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04 - March 8, 2016 County Council Agenda Packagel n o "i ORDERS OF THE DAY FOR TUESDAY, MARCH 8, 2016 - 9:00 A.M. ORDER 1st Meeting Called to Order 2nd Adoption of Minutes — February 9, 2016 3rd Disclosure of Pecuniary Interest and the General Nature Thereof 4th Presenting Petitions, Presentations and Delegations PRESENTATION: 9:00 a.m. Retirement Recognition: Dianne McFadden - 41.7 years DELEGATION: 9:10 a.m. Jennifer Cole, Watershed Resource Technician, Kettle Creek Conservation Authority with PowerPoint titled "Source Water Protection" (attached) 5th Motion to Move Into "Committee Of The Whole Council" 6th Reports of Council, Outside Boards and Staff 7th Council Correspondence 1) Items for Consideration 2) Items for Information (Consent Agenda) 9th 10th 11 th 12th 13th 14th 15th OTHER BUSINESS 1) Statements/Inquiries by Members 2) Notice of Motion 3) Matters of Urgency Closed Meeting Items — (see separate agenda) Motion to Rise and Report Recess Reports from Director of Financial Services - 2016 Grant Requests (attached) 2016 Budget (attached) Motion to Adopt Recommendations from the Committee Of The Whole Consideration of By -Laws ADJOURNMENT LUNCH WILL BE PROVIDED NOTICE: Deputy Warden for March Councillor McWilliam Deputy Warden for April Councillor Currie March 22, 2016 June 15, 2016 1 County Council Meeting - 9:00 a.m. 2016 Warden's Charity Golf Tournament DRAFT COUNTY COUNCIL MINUTES Tuesday, February 9, 2016 The Elgin County Council met this day at the Administration Building at 9:00 a.m. with all members present except Councillor Ens (vacation - regrets). Warden Wiehle in the Chair. ADOPTION OF MINUTES Moved by Councillor Mennill Seconded by Councillor Martyn THAT the minutes of the meeting held on January 26, 2016 be adopted. - Carried. DISCLOSURE OF PECUNIARY INTEREST AND THE GENERAL NATURE THEREOF — At the appropriate time, Councillor Martyn declared a conflict of interest regarding a specific 2016 Grant Request; and, Councillors Marr and Martyn declared a conflict of interest prior to discussing an in -camera item, regarding Central Elgin's lease. The members refrained from discussing and voting on the items. Moved by Councillor Currie Seconded by Councillor Wolfe THAT we do now move into Committee Of The Whole Council. - Carried. REPORTS Victorian Order of Nurses - Meals on Wheels Contract — Director of Homes and Seniors Services The director presented the report recommending that Council renew the contract with the Victorian Order of Nurses (VON) to provide affordable meals to community residents. Moved by Councillor Jones Seconded by Councillor Marr THAT the current price of Victorian Order of Nurses - Meals on Wheels remain $6.50 for regular portions and an upcharge of $3.25 for double portions for the 2016-2017 contract year; and, THAT Council authorize staff to sign the 2016/2017 Meals on Wheels contract with the Victorian Order of Nurses. - Carried. Ministry of Labour - Homes Site Visit — Director of Homes and Seniors Services The director presented Council with a summary of a site visit to Terrace Lodge that was conducted by the Ministry of Labour in December 2015. Moved by Councillor Currie Seconded by Councillor Mennill THAT the report titled "Ministry of Labour - Homes Site Visit" from the Director of Homes and Seniors Services, dated January 22, 2016 be received and filed. - Carried. County Council February 9, 2016 Homes - Long -Term Care Home Services Accountability Agreement (L -SAA) - Schedule E — Director of Homes and Seniors Services The director presented the report recommending that Council authorize staff to sign the Long - Term Care Home Service Accountability Agreement with the Local Health Integration Network (LHIN). Moved by Councillor Marr Seconded by Councillor Martyn THAT Council authorize staff to sign the Long -Term Care Home Service Accountability Agreement — Schedule E" for the Homes for January 1, 2015 — December 31, 2015. - Carried. Electrical Infrastructure Locate Services Contract — Deputy Director of Engineering Services The director presented the report seeking Council's approval to enter into a contract with G -Tel Engineering to provide underground utility locate services for the County of Elgin. Moved by Councillor Jones Seconded by Councillor Marr THAT the Warden and Chief Administrative Officer be authorized and directed to enter into a contract with G -Tel Engineering to provide underground utility locate services. - Carried. Countv of Elain 2016 Mileaae Rate — Director of Human Resources The director presented the report recommending that the current mileage rate of 49.5 cents per kilometre remain unchanged in 2016. Moved by Councillor Currie Seconded by Councillor Mennill THAT County Council direct staff to freeze the mileage rate for 2016 at the current level of 49.5 cents per kilometre. - Carried. Human Resources Policv 5.60 Amendments — Director of Human Resources The director presented the report recommending that Council approve amendments to Human Resources Policy 5.60 (Short -Term Disability). Moved by Councillor Martyn Seconded by Councillor Wolfe THAT County Council approve the report titled "Human Resources Policy 5.60 Amendments" dated January 20, 2016; and, THAT County Council approve and adopt the corresponding policy changes (Human Resources Policy Number 5.60), as soon as practicable. - Carried. Employee Benefits Renewal 2016 — Director of Human Resources The director presented the report recommending that Council approve a renewal of the employee benefits program for 2016 with Manulife Financial, as negotiated by Mosey and Mosey, Benefit Consultants. County Council Moved by Councillor Mennill Seconded by Councillor Marr February 9, 2016 THAT County Council approve the negotiated renewal rate adjustments with Manulife Financial for the County of Elgin, effective March 1, 2016. - Carried. Memorandum of Understanding (MOU) for Legal Services — County Solicitor The County Solicitor presented the report recommending that Council approve a Memorandum of Understanding (MOU) to be used to govern legal services provided by the County Solicitor to select clients. The MOU includes the clarification of roles, responsibilities, and fees associated with these legal services. Moved by Councillor Marr Seconded by Councillor Currie THAT the Memorandum of Understanding (MOU) for Legal Services be approved; and, THAT the County Solicitor be authorized and directed to execute said document with select clients as directed by the Chief Administrative Officer. - Carried. Approval of Replacement Substitute Prosecutors Aareement — County Solicitor The County Solicitor presented the report seeking Council's approval of a Substitute Prosecutors Agreement. Moved by Councillor Wolfe Seconded by Councillor Jones THAT County Council approve a Substitute Prosecutors Agreement for Parts I and II charges in Provincial Offences Court for the balance of the Term, plus renewals, of the previous Prosecutorial Services Contract; and, THAT County Council authorize the execution of the Substitute Prosecutors Agreement, as drafted by the County Solicitor. - Carried. Economic Development 2015 Year In Review — Marketing and Communications Coordinator The coordinator presented the report outlining Elgin County Economic Development's initiatives, programs, and successes in 2015. The General Manager of Economic Development presented a PowerPoint on the same topic. Moved by Councillor Marr Seconded by Councillor Currie THAT the report titled "2015 Economic Development Year In Review" from the Marketing and Communications Coordinator, dated January 21, 2016 be received and filed. - Carried. Quarterly Information Report - Contract Awards October 1, 2015 - December 31, 2015 — Purchasing Coordinator The coordinator presented the report summarizing all contracts awarded that exceed $15,000 including amendments and renewals from October to December 2015. County Council Moved by Councillor Jones Seconded by Councillor Currie February 9, 2016 THAT the report titled "Quarterly Information Report - Contract Awards, October 1, 2015 to December 31, 2015' from the Purchasing Coordinator, dated January 25, 2016 be received and filed. - Carried. CORRESPONDENCE Items for Information (Consent Agenda) 1. Petrusia Hontar, St. Thomas -Elgin Local Immigration Partnership with invitation to Moving Forward 2016 Event on February 24, 2016. 2. Alexia Touralias, Director, Canada 150 Community Infrastructure Program, Federal Economic Development Agency for Southern Ontario advising that our application to the Canada 150 Community Infrastructure Program (CIP 150) has been denied. 3. Mathew Waite, Financial Analyst (Payroll) with memo regarding 2015 T4 information. Moved by Councillor Mennill Seconded by Councillor Currie THAT Correspondence Items #1 — 3 be received and filed. - Carried. OTHER BUSINESS Statements/Inquiries by Members Councillor Wolfe informed Council that Fanshawe College and the Aylmer and Area Chamber of Commerce would be hosting a Job Fair at the East Elgin Community Complex on February 10, 2016. Notice of Motion — None. Matters of Urgency — None. Council recessed at 9:56 a.m. and reconvened at 10:07 a.m. Councillors Marr and Martyn declared a conflict regarding Item #2 of the closed meeting agenda, Municipality of Central Elgin - Short-term Lease Extension of Suite #305. Both Councillors left the meeting when this issue was discussed and abstained from voting and participating in the discussion of this item. Closed Meeting Items Moved by Councillor Wolfe Seconded by Councillor Currie THAT we do now proceed into closed meeting session in accordance with the Municipal Act to discuss matters under Section 239.2; (a) two items: the security of the property of the municipality or local board — Marianne Barrie - Lease Extension; and Municipality of Central Elgin - Short Term Lease Extension of Suite #305. - Carried. Moved by Councillor Currie Seconded by Councillor Mennill THAT we do now rise and report. - Carried. County Council Moved by Councillor Currie Seconded by Councillor Wolfe February 9, 2016 THAT the Warden and Chief Administrative Officer be authorized and directed to sign a lease agreement with Marianne Barrie for Room #246 and Room #343-A; and, THAT the lease for Room #246 start on May 1, 2016, for a lease rate of $15.75 per square foot, ($4,016.25 annual payment), plus the HST; and that the lease for Room #343-A remain constant at $4.00 per square foot ($400.00 annual payment), plus the HST. - Carried. Councillors Marr and Martyn left the Council Chambers Moved by Councillor Mennill Seconded by Councillor Jones THAT the Warden and Chief Administrative Officer be authorized to sign a short term lease agreement with the Municipality of Central Elgin that extends the current lease of Suite #305 to April 30, 2016, for a five and a half month period; and; THAT the lease rate be the same as the rate charged for the currently leased space on the third floor ($16.14 per square foot, $1002.03 monthly payment) and is subject to the annual increase in accordance with October CPI for Ontario (All Goods); and; THAT the Director of Engineering Services be authorized to approve any additional lease extension requests from the Municipality of Central Elgin for Suite #305. - Carried. Councillors Marr and Martyn returned to the Council Chambers REPORTS (continued) Councillor Martyn declared a conflict regarding the grant request from the Sparta Church Museum and abstained from voting and participating in the discussion regarding this item as she is a member of the museum board. 2016 Grant Reauests — Director of Financial Services Moved by Councillor Mennill Seconded by Councillor Currie THAT the $7,500 grant request from the Great Lakes International Airshow be received and filed. - Carried. Moved by Councillor McWilliam Seconded by Councillor Mennill THAT the $5000 grant request from Safe Communities St. Thomas -Elgin be received and filed. - Carried. The director presented the list of grant requests for 2016 to be considered by Council. Following extensive discussion, staff was directed to remove the grant requests from the Great Lakes International Airshow and Safe Communities St. Thomas -Elgin. In addition, Council directed that financial information, including reserves and bank balances be provided for the next meeting where grants will be finally considered. Ten -Year Capital Plan — Director of Financial Services The director presented the proposed Ten -Year Capital Plan. Council expressed the desire to see more options in regards to applying surplus to the tax rate. County Council Moved by Councillor Mennill Seconded by Councillor Marr February 9, 2016 THAT the 2016 capital budget be approved in principal and finally considered in conjunction with the 2016 operating budget with the overall goal of an increase to the levy of 4.0% or less. - Carried. Motion to Adopt Recommendations of the Committee of the Whole Moved by Councillor Martyn Seconded by Councillor Currie THAT we do now adopt recommendations of the Committee Of The Whole. - Carried. BY-LAW Moved by Councillor Wolfe Seconded by Councillor Currie THAT By -Law No. 16-05 "Being a By -Law to Confirm Proceedings of the Municipal Council of the Corporation of the County of Elgin at the February 9, 2016 Meeting" be read a first, second and third time and finally passed. - Carried. ADJOURNMENT Moved by Councillor McWilliam Seconded by Councillor Jones THAT we do now adjourn at 10:56 a.m. and meet again on March 8, 2016 at the County Administration Building Council Chambers at 9:00 a.m. - Carried. Mark G. McDonald, Bernie Wiehle, Chief Administrative Officer. Warden. SOURCE WATER PROTECTION I MARCH 8,2016 OUR PARTNERS I nAffw-,0<I- A 4-11 imw- El., gmesa byp tum E I -Ii �n � - Water Sujt 1v Svslkem 0 DRINKIN6 WATER.. 1111 -RICE -1- PR(NECTI-moN AY FOR CLEAN WATER W fI1- I)-! -A 1- acm m Kettle Creek Conservation Authority A SOUR(E PROTE(TION CIZZ = .-O--Ee_- refers to water from streams, rivers, lakes or aquifers that are used for drinking. • Surface Water: refers to water on the planets surface. • Groundwater: refers to water found underground. IZ—OU =_ W -_-----a- 'Pro er_-O --_ - $ refers to the protection of surface water and groundwater sources from contamination and overuse. Tom. SOURE PROTE(TION BARGROUND The Walkerton Inquiry Clean Water Act Source Protection Plan "The first barrier to the contamination of drinking water involves protecting the sources of drinking water" — Justice Dennis O'Connor T SOUR(E PROTE[TION PLANS A source protection plan, like the OUi,re No-er�-O, (VC'Z:3 DD" is an agreement among the people and the municipalities of a watershed about the ways to prwer- W sou--�-� quality and quantity for drinking water systems. 'Arr DRINKING WATER SYSTEMS BELMONT WATER SUPPLY SYSTEM There are _ w w ell- in the village of Be -mon- that supply of water per day to resic e--_ .These wells area\ ,meaning that the water flows unc er � r without pumping. o Tom. BELMONT WELLHEAD PROTE(TION AREA r��. o a�� - - Refers to the area, both above and below ground, surrounding a wellhead that is vulnerable to potential contaminants that may pose a significant threat to the drinking water source. Proximity Based • 100 m radius Time Based • 2 -year time of travel Time Based • 5 -year time of travel Time Based • 25 -year time of travel A BELMONT WELLHEAD PROTECTION AREA ELGIN AREA PRIMARY WATER SUPPLY SYSTEM Water from 1- � = is treated at the - - - . �- �_ t c _ti4 _ti4- in Port Stanley, which has a capacity of - CO'CO'CO' of water per day and provides drinking water to approximately residents. Tom. PORT STANLEY INTAKE PROTECTION ZONE r-- _ Lo Ke -e.' Refers to the area, including both water and land, surrounding a surface water intake pipe that is vulnerable to potential contaminants that may pose a significant threat to the drinking water source. Proximity Based • 1 km radius Time Based • 2 h time of travel Event Based • Fertilizer spill (>_ 5000 m3) • Fuel spill (>_ 6000 L) Tom. PORT STANLEY INTAKE PROTECTION ZONE PART IV POLICIES Under Section 57 of the Clean Water Act, 2006, prohibition is intended to ensure that certain activities never become established in areas where there would be significant drinking water threats. Under Section 58 of the Clean Water Act, 2006, risk management plans are intended to manage existing and future significant drinking water threats through best management practices. es_--__e__ Under Section 59 of the Clean Water Act, 2006, restricted land use flags a given area that may be associated with the activities that are prohibited or that require a risk management plan. Tom. ON PART IV POLKY ENFORCEMENT - - m ~- - 011�r%� -$ the individual responsible for reviewing all planning permit applications and building permit applications to ensure compliance with the Source Protection Plan, and is also the administrator of Part IV policies. _- M. - - _r_ -_ _ .1 the individual responsible for ensuring compliance with Part IV policies by performing inspections and, when necessary, by issuing orders to achieve compliance. Tom. SIGNIFICANT DRINKING WATER THREATS While the _ — ti4IUDD _e _ has - t- drinking water threats, the handling and storage of roMme s e _ti4 (greater than r 2 ') and _ - greater than -) are s' l risks to the = s_r- _ - C tt ti4� __�� have been o .r r _ ___-- _--- - _ _- -_-__ __- _ __ ensure these _, - - t- - _ _e _ _ to - ---_- - _--_ be drinking water threats. =_ handling and storage of cm l_4 and _ Tom. BELMONT WELLHEAD PROTECTION AREA POLICIES mPolicy Areas M-Imm M-Imm mm mm mm mm mm mm mm m-Imm mm mm mm mm DENSE NON -AQUEOUS PHASE LIQUIDS (DNAPL) -) N A D_-- refers to liquid chemicals that are heavier than water and are not readily soluble in water. TCM (chloroform) CTC (carbontetrachloride) P( -F (r,crrhlnrnc+hvlcncl Pharmaceuticals, fats, oils, rubbers, and resins. Fats, oils, lacquers, varnishes, waxes, resins, and seed oil. nry Amrininri mc+rml Amrmninr1r and intermediates in processes. Tom. PORT STANLEY INTAKE PROTECTION ZONE POLICIES EDUATION AND OUTREACHBELMONT WHPA -DA ac_ -ea- factsheet on the WHPA was created to educated landowners. -,,,\\ A c-4t-ee-:factsheet was created to educated about the threat of DNAPLs. Ma'- factsheets were mailed out to 442 individuals. n - n - : all 442 parcels of land within the WHPA were visited. � 00 __ sen�on educated the Belmont Lions Club about the KCSPP. ,40 EDUATION AND OUTREACH - PORT STANLEY IPZ L o see h factsheet on the IPZ was created to educated landowners. Mai- Ouh the IPZ factsheet was mailed out to 495 individuals. n - n - : all 495 parcels of land within the IPZ were visited. � 00 - on IPZ education and the development of a spill protocol. SOURCE WATER PROTECTION -NEXT STEPS • Complete all outreach and education deliverables • Implementation of Part IV policies by RMO/RMI • Implementation of policies by Source Protection Authority/Municipalities • Submission of annual reports by RMO • Submission of annual report by Source Protection Authority • Potential KCSPP and policy updates Tom. ADDITIONAL INFORMATION www.kettlecreekconservation.on.ca www.sou rcewate r.ca www.ontario.ca www.conse rva ti on -onta ri o.on.ca Jennifer Cole QUESTIONS? watershed Resource Technician 519-631-1270 x 230 30 REPORTS OF COUNCIL AND STAFF March 8, 2016 Staff Reports —(ATTACHED) Accessibility Coordinator — Accessibility Directorate of Ontario — File Review Notice Director of Homes and Seniors Services — Homes - Infection Control Policy and Procedure Manual Director of Homes and Seniors Services — Homes - Long -Term Care (LTC) Case Mix Index (CMI) Results for 2016-17 Funding Director of Homes and Seniors Services — Homes - Long -Term Care Home Service Accountability Agreement (L -SAA) 2016-19) — Bobier Villa, Elgin Manor and Terrace Lodge Library Coordinator— 2015 Library Usage and Statistics Report Director of Community and Cultural Services — Elgin County Museum Advisory Committee 2016 Membership Director of Engineering Services — Regional Rideshare Initiative Update Director of Engineering Services — Transfer of Creek Road to the Municipality of Bayham Director of Engineering Services — No Parking By -Law Amendment — Sunset Road at Warren Street Deputy Director of Engineering Services — OCIF Intake #2 — Miller Road Reconstruction Deputy Director of Engineering Services — Award of Tender for Bradley Creek Culvert Replacement on John Street South in Aylmer (Contract No. 6290-14-02B) Chief Administrative Officer— Alternate Deputy Clerk and Deputy Treasurer Manager of Planning — Draft Approval for a Vacant Land Condominium, Prespa Construction Ltd., Jacklin Farm Phase 3 Condominium File No. 34CD-CE1401 Manager of Planning — Review of Environmental Impact Studies (EIS) Director of Financial Services — Council and Outside Boards Remuneration and Expenses Director of Financial Services — 2015 Full Year Financial Performance 31 r�y m urrn lef, I"I REPORT TO COUNTY COUNCIL FROM: Jennifer Cowan, Accessibility Coordinator Rob Bryce, Director of Human Resources DATE: February 10, 2016 SUBJECT: Accessibility Directorate of Ontario — File Review Notice INTRODUCTION: Municipalities are required to submit compliance reports to the Accessibility Directorate of Ontario (ADO) every two years to verify compliance with the accessibility standards. The County of Elgin filed a compliance report in 2015. County Council received this report outlining compliance in October 2015. In January 2016 the ADO conducted a file review to confirm the County's compliance. This report provides a summary of the outcome of that file review. DISCUSSION: The ADO periodically conducts file reviews on selected organizations to confirm that they are in compliance with the Act and its standards. On January 5, 2016, the ADO requested documentation from the County of Elgin. The ADO requested documentation related to: • The County's multi-year accessibility plan (including the link on the website) • Documentation identifying that training is being provided on the accessibility standards and the Ontario Human Rights Code • Documentation pertaining to the County's process for providing accessible formats and communication supports • Documentation confirming that the County provides accommodations to potential employees during the recruitment processes • Documentation confirming that the County provides workplace emergency response information to employees who have a disability The County provided the required documentation to the ADO, which satisfied them and the file was subsequently closed. Had the ADO decided it was not satisfied with the documentation provided, they had the authority to order the County to modify a policy, procedure or require additional training be provided to staff. No such orders were received. The Province is currently in the process of reviewing the accessibility regulations, and is seeking feedback from the public until March 14, 2016. It is anticipated that the 32 modified regulations will come into effect July 1, 2016. At that time, the County will review its accessibility policies and update as necessary. CONCLUSION: The County of Elgin received a file review notice from the Accessibility Directorate of Ontario. Documentation was provided and the file was closed. No further action was taken. RECOMMENDATION: THAT the report titled "Accessibility Directorate of Ontario — File Review Notice" from the Accessibility Coordinator, dated February 10, 2016 be received and filed. All of which is Respectfully Submitted Jennifer Cowan Accessibility Coordinator Rob Bryce Director of Human Resources 33 Approved for Submission Mark G. McDonald Chief Administrative Officer r�y m urrn lef, I"I REPORT TO COUNTY COUNCIL FROM: Rhonda Duffy, Director of Homes and Seniors Services DATE: February 22, 2016 SUBJECT: Homes — Infection Control Policy and Procedure Manual INTRODUCTION: Departmental policy and procedure manuals ensure consistency and quality in the services provided by Elgin County Homes and Seniors Services. DISCUSSION/CONCLUSION: The Homes' Policy Manual for Infection Control has been reviewed and revised as required. Policy updates ensure best practice guidelines from Public Health Ontario; Provincial Infectious Diseases Advisory Committee (PIDAC) and the Ministry of Health and Long -Term Care guidelines have been included. The Homes' Health and Safety Committees have reviewed the Infection Control Policy Manual in its entirety and have made recommendations. The Infection Control Policy Manual is accessible effective February 26, 2016 through the following link \Common\ omen Polid anuals\ able of Contents (new). f. A hard copy is also available for review in the Administration office. RECOMMENDATION: THAT Council approve the County of Elgin Homes and Seniors Services Infection Control Policy and Procedure Manual review and revisions effective March 8, 2016. All of which is Respectfully Submitted Approved for Submission Rhonda Duffy Mark G. McDonald Director of Homes and Seniors Services Chief Administrative Officer 34 ,,urrr m/1 N REPORT TO COUNTY COUNCIL FROM: Rhonda Duffy, Director of Homes and Seniors Services DATE: February 23, 2016 SUBJECT: Homes - Long -Term Care (LTC) Case Mix Index (CMI) Results for 2016-17 Funding INTRODUCTION: The Ministry of Health and Long -Term Care (MOHLTC) has provided notification of the results for the 2016-17 Nursing and Personal Care (NPC) envelope funding, referred to as the CMI. DISCUSSION/CONCLUSION: Each year the MOHLTC informs long-term care homes of the results of the prior year's Minimum Data Set (MDS)/Resident Assessment Instrument (RAI) which defines the level of funding for the NPC envelope. Since the implementation of the MDS/RAI assessment system, long-term care homes continue to compete for funding from the same pie despite the increasing acuity levels of the aging population including those of responsive behaviours. As stated by the MOHLTC, "The case mix system allocates the funding pot but does not change the size of the pot". The 2016-17 CMI for the Homes has decreased slightly; the overall impact is outlined below: CMI Fundina Imaact EM TL BV Total Decrease in Funding Aar 2016 to Mar 2017 $21,003 ($43,450) ($20,819) ($43,266) Staff will continue to provide education to focus on coding accuracy and conduct on-going MDS/RAI audits. In 2015, a consultant from SCK Health Consulting conducted a review of the three Homes MDS/RAI processes and provided recommendations. The benefits realized through implementation of recommendations will impact the 2017-2019 funding years. RECOMMENDATION: THAT the report titled "Homes - Long -Term Care (LTC) Case Mix Index (CMI) Results for 2016-17 Funding" dated February 23, 2016 be received and filed. All of which is Respectfully Submitted Approved for Submission Rhonda Duffy Mark G. McDonald Director of Homes and Seniors Services Chief Administrative Officer 35 REPORT TO COUNTY COUNCIL FROM: Rhonda Duffy, Director of Homes and Seniors Services DATE: February 22, 2016 SUBJECT: Homes — Long -Term Care Home Service Accountability Agreement (L -SAA) 2016-2019 — Bobier Villa, Elgin Manor and Terrace Lodge INTRODUCTION: In 2010, the Ministry of Health & Long -Term Care (MOHLTC) transferred funding agreement accountability for long-term care homes to the Southwest Local Health Integration Network (SWLHIN). As a result, the Long -Term Care Service Accountability Agreement (L -SAA) evolved replacing the previous Service Accountability Agreements which were signed annually. The 2013-2016 L -SAA terms of agreements are expiring and new documents are available for Council approval. DISCUSSION: The L -SAA terms of agreement expire March 31, 2016. The SWLHIN requires all long- term care homes to prepare a new 3 year agreement. All Long -Term Care Homes are required to perform to quality indicators which are incorporated into the SWLHIN L -SAA Agreement. The indicators previously identified in the 2013-2016 L -SAA will remain unchanged. Additional performance indicators will be added which include but may not be limited to those identified in Schedule D below from the L -SAA document: Schiedule D — Performance 2.0 LHIIN-Specifiic Performance Obligations a) Numlbeir of residents witlh irespoinsive behavucurs that the LTC Home has discharged (indudling a refusal to accept resident back to the LTG Hloime following an Emergency Department (IED) visit or hospital admission) and reasons for the LTC Home discharge b) Cnie to one staffing to support residents with responsive behaviours (# of unique residents, total 1.1 hours, % supported by Hlighi Intensity Needs Funding (HINE) or Hehaviouirall Supports Ontario (BSO) embeddledl staff or rmursinig envellolpep. c) Best Practice Pallliative Care Annuall reporting (viia Survey Monkey) on the most significant contribution to advancing, or iimproving best practice palliative care in the Ipast 12 months andl plans for next year. Examples could rncluide • implementing test practices; • Adopting early udlentification tools, • Advanced care panning; • Participating in Hospice Palliative {-,are (HPC) network meetings, • Reviewing regiioinall scorecard; • Traiiniing staff in Fundamentals/APGE/CAPCE, • Receiving and slhanng updated from the local HPC collaborative, • Ouallity Improvement (Plans (QIP) activities rellated to HPC; • Participating iin local HIPC quality improvement activiities; • Accessing Secondary Level Consultation teams. d) Thelhealtlhlnne.ca Scuith Wesit LHIIIN Health Service Providers agree to regularly update, and annually review April 1,1, site-specgic (programs aindl services information, as represented within thelhealltilnre.ca website 36 The SWLHIN along with the Ministry of Health and Long -Term Care (MOHLTC) will continue to monitor performance and compliance to standard through annual reporting and MOHLTC inspections. CONCLUSION: The County of Elgin Homes & Seniors Services, through the 2016-2019 L -SAA agreement will continue to focus on quality improvement in support of its mission to create a caring environment where residents feel safe, respected and valued. RECOMMENDATION: THAT Council approve and direct staff to sign the 2016-2019 Long -Term Care Service Accountability Agreements for Bobier Villa, Elgin Manor and Terrace Lodge. All of which is Respectfully Submitted Approved for Submission Rhonda Duffy Mark G. McDonald Director of Homes and Seniors Services Chief Administrative Officer 37 m/1"',. °ON%4 REPORT TO COUNTY COUNCIL FROM: Laura Molnar, Library Coordinator Brian Masschaele, Director of Community and Cultural Services DATE: February 22, 2016 SUBJECT: 2015 Library Usage and Statistics Report INTRODUCTION: This report presents 2015 library statistics and usage trends within the context of a five year analysis from 2011 to 2015, both for the system as a whole and for the ten branches. Topics of discussion include: active library users, circulation statistics (both physical and online usage), Internet usage and program statistics. DISCUSSION: In 2015, Elgin County Library underwent a system software migration from a previous system (SirsiDynix Symphony) to a new library software system (Innovative Sierra) which launched on December 16, 2015. The training and preparation required to launch this system, along with an unavoidable interruption to several library services, impacted a number of statistics discussed throughout this report. Despite this transition period and associated interruptions, most library usage metrics were consistent with previous years' metrics and, in some instances, even trended upwards. The following highlights are gathered from the analysis of 5 years of library usage data: Library Users Between 2011 and 2014, there was an average of 12,440 library users. In 2015, the Elgin County Library saw an additional 1,609 active library cardholders (2015 total: 14,049), as seen below in (Figure 1). 14500 ____________________ r ----------------------- I a� 12500 0 - 12000 E 111 11000 L...........................................................................................G.............................................................................................d..............................................................................................L............................................................................................. 2011 2012 2013 2014 2015 Year Fig%% 1 While the number of active library cardholders was consistent between 2011 and 2014, the rate at which new patrons are being registered has been declining over the previous 5 years. However, there has been a small increase in registration rates for the calendar year 2015 (Figure 2). M9 1 1800 M (D 1750 c 1700 0 1550 0) a) 1600 a) 1550 1500 1450 2011 Circulation Statistics 2012 2013 2014 2015 Year Figure 2 System -wide circulation of physical materials has been declining since 2013 (see Figure 3). Examining branch -specific circulation rates over the past 5 years (Figure 4) yields insights into the causes behind the decreasing physical circulation trend in Figure 3. The decrease in Aylmer's physical circulation in 2015 can be attributed to the Aylmer library flooding which occurred in February 2015. This flooding incident interrupted the library's service and partially destroyed its physical collection. In addition, the decrease in Belmont library's circulation is partially attributed to renovations currently underway at the library. 0%1 r5d f".��C'fOT 17 240000_............................................................................................................................................................................................. 20111 201' 2 2013 2014 2015 qq Year Rote 3 Checkouts by Branch Year Figure 4 Aylmer' - -- Belmont Dutton -- Port Burwell ....- Port Stanley - f- Rodney #r -Shedden Springfield -M- Siratfordville - - West Lorne 0 Administration Offsetting the decrease in the circulation of physical materials, electronic material circulation — specifically eAudio and eBook Titles provided through the library's OverDrive service — has increased significantly year -over -year between 2011 and 2015 (Figure 5). The decrease in circulation of the physical paperback collection has been offset by the increase in eAudio and eBook check outs. This trend is common to most public libraries, although it should be stressed that physical materials still constitute the majority of check-outs in the County library system. Meeting the strong demand for physical materials (and the necessary space to accommodate them) will continue to be a core library service for the foreseeable future. 22000 II -- — eook and eAudio Title Checkoutsi 2000 2011 2012 2010 2014 2015 Year Figure 5 40 Increased circulation of electronic materials has not been limited to just eAudio and eBook titles. As more patrons discover services such as Zinio for Libraries (an online magazine provider), the rate at which online magazines are checked out has increased every year the service has been available (Figure 6). 2400 CZ a) cu 2200, ca 2000 0 (D 1800 ca 'D 1600, N CZ ('T 1400, E (D 1200 0 — 1000, 0 800, E -1 Z ann, 1 —0-- Online Magazine Checkouts 2011 2012 2013 2014 2015 Year Figure 6 Interlibrary Loans Figure 7 illustrates the rate at which the library ships and receives interlibrary loans over a 5 -year period. Interlibrary loans are items which are borrowed from external library systems across Ontario when Elgin County Library does not have the item a patron requests. Interlibrary loans that have been received and processed for Elgin patrons have been relatively stable over the past 3 years. Interlibrary loan items that are shipped from the County library system to other library systems experienced a sharp decline in 2015. This was a direct result of the library's software migration; the employees responsible for interlibrary loans were required to participate in training for the new software throughout the fall of 2015 and were unable to fulfil shipping requests. 4500 1 1 4000 ('D* 3500 - M (D x 3000- E 2500 ----------- 2000- Interlibrary Loans Received Interlibrary Loans Shipped 150 1 11 2011 2012 2013 2014 2015 4Year Figur1 e New Materials In addition to Interlibrary loans, the rate at which new titles (i.e. each unique database entry) and items (i.e. copies of each new title) were added to the catalogue and the rate at which items were removed from active circulation were also impacted by the software migration. As a result, 2015 exhibited below average rates of addition and removal of library items as illustrated in Figures 8 and 9. UWAIRLY 'a "a 3000C E M-1 20000 E :3 z morkin >, 40000 Z 35000 asE 30000 25000 0 cu E 20000 1 z 15000 2011 20112 2013 2014 2015 Year Figure 8 2012 2013 2014 2015 Year Figure 9 42 Patron Visits In 2014, people counter units were placed in the four busiest branches in the library system — Aylmer, Dutton, Port Stanley and Straffordville —effectively tracking the amount of foot traffic through each of the four libraries. As of 2015 there are only 2 full years of data gathered by the original four people counter units, with the exception of Port Stanley which was tracked for 7 months in 2014. As can be seen in Figure 10, foot traffic through Dutton and Straffordville remained constant whereas foot traffic through Aylmer decreased slightly (likely due to the previously discussed flooding). However, Port Stanley experienced a significant increase in foot traffic from 22,773 visitors in 2014 to 76,241 visitors in 2015; this increase may be partially attributed to the completion of recent renovations. In the future, foot traffic statistics will be reported for all library branches as people counter units have been installed in the remaining 6 branches in the final months of 2015. Foot Traffic in Branches "'M14 2015 Year Figure 10 Programming Statistics AyOrne£ Dutton — Port Stanley —0 Straffordville Program and tour events within the Elgin Country Library branches has expanded significantly over the last 5 years, with the largest growth in programs and tours occurring between 2014 (1,672 programs and tours) and 2015 (3,778 programs and tours) as illustrated in Figure 11. This significant increase in the number of programing and tour events is associated with the creation of the employee position `Manager of Programming and Community Development' which focuses on county -wide programs and events. This position has introduced very popular programs such as the Canadian National Film Day, Creative Aging Week and tours of the newly created Maker Spaces in the Dutton and Aylmer branches. 43 C) C3 3 0 Cz .a C>Z 3 0 2 Cz U) E EM P.M P.m Year Figure 11 15 With the increase in programming and tour events across branches there has been a significant increase in the total attendance at these events as shown in Figure 12. Specifically, between 2014 and 2015 attendance jumped from 21,550 to 66,663. The trends illustrated in Figures 11 and 12 suggest that the library branches are becoming important multi -use community spaces. 0 60000 -a C: cCi E 50000 2 40000 N U 30000 M 20000 10000 2011 2012 2013 2014 2015 Year Figure 12 44 Computer Usage Figure 13 plots patron computer and Internet usage across the Elgin County Library system. Usage of the Public Access Computer Stations has been trending slowly downwards for the past 5 years. This decreasing trend is offset by an increase in wireless internet usage which was expected given the cultural shift towards mobile computing. Despite the decreasing trend, usage of the Public Access Computer Stations is still relatively high, demonstrating that providing free access to public computers is a vital service the Elgin County Library provides for residents. Public Access Computer Station Logins ■ Wireless Login a3 C: 25000 0) 0 OC' 20000 as r 5000 2011 2012 2013 2014 2015 Year Figure 13 Catalogue Statistics Usage of the online catalogue (as measured by total pageviews in Figure 14) increased sharply from 2011 (83,591 pageviews) to 2012 (637,056 pageviews) and then remained relatively consistent over the next 2 years. However, the number of unique visitors to the online catalogue remained relatively constant over this same period (see Figure 14) suggesting that each user spent, on -average, more time online within the catalogue engaging in activities such as looking over new materials and placing holds. There was a significant dip in catalogue pageviews in 2015 (361,174 pageviews) which is attributed to the interruption in service caused by the temporary library catalogue which was in- place during the 6 -month transition period between the previous library software and the current system. 45 L. ces 5, 600000 w ci 500000 5 400000 0 Ca CO 300000 c a 0 200000 0 a� �a E 100000 z 0 L-- 2011 Holds Placed Total Catalogue Pageviews ■ Unique Catalogue Visits 2012 2013 2014 2015 Year Figure 14 The total number of holds placed on library items in 2015 was also affected by the software migration, as shown in Figure 15. A hold is when an individual requests a library material to be delivered to the library branch of their choice for the purpose of checking out the material as opposed to taking it directly from a shelf. It is expected that the number of holds for 2016 will increase to a level that is more consistent with previous years as patrons become more comfortable using the new library catalogue. --V fol1 2012 2013 2014 2015 Year Figure 15 46 Online Resources Figures 16 and 17 provide usage statistics for some of the most popular online resource databases Elgin County Library offers its' patrons. Ancestry Library Edition (Figure 16) is the most popular online resource database and is only accessible either in library branches or at the Elgin County Archives. This has proved to be a valuable resource and, given that it is available only in library branches, it is responsible for significant foot traffic through the library branches. Other popular online resource databases (Figure 17), such as Mango Languages and World Book Online, have also proved to be valuable community resources. Specifically, World Book Online has provided valuable help to school -aged children by assisting their research and providing learning opportunities. Mango Languages provides valuable opportunities for continued education and self -guided learning. As Council is aware, provincial funding to support on-line resources was eliminated in 2015, thereby requiring staff to make a number of difficult decisions regarding which resources to continue within the library's operating budget. Staff will continue to monitor usage of these resources relative to other products to ensure full value for the investment. 15000 10000 2011 2012 2013 Year Figure 16 47 2014 2015 M M 5, 500 as 450, au E 400 Cs au 350 — I ri j IFFU11=11 CONCLUSION: Electronic Resource Usage ... Mango Languages _.■.... World Book Online 2012 2013 2014 2415 Year Figure 17 This report summarizes key usage metrics for the Elgin County Library for the year 2015 within context of a five year period. As can be seen in the data, the migration to a new system software has impacted a number of metrics including item and title additions and deletions, hold placements, interlibrary loans and online catalogue usage. However, it is expected that the downward trends exhibited by the impacted metrics will reverse themselves in 2016 and beyond once patrons become familiar with the new library system software. Item circulation within the library branches remained relatively constant between 2011 and 2015 with notable exceptions arising from the Aylmer flooding and wherever branch renovations occur such as at Belmont. The nature of circulating items is slowly shifting away from a focus on physical items provided by the library, and is becoming an inclusive model featuring physical and online titles more equally. Foot traffic was consistent for most library branches over the examined 2 -year period, with the exception of Port Stanley which experienced a significant increase in library visitors in 2015. The number of programming events and tours hosted by the library branches doubled between 2014 and 2015. These additional programs were very successful as attendance at programming events tripled between 2014 and 2015. These trends highlight the library's shift towards using branches as multi -use community spaces which is being embraced by the community. While the number of active cardholders in the Elgin County Library system increased in 2015, the rate at which community members were registering for library cards exhibited a general decrease over the past 5 years. The Library is aiming to increase the rate of library card registration in 2016 by hosting library card campaigns across the County. Overall, despite the interruptions to library services by flooding, renovations and the migration to a new library system software, Elgin County Library continued to provide a valued service to the community throughout the 2015 year. RECOMMENDATIONS: THAT the report titled "2015 Library Usage and Statistics Report" from the Library Coordinator, dated February 22, 2016 be received and filed; and, THAT a copy of this report be submitted to all municipalities in the County of Elgin. All of which is Respectfully Submitted Laura Molnar Library Coordinator Brian Masschaele Director of Community and Cultural Services Approved for Submission Mark G. McDonald Chief Administrative Officer ry m urrn lef, I"I REPORT TO COUNTY COUNCIL FROM: Brian Masschaele, Director of Community and Cultural Services DATE: February 19, 2016 SUBJECT: Elgin County Museum Advisory Committee 2016 Membership INTRODUCTION: Membership on the Elgin County Museum Advisory Committee is established under By -Law No. 16-03. As Council is aware, this by-law was recently revised to include representation on behalf of the agricultural community in Elgin County. This report informs Council that such representation has now been obtained, subject to Council approval. DISCUSSION: Membership on the Elgin County Museum Advisory Committee is comprised of representatives as follows: • One member of Elgin County Council; • Two appointees from Elgin County Women's Institutes, one from East Elgin and one from West Elgin; • One appointee on behalf of the agricultural community in Elgin County; • One appointee, to be named by Elgin County Council, who is representative of, or employed by, another museum located with the County of Elgin and who will act as a liaison with County museums; • Two appointees, to be named by Elgin County Council, as "at large" members who shall be persons interested and knowledgeable about the affairs of the Museum; Membership is for a four-year term which is renewable and no member can serve in a specific executive capacity for more than 8 consecutive years. The member from Elgin County Council is appointed annually for a one-year term. Meetings take place on average four times per year and minutes are available for public inspection. Staff are pleased to inform Council that Mr. Charles Jenkins of the Township of Malahide is willing to serve in the capacity as agricultural representative for a four-year term. For Council's information, the following are the other current representatives on the Elgin County Museum Advisory Committee as previously approved by Council: • Ms. Helen VanBrenk, Chair (West Elgin Women's Institute member) • Mr. Perry Clutterbuck, Vice -Chair (member at -large) • Ms. Marie Nancarrow (member at -large) • Ms. Joan Mansell (East Elgin Women's Institute member) • Ms. Kim Teuscher (Gay Lea Dairy Heritage Museum, museum liaison member) • Councillor Sally Martyn — County Council representative 50 CONCLUSION: The members of the Elgin County Museum Advisory Committee play an important role in supporting the operations of the Museum and are to be thanked for their volunteer service. Adding agricultural representation beginning in 2016 will only strengthen the Museum's ability to carry out its mission and mandate. RECOMMENDATIONS: THAT Mr. Charles Jenkins of the Township of Malahide be appointed to the Elgin County Museum Advisory Committee on behalf of the agricultural community in Elgin County according to the terms of By -Law No. 16-03; and, THAT the report titled "Elgin County Museum Advisory Committee 2016 Membership" dated February 19, 2016 be received and filed. All of which is Respectfully Submitted Brian Masschaele Director of Community and Cultural Services 51 Approved for Submission Mark G. McDonald Chief Administrative Officer ON REPORT TO COUNTY COUNCIL FROM: Clayton Watters, Director of Engineering Services DATE: February 18, 2016 SUBJECT: Regional Rideshare Initiative Update INTRODUCTION: In 2015, the City of London made a request to the County of Elgin, and several other regional counties and cities, to participate in the Regional Rideshare Initiative, a multi - jurisdictional carpooling program. At its April 14, 2015 meeting, County Council agreed, in principle, to participate in the Regional Rideshare Initiative, subject to a thorough review and approval by the County Solicitor and Frank Cowan Company. DISCUSSION: The Regional Rideshare Initiative is designed to reduce automobile traffic in London and surrounding areas by connecting two or more individuals so that they share a ride from their residential area to an employment area. These connections would be made using online software and data would be stored in a cloud based portal. Benefits of this program include a reduction in greenhouse gas emissions, a decrease in travel expenses for involved parties, assistance to local employers with labour force attraction efforts, and a reduction in the wear and tear on County roads. Elgin County would be required to pay between $3,000 and $5,000 to participate in the first year and $2,500 and $4,000 in subsequent years. This cost would include a fee to use the Rideshare software, and costs to promote the program to the public. On April 14, 2015, County Council approved participation in this initiative subject to a review by the County Solicitor and County Insurer to ensure that the Subscription Agreement and Terms of Use met the needs of the County and that all risks had been considered. The Frank Cowan Company reviewed the materials and found that although Elgin would only be a facilitator of the program, and not a direct provider of the service, the County could be named in a claim. They recommended that if the County of Elgin were to enter into an agreement with the City of London to facilitate the Regional Rideshare Initiative, that a disclaimer be included on the website. The County Solicitor expressed several concerns with the Subscription Agreement. A primary concern was that the rideshare activity could be considered a commercial enterprise under the terms of an existing compulsory automobile insurance policy, and, as such, would likely undermine coverage for the passenger. A further significant concern related to the absence of equal contractual protections to Elgin County as were 52 afforded to the City of London. All concerns were communicated to the City of London but, despite subsequent exchanges and an offer by the County Solicitor to speak directly to a London legal representative, the County Solicitor reports that his concerns have not been substantively or adequately answered and, as such, remain outstanding. The County Solicitor more recently advises that at least one insurer carrying on business in the Province of Ontario is now cautioning that rideshare activities create a risk to proper insurance coverage, particularly for the passenger. It is the understanding of the County Solicitor that the insurer is suggesting the purchase of a specific rider to provide coverage while a passenger is in a rideshare arrangement. The last communication delivered to the City of London in respect of this initiative was dated September 8, 2015, and remains unanswered. CONCLUSION: Both the Frank Cowan Company and the County Solicitor have expressed concerns regarding Elgin County's participation in the Regional Rideshare Initiative. RECOMMENDATION: THAT the invitation for Elgin County to participate in the Regional Rideshare Program from the City of London be received and filed. All of which is Respectfully Submitted Approved for Submission Clayton Watters Mark G. McDonald Director of Engineering Services Chief Administrative Officer 53 m/1 N REPORT TO COUNTY COUNCIL FROM: Clayton Watters, Director of Engineering Services DATE: February 10, 2016 SUBJECT: Transfer of Creek Road to the Municipality of Bayham INTRODUCTION: The Municipality of Bayham is requesting the removal of a parcel of Creek Road from the County of Elgin highway system and to transfer ownership of such highway to the Municipality of Bayham pursuant to Section 52 (4) and (5) of the Municipal Act, 2001 S.O. 2001. DISCUSSION: The Municipality of Bayham is requesting the removal of parcel F-5 Section 54, being part of Block F, Plan 54 in the Township of Bayham, P.I.N. 35332-0255, known as Creek Road, set out as Part 1 on reference plan 11 R-9986 from the County highway system. This parcel of land lies north of and adjoins the Creek Road (Attachment "A"). The Municipality of Bayham wishes to establish this parcel of land as part of its open public highwasystem. The County of Elgin is in agreement to this transfer. On December 17 ", 2015, the Municipality of Bayham passed by-law 2015-126, "a by-law to assume and establish lands in the Municipality of Bayham as part of the open public highway system (Creek Road)". Additionally, there is currently recorded on P.I.N. 35332-0255, an Oil & Gas Lease registered on January 14, 1927 as Instrument Number LT 232 in favour of The Medina Natural Gas Company Limited. The County of Elgin has not, during its ownership of the subject lands, received any payments pursuant to the said lease. It is recommended that this lease be terminated prior to the transfer of land to the Municipality. CONCLUSION: The Municipality of Bayham is requesting the removal of a parcel of Creek Road from the County of Elgin's highway system and to transfer this ownership to the Municipality in order to establish this parcel as part of its open public highway system, pursuant to Section 52 (4) and (5) of the Municipal Act, 2001 S.O. 2001. Prior to this transfer, it is recommended that the Oil & Gas lease with The Medina Natural Gas Company be terminated. RECOMMENDATIONS: THAT the County of Elgin remove a parcel of Creek Road (parcel F-5 Section 54, being part of Block F, Plan 54 in the Township of Bayham, P.I.N. 35332-0255, known as Creek Road, set out as Part 1 on reference plan 11 R-9986) from the County's highway system; and, 54 THAT the ownership of Creek Road be transferred to the Municipality of Bayham; and, THAT the Oil & Gas lease registered with The Medina Natural Gas Company Limited be terminated prior to the transfer of Creek Road to the Municipality of Bayham. All of which is Respectfully Submitted Approved for Submission Clayton Watters Mark G. McDonald Director of Engineering Services Chief Administrative Officer 55 ATTACHMENT "A" k, w r, tl p c 0167 � lv . +t''✓ �:ry° (1139 ta, ° ''" . nw f -� zai as 197i4042 n � 118'M7436 0907, o sb Ca v gC x 2 l7 �., M dv, z 0257' > c a sr �'^ .... 1186158 0175 1IR6159 G7 x acs r" .m 0003 x � q f) L b p 9'7h92591 0131 0150 �r ' ilt�r'1iv6AS 0932 110291 0153 Lh50li&72 0558 -0434 0154 0438 Oq3$ WV 1 02 05 1189627 0432.798'480'5 ' g2vcd'O 0293 7,90J:uW f� t, w esu 0421 11R6G64 a ti { 0804 o _.. 97f14738 007E ,. o 0382: =0444:::.%.- .0.5959.._._ -.1--,� '�' ca ami OL50 - 11iz 9a 2i'. 0356 0373 , 1IR8495 0397 ' + 0708 991i4sN3M _. .. 1'/ ITR948,} aar.rsaa n�d7 / ta, 56 ° ''" nw F,.� 8 -� zai as Ca 2 l7 �., M Q > c a sr 'm o ci r G7 .m x � q f) L b p 56 m/1 N REPORT TO COUNTY COUNCIL FROM: Clayton Watters, Director of Engineering Services DATE: February 19, 2016 SUBJECT: No Parking By -Law Amendment —Sunset Road at Warren Street INTRODUCTION: The County of Elgin has received a concern regarding sight line restrictions and potentially unsafe conditions at the intersection of Sunset Road (County Road #4) and Warren Street (County Road #21) in Port Stanley. Staff has reviewed the area and recommends the installation of no parking signs north of the intersection to eliminate the hazard. DISCUSSION: Staff received a concern from the Port Stanley Community Policing Committee regarding parking of vehicles north of the intersection of Warren Street on Sunset Road. The Ontario Provincial Police (OPP) have expressed concerns to the Committee regarding vehicles parked along the shoulders in this vicinity that block a path for emergency vehicles to gain entry into the village during the summer months. They state this is hazardous for all emergency vehicles and for cyclists. Council will note that the road shoulders along Sunset Road are designated as cycling lanes. Staff has reviewed the area and have confirmed that vehicles parked on Sunset Road, north of Warren Street, obscure sight lines necessary for drivers who are attempting to enter Sunset Road from Warren Street. In order to maintain adequate sight distance for vehicular movements at the intersection, the no parking zone on Sunset Road should be extended north of Warren Street for a distance of 105 metres. The County will supply the materials and requests that the Municipality of Central Elgin install the no parking signs. The Municipality of Central Elgin through Council resolution, has stated they have no objection to installing a "no parking" zone in this area. CONCLUSION: Staff reviewed the area on Sunset Road and Warren Street in Port Stanley and found a potentially unsafe condition exists when vehicles park along Sunset Road, north of Warren Street. Staff therefore recommends that the No Parking By -Law (By -Law 15-12) be amended to include this area. RECOMMENDATIONS: THAT the No Parking By -Law (By -Law No. 15-12) be amended to include a section of Sunset Road from the north property limits of Warren Street, northerly for 105 metres; and, 57 THAT the Municipality of Central Elgin be requested to install the signs supplied by the County; and, THAT the OPP be notified of the establishment of this no parking zone. All of which is Respectfully Submitted Approved for Submission Clayton Watters Mark G. McDonald Director of Engineering Services Chief Administrative Officer W m/1 N REPORT TO COUNTY COUNCIL FROM: Peter Dutchak, Deputy Director of Engineering Services DATE: February 11, 2016 SUBJECT: OCIF Intake #2 — Miller Road Reconstruction INTRODUCTION: The County of Elgin and the Municipality of Dutton/Dunwich applied to the Province of Ontario through the Ontario Community Infrastructure Fund (OCIF) Intake #2 for a joint project to reconstruct Miller Road in the Village of Dutton. On February 5, 2016 the province informed both parties that the project was approved for funding, see attachment. A Contribution Agreement must be entered into with the Province. Additionally, a Partnership Agreement (between the County and Dutton/Dunwich) must be signed by both parties in order to receive funding. This report requests approval to enter into the required agreements before March 10, 2016. Copies of the agreements are available in the Engineering Services Department. DISCUSSION: The County of Elgin in partnership with the Municipality of Dutton/Dunwich submitted an Expression of Interest as a joint submission to OCIF Intake #2 to reconstruct Miller Road in Dutton. The project scope includes replacement of the road, curb and storm sewers (County's jurisdiction) as well as the potable water, sanitary infrastructure and sidewalks (Dutton/Dunwich's jurisdiction). The total project cost is estimated at $2.6 million of which the Province of Ontario has approved to fund up to 90%, or $2.35 million. The County's portion of the total project cost is approximately $2 million of which 90% ($1.8 million) has been approved for funding by the Province. OCIF Intake #2 received 364 Expressions of Interest (EOI) from Ontario municipalities. 106 of the EOls were invited to submit complete applications, and 59 applications were approved for funding, totalling $79 million. CONCLUSION: The County of Elgin and the Municipality of Dutton/Dunwich have been notified by the Province of Ontario that the joint partnership application submitted for the reconstruction of Miller Road under the OCIF Intake #2 Program has been successful to receive 90% funding, up to $2,353,314. A contribution agreement must be executed between the County of Elgin and the Province of Ontario. Additionally, a partnership agreement must be executed between the County of Elgin and the Municipality of Dutton/Dunwich in order to receive funding. 59 RECOMMENDATIONS: THAT the Warden and Chief Administrative Officer be authorized and directed to enter into a Contribution Agreement with the Province of Ontario to receive funding through the Ontario Community Infrastructure Fund (OCIF) Application Based Component, Intake Two for the Reconstruction of Miller Road; and, THAT the Warden and Chief Administrative Officer be authorized and directed to enter into the Ontario Community Infrastructure Fund (OCIF) — Application Based Component Intake Two, Partnership Agreement with the Municipality of Dutton/Dunwich; and, THAT the Warden on behalf of Council issue a letter of appreciation to the Minister of the Ministry of Agriculture Food and Rural Affairs. All of which is Respectfully Submitted Approved for Submission Peter Dutchak Mark G. McDonald Deputy Director of Engineering Services Chief Administrative Officer .E REPORT TO COUNTY COUNCIL FROM: Peter Dutchak, Deputy Director of Engineering Services Mike Hoogstra, Purchasing Coordinator DATE: February 18, 2016 SUBJECT: Award of Tender for Bradley Creek Culvert Replacement on John Street South in Aylmer (Contract No. 6290-14-02B) INTRODUCTION: As part of the approved 2015 Capital Budget, a tender was advertised and issued as per the County's Procurement Policy for the replacement of the Bradley Creek Culvert on John Street South (County Road 73) in Aylmer. This project was previously tendered in June 2015 but resulted in only one bid being received. Staff recommended that the bid not be accepted and that the project be re -tendered for construction in 2016. DISCUSSION: The tender was re -issued on January 19, 2016 and it closed on February 9, 2016. A total of twenty-one (21) general contractors downloaded documents from the County's Bidding Tender site for this project. Nine (9) contractors submitted bids for this tender; bids were received as follows: Company Bid Price (exclusive of taxes) Gary D. Robinson Contracting Ltd. $464,950.00 Murray Mills Excavating & Trucking (Sarnia) Ltd. $540,822.00 Fidelity Engineering and Construction Inc. $589,942.80* Titanium Contracting Inc. $598,993.50 Birnam Excavating Ltd. $614,233.68 Sierra Infrastructure Inc. $640,537.50* SLR Contracting Group Inc. $702,900.00 Blue -Con Construction $758,000.00 East Elgin Concrete Forming Ltd. $810,667.50 * corrected amount Gary D. Robinson Contracting Ltd. submitted the lowest compliant bid for the project. The total price for the supply of all labour, equipment and materials for the Bradley Creek Culvert Replacement is $464,950.00, exclusive of HST. The lowest bid is within budget estimates. CONCLUSION: Staff are pleased with the results of the re -tendered project and the recommended Contractor has completed many projects for the County in the past. Work on this project is expected to begin in July with completion scheduled for the end of September. 61 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. RECOMMENDATIONS: THAT Gary D. Robinson Contracting Ltd. be selected for the Bradley Creek Culvert Replacement on John Street South in Aylmer (Contract No. 6290-14-02B) at a total price of $464,950.00 exclusive of H.S.T; and, THAT the Warden and Chief Administrative Officer be authorized to sign the contract. All of which is Respectfully Submitted Peter Dutchak Deputy Director of Engineering Services Mike Hoogstra Purchasing Coordinator Clayton Watters Director of Engineering Services W Approved for Submission Mark G. McDonald Chief Administrative Officer r�y m urrn lef, I"I REPORT TO COUNTY COUNCIL FROM: Mark G. McDonald, Chief Administrative Officer DATE: February 19, 2016 SUBJECT: Alternate Deputy Clerk and Deputy Treasurer INTRODUCTION: Section 228 (2) of the Municipal Act, 2001, S.O., c.25, as amended, enables a municipality to appoint Deputy Clerks and Section 286 (2) of the same Act permits municipalities to appoint Deputy Treasurers. Currently the County Treasurer is designated as Deputy Clerk and the Chief Administrative Officer is Deputy Treasurer through appointing By-law 09-09 and 09-10 respectfully. As council is aware, some official council business cannot be conducted without a statutory officer being present and certain functions cannot be completed without the required signature of a statutory officer. This report recommends that an alternate Deputy Clerk and Deputy Treasurer be appointed and available in the rare circumstance where neither the Clerk or Treasurer is available (sickness, vacation etc.). DISCUSSION: Business continuity is vital to the county corporation. Having only one "backup" position available for statutory officer positions could affect the business of the corporation by causing unnecessary delays. Therefore, it is prudent to appoint alternate positions to fill these statutory requirements when needed. Neither of these appointments would affect the salary of the incumbent as the appointments would be utilized only when the primary and secondary appointees were unavailable at the same time. The Solicitor position is often combined with the Municipal Clerk's role, therefore that position is being recommended as the alternate Deputy Clerk. Likewise the Senior Financial Analyst position represents a logical choice for alternate Deputy Treasurer. CONCLUSION: To provide "bench strength" and depth in the organizational structure it is recommended that an alternate Deputy Clerk and Deputy Treasurer be identified and appointed. Without these appointments, the Corporation could be left without the appropriate statutory officials to carry on business. RECOMMENDATIONS: THAT Mr. Stephen Gibson, County Solicitor, be also appointed as Deputy Clerk (alternate) and Mrs. Jennifer Ford, Senior Financial Analyst be appointed as Deputy Treasurer (alternate); and, 63 THAT the necessary by-law be prepared. All of which is Respectfully Submitted Mark G. McDonald Chief Administrative Officer MI „urrr m/1 N REPORT TO COUNTY COUNCIL FROM: Steve Evans, Manager of Planning DATE: February 17, 2016 SUBJECT: Draft Approval for a Vacant Land Condominium Part of Lots 1 and 2, Range 1 South of Edgeware Road Part of Plan 11 R-8643 Geographic Township of Yarmouth Municipality of Central Elgin File No.: 34CD-CE1401 Owner: Prespa Construction Ltd., Jacklin Farm Phase 3 Condominium INTRODUCTION: This report will provide County Council with information required in order to consider granting draft plan approval to the above noted plan of condominium. In accordance with Section 51 of the Planning Act, the Council of the County of Elgin, the "Approval Authority,” is required to make a decision which gives or refuses to give approval to a draft plan of condominium. DISCUSSION: The lands that are the subject of this application for draft plan approval are located in Lynhurst. (see attached plan and location map) The owner is requesting approval of a "Plan of Condominium" on which is proposed twenty-eight (28) single detached residential dwellings. Adjacent land uses include a natural ravine and residential dwellings to the north, undeveloped residential lands to the east, Hydro One corridor to the south and a natural ravine to the west. This application was accepted as "complete" on January 22, 2015 by the County of Elgin. The developer submitted documents to support the proposed subdivision including a Planning Justification Report, Geotechnical Engineering Report, Environmental Impact Study, Servicing Report and an Access Assessment report. A statutory public meeting was held by the Municipality on March 16, 2015 and a number of concerns were raised by neighbours, about increases in traffic on adjacent residential streets and the need for an additional access for emergency purposes. Comments were received from various agencies including Kettle Creek Conservation Authority, City of St. Thomas, Ministry of Transportation, Canada Post and others. As part of the County's consultation process the Municipality of Central Elgin provided input on the concerns raised at the public meeting. As a result of the traffic concerns the developer was requested to carry out a peer review of the original "Access Assessment" prepared by F.R. Berry & Associates. The review was prepared by CJDL Consulting Engineers and submitted on June 11, 2015. The review provided an analysis for a secondary access for emergency purposes and recommended a route via Turvey Park. 65 The developer has agreed to provide an emergency access as recommended in the CJDL Report which would allow access for emergency vehicles in the event that McBain Line was blocked. The proposed plan of condominium is located in a fully serviced area of Central Elgin and the land is designated "Residential" in the Central Elgin Official Plan. The plan is consistent with the Provincial Policy Statement, complies with the County and Central Elgin Official Plans and the lands are zoned appropriately in the Township of Yarmouth Zoning By-law 1998. CONCLUSION: The Manager of Planning has reviewed File No. 34CD-CE1401 and has prepared conditions for draft approval which are attached for Council's review. These conditions have been reviewed by the Municipality of Central Elgin and by the applicant and no changes have been requested. Based on the above, the Manager of Planning is satisfied that this plan of condominium has had regard to subdivision criteria as set out in Section 51 (24) of the Planning Act and that the conditions, as attached, are reasonable. If County Council approves this draft plan of condominium, the owner will be responsible for fulfilling the conditions before final approval can be given. RECOMMENDATIONS: THAT the Council of the Corporation of the County of Elgin grants draft plan approval to Prespa Construction Ltd. Draft Plan of Vacant Land Condominium (Jacklin Farm Phase 3) in the Municipality of Central Elgin (Lynhurst) File No. 34CD-CE1401; and, THAT staff be directed to provide notice of this decision subject to the conditions for final approval in accordance with the Planning Act. All of which is Respectfully Submitted Approved for Submission Steve Evans Mark G. McDonald Manager of Planning Chief Administrative Officer Applicant: Jacklin Farm Phase 3 Date of Decision: , 2015 Prespa Construction Ltd. Date of Notice: , 2015 File No.: 34CD-CE1401 Last Date of Appeal: , 2015 Township: Municipality of Central Elgin Lapsing Date: , 2018 Subject Lands: Part Lots 1 and 2, Range 1 South of Edgeware Road Part of Plan 11 R-8643 Geographic Township of Yarmouth Municipality of Central Elgin NOTICE OF DECISION On Application for Approval of Draft Plan of Condominium Section 51 of the Planning Act Approval of Draft Plan of Condominium in respect of the subject lands noted above was given by the County of Elgin on . A copy of the conditions for final plan approval is attached. When and How to File an Appeal Notice to appeal the decision to the Ontario Municipal Board must be filed with the County of Elgin no later than 20 days from the date of this notice as shown above as the last date of appeal. The notice of appeal should be sent to the attention of the Manager of Planning, at the address shown below and it must, (1) set out the reasons for the appeal, and (2) be accompanied by the fee prescribed under the Ontario Municipal Board Act in the amount of $125.00, payable by certified cheque to the Minister of Finance, Province of Ontario. Who Can File an Appeal Only individuals, corporations or public bodies may appeal the decision in respect of a proposed plan of subdivision / condominium to the Ontario Municipal Board. An appeal may not be filed by an unincorporated association or group. However, a notice of appeal may be filed in the name of an individual who is a member of the association or group. Right of Applicant or Public Body to Appeal Conditions The applicant or any public body may, at any time before the final plan of subdivision / condominium is approved, appeal any of the conditions imposed by the County of Elgin by filing with the Manager of Planning a notice of appeal. 67 How to receive Notice of Changed Conditions The conditions of an approval of draft plan of subdivision / condominium may be changed at any time before the final approval is given. You will be entitled to receive notice of any changes to the conditions of approval of draft plan of subdivision / condominium if you have either, (1) made a written request to be notified of the decision, or (2) made a written request to be notified of changes to the conditions of approval of the draft plan of subdivision / condominium. Other Related Applications: Zoning By -Law Amendment 1889 Getting Additional Information Additional Information about the application is available for public inspection during regular office hours at the County of Elgin at the address noted below. Mailing address for Filing a Notice of Appeal County of Elgin 450 Sunset Drive, 3rd Floor St. Thomas, ON N5R 5V1 Attention: Manager of Planning Telephone: (519) 631-1460 Fax: (519) 633-7661 Email: sevans _el in.ca Applicant: Jacklin Farm Phase 3 Date of Decision: , 2015 Prespa Construction Ltd. Date of Notice: , 2015 File No.: 34CD-CE1401 Last Date of Appeal: , 2015 Township: Municipality of Central Elgin Lapsing Date: , 2018 Subject Lands: Part Lots 1 and 2, Range 1 South of Edgeware Road Part of Plan 11 R-8643 Geographic Township of Yarmouth Municipality of Central Elgin The conditions to final plan of approval for registration of this Condominium as provided by the County of Elgin are as follows: No. Conditions That this approval shall apply to the draft plan of condominium, prepared by CJDL Consulting Engineering and certified by Kim Husted OLS, dated December 11, 2014, showing a total of 28 units for residential detached dwellings and a common element area containing a paved roadway, visitor parking and landscaped areas. The Plan is located within the Municipality of Central Elgin, and comprises Part of Lots 1 and 2, Range 1 South of Edgeware Road, Part of Plan 11 R-8643, Geographic Township of Yarmouth, Municipality of Central Elgin, County of Elgin. 2. That the owner enters into a condominium agreement, pursuant to the authority of Section 51 (26) of the Planning Act R.S.O 1990, as amended, with the Municipality of Central Elgin (Municipality) wherein the owner agrees to satisfy all the requirements, financial and otherwise, of the Municipality respecting the conditions of approval set out herein, and the laying out and development of the site, the installation of facilities and services including roads, sanitary sewerage collection system, water distribution system, utilities, storm water management facilities and landscaping required for the development of the lands within the Plan. 3. That the agreement between the owner and the municipality be registered against the lands to which it applies once the declaration and description has been registered. 4. That the street shall be named and new homes addressed to the satisfaction of the Municipality. 5. That the owner shall provide easements as may be required for utility, servicing, or drainage purposes in a form satisfactory to the Municipality or utility. 6. That the owner convey up to 5% of the land included in the plan to the municipality for park or other public recreation purposes. Alternatively, the Municipality may require cash -in -lieu of all or a portion of the conveyance. 7. That the Agreement between the Owner and Municipality shall contain provisions requiring: a) The owner to include within the declaration, a statement informing the persons who first purchase a unit following draft plan approval and prior to registration, of all the approved development charges, including development charges for school purposes, relating to any such unit within the draft plan of condominium pursuant to Section 59(4) of the Development Charges Act, 1997 Applicant: Jacklin Farm Phase 3 Date of Decision: , 2015 Prespa Construction Ltd. Date of Notice: , 2015 File No.: 34CD-CE1401 Last Date of Appeal: , 2015 Township: Municipality of Central Elgin Lapsing Date: , 2018 Subject Lands: Part Lots 1 and 2, Range 1 South of Edgeware Road Part of Plan 11 R-8643 Geographic Township of Yarmouth Municipality of Central Elgin b) All services, which in the opinion of the Municipality are necessary for the development of the lands within the Plan, such services being hereinafter called the "necessary services" shall be in place before development begins. C) Notwithstanding b), development may begin before all necessary services are in place if the Municipality is satisfied that adequate arrangements have been made to ensure that the necessary services shall be provided in a timely manner as development proceeds. Adequate arrangements shall include the passing of an area -specific development charge by-law pursuant to Section 2 of the Development Charges Act, 1997, and the entering into of a front -ending agreement under section 44 of the Development Charges Act, 1997, which by-law and agreement relate to the necessary services. 8. That prior to final approval, the Approval Authority is to be advised by the Municipality that this proposed draft plan of condominium conforms to the Zoning By -Law as amended and the approved site plan. 9. That prior to final approval the Municipality shall confirm that there is uncommitted reserve sewage and water treatment capacity to service the development and that the proposed arrangements for storm water management are acceptable and can be assumed by the Municipality 10. That the Owner provide a storm water management report satisfactory to the Municipality and the condominium agreement between the Owner and the Municipality contain provisions regarding the development, implementation, installation and maintenance of the storm water management facilities. 11. That the Owner is required to prepare an erosion and sediment control plan to the satisfaction of the Municpality and the Kettle Creek Conservation Authority prior to commencement of any development including grading and /or site alteration works upon the subject lands. 12. That the Owner shall be responsible for implementing and maintaining sediment and erosion controls on the subject lands until such time as the Municipality assumes the roads and associated services. 13. That the Owner shall adhere to the recommendations within the Geotechnical Engineering Report entitled "Jacklin Farm Subdivision, Phases 2 &3 Part Lot 1&2 Range 1, Yarmouth Township, the Municipality of central Elgin, Ontario" prepared by LVM dated June 24, 2014 (Ref No.: 161 -P -0005398 -01 -100 -GE -R-0001-00) 14. Prior to final approval and the registration of the declaration and description the owner shall ensure that the declaration being submitted for registration contains a statement mentioning the conditions of this draft approval. A copy of the draft declaration shall be provided to the Municipality for review prior to clearance of the final plan by the Municipality. Applicant: Jacklin Farm Phase 3 Date of Decision: , 2015 Prespa Construction Ltd. Date of Notice: , 2015 File No.: 34CD-CE1401 Last Date of Appeal: , 2015 Township: Municipality of Central Elgin Lapsing Date: , 2018 Subject Lands: Part Lots 1 and 2, Range 1 South of Edgeware Road Part of Plan 11 R-8643 Geographic Township of Yarmouth Municipality of Central Elgin 15. That the owner is advised to contact Bell Canada, prior to commencing any work within the Plan, to confirm that sufficient wire line communication/telecommunication infrastructure is currently available within the proposed development to provide communication/ telecommunication service to the proposed development. In the event that such infrastructure is not available, the developer may be required to pay for the connection to and/or extension of the existing communication/telecommunication infrastructure. If the developer elects not to pay for such connection to and/or extension of the existing communication/telecommunication infrastructure, the developer shall be required to demonstrate to the municipality that sufficient alternative communication/telecommunication facilities are available within the proposed development to enable, at a minimum, the effective delivery of communication/telecommunication services for emergency management services (i.e., 911 Emergency Services). 16. That prior to final approval the Owner shall ensure that the requirements of Canada Post as set out below are satisfied. a) The owner shall i include in all offers of purchase and sale, a statement that advises the prospective purchaser that mail will be delivered via a community mail box; ii note the locations of the community mail box within the development; and iii notify affected homeowners of any established easements granted to Canada Post to permit access to the community mail box. b) The owner further agrees to: i consult with Canada Post to determine suitable permanent locations for the community mail box, which locations shall be indicated by the developer on the appropriate servicing plans. ii prior to offering any units for sale, display a map on a wall of the sales office in a place readily accessible to potential homeowners that indicates the location of the community mail box within the development, as approved by Canada Post. iii provide a suitable and safe temporary site for a community mail box until curbs, sidewalks and final grading are completed at the permanent community mail box location iv provide Canada Post with the excavation date for the first foundation/first phase as well as the date development work is scheduled to begin; v provide the expected installation date for the community mail box pad; and vi provide the following for the community mail box and to include these requirements on the appropriate servicing plans: • Any required walkway across the boulevard, per municipal standards; and, • Any required curb depressions for wheelchair access, with an opening of at least two metres (consult with Canada Post for detailed specifications). 70 Applicant: Jacklin Farm Phase 3 Date of Decision: , 2015 Prespa Construction Ltd. Date of Notice: , 2015 File No.: 34CD-CE1401 Last Date of Appeal: , 2015 Township: Municipality of Central Elgin Lapsing Date: , 2018 Subject Lands: Part Lots 1 and 2, Range 1 South of Edgeware Road Part of Plan 11 R-8643 Geographic Township of Yarmouth Municipality of Central Elgin A community mailbox concrete base pad per Canada Post specifications 17. That the Agreement between the Owner and the Municipality shall include a clause that the Owner agrees to inform all Purchasers of residential units by including a condition in all Purchase Agreements stating that the construction of additional public school accommodation is dependent upon funding approval from the Ontario Ministry of Education, therefore the subject community may be designated as a "Holding Zone" by the Thames Valley District School Board and pupils may be assigned to existing schools as deemed necessary by the Board. 18. That prior to final approval, arrangements shall be made to the satisfaction of the Municipality for the relocation of any utilities that may be required as a result of the development of the subject lands, such relocation shall be undertaken at the expense of the Owner. 19. That prior to final approval, the County of Elgin is to be advised in writing by the Municipality how conditions 1 through 10, 13, 14, 15, 17, and 18 have been satisfied. 20. That prior to final approval the County of Elgin is to be advised in writing by Canada Post how condition 16 has been satisfied. 21. That prior to final approval the County of Elgin is to be advised by Kettle Creek Conservation Authority how conditions 11, 12 and 13 have been satisfied. NOTES TO DRAFT APPROVAL It is the applicant's responsibility to fulfill the conditions of draft approval. 2. It is suggested that the applicant be aware of: a) subsection 144 (1) of The Land Titles Act, which requires all new plans be registered in a land titles system; b) subsection 144 (2) - allows certain exceptions. 3. Inauguration, or extension of a piped water supply, a communal sewage system or a storm water management system, is subject to the approval of the Ministry of Environment under Section 52 and Section 53 of the Ontario Water Resources Act. 4. The Ministry of Environment must be advised immediately should waste materials or other contaminants be discovered during the development of this plan of condominium. 5. It is the applicant's responsibility to obtain the necessary permits from the Kettle Creek Conservation Authority (KCCA) in accordance with Ontario Regulation 181/06 made 71 Applicant: Jacklin Farm Phase 3 Date of Decision: , 2015 Prespa Construction Ltd. Date of Notice: , 2015 File No.: 34CD-CE1401 Last Date of Appeal: , 2015 Township: Municipality of Central Elgin Lapsing Date: , 2018 Subject Lands: Part Lots 1 and 2, Range 1 South of Edgeware Road Part of Plan 11 R-8643 Geographic Township of Yarmouth Municipality of Central Elgin pursuant to Section 28 of the Conservation Authorities Act. Permits shall be obtained prior to any development and/or alterations upon proposed units 1 to 14 inclusive and any alterations to the Lynhurst Acres SWM pond. In addition the applicant is responsible for implementing, maintaining and notifying (KCCA) in writing, of all sediment and erosion controls and maintenance, on the subject lands. 6. The transmission lines abutting this subdivision operate at 500,000, 230,000 or 115,000 volts. Section 188 — Proximity — of the Regulations for Construction Projects in the Occupational Health and Safety Act, require that no object be brought closer than 6 metres (20 feet) to an energized 500 kV conductor. The distance for 230 kV conductors is 4.5 metres (15 feet), and for 115 kV conductors it is 3 metres (10 feet). It is the proponent's responsibility to be aware, and to make all personnel on site aware, that all equipment and personnel must come no closer than the distance specified in the Act. They should also be aware that the conductors can raise and lower without warning, depending on the electrical demand placed on the line. 7. A copy of the condominium agreement and the declaration must be provided to the County of Elgin (Manager of Planning) prior to final plan approval. 8. If the agency's condition concerns a condition in the condominium agreement, a copy of the agreement should be sent to them. This will expedite clearance of the final plan. 9. Clearance is required from the following: Donald Leitch, CAO Clerk Municipality of Central; Elgin 450 Sunset Drive, St. Thomas ON N5R 5V1 Delivery Services Officer Delivery Planning Canada Post Corporation 955 Highbury Ave. London, ON N5Y 1A3 Mr. Joe Gordon, Director of Operations Kettle Creek Conservation Authority 44015 Ferguson Line St. Thomas, ON N5P 3T3 10. All measurements on condominium final plans must be presented in metric units. 11. The final plan must be submitted digitally in AutoCAD (DWG) and Portable Document 72 Applicant: Jacklin Farm Phase 3 Date of Decision: , 2015 Prespa Construction Ltd. Date of Notice: , 2015 File No.: 34CD-CE1401 Last Date of Appeal: , 2015 Township: Municipality of Central Elgin Lapsing Date: , 2018 Subject Lands: Part Lots 1 and 2, Range 1 South of Edgeware Road Part of Plan 11 R-8643 Geographic Township of Yarmouth Municipality of Central Elgin Format (PDF) with the appropriate citation from the Planning Act used. The AutoCAD (DWG) file must be consistent with the following standards: Georeferenced to the NAD83 UTM Zone 17N coordinate system. All classes of features must be separated into different layers. Each layer should be given a descriptive name so that the class of feature it contains is recognizable. 12. The final plan approved by the County of Elgin must include the following paragraph on all copies (3 mylars and 4 paper) for signature purposes: "Approval Authority Certificate Parts & approved and Part exempted under Section 9 of the Condominium Act and Section 51 of the Planning Act, on this day of 20 Manager of Planning" 13. The approval of this draft plan of condominium File No. 34CD-CE1401 will lapse on pursuant to subsection 51 (32) of the Planning act, as amended. It is the responsibility of the owner to request an extension of the draft approval if one is needed. A request for extension should be made at least 60 days before the approval lapses since no extension can be given after the lapsing date. The request should include the reasons why an extension is needed and a resolution in support of the extension from the council of the Municipality. 14. The final plan approved by the County of Elgin must be registered within 30 days or the County may withdraw its approval under Subsection 51(59) of the Planning Act. 73 0 62.5 125 250 375 500 4.1) cr%r% Legend Condo Lots Jacklin Court Parcels Condo Plan Overlay Municipality df Central Elgin Projection: NAD 83 UTM Zone 17. Date: February 18, 2016 DISCLAIMER: This drawing is neither a legally recorded map nor a survey and is not intended to be used as one. Elgin ti "Kw ° Up REPORT TO COUNTY COUNCIL �YG;�¢I"p551 L 15bL fKUYK FROM: Steve Evans, Manager of Planning DATE: February 18, 2016 SUBJECT: Review of Environmental Impact Studies (EIS) INTRODUCTION: In July 2014 the Manager of Planning brought forward a report to County Council concerning the need for Environmental Impact Study reviews (a copy of the report is attached). County Council authorized and directed staff to carry out the following: 1. THAT Elgin County Council Authorize and direct staff to prepare a request for proposal (Option 1) for the provision of Environmental Impact Study (EIS) reviews; and, 2. THAT with a view to the longer term, County staff convene a meeting of Elgin's four conservation authorities to determine interest in developing a Memorandum of Understanding for provision of EIS study reviews involving Elgin County and its municipal partners and report back to council. This report will provide County Council with information about the options that are listed above and the current status of Council's direction to staff. BACKGROUND: Option 1 has been carried out by staff, beginning with a request for Expressions of Interest (EOI) and subsequently the preparation of an RFP that was issued on January 12, 2016.and closed on January 27, 2016. The RFP was designed to establish a roster listing of firms that are qualified to undertake the work. Selection to the roster of the most qualified firms does not guarantee any future work; however the County would use its best efforts to present work on a rotational basis. Elgin's four conservation authorities were circulated in the RFP process but did not submit any proposal(s). Their reasoning for not submitting a proposal was based on a lack of appropriate in-house expertise required to carry out a defensible EIS peer review. Option 2 will therefore not be pursued as a result of the above information. While Elgin County has taken the initiative to issue an RFP and establish a roster process for qualified firms; the cost for peer reviews will be borne by the land owner on whose property new development is being proposed. Where development proposals may impose adverse effects on natural heritage features such as woodlands, wetlands and wildlife habitat an EIS is required. The province through its Provincial Policy Statement and Natural Heritage Reference Manual places the onus for 75 such environmental protection on upper and lower tier municipalities and requires that new development shall have no negative impacts on the natural features or their ecological functions. Placing a condition for an EIS on a development application has become a general practice for municipalities. Delays in the approval of new developments have been occurring in Elgin due, in part to the lack of an impartial third party review. Environmental Impact Studies are becoming more complex as a result of new legislation such as the Endangered Species Act, the Environmental Assessment Act and the Clean Water Act. CONCLUSION: Staff proceeded with an RFP process which resulted in eleven (11) firms submitting proposals to provide peer review services for a three year term with possible extensions for two additional years. The submissions were evaluated by an evaluation committee comprising the Director of Engineering Services, Manager of Planning and Purchasing Coordinator, on February 16, 2016. Three (3) firms were selected to be placed on the County's roster as follows: • North-South Environmental • Aboud and Associates • Dougan and Associates RECOMMENDATIONS: THAT Elgin County Council authorize and direct staff to advise the three firms of their selection to the roster through the RFP process; and, THAT staff use its best efforts to present EIS peer review assignments on a rotational basis. All of which is Respectfully Submitted Approved for Submission Steve Evans Mark G. McDonald Manager of Planning Chief Administrative Officer 76 REPORT TO COUNTY COUNCIL FROM: Steve Evans, Manager of Planning DATE: July 9, 2014 SUBJECT: Review of Environmental Impact Studies (EIS) This report will provide County Council with information about the need carry out Environmental Impact Studies (EIS) when new development is being proposed. Development means the creation of a new lot, a change in land use, or the construction of buildings and structures, requiring approval under the Planning Act. Recently the County received a request from the Township of Southwold to investigate the possibility of a cooperative effort to secure a service agreement with local conservation authorities or private environmental consultants to provide an appropriate level of review when an EIS is submitted as part of a Planning Act application The Township of Southwold has experienced lengthy delays for new development applications that require an EIS as the Ministry of Natural Resources (MNR) will only provide input on provincially significant natural heritage and endangered species matters. Where local or regionally significant features are encountered, the review usually rests with the local conservation authority (where service agreements are in place) or by a third party which could be a private environmental consultant. -j_[432cc] ;Z9lllirl� l Attached is correspondence from the Township of Southwold, Kettle Creek Conservation Authority, an example of a scoped environmental impact study by Lynn Valley Consultants and appendix 1 to the Township of Southwold Official Plan which provides the information required for an Environmental Impact Study. As indicated in the attached material, the matter of service agreements with the KCCA has been ongoing for the past 5 years. The Provincial Policy Statement places a high priority on Natural Heritage and requires all official plans to include policies that protect the environment. Where development proposals may impose adverse effects on natural heritage features such as woodlands, wetlands and wildlife habitat an EIS is required. The province through its Provincial Policy Statement (PPS) and Natural Heritage Reference Manual places the onus for such environmental protection on upper and lower tier municipalities and requires that new development shall have no negative impacts on the natural features or their ecological functions. This has resulted in the need for municipalities to place conditions on development proposals requiring Environmental Impact Studies or ("Scoped Environmental Impact Studies/ Issues Scoping Report") that will ensure that such development is consistent with the PPS and is in conformity with local and/or upper tier official plans. Placing a condition for an EIS on a development 156 77 application has become a general practice for municipalities; however the difficulty comes in the review of the EIS which in some cases may not come under the Ministry of Natural Resources' mandate and without a service agreement, will not be reviewed by the local Conservation Authority. There is generally no staff person that is experienced in environmental matters, such as a biologist, that could review an EIS on behalf the County or a local municipality. This has therefore resulted in the need to carry out a third party review (peer review) by an independent private environmental consultant, at additional cost to the applicant. As mentioned previously, local Conservation Authorities only provide comments on matters that are related to their core mandate which includes natural hazards, storm water management and screening and mitigation review of fish habitat through an agreement with the Department of Fisheries and Oceans (DFO). The Conservation Authorities' regulatory authority comes from the Conservation Authorities Act and includes flooding, erosion, dynamic beach, pollution and conservation of land. In order for the local Conservation Authorities to provide services beyond their core mandate a service agreement would be required on a fee for services basis. It should be noted that currently there is no biologist or other qualified person employed by local Conservation Authorities serving Elgin County that could provide expert opinion on an EIS in the event of a challenge before the Ontario Municipal Board. This situation should be taken into account by the County of Elgin and its partner municipalities before service agreements are considered. CONCLUSION: As a result of the concerns expressed by the Township of Southwold, the County of Elgin on behalf of its partner municipalities should proceed to investigate options that may remedy the situation of municipal due diligence in reviewing and approving Environmental Impact Studies. The following options are presented for County Council's consideration: * Prepare a Request for Proposal to environmental consulting firms and the four local conservation authorities serving Elgin County to provide reviews and approvals of Environmental Impact Studies and Issues Scoping Reports on a fee for service or a retainer basis through agreement with the County and its local municipalities. ISTOTdow Enter into a Memorandum of Understanding with Elgin County's Conservation Authorities in which the County of Elgin, its seven local municipalities and four local conservation authorities all agree to be parties and in which a fee structure is set that provides the applicant with known costs at the time a development application is submitted. 157 78 Ia�j,I&I=I►107a0[�7�p THAT Elgin County Council authorize and direct staff to prepare a request for proposal (Option 1) for the provision of Environmental Impact Study (EIS) reviews; and, THAT with a view to the longer term, County staff convene a meeting of Elgin's four conservation authorities to determine interest in developing a Memorandum of Understanding for provision of EIS study reviews involving Elgin County and its municipal partners and report back to Council. All of which is Respectfully Submitted Approved for Submission Steve Evans Mark G. McDonald Manager of Planning Chief Administrative Officer 158 79 ,,urrr m/1 N REPORT TO COUNTY COUNCIL FROM: Jim Bundschuh, Director of Financial Services DATE: February 26, 2016 SUBJECT: Council and Outside Boards Remuneration and Expenses INTRODUCTION: Each year it is required that reports be filed on remuneration, mileage, and expenses for Council and Outside Boards. As well, a report on convention expenses must be published. DISCUSSION: Warden and Council remuneration and expenses totaled $228,448 for the 2015 calendar year and convention expenses were $27,967. Details by member are provided in the attached documents. Remuneration and expenses paid to persons on Outside Boards totaled $20,229 for that same time period. CONCLUSION: For 2015 the total remuneration and expenses, including conventions, for both Elgin County Council and Outside Boards was $276,644. RECOMMENDATIONS: THAT the Treasurer's Statement of Remuneration and Expenses for County Council for 2015 be received and filed by Council; and, THAT the Treasurer's Statement for Remuneration and Expenses for Outside Boards for 2015 be received and filed by Council. All of which is Respectfully Submitted Approved for Submission Jim Bundschuh Mark G. McDonald Director of Financial Services Chief Administrative Officer :N Treasurer's Statement Of Remuneration and Expenses - for County Council March 8 Session, 2016 To the Warden and Members of the Elgin County Council, The following is a statement of the remuneration, mileage, and expenses paid to each member of the Elgin County Council for the period of January 1, 2015 to December 31, 2015, along with a history for the prior two years. REMUNERATION and MILEAGE COUNCIL, COMMITTEES and OUTSIDE BOARDS 2015 2014 2013 Couckuyt, Jack 0.00 19,023.66 20,968.61 Currie, Gregory 21,003.37 1,786.92 0.00 Ens, Paul (Dec 2014 -Nov 2015 Warden) 53,914.40 23,911.77 20,791.40 Jenkins, Jim 0.00 19,249.88 20,825.06 Jones, Grant 20,809.32 18,447.24 0.00 Marr, David (Dec 2013 -Nov 2014 Warden) 20,945.44 53,821.21 23,289.88 Martyn, Sally 21,421.64 1,773.06 0.00 McIntyre, Jim 0.00 2,099.01 20,385.01 McWilliam, Cameron (Jan -Nov 2013 Warden) 21,863.67 22,022.87 54,854.33 Mennill, Dave 21,551.82 21,073.92 20,688.44 Walters, Bill 0.00 18,702.38 20,223.13 Wiehle, Bernie (Dec 2015 Warden) 25,692.29 21,851.06 21,910.59 Wolfe, Michael 21,245.91 1,793.85 0.00 Total Paid to Warden & Council 228,447.86 225,556.82 223,936.43 By -Law 05-12, By -Law 05-13 and By -Law 05-45. Respectfully Submitted Jim Bundschuh Director of Financial Services m Approved for submission. Mark G. McDonald Chief Administrative Officer Treasurer's Statement Of Remuneration and Expenses - for Outside Boards March 8 Session, 2016 To the Warden and Members of the Elgin County Council, The following is a statement of the remuneration, mileage, and expenses paid to persons appointed to Outside Boards for the period January 1, 2015 to December 31, 2015 as authorized by the following By -Laws - LAND DIVISION COMMITTEE (By -Law 15-03) Jenkins, Jim Lidster, Stanley Loveland, Kenneth Mcleod, Lorne Schaper, Kathleen Stewart, Brent Walters, Bill Warwick, Graham Total ST. THOMAS ELGIN GENERAL HOSPITAL Martyn, Sally Total Total of Outside Boards All of which is Respectfully Submitted Jim Bundschuh Director of Financial Services W 3,584.07 3,583.84 1,103.25 1,082.94 2,344.20 2,842.72 2,486.73 3,201.00 20,228.75 20,228.75 Approved for submission. Mark G. McDonald Chief Administrative Officer TREASURER'S STATEMENT ON CONVENTION EXPENSES To the Warden and Members of the Elgin County Council, The following is an itemized statement of the conventions attended and expenses paid to each Member of Elgin County Council, during the calendar year ending December 31, 2015 2015 CONVENTIONS TOTALS $ 17,665.86 $ 10,098.86 $ 202.61 $ 27,967.33 All figures include H.S.T ROMA/OGRA RURAL ONTARIO MUNICIPAL ASSOCIATION ONTARIO GOOD ROADS ASSOCIATION AMO ASSOCIATION OF MUNICIPALITIES ACRO AMO COUNTIES AND REGIONS OWMC ONTARIO WEST MUNICIPAL CONFERENCE Respectfully submitted. Jim Bundschuh Director of Financial Services m Approved for submission. Mark G. McDonald Chief Administrative Officer 1 2 3 TOTAL FOR COUNCILLOR ROMA/OGRA AMO OWMC COUNCILLOR Currie, Greg 1,859.85 0.00 0.00 $ 1,859.85 Ens, Paul (Warden) 1,967.68 1,450.55 0.00 $ 3,418.23 Jones, Grant 2,010.31 0.00 0.00 $ 2,010.31 Marr, David 2,199.17 2,532.76 0.00 $ 4,731.93 Martyn, Sally 1,724.77 1,573.12 0.00 $ 3,297.89 McWilliam, Cameron 1,719.75 1,973.76 0.00 $ 3,693.51 Mennill, Dave 2,175.98 0.00 0.00 $ 2,175.98 Wiehle, Bernie 1,832.38 0.00 0.00 $ 1,832.38 Wolfe, Mike 2,175.97 2,568.67 202.61 $ 4,947.25 TOTALS $ 17,665.86 $ 10,098.86 $ 202.61 $ 27,967.33 All figures include H.S.T ROMA/OGRA RURAL ONTARIO MUNICIPAL ASSOCIATION ONTARIO GOOD ROADS ASSOCIATION AMO ASSOCIATION OF MUNICIPALITIES ACRO AMO COUNTIES AND REGIONS OWMC ONTARIO WEST MUNICIPAL CONFERENCE Respectfully submitted. Jim Bundschuh Director of Financial Services m Approved for submission. Mark G. McDonald Chief Administrative Officer 2015 CONVENTION EXPENSES COUNCILLOR Currie, Greg 1A ROMA/OGRA Registration & Mileage 564.77 1B ROMA/OGRA Per Diem Expenses 1,295.08 2A AMO Registration & Mileage 0.00 2B AMO Per Diem Expenses 0.00 3A OWMC Registration & Mileage 0.00 3B OWMC Per Diem Expenses 0.00 TOTAL CONVENTIONS TO DEC. 31, 2015 1,859.85 COUNCILLORS' UNUSED FROM $4,000 MAXIMUM (PER DIEM & TRAVEL) $4,000-013+213+313) 2,704.92 WARDEN'S UNUSED FROM $11,000 MAXIMUM $11,000-(113+213+313) n/a Ens, Paul Warden 757.51 1,210.17 691.97 758.58 0.00 0.00 3,418.23 n/a 9,031.25 Jones, Grant 564.77 1,445.54 0.00 0.00 0.00 0.00 2,010.31 2,554.46 n/a Marr, David 757.51 1,441.66 904.82 1,627.94 0.00 0.00 4,731.93 930.40 n/a Ma n, Sally 564.77 1,160.00 691.97 881.15 0.00 0.00 3,297.89 1,958.85 n/a McWilliam, Cameron 757.51 962.24 904.82 1,068.94 0.00 0.00 3,693.51 1,968.82 n/a Mennill, Dave 757.51 1,418.47 0.00 0.00 0.00 0.00 2,175.98 2,581.53 n/a Wiehle, Bernie 564.76 1,267.62 0.00 0.00 0.00 0.00 1,832.38 2,732.38 n/a Wolfe, Mike 757.50 1,418.47 904.82 1,663.85 202.61 0.00 4,947.25 917.68 n/a TOTALS $6,046.61 $11,619.25 $4,098.40 $6,000.46 $202.61 $0.00 $27,967.33 $16,349.04 $9,031.25 m/1 N REPORT TO COUNTY COUNCIL FROM: Jim Bundschuh, Director of Financial Services DATE: February 18, 2016 SUBJECT: 2015 Full Year Financial Performance INTRODUCTION: Preliminary financials as attached for 2015 show revenue for the year of $64.1 million and expenses of $60.6 million for a net income of $3.5 million. In comparison to the 2015 budget that had planned for net income of $2.3 million, this provides favourable performance of $1.2 million. This favourable performance will be applied to the 2015 budget providing an offset to tax increases of 0.4%. DISCUSSION: The performance of $1.2 million can explained by three major items, Payments -In -Lieu (PIL) taxes/tax write-offs, legal settlements/costs and Worker's Compensation (WSIB) costs as can be seen in the chart below: Explanation of performance $mils Payments -In -Lieu (PIL) $0.4 Tax Write -Offs 0.1 Legal Settlements and Costs 0.4 Worker's Compensation (WSIB) 0.3 Fees (Moving Permits & Planning) 0.2 Homes Performance (1 % of expenditures) 0.2 Miscellaneous 0.2 Admin Building Maintenance 0.1 Social Services (0.2) Project Timing (0.5) Total 2015 preliminary operating performance to budget $1.2 The PIL performance is comprised of the new PIL for the new psychiatric hospital of just under $0.3 million and the anticipated reduction in the Greenlane PIL of $0.1 million not materializing (although this is still a real possibility for the future). Tax write-offs performance of less than $0.1 million represents 0.3% of total taxes. Legal settlements and costs were better than expected, however, a variation from budget is not surprising given the difficulty in accurately predicting in advance the outcome of such court cases. WSIB is a preliminary number which could change significantly once the final settlement bill for the year is received in May. A single WSIB claim, which is based on the WSIB's assessment of life -time costs, could wipe out the entire performance for this line item. The remaining $0.7 million of favourable items are all minor in nature and only represent 1 % expenditures. 99 The two items of negative performance shown on the previous page are social services and project timing. The City's social services department provides this service on behalf of both the City and the County. The computer software that the City uses for this service is provided by the province and has been experiencing technical difficulties for some time now. The 2015 negative performance might be a reflection of the cost tracking issues that the City has had to content with for the last couple of years. Regardless, these costs would have been even higher if County Council had not negotiated the new shared service contract with the City which saved the County $0.3 million in cost in 2015. The project timing line is primarily due to the Dexter Line funding not being received in its entirety in 2015. This is not a true performance issue as the money will be received in 2016. RECOMMENDATION: THAT the $1.2 million of preliminary 2015 operating year-end budget performance be applied to the 2016 budget to offset tax increases by 0.4%. All of which is Respectfully Submitted Approved for Submission Jim Bundschuh Mark G. McDonald Director of Financial Services Chief Administrative Officer 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 County of Elgin Income Statement As of December 31, 2015 TAXES INTEREST CHARGES & INCOME SOCIAL SERVICES - ST. THOMAS HEALTH UNIT GRANTS RENTAL INCOME PROPERTY ASSESSMENT ONTARIO MUNICIPAL PARTNERSHIP FL PROJECTS Total Corporate WARDEN AND COUNCIL ADMINISTRATIVE SERVICES FINANCIAL SERVICES HUMAN RESOURCES ADMINISTRATION BUILDING CORPORATE SERVICES ENGINEERING SERVICES HOMES FOR SENIORS SERVICES MUSEUM/ARCHIVES LIBRARY SERVICES INFORMATION TECHNOLOGIES PROVINCIAL OFFENSES COLLECTIONS - POA AMBULANCE & EMERGENCY SERVICES ECONOMIC DEVELOPMENT & TOURISM Total Departmental Total 87 H:\16ManagementReports\2015YE 19/02/2016 1:31 PM YTD Actual Perform. Revenue Expenses Net Net Total (31,126,231) 468,292 (30,657,939) 445,933 (66,801) - (66,801) (33,199) - 2,787,320 2,787,320 (194,920) - 930,223 930,223 16,081 - 316,339 316,339 7,017 (239,772) 136,212 (103,560) 26,290 - 726,009 726,009 (0) (1,204,300) - (1,204,300) - (1,200,000) 360,608 (839,392) 718,689 (33,837,103) 5,725,003 (28,112,100) 985,889 (3,168) 322,214 319,046 51,460 (22,742) 428,106 405,364 18,034 - 574,523 574,523 (300) (41,551) 534,970 493,419 77,525 (385,398) 795,372 409,974 72,170 (2,112) 592,766 590,654 249,030 (3,436,016) 13,198,458 9,762,441 (750,735) (17,194,193) 21,959,535 4,765,342 197,664 (61,291) 437,229 375,938 35,429 (205,961) 2,687,378 2,481,417 (10,320) (50,446) 842,061 791,615 81,223 (1,398,954) 1,331,154 (67,800) (38) (493,049) 476,672 (16,378) (325) (6,830,779) 9,543,419 2,712,640 45,790 (166,389) 1,147,618 981,229 133,012 (30,292,050) 54,871,475 24,579,425 199,619 (64,129,153) 60,596,478 (3,532,675) 1,185,508 87 H:\16ManagementReports\2015YE 19/02/2016 1:31 PM .. .. . . . .. . . . . .. . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .. . The Town of Northeastern Manit0l.11in andthe Islands with a resolution seekiin�g supportfor the Province of Ontario to increase funding to Long -Term Care Facilities, 2, Stephen M. A. Huycke, Town Clerk, Town of Aurora with a resolution seeking support for j the Government of Ontario to (limit the jurisdiction of the Ontario Municipal Board. 3. Louis Antonakos, Mayor, The Gorporatbin o,f the Town of Carleton Mace with, a resolution seeking Support for the Province ofntario, to, dis,continUethe Use of''the current infrastructure funding evaluation criteria, and instead distribute ,all future infrastructure, grants to all municipalities utilizing a fair and equitable formula. 4. flans Arthurs, Clerk,, Township ofCavan Monaghan, requesting Municipal Councils send the AMO Senior Advisor any input or concerns re'. 'The Ministry of Health's Ontario's Consultation on Phmary, Horne, and Community Health Care document. 5, Tammy low s, Deputy Clerk, The Corporation of the Town, of Arnherstburg requesting support of the'Town'ship of Wainfleet's resolution requesting the Ontario Government to cancels RFP for, added wind power generation, 6, Brian Weaver, President of The Royal Canadian Legion Ontario Command inviting Elgin County to support the Royal Canadian Lo pen with a Vete,raiis,SupporUR.e,membi,ance Advertisement in the "Military Service Recognition Book". M V1 0 R 7 2 Z7 E RN' I PJIINVD�Mv 1,17Z ' ' ' Z''. elml t Z51 1VT25" mur'l�dpal 0[fice 14 Water Street East F0 Box 608 Little Curient, ON POP I MY Resoll'ution, No. 3A-02-15 Moved, by: M. Erskine Seconded by. D. Orr Resolved that the Counoil of the Corporation oftate 'rown, of Northeaqterfl Manitoulin and, the Islands supporlsthe fbllowing re'soluLioll k-11-WRI'ded 11'0111 the Ma'llitOL11ill Centwinial Manor and forward a copy �of this, wsolution on to Minister of lleakh, Dr. Efis 1-k�sjtjjjs, MPP Michael Manths, other municipalities, First Nations and UCCMM forsupport, Whm-eas Nodiagrequests from memboramnioipahties was frozen from 2010-2011 rosulting ill a Vero growflibudget; And, Whereas funding increases froin the'Miniory of Heafth and 1,oug'Ferin Case has been increased but mot kept pace with inormses, in WAS to Long 1'erm Care Faoll Ries including staffsalaries and benefits; And'Wbereas Loug"Term facifities, are one ol"I'tine n-iost important aspects of eldercan., in the Province's cure so kerne; And Whercas Carjlital remmval funding needs to be: provided toensure faeffitY standaAs a"e, "Miritained; And Whereas additional fUtlrding k required by the 1,11"C"s to meet hicreased, costs for, Bell avioral Services Ontario) (1,1$0) to better rnanage dementia and uiental health care; And Whereas funding hits not been provided to provide Afternate, Care for cornp1lex licalth conditions requiring specialized, staff and equipment such as IV therapy our tube feeding especialty in smaller fiao ifities; And Wliereas attuwting ard inaijitaining adequate staffrequires recognitiOn oir-,the Partnerships that exist between the 1,71"C's andthe kooldi sector; And Whereng fuldruJiSiflg Calnpaigns have not triet the needs of the Manitoulin Maj)or ill its efForts to inahrtain, superior care for iu residents; Bv it resolved that the Board request itsrliember nnunicipa1i ties support a request to the Ptovince to increase funding to Long Term Care facilities: in keepingwith the foregoing And Further that this reqUCSt bC forwarded to the Manitoulin Muni6pat Association I whatever acti(m dicy dew, l necessary, Carried Telephone (705) 368-3600 Fax (705) 368-2245 0 .Yvai 4V e;,90d, ConvimX)" February 2, 2016 The, Honourable Kathleen Wynne, Premier of Ontario Legislative Building, QUeen's Park Toronto, ON M7A, 1AI Dear Premier: 0 0 0 1711 -M 1& 151 ilillirmlis Legal & Legistative Services Stephen M.A, Huycka 905-726-4771 shuyckeQ:-viijra,ra.Ca Town of Aurora 100 john West Way" Box 1000 ALi roria, ON ILMS 3J1 Please be, advised that this matter was heard by C101.111161 at it COUncil meeting held on January 26, 2016, and in this regard Courn adopted the foll,owing resolutiow Imm", "Tiv, WHEREAS the Town:s Off licial Plan is Ultimately approved bythe; Provinc:5 and i WHEREAS it is also within; the legislative purview of Mun, icipal Council to deny Official P'lan amendments or Zoning By-law changes thilat do not better the community or do not fit within the vision of the Town of Aurora Official Plain; and WHEREAS planning decisions may be appealed to the Ontario Municipal Board ("OMB"), an unielected, appointed body that is not accountable to the residents of Atilrora,and! WHEREAS appeals, of OMB decisions are limited to questions of law, not the findings of facts in a case, and WHEREAS all declsions,�save planning decisions—made by Muni Council are similarly only subject 'to appeal by, judicial revilew and such appeals are limited to q�uestions of law; a The F-ionourable; Kathleen Wynne, Premier of Ontario Re:� Town of Aurora Council Resolution of'January 26, 2016 February 2, 2016 Page 2 of 2 NOW THEREFORE BE IT HEREBY RESOLVED THAT Aurora Town Council requests the, Government of Ontario to limit the jurisdiction of the OMB to questions of law or process, and 0 BE IT FURTHER RESOLVED THAT that the Government of Ontario be requested to require the OMB to uphold any planning cliecisions of Municipal Councils unless they are contrary to the processes and rules, set out in legislation; and BE IT FURTHER RESOLVED THAT a copy iof this Motion be sent to 'The Honourable Kathleen Wynne, Premier of Ontario, The Honourable Ted McMeekin, Minister of Municipal Affairs and Housing, Mr. Pa,trick. l3rown, Leader of the, Progressive Conservative Party, Ms. Andrea Horwath, Leader, of the Niew Democratic Party, anid all Members P: Parliament (MPPs) in'the Province of Ontario-, and BE ,w RESOLVED THAT a copy of this Motion be sent to the Assoclationof Municipalities of Ontario, (AMO) and. all Ontario municipalities for, their cons ideration. ESMEEEM= Yours trul Stelpho'n A Town Glerk Copy: The Honourable Ted McMeekin, Minister Of MUnicipat Affairs and Housing Mr. Patrick Brown, Leader of'file Progressive Conservative Party Ms. Andrea Horwath, ILeader of the New Dernocratic Party All Members of Provincial Pali amen't in Ontario Association of MunidpaNies of Ontario (AMC) All Ontario Municipalities 91 orporation o - t 11 e T(-,)wn,, ol Cadeton P I ac,e, 175 Bvidgt, treet, C;',iileton Pbc,% (,')N K7C 'ZV8 Pbortv: (613) 257-6200 fi:'M (613) 257-81,70 February 10"I", 2916 Hon. Jeff t_ ,1 Minister of Agriculture, Food and dural Affairs 11 th Roor 77 Grenvihe Street Toronto, ON M 7 1 B3 We were very disappointed with the rejection of our two recent applicabons for infrastructure funding and, as you caosee from the attached mollorr, our Council is asking thatuse of the current scoring indicators bediscontinued. Municipalities that have significant debt and few reserves have not planned to rnaintan their infrastructure. Awarding a high s,noire to a municipality with a low net financial asset per household just encourages confinued poor planning, I Also, we note that the scoring indicators for a munidpality are not likely to, change anytirne soon meaning that the same munJcipalifieswill continue to $core well and qualify repeatedly for funding. By copy of this letter, we ask other municiPalities and groups to support our req�uest that ,all future, infrastructure funding be, distributed to all municipalifies utilizing an fair and equitable formula. Yours truly Louis Antanakos, Mayor 613-257-6206 l nntqu°nal!o AsyL _i1pi g_flqq.qa meet me Do the M&Tksiprd 92 V'- 0 w 1 , 4, C-To%z —.0 H PC LT'(L-hel— TOWN OF CARLETON PLACE 127 Ith COUNCIL Motion No. 5:127 -�2,5 Communication 127026 Moved Oy WHEREAS the Pro vint,,O,of Ontario recently scored applications for two major infra strUCtura programs,, the Small Communities Fund (SCF) and the Ontario Community Infrastructure Fund (10CIF) acrd ranked municipalities based on their economic conditions and fiscal situations; Nor WHEREAS some of the indicators ius,ed to snore municipalities actually Ipenalize a municipality that has, planned for future infrastructure rieeds, by establishing financial reserves� ANU WHEREAS municipalities have little ability to alter their circumstances and improve their score or ranking, NOW'THEREFORE BE IT RESOLVED that the Toni of Carleton Place hereby calls upon Minister Jeff Leal to discontinue the use of the current evaluation criteria that penalize -s municipalities that plan to maintaln their infrastructure and instead distribute all future infrastructure grants to all municipalities utilizing a fair and equitable formula. h Garried Februa . St 2016 . . .......... 11 1, 11 R.FALI 11 M I 93 T () V0 N 5 H P Q F CAVAN MONAG, HAN Have it aG. flight here, 9MMEMUMM Re: On,tarlols Consultation on, Primary, Home, and Community Health C�aro Pleasefind attached the resolution approved at the Township of Cavan Monaghan Re�gular Clouncil meeting held February 1, 2016'wjt� respett to Ontario's Consultation on Pirimary, Home, and Community Health Care. Cavan Mionaghan Council has directed staff to send this reSOIUdon requesting your comments the forwarded directly to Michael Jacek, AMO Senior Advisor with a copy to our Council, Should you have any questions oir concerns regarding this matter, please do, not l'iesitate to contact mie, Sincerely, Elam, Arthurs Clerk En, MI 988 Cuwity�Aaad 10 M H Ib rou k, ON LOA I GO www.cavarr"onagbafl.nOt hare, ?05,932-2929 f &X, 705 -S32 -345B Whereas the Ministry of Health's consultation process solicits in, Put frown Ontarians, on the Patients First document; and Whereas municipalities vyfli be effected by the decisions related to Patients First; and Whereas Michael'Jacek, Senior Advisor a,tAMQ� has requested that we inforrn hirn Of our input; Be it resolved that COUncill directs Staff to draft a ietter tio Mr, Jacek asking to be kept informed of this situation and expressing concerns, such as: 1. The questions accompanying the document allow no, comment as to our experiences, with the LKNs up tu the, current date. If Councillors have been hearing concerns from our residents, thoseproblerns should be addressed prior to giving further responsffiflifies to the LHINs. We have certainly heard complaints regarding lack of long term care spaces. 2. The Province has only recently received the 2015 Auditoir General's Report, which included comments regarding LKIN's. A, nurnber of prioblems,,vvere identified as, well as recornmenclations to address, the problems. Until the problerns are resolved, it seems Lrinwnse to add further responsibilities to the n*, 3. One of the 1SS1LJeS raised iry the Auciftor General's Report, had to do with a problern similar to a problem experienced by Councillors who serve on Boards of Health, 4.5.2 Ministry Finalizes, Annual Funding Late in the Year ,and Health Service Providers Receive Funing 'Late 'from LHI,Ns Health service providers need to know 111W much funding is av0aHe to therm in order to effecfiveCy plan health services for the year and ensure they do not run deficits. However, LH I Ns do not confirm their final funding until well into the fiscal year. With the exception of funding for reforms of hospitals and GCACs, health service providers 'are gene4ly fundd ed base on the ainount they received the year before. But snnual funding Is subject to changes dependmg on the Ministry's and LHIII's funding decisions, during the year. In the! two, years llea6nq up to March 31, 20115„ the Unistry finalized funding to the four U+Ns we 'visited well into the fiscalyear. These delays resulted In these LHINs net informing the health service providers about their funding decisions until six months before the fiscal year end that first year and three months before the fiscal year end the second year. At all four LHINs we visited, health service providers were notifIed of funding changes, as late as the last month of the fiscal year 95 in the year, ending March 31, 2015, These delays made it difficult for health service providers to provide, the intended services for the period, and to rneettheir service volume target, As a result, some service providers had to return the money to the LHINs, The LHIINs, in turn, needed to reallocate the surpluses, to other providers, and returned the residual amount to the W6stry, defeating the purpose sof providing fundingto those health service providers nn the fiirst piace RECOMMEN�DATiON 17 To enure health, service providers can properly plan to meet patient -care needs, the Ministry of Heaith and Long -Term Care, in conjunction with, the Local Health integraflon Networks, should finalize the annual funding each health servicer provider WH receive before the fiscal year begins or as early iin the current fiscal year as possVe® Those of us who have experience with this late funding, know R leads to uncertainty as, to whether programs wild be approved, to be completed within the ourrent, year, until it r -nay be too, late. It, must he demonstrated how Erecting the Health Unlit budgeting processes through one rnore process could improve service de4very. The system, of having Health Units deal directly with the Province has been, straight forward though slow until now, 4. Before downloading responsibility for Plrimary Care to the Ll-fiNls, the Provi rice should ciemonstrate how this would, improve upon the current system. 5. The PrWrice shouid provide evidence of a cost, benefit analysis of the first transfer of res ponsi b I liti es to, LH I N s, and the c u r re nt proposed transfer of responsibiRies. Proposed changes should not happen until such an analysis is completed, peer reviewed and it predicts, improved efficiency of services and costs. 6. If the Province does not cornplete such an analysis, AMO should investigate the cost Of such 211 analysis and niake munilolpaHfies aware of what it would cost on a per person basis for, municl'paiities to fund the study, 7. Since the inception of the l-HiNs, sorne irnprovements have been made in shortening some hospital wait llsts,.. In, our County, increased home care has not rnade up for lack of long term care for, those who cannot stay at home, Long travel distances in rural areas, make, home care less efficient than in areas where drive times are short between hornes. The changes have not been successful in dealing vMh pressures and costs, related tofunding formulas in Long term care, M '17fic (Cor,poral-ion of'Uie March 2, 2016 The Honourable Kathleen 0. Wynne, Premier of Ontario Queen's Park, Rm. 281 Main Legislative Building Toronto, ON M7A 1A1 VIA EMAIL Please be advised that the Coundl for the Town of ArnherstbUrg, at its meeting held an February 22, 20,1 6, passed the following rnotlon:� Resolution # 20,160,222-77 - That Council DIRECT Administration to send a letter irr supportof the, Township, of Wainfleet's resolution regarding the Request for Ontario to Cancel RFP for Added Wind Power Generatiou and copy all other Ontario Municipalities. Regards, Tarnmy Fowkes Deputy Clerk cc: Hon,011.irable Bob Chiarelli, Minister oaf Enemy' Patrick Brown, Leader of the Ontaho Progressive Conservatlive Party Andrea Horvath, leader of the Ontario NDP Tracey Ramsey, NDP, IMP for Essex Ontario Municipalities Encl.: Township of Wainfieet — ResolUtion Requesting that Ontario Cancel RFP foir Added Winc., Power Generation, 2"? , 5',ANUAVACA � ST, SOUTIL 2A5, Phone, (519) '736-0012 Fviv f59)'T'�',()-5'403 'FT(5 97 I I 7, q, , Ddu PA Township of Wainfleet Wall*' "fijk)1:11 at ,, ooulV, !",I a,,l February &1", 2010 Honourable Kathleen, Wynne Premier a n d M i 6 ste r of'Ag ricu Itu re and Food 111 Wellesley Street, West Room 281 Toronto ON M7A IM MiNTMEGIMMMMEM111411 � 1: 119MEGE Dear Premier Wynne, VIA EMAIL Please be advised that the Council for the Township of Wainfleet, at its meeting held on January 20�11, 2016, passed the follloWng resolution: WHEREAS the Independent Electricai System Operator, under, Ministerial Directive, issued an RFP for additional renewabie energy generation including 300 MW of wind generation and Is considering issuing further RFPs for 201 „ AND WHEREAS the, December 20,15 Auditor Generals report confirmed that Ontario is generating surplus electricity with, capacity increasing by 19% in the last 8 years while demand felll by 7.5% in, the carne period. Additional capacity is not required at this, time-, AND 'WHEREAS the Auditor Generali also reported that the exisfing Feed In Tariff (FiT) contracts mean that Ontario power consiarners will pay a premium of $9.2 Million for renewable power with wind power pricing that is double the p6ces paid in other judsidicfions; AND WHEREAS the Ontario Chamber of Commerce reports that the escalating price of electricity is underniWng their members' capacity to grow, hire new w,orkers, and attract investment, and that Ontario's electricity costs, are among the highest in North America, making the province uncompetitive for business, growth; AND WHEREAS adding wind tontaria's grid drives CO2 emissions higher. The Ontario Society of Professional Engineers estimated that wind with natural ,as backup produces base- load electricity at about 2010, grarns of CO2 eirnissions&Wh compared with the current systern ,average level of 40 grams C`02 ernissions*M AND WHEREAS Nature Canada reports that, whid power facilities have a substantial negative impact on endangered species including migrating bats and birds as wel] as destroying habitat for species at risk; AND WHEREAS wind power is an intermittent source of electricity generation meaning that it cannot be used to replace dependable generating capacity without natural gas as a back-up,, 31940 Highway #3 - P, , Box 40 -Wainfleet, ON,- I OS: IVC PHONE 905.899.3463 - FAX, 905.899.2340 - wwwwainifleet,ca M Resolution Requesting that Ontario Cancel RFP forAddled Wind Power Generation 20,160203 Page 2 NOW THEREFORE BE IT RESOLVED THAT the Council of the Township of Wainflegit requests'. 1. That the Province of Ontario exercise, its rights in Section 4,13 (1 2) of the current LRP I RFP'to'cancel the process at any stage and for any reason' and not iSSUe, any inew wi I nd generation contracts - Z That the Province o, Ontario hold off any further renewable procurement process until the capacity is actually required and focus on, sources, that will) actually reduce carbon emissions" & That the 1 O review the outstanding FIT contracts that have not achieved "Commercial Operation', and vigorously enforce, the terms of the FIT contract with, a view to elirninabng further expensive wind generation capacity being added to the grid. Council has, requested that a copy of this resolution be forwarded, to 01444 muni6palities in Ontario for their endorsement and support, as weld as to local MPP"s, the Progressive Conservative Party of Cntario and the Ontario HIDER On behalf of Council, thank you for your consideration of this request, Sincerely', h t h i,ng Clerk co; Honourable Bob Chiarelli, Minister of Energy Patrlr* Brown,, Leader of the, Ontario Proress,ive Conservative Party Andrea H,orwath, Leader of the Ontario NDP Tim Hudak,, If PP Magara West — Glanbrook, CIndy Porster, MPP Welland Ontario IMunicipahfies 31940 Highway #3 - P,O. Box 40, - Wainfleet, ON - LOS, IVO PHONE 9ala, 899.34,83, - FAX 905,899.2340 . %MyWWr,VVaij-uf1leet.CCI 99 MMMER�� 11 Ontario Command D mr S1, i r/Aml ant: Tharik you for yotir h)-tercst ki 'Fhe Royal Canadian Leg' ion Ontario C'mnmand, repr's esenting Ontario Veterans. Please accept this written reques( f',,"or your support, as per our rQ,cent telepholle, COTIVOI'Safimt Royal Crona('11,01) Legials Oma rio CO I'll mand is very prokid to bo prioting 20,000, eopies (ifourthird al"IM1,111 "Military Service 11ecognition Book", scheduled 1:1 br release by September 2016. This, book, will assist us iii idenfit�h,ig arid 1VCO,g11iZ'i118 Mally Of OLIV Veter<aris withlri the Pro,vince of Oritado and to serve as as remitider f.Z)r gpioritions 10 C,01110, Wfifle Ot thC SWIV, tiliio, sssist tis hi otir job, as the "Kcepers of Remetnbrance", We would like to have your organiZatiOrlS SUPIlOrt I'OV this lZemenibrance ppr(wjcct by sponsoring ari adverdscaieril space i�i our "Military Service Recoguittomi Book." Procceds ra�sed firom thk �mpartanl: proJectwill cover thc cost of'printing arid distrNiting t1liS Ullicluc pubficatiom AddiOonal procecds received through this, prograrn will assist aad support rnimy important Lcgioui initiatives that iri turn will assist our over 400 brandies to rwi'laill, a vinble: parwer 41 dMil" COMIDMIkieS. TIle L,egkMl iS IWOgIli Ze(l OS' Collada's, largest Vetemir. Orgimizatiott and we are an integral part of the cotntnui�iiifies we serve., This pro.icct crisurcs Claw .1 ingthe, he Legiori'�, s cmitbmed success, i�i provid I sevel-y Worthwhile services. Please faxl eticlosed as rate stweet for yotu- review, WtlateVff YOU are able to contribute to this worthwIffle etideavor wotild be greatly appreciated. F'or ilurther inforriatioti pal ruse contact Otitario Commaild Cainp,xigii Offloe kdl free at 1-855-584-113,74, Thank you for you.r conskleratiou aitd/orsull)port. Sincerely, 79i � Brian Weaver Presidetil 100 .......... MMMEEM= Pill 1111 11111 Ontario Command Advertising Prices, Ad Size Full CBack Cover Z�" v over, (Full Colour) 2 Page Spread (Full Colour) Full Palge (Full iColour) Full Page 1/2 Page (Full Colour) 1/2 Page 1/4Page, (Full Colour) 1/4 P a g e' 1110 Page (Full Coliour) 1110 Page (Business, Carl, Cost GST Total $21030.97 + $264.03 $2,296.0 $V66.49 + $2�2,19.61 $1,995.0 $21823.01 + $366.99 $3,190.0 $ 1,411. SO + $183.50 $1 P6195.0 $1,067-62 + $137.48 $1,1951.0 $792-04 + $102.96 $895.0 $615-04 1+ $79.96 $695.0 $482.30 + $62.70 $545.0 $393.81 + $51.19 $445.0 $287.61 1+ $37.,39 $325.0 $243.36 WSJ, 14gintra" ion, #1,0686 2824 RIT0001 Afl, tpesetting and [ayout ebarges are included in tlri(, above j')j'jCeSr. .Y A complimentary coply of year"s publication will be received by fill advertisers purchasing Space Of 1/10 page and up, along with a Certiflicate of Appreciation from the Ontal-io Corntmand. PLFASEMAKEI." CHEQLAil PAYABLE -11): TJ1C RA Y31 Calladill" Legio'll Ontario Command (RCL ON), (Compaign Office) 1? 0 1U)x 805-ri, Station 'T CISC Ottawa, ON KIG'31,16 VisaiNbstereard Accepted 101 adeopy cmn he emaHN1 tuond�fferelyxnru 'w . j 0 I& 1k 1% FM ...................... 1. Hon. Jeff Leal, Minister of Agriculture, Food end Rural Affairs with information on the Premiler's Award for Agri -Food Innovation Excellence Application Plirocess,. Deadline is April 15, 2016. 2, Cynthia St, John, Executive Director, Elgin St, Thomas Public Health with resolution approving the return of the County's % 20,1 5, budget payrnent. 3., St, Thomas Time Journal article titl[ied "Emergency Workers Overcome 'Huge Challenge' In Line of Duty"' dated February 18, 2016. 4, Ryan DeSutter, Senior Engineering Technoiogist & Drainage Superintendent, Municipality of Contrail Elgin re. Appointment of Engineer — Dexter Line Municipal Drain, OLIffetS,, 5. Ken Loveland,, CAO/Clerk, Township of Soath wold, with Notice of Study Completion Talbotville WWTP Class EA. 6, MaUreen, Vandenberghe, IC Communications & Development Coordinator announcing Multi - Service Gantro Community Champions Week 2016, T Ernafl from OP P News Portal announcling (Elgiiin County) Ontario Provincial Police Varsity Athlete Symposium - 102 Ministry of Agriclutture, Food and Rural Affairs Office of the Minister 77 Grenville Street, 11"' Floor Toronto, Ontario 107A 1B3 To]: 416-326- 307'4 Fax:, 416-326-3G83 February,2, 2016 Dear Mayor-, Ministhre de J'Agricufture, de 1"Alffnentation et des Aftres ruirWes Bureau du ministre 77, aje Greirole, I I' Oage Tormto (Critario) M7A IB3 4,PP TM,- 416-322-3074 3aw Cla 0 5 201,15 I am pleased to share news with, YOU re0ar6ng the 2016 Premier's Award for Agri -Food Innovation Excellence program. I encourage ycu,to share this information throughout your municipality, The Premier's Award for Agri-Pood Innovation Exceflence program was created to recognize, and foster the spirit of innovation that thrives in Ontario's aghcultural sector', It encourages the development of rural oornrn�mities, farms, agd-food processors, and agri-food organilzatibris by Adding value to exWlng products, creating iotas and driving econornic growth. Each year the program recognizes up to 4.5 award winning, innovations across the province and awards them with $5,000 each, In addition, there is a Premer'sAward valued at $75,000, a Minister's A,card valued at $50,000, and three Leaders in Innovation award's valued at $25,000 each. Ail award recipients, receive a 1plaque and gate signi, and they can also use the Premier's Award program wordmark, Prix lar producers, processors and agrkfood organizations are invited to submit: applications between February 12, 2,016, and Aprill 15„ 20,16, Details on eligibility, innovation categories, assessment criteria, and the application and selection process can be found in the enclosed 2016 Program G,Odebook and Application Fon-n or at wwvv.oii,tario.calagrifoodiiinova,tiol'i,, I ask that YOU encourage outstanding agriculture and agri4bod innovator's throughout your mun[cipahty to apply. The deadline to submit applications is 5, p.m. on April 15, 2016. Should you require additional information please contact ,the Agricultural Information Contact Centre at 1-B77-424-1300 or email) ag.itifo.omafra@cii�tario.,ca. I have also enclosed a copy of last year's pro rani brochure which highlights 2,015 Premier's Award fbrAgri-Food hinovat[on Exceilence recipients. _/2 Mlnistry Headquarters'. I Stme Road West, GUelph, OntarioN,IG 4Y2 8 ureou Pdm,-iPW dui 111niMevo; 1 Stune Road Wast, Guelph (Ontario) N1 G 4Y2 103 I look forward to Ilearning about agirl-food innovations ill YOUr miunic]pall' ty, S,incerely, Jeff' Lea I Minister of Agriculture, Food and Rural Affairs Good"rhings Grow in Ojjtajr'�n 'A bonive tarre, bons produils 104 PREM I ER'S AWARD FOR AGRI-FOO D lNNOVATION EXCELLENCE No awe CHECKLIST FOR COMPLETING YOUR PREMIER'S AWARD APPLICAT 1. Eligibility Criteria * Dd you review the e4g6lity criteria in the Program Guidebook and Appllication Fornn? Are you eligible to apply? * Did you comple'le the eligib0[ty, chart or) the appkationforn"i? (Part C) * P6rnary Producer/Farrner - Did you include your, FarmU84)OHegistrai0n (FBIR) number or alternatve dociumient? (see detafls in the Program Guidebook and Applicartion Form) TIP., A pritn7ary producet/farmer is defined as efLqible to obtain an Onla,rio Farin Buso'00,$$ Rvy[151frahun number, which requires at least $7,,000 in rocs farm incorno, Foy` more information conract/igricorp @I 4U6-3,27-3678' (Manday to Friday, 7 a. rn. to 5 p. tn.). 0 P rocessor —Did you provide your business req striafi(),L) / incorporation irrwnber? El Agri -Food Orgaorzallon — Did you provide your oryamzakri's mission staterrent, purpose and objectives? Did you include a Current hst of, your Board of Mroctors? El Did you provide a surnma ry of your innovation? (11D w rd maXim Ulm) El Did you provide answers to all of the appkation questions"? If You require asgi8tailce wilh ymxapplicadon, please contact your nearest OMAFAA office, or call tolls free at 1,,,877-42 4-1300. 0 Did you certify your compHance with the Terrns and Gonclit�ons of Parlicipalion, Compliance with Legislation and RegUlafiOnS and OMAF'RA Family pies atiotiship disclosure by signing your application, or following the electronic subi*ssion process (Part Q1, TIP., his recommended that you apswer each question with nomore than 500 words per re.sponse. Provide qvanfit alive in,formatibn w)7e(e appropriate fie. # acres, # of products, employees, fkianciai benefits, etc j. TIP: h is recorrimended'you afign your answers, with the assessnient criteria fisted in Me prograrr goidebook (uniqueness and oorahly, development, operationa/ benefits, adoptionandlor cornmercializa (ion, broader use, irnpa cit or, berietits) . EJ Did you include photos of YOU1 rnnovalion? TM: Appkants are strongly etacouraged to rnclude five orsix phoros (300 DP)'— dots per irich) of their innavafion subtr0ted on CD or v,ia erriM ter .-,onhu . Y ............ Photo exarnplesinclude; the innovation, innovation partners, tamify, farm signs, fwyn aqu)"f)rnenl, e1c.. TIP: 0 the r s uppoding information may inc0de, but is not 077ite d to the foffo wing: • testirnorliaMetters of support • markefing plan arid resolurces It you have arty quiestions or require aft-10al support in completing your applicaUun, cantacl your nearest 0MAFRA, office orcafl totHroe at 1-877-424-130G. -877..424 1.11GK) 105 February 2., 20,16 Mr. Mark McDonald, Chief'Administrative Officer Jim Bundschuh, Director, Fin ancialServices County of Elgin 450 Sunis,et Drive St, Thoms, ON N5R 5V1 60M. 3W.R.W.WoM FED 1 01, 43 The Board of Heafth at its January 13, 2016 Board meetring, approvedthe return of t h e C o u nty`s 3 % payment for th15 budget with the fol 11 owl n 9 r Iution:, &j =d, r3lom im I ME "That the Board of Heafth approve the return of the 3% increase to the 2D15 budget to the County of Elgin". A cheque will be forthooming one the 2015 audited statements are complete. ROPER I WIN I lI IRIFIR 111 1 111 1111 Sincerely', L Cynthia St, John Execufive Director G. J. Brindley, Supervisor, Accounting, ESTPH S. McConnery, Manager, Finance, ESTPH St, ITIAXWIS PUbli.r. Flealth '12,30 Tat() L Stm eft, St T'h Dmos, 0 IN IN 5P I G 9 Phone: 519-691-9,900 Toll FfTd63"(9222-0096 Fax, 519-633-0036 ,Nw,Af.cflgiinh*11th onta J3 POSTMEDIA PagoEditar IAN MCCALWM 11. jj�ijjq�� 1111111 7 1111111�111q 1111111111q� 1111111111111�� 'JiiN�i 'HUGE CHALLENGE' IN LINE OF DUTY INDUM lfv� d the IInfortunato jolt of flawing (cp call, I foran arnbulance for MY Madlor-in­JAw, This beranivs, il,huge challengq Sive)vdiat my in-lavia live in avery reynote area in 1011a Statiom In order for the ambulance to get to the house, they rujjs;t cross it bridge thacauses Sorne people uourzrn, I wrtdidyr siren any - One's w1shmotto drive, over the huldge- But buib 11oat9:uur and her colleague, jami (pararnedics)'Were riot dctarrod, Theytook tile gUrneY out from Ifte back of tb e ambu- lance and hiked up the rroad to the house. Upon ax0vin& theywrre windulftnithe dis- ta'at hike but got right to werj,,jn luelirlaag xray Inother-la-law tier orale 111cro onmfortable Find ]',," distressed.," When the thn ecarne fo,r getUntq hur ftrunt the h(JUSO to fllc 4tubulejacq, the fire department and the paramedics, woriwd together like a welf-tuned tuar.1flue, vAf-h Reather leading Uw way, 1beY CORCd 01c: DuLL61-DunWich f1reflpj-vtecs Who'carfic Ina Jol&-ur Uurk over the bridge to, place the gurneyin the flat bed at the back alo,ug vOth bothEX5 ottcnd�trjs. Doth Pararnedics,were concerned, about room feeing ,cold to 0-10 ambUlat2ce so put theIr own coats ever her, Mum they got rnotn staj)j , lizet, 1, they Inada thetrok frorn, Ole house to tile, ainhulance and awmiliho fire, trucks. As they left„ I captured a picture that, to ine, was vOrY tOUGbing and mernorlahzed their dCV9t1 un t() Weet the aceds of the Patlerit j7heywore kind, compa,%5 lon ate and extreMely r�aara�eteaa t. ,rfiat)Lk you to WWhe4 jam i an a ttie iju tton- ILY1 11110 Ch fi Mligh tefs, Who make ai dally di ffm- ence leu tyre lure'softhose theyGaj,-fjja 111to roar_ta C t Ath - I . I . , n .. Swxaan e an d ChuckLeng 107 February,24, 2016 Attentim AH Landowners 1mW0%T;r*TnTmT41"1m* Am; Iflmi 450 Sunset Drive, "I st F I oor, St. lhogna,,,Ontaric) %R5V I M I 0AIIA860 r,519,631, 40"±� comw,y, OF NlWk Aft a This letter is to inform you that -the Director of Engineering Services at the Courity of Elgin has signed a petition under Section 4 of the Ontario IC ra4iage AGI to explore adding a series of four (4) new municipal drain Outlets. The new drain outlets would coNect surface water within the road aHmanciefor the proposed Dexter Line Realignment, and outlet the collected water into Catfish Creek, Council has appointed Mr. Jeff Dickson, P Eng. of R.,J. Burnside & Associates Ltd, under Section 4 of the Ontado nrainage Act to prepare a report. As such, a meefing has been set for 1 :00pm on, March 8,2016 at 450 Suinset Drive, St., Thomas Ontario (Central Elgi n !VlUniCipaN Office — Lower Level Boardroom) Please make arrangements, to attend this rneeting to enSU1W your comments ar'id concerns are properly addressed. If you have any questions, pleas o. contact the undersigned at (51 9) 631-48,60 ext. 272. Respectfully, Ryan DeSUIter Senior Engineering Technologist & Drainage Superintendent cc: J. Dickson P Frig. FiV > M i n i ntry of" Ag ri cu I ture,si Not'lice of'On-te, Meeting for Construction Ontario rood and Rural Affairs or Improvement Project - Form 4 DfainaqeAcf, RS.O. '1990, C. 1 .17, subs. 9(l), TD: Affected Property Owners, Road Authorities and UJUty Owners for the t 1exter 1J w,,, I'N a i ris . ... ...... ............................. (Drain, name, iif applioable) Take notice that the Council of the of has, appO-ited the eng'ineeriing firn") Df fe_)Buinsilde & AssoO� rc!„-', hinfl,ed as represented by Dick'�A)n,' RI T P V' �,nc, ......... ........ (Narne of enqaneer) (Last, first name), In prepare a reprvl under spetiov(s) 21 of the Drainage Act, In accordancewith section 9(1) of the Drainage A0, you as an owner of Iand affected, are.., requested to attend an, on-site meeting with the appointed engineer to exaniine the area and site Of the proposed drainage works, The meeting will take Alam Date (yyyy1nnrn;d,d) Time Locatton, 150, Snnset L)rive, St, Tho'f'nns' 01,118Ho 210 1610YOS L'00 I'M Narne of Clerk (Las,t, first narne) Leik.Jr, Dt')iv'.Wt Date (yyyylnirn/dd} ? 0 16/02/211,41 Failure to Attend Meeting If you do not attendthe rneefing, it vvill proceed in your abseme. Ifyou are,affected or assessed by this proposed project, you will continue to receive notification as required by the Drainage Act. D172E(2014Q1 C Okpeen's, Pr[nm r, -x C�nlmrio 2014 rir�plflde en IrmicAls 109 40,10L *1 10 "4 5 11 P 0 1""', FEB 2 zot OTICE OF STUDY COMPLETION TA,L1130TVILLE WVHP CLASS EA I W0 The Township of Soulll'iwold is a smalH, rural rf,iunicopo,lily imrnediatey west of thew City Of St. ThOn-Kis. The Township recently corripleled a Moster Servicing 11on for Talbotv!11e and Ferndale to improve development opportunities within its settlement oreas. This study was conducted as a Mosfer Plan yPhasos I and 2) under the MuNcipal Class Env4onmental Assessmeril process �Muni!ci'poi Engineer's Associaflon, Octer bet 2000, M OlMended ii i 20W and 2'01 1 �. Currently, no n-iunicipal wastewater ago fleciron or li,eah-rieril, rifras-Iruciure exi5l) will-im TalbutwIle, Existirng developroerill within thin 50tkUTTICT11 CAR -xi is s(T-:nviced by prllvak-, ori-slfe septic sys[effls. A nuYi,nber of wostewciter coHectlor ond ireatirnerit palternativesfor Tallbolville were developed (is part of the Master Servcing Plan. Through the con-ipletion of the Mcisfer .Servs ciriq Plan, tine camfriurViuri (,)[ u new municipcil[y awr-nedl and operated wastewaler Irealryient plant r ralbolville to service botf-i exisfino and future developineintwcs se1ecied as the preferred otlerrotive, A new wastewater treatment plant prompted [he cornplefior) of a Schedule C Class Environmental Assessment (EA). The Talbotville WWTP Class EA built, upon the findings of thp mo�1er Servicing f1lon and corripleted Phase 3 �Alf'efnnte Desig"i and Phase,4 (Environrnental Study Rep orl) of the Munic-ipal Ckms EA proc(zSS. 1j,, L, batville WWTP Class EA provided the basis for tine :selection of the preferred treatment techr-iolo,Jes and pi,eferred plant rocafion. The Talbofviila & Ferndale Master Se*. rvicirg Plan incVded two pubk-. inlorrTiation centres (EACs) whEne stakeholders could providle con°iments; ori project deiafls and various irnpocts, A third PIC was held C,,js porl, of the TolbotviHe WWTP Class EA, Public, agency and First Nalian comments have been received arid' considered in the finalization of the Class Ek The Environmental Study Report for the Talbol0le WWTF-1 Clcjss EA has been, cc,rriplefed ond is ovakoble for review at the following location during rvgu,rlar buskiess hours from February 25. 2016 until March 9, 2016: Township Office for the Township of Southwo�d 35663 Fingal Line Fingal ON NOL I K0 I he Environrnentall Study Report is available onIjne at: 'WINTP Class 'EA bWerested per'sans may provide written cominient to 1he undersigned within the public review period [Torn Februory 25, 2016 to March 29,,20'16: Ken Lovelcind CAO/Gierk 'lowriship of Sutilhw0d 35663 Fingall Line Fingal ON INOL I KO Email. uc)6 souillfiwold,,cc� Cameron Gorfle, P.Eng, Project Manageat, Water Slar,t,fvc Consulfing LW. 171 Queens Avenue, Suite 600 Lorid, on ON N65V ErPail: curnerori,gorrie((,)siorilec.com 110 PJiludU Serdce (11,A SC Serving thr o Co rnm unIty Since 1976 - 38 years in, 2 0161 OCSA For immediate release TillsonbUrg, ON — (February 12, 2016) — MSC wHI be participating in the 2016 ("11 dftgdod,y ld campaign. This campaign attracts media attention both locally and nationally and helps raise PL[blic awareness of senior hunger and nUtrition needs encouraging positive action on the part of local communities, It is part of a larger U.S. national campaign - 114arvhFor, lWeals, This, is the eighth year that the MSC haarticipate d In, the Initiative, This year's events gill tale place during the week of March 211-25, 2016. JAlarch For WaIS has, been an annual event in the United States for, many years. It was, designed to increase Public awareness, recru it new, VOILI nteers and increase funding for Meals on Wheels, (MOW) organizations. Agencies in Ontario who deliver MOWS have been participating in this initiative for the last eight years. In Ontario, the (o4,.)1141l`T1 ru I'll RV WA[)j"'N."Pirt Ass,i,,�cllaflorll (DCS,A) represents the needs and issues, of M,O,VVs providers, like OCSA holds the Ilicensing riights of Meals on Wheels for Canada. MSC is a proud mernbeir of OCS& Form,ore Information, please contact Maureen Vandenberghe, MSCCommunications & Development Coordinator 5'19-842-9-008, ext -270; mvanden-rte rghe,@multi�servieecentre.corn 111 From: 0,111.1 News Portal <wcbrnast C., Dade: Marcli 3, 2016 at8:29�21 AM" F"ST T'0: ............... ..... . . ................ Subject: [ELGIN COUNTY] ONTARIO PROVINCIAL POLICE VARSITY ATHLETESYMPOSIUM Onfario Provincial Police News P(Alal b E"LGIN ('0UNTY1 ONTAR10 PROVTNCIA1, 110LICE VA1FY A`1'1711,117,TE SYMPOSIUM, 2016-03-03 DateThursday,-Ap,,rit 21 st, 201 617ronn 7:30 a.ni.to 4:00 1).ni. lxufion(hilario 13tilice College - 10716 llacienda. Rd, AyInier, ON, N51 -12T2 e Join onc of the lae scry largest police inNorthAnierica! I'lic, Ontario Provincial Policis fairing frontline Police Constables.To attract the tnost stiitableand conipct,itive applicants, 01T WeM Region Recruiters will, hostla one -day NY[-nj10SiUTT1 (111 Thursday, April 21 gid, 2016 a( the Ontario Police College in Aylrner, OntariQ. The focus ofthis event will 1)e VARSITY A7111,EITS currently attending college 01, university, oil, 6ounervarsity athletes who attended col,lege or, university within the last 5 years, (31andidates 111USt MCettlIC 111ainnuni requirenicnts on the application ll rni and "I"Ibinit it cleetronically no later than 4' :00 11.11L 011 TUesday, March 22nd, 2016.,Upon reviewl, up to, 2100 applicants 'will be selected to attend this in a lit-Qtivne opport,unity. Apply, today! AppliCati011 FOMV btt v-, -//yv—w s/i n dx plip? i (I = 105 j- (,,',ontacc SgL r3''Pin,1111 or P/C (1). YLI ReCrUitillg West Region 01111" 519-652-4144 -310- 112 COUNTY OF ELGIN GRANTS Grants 1) Shedden Agricultural Society 2) Wallacetown Agricultural Society 3) Rodney-Aldborough Agricultural Society 4) Aylmer & East Elgin Agricultural Society 5) Elqin 4-H Association 6) Tillsonburg & District Multi -Service Centre 7) Quad County Support Services 8) Seniors Picnic 9) Non-specific 10) Town Crier 11) Second Stage Housing 12) Eat 2 Learn 13) Elgin County Plowmen's Association 14) Ontario 911 Advisory Board 15) Tourism Signage Grants 16) City Charity Hockey Game 17) The Arts & Cookery Bank 18) St. Thomas Elgin Public Arts Centre 19) Elgin County Railway Museum 20) Fire Safety House 21) Safe Communities St. Thomas -Elgin 23) Great Lakes Internation Airshow 24) Total Regular Grants 25) IPM Legacy Scholarship 26) St. Thomas Elgin General Hospital 27) Total Grants 2015 2016 4,500 4,500 4,500 4,500 4,500 4,500 7,500 7,500 2,000 2,000 4,909 4,062 2,000 2,000 2,500 2,500 5,000 5,000 2,000 2,000 8,280 8,182 5,000 5,000 200 200 100 100 5,850 7,050 1,000 2,500 5,000 2,517 2,517 3,500 68,356 66,611 5,000 5,000 250,000 250,000 323,356 321,611 Attachment VI 2016 (H)/L 2015 847 98 (1,200) 1,000 (2,500) 3,500 1,745 1,745 Reserves/Cash 62,016 1,675 18,488 19,635 21,626 230,831 690,544 3,255 53,011 3,077 J:\Common\Finance\Budget Development\2016 Proposed B udg et\Co rpo rate\Co rpo rate Activiti es\Co rpo rate Activities Grants 26/02/2016 12:06 PM 113 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY THE AYLMER FAIR - IT'S ALL FOR YOU! Secretary/Manager's Office P.O. Box 192 Phone: 519-773-3445 Aylmer, ON Fax: 519-773-3492 N5H 2R9 Website: avlmerfair.ca email: avlmerfairboard@amtelecom.net The 170"' Aylmer Fair — August 11 "' to 14"' 2016 County of Elgin, 450 Sunset Drive, St. Thomas, ON, N5R 5V1. Dear Council: On behalf of the Aylmer and East Elgin Agricultural Society, I would like to thank the County of Elgin for their support of the Aylmer Fair over the years. In 2016 we are continuing with our revitalization of the Aylmer & East Elgin Agricultural Society. Thanks to our dedicated volunteers and new ideas we are once again excited about the upcoming year. The Aylmer & East Elgin Agricultural Society is pleased to announce 4 events for 2016. We are pleased to introduce a Junior Fair Board (JBOD) this year. We have chosen students from our local high school to become a part of our Fair family, & with their youthful, excited attitudes we are coming up with new ideas to better all of our planned events. In March we will be hosting the annual Aylmer & East Elgin Home, Garden & Rec Show. This 3 day event showcases local businesses of all sorts. We have expanded this show to two large areas including an ice pad and the Imperial room at the Community Complex. This event has become one of our greatest successes over the past few years. It is now a must attend event for local homeowners, not only in Aylmer but also in St Thomas and surrounding areas. In July the Aylmer Fair Board will be having a Tractor Pull with food vendors, a beer tent and camping for all the pullers. This is an event that our community has requested and we have finally been able to give them. This will once again be an event our community will look forward to participating in and to be part of. For Hallowe'en, we continue to put on a Haunted House. This past year was our 7th year, and we now attract nearly 1000 people over the weekends. We continue to receive a lot of compliments and encouragement from those that attended to continue this event. This year, we will continue to host the Haunted House every weekend in October. We will also hold the 1701h Annual Aylmer Fair — an incredibly long tradition of celebrating and promoting the history and heritage of agriculture in this area. The Fair benefits the agricultural community by encouraging improvements in production and marketing, but it also benefits the urban community by increasing their understanding of the importance of agriculture in their lives. The Aylmer Fair also increases the tourism dollars being spent in our area. The members of the Aylmer and East Elgin Agricultural Society work very hard to produce these events but we need your help. We would appreciate it if the Council would consider the financial needs of the Aylmer Fair when you are preparing your budget. We believe that the Aylmer & East Elgin Agricultural Society is especially important to the County of Elgin, and that these events will bring significant tourism dollars into town. 114 Your financial support will be used to ensure community entertainment that will make the events of 2016 successful for the Aylmer & East Elgin Agricultural Society and be enjoyed by the Aylmer & East Elgin and surrounding areas. Thank you for your generosity & consideration. SEE YOU AT THE FAIR! Sincerely, Elaine Earhart Secretary/Manager Aylmer Fair. 115 (2) Enclosed: 2014/2015 Financial Statements AYLMER & EAST ELGIN AGRICULTURAL SOCIETY THE AYLMER FAIR - IT'S ALL FOR YOU! Secretary/Manager's Office P.O. Box 192 Phone: 519-773-3445 Aylmer, ON Fax: 51.9-773-3492 N5H 2R9 Website: avlmer..fair.ca_-email: avlmerfairboard@amtelecom.net The 169," Aylmer Fair — August 7"' to W'2015 2015 ELECTIONS AYLMER & EAST ELGIN AGRICULTURAL SOCIETY EXECUTIVE & BOARD OF DIRECTORS Past President: Ray Ormerod President: Scott Lewis (1 year) Vice .President Jake Quiring (l year) Secretary/Manager Elaine Earhart Brenda Boughner (3year) Vera Dickhout (3 year) Christine Pendreigh (3 year) Murray .McEown (2 year) Jamie .Kent (2 year) Jennifer Pendreigh (2 year) Gwen Owen (1 year) Betty Pendreigh (1 year) I..arry `Telfer (1 year) Signing authority has been given to: Scott Lewis s Elaine Earhart Jake Quiring Betty Pendreigh 134 Erie St. St Thomas ON 519-631-6991 42 York St Aylmer ON 519-765-3833 49530 Talbot St Aylmer ON 519-773-5883 21 Clarence St. Aylmer ON 519-765-4939 9 Cedar St. Aylmer ON 519-773-8819 RR# 6 Aylmer ON 519-773-8639 6-150 Melanie Dr Aylmer ON 519-773-3227 RR#4 Aylmer ON 519-866-3424 34.9 Talbot St Aylmer ON 519-852-6067 Sydenham St Aylmer ON 519- 11 Leslie Ave. Aylmer ON 519-773-5817 1.9 Warren St Aylmer ON 51.9-765-1434 South St Aylmer ON 519-765-4844 116 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Financial Statements October 31, 2014 (Unaudited - See Notice to Reader) 117 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Index to Financial Statements October 31, 2014 (Unaudited - See Notice to Reader) NOTICE TO READER Page 1 STATEMENT OF OPERATIONS AND MEMBERS' EQUITY Page 2 - 5 STATEMENT OF CASH FLOW STATEMENT OF FINANCIAL POSITION NOTES TO THE FINANCIAL STATEMENTS 118 Page 6 Page 7 Page 8 DenHarder NlcNames Button LILP Certified General Accountants NOTICE TO READER 174 Sydenham Street East Aylmer ON N5H 1 L7 Telephone 519-773-5348 On the basis of infonnation provided by management, we have compiled the balance sheet of Toll Free Fax58977374 9 Aylmer & East Elgin Agricultural Society as at October 31, 2014 and the statements of accountants@epraylmer.com income, members' equity and cash flow for the year then ended. www,epcca We have not performed an audit or a review engagement in respect of these financial Partners William McNames' statements and, accordingly, we express no assurance thereon. Christopher Button' Readers arc cautioned that these statements may not be appropriate for their purposes. Affiliated Ontario Offices Beamsville Chatham Dorchester Z'H//� Fort Erie X/, Z4�, Gananoque Hamilton Kingston London(2)Aylmer, Ontario Niagara Falllsls Certified General Accountants Tilbury December 01, 2014 Licensed Public Accountant Toronto Welland operating through a Professional Corporation An Inopnnlent Manba Finn of EPR C'A\ADA GROUP INC. 119 Revenue Admissions - Concessions - Rentals - Special projects and events - Donations - AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Statement of Operations and Members' Equity For the Year Ended October 31, 2014 (Unaudited - See Notice to Reader) Gate receipts & parking Membership tickets Commercial exhibits, etc Midway Curling Club Winter storage Grounds Bingos Home & Garden Show Haunted House Prize Book Advertising 4H Club Agricultural Products Arts & Crafts Baby Show Flowers Food & Clothing General Horses Junior Fair Poultry Grants - County of Elgin Town of Aylmer Township of Malahide Township of Bayham Province of Ontario Subtotal Security and garbage allowance Advertising allowance - Campbell's Amusements Entry fees - Poultry Miscellaneous Student labour grant Total revenues 2014 $ 27,298 598 27,896 3,193 9,916 13,109 3,725 6,026 893 10,644 6,979 17,149 710 4,146 28,984 400 550 (The accompanying notes are an integr42;ot of these financial statements) 360 514 50 6,979 1,255 1,081 200 11,389 7,500 1,396 1,000 2,490 12,386 104,408 1,000 1,000 297 472 2,640 109,817 2013 $ 24,904 445 25,349 3,309 9,226 12,535 2,444 6,035 1,475 9,954 6,246 19,230 1,212 2,886 29,574 650 592 50 385 402 170 6,137 1,335 1,488 11,209 7,500 1,000 1,000 500 3,000 13,000 101,621 1,000 1,000 346 61 2,721 106,749 2 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Statement of Operations and Members' Equity For the Year Ended October 31, 2014 (Unaudited - See Notice to Reader) 50,251 50,767 Cost of Attractions 2014 2013 Expenses Administrative disbursements 8,100 9,153 Accounting $ 3,914 $ 3,750 Advertising 4,786 9,083 Affiliation fees 426 297 Bank charges & interest 386 302 District meeting 80 50 Donations 100 100 Hospitality refreshments 721 807 Insurance 10,469 11,539 Membership & dues 211 232 Office supplies 2,366 2,251 Postage 1,985 704 Printing and stationery 5,197 2,834 Salaries - Manager 15,610 15,600 - Statutory employee benefits 1,326 1,022 Telephone 995 1,585 Training - computer 1,310 147 Worker's compensation 369 464 50,251 50,767 Cost of Attractions Grandstand entertainment Demolition derby 8,100 9,153 Superheroes - 335 Fiasco car challenge 1,000 600 Horse wagon - 848 Dotsy the Clown 531 - Musical Entertainment 260 3,900 Entertainment 1,548 3,695 11,439 18,531 Petting zoo 2,034 1,200 Snake Lady 975 900 Princesses - 549 Horse drawn wagon 1,186 Heavy horse pull 1,500 - 17,134 21,180 (The accompanying notes are an integrigirt of these financial statements) 3 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Statement of Operations and Members' Equity For the Year Ended October 31, 2014 (Unaudited - See Notice to Reader) (The accompanying notes are an inte"Tart of these financial statements) 4 2014 2013 Operating disbursements Electricity $ 7,308 $ 5,367 Gates (Rotary Club) 1,364 1,245 Labour 7,137 5,630 Maintenance and supplies 10,077 10,013 Public address system 1,050 1,262 Rental equipment 1,770 2,348 Security and first aid services 1,314 1,060 Signs 2,080 285 32,100 27,210 Less: Estimated costs recoverable from Ontario grant (2,000) (1,669) 30.100 25,541 Prize money 4-H Club Activities - East Elgin Dairy Calf Club 440 420 Educational displays - Agricultural - 80 440 500 Junior fair - General prizes 1,140 2,025 Senior fair - Arts, crafts, etc. 1,157 1,749 Cattle - Herdsman 105 105 Flowers 580 304 Fruit 25 - Grain and seeds 878 1,031 Horses 794 794 Poultry 1,465 1,312 Roots and vegetables 107 559 Special competitions 258 245 5,369 6,099 6,949 8,624 Judges 520 650 Ribbons and rosettes 808 1,410 Provision for amortization Improvements to grounds 1,628 1,564 Buildings 8,166 8,449 Equipment 1.721 2,429 11.515 12,442 Total expenses 117.277 120,614 (The accompanying notes are an inte"Tart of these financial statements) 4 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Statement of Operations and Members' Equity For the Year Ended October 31, 2014 (Unaudited - See Notice to Reader) (Expenses in excess of revenues) Adjustments Write off prior year's donation receivable Net (loss) from operations Members' equity - opening MEMBERS' EQUITY - CLOSING 2014 2013 $ (7,460) $ (13,865) (650) (622) (8,110) (14,487) 135,150 149.637 $ 127,040 $__135..150 (The accompanying notes are an integt,2gart of these financial statements) 5 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Statement of Cash Flow For the Year Ended October 31, 2014 (Unaudited - See Notice to Reader) CASH FLOW FROM INVESTING ACTIVITIES Purchase of property, plant & equipment (1,950) _3,705) (1,950) (3,705) Increase (Decrease) in Cash 869 (3,463) Cash Balance Beginning of year 12,814 16,277 CASH BALANCE -END OF YEAR $ 13,683 $ 12,814 Components of cash: Cash in bank $� 13, 683 $ 12.814 (The accompanying notes are an integl-24art of these financial statements) 6 2014 2013 CASH FLOW FROM OPERATING ACTIVITIES Net income (loss) for the year (Page 5) $ (8,110) $ (14,487) Amortization of property, plant & equipment 11,515 12,442 3,405 (2,045) Decrease(Increase) accounts receivable 1,238 (2,964) Decrease(Increase) term deposits (47) (58) Decrease(Increase) grants receivable 179 76 Decrease(Increase) prepaid expenses 392 823 Decrease(Increase) harmonized sales taxes payable (2,475) 5,601 Increase(Decrease) accounts payable & accrued expenses 582 (1,436) Increase(Decrease) payroll taxes (455) 345 Inerease(Decrease) deferred income - (100) 2,819 242 CASH FLOW FROM INVESTING ACTIVITIES Purchase of property, plant & equipment (1,950) _3,705) (1,950) (3,705) Increase (Decrease) in Cash 869 (3,463) Cash Balance Beginning of year 12,814 16,277 CASH BALANCE -END OF YEAR $ 13,683 $ 12,814 Components of cash: Cash in bank $� 13, 683 $ 12.814 (The accompanying notes are an integl-24art of these financial statements) 6 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Statement of Financial Position As at October 31, 2014 (Unaudited - See Notice to Reader) ASSETS CURRENT ASSETS Cash in bank Accounts receivable Grants receivable Ontario - Operating expenditures Prize money, etc. Prepaid expenses Tenn deposit PROPERTY, PLANT & EQUIPMENT 2014 2013 $ 13,683 $ 12,814 3,243 4,481 2,000 2,490 3,568 5.952 30,936 103,826 1,669 3,000 3,960 5.905 31,829 113,391 TOTAL ASSETS $ 134,762 $ 145,220 LIABILITIES CURRENT LIABILITIES Accounts payable & accrued charges $ 974 $ 392 Payroll taxes payable 538 993 Harmonized sales taxes payable 3,210 5,685 4,722 7,070 LONG-TERM LIABILITIES Mortgage payable 3,000 3,000 TOTAL LIABILITIES 7,722 10,070 MEMBERS' EQUITY TOTAL MEMBERS' EQUITY 127,040 135,150 TOTAL LIABILITIES AND MEMBERS' EQUITY $__134 762 $ 145,220 i Approved By: (The accompanying notes are an integJ92&rt of these financial statements) 7 AYLMER & EAST ELGIN AGRICULTURAL SOCIETY Notes to the Financial Statements October 31, 2014 (Unaudited - See Notice to Reader) 1. Bank Overdraft and Line of Credit The Society has a revolving line of credit in the amount of $15,000. Interest is charged at a floating rate of prime + 1.5 and is secured by real estate. 2. Lease Agreement The lease agreement with the Aylmer Curling Club was amended during the year. The term ends September 30, 2018. Rental income of $3,725.00 per year is payable to the Society immediately on December 1. 3. Property, Plant & Equipment $ 687,264 $ 583,438 $ 103,826 $ 113291 Recorded as of December 31, 1958 at values as determined by the Directors, plus addition at cost. 126 8 Accumulated Net Book Value Cost Amortization 2014 2013 Land $ 7,755 $ - $ 7,755 $ 7,755 Building 462,031 400,738 61,293 69,459 Leasehold improvements 92,789 63,213 29,576 31,204 Equipment -office 91,390 88,270 3,120 4,441 Equipment -automotive 400 400 - 70 Equipment -computer 5,757 5,757 - - Equipment -tractor 27,142 25,060 2,082 462 $ 687,264 $ 583,438 $ 103,826 $ 113291 Recorded as of December 31, 1958 at values as determined by the Directors, plus addition at cost. 126 8 CONS"I'1'I`II'IRYN & BY-LAWS OF THE AYI.,MER & E ST ELGIN A(IRICLJL.T'I.JRAI., SC)CIF'I'Y ARTIC'L,..' P NAME The name of the Society shall be "'file Aylmer and Last Elgin Agricultural Society , and henceforth known as "The Society" ARTICLE 11: A[lTHOR[TY The Society is organized under the authority of the Agricultural and Horticultural Organizations Act of the Province of Ontario, and all Articles of this constitution shall be read to conform with said Act. A101CLE III: PURPOSES The purposes of the Society shall be in accordance with the Agricultural and Horticultural Organizations Act. 'The objects of the Society shall be to encourage community involveinent and to promote education in the quality of life (yf'persons living in the surrounding community by: a) researching the needs of the community and developing programs to meet those needs: b) holding agricultural exhibitions for which prizes may be awarded to; (l ) encourage the production and marketing of agricultural produce and livestock and the methods thereof; (2) increasing an awareness and appreciation of the agricultural and rural lifestyles by promoting; local businesses; c) promoting the conservation of natural resources; d) encouraging the beautification of the agricultural community', e) supporting; and providing; facilities to encourage activities intended to enrich community life; f) developing and conducting activities to encourage Young people to participate in the activities of the agricultural society and to have more co1rununity involvement; g) supporting; and co-operating with other associations and organizations in the improvement of agricultural industry and community involvement; 127 AR'1'CCLF 1V: HEAI)_UI:k10E The head office of the Society shall be located in the Town of Aylmer in the Province of Ontario and at such place as determined from time to time by the Board of Directors of the Society; ARl'1CLE V: MEMBERSHIP (1) Every person shall be entitled to be a member of the Society; (2) Requirements for membership are; a) Payment of the aiuivai membership fee, as determined by the Board of Directors from time to time, by November 30`x' of the current year; b) Attainment of the age of 18 years c) Junior membership (up to age 17 years) can be a member of a Junior Membership; (3) Privileges of membership; A member (in good standing) shall be entitled to participate in the activities of the Society as shall be defined by the Board of Directors each year; (4) A member in good standing is a member that has paid their membership and has attended 75% of the previous years general meetings, which allows them to vote at the Annual General Meeting, ARTICLE VI: -DIRECTORS (1) The .Board of Directors shall consist of no less than 6 and no more than 8 directors. (2) At the annual meeting the membership shall elect from among themselves no less than 3 directors for a three year term, at least 2 directors for a two year term & the remaining directors for a one year term. (3) In the event of a vacancy occurring on the Board of Directors by the death of or resignation of any officer or director, a special general meeting of the Society shall be called and directors shall be elected to fill the vacancies; a) Directors must attend 75% of all meetings or resignation will be expected. (4) Directors shall be eligible for re-election at the end of their term if in good standing; (5) Where a director of the Society has a conflict of interest or financial interest, and whether direct or indirect, in any matter in which the Society is concerned, he/she shall disclose such interest and shall not take part in the consideration or discussion of, or vote on any question with respect to that matter; 128 (3) a) If above mentioned is not announced he/she can and will be asked to resign; (6) The board of Directors ,hail have the direction to act. i'oi- and on behalf of the Society in all matters, subject to the bylaws and regulations of the Society; AR'I'ICi,t; Vil; OF ICIERS (1) Immediately following the Annual General Meeting, the directors shall elect from among themselves a President, and a. 1 st Vice President, and they are to be kno�Nn as the Officers of the Society; (2) The President, I" Vice President and the remaining directors shall constitute the Board of Directors. (3) The Board shall engage under contract a Secretary -Treasurer who shall keep an accurate account of the proceedings of the Hoard and General meetings, acting under the control of and with the approval of the Board; (4) The Board may appoint a Director to perforin such of its bowers and duties as it may prescribe; (5) (a) The Secretary -Treasurer of the Society, before entering upon the duties of his/her ofiiee, shall give Bond for the faithful performance of his/het duties and especially for the due accounting for and paying over all monies which may come into his/her hands; b) It shall be the duty of the Board in each and every year to inquire into the sufficiency of the security bond given by such Secretary -Treasurer and to report thereon to the Society; c) If the Board neglects to procure and maintain proper and sufficient security bond, each member thereof shall be personally responsible for al I Funds of the Society that may have been received by the Secretary -"Treasurer; ARTICH' VIII: MFF TINGS OF THE SOCIETY (1) At least 2 weeks notice of every annual meeting ;hall be given by publication of a notice of the ineeting in at least 1 newspaper having a general circulation in the municipality in which the head office of the Society is located on 2 consecutive weeks; (2) Proxies are not permitted at any general or annual meeting of the Society; (3) The Annual Meeting of the Society shall be field at the time/place determined by the Board of Directors. 129 AT TI IF, ANNUAL MFF,TING a) The hired professional accounting firm shall present a report of the activities and accomplishments of the Society since the last Annual Meeting and a detailed statement of the receipts and expenditures since the last Annual Meeting, as well as the assets and liabilities of the Society prepared by the qualified Management Accountants under the terms and conditions of a Review Engagement; b) The Directors shall be elected; c) The Management Accountants shall be appointed. The Management Accountants are not to be directors of the Society. d) The Secretary -Treasurer shall be responsible for determining the eligibility of a person to vote. (A;NE AL ML;L' i'.INGS a) Only those persons who are members for the current year are eligible to vote at any general meeting; b) General meetings require 50% of available members to constitute a quorUrn; c) A general meeting may decide oil matters br0u17 tt to it by the Board, voting will take place behind closed doors; SPF(:IAI. GF.NERAI, MEF',TINGS a) A special general meeting will be called to deal with the selling, mortgaging, leasing, buying or otherwise disposing of property owlied by the Society; b) At the special general meeting outlined in (a), only those persons who are members for the current year are entitled to vote; ARTICIT' IX: DIRT CI0R'S MI I I INGS (1) A meeting of the Board shall be called by the Secretary -'Treasurer upon the direction of the President, or in his/her absence the I" Vice President, or by any three members of the Board, by notifying all members of the Board at least 7 days prior to the time fixed for such meeting;, providing that a meeting of the Board may be held immediately following the annual regular or special meeting of the Society without notice. 130 (5) (2) OUOKUM- Not less than 50% of the available elected Directors of the Board shall constitute a quor<tm. (3) VOTING- At. a Board of Directors Meeting, only the available elected Directors are eligible to vote. (4) POWER and DUDES- In addition to other specific duties and powers assigned elsewhere in these by-laws, the Board: (a) Must. attend one shift per event sponsored by the Society. (b) Must attend one shift of set -tip & teal- down of 4a. (c) Must attend 75% of all scheduled meetings and activities. (5) COM,MI.T TE S ANl), SUBCOMMUTr1 S The Board may establish committees from time to time in order to conduct its business more effectively. (6) Every officer and director shall be indemnified and saved harmless out of the funds of the Society from and against all costs, charges and expenses incurred in and about any action or suit brought against him/her in respect of any deed performed during the execution of his/her office, except where charges or expenses are incurred as a result of his/her o. wn willful neglect or default. ARTICLE X: E NANCES (1) The fiscal year of the Society shall be from the first day of November to the thirty-first day of October in the following calendar year. (2) Cheques to disburse the funds of the Society shall bear the signatures of any two of, the President, 1' Vice President or Secretary -Treasurer. (3) Any document that binds the Society shall be signed in accordance with two mentioned officers from above number) (4) The financial records of the Society shall be prepared annually under the terms of a review engagement by qualified management accountants duly appointed at the Society's previous annual meeting, by the Board of Directors. (5) Renumeration_7-- No compensation shall be paid to a director, officer or member of an agricultural society other than the Secretary -Treasurer but reasonable expenses incurred -by a director, officer or member in the performance of his/her duty may be paid (at the discretion of the Board) 131 (6) (6) 1 he financial accounts and other books of the Society shall be made available for inspection by directors reasonable request. ARTICU.", XI: RULES OF ORDER 'I fie Robert's Rules of Order shall govern the Society on all matters not covered by the by-laws. ARTICLE XII: CHANGF IN THE CONSTITUTION AND BY-LAWS (1) By-laws of the constitution of the Society may be rnade arid. or adopted, arnended or repealed by the Board of Directors providing it is confirmed at an arurual/general meeting ofthe Society OR at a special meeting of which notice has been given in the manner provided by Article VIII (and provided the Secretary -Treasurer has received notice of the motion 1 month prior at a general meeting, and the motion circulated to the membership at least two weeks in advance of that special meeting. (2) All regulations as set forth in the Agricultural and I=forticuitural Organizational Act, or as it may be revised from time to time, shall become a part of this constitution. AR"I ICLE X1 ll: DUTIES OF.0f, (1) Responsible for t1w safe custody of- - deeds, title papers and other documents relating to the Society's property - at least one copy of the minutes of proceedings, resolutions and by- laws of the Society. - books and records of the Society's (2) The Secretary -T ensurer: - Attend all meetings of the Society and keep true minutes thereof - Conduct the correspondence of the Society - Keep a record of -All business transactions of the Society -All resolutions passed by the Society -All amendments to the by-laws of the Society -A list of the members and their addresses 132 Scott Lewis President (7) A f ist of names & addresses of persons to whom prize money is paid and the amounts paid to each. person. All reports of committees that may from time to time be appointed by the Society. All annual statements, financial records and reports - Receive all monies paid to the Society and deposit, them to the credit of the Society in a chartered bank as the Society may by resolution d i rect. Keep the securities of the Society in safe custody Keep or cause to be kept proper books of account or make or cause to be made entries of ail receipts and expenditures of the Society. - Provide the Management Accountants with all the required financial records in order that lie/she may review and prepare a financial statement of the Society for the fiscal year passed. Prepare reports showing the financial position of the Society as the officers from time to time direct. Approved at the .Board ol'Director's Meeting held January 9, 2013. 133 Elaine L'arhart Secretary- Treasurer Elgin School Nutrition Network December 18, 2015 County of Elgin 450 Sunset Drive St. Thomas, ON N5R 5V1 Dear Warden Wiehle and County Council: Last year, your support helped provide more than 5,000 local children and youth with a healthy breakfast or nutritious snack through our school nutrition programs. Once again, EAT 2 LEARN and the students we serve, are seeking your financial assistance with a grant request of $5,000 to help maintain our food programs. School Nutrition Programs address the issue of child hunger by providing access to nutritious foods in a safe and inclusive setting. Your financial support would assist with food costs as provincial funding is set at $0.12 to $0.15 per child per day - a challenge for even the most frugal shopper! Demand for our programs continues to increase, forcing us to stretch our resources even further. Today, almost half of our schools are offering secondary food programs to better meet the needs in our community. A grant from the County would ensure thousands of students get the nourishment they need to stay alert and engaged throughout the school day giving them the opportunity to thrive and learn. By working together towards this common goal, the children and youth of Elgin County will continue to begin their day well-nourished and ready to learn. Should you need any additional information regarding this request please contact me at the number listed above. Sincerely, p_ Charlotte McDonald Community Development Coordinator Plw VV n "3 Elgin School Nutrition Network December 18, 2015 County of Elgin 450 Sunset Drive St. Thomas, ON N5R 5V1 Dear Warden Wiehle and County Council: Last year, your support helped provide more than 5,000 local children and youth with a healthy breakfast or nutritious snack through our school nutrition programs. Once again, EAT 2 LEARN and the students we serve, are seeking your financial assistance with a grant request of $5,000 to help maintain our food programs. School Nutrition Programs address the issue of child hunger by providing access to nutritious foods in a safe and inclusive setting. Your financial support would assist with food costs as provincial funding is set at $0.12 to $0.15 per child per day - a challenge for even the most frugal shopper! Demand for our programs continues to increase, forcing us to stretch our resources even further. Today, almost half of our schools are offering secondary food programs to better meet the needs in our community. A grant from the County would ensure thousands of students get the nourishment they need to stay alert and engaged throughout the school day giving them the opportunity to thrive and learn. By working together towards this common goal, the children and youth of Elgin County will continue to begin their day well-nourished and ready to learn. Should you need any additional information regarding this request please contact me at the number listed above. Sincerely, p_ Charlotte McDonald Community Development Coordinator EAT 2 LEARN Income Statement: 01/04/2014 to 31/03/2015 REVENUE Ministry Grant - Wages & Benefits $42,500.00 Ministry Grant - Administration $3,500.00 OSNP Grant - Schools $177,736.20 OSNP Grant - Equipment $22,200.00 OSNP Grant - Expansion $36,738.00 Breakfast For Learning $18,100.00 Breakfast Club of Canada $10,664.00 Community Grants & Donations $71,947.04 TOTAL REVENUE $383,385.24 EXPENSE Program: Advertising & Promotions $1,561.26 Meetings & Events $2,836.46 Volunteers $700.00 Resources $1,061.29 School Expenses $3,101.07 Other $298.28 School Grants 307,779.16 Total Program Expenses $317,337.52 Payroll: Wages & Benefits $34,096.72 EI Expense $752.32 CPP Expense $1,619.16 WSIB $375.06 Mileage $2,578800 Total Payroll Expenses $39,421.26 Administration: Advertising & Promotions $690.45 Courier & Postage $408.52 Insurance $1,080.00 Interest & Bank Charges -$0.16 Office Supplies & Equipment $2,428.81 Telephone $215.04 Meetings & Travel $497.37 Miscellaneous Expenses $999.78 Total General & Admin. Expenses $6,319.81 TOTALEXPENSES: $363,078.59 71l 121971dfl. 135 $20,306.65 From: Jim Bundschuh To: Becky Hi Subject: FW: Financials Date: Friday, February 19, 2016 2:00:44 PM From: Charlotte McDonald [mailto:eat2learn@gmail.com] Sent: February -17-16 11:52 AM To: Jim Bundschuh Subject: Re: Financials Good Morning Jim, As of December 31, 2015 the balance was $45,156.11 Of that, approximately $12,300 is for salary, benefits and mileage for January, February & March 2016 (the Ministry allocates its coordination funding in March and October). We had a handful of cheques that were delayed until after the Christmas Break: * 8 school cheques issued in January for a Breakfast Club of Canada grant of $12,800. * $1,979.20 payable to The Grocery Foundation Voucher Program. And, $15,000 is the remaining Dorothy Palmer Estate equipment allocation. That leaves a balance of $3,076.91. Once again, if you need any additional information please don't hesitate to contact me. Enjoy the sunshine! Charlotte On Thu, Feb 11, 2016 at 4:24 PM, Jim Bundschuh <jbundschuh47a 1 in ca> wrote: Hi Charlotte, thanks for the information. Dc you have e year-end bank balance you can share? Jim From: Charlotte McDonald [mailto:eat2learn(a)amail,com] Sent: February -10-16 6:56 PM To: Jim Bundschuh Subject: Financials Hi Jim, As a follow-up to our earlier conversation regarding clarification on EAT 2 LEARN's year-end balance, these funds were granted through the Dorothy Palmer Estate and have been designated for school equipment purchases only. These monies cannot be used as operational funds since they are earmarked for a specific purpose. Jim, should you need any additional information please feel free to contact me. Regards, Charlotte Charlotte McDonald 136 Community Coordinator EAT 2 LEARN 204 First Avenue, Box 22009 St. Thomas, Ontario N5R 4P0 ,519-207-1.040 eat21e, m am, 11.cc m www.osn .ca /www.faceh)-c)k.com/r)ayes/C)ntariQ-SiudcnL-- riLiQn-Prc)�ram/18032-5-5-5461260 Phis irrrnessage Inas (been scanned Iby L_astSpam elMaiill secu irifty service, I Iby TUC Managed IT Solutions. This email may contain confidential information. If you are not one of the intended recipients, if you receive this email or if it is forwarded to you without the express authorization of The County of Elgin, please destroy this email and contact us immediately. �� '"" lialla�^�nnaa a.:aairti;aiidanir f,lrtia�n ��nirribriiiraairruruua�nirrif IhsanL'aaira�n lysiruirrif,liirriy;g 4Jhif ��n..iruualill Charlotte McDonald Comnm unity Coordinator EAT 2 LEARN 204 First Avenue, Box 22009 St. Thomas, Ontario N5R 4P0 519-207-1040 eat2learn(��mail.com www.osn .ca htt : /www.facehook.com ayes,/Ontario-Student-Nutrition-Pro�,ram/18032555461260 Phis irrrnessage Inas Ibeen scanned Iby L_astSpam e-imaaiill secu iriidy seirviice. Com irrrnessage a 6A6 v6irilfik Fair Ile service de s6cu iriidm':* Ibabu it cou iririiells LastSpam. This email may contain confidential information. If you are not one of the intended recipients, if you receive this email or if it is forwarded to you without the express authorization of The County of Elgin, please destroy this email and contact us immediately. �� '"" lialla�^�nnaa a.:aairti;aiidanir f,lrtia�n anirribriiiraairruruua�nirrif IhsanL'aaira�n lysiruirrif,liirriy;g 4Jhif a�n..iruualill 137 At Ontario 2015 Annual Report 138 Agenda 1. Welcome and 4-H pledge 2. Additions to the agenda 3. Approval of agenda 4. Annual Meeting • Approval of Minutes of the last Annual Meeting • Financial Reports from 2015 • Committee Reports 5. Awards 6. Membership dues 7. Election of Board of Directors for 2015 8. New Business 9. Updates — Henry Helder 10. Adjournment Livestock Meeting to follow 139 President's Message 2015 Ontario 4-H 100 year anniversary and Elgin Report It seems like I just gave you a 2014 report. We had another good year in 4-H in Elgin. We started out the year with a good turnout at our Annual Meeting. This was followed in March with our Award's Night, another great turn out. At this meeting we received our new jackets. A big thanks to Maureen for the excellent job she did in looking after this. We had lots of good comments by members and leaders alike on how great they looked and fit. Membership in 2015 was about the same as last year. Thanks to Diane on how she keeps track of this as membership coordinator. Our county hosted the "Go For The Gold" regional competition. It was a great evening with lots of competition. Quite a few of our members also attended out of county competition events. We were well represented in these outings. It's great to see that our members make use of them. We even had some Toy Club members from Shedden club show their projects at the Ontario Plowing match. One of our former leaders, Pat Palmer received the Arbor Award at the Ontario 4-H Annual Meeting. As I have stated in the past you 4-H leaders make the 4-H program in Elgin. Thanks to each one of you for the dedication, time and effort you put into 4-H. Also a special thanks to our 4-H executive and directors, plus each one of you that helped at Award's Night, Annual Meeting, Go for the Gold, or chaperoning at out of county events or wherever else you helped. A big thank you to Karen for the great job she does on our newsletter and also the printing of our Annual Report. We also give thanks for the financial support we get from Elgin County Council, Elgin Federation of Agriculture, Vanden Brink Farm Equipment, Insurance Companies, and others who support us. So we look forward to 2016, another year of "learning to do by doing". 9fenry AeCler 140 Minutes of 2015 Annual General Meeting Saturday, February 7, 2015 Union United Church, Union, ON Meeting was called to order with the 4-H pledge and introductions Motion: to approve agenda. Moved, second, carried. Motion: to approve minutes as printed. Moved, seconded, carried. Financial report was reviewed - Roberta moved to approve the financial report, second, carried. Henry introduced Councillor Sally Marlyn, representative from the County of Elgin, and thanked the County for their support in the past. Mrs. Marlyn replied that 4-H has an important roll to fill in the County and the benefits will be better future leaders. She also reported that our application for a grant was approved. Budget Motion: to approve Board of Directors proposal to increase Elgin's membership fees from $50 to $55. Moved, seconded, tabled. Maureen reported that 135 member & leaders jackets were ordered plus 9 extra which will be paid separately by parents. The invoice for the jackets will be $6102 including HST. Motion: order for more jackets for clubs completed by June 30, 2015 and order more at year end for those clubs completed later. Moved, seconded, defeated. Motion: order jackets on completion of project and send info to Maureen & Diane to reorder, based on minimum order needed and leaders to pick up jackets and distribute. Moved, seconded, carried. Maureen and Erica were thanked for their work regarding the jackets. Motion: membership fee for 2015 to increase $5, from $50 to $55. Moved, seconded, carried. Motion: do not charge membership fee for border hopper. Moved, seconded, carried. Motion: to accept proposed budget. Moved, seconded, carried. Committee reports were reviewed and clarity provided by the committee Livestock report forms are now available on line, but hard copy forms may still be submitted. Awards Committee: motion: to approve more awards for the members. Moved, seconded, carried. Go For The Gold The Coordinator for the county is responsible for coaching and assistance and chaperones. Elgin is hosting for the Regionals in 2015. Henry introduced Fons Vandenbroek, President of the Elgin Federation of Agriculture (EFA) and thanked the EFA for their support in the past. Fons spoke about the battery collection when the r—I Q) CL 141 EFA has a Waste Oil Recycling day. The Ploughing club leader volunteered thatclu� Ip with the battery collection. Andy McTaggart proceeded to chair the Election of Directors for 2015 by declaring all positions vacant for Elgin 4-H. The nominations report provided the following names for Directors: Cassie Taylor Roberta Gillard Nicole Watson Henry Helder Denise Bancroft Maureen Jenkins Erica Unger was nominated by Gayle Bogart — Erica Declined Gayle Bogart Ray Dymock Motion: to add directors at Board of Directors discretion. Moved, seconded, carried. Andy McTaggart, zone 5 & 6 representative from 4-H Ontario lead the training session on "Engaging Youth Leaders/Directors. Awards for Years of Service of Volunteer Leaders were distributed. Allan Bogart -1 year, Dave McKillop — 1 year, Ann Marie Reymer — 1 yr, Kelly Ransom 1 year, Roberta Tenk — 1 year, Ken McCallum — 35 years, Gayle Bogart — 40 years and Pat Palmer — Arbour Award from Syngenta. Henry asked the leaders to volunteer for special events — awards/fun night and Go For The Gold. Next Board meeting February 24, 2015 at the EFA office. Karen Keith is still producing the 4-H Newsletters for 2015. Awards/Fun night is March 3, 2015 at the Shedden Keystone Complex. Meeting adjourned at 2 p.m with Livestock meeting to follow. President 142 Secretary ,1W QJ U0 M Elgin 4-H Association Comparative Income Statement Actual 01/01/2015 to '12!3'1/2015 REVENUE Revenue Membership Fees 5,450.00 Award and Recognition 127_10 Donations - Sponsorship 1,781.00 Donations - County Grant 2,000.00 Total Donations 3,78'1.00 Miscellaneous Income 522.80 Total Income 9,880.90 Other Revenue Interest Bank Account 0.00 Interest GIC 458.48 Total Other Revenue 458.48 TOTAL REVENUE 10,339.38 EXPENSE Expense expense total 0.00 Payroll Expenses Total Payroll Expense 0.00 General Expenses Awards and Recognition 857.16 County Annual Meeting 0.00 Volunteer Training 252.40 County/Regional Activities 288.44 Registration Fees 755.40 Courier & Postage 9.61 Membership Fees 7,575.00 Interest & Bank Charges 27.50 Newsletter Expense 1,172.34 gifts 0.00 Miscellaneous Expenses 7,130.80 office supplies 1'12.99 Subtotal Miscellaneous Expense 7,243.79 Total General Expenses 18,181.64 TOTAL EXPENSE 18,181.64 NET INCOME -7,842.26 Printed On: 01/1312016 4 143 1,497.71 2,000.00 26.50 61.15 Actual 01 /01 /2014 to '12131/20,14 4,900.00 94.23 6'11.21 9,96025 0.00 0.00 959.26 25126 0.00 6'12.05 956.25 521.90 7,800.00 7.50 1,073.50 9.00 '12,278.37 12,278.37 Page 'I Elgin 4-H Association Balance Sheet As at 1213112015 ASSET Current Assets Bank of Montreal Account Total Cash GIC Due June 2014 GIC Due June 11 2014 Total Investments Total Current Assets TOTAL ASSET EQUITY Owners Equity Retained Earnings - Previous Year Current Earnings Total Owners Equity TOTAL EQUITY LIABILITIES AND EQUITY Printed On, 0111312016 1,625.92 1,625.92 15,000.00 5,000.00 20,000.00 21,625.92 21,625.92 29,468.18 -7,842.26 21,625.92 21,625.92 21,625.92 5 144 Page Elgin 4-M Association Proposed Budget for 2016 Category/Description 2014 Actue 2015 Budget 2015 Actual 2016 Budget Income Membership Fees 4900 5775 (lo5x$s5) 5450 6000 (10oxS60) Awards & Recognition 94.23 75 127.1 100 Donations - Sponsorships 1497.71 1050 1781 1000 Donations - County Grant 2000 2000 2000 2000 County & Regional Activities 0 100 0 0 Interest - Bank acct 0.06 0 0 0 Interest GIC 604.29 500 458.48 400 Miscellaneous 857.1 100 522.8 100 Total Income 9953.39 9600 10339.38 9600 Expenses Advertising & Promotion 300 0 0 Awards & Recognition 959.26 700 857.16 800 County AGM / Volunteer Training 251.26 300 252.4 325 County/ regional Activities 612.05 500 288.44 400 Registration Fees 956.25 950 755.4 950 Membership Fees 7800 7875 (105x$75) 7575 7500 (100x$75 Postage & Courier 521.9 500 9.61 20 Newsletter Expense 1073.5 1200 1172.34 1200 Miscellaneous Expenses 96.65 6000 7243.79 175 Bank Charges 7.5 30 25 30 Total Expenses 12278.37 18355 18179.14 11400 Net Income -2324.98 -8755 0 145 -7839.76 -1800 Membership Coordinators Report by Don and Diane Catt Club # Club Name Volunteers/Leaders Members 1 Cowal Tractor Club 3 6 2 Cowal Girls Night Out 2 6 3 Elgin Sports 2 18 4 Dutton Maple Syrup 2 14 5 East Elgin Cookie Jar 2 plus youth leader 11 6 Belmont Dairy 5 plus youth leader 24 7 East Elgin Dairy 3 14 8 West Elgin Sheep 2 18 9 West Elgin Beef 2 12 10 East Farm Toy 2 11 11 East Elgin Plowing 3 12 12 Dutton Explore 4-H 2 8 In 2015, there were 12 4-H clubs active in Elgin. There were 6 life skills clubs, and 6 agricultural clubs offered. Elgin had 25 members new to the 4-H program, and 76 returning members, for a total of 101 participants. These 101 enthusiastic members completed 146 projects during the year. Way to go!! There were 13 members who reached the milestone of completing 6 projects, and 3 members completing 12 projects. There is 2 members who started in the 4-H program in 2004, and kept coming back each year. Way to go Alisha Caddey and Jackson Rose for graduating this year! Congratulations to all members and leaders for making 2015 such a positive year. 7 146 2015 Livestock Report In 2015, within Elgin County, we had the following livestock clubs: • West Elgin Beef Club (12 members) • East Elgin Dairy Club (14 members) • West Elgin Sheep Club (18 members) • Belmont Dairy Club (24 members) I sincerely would like to thank the leaders and volunteers who have assisted with these clubs. These individuals commit long hours to help ensure that our 4-H youth gain the knowledge and experience needed to compete in local and regional shows. We are so thankful to the veteran leaders who are willing to share their knowledge year after year and to new leaders who have joined us to carry on the importance of agriculture in our society. Each leader brings unique skills to these clubs. They are advisors, educators and mentors for our youth. Without these individuals, 4-H would not be available. In life, we each face successes and challenges. In 4-H, our members also face similar experiences. I want to thank each member for accepting your successes with poise and challenges with dignity. Through your experiences you will gain life-long skills as you realize the 4-H Motto of "Learn to do by doing". Beef, dairy and sheep club members represented Elgin County well at shows within the County and beyond Elgin County borders. Thank you to all 4-H leaders and members for representing our county with pride. 2015 also marked a special anniversary for 4-H. We celebrated the 70th anniversary of the West Elgin 4-H Beef Calf Club. This club has also been known as Aldborough, Dunwich, and Wallacetown Beef Calf Clubs over the years. This special occasion was celebrated at the Wallacteown Fair. Past members of the club were invited to attend for a photo and social time together. Throughout the 70 years, over 30 volunteers have spent countless hours as leaders for these clubs. The first leaders for this club were Ronald Ford and Melvin Small. The dedication and ongoing commitment of all leaders has kept 4-H alive in this community. Past and current Wallacetown Beef Calf Club Members at Wallacetown Fair October 3, 2015 147 In Memory of Melvin Small Ray Dymock and Melvin Small Oct, 2015 (4-H Beef Club leader 1945-1971) Ray Dymock Livestock Co-ordinator Um Dawe Cryderman, Secretary -Treasurer Elgin County Plowmen's Association 114 Dufferin Street Aylmer ON N5H 362 December 21, 2015 Becky Higgs Administrative Assistant Financial Services Elgin County 450 Sunset Drive St_ Thomas, ON, N5R 5V1 Dear Becky: On behalf of the Elgin County Plowmen's Association, we wish to thank you for the grant of $200.00 which you provided for our 2015 Plowing (Match_ We are again requesting a grant of $200 froth Elgin County to assist us to carry on with the Elgin County Plowing Match, which will be held on September 10, 2016, at a farm in Elgin County yet to be determined by our Executive. As an affiliate of the Ontario Plowmen's Association, the Elgin County Plowmen's Association's mandate is to showcase agriculture and country living in Elgin County. We do this through the plowing competition and displays at our annual Elgin County Plowing Match- At this event we provide education, information and entertainment to the spectators who attend from Elgin County and surrounding counties. We also encourage future plowers by providing financial assistance to the Elgin County 4-H Plowing Club. Enclosed please find a summary of our income and expenses for the year 2015. We hope that we can once more count on your support. Yours sincerely;, U Dave Cryderman ecretarylTreasurer Elgin County Plowmen's Association 519-77345.31 149 Elgin County Plowmen's Assoclatlon Year End Financial Report 2014 Elgin County Pbwman'a Association Year End Flnencial Report 2014 INCOME � � l � EXPENSES OLIN l MalaWde Township $500.00 Q °' a ° Fd ` o Ubro Service fee $ 58.75 la, 60 Centrad Elgin $ Ansell's Trophies $ 324.03 3! $`, 3:L West Elgin $ Mc Bain Signs $152.55 Lqz, V Dutton Dunwic h $150.00 rj 0 "edi-rri-truer f4r3Qc�� $ Township of Southwold $100.00 100,00 Pkwghmen-s Lunches $132.00 1 [PP, ao County of Elgin $200.00 �' GO Stamps, envelopes $ 215.45 t! 7, `f I Municipality of Bayham $ Conv registration $ 339.00.2A6-00 OPA Jr. Plowing $140.00 _ tro, od Spicer's & Tim Honors $ 82.14 Z 00 Total Grants $1090.00 _ t o 30, oQ Harold Walker Prizes $ 30.00 3a, 00 Jimmi Johns $ 396.12 Lf YA :t% Memberships $150.00 '01.5-0,00 Elgin 4H Sodbusters Club $ 400.00 A(s 0. lac:% ORA practice day -$a -50,00 Elgin 4H Pkwgh $2203.50 Plowmen's Entry Fee $400.00 fi 30 100 Elgin 4H Plough $1500.00 Banquet Ticket Sales $627.00 149.2 : 00 Top Link (41-1 Plough) $200.00 Gate Donations $421.00 F 3 q, "' Plough Points " $240.00 BMO $578.00 G (-" 0 < 0 0 Security $144.00 144 Harold Walker Prizes $30.00 30.00 Silent auction (Corn►.) $ 47.20 35 vo OATPA Jimmi Jons $183.06 '-e 19' i o i Banquet $900.00 /2-7 od i.ibro Interest $125.13 S 3, L O C) Primo Money (Ploughing) $1999.00 j310'6° I fQjam '4--1-) iZrt ug,, a-:; - :F 4 7 pEO-PuE 1'410 v M Total $2514.19 3 033, Tents (Aaron Wilkins) $ 565.00 5&-<-- --a Plough'mg Judges $ 355.40 3X7.00 Staking Day Lunch $179.16_ 16-7, oe BUSINESS DONATIONS °A -V4 p�.-4 �;, S k i rh m gt s I `{S - l Total $3225.00 _ 3[1 ` St. John Ambulance $ 200.U0 ZOO,-,' SecYrreas Honorarium 400.00 3S-0.00 Exhibitor Fees $915.00 ° o $11482.05 it 7073,5 Total Income $ 7744.19 QMn--of the Fumaw Sashes, Tiaras $175.15 Convention Expenses S 2M.362 -41P 3? Total $ 395.51 Aq&,39 Assets 1) 4-H Plough 2) 4-H Plough 3) 4-H Plough 4) Top Link 5) Plough Points to Ski mvn rrs Total Assets $3500 $1950 $1500 $ 200 240 $7390 -753s- Advertising 53s - i oLer s go -A4,5 9 150 Advertising and Promotion Manch Ad Times -Journal Thank you Ad T -J Aylmer Express $ 51,§.37r (prize list, bookmarks,Match Ad.) =12 rq S Carroll Publishing, (Weekly News) Total Grand Total Expenses $182.72 35757 5-0 $108.09 ? ` $12575.65 Becky Higgs From: Dave Bradley <wdkmbradley@gmail.com> Sent: Tuesday, December 29, 2015 2:56 PM To: Becky Higgs Subject: 2016 Grant Application Follow Up Flag: Follow up Flag Status: Flagged Good Afternoon Becky I am sending this email in regards to an email that was sent to Bill Todd. Over the past 2 years we have been fundraising to get our Fire Safety Trailer refurbished. We have been successful in this project and last season the trailer travelled from one end of Elgin County to the other. Now we are working towards some upgrades that will help in educating the public. It is our goal to upgrade our generator to something a little more user friendly and have a custom box built for it so its not travelling inside the trailer. Also we are wanting to put a intercom system in the trailer which would educate children in proper use of the phone in a emergency. The trailer also needs a upgrade of a second step attached at the back door of the trailer, which needs to be custom made. We have been able to get the trailer decaled with our grants and sponsors names who were generous enough to help out and now, would like to proceed to have Fire Prevention Messages added to the exterior. Along with this there is always the cost of up keep. Our account currently sits at a balance of $ 5,731.47 This has been a very fulfilling venture and without support it couldn't happen. If you need to contact me, I have attached my information at the bottom. Thank you and Happy New Year Chief Fire Prevention Officer (Malahide Fire Service) Dave Bradley Elgin County Fire Safety House Fundraising Co -Chairperson 519-615-7749 wdkmbradleyg gmail. com This message has been scanned by LastSnam e-mail security service. Ce message a 6t6 v6rifi6 par le service de s6curit6 pour courriels LastSpam. 151 7! Quad County Support Services Mailing Address: P. O. Box 65, Wardsville, Ontario, NOL 2NO November 10, 2015 Warden Paul Ens County of Elgin 430 Sunset Drive St. Thomas, Ontario N5R 5V1 Dear Warden Ens and Council Members: Telephone 519-693-4812 Fax 519-693-7055 Please consider my request for a grant for $2,000.00 for 2016 on behalf of Quad County Support Services. Quad County Support Services is a charitable non-profit organization that provides services to adults who have a developmental disability. We have been in operation for over 50 years and support some of the most vulnerable people in our area. Quad County's catchment area comprises the ends of four counties and West Elgin is in this area. We currently have two commitments that are not funded in the West Elgin area. One is the partnership that we share with the West Elgin Support Services office. The second is the West Elgin Outreach Program. Both of these opportunities allow us to provide some supports to families and individuals so that they can access opportunities in their home communities. Unfortunately, these programs are not funded by our funder the Ministry of Community and Social Services. We have been very fortunate in past years to be a grateful recipient of a grant from the County of Elgin and have been able to continue to offer this service to our individuals and families. Enclosed as per your request is a copy of the 2014/2015 Audited Financial Statements. If you require any additional information please feel free to contact me at 519-287-2827 or 519-693-4812. Thank you for your time and consideration of our request. Sincerely, Mrs. Lyn Moniz Corresponding Secretary Quad County Support Services Board of Directors ADMINISTRATION OFFICES RESOURCE CENTER COMMUNITY EMPLOYMENT OPTIONS RESIDENTIAL SERVICES 195 Wellington St, 205 Talbot Street 191 Queen Street 203 Main St. Wardsville, Ontario Wardsville, Ontario Wardsville, Ontario Glencoe, Ontario NOL 2NO NOL 2NO NOL 2NO NOL 1 MO (519) 693-4812 (519) 693-4478 (519) 693-4929 (519) 287-2306 (519) 693-7055 (Fax) 152 (519) 287-5905. (fox) QUAD: COUNTY SUPP! F SERVICES FINANCIAL STATEMENTS MARCH 31, 2015 153 QUAD COUNTY SUPPORT SERVICES MARCH 31, 2015 CONTENTS Page INDEPENDENT AUDITORS' REPORT FINANCIAL STATEMENTS Statement of Financial Position 1 Statement of Operations 2 Statement of Changes in Net Assets 3 Statement of Cash Flows 4 Notes to the Financial Statements 5 - 9 Schedules of Allocated Administration Expenses 10 Schedules of Operations Organization 11 Vocation Alternative Supports 12 Adult Individual Living Supports 13 Associate Living Supports 14 Community Employment Choices 15 CEC Youth Fund 16 Canada -Ontario Job Grant 17 Adult Community Access Supports 18 Partner Facility Renewal - Capital 19 154 To the Members of Quad County Support Services Bailey Kearney Ferg usonI C H A R T E R E D ACCOUNTANTS PARTNERS STEPHEN J. OUTRIDGE, CPA, CA KEVIN M. SABOURIN, CPA, CA JAMES D. KEARNEY, CPA, CA (RET.) INDEPENDENT AUDITORS' REPORT We have audited the accompanying financial statements of Quad County Support Services, which comprise the statement of financial position as at March 31, 2015, and the statements of operations, changes in net assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for not-for-profit organizations and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Basis for Qualified Opinion In common with many organizations, the Quad County Support Services, derives part of its income from donations and fundraising activities, which by their nature are not susceptible to complete audit verification. Accordingly, our verification of revenue from these sources was limited to an examination of the amounts recorded in the records. We were not able to determine whether any adjustments might be necessary to these revenues, excess of revenue over expenses, assets and net assets. 708 WELLINGTON STREET • P.O. BOX 24155WALLACEBURG ONTARIO • N8A 4L6 PHONE: 519-627-1448 • FAX: 519-627-0557 • EMAIL: bkfllp@kent.net • WEBSITE: www.bkf.ca Qualified Opinion In our opinion, except for the adjustment, if any, had the revenue in the preceding paragraph been susceptible to complete audit verification, the financial statements present fairly, in all material respects, the financial position of Quad County Support Services as at March 31, 2015, and of its financial performance and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. / LJ Wallaceburg, Ontario Charte ed Accountants May 25, 2015 Licensed Public Accountants 156 STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2015 ASSETS 2015 2014 CURRENT Cash and bank $ 562,733 $ 505,638 Investments (Note 2) 181,916 181,894 Accounts receivable 28,833 5,400 HST receivable 9,844 13,478 Prepaid expenses 6,818 5,674 MORTGAGE RECEIVABLE (Note 3) CAPITAL ASSETS (Note 4) 790,144 17,136 417,413 712,084 17,136 498,035 DUE FROM RELATED COMPANY (Note 10) 48,772 40,744 LIABILITIES AND NET ASSETS $ 1,273,465 $ 1,267,999 2015 2014 CURRENT Accounts payable and accrued liabilities (Note 5) $ 159,020 $ 132,935 Payable to the Ministry 6,487 3,525 DEFERRED CAPITAL CONTRIBUTIONS (Note 6) 165,507 136,460 254,751 317,309 NET ASSETS Unrestricted 690,544 633,504 Investment in capital assets (Note 7) 162,663 180,726 853,207 81 $ 1,273,465 $ 1,267,999 APPROVED ON BEHALF OF THE BOARD DIRECTOR DIRECTOR The accompanying notes are an integral part of these financial statements. 15-4- QUAD COUNTY SUPPORT SERVICES STATEMENT OF OPERATIONS FOR THE YEAR ENDED MARCH 31, 2015 Investment in Unrestricted Capital Assets Fund 2015 2014 REVENUE 41,414 48,863 - 381,355 Organization $ - $ 103,856 $ 103,856 $ 92,396 Vocation Alternative Support - 381,176 381,176 371,112 Individual Living Supports - 637,301 637,301 623,489 Associate Living Supports - 126,733 126,733 125,958 Community Employment Choices - 803,945 803,945 786,192 CEC Youth - 233,719 233,719 104,533 Canada -Ontario Job Grant - 26,134 26,134 - Community Access Supports - 311,031 311,031 292,873 Partner Facility Renewal - 7,232 7,232 - Amortization of deferred capital contributions 62,558 - 62,558 62,558 EXPENSES Organization Vocation Alternative Support Individual Living Supports Associate Living Supports Community Employment Choices CEC Youth Canada -Ontario Job Grant Community Access Supports Partner Facility Renewal Amortization 62,558 2,631,127 2,693,685 2,459,111 - 41,414. 41,414 48,863 - 381,355 381,355 373,570 - 641,943 641,943 628,605 - 126,733 126,733 126,228 - 803,945 803,945 786,192 - 233,719 233,719 104,533 - 26,134 26,134 - - 311,548 311,548 295,135 - 7,296 7,296 - - 80,621 - 80,621 83,163 80,621 2,574,087 2,654,708 2,446,289 EXCESS OF REVENUE OVER EXPENSES (EXPENSES OVER REVENUE) $ (18,063) $ 57,040 $ 38,977 $ 12,822 The accompanying notes are an integral part of these financial statements. 158 _2- QUAD COUNTY SUPPORT SERVICES STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED MARCH 31, 2015 Investment in Unrestricted Total Capital Assets Fund 2015 2014 NET ASSETS, beginning of the year $ 180,726 $ 633,504 $ 814,230 $ 801,408 Excess of revenue over expenses (expenses over revenue) (18,063) 57,040 38,977 12,822 NET ASSETS, end of the year $ 162,663 $ 690,544 $ 853,207 $ 814,230 The accompanying notes are an integral part of these financial statements. 159- QUAD COUNTY SUPPORT SERVICES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 OPERATING ACTIVITIES Excess of revenue over expenses (expenses over revenue) $ 38,977 $ 12,822 Items not requiring cash Amortization 80,621 83,163 Amortization of deferred capital contributions (62,558) (62,558) 57,040 33,427 Net change in non-cash working capital balances Accounts receivable (23,433) 2,955 HST receivable 3,634 (1,386) Prepaid expenses (1,144) 172 Due from related company (8,028) (4,172) Accounts payable and accrued liabilities 26,086 30,916 Payable to the Ministry 2,962 (920) Cash provided by operating activities 57,117 60,992 INVESTING ACTIVITIES Additions to capital assets Equipment - (22,596) Cash used in investing activities - (22,596) FINANCING ACTIVITIES Deferred capital contributions - 22,596 Cash provided by financing activities - 22,596 INCREASE IN CASH AND CASH EQUIVALENTS 57,117 60,992 CASH AND CASH EQUIVALENTS, beginning of the year 687,532 626,540 CASH AND CASH EQUIVALENTS, end of the year $ 744,649 $ 687,532 REPRESENTED BY Cash and bank $ 562,733 $ 505,638 Investments 181,916 181,894 $ 744,649 $ 687,532 The accompanying notes are an integral part of these financial statements. 160 -4- QUAD COUNTY SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2015 GENERAL The organization is incorporated without share capital under the Laws of Ontario and its principal activities include the provision of developmental, vocational and residential services for the physically and mentally challenged. I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION These financial statements have been prepared in accordance with the Canadian accounting standards for not- for-profit organizations in Part III of the CPA Canada Handbook and include the following significant accounting policies: (a) FUND ACCOUNTING The organization follows the fund basis of accounting. The financial statements separately disclose the following funds maintained by the organization: The unrestricted fund reflects activities associated with the organization's day-to-day operations. The investment in capital assets reflects the activities associated primarily with the organization's capital requirements. (b) CASH AND CASH EQUIVALENTS The organization's policy is to present bank balances under cash and cash equivalents, including investments which can be promptly liquidated. (c) REVENUE RECOGNITION The organization is funded primarily by the Province of Ontario in accordance with budget arrangements established by the Ministry of Community and Social Services. Operating subsidies are recorded as revenue in the period to which they relate. Subsidies approved but not received at the end of an accounting period are accrued. Where a portion of a subsidy relates to a future period, it is deferred and recognized in that subsequent period. Investment income includes interest income and is recorded on the accrual basis. (d) FINANCIAL INSTRUMENTS The organization recognizes and measures financial assets and financial liabilities on the statement of financial position when they become a party to the contractual provisions of a financial instrument. All financial instruments are measured at fair value on initial recognition. The financial assets subsequently measured at amortized cost include cash and bank, investments, accounts receivable, HST receivable, mortgage receivable and due from related company. The financial liabilities measured at amortized cost include accounts payable and accrued liabilities, and payable to the Ministry. 1615- QUAR COUNTY SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2015 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (e) CAPITAL ASSETS Capital assets are charged as expenses in the program in the year of acquisition. Amortization of capital assets is provided for in these financial statements using the straight-line method at the following rates: Buildings 2.5% Equipment 20% Automotive 20% Leasehold improvements 10% Paving 6.7% (f) DEFERRED CAPITAL CONTRIBUTIONS Deferred capital donations and capital grants are amortized on the diminishing balance basis over the estimated useful life of the corresponding capital assets. (g) ALLOCATION OF EXPENSES The organization is involved in the provision of developmental, vocational and residential services for the physically and mentally challenged. The costs of each program include the costs of personal premises and other expenses that are directly related to providing the programs. The organization also incurs a number of general support expenses that are common to the administration of the organization and each of its programs. The organization allocates certain of its general support expenses by identifying the appropriate basis of allocating each component expense and applies that basis consistently each year. Amounts allocated are provided in the schedule of Allocated Administration Expenses. (h) USE OF ESTIMATES The preparation of financial statements in accordance with Canadian generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the statement of financial position date, as well as revenue and expenses for the year. The organization regularly assesses these estimates and, while actual results may differ, management believes that the estimates are reasonable. Accounts specifically affected by estimates in these financial statements include accounts receivable, accounts payable and accrued liabilities and the estimated useful life of capital assets. 2. INVESTMENTS The investments consist of guaranteed investment certificates earning interest at varying rates from 1.15% to 3.35% and maturing at varying dates through November, 2019. At year end the market value of the investments approximated the carrying value. 162 -6- 3. MORTGAGE RECEIVABLE NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2015 2015 2014 12% Mortgage receivable interest recoverable annually, maturing January, 2016 $ 17,136 $ 17,136 The mortgage is receivable from Quadco Services for the Handicapped, a related company which rents property to handicapped persons, and is secured by land and building located at 159 B Ewen Avenue in Glencoe, Ontario. 4. CAPITAL ASSETS Accumulated Net Net Cost Amortization 2015 2014 Land $ 48,960 $ - $ 48,960 $ 48,960 Buildings 424,007 307,851 116,156 125,493 Equipment 374,862 346,839 28,023 52,226 Automotive 204,646 188,542 16,104 28,720 Leasehold improvements 371,490 163,320 208,170 242,636 Paving 3,000 3,000 - - $ 1,426,965 $ 1,009,552 $ 417,413 $ 498,035 5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities are comprised of the following amounts: 2015 2014 Accounts payable and accrued liabilities $ 157,589 $ 131,678 Government remittances pa able 1,431 1,257 $ 159,020 $ 132,935 6. DEFERRED CAPITAL CONTRIBUTIONS Deferred capital contributions related to capital assets represent the unamortized amount of donations and grants received for the purchase of capital assets. The amortization of deferred capital contributions is recorded in the statement of operations. Balance, beginning of the year Capital contributions received Less: amounts amortized to revenue 2015 2014 $ 317,309 $ 357,271 - 22,596 62,558) (62.558 Balance, end of the year $ 254,751 $ 317,309 1 G -T - S. CFSA SERVICES APPROVAL WITH MINISTRY OF COMMUNITY AND SOCIAL SERVICES Quad County Support Services has a Service Contract/CFSA approval with the Ministry of Community and Social Services and the Ministry of Children and Youth Services. A reconciliation report summarizes, by detail code, all revenue and expenses and identifies any resulting surplus or deficit that relates to the Service Contract/CFSA Approval. A review of this report shows the following services to be in a deficit position as at March 31, 2015: Vocation Alternative Supports $ (179) Adult Living Supports $ (4,642) Adult Community Access Supports $ (517) Partner Facility Renewal - Capital (64) 9. PUBLIC SALARY DISCLOSURE In the year ended March 31, 2015, there were no employees that received a salary of $100,000 or more as defined in the Public Sector Salary Disclosure Act, 1997. 164 -8- QUAD COUNTY SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2015 7. INVESTMENT IN CAPITAL ASSETS (a) Investment in capital assets is calculated as follows: 2015 2014 Capital assets $ 417,413 $ 498,035 Amounts financed by: Deferred capital contributions (254,751) (317,309) $ 162,662 $ 180,726 (b) Change in net assets invested in capital assets is calculated as follows: 2015 2014 Excess of expenses over revenue: Amortization of deferred capital contributions $ 62,558 $ 62,558 Amortization of capital assets (80,621) (83,163) $ (18,063) $ (20,605) Net change in investment in capital assets: Purchase of capital assets $ - $ 22,596 Amount funded by: Deferred capital contributions - (22,596) S. CFSA SERVICES APPROVAL WITH MINISTRY OF COMMUNITY AND SOCIAL SERVICES Quad County Support Services has a Service Contract/CFSA approval with the Ministry of Community and Social Services and the Ministry of Children and Youth Services. A reconciliation report summarizes, by detail code, all revenue and expenses and identifies any resulting surplus or deficit that relates to the Service Contract/CFSA Approval. A review of this report shows the following services to be in a deficit position as at March 31, 2015: Vocation Alternative Supports $ (179) Adult Living Supports $ (4,642) Adult Community Access Supports $ (517) Partner Facility Renewal - Capital (64) 9. PUBLIC SALARY DISCLOSURE In the year ended March 31, 2015, there were no employees that received a salary of $100,000 or more as defined in the Public Sector Salary Disclosure Act, 1997. 164 -8- QUAD 'COUNTY SUPPORT SERVICES . NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2015 10.. RELATED PARTY TRANSACTIONS As outlined in note 4, the organization has entered into an agreement with a related company whereby the related company has borrowed funds to secure a property rented to handicapped persons. The mortgage is receivable interest only. Interest in the amount of $2,056 (2014 - $2,056) is included in organization revenue in the statement of operations. In addition, the organization has an amount receivable from this company related to advances of working capital and uncollected interest. The resulting receivable of $48,772 (2014 - $40,744) is non-interest bearing and has no specified terms of repayment and is shown on the statement of financial position as due from related company. Transactions between related parties have been recorded at their exchange amounts. 11. ECONOMIC DEPENDENCE/GOVERNMENT ASSISTANCE The organization receives a substantial amount of its revenue from the Ontario Ministry of Community and Social Services,the Ministry of Children and Youth Services and the Ministry of Training, Colleges and Universities and is financially dependent on the Province for funding. 12. FINANCIAL INSTRUMENT RISK MANAGEMENT The organization is exposed to various risks through its financial instruments, without being exposed to concentrations of risk. The following analysis presents the organization's exposures to significant risk as at March 31, 2015: CREDIT RISK Credit risk is the risk of financial loss to the organization if a debtor fails to discharge an obligation. The organization is exposed to credit risk with respect to accounts receivable. The organization assesses, on a continuous basis, accounts receivable on the basis of amounts it is virtually certain to receive. There has been no change to this risk exposure from the prior year. 13. COMMITMENTS AND CONTINGENCIES The company has entered into a lease agreement for the premises from which it operates one of its programs. The annual minimum lease obligation expiring in 2016 is $21,630. m SCHEDULE OF ALLOCATED ADMINISTRATION EXPENSES FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 EXPENSES $ 142,307 $ 133,267 Salaries and' employee benefits $ 97,460 $ 95,734 Staff travel and training 4,701 2,689 Purchased services 16,708 16,129 Office 4,480 6,421 Utilities and taxes 4,058 3,413 Insurance 2,754 2,019 Repairs and maintenance 4,658 1,040 Communication 6,085 5,481 Other 1A03 341 The accompanying notes are an integral part of these financial statements. 166-10- $ 142,307 $ 133,267 ALLOCATION Organization $ 15,188 $ 9,488 Vocation Alternative Support 33,266 32,659 Individual Living Supports 56,425 54,059 Associate Living Supports 12,130 12,227 Community Access Supports 25,298 24,834 $ 142,307 $ 133,267 The accompanying notes are an integral part of these financial statements. 166-10- The accompanying notes are an integral part of these financial statements. 1671- 103,856 92,396 EXPENSES Allocated administration 15,188 9,488 Administration 25,755 35,958 Contract services - 3,375 Telephone,wireless 264 42 Minor capital 207 - 41,414 48,863 EXCESS OF REVENUE OVER EXPENSES $ 62,442 $ 43,533 The accompanying notes are an integral part of these financial statements. 1671- QUAD COUNTY SUPPORT SERVICES SCHEDULE OF OPERATIONS - VOCATION ALTERNATIVE SUPPORTS FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 REVENUE Provincial subsidy $ 352,843 $ 342,500 Sales 2,095 487 Contract labour 7,296 6,397 Other 172 10,448 Transportation 18,770 11,280 381,176 371,112 EXPENSES Salaries and employee benefits 241,724 233,546 Trainee wages 52,219 51,187 Purchased services 707 449 Supplies 5,446 8,711 Utilities and taxes 6,692 6,460 Staff travel and training 2,526 1,134 Repairs and maintenance 1,537 2,340 Insurance 4,394 5,561 Advertising and promotion 30 30 Vehicle operation 29,737 28,841 Communication 3,077 2,652 Allocated administration 31266 32.659 381,355 373,570 EXCESS OF EXPENSES OVER REVENUE $ (179) $ (2,458) The accompanying notes are an integral part of these financial statements. 168 -12- QUAD. COUNTY SUPPORT SERVICES SCHEDULE OF OPERATIONS - ADULT INDIVIDUAL LIVING SUPPORTS FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 REVENUE Provincial subsidy $ 629,126 $ 608,375 Transportation - 5,000 Other funding 8,175 10.114 641,943 628,605 EXCESS OF EXPENSES OVER REVENUE $ (4,642) $ (5,116) The accompanying notes are an integral part of these financial statements. 1693- 6373301 623,489 EXPENSES Salaries and employee benefits 560,151 549,898 Staff travel and training 3,080 4,089 Purchased services 892 961 Supplies 1,862 3,140 Rent 5,400 5,400 Repairs and maintenance 3,877 161 Insurance 3,954 2,585 Advertising and promotion 326 54 Vehicle operation 4,156 6,361 Communication 1,820 1,897 Allocated administration 56,425 54.059 641,943 628,605 EXCESS OF EXPENSES OVER REVENUE $ (4,642) $ (5,116) The accompanying notes are an integral part of these financial statements. 1693- REVENUE Provincial subsidy SCHEDULE OF OPERATIONS - ASSOCIATE LIVING SUPPORTS FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 $ 126,733 $ 125,958 EXPENSES Salaries and employee benefits 34,738 33,556 Staff travel and training 658 2,500 Purchased services 76,644 76,097 Supplies 60 - Insurance 503 640 Vehicle operation 2,000 1,058 Communication - 150 Allocated administration 12,130 12,227 126,733 126,228 EXCESS OF REVENUE OVER EXPENSES (EXPENSES OVER REVENUE) $ - $ (270) The accompanying notes are an integral part of these financial statements. 170-14- REVENUE MTCU recoveries Interest EXPENSES SCHEDULE OF OPERATIONS - COMMUNITY EMPLOYMENT CHOICES FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 $ 803,945 $ 786,140 - 52 803,945 786,192 Operating 650,209 638,181 Employment and training 133,161 102,118 Supplies 2,747 5,492 Rent 16,000 17,500 Repairs and maintenance 1,828 22,901 803,945 786.192 EXCESS OF REVENUE OVER EXPENSES The accompanying notes are an integral part of these financial statements. 17J5- SCHEDULE OF OPERATIONS - CEC YOUTH FUND FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 REVENUE MTCU recoveries $ 233,690 $ 104,500 Interest 29 33 233,719 104,533 EXPENSES Operating 23,328 10,740 Employment and training 210,188 93,793 Supplies 203 - 233,719 104,533 EXCESS OF REVENUE OVER EXPENSES The accompanying notes are an integral part of these financial statements. 172-16- QUAD COUNTY SUPPORT SERVICES SCHEDULE OF OPERATIONS - CANADA -ONTARIO JOB GRANT FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 REVENUE MTCU recoveries $ 26,134 $ EXPENSES Salaries and benefits 2,296 Training incentives 22,214 Allocated administration 1.624 EXCESS OF REVENUE OVER EXPENSES $ - $ - The accompanying notes are an integral part of these financial statements. 17t7- SCHEDULE OF OPERATIONS - ADULT COMMUNITY ACCESS SUPPORTS FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 REVENUE Provincial subsidy $ 280,013 $ 272,810 Other 31,018 20,063 EXCESS OF EXPENSES OVER REVENUE $ (517) $ (2,262) The accompanying notes are an integral part of these financial statements. 174-18- 311,031 292,873 EXPENSES Salaries and employee benefits 243,463 235,095 Staff travel and training 2,110 1,257 Purchased services 7,592 3,060 Supplies 14,395 12,178 Utilities and taxes 6,614 6,536 Rent 2,119 1,370 Repairs and maintenance 2,016 6,302 Insurance 3,546 2,136 Advertising and promotion - 126 Vehicle operation 2,995 - Personal needs 174 955 Communication 1,226 1,286 Allocated administration 25,298 24,834 311,548 295,135 EXCESS OF EXPENSES OVER REVENUE $ (517) $ (2,262) The accompanying notes are an integral part of these financial statements. 174-18- REVENUE Minor capital grant SCHEDULE OF OPERATIONS - PARTNER FACILITY RENEWAL - CAPITAL FOR THE YEAR ENDED MARCH 31, 2015 2015 2014 $ 7,232 $ EXPENSES Repairs and maintenance 7,296 - EXCESS OF EXPENSES OVER REVENUE $ (64) $ - The accompanying notes are an integral part of these financial statements. 1739- P.D. Box 130 www.rodneyfai 4 County of Elgin — Council Members 450 Sunset Drive St. Thomas, ON N5R SV1 Dear County Council Members: This is a grant request from the Directors of the Rodney-Aldborough Agricultural Society for the year 2016 The Society has a membership of 350 plus and will hold its 162nd fair on September 16'h 17th, and 18th, 2016. The Directors, Associate Directors and volunteers are planning an exciting upcoming fair and request that the Corporation of the County of Elgin duly consider providing the society a grant in 2016. Money received from the County of Elgin will be used for providing entertainment and lunch for adults with developmental disabilities and for school age children, for agricultural displays and educational demonstrations, and entertainment for all ages. Thank you for your continued support each year. The success of the fair is directly dependant on the financial support of the County of Elgin, OMAF, local businesses, service clubs, and members of the community as well as the many, many hours put in by volunteers. Yours truly, June McLarty Secretary 176 From: Jim Bundschuh To: Becky Hi Subject: FW: County Grant for Rodney Aldborough Fair Date: Monday, February 22, 2016 11:40:57 AM From: June McLarty [mailto:jmclarty@xplornet.ca] Sent: February -22-16 5:48 AM To: Jim Bundschuh Cc: rbcbuchanan@icloud.com Subject: County Grant for Rodney Aldborough Fair Jim, We will be using the grant money for capital upgrades to our existing grand stand. We are also expecting increased costs this year due to loss of our midway provider. We are expecting to have to pay for a midway to come to our fair and are expecting the cash reserves to be used up this year. As well over the last 2 years we have consistently been operating at a net loss. If you have any other questions please contact our treasurer, Ron Buchanan. Thank you, June McLarty On 12/02/2016 3:19 PM, Jim Bundschuh wrote: Hi June, Council had a preliminary review of grant requests this week. During that review, Council indicated a desire to reduce grant spending. They plan to look at organizations with sufficient reserves/cash on hand that would indicate a capacity to self -fund their programs without the need for a County grant. Could you please reply, indicating what plans your organization has for its reserves/cash available. This information will be included in Council's final grant deliberations on March 8. A response prior to February 22 would be appreciated. Thank you, Jim Bundschuh Director of Financial Services County of Elgin (519) 631-1460 x141 This email may contain confidential information. If you are not one of the intended recipients, if you receive this email or if it is forwarded to you without the express authorization of The County of Elgin, please destroy this email and contact us immediately. ' 4�11� ��:re;���. a aair7i;,li����ar h�,lrti���: ��ar7i�rliiraair7ur�u�u���ar7ih I�s��:�f'aair��: I�siruir7ih�,liir7if;g 4Jhi6, ��:..ir�u�u mull 177 RODNEY ALDBOROUGH AGRICULTURAL SOCIETY FINANCIAL STATEMENTS For the year ended December 31, 2015 (Unaudited) 178 21961 1 UGHWAY #7 MABERLY, ON 10112130 Tel, 519.1172,8334 Fax, 877,247,0465 REVIEW ENGAGEMENT REPORT To the Directors of the Rodney Aldboi-ough Agricultural Society I have reviewed the balance sheet of the Rodney Aldborough A(�HCL]Itllral Society as at December 3 1, 2015 and the statement of operations and changes in net assets for the year, then ended, These financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations. My review was made in accordance with Canadian generally accepted standards for review engagIlmensand accordingly consisted primarily ofenquiry, analytical procedures and discussion related to information supplied to me by the organization. A review does not constitute an audit and consequently I do not express an audit opinion oil these financial statements. Based on rnreview, nothing has come to m me that Causes e to believe that these financial statements are Y z:1 not, in all material respects, in accordance with Canadian accounting standards not-lor-profit organizations. ndrew, Heyb1orn Professional Business and ,accounting Consultant Maberly, Ontario January 6, 2016 .. . . .. . . ................. . ....... 179 RODNEY ALDBOROUGH AGRICULTURAL SOCIETY BALANCE SHEET (Unaudited) As at December 31, 2015 Current Bank Investment Prepaid expenses Liabilities Reserves Net Assets - unrestricted ASSETS 2015 $ 4,295 11,980 2,213 2014 $ 6,965 11,086 2,302 $ 18,•188 $ 20,353 LIABILITIES AND NET ASSETS $ 0 18,488 $ 0 20,353 $ 18,488 $ 20,353 The accompanying summary of significant accounting policies form an integral part of these financial statements. RODNEY ALDBOROUGH AGRICULTURAL SOCIETY STATEMENT OF OPERATIONS AND CHANGES IN NET ASSETS (Unaudited) For the year ended December 31, 2015 Receipts Grants received Gate receipts Other fair revenues Donations Advertising income Fund raising Investment income Other income Disbursements Bad debts Tractor Pull Entertainment Other fair expenses Fair prizes Exhibits, demonstrations Fund raising expenses Other fair expenses - Ambassador Fair and administrations equipment Donations Administration, postage and courier Advertising and promotion Travel expenses Insurance Conferences, education and annual meeting Honorariums Registration fees, dues and licences Miscellaneous Receipts over (under) disbursements for the year Net assets, beginning of year Net assets, end of year 2015 $ 7,500 14,410 9,381 10,434 6,037 1,767 994 1,399 51,922 400 11,935 5,760 9,036 8,353 1,260 0 2,032 0 260 826 2,100 1,660 4,008 125 5,000 776 256 53,787 S 2014 8,233 16,439 7,420 11,084 5,799 1,111 -156 755 50,685 260 11,358 6,861 10,622 9,387 0 89 381 134 60 733 865 1,089 3,985 155 5,100 603 0 51,682 -1,865 -997 20,353 21,350 $ 18,488 S 20,353 The accompanying summary of significant accounting policies form an integral part of these financial statements. 181 RODNEY ALDBOROUGH AGRICULTURAL SOCIETY Statement of Cash Flows (Unaudited) For the .year ended December 31, 2015 Cash resources provided by (used in) Operating activities Receipts over (under) disbursements for the year Items not involving cash Change in accounts receivable Change in prepaid expenses Investing activities (Increase) / decrease in value of investment Increase (decrease) in cash Cash, beginning of year Cash, end of year 2015 2014 -1,865 $ -997 0 105 -894 155 -2,670 -760 6,965 $ 4,295 The accompanying summary of significant accounting policies form an integral part of these financial statements. 182 7,725 6,965 RODNEY ALDBOROUGH AGRICULTURAL SOCIETY BREAKDOWN OF PRIZES EXPENSES For the year ended December 31, 2015 A. CLASS EXPENDITURES Competitive Class - Prize Monev paid out for the followine competitions: Livestock Class 1 Sheep $ 250.00 Class 2 Cattle 2,620.00 Class 3 Miniature Horse 834.00 $ 3,704.00 Cron Class 6 Grain & Seed 600.00 Class 11 Flowers 303.00 903.00 Farm Fresh Junior Fair 458.33 Class 7 Roots & Vegetables 288.00 Class 8 Fall Fruits 96.00 384.00 Homecraft and Cultural Expression $ 9,228.33 Class 4 Scarecrow Competition 150.00 Class 9 Culinary Arts 685.00 Class 10 Creative Crafts 642.00 Class 12 Art 214.00 Class 14 Photography 153.00 1,844.00 Youth Competitions Class 13 Faun Display 50.00 Class 15 Youth Poster Competition 10.00 Class 17 Junior Fair 458.33 Class 18 Ambassador 1,000.00 1,518.33 Judges costs 875.00 Total Competitive Class Expenditures $ 9,228.33 Non -Competitive Class - Educational exhibitions or demonstrations Livestock Kennedy Kritters TOTAL OF A. Competitive and non-competitive expenditures 183 $ 1,260.00 $ 10,488.33 RODNEY ALDBOROUGH AGRICULTURAL SOCIETY BREAKDOWN OF PRIZES EXPENSES - FOR AGRICULTURAL EXHIBITION GRANT For the year ended December 31, 2015 A. CLASS EXPENDITURES Competitive Class - Prize Monev said out for the following competitions: Livestock Class 1 Sheep $ 250.00 Class 2 Cattle 2,620.00 Class 3 Miniature Horse 834.00 $ 3,704.00 Cron CALCULATION OF AGRICULTURAL EXHIBITION GRANT 1/3 of Total Eligible Expenditures from line G to a maximum of $3,000 Grant Requested 3,000.00 :m Class 6 Grain & Seed 600.00 Class I I Flowers 303.00 903.00 Farm Fresh Class 7 Roots & Vegetables 288.00 Class 8 Fall Fruits 96.00 384.00 Homecraft and Cultural Expression Class 4 Scarecrow Competition 150.00 Class 9 Culinary Arts 685.00 Class 10 Creative Crafts 642.00 Class 12 Art 214.00 Class 14 Photography 153.00 1,844.00 Youth Competitions Class 13 Farm Display 50.00 Class 15 Youth Poster Competition 10.00 Class 17 Junior Fair 458.33 Class 18 Ambassador 1,000.00 1,518.33 Judges costs 875.00 Total Competitive Class Expenditures $ 9,228.33 Non -Competitive Class - Educational exhibitions or demonstrations Livestock Kennedy Kritters $ 1,260.00 TOTAL OF A. Competitive and non-competitive expenditures $ 10,488.33 B. AMATEUR TALENT $ 0.00 C. FARMSTEAD IMPROVEMENT COMPETITIONS $ 0.00 D. TOTAL OF B & C (not exceeding $1,000) $ 0.00 E. ENTER 1/2 OF A $ 5,244.17 F. Enter the amount on line D or E whichever is less $ 0.00 G. TOTAL ELIGIBLE EXPENDITURES (A plus F) $ 10,488.33 CALCULATION OF AGRICULTURAL EXHIBITION GRANT 1/3 of Total Eligible Expenditures from line G to a maximum of $3,000 Grant Requested 3,000.00 :m RODNEY ALDBOROUGH AGRICULTURAL SOCIETY Summary of Significant Accounting Policies (Unaudited) For the year ended December 31, 2015 Nature and Purpose of Organization The primary purpose of The Rodney Aldborough Agricultural Society is to host an annual fall fair at the fairgrounds located in Rodney, Ontario. The organization is an unincorporated non-profit organization and is exempt from income taxes. Investment The organization carries a guaranteed investment fund at a quoted market value. Revenue Recognition Grants related to current expenditures are reflected in the accounts as revenue in the current year. Fundraising and donation revenue is recorded as income when funds are received. Volunteers contribute time to assist the organization in organizing and hosting the fall fair. Because of the difficulty in determining their fair value, contributed services are not recognized in the financial statements. Investment income is recognized as earned. Capital Assets Capital assets belonging to the organization are not reported on the financial statements. They are expensed in the year of purchase. Use of Estimates The preparation of the organization's financial statements in accordance with Canadian accounting standards for not-for-profit organizations requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses during the reporting periods. Actual results could differ from estimates used in these financial statements. 185 RODNEY ALDBOROUGH AGRICULTURAL SOCIETY Notes to the Financial Statements (Unaudited) For the year ended December 31, 2015 1. Investments and Risk Management The investment is comprised of a guaranteed investment fund held with Transamerica Life Canada. It is the management's opinion that the organization is not exposed to significant interest or credit risks. Ontario Society financial records must be audited for the protection of both the treasurer and the Society. One of the following must be submitted: a completed Audit Certificate with two signatures that are not executive officers or board members of the Society or related to one another or the treasurer. OR an Audit Report (not a Compilation, also known as, Notice to Reader) that has been completed by a professional firm (CA, CMAJCPA, CGA),). Please send a copy of the Audit Report and retain the original for your files. This usually has only one signature. Note that Compilations, also known as Notice to Readers,, will no longer be acceptable as formats for reviews. If your financial statements are in this format, please also supply the Audit Certificate as described above. We certify that the statements of receipts & disbursements and assets & liabilities of the Rodney Aldiborough Agricultural Society, for the fiscal year ended December 31, 2015, are correct, and that our examination of the books and records of the Society included tests to ensure: 1. all cash receipts were correctly recorded; 2. all recorded vouchers were accurate and authentic; 3. all investment and similar assets which were reported actually exist. Date : January 6, 2016 Auditor / Financial Re i6! —A drew Heybiom Signature Phone (519) 872-8334 Date : January 6, 2016 Auditor / Financial Reviewer — Douglas Clarke Signature Phone (613) 702-0467 Any officer, director or auditor of an organization who makes a false statement in any report or information required under the Agricultural and Horticultural Organizations Act is guilty of an offence and on conviction is liable to a fine of not more than, $2000. R.S.O. 1990, c. A.9, s. 16 sy-nainne- Q u—cC l 1 os— safe9e*mmunities" ' i S�. thoMaS-�9;n Granting Expenditure Proposal November 27, 2015 The St.Thomas-Elgin Safe Communities Coalition is requesting funds from the County of Elgin to assist the Coalition to increase our injury prevention presence to the residents of Elgin County. The Coalition will achieve this goal in partnership with the County of Elgin. The Coalition will raise the profile that Elgin is a designated Safe Community with Safe Communities Canada and that there are a group of over 30 concerned partner organizations identifying and making strides in preventing intentional and unintentional injuries in our County. The Safe Communities St.Thomas-Elgin Coalition believes that a safe life is a basic right. Being designated in Canada, is a public affirmation of, and testament to, a community's aspiration to create a safer life for all its citizens. The proposed expenditures are as follows: 1. An entrance sign identifying that the County of Elgin is a Safe Community at the following entering/exiting Wellington Rd. from the North and entering/exiting Hwy # 73 from the North. 2. Print, billboard and radio advertising campaigns throughout the year of 2016, informing the residents of the City to top five injury prevention priorities identified- Motor Vehicle Collisions, Falls, Self-Harm/Suicide, Assault and Abuse and Sports and Recreation. This is not an end point, but rather, the beginning of a concerted effort to make injury prevention and safety promotion a top community priority with tangible results, ultimately creating safer places where citizens can live, work, learn and play. for your consideration, r Safe Communities Coaliton Safe Communities St.Thomas-Elgin Grant Request County of Elgin 2016 Item County Contribution In -Kind Donation Safe Com Contribution Signage/Installation 1,500.00 Sign Template 200.00 Print Advertising Campaign 1,000.00 1,000.00 500.00 Radio Advertising Campaign 1,000.00 1,000.00 Billboard Advertising Campaign 1,500.00 1,500.00 TOTAL REQUEST 5,000.00 3,500.00 700.00 ST. THOMAS & DISTRICT CHAMBER OF COMMERCE Notes to the Financial Statements For the Year Ended August 31, 2015 L SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fund Accounting The accounts are maintained in accordance with the principles of fund accounting. Under these principles, resources are classified for accounting and reporting purposes into funds that are in accordance with specified activities or objectives. The organization uses two fund groups: Operating Fund and Building Fund. The Operating Fund accounts for the organization's administrative and operational revenues and expenses related to program delivery. The Building Fund reports amounts that are reserved for aquiring or furnishing office premises. The Safe Communites Fund accounts for revenues and expenses related to community safety and awareness activities. Revenue Reco nition Membership revenue is recognized in the year that it is billed to the members. Revenue from projects and activities are recognized at the time when the sales effort for the project is substantially complete or the activity has occurred. Other revenues are recognized when earned. Method of Accounting The deferral method is used to account for contributions. Restricted contributions are deferred and recognized as revenue in the year in which the related expenses are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Contributed Services Volunteers contribute an indeterminable number of materials, services and hours per year. Because of the difficulty of determining their fair value, contributed materials and services are not reflected in the financial statements. Financial Instruments Measurement of financial instruments The organization initially measures its financial assets and liabilities at fair value, except for certain non -arm's length transactions. The organization subsequently measures all its financial assets and financial liabilities at amortized cost, except for investments in equity instruments that are quoted in an active market, which are measured at fair value. Changes in fair value are recognized in net income. -8- 190 ST. THOMAS & DISTRICT CHAMBER OF COMMERCE Notes to the Financial Statements For the Year Ended August 31, 2015 PURPOSE OF THE ORGANIZATION The St. Thomas & District Chamber of Commerce is a not-for-profit organization whose objects are to promote the commercial, industrial, agricultural and civic welfare of the City of St. Thomas and surrounding district, as defined under the federal Boards of Trade Act; to promote integrity and good faith; to maintain just and equitable principles in business and professional practices; and to acquire, preserve and distribute data, statistics and information of value to the membership and/or the public served by the membership. The Chamber is exempt from income tax under section 149(1)(e) of the Canadian Income Tax Act. 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Estimates The preparation of financial statements in accordance with Canadian standards for not-for-profit organizations requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. These estimates are reviewed periodically, and, as adjustments become necessary, they are reported in earnings in the period in which they become known. In particular, the organization uses estimates when accounting for certain items, including: Allowance for doubtful accounts Useful lives of tangible assets Revenues In the opinion of management, the financial statements have been prepared within reasonable limits of materiality and within the framework of the accounting policies summarized below; Tangible Capital Assets and Amortization Tangible capital assets are recorded at cost. When an asset is sold or otherwise disposed of, the original cost and related accumulated amortization are removed from the accounts, and the gain or loss is recognized in earnings. Amortization Amortization is calculated on the straight-line method. The rates used of 3 to 5 years for the equipment are estimated to be sufficient to amortize the cost of the assets to their residual values by the expiration of their useful lives. ST. THOMAS & DISTRICT CHAMBER OF COMMERCE Statement of Financial Position As at August 31, 2015 CURRENT ASSETS Cash Accounts receivable Prepaid expenses Advance to operating fund (Note 5) S afe Operating BuildingCommunities Fund Fund Fund 2015 2014 ASSETS - 13,332 8,616 21,948 7,697 13,747 - - 13,747 18,182 1,945 - - 1,945 2,253 - 56,015 - 56,015 59.514 15,692 69,347 8,616 93,655 87,646 INVESTMENTS (NOTE 2) - 209,543 - 209,543 205,128 TANGIBLE CAPITAL ASSETS (NOTE 3) 2.977 - - 2,977 5,585 TOTAL ASSETS 18,6669 278,890 8.616 306,175 298.359 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Bank indebtedness (Note 4) Accounts payable and accrued liabilities Government remittances payable Advance from building fund (Note 5) NET ASSETS 57,573 - - 57,573 40,595 3,157 - - 3,157 6,111 3,769 - - 3,769 1,992 56,015 - - 56,015 59,514 120,514 - - 120,514 108,212 101845) 278,890 8,616 185,661 190,147 18®,669 278,890 8,616 306,175 298.359 On Behalf of the Board r�, ✓ Director Director See accompanying notes to the financial statements -2- 192 19 1 GRAHAM SCOTTENNSLLP CHARTERED PROFESSIONAL ACCOUNTANTS P. 519-633-0700 - F. 519-633-7009 R 519-773-9265 • F. 519-773-9683 )11 450 Sunset Drive, St, Thomas, ON N513 5V1 25 John Street South, Aylmer, ON N5H 2C1 www,grahamscottenns.com INDEPENDENT AUDITORS' REPORT To the Members of the: St. Thomas & District Chamber of Commerce Report on the Financial Statements We have audited the accompanying financial statements of the St. Thomas & District Chamber of Commerce, which comprise the statement of financial position as at August 31, 2015, and the statements of operations, changes in net assets, and cash flow for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for not-for-profit organizations and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Basis for Qualified Opinion In common with many non-profit entities, the organization derives revenue from projects and activities, the completeness of which is not susceptible of satisfactory audit verification. Accordingly, our verification of these revenues was limited to the amounts recorded in the records of the organization and we were not able to determine whether any adjustments might be necessary to contributions, excess of revenues over expenses, current assets and net assets. Qualified Opinion In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the financial position of the St. Thomas & District Chamber of Commerce as at August 31, 2015, and the results of its operations and cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. St. Thomas, Ontario November 10, 2015 -1- 193 C;� so& S"d CHARTERED PROFESSIONALACCOUNTANTS Licensed Public Accountants St. Thomas - Elgin IS Golding Plaaa, \� St. Thomas, Ontario. �- NSR 6B6 Phone: 519-637-2288 Fax: 519-637-2213 Toll Free: 1-877-396-2288 www. secondstagehousing. net Email: secondstage.stessh@rogers.com December 23, 2015 The County of Elgin Financial Services 150 Sunset Drive St.Thomas, ON N5R 5V1 Attention: Mr. Jim Bundschuh Dear Mr. Bundschuh, St. Thomas— Elgin Second Stage Housing is a non-profit, charitable (#13701 0674 RR0001) agency, located in St. Thomas, Ontario that provides transitional housing and supports to women, with our without children, leaving an abusive relationship. Our affordable, well-maintained twelve apartment complex, offers a safe environment in which women may access a variety of supports to help them make long term plans for independent living. Information, support and practical resources are available to women regardless of age, colour, religion, education, economic status or ability, who have identified a commitment to move beyond the abuse. The transitional support that women receive while residing at Second Stage is intended to empower and enable them to live independently in our community, free from abuse. Twenty seven women lived at St. Thomas -Elgin Second Stage Housing between April 2014 and March 2015, with an average length of stay of nine months for an occupancy rate of 99%. During this time women received approximately 808 individual counselling hours and approximately 71 group support hours. The annual cost of our Women's Program is $110,462. Women pay monthly rent geared to their income for their modestly furnished apartment; they do not pay for the counselling and support services they receive while residing at Second Stage Housing. The average annual cost per woman for the Women's Program is $4,091. The Women's Program at St. Thomas -Elgin Second Stage Housing helps women to identify choices and resources available to them, to develop safety plans and coping strategies, to build social networks, to enhance self-esteem, to understand the issues of power and control, and to develop realistic plans for their future. The program consists of the following five related components: support group, individual counselling, advocacy, referrals, and parenting, each explained in the enclosed program outline. 194 The Provincial Ministry of Community and Social Services provides $45,938 for our Women's Counselling Program; all other revenues for our Women's Program must be independently raised. We are seeking a grant of $8,182 from The County of Elgin to help two women through our Women's Program. If you require any additional information, please contact us at 519-637-2288 or mkeefer.stessh@rogers.com Enclosed you will find: • Program Outline Latest Financial Statements Thank you for your consideration; we look forward to your favourable reply. Sincerely, Mickie Keefer Melissa McLeod Executive Director Fund Development Coordinator 195 WOMEN'S PROGRAM OUTLINE SUPPORT GROUP Women's Support Group is facilitated on a weekly basis. This part of our program forms one of the most essential elements of the support provided at Second Stage Housing. The group brings the women together to gain control over their lives and to make the necessary and informed decisions which will increase their safety and that of their children. The groups are psycho - educationally focused and the information / education is intended to help the women to reach their personal goals. The nature of the group allows each person the right to confidentiality while providing her with the needed information. The 24 groups are designed to be presented over a six month period and are repeated twice yearly. The program is designed to educate women at a safe and moderate pace and information is given consistently and the topics flow smoothly from one to the next. Additional groups covering topics such as Budgeting, Women's Health and Wellness, Sexual Health, Addictions, Christmas and Family Traditions, Relaxation Techniques and Personal Safety are also offered on an ongoing basis. GOALS OF GROUP: To provide emotional and practical support to abused women allowing the opportunity to discuss topics in a safe environment, to reduce isolation, and to gain support from others who have been in similar situations. To educate women about power and control, about the impacts of abuse, about gender specific issues related to abuse, about healthy relationships, about resources available to them and about working together collectively. To promote change both at a personal and societal level through encouraging women to establish realistic plans for their future, to develop safety plans, to identify and affirm their accomplishments and to develop positive problem solving and coping techniques. Opportunities are provided for women to engage in activities in the community to work to end violence against women. INDIVIDUAL COUNSELLING During the week following group, women meet with the Women's Counsellor on an individual basis and have the opportunity to explore the information given during group while relating it to themselves and to their own personal situation. The one to one sessions also provide a safe place for women to gain support around specific issues that they might be currently facing. Support is offered regarding such matters as legal procedures, past and present experiences with abuse, personal finances, education and training opportunities, entering the workforce, life skills, social skills, and general emotional well being. The individual counselling is on a short term basis. 196 PARENTING SUPPORTS All parents experience doubts or have questions regarding their skills at raising and caring properly for their children. The parenting component of the our program provides a comprehensive model for parenting that is a good guide for mothers who are leaving an abusive relationship and who have children who have witnessed or experienced abuse. As women gain information through this aspect of the program they are not only helping and nurturing their children, but learning about themselves, what was lacking in their childhoods, and how to avoid repeating the mistakes of their own parents. The program assists women to learn how to implement discipline and structure, to set limits, to show love, to develop new parenting skills and to improve self-esteem. ADVOCACY The social changes which have enabled more women than ever before to leave batterers are the result of efforts by advocates working on behalf of battered women, individually and collectively. Advocates accompany, support and guide women through the numerous social institutions they must negotiate in order to leave and / or protect themselves from further abuse. Through this individual advocacy activity, the institutional obstacles faced by battered women in the religious, welfare, medical, mental health, educational (if she has children), and civil and criminal justice systems are exposed and will lead to greater safety for victims and greater accountability for batterers. REFERRALS Recognizing a woman's need to gain independence and to make healthy choices regarding her future, she is given referrals to other agencies and services in the community. These referrals may include transportation resources, housing, medical services, mental health services, legal services, addiction programs, Child Protection/ Family Services, programs for abusive men, shelter and transitional services, financial support services, legal aid, schools, training and educational opportunities. Whenever possible, a woman is given information about various choices she might have to allow her to make informed decisions regarding her future. FOLLOW - UP Follow - up is provided to women moving on from the program on request. Often, after leaving the program, women will continue to meet with the counsellor for a brief period. This allows the women an opportunity to discuss issues that arise in their new living situations. Safety is the most common reason for women to contact a counsellor after leaving the program. Women may also contact the counsellors for periods up to two years after leaving the program with regard to general issues of abuse that may arise. COMMUNITY EDUCATION The service network must address the issue of violence at both the individual and the systemic level in order to create a non-violent community. Ending violence is everyone's responsibility. Governments, business, voluntary groups, institutions and service providers must be involved in public education and activities which contribute to change. Violence against women is not a private family matter but is a criminal offence which demands that perpetrators, not their victims, be held responsible for the violence. Community Education is a priority for our agency and this is done through speaking engagements, through newsletters, through promotional activities such as mall displays, and through the availability of written resources. 197 ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2015 •m Kee, Perry & DeVrieze V a ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2015 CONTENTS AUDITORS' REPORT FINANCIAL STATEMENTS Statement of Financial Position Statement of Changes in Net Assets Statement of Operations Statement of Cash Flows Schedule of Administration and Occupancy Expenditures Notes to the Financial Statements 199 Page 1-2 8-11 Kee, Perry & DeVrieze P0+1 J r1Kee, Perry J & DeVrieze CHARTERED PROFESSIONAL ACCOUNTANTS Page I INDEPENDENT AUDITORS' REPORT To the Board of Directors of St. Thomas -Elgin Second Stage Transitional Residence: We have audited the accompanying financial statements of St. Thomas -Elgin Second Stage Transitional Residence, which comprise the statement of financial position as at March 31, 2015 and the statements of operations and changes in net assets and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with generally accepted accounting standards for not-for-profit organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the Organization's preparation and fair presentation of the financial statements 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 Organization's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Basis for Qualified Opinion In common with many not-for-profit organizations, the Organization derives revenue from cash donations and fundraising activities, the completeness of which is not susceptible of satisfactory audit verification. Accordingly, our verification of these revenues was limited to the amounts recorded in the records of the Organization and we were not able to determine whether any adjustments might be necessary to revenue, excess of revenue over expenditures, assets and net assets. 15 Barrie B24( @ard, St. Thomas ON Canada N5P 4B9 I tel Sig 631636o ( Fax 519 631 2198 Page 2 INDEPENDENT AUDITORS' REPORT, continued In addition to the above paragraph, note I describes the Organization's policy with respect to capital assets and amortization. The note indicates that capital assets are charged to operations in the period in which they are acquired, with the exception of land and building that is financed through forgivable debt by Canada Mortgage and Housing Corporation (CMHC). Canadian generally accepted accounting principles require that capital assets be recorded at cost when acquired and amortized over their estimated useful lives. In this respect, the financial statements are not in accordance with Canadian generally accepted accounting principles. Qualified Opinion In our opinion, except for the effects of the matters described in the Basis for Qualified Opinion paragraph, these financial statements present fairly, in all material respects, the financial position of the Organization as at March 31, 2015 and its financial performance and its cash flows in accordance with Canadian accounting standards for not-for-profit organizations. CHARTERED PROFESSIONAL ACCOUNTANTS LICENSED PUBLIC ACCOUNTANTS St. Thomas, Ontario July I4, 2015 201 Kee, Perry & DeVrieze V J ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2015 ASSETS Page 3 March 31, March 31, CAPITAL ASSETS Cost 1,146,410 - 1,146,410 1,146,410 Less: accumulated amortization 1,146,410 - 1,146,410 1,146,410 TOTAL ASSETS 66,242 29,416 91,148 90,309 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts payable and accrued liabilities Operating Capital 2015 2014 Due to Capital Reserve Fund Fund Reserve Fund Total Total Deferred revenue - - - 3,951 CURRENT ASSETS 13,231 - 8,721 11,918 Cash 42,628 - 42,628 41,494 Marketable securities 14,279 24,906 39,185 39,034 Accounts receivable 6,388 - 6,388 6,221 Due from Operating Fund - 4,510 - - Prepaid expenses 2,947 - 2,947 3,560 66,242 29,416 91,148 90,309 CAPITAL ASSETS Cost 1,146,410 - 1,146,410 1,146,410 Less: accumulated amortization 1,146,410 - 1,146,410 1,146,410 TOTAL ASSETS 66,242 29,416 91,148 90,309 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts payable and accrued liabilities 8,721 - 8,721 7,967 Due to Capital Reserve Fund 4,510 - - - Deferred revenue - - - 3,951 13,231 - 8,721 11,918 NET ASSETS (Page 4) 53,011 29,416 82,427 78,390 TOTAL LIABILITIES AND NET ASSETS 66,242 29,416 91,148 90,308 APPROVED BY THE BOARD: vg 0- j Director Kee, Perry & DeVrieze FM*1 202 Page 4 ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED MARCH 31, 2015 Kee, Perry & DeVrieze V 0+1 203 J Operating Capital Reserve 2015 2014 Fund Fund Total Total NET ASSETS - BEGINNING OF YEAR 50,590 27,801 78,391 78,151 Net excess of revenue over expenditures for the year 2,421 1,615 4,036 239 NET ASSETS - END OF YEAR 53,011 29,416 82,427 78,390 Kee, Perry & DeVrieze V 0+1 203 J Page 5 ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE STATEMENT OF OPERATIONS FOR THE YEAR ENDED MARCH 31, 2015 Kee, Perry & DeVrieze V 0+1 204 a Operating Capital Reserve 2015 2014 Fund Fund Total Total REVENUE Residents' rent 79,145 - 79,145 83,440 City of St Thomas - rent supplement 19,650 - 19,650 - United Way funding 36,000 - 36,000 45,119 Ministry of Community and Social Services funding (note 2) 118,217 - 118,217 117,713 Donations 36,614 - 36,614 37,645 Fundraising income 21,878 - 21,878 57,448 Summer career placement grant 3,828 - 3,828 4,211 Laundry 828 - 828 1,228 316,160 - 316,160 346,804 EXPENDITURES Administration (page 7) 258,402 - 258,402 273,548 Occupancy (page 7) 46,852 - 46,852 31,338 Fundraising 6,319 - 6,319 38,782 Outreach program 650 - 650 3,903 Performance management system 2,155 - 2,155 - Replacement of furniture and equipment - - - 2,192 314,378 - 314,378 349,763 EXCESS (DEFICIENCY) OF REVENUE OVER EXPENDITURES BEFORE THE UNDERNOTED 1,782 - 1,782 (2,959) INVESTMENT INCOME Interest and dividends 1,163 1,220 2,383 2,339 Unrealized gain (loss) on investments (524) 395 (129) 859 639 1,615 2,254 3,198 NET EXCESS OF REVENUE OVER EXPENDITURES FOR THE YEAR 2,421 1,615 4,036 239 Kee, Perry & DeVrieze V 0+1 204 a ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED MARCH 31, 2015 CASH PROVIDED BY (USED IN) OPERATIONS Net excess (deficiency) of revenue over expenditures Non-cash items Unrealized gain on investments Changes in non-cash working capital item Accounts receivable Interfund balances Prepaid expenses Accounts payable and accrued liabilities Deferred revenue Operating Capital Reserve 2015 2014 Fund Fund Total Total 2,421 s 1,615 4,036 239 524 (395) 129 (859) 2,945 1,220 4,165 (620) (167) - (167) 3,307 940 (940) - - 613 - 613 931 754 - 754 353 (3,951) - (3,951) (27,049) 1,134 280 1,414 (23,078) CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES (Increase) decrease in investments (net) - NET INCREASE IN CASH 1,134 CASH - BEGINNING OF YEAR 41,494 CASH - END OF YEAR 42,628 205 (280) (280) 1,134 41,494 42,628 (258) (23,336) 64,829 41,493 Page 6 Kee, Perry & DeVrieze Vw*1 J ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE SCHEDULE OF ADMINISTRATION AND OCCUPANCY EXPENDITURES FOR THE YEAR ENDED MARCH 31, 2015 ADMINISTRATION Salaries Employee benefits Professional services Community relations Travel Communication Computer supplies and maintenance Bad debts Supplies Insurance Interest and bank charges Staff training Office OCCUPANCY Utilities Building improvements Grounds upkeep Insurance Maintenance supplies Operating Capital Reserve Fund Fund 2015 2014 Total Total (Note 4) 199,545 - 199,545 24,891 - 24,891 6,612 - 6,612 6,530 - 6,530 394 - 394 4,459 - 4,459 4,266 - 4,266 4,095 - 4,095 2,520 - 2,520 1,620 - 1,620 1,464 - 1,464 1,047 - 1,047 959 - 959 258,402 - 258,402 18,209 13,851 8,481 4,221 2,090 46,852 206 18,209 13,851 8,481 4,221 2,090 46,852 222,684 26,180 6,749 6,240 633 3,025 1,457 2,021 1,829 1,346 280 1,104 273,548 16,538 2,228 7,755 4,034 783 31,338 Page 7 Kee, Perry & DeVrieze V 0+1 J Page 8 ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2015 NATURE AND PURPOSE OF THE ORGANIZATION St. Thomas -Elgin Second Stage Transitional Residence is incorporated under the laws of the Province of Ontario as a not-for-profit organization without share capital. It is a registered charity under the Canadian Income Tax Act and is exempt from income tax. Its objectives are to provide transitional housing and support services for women, with or without dependent children, who are leaving an abusive relationship. Support is offered through individual and group counselling, advocacy and referrals and is intended to assist the women and children in working towards ending the violence in their lives. The Organization operates under the name St. Thomas -Elgin Second Stage Housing. 1. SIGNIFICANT ACCOUNTING POLICIES These financial statements have been prepared in accordance with Canadian accounting standards for not- for-profit organizations and are, in management's opinion, properly prepared within reasonable limits of materiality, statutory requirements and the framework of the accounting policies summarized below: a) Fund Accounting To ensure the observance of limitations and restrictions placed on the use of resources available to the Organization, its accounts are maintained using the principles of fiord accounting. Each fund records the activities and changes in the resources available to the Organization for specific objectives. For financial reporting purposes these funds are classified as follows: Unrestricted Operating Fund The Operating Fund records the revenue and expenditure for the ongoing operation of the Organization. Restricted Capital Reserve Fund The Capital Reserve Fund records resources internally restricted by the Board of Directors to be used only for the significant repair or replacement of the capital assets of the Organization. The funds are not available for any other purpose without the express approval of the Board of Directors. b) Measurement Uncertainty The preparation of financial statements in accordance with Canadian accounting standards for not-for- profit organizations requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, the disclosure of contingent assets and liabilities at the balance sheet date and the reported amount of revenue and expenditures during the year. Actual results may differ from these estimates. Kee, Perry & DeVrieze V 207 Page 9 ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2015 1. SIGNIFICANT ACCOUNTING POLICIES (Continued) c) Cash and cash equivalents The Organization's policy is to disclose bank balances under cash and cash equivalents, including term deposits with a maturity period of three months or less from the date of acquisition. d) Financial Instruments Measurement of financial instruments The Organization initially measures its financial assets and financial liabilities at fair value adjusted by, in the case of a financial instrument that will not be measured subsequently at fair value, the amount of transaction costs directly attributable to the instrument. Amounts due to and from related parties are measured at the exchange amount, being the amount agreed upon by the related parties. The Organization subsequently measures its financial assets and liabilities at amortized cost, except for investment in equity instruments that are quoted in an active market, which are measured at fair value. Changes in fair value are recognized in net income. Transaction costs associated with financial instruments subsequently measured at amortized cost are recorded as adjustments to the initial fair value recognized. Financial assets measured at amortized cost include cash and accounts receivable. Financial liabilities measured at amortized cost include accounts payable and accrued liabilities. The organization's financial assets measured at fair value include marketable securities. Impairment Financial assets measured at amortized cost are tested for impairment when there are indicators of possible impairment. When a significant adverse change has occurred during tite period in the expected timing or amount of future cash flows from the financial asset or group of assets, a write- down is recognized in net income. When events occurring after the impairment confirm that a reversal is necessary, the reversal is recognized in net excess (deficiency) of revenues over' expenditures up to the amount of the previously recognized impairment. e) Revenue Recognition Residents' rent is recognized as revenue at the first of every month or the first day of residence. Subsidies, government finding, interest and other revenues are recognized as revenue when earned. Fundraising receipts are recognized as revenue when received. Government grants for the acquisition of capital assets are deducted from the cost of the related capital assets. Donations in kind are recorded in the accounting records when a fair monetary value can be ascertained Kee,Perry and the donation is considered significant. & DeVrieze V0*1 a 1. 2. 3. Page 10 ST, THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2015 SIGNIFICANT ACCOUNTING POLICIES (Continued) f) Capital Assets and Amortization Capital assets are charged to operations in the period in which they are acquired except land and building financed through the forgivable mortgage by Canada Mortgage and Housing Corporation (CMHC) which were capitalized and amortized as described below: Amortization of land and building was calculated on a straight-line basis over 15 years consistent with the amortization of the mortgage. Similarly, assets acquired under the CMHC Shelter Enhancement program were capitalized and amortized consistent with the terms of forgiveness of the loans. MINISTRY OF COMMUNITY AND SOCIAL SERVICES During the year the Organization received funding from the Ministry of Community and Social Services for the following: 118,217 117,713 FINANCIAL INSTRUMENTS Transactions in financial instruments may result in an entity assuming or transferring to another party one or more of the financial risks described below. The significant financial risks to which the Organization is exposed are credit risk and liquidity risk. (a) Credit risk The Organization does have credit risk in accounts receivable of $6,388 (2014 - $6,221). Credit risk is the risk that one party to a transaction will fail to discharge an obligation and cause the other party to incur a financial loss. The Organization reduces its exposure to credit risk by performing credit valuations on a regular basis; granting credit upon a review of the credit history of the applicant and creating an allowance for bad debts when applicable. The Organization maintains strict credit policies and limits on a creditor's accounts receivable. Approximately 55% (2014 - 37%) of the Organization's accounts receivable is HST recoverable from the federal government. As such the Organization's exposure to credit risk from accounts receivable is minimal. in the opinion of management the credit risk exposure to the Organization is Iow and is not material. Kee, Perry & DeVrieze 209 P 2015 2014 S $ Counselling service 45,938 20,851 Infrastructure - 24,000 VAW capacity building 8,030 7,500 Transitional housing and support program 62,149 61,075 Partner facility renewal - Capital - 2,187 VAW performance management framework 2,100 2,100 118,217 117,713 FINANCIAL INSTRUMENTS Transactions in financial instruments may result in an entity assuming or transferring to another party one or more of the financial risks described below. The significant financial risks to which the Organization is exposed are credit risk and liquidity risk. (a) Credit risk The Organization does have credit risk in accounts receivable of $6,388 (2014 - $6,221). Credit risk is the risk that one party to a transaction will fail to discharge an obligation and cause the other party to incur a financial loss. The Organization reduces its exposure to credit risk by performing credit valuations on a regular basis; granting credit upon a review of the credit history of the applicant and creating an allowance for bad debts when applicable. The Organization maintains strict credit policies and limits on a creditor's accounts receivable. Approximately 55% (2014 - 37%) of the Organization's accounts receivable is HST recoverable from the federal government. As such the Organization's exposure to credit risk from accounts receivable is minimal. in the opinion of management the credit risk exposure to the Organization is Iow and is not material. Kee, Perry & DeVrieze 209 P Page 11 ST. THOMAS -ELGIN SECOND STAGE TRANSITIONAL RESIDENCE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2015 3. FINANCIAL INSTRUMENTS (Continued) (b) Liquidity risk Liquidity risk is the risk that the Organization cannot repay its obligations when they become due to its creditors. The Organization does have liquidity risk in the accounts payable and accrued liabilities of $8,721 (2014 - $7,967). The Organization reduces its exposure to liquidity risk by ensuring that it documents when authorized payments become due. In the opinion of management the liquidity risk exposure to the Organization is low and is not material. 4. COMPARATIVE FIGURES Certain of the 2014 figures in the statement of operations and the schedule of administrative and occupancy expenditures have been reclassified to conform to the 2015 financial statement presentation. The changes do not affect prior year earnings. Kee, Perry & Devrieze V a a 210 Seniors Picnic In the Park - 2016 c' November 2015 Becky Higgs County of Elgin, Administration Building 450 Sunset Drive St. Thomas, ON N5R 5V 1 Dear Becky: I would like to extend my sincere appreciation for the generous financial contribution that the County of Elgin has provided to the Seniors Picnic in the Park over the past years. Due to the overwhelming success of the Seniors Picnic in the Park each year, the Planning Committee has agreed that we would be very pleased to offer the event again next year. As such, we are asking for your support in the amount of $2500 to run a 2016 event. This money will go towards the cost of entertainment, park rentals, advertising the event, insurance, etc. Attached you will find a copy of our 2015 budget. Please contact our treasurer Gord Campbell at 519-631-1365 if you have any questions. Yours very truly, X,4� ;�� Iden Verrell Chairperson Seniors Picnic in the Park 211 PAN /fS 7-d a�0o,a /a�/lic k �rT 4X)r oo� 9/ K r .0 7r 7r a � � PZ16240 G,4, o /A-) le) 11- 8� m,if-i 5` D 4 fivTm,,f A) d �d #a 1) ae& C in'a 33 /5' TT""-" de PAN /fS 7-d ,A -V,3 Za A)CKS a x 8 = oo� 9/ K r .0 7r � G,4, m,if-i 5` D 4 fivTm,,f A) 33 /5' TT""-" de i i AJT LeJZ Ise or i December 11, 2015 County of Elgin Becky Higgs Administrative Assistant Financial Services 450 Sunset Drive ST. THOMAS Ont N5R 5V1 SHEDDEN, Ontario NOL 2EO Dear Becky: The Directors of the Shedden Agricultural Society are requesting a grant of $4500 for 2016 fair. This grant money will pay prize money in the livestock sections. We appreciate the financial support from the County of Elgin. Yours truly irleyL ng urst Secretary' 34547 Third Line RR #1 Southwold Ont NOL 2GO 213 G.D. SMITH Financial Services R.R. #1, 5102 East Road Port Stanley, ON N5L 1J1 Telephone: 519-782-4023 Fax: 519-782-3786 SHEDDEN AGRICULTURAL SOCIETY UNAUDITED FINANCIAL STATEMENTS AS AT DECEMBER 31ST, 2014 214 NOTICE TO MANAGEMENT In accordance with the terms of our engagement, we have prepared the accompanying financial statements of THE SHEDDEN AGRICULTURAL SOCIETY for the period ended December 31St, 2014 from the books, records and other information supplied to us by THE SHEDDEN AGRICULTURAL SOCIETY. These statements have been prepared solely for use by management and not for the use of any other persons. We have not performed an audit and consequently do not express any opinion in respect of such statements. PORT STANLEY, ONTARIO January 19, 2015 215 G. D. SMITH FINANCIAL SERVICES SHEDDEN AGRICULTURAL SOCIETY STATEMENT OF ASSETS & LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2014 Assets Cash on Deposit Cattle Barn Investment Signs/Racks Bleachers Fryer Liabilities & Capital Liabilities Society's Eauity Total Assets minus Total Liabilities 216 2014 3711 47438 58305 6067 6200 1016 122737 395 122342 GD SMITH Financial Services SHEDDEN AGRICULTURAL SOCIETY UNAUDITED RECEIPTS FOR THE YEAR ENDED DECEMBER 31, 2014 Grants 2014 Province of Ontario 3125 Other Grants 8000 11125 Donations & Memberships 9037 Other Quilt Show & 50/50 Draws 3253 Fair Gate 7979 Concessions 2053 Rosy Rhubarb 733 Tractor Pull 5274 G.I.C. Cashed 17000 Interest on G.I.C. 668 36960 Total Receipts 57122 GD SMITH Financial Services 217 SHEDDEN AGRICULTURAL SOCIETY UNAUDITED - DISBURSEMENTS FOR THE YEAR ENDED DECEMBER 31, 2014 Specified Exhibits 2014 Cattle 3095 Horses 964 Crops 391 Home Crafts 2670 Organized Groups – Youth Fair 1087 Tractor Pull 724 Fiddle — Educational Animal Display 2355 WK -1% Association Fees Licenses 257 Other Security 500 Bleacher Repairs — Judges 970 Sound & Announcers 1850 Tent & Equipment Rental & Sanitation 2400 Rides, Ribbons, Trophies 6523 Maintenance, Office 379 Food & Supplies 2112 Insurance, Accounting & Salaries 3102 Advertising 2529 Demolition Derby 2006 Capital Purchases – Signs/Gates/Equipment — G.I.C.'s Purchased 22290 44661 56204 GD SMITH Financia/ Services 218 SHEDDEN AGRICULTURAL SOCIETY UNAUDITED BANK RECONCILIATION AS AT DECEMBER 31, 2014 Opening Balance: January 1st Add: Deposits Less: Withdrawals Closing Balance: December 31st Balance Per Bank Statement December 31st Less: 0/S Cheques Add: 0/S Deposit Opening Balance G.I.C.'s: January 1st Add: Purchases Accumulated Interest Less: G.I.C.'s Cashed Closing Balance G.I.C.'s: December 31st 219 2014 2792.49 80570.20 79652.44 3710.25 3710.25 3710.25 53014.78 22000.00 667.74 17377.41 58305.11 GD SMITH Financia/ Services PH: 519-768-9986 1 EM: info@theartsandcookerybank.com I www.theartsandcookerybank.com 242 GRAHAM ROAD, BOX 174, WEST LORNE, ONTARIO NOL 21`0 December 17, 2015 Warden Bernie Wiehle and County Councillors County Administration Building A snapshot of 450 Sunset Drive rural culture St. Thomas, ON N5R 5X7 Dear Warden Wiehle, On behalf of The Bank's board of directors, thank you for the opportunity to present our request for a 2016 partnership funding grant of $5,000 in support of our 41h Year of offering the Savour the Flavour Boot Camp series. Elgin County's ongoing support of the Savour the Flavour Boot Camp program has allowed The Bank to leverage funding from other sources to deliver a worthwhile program to the youth in our communities. As you are aware, the Boot Camp program is an innovative program that showcases our local food economy and meets the needs of families who want to understand how food impacts their day-to-day lives. The program builds best practices, enhances community collaboration and strengthens community economic development. This program provides an enrichment opportunity to youth/young adult chefs and their families, plus local farmers/producers and volunteer mentors—who otherwise may not have this opportunity. To date, we have touched 892 youth, families and community members through this program. The Boot Camp's simple and fresh approach helps youth/young adults understand the food they eat, the landscape it is produced from and the hands that grow it. This professional chef -led, in-depth model brings the local food economy to life, exposing youth/young adults to the wide spectrum of culinary arts while developing their leadership/presentation skills. This multi -day, intense experience explores the whole realm of food: The model is built on five components: ■ Connecting with Local Farmers—linking the farm to their hands as they prepare food, ■ Choices—exploring and expanding their tastes for fresh, local and seasonal foods. ■ Working with Professional Chefs—learning cooking techniques that promotes wellness. ■ Community Involvement—offering the support of mentors—builds self-esteem. ■ Celebrating the Connections—promotes the tradition of a community table. This year we are happy to announce our continuing partnership with West Elgin Municipality, as one of our Boot Camp partners. In addition to other grant requests (Foodland Ontario) and individual donations, we would like to leverage these funds with an additional $5,000 grant request from Elgin County to help support implementation of the Boot Camp series. We will continue to develop other community partners, as well. Again, thank you for the opportunity to present this request for the Council's consideration. If you need more information or have any questions regarding our overview, I can be reached directly at 519-871-5204. Best regards, TA__ Grace McGartland, Chair 220 THE ARTS & COOKERY BANK FINANCIAL STATEMENTS DECEMBER 31, 2014 221 THE ARTS & COOKERY BANK DECEMBER 31, 2014 CONTENTS INDEPENDENT AUDITOR'S REPORT FINANCIAL STATEMENTS Statement of Financial Position Statement of Operations Statement of changes in Net Assets Statement of Cash flows Notes to Financial Statements 222 Page 6-8 ROD GEER, C.P.A.,C.A. Telephone 519-631-7695 Fax 1-877-387-0228 10 NEW STREET ST. THOMAS, ONTARIO, N51? 2N1 INDEPENDENT AUDITOR'S REPORT To Board of Directors of The Arts & Cookery Bank Report on the Financial Statements I have audited the accompanying financial statements of The Arts & Cookery Bank, which comprise the statement of financial position at December 31, 2014 as well as the statements of operations, changes in net assets and statement of cash flow for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting principles for not-for-profit organizations and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility My responsibility is to express and opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of risks of material misstatement of the Financial statements, whether due to fraud or error. In making these risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of financial statements 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion. Basis for Qualif ed Opinion In common with many charitable organizations, The Arts & Cookery Bank derives revenue from donations and find raising activities, the completeness of which is not susceptible to satisfactory audit verification. Accordingly, my verification of this income was limited to the amounts recorded in the records of The Arts & Cookery Bank. I was not able to determine whether, as at December 31, 2014 and for the year ended December 3l, 2014 any adjustments might be necessary to donations and fund raising activities income, excess of revenue over (under) expenses, assets and net assets. Qualified Opinion .In my opinion, except for the effect of adjustments, if any, which I might have detennined to be necessary had I been able to satisfy myself concerning the completeness of donations and fund raising activities referred to the preceding paragraph these financial statements present fairly, in all material respects, the financial position of the organization as at December 31, 2014 and the results of its operations and the changes in its financial position for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. The financial statements of the prior year were audited by another Chartered Professional Accountant. Page 1 223 THE ARTS & COOKERY BANK STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2014 ASSETS 2014 CURRENT Restricted Cash - Morrison Legacy Fund $ 16,350 Credit Union shares 58 HST receivable 21534 Prepaid expenses - Total current assets 18,942 CAPITAL ASSETS Bank Building 853,699 Cookery equipment 28,007 Office equipment 45,482 Other equipment 21,788 Total capital assets 948,976 TOTAL ASSETS $ 967,918 LIABILITIES AND UNRESTRICTED NET ASSETS CURRENT Bank indebtedness (Note 4) $ 338,378 Accounts payable and accrued liabilities 919 Deferred revenue 339,297 MORRISION LEGACY FUND(Note 5) (page 4) 16,350 UNRESTRICTED NET ASSETS (page 4) 612,271 628,621 $ 967,918 APPROVED ON BEHALF OF THE BOARD: Director Director SEE ACCOMPANYING NOTES 224 2013 $ .15,750 58 2,162 1.097 19,067 853,699 28,007 45,482 21.788 948.976 $ 968.043 $ 281,476 3,087 400 284,963 15,750 667,330 683,080 $ 968,043 Page 2. THE ARTS & COOKERY BANK STATEMENT OF OPERATIONS AND UNRESTRICTED NET ASSETS FOR THE YEAR ENDED DECEMBER 31, 2014 2014 2013 REVENUE Community fundraising $ 42,943 $ 21,664 Government grants and contributions(Note 6) 109,049 .34,705 Donations 2,248 49,981 Program fees 23,047 35,841 Miscellaneous Income 386 TOTAL REVENUE 177,287 142,577 EXPENSES Advertising and promotion 10,838 39,259 Bank charges 1,005 3,581 Interest on line of credit 11,920 12,434 Insurance 6,507 6,774 Permits and fees 100 685 Professional fees 4,597 7,240 Computer/Multi-media expenses 3,280 3,376 Landscaping and maintenance 3,696 2,012 Municipal taxes 4,208 4,143 Office supplies and postage 3,375 3,805 Program expenses 36,422 20,351 Security 630 600 Supplies - cookery 1,869 1,284 Wages and benefits 49,360 12,694 Fundraising expenses 23,161 10,829 Travel and meals 998 261 Telephone and communication; 4,432 4,046 Utilities 8,585 8,288 HST on expenses 2,707 2,199 Miscellaneous - 190 Grant expenses 54,656 - TOTAL EXPENSES 232,346 144,051 (Deficit) for the year from operations (55,059) (1,474) Donations - Morrison Legacy Fund 600 8,250 (Deficit) Surplus for the year .. $ (54,459) $ 6,776 SEE ACCOMPANYING NOTES Page 3. 225 THE ARTS & COOKERY BANK STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED DECEMBER 31, 2014 Balance, beginning of year (Deficit), Surplus for the year Balance, end of year Balance, beginning of year (Deficit), Surplus for the year Balance, end of year UNRESTRICTED NET ASSETS 2014 2013 $ 667,330 $ 668,804 (55,059 (1,474 $ 612,271 $ 667,330 MORRSION LEGACY FUND 2014 2013 $ 15,750 $ 7,500 600 8,250 $ 16,350 $ 15,750. SEE ACCOMPANYING NOTES 226 Page 4. THE ARTS & COOKERY BANK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2014 SEE ACCOMPANYING NOTES Page 5, 227 2014 2013 CASH PROVIDED BY OPERATIONS Surplus for the year $ (54,459) $ 6,776 Net change in non-cash working capital Accounts receivable - 780 Credit union shares - (8) HST receivable (372) 1,292 Prepaid expenses 1,097 (1,097) Deferred revenue (400) 400 Accounts payable (2,568) 6 15 5) (1,843) (4,788) Cash provided by operations (56,302) 1,988 FINANCING ACTIVITIES Net change in bridge loan - (25,000) DECREASE IN CASH (56,302) (23,012) CASH, beginning of year (265,726) (242,714) CASH, end of year $ (322,028) $ (265,726 SEE ACCOMPANYING NOTES Page 5, 227 THE ARTS & COOKERY BANK NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2014 1. NATURE AND PURPOSE OF THE ORGANIZATION The organization is incorporated without share capital under the Ontario Business Corporations Act as a registered charity. The organization's purpose is to showcase the communities of Dutton- Dunwich, Newbury, Southwest Middlesex and West Elgin, by honouring these communities' past, celebrating their present and envisioning their future legacies by expressing local heritage and culture through photographs and cuisine to promote, encourage and sustain a rural lifestyle. Since the organization is a registered charity, it is exempt from income taxes. 2. ADOPTION OF ACCOUNTING STANDARDS FOR NOT-FOR-PROFIT ORGANIZATIONS The organization adopted the requirements of the Canadian Institute of Chartered Accountants (LICA) Handbook-Accounting,(Part III) -Canadian accounting standards for not-for-profit organizations. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of accountin .The financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations Revenue recognition The organization foIIows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year in which the related expenses are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Capital Assets .Capital assets are capitalized upon meeting the criteria for recognition as a capital asset. The cost of a capital asset comprises its purchase price plus any directly attributable cost of preparing the asset for its intended use. Capital assets which are donated to the organization are recorded at its fair value at the time of donation plus any directly attributable cost of preparing the asset for its intended use. No amortization is taken on these assets. Contributed Services Volunteers contribute significant amounts of time to the activities of the organization without compensation. Because of the difficulty of determining the fair value of these services they are not recognized in the financial statements. Page 6 228 THE ARTS & COOKERY BANK NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2014 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES CONTINUED Estimates The preparation of financial statements in conformity with Canadian' accounting standards for not-for-profit organizations. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Financial Instruments The organization initially measures its financial assets and financial liabilities at fair value. The organization subsequently measures all of its financial assets and financial liabilities at amortized cost. Financial assets measured at amortized cost include Credit Union shares and receivables. Financial liabilities measured at amortized cost include bank indebtedness, accounts payable and accrued liabilities and the bridge loan, 4 BANK INDEBTEDNESS The organization has established an operating line of credit with the Thamesville Community Credit Union. As at December 31, 2014, the credit limit was $400,000 and bears interest at 4.25%. 5 MORRISON LEGACY FUND The Morrison Legacy fund has been established in memory of Duncan Morrison, a co-founder of the organization, who passed away in 2012. The purpose of the restricted funds is to support the programs administered by the organization. 6 GOVERNMENT GRANTS AND CONTRIBUTIONS Government grants and contributions revenue is comprised of the following Page 7 229 2014 2013 Canadian Summer Student Program $ 5,060 $ 3,753 Municipal contributions 26,500 26,500 Summer Experience Program 2,989 4,452 Trillium Foundation 57,800 - Youth Employment 3,800 - County of Elgin 2,500 - Thamesville Community Credit Union 10,000 - Elgin -St. Thomas Community Foundation 400 Total grant income $ 109.049 $ 34,705 Page 7 229 THE ARTS & COOKERY BANK NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2014 7. FINANCIAL INSTRUMENTS RISK ANALYSIS The organization is exposed to various risks through its financial instruments. The following analysis provides information about the organization's risk exposure and concentration as of December 31, 2014 . Credit Risk The organization is subject to credit risk through receivables. Credit risk is the risk that one party to a transaction will fail to discharge an obligation and cause the other party to incur a financial loss. Receivable balances are monitored on an ongoing basis with the result that the organization's exposure to bad debts is not significant. Liquidity Risk Liquidity risk is the risk that the organization may encounter difficulty in meeting its obligations associated with its financial liabilities as they become due. The organization's objective is to maintain a balance between continuity of funding and flexibility through the use of bank facilities and by ensuring adequate internally generated funds. Interest Rate Risk Interest rate risk refers to the risk that the fair value of financial instruments or future cash flows associated with the instruments will fluctuate due to changes in market interest rates. The organization is exposed to interest rate risk primarily through its bank indebtedness. There is no change from the risk exposure from the previous period. Page 8 230 Tillsonburg & District Multi-Service Centre (MSC) gAgoli ° 0 96 Tillson Avenue, Tillsonburg, ON N4G 3A1 (in The Livingston Centre) 10 www.multiservicecentre.com P: 519-842-9000 F: 519-842-4727 E: info@multiservicecentre.com Serving the Community Since 1978 December 4, 2015 Warden Paul Ens & Council, Elgin County CAO Mark McDonald & Jim Bundschuh, Director of Financial Services Att: Becky Higgs, Administrative Assistant, Financial Services 450 Sunset Drive St. Thomas ON N513 5V1 Dear Warden Ens, Council Members & Elgin County staff: The Multi -Service Centre (MSC) would like to thank Council members, once again, for the support given MSC programming last year. One -hundred percent (100%) of the $4,909.00 provided by Elgin County went directly into supporting programs & services like: ➢ Adult Literacy and Employment Services, where personnel continue to assist individuals struggling with the demands of the current world of work; ➢ Home Support Services, whose programs help to keep our senior citizens in their home communities, close to their preferred networks of support; ➢ Volunteer Recruitment and Support. Last year 237 individuals and 15 corporate teams provided 9,828.5 hours of service in the tri -county! We always like to update Council members on the positive impact MSC programs are having on the lives of Elgin County residents as a result of your grant support - please refer to the attached `statistics and stories' sheet for further information. The MSC has been serving the tri -county community since 1978. Please refer to our website - www.multiservicecentre.com - for details on each of our program areas: Adult Literacy & Essential Skills, Employment Services and Home Support Services. We continue to add new client stories and use our Facebook and Twitter features to post relevant news articles, research, pictures and features. Program personnel continue to note the impact of a challenging economy on youth, unemployed and displaced workers and those with lower level literacy and technology skills - MTCU also sees the need and MSC was selected to offer the new Youth Job Connection program. We also continue to see the challenges facing our aging population in the Home Support Services we provide - programs that provide meals and transportation for seniors and the assistance they need to keep them safe and happy at home. Mission A community organization committed to partnerships, innovation and excellence. Vision Embracing Personal Independenc231elebrating a Caring Community We are requesting your consideration in upcoming budget deliberations. While we receive core funding from various government bodies, we still need to fundraise every year in order to meet needs. We attempt to raise those additional dollars ($ 47,792.00 this year) through support from our surrounding municipalities, fundraisers, draws, and annual donor campaigns. MSC volunteers and staff continue to fundraise, following the agency's `Culture of Giving' strategy - as stories and information on the Giving & Volunteering sections of our website continue to show. Your dollars help! The MSC continues to work with partners to deliver upgrades and strategies ensuring the continued viability of our partner building The Livingston Centre and to support projects like the Community Transportation Pilot Grant Program. The community's successful application resulted in the Town of Tillsonburg receiving $100,000.00, to be used toward the exploration of how to best meet the transportation needs of Tillsonburg residents. As a long-time delivery agent for the transportation needs of clients (in all areas of MSC programming) MSC has supported this project from start to fruition. Your dollars will go toward activities like providing instruction to literacy students, volunteer support (recruitment, training, orientation, ongoing supervision), the purchase of materials and technology (for literacy tutors and students, for workshop participants or for items in our seniors related programs), service provision to needy individuals and services like seniors transportation. The amount we need to raise to support Elgin County clients, linked to the proportion of clients assisted from this area in 2014/15, would amount to $4062.00. Any support you could provide would be appreciated. Please see the attached statistics sheet. We would be happy to make a presentation to Council - we enjoy the opportunity to explain our needs and answer any questions. Municipal support continues to assist us in diversifying and leveraging our funding base. The historical support from Elgin County is appreciated. In closing, we hope that Council members will continue to consider MSC community programs in upcoming budget deliberations. Sincerely, G off �Reekieki Maureen Vandenberghe Executive Director/CEO Communications & Development Coordinator C: Fran Bell, Chairperson, Board of Directors Val Foerster, Board of Directors, Chair/Fundraising Committee 232 0 Tillsonburg & District elii Multi-Service Centre Statistics: Elgin April 2014- March 2015 2014/15 clients all programs/all areas - Literacy, Employment, Home Support): 7,239 Elgin Proportion of clients: **2% "Some services, e.g., Adult Literacy -who had 10% of their clients from Elgin, generally serve more Elgin County clients than is the case, currently, in other MSC service areas MSC Facts ➢ MSC Adult Literacy & Essential Skills programming (MSC) has been serving the tri -county community since 1987 ➢ MSC Employment Services have been available in the community since 1985 ➢ MSC Home Support Services have been operating in the community since 1978 ➢ Visit www.multiservicecentre.com for service details and client stories - updates to the site (and the linked Facebook and Twitter accounts) happen frequently. Monthly e -letters are posted on the site and sent to a wide distribution list. MSC respects privacy. To be added or removed from any MSC mailing lists, please contact info(abmultiservicecentre.com. ➢ In 2014/15, 237 volunteers provided 9,828.5 hours of service to the tri -county community ➢ MSC has been accredited by Accreditation Canada since 2003 What's Happening at MSC Milestones reached over the past year include participation in the successful Community Transportation Pilot Grant Program submission, which resulted in the Town of Tillsonburg becoming one of several municipalities selected to receive $100,000 for the pilot. The stated goal is to "explore how to meet the needs of Tillsonburg residents by coordinating existing agency services through an efficient and cost- effective delivery model phased in over 18 months." MSC has a long history of supporting community transportation needs and initiatives (e.g., providing transportation support to clients in the Employment and Literacy programs, the bike initiative, providing Volunteer Transportation for seniors for over 30 years, etc.) and looks forwards to this `next chapter.' In addition, the agency continues to work toward maintaining the viability of our partner building The Livingston Centre. Positive program developments include another successful Accreditation Canada site visit in October 2015 (for Home Support Services and MSC Administration), new programming like Youth Job Connection and events in our Employment Services area and the publication of "Our Stories" (2015), a collection of writings from students in the Adult Literacy & Essential Skills program. MSC Employees Tina & Diana with Mary Photo: Chris Abbott, The Tillsonburg News114 Mary's Story - part 2 Continued independence for Mary, Less worry for her family: MSC is committed to helping Mary and her family navigate through the health care system as her needs change, enabling her to stay safely in her own home. Last year we told you about Mary. She continues to be involved with MSC's Home Support Services, even though her care needs continue to evolve. Chris Abbott, reporter for The Tillsonburg News, did a follow-up story on Mary, which appeared in the September 4, 2015 edition. 233 Mary continues to stay at home even though she has had her ups and downs over the past year. A new pacemaker has replaced a previous version and her vision continues to deteriorate. With the help of MSC's Personal Support Workers she continues to stay at home. With the help of the MSC team Mary has added exercise to her daily routine as well as getting some training in falls prevention, noting she had taken a recent tumble. Mary reports: "I have a great bunch of PSWs. You build up a rapport with the PSWs and I guess they sort of become part of the family. If they weren't here, you'd really miss them." The full story can be found on MSC's Facebook page (dated September 4, 2015). MSC services provided to Mary include: • Assisted Living Supportive Housing • Volunteer Transportation • Meals on Wheels • Home at Last • Foot Care • Homemaking. For more stories please visit our website at www.multiservicecentre.com. 234 2 8:5.6.15 Home Support Services - since 1978 MSC Employees Tina & Diana with Mary Photo: Chris Abbott, The Tillsonburg News The News profiled Mary in July 2014 Focus: Helping People Stay at Home Norwich Mayor Larry Martin (left) & MSC's Lindsay delivering MOWS during Community Champions Week in March 2015 Tillsonburg Mayor Stephen Molnar delivering Meals during Community Champions Week MSC's Carolyn (right) at Opening of Foot Care Clinic at TDMH, Nov. 14 I MSC's Michelle & Tanya promoting Stonebridge Community Services (MSC's sister corp.), Oct. 2014 Toy cars, donated by an MSC Volunteer—to help promote Transportation Services, April 2014 Susan, Phil, Susan, Nigel & Georgina at Career Fair Oct. 2014 Adult Literacy students providing testimony at Tutor Workshop, Dec. 14 235 Tutor Lew & MSC's Wendy promoting Adult Literacy on Rogers, March 2015 Employment Services - since 1985 `j`/� t Ltei� �s���iag�Skilis � since �fi . Susan, Phil, Susan, Nigel & Georgina at Career Fair Oct. 2014 Adult Literacy students providing testimony at Tutor Workshop, Dec. 14 235 Tutor Lew & MSC's Wendy promoting Adult Literacy on Rogers, March 2015 Dec.14: Launch of Donor Campaign (MSC Team) Jan.15: Tillsonburg Community Services Initiatives Summer 14: Sydney, July 14: Flip Flop Fiasco BBQ celebrating land/bldg. purchase (MSC ED Bill; Winner of Summer Draw Marian, John, Mark, Doug -members of partner BODs) Dec. 14: Launch of Goodwill Donor Drive - Supporting MSC Clients June 14: MSC BOD Chair Fran, Paralympian Tyler McGregor, MSC E.D. Bill, at 36th AGM Niagara Getaway Donation to Bike Program May 14: Launch of 3m Trail Walk June 14: Start of 31d Annual MSC -Community Living Golf Tournament at MSC Volunteer Event (Phil, MSC PR Booth) & Member of Social Comm. MSC's Max, Volunteer Ray & volunteering at Liv. Cen. Christmas BBQ MSC's Karen 236 Tillsonburg & District g Illi Multi -Service Centre (MSC) APPROVED BUDGET FOR 2015-2016 FISCAL YEAR z1awy Will= Federal & Provincial Funding 2015-2016 EXPENSES: BUDGET Wages & Benefits 2,265,841 Operating Expenses 477,376 MTCU Restricted Funds 346,223 Allocated Admin & Facility Costs 743,283 Staff & Volunteer Development 35,649 Capital Expenditures 20,000 TOTAL EXPENSES 3,888,373 z1awy Will= Federal & Provincial Funding 2,918,299 Municipal Funding 50,000 Fees & Service Charges 794,260 Interest & Misc Income 5,700 TOTAL REVENUE 3,768,259 NET SURPLUS (DEFICIT) -120,114 FUNDS TO RAISE: Fundraising & Donation Goal 47,792 Transfer from Reserve 52,322 Transfer from Capital 20,000 NET SURPLUS (DEFICIT) -0 237 f" GOOD REDDEN KLOSLER LLP INDEPENDENT AUDITORS' REPORT To the Members of the Board of: TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE Chartered Accountants We have audited the accompanying financial statements of Tillsonburg & District Nfulti-Service Centre, which are comprised of the statement of financial position as at March 31, 2015 and the statements of operations, fund balances and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information, Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian Accounting Standards for Not -for -Profit Organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian Generally Accepted Auditing Standards, Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Basis for Qualified Opinion In common with many not-for-profit organizations, Tillsonbuxg & District Multi -Service Centre derives some of its revenue from the general public through donations and fundraising, the completeness of which is not susceptible to satisfactory audit verification. Accordingly, our verification of this revenue was limited to the amounts recorded in the records of Tillsonburg & District Multi - Service Centre and we were not able to determine whether any adjustments might be necessary to revenue and net assets. Opinion In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the financial position of Tillsonburg & District l ijlti-Service Centre as at March 31, 2015, and the results of its operations and its cash flows for the year then ended ui accordance with Canadian accounting Standards for Not -fox -Profit Organizations. Tillsonburg, Ontario May 25, 2015 An Integration of Accounting, Advisory and Wealth 84 Colborne Street North, Simcoe, ON N3Y 3V1 Tel: 519.426.5160 • Fax: 519.426.5174 38 Brock Street East, Tillsonburg, ON N4G IZ5 Tel: 519.842.4246 • Fax: 519.842.6656 Our Reports and Certifncates are issued on the understanding tha##� ss they are reproduced in their entiretgg any summaries thereof, excerpts therefrom, or references then-w4all he submitted to w for approval: TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE STATEMENT OF FINANCIAL POSITION As at March 31, 2015 (With comparative figures as at March 31, 2014) LIABILITIES AND FUND BALANCES Accounts payable and accrued liabilities 599,593 - - 599,593 524,748 Deferred revenue (note 6) 50,129 - - 50,129 47,147 Total current liabilities 649,722 - - 649,722 571,895 Fund Balances Operating Capital Reserve Total Total Fund Fund Fund 2015 2014 .ASSETS $ $ $ $ $ Cash and short-term investments 745,729 121,624 311,219 1,178,572 1,071,627 Accounts receivable 75,562 87 - 230,831 193,016 Short term loan (note 9) Total fund balances 230,831 447,823 75,649 70,024 Prepaid expenses and deposits 58,915 - - 58,915 15,000 347 - - 347 2,629 Total current assets 880,553 121,711 311,219 1,313,483 1,159,280 Long -Term Investments (note 3) - 311,000 675,589 986,589 972,561 Equipment (note 5) - 15,112 - 15,112 17,521 Total Assets 880,553 447,823 986,808 2,315,184 2,149,362 LIABILITIES AND FUND BALANCES Accounts payable and accrued liabilities 599,593 - - 599,593 524,748 Deferred revenue (note 6) 50,129 - - 50,129 47,147 Total current liabilities 649,722 - - 649,722 571,895 Fund Balances Invested in property and equipment Invested in long-term investments - 15,112 _ 15,112 17,521 Internally restricted - 311,000 655,000 966,000 966,000 Unrestricted - 121,711 331,808 453,519 400,930 230,831 _ - 230,831 193,016 Total fund balances 230,831 447,823 986,808 1,665,462 1,577,467 Total Liabilities and Fund Balances 880,553 447,823 986,808 2,315,284 2,149,362 Approved by: 091%) TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE STATEMENT OF OPERATIONS AND CHANGES IN FUND BAI,,ANCES For the year ended March 31, 2015 (With comparative figures for the year ended March 31, 2014) Q,IW Operating Capital Reserve Mar. 31 Mar_ 31 Fund Fund Fund 2015 2014 REVENUE Provincial funding 3,208,063 - - 3,208,063 3,019,526 Federal funding 4,571 - 4,571 2,155 Local government grants 66,178 - - 66,178 65,276 Donations and fundraising 30,127 - - 30,127 53,567 Client fees 163,615 - - 163,615 147,536 Program income 61,798 - 61,798 59,402 Allocated administration 569,622 34,872 - 604,494 562,370 Interest and miscellaneous income 15,582 987 16,730 33,299 9,732 Total revenue 4,119,556 35,859 16,730 4,172,145 3,919,564 Q,IW TILLSDNBURG & DISTRICT MULTI -SERVICE CENTRE STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCES For the year ended March 31, 2015 (With comparative figures for the year ended March 31, 2014) Operating Capital Reserve Mar. 31 Mar. 31 Fund Fund Fund 2015 2014 920,159 855,323 Office and administration 315,503 - - 315,503 EXPENDITURES Wages and benefits 2,203,170 - - 2,203,170 2,073,309 Travel 38,415 - - 38,415 36,659 Program expenses 920,159 - - 920,159 855,323 Office and administration 315,503 - - 315,503 347,265 Allocated administration 604,494 - - 604,494 562,370 Amortization of property and equipment - 2,409 - 2,449 2,449 Total expenditures 4,081,741 2,409 - 4,084,150 3,877,335 Excess (deficiency) of revenue over expenditures for the year 37,815 33,450 16,730 87,995 42,229 Fund Balance, Beginning of Year 193,016 414,373 970,078 1,577,467 1,535,238 Fund Balance, End of Year 230,831 447,823 986,808 1,665,462 1,577,467 TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE STATEMENT OF OPERATIONS - OPERATING FUND For the year ended March 33, 2015 (With comparative figures for the year ended March 31, 2014) Mar. 31 Mar_ 31 Schedule 1 Schedule 2 Schedule 3 2015 2014 REVENUE Provincial funding 1,485,060 1,697,169 25,834 3,208,063 3,019,526 Federal funding - - 4,571 4,571 2,155 Local gove,yu ent grants - 66,178 - 66,178 65,276 Donations and fundraising 420 787 28,920 30,127 53,567 Client fees 163,615 - - 163,615 147,536 Program income 24,812 - 36,986 61,798 59,402 Allocated administration - - 569,622 569,622 527,498 Interest and miscellaneous income - 12 15,570 15,582 6,129 Total revenue 1,673,907 1,764,146 681,503 4,119,556 3,881,089 EXPENDITURES Wages and benefits 1,108,178 684,876 410,116 2,203,170 2,073,309 Travel 32,427 2,301 3,687 38,415 36,659 Program expenses 136,394 621,438 162,327 920,159 855,323 Office and administration 150,318 124,684 40,501 315,503 347,265 Allocated administration 250,080 354,414 - 604,494 562,370 Total expenditures 1,677,397 1,787,713 616,631 4,081,741 3,874,926 Excess (deficiency) of revenue over expenditures for the year (3,490) (23,567) 64,872 37,815 6,163 Q,IK TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE SCHEDULE 1 STATEMENT OF OPERATIONS - COMMUNITY SUPPORT SERVICES For the year ended March 31, 2015 (With comparative figures for the year ended March 31, 2014) REVENUE Provincial funding Local govetmmnent grants Donations and fundraising Client fees Program income Total revenue EXPENDITURES Wages and benefits Travel Program expenses i Office and administration j Allocated administration South West Exercise Mar. 31 Mar. 31 LHIN Program 2015 2014 1,413,576 71,484 1,485,060 1,356,248 1,018,100 90,078 - 660 420 - 420 25,251 163,615 - 163,615 147,536 9,708 15,104 24,812 17,617 1,587,319 86,588 1,673,907 1,547,312 1,018,100 90,078 1,108,178 983,319 32,427 - 32,427 26,720 136,394 - 136,394 122,551 150,318 - 150,318 175,910 250,080 - 250,080 238,812 TOS expenditures 1,587,319 90,078 1,677,397 1,547,312 Excess (deficiency) of revenue over expenditures for the year - (3,490) (3,490) - Q, 1191 TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE SCHEDULE 2 STATEMENT OF OPERATIONS - MT+CU FUNDED PROGRAMS For the year ended March 31, 2015 (With comparative figures for the year ended March 31, 2014) Adult Basic Employment Youth CANJON Mar- 31 Mar. 31 Summer Jobs Literacy Ontario Employment Job Fund 2015 2014 REVENUE Provincial funding 122,053 112,365 1,114,500 319,576 28,675 1,697,169 1,637,444 Local government giants - 16,178 50,000 - - 66,178 59,616 Donations and fundraising - 787 - - - 787 18,184 Interest and miscaaneous income - - 12 - - 12 12 Total revenue 122,053 129,330 1,164,512 319,576 28,675 1,764,146 1,715,256 EXPENDITURES Wages and benefits 14,460 101,190 554,827 14,399 - 684,876 677,989 Travel - 602 1,699 - - 2,301 6,294 Program expenses 91,540 5,378 218,435 285,916 20,169 621,438 567,450 Office and administration 3,853 13,805 103,965 3,061 - 124,684 139,965 Allocated administration 12,200 27,000 290,508 16,200 8,506 354,414 323,558 Total expenditures 122,053 147,975 1,169,434 319,576 28,675 1,787,713 1,715,256 j Excess (deficiency) of revenue over expenditures for the year - (18,645) (4,922) _ - (23,56' _ 244 TILLSONBURG & DISTRICT MULTI -SERVICE CEN'T'RE SCHEDULE 3 STATEMENT OF OPERATIONS - ADMINISTRATION For the year ended March 31, 2015 ' (With comparative figures for the year ended Mauch 31, 2014) Mar. 31 Mar. 31 2015 2014 REVENUE P, -,,..l funding Travel 25,834 25,834 Federal finding 3,687 3,645 Local government grants 4,571 2,155 40,501 5,000 Donations and fundraising Program income 28,920 10,132 36,986 41,785 Allocated administration 569,622 527,498 Interest and miscellaneous income 15,570 6,117 Total revenue 681,503 618,521 EXPENDI'T'URES Wages and benefits Travel 410,116 412,001 Program expenses 3,687 3,645 Office and administration 162,327 165,322 40,501 31,390 Total expenditures 616,631 612,358 Excess (deficiency) of revenue over expenditures for the year 64,872 6,163 Azle TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE STATEMENT OF CASH FLOWS For the year ended March 31, 2015 (With comparative figures for the year ended March 31, 2014) 2015 2014 Cash Flows from Operating Activities Excess of revenue over expenses for the year 87.,995 42,229 Amortization 2;409 2,409 90,404 44,638 Changes in non-cash working capital accounts Decrease (increase) in accounts receivable (5,626) 29,031 Decrease (increase) in prepaid expenses and deposits 2,282 6,255 Increase (decrease) in accounts payable and accruals 74,846 136,335 Increase (decrease) in deferred revenue 2,982 9,842 Cash flows from (applied to) operating activities 164,888 226,101 Cash Flows.from Investing Activities Increase in long - term investments (57,943) 4,789 ^� Increase in Cash During the Year 106,945 230,890 Cash at Beginning of Year 1,071,627 840,737 Cash at End of Year 1,178,572 1,071,627 246 TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31, 2015 1. NATURE OF OPERATIONS The organization was incorporated without share capital in 1977 under the Income Tax. Act of Canada as a registered charity. The organization is exempt from tax under section 149. of the Income Tax Act. The purpose of the organization is: (i) To provide and render employment, home support and adult basic literacy services to a primarily adult resident population; (ii) To establish and operate a centre for the organization and dissemination of social services throughout the Town of Tillsonburg and its surrounding district; (iii) To co-operate and co-ordinate with all other social service agencies; and (iv) To receive, acquire and hold gifts, donations, legacies and devises. 2, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Centre follows Canadian ,Accounting Standards for Not -for -Profit Organizations, significant aspects of the accounting policies adopted are as follows: (a) Basis of Accounting The Centre, with the exception of donations, follows the accrual basis of accounting which recognizes revenue as it becomes receivable and measurable and expenditures as a result of the receipt of goods or services and the creation of legal obligation to pay. (b) Fund Accounting In order to ensure observance of limitations and restrictions placed on the use of the resources available to the Tillsonburg & District Multi -Service Centre ("Centre"), the accounts are maintained in accordance with the principles of "fund accounting". Under these principles, resources for various purposes are classified for accounting and reporting purposes into funds that are in accordance with activities or objectives specified. Separate accounts are maintained for each fund. (i) Operating Fund The Operating Fund of the Centre records amounts used for the day to day operations of the Centre and also records the assets, liabilities and net surplus carried forward relating to ongoing operations. Any money which is not restricted as to their use are recorded in the Operating Fund when received. (ii) Capital Fund The Capital Fund reports assets, liabilities, revenue and expenditures related to the Centre's property and equipment. (iii) Reserve Fund. Money in the reserve funds have been set aside for future expenditures for building maintenance, other capital additions and contingencies and is to be used as authorized by the Board. Interest generated by the reserve fund is maintained in the account. (c) Cash and Equivalents Cash is comprised of cash and short-term investments. Short-term investments include a balance held in trust with a law firm. 247 TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31, 2015 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (d) Allocated Administration The Centre incurs administration costs that relate to the whole organization. These costs include human resource costs for the executive director, business manager, accounting clerks, receptionists etc, as well as costs for office supplies, equipment rental and staff development. These costs are allocated to the various programs based mainly on Ministry funding levels, and when identifiable, specific activities that may be incurred by the programs. (e) Property and Equipment Property and equipment is recorded at cost and contributed capital assets are recorded at their fair market value at the date of contribution. Capital assets funded through government programs or agencies are recorded as program expense and the corresponding revenue recorded in Ministry funding. Government funded capital expenditures included in program expense and Ministry funding was $18,549 in 2015. (2014 - nil). The property and equipment are amortized straight-line using the following rates: Furniture 20 years The Centre regularly reviews capital assets to eliminate obsolete items. Amortization is calculated at half the normal annual rate in the year of acquisition; no amortization is recorded in the year of disposal. (f) Contributed Services Volunteers contribute time each year to assist the Centre in carrying out its service delivery activities. Because of the difficulty in determining the fair value contributed services are not recognized in the financial statements. (g) Income Taxes As a registered charity, the Centre is exempt from Part l tax under paragraph 149(1)(0 of the Income Tax Act (Canada). (h) Measurement Uncertainty The preparation of financial statements in conformity with Canadian Accounting Standards for Not - for -Profit Organizations requires management to mare estimates and assumption that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Such estimates are periodically reviewed and any adjustments necessary are reported in earnings in the period in which they become known. Actual results could differ from these estimates. The primary estimates made by management in these financial statements relate to the useful lives of capital assets and accrued liabilities. (i) Government Grants Government grants and funding is recorded when there is reasonable assurance that the Centre has complied with and will continue to comply with all necessary conditions to obtain the grants and funding. TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31; 2015 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (j) Financial Instruments Financial instruments are recorded at fair value when acquired or issued. In subsequent periods, financial assets with actively traded markets are reported at fair value, with any unrealized gains and losses reported in income, All other financial instruments are reported at amortized cost, and tested for impairment at each reporting date. Transaction costs on the acquisition, sale or issue of financial instruments are expensed when incurred. Financial instruments are comprised of accounts receivable, short and long term investments, accounts payable and accrued liabilities. All financial instruments are subsequently carried at amortized cost. (k) Revenue Recognition The Centre follows the restricted fund method of accounting for contributions which includes program income, government grants and donations. Restricted contributions related to general operations are recognized as revenue of the Operating Fund in the year in which the related expenses are incurred. All other restricted contributions are recognized as revenue of the appropriate restricted fund. Restricted contributions for which there is no fund, are deferred and brought into income when the applicable expenses are incurred. Unrestricted contributions are recognized as revenue of the Operating Fund in the year received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Investment income earned on resources of the Capital Fund and Reserve Fund is recognized as revenue of those funds. Unrestricted investment income is recognized as revenue of the Operating Fund. Program income and client fees are recognized as revenue of the Operating Fund when the service is performed and the legal obligation to pay is created. 249 TILLSONBUR.G & DISTRICT MULTI -SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31, 2015 3. LONG-TERM INVESTMENTS 2015 2014 Partnership Interest The Centre, together with Tillsonburg District Association for Community Living formed a ' partnership known. as Tillsonburg Community Services Initiatives. This partnership is a non-profit corporation established for the purpose of contracting, owning, operating, leasing and managing a building to support community agencies, The investment is recorded at its original cost. 311,000 311,000 Loan Receivable - related party The board approved a loan to a related company, Stonebridge Cominunity Services (SCS). The loan was advanced to fund start up costs and working capital. The loan currently bears interest at 1% payable annually in December. 655,000 655,000 Interest Receivable 20,589 6,561 986,589 972,561 4. GOVERNMENT REMITTANCES Included in accounts payable are government remittances totaling $50,764 (2014 - $21,143). 5. EQUIPMENT Accumulated Cost Amortization 2015 2014 Furniture 48,176 33,064 15,112 17,521 6. DEFERRED REVENUE AND SURPLUS FUNDS For reporting purposes, the Centre has adopted a March 31 year end. Some of the programs which are offered by the Centre are funded on a different year end reporting basis. The deferred revenue, represents the funds which have been received by the Centre, which relate to expenditures to be incurred subsequent to March 31. These funds will be matched against expenditures during the subsequent period. Any remaining surplus in the government funded programs has been included in accounts payable and will either be returned to the funding agency in the subsequent year, or used in a manner as prescribed by the funding agency. 250 TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31, 2015 7. LEASE COMMITMENT The Centre leases its premises located at 96 Tillson Avenue from the Tillsonburg Community Services Initiatives. The initial lease period ran for 15 years and expired July 31, 2013. The Centre exercised its option to extend the lease five years, ending July 31, 2018. See note 8 - Related Party Transactions. 8. RELATED PARTY TRANSACTIONS During the year the Centre paid rent of $52,672 (2014 - $51,672) and received administration fees of $12,000 from an organization in which they have a partnership interest, Tillsonburg Community Services Initiatives. These transactions are in the normal course of operations and were measured at the exchange amount, being the amount of consideration established and agreed to by the related parties. During the year the Centre made payments for rent and clinical support totaling $176,170 (2014 - $136,595), charged $12,000 (2014 - $12,000) in administration fees, and $19,972 (2014 -$9,788) for Home Support Services to Stonebridge Community Services (SCS), a non profit corporation related by common board membership. The purpose of SCS is to assist aged, ill or disabled persons by providing such services as housekeeping, meal preparation, nursing and shopping assistance. The organization also assists needy .persons who are unemployed and low skilled by providing an employment training centre, counselling and education programs.These transactions were in the normal course of operations and were measured at the exchange amount, being the amount of consideration established and agreed to by the related parties. The Centre also periodically lends funds to SCS which are considered to be a long-term investment. The year end loan balances to SCS were $713,915 (2014 - $670,000), of which $58,915 (2014 - $15,000) has been classified as short-term loan receivable, SCS pays interest on amounts owing annually at a rate of 1 % per annum. Interest accrued and receivable from SCS at year end is $20,589 and is included in accounts receivable. No other amounts are outstanding from or due to related parties: As at December 31, 2014, the corporate year end of SCS, SCS had the following: Statement of Financial Position Total assets $146,474 Total liabilities (including the amounts owing to the Centre). 749,830 Net deficit 603,356 Statement of General Operations Revenue $559,270 Expenses 618,185 Statement of Cash Flows Cash flow from operations $ (41,336) Cash flows from financing - TMSC 36,881 Net decrease in cash (4,455) 251 TILLSONBURG & DISTRICT MULTI -SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31, 2015 9. FINANCIAL INSTRUMENTS The Centre is exposed to various risks through its financial instruments and has a comprehensive risk management framework to monitor, evaluate and manage these risks. The following analysis provides information about the Centre's risk exposure and concentration as of March 31, 2015: (a) Credit Risk Credit risk arises from the potential that a counter party will fail to perform its obligations. The Centre extends credit to its clients in the normal course of its operations. It carries out, on a continuing basis, credit checks on its clients and maintains provisions for bad debts. The Centre has a significant number of clients which minimizes the concentration of credit risk, and the most significant receivables are from the government. (c) Interest Rate Risk Interest rate risk reflects the sensitivity of the Centre's financial condition to movements in interest rates. The company receives interest on its investments based on the bank prime rate. These interest rates are representative of current market rates for investments with similar terms, conditions and maturities. The Centre does not carry any interest bearing debt. 10, ECONOMIC DEPENDENCE The organization receives the majority of its revenue through various government ministries and it's ability to continue viable operations is dependent upon continued funding from the governments. The funding is based on approved expenditure levels for each program as set out by agreements between the Ministry and the organization. Any excess of revenue over expenditures subsidized by the Ministry can either be requested by the Ministry to be returned or offset against future years' funding. 11. COMPARATIVE FIGURES Certain of the prior year's balances have been reclassified to conform with the current year's presentation. 252 Wallacetown Agricultural Society Box 1, Wallacetown, ON NOL 2M0 Wallacetownfair.com Elgin County Council 450 Sunset Drive St. Thomas, ON N5R 5V1 December 30, 2015 Dear members of Council: On behalf of the Wallacetown Agricultural Society, I am writing to request your financial assistance of the 2016 Wallacetown Fair. We will be celebrating our 156th year on September 30th, October 1St and 2nd, 2016. We are unique in that we own our fairgrounds and have the responsibility of maintaining and improving our property as well as organizing the fair and other events throughout the year. As you can see from our financial statements, it does take a considerable amount of money to operate the society. The members are all volunteers and give a tremendous amount of their time not only to operate the society, but must raise funds to make our events possible. Your support in the form of a grant would be greatly appreciated. There are many areas where the money could be put to use. Maintenance and improvements to the property are an ongoing venture with several improvements needed. We have many ongoing projects and just received a large to do list from the Electrical Safety Authority. 1. New Project —Building covered walkway from Commercial Building to General Exhibits building. Attached is quote withdrawing. The walkway 253 will ensure safety for handicap between the buildings and protection from the elements. Our budget for this project is set for $5,000. 2. New Project - Removal of horse barn, cement and steel. Due to safety issues with hydro, the older horse barn is slated for demolition. Removal of all contents and cement and grading is quoted at $3800.00. This area will then be graded and grass seeded. This new parcel of land will help with parking for the fair and soccer events. The demolition will be carried out by the end of 2015 by John Drummelsmith. 3. Project in 2015 - Upgrading of holding tank for Commercial building washrooms. The new tank was installed with new plumbing lines. Unfortunately, this year we had running toilets and the holding tank filled and the tank had to be pumped. New toilets will be needed to replace the old and removal of the urinals and replacements with newer more efficient models or another washrooms stall. The cost for the plumbing issues was $6,500. 4. New Project - Roofing — our entertainment barn will need the roof replaced this year if it is to continue to be a viable place for exhibits and entertainment and storage rental. If we do not fix the roof— it will be a loss of income with storage. Quotes are pending but a budget of $10,000 has been set and hopefully we will be able to come in under budget. 5. New Project - Electrical issues- After our annual inspection there were many discrepencies with lighting. Pole lights or new fixtures will need to be replaced. Increased lighting for parking, safety is needed as well as an update to the lighting in the grandstand. Currently quotes are being obtained for these issues. A working budget has been set for $15,000 however dependant upon fundraising. 6. Another area in which the grant could be used is in support of our prize money. We usually pay out between $15,000 and $20,000.00. We still embrace our agricultural roots and are proud to offer a place where area farmers and homemakers, both young and old, can display the best of what they grow and create. We are proud to support our local 4-H clubs and provide them with the opportunity to hold their achievement events, as 254 well as the overwhelming support we get from the public school for our Junior Fair classes. The 2016 Fair has a Sheep Market Auction with all the funds going to the Junior Farmers. Thank you for your consideration of our grant application. We appreciate any support you can give. We have a long laundry list and our membership is becoming increasingly smaller. I Would like to invite you to attend our fair and join in our celebration of 156 years of Wallacetown Fair. Sincerely, KimCarder Secretary Wallacetown Agricultural Society Phone: 519-762-2737 Email: wallacetownfair@yahoo.ca 255 m/1 N REPORT TO COUNTY COUNCIL FROM: Jim Bundschuh, Director of Financial Services DATE: February 16, 2016 SUBJECT: 2016 Budget INTRODUCTION: Council is focussed on achieving an affordable tax increase in 2016, while maintaining and expanding the service enhancements committed to in the 2015 budget. These service enhancements include $30 million of expenditures to rebuild Terrace Lodge, and investing into the County's economic growth through the $1 million Community Improvement Plan (CIP) and the $0.5 million SWIFT broadband project. In addition, the County is relocating a portion of Dexter Line to protect this access road from erosion. New service improvements for 2016 include added ambulance shift coverage in the east end to improve response times, financing the Health Recruitment initiative and funding the Clean Water initiative. The purpose of this report is to present options for the 2016 budget and the associated tax rate. BACKGROUND: Due to declining revenues in the form of the Ontario Municipal Partnership Fund (OMPF) and Ford property tax, council strategically planned a low to moderate use of reserves to allow a series of 4% increases on the average household continuing through 2020 to rebalance the budget. The 2015 operating surplus and the latest Payment -In -Lieu (PIL) taxes increase from the psychiatric hospital and the Greenlane site allow for a 1.1 % reduction (Proposal A) to the previously planned 2016 increase of 4%. The result is a slight increase in the tax rate of 0.1 % which will impact the average household by $41 or 2.9% (see Attachment VIII). Itis important to note that this increase of 2.9% is well below the previously set 4% guideline. The 2.9% increase on the average household, combined with assessment growth, equates to a levy increase $1.3 million or 4.3%. Capital project uses of the $1.2 million capital surplus for 2015 have been identified to Council. Although the ten-year plan attempts to accurately identify the capital needs, the reality is that prices can vary positively or negatively and circumstances can change making forecasting a continuously evolving process. Rather than funding these needs entirely through the surplus, they could be funded partially or fully by tightening spending throughout the capital plan (Proposal B) delivering up to a 0.4% reduction in tax rate, average household tax and the levy. This reduces Proposal A's $41 increase by $6 down to a $35 tax increase on the average household. However, this could potentially compromise some projects meeting budget objectives resulting in possible deficits rather than surpluses bringing about unintended future tax increases, and is therefore not recommended. Further good news for 2016 is an Ontario Community Infrastructure Fund (OCIF) grant providing a net improvement of $1.3 million when compared to the draft capital budget. This grant directly improves the County's municipal position and improves its ability to sustain its assets into the future. Staff is recommending that this net funding be added to the Capital Projects reserve (see Attachment IV) to be used to fund the County's share of any potential future OCIF grants. 256 DISCUSSION: Council's strategic vision has been to maintain service levels while achieving an affordable tax increase. Council's commitment to service is evident through the funding Council has provided to programs and projects valued by the County's residents. These programs and projects span the gambit from health care to economic development to infrastructure to the environment. The funding highlights are as follows: 1. $30 million rebuild of Terrace Lodge and capital maintenance projects for Elgin Manor and Bobier Villa of $8.0 million over the next ten years. 2. $2.0 million granted to the St. Thomas Elgin General Hospital through 2016 with a further $1.5 million in contributions planned for a total of $3.5 million. 3. $1 million in CIP funding to improve streetscapes and improve the economic outlook for the County's businesses. 4. Two satellite offices for the Elgin Business Resource Centre (EBRC) will see funding increases to allow the EBRC to continue to assist the County's budding entrepreneurs and help create local jobs. 5. $0.5 in funding to attract government and private sector support for high speed internet (SWIFT). 6. An increase of Emergency Medical Services (EMS) hours to improve response times in the east end of the County with costs totalling $250,000 annually. 7. The county roads will receive $9.2 million in 2016 capital budget funding, with a further $99 million for the next nine years focused on timely investments in existing infrastructure to ensure the lowest possible lifecycle costs. The 2016 capital plan includes rehabilitation of Miller Road, relocation of Dexter Line, rehabilitation of Furnival Road, and resurfacing of Plank Road. 8. Purchase of $3.3 million of books for libraries over the next ten years as well as a $0.1 million annual lease increase for new Aylmer and Shedden libraries. 9. $40,000 grant to the Clean Water Initiative. 10. $75,000 in added funding for Health Recruitment to attract new doctors and nurse practitioners to the region. In the last number of years, affordable tax increases have been achieved, despite significant revenue losses of over $5 million in OMPF and Ford property tax, through the use of reserves and measured tax increases over ten years. 2016 offers some good news due to the 2015 operating surplus as well as future PIL revenue that will allow for a lower tax increase than was previously planned. The details of the resulting Proposal A budget are found on the following attachments: o Attachment I — Explanation of Taxes o Attachment II ■ Schedule A — Ratios ■ Schedule B — Operating Budget ■ Schedule C — Tax Rates o Attachment III —Ten Year Business Plan o Attachment IV — Ten Year Capital Plan (revised) o Attachment V — Ten Year Balance Sheet & Reserves o Attachment VI — Grants o Attachment VII —Departmental Details o Attachment VIII —Closed Report and Use of Capital Surplus 257 A summary of the tax implications contained within these document, as well as the implication of Proposals B are as follows: Preliminary Tax Increase Changes 2015 Operating Surplus Payments in Lieu (PIL) Tax Write -Offs Planning Fees Clean Water East End Ambulance Case Mix Index (CMI) Social Services Assessment Growth Total Changes Ongoing 351,000 98,000 25,000 (40, 000) (20, 000) (43, 000) (238,000) 60,000 One -Time 1,100, 000 193,000 1,100,000 Proposal A: Potential Avg Household Tax Increase 2015 Capital Surplus 1,200,000 Proposal B: Potential Avg Household Tax Increase Tax Impact Avg House Levy 4.0% 5.2% 0.4% 0.4% 1.2% 1.2% 0.3% 0.3% 0.1% 0.1% -0.1% -0.1% -0.1% -0.1% -0.1% -0.1% -0.8% -0.8% 0.2% 1.1% 0.9% 2.9% 4.3% 0.4% 0.4% 2.5% 3.9% Both proposals offer lower taxes than was expected, predominately due to good news on better than projected PIL tax revenue. Proposal A is a tax rate increase of 0.1 % translating into $2 increase in an average priced home that has no assessment increase. Such a home with an average assessment increase would see a $41 increase in their 2016 County taxes or 2.9%. This is compared to the previous guideline of 4%. This improvement, as outlined above, is the result of the 2015 Operating Surplus being applied to reduce the levy, as well as good news on PILs and tax write-offs, partially offset by increased costs in areas such as social services. Proposal B offers further reductions through the use of the 2015 capital surplus. It will provide up to a further 0.4% improvement in the proposed levy, tax per average household and tax rate. The resulting tax rate could be a reduction of up to 0.3% (Proposal A's tax rate increase of 0.1 % minus the 0.4% improvement). Staff presented planned capital project uses for the 2015 surplus of $1.2 million at the February 9, 2016 Council meeting (see Attachment VII). These new needs are required to address changing circumstances, such as the currency exchange issue, as well as evolving items such as the need for capital maintenance funds for the ambulance base buildings which are beginning to show life -cycle deterioration. Council could direct staff to find offsets to these increases, or a portion thereof, in the existing capital plan. Obviously such tightening increases the possibility of year-end budget overruns that would adversely affect future tax increases. 258 Through the ten-year plan, Council has been focused on ensuring the long-term financial stability of the County. If timely investments are not made to infrastructure, replacement costs will be substantially greater in the future. Although the use of reserves can allow for a short-term loss in municipal position (comparable to owner's equity at a personal level), an ongoing reduction in municipal position through insufficient taxation and neglected infrastructure will ultimately materialize as costly asset replacements and even higher tax increases. The recently announced $1.8 million OCIF grant for Miller Road compliments the $150 million infrastructure investment the County already plans to spend over the next ten years and further strengths the County's municipal position. Utilizing the capital surplus for important projects to maintain a sound municipal position is therefore prudent. The current ten-year plan sees the municipal position growing at a rate of 1.2% from $192 million in 2015 to $216 million in 2025. Although this rate of growth is somewhat below the rate of inflation, staff is confident that cost efficiencies resulting from new technologies (e.g. micro -surfacing) should allow the County's assets to be maintained with the investments contained within the 2016 ten-year capital plan. CONCLUSION: Good news in the 2015 operating surplus and ongoing PIL revenue will result in lower than anticipated taxes for 2016. The proposed budget outlines two options for Council. Proposal A increases the tax rate by 0.1% resulting in a $1.3 million levy increase. The impact on the average household would be 2.9% or $41, well below the originally anticipated increase of 4%. Proposal B applies the 2015 capital surplus, or a portion thereof, toward further reducing taxes by 0.4% providing saving of $6 per average household as compared to Proposal A. The new capital needs would be funded by staff tightening spending throughout the ten- year capital plan. This tax rate improvement may only be short-term in nature and may result in higher increases in future years if tightened capital projects run into a deficit position — a risky proposition. OCIF funding for Miller Road of $1.8 million, combined with the already planned $150 million of capital investment will enable the County to protect the value of its assets into the future. RECOMMENDATIONS: THAT the 2016 proposed budget, which includes the operating budget, the capital budget and grants, be approved with a tax increase on the average household of %; and, THAT the necessary by-law be prepared. All of which is Respectfully Submitted Approved for Submission Jim Bundschuh Mark G. McDonald Director of Financial Services Chief Administrative Officer 259 Explanation of Taxes Attachment I Definitions Tax Rate: Percentage applied to the assessed property value to obtain the tax amount Assessment: The market value of a property as determined by MPAC. This value changes annually for all properties that saw an increase at the beginning of the reassessment period. Tax: The amount a property is invoiced based on the Assessment multiplied by the tax rate. Assessment Value Increase: Current year's assessment less prior year's assessment Household Tax Increase: Current year's taxes less prior year's taxes. Household Tax Increase Percentage: Current year's tax increase divided by the prior year's taxes. This value can also be calculated by added the tax rate increase to the Assessment Value Increase. Levy: The total taxes raised across all property classes, including both existing properties and new construction (Assessment Growth). Assessment Growth: Increases in total assessment value within the County as a result of new construction. This results in an increase in the number of households and a corresponding increase in demand for services. Because of assessment growth the levy increase is greater than the increase on the average household. This higher levy is in fact needed in order to support the increased number of households. As such, the percent of levy increase is not a good measure as it multifold measurement comprised of the increased levy per household and the population driven levy increase. 260 % Change from prior Residential Tax Example year A) Average 2015 home value $236,531 B) 2015 tax rate 0.599010% C) 2015 taxes on average home (A)x(B) $1,417 D) Proposed 2016 tax rate 0.599720% 0.1% E) 2016 taxes on house if no assessment change (A)x(D) $1,419 F) Change in tax on house with no assessment change (E) -(C) $2 0.1% G) Assessment on average home with average assessment increase $243,041 2.8% H) 2016 taxes on avg. house with avg. assessment increase (G)x(D) $1,458 1) Tax increase due to assessment change (H) -(E) $39 2.8% J) Total tax increase (1)+(F) $41 2.9% 260 Attachment II COUNTY OF ELGIN By -Law 16-07 SCHEDULE A Ratios PROPERTY CLASS 261 2016 2015 RESIDENTIAL/FARM 1.0000 1.0000 MULTI -RESIDENTIAL 2.3458 2.3458 FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL 0.5000 0.5000 COMMERCIAL OCCUPIED 1.6376 1.6376 COMMERCIAL VACANT LAND 1.1463 1.1463 INDUSTRIAL OCCUPIED 2.2251 2.2251 INDUSTRIAL VACANT LAND 1.4463 1.4463 LARGE INDUSTRIAL OCCUPIED 2.8318 2.8318 LARGE INDUSTRIAL VACANT 1.8407 1.8407 PIPELINES 1.1446 1.1446 FARM 0.2500 0.2500 MANAGED FORESTS 0.2500 0.2500 261 Attachment II Levy Increase 1,276,826 (1,276,826) 4.3% Net Income 66,690,090 63,202,917 (3,487,173) 1,140,006 Memo: Levy 29,494,048 30,770,874 26/02/2016 11:57 AM 262 Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Column 8 Column 9 Schedule B: Current 2016 Operating Budget Prior Operating Current Operating Budget Operating Budget By -Law 16-07 Revenue Expense Net Budget (Revenue)/Expense FORECAST/ ACTUAL Revenue Expense Net Budget (Revenue)/ (Over)/ Under Prior Year Percent Impact on Expense Levy CORPORATE ACTIVITIES 1) Taxes (31,007,783) 795,777 (30,212,006) (30,657,939) 31,131,716 470,792 (30,660,924) 448,918 -1.5% 2) Interest Charges & Income 420,074 (520,074) (100,000) (66,801) 100,000 - (100,000) 0 0.0% 3) Social Services - St. Thomas - 2,592,400 2,592,400 2,787,320 2,770,845 2,770,845 (178,445) 0.6% 4) Health Unit (398,282) 1,344,585 946,303 930,223 962,041 962,041 (15,738) 0.1% 5 Grants 323,356 323,356 316,339 - 321,611 321,611 1,745 0.0% 6) Rental Income (239,772) 162,502 (77,270) (103,560) 244,383 137,542 (106,841) 29,571 -0.1% 7) Property Assessment (83,850) 809,859 726,009 726,009 726,008 726,008 0 0.0% 8) Ontario Municipal Partnership Fund (37,856) (1,166,444) (1,204,300) (1,204,300) 1,023,700 - (1,023,700) (180,600) 0.6% 9) Project Costs (1,044,082) 923,379 (120,703) (839,392) - 992,236 992,236 (1,112,939) 3.8% 10) Corporate (32,391,550) 6,061,116 (27,126,211) (28,112,100) 32,499,799 6,381,075 (26,118,724) (1,007,487) 3.4% Departmental 11) Warden and Council (3,036) 373,542 370,506 319,046 3,036 378,557 375,521 (5,015) 0.0% 12 Administrative Services (34,184) 457,582 423,398 405,364 95,201 672,674 577,473 (154,076) 0.5% 13) Financial Services 574,224 574,224 574,523 - 600,722 600,722 (26,499) 0.1% 14) Human Resources (35,000) 570,944 493,419 35,000 623,871 588,871 (17,927) 0.1% 15 Administrative Building (382,257) 864,401 482,145 409,974 371,796 890,055 518,259 (36,114) 0.1% 16) Corporate Expenditures (1,000) 840,684 839,684 590,654 1,000 668,610 667,610 172,074 -0.6% 17) Eng'r & Land Div. (4,105,954) 13,117,659 9,011,706 9,762,441 4,918,996 12,824,962 7,905,966 1,105,740 -3.7% 18) Homes (17,666,422) 22,629,428 4,963,006 4,765,342 17,888,359 22,928,683 5,040,324 (77,317) 0.3% 19) Museum &Archives (50,713) 462,080 411,367 375,938 230,713 666,662 435,949 (24,582) 0.1% 20 Library Services (256,329) 2,727,426 2,471,097 2,481,417 231,827 2,720,022 2,488,195 (17,098) 0.1% 21) Information Technology (32,500) 905,338 872,838 791,615 42,870 956,494 913,624 (40,786) 0.1% 22) Provincial Offences (1,535,143) 1,467,305 (67,838) (67,800) 1,535,293 1,462,516 (72,777) 4,939 0.0% 23) Collections (465,371) 448,669 (16,702) (16,378) 474,679 457,511 (17,168) 465 0.0% 24) Ambul. & Emergency Meas. (6,904,457) 9,662,887 2,758,430 2,712,640 6,943,627 9,683,219 2,739,592 18,838 -0.1% 25) Econ.Dev'I, Tourism & Plan. (168,702) 1,282,943 1,114,241 981,229 141,068 1,287,284 1,146,216 (31,975) 0.1% 26) Departmental (31,641,067) 55,814,167 24,779,044 24,579,425 32,913,465 56,821,842 23,908,377 870,667 -3.0% 27) Elgin County (64,032,617) 61,875,283 (2,347,167) (3,532,675) 65,413,264 63,202,917 (2,210,347) (136,820) Levy Increase 1,276,826 (1,276,826) 4.3% Net Income 66,690,090 63,202,917 (3,487,173) 1,140,006 Memo: Levy 29,494,048 30,770,874 26/02/2016 11:57 AM 262 Attachment II COUNTY OF ELGIN By -Law 16-07 SCHEDULE C Definition: "Tax rate" means the tax rate to be levied against property expressed as a percentage, to six decimal places, of the assessment of the property. 263 Prior Current PROPERTY CLASS 2015 2016 % Change TAX RATES TAX RATES TAX RATES RESIDENTIAL 0.599010% 0.599720% 0.12% MULTI -RESIDENTIAL 1.405160% 1.406820% 0.12% FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL 0.299510% 0.299860% 0.12% COMMERCIAL OCCUPIED 0.980940% 0.982100% 0.12% COMMERCIAL VACANT LAND 0.686650% 0.687460% 0.12% INDUSTRIAL OCCUPIED 1.332860% 1.334440% 0.12% INDUSTRIAL VACANT LAND 0.866350% 0.867380% 0.12% LARGE INDUSTRIAL OCCUPIED 1.696280% 1.698290% 0.12% LARGE INDUSTRIAL VACANT 1.102600% 1.103900% 0.12% PIPELINES 0.685630% 0.686440% 0.12% FARM 0.149750% 0.149930% 0.12% MANAGED FORESTS 0.149750% 0.149930% 0.12% Definition: "Tax rate" means the tax rate to be levied against property expressed as a percentage, to six decimal places, of the assessment of the property. 263 Ten Year Business Plan Attachment III NOE,I 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 ($ millions) 1) Prior Year Budgeted Municipal Position CI 2.3 3.5 1.8 0.7 0.8 1.8 2.1 2.7 3.1 3.7 Muncipal Position Change Explanation 2) OMPF (0.2) (0.2) (0.2) (0.2) (0.2) (0.2) 3) OCIF 0.7 (2.7) 4) T/L Rebuild Funding 0.7 5) Homes Case Mix Index (0.1) - 6) Interest (0.2) (0.6) (0.5) 0.0 0.0 0.1 0.1 0.1 0.1 7) Soc. Serv. Caseload&Cost/Ca (0.2) 8) City Shared Services Agreeme 0.1 0.1 0.1 0.1 9) Health Recrutment (one-time) (0.1) 0.1 10) Payment -In -Lieu 0.4 (0.1) (0.1) (0.1) (0.1) (0.1) 11) Legal Disputes (0.9) 12) Hospital Donation 0.3 13) Library Leases (0.1) 14) Revenue Increases 0.6 0.4 0.4 0.4 0.4 0.4 0.4 0.5 0.5 0.5 15) Salary&Union Inflation (0.3) (0.3) (0.3) (0.3) (0.3) (0.3) (0.4) (0.4) (0.4) (0.4) 16) Benefits (0.2) (0.2) (0.2) (0.2) (0.2) (0.2) (0.2) (0.2) (0.2) (0.2) 17) Supplies Inflation (0.4) (0.6) (0.6) (0.6) (0.6) (0.6) (0.7) (0.7) (0.7) (0.7) 18) Write Downs/Amort 0.3 (0.4) (1.6) (0.3) 0.0 0.0 (0.1) (0.1) (0.1) (0.1) 19) Admin Building Space Needs (0.2) 20) Library Leases (0.1) 21) SWIFT Broadband 0.1 22) C I P carry -forward (0.1) 0.1 23) Efficiencies 0.4 0.4 0.4 0.4 0.2 0.2 0.2 0.2 0.2 0.2 24) Total Changes (0.1) (3.3) (2.7) (1.6) (0.8) (0.7) (0.6) (0.3) (0.6) (0.6) 25) Levy Increase 4.3% 1.3 5.0% 1.6 5.0% 1.6 5.0% 1.7 5.0% 1.8 3.0% 1.1 3.0% 1.2 2.4% 0.9 3.0% 1.2 3.0% 1.3 26) Residential Household Increas 2.9% 4.0% 4.0% 4.0% 4.0% 2.0% 2.0% 1.4% 2.0% 2.0% 27) Net Change in Muncipal Position 3.5 1.8 0.7 0.8 1.8 2.1 2.7 3.1 3.7 4.3 28) Hospital Cum. Donation Made (2.0) (2.3) (2.5) (2.8) (3.0) (3.3) (3.5) (3.5) (3.5) (3.5) 29) Starting Muncipal Position 193.0 196.5 198.2 198.9 199.6 201.4 203.5 206.2 209.3 212.9 30) Budgeted Change 31) Surplus/Deficit to Budget 32 Ending Muncipal Position 1 196.5 198.2 198.9 199.6 201.4 203.5 206.2 209.3 212.9 217.2 33) Prior Business Plan I 189.3 191.2 193.6 194.8 197.2 199.8 203.0 206.5 210.6 34) New Plan B/(W) Prior Plan $ 7.2 $ 7.0 $ 5.3 $ 4.8 $ 4.2 $ 3.7 $ 3.2 $ 2.8 $ 2.3 35 Debt $ - $ 10.0 $ 24.0 $ 24.0 $ 24.0 $ 22.5 $ 21.0 $ 19.5 $ 18.0 $ 16.5 NOE,I Col 1 Col 2 Col 3 Capital Projects 1) Corporate 1) Agriculture 2) Administrative Building 3) Eng'r & Land Div. Homes 4a i Elgin Manor Dietary 4a ii Elgin Manor Nursing & Personal Care 18a vi Elgin Manor Housekeeping 18a ii Elgin Manor Laundry 4a iii Elgin Manor Building & Property 4a iv Elgin Manor General & Admin 4a) Elgin Manor 18b iii Terrace Lodge Dietary 4b i Terrace Lodge Nursing & Personal Care 18b v Terrace Lodge Housekeeping 4b ii Terrace Lodge Building & Property 4b) Terrace Lodge 18c i Bobier Villa Dietary 4c ii Bobier Villa Nursing & Personal Care 18c v Bobier Villa Housekeeping 4c iii Bobier Villa Building & Property 18c viii Bobier Villa General & Admin 4c) Bobier 4) Homes 5) Museum & Archives 6) Library Services 7) Information Technology 8) Ambul. & Emergency Meas 9) Econ.Dev'I, Tourism & Plan 10) Elgin County COUNTY OF ELGIN Summary Proposed Capital 10 Year Plan Cnl4 Cnl5 Cnl6 Cnl7 ('n18 CnI9 ('nl1n ('n111 Attachment IV 2016 2017 2018 2019 2020 2016-2020 Total 2021-2025 Total 2016-2025 Average 15,000 15,000 15,000 20,000 20,000 85,000 120,000 20,500 - - - 35,000 - 35,000 35,000 7,000 320,000 1,905,000 6,182,000 90,000 90,000 8,587,000 1,220,000 980,700 9,203,281 8,787,000 9,820,000 10,415,000 11,023,000 49,248,281 58,840,000 10,808,828 10,000 20,000 20,000 20,000 20,000 90,000 100,000 19,000 44,914 10,000 210,000 15,000 15,000 294,914 50,000 34,491 10,000 - - - - 10,000 - 1,000 15,000 - - - - 15,000 - 1,500 438,000 132,000 182,000 135,000 135,000 1,022,000 2,500,000 352,200 15,000 - 50,000 60,000 60,000 185,000 300,000 48,500 532,914 162,000 462,000 230,000 230,000 1,616,914 2,950,000 456,691 5,000 - - - - 5,000 - 500 96,000 10,000 12,000 12,000 130,000 60,000 19,000 10,000 - - - 10,000 - 1,000 21,188,000 - - - 21,188,000 - 2,118,800 21,299,000 10,000 - 12,000 12,000 21,333,000 60,000 2,139,300 - - 100,000 - - 100,000 - 10,000 20,000 10,000 100,000 50,000 50,000 230,000 50,000 28,000 10,000 - - - - 10,000 - 1,000 215,000 85,000 120,000 195,000 125,000 740,000 2,250,000 299,000 50,000 - - - - 50,000 - 5,000 295,000 95,000 320,000 245,000 175,000 1,130,000 2,300,000 343,000 22,126,914 267,000 782,000 487,000 417,000 24,079,914 5,310,000 2,938,991 315,541 372,758 340,495 353,631 367,332 1,749,758 1,984,061 373,382 192,300 187,300 191,800 196,340 200,921 968,661 1,109,164 207,782 270,000 250,000 255,000 260,000 265,000 1,300,000 1,570,000 287,000 14,000 8,500 - - - 22,500 20,500 4,300 32,457,036 11,792,558 17,586,295 11,856,971 12,383,253 86,076,114 70,208,725 15,628,484 11) Prior Year's Business Plan Spend 37,319,841 11,832,558 11,540,295 11,813,835 12,820,618 85,327,147 68,622,918 15,395,007 12) Use of Prior Year's Closed Project Surplus 1,212,403 1,212,403 121,240 Use of Donations 65,000 65,000 6,500 13) Inflation/Timing Adjustment 514,089 51,409 14) Added Miller Road Spending funded by OCIF 543,281 543,281 54,328 New Plan (Higher)/Lower than 16) Prior Adjusted Plan 6,683,489 40,000 (6,046,000) (43,136) 437,365 1,071,718 (1,071,718) - 265 J:\Common\Finance\Budget Development\2016 Proposed Budget\Financial Services\SummarySummaryCapital Budget 26/02/2016 12:01 PM County of Elgin Balance Sheet and Reserve Budget Attachment V Balance Sheet 2016 2017 2018 2019 2020 2021-2025 Total Chane Ending Bal. Chane Ending Bal. Chane Ending Bal. Chane Ending Bal. Chane Ending Bal. Chane Ending Bal. Balance Sheet Al) Cash & Investments (14,155,366) 6,356,658 (7,503,634) (1,146,976) 9,276,405 8,129,428 1,416,082 9,545,510 1,852,422 11,397,932 1,156,200 12,554,132 A2) Accounts Receivable (11,935) 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 A3) Pre-Paids & Loans 400,000 827,104 100,000 927,104 927,104 927,104 927,104 927,104 A4) TCA 7,257,036 182,122,557 27,169,251 209,291,809 5,378,191 214,670,000 (664,845) 214,005,154 (99,783) 213,905,372 7,198,267 221,103,638 A5) WIP 10,000,000 11,750,907 (8,000,000) 3,750,907 - 3,750,907 - 3,750,907 - 3,750,907 - 3,750,907 A Total Assets 3,489,735 203,557,226 11,765,617 215,322,843 14,654,596 229,977,439 751,236 230,728,675 1,752,639 232,481,314 8,354,466 240,835,781 31) Accounts Payable (36,087) (4,500,000) (4,500,000) (4,500,000) (4,500,000) (4,500,000) (4,500,000) 32) Payroll, Remits & WSIB Accrual 33,525 (2,600,000) (2,600,000) (2,600,000) (2,600,000) (2,600,000) (2,600,000) 33) Debt - (10,000,000) (10,000,000) (14,000,000) (24,000,000) (24,000,000) (24,000,000) 7,500,000 (16,500,000) B Total Liabilities (2,562) (7,100,000) (10,000,000) (17,100,000) (14,000,000) (31,100,000) - (31,100,000) - (31,100,000) 7,500,000 (23,600,000) C Municipal Position 3,487,173 196,457,226 1,765,617 198,222,843 654,596 198,877,439 751,236 199,628,675 1,752,639 201,381,314 15,854,466 217,235,781 Explanation of Municipal Position D1) In -Service Tangible Capital Assets (Net Book Value) 7,257,036 182,122,557 27,169,251 209,291,809 5,378,191 214,670,000 (664,845) 214,005,154 (99,783) 213,905,372 7,198,267 221,103,638 D2) Work -In -Progress Tangible Capital Assets 10,000,000 11,750,907 (8,000,000) 3,750,907 3,750,907 3,750,907 3,750,907 3,750,907 D Total Tangible Capital Assets 17,257,036 193,873,464 19,169,251 213,042,716 5,378,191 218,420,907 (664,845) 217,756,061 (99,783) 217,656,279 7,198,267 224,854,545 E Reserve for Completion of WI 5,000,000 21,800,488 (18,000,000) 3,800,488 3,800,488 - 3,800,488 3,800,488 3,800,488 F Anticipated Tangible Capital Assets 22,257,036 215,673,952 1,169,251 216,843,204 5,378,191 222,221,395 (664,845) 221,556,549 (99,783) 221,456,767 7,198,267 228,655,033 H TOTAL CAPITAL FUNDS (21,164,422) (27,835,924) (440,575) (28,276,500) (3,377,400) (31,653,900) 950,000 (30,703,900) 1,000,000 (29,703,900) 5,000,000 (24,703,900) 1 TOTAL CAPITAL RESERVES 1,300,000 1,904,484 - 1,904,484 0 1,904,484 - 1,904,484 - 1,904,484 - 1,904,484 J Net Capital Portion 2,392,614 189,742,512 728,676 190,471,188 2,000,791 192,471,979 285,154 192,757,133 900,217 193,657,351 12,198,267 205,855,617 K TOTAL OPERATING RESERVES 1,094,559 6,714,714 1,036,941 7,751,655 (1,346,195) 6,405,460 466,082 6,871,542 852,422 7,723,963 3,656,200 11,380,163 L Municipal Position 3,487,173 196,457,226 1,765,617 198,222,843 654,596 198,877,439 751,236 199,628,675 1,752,639 201,381,314 15,854,466 217,235,781 Capital Funds H1) Capital Fund Garage 16,578 57,075 (57,075) - - - - - - - H2) Capital Fund Ambulance Bases - (350,000) 200,000 (150,000) 200,000 50,000 (50,000) - - - - - H3) Capital Fund Terrace Lodge (21,181,000) (27,543,000) 750,000 (26,793,000) 750,000 (26,043,000) 750,000 (25,293,000) 750,000 (24,543,000) 3,750,000 (20,793,000) H4) Capital Fund Admin Building - (1,333,500) (1,333,500) (4,327,400) (5,660,900) 250,000 (5,410,900) 250,000 (5,160,900) 1,250,000 (3,910,900) H Capital Funds (21,164,422) (27,835,924) (440,575) (28,276,500) (3,377,400) (31,653,900) 950,000 (30,703,900) 1,000,000 (29,703,900) 5,000,000 (24,703,900) Capital Reserves 11) Reserves Capital Projects 1,300,000 1,904,484 1,904,484 1,904,484 1,904,484 1,904,484 1,904,484 12) Reserves Terrace Lodge Renovations - (0) (0) 0 - - - - - I Capital Reserves 1,300,000 1,904,484 - 1,904,484 0 1,904,484 - 1,904,484 - 1,904,484 - 1,904,484 Operating Reserves K1) Reserves Donations Elgin (14,000) 144,279 144,279 144,279 144,279 144,279 144,279 K2) Reserves Donations Terrace (8,000) 153,084 153,084 153,084 153,084 153,084 153,084 K3) Reserves Donations Bobier (52,000) 51,056 51,056 51,056 51,056 51,056 51,056 K4) Reserves Donations Alma College Alumnae 1,465 7,849 7,849 7,849 7,849 7,849 7,849 K5) Reserves Museum 500 6,100 6,100 6,100 6,100 6,100 6,100 K6) Reserves Archives 5,575 117,403 117,403 117,403 117,403 117,403 117,403 K7) Reserves Donations Library 10,000 93,429 93,429 93,429 93,429 93,429 93,429 K8) Reserves Mill Rate Stabilization 1,168,019 6,031,341 1,041,941 7,073,282 1,341,195 5,732,087 471,082 6,203,169 857,422 7,060,590 3,672,612 10,733,202 K9) Reserves Strategic Planning - 21,923 21,923 21,923 21,923 21,923 21,923 K10) Reserves Tree Replanting - 6,379 6,379 6,379 6,379 6,379 6,379 K11) Reserves Performance Excellenc - 15,873 15,873 15,873 15,873 15,873 15,873 K12) Reserves Orthodonitics - 19,519 19,519 19,519 19,519 19,519 19,519 K13) Reserves Staff Training (11,000) 36,412 (5,000) 31,412 (5,000) 26,412 (5,000) 21,412 (5,000) 16,412 (16,412) - K14) Reserves Woodlot (6,000) 4,550 4,550 4,550 4,550 4,550 4,550 K15) Reserves Police Services - 5,516 5,516 5,516 5,516 5,516 5,516 K Operating Reserves 1 1,094,559 6,714,714 1 1,036,941 7,751,655 1,346,195 6,405,460 1 466,082 6,871,542 1 852,422 7,723,963 1 3,656,200 11,380,163 Department Details Summary Departmental Column 1 Column 2 Prior Column 3 Column 4 Revenue Expense Net Budget FORECAST/ (Revenue)/Expense ACTUAL Warden and Council Warden Council 11) Warden and Council Administrative Services Administrative Services Agriculture Police Services Board 12 Administrative Services Attachment VII Column 5 Column 6 Column 7 Column 8 Column 9 3,036 3,036 58,800 1,000 35,401 95,201 Current 86,128 289,393 375,521 526,062 51,411 - 577,473 (1,163) (3,852) (5,015) (150,671) (3,405) (154,076) 0.0% 0.5% Operating Current Operating Budget Budget 574,523 Revenue Expense Net Budget (Over)/ Under Percent (Revenue)/ Prior Year Impact on Expense Levy Warden and Council Warden Council 11) Warden and Council Administrative Services Administrative Services Agriculture Police Services Board 12 Administrative Services (3,036) (3,036) 1,200 - (35,384) (34,184) 84,965 288,577 373,542 374,192 48,006 35,384 457,582 84,965 285,541 370,506 375,392 48,006 - 423,398 70,163 248,884 319,046 362,900 42,463 - 405,364 3,036 3,036 58,800 1,000 35,401 95,201 86,128 292,429 378,557 584,862 52,411 35,401 672,674 86,128 289,393 375,521 526,062 51,411 - 577,473 (1,163) (3,852) (5,015) (150,671) (3,405) (154,076) 0.0% 0.5% 13) Financial Services 574,224 574,224 574,523 - 600,722 600,722 (26,499) 0.1% 14) Human Resources (35,000) 570,944 493,419 35,000 623,871 588,871 (17,927) 0.1% 15) Administrative Building (382,257) 864,401 482,145 409,974 371,796 890,055 518,259 (36,114) 0.1% 16) Corporate Expenditures (1,000) 840,684 839,684 590,654 1,000 668,610 667,610 172,074 -0.6% Engineering & Land Division Engineering Services (3,968,454) 12,979,903 9,011,449 9,790,224 4,781,496 12,686,002 7,904,506 1,106,943 Land Division (137,500) 137,757 257 (27,782) 137,500 138,960 1,460 (1,203) 17) Eng'r & Land Div. (4,105,954) 13,117,659 9,011,706 9,762,441 4,918,996 12,824,962 7,905,966 1,105,740 -3.7% Homes 18a ii Elgin Manor Program & Support (343,261) 325,485 (17,776) (8,385) 342,005 342,005 (0) (17,776) 18a iii Elgin Manor Dietary (274,867) 1,004,557 729,690 765,047 280,866 1,055,427 774,560 (44,870) 18a iv Elgin Manor Nursing & Personal Car (3,233,854) 4,731,629 1,497,775 1,370,090 3,314,894 4,750,557 1,435,663 62,113 18a v Elgin Manor Housekeeping 463,626 463,626 473,775 - 492,019 492,019 (28,394) 18a vi Elgin Manor Laundry 181,319 181,319 189,230 - 182,977 182,977 (1,658) 18a vii Elgin Manor Building & Property (45,000) 511,793 466,793 475,870 47,800 497,742 449,942 16,851 18a viii Elgin Manor General & Admin (2,642,151) 851,187 (1,790,963) (1,752,965) 2,684,837 1,009,668 (1,675,169) (115,795) 18a) Elgin Manor (6,539,133) 8,069,597 1,530,464 1,512,661 6,670,402 8,330,394 1,659,992 (129,528) 18b ii Terrace Lodge Program & Support (373,067) 373,659 592 (1,117) 377,779 377,778 (1) 593 18b iii Terrace Lodge Dietary (319,385) 1,208,827 889,442 870,112 326,051 1,225,432 899,381 (9,939) 18b iv Terrace Lodge Nursing & Personal C (3,551,693) 5,187,893 1,636,200 1,647,487 3,558,484 5,248,926 1,690,442 (54,242) 18b v Terrace Lodge Housekeeping 499,818 499,818 478,622 - 496,236 496,236 3,581 18b vi Terrace Lodge Laundry 222,567 222,567 237,964 - 223,596 223,596 (1,029) 18b vii Terrace Lodge Building & Property (8,004) 405,926 397,922 407,399 8,004 394,236 386,232 11,690 18b viii Terrace Lodge General & Admin (2,363,060) 645,838 (1,717,222) (1,760,665) 2,388,383 629,395 (1,758,988) 41,765 267 26/02/2016 12:04 PM 26/02/2016 12:04 PM 268 Attachment VII Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Column 8 Column 9 Department Details Current Operating Summary Prior Operating Current Operating Budget Budget Revenue Expense Net Budget FORECAST/ Revenue Expense Net Budget (Over)/ Under Percent (Revenue)/Expense ACTUAL (Revenue)/ Prior Year Impact on Expense Levy 18b x Terrace Lodge Adult Day (315,073) 319,733 4,659 (0) 255,780 255,780 0 4,659 18b) Terrace Lodge (6,930,283) 8,864,261 1,933,978 1,879,802 6,914,481 8,851,380 1,936,899 (2,921) 18c ii Bobier Villa Program & Support (221,938) 224,436 2,498 17,574 241,555 241,555 0 2,498 18c iii Bobier Villa Dietary (186,736) 759,390 572,654 560,277 190,536 764,652 574,116 (1,463) 18c iv Bobier Villa Nursing & Personal Car (2,109,565) 3,229,195 1,119,630 1,000,439 2,134,744 3,198,385 1,063,640 55,989 18c v Bobier Villa Housekeeping - 301,356 301,356 286,041 - 301,148 301,148 209 18c vi Bobier Villa Laundry (72) 145,806 145,734 160,492 72 148,888 148,816 (3,082) 18c vii Bobier Villa Building & Property - 357,721 357,721 373,885 2,700 369,933 367,233 (9,511) 18c viii Bobier Villa General &Admin (1,500,667) 504,297 (996,370) (1,025,828) 1,538,799 527,279 (1,011,520) 15,150 18c x Bobier Villa Adult Day (131,377) 126,718 (4,659) 45 146,664 146,664 - (4,659) 18c) Bobier (4,150,355) 5,648,920 1,498,564 1,372,926 4,255,071 5,698,503 1,443,433 55,132 Adult Day (46,651) 46,651 - (46) 48,406 48,406 - - 18) Homes (17,666,422) 22,629,428 4,963,006 4,765,342 17,888,359 22,928,683 5,040,324 (77,317) 0.3% Museums & Archives Museum (39,428) 245,468 206,040 173,977 219,428 446,442 227,014 (20,973) Archives (11,285) 216,611 205,326 201,961 11,285 220,220 208,935 (3,609) 19) Museum &Archives (50,713) 462,080 411,367 375,938 230,713 666,662 435,949 (24,582) 0.1% 20 Library Services (256,329) 2,727,426 2,471,097 2,481,417 231,827 2,720,022 2,488,195 (17,098) 0.1% 21) Information Technology (32,500) 905,338 872,838 791,615 42,870 956,494 913,624 (40,786) 0.1% 22) Provincial Offences (1,535,143) 1,467,305 (67,838) (67,800) 1,535,293 1,462,516 (72,777) 4,939 0.0% 23) Collections (465,371) 448,669 (16,702) (16,378) 474,679 457,511 (17,168) 465 0.0% Ambulance & Emergency Measures (6,902,457) 9,629,722 2,727,264 2,683,845 6,941,627 9,649,665 2,708,038 19,226 Ambulance Services Emergency Measures (2,000) 33,166 31,166 28,795 2,000 33,554 31,554 (389) 24) Ambul. & Emergency Meas. (6,904,457) 9,662,887 2,758,430 2,712,640 6,943,627 9,683,219 2,739,592 18,838 -0.1% Economic Development, Tourism & Planning (123,479) 1,087,318 963,839 935,169 106,529 1,084,520 977,991 (14,151) Economic Development Planning (45,223) 195,625 150,402 46,060 34,539 202,764 168,225 (17,824) 25) Econ.Dev'I, Tourism & Plan. (168,702) 1,282,943 1,114,241 981,229 141,068 1,287,284 1,146,216 (31,975) 0.1% 26) Departmental (31,641,067) 55,814,167 24,779,044 24,579,425 32,913,465 56,821,842 23,908,377 870,667 -3.0% 26/02/2016 12:04 PM 268 COUNTY OF ELGIN Corporate Activities.xls Proposed Budget 16/02/20169:42 AM 269 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Corporate Activitiesxls 2015 Total 2016 % CHANGE FORECAST Zero Based Zero Base ACCOUNT Description BUDGET /ACTUAL Budget Budget 4000000 Levy Town of Aylmer -3,609,409 -3,609,411 -3,609,409 0.00% 4010000 Levy Municip of Dutton/Dunwich -2,206,148 -2,206,148 -2,206,148 0.00% 4020000 Levy Municip of West Elgin -2,967,500 -2,967,500 -2,967,500 0.00% 4030000 Levy Municip of Bayham -3,422,920 -3,422,920 -3,422,920 0.00% 4040000 Levy Township of Malahide -5,066,676 -5,066,676 -5,066,676 0.00% 4050000 Levy Township of Southwold -3,321,831 -3,321,828 -3,321,831 0.00% 4060000 Levy Municip of Central Elgin -8,899,552 -8,897,990 -8,899,552 0.00% Total Levy -29,494,036 -29,492,473 -29,494,036 0.00% 4100000 Supp Town of Aylmer -82,318 -102,514 -102,514 24.53% 4110000 Supp Municip of Dutton/Dunwi& -26,473 -38,909 -38,909 46.97% 4120000 Supp Municip of West Elgin -32,723 -25,464 -25,464 -22.18% 4130000 Supp Municip of Bayham -32,090 -27,092 -27,092 -15.58% 4140000 Supp Township of Malahide -95,491 0 0 -100.00% 4150000 Supp Township of Southwold -46,597 -38,151 -38,151 -18.13% 4160000 Supp Municip of Central Elgin -82,589 -99,232 -99,232 20.15% Total Supplementary Taxes -398,282 -331,362 -331,362 -16.80% 4400000 PIL Town of Aylmer -11,937 -12,239 -12,239 2.53% 4410000 PIL Municip of Dutton/Dunwich -83,850 -83,850 -83,850 0.00% 4420000 PIL Municip of West Elgin -37,856 -38,870 -38,870 2.68% 4430000 PIL Municip of Bayham -90,032 -90,032 -90,032 0.00% 4440000 PIL Township of Malahide -314,800 -304,690 -304,690 -3.21% 4450000 PIL Township of Southwold -335,200 -488,938 -488,938 45.86% 4460000 PIL Municip of Central Elgin -81,485 -287,699 -287,699 253.07% Total PILs -955,160 -1,306,318 -1,306,318 36.76% 4270000 Capping Town of Aylmer -19,319 -10,910 -19,319 0.00% 4280000 Capping Municip of Dutton/Dunv -4,220 9,909 -4,220 0.00% 4290000 Capping Municip of West Elgin 7,291 5,570 7,291 0.00% 4230000 Capping Municip of Bayham -8,814 0 -8,814 0.00% 4240000 Capping Township of Malahide 19,342 2,394 19,342 0.00% 4250000 Capping Township of Southwold -26,982 -39,088 -26,982 0.00% 4260000 Capping Municip of Central Elgir 32,702 36,047 32,702 0.00% Total Capping 0 3,922 0 0.00% 5000000 Tax w/o Town of Aylmer 26,189 37,002 37,002 41.29% 5010000 Tax w/o Municip of Dutton/Dunv 2,665 0 0 -100.00% 5020000 Tax w/o Municip of West Elgin 63,843 47,802 47,802 -25.13% 5030000 Tax w/o Municip of Bayham 14,013 0 0 -100.00% 5040000 Tax w/o Township of Malahide 39,341 199,903 199,903 408.13% 5050000 Tax w/o Township of Southwold 417,944 106,577 106,577 -74.50% 5060000 Tax w/o Municip of Central Elgir 68,976 77,008 77,008 11.64% Total Tax Write -Offs 632,972 468,292 468,292 -26.02% 16/02/20169:42 AM 269 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Corporate Activitiesxls COUNTY OF ELGIN Corporate Activities.xls Proposed Budget ACCOUNT Description 5150000 Tax Relief Net Tax Revenue 4320000 Interest Income 4370000 Other Revenue 4950000 Gain on Sale of Asset Total Interest & Other Revenue 5140000 Social Housing 5220000 Child Care/St. Thomas 5230000 Income Maint/St. Thomas 5210000 Admin Fee/St. Thomas Total Social Services 5160000 Health Unit 5110000 Grants 5115000 Project Grants Total Grants 4330000 Rental Revenue 7950000 Loss on Sale/Writedown 8000000 Amortization Net Rental Revenue 5120000 Property Assessments 4210000 Community Reinvestment 4360000 Project Revenue 5960000 Project Costs 15.56% Net Project 240,849 Other NET OPERATING COST 2015 Total 2016 % CHANGE FORECAST Zero Based Zero Base BUDGET /ACTUAL Budget Budget 2,500 0 2,500 0.00% -30,212,006 -30,657,939 -30,660,924 1.49% -100,000 -66,801 -100,000 0.00% 0 0 0 0.00% 0 0 0 0.00% -100,000 -66,801 -100,000 0.00% 1,147,000 1,256,386 1,325,445 15.56% 224,400 240,849 224,400 0.00% 1,221,000 1,290,086 1,221,000 0.00% 0 0 0 0.00% 2,592,400 2,787,320 2,770,845 6.88% 946,303 930,223 962,041 1.66% 68,356 61,339 66,611 -2.55% 255,000 255,000 255,000 0.00% 323,356 316,339 321,611 -0.54% -239,772 -239,772 -244,383 1.92% 0 0 0 0.00% 162,502 136,212 137,542 -15.36% -77,270 -103,560 -106,841 38.27% 726,009 726,009 726,008 0.00% -1,204,300 -1,204,300 -1,023,700 -15.00% -1,044,082 -1,200,000 0 -100.00% 923,379 360,608 992,236 7.46% -120,703 -839,392 992,236 0 0 0 0.00% -27,126,211 -28,112,100 -26,118,724 -3.71% 16/02/20169:42 AM 270 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Corporate Activitiesxls Col 1 Col 2 Contract Description Oaeratina Proiects 28151201 Hospital Foundation Donation 28101201 IPM Scholarship 26401505 Broadband Initiative Membership 26401506 Community Improvement Plan Grants 28401601 Orthodontics 29001601 WSIB 856014 Admin 29001602 WSIB 856134 Terrace Lodge 29001603 WSIB 856136 Elgin Manor 29001604 WSIB 856135 Bobier Villa 29001605 WSIB Other Indemnity 27101601 Insurance Deductibles 26401602 Healthcare Partnership 28301601 Performance Excellence Total Operations Projects Capital Proiects 28001604 Ambulance Bldg R & M Total Capital Projects O I 15,000 15,000 15,000 15.000 15.000 15.000 15,000 15,000 - 15,000 15,000 271 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Corporate ActivitiesCorporate ActivitiesProject Budget 22/02/2016 4:56 PM COUNTY OF ELGIN Corporate Activities Proposed Budget Cols Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Future (A)ctual or Out of / (C Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year tlnced (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost O 3,500,000 250,000 O 50,000 5,000 O 525,000 105,000 O 1,000,000 - 200,000 O 2,000 2,000 2,000 2,000 2,000 O 160,000 160,000 160,000 160,000 160,000 O 25,000 25,000 25,000 25,000 25,000 O 90,000 90,000 90,000 90,000 90,000 O 85,000 85,000 85,000 85,000 85,000 O 130,000 130,000 130,000 130,000 130,000 O 48,236 48,236 48,236 48,236 48,236 O 132,000 132,000 132,000 132,000 132,000 O 15,000 15,000 15,000 15,000 15,000 687,236 687,236 5,762,236 1 687,236 - 1,247,236 O I 15,000 15,000 15,000 15.000 15.000 15.000 15,000 15,000 - 15,000 15,000 271 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Corporate ActivitiesCorporate ActivitiesProject Budget 22/02/2016 4:56 PM COUNTY OF ELGIN Council Proposed Budget 22/02/20164:56 PM 272 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Council 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 4350110 Recoveries -3,036 -3,168 -3,036 0.00% Total Revenue -3036 -3168 -3036 0.00% 5300110 Wages 172,188 165,263 175,460 1.90% Total Salary 172,188 165,263 175,460 5400110 Benefits 29,238 30,553 29,812 1.96% 5490110 Benefits - Manulife 424 0 431 1.67% Total Benefit 29,662 30,553 30,242 1.96% 5500110 Travel 6,996 6,227 6,996 0.00% 5505110 Travel - Other 0 2,785 0 0.00% 5510110 Development 31,996 22,639 31,996 0.00% 5600110 Recognition 0 0 0 0.00% 5610110 Memberships 21,971 13,853 21,971 0.00% 5630110 Office Supplies 1,500 0 1,500 0.00% 5650110 Advertising 900 0 900 0.00% 5660110 Printing 2,000 742 2,000 0.00% 5760110 Meals/Refreshments 8,164 7,758 8,164 0.00% 5860110 Supplies 396 94 396 0.00% 6080110 Ties, Crests, Pens, Gifts 7,304 860 7,304 0.00% 6090110 Miscellaneous 5,500 1,279 5,500 0.00% Total Operations 86,727 56,237 86,727 0.00% Other 0 0 0 0.00% NET OPERATING COST 285,541 248,884 289,393 1.35% 22/02/20164:56 PM 272 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Council COUNTY OF ELGIN Warden Proposed Budget 2015 Total 2016 % CHANGE FORECAST/I Zero Based Cost Attack ACCOUNT Description BUDGET ACTUAL Budget Implement 0 0 0 0.00% Total Revenue 5300100 Wages Total Salary 5400100 Benefits 5490100 Benefits - Manulife Total Benefit 5500100 Travel 5505100 Travel - Other 5510100 Development 5600100 Recognition 5610100 Memberships 5630100 Office Supplies 5730100 Expenses 5750100 Election Reception 6090100 Miscellaneous Total Operations 0 Other NET OPERATING COST 0 0 0 0.00% 58,078 55,782 59,181 0.00% 58,078 55,782 59,181 4,140 2,632 4,199 0 0 0 4,140 2,632 4,199 4,500 1,175 4,500 0 160 0 6,499 3,418 6,499 7,750 5,306 7,750 0 0 0 0 554 0 3,000 0 3,000 999 581 999 0 616 0 22,748 0 22,748 0 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 84,965 70,163 86,128 0.00% 19/02/20163:53 PM 273 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Warden COUNTY OF ELGIN Administrative Services Proposed Budget ACCOUNT Description 4350130 Recoveries 4360130 Project Revenue Total Revenue 0.00% 5300130 Wages 5310130 Vacation Pay 5330130 Vacation Hrs 5370130 Sick/Bereavement Total Salary 1,534 5400130 Benefits 5480130 Benefits - STD 5490130 Benefits - Manulife Total Benefit 1,591 5240130 Accessibility Committee 5500130 Travel 5505130 Travel- Other 5510130 Development 5610130 Memberships 5620130 Subscriptions 5630130 Office Supplies 5880130 Equipment 5910130 Special Projects 5960130 Project Costs 6090130 Miscellaneous Total Operations Other NET OPERATING COST 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget 1,200 0 1,200 0.00% 0 0 -60,000 0.00% 1200 0 -58800 -5000.00% 292,112 255,486 456,360 56.23% 0 1,534 0 0.00% 0 29,219 0 0.00% 0 1,591 0 0.00% 292,112 287,830 456,360 51,376 49,544 84,125 63.75% 0 0 0 0.00% 13,408 14,006 23,627 76.21% 64,784 63,550 107,752 66.33% 0 0 0 0.00% 4,004 3,010 4,000 -0.10% 0 657 0 0.00% 7,896 1,844 6,000 -24.01% 2,096 1,004 2,100 0.19% 996 220 1,000 0.40% 1,296 1,033 1,300 0.31% 504 547 500 -0.79% 504 819 500 -0.79% 0 0 5,350 0.00% 0 15 0 0.00% 0 0 0 0.00% 17,296 9,150 20,750 19.97% 0 2,370 0 0.00% 375,392 362,900 526,062 40.14% Note: For 2016 an in-house county solicitor was hired. In 2015 county solicitor costs were budgeted in Corporate Services as a purchased service. 22/02/20165:20 PM 274 J:\Common\Finance\Budget Development\2016 Proposed Budget\Administrative Services\Administrative Services COUNTY OF ELGIN Agriculture.xls Proposed Budget ACCOUNT Description 4360230 Project Revenue Total Revenue Total Salary Total Benefit 5850230 Purchased Services 5930230 Vehicle Repairs/Maint/Fi 5960230 Project Costs 8000230 Amortization Total Operations Other NET OPERATING COST 2015 FORECAST/ BUDGET ACTUAL 0 -600 Total 2016 Zero Based Budget -1,000 0 -600 -1000 0 0 0 0 0 0 0 0 0 0 0 0 42,356 42,555 42,738 2,650 508 2,673 3,000 0 7,000 48,006 43,063 52,411 0 0 0 % CHANGE Zero Base Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.90% 0.90% 133.33% 9.18% 0.00% 48,006 42,463 51,411 7.09% 07/02/20169:56 AM 22�� J:\Common\Finance\Budget Development\201�� by eztB l &a5istrative Services\Agriculture.xls COUNTY OF ELGIN Agriculture.xls Proposed Budget Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 Based on Amount (A)ctual or Out of)/ Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating Protects 29601601 Communications/GIS (1,000) 7000 6,000 6,000 Woodlot A (6,000) - (1,000) 7,000 Total Operations P (1,000) 7,000 6,000 6,000 - - (6,000) - (1,000) 7,000 Capital Projects 29601402 Vehicle KCCA - 30,000 - - 30,000 Total Capital Proje - - - 30,000 - - - - - 30,000 J:\Common\Finance\Budget Development\2016 Proposed Budget\Administrative Service`s\Agriculture.xlsAgriculture.xlsProject Budget 09/02/2016 11:58 AM COUNTY OF ELGIN Financial Services Proposed Budget 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 0 0 0 0.00% Total Revenue 0 0 0 0.00% 5300140 Wages 437,467 400,056 458,747 4.86% 5330140 Vacation 0 28,717 0 0.00% 5370140 Sick 0 20,631 0 0.00% Total Salary 437,467 449,404 458,747 5400140 Benefits 78,297 80,847 81,975 4.70% 5490140 Benefits - Manulife 28,518 27,675 30,059 5.40% Total Benefit 106,815 108,523 112,034 4.89% 5500140 Travel 3,000 1,780 3,000 0.00% 5505140 Travel - Other 1,000 1,465 2,000 100.00% 5510140 Development 12,600 6,541 8,600 -31.75% 5610140 Memberships 6,000 2,767 4,000 -33.33% 5630140 Office Supplies 3,641 1,652 3,641 0.00% 5880140 Equipment 0 0 0 0.00% 5920140 Repairs/Maintenance 0 163 0 0.00% 5960140 Project Costs 0 0 5,000 0.00% 6090140 Miscellaneous 3,700 1,978 3,700 0.00% Total Operations 29,942 16,347 29,942 0.00% Other 0 250 0 0.00% TOTAL OPERATING COST 574,224 574,523 600,722 4.61% 22/02/20169:24 AM 277 J:\Common\Finance\Budget Development\2016 Proposed Budget\Financial Services\Financial Services 278 J:\Common\Finance\Budget Development\2016 Proposed Budget\Financial Services\Financial Services.xlsFinancial Services.xlsProject Budget 01/02/2016 12:02 PM COUNTY OF ELGIN Financial Services.xls Proposed Budget 2016 Based on Amount (0)pen (F)uture (A)ctual or Out of)/ (C )losed (Plast Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description E Wor (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating Projects 59601601 Budget Programming Costs O - 5,000 5,000 5,000 - 5,000 - 5,000 Total Operations Projects 5,000 5,000 5,000 5,000 5,000 278 J:\Common\Finance\Budget Development\2016 Proposed Budget\Financial Services\Financial Services.xlsFinancial Services.xlsProject Budget 01/02/2016 12:02 PM COUNTY OF ELGIN Human Resources Proposed Budget 5500160 Travel 3,496 3,991 3,496 0.00% 5505160 Travel- Other 2015 662 Total 2016 % CHANGE 5510160 Development 3,604 FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 4350160 Recoveries 0 -548 0 0.00% 4360160 Project Revenue -35,000 -41,003 -35,000 0.00% Total Revenue Photocopy -35000 -41550.95 -35000 0.00% 5300160 Wages 409,193 364,168 416,903 1.88% 5330160 Vacation Hrs 0 33,707 0 0.00% 5370160 Sick/Bereav 0 5,133 0 0.00% Total Salary Miscellaneous 409,193 403,007 416,903 0.00% 5400160 Benefits 73,235 74,310 74,511 1.74% 5490160 Benefits - Manulife 31,516 29,984 33,994 7.86% Total Benefit 104,751 104,295 108,504 3.58% 5500160 Travel 3,496 3,991 3,496 0.00% 5505160 Travel- Other 500 662 500 0.00% 5510160 Development 3,604 2,432 3,604 0.00% 5610160 Memberships 1,496 1,042 1,496 0.00% 5620160 Subscriptions 300 184 300 0.00% 5630160 Office Supplies 1,904 1,928 1,904 0.00% 5640160 Photocopy 1,000 618 1,000 0.00% 5650160 Advertising 1,000 585 1,000 0.00% 5880160 Equipment 0 0 0 0.00% 5960160 Project Costs 78,000 15,627 84,463 8.29% 6090160 Miscellaneous 700 600 700 0.00% Total Operations 92,000 27,668 98,463 7.03% Other 0 0 0 0.00% NET OPERATING COST 570,944 493,419 588,871 3.14% 22/02/20169:30 AM 279 J:\Common\Finance\Budget Development\2016 Proposed Budget\Human Resources\Human Resources Col 1 Col 2 Contract Description ODeratina Proiects 21601403 Physical Demands Analysis 21601505 Pay Equity 21601506 Salary Analysis 26701601 Staff Training 21601601 Accessability Coordinator at Middlesex 21601602 Assessability Committee 21601603 Accessability Coordinator- Other Total Operations Projects COUNTY OF ELGIN Human Resources Proposed Budget Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2,016 2,016 2,016 2,016 2,016 2,016 2,016 2,016 2016Rev 2016Cost 2016 Based on Amount (0)pen (F)uture (C (A)ctual or Out of)/ Nosed Mast (E Net Project Cumulative Fixed Into Net Funding Current Year Current Year rror (Revenue) Cost Budget Project Budget Reserve Name Amount Reserve Request Revenue Cost O 13,541 13,541 20,000 13,541 20,000 O - 20,000 - 20,000 O - 33,541 26,463 O 11,000 11,000 11,000 Reserves Staff Training A (11,000) 11,000 O (30,000) (30,000) (30,000) (30,000) (30,000) - O 7,000 7,000 7,000 7,000 7,000 O (5,000) (5,000) (5,000) (5,000) (5,000) - (36,000) 31,641 (3,469) 66,641 - - (11,000) (14,469) (36,000) 84,463 280 J:\Common\Finance\Budget Development\2016 Proposed Budget\Human Resources\Human ResourcesHuman ResourcesProject Budget 12/02/2016 9:35 AM COUNTY OF ELGIN Administration Building Proposed Budget ACCOUNT Description 4330200 Rental Revenue 4350200 Recoveries 4360200 Project Revenue 4370200 Other Revenue Total Revenue 5300200 Wages 5330200 Vacation Hrs 5370200 Sick/Bereav Total Salary 5400200 Benefits 5450200 In -Lieu of Benefits 5490200 Benefits - Manulife Total Benefit 5500200 Travel 5505200 Travel - Other 5510200 Development 5850200 Purchased Services 5880200 Equipment 5920200 Repairs/Maintenance 5940200 Utilities 5950200 Property Taxes 5960200 Project Costs 6090200 Miscellaneous 7950200 Loss on Sale/Writedown 8000200 Depreciation Total Operations 1,557 Other NET OPERATING COST 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget (382,257) (376,491) (371,796) -2.74% (5,067) - 0.00% 0.00% 0.00% (382,257) (381,558) (371,796) -2.74% 204,605 178,578 212,610 3.91% - 16,833 - 0.00% - 2,023 - 0.00% 204,605 197,434 212,610 36,847 36,371 38,152 3.54% - - - 0.00% 20,451 17,015 24,001 17.36% 57,298 53,386 62,153 8.47% 9,034 6,357 9,034 0.00% 2,500 1,038 2,500 0.00% 1,000 1,557 1,000 0.00% 190,000 177,696 190,000 0.00% 5,000 4,054 5,000 0.00% 18,000 14,475 18,000 0.00% 157,500 165,054 155,835 -1.06% 27,000 24,625 27,000 0.00% 105,000 67,178 105,000 0.00% 5,000 179 5,000 0.00% - - - 0.00% 82,464 82,341 96,923 17.53% 602,498 544,552 615,292 2.12% - (3,840) - 0.00% 482,145 409,974 518,259 7.49% 19/02/20163:55 PM 281 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Administration Building Col 1 Col 2 Contract Description Oaeratina Proiects 26601601 COUNTY OF ELGIN O 26601602 Miscellaneous professional services O Administration Building.xls Painting O 26601604 Miscellaneous Maintenance Proposed Budget 26601605 Miscellaneous Equipment O Cols Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 I 20,000 2016 20,000 20,000 (O)Pen 5,000 Amount Amount Amount F uture 105,000 Out of / Out of / Out of / L Net Project Cumulative Into Into Into Net Funding Current Year Current Year losed (Revenue) Cost Budget Project Budget Reserve Reserve Reserve Request Revenue Cost 26601601 Heat pump replacement O 26601602 Miscellaneous professional services O 26601603 Painting O 26601604 Miscellaneous Maintenance O 26601605 Miscellaneous Equipment O 26601606 Security Equipment O 40,000 Total Operations Projects I 15,000 15,000 15,000 15,000 15,000 10,000 10,000 10,000 10,000 10,000 15,000 15,000 15,000 15,000 15,000 40,000 40,000 40,000 40,000 40,000 20,000 20,000 20,000 20,000 20,000 5,000 5,000 5,000 5,000 5,000 - 105,000 105,000 105,000 - - - 105,000 - 105,000 - 495,000 - 495,000 282 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Administration Building.xlsAdministration Building.xlsProject Budget 09/02/2016 9:11 PM Capital Projects 26601406 Museum Storage O (5,000) (5,000) 145,000 (5,000) 145,000 27901603 Museum Lighting O 5,000 5,000 5,000 5,000 5,000 26601510 Roof repairs O - 15,000 - 15,000 26601512 Exterior Building Capital Repairs/Parking O - 495,000 - 495,000 26601514 Miscellaneous capital projects O 305,000 305,000 682,552 305,000 682,552 26601303 Washroom Renovations O - 80,000 - 79,786 26601407 Accessibility/Space Needs (Museum/POA) O - 100,000 - 68,217 26601607 Building Automation System Upgrades - Admin O 15,000 15,000 15,000 15,000 15,000 Total Capital Projects - 320,000 320,000 1,537,552 - - - 320,000 1,505,555 282 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Administration Building.xlsAdministration Building.xlsProject Budget 09/02/2016 9:11 PM COUNTY OF ELGIN Corporate.xls Proposed Budget ACCOUNT Description 4350120 Recoveries 4360120 Project Revenue .otal Revenue Total Salary 5470120 Benefits Retiree 5490120 Benefits Retiree - Manul Total Benefit 5510120 Development 5600120 Recognition 5610120 Memberships 5640120 Photocopy 5650120 Advertising 5680120 Telephone/Fax 5700120 911 Emergency Respon 5720120 Postage/Courier 5770120 Legal & Professional 5780120 Audit 5800120 Insurance 5810120 Payroll Charges 5830120 Bank Charges 5850120 Purchased Services 5860120 Supplies 5940120 Utilities - Hedge 6080120 Bereavement Flowers/D, 6090120 Miscellaneous )tal Operations Other NET OPERATING COST 2015 Total 2016 % CHANGE FORECAST Zero Based Zero Base BUDGET / ACTUAL 1 Budget Budget -1,000 -2,112 -1,000 0.00% 0 0 0 0.00% -1,000 -2,112 -1000 0.00% 0 0 0 0 0 0 0.00% 15,539 5,279 15,539 0.00% 15,539 5,279 15,539 0.00% 0 0 0 0.00% 12,500 6,231 12,500 0.00% 1,500 2,269 1,500 0.00% 7,000 4,699 7,000 0.00% 0 0 0 0.00% 37,500 35,440 37,500 0.00% 0 0 0 0.00% 25,351 17,751 28,277 11.54% 311,800 110,252 127,971 -58.96% 21,500 19,344 21,500 0.00% 383,317 383,336 392,147 2.30% 25,380 23,957 25,380 0.00% 0 826 0 0.00% 0 242 0 0.00% 1,800 0 1,800 0.00% -12,500 -19,460 -12,500 0.00% 9,996 2,527 9,996 0.00% 0 21 825,145 587,436 653,071 -20.85% 0 51 0 0.00% 839,684 590,654 667,610 -20.49% 07/02/20169:46 AM 283 J:\Common\Finance\Budget Development\2016 Proposed Budget\Corporate\Corporate.xls COUNTY OF ELGIN Engineering Services Proposed Budget 5500170 Travel 16,300 13,817 16,300 0.00% 5505170 Travel - Other 2015 2,485 Total 2016 % CHANGE 5510170 Development 2,000 FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 4205170 Project Rev - Prov -2,343,764 -1,443,226 -3,083,253 31.55% 4215170 Project Rev - Fed -1,434,914 -1,434,914 -1,506,660 5.00% 4360170 Project Revenue -89,771 -229,168 -91,578 2.01% 4370170 Other Revenue -100,005 -172,508 -100,005 0.00% Total Revenue Utilities Street Lights -3,968,454 -3,279,816 -4,781,496 20.49% 5300170 Wages 290,407 256,921 302,795 4.27% 5310170 Vacation Pay 0 1,135 0 0.00% 5330170 Vacation Hrs 0 25,505 0 0.00% 5370170 Sick/Bereavement 0 4,117 0 0.00% Total Salary Loss on Sale/Writedown 290,407 287,678 302,795 -78.93% 5400170 Benefits 54,312 49,713 57,651 6.15% 5490170 Benefits - Manulife 27,353 27,017 30,257 10.62% Total Benefit 0 81,665 76,730 87,907 7.64% 5500170 Travel 16,300 13,817 16,300 0.00% 5505170 Travel - Other 3,500 2,485 3,500 0.00% 5510170 Development 2,000 949 2,000 0.00% 5610170 Memberships 2,500 2,487 2,500 0.00% 5630170 Office Supplies 2,500 2,431 2,500 0.00% 5640170 Photocopy 1,000 4,921 1,000 0.00% 5880170 Equipment 3,000 2,783 3,000 0.00% 5930170 Vehicle Repairs/Maint/Fi 7,000 5,527 7,000 0.00% 5940170 Utilities Street Lights 21,000 25,819 25,000 19.05% 5960170 Project Costs 665,000 757,394 689,133 3.63% 6090170 Miscellaneous 3,500 2,147 3,500 0.00% 6310170 Railway Protection 55,000 20,973 51,000 -7.27% 6320170 Maintenance/Lower Tier 3,130,025 3,131,145 3,158,195 0.90% 7950170 Loss on Sale/Writedown 726,703 763,283 153,108 -78.93% 8000170 Amortization 7,968,803 7,968,613 8,177,565 2.62% Total Operations 12,607,831 12,704,777 12,295,300 -2.48% Other 0 855 0 0.00% NET OPERATING COST 9,011,449 9,790,224 7,904,506 -12.28% 19/02/20163:58 PM 284 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Engineering Services COUNTY OF ELGIN Engineering Services.xls Proposed Budget Col 1 Col t Col 5 Col 20 Col 21 Col 22 Col 25 Col 27 of : Col 29 Col 30 Col 45 Col 61 2016 (0)pen a Amount (Out Future Net Project Cumulative s o /Into Net Funding Current Year Current Year Contract Description (C )losed (Revenue) Cost Budget Proiect Budget Reserve Name a Reserve Request Revenue Cost Operating Projects 60901518 MTO Hwy 3 Bypass Transportation Planning study - $12`. O - 125,000 - - - 24,133 60901610 Garage - Misc O (41,578) 25,000 (16,578) (16,578) Capital Garage A 16,578 - (41,578) 25,000 60901611 road crack sealing and asphalt patches O 150,000 150,000 150,000 - 150,000 - 150,000 60901603 Major Maintenance Projects O 200,000 200,000 200,000 - 200,000 - 200,000 60901604 Structural Inspections (need every other year O (50,000) 50,000 - - - - (50,000) 50,000 60901605 municipal drains (5 year average assessment total) O 150,000 150,000 150,000 - 150,000 - 150,000 60901606 King George Lift Bridge Repairs O 15,000 15,000 15,000 - 15,000 - 15,000 60901607 road sign replacements O 5,000 5,000 5,000 - 5,000 - 5,000 60901608 Electrical Servicing Contract (Traffic Signals and Beacon! O 35,000 35,000 35,000 - 35,000 - 35,000 60901609 Miscellaneous Consulting (i.e. Road Slope Stabilization) O 35,000 35,000 35,000 - 35,000 - 35,000 Total Operations Projects (91,578) 665,000 573,422 698,422 16,578 590,000 (91,578) 689,133 Capital Projects 60901504 Intersection Control Beacon - 52 and 31 O 0 - 40,000 - - - 31,300 60901505 Sunset Road and John Wise Line Traffic Signal Replacer O 0 - 175,000 - - - 126,682 60901506 Miller Road Engineering O (1,838,953) 2043281 204,328 254,328 - 204,328 (1,838,953) 2,031,461 62001508 Centennial Ave Rehabilitation O 0 - 359,931 - - - 359,931 62001407 Dexter Line Relocation O 500000 500,000 3,700,000 - 500,000 (900,537) 3,636,208 62201502 Road 23 Resurfacing (Sunset to Joseph) + Bike Lanes (1 O 0 - 310,000 - - - 310,000 62901402 Bradley Creek Culvert Replacement - Engineering plus Ji O 0 - 675,000 - - - 626,319 62901501 Brooks Bridge Engineering O 0 - 50,000 - - - 33,024 60901409 Old Mill Line Extension/Vienna Bridge O 275,000 275,000 815,000 - 275,000 - 697,527 62001606 Federal Gas Tax Funding O (1,506,660) 0 (1,506,660) (1,506,660) - (1,506,660) (1,506,660) - 62001507 OCI F 2015-2017 O 0 - (1,031,289) - - (343,764) - 62101601 Land Purchase O 10000 10,000 10,000 - 10,000 - 10,000 62001601 Road 45 Rehabilitation (Rd 36 to Rd 35) O 735000 735,000 735,000 - 735,000 - 735,000 62001602 Road 103 Rehabilitation (Rodney to Thames River) CIRE O 2250000 2,250,000 2,250,000 - 2,250,000 - 2,250,000 62201601 Road 19 Resurfacing (GEL to Vienna + Straffordville to E O 985000 985,000 985,000 - 985,000 - 985,000 62501601 Road 18 Microsurfacing (119 to Green Lane) O 70000 70,000 70,000 - 70,000 - 70,000 62501602 Road 20 Micro Surfacing (Shedden to rd 18) O 150000 150,000 150,000 - 150,000 - 150,000 62501603 Road 119 Micro Surfacing (Rd 3 to Rd 18) O 190000 190,000 190,000 - 190,000 - 190,000 62501604 Road 13 Micro Surfacing O 280000 280,000 280,000 - 280,000 - 280,000 62901601 Philmore Bridge Deck Replacement+ engineering O 700000 700,000 700,000 - 700,000 - 700,000 62901602 Lewis Bridge Replacement+ engineering O 325000 325,000 325,000 - 325,000 - 325,000 60901601 Guiderail Installations O 100000 100,000 100,000 - 100,000 - 100,000 62901604 Culvert Rehabilitaitons (103, 45, 37, 46, 38) O 250000 250,000 250,000 - 250,000 - 250,000 60901602 Road 38 Engineering O 50000 50,000 50,000 - 50,000 - 50,000 62201602 Railroad Crossing Improvements O 65000 65,000 65,000 - 65,000 - 65,000 62601601 County Road Intersection Sign Replacements - East Half O 225000 225,000 225,000 - 225,000 - 225,000 Total Capital Projects (3,345,613) 9,203,281 5,857,668 10,226,310 5,857,668 (4,589,914) 14,237,452 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Engineering Services.xlsEngineering Services.xlsProject Budget 10/02/2016 2:12 PM COUNTY OF ELGIN Land Division.xls Proposed Budget 5400220 Benefits 5450220 Lieu 5490220 Benefits - Manulife Total Benefit 12,070 3,727 0 11,261 3,982 0 12,241 3,796 0 15,797 15,243 16,037 1.42% 1.86% 0.00% 1.52% 5500220 Travel 1,981 3,349 1,981 0.00% 5505220 Travel - Other 2015 418 Total 2016 % CHANGE 5510220 Development 3,996 FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL I Budget Budget 4340220 Fees -137,500 -156,200 -137,500 0.00% Total Revenue - 137,500 - 156,200 - 137,500 0.00% 5300220 Wages 64,047 60,759 65,010 1.50% 5330220 Vacation Pay 0 583 0 0.00% 5370220 Sick/Bereavement 0 0 0 0.00% 5310220 Vacation Hrs 0 4,938 0 0.00% 5350220 Wages Land CommitteE 22,090 18,140 22,090 0.00% Total Salary -27,782 86,137 84,421 87,100 5400220 Benefits 5450220 Lieu 5490220 Benefits - Manulife Total Benefit 12,070 3,727 0 11,261 3,982 0 12,241 3,796 0 15,797 15,243 16,037 1.42% 1.86% 0.00% 1.52% 5500220 Travel 1,981 3,349 1,981 0.00% 5505220 Travel - Other 0 418 0 0.00% 5510220 Development 3,996 2,626 3,996 0.00% 5610220 Memberships 960 880 960 0.00% 5620220 Subscriptions 960 603 960 0.00% 5630220 Office Supplies 9,222 9,606 6,472 -29.82% 5770220 Legal & Professional 18,000 8,858 18,000 0.00% 6090220 Miscellaneous 250 1,960 3,000 1100.00% 8000220 Amortization 454 454 454 0.00% Total Operations 35,823 28,754 35,823 0.00% Other 0 0 0 0.00% NET OPERATING COST 257 -27,782 1,460 468.62% 07/02/201610:20 AM 286 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Land Division.xls Other - 1,777 - 0.00% NET OPERATING COST (17,776) (8,385) (0) -100.00% J:\Common\Finance\Budget Development\2016 Propoudget\Homes Reports\Elgin Manor\Elgin Manor Program SupportElgin Manor Program Supportpropose dget 10/02/2016 9:20 AM COUNTY OF ELGIN Elgin Manor Program Support Proposed Budget 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420040010 P of Ont - PSS (299,522) (301,720) (306,304) 2.26% 435040010 Recoveries (38,739) (35,153) (35,702) -7.84% 436040010 Project Revenue (5,000) (5,000) - -100.00% Total Revenue (343,261) (341,873) (342,005) 0 530040010 Wages 181,653 177,207 181,852 0.11% 530640010 Project Wages - - - 0.00% Total Salary 181,653 177,207 181,852 540040010 Benefits 48,614 53,603 56,053 15.30% 540640010 Project Benefits - - - 0.00% 542040010 Benefits- Prev Vac 5,613 7,693 7,804 39.04% 543040010 Vacation Pay 11,645 11,501 11,724 0.68% 545040010 Lieu 7,427 6,957 7,096 -4.46% 547040010 Sick/Bereavement 3,999 4,303 4,408 10.23% 549040010 Benefits - Manulife 5,731 5,761 6,147 7.26% Total Benefit 83,029 89,818 93,233 12.29% 550040010 Travel 504 542 504 0.00% 550540010 Travel - Other 190 141 190 0.00% 551040010 Development 606 231 606 0.00% 585040010 Purchased Services 45,000 49,249 52,620 16.93% 586040010 Supplies 4,500 4,828 5,000 11.11% 588040010 Equipment 3,000 1,037 3,000 0.00% 596040010 Project Costs 5,000 5,000 2,000 -60.00% 680040010 Program Specific Raw F 2,003 3,658 3,000 49.78% Total Operations 60,803 64,686 66,920 10.06% Other - 1,777 - 0.00% NET OPERATING COST (17,776) (8,385) (0) -100.00% J:\Common\Finance\Budget Development\2016 Propoudget\Homes Reports\Elgin Manor\Elgin Manor Program SupportElgin Manor Program Supportpropose dget 10/02/2016 9:20 AM COUNTY OF ELGIN J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manolgin Manor Program SupportElgin Manor Program SupportProject Budget 22/02/2016 5:09 PM Elgin Manor Program Support Proposed Budget Col Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Based on Amount F uture Cumulative (A)ctual or Out of)/ Net Current C losed Net Project Project Reserve Fixed Into Funding Year Current Contract Description (P)ast (E (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost Operating Protects 46011605 Life Enrichment - EM O 2000 2,000 2,000 Donations E A (2,000) 2,000 Total Operations Projects - 2,000 2,000 2,000 - - (2,000) - - 2,000 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manolgin Manor Program SupportElgin Manor Program SupportProject Budget 22/02/2016 5:09 PM COUNTY OF ELGIN Elgin Manor Dietary Proposed Budget ACCOUNT Description 420041010 P of Ont - RF 420341010 P of Ont - Other 435041010 Recoveries 436041010 Project Revenue Total Revenue 530041010 Wages 530641010 Project Wages Total Salary 540041010 Benefits 540641010 Project Benefits 541041010 Vacation Pay 542041010 Benefits- Prev Vac 543041010 Vacation Hrs 545041010 Lieu 545641010 Lieu $$ 547041010 Sick/Bereave 549041010 Benefits - Manulife Total Benefit 550041010 Travel 550541010 Travel - Other 551041010 Development 585041010 Purchased Services 586041010 Supplies 588041010 Equipment 592041010 Repairs/Maintenance 596041010 Project Costs 681041010 Raw Food 681141010 Raw Food - Non -Reside Total Operations Other NET OPERATING COST 2015 1 Total 2016 1 % CHANGE 234,663 264,920 271,239 15.59% 404 FORECAST/I Zero Based Zero Base BUDGET ACTUAL Budget Budget (259,822) (261,152) (269,757) 3.82% - - - 0.00% (11,109) (11,138) (11,109) 0.00% (3,936) (3,936) - -100.00% (274,867) (276,226) (280,866) 0 453,345 445,734 461,613 1.82% 1,366 8,253 1,392 1.90% 454,711 453,987 463,005 0.00% 125,022 148,630 151,832 21.44% 342 851 348 1.90% 929 862 876 -5.77% 10,378 18,873 19,160 84.61% 28,820 23,081 23,704 -17.75% 30,257 34,324 35,024 15.75% 807 1,120 1,144 41.83% 6,736 9,200 9,297 38.01% 31,371 27,980 29,854 -4.84% 234,663 264,920 271,239 15.59% 404 187 404 0.00% 100 141 100 0.00% 1,500 1,262 1,500 0.00% 3,498 346 3,498 0.00% 23,617 24,986 23,617 0.00% 3,997 5,047 3,997 0.00% 6,000 5,887 6,000 0.00% 3,936 - - -100.00% 270,931 283,848 280,866 3.67% 1,200 662 1,200 0.00% 315,183 322,365 321,182 1.90% - - - 0.00% 729,690 765,047 774,560 6.15% 10/02/20169:07 AM 289 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Dietary COUNTY OF ELGIN Elgin Manor Dietary Proposed Budget Total Operating and Capital Projects Budgets I - 11,740 11,740 1 11,740 - - - 11,740 - 11,740 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Mano`r?lgin Manor DietaryElgin Manor DietaryProject Budget 22/02/2016 5:02 PM 1 2016 (O)Pen Cumulative Based on Amount Net Current F uture Net Project Project Reserve (A)ctual or Out of)/ Funding Year Current Contract Description Project Type C Hosed (Revenue) Cost Budget Budget Name Fixed Into Request Revenue Year Cost Operating Protects 41011601 New Staff Orientation - EM O 1,740 1,740 1,740 1,740 1,740 41011602 Other Training - EM O - - - - - Total Operations Projects - 1,740 1,740 1,740 - - - 1,740 - 1,740 Capital Projects 41011650 Kitchen Equipment Replacement O 10,000 10,000 10,000 10,000 10,000 Total Capital Projects - 10,000 10,000 10,000 - - - 10,000 - 10,000 Total Operating and Capital Projects Budgets I - 11,740 11,740 1 11,740 - - - 11,740 - 11,740 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Mano`r?lgin Manor DietaryElgin Manor DietaryProject Budget 22/02/2016 5:02 PM COUNTY OF ELGIN Elgin Manor Nursing Proposed Budget 22/02/20165:06 PM 291 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Nursing 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420042010 P of Ont - NPC (2,937,859) (2,959,514) (3,033,132) 3.24% 420142010 P of Ont - On Call Physician (15,000) (14,694) (15,000) 0.00% 42042010 P of Ont - Other - - - 0.00% 435042010 Recoveries - Supplies & Services (2,000) (2,932) (2,000) 0.00% 435542010 Recoveries - Wages - - - 0.00% 436042010 Project Revenue (278,995) (271,367) (264,762) -5.10% Total Revenue (3,233,854) (3,248,506) (3,314,894) 2.51% 530142010 Wages - RN 504,573 454,759 474,756 -5.91% 530742010 Project Wages- RN 20,550 19,503 18,992 -7.58% 536142010 Wages Other - RN - - - 0.00% 530242010 Wages - RPN 394,804 364,301 426,034 7.91% 530842010 Project Wages - RPN 79,780 88,019 74,384 -6.76% 530342010 Wages - HCA 1,715,739 1,731,321 1,747,870 1.87% 530942010 Project Wages - HCA 21,168 27,350 17,925 -15.32% 530442010 Wages - DON 164,813 129,936 157,434 -4.48% 536442010 Wages Other - DON - - - 0.00% 530642010 Project Wages DON 54,537 57,084 54,736 0.37% 533642010 VAC HRS - DON - 1,196 - 0.00% 537642010 Sick/Bereavement - DON - 120 - 0.00% 530542010 Wages - WC 26,120 30,192 10,835 -58.52% Total Salary 2,982,085 2,903,781 2,982,966 0.03% 540142010 Benefits RN 95,185 85,214 86,874 -8.73% 540742010 Project Benefits - RN 5,138 3,564 4,748 -7.58% 541142010 Vacation Pay - RN 15,336 18,896 19,230 25.39% 543142010 Vacation Hrs - RN 25,365 26,486 26,999 6.44% 545142010 Lieu - RN 29,222 32,938 33,592 14.95% 547142010 Sick/Bereav - RN 27,879 8,551 8,649 -68.98% 549142010 Benefits Manulife - RN 23,033 18,913 20,180 -12.38% 540242010 Benefits - RPN 124,453 100,601 102,300 -17.80% 540842010 Project Benefits - RPN 19,945 13,878 18,596 -6.76% 541242010 Vacation Pay - RPN 9 1,411 1,442 15208.63% 543242010 Vacation Hrs - RPN 31,498 26,725 27,461 -12.82% 545242010 Lieu - RPN 20,160 24,288 24,738 22.71% 546242010 Top Up - RPN - - - 0.00% 547242010 Sick/Bereav - RPN 10,399 8,316 8,426 -18.98% 549242010 Benefits Manulife - RPN 34,313 28,085 29,967 -12.67% 540342010 Benefits- HCA 482,315 497,044 495,121 2.66% 540942010 Project Benefits - HCA 5,292 4,054 4,481 -15.32% 541342010 Vacation Pay - HCA 7,100 13,911 14,854 109.20% 22/02/20165:06 PM 291 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Nursing COUNTY OF ELGIN Elgin Manor Nursing Proposed Budget 540542010 Benefits - WC 9,076 10,458 10,660 17.46% 543542010 Vacation Hrs - WC 2015 5,080 Total 2016 % CHANGE 545042010 Benefits - WC (old) - FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 543042010 Benefits - HCA (1,523) (904) (923) -39.38% 543342010 Vacation Hrs - HCA 105,611 114,641 117,552 11.31% 545342010 Vacation Hrs - HCA 106,579 95,934 97,832 -8.21% 545042010 Lieu $$ - - - 0.00% 545742010 Lieu $$ 545 401 412 -24.41% 545842010 Lieu $$ 2,308 3,210 3,262 41.32% 545942010 Lieu $$ 2,039 1,897 1,938 -4.98% 546342010 Top Up - HCA 730 - - -100.00% 547342010 Sick/Bereav - HCA 38,943 38,361 38,955 0.03% 548342010 STD - HCA - - - 0.00% 549342010 Benefits Manulife - HCA 118,497 119,810 127,837 7.88% 540442010 Benefits - DON 38,427 37,970 38,576 0.39% 540642010 Project Benefits - DON 13,634 10,123 13,684 0.37% 543442010 Vacation Hrs(new) - DON 9,726 9,281 9,465 -2.68% 547442010 Sick/Bereav - DON 3,948 2,759 2,839 -28.10% 548442010 STD 2/3 - DON 1,119 11,112 11,647 940.72% 549442010 Benefits Manulife - DON 11,197 11,227 11,979 6.98% 540542010 Benefits - WC 9,076 10,458 10,660 17.46% 543542010 Vacation Hrs - WC 5,112 5,080 5,201 1.73% 545042010 Benefits - WC (old) - - - 0.00% 547542010 Benefit - Sick/Bereav- WC 4,860 4,322 4,375 -9.99% 549542010 Benefits WC - Manulife 5,998 5,844 6,236 3.97% 542242010 Benefits-Prev Vac 11,413 12,585 12,755 11.76% 542342010 Benefits- Prev Vac 39,425 64,880 65,741 66.75% Total Benefit 1,484,307 1,471,867 1,507,680 1.57% 550042010 Travel 495 249 495 0.00% 550542010 Travel - Other - 14 - 0.00% 551042010 Development 3,998 1,152 3,998 0.00% 585042010 Purchased Services 19,178 22,647 19,178 0.00% 586042010 Supplies 35,845 35,864 35,845 0.00% 588042010 Equipment 8,999 7,120 8,999 0.00% 592042010 Repairs/Maintenance 9,341 5,583 9,341 0.00% 596042010 Project Costs 115,690 102,343 110,363 -4.60% 682042010 Medical Director 30,632 32,274 30,632 0.00% 683042010 Incontinence 41,059 35,701 41,059 0.00% Total Operations 265,238 242,947 259,911 -2.01% Other - - - 0.00% NET OPERATING COST 1,497,775 1,370,090 1,435,663 -4.15% 22/02/20165:06 PM 292 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Nursing COUNTY OF ELGIN Elgin Manor Nursing Proposed Budget Col Col Cols Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Based on Amount F uture Cumulative (A)ctual or Out of / L Net Project Project Reserve Fixed Into Net Funding Current Year Current Contract Description Ilosed (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost Operating Projects 42011522 RPN Funding - EM O (16,263) 16,263 0 (16,866) 21,115 42011601 MDS RAI - EM O (54,996) 54,996 (54,996) 54,996 42011602 HINF Supplemental Base $ Exeptional Wound - EM O (5,175) 5,175 (5,175) 5,175 42011604 HINF Funding Reimbursed - EM O (1,200) 1,263 63 63 63 (1,200) 1,263 42011607 HINF Supplemental Base $ Transportation - EM O (5,175) 5,175 (5,175) 5,175 42011608 HINF Supplemental Base $ Staffing - EM O (5,175) 5,175 (5,175) 5,175 42011609 HINF Supplemental Base $ Preferred Accommodation - E O (5,175) 5,175 (5,175) 5,175 42011621 Lab Cost Recovery - EM O (5,200) 5,200 (5,200) 5,200 42011623 Late Career - EM 2015/16 O (6,198) 6,198 (6,198) 6,198 42011626 Other Training - EM O - - 42011627 Outbreaks - EM O - - - - - 42011628 New Hire Orientation - EM O 18,394 18,394 18,394 18,394 18,394 42011638 BSO Funding Nurses- EM O (14,868) 14,868 - - - (14,868) 14,868 42011639 BSO Funding PSW - EM O (15,084) 15,084 (15,084) 15,084 42011641 Physiotherapy Services - EM O (70,200) 70,200 - - - (70,200) 70,200 42011632 LTCH Act/Regs Man.Teams O 4,018 4,018 4,018 4,018 4,018 42011699 Training Coordinator O 13,425 13,425 13,425 13,425 13,425 42011629 New Grad Initiative - EM O (10,661) 10,661 - - - (10,661) 10,661 42011622 RPN Funding - EM O (48,789) 48,789 - - - (48,789) 48,789 42011643 Mattress Replacement - EM O 5,000 5,000 5,000 5,000 5,000 42011644 Safety/Sling Replacement - EM O 8,000 8,000 8,000 8,000 8,000 Total Operations Projects (264,159) 313,059 48,900 48,900 - - - 48,900 (264,762) 317,910 Capital Projects 42011650 Lifts O 44,914 44,914 44,914 44,914 44,914 Total Capital Projects 44,914 44,914 44,914 - - - 44,914 - 44,914 Total Operating and Capital Projects Budgets (264,159) 357,973 93,814 93,814 - - - 93,814 (264,762) 362,824 293 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor NursingElgin Manor NursingProject Budget 22/02/2016 5:07 PM COUNTY OF ELGIN Elgin Manor Housekeeping Proposed Budget ACCOUNT Description 420343010 P of Ont - Other 436043010 Project Revenue Total Revenue 530043010 Wages 530643010 Project Wages - HSK Total Salary 540043010 Benefits 540643010 Project Stat/Combined - 541043010 Vacation Pay 542043010 Benefits- Prev Vac 543043010 Vacation Hrs 545043010 Lieu 545643010 Lieu $$ 547043010 Sick/Bereav 548043010 Benefits - STD 549043010 Benefits - Manulife Total Benefit 550043010 Travel 550543010 Travel - Other 551043010 Development 585043010 Purchased Services 586043010 Supplies 588043010 Equipment 592043010 Repairs/Maintenance Total Operations Other NET OPERATING COST 2015 Total 2016 FORECAST/ Zero Based BUDGET ACTUAL Budget 0 0 0 0 0 0 0 0 0 267,413 2,467 269,879 97,314 1,233 2,192 5,557 15,406 21,784 572 4,057 49 16,931 165,095 253 0 0 4,400 18,000 4,000 2,000 % CHANGE Zero Base Budget 0.00% 0.00% 0.00% 261,968 269,981 0.96% 3,051 2,513 1.90% 265,020 272,494 114,188 115,622 18.81 391 1,257 1.90% 895 902 -58.85% 19,409 19,686 254.24% 12,308 12,604 -18.19% 20,202 20,570 -5.57% 378 386 -32.45% 2,738 2,808 -30.79% 0 0 -100.00% 15,969 17,039 0.64% 186,477 0 0 0 3,003 18,034 437 804 190,873 253 0 0 4,400 18,000 4,000 2,000 28,652 22,278 28,652 0 0 0 15.61 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 463,626 473,775 492,019 6.12% 10/02/20169:09 AM 294 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Housekeeping Capital Projects 43011650 Floor Machine - EM O Total Capital Projects ,tal Operating and Capital Projects Budgets - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - - - 10,000 - 10,000 13,770 13,770 13,770 - - - 13,770 - 13,770 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin ManQ2@6in Manor Housekeeping Elgin Manor Housekeeping Project Budget 22/02/2016 5:03 PM COUNTY OF ELGIN Elgin Manor Housekeeping Proposed Budget 2016 (O)Pen Based on Amount F uture Cumulative (A)ctual or Out of)/ Net Current C losed Net Project Project Reserve Fixed Into Funding Year Current Contract Description Past E (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost Operating Protects 43011601 New Hire Orientation - EM O 1,146 1,146 1,146 1,146 1,146 43011602 Floor Cleaning - EM O 2,624 2,624 2,624 2,624 2,624 43011603 Other Training - EM O - - - - Total Operations Projects - 3,770 3,770 3,770 - - - 3,770 - 3,770 Capital Projects 43011650 Floor Machine - EM O Total Capital Projects ,tal Operating and Capital Projects Budgets - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - - - 10,000 - 10,000 13,770 13,770 13,770 - - - 13,770 - 13,770 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin ManQ2@6in Manor Housekeeping Elgin Manor Housekeeping Project Budget 22/02/2016 5:03 PM COUNTY OF ELGIN Elgin Manor Laundry Proposed Budget 10/02/20169:10 AM 296 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Laundry 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 457044010 Valet - - - 0.00% Total Revenue - - - 0.00% 530044010 Wages 47,290 47,574 48,187 1.90% Total Salary 47,290 47,574 48,187 540044010 Benefits 9,385 10,086 10,271 9.44% 543044010 Vacation Pay - - - 0.00% 545044010 Lieu $$ 3,660 3,464 3,535 -3.42% 547044010 Benefit - Sick/Bereav - - - 0.00% 549044010 Benefits Manulife - - - 0.00% Total Benefit 13,045 13,550 13,806 5.83% 585044010 Purchased Services 117,000 123,790 117,000 0.00% 586044010 Supplies 2,784 2,577 2,784 0.00% 592044010 Repairs and Maintenanc 1,200 1,738 1,200 0.00% Total Operations 120,984 128,106 120,984 0.00% Other - - - 0.00% NET OPERATING COST 181,319 189,230 182,977 0.91% 10/02/20169:10 AM 296 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Laundry J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor�Igin Manor LaundryElgin Manor LaundryProject Budget 22/02/2016 5:05 PM COUNTY OF ELGIN Elgin Manor Laundry Proposed Budget 1 2 5 20 21 22 25 27 28 29 30 45 61 2016 (O)Pen Cumulative (A)ctual or Out of)/ Net Current F uture Net Project Project Reserve Fixed Into Funding Year Current Contract Description Closed (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost Capital Projects 44011301 New Washer O 15,000 15,000 20,000 15,000 20,000 Total Capital Projects - 15,000 15,000 20,000 - - - 15,000 - 20,000 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor�Igin Manor LaundryElgin Manor LaundryProject Budget 22/02/2016 5:05 PM COUNTY OF ELGIN Elgin Manor Building Proposed Budget ACCOUNT Description 435045010 Recoveries 436045010 Project Revenue Total Revenue 530045010 Wages 533045010 Vac Pay 537045010 Sick/Bereavement 530645010 Project Wages Total Salary 540045010 Benefits 543045010 Vacation Hrs 549045010 Benefits - Manulife Total Benefit 550045010 Travel 550545010 Travel - Other 551045010 Development 585045010 Purchased Services 585145010 Purchased Services - SP 586045010 Supplies 588045010 Equipment 592045010 Repairs/Maintenance 592145010 Repairs/Maintenance - SP 594045010 Utilities 596045010 Project Costs 609045010 Miscellaneous Total Operations Other NET OPERATING COST 96 222 96 0.00% 2015 135 Total 2016 % CHANGE 0 FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget -45,000 -27,573 -47,800 6.22% 0 0 0 0.00% -45000 -27573.26 -47800 6.22% 48,480 43,247 49,404 1.91% 0 4,598 0 0.00% 0 806 0 0.00% 0 0 0 0.00% 48,480 48,650 49,404 0.00% 9,103 9,017 9,103 0.00% 0 0 0 0.00% 5,661 5,494 5,661 0.00% 14,764 14,511 14,764 0.00% 96 222 96 0.00% 0 135 0 0.00% 0 304 0 0.00% 107,702 108,518 100,702 -6.50% 69,254 77,286 79,254 14.44% 0 267 0 0.00% 2,497 0 2,497 0.00% 21,001 15,351 16,001 -23.81% 7,999 2,246 4,999 -37.50% 195,000 216,077 190,025 -2.55% 45,000 19,876 40,000 -11.11% 0 0 0 0.00% 448,549 440,282 433,574 -3.34% 0 0 0 0.00% 466,793 475,870 449,942 -3.61% 22/02/20165:00 PM 298 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Building COUNTY OF ELGIN Elgin Manor Building Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 45011557 Washroom Upgrades - EM O 45011558 2016 O 45011651 Humidifier O (O)Pen Security/Resident Safety - EM O 45011653 Secure Uni Fencing (A)ctual or Out of)/ Boiler Replacement O Future Nurse Call out of surplus Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating Projects 52,000 52,000 250,000 250,000 250,000 0 250,000 250,000 10,000 45011601 Painting - EM 15 O 10,000 10,000 10,000 0 10,000 10,000 10,000 10,000 45011602 Duct Cleaning - EM O 15,000 15,000 15,000 0 - - - 438,000 15,000 15,000 45011603 Energy Project - EM O 15,000 15,000 15,000 0 - 478,000 478,000 15,000 15,000 Total Operations Projects - 40,000 40,000 40,000 - - - 40,000 - 40,000 Total Capital Projects Total Operating and Capital Projects Budg Capital Projects 15,000 45011550 Landscaping - EM O 45011554 HVAC - EM O 45011557 Washroom Upgrades - EM O 45011558 IT EM Server Room Enhancemer O 45011651 Humidifier O 45011652 Security/Resident Safety - EM O 45011653 Secure Uni Fencing O 45011654 Boiler Replacement O 45011655 Nurse Call out of surplus O 45011656 Building Automation - EM O 45011657 Pumps & Equipment (STP) O Total Capital Projects Total Operating and Capital Projects Budg J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin aanor BuildingElgin Manor Building Project Budget 22/02/2016 5:00 PM 15,000 0 8,386 - 20,000 0 - 20,000 66,000 66,000 76,000 0 66,000 75,634 - 200,000 0 - 172,882 30,000 30,000 30,000 0 30,000 30,000 10,000 10,000 10,000 0 10,000 10,000 10,000 10,000 10,000 0 10,000 10,000 52,000 52,000 52,000 0 52,000 52,000 250,000 250,000 250,000 0 250,000 250,000 10,000 10,000 10,000 0 10,000 10,000 10,000 10,000 10,000 0 10,000 10,000 - 438,000 438,000 683,000 - - - 438,000 - 648,902 - 478,000 478,000 723,000 - - - 478,000 - 688,902 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin aanor BuildingElgin Manor Building Project Budget 22/02/2016 5:00 PM COUNTY OF ELGIN Elgin Manor Admin Proposed Budget 22/02/20164:59 PM 300 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Admin 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420046010 P of Ont - OA -130,599 -97,495 -116,569 -10.74% 420146010 P of Ont - Pay Equity -6,300 -6,300 -6,300 0.00% 420546010 Project Rev - Prov -339,996 -339,996 -340,927 0.27% 435046010 Recoveries -33,918 -16,147 -33,918 0.00% 436046010 Project Revenue -15,000 -1,600 -15,000 0.00% 450046010 Private -381,859 -382,571 -394,289 3.26% 451046010 Private - Basic Comp -1,054,023 -1,059,017 -1,080,840 2.54% 452046010 Semi -5,840 -3,200 -3,336 -42.88% 453046010 Semi - Basic Comp -41,559 -23,033 -24,577 -40.86% 454046010 Basic -615,332 -652,901 -646,858 5.12% 455046010 Respite -12,726 -16,875 -17,223 35.34% 461546010 General Store Sales -5,000 -6,899 -5,000 0.00% Total Revenue -2,642,151 -2,606,034 -2,684,837 1.62% 530046010 Wages 176,159 160,733 184,835 4.92% 530646010 Project Wages 0 0 0 0.00% 533046010 Vacation Pay 0 18,291 0 0.00% 537046010 Sick/Bereavement 0 2,605 0 0.00% Total Salary 176,159 181,629 184,835 4.92% Total Benefit 52,517 54,189 56,142 6.90% 550046010 Travel 911 430 911 0.00% 550546010 Travel - Other 343 744 343 0.00% 551046010 Development 1,752 1,386 1,752 0.00% 560046010 Recognition 800 784 800 0.00% 561046010 Memberships 8,200 8,327 8,200 0.00% 562046010 Subscriptions 600 52 600 0.00% 563046010 Office Supplies 4,500 2,830 4,500 0.00% 564046010 Photocopy 5,004 3,209 5,004 0.00% 565046010 Advertising 800 961 800 0.00% 568046010 Telephone/Fax 9,504 7,248 9,504 0.00% 572046010 Postage/Courier 650 691 650 0.00% 575046010 Petty Cash Over/Short 0 -2 0 0.00% 585046010 Purchased Services 3,004 3,645 3,004 0.00% 588046010 Equipment 1,005 606 1,005 0.00% 591546010 Special -General Store 5,000 8,105 5,000 0.00% 592046010 Repairs/Maintenance 504 0 504 0.00% 596046010 Project Costs 30,000 19,782 22,000 -26.67% 609046010 Miscellaneous 504 315 504 0.00% 682046010 Medical Director 0 0 0 0.00% 685046010 Reimbursed Supplies/CI 21,000 24,445 21,000 0.00% 795046010 Loss on Sale/Writedown 0 5,185 146,145 0.00% 800046010 Amortization 528,429 528,508 536,464 1.52% Total Operations 622,511 617,251 768,691 23.48% Other 0 0 0 0.00% NET OPERATING COST -1,790,963 -1,752,965 -1,675,169 -6.47% 22/02/20164:59 PM 300 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin Manor Admin Capital Projects Building Equipment Upgrades F 46011650 Compliance Premium - EM O 46011651 Exterior Upgrades O Total Capital Projects Dtal Operating and Capital Projects Budgets (340,927) (340,927) (340,927) (340,927) (340,927) - 15,000 15,000 15,000 Donations E A (15,000) 15,000 COUNTY OF ELGIN (325,927) - - (15,000) (340,927) (340,927) 15,000 (355,927) 37,000 (318,927) (318,927) - - (12,000) (330,927) (355,927) 37,000 Elgin Manor Admin Proposed Budget 1 2 5 20 21 22 25 27 28 29 30 45 61 2016 (O)Pen Cumulative (A)ctual or Out of)/ Future Net Project Project Reserve Fixed Into Net Funding Current Year Current Contract Description C losed (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost Operating Projects 46011601 Donations - EM O (15,000) (15,000) (15,000) Donations E A 15,000 - (15,000) - 46011602 Furniture Replacement - EM O 10,000 10,000 10,000 10,000 10,000 46011603 Miscellaneous Donations - EM O 5,000 5,000 5,000 Donations E A (5,000) - 5,000 46011604 Staff Enrichment - EM O 2,000 2,000 2,000 Donations E A (2,000) 2,000 46011606 Interior Upgrades O 5,000 5,000 5,000 Donations E A (5,000) - 5,000 Total Operations Projects (15,000) 22,000 7,000 7,000 - - 3,000 10,000 (15,000) 22,000 Capital Projects Building Equipment Upgrades F 46011650 Compliance Premium - EM O 46011651 Exterior Upgrades O Total Capital Projects Dtal Operating and Capital Projects Budgets (340,927) (340,927) (340,927) (340,927) (340,927) - 15,000 15,000 15,000 Donations E A (15,000) 15,000 (340,927) 15,000 (325,927) (325,927) - - (15,000) (340,927) (340,927) 15,000 (355,927) 37,000 (318,927) (318,927) - - (12,000) (330,927) (355,927) 37,000 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Elgin Manor\Elgin anor Admin Elgin Manor Admin Project Budget 22/02/2016 10:00 AM 550040020 Travel 550540020 Travel - Other 551040020 Development 585040020 Purchased Services 586040020 Supplies 592040020 Repairs/Maintenance 588040020 Equipment 596040020 Project Costs 609040020 Miscellaneous 680040020 Program Specific Raw F Total Operations Other NET OPERATING COST 592 (1,117) (1) -100.13% 400 COUNTY OF ELGIN 400 Terrace Lodge Program Support 50 Proposed Budget 250 44,000 47,529 44,000 4,100 2015 Total 2016 1,000 4,571 FORECAST/ Zero Based ACCOUNT Description BUDGET ACTUAL Budget 420040020 P of Ont - PSS (332,802) (335,245) (340,337) 435040020 Recoveries (35,265) (31,916) (37,442) 436040020 Project Revenue (5,000) (5,000) - Total Revenue (373,067) (372,161) (377,779) 530040020 Wages 205,073 190,117 205,717 530640020 Project Wages - - - Total Salary 205,073 190,117 205,717 540040020 Benefits 60,136 53,578 54,486 540640020 Project Benefits - - - 541040020 Vacation Pay 584 - - 542040020 Benefits- Prev Vac 10,599 9,630 9,789 543040020 Vacation Hrs 7,918 9,662 9,936 545040020 Lieu 10,831 14,098 14,397 546040020 Top Up - 9,320 9,525 547040020 Sick/Bereave 4,221 1,923 1,923 549040020 Benefits - Manulife 17,996 17,531 18,705 Total Benefit 112,285 115,742 118,761 550040020 Travel 550540020 Travel - Other 551040020 Development 585040020 Purchased Services 586040020 Supplies 592040020 Repairs/Maintenance 588040020 Equipment 596040020 Project Costs 609040020 Miscellaneous 680040020 Program Specific Raw F Total Operations Other NET OPERATING COST 592 (1,117) (1) -100.13% 400 107 400 50 - 50 250 141 250 44,000 47,529 44,000 4,100 6,008 4,100 1,000 4,571 1,000 5,000 5,266 2,000 1,500 1,564 1,500 56,300 65,184 53,300 % CHANGE Zero Base Budget 2.26% 6.17% -100.00% 1.26% 0.31% 0.00% 0.31% -9.39% 0.00% -100.00% -7.65% 25.48% 32.92% 0.00% -54.45% 3.94% 5.77% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -60.00% 0.00% 0.00% -5.33% 0.00% 22/02/20165:17 PM 302 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Program Support 303 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Program SupportTerrace Lodge Program SupportProject Budget 22/02/2016 5:18 PM COUNTY OF ELGIN Terrace Lodge Program Support Proposed Budget Col Col Cols Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen (A)ctual or Out of)/ F uture Net Project Cumulative Fixed Into Net Funding Current Year Current Year Contract Description L (Revenue) Cost Budget Project Budget Reserve Name Amount Reserve Request Revenue Cost Operating Projects 40021606 Life Enrichment O 2,000 2,000 2,000 Reserves Donations Terrace 2,000 2,000 Total Operations Projects - 2,000 2,000 2,000 - - - 2,000 2,000 303 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Program SupportTerrace Lodge Program SupportProject Budget 22/02/2016 5:18 PM COUNTY OF ELGIN Terrace Lodge Dietary Proposed Budget ACCOUNT Description 420041020 P of Ont - RF 435041020 Recoveries 436041020 Project Revenue Total Revenue 530041020 Wages 530641020 Project Wages Total Salary 540041020 Benefits 540641020 Project Benefits 543041020 Vacation Hrs 541041020 Vacation Pay 542041020 Benefits- Prev Vac 545041020 Lieu 547041020 Sick/Bereave 549041020 Benefits - Manulife 545641020 Lieu $$ Total Benefit 550041020 Travel 550541020 Travel - Other 551041020 Development 585041020 Purchased Services 586041020 Supplies 588041020 Equipment 592041020 Repairs/Maintenance 596041020 Project Costs 681041020 Raw Food 681141020 Raw Food - Non -Reside Total Operations Other NET OPERATING COST -319,385 -323,810 -326,051 2.09% 2015 Total 2016 % CHANGE -0.22% FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget -288,691 -290,169 -299,737 3.83% -26,314 -29,262 -26,314 0.00% -4,380 -4,380 0 -100.00% -319,385 -323,810 -326,051 2.09% 541,937 522,320 540,772 -0.22% 978 3,571 997 1.90% 542,915 525,890 541,769 -0.21% 156,804 166,315 169,205 7.91% 489 454 498 1.90% 30,045 29,471 30,113 0.23% 501 866 885 76.58% 24,019 26,309 26,692 11.13% 38,656 36,971 37,697 -2.48% 15,439 11,740 11,908 -22.87% 38,849 36,919 39,393 1.40% 958 445 455 -52.47% 305,761 309,491 316,846 3.63% 502 216 502 0.00% 0 0 0 0.00% 1,497 355 1,497 0.00% 2,496 2,625 2,496 0.00% 29,570 27,755 29,570 0.00% 4,001 3,810 4,001 0.00% 1,500 2,846 1,500 0.00% 4,380 0 0 -100.00% 315,005 318,750 326,051 3.51% 1,200 2,081 1,200 0.00% 360,151 358,438 366,817 1.85% 0 103 0 0.00% 889,442 870,112 899,381 1.12% 10/02/20169:30 AM 304 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Dietary COUNTY OF ELGIN Terrace Lodge Dietary Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 - 5,000 - 5,000 - 6,495 2016 6,495 - - - 6,495 - 6,495 (O)Pen (A)ctual or Out of)/ F uture Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating Projects 41021601 New Hire Orientation - TL O 1087 1,087 1,087 1,087 1,087 41021602 Other Training - TL O 408 408 408 408 408 41021603 LTCH Act/Regs Man.Tea O 0 - - - - Total Operations Projects - 1,495 1,495 1,495 - - - 1,495 - 1,495 Capital Projects 41021651 Kitchen Equipment O Total Capital Projects Total Operating and Capital Proje 5,000 5,000 5,000 5,000 5,000 - 5,000 5,000 5,000 - - - 5,000 - 5,000 - 6,495 6,495 6,495 - - - 6,495 - 6,495 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\ erRl Lodge DietaryTerrace Lodge DietaryProject Budget 22/02/2016 10:04 AM COUNTY OF ELGIN Terrace Lodge Nursing Proposed Budget 22/02/20165:15 PM 306 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Nursing 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420042020 P of Ont - NPC ($3,197,068) ($3,220,354) ($3,227,500) 0.95% 420142020 P of Ont - On Call Physician ($15,000) ($14,694) ($15,000) 0.00% 435042020 Recoveries - Supplies & Service: ($1,004) ($1,936) ($1,004) 0.00% 435542020 Recoveries - Wages ($0) - ($0) 0.00% 436042020 Project Revenue ($338,621) ($295,779) ($314,980) -6.98% Total Revenue ($3,551,693) ($3,532,763) ($3,558,484) 0.19% 530142020 Wages - RN $ 462,860 $ 368,897 $ 468,180 1.15% 530742020 Project Wages - RN $ 20,596 $ 13,851 $ 19,394 -5.84% 530242020 Wages - RPN $ 470,074 $ 508,484 $ 479,027 1.90% 530842020 Project Wages - RPN $ 137,334 $ 137,730 $ 132,297 -3.67% 530342020 Wages - HCA $ 1,884,332 $ 1,940,662 $ 1,919,925 1.89% 530942020 Project Wages - HCA $ 20,168 $ 30,509 $ 16,584 -17.77% 530442020 Wages -DON $ 170,849 $ 139,231 $ 157,434 -7.85% 530642020 Project Wages - DON $ 10,575 $ 14,423 $ 10,724 1.41% 533642020 VAC HRS - DON - $ 1,196 - 0.00% 537642020 Sick/Bereavement - DON - $ 120 - 0.00% 530542020 Wages - WC $ 26,120 $ 10,971 $ 10,835 -58.52% Total Salary $ 3,202,909 $ 3,166,074 $ 3,214,400 0.36% 540142020 Benefits - RN $ 84,518 $ 76,760 $ 78,192 -7.49% 540742020 Project Benefits - RN $ 7,473 $ 1,934 $ 7,184 -3.87% 541142020 Vacation Pay - RN $ 14,649 $ 10,248 $ 10,397 -29.03% 541242020 Vacation Pay - RN $ 946 $ 3,923 $ 4,010 323.77% 543142020 Vacation Hrs - RN $ 22,667 $ 18,735 $ 19,243 -15.10% 545142020 Lieu - RN $ 23,171 $ 17,906 $ 18,249 -21.24% 545742020 Lieu $$ $ 1,342 $ 1,035 $ 1,038 -22.63% 547142020 Sick/Bereav - RN $ 8,980 $ 8,734 $ 8,764 -2.40% 547742020 Benefit - Sick/Bereav - RN - - - 0.00% 549142020 Benefits Manulife - RN $ 15,856 $ 13,933 $ 14,866 -6.24% 540242020 Benefits - RPN $ 144,944 $ 164,357 $ 167,096 15.28% 540842020 Project Benefits - RPN $ 35,325 $ 29,428 $ 34,041 -3.63% 543242020 Vacation Hrs - RPN $ 35,305 $ 36,964 $ 37,741 6.90% 545242020 Lieu - RPN $ 26,358 $ 33,894 $ 34,554 31.09% 545842020 Lieu $$ $ 4,388 $ 4,608 $ 4,708 7.30% 546242020 Top Up - RPN - $ 10,820 $ 11,192 0.00% 547242020 Sick/Bereav - RPN $ 15,885 $ 14,315 $ 14,570 -8.28% 547842020 Benefit - Sick/Bereav RPN $ 2,750 $ 1,776 $ 1,785 -35.09% 548142020 STD - RN $ 460 $ 2,103 $ 2,094 355.04% 548242020 Sick/Bereav - RPN - - - 0.00% 548842020 STD 2/3 - - - 0.00% 549242020 Benefits Manulife - RPN $ 43,895 $ 42,540 $ 45,390 3.40% 540342020 Benefits - HCA $ 593,660 $ 586,489 $ 583,727 -1.67% 540942020 Project Benefits - HCA $ 5,821 $ 4,096 $ 4,939 -15.15% 22/02/20165:15 PM 306 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Nursing COUNTY OF ELGIN Terrace Lodge Nursing Proposed Budget 542242020 Benefits- Prev Vac 1 $ 13,936 $ 17,316 $ 17,552 25.95% 542342020 Benefits- Prev Vac 2 2015 56,085 $ Total 2016 % CHANGE 88,684 58.12% 543742020 Vac Hrs FORECAST/ - Zero Based Zero Base ACCOUNT Description 0.00% BUDGET $ ACTUAL $ Budget Budget 541342020 Vacation Pay - HCA $ 14,744 $ 569 $ 471 -96.80% 543342020 Vacation Hrs - HCA $ 111,575 $ 105,195 $ 108,071 -3.14% 543542020 Vacation Hrs - WC 1.41% - $ - $ - 0.00% 545342020 Lieu - HCA $ 125,592 $ 132,161 $ 134,943 7.45% 545942020 Lieu $$ $ 4,736 $ 3,522 $ 3,588 -24.24% 546342020 Top Up - HCA $ 3,193 $ 4,591 $ 4,659 45.93% 547342020 Sick/Bereav - HCA $ 55,663 $ 47,549 $ 48,026 -13.72% 548342020 STD - HCA 0.00% - - - 0.00% 549342020 Benefits Manulife - HCA $ 144,412 $ 141,386 $ 150,859 4.46% 542242020 Benefits- Prev Vac 1 $ 13,936 $ 17,316 $ 17,552 25.95% 542342020 Benefits- Prev Vac 2 $ 56,085 $ 87,310 $ 88,684 58.12% 543742020 Vac Hrs - - - 0.00% 543842020 Vac Hrs $ 8,123 $ 4,757 $ 4,994 -38.52% 540442020 Benefits - DON $ 39,818 $ 51,472 $ 52,344 31.46% 540642020 Project Stat/Combined - DON $ 5,288 $ 2,855 $ 5,362 1.41% 543442020 Vacation Hrs - DON $ 12,082 $ 11,417 $ 11,713 -3.05% 547442020 Sick/Bereav - DON $ 1,898 $ 2,308 $ 2,226 17.29% 549442020 Benefits Manulife - DON $ 13,719 $ 13,545 $ 14,452 5.35% 540542020 Benefits - WC $ 3,558 $ 2,058 $ 2,084 -41.42% 547542020 Sick/Bereav - WC - - - 0.00% 549542020 Benefits Manulife - WC - - - 0.00% Total Benefit $ 1,702,815 $ 1,712,611 $ 1,753,808 2.99% 550042020 Travel $ 1,002 $ 196 $ 1,002 0.00% 550542020 Travel - Other - $ 262 - 0.00% 551042020 Development $ 2,004 $ 922 $ 2,004 0.00% 585042020 Purchased Services $ 19,994 $ 32,658 $ 19,994 0.00% 586042020 Supplies $ 39,308 $ 46,089 $ 39,308 0.00% 588042020 Equipment $ 14,999 $ 17,025 $ 14,999 0.00% 592042020 Repairs/Maintenance $ 2,498 $ 7,727 $ 2,498 0.00% 596042020 Project Costs $ 126,055 $ 118,225 $ 124,605 -1.15% 609042020 Miscellaneous - - - 0.00% 682042020 Medical Director $ 30,683 $ 30,669 $ 30,683 0.00% 6830420201ncontinence $ 45,625 $ 47,793 $ 45,625 0.00% Total Operations $ 282,169 $ 301,565 $ 280,719 -0.51% Other - - - 0.00% NET OPERATING COST $ 1,636,200 $ 1,647,487 $ 1,690,442 3.32% 22/02/20165:15 PM 307 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Nursing COUNTY OF ELGIN Terrace Lodge Nursing Proposed Budget Col Col Cols Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 141,389 141,389 - - - 141,389 (314,980) 451,131 2016 (O)Pen (A)ctual or Out of / F uture Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description Closed (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating Projects 42021522 RPN Funding - TL O (17,571) 17,571 0 (19,776) 14,538 42021622 RPN Funding - TL O (52,713) 52,713 (52,713) 52,713 42021602 HINF Supplemental Base $ Exeptional Wound - TL O (5,748) 5,748 (5,748) 5,748 42021604 HINF Supplemental Base Funding - TL O (1,200) 1,263 63 63 63 (1,200) 1,263 42021607 HINF Supplemental Base $ Transportation - TL O (5,748) 5,748 (5,748) 5,748 42021608 HINF Supplemental Base $ Staffing - TL O (5,748) 5,748 (5,748) 5,748 42021609 HINF Supplemental Base $ Preferred Accommodation - O (5,748) 5,748 (5,748) 5,748 42021641 Physiotherapy Services - TL O (78,000) 78,000 (78,000) 78,000 42021638 BSO Funding Nurses- TL O (16,524) 16,524 (16,524) 16,524 42021639 BSO Funding PSW - TL O (16,764) 16,764 (16,764) 16,764 42021621 Lab Cost Recovery - TL O (7,350) 7,350 (7,350) 7,350 42021623 Late Career - TL 2015/16 O (10,332) 10,332 - - - (10,332) 10,332 42021626 Other Training - TL O 3,372 3,372 3,372 3,372 3,372 42021627 Outbreaks - TL O - - - - - 42021628 New Hire Orientation - TL O 6,873 6,873 6,873 6,873 6,873 42021632 LTCH Act/Regs Man.Teams O 3,994 3,994 3,994 3,994 3,994 42021699 Training Coordinator O 16,087 16,087 16,087 16,087 16,087 42021629 New Grad Initiative - TL O (29,329) 29,329 - - - (29,329) 29,329 42021601 MDS RAI - TL O (60,000) 60,000 - - - (60,000) 60,000 42021642 Mattress Replacement - TL O 5,000 5,000 5,000 5,000 5,000 42021643 Safety/Sling Replacement - TL O 10,000 10,000 10,000 10,000 10,000 Total Operations Projects (312,775) 358,164 45,389 45,389 - - - 45,389 (314,980) 355,131 Capital Projects 42021650 Lifts O 96,000 96,000 96,000 96,000 96,000 Total Capital Projects - 96,000 96,000 96,000 - - - 96,000 - 96,000 Total Operating and Capital Projects Budgets (312,775) 454,164 141,389 141,389 - - - 141,389 (314,980) 451,131 308 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge NursingTerrace Lodge NursingProject Budget 22/02/2016 5:16 PM COUNTY OF ELGIN Terrace Lodge Housekeeping Proposed Budget ACCOUNT Description 436043020 Project Revenue Total Revenue 530043020 Wages 530643020 Project Wages - HSK Total Salary 540043020 Benefits 540643020 Project Stat/Combined - 541043020 Vacation Pay 542043020 Benefits- Prev Vac 543043020 Vacation Hrs. 545043020 Lieu 545643020 Lieu $$ 547043020 Sick/Bereav 549043020 Benefits - Manulife Total Benefit 550043020 Travel 550543020 Travel - Other 551043020 Development 585043020 Purchased Services 586043020 Supplies 588043020 Equipment 592043020 Repairs/Maintenance 609043020 Miscellaneous Total Operations Other NET OPERATING COST 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget - - - 0.00% - - - 0.00% - - - 0.00% 292,105 281,525 294,382 0.78% - - - 0.00% 292,105 281,525 294,382 0.78% 86,453 79,380 80,632 -6.73% - - - 0.00% 504 558 570 13.07% 10,787 15,489 15,728 45.80% 30,976 25,422 25,840 -16.58% 17,871 18,860 19,248 7.70% - - - 0.00% 7,525 7,100 7,313 -2.82% 23,175 22,026 23,502 1.41% 177,292 168,836 172,834 -2.51% 252 - 252 0.00% - - - 0.00% - 96 - 0.00% 3,070 3,730 3,070 0.00% 23,499 23,247 22,100 -5.95% 2,003 415 2,003 0.00% 1,596 774 1,596 0.00% - - - 0.00% 30,420 28,262 29,021 -4.60% - - - 0.00% 499,818 478,622 496,236 -0.72% 22/02/20165:14 PM 309 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Housekeeping COUNTY OF ELGIN Terrace Lodge Housekeeping Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Based on Amount F uture Net Project Cumulative Reserve (A)ctual or Out of)/ Net Funding Current Year Current Year Contract Description L(L (Revenue) Cost Budget Project Budget Name Fixed Into Request Revenue Cost Operating Projects Total Operations Projects - - - - - - - - - - Capital Projects 43021651 Housekeeping Equipment O 10000 10,000 10,000 10,000 Total Capital Projects - 10,000 10,000 10,000 - - - 10,000 - - J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Ter'Te Lodge HousekeepingTerrace Lodge House keeping Project Budget 22/02/2016 10:08 AM COUNTY OF ELGIN Terrace Lodge Laundry Proposed Budget 22/02/20165:15 PM 311 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Laundry 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 435044020 Recoveries 0 0 0 0.00% 457044020 Valet 0 0 0 0.00% Total Revenue 0 0 0 0.00% 530044020 Wages 67,649 68,038 68,930 1.89% Total Salary 67,649 68,038 68,930 1.89% 540044020 Benefits 13,390 12,724 12,951 -3.28% 543044020 Vacation Pay 0 0 0 0.00% 545044020 Lieu $$ 4,874 4,826 4,936 1.28% 547044020 Benefit - Sick/Bereav 0 122 125 0.00% 549044020 Benefits Manulife 0 0 0 0.00% Total Benefit 18,264 17,672 18,011 -1.38% 585044020 Purchased Services 130,000 147,658 130,000 0.00% 586044020 Supplies 5,404 3,954 5,404 0.00% 588044020 Equipment 0 18 0 0.00% 592044020 Repairs/Maintenance 1,251 624 1,251 0.00% Total Operations 136,655 152,254 136,655 0.00% Other 0 0 0 0.00% NET OPERATING COST 222,567 237,964 223,596 0.46% 22/02/20165:15 PM 311 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Laundry COUNTY OF ELGIN Terrace Lodge Building Proposed Budget 22/02/20165:13 PM 312 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Building 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 435045020 Recoveries -8,004 -12,101 -8,004 0.00% 436045020 Project Revenue 0 0 0 0.00% Total Revenue - 8,004 - 12,101 - 8,004 0.00% 530045020 Wages 48,480 40,978 49,404 1.91% 533045020 Vac Pay 0 6,115 0 0.00% 537045020 Sick/Bereavement 0 1,287 0 0.00% 530645020 Project Wages 0 0 0 0.00% Total Salary 48,480 48,380 49,404 1.91% 540045020 Benefits 9,199 8,976 9,153 -0.51% 543045020 Vacation Hrs 0 0 0 0.00% 549045020 Benefits Manulife 5,695 5,524 5,895 3.50% Total Benefit 14,894 14,500 15,047 1.03% 550045020 Travel 748 477 748 0.00% 550545020 Travel - Other 0 135 0 0.00% 551045020 Development 495 304 495 0.00% 585045020 Purchased Services 100,000 99,398 95,000 -5.00% 586045020 Supplies 500 648 500 0.00% 588045020 Equipment 0 682 0 0.00% 592045020 Repairs/Maintenance 15,809 11,304 11,809 -25.30% 594045020 Utilities 215,000 237,340 211,233 -1.75% 596045020 Project Costs 10,000 6,331 10,000 0.00% 684045020 Cable 0 0 0 0.00% Total Operations 342,552 356,619 329,785 -3.73% Other 0 0 0 0.00% NET OPERATING COST 397,922 407,399 386,232 -2.94% 22/02/20165:13 PM 312 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Building COUNTY OF ELGIN Terrace Lodge Building Proposed Budget Col 1 Col t Col 5 Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 Open Based Amount (Out F uture Net Project Cumulative on of)/ Into Net Funding Current Year Current Year Contract Description (C (Revenue) Cost Budget Project Budget Reserve Name Actual Reserve Request Revenue Cost Operating Projects 45021601 Painting - TL O 10,000 10,000 10,000 10,000 10,000 Total Operations Projects - 10,000 10,000 10,000 - - - 10,000 - 10,000 Capital Projects 45021208 New Building Construction O 16,415,000 16,415,000 23,915,000 Capital Fund Terrace t A (16,415,000) - 500,000 45021451 New Building Cash Allowances, Fees & Furnishings O 4,766,000 4,766,000 5,766,000 Capital Fund Terrace t A (4,766,000) - 5,747,447 45021650 Generator Exhaust Insulation 07,000 7,000 7,000 7,000 7,000 Total Capital Projects - 21,188,000 21,188,000 29,688,000 - - (21,181,000) 7,000 - 6,264,447 Total Operating and Capital Projects Budgets - 21,198,000 21,198,000 29,698,000 - - (21,181,000) 17,000 - 6,264,447 313 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge BuildingTerrace Lodge BuildingProject Budget 22/02/2016 5:13 PM COUNTY OF ELGIN Terrace Lodge Admin Proposed Budget 550046020 Travel 1,729 1,659 1,729 0.00% 2015 Travel - Other Total 2016 % CHANGE 770 0.00% FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420046020 P of Ont - OA -193,654 -137,744 -155,141 -19.89% 420146020 P of Ont - Pay Equity -2,196 -2,196 -2,196 0.00% 420246020 P of Ont - Structural Cor -36,504 -33,462 -36,504 0.00% 435046020 Recoveries -33,796 -12,685 -33,796 0.00% 436046020 Project Revenue -8,000 -57,112 -8,000 0.00% 450046020 Private -114,745 -112,680 -111,537 -2.80% 451046020 Private - Basic Comp -362,914 -360,931 -365,201 0.63% 452046020 Semi -102,810 -107,696 -95,961 -6.66% 453046020 Semi - Basic Comp -731,619 -775,735 -706,956 -3.37% 454046020 Basic -764,686 -731,841 -859,776 12.44% 455046020 Respite -12,136 -15,035 -13,314 9.71% Total Revenue -2,363,060 -2,347,118 -2,388,383 1.07% 530046020 Wages 237,014 207,988 240,906 1.64% 530646020 Project Wages 0 0 0 0.00% 533046020 Vac Pay 0 20,390 0 0.00% 537046020 Sick/Bereavement 0 3,277 0 0.00% Total Salary 237,014 231,655 240,906 1.64% Total Benefit 15,996 0.00% 795046020 1.65% 62,068 61,005 63,093 550046020 Travel 1,729 1,659 1,729 0.00% 550546020 Travel - Other 770 968 770 0.00% 551046020 Development 3,000 1,597 3,000 0.00% 560046020 Recognition 500 497 500 0.00% 561046020 Memberships 8,801 9,155 8,801 0.00% 562046020 Subscriptions 800 745 800 0.00% 563046020 Office Supplies 5,496 5,166 5,496 0.00% 564046020 Photocopy 4,000 1,700 4,000 0.00% 565046020 Advertising 1,100 1,241 1,100 0.00% 568046020 Telephone/Fax 18,000 19,610 18,000 0.00% 572046020 Postage/Courier 756 760 756 0.00% 575046020 Petty Cash Over/Short 0 141 0 585046020 Purchased Services 3,266 4,401 3,331 2.00% 588046020 Equipment 2,503 333 2,503 0.00% 596046020 Project Costs 62,000 11,530 26,000 -58.06% 609046020 Miscellaneous 502 198 502 0.00% 682046020 Medical Director 0 0 0 0.00% 685046020 Reimbursed Supplies/CI 15,996 13,085 15,996 0.00% 795046020 Loss on Sale/Writedown 0 3,473 0 0.00% 800046020 Amortization 217,536 217,536 232,112 6.70% Total Operations 346,755 293,793 325,397 -6.16% Other 0 0 0 0.00% NET OPERATING COST -1,717,222 -1,760,665 -1,758,988 2.43% 19/02/20164:10 PM 314 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Admin COUNTY OF ELGIN Terrace Lodge Admin Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Future Based on Amount Nosed (A)ctual or Out of)/ P ast Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description (E )rror (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating Projects 46021601 Furniture Replacement - TL O 10,000 10,000 10,000 10,000 10,000 46021602 Donations - TL O (5,000) (5,000) (5,000) Reserves Di A 5,000 - (5,000) - 46021603 Palliative Care Donations - TL O (3,000) (3,000) (3,000) Reserves Di A 3,000 (3,000) - 46021604 Misc. O 10,000 10,000 10,000 Reserves Di A (10,000) 10,000 46021605 Staff Enrichment O 6,000 6,000 6,000 Reserves Di A (6,000) - 6,000 Total Operations Projects (8,000) 26,000 18,000 18,000 - - (8,000) 10,000 (8,000) 26,000 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\TerlrarJce Lodge AdminTerrace Lodge AdminProject Budget 22/02/2016 10:12 AM COUNTY OF ELGIN Terrace Lodge Adult Day Proposed Budget 22/02/20165:11 PM 316 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Adult Day 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420048020 Province of Ontario (192,915) (49,324) (229,030) 18.72% 436048020 Project Revenue (82,888) (43,400) - -100.00% 437048020 Other Revenue (39,271) (3,834) (26,750) -31.88% Total Revenue (315,073) (96,558) (255,780) -18.82% 530048020 Wages 107,719 22,551 131,204 21.80% 530648020 Project Wages 33,624 13,149 - -100.00% Total Salary 141,343 35,700 131,204 -7.17% 540048020 Benefits 41,612 5,418 50,135 20.48% 540648020 Project Benefits 8,406 (3,448) - -100.00% 541048020 Vacation Pay - - - 0.00% 542048020 Benefits - Prev Vac - (1,430) - 0.00% 543048020 Vacation - 276 - 0.00% 545048020 Lieu $$ - 1,367 - 0.00% 547048020 Benefit - Sick/Bereav - 315 - 0.00% 549048020 Benefits - Manulife 209 1,360 219 5.00% Total Benefit 50,227 3,859 50,354 0.25% 550048020 Travel 4,211 86 1,500 -64.38% 550548020 Travel - Other - - 1,200 0.00% 551048020 Development 3,138 2,239 - -100.00% 563048020 Office Supplies 375 (0) 500 33.21% 565048020 Advertising - - - 0.00% 585048020 Purchased Services 55,406 9,976 48,082 -13.22% 586048020 Supplies 4,820 4,022 2,000 -58.51% 588048020 Equipment 2,894 1,768 1,500 -48.17% 596048020 Project Costs 40,858 34,032 - -100.00% 609048020 Miscellaneous 210 - 240 14.29% 681048020 Raw Food 4,250 1,877 7,200 69.41% 686048020 Building Occupancy 12,000 3,000 12,000 0.00% Total Operations 128,163 56,999 74,222 -42.09% Other - - - 0.00% NET OPERATING COST 4,659 (0) 0 -100.00% 22/02/20165:11 PM 316 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Terrace Lodge\Terrace Lodge Adult Day COUNTY OF ELGIN Bobier Program Support Proposed Budget ACCOUNT Description 420040030 P of Ont - PSS 435040030 Recoveries 436040030 Project Revenue Total Revenue 530040030 Wages 530640030 Project Wages Total Salary 540040030 Benefits 540640030 Project Benefits 541040030 Vacation Pay 542040030 Benefits- Prev Vac 543040030 Vacation Hrs 545040030 Lieu 546040030 Top Up 547040030 Sick/Bereav 549040030 Benefits - Manulife Total Benefit 550040030 Travel 550540030 Travel - Other 551040030 Development 585040030 Purchased Services 586040030 Supplies 588040030 Equipment 592040030 Repairs/Maintenance 596040030 Project Costs 609040030 Miscellaneous 680040030 Program Specific Raw F 800040030 Amortization Total Operations Other NET OPERATING COST 2,498 17,574 0 -100.00% 36,689 35,281 40,117 9.35% 2015 - Total 2016 % CHANGE 5,434 FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget (189,697) (191,090) (193,992) 2.26% (27,241) (22,392) (47,563) 74.60% (5,000) (5,000) - -100.00% (221,938) (218,482) (241,555) 8.84% 110,856 104,880 112,870 1.82% - - - 0.00% 110,856 104,880 112,870 1.82% 550040030 Travel 550540030 Travel - Other 551040030 Development 585040030 Purchased Services 586040030 Supplies 588040030 Equipment 592040030 Repairs/Maintenance 596040030 Project Costs 609040030 Miscellaneous 680040030 Program Specific Raw F 800040030 Amortization Total Operations Other NET OPERATING COST 2,498 17,574 0 -100.00% 36,689 35,281 40,117 9.35% - - - 0.00% 5,434 3,994 4,079 -24.94% 40 590 509 1159.67% 7,311 9,268 9,313 27.38% 3,695 3,683 3,770 2.04% 3,336 - - -100.00% (9,438) 5,911 6,098 -164.61% 7,456 8,194 8,743 17.26% 54,524 66,919 72,629 33.21% 200 366 200 - 18 - 300 40 300 48,228 50,970 48,228 423 2,065 423 1,000 477 1,000 5,000 5,000 2,000 800 2,216 800 3,105 3,105 3,105 59,056 64,257 56,056 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -60.00% 0.00% 0.00% 0.00% -5.08% 0.00% 22/02/20164:54 PM 317 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Program Support COUNTY OF ELGIN Bobier Program Support Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Future Based on Amount Nosed (A)ctual or Out of)/ Past Net Project Cumulative Fixed Into Net Funding Current Year Current Year Contract Description (E )rror (Revenue) Cost Budget Project Budget Reserve Name Amount Reserve Request Revenue Cost Operating Projects 40031605 Life Enrichment O 2,000 2,000 2,000 Reserves Donatio A (2,000) 2,000 Total Operations Projects - 2,000 2,000 2,000 - - (2,000) - - 2,000 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bob318 ier�Prrogram SupportBobier Program SupportProject Budget 22/02/2016 10:18 AM COUNTY OF ELGIN Bobier Dietary Proposed Budget 550041030 Travel 504 459 504 0.00% 550541030 Travel - Other 2015 141 Total 2016 % CHANGE 551041030 Development 1,004 FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420041030 P of Ont - RF (164,554) (165,396) (170,850) 3.83% 420341030 P of Ont - Other - - - 0.00% 435041030 Recoveries (19,686) (29,133) (19,686) 0.00% 436041030 Project Revenue (2,496) (2,496) - -100.00% Total Revenue (186,736) (197,025) (190,536) 2.03% 530041030 Wages 346,411 348,773 348,681 0.66% 530641030 Project Wages 1,246 1,478 1,270 1.90% Total Salary 347,657 350,251 349,951 0.66% 540041030 Benefits 97,658 95,100 96,357 -1.33% 540641030 Project Benefits 623 145 635 1.90% 543041030 Vacation Hrs 22,680 21,659 22,151 -2.33% 541041030 Vacation Pay 14,660 15,136 15,421 5.19% 542041030 Benefits - Prev Vac 118 1,557 1,380 1065.88% 545041030 Lieu 19,775 20,551 20,950 5.94% 545641030 Lieu $$ 65 125 112 73.65% 546041030 Top Up - - - 0.00% 547041030 Sick/Bereave 14,947 13,587 13,930 -6.81% 549041030 Benefits - Manulife 23,229 22,482 23,989 3.27% Total Benefit 193,756 190,342 194,925 0.60% 550041030 Travel 504 459 504 0.00% 550541030 Travel - Other - 141 - 0.00% 551041030 Development 1,004 651 1,004 0.00% 585041030 Purchased Services 2,599 1,866 2,599 0.00% 586041030 Supplies 19,930 17,524 19,930 0.00% 588041030 Equipment 1,500 1,145 1,500 0.00% 592041030 Repairs/Maintenance 4,503 650 2,503 -44.41% 596041030 Project Costs 2,496 - - -100.00% 681041030 Raw Food 184,240 193,365 190,536 3.42% 681141030 Raw Food - Non -Reside 1,200 907 1,200 0.00% Total Operations 217,977 216,708 219,776 0.83% Other - - - 0.00% NET OPERATING COST 572,654 560,277 574,116 0.26% 22/02/20164:41 PM 319 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Dietary COUNTY OF ELGIN Bobier Dietary Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Based on Amount F uture Net Project Cumulative Reserve (A)ctuaI or, Out of)/ Net Funding Current Year Current Year Contract Description (C I (Revenue) Cost Budget Project Budget Name Fixed Into Request Revenue Cost Operating Projects 41031601 LTCH Act/Regs Man.Tea O 895 895 895 895 895 41031602 New Hire Orientation - B\ O 418 418 418 418 418 41031603 Other Training - BV O 592 592 592 592 592 Total Operations Projects - 1,905 1,905 1,905 - - - 1,905 - 1,904 Capital Projects 41031550 Kitchen Equipment O Total Capital Projects :rating and Capital Projects Budgets 26,086 7,495 - - 26,086 - - - - - 7,495 1,905 1,905 27,991 - - - 1,905 - 9,399 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\13obier20ietaryBobier DietaryProject Budget 22/02/2016 10:20 AM J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier NursingBobier Nursingproposed budget 321 22/02/2016 4:53 PM COUNTY OF ELGIN Bobier Nursing Proposed Budget 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420042030 P of Ont - NPC (1,878,422) (1,892,234) (1,913,924) 1.89% 420142030 P of Ont - On Call Physician (15,000) (14,694) (15,000) 0.00% 420342030 P of Ont - Other - - - 0.00% 435042030 Recoveries - Supplies & Services (2,000) (1,780) (2,000) 0.00% 435542030 Recoveries - Wages (103) (1,689) (103) 0.00% 436042030 Project Revenue (214,040) (177,491) (203,717) -4.82% Total Revenue (2,109,565) (2,087,888) (2,134,744) 1.19% 530142030 Wages - RN 390,826 326,082 350,496 -10.32% 530742030 Project Wages - RN 37,487 7,780 37,063 -1.13% 530242030 Wages - RPN 247,839 276,597 282,442 13.96% 530842030 Project Wages - RPN 88,983 96,447 87,926 -1.19% 530342030 Wages - HCA 1,107,097 1,105,151 1,127,936 1.88% 530942030 Project Wages - HCA 13,905 20,298 11,406 -17.97% 530442030 Wages - DON 108,326 93,575 106,635 -1.56% 533642030 VAC HRS - DON - 798 - 0.00% 537642030 Sick/Bereavement - DON - 80 - 0.00% 530642030 Project Wages - DON 7,607 9,615 8,550 12.41% Total Salary 2,002,069 1,936,422 2,012,456 0.52% 540142030 Benefits RN 81,603 77,249 78,753 -3.49% 540742030 Project Benefits - RN 9,372 1,188 9,266 -1.13% 541142030 Vacation Pay - RN 4,569 9,812 9,990 118.67% 543142030 Vacation Hrs - RN 23,065 15,465 15,862 -31.23% 545142030 Lieu - RN 3,855 11,888 12,155 215.28% 545742030 Lieu $$ 191 425 444 132.65% 546142030 Top Up - RN - - 0 0.00% 547142030 Sick/Bereav - RN 22,999 10,697 11,018 -52.09% 547742030 Benefit - Sick/Bereav - RN - - 0 0.00% 549142030 Benefits Manulife - RN 18,297 12,756 13,610 -25.61% 540242030 Benefits - RPN 96,464 79,056 80,509 -16.54% 540842030 Project Benefits - RPN 22,246 14,725 21,982 -1.19% 541242030 Vacation Pay - RPN 13,910 12,880 13,159 -5.40% 543242030 Vacation Hrs - RPN 31,198 21,583 21,997 -29.49% 545242030 Lieu - RPN 15,277 14,510 14,823 -2.97% 545842030 Lieu $$ 5,329 7,168 7,275 36.52% 546242030 Top Up - RPN 6,437 4,801 4,797 -25.48% 547242030 Sick/Bereav - RPN 13,924 14,842 15,371 10.39% 549242030 Benefits Manulife - RPN 16,933 14,680 15,664 -7.49% 540342030 Benefits - HCA 314,050 322,095 313,922 -0.04% 540942030 Project Benefits - HCA 3,476 2,720 2,852 -17.97% 541342030 Vacation Pay - HCA 51,325 49,665 51,052 -0.53% 543042030 Benefits HCA (old) - - 0 0.00% 543342030 Vacation Hrs - HCA 87,417 70,270 71,827 -17.83% J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier NursingBobier Nursingproposed budget 321 22/02/2016 4:53 PM COUNTY OF ELGIN J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier NursingBobier Nursingproposed budget 322 22/02/2016 4:53 PM Bobier Nursing Proposed Budget 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 545342030 Lieu - HCA 55,768 56,073 57,229 2.62% 545942030 Lieu $$ 977 1,723 1,756 79.68% 546342030 Top Up - HCA - - 0 0.00% 547342030 Sick/Bereav- HCA 39,376 53,339 54,425 38.22% 548342030 STD - HCA - - 0 0.00% 548542030 STD 2/3 - HCA - - 0 0.00% 549342030 Benefits Manulife- HCA 71,139 63,201 67,435 -5.21% 549542030 Benefits WC - Manulife - - 0 0.00% 540442030 Benefits - DON 25,435 25,228 25,681 0.97% 540642030 Project Benefits - DON 1,902 1,904 2,138 12.41% 543442030 Vacation Hrs - DON 6,072 6,328 6,481 6.74% 547442030 Sick/Bereav - DON 611 1,148 1,186 94.14% 547842030 Benefit - Sick/Bereav RPN - - 0 0.00% 548142030 STD - RN 2,278 - 0 -100.00% 549442030 Benefits Manulife - DON 11,910 10,167 10,848 -8.92% 542242030 Benefits- Prev Vac 94 1,132 885 846.30% 542342030 Benefits- Prev Vac 343 5,328 4,695 1268.08% Total Benefit 1,057,840 994,045 1,019,085 -3.66% 550042030 Travel 806 349 806 0.00% 550542030 Travel - Other 198 1,072 198 0.00% 551042030 Development 2,503 1,727 2,503 0.00% 585042030 Purchased Services 12,400 17,125 12,400 0.00% 586042030 Supplies 22,336 24,616 22,336 0.00% 588042030 Equipment 6,496 600 6,496 0.00% 592042030 Repairs/Maintenance 4,001 595 4,001 0.00% 596042030 Project Costs 75,268 66,812 72,827 -3.24% 609042030 Miscellaneous - - - 0.00% 682042030 Medical Director 22,282 23,545 22,282 0.00% 683042030 Incontinence 22,995 20,391 22,995 0.00% Total Operations 169,285 156,833 166,844 -1.44% Other - 1,028 - 0.00% NET OPERATING COST 1,119,630 1,000,439 1,063,640 -5.00% J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier NursingBobier Nursingproposed budget 322 22/02/2016 4:53 PM 42031522 COUNTY OF ELGIN O (12,198) 12,198 Bobier Nursing 0 65,000 - - (12,198) Proposed Budget 42031601 MDS RAI - BV Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 58,127 2016 (39,996) (O)Pen HINF Supplemental Base on Out of)/ F uture Net Project Cumulative Reserve Actual Into Net Funding Current Year Current Year Contract Description C �losed� (Revenue) Cost Budget Project Budget Name or Reserve Request Revenue Cost 42031522 RPN Funding - BV O (12,198) 12,198 - 20,000 0 65,000 - - (12,198) 24,364 42031601 MDS RAI - BV O (39,996) 39,996 (203,717) 261,844 58,127 103,127 - - (39,996) 39,996 42031602 HINF Supplemental Base O (3,276) 3,276 (3,276) 3,276 42031604 HINF Funding Reimburse O (1,200) 1,263 63 63 63 (1,200) 1,263 42031607 HINF Supplemental Base O (3,276) 3,276 (3,276) 3,276 42031608 HINF Supplemental Base O (3,276) 3,276 (3,276) 3,276 42031609 HINF Supplemental Base O (3,276) 3,276 (3,276) 3,276 42031621 Lab Cost Recovery - BV O (4,000) 4,000 (4,000) 4,000 42031623 Late Career - BV 2014/1: O (8,268) 8,268 - - - (8,268) 8,268 42031626 Other Training - BV O 6,412 6,412 6,412 6,412 6,412 42031627 Outbreaks - BV O - - - - - 42031628 New Hire Orientation - B\ O 7,421 7,421 7,421 7,421 7,421 42031638 BSO Funding Nurses - B' O (9,420) 9,420 - - - (9,420) 9,420 42031639 BSO Funding PSW - BV O (9,552) 9,552 (9,552) 9,552 42031641 Physiotherapy Services - O (44,460) 44,460 - - - (44,460) 44,460 42031632 LTCH Act/Regs Man.Tea O 3,543 3,543 3,543 3,543 3,543 42031699 Training Coordinator - B� O 10,688 10,688 10,688 10,688 10,688 42031629 New Grad Initiative - BV O (24,925) 24,925 - - - (24,925) 24,925 42031622 RPN Funding - BV O (36,594) 36,594 - - - (36,594) 36,594 42031643 Safety/Sling Replacemen O 5,000 5,000 5,000 5,000 5,000 42031644 Mattress Replacement - 1 O 5,000 5,000 5,000 5,000 5,000 Total Operations Projects (203,717) 241,844 38,127 38,127 - - - 38,127 (203,717) 254,010 Capital Projects 42031550 Lifts - EM O Total Capital Projects Total Operating and Capital Projects 20,000 20,000 65,000 20,000 65,000 - 20,000 20,000 65,000 - - - 20,000 - 65,000 (203,717) 261,844 58,127 103,127 - - - 58,127 (203,717) 319,010 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bob32 rsingBobier Nursing Project Budget 22/02/2016 10:23 AM COUNTY OF ELGIN Bobier Housekeeping Proposed Budget 22/02/20164:44 PM 324 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Housekeeping 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 436043030 Project Revenue - - - Total Revenue - - - 0.00% 530043030 Wages 174,041 163,663 173,602 -0.25% 530643030 Project Wages - HSK 192 976 196 1.88% 530943030 Project Wages - - - 0.00% Total Salary 174,233 164,638 173,798 -0.25% 540043030 Benefits 56,673 53,716 54,792 -3.32% 540643030 Project Stat/Combined - 96 101 98 1.94% 540943030 Project Stat/Combined - - - - 0.00% 541043030 Vacation Pay 11,903 14,168 14,479 21.64% 542043030 Benefits- Prev Vac 102 661 440 331.70% 543043030 Vacation Hrs 11,691 10,553 10,800 -7.63% 545043030 Lieu 10,185 11,755 11,997 17.78% 545643030 Lieu $$ - 136 139 0.00% 547043030 Sick/Bereav 5,082 4,635 4,789 -5.76% 549043030 Benefits - Manulife 7,940 5,967 6,367 -19.81% Total Benefit 103,673 101,691 103,900 0.22% 550043030 Travel - - - 0.00% 550543030 Travel - Other - - - 0.00% 551043030 Development - - - 0.00% 585043030 Purchased Services 3,688 2,951 3,688 0.00% 586043030 Supplies 18,011 16,308 18,011 0.00% 588043030 Equipment 1,500 - 1,500 0.00% 592043030 Repairs/Maintenance 251 453 251 0.00% Total Operations 23,450 19,712 23,450 0.00% Other - - - 0.00% NET OPERATING COST 301,356 286,041 301,148 -0.07% 22/02/20164:44 PM 324 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Housekeeping COUNTY OF ELGIN Bobier Housekeeping Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 10,294 - - - 10,294 - 10,294 2016 (O)Pen or Out of)/ Future(A)ctual Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year C Nosed Contract Description __ (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating Projects 43031601 Other Training - BV O 294 294 294 294 294 Total Operations Projects - 294 294 294 - - - 294 - 294 Capital Projects 43031651 Housekeeping Equipment O Total Capital Projects I Operating and Capital Projects Budgets 10,000 10,000 10,000 10,000 10,000 - 10,000 10,000 10,000 - - - 10,000 - 10,000 - 10,294 10,294 10,294 - - - 10,294 - 10,294 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bob3�-IousekeepingBobier Housekeeping Project Budget 22/02/2016 10:25 AM COUNTY OF ELGIN Bobier Laundry Proposed Budget ACCOUNT Description 435044030 Recoveries Total Revenue 530044030 Wages 530644030 Project Wages Total Salary 540044030 Benefits 540644030 Project Benefits 545044030 Lieu $$ 545644030 Lieu $$ 549044030 Benefits - Manulife Total Benefit 551044030 Development 585044030 Purchased Services 586044030 Supplies 588044030 Equipment 592044030 Repairs/Maintenance Total Operations Other NET OPERATING COST 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget -72 -137 -72 0.00% -72 -137.04 -72 0.00% 53,643 60,891 54,660 1.90% 135 532 92 -32.07% 53,778 61,423 54,752 1.81% 13,386 12,617 15,074 12.61% 0 55 46 0.00% 1,787 2,045 2,085 16.66% 0 74 76 0.00% 0 0 0 0.00% 15,173 14,792 17,280 13.89% 0 0 0 0.00% 74,100 80,601 74,100 0.00% 1,999 3,288 1,999 0.00% 504 0 504 0.00% 252 525 252 0.00% 76,855 84,414 76,855 0.00% 0 0 0 0.00% 145,734 160,492 148,816 2.11% 22/02/20164:46 PM 326 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Laundry COUNTY OF ELGIN Bobier Laundry Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Future Based on Amount Nosed (A)ctual or Out of)/ P ast Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description (E )rror I (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating Projects 44031601 Other Training - BV O I 138 138 138 138 138 Total Operating Projects - 138 138 138 - - - 138 - 138 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bob3r:UundryBobier LaundryProject Budget 22/02/2016 10:27 AM COUNTY OF ELGIN Bobier Building Proposed Budget ACCOUNT Description 435045030 Recoveries 436045030 Project Revenue Total Revenue 530045030 Wages 533045030 Vac Pay 530645030 Project Wages 537045030 Sick/Bereavement Total Salary 540045030 Benefits 543045030 Vacation Hrs 549045030 Benefits - Manulife Total Benefit 550045030 Travel 550545030 Travel - Other 551045030 Development 585045030 Purchased Services 586045030 Supplies 588045030 Equipment 592045030 Repairs/Maintenance 594045030 Utilities 596045030 Project Costs 684045030 Cable Total Operations Other NET OPERATING COST BUDGE 2015 T Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACTUAL Budget Budget (4,108) (2,700) 0.00% - - 0.00% (4,108) (2,700) 0.00% 48,444 44,439 49,364 1.90% - 4,782 - 0.00% - - - 0.00% - - - 0.00% 48,444 49,221 49,364 1.90% 9,472 9,402 9,472 0.00% - - - 0.00% 4,176 4,097 4,252 1.83% 13,648 13,499 13,725 0.56% 252 358 252 0.00% - 135 - 0.00% 96 304 96 0.00% 70,000 87,717 80,000 14.29% 285 733 285 0.00% - - - 0.00% 14,000 12,640 14,000 0.00% 170,000 188,028 191,215 12.48% 40,000 24,280 20,000 -50.00% 996 1,077 996 0.00% 295,629 315,273 306,844 3.79% - - - 0.00% 357,721 373,885 367,233 2.66% 22/02/20164:39 PM 328 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Building COUNTY OF ELGIN Bobier Building Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 Building Automation - BV O 45031553 Over Bed Lights - BV O 2016 Floor Replacement - Resident O 45031650 Hot Water Boilers/Tanks O (O)Pen Air Handling Unit Replacemenl O 45031653 Misc (A)ctual or Out of)/ Ceiling Insulation out of surplu O 45031655 F uture O Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description C losed (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost - 215,000 Operating Projects 702,944 - - - 215,000 - 375,179 - 225,000 45031502 Duct Cleaning - BV O - 225,000 - 395,179 - 10,000 - 10,000 45031601 Painting - BV O 10,000 10,000 10,000 10,000 10,000 Total Operations Projects - 10,000 10,000 20,000 - - - 10,000 - 20,000 Total Capital Projects al Operating and Capital Projects Budgets Capital Projects 400,000 45031356 Generator Replacement O 45031457 Roof Repairs O 45031551 Building Automation - BV O 45031553 Over Bed Lights - BV O 45031554 Floor Replacement - Resident O 45031650 Hot Water Boilers/Tanks O 45031652 Air Handling Unit Replacemenl O 45031653 Misc O 45031654 Ceiling Insulation out of surplu O 45031655 Security/Resident Safety - EM O Total Capital Projects al Operating and Capital Projects Budgets J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobierr;uildingBobier Building Project Budget 22/02/2016 10:32 AM 400,000 109,660 - 10,000 - 10,000 25,000 25,000 55,000 25,000 38,170 - 25,000 - 18,065 15,000 15,000 37,944 15,000 24,283 10,000 10,000 10,000 10,000 10,000 70,000 70,000 70,000 70,000 70,000 30,000 30,000 30,000 30,000 30,000 60,000 60,000 60,000 60,000 60,000 5,000 5,000 5,000 5,000 5,000 - 215,000 215,000 702,944 - - - 215,000 - 375,179 - 225,000 225,000 722,944 - - - 225,000 - 395,179 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobierr;uildingBobier Building Project Budget 22/02/2016 10:32 AM COUNTY OF ELGIN Bobier Admin Proposed Budget 530046030 Wages 98,633 78,723 137,670 39.58% 530646030 Project Wages 2015 0 Total 2016 % CHANGE Total Salary 98,633 FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420046030 P of Ont - OA -75,847 -37,465 -51,297 -32.37% 420146030 P of Ont - Pay Equity -17,220 -17,220 -17,220 0.00% 420246030 P of Ont - Structural Cor -62,412 -57,211 -62,412 0.00% 435046030 Recoveries -10,974 -5,152 -10,974 0.00% 436046030 Project Revenue -7,000 -3,015 -7,000 0.00% 450046030 Private -238,226 -247,242 -256,236 7.56% 451046030 Private - Basic Comp -657,562 -693,309 -702,416 6.82% 452046030 Semi 0 0 0 0.00% 453046030 Semi - Basic Comp 0 0 0 0.00% 454046030 Basic -422,468 -402,742 -419,740 -0.65% 455046030 Respite -5,159 -6,903 -7,705 49.35% 461546030 General Store Sales -3,800 -2,768 -3,800 0.00% Total Revenue -1,500,667 -1,473,026 -1,538,799 2.54% 530046030 Wages 98,633 78,723 137,670 39.58% 530646030 Project Wages 0 0 0 0.00% Total Salary 98,633 78,723 137,670 39.58% 540046030 Benefits 23,006 23,120 23,541 2.33% 541046030 Vacation Pay 0 0 0 0.00% 543046030 Vacation Hrs 11,246 10,826 11,128 -1.05% 545046030 Lieu 0 0 0 0.00% 547046030 Sick/Bereav 613 9,340 9,812 1499.77% 549046030 Benefits - Manulife 5,998 5,844 6,236 3.97% Total Benefit 40,863 49,130 50,717 24.11% 550046030 Travel 1,100 169 1,100 0.00% 550546030 Travel - Other 400 0 400 0.00% 551046030 Development 2,098 639 2,098 0.00% 560046030 Recognition 504 398 504 0.00% 561046030 Memberships 5,740 6,071 5,740 0.00% 562046030 Subscriptions 200 52 200 0.00% 563046030 Office Supplies 4,000 3,115 4,000 0.00% 564046030 Photocopy 2,400 1,501 2,400 0.00% 565046030 Advertising 300 1,491 300 0.00% 568046030 Telephone/Fax 6,004 10,059 7,504 24.98% 572046030 Postage/Courier 755 463 755 0.00% 575046030 Petty Cash Over/Short 0 -17 0 0.00% 585046030 Purchased Services 2,040 543 2,040 0.00% 588046030 Equipment 1,533 333 1,233 -19.57% 591546030 Special - General Store 3,800 1,217 3,800 0.00% 596046030 Project Costs 47,000 10,180 17,000 -63.83% 609046030 Miscellaneous 500 451 500 0.00% 682046030 Medical Director 0 0 0 0.00% 685046030 Reimbursed Supplies/CI 9,500 5,418 9,500 0.00% 795046030 Loss on Sale/Writedown 0 0 0 0.00% 800046030 Amortization 276,927 277,262 279,818 1.04% Total Operations 364,802 319,345 338,893 -7.10% Other 0 0 0 0.00% NET OPERATING COST -996,370 -1,025,828 -1,011,520 1.52% 22/02/20164:36 PM 330 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Admin COUNTY OF ELGIN Bobier Admin Proposed Budget Coll Col Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen (A)ctual or Out of)/ F uture Net Project Cumulative Fixed Into Net Funding Current Year Current Year Contract Description L(L (Revenue) Cost Budget Project Budget Reserve Name Amount Reserve Request Revenue Cost Operating Projects P P 46031501 Furniture Replacement - BV C 46031502 Donations - BV C Reserves Donations A 46031503 Miscellaneous Donations - BV C Reserves Donations A 46031504 Staff Enrichment - BV C Reserves Donations A 46031505 Life Enrichment - BV C Reserves Donations A 46031506 Exterior Upgrades Donations - E C Reserves Donations A - - 46031601 Furniture Replacement - BV O 10,000 10,000 10,000 10,000 10,000 46031602 Donations - BV O (7,000) (7,000) (7,000) Reserves Donations A 7,000 - (7,000) - 46031603 Misc. O 5,000 5,000 5,000 Reserves Donations A (5,000) 5,000 46031604 Staff Enrichment O 1 2,000 2,000 2,000 Reserves Donations A (2,000) - 2,000 Total Operations Projects (7,000) 17,000 10,000 10,000 - - - 10,000 (7,000) 17,000 Capital Projects 46031650 Exterior Upgrade - BV donation: O 50,000 50,000 50,000 Reserves Donations A (50,000) 50,000 P Total Capital Projects - 50,000 50,000 50,000 - - (50,000) - - 50,000 al Operating and Capital Projects Budgets (7,000) 67,000 60,000 60,000 - - (50,000) 10,000 (7,000) 67,000 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobie3rA1dminBobier Admin Project Budget 22/02/2016 10:35 AM COUNTY OF ELGIN Bobier Adult Day Proposed Budget 19/02/20164:14 PM 332 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Adult Day 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 420048030 Province of Ontario -94,710 -16,721 -138,664 46.41% 437048030 Other Revenue -36,667 -1,230 -8,000 -78.18% Total Revenue -131,377 -17,952 -146,664 0 530048030 Wages 77,917 12,388 92,586 18.83% Total Salary 77,917 12,388 92,586 540048030 Benefits 28,919 2,667 35,346 22.22% 545048030 Lieu $$ 126 506 126 -0.04% 549048030 Benefits Manulife 0 0 0 0.00% Total Benefit 29,045 3,173 35,471 22.13% 550048030 Travel 1,125 0 750 -33.33% 550548030 Travel - Other 0 0 700 0.00% 551048030 Development 525 0 0 -100.00% 563048030 Office Supplies 457 138 500 9.48% 565048030 Advertising 0 0 0 0.00% 585048030 Purchased Services 8,083 355 6,217 -23.09% 586048030 Supplies 869 201 1,000 15.12% 588048030 Equipment 375 0 500 33.21% 609048030 Miscellaneous 180 0 240 33.33% 681048030 Raw Food 3,642 617 4,200 15.32% 686048030 Building Occupancy 4,500 1,125 4,500 0.00% Total Operations 19,756 2,436 18,607 -5.82% Other 0 0 0 0.00% NET OPERATING COST -4,659 45 0 -100.00% 19/02/20164:14 PM 332 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Bobier Villa\Bobier Adult Day COUNTY OF ELGIN Admin Adult Day Proposed Budget ACCOUNT Description 4200480 Province of Ontario 4360480 Donations 4370480 Other Revenue Total Revenue 5630480 Office Supplies 5850480 Purchased Services Total Operations Other NET OPERATING COST 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget (46,651) (10,852) -48,406 3.76% 0 0 0 0.00% 0 (0) 0 0.00% -46,651 -10,852 -48,406 0 30 0 0 -100.00% 46,621 10,806 48,406 3.83% 46,651 10,806 48,406 3.76% 0 0 0 0.00% 0 -46 0 0.00% 19/02/20164:19 PM 333 J:\Common\Finance\Budget Development\2016 Proposed Budget\Homes Reports\Admin Adult Day COUNTY OF ELGIN Museum.xls Proposed Budget ACCOUNT Description 4200240 Province of Ontario 4205240 Province of Ontario - Pr( 4215240 Federal Funding - Projec 4300240 Grants 4360240 Project Revenue 4370240 Other Revenue 4375240 Other Revenue - Gift Sh 4380240 Membership Revenue 4390240 Admissions % CHANGE Zero Base Budget 0.00% 0.00% 752.26% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Total Revenue -39428 -45625.35 2015 456.53% Total 2016 Wages FORECAST/ Zero Based BUDGET ACTUAL Budget -15,000 -15,638 -15,000 0 0 0 -23,928 -23,517 -203,928 0 0 0 -500 -2,476 -500 0 -1,052 0 0 -1,253 0 0 0 0 0 -1,690 0 % CHANGE Zero Base Budget 0.00% 0.00% 752.26% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Total Revenue -39428 -45625.35 -219428 456.53% 5300240 Wages 118,335 103,160 120,564 1.88% 5306240 Project Wages 5,405 6,279 5,405 0.00% 5310240 Vacation 0 0 0 0.00% 5330240 Vacation Hrs 0 9,971 0 0.00% Total Salary 2,004 123,740 119,410 125,969 1.80% 5400240 Benefits 5406240 Project Benefits 5460240 Subsidized Benefits 5415240 Project Benefits (Old) 5490240 Benefits - Manulife Total Benefit 5500240 Travel 5505240 Travel- Other 5510240 Development 5610240 Memberships 5620240 Publications 5630240 Office Supplies 5640240 Photocopy 5650240 Advertising 5740240 Curatorial 5880240 Equipment 5910240 Special - Events 5915240 Special - Gift Shop 5920240 Repairs/Maintenance 5940240 Utilities 5960240 Project Costs 6090240 Miscellaneous 6500240 Shipping 6660240 Website Maintenance 6700240 Acquisitions Total Operations Other NET OPERATING COST 21,738 22,171 22,101 1.67% 0 486 771 486 0.00% 132 0 0 0 0.00% 30,501 0 0 0 0.00% 504 9,484 9,387 10,397 9.63% 654 31,709 32,329 32,985 4.02% 1,998 311 1,998 0 0 0 1,500 132 1,500 30,501 30,352 30,501 500 0 500 504 581 504 500 654 500 3,503 2,269 3,503 20,002 21,180 20,002 3,000 0 3,000 2,004 1,073 2,004 0 850 0 504 994 504 0 0 0 20,000 2,532 217,468 504 0 504 2,000 1,699 2,000 0 0 0 3,000 0 3,000 90,020 62,625 287,488 0 5,238 0 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 987.34% 0.00% 0.00% 0.00% 0.00% 219.36% 0.00% 206,040 173,977 227,014 10.18% 09/02/201612:08 PM 334 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\MuseumAs fl Contract Description Ooeratina Proiects 27901503 Sifton VC (WWCCFund) 27901601 Donations - Museum 27901602 Summer Student (Canadian Museum 27901605 Canada Historical 150 Total Operations Projects COUNTY OF ELGIN Museum.xls Proposed Budget 2 20 21 22 25 27 28 29 30 45 61 2016 Based on Amount Cumulative (A)ctual or Out of)/ Net Net Protect Project Reserve Fixed Into Funding Current Year Current (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost - - - - - 17,468 (500) (500) (500) Donations M A 500 - (500) - (3,928) 5891 1,963 1,963 - 1,963 (3,928) 5,891 (200,000) 200000 - - - - (200,000) 200,000 (204,428) 205,891 1,463 1,463 - - 500 1,963 (204,428) 223,359 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\Muse` um.xlsMuseum.xlsProject Budget 09/02/2016 8:31 PM COUNTY OF ELGIN Archives Proposed Budget ACCOUNT Description 4215185 Federal Funding - Projec 4300185 Grants 4360185 Project Revenue 4370185 Other Revenue Total Revenue 5300185 Wages 5306185 Project Wages 5316185 Vacation Pay Project 5330185 Vacation Hours 5370185 Sick/Bereavement Total Salary Zero Base 5400185 Benefits 5406185 Stat/Combined 5415185 Project Benefits 5416185 Project Benefits - Vacati 5490185 Benefits - Manulife Total Benefit (11,285) (15,665) (11,285) 122,062 112,380 124,686 2015 24,366 25,536 Total 2016 % CHANGE 0 FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget (7,285) (6,862) (7,285) 0.00% - - - 0.00% (1,000) (6,040) (1,000) 0.00% (3,000) (2,763) (3,000) 0.00% (11,285) (15,665) (11,285) 122,062 112,380 124,686 25,536 24,366 25,536 0 480 - 0 9,117 - 0 218 - 147,598 146,560 150,222 22,349 22,819 22,785 2,298 2,800 2,298 0 0 - 0 516 - 6,831 6,857 7,380 31,478 32,992 32,463 5500185 Travel 5505185 Travel- Other 5510185 Development 5610185 Memberships 5620185 Publications 5630185 Office Supplies 5640185 Photocopy 5850185 Purchased Services 5860185 Supplies - Archival 5870185 Furniture & Fixtures 5880185 Equipment 5910185 Promotions 5920185 Repairs/Maintenance 5960185 Project Costs 6090185 Miscellaneous 6640185 Microfilming/Scanning/C 6660185 Website Maintenance 6700185 Acquisitions 8000185 Amortization Total Operations 1 Other NET OPERATING COST 3,000 234 3,000 0 459 - 3,000 1,379 3,000 997 644 997 997 406 997 503 31 503 300 26 300 997 930 997 7,500 9,236 7,500 0 0 - 4,500 4,295 4,500 2,002 2,382 2,002 503 782 503 1 0 1 504 295 504 5,963 10,568 5,963 0 267 - 3,250 2,621 3,250 3,518 3,518 3,518 37,535 38,074 37,535 0 0 - 0.00% 2.15% 0.00% 0.00% 0.00% 0.00% 1.78% 1.95% 0.00% 0.00% 0.00% 8.04% 3.13% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 205,326 201,961 208,935 1.76% 22/02/201610:52 AM 336 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\Archives COUNTY OF ELGIN Archives Proposed Budget 1 2 20 21 22 25 27 28 29 30 45 61 2016 Based on Amount Cumulative (A)ctual or Out of)/ Net Current Net Project Project Reserve Fixed Into Funding Year Current Contract Description (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost Operating Pr 29401601 Donations - Archives (500) (500) (500) Museum Dor A 500 - (500) - 26251601 Donations - Alma Colleg (500) (500) (500) Alma College A 500 - (500) - 29401602 Student Wages (7,285) 12825 5,540 5,540 - - 5,540 (7,285) 12,825 29401603 Digitization 15010 15,010 15,010 - - 15,010 - 15,010 Total Operations P (8,285) 27,835 19,550 19,550 - - 7,040 26,590 (8,285) 27,835 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\Arch&30krchivesProject Budget 22/02/2016 10:52 AM COUNTY OF ELGIN Library Services Proposed Budget 19/02/20164:21 PM 338 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\Library Services 2015 Total 2016 % CHANGE FORECAST/ Zero Based ACCOUNT Description BUDGET ACTUAL Budget Zero Base Budget 4200180 Province of Ontario -116,739 -116,739 -116,739 0.00% 4205180 Province of Ontario - Prc -77,425 -48,791 -63,092 -18.51% 4215180 Federal Funding - Projec 0 0 0 0.00% 4300180 Grants 0 0 0 0.00% 4360180 Project Revenue -26,169 -17,044 -16,000 -38.86% 4370180 Other Revenue -35,996 -23,387 -35,996 0.00% Total Revenue -256328.69 -205961.12 -231827.04 -9.56% 5300180 Wages 1,415,797 1,278,780 1,440,217 1.72% 5306180 Project Wages 42,270 22,438 52,350 23.85% 5310180 Vacation 0 53,504 0 0.00% 5316180 Vacation Pay 0 0 0 0.00% 5330180 Vacation Hrs 0 71,358 0 0.00% 5360180 Wages Subsidized 0 0 0 0.00% 5370180 Bereavement 0 9,461 0 0.00% Total Salary 1,458,067 1,435,540 1,492,567 2.37% 5400180 Benefits 245,957 252,202 249,851 1.58% 5406180 Project Stat/Combined 3,804 1,367 4,712 23.85% 5416180 Project Vac Benefits 0 0 0 0.00% 5450180 Lieu 53,555 53,102 55,020 2.73% 5460180 Benefits Subsidized 0 0 0 0.00% 5490180 Benefits - Manulife 71,609 74,968 82,935 15.82% Total Benefit 374,926 381,639 392,516 4.69% 5500180 Travel 8,500 7,504 8,500 0.00% 5505180 Travel - Other 4,000 3,390 4,000 0.00% 5510180 Development 16,496 6,174 16,496 0.00% 5610180 Memberships 2,004 1,638 2,004 0.00% 5630180 Office Supplies 15,000 13,156 15,000 0.00% 5640180 Photocopy 10,898 12,146 10,898 0.00% 5650180 Advertising 996 898 996 0.00% 5680180 Telephone/Fax 20,004 19,538 20,004 0.00% 5760180 Meals/Refreshments 2,280 2,573 2,280 0.00% 5870180 Furniture & Fixtures 6,996 3,681 6,996 0.00% 5880180 Equipment 0 274 0 0.00% 5890180 Lease Space 362,840 357,148 376,969 3.89% 19/02/20164:21 PM 338 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\Library Services COUNTY OF ELGIN Library Services Proposed Budget 19/02/20164:21 PM 339 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\Library Services 2015 Total 2016 % CHANGE FORECAST/ Zero Based ACCOUNT Description BUDGET ACTUAL Budget Zero Base Budget 5920180 Repairs/Maintenance 504 93 504 0.00% 5930180 Vehicle Repairs/Maint/Fi 10,000 6,232 10,000 0.00% 5960180 Project Costs 57,619 49,009 14,329 -75.13% 6090180 Miscellaneous 2,453 2,274 2,453 0.00% 6630180 Periodicals/Newspapers 16,800 14,468 17,808 6.00% 6670180 Electronic Resources 36,639 36,370 33,660 -8.13% 6680180 Programs 11,996 13,602 11,996 0.00% 7950180 Gain/Loss on Disposal o 0 0 0 0.00% 8000180 Amortization 308,407 308,407 280,046 -9.20% Total Operations 894,432 858,575 834,939 -6.65% Other 0 11,625 0 0.00% NET OPERATING COST 2,471,097 2,481,417 2,488,195 0.69% 19/02/20164:21 PM 339 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\Library Services J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\r-69ry Services Library ServicesProject Budget 22/02/2016 10:48 AM COUNTY OF ELGIN Library Services 1 2 20 21 Proposed Budget 22 25 27 28 29 30 45 61 2016 s on A ctual Amount or Out of)/ Current Net Project Cumulative Reserve Fixed Into Net Funding Year Current Contract Description (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Year Cost Operating Pro'ect 17201001 Scott Sefton Book Project - Library - (15,000) - - (1,000) - 26801505 Sierra Data Migration - 45,000 - - - 798 26801601 Donations - Library (15,000) 3,000 (12,000) (12,000) Donations L A 12,000 - (15,000) 3,000 26801602 Yl Students - Library (58,842) 58,842 - - - - (58,842) 58,842 26801603 Library Marketing 2,000 2,000 2,000 Donations L A (2,000) - - 2,000 26801604 Service Ontario (4,250) 4,250 - - - - (4,250) 4,250 26801605 Tune In Mennonite Radio 2,500 2,500 2,500 - 2,500 - 2,500 Total Operations Projects - - , Capital Projects 58101402 Aylmer Furnishings - 200,000 - - - 200,000 58101403 Accessability Reno - Belmont 20,000 20,000 65,000 - 20,000 - 48,630 58101504 Shedden inc. Accessability - 50,000 - - - 50,000 58101505 Library Capacity Fund - - - - - 14,413 58101601 Book Purchases - Library 280,541 280,541 280,541 - 280,541 - 280,541 58101602 Accessibility Renos - Belmont - - - - - - 58101603 Accessibility Renos - Straffordville 15,000 15,000 15,000 - 15,000 - 15,000 Total Capital Projects - 315,541 315,541 610,541 - - - 315,541 - 608,584 J:\Common\Finance\Budget Development\2016 Proposed Budget\Cultural Services\r-69ry Services Library ServicesProject Budget 22/02/2016 10:48 AM COUNTY OF ELGIN Information Technology.xls Proposed Budget 5400150 Benefits 55,139 53,110 56,105 1.75% 5406150 Project Benefits 2015 2,198 Total 2016 % CHANGE 5490150 Benefits - Manulife 29,340 FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 4350150 Recoveries 0 -3,657 0 0.00% 4360150 Project Revenue -32,500 -46,789 -42,870 31.91% Total Revenue 1,157 - 32,500 - 50,446 - 42,870 31.91% 5300150 Wages 305,357 255,996 311,209 1.92% 5306150 Project Wages 22,185 24,710 30,000 35.23% 5330150 Vacation Hrs 0 20,742 0 0.00% Total Salary 3,375 327,542 301,448 341,209 4.17% 5400150 Benefits 55,139 53,110 56,105 1.75% 5406150 Project Benefits 1,997 2,198 2,700 35.23% 5490150 Benefits - Manulife 29,340 25,578 30,214 2.98% 5370150 Sick/Bereavement 0 10,380 0 0.00% Total Benefit 86,475 91,266 89,019 2.94% 5500150 Travel 5,543 3,756 5,543 0.00% 5505150 Travel - Other 1,157 386 1,157 0.00% 5510150 Development 9,000 2,105 9,000 0.00% 5620150 Subscriptions 1,000 195 1,000 0.00% 5790150 Consultant 16,800 3,296 17,136 2.00% 5860150 Supplies 3,375 2,538 3,375 0.00% 5960150 Project Costs 8,318 7 8,311 -0.09% 6110150 Hardware 0 0 0 0.00% 6120150 Support/Maintenance 268,628 254,763 296,680 10.44% 7950150 Loss on Sale/Writedown 0 0 0 0.00% 8000150 Depreciation 177,499 177,267 184,064 3.70% Total Operations 491,321 444,314 526,266 7.11% Other 0 5,032 0 0.00% NET OPERATING COST 872,838 791,615 913,624 4.67% 12/02/201611:27 AM 341 J:\Common\Finance\Budget Development\2016 Proposed Budget\Information Tech nology\Information Technology.xls Col 1 Col 2 Contract Description Ooeratina Proiects 57801405 Palmer Estate Support 57801605 Consultant hours and wages 57801606 Central Elgin Support 57801607 Graham Scott Enns O Total Operations Projects (42.870) 41.018 (1.852) (41.852) 40,000 84,800 Capital Projects COUNTY OF ELGIN 57801406 Palmer Estate Equipment O 57801601 Hardware Replacement - IT O 57801602 Information Technology O 57801603 Photocopiers O 57801604 Other Licences O Proposed Budget In Magic Software Customization - Museum O Total Capital Projects Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 (O)Pen Future (C Based on Nosed Cumulative (A)ctual or Amount Net Current P ast Net Project Project Reserve Fixed (Out of)/ Into Funding Year Current (E )rror (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost O - (40,000) - (7) O 41,018 41,018 41,018 41,018 41,018 O (25,000) (25,000) (25,000) (25,000) (25,000) - O (17 870) (17 870) (17 870) (17.870) (17.870) (42.870) 41.018 (1.852) (41.852) 40,000 84,800 Capital Projects 84,800 57801406 Palmer Estate Equipment O 57801601 Hardware Replacement - IT O 57801602 MDS RAI Funding O 57801603 Photocopiers O 57801604 Other Licences O 27901604 In Magic Software Customization - Museum O Total Capital Projects Total Operating and Capital Projects Budgets (42.870) 41.018 (1.852) (41.852) 40,000 84,800 84,800 84,800 15,000 15,000 15,000 15,000 15,000 15,000 67,500 67,500 67,500 10,000 10,000 10,000 - 192,300 192,300 232,300 (42,870) 233,318 190,448 190,448 - - - (1,852) (42,870) 41,011 - 24,440 84,800 84,800 15,000 15,000 15,000 15,000 67,500 67,500 10,000 10,000 J:\Common\Finance\Budget Development\2016 Proposed Budget\Information Technology\Informa34 tioonn ?echnologyl nfo rmatio n Tech nologyProject Budget 192,300 - 216,740 190,448 (42,870) 257,751 22/02/2016 10:57 AM COUNTY OF ELGIN POA.xIs Proposed Budget Redo Cells to match new report formats column "Y" has new 2015 Total 2016 ACCOUNT Description 4300135 Grants 4340135 Fines Revenue 4345135 Parking Ticket Revenue 4370135 Other Revenue Total Revenue 5300135 Wages 5310135 Vacation Pay 5330135 Vacation Hrs 5370135 Sick Total Salary (1,429,142) 5400135 Benefits 5490135 Benefits - Manulife Total Benefit (1,535,143) FORECAST/ Zero Based BUDGET ACTUAL 1 Budget (96,000) (103,136) (96,000) (1,429,142) (1,278,752) (1,429,142) (10,000) (17,065) (10,150) (1,535,143) (1,398,954) (1,535,293) 266,793 238,126 267,694 - 701 - - 16,809 - - 3,357 - 266,793 258,994 267,694 47,947 47,590 48,115 18,706 17,652 18,535 66,654 65,243 66,650 5500135 Travel 5505135 Travel- Other 5510135 Development 5610135 Memberships 5630135 Office Supplies 5680135 Telephone/Fax 5770135 Legal & Professional 5830135 Bank Charges 5850135 Purchased Services 5870135 Furniture & Fixtures 5880135 Equipment 5960135 Project Costs 5970135 Municipal Partner Paymi 5965135 Parking Ticket MPP 5971135 Victim Fine Surcharge a 6090135 Miscellaneous 6120135 Support -ICON & Mailing 6860135 Building Occupancy 8000135 Amortization Total Operations 9,000 Other NET OPERATING COST 3,799 1,491 3,799 500 1,833 500 1,500 400 1,500 200 299 200 15,300 12,578 15,300 1,297 2,165 1,297 234,600 215,686 277,292 14,300 18,771 14,300 31,427 17,323 31,427 2,700 1,319 2,700 1,083 14,011 1,083 (0) - (0) 429,546 297,351 366,796 9,000 14,108 9,135 296,632 345,732 305,223 15,500 480 15,500 32,001 18,898 36,001 42,151 42,151 43,798 2,321 2,321 2,321 1,133,858 1,006,918 1,128,172 (0) - - % CHANGE Zero Base Budget 0.00% 0.00% 1.50% 0.00% 0.01% 0.34% 0.00% 0.00% 0.00% 0.34% 0.35% -0.92% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 18.20% 0.00% 0.00% 0.00% 0.00% 0.00% -14.61% 1.50% 2.90% 0.00% 12.50% 3.91% 0.00% -0.50% -100.00% (67,838) (67,800) (72,777) 7.28% J:\Common\Finance\Budget Development\2016 PropoAd3Budget\POA\POA.xlsPOA.xlsprop6gjR2t t 1:13 AM ACCOUNT Description 4340145 Revenue 4350145 Recoveries Total Revenue 5300145 Total Salary 5400145 Total Benefit COUNTY OF ELGIN Collections.xls Proposed Budget 5500145 Travel 5505145 Travel - Other 2015 Total 2016 % CHANGE Office Supplies FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget 372,297 376,747 379,743 2.00% 93,074 116,302 94,936 2.00% 465,371 493,049 474,679 2.00% 5500145 Travel 5505145 Travel - Other 5510145 Development 5630145 Office Supplies 5850145 Purchased Services 5970145 Municipal Partner Paym( Total Operations Other NET OPERATING COST (1,000) - (1,000) (800) - (800) (48) - (48) (163,516) (163,778) (168,170) (283,305) (312,893) (287,493) (448,669) (476,672) (457,511) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.85% 1.48% 1.97% 0.00% 16,702 16,378 17,168 2.79% 07/02/201611:15 AM 344 J:\Common\Finance\Budget Development\2016 Proposed Budget\POA\Collections.xls COUNTY OF ELGIN Ambulance Proposed Budget ACCOUNT Description 4200270 Province of Ontario 4205270 Province of Ontario - Project Rev 4360270 Project Revenue 4310270 City of St. Thomas - Ambulance 4450270 Intermunicipal Transfers Total Revenue 5300270 Wages 5330270 Vacation Hrs 5370270 Sick/ Bereavement Total Salary 0.00% 5400270 Benefits Total Benefit -1.07% 5500270 Travel 5505270 Travel - Other 5510270 Development 5610270 Memberships 5630270 Office Supplies 5680270 Telephone/Fax 5850270 Purchased Serv. - Contractors 5920270 Repairs/ Maintenance 5960270 Project Costs 5970270 Cross Border Payments 6090270 Miscellaneous 7950270 Loss on Sale/Writedown 8000270 Amortization Total Operations 1.78% 6,577 Other NET OPERATING COST 2015 1 Total 2016 1 % CHANGE 22/02/20165:21 PM 345 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Ambulance FORECAST Zero Based Zero Base BUDGET / ACTUAL Budget Budget (4,707,508) (4,730,765) (4,814,545) 2.27% (45,400) (18,916) - -100.00% - (9,348) - 0.00% (2,101,139) (2,071,165) (2,078,672) -1.07% (48,410) - (48,410) 0.00% (6,902,457) (6,830,194) (6,941,627) 0.57% 37,534 32,618 38,241 1.88% - 4,211 - 0.00% - 285 - 0.00% 37,534 37,113 38,241 6,577 6,714 6,694 1.78% 6,577 6,714 6,694 1.78% 500 - 500 -0.01% - - - 0.00% 500 - 500 -0.01% 600 - 600 0.00% - - - 0.00% - - - 0.00% 9,103,161 9,083,161 9,246,384 1.57% - - - 0.00% 68,030 50,896 - -100.00% 76,529 - 76,529 0.00% 500 364 500 -0.01% - - - 0.00% 335,790 335,790 279,717 -16.70% 9,585,610 9,470,211 9,604,730 0.20% - - - 0.00% 2,727,264 2,683,845 2,708,038 -0.70% 22/02/20165:21 PM 345 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Ambulance COUNTY OF ELGIN Laptops Ambulance 32,500 Proposed Budget 32,500 28001502 Coll Col Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 77,000 77,000 Based on Amount (A)ctual or Out of)/ Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year Contract Description (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost Operating ProH Total Operations Proje Caoital Proiect 28001501 Laptops 32,500 32,500 28001502 ERV 77,000 77,000 28001503 Ambulance - 120,000 - 120,000 28001601 Ambulance 160,000 160,000 160,000 160,000 160,000 28001603 ERV 80,000 80,000 80,000 80,000 80,000 28001602 Stretcher Replacement 30,000 30,000 30,000 30,000 30,000 Total Capital Projects - 270,000 270,000 499,500 - - - 270,000 - 499,500 4 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Repo rts\Ambulance,4mbuulance Project Budget 22/02/2016 5:21 PM COUNTY OF ELGIN Emergency Measures.xls Proposed Budget ACCOUNT Description 4370210 Other Revenue Total Revenue 5300210 Wages Total Salary 5400210 Benefits Total Benefit 5500210 Travel 5505210 Travel - Other 5510210 Development 5630210 Office Supplies 5650210 Advertising 5850210 Purchased Services 5860210 Supplies 5870210 Furniture & Fixtures 5920210 Repairs & Maintenance 6090210 Miscellaneous Total Operations 1,800 Other NET OPERATING COST 2015 FORECAST/ BUDGET ACTUAL (2,000) (585) Total 2016 Zero Based Budget (2,000) (2,000) (585) (2,000) 17,589 15,969 17,923 17,589 15,969 17,923 3,180 3,260 3,235 3,180 3,260 3,235 149 - 149 149 - 149 800 1,165 800 200 - 200 1,000 - 1,000 7,500 4,892 7,500 500 597 500 1,800 1,463 1,800 300 445 300 12,397 8,561 12,397 - 1,590 - % CHANGE Zero Base Budget 0.00% 0.00% 1.90% 1.74% 1.74% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 31,166 28,795 31,554 1.25% 07/02/201610:36 AM 347 J:\Common\Finance\Budget Development\2016 Proposed Budget\Engineering Reports\Emergency Measures.xls COUNTY OF ELGIN Economic Development.xls Proposed Budget 5400280 Benefits 62,280 56,953 68,665 10.25% 5406280 Project Benefits 2 2015 1,711 Total 2016 % CHANGE 5490280 Benefits - Manulife 23,349 FORECAST/ Zero Based Zero Base ACCOUNT Description BUDGET ACTUAL Budget Budget 4200280 Province of Ontario - - - 0.00% 4205280 Province of Ontario - Project Re) (2,785) - (2,785) 0.00% 4215280 Federal Funding - Project Rever (7,294) (4,928) (4,294) -41.13% 4300280 Grants (30,000) - (30,000) 0.00% 4350280 Recoveries - (433) - 0.00% 4360280 Project Revenue (71,400) (74,502) (57,450) -19.54% 4370280 Other Revenue - Logo Items - - - 0.00% 4380280 Membership Revenue (12,000) (15,750) (12,000) 0.00% Total Revenue (123,479) (95,613) (106,529) -13.73% 5300280 Wages 342,813 296,577 356,679 4.04% 5306280 Project Wages 18,506 19,003 18,506 0.00% 5316280 Vaction Pay - 760 - 0.00% 5330280 Vacation Hrs - 12,838 - 0.00% 5370280 Sick/Bereav - 7,724 - 0.00% Total Salary 6090280 361,319 336,901 375,185 3.84% 5400280 Benefits 62,280 56,953 68,665 10.25% 5406280 Project Benefits 2 1,666 1,711 1,666 0.00% 5490280 Benefits - Manulife 23,349 22,994 26,918 15.29% Total Benefit 87,294 81,658 97,249 11.40% 5500280 Travel 8,000 9,991 8,000 0.00% 5505280 Travel- Other 10,350 8,709 11,000 6.28% 5510280 Development 4,640 4,795 5,000 7.76% 5610280 Memberships 48,280 47,692 9,380 -80.57% 5620280 Subscriptions 250 231 250 0.00% 5630280 Office Supplies 2,650 2,082 2,650 0.00% 5650280 Advertising/Promotion 117,960 113,412 132,960 12.72% 5660280 Printing 1,000 300 1,000 0.00% 5680280 Telephone/Fax 3,000 3,386 3,000 0.00% 5720280 Postage/Courier 500 99 500 0.00% 5850280 Purchased Services 50,200 36,202 56,000 11.55% 5910280 Special Projects/Events 27,000 29,222 26,000 -3.70% 5930280 Vehicle Maint/Costs 1,800 927 1,400 -22.22% 5960280 Misc Project Costs 337,915 304,354 329,786 -2.41% 6090280 Miscellaneous 3,000 3,321 3,000 0.00% 8000280 Amortization 22,160 22,160 22,160 0.00% Total Operations 638,705 586,886 612,086 -4.17% Other - 25,338 - 0.00% NET OPERATING COST 963,839 935,169 977,991 1.47% 22/02/20168:55 AM 348 J:\Common\Finance\Budget Development\2016 Proposed Budget\Economic Dev and Tourism\Economic Development.As 1 2 Contract Description Ooeratina Proiects 26851008 COUNTY OF ELGIN 26851601 Students Tourism O 26851602 Economic Development.xls 26851603 Local Food Awareness O 26851604 Proposed Budget 26851605 Savour Elgin O 5 20 21 22 25 27 28 29 30 45 61 26851608 2016 26851509 Dutton Business Park O (0)Pen Total Operations Projects 10,000 10,000 Future 10,000 Based on Amount C losed Cumulative (A)ctual or Out of)/ Net Current Mast E Net Protect Project Reserve Fixed Into Funding Year Current rror (Revenue) Cost Budget Budget Name Amount Reserve Request Revenue Year Cost Ooeratina Proiects 26851008 Tourism Member Signs O 26851601 Students Tourism O 26851602 EBRC Satellite offices O 26851603 Local Food Awareness O 26851604 Tour Guide O 26851605 Savour Elgin O 26851606 Arts Trail O 26851607 CIP Marketing Fund O 26851608 Small Business Awareness O 26851509 Dutton Business Park O 180,000 Total Operations Projects Capital Projects 26851609 Pt Stanley Tourism Kiosk O Total Capital Projects (22,850) 9,736 (13,114) 136,590 (13,114) (22,950) 9,736 (7,079) 20,171 13,092 13,092 13,092 (7,079) 20,171 180,000 180,000 180,000 180,000 - 180,000 10,000 10,000 10,000 10,000 - 10,000 (18,000) 28,600 10,600 10,600 10,600 (18,000) 28,600 (9,000) 20,750 11,750 11,750 11,750 (9,000) 20,750 (7,500) 15,700 8,200 8,200 8,200 (7,500) 15,700 17,000 17,000 17,000 17,000 - 17,000 35,000 35,000 35,000 35,000 - 35,000 - 2,000 - - 13,000 (64,429) 336,957 272,528 424,232 - - - 272,528 (64,529) 349,957 14,000 14,000 14,000 14,000 - 14,000 - 14,000 14,000 14,000 - - - 14,000 - 14,000 9 J:\Common\Finance\Budget Development\2016 Proposed Budget\Economic Dev and Touriism\Economic Development.xlsEconomic Deve lopme nt.xls Project BudW/02/2016 8:58 AM COUNTY OF ELGIN Planning.xls Proposed Budget ACCOUNT Description 4340290 Planning & Process Fee 4350290 Recoveries 4360290 Project Revenue Total Revenue 5300290 Wages Total Salary 5400290 Benefits 5490290 Benefits - Manulife Total Benefit 5500290 Travel 5505290 Travel - Other 5510290 Development 5610290 Memberships 5630290 Office Supplies 5870290 Furniture & Fixtures 5960290 Project Costs 6090290 Miscellaneous Total Operations (25,500) Other NET OPERATING COST 08/02/201611:13 AM 350 J:\Common\Finance\Budget Development\2016 Proposed Budget\Economic Dev and Tourism\Planning.xls 2015 Total 2016 % CHANGE FORECAST/ Zero Based Zero Base BUDGET ACTUAL Budget Budget - (25,500) (25,500) 0.00% (30,223) (30,276) - -100.00% (15,000) (15,000) (9,039) -39.74% (45,223) (70,776) (34,539) -23.63% 85,552 68,355 87,177 1.90% 85,552 68,355 87,177 6,626 4,555 6,689 0.95% - - - 0.00% 6,626 4,555 6,689 0.95% 2,000 180 2,000 0.00% - 44 - 0.00% 2,000 - 2,000 0.00% 700 - 700 0.00% 2,996 114 2,996 0.00% - - - 0.00% 64,528 13,365 100,202 55.29% 31,223 30,223 1,000 -96.80% 103,447 43,925 108,898 5.27% - - - 0.00% 150,402 46,060 168,225 11.85% 08/02/201611:13 AM 350 J:\Common\Finance\Budget Development\2016 Proposed Budget\Economic Dev and Tourism\Planning.xls Col 1 Col 2 Contract Description ODeratina Pr 26401406 Source Water Protection 26401507 SWOOP Photography 26401508 Natural Heritage Study 26401601 Clean Water Initiative Total Operations Pi (9,039) 9,039 - COUNTY OF ELGIN 15,000 9,135 - 60,000 Planning.xls 40,000 40,000 40,000 40,000 40,000 (9,039) 49,039 40,000 115,000 - - Proposed Budget Col 20 Col 21 Col 22 Col 25 Col 27 Col 28 Col 29 Col 30 Col 45 Col 61 2016 Based on Amount (A)ctual or Out of)/ Net Project Cumulative Reserve Fixed Into Net Funding Current Year Current Year (Revenue) Cost Budget Project Budget Name Amount Reserve Request Revenue Cost (9,039) 9,039 - (9,039) 31,067 15,000 9,135 - 60,000 - 20,000 40,000 40,000 40,000 40,000 40,000 (9,039) 49,039 40,000 115,000 - - - 40,000 (9,039) 100,202 J:\Common\Finance\Budget Development\2016 Proposed Budget\Economic Dev and Tourism�Ranning.xlsPlanning.xlsProject Budget 09/02/2016 8:49 PM COUNTY OF ELGIN Closed Projects and Use of Surplus As of December 31, 2015 Attachment VIII Closed Projects I Carry -Forward Projects J:\Common\Finance\Budget Development\2015 Proposed Budget\Financial Services\ClosedProjectsClosed Report 352 26/02/201612:22 PM Carry Surplus on Forward Open/ Actual Capital Remaining Closed Carryforward Budget Project # Description Close Cum Budget Spend Budget Closed Costs Projects costs (WIP) Reserve Corporate 28001204 Ambulance Base - Landscaping Dutton Close 74,000 26,599 47,401 26,599 47,401 Total Corporate 74,000 26,599 47,401 26,599 47,401 Information Technology 57801501 Hardware Replacement - IT Close 122,300 108,845 13,455 108,845 13,455 57801502 MDS RAI Funding Close 15,000 - 15,000 - 15,000 57801503 Photocopiers Close 15,000 14,084 916 14,084 916 57801504 Other Licences Close 15,000 14,177 823 14,177 823 - - 57801406 Palmer Estate Equipment Open 40,000 15,560 24,440 - - 15,560 24,440 Total Information Technology 207,300 152,666 54,634 137,106 30,194 15,560 24,440 Engineering Services 60901501 Duff Line Slope Stabilization (Middlemiss Culvert) Close 250,000 146,327 103,673 146,327 103,673 - - 60901502 Calton Line Slope Stabilization Projects (x3) Close 400,000 359,915 40,085 359,915 40,085 60901503 Sunset Bicycle Lanes Close 50,000 39,410 10,590 39,410 10,590 60901507 New Engineering Vehicle Close 45,000 26,859 18,141 26,859 18,141 60901517 Bridge Street and Colbourne Traffic Signal Replacemer Close 26,179 26,178 1 26,178 1 62001305 Centennial Drive Rehabilitation Close 1,250,069 1,250,069 0 1,250,069 0 62001401 Road 44 Rehabilitation (Hwy 3 to Rd 19) Close 1,402,972 1,400,859 2,113 1,400,859 2,113 62001501 Road 45 Rehabilitation - Players Hill Drainage Close 650,000 503,077 146,923 503,077 146,923 62001502 Road 45 Rehabilitation (Rd 28 to Rd 36) Close 1,125,000 984,456 140,544 984,456 140,544 62001503 Road 20 Rehabilitaiton (Fingal to Shedden) Close 675,000 648,124 26,876 648,124 26,876 62001504 Road 43 Rehabilitation (Vienna Line to John Wise -mini Close 500,000 434,704 65,296 434,704 65,296 62001505 Road 5 FDR/DST (Carrot Line to Thames River) Close 335,000 329,256 5,744 329,256 5,744 62101501 Land Purchase Close 10,000 1,197 8,803 1,197 8,803 62201501 Road 73 Resurfacing (Aylmer to Port Bruce) + Bike Lar Close 1,500,000 1,531,728 (31,728) 1,531,728 (31,728) 62201503 Road 37 Resurfacing (74 to east Belmont limits) Close 90,000 65,883 24,117 65,883 24,117 62201504 Road 19 Resurfacing (Vienna to Straffordville) Close 480,000 570,952 (90,952) 570,952 (90,952) 62501501 Road 22 Microsurfacing (Road 27 to 24) Close 115,000 104,348 10,652 104,348 10,652 62501502 Road 36 Microsurfacing (Rd 24 to Sparta) Close 105,000 88,102 16,898 88,102 16,898 62501503 Road 52 Microsurfacing (73 to Springfield) Close 110,000 118,600 (8,600) 118,600 (8,600) 62501504 Road 103 Micro Surfacing (Lake to Road 3) Close 70,000 61,002 8,998 61,002 8,998 62501505 Road 18 SST (Rd 14 to RR tracks) - no shoulder gravel Close 85,000 66,338 18,662 66,338 18,662 62501506 Road 27 FiberMAT (Meeks Br. To T/L) Close 80,000 69,198 10,802 69,198 10,802 62601401 Road Sign Replacements - West Elgin, Dunwich, South Close 332,522 275,749 56,773 275,749 56,773 62901401 Middlemiss Bridge Rehab (1/2 Middlesex County) Close 112,272 12,272 100,000 12,272 100,000 62901503 Culvert Slip Linings Close 300,000 238,747 61,253 238,747 61,253 62901504 Beecroft Culvert Close 195,082 60,631 134,450 60,631 134,450 62901505 Willeys Bridge - 50000 Close 50,000 136,973 (86,973) 136,973 (86,973) - - 60901409 Old Mill Line Extension/Vienna Bridge Open 540,000 117,473 422,527 - 117,473 422,527 60901504 Intersection Control Beacon - 52 and 31 Open 40,000 8,700 31,300 8,700 31,300 60901505 Sunset Road and John Wise Line Traffic Signal Replac Open 175,000 48,318 126,682 48,318 126,682 J:\Common\Finance\Budget Development\2015 Proposed Budget\Financial Services\ClosedProjectsClosed Report 352 26/02/201612:22 PM COUNTY OF ELGIN Closed Projects and Use of Surplus As of December 31, 2015 Attachment VIII Open/ Carry -Forward Projects Project # Description Close Cum Budget 60901506 Miller Road Engineering Open 50,000 62001407 Dexter Line Relocation Open 5,200,000 62001508 Centennial Ave Rehabilitation Open 359,931 62201502 Road 23 Resurfacing (Sunset to Joseph) + Bike Lanes Open 310,000 62901402 Bradley Creek Culvert Replacement - Engineering plus Open 675,000 62901501 Brooks Bridge Engineering Open 50,000 (11,820) Total Engineering Services 17,744,028 Library Services 763,792 4,436,208 58101406 Trillium Grant Close 12,000 58101501 Book Purchases - Library Close 298,908 58101503 Accessibility Readers Close 15,500 58101402 Aylmer Furnishings Open 200,000 58101403 Accessability Reno - Belmont Open 45,000 58101504 Shedden inc. Accessability Open 50,000 58101505 Library Capacity Fund Open 30,382 10,634,081 7,109,946 Total Library Services 651,790 Administrative Building 6,316,808 11,316 26601203 Sanitary Sewer Close 100,000 26601304 Building Automation System Upgrades - Admin Close 30,000 26601307 Miscellaneous capital projects Close 63,224 26601513 IT ADMIN Server Room Enhancements $60k Close 60,000 26601303 Washroom Renovations Open 80,000 26601406 Museum Storage Open 150,000 26601407 Building Improve/Space Needs (Museum, POA, ED & F Open 100,000 26601510 Roof repairs Open 15,000 26601512 Exterior Building Capital Repairs Open 495,000 26601514 Miscellaneous capital projects Open 377,552 - 15,969 Total Administrative Building 1,470,776 Agriculture 314,739 11,669 29601402 Vehicle KCCA Open 30,000 96,652 3,348 Total Agriculture 30,000 Ambulance 20,888 9,112 28001501 Laptops Open 32,500 28001502 ERV Open 77,000 28001503 Ambulance Open 120,000 23,156 - Total Ambulance 229,500 Elgin Manor - Dietary - - 41011550 Ice Maker - EM Close 6,000 41011551 Steamer - EM Close 25,000 31,783 68,217 Total Elgin Manor - Dietary 31,000 Terrace Lodge - Dietary 68,217 - 41021102 Replace Kitchen Flooring Close 20,000 Attachment VIII J:\Common\Finance\Budget Development\2015 Proposed Budget\Financial Services\ClosedProjectsClosedReport 353 26/02/201612:22 PM Closed Projects Carry -Forward Projects Carry Surplus on Forward Actual Capital Remaining Closed Carryforward Budget Spend Budget Closed Costs Projects costs (WIP) Reserve 61,820 (11,820) 61,820 (11,820) 763,792 4,436,208 763,792 4,436,208 - 359,931 - 359,931 - 310,000 - 310,000 66,045 608,955 66,045 608,955 16,976 33,024 - - 16,976 33,024 10,634,081 7,109,946 9,550,958 793,139 1,083,123 6,316,808 11,316 684 11,316 684 - - 294,018 4,890 294,018 4,890 9,405 6,095 9,405 6,095 - - 200,000 - - - 200,000 16,370 28,630 16,370 28,630 - 50,000 - 50,000 15,969 14,413 - - 15,969 14,413 347,077 304,713 314,739 11,669 32,338 293,044 96,652 3,348 96,652 3,348 - - 9,112 20,888 9,112 20,888 58,547 4,677 58,547 4,677 36,844 23,156 36,844 23,156 - - 8,227 71,773 - - 8,227 71,773 824 149,176 824 149,176 31,783 68,217 31,783 68,217 - 15,000 - 15,000 495,000 495,000 - 377,552 - - - 377,552 241,990 1,228,786 201,155 52,069 40,835 1,176,717 - 30,000 - - - 30,000 30,000 30,000 32,500 32,500 77,000 77,000 120,000 120,000 229,500 - 229,500 6,000 6,000 - 25,000 25,000 - 31,000 - 31,000 1,221 18,779 1,221 18,779 J:\Common\Finance\Budget Development\2015 Proposed Budget\Financial Services\ClosedProjectsClosedReport 353 26/02/201612:22 PM COUNTY OF ELGIN Closed Projects and Use of Surplus As of December 31, 2015 Attachment VIII 1 7,495 Open/ Carry -Forward Projects Project # Description Close Cum Budget 41021505 New Refrigerator Close 4,000 Surplus on Forward Total Terrace Lodge - Dietary 24,000 Bobier Villa - Dietary Carryforward Budget Spend 41031550 Kitchen Equipment Open 26,086 148 3,852 148 Total Bobier Villa - Dietary 26,086 Elgin Manor - Nursing & Personal Care 5 073 18 927 42011450 Tub Replacements Close 31,899 42011550 Lifts Close 57,000 - Total Elgin Manor - Nursing & Personal Care 88,899 Terrace Lodge - Nursing & Personal Care 13,415 (274) 42021450 Tub Replacements Close 70,000 42021550 Lifts Close 50,000 42021551 Equipment (ADP Stroke) Close 13,141 - Total Terrace Lodge - Nursing & Personal Care 133,141 Bobier Villa - Nursing & Personal Care 45,000 42031550 Lifts - EM Open 45,000 9,000 Total Bobier Villa - Nursing & Personal Care 45,000 Elgin Manor - Housekeeping 9,000 43011550 Floor Machine - EM Close 9,000 Total Elgin Manor - Housekeeping 9,000 Elgin Manor - Laundry 5,000 - 44011301 New Washer Open 5,000 5,000 33,191 Total Elgin Manor - Laundry 5,000 Elgin Manor - Building & Property - 45011452 TSSA - EM Close 30,000 45011551 Building Automation - EM Close 10,000 45011552 Pumps & Equipment (STP) Close 10,000 45011553 Misc - EM Close 10,000 45011555 Security/Resident Safety - EM Close 10,000 45011556 Courtyard Automatic Door Openers - EM Close 5,000 45011559 Boiler Replacement Close 25,234 45011550 Landscaping - EM Open 15,000 45011554 HVAC - EM Open 20,000 45011557 Washroom Upgrades - EM Open 10,000 45011558 IT EM Server Room Enhancements $200k Open 200,000 20,000 Total Elgin Manor - Building & Property 345,234 Terrace Lodge - Building & Property 20,000 366 45021452 Washroom Upgrades Close 240,000 45021457 LTC Act Land Improvements - TL Close 15,000 45021458 TSSA - TL Close 60,000 45021550 Smoke Doors - TL Close 51,000 45021551 Building Automation - TL Close 15,000 Attachment VIII 1 18,591 1 7,495 Closed Projects Carry -Forward Projects 18,591 7,495 18,591 7,495 - Carry 18,591 7,495 Surplus on Forward Actual Capital Remaining Closed Carryforward Budget Spend Budget Closed Costs Projects costs (WIP) Reserve 3,852 148 3,852 148 37,979 5 073 18 927 5 073 18 927 1 18,591 1 7,495 1 1 18,591 7,495 18,591 7,495 - - 18,591 7,495 28,834 3,065 28,834 3,065 - - 22,086 34,914 22,086 34,914 50,920 37,979 50,920 37,979 70,157 (157) 70,157 (157) - 50,000 - 50,000 13,415 (274) 13,415 (274) 83,572 49,569 83,572 49,569 - - 45,000 - - 45,000 45,000 - 45,000 9,000 9,000 - 9,000 9,000 - 5,000 - 5,000 - 5,000 - 5,000 33,191 (3,191) 33,191 (3,191) - 6,233 3,768 6,233 3,768 985 9,015 985 9,015 11,204 (1,204) 11,204 (1,204) 9,228 772 9,228 772 3,031 1,969 3,031 1,969 20,215 5,019 20,215 5,019 - - 6,614 8,386 - - 6,614 8,386 - 20,000 - 20,000 366 9,634 366 9,634 27,118 172,882 - - 27,118 172,882 118,185 227,049 84,087 16,147 34,098 210,902 186,618 53,382 186,618 53,382 - - 12,618 2,382 12,618 2,382 56,004 3,996 56,004 3,996 - 51,000 - 51,000 5,936 9,064 5,936 9,064 J:\Common\Finance\Budget Development\2015 Proposed Budget\Financial Services\ClosedProjectsClosedReport 354 26/02/201612:22 PM COUNTY OF ELGIN Closed Projects and Use of Surplus As of December 31, 2015 Total Bobier Villa - Building & Property Attachment VIII Closed Projects I Carry -Forward Projects 29,444 Open/ Project # Description Close 45021208 New Building Open 45021451 Capital Maintenance in -lieu of Reno Open 45031654 Total Terrace Lodge - Building & Property Bobier Villa - Building & Property Carryforward 45031455 Misc Close 45031460 TSSA - BV Close 45031550 Parking Lot Repair - BV Close 45031552 Security/Resident Safety - EM Close 45031356 Generator Replacement - BV Open 45031457 Roof Repairs Open 45031551 Building Automation - BV Open 45031553 Over Bed Lights - BV Open 45031554 Floor Replacement - Resident Rooms Open Total Bobier Villa - Building & Property Attachment VIII Closed Projects I Carry -Forward Projects 30,000 29,444 556 29,444 556 Carry 45011557 10,000 13,121 Surplus on 13,121 Forward 45031654 Actual Capital Remaining Closed Carryforward Budget Cum Budget Spend Budget Closed Costs Projects costs (WIP) Reserve 7,500,000 180,043 7,319,957 - 180,043 7,319,957 1,000,000 18,553 981,447 - - 18,553 981,447 8,881,000 459,771 8,421,229 261,176 119,824 198,596 8,301,404 30,000 29,444 556 29,444 556 250,000 45011557 10,000 13,121 (3,121) 13,121 (3,121) 45031654 Ceiling Insulation out of surplus 10,000 10,176 (176) 10,176 (176) Lifts - E/M 34,914 5,000 6,775 (1,775) 6,775 (1,775) - - 400,000 290,340 109,660 - 14,000 290,340 109,660 10,000 - 10,000 30,000 57801601 - 10,000 30,000 16,830 13,170 16,830 13,170 25,000 6,935 18,065 6,935 18,065 22,944 13,661 9,283 - 13,661 9,283 542,944 387,281 155,663 59,516 (4,516) 327,765 160,179 Total Elgin County 30,538,698 12,525,806 18,012,891 10,774,899 1,212,403 1,750,907 16,800,488 Total Surplus Utilization Request 1,212,403 J:\Common\Finance\Budget Development\2015 Proposed Budget\Financial Services\ClosedProjectsClosed Report 26/02/201612:22 PM 355 Proposed Allocation to 2016 Capital Budget 45011655 Nurse Call out of surplus 250,000 45011557 Washroom Upgrades - EM 45,000 45021650 Generator Exhaust Insulation 7,000 45031654 Ceiling Insulation out of surplus 60,000 42021650 Lifts - T/L 50,000 42011650 Lifts - E/M 34,914 42031550 Lifts - BN 45,000 28001602 Stretcher Replacement 30,000 28001604 Ambulance Building R&M (over 10 years) 205,000 26851609 Tourism Facilities 14,000 27901604 In Magic Software Customization - Museum 10,000 45011651 Humidifier EM 30,000 57801601 Hardware Replacement - IT - USD Impact (over 10 years) 100,000 Future Capital Needs 331,489 Total Surplus Utilization Request 1,212,403 J:\Common\Finance\Budget Development\2015 Proposed Budget\Financial Services\ClosedProjectsClosed Report 26/02/201612:22 PM 355 COUNTY OF ELGIN By -Law No. 16-06 "BEING A BY-LAW TO APPOINT A DEPUTY CLERK (ALTERNATE) AND DEPUTY TREASURER (ALTERNATE) FOR THE COUNTY OF ELGIN AND TO AMEND BY-LAWS 09-09 AND 09-10" WHEREAS pursuant to Section 228 (2) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, a municipality may appoint a Deputy Clerk or Deputy Clerks who has/have all the powers and duties of the Clerk under this and any other Act; and, WHEREAS pursuant to Section 286 (2) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, a municipality may appoint a Deputy Treasurer or Deputy Treasurers who has/have all the powers and duties of the Treasurer under this and any other Act; and, WHEREAS Council did pass By -Law 09-09 appointing Jim Stephen Bundschuh as Deputy Clerk, and By -Law 09-10 appointing Mark G. McDonald as Deputy Treasurer; and, WHEREAS further appointments are required regarding alternate Deputy Clerks and Deputy Treasurers. NOW THEREFORE the Municipal Council of the Corporation of the County of Elgin enacts as follows: 1. THAT Stephen H. Gibson, County Solicitor; be and is hereby further appointed as Deputy Clerk (alternate) of the Corporation of the County of Elgin. 2. THAT Jennifer L. Ford be and is hereby further appointed as Deputy Treasurer (alternate) of the Corporation of the County of Elgin. 3. THAT this By -Law becomes effective on March 8, 2016. 4. THAT By -Law Nos. 09-09 and 09-10 be and the same are hereby amended. READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 8T" DAY OF MARCH 2016. Mark G. McDonald, Bernie Wiehle, Chief Administrative Officer. Warden. 356 NZEMOLM WTV-162UNMU, 911r� I'll, WHEREAS Section 289 of the Municipal Act, 2001, S.O. 2001, c.25, provides that the, COL=0 of each upper -tier municipality shall in each year prepare and adopt estimates of all sums required during the year for the purposes of the upper -tier municipality; and WHEREAS Section 308(5) of the Municipal Act, 2001, S.C. 2001, c.25, provides that the Council of an upper -tier municipality shall in each year establish the tax ratios for that year for the upper -tier municipality and its lower -tier municipalities„ and WHEREAS Section 308(7) of the Municipal Act, 2001, S.C. 2001, c.25, provides that the Council of each upper -tier municipality establish for each property class,, a single tax ratio for the upper -tier municipality and its lower -tier municipalities; and, WHEREAS Section 308(15-18) of the Municipal Act, 2001, &0. 2001, c.25, provides that the Council of each upper -tier municipality may opt to have certain optional property classes apply within the County. NOW THEREFORE the Municipal Council of the Corporation of the County of Elgin enacts as follows: 1. THAT the 2016 tax ratios for the County of Elgin set out on Schedlu!le "A", attached hereto and forming part of this by-law, be, approved and adopted by Council. 2. THAT the 2016 budget of the County of Elgin set out on Schedule "B", attached hereto and forming part of this by-law, which incorporates estimates for revenue and for expenditures be approved and adopted by Council. 1 THAT the 2016 tax rates for the assessment in each property class set out in Schedule "'C", attached hereto and forming part of this by-law, be approved and adopted by Council. 4. THAT the large, industrial class be chosen as an optional property class,. READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 8TH DAY OF MARCH 2016. Mark G. McDonald, Bernie Wiehle, Chief Administrative Officer. Warden., 357 Attachment II COUNTY OF ELGIN By -Lawn 16-07 SCHEDULE A Ratio$ PROPERTY CLASS 2016 2015 RESIDENTIAL/FARM 1.0000 1.0000 MULTI -RESIDENTIAL. 2.3458 2.3458 FARMLAND AWAITING DEVELOPMENT - RESIDENTIAL 0.5000 0.5000 COMMERCIAL OCCUPIED 1.6376 1.6376 COMMERCIAL VACANT LAND 1.1463 1.1463 INDUSTRIAL OCCUPIED 2.2251 2.2251 INDUSTRIAL VACANT LAND 1.4463 1.4463 LARGE INDUSTRIAL OCCUPIED 2.8318 2.8318 LARGE INDUSTRIAL VACANT 1.8407 1.8407 PIPELINES 1.1446 1.1446 FARM 0.2500 0.2500 MANAGED FORESTS 0.2500 0.2500 358 Attachment 11 Schedule B: Column I Column 2 Column 3 Column 4 Column 6 Column �6 Coumn 7 Column 8 Column a current 2016 Operathrig Budget Prior operating Current Operating Budget Operating Budget Revenue Expense Net Budget FORECASTI By -Law 16.07 Revenue Expense Not 13uiJget 10v4of Under Percent (RewnueVExpense ACTUAL (Rewn.a)t Prior Year Impact on Expense Levy CORPORATE ACT[VMES 1) Taxes (31,0107,783) 795,777 (30,212,006) (30,657,939) 31,131,716 470,792 (30,660,924) 448,918 A 2) Interest Charges & income 420,074 1520,074) (100,000) (66,001) 100,000 (100,00,01) 0 00115, 3) Social Services - St. Thomas 2,692o400 2,592,400 2,767,320, 2,770,845 2,,770,845 (178,445} 16% 4) Hea4h Unit (398,282) 1,344,685 946,303 930,223 962,041 962,041 (15,738) 0.1% 5) Grants 323,556 323.3x6 MlsM - 321.511 a21,611 1,745 00%, 6) Rental Income (239,772) 162,502 (77,270) I103,5600 244,3113 137,542 {106,84'1) 29,571 .0.1% 7) Property Assessment (a3,b50) 809,859 726,009 726,009 726,008 725,008 0 0.0%, 8) OntariD Municipal Partnership Fund 437,854"7 (1,166,444) (1,204,300) 11,204,300) 1,020,70a - (1,023,700) (lao'Goo) 0.6% 9) Project Costs (1,044,00;2) 923,379 1120,703) (839,592) - 992,236 992,235 (1,112,939) 3.8% 10) Corporate ±:]12 ��IW)�101 11 �1�6(111 I )�(.l I 1� I ln1 32,409,70) 6,3s I'm (25,118,T249 (I.097,487) 34% iii-RE--i-t-, 11)4" ardein and Councl ('3,036) 373,542 370,506 519,046 3,036 378,557 375,521 (5,015) 0.0% 12Adminisirafive Services 434,1'8'4) 457,582 423,29$ 406,364 95,201 672,674 577,473 (154,076) 0.5% 13) Financial Services -574,224 574,224 574,523 600,72:2 600,722 (26,,499) 0.1% 14) 1 -Human Resources (35,000) 570,944 493,416 35,000 623,671 688,871 (17,9271 0.1% 15) Adrnini8lrafyt_!2alldtn. (382,257) $64401 402,148 40%574 371.796 094,na6 518.250 05.110 0.1% 16) Corporate Expenditures (I,OQQ) 6401684 639,564 590,654 1,000 668,610 66.7,610, 172,074 -MI/I 17) Eng'r & Land Div, (4,105,954) 13,117,659 9,011,705 9,762,441 4,94E,996 12,024,962 7,905,966 1,105,740 .3.7% 1B) He mes (17,666,4221 22,529,428 4,963eM 4,755,342 17,888,359 22,928,6&'3 5,040,524 (77,317) 0.3% 19) Museurn &Archives (50,713} 462,080 441;367 375,938 230,713 666,662 455,949 (24,582) 0.1% 20) Libra. iy Services l256,$291 2,727,426 2.,471:097 2.461.417 231,827 2,720,,022 2,483,195 (17,008) n.1% 21) Information Techilotegy (32,500) 905,338 872,838 791,615 42,870 956,494 9131824 (40,786) 01.1% 22) Provincial Offences (1,535,143) 1,457,305 (67,8313) 167,800) 1,636,208 1 462„1111 (72,,777) 4,939 0.01% 23) Collections (465,,3,71) 448,669 (16,702) (16,378)� 474,560 457,511 (17,168) 465 01.0% 24) ArnbU & Emergency Mass. 4e,904,457) 9,562,887 2,758.450 2,712,64D e943,627 9,655219 2,739,592 18,936 -0.1% 25) Econ,0ev'l, Tourism & Plan. (169,702) 1,282,943 1,114,241 981,229 141,068 1,237,254 1,146,216 (31,975) 0,1% 26) Departmental (31,641,067) 65,814,167 211,779,044 24,579,425 32,913,465 66,821,842 23908,,377 070,667 -3.0% 1 27) Elgin county (64,032,617) 61,875,283 (2,347,167) (3,532,675) 1 65,413,264 63,2012,917 (2,210,347) 0136,820) Levy Increase 1',,276,826 (1,276,826) 4.3% Net income 66,690,090 e3,202,917 (3,487,173) 1,140,006 Memo: Levy 29A94,048 311,770,874 MOV2.016 11:57 AM 359 Attacl mmit VL COUNTY OF ELGIN By -Law 16-07 SCHEDULE C M Prior Current PROPERTY CLASS 2a�:15 2016 % Change TAX. RATES TAX RATES TAX RATES RESIDENTIAL 0.599010% 0,599720% 0.12% MULTI -RESIDENTIAL 1,405160% 1.406820%a 0.12% FARMLAND AWAITING DEVELOPMENT - RESODENTIAL 0.299510%a 0.299860% 0.12% COMMERCIAL OCCUPIED 0.980940% 0.982100✓0 0.12% COMMERCIAL VACANT LAND 0.686650% 0,687460%n 0.12% INDUSTRIAL OCCUPIED 1.332860% 11.33444010 0.12% INDUSTRIAL. VACANT LAND 0.866350% 0.867380%ur 0.12% LARGE INDUSTRIAL OCCUPIED 1.696280% 1.698290% 0.1i2% LARGE INDUSTRIAL VACANT 1.102600% 1.103900% 0.12% PIPELINES 0.685630%n 0.686440% 0,12% FARM 0.149750% 0.149930% 0,12% MANAGED FORESTS 0.149750% 0.149930% 0.12%n Definition: "'Tax rate" means the tax rate to be levied agaanst property expressed as a percentage„ to six decimal places, of the assessment of the property.. M CLOSED MEETING AGENDA March 8, 2016 Staff Reports: 1) Director of Engineering Services — Municipal Act, Section 239.2 (a) the security of the property of the municipality or local board — ARC Financial Planning Group Ltd. — Lease Extension 2) Director of Engineering Services — Municipal Act, Section 239.2 (a) the security of the property of the municipality or local board — 1342961 Ontario Inc. (Hennessy & Hogan LLP) — Lease Extension 3) Director of Engineering Services — Municipal Act, Section 239.2 (a) the security of the property of the municipality or local board — Mervin Riddell — Lease Extension 4) Director of Engineering Services — Municipal Act, Section 239.2 (c) a proposed or pending acquisition or disposition of land by the municipality or local board — Edison Drive Bridge Replacement EA — Creek Road Temporary Access Lane 361