TOWNSHIP OF CENTRE WELLINGTON

TOWNSHIP OF CENTRE WELLINGTON BUDGET

TOWNSHIP OF CENTRE WELLINGTON BUDGET PACKAGE INDEX TAX SUPPORTED OPERATING BUDGET Tax Supported Operating Summary... Page 2 Graphs: Gross Expenditures by Department... Page 5 Gross Expenditures by Function... Page 6 Gross Revenue by Function... Page 7 General Government: Mayor & Council... Page 8 Office of the CAO... Page 9 Clerk s Department... Page 10 Finance Department... Page 11 Information Technology & Services... Page 12 Human Resources... Page 13 General Administration... Page 14 Protection to Persons & Property: Fire Department... Page 15 Municipal FD Training Officer... Page 16 Building Department... Page 17 Property Standards Committee... Page 18 Stray Animal Control... Page 19 Crossing Guards... Page 20 Livestock Act... Page 21 Grand River Conservation Authority... Page 22 Emergency Operations Centre... Page 23 Protection to Persons & Property - Miscellaneous... Page 24 Transportation Services: Administration... Page 25 Operations... Page 26 Health Services: Belsyde Cemetery... Page 29 Elora Cemetery... Page 30 Rural Cemeteries... Page 31 Other Health Services... Page 32 Health and Safety Committee... Page 33

Parks & Recreation: Administration... Page 34 Centre Wellington Community Sportsplex... Page 35 Elora Community Centre... Page 37 Belwood Hall... Page 38 Belwood Ball Diamond... Page 39 Bissel Park... Page 40 CWCS Ball Diamond... Page 41 ECC Ball Diamond... Page 42 Tower Street Tennis Courts... Page 43 Tye Park... Page 44 Victoria Park (Fergus)... Page 45 South Ridge Park... Page 46 Strathallan Park... Page 47 St. Mary s School Park... Page 48 Passive Parks... Page 49 Parks - General... Page 50 Greenhouses... Page 51 Other Expenditures... Page 52 Social Services: Victoria Park Seniors Centre... Page 53 Heritage Centre Wellington... Page 54 Fergus Weigh Scale Building... Page 55 Fergus Downtown... Page 56 Elora Public Washrooms... Page 57 Elora Downtown... Page 58 Grants to Community Groups - Specific Annual... Page 59 Grants to Community Groups - Performing/Visual Arts... Page 60 Grants to Community Groups - Special Events... Page 61 Grants to Community Groups - Social/Environmental... Page 62 Social - Other... Page 63 Cultural: Fergus Grand Theatre... Page 64 Celebrations... Page 65 Planning and Development: Planning Department... Page 66 Economic Development... Page 67 Committee of Adjustment... Page 68 Other: Tile Drain Loans... Page 69 Contribution to Capital Fund... Page 70 Taxation - Township Purposes... Page 71 Taxation - Payments in Lieu... Page 72 Fergus BIA... Page 73 Elora BIA... Page 74 Ontario Non-Specific Grants... Page 75 Other Revenues and Expenses... Page 76

USER PAY OPERATING BUDGET Environmental Services Administration... Page 78 Waterworks... Page 79 Sanitary Sewer System - Fergus... Page 80 Sanitary Sewer System - Elora... Page 81 Sanitary Sewer System - Other... Page 82 CAPITAL BUDGETS (TAX SUPPORTED & USER PAY) Summary of Capital Project Financing... Page 84 Graphs: Gross Expenditures by Department... Page 85 Sources of Financing... Page 86 Capital s with Financing: Studies... Page 87 Corporate (including IT&S)... Page 87 Municipal Buildings... Page 87 Fire Services... Page 87 Health Services... Page 88 Transportation & Public Works... Page 88 Sanitary Sewer... Page 89 Waterworks... Page 89 Parks & Recreation... Page 90 Vehicle Replacement... Page 90 Equipment Replacement... Page 91 VEHICLE REPLACEMENT Vehicle Replacement Forecast Schedules Public Works... Page 93 Parks & Recreation... Page 95 Fire... Page 96 Building... Page 97 Environmental Services... Page 98 Municipal FD Training Officer... Page 99 EQUIPMENT REPLACEMENT Equipment Replacement Forecast Schedules Information Technology & Services - Equipment... Page 101 Information Technology & Services - Software... Page 102 Public Works... Page 103 Environmental Services... Page 104 Fire... Page 105 Parks & Recreation - Parks... Page 110 Parks & Recreation - Facilities... Page 114

10-YEAR CAPITAL FORECAST 10-Year Capital Forecast Studies... Page 122 Corporate... Page 122 Municipal Buildings... Page 123 Fire Services... Page 123 Health Services... Page 124 Transportation & Public Works... Page 124 Sanitary Sewer... Page 130 Waterworks... Page 132 Parks & Recreation... Page 135 Vehicle Replacement... Page 138 Equipment Replacement... Page 139 10-Year Capital Forecast Financing... Page 141 OTHER INFORMATION Analysis of Projected Reserve Activity for... Page 143 Analysis of Current and Projected Debt... Page 146 Comparison of Capital s by Year... Page 147 Grant Application Approvals... Page 148

TAX SUPPORTED OPERATING BUDGET 1

Tax Supported Operating Summary Change / Description Expenditures Revenues Net Expenditures Revenues Net $ % General Government Mayor and Council 219,888-219,888 216,660-216,660 (3,228) -1.5 % Office of the CAO 256,153-256,153 260,390-260,390 4,237 1.7 % Clerk's Department 381,114 (28,500) 352,614 381,118 (27,500) 353,618 1,005 0.3 % Finance Department 833,543 (84,800) 748,743 866,831 (84,100) 782,731 33,988 4.5 % Information Technology and Services 849,513 (21,500) 828,013 849,217 (4,500) 844,717 16,704 2.0 % Human Resources 150,927-150,927 170,123-170,123 19,195 12.7 % General Administration (41,400) (123,000) (164,400) (32,200) (131,000) (163,200) 1,200-0.7 % Protection to Persons and Property Fire Department 1,481,563 (106,160) 1,375,403 1,573,746 (102,160) 1,471,586 96,183 7.0 % Municipal FD Training Officer 140,000 (140,000) - 140,000 (140,000) - - 0.0 % Building Department 729,529 (739,700) (10,171) 745,496 (745,700) (204) 9,967-98.0 % Property Standards Committee 2,250-2,250 450-450 (1,800) -80.0 % Stray Animal Control 50,650 (62,500) (11,850) 42,500 (62,000) (19,500) (7,650) 64.6 % Crossing Guards 51,600-51,600 52,800-52,800 1,200 2.3 % Livestock Act 6,500 (4,500) 2,000 6,500 (4,500) 2,000-0.0 % Grand River Conservation Authority 124,598-124,598 100,135 (100,135) - (124,598) -100.0 % Emergency Operations Centre 4,400-4,400 4,400-4,400-0.0 % Protection to Persons and Property - Miscellaneous 800-800 800-800 - 0.0 % Transportation Services Transportation Services - Administration 779,738-779,738 877,151-877,151 97,413 12.5 % Transportation Services - Operations 3,992,780 (562,359) 3,430,421 4,035,414 (560,359) 3,475,055 44,634 1.3 % Health Services Belsyde Cemetery 87,855 (93,400) (5,545) 92,150 (98,550) (6,400) (855) 15.4 % Elora Cemetery 57,950 (46,200) 11,750 61,300 (47,000) 14,300 2,550 21.7 % Rural Cemeteries 5,050-5,050 3,950-3,950 (1,100) -21.8 % 2

Tax Supported Operating Summary Change / Description Expenditures Revenues Net Expenditures Revenues Net $ % Health Services Other Health Services 26,500-26,500 26,500-26,500-0.0 % Health and Safety Committee 7,700-7,700 7,700-7,700-0.0 % Parks and Recreation Parks and Recreation Administration 920,682-920,682 939,882-939,882 19,200 2.1 % Centre Wellington Community Sportsplex 1,906,205 (1,403,700) 502,505 1,941,017 (1,425,900) 515,117 12,612 2.5 % Elora Community Centre 574,733 (360,900) 213,833 574,772 (370,200) 204,572 (9,261) -4.3 % Belwood Hall 18,861 (6,000) 12,861 19,074 (6,500) 12,574 (288) -2.2 % Belwood Ball Diamond 6,580 (1,800) 4,780 5,568 (1,500) 4,068 (712) -14.9 % Bissel Park 11,111 (1,200) 9,911 10,824 (1,200) 9,624 (288) -2.9 % CWCS Ball Diamond 4,705 (1,000) 3,705 4,752 (800) 3,952 247 6.7 % ECC Ball Diamond 18,143 (9,850) 8,293 18,329 (9,500) 8,829 537 6.5 % Tower Street Tennis Courts 1,760-1,760 1,798-1,798 38 2.1 % Tye Park 10,010 (650) 9,360 11,989 (1,800) 10,189 829 8.9 % Victoria Park (Fergus) 36,923 (5,500) 31,423 41,166 (6,000) 35,166 3,743 11.9 % South Ridge Park 29,227 (2,500) 26,727 24,043 (2,800) 21,243 (5,484) -20.5 % Strathallan Park 5,330 (800) 4,530 7,852 (1,000) 6,852 2,322 51.3 % St. Mary's School Park 5,130 (800) 4,330 6,502 (1,000) 5,502 1,172 27.1 % Passive Parks 89,986 (3,500) 86,486 110,235 (3,500) 106,735 20,249 23.4 % Parks - General 9,000-9,000 8,000-8,000 (1,000) -11.1 % Greenhouses 26,691-26,691 26,870-26,870 179 0.7 % Parks and Recreation - Other Expenditures 742,705 (286,014) 456,691 765,605 (286,014) 479,591 22,900 5.0 % Social Services Victoria Park Seniors Centre 340,894 (167,950) 172,944 348,803 (174,000) 174,803 1,859 1.1 % Heritage Centre Wellington 20,930 (600) 20,330 15,950 (600) 15,350 (4,980) -24.5 % Fergus Weigh Scale Building 10,686-10,686 11,188-11,188 503 4.7 % Fergus Downtown 28,500-28,500 32,250-32,250 3,750 13.2 % 3

Tax Supported Operating Summary Change / Description Expenditures Revenues Net Expenditures Revenues Net $ % Social Services Elora Public Washrooms 4,300-4,300 4,350-4,350 50 1.2 % Elora Downtown 38,400-38,400 53,500-53,500 15,100 39.3 % Grants to Community Groups - Specific Annual 23,300-23,300 20,100-20,100 (3,200) -13.7 % Grants to Community Groups - Performing/Visual Arts 14,500-14,500 9,000-9,000 (5,500) -37.9 % Grants to Community Groups - Special Events 4,000-4,000 10,000-10,000 6,000 150.0 % Grants to Community Groups - Social/Environmental 13,200-13,200 12,900-12,900 (300) -2.3 % Social - Other 1,000-1,000 1,000-1,000-0.0 % Cultural Services Fergus Grand Theatre 112,725 (54,500) 58,225 113,473 (55,500) 57,973 (252) -0.4 % Celebrations 19,750-19,750 19,750-19,750-0.0 % Planning, Development and Other Planning Department 314,316 (90,000) 224,316 330,019 (98,235) 231,784 7,468 3.3 % Economic Development 565,187 (132,900) 432,287 454,331 (2,400) 451,931 19,643 4.5 % Committee of Adjustment 6,000 (11,000) (5,000) 5,950 (11,000) (5,050) (50) 1.0 % Tile Drain Loans 22,500 (22,500) - 22,525 (22,525) - - 0.0 % Contribution to Capital Fund 700,500-700,500 700,500-700,500-0.0 % General Revenue Taxation - Township Purposes - (9,862,950) (9,862,950) - (10,167,781) (10,167,781) (304,831) 3.1 % Taxation - Payments in Lieu - (166,900) (166,900) - (172,100) (172,100) (5,200) 3.1 % Fergus BIA 65,000 (65,000) - 65,000 (65,000) - - 0.0 % Elora BIA 53,000 (53,000) - 54,060 (54,060) - - 0.0 % Ontario Non-Specific Grants - (999,700) (999,700) - (899,800) (899,800) 99,900-10.0 % Other Revenues and Expenses 1,962,100 (3,213,940) (1,251,840) 2,162,100 (3,499,940) (1,337,840) (86,000) 6.9 % Total Operating 18,937,773-18,937,773-19,448,159-19,448,159-4

TOWNSHIP OF CENTRE WELLINGTON Tax Supported Operating Gross Expenditures by Department 5

Tax Supported Operating Gross Expenditures by Function Long Term Debt Charges 4% Outside Boards & Agencies 1% Salary and Benefits 48% Purchased Goods & Services 28% Contribution to Reserve/Reserve Funds 15% Contribution to Capital Fund 4% 6

TOWNSHIP OF CENTRE WELLINGTON Tax Supported Operating Gross Revenue by Function 7

Operating Summary With and Actual Results Mayor and Council Actual Approved / Change $ % Revenues - - - - 0.0 % Expenses Total Revenues - - - - 0.0 % 5210 - Mayor and Council - Wages & Benefits 164,088 155,650 161,960 (2,128) -1.3 % 5225 - Mayor and Council - Conferences/Seminars/Training 36,000 13,953 36,000-0.0 % 5240 - Mayor and Council - Administration 19,800 13,763 18,700 (1,100) -5.6 % Total Expenses 219,888 183,367 216,660 (3,228) -1.5 % Net Mayor and Council 219,888 183,367 216,660 (3,228) -1.5 % Major Changes Impacting This 1. Decrease in wages and benefits is due to a reduction in the meetings attendance line item. 2. Elimination of pager costs and other minor expenditures accounts for the reduction in the administration budget. 8

Operating Summary With and Actual Results Office of the CAO The Chief Administrative Officer is responsible for the general management of all departments in the Township. The Office of the CAO also comprises the Human Resources and Economic Development functions, each of which has a separate budget. Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5210 - Office of the CAO - Wages & Benefits 238,513 238,915 243,300 4,787 2.0 % 5240 - Office of the CAO - Administration 15,640 10,186 15,590 (50) -0.3 % 5250 - Office of the CAO - Operations & Maintenance 2,000 1,476 1,500 (500) -25.0 % Total Expenses 256,153 250,577 260,390 4,237 1.7 % Net Office of the CAO 256,153 250,577 260,390 4,237 1.7 % Major Changes Impacting This 9

Operating Summary With and Actual Results Clerk's Department The Clerk's Department ensures the responsibilities of the Municipal Clerk are carried out in accordance with the statutes of Ontario and Township by-laws. The primary responsibility of the Clerk's Department is to provide administrative support to Council and Committees of Council. In addition, the Clerk's Department is responsible for freedom of information, records management, lottery and marriage licensing, cemetery administration, canine control, municipal elections and accessibility. Revenues Actual Approved / Change $ % 4140 - Clerk's Department - Clerk's Revenue (27,000) (25,530) (26,000) 1,000-3.7 % 4820 - Clerk's Department - Transfers from Reserves (1,500) (1,501) (1,500) - 0.0 % Expenses Total Revenues (28,500) (27,031) (27,500) 1,000-3.5 % 5210 - Clerk's Department - Wages & Benefits 330,219 347,540 340,923 10,705 3.2 % 5240 - Clerk's Department - Administration 22,895 18,335 20,695 (2,200) -9.6 % 5250 - Clerk's Department - Operations & Maintenance 1,500 1,501 1,500-0.0 % 5820 - Clerk's Department - Transfers to Reserves 26,500 26,500 18,000 (8,500) -32.1 % Total Expenses 381,114 393,876 381,118 5 0.0 % Net Clerk's Department 352,614 366,844 353,618 1,005 0.3 % Major Changes Impacting This 1. Decrease in budgeted office supplies and office furniture and equipment results in a decrease to the administration line item. 2. The election reserve balance will be sufficient to fund the 2014 anticipated election costs with contributions of $18,000 in the and 2014 budgets. 10

Operating Summary With and Actual Results Finance Department The Finance department's primary role is to manage the Township's financial resources in a fiscally responsible manner. The department's responsibilities include the receipt and expenditures of Township funds, maintaining the Township's accounting and other financial records, budget development, payroll and employee benefits administration, taxation billing and collection, year end financial reporting, and procurement. Revenues Actual Approved / Change $ % 4150 - Finance Department - Finance Revenue (84,800) (99,741) (84,100) 700-0.8 % Expenses Total Revenues (84,800) (99,741) (84,100) 700-0.8 % 5210 - Finance Department - Wages & Benefits 758,490 777,051 794,278 35,788 4.7 % 5240 - Finance Department - Administration 43,053 31,951 39,053 (4,000) -9.3 % 5250 - Finance Department - Operations & Maintenance 32,000 32,547 33,500 1,500 4.7 % Total Expenses 833,543 841,549 866,831 33,288 4.0 % Net Finance Department 748,743 741,809 782,731 33,988 4.5 % Major Changes Impacting This 1. The revenue line includes $3,000 of fees for bookkeeping services to be provided to Centre Wellington Communications Inc. in. This revenue increase is offset by the elimination of bid document fees as this information will be available online in. 2. The increase in wages and benefits is the result of job evaluation and pay equity studies that were undertaken in and movement in the grid for staff. 3. Decreases to the conferences, seminars and training, and office furniture and equipment budgets account for a reduction in the administration line. 11

Operating Summary With and Actual Results Information Technology and Services The Information Technology and Services (IT&S) Department ensures effective support for the strategic direction of Council and Senior Management by enabling improvements in the efficiency and effectiveness of service delivery. IT&S ensures the proper selection, implementation and support of technologies that enable the operating departments to improve their business processes, add value, and/or reduce cost. Actual Approved / Change $ % Revenues 4160 - Information Technology and Services - IT&S Revenue 4820 - Information Technology and Services - Transfers from Reserves (1,500) (10,709) (4,500) (3,000) 200.0 % (20,000) (20,000) - 20,000-100.0 % Total Revenues (21,500) (30,709) (4,500) 17,000-79.1 % Expenses 5210 - Information Technology and Services - Wages & Benefits 5240 - Information Technology and Services - Administration 5255 - Information Technology and Services - Corporate Support 5820 - Information Technology and Services - Transfers to Reserves 5860 - Information Technology and Services - Cost Recovery 495,063 490,514 511,667 16,604 3.4 % 18,550 12,748 15,950 (2,600) -14.0 % 275,900 245,900 253,600 (22,300) -8.1 % 88,000 88,000 88,000-0.0 % (28,000) (28,000) (20,000) 8,000-28.6 % Total Expenses 849,513 809,162 849,217 (296) 0.0 % Net Information Technology and Services 828,013 778,453 844,717 16,704 2.0 % Major Changes Impacting This 1. The revenue line includes $3,000 of fees for services to be provided by the IT&S department to Centre Wellington Communications Inc. in. 2. The transfer from the GIS reserve to the IT&S department is eliminated in the budget. 3. A decrease to the conference, seminars and training budget results in the reduction to the administration line. 4. The decrease in the corporate support line is mainly due to a $15,000 reduction from a switch to Centre Wellington Communications Inc. as the supplier of wide area network services for the Township. Further tax supported savings from the incorporation of Centre Wellington Communications Inc. are reflected in investment earnings in the "Other Revenues and Expenses" cost centre and in the revenue line in the Finance department. 5. Corporate support also includes a reduction in the provision for professional services required to maintain the SCADA system. 6. Transfers to reserves includes a $75,000 contribution to the IT&S equipment replacement reserve and a $13,000 contribution to the IT&S software replacement reserve. 7. Information Technology and Services department cost recovery represents the proportion of SCADA related expenditures that are recovered from the Environmental budget. 12

Operating Summary With and Actual Results Human Resources The Human Resources Manager reports directly to the Chief Administrative Officer and is responsible for the development, implementation and coordination of policies, programs and practices covering employment, recruitment and retention, orientation and training, labour/employee relations, compensation, organizational development, health and safety, worker s compensation, training and development, benefits and employee services for all management and employees. Negotiates salary, benefits and language for the Staff Association and Fire Associations agreements. Provides Council with information, research and recommendations on all human resource, employee relations and organizational issues and potential litigation. Ensures adherence to federal and provincial legislation i.e. Employment Standards Act, Human Rights Act, Worker s Safety and Insurance Act, Occupational Health and Safety Act, Pay Equity Act, Bill C-45 and employment components of the OADA. Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5210 - Human Resources - Wages & Benefits 114,877 116,574 135,723 20,845 18.1 % 5240 - Human Resources - Administration 10,550 5,351 9,400 (1,150) -10.9 % 5250 - Human Resources - Operations & Maintenance 25,500 21,785 25,000 (500) -2.0 % Total Expenses 150,927 143,710 170,123 19,195 12.7 % Net Human Resources 150,927 143,710 170,123 19,195 12.7 % Major Changes Impacting This 1. The increase in wages and benefits is the result of a job evaluation study that was undertaken in. 13

Operating Summary With and Actual Results General Administration Actual Approved / Change $ % Revenues 4170 - General Administration - General Government Revenue (4,000) (5,595) (4,500) (500) 12.5 % 4820 - General Administration - Transfers from Reserves (119,000) (97,923) (126,500) (7,500) 6.3 % Expenses Total Revenues (123,000) (103,517) (131,000) (8,000) 6.5 % 5220 - General Administration - Payroll O/H 25,000 18,139 28,000 3,000 12.0 % 5240 - General Administration - Administration 117,250 105,721 117,250-0.0 % 5250 - General Administration - Operations & Maintenance 406,050 388,035 425,550 19,500 4.8 % 5820 - General Administration - Transfers to Reserves 47,400 47,400 49,300 1,900 4.0 % 5860 - General Administration - Cost Recovery (637,100) (637,100) (652,300) (15,200) 2.4 % Total Expenses (41,400) (77,806) (32,200) 9,200-22.2 % Net General Administration (164,400) (181,323) (163,200) 1,200-0.7 % Major Changes Impacting This 1. General administration cost recovery represents the proportion of all General Government department net expenditures incurred for administering the Environmental Services operating budget and the Municipal FD Training Officer budget. 2. Transfers from reserves includes a $68,500 transfer from the WSIB reserve, a $28,000 transfer from the employee future benefits reserve, and a $30,000 transfer from the insurance claims reserve. Increased reserve transfers of $7,500 are necessary to offset anticipated increased WSIB expenditures of $4,500 and increased retiree benefit costs of $3,000. 3. Operations and maintenance includes an increase in insurance premiums charged to this cost centre and an increase in WSIB - Schedule 2 employer insurance costs. 4. Operations and maintenance also includes a $10,000 increase in estimated tax write offs in. Write offs are expected to increase in due to it being the first year of a new four year assessment cycle and there is currently a backlog of significant appeals by Township ratepayers at the Assessment Review Board. 5. Transfers to reserves includes a $28,000 transfer to the employee future benefits reserve and a $21,300 contribution to the WSIB reserve. 6. The increase in transfers to reserves is due to a $3,000 increase in the transfer to the Employee future benefits reserve. This increase is necessary to build up reserves required to meet estimated obligations calculated by the Township's actuarial consultant. This increase is offset by the elimination of GIS data reserve in (Contribution from this cost centre was $1,100 in ). 7. The increased payroll overhead line item is due to an expected increase in employee health benefit costs paid to eligible retired Township employees up to the age of 65. This increase is offset by a corresponding transfer from the employee future benefits reserve. 14

Operating Summary With and Actual Results Fire Department The Centre Wellington Fire Department is an essential service as deemed by the Ministry of Community Safety and Correctional Services. Under this umbrella is the branch of the Office of the Fire Marshal (OFM). The OFM creates the standards with which to govern how a Municipal Fire Department must operate and the minimum standards of Public Education, Fire Prevention/Fire Protection, Training, and Fire Investigation. Revenues Actual Approved / Change $ % 4205 - Fire Department - Fire Revenue (85,000) (84,495) (81,000) 4,000-4.7 % 4820 - Fire Department - Transfers from Reserves (21,160) (21,160) (21,160) - 0.0 % Expenses Total Revenues (106,160) (105,655) (102,160) 4,000-3.8 % 5210 - Fire Department - Wages & Benefits 1,070,525 987,680 1,069,261 (1,264) -0.1 % 5240 - Fire Department - Administration 40,550 33,250 39,600 (950) -2.3 % 5250 - Fire Department - Operations & Maintenance 33,750 32,669 34,600 850 2.5 % 5260 - Fire Department - Fleet Repair & Maintenance 65,150 83,970 69,800 4,650 7.1 % 5270 - Fire Department - Fergus Fire Station 50,483 43,216 52,883 2,400 4.8 % 5271 - Fire Department - Elora Fire Station 27,450 22,461 26,050 (1,400) -5.1 % 5800 - Fire Department - Other Expenses 1,500 - - (1,500) -100.0 % 5820 - Fire Department - Transfers to Reserves 170,600 170,600 260,000 89,400 52.4 % 5850 - Fire Department - Debt Payments 34,055 34,048 34,052 (3) 0.0 % 5860 - Fire Department - Cost Recovery (12,500) (12,504) (12,500) - 0.0 % Total Expenses 1,481,563 1,395,390 1,573,746 92,183 6.2 % Net Fire Department 1,375,403 1,289,735 1,471,586 96,183 7.0 % Major Changes Impacting This 1. Decrease in fire revenue is due to a trend towards less fees received for reports pertaining to motor vehicle accidents. 2. Decrease in wages and benefits is due to a reduction in the budgeted volunteer wages in and the impact of implementing the job evaluation study that was completed in. The reduction is offset by an increase in the insurance premiums paid on behalf of the volunteer firefighters. 3. Transfers to reserves includes an $80,000 contribution to the Fire equipment replacement reserve ($10,000 increase from ) and a $180,000 contribution to the Fire vehicle replacement reserve ($80,000 increase from ). This increase is offset by the elimination of GIS data reserve in (Contribution from this cost centre was $600 in ). 4. Debt payments and corresponding transfers from reserves for development charge recovery relate to the debt for the Fergus Fire Station expansion. 5. Fire department cost recovery represents the proportion of all Fire department expenditures incurred for administering the Municipal FD Training Officer budget. 15

Operating Summary With and Actual Results Municipal FD Training Officer This position is fully funded by the County of Wellington and managed by Centre Wellington Fire department. The Municipal Fire Department (FD) Training Officer function is to assist all County of Wellington Fire departments with their staff training needs. This position will prepare lesson plans and teaching plans as well as facilitate or provide Provincial fire service courses to County fire departments. Revenues Actual Approved / Change $ % 4207 - Municipal FD Training Officer - Revenue (140,000) (131,540) (140,000) - 0.0 % Expenses Total Revenues (140,000) (131,540) (140,000) - 0.0 % 5210 - Municipal FD Training Officer - Wages & Benefits 98,450 97,849 102,950 4,500 4.6 % 5240 - Municipal FD Training Officer - Administration 10,950 5,318 7,550 (3,400) -31.1 % 5250 - Municipal FD Training Officer - Operations & Maintenance 5260 - Municipal FD Training Officer - Fleet Repair & Maintenance 5820 - Municipal FD Training Officer - Transfers to Reserves 5860 - Municipal FD Training Officer - Cost Recovery Applied 1,100 45 1,100-0.0 % 5,500 4,323 4,400 (1,100) -20.0 % 5,000 5,000 5,000-0.0 % 19,000 19,004 19,000-0.0 % Total Expenses 140,000 131,540 140,000-0.0 % Net Municipal FD Training Officer - - - - 0.0 % Major Changes Impacting This 1. Cost recovery applied represents an estimate of the administration expenses and Fire department overhead costs allocated to the Municipal FD Training Officer department. 2. Wages and benefits increase is due to staff movement in the grid and an increase in estimated overtime for. 3. Decrease in administrative costs is due to minor reductions to various budgeted accounts that make up this line item. 4. The transfer to reserves is for the future replacement of the Municipal FD Training Officer's vehicle. 16

Operating Summary With and Actual Results Building Department The main role and responsibility of the Building and Development Services Department is to ensure that the building environment in which we all live, work and play is safe and healthy. This is accomplished through the administration and enforcement of various Provincial Regulations and Policies such as the Ontario Building Code Act, Planning Act, Water Resources Act and Heritage Act, as well as numerous municipal bylaws such as the Building, Zoning, Site Plan Development Control, Minimum Property and Occupancy Standards, Termite Control and Demolition Control Bylaws. The department also coordinates the maintenance and repair of several municipal buildings. Revenues Actual Approved / Change $ % 4210 - Building Department - Building Revenue (739,700) (997,239) (745,700) (6,000) 0.8 % Expenses Total Revenues (739,700) (997,239) (745,700) (6,000) 0.8 % 5210 - Building Department - Wages & Benefits 660,276 643,100 683,343 23,067 3.5 % 5240 - Building Department - Administration 34,703 21,484 31,003 (3,700) -10.7 % 5250 - Building Department - Operations & Maintenance 7,650 14,997 5,650 (2,000) -26.1 % 5260 - Building Department - Fleet Repair & Maintenance 15,600 16,405 12,500 (3,100) -19.9 % 5820 - Building Department - Transfers to Reserves 11,300 11,300 13,000 1,700 15.0 % Total Expenses 729,529 707,286 745,496 15,967 2.2 % Net Building Department (10,171) (289,953) (204) 9,967-98.0 % Major Changes Impacting This 1. Wages and benefits increase is due to staff grid movement and implementation of the job evaluation study that was completed in. 2. Decrease in administrative costs is mainly due to a reduction in the office furniture and equipment budget. 3. Decrease in operations and maintenance is due to a reduction in budgeted professional fees. The building dispute resolution reserve will be utilised in if the building department professional fees budget is exceeded in. 4. Fleet repairs and maintenance decrease is due to a decrease in insurance premiums for building department vehicles. 5. Transfers to reserves includes a $13,000 contribution to the building vehicle replacement reserve ($2,000 increase from ). This increase is offset by the elimination of GIS data reserve in (Contribution from this cost centre was $300 in ). 17

Operating Summary With and Actual Results Property Standards Committee The Property Standards Committee is a committee of citizen members appointed by the Municipal Council pursuant to the Ontario Building Code Act to hear any appeals of Orders to Comply issued pursuant to the Township s Property Standards By-law. This committee meets on an asneeded basis. Actual Approved / Change $ % Revenues - - - - 0.0 % Expenses Total Revenues - - - - 0.0 % 5240 - Property Standards Committee - Administration 450-450 - 0.0 % 5250 - Property Standards Committee - Operations & Maintenance 1,800 530 - (1,800) -100.0 % Total Expenses 2,250 530 450 (1,800) -80.0 % Net Property Standards Committee 2,250 530 450 (1,800) -80.0 % Major Changes Impacting This 1. Provincial inspectors are no longer required to provide inspection services. The operations and maintenance line has been reduced accordingly to reflect the change. 18

Operating Summary With and Actual Results Stray Animal Control Actual Approved / Change $ % Revenues 4225 - Stray Animal Control - Stray Animal Control Revenue (62,500) (65,187) (62,000) 500-0.8 % Total Revenues (62,500) (65,187) (62,000) 500-0.8 % Expenses 5250 - Stray Animal Control - Operations & Maintenance 50,650 33,867 42,500 (8,150) -16.1 % Total Expenses 50,650 33,867 42,500 (8,150) -16.1 % Net Stray Animal Control (11,850) (31,320) (19,500) (7,650) 64.6 % Major Changes Impacting This 1. Decrease in operations and maintenance is due to trending lower costs for canine control and board fee expenditures. 19

Operating Summary With and Actual Results Crossing Guards Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5210 - Crossing Guards - Wages & Benefits 51,100 50,223 52,800 1,700 3.3 % 5240 - Crossing Guards - Administration 500 - - (500) -100.0 % Total Expenses 51,600 50,223 52,800 1,200 2.3 % Net Crossing Guards 51,600 50,223 52,800 1,200 2.3 % Major Changes Impacting This 20

Operating Summary With and Actual Results Livestock Act Actual Approved / Change $ % Revenues 4235 - Livestock Act - Livestock Act Revenue (4,500) (3,927) (4,500) - 0.0 % Total Revenues (4,500) (3,927) (4,500) - 0.0 % Expenses 5250 - Livestock Act - Expenses 6,500 5,224 6,500-0.0 % Total Expenses 6,500 5,224 6,500-0.0 % Net Livestock Act 2,000 1,297 2,000-0.0 % Major Changes Impacting This 21

Operating Summary With and Actual Results Grand River Conservation Authority Actual Approved / Change $ % Revenues 4220 - Grand River Conservation Area - Special Levy - - (100,135) (100,135) 0.0 % Total Revenues - - (100,135) (100,135) 0.0 % Expenses 5250 - Grand River Conservation Authority - Capital & Operating Levy 124,598 124,596 100,135 (24,463) -19.6 % Total Expenses 124,598 124,596 100,135 (24,463) -19.6 % Net Grand River Conservation Authority 124,598 124,596 - (124,598) -100.0 % Major Changes Impacting This 1. The GRCA levy has been distributed to the Environmental Services budget and the tax supported budget based on the assessed value of properties connected to municipal services in. Properties not connected to municipal services will be assessed a special levy to cover the cost of the GRCA levy allocated to the tax supported budget. 2. The total levy assessed by the GRCA in is $282,548. 22

Operating Summary With and Actual Results Emergency Operations Centre Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5240 - Emergency Operations Centre - Expenses 4,400 3,242 4,400-0.0 % Total Expenses 4,400 3,242 4,400-0.0 % Net Emergency Operations Centre 4,400 3,242 4,400-0.0 % Major Changes Impacting This 23

Operating Summary With and Actual Results Protection to Persons and Property - Miscellaneous Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Protection to Persons and Property - Miscellaneous - Operations & Maintenance 800 1,024 800-0.0 % Total Expenses 800 1,024 800-0.0 % Net Protection to Persons and Property - Miscellaneous 800 1,024 800-0.0 % Major Changes Impacting This 24

Operating Summary With and Actual Results Transportation Services - Administration Transportation Services provide maintenance on the Municipal Right-of-Way for the Township. This includes all aspects involved in the maintenance and operation of the Municipality's road system such as signage, traffic lights, ditches, culverts, and bridges. Transportation Services also maintains Municipal trees, sidewalks, and boulevards. Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5210 - PW Administration - Wages & Benefits 486,485 504,915 517,598 31,113 6.4 % 5240 - PW Administration - Administration 54,853 49,713 56,353 1,500 2.7 % 5250 - PW Administration - Operations & Maintenance 238,400 246,988 303,200 64,800 27.2 % Total Expenses 779,738 801,615 877,151 97,413 12.5 % Net Transportation Services - Administration 779,738 801,615 877,151 97,413 12.5 % Major Changes Impacting This 1. Overall increase for the Transportation Services budget is $142,047 (3.37%). 2. Wages and benefits increase is due to the implementation of the job evaluation study completed in, an increase in the standby rate for and the restructuring of responsibilities for some positions within the department. 3. Approximately $70,000 of expenditures that were formerly allocated to the miscellaneous cost centre in Public Works has been allocated to the operations and maintenance line item. These costs are for machine time and hourly employees labour and benefit costs for attendance at conferences, training, meetings and supervision coverage when foreman are away. This increase is offset by a $6,000 decrease in insurance premiums for this cost centre in. 25

Operating Summary With and Actual Results Transportation Services - Operations Actual Approved / Change $ % Revenues 4310 - PW Operations - Public Works Revenue (503,500) (559,343) (501,500) 2,000-0.4 % 4820 - PW Operations - Transfers from Reserves (58,859) (286,562) (58,859) - 0.0 % Total Revenues (562,359) (845,905) (560,359) 2,000-0.4 % Expenses 5260 - PW Operations - Fleet Repair & Maintenance (390,550) (290,653) (456,560) (66,010) 16.9 % 5275 - PW Operations - Fergus Works Garage 45,300 47,517 46,500 1,200 2.6 % 5276 - PW Operations - Elora Works Garage 57,400 64,555 56,100 (1,300) -2.3 % 5277 - PW Operations - West Garafraxa Works Garage 29,000 30,110 30,400 1,400 4.8 % 5278 - PW Operations - Pilkington Works Garage 21,000 15,892 21,200 200 1.0 % 5305 - PW Operations - Bridges & Culverts 100,000 74,142 106,700 6,700 6.7 % 5308 - PW Operations - Grass Cutting/Weed Spray 80,000 78,786 101,400 21,400 26.8 % 5311 - PW Operations - Brush & Tree Removal 140,000 223,507 221,000 81,000 57.9 % 5314 - PW Operations - Tree Planting 18,000 12,387 19,000 1,000 5.6 % 5317 - PW Operations - Ditching 50,000 58,935 54,700 4,700 9.4 % 5320 - PW Operations - Curb/Gutter/Basin 40,000 28,158 38,600 (1,400) -3.5 % 5323 - PW Operations - Bituminous Pavement Patch 145,000 101,657 132,700 (12,300) -8.5 % 5326 - PW Operations - Crack Sealing and Asphalt Repair 25,000 30,979 25,000-0.0 % 5329 - PW Operations - Street Cleaning 85,000 96,649 79,300 (5,700) -6.7 % 5332 - PW Operations - Shoulder Maintenance 50,000 49,454 55,700 5,700 11.4 % 5334 - PW Operations - Road Patrol - - 34,400 34,400 0.0 % 5335 - PW Operations - Debris Pick Up 45,000 36,984 39,500 (5,500) -12.2 % 5338 - PW Operations - Leaf Pick Up 36,000 28,626 30,600 (5,400) -15.0 % 5341 - PW Operations - Grading 250,000 287,914 262,800 12,800 5.1 % 5344 - PW Operations - Dustlaying 250,000 281,708 294,000 44,000 17.6 % 5347 - PW Operations - Gravel Resurfacing 260,000 254,678 259,900 (100) 0.0 % 5350 - PW Operations - Snow Removal 90,000 5,465 84,000 (6,000) -6.7 % 5353 - PW Operations - Plowing, Sanding & Scarifying 985,000 685,144 989,400 4,400 0.4 % 26

Operating Summary With and Actual Results Transportation Services - Operations Actual Approved / Change $ % 5356 - PW Operations - Snow Fence/Culvert Thawing 5,000 4,433 5,900 900 18.0 % 5359 - PW Operations - Safety Devices 85,000 175,841 112,600 27,600 32.5 % 5362 - PW Operations - Street Lighting-Elora 108,000 108,949 108,000-0.0 % 5363 - PW Operations - Street Lighting-Fergus 306,000 307,753 295,000 (11,000) -3.6 % 5364 - PW Operations - Street Lighting-Rural 51,000 52,720 60,000 9,000 17.6 % 5370 - PW Operations - Municipal Parking Lots 15,000 1,688 12,700 (2,300) -15.3 % 5373 - PW Operations - Sidewalk Winter Maintenance 89,900 50,129 83,000 (6,900) -7.7 % 5374 - PW Operations - Sidewalk Cleaning 9,000 3,854 8,500 (500) -5.6 % 5375 - PW Operations - Sidewalk-Other 15,000 7,008 17,300 2,300 15.3 % 5379 - PW Operations - Line Painting 45,000 56,847 49,100 4,100 9.1 % 5382 - PW Operations - Storm Sewer 15,000 14,401 20,700 5,700 38.0 % 5385 - PW Operations - Storm Water Pond Maintenance 8,000 9,442 15,900 7,900 98.8 % 5387 - PW Operations - Municipal Drains 8,000 9,244 11,000 3,000 37.5 % 5389 - PW Operations - Snow Removal - Fergus County Roads 5391 - PW Operations - Snow Removal - Elora County Roads - (3,454) - - 0.0 % - 3,454 - - 0.0 % 5393 - PW Operations - Street Sweeping - County Roads - - - - 0.0 % 5396 - PW Operations - Miscellaneous 125,000 113,444 - (125,000) -100.0 % 5820 - PW Operations - Transfers to Reserves 436,700 439,575 460,000 23,300 5.3 % 5850 - PW Operations - Debt Payments 260,030 485,745 249,374 (10,656) -4.1 % Total Expenses 3,992,780 4,043,666 4,035,414 42,634 1.1 % Net Transportation Services - Operations 3,430,421 3,197,761 3,475,055 44,634 1.3 % Major Changes Impacting This 27

Operating Summary With and Actual Results 1. Decrease in fleet repair and maintenance is due an increase in machine time recovery as a result of certain capital projects that will be completed internally with the Township's machinery and equipment. This is partially offset by an increase in insurance premiums for the Public Works fleet and equipment. 2. Changes in street light expenditures result in an equivalent change in billings to residents benefitting from street lights in the urban centres and certain rural areas of Centre Wellington. 3. Plowing, sanding and scarifying, sidewalk winter maintenance, municipal parking lots, and snow removal budgets have been adjusted to the annualized five year average. 4. Brush and tree removal, dustlaying, and safety devices (traffic signal maintenance) line items have been increased as service levels for these cost centres are expected to remain at, or near, the levels. 5. $34,400 of expenditures that were formerly allocated to the miscellaneous cost centre in Public Works has been allocated to the road patrol line item. This is for hourly employees labour, benefit, and machine time costs associated with patrolling the Township roads. 6. Transfers to reserves includes a $30,000 contribution to the Public Works equipment replacement reserve ($5,000 increase from ) and a $430,000 contribution to the Public Works vehicle replacement reserve ($20,000 increase from ). This increase is offset by the elimination of GIS data reserve in (Contribution from this cost centre was $1,700 in ). 28

Operating Summary With and Actual Results Belsyde Cemetery Actual Approved / Change $ % Revenues 4405 - Belsyde Cemetery - Belsyde Cemetery Revenue (91,400) (109,399) (96,550) (5,150) 5.6 % 4820 - Belsyde Cemetery - Transfer from Reserves (2,000) - (2,000) - 0.0 % Total Revenues (93,400) (109,399) (98,550) (5,150) 5.5 % Expenses 5250 - Belsyde Cemetery - Operations & Maintenance 78,450 74,220 82,600 4,150 5.3 % 5820 - Belsyde Cemetery - Transfers to Reserves 9,405 5,463 9,550 145 1.5 % Total Expenses 87,855 79,683 92,150 4,295 4.9 % Net Belsyde Cemetery (5,545) (29,716) (6,400) (855) 15.4 % Major Changes Impacting This 1. Transfers to reserves represents 95% of columbarium niche sales which are transferred to the columbarium reserve for the purchase of another columbarium in the future. 2. ed revenue is consistent with annualized historical averages. 3. Operations and maintenance increase is mainly due to an increase in monument repairs and maintenance costs. 29

Operating Summary With and Actual Results Elora Cemetery Actual Approved / Change $ % Revenues 4409 - Elora Cemetery - Elora Cemetery Revenue (46,200) (37,987) (47,000) (800) 1.7 % Total Revenues (46,200) (37,987) (47,000) (800) 1.7 % Expenses 5250 - Elora Cemetery - Operations & Maintenance 57,950 58,324 61,300 3,350 5.8 % Total Expenses 57,950 58,324 61,300 3,350 5.8 % Net Elora Cemetery 11,750 20,337 14,300 2,550 21.7 % Major Changes Impacting This 1. ed revenue is consistent with annualized historical averages. 2. Operations and maintenance increase is mainly due to an increase in monument repairs and maintenance costs. 30

Operating Summary With and Actual Results Rural Cemeteries Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Rural Cemeteries - Operations & Maintenance 5,050 2,453 3,950 (1,100) -21.8 % Total Expenses 5,050 2,453 3,950 (1,100) -21.8 % Net Rural Cemeteries 5,050 2,453 3,950 (1,100) -21.8 % Major Changes Impacting This 31

Operating Summary With and Actual Results Other Health Services Actual Approved / Change $ % Revenues 4425 - Other Health Services - Health - Miscellaneous Revenue - (750) - - 0.0 % Total Revenues - (750) - - 0.0 % Expenses 5800 - Other Health Services - Physician Recruitment 26,500 20,613 26,500-0.0 % 5820 - Other Health Services - Transfers to Reserves - 4,705 - - 0.0 % Total Expenses 26,500 25,318 26,500-0.0 % Net Other Health Services 26,500 24,568 26,500-0.0 % Major Changes Impacting This 1. The physician recruitment budget of $20,000 remains the same in. The estimated cost of snow removal and lawn care at the Centre Wellington Community Medical Office (CWCMO) location is $6,500 in. 32

Operating Summary With and Actual Results Health and Safety Committee The Health and Safety Committee is a legislated requirement under the provincial Occupational Health & Safety Act and has certain contributions in relation to the Worker s Safety and Insurance Act and the Ministry of Labour. The Township of Centre Wellington Joint Health & Safety Committee promotes safety in the workplace and ensures that each employee is provided with the necessary equipment and training required to complete their prescribed duties in a safe and educated manner. The duties of the committee include, but are not limited to, the following: 1) establishing policies and procedures which will encourage the active participation of all employees in the prevention of accidents and the promotion of health and safety in the workplace; 2) providing up-to-date information, training, and assistance as required to ensure the regulations set out in the Occupational Health and Safety Act are adhered to and when possible exceeded; 3) identify situations that may be a source of danger or hazard to the workers and make recommendations to the employer for improvement; and 4) conduct monthly site inspections and hold monthly meetings to discuss matters pertaining to health and safety. Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5240 - Health and Safety Committee - Administration 7,700 4,055 7,700-0.0 % Total Expenses 7,700 4,055 7,700-0.0 % Net Health and Safety Committee 7,700 4,055 7,700-0.0 % Major Changes Impacting This 33

Operating Summary With and Actual Results Parks and Recreation Administration The Parks and Recreation Department works with community partners to provide a wide range of choice of open space, recreation and cultural opportunities. Our goal is to get and keep all residents active, provide social interaction, inspire life long learning, and instill community pride and cohesion. The Department manages the following facilities: Elora Community Centre, Centre Wellington Community Sportsplex, Belwood Hall, Fergus Grand Theatre, Victoria Park Seniors Centre, over 90 hectares of parks and open space, and trails. The Department also provides the following program services: aquatics, adapted aquatics, fitness, March Break and summer camps, public swim and skating programs, special event coordination, community guide and web site, and the online "programmable" registration system. Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5210 - Parks and Recreation Administration - Wages & Benefits 5240 - Parks and Recreation Administration - Administration 5250 - Parks and Recreation Administration - Operations & Maintenance 5260 - Parks and Recreation Administration - Fleet Repair & Maintenance 748,076 672,226 752,975 4,899 0.7 % 27,700 20,720 27,700-0.0 % 120,169 131,472 132,482 12,312 10.2 % 24,737 17,049 26,725 1,989 8.0 % Total Expenses 920,682 841,468 939,882 19,200 2.1 % Net Parks and Recreation Administration 920,682 841,468 939,882 19,200 2.1 % Major Changes Impacting This 1. Overall increase for the Parks and Recreation budget is $66,996 (2.87%). 2. Increase in operations and maintenance is due to a rise in customer service costs as a result of a pay equity study completed in, and an increase in the standby rate for. This increase is offset by a decrease in insurance premiums allocated to this cost centre. 34

Operating Summary With and Actual Results Centre Wellington Community Sportsplex The Sportsplex is located at 550 Belsyde Avenue and is comprised of a 200' by 85' ice pad with 1,200 seating, a 195' by 85' ice pad with 250 seating, lap pool, leisure pool with slide, whirlpool, fitness room, weight room, large banquet hall, meeting rooms, and the administration offices for the Parks & Recreation department. Actual Approved / Change $ % Revenues 4510 - Centre Wellington Community Sportsplex - CWCS Revenue 4514 - Centre Wellington Community Sportsplex - CWCS - Aquatic Centre Revenue 4520 - Centre Wellington Community Sportsplex - CWCS - Program Revenue - Fitness 4522 - Centre Wellington Community Sportsplex - CWCS - Program Revenue - Summer Program 4529 - Centre Wellington Community Sportsplex - CWCS - Program Revenue - March Break (915,900) (964,730) (936,400) (20,500) 2.2 % (446,200) (454,512) (451,900) (5,700) 1.3 % (17,500) (13,970) (12,000) 5,500-31.4 % (21,500) (23,639) (23,000) (1,500) 7.0 % (2,600) (2,691) (2,600) - 0.0 % Total Revenues (1,403,700) (1,459,541) (1,425,900) (22,200) 1.6 % Expenses 5510 - Centre Wellington Community Sportsplex - P&R Facilities: Operating Costs 5511 - Centre Wellington Community Sportsplex - P&R Facilities: Repairs & Maintenance 5512 - Centre Wellington Community Sportsplex - P&R Facilities: Concessions 5513 - Centre Wellington Community Sportsplex - P&R Facilities: Halls 5514 - Centre Wellington Community Sportsplex - P&R Facilities: Aquatic Centre 5516 - Centre Wellington Community Sportsplex - P&R Facilities: Grounds 5520 - Centre Wellington Community Sportsplex - P&R Fitness Program 5521 - Centre Wellington Community Sportsplex - P&R Weight Room 5522 - Centre Wellington Community Sportsplex - P&R Summer Program 513,903 486,707 524,703 10,800 2.1 % 542,840 588,646 544,545 1,705 0.3 % 142,534 143,295 146,999 4,465 3.1 % 2,000 2,517 2,000-0.0 % 543,422 559,873 559,922 16,501 3.0 % 84,382 83,198 84,761 378 0.4 % 17,482 17,145 21,508 4,026 23.0 % 34,539 35,989 30,761 (3,778) -10.9 % 21,602 20,270 21,918 316 1.5 % 35

Operating Summary With and Actual Results Centre Wellington Community Sportsplex The Sportsplex is located at 550 Belsyde Avenue and is comprised of a 200' by 85' ice pad with 1,200 seating, a 195' by 85' ice pad with 250 seating, lap pool, leisure pool with slide, whirlpool, fitness room, weight room, large banquet hall, meeting rooms, and the administration offices for the Parks & Recreation department. 5529 - Centre Wellington Community Sportsplex - P&R Programs - Other Actual Approved / Change $ % 3,500 2,697 3,900 400 11.4 % Total Expenses 1,906,205 1,940,337 1,941,017 34,812 1.8 % Net Centre Wellington Community Sportsplex 502,505 480,796 515,117 12,612 2.5 % Major Changes Impacting This 1. Increased labour costs and an aging pool that requires more repairs and maintenance result in the increase to the aquatic centre expense line item. 36

Operating Summary With and Actual Results Elora Community Centre The Elora Community Centre is located at 29 David Street and is comprised of a 185 by 85 ice pad with 900 capacity seating, meeting room, and medium size banquet hall. Revenues Actual Approved / Change $ % 4513 - Elora Community Centre - ECC Revenue (360,900) (356,090) (370,200) (9,300) 2.6 % Expenses 5510 - Elora Community Centre - P&R Facilities: Operating Costs 5511 - Elora Community Centre - P&R Facilities: Repairs & Maintenance 5512 - Elora Community Centre - P&R Facilities: Concessions Total Revenues (360,900) (356,090) (370,200) (9,300) 2.6 % 227,671 209,941 226,521 (1,150) -0.5 % 272,477 268,408 272,570 93 0.0 % 73,085 58,834 74,181 1,096 1.5 % 5513 - Elora Community Centre - P&R Facilities: Halls 1,500 1,810 1,500-0.0 % Total Expenses 574,733 538,994 574,772 39 0.0 % Net Elora Community Centre 213,833 182,904 204,572 (9,261) -4.3 % Major Changes Impacting This 37

Operating Summary With and Actual Results Belwood Hall Belwood Hall is a rural community hall with a small banquet hall, meeting room and small kitchen. It is located in the community of Belwood adjacent to Lake Belwood. Revenues Actual Approved / Change $ % 4516 - Belwood Hall - Belwood Hall Revenue (6,000) (7,635) (6,500) (500) 8.3 % Expenses Total Revenues (6,000) (7,635) (6,500) (500) 8.3 % 5510 - Belwood Hall - P&R Facilities: Operating Costs 18,861 19,330 19,074 212 1.1 % Total Expenses 18,861 19,330 19,074 212 1.1 % Net Belwood Hall 12,861 11,695 12,574 (288) -2.2 % Major Changes Impacting This 38

Operating Summary With and Actual Results Belwood Ball Diamond Softball diamond in community of Belwood with full field lighting, bleachers and gravel parking lot. Small winter ice rink operated in park by local volunteers. Revenues Actual Approved / Change $ % 4538 - Belwood Ball Diamond - Ball Diamond Revenue (1,800) (1,246) (1,500) 300-16.7 % Expenses Total Revenues (1,800) (1,246) (1,500) 300-16.7 % 5250 - Belwood Ball Diamond - Operations & Maintenance 6,580 4,301 5,568 (1,012) -15.4 % Total Expenses 6,580 4,301 5,568 (1,012) -15.4 % Net Belwood Ball Diamond 4,780 3,055 4,068 (712) -14.9 % 1. reduced for utility costs at the Belwood ball diamond in. Major Changes Impacting This 39

Operating Summary With and Actual Results Bissel Park The park is the site of an old foundry and recently Township Council approved a new master plan for the park which will include an outdoor multiuse performing and ice rink facility, boardwalk, trails, gardens, upgraded parking lot, and natural areas. Revenues Actual Approved / Change $ % 4541 - Bissel Park - Bissel Park Revenue (1,200) (1,370) (1,200) - 0.0 % Expenses Total Revenues (1,200) (1,370) (1,200) - 0.0 % 5250 - Bissel Park - Operations & Maintenance 11,111 11,172 10,824 (288) -2.6 % Total Expenses 11,111 11,172 10,824 (288) -2.6 % Net Bissel Park 9,911 9,802 9,624 (288) -2.9 % Major Changes Impacting This 40

Operating Summary With and Actual Results CWCS Ball Diamond Located behind the Sportsplex, this hard ball diamond provides a large fenced in playing field with lights and players benches. Actual Approved / Change $ % Revenues 4535 - CWCS Ball Diamond - CWCS - Ball Diamond Revenue (1,000) (753) (800) 200-20.0 % Total Revenues (1,000) (753) (800) 200-20.0 % Expenses 5250 - CWCS Ball Diamond - Operations & Maintenance 4,705 3,752 4,752 47 1.0 % Total Expenses 4,705 3,752 4,752 47 1.0 % Net CWCS Ball Diamond 3,705 2,999 3,952 247 6.7 % Major Changes Impacting This 41

Operating Summary With and Actual Results ECC Ball Diamond Located adjacent to the Elora Community Centre the two lit and fenced softball fields provide opportunities for children, youth and adults. Actual Approved / Change $ % Revenues 4526 - ECC Ball Diamond - Ball Diamond Revenue (9,850) (8,566) (9,500) 350-3.6 % Total Revenues (9,850) (8,566) (9,500) 350-3.6 % Expenses 5250 - ECC Ball Diamond - Operations & Maintenance 18,143 16,623 18,329 187 1.0 % Total Expenses 18,143 16,623 18,329 187 1.0 % Net ECC Ball Diamond 8,293 8,057 8,829 537 6.5 % Major Changes Impacting This 42

Operating Summary With and Actual Results Tower Street Tennis Courts Three colour coated courts with lights are owned by the Township but operated and maintained through a partnership with the Fergus Tennis Club. Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Tower Street Tennis Courts - Operations & Maintenance 1,760 1,369 1,798 38 2.1 % Total Expenses 1,760 1,369 1,798 38 2.1 % Net Tower Street Tennis Courts 1,760 1,369 1,798 38 2.1 % Major Changes Impacting This 43

Operating Summary With and Actual Results Tye Park Community park with one regular sized lit softball field and two small children s softball fields. Includes a small washroom and concession stand. Fields are operated and maintained in partnership with Centre Wellington Softball Association. Revenues Actual Approved / Change $ % 4526 - Tye Park - Tye Park Revenue (650) (1,883) (1,800) (1,150) 176.9 % Expenses Total Revenues (650) (1,883) (1,800) (1,150) 176.9 % 5250 - Tye Park - Operations & Maintenance 10,010 12,398 11,989 1,979 19.8 % Total Expenses 10,010 12,398 11,989 1,979 19.8 % Net Tye Park 9,360 10,515 10,189 829 8.9 % Major Changes Impacting This 1. An increase in baseball use has resulted in an increase in costs associated with maintaining the ball diamond. 44

Operating Summary With and Actual Results Victoria Park (Fergus) This community park is home to 1 lit full sized irrigated soccer field, 1 - ½ lit full sized soccer field, and 1 medium sized soccer field, parking lot, play equipment, the Victoria Parks Seniors Centre, and the Highland Rugby Clubhouse. Revenues Actual Approved / Change $ % 4523 - Victoria Park (Fergus) - Victoria Park Revenue (5,500) (6,093) (6,000) (500) 9.1 % Expenses Total Revenues (5,500) (6,093) (6,000) (500) 9.1 % 5250 - Victoria Park (Fergus) - Operations & Maintenance 36,923 40,374 41,166 4,243 11.5 % Total Expenses 36,923 40,374 41,166 4,243 11.5 % Net Victoria Park (Fergus) 31,423 34,281 35,166 3,743 11.9 % Major Changes Impacting This 1. Due to capital projects related to irrigating south and west fields of Victoria Park and completing lighting of this location, budgeted amounts for hydro and water costs have increased for. 45

Operating Summary With and Actual Results South Ridge Park South Ridge Park is a 4.25 hectare (10.5 acre) new active park which will be maintained by the Township starting in. It includes 1 full size irrigated soccer field, 2 mini irrigated soccer fields, trailing, large noise attenuation berm, and landscaping. Revenues Actual Approved / Change $ % 4530 - South Ridge Park - South Ridge Park Revenue (2,500) (2,761) (2,800) (300) 12.0 % Expenses Total Revenues (2,500) (2,761) (2,800) (300) 12.0 % 5250 - South Ridge Park - Operations & Maintenance 29,227 21,403 24,043 (5,184) -17.7 % Total Expenses 29,227 21,403 24,043 (5,184) -17.7 % Net South Ridge Park 26,727 18,642 21,243 (5,484) -20.5 % Major Changes Impacting This 1. Utility costs at South Ridge Park for maintaining the soccer fields are not as high as originally anticipated, as a result the utilities budget has been reduced. 46

Operating Summary With and Actual Results Strathallan Park Actual Approved / Change $ % Revenues 4531 - Strathallan Park - Strathallan Park Revenue (800) (966) (1,000) (200) 25.0 % Total Revenues (800) (966) (1,000) (200) 25.0 % Expenses 5250 - Strathallan Park - Operations & Maintenance 5,330 6,971 7,852 2,522 47.3 % Total Expenses 5,330 6,971 7,852 2,522 47.3 % Net Strathallan Park 4,530 6,005 6,852 2,322 51.3 % 1. This park was identified as a separate cost centre in the. Major Changes Impacting This 47

Operating Summary With and Actual Results St. Mary's School Park Actual Approved / Change $ % Revenues 4542 - St. Mary's School Park - St. Mary's School Park Revenue (800) (966) (1,000) (200) 25.0 % Total Revenues (800) (966) (1,000) (200) 25.0 % Expenses 5250 - St. Mary's School Park - Operations & Maintenance 5,130 4,274 6,502 1,372 26.8 % Total Expenses 5,130 4,274 6,502 1,372 26.8 % Net St. Mary's School Park 4,330 3,308 5,502 1,172 27.1 % 1. This park was identified as a separate cost centre in the. Major Changes Impacting This 48

Operating Summary With and Actual Results Passive Parks A variety of passive parks are spread throughout Centre Wellington. Many parks include natural areas, river front open space, trails, and areas for socialization. Revenues Actual Approved / Change $ % 4550 - Passive Parks - Passive Parks Revenue (3,500) (22,831) (3,500) - 0.0 % Expenses Total Revenues (3,500) (22,831) (3,500) - 0.0 % 5250 - Passive Parks - Operations & Maintenance 89,986 95,189 110,235 20,249 22.5 % 5820 - Passive Parks - Transfers to Reserves - 17,566 - - 0.0 % Total Expenses 89,986 112,755 110,235 20,249 22.5 % Net Passive Parks 86,486 89,924 106,735 20,249 23.4 % Major Changes Impacting This 1.Increase is due to additional amounts budgeted for utility costs and labour and machine time costs to maintain the passive parks. 49

Operating Summary With and Actual Results Parks - General Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Parks - General - Operations & Maintenance 9,000 6,776 8,000 (1,000) -11.1 % Total Expenses 9,000 6,776 8,000 (1,000) -11.1 % Net Parks - General 9,000 6,776 8,000 (1,000) -11.1 % Major Changes Impacting This 50

Operating Summary With and Actual Results Greenhouses Located at the Centre Wellington Community Sportsplex the two poly greenhouses are home base for the Township s horticultural operations. Our Horticulturist grows the various annuals, hanging baskets, and prepares plant material for the many planting displays throughout the community including the two downtowns. Groups like the Fergus Horticultural Society and Elora Horticultural Society assist in maintaining the many horticultural planting beds throughout the community. Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Greenhouses - Operations & Maintenance 26,691 38,277 26,870 179 0.7 % Total Expenses 26,691 38,277 26,870 179 0.7 % Net Greenhouses 26,691 38,277 26,870 179 0.7 % Major Changes Impacting This 51

Operating Summary With and Actual Results Parks and Recreation - Other Expenditures These expenditures fund the debt payments for the Centre Wellington Community Sportsplex and the Department's replacement reserve funds. Actual Approved / Change $ % Revenues 4820 - Parks and Recreation - Other Expenditures - Transfers from Reserves (286,014) (286,014) (286,014) - 0.0 % Total Revenues (286,014) (286,014) (286,014) - 0.0 % Expenses 5820 - Parks and Recreation - Other Expenditures - Transfers to Reserves 5850 - Parks and Recreation - Other Expenditures - Debt Payments 161,100 162,996 184,000 22,900 14.2 % 581,605 581,398 581,605-0.0 % Total Expenses 742,705 744,394 765,605 22,900 3.1 % Net Parks and Recreation - Other Expenditures 456,691 458,380 479,591 22,900 5.0 % Major Changes Impacting This 1. $284,800 of transfers from the Parks and Recreation development charges reserve in to cover the growth component of the debt payments on the Centre Wellington Community Sportsplex facility. 2. Transfers to reserves includes a $114,000 contribution to the P&R facilities replacement reserve ($9,000 increase from ), a $45,000 contribution to the P&R parks equipment replacement reserve ($10,000 increase from ), and a $25,000 contribution to the P&R vehicle replacement reserve ($5,000 increase from ). This increase is offset by the elimination of the GIS data reserve in (Contribution from this cost centre was $1,100 in ). 52

Operating Summary With and Actual Results Victoria Park Seniors Centre The Parks and Recreation Department is responsible for the management and operations of the Victoria Park Seniors Centre located at 150 Albert Street West in Fergus. The facility provides a home for a variety of programs and services for seniors in the community including fitness programs, computer training, line dancing, cards, trips, billiards, darts, a foot care clinic, and lunch program to name only a few. the facility is assisted in the operations through many senior volunteers and is supported by the Victoria Park Advisory Committee. Actual Approved / Change $ % Revenues 4760 - Victoria Park Seniors Centre - Victoria Park Seniors Centre Revenue 4820 - Victoria Park Seniors Centre - Transfer from Reserves (163,950) (221,526) (170,000) (6,050) 3.7 % (4,000) (4,000) (4,000) - 0.0 % Expenses Total Revenues (167,950) (225,526) (174,000) (6,050) 3.6 % 5210 - Victoria Park Seniors Centre - Wages & Benefits 174,919 176,070 178,848 3,929 2.2 % 5240 - Victoria Park Seniors Centre - Administration 13,425 13,893 12,025 (1,400) -10.4 % 5250 - Victoria Park Seniors Centre - Operations & Maintenance 56,600 53,803 60,750 4,150 7.3 % 5701 - Victoria Park Seniors Centre - VPC-Programs 66,500 116,369 68,350 1,850 2.8 % 5820 - Victoria Park Seniors Centre - Transfers to Reserves 29,450 32,556 28,830 (620) -2.1 % Total Expenses 340,894 392,690 348,803 7,909 2.3 % Net Victoria Park Seniors Centre 172,944 167,164 174,803 1,859 1.1 % Major Changes Impacting This 1. Increased revenues are partially due to a $2,700 increase in the subsidy expected from the Province in. 2. Increase in program costs are offset by an increase in program revenues. 3. Increase in the operations and maintenance line is due to caretaking charges at the Rugby Club building. 4. The transfer to reserves is a function of the expected net surplus from programs at the Seniors Centre. These reserve funds are set aside for the purchase/repair of furniture or equipment at the Centre and are to be utilized based on the recommendations of the Victoria Park Advisory Committee. 53

Operating Summary With and Actual Results Heritage Centre Wellington Heritage Centre Wellington is a committee of citizen members appointed by the Municipal Council to advise Council on all matters concerning heritage pursuant to the Ontario Heritage Act including recommendations on the Designation of Historical of Cultural significance properties, the creation of Heritage Cultural Districts and the issuance of Heritage and Demolition Control Permits. This committee generally meets on a monthly basis. Revenues Actual Approved / Change $ % 4755 - Heritage Centre Wellington - Heritage Revenue (600) (2,275) (600) - 0.0 % Expenses Total Revenues (600) (2,275) (600) - 0.0 % 5210 - Heritage Centre Wellington - Wages & Benefits 4,950 - - (4,950) -100.0 % 5240 - Heritage Centre Wellington - Administration 1,880 87 1,850 (30) -1.6 % 5250 - Heritage Centre Wellington - Operations & Maintenance 10,100 6,377 10,100-0.0 % 5820 - Heritage Centre Wellington - Transfers to Reserves 4,000 4,000 4,000-0.0 % Total Expenses 20,930 10,464 15,950 (4,980) -23.8 % Net Heritage Centre Wellington 20,330 8,189 15,350 (4,980) -24.5 % Major Changes Impacting This 1. The Heritage budget does not include the employment of a student to assist the Heritage Committee. 2. Transfers to reserves includes transfers to the Heritage District Designation reserve ($2,500), the Heritage Plaque reserve ($1,000) and the Heritage CRB reserve ($500). 54

Operating Summary With and Actual Results Fergus Weigh Scale Building Actual Approved / Change $ % Revenues - - - - 0.0 % Expenses Total Revenues - - - - 0.0 % 5210 - Fergus Weigh Scale Building - Wages & Benefits 3,886 3,722 3,888 3 0.1 % 5250 - Fergus Weigh Scale Building - Operations & Maintenance 6,800 4,881 7,300 500 7.4 % Total Expenses 10,686 8,603 11,188 503 4.7 % Net Fergus Weigh Scale Building 10,686 8,603 11,188 503 4.7 % Major Changes Impacting This 55

Operating Summary With and Actual Results Fergus Downtown The Township's Public Works and Parks & Recreation departments provide a variety of services to support the beautification of the downtown. These services include litter pickup, installation and removal of banners, installation and removal of seasonal concrete planters and hanging baskets, maintenance and watering of hanging baskets. The Fergus Horticultural Society maintains the various horticultural gardens in the downtown including Templin Gardens. Excluded from this budget, but managed by the Township Public Works Department, is snow plowing of downtown sidewalks/streets/parking lots, and street sweeping. The growing of bedding plants and hanging baskets is managed by the Parks & Recreation Department. Centre Wellington Hydro installs seasonal lighting as required. Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Fergus Downtown - Operations & Maintenance 28,500 29,555 32,250 3,750 13.2 % Total Expenses 28,500 29,555 32,250 3,750 13.2 % Net Fergus Downtown 28,500 29,555 32,250 3,750 13.2 % Major Changes Impacting This 1. increased to reflect rising labour, benefits, and materials costs to maintain the downtown area. 56

Operating Summary With and Actual Results Elora Public Washrooms Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Elora Public Washrooms - Operations & Maintenance 4,300 3,402 4,350 50 1.2 % Total Expenses 4,300 3,402 4,350 50 1.2 % Net Elora Public Washrooms 4,300 3,402 4,350 50 1.2 % 1. The Elora public washroom is located at 9 East Mill Street. Major Changes Impacting This 57

Operating Summary With and Actual Results Elora Downtown The Township's Public Works and Parks & Recreation departments provide a variety of services to support the beautification of the downtown. These services include litter pickup, installation and removal of seasonal concrete planters and hanging baskets, mulching of ground planting beds, and maintenance and watering of planting beds and hanging baskets. Excluded from this budget, but managed by the Township Public Works Department, is snow plowing of downtown sidewalks/streets/parking lots, street sweeping, and installation of seasonal banners and lights/decorations. The growing of bedding plants and hanging baskets is managed by the Parks & Recreation Department Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Elora Downtown - Operations & Maintenance 38,400 49,350 53,500 15,100 39.3 % Total Expenses 38,400 49,350 53,500 15,100 39.3 % Net Elora Downtown 38,400 49,350 53,500 15,100 39.3 % Major Changes Impacting This 1. increased to reflect rising labour, benefits, and material costs to maintain the downtown area and the maintenance of the development on the Northwest corner of Metcalfe and Mill St. in Elora that was completed in. 58

Operating Summary With and Actual Results Grants to Community Groups - Specific Annual Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Grants to Community Groups - Specific Annual - Grants 23,300 23,275 20,100 (3,200) -13.7 % Total Expenses 23,300 23,275 20,100 (3,200) -13.7 % Net Grants to Community Groups - Specific Annual 23,300 23,275 20,100 (3,200) -13.7 % Major Changes Impacting This 1. Total grants budgeted for community groups in the is $52,000 which represents a $3,000 (5.5%) decrease from. The reduction is due to the reallocation of two specific annual grant recipients to the public relations budget in the General Administration cost centre. 59

Operating Summary With and Actual Results Grants to Community Groups - Performing/Visual Arts Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Grants to Community Groups - Performing/Visual Arts - Grants 14,500 14,500 9,000 (5,500) -37.9 % Total Expenses 14,500 14,500 9,000 (5,500) -37.9 % Net Grants to Community Groups - Performing/Visual Arts 14,500 14,500 9,000 (5,500) -37.9 % Major Changes Impacting This 60

Operating Summary With and Actual Results Grants to Community Groups - Special Events Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Grants to Community Groups - Special Events - Grants 4,000 4,000 10,000 6,000 150.0 % Total Expenses 4,000 4,000 10,000 6,000 150.0 % Net Grants to Community Groups - Special Events 4,000 4,000 10,000 6,000 150.0 % Major Changes Impacting This 61

Operating Summary With and Actual Results Grants to Community Groups - Social/Environmental Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Grants to Community Groups - Social & Environmental - Grants 5800 - Grants to Community Groups - Provision for Emergency Relief 12,000 12,000 1,212 (10,788) -89.9 % 1,200-11,688 10,488 874.0 % Total Expenses 13,200 12,000 12,900 (300) -2.3 % Net Grants to Community Groups - Social/Environmental 13,200 12,000 12,900 (300) -2.3 % Major Changes Impacting This 62

Operating Summary With and Actual Results Social - Other Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5820 - Social - Other - Transfers to Reserves 1,000 1,000 1,000-0.0 % Total Expenses 1,000 1,000 1,000-0.0 % Net Social - Other 1,000 1,000 1,000-0.0 % Major Changes Impacting This 1. Transfer to a reserve for future repairs to cenotaphs in Centre Wellington. 63

Operating Summary With and Actual Results Fergus Grand Theatre The Parks & Recreation Department is responsible for the management and operations of the Fergus Grand Theatre located at 244 St. Andrew Street West (downtown Fergus). The facility provides a home for a variety of cultural groups to showcase their talents in plays, music, comedy, special events, etc. The facility was 80 years old in 2008. Actual Approved / Change $ % Revenues 4610 - Fergus Grand Theatre - Fergus Grand Theatre Revenue (54,500) (48,465) (55,500) (1,000) 1.8 % Total Revenues (54,500) (48,465) (55,500) (1,000) 1.8 % Expenses 5210 - Fergus Grand Theatre - Wages & Benefits 72,395 66,037 71,423 (972) -1.3 % 5240 - Fergus Grand Theatre - Administration 8,630 5,218 7,400 (1,230) -14.3 % 5250 - Fergus Grand Theatre - Operations & Maintenance 27,700 28,056 31,150 3,450 12.5 % 5820 - Fergus Grand Theatre - Transfers to Reserves 4,000 4,088 3,500 (500) -12.5 % Total Expenses 112,725 103,399 113,473 748 0.7 % Net Fergus Grand Theatre 58,225 54,933 57,973 (252) -0.4 % Major Changes Impacting This 1. Decrease in allocated hourly Parks and Recreation staff time to maintain the theatre in results in a decrease in the wages and benefits line. 2. Increase in operations and maintenance is due to a $2,200 increase in estimated utility costs and a $1,000 increase in caretaking costs. 3. Transfers to reserves represents a transfer to the repairs and maintenance reserve for the Fergus Grand Theatre. This transfer is funded from user fees and is incorporated into the Township's Fees and Charges Bylaw annually. 64

Operating Summary With and Actual Results Celebrations Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5250 - Canada Day Celebrations - Expenses 16,750 16,910 16,750-0.0 % 5800 - Victoria Day Celebrations - Expenses 3,000 3,000 3,000-0.0 % Total Expenses 19,750 19,910 19,750-0.0 % Net Celebrations 19,750 19,910 19,750-0.0 % Major Changes Impacting This 65

Operating Summary With and Actual Results Planning Department The Planning Department is responsible for both short term and long range community planning within the Township. Long range planning involves the preparation of a new Municipal Official Plan and Zoning Bylaw. Short term planning includes the processing of Official Plan and Zoning Bylaw amendments, site plan approvals, and plans of subdivision. Revenues Actual Approved / Change $ % 4810 - Planning Department - Planning Revenue (90,000) (116,290) (90,000) - 0.0 % 4820 - Planning Department - Transfers from Reserves - (11,820) (8,235) (8,235) 0.0 % Expenses Total Revenues (90,000) (128,110) (98,235) (8,235) 9.2 % 5210 - Planning Department - Wages & Benefits 289,816 295,846 300,284 10,468 3.6 % 5240 - Planning Department - Administration 6,800 3,601 6,500 (300) -4.4 % 5250 - Planning Department - Operations & Maintenance 17,500 16,549 15,000 (2,500) -14.3 % 5820 - Planning Department - Transfers to Reserves 200 200 - (200) -100.0 % 5850 - Planning Department - Debt Payments - 8,235 8,235 8,235 0.0 % Total Expenses 314,316 324,431 330,019 15,703 5.0 % Net Planning Department 224,316 196,322 231,784 7,468 3.3 % Major Changes Impacting This 1. Planning revenue is budgeted based on a five year annualized average. 2. Transfers from reserves are development charges transferred to cover the growth portion of the debt payments for completing Phase I of a subwatershed study in. 3. Increase in wages and benefits is due to the implementation of the job evaluation study that was completed in. 4. Decrease in operations and maintenance is due to a reduction in estimated consulting expenses in. 5. Reduction in transfers to reserves is due to the elimination of the GIS data reserve in (contribution from this cost centre was $200 in ). 66

Operating Summary With and Actual Results Economic Development The role and function of the Economic Development Department is to cultivate business opportunity and ensure that sufficient jobs are created and retained to enable residents the opportunity to live and work in Centre Wellington. It is to ensure that there is a reasonable balance between the commercial/industrial and the residential assessment and tax base. Whenever possible work towards diversifying the economic base by encouraging new investment and fostering business growth. Increase tourism activity and spending in the community using information, promotion, current infrastructure and new developments. The department is responsible for marketing and promotion of the Township, tourism, businesses, and related organizations. Under the brand of Elora & Fergus Tourism, the department works collaboratively on a local, county wide, regional, and provincial level. Actual Approved / Change $ % Revenues 4830 - Economic Development - Economic Development Revenue (132,900) (115,517) (2,400) 130,500-98.2 % Expenses Total Revenues (132,900) (115,517) (2,400) 130,500-98.2 % 5210 - Economic Development - Wages & Benefits 292,104 229,501 303,898 11,793 4.0 % 5240 - Economic Development - Administration 82,083 81,245 73,783 (8,300) -10.1 % 5250 - Economic Development - Operations & Maintenance 157,500 168,462 76,650 (80,850) -51.3 % 5820 - Economic Development - Transfers to Reserves 33,500 20,100 - (33,500) -100.0 % Total Expenses 565,187 499,308 454,331 (110,857) -19.6 % Net Economic Development 432,287 383,791 451,931 19,643 4.5 % Major Changes Impacting This 1. The Economic Development budget for revenue includes expected rent from the Elora BIA at 9 Mill Street East in Elora. 2. Revenue in included the following Economic Development initiatives that ended in and result in the $130,500 budget change: - $7,000 for two Provincial grant funded initiatives. Expenditures associated with these grant funded projects were included in the administration and operations and maintenance line items. - $90,000 to be received from various partners for the printing and distribution of the Visitor Guide. $100,000 of costs associated with the Visitor Guide were budgeted under the operations and maintenance line item. - $33,500 for the rental of industrial park space in Fergus with a corresponding transfer of the revenue to the land sale reserve. 3. Increase in wages and benefits is due to the implementation of pay equity and job evaluation studies that were completed in. 4. Decrease in the administration line is due to budget reductions to conferences, seminars and training, office supplies, mileage, and office furniture and equipment accounts. 5. Tourism and graphic design costs included in the operations and maintenance line have increased as there are no grant or partnership opportunities currently available to leverage. 67

Operating Summary With and Actual Results Committee of Adjustment The Committee of Adjustment is a committee of citizen members appointed by the Municipal Council pursuant to the Ontario Planning Act to make decisions on requested minor variances to the Municipal Zoning By-law, and to allow alterations to legal nonconforming uses and noncomplying buildings and properties. This committee generally meets on a monthly basis (or as required). Actual Approved / Change $ % Revenues 4825 - Committee of Adjustment - Committee of Adjustment Revenue (11,000) (8,149) (11,000) - 0.0 % Total Revenues (11,000) (8,149) (11,000) - 0.0 % Expenses 5210 - Committe of Adjustment - Wages & Benefits 2,600 1,939 2,600-0.0 % 5240 - Committe of Adjustment - Administration 3,400 1,200 3,350 (50) -1.5 % Total Expenses 6,000 3,139 5,950 (50) -0.8 % Net Committee of Adjustment (5,000) (5,010) (5,050) (50) 1.0 % Major Changes Impacting This 68

Operating Summary With and Actual Results Tile Drain Loans Actual Approved / Change $ % Revenues 4040 - Tile Drain Loans - Debt Repayments (22,500) (31,897) (22,525) (25) 0.1 % Total Revenues (22,500) (31,897) (22,525) (25) 0.1 % Expenses 5850 - Tile Drain Loans - Debt Payments 22,500 31,897 22,525 25 0.1 % Total Expenses 22,500 31,897 22,525 25 0.1 % Net Tile Drain Loans - - - - 0.0 % 1. Tile drain loans are fully recovered by the Township. Major Changes Impacting This 69

Operating Summary With and Actual Results Contribution to Capital Fund Actual Approved / Change $ % Revenues - - - - 0.0 % Total Revenues - - - - 0.0 % Expenses 5800 - Contribution to Capital Fund 700,500 700,500 700,500-0.0 % Total Expenses 700,500 700,500 700,500-0.0 % Net Contribution to Capital Fund 700,500 700,500 700,500-0.0 % Major Changes Impacting This 70

Operating Summary With and Actual Results Taxation - Township Purposes Actual Approved / Change $ % Revenues 4030 - Taxation - Township Purposes - Regular Taxation (9,727,950) (9,727,953) (10,032,781) (304,831) 3.1 % 4035 - Taxation - Township Purposes - Supp/Omits (135,000) (106,886) (135,000) - 0.0 % Total Revenues (9,862,950) (9,834,839) (10,167,781) (304,831) 3.1 % Expenses - - - - 0.0 % Total Expenses - - - - 0.0 % Net Taxation - Township Purposes (9,862,950) (9,834,839) (10,167,781) (304,831) 3.1 % Major Changes Impacting This 1. Assessment growth of 1.00% in. Tax Levy change is 2.11%. 71

Operating Summary With and Actual Results Taxation - Payments in Lieu The Provincial and Federal Governments provide payments in lieu of taxation for Provincially and Federally owned properties. Actual Approved / Change $ % Revenues 4055 - Taxation - Payments in Lieu - PIL's (166,900) (170,568) (172,100) (5,200) 3.1 % Total Revenues (166,900) (170,568) (172,100) (5,200) 3.1 % Expenses - - - - 0.0 % Total Expenses - - - - 0.0 % Net Taxation - Payments in Lieu (166,900) (170,568) (172,100) (5,200) 3.1 % Major Changes Impacting This 72

Operating Summary With and Actual Results Fergus BIA Actual Approved / Change $ % Revenues 4045 - Fergus BIA - Fergus BIA Levy (65,000) (66,204) (65,000) - 0.0 % Total Revenues (65,000) (66,204) (65,000) - 0.0 % Expenses 5250 - Fergus BIA - Levy 65,000 66,203 65,000-0.0 % Total Expenses 65,000 66,203 65,000-0.0 % Net Fergus BIA - (1) - - 0.0 % 1. No change in the Fergus BIA levy for. Major Changes Impacting This 73

Operating Summary With and Actual Results Elora BIA Actual Approved / Change $ % Revenues 4050 - Elora BIA - Elora BIA Levy (53,000) (51,080) (54,060) (1,060) 2.0 % Total Revenues (53,000) (51,080) (54,060) (1,060) 2.0 % Expenses 5250 - Elora BIA - Levy 53,000 51,079 54,060 1,060 2.0 % Total Expenses 53,000 51,079 54,060 1,060 2.0 % Net Elora BIA - (1) - - 0.0 % 1. 2% increase in the Elora BIA levy for. Major Changes Impacting This 74

Operating Summary With and Actual Results Ontario Non-Specific Grants The Province implemented the Community Reinvestment Fund program (CRF) in 1998. The purpose of the CRF was to provide funding to municipalities to offset the loss of revenues, and increase in expenditures that are a result of the Local Services Realignment initiative which was implemented in 1998. In 2005, the Province replaced the CRF with the Ontario Municipal Partnership Fund (OMPF). Revenues Actual Approved / Change $ % 4070 - Ontario Non-Specific Grants - OMPF Program (999,700) (999,700) (899,800) 99,900-10.0 % Total Revenues (999,700) (999,700) (899,800) 99,900-10.0 % Expenses - - - - 0.0 % Total Expenses - - - - 0.0 % Net Ontario Non-Specific Grants (999,700) (999,700) (899,800) 99,900-10.0 % 1. $99,900 (10%) decrease in OMPF funding in. Major Changes Impacting This 75

Operating Summary With and Actual Results Other Revenues and Expenses The Surplus or Deficit from the previous year represents the Municipality's accumulated excess of revenues over expenditures (surplus) or vice versa (deficit). Revenues Actual Approved / Change $ % 4802 - Other Revenue - Tax Interest/Penalties (325,000) (381,455) (330,000) (5,000) 1.5 % 4809 - Other Revenue - Investment Earnings (444,500) (467,420) (525,500) (81,000) 18.2 % 4811 - Other Revenue - Building Rentals (68,640) (68,640) (68,640) - 0.0 % 4813 - Other Revenue - Aggregate Resources (60,000) (65,641) (60,000) - 0.0 % 4815 - Other Revenue - CW Hydro-Interest on Equity (365,800) (365,890) (365,800) - 0.0 % 4816 - Other Revenue - CW Energy Inc Dividend Revenue - (1,200,000) - - 0.0 % 4817 - Other Revenue - OLGC Gaming Proceeds (1,950,000) (2,193,134) (2,150,000) (200,000) 10.3 % 4819 - Other Revenue - Year-End (Surplus)/Deficit - (372,999) - - 0.0 % Expenses Total Revenues (3,213,940) (5,115,178) (3,499,940) (286,000) 8.9 % 5800 - Other Expenses - OLGC Payment to County 409,500 460,558 451,500 42,000 10.3 % 5804 - Other Expenses - Elora LCBO Expenditures 4,600 5,834 4,800 200 4.3 % 5806 - Other Expenses - West Garafraxa Office Expenditures 7,500 6,048 7,300 (200) -2.7 % 5820 - Other Expenses - Transfers to Reserves 1,540,500 3,305,575 1,698,500 158,000 10.3 % Total Expenses 1,962,100 3,778,015 2,162,100 200,000 10.2 % Net Other Revenues and Expenses (1,251,840) (1,337,163) (1,337,840) (86,000) 6.9 % Major Changes Impacting This 1. The increase in investment earnings is mainly due to $64,000 of interest expected to be received from a loan to be advanced to Centre Wellington Communications Inc. in. Further increases in investment earnings are expected from bank and GIC interest. 2. The expected revenue from the OLGC of $2,150,000 is shown with a corresponding transfer to the OLGC reserve fund of $1,698,500 and required payments to the County of Wellington of $451,500. The County payments have been calculated assuming the rate will remain at 21% of proceeds for. 3. Centre Wellington policy calls for the year end surplus/deficit to be directed to the general capital reserve. The 2011 surplus was $372,999. 76

USER PAY OPERATING BUDGET 77

Operating Summary With and Actual Results Environmental Services - Administration Environmental Services operate and maintain the water treatment and distribution systems, and the wastewater collection systems and treatment plants in Centre Wellington. Along with the Transportation Services, Environmental Services also maintains the Township's storm sewer collection system. Revenues Actual Approved / Change $ % 4320 - Environmental Services - Administration - Revenue - (2,916) - - 0.0 % Total Revenues - (2,916) - - 0.0 % Expenses 5210 - Environmental Services - Administration - Wages & Benefits 5240 - Environmental Services - Administration - Administration 5250 - Environmental Services - Administration - Operations & Maintenance 5260 - Environmental Services - Administration - Fleet Repair & Maintenance 5820 - Environmental Services - Administration - Transfers to Reserves 5860 - Environmental Services - Administration - Cost Recovery 491,499 403,147 574,001 82,501 16.8 % 95,041 71,304 94,741 (300) -0.3 % 1,032,986 1,024,648 1,162,313 129,327 12.5 % (25,850) (46,160) (51,900) (26,050) 100.8 % 5,000 5,000 - (5,000) -100.0 % (1,598,676) (1,455,024) (1,779,155) (180,479) 11.3 % Total Expenses - 2,916 - (1) 0.0 % Net Environmental Services - Administration - - - (1) 0.0 % Major Changes Impacting This 1. Environmental Services cost recovery represents the allocation of environmental services administration costs to the waterworks and sanitary sewer system budgets. 2. The Environmental Services budget includes a full year of costs associated with two new positions approved in the budget and a restructuring of responsibilities for some positions within the department. 3. The increase in operations and maintenance is mainly due to an increase in insurance premiums and wide area network charges from Centre Wellington Communications Inc. Wide area network charges allocated to the Environmental budget are based on the number, and departmental type, of connections within the Township. 4. Reduction in transfers to reserves is due to the elimination of the GIS data reserve in (contribution from this cost centre was $5,000 in ). 78

Operating Summary With and Actual Results Environmental Services - Waterworks Actual Approved / Change $ % Revenues 4330 - Environmental Services - Waterworks - Revenue (3,357,250) (3,656,225) (3,588,370) (231,120) 6.9 % 4820 - Environmental Services - Waterworks - Transfers from Reserves (381,166) (394,258) (394,258) (13,092) 3.4 % Expenses 5450 - Environmental Services - Waterworks - Pump Plant R&M 5453 - Environmental Services - Waterworks - Hydrants & Mains R&M 5456 - Environmental Services - Waterworks - SCADA R&M Total Revenues (3,738,416) (4,050,483) (3,982,628) (244,212) 6.5 % 435,000 445,034 451,900 16,900 3.9 % 235,000 275,351 239,800 4,800 2.0 % 45,000 51,054 68,000 23,000 51.1 % 5459 - Environmental Services - Waterworks - Purification 175,000 162,450 184,200 9,200 5.3 % 5462 - Environmental Services - Waterworks - Services 100,000 115,852 118,300 18,300 18.3 % 5465 - Environmental Services - Waterworks - Backflow Prevention and Other 5800 - Environmental Services - Waterworks - Other Expenses 5820 - Environmental Services - Waterworks - Transfers to Reserves 5850 - Environmental Services - Waterworks - Debt Payments 5865 - Environmental Services - Waterworks - Cost Recovery Applied 119,300 113,116 122,800 3,500 2.9 % 10,000 - - (10,000) -100.0 % 1,270,007 1,612,183 1,389,358 119,351 9.4 % 677,665 664,333 661,025 (16,640) -2.5 % 671,444 611,110 747,245 75,801 11.3 % Total Expenses 3,738,416 4,050,483 3,982,628 244,212 6.5 % Net Environmental Services - Waterworks - - - - 0.0 % Major Changes Impacting This 1. The cost recovery applied line item represents the proportionate share of environmental administration costs that are allocated to the waterworks budget. 2. An increase in the transfer to the waterworks capital reserve is partially offset by a reduction in the transfer to the waterworks lifecycle reserve in. 79

Operating Summary With and Actual Results Environmental Services - Sanitary Sewer System - Fergus Actual Approved / Change $ % Revenues 4340 - Environmental Services - Sanitary Sewer System - Fergus - Revenue (2,223,500) (2,375,950) (2,345,500) (122,000) 5.5 % Total Revenues (2,223,500) (2,375,950) (2,345,500) (122,000) 5.5 % Expenses 5405 - Environmental Services - Sanitary Sewer System - Fergus - Mains R&M 5408 - Environmental Services - Sanitary Sewer System - Fergus - Laterals 5411 - Environmental Services - Sanitary Sewer System - Fergus - SCADA R&M 5414 - Environmental Services - Sanitary Sewer System - Fergus - Pumping Stations 5417 - Environmental Services - Sanitary Sewer System - Fergus - WPCP 5423 - Environmental Services - Sanitary Sewer System - Fergus - Other 75,000 25,877 107,800 32,800 43.7 % 50,000 42,848 105,500 55,500 111.0 % 11,000-6,200 (4,800) -43.6 % 30,000 30,873 40,100 10,100 33.7 % 696,600 521,513 698,100 1,500 0.2 % 110,500 106,396 106,100 (4,400) -4.0 % Total Expenses 973,100 727,507 1,063,800 90,700 9.3 % Net Environmental Services - Sanitary Sewer System - Fergus (1,250,400) (1,648,443) (1,281,700) (31,300) 2.5 % Major Changes Impacting This 1. Sewer main and lateral inspections are planned for and future years. This is expected to increase short term repair and maintenance costs to reduce major future capital expenditures and the life of Centre Wellington's linear infrastructure. 80

Operating Summary With and Actual Results Environmental Services - Sanitary Sewer System - Elora Actual Approved / Change $ % Revenues 4345 - Environmental Services - Sanitary Sewer System - Elora - Revenue 4346 - Environmental Services - Sanitary Sewer System - Elora - LPSS Revenue 4347 - Environmental Services - Sanitary Sewer System - Elora - GRAS Service Revenue (1,115,000) (1,210,711) (1,220,000) (105,000) 9.4 % (206,000) (217,651) (216,000) (10,000) 4.9 % - (322) (10,800) (10,800) 0.0 % Total Revenues (1,321,000) (1,428,684) (1,446,800) (125,800) 9.5 % Expenses 5405 - Environmental Services - Sanitary Sewer System - Elora - Mains R&M 5408 - Environmental Services - Sanitary Sewer System - Elora - Laterals 5411 - Environmental Services - Sanitary Sewer System - Elora - SCADA R&M 5414 - Environmental Services - Sanitary Sewer System - Elora - Pumping Stations 5415 - Environmental Services - Sanitary Sewer System - Elora - GRAS Pumping Station 5417 - Environmental Services - Sanitary Sewer System - Elora - WPCP 5420 - Environmental Services - Sanitary Sewer System - Elora - LPSS Expense 5423 - Environmental Services - Sanitary Sewer System - Elora - Other 40,000 9,823 59,000 19,000 47.5 % 15,000 5,170 45,500 30,500 203.3 % 5,000-6,200 1,200 24.0 % 50,000 54,537 60,600 10,600 21.2 % - 280 9,520 9,520 0.0 % 461,200 358,455 436,000 (25,200) -5.5 % 60,000 56,235 63,600 3,600 6.0 % 48,200 53,681 44,800 (3,400) -7.1 % Total Expenses 679,400 538,182 725,220 45,820 6.7 % Net Environmental Services - Sanitary Sewer System - Elora (641,600) (890,502) (721,580) (79,980) 12.5 % Major Changes Impacting This 1. Sewer main and lateral inspections are planned for and future years. This is expected to increase short term repair and maintenance costs to reduce major future capital expenditures and the life of Centre Wellington's linear infrastructure. 81

Operating Summary With and Actual Results Environmental Services - Sanitary Sewer - Other Actual Approved / Change $ % Revenues 4360 - Environmental Services - Sanitary Sewer - Revenue (10,100) (10,188) - 10,100-100.0 % 4820 - Environmental Services - Sanitary Sewer - Transfers from Reserves (206,596) (670,549) (589,502) (382,906) 185.3 % Total Revenues (216,696) (680,737) (589,502) (372,806) 172.0 % Expenses 5820 - Environmental Services - Sanitary Sewer - Other - Transfers to Reserves 5850 - Environmental Services - Sanitary Sewer - Other - Debt Payments 5865 - Environmental Services - Sanitary Sewer - Other - Cost Recovery Applied 919,569 2,013,993 895,502 (24,067) -2.6 % 261,895 367,213 665,370 403,475 154.1 % 927,232 843,914 1,031,910 104,678 11.3 % Total Expenses 2,108,696 3,225,120 2,592,782 484,086 23.0 % Net Environmental Services - Sanitary Sewer - Other 1,892,000 2,544,383 2,003,280 111,280 5.9 % Major Changes Impacting This 1. The cost recovery applied line item represents the proportionate share of environmental administration costs that are allocated to the sanitary sewer budget. 2. A decrease in the transfer to reserves is due to a reduction in transfers to the sanitary sewer lifecycle and general capital reserves in. 3. The increase in debt payments is the result of debentures issued for the expansion of the Elora wastewater treatment plant in. A corresponding increase in the transfers from reserves reflects the transfer of development charges to cover the growth portion of the debt payments for the expansion. 82

CAPITAL BUDGETS (TAX SUPPORTED & USER PAY) 83

TOWNSHIP OF CENTRE WELLINGTON SUMMARY OF CAPITAL PROJECT FINANCING CAPITAL BUDGET Financing Method Corporate Fire Services Health Services Municipal Buildings Parks & Recreation Studies Transportation & Public Works TOTAL Debenture - - - - - - 330,000 330,000 Developer/Partner Contribution - - - - 3,500-1,240,300 1,243,800 Development Charges (DC's) - - - - 238,500 589,000 444,000 1,271,500 Other - - - - - - - - Reserves 154,350 461,185 38,000 40,000 413,000 184,000 3,741,800 5,032,335 Subsidies - - - - - - - - TOTAL 154,350 461,185 38,000 40,000 655,000 773,000 5,756,100 7,877,635 Financing Method Sanitary Sewer Waterworks TOTAL Debenture 12,010,000-12,010,000 Developer/Partner Contribution 703,550 115,650 819,200 Development Charges (DC's) - 252,200 252,200 Other - - - Reserves 1,983,100 122,700 2,105,800 Subsidies - - - TOTAL 14,696,650 490,550 15,187,200 84

Capital Gross Expenditures ($23,064,835) Corporate 1% Fire Services 2% Health Services 0% Municipal Buildings 0% Parks & Recreation 3% Waterworks 2% Transportation & Public Works 25% Studies 3% Sanitary Sewer 64% 85

Capital Sources of Financing ($23,064,835) Sewer Reserve 8% Reserves 24% Debt 54% Development Charges 7% Developer/Partner Contributions 9% 86

TOWNSHIP OF CENTRE WELLINGTON CAPITAL BUDGET (in '000s) REF # 1 2 3 4 5 6 7 PROJECT # STUDIES Studies 105-0010 2010-090 -025-030 -032 810-0287 F0005 PROJECT TITLE BUDGET Long-Term Water Strategy Master Plan Wastewater Master Plan Roads Condition Assessment Tourism Investment Strategy Asset Management Plan Growth Servicing Strategy Development Charges Study - 120.0 100.0 8.0 100.0 100.0 60.0 SUBSIDY EXTERNAL FINANCING DEV CHGS 325.0 120.0 90.0 54.0 TAX SUPPORTED INTERNAL SOURCES OF FUNDING NET DEV CONTR COST TO OTHER TOWNSHIP RESERVE OTHER DEBT -325.0 100.0 8.0 100.0 10.0 6.0 100.0 8.0 60.0 10.0 6.0 USER PAY SUPPORTED INTERNAL SOURCES OF FUNDING SEWER RESERVE WATER RESERVE -325.0 20.0 20.0 WATER/SEWER DEBT Total Studies 488.0-589.0 - - -101.0 184.0 - - 20.0-305.0-488.0-589.0 - - -101.0 184.0 - - 20.0-305.0 - CORPORATE Corporate - Other 8 9 10-031 -033-035 Business Retention and Expansion Program for Centre Wellington Elora and Belwood Identification Signage Job Evaluation/Organizational Review Integration 25.0 20.0 10.0 25.0 20.0 10.0 25.0 20.0 10.0 Total Corporate - Other 55.0 - - - - 55.0 55.0 - - - - - 55.0 - - - - 55.0 55.0 - - - - - MUNICIPAL BUILDINGS Municipal Buildings 11 105-0122 Civic Centre Audio Visual Equipment 40.0 40.0 40.0 Total Municipal Buildings 40.0 - - - - 40.0 40.0 - - - - - 40.0 - - - - 40.0 40.0 - - - - - FIRE SERVICES Fire Services 12 2011-005 Traffic Signals - Opticom - 8.0 8.0 8.0 87

REF # 13 14 PROJECT # -018-022 PROJECT TITLE BUDGET Elora Fire Hall Paving - Rear Lot Refurbish Rescue Truck 45 10.0 10.0 SUBSIDY EXTERNAL FINANCING DEV CHGS TAX SUPPORTED INTERNAL SOURCES OF FUNDING NET DEV CONTR COST TO OTHER TOWNSHIP RESERVE OTHER DEBT 10.0 10.0 10.0 10.0 USER PAY SUPPORTED INTERNAL SOURCES OF FUNDING SEWER RESERVE WATER RESERVE WATER/SEWER DEBT Total Fire Services 28.0 - - - - 28.0 28.0 - - - - - 28.0 - - - - 28.0 28.0 - - - - - HEALTH SERVICES Cemeteries 15 16-040 405-0295 Belsyde Cemetery Cremation Burial Area Expansion Cemetery Fences, Gates & Iron work 30.0 8.0 30.0 8.0 30.0 8.0 Total Cemeteries 38.0 - - - - 38.0 38.0 - - - - - 38.0 - - - - 38.0 38.0 - - - - - TRANSPORTATION & PUBLIC WORKS Public Works - Other 17 18 19 20 2011-032 303-0235 303-0298 303-0332 Metcalfe Street Lighting Traffic Monitoring, Calming, and Control Devices Public Works - Pre-Engineering Fergus Library Expansion - Cleanup Costs 15.0 30.0 60.0 160.0 15.0 30.0 60.0 160.0 15.0 30.0 30.0 80.0 80.0 15.0 15.0 Total Public Works - Other 265.0 - - - - 265.0 155.0-80.0 15.0 15.0 - Roadways - Rural 21 22 23 24 25 26 27 28 2010-073 -089-008 -011-036 -037 301-0325 F0088 Reconstruction of Beatty Line between SR 18 and Well F7 {SFA} Fifth Line S. Eramosa-Garafraxa Townline - Cnty Rd. 18 First Line - Municipal #6641 to Municipal #6687 Sideroad 18 Reconstruction - West End at Beatty Line {SFA} Eramosa/WG Townline - Fourth Line to WR 29 - Drainage Improvements Second Line (WG) - 300m North of 31-WG Bridge Second Line Highway #6 to Side Road 6 Sideroad 18 Reconstruction - East End at Highway 6 {SFA} 310.0 410.0 285.0 456.8 30.0 40.0 1,120.0 473.6 310.0 456.8 473.6 410.0 285.0 30.0 40.0 1,120.0 410.0 285.0 30.0 40.0 1,120.0 Total Roadways - Rural 3,125.3 - - 1,240.3-1,885.0 1,885.0 - - - - - Roadways - Urban 29 30 2011-042 -062 Tower St. S. Right Hand Turn Lane Improvements at Bridge St. George St., Belwood - Nelson St. to Cnty Rd 26 50.0 340.0 50.0 340.0 50.0 340.0 88

REF # 31 32 33 34 35 PROJECT # -017 301-0045 301-0332 301-0333 F0032 PROJECT TITLE BUDGET Sidewalk Replacement and Condtion Survey Hill St. Drainage Outlet, Elora Fergus Library Expansion - St. Andrew St Parking Lot - West Fergus Library Expansion - St. Andrew St Parking Lot - East Irvine Street - John St to Colborne St 90.0 45.0 100.0 235.0 740.0 SUBSIDY EXTERNAL FINANCING DEV CHGS 444.0 TAX SUPPORTED INTERNAL SOURCES OF FUNDING NET DEV CONTR COST TO OTHER TOWNSHIP RESERVE OTHER DEBT 90.0 45.0 100.0 235.0 296.0 90.0 45.0 235.0 115.2 100.0 USER PAY SUPPORTED INTERNAL SOURCES OF FUNDING SEWER RESERVE WATER RESERVE 86.8 94.0 WATER/SEWER DEBT Total Roadways - Urban 1,600.0-444.0 - - 1,156.0 875.2-100.0 86.8 94.0 - Storm Drainage 36 302-0332 Fergus Library Expansion 150.0 150.0 150.0 Total Storm Drainage 150.0 - - - - 150.0 - - 150.0 - - - Structures 37 301-0104 Bridge Condition Assessment and Remediation 125.0 125.0 125.0 Total Structures 125.0 - - - - 125.0 125.0 - - - - - 5,265.3-444.0 1,240.3-3,581.0 3,040.2-330.0 101.8 109.0 - SANITARY SEWER Sanitary Sewer System 38 39 40 41 42 43 2010-027 -012 360-0332 370-0154 F0091 F0092 Irvine St - Colborne St to David St Sideroad 18 - West End at Beatty Line {SFA} Fergus Library Expansion Elora Wastewater Treatment Plant Upgrades Sideroad 18 - East End at Highway 6 {SFA} Highway 6 - Sideroad 19 to Sideroad 18 {SFA} 133.0 160.7 100.0 13,417.0 186.9 356.0 160.7 186.9 356.0 133.0 100.0 13,417.0 133.0 100.0 1,407.0 12,010.0 Total Sanitary Sewer System 14,353.6 - - 703.6-13,650.0 - - - 1,640.0-12,010.0 14,353.6 - - 703.6-13,650.0 - - - 1,640.0-12,010.0 WATERWORKS Waterworks System 44 45 46 47 48 49 50-013 -042-043 -044-045 330-0157 F0033 Sideroad 18 - West to Beatty Line Oversizing {SFA} F6 Well Head and Pipe Work Replacement Water Tower Standby Power Leak Detection System Water Meter Transmitter Maintenance Wells - Fergus Well F7 Filtration Irvine Street - John St to Colborne St 37.8 15.0 20.0 25.0 45.0 229.4 137.5 114.7 37.8 15.0 20.0 25.0 45.0-137.5 114.7 15.0 20.0 25.0 45.0-137.5 114.7 89

REF # 51 52 PROJECT # F0089 F0090 PROJECT TITLE BUDGET Sideroad 18 - East to Highway 6 Oversizing {SFA} Highway 6 Trunk Water Main Extension to Sideroad 18 Oversizing {SFA} 42.9 35.0 SUBSIDY EXTERNAL FINANCING DEV CHGS TAX SUPPORTED INTERNAL SOURCES OF FUNDING NET DEV CONTR COST TO OTHER TOWNSHIP RESERVE OTHER DEBT 42.9 35.0 USER PAY SUPPORTED INTERNAL SOURCES OF FUNDING SEWER RESERVE WATER RESERVE WATER/SEWER DEBT Total Waterworks System 450.1-252.2 115.7-82.2 - - - - 82.2-450.1-252.2 115.7-82.2 - - - - 82.2 - PARKS & RECREATION Facilities - CW Community Sportsplex 53 54-107 -112 Parking Lot Lighting Upgrade Emergency Plan Generator - Sportsplex 25.0 15.0 25.0 15.0 25.0 15.0 Total Facilities - CW Community Sportsplex 40.0 - - - - 40.0 40.0 - - - - - Facilities - Elora Community Centre 55 2011-081 Elora Community Centre - Replace Ice Mechanical System 50.0 50.0 50.0 Total Facilities - Elora Community Centre 50.0 - - - - 50.0 50.0 - - - - - Parks 56 57 58 59 60 61 2010-178 -023-024 -041 550-0321 F0145 Complete Lighting Rugby/Soccer Field - Victoria Park (Fergus) Victoria Park (Fergus) Irrigation System South and West Fields Stait Park (Fergus) - Railing along Garafraxa Street W Tower Street Tennis Court Retaining Wall Millburn Park - Plan Implementation (Fergus) - Phase II Keating Subdivision Park (Elora) - Drimmie Park 75.0 50.0 20.0 13.5 100.0 50.0 67.5 90.0 45.0 3.5 7.5 50.0 20.0 10.0 10.0 5.0 7.5 50.0 20.0 10.0 10.0 5.0 Total Parks 308.5-202.5 3.5-102.5 102.5 - - - - - Parks and Recreation - Other 62 63 2010-156 2011-062 60" Mower Bicycle Parking Spots - 3 Facilities 40.0 10.0 36.0 4.0 10.0 4.0 10.0 Total Parks and Recreation - Other 50.0-36.0 - - 14.0 14.0 - - - - - 448.5-238.5 3.5-206.5 206.5 - - - - - VEHICLE REPLACEMENT 64 65 205-9500 505-9500 Fire - Vehicle Replacement P&R Vehicle Replacement 350.0 25.0 350.0 25.0 350.0 25.0 90

REF # 66 67 68 PROJECT # 303-9500 360-9500 330-9500 PROJECT TITLE BUDGET Public Works Vehicle Replacement Sanitary Sewer Vehicle Replacement Water Vehicle Replacement 660.0 187.5 227.5 SUBSIDY EXTERNAL FINANCING DEV CHGS TAX SUPPORTED INTERNAL SOURCES OF FUNDING NET DEV CONTR COST TO OTHER TOWNSHIP RESERVE OTHER DEBT 660.0 187.5 227.5 660.0 USER PAY SUPPORTED INTERNAL SOURCES OF FUNDING SEWER RESERVE 187.5 WATER RESERVE 227.5 WATER/SEWER DEBT 1,450.0 - - - - 1,450.0 1,035.0 - - 187.5 227.5-69 70 71 72 73 74 75 76 EQUIPMENT REPLACEMENT 205-9600 Fire Equipment Replacement 105-9601 IT&S Hardware Equipment Replacement 105-9600 IT&S Software Replacement 505-9600 P&R Facilities Equipment Replacement 505-9700 P&R Parks Equipment Replacement 303-9600 Public Works Equipment Replacement 360-9600 Sanitary Sewer Equipment Replacement 330-9600 Water Equipment Replacement 83.2 80.1 19.3 137.4 44.1 41.6 33.8 9.0 83.2 80.1 19.3 137.4 44.1 41.6 33.8 9.0 83.2 80.1 19.3 137.4 44.1 41.6 448.4 - - - - 448.4 405.6 - - 33.8 9.0-33.8 9.0 GRAND TOTAL 23,064.8 0.0 1,523.7 2,063.0 0.0 19,478.1 5,032.3-330.0 1,983.1 122.7 12,010.0 91

VEHICLE REPLACEMENT SCHEDULES 92

TOWNSHIP OF CENTRE WELLINGTON VEHICLE REPLACEMENT FORECAST PUBLIC WORKS - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Vehicle Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 SMALL TRUCKS 1 12-31 Dodge Ram Pick-up 30,000 36,900 2 07-03 Dodge Ram Pick-up (Davidson) 30,000 32,800 3 11-05 Dodge Pick-up (Rosso) 30,000 33,800 40,300 4 09-06 Dodge Journey (Baker) 30,000 34,800 5 09-04 Chev Pick-up (Hesseltine) 30,000 31,800 38,000 6 12-37 Ford F350 1 1/2 ton 50,000 61,500 7 11-83 Chev 4X4 1 1/2 ton (Elora Shop Truck) 65,000 75,400 8 12-36 Ford F350 1 1/2 ton 50,000 61,500 9 11-75 4x4 Chev 1 1/2 ton 65,000 75,400 HEAVY EQUIPMENT 1 06-23 Volvo Grader 275,000 309,500 2 11-15 John Deere 870G Grader 275,000 348,400 3 08-32 Volvo 960 Grader 275,000 318,800 4 01-77 Volvo Grader - retire 275,000 5 12-35 John Deere Rubber Tire Loader 150,000 195,700 6 03-81 Case 580 Backhoe 95,000 97,900 7 08-30 John Deere SJ 4WD Backhoe 95,000 106,900 8 94-18 Case 580 Backhoe 4WD SupK - retire 95,000 9 08-16 John Deere Backhoe SJ 4WD 95,000 110,100 10 81-56 Pelican Sweeper (Elora) 200,000 200,000 268,800 11 05-19 Broombear Sweeper (Fergus) 210,000 222,800 12 09-20 Pelican Sweeper (Elora) 200,000 238,800 DUMP TRUCKS & SNOW PLOWS 1 05-98 International 7500 Single Axle 185,000 196,300 2 12-33 International Single Axle 185,000 234,400 3 00-68 International Single Axle - retire 185,000 4 02-79 International Single Axle 185,000 190,600 5 03-82 Ford Single Axle 175,000 191,200 6 08-42 - Sterling Tandem 230,000 258,900 7 10-63 International 7300 Tandem 230,000 274,600 8 02-71 Volvo Tandem 230,000 230,000 309,100 9 02-72 Volvo Tandem 230,000 230,000 309,100 10 05-99 International 7600 Tandem 230,000 251,300 11 11-66 International 7600 Tandem 230,000 282,900 93

TOWNSHIP OF CENTRE WELLINGTON VEHICLE REPLACEMENT FORECAST PUBLIC WORKS - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Vehicle Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 SIDEWALK & GRASS 1 09-64 Trackless (Fergus) 125,000 149,300 2 10-51 Kubota 3080 (Fergus) 35,000 43,000 3 09-62 Kubota (Elora) 35,000 41,800 4 97-65 Kubota 15,000 15,500 5 12-34 Kubota 3080 Mower (Fergus) 35,000 45,700 6 11-29 John Deere (Elora) 35,000 44,300 7 06-22 Kubota 2880 Mower (Fergus) 35,000 38,200 8 12-07 3748 Kubota Tractor 60,000 78,300 9 06-25 Trackless (Elora) 125,000 140,700 TOTAL VEHICLE REPLACEMENT 5,415,000 660,000 304,000 450,900 513,500 849,800 614,500 704,500 485,800 665,100 319,700 927,300 Reserve Forecast January 1 Reserve Balance 240,500 72,500 244,500 305,600 332,100 104,300 84,800 11,300 126,500 69,400 316,700 Less: Vehicle replacements (660,000) (304,000) (450,900) (513,500) (849,800) (614,500) (704,500) (485,800) (665,100) (319,700) (927,300) Add: Revenues from sale of vehicles 62,000 26,000 42,000 50,000 112,000 65,000 81,000 41,000 48,000 7,000 64,000 Add: Operating budget contribution 430,000 450,000 470,000 490,000 510,000 530,000 550,000 560,000 560,000 560,000 560,000 December 31 Reserve Balance 72,500 244,500 305,600 332,100 104,300 84,800 11,300 126,500 69,400 316,700 13,400 Estimated Useful Life Foreman Trucks Trucks Heavy Equipment Dump Trucks & Snow Plows Sidewalk & Grass 6 yrs. 8 yrs. 10 yrs. 10 yrs. 10 yrs. 94

TOWNSHIP OF CENTRE WELLINGTON VEHICLE REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Vehicle Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 SMALL TRUCKS 1 E06-48 - Blue Dodge 4X4 truck (2006 - Parks & Watering) 31,000 38,100 2 E99-49 - Blue Chev truck (1999 - CWCS) 25,000 25,000 3 E04-51 - Chev Duel Wheel With Box (2004 - Parks) 50,000 58,000 4 E06-07 - Blue Dodge truck with cap (2006 - Horticulturist) 25,000 30,700 5 E02-50 - Blue Ford truck (2002 - Parks) 25,000 29,900 6 E11-52 - Blue Ford Ranger 4X4 truck (2011 - Mgr P&FO) 25,000 TRACTORS & MOWERS 1 EGF1800 - Kubota Tractor/Mower (2002) 15,000 17,900 2 EM5030 - Kubota Tractor FE Loader (1999) 40,000 43,700 3 E3GTM - Gang Turf Mower (2005) 55,000 69,700 4 E08-43 - John Deere Tractor FE Loader (2009) 45,000 58,700 5 EF2560 - Kubota Tractor (4WD) Mower (2002) 25,000 28,100 6 E09-36GTM - Gang Turf Mower (2009) 55,000 73,900 7 EF2260 - Kubota Mower (2001) 15,000 16,900 ICE RESURFACERS 1 CWCS Olympia () 90,000 121,000 2 Elora Olympia (2000) 90,000 95,500 TOTAL VEHICLE REPLACEMENT 611,000 25,000-95,500 43,700 45,000 58,000 47,800 68,800 69,700 58,700 194,900 Reserve Forecast January 1 Reserve Balance 26,100 28,100 63,100 12,600 18,900 28,900 32,900 52,100 53,300 61,100 89,900 Less: Vehicle replacements (25,000) - (95,500) (43,700) (45,000) (58,000) (47,800) (68,800) (69,700) (58,700) (194,900) Add: Revenues from sale of vehicles 2,000 5,000 5,000 5,000 7,000 7,000 5,000 2,500 2,500 7,500 Add: Operating budget contribution 25,000 35,000 40,000 45,000 50,000 55,000 60,000 65,000 75,000 85,000 95,000 December 31 Reserve Balance 28,100 63,100 12,600 18,900 28,900 32,900 52,100 53,300 61,100 89,900 (2,500) Estimated Useful Life Trucks Tractors & Mowers CWCS Ice Resurfacer Elora Ice Resurf. 12-13 yrs 12-14 yrs 10 yrs 15 yrs 95

TOWNSHIP OF CENTRE WELLINGTON VEHICLE REPLACEMENT FORECAST FIRE DEPARTMENT - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Vehicle Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 FERGUS STATION 1 E1 Pumper Rescue - 2005 500,000 672,000 2 Timberwolf Mini Pumper - 2007 400,000 3 Tanker-47 (Freightliner FL-80) - 1997 350,000 405,700 4 Rescue-45 (Freightliner FL-80) - 1996 375,000 409,800 5 Boat - B49-18,000 6 Argo-1 Conquest (All Terrain Vehicle V899-38) - 2000 25,000 26,500 7 Truck-45B (2007 Dodge Ram) 35,000 41,800 ELORA STATION 1 Pump/Rescue-61 (KME) - 2011 500,000 2 Aerial-64 (E-One Custom Cab) - 2001 820,000 1,038,800 3 Tanker-67 (International 4900) - 1993 350,000 350,000 4 Rescue-65 (International 4700) - 1994 375,000 397,800 5 Boat - B69-1998 18,000 18,500 6 Truck-65B (2003 Silverado) 35,000 39,400 ADMINISTRATION 1 Dodge Ram (T.Mulvey) 40,000 52,200 2 Expedition (B.Patton) 40,000 52,200 TOTAL VEHICLE REPLACEMENT 3,881,000 350,000 18,500 424,300 409,800 39,400 405,700 41,800-1,038,800 104,400 672,000 Reserve Forecast January 1 Reserve Balance 172,500 12,500 229,000 85,700 5,900 296,500 220,800 509,000 834,000 125,200 355,800 Less: Vehicle replacements (350,000) (18,500) (424,300) (409,800) (39,400) (405,700) (41,800) - (1,038,800) (104,400) (672,000) Add: Revenues from sale of vehicles 10,000 5,000 6,000 5,000 5,000 5,000 5,000-5,000 10,000 5,000 Add: Operating budget contribution 180,000 230,000 275,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000 Add: Transfer from Fire Equipment Replacement Reserve - - - - - - - - - - - December 31 Reserve Balance 12,500 229,000 85,700 5,900 296,500 220,800 509,000 834,000 125,200 355,800 13,800 Estimated Useful Life Pumper 18 yrs. Aerial 20 yrs. Tanker 20 yrs. Rescue 20 yrs. Boat 15 yrs. Argo 15 yrs. Truck 10 yrs. 96

TOWNSHIP OF CENTRE WELLINGTON VEHICLE REPLACEMENT FORECAST BUILDING - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Vehicle Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 1 12-01 Chrysler 200 20,000 23,200 2 06-02 Chrysler Sebring 20,000 20,600 25,300 3 07-04 Dodge Caliber 20,000 20,600 25,300 4 08-03 Dodge Caliber 20,000 21,200 26,100 TOTAL VEHICLE REPLACEMENT 80,000-41,200 21,200 - - 23,200 - - 50,600 26,100 - Reserve Forecast January 1 Reserve Balance 15,300 28,300 6,100 900 13,900 26,900 19,700 32,700 45,700 14,100 4,000 Less: Vehicle replacements - (41,200) (21,200) - - (23,200) - - (50,600) (26,100) - Add: Revenues from sale of vehicles - 6,000 3,000 - - 3,000 - - 6,000 3,000 - Add: Operating budget contribution 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 December 31 Reserve Balance 28,300 6,100 900 13,900 26,900 19,700 32,700 45,700 14,100 4,000 17,000 Estimated Useful Life Small Cars 7 yrs. 97

TOWNSHIP OF CENTRE WELLINGTON VEHICLE REPLACEMENT FORECAST ENVIRONMENTAL SERVICES - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Vehicle Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 SMALL TRUCKS 1 05-44 Chev Pick-up - Water 35,000 36,100 44,300 2 08-09 Chev 4X4 Pick-up (Kerr) - Waste Water 35,000 38,200 45,700 3 08-27 Chev Pick-up - Water 35,000 38,200 4 11-02 Dodge RAM Pick-up (Chilton) - Water 35,000 39,400 47,000 5 10-14 Dodge Ram 3500 1 1/2 Ton - Water 55,000 61,900 6 11-86 Chev Pick-up - Water 35,000 41,800 7 03-87 Cube Van - Water 40,000 42,400 53,800 8 03-06 Dodge Caravan - Water 40,000 40,000 50,700 9 13-46 Chev Pick-up - Waste Water 35,000 43,000 10 11-08 GMC Pick-up - Waste Water 35,000 40,600 11 07-41 Chev Pick-up - Water 35,000 37,100 47,000 12 08-26 Dodge Dakota - Water/Waste Water 25,000 27,300 13 10-11 Dodge Ram Pick-up - Waste Water Minto 35,000 40,600 OTHER 1 02-80 Catch Basin Cleaner (Camel Flusher) - Water/Waste Water 375,000 375,000 504,000 2 10-17 Vactor Flusher Truck - Water/Waste Water 375,000 461,200 3 04-28 GMC Camera Truck - Waste Water 130,000 150,700 4 03-88 Kubota Mower - Water 35,000 36,100 5 03-89 Kubota Mower - Waste Water 35,000 36,100 TOTAL VEHICLE REPLACEMENT 1,425,000 415,000 108,300 79,500 103,700 101,300 231,900 41,800 504,200 95,000 45,700 651,800 Reserve Forecast January 1 Reserve Balance 359,800 97,300 111,000 169,500 212,800 268,500 205,600 335,800 58,600 170,600 341,900 Less: Vehicle replacements (415,000) (108,300) (79,500) (103,700) (101,300) (231,900) (41,800) (504,200) (95,000) (45,700) (651,800) Add: Revenues from sale of vehicles 42,500 2,000 8,000 7,000 7,000 9,000 2,000 42,000 7,000 2,000 50,000 Add: Operating budget contribution 110,000 120,000 130,000 140,000 150,000 160,000 170,000 185,000 200,000 215,000 230,000 December 31 Reserve Balance 97,300 111,000 169,500 212,800 268,500 205,600 335,800 58,600 170,600 341,900 (29,900) Estimated Useful Life Foreman Trucks Trucks Larger Vehicles 6 yrs. 8 yrs. 10 yrs. 98

TOWNSHIP OF CENTRE WELLINGTON VEHICLE REPLACEMENT FORECAST MUNICIPAL FD TRAINING OFFICER - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Vehicle Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 1 Dodge Ram 1500 4X4 (Karn) 40,000 50,700 TOTAL VEHICLE REPLACEMENT 40,000 - - - - - - - - 50,700 - - Reserve Forecast January 1 Reserve Balance 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 2,300 7,300 Less: Vehicle replacements - - - - - - - - (50,700) - - Add: Revenues from sale of vehicles - - - - - - - - 3,000 - - Add: Operating budget contribution 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 December 31 Reserve Balance 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 2,300 7,300 12,300 Estimated Useful Life Truck 10 yrs 99

EQUIPMENT REPLACEMENT SCHEDULES 100

TOWNSHIP OF CENTRE WELLINGTON EQUIPMENT REPLACEMENT FORECAST INFORMATION TECHNOLOGY & SERVICES - 2023 Description of Equipment Cost Units 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Assumed rate of inflation 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% Servers Primary Virtual Server 1 11,000 1 11,000 11,000 Primary Virtual Server 2 11,000 1 11,000 11,000 Primary Virtual Server 3 11,000 1 11,000 11,000 DR Virtual Server 1 12,000 1 12,000 12,000 DR Virtual Server 2 8,000 1 8,000 8,000 8,000 Lab Virtual Server 9,000 1 9,000 9,000 Domain Controller 3,000 1 3,000 3,000 Systems Monitoring / Management Server 10,000 1 10,000 10,000 Backup Server 5,000 1 5,000 5,000 5,000 Security Management Server 3,000 1 3,000 3,000 Mail Archive Server 8,000 1 8,000 8,000 Mail Gateway 4,000 1 4,000 4,000 Web Gateway 5,000 1 5,000 5,000 Storage Area Network 30,000 1 30,000 30,000 Network Backup Storage 8,000 1 8,000 8,000 8,000 Tape Archive 6,000 1 6,000 6,000 6,000 Workstations Desktops - Four Year Replacement Cycle - Based on 88 Units 1,100 22 24,200 24,200 24,200 24,200 24,200 24,200 24,200 24,200 24,200 24,200 24,200 Laptops - Four Year Replacement Cycle - Based on 24 Units 1,600 6 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 Fire Mobile - Four Year Replacement Cycle - Based on 5 units 3,000 5 15,000 15,000 15,000 PW Mobile - Four Year Replacement Cycle - Based on 5 units 3,000 5 15,000 15,000 Network Devices Core Firewalls 3,000 3 9,000 9,000 Edge Firewalls 900 28 25,200 Switches - Eight Year Replacement Cycle - Based on 20 Units 2,500 2.5 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 Wireless Devices 802.1 Corporate Wireless Devices 500 10 5,000 5,000 802.1 SCADA Wireless Devices 2,000 5 10,000 10,000 5GHz Wireless Backup Systems 10,000 1 10,000 Uninteruptible Power Supply Devices Civic Centre - System 5,000 1 5,000 Civic Centre - Batteries 2,000 1 2,000 2,000 2,000 SCADA - Systems 2,500 4 10,000 SCADA - Batteries 1,000 4 4,000 4,000 4,000 4,000 DR Site - System 5,000 1 5,000 DR Site - Batteries 2,000 1 2,000 2,000 2,000 GIS Equipment GPS Handheld Unit 1 10,000 1 10,000 GPS Handheld Unit 2 10,000 1 10,000 Large Map Plotter 10,000 1 10,000 TOTAL EQUIPMENT REPLACEMENT 80,100 80,100 100,100 107,100 88,300 89,100 91,100 98,100 102,100 74,100 82,100 Reserve Forecast January 1 Reserve Balance 54,700 85,100 85,000 69,900 47,800 44,500 40,400 34,300 21,200 4,100 15,000 Less: Equipment replacements (80,100) (80,100) (100,100) (107,100) (88,300) (89,100) (91,100) (98,100) (102,100) (74,100) (82,100) Add: Revenues from sale of equipment - - - - - - - - - - - Add: Closure of GIS Reserve to IT&S Equipment Replacement Reserve 35,500 - - - - - - - - - - Add: Operating budget contribution 75,000 80,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000 December 31 Reserve Balance 85,100 85,000 69,900 47,800 44,500 40,400 34,300 21,200 4,100 15,000 17,900 Estimated Useful Life Servers: 5 Yrs Workstations: 4 Yrs Laptops: 4 Yrs Network Devices: 8 Yrs 802.1 Wireless Devices 5 Yrs 5Ghz Wireless Devices 5 Yrs UPS Batteries 3 Yrs UPS Devices: 9 Yrs Plotters & Scanners 12 Yrs GPS Handhelds: 8 Yrs 101

TOWNSHIP OF CENTRE WELLINGTON SOFTWARE REPLACEMENT FORECAST INFORMATION TECHNOLOGY & SERVICES - 2023 Description of Software Cost Units 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Assumed rate of inflation 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% Workstation Software Workstation Operating Systems 200 30 6,000 6,000 Office Tools - Spreadsheet, Word Processing, etc. 300 115 34,500 34,500 Workstation Document Graphics Tools 150 15 2,250 2,250 2,250 Business and Technical Drawing Tools 200 10 2,000 2,000 2,000 Project Management Tools 400 5 2,000 2,000 2,000 PDF Document Creation 200 30 6,000 6,000 6,000 Graphics, Photography and Document Development 2,000 3 6,000 6,000 6,000 Workstation Security Tools 80 160 12,800 12,800 12,800 Server Software Server Operating Systems 1,000 4 4,000 4,000 Server OS Connection Access Licenses 26 80 2,080 2,080 Server Security Tools 250 10 2,500 2,500 Building Access Contol System 1,000 1 1,000 1,000 Security Proxy Server 1,200 1 1,200 1,200 TOTAL SOFTWARE REPLACEMENT 19,250 55,880-6,000 19,450 13,800 43,080 6,000 18,250 14,000 - Reserve Forecast January 1 Reserve Balance 68,100 61,850 18,970 31,970 38,970 32,520 31,720 1,640 8,640 3,390 2,390 Less: Software replacements (19,250) (55,880) - (6,000) (19,450) (13,800) (43,080) (6,000) (18,250) (14,000) - Add: Revenues from sale of software - - - - - - - - - - - Add: Operating budget contribution 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 December 31 Reserve Balance 61,850 18,970 31,970 38,970 32,520 31,720 1,640 8,640 3,390 2,390 15,390 Estimated Useful Life Workstations: Servers: Operating System 4 Yrs Operating Systems 5 Yrs Office Tools 5 Yrs Email 3 Yrs Workstation Tools 4 Yrs Virus Scanning 5 Yrs Virus Scanning 4 Yrs 102

TOWNSHIP OF CENTRE WELLINGTON EQUIPMENT REPLACEMENT FORECAST PUBLIC WORKS - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Equipment Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Hand Equipment Hedge Trimmer - Gas (1) 1,200 1,300 1,600 Weed Eaters (9) 700 700 700 700 800 800 800 800 900 900 900 900 Chain Saws (6) 800 1,600 1,600 1,600 1,800 1,800 2,000 2,000 2,000 2,200 Quick Cut Saws (1) 1,500 1,500 1,600 1,800 2,000 Push Mowers (2) 500 500 500 600 600 700 Small Equipment Water Pumps (3) 800 800 900 900 900 1,000 1,000 1,100 Roadside Mower - Lely (1) 10,000 10,000 11,600 13,400 Water Tanks (2) 10,000 10,000 10,300 11,600 11,900 13,400 Compactor (Jumping Jack) (1) 5,000 5,000 5,600 6,300 Sidewalk Sanders (2) 8,500 9,600 9,900 11,100 11,400 Generators (1) 40,000 42,400 2008 Bandit Wood Chipper 35,000 40,600 99-67 Linemarker Paint Machine 6,000 6,000 7,600 Plate Tamper (1) 5,000 5,000 5,800 6,700 Pressure Washer (2) 10,000 11,300 11,600 13,000 13,400 Provision for Miscellaneous Equipment 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 TOTAL EQUIPMENT REPLACEMENT 135,000 41,600 14,100 47,500 5,300 32,500 98,200 20,600 4,900 22,300 36,600 68,700 Reserve Forecast January 1 Reserve Balance 59,800 48,200 64,100 46,600 71,300 68,800 600 10,000 35,100 42,800 36,200 Less: Equipment replacements (41,600) (14,100) (47,500) (5,300) (32,500) (98,200) (20,600) (4,900) (22,300) (36,600) (68,700) Add: Revenues from sale of equipment - - - - - - - - - - - Add: Operating budget contribution 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 35,000 December 31 Reserve Balance 48,200 64,100 46,600 71,300 68,800 600 10,000 35,100 42,800 36,200 2,500 103

TOWNSHIP OF CENTRE WELLINGTON EQUIPMENT REPLACEMENT FORECAST ENVIRONMENTAL SERVICES - 2023 Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) Equipment Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 WATERWORKS Quick Cut Saw (1) 1,500 1,500 1,800 Tapping Machine (1) 3,000 3,100 3,700 Large Generator (1) 75,000 92,200 97,900 Locator Equipment 5,000 5,000 5,800 6,700 Leak Detection System 25,000 33,600 Provision for Miscellaneous Equipment 4,000 4,000 4,500 4,500 5,000 5,000 5,500 5,500 5,500 6,000 6,000 Total - Waterworks 109,500 9,000 8,600 4,500 4,500 5,000 10,800 7,300 101,400 5,500 103,900 46,300 SANITARY SEWER Sewer Machine - Flex Rods (Electric) (1) 2,000 2,300 Small Generator (1) 1,000 1,100 1,300 Lateral Hand Sewer Camera (1) 15,000 15,900 18,400 Automatic Lateral Sewer Camera (1) 80,000 82,400 104,400 Portable Generator (1) 1,500 1,500 1,700 2,000 Kohler Portable Generator (1) 35,000 37,100 Compactor (Jumping Jack) (1) 5,000 5,200 5,600 6,100 Provision for Miscellaneous Equipment 4,000 4,000 4,500 4,500 5,000 5,000 5,500 5,500 5,500 6,000 6,000 Total - Sanitary Sewer 139,500 5,500 91,600 57,500 4,500 13,400 7,300 5,500 30,000 5,500 112,400 7,300 WATER POLLUTION CONTROL PLANTS Weed Eater (1) 700 700 800 900 Mig Welder 1,000 1,000 1,300 Hydraulic Ram Set 800 800 1,100 Fergus WWTP - Gas Detection System 20,000 20,000 Provision for Miscellaneous Equipment 6,500 6,500 7,000 7,000 7,500 7,500 8,000 8,000 8,000 9,000 9,000 Total - Water Pollution Control Plants 22,500 28,300 6,500 7,700 7,000 7,500 8,300 8,000 8,000 8,900 9,000 11,400 TOTAL EQUIPMENT REPLACEMENT 271,500 42,800 106,700 69,700 16,000 25,900 26,400 20,800 139,400 19,900 225,300 65,000 Reserve Forecast January 1 Reserve Balance 208,300 220,500 173,800 169,100 223,100 272,200 325,800 385,000 325,600 385,700 240,400 Less: Equipment replacements (42,800) (106,700) (69,700) (16,000) (25,900) (26,400) (20,800) (139,400) (19,900) (225,300) (65,000) Less: WPCP equipment replacements included in capital budget - - - - - - - - - - - Add: Revenues from sale of equipment - - - - - - - - - - - Add: Operating budget contribution 55,000 60,000 65,000 70,000 75,000 80,000 80,000 80,000 80,000 80,000 80,000 December 31 Reserve Balance 220,500 173,800 169,100 223,100 272,200 325,800 385,000 325,600 385,700 240,400 255,400 104

TOWNSHIP OF CENTRE WELLINGTON EQUIPMENT REPLACEMENT FORECAST FIRE SERVICES - 2022 EQUIPMENT FORECAST Inflation Factor = 3% (1.000) (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) Equipment Description COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 RESCUE & MEDICAL EQUIPMENT 1 Gas Resuscitators & Detectors N/A 2,175 3,760 1,750 191 4,502 2,116 2,806 - - 7,372 2 Hydraulic Equipment N/A - 41,818 7,426 6,556 15,870 4,289 12,896 25,827 - - 3 Rope Rescue Equipment N/A 9,300 5,871-9,507 6,641 2,087 9,194 1,660 14,695 5,010 4 Other N/A 7,500 14,420 1,379 1,912 12,155-1,552-17,735 - SUPPRESSION EQUIPMENT 5 Extinguishers N/A 870 386 - - 450 174 1,039-1,102-6 Portable Pumps N/A 4,500 4,120 - - 3,939 5,217 4,776 - - - 7 Exhaust Fans N/A 2,300-5,623 - - - - - - 3,914 8 Hoses N/A - 2,575 15,277 14,643 11,311 5,796-12,360-8,090 9 Nozzles N/A 5,000 2,060 5,305 5,464-7,535 - - 8,867-10 Generators N/A 6,700 3,090 4,244-13,506 - - - 2,534 3,914 11 Ladders N/A 3,500 515 - - 563 2,319 1,194 2,460-1,892 12 Other N/A 8,560 5,212 30,299 21,920 14,542 2,481 5,612 369 14,061 19,624 FIREFIGHTER PERSONNEL EQUIPMENT 13 Radios N/A 6,600 6,798 7,002 7,212 7,428 7,651 7,881 8,117 8,361 8,612 14 Pagers N/A 4,400 4,532 4,668 4,808 2,476 2,550 2,627 2,706 2,787 2,871 15 S.C.B.A. & Cylinders N/A 11,400 2,781 8,699 1,967 21,047 159,748 10,508 5,903 5,067-16 Bunker Gear N/A - - 98,664 - - - - - - - 17 Personal Protective Equipment N/A 10,380 10,691 11,012 11,343 11,683 12,033 12,394 12,766 13,149 13,544 TOTAL EQUIPMENT REPLACEMENT 83,185 108,629 201,348 85,522 126,113 213,996 72,479 72,169 88,357 74,842 Reserve Forecast January 1 Reserve Balance 69,900 66,715 68,086 (3,262) 41,216 55,102 (8,894) 68,627 146,458 208,101 Less: Equipment replacements (83,185) (108,629) (201,348) (85,522) (126,113) (213,996) (72,479) (72,169) (88,357) (74,842) Add: Revenues from sale of equipment - - - - - - - - - - Less: Transfer to Fire Vehicle Replacement Reserve - - - - - - - - - - Add: Operating budget contribution 80,000 110,000 130,000 130,000 140,000 150,000 150,000 150,000 150,000 150,000 December 31 Reserve Balance 66,715 68,086 (3,262) 41,216 55,102 (8,894) 68,627 146,458 208,101 283,259 105

TOWNSHIP OF CENTRE WELLINGTON Detailed Equipment Replacement FIRE SERVICES - 2022 Inflation 1.000 1.030 1.061 1.093 1.126 1.159 1.194 1.230 1.267 1.305 UNIT ITEM STATION QTY PRICE LIFE 2014 2015 2016 2017 2018 2019 2020 2021 2022 TOTAL RESCUE & MEDICAL GAS RESUSCITATORS & DETECTORS O-2 Resuscitators FERGUS 3 175 10 191 418 609 O-2 Resuscitators ELORA 3 175 10 175 203 378 Multi Gas Detector FERGUS 2 2,000 5 2,251 2,610 4,861 Multi Gas Detector ELORA 2 2,000 5 2,000 2,251 2,610 6,861 CO Detector FERGUS 1 1,000 5 1,030 1,194 2,224 First-Aid Mannequin FER/ELOR 1 1,650 7 1,700 2,153 3,852 Rescue litter FERGUS 1 1,650 10 1,913 1,913 Rescue litter ELORA 1 1,650 10 1,750 1,750 CO Detector ELORA 1 1,000 5 1,030 1,194 2,224 2,175 3,760 1,750 191 4,502 2,116 2,806 - - 7,372 24,672 HYDRAULIC EQUIPMENT Hydraulic Main Power Pack # 1 FERGUS 1 10,500 15 11,818 11,818 Hydraulic Main Power Pack # 1 ELORA 1 10,500 15 10,815 10,815 Hydraulic Portable Power Pack # 2 FERGUS 1 7,000 15 8,358 8,358 Hydraulic Portable Power Pack # 2 ELORA 1 7,000 15 7,210 7,210 Hydraulic Cutter # 1 ELORA 1 7,000 15 7,210 7,210 Hydraulic Exchanger Spreader FERGUS 1 11,000 15 13,529 13,529 Hydraulic Combi tool # 1 FERGUS 1 7,500 15 7,725 7,725 Hydraulic Spreader # 1 ELORA 1 10,000 15 12,299 12,299 Hydraulic Cutter FERGUS 1 7,000 15 7,426 7,426 Hydraulic Ram # 1 FERGUS 1 3,800 15 4,537 4,537 Hydraulic Ram # 1 ELORA 1 3,800 15 3,914 3,914 Hydraulic Ram # 2 (Extension Kit 1) FERGUS 1 3,500 15 - Hydraulic Ram # 3 FERGUS 1 3,600 15 4,052 4,052 Manual Hydraulic Kit FERGUS 3 3,700 15 4,289 4,289 Manual Hydraulic Kit ELORA 1 3,700 15 4,043 4,043 Hydraulic Hoses FERGUS 2 x 150ft 2,400 15 4,944 4,944 Hydraulic Hoses ELORA 2 x 150ft 2,300 15 2,513 2,513-41,818 7,426 6,556 15,870 4,289 12,896 25,827 - - 114,683 ROPE RESCUE EQUIPMENT Full Body Rescue Harnesses FERGUS 7 400 5 2,884 3,343 1,566 7,793 Full Body Rescue Harnesses ELORA 7 400 5 2,884 3,343 1,566 7,793 Rescue Rope 900 ft. FERGUS 3 x 300ft 450 5 1,013 1,075 570 2,658 Rescue Rope 900 ft. ELORA 3 x 600ft 900 5 1,800 1,013 2,087 1,174 6,074 Personal Flotation Device FERGUS 10 250 12 2,732 2,732 Personal Flotation Device ELORA 17 250 12 4,644 4,644 Water Rescue Suits FERGUS 5 1,000 10 3,000 2,251 2,534 7,785 Water Rescue Suits ELORA 5 1,000 10 3,000 2,251 2,534 7,785 Water Throw Ropes FERGUS 11 50 10 103 164 184 190 641 Water Throw Ropes ELORA 9 50 10 300 113 413 Rope Gun FERGUS 1 3,500 20 4,434 4,434 Rope Gun ELORA 1 3,500 20 4,434 4,434 Safety Harness FERGUS 4 300 7 600 716 738 2,054 Safety Harness ELORA 4 300 7 600 716 738 2,054 Rescue Helmets FERGUS 10 90 10 983 352 1,336 Rescue Helmets ELORA 13 90 10 983 352 1,336 9,300 5,871-9,507 6,641 2,087 9,194 1,660 14,695 5,010 63,964 106

TOWNSHIP OF CENTRE WELLINGTON Detailed Equipment Replacement FIRE SERVICES - 2022 Inflation 1.000 1.030 1.061 1.093 1.126 1.159 1.194 1.230 1.267 1.305 UNIT ITEM STATION QTY PRICE LIFE 2014 2015 2016 2017 2018 2019 2020 2021 2022 TOTAL OTHER Air Chisels FERGUS 1 3,500 15 3,500 3,500 Air Chisels ELORA 1 3,500 15 3,500 3,500 Cribbing ELORA 45 50 10 500 1,912 2,412 Defib ELORA 1 7,000 7 7,210 8,867 16,077 Defib FERGUS 1 7,000 7 7,210 8,867 16,077 High Pressure Air Bag Set FERGUS 3 (S/M/L) 1,800 15 6,078 6,078 High Pressure Air Bag Set ELORA 3 1,800 10 6,078 6,078 High Angle Stretcher FERGUS 1 1,300 10 1,379 1,379 High Angle Stretcher ELORA 1 1,300 10 1,552 1,552 7,500 14,420 1,379 1,912 12,155-1,552-17,735-56,654 TOTAL RESCUE & MEDICAL 18,975 65,869 10,556 18,167 39,168 8,492 26,448 27,488 32,429 12,382 259,973 SUPPRESSION EQUIPMENT EXTINGUISHERS Dry Powder Extinguishers FERGUS 5 75 14 75 87 90 95 347 Dry Powder Extinguishers ELORA 5 75 14 75 386 87 90 95 733 Water Extinguishers FERGUS 3 160 7 160 191 203 554 Water Extinguishers ELORA 3 160 7 160 191 203 554 CO/2 Extinguishers FERGUS 2 200 7 200 225 239 253 917 CO/2 Extinguishers ELORA 2 200 7 200 225 239 253 917 870 386 - - 450 174 1,039-1,102-4,021 PORTABLE PUMPS Portable Pumps # 1 (18hp) FERGUS 1 4,500 15 5,217 5,217 Portable Pumps # 1 (18hp) ELORA 1 4,500 15 4,500 4,500 Portable Pumps # 2 (11hp) FERGUS 1 4,000 15 4,776 4,776 Portable Pumps # 2 (11hp) ELORA 1 3,500 15 3,939 3,939 Portable Pumps # 3 (11hp) FERGUS 1 4,000 15 4,120 4,120 4,500 4,120 - - 3,939 5,217 4,776 - - - 22,552 EXHAUST FANS Positive Pressure Fan FERGUS 1 2,300 15 2,300 2,300 Positive Pressure Fan ELORA 1 2,300 15 2,440 2,440 Negative Pressure Fan FERGUS 2 1,500 20 1,591 1,957 3,549 Negative Pressure Fan ELORA 2 1,500 20 1,591 1,957 3,549 2,300-5,623 - - - - - - 3,914 11,837 HOSES Fire Hose 1 1/2" (Upgrade to 1 3/4") FERGUS 24 x 50ft 500 10 2,652 2,185 1,688 1,845 652 9,023 Fire Hose 1 1/2" (Upgrade to 1 3/4") ELORA 24 x 50ft 500 10 2,575 2,652 2,185 1,688 1,845 1,305 12,251 Fire Hose 2 1/2" FERGUS 16 x 50ft 550 10 2,334 2,404 1,857 2,029 1,435 10,060 Fire Hose 2 1/2" ELORA 16 x 50ft 550 10 2,334 2,404 1,857 2,029 1,435 10,060 Fire Hose 4" FERGUS 17 x 100ft 625 10 2,652 2,732 2,110 2,898 2,306 1,631 14,330 Fire Hose 4" ELORA 18 x 100ft 625 10 2,652 2,732 2,110 2,898 2,306 1,631 14,330-2,575 15,277 14,643 11,311 5,796-12,360-8,090 70,052 NOZZLES Nozzles 1 1/2" FERGUS 16 1,500 20 1,500 3,183 3,278 1,739 1,900 11,600 Nozzles 1 1/2" ELORA 16 1,500 20 1,500 3,478 1,900 6,878 Nozzles 2 1/2" FERGUS 7 2,000 20 2,122 2,185 2,534 6,841 Nozzles 2 1/2" ELORA 8 2,000 20 2,000 2,060 2,319 2,534 8,912 5,000 2,060 5,305 5,464-7,535 - - 8,867-34,231 107

TOWNSHIP OF CENTRE WELLINGTON Detailed Equipment Replacement FIRE SERVICES - 2022 Inflation 1.000 1.030 1.061 1.093 1.126 1.159 1.194 1.230 1.267 1.305 UNIT ITEM STATION QTY PRICE LIFE 2014 2015 2016 2017 2018 2019 2020 2021 2022 TOTAL GENERATORS Portable Generator # 1 FERGUS 1 6,000 10 6,753 6,753 Portable Generator # 1 (6500wt) ELORA 1 6,000 10 6,753 6,753 Portable Generator # 2 FERGUS 1 3,700 10 3,700 3,700 Portable Generator # 2 (3500wt) ELORA 1 2,000 10 2,534 2,534 Portable Generator # 3 FERGUS 1 3,000 10 3,090 3,090 Portable Generator # 3 (1500wt) ELORA 1 3,000 10 3,000 3,000 Portable Generator # 4 FERGUS 1 4,000 10 4,244 4,244 Portable Generator # 4 (1500wt) ELORA 1 3,000 10 3,914 3,914 6,700 3,090 4,244-13,506 - - - 2,534 3,914 33,988 LADDERS Ladders 36' FERGUS 1 2,000 10 2,000 2,000 Folding ladder FERGUS 1 1,450 10 1,892 1,892 Ladders 36' ELORA 2 2,000 15 2,460 2,460 Ladders 24' FERGUS 1 1,500 10 1,739 1,739 Ladders 24' ELORA 2 1,500 15 1,500 1,500 Roof Ladder FERGUS 2 500 10 580 580 Roof Ladder ELORA 2 500 15 563 563 Attic Ladder FERGUS 2 500 10 597 597 Attic Ladder ELORA 3 500 15 597 597 Adjustable Ladder ELORA 1 500 15 515 515 3,500 515 - - 563 2,319 1,194 2,460-1,892 12,442 OTHER Chain Saw Vent Master 2 FERGUS 2 3,700 10 3,925 4,043 7,968 Chain Saw Vent Master ELORA 2 3,700 10 3,700 3,811 7,511 Rescue Circular Saw FERGUS 1 1,500 10 1,591 1,591 Rescue Circular Saw ELORA 2 1,500 10 1,639 1,957 3,596 Flashlights FERGUS 14 150 7 300 309 318 328 338 348 380 979 3,299 Flashlights ELORA 14 150 7 300 309 318 328 338 348 380 979 3,299 Portable Water Back Packs FERGUS 8 260 10 268 276 284 585 678 2,091 Portable Water Back Packs ELORA 6 260 10 260 1,206 678 2,144 Port-A-Tank #1 (1,500 gal) FERGUS 2 1,700 10 2,030 2,030 Port-A-Tank ELORA 2 1,700 10 2,030 2,030 Fire Brooms FERGUS 12 75 5 150 155 159 164 169 174 179 184 190 1,524 Fire Brooms ELORA 8 75 5 150 155 159 164 169 174 179 184 190 1,524 Reciprocating Saw FERGUS 1 500 10 597 597 Reciprocating Saw ELORA 1 500 10 597 597 Axes FERGUS 7 100 7 100 103 106 109 116 127 661 Axes ELORA 10 100 7 100 103 106 109 116 127 661 Gas Storage Cans ELORA 6 250 10 250 844 652 1,747 Gas Storage Cans FERGUS 6 250 10 250 844 652 1,747 Bunker Gear Washing Machine ELORA 1 9,000 15 9,548 9,548 Pressure Washer ELORA 1 3,000 15 3,000 3,000 Pressure Washer FERGUS 1 3,000 15 3,183 3,183 Air Compressor ELORA 1 3,500 25 - Air Compressor FERGUS 1 3,500 25 3,825 3,825 Thermo Imaging Camera ELORA 2 10,000 5 10,927 12,668 23,595 Thermo Imaging Camera FERGUS 2 10,000 5 10,609 11,255 21,864 Fire Safety Trailer TCW 1 10,000 10 13,048 13,048 8,560 5,212 30,299 21,920 14,542 2,481 5,612 369 14,061 19,624 122,680 TOTAL SUPPRESSION EQUIPMENT 31,430 17,958 60,747 42,026 44,311 23,522 12,621 15,189 26,564 37,434 311,803 108

TOWNSHIP OF CENTRE WELLINGTON Detailed Equipment Replacement FIRE SERVICES - 2022 Inflation 1.000 1.030 1.061 1.093 1.126 1.159 1.194 1.230 1.267 1.305 UNIT ITEM STATION QTY PRICE LIFE 2014 2015 2016 2017 2018 2019 2020 2021 2022 TOTAL FIREFIGHTER PERSONNEL EQUIPMENT RADIOS Portable Radios FERGUS 18 1,650 8 3,300 3,399 3,501 3,606 3,714 3,826 3,940 4,059 4,180 4,306 37,831 Portable Radios ELORA 16 1,650 8 3,300 3,399 3,501 3,606 3,714 3,826 3,940 4,059 4,180 4,306 37,831 6,600 6,798 7,002 7,212 7,428 7,651 7,881 8,117 8,361 8,612 75,662 PAGERS Pagers FERGUS 32 550 8 2,200 2,266 2,334 2,404 1,238 1,275 1,313 1,353 1,393 1,435 17,212 Pagers ELORA 30 550 8 2,200 2,266 2,334 2,404 1,238 1,275 1,313 1,353 1,393 1,435 17,212 4,400 4,532 4,668 4,808 2,476 2,550 2,627 2,706 2,787 2,871 34,425 S.C.B.A. & CYLINDERS Self Contain Breathing Apparatus FERGUS 18 4,000 15 83,468 83,468 Self Contain Breathing Apparatus ELORA 16 4,000 15 74,194 74,194 SCBA Cylinders FERGUS 35 800 15 4,800 3,395 9,004 4,776 5,067 27,042 Voice Amplifiers FERGUS 18 450 7 900 927 955 983 1,519 1,043 6,328 Voice Amplifiers ELORA 16 450 7 900 1,854 955 983 1,519 1,043 7,255 SCBA Cylinders ELORA 32 800 15 4,800 3,395 9,004 5,731 5,903 28,834 11,400 2,781 8,699 1,967 21,047 159,748 10,508 5,903 5,067-227,120 BUNKER GEAR Bunker Gear FERGUS 32 1,500 10 50,923 50,923 Bunker Gear ELORA 30 1,500 10 47,741 47,741 - - 98,664 - - - - - - - 98,664 PERSONAL PROTECTIVE EQUIPMENT Personal Protective Equipment FERGUS 32 1,730 10 5,190 5,346 5,506 5,671 5,841 6,017 6,197 6,383 6,575 6,772 59,498 Personal Protective Equipment ELORA 30 1,730 10 5,190 5,346 5,506 5,671 5,841 6,017 6,197 6,383 6,575 6,772 59,498 10,380 10,691 11,012 11,343 11,683 12,033 12,394 12,766 13,149 13,544 118,995 TOTAL PERSONNEL EQUIPMENT 32,780 24,802 130,045 25,329 42,634 181,983 33,410 29,492 29,364 25,026 554,865 GRAND TOTAL - FIRE EQUIPMENT 83,185 108,629 201,348 85,522 126,113 213,996 72,479 72,169 88,357 74,842 1,126,641 109

TOWNSHIP OF CENTRE WELLINGTON PARKS EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) Year Replace UNIT Equipment Description QTY Install Year LIFE COST 2014 2015 2016 2016 2018 2019 2020 2021 2022 2023 GENERAL PARK Bleachers CWSC Grounds (80 seat unit) 30 old 1 per yr 10 years 26,000 27,600 30,100 34,900 Elora CC Diamonds (40 seat unit) 5 old 1 per yr 10 years 3,000 3,800 3,900 Elora Lion's Park (40 seat unit) 3 old 1 per yr 10 years 3,000 3,400 3,800 3,900 Forfar Park (60 seat ut) - DO NOT REPLACE 2 old 10 years 3,000 Highland Park - Tye (80 seat unit) 6 old 1 per year 10 years 8,000 8,700 10,400 10,800 Highland Park - (40 seat unit) 4 old 1 per year 10 years 3,000 3,200 3,800 4,000 Belwood Ball Diamond (80 seat unit) 3 old 1 per year 10 years 8,000 8,700 10,400 10,800 St Mary's School (40 seat unit) 2 old 1 per year 10 years 3,000 3,300 3,800-30,800 20,700 3,400 30,100 - - 15,200 28,600 60,500 - Benches & Tables Picnic Tables (various locations) 50 old 2 per year 10 years 500 1,000 1,100 1,300 Park Benches 25 old 1 per year 10 years 600 600 700 700 800 1,000 600-1,800-700 - 1,300 800 - - Fencing Fencing 2016+ - - - - - - - - - - - Tennis Courts Tower Street Tennis Courts (TSTC) - fencing 1999 20 years 25,000 29,000 TSTC - Re-colour coat surface 2010 2011 10 years 25,000 TSTC - Re-asphlat & colour surface 15 years 25,000 30,700 TSTC - Replace lights old 15 years 15 years 45,000 61,500 CWCS - fencing 2009 2029 20 years 25,000 CWCS - re-coulour coat surface 2009 2014 5 years 7,500 8,200 9,800 CWCS - Re-aspahlt & re-colour coat 2009 2024 15 years 25,000 CWCS - replace lights 2009 2024 15 years 45,000 - - 8,200-29,000-92,200 - - 9,800 - Light Towers ECC Diamonds - "A" old 15 years 2018 100,000 130,500 ECC Diamonds - "B" old 15 years 2019 100,000 CWSC - Hardball old 15 years 80,000 95,500 Victoria Park Soccer 2003 15 years 2020 120,000 161,300 Victoria Park Rugby/Soccer 2003 15 years 2020 40,000 53,800 Tye/Highland Park Diamonds old 15 years 2015 100,000 126,700 Belwood Ball Diamond 1997 15 years 2021 100,000 - - - - - 95,500-126,700 130,500 215,100-110

TOWNSHIP OF CENTRE WELLINGTON PARKS EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) Year Replace UNIT Equipment Description QTY Install Year LIFE COST 2014 2015 2016 2016 2018 2019 2020 2021 2022 2023 Shelters (25 years) Elora Community Centre 1 1990 2017 25 years 50,000 63,300 CWSC Centre 1 old 40,000 52,200 Bissell Park 1 1995 2020 25 years capital Hoffer Park 1 old 2014 25 years 20,000 26,900 Confederation Park - D0 NOT REPLACE 1 old not replace Veteran's Park (Salem) - DO NOT REPLACE 1 old 2014 25 years 35,000 Maple Park (Belwood) 1 old 2016 10 years 50,000 61,500 - - - - - - 61,500 63,300 52,200 26,900 - Playground Equipment Belwood - Douglas Park (swings, spring toy, structure & slide) 15 years 36,500 30,700 Belwood - Maple Park (swings & slide) 1 2009 2024 15 years 25,000 34,600 ECC - play equipment 1 15 years 66,500 Elora - Hoffer Park (swings, slide, mini-play structure) 2011 15 years 45,000 Elora - O'Brien Park 1 /13 15 years 66,500 Elora - Keating Park - play equipment 1 15 years 36,500 15,000 29,000 Elora - Drimie Park - play equipment 1 15 years 36,500 41,800 Elora - Foote Park - play equipment 1 15 years 36,500 32,600 CWCS - play equipment 1 15 years 66,500 25,000 45,000 Fergus - Strathallan park - play equipment 1 15 years 46,500 Fergus- Victoria Park (play structure) 1 15 years 46,500 Fergus - Tait Park - play equipment 1 15 years 36,500 32,600 Fergus- Stait Park - play equipment 1 15 years 36,500 25,000 29,000 Fergus- Graham Park (swings) 1 15 years 36,500 20,000 20,000 Fergus- Ferrier Park (play structure) 1 15 years 36,500 43,000 Fergus- Wilkie Park (play structure) 1 15 years 36,500 Fergus- Confederation Park (play strucutre) 1 15 years 36,500 33,400 Fergus - Webster Park - play equipment 1 2008 2023 15 years 36,500 50,500 Fergus - Webster park - arch climber 1 2011 15 years 4,000 Fergus - Beatty Park - play equipment 1 2008 2023 15 years 46,500 64,300 Fergus - Holman Park - play equipment 1 2008 2023 15 years 36,500 Salem - Veteran's Park - play equipment & swings 1 15 years 36,500 31,500 40,000-25,000 76,500 58,000 75,200 93,700 20,000 65,200-149,400 111

TOWNSHIP OF CENTRE WELLINGTON PARKS EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) Year Replace UNIT Equipment Description QTY Install Year LIFE COST 2014 2015 2016 2016 2018 2019 2020 2021 2022 2023 SPORT SPECIFIC EQUIPMENT Backstops (Baseball) Forfar Park Diamond - DO NOT REPLACE 1 not replace Tye/Highland Park Diamond 1 old 15 years 50,000 59,700 Highland Park - small dia. 2 2002 2017 15 years 5,000 13,000 Webster Park 1 old St. Mary's School Diamond 1 2000 2018 15 years 10,000 12,700 Belwood Diamond - DO NOT REPLACE 1 old 2016 15 years 50,000 ECC Diamonds A 1 old 15 years 50,000 61,500 ECC Diamond B 1 old 2016 15 years 50,000 63,300 FCC Diamond 1 old 2019 15 years 50,000 - - - - - 59,700 61,500 76,000 13,000 - - Portable/Permanent Uprights (Soccer/Rugby/Basketball) Soccer- Victoria Park North 1 set 2002 2011 10 years 5,000 Soccer- Victoria Park South 1 set 2002 10 years 7,000 5,500 Soccer- Victoria Park West 1 set 2003 2011 10 years 7,000 Soccer- Strathallan Park 1 set old 2009 10 years 3,000 3,100 Soccer- CWCS Grounds 2 set old 2010 10 years 5,000 10,600 Basketball- Belwood Ball Diam 1 net old 10 years 4,000 4,500 Baketball - Douglas Park 1 net old 10 years 4,000 4,400 Basketball- Elora CC 2 nets old 2009 10 years 8,000 9,600 3,100 10,600 9,900 4,500-9,600 - - - - - Ramps & Other Equipment (Skateboard) Skateboard park 1 old 2022 15 years 60,000 - - - - - - - - - 79,000 Splash Pads O'Brien Park 1 2003 2018 15 years 120,000 - - - - - - - - - - 166,000 REPAIR & MAINENANCE EQUIPMENT Lawn Mowers & Weed Eaters Weedeaters (2 per 2 years) 4 vary every 2 years 4 years 500 1,100 1,100 1,200 1,300 Hand Mowers (1 per 4 years) 2 old every 4 years 4 years 800 800 900 1,000 1,000 1,100 Aereator 1 old 2009 5 years 2,000 2,300 2,600 Lawn Roller 1 old 5 years 5,000 5,500 6,100 FCC Ball Groomer 1 old 2007 5 years 10,000 10,600 13,000 ECC Ball Groomer 1 old 2010 5 years 10,000 11,900-12,500 5,500 4,300-11,900 8,300-16,600 2,400-112

TOWNSHIP OF CENTRE WELLINGTON PARKS EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) Year Replace UNIT Equipment Description QTY Install Year LIFE COST 2014 2015 2016 2016 2018 2019 2020 2021 2022 2023 Greenhouses Polyhouse 2 2006 2017 10 years 6,000 15,700 Heaters 5 2006 2017 10 years 1,500 8,500 - - - - - - - - 24,200 - - Signage Parks By-Laws Operating Park Identification Capital TOTAL EQUIPMENT REPLACEMENT 44,100 54,500 69,300 90,500 117,100 252,600 317,200 302,500 331,100 393,700 315,400 Reserve Forecast January 1 Reserve Balance 18,200 19,100 19,600 20,300 19,800 22,700 25,100 37,900 65,400 64,300 600 Less: Equipment replacements (44,100) (54,500) (69,300) (90,500) (117,100) (252,600) (317,200) (302,500) (331,100) (393,700) (315,400) Add: Revenues from sale of equipment - - - - - - - - - - Add: Operating budget contribution 45,000 55,000 70,000 90,000 120,000 255,000 330,000 330,000 330,000 330,000 330,000 December 31 Reserve Balance 19,100 19,600 20,300 19,800 22,700 25,100 37,900 65,400 64,300 600 15,200 113

TOWNSHIP OF CENTRE WELLINGTON FACILITIES EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) REPLACE UNIT Equipment Description QTY YEAR LIFE COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 INSPECTIONS & AUDITS Roof audits (ECC 2011 & CWCS) 5,000 5,800 6,900 Structural building inspections 15,000 5,000 0 20,800 INSPECTIONS SUB-TOTAL 5,000 0 0 0 5,800 0 0 0 0 0 27,700 ELORA COMMUNITY CENTRE Site works Parking Lot (line painting) 3,000 Sidewalks 0 0 0 0 0 0 3,000 0 0 0 0 Building Exterior Roofing Systems (Facility Capital) Eaves Troughs Soffit & Fascia Caulking 4,700 Exterior Walls 2009 50,000 Windows Doors 3,250 3,600 2,450 0 3,250 0 0 0 0 0 0 3,600 7,150 50,000 Building Interior Walls - common and service areas (painting & protective netting) ` 28,100 Floors- common and service areas (vinyl & skate tiles) 10,550 23,700 Lighting Fixtures - common and service areas 18,500 Plumbing Fixtures - common and service areas 2009 Appliances - Other 34,300 Concession equipment (small, large & vending machines) 1,500 1,500 1,500 1,500 Cabinetry 0 1,500 10,550 18,500 1,500 0 58,000 29,600 0 0 1,500 Electrical Systems Distribution Panel - Main/intermediate 4,250 Transformer 12,000 Fire Alarm - Panel Emergency Lighting 3,500 Exterior Lighting System 14,200 0 3,500 0 0 0 0 0 18,450 12,000 0 0 Mechanical Systems Heating System - common and service areas 30,000 7,800 7,000 Exhaust Systems 5,500 Arena exhaust fans 15,000 Ice Making System 2009 pump 6,300 7,200 Compressor 48,400 Ice Rink De-humidification Domestic Water Shut-off Valves and Mains 3,300 3,600 Domestic Water - Risers and Laterals 4,300 13,200 Domestic Water - Hot water Boilers and Tanks 13,500 Domestic Water Recirculating System 1,650 Storm Water including Roof Drains 3,100 3,250 3,500 3,700 21,300 3,100 30,000 13,050 3,300 0 11,300 8,650 37,500 3,700 48,400 114

TOWNSHIP OF CENTRE WELLINGTON FACILITIES EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) REPLACE UNIT Equipment Description QTY YEAR LIFE COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Various Arena Equipment Hockey Nets 2 set 2010 & 2015 15 years 2,000 set 2,500 Lacrosse Nets 2 set 2010 & 2015 15 years 1,000 set 1200 Ice Surface Edger (propane) 1 2007 5 years 6,000 6,600 7,600 Score Clock 1 15 years 20,000 23,200 30 Second Clocks 2 2015 15 years 4,000 4,000 4,900 Power Electrical Box (for shows) 1 2015 20 years 10,000 12300 P.A. System- speakers 3 2007 & 2017 10 years 2,400 3,000 P.A. System- amplifier 1 10 years 5,000 5,800 P.A. System - cd player 1 2016 10 years 500 600 Oscillating Fans 3 2023 15 years 2,000 8,300 4,000 0 6,600 0 29,000 0 21,500 10,600 0 0 8,300 Lobby Equipment Display Case 1 2025 40 years 5,000 Benches 3 20 years 2,500 2,700 0 0 2,700 0 0 0 0 0 0 0 0 Hall Equipment Tables 6' rectangle) 50 10 per year 5 years 125 /table 1,300 1,400 1,500 1,500 1,600 1,700 Tables - round 25 5 per year 5 years 200/table 1,100 1,100 1,200 1,200 1,300 1,300 Chairs 300 60 per year 5 years 50/chair 3,200 3,400 3,600 3,700 3,800 4,000 Podiums 1 2009 20 years 500 Sound System 1 10 years 3,000 3,400 Speakers 2 10 years 1,000 1,100 Acqustic Tiles 24 2014 10 years 6,000 7,200 Bar Freezer 1 2011 10 years 800 800 Beer Fridge 1 2015 10 years 7,000 8,400 0 6,400 0 10,400 7,200 6,300 14,800 6,700 0 7,000 0 Cleaning Equipment Floor Scrubbers 1 2008 5 years 7,500 8,400 9,500 Snow blower 1 5 years 1,000 1,100 1,350 Carpet Cleaner 1 7 years 1,000 1,100 1,200 Floor polisher 1 2009 10 years 2,000 0 0 0 9,500 2,300 0 0 10,850 0 0 0 ELORA COMMUNITY CENTRE SUB-TOTAL 25,300 17,750 49,850 51,450 43,300 6,300 108,600 84,850 53,100 17,850 108,200 CENTRE WELLINGTON COMMUNITY SPORTSPLEX Site Works Parking Lot (line painting) 5,500 6,100 0 0 0 0 5,500 0 0 0 0 6,100 0 Building Exterior Caulking Front Entrance Roof Painting 6,000 Windows 14,000 Doors 3,100 3,500 3,300 6,000 3,100 14,000 0 0 0 0 3,500 0 3,300 0 115

TOWNSHIP OF CENTRE WELLINGTON FACILITIES EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) REPLACE UNIT Equipment Description QTY YEAR LIFE COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Building Interior Ceilings-common and service areas Meazzanine upgrades 15,000 Community hall washroom upgrades Fitness change rooms upgrades Walls - common and service areas 22,000 22,000 48,700 50,600 53,800 Community hall folding door covering repairs Floors- common and service areas 37,500 45,750 45,750 44,000 34,000 Interior Doors - common and service areas 1,500 1,500 1,600 1,600 1,700 1,700 1,700 1,800 34,000 Lighting Fixtures - common and service areas 44,200 2,000 Plumbing Fixtures - common and service areas Appliances - Other 25,500 25,500 T.V. Monitor Program 15,000 Floor Scrubber 10,000 Concession equipment (small, large & vending machines) 2,500 2,500 2,500 Cabinetry 5,000 19,200 Storage Lockers 10,900 10,000 10,000 46,500 23,500 52,500 22,000 47,350 52,900 71,400 135,550 65,000 134,300 0 Electrical Systems Distribution Panel - Main/intermediate Fire Alarm - Panel Emergency Lighting 22,000 Exterior Lighting System Pad B Lighting Door System/Entry System Security Surveilance 60,000 0 0 0 0 22,000 0 0 0 0 0 60,000 Mechanical system Heating system replace pad A arean gas heating 15,000 Dehumidifier - Pad A Exhaust Systems 11,100 Unity Hall HVAC Domestic Water - Hot Water Boilers and Tanks 15,000 15,000 Domestic Water Recirculating System 1,700 Condenser Replacement Pad B 71,300 Compressor Replacement 48,400 Domestic Water Treatment System 5,900 Fire Hoses Cabinets Sanitary Waste Removal System Storm Water including Roof Drains 3,100 3,300 3,500 0 3,100 0 0 26,100 15,000 3,300 9,400 0 1,700 119,700 116

TOWNSHIP OF CENTRE WELLINGTON FACILITIES EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) REPLACE UNIT Equipment Description QTY YEAR LIFE COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Pad A Arena, Dressing Room Equipment Hockey Nets 2 sets 2010 & 2018 15 years 2,000/set 2,100 5,500 Lacrosse Nets 2 sets 2010 & 2018 15 years 1,000/set 1,000 4,800 Ice Surface Edger 1 2011 5 years 6,000 6,400 7,400 Sound System 7,000 Score Clocks 1 15 years 20,000 23,900 30 Second Clocks 2 15 years 4,000 4,400 Osillating fan 2 2023 15 years 1000/unit 2,800 10,100 6,400 4,400 0 0 23,900 7,400 0 0 0 13,100 Pad B Arena, Dressing Room Equipment Hockey Nets 2 sets 2020 15 years 2,000/set 5,200 Lacrosse Nets 2 sets 2020 15 years 1,000/set 2,600 Score Clocks 1 2020 15 years 20,000 26,100 30 Second Clocks 2 2020 15 years 4,000 5,400 0 0 0 0 0 0 0 0 33,900 5,400 0 Aquatic Centre Water Slide 1 2021 20 years 25,000 32,600 0 0 0 0 0 0 0 0 0 32,600 0 Pool Equipment Various Pool Toys varies varies 250 300 300 300 300 Lifeguard Equipment varies varies 750 800 900 900 1,000 Various Pool Equipment varies varies 5,500 5,800 6,400 6,800 7,200 Aquafit Equipment varies varies 575 600 700 700 800 Pool Maintenance Equipment varies varies 4,000 4,100 4,800 4,900 5,200 4,100 7,500 0 0 6,400 6,700 13,600 0 14,500 0 0 Hall Equipment Tables - 8' rectangle 50 10 per year 5 years 130/table 1,400 1,400 1,500 1,600 1,600 1,700 1,700 1,800 Tables - round 35 7 per year 5 years 200/table 1,400 1,500 1,600 1,700 1,800 1,800 1,900 1,900 Chairs 500 50 per year 5 years 50/chair 2,800 3,000 3,200 3,300 3,400 3,500 Podiums 2 2009 & 20 years 250/unit 300 Sound System 1 2014 10 years 3,000 3,600 Speakers 4 2015 10 years 500/each 2,500 Flooring VCT 921 sq.m 15 years 60,000 71,600 Dividing Wall 1 2018 30 years 75,000 97,900 1,400 1,400 2,900 5,900 300 81,500 2,500 6,600 104,700 7,000 7,200 Cleaning Equipment Snow blower 1 5 years 1,000 1,100 1,400 Floor Scrubber 1 2009 5 years 7,500 9,000 10,400 0 0 1,100 0 0 0 0 1,400 9,000 0 10,400 Weight Room / Fitness Equipment Weight Equipment varies 30,700 10,000 14,400 15,500 Cardio Equipment varies 70,000 20,000 34,900 21,500 2,600 2,700 30,000 0 0 49,300 0 15,500 0 21,500 2,600 2,700 0 CWCS SUB-TOTAL 98,100 45,000 74,900 77,200 107,650 195,500 98,200 177,950 229,700 193,100 210,400 VICTORIA PARK SENIOR CENTRE Site Works Sidewalks 6,000 Fencing (railing) phase 2 of entrance 2010 &11 6,000 5,400 0 0 0 0 0 0 0 0 11,400 0 0 117

TOWNSHIP OF CENTRE WELLINGTON FACILITIES EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) REPLACE UNIT Equipment Description QTY YEAR LIFE COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Building Exterior Re-roof with shingles and flat roofs 2010 35 years Eaves Troughs 2010 20 years 1,000 Soffit & Fascia 2010 35 years Exterior Walls 0 0 0 0 0 0 1,000 0 0 0 0 Building Interior Ceilings-common and service areas Walls - common and service areas 12,500 Floors- common and service areas 4,500 10,000 Lighting Fixtures - common and service areas 5,800 Plumbing Fixtures - common and service areas 5,000 Appliances - Other 1,500 1,700 Cabinetry Countertops 0 12,500 1,500 4,500 10,000 0 0 7,500 0 0 5,000 Electrical System Distribution Panel - Main/intermediate Fire Alarm - Panel 5,000 Fire Alarm System - Pull stations 3,300 Emergency Lighting 4,500 Exterior Lighting System Door System/Entry System Security Surveilance 2,100 0 0 0 4,500 0 0 0 0 0 5,400 5,000 Mecahnical Systems Air Make-up Systems Domestic Water Shut-off Valves and Mains 3,600 Domestic Water - Risers and Laterals 650 Domestic Water - Hot water Boilers and Tanks 1,200 Domestic Water Recirculating System 1,100 Domestic Water Treatment System Other (Sump Pumps) 2,700 0 0 3,350 0 0 0 0 0 3,600 2,300 0 VICTORIA PARK SENIOR CENTRE SUB-TOTAL 0 12,500 4,850 9,000 10,000 0 1,000 7,500 15,000 7,700 10,000 118

TOWNSHIP OF CENTRE WELLINGTON FACILITIES EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) REPLACE UNIT Equipment Description QTY YEAR LIFE COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 FERGUS GRAND THEATRE Site Work Sidewalks 0 0 0 0 0 0 0 0 0 0 0 Building Exterior Roof system front metal canopy 2009 25 years main & secondary roof (EPDM) 2009 25 years Caulking 2,500 Eaves 2009 30 years Exterior Walls 2009 Windows 2009 Doors 2009 3,600 0 0 0 0 0 0 2,500 0 3,600 0 0 Building Interior Ceilings-common and service areas 2009 10 years Walls - common and service areas 2009 5 years Floors- common and service areas 2009 5 years 3,800 Plumbing Fixtures - common and service areas 4,800 0 0 0 0 3,800 0 0 0 4,800 0 0 Electrical Systems Distribution Panel - Main/intermediate 1,800 1,900 Emergency Lighting 2010 2,700 Exterior Lighting System 1,600 0 0 1,600 1,800 2,700 0 0 1,900 0 0 0 Mechanical Systems Heating System - common and service areas 2009 95,000 1,300 Domestic Water Shut-off Valves and Mains 2,200 2,400 Domestic Water - Risers and Laterals 4,600 Domestic Water - Hot water Boilers and Tanks 1,200 Storm Water including Roof Drains 1,100 1,200 0 0 0 0 0 3,300 4,600 1,200 4,900 0 0 FERGUS GRAND THEATRE SUB-TOTAL 0 0 1,600 1,800 6,500 3,300 7,100 3,100 13,300 0 0 BELWOOD HALL Site Work 9,000 Sidewalks 9,000 0 0 0 0 0 0 0 0 0 0 Building Exterior Paint siding Replace metal roof on entire building ($22,500 in 2007) 40 years 22,500 25,000 Eaves trough - Soffit & Fascia ($3,500 in 2007) Windows ($16,800 in 2007) 20,000 Siding board & batten ($17,750 in 2007) 20,000 Caulking 1,000 Doors 2,300 0 25,000 40,000 0 0 0 0 0 0 1,000 0 119

TOWNSHIP OF CENTRE WELLINGTON FACILITIES EQUIPMENT REPLACEMENT FORECAST PARKS & RECREATION - 2023 Inflation Factor = 3% (1.000) (1.030) (1.061) (1.093) (1.126) (1.159) (1.194) (1.230) (1.267) (1.305) (1.344) (1.384) REPLACE UNIT Equipment Description QTY YEAR LIFE COST 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Building Interior Ceilings - common and services areas 900 Floors - common and service areas 4,600 Lighting Fixtures - common and service areas 1,200 2,000 Plumbing Fixtures - common and service areas 2,500 Appliances - Other 750 850 0 0 6,550 900 0 0 2,000 850 0 2,500 0 Electrical System Distribution Panel - Main/intermediate Emergency Lighting 1,300 0 1,300 0 0 0 0 0 0 0 0 0 Mechanical System Heating System - common and service areas 1,000 Domestic Water Supply and Distribution 1,100 Domestic Water - Risers and Laterals Domestic Water Treatment System Sanitary Waste Removal System 1,100 1,150 0 0 2,200 0 0 0 1,150 1,000 0 0 0 BELWOOD HALL SUB-TOTAL 9,000 26,300 48,750 900 0 0 3,150 1,850 0 3,500 0 CWCS CAMPGROUND WASHROOM Building Exterior Roof systems 2009 Soffit and fascia 2009 Building Interior Walls - common and service areas 1,700 0 0 0 0 0 1,700 0 0 0 0 0 CWCS CAMPGROUND SUB-TOTAL 0 0 0 0 0 1,700 0 0 0 0 0 TOTAL EQUIPMENT REPLACEMENT 137,400 101,550 179,950 140,350 173,250 206,800 218,050 275,250 311,100 222,150 356,300 Reserve Forecast January 1 Reserve Balance 48,700 25,300 50,750 10,800 23,450 16,200 8,400 42,350 42,100 9,000 67,850 Less: Equipment replacements (137,400) (101,550) (179,950) (140,350) (173,250) (206,800) (218,050) (275,250) (311,100) (222,150) (356,300) Add: Revenues from sale of equipment Add: Operating budget contribution 30,000 40,000 50,000 60,000 70,000 100,000 150,000 170,000 170,000 170,000 170,000 User Fee Contribution 84,000 87,000 90,000 93,000 96,000 99,000 102,000 105,000 108,000 111,000 114,000 December 31 Reserve Balance 25,300 50,750 10,800 23,450 16,200 8,400 42,350 42,100 9,000 67,850 (4,450) 120