541) $ (447,541) $ (500,632) Total Child Care Revenue $ (405,965) $ (447,541) $ (447,541) $ (500,632) 12% Administration Expenses $ 44,534 $ 49,364 $ 49,364 $ 62,977 Wage Subsidy $ 82,430 $ $ 13,738 $ Fee Subsidy Program $ 92,583 $ 288,128 $ 254,296 $ 312,342 Directly Operated Programs $ 84,574 $ 85,962 $ 93,096 $ 101,226 Social Assistance Restructuring (SAR) Reinvestment Pro $ 24,087 $ 24,087 $ 24,088 $ 24,087 Special Needs Resourcing $ 59,523 $ $ 9,921 $ OW Child Care $ 18,234 $ $ 3,039 $ Total Child Services Expenditures $ 405,965 $ 447,541 $ 447,541 $ 500,632 12% Total Net Operating (Surplus) Deficit $ $ $ $ Page 126 of 275

127 Peterborough County/City Shared Services 2016 Operating Preliminary Actuals Dec % Change Social Housing Tax Requirement Social Housing $ (5,305,781) $ (5,463,854) $ (5,463,854) $ (5,629,752) Total Social Housing Revenue $ (5,305,781) $ (5,463,854) $ (5,463,854) $ (5,629,752) 3% Social Housing Administration $ 413,966 $ 510,373 $ 510,372 $ 543,374 Social Housing Non Profit Housing Providers $ 2,543,519 $ 2,447,872 $ 2,447,873 $ 2,480,428 Social Housing Rent Supplements $ 588,855 $ 611,044 $ 611,046 $ 615,545 Social Housing Building Survey & Repairs $ 114,100 $ 53,700 $ 53,700 $ 110,000 Housing Resource Centre $ 128,076 $ 153,090 $ 153,090 $ 156,146 Housing Access $ 70,468 $ 72,252 $ 72,252 $ 73,710 Social Housing Ptbo Housing Corp. $ 1,276,017 $ 1,341,130 $ 1,341,129 $ 1,447,201 Hostels Subsidy $ 204,000 $ 246,000 $ 246,000 $ 230,023 Total Social Housing Expenditures $ 5,339,001 $ 5,435,461 $ 5,435,462 $ 5,656,427 4% Total Net Operating (Surplus) Deficit $ 33,220 $ (28,393) $ (28,392) $ 26,675 Change In Accumulated Surplus Contribution from LSR Housing $ (114,100) $ $ $ Contribution from LSR Housing $ $ (53,700) $ (53,700) $ (110,000) Total Transfers from Reserves $ (114,100) $ (53,700) $ (53,700) $ (110,000) 105% Contribution to Reserve Operations POA $ $ $ $ Contribution To Reserve Social Housing $ 80,880 $ $ $ Contribution To Reserve Social Housing $ $ 82,093 $ 82,093 $ 83,325 Total Transfers to Reserves $ 80,880 $ 82,093 $ 82,093 $ 83,325 2% Net Transfers to and (from) Reserves $ (33,220) $ 28,393 $ 28,393 $ (26,675) (194%) Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ (33,220) $ 28,393 $ 28,393 $ (26,675) (194%) Total Shared Services Revenue $ (7,352,887) $ (7,394,121) $ (7,394,122) $ (7,666,572) 4% Total Shared Services Expenditures $ 7,352,887 $ 7,394,121 $ 7,394,122 $ 7,666,572 4% Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (6,635,877) $ (6,714,645) $ (6,861,301) Tax $ Increase(Decrease) Over Previous Year's $ 15,973 $ 78,768 $ 146,656 Page 127 of 275

128 Peterborough County/City Shared Services Notes: Operating Provincial Offences Act (POA) POA Expenditures $ 86,100 POA facility needs study. To review options related to consolidating the POA office and Courtroom into one location. Estimated allowance for First Nations compensation: retro $60,500 and $12,100 for Social Housing Social Housing Building Survey & Repairs $ 110,000 $42,500 re: the Brock Misssion revitalization project + $67,500 for planned capital maintenance and repairs all funded from the LSR reserve. Change In Accumulated Surplus Contribution from LSR Housing $ (110,000) Contribution To Reserve Social Housing $ 83,325 $42,500 re: Brock Mission Revitalization project + $67,500 in capital maintenance costs. Contribution to support 10year capital maintenance and building condition assessment forecast. Page 128 of 275

129 Lang Pioneer Village 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit Summer Labour Program Revenue Total Summer Labour Program Revenue Total Summer Labour Program Expenditures Total Net Operating (Surplus) Deficit Expenditures Museum F/T Labour & Benefits Museum P/T Labour & Benefits LPV Administrative Expenses Maintenance Cost Of Sales Village Misc. Expenses Curatorial Expenses Events & Activities Expenses Advertising & Publicity Expenditures Summer Labour Programs Young Canada Works (CMA) Rural Summer Jobs Canada Summer Jobs Summer Exp. YMCA Exchange Program $ (907,195) $ (978,075) $ (1,084,974) $ (1,018,009) 4% $ 907,195 $ 978,075 $ 1,045,355 $ 1,018,009 4% $ $ $ (39,620) $ $ $ $ (21,914) $ $ $ $ 55,925 $ $ $ $ 34,011 $ $ 370,350 $ 377,467 $ 380,275 $ 394,437 4% $ 274,250 $ 279,668 $ 280,412 $ 295,168 6% $ 75,355 $ 83,500 $ 78,183 $ 86,650 4% $ 52,100 $ 57,000 $ 53,308 $ 57,800 1% $ 30,000 $ 28,200 $ 31,345 $ 30,800 9% $ 25,430 $ 27,530 $ 17,522 $ 36,030 31% $ 1,500 $ 1,500 $ 1,784 $ 1,800 20% $ 24,100 $ 69,100 $ 155,153 $ 61,573 (11%) $ 54,110 $ 54,110 $ 47,373 $ 53,750 (1%) $ $ $ 9,636 $ 0% $ $ $ 16,540 $ 0% $ $ $ 21,127 $ 0% $ $ $ 6,088 $ 0% $ $ $ 2,534 $ 0% Page 129 of 275

130 Lang Pioneer Village 2016 Tangible Capital Assets (TCA) Preliminary Actuals Dec % Change Revenue Total TCA Revenue Total TCA Disbursements Total Net TCA (Surplus) Deficit Disbursements LPV TCA 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 LPV Revenue Total LPV Expenditures Total Net (Surplus) Deficit Tax Requirement Analysis Tax Requirement Tax $ Increase(Decrease) Over Previous Year's $ (69,721) $ (49,919) $ (49,919) $ (54,300) 9% $ 32,300 $ 32,300 $ 107,053 $ 34,650 7% $ (37,421) $ (17,619) $ 57,134 $ (19,650) 12% $ 94,500 $ 99,500 $ 72,424 $ 138,460 39% $ 32,300 $ 32,300 $ 34,629 $ 34,650 7% $ (94,500) $ (99,500) $ $ (138,460) 39% $ $ $ $ 0% $ (24,779) $ (64,581) $ (64,581) $ (84,160) 30% $ $ 15,000 $ 54,160 $ 0% $ (24,779) $ (49,581) $ (10,421) $ (84,160) 70% $ 62,200 $ 67,200 $ (34,629) $ 103,810 54% $ 37,421 $ 17,619 $ (45,050) $ 19,650 12% $ (1,001,695) $ (1,092,575) $ (1,221,388) $ (1,156,469) 6% $ 1,001,695 $ 1,092,575 $ 1,227,863 $ 1,156,469 6% $ $ $ 6,475 $ $ (748,916) $ (780,739) $ (784,436) $ 43,971 $ 31,823 $ 3,697 Page 130 of 275

131 Lang Pioneer Village 2016 Operating Preliminary Actuals Dec % Change Revenue Tax Requirement LPV Operating Pioneer Village Recoveries Pioneer Village Workshop Revenues Pioneer Village Gift Shop Pioneer Village Food Booth Sales Pioneer Village Cheese Sales Pioneer Village Print Shop Pioneer Village General Store Pioneer Village Keene Hotel Pioneer Village Admissions Celebrate Ontario Museum Operating Grant RED Rural Economic Development Funding Eastern Ontario Development Program Intern Pioneer Village Event Sponsorship Pioneer Village Facility Rental Pioneer Village Church Rental Pioneer Village Donations Youth Interpreter Program Raise the Barn Donations Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit Summer Labour Program Revenue Summer Experience Program Young Canada Works Canadian Museum Association Canada Summer Jobs YMCA Summer Work Student Exchange Rural Summer Jobs Total Summer Labour Program Revenue Total Summer Labour Program Expenditures Total Net Operating (Surplus) Deficit $ (679,195) $ (730,820) $ (730,820) $ (730,136) $ $ $ (1,994) $ $ (5,000) $ (3,500) $ (3,751) $ (4,000) $ (35,000) $ (30,000) $ (32,927) $ (35,000) $ (13,000) $ (13,000) $ (15,893) $ (14,000) $ (500) $ $ $ $ (1,000) $ (1,000) $ (380) $ (500) $ (5,000) $ (6,500) $ (7,569) $ (6,500) $ (6,000) $ (4,000) $ (6,167) $ (5,000) $ (80,000) $ (70,000) $ (81,291) $ (80,000) $ $ (5,355) $ (78,842) $ (36,073) $ (53,000) $ (53,000) $ (52,979) $ (53,000) $ $ (45,000) $ (24,895) $ (20,000) $ (8,000) $ $ $ $ (10,000) $ (10,000) $ (10,400) $ (10,000) $ (2,500) $ (1,200) $ (2,076) $ (2,000) $ (3,000) $ (2,000) $ (2,720) $ (2,500) $ (5,000) $ (1,000) $ (13,320) $ (3,000) $ (1,000) $ (1,700) $ (1,800) $ (1,800) $ $ $ (17,150) $ (14,500) $ (907,195) $ (978,075) $ (1,084,974) $ (1,018,009) 4% $ 907,195 $ 978,075 $ 1,045,355 $ 1,018,009 4% $ $ $ (39,620) $ $ $ $ (2,875) $ $ $ $ (7,682) $ $ $ $ (5,940) $ $ $ $ (2,233) $ $ $ $ (3,184) $ $ $ $ (21,914) $ $ $ $ 55,925 $ $ $ $ 34,011 $ Page 131 of 275

132 Lang Pioneer Village 2016 Expenditures Preliminary Actuals Dec % Change Museum F/T Labour & Benefits Museum Labour Statutory Benefits Health Benefits Museum F/T Labour & Benefits Museum P/T Labour & Benefits Museum Labour Statutory Benefits Museum P/T Labour & Benefits LPV Administrative Expenses Furn. Machine Rprs & Maintenance Non Capital Acquisitions Advertising Gift Shop Expense IT Hardware Software Postage Photo Copies Office Supplies Telephone Police Record Check Fees Insurance Audit Financial LPV Interest & Penalties Courier\Fax Internet Access Accommodation Staff Development Meals Receptions Staff Travel/Car Rental Cash over/short Penny Rounding Bank Charges LPV Administrative Expenses $ 287,900 $ 294,172 $ 305,353 $ 310,749 $ 53,900 $ 50,351 $ 50,022 $ 53,374 $ 28,550 $ 32,944 $ 24,899 $ 30,314 $ 370,350 $ 377,467 $ 380,275 $ 394,437 4% $ 242,400 $ 249,092 $ 248,873 $ 264,466 $ 31,850 $ 30,576 $ 31,539 $ 30,703 $ 274,250 $ 279,668 $ 280,412 $ 295,168 6% $ 500 $ 500 $ 512 $ 500 $ 22,000 $ $ $ $ 1,000 $ 500 $ 52 $ 500 $ 1,500 $ 1,500 $ 1,210 $ 1,500 $ 3,000 $ 1,500 $ 335 $ 2,700 $ 3,000 $ 3,800 $ 3,725 $ 3,800 $ 1,200 $ 1,000 $ 1,337 $ 1,500 $ 6,000 $ 5,500 $ 6,462 $ 5,500 $ 2,000 $ 2,000 $ 1,873 $ 2,000 $ 7,000 $ 8,000 $ 7,604 $ 8,000 $ 500 $ 1,000 $ 144 $ 500 $ 5,655 $ 33,900 $ 34,521 $ 36,500 $ 900 $ 2,000 $ 1,873 $ 1,800 $ 100 $ 100 $ 446 $ 250 $ 1,000 $ 1,000 $ 483 $ 1,000 $ 4,500 $ 4,500 $ 5,154 $ 4,900 $ 1,000 $ 700 $ 464 $ 1,000 $ 4,000 $ 6,000 $ 1,560 $ 5,000 $ 1,500 $ 1,500 $ 1,361 $ 1,500 $ 1,500 $ 1,500 $ 1,128 $ 1,500 $ 3,500 $ 3,000 $ 3,426 $ 3,500 $ $ $ 8 $ $ $ $ (52) $ $ 4,000 $ 4,000 $ 4,555 $ 3,200 $ 75,355 $ 83,500 $ 78,183 $ 86,650 4% Page 132 of 275

133 Lang Pioneer Village 2016 Maintenance Grounds Maintenance Non Capital Acquisitions Interpretation Building Maintenance Electrical Plumbing Environmental Control Equipment Janitorial Supplies Hydro & Heat Security Water/Septic System Staff Costume/Uniform Maintenance Cost Of Sales Articles For Sale Food Booth (Cost Of Food) Cheese (Cost Of Cheese For Sale) Hotel Food Supplies Cost Of Sales Village Misc. Expenses Mill Repairs & Maintenance Mill Insurance O.R.C.A. Mill Property Taxes O.R.C.A. Restored Building Maintenance Maintenance Vehicle Equipment Maintenance Drinking Water Solutions Program Animal Food & Vet Service Gas Vehicle Booth Building Maintenance Insurance Vehicle Workshop Expenses Conservation Supplies Exhibit Supplies And Materials Village Misc. Expenses Preliminary Actuals Dec % Change $ 17,500 $ 17,500 $ 16,496 $ 17,500 $ $ $ $ 500 $ 5,000 $ 5,000 $ 3,989 $ 4,000 $ 5,500 $ 1,500 $ 844 $ 1,500 $ 300 $ 300 $ 213 $ 300 $ 1,000 $ 2,500 $ 1,062 $ 2,500 $ 1,000 $ 1,500 $ 1,804 $ 1,500 $ 18,000 $ 25,000 $ 25,908 $ 25,000 $ 800 $ 500 $ 323 $ 2,000 $ 1,200 $ 1,200 $ 1,158 $ 1,200 $ 1,800 $ 2,000 $ 1,513 $ 1,800 $ 52,100 $ 57,000 $ 53,308 $ 57,800 1% $ 18,000 $ 16,000 $ 17,832 $ 18,000 $ 8,500 $ 8,500 $ 10,016 $ 9,800 $ 500 $ 700 $ 937 $ $ 3,000 $ 3,000 $ 2,560 $ 3,000 $ 30,000 $ 28,200 $ 31,345 $ 30,800 9% $ 1,000 $ 1,400 $ 2,873 $ 1,400 $ 4,000 $ 4,000 $ 2,537 $ 4,000 $ 380 $ 380 $ 393 $ 380 $ 3,000 $ 4,500 $ 2,336 $ 9,500 $ 1,500 $ 1,500 $ 54 $ 1,500 $ 4,000 $ 4,000 $ 1,470 $ 6,000 $ 5,000 $ 5,000 $ 3,920 $ 5,000 $ 600 $ 1,000 $ 677 $ 1,000 $ 1,000 $ 1,200 $ 975 $ 1,200 $ 850 $ 350 $ 794 $ 1,000 $ 400 $ 500 $ 500 $ 530 $ 700 $ 700 $ 265 $ 1,500 $ 500 $ 500 $ 604 $ 520 $ 2,500 $ 2,500 $ 124 $ 2,500 $ 25,430 $ 27,530 $ 17,522 $ 36,030 31% Page 133 of 275

134 Lang Pioneer Village 2016 Curatorial Expenses Periodicals, Subscriptions Curatorial Supplies Books, Slides, Manuals Photographic Equip. & Supplies Cataloguing Supplies & Equipment Memberships Curatorial Expenses Events & Activities Expenses Teaching Materials & Supplies Special Events Supplies Special Events Activities Rural Economic Development Expenditures Celebrate Ontario Volunteer Appreciation Volunteer Training Volunteer Refreshments Workshop Facilitator Fees Volunteer Recognition Craft /Demonstration Material Events & Activities Expenses Advertising & Publicity Web Development Special Advertising Brochures, Posters, Signs Television, Radio, Newspaper Advertising Signage Program Advertising & Publicity Preliminary Actuals Dec % Change $ 50 $ $ $ $ 175 $ $ $ $ 100 $ $ $ $ 100 $ $ 39 $ $ 50 $ 500 $ 825 $ 800 $ 1,025 $ 1,000 $ 921 $ 1,000 $ 1,500 $ 1,500 $ 1,784 $ 1,800 20% $ 1,000 $ 500 $ 409 $ 1,000 $ 4,000 $ 5,000 $ 10,493 $ 5,000 $ 6,000 $ 10,000 $ 3,821 $ 10,000 $ $ 45,000 $ 78,718 $ $ $ $ 55,834 $ 36,073 $ 2,000 $ 2,500 $ 2,917 $ 2,500 $ 500 $ 500 $ 629 $ 1,000 $ 1,500 $ 1,500 $ 1,407 $ 1,500 $ 7,500 $ 3,000 $ 495 $ 3,000 $ 100 $ $ $ $ 1,500 $ 1,100 $ 429 $ 1,500 $ 24,100 $ 69,100 $ 155,153 $ 61,573 (11%) $ 500 $ 500 $ 300 $ 500 $ 2,000 $ 2,500 $ 1,473 $ 2,500 $ 6,000 $ 15,000 $ 11,110 $ 15,000 $ 45,000 $ 35,110 $ 34,109 $ 35,000 $ 610 $ 1,000 $ 381 $ 750 $ 54,110 $ 54,110 $ 47,373 $ 53,750 (1%) Expenditures Summer Labour Programs Young Canada Works (CMA) Y.C.W. Salaries Y.C.W. CPP Y.C.W. EI Y.C.W. EHT Y.C.W. WSIB Y.C.W. Vacation Pay (% Of Wages) Y.C.W. Stat Holiday Young Canada Works (CMA) $ $ $ 8,362 $ $ $ $ 354 $ $ $ $ 233 $ $ $ $ 172 $ $ $ $ 32 $ $ $ $ 340 $ $ $ $ 142 $ $ $ $ 9,636 $ 0% Page 134 of 275

135 Lang Pioneer Village 2016 Rural Summer Jobs Rural Summer Jobs Salaries Rural Summer Jobs CPP Rural Summer Jobs EI Rural Summer Jobs EHT Rural Summer Jobs WSIB Rural Summer Job Vac. Pay (% of wages) Stat Holiday Rural Summer Jobs Canada Summer Jobs Canada Summer Jobs Salaries Canada Summer Jobs CPP Canada Summer Jobs EI Canada Summer Jobs EHT Canada Summer Jobs WSIB Canada Summer Jobs Vacation Pay (% Of Wages) Canada Summer Jobs Stat Holidays Canada Summer Jobs Summer Exp. Summer Exp. Salaries Summer Exp. Cpp Summer Exp. EI Summer Exp. EHT Summer Exp. WSIB Summer Exp. Vacation Pay (% Of Wages) Summer Exp. Stat Holidays Summer Exp. YMCA Exchange Program Y.M.C.A. ExchangeSalary Y.M.C.A. Exchange EI Y.M.C.A. Exchange EHT Y.M.C.A. Exchange WSIB Y.M.C.A. Exchange Vacation Pay(% Of Wages) YMCA Exchange Program Preliminary Actuals Dec % Change $ $ $ 14,240 $ $ $ $ 583 $ $ $ $ 400 $ $ $ $ 297 $ $ $ $ 55 $ $ $ $ 585 $ $ $ $ 380 $ $ $ $ 16,540 $ 0% $ $ $ 18,129 $ $ $ $ 766 $ $ $ $ 508 $ $ $ $ 376 $ $ $ $ 182 $ $ $ $ 742 $ $ $ $ 424 $ $ $ $ 21,127 $ 0% $ $ $ 5,224 $ $ $ $ 220 $ $ $ $ 147 $ $ $ $ 109 $ $ $ $ 20 $ $ $ $ 215 $ $ $ $ 152 $ $ $ $ 6,088 $ 0% $ $ $ 2,322 $ $ $ $ 64 $ $ $ $ 47 $ $ $ $ 9 $ $ $ $ 93 $ $ $ $ 2,534 $ 0% Page 135 of 275

136 Lang Pioneer Village 2016 Tangible Capital Assets (TCA) Revenue Preliminary Actuals Dec % Change Tax Requirement LPV TCA Total TCA Revenue Total TCA Disbursements Total Net TCA (Surplus) Deficit $ (69,721) $ (49,919) $ (49,919) $ (54,300) $ (69,721) $ (49,919) $ (49,919) $ (54,300) 9% $ 32,300 $ 32,300 $ 107,053 $ 34,650 7% $ (37,421) $ (17,619) $ 57,134 $ (19,650) 12% Disbursements LPV TCA Mill TCA LPV Mtce TCA Expense Agricultural Heritage Barn LPV Equipment LPV TCA Amortization TCA Clearing Gain or Loss on TCA Disposal $ 20,000 $ $ $ $ 74,500 $ 24,500 $ 26,924 $ 25,000 $ $ $ $ 75,000 $ $ 75,000 $ 45,500 $ 38,460 $ 94,500 $ 99,500 $ 72,424 $ 138,460 39% $ 32,300 $ 32,300 $ 34,629 $ 34,650 7% $ (94,500) $ (99,500) $ $ (138,460) 39% $ $ $ $ 0% Page 136 of 275

137 Lang Pioneer Village 2016 Change In Accumulated Surplus Preliminary Actuals Dec % Change Contribution From Reserve Cf LPV Contribution From Reserve Total Transfers from Reserves Contribution To Reserve Operating Total Transfers to Reserves Net Transfers to and (from) Reserves Change in TCA Change in Accum. Surplus Invested in TCA $ (24,779) $ $ $ $ $ (64,581) $ (64,581) $ (84,160) $ (24,779) $ (64,581) $ (64,581) $ (84,160) 30% $ $ 15,000 $ 54,160 $ $ $ 15,000 $ 54,160 $ 0% $ (24,779) $ (49,581) $ (10,421) $ (84,160) 70% $ 62,200 $ 67,200 $ (34,629) $ 103,810 $ 62,200 $ 67,200 $ (34,629) $ 103,810 54% Total Surplus to (Deficit from) Accum. Surplus Total LPV Revenue Total LPV Expenditures Total Net (Surplus) Deficit Tax Requirement Analysis Tax Requirement Tax $ Increase(Decrease) Over Previous Year's $ 37,421 $ 17,619 $ (45,050) $ 19,650 12% $ (1,001,695) $ (1,092,575) $ (1,221,388) $ (1,156,469) 6% $ 1,001,695 $ 1,092,575 $ 1,227,863 $ 1,156,469 6% $ $ $ 6,475 $ $ (748,916) $ (780,739) $ (784,436) $ 43,971 $ 31,823 $ 3,697 Page 137 of 275

138 Lang Pioneer Village Notes: Operating Revenue Pioneer Village Cheese Sales $ Included in Food Sales Celebrate Ontario $ (36,073) Unspent funding carried forward from 2015 Museum Operating Grant $ (53,000) Confirmation received Oct 9, 2015 from the Ministry of Tourism, Culture, and Sport. $53,000 for Expenditures Museum P/T Labour & Benefits P/T Permanent Salaries $ 128,407 Decreased from past two years as the village manager is back to full time. LPV Administrative Expenses Gift Shop Expense $ 1,500 Increased sales volumes anticipated in IT Hardware $ 2,700 Accommodation $ 1,000 $1,200 brought fwd. through reserve to fund computer purchase deferred from Ontario Museums Association (OMA), Canadian Museums Association (CMA) & So Let's All Talk Education (SLATE) conferences in 2016 Meals $ 1,500 OMA, CMA & SLATE conferences in 2016 Staff Travel/Car Rental $ 3,500 OMA, CMA & SLATE conferences in 2016 Maintenance Interpretation Building Maintenance $ 4,000 4 thorough cleanings required in Security $ 2,000 Security system for Jacquard Weavers Shop. Cost Of Sales Articles For Sale $ 18,000 Increased sales volumes anticipated in Food Booth (Cost Of Food) $ 9,800 Cheese Sales now included in Food Booth. Village Misc. Expenses Mill Repairs & Maintenance $ 1,400 Expenses return to five year average in Restored Building Maintenance $ 9,500 Building Condition Assessment Lang (Weaver Shop, Admin & Workshop for AMP) $5,000, regular maintenance $4,500. Equipment Maintenance $ 6,000 Increased to $6,000 for return of Steam Engine. Events & Activities Expenses Volunteer Training $ 1,000 Increase for Jacquard loom and steam engine operation. Page 138 of 275

139 Lang Pioneer Village Notes: Tangible Capital Assets (TCA) Disbursements LPV TCA LPV Mtce TCA Expense $ 25,000 $25,000 funded from reserve for roof replacement. Agricultural Heritage Barn $ 75,000 Partially funded from reserve LPV Equipment $ 38,460 Change In Accumulated Surplus Contribution From Reserve $ (84,160) $29,500 through reserves for steam engine to be finished in 2016 at a total cost of $30,000; $8,460 for audio visual equipment for the gallery, funded from donation received in 2015 and carried forward through reserves to $8,460 donations received for Gallery audio visual upgrades, $1,200 for computer purchase and $29,500 for steam engine repairs carried forward from Drawn from the Lang Reserve per the reserve plan: $25,000 towards cost of roof replacement, $5,000 to fund building condition assessment review and report, and $15,000 in support of the agricultural barn project. Page 139 of 275

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141 Land Division 2016 Preliminary Actuals Dec % Change Operating Revenue Total Operating Revenue $ (135,625) $ (147,100) $ (149,113) $ (130,500) (11%) Total Operating Expenditures $ 160,115 $ 164,706 $ 186,674 $ 148,167 (10%) Total Net Operating (Surplus) Deficit $ 24,490 $ 17,606 $ 37,560 $ 17,667 Expenditures Land Division Labour & Benefits $ 74,200 $ 75,156 $ 106,159 $ 76,217 1% Land Division Operating Expenses $ 77,665 $ 82,350 $ 75,343 $ 65,350 (21%) Land Division Committee $ 8,250 $ 7,200 $ 5,172 $ 6,600 (8%) Change In Accumulated Surplus Total Transfers from Reserves $ (24,490) $ (17,606) $ (17,606) $ (17,917) 2% Total Transfers to Reserves $ $ $ $ 250 0% Net Transfers to and (from) Reserves $ (24,490) $ (17,606) $ (17,606) $ (17,667) 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ (24,490) $ (17,606) $ (17,606) $ (17,667) 0% Total Land Division Revenue $ (160,115) $ (164,706) $ (166,719) $ (148,417) (10%) Total Land Division Expenditures $ 160,115 $ 164,706 $ 186,674 $ 148,417 (10%) Total Net (Surplus) Deficit $ $ $ 19,954 $ Tax Requirement Analysis Tax Requirement $ $ $ Tax $ Increase(Decrease) Over Previous Year's $ $ $ Page 141 of 275

142 Land Division 2016 Preliminary Actuals Dec % Change Operating Revenue Land Division Recoveries $ (2,500) $ (3,100) $ (19,438) $ Severances Land Division $ (133,125) $ (144,000) $ (129,675) $ (130,500) Total Operating Revenue $ (135,625) $ (147,100) $ (149,113) $ (130,500) (11%) Total Operating Expenditures $ 160,115 $ 164,706 $ 186,674 $ 148,167 (10%) Total Net Operating (Surplus) Deficit $ 24,490 $ 17,606 $ 37,560 $ 17,667 Expenditures Land Division Labour & Benefits Labour $ 55,600 $ 56,332 $ 77,088 $ 57,301 Statutory Benefits $ 11,000 $ 10,978 $ 16,018 $ 11,534 Group Benefits $ 7,600 $ 7,846 $ 13,052 $ 7,382 Land Division Labour & Benefits $ 74,200 $ 75,156 $ 106,159 $ 76,217 1% Land Division Operating Expenses Advertising $ 2,500 $ 2,200 $ 2,439 $ 2,200 Software $ 450 $ 500 $ 414 $ 500 Legal $ 3,000 $ 2,000 $ 1,743 $ 2,000 Postage $ 1,000 $ 1,300 $ 924 $ 1,200 Photo Copies & Micro Film $ 2,300 $ 2,400 $ 2,703 $ 2,400 Office Supplies $ 400 $ 300 $ 196 $ 300 Telephone $ 500 $ 450 $ 371 $ 450 Audit $ 315 $ 300 $ 208 $ 300 Courier $ 200 $ 100 $ 59 $ 100 Accommodation $ 600 $ 500 $ 377 $ 500 Conventions $ 1,000 $ 800 $ 500 $ 600 Staff Training $ 300 $ 300 $ $ 200 Meals $ 500 $ 400 $ 162 $ 200 Memberships $ 600 $ 600 $ 160 $ 300 Mileage/Car Rental $ 500 $ 400 $ 188 $ 400 Seminar Registration $ 400 $ 400 $ $ 400 Travel/Parking $ 100 $ 100 $ $ 100 Billable/Recoverable Expenses $ $ $ 8 $ Internal Transfers $ 63,000 $ 69,300 $ 64,890 $ 53,200 Land Division Operating Expenses $ 77,665 $ 82,350 $ 75,343 $ 65,350 (21%) Page 142 of 275

143 Land Division 2016 Preliminary Actuals Dec % Change Land Division Committee Land Div. Comm. Per Diem $ 4,000 $ 3,000 $ 3,308 $ 3,000 Land Div. Comm. CPP $ 100 $ 100 $ 52 $ 100 Land Div. Comm. EHT $ 100 $ 100 $ 43 $ 100 Land Div. Comm. Insurance $ 950 $ 1,100 $ 1,064 $ 1,100 Land Div. Comm. Accommodation $ 800 $ 800 $ $ 600 Land Div. Comm. Registration $ 900 $ 900 $ $ 700 Land Div. Comm. Meals $ 400 $ 400 $ 43 $ 200 Land Div. Comm. Mileage $ 900 $ 700 $ 662 $ 700 Land Div. Comm. Travel/Parking $ 100 $ 100 $ $ 100 Land Division Committee $ 8,250 $ 7,200 $ 5,172 $ 6,600 (8%) Change In Accumulated Surplus Contrib. From Res Land Div. R.F. $ (24,490) $ $ $ Contrib. From Res $ $ (17,606) $ (17,606) $ (17,917) Total Transfers from Reserves $ (24,490) $ (17,606) $ (17,606) $ (17,917) 2% Contribution To Reserve Operating $ $ $ $ 250 Total Transfers to Reserves $ $ $ $ 250 0% Net Transfers to and (from) Reserves $ (24,490) $ (17,606) $ (17,606) $ (17,667) 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ (24,490) $ (17,606) $ (17,606) $ (17,667) 0% Total Land Division Revenue $ (160,115) $ (164,706) $ (166,719) $ (148,417) (10%) Total Land Division Expenditures $ 160,115 $ 164,706 $ 186,674 $ 148,417 (10%) Total Net (Surplus) Deficit $ $ $ 19,954 $ Tax Requirement Analysis Tax Requirement $ $ $ Tax $ Increase(Decrease) Over Previous Year's $ $ $ Page 143 of 275

144 Land Division Notes: Operating Revenue Severances Land Division $ (130,500) 100 $1275 each: $900 per initial application plus $375 for deed stamping plus $3000 for misc. (Retained Stamping, amended app's, etc.) Expenditures Land Division Operating Expenses Internal Transfers $ 53,200 $15 to Public Works, $284 to Planning, $135 to GIS, and $98 to Corp (clerical) per app. based on 100 applications Page 144 of 275

145 Planning 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (651,200) $ (695,571) $ (647,621) $ (743,019) 7% Total Operating Expenditures $ 652,800 $ 692,186 $ 616,224 $ 739,634 7% Total Net Operating (Surplus) Deficit $ 1,600 $ (3,385) $ (31,396) $ (3,385) Expenditures Planning Labour & Benefits $ 591,800 $ 605,186 $ 559,016 $ 615,219 2% Planning Operating Expenses $ 46,000 $ 72,000 $ 47,497 $ 109,415 52% Peer Review Expenses $ 15,000 $ 15,000 $ 9,711 $ 15,000 0% Change In Accumulated Surplus Total Transfers from Reserves $ (1,600) $ (1,615) $ (1,615) $ (3,100) 92% Total Transfers to Reserves $ $ 5,000 $ 8,100 $ 6,485 30% Net Transfers to and (from) Reserves $ (1,600) $ 3,385 $ 6,485 $ 3,385 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ (1,600) $ 3,385 $ 6,485 $ 3,385 0% Total Planning Revenue $ (652,800) $ (697,186) $ (649,236) $ (746,119) 7% Total Planning Expenditures $ 652,800 $ 697,186 $ 624,325 $ 746,119 7% Total Net (Surplus) Deficit $ $ $ (24,911) $ Tax Requirement Analysis Tax Requirement $ (546,400) $ (583,331) $ (623,119) Tax $ Increase(Decrease) Over Previous Year's $ 30,100 $ 36,931 $ 39,788 Page 145 of 275

146 Planning 2016 Preliminary Actuals Dec % Change Operating Revenue Tax Requirement Planning Operating $ (546,400) $ (583,331) $ (583,331) $ (623,119) Planning Municipal $ $ $ (2,642) $ (3,500) Planning Provincial $ $ (26,000) $ (15,000) $ Sales Planning $ (15,500) $ (15,000) $ (14,900) $ (18,000) Planning Internal Transfers $ (28,400) $ (56,240) $ (29,252) $ (83,400) Planning Peer Review Recovery $ (15,000) $ (15,000) $ (2,486) $ (15,000) Planning Recoveries $ (45,900) $ $ (10) $ Total Operating Revenue $ (651,200) $ (695,571) $ (647,621) $ (743,019) 7% Total Operating Expenditures $ 652,800 $ 692,186 $ 616,224 $ 739,634 7% Total Net Operating (Surplus) Deficit $ 1,600 $ (3,385) $ (31,396) $ (3,385) Expenditures Labour & Benefits Labour $ 455,400 $ 463,836 $ 430,222 $ 472,533 Statutory Benefits $ 86,700 $ 88,172 $ 86,990 $ 92,574 Health Benefits $ 49,700 $ 53,177 $ 41,804 $ 50,112 Planning Labour & Benefits $ 591,800 $ 605,186 $ 559,016 $ 615,219 2% Planning Operating Expenses Advertising $ 5,500 $ 6,000 $ 7,812 $ 7,500 IT Hardware $ 3,000 $ 3,100 $ $ 4,715 Software $ 3,000 $ 3,000 $ 2,818 $ 3,000 Legal $ 5,000 $ 5,000 $ 15,754 $ 6,000 Postage $ 1,000 $ 800 $ 692 $ 800 Printing $ 200 $ 200 $ 92 $ 150 Photo Copies & Micro Film $ 2,300 $ 2,400 $ 2,591 $ 2,300 Subscriptions $ 100 $ $ 564 $ Office Supplies $ 1,100 $ 1,100 $ 409 $ 900 Telephone $ 2,000 $ 3,000 $ 2,926 $ 3,300 Criminal Background Checks $ $ $ 46 $ Audit $ 500 $ 600 $ 856 $ 650 Planning Interest & Penalties $ $ $ 1 $ Consultant Fees $ 5,000 $ 30,000 $ 3,000 $ 58,000 Page 146 of 275

147 Planning 2016 Preliminary Actuals Dec % Change Courier $ 400 $ 200 $ 101 $ 200 Internet Access $ 500 $ $ $ Accommodation $ 2,000 $ 2,100 $ 1,868 $ 2,300 Conventions $ 1,100 $ 1,100 $ 773 $ 1,100 Staff Training $ 1,200 $ 1,200 $ 61 $ 1,200 Meals $ 1,300 $ 1,300 $ 625 $ 1,300 Memberships $ 1,500 $ 2,000 $ 2,272 $ 4,600 Mileage/Car Rental $ 4,000 $ 4,000 $ 3,203 $ 4,000 Seminar Registration $ 1,000 $ 1,000 $ 841 $ 1,100 Travel/Parking $ 2,000 $ 1,600 $ 182 $ 1,000 Billable/Recoverable Expenses $ $ $ 10 $ Transportation Tomorrow Survey $ 2,000 $ 2,000 $ $ 5,000 MeetingsHall Rental $ 200 $ 200 $ $ 200 Equipment Rental $ 100 $ 100 $ $ 100 Planning Operating Expenses $ 46,000 $ 72,000 $ 47,497 $ 109,415 52% Peer Review Expenses Peer Review Recovery $ 15,000 $ 15,000 $ 9,711 $ 15,000 Peer Review Expenses $ 15,000 $ 15,000 $ 9,711 $ 15,000 0% Change In Accumulated Surplus Contribution From Reserve Operating $ (1,600) $ (1,615) $ (1,615) $ (3,100) Total Transfers from Reserves $ (1,600) $ (1,615) $ (1,615) $ (3,100) 92% Contribution To Reserve Operating $ $ 5,000 $ 8,100 $ 6,485 Total Transfers to Reserves $ $ 5,000 $ 8,100 $ 6,485 30% Net Transfers to and (from) Reserves $ (1,600) $ 3,385 $ 6,485 $ 3,385 0% Change in Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ (1,600) $ 3,385 $ 6,485 $ 3,385 0% Total Planning Revenue $ (652,800) $ (697,186) $ (649,236) $ (746,119) 7% Total Planning Expenditures $ 652,800 $ 697,186 $ 624,325 $ 746,119 7% Total Net (Surplus) Deficit $ $ $ (24,911) $ Tax Requirement Analysis Tax Requirement $ (546,400) $ (583,331) $ (623,119) Tax $ Increase(Decrease) Over Previous Year's $ 30,100 $ 36,931 $ 39,788 Page 147 of 275

148 Planning Notes: Operating Revenue Planning Municipal $ (3,500) Technical Projects billed to local municipalities Planning Provincial $ Program has been extended until end of This means receipt of grant holdback will not occur until Sales Planning $ (18,000) Application fees Planning Internal Transfers $ (83,400) $28,400 from Land Division Transfers (100 each); $25,000 for new DC Study and $30,000 for Growth Mgt. Study both from DC Revenues. Expenditures Planning Operating Expenses IT Hardware $ 4,715 Consultant Fees $ 58,000 Memberships $ 4,600 Transportation Tomorrow Survey $ 5, Computer replacements carried forward from 2015 ($3,100), plus $1,615 for monitor upgrades and contingency. Includes $25,000 for DC Update, $30,000 for Growth Analysis (both funded from DC revenues) and $3,000 for Natural Heritage project. Includes Ontario Professional Planners Institute (OPPI) fees for 5 staff. additional funds required due to R&D component for future surveys Change In Accumulated Surplus Contribution From Reserve Operating $ (3,100) $3,100 carried forward through reserve to complete schedule computer replacement from Contribution To Reserve Operating $ 6,485 Per Reserve Plan Legal fees for OMB appeals, Computer Replacement Page 148 of 275

149 Economic Development 2016 Preliminary Actuals Dec % Change Operating Total Operating Revenue $ (691,037) $ (733,268) $ (733,268) $ (734,040) 0% Total Operating Expenditures $ 691,037 $ 733,268 $ 735,745 $ 734,040 0% Total Net Operating (Surplus) Deficit $ $ $ 2,477 $ 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 $ (691,037) $ (733,268) $ (733,268) $ (734,040) 0% Total Economic Dev. Expenditures $ 691,037 $ 733,268 $ 735,745 $ 734,040 0% Total Net (Surplus) Deficit $ $ $ 2,477 $ Tax Requirement Analysis Tax Requirement $ (691,037) $ (733,268) $ (734,040) Tax $ Increase(Decrease) Over Previous Year's $ 12,595 $ 42,231 $ 772 Page 149 of 275

150 Economic Development 2016 Operating Preliminary Actuals Dec % Change Revenue Tax Requirement Economic Development Operating $ (691,037) $ (733,268) $ (733,268) $ (734,040) Total Operating Revenue $ (691,037) $ (733,268) $ (733,268) $ (734,040) 0% Expenditures Memberships $ 3,700 $ 3,775 $ $ 4,000 Contribution to Economic Development $ 672,337 $ 712,143 $ 712,143 $ 700,186 Special Development Initiative $ 15,000 $ 17,350 $ 17,350 $ 29,854 Broad Base Restructuring $ $ $ 6,252 $ Total Operating Expenditures $ 691,037 $ 733,268 $ 735,745 $ 734,040 0% Total Net Operating (Surplus) Deficit $ $ $ 2,477 $ Change In Accumulated Surplus Contribution from Economic Development $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% Contribution 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 $ (691,037) $ (733,268) $ (733,268) $ (734,040) 0% Total Economic Dev. Expenditures $ 691,037 $ 733,268 $ 735,745 $ 734,040 0% Total Net (Surplus) Deficit $ $ $ 2,477 $ Tax Requirement Analysis Tax Requirement $ (691,037) $ (733,268) $ (734,040) Tax $ Increase(Decrease) Over Previous Year's $ 12,595 $ 42,231 $ 772 Page 150 of 275

151 Economic Development Notes: Operating Expenditures Contribution to Economic Development $ 700,186 Special Development Initiative $ 29,854 Base funding of $665,186 + County share of Sustainable Peterborough $35,000 (as presented to County Council Dec 2, $15,000 Peterborough Musicfest + $2,350 re: Land of Shining Waters Railway project insurance costs + $12,504 for Primary Health Care Services re: Physician recruitment search. Page 151 of 275

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153 County Forest 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit Expenditures County Forest Expenditures $ (49,750) $ (25,200) $ (23,301) $ (30,200) 20% $ 59,160 $ 59,245 $ 30,534 $ 49,200 (17%) $ 9,410 $ 34,045 $ 7,233 $ 19,000 $ 59,160 $ 59,245 $ 30,534 $ 49,200 (17%) 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 $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ 0% $ (20,000) $ (34,045) $ (34,045) $ (19,000) (44%) $ 10,590 $ $ 12,500 $ 0% $ (9,410) $ (34,045) $ (21,545) $ (19,000) (44%) $ $ $ $ 0% $ (9,410) $ (34,045) $ (21,545) $ (19,000) $ (69,750) $ (59,245) $ (57,346) $ (49,200) (17%) $ 69,750 $ 59,245 $ 43,034 $ 49,200 (17%) $ $ $ (14,312) $ $ $ $ $ $ $ Page 153 of 275

154 County Forest 2016 Operating Revenue Preliminary Actuals Dec % Change ForestTimber Sales Forest Trapping Rights Rentals Forest House Total Operating Revenue Total Operating Expenditures Total Net Operating (Surplus) Deficit $ (49,750) $ (25,000) $ (23,074) $ (30,000) $ $ $ (50) $ $ $ (200) $ (177) $ (200) $ (49,750) $ (25,200) $ (23,301) $ (30,200) 20% $ 59,160 $ 59,245 $ 30,534 $ 49,200 (17%) $ 9,410 $ 34,045 $ 7,233 $ 19,000 Expenditures County Forest Expenditures Contract Services Road Maintenance Trails Building Maintenance Office Supplies Insurance Mileage/Car Rental Signage County Forest Expenditures $ 30,000 $ 30,000 $ 26,989 $ 25,000 $ 5,000 $ 5,000 $ 2,262 $ 5,000 $ 20,000 $ 12,500 $ $ 12,500 $ 2,500 $ 10,000 $ $ 5,000 $ 150 $ 250 $ 502 $ 500 $ 10 $ 100 $ 91 $ 100 $ 750 $ 645 $ $ 600 $ 750 $ 750 $ 690 $ 500 $ 59,160 $ 59,245 $ 30,534 $ 49,200 (17%) Tangible Capital Assets (TCA) Revenue Total TCA Revenue Total TCA Disbursements Total Net TCA (Surplus) Deficit $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ Page 154 of 275

155 County Forest 2016 Preliminary Actuals Dec % Change Disbursements TCA Disbursements TCA Disbursements Amortization TCA Clearing Gain or Loss on TCA Disposal $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ 0% $ $ $ $ 0% 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 $ (20,000) $ $ $ $ $ $ $ $ $ (34,045) $ (34,045) $ (19,000) $ (20,000) $ (34,045) $ (34,045) $ (19,000) (44%) $ 10,590 $ $ $ $ $ $ 12,500 $ $ 10,590 $ $ 12,500 $ 0% $ (9,410) $ (34,045) $ (21,545) $ (19,000) (44%) $ $ $ $ $ $ $ $ 0% $ (9,410) $ (34,045) $ (21,545) $ (19,000) $ (69,750) $ (59,245) $ (57,346) $ (49,200) (17%) $ 69,750 $ 59,245 $ 43,034 $ 49,200 (17%) $ $ $ (14,312) $ $ $ $ $ $ $ Page 155 of 275

156 County Forest Notes: Change In Accumulated Surplus Contribution from Reserves $ (19,000) $12,500 carried forward from 2015 to complete planned trails work, $6,500 drawn from the forests reserve to supplement harvest revenues. Page 156 of 275

157 Grants and Donations 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (500) $ (10,500) $ (10,500) $ (500) (95%) Total Operating Expenditures $ 100,500 $ 110,500 $ 110,500 $ 100,500 (9%) Total Net Operating (Surplus) Deficit $ 100,000 $ 100,000 $ 100,000 $ 100,000 Expenditures Expenditures $ 100,500 $ 110,500 $ 110,500 $ 100,500 (9%) Change in Accumulated Surplus Total Transfers from Reserves $ (100,000) $ (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) $ (100,000) 0% Total Grants and Donations Revenue $ (100,500) $ (110,500) $ (110,500) $ (100,500) (9%) Total Grants and Donations Expenditures $ 100,500 $ 110,500 $ 110,500 $ 100,500 (9%) Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (500) $ (10,500) $ (500) Tax $ Increase(Decrease) Over Previous Year's $ (10,000) $ 10,000 $ (10,000) Page 157 of 275

158 Grants and Donations 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement Grants and Donations Operating $ (500) $ (10,500) $ (10,500) $ (500) Total Operating Revenue $ (500) $ (10,500) $ (10,500) $ (500) (95%) Total Operating Expenditures $ 100,500 $ 110,500 $ 110,500 $ 100,500 (9%) Total Net Operating (Surplus) Deficit $ 100,000 $ 100,000 $ 100,000 $ 100,000 Expenditures Grants Agriculture $ 500 $ 500 $ 500 $ 500 Grants Other $ 100,000 $ 110,000 $ 110,000 $ 100,000 Expenditures $ 100,500 $ 110,500 $ 110,500 $ 100,500 (9%) Change in Accumulated Surplus Contribution from reserve $ (100,000) $ (100,000) $ (100,000) $ (100,000) Total Transfers from Reserves $ (100,000) $ (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) $ (100,000) 0% Total Grants and Donations Revenue $ (100,500) $ (110,500) $ (110,500) $ (100,500) (9%) Total Grants and Donations Expenditures $ 100,500 $ 110,500 $ 110,500 $ 100,500 (9%) Total Net (Surplus) Deficit $ $ $ $ Tax Requirement Analysis Tax Requirement $ (500) $ (10,500) $ (500) Tax $ Increase(Decrease) Over Previous Year's $ (10,000) $ 10,000 $ (10,000) Page 158 of 275

159 Grants and Donations Notes: Operating Expenditures Grants Other $ 100,000 The third and final of three annual contributions to the Fleming Skill and Trades Centre (total cumulative grant $300k). Funded from General Working Funds Reserves. 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 three of a three year annual contribution total grant $300K) Page 159 of 275

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161 Broadband 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (500) $ (500) $ (500) $ 0% Total Operating Expenditures $ 500 $ 500 $ $ 0% Total Net Operating (Surplus) Deficit $ $ $ (500) $ Expenditures Broadband Expenses $ 500 $ 500 $ $ 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 Accum. Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum. Surplus $ $ $ $ 0% Total Broadband Revenue $ (500) $ (500) $ (500) $ 0% Total Broadband Expenditures $ 500 $ 500 $ $ 0% Total Net (Surplus) Deficit $ $ $ (500) $ Tax Requirement Analysis Tax Requirement $ (500) $ (500) $ Tax $ Increase (Decrease) Over Previous Year's $ (157,339) $ $ (500) Page 161 of 275

162 Broadband 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement Broadband Operating $ (500) $ (500) $ (500) $ Total Operating Revenue $ (500) $ (500) $ (500) $ 0% Total Operating Expenditures $ 500 $ 500 $ $ 0% Total Net Operating (Surplus) Deficit $ $ $ (500) $ Expenditures Broadband Expenses Hydro $ 500 $ 500 $ $ Broadband Expenses $ 500 $ 500 $ $ 0% Tangible Capital Assets ( TCA) Revenue Tax Requirement Broadband $ $ $ $ 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% Page 162 of 275

163 Broadband 2016 Change In Accumulated Surplus Preliminary Actuals Dec % Change $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% $ $ $ $ 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 Broadband Revenue $ (500) $ (500) $ (500) $ 0% Total Broadband Expenditures $ 500 $ 500 $ $ 0% Total Net (Surplus) Deficit $ $ $ (500) $ Tax Requirement Analysis Tax Requirement $ (500) $ (500) $ Tax $ Increase (Decrease) Over Previous Year's $ (157,339) $ $ (500) Page 163 of 275

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165 Tourism 2016 Operating Preliminary Actuals Dec % Change Revenue Total Operating Revenue $ (3,900) $ (5,500) $ (5,500) $ 0% Total Operating Expenditures $ 3,900 $ 3,500 $ 498 $ 0% Total Net Operating (Surplus) Deficit $ $ (2,000) $ (5,002) $ Expenditures Tourism Operating Expenses $ 3,900 $ 3,500 $ 498 $ 0% Change In Accumulated Surplus Total Transfers from Reserves $ $ $ $ 0% Total Transfers to Reserves $ $ 2,000 $ 2,000 $ 0% Net Transfers to and (from) Reserves $ $ 2,000 $ 2,000 $ 0% Change in Accum.Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum.Surplus $ $ 2,000 $ 2,000 $ 0% Total Tourism Revenue $ (3,900) $ (5,500) $ (5,500) $ 0% Total Tourism Expenditures $ 3,900 $ 5,500 $ 2,498 $ 0% Total Net (Surplus) Deficit $ $ $ (3,002) $ Tax Requirement Analysis Tax Requirement $ (3,900) $ (5,500) $ Tax $ Increase(Decrease) Over Previous Year's $ (550) $ 1,600 $ (5,500) Page 165 of 275

166 Tourism 2016 Operating Revenue Preliminary Actuals Dec % Change Tax Requirement $ (3,900) $ (5,500) $ (5,500) $ Total Operating Revenue $ (3,900) $ (5,500) $ (5,500) $ 0% Total Operating Expenditures $ 3,900 $ 3,500 $ 498 $ 0% Total Net Operating (Surplus) Deficit $ $ (2,000) $ (5,002) $ Expenditures Maintenance Trail $ 2,200 $ 2,000 $ $ Advertising $ 800 $ 700 $ 203 $ Printing $ 100 $ 100 $ $ Office Supplies $ 100 $ 100 $ 28 $ Telephone $ 100 $ $ $ Mileage/Car Rental $ 400 $ 400 $ 267 $ Signs $ 200 $ 200 $ $ Tourism Operating Expenses $ 3,900 $ 3,500 $ 498 $ 0% Change In Accumulated Surplus Contribution From Reserve $ $ $ $ Total Transfers from Reserves $ $ $ $ 0% Contribution to Reserve $ $ 2,000 $ 2,000 $ Total Transfers to Reserves $ $ 2,000 $ 2,000 $ 0% Net Transfers to and (from) Reserves $ $ 2,000 $ 2,000 $ 0% Change in Accum.Surplus Invested in TCA $ $ $ $ 0% Total Surplus to (Deficit from) Accum.Surplus $ $ 2,000 $ 2,000 $ 0% Total Tourism Revenue $ (3,900) $ (5,500) $ (5,500) $ 0% Total Tourism Expenditures $ 3,900 $ 5,500 $ 2,498 $ 0% Total Net (Surplus) Deficit $ $ $ (3,002) $ Tax Requirement Analysis Tax Requirement $ (3,900) $ (5,500) $ Tax $ Increase(Decrease) Over Previous Year's $ (550) $ 1,600 $ (5,500) Page 166 of 275

167 Tourism Notes: Operating Revenue Tax Requirement $ Moved to Public Works starting in Page 167 of 275

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169 The County of Peterborough County Council To: From: Warden and Members of Council Peter Nielsen, Manager, Engineering and Design Date: November 18, 2015 Subject: 10 Year Construction Forecast 2016 to 2025 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 2016 budget. Financial Impact: Variable Background: In keeping with the County s Asset Management Plan, the Public Works Department updates annually 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 169 of 275

170 Page 2 The presentation of Roads Needs update includes presenting the candidate projects based on road classifications adopted by Council in the Transportation Master Plan which defined County roads under the following categories: Class A Class B Class C Special Character Road Classifications Major and minor arterial roadways Collector roadways Low volume roadways Roadways with special design characteristics The Roads Needs study for rehabilitation, reconstruction and preservation of road priorities is developed from a number of information sources that are compiled by staff that include: Asset Management Plan Biennial 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 and needs for bridge rehabilitation, reconstruction and replacement across the inventory of 154 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 Bridge 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 10 year planning horizon. Analysis: As this Forecast represents the foundation of the development of the 2016 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 as possible, pricing trends in the construction industry for construction materials, vehicle operating costs and other costofliving trends that staff may be aware of. Page 170 of 275

171 Page 3 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. Funding sources for the construction forecast are, as follows: Funding Source Levy Capital Roads Levy Capital Bridges Federal Gas Tax Development Charges Proposed 2016 $3,121,867 $3,404,867 $3,864,867 $1,474,933 $1,704,933 $1,934,933 $1,588,784 $1,588,784 $1,588,784 $550,000 $416,160 $416,160 OCIF Grant $0 $120,715 $120,715 Total $6,735,584 $7,235,459 $7,925,459 The proposed funding level recommended for the 2016 construction program represents a significant investment in infrastructure to be made by County Council. The 2016 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 Estimated Value of 10 Year Needs $79.4M $34.8M $20.5M Included with this report are the tables representing the updated 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 171 of 275

172 Page 4 Highlights Roads General Pavement preservation remains a significant component of the County s road rehabilitation program. In 2016, the application of microsufacing is proposed for the following road sections: CR 3 (Parkhill Rd.) Hwy. 7 to 1.1 km east (through swamp) CR 5 (Lansdowne St.) Hwy. 7 to City boundary CR 10 CR 9 to CKL boundary CR 18 (Chemong Rd.) City boundary to CR 1 CR 18 (Chemong Rd.) CR 1 to Bridenorth limits CR 18 CR 23 to CR 29 CR th Line to CR 22 CR 29 (Lakefield Rd.) City boundary to CR 23 County Road 4 (Warsaw) reconstruction In 2015, Council awarded the project to reconstruct County Road 4 as a project to be undertaken jointly with the Township of Douro Dummer ($1,281,500). This is an urbanization project involving the installation of new storm sewers, concrete curbing and sidewalks. James A Gifford Causeway (County Road 14) The installation of culvert liners was approved by Council for The purpose of the liner installations is to address the separation of culvert sections and to extend the length of the culverts needed to accommodate the future widening of the Causeway. In 2016, it is proposed that the preparation of the detailed design and tender documents for the widening of the Causeway be completed and issued later in the year ($100,000). In 2017, work is anticipated to commence on the widening of the Causeway substructure and stabilization of the embankments ($2,805,000). Rehabilitation of the road surface and road base across the Causeway is also identified in the Roads schedule ($576,000). Ward Street Widening (County Road 18) The preparation of a Municipal Class Environmental Assessment and detailed design for the widening of County Road 18 (Ward Street) has been realloctated to 2017 ($200,000). Page 172 of 275

173 Page 5 This project was deferred during the review and approval of the 2015 budget. The widening of Ward Street in the hamlet of Bridgenorth is a project that has been under discussion for a number of years. The purpose of this road widening project would be to provide additional traffic capacity along one of the County s busiest corridors and to allow for the deferral of the construction of a bypass around Bridgenorth. Funding for construction of the wideining has been reallocated to 2019 ($3,000,000). It would be the intent of staff to bring forward a report to Council in 2016 which would further discuss aspects of this project in relation to the Bridgenorth Bypass. County Road 20 (Selwyn Road) EA & Design The preparation of a Municipal Class Environmental Assessment and detailed design is proposed to commence in 2016 ($250,000). In addition, a property request plan is to be developed based on the road allowance width required for a Class B roadway design. The property request plan would identify locations where widenings to the existing road allowance may need to be secured from adjacent property owners to allow for the road to be upgraded to the desired standard. County Road 21 (King Street) Reconstruction In consultation with the Township of Cavan Monaghan, a phased approached to this project is being continued in the construction forecast. In 2015, the replacement of a large culvert and watermain was successfully completed ($350,000). In 2016, it is proposed that the reconstruction of the section of King Street, between Union Street and Cavan Street, be completed. The preparation of the design and tender documents will need to be expedited this year in order to be able to issue a construction tender in early spring with construction in July 2016 ($700,000). In 2017, the section of King Street, between Cavan Street and Huston Street, is to be rebuilt. A separate design proposal is to be issued in early 2016 to allow for outstanding design issues to be addressed, including utility conflicts, surface water drainage design, connection to the drinking water supply for Millbrook and tiein to private residences that are in close proximity to the roadway ($1,000,000). With this phased approach, funding has been reallocated over 2016 and Page 173 of 275

174 Page 6 The reallocation of the King Street project has allowed the rehabilitation of the section of County Road 10, from Hwy 115 to Hwy 7, to be introduced into the program for 2016 ($450,000). County Road 48 (Havelock) EA & Design In 2016, the preparation of a Municipal Class Environmental Assessment and detailed design will commence in partnership with the Township of Havelock Belmont Methuen ($100,000). Bridges General Over the 10 year horizon, 65 rehabilitation projects and 12 bridge replacement projects are identified. Lower Buckhorn and Trent Canal Bridges County Council awarded the contract to rehabilitate these bridges in 2016 ($3,332,263). This project was able to be moved ahead from 2017 as the result of the grant received from the Building Canada Small Communities Fund. County Road 48 (Cordova) Culvert Replacement Replacement of the 3.3 m diameter culvert is to be completed in 2016 ($500,000). This work will involve a single lane road closure with the culvert to be removed and replaced in 2 stages. 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 174 of 275

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185 Year Construction Forecast Page 185 of 275 Roads, Structures & Transportation Plan Projects

186 Roads Needs Analysis Pavement Condition Index (PCI) PCI Timing NOW (reconst.) NOW (rehab.) year year Page 186 of Adequate Total KM Total Needs = $79.5 M

187 Bridge Needs Analysis 154 Structures on County & Township Roads County Roads > 3.0 m Township Roads > 6.1 m Timing Est. Costs (AECOM 2013) Est. Costs (AECOM 2014) NOW $19.421M $13.367M Page 187 of years 610 years $13.511M $2.372M $18.224M $3.189M Total Needs = $34.8M

188 Transportation Plan Needs Analysis Page 188 of 275 Network Hierarchy Class A arterial Class B collector Class C low volume road Total Needs = $20.5M

189 Projected Revenues 2016 Revenues vs Candidate Projects 2016 Base Funding + 0% $0.67M Shortfall Page 189 of Base Funding + 2% Balance

190 2016 Draft Candidate Projects Road Rehabilitation 0000 Page 190 of 275 Bridge Rehabilitation Growth Related

191 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 2016 budget. Page 191 of 275

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193 GST Care Community Care Peterborough Caremobile Service 2016 Projected Annual Actual 2016 Annual for Calendar at REVENUE Comparison Dec 31/1 5 e j Coungl of Peterborough 31, , , Ministry of Health & Long Term Care g Donations /Fundraisinl Caremobile Feesffrip Tickets _ 26, , , Recoveries & Third Party Agency Contribution C of P/Provincial Gas Tax 42, EXPENSES Salaries & Bene?ts 79, , , Staff Training/Travel Volunteer Recognition Building Occupancy 1, , , Of?ce Expense 1, , , insurance 9, , , Licencing 1, , Fuel Costs 17, , , Maintenance Costs 11, , , Publicity& Promotion Fundraising/Direct Mail Expense Administration Expense 10, , , includes 2,500 Caremobile Total 132, , , Revenue Over (Under) Expenses l: 2, Gas Tax Rebate from County [: 65, , , Maintenance Costs Reduction to Above Revised Maintenance Costs 13, ,764.00l 11, Excel/Agencybudgets/county/201Zcountybudgetxls Page 193 of 275

194 Mar 31/15 Dec31/14 Dec 31/15 Previous Y/E Adiustmenls REVENUE Coumy of Feterborough Donalions Funaraising Chen! Fees CM#1 ~ Clienl Fees CM#2 GST Recovery HST Recovery Third Party Admin Charge Gas Tax Revenue Municipal Conlribulions Other/Donarion Passenger Revenue Passenger Revenue Other Operaling Revenue Provincial Conlribulions Minislrv0! Healln 8: Long Term Care Provincial Contributions Agency conmimiiuon Other/Dnnalion EXPENSES UNREC HST Salaries Bene?ls S afftrai'nirig voiunteer Recognition Shaft Travel Rent Teiepnane Of?ce sunpiies Printing is copying omceposiage Ren(a1s & Repairs Insurance Publicity & Promotion Licencing Fuei Cosis Maintenance (20515 Fundraising Expenses Capital/1 Time Expenses Administration Fee Page 194 of 275

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205 City of Peterborough Court Services 2016 Page 205 of 275 Patricia Lester, City Solicitor, Director of Legal Services and Janice Hoskins, Manager of Court Services 1

206 Court Services Court Services operates the POA Court under agreement with the Province of Ontario through the Ministry of the Attorney General. Page 206 of 275 We are contractually obligated to provide all facilities, services & amenities within provincial policy and legislated frameworks, including ongoing audit requirements. 2

207 The number of charges issued is the primary driver of the POA court system, however the Court has no influence on the number of charges issued by enforcement agencies. Charges laid are based on the type of offences that occur and the enforcement resources available to address them. Page 207 of 275 Staff negotiated a 3 year lease extension with the Ministry of the Attorney General that increased available court time for POA matters to 3 days per week 3

208 Breakdown of Charges Filed Charges P1 Tickets P2 Parking P3 Informations 5% Page 208 of % 71% 4

209 Outstanding Accounts Receivable Q Outstanding A/R FED 1% PARKING 4% HTA 28% Page 209 of 275 PROV OTHER 57% LLA 7% BY LAW OTHER 3% 5

210 Total Charges Filed Page 210 of 275 YEAR TOTAL FILED Q , , % , % % CHANGE YR OVER YR , % , % , % 6

211 Performance 2015 Preliminary Actual Recommended Gross revenue $2,400,000 $2,712,000 $2,312,000 Costs $1,241,156 $1,244,846 $1,291,205 Page 211 of 275 Net Revenue before County Share $1,158,844 $ 1,467,454 $1,020,795 County Share $ 625,776 $ 733,577 $ 553,271 7

212 Gross Revenue $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Page 212 of 275 $0 1 Q $2,108, $2,217, $2,509, $2,638, $2,228,185 8

213 2015 Performance Improvement Initiatives Quicker counter service Redesigned main cash area to provide more efficient workspace Installed computer in courtroom to provide quicker access to defendant and court scheduling information Page 213 of 275 9

214 Trial Scheduling and Resolution Rates Early Resolution option offered to defendants reduces costs for the judiciary and increases the availability of enforcement officers on the road Page 214 of 275 Now offer defendants option of talking with prosecutor over the phone before resolution appointment to discuss what the prosecutor is willing to offer. Jan 2015 to date: appointments set with matters resolved a resolution rate of 79% an increase of 9% over the previous year 10

215 Defaulted Fines Collection We combine inhouse collection initiatives with the use of collection agencies Page 215 of 275 Through both inhouse and external collections we enforce fine payment on an escalating basis: 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 11

216 2015 Collection Performance Improvement Initiatives Instituted PreAuthorized Payment Plan option for all defaulted fine accounts over $500 Added 2 nd placement collection agency to collect older defaulted fines Page 216 of 275 Created POA Collection and Write off Procedure to be added to the Corporate Billing, Collection and Write off Policy in

217 Total Value of Defaulted Fines Collected $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,158,032 $1,161,777 $1,206,266 $1,081,134 $852,691 Page 217 of 275 $1,000,000 $500,000 $0 Q

218 QUESTIONS? Patricia Lester Page 218 of 275 Janice Hoskins, 14

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221 2016 Social Service Page 221 of 275 Overview By Linda Mitchelson, Social Services Division Manager And Ken Doherty, Director Community Services 1

222 Social Services Gross Expenditures ($65.08 Million) (In Millions) OW/ES Admin and Client ($11.63) OW Benefits ($36.02) Homelessness ($4.11) Community Social Plan ($0.38) Page 222 of 275 Children's Services ($12.7) Other ($0.24) 2

223 Provincial Uploads 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 223 of 275 Affects portion of OW Employment, OW Mandatory and Discretionary Benefits, Addiction Services Discretionary benefits capped at upload % of $10 per case per month Estimated increase in 2016 provincial subsidy due to upload, before other cost factors: City $869,000, County $181,700 3

224 Highlights Page 224 of 275 Upload of Ontario Works Benefits continues Continuing to assist province with improving Social Assistance Management System (SAMS) OW mandatory benefits rate increase for families; single adults City increased Discretionary Benefits Dentures/Recreation Office renovations Brock Mission capital project Coleading the Healthy Kids Community Challenge with the Peterborough CityCounty Health Unit until March 31,

225 Axis Title Ontario Works Caseload Cost Share City 3,270 83% County % Page 225 of actuals 2015 actuals 2016 budget 5

226 OW Average Benefit Cost Average cost per Client Mandatory Benefits CPC City County Page 226 of 275 Provincial Increases to Benefits 1% to all + $25 per month for singles 6

227 Ontario Works Client Benefits Function 2016 Expend Provincial and Other Revenues City Share County Share Mandatory Benefits 33,736,000 31,812,662 1,588, ,428 Discretionary Benefits 1,688,390 1,112, ,557 57,476 Addiction Services 603, ,091 70,580 14,456 Page 227 of 275 TOTAL $36,027,517 $33,443,110 $2,178,047 $406,360 % Change from % +4.2% 23.8% 27.6% 7

228 OW Administration and Employment TOTAL EXPENDITURES 2016 Expend Provincial and Other Revenues City Share County Share $11,625,547 $7,125,141 $3, 730,465 $769,641 Page 228 of 275 % Change from % +6.9% +8.1% +8.8% 8

229 Social Services Office Space Renovations Page 229 of 275 9

230 Housing And Homelessness 10 Year Plan Homeless Programs Page 230 of 275 Emergency Shelters base funding Housing First Model (FourCast lead) Cameron House Semi Independent Living Lighthouse Daytime Drop in Winter Response night time warming room Rent Supplements Housing Stability Fund OW/ODSP, Lowincome 10

231 Homelessness 2016 Expend Provincial and Other Revenue City Share County Share TOTAL EXPENDITURES $4,119,124 $3,414,500 $474,601 $230,023 Page 231 of 275 % Change from % 1.7% +6.0% 6.5% 11

232 Homelessness 2016 Provincial revenue remains same as 2015 at $3,314,500 To sustain 2015 levels Additional funding of $26,023 requested from County over homelessness funding cap of $204,000 set by County Housing stability fund remains at $1.8M for OW/ODSP and lowincome clients Page 232 of 275 Housing First initiative with additional rent supplements and to enhance LHIN funded mental health and addictions programs 12

233 Brock Mission Capital Project Page 233 of 275 Address accessibility issues Tear Down and Rebuild option resulting in 30 shelter beds 15 single room occupancy units $1.5M of IAH dollars $500,000 municipal contribution to the shelter Split over 2 years 2015/ Contribution $207,000 from City, $42,500 from County 13

234 Children s Services Function 2016 Expend Provincial and Other Revenue City Share County Share CS Administration 701, , ,939 62,977 Child Care Program and Parent Fee Subsidy Directly Operated Child Care 10,312,889 9,197, , ,342 1,669,507 1,307, , ,226 Page 234 of 275 TOTAL $12,683,405 $10,981,459 $1,225,401 $476,545 % Change from +11.4% +12.6% +1.9% +12.5%

235 Children s Services Increases in child care spaces for 2016 (171 in the City, 160 in the County), results in change in cost share for child care Now 72% to the City and 28% to County (2015 City 74%/County 26%) 2015 was first year of wage enhancement funding (100% Provincial) to increase ECE wages by up to $1. Will continue in 2016 Page 235 of 275 Municipal Child Care 2% increase in parental fees 15

236 Community Social Plan 2016 Expend Provincial and Other Revenue City Share County Share TOTAL EXPENDITURES $379,161 $63,300 $156,328 $159,533 % Change from % +51.8% +24.3% +2.1% Page 236 of

237 Community Social Plan CSP funded 50/50 for community partner support and seniors program funding, 40% City/60% County for balance of budget Healthy Kids Community Challenge $825,000 to be used between now and March 31, Page 237 of 275 City funding 100% grant to Community Care for $20, CSP reserve draws to provide funding for Access to Recreation ($5,000), Healthy Kids Community Challenge($15,000), Age Friendly Plan ($43,300) 17

238 Social Services 2016 Gross Exp Provincial and Other Revenue City Share County Share Page 238 of 275 Total Operating Change from 2015 Operating Capital Brock Mission Total Operating and Capital Change from 2015 $65,076,441 $55,107,510 $7,898,188 $2,070,743 +$2,633,525 +$3,008,315 $322,966 $51, % +5.8% 3.9% 2.6% $250,000 $0 $207,500 $42,500 $65,326,441 $55,107,510 $8,105,688 $2,113,243 +$2,633,525 +$3,008,315 $322,966 $51, % +5.8% 3.9% 2.6% 18

239 Questions? For further information please contact: Linda Mitchelson at , ext 3770 or Page 239 of 275 or 19

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263 December 9, 2015 Board of Health Meeting Page 263 of 275 Presenter: Bob Dubay, Manager Accounting Services

264 Cost Shared Approval December 9, 2015 the Board of Health for the Peterborough CountyCity Health Unit approved the 2016 costshared budget for public health programs and services in the amount of $8,174,982. Page 264 of 275

265 Financial Implications and Impact This budget includes all costshared budgets funded by the Ministry of Health and Long Term Care (MOHLTC) as well as City, County and First Nations, but does not include other programs and services of the Health Unit funded 100% MOHLTC or by other Ministries of the Province. The most significant factor in the calculation of the Cost Shared budgets is the cost of wages and benefits. The 2016 budget staffing levels have been maintained in total consistent with the previous year at Full Time Equivalent staff. ed wages reflect the current collective agreements and a projection of settlement for the smallest bargaining unit OPSEU. OPSEU s agreement expires March 31, Page 265 of 275 The second most significant assumption is the increase in funding required from our funding partners. We have informed the City and County staff that they can expect a 1% increase in The budget has been calculated asking all local funding partners for a 1% increase.

266 Page 266 of 275 Decision History The Health Protection and Promotion Act section 72(1) states that the budget for public health programs and services is the responsibility of the obligated municipalities. In 2004, the provincial government announced, the Ministry will review Board of Healthapproved budgets in relation to guidelines and approve its share according to the following funding ratio 75% province, 25% municipalities. The province informed staff that the Board can expect no increase to base funding in At the same time, the province has also indicated that funding will be available to support a larger role for Public Health in the Provincial initiative to integrate dental services. Integrated dental services are effective January 1, It is also anticipated by management that some of the Health Units slated for provincial equity funding in 2015 and 2016 will not be in a position to take advantage of provincial funding. As a result it is expected that the province will make onetime operational funding available to Peterborough. The 2016 budget has been formulated to take advantage of available provincial funding while minimizing the cost to local funders. The County of Peterborough, City of Peterborough fund the Health Unit based on census population data. The Curve Lake First Nation and Hiawatha First Nation contribute based on funding agreements with the Board of Health.

267 Background Historical County of Peterborough approvals have been: Increase Increase in 2016 over % or $8,329 Increase in 2015 over 2014 Increase in 2014 over % Increase in 2013 over % 9.31% (includes cost of occupancy for King Street) Page 267 of 275

268 Page 268 of 275 For the 2016 budget the following assumptions have been made: 1. No reduction in net total Full Time Equivalent staffing; 2. Salaries are based on existing union settlements and projection of settlement for OPSEU; 3. There will be no new Pay Equity adjustments; 4. Nonunion compensation projected as per April 1, 2015 approved rates; 5. General inflation will be 1%; 6. There will be no significant change in Influenza, HPV or Meningitis C immunization rates; 7. CINOT budgets have been removed; 8. Dental Integration will require a larger role for Public Health; 9. OMERS pension rates are known all other benefit costs are estimates; 10. Allocation of local contributions between the City and County are based on published 2011 population census data and First Nation contributions are an estimate of per capita cost based on population data provided by the First Nations; and

269 Rationale Under the Ontario Public Health Standards, the Board is required to approve an annual budget that does not forecast an unfunded deficit. The planned 2016 budgeted is balanced and does not result in a deficit. Page 269 of 275 Contact: Bob Dubay, Manager Accounting Services , ext. 286 bdubay@pcchu.ca

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