EXECUTIVE SUMMARY Departmental Budgets

2018 Departmental Budgets EXECUTIVE SUMMARY Department 2017 2017 PROJECTED 2018 DRAFT DOLLAR PERCENT Revenue Fund BUDGET ACTUALS VARIANCE BUDGET CHANGE CHANGE Members of Council (130,986) (126,731) 4,255 (133,283) (2,297) 0 General Government 7,864,494 8,037,949 173,455 269,154 (7,595,340) (1) Fire (659,843) (767,458) (107,615) (669,519) (9,676) 0 Protection to Persons (1,796,360) (1,753,007) 43,353 (1,879,235) (82,875) 0 Roads (2,853,263) (3,719,576) (866,313) (2,663,969) 189,294 (0) Fleet (153,177) (635,543) (482,366) 28,144 181,321 (1) Marina (7,717) (6,592) 1,125 (6,344) 1,373 (0) Environment (428,802) (339,331) 89,471 (561,968) (133,166) 0 Cemeteries (19,210) (25,070) (5,860) (41,219) (22,009) 1 Rec & Park (1,416,236) (1,631,420) (215,184) (1,638,105) (221,869) 0 Planning & Culture (398,900) (391,577) 7,323 (400,514) 1,613 (0) Current Taxation surplus (deficit) (0) (1,358,356) (1,358,356) (7,696,859) (7,693,632) Back out depreciation 1,370,090 11,734 reduced by 5k to CIP Self-funding Operations: Streetlights 0 0 0 0 0 0 Water 0 0 0 0 0 0 Sewer 0 (0) (0) 0 0 0 Current surplus (deficit) (0) (1,358,356) (1,358,356) Surplus (deficit) for Utilities: 0.00 0 0-7,696,858.78 2018 Funding requirements -7,596,580.13 2017 Levy 100,278.64 Levy Change 1.32% Growth Rate 1.00% Net tax impact: 0.32% Non-discretionary + CPI 3.06 Page 1 of 54

2018 Tax Rate Calculation 2018 2018 2018 Weighted Municipal Municipal County County Education Education TOTAL TOTAL Class RTC/Q 2018 CVA Ratio CVA Tax Rate Current Taxes Tax Rate Current Taxes Class Tax Rate Current Taxes TAX RATE TAXES Residential RT 1,321,620,157 1.00 1,321,620,157 0.00466924 $6,170,965.04 0.00478507 $6,324,044.96 Residential 0.00170000 $2,246,754.27 0.01115431 $14,741,764.27 Residential Farmland R1 1,478,600 0.25 369,650 0.00116731 $1,725.99 0.00119627 $1,768.80 0.00042500 $628.41 0.00278858 $4,123.19 Multi-Residential MT 7,322,600 1.10 8,054,860 0.00513617 $37,610.09 0.00526358 $38,543.07 Multi-Reside 0.00170000 $12,448.42 0.01209974 $88,601.58 Commercial CT 81,519,594 1.10 89,671,553 0.00513617 $418,698.23 0.00526358 $429,084.66 Commercial 0.01055893 $860,759.69 0.02095867 $1,708,542.58 Commercial_New Constructio XT 5,923,581 1.10 6,515,939 0.00513617 $30,424.50 0.00526358 $31,179.22 Commercial 0.01055893 $62,546.68 0.02095867 $124,150.40 Excess CU 847,664 0.77 652,701 0.00359532 $3,047.62 0.00368451 $3,123.23 0.00739125 $6,265.30 0.01467108 $12,436.14 Vacant CX 610,650 0.77 470,201 0.00359532 $2,195.48 0.00368451 $2,249.95 0.00739125 $4,513.47 0.01467108 $8,958.89 Industrial IT 4,339,350 1.10 4,773,285 0.00513617 $22,287.63 0.00526358 $22,840.50 Industrial 0.01090000 $47,298.92 0.02129974 $92,427.04 Industrial_New Construction JT 11,058,612 1.10 12,164,473 0.00513617 $56,798.88 0.00526358 $58,207.86 Industrial 0.01090000 $120,538.87 0.02129974 $235,545.60 Excess_New Construction JU 91,740 0.77 70,640 0.00359532 $329.83 0.00368451 $338.02 0.00763000 $699.98 0.01490983 $1,367.83 Excess IU 44,150 0.77 33,996 0.00359532 $158.73 0.00368451 $162.67 0.00763000 $336.86 0.01490983 $658.27 Vacant IX 624,300 0.77 480,711 0.00359532 $2,244.56 0.00368451 $2,300.24 0.00763000 $4,763.41 0.01490983 $9,308.20 Large Industrial LT - 1.10-0.00513617 $0.00 0.00526358 $0.00 Large Indust 0.01090000 $0.00 0.02129974 $0.00 Pipeline PT 7,584,885 0.70 5,309,420 0.00326847 $24,790.97 0.00334955 $25,405.94 Pipeline 0.00469360 $35,600.42 0.01131162 $85,797.33 Farmlands FT 788,466,579 0.25 197,116,645 0.00116731 $920,385.42 0.00119627 $943,216.94 Farmlands 0.00042500 $335,098.30 0.00278858 $2,198,700.66 Managed Forest TT 4,451,100 0.25 1,112,775 0.00116731 $5,195.82 0.00119627 $5,324.71 Managed Fo 0.00042500 $1,891.72 0.00278858 $12,412.24 2,235,983,562 1,648,417,005 $7,696,858.78 $7,887,790.77 $3,740,144.69 $19,324,794.23 Res PIL Com PIL (CF - CG) 2,757,500 $7,696,859 2018 Proposed Levy Exempt 43,033,457 $7,596,580 2017 Levy Ind PIL (HF- IH - IJ) 308,250 $100,279 Difference 1.32% Levy Change Total CVA 2,282,082,769 43,033,457 $ 7,696,859 2018 Proposed Municipal Levy Page 2 of 54

MUNICIPALITY OF BLUEWATER BUDGET SUMMARY FOR 2018 The Municipality of Bluewater's PRELIMINARY 2018 budget, represents proposed net expenditures in the amount of $ 7,696,859 This represents a 1.32% change from the 2017 levy collected through taxation of $7,596,580. The Bluewater Current Value Assessment (CVA) for taxation purposes for 2018 increased over the 2017 CVA for taxation purposes by 20,564,977 due to growth in the municipality or 1.00% The 2017 CVA was 2,056,497,684 and the 2018 CVA is 2,235,983,562 for taxation purposes. The increase from 2017 CVA to 2018 CVA is approximately 8.73% The tax ratios remain unchanged for the 2018 taxation year. The County of Huron sets these ratios as the upper tier municipality. We have updated the Huron County and the Education Tax rates for 2018. For $100,000 of assessment on a residential property, the amount of taxes for the year 2018 changes to $ 1,115.43 from $ 1,160.02 in 2017. The municipal portion moves from $485.61 to $ 466.92 This is a -3.85% change in the municipal portion and an overall change of -3.84% in total taxes. Year Bluewater County School Board Total Taxes 2017 $ 485.61 $ 495.41 $ 179.00 $ 1,160.02 2018 $ 466.92 $ 478.51 $ 170.00 $ 1,115.43 Difference $ (18.69) $ (16.90) $ (9.00) $ (44.59) % increase/decrease -3.85% -3.41% -5.03% -3.84% Note: 0.004856118 2017 Rate The 2018 Notional or revenue neutral rate for Bluewater is: 0.004608 0.00006083 0.0132005 increase to notional rate The current proposed tax rate for Bluewater is: 0.004669-0.00018688-3.85% increase to 2017 tax rate The change in the levy is skewed by the increase in CVA for taxation purposes. 4/6/2018 1:06 Page 3 of 54

MEMBERS OF COUNCIL OTHER MUNICIPAL 5337 Other Recoveries 6,260 5,759 4,791 83.19% 4,720 (1,039) -18.04% Total Other Municipal Revenue 6,260 5,759 4,791 83.19% 4,720 (1,039) -18.04% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 0 0 0 0.00% 2,000 2,000 0.00% Total Transfer from Reserves & Reserve Funds 0 0 0 0.00% 2,000 2,000 0.00% TOTAL 6,260 5,759 4,791 83.19% 6,720 961 16.69% EXPENDITURES WAGES & BENEFITS 6110 6170 Members of Council - Wages 109,923 115,436 113,536 98.35% 117,400 1,964 1.70% Statutory Benefits - Part-time 3,071 5,924 3,035 51.23% 8,101 2,177 36.75% Total Wages & Benefits 112,994 121,360 116,571 96.05% 125,501 4,141 3.41% OPERATIONS 6002 6318 6319 6320 Intra Municipal Recoveries (6,048) (8,209) 0 0.00% (9,393) (1,184) 14.42% Convention - John Gillespie 0 1,500 783 52.20% 1,500 0 0.00% Convention - Dave Roy 1,895 1,500 772 51.47% 1,500 0 0.00% Convention - Jim Fergusson 3,273 3,000 1,994 66.46% 3,000 0 0.00% Page 4 of 54

MEMBERS OF COUNCIL 6321 Convention - Janisse Zimmerman 0 1,500 0 0.00% 1,500 0 0.00% 6325 Convention - Marnie Hill 0 1,500 0 0.00% 1,500 0 0.00% 6327 Convention - George Irvin 1,632 1,500 1,456 97.08% 1,500 0 0.00% 6328 Convention - Bill Whetstone 0 1,500 0 0.00% 1,500 0 0.00% 6330 Convention - John Becker 0 1,500 0 0.00% 1,500 0 0.00% 6332 Convention - Tyler Hessel 3,752 3,500 4,575 130.71% 3,500 0 0.00% 6354 Meals 1,014 1,222 870 71.22% 1,243 21 1.70% 6370 Education/Training 190 2,036 1,449 71.16% 2,000 (36) -1.77% 6374 Telephone 1,301 1,300 747 57.46% 1,300 0 0.00% 6378 Travel 2,042 2,036 2,305 113.21% 2,352 316 15.54% Total Operations 9,051 15,385 14,951 97.18% 14,502 (883) -5.74% TOTAL EXPENDITURES 122,044 136,745 131,522 96.18% 140,003 3,258 2.38% SURPLUS/ (DEFICIT) (115,784) (130,986) (126,731) 96.75% (133,283) (2,297) 1.75% Page 5 of 54

GENERAL GOVERNMENT/TAXATION TAXATION 4105 Brucefield Water 39,312 39,312 37,440 95.24% 37,440 (1,872) -4.76% General Levy 5,835,594 7,596,577 6,120,831 80.57% 0 (7,596,577) -100.00% 4237 Special Levy - Policing 1,188,481 0 1,475,677 0.00% 0 0 0.00% Supplementary Taxes 54,505 80,000 42,558 53.20% 40,000 (40,000) -50.00% 4249 Supplementary Taxes - Policing 9,799 6,000 9,833 163.88% 10,000 4,000 66.67% Write-offs (17,185) (30,000) (8,535) 28.45% (9,000) 21,000-70.00% 4260 Write-offs - Policing (2,545) (1,300) (1,913) 147.17% (2,000) (700) 53.85% Payment in Lieu 30,143 30,000 39,024 130.08% 30,000 0 0.00% Total Taxation Revenue 7,138,105 7,720,589 7,714,915 99.93% 106,440 (7,614,149) -98.62% PROVINCE OF ONTARIO UNCONDITIONAL GRANTS 5030 Province of Ontario - OMPF (was CRF) 1,056,600 1,154,100 1,156,380 100.20% 1,230,200 76,100 6.59% Total Province of Ontario Unconditional Grants 1,056,600 1,154,100 1,156,380 100.20% 1,230,200 76,100 6.59% PROVINCE OF ONTARIO CONDITIONAL GRANTS 5109 Province of Ontario - Summer Jobs Service 1,352 0 0 0.00% 0 0 0.00% Total Province of Ontario Conditional Grants 1,352 0 0 0.00% 0 0 0.00% FEDERAL GOVERNMENT GRANTS 5205 Federal Government - SCP now MAMP 0 1,140 0 0.00% 50,000 48,860 4285.96% Total Federal Government Grants 0 1,140 0 0.00% 50,000 48,860 4285.96% Page 6 of 54

GENERAL GOVERNMENT/TAXATION OTHER MUNICIPAL 5337 Other Recoveries 26,891 200 261,890 130944.89% 350,300 350,100 175050.00% Total Other Municipal Revenue 26,891 200 261,890 130944.89% 350,300 350,100 175050.00% UNALLOCATED 5040 Investment Income 32,434 20,000 36,154 180.77% 35,000 15,000 75.00% 5042 Interest & Penalty Revenue - Taxation 160,227 145,000 161,084 111.09% 160,000 15,000 10.34% 5044 Lottery Licences 3,100 1,500 2,913 194.18% 3,000 1,500 100.00% 5046 Marriage Licences 1,500 1,500 2,600 173.33% 1,500 0 0.00% 5048 Sale of Publications, Equipment 0 0 5 0.00% 5 5 0.00% 5064 Other Revenue 818 700 10 1.43% 700 0 0.00% 5066 Burial Permits 230 150 70 46.67% 100 (50) -33.33% 5068 Finance Charges Revenue 2,973 2,963 1,526 51.51% 1,200 (1,763) -59.50% Total Unallocated Revenue 201,282 171,813 204,362 118.94% 201,505 29,692 17.28% FEES & SERVICE CHARGES 5402 5404 5486 General Administration - Fees 427 466 356 76.39% 400 (66) -14.16% Tax & Zoning Certificate Fees 20,400 20,000 22,300 111.50% 20,000 0 0.00% Sale of Municipal Owned Land 2 0 0 0.00% 0 0 0.00% Total Fees & Service Charges 20,829 20,466 22,656 110.70% 20,400 (66) -0.32% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 25,333 0 28,007 100.00% 77,500 77,500 100.00% Total Transfer from Reserves & Reserve Funds 25,333 0 28,007 100.00% 77,500 77,500 100.00% TOTAL 8,470,391 9,068,308 9,388,209 103.53% 2,036,345 (7,031,963) -77.54% EXPENDITURES Page 7 of 54

GENERAL GOVERNMENT/TAXATION WAGES & BENEFITS 6120 Wages Full-time 482,286 616,517 591,516 95.94% 633,448 16,931 2.75% 6130 Wages Part-time 8,794 10,145 6,286 61.96% 17,814 7,669 75.60% 6160 Statutory Benefits - Full-time 48,998 61,534 61,799 100.43% 64,099 2,565 4.17% 6170 Statutory Benefits - Part-time 1,034 1,181 782 66.22% 3,636 2,455 207.87% 6180 Extended Benefits - Full-time 33,409 48,693 32,083 65.89% 43,870 (4,823) -9.90% 6185 OMERS 49,175 63,732 61,931 97.17% 65,653 1,921 3.01% Total Wages & Benefits 623,694 801,802 754,397 94.09% 828,520 26,718 3.33% OPERATIONS 6002 Intra Municipal Recoveries (62,253) (45,900) (3,507) 7.64% (60,318) (14,418) 31.41% 6302 Advertising 1,400 5,000 5,152 103.05% 5,000 0 0.00% 6304 Association/ Memberships - Municipal 5,824 7,000 5,416 77.37% 7,000 0 0.00% 6306 Association/ Memberships - Staff 3,244 4,000 3,991 99.78% 5,000 1,000 25.00% 6308 Audit 28,350 22,896 0 0.00% 28,500 5,604 24.48% 6314 Staff Appreciation 1,980 2,775 2,170 78.20% 2,800 25 0.90% 6338 Conventions/ Conferences 5,906 7,500 7,449 99.33% 7,500 0 0.00% 6339 Equipment Replacement/New 0 13,000 30,346 233.43% 24,700 11,700 90.00% 6342 Gifts & Donations 686 1,500 675 44.98% 1,000 (500) -33.33% 6350 Insurance 30,518 32,571 30,275 92.95% 29,493 (3,078) -9.45% 6354 Meals 391 500 567 113.40% 600 100 20.00% 6357 Election Expenses 1,247 1,250 1,247 99.72% 29,000 27,750 2220.00% 6360 Office Supplies 9,873 10,500 13,750 130.95% 14,000 3,500 33.33% 6361 Logos, Pins, Photos, Promotions 651 2,500 0 0.00% 2,500 0 0.00% 6364 Postage & Box Rentals 25,801 26,265 8,215 31.28% 24,000 (2,265) -8.62% 6366 Printing & Stationery 662 674 832 123.49% 700 26 3.86% 6367 Publications & Subscriptions 540 800 538 67.25% 1,616 816 102.00% 6369 Marriage License Expenses 720 720 1,440 200.00% 720 0 0.00% 6370 Staff Education/Training 6,419 9,000 8,383 93.15% 15,000 6,000 66.67% 6374 Telephone 9,263 10,223 8,537 83.51% 10,500 277 2.71% 6377 Committee Support 0 456 41 8.99% 0 (456) -100.00% 6378 Travel 2,728 4,500 2,674 59.42% 4,500 0 0.00% 7304 Admin - Costs of Mun Land Sales 10,000 10,000 0 0.00% 10,000 0 0.00% Page 8 of 54

GENERAL GOVERNMENT/TAXATION 7305 7306 Costs Awarded/Bad Debt Expense 883 5,000 0 0.00% 5,000 0 0.00% Tax Billing & Collection Costs 1,714 9,370 1,771 18.90% 22,000 12,630 134.79% 8810 Depreciation Expense 64,565 0 78,666 0.00% 0 0 0.00% 8812 Gain or Loss on Disposal of TCA 4,493 0 0 0.00% 0 0 0.00% Total Operations 155,607 142,100 208,629 146.82% 190,811 48,711 34.28% CONTRACTED SERVICES 6401 Legal Fees 14,809 50,000 7,195 14.39% 50,000 0 0.00% 6402 6404 Equipment Contract Services/ Maintenance 91,432 80,000 58,856 73.57% 177,420 97,420 121.78% Professional/ Engineering Fees 50,736 70,000 25,628 36.61% 70,000 0 0.00% Total Contracted Services 156,977 200,000 91,679 45.84% 297,420 97,420 48.71% RENTS & FINANCIAL EXPENSES 6502 Financial Charges - Bank/Visa 538 600 553 92.13% 600 0 0.00% Total Rents & Financial Expenses 538 600 553 92.13% 600 0 0.00% EXTERNAL TRANSFERS 6640 Brucefield Water 39,312 39,312 37,440 95.24% 37,440 (1,872) -4.76% Total External Transfers 39,312 39,312 37,440 95.24% 37,440 (1,872) -4.76% CAPITAL EXPENSE 6906 Capital - Equipment 0 0 (8,875) 0.00% 0 0 0.00% Total Capital Expense 0 0 (8,875) 0.00% 0 0 0.00% TRANSFER TO RESERVES & RESERVE FUNDS 7902 Transfer to Reserves 20,000 20,000 266,438 1332.19% 412,400 392,400 1962.00% Total Transfer to Reserves & Reserve Funds 20,000 20,000 266,438 1332.19% 412,400 392,400 1962.00% Page 9 of 54

GENERAL GOVERNMENT/TAXATION TOTAL EXPENDITURES 996,128 1,203,814 1,350,261 112.17% 1,767,191 563,377 46.80% SURPLUS/ (DEFICIT) 7,474,263 7,864,494 8,037,949 102.21% 269,154 (7,595,340) -96.58% Page 10 of 54

BLUEWATER FIRE DEPARTMENTS OTHER MUNICIPAL 5312 5314 5316 5320 5324 5326 5334 Operations - Central Huron - Bayfield 25,000 25,000 25,000 100.00% 25,000 0 0.00% Operations - Huron East - Brucefield 48,819 40,185 42,189 104.99% 38,467 (1,718) -4.28% Operations - Huron East - Hensall 37,772 28,325 33,341 117.71% 34,448 6,123 21.62% Capital - Central Huron - Bayfield 5,000 5,000 5,000 100.00% 5,000 0 0.00% Fire Calls - Central Huron - Bayfield 4,200 4,333 6,200 143.09% 4,400 67 1.55% Fire Calls - Huron East - Brucefield 5,250 5,134 8,925 173.84% 6,300 1,166 22.71% Other Revenue - Bluewater 34,279 16,400 34,681 211.47% 33,182 16,782 102.33% Total Other Municipal Revenue 160,320 124,377 155,336 124.89% 146,797 22,420 18.03% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 12,092 0 1,000 100.00% 7,000 7,000 0.00% Total Transfer from Reserves & Reserve Funds 12,092 0 1,000 100.00% 7,000 7,000 0.00% TOTAL 172,412 124,377 156,336 125.70% 153,797 29,420 23.65% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 5,956 9,536 8,803 92.31% 9,537 1 0.01% Page 11 of 54

BLUEWATER FIRE DEPARTMENTS 6150 Fire Departments - Wages 171,132 167,704 167,062 99.62% 175,835 8,131 4.85% 6154 Fire Departments - Incident Wages 62,684 52,263 60,019 114.84% 62,395 10,132 19.39% 6160 Statutory Benefits - Full-time 0 1,076 1,094 101.67% 1,156 80 7.43% 6170 Statutory Benefits - Part-time 2,836 0 2,682 0.00% 2,046 2,046 0.00% 6180 Extended Benefits - Full-time 2,003 1,077 875 81.24% 996 (81) -7.52% 6185 OMERS 0 858 830 96.74% 860 2 0.23% 6190 Fire Departments - WSIB 21,769 22,302 24,007 107.64% 24,416 2,114 9.48% Total Wages & Benefits 266,380 254,816 265,371 104.14% 277,241 22,425 8.80% OPERATIONS 6004 Intra Municipal Purchases 29 0 27 0.00% 40 40 0.00% 6302 Advertising 122 264 36 13.48% 200 (64) -24.24% 6306 Association/ Memberships - Staff 300 800 300 37.50% 500 (300) -37.50% 6307 Mutual Aid Membership 2,325 2,416 2,312 95.71% 2,400 (16) -0.66% 6312 Building/Site Maintenance 10,449 15,000 13,154 87.69% 18,000 3,000 20.00% 6338 Conventions/ Conferences 293 2,000 103 5.13% 800 (1,200) -60.00% 6339 Equipment Replacement/New 0 27,000 27,560 102.07% 40,000 13,000 48.15% 6344 Grounds Maintenance 3,088 4,724 3,030 64.15% 4,000 (724) -15.33% 6346 Heating Fuels 4,859 6,707 5,537 82.56% 6,594 (113) -1.68% 6348 Hydro 10,943 11,959 8,161 68.24% 10,255 (1,704) -14.25% 6350 Insurance 21,681 23,714 22,005 92.79% 28,176 4,462 18.82% 6351 Licenses 2,528 2,619 2,528 96.53% 2,608 (11) -0.42% 6352 Materials 4,324 4,452 4,452 100.00% 4,600 148 3.32% 6360 Office Supplies 1,167 1,550 1,484 95.74% 1,700 150 9.68% 6370 Staff Education/ Training 11,796 15,000 6,381 42.54% 7,000 (8,000) -53.33% 6374 Telephone 6,513 8,045 6,754 83.95% 6,889 (1,156) -14.37% 6378 Travel 1,908 2,100 1,896 90.27% 2,209 109 5.19% 6388 Water 3,333 3,848 2,810 73.02% 3,697 (151) -3.92% 7310 Personal Protective Equipment 18,000 18,800 21,047 111.95% 18,000 (800) -4.26% 7312 Answering Service - City of Stratford 20,435 21,171 20,819 98.34% 21,120 (51) -0.24% Page 12 of 54

BLUEWATER FIRE DEPARTMENTS 7314 Awards 3,711 4,900 3,384 69.06% 3,800 (1,100) -22.45% Public Education & 7316 Prevention 2,830 3,100 1,463 47.19% 3,000 (100) -3.23% 8810 Depreciation Expense 158,478 0 161,043 100.00% 0 0 0.00% Total Operations 289,112 180,169 316,286 175.55% 185,588 5,419 3.01% CONTRACTED SERVICES 6402 6408 6410 6412 6414 Equipment Contract Services/ Maintenance 56,612 79,835 72,098 90.31% 81,350 1,515 1.90% Contract & Fire Calls - South Huron (Dashwood) 34,603 33,209 42,409 127.70% 37,601 4,392 13.23% Contract & Fire Calls - Lambton Shores (Grand Bend) 17,888 18,338 18,156 99.01% 18,650 312 1.70% Contract & Fire Calls - South Huron (Exeter) 12,331 23,353 18,108 77.54% 18,385 (4,968) -21.27% Contract & Fire Calls - Central Huron 6,500 6,500 6,500 100.00% 6,500 0 0.00% Total Contracted Services 127,934 161,235 157,271 97.54% 162,486 1,251 0.78% CAPITAL EXPENSE 6901 Capital Expense 0 13,000 9,865 75.89% 10,000 (3,000) -23.08% Total Capital Expense 0 13,000 9,865 75.89% 10,000 (3,000) -23.08% TRANSFER TO RESERVES & RESERVE FUNDS 7902 Transfer to Reserves 4,629 175,000 175,000 100.00% 188,001 13,001 7.43% Total Transfer to Reserves & Reserve Funds 4,629 175,000 175,000 100.00% 188,001 13,001 7.43% Page 13 of 54

BLUEWATER FIRE DEPARTMENTS TOTAL EXPENDITURES 688,055 784,220 923,794 117.80% 823,316 39,096 4.99% SURPLUS/ (DEFICIT) (515,643) (659,843) (767,458) 116.31% (669,519) (9,676) 1.47% Page 14 of 54

PROTECTION TO PERSONS & PROPERTY PROVINCE OF ONTARIO CONDITIONAL GRANTS 5109 Province of Ontario - Source Water Protection 19,315 10,000 0 0.00% 0 (10,000) -100.00% Total Province of Ontario Conditional Grants 19,315 10,000 0 0.00% 0 (10,000) -100.00% OTHER MUNICIPAL 5334 Other Revenue - Bluewater 1,230 1,200 2,439 203.25% 1,200 0 0.00% 5337 Other Recoveries 8,138 5,000 15,006 300.12% 5,000 0 0.00% Total Other Municipal Revenue 9,368 6,200 17,445 281.37% 6,200 0 0.00% UNALLOCATED 5050 Building Permits 170,690 160,000 185,053 115.66% 177,870 17,870 11.17% 5054 Dog Licences & Fines 11,655 11,500 10,220 88.87% 10,935 (565) -4.91% 5056 Fines Revenue 1,015 750 655 87.33% 750 0 0.00% 5058 Parking Fines Revenue 1,628 1,250 961 76.88% 900 (350) -28.00% 5060 Septic System Permits 13,000 11,000 15,500 140.91% 14,250 3,250 29.55% 5070 Sign & Pool Permits 375 400 400 100.00% 400 0 0.00% Total Unallocated Revenue 198,363 184,900 212,789 115.08% 205,105 20,205 10.93% FEES & SERVICE CHARGES 5407 Specific Fees - Inspection Fees 3,312 3,500 3,671 104.89% 0 (3,500) -100.00% 5411 Fence Viewing 0 300 0 0.00% 300 0 0.00% Total Fees & Service Charges 3,312 3,800 3,671 96.61% 300 (3,500) -92.11% Page 15 of 54

PROTECTION TO PERSONS & PROPERTY TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 101,598 100,000 81,171 81.17% 88,300 (11,700) -11.70% Total Transfer from Reserves & Reserve Funds 101,598 100,000 81,171 81.17% 88,300 (11,700) -11.70% TOTAL 331,956 304,900 315,076 103.34% 299,905 (4,995) -1.64% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 187,226 184,605 168,404 91.22% 190,872 6,267 3.39% 6130 Wages Part-time 0 0 27 0.00% 0 0 0.00% 6160 Statutory Benefits - Full-time 20,176 19,612 19,576 99.82% 21,619 2,007 10.23% 6180 Extended Benefits - Full-time 15,704 17,898 12,874 71.93% 19,686 1,788 9.99% 6185 OMERS 17,766 18,123 17,548 96.83% 18,272 149 0.82% Total Wages & Benefits 240,872 240,238 218,429 90.92% 250,449 10,211 4.25% OPERATIONS 6004 Intra Municipal Purchases 16,360 1,051 25,218 2399.43% 19,238 18,187 1730.45% 6005 Intermunicipal Purchases 32,932 25,028 1,547 6.18% 6,500 (18,528) -74.03% 6302 Advertising 606 850 1,404 165.14% 1,450 600 70.59% 6306 Association/ Memberships - Staff 916 920 610 66.36% 950 30 3.26% 6339 Equipment Replacement/New 0 2,900 667 22.99% 900 (2,000) -68.97% 6352 Materials 2,086 1,800 1,798 99.87% 2,800 1,000 55.56% 6360 Office Supplies 521 600 623 103.83% 600 0 0.00% 6370 Staff Education/ Training 4,501 7,900 5,628 71.24% 8,300 400 5.06% 6374 Telephone 1,006 1,200 935 77.92% 1,400 200 16.67% 6378 Travel 5,141 4,800 3,623 75.48% 3,800 (1,000) -20.83% 6380 Uniforms & Clothing 357 500 173 34.58% 1,000 500 100.00% Page 16 of 54

PROTECTION TO PERSONS & PROPERTY Vehicle Maintenance - 6386 Repairs 10 0 0 0.00% 0 0 0.00% 7326 Veterinary Fees 3,295 2,700 596 22.09% 2,075 (625) -23.15% 8810 Depreciation Expense 2,925 0 5,947 0.00% 0 0 0.00% Total Operations 70,657 50,249 48,769 97.05% 49,013 (1,236) -2.46% CONTRACTED SERVICES 6401 Legal Fees 9,615 10,000 10,991 109.91% 11,000 1,000 10.00% 6402 Equipment Contract Services/ Maintenance 11,469 12,449 3,868 31.07% 12,481 32 0.26% 6404 Professional/ Engineering Fees 417 500 46 9.26% 500 0 0.00% 6420 Policing Costs 1,187,340 1,473,720 1,473,720 100.00% 1,534,897 61,177 4.15% 6426 Animal Control 8,132 8,000 6,506 81.32% 15,000 7,000 87.50% 6428 Fence Viewing 0 300 0 0.00% 300 0 0.00% 6430 Animal Control - Dog Count and Tags 273 300 250 83.18% 300 0 0.00% Total Contracted Services 1,217,246 1,505,269 1,495,381 99.34% 1,574,478 69,209 4.60% EXTERNAL TRANSFERS 6602 6604 Conservation Authority Levy Cost 198,795 201,807 201,807 100.00% 205,844 4,037 2.00% Conservation Authority Project Cost 99,692 103,697 103,696 100.00% 99,356 (4,341) -4.19% Total External Transfers 298,487 305,504 305,503 100.00% 305,200 (304) -0.10% TRANSFER TO RESERVES & RESERVE FUNDS 7904 Transfer to Reserves - Equipment 27,598 0 0 0.00% 0 0 0.00% Total Transfer to Reserves & Reserve Funds 27,598 0 0 0.00% 0 0 0.00% TOTAL EXPENDITURES 1,854,860 2,101,260 2,068,082 98.42% 2,179,140 77,880 3.71% Page 17 of 54

PROTECTION TO PERSONS & PROPERTY SURPLUS/ (DEFICIT) (1,522,904) (1,796,360) (1,753,007) 97.59% (1,879,235) (82,875) 4.61% Page 18 of 54

BLUEWATER ROADS DEPARTMENT PROVINCE OF ONTARIO CONDITIONAL GRANTS 5104 Province of Ontario - Grants 81,199 120,013 120,013 100.00% 169,834 49,821 41.51% Total Province of Ontario Conditional Grants 81,199 120,013 120,013 100.00% 169,834 49,821 41.51% OTHER MUNICIPAL 5334 Other Revenue - Bluewater 169,771 90,075 4,092 4.54% 0 (90,075) -100.00% Total Other Municipal Revenue 169,771 90,075 4,092 4.54% 0 (90,075) -100.00% FEES & SERVICE CHARGES 5412 Snow Removal 1,360 0 24 0.00% 0 0 0.00% 5418 Public Road Grading Fees 7,150 10,000 7,362 73.62% 10,000 0 0.00% 5420 Patronage/Member/ Other Fees (Roads) 1,896 1,850 2,494 134.83% 1,850 0 0.00% Total Fees & Service Charges 10,406 11,850 9,880 83.38% 11,850 0 0.00% TRANSFER FROM RESERVES & RESERVE FUNDS 5910 5950 Transfer from Obligatory Deferred Revenue 289,160 304,160 230,252 75.70% 0 (304,160) -100.00% Transfer from Reserves/Reserve Funds 58,638 467,020 159,873 34.23% 472,866 5,846 1.25% Total Transfer from Reserves & Reserve Funds 347,798 771,180 390,125 50.59% 472,866 (298,314) -38.68% Page 19 of 54

BLUEWATER ROADS DEPARTMENT TOTAL 609,174 993,118 524,110 52.77% 654,550 (338,568) -34.09% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 607,414 683,723 620,560 90.76% 738,124 54,401 7.96% 6130 Wages Part-time 70,002 55,722 50,260 90.20% 6,063 (49,659) -89.12% 6155 Payroll Burden - Benefits 191,744 210,125 172,810 82.24% 218,629 8,504 4.05% Total Wages & Benefits 869,160 949,570 843,630 88.84% 962,817 13,247 1.40% OPERATIONS 6002 Intra Municipal Recoveries (9,977) 0 (3,502) 0.00% (15,000) (15,000) 0.00% 6004 Intra Municipal Purchases 59 0 185 0.00% 158,259 158,259 0.00% 6302 Advertising 7,633 4,100 3,449 84.13% 4,170 70 1.71% 6306 Association/ Memberships - Staff 1,080 1,500 2,549 169.96% 2,593 1,093 72.87% 6310 Building Equipment - Repairs/Maintenance 0 500 0 0.00% 509 9 1.80% 6312 Building/Site Maintenance 16,889 20,000 17,039 85.20% 20,340 340 1.70% 6338 Conventions/ Conferences 3,311 3,400 2,656 78.12% 3,400 0 0.00% 6339 Equipment Replacement/New 0 4,000 1,629 40.72% 4,068 68 1.70% 6346 Heating Fuels 3,247 5,800 3,938 67.90% 4,340 (1,460) -25.17% 6348 Hydro 23,634 26,000 22,034 84.75% 27,073 1,073 4.13% 6350 Insurance 14,286 15,120 15,377 101.70% 16,405 1,285 8.50% 6351 Licenses 1,239 1,300 1,239 95.31% 1,322 22 1.69% 6352 Materials 423,529 326,100 349,228 107.09% 352,881 26,781 8.21% 6354 Meals 0 100 0 0.00% 102 2 2.00% 6360 Office Supplies 517 2,500 1,925 77.00% 2,543 43 1.72% 6364 Postage & Box Rentals 16 250 300 119.84% 302 52 20.80% 6368 Roads Operations - Rentals 50,410 0 240,527 0.00% 0 0 0.00% 6370 Staff Education/Training 8,450 5,000 2,720 54.40% 6,366 1,366 27.32% 6374 Telephone 7,066 8,000 7,230 90.38% 8,136 136 1.70% 6378 Travel 146 500 0 0.00% 509 9 1.80% 6380 Uniforms & Clothing 5,298 6,000 5,101 85.02% 6,102 102 1.70% 6382 Vehicle Maintenance - Fuel (41,932) 0 0 0.00% 0 0 0.00% 6388 Water 3,148 3,400 2,360 69.41% 3,400 0 0.00% Page 20 of 54

BLUEWATER ROADS DEPARTMENT 7305 Costs Awarded/Bad Debt Expense 3,858 500 0 0.00% 500 0 0.00% 7320 Lakeshore Grants 119,302 137,061 124,231 90.64% 139,391 2,330 1.70% 7362 Bluewater Share of Municipal Drains 0 0 17 0.00% 0 0 0.00% 8810 Depreciation Expense 837,504 0 841,790 0.00% 0 0 0.00% Total Operations 1,478,712 571,131 1,642,023 287.50% 747,711 176,580 30.92% CONTRACTED SERVICES 6402 6404 Equipment Contract Services/ Maintenance 266,090 282,720 321,110 113.58% 301,915 19,195 6.79% Professional/ Engineering Fees 86,177 70,000 28,581 40.83% 69,600 (400) -0.57% Total Contracted Services 352,267 352,720 349,691 99.14% 371,515 18,795 5.33% RENTS & FINANCIAL EXPENSES 6502 Financial Charges - Bank/Visa 0 0 0 0.00% 0 0 0.00% Total Rents & Financial Expenses 0 0 0 0.00% 0 0 0.00% CAPITAL EXPENSE 6914 Capital - Bridges & Culverts 72 408,480 302,101 73.96% 0 (408,480) -100.00% 6915 Capital - Construction Contracts 35,917 1,103,480 538,261 48.78% 586,500 (516,980) -46.85% 6916 Capital - Sidewalks 18,543 0 0 0.00% 0 0 0.00% Total Capital Expense 54,532 1,511,960 840,362 55.58% 586,500 (925,460) -61.21% TRANSFER TO RESERVES & RESERVE FUNDS 7902 Transfer to Reserves 0 0 3,791 0.00% 0 0.00% 7908 Transfer to Reserves - Roads & Streets - Lakeshore 86,049 6,800 27,090 398.38% 75,000 68,200 1002.94% Page 21 of 54

BLUEWATER ROADS DEPARTMENT 7909 7910 Transfer to Reserves - Roads & Streets - Paving & Construction 477,019 165,200 248,100 150.18% 329,834 164,634 99.66% Transfer to Reserves - Roads & Streets - Equipment 0 289,000 289,000 100.00% 245,142 (43,858) -15.18% Total Transfer to Reserves & Reserve Funds 563,068 461,000 567,981 123.21% 649,976 188,976 40.99% TOTAL EXPENDITURES 3,317,738 3,846,381 4,243,687 110.33% 3,318,519 (527,862) -13.72% SURPLUS/ (DEFICIT) (2,708,564) (2,853,263) (3,719,576) 130.36% (2,663,969) 189,294-6.63% Page 22 of 54

FLEET OPERATIONS OTHER MUNICIPAL 5334 Other Revenue - Bluewater 334 0 578 0.00% 0 0 0.00% 5338 Sale of Equipment 4,039 23,500 14,204 60.44% 14,000 (9,500) -40.43% Total Other Municipal Revenue 4,373 23,500 14,782 62.90% 14,000 (9,500) -40.43% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 55,196 883,218 135,000 15.29% 0 (883,218) -100.00% Total Transfer from Reserves & Reserve Funds 55,196 883,218 135,000 15.29% 0 (883,218) -100.00% TOTAL 59,569 906,718 149,782 16.52% 14,000 (892,718) -98.46% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 43,040 35,000 73,287 209.39% 44,793 9,793 27.98% 6130 Wages Part-time 3,618 2,500 3,355 134.20% 1,967 (533) -21.32% 6155 Payroll Burden - Benefits 18,342 12,600 20,775 164.88% 16,068 3,468 27.52% Total Wages & Benefits 65,000 50,100 97,417 194.45% 62,828 12,728 25.41% OPERATIONS 6002 Intra Municipal Recoveries (32,931) 0 (24,866) 0.00% (821,659) (821,659) 0.00% 6339 Equipment Replacement/New 0 0 1,876 0.00% 0 0 0.00% 6350 Insurance 26,375 24,755 21,019 84.91% 18,336 (6,419) -25.93% Page 23 of 54

FLEET OPERATIONS 6351 Licenses 12,682 13,000 13,026 100.20% 13,000 0 0.00% 6352 Materials 24,102 32,000 44,978 140.56% 32,000 0 0.00% 6368 Roads Operations - Rentals 281,659 0 2,865 0.00% 0 0 0.00% 6381 Rental to Operation - Vehicles (340,739) 0 (285,621) 0.00% 0 0 0.00% 6382 Vehicle Maintenance - Fuel 152,609 168,750 150,432 89.14% 152,989 (15,761) -9.34% 6384 Vehicle Maintenance - Oil 2,888 1,900 7,307 384.58% 6,236 4,336 228.21% 6386 Vehicle Maintenance - Repairs 234,732 175,000 185,475 105.99% 177,975 2,975 1.70% Total Operations 361,377 415,405 116,492 28.04% (421,123) (836,528) -201.38% CONTRACTED SERVICES 6402 Equipment Contract Services /Maintenance 7,937 20,000 809 4.05% 10,000 (10,000) -50.00% Total Contracted Services 7,937 20,000 809 4.05% 10,000 (10,000) -50.00% RENTS & FINANCIAL EXPENSES 6502 Financial Charges - Bank/Visa 0 0 88 0.00% 0 0 0.00% Total Rents & Financial Expenses 0 0 88 0.00% 0 0 0.00% CAPITAL EXPENSE 6908 Capital - Vehicle/Equipment 829 574,390 570,519 99.33% 259,400 (314,990) -54.84% Total Capital Expense 829 574,390 570,519 99.33% 259,400 (314,990) -54.84% TRANSFER TO RESERVES & RESERVE FUNDS 7904 Transfer to Reserves - Equipment 0 0 0 0.00% 74,751 74,751 0.00% Total Transfer to Reserves & Reserve Funds 0 0 0 0.00% 74,751 74,751 0.00% Page 24 of 54

FLEET OPERATIONS TOTAL EXPENDITURES 435,144 1,059,895 785,326 74.09% (14,144) (1,074,039) -101.33% SURPLUS/ (DEFICIT) (375,574) (153,177) (635,543) 414.91% 28,144 181,321-118.37% Page 25 of 54

STREET LIGHTS TAXATION 4115 4116 Dashwood Street Lights 7,705 8,200 8,224 100.29% 8,400 200 2.44% Dinsley Terrace Street Lights 1,201 1,400 1,402 100.11% 1,800 400 28.57% 4120 Bayview Street Lights 2,283 3,300 3,274 99.22% 2,600 (700) -21.21% 4125 Bachand Street Lights 400 800 800 100.00% 400 (400) -50.00% 4127 Harris Avenue Lights 700 700 762 108.85% 400 (300) -42.86% 4130 Lakewood Street Lights 1,700 2,200 2,200 100.02% 2,400 200 9.09% 4135 Brucefield Street Lights 6,116 8,600 8,617 100.20% 8,300 (300) -3.49% 4140 Kippen Street Lights 3,305 2,400 2,404 100.18% 2,200 (200) -8.33% 4145 Varna Street Lights 2,745 3,000 2,995 99.84% 3,100 100 3.33% 4150 Bayfield Street Lights 24,960 33,400 34,001 101.80% 56,100 22,700 67.96% 4155 Hensall Street Lights 32,799 29,900 30,924 103.42% 31,300 1,400 4.68% 4160 Zurich Street Lights 24,061 25,700 26,087 101.51% 23,700 (2,000) -7.78% Total Taxation Revenue 107,975 119,600 121,691 101.75% 140,700 21,100 17.64% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 16,927 0 0 0.00% 0 0 0.00% Total Transfer from Reserves & Reserve Funds 16,927 0 0 0.00% 0 0 0.00% TOTAL 124,902 119,600 121,691 101.75% 140,700 21,100 17.64% EXPENDITURES Page 26 of 54

STREET LIGHTS WAGES & BENEFITS 6120 Wages Full-time 1,308 1,136 67 5.90% 1,136 0 0.00% 6130 Wages Part-time 65 56 0 0.00% 56 0 0.00% 6155 Payroll Burden - Benefits 399 407 21 5.16% 407 0 0.00% Total Wages & Benefits 1,772 1,599 88 5.50% 1,599 0 0.00% OPERATIONS 6348 Hydro 83,066 90,893 83,710 92.10% 90,407 (486) -0.53% 6352 Materials 31,971 26,982 46,539 172.48% 48,568 21,586 80.00% 6368 Roads Operations - Rentals 124 126 16 12.70% 126 0 0.00% Total Operations 115,161 118,001 130,265 110.39% 139,101 21,100 17.88% CONTRACTED SERVICES 6406 Service Agreements 16,927 0 0 0.00% 0 0 0.00% Total Contracted Services 16,927 0 0 0.00% 0 0 0.00% CURRENT YEAR SURPLUS/ DEFICIT 9999 Current Year Surplus/Deficit 5,601 0 (8,662) 100% 0 8,662 0.00% Surplus/Deficit 5,601 0 (8,662) 100% 0 8,662 0.00% TOTAL EXPENDITURES 124,902 119,600 121,691 101.75% 140,700 21,100 17.64% SURPLUS/ (DEFICIT) 0 0 0 0.00% 0 0 0.00% Page 27 of 54

MARINA FEDERAL GOVERNMENT GRANTS 5210 Federal Government - Federal Grants 17,185 18,000 40,000 222.22% 40,000 22,000 122.22% Total Federal Government Grants 17,185 18,000 40,000 222.22% 40,000 22,000 122.22% OTHER MUNICIPAL 5334 Other Revenue - Bluewater 5,000 7,000 12,092 172.74% 5,000 (2,000) -28.57% Total Other Municipal Revenue 5,000 7,000 12,092 172.74% 5,000 (2,000) -28.57% FEES & SERVICE CHARGES 5452 Docking Fees 11,827 11,900 11,827 99.39% 12,100 200 1.68% 5454 Berthing Fees 380 380 380 100.00% 380 0 0.00% 5462 Dredging Portioned Fees 19,904 20,000 102,334 511.67% 102,334 82,334 411.67% Total Fees & Service Charges 32,111 32,280 114,541 354.84% 114,814 82,534 255.68% TOTAL 54,296 57,280 166,633 290.91% 159,814 102,534 179.00% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 593 1,000 74 7.40% 1,017 17 1.70% 6130 Wages Part-time 32 0 0 0.00% 0 0 0.00% 6155 Payroll Burden - Benefits 181 400 19 4.79% 407 7 1.70% Total Wages & Benefits 806 1,400 93 6.65% 1,424 24 1.70% Page 28 of 54

MARINA OPERATIONS 6004 Intra Municipal Purchases 0 0 (400) 0.00% 0 0 0.00% 6312 Building/Site Maintenance 0 0 97 0.00% 0 0 0.00% 6339 Equipment Replacement/New 0 2,500 0 0.00% 0 (2,500) -100.00% 6350 Insurance 3,426 3,597 3,216 89.42% 3,072 (525) -14.61% 6351 Licenses 900 300 0 0.00% 0 (300) -100.00% 6352 Materials 4 0 1,079 0.00% 0 0 0.00% 6360 Office Supplies 2 0 0 0.00% 0 0 0.00% 6368 Roads Operations - Rentals 0 0 16 0.00% 0 0 0.00% 8320 Program Expense 2,728 200 2,923 1461.35% 2,775 2,575 1287.50% Total Operations 7,060 6,597 6,931 105.06% 5,847 (750) -11.38% CONTRACTED SERVICES 6402 Equipment Contract Services /Maintenance 34,369 40,000 149,297 373.24% 141,988 101,988 254.97% Total Contracted Services 34,369 40,000 149,297 373.24% 141,988 101,988 254.97% RENTS & FINANCIAL EXPENSES 6510 Lease to Federal Government 11,903 12,000 11,903 99.19% 11,900 (100) -0.83% Total Rents & Financial Expenses 11,903 12,000 11,903 99.19% 11,900 (100) -0.83% TRANSFER TO RESERVES & RESERVE FUNDS 7930 Transfer to Reserves - Marina 0 5,000 5,000 100.00% 5,000 0 0.00% Total Transfer to Reserves & Reserve Funds 0 5,000 5,000 100.00% 5,000 0 0.00% TOTAL EXPENDITURES 54,138 64,997 173,224 266.51% 166,158 101,161 155.64% Page 29 of 54

MARINA SURPLUS/ (DEFICIT) 157 (7,717) (6,592) 85.42% (6,344) 1,373-17.79% Page 30 of 54

Sanitary Sewer TAXATION 4170 Sewer - 2013 Zurich Lagoon Debenture - 20 yrs 113,112 113,507 113,112 99.65% 113,507 0 0.00% Total Taxation Revenue 113,112 113,507 113,112 99.65% 113,507 0 0.00% PROVINCE OF ONTARIO CONDITIONAL GRANTS 5114 Province of Ontario - Grants - OMAFRA/ CWWF Funding 0 61,550 0 0.00% 61,547 (3) 0.00% Total Province of Ontario Conditional Grants 0 61,550 0 0.00% 61,547 (3) 0.00% FEDERAL GOVERNMENT GRANTS 5214 Federal Government - CWWF - Bayfield I&I 0 61,550 0 0.00% 123,095 61,545 99.99% Total Federal Government Grants 0 61,550 0 0.00% 123,095 61,545 99.99% FEES & SERVICE CHARGES - UTILITIES 5510 Repairs/Maintenance Recoveries 17,087 0 625 0.00% 0 0 0.00% 5520 Hook-up Charges 0 123,100 0 0.00% 0 (123,100) -100.00% 5544 Land Rental Revenue - Hensall Lagoon 2,240 2,240 2,240 100.00% 2,240 0 0.00% 5560 Sewer Billings 519,746 713,800 685,878 96.09% 734,232 20,432 2.86% 5566 Dumping at Bayfield Lagoon 1,215 500 1,375 275.00% 1,147 647 129.40% Page 31 of 54

Sanitary Sewer 5568 Deposits for Future Capacity - Bayfield Sewer 60,010 16,000 12,317 76.98% 16,000 0 0.00% 5590 Billings to Reserve 45,088 0 0 0.00% 24,138 24,138 0.00% Total Fees & Service Charges - Utilities 645,385 855,640 702,434 82.09% 777,757 (77,883) -9.10% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 276,249 0 214,619 0.00% 268,054 268,054 0.00% Total Transfer from Reserves & Reserve Funds 276,249 0 214,619 0.00% 268,054 268,054 0.00% TOTAL 1,034,746 1,030,697 1,030,165 99.95% 1,343,959 313,262 30.39% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 35,816 47,240 41,349 87.53% 39,955 (7,285) -15.42% 6130 Wages Part-time 0 0 221 0.00% 0 0 0.00% 6155 Payroll Burden - Benefits 12,385 13,284 7,239 54.49% 10,821 (2,463) -18.54% Total Wages & Benefits 48,201 60,524 48,809 80.64% 50,776 (9,748) -16.11% OPERATIONS 6004 Intra Municipal Purchases 20,695 13,770 2,472 17.95% 2,514 (11,256) -81.74% 6302 Advertising 597 750 0 0.00% 763 13 1.73% 6306 Association/ Memberships - Staff 71 200 0 0.00% 203 3 1.50% 6312 Building/Site Maintenance 2,881 2,500 9,387 375.47% 4,591 2,091 83.64% 6339 Equipment Replacement/New 0 41,000 0 0.00% 0 (41,000) -100.00% 6344 Grounds Maintenance 0 5,000 0 0.00% 5,085 85 1.70% Page 32 of 54

Sanitary Sewer 6346 Heating Fuels 267 300 904 301.33% 330 30 10.00% 6348 Hydro 109,171 100,500 103,769 103.25% 117,905 17,405 17.32% 6350 Insurance 20,236 21,800 16,280 74.68% 11,590 (10,210) -46.83% 6352 Materials 917 16,000 18,904 118.15% 16,272 272 1.70% 6360 Office Supplies 467 500 195 39.08% 509 9 1.80% 6364 Postage & Box Rentals 1,781 2,500 4,211 168.45% 2,543 43 1.72% 6368 Roads Operations - Rentals 0 0 784 0.00% 0 0 0.00% 6370 Staff Education/ Training 0 500 0 0.00% 500 0 0.00% 6372 Taxes 17,496 18,300 8,748 47.80% 18,666 366 2.00% 6374 Telephone 5,108 5,500 4,913 89.33% 5,594 94 1.71% 6376 Tools 0 200 0 0.00% 203 3 1.50% 6378 Travel 63 200 0 0.00% 203 3 1.50% 7305 Costs Awarded/Bad Debt Expense 2,335 0 0 0.00% 0 0 0.00% 7313 Utility Billings - Writeoffs 55 250 0 0.00% 0 (250) -100.00% 8810 Depreciation Expense 227,639 0 365,267 0.00% 0 0 0.00% Total Operations 409,779 229,770 535,834 233.20% 187,471 (42,299) -18.41% CONTRACTED SERVICES 6401 Legal Fees 0 1,500 0 0.00% 1,526 26 1.73% 6404 Professional/ Engineering Fees 10,916 25,000 601 2.41% 25,000 0 0.00% 6405 Contractor's Expensees 73,856 60,000 28,195 46.99% 60,000 0 0.00% 6460 OCWA Agreement/Operating 179,562 209,900 214,278 102.09% 231,450 21,550 10.27% 6462 OCWA Cost Plus 59,839 15,000 50,728 338.19% 46,233 31,233 208.22% 6466 Operating Agreement - Labour Lagoon Treatment 0 5,000 0 0.00% 5,000 0 0.00% 6467 Operating Agreement - Chemicals Lagoon 9,450 12,000 0 0.00% 0 (12,000) -100.00% Total Contracted Services 333,624 328,400 293,802 89.46% 369,209 40,809 12.43% LONG-TERM DEBT CHARGES- PRINCIPAL Page 33 of 54

Sanitary Sewer 6808 Debenture Debt Charges - Sewer - Principal 57,586 59,831 59,831 100.00% 62,163 2,332 3.90% Total Long-Term Debt Charges - Principal 57,586 59,831 59,831 100.00% 62,163 2,332 3.90% LONG-TERM DEBT CHARGES- INTEREST 6208 Debenture Debt Charges - Sewer - Interest 55,920 53,676 53,676 100.00% 51,344 (2,332) -4.34% Total Long-Term Debt Charges - Interest 55,920 53,676 53,676 100.00% 51,344 (2,332) -4.34% CAPITAL EXPENSE 6901 Capital Expense 0 286,200 0 0.00% 622,996 336,796 117.68% 6906 Capital - Equipment 0 0 25,896 0.00% 0 0 0.00% Total Capital Expense 0 286,200 25,896 9.05% 622,996 336,796 117.68% TRANSFER TO RESERVES & RESERVE FUNDS 8902 Transfer to Reserve Funds 60,010 12,296 12,317 100.17% 0 (12,296) -100.00% 8904 Transfer from Billings 45,088 0 0 0.00% 0 0 0.00% Total Transfer to Reserves & Reserve Funds 105,098 12,296 12,317 100.17% 0 (12,296) -100.00% TOTAL EXPENDITURES 1,010,208 1,030,697 1,030,165 99.95% 1,343,959 313,262 30.39% SURPLUS/ (DEFICIT) 24,538 0 (0) 0.00% 0 0 0.00% Page 34 of 54

Water TAXATION 4164 Bayfield Waterline 50 224,901 230,474 102.48% 224,901 0 0.00% 4169 Hensall Waterline 606,132 606,132 606,132 100.00% 631,847 25,715 4.24% Total Taxation Revenue 606,182 831,033 836,606 100.67% 856,748 25,715 3.09% PROVINCE OF ONTARIO CONDITIONAL GRANTS 5112 5114 Province of Ontario - OSTAR 42,412 15,000 25,001 166.67% 14,840 (160) -1.07% Province of Ontario - Grants - OMAFRA/ CWWF Funding 17,031 0 0 0.00% 0 0 0.00% Total Province of Ontario Conditional Grants 59,443 15,000 25,001 166.67% 14,840 (160) -1.07% FEDERAL GOVERNMENT GRANTS 5214 Federal Government - BCF/CWWF - Hensall Tower EA 17,031 30,000 0 0.00% 29,670 (330) -1.10% Total Federal Government Grants 17,031 30,000 0 0.00% 29,670 (330) -1.10% OTHER MUNICIPAL 5337 Other Recoveries 0 0 1,320 0.00% 0 0 0.00% Total Other Municipal Revenue 0 0 1,320 0.00% 0 0 0.00% FEES & SERVICE CHARGES - UTILITIES Page 35 of 54

Water 5510 Repairs/Maintenance Recoveries 47,316 3,000 4,505 150.17% 3,000 0 0.00% 5520 Hook-up Charges (1,291) 10,000 18,230 182.30% 10,000 0 0.00% 5526 Water Billings 1,118,243 1,061,000 1,147,254 108.13% 1,163,150 102,150 9.63% 5534 Water Permit 1,600 1,300 1,300 100.00% 1,300 0 0.00% 5538 Disconnect/ Reconnect 3,975 3,000 4,100 136.67% 3,000 0 0.00% 5540 Water Penalty & Interest Earned 16,447 13,000 17,184 132.18% 13,000 0 0.00% 5590 Billings to Reserve 309,280 317,000 402,507 126.97% 368,671 51,671 16.30% Total Fees & Service Charges - Utilities 1,495,570 1,408,300 1,595,080 113.26% 1,562,121 153,821 10.92% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 5986 Transfer from Reserves/Reserve Funds 865,048 1,214,266 239,539 19.73% 139,780 (1,074,486) -88.49% Water - Transfer from Reserve Fund 10,481 0 0 0.00% 0 0 0.00% Total Transfer from Reserves & Reserve Funds 875,529 1,214,266 239,539 19.73% 139,780 (1,074,486) -88.49% TOTAL 3,053,755 3,498,599 2,697,546 77.10% 2,603,159 (895,440) -25.59% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 55,637 67,146 67,967 101.22% 60,199 (6,947) -10.35% 6130 Wages Part-time 0 0 720 0.00% 0 0 0.00% 6155 Payroll Burden - Benefits 18,421 19,623 14,879 75.82% 17,117 (2,506) -12.77% Total Wages & Benefits 74,058 86,769 83,566 96.31% 77,316 (9,453) -10.89% OPERATIONS 6004 Intra Municipal Purchases 31,590 32,130 1,856 5.78% 1,888 (30,242) -94.13% Page 36 of 54

Water 6302 Advertising 1,472 1,200 1,357 113.07% 1,220 20 1.67% 6306 Association/ Memberships - Staff 71 1,500 0 0.00% 1,526 26 1.73% 6312 Building/Site Maintenance 5,018 5,000 821 16.42% 5,000 0 0.00% 6339 Equipment Replacement/New 0 10,000 0 0.00% 10,000 0 0.00% 6344 Grounds Maintenance 23 2,000 0 0.00% 2,034 34 1.70% 6346 Heating Fuels 850 2,600 323 12.43% 1,100 (1,500) -57.69% 6348 Hydro 38,536 48,600 35,737 73.53% 41,619 (6,981) -14.36% 6350 Insurance 8,681 9,100 9,877 108.54% 11,160 2,060 22.64% 6351 Licenses 0 750 0 0.00% 750 0 0.00% 6352 Materials 41,453 45,000 32,844 72.99% 45,765 765 1.70% 6360 Office Supplies 1,041 1,000 559 55.90% 1,016 16 1.60% 6364 Postage & Box Rentals 4,161 9,000 9,827 109.19% 9,000 0 0.00% 6368 Roads Operations - Rentals 0 0 2,825 0.00% 0 0 0.00% 6370 Staff Education/Training 0 2,000 215 10.75% 2,000 0 0.00% 6372 Taxes 5,276 5,500 2,223 40.42% 5,594 94 1.71% 6374 Telephone 10,428 12,000 9,432 78.60% 12,204 204 1.70% 6376 Tools 0 500 0 0.00% 509 9 1.80% 6378 Travel 0 300 0 0.00% 305 5 1.67% 6380 Uniforms & Clothing 0 250 0 0.00% 254 4 1.60% 7305 Costs Awarded/Bad Debt Expense 3,808 2,500 0 0.00% 2,500 0 0.00% 7313 Utility Billings - Writeoffs 2 300 8 2.69% 300 0 0.00% 8334 Water Consumption Charges 247,004 255,000 223,603 87.69% 247,000 (8,000) -3.14% 8810 Depreciation Expense 358,430 0 378,202 0.00% 0 0 0.00% Total Operations 757,845 446,230 709,709 159.05% 402,744 (43,486) -9.75% CONTRACTED SERVICES 6401 Legal Fees 0 3,000 0 0.00% 3,051 51 1.70% 6402 6404 6405 Equipment Contract Services/ Maintenance 47,690 41,000 30,817 75.16% 41,000 0 0.00% Professional/ Engineering Fees 24,060 30,000 4,412 14.71% 30,000 0 0.00% Contractor's Expensees 23,787 38,000 11,298 29.73% 38,000 0 0.00% Page 37 of 54

Water 6460 OCWA Agreement/Operating 287,889 334,800 340,960 101.84% 373,174 38,374 11.46% 6462 OCWA Cost Plus 42,190 65,000 80,786 124.29% 66,105 1,105 1.70% Total Contracted Services 425,616 511,800 468,273 91.50% 551,330 39,530 7.72% RENTS & FINANCIAL EXPENSES 6502 Financial Charges - Bank/Visa 0 0 3 0.00% 0 0 0.00% Total Rents & Financial Expenses 0 0 3 0.00% 0 0 0.00% LONG-TERM DEBT CHARGES- PRINCIPAL 6814 6830 6831 Debenture Debt Charges - Bayfield Water - Principal 0 170,016 43,202 25.41% 174,170 4,154 2.44% Debenture Debt Chgs - Principal - Hensall WtrRatpyr 109,845 115,617 115,597 99.98% 121,651 6,034 5.22% Debenture Debt Chgs - Principal - Hensall WtrGFE 68,025 71,831 71,831 100.00% 75,851 4,020 5.60% Total Long-Term Debt Charges - Principal 177,869 357,464 230,630 64.52% 371,672 14,208 3.97% LONG-TERM DEBT CHARGES- INTEREST 6214 6230 6231 Debenture Debt Charges - Bayfield Water - Water 0 54,885 23,928 43.60% 50,731 (4,154) -7.57% Debenture Debt Chgs - Interest - Hensall WtrRatpyr 106,161 100,409 95,342 94.95% 94,355 (6,054) -6.03% Debenture Debt Chgs - Interest - Hensall WtrGFE 347,817 344,010 326,852 95.01% 339,990 (4,020) -1.17% Page 38 of 54

Water Total Long-Term Debt Charges - Interest 453,978 499,304 446,122 89.35% 485,077 (14,227) -2.85% CAPITAL EXPENSE 6906 Capital - Equipment (0) 1,251,900 354,666 28.33% 346,350 (905,550) -72.33% Total Capital Expense (0) 1,251,900 354,666 28.33% 346,350 (905,550) -72.33% TRANSFER TO RESERVES & RESERVE FUNDS 8902 Transfer to Reserve Funds 348,490 28,132 2,070 7.36% 0 (28,132) -100.00% 8904 Transfer from Billings 309,280 317,000 402,507 126.97% 368,671 51,671 16.30% Total Transfer to Reserves & Reserve Funds 657,770 345,132 404,577 117.22% 368,671 23,539 6.82% TOTAL EXPENDITURES 2,547,136 3,498,599 2,697,546 77.10% 2,603,159 (895,440) -25.59% SURPLUS/ (DEFICIT) 506,619 0 0 0.00% 0 0 0.00% Page 39 of 54

ENVIRONMENT PROVINCE OF ONTARIO CONDITIONAL GRANTS 5114 Province of Ontario - Grants - OMAFRA Funding 56,914 0 0 0.00% 0 0 0.00% Total Province of Ontario Conditional Grants 56,914 0 0 0.00% 0 0 0.00% OTHER MUNICIPAL 5334 Other Revenue - Bluewater 1,305 49,925 0 0.00% 0 (49,925) -100.00% Total Other Municipal Revenue 1,305 49,925 0 0.00% 0 (49,925) -100.00% FEES & SERVICE CHARGES 5467 Landfill Tipping Fees 150,712 101,000 113,747 112.62% 111,100 10,100 10.00% 5470 Sale of Blue Boxes/Cones 734 500 264 52.80% 500 0 0.00% 5472 Garbage Bag Tags 179,002 135,000 171,766 127.23% 135,000 0 0.00% 5473 Wheelie Bin Revenue 6,444 45,000 38,660 85.91% 38,600 (6,400) -14.22% Total Fees & Service Charges 336,892 281,500 324,437 115.25% 285,200 3,700 1.31% TRANSFER FROM RESERVES & RESERVE FUNDS 5950 Transfer from Reserves/Reserve Funds 0 0 49,925 100.00% 2,300 2,300 100.00% Total Transfer from Reserves & Reserve Funds 0 0 49,925 100.00% 2,300 2,300 100.00% Page 40 of 54

ENVIRONMENT TOTAL 395,111 331,425 374,362 112.96% 287,500 (43,925) -13.25% EXPENDITURES WAGES & BENEFITS 6120 Wages Full-time 8,670 10,770 7,351 68.25% 8,257 (2,513) -23.33% 6130 Wages Part-time 10,639 11,141 11,534 103.53% 18,207 7,066 63.42% 6155 Payroll Burden - Benefits 4,110 1,751 2,112 120.60% 3,403 1,652 94.35% 6160 Statutory Benefits - Full-time 0 1,092 0 0.00% 807 (285) -26.10% 6170 Statutory Benefits - Part-time 0 1,283 0 0.00% 1,990 707 55.11% Total Wages & Benefits 23,420 26,037 20,997 80.64% 32,664 6,627 25.45% OPERATIONS 6004 Intra Municipal Purchases 4 0 6 0.00% 0 0 0.00% 6302 Advertising 546 2,500 621 24.84% 2,543 43 1.72% 6312 Building/Site Maintenance 30 250 391 156.40% 750 500 200.00% 6346 Heating Fuels 147 300 0 0.00% 305 5 1.70% 6348 Hydro 8,119 4,400 6,446 146.51% 6,962 2,562 58.23% 6350 Insurance 704 740 668 90.29% 630 (110) -14.86% 6352 Materials 4,265 4,500 5,630 125.11% 4,577 77 1.71% 6360 Office Supplies 184 200 193 96.75% 203 3 1.50% 6370 Staff Education/ Training 132 500 0 0.00% 2,300 1,800 360.00% 6372 Taxes 3,179 4,400 2,500 56.83% 4,475 75 1.70% 6374 Telephone 183 300 61 20.35% 305 5 1.67% 6380 Uniforms & Clothing 174 500 270 53.93% 509 9 1.80% 7305 Costs Awarded/Bad Debt Expense 63 0 0 0.00% 0 0 0.00% 7358 Lab Analysis 9,764 30,700 9,323 30.37% 0 (30,700) -100.00% 7390 Contribution to Waste Site - Current 5,042 0 0 0.00% 0 0 0.00% 7392 Pre-Post Closure Costs 24,000 24,000 0 0.00% 25,900 1,900 7.92% Total Operations 56,538 73,290 26,110 35.63% 49,459 (23,831) -32.52% Page 41 of 54

ENVIRONMENT CONTRACTED SERVICES 6402 6404 Equipment Contract Services/ Maintenance 492,767 497,500 528,016 106.13% 562,225 64,725 13.01% Professional/ Engineering Fees 117,416 107,500 138,569 128.90% 130,170 22,670 21.09% Total Contracted Services 610,183 605,000 666,586 110.18% 692,395 87,395 14.45% CAPITAL EXPENSE 6901 Capital Expense 0 55,900 0 0.00% 74,950 19,050 34.08% Total Capital Expense 0 55,900 0 0.00% 74,950 19,050 34.08% TOTAL EXPENDITURES 690,140 760,227 713,693 93.88% 849,468 89,241 11.74% SURPLUS/ (DEFICIT) (295,029) (428,802) (339,331) 79.13% (561,968) (133,166) 31.06% Page 42 of 54

CEMETERIES OTHER MUNICIPAL 5327 Donations - General Public 0 100 140 140.00% 100 0 0.00% 5328 Donations - Other Municipalities - Central Huron 8,263 0 0 0.00% 0 0 0.00% 5337 Other Recoveries 0 0 559 0.00% 0 0 0.00% Total Other Municipal Revenue 8,263 100 699 699.24% 100 0 0.00% FEES & SERVICE CHARGES 5463 Interment Rights 3,870 3,600 1,530 42.50% 2,000 (1,600) -44.44% 5464 Interment Fees 11,550 11,200 10,900 97.32% 10,793 (407) -3.63% 5465 Installation Fee 0 0 100 0.00% 150 150 100.00% 5496 Cemetery Revenue 150 75 800 1066.67% 150 75 100.00% Total Fees & Service Charges 15,570 14,875 13,330 89.61% 13,093 (1,782) -11.98% TRUST FUND 5810 Transfer from Trust Funds 1,831 1,200 0 0.00% 1,200 0 0.00% Total Transfer from Trust Funds 1,831 1,200 0 0.00% 1,200 0 0.00% TOTAL 25,664 16,175 14,029 86.73% 14,393 (1,782) -11.02% EXPENDITURES WAGES & BENEFITS 6130 Wages Part-time 5,855 4,000 8,844 221.09% 0 (4,000) -100.00% Total Wages & Benefits 5,855 4,000 8,844 221.09% 0 (4,000) -100.00% Page 43 of 54

CEMETERIES OPERATIONS Intra Municipal 6004 Purchases 2 0 0 0.00% 25,918 25,918 100.00% 6302 Advertising 139 500 0 0.00% 100 (400) -80.00% 6344 Grounds Maintenance 16,360 18,500 17,029 92.05% 0 (18,500) -100.00% 6350 Insurance 1,367 1,435 1,282 89.35% 1,193 (242) -16.84% 6351 Licenses 375 400 48 12.00% 300 (100) -25.00% 6360 Office Supplies 0 50 259 517.98% 8,000 7,950 15900.00% 6364 Postage & Box Rentals 13 0 34 0.00% 0 0.00% 6378 Travel 0 0 18 0.00% 100 100 100.00% 8370 Grave - Openings 8,925 10,000 9,750 97.50% 0 (10,000) -100.00% Total Operations 27,180 30,885 28,421 92.02% 35,612 4,727 15.30% CONTRACTED SERVICES 6402 Equipment Contract Services/ Maintenance 2,754 500 1,834 366.80% 20,000 19,500 3900.00% Total Contracted Services 2,754 500 1,834 366.80% 20,000 19,500 3900.00% TOTAL EXPENDITURES 35,789 35,385 39,099 110.50% 55,612 20,227 57.16% SURPLUS/ (DEFICIT) (10,126) (19,210) (25,070) 130.50% (41,219) (22,009) 114.57% Page 44 of 54