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22 - October 8, 2024 County Council Agenda PackageElgmCounty Elgin County Council Regular Council Meeting Orders Of The Day Tuesday, October 8, 2024, 9:00 a.m. Council Chambers 450 Sunset Drive St. Thomas ON Note for Members of the Public: Please click the link below to watch the Council Meeting: https://www.facebook.com/ElginCountyAdmin/ Accessible formats available upon request. Pages 1. Call to Order 2. Adoption of Minutes 3 3. Disclosure of Pecuniary Interest and the General Nature Thereof 4. Presenting Petitions, Presentations and Delegations 5. Committee of the Whole 6. Reports of Council, Outside Boards and Staff 6.1 Digital Services Librarian and Director of Community and Cultural 14 Services - Launch of the Next Generation of the County's Website 6.2 Director of Engineering Services and Manager of Procurement and Risk 17 — Engineering Services - Glen Erie Line Slope Rehabilitations — Contract Award 6.3 Director of Engineering Services - Calton Line Culvert Replacement 64 (Tender No. 2024-T28) — Contract Award 6.4 Senior Planner - Municipality of Bayham Official Plan Amendment No. 67 37, Part of Lot 19, Concession 8, Municipality of Bayham, 55942 Maple Grove Line 6.5 Director of Planning and Development - Population and Employment 75 Projection Update 6.6 Chief Administrative Officer/Clerk - Integrity Commissioner and Closed 78 Meeting Investigator Services — Extension of Agreement 6.7 Director of Financial Services/Treasurer - 05-06 (2) Grant and 81 Sponsorship Policy 6.8 Director of Financial Services/Treasurer - 2024 Quarter 2 Financial 111 Review — Follow up 6.9 Director of Financial Services/Treasurer - 2023 Year End and Financial 114 Statement Review 6.10 Director of Financial Services/Treasurer - Investments — 2023 Annual 226 Report 7. Council Correspondence 7.1 Items for Consideration 7.2 Items for Information (Consent Agenda) 7.2.1 Letter from the Honourable Rob Flack, Minister of Agriculture, 229 Food and Agribusiness re: Agricultural Workforce Equity and Diversity Initiative (AWEDI) 7.2.2 Letter from the Township of Brock re: Rideshare Services 231 8. Other Business 8.1 Statements/Inquiries by Members 8.2 Notice of Motion 8.3 Matters of Urgency 9. Closed Meeting Items 9.1 Closed Meeting Minutes - September 24, 2024 10. Motion to Rise and Report 11. Motion to Adopt Recommendations from the Committee of the Whole 12. Consideration of By -Laws 12.1 By -Law No. 24-36 Confirmation 13. Adjournment Page 2 of 232 Elgin County Council Minutes September 24, 2024, 9:00 a.m. Council Chambers 450 Sunset Drive St. Thomas ON Members Present: Warden Ed Ketchabaw Deputy Warden Grant Jones Councillor Dominique Giguere Councillor Mark Widner Councillor Jack Couckuyt Councillor Andrew Sloan Councillor Todd Noble Councillor Mike Hentz Councillor Richard Leatham Staff Present: Blaine Parkin, Chief Administrative Officer/Clerk Brian Masschaele, Director of Community & Cultural Services Amy Thomson, Director of Human Resources Michele Harris, Director of Homes and Seniors Services Jennifer Ford, Director of Financial Services/Treasurer Nicholas Loeb, Director of Legal Services Mat Vaughan, Director of Planning and Development Peter Dutchak, Director of Engineering Services Katherine Thompson, Manager of Administrative Services/Deputy Clerk Carolyn Krahn, Manager of Economic Development, Tourism & Strategic Initiatives Andrea Loughlean, Manager of Emergency Management & Elgin -Middlesex Regional Fire School Jenna Fentie, Legislative Services Coordinator Stefanie Heide, Legislative Services Coordinator Call to Order The meeting was called to order at 9:00 a.m. with Warden Ketchabaw in the chair. 2. Adoption of Minutes Moved by: Deputy Warden Jones Seconded by: Councillor Hentz RESOLVED THAT the minutes of the meeting held on September 10, 2024 be adopted. Motion Carried. 3. Disclosure of Pecuniary Interest and the General Nature Thereof None. 4. Presenting Petitions, Presentations and Delegations Page 3 of 232 4.1 Kimberley Earls, Executive Director and Amy Martin, Chair of the Board of Directors, South Central Ontario Region Economic Development Corporation - SCOR EDC Member Update Presentation The Executive Director and the Chair of the Board of Directors of the South Central Ontario Region Economic Development Corporation (SCOR EDC) provided a presentation to County Council detailing SCOR EDC's recent infrastructure projects, initiatives and advocacy efforts. Moved by: Councillor Noble Seconded by: Councillor Couckuyt RESOLVED THAT the presentation from the SCOR EDC Executive Director and the Chair of the Board of Directors be received and filed. Motion Carried. 5. Committee of the Whole Moved by: Councillor Hentz Seconded by: Councillor Sloan RESOLVED THAT we do now move into Committee of the Whole. Motion Carried. 6. Reports of Council, Outside Boards and Staff 6.1 Manager of Emergency Management & Elgin -Middlesex Regional Fire School - Legacy Wells Application — Year 2 and 3 The Manager of Emergency Management & Elgin -Middlesex Regional Fire School presented the report seeking Council's approval for the submission of a second application to the Ministry of Natural Resources and Forestry's (MNRF) Legacy Wells Municipal Transfer Payment Program Year 2 and 3 Collaborative Funding stream. This proposal presents an opportunity to enhance Elgin County's emergency response capabilities for legacy oil and gas well incidents. Moved by: Councillor Widner Seconded by: Deputy Warden Jones RESOLVED THAT approval be granted for submission of a second application for MNRF's Legacy Wells Municipal Transfer Payment Program Year 2 and 3 collaborative funding. Motion Carried. 6.2 Director of Community and Cultural Services - Elgin County Heritage Centre Seasonal Hours of Operation The Director of Community and Cultural Services presented the report seeking Council's approval to revise the operating hours of the Elgin County Heritage Centre. Moved by: Councillor Leatham Seconded by: Councillor Noble RESOLVED THAT the Elgin County Heritage Centre's public open hours be revised as follows on an annual basis effective immediately: • May 1 to Thanksgiving weekend: Tuesday to Saturday, 10:00 am to 4:00 pm. • Thanksgiving weekend to April 30: Monday to Friday, 10:00 am to 4:00 pm; and, Page 4 of 232 THAT the Museum Curator be further authorized to adjust public open hours on a temporary basis subject to public notice and approval of the Director of Community and Cultural Services. Motion Carried. 6.3 Director of Planning and Development - Proposed Provincial Planning Statement Official Plan Modifications The Director of Planning and Development presented the report seeking Council's endorsement of proposed modifications to the County's adopted Official Plan in order to reflect recent changes to the Provincial Planning Statement (PPS). Moved by: Councillor Hentz Seconded by: Councillor Couckuyt RESOLVED THAT the report titled "Proposed Provincial Planning Statement Official Plan Modifications" from the Director of Planning and Development dated September 24, 2024 be received and filed; and THAT Council endorses the proposed modifications to the adopted Elgin County Official Plan, and directs staff to forward said modifications to the Minister of Municipal Affairs and Housing for his consideration when approving the Official Plan. Motion Carried. 6.4 Manager of Economic Development, Tourism & Strategic Initiatives - Participation in the Regional Economic Development through Immigration (REDI) Pilot The Manager of Economic Development, Tourism & Strategic Initiatives presented the report seeking Council's approval to participate in the Regional Economic Development through Immigration (REDI) Pilot under the Ontario Immigrant Nominee Program (OINP). Moved by: Councillor Giguere Seconded by: Deputy Warden Jones RESOLVED THAT the report titled "Participation in the Regional Economic Development through Immigration (REDI) Pilot" from the Manager of Economic Development, Tourism & Strategic Initiatives dated September 24, 2024 be received and filed; and THAT the County respectfully decline the invitation to participate in the Regional Economic Development through Immigration (REDI) Pilot program and express interest in participation at a later time. Motion Carried. 6.5 Manager of Economic Development, Tourism & Strategic Initiatives - Community Safety and Policing Act — OPP Detachment Board Transition Council recessed at 10:00 a.m. to hold a flag raising in recognition of the St. Thomas - Elgin Local Immigration Partnership's Welcoming Week in Elgin County. Council reconvened at 10:18 a.m. The Manager of Economic Development, Tourism & Strategic Initiatives presented the report seeking Council's direction regarding the County's role in the administration of the newly formed Elgin OPP Detachment Board. Page 5 of 232 Moved by: Councillor Giguere Seconded by: Councillor Hentz RESOLVED THAT the report titled "Community Safety and Policing Act OPP Detachment Board Transition" from the Manager of Economic Development, Tourism & Strategic Initiatives dated September 24, 2024 be received and filed; and THAT Council direct staff to assist the Elgin OPP Detachment Board in holding its inaugural meeting; and THAT Council direct staff to identify to the Elgin OPP Detachment Board that the County is prepared to provide ongoing administrative assistance to the Board and, if the offer is accepted by the Board, to negotiate terms and conditions for such assistance to be presented for Council's consideration at a later date. Motion Carried. 6.6 Director of Financial Services/Treasurer - Ambulance Vehicle Replacements for 2025 and 2026 — Sole Source The Director of Financial Services/Treasurer presented the report detailing the ambulance fleet replacements scheduled for 2025 and 2026. Moved by: Councillor Widner Seconded by: Deputy Warden Jones RESOLVED THAT the report titled "Ambulance Vehicle Replacements for 2025 and 2026 — Sole Source" from the Manager of Procurement & Risk and Director of Financial Services / Treasurer dated September 24, 2024 be received and filed; and THAT the Manager of Procurement & Risk be authorized to issue a purchase order to Crestline Coach Ltd., for two ambulances, at the estimated price of $478,046, plus applicable taxes, to be included in the 2025 Capital Budget; and THAT the Manager of Procurement & Risk be authorized to issue a purchase order to Stryker Canada., for two Stryker power load systems, two power -pro stretchers and two stair chairs to be purchased in 2025, at the estimated price of $152,890, plus applicable taxes, to be included in the 2025 Capital Budget; and THAT staff be authorized to purchase two ambulances from Crestline Coach Ltd. and associated power -load equipment from Stryker Canada to be included in the 2026 capital budget; and THAT staff determine the number of ambulances to be declared surplus in 2025 and 2026, once operational needs are identified, and that disposal be done in accordance with the Asset Disposal Policy. Motion Carried. 6.7 Director of Financial Services/Treasurer - 2024 Quarter 2 Financial Review The Director of Financial Services/Treasurer presented the report that provides information related to the performance of Budget to Actual up to the end of June 2024. Moved by: Councillor Hentz Seconded by: Councillor Leatham Page 6 of 232 RESOLVED THAT the report titled "2024 Quarter 2 Financial Review" from the Director of Financial Services/Treasurer dated September 24, 2024 be received and filed. Motion Carried. 7. Council Correspondence 7.1 Items for Consideration 7.1.1 Letter from Amy Martin, Chairperson of the South Central Ontario Region Economic Development Corporation (SCOR EDC) Board of Directors requesting support of a resolution for continued transit funding. Moved by: Councillor Couckuyt Seconded by: Councillor Noble WHEREAS the County of Brant, Middlesex County, Municipality of Strathroy Caradoc, Norfolk County, Town of Tillsonburg, Municipality of East Zorra Tavistock, Grey County, Perth County, City of Stratford, Municipality of Lambton Shores, and Wellington County have successfully utilized government funding to create and sustain local community transit through Southwest Community Transit; and WHEREAS 85,000 riders have utilized the Southwest Community Transit services in the first half of 2024 alone, demonstrating significant community reliance on these services; and WHEREAS the economic impact of this transit system is estimated to be $748,800,000 annually, largely due to its role in providing transportation to employment opportunities; and WHEREAS the current funding for this critical small urban and rural inter -community transit service is set to expire in March 2025, putting the sustainability of the service at risk: THEREFORE BE IT RESOLVED THAT the Council of the Corporation of the County of Elgin urges the provincial government to continue funding Southwest Community Transit beyond March 2025 to ensure the ongoing viability of this essential service for small urban and rural Ontario; and BE IT FURTHER RESOLVED THAT this resolution be circulated to the County of Brant, Middlesex County, Norfolk County, Oxford County, Municipality of Strathroy Caradoc, Town of Tillsonburg, Municipality of East Zorra Tavistock, Perth County, City of Stratford, Municipality of Lambton Shores, Wellington County, Bruce County, Municipality of Bayham, Municipality of Thames Centre and other relevant stakeholders for their support and advocacy. Motion Carried. 7.2 Items for Information (Consent Agenda) Moved by: Councillor Noble Seconded by: Councillor Widner RESOLVED THAT Correspondence Items #7.2.1 - 7.2.3 be received and filed. Motion Carried. Page 7 of 232 7.2.1 Letter from Minister of Transportation regarding the County of Elgin's delegation at the 2024 Association of Municipalities of Ontario (AMO) Conference. 7.2.2 Letter from the Oxford County Chief Administrative Officer providing notice of Oxford County's intention to resign from the South Central Ontario Region Economic Development Corporation (SCOR EDC). 7.2.3 Letter from Town of Aylmer Mayor Jack Couckuyt regarding centralized planning services at the County of Elgin. 8. Other Business 8.1 Statements/Inquiries by Members 8.1.1 Councillor Giguere - Terrace Lodge Comforts of Home Campaign Bowling Tournament Councillor Giguere thanked Councillors for participating in the recent Terrace Lodge Bowling Tournament. She emphasized that the demonstration of Council's support of the campaign was important to the community. She shared that the event raised $14,000 and the campaign goal has now been successfully reached. Councillor Couckuyt noted that the Town of Aylmer raised the most funds, and thanked Town of Aylmer Councillor Chapman for leading the fundraising efforts. 8.2 Notice of Motion None. 8.3 Matters of Urgency None. 9. Closed Meeting Items Moved by: Councillor Giguere Seconded by: Councillor Couckuyt RESOLVED THAT we do now proceed into closed meeting session in accordance with the Municipal Act to discuss the following matters under Municipal Act Section 239 (2): Closed Meeting Item #1 - Closed Meeting Minutes - September 10, 2024 Closed Meeting Item #2 - Lease Renewals - County Administration Building (c) a proposed or pending acquisition or disposition of land by the municipality or local board. Motion Carried. 9.1 Closed Meeting Minutes - September 10, 2024 9.2 Manager of Corporate Facilities - Lease Renewals — County Administration Building 10. Motion to Rise and Report Moved by: Councillor Sloan Seconded by: Councillor Noble RESOLVED THAT we do now rise and report. Motion Carried. Closed Meeting Item #1 - Closed Meeting Minutes - September 10, 2024 Page 8 of 232 Moved by: Councillor Sloan Seconded by: Deputy Warden Jones RESOLVED THAT the September 10, 2024 Closed Meeting Minutes be adopted. Motion Carried. Closed Meetina Item #2 - Lease Renewals - County Administration Buildin Moved by: Councillor Widner Seconded by: Councillor Leatham RESOLVED THAT the confidential report titled "Lease Renewals - County Administration Building" from the Manager of Corporate Facilities dated September 24, 2024 be received and filed; and THAT Elgin County Council approve a new commercial one-year term Lease Agreement between Carol Hawthorne and Elgin County in relation to Suite 345-1 commencing May 1, 2024; and THAT Elgin County Council approve a new commercial two-year term Lease Agreement between Alzheimer Society Elgin -St. Thomas, and Elgin County in relation to Suites 229, 232 and 237-1 and storage room 344 commencing May 1, 2024-land THAT Elgin County Council approve a new commercial two-year term Lease Agreement between 1342961 Ontario Inc (John Hogan Law Office), and Elgin County in relation to Suite 313 commencing May 1, 2024; and THAT the Warden and Chief Administrative Officer be authorized to execute these agreements. Motion Carried. 11. Motion to Adopt Recommendations from the Committee of the Whole Moved by: Councillor Noble Seconded by: Deputy Warden Jones RESOLVED THAT we do now adopt recommendations of the Committee of the Whole. Motion Carried. 12. Consideration of By -Laws 12.1 By -Law No. 24-34 Confirmation BEING a By -Law to Confirm Proceedings of the Municipal Council of the Corporation of the County of Elgin at the September 24, 2024 Meeting. Moved by: Councillor Leatham Seconded by: Councillor Sloan RESOLVED THAT By -Law No. 24-34 be now read a first, second, and third time and finally passed. Motion Carried. 13. Adjournment Moved by: Councillor Sloan Seconded by: Councillor Couckuyt RESOLVED THAT we do now adjourn at 11:18 a.m. to meet again on October 8, 2024 at 9:00 a.m. Page 9 of 232 Motion Carried. Blaine Parkin, Ed Ketchabaw, Chief Administrative Officer/Clerk. Warden. Page 10 of 232 Elgin County Council Special Meeting Minutes October 2, 2024, 9:00 a.m. Masonic Centre of Elgin 42703 Fruit Ridge Line St. Thomas ON Members Present: Warden Ed Ketchabaw Deputy Warden Grant Jones Councillor Dominique Giguere Councillor Mark Widner Councillor Mike Hentz Councillor Richard Leatham Members Absent: Councillor Jack Couckuyt Councillor Andrew Sloan Councillor Todd Noble Staff Present: Blaine Parkin, Chief Administrative Officer/Clerk Nicholas Loeb, Director of Legal Services Michele Harris, Director of Homes and Seniors Services Brian Masschaele, Director of Community & Cultural Services Amy Thomson, Director of Human Resources Jennifer Ford, Director of Financial Services/Treasurer Peter Dutchak, Director of Engineering Services Mat Vaughan, Director of Planning and Development Carolyn Krahn, Manager of Economic Development, Tourism & Strategic Initiatives Katherine Thompson, Manager of Administrative Services/Deputy Clerk 1. Call to Order The meeting was called to order at 9:33 a.m. with Warden Ketchabaw in the chair. 2. Adoption of Minutes None. 3. Disclosure of Pecuniary Interest and the General Nature Thereof None. 4. Presenting Petitions, Presentations and Delegations None. 5. Committee of the Whole Moved by: Deputy Warden Jones Seconded by: Councillor Hentz o r.T a 1i11i1[=ZY6111TaUTlT610 Motion Carried. 6. Reports of Council, Outside Boards and Staff Page 11 of 232 6.1 Michael Howes, Managing Director 2WA Consulting - Elgin County Strategic Plan Staff Input - Mission, Vision, Values, and Strategy Michael Howse split Council and Executive Leadership Team Members into small groups to discuss the proposed Mission, Vision, Values, and Proposed Strategies developed utilizing feedback from the first joint Council/Staff Strategic Planning Session. The small groups also reviewed feedback from County Staff. The groups indicated which parts of the strategy they liked, and what changes needed to be made. The group will meet again to discuss collated content. 7. Council Correspondence 7.1 Items for Consideration None. 7.2 Items for Information (Consent Agenda) None. 8. Other Business 8.1 Statements/Inquiries by Members None. 8.2 Notice of Motion None. 8.3 Matters of Urgency None. 9. Closed Meeting Items None. 10. Motion to Rise and Report None. 11. Motion to Adopt Recommendations from the Committee of the Whole Moved by: Councillor Widner Seconded by: Deputy Warden Jones RESOLVED THAT we do now adopt recommendations of the Committee of the Whole. Motion Carried. 12. Consideration of By -Laws 12.1 By -Law No. 24-35 Confirmation BEING a By -Law to Confirm Proceedings of the Municipal Council of the Corporation of the County of Elgin at the October 2, 2024 Meeting. Moved by: Councillor Leatham Seconded by: Councillor Hentz RESOLVED THAT By -Law No. 24-35 be now read a first, second, and third time and finally passed. Motion Carried. 13. Adjournment RESOLVED THAT we do now adjourn at 12:14 p.m. 2 Page 12 of 232 Blaine Parkin, Ed Ketchabaw, Chief Administrative Officer/Clerk. Warden. Page 13 of 232 ElginCounty Report to County Council From: Seanin Steele, Digital Services Librarian Brian Masschaele, Director of Community and Cultural Services Date: October 8, 2024 Subject: Launch of the Next Generation of the County's Website Recommendation(s): THAT the report titled Launch of the Next Generation of the County's Website from the Digital Services Librarian and Director of Community and Cultural Services dated October 8, 2024 be received and filed. Introduction: This report informs Council that the next generation of the County's website is now live. Background and Discussion: In September 2023, County Council authorized a project to redevelop the County's websites, including the main site encompassing all departments and specific sites and for the library, tourism and economic development utilizing the services of Sandbox Software Solutions. This project is being led by the Digital Services Librarian in tandem with a task force comprised of key County staff who have provided extensive input during the development process. Staff are pleased to report that the next generation of the County's main website at IIg.'iii1�.� is now live, including the site for the library. Sites for tourism and economic development remain in development and will be the subject of a future update. In addition to design updates throughout, major attributes of the site include the following- * Integration of accessibility features meeting legislative requirements, including recent changes to the County's logo and branding; Page 14 of 232 * Cloud -based hosting through services provided by Sandbox Software Solutions with increased cyber-security protocols compared to the previous site that was hosted on County servers. Sites relating to tourism and economic development remain in development and will be the subject of a future update to County Council. Financial Implications: The Department of Financial Services will provide County Council with a financial overview of the financial status of this project as part of 2024 budget reporting at a future meeting. Alignment with Strategic Priorities: Serving Elgin Growing Elgin Investing in Elgin ® Ensuring alignment of ® Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ® Exploring different ways ❑ Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ® Enhancing quality of programs and services ® Engaging with our place. efficiently and effectively. community and other stakeholders. Local Municipal Partner Impact: Not applicable. Communication Requirements: Social media updates relating to the launch of these websites will be released shortly. Conclusion: The next generation of the County's website is now live, including the site for the library. The Digital Services Librarian will lead a demonstration of the site's features. Page 15 of 232 All of which is Respectfully Submitted Brian Masschaele Director of Community and Cultural Services Seanin Steele Digital Services Librarian Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 16 of 232 ElginCounty Report to County Council From: Peter Dutchak, Director of Engineering Services Mike Hoogstra, Manager of Procurement & Risk Date: October 8, 2024 Subject: Engineering Services — Glen Erie Line Slope Rehabilitations — Contract Award Recommendation(s): THAT the contract for Engineering Services associated with the Glen Erie Line Slope Rehabilitation project, Request for Proposal 2024-P24 be awarded to Planmac Engineering Inc. in the amount of $252,151.00 (excluding HST); and, THAT the Warden and Chief Administrative Officer be directed and authorized to sign the contract. Introduction: This report provides details on the Request for Proposal (RFP) that was issued to solicit proposals from firms to provide engineering services for the Glen Erie Line Slope Rehabilitation project and seeks Council's approval to award the contract. Background and Discussion: An RFP seeking professional services from interested engineering firms was recently released to provide complete project engineering, reporting, detailed design (including drawings), tender preparation, inspection and contract administration services to rehabilitate eight (8) critical slopes along Glen Erie Line (County Road 42) between Plank Road and Elgin County Road 55 in the Municipality of Bayham. Glen Erie Line was transferred from the Municipality of Bayham to the County of Elgin in 2004 and was last rehabilitated in 2012. It is 6.96km in length and classified as a rural collector roadway with an average of 500 vehicles per day. This engineering assignment will extend over a two-year period in the following two (2) phase deliverables: ■ Phase 1: Engineering Designs, Tender, Permits and Approvals — 2024-2025 ■ Phase 2: Construction Inspection and Contract Administration — 2025 Page 17 of 232 The complete RFP document and all supporting Addenda are attached to this report as Attachment 1. Information that was advertised and posted on the County's Bid Portal page iii�un I[)qd �i��� dt i�u��ei � e�;�M. including RFP dates, proposals submitted and a complete plan takers list is attached to this report as Attachment 2. The Evaluation Committee (refer to Attachment 3) used a `Quality Based Selection Process' utilizing a "two submission method" procurement process in which proposals were received in two separate submissions. The first submission (part 1) consisting of technical and qualitative information was evaluated based on the following criteria: i) Understanding of the Project Goals, Objectives, Scope and Key Issues ii) Demonstrated Methodology and Approach to Completing Project Tasks and Deliverables iii) Project Team, Experience and Qualifications iv) Firms previous relevant experience v) Proposed Project Workplan/Schedule and allocation of staff hours and appropriate resourcing The second submission (part 2) consisting of the corresponding price information was reviewed and evaluated only after the information in the first submission had been evaluated in accordance with the requirements of the RFP document (refer to Attachment 1, Section 3.4). The firm selected by the Evaluation Committee is Planmac Engineering Inc. The proposal submitted by Planmac Engineering Inc was the highest scoring qualified proposal and thus represented the best complete quality submission. All Proponents that submitted a proposal to the County will be advised of the contract award and will be offered a debriefing of their individual proposal submission. Financial Implications: The total cost for engineering services, construction inspection and contract administration is $252,151 (excluding HST). The 2024 Capital Budget included $2.04 million for the project, including engineering design services. Once a detailed project cost estimate is prepared, supplemental project investment will be included within the 2025 capital budget to complete the work, therefore sufficient project amounts exist to fund these services. Alianment with Strateaic Priorities: Page 18 of 232 Serving Elgin Growing Elgin Investing in Elgin ® Ensuring alignment of ❑ Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ❑ Exploring different ways ❑ Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ❑ Enhancing quality of programs and services ❑ Engaging with our place. efficiently and effectively. community and other stakeholders. Local Municipal Partner Impact: None. Communication Requirements: A project website will be developed for this project to inform the public and stakeholders about the project and impacts to traffic. Conclusion: As detailed above, the Evaluation Committee completed a `Quality Based' evaluation and selection process in accordance with Request for Proposal 2024-P24, and subsequently the proposal submission from Planmac Engineering Inc. was deemed the successful qualified proponent and is recommended for award. All of which is Respectfully Submitted Peter Dutchak Director of Engineering Services Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 19 of 232 Attachment 1 ElgunlCaun ENGINEERING SERVICES GLEN ERIE LINE SLOPE REHABILITATIONS REQUEST FOR PROPOSAL No. 2024-P24 IIII IIII ............. IIII IIIL° IIII IIIII IIILIII' IIII' IIIII IIIII IIII IIII IIIL Proposals shall be received by the Bidding System no later than: AUGUST 29, 2024 @ 3:00 p.m. (local time) Issue Date: August 8, 2024 Documents are available in accessible format and/or with communication supports upon request. Page 20 of 232 Attachment 1 Engineering Services - Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 ►�� DEFINITIONS AND INTERPRETATIONS.......................................................................... 3 SECTION 1.0 - INFORMATION TO PROPONENTS.......................................................... 4 1.1 Introduction.................................................................................................... 4 1.2 Proposal Format and Delivery ....................................................................... 4 1.3 Designated Official......................................................................................... 5 1.4 Questions/ Inquiries......................................................................................5 1.5 Site Tour & Information Meeting.................................................................... 6 1.6 Addenda........................................................................................................ 6 1.7 RFP Schedule............................................................................................... 6 1.8 Proponent Communications.......................................................................... 7 1.9 Proponent Investigations............................................................................... 7 1.10 Notice of No Response.................................................................................. 7 SECTION 2.0 - TERMS OF REFERENCE.......................................................................... 8 2.1 Introduction.................................................................................................... 8 2.2 Project Background....................................................................................... 8 2.3 Consultants Scope of Services...................................................................... 8 2.4 General Design Requirements.................................................................... 10 2.5 Reporting Schedule..................................................................................... 12 2.6 Project Schedule.......................................................................................... 12 2.7 Deliverables................................................................................................. 12 2.8 Information Provided by the County............................................................ 12 2.9 Additional Documents, Reports, Attachments ............................................. 13 SECTION 3.0 - PROPOSAL REQUIREMENTS............................................................... 14 3.1 Proposal Submissions................................................................................. 14 3.2 Proposal Submission Requirements - Technical Proposal (Part 1)............ 14 3.3 Financial Submission Requirements - Financial Proposal (Part 2).............. 16 3.4 Evaluation Process...................................................................................... 16 3.5 Evaluation Criteria....................................................................................... 17 3.6 Ratings.........................................................................................................18 3.7 Presentation and Interview.......................................................................... 19 SECTION 4.0 - GENERAL CONDITIONS......................................................................... 20 4.1 Rights of the County.................................................................................... 20 4.2 Conflict of Interest........................................................................................ 21 4.3 Modified Proposals...................................................................................... 21 4.4 Disqualification of Proponents..................................................................... 21 4.5 Confidentiality.............................................................................................. 21 4.6 Proposal Assignments................................................................................. 22 4.7 Procurement Policy...................................................................................... 22 4.8 Failure to Perform........................................................................................ 22 Page 21 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 4.9 Award and Agreement................................................................................. 22 4.10 Insurance Requirements............................................................................. 22 4.11 Indemnification............................................................................................. 23 4.12 WSIB Requirements.................................................................................... 23 4.13 Compliance with the Accessibility for Ontario with Disabilities Act 2005 ..... 24 4.14 Disqualification.............................................................................................24 4.15 Record and Reputation................................................................................ 24 4.16 Proponent's Costs....................................................................................... 25 4.17 Legal Matters and Rights of the County ...................................................... 25 4.18 Human Rights, Harassment and Occupational Health and Safety .............. 26 4.19 Covid-19 Pandemic..................................................................................... 26 4.20 Clarification.................................................................................................. 27 4.21 Supplementary Information.......................................................................... 27 4.22 Default / Non-Performance.......................................................................... 27 APPENDIX A - SAMPLE AGREEMENT........................................................................... 28 APPENDIX B -ADDITIONAL DOCUMENTS.................................................................... 33 FA Page 22 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 DEFINITIONS AND INTERPRETATIONS The following definitions apply to the interpretation of the Request for Proposal Documents; 1. "Addenda or Addendum" means such further additions, deletions, modifications or other changes to any Request for Proposal Documents. 2. "Authorized Person" means; i. For a Proponent who is an individual or sole proprietor that person. ii. For a Proponent which is a partnership, any authorized partner of the Proponent. iii. For a Proponent which is a corporation: a) any officer of director of the corporation; and b) any person whose name and signature has been entered on the document submitted with the Request for Proposal, as having been authorized to participate in the completion, correction, revision, execution, or withdrawal of the submission, whether that person is or is not an officer or director. iv. For a Proponent that is a joint venture, the submission shall be signed by a person for and on behalf of each joint venture or, if they warrant that they have the authority vested in them to do so, one person so authorized may sign on behalf of all joint ventures. 3. "Bidding System" means the County's electronic bid portal website operated by bids&tendersTm and posted as https:ffelgincounty.bidsandtenders.ca 4. "Consultant" shall have the same meaning as Successful Proponent. 5. "Contract" means the contract arising upon the acceptance of a Proposal and award of the Contract by the County in accordance with the RFP. 6. "County" refers to the Corporation of the County of Elgin. 7. "Designated Official" refers to the Manager of Procurement & Risk for the County of Elgin. 8. "Proponent" means the legal entity submitting a proposal in response to this RFP. 9. "Proposal" means the Response in the form prescribed by this Request for Proposal Document and completed and submitted by a Proponent in response to and in compliance with the Request for Proposal. 10. "Request for Proposal (RFP)" means the document issued by the County in response to which Proponents are invited to submit a proposal that will result in the satisfaction of the County's objectives in a cost-effective manner. 11. "Successful Proponent" means the Proponent whose proposal is selected and is awarded the contract for this RFP by the County. Page 23 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 SECTION 1.0 - INFORMATION TO PROPONENTS 1.1 Introduction The County of Elgin is situated in the heart of southwestern Ontario along the north shore of Lake Erie and due south of Highway 401 in what can be best described as a rich agricultural zone complemented by industry. The County is an upper -tier municipality comprised of seven local municipalities (excluding St. Thomas) covering an area of 460,000 acres, with a population of approximately 52,000 people. For more information on the County and the services we provide, visit www.el�incount�.ca The County of Elgin is inviting proposals from Consulting Engineers to undertake the detailed design, contract document preparation, inspection and contract administration services for the rehabilitation of eight (8) slopes along Glen Erie Line (County Road 42) between Plank Road and Elgin County Road 55 in the Municipality of Bayham. The successful proponent will possess the requisite technical skills to deal with the matters to be addressed in the following tasks and will be required to work directly with County staff, the public and other agencies in a professional manner. The firm, in addition to technical qualifications, must exhibit skills such as timeliness, diplomacy, tact, strong communication ability and an understanding of the County. Further information regarding the scope of work is included in Section 2.0. 1.2 Proposal Format and Delivery Y III IIII'° S S � 1111 III IIISSIII I1 S I% , shall be received by the Bidding System. Hardcopy submissions not permitted. All Proponents shall have a Bidding System Vendor account with bids&tendersTm and be registered as a Plan Taker for this RFP opportunity, which will enable the Proponent to download the Request for Proposal document, download Addendums, receive email notifications pertaining to this RFP and to submit their proposal electronically through the Bidding System. Proponents are cautioned that the timing of their Proposal Submission is based on when the proposal is RECEIVED by the Bidding System, not when a proposal is submitted, as proposal transmission can be delayed due to file transfer size, transmission speed, etc. For the above reasons, it is recommended that sufficient time to complete your proposal submission and attachment(s) (if applicable) and to resolve any issues that may arise. The closing time and date shall be determined by the Bidding System's web clock. Proponents should contact bids&tenders TM support listed below, at least twenty-four (24) hours prior to the closing time and date, if they encounter any problems. The Bidding System will send a confirmation email to the Proponent advising that their proposal was submitted successfully. If you do not receive a confirmation email, contact bids&tenders TM support at su000rt bidsandtenders.ca. Late Proposals are not permitted by the Bidding System Page 24 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 To ensure receipt of the latest information and updates via email regarding this RFP, or if a Proponent has obtained this RFP document from a third party, the onus is on the Proponent to create a Bidding System Vendor account and register as a Plan Taker for the RFP opportunity. Proponents may edit or withdraw their proposal submission prior to the closing time and date. However, the Proponent is solely responsible to ensure the re -submitted proposal is received by the Bidding System no later than the stated closing time and date. The onus unequivocally remains with the Proponent to ensure that the proposal is submitted electronically prior to the deadline and in accordance with the submission instructions. The County, its elected officials, employees and agents shall not be responsible for any liabilities, costs, expenses, loss or damage incurred, sustained or suffered by any Proponent, prior or subsequent to, or by reason of the acceptance, or non -acceptance by the County of any proposal, or by reason of any delay in the acceptance of any proposal. The County shall not be liable for any cost of preparation or presentation of proposals, and all proposals and accompanying documents submitted by the Proponent become the property of the County and will not be returned. There will be no payment to Proponents for work related to, and materials supplied in the preparation, presentation and evaluation of any proposal, nor for the Contract negotiations whether they are successful or unsuccessful. 1.3 Designated Official For the purpose of this contract Mike Hoogstra, Manager of Procurement & Risk for the County is the "Designated Official" and shall perform the following functions: releasing, recording, and receiving proposals, recording and checking of submissions; answering queries from perspective proponents, considering extensions of time, reviewing proposals received, ruling on those not completing meeting requirements and coordinating the evaluation of the responses. 1.4 Questions / Inquiries All inquiries regarding this RFP shall be directed through the Bidding System online by clicking on the "Submit a Question" button for this bid opportunity. Questions submitted through the bidding system are directed to the Designated Official. The deadline for submitting questions is noted in Section 1.7. If during the period prior to submission of proposals, the County determines, in its sole and unfettered discretion, that part of the RFP requires formal amendment or clarification, written addenda to this RFP will be distributed to all registered Proponents. No clarification requests will be accepted by telephone, fax or in -person meeting. Responses to clarification requests will be provided to all interested parties. Inquiries must not be directed to other County employees or elected officials. Directing inquiries to other than the Designated Official may result in your submission being rejected. Page 25 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 1.5 Site Tour & Information Meeting A mandatory site tour is not required as part of this RFP. Proponents shall make themselves aware of the site in enough detail to ensure the assignment can accurately be scoped and bid upon. 1.6 Addenda The County, may at its discretion, amend or supplement the RFP documents by addendum at any time prior to the closing date. Changes to the RFP documents shall be made by addendum only. Such changes made by addendum shall be supplementary to and form an integral part of the RFP documents and should be allowed for in arriving at the total cost. The County will make every effort to issue all addenda no later than three (3) days prior to the closing date. Proponents shall acknowledge receipt of any addenda through the Bidding System by checking a box for each addendum and any applicable attachment. It is the sole responsibility of the Proponent to have received all Addenda that are issued. Proponents should check online at https://eigincounty.bidsandtenders.ca/Module/Tenders/en prior to submitting their proposal and up until the RFP closing time and date in the event additional addenda are issued. If a Proponent submits their proposal prior to the RFP closing time and date and an addendum has been issued, the Bidding System shall WITHDRAW the proposal submission and the bid status will change to an INCOMPLETE STATUS and Withdraw the proposal. The Proponent can view this status change in the "MY BIDS" section of the Bidding System. The Proponent is solely responsible to: • make any required adjustments to their proposal; and • acknowledge the addenda; and • Ensure the re -submitted proposal is RECEIVED by the Bidding System no later than the stated RFP closing time and date. The Proponent shall not rely on any information or instructions from the County or a County Representative except the RFP Documents and any addenda issued pursuant to this section. 1.7 RFP Schedule The RFP process will be governed according to the following schedule. Although every attempt will be made to meet all dates, the County reserves the right to modify or alter any or all dates at its sole discretion by notifying all Proponents through the bidding system. Issue RFP: August 8, 2024 Last Date for Questions: August 22, 2024 RFP Close: August 29, 2024 Interviews/Presentations: If required, TBD Award of Contract: September 24, 2024* *Dates noted above are an approximation only and are subject to change. Page 26 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 1.8 Proponent Communications Each Proponent is solely responsible to ensure that all contact information for the Proponent is accurate and updated at all times during the RFP process. Proponents may update or revise their contact information in their Bidding System Vendor account. All correspondence from the County to a Proponent will be issued through the Bidding System. 1.9 Proponent Investigations Each Proponent is solely responsible, at its own cost and expense, to carry out its own independent research, due diligence or to perform any other investigations, including seeking independent advice, considered necessary by the Proponent to satisfy itself as to all existing conditions affecting the Proposal for this RFP. The Proponents' obligations set out in this RFP apply irrespective of any background information provided by the County or information contained in the RFP Documents or in responses to questions. The County does not represent or warrant the accuracy or completeness of any information set out in the RFP Documents or made available to Proponents. The Proponents shall make such independent assessments as they consider necessary to verify and confirm the accuracy and completeness of all such information as any use of or reliance by Proponents an any and all such information shall be at the Proponent's sole risk and without recourse against the County. 1.10 Notice of No Response If you are unable, or do not wish to provide a proposal, please complete a notice of no response form in the bidding system. It is important to the County to receive a reply from all Proponents. Page 27 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 SECTION 2.0 - TERMS OF REFERENCE 2.1 Introduction This engineering services project is for the detailed design, contract document preparation, inspection and contract administration services required for the rehabilitation of eight (8) critical slopes along Glen Erie Line (County Road 42) between Plank Road and Elgin County Road 55 in the Municipality of Bayham in the County of Elgin. It is the intent of the County to secure an Engineering firm who will be the County's prime Consultant for this project. The Consultant and subsequent subconsultants will possess the requisite technical skills to manage and address the tasks described herein and will be required to work directly with County staff, the public and other agencies in a professional manner. 2.2 Project Background Glen Erie Line was transferred from the Municipality of Bayham to the County of Elgin in 2006 and was last rehabilitated in 2012. It is 6.96km in length and classified as a rural collector roadway with an AADT of 522. The County of Elgin retained Englobe in 2023 to complete a Visual Slope Inspection Report, Excess Soil Characterization Report (O.Reg. 406/19), Pavement Design Report and Geotechnical Engineering Report in preparation for this RFP. The County intends to Cold -in -Place Recycled Expanded Asphalt Mix (CIREAM) and hot mix pave this stretch of road in 2026 and is therefore seeking a consultant to complete all underground, slope stabilization and roadside safety improvements prior to that paving contract. 2.3 Consultants Scope of Services The scope of work is to provide complete project engineering, reporting, detailed design, tender preparation, inspection and contract administration services. The project will also include the review of existing road crossing culverts at each slope location and design replacement and/or extension solutions. The County of Elgin has completed a thorough geotechnical study with rehabilitation design recommendations to be incorporated into the design. The County has also completed a legal survey of the road property, a civil survey of the project area and has LIDAR imagery available to be utilized by the Consultant. The Consultant shall review these reports and provide best practices to incorporate them into the project. Page 28 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 The Scope of Services are as follows: • Review all existing materials and conduct a data gap analysis where information is missing and propose means to fill information gaps as required to complete design • Complete subsurface utility engineering (SUE) • Review existing road crossing culverts to determine existing conditions and proposed replacements as part of the assignment. Wherever possible, trenchless solutions should be considered to reduce project costs. o This shall include, but may not be limited to complete hydraulic analysis for each cross culvert to confirm existing storm capacity — replacements shall be based upon best practices as recommended by the Consultant and existing conditions o Address stream bank erosion as referenced in the Englobe Slope Stability Assessment • Apply to Long Point Conservation Authority under O.Reg. 41/24 including applicable reporting requirements • Apply to Department of Fisheries and Oceans Canada (DFO) as required • Provide roadside drainage and stormwater management recommendations with respect to the County's CLI-ECA o Design of Stormwater system shall be per Design Criteria for Sanitary Sewers, Storm Sewers and Forcemains for Alterations Authorized under an ECA — v.2.0 — May 31, 2023 • Ensure roadway designed to 100km/h design speed per TAC —review horizontal and vertical curves — posted 80km/h speed limit o Balancing of cut/fills to minimize excess material generation encouraged • Develop typical cross -sections as data allows o Survey as required to develop fulsome IFT package (please review all existing survey and LIDAR information) o Minimum one cross-section per critical slope restoration • Determine new road property requirements based upon the recommended rehabilitated slope projections beyond existing road property limits. Create detailed drawings for each location identifying additional private property acquisition requirements for County staff to present to landowners. o The County of Elgin legal department will facilitate land acquisition — Consultant responsible for drafting R-Plan's through a retained OLS • Tree removal and preservation plan • Vegetative restoration plan to encourage long-term bank stability while being low to no maintenance • Prepare draft traffic control plan — full road closure is expected due to widening and schedule consolidation • Roadside safety improvements to current TAC and MTO standards o Including but not limited to: signage, Iinepainting, guiderail, etc. • Construction is proposed to be completed in 2025, with road surface rehabilitation proposed in 2026 under a separate project. E Page 29 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 o Where restoration efforts or excavation is required, the pavement design report shall be utilized The purpose of this Contract is therefore to complete all underground works, slope stability improvements and roadside safety enhancements prior to 2026 asphalt restoration The submitted project schedule shall include any and all required pre -engineering investigations, design work, drawings, tender, applicable permits and approvals throughout 2024 and early 2025. Construction is proposed to be completed during 2025. Therefore, engineering services under this contract will extend over a 2-year period. Glen Erie Line (County Road 42) will be closed during construction in 2025 and a signed detour route will be designed by the Consultant, in accordance with OTM Book 7 with approval by the County of Elgin. During the construction phase of the project, the Consultant shall provide construction inspection and contract administration services and act on behalf of the County to be the direct contact person for all project inquiries. The Consultant shall determine which activities require full-time inspection and which activities require part-time inspection. The Consultant shall retain all sub - consultants required to complete the project including geotechnical subconsultants for quality assurance. During the course of the assignment, the Consultant will be required to monitor and report monthly on changes between the estimated and actual number of staff hours required to complete the assignment. All drawings are to be prepared in a digital format using AutoCAD Civil3D version 2018 or later. All documentation is to be as per the specifications of the Accessibility for Ontarians with Disabilities Act. Appropriate requirements of the Municipal Engineers Association Municipal Class Environmental Assessment (February 2024) must be followed. This is assumed to be an exempt project. The Proponent shall address all tasks and include the cost for all sub -consultants noted in the Terms of Reference. The Consultant shall not transfer task(s) or cost of task(s), to the County or act as a coordinator between the County and any sub -consultant or delete tasks in the RFP. The upset limit shall be inclusive of all required tasks and sub -consultants identified in these Terms of Reference. 2.4 General Design Requirements a) Conduct a project initiation meeting with the Project Team. b) A topographic survey has been completed in UTM 17N NAD83 CSRS v6-2010, for the work area, and is included in the RFP package — supplementary survey may be required as the proponent requires. 10 Page 30 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 c) Investigating, and confirming the present location(s) of all utilities potentially impacted by the project. Coordinating with the utility companies any possible utility stake outs and/or relocation as required. Locations of existing utilities to be collected to confirm the topographic survey's accuracy and to be displayed on design drawings. d) The Consultant will be required to liaise with and attend a reasonable number of meetings with the appropriate authorities, including but not limited to: The County of Elgin, Municipality of Bayham, Long Point Region Conservation Authority, utility providers (as noted above), and other regulatory agencies, as required, to obtain their input and requirements for the project. For consistency among Proponents, the Consultant shall allow for a minimum of three (3) project team meetings (including the initiation meeting) at the County Administration Building (450 Sunset Drive, St. Thomas, ON). e) Review all the available documents and investigate the existing conditions. Conduct a site investigation to assess the site -specific requirements. Site investigation shall include assessment for road reconstruction requirements, environmental protection requirements and the traffic control requirements during construction. f) Undertake field survey work required for: o Estimation of quantities o Assessment of vegetative and underground features h) Prepare detailed design drawings for construction. Cross sections as required. Incorporate comments raised by the County, agencies and the Public, where appropriate. Design drawings to be submitted to the County in a timely fashion for review and comment. i) Submit application(s), plans, supporting documentation for any agency/authority approval, as required. Attend meetings at the offices of the agencies to discuss the design and provide explanations for the purpose of furthering the application towards approval. Application fees will be paid by the County. j) Prepare contract documents (Special Provisions and Form of Tender) for the project including tender quantities, material lists, specifications and special provisions. The County's Standard Tender documents will be used for this project. Including a detailed itemized construction cost estimate. k) Provide a complete set of drawings in PDF and AutoCAD Civil3D digital formats and a digital copy of tender documents in Microsoft Word and/or Microsoft Excel format and one form of tender in Excel Format. 1) The Consultant shall provide the County's Project Manager with a monthly financial report to accompany invoices, indicating the status of the project with early identification of any potential financial issues. 11 Page 31 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 m) The Consultant shall acknowledge that any expenditure beyond the upset limit will require appropriate written approval. 2.5 Reporting Schedule The reporting schedule will be as follows: 50% drawing submission including completed base plans, road alignment. 100% drawing submission including all detail plans, removals, traffic plans, etc. Preliminary form of tender and special provisions to be included with the 100% submission. Final submission to include stamped tender ready plans, specifications, form of tender and a detailed construction cost estimate. 2.6 Project Schedule The anticipated project schedule will be as follows: ➢ Kickoff Meeting October 2024 ➢ Design Concept Review December 2024 ➢ 100% Design Submission & Construction Estimate January 2025 ➢ Tender Ready February 2025 ➢ Construction On or before April 2025 2.7 Deliverables The deliverables for the project are summarized below: ➢ Preliminary and detailed design plans as noted in the Reporting Schedule; ➢ Reports, memos, communications, etc., as may be required during the course of this assignment; ➢ Approvals and permits from all external agencies for all construction to proceed; ➢ PDF and CAD format drawings and a digital copy of tender documents and form of tender. ➢ Monthly construction meeting agendas /minutes and progress payment certificates. 2.8 Information Provided by the County The County will supply the following items: ➢ Access to all available plans and reports (if available); ➢ Standard template for use in preparing specifications and form of tender; ➢ General direction to the Consultant in completing the services and granting of approvals as necessary in a timely fashion; ➢ Review of information and plans prepared by the Consultant and comment in a timely fashion; 12 Page 32 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 ➢ Other documentation as available. 2.9 Additional Documents, Reports, Attachments Please refer to Appendix B for all additional documents, reports and attachments relating to this Request for Proposal. 13 Page 33 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 SECTION 3.0 - PROPOSAL REQUIREMENTS 3.1 Proposal Submissions Y III IIII'° S S �IIII III IIISSIII IY S I1% , shall be received by the Bidding System. The Proposal Submission shall comprise of two (2) separate proposal submission files as detailed in section 3.2 Hardcopy submissions not permitted. This RFP is a two -stage submission and requires that pricing be included separately as Part 2. Any submissions which contain pricing information in the Technical Proposal (Part 1) will be rendered informal and will be disqualified. All information related to fees/pricing must be submitted in Part 2 only. Failure to include the submission requirements may result in your proposal being disqualified. 3.2 Proposal Submission Requirements — Technical Proposal (Part 11 Proponents shall upload a PDF Proposal Submission to the Bidding System. The submission shall be no longer than fifteen (15) single sided pages (Arial 12 font or equivalent), excluding the Curricula Vitae. The submission should include all of the information listed in this Technical Proposal Requirements section. Each response to a request should clearly identify the section of this RFP to which it is responding (by number and heading). The Proponent should provide information of sufficient scope and depth to demonstrate the ability of the Proponent to deliver the services described in this RFP. Information submitted is subject to verification, and further pertinent information may be obtained from references. The proposal submissions must include at a minimum the following information and shall be submitted in the same sequence in order to be considered responsive. a) Section A: Overview A narrative demonstrating the firm's understanding of the full scope of services, reasons why the Proponent is interested in taking on this project and its familiarity with the County. b) Section B: Work Program Provide a detailed project work plan summarizing the approach and methodology for the specific tasks proposed. The work plan shall include resources necessary to meet the project objectives and shall indicate the tools and techniques that will be used to ensure the project remains on budget and on schedule. The Proponent shall identify issues and risks associated with the project, including deviations to the project plan and how they would handle and manage the risks through the course of the project. 14 Page 34 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 The work plan is subject to review and must be agreed upon by the County prior to final award, and commencement of the assignment. c) Section C: Project Team — Own Personnel Identify the Project Team proposed for the assignment. For each member of the Project Team, confirm if the individual is a full-time, permanent employee of the Proponent and the estimated number of hours allocated to accomplish each task by staff person in a detailed time -task matrix. Provide a complete company profile including the resumes and relevant experience (while employed by the proponent) of the proposed project manager. Provide confirmation that the individuals that will serve as the key personnel for the duration of the project assignment are available to work on this project. Provide prime consultant contact info for the Project Manager last two completed projects. d) Section D: Project Team — Specialist Consultants Identify the other members of the Project Team proposed for the assignment. For each member of the Project Team, identify specific role/specialty, the individual responsible, and their specific experience as it pertains to this assignment. Describe the organization of the Project Team. Demonstrate the experience and capability of the members of the Project Team. Provide resumes for all members of the project team clearly indicating that the personnel have experience in the provision of the Scope of Services; identification of the personnel's education qualifications, professional affiliations, years of experience in the field, and the number of years with the firm. It is important that your Project Team show a proven track record in designing and detailing similar facilities and show foresight in resolving problems before construction starts. Provide confirmation that the individuals that will serve as the key personnel for the duration of the project assignment are available to immediately commence on this project. e) Section E: Project Schedule Provide a comprehensive project timeline / schedule in the form of a Gantt chart (or equal) which identifies the proposed scheduling of all major project tasks as identified in the Terms of Reference including scheduling of all milestones and any scheduling dependency relationships between activities, tasks and/or phases of the project. Indicate any possible areas that have flexibility to provide time and cost savings. f) Section F: Client References Provide at least three (3) references the County may contact. References should be from sources of similar project experience relevant to the requirements of this project and include projects where various timelines and schedules were managed simultaneously and the timeline and budget were met to deliver a successful project. Where the budget and timeline were not met, include details regarding the challenges faced and the workarounds utilized in order to complete the project. 15 Page 35 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 3.3 Financial Submission Requirements - Financial Proposal (Part 2) Proponents are required to complete the electronic Pricing Forms in the Bidding System. The total cost including disbursements and miscellaneous costs for the work proposed shall be considered in the upset limit. Fees & expenses shall not include contingencies or HST. The proposal must clearly state which services are not included in your financial pricing submission. Part 2 will only be unsealed if Technical Proposal (Part 1) scores a minimum of 56 points out of a possible 80 points (70%) by the evaluation team. 3.4 Evaluation Process This is a multi -stage evaluation process that considers both the qualifications of the Proponent and price. Phase I: Technical Proposal Phase I of this RFP requires that vendors respond to the Technical Proposal Requirements listed in section 3.2. During this phase of the evaluation process, submissions will be reviewed and evaluated by an evaluation committee through a consensus method based on the evaluation criteria set out in section 3.5. The disclosure of the allocated weightings for each category/criteria is provided to assist Proponents in preparing a submission that best meets the requirements of the County. Only submissions which score a minimum of 56 points out of a possible 80 points (70%) in Phase I will have met the established threshold and pass to Phase 11 and will be given further consideration for award. Phase II: Financial Proposal Only those Proponents who have met the established threshold will enter into Phase 11. If the Proponent does not meet the minimum criteria, they will not be considered for Phase II or any subsequent award. Pricing will be unsealed and will be calculated according to the example in section 3.6. Each proposal will be evaluated on its clarity and the demonstrated understanding of the Project requirements, the services proposed and timeframes, as well as the proponent's experience and the anticipated benefit to Elgin County. A short list of firms may be created for purposes of an interview or presentation, should this be required. Proponents may be contacted to explain or clarify their proposals; however, they will not be permitted to alter information as submitted. An Evaluation Committee will be established from members of the County or any others as deemed necessary. 8 Page 36 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 Proposals will be evaluated on the basis of all information provided by the Proponent. Each proposal will be reviewed to determine if the proposal is responsive to the submission requirements outlined in the RFP. Failure to comply with these requirements may deem the proposal non -responsive. Selection of a proposal will be based on (but not solely limited to) the following criteria and any other relevant information provided by the Proponent at the time of submission as well as any additional information provided during subsequent meetings with the Proponent. In recognition of the importance of the procedure by which a Proponent may be selected, the following criterion outlines the primary considerations to be used in the evaluation and consequent awarding of this project (not in any order). The County reserves the right to evaluate and rank each submission using criterion noted. Actual scores will be confidential. The County reserves the right to request confidential references for any of the proponent's projects listed, as well as any of the proponent's other projects, and factor the ratings from all references, whether completed or in progress. 3.5 Evaluation Criteria Submissions will be evaluated by an evaluation committee based on the following categories. The disclosure of the allocated weightings for each category is provided to assist in preparing a proposal that best meets the requirements of the County. By responding to this RFP, Proponents agree to accept the decision of the evaluation committee as final. Proposals will be evaluated based on the following weighted evaluation factors: Maximum Rated Criteria Weight Points PHASE 1 — TECHNICAL PROPOSAL Understanding of the Project 15 Understanding of the Project Goals, Objectives, Scope and Key Issues Methodology and Approach to Project Tasks, Deliverables and 20 Consultation Demonstrated Methodology and Approach to Completing Project Tasks and Deliverables Project Team and Experience 20 Project Manager, Experience and Qualifications Key Team Members and Sub Consultants (if any), Experience and Qualifications Firm Experience 15 Firms previous relevant experience Project Workplan (Time/Task Matrix) and Project Schedule 10 Proposed Project Workplan and Schedule and allocation of staff hours and appropriate resourcing 17 Page 37 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations igonCou int RFP No. 2024-P24 PHASE 2 — FINANCIAL PROPOSAL Fees / Pricing / Total Overall Cost 1 20 1 TOTAL CUMULATIVE POINTS 1 100 POINTS 3.6 Ratings The following ratings will be used to evaluate the technical portion of the RFP process. For consistency, the table below describes the characteristics attributable to particular scores between 0-10. 0 Unacceptable Did not submit information 1 Very Poor Information provided does not meet any requirements 2 Poor Barely meets some requirements, does not meet others. 3 Weak Minimally addresses some, but not all of the requirement of the scope. Lacking in critical areas 4 Below Addresses most of the requirements of the criteria to the minimum Average acceptable level. Lacking in some areas. Somewhat Addresses most, but not all, of the requirements of the criteria to the 5 Satisfactory minimum acceptable level. May be lacking in some areas that are not critical. 6 Satisfactory Adequately meets most of the requirements of the criteria. May be lackingin some areas that are not critical. 7 Good Meets all requirements of the criteria. 8 Very Good Somewhat exceeds the requirements of the criteria. 9 Excellent Exceeds the requirements of the criteria in ways that are beneficial. 10 Outstanding Proposal exceeds the requirements of the criteria in superlative ways / very desirable. The firms achieving the minimum score identified will be shortlisted and Phase 2 of the evaluation will be unsealed for consideration. The lowest cost proposed shall be awarded the full amount of points available for the fee portion of the evaluation. All higher proposals shall be awarded points, rounded to the closest full point for the cost portion of the evaluation by the following: 18 Page 38 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 Lowest Cost = Proposed Cost x Maximum Points = Total Cost Points. It should be emphasized that pricing/cost is only one of the factors being considered in determining the successful Proponent. In submitting a proposal, the Proponent acknowledges the County's right to accept other than the lowest priced proposal and expressly waives all rights for damages or redress as may exist in common law stemming from the County's decision to accept a proposal which is not the lowest price proposal, if it is deemed to be in the County's best interest to do so. All qualified proposal submissions will be reviewed and evaluated. Additional information may be requested if necessary. Only the proposal response and Curricula Vitae requested will be evaluated. Proponents must include all relevant information in the required page limit restriction identified in section 3.2. 3.7 Presentation and Interview The County may have the two highest scoring Proponents attend an interview to present the evaluation team with additional insight into the Proponent's ability to meet the requirements as requested in the RFP. The County reserves the right to interview more or fewer than two Proponents based on the scoring results. Note- If the County elects to interview short listed proponents, the proposed Project Manager is required to attend. The interviews would be conducted by the representatives of the Evaluation Committee via a virtual meeting. Senior staff members to be assigned to this project must attend the meeting. Presentations shall follow this general format: ➢ Introduction of Proponents Project Team (5 minutes) ➢ Proponent Presentation of the Proposal (15 minutes) ➢ Questions from Interview Committee (5 minutes) ➢ Questions from Proponents (5 minutes) The Proponents will be notified of the final format and exact date and time for interviews / presentations in advance. For the interview portion of the evaluation (if required), the County of Elgin will be using the rating criteria shown below and will evaluate each short-listed Proponent only. Interview Criteria and Weighting (Second Stage if required): Criteria Category Weighted Points Presentation 25 The score from the proposal evaluations and the Interview will be combined to determine an overall score. 19 Page 39 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 SECTION 4.0 - GENERAL CONDITIONS 4.1 Riahts of the Coun The County is not liable for any costs incurred by the Proponent in the preparation of their response to the RFP or selection interviews, if required. Furthermore, the County shall not be responsible for any liabilities, costs, expenses, loss or damage incurred, sustained or suffered by any Proponent, prior or subsequent to, or by reason of the acceptance, or non -acceptance by the County of any proposal or by reason of any delay in the award of the contract. The County reserves the right to accept any proposal, in whole or in part, that it feels most fully meets the selection criteria. Therefore, the lowest cost proposal, or any proposal may not necessarily be accepted. County staff shall evaluate all compliant proposals received by the closing time and make evaluations and recommendations for acceptance. The County reserves the right to request specific requirements not adequately covered in their initial submission and clarify information contained in the Request for Proposal. The County reserves the right to modify any and all requirements stated in the Request for Proposal at any time prior to the possible awarding of the contract. The County reserves the right to cancel this Request for Proposal should the project not be approved, without penalty or cost to the County. The County reserves the right to cancel this Request for Proposal at any time, without penalty or cost to the County. This Request for Proposal should not be considered a commitment by the County to enter into any contract. The County reserves the right to enter into negotiations with the selected Proponent. If these negotiations are not successfully concluded, the County reserves the right to begin negotiations with the next selected Proponent. Proposals shall remain open and subject to acceptance for a period of ninety (90) days from closing date. In the event of any disagreement between the County and the Proponent regarding the interpretation of the provisions of the Request for Proposal, the Director of Financial Services or an individual acting in that capacity, shall make the final determination as to interpretation. No proposal shall be accepted from any person or Proponent who, has a claim or has instituted a legal proceeding against the County or against whom the County has a claim or has instituted a legal proceeding, without the prior approval of County Council. This applies whether the legal proceeding is related or unrelated to the subject matter of this RFP. 20 Page 40 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 4.2 Conflict of Interest The Proponent declares that no person, firm or corporation with whom or which the Proponent has an interest, has any interest in this RFP or in the proposed contract for which this proposal is made. The Proponent further declares that no member of the Council of the County and no officer or employee of the County will become interested directly or indirectly as a contracting party, partner, shareholder, surety, or otherwise in or in the performance of the Contract or in the supplies, work or business to which it relates, or in any portion of the profits thereof, or in any of the money to be derived there from. Should the Proponent feel that a conflict of interest or potential conflict of interest exists; the Proponent must disclose this information to the County prior to the submission of a proposal. The County may, at its discretion, delay any evaluation or award until the matter is resolved to the County's satisfaction. The County may allow a conflict of interest or potential conflict of interest to exist if it is satisfied that there are adequate safeguards in place and if the County determines that it is in its best interests to do so. The County reserves the right to disqualify a proposal where the County believes a conflict of interest or potential conflict of interest exists. 4.3 Modified Proposals In the event that a preferred proposal does not entirely meet the requirements of the County, the County reserves the right to enter into negotiations with the selected Proponent, to arrive at a mutually satisfactory arrangement and to make any modifications to the proposal as are in the best interests of the County. 4.4 Disqualification of Proponents More than one Proposal from an individual firm, partnership, corporation or association under the same or different names will not be considered. A Proponent shall not discuss or communicate, directly or indirectly with any other Proponent, any information whatsoever regarding the preparation of its own Proposal or the Proposal of the other Proponent. Proponents shall prepare and submit Proposals independently and without any connection, knowledge, comparison of information or arrangement, direct or indirect with any other Proponent. Collusion between Proponents will be sufficient for rejection of any Proposals so affected. 4.5 Confidentiality The proposal must not be restricted by any statement, covering letter or alteration by the Proponent in respect of confidential or proprietary information. The County will treat all proposals as confidential. The County will comply with the Municipal Freedom of Information and Protection of Privacy Act, and its retention by-law pursuant to the Municipal Act, in respect of all proposals. All Public Reports approved by the Council of the County will become public information. 21 Page 41 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 4.6 Proposal Assignments The successful Proponent will not be permitted to assign or transfer any portion of the proposal as submitted or the subsequent agreement without prior written approval from the County. 4.7 Procurement Policy Submissions will be solicited, received, evaluated, accepted and processed in accordance with the County's Procurement Policy as amended from time to time. In submitting a proposal in response to this RFP, the Proponent agrees and acknowledges that it has read and will be bound by the terms and conditions of the County's Procurement Policy. The Procurement Policy can be viewed on the County's website, www.el�incount�.ca 4.8 Failure to Perform Failure to comply with all terms and conditions of this proposal, and failure to supply all documentation, as required herein, shall be just cause for cancellation of the award. The County shall then have the right to award this contract to any other Proponent or to re -issue this RFP. 4.9 Award and Agreement The Proponent that fully meets the requirements and scores the highest based on the evaluation criteria, will be recommended for award. Once the award is made and approved by the County or County Council, the report recommending such award including the total cost of the awarded project shall be a matter of public record, unless otherwise determined by Council. A written agreement, prepared by the County shall be executed by the County and the successful Consultant. The complete proposal package submitted by the successful proponent, together with the entire Request for Proposal documents prepared by the County of Elgin, shall form part of the Agreement (see attached sample of agreement in Appendix A). 4.10 Insurance Requirements Any agreement resulting from this RFP will contain the following insurance requirements: a) Comprehensive general liability insurance including bodily injury, property damage liability, personal injury liability, completed operations liability, blanket contractual liability, non -owned automobile and shall contain a severability of interest and cross liability clause to a limit of no less than five million ($5,000,000) dollars in respect to any one occurrence. The above -mentioned policy shall be endorsed to include the County of Elgin as an Additional Insured. b) Professional Liability insurance covering all activities as described in the Proponent's proposal to a limit of no less than two million ($2,000,000) per claim and in the aggregate. Such insurance shall provide coverage for errors and omissions made by the professional in the rendering of, or failure to render, professional services in connection with the Agreement. 22 Page 42 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 Upon completion of the work the policy shall remain in force for twelve (12) months. The Proponent must confirm that any property damage, personal injury or bodily injury resulting from an error or omission is considered an insurable loss whether coverage is under the Comprehensive General Liability Policy or the Professional Liability Policy (Errors & Omissions). c) Standard OAP 1 Automobile liability policy in the amount of two million ($2,000,000) dollars. d) The aforementioned policies of insurance shall contain or shall be subject to the following terms and conditions: ➢ be written with an insurer licensed to do business in Ontario; ➢ be non-contributing with, and will apply only as primary and not excess to any other insurance or self-insurance available to Elgin County; ➢ contain an undertaking by the insurer to notify the County in writing not less than sixty (60) days before any material change in risk or cancellation of coverage. ➢ any deductible amounts shall be borne by the Proponent. ➢ Prior to the execution of the Agreement and within fifteen (15) business days of the placement, renewal, amendment, or extension of all or any part of the insurance, the Proponent shall promptly provide Elgin County with confirmation of coverage insurance and, if required, a certified true copy(s) of the policy(s) certified by an authorized representative of the insurer together with copies of any amending endorsements applicable to the Agreement. 4.11 Indemnification The successful Proponent shall indemnify and hold harmless the County of Elgin, its officers, County Council, Employees and volunteers from and against any liabilities, claims, expenses, demands, loss, cost, damages, suits or proceedings by whomsoever made, directly or indirectly arising directly or indirectly by reason of a requirements of this agreement save and except for damage caused by the negligence of the County or their employees. 4.12 WSIB Requirements The successful Proponent shall furnish a WSIB Clearance Certificate rp for to commencement of work and agrees to maintain their WSIB account in good standing throughout the contract period. If the successful Proponent is a self-employed individual, partner or executive officer who does not pay WSIB premium and is recognized by WSIB as an "independent operator" a letter from WSIB acknowledging independent contractor status and confirming that WSIB coverage is not required must be provided to the County of Elgin prior to commencement of work. 23 Page 43 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 4.13 Compliance with the Accessibility for Ontario with Disabilities Act 2005 The Proponent shall ensure that all its employees and agents receive training regarding the requirements as outlined in the Integrated Accessibility Standards Regulation (Ontario Regulation 191/11) as well as the Ontario Human Rights Code. The Proponent is responsible to ensure that all of its employees, volunteers and others for which the Proponent is responsible are adequately trained. In accordance with the Accessibility for Ontarians with Disabilities Act, 20051ntegrated Accessibility Standards Regulation (Ontario Regulation 191111), the County requires content created for the municipality that is to be posted on our website to be provided in a format which is compliant with WCAG 2.0 Level AA requirements. As required under Section 14 of the regulation, any content published on our website after January 1, 2012 needs to be compliant with the WCAG requirements by the timelines set out in the Regulation. It is the successful Proponent's responsibility to produce the required documents in an accessible format 4.14 Disqualification The County may, in its sole discretion, disqualify a proposal or cancel its decision to make an award under this RFP, at any time prior to the execution of the Agreement by the County, if, ➢ the Proponent fails to cooperate in any attempt by the County to verify any information provided by the Proponent in its proposal; ➢ the Proponent contravenes one proposal per Person or Entity; ➢ the Proponent fails to comply with the laws of Ontario or of Canada, as applicable; ➢ the Proposal contains false or misleading information; ➢ the Proposal, in the opinion of the County, reveals a material conflict of interest; ➢ the Proponent misrepresents any information contained in its proposal. 4.15 Record and Reputation Without limiting or restricting any other right or privilege of the County and regardless of whether or not a proposal or a Proponent otherwise satisfies the requirements of this RFP, the County may disqualify any proposal from any Proponent, where; ➢ In the opinion of the County Solicitor or the Purchasing Coordinator for the County, the commercial relationship between the Corporation of the County of Elgin and the Proponent has been impaired by the prior and/or current act(s) or omission(s) of each Proponent, including but not limited to: a) Litigation with the County; b) The failure of the Proponent to pay, in full, all outstanding accounts due to the County by the Proponent after the County has made demand for payment; c) The refusal to follow reasonable directions of the County or to cure a default under a contract with the County as and when required by the County or it's representatives; 24 Page 44 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 d) The Proponent has previously refused to enter into an Agreement with the County after the Proponent's proposal was accepted by the County; e) The Proponent has previously refused to perform or to complete performance of contracted work with the County after the Proponent was awarded the contract; f) Act(s) or omission(s) of the Proponent has resulted in a claim by the County under a bid bond, a performance bond, a warranty bond or any other security required to be submitted by the Proponent on an RFP within the previous five years. ➢ In the opinion of County Council or the Chief Administrative Officer, or their designate, there are reasonable grounds to believe that it would not be in the best interests of the County to enter into an Agreement with the Proponent, for reasons including but not limited to the conviction or finding of liability of or against the Proponent or its officers or directors and any associated entities under any taxation legislation in Canada, any criminal or civil law relating to fraud, theft, extortion, threatening, influence peddling and fraudulent misrepresentation, the Environmental Protection Act or corresponding legislation in other jurisdictions, any law regarding occupational health or safety or the Securities Act or related legislation. 4.16 Proponent's Costs The Proponent shall bear all costs and expenses incurred by the Proponent relating to any aspect of its participation in this RFP process, including all costs and expenses related to the Proponent's involvement in; ➢ the preparation, presentation and submission of its proposal; ➢ the Proponent's attendance at the Proponent's meeting; ➢ due diligence and information gathering processes; ➢ site visits and interviews; ➢ preparation of responses to questions or requests for clarification from the County; ➢ preparation of the Proponent's own questions during the clarification process; and, ➢ agreement discussions. The County is not liable to pay such costs and expenses or to reimburse or compensate a Proponent under any circumstances, regardless of the conduct or outcome of the RFP Process, including the rejection of all proposals or the cancellation of the RFP, and including any negligence of the County in the conduct of the RFP process. 4.17 Legal Matters and Rights of the County This RFP is not an offer to enter into either a bidding contract (often referred to as "Contract A") or a contract to carry out the project (often referred to as "Contract B"). Neither this RFP nor the submission of a proposal by a Proponent shall create any contractual rights or obligations whatsoever on either the Proponent or the County. The County may at its sole discretion change or discontinue this RFP process at any time whatsoever. The County may in its sole discretion enter into negotiations with any person, whether or not that person is a Proponent or a Short -Listed Proponent with respect to the work that is the subject of this RFP. 25 Page 45 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 The County may at its sole discretion decline to evaluate any proposal that in the County's opinion is incomplete, obscure or does not contain sufficient information to carry out a reasonable evaluation. Without limiting the generality of the RFP, the County may at its sole discretion and at any time during the RFP process; ➢ reject any or all of the Proposals; ➢ accept any Proposal; ➢ if only one Proposal is received, elect to accept or reject it; ➢ elect not to proceed with the RFP; ➢ alter the timetable, the RFP process or any other aspect of this RFP; and ➢ cancel this RFP and subsequently advertise or call for new Proposals for the subject matter of this RFP. In addition to and notwithstanding any other term of this RFP, the County shall not be liable for any damages resulting from any claim or cause of action, whether based upon an action or claim in contract, warranty, equity negligence, intended conduct or otherwise, including any action or claim arising from the acts or omissions, negligent or otherwise of the County and including any claim for direct, indirect or consequential damages, including but not limited to damages for loss of profit, loss of reputation, injury to property and bodily injury that results from the Proponents' participation in the RFP process, including but not limited to; ➢ the disclosure of a Proponent's confidential information; ➢ the costs of preparation of a Proponents Proposal, whether it is accepted, disqualified or rejected; ➢ any delays, or any costs associated with such delays, in the RFP process; ➢ any errors in any information supplied by the County to the Proponents; ➢ the cancellation of the RFP; and ➢ the award of the contract to a Proponent other than the Proponent recommended by the Proposal Review Committee. 4.18 Human Rights, Harassment and Occupational Health and Safety The successful Proponent shall be required to comply with the County's policies regarding Human Rights, Harassment in the Workplace and Occupational Health and Safety as well as all Provincial and Federal laws, regulations and guidelines regarding Human Rights, Harassment in the Workplace and Occupational Health and Safety. 4.19 Covid-19 Pandemic The successful Proponent shall comply with current COVID health and safety measures in place during the term of this contract. Page 46 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 4.20 Clarification The County may require the Proponent to clarify the contents of its proposal, including by the submission of supplementary documentation, or seek a Proponent's acknowledgement of the County's interpretation of the Proponent's proposal. The County is not obliged to seek clarification of any aspect of a proposal. 4.21 Supplementary Information The County may, in its sole discretion, request any supplementary information whatsoever from a Proponent after the submission deadline including information that the Proponent could or should have submitted in its proposal prior to the submission deadline. The County is not obliged to request supplementary information from a Proponent. 4.22 Default / Non -Performance The County will reserve the right to determine "non-performance" or "poor quality" of service and further reserves the right to cancel any or all of this contract at any time should the Proponent's performance not meet the terms and conditions of the RFP upon 30 days written notification to the Proponent. "Non-performance" shall mean the failure to meet the complete terms and conditions of this Contract including, but not limited to, the response time. In the event of such cancellation, the County retains the right to claim damages as a result of such default. If the County terminates the Contract, it is entitled to: a) withhold any further payment to the Proponent until the completion of the work and the expiry of all obligations under the Contract; and b) recover from the Proponent any loss, damage and expense incurred by the County by reason of the default (which may be deducted from any monies due or becoming due to the Proponent). 27 Page 47 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonC ou int RFP No. 2024-P24 APPENDIX A - SAMPLE AGREEMENT THIS AGREEMENT made effective this XXXX day of XXXXXXX, 2024. BETWEEN: -AND- CORPORATION OF THE COUNTY OF ELGIN (hereinafter called "County") (hereinafter called "Consultant") OF THE FIRST PART OF THE SECOND PART WHEREAS on <Insert Date>, the County issued Request for Proposal No. 2024-P24 and Addendum No. <X> dated <Insert Date> for Engineering Services — Glen Erie Line Slope Rehabilitations for the County of Elgin (the "RFP"); AND WHEREAS on <Insert Date> the Consultant submitted a proposal in response to the RFP (the "proposal"); AND WHEREAS the County wishes to enter into an agreement with the Consultant for the services, as more particularly described in the RFP Terms of Reference, attached hereto as Schedule A forming part of this Agreement (the "Services"); NOW THEREFORE, in consideration of the sum of ONE DOLLAR ($1.00) now paid by the Consultant to the County and performance of the promises, obligations and covenants herein contained, the receipt and sufficiency of which consideration is hereby irrevocably acknowledged, the Parties hereto covenant and agree as follows: ARTICLE 1 The Consultant shall provide the Services set forth in Schedule "1" hereto, including but not limited to satisfaction of all qualifications and requirements as set forth therein; provided that, if there should be any conflict between the text of this Agreement and the provisions of the said Schedule 1 ", the text of this Agreement shall prevail. ORTIM F 7 The County covenants with the Consultant that the Consultant, having in all respects complied with the provisions of this Agreement, will be paid for and in respect of all the work, at the quoted prices or lump sum amount as detailed in Schedule <#>. 28 Page 48 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 ARTICLE 3 The Term of this Agreement is deemed to commence on or about <Insert Date> and expire on <Insert Date>. ARTICLE 4 A copy of each of the Terms of Reference (as Schedule 1) and Addendum No. 1 (as Schedule 2) are hereto annexed and together with the Consultant Proposal, General Conditions, Proposal Requirements and Information for Proponents relating to the work contemplated herein, even though not attached, all as listed in the RFP document, form part of and are deemed to be incorporated into this Agreement. ARTICLE 5 In case of any inconsistency or conflict between the provisions of this Agreement and the Terms of Reference or General Conditions or RFP or any other document or writing, the provisions of such documents shall take precedence and govern in the following order, namely: a) Agreement; b) Addenda; c) Terms of Reference; d) Consultant Proposal; e) General Conditions; f) Proposal Requirements; g) Information to Proponents. ARTICLE 6 Either Party may terminate this Agreement at any time, without notice or creation of any right to compensation or damages, for just cause, which shall include, without limitation, dishonesty, fraud, willful deceit or failure to properly fulfill the obligations hereunder where such failure is not remedied within ten (10) days after notice of same is given. Notwithstanding that set forth immediately above, either Party hereto may terminate this Agreement, for convenience and without creating any right to compensation or damages, upon giving at least ninety (90) days written notice to the other Party. ARTICLE 7 The Consultant shall indemnify and save harmless the County, including it elected officials, officers, employees and agents and further including their respective heirs, executors, administrators, and assigns (hereinafter collectively the "Releasees") from and against any and all claims of any nature, actions, causes of action, losses, expenses, fines, costs (including legal costs as between a solicitor and his or her own client), interest, or damages of every nature and kind whatsoever as arising from the negligence, errors, omissions, fraud, or willful misconduct of the Consultant, including its officers, employees, servants, agents, and consultants or sub- 29 Page 49 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonC ou int RFP No. 2024-P24 consultants, or any one or combination of them, as attributable or connected with the performance, non-performance, or purported performance by the Consultant of any promise, obligation, or covenant as contemplated by this Agreement, save and except to the extent that same is attributable to or caused by the negligence of the County, its officers, employees, servants, agents, or consultants or sub -consultants, or any one or combination of them. Furthermore, this indemnity shall survive the expiration or termination of this Agreement and continue thereafter in full force and effect. ARTICLE 8 This Agreement together with its Schedule constitutes the entire understanding between the Parties. Any change, addition to, or waiver of the terms hereof must be specifically agreed upon, in writing, and signed by both Parties. Failure on the part of either Party to insist upon the strict observance of any of the terms and/or conditions herein shall not operate as a waiver of such Party's right to require the future observance of any such terms or conditions. ARTICLE 9 The Consultant declares that it has either investigated for itself the character of the work and all local conditions that might affect the proposal or acceptance of the work, or that not having so investigated, it is willing to assume and does hereby assume all risk of conditions arising or developing in the course of the work which might or could make the work, or any items thereof, more expensive in character or more onerous to fulfill, than was contemplated or known when the proposal was made of the Contract signed. The Consultant also declares that it did not and does not rely upon information furnished by any methods whatsoever, by the County or its officers or employees, being aware that any information from such sources was and is approximate and speculative only, and was not in any manner warranted or guaranteed by the County. ARTICLE 10 Where any notice, direction or other communication is required to be or may be given or made by one of the parties hereto to the other, it shall be deemed sufficiently given or made if mailed or delivered in writing to such party at the following addresses: COUNTY: Corporation of the County of Elgin 450 Sunset Drive St. Thomas, ON N5R 5V1 CONSULTANT: Either Party may from time to time change its address for service by notice to the other Party as previously set out. 30 Page 50 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 For the purposes immediately set forth above, Notices which are served in the manner as set out above shall be deemed sufficiently given for all purposes of this Agreement, in the case of those personally served directly upon the Party to be deemed to have been completed upon the date of service, and in the case of registered mail, on the third postal delivery day following the mailing of the Notice. Should normal service of mail be interrupted by strikes, slowdown or other cause, then the Party sending the Notice shall use any similar service which is not been so interrupted in order to secure prompt receipt of the Notice and for purposes of this Agreement such service shall be deemed to be personal service. ARTICLE 11 This Agreement shall not be assigned, in whole or in part, by either Party hereto without the prior written consent of the other Party. ARTICLE 12 This Agreement shall be construed and interpreted in accordance with the laws of the Province of Ontario and, when applicable, the Dominion of Canada. ARTICLE 13 All obligations under this Agreement shall be considered a separate covenant and any declaration of invalidity of any such covenant shall not invalidate any other such covenant. ARTICLE 14 The Contract shall apply to and be binding on the parties hereto, their heirs, executors, successors, administrators, and assigns jointly and severally. (Balance of Page Left Blank Intentionally) 31 Page 51 of 232 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 ARTICLE 15 This Agreement may be executed in several counterparts, each of which, when so executed, shall constitute but one and the same document. This Agreement may also be signed in paper form, by facsimile signature or by electronic signature in accordance with section 11 of the Electronic Commerce Act, 2000 (Ontario). It may also be signed, whether or not in counterpart, scanned to Adobe® Portable Document Format (PDF) and delivered by way of electronic mail. IN WITNESS WHEREOF the Parties hereto have hereunto set their hands and seals on the day and at the location indicated below or otherwise caused their corporate seals to be affixed, attested by the signature of their proper officers, as the case may be. Date: Location Date: Location Corporation of the County of Elgin Per: Name: Ed Ketchabaw Position: Warden Per: Name: Blaine Parkin Position: Chief Administrative Officer / Clerk We have the authority to bind the Corporation III IIY S III "'III'""'C 0 Iq S U III I I MXV l II > Per: Name: _ Position: I have the authority to bind the Corporation Page 52 of 232 32 Attachment 1 Engineering Services — Glen Erie Line Slope Rehabilitations gonCou int RFP No. 2024-P24 APPENDIX B - ADDITIONAL DOCUMENTS ➢ Document 131 — Geotechnical Engineering Report — Slope Stability Assessment (May 21, 2024) - Englobe ➢ Document B2 — Plan of Survey (July 21, 2005) — AGM ➢ Document B3 — Excess Soil Characterization Report (March 27, 2023) — Englobe ➢ Document B4 — Geotechnical and Pavement Investigation (July 26, 2023) — Englobe ➢ Document B5 — Visual Slope Inspection Report (July 27, 2023) — Englobe ➢ Document B6 — Glen Erie Line Culverts (2023 Update) ➢ CAD Files (3) 33 Page 53 of 232 Attachment 1 Addendum No. 1 Request for Proposal No. 2024-P24 Engineering Services for Glen Erie Line Slope Rehabilitations This addendum forms part of the RFP documents and is to be read, interpreted and coordinated with all other parts of the Request for Proposal. The following questions have been received by the County; the County's response follows each question. Question 1: Can the County confirm the presence of underground infrastructure (sanitary sewer, storm sewer, water distribution mains/services)? Answer 1: Refer to the base CAD file posted. The Municipality of Bayham has further clarified water services from Plank Road. A 2" PVC water line extends along the north and south side of Glen Erie Line (shown on base survey plan) and services 55094, 55187 and 55253 Glen Erie Line as shown in the picture below. Intermittent stormwater infrastructure is shown on the base survey plan owned by the County of Elgin. There is no sanitary servicing on Glen Erie Line. The Consultant will be responsible to obtain information for all other utilities. Page 54 of 232 Attachment 1 Addendum No. 1 RFP No. 2024-P24 Question 2: Can the County confirm what level of Subsurface Utility Engineering is required? Answer 2: The County of Elgin would expect SUE Quality Level C given information included on the base plan and further refined by the Consultant. Question 3: Can the County confirm if construction inspection and contract administration requirements include the roadway rehabilitation work scheduled for 2026? Answer 3: No, CIREAM and hot mix paving in 2026 will be a separate contract. Question 4: For the sake of fair and equal bidding, can the County identify an assumed number of hours for construction inspection and contract administration? Answer 4: The Consultant shall assume 1,000 inspection hours based on 10 hour working days and 100 working days. Contract Administration shall be a lump sum bid item based on the same. End of Addendum No. 1 Addendum Issued: August 14, 2024 Total Pages: Two (2) Regards, Mike Hoogstra, CPPB I Manager of Procurement & Risk P: 519-631-1460, extension 129 1 E: y„u�„irglrii,i„g,ca„II„g„ii„i Page 55 of 232 Attachment 1 Addendum No. 2 Request for Proposal No. 2024-P24 Engineering Services for Glen Erie Line Slope Rehabilitations This addendum forms part of the RFP documents and is to be read, interpreted and coordinated with all other parts of the Request for Proposal. The following questions have been received by the County; the County's response follows each question. Question 1: Can the closing date be extended by 1 week to ensure that we obtain proper quotes from sub- contractors? Answer 1: Please see response to Question # 2 Question 2: 1 — Due to the fact the 2024 construction season is extremely busy with several RFP's out for review, and related holidays prior to commencement of school in September, we respectfully request an extension to the closing date for this RFP. Answer 2: The County of Elgin hereby extends the closing date to Thursday, September 5th at 3:00:59 PM (EDT) and reopens the question deadline to Thursday, August 29th at 4:00: 00 PM (EDT) to allow Consultants additional time to review. Question 3: 2 — Please confirm if we are to include OILS costs within our RFP related to any required right-of-way confirmation, widenings or land purchases. The extent of this answer may significantly affect the quotations we will receive from OILS companies so a specific cost for this matter to include within all RFP's would be preferred. Page 56 of 232 Attachment 1 Addendum No.2 RFP No. 2024-P24 Answer 3: The County of Elgin has provided the base survey plan as part of the RFP. Per the scope of services, the Consultant shall retain an OLS to aid in draft R-Plan creation for the purpose of land acquisition to acquire property in vicinity to the critical slopes or roadway widenings as required by the County. Consultants shall be able to reasonably assume the number of properties impacted based on critical slope locations and slope widening recommendations provided by Englobe. Question 4: 3 — Please confirm we do not require traffic volume or traffic counts and related assessment for this project. Answer 4: The County of Elgin does not require traffic volume or traffic counts as part of this project. The County of Elgin conducts yearly traffic assessments and as noted in the RFP, Glen Erie Line has an AADT of 522 with 4% heavy vehicles. Question 5: 4 —We anticipate all engineering companies submitting RFP's will utilize Englobe as their Geotechnical consultant for Construction administration (CA) services since Englobe prepared all of the Geotechnical appendix documents. In order to allow us to be consistent in their related geotechnical CA costs, can you recommend a cost for geotechnical inspection and material testing services during construction so all RFP's are consistent? Answer 5: The County would expect geotechnical subconsultants to be able to accurately scope this work based on the number of critical slopes identified and potential culvert replacements. The County will therefore not be providing recommended geotechnical inspection costs. Question 6: 5 — We note the RFP did not include geotechnical APU or SAP reports as appendices. Is our submission to include all costs related to preparation of the required geotechnical Excess soil APU and SAP reports? Page 57 of 232 Attachment 1 Addendum No.2 RFP No. 2024-P24 Answer 6: Please reference the Excess Soil Characterization Letter prepared by Englobe March 27, 2023, whereby it states "Based on Englobe's assessment of the Project Area, Englobe has determined that the Project Area is outside of an area of settlement as defined in the Planning Act, and can therefore be considered exempt from Section 8 of O. Reg. 406/19. As a result, the following tasks are not required for this project- -Assessment of Past Uses and Sampling and Analysis Plan; • Soil Sampling at the frequency defined in O. Reg. 406/19; • Soil Characterization Report; • Excess Soil Destination Assessment Report; • Filing on the MECP Excess Soil Registry; and, • Implementation of a soil tracking system Due to the number of critical slopes and widenings recommended, the County has assumed this project to be a net importer of fill material and where materials are unacceptable for re -use under the roadway can be utilized to further widen slopes within the County RoW. End of Addendum No. 2 Addendum Issued: August 23, 2024 Total Pages: Three (3) Regards, Brandon Robertson I Procurement Officer P: 519-631-1460, extension 190 E: p,irq,Irii,ir,9 ... q,, Page 58 of 232 Attachment 2 View Details Return to the Bids Homepage(https://elgincounty.bidsandtenders.ca/Module/Tenders/en), Bid Details Bid Classification: Bid Type: Bid Number: Bid Name: Bid Status: Published Date: Bid Closing Date: Question Deadline: Electronic Auctions: Language for Bid Submissions: Submission Type: Submission Address: Public Opening: Description: bidsi&J E ;,I 11 i ,;,";; Services Request For Proposal 2024-P24 Engineering Services for Glen Erie Line Slope Rehabilitations Closed Thu Aug 8, 2024 11:45:59 AM (EDT) Thu Sep 5, 2024 3:00:59 PM (EDT) Thu Aug 29, 2024 4:00:00 PM (EDT) Not Applicable English unless specified in the bid document Online Submissions Only Online Submissions Only No The County of Elgin is inviting proposals from Consulting Engineers to undertake the detailed design, contract document preparation, inspection and contract administration services for the rehabilitation of eight (8) slopes along Glen Erie Line (County Road 42) between Plank Road and Elgin County Road 55 in the Municipality of Bayham. Bid Document Access: Bid document preview, bid opportunity, and award notices are available on the site free of charge. Suppliers are not required to register for a bid opportunity prior to previewing unsecured bid documents. Please note, some documents may be secured and you will be required to register for the bid to download and view the documents. To obtain an unsecured version of the bid document and/or to participate in this opportunity, an annual or aper bid fee must be paid (annual fee - Page .64)3g�T. per bid fee - $132.04). Categories: Show Categories [±] Attachment 2 Register for this Bid Download Bid Documents Documents File Name RFP Document Thursday August 8, 2024 11:36 AM Proposal Forms (Part 2) VIEWING COPY ONLY Thursday August 8, 2024 11:41 AM B1- Slope Stability Assessment Thursday August 8, 2024 11:18 AM B2 - Plan of Survey Thursday August 8, 2024 11:19 AM B3 - Excess Soils Characterization Report Thursday August 8, 2024 11:19 AM B4 - Pavement Design Report Thursday August 8, 2024 11:20 AM B5 - Visual Slope Report Thursday August 8, 2024 11:22 AM B6 - Glen Erie Line Culverts Thursday August 8, 2024 11:22 AM CAD File - Standard Thursday August 8, 2024 11:23 AM CAD File - Ex Base Thursday August 8, 2024 11:24 AM CAD File - Ex Model Thursday August 8, 2024 11:34 AM Addenda File Name Addendum No. 1 Wednesday August 14, 2024 12:55 PM Addendum No.2 Friday August 23, 2024 10:23 AM Purchasing Representatives Employee Em Hoogstra, Mike mh ,(mi Robertson, Brandon bro .(mi Page 60 of 232 Bids Submitted Attachment 2 The following are the unofficial bid results Company Contact Results Denich, Chris Aquafor Beech Limited #6-202-2600 Skymark Avenue, Mississauga Ontario, Canada L4W5B2 Sharma, Vivek ConceptDash Inc #5203, 14 York Street, Toronto Ontario, Canada M5J OB1 Team, Pursuit Kontzamanis Graumann Smith MacMillan 300-865 Waverley St, Winnipeg Inc. Manitoba, Canada R3T 5P4 Engineering Inc, Planmac Planmac Engineering Inc. 2425 Matheson Blvd East, Mississauga Ontario, Canada L4W 5K4 Land, Margaret Safe Roads Engineering 136 Centre Street, Aurora Ontario, Canada L4G 1K1 Vail, Barbaralee Spriet Associates London Limited 155 York Street, London Ontario, Canada N6A 1A8 Plan Takers The following are the plan takers for the bid Company Contact Ioannides, Natalie AECOM Canada Ltd. 105 Commerce Valley Drive West, 7th Floor, Markham Ontario, Canada L3T 7W3 Denich, Chris Aquafor Beech Limited #6-202-2600 Skymark Avenue, Mississauga Ontario, Canada L4W5B2 Sharma, Vivek ConceptDash Inc #5203, 14 York Street, Toronto Ontario, Canada M5J OB1 Rideout, Melinda ContructConnect 3760 14th Ave 6th floor, Markham ON, Canada L3R 3T7 Page 61 of 232 Attachment 2 Team, Pursuit Kontzamanis Graumann Smith MacMillan 300-865 Waverley St, Winnipeg Inc. Manitoba, Canada R3T 5P4 Kim, Jen LEA Consulting Ltd. 625 Cochrane Drive, Markham Ontario, Canada L3R 9R9 Featherstone, Allison LGL Limited 2-445 Thompson Drive, Cambridge Ontario, Canada N1T 2K7 Furtado, Amy MTE Consultants Inc. 520 Bingemans Centre Dr, Kitchener Ontario, Canada N2B 3X9 Engineering Inc, Planmac Planmac Engineering Inc. 2425 Matheson Blvd East, Mississauga Ontario, Canada L4W 5K4 Land, Margaret Safe Roads Engineering 136 Centre Street, Aurora Ontario, Canada L4G 1K1 Vail, Barbaralee Spriet Associates London Limited 155 York Street, London Ontario, Canada N6A 1A8 Bidopportunities, WSP WSP Canada Inc. 150 Commerce Valley Drive West, Thornhill ONTARIO , Canada L3T 7Z3 Page 62 of 232 Attachment 3 Engineering Services - Glen Erie Line Slope Rehabilitations Evaluation Committee RFP No. 2024-P24 Evaluation Team Member Position Conflict of Interest Peter Dutchak Director of Engineering Services No Andrew Parker Manager of Roads and Asset Management No Mike Hoogstra Manager of Procurement & Risk No Page 63 of 232 ElginCounty Report to County Council From: Peter Dutchak, Director of Engineering Services Mike Hoogstra, Manager of Procurement & Risk Date: October 8, 2024 Subject: Calton Line Culvert Replacement (Tender No. 2024-T28) — Contract Award Recommendation(s): THAT Cassidy Construction London Ltd. be selected to complete the Calton Line Culvert Replacement, Tender No. 2024-T28 at a total price of $474,779.50, inclusive of a $35,000 contingency allowance and exclusive of H.S.T.; and, THAT the Warden and Chief Administrative Officer be directed and authorized to sign the contract. Introduction: At the July 23, 2024 County Council meeting, Council received a report from the Director of Engineering Services regarding a culvert located on Calton Line, east of Mitchell Road that requires replacement in 2024. The following recommendations were approved: THAT the report titled "Calton Line Culvert Replacement" from the Director of Engineering Services dated July 23, 2024 be received and filed, and, THAT staff be authorized and directed to proceed with the replacement of an existing culvert on Calton Line, immediately east of Mitchell Road at an estimated project cost of $400, 000 and funded from the "Reserves Capital Projects" account. Background and Discussion: A tender was advertised and issued as per the County's Procurement Policy for this culvert replacement project. A total of twenty-four (24) contractors downloaded tender documents for this project from the County's bidding system I[,)..id &t ind p,s. Thirteen (13) contractors submitted electronic bids for this tender which closed on September 25, 2024. Page 64 of 232 Bids were received as follows: Company Bid Price' (exclusive of HST) Cassidy Construction London Ltd. $474,779.50 Aar -Con Excavating $536,173.00 Bre-Ex Construction Inc $538,188.09 598424 Ontario Ltd. o/a R. Russell Construction $545,598.74 New Day Excavation Inc. $556,983.00 Gary D. Robinson Contracting Ltd. $565,100.00 Robert M Simon Construction Ltd $572,845.02 Anthony's Excavating Central Inc. $612,430.00 CH Excavating (2013) $618,516.56 Murray Mills Excavating & Trucking (Sarnia) Ltd. $633,000.00 Lancoa Contracting Inc. $842,628.00 AVERTEX Utility Solutions Inc $864,431.00 Advance Excavating & General Contracting Ltd. $1,203,622.30 ' Inclusive of a $35,000 contingency allowance. Cassidy Construction London Ltd. submitted the lowest compliant bid for the project at a total price of $474,779.50 exclusive of HST. Financial Implications: The following summary of projected estimated costs is provided for review and will be confirmed throughout the project: Culvert Replacement Tender Value $ 474,779.50 Net HST (1.76%) $ 8,356.12 Total Projected Costs' $ 483,135.62 2024 Capital Budget Allocation $ N/A Transfer from Reserves Capital Projects ($483,135.62) ' Inclusive of a $35,000 contingency allowance. This project was unplanned and therefore funding is recommended to be allocated from the Reserves Capital Projects account where sufficient funds exist. Page 65 of 232 Alignment with Strategic Priorities: Serving Elgin Growing Elgin Investing in Elgin ® Ensuring alignment of ❑ Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ❑ Exploring different ways ❑ Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ❑ Enhancing quality of programs and services ❑ Engaging with our place. efficiently and effectively. community and other stakeholders. Local Municipal Partner Impact: Project schedule details will be shared with the Municipality of Bayham. Communication Reauirements: A multi -week road closure and detour route will be established to facilitate the project. Standard project notifications will be issued in advance of the project as well as posting on the Municipal 511 platform. Conclusion: A tender was issued and bids received for a culvert replacement project on Calton Line (CR45) immediately east of Mitchell Road in the Municipality of Bayham. Work on this project is expected to commence on October 13 with completion anticipated to be achieved by December 13, 2024. As per the County of Elgin's Purchasing Policy, if change orders are required and the cost increases above the tender amount approved by Council by less than 10%, and the amount is within the overall budgeted project amount, work will proceed upon authorization by the Director. However, if the cost increases above the tender amount approved by Council by more than 10%, the Director will prepare a further report to Council outlining the expenditures. All of which is Respectfully Submitted Peter Dutchak Director of Engineering Services Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 66 of 232 ElginCounty Report to County Council From: Diana Morris, Senior Planner Date: October 8, 2024 Subject: Municipality of Bayham Official Plan Amendment No. 37, Part of Lot 19, Concession 8, Municipality of Bayham, 55942 Maple Grove Line Recommendation(s): 1. THAT the Council of the Corporation of the County of Elgin approves Official Plan Amendment No. 37 to the Official Plan of the Municipality of Bayham; and 2. THAT staff be directed to provide Notice of this Decision in accordance with the requirements of the Planning Act. Introduction: The Council of the Municipality of Bayham has adopted an amendment to their official plan, known as Official Plan Amendment Number 37 (OPA No. 37) and they have subsequently forwarded the amendment to the County of Elgin for approval (see attached). In accordance with Section 17 of the Planning Act, the Council of the County of Elgin, as "Approval Authority," is required to make a decision on the adopted amendment in which Council may approve, modify, or refuse to approve the amendment. If Elgin County fails to make a decision within 120 days after the amendment is received, any person or public body may appeal to the Ontario Land Tribunal. This report is intended to provide County Council with the information required to make a decision on the adopted amendment. Background and Discussion: OPA No. 37 was adopted by Municipal Council on August 15, 2024 (By-law No. 2024-048). The purpose of the amendment is to add a new site -specific sub -section to permit the severance of an existing dwelling made surplus through farm consolidation. Although severances for surplus farm dwellings are generally permitted within the Bayham Official Plan, Section 2.1.7.1 of the Official Plan, requires that consents to sever and conveyance of existing farm dwellings are to be built and occupied for a minimum of ten (10) years prior to the date of a consent application. In this case, the existing single -detached dwelling, to be severed as a surplus farm dwelling was constructed in 2021 to replace the previous and now demolished single detached dwelling built in 1900 that was inhabitable. The Official Plan Amendment would facilitate a future consent to sever application for the existing dwelling. As a result, the applicant is seeking exemption from Section 2.1.7.1 of the Official Plan of the Municipality of Bayham. Page 67 of 232 The site -specific policy is as follows: "Notwithstanding Section 2.1.7.1, the dwelling located in Part Lot 19, Concession 8 and known municipally as 55942 Maple Grove Line, and existing as of August 2024, may be severed as a surplus farm dwelling, where the existing single -detached dwelling has been built and occupied for less than a minimum of ten (10) years prior to the date of a consent application. " The subject lands are within a Tier 2 Settlement Area in the County of Elgin Official Plan. These settlement areas are on partial services where limited development is permitted given the absence of full municipal services. Development on partial services is permitted to allow for infilling and rounding out of existing development provided that: a) the proposed development is within the reserve sewage system capacity and water system capacity; and b) site conditions are suitable for long-term provision of such services. The subject lands are designated "Agriculture" on Schedule Al — Land Use in the Municipality of Bayham Official Plan. The lands are zoned Agricultural (Al) on Schedule A Map No.6 of the Municipality of Bayham Zoning By-law No. Z456-2003. The proposal has proceeded through the standard application process, including the preparation, review, and acceptance of required technical studies and reports, as well as a technical circulation to statutory review agencies. A public meeting, as required under the Planning Act, was held on July 18, 2024, prior to Municipal Council's adoption of the OPA. No concerns were raised with respect to the supporting materials provided, and no objections to the proposal were received by the public prior to making a decision. The OPA has the support of both municipal staff and council. County staff have had the opportunity to review the proposal and associated materials against the requirements of the Planning Act, the Provincial Policy Statement (2020), the County Official Plan, and Municipality of Bayham Official Plan, and are satisfied that the proposal meets all relevant requirements and is appropriate for the context of the subject lands. Financial Implications: There are no identified direct financial implications to the County with respect to the approval of the proposal. Page 68 of 232 Alignment with Strategic Priorities: Serving Elgin Growing Elgin Investing in Elgin ❑ Ensuring alignment of ® Planning for and ❑ Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ❑ Exploring different ways ❑ Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ❑ Enhancing quality of programs and services ® Engaging with our place. efficiently and effectively. community and other stakeholders. Local Municipal Partner Impact: This amendment will directly impact the Municipality of Bayham. Communication Requirements: The Notice of Decision will be sent to the applicant, Municipality of Bayham and those prescribed under the Planning Act. Conclusion: Based on the above analysis it is recommended that County Council approve, OPA No. 37 of the Official Plan of the Municipality of Bayham, as the modified amendment: • Is consistent with the Provincial Policy Statement; • Conforms to the County of Elgin Official Plan, and intent of the Municipality of Bayham Official Plan; and • Constitutes good planning. All of which is Respectfully Submitted Diana Morris, RPP, MCIP Senior Planner Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 69 of 232 i1►i111JUISINWA rfolk NMI* :I;1log /_1NaW_1lk MUNICIPALITY OF BAYHAM SUBJECT; 1830567 Ontario Inc, 55942 Maple Grove Line The following text constitutes Amendment No. 37 to the Official Plan of the Municipality of Bayham i�,��CoP Page 70 of 232 MUNICIPALITY OF BAYHAM THIS Amendment was adopted by the Council of the Corporation of the Municipality of Bayham by By-law No. 2024-048, in accordance with Section 17 of the PLANNING ACT, on the 15tn day of August 2024. �, 'ewnOT'S0'm101 i..n nnnnnnnn nnnnn�, MAYOR CLERK Page 71 of 232 THE Council of the Corporation of the Municipality of Bayham, in accordance with the provisions of the PLANNING ACT, hereby enacts as follows: 1) THAT Amendment No. 37 to the Official Plan of the Municipality of Bayham is hereby adopted. 2) THAT the Clerk is hereby authorized and directed to make an application to the County of Elgin for approval of the aforementioned Amendment No. 37 to the Official Plan of the Municipality of Bayham. 3) THAT no part of this By-law shall come into force and take effect until approved by Elgin County. ENACTED AND PASSED this 15t" day of August 2024. w MAYOR Page 72 of 232 1. PURPOSE The purpose of the Official Plan Amendment is to add a new site -specific sub -section to permit the severance of an existing single -detached dwelling constructed in 2021 on the subject lands made surplus through farm consolidation that does not conform to Section 2.1.7.1 of the Official Plan. Currently, Section 2.1.7.1 requires that consents to sever and convey existing farm dwellings are to have been built and occupied a minimum of ten (10) years prior to the date of consent application. The existing single -detached dwelling, to be severed as a surplus farm dwelling, was constructed in 2021 to replace the previous and now demolished single -detached dwelling built in 1900 that was uninhabitable and in a state of disrepair. This Official Plan Amendment would facilitate a future Consent application to sever the existing dwelling. The Official Plan Amendment will be applicable to lands known as Part Lot 19, Concession 8 and known municipally as 55942 Maple Grove Line. The subject lands are characterized as a farmed parcel with a single -detached dwelling and greenhouse to the east of the residential dwelling. 55942 Maple Grove Line, north side, and west of Plank Road. The subject lands can be described as an irregular shaped lot with an approximate lot area of 10.08 hectares (24.9 acres), an estimated lot frontage of 292.5 metres (959.6 feet) along Maple Grove Line, and an estimated lot depth of 243.0 metres (797.2 feet). The existing gravel driveway with access to Maple Grove Line currently serves the existing residential dwelling to be severed. The retained agricultural lands have sufficient frontage along Vienna Line. The surrounding lands are agricultural in all directions, with several rural and estate residential lots to the east along Maple Grove Line, as well as small-scale commercial uses along Plank Road. The Provincial Policy Statement, 2020 and the Elgin County Official Plan permit surplus farm dwelling severances where appropriate and where new residential dwellings are Page 73 of 232 prohibited, which in the Municipality of Bayham is accomplished by way of Conditions of the Consent to have the owners obtain Zoning By-law Amendment approval from the Municipality. Where a farm parcel consisting of an existing residential dwelling is being consolidated into a farm operation, the Bayham Official Plan only permits that consents to sever and convey an existing farm dwelling are to have been built and occupied a minimum of ten (10) years prior to the date of consent application. It is understood that the existing single -detached dwelling, to be severed as a surplus farm dwelling, was constructed recently in 2021 to replace the previous and now demolished single -detached dwelling built in 1900 that was uninhabitable and in a state of disrepair. Given the recently constructed single -detached dwelling was a replacement of an existing (now demolished) dwelling built in 1900, the use had already existing for 100+ years and a new dwelling was simply constructed to replace the old dwelling due to safety concerns. Therefore, specifically permitting the requested surplus farm dwelling severance by way of new policy text section indicating the location of the lands and permission for the severance would be in conformity to the Official Plan. 4. DETAILS OF THE AMENDMENT a) Section 2.1.7 of the Official Plan of the Municipality of Bayham is hereby amended to add the following subsection 2.1.7.10 Notwithstanding Section 2.1.7.1, the dwelling located in Part Lot 19, Concession 8 and known municipally as 55942 Maple Grove Line, and existing as of August 2024, may be severed as a surplus farm dwelling, where the existing single -detached dwelling has been built and occupied for less than a minimum of ten (10) years prior to the date of a consent application. Page 74 of 232 ElginCounty Report to County Council From: Mat Vaughan, Director of Planning and Development Date: October 8, 2024 Subject: Population and Employment Projection Update Recommendation(s): THAT the report titled "Population and Employment Projection Update" from the Director of Planning and Development dated October 8, 2024, be received and filed. AND THAT County Council approves to proceed with hiring Hemson Consulting Ltd., to update the County's Population and Employment Projections as a Single Source Procurement as permitted under 4.7(c) of the County's Procurement Policy. Introduction: As part of the development of the St. Thomas Psychiatric hospital lands, which now estimates a population of approximately 7,500 - 15,000 residents (2,000 — 7,000 homes), the County is proposing to undertake a series of studies including, but not limited to a Transportation Master Plan, and a County -wide Servicing Master Plan. With such a dramatic change in population and employment estimates, the County's 2023 Population and Employment projection study is required to be updated. Once updated, the projections will be used to finalize all the studies required in the development of the hospital lands. Backaround and Discussion: As part of the Elgin County Official Plan Review Background Analysis, along with other studies, the completion of population and employment projections were completed by Hemson Consulting Ltd. to determine how and where Elgin County would grow. On November 15, 2023, as part of an update to the Hemson Growth Forecasts and Land Needs Analysis Report, Hemson Consulting Ltd provided a memorandum analysis on the effect of the Volkswagen EV batter plant in St. Thomas on the long-term growth prospects including population, employment and associated land needs. The overall conclusions of the memorandum were that planned housing growth in Elgin, as well as Page 75 of 232 planned employment areas, remain an appropriate basis for the County Official Plan and need not be revised. In a memorandum dated August 30, 2024, Hemson Consulting Ltd provided comments on the proposed expansion of the Norman-Lyndale Tier I settlement area in the Municipality of Central Elgin, which at the time, was based on an increase of 3,000 homes, or 10,000 new residents. The comments were included in a report entitled "Norman-Lyndale Settlement Boundary Expansion" which was presented to Council on September 10, 2024. The memorandum was provided to address the need for additional residential land uses in Central Elgin, and more broadly in the County of Elgin and City of St. Thomas. The outlook on the long-term growth prospects for the County and Central Elgin remains consistent with the conclusions of Hemson's two previous reports Population, Housing and Employment Forecasts and Associated Land Needs Analysis (2022), and an Update to Hemson Growth Forecasts and Land Needs Analysis Report (2023). Based on new information, population projections for the area are now estimated at 7,500 - 15,000 residents (2,000 — 7,000 homes). These new projections tip the scale in reference to current population and employment projections and now require an update to the County's 2023 Population and Employment projections. The immediate need for this updated information, coupled with Hemson Consulting conducting the original study, has led staff to request County Council to proceed with hiring Hemson Consulting to update their original projections with the new information utilizing the Single Source procurement mechanism available in the County's Procurement Policy. This mechanism permits a continuation of additional and similar services to be supplied. Based on discussions with Hemson, the estimated cost of the updated projections is approximately $41,825.00 with a turnaround time of 2-3 months and receipt of this information as soon as possible is necessary to inform other studies and keep the Transportation Master Plan that is currently underway on schedule. Financial Implications: While the estimated cost of updating the Population and Employment projections is $41,825.00, staff will be requesting financial support from the province to help facilitate the future development of the St. Thomas Psychiatric hospital lands. Alignment with Strategic Priorities: Page 76 of 232 Serving Elgin Growing Elgin Investing in Elgin ® Ensuring alignment of ® Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ❑ Exploring different ways ❑ Fostering a healthy now and in the future. of addressing community environment. need. ❑ Delivering mandated ® Enhancing quality of programs and services ❑ Engaging with our place. efficiently and effectively. community and other stakeholders. Local Municipal Partner Impact: There are no expected impacts to our LMPs. Communication Requirements: N/A. Conclusion: Due to the potential impact of the proposed development of the St. Thomas Psychiatric hospital lands the County's Population and Employment projection study is required to be updated. To save both time, and money, and due to the urgency of the work to be completed, staff are recommending that County Council approves a single source procurement to proceed with hiring Hemson Consulting Ltd., to update the County's Population and Employment Projections All of which is Respectfully Submitted Mat Vaughan Director of Planning and Development Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 77 of 232 ElginCounty Report to County Council From: Blaine G. Parkin, Chief Administrative Officer / Clerk Mike Hoogstra, Manager of Procurement & Risk Date: October 8, 2024 Subject: Integrity Commissioner and Closed Meeting Investigator Services — Extension of Agreement Recommendation(s): THAT the report titled "Integrity Commissioner and Closed Meeting Investigator Services — Extension of Agreement" from the Chief Administrative Officer / Clerk and Manager of Procurement & Risk dated October 8, 2024 be received; and THAT the contract with Aird & Berlis LLP for Integrity Commissioner and Closed Meeting Investigator Services be extended for a 2 '/2 year term to end on May 31, 2027. Introduction: This report provides details on the extension of the contract with Aird & Berlis LLP for Integrity Commissioner and Closed Meeting Investigator Services and seeks Council's approval to authorize the contract extension for an amended term. Background and Discussion: On September 9, 2022 County Council approved the following recommendations: THAT the contract for Integrity Commissioner, Closed Meeting Investigator and Municipal Ombudsman be awarded to Aird & Berlis LLP for a two-year term, and, THAT staff be authorized to extend the contract for an additional two-year term, in accordance with section 7.6 of the Procurement Policy, subject to satisfactory performance during the initial two-year contract term, and, THAT the Warden and Chief Administrative Officer be authorized to sign a contract for Integrity Commissioner, Closed Meeting Investigator and Municipal Ombudsman services on terms and conditions acceptable to the County Solicitor and Chief Administrative Officer. Page 78 of 232 During recent discussions with Aird & Berlis LLP regarding the extension of the contract, there are two changes being recommended for the extension of the agreement. The first change is the removal of the Ombudsman services from the agreement. Aird & Berlis LLP has advised there is not much work required and any work that is required can be completed by the Ontario Ombudsman. The second change is the term of the extension in the original agreement. The two- year extension originally noted in the RFP will take the term to September 30, 2026, just before the municipal elections. This is not a good time for an outgoing council to make decisions that will be called up to decide on the appointment of the accountability officers. It may also create a problem in terms of the lame duck council provisions. Extending the contract for 2'/2 years from the original extension term of two years will allow for a new RFP to be issued after the election process. It is recommended that the new extension term be from October 1, 2024 to May 31, 2027. Financial Implications: The average rate proposed for the new contract term is $563.00 per hour, with the average being formulated based on projected percentage allocation of work among staff members based on experience and projections for the type of service being rendered. The hourly rates are fixed for the extension term and the rates are approximately fifteen percent higher than the previous term rates. Alignment with Strategic Priorities: Serving Elgin Growing Elgin Investing in Elgin ® Ensuring alignment of ❑ Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ❑ Exploring different ways ❑ Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ❑ Enhancing quality of programs and services ❑ Engaging with our place. efficiently and effectively. community and other stakeholders. Local Municipal Partner Impact: This report will be shared with all local municipalities that participated in the original RFP process. Each municipality has the option to cross -appoint the same firm under a separate standard extension agreement. Page 79 of 232 Communication Requirements: None. Conclusion: As detailed above, recent discussions with Aird & Berlis LLP regarding the extension of the contract for Integrity Commissioner and Closed Meeting Investigator Services resulted in some minor changes to extension agreement. These changes will be incorporated into a revised extension agreement. All of which is Respectfully Submitted Blaine Parkin Chief Administrative Officer/Clerk Mike Hoogstra Manager of Procurement & Risk Page 80 of 232 ElginCounty Report to County Council From: Jennifer Ford, Director of Financial Services/Treasurer Date: October 8, 2024 Subject: 05-06 (2) Grant and Sponsorship Policy Recommendation(s): THAT the report titled "05-06 (2) Grant and Sponsorship Policy" from the Director of Finance/Treasurer dated October 8, 2024 be approved for use during the 2025 budget process. Introduction: At the September 10, 2024 meeting of Council, staff brought forward a draft policy related to the distribution of grant and sponsorship funds to the community. The original scope of the policy requested was restricted to large requests only, however, staff later identified internally that there were challenges related to the size and number of requests coming forward through other streams and areas within the County which were discussed in the last report from staff. The opportunity was taken to collaborate and develop a process that would have one point of intake for all requests, large or small, with some adjustments that would further ensure a fair and equitable process for all requests coming forward whether they were large or small. Questions related to the original report were noted by staff who were requested to report back with further information. This report serves to provide information related to those questions received. Background and Discussion: Council requested that the Policy be simplified to enable only two streams of community funding: one stream will handle Sponsorship of events/fairs/festivals/programs, and one stream will focus on larger Capital funding requests. These requests are now incorporated into the Policy and Schedules attached. Council requested that the ineligibility of Service Clubs and Religious Groups be revisited. The reference to Service Clubs was replaced with wording to describe the Page 81 of 232 ineligibility of activities where the funds will not directly support a program or event organized by the applicant, but will instead be used to assist the fundraising efforts of another group. This wording is intended to prevent the use of County funds for anything but an event or festival that supports something that the Service Clubs may be directly invested in such as an affordable housing program, capital project, or event to raise funds in support of these direct activities of the clubs. The reference to the ineligibility of religious groups was not modified due to the possibility that faith -based exemptions on supported activities may exist which are not consistent with the County's commitment to Diversity, Equity, and Inclusion. Council shared their desire to not revisit and deliberate on requests for funding each year. There is provision in the policy to review funding requests in one year and dedicate their funding award to one or more groups over multiple years. However, this funding would be limited to their current term of Council and within their annual allotment of annual funding. Should Council choose this route they would then determine how future requests related to that stream would be handled which could include, but is not limited to, a pause on intakes for the remainder of their term. Council additionally requested that a separate committee might best serve the purposes of this new policy. The Policy is worded to allow a subcommittee to administer the Sponsorship side of the program which is currently done by the Rural Initiatives and Planning Committee. Should Council wish to redirect these responsibilities to another committee that is within the scope of the policy to do as it is currently written. Council would still be required to provide their approval of any decisions made in relation to the Capital Grants program but could choose to delegate the review stages of that process to a subcommittee. Financial Implications: During the last intake of the Community Grants Program, staff experienced a high volume of intake that included many large asks. The number of large asks at the maximum suggest that the requests may be aligned with program maximums and scoring matrices rather than focusing on alignment with actual need. Additionally, staff are finding that groups do not fully fill out applications and this lack of information requires staff to have to follow up on multiple occasions. Staff have used these experiences to inform the framework of the new policy. It is expected that the new payment matrix will eliminate the fluctuations in annual funding to groups and provide reasonable parameters to contain expectations relative to sponsorship maximums as per Schedule C. Staff believe that the realignment will highlight that the program is sufficiently funded to support community need. The chart below has been provided to inform Council of the requests received and the allocations made during the last three years. To clarify the chart, 'Wa" means no application was received and $0 means that application was made but deemed to be ineligible. Page 82 of 232 organization St. Thommais IERgi n Second Stage Trainsi,ti onaiIl Residents Quaid County Support Services STEAM Education Centres (Incorporated The Faimhi'1'y Central! Apartments Mennonite Community Services (Mufti -Service Centre VON - StudentNutrirtiion Program 61'gin 4-H11Association Tyrconnel''P Heritage Society- Backus Page P,ay lh ainm IFHiistorii cA Society - E d its onfes t Straffordviil'I'e Community Committee - Watermelon Fest Port IPurwelI' IPeriscope P'11aylhouse Elgin County IPlowmen's Associaiti'on 8aylhainm 8eaiclhfest CALIIP'S Q VWaifliacetown Ag Society Port 16urwel'R Historical'! Society Ay1' nme rt & 6a st IE1'g i n Ag S oci ety Slh e d d en Ag Society Rodney Ag Society Port Stain I'ey Vi I'I'age Assoc- 200Trees Queer Ql'i u b Inc1'usi,ve Communities aind Life Ski'1'Ils Elgin IInternational: CI'ub ron Horse (IR'aidway City Arts aind Music IFestivail'') 6l'gi'n Pride Port 16urwel'R Periscope P'11ayhouse -Arts, &we1'Ilness IP'rograi "VAIN Seniors Picnic Lioness Beer andWine Festival' Alianment with Strateaic Priorities: 2022 2023 2024 202.2Ask Allocation 2023Ask Allocation 2024Ask Allocation 10R0610101 6,536 nfal nfal 10,00101 4,85E 2,010101 1,2013 3,280f 3,048 3,00101 1,499 10,01010, 6,313 1Qf,0101Qf 8,973 10,010u101 4,789 n/a, n/a, n/a, n/a, 10,001011 5,2016 n/ai n1 ai n/a n/ai 10,0001 4,997 3,2010, 2,0168 2,10,Qf 1,823 2,10101 1,0164 7,362 4,648 n/ai n/ai 9,0001 4,810, 2,0610101 1,2013 2a010,Qf 1,725 2,,00101 1,0o55 n/ai n1 ai n/a n/ai 7,0001 3,528 1,5010, 934 n/ai n/ai 1,5001 733 n/a, n/a, n/a, n/a, 10,00101 4,95E 101,00101 7,113 n/a, n/a, 10,0001 4,6,82 250 150 250f 250 500 254 101,01010, 6,547 10,01010f 101,0100, 9,418 4,820, 101,010101 6,870, 10,01010f 9,444 10f,000 5,440, 101,010101 6,224 10,01010f 8,811 10,00101 5,509 n/ai n/ai n/ai n/ai 4,9001 2,530, 101R0o10101 5,739 10,01010f 8,758 10,00101 4,6,82 4,5010, 2,546 4,50,Qf 3,739 7,5001 3,770, 101,01010, 6,224 1Qf,0101Qf 9,207 10,010u101 5,164 n/a, n/a, n/a, n/a, 10,001011 - n/a, o f a, n/a, n/a, 4,500 n/ai n/ai n/ai n/ai 6,00101 n/ai n/ai n/ai n/ai 2,9001 n/a, n/a, n/a, n/a, 10,00101 n/ai n1 ai 6-,750 5,573 9,0001 n/ai n/ai n/ai n/ai 10,011101 2,5010, 1,475 2,50,Qf 2,130, 2,5001 - 5,Q"0'Q1 - n/a, n/a, n f a n/ai 108,312 65,793 81,380 73,481 2011,818 74,348. Serving Elgin Growing Elgin Investing in Elgin ® Ensuring alignment of ❑ Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ® Exploring different ways ® Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ® Enhancing quality of programs and services ® Engaging with our place. efficiently and effectively. community and other stakeholders. Page 83 of 232 Local Municipal Partner Impact: We have made provision in the policy to be able to share information related to our grants program with our Local Municipal partners to inform possible grants provided at their level. Communication Requirements: Intake of applications for this program will be the responsibility of the Administrative Services Staff and will be supported by other areas such as Financial Services, and Economic Development as needed. Staff plan to create a FAA's sheet to assist in communications related to the new policy. Conclusion: This report has been provided to Council to inform their decision -making process relative to the distribution of grants and sponsorship as presented in Appendix A. Approval of this policy will enable staff to adopt this process for implementation for the 2025 budget year. Council may wish to choose an option to fund capital grant intakes for 2025. All of which is Respectfully Submitted Jennifer Ford Director of Financial Services/Treasurer Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 84 of 232 POLICY Grant and Sponsorship Policy CATEGORY Finance 05 - 06 AUTHORITY Council RELATED POLICIES APPROVED BY Council EFFECTIVE DATE TBD POLICY STATEMENT: The County of Elgin recognizes the many benefits that various groups, organizations, volunteers, events, and other programs provide by promoting and improving upon the social, cultural, and economic wellbeing of the community. The County annually receives numerous requests for support and is committed to treating all requests for contributions seriously by applying a consistent, fair, and equitable process. County Council also recognizes that residents have the right to expect that tax dollars will be expended in a manner that is justifiable and maintains boundaries to ensure that outside groups have a defined process with set parameters under which they may be able to have access to public funds. These requests must also align with and support the Strategic Mission, Vision, Values of the County. Council is committed to working with groups and organizations that may engage in beneficial projects that are inclusive to all residents and to each of our communities, while recognizing the financial constraints impacting residents and the County's ability to provide funding for every cause. PURPOSE: The purpose of this policy is: • To support inclusive services or events which are of a general strategic benefit to the County of Elgin • To support volunteer, community -based organizations, that are not a service group, who are fundamental to maintaining quality of life, • To provide staff, committees, and council with clear criteria for considering and responding to requests for donations, grants or sponsorships from external sources • To provide an equitable process for groups and organizations seeking donation, grants or sponsorship support whether monetary or in -kind from the County of Elgin. • To promote financial accountability and responsible stewardship of public funds using a process that permits adequate financial planning for grants or sponsorships • This policy establishes procedures to be followed by the applicant, staff, and 1 I Page Page 85 of 232 any officially appointed representative of the County of Elgin. SCOPE: The scope of this policy framework allocates grants and sponsorships to eligible organizations and initiatives that support the County's current Mission, Vision and Values and Council's Strategic Plan. The policy ensures transparency, fairness, and accountability in the distribution of these funds, while aligning the County's strategic objectives related to the needs of the community. (Schedule F). The County may provide funding through the following mechanisms in any given year: • Grant: One-time financial contributions provided to eligible organizations or initiatives for specific capital projects that benefit the community and promote the County's strategic objectives in a positive manner and are inclusive to all residents. Sponsorship: Financial assistance, within limited award values, to eligible organizations or initiatives that request support for operations, capacity -building efforts, or activities. Donation: The County does not provide Donations for the purpose of general use for any organization. Requests for donations will be redirected to complete application to be considered using the framework within this Policy. POLICY: 1. General Guidelines: All requests for grants and sponsorships will be assessed based on availability of County resources, potential financial impact to the County, contribution to the well- being of members of the community, recognition of a mutually strategic program/cause, program inclusivity to all residents, and overall community impact. Council recognizes that many groups and organizations offer events, programs and services that benefit the community. Council will consider requests for events, programs and services that fall under one of the following County Priority Areas: 1. Sponsorships — inclusively supports all residents through- - one-time programming support for Community Programs/Services that engage in cultural and heritage conservation, public education; health and/or welfare of all people within the community; OR - fairs, festivals or events that Council has determined provide some significant benefit to the community which are open to all members of the public and are asking for recurring support. (Date of submission: February 1 of each year) 2 1 Page Page 86 of 232 2. Grants — a significant capital project that align with the objectives of the County's Strategic Plan and additionally provides a significant economic benefit to the community outside the scope provided in 1 above. (Date of submission is no less than one year before date of need for the purposes of planning if program is funded by Council approval) Maximum contributions for the categories listed above are detailed in Schedule C. Grants and Sponsorships made by the County are not to be regarded as a commitment by the County to continue such support into the future. There is no guarantee that a request will be approved. 2. Eligible Applicants: Groups or organizations must meet the following criteria to be considered for a County grant or sponsorship: a. Must operate as a registered charity, or incorporated non-profit or volunteer organization offering programs or services which address identifiable needs of the County of Elgin, or which provide benefit to the general community (see Definitions "Community") b. Must demonstrate a clear need for the funds being requested to enable the group or organization to provide a specific program, service, or event. c. Must be located within the County and/or provide a direct benefit to the County and/or its ratepayers/residents. d. Shall submit a completed application form by the specified dates that are outlined under section 1 — General Guidelines. e. May be required to provide a budget for the project/event that easily and clearly outlines financial information about the specific project/event for which the funding is being requested and must accurately disclose the full value of any pledges outstanding or funding received for the project/event f. When requested, prior year comparative actual financial information of the same event must be provided g. Must include all necessary application documentation and information independent of assistance from County staff as set out in Schedule "A". h. Must provide a copy of the group or organization's most recent annual financial statements with the application as set out in Schedule "A" or when requested i. The group or organization has fulfilled any obligations outstanding from previous awards of grants or sponsorship by the County. Page 87 of 232 j. Incomplete application/information will be deemed ineligible and will not be forwarded to Committee or Council for consideration. k. Application requests will be date -stamped when received and acknowledgement sent to the applicant by email. If more eligible applications are received than funds available, priority will be given to the applications received earliest. I. Late applications will be deemed ineligible and funds will not be paid to events that occur before the application deadline. m. Applications will be reviewed and evaluated to ensure completeness. Any deficiencies will be noted to the applicant. n. Committee or Council will choose to allocate, or not allocate, funds to eligible groups or organizations, in its sole and unfettered discretion. o. Cheques will be issued for the total amount that Committee or Council has approved for each group or organization following the approval of the application received. p. Only one application per group/organization will be considered per year. q. Only one grant per group/organization will be given for one program/event per year, stacking of projects will not be allowed. r. Grants and Sponsorships made by the County are not to be regarded as a commitment to continue such funding in perpetuity or again at any time in the future. s. In making a grant or sponsorship, Committee or Council may impose such conditions and/or restrictions as it deems fit. t. No request shall be granted that binds the Corporation beyond the current term of Council. 3. Non -eligible Funding and Activity Council will not consider providing a County Grant or Sponsorship to the following: a. Individuals. b. For profit businesses. c. Groups/Organizations with political or religious affiliation. d. Groups/Organizations who have failed to provide satisfactory reports, including requested financial statements, as to the success or outcomes of previous County funding and specifically with respect to the allocation of grant funds previously provided. e. Other levels of government. f. Discriminatory activities and events. g. Activities that are contrary to the policies of the County. h. Activities which are deemed to be unlawful. i. Activities where the funds will not directly support a program or event organized 41 Page Page 88 of 232 by the applicant, but will instead be used to assist the fundraising efforts of another group. j. Late, incomplete, or multiple applications by any group k. Loan Guarantees for any outside organization or project. I. Capital projects or one-time programming that has previously received County support to the maximum of 10% of the cost of the project or program. 4. Funding of the Grants and Sponsorship Program: Council reserves the right to pause the funding of this program at any time. Council may otherwise set aside an annual amount that will be apportioned to Grants and Sponsorships fund in the following manner: 1. Sponsorships — will be funded at the rate of the prior year's Sponsorship budget amount plus an annual increment of CPI using the October over October prior year rate as aligned within the priorities of the budget. 2. Grants — Option to fund or not fund program will be determined by Council during budget deliberations in one of the following manners: Option #1) At the end of the accounting cycle, funds may be redirected from the reassessment reserve after appeals are known to be settled and only after the Growth fund needs are fully considered and reconciled. No more than '/2 of 1 % of the prior years levy may be redirected annually from settled appeals in order to not burden the taxpayer by adding additional need for taxation onto the levy. (see reserve and reserve fund policy, Growth Reserve Policy) (eg. 2023 amount would have been $215,500) Option #2) Add an amount equal to one half of one percent of the prior year levy to the current year needs annually. Treasurer to identify this amount as discretionary funding for review and approval by Council each budget year. (Example: 2023 amount would have been $215,500 which equates to $3.29 per $100,000 of assessment on a Residential property) Option #3) Whereby'/2 of 1 % on the levy would add additional unnecessary burden on the taxpayer, Council desires to pause consideration of funding to any related to Community Development Partnerships as it applies to large Grants for this fiscal year due to other County related budgetary pressures and needs. Groups with the ability to raise funds as a Charitable organization are encouraged to redirect their efforts to connect with individual community ratepayers who will receive direct benefit as donors via a personal donation receipt. Option #4) Special area tax levy rules have been reviewed and determined to be not applicable to this program at this time. (Ref: Municipal Act 2001, Section 311 & Page 89 of 232 326) The above program streams are subject to the following restrictions: Each request will be considered in written format only, as defined by this policy. Requesting agencies will not be granted a delegation or access to Council, Committee, or staff to publicly or privately petition/lobby for their application. When making decisions related to grant or sponsorship, the County or Committee may impose such conditions and/or restrictions as is deemed fit such as a requirement to recognize the County. Recognition will be based on the size of the involvement in the event with sufficient communication to the County demonstrating compliance. Multi- year capital grants may be considered and will be paid for based on the original year implemented as future increments cannot be forecasted accurately. Unallocated amounts at the end of any year may be set aside in a reserve for use to reduce taxpayer burden in an upcoming year. Multi -year commitments will not extend beyond the term of Council making the commitment. Capital projects that may be planned or are to be constructed on County land will require the land to be removed from the County's control prior to the beginning of Construction. In -kind Grants or Sponsorship will be valued and the affected department within the County will be reimbursed from the annual Grant apportionment. The decision regarding each application is final. Once the annual budget allotment has been exhausted, any further funding requests will not be considered and will need to be resubmitted in a subsequent fiscal year for consideration. 5. Types of Financial Assistance Requests may include in -kind contributions for County owned resources: i. Use of County owned facility(s) — fee waived or reduced. ii. Use of County owned equipment (includes County staff to operate equipment) — fee waived or reduced. iii. Use of County owned materials — fee waived or reduced. iv. Use of staff resources — regular/overtime at current rates. v. Maximum value of any in -kind donation will not be valued at more than $2,000. 2. Grants and Sponsorships will be considered and distributed as per Schedule C 3. Maximum value of any grant or pledged grant will not exceed total County support over and above 10% of the total project budget. 4. No pledge of Grant or Sponsorship will bind the County above the amount available as per the Policy annually or beyond the current term of the Council making the commitment. Page 90 of 232 6. Application Process: a. Applicants that wish to be considered for grant or sponsorship must apply in writing to the County using the application form — ScheduleA b. Applications are submitted annually c. All applications must be submitted to the Administrative Department by the dates outlined on Schedule A. d. An annual allocated amount is approved for these purposes yearly within the County budget. The amount of funds shall be distributed based upon the evaluation criteria, category, and number of the requests within the upcoming fiscal year. 7. Sponsorships: a. That no funds shall be loaned by the Corporation of the County of Elgin to any organization for community events or capital projects. b. In accordance with the County's insurer, any event/project, not underthe complete control of the County, will not be insured under the County's insurance policy. c. A contribution towards the cost of a rider on a group's liability insurance coverage may be eligible should it directly relate to the event in question and should be included as part of the outlined budgetary needs of the event. d. Priority may be given to groups that have not received grants in a prior year. 8. Grants - Capital Projects a. Where projects consist of a capital component, the applicant may be eligible for County assistance in the form of a Grant within the parameters of the annual budgeted allotment. b. County contribution of Grant is limited to 10% of the total project budget and is inclusive of any or all gifts previously pledged or given towards the same project. Regardless of the grant request, the pledge will not exceed a maximum payment of one half of one percent of the previous year's County levy in any given year if that amount is not already pledged. Terms of the Grant will not extend beyond the current term of Council. c. Multi -year pledges will be taken into consideration within their pledged years placing restriction on the amount that will then be available for additional donation to other groups in future years during that term of Council. d. The County will not provide Guarantees for Loans for other agencies or organizations for any purpose. e. The County will not provide operational funding through this Grant program. All projects must be related to one-time capital expenditures only with a defined end date. f. Sign -off for a Large Grant will be required. The County reserves the right to modify 7 1 Page Page 91 of 232 Schedule D before signing to ensure that the agreement protects the assets and interests of the County and its ratepayers. Interest will not be paid over and above pledged amounts. g. Final approval of large grant requests will be the responsibility of Council on qualifying applications. h. Councillors who sit on the board of directors or who have direct involvement with any group/organization requesting funding may not vote on the application acceptance. i. Projects submitted by other government agencies will not be eligible for any consideration. Reference Reserve and Reserve Fund Policy 9. Disaster Relief a. Grants to disaster relief funds shall be decided on a one-time case - by -case basis by Council in accordance with funding examples made by other local municipalities. 10. Accountability and Recognition Requirements: a. Successful applications must acknowledge the County's contribution in event advertisements. A copy of the logo will be provided for use. b. Grants may be approved with certain other terms and conditions. The letter of approval will state if any such restrictions apply to your specific grant c. Applicants given a grant or sponsorship will be held accountable for the expenditure and reporting of the funds in accordance with the stated objectives/plans relevant to this program. d. Future support will be reviewed based on past demonstrated fiscal responsibility of the applicant. e. Grants or sponsorships given are not transferrable between projects or groups without prior Council approval and must be used for the specific purpose outlined. f. If the event/initiative does not move forward, the recipient is obligated to return the donated funds for the proposed project. g. Once the event has been held, the applicant has 60 days to submit a full accounting of the event. h. From time to time, County officials may be requested to attend the event to open or close the event or pose for a picture or cheque signing. This may also be a special request of Council. Arrangements will be made through the County Administration office well in advance to accommodate scheduling. i. Reporting shall include: A picture or newspaper article of the event's activities from the day of the event Page 92 of 232 Number or approximate number of attendees A full reconciliation of the Revenues collected at the event including other sponsorships, and a full reconciliation and details of costs expended to hold the event Explanation of where the County of Elgin logo was used in Advertising or Recognition of County support. 11. Staff and Committee/Council Procedures a. Council may set aside an amount annually in the budget to be apportioned to support this policy as per Section 4 above. b. Delegations to Council or Committee for the purpose of solicitation of County funds to support an event or project will not be permitted to circumvent the process and will be monitored during the intake and award period of the grant process. c. County staff will not assist in the completion of any application submitted to ensure compliance with submission requirements d. Requests received, as per Schedule A, will be reviewed by staff and determined to be either eligible or ineligible using Schedule B e. Eligible applications will be summarized and presented to either Council or Committee for consideration f. Ineligible applications will be notified and advised as to the reason why their request did not proceed through the process. g. Once the annual allotted amount of Grant or Sponsorship has been exhausted, any further funding requests will not be considered. These applicants will be notified when/if this occurs and will require resubmission during the next intake period. h. Record of approved requests will be issued their funding cheques once approved i. By December 1 of each year, staff will determine if reporting back has been completed and, if not, will provide one-time follow-up with the group advising that they are non -compliant. j. Before the next intake period, staff will report back to Council or Committee information related to non-compliance k. Non -compliant applicant information from current and prior years will be kept to provide information during future intake years and used to ensure that these groups do not obtain further funding until compliant I. Applicants may comply by submitting either the appropriate missing information or by returning the funds originally gifted by Council. m. After one further year of suspension, said applicant may be removed from the list of non-compliance. 12. DEFINITIONS: "Applicant" means the group or organization making the request for grant or sponsorship. Change of leadership within the organization or group does not change the status of the applicant. Page 93 of 232 "Capital" means a project involving the construction or purchase of an item of physical substance that will be used/available for more than one year. Large requests must be forwarded to Council for approval and will require group/organization to submit all supporting documentation or application will not be forwarded. • "Committee" means a committee or subcommittee of Council with delegated authority to administer all or some portions of the Grant Program • "Community" means the jurisdictional boundaries within the Corporation of the County of Elgin. Grant Priority Area for streams #2 and #3 may consider exceptions within the boundaries of the City of St. Thomas. • "County" means the Corporation of the County of Elgin. • "Donation" is typically given without restriction on funds being spent on specific projects or initiatives. • "Facility" means County lands, buildings and portions of buildings available for rent or lease (owned and operated by the County). • "Fees" means charges levied with respect to the renting/leasing of facilities and related equipment as set out in the County's Fees and Charges By -Law. • "Grant" is defined as a sum of money given by a government or other organization for a specific purpose. • "In -Kind" means the use of County property/facilities, materials, or resources other than cash. • "Large Grant" means a contribution provided to the applicant to support a Capital Expense with a defined end date at an amount as outlined in Schedule C. • "Levy" means the portion of County Revenue required less all other sources of funding that is imposed upon ratepayers to balance the budget. The portion of County Revenue that is raised by taxation only. • "Partnership" means a simple partnership that involves a short-term agreement or contract under which two or more entities agree to unite their efforts or their resources to achieve a common goal. • "Non-compliance" means that the group or organization has failed or refused to comply with the terms of a previously successful application of grant or sponsorship given to them for an event or special project. Page 94 of 232 • "Non-profit organization" means an organization that does not exist to make a profit and provides public benefit through arts, culture, recreation, education and/or community -focused activities operating within the County. "Service Group" means a service club or service organization that is a voluntary nonprofit organization where members meet regularly to perform charitable works either by direct hands-on efforts or by raising money for other organizations. These organizations may raise funds to forward same to other organizations. Examples may include but are not limited to: Kiwanis International, Rotary International, Lions Clubs International, Civitan International, DeMolay International, Sertoma, and Optimists International. "Small Grant" means a contribution provided to the applicant to support a program, service, or operating expense requested at an amount as outlined in Schedule C. • "Sponsorship" means a contribution requested to support a specific program, service, or operating expense given at a set amount as in Schedule C. 111 Page Page 95 of 232 Schedule A COUNTY OF ELGIN Grant and Sponsorship Policy Application Form (*indicates a mandatory field) Name of Organization* Contact Person Name* Position* 1WMMW 01111iiil•'�'i Email* * (Organization will be responsible for Reporting back after the event/project has concluded) Under which Priority Area/Category is your request applicable (choose only one) Deadlines included in Section 1 of Policy Attached: I!V!V!V!V!V!V!V! a) Sponsorship (Fill out Sections 1 & 4)* III c) Grants (All Sections are to be completed) Grant Request (where Grant requested is above $2,001 u'neetin? 1 % of caputall Iloroject untied and Captat 11 in inn lur )* Total Amount Requested*: Section 1 — Tell us about your project Is your Group based in the County of Elgin Yes / No Is your Group Not -for -Profit or Charity? Yes / No Is your Group affiliated with another organization? Yes / No If Yes above please identify the other group or organization How many years has your Group/Organization been in Operation? Please describe what services your Group/Organization provides to the residents Dt the Uounty of LOW? 12 1 Page Page 96 of 232 Outline where this project, program/service or event will take place. If you are applying for event funding, please indicate anticipated event attendance. If you are applying for program or service, funding please indicate how many people from the County of Elgin use this service. Please provide a short, clear description of the project, event or program/service and how the funds will be used. Please include kev dates/scheduled activities and target audience. How does your project, event or program/service fill a need in the community? Please describe how the community is enhanced to achieve a positive impact. If this is not a new project, event or program/service, please describe how County support will enhance your project, event or program/service to increase participation and/or volunteerism: 131 Page Page 97 of 232 Please describe the financial need of your organization and why you are requesting this support: Section 2 - Show us your proposed event/project Budget Must provide a budget for the project/event that easily and clearly outlines financial information about the specific proiect/event for which the funding is being requested and must accurately disclose the full value of any pledges outstanding or funding received for the project/event at the time of submission. Sample budget outline provided below. Attach your event/project budget to this application. Revenue Needed Budget Amount received to date Include pledges Include other funding Include projected other revenue Expense Budget Amount Spent to date Include advertising costs Total Revenue less Expenses Section 3 - Detailed Proiect Outline and Financial Statements Attach further documentation related to the project as follows; IIRS Your organizations' prior year financial statements !V!V!V!V!!9p!p! Outline all areas of fundraising that have been explored !p!p!p!p!p!p!p! Ensure that Section 2 above is provided in detail and include quotes or tender documents to support your budget and that demonstrate responsible procurement practices. Include further detailed documentation about your project that include- JR,q Why do you consider County participation in your project necessary? I What other government funding has been obtained/applied for to support the project? Provide current funder decision of this support and reason for their decision. 141 Page Page 98 of 232 !V!V!V!V!!9p!p! How will this project directly benefit the ratepayers of the County of Elgin? I!p!p!p!p!p!p!p! Provide consultant reports, including statistics, to support the above? _Initial - Acknowledgement that approvals of Large Grants may be subject to the signing of an agreement with the County of Elgin (sample Schedule D) Section 4 — Acknowledge Privacy Statement, Report Back Requirements, and Application Sign Off Personal information, as identified by the County Freedom of Information and Protection of Privacy Act (MFIPPA) including name, address, telephone number and electronic email address is collected under the authority of the County Act, 2001 and in accordance with MFIPPA and other legislation. I, the undersigned, have read and understand the requirements to report back, as per Section 10 —Accountability and Recognition, the results of the event/project to the County of Elgin after the event has concluded. I understand that the Grant provided is not transferrable to another group/organization. If the event is cancelled or fails to occur, I understand that the funds granted will be owing back to the County of Elgin. I, the undersigned, certify the information in this application is, to the best of my knowledge, true, correct, and complete. I understand that I will be notified of a decision regarding this application once approved or denied. We have attached all relevant documents/information based on the type of support our application category requires as chosen above. rganization Representative Name (Print): plicant Signature: 151 Page Page 99 of 232 Schedule B COUNTY OF ELGIN Grant or Sponsorship Application Evaluation Checklist (for Staff use only) Date Application Received Group/Organization Applying Acknowledged Receipt on Date: Application is Scored Application is Eligible/Ineligible Ilf Ineligible provide Reason below: Amount being requested. Under which Priority Area/Category is your request applicable (choose only one): jUIIUI a) Sponsorship (Fill out Sections 1, & 4) II b) Grants (All Sections are to be completed) Grant Request (Council)(II ii'Qleat Il:�3Udget Grant $2,001 or all ay ^ Criteria (Staff to Complete prior to Review at Council/Committee) Yes No Application received by the deadline. Application meets criteria of program applied for Organization/Group based within, operating within, or serving the County of Elgin. Event/Program occurring within the County of Elgin. Event/Program benefitting residents of the County of Elgin. Organization/Group a registered Charity or Non -Profit. Funding request clearly indicated. Organization/Group has not received assistance from the County of Elgin in prior year or in a current ongoing agreement Request ask does not exceed 10% of total program budget and County has not exceeded funding of this project in a prior period. Organization/Group receiving assistance from other sources. Applicant is in good standing relative to past grants/sponsorships? Is Schedule D required? (Legal review necessary) This application meets all criteria necessary to be forwarded to Council or Committee including Agreement and appropriate Documentation? Council Strategic Benefit/Initiative enhanced by supporting this application. Date forwarded to Council/Committee Council/Committee Decision on Date: Follow up on Schedule E Completed Page 100 of 232 Schedule C COUNTY OF ELGIN Grants or Sponsorship Maximum Contribution Scale Authority under this Policy Committee Grants Program and Economic Development Partnerships Fair $2,000 maximum Approved by Council approved SubCommittee Festival $2,000 maximum Approved by Committee Council approved SubCommittee Program Specific Support — Other $2,000 maximum Requests and Economic Development Approved by Council approved SubCommittee In Kind Grant $2,000 maximum Approved by Executive Leadership Team Small Grants - Small specific project — $5,000 Maximum —funding limited to no List specifics (consideration may be more than 10% of total Budget — one-time given after applications for above is requests only exhausted) Approved by Council approved SubCommittee Economic Development Partnership $1,501 to $5,000 Maximum —funding or other Departments as applicable limited to no more than 10% of total Specific one-time event where Budget — one-time requests only that are County staff have direct agreed in alignment with the County's current upon involvement in the event (with Strategic Plan deliverables) Approved by Executive Leadership Team Community Development Partnerships (Council Approval Required) Large Grants - Large specific Project Funding is limited to no more than 10% of above $5,001 — Restricted to Capital the full project budget. Grant not to Programming support will not be exceed Budgeted annual amount and considered. pledges will not bind Council beyond their current term Approved by Council Disaster Relief Case -by -Case Basis Guided by actions of other Counties or Municipalities Approved by Council Loan Guarantees for any Ineligible and will not be considered agency or organization 171 Page Page 101 of 232 Schedule D AGREEMENT [SAMPLE ONLY — SUBJECT TO CHANGEI THIS AGREEMENT made this day of , 202 (the "Effective Date). BETWEEN: CORPORATION OF THE COUNTY OF ELGIN (hereinafter called "County" or "Municipality') -AND - INSERT NAME OF LEGAL ENTITY (hereinafter called "Organization') RECITALS: OF THE FIRST PART OF THE SECOND PART WHEREAS section 107(1) of the Municipal Act, 2001, c. 25, provides that Council may provide a grant to a group for any purpose that Council considers in the interest of the municipality; AND WHEREAS Elgin County Council wishes to provide modest financial assistance through the [Grant Program] to eligible and approved Elgin County non-profit organizations for projects that meet Program criteria and align with the goals of the Program; AND WHEREAS the Organization has applied for and wishes to receive such support from the County; AND WHEREAS the Organization been approved by Elgin County Council for participation in the Program; AND WHEREAS the Municipality and the Organization now wish to formalize their agreement pursuant to the purchasing policies of the Municipality; NOW THEREFORE in consideration of the sum of TWO DOLLARS ($2.00) now paid by each party to the other as well as the mutual covenants contained herein, the nature and extent of which consideration is acknowledged as sufficient and received, the Parties hereto agree as follows: 1. GENERAL 1.1. Purpose of Agreement This Agreement is for the provision of a Grant to the Organization in return for certain guarantees assuring the County of the benefit of the Project to the County and use of the Grant by the Organization for the faithful completion of the Project. 2. DEFINITIONS AND INTERPRETATION Page 102 of 232 2.1. Definitions In this Agreement, unless the context otherwise requires, the following terms, regardless of capitalization, shall have the following meanings: 2.1.1. "Agreement" "Agreement" means this agreement, including any recitals and schedules to this agreement, as amended, supplemented or restated from time to time. 2.1.2. "Confidential Information" "Confidential Information" shall mean any non-public information, whether in oral, written, electronic, or other form, disclosed by the Municipality to the Organization that is identified as confidential or would reasonably be understood to be confidential under the circumstances. Confidential Information includes, but is not limited to, personal health information, municipal plans, policies, proprietary data, financial information, infrastructure plans, public safety strategies, internal reports, and any other information that is not publicly available. 2.1.3. "Council" "Council" means the elected municipal council of the Municipality. 2.1.4. "Effective date" "Effective date" means the date set out at the top of the Agreement. 2.1.5. "Grant' "Grant' means all moneys, funds, or other financial instruments or products disbursed or given by the County to the Organization. 2.1.6. "Program" "Program" means the Elgin County Community Grant Program. 2.1.7. "Project" "Project" means the program, service, festival, fair or other event to be undertaken and completed by the Organization for which the Grant contemplated by this Agreement has been provided under this agreement. 2.2. Interpretation 2.2.1. Governing Documents and the Precedence Thereof In case of any inconsistency or conflict between or within the provisions of this Agreement any other document or writing, the provisions of such documents shall take precedence and govern in the following order: i) The body of this agreement; ii) The Schedules hereto, including Schedule "A", being the Application for the Grant, and Schedule "B", being the Terms and Conditions of the Grant. These documents are integrated into this agreement and collectively form the entirety of the agreement between the parties, and no supplement, modification, amendment, or termination of thereto shall be binding unless executed in writing by the Parties. These documents are collectively referred to herein as the "Agreement". 2.2.2. Gender/Number Page 103 of 232 Words importing the singular shall include the plural and vice versa. Words importing gender shall include all genders. 2.2.3. Headings Do Not Govern The headings contained in this Agreement are for reference only and in no way affect this Agreement. 2.2.4. "Include" All instances of the word "include" and all conjugations thereof should be read as though immediately followed by the words "without limitation". 3. GENERAL COVENANTS OF THE ORGANIZATION In addition to the other requirements of this Agreement, the Organization hereby acknowledges, agrees, and covenants that: i) The Organization is a legal entity that agrees to be bound to complete the Project as set out in Schedule "A" hereto; ii) The Organization and its Project meet the Community Grant Program criteria and will continue to do so throughout the Term of this Agreement; iii) The information contained in the Program Application Form was and is true and correct and there has been no change in said information. The Organization shall notify the County within seven (7) days of any change to said information; iv) The Organization will use the Grant or any portion thereof only for purposes directly relating to the Project; v) Should any portion of the Grant not be utilized by the Organization for the Project then the Organization shall immediately return the unused portion of the Grant to the County following completion of the Project; vi) At all relevant times during the effective Term of this Agreement, the Organization shall have and maintain at least the following governance procedures: a. procedures to provide for the prudent and effective management of Grant funds and monies; b. procedures to enable the successful undertaking of the Project; c. procedures to enable the preparation and delivery of all reports required herein. 4. GENERAL COVENANTS OF THE COUNTY The County shall disburse a Grant of $XXXX to the Organization within thirty (30) days of the execution of this Agreement by all parties. 5. SUMMARY OF PROJECT AND GRANT The Parties acknowledge and agree that the following summary particularizes the Organization, the Project, and the Grant as contemplated by thisAgreement: Address: Authorized Applicant: Community Grant Program Funding Stream: Telephone Number: Date of Approval: Email Address: Description of Project: See Schedule 'Wo I p 'l g (` Page 104 of 232 Anticipated Commencement Date of Project: Amount of Grant and Disbursement Schedule: Anticipated Completion Date of Project: Grant Period: The term of this Agreement is from the effective date to the later of the Anticipated Completion Date and the Actual Completion Date of the Project. Time is of the essence in this agreement. 6. TERMINATION 6.1. Termination for Cause In the event of default hereunder by the Organization, which shall include any failure to meet any obligation imposed by this Agreement, any unapproved delay in the Project, or any act of bad faith, the Municipality may cancel the Grant immediately and without notice. In the event of such cancellation, any and all Grant monies previously disbursed to the Organization are immediately due and payable to the County by the Organization. Such payment shall be delivered by the Organization within fifteen (15) days of receipt of a written notice of default and cancellation. For clarity, if any agent of the Organization treats any Municipal agent, including Municipal officers, staff, volunteers, or other agents, in a manner that violates a workplace policy of the Municipality, including anti -harassment and anti -bullying policies, such conduct shall constitute a default under this agreement that may form the basis for termination without cause under this provision. The obligations for repayment of any amount owing to the County, the insurance and indemnity provisions of this Agreement shall survive termination. 7. SAFETY AND EQUIPMENT 7.1. Safety The Organization warrants and agrees that it has the expertise, knowledge, and abilities necessary to ensure compliance with all relevant safety standards applicable to the Project, which include statutory, regulatory, by-law, professional, and other applicable safety standards. The Parties therefore agree that ensuring that the Project is performed in a manner that ensures the safety of the Organization, Equipment operators, members of the public, and public and private property is the sole responsibility of the Organization. 7.1.1. Safety Training Required Any and all operators, employees, or other agents of the Organization shall be trained in a manner that ensures that their duties are carried out safely and in compliance with relevant statutory, regulatory, professional, or other applicable standards. 7.1.2. Organization to Ensure Compliance The Organization warrants that it is aware of and will at all times ensure compliance with all relevant safety standards, which include statutory, regulatory, by-law, professional, and other applicable safety standards, including under the Occupational Health and Safety Act, R.S.O. 1990. C. 0.1, as amended from time to time. 211 P a g e Page 105 of 232 7.1.3. Workplace Safety and Insurance Board If the Organization has employees or is otherwise required to register with the Workplace Safety and Insurance Board, then upon execution of this Agreement and upon request thereafter the Organization must obtain and forward to the Municipality a certificate of clearance from the Workplace Safety and Insurance Board stating that, as of the current date, the Organization is in good standing with the Board. 7.1.4. Ministry of Labour Requirements The Organization shall ensure that its employment practices, employment standards, and notices of contract comply with all relevant statutes, regulations, and requirements of the Ministry of Labour. & INSURANCE The Organization shall take out and keep in force throughout the term of this Agreement a comprehensive policy of public liability and property damage, which shall include bodily injury and property damage liability, personal injury liability, completed operations liability, and blanket contractual liability with a severability of interest and cross liability clause. Such policy shall provide coverage in respect of any insurable event with a minimum limit of $2,000,000.00 (Two Million Dollars), exclusive of interest and cost, against loss or damage resulting from bodily injury to, or death of, one or more persons and loss of or damage to property. Such policy shall further name the Municipality as additional insured. The Organization shall, at the request of the Municipality, forward a certified copy of the policy or certificate thereof to the Municipality before the work is started. Prior to the use by the Organization or any agent thereof of any vehicle not covered under the aforementioned policy, the Organization shall take out and keep in force throughout the term of this Agreement a Non -owned Automobile liability policy or other applicable policy that shall provide a limit of no less than Two Million ($2,000,000) dollars per occurrence and which shall name the Municipality as additional insured. All aforementioned policies of insurance shall: i) Be written with an insurer licensed to do business in Ontario; ii) Be non-contributing with, and will apply only as primary and not excess to, any other insurance or self-insurance available to the Municipality; iii) Contain an undertaking by the insurer to notify the Municipality in writing not less than sixty (60) days before any material change in risk or cancellation of coverage. iv) Provide that any deductible amounts shall be borne by the Organization. 9. INDEMNITY The Organization shall indemnify and hold harmless the Municipality, its officers, Municipal Council, Employees and volunteers from and against any liabilities; claims; expenses; demands; losses; costs, including legal costs on a full indemnity basis; damages; suits or proceedings by whomsoever made, arising directly or indirectly by reason of any requirements of this Agreement, save and except for loss or damage caused by the negligence of the Municipality or its employees. The Organization shall take due and proper precautions for the prevention of accidents to its employees and other persons and property during or in consequence of the work anq,Zsoppl the Page 106 of 232 Municipality incur, pay or be put to any loss, damages, costs, charges or expenses or claims arising out of any failure to do so, the Organization shall forthwith, upon demand, repay the same to the Municipality. These indemnities shall survive the expiration or termination of this Agreement and continue thereafter in full force and effect. The Municipality shall not be liable to the Organization or any other party in relation to the Project undertaken by the Organization pursuant to the Terms of this Agreement and the parties agree that the Organization shall not be deemed an agent of the Municipality for any purpose under this Agreement. The Organization shall be solely responsible for the payment of any individuals or other entities employed, engaged or retained by the Organization for the purpose of assisting it in the fulfilment of its obligations under this Agreement. 10. RECORDKEEPING, REPORTING, AND RIGHTS OF INSPECTION 10.1. Recordkeeping The Organization shall preserve all accounts, records, receipts, vouchers, and other documents pertaining to the Project or the use of the Grant. Such records must remain available for inspection by the Municipality until the expiration of two (2) years from the date of the completion of the Project. 10.2. Requirement to Report The Organization shall submit a Project Report to the County no later than six months after the commencement of the Project and at least every additional six months thereafter. The Organization shall submit a final Project Report within sixty (60) days of completion of the Project. Project Reports shall contain a detailed financial accounting of use of the Grant funds. 10.3. Rights of Inspection The Organization will grant County staff access to its records of the Project and Grant for the purpose of determining compliance with this Agreement. To facilitate the County's rights of inspection, the Organization shall make available all facilities, physical and otherwise, for such audits and inspections and shall furnish the County and its authorized representatives with all such information as is from time to time required or requested. The County shall have the right to make copies thereof and take extracts therefrom. 11. MISCELLANEOUS 11.1. Acknowledgement of Contribution The Organization shall, as approved by the County, acknowledge the financial support of the County in any and all publications or media releases of any kind relating to the Project. The Organization shall note in any such publication that the views expressed therein are not necessarily the views of the County. 11.2. Confidentiality and Disclosure The Organization hereby agrees to keep confidential all confidential information received from the Municipality, except as otherwise required by law. The Organization acknowledges that all records, including information received from the Organization, that are in the custody or control of the Municipality are subject to the Municipal Freedom of Information ar2g' F,ro,(ecPon Page 107 of 232 of Privacy Act, R.S.O. 1990, c. M.56, as amended or replaced, and may be subject to disclosure thereunder. The Organization hereby attests to its knowledge of the Municipal Freedom of Information and Protection of Privacy Act and the regulations thereto. 11.3. Delay In the event that there is a Service Delay for any reason whatsoever, including equipment breakdown or operator unavailability, the Organization shall notify the Municipality thereof by email and telephone as soon as possible. The Organization acknowledges that such delay could result in damages, including liquidated damages against the Organization and that such damages may be deducted from any subsequent payment to the Organization. 11.4. Notice Except as otherwise specified, where any notice, direction or other communication is required to be or may be given or made by one of the parties hereto to the other, it shall be deemed sufficiently given or made if delivered in writing to such party at the following addresses: MUNICIPALITY: (ADDRESS) (E-mail) ORGANIZATION: (ADDRESS) (E-mail) 11.5. Non -Enforcement Does Not Constitute Waiver No waiver of any part of this Agreement will be deemed to be a waiver of any other provision. No term of this Agreement will be deemed to be waived by reason of any previous failure to enforce it. No term of this Agreement may be waived except in a writing signed by the party waiving enforcement. 11.6. Governing Law The validity, construction, and performance of this Agreement shall be governed by the laws of the Province of Ontario and the Law of Canada applicable therein from time to time. 11.7. Execution by Counterpart: Electronic Signatures Permitted This Agreement may be executed in one or more counterparts and thereafter exchanged by scanned, emailed or facsimile transmission methods, each of which document, once executed, shall constitute an original thereof and all of which together shall constitute one and the same Agreement. This Agreement may be signed by way of electronic signatures, provided that such electronic signatures comply with the Municipality's policies regarding the same. 11.8. No Assignment without Consent The Organization may not assign this Agreement or any right or obligation under this Agreement without receiving the Municipality's written consent in advance. 241 Page Page 108 of 232 11.9. Entire Agreement This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof. This Agreement supersedes any prior agreements, understandings, negotiations and discussions, whether oral or written, between the parties. 11.10. Severability If any clause of this Agreement shall be determined by a court of competent jurisdiction as illegal or unenforceable, then such clause shall be considered separate and severable from the rest of this Agreement, and the remaining provisions shall remain in full force and effect and shall continue to be binding upon the parties as though the illegal or unenforceable clause had never been included. IN WITNESS WHEREOF this Agreement has been executed by the parties as of the effective date. SIGNED AND DELIVERED ORGANIZATION per: Name: Position: I/We have authority to bind the Corporation. MUNICIPALITY per: Name: Position: per: Name: Position: Chief Administrative Officer I/We have authority to bind the Corporation. 251 Page Page 109 of 232 Schedule E COUNTY OF ELGIN Grants and Sponsorship Policy Report Back Requirements (for tracking of compliance by Staff) Date of Event or Project Completion Group/Organization Amount Paid to Group/Org Other: Client in Good Standing with Reporting Reporting shall include: Yes No Reporting received on or before 60 days after event A picture or newspaper article of the event activities from the day of the event Number or approximate number of attendees/users A full reconciliation of the Revenues collected at the event/for the project including other sponsorships, and a full reconciliation and details of costs expended to hold the event/complete project. Explanation of where the County of Elgin logo was used in Advertising or other Recognition of County Support Other requirements: As per Application Council/Committee requested report back information be circulated to them Follow up Required on Date: Contacted Client by email(s) attached Client has resolved concerns on: Date: Date forwarded to Council/Committee due to non Compliance: Council/Committee Decision on Date: T-T Page 110 of 232 ElginCounty Report to County Council From: Jennifer Ford, Director of finance/Treasurer Date: October 8, 2024 Subject: 2024 Quarter 2 Financial Review — Follow up Recommendation(s): THAT the report titled "2024 Quarter 2 Financial Review — Follow up" from the Director of Financial Services/Treasurer dated October 8, 2024 be received and filed. Introduction: During the September 24, 2024 Council meeting, staff were requested to provide information related to the amount of Wage Performance existing in the overall Quarter Financial Review in 2024. This report provides follow up information relative to that request. Background and Discussion: The end of Q2 showed favourable performance in the amount of $732,733. Details related to the departments were provided at that time within an attachment to the Summary report for reader information. The following information has been pulled from the Performance of each Department related to Wages as requested. Financial Implications: Staff have made note in the chart below the areas of business where wage performance could be at risk of change by year end. Total Wage Performance at the end of Q2 is $453K. As a result, the wage performance that is at no expected risk of change is currently worth $257K. Page 111 of 232 County of Elgin Wage Performance for June 30, 2024 Wages Perf Wages Perf at Risk 0) Corporate Activities - 1) Warden And Council Council 2,355 Warden 804 2) Administrative Services/Ag/PSB Administrative Services 20,578 Agriculture - Police Services Board - 3) Financial Services 50 4) Human Resources 59,271 5) Administrative Building (23,315) 6) Corporate Services 7) Engineering Services 8) Homes For Seniors Services Adult Day Bobier Villa Adult Day - Building & Property 5,058 Dietary 1,773 General &Admin 30,622 Housekeeping 8,780 Laundry (7,877) Nursing & Personal Care 67,864 Program & Support Elgin Manor Building & Property 9,849 Dietary 10,299 General &Admin 35,024 Housekeeping (1,196) Laundry 2,736 Nursing & Personal Care 24,753 Program & Support 4,505 Terrace Lodge Adult Day - Building & Property 4,318 Dietary 21,272 General &Admin (7,744) Housekeeping (1,662) Laundry (1,614) Nursing & Personal Care 66,505 Program & Support 10,260 9) Museum/Archives Archives 2,292 Museum (345) 10) Library Services 21,660 11) Information Technology - 12) Provincial Offenses & Collectio 10,279 13) Ambulance & Emergency Services Ambulance I 876 Emergency Measures 9,088 14) Economic Development & Tourism Economic Development 1 14,412 Land Division 14,641 Page 112 of 232 Alignment with Strategic Priorities: Serving Elgin Growing Elgin Investing in Elgin ® Ensuring alignment of ❑ Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ❑ Exploring different ways ❑ Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ❑ Enhancing quality of programs and services ❑ Engaging with our place. efficiently and effectively. community and other stakeholders. Local Municipal Partner Impact: Communication Requirements: Conclusion: This report is provided for Council's information as requested. All of which is Respectfully Submitted Jennifer Ford Director of Finance/Treasurer Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 113 of 232 ElginCounty Report to County Council From: Jennifer Ford, Director of Financial Services/Treasurer Date: October 8, 2024 Subject: 2023 Year End and Financial Statement Review Recommendation(s): THAT the report titled "2023 Year End and Financial Statement Review" from the Director of Financial Services/Treasurer dated October 8, 2024 be received and filed, and; THAT County Council approve the 2023 Financial Statements as presented in Appendix B and authorize the Warden, the Chief Administrative Officer, and Director of Financial Services/Treasurer to sign for distribution and publication, and; THAT the signed 2023 Financial Statements from Appendix B be posted separately and added to the 2023 Annual report in Appendix A all of which will be published on our website for public information. Introduction: This report includes information related to the year end results and seeks Council approval for the 2023 Financial Statements. Once approved, authorized representatives must affix their signatures to enable publication for use by funding partners and to inform the public. Backaround and Discussion: Appendix A is a draft of the 2023 Annual Report that will be published as a companion document following approval of the 2023 Audited Financial Statements. In the 2023 Annual Report, you will find comments from Ed Ketchabaw, the 2023 Warden of the County of Elgin. Staff have included highlights of key achievements by department that occurred throughout the County during 2023. Appendix B is a draft of the 2023 Audited Financial Statements. The Annual Report includes further details regarding a final breakdown related to the use of the Net Income that supports Capital and Operating project work, and Reserves as per the recently adopted Reserves and Reserve Fund Policy. Appendices in the Page 114 of 232 Annual Report outline in further detail individual department operational performance; completed capital projects; ongoing capital and operating projects along with a high- level overview of year end performance explained by department. Financial Implications: Changes in Accounting Policy Financial Statement Presentation PS1201: Readers will see a new Statement of Remeasurement of Gains and Losses that is consolidated with the Health Unit to illustrate changes in financial instruments. This statement contains information related to our share of the Health Unit debt for their St. Thomas facility. General information related to Financial Statement Presentation can be found at but is not limited to the following website: nIIIIY� ��Ile� ��i� �l �)692 4[) 2 9f[)9.: efZ87655d.�59j' l 11 1 J!' Asset Retirement Obligation (ARO) PS 3280: This year, readers of the financial statements will see reference to a newly required disclosure related to the removal of known hazardous materials to ensure compliance with our legislative requirement under PS 3280 Asset Retirement Obligation. Throughout the year, all County buildings were tested by an independent consultant and the amount of remediation of hazardous material costs were then quantified using 2023 known remediation pricing. The requirement has obligation to immediately create a liability to acknowledge the obligation of the hazardous materials. Additionally, ongoing responsibility of the municipality includes the requirement to review and adjust this obligation in future years to ensure that the liability remains consistent with the expected remediation costs. The municipality should also review their strategic funding policies to ensure sufficient funding is available to meet the obligation at the time of remediation. Other implications of this disclosure include increasing the cost of the assets in question, annual amortization of the increased costs, and a plan on how to fully fund the obligation now and into the future to ensure that the obligation is covered. It should be noted that the ARO estimates the funds required for the removal of the hazardous materials found either through abatement or demolition only. The ARO is not reflective of the rebuilding or refurbishment of the area after the materials have been removed. As a result of the assessment, these costs have been estimated and included during the year end close of the 2023 financial statements for two of our facilities where this obligation exists. The Administrative Building has an ARO valued at $1.99M and a small area of Terrace Lodge remains that has an ARO valued at $233K. See Note 11 in the financial statements for information directly related to the County. Page 115 of 232 General information related to ARO obligations can be found at but is not limited to the following website- 1111) 1[ u te i[ 01[� ... .......... ............... Financial Instruments PS 3450: This requirement identifies the County's share of the Health Unit's interest rate swap on their debt. See Notes 6 and 7 of the financial statements along with the Statement of Remeasurement Gains and Losses ) D ::� 345(,,,) tIjjp� //www [ d(, finan(Ja�� 'Xo 2 :,a t II o i[I% 2 ................................................................................................................................ 2023 Capital Project Overview: The 2023 Capital budget is comprised of the following items: 2023 Capital budget Quantified: 2023 approved Ca p ita l Budget 22,481,78S 2022 Carryforward Budget S8,733,4S7 Use of 2022 Surplus approved by Council: Added from Surplus forCounicH Chambers after budget approved 510,000 Added From Surplus for Boller Replacemenit 40,000 Cu rre nit Budget CapYTD 81,765,242 Page 116 of 232 2023 Summary Performance of Capital Row Labels BudgetCAP' YTD ActualCAP' YTD PerfCAP' YTD (bllan,k) 0) Corporate Activities 533,050 310,812 222,238 5) Administrative Building 9,682,769 6,795,112 2,887,657 7) Engineering Services 28,391,390 24,484,801 3,906,589 9) Museum/Archiives 160,000 51,549 108,451 10) Liibra ryServiices 515,746 385,237 130,509 11) Information Technology 1,238,542 630,320 608,223 13) Ambulance & Emergency Services 1,466,787 1,131,666 335,121 14) Economic Development &Touriism 55,600 52,389 3,211 Bobiier iilllla 1,813,583 1,068,355 745,228 Elgin Manor 1,183,260 667,105 516,154 Terrace Lodge 36,724,516 27,906,461 8,818,055 Grand Total 81.765.243 63.483.808 1&281,435 2023 Closed Capital 19,927,089 17 969,317 1,957,771 2023 CarryForward 61,838,154 45,514,491 16,323,663 Total of Projects listed 81,765,243 63,483,808 18,281,435 Within the Annual Report Appendices, Completed and Carry forward projects are further outlined in detail. The results of the year end completed Capital projects shows a surplus of $1.96M. As per the Reserves Policy, this surplus has been redirected to Reserve 3000-000 Reserves Capital Projects which was set up to support future years where projects related to existing Road, Culvert, and Bridge rehabilitation require a one- time large increase in budget and is identified as an unusual spike in normal capital replacement activity. This Reserve will be used to offset the need to increase the tax rate or take on additional debt to fund these projects in these future years. 2023 Operating Budget Performance: The County budgets over and above the annual Operating needs in order to support the completion of the Capital Projects listed above. In 2023, Council approved an Operating budget of ($10,898,379). Incomplete operating project budgets that were carried forward from 2022 into 2023 for completion added an additional ($710,497) worth of budget to arrive at the budget starting position of ($11,608,836). Carried forward expenses and revenue related to the additional budget amounted to a net amount of ($2,539,467) within departments that will be paid from funds set aside at last year end to the Mill Rate Stabilization Reserve. A review of the Preliminary 2023 year- end Department Performance identified that $1,100,857 will be required to finish projects in 2024 and $846,389 that is slated to be transferred to reserves to Page 117 of 232 accommodate the funds received for those purposes. The Net Performance by department for 2023 sits at $4.538M with explanations to follow the chart below. 2023 Summary Report of Operations and Operating Projects BudqelandActuals include Amortization but no Capital Projects December 31, 2023 Required Adjustments to Performance of Operational Budgets Departments BudgetOP YTD Actuai YTD 2022 Operafing Projects Claimed forward (Rev)/Exp Prefinnary 2023 year End Dept Pedarmanee Less 2023 Can yfDr-ward Ciperafing surpfus (RGm­)fta 2024 Less Transfers iffrai Rese-Anes, Finall 2023 De4pt Perfo rMance Resu Is, for Operafing 0) Corporate Activities (40,485,142) (44,732,483) (7105,697) 4,953,037 (116,962), 852,6229 4,217,376.51 1 ) Warden And Council 4407,468 4237,305 (418) 17,581 (418) 17,998 51 2) Administrative Services(Ag/PSB 1,174,679 971,360 (244,088) 447,4108 97,487 349,920.53 3) Financial Services 816,872 806,725 1,140 9,007 13,310 (4,302 80) 4) Human Resources 778,124 713,495 6,701 57,928 31,256 (5,342 4) 32,014 24 5) Administrative Building 503,644 694,348 (376,211) 185,507 62,612 122,894.72 6) Corporate Services 1.114,865 871,82B - 243,037 - 243,036.88 7) Engineering Services 10.382,179 11,045,222 (328,294) (334,749), 39,356 (374,104 97) 8) Homes For Seniors Services 2,295,758 3,803,787 (1,282,255) (225,773) 465,871 9,922 1 (701,566 29) 9) Museum/Archives 408,513 507,113 (132,932) 34,332 13,464 (27,540) 48,407 97 10) Library Services 3,180,867 3,165,754 (4,329) 19,442 24,264 16,7266 (21,548.15) 11 ) Information Technology 1 ,716,064 1,611,927 76,545 27,592 150,300 (122,708 08) 12) Provincial Offenses (110,992) (99,356) - (I 1,63f) 20,0100 (31,636 0,10) 13) Arnbulance& Emergency Service E 3,924,924 3,714,715 (309,887) q 520,095 65,185 454,910.37 14) Ec Dev, Land Div, Planning & Tourism 2.250,341 947,206 1 760,258 542,877 1 235,132 1 307,745 20 ITotal Taxation used in Operating (I I'U8,836) (15,555,04) (2,639,467) 6,485,666 1 1,100,867 1' 846,3,89 4,6 The following chart provides a high-level explanation for Performance to budget that is +/- $100K on each department. Page 118 of 232 Supplemental Taxation Perf (+$2.2M), Interest Inc Perf (+1.4M) higher than budgeted, 0) corporate Activities 4,217,376.51 Interest Exp not required TL Debt delayed (+$442K), 1) warden And Council 17,998.51 2) Adm inlstrative Services/Ag/PSB 349,920.53 Higher Legal Rev(+265), Pas Wage/Ben Perf(+76k) 3) Financial Services (4,302.80) 4) Hum an Resources 32,014.24 5) Administrative Building 122,894.72 wages Perf (+46k),R&M (+20k), Utilitiies(+38K), Amortization (+46k) 6) Corporate Services 243,036.88 $200K Positive Benefit Perf to offset overages in other Depts Amor"rtization higher than expected (4487K) and Loss on Road 52 (-$273) Offset by 7) Engineering Services (374,104.97) positive wage Perf (+$115L) and Project Revenue (+328K) $572K in age/Benefit Accruals have been recorded in anticipation of ongoing 8) Hlomes For Seniors Services (701,566.29) arbitration and $130K overspent in Food costs 9)Museum/Archives 48,407.97 10) Library Services (21,548.15) 11) Informatiion Technology (122,708.08) Unfunded carryforward cyber Security Project closing (-164K) is offset by dept saviiu 12) Provincial Offenses (31,636.00) Sale of retired Ambulances(+$1 d5) plus lower than budgeted casts (+$1111k), carryforward cP Projects (Prow Yr End (March 2024) Owing to Prov) (+$185k), and 13) Ambulance & Emergency ServiceE 454,910.37 extra revenue made by Fire School(+54k) Planning Perf Savings on Wages/Benefits( +131k), LandDiv Perf Savings on 14) Ec Dev, Land Div, Planning & Wages/Benefiits/Legal (+$55k), EcDev Perf Savings an Tourism 307,745.20 Wages/Benefiits/Projects(+$121) Total Taxation used in, Operating 41,538,4i39 Most of the positive performance experienced occurred within the Corporate Activities department where Revenue from Taxation and other non -department specific activity was captured such as interest income and expense. Interest rates are slowly decreasing but throughout 2023 the County experienced higher than average interest rates on accounts and investments that were in place. Delays on acquiring debt for the Terrace Lodge Rebuild also saved some costs that were budgeted in this area but not used. By year end, additional supplemental taxation from growth related tax increases was received. Possible supplemental income from new taxation is not able to be quantified at the time of budget approval when the levy is determined. Homes performance is indicative of estimated accruals for 2023 for wage and benefit costs in anticipation the possible results of union arbitration which were unbudgeted at the beginning of 2023. As outlined in the 2023 budget, any Net Income not used for Operations has been earned to support Capital projects planned throughout the County and debt repayment. Below are the changes to the Balance sheet for Capital, Operating and recommendations for Reserves that supports the reallocation of the ($15.5M) as shown in the above operational plan. Page 119 of 232 (15,555,054) 2023 Net Income 2023 Year End Planned Net Income Use 12,837,961 WIP Carryforward -an Increase in completed Capital work currently under constructiion (1800 Accts) 4,734,509 NBV is an increase to Planned Capital placed In Service (1820-1935 Accts) (9,384,646) Capital Fund - Remaining Budget raised for Completion of Planned WIP (Acct 3260) 1,000,000 Capital Fund -Terrace Lodgie (Acct 3210) 75,940 Capital Fund - Sewagie Treatment Plant (Acct 3230) 50,419 Capital Fund -White Station (Acct 3205) 1,957,771 Transfer to Captiial Projects Reserve (Surplus of Closed Projects Report to Acct 3000) 726,265 Planned Increase to Growth Reserve 142,116 Debt Repayment (Principle Portion only) 1,100,857 Operating i Projects - Set into Miillrate Stabiilizatiion to complete unfinished Operating Projects (11,939) Decrease due to use of Archives Reserves (15,601) Decrease due to use of Museum Donation Reserves 16,727 Increase of Library Donation Reserves 3,453 Increase of BV Donation Reserves 810 Increase of TL Donation Reserves 5,659 Increase of EM Donation Reserves (5,342) Decrease due to use of staff Training i Reserves (2,320,096) Net Income available for Reserve Allocation as per Policy The first few entries in the chart above identify that more Work in Progress is being carried forward in 2023 than in 2022. The majority of this relates to the Terrace Lodge Capital project that should be completed in 2025. Capital work supported in these categories may have planned funding with the remainder of costs being supported either through taxation or debt. Debt Repayment and borrowing was accommodated at $1.14M and Operational Carry forward projects of $1.1 M have been set aside in the MillRate Stabilization fund for completion in 2024. Other items set aside in this area total the $849K of in the chart identifying transfers to/from reserves and included donations received during the year through regular operations and a large allocation to the Growth Reserve fund established by Council. Capital surplus from completed projects was also set aside in the amount of $1.91VI into the Capital Projects Reserve to support future Road, Bridge, and Culvert work. After the above allocations were completed, there remained $2.31VI of Net Income available to be allocated towards other County Reserves. Based on the Reserve and Reserve Fund Policy recently adopted by Council, staff have provided recommendations for the allocation of the remaining funds in the following manner: 2023 Recommendations as per Reserves and Reserve Fund Policy 178,283 Capital Fund - Court Facility 138,954 Capital Fund -Ambulance Base Faciltiies 1,397,083 Applicable interest to be allocated to Reserves based on Dec 31, 2022 Balance (605,777) Recommended to be used to fund new ARO Reserve 605,777 ARO Reserve (NEW) 0 Remaiinngi Surplus for consideration to be directed to Capital Reserves Acct 3000 Page 120 of 232 The first two calculations were based on revenue received through the rental of these facilities and reflective of annual use of the building(s) in question. Interest has been calculated and based on the reserve balances at Dec. 31, 2022 that were invested throughout 2023. After these considerations, there remained $605K left to reallocate to additional reserves. Staff recommend that the remaining $605K be allocated to a new reserve that solidifies the County's commitment to begin to fund the liability related to the $2.223M Asset Retirement Obligation related to Terrace Lodge and the Administration Building as outlined at the beginning of this report and in the financial statements on Note 11. Alignment with Strategic Priorities: Serving Elgin Growing Elgin Investing in Elgin ® Ensuring alignment of ® Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ® Exploring different ways ® Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ® Enhancing quality of programs and services ® Engaging with our place. efficiently and effectively. community and other stakeholders. Local Municipal Partner Impact: Communication Requirements: County auditor Robert Foster, CPA, CA from Graham Scott Enns LLP is in attendance to provide Council with the auditor's opinion of the County's 2023 Financial Statements. The Financial Information Return (FIR) is a provincially mandated and standardized document that is required by all municipalities to be completed annually and provided to the Ministry of Municipal Affairs and Housing. The FIR reporting document balances to the financial statements as of this report and will be submitted upon approval of the 2023 Financial Statements. The 2023 Annual Report will be published on our website once the draft statements are approved and signed by authorized officials for use by the public. Financial Statements will be forwarded to our funding partners upon approval as necessary. Page 121 of 232 Conclusion: The 2023 Financial Statements are now complete and require approval by Council and the signatures of authorized County officials. The approval of these statements will also recognize any new reserves set up for the County's Asset Retirement Obligation. Staff will bring a subsequent report forward to Council that outlines the Reserve balances at the end of Dec 31, 2023 as per the Reserve and Reserve Fund Policy once approval of the statements is finalized. The 2023 Annual Report will be posted on the County website and will include the 2023 Financial Statements. All of which is Respectfully Submitted Jennifer Ford Director of Financial Services/Treasurer Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 122 of 232 jEPON ElginCounty Page 123 of 232 Aft Mw ��(4 2023 Warden's Welcome 03 Your Elgin County 04 Meet Your Elgin County Councillors 05 2023 Key Achievements 07 Understanding Your 2023 Taxes 09 Stay Connected With Us 11 Appendix 1 : Use of Net Income 12 Appendix 11 : Department Operational Performance 16 Appendix III: Operating & Capital Projects 63 Appendix IV: 2023 Signed Financial Statements 70 2 @ 2Z Warden's Welcome On behalf of Council, I am proud to present the County of Elgin's 2023 Annual Report. As we look back on the past year, this report highlights the remarkable progress we've made, and I hope you find the information valuable as we reflect on our shared achievements. 2023 was a year of growth, resilience, and innovation for Elgin County. Our community continued to thrive with significant infrastructure improvements, modernized systems, and an unwavering focus on supporting local businesses. From the rehabilitation of Ron McNeil Line and the opening of the County 's first roundabout, to the completion of Phase 1 of the Terrace Lodge Redevelopment Project, we worked hard to enhance the quality of life for our residents. This Annual Report not only satisfies a legislative requirement but also serves as a reflection on the milestones we reached together. It provides a financial summary for the year ending December 31, 2023, and highlights the County's dedication to delivering efficient services to our residents and businesses. Throughout the year, Council was guided by our Strategic Plan, focusing on our key priorities of Serving Elgin, Growing Elgin, and Investing in Elgin. Our commitment to transparency, teamwork, fiscal responsibility, and public engagement has shaped the decisions we made throughout 2023. As we reflect on these accomplishments, we also express our gratitude. The strength of our community, supported by careful planning, ensured that Elgin County remained one of the most desirable places to live, work, and thrive. I extend my sincere thanks to our residents, businesses, Council, and staff for their dedication and hard work over the past year. Thank you for taking the time to review our 2023 Annual Report, and we look forward to building on these successes in the years to come. 2023 Warden Elgin County is an Upper -Tier Municipality that is comprised of the following seven (7) Municipalities: • Municipality of West Elgin • Town of Aylmer • Municipality of Dutton Dunwich • Township of Malahide • Township of Southwold • Municipality of Bayham • Municipality of Central Elgin Elgin County consists of County Council and Administration, which is made up of 10 departments focused on delivering exceptional service to approximately 52,000 people. The County serves its area municipalities, businesses, visitors, community and government partners, and Elgin County employees. While the City of St. Thomas is geographically located within the boundaries of Elgin County, it is a single -tier municipality, and its services and operations are separate from those delivered by Elgin County. Community & Cultural Land Ambulance Maintenance of Services Archives, ��YIr�� �iiuiuu i uai uk � Services -Provided Elgin County g Library, Museum) by Medavie Roads Economic Planning & Land Provincial Development & Division Offences Tourism Services Committee Administration Emergency Long -Term Care UIII@� �o a o Social Services - Administered Management/Fire Homes & Seniors �i�i )p�N o by the City of St. Thomas Training Services Services hiss,~fig �1�llU�������� and funded by the County MIKE HENTZ DOMINIQUE VW���tl�'" IIIVIV a IIII IIIUINUI�INNN� �� �IllllulNllul� oiuuiuui�N VW u. VVUIUUIU➢1� a VVUU IIIIVVIIUU�� INIUIUUUI VVUIUUIU➢lak CE11411 NNN �IIIIIII, '�N ;NhNU �pUIUUIU➢A ��IIIIIIIV1U11V IIII@9IIII IVI UIUUIDI➢k� ��UIUUIU➢d � NdkkkY� ....' l d l ,14 1::)e ljputy I , ul" Mayor WIDNER BY INUUN11&11uafl 1 The County of Elgin has seen a year of remarkable achievements, highlighting our ongoing commitment to enhancing infrastructure, supporting local businesses, and improving community services. Despite challenges, our focus on collaboration and progress has resulted in tangible outcomes that will benefit residents for years to come. One of the most significant accomplishments this year was the rehabilitation of Ron McNeil Line, a major arterial road serving the Municipality of Central Elgin and the Township of Malahide. This project was made possible through a $1.65 million contribution from the Canada Community -Building Fund. We are also proud to have opened the County's first roundabout at the intersection of Elm Line and Centennial Road, improving traffic flow and safety. In addition, we completed a 10- kilometre resurfacing of Sunset Road, which included the addition of wider cycling lanes and enhanced accessibility ramps, making the road safer and more accessible for all users. Progress continued with the completion of Phase 1 of the Terrace Lodge Redevelopment Project. Residents are now enjoying a new two-story addition, with further work scheduled to continue. At the Elgin County Administration Building, the north elevator was opened to provide an accessible -friendly entry for employees, tenants, and visitors, and the south elevator is on track for completion. In the fall, the much -anticipated Amazon Fulfillment Centre in the Township of Southwold officially opened its doors, creating over 1,000 jobs in the region. This development marks a significant boost to the local economy and employment opportunities for residents. In another milestone, the Elgin - Middlesex Regional Fire School hosted its second graduation ceremony in the spring, celebrating 69 recruits from Elgin's municipalities and neighbouring communities who completed the rigorous training program over five months. This year also saw a revitalization of the County's Savour Elgin culinary program, which now emphasizes culinary tourism and agritourism experiences across the County, showcasing our vibrant local food scene. On International Women's Day, the County's Economic Development department, in partnership with the St. Thomas & District Chamber of Commerce, hosted a sold -out "Women in Agriculture" event. Five local female farmers shared their stories, inspiring attendees and highlighting the critical role women play in our agricultural community. The County has also been advancing its modernization efforts. The Archives successfully migrated its artifacts to a digital database, making historical resources more accessible to the public. Additionally, the County implemented new human resources management software, which will streamline payroll processes, recruitment, and scheduling at our long-term care homes, improving efficiency across multiple departments. In the fall, the County launched its Business Retention & Expansion Program. Through this initiative, the Economic Development department has been meeting with local businesses to understand their challenges and opportunities. This program is designed to support our businesses as Elgin County continues to experience growth and development. As we reflect on the progress made in 2023, the County of Elgin remains committed to building on these successes. By continuing to invest in infrastructure, support local businesses, and modernize our systems, we are shaping a prosperous future for our residents. Together, we look forward to further growth, collaboration, and accomplishments in the years to come. Understanding Your 2023 Taxes Council remains committed to achieving affordable taxes while maintaining and expanding high -quality services for residents. By taking a long-term 10-year view in our budget development, Council strives to proactively tackle the challenges facing our residents and seize upon opportunities that will improve our residents' lives. Since understanding budgets can be a daunting task, we prepared an informative video in 2020 to help you understand a bit of the process that Council undertakes each year to ensure you are receiving the best quality services at affordable tax rates. This video can be found here. In March of 2023 Council approved a budget with a 3.76% increase in taxes equating to $23.88 per $100,000 of assessment. Tax Rate IV dA"�h �u"'Voua � w�U Increase: Da�m�o0a Ou rywry �V ,,�a b� � Residential 5.76°la . .." valued at $236®000: $56.56 " � � u w �� 2023 Total Levy: � � � �� Levy Increase over 45.1M p,.... o� � ° 2022: $2o6M '1-,0 „ 0 The following chart represents Elgin Countys 2023 Budget and Actuals. The budget is an estimate of 2023 revenue and expenses supporting Elgin County's day-to-day operations. Actuals represent real revenue and expenses throughout the year. For a further breakdown of department spending, please refer to 'Appendix I' for the performance details. �tl YA, I aim (q N P DEPARTMENT NAME BUDGET ACTUALS Corporate Activities ($40,485,142) ($44,732,483) Warden & Council $440,468 $423,305 Administrative Services/ $1,174,679 $971,360 Agriculture/ Police Services Board Financial Services $816,872 $806,725 Human Resources $778,124 $713,495 Administrative Building $503,644 $694,348 Corporate Services $1,114,865 $871,828 Engineering Services $10,382,179 $11,045,222 Homes & Seniors Services $2,295,758 $3,803,787 Museum & Archives $408,513 $507,113 Library Services $3,180,867 $3,165,754 Information Technology $1,716,064 $1,611,927 Provincial Offences Administration ($110,992) ($99,356) Ambulance & Emergency Services $3,924,924 $3,714,715 Economic Development, Tourism, Planning, Land Division 2,250,341 $947,206 2023 Net Income ($11,608,836) ($15,555,054) $15a A I Rk, Mal 6 Explanations of Performance (+/- $100K) DEPARTMENT NAME AMOUNT EXPLANATION OF PERFORMANCE Corporate Activities $4,217,376.51 Supplemental Taxation Performance, Higher Interest Performance, Terrace Lodge Debt Delayed Warden & Council $17,998.51 Administrative Services $349,920.53 Increased Legal Revenue; Positive Agriculture/ Police Services Board Wage/Benefit Performance Financial Services ($4,302.80) Human Resources $32,014.24 Administrative Building $122,894.72 Decreased Costs: Wages, Utilities, Maintenance, Amortization Corporate Services $243,036.88 Positive Benefit Performance Engineering Services ($374,104.97) Increased Costs: Amortization, Loss on Road 52; Offset by Wage Performance & Project Revenue Homes & Seniors Services ($701,566.29) Increased Costs: Arbitration and Food Costs Museum & Archives $48,407.97 Library Services ($21,548.15) Information Technology ($122,708.08) Increased Costs: Cyber Security Provincial Offences Administration ($31,636) Sale of retired Ambulances, lower than Ambulance & Emergency Services $454,910.37 budgeted costs, carryforward CP projects, Fire School Revenue Economic Development, Tourism, Planning $307,745.20 Savings on Wages, Benefits, Legal and Projects Land Division Total Taxation used in Operating $4,538,439 REQUIRED CHANGES TO BALANCE SHEET CHANGE BETWEEN 2022 & 2023 2023 Net Income (15,555,054) WIP Carryforward - Increase in completed Capital currently under construction (1800 Accts) $12,837,961 NBV is an increase to Planned Capital placed In Services (1820 - 1935 Accts) $4,734,509 Capital Fund - Remaining Budget raised for Completion of Planned WIP ($9,384,646) Capital Fund - Terrace Lodge (Reduction in Fund Portion) (Acct 3210) $1,000,000 Capital Fund - White Station Garage (Acct 3205) $50,149 Capital Fund - Sewage Treatment Plant (Acct 3230) $75,940 Transfer to Capital Projects Reserve (Surplus to Closed Acct 3000) $1,957,771 Planned Increase to Growth Reserve $726,265 Debt Repayment (Principle Portion Only) $142,116 Operating Projects - Set into Millrate Stabilization to complete unfinished Operating Projects $1,100,857 Decrease due to use of Archives Reserves ($11,939) Decrease due to use of Museum Donation Reserves ($15,601) Increase of Library Donation Reserves $16,727 Increase of Bobier Villa Donation Reserves $3,453 Increase of Terrace Lodge Donation Reserves $810 Increase of Elgin Manor Donation Reserves $5,659 Decrease due to use of Staff Training Reserves ($5,342) Net Income available for Reserve Allocation as per Policy ($2,320,096) 2023 per Reserves ,e s and Reserve Funds Policy Net Income Available for Reserve Allocation Capital Fund - Court Facility Capital Fund - Ambulance Base Facilities Applicable Interest to be allocated to Reserves based on December 31, 2022 Balance Recommended to be used to fund new Asset Retirement Obligation (ARO) Reserve Asset Retirement Obligation (ARO) Reserve (NEW) Remaining Surplus for consideration to be directed to Capital Reserves Acct 3000 ($2,320,096) $178,283 $138,954 $1,397,083 ($605,777) $605,777 $0 Performance for 2023 for 200 - Administrative Building As At Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4215 Federal Funding - Project Revenue 26602011 Elevator (100,000) (100,000) 26602113 Zero Emission Project ( 100,000) (90,000) (10,000) 26602114 SRF - Council Chambers Renovations ( 100,000) ( 100,000) 4330 Rental Revenue (726,721) (727,777) 1,056 4350 Recoveries 0 ( 17,428) 17,428 4360 Project Revenue - 0 26602108 Interior Renovations (125,000) (125,000) 26602113 Zero Emission Project (73,000) 67,107 ( 140,107) 1) Revenue Total ( 1,224,721) (768,098) (456,623) 2) Wages 5300 Wages 317,073 243,782 73,291 5310 Vacation Pay 17,149 ( 17,149) 5330 Vacation Pay 2,985 (2,985) 5370 Sick/Bereavement 6,798 (6,798) 2) Wages Total 317,073 270,715 46,358 3) Benefits 5400 Benefits 104,109 67,385 36,724 5490 Benefits - Manulife 37,307 ( 37,307) 3) Benefits Total 104,109 104,691 (583) 4) Operating Costs 5500 Mileage 6,000 3,397 2,603 5505 Travel - Other 1,000 1,000 5510 Development 2,500 4,714 (2,214) 5850 Purchased Services 321,546 311,343 10,203 5880 Equipment 2,500 3,082 (582) 5920 Repairs/Maintenance 35,000 14,300 20,700 5940 Utilities 282,281 243,983 38,299 5950 Property Taxes 36,131 32,826 3,305 5960 Project Costs 26602106 Security Equipment 15,000 2,006 12,994 26602301 Heat Pump Replacement 35,000 24,632 10,368 26602302 Miscellaneous Professional Fees 10,000 10,000 26602303 Painting 80,000 30,002 49,998 26602304 Miscellaneous Maintenance 10,000 10,000 26602307 Miscellaneous Equipment 5,000 5,000 6090 Miscellaneous 2,500 467 2,033 8000 Amortization 462,725 416,290 46,435 4) Operating Costs Total ...................................................................................................................................................................................................................................................................................................................................................................................................................... 1,307,183 1,087,040 220,143 1) Net Income Total ...................................................................................................................................................................................................................................................................................................................................................................................................................... 503,644 694,348 (190,705) Prior Year Carryforward Project Actuals 26602011 Elevator ( 100,000) 26602114 SRF - Council Chambers Renovations ( 100,000) 26602108 Interior Renovations ( 126,000) 26602113 Zero Emission Project (50,590) 26602303 Painting 379 Net Cost to Department of Carryforward items (376,211) ...................................................................................................................................................................................................................................................................................................................................................................................................................... Net Income Total ...................................................................................................................................................................................................................................................................................................................................................................................................................... 503,644 318,137 185,506 Page 139 of 232 Available Funds for 2023 for 130 - Administrative Services As at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4350 Recoveries (1,200) (14,330) 13,130 4360 Project Revenue (402,482) (423,510) 21,028 1) Revenue Total (403,682) (437,840) 34,158 2) Wages 5300 Wages 1,160,689 1,026,714 133,975 5310 Vacation Pay 89,765 (89,765) 5330 Vacation Pay (22,140) 22,140 5370 Sick/Bereavement 12,144 (12,144) 2) Wages Total 1,160,689 1,106,483 54,206 3) Benefits 5400 Benefits 324,993 200,161 124,832 5460 Benefits Subsidized 7,196 (7,196) 5480 Benefits - STD 177 (177) 5490 Benefits - Manulife 94,911 (94,911) 3) Benefits Total 324,993 302,445 22,548 4) Operating Costs 5500 Mileage 7,500 4,136 3,364 5505 Travel - Other 5,000 906 4,094 5510 Development 10,000 18,600 (8,600) 5610 Memberships 9,500 13,165 (3,665) 5620 Subscriptions 5,000 5,616 (616) 5630 Office Supplies (0) 0 5880 Equipment 1,500 2,228 (728) 5910 Special Projects 500 500 5960 Project Costs 2 1,433 ( 1,430) 6090 Miscellaneous 863 (863) 4) Operating Costs Total ..... ........... .......................................................................................................................................................................................................................................................................................................................................................................................................................... 39,002 46,947 (7,945) 1) Net Income Total 1,121,002 1,018,036 102,966 Prior Year Carryforward Project Actuals Legal Projects Carryforward (244,088) Net Cost to Department of Carryforward items - ......................................................................................................................................................................................................................................................................................................................................................................................................................................... Net Income Total 1,121,002 773,948 347,054 Page 140 of 232 Performance for 2023 for 30 Bobier Villa - 480 - Adult Day as at Dec 31, 2023 Available To ,,,,,,,,,,,,,,,"I'l""I'll""I'll'll" I'll "I'll",'ll" I'll"I'll'll""I'll""I'll""I'll""I'll",'ll'I.............,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,............,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,............,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,..............."I'l""I'll""I'll'll" Budget Spent I'll "I'll",'ll" I'll "I'll'll""I'll""I'll" Spend I'll"I'll",'ll'I.............,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 1) Net Income .... ..._ ..._ .... 1) Revenue 4200 Province of Ontario (143,302) (143,302) 4360 Project Revenue 0 0 4370 Other Revenue (22,500) (16,518) (5,982) 1) Revenue Total (165,802) (16,518) (149,284) 2) Wages 5300 Wages 101,643 71,998 29,645 5306 Project Wages (0) (0) 2) Wages Total 101,643 71,998 29,645 3) Benefits 5400 Benefits 33,264 17,365 15,899 5406 Project Benefits 0 0 5410 Vacation Pay 6,241 (6,241) 5450 Lieu $$ 7,289 (7,289) 5470 Benefit - Sick/Bereav 78 (78) 5490 Benefits - Manulife 437 (437) 3) Benefits Total 33,264 31,411 1,854 4) Operating Costs 5500 Mileage 430 430 5510 Development 285 285 5630 Office Supplies 255 633 (378) 5850 Purchased Services 15,975 18,831 (2,856) 5860 Supplies 1,200 2,475 (1,275) 5880 Equipment 2,010 5,480 (3,470) 5940 Utilities 0 5,749 (5,749) 6090 Miscellaneous 240 100 140 6810 Raw Food 6,000 4,280 1,720 6860 Building Occupancy 4,500 4,500 - 4) Operating Costs Total ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 30,895 42,048 (11,153) 1) Net Income Total ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,"I'l""I'll""I'll'll" I'll "I'll",'ll" I'll"I'll'll""I'll""I'll""I'll""I'll",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,..."I'l""I'll""I'll'll" 0 128,938 (128,938) I'll "I'l,,, Page 141 of 232 Performance for 2023 for 20 Terrace Lodge - 480 - Adult Day as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4200 Province of Ontario (218,974) (218,974) 4370 Other Revenue (76,500) (27,799) (48,701) 1) Revenue Total (295,474) (27,799) (267,675) 2) Wages 5300 Wages 164,941 132,941 32,000 5306 Project Wages 210 (210) 2) Wages Total 164,941 133,151 31,790 3) Benefits 5400 Benefits 52,520 44,583 7,937 5406 Project Benefits 14 (14) 5410 Vacation Pay 15,954 (15,954) 5430 Vacation 6,331 (6,331) 5450 Lieu $$ 11,399 (11,399) 5470 Benefit - Sick/Bereav 3,181 (3,181) 5490 Benefits - Manulife 10,058 (10,058) 3) Benefits Total 52,520 91,521 (39,001) 4) Operating Costs 5500 Mileage 504 244 260 5505 Travel - Other - 1,126 (1,126) 5510 Development 354 354 5630 Office Supplies 306 493 (187) 5850 Purchased Services 42,189 45,606 (3,417) 5860 Supplies 1,401 4,167 (2,766) 5880 Equipment 2,211 13,243 (11,032) 5940 Utilities 0 8,042 (8,042) 6090 Miscellaneous 240 9 231 6810 Raw Food 18,807 9,089 9,718 6860 Building Occupancy 12,000 12,165 (165) 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 78,012 94,184 (16,172) 1) Net Income Total ( 1) 291,057 (291,058) Page 142 of 232 Performance for 2023 for 480 - Adult Day as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4200 Province of Ontario (49,956) (474,218) 424,262 4370 A/D Donations (460) 460 1) Revenue Total (49,956) (474,678) 424,722 4) Operating Costs 5850 Purchased Services 49,956 58,893 (8,937) 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 49,956 58,893 (8,937) 1) Net Income Total - (415,785) 415,785 Page 143 of 232 Performance for 2023 for 230 - Agriculture as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4360 Project Revenue (1,000) (1,000) 1) Revenue Total (1,000) (1,000) 4) Operating Costs 5850 Purchased Services 48,483 48,492 (9) 5930 Vehicle Repairs/Maint/Fuel 3,026 3,026 5960 Project Costs 3,000 3,000 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 54,509 48,492 6,017 1) Net Income Total 53,509 48,492 5,017 Page 144 of 232 Available Funds for 2023 for 270 - Ambulance as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4200 Province of Ontario (5,880,742) (5,915,054) 34,312 4205 Province of Ontario - Project Revenue (2,000,000) (679,305) (1,320,695) 4310 City of St. Thomas - Ambulance (2,803,100) (2,707,384) (95,716) 4360 Project Revenue (0) (105,545) 105,545 4450 Cross Border Revenue (54,210) (3,168) (51,042) 1) Revenue Total (10,738,052) (9,410,456) (1,327,595) 2) Wages 5300 Wages 41,529 41,846 (317) 5330 Vacation Pay 1,880 (1,880) 5370 Sick/Bereavement 30 (30) 2) Wages Total 41,529 43,756 (2,227) 3) Benefits 5400 Benefits 11,628 9,643 1,985 3) Benefits Total 11,628 9,643 1,985 4) Operating Costs 5500 Mileage 5,500 5,500 5510 Development 3,000 3,000 5610 Memberships 600 600 5850 Purchased Serv. - Contractors 11,698,002 11,586,388 111,614 5960 Project Costs 2,000,000 669,254 1,330,746 5970 Cross Border Payments 88,010 49,336 38,674 6090 Miscellaneous 500 500 8000 Amortization - Ambulance 524,497 494,575 29,922 8001 Amortization - Community Paramedicine - 32,807 (32,807) 4) Operating Costs Total 14,320,109 12,832,360 1,487,749 1) Net Income Total ............................................................................................................................................................................................................................................................................................................................................................... 3,635,214 3,475,302 159,912 Prior Year Carryforward Project Actuals 28002109 Community Paramedicine Program Term A (1,000,000) (821,100) (178,900) 28002203 Community Paramedicine Program Term B (2,000,000) (142,150) (1,857,850) 28002109 Community Paramedicine Program Term A 1,000,000 242,588 757,412 28002203 Community Paramedicine Program Term B 2,000,000 410,775 1,589,225 Net Cost to Department of Carryforward items - (309,887) 3,635,214 3,165,415 469,799 Page 145 of 232 Performance for 2023 for 185 - Archives as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1)Revenue 4215 Federal Funding - Project Revenue (23,987) (5,216) (18,771) 4360 Project Revenue (3,000) (23,929) 20,929 4370 Other Revenue (3,000) (983) (2,017) 1) Revenue Total (29,987) (30,127) 140 2) Wages 5300 Wages 136,853 123,320 13,533 5306 Project Wages 48,585 38,384 10,201 5310 Vacation Pay 6,605 (6,605) 5316 Project Vacation Pay 0 (0) 5330 Vacation Pay 3,502 (3,502) 5370 Sick/Bereavement 276 (276) 2) Wages Total 185,438 172,086 13,351 3) Benefits 5400 Benefits 38,319 24,950 13,369 5406 Project Stat/Combined 12,146 3,660 8,486 5460 Benefits Subsidized 10,303 (10,303) 5490 Benefits - Manulife 22,393 (22,393) 3) Benefits Total 50,465 61,307 (10,842) 4) Operating Costs 5500 Mileage 800 336 464 5505 Travel - Other 2,200 1,044 1,156 5510 Development 2,700 917 1,783 5610 Memberships 997 1,024 (27) 5620 Publications 997 1,186 (189) 5630 Office Supplies 503 250 253 5640 Photocopy 600 109 491 5850 Purchased Services 997 382 615 5860 Supplies - Archival 7,500 7,170 330 5880 Equipment 4,500 261 4,239 5910 Promotions 2,002 869 1,133 5920 Repairs/Maintenance 503 487 16 5960 Project Costs 2,000 6,301 (4,301) 6090 Miscellaneous 504 504 6640 Microfilming/Scanning/Conservation 6,563 776 5,787 6700 Acquisitions 3,250 2,569 681 8000 Amortization 5,809 2,291 3,518 4) Operating Costs Total .................................................................................................................................................................................................................................................................................................................................................................................................................................................... 42,425 25,972 16,453 1) Net Income Total .................................................................................................................................................................................................................................................................................................................................................................................................................................................... 248,341 229,238 19,102 Carryforward Project Performance 29402203 Internship Term B - YCW Archives 4,200 - 29402203 Internship Term B - YCW Archives 2,428 Net Cost to Department of Carryforward items (6,628) Net Income Total 248,341 235,866 12,474 .................................................................................................................................................................................................................................................................................................................................................................................................................................................... Page 146 of 232 Peformance for 2023 for 30 Bobier Villa - 450 - Building & Property as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4202 P of Ont - Minor Capital Funding (85,515) 85,515 4205 Province of Ontario - Project Revenue (260,434) (100,000) (160,434) 4215 Federal Funding - Project Revenue (189,173) ( 187,010) (2,163) 4350 Recoveries (3,184) (7,440) 4,257 1) Revenue Total (452,791) (379,965) (72,826) 2) Wages 5300 Wages 56,127 46,036 10,091 2) Wages Total 56,127 46,036 10,091 3) Benefits 5400 Benefits 29,748 15,937 13,811 5430 Vacation 2,506 (2,506) 5470 Benefit - Sick/Bereav 3,572 (3,572) 5490 Benefits - Manulife 6,642 (6,642) 3) Benefits Total 29,748 28,656 1,091 4) Operating Costs 5500 Mileage 275 12 263 5505 Travel - Other (0) (0) 5510 Development 1,000 1,000 5850 Purchased Services 120,000 115,909 4,091 5860 Supplies 824 (824) 5880 Equipment 202 (202) 5920 Repairs/Maintenance 15,154 5,460 9,694 5940 Utilities 246,711 245,092 1,619 5960 Project Costs 15,000 15,441 (441) 6840 Cable 459 (459) 4) Operating Costs Total ..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 398,140 383,399 14,741 1) Net Income Total ..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 31,224 78,127 (46,902) Prior Year Carryforward Project Actuals 4205 Province of Ontario - Project Revenue (213,141) Net Cost to Department of Carryforward items (213,141) Net Income Total 31,224 (135,015) 166,239 ..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Page 147 of 232 Performance for 2023 for 30 Bobier Villa - 410 - Dietary As at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4200 P of Ont - RF (233,141) (245,546) 12,405 4350 Recoveries (23,388) (10,588) (12,799) 4360 Project Revenue (1,052) (1,052) 1) Revenue Total (257,581) (256,134) (1,447) 2) Wages 5300 Wages 419,884 429,621 (9,737) 5306 Project Wages 842 842 2) Wages Total 420,726 429,621 (8,895) 3) Benefits 5400 Benefits 204,239 118,106 86,133 5406 Project Benefits 211 211 5410 Vacation Pay 21,079 (21,079) 5430 Vacation Pay 23,923 (23,923) 5450 Lieu $$ 22,395 (22,395) 5470 Benefit - Sick/Bereav 14,387 (14,387) 5490 Benefits - Manulife 24,508 (24,508) 3) Benefits Total 204,450 224,398 (19,948) 4) Operating Costs 5500 Mileage 204 204 5510 Development 500 204 296 5850 Purchased Services 12,070 11,384 686 5860 Supplies 21,257 25,051 (3,794) 5880 Equipment 1,600 4,666 (3,066) 5920 Repairs/Maintenance 1,500 1,500 5960 Project Costs 0 542 (542) 6810 Raw Food 252,561 322,433 (69,872) 6811 Raw Food - Non -Resident 600 282 318 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 290,292 364,562 (74,270) 1) Net Income Total 657,886 762,446 (104,560) Page 148 of 232 Performance for 2023 for 30 Bobier Villa - 460 - General & Admin as at Dec 31, 2023 1) Net Income 1)Revenue 4200 P of Ont - CA 4201 P of Ont - Pay Equity 4202 P of Ont - Minor Capital Funding 4205 Province of Ontario - Project Revenue 4350 Recoveries 4360 Project Revenue 4500 Private 4510 Private - Basic Comp 4540 Basic 4550 Respite 4615 General Store Sales 1) Revenue Total 2) Wages 5300 Wages 5306 Project Wages 5330 Vac Pay 2) Wages Total 3) Benefits 5400 Benefits 5406 Project Stat/Combined 5410 Vacation Pay 5430 Vacation 5456 Lieu $$ 5470 Benefit - Sick/Bereav 5476 Benefit - Sick/Bereav 5490 Benefits - Manulife 3) Benefits Total 4) Operating Costs 5500 Mileage 5505 Travel- Other 5510 Development 5600 Recognition 5610 Memberships 5620 Subscriptions 5630 Office Supplies 5640 Photocopy 5650 Advertising 5680 Telephone/Fax 5720 Postage/Courier Available To Budget Spent Spend 37,445 17,591 19,854 ( 17,220) ( 17,220) - ( 34,548) (34,548) (99,347) ( 368,655) 269,308 (19,124) (31,743) 12,619 (7,000) (3,306) (3,694) (314,489) (246,893) (67,596) (788,098) (581,755) (206,343) (421,444) (573,266) 151,822 (9,105) (9,715) 610 (7,000) (2,217) (4,783) ( 1,679,930) ( 1,817,179) 137,249 214,358 210,131 4,227 62,031 127,243 (65,212) ( 1,575) 1,575 276,389 335,799 (59,411) 60,021 57,493 2,527 15,508 34,636 ( 19,128) 3,880 (3,880) 18,729 (18,729) 70 (70) 3,758 ( 3,758) 9,642 (9,642) 17,662 ( 17,662) 75,528 145,870 (70,342) 700 256 444 400 44 356 2,633 4,674 (2,041) 504 936 (432) 7,428 7,259 169 200 197 3 4,800 6,506 ( 1,706) 2,400 2,011 389 500 111 389 7,504 6,740 764 655 553 102 5750 Petty Cash Over/Short ( 547) 547 5850 Purchased Services 1,500 1,596 (96) 5880 Equipment 750 750 5915 Special - General Store 7,000 3,483 3,517 5920 Repairs/Maintenance 171 ( 171) 5960 Project Costs 58,382 16,809 41,573 6090 Miscellaneous 500 136 364 6850 Reimbursed Supplies/Services 12,500 17,214 (4,714) 8000 Amortization 300,871 283,292 17,579 4) Operating Costs Total ................................................................................................................................................................................................................................................................................................................................ 409,227 351,439 57,788 I) Net Income Total (918,786) (984,071) 65,284 Prior Year Carryforward Project Actuals 4205 Province of Ontario - Project Revenue (14,216) 46032312 IPAC Training & Education Yr 1 (4,755) Net Cost to Department of Carryforward items (18,971) Net Income Total (918,786) ( 1,003,042) 84,255 ................................................................................................................................................................................................................................................................................................................................ Page 149 of 232 Performance for 2023 for 30 Bobier Villa - 430 - Housekeeping as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4360 Project Revenue (526) (526) 1) Revenue Total (526) (526) 2) Wages 5300 Wages 179,759 177,093 2,666 5306 Project Wages - HSK 421 421 2) Wages Total 180,180 177,093 3,087 3) Benefits 5400 Benefits 95,272 61,835 33,437 5406 Project Stat/Combined - HSK 105 105 5410 Vacation Pay 14,988 (14,988) 5430 Vacation Pay 8,268 (8,268) 5450 Lieu $$ 14,728 (14,728) 5470 Benefit - Sick/Bereav 3,984 (3,984) 5490 Benefits - Manulife 9,680 (9,680) 3) Benefits Total 95,378 113,483 (18,105) 4) Operating Costs 5850 Purchased Services 3,688 2,491 1,197 5860 Supplies 19,500 23,144 (3,644) 5880 Equipment 2,000 2,000 5920 Repairs/Maintenance 251 251 5960 Project Costs 0 0 0 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 25,439 25,635 (196) 1) Net Income Total 300,471 316,211 (15,740) Page 150 of 232 Performance for 2023 for 30 Bobier Villa - 440 - Laundry Data is current as of May 7, 2024 03:17 PM Available To Budget Spent Spend 1) Net Income 2) Wages 5300 Wages 65,933 78,566 (12,633) 2) Wages Total 65,933 78,566 (12,633) 3) Benefits 5400 Benefits 35,244 21,143 14,101 5430 Vacation Pay 8,028 (8,028) 5450 Lieu $$ 2,036 (2,036) 5470 Benefit - Sick/Bereav 823 (823) 5490 Benefits - Manulife 3,465 (3,465) 3) Benefits Total 35,244 35,495 (251) 4) Operating Costs 5850 Purchased Services 89,327 96,685 (7,359) 5860 Supplies 3,192 4,086 (894) 5880 Equipment 504 521 (17) 5920 Repairs/Maintenance 252 1,503 (1,251) 5960 Project Costs 0 0 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 93,275 102,795 (9,521) 1) Net Income Total 194,452 216,856 (22,405) , Grand Total 194,452 216,856 (22,405) Page 151 of 232 Available Funds for 2023 for 30 Bobier Villa - 420 - Nursing & Personal Care as at Dec 31, 2023 Available To Budget Spent Spend I) Net Income I)Revenue 4200 P of Ont - NPC ( 3,645,958) ( 3,892,500) 246,542 4201 P of Ont - On Call Physician (16,086) (16,000) (86) 4205 Province of Ontario - Project Revenue (114,126) (102,635) (11,491) 4350 Recoveries - Supplies&Services (3,000) (4,690) 1,690 4355 Recoveries - Wages (2,000) (2,000) 4360 Project Revenue (133,824) (114,144) ( 19,680) 1) Revenue Total (3,914,994) (4,129,968) 214,975 2) Wages 5300 Wages - DON 133,034 83,739 49,295 5301 Wages - RN 348,135 370,611 (22,476) 5302 Wages -RPN 382,385 421,155 (38,771) 5303 Wages -HCA 1,556,434 1,664,406 (107,972) 5306 Project Wages - DON 5,931 43,950 (38,019) 5307 Project Wages - RN 3,817 8,306 (4,489) 5308 Project Wages - RPN 40,613 55,587 (14,973) 5309 Project Wages - HCA 48,723 82,160 (33,437) 2) Wages Total 2,519,071 2,729,914 (210,843) 3)Benefits 5400 Benefits 1,249,282 47,678 1,201,604 5401 Stat/Clothing/Combined - RN (0) 88,523 (88,523) 5402 Stat/Clothing/Combined -RPN - 133,881 (133,881) 5403 Stat/Clothing/Combined - HCA (0) 476,613 (476,613) 5406 Project Stat/Combined - DON 24,771 9,444 15,327 5407 Project Stat/Combined - RN 1,136 (1,136) 5408 Project Stat/Combined - RPN 13,726 ( 13,726) 5409 Project Stat/Combined - HCA 17,018 (17,018) 5411 Vacation Pay - RN 3,903 (3,903) 5412 Vacation Pay - RPN 12,748 (12,748) 5413 Vacation Pay - HCA 78,194 (78,194) 5416 Project Benefits - Vacation Pay 243 ( 243) 5430 Benefits 6,140 (6,140) 5431 Vacation Hrs - RN 21,017 ( 21,017) 5432 Vacation Hrs - RPN 29,161 ( 29,161) 5433 Vacation Hrs - HCA 63,164 (63,164) 5438 Vac Hrs 4,977 (4,977) 5450 Lieu $$ (31) 31 5451 Lieu $$ - RN 4,766 (4,766) 5452 Lieu $$ - RPN 18,432 (18,432) 5453 Lieu $$ - HCA 111,536 (111,536) 5457 Lieu $$ 623 (623) 5458 Project Lieu $$ 1,777 (1,777) 5459 Project Lieu $$ 7,119 (7,119) 5463 Top Up -HCA 8,658 (8,658) 5470 Benefit - Sick/Bereav 1,823 (1,823) 5471 Benefit - Sick/Bereav - RN 16,162 (16,162) 5472 Benefit - Sick/Bereav -RPN 22,898 (22,898) 5473 Benefit - Sick/Bereav -HCA 50,756 (50,756) 5478 Project Benefit - Sick/Bereav RPN 1,486 (1,486) 5491 Benefits RN - Manulife 38,370 (38,370) 5492 Benefits RPN - Manulife 25,948 ( 25,948) 5493 Benefits HCA- Manulife 99,042 (99,042) 3) Benefits Total 1,274,053 1,416,932 (142,879) 4) Operating Costs 5500 Mileage 406 406 5505 Travel - Other 300 1,438 (1,138) 5510 Development 1,500 458 1,042 5850 Purchased Services 22,342 21,935 408 5860 Supplies 35,870 31,814 4,057 5880 Equipment 5,617 7,208 (1,591) 5920 Repairs/Maintenance 2,000 4,168 (2,168) 5960 Project Costs 39,959 77,437 ( 37,477) 6090 Miscellaneous 320 ( 320) 6820 Medical Director 25,040 27,213 ( 2,173) 68301 ncontinence 27,047 35,856 (8,809) 4) Operating Costs Total 160,081 207,844 (47,763) I) Net Income Total 38,212 224,721 (186,509) Carryforward Project Performance 4205 Province of Ontario - Project Revenue (88,904) Net Cost to Department of Carryfomard items (88,904) Net Income Total Page 152 of 232 Performance for 2023 for 30 Bobier Villa - 400 - Program & Support as at Dec 31, 2023 Available To ,,,,,,,,,,,,,,,"I'l""I'll""I'll'll" I'll "I'll",'ll" I'll "I'll'll""I'll""I'll""I'll""I'll",'ll" I'll"I'll",,,,""I',,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,...."I'l" Budget I'll "I'll'll""I'll""I'll",'ll" I'll "I'l'll" I'll,"I"ll""I'll" I'll,,'ll" I'll "I'l,,,,,,,,,,,,..... I'l""I'll""I'll'll Spent "I'll""I'll",'ll" I'll "I'll'll""I'll""I'll""I'll""I'll",'ll" Spend I'll "I'll",'ll"I'll',,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 1) Net Income .... .... ..._ ._.. _... , 1) Revenue 4200 P of Ont - PSS (259,582) (260,462) 880 4350 Recoveries (20,000) (7,546) (12,454) 4360 Project Revenue (14,850) (9,048) (5,802) 1) Revenue Total (294,432) (277,056) (17,376) 2) Wages 5300 Wages 143,467 119,902 23,565 5306 Project Wages 11,880 7,735 4,145 2) Wages Total 155,347 127,637 27,709 3) Benefits 5400 Benefits 69,296 28,574 40,721 5406 Project Benefits 2,970 1,401 1,569 5410 Vacation Pay 5,543 (5,543) 5430 Vacation Pay 8,400 (8,400) 5450 Lieu $$ 10,208 (10,208) 5456 Project Lieu $$ 276 (276) 5470 Benefit - Sick/Bereav 4,274 (4,274) 5490 Benefits - Manulife 12,825 (12,825) 3) Benefits Total 72,265 71,501 765 4) Operating Costs 5500 Mileage 200 31 169 5505 Travel - Other 200 579 (379) 5510 Development 300 499 (199) 5850 Purchased Services 45,650 44,849 801 5860 Supplies 4,423 3,656 767 5880 Equipment 1,000 1,540 (540) 5960 Project Costs 49,196 47,196 2,000 6090 Miscellaneous 125 (125) 6800 Program Specific Raw Food 2,200 2,693 (493) 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 103,169 101,168 2,001 1) Net Income Total 36,349 23,251 13,099 „� -,, 11 „1, Grand Total 36,349 23,251 13,099 Page 153 of 232 Performance for 2023 for 145 - Collections as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4340 Revenue (403,352) (125,950) (277,402) 4350 Recoveries (100,838) (120,092) 19,254 1) Revenue Total (504,190) (246,043) (258,147) 4) Operating Costs 5850 Purchased Services 176,538 141,504 35,034 5970 Municipal Partner Payments 309,999 90,388 219,610 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 486,536 231,892 254,644 1) Net Income Total (17,654) (14,150) (3,503) Grand Total (17,654) (14,150) (3,503) Page 154 of 232 Performance for 2023 for 000 - Corporate Activities As at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income A) TAXES 4000 Levy Town of Aylmer ( 4,735,744) ( 4,735,744) - 4010 Levy Municip of Dutton/Dunwich ( 3,484,729) ( 3,484,729) - 4020 Levy Municip of West Elgin (4,120,861) (4,120,861) - 4030 Levy Municip of Bayham ( 5,116,673) ( 5,116,673) - 4040 Levy Township of Malahide (7,615,197) (7,615,197) - 4050 Levy Township of Southwold ( 5,053,978) ( 5,053,978) - 4060 Levy Municip of Central Elgin ( 13,006,347) ( 13,006,347) - 4100 Supp Town of Aylmer (59,876) (131,254) 71,378 4110 Supp Municip of Dutton/Dunwich ( 39,884) (83,844) 43,959 4120 Supp Municip of West Elgin (44,260) (53,465) 9,206 4130 Supp Municip of Bayham (41,463) (82,117) 40,654 4140 Supp Township of Malahide (74,232) (4,405) (69,827) 4150 Supp Township of Southwold (46,724) ( 1,813,595) 1,766,871 4160 Supp Municip of Central Elgin (323,757) (360,419) 36,662 4400 PIL Town of Aylmer (13,128) (21,924) 8,796 4410 PIL Municip of Dutton/Dunwich ( 116,204) (124,114) 7,910 4420 PIL Municip of West Elgin (48,701) (56,401) 7,700 4430 PIL Municip of Bayham (174,100) (176,569) 2,470 4440 PILTownship of Malahide (683,587) (958,267) 274,680 4450 PIL Township of Southwold (608,891) (623,782) 14,891 4460 PIL Municip of Central Elgin (269,878) (276,211) 6,333 5000 Tax w/o Town of Aylmer 34,747 24,207 10,541 5010 Tax w/o Dutton/Dunwich 36,463 65,878 (29,415) 5020 Tax w/o West Elgin 76,617 100,010 (23,393) 5030 Tax w/o Bayham 21,733 85,275 (63,541) 5040Tax w/o Malahide 77,299 66,861 10,438 5050 Tax w/o Southwold 204,790 121,324 83,466 5060 Tax w/o Central Elgin 79,460 14,842 64,618 5150 Tax Relief 2,500 2,500 A) TAXES Total (45,144,605) (47,421,500) 2,276,895 B) INTEREST CHARGES & INCOME 4320Interest Income (50,000) ( 1,433,924) 1,383,924 5170Interest Expense 642,101 199,733 442,368 B) INTEREST CHARGES & INCOME Total 592,101 ( 1,234,191) 1,826,292 C) SOCIAL SERVICES - ST. THOMAS 5140 Social Housing 1,600,000 2,007,779 (407,779) 5220 Child Care -St. Thomas 165,000 (49,939) 214,939 5230 Income Maint/St. Thomas 460,000 122,898 337,102 C) SOCIAL SERVICES - ST. THOMAS Total 2,225,000 2,080,738 144,262 D) HEALTH UNIT 5160 Health Unit 1,755,593 1,351,194 404,399 D) HEALTH UNITTotal 1,755,593 1,351,194 404,399 E)GRANTS 5110 Grants 72,900 72,899 1 5115 Project Grants 2,000 2,000 E) GRANTS Total 74,900 72,899 2,001 F) RENTAL INCOME 4330 Rental Revenue (282,193) (295,693) 13,500 8000 Amortization 138,548 138,954 (406) F) RENTAL INCOME Total (143,645) (156,739) 13,094 G) PROPERTY ASSESSMENT 5120 Property Assessments 800,682 800,682 0 G) PROPERTY ASSESSMENT Total 800,682 800,682 0 H) ONTARIO MUNICIPAL PARTNERSHIP FUND 4210 OMPF - Ontario Municipal Partnership Fund (328,400) (328,400) - H) ONTARIO MUNICIPAL PARTNERSHIP FUND Total (328,400) (328,400) - 1) PROJECTS 4205 Province of Ontario - Project Revenue ( 2,590,807) (385,415) ( 2,205,392) 4360 Project Revenue (50,418) (50,419) 1 5960 Project Costs 2,324,457 538,669 1,785,788 1) PROJECTS Total (316,768) 102,835 (419,603) 1) Net Income Total .............................................................................................................................................................................................................................. (40,485,142) (44,732,483) 4,247,341 Prior Year Carryforward Project Actuals 28101908 Cannibis Funding (74,447) 28101910 EF - Efficiency Funding Reserve (631,250) Net Cost to Department of Carryforward items (705,697) N ............................................................................................................................................................................................................................................................................................................................................. et Income Total (40,485,142) (45,438,180) 4,953,038 Page 155 of 232 Performance for 2023 for 120 - Corporate Services as at Dec 31, 2023 Budget Spent Available To Spend 1) Net Income 1) Revenue (25,000) (46,400) 21,400 3) Benefits 5400 Benefits 200,000 200,000 5490 Benefits - Manulife 7,800 11,504 (3,704) 3) Benefits Total 207,800 11,504 196,296 4) Operating Costs 5600 Recognition 12,500 8,995 3,505 5610 Memberships 40,120 45,344 (5,224) 5630 Office Supplies 23,740 18,460 5,280 5640 Photocopy 0 292 (292) 5650 Advertising 339 (339) 5680 Telephone/Fax 34,000 43,110 (9,110) 5700 911 Emergency Response - (23,809) 23,809 5720 Postage/Courier 17,610 11,061 6,549 5770 Legal & Professional 150,000 179,197 (29,197) 5780 Audit 31,315 30,900 415 5800Insurance 601,756 578,034 23,722 5810 Payroll Charges - 3,413 (3,413) 5830 Bank Charges 11,024 6,128 4,896 5850 Purchased Services 5,000 2,656 2,344 5860 Supplies (0) 0 6080 Bereavement Flowers/Donations 5,000 2,796 2,204 6090 Miscellaneous - (193) 193 4) Operating Costs Total ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ 932,065 906,724 25,340 1) Net Income Total 1,114,865 871,828 243,037 Page 156 of 232 Performance for 2023 for 110 - Council As at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4350 Recoveries (3,036) (1,815) (1,221) 1) Revenue Total (3,036) (1,815) (1,221) 2) Wages 5300 Wages 222,284 217,711 4,573 2) Wages Total 222,284 217,711 4,573 3) Benefits 5400 Benefits 37,788 12,995 24,793 5490 Benefits - Manulife 32,667 (32,667) 3) Benefits Total 37,788 45,662 (7,873) 4) Operating Costs 5500 Mileage 7,000 7,400 (400) 5505 Travel - Other 0 296 (296) 5510 Development 32,000 28,120 3,880 5600 Recognition 1,250 103 1,147 5610 Memberships - - 5630 Office Supplies - - 5650 Advertising 7,000 1,770 5,230 5760 Meals/Refreshments 10,000 9,901 99 5960 Project Costs 2,500 2,500 6080 Ties, Crests, Pens, Gifts 6,500 5,650 850 6090 Miscellaneous 3,500 578 2,922 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 69,750 53,818 15,932 1) Net Income Total 326,787 315,375 11,411 Grand Total 326,787 315,375 11,411 Page 157 of 232 Performance for 2023 for 280 - Economic Development as at Dec 31, 2023 Budget Spent Available To Spend 1) Net Income 1)Revenue 420S Province of Ontario - Project Revenue (4,068) (4,068) 421S Federal Funding - Project Revenue (SS,600) (37,172) (18,428) 43SO Recoveries (2,220) 2,220 4360 Project Revenue (333,14S) (39,SO4) (293,641) 4380 Memberships (13,000) (3,312) (9,688) 1) Revenue Total (405,813) (82,208) (323,605) 2) Wages S300 Wages 409,308 320,621 88,686 S306 Project Wages 27,429 26,643 786 S310 Vacation Pay 22,763 (22,763) S316 Project Vacation Pay 807 (807) S330 Vacation Pay 4,133 (4,133) S370 Sick/Bereavement 7,883 (7,883) 2) Wages Total 436,737 382,851 53,886 3) Benefits S400 Benefits 114,606 66,360 48,246 S406 Project Stat/Combined 6,8S7 2,620 4,237 S490 Benefits - Manulife 37,914 (37,914) 3) Benefits Total 121,463 106,894 14,570 4) Operating Costs SS00 Mileage 12,000 3,030 8,970 SSOS Travel - Other 12,000 S,677 6,323 SS10 Development S,000 4,042 9S8 S610 Memberships 9,S00 7,S23 1,977 S620 Subscriptions 200 132 68 S630 Office Supplies - (138) 138 S6SO Advertising/Promotion 0 (0) S660 Printing 1,000 S73 427 S680 Telephone/Fax 2,S00 1,143 1,3S7 S720 Postage/Courier 300 433 (133) S8SO Purchased Services 40,000 36,798 3,202 S890 Lease Space 4,132 4,132 S910 Special Projects/Events 2,S00 4,123 ( 1,623) S930 Vehicle Repairs/Maint/Fuel 2,S00 1,022 1,478 S960 Project Costs 1,296,394 339,610 9S6,784 6090 Miscellaneous 1,000 1,190 (190) 8000 Amortization 11,616 11,616 (0) 4) Operating Costs Total .................................................................................................................................................................................................................................................................................................................................................................................................................. 1,400,642 416,775 983,867 1) Net Income Total .................................................................................................................................................................................................................................................................................................................................................................................................................. 1,553,029 824,311 728,717 Carryforward Project Performance 268S1008 Tourism Member Signs (246,620) 268S1008 Tourism Member Signs 270,843 268S2026 Community Improvement Program - Municipal Partner 436,069 Amortization Adjustment (2,238) Net Cost to Department of Carryforward items 4S8,OS4 Net Income Total 1,553,029 1,282,366 270,663 Page 158 of 232 Performance for 2023 for 10 Elgin Manor - 450 - Building & Property as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4202 P of Ont - Minor Capital Funding (80,579) 80,579 4205 Province of Ontario - Project Revenue (17,473) 4,016 (21,489) 4350 Recoveries (43,297) (51,698) 8,401 4360 Project Revenue (0) (75,940) 75,940 1) Revenue Total (60,770) (204,202) 143,432 2) Wages 5300 Wages 55,734 49,993 5,741 2) Wages Total 55,734 49,993 5,741 3) Benefits 5400 Benefits 29,539 12,906 16,633 5430 Vacation 3,098 (3,098) 5470 Benefit - Sick/Bereav 568 (568) 5490 Benefits - Manulife 9,114 (9,114) 3) Benefits Total 29,539 25,686 3,853 4) Operating Costs 5500 Mileage 110 110 5510 Development 1,000 1,000 5850 Purchased Services 207,000 187,057 19,943 5851 Purchased Services - SP 87,677 148,685 (61,008) 5860 Supplies 365 (365) 5880 Equipment 240 (240) 5920 Repairs/Maintenance 17,320 14,903 2,417 5921 Repairs/Maintenance - SP 40,000 14,724 25,276 5940 Utilities 256,450 292,665 (36,215) 5960 Project Costs 15,000 15,880 (880) 4) Operating Costs Total ................................................................................................................................................................................................................................................................................................................................................................................................................. 624,557 674,518 (49,961) 1) Net Income Total 649,060 545,996 103,065 Prior Year Carryforward Project Actual 4205 Province of Ontario - Project Revenue (17,472) 4360 Project Revenue (12,500) 45012007 Covid Funding EM 629 Net Cost to Department of Carryforward items (29,343) Net Income Total 649,060 516,653 132,408 Page 159 of 232 Performance for 2023 for 10 Elgin Manor - 410 - Dietary as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4200 P of Ont - RF (368,117) (387,704) 19,586 4350 Recoveries (3,812) (2,070) (1,742) 4360 Project Revenue (526) (526) 1) Revenue Total (372,455) (389,774) 17,318 2) Wages 5300 Wages 517,147 516,028 1,120 5306 Project Wages 1,985 1,972 13 2) Wages Total 519,132 517,999 1,133 3) Benefits 5400 Benefits 257,930 164,471 93,459 5406 Project Benefits 496 385 111 5410 Vacation Pay 25,558 (25,558) 5430 Vacation Pay 25,088 (25,088) 5450 Lieu $$ 36,992 (36,992) 5456 Project Lieu $$ 308 (308) 5460 Top Up 657 (657) 5470 Benefit - Sick/Bereav 7,288 (7,288) 5490 Benefits - Manulife 48,245 (48,245) 3) Benefits Total 258,426 308,992 (50,566) 4) Operating Costs 5500 Mileage 200 88 112 5505 Travel - Other 100 100 5510 Development 500 404 96 5850 Purchased Services 11,969 14,318 (2,349) 5860 Supplies 19,525 29,904 (10,378) 5880 Equipment 3,997 5,198 (1,201) 5920 Repairs/Maintenance 5,000 6,500 (1,500) 5960 Project Costs 0 1,757 (1,757) 6810 Raw Food 362,241 444,596 (82,355) 6811 Raw Food - Non -Resident 1,200 1,123 77 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 404,732 503,887 (99,155) 1) Net Income Total 809,835 941,105 (131,270) Page 160 of 232 Performance for 2023 for 10 Elgin Manor - 460 - General & Admin as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1)Revenue 4200 P of Ont - CIA 32,034 41,893 (9,859) 4201 P of Ont - Pay Equity (6,300) (6,300) - 4205 Province of Ontario - Project Revenue (383,549) (434,360) 50,811 4350 Recoveries (31,273) (42,265) 10,992 4360 Project Revenue (15,000) (5,999) (9,001) 4500 Private (468,584) (436,417) (32,167) 4510 Private - Basic Comp ( 1,155,579) ( 1,033,406) ( 122,173) 4540 Basic (736,824) (865,349) 128,525 4550 Respite (10,038) (6,357) (3,681) 4615 General Store Sales (6,500) (6,500) 1)Revenue Total (2,781,613) (2,788,560) 6,947 2) Wages 5300 Wages 269,904 212,855 57,049 5306 Project Wages 112,828 205,256 (92,428) 5316 Project Vacation Pay - - 5330Vac Pay (4,586) 4,586 2) Wages Total 382,732 413,525 (30,793) 3) Benefits 5400 Benefits 75,573 59,279 16,294 5406 ProjectStat/Combined 28,207 53,285 ( 25,078) 5410 Vacation Pay 2,549 ( 2,549) 5416 Project Benefits - Vacation Pay ( 225) 225 5430 Vacation 20,435 (20,435) 5456 Lieu $$ 550 (550) 5460Top Up 7,031 (7,031) 5470Benefit -Sick/Bereav 15,116 (15,116) 5476 Benefit - Sick/Bereav 492 (492) 5480 Benefits - STD 4,663 (4,663) 5486 STD 2/3 133 (133) 5490 Benefits - Manulife 37,265 (37,265) 3) Benefits Total 103,780 200,573 (96,793) 4) Operating Costs 5500 Mileage 700 125 575 5505Travel -Other 500 1,452 (952) 5510 Development 2,533 3,970 ( 1,437) 5600 Recognition 1,000 298 702 5610 Memberships 10,175 10,195 (20) 5620Subscriptions 300 59 241 5630Office Supplies 5,300 11,578 ( 6,278) 5640 Photocopy 3,254 2,376 878 5650 Advertising 550 111 439 5680Telephone/Fax 7,500 13,491 ( 5,991) 5720 Postage/Courier 550 1,443 (893) 5750 Petty Cash Over/Short ( 173) 173 5850 Purchased Services 2,504 3,516 ( 1,012) 5880 Equipment 1,005 2,644 ( 1,639) 5915 Special - General Store 6,500 5,432 1,068 5920 Repairs/Maintenance 400 400 5960 Project Costs 58,508 29,135 29,373 6090 Miscellaneous 504 226 278 6850 Reimbursed Supplies/Services 45,000 64,605 ( 19,605) 8000Amortization 566,448 589,328 (22,880) 4)Costs Total ...I..)... ...........7....1....3...,..2....3....1.................................7....3...9....,..8....1...2... ...............(....2....6...,..5....8....1...) ..... eOtperating NIncome Total .............................................................................................................................................................................................................................................................................................. (1,581,869) ( 1,434,649) (147,220) Carryforward Project Performance 4205 Province of Ontario - Project Revenue (29,954) 5306 Project Wages 2,113 Net Cost to Department of Carryforward items (27,841) Net Income Total (1,581,869) ( 1,462,489) (119,379) .............................................................................................................................................................................................................................................................................................. Page 161 of 232 Performance for 2023 for 10 Elgin Manor - 430 - Housekeeping as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4360 Project Revenue (526) (526) 1) Revenue Total (526) (526) 2) Wages 5300 Wages 287,032 311,967 (24,934) 5306 Project Wages - HSK 3,287 837 2,450 2) Wages Total 290,319 312,803 (22,484) 3) Benefits 5400 Benefits 148,087 108,820 39,268 5406 Project Stat/Combined - HSK 822 43 779 5410 Vacation Pay 19,449 (19,449) 5430 Vacation Pay 23,092 (23,092) 5450 Lieu $$ 20,842 (20,842) 5470 Benefit - Sick/Bereav 5,700 (5,700) 5490 Benefits - Manulife 20,130 (20,130) 3) Benefits Total 148,909 198,076 (49,167) 4) Operating Costs 5850 Purchased Services 3,400 4,955 ( 1,555) 5860 Supplies 26,000 23,104 2,896 5880 Equipment 2,500 1,235 1,265 5920 Repairs/Maintenance 1,500 2,826 ( 1,326) 5960 Project Costs 0 2,117 (2,117) 6090 Miscellaneous - - 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 33,400 34,236 (836) 1) Net Income Total 472,103 545,116 (73,013) Page 162 of 232 Performance for 2023 for 10 Elgin Manor - 440 - Laundry as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 2) Wages 5300 Wages 67,278 52,693 14,585 2) Wages Total 67,278 52,693 14,585 3) Benefits 5400 Benefits 35,657 12,511 23,146 5430 Vacation Pay 633 (633) 5450 Lieu $$ 2,119 (2,119) 5490 Benefits - Manulife 418 (418) 3) Benefits Total 35,657 15,682 19,975 4) Operating Costs 5850 Purchased Services 138,108 142,985 (4,877) 5860 Supplies 5,074 2,730 2,344 5920 Repairs/Maintenance 1,200 925 275 5960 Project Costs 0 0 4) Operating Costs Total .......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 144,382 146,640 (2,258) 1) Net Income Total 247,317 215,015 32,302 Grand Total 247,317 215,015 32,302 Page 163 of 232 Available Funds for 2023 for 10 Elgin Manor - 420 - Nursing & Personal Care as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1)Revenue 4200 P of Ont - NPC ( 5,239,246) ( 5,673,209) 433,963 4201 P of Ont - On Call Physician (16,086) (16,000) (86) 4205 Province of Ontario - Project Revenue (168,855) (181,360) 12,505 4350 Recoveries - Supplies & Services (5,700) (6,458) 758 4360 Project Revenue (192,151) (158,299) (33,853) 1) Revenue Total ( 5,622,038) ( 6,035,324) 413,286 2) Wages 5300 Wages - DON 223,049 126,971 96,078 5301 Wages - RN 538,369 610,703 (72,333) 5302 Wages - RPN 499,047 533,346 (34,299) 5303 Wages - HCA 2,549,788 2,703,407 (153,619) 5306 Project Wages - DON 10,670 62,222 (51,552) 5307 Project Wages - RN 10,952 11,284 (332) 5308 Project Wages 65,703 59,933 5,770 5309 Project Wages - HCA 55,292 45,868 9,424 2) Wages Total 3,952,870 4,153,734 (200,864) 3) Benefits 5400 Benefits 1,963,558 88,989 1,874,570 5401 Stat/Clothing/Combined - RN 0 121,981 ( 121,981) 5402 Stat/Clothing/Combined - RPN (0) 152,340 ( 152,340) 5403 Stat/Clothing/Combined - HCA 0 938,556 (938,556) 5404 Stat/Clothing/Combined - DON - - 5406 Project Stat/Combined - DON 35,856 42,405 (6,549) 5407 Project Stat/Combined - RN 1,708 (1,708) 5408 Project Stat/Combined - RPN 15,388 ( 15,388) 5409 Project Stat/Combined - HCA 9,706 (9,706) 5411 Vacation Pay - RN 21,849 (21,849) 5412 Vacation Pay - RPN 25,893 (25,893) 5413 Vacation Pay - HCA 151,796 ( 151,796) 5416 Project Benefits - Vacation Pay 5,751 (5,751) 5430 Benefits 15,513 ( 15,513) 5431 Vacation Hrs - RN 14,767 ( 14,767) 5432 Vacation Hrs - RPN 35,525 (35,525) 5433 Vacation Hrs - HCA 64,313 (64,313) 5434 Vacation Hrs - DON (1,809) 1,809 5437 Vac Hrs 8 (8) 5438 Vac Hrs 5,168 (5,168) 5450 Lieu $$ 175 (175) 5451 Lieu $$ - RN 33,492 (33,492) 5452 Lieu $$ - RPN 27,012 (27,012) 5453 Lieu $$ - HCA 209,472 (209,472) 5457 Lieu $$ 515 (515) 5458 Project Lieu $$ 340 (340) 5459 Project Lieu $$ 1,394 (1,394) 5461 Top Up - RN 33,675 (33,675) 5463 Top Up -HCA 4,203 (4,203) 5470 Benefit - Sick/Bereav 14,027 ( 14,027) 5471 Benefit - Sick/Bereav - RN 7,430 (7,430) 5472 Benefit - Sick/Bereav -RPN 10,655 (10,655) 5473 Benefit - Sick/Bereav - HCA 60,049 (60,049) 5478 Project Benefit - Sick/Bereav RPN 876 (876) 5480 Benefits - STD 15,790 ( 15,790) 5491 Benefits RN - Manulife 35,070 (35,070) 5492 Benefits RPN - Manulife 46,021 (46,021) 5493 Benefits HCA- Manulife 230,780 (230,780) 3) Benefits Total 1,999,414 2,440,825 (441,410) 4) Operating Costs 5500 Mileage 400 400 5505 Travel - Other 300 300 5510 Development 1,200 3,170 (1,970) 5850 Purchased Services 38,213 41,154 (2,942) 5860 Supplies 63,917 61,261 2,656 5880 Equipment 6,247 4,023 2,224 5920 Repairs/Maintenance 2,000 2,436 (436) 5960 Project Costs 63,936 51,605 12,331 6090 Miscellaneous 500 500 6820 Medical Director 33,390 27,171 6,219 6830 Incontinence 42,705 43,844 (1,139) 4) Operating Costs Total 252,808 234,664 18,144 1) Net Income Total 583.053 793.898 (210.845) Carryfo-ard Project Performance 4205 Province of Ontario - Project Revenue (110,214) Net Cost to Department of Carryfo-ard items (110,214) Net Income Total Page 164 of 232 Performance for 2023 for 10 Elgin Manor - 400 - Program & Support as at Dec 31, 2023 Available To ,,,,,,,,,,,,,,,"I'l""I'll""I'll'll" I'll "I'll",'ll" I'll"I'll'll""I'll""I'll""I'll""I'll",'ll'I.............,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,..............."I'l""I'll""I'll'll" Budget I'll "I'll",'ll"I'll""I'll'll "I'll""I'll" I'll"I',,",'ll'I..............."I'l""I'll" I'll'll""I'll""I'll",'ll" I'll "I'll'll""I'll""I'll""I'll""I'll",'ll'I..............."I'l""I'll" Spent I'll'll""I'll""I'll",'ll" I'll"I'll'll""I'll""I'll""I'll""I'll",'ll'I.............,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Spend 1) Net Income .... ._.. _... ..._ ..._ .... 1) Revenue 4200 P of Ont - PSS (410,730) (412,119) 1,389 4350 Recoveries (35,702) (16,108) (19,594) 4360 Project Revenue (9,965) (5,565) (4,400) 1) Revenue Total (456,397) (433,791) (22,606) 2) Wages 5300 Wages 192,530 173,178 19,352 5306 Project Wages 7,972 4,329 3,644 2) Wages Total 200,502 177,506 22,996 3) Benefits 5400 Benefits 91,703 41,157 50,546 5406 Project Benefits 1,993 2,508 (515) 5410 Vacation Pay 11,191 (11,191) 5430 Vacation Pay 7,415 (7,415) 5450 Lieu $$ 10,520 (10,520) 5456 Project Lieu $$ 113 (113) 5470 Benefit - Sick/Bereav 5,260 (5,260) 5490 Benefits - Manulife 16,828 (16,828) 3) Benefits Total 93,696 94,993 (1,297) 4) Operating Costs 5500 Mileage 504 342 162 5505 Travel - Other 190 1,309 (1,119) 5510 Development 356 342 14 5850 Purchased Services 54,616 60,825 (6,209) 5860 Supplies 2,229 4,079 (1,851) 5880 Equipment 3,000 2,822 178 5960 Project Costs 76,520 83,422 (6,902) 6090 Miscellaneous 156 (156) 6800 Program Specific Raw Food 3,000 4,038 (1,038) 4) Operating Costs Total ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 140,414 157,334 (16,920) 1) Net Income Total ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,"I'l""I'll""I'll'll" I'll "I'll",'ll" I'll"I'll'll""I'll""I'll""I'll""I'll",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,..."I'l""I'll""I'll'll" (21,784) (3,958) (17,827) I'll "I'l,,, Page 165 of 232 Performance for 2023 for 210 - Emergency Measures as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4205 Province of Ontario - Project Revenue (0) (0) 4370 Other Revenue (130,000) (184,378) 54,378 1) Revenue Total (130,000) (184,378) 54,377 2) Wages 5300 Wages 221,726 193,983 27,743 5306 Project Wages 6,285 (6,285) 5310 Vacation Pay 14,570 ( 14,570) 5330 Vacation Pay 1,722 (1,722) 5370 Sick/Bereavement 2,673 (2,673) 2) Wages Total 221,726 219,234 2,492 3) Benefits 5400 Benefits 62,083 37,013 25,070 5406 Project Stat/Combined 590 (590) 5490 Benefits - Manulife 24,150 (24,150) 3) Benefits Total 62,083 61,753 330 4) Operating Costs 5500 Mileage 5,000 6,451 (1,451) 5505 Travel - Other 1,500 1,063 437 5510 Development 2,800 2,800 0 5610 Memberships 1,000 245 755 5640 Photocopy 995 (995) 5650 Advertising 1,000 210 790 5850 Purchased Services 87,500 106,555 ( 19,055) 5860 Supplies 35,000 18,207 16,793 5870 Furniture & Fixtures 56 (56) 5920 Repairs & Maintenance 1,800 1,800 5960 Project Costs 0 0 6090 Miscellaneous 300 119 181 8000 Amortization 6,103 (6,103) 4) Operating Costs Total .......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 135,900 142,803 (6,903) 1) Net Income Total 289,709 239,413 50,296 Grand Total 289,709 239,413 50,296 Page 166 of 232 Performance for 2023 for 170 - Engineering Services as at Dec 31, 2023 Budget Spent Available To S 1) Net Income 1) Revenue 4205 Province of Ontario - Project Revenu ( 2,430,136) ( 2,349,606) (80,530) 4215 Federal Funding - Project Revenue ( 1,656,987) ( 1,509,613) (147,374) 4360 Project Revenue 60002368 Structural Inspections (10,000) (10,000) 60542220 Road 54 Rehabilitation (50% 1 (0) (0) 60901917 Elm Street at Centennial Roac (0) (21,086) 21,086 62002001 Road 4 Rehabilitation (Hwy3/ (1,200) (1,200) 4370 Other Revenue (120,005) (174,868) 54,863 1) Revenue Total (4,218,328) (4,055,173) (163,155) 2) Wages 5300 Wages 433,257 294,880 138,377 5310 Vacation Pay 33,343 (33,343) 5330 Vacation Pay (10,199) 10,199 5370 Sick/Bereavement 7,464 (7,464) 2) Wages Total 433,257 325,489 107,768 3) Benefits 5400 Benefits 121,312 86,735 34,577 5490 Benefits - Manulife 25,928 (25,928) 3) Benefits Total 121,312 112,663 8,649 4) Operating Costs 5500 Mileage 7,000 3,677 3,323 5505 Travel - Other 5,000 (397) 5,397 5510 Development 4,500 6,804 (2,304) 5610 Memberships 3,600 3,444 156 5630 Office Supplies 29 (29) 5640 Photocopy 1,000 1,989 (989) 5870 Furniture & Fixtures 500 198 302 5880 Equipment 6,000 4,961 1,039 5930 Vehicle Repairs/Maint/Fuel 12,500 5,366 7,134 5940 Utilities - Road 23,000 21,569 1,431 5960 Project Costs 763,600 676,020 87,580 6090 Miscellaneous 10,000 3,122 6,878 6310 Railway Protection 24,000 17,221 6,779 6320 Maintenance/Lower Tier 3,797,598 3,770,153 27,444 7950 Loss on Sale/Writedown 273,421 (273,421) 8000 Amortization 9,387,640 9,874,665 (487,025) 4) Operating Costs Total 14,045,938 14,662,243 (616,305) 1) Net Income Total 10,382,179 11,045,221 (663,043) Prior Year Carryforward Project Actuals 60542220 Road 54 Rehabilitation (50% Oxford) 54010 (326,544) 62002001 Road 4 Rehabilitation (Hwy3/4 to City limits) (1,750) Net Cost to Department of Carryforward items (328,294) Net Income Total 10,382,179 10,716,927 (334,749) Page 167 of 232 Performance for 2023 for 140 - Financial Services as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 2) Wages 5300 Wages 611,954 557,229 54,724 5310 Vacation Pay 53,359 (53,359) 5330 Vacation Pay (8,083) 8,083 5370 Sick/Bereavement 31426 (3,426) 2) Wages Total 611,954 605,932 6,022 3) Benefits 5400 Benefits 169,947 110,260 59,687 5480 Benefits - STD 473 (473) 5490 Benefits - Manulife 76,273 (76,273) 3) Benefits Total 169,947 187,006 (17,059) 4) Operating Costs 5500 Mileage 3,000 1,248 1,752 5505 Travel - Other 2,000 1,762 238 5510 Development 5,100 2,726 2,374 5610 Memberships 5,722 7,622 (1,900) 5630 Office Supplies 1 ( 1) 5640 Photocopy 1,000 951 49 5880 Equipment 1,000 1,000 5960 Project Costs - 59601601 Budget Programming Costs 14,450 14,450 6090 Miscellaneous 2,700 (522) 3,222 4) Operating Costs Total .......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 34,972 13,788 21,184 1) Net Income Total 816,872 806,725 10,147 Prior Year Carryforward Project Actuals 59601601 Budget Programming Costs 1,140 Net Cost to Department of Carryforward items 1,140 Net Income Total 816,872 807,865 9,007 Page 168 of 232 Performance for 2023 for 160 - Human Resources as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4360 Project Revenue (45,000) (28,885) (16,115) 1) Revenue Total (45,000) (28,885) (16,115) 2) Wages 5300 Wages 564,674 492,786 71,889 5310 Vacation Pay 37,835 (37,835) 5330 Vacation Pay 1,927 (1,927) 5370 Sick/Bereavement 7,262 (7,262) 2) Wages Total 564,674 539,809 24,865 3) Benefits 5400 Benefits 158,109 100,568 57,541 5460 Benefits Subsidized 10,822 ( 10,822) 5490 Benefits - Manulife 67,145 (67,145) 3) Benefits Total 158,109 178,535 (20,426) 4) Operating Costs 5500 Mileage 4,000 2,277 1,723 5505 Travel - Other 500 1,031 (531) 5510 Development 6,600 5,581 1,019 5610 Memberships 1,500 1,299 201 5620 Subscriptions 500 59 442 5630 Office Supplies (0) 0 5640 Photocopy 1,400 1,400 5650 Recruitment 20,000 7,441 12,559 5960 Project Costs 65,141 6,019 59,122 6090 Miscellaneous 700 329 371 4) Operating Costs Total ................................................................................................................................................................................................................................................................................................................................................................................................................................................. 100,341 24,036 76,305 1) Net Income Total 778,124 713,495 64,628 Prior Year Carryforward Project Actuals 21601505 Pay Equity 6,701 Net Cost to Department of Carryforward items - Net Income Total 778,124 720,197 57,927 Page 169 of 232 Performance for 2023 for 150 - Information Technology as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4350 Recoveries (1,800) (1,800) - 4360 Project Revenue - ( 0) 0 57802005 HCM System (125,000) (125,000) 57802312 Municipal Partner Support (76,407) (165,588) 89,181 1) Revenue Total (203,207) (167,388) (35,819) 2) Wages 5300 Wages 588,737 242,286 346,451 5310 Vacation Pay 7,175 (7,175) 5330 Vacation Pay (1,702) 1,702 5370 Sick/Bereavement 15,159 ( 15,159) 2) Wages Total 588,737 262,918 325,819 3) Benefits 5400 Benefits 164,846 27,564 137,282 5490 Benefits - Manulife 13,457 (13,457) 3) Benefits Total 164,846 41,020 123,826 4) Operating Costs 5500 Mileage 5,543 1,046 4,497 5505 Travel - Other 1,157 1,157 5510 Development 15,000 10,430 4,570 5620 Subscriptions 1,000 8,252 (7,252) 5790 Consultant 19,684 666,084 (646,400) 5860 Supplies 3,375 1,414 1,961 5960 Project Costs - 57802209 ITCS Emergency Response 0 0 57802304 Intranet Maintenance 17,808 17,808 57802313 One Time Implementation Carr 150,300 150,300 6100 Software - - 6110 Hardware - - 6120 Support/Maintenance 576,820 424,703 152,117 6130 Licenses 0 (0) 8000 Amortization 375,000 363,447 11,553 4) Operating Costs Total ........................................................................................................................................................................................................................................................................................................................................................................................................................ 1,165,687 1,475,376 (309,689) 1) Net Income Total ........................................................................................................................................................................................................................................................................................................................................................................................................................ 1,716,064 1,611,927 104,137 Prior Year Carryforward Project Actuals 57802005 HCM System 57802209 ITCS Emergency Response 57802312 Municipal Partner Support Net Cost to Department of Carryforward items Net Income Total (125,000) 164,517 37,028 76,545 1,716,064 1,688,472 27,592 Page 170 of 232 Performance for 2023 for 220 - Land Division as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4340 Fees (125,000) (135,350) 10,350 1) Revenue Total (125,000) (135,350) 10,350 2) Wages 5300 Wages 89,406 42,730 46,675 5310 Vacation Pay 1,815 (1,815) 5350 Wages Land Committee 15,200 (15,200) 5370 Sick/Bereavement 890 (890) 2) Wages Total 89,406 60,635 28,771 3) Benefits 5400 Benefits 21,552 8,788 12,764 5450 Lieu $$ 651 (651) 5490 Benefits - Manulife 7,281 (7,281) 3) Benefits Total 21,552 16,721 4,832 4) Operating Costs 5500 Mileage 2,000 3,931 (1,931) 5505 Travel - Other 500 1,292 (792) 5510 Development 2,000 2,242 (242) 5610 Memberships 500 365 135 5630 Office Supplies 2,960 661 2,299 5680 Telephone/Fax 0 0 5770 Legal & Professional 25,000 2,148 22,852 5850 Purchased Services 5,000 1,412 3,588 5960 Project Costs 5,000 5,000 6090 Miscellaneous 3,000 3,775 (775) 8000 Amortization 666 666 (0) 4) Operating Costs Total . ...... ....... ................... ........... ..... ...... ............ .............................................................................................................................................................................................................................................................................................................................................................................................. 46,626 16,492 30,134 1) Net Income Total 32,584 (41,503) 74,087 Page 171 of 232 Performance for 2023 for 180 - Library Services as at Dec 31, 2023 Budget Spent Available To Spend 1) Net Income 1) Revenue 4200 Province of Ontario (116,739) (116,739) 4360 Project Revenue (40,525) (30,101) (10,424) 4370 Other Revenue (27,996) (26,015) (1,981) 1) Revenue Total (185,260) (172,855) (12,405) 2) Wages 5300 Wages 1,743,578 1,571,953 171,625 5310 Vacation Pay 85,908 (85,908) 5330 Vacation Pay 54,910 (54,910) 5370 Sick/Bereavement 13,593 (13,593) 2) Wages Total 1,743,578 1,726,364 17,215 3) Benefits 5400 Benefits 488,202 306,683 181,519 5450 Lieu $ 63,321 (63,321) 5480 Benefits - STD 737 (737) 5490 Benefits - Manulife 146,128 (146,128) 3) Benefits Total 488,202 516,869 (28,667) 4) Operating Costs 5500 Mileage 8,500 5,101 3,399 5505 Travel - Other 4,000 5,953 (1,953) 5510 Development 16,496 13,744 2,752 5610 Memberships 2,004 1,892 112 5630 Office Supplies 15,000 12,122 2,878 5640 Photocopy 10,898 6,941 3,957 5650 Advertising 996 491 505 5680 Telephone/Fax 20,004 21,439 (1,435) 5760 Meals/Refreshments 2,280 2,534 (254) 5870 Furniture & Fixtures 6,996 4,284 2,712 5890 Lease Space 505,471 504,494 977 5920 Repairs/Maintenance 504 33 471 5930 Vehicle Repairs/Maint/Fuel 14,000 10,780 3,220 5960 Project Costs 52,983 14,554 38,429 6090 Miscellaneous 2,453 351 2,102 6630 Periodicals/Newspapers 18,698 15,397 3,301 6670 Electronic Resources 80,265 76,829 3,436 6680 Programs 15,000 36,549 (21,549) 8000 Amortization 357,799 361,890 (4,091) 4) Operating Costs Total .................................................................................................................................................................................................................................................................................................................................................................................................. 1,134,347 1,095,377 38,970 1) Net Income Total .................................................................................................................................................................................................................................................................................................................................................................................................. 3,180,867 3,165,754 15,113 Prior Year Carryforward Project Actuals 58101402 Aylmer Facility Improvements (9,525) 26802003 Donations Library Marketing 5,023 26802205 Palmer Estate Support 173 Net Cost to Department of Carryforward items (4,329) Net Income Total 3,180,867 3,161,425 19,443 .................................................................................................................................................................................................................................................................................................................................................................................................. Page 172 of 232 Performance for 2023 for 240 - Museum as at Dec 31, 2023 Budget Spent Available To Spend 1) Net Income 1) Revenue 4200 Province of Ontario (15,638) (15,638) 4215 Federal Funding - Project Rev (6,697) (2,364) (4,333) 4360 Project Revenue (126,000) (13,074) (112,926) 4370 Other Revenue (300) 300 4375 Other Revenue - Gift Shop (3,000) (2,901) (99) 4380 Other Revenue - Events & Edi (3,000) (3,705) 705 4390 Admissions (0) (346) 345 1) Revenue Total (154,335) (38,328) (116,007) 2) Wages 5300 Wages - 149,292 147,346 1,946 5306 Project Wages 9,487 25,191 (15,704) 5310 Vacation Pay 11,422 (11,422) 5330 Vacation Pay 272 (272) 5370 Sick/Bereavement 476 (476) 2) Wages Total 158,779 184,707 (25,928) 3) Benefits - 5400 Benefits 41,802 28,275 13,527 5406 Project Stat/Combined 2,372 2,593 (221) 5490 Benefits - Manulife 17,869 (17,869) 3) Benefits Total 44,173 48,737 (4,564) 4) Operating Costs - 5500 Mileage 1,998 890 1,108 5510 Development 1,500 1,847 (347) 5610 Memberships 30,501 30,250 251 5620 Publications 500 29 471 5630 Office Supplies 504 1,455 (951) 5640 Photocopy 500 144 356 5650 Advertising 3,503 7,205 (3,702) 5740 Curatorial 20,002 19,882 120 5880 Equipment 3,000 1,830 1,170 5910 Special - Events & Education 5,004 4,247 757 5915 Special - Gift Shop 4,000 808 3,192 5920 Repairs/Maintenance 504 387 117 5960 Project Costs 34,536 3,255 31,281 6090 Miscellaneous 504 290 215 6500 Shipping 2,000 6,882 (4,882) 6700 Acquisitions 3,000 3,358 (358) 4) Operating Costs Total ........................................................................................................................................................................................................................................................................................................................................................................................................... 111,556 82,759 28,797 1) Net Income Total ........................................................................................................................................................................................................................................................................................................................................................................................................... 160,173 277,875 (117,702) Carryforward Project Performance 27902020 Donations Museum (Bushell Estate) (425,000) 27902020 Donations Museum (Bushell Estate) 285,440 Net Cost to Department of Carryforward items (139,560) Net Income Total 160,173 138,315 21,858 ........................................................................................................................................................................................................................................................................................................................................................................................................... Page 173 of 232 Performance for 2023 for 290 - Planning as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4340 Planning & Processing Fees (25,000) (29,900) 4,900 1) Revenue Total (25,000) (29,900) 4,900 2) Wages 5300 Wages 130,792 17,988 112,804 5310 Vacation Pay 3,704 (3,704) 5330 Vacation Pay 1,221 (1,221) 5370 Sick/Bereavement 371 (371) 2) Wages Total 130,792 23,284 107,507 3) Benefits 5400 Benefits 36,622 7,362 29,260 5490 Benefits - Manulife 4,998 (4,998) 3) Benefits Total 36,622 12,360 24,262 4) Operating Costs 5500 Mileage 1,000 1,000 5505 Travel - Other 1,000 1,000 5510 Development 3,100 3,100 5610 Memberships 1,215 1,215 5850 Purchased Services 65,000 107,757 (42,757) 5960 Project Costs - 26401701 Clean Water Initiative 280,000 40,000 240,000 26401801 Official Plan - 5 year Review 140,000 10,896 129,104 26402301 Development Application/Approval Modernizati 20,000 20,000 26402303 Icloud Permit System 10,000 10,000 6090 Miscellaneous 1,000 1,000 4) Operating Costs Total ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 522,315 158,653 363,662 1) Net Income Total ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 664,728 164,397 500,331 Carryforward Project Performance 26401701 Clean Water Initiative 240,000 26401801 Official Plan - 5 year Review 62,204 Net Cost to Department of Carryforward items 302,204 Net Income Total 664,728 466,601 198,127 ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Page 174 of 232 Performance for 2023 for 250 - Police Services Board as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1)Revenue 4350 Recoveries (36,235) (26,151) (10,084) 4360 Project Revenue (5,244) (95,668) 90,424 1) Revenue Total (41,479) (121,819) 80,340 2) Wages 5300 Wages 9,369 9,200 169 2) Wages Total 9,369 9,200 169 3) Benefits 5400 Benefits - 455 (455) 3) Benefits Total - 455 (455) 4) Operating Costs 5500 Mileage 2,000 506 11494 5505 Travel - Other 430 171 259 5510 Development 14,000 5,361 81639 5850 RIDE Program (0) 0 5960 Project Costs 5,244 500 41744 6090 Miscellaneous 10,605 10,457 148 4) Operating Costs Total .................................................................................................................................................................................................................................................................................................................................................................................................................................................................................. 32,279 16,996 15,283 1) Net Income Total 169 (95,168) 95,337 Page 175 of 232 Performance for 2023 for 135 - Provincial Offenses Act as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4300 Grants (80,000) (72,000) (8,000) 4340 Fines Revenue ( 1,560,742) ( 1,279,147) (281,595) 4345 Parking Fines Revenue (20,000) (121,687) 101,687 1) Revenue Total ( 1,660,742) ( 1,472,834) (187,908) 2) Wages 5300 Wages 285,638 269,490 16,148 5310 Vacation Pay 23,741 (23,741) 5370 Sick/Bereavement 4,989 (4,989) 2) Wages Total 285,638 298,220 (12,583) 3) Benefits 5400 Benefits 79,978 56,496 23,482 5490 Benefits - Manulife 41,686 (41,686) 3) Benefits Total 79,978 98,182 (18,204) 4) Operating Costs 5500 Mileage 3,999 244 3,755 5505 Travel - Other 2,000 792 1,208 5510 Development 2,300 753 1,547 5610 Memberships 250 226 24 5630 Office Supplies 15,300 10,603 4,697 5680 Telephone/Fax 1,297 764 533 5770 Legal & Professional 387,445 419,712 (32,267) 5830 Bank Charges 21,300 28,045 (6,745) 5850 Purchased Services 31,402 30,705 697 5870 Furniture & Fixtures 2,700 2,700 5880 Equipment 1,083 2,309 (1,226) 5960 Project Costs 20,000 20,000 5965 Parking Fines Municipal Partner Payments 18,000 109,518 (91,518) 5970 POA Municipal Partner Payments 72,661 (138,426) 211,087 5971 Victim Fine Surcharge and Dedicated Fines 343,363 252,706 90,657 6090 Miscellaneous 10,500 522 9,978 6120 Support -ICON & Mailing 36,001 23,429 12,572 6860 Building Occupancy 232,187 249,324 (17,137) 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 1,201,788 991,227 210,561 1) Net Income Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... (93,338) (85,205) (8,133) Page 176 of 232 Performance for 2023 for 20 Terrace Lodge - 450 - Building & Property as at Dec 31, 2023 1) Net Income 1) Revenue 4202 P of Ont - Minor Capital Funding Available To Budget Spent Spend (250,000) (146,832) (103,168) 4350 Recoveries (5,087) (9,873) 4,785 4360 Project Revenue ( 124,213) (73,544) (50,669) 1) Revenue Total (379,300) (230,249) (149,052) 2) Wages 5300 Wages 56,290 40,315 15,975 5306 Project Wages 542 (542) 2) Wages Total 56,290 40,857 15,433 3) Benefits 5400 Benefits 29,834 17,599 12,235 5430 Vacation 6,712 (6,712) 5470 Benefit - Sick/Bereav 640 (640) 5490 Benefits - Manulife 7,597 (7,597) 3) Benefits Total 29,834 32,548 (2,714) 4) Operating Costs 5500 Mileage 1,000 96 904 5505 Travel - Other 120 120 5510 Development 1,000 182 818 5850 Purchased Services 175,000 109,645 65,355 5860 Supplies 1,363 (1,363) 5880 Equipment 180 (180) 5920 Repairs/Maintenance 14,072 6,617 7,455 5940 Utilities 2621826 299,342 (36,516) 5960 Project Costs (80) 3,102 (3,182) 4) Operating Costs Total ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 453,937 420,526 33,412 1) Net Income Total 1601762 263,682 (102,921) Prior Year Carryforward Project Actuals 4360 Project Revenue (262,480) 4205 Province of Ontario - Project Revenue (260,813) 45021208 Building Renovation 19,310 Net Cost to Department of Carryforward items (503,983) Net Income Total 160,762 (240,300) 401,062 Page 177 of 232 Performance for 2023 for 20 Terrace Lodge - 410 - Dietary as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4200 P of Ont - RF (409,019) (426,435) 17,416 4350 Recoveries (14,273) (6,080) (8,193) 4360 Project Revenue (526) (526) 1) Revenue Total (423,818) (432,515) 8,697 2) Wages 5300 Wages 654,135 612,251 41,884 5306 Project Wages 1,265 10,877 (9,612) 2) Wages Total 655,399 623,128 32,272 3) Benefits 5400 Benefits 328,513 187,751 140,762 5406 Project Benefits 316 2,963 (2,646) 5410 Vacation Pay 34,852 (34,852) 5430 Vacation Pay 15,140 (15,140) 5450 Lieu $$ 47,020 (47,020) 5456 Project Lieu $$ 1,385 (1,385) 5460 Top Up 385 (385) 5470 Benefit - Sick/Bereav 6,875 (6,875) 5490 Benefits - Manulife 47,379 (47,379) 3) Benefits Total 328,830 343,751 (14,921) 4) Operating Costs 5500 Mileage 200 200 5510 Development 500 1,320 (820) 5850 Purchased Services 12,967 13,838 (871) 5860 Supplies 28,590 41,232 (12,641) 5880 Equipment 4,001 3,890 111 5920 Repairs/Maintenance 1,500 6,093 (4,593) 5960 Project Costs 0 7,990 (7,990) 6090 Miscellaneous 200 (200) 6810 Raw Food 413,564 432,659 (19,095) 6811 Raw Food - Non -Resident 1,200 389 811 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 462,522 507,611 (45,089) 1) Net Income Total 1,022,933 1,041,975 (19,041) Page 178 of 232 Available Funds for 2023 for 20 Terrace Lodge - 460 - General & Admin as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1)Revenue 4200 P of Ont - OA 25,428 27,426 (1,998) 4201 P of Ont - Pay Equity (2,196) (2,196) 4202 P of Ont - Minor Capital Funding (56,832) (56,832) 4205 Province of Ontario - Project Revenu ( 193,134) ( 218,766) 25,632 4350 Recoveries (36,868) ( 37,617) 749 4360 Project Revenue (8,000) ( 1,631) (6,369) 4500 Private ( 129,907) ( 130,321) 415 4510 Private - Basic Comp (426,625) (412,471) (14,153) 4520 Semi -Private ( 122,858) (98,982) (23,876) 4530 Semi -Private - Basic Comp (907,710) (721,675) (186,035) 4540 Basic (763,788) ( 1,003,357) 239,569 4550 Respite (9,744) (9,522) (221) 1) Revenue Total ( 2,632,233) ( 2,609,113) (23,120) 2) Wages 5300 Wages 307,206 277,415 29,791 5306 Project Wages 122,795 318,442 ( 195,647) 5330 Vac Pay (6,348) 6,348 2) Wages Total 430,002 589,509 (159,508) 3) Benefits 5400 Benefits 86,013 77,979 8,034 5406 Project Stat/Combined 30,699 59,159 (28,460) 5410 Vacation Pay 1,786 ( 1,786) 5416 Project Benefits - Vacation Pay 1,141 (1,141) 5430 Vacation 34,573 (34,573) 5450 Lieu $$ 75 (75) 5456 Lieu $$ 785 (785) 5470 Benefit - Sick/Bereav 5,779 (5,779) 5476 Benefit - Sick/Bereav 351 ( 351) 5480 Benefits - STD 3,845 (3,845) 5490 Benefits - Manulife 41,130 (41,130) 3) Benefits Total 116,712 226,603 (109,891) 4) Operating Costs 5500 Mileage 1,500 294 1,206 5505 Travel - Other 770 454 316 5510 Development 3,334 2,701 633 5600 Recognition 1,000 550 450 5610 Memberships 11,083 11,193 ( 110) 5620 Subscriptions 300 197 103 5630 Office Supplies 7,300 10,503 ( 3,203) 5640 Photocopy 4,250 1,885 2,365 5650 Advertising 750 444 306 5680 Telephone/Fax 10,090 10,975 (885) 5720 Postage/Courier 756 1,544 ( 788) 5750 Petty Cash Over/Short 50 (50) 5850 Purchased Services 3,035 3,650 ( 615) 5880 Equipment 1,500 1,656 ( 156) 5960 Project Costs 82,758 18,629 64,129 6090 Miscellaneous 502 527 (25) 6840 Cable 25,584 25,960 ( 376) 6850 Reimbursed Supplies/Services 6,000 6,059 (59) 8000 Amortization 250,000 235,044 14,956 4) Operating Costs Total 410,512 332,316 78,196 1) Net Income Total ( 1,675,008) ( 1,460,684) (214,324) Carryforward Project Performance 4205 Province of Ontario - Project Revenue ( 33,283) 5306 Project Wages 4,190 5406 Project Stat/Combined 764 Net Cost to Department of Carryforward items (28,330) Net Income Total ( 1,675,008) ( 1,489,014) (185,994) Page 179 of 232 Performance for 2023 for 20 Terrace Lodge - 430 - Housekeeping as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4360 Project Revenue (526) (526) 1) Revenue Total (526) (526) 2) Wages 5300 Wages 312,990 334,287 (21,297) 5306 Project Wages - HSK 421 137 284 2) Wages Total 313,410 334,423 (21,013) 3) Benefits 5400 Benefits 163,865 110,591 53,274 5406 Project Stat/Combined - HSK 105 105 5410 Vacation Pay 27,837 (27,837) 5430 Vacation Pay 16,847 (16,847) 5450 Lieu $$ 30,136 (30,136) 5470 Benefit - Sick/Bereav 4,741 (4,741) 5490 Benefits - Manulife 30,597 (30,597) 3) Benefits Total 163,970 220,747 (56,777) 4) Operating Costs 5850 Purchased Services 3,070 1,157 1,913 5860 Supplies 31,920 37,639 (5,719) 5880 Equipment 1,803 3,349 (1,546) 5920 Repairs/Maintenance 1,596 1,244 352 5960 Project Costs 0 434 (434) 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 38,389 43,823 (5,434) 1) Net Income Total 515,244 598,994 (83,750) Page 180 of 232 Performance for 2023 for 20 Terrace Lodge - 440 - Laundry as at Dec 31,2023 Available To Budget Spent Spend 1) Net Income 2) Wages 5300 Wages 77,742 65,834 11,907 2) Wages Total 77,742 65,834 11,907 3) Benefits 5400 Benefits 41,203 14,952 26,251 5430 Vacation Pay 2,844 (2,844) 5450 Lieu $$ 3,871 (3,871) 5470 Benefit - Sick/Bereav 1,007 (1,007) 5490 Benefits - Manulife 3,536 (3,536) 3) Benefits Total 41,203 26,211 14,992 4) Operating Costs 5850 Purchased Services 153,415 166,990 (13,575) 5860 Supplies 5,600 5,745 (145) 5920 Repairs/Maintenance 1,251 1,251 5960 Project Costs 0 0 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 160,266 172,735 (12,469) 1) Net Income Total 279,211 264,781 14,430 Page 181 of 232 Performance for 2023 for 20 Terrace Lodge - 420 - Nursing & Personal Care as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4200 P of Ont - NPC ( 6,033,294) (6,416,580) 383,286 4201 P of Ont - On Call Physician (16,086) (16,000) (86) 4205 Province of Ontario - Project Revenue (230,334) (147,017) (83,317) 4350 Recoveries - Supplies & Services (12,000) (14,551) 2,551 4355 Recoveries - Wages (1,000) 1,000 4360 Project Revenue (313,518) (160,070) (153,449) 1) Revenue Total (6,605,232) (6,755,217) 149,985 2) Wages 5300 Wages - DON 218,928 117,189 101,739 5301 Wages - RN 466,375 498,036 (31,661) 5302 Wages - RPN 753,601 828,501 (74,900) 5303 Wages- HCA 2,806,809 3,032,253 (225,444) 5306 Project Wages - DON 11,188 62,242 (51,053) 5307 Project Wages - RN 9,748 3,202 6,546 5308 Project Wages - RPN 69,356 71,170 (1,814) 5309 Project Wages - HCA 147,089 35,609 111,480 2) Wages Total 4,483,095 4,648,202 (165,107) 3) Benefits 5400 Benefits 2,195,382 66,519 2,128,863 5401 Stat/Clothing/Combined - RN (0) 108,348 (108,348) 5402 Stat/Clothing/Combined - RPN (0) 281,658 (281,658) 5403 Stat/Clothing/Combined - HCA (0) 950,743 (950,743) 5406 Project Stat/Combined - DON 59,346 (65,007) 124,352 5407 Project Stat/Combined - RN 608 (608) 5408 Project Stat/Combined - RPN 78,678 (78,678) 5409 Project Stat/Combined - HCA 7,748 (7,748) 5411 Vacation Pay- RN 7,009 (7,009) 5412 Vacation Pay- RPN 25,512 (25,512) 5413 Vacation Pay- HCA 164,252 (164,252) 5416 Project Benefits - Vacation Pay 4,871 (4,871) 5430 Benefits 8,340 (8,340) 5431 Vacation Hrs - RN 24,048 (24,048) 5432 Vacation Hrs - RPN 29,599 (29,599) 5433 Vacation Hrs - HCA 105,278 (105,278) 5438 Vac Hrs 11,831 (11,831) 5450 Lieu $$ 277 (277) 5451 Lieu $$- RN 9,895 (9,895) 5452 Lieu $$- RPN 43,650 (43,650) 5453 Lieu $$ - HCA 225,459 (225,459) 5457 Lieu $$ 288 (288) 5458 Project Lieu $$ 3,278 (3,278) 5459 Project Lieu $$ 2,416 (2,416) 5461 Top Up - RN 10,840 (10,840) 5462 Top Up - RPN 7,268 (7,268) 5463 Top Up - HCA 4,564 (4,564) 5470 Benefit - Sick/Bereav 9,934 (9,934) 5471 Benefit - Sick/Bereav - RN 29,676 (29,676) 5472 Benefit - Sick/Bereav -RPN 13,612 (13,612) 5473 Benefit - Sick/Bereav -HCA 54,904 (54,904) 5478 Project Benefit - Sick/Bereav RPN 9,626 (9,626) 5480 Benefits - STD 12,688 (12,688) 5482 STD - RPN 271 (271) 5491 Benefits RN - Manulife 44,860 (44,860) 5492 Benefits RPN - Manulife 57,706 (57,706) 5493 Benefits FICA - Manulife 245,058 (245,058) 3) Benefits Total 2,254,727 2,596,304 (341,577) 4) Operating Costs 5500 Mileage 502 172 330 5505 Travel - Other 300 300 5510 Development 1,200 2,867 (1,667) 5850 Purchased Services 64,451 54,827 9,624 5860 Supplies 104,666 51,445 53,221 5880 Equipment 8,000 21,499 (13,499) 5920 Repairs/Maintenance 2,000 1,250 750 5960 Project Costs 71,516 66,839 4,677 6090 Miscellaneous 440 (440) 6820 Medical Director 33,441 29,890 3,551 6830 Incontinence 47,450 60,001 (12,551) 4)Operating Costs Total 333,526 289,230 44,296 1) Net Income Total 466,116 778,519 (312,403) Carryforward Project Performance 42022251 IPAC Capital TL (110,000) 4202219OTL LTC Medication Safety Technology 2022-23 (26,280) 4202229OTL LTC Medication Safety Technology 2022-23 (26,827) 420222912022-23 Clinical Decision Support Tools (10,000) 42022295 PREP LTC* (88,421) Net Cost to Department of Carryforward items (261,528) Net Income Total 466,116 516,991 ( 50,875) Page 182 of 232 Performance for 2023 for 20 Terrace Lodge - 400 - Program & Support as at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue,,,,,, 4200 P of Ont - PSS (456,562) (458,105) 1,543 4350 Recoveries (25,000) (15,802) (9,199) 4360 Project Revenue (14,768) (13,656) (1,112) 1) Revenue Total (496,329) (487,562) (8,767) 2) Wages 5300 Wages 246,124 216,206 29,919 5306 Project Wages 11,814 14,321 (2,507) 2) Wages Total 257,939 230,526 27,412 3) Benefits 5400 Benefits 121,331 87,586 33,745 5406 Project Benefits 2,953 907 2,047 5410 Vacation Pay 17,300 (17,300) 5430 Vacation Pay 11,021 (11,021) 5450 Lieu $$ 13,338 (13,338) 5456 Project Lieu $$ 450 (450) 5460 Top Up 570 (570) 5470 Benefit - Sick/Bereav 6,498 (6,498) 5490 Benefits - Manulife 24,269 (24,269) 3) Benefits Total 124,284 161,940 (37,656) 4) Operating Costs 5500 Mileage 400 330 70 5505 Travel - Other 150 890 (740) 5510 Development 250 264 (14) 5850 Purchased Services 44,985 63,305 (18,320) 5860 Supplies 6,000 13,834 (7,834) 5880 Equipment 2,000 169 1,831 5960 Project Costs 84,800 83,256 1,544 6090 Miscellaneous 338 (338) 6800 Program Specific Raw Food 4,500 4,929 (429) 4) Operating Costs Total ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 143,085 167,315 (24,230) 1) Net Income Total 28,979 72,219 (43,241) Page 183 of 232 Performance for 2023 for 100 - Warden As at Dec 31, 2023 Available To Budget Spent Spend 1) Net Income 1) Revenue 4360 Project Revenue 20701601 Past Wardens Fund (554) (554) 20702301 Donations - Warden's Charity Event (0) (0) 1) Revenue Total (554) - (554) 2) Wages 5300 Wages 75,866 74,306 1,560 2) Wages Total 75,866 74,306 1,560 3) Benefits 5400 Benefits 12,897 5,212 7,685 5490 Benefits - Manulife 6,830 (6,830) 3) Benefits Total 12,897 12,043 855 4) Operating Costs 5500 Mileage 3,900 6,378 (2,478) 5505 Travel - Other 600 600 5510 Development 6,500 4,993 1,507 5600 Recognition 9,500 9,976 (476) 5750 Election Reception 1,000 (61) 1,061 5960 Project Costs - 20701601 Past Wardens Fund 972 972 20702301 Donations - Warden's Charity Event 0 0 6090 Miscellaneous 3,000 297 2,703 4) Operating Costs Total .................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................. 25,472 21,582 3,890 1) Net Income Total .................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................. 113,681 107,930 5,751 Prior Year Carryforward Project Actuals 20701601 Past Wardens Fund 20701601 Past Wardens Fund Net Cost to Department of Carryforward items Net Income Total (554) 136 (418) 113,681 107,512 6,170 Page 184 of 232 2023 Carryforward Operating Projects DepartLoc CONTRACT Description Total Budget Total Cost Total Perf 0 28101908 Cannibis Funding (74,447) (74,447) 0 28101910 EF - Efficiency Funding Reserve (725,000) (631,250) (93,750) 0 28102309 TL Redevelopment Construction Funding Subsidy ( 1,711,360) (367,956) ( 1,343,404) 46020 46032312 IPAC Training & Education Yr 1 (255,764) 255,764 170 60902004 Wonderland Road and Talbot Line EA partnered with MTO (125,000) (142,720) 17,720 210 22062302 Legacy Oil and Gas Well - 270 28002309 Community Paramedicine Program Term C ( 2,000,000) (460,500) ( 1,539,500) 42010 42012321 EM MSTP Education 42010 42012390 EM LTC Medication Safety Technology 2023-24 (32,193) (24,219) (7,974) 42010 42012391 2023-24 Clinical Decision Support Tools (10,000) 10,000 42020 42022390 TL LTC Medication Safety Technology 2023-24 (35,770) (5,327) (30,443) 42020 42022391 2023-24 Clinical Decision Support Tools (10,000) (4,208) (5,792) 42030 42032321 BV MSTP Education - 42030 42032391 2023-24 Clinical Decision Support Tools (10,000) 10,000 45020 45021208 Building Renovation (250,000) (260,813) 10,813 46010 46012312 IPAC Training & Education Yr 1 (22,518) 22,518 46020 46022313 IPAC Training & Education Yr 1 (25,020) 25,020 46030 46032312 IPAC Training & Education Yr 1 (14,265) 14,265 280 26852301 Website Redevelopment/Branding (50,000) (50,000) 170 60901917 Elm Street at Centennial Road Intersection Improvement 25 (21,086) 21,086 170 62002001 Road 4 Rehabilitation (Hwy3/4 to City limits) (1,200) (1,750) 550 250 29802001 OAPSB Zone 6 (5,244) (4,634) (610) 250 29802301 Community Safety and Policing Grant (94,853) 94,853 250 29802302 BCWA Grant 2023-24 - 270 28002310 Ambulance Vehicles (105,545) 105,545 280 26851008 Tourism Member Signs (321,645) (264,544) (57,101) 280 26852303 Visitor Guide (11,500) (16,250) 4,750 41030 41032401 HINF 1:1 Staffing Dietary (1,334) (1,334) 45020 45021208 Building Renovation (9,949) (336,024) 326,075 45020 45022258 TL Fundraising Capital (114,264) (114,264) 48030 48032302 BV ADP PSW Wage Enhancement - - 185 26252302 Donations Museum - Bushell Estate Digitization Project 13,172 32,741 (19,569) 185 29402303 Internship Term A - YCW Archives 11,652 - 11,652 210 22062302 Legacy Oil and Gas Well 6,285 (6,285) 41030 41032401 HINF 1:1 Staffing Dietary 435 - 435 42010 42012321 EM MSTP Education 5 4,786 (4,781) 42030 42032321 BV MSTP Education 8 893 (885) 46010 46012312 IPAC Training & Education Yr 1 3,465 2,165 1,300 46020 46022313 IPAC Training & Education Yr 1 3 2,276 (2,273) 46030 46032312 IPAC Training & Education Yr 1 3 6,431 (6,428) 48030 48032302 BV ADP PSW Wage Enhancement - - 46020 46032312 IPAC Training & Education Yr 1 - 185 26252302 Donations Museum - Bushell Estate Digitization Project 3,293 3,126 167 210 22062302 Legacy Oil and Gas Well - 41030 41032401 HINF 1:1 Staffing Dietary 92 - 92 42010 42012321 EM MSTP Education 1 1,196 (1,195) 42030 42032321 BV MSTP Education 2 223 (221) 46010 46012312 IPAC Training & Education Yr 1 866 333 533 46020 46022313 IPAC Training & Education Yr 1 1 10,067 (10,066) 46030 46032312 IPAC Training & Education Yr 1 1 1,497 (1,496) 48030 48032302 BV ADP PSW Wage Enhancement - - - 0 26402302 Healthcare Partnership 71,790 71,790 0 28101908 Cannibis Funding 74,447 74,447 0 28101910 EF - Efficiency Funding Reserve 12,115 12,115 0 28102109 SRF - Unallocated Reserve 1,125,840 1,125,840 0 28102304 MT - EOC Software Ongoing Maintenance Reserve 36,000 36,000 0 28102319 Orthodontics - 46020 46032312 IPAC Training & Education Yr 1 Page 186 of 232 2023 Carryforward Operating Projects DepartLoc CONTRACT Description Total Budget Total Cost Total Perf 135 59601801 Parking Software 20,000 - 20,000 160 21601505 Pay Equity 33,299 6,701 26,598 160 26702301 Reserve - Staff Training 10,000 5,342 4,658 160 26702302 Corporate Training & Development - 180 26802003 Donations Library Marketing 16,500 15,046 1,454 180 26802108 Donations Library Website Updates 6,000 - 6,000 180 26802205 Palmer Estate Support 16,983 173 16,810 200 26602106 Security Equipment 15,000 2,006 12,994 200 26602303 Painting 80,000 30,382 49,618 210 22062302 Legacy Oil and Gas Well - - - 240 27902020 Donations Museum (Bushell Estate) 299,768 289,161 10,607 250 29802001 OAPSB Zone 6 5,244 2,000 3,244 250 29802301 Community Safety and Policing Grant - - - 250 29802302 BCWA Grant 2023-24 - - - 270 28002309 Community Paramedicine Program Term C 2,000,000 494,575 1,505,425 280 26851008 Tourism Member Signs 349,292 270,843 78,449 280 26852026 Community Improvement Program - Municipal Partner 657,000 509,086 147,914 280 26852301 Website Redevelopment/Branding 50,000 36,405 13,595 280 26852303 Visitor Guide 25,000 12,617 12,383 280 26852312 Workforce Attraction 15,000 5,285 9,715 280 26852408 Business Attraction 8,528 - 8,528 290 26401701 Clean Water Initiative 280,000 280,000 - 290 26401801 Official Plan - 5 year Review 140,000 73,101 66,899 42010 42012321 EM MSTP Education - - - 42010 42012390 EM LTC Medication Safety Technology 2023-24 42030 42032321 BV MSTP Education - - - 45010 45012301 Painting 15,000 15,880 (880) 45020 45021208 Building Renovation (15,000) 22,683 (37,683) 45020 45022301 Painting 15,000 - 15,000 46010 46012312 IPAC Training & Education Yr 1 - 153 (153) 46020 46022313 IPAC Training & Education Yr 1 - - 46030 46032312 IPAC Training & Education Yr 1 - 76 (76) 150 57802313 One Time Implementation CarryForward 150,300 150,300 240 27902020 Donations Museum (Bushell Estate) (425,000) (425,000) - 240 27902020 Donations Museum (Bushell Estate) 299,768 289,161 10,607 100 20701601 Past Warden's Fund (554) (136) (418) 140 59601601 Budget Programming Costs 13,310 - 13,310 (45,277) (1,146,134) 1,100,857 Page 187 of 232 2023 Capital budget Quantified: 2023 Approved Capital Budget 22,481,785 2022 Carryforward Budget 58,733,457 Use of 2022 Surplus approved by Council: Added from Surplus for Council Chambers after budget approved 510,000 Added From Surplus for Boiler Replacement 40,000 Current Budget CapYTD 81,765,242 2023 Summary Performance of Capital Row Labels BudgetCAP YTD ActualCAP YTD PerfCAP YTD (blank) 0) Corporate Activities 533,050 310,812 222,238 5) Administrative Building 9,682,769 6,795,112 2,887,657 7) Engineering Services 28,391,390 24,484,801 3,906,589 9) Museum/Archives 160,000 51,549 108,451 10) Library Services 515,746 385,237 130,509 11) Information Technology 1,238,542 630,320 608,223 13) Ambulance & Emergency Services 1,466,787 1,131,666 335,121 14) Economic Development & Tourism 55,600 52,389 3,211 Bobier Villa 1,813,583 1,068,355 745,228 Elgin Manor 1,183,260 667,105 516,154 Terrace Lodge 36,724,516 27,906,461 8,818,055 Grand Total 81,765,243 63,483,808 18,281,435 2023 Closed Capital 19,927,089 17,969,317 1,957,771 2023 CarryForward 61,838,154 45,514,491 16,323,663 Total of Projects listed 81,765,243 63,483,808 18,281,435 Page 188 of 232 2023 Capital Carrvforward (True) and Closed 0 28002208 Edward - Mechanical Equipment Replacements 146,200 38,437 107,763 TRUE 0 28102201 Garage - Site Civil/ Mechanical Ultilities Upgrades Res 210,000 265,670 - 55,670 FALSE 0 28102301 Shaw - Mechanical Equipment Replacements 16,500 - 16,500 FALSE 0 28102303 Dutton - Mechanical Equipment Replacements 14,300 6,705 7,595 FALSE 0 28102306 Garage - Electrical Component Replacements Reserv( 110,000 - 110,000 FALSE 0 28102307 Garage - Mechanical Equipment Replacements Reser 27,500 - 27,500 FALSE 150 57801909 PCC Documentation Hardware 6,828 11,071 - 4,243 FALSE 150 57802005 HCM System 125,000 131,828 - 6,828 FALSE 150 57802009 Dietary Software 7,116 7,116 0 FALSE 150 57802011 Modernization Tools 199,022 199,022 0 FALSE 150 57802013 Hardware Replacement Carry Forward 59,496 48,425 11,071 FALSE 150 57802107 SDR - HCM Enhancements for Recruitment and Schec 116,295 129,282 - 12,987 FALSE 150 57802108 SDR - Development Services Software Licenses for Or 12,987 - 12,987 FALSE 150 57802111 SRF - Council Chamber Hardware 80,000 - 80,000 TRUE 150 57802210 ITCS Emergency Resp Capital 0 4,068 - 4,068 FALSE 150 57802302 Photocopiers 12,616 8,548 4,068 FALSE 150 57802303 Other Licenses 40,816 40,816 - 0 FALSE 150 57802351 Hardware Replacement 241,638 49,904 191,734 TRUE 150 57802352 Hardware Carry Forward 169,218 - 169,218 TRUE 170 60002280 Multiple Bridge and Culvert Repair Tender- Engineeri 76,500 372,006 - 295,506 FALSE 170 60002281 Natural Heritage Study Bridges (Gillets, Fulton, lames 102,000 - 102,000 FALSE 170 60002295 2023 Dodge Ram VIN 3C6RR7KG1PG677720 71,400 55,676 15,724 FALSE 170 60002348 Granular Shouldering (Roads 16, 20, 74) 617,760 446,763 170,997 FALSE 170 60002350 Culvert Rehabilitations 14 1,550,000 1,194,461 355,539 FALSE 170 60002355 Wellington Road Culvert Repair (50% with City) 50,000 42,885 7,115 TRUE 170 60002369 Multiple Bridge and Culvert Repair Tender 7 1,820,000 1,065,391 754,609 FALSE 170 60022320 Road 2 Rehabilitation - (start of curve Rd 5 to Eckker 1,334,000 1,318,758 15,242 FALSE 170 60042276 Traffic Signal Improvements 102,000 51,999 50,001 FALSE 170 60042332 Road 4 Resurfacing (St. Thomas to Warren Street) 40 3,435,000 2,860,638 574,362 TRUE 170 60042376 Traffic Signal Improvements 8 400,000 266,852 133,148 FALSE 170 60092340 Road 9 Microsurfacing (Rd 76 to Rd 5) 9020 115,200 115,756 - 556 FALSE 170 60162380 Fingal Reconstruction (16 and 20) 16040 40,000 41,763 - 1,763 FALSE 170 60192330 Road 19 Resurfacing - Straffordville 19050 371,000 314,075 56,925 FALSE 170 60192332 Road 19 Resurfacing - Eden 19075 118,000 101,587 16,414 FALSE 170 60272340 Road 27 Surface Treatment (20 to Townline) 27014 67,520 73,481 - 5,961 FALSE 170 60352330 Road 35 Resurfacing (Hwy 3 to Rd 52) 35020 641,000 621,458 19,542 FALSE 170 60382210 Richmond Reconstruction (Rd 38 and 43) - Eng. 2021 3,039,600 2,505,796 533,804 TRUE 170 60402320 Road 40 Rehabilitation (Rd 45 to Hwy 3) 40020 1,690,000 1,557,697 132,303 FALSE 170 60422280 Road 42 Rehabilitation (Glen Erie Line 19 - 55) 42080 102,000 166,360 - 64,360 FALSE 170 60452320 Road 45 (Rd 16 to Rd 4) Rehabilitation 45020 1,455,000 1,414,857 40,143 FALSE 170 60452388 Players Bridge Deck Rehabilitation 45042 30,000 - 30,000 TRUE 170 60472330 Road 47 Resurfacing (Rd 48 to Rd 52) 47005 505,000 423,569 81,431 FALSE 170 60522280 King Bridge Rehabilitation - B38 52050 - 19,777 - 19,777 TRUE 170 60522320 Road 52 Rehabilitation (74 to 73) 52050 1,978,000 1,860,927 117,073 FALSE 170 60542220 Road 54 Rehabilitation (50% Oxford) 54010 390,150 695,284 - 305,134 FALSE 170 60901804 Asset Management Program 100,000 - 100,000 TRUE 170 60901917 Elm Street at Centennial Road Intersection Improvers 2,449,061 2,773,721 - 324,660 TRUE 170 60902004 Wonderland Road and Talbot Line EA partnered with 125,000 285,439 - 160,439 TRUE 170 62002109 Talbot Line Slope Repair 650,000 682,742 - 32,742 TRUE 170 62901905 Bothwell Bridge Rehabilitation - B01 7010 1,368,000 1,134,814 233,186 TRUE 170 62901908 Geotechnical Investigations - Roadway 50,000 67,959 - 17,959 FALSE 170 62902101 Eden Bridge Rehabilitation - B53 44020 100,000 - 100,000 TRUE 170 62902103 Philmore Bridge Deck Replacement- B4943060 1,800,000 1,175,187 624,813 TRUE 180 58102301 Book Purchases - Library 336,425 338,113 - 1,688 FALSE 180 58102303 Accessibility Renos 35,000 38,330 - 3,330 FALSE 185 29402007 Misc Capital - Archives 49,487 29,487 20,000 FALSE 185 29402307 Misc Capital - Archive 40,513 - 40,513 TRUE 200 26602008 Security Improvement - Card Access & Alarms 100,000 93,704 6,296 TRUE 200 26602011 Elevator 5,680,000 4,564,785 1,115,215 TRUE 200 26602108 Interior Renovations 163,000 162,242 758 FALSE 200 26602110 Energy Savings - Electrical Upgrades 70,000 72,808 - 2,808 FALSE 200 26602111 Electrical Upgrades 80,000 31,759 48,241 TRUE 200 26602113 Zero Emission Project 220,000 172,551 47,449 FALSE 200 26602114 SRF - Council Chambers Renovations 1,377,000 1,421,298 - 44,298 FALSE 200 26602205 Window & Door Replacement 265,000 - 265,000 TRUE 200 26602210 Carpeting 100,000 10,032 89,969 TRUE Page 189 of 232 2023 Capital Carrvforward (True) and Closed 200 26602306 Mechanical Systems Upgrades 115,000 42,392 72,608 TRUE 200 26602309 Interior Renovations - Legal Suite 200,000 209,863 - 9,863 FALSE 210 22062105 Training Support Software- Officer Level 11,000 9,333 1,667 FALSE 210 22062301 Textbook Library 10,000 6,628 3,372 FALSE 210 22062302 Legacy Oil and Gas Well 0 - 0 TRUE 220 26402304 Committee (pads 5,600 12,109 - 6,509 FALSE 240 27902005 Museum - Misc Capital 21,817 21,817 0 FALSE 240 27902350 Misc Capital - Museum 48,183 245 47,938 TRUE 270 28002103 Medavie Equipment Replacement 195,191 129,693 65,498 TRUE 270 AMB24-1043 Ambulance 1HA3GSC7XRN002136 28002201 400,550 282,315 118,235 FALSE 270 AMB24-1165 Ambulance 1HA3GSC77RN002031 28002202 52,050 282,315 - 230,265 FALSE 270 AMB23-1312 ERV 1GNSKLED2PR454781 28002205 85,958 109,626 - 23,668 FALSE 270 28002206 SRF - UV Sterilization Units for Ambulances 4,080 - 4,080 FALSE 270 AMB23-1346 ERV 1GNSKLED5PR502693 28002305 87,677 109,626 - 21,949 FALSE 270 28002306 SRF - UV Sterilization Unit(s) for Ambulances 4,162 - 4,162 TRUE 270 28002310 Ambulance Vehicles 523,059 155,198 367,861 TRUE 270 28002311 Power Lift(s) 93,060 46,932 46,128 TRUE 280 26852207 2023 Honda CRV Cruiser 2HKRS3H27PH001250 40,000 40,280 - 280 FALSE 290 26402101 Website Upgrades for Planning 10,000 - 10,000 TRUE 41010 41012050 Kitchen Equipment 56,795 56,973 - 178 FALSE 41010 41012350 IPAC Capital EM - 26,229 - 26,229 TRUE 41020 41022350 Kitchen Equipment 8,378 11,444 - 3,066 TRUE 41030 41032351 Hot Water Tower 3,000 - 3,000 TRUE 41030 41032352 Ice Machine 1,500 1,500 FALSE 41030 41032353 Steam Table 5,000 5,000 TRUE 42010 42012190 EM LTC Medication Safety Technology 23,652 23,652 FALSE 42010 42012251 IPAC Capital EM 52,418 - 52,418 FALSE 42010 42012290 EM LTC Medication Safety Technology 2022-23 32,193 4,795 27,398 FALSE 42010 42012291 2022-23 Clinical Decision Support Tools 10,000 4,208 5,792 FALSE 42010 42012351 Blanket Warmer 8,000 4,879 3,121 TRUE 42010 42012352 Bladder Scanner 7,000 6,612 388 FALSE 42010 42012353 Carry Forward Nursing Equipment 82,173 39,647 42,526 TRUE 42010 42012355 Lifts & Scales - 30,759 - 30,759 FALSE 42010 42012390 EM LTC Medication Safety Technology 2023-24 32,193 577 31,616 TRUE 42010 42012391 2023-24 Clinical Decision Support Tools - 4,495 - 4,495 TRUE 42020 42022150 Bed Replacements 88,740 82,478 6,262 FALSE 42020 42022190 TL LTC Medication Safety Technology 26,280 5,327 20,953 FALSE 42020 42022251 IPAC Capital TL 110,000 102,330 7,670 FALSE 42020 42022290 TL LTC Medication Safety Technology 2022-23 35,770 - 35,770 FALSE 42020 42022291 2022-23 Clinical Decision Support Tools 10,000 4,208 5,792 FALSE 42020 42022390 TL LTC Medication Safety Technology 2023-24 35,770 577 35,193 TRUE 42020 42022391 2023-24 Clinical Decision Support Tools - 4,495 - 4,495 TRUE 42030 42031950 Lifts & Scales 1,621 1,621 - 0 FALSE 42030 42032190 BV LTC Medication Safety Technology 16,664 3,037 13,627 FALSE 42030 42032251 IPAC Capital BV 46,948 30,445 16,503 FALSE 42030 42032290 BV LTC Medication Safety Technology 2021-22 16,664 - 16,664 FALSE 42030 42032291 2022-23 Clinical Decision Support Tools 10,000 4,210 5,790 FALSE 42030 42032390 BV LTC Medication Safety Technology 2022-23 16,664 2,576 14,088 FALSE 42030 42032391 2023-24 Clinical Decision Support Tools - 4,495 - 4,495 TRUE 42030 42032451 Lifts & Scales Carryforward 99,499 - 99,499 TRUE 43020 43022250 Carry Forward Housekeeping Equipment 5,534 305 5,229 TRUE 45010 45012055 Building Automation System 40,000 35,017 4,983 TRUE 45010 45012057Energy Savings - Electrical Upgrades 100,000 97,114 2,886 TRUE 45010 45012150 HVAC 80,000 54,844 25,156 TRUE 45010 45012152 Sidewalk Repairs 30,000 27,358 2,642 FALSE 45010 45012250 Mechanical Equipment Replacements 55,000 57,377 - 2,377 FALSE 45010 45012263 IPAC Capital EM 17,473 - 17,473 FALSE 45010 45012351 Asphalt Replacement 175,000 101,412 73,588 FALSE 45010 45012352 FA-1 Repairs 40,000 - 40,000 FALSE 45010 45012353 Infloor Heating Boilers (Lochinvar) 101,056 94,901 6,155 FALSE 45010 45012354 Boiler Circ Pumps 5,088 - 5,088 TRUE 45010 45012355 Security/Resident Safety 5,000 4,229 771 TRUE 45010 45012356 Misc Bldg 20,000 5,248 14,752 TRUE 45010 45012358 Increase resident visibility - windows in Views 5,000 - 5,000 FALSE 45020 45021208 Building Renovation 35,628,012 27,633,131 7,994,881 TRUE 45020 45022153 Mechanical Equipment Replacements 53,353 53,353 0 FALSE Page 190 of 232 2023 Capital Carrvforward (True) and Closed 45030 45031952 Spa/Tub Room 28,000 28,000 FALSE 45030 45031953 Lighting Upgrade 50,000 54,655 - 4,655 FALSE 45030 45032055 Building Automation System 80,000 70,906 9,094 TRUE 45030 45032059 Tub Room Upgrades 250,000 185,416 64,584 FALSE 45030 45032151 Electrical Service Replacement 80,000 49,396 30,604 TRUE 45030 45032152 IT Server Room 30,000 23,283 6,717 FALSE 45030 45032153 Elevator Upgrades 58,959 8,344 50,615 FALSE 45030 45032154 Mechanical Equipment Replacements 270,562 245,310 25,252 FALSE 45030 45032155 Structure & Site Servicing Upgrades 40,000 - 40,000 TRUE 45030 45032157 IPAC BV Enhanced Cooling 213,978 167,304 46,674 FALSE 45030 45032251 IPAC Capital BV 15,649 - 15,649 FALSE 45030 45032351 Concrete Flatwork Replacement 20,000 18,256 1,744 FALSE 45030 45032352 Security/Resident Safety 5,000 2,218 2,782 TRUE 45030 45032353 Spa Tub Room (ADP Room) 100,000 - 100,000 TRUE 45030 45032354 Misc Bldg 20,000 4,477 15,523 TRUE 45030 45032355 Condenser (North, East and West wing) 130,000 106,686 23,314 FALSE 45030 45032356 Humidifier Replacements 75,500 79,294 - 3,794 FALSE 45030 45032357 Boiler Circulating pumps 14,000 - 14,000 TRUE 45030 45032358 Exterior Wall Sealant - Doors & Windows 5,000 - 5,000 TRUE 200 26601811 26601811 Exterior Building Capital Repairs/Parking* 1,027,769 8,955 1,018,814 TRUE 200 26602212 26602212 POA Generator* 225,000 4,722 220,278 TRUE 200 26602305 Asbestos Removal 60,000 - 60,000 TRUE 41010 41012351 41012351 Kitchen Equipment Carry Forward 21,705 - 21,705 TRUE 41030 41032250 41032250 Kitchen Equipment* 4,375 1,150 3,225 TRUE 42010 42012354 42012354 Misc NPC 32,000 - 32,000 TRUE 42020 42022250 42022250 Carry Forward Nursing Equipment* 44,218 - 44,218 TRUE 42020 42022351 Lifts and Scales 20,000 8,814 11,186 FALSE 45010 45012056 45012056 Flooring Replacement* 75,000 10,430 64,570 TRUE 45010 45012357 45012357 Misc. Maintenance, Calibration & Lifecycle 31,000 - 31,000 TRUE 45010 45012359 45012359 Exterior Wall Sealant - Doors and Windows 15,264 15,264 TRUE 45010 45012360 45012360 Mechanical - SP 30,250 30,250 TRUE 45020 45022159 45022159 HVAC RTU Replacement* 301,700 301,700 TRUE 45020 45022250 45022250 Misc Capital* 20,000 20,000 TRUE 45020 45022258 45022258 TL Fundraising Capital* 132,114 132,114 TRUE 45020 45022351 45022351 Canopy Veneer Replacement 104,647 104,647 TRUE 45020 45022352 45022352 Window Replacement 100,000 - 100,000 TRUE 45030 45032057 45032057 Energy Savings - Electrical Upgrades* 105,000 5,274 99,726 TRUE 150 57801710 57801710 Website Development* 57,510 240 57,270 TRUE 150 57802350 57802350 Server Replacement 110,000 - 110,000 TRUE 180 58101402 58101402 Aylmer Facility Improvements* 144,321 8,795 135,526 TRUE 170 60002285 60002285 County Wide Master Servicing Plan* 255,000 - 255,000 TRUE 170 60162280 60162280 Road 16 - Port Talbot Hill Drainage Rehabili 51,000 - 51,000 TRUE 170 60901801 60901801 Port Burwell Road Drainage Survey* 190,000 120,419 69,581 TRUE 170 60902102 60902102 Transportation Master Plan (incl. Cycling N 251,000 201,136 49,864 TRUE 170 62002001 62002001 Road 4 Rehabilitation (Hwy3/4 to City limit 801,199 424,296 376,903 TRUE 170 62002103 62002103 Road 26 (Rd 25 to RR Tracks) Reconstructic 100,000 31,268 68,732 TRUE 0 28002301 28002301 Edward - Building Envelope Repairs 5,250 - 5,250 TRUE 0 28102302 28102302 Dutton - Buildling Envelope Upgrades 3,300 3,300 TRUE Carryforward Capital Projects 61,838,154 45,514,491 16,323,663 Closed Capital Projects 19,927,089 17,969,317 1,957,771 Total Capital Project Listing 81,765,243 63,483,808 18,281,435 Page 191 of 232 CORPORATION OF THE COUNTY OF ELGIN Consolidated Financial Statements December 31, 2023 Page 193 of 232 CORPORATION OF THE COUNTY OF ELGIN Consolidated Financial Statements For the Year Ended December 31, 2023 Table of Contents PAGE Management Responsibility for Financial Reporting 1 Independent Auditors' Report 2-3 Consolidated Statement of Financial Position 4 Consolidated Statement of Operations and Accumulated Surplus 5 Consolidated Statement of Change in Net Financial Assets 6 Consolidated Statement of Remeasurement Gains and Losses 7 Consolidated Statement of Cash Flows 8 Notes to the Consolidated Financial Statements 9 - 29 Consolidated Schedule of Segment Disclosure 30 - 31 Page 194 of 232 MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL REPORTING The accompanying consolidated financial statements are the responsibility of the management of Corporation of the County of Elgin and have been prepared in accordance with Canadian public sector accounting standards. These consolidated financial statements include: • Independent Auditors' Report • Consolidated Statement of Financial Position • Consolidated Statement of Operations and Accumulated Surplus • Consolidated Statement of Change in Net Financial Assets • Consolidated Statement of Remeasurement Gains and Losses • Consolidated Statement of Cash Flows • Notes to the Consolidated Financial Statements • Consolidated Schedule of Segment Disclosure The Chief Administrative Officer and the Director of Financial Services are responsible for ensuring that management fulfills its responsibility for financial reporting and is ultimately responsible for reviewing the consolidated financial statements before they are submitted to Council for ro al. The integrity and reliability of Corporation of the Cou y Elgin reporting systems are achieved through the use of formal policies and procedures, the careful selection o ees and an appropriate division of responsibilities. These systems are designed to provide reasonable assurance the financial information is reliable and accurate. The consolidated financial statements have been audited on behalf of the Members of Council, Inhabitants and Ratepayers of Corporation of the County of Elgin by Graham Scott Enns LLP in accordance with Canadian generally accepted auditing standards. Blaine Parkin Chief Administrative Officer St. Thomas, Ontario Report Date Jennifer Ford Director of Financial Services/Treasurer -I- Page 195 of 232 /GRAHAM SCOTTENNS LIN R 519-633-0700 - F. 51.9-633-7009 R 519-773-9265 - F. 519-773-9653 450 Sunset Drive, t. Th=as, ON N50 5VI 25 John Strcnt SoutlYn, Ayirner, ON N5112C1. v.grahamscmtten ns.corri INDEPENDENT AUDITORS' REPORT To the Members of Council, Inhabitants and Ratepayers of The Corporation of the County of Elgin: Opinion We have audited the consolidated financial statements of The Corporation of the County of Elgin, which comprise the consolidated statement of financial position as at December 31, 2023, and the consolidated statement of operations and accumulated surplus, consolidated statement of changes in net financial assets, consolidated statement of remeasurement gains and losses, and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the County's consolidated financial statements present fairly, in all material respects, the financial position of the County as at December 31, 2023, and the results of its operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Opinion We conducted our audit in accordance with Can enerally accepted auditing standards. Our responsibilities under those standards are further described in the A ' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Coun i ccordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Clxyd we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that udit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, management is responsible for assessing the County's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the County or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the County's financial reporting process. Auditors' Responsibilities for the Audit of the Consolidated Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements. -2- Page 196 of 232 /GRAHAM SCOTTENNS LIN R 519-633-0700 • F. 51.9-633-7009 R 519-773-9265 • F. 519-773-9653 450 Sunset Drive, St. Th=as, ON N5R 5VI 25 John Strcet SoutlYn, Ayirner, ON N5112CI. v.grahamscotten ns.corri INDEPENDENT AUDITORS' REPORT (CONTINUED) Auditors' Responsibilities for the Audit of the Consolidated Financial Statements (Continued) As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. • Evaluate the appropriateness of accounting p ici used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's he going concern basis of accounting and, based on the audit evidence obtained, whether a material unce exists related to events or conditions that may cast significant doubt on the County's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the County to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. -3- Page 197 of 232 CORPORATION OF THE COUNTY OF ELGIN Consolidated Statement of Financial Position As at December 31, 2023 FINANCIAL ASSETS Cash Investments (Note 5) Accounts receivable Loans receivable (Note 3) Total financial assets FINANCIAL LIABILITIES Accounts payable and accrued liabilities Employee post -retirement benefit liabilities (Note 4) Long-term debt (Note 6) Derivative (Notes 1 & 7) Asset retirement obligations (Note 11) Total financial liabilities NET FINANCIAL ASSETSjrxj NON -FINANCIAL ASSETS Tangible capital assets (Note 8) Prepaid expenses Total non -financial assets TOTAL NET ASSETS NET ASSETS IS COMPRISED OF: ACCUMULATED SURPLUS (NOTE 12) ACCUMULATED REMEASUREMENT GAINS AND LOSSES (NOTE 7) 2023 7,840,392 26,445,337 7,459,245 60,000 2022 8,523,080 27,410,910 5,728,108 80,000 RK-11111W, �11IWE, IL%? 15,661,016 13,516,946 2,045,761 2,078,572 11,633,302 11,835,667 92,799 - 2,223,000 - 31,655,878 27,431,185 10,149,096 14,310,913 268,464,832 248,648,920 184,321 231,563 268,649,153 278,798,249 263,191,396 278,891,048 263,191,396 (92,799) - 278,798,249 263,191,396 The accompanying notes are an integral part of these consolidated financial statements. -4- Page 198 of 232 CORPORATION OF THE COUNTY OF ELGIN Consolidated Statement of Operations and Accumulated Surplus For the Year Ended December 31, 2023 REVENUES Requisition of local municipalities Transfer payments Federal Provincial Municipal User charges Investment income Other contributions Total revenues EXPENSES General government Property assessment and support Emergency measures Provincial offences Transportation services Public health services Ambulance services Social and family services Assistance to aged persons Social housing Libraries (Note 13) Cultural services Planning and development Economic development Agriculture and reforestation Total expenses (Note 15 [a]) ANNUAL SURPLUS ACCUMULATED SURPLUS, BEGINNING OF YEAR ACCUMULATED SURPLUS, END OF YEAR (NOTE 12) Budget Actual Actual (Note 14) 2023 2022 45,678,214 47,899,896 43,259,902 1,860,320 1,877,111 2,723,604 37,326,762 35,226,112 36,015,540 4,758,722 4,195,166 5,110,832 7,035,652 7,060,053 7,028,066 58,750 1,489,226 642,379 3,357,255 2,820,783 2,818,935 100,075,675 100,568,347 97,599,258 10,137,790 8,805,567 8,789,700 800,682 800,682 801,164 419,709 423,790 337,329 2,033,940 1,122,537 1,105,638 15,242, 608 15,297,889 14, 571, 574 Ar 9,156,234 6,718,753 7,715,193 14,537,303 12,852,952 11,918,523 625,000 72,959 846,192 29,113,378 31,549,364 29,427,412 1,602,500 2,007,779 1,443,508 3,331,894 3,338,608 3,125,365 616,986 648,468 668,248 462,312 272,096 369,656 1,042,450 908,759 908,187 54,509 48,492 48,640 89,177,295 84,868,695 82,076,329 10, 898,3 80 15,699,652 15, 522, 929 263,191,396 263,191,396 247,668,467 274,089,776 278,891,048 263,191,396 The accompanying notes are an integral part of these consolidated financial statements. -5- Page 199 of 232 CORPORATION OF THE COUNTY OF ELGIN Consolidated Statement of Change in Net Financial Assets For the Year Ended December 31, 2023 ANNUAL SURPLUS Acquisition of tangible capital assets Amortization of tangible capital assets Increase in prepaid expenses Loss on disposal of tangible capital assets Remeasurement gains (losses) DECREASE IN NET FINANCIAL ASSETS Budget Actual Actual (Note 14) 2023 2022 10, 898,3 80 15,699,652 15, 522, 929 (33,051,484) (33,051,484) (32,305,036) 12, 962,151 12,962,151 12,130,531 - 47,242 (19,973) - 273,421 277,983 - 67,789 - (9,190,953) (4,001,229) (4,393,566) NET FINANCIAL ASSETS, BEGINNING OF YEAR 14,310,913 14,310,913 18,704,479 ADOPTION OF PS3450 (NOTE 1) NET FINANCIAL ASSETS, END OF YEAR .� Ar - (160,588) - 5,119,960 10,149,096 14,310,913 The accompanying notes are an integral part of these consolidated financial statements. -6- Page 200 of 232 CORPORATION OF THE COUNTY OF ELGIN Consolidated Statement of Remeasurement Gains and Losses For the Year Ended December 31, 2023 ACCUMULATED REMEASUREMENT GAINS AND (LOSSES), BEGINNING OF YEAR Unrealized gains attributable to derivatives ACCUMULATED REMEASUREMENT GAINS AND (LOSSES), END OF YEAR (Note 1) 2023 2022 (160,588) 67,789 The accompanying notes are an integral part of these consolidated financial statements. -7- Page 201 of 232 CORPORATION OF THE COUNTY OF ELGIN Consolidated Statement of Cash Flows For the Year Ended December 31, 2023 2023 2022 OPERATING ACTIVITIES Annual surplus 15,699,652 15,522,929 Add (deduct) items not involving cash Amortization of tangible capital assets 12,962,151 12,130,531 Change in employee post -retirement benefit liabilities (32,811) 311,916 Unrealized gain on derivative (Note 1) (92,799) - Loss on disposal of tangible capital assets 273,421 277,983 28,809,614 28,243,359 Change in non -cash assets and liabilities related to operations (Note 15 [b]) 572,974 (367,794) 29,382,588 27,875,565 INVESTING ACTIVITIES Net decrease in investments pi 965,573 2,555,790 CAPITAL ACTIVITIES `�x► Acquisition of tangible capital assets C (30,828,484) (32,305,036) (30,828,484) (32,305,036) FINANCING ACTIVITIES Repayment of long-term debt (202,365) (1,180,607) (202,365) (1,180,607) NET CHANGE IN CASH (682,688) (3,054,288) CASH, BEGINNING OF YEAR 8,523,080 11,577,368 CASH, END OF YEAR 7,840,392 8,523,080 The accompanying notes are an integral part of these consolidated financial statements. -8- Page 202 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 The Corporation of the County of Elgin (the "County") is an upper -tier municipality, comprised of seven local municipalities, in the Province of Ontario. It conducts its operations guided by the provisions of provincial statutes such as the Municipal Act, Municipal Affairs Act and related legislation. 1. CHANGE IN ACCOUNTING POLICIES On January 1, 2023 Corporation of the County of Elgin adopted accounting policies to conform to new standards issued under Canadian public sector accounting standards. The County adopted the following standards which had the following impact: • PS 1201 - Financial Statement Presentation - resulting in presentation of a new statement of remeasurement gains and losses. This change has been applied retrospectively. • PS 3280 - Asset Retirement Obligations - require reporting of any asset retirement obligations as tangible capital assets and their liabilities and associated policies. On January 1, 2023, the Corporation recognized an asset retirement obligation relating to the removal of asbestos in buildings owned by the County. The accompanying increase to the respective tangible capital assets was amortized over 40 years, which has not been revised. This change has been applied prospectively. • PS 3450 - Financial Instruments - re new disclosures regarding financial instrument risks and the restatement of the opening mulated surplus. This change has been applied prospectively.Ar 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements of the County are prepared by management in accordance with Canadian generally accepted accounting principles for local governments as recommended by the Public Sector Accounting Board of the Canadian Institute of Chartered Professional Accountants. Significant aspects of the accounting policies adopted by the County are as follows: Reporting Entity The consolidated financial statements reflect the assets, liabilities, revenues, expenses of the reporting entity. The reporting entity is comprised of all organizations, committees and local boards accountable for the administration of their financial affairs and resources to the County and which are owned or controlled by the County. All inter -fund assets, liabilities, revenues and expenses have been eliminated. Consolidated Entities There are no organizations or local boards that are consolidated in these financial statements. Proportionate Consolidation The Oxford Elgin St. Thomas Health Unit has been consolidated on a proportionate basis, based upon the percentage of grant money provided by the County in comparison to the County of Oxford and the City of St. Thomas. ISO Page 203 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Trust Funds Trust funds administered by the County have not been included in the consolidated statement of Financial Position nor have their operations been included in the Consolidated Statement of Operations. At December 31, 2023 the County held $29,885 (2022 - $28,942) in trust funds. Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they are incurred and measurable as a result of receipt of goods or services and the creation of a legal obligation to pay. Investments Investments, consisting of money market funds and guaranteed investment certificates, are recorded at the lower of cost plus accrued interest and fa'r market value. Investment income earned on available funds is reported as revenue in the period eaAe Non -Financial Assets Non -financial assets are not available to disch xisting liabilities and are held for use in the provision of services. They have useful lives exten g beyond the current year and are not intended for sale in the ordinary course of operations. The change in non -financial assets during the year, together with the excess of revenues over expenses, provides the Change in Net Financial Assets for the year. i) Tangible capital assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets are amortized on a straight-line basis over their estimated useful lives as follows: Land improvements 20 years Buildings 20 -40 years Furniture, fixtures and equipment 8 - 16 years Computer equipment 2 -4 years Vehicles 4 years Roadways 5 - 80 years Bridges 20 - 60 years Library books 8 years Amortization begins the first month of the year following the year the asset is placed in service and to the year of disposal. Assets under construction are not amortized until the asset is available for productive use, at which time they are capitalized. -10- Page 204 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Non -Financial Assets (continued) ii) Contributions of tangible capital assets Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and that fair value is also recorded as revenue. iii) Works of art and cultural and historic assets Works of art and cultural and historic assets are not recorded as assets in these consolidated financial statements. iv) Interest capitalization The County does not capitalize interest costs associated with the acquisition or construction of a tangible capital asset. v) Leased tangible capital assets Leases are classified as capital or operatin eas s. Leases which transfer substantially all of the benefits and risks incidental to ownership of property A accounted for as capital leases. All other leases are accounted for as operating leases and the relatesayments are charged to expenses as incurred. x Deferred Revenue C The County receives funds for specific purposes which are externally restricted by legislation, regulation or agreement. These restricted funds are not available for general municipal purposes and are recognized as revenue in the fiscal year the funds are used for the specified purpose. Government Transfers Government transfers are recognized in the financial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be determined. Any amount received but restricted is recorded as deferred revenue in accordance with Section 3100 of the Public Sector Accounting Handbook and recognized as revenue in the period in which the resources are used for the purpose specified. In addition, the County periodically receives senior government capital funding in the form of infrastructure grants and receives ongoing funding from both senior levels of government as a result of an allocation of the gas tax funds. -11- Page 205 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Employee Benefit Plans The County provides a pension plan for its employees through the Ontario Municipal Employees Retirement System (OMERS). OMERS is a multi -employer pension plan which operates as the Ontario Municipal Employees Retirement Fund. The fund is a contributory defined benefit pension plan. As this is a multi -employer plan, no liability is recorded on the County's books. The employer's contribution to a multi -employer, defined benefit plan are expensed as the obligations arise. For those self -insured benefit obligations that arise from specific events that occur from time to time, such as obligations for workers' compensation and life insurance and health care benefits for those on disability leave, the cost is recognized immediately in the period the events occur. Any actuarial gains or losses that are related to these benefits are recognized immediately in the period they arise. The County is an employer included under Schedule H of the Workplace Safety and Insurance Act, it self -ensures the entire risk of its own WSIB claims and is individually liable for reimbursing the WSIB for all costs relating to its workers' WSIB clamls. The cost of the claims are expensed as incidents occur, while the liability for future benefit costs is,de pined by WSIB. Provincial Offences Fines ;A. The County administers the Provincial Offencest OA) on behalf of the Ministry of the Attorney General for the Elgin County Court Service Area. �_ Fine revenue is recognized as the fine payment is received. Fine revenue includes all monies received less payments made to other municipalities for monies received on their behalf. Revenue also includes outstanding transfers of fine receipts collected by other municipalities. Tax Revenues In 2023 the County received $47,899,896 (2022 - $43,259,902) in property tax revenues. The authority to levy and collect property taxes is established under the Municipal Act 2001, the Assessment Act, the Education Act, and other legislation. The amount of the total annual property tax levy is determined each year through Council's approval of the annual budget. Tax rates are set annually by Council for each class or type of property, in accordance with legislation and Council -approved policies, in order to raise the revenue required to meet operating budget requirements. Taxation revenues are recorded at the time billings are issued. Additional property tax revenue can be added throughout the year, related to new properties that become occupied, or that become subject to property tax, after the return of the annual assessment roll used for billing purposes. The County may receive supplementary assessment rolls over the course of the year from MPAC that identify new or omitted assessments. Property taxes for these supplementary/omitted amounts are then billed according to the approved tax rate for the property class. -12- Page 206 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Tax Revenues (continued) Taxation revenues in any year may also be reduced as a result of reductions in assessment value rising from assessment and/or tax appeals. Each year, an amount is identified to cover the estimated amount of revenue loss attributable to assessment appeals, tax appeals or other deficiencies in tax revenue (e.g. uncollectible amounts, write-offs, etc.). Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the period. Significant estimates include assumptions used in estimating provisions for accrued liabilities, asset retirement obligations, and in performing actuarial valuations of employee future benefits. Actual results could differ from these estimates. Financial Instruments The County's financial assets and liabilities ar sured as follows: i. Cash at fair value ii. Portfolio investments at fair value Ar iii. Accounts receivable at amortized cost iv. Accounts payable and accrued liabilities at amortized cost v. Long-term debt at amortized cost vi. Derivative at fair value The fair value is determined as follows: i. Level 1 - Fair value measurements are those derived from quoted prices (in active markets); ii. Level 2 - Fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the assets, either directly (i.e. as prices) or indirectly (i.e. derived from prices); iii. Level 3 - Fair value measurements are those derived from valuation techniques that include inputs for the asset that are not based on observable data (unobservable inputs). Unrealized gains and losses from changes in the fair value of financial instruments are recognized in the consolidated statement of remeasurement gains and losses. When the restricted nature of a financial instrument and any related changes in fair value create a liability, unrealized gains and losses are recognized as deferred revenue. All financial assets are tested annually for impairment. When financial assets are impaired, impairment losses are recorded in the consolidated statement of operations. -13- Page 207 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Financial Instruments (continued) For financial instruments measure using amortized cost, the effective interest rate method is used to determine interest revenue or expenses. Transaction costs are a component of cost for financial instruments measured using cost or amortized costs. Transaction costs are expensed for financial instruments measured at fair value. Investment management fees are expensed as incurred. The purchase and sale of cash equivalents and portfolio investments are accounted for using trade -date accounting. The County uses derivative financial instruments, including an interest rate swap agreement, in its management of exposures to fluctuations in interest rates. An interest rate swap is a derivative financial contract between two parties who agree to exchange fixed rate interest payments for floating rate payments on a predetermined notional amount and term. Derivatives are recorded at fair value and in determining the fair value, the credit risk of both counterparts are considered. Environmental Provisions and Contaminated Sites The County may be exposed to litigation or oJAr costs of remediation due to contaminated properties in it's jurisdiction. A liability for remed0Us recognized in the financial statements when an environmental standard exists, contamination eds the standard, the government is responsible for the remediation and a reasonable estimate of the v can be made. Related Party Transactions �(�� Related parties exist when one party has the ability to control or has shared control over another party. Individuals that are key management personnel or close family members may also be related parties. Disclosure is made when the transaction or events between related parties occur at a value different from what would have been recorded if they were not related and the transaction could have a material financial impact on the consolidated financial statements. Asset Retirement Obligations An asset retirement obligation is recognized when, as at the financial reporting date, all of the following criteria are met: • There is a legal obligation to incur retirement costs in relation to a tangible capital asset; • The past transaction or event giving rise to the liability has occurred; • It is expected that future economic benefits will be given up; and • A reasonable estimate of the amount can be made. -14- Page 208 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Asset Retirement Obligations (continued) The following liabilities have been recognized based on estimated future expenses: • Removal of asbestos in various buildings owned by the County. The Occupational Health and Safety Act states the demolition of a building, all or in part, can be done only when asbestos -containing material that may be disturbed during the work, has been removed. The liabilities are discounted using a present value calculation, where appropriate, and adjusted yearly for changes in circumstances. The recognition of a liability results in an accompanying increase to the respective tangible capital assets or an adjustment to the annual surplus when an asset was fully amortized. The increase to the tangible capital assets is being amortized in accordance with the accounting policies. At each financial reporting date, the County reviews the carrying amount of the liability. The County recognizes period -to -period changes to the liability due to the passage of time as accretion expense. Changes to the liability arising from revisions to either the timing, the amount of the original estimate of undiscounted cash flow or the discount rate are recognized as an increase or decrease to the carrying amount of the rela t gible capital asset. The County continues to recognize the liability until it is settled or otherwise e ished. Disbursements made to settle the liability are deducted from the reported liability when they tmade. de Future Accounting Pronouncements �C PSAB released a standard related to Revenue (PS 3400). Management is currently evaluating the impact of this accounting standard on future financial statements. This standard establishes a framework to categorize revenues to enhance the consistency of revenue recognition and its measurement. This standard is effective for fiscal years beginning on or after April 1, 2023 which for the County is the December 31, 2024 year end. 3. LOAN RECEIVABLE In 2016 $100,000 was loaned to the Municipality of Central Elgin for the development of the Belmont Library. The loan is non -interest bearing and is to be repaid over 10 years. The balance outstanding at the end of the year is $20,000 (2022 - $30,000). In 2017 $100,000 was loaned to the Township of Southwold for the development of the Shedden Library. The loan is non -interest bearing and is to repaid in 10 installments of $10,000 annually. The balance outstanding at the end of the year is $40,000 (2022 - $50,000). -15- Page 209 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 4. POST EMPLOYMENT BENEFITS 2023 2022 Vacation credits 575,056 801,795 Workplace Safety and Insurance premiums - Schedule H Employer 1,470,705 1,276,777 2,045,761 2,078,572 The provision of certain employee vacation plans allow for the accumulation of vacation credits for use in future periods. The value of these credits at December 31, 2023 is $575,056 (2022 - $801,795). The County is a Schedule 11 employer under the Workplace and Safety and Insurance Act. As a Schedule H employer the County assumes liability for any award made under the Act. The Workplace and Safety and Insurance Board has evaluated the liability estimates for future benefit costs at December 31, 2023 as $1,470,705 (2022 - $1,276,777). 5. INVESTMENTS The investments consist of guaranteed investM market funds recorded at cost plus accrued in the year. The cost plus accrued interest appro) the liquidity and nature of these investments. Money market funds Guaranteed investment certificates tes which matured during the year, and money est rates ranged from 5.25% to 6.20% during fair market value of these investments due to 2023 2022 16,185,642 27,410,910 10,259,695 - 26,445,337 27.410,910 During the year, the County earned $1,433,924 (2022 - $610,143) of income in the investments and reported unrealized gain (loss) of $nil (2022 - $nil) on the schedule of remeasurement gains (losses) and a realized gain (loss) of $nil (2022 - $nil) on the statement of operations. All of the above investments are valued as Level I -16- Page 210 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 6. LONG-TERM DEBT a) The balance of the long-term liabilities reported on the Consolidated Statement of Financial Position consists of the following: 2023 2022 Ontario Infrastructure and Lands Corporation, 1.43%, repayable in blended semi annual payments of $323,030, due November 2030 4,288,886 4,867,403 Ontario Infrastructure and Lands Corporation, 2.04%, repayable in blended semi annual payments of $333,162, due May 2031 4,612,166 5,175,764 Ontario Infrastructure and Lands Corporation, variable (3%), interest only until debenture is fully drawn, due Oct 2049 1,000,000 - Consolidated debt from the County's proportio to share of the Oxford Elgin St. Thomas Public Health 1,825,049 1,792,500 Consolidated fair value of financial derivatives R " he County's proportionate share of the Health Unit (Note (92,799) - Total long-term liabilities at the end of the year 11,633,302 11,835,667 b) Principal repayments are summarized as follows: 2024 2025 2026 2027 2028 Beyond Total 1,2 33,974 1,2 66,439 1,2 99,016 1,2 22,212 1,3 55,785 5,2 55,876 11,6 33,302 c) The consolidated debt represents the County's proportionate share of the Oxford Elgin St. Thomas Public Health's debt to finance construction of a new office building completed in 2014. The organization was advanced $9 million in 32 day banker acceptance notes at the CDOR rate of 1.22% plus a stamping fee of 0.40%. At the same time, the organization entered into an interest rate swap contract to fix the interest rate on the long-term financing at 2.85% for a 30 year period. As a result of these transactions, the organization has fixed their rate on this debt obligation at 2.85% plus 0.40% as a stamping fee (3.25% for 2023 and 2022). The stamping fee is reviewed every 15 years to determine if the risk assessment of the organization has changed. The County's proportionate share of interest expense on the term loan in 2023 was $57,627 (2022 - $65,651). The County's proportionate share of long term debt is $1,825,049 less the fair value of the financial derivative $92,799 (Note 1 & 7). -17- Page 211 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 6. LONG TERM DEBT (CONTINUED) d) The long-term liabilities issued in the name of the County have been approved by by-law. The annual principal and interest payments required to service these liabilities are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs. e) Interest expense on long-term debt in 2023 amounted to $257,360 (2022 - $227,704). 7. DERIVATIVES The Oxford Elgin St. Thomas Public Health Unit entered into an interest rate swap agreement to finance the debt disclosed in Note 6. As a result, if the Health Unit were to repay the long-term debt at December 31, 2023 an additional cost of $92,799 would be incurred. The Health Unit intends to carry the long-term debt to full maturity thereby eliminating the loss. Fair value of Financial Derivatives, Begi i of Year Unrealized (Gain)/Losses Fair Value of Financial Derivatives, End of Yea 9te 1) Financial Derivatives are classified as Level 3 M. 2023 2022 160,588 (67,789) 92,799 - Page 212 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 8. TANGIBLE CAPITAL ASSETS December 31, 2023 Cost Land Land improvements Buildings Furniture, fixtures, and equipment Computer equipment Vehicles Roadways Bridges Library - books and equipment Work In Progress Total Cost Accumulated Amortization Land Land improvements Buildings Furniture, fixtures and equipment Computer equipment Vehicles Roadways Bridges Library - books and equipment Work In Progress Total Accumulated Amortization Net Book Value Land Land improvements Buildings Furniture, fixtures and equipment Computer equipment Vehicles Roadways Bridges Library - books and equipment Work In Progress Total Net Book Value Opening Additions Disposals Ending 19,097,373 - (33,110) 19,064,263 3,704,979 128,770 - 3,833,749 45,033,561 5,375,372 - 50,408,933 8,176,129 877,581 - 9,053,710 2,573,899 611,094 - 3,184,993 2,576,543 597,522 - 3,174,065 277,877,867 10,780,899 (559,911) 288,098,855 54,510,202 1,437,397 - 55,947,599 3,131,060 404,887 - 3,535,947 416,681,613 20,213,522 (593,021) 436,302,114 32,676,530 12,837,962 45,514,492 449,358,143 33,051, 884 (593,021) 481,816,606 Opening Amortization Disposal Ending ,4 949 174,722 - 2,633,671 931 1,270,926 - 22,520,857 5, 55 555,709 - 6,216,764 1, 444,290 - 1,845,349 1,504, 145,012, 421,938 8,680,560 - (319,600) 1,926,161 153,373,756 21,881,56 1,063,233 - 22,944,797 1,539,646 350,773 1,890,419 200,709,223 12,962,151 (319,600) 213,351,774 200,709,223 12,962,151 (319,600) 213,351,774 Opening Ending 19,097,373 1,246,030 23,783,630 2,515,074 1,172,840 1,072,320 132,865,071 32,628,638 1.591.414 215,972,390 32,676,530 248,648,920 19,064,263 1,200,078 27,888,076 2,836,946 1,339,644 1,247,904 134,725,099 33,002,802 1.645.528 222,950,340 45,514,492 268,464,832 During the year, the County capitalized to buildings $2,223,000 as a result of adopting PS 3280 - Asset Retirement Obligations on a perspective basis. -19- Page 213 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 8. TANGIBLE CAPITAL ASSETS (CONTINUED) December 31, 2022 Cost Land Land improvements Buildings Furniture, fixtures, and equipment Computer equipment Vehicles Roadways Bridges Library - books and equipment Work In Progress Total Cost Accumulated Amortization Land Land improvements Buildings Furniture, fixtures and equipment Computer equipment Vehicles Roadways Bridges Library - books and equipment Work In Progress Total Accumulated Amortization Net Book Value Land Land improvements Buildings Furniture, fixtures and equipment Computer equipment Vehicles Roadways Bridges Library - books and equipment Work In Progress Total Net Book Value Opening 19,097,373 3,696,192 43,675,009 8,338,464 2,213,781 2,269,073 263,581,554 38,732,052 3,175,839 384,779,337 35,198,448 419,977,785 Opening Additions 8,787 1,358,552 368,654 360,118 619,621 14,296,313 17,466,332 348,577 34,826,954 34,826, 554 0 —ti—fin„ Disposals Ending 19,097,373 3,704,979 45,033,561 (530,989) 8,176,129 - 2,573,899 (312,151) 2,576,543 - 277,877,867 (1,688,182) 54,510,202 (393,356) 3,131,060 (2,924,678) 416,681,613 (2,521,918) 32,676,530 (5,446,596) 449,358,143 Disposal Ending 12 ,700 180,249 - 2,458,949 032 1,183,899 - 21,249,931 5, 79 615,765 (530,989) 5,661,055 9 3 469,716 - 1,401,059 1,541, 136,774, 275,233 8,238,269 (312,151) - 1,504,223 145,012,796 22,471,04 820,719 (1,410,199) 21,881,564 1,586,321 346,681 (393,356) 1,539,646 191,225,387 12,130,531 (2,646,695) 200,709,223 191,225,387 12,130,531 (2,646,695) 200,709,223 Opening Ending 19,097,373 19,097,373 1,417,492 1,246,030 23,608,977 23,783,630 2,762,185 2,515,074 1,282,438 1,172,840 727,932 1,072,320 126,807,027 132,865,071 16,261,008 32,628,638 1,589,518 1,591,414 193,553,950 215,972,390 35,198,448 32,676,530 228,752398 248,648,920 -20- Page 214 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 9. PENSION AGREEMENTS The County makes contributions to the Ontario Municipal Employees Retirement Fund (OMERS), which is a multi -employer plan, on behalf of its staff. The plan is a defined benefit plan which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. The OMERS Administration Corporation, representing plan members and employers, is responsible for overseeing the management of the pension plan, including investment of the assets and the administration of the benefits. Each year, an independent actuary determines the funding status of OMERS Primary Pension Plan (the Plan) by comparing the actuarial value of invested assets to the estimated present value of all pension benefits the members have earned to date. The most recent actuarial valuation of the Plan was conducted December 31, 2023, and the results of this valuation disclosed actuarial liabilities of $136.2 billion in respect of benefits accrued for service with actuarial assets at that date of $132 billion leaving an actuarial deficit of $4.2 billion. Because OMERS is a multi -employer pension plan, any pension surpluses or deficits are a joint responsibility of the Ontario municipal organizations and their employees. As a result, the County does not recognize any share of the OMERS pen;&s rplus or deficit. The amount contributed to OMERS for 2 $1 806 942 (2022 - $1 598 893) for current service. OMERS contribution rates for 2023 and 20221ending on income level and retirement dates, ranged from 9% to 15.8%.x 10. CONTINGENT LIABILITIES C As at December 31, 2023 certain legal actions are pending against the County. The final outcome of the outstanding claims cannot be determined at this time. However, management believes that ultimate disposition of these matters will not materially exceed the amounts recorded in these consolidated financial statements. As at December 31, 2023 Council has allocated $369,110 to a Legal Settlement Reserve within the Contingencies Reserves to be used to offset future costs if and when they are incurred. Estimated costs to settle claims are based on available information and projections of estimated future expenses developed based on the County's historical experience. Claims are reported as an operating expense in the year of the loss, where the costs are deemed to be likely and can be reasonable determined. Claim provisions are reported as a liability in the consolidated statement of financial position. -21- Page 215 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 11. ASSET RETIREMENT OBLIGATIONS [a] The Corporation's asset retirement obligations consist of the following: Asbestos removal The County owns and operates various buildings that are known or are assumed to contain asbestos, which represents a health hazard upon demolition of the building. There is a legal obligation to remove the asbestos before these buildings are demolished. Following the adoption of PS 3280, Asset Retirement Obligations, the County recognized an obligation relating to two buildings that contain or are suspected to contain asbestos material, of which both buildings were not fully amortized at January 1, 2023. Each building has an estimated useful life of 40 years. Key assumptions in determining the liability at December 31, 2023 for asbestos removal and disposal are as follows: • Timing of settlement - it is unknown when the buildings will be demolished or abatement will occur • Discount rate - due to the unknown timing of retirement, no discount rate was used when estimating the costs • Estimated time required for retirement vi ' es - at time of demolition only • Undiscounted liability for asbestos remov 2,223,000 [b] Asset Retirement Obligation Continuity S December 31, 2023 Liability Accretion Change m settled Opening expense estimate during period Ending Asbestos removal 2,223,000 2,223,000 -22- Page 216 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 12. ACCUMULATED SURPLUS The accumulated surplus consists of the following balances: SURPLUS Tangible capital assets Share of surplus in Oxford Elgin St. Thomas Health Unit Reserves AMOUNTS TO BE RECOVERED Committed for completion of assets under construction Net long-term debt (Note 6) Self -financed capital projects ACCUMULATED SURPLUS RESERVES Reserves set aside for specific purposes by Cd c .% Ar Contingencies Homes for senior citizens Libraries and cultural services Asset retirement obligations Other municipal services Total reserves -23- 2023 268,464,830 660,992 31,069,111 2022 248,648,920 609,194 25,303,409 300,194,933 274,561,523 16,323,663 (11,633,302) (25,994,246) 278,891,048 25,708,309 (11,835,667) (25,242,769) 263,191,396 29,284,483 24,184,461 583,710 544,081 549,523 531,326 605,777 - 45,618 43,541 31,069,111 25.3 33.409 Page 217 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 13. LIBRARY OPERATIONS The County Council, operating as a Committee of Council, oversees operations of the Elgin County library system. A summary of revenues and expenses of the library system operations is as follows: Budget Actual Actual 2023 2023 2022 Revenues Province of Ontario 116,739 116,739 116,739 Book sales, donations, and other project revenue 31,000 30,101 23,253 Fines 27,996 26,015 19,579 Total revenues Expenses Salaries and benefits Lease space Electronic resources and periodicals Photocopy, office supplies Telephone, fax Other Project costs Programs Staff development Furniture and fixtures Travel, mileage Expenses before amortization Amortization Total expenses Net operating costs 175,735 172,855 159,571 2,231,780 2,243,232 2,101,694 505,471 504,494 464,423 98,963 92,226 89,329 25,898 19,063 23,969 20,004 21,439 20,853 22,237 16,080 17,251 18,750 14,554 16,028 15,000 36,549 15,721 16,496 13,744 9,238 6,996 4,284 4,600 12.500 11,054 4.462 2,974,095 2,976,719 2,767,568 357,799 361,890 357,799 3.331,894 3,338,609 3,125,367 3.156.159 3,165,754 2.965.796 -24- Page 218 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 14. BUDGET FIGURES County Council completes separate budget reviews for its operating and capital budgets each year. The approved operating budget for 2023 is reflected on the Consolidated Statement of Operations. Budgets established for capital investment in tangible capital assets are on a project -oriented basis, the costs of which may be carried out over one or more years and, therefore, may not be comparable with current year's actual expenditure amounts. The 2023 operating and capital budgets were approved on March 14, 2023. 15. SUPPLEMENTARY INFORMATION: 2023 2022 [a] Current fund expenditures by object: Salaries, wages and employee benefits 37,833,452 36,429,524 Materials and services 10,341,253 10,432,866 Contracted services 19,068,089 17,930,929 Rents and financial expenses 777,582 710,063 Interest on long term debt 257,360 227,704 Amortizationl 12,962,151 12,130,531 Transfer to others `�C 3,628,808 4214,712 84,868,695 82.076.329 [b] Change in non -cash assets and liabilities related to operations: Loans receivable 20,000 20,000 Accounts receivable (1,731,137) (703,138) Prepaid expenses 47,242 (19,973) Accounts payable and accrued liabilities 2,144,070 335,317 Derivative (Note 1) 92,799 - 572,974 367 794) -25- Page 219 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 16. FINANCIAL INSTRUMENT RISKS Risks and Concentrations The County is exposed to various risks through its financial instruments. The following analysis provides a measure of the County's risk exposure and concentrations at the statement of financial position date. Market Risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. The County is mainly exposed to interest and price risk. Interest Rate Risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The County is exposed to interest rate risk on its fixed and floating interest rate financial instruments. G' the current composition of long-term debt (proportion of debt at a fixed interest rate compared t a ating interest rate), fixed-rate instruments subject the County to a fair value risk while the floating-r struments subject it to a cash flow risk. This is risk is offset by the use of the interest swap derivative. It is management's opinion that the County is not exposed to significant currency or price risk. Liquidity Risk Liquidity risk is the risk that a County will encounter difficulty in meeting obligations associated with financial liabilities. The County is exposed to this risk mainly in respect of its accounts payable, accrued liabilities and long-term debt. The County doesn't believe that liquidity risk is a significant risk. The majority of accounts payable and accrued liabilities are expected to be settled in thirty days. All accounts payable and accrued liabilities are to be settled within one year except for $885,000 which is expected to be repaid within the next two years. The maturities of other financial liabilities are provided in the notes to the financial statements related to those liabilities. -26- Page 220 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 16. FINANCIAL INSTRUMENT RISKS (CONTINUED) Credit Ri-,k Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The County's main credit risks relate to its accounts receivable and taxes receivable. The County manages this risk by monitoring active receivable balances and forces tax sale on properties considered unrecoverable. At year end, the County had approximately $1,048,523 (2022 - $647,508) in accounts receivable over 90 days of which the County has deemed no allowance is necessary. The balances of taxes receivable are normally collectible from the property owner and the County is able to force tax sale on properties to recover. In some instances the property owner may challenge property values which will in impact future recovery of taxes and potential repayments to the property owners. The County actively monitors these assessment challenges and provides provisions when reasonable estimates can be made. At year end the County has provided an allowance of $nil (2022 - $nil) for these assessment challenges and $478,395 (2022 - $509,554) in potential uncollectible t@ sessments. -27- Page 221 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 17. SEGMENTED INFORMATION The County is a diversified municipal government institution that provides a wide range of services to its citizens. For management reporting purposes the County's operations and activities are organized and reported by departments. Certain departments that have been separately disclosed in the segmented information, along with the services they provided, are as follows: General Government General government is comprised of County council, administration, treasury, human resources and information technology, providing services to Council and the other departments. Provincial Offences Provincial offences consists of the operations of the County's Court offices, including trials and proceedings and receiving payment for fines resulting from charges laid by various police forces and officials operating within the County. Distrib n to area municipalities are also reflected. Transportation Services .� The County Engineer's office oversees the mai4g0Q ce and capital works operations of roads and bridges throughout the County in accordance with minimum maintenance standards. Ambulance Services The County provides land ambulance services to residents from five stations located throughout the County. Health Services Health services are comprised of the County's proportional share of the operation of the Oxford Elgin St. Thomas Health Unit and other public health transfers. Homes for Seniors The County operates three long-term care facilities with a total of 247 beds, and two Adult Day programs for senior citizens. It operates under provincial legislation and oversight of the Ministry of Health and Long -Term Care. Page 222 of 232 CORPORATION OF THE COUNTY OF ELGIN Notes to the Consolidated Financial Statements For the Year Ended December 31, 2023 17. SEGMENTED INFORMATION (CONTINUED) Social and Family Services Social and family services consist of the County share of services that provides employment and income assistance, social housing and child care assistance to eligible participants. The social and family services program for the County is administered by the City of St. Thomas. Library and Cultural Services Library and cultural services are comprised of the operations of the County library and archives system, Museum and other cultural services and transfers. Planning and Development Planning and development services include the preparation and administration of the County's Official Plan, economic development, tourism and agtural and reforestation services within the County. For each reported segment, revenues and expa represent both amounts that are directly attributable to the segment and amounts that are allocateq0e, reasonable basis. Therefore, certain allocation methodologies are employed in the preparation segmented financial information. The General Revenue Fund reports on County services that arended primarily by taxation such as property and business tax revenues. Taxation and payments -in -lieu of taxes are apportioned to General Revenue Fund services based on the Fund's net surplus. Certain government transfers, transfer from other funds, and other revenues have been apportioned based on a percentage of budgeted expenses. The accounting policies used in these segments are consistent with those followed in the preparation of the consolidated financial statements as disclosed in Note 1. For additional information see the Schedule of Segment Disclosure. -29- Page 223 of 232 CORPORATION OF THE COUNTY OF ELGIN Schedule of Segment Disclosure For the Year Ended December 31, 2023 Assistance Social and Recreation Planning General Provincial Transportation Ambulance Health to Aged Family and Cultural and Government Offences Services Services Services Persons Services Services Development Total $ $ $ $ $ $ $ $ $ $ REVENUES Municipal requisitions 10,690,793 11,974,974 4,789,990 851,912 8,382,482 2,827,264 5,987,487 2,394,994 47,899,896 User charges 281,861 - - 36,414 6,515,273 - 31,349 195,156 7,060,053 Transfer payments 1,193,913 72,000 3,880,305 9,410,456 5,419,217 21,143,148 139,958 39,392 41,298,389 Investment income 1,433,924 - - - 55,302 - - - 1,489,226 Other contributions 840,652 1,646,877 174,868 1,224 87,158 70,004 2,820,783 14,441,143 1,718,877 16,030,147 14,200,446 6,364,069 36,128,061 2,827,264 6,228,798 2,629,542 100,568,347 EXPENSES Salaries, wages and employees benefits 4,556,695 396,402 438,151 53,399 3,683,241 25,392,750 2,710,069 602,745 37,833,452 Operating 4,515,745 411,949 4,787,578 12,255,642 1,813,306 5,048,950 839,927 513,827 30,186,924 External transfers - 314,186 - 49,336 1,013,395 - 2,080,738 72,899 98,254 3,628,808 Interest on long-term debt - - 199,733 - 57,627 - - - - 257,360 Amortization 957,599 9,872,427 494,575 151,184 1,107,664 364,181 14,521 12,962,151 10,030,039 1,122,537 15,297,889 12,852,952 6,718,753 31,549,364 2,080,738 3,987,076 1,229,347 84,868,695 ANNUAL SURPLUS 4.4 11.104 5 66340 732258 13 77.494 354. 884) 4.88.5 697 7 . 66526 22 . 11722 1.00.4 195 15.99.6 652 -30 - Page 224 of 232 CORPORATION OF THE COUNTY OF ELGIN Schedule of Segment Disclosure For the Year Ended December 31, 2022 Assistance Social and Recreation Planning General Provincial Transportation Ambulance Health to Aged Family and Cultural and Government Offences Services Services Services Persons Services Services Development Total $ $ $ $ $ $ $ $ $ $ REVENUES Municipal requisitions 9,655,191 10,814,975 4,325,990 769,389 7,570,483 2,553,391 5,407,488 2,162,995 43,259,902 User charges 157,294 - - 31,174 6,565,217 - 21,588 252,793 7,028,066 Transfer payments 1,396,893 80,800 5,986,437 9,181,770 6,082,668 20,945,387 148,362 27,659 43,849,976 Investment income 610,143 - - - 32,236 - - - 642,379 Other contributions 796,229 1,536,080 147,479 41,399 189,416 108,332 2,818,935 12,615,750 1,616,880 16,948,891 13,507,760 6,956,866 35,270,503 2,553,391 5,685,770 2,443,447 97,599,258 EXPENSES Salaries, wages and employees benefits 5,006,892 326,913 526,695 45,069 4,069,406 23,314,629 - 2,566,452 573,468 36,429,524 Operating 4,075,531 388,130 4,655,109 11,446,017 2,172,966 4,990,059 - 795,802 550,244 29,073,858 External transfers - 390,595 - 58,098 1,218,571 - 2,289,700 69,499 188,249 4,214,712 Interest on long-term debt - - 162,053 - 65,651 - - - - 227,704 Amortization 845,770 9227,717 369339 188,599 1,122,724 361,860 14,522 12,130,531 9,928,193 1,105,638 14,571,574 11,918,523 7,715,193 29,427,412 2,289,700 3,793,613 1,326,483 82,076,329 ANNUAL SURPLUS 2 6y557 511242 2 3y317 1 5y237 758 327) 5 8y091 263691 1 8yl57 1 1y964 15 5y929 -31 - Page 225 of 232 ElginCounty Report to County Council From: Jennifer Ford, Director of Financial Services/Treasurer Date: October 8, 2024 Subject: Investments — 2023 Annual Report Recommendation(s): THAT the report titled "Investments — 2023 Annual Report" from the Director of Financial Services/Treasurer dated October 8, 2024 be received and filed. Introduction: Section 8(1) of Ontario Regulation 438/97, issued under section 418(6) of the Municipal Act 2001, requires the Treasurer to produce and submit to Council an Annual Investment Report. Background and Discussion: Below is a chart summarizing the year end balances by account and the applicable income received through the various investment activities within the financial instruments for the year ending Dec 31, 2023. Investment Category Balance at 2023 Average Dec 31-23 Interest Annual Income ROI General Account 7,338,335 396,321 5.46% Cash Account - High Interest Savings 16,185,641 782,145 5.46% Account HISA * Guaranteed Investment Certificate(s) (2023 Interest Accrual) Term GIC Aug 2023 to Feb 2024 1,000,000 20,333 6.10% Term GIC May 2023 to May 2024 5,000,000 153,125 5.25% Term GIC Aug 2023 to May 2024 2,000,000 41,333 6.20% Term GIC Aug 2023 to Aug 2024 2,000,000 40,667 6.10% 25,410,909.57 1,433,924 Page 226 of 232 Financial Implications: All of the above investments are consistent with the restrictions outlined in Ontario Regulation 438/97, as amended, that municipalities are required to follow. Since balances within the financial instruments can fluctuate daily over the year, the Average Return on Investment is based on the average daily balances held within the accounts throughout the year rather than directly related to the balance shown within the account at year end. GIC interest shown was not received in 2023, however, the portion attributed to investment during 2023 was accrued into this fiscal year and will be deducted from Interest when it is received in 2024. The final levy is received by the County each year on December 15t". As a result, there is usually a large amount in the HISA account at year end. The County will utilize these funds for operational purposes and draw down this balance before the first payment of the 2024 levy is received at the end of March 2024. Construction project periods generally require additional funds to be readily available throughout months of good weather. As per the recently approved Reserves Policy, staff have allocated interest to the balances held in existing reserves on December 31, 2022 based on the Average Rate of Return of 5.46%. The interest that was to be applied to the Mill Rate Stabilization Reserve was redirected in 2023 to assist in funding the Asset Retirement Obligation Reserve as per PS 3820. Alignment with Strategic Priorities: Serving Elgin Growing Elgin Investing in Elgin ❑ Ensuring alignment of ❑ Planning for and ® Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, and resources, and need. agricultural growth. infrastructure to deliver programs and services ❑ Exploring different ways ❑ Fostering a healthy now and in the future. of addressing community environment. need. ® Delivering mandated ❑ Enhancing quality of programs and services ❑ Engaging with our place. efficiently and effectively. community and other stakeholders. Page 227 of 232 Local Municipal Partner Impact: No Impact Communication Requirements: This report is provided to support mandatory requirements of the Municipal Act. Conclusion: For Council's information, to be received and filed. All of which is Respectfully Submitted Jennifer Ford Director of Financial Services/Treasurer Approved for Submission Blaine Parkin Chief Administrative Officer/Clerk Page 228 of 232 Ministry of Agriculture, Food and Agribusiness Office of the Minister 77 Grenville Street, 11th Floor Toronto, Ontario M7A 1B3 Tel: 416-326-3074 September 24, 2024 Blaine Parkin CAO County of Elgin CAO@elgin.ca Dear Mr. Parkin: Ministere de I'Agriculture, de ('Alimentation et de I'Agroalimentaire Bureau du ministre 77, rue Grenville, 11e etage Toronto (Ontario) M7A 1B3 Tel.: 416 326-3074 UT IN WIT sit PEAIMSMU EIOEE�s Ontario I am pleased to share that the governments of Canada and Ontario are investing up to $1.5 million in our new Agricultural Workforce Equity and Diversity Initiative (AWEDI) to help minority groups start and grow businesses in the agri-food sector. Funded through the Sustainable Canadian Agricultural Partnership (Sustainable CAP), AWEDI provides grants of up to $100,000 to support agribusiness ventures led by underrepresented groups, including Indigenous peoples, 2SLGBTQI+ people, persons with disabilities, youth, women or members of French linguistic minority communities. AWEDI is open to applications from organizations, research bodies, municipalities or Indigenous communities. Successful projects will support underrepresented groups in accessing spaces and equipment to grow or process agri-food products, as well as resources to help with financing. Applications will open on October 8, 2024, and will be open until December 3, 2024. Our government is committed to increasing the entrepreneurial diversity of our agricultural sector through our Grow Ontario Strategy. AWEDI will reinforce additional efforts our government has taken to cultivate agri-food talent, while enabling more Ontarians to share in the success of our growing agri-food industry. Should you have any questions about this or any other Ministry programs, please call 1-877-424-1300. Sincerely, Rob Flack Minister of Agriculture, Food and Agribusiness I�IIIUU�� Good things grow in Ontario Ministry Headquarters: 1 Stone Road West, Guelph, Ontario N1G 4Y2 A bonne terre, bons produits Bureau principal du ministere: 1, rue Stone ouest, Guelph (Ontario) N1G 4Y2 1') A, P I J Page 229 of 232 Ministry of Agriculture, Food and Agribusiness Office of the Minister 77 Grenville Street, 11th Floor Toronto, Ontario M7A 1B3 Tel: 416-326-3074 Le 24 septembre 2024 Ministere de I'Agriculture, de ('Alimentation et de I'Agroalimentaire Bureau du ministre 77, rue Grenville, 11e etage Toronto (Ontario) M7A 1B3 Tel.: 416 326-3074 UT IN WIT BIC PEAIMANU EIOEE�s Ontario Je suis heureux de vous annoncer que les gouvernements du Canada et de I'Ontario investissentjusqu'a 1,5 million de dollars dans noire nouvelle Initiative pour 1'equite et la diversite dans le secteur agricole (IEDSA) afin d'aider Ies groupes minoritaires a lancer et a faire croitre des entreprises dans le secteur agroalimentaire. Financee dans le cadre du Partenariat canadien pour une agriculture durable (PCA durable), I'IEDSA offre des subventions pouvant atteindre 100 000 $ pour appuyer Ies agroentreprises dirigees par groupes sous-representes, y compris des Autochtones, des personnes 2SLGBTQI+, des personnes handicapees, des jeunes, des femmes ou des membres de collectivites francophones minoritaires. L'IEDSA accepte Ies demandes d'organismes, d'organismes de recherche, de municipalite ou de collectivites autochtones. Les projets retenus appuieront des groupes sous-representes dans I'acces a des lieux et a du materiel pour cultiver ou transformer des produits agroalimentaires, ainsi qu'a des ressources pour Ies aider avec le financement. La periode de reception des demandes s'amorce le 8 octobre 2024 et se poursuivra jusqu'au 3 decembre 2024. Notre gouvernement est determine a accroitre la diversite entrepreneuriale de noire secteur agricole grace a noire strategie Cultiver I'Ontario. L'IEDSA renforcera Ies efforts additionnels consentis par noire gouvernement pour cultiver le talent agroalimentaire, tout en permettant a une part plus importance de la population ontarienne de participer au succes de noire industrie. Si vous avez des questions concernant ce programme ou d'autres programmes du ministere, veuillez composer le 1 877 424-1300. Veuillez recevoir mes plus cordiales salutations. Le ministre de I'Agriculture, de I'Alimentation et de I'Agroe ntreprise, Rob Flack I�IIIUU�� Good things grow in Ontario Ministry Headquarters: 1 Stone Road West, Guelph, Ontario N1G 4Y2 A bonne terre, bons produits Bureau principal du ministere: 1, rue Stone ouest, Guelph (Ontario) N1G 4Y2 A,PIJ Page 230 of 232 breathe it in. October 1, 2024 The Honourable Doug Ford Premier of Ontario Sent via email: premier@ontario.ca Re: Rideshare Services The Corporation of The Township of Brock 1 Cameron St. E., P.O. Box 10 Cannington, ON LOE 1E0 705-432-2355 Please be advised that Council adopted the following resolution at their Council meeting held on September 23, 2024: C-2024-226 "Whereas, the Township of Brock faces challenges related to limited access to transportation, and there exists a pressing need for a ride -sharing service to address transportation gaps within our community; and Whereas Rideshare services are increasingly relied upon by seniors, students, visitors and tourists, and residents looking for safe, affordable, convenient, and reliable ways to travel; and Whereas, the standardization and consistency of regulations across municipalities, particularly in Ontario, can improve the efficiency and effectiveness of the regulatory framework; and Whereas, transferring the responsibility of ride -share regulations and licensing to the provincial level would contribute to a more streamlined and uniform governance structure, while eliminating associated red tape and unnecessary administrative costs; Therefore, Be It Resolved that the Township of Brock Council hereby expresses its support for the migration of ride -share regulations and licensing from the municipal level to the provincial level; Be It Further Resolved that the Township of Brock Council formally requests the Government of Ontario to initiate the transfer of responsibilities in the interest of creating a more coherent and standardized regulatory framework for ride -sharing services across the province; Be It Further Resolved that copies of this motion be distributed to the Honourable Doug Ford, Premier of Ontario; the Honourable Prabmeet Sarkaria, Minister of Transportation; the Honourable Paul Calandra, Minister of Municipal Affairs and Housing; the Honourable Laurie Scott, Member of Provincial Parliament for Haliburton-Kawartha Lakes -Brock; the Association of Municipalities of Ontario (AMO); the Region of Durham; all Durham Region lower -tier municipalities, and all Ontario municipalities." ldflll is 111a 11111a oil u S u�e,u io e lii n ari acce �lill:�ll ��, tl u�uiii 't, l ps eas cou��I rtact hic�. �.Il.. uislhiJp atl 705 4 32 2355 _„ Should you have any questions or concerns please do not hesitate to contact Clerks@Brock. ca. Yours truly, THE TOWNSHIP OF BROCK Maralee Drake Deputy Clerk cc. Hon. Prabmeet Sarkaria, Minister of Transportation — minister.mto@ontario.ca Hon. Paul Calandra, Minister of Municipal Affairs & Housing — minister.mah@ontario.ca Laurie Scott, MPP Haliburton-Kawartha Lakes -Brock - laurie.scott@pc.ola.org Robin Jones, President, AMO - amopresident@amo.on.ca Durham Region municipalities All Ontario municipalities Page 232 of 232 COUNTY OF ELGIN By -Law No. 24-36 "A BY-LAW TO CONFIRM PROCEEDINGS OF THE MUNICIPAL COUNCIL OF THE CORPORATION OF THE COUNTY OF ELGIN AT THE OCTOBER 8, 2024 MEETING" WHEREAS, pursuant to Section 5.1 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, the powers of a municipality shall be exercised by its Council; AND WHEREAS pursuant to Section 5.3 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, the powers of every Council shall be exercised by by-law; AND WHEREAS it is deemed expedient that the proceedings of the Municipal Council of the Corporation of the County of Elgin at this meeting be confirmed and adopted by by-law NOW THEREFORE the Municipal Council of the Corporation of the County of Elgin enacts as follows: THAT the actions of the Municipal Council of the Corporation of the County of Elgin, in respect of each recommendation contained in the reports and each motion and resolution passed and other action taken by the Municipal Council of the Corporation of the County of Elgin, at its meeting held on October 8, 2024 be hereby adopted and confirmed as if all such proceedings were expressly embodied in this by-law. 2. THAT the Warden and appropriate officials of the Corporation of the County of Elgin are hereby authorized and directed to do all things necessary to give effect to the actions of the Municipal Council of the Corporation of the County of Elgin referred to in the preceding section hereof. 3. THAT the Warden and the Chief Administrative Officer, or alternate, are authorized and directed to execute all documents necessary in that behalf and to affix thereto the seal of the Corporation of the County of Elgin. READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 8TH DAY OF OCTOBER, 2024. Blaine Parkin, Ed Ketchabaw, Chief Administrative Officer/Clerk. Warden. Page 233 of 233