THE CORPORATION OF THE TOWNSHIP OF GEORGIAN BAY BY-LAW NO

THE CORPORATION OF THE TOWNSHIP OF GEORGIAN BAY BY-LAW NO. 2014-20 Being a By-law to adopt the estimates for all the sums required during the year 2014 for the purposes of the Municipality of the Township of Georgian Bay. WHEREAS pursuant to the Municipal Act, 2001, as a mended, section 290, the Council of a local municipality shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the Municipality; AND WHEREAS the proposed revenues and expenditures have been reviewed; NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWNSHIP OF GEORGIAN BAY ENACTS AS FOLLOWS: 1. 2. 3. THAT the estimates attached as Schedules "A" "B" "C" and "D" I I I are hereby adopted and form part of this By-law. THAT any By-law or By-laws, or parts of any By-law or By-laws that are inconsistent with this By-law are hereby deemed repealed. THAT this By-law shall come into force and effect on the date of its final passing. READ and finally passed, this loth day of March, 2014.

Page : 1 OPERATING BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 GENERAL GOVERNMENT General Government (1,315,100) (1,046,617) (1,130,900) 184,200 (14.01) Total (1,315,100) (1,046,617) (1,130,900) 184,200 (14.01) General Government 1,925,750 464,356 1,682,944 (242,806) (12.61) Total 1,925,750 464,356 1,682,944 (242,806) (12.61) Total GENERAL GOVERNMENT 610,650 (582,262) 552,044 (58,606) (9.60) COUNCIL Council (14,000) (29,904) (24,200) (10,200) 72.86 Total (14,000) (29,904) (24,200) (10,200) 72.86 Council 215,542 214,186 246,782 31,240 14.49 Total 215,542 214,186 246,782 31,240 14.49 Total COUNCIL 201,542 184,283 222,582 21,040 10.44 ADMINISTRATION Operating Revenue Clerks 0 0 (135,000) (135,000) CAO, Clerks & Human Resources (71,367) (146,903) 0 71,367 Total Operating Revenue (71,367) (146,903) (135,000) (63,633) 89.16 Operating Expenditures CAO 0 0 194,816 194,816 Clerks 0 0 300,048 300,048 Human Resources 0 0 118,465 118,465 CAO, Clerks & Human Resources 566,665 567,023 0 (566,665) Total Operating Expenditures 566,665 567,023 613,329 46,664 8.23 Total ADMINISTRATION 495,298 420,120 478,329 (16,969) (3.43) FINANCIAL SERVICES Finance, IT & Admin. Facility (118,980) (104,944) 0 118,980 Financial Services 0 0 (125,845) (125,845) Total (118,980) (104,944) (125,845) (6,865) 5.77 Finance, IT & Admin. Facility 872,207 832,227 0 (872,207)

Page : 2 OPERATING BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 Administration Building 0 0 189,686 189,686 Financial Services 0 0 510,849 510,849 Information Technology 0 0 211,937 211,937 Total 872,207 832,227 912,472 40,265 4.62 Total FINANCIAL SERVICES 753,227 727,283 786,627 33,400 4.43 PROTECTION SERVICES Fire Department (101,000) (99,030) (91,000) 10,000 (9.90) EMO 0 (1,030) 0 By-Law Enforcement (14,333) (12,655) (12,600) 1,733 (12.09) Total (115,333) (112,715) (103,600) 11,733 (10.17) Fire Department 535,185 567,047 550,316 15,131 2.83 Emergency Management 14,446 13,260 14,986 540 3.74 Fire Association 19,900 21,525 21,100 1,200 6.03 By-Law Enforcement 117,962 116,705 115,203 (2,759) (2.34) Total 687,493 718,536 701,605 14,112 2.05 Total PROTECTION SERVICES 572,160 605,822 598,005 25,845 4.52 BUILDING SERVICES Building Dept. (417,089) (469,828) (479,600) (62,511) 14.99 Environmental Re-Inspections (2,433) (658) 0 2,433 Total (419,522) (470,486) (479,600) (60,078) 14.32 Building Dept. 532,355 449,086 575,872 43,517 8.17 Environmental Re-Inspections 61,648 54,198 65,195 3,547 5.75 Total 594,003 503,284 641,067 47,064 7.92 Total BUILDING SERVICES 174,481 32,797 161,467 (13,014) (7.46) OPERATIONS - PUBLIC WORKS (TOWNSHIP) Roads - Township (1,050) (23,700) (600) 450 (42.86) Total (1,050) (23,700) (600) 450 (42.86) Roads - Township 703,256 782,682 826,796 123,540 17.57 Sidewalks 6,327 7,923 7,111 784 12.39 Roads - Mechanic 38,046 25,580 27,599 (10,447) (27.46)

Page : 3 OPERATING BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 Total 747,629 816,186 861,506 113,877 15.23 Total OPERATIONS - PUBLIC WORKS (TOWNS 746,579 792,486 860,906 114,327 15.31 OPERATIONS - PUBLIC WORKS (OTHER) Roads - External (7,000) (7,785) (7,000) Roads - District (347,080) (472,328) (354,716) (7,636) 2.20 Total (354,080) (480,113) (361,716) (7,636) 2.16 Roads - External 1,875 3,073 3,621 1,746 93.12 Roads - District 309,570 359,021 348,820 39,250 12.68 Roads - Indian Affairs 11,297 14,332 14,236 2,939 26.02 Total 322,742 376,426 366,677 43,935 13.61 Total OPERATIONS - PUBLIC WORKS (OTHER (31,338) (103,687) 4,961 36,299 (115.83) WASTE MANAGEMENT Waste Management - District (33,400) (30,845) (31,000) 2,400 (7.19) Total (33,400) (30,845) (31,000) 2,400 (7.19) Waste Management - District 12,002 1,942 11,912 (90) (0.75) Total 12,002 1,942 11,912 (90) (0.75) Total WASTE MANAGEMENT (21,398) (28,903) (19,088) 2,310 (10.80) LAGOONS Lagoons - District (1,000) (1,044) (1,000) Total (1,000) (1,044) (1,000) Lagoons - District 746 594 522 (224) (30.03) Total 746 594 522 (224) (30.03) Total LAGOONS (254) (450) (478) (224) 88.19 CEMETERY Cemetery (4,200) (825) (2,500) 1,700 (40.48) Total (4,200) (825) (2,500) 1,700 (40.48)

Page : 4 OPERATING BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 Cemetery 8,397 6,751 13,461 5,064 60.31 Total 8,397 6,751 13,461 5,064 60.31 Total CEMETERY 4,197 5,926 10,961 6,764 161.16 OPERATIONS - PARKS, REC. & FACILITIES PR&F Administration (1,800) 0 0 1,800 Recreation Programs (62,518) (59,837) (67,076) (4,558) 7.29 MacTier Arena (28,100) (30,098) (29,000) (900) 3.20 Baxter Ward Community Centre (5,700) (5,202) (4,700) 1,000 (17.54) Honey Harbour Park Landing (33,365) (33,680) (33,384) (19) 0.06 Port Severn Public Park (5,000) (3,973) (4,255) 745 (14.89) Bressette House (7,200) (7,200) (7,200) MacTier Library (5,750) (3,650) (5,000) 750 (13.04) Total (149,433) (143,639) (150,615) (1,182) 0.79 Community Services Building 38,871 28,135 25,966 (12,905) (33.20) PR&F Administration 109,261 104,900 115,105 5,844 5.35 Recreation Programs 167,049 178,810 162,415 (4,634) (2.77) Ball Fields 12,348 21,864 17,211 4,863 39.38 MacTier Arena 239,500 219,432 252,018 12,518 5.23 Public Beaches 17,826 11,651 12,259 (5,567) (31.23) Baxter Ward Community Centre 180,336 153,801 157,068 (23,268) (12.90) Honey Harbour Park Landing 50,881 59,446 54,059 3,178 6.25 Public Parks 62,267 75,208 53,681 (8,586) (13.79) Port Severn Public Park 64,095 65,639 86,902 22,807 35.58 Bressette House 25,483 22,111 26,542 1,059 4.16 Water Access Areas 14,716 17,713 20,767 6,051 41.12 Trails 12,647 3,546 3,694 (8,953) (70.79) MacTier Library 11,393 14,156 16,075 4,682 41.10 Total 1,006,673 976,411 1,003,762 (2,911) (0.29) Total OPERATIONS - PARKS, REC. & FACIL 857,240 832,772 853,147 (4,094) (0.48) PLANNING & ECONOMIC DEVELOPMENT Planning & Economic Development (161,243) (163,781) (221,809) (60,566) 37.56 Economic Development 0 0 (27,916) (27,916) Total (161,243) (163,781) (249,725) (88,482) 54.87 Planning & Economic Development 705,809 762,688 743,729 37,920 5.37 Economic Development 0 0 218,092 218,092

Page : 5 OPERATING BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 Total 705,809 762,688 961,821 256,012 36.27 Total PLANNING & ECONOMIC DEVELOPMENT 544,566 598,907 712,096 167,530 30.76 LIBRARY GRANT Library Grant 0 510 0 Total 0 510 0 Total LIBRARY GRANT 0 510 0 TAXATION Taxation - Penalty & Int/Reg/Cert (300,000) (300,117) (280,000) 20,000 (6.67) Taxation - Lower Tier (4,533,130) (4,527,286) (4,868,582) (335,452) 7.40 Taxation - Supplementaries Lower Tier (32,090) (57,414) (40,000) (7,910) 24.65 Write-offs 26,212 32,472 34,687 8,475 32.33 Taxation - Railroad (1,294) (3,209) (3,209) (1,915) 147.99 Grants-in-lieu (66,648) (212,555) (64,455) 2,193 (3.29) Total (4,906,950) (5,068,110) (5,221,559) (314,609) 6.41 Total TAXATION (4,906,950) (5,068,110) (5,221,559) (314,609) 6.41 Total OPERATING 0 (1,582,505) 0 0 125.00

Page : 6 CAPITAL BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 GENERAL GOVERNMENT General Government (949,546) 0 (927,664) 21,882 (2.30) Total (949,546) 0 (927,664) 21,882 (2.30) Total GENERAL GOVERNMENT (949,546) 0 (927,664) 21,882 (2.30) ADMINISTRATION HR Capital 0 0 8,000 8,00 Total 0 0 8,000 8,00 Total ADMINISTRATION 0 0 8,000 8,00 FINANCIAL SERVICES IT 0 0 (8,500) (8,500) Total 0 0 (8,500) (8,500) Finance, IT & Admin. Facility 19,676 10,717 0 (19,676) IT Capital 0 0 23,500 23,50 Total 19,676 10,717 23,500 3,824 19.43 Total FINANCIAL SERVICES 19,676 10,717 15,000 (4,676) (23.76) PROTECTION SERVICES Fire Department (232,500) (2,890) 0 232,500 Total (232,500) (2,890) 0 232,500 Fire Department 437,920 413,252 115,164 (322,756) (73.70) Total 437,920 413,252 115,164 (322,756) (73.70) Total PROTECTION SERVICES 205,420 410,362 115,164 (90,256) (43.94) BUILDING SERVICES Building Dept. (1,000) (1,000) 0 1,000 Total (1,000) (1,000) 0 1,000 Building Dept. 15,000 13,289 25,000 10,000 66.67

Page : 7 CAPITAL BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 Total 15,000 13,289 25,000 10,000 66.67 Total BUILDING SERVICES 14,000 12,289 25,000 11,000 78.57 OPERATIONS - PUBLIC WORKS (TOWNSHIP) Roads - Township (92,000) 0 (2,005,000) (1,913,000) 2,079.35 Total (92,000) 0 (2,005,000) (1,913,000) 2,079.35 Roads - Township 694,200 524,331 2,742,000 2,047,800 294.99 Total 694,200 524,331 2,742,000 2,047,800 294.99 Total OPERATIONS - PUBLIC WORKS (TOWNS 602,200 524,331 737,000 134,800 22.38 OPERATIONS - PARKS, REC. & FACILITIES PR&F Administration 0 0 (170,000) (170,000) Recreation Programs (151,750) 0 0 151,750 Public Parks 0 (3,500) 0 Total (151,750) (3,500) (170,000) (18,250) 12.03 PR&F Administration 0 0 197,500 197,50 Public Beaches 80,000 4,015 0 (80,000) Baxter Ward Community Centre 45,000 31,444 0 (45,000) Honey Harbour Park Landing 70,000 2,791 0 (70,000) Public Parks 65,000 86,812 0 (65,000) Total 260,000 125,062 197,500 (62,500) (24.04) Total OPERATIONS - PARKS, REC. & FACIL 108,250 121,562 27,500 (80,750) (74.60) PLANNING & ECONOMIC DEVELOPMENT Planning & Economic Development (10,000) 0 0 10,000 Total (10,000) 0 0 10,000 Planning & Economic Development 10,000 5,197 0 (10,000) Total 10,000 5,197 0 (10,000) Total PLANNING & ECONOMIC DEVELOPMENT 0 5,197 0 Total CAPITAL 0 1,084,459 0

Page : 8 CAPITAL BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 Total Surplus (-)/Deficit 0 (498,046) 0 0 125.00 Report Totals 0 (498,046) 0 0 125.00

Township of Georgian Bay 2014 Final Budget () Capital Budget - Projects Summary - Schedule "B" Department & Project 2014 - Expense Revenue Net Levy Impact Administration - HR HR Information System Implementation 8,000-8,000 Total Financial Services 8,000-8,000 Financial Services & I.T. Fixed Assets Module - Vadim Software 8,500 (8,500) - Vadim Software Upgrades - Process Mapping 15,000-15,000 Total Financial Services 23,500 (8,500) 15,000 Fire Services Outboard Motor Replacement - Transfer to Reserve 21,440-21,440 Bunker Gear Replacement 8,548-8,548 Replace Radio Program - Digitalize 10,176-10,176 Transfer to Reserve - Fleet Replacement 75,000-75,000 Total Fire Services 115,164-115,164 Building Services Transfer to Reserve - Fleet Replacement 15,000-15,000 Marmak Upgrades 10,000-10,000 Total Building Services 25,000-25,000 Operations - Public Works Transfer to Reserve 80,000-80,000 Replace Tandem Snow Plow - T34 - - - Replace Supervisor 1/2 Ton - T39 35,000 (5,000) 30,000 Operations Fleet - GPS Expansion 5,000-5,000 Replace Radio Program - Digitalize 8,000-8,000 Lone Pine Road - Rehabilitation 250,000-250,000 Musky Bay Road Rehabilitation 114,000-114,000 Hasketts Drive - Improvements 2,250,000 (2,000,000) 250,000 Sluice Gates - Stewart Lake - - - Community Centre Road - Rehabilitation - - - Causeway Road - Rehabilitation - - - Portage Road - Rehabilitation - - - Heath Valley Road - Rehabilitation - - - Pennisula Road - Rehabilitation - - - Lodge Road - Rehabilitation - - - Total Public Works 2,742,000 (2,005,000) 737,000 Operations - Parks, Recreation & Facilities Port Severn Park - Boat Launch 50,000 (45,000) 5,000 Stewart Lake Beach - Pavilion 45,000 (45,000) - Administration Building Roof - Repair 16,500-16,500 Community Services Building - Bollard Lighting - - - North Operations Shop - Windows & Soffit - - - MacTier Arena Sidewalk - Improvements 6,000-6,000 MacTier Arena Roof - Replacement - - - Honey Harbour Park Landing - Docks Replacements 80,000 (80,000) - Baxter Ward Community Centre - Parking Lot Rehabilitation - - - Port Severn Park - Pay & Display Parking Station - - - Total Parks, Recreation & Facilities 197,500 (170,000) 27,500 Total Capital Projects $ 3,111,164 $ (2,183,500) $ 927,664

- Schedule "C" Township of Georgian Bay 2014 Final Budget - Street Light Fund 2013 Total Levy 2013 Est. Actual (energy & repairs only) 2013 Est. Reserve Balance 2014 Budget 2014 Total Levy 2014 Est. Reserve Balance Var. (%) 2013 Levy vs. 2014 Levy Energy & Repairs Capital Transfer from Reserve Transfer to Reserve Baxter - Honey Harbour 23,034 24,274 (12,299) 25,002 5,600 (5,600) - 25,002 (6,699) 8.54% Urban Freeman - MacTier 20,346 14,678 (16,033) 15,118 - - 5,838 20,956 (21,871) 3.00% Rural Freeman 6,759 3,564 (5,762) 3,671 - - 3,291 6,962 (9,053) 3.00% Gibson 2,785 1,964 (3,407) 2,023 5,600 (5,600) 846 2,869 1,347 3.00% All Wards - Port Severn Park 3,179 2,646 (2,564) 2,725 - - 549 3,274 (3,113) 3.00% Total $ 56,103 $ 47,126 $ (40,065) $ 48,540 $ 11,200 $ (11,200) $ 10,524 $ 59,063 $ (39,389) 5.28% Notes: 1. 2014 total levy includes an overall 5.28% increase (each area kept to 3% where possible). 2. The 2014 total levy includes prudent financial planning incorporating money being set aside for future capital and maintenance/repairs. In 2013, a small amount of repairs and no capital was undertaken but this will need to be increased in future years for capital purposes.

Page : 1 Date : Mar 05, 2014 Time : 8:25 am 2014 PUBLIC LIBRARY BOARD BUDGET Schedule "D" LIBRARY BOARD CC1 BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 PUBLIC LIBRARY BOARD 5-3-4000-1000 Name It Campaign (1,000) (1,000) 0 1,000 5-3-4000-1010 Transfer from Reserve (7,516) 0 (6,854) 662 (8.81) 5-3-4000-3003 Pay Equity Revenue (4,849) (4,849) (4,849) 5-3-4000-3008 Transfer from Reserve Fun (5,000) 0 (5,000) 5-3-4000-5110 Interest Earned (1,200) (1,826) (1,200) 5-3-4000-5112 Provincial Grants (24,250) (25,999) (23,710) 540 (2.23) 5-3-4000-5119 Federal Grants (2,300) (1,004) 0 2,300 5-3-4000-5134 ILLO Recovered 0 (298) (150) (150) 5-3-4000-5146 Municipal Grant (131,160) (131,160) (135,023) (3,863) 2.95 5-3-4000-5147 Fees for Services Provided (2,000) (2,083) (2,000) 5-3-4000-5148 Fund Raising - Honey Harb (2,500) (1,998) (2,000) 500 (2) 5-3-4000-5149 Fund Raising - MacTier (1,300) (941) (1,000) 300 (23.08) 5-3-4000-5150 Donations - Honey Harbour (500) (312) (500) 5-3-4000-5151 Donations - MacTier (100) (252) (100) 5-3-4000-5153 Fines - Honey Harbour (200) (355) (250) (50) 25.00 5-3-4000-5154 Fines - MacTier (300) (720) (600) (300) 10 5-3-4000-5155 Donations Specified - Hone (300) (541) (300) 5-3-4000-5156 Donations Specified - MacT (125) (700) (125) 5-3-4000-5157 Fines - Pt. S. (50) (84) (50) 5-3-4000-5158 Fundraising - Pt. S. (200) (170) (200) 5-3-4000-5159 Donations - Pt. S. (50) (1) (50) 5-3-4000-9102 LIB User Fees & Charges 0 (718) (100) (100) Total (184,900) (175,010) (184,061) 839 (0.45) 5-4-6000-6020 Wages 104,277 105,051 109,240 4,963 4.76 5-4-6000-6030 Employer Contributions 7,933 8,782 8,799 866 10.92 5-4-6000-7001 Telephone 2,300 2,352 2,400 100 4.35 5-4-6000-7002 Mileage/Travel 3,500 2,782 3,000 (500) (14.29) 5-4-6000-7005 Inter Branch Delivery 4,233 0 0 (4,233) 5-4-6000-7007 Alarm 540 496 540 5-4-6000-7013 Name It Expenditures 1,000 773 0 (1,000) 5-4-6000-7101 Advertising 500 3,278 500 5-4-6000-7102 Training and Development 1,000 560 1,000 5-4-6000-7107 Automation 500 450 500 5-4-6000-7201 Auditor 1,500 1,297 1,375 (125) (8.33) 5-4-6000-7203 Insurance 2,700 2,677 2,700 5-4-6000-7219 ILLO Recoverable 0 235 150 15 5-4-6000-7237 Library Administration Serv 100 100 100 5-4-6000-7301 Maintenance-Building 6,000 12,104 6,000 5-4-6000-7302 Maintenance - Equipment 2,300 3,476 2,600 300 13.04 5-4-6000-7309 Hydro - Honey Harbour 3,600 2,545 3,600 5-4-6000-7310 Hydro - MacTier 2,200 2,867 2,500 300 13.64 5-4-6000-7403 Book Purchases - Honey H 9,717 8,883 9,717 5-4-6000-7404 Book Purchases - MacTier 9,500 8,852 9,500

Page : 2 Date : Mar 05, 2014 Time : 8:25 am 2014 PUBLIC LIBRARY BOARD BUDGET Schedule "D" LIBRARY BOARD CC1 BUDGET ACTUAL BUDGET () 2013 TO 2014 2013 TO 2014 5-4-6000-7405 Book Purchases - Port Sev 5,500 4,783 5,000 (500) (9.09) 5-4-6000-8115 Water 350 350 350 5-4-6000-8122 Propane 2,200 2,244 2,200 5-4-6000-8203 Supplies - Office 3,500 2,212 3,000 (500) (14.29) 5-4-6000-8251 IT Network - Support 6,200 5,717 6,000 (200) (3.23) 5-4-6000-8270 Rent/Lease 1,100 0 1,100 5-4-6000-8301 Furnishing - Equipment 100 1,446 100 5-4-6000-8661 Financial Expenses 550 630 550 5-4-6000-8701 Provisions 700 876 700 5-4-6000-8900 Public Internet 1,300 741 840 (460) (35.38) Total 184,900 186,559 184,061 (839) (0.45) Total PUBLIC LIBRARY BOARD 0 11,549 0 Total LIBRARY BOARD 0 11,549 0 Total Surplus (-)/Deficit 0 11,549 0 Report Totals 0 11,549 0