AGENDA AUDIT COMMITTEE WEDNESDAY, AUGUST 12, 2015 … Documents/treasury...AGENDA AUDIT COMMITTEE WEDNESDAY, AUGUST 12, 2015 2:00 P.M. COUNCIL CHAMBERS 1. Call to Order 2. Declarations

AGENDA AUDIT COMMITTEE

WEDNESDAY, AUGUST 12, 2015 2:00 P.M.

COUNCIL CHAMBERS

1. Call to Order 2. Declarations of Pecuniary Interest 3. Approval of Minutes of Previous meeting (motion) 4. 2nd Quarter 2015 Financial Statements (motion) 5. Committee Structure Changes 6. Other Business 7. Next Meeting – November 16, 2015 8. Adjournment

________________________________________________________________________ Audit Committee Report AU-2015-4 - 1 - June 4, 2015

Report of the Audit Committee Meeting held Thursday, June 4, 2015 at 2:00 p.m. in the Municipal Office Council Chambers. Present: Councillor G. Canning, Councillor J. Main, Member J. Kurvink, Member J. Rumney Also Present: M. Villeneuve, Director of Finance/Treasurer, T. Leonard, Executive Assistant, Treasury 1. Call to Order

The meeting was called to order at 2:01 p.m.

2. Declarations of Pecuniary Interest

No declarations were made at this time.

3. Approval of Minutes of Previous Meeting

The minutes were adopted as printed and circulated. Moved by J. Rumney Seconded by G. Canning

THAT the minutes from the April 13, 2015 Audit Committee meeting be accepted as printed and circulated.

CARRIED.

4. Surplus/Deficit Allocation Policy M. Villeneuve described the way annual surplus/deficits are currently treated, which is by way of an annual recommendation to Council. Most municipalities across Ontario use the same method. Council requested that the Audit Committee review the surplus/deficit policy. M. Villeneuve answered questions from committee members. It was noted that a legal opinion was obtained to interpret the Municipal Act requirements, which deemed that the current method of surplus/deficit allocation was not in violation of the Municipal Act. In response to a question about the Town’s auditor’s opinion, M. Villeneuve indicated that he and O. Poloni, KPMG, have had discussions and that Mr. Poloni has reviewed the report and recommendations presented to Council and has commented that his preference is that surplus/deficits be dealt with automatically according to an established policy, not necessarily brought to Council annually and not allocated to the following budget. M. Villeneuve believes the surplus/deficit should be examined annually, due to the volatility of certain areas and

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the varying needs from time to time. The Auditors support the current method of how the Town has been dealing the surplus/deficits. Audience member G. Dixon explained to the Committee that the surplus/deficit should be included in the following year’s budget. Member G. Canning spoke to his desire to see the surplus/deficit allocation issue fall under the umbrella of budget, as he believes that would increase transparency as there is greater scrutiny by the general public during the budget process. M. Villeneuve noted that the 2014 deficit cannot be incorporated into the 2015 budget as it has already been passed. Budgets are usually adopted or substantially complete before the surplus/deficit is known. It was then

Moved by G, Canning Seconded by J. Rumney

THAT the Audit Committee recommends that the Town continue the practice of making recommendations to Council on an annual basis, incorporated into the annual budget where possible, for their approval of the allocations of surplus and deficits.

CARRIED.

5. 1st Quarter 2015 Financial Statements M. Villeneuve discussed 1st quarter financial statement, to date tracking unfavourably by $43,000. It was then Moved by G. Canning Seconded by J. Main

THAT the Audit Committee recommend that the 1st quarter 2015 Financial Statements as presented be forwarded to Council for information.

CARRIED.


6. Closed session Moved by J. Main Seconded by G. Canning

THAT the Audit Committee move into closed session;

And further that this portion of the meeting be closed to the public pursuant to section 239 of the Municipal Act, 2001, as indicated;

Subsection 2 (b) Personal matters about an identifiable individual, including municipal or local board employees;

CARRIED. M. Villeneuve provided information relating to personnel matters and answered questions from the committee.

7. Motion to Rise to Open Session

Moved by J. Main Seconded by G. Canning

THAT the Audit Committee in closed session now rise and report to open session.

CARRIED.

8. Open Session There were no motions brought forward from the closed session as there was discussion only.

9. Other Business There was no other business.

10. Next Meeting

The next quarterly meeting of the Audit Committee is scheduled for Wednesday, August 12, 2015.


11. Adjournment There being no further business, Chair J. Kurvink adjourned the meeting at 2:56 p.m.

__________________________ Tracy Leonard Executive Assistant, Treasury

Audit Committee 1 2nd Quarter 2015 August 12, 2015 Report TR-2015-20

STAFF REPORT

DEPARTMENT: Treasury CHAIR: Member J. Kurvink DATE: August 4, 2015 Report No.: TR-2015-20: 2015 2nd Quarter Financial Statements RECOMMENDATION: Provided for information. BACKGROUND: Please find attached the 2015 2nd Quarter Financial Report for your information. ANALYSIS: Taxation Taxation is slightly favourable to date mostly due to lower tax-write offs to date than anticipated $33K offset by lower interest and penalties revenue $13K as a result of a significant reduction in outstanding taxes in arrears as well higher rebates to commercial and industrial properties in the year $15K and no legal or consulting expenditures to date $6K. General Revenues

The slightly unfavourable variance is largely due to lower than anticipated POA revenues to date $9K, lower than anticipated dividend from MPUC $6K offset by higher institution levy $9K mostly due to greater number of students at Georgian College. Administration Administration is slightly unfavourable largely due to legal fees being higher than anticipated to date from mostly from land and personnel matters $11K, the prepaying of postage and shipping costs $8K not recorded as a prepaid expenditure, timing of administrative recovery $10K, unanticipated replacement of rooftop unit for municipal building $8K, offset by higher interest income $30K due to timing of construction projects having not yet been underway.


By-Law The unfavourable variance is largely due to an insurance claim up to the deductible amount of $25K for an ongoing legal matter offset by small favourable variances in other line items. Planning The favourable variance is largely due to the time lag between when an employee left the organization and the hiring of their replacement at a lower starting salary. Fire The Fire department’s favourable variance is largely due to significantly less overtime used, timing of hiring of new fire chief and lower use of volunteers to date. Police The Police department’s favourable variance is largely due to significant costs relating to the disbandment of the Dispatch service expected in June that has yet to occur due to timing of Ontario Civilian Police Commission hearings that are now anticipated to occur in the fall. Additionally, two civilian members that have left their employment have not been replaced, revenues are slightly higher than anticipated in record checks and a new grant to help offset use of vehicles for court proceedings. These favourable variances are partially offset by two insurance claims totaling $50K. Parks and Recreation Overall, Parks and Recreation has an unfavourable variance of $45K. This largely relates to less seasonal dockage $8K due to fewer boaters this year and Tour Boat fees $9K which are being billed in the third quarter, an insurance claim of $25K in Parks, significant repairs and maintenance needed at the NSSRC and to equipment where full year’s budgets have been exhausted $42K, vacation and sick leave compensation paid upfront for retired employee where budget has been spread for the entire year and special event revenues that have yet to be recouped. These are offset by an unbudgeted donation of $23,500 from Tiny for the operations of the NSSRC. Public Works Overall, the Public Works section is currently unfavourable $11K. The unfavourable variance is largely due to higher than anticipated winter maintenance activities $108K, $29K traffic control and safety device repairs, higher insurance claims $25K, significant repairs to the transit bus $27K, higher than anticipated use of the accessible transit $8K, offset by timing of capital grant yet to be expended $115K on road construction to commence in 3rd quarter, lower than anticipated maintenance of storm sewers and culverts $33K, streetlight hydro $12K and various other smaller items $26K.


Water and Wastewater Overall the Water and Wastewater departments are currently unfavourable by $68K. This is largely due to a significant construction project that has begun and is expected to be completed in the 3rd quarter that has yet to be offset by approx. 80% in future cost recoveries by way of a fees by-law. Additional revenue of approx. $200K has yet to be recorded as it has not yet been authorized. Other unfavourable variances relate to timing of meter replacements $20K, higher watermain and water service repairs $52K. These are mostly offset by $170K in additional revenue mostly from increased commercial wastewater volume and $40K in source water protection revenues yet to be expended. Building The favourable variance is largely due to building permit activity tracking favourably $30K as well as additional revenues from providing building services to Penetanguishene $8K as compared to the previous year. Parking The unfavourable variance largely relates to lower than anticipated contract parking largely a result of a significant customer in the downtown being lost and yet to be replaced and slightly lower street parking and fines than anticipated largely due to a reduction in enforcement.

Midland Bay Landing The favourable variance largely relates to monthly collection of income from the developer 3 months ahead of anticipated as well as no significant new expenditures incurred and internally financed resulting in lower internal interest repayment. SUSTAINABILITY: N/A COUNCIL’S STRATEGIC PLAN: N/A CONCLUSIONS: Overall, for the second quarter of 2015, the Town has favourable variance of $201K (tax related favourable $270K and Water/Wastewater related $69K unfavourable). FINANCIAL IMPACT: N/A


Prepared by: Marc Villeneuve, CPA, CA Director of Finance/Treasurer

Attachment: 2nd Quarter Financial Statements S:\Treasury\C05 COUNCIL COMMITTEES\AUDIT COMMITTEE\AUDIT COMMITTEE AGENDAS\2015\4 AUGUST 12 2015\2nd Quarter FS\.docx

2014 2015 2015 $ % 2015

YTD YTD YTD VARIANCE VARIANCE ANNUAL

ACTUAL ACTUAL BUDGET YTD BUDGET YTD BUDGET BUDGET

10 TAXATION & GEN REV

011 TAXATION ‐15,290,043.66 ‐15,297,076.13 ‐15,285,235 11,841 ‐ ‐18,443,540

051 GENERAL REVENUES ‐495,637.28 ‐620,696.03 ‐627,025 ‐6,329 1% ‐787,700

20 GENERAL ADMINISTRATION

111 COUNCIL 157,866.17 149,449.86 151,292 1,842 1% 286,634

121 ADMINISTRATION 751,071.73 815,324.43 806,115 ‐9,209 (1%) 1,576,888

127 CORPORATE HEALTH & SAFETY 6,610.53 33,220.55 37,709 4,488 12% 75,619

247 COMMUNITY H & S 108,400.85 139,342.94 139,408 65 147,204

261 BY‐LAW 48,201.50 65,589.91 47,452 ‐18,138 (38%) 81,428

281 ANIMAL CONTROL 29,949.12 18,850.47 17,320 ‐1,530 (9%) 41,700

371 AIRPORT 55,574.00 55,574.00 55,574 67,574

765 HURONIA MUSEUM 83,937.32 85,703.00 85,703 85,703

30 PLANNING & BUILDING SERVICES

811 PLANNING 204,688.31 177,137.78 186,853 9,715 5% 338,986

812 COMMITTEE OF ADJUSTMENT 6,063.76 7,549.23 8,278 729 9% 13,683

813 HERITAGE COMMITTEE 4,672.22 ‐10,869.61 ‐9,516 1,354 (14%) 8,688

42 FIRE SERVICE

211 FIRE 1,298,668.38 1,236,539.70 1,387,757 151,217 11% 2,565,947

44 POLICE SERVICE

221 POLICE 2,415,691.00 2,388,763.06 2,506,893 118,130 5% 5,132,275

46 PARKS & RECREATION

381 HARBOUR ‐46,627.09 ‐28,241.41 ‐45,255 ‐17,014 38% 11,484

721 PARKS 481,890.86 470,620.71 455,176 ‐15,445 (3%) 1,051,272

722 NSSRC/ARENA 736,841.96 749,164.99 803,678 54,513 7% 1,262,255

742 RECREATION 238,507.97 218,520.40 176,131 ‐42,389 (24%) 395,003

746 TOURISM 111,947.09 139,748.20 115,160 ‐24,588 (21%) 209,221

48 LIBRARY

762 LIBRARY 560,601.94 568,680.53 572,992 4,311 1% 1,021,208

50 PUBLIC WORKS

311 WORKS DEPOT 322,893.39 393,093.94 385,122 ‐7,972 (2%) 953,127

312 ROADS 1,489,018.88 1,186,340.01 1,194,995 8,655 1% 2,125,355

334 SIDEWALKS & CURBS 244,039.73 194,159.53 173,434 ‐20,726 (12%) 289,954

341 TRANSIT 117,362.99 175,578.37 156,322 ‐19,256 (12%) 268,482

351 STREET LIGHTING 195,621.54 110,406.86 122,768 12,361 10% 344,276

361 ENGINEERING 297,115.51 336,744.06 318,839 ‐17,905 (6%) 506,461

425 STORMWATER SEWERS & CATCHBASIN 39,160.59 30,830.21 64,444 33,614 52% 175,520

58 WATER & WASTEWATER

411 WASTEWATER TREATMENT CENTRE 397,650.01 179,564.59 175,851 ‐3,714 (2%)

431 WATER DEPARTMENT ‐15,651.44 108,620.88 43,938 ‐64,683 (147%)

59 BUILDING DEPT

271 BUILDING 121,854.79 69,169.98 106,053 36,883 35% 175,332

60 PARKING

395 PARKING 4,099.40 19,482.59 60 ‐19,423 (32,371%) ‐12,039

70 MIDLAND BAY LANDING

515 MIDLAND BAY LANDING DEVELOPMT 69,911.81 ‐36.55 40,002 40,039 100% 32,000

Total ‐5,248,046.12 ‐5,833,148.95 ‐5,631,712 201,437 (4%)

2015 YTD 2014 YTD

ACTUALS ACTUALS

to June to June

Financial Assets

001 CASH AND CASH EQUIVALENTS 10,850,377.59 11,015,187.43

005 TAXES RECEIVABLES 11,051,745.92 11,111,274.17

003 TRADE AND OTHER RECEIVABLES 2,186,453.17 1,816,633.99

009 LONG TERM RECEIVABLES 7,115.12 11,600.34

007 INVENTORIES FOR RESALE 23,873.09 23,704.82

011 INVESTMENT IN GBE 10,495,585.00 10,001,590.00

Total Financial Assets 34,615,149.89 33,979,990.75

Liabilities

019 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES ‐5,056,959.13 ‐3,177,793.98

023 EMPLOYEE FUTURE BENEFITS ‐3,029,178.02 ‐2,884,046.46

027 INTEREST PAYABLE ‐135,532.91 ‐150,178.14

021 DEFERRED REVENUE ‐2,477,034.74 ‐1,751,336.21

025 LONG TERM DEBT ‐12,271,770.47 ‐14,170,714.94

Total Liabilities ‐22,970,475.27 ‐22,134,069.73

Net Financial Assets (Debt) 11,644,674.62 11,845,921.02

Non Financial Assets

013 TANGIBLE CAPITAL ASSETS 153,646,000.81 152,870,118.18 *015 PREPAID EXPENSES AND INVENTORIES OF SUPPLIES 168,560.76 718,311.39

017 TANGIBLE CAPITAL ASSETS UNDER CONSTRUCTION 2,961,205.18 988,224.50 *Total Non Financial Assets 156,775,766.75 154,576,654.07

Accumulated Surplus 168,420,441.37 166,422,575.09 *

* Note that tangible capital assets (acquisitions, disposals, amortization) is updated at year end only for PSAB purposes. During the first

three quarters of the year, acquisitions and deletions are reported as expenses and revenue included in accumulated surplus.

2015 YTD 2014 YTD

ACTUALS ACTUALS

to June to June

REVENUE

031 NET TAXATION ‐18,319,760.42 ‐18,084,949.97

032 USER FEES ‐3,885,419.06 ‐3,836,762.38

033 GOVERNMENT GRANTS ‐686,066.08 ‐131,713.34

035 CONTRIBUTIONS FROM OTHER MUNICIPALITIES ‐57,083.33 ‐82,250.13

043 INCOME FROM GBE ‐550,000.00 ‐400,000.00

037 DEVELOPMENT CHARGES ‐92,746.75 ‐87,380.59

059 CONTRIBUTED TCA ‐1,553.85

041 OTHER REVENUE ‐944,690.37 ‐783,262.99

TOTAL REVENUE ‐24,535,766.01 ‐23,407,873.25

EXPENSES

045 GENERAL GOVERNMENT 1,286,222.34 1,234,050.86

047 PROTECTION TO PERSONS AND PROPERTY 4,171,522.96 4,192,905.15

049 TRANSPORTATION SERVICES 2,441,282.80 2,401,429.40

051 ENVIRONMENTAL AND WATER SERVICES 2,440,910.96 2,030,403.74

053 RECREATION AND CULTURE 2,782,726.31 2,577,594.70

055 PLANNING AND DEVELOPMENT 263,128.66 351,600.25

TOTAL EXPENSES 13,385,794.03 12,787,984.10

Annual (Surplus) / Deficit ‐11,149,971.98 ‐10,619,889.15

Accumulated Surplus, beginning of year ‐157,270,469.39 ‐155,801,490.84

Accumulated Surplus, end of year ‐168,420,441.37 ‐166,421,379.99

* Note that tangible capital assets (acquisitions, disposals, amortization) is updated at year end only for PSAB purposes.

During the first three quarters of the year, acquisitions are reported as expenses and deletions are reported as

revenue.

Audit Committee 1 Committee Structure August 12, 2015 Changes Report TR-2015-21

STAFF REPORT

DEPARTMENT: Treasury CHAIR: Member J. Kurvink DATE: August 4, 2015 Report No.: TR-2015-21: Committee Structure Changes RECOMMENDATION: Provided for information. BACKGROUND: A number of organizational changes were proposed and adopted by Council during the 2015 budget process. In order to have a financial reporting model that reflects the “new” organization, a number of changes were needed and are highlighted in attached report TR-2015-19. The Audit Committee will see a revised model beginning in the third quarter of 2015. ANALYSIS: n/a SUSTAINABILITY: N/A COUNCIL’S STRATEGIC PLAN Consistent with the following Council Strategic Planning Priorities:

- Municipal Review and Restructuring - Transformative Government & Governance - Core Service Review

Audit Committee 2 Committee Structure August 12, 2015 Changes Report TR-2015-21

CONCLUSIONS: Provided as information. FINANCIAL IMPACT: N/A Prepared by: Marc Villeneuve, CPA, CA Director of Finance/Treasurer

Attachment: TR-2015-19 Amend Schedule A to Tax Rate Bylaw

Council 1 Amend Schedule A July 27, 2015 to Tax Rate Bylaw Report TR-2015-19

STAFF REPORT

DEPARTMENT/FUNCTION: Treasury

CHAIR: Councillor J. Contin DATE: July 21, 2015 Report No.: TR-2015-19: Amend Schedule “A” to Tax Rate By-Law

RECOMMENDATION: That the proposed reporting structure be adopted. And further that bylaw 2015-29 be amended by replacing Schedule A included as Appendix B with Schedule A included as Appendix C.

BACKGROUND: The organizational and restructuring changes that were proposed during the 2015 budget process have now been completed. The changes require some movements within our financial reporting to reflect the new organizational structure. While the 2015 budget was adopted using the previous reporting structure, it was understood that the changes that were undertook would require changes to our reporting structure. ANALYSIS: The change has provided an opportunity to consider the general ledger as a whole and not only those fundamental changes to the organization. Some minor changes were made to add consistency and to improve internal reporting and analysis while other changes being implemented improve clarity and transparency (MPUC, Huronia Airport, SSEA now separately disclosed). Appendix A summarizes the current and proposed coding and allocations along with general explanations of changes. In order to report our financial information using the new reporting format, we require that Appendix B being Schedule A attached to the previously adopted

Council 2 Amend Schedule A July 27, 2015 to Tax Rate Bylaw Report TR-2015-19

2015 Tax Rate By-law be replaced with Appendix C being the new amended Schedule A to the Tax Rate By-Law. This will allow us to restructure the 2015 budget allocations and reclass the actuals to date for the 3rd quarter of 2015 and moving forward. By reclassing the 2015 budget and actuals to the new structure, our departments will be better positioned for preparing their 2016 budgets and long term forecasts. SUSTAINABILITY: N/A CONCLUSIONS: That the proposed reporting structure be adopted. And further that bylaw 2015-29 be amended by replacing Schedule A included as Appendix B with Schedule A included as Appendix C. FINANCIAL IMPACT: None. Prepared by: Marc Villeneuve, CPA, CA,

Director of Finance/Treasurer Reviewed by: Carolyn Tripp, RPP, MCIP

Chief Administrative Officer Attachments: Appendix A – Proposed Structure Appendix B – Schedule A (previously adopted) Appendix C – Amended Schedule A S:\Treasury\C11 REPORTS TO COUNCIL\2015\07 July\Council\TR-2015-19 Amend Schedule A to Tax Rate Bylaw.docx

Appendix A

Current

Committee Code

Proposed

Committee Code

Description 2015

Approved

Budget

Current Segment

Code

Proposed Segment

Code

2015

Proposed

Budget

Notes

10 N/A General Revenue

Taxation, Pen, Ent, etc… ($18,443,540) 011 n/a n/a Separated Tax Levy from

other taxation

Shared‐in‐lieu taxes, poa rev ($787,700) 051 n/a n/a Separated other taxation,

general and MPUC

($19,231,240) $0

N/A 12 Taxation

Tax Levy n/a n/a 012 ($18,204,076) Separated Tax Levy from

other taxation

Other Taxation n/a n/a 020 ($363,464) Separated Tax Levy from

other taxation

$0 ($18,567,540)

N/A 15 General

General n/a n/a 070 ($272,700) MPUC dividends moved to

Joint and Wholly owned;

Added Interest Income

from Admin

n/a n/a

$0 ($272,700)

20 20 Administration

Council $286,634 111 111 $286,638 no change

General Administration $1,576,888 121 121 $1,726,237 Interest Income moved to

general rev

Corporate Health and Safety $75,619 127 127 $75,619 no change

Community Health & Safety $147,204 247 247 $239,887 SSEA moved to Joint and

Wholly owned, Animal

Control, Boys and Girls

moved to here

By‐Law $81,428 261 261 $81,428 no change

Parking n/a 395 395 ($12,039) Moved from it's own

Committee ‐ no other

change

Animal Control $41,700 281 n/a n/a moved to Community

H&S

Airport $67,574 371 n/a n/a Moved to Joint and

Wholly Owned

Musuem $85,703 765 n/a n/a Moved to Culture

Chamber of Commerce $0 851 n/a n/a No longer applicable

$2,362,750 $2,397,770

30 30 Planning and Building Services

Planning $338,986 811 811 $338,986 No change

Committee of Adjustment $13,683 812 812 $13,683 No change

Heritage Committee $8,688 813 813 $8,688 No change

Building n/a 271 271 $175,332 Moved from it's own


change

$361,357 $536,689

Proposed General Structure

Council July 27, 2015 Report TR-2015-19

3 Amend Schedule A to Tax Rate Bylaw

Appendix A

N/A 35 Culture, Tourism and Special Events

Culture n/a 740 $147,237 Allocated labour and

moved museum

contribution to here

Tourism and Special Events n/a 746 746 $356,306 Allocated labour and

moved special events to

here

$0 $503,542

42 42 Fire Services

Fire Services $2,565,947 211 211 $2,565,947 No change

44 44 Police Services

Police Services $5,132,275 221 221 $5,132,275 No change

46 n/a Parks and Recreation

Harbour $11,484 381 n/a n/a Moved from it's own


change

Parks $1,051,272 721 n/a n/a Moved from it's own


change

NSSRC/Arena $1,262,255 722 n/a n/a Moved some labour to

Culture, Tourism and

Special Events

Recreation $395,003 742 n/a n/a Moved most to Culture,

Tourism and Special

Events; Boys and Girls to

Community H&S

Tourism $209,221 746 n/a n/a Moved to Tourism and

Special Events

$2,929,235 $0

48 48 Library

Library $1,021,208 762 762 $1,021,208 No change

50 n/a Public Works

Works Depot $953,127 311 n/a n/a Renamed to Public Works.

Reclassed expenses

previously in Engineering

and some from P&R.

Roads $2,125,355 312 n/a n/a Move to Operations ‐ No

other Change

Sidewalsk & Curbs $289,954 334 n/a n/a Move to Operations ‐ No

other Change

Transit $268,482 341 n/a n/a Move to Operations ‐ No

other Change

Streetlighting $344,276 351 n/a n/a Move to Operations ‐ No

other Change

Engineering $506,461 361 n/a n/a Move to its own

Committee ‐ reclassed

some to public works

Stormwater Sewers and Catchbasins $175,520 425 n/a n/a Move to Operations ‐ No

other Change

$4,663,175 $0



Appendix A

N/A 51 Operations

Public Works n/a 311 311 $1,262,751 Renamed from Works

Depot. Reclassed

expenses previously in

Engineering and some

from P&R.

Roads n/a 312 312 $2,125,355 Move from PW ‐ No other

Change

Sidewalks n/a 334 334 $289,954 Move from PW ‐ No other

Change

Transit n/a 341 341 $268,482 Move from PW ‐ No other

Change

Street Lighting n/a 351 351 $344,276 Move from PW ‐ No other

Change

Storm Sewers and Operations n/a 425 425 $175,520 Move from PW ‐ No other

Change

Harbour n/a 381 381 $12,343 Move from PW ‐ No other

Change

Parks n/a 721 721 $1,052,137 Move from PW ‐ No other

Change

NSSRC/Arena n/a 722 722 $1,246,484 Moved some labour to

Culture, Tourism and

Special Events

$0 $6,777,302

50 55 Engineering

Engineering $0 361 361 $339,016 Move to its own

Committee ‐ reclassed

some to public works

58 58 Water and Wastewater Operations

Wastewater $0 411 411 $0 No change

Water $0 431 431 $0 No change

$0 $0

59 n/a Building Dept

Building $175,332 271 n/a $0 Moved to Planning ‐ No

other change

60 n/a Parking

Parking ($12,039) 395 n/a $0 Move to Admin ‐ No other

Change

70 70 Midland Bay Landing

Development $32,000 515 515 n/a Moved to Engineering

Operations $0 520 520 n/a

$32,000 $0

N/A 75 Joint Boards and Wholly Owned

Corporation

Midland Power Utility Corp. n/a 600 ($556,000) Moved from General

Revenue

Huronia Airport n/a 371 605 $67,574 Moved from

Administration

Severn Sound Environmental

Association

n/a 610 $54,917 Moved from

Administration

$0 ($433,509)

Unallocated $0 ($0)



Schedule "A" to Bylaw 2015-29

2015

Approved Budget

TAX BASED DEPARTMENTS

General Revenue

011 Taxation Levy (18,204,076)

011 Other Taxation (239,464)

051 General Revenues (787,700)

Total General Revenue (19,231,240)

General Administration

111 Council 286,634

121 General Administration 1,576,888

127 Corporate Health & Safety 75,619

247 Community Health & Safety 147,204

261 By Law 81,428

281 Animal Control 41,700

371 Airport 67,574

765 Museum 85,703

851 Chamber of Commerce

Total General Administration 2,362,750

PLANNING AND DEVELOPMENT

811 Planning 338,986

812 Committee of Adjustment 13,683

813 Heritage Committee 8,688

Total Planning and Development 361,357

Fire Services 2,565,947

Police Services 5,132,275

Parks and Recreation

381 Harbour 11,484

721 Parks 1,051,272

722 NSSRC 1,262,255

742 Recreation 395,003

746 Tourism 209,221

Total Parks and Recreation 2,929,235

Library 1,021,208

Public Works

311 Works Depot 953,127

312 Roads 2,125,355

334 Sidewalks & Curbs 289,954

341 Transit 268,482

351 Street Lighting 344,276

361 Engineering 506,461

425 Storm Sewers 175,520

Total Public Works 4,663,175

Building 175,332

Midland Bay Landing 32,000

Municipal Parking (12,039)

Appendix B



Appendix C

Taxation

Tax Levy (18,204,076)

Other Taxation (363,464)

Total Taxation (18,567,540)

General (272,700)

Administration

Council 286,638

General Administration 1,726,237

Corporate Health and Safety 75,619

Community Health & Safety 239,887

By‐Law 81,428

Parking (12,039)

Total Administration 2,397,770

Planning and Building Services

Planning 338,986

Committee of Adjustment 13,683

Heritage Committee 8,688

Building 175,332

Total Planning and Building Services 536,689

Culture, Tourism and Special Events

Culture 147,237

Tourism and Special Events 356,306

Total Culture, Tourism and Special Events 503,542

Fire Services 2,565,947

Police Services 5,132,275

Library 1,021,208

Operations

Public Works 1,262,751

Roads 2,125,355

Sidewalks 289,954

Transit 268,482

Street Lighting 344,276

Storm Sewers and Operations 175,520

Harbour 12,343

Parks 1,052,137

NSSRC/Arena 1,246,484

Total Operations 6,777,302

Engineering 339,016

Joint Boards and Wholly Owned Corporation

Midland Power Utility Corp. (556,000)

Huronia Airport 67,574

Severn Sound Environmental Association 54,917

Total Joint Boards and Wholly Owned Corporation (433,509)

Schedule "A" to bylaw 2015‐29

Town of Midland

2015 Tax Levy

Amount to be Raised from Taxation

