Brantford 2011 Financial Reports

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TUB CORPORATION OF TUB CITY OF BRANTFORD

FINANCIAL REPORT

For the year ended December 31,2011

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CORPORAnON OF THECITY OF BRANTFORD

FINANCIAL REPORTFor the year ended December 31, 2011

-====~IV1RR Millard, Rouse & Rosebrugh LLP ====Chartered Accountants

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CITY OF BRANTFORD

ELECTED OFFICIALS

CITY COUNCIL

Mayor

Chris Friel

Councillors

Ward 1 Larry Kings Jan Vanderstelt

Ward 2 John Utley Vince Bucci

Ward 3 Dan McCreary Debi Dignan-Rumble

Ward 4 Richard Carpenter Dave Wrobel

Ward 5 Marguerite Ceschi-Smith David Neumann

Millard, Rouse & Rosebrugh LLPChartered ACCQuntants

TABLE OF CONTENTS

Financial Review

Management Report

City of Brantford - Consolidated Financial Statements

City of Brantford - Trust Funds

Brantford Public Library

Brantford Municipal Non-Profit Housing Corporation

John Noble Home

Brant County Health Unit

Brantford Downtown Business Improvement Area

City of Brantford - Financial Information Return

Millard, Rouse & Rosebrugh LLPChartered Accountants

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CORPORAnON OF THE CITY OF BRANTFORD

Financial Review(All dollar amounts are in thousands of dollars, except per capita figures and are extractedfrom the City of Brantford - Consolidated Financial Statements)

As at December 31 2011 2010 2009 2008 2007

(Nole IIRevenue for current operationsTaxation $117,490 $116,469 $113,365 $109,572 $109,692Payments in lieu of taxes 3,352 3,319 3,324 3,291 3,227Ontario grants 55,133 52,574 49,909 62,668 48,664Other grants 18,861 20,411 5,500 3,728 8,176Fees and services charges 73,223 71,059 66,683 64,283 60,181Other 22,460 23,006 23,529 21,974 15,052

Total $290,519 $286,838 $262,310 $265,516 $244,992

Expenditures and Net AppropriationsCurrent operations $234,118 $226,357 $222,996 $218,923 $199,906Financing and transfers 43,363Total $234,118 $226,357 $222,996 $218,923 $243,269

Capital financing during the year $51,450

Capital Expenditures during the year $43,197

Annual Surplus 28,845 34,238 $9,601 $26,358Accumulated net revenue (surplus)at the end of the year $9,552Reserves and Reserve Funds (Note 20) $88,155 $65,839 $61,408 $70,264 $56,084

Net Long Term LiabilitiesTotal $34,492 $36,667 $15,440 $15,416 $17,047Per capita 368.31 388.04 165.31 166.99 186.33Charges for net long term liabilitiesInterest and principal payments $4,154 $2,438 $2,401 $2,421 $2,295

Per capita 44.35 25.80 25.71 26.22 25.09

Tax arrears -Total (prior to allowance) $14,070 $13,252 $13,692 $10,288 $9,849-Per capita 150.24 140.25 146.60 111.44 107.65-Percentage of current levy 9.01% 8.43% 8.94% 6.84% 7.17%

Additional InformationPopulation as at December 31 st 93,650 94,493 93,399 92,317 91,487

Area in acres at December 31 st 17,986 17,986 17,986 17,986 17,986Employees - Continuous full time 1,262 1,212 1,215 1,199 1,185Employees - Part time 786 687 699 678 632Number of households 38,876 38,475 38,184 37,983 37,543

Note 1. The information for 2007 is prior to the adoption of full accrual reporting and the recording of tangiblecapital assets.

Millard, Rouse & Rosebrugh LLP Page 1Cllatlered Accountants

CORPORATION OF THE CITY OF BRANTFORD


As at December 31 2011 2010 2009* 2008 2007

Current Value Assessment by property class- taxable assessment upon which Ihe year's

rates of taxation were setResidential $5,865,430 $5,532,305 $5,218,940 $4,852,397 $4,757,971

Multi Residential 342,099 317,228 290,138 266,240 265,280

Commercial 980,276 884,237 787,433 705,314 690,099Commercial - vacant 45,868 41,906 39,849 40,564 29,109Industrial 369,461 353,426 337,496 314,219 252,740Industrial - vacant 27,989 26,904 24,728 20,982 25,259Farmland/managed forest 5,332 5,033 5,415 5,439 5,931Pipeline 19,956 19,253 18,537 17,795 17,526

Tolal $7,656,411 $7,180,292 $6,722,536 $6,222,950 $6,043,915

Tax RatiosResidential 1.0000 1.0000 1.0000 1.0000 1.0000Multi-residential 2.1355 2.1355 2.1355 2.1355 2.1355

Commercial 1.9360 1.9360 1.9360 1.9360 1.9360Industrial 2.6300 2.8678 2.9334 2.9334 2.9842Farmland/managed forest 0.2500 0.2500 0.2500 0.2500 0.2500Pipeline 1.7404 1.7404 1.7404 1.7404 1.7404

Total Taxable AssessmentPer Capita $81,756 $75,988 $71,977 $67,408 $66,063

Commercial & IndustrialAssessment as a percentage oftotal taxable assessmenI 18.59% 18.20% 17.69% 17.37% 16.50%

Commercial and Industrial Taxes as apercentage of total taxes levied 39.14% 39.84% 39.56% 39.50% 37.63%

* Year of Reassessment


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As at December 31 2011 2010 2009- 2008 2007

Rates of Taxation by Property Class (expressed as a percentage of current value assessment)ResidentialFor general municipal purposes 1.206192% 1.246413% 1.304363% 1.355951% 1.386460%For school board purposes 0.231000% 0.241000% 0.252000% 0.264000% 0.264000%

Total 1.437192% 1.487413% 1.556363% 1.619951% 1.650460%

Multi-ResidentialFor general municipal purposes 2.575823% 2.661715% 2.785467% 2.895633% 2.960785%For school board purposes 0.231000% 0.241000% 0.252000% 0.264000% 0.264000%

Total 2.806823% 2.902715% 3.037467% 3.159633% 3.224785%

Multi-Residential (new in 2010)For general municipal purposes 1.809288% 1.869620%For school board purposes 0.231000% 0.241000%

2.040288% 2.110620%CommercialFor general municipal purposes 2.335188% 2.413056% 2.525247% 2.625121% 2.684187%For school board purposes 1.628955% 1.744453% 1.877480% 2.015164% 2.023637%

Total 3.964143% 4.157509% 4.402727% 4.640285% 4.707824%

Commercial - vacantFor general municipal purposes 1.634632% 1.689139% 1.767673% 1.837585% 1.878931%For school board purposes 1.140269% 1.221117% 1.314236% 1.410615% 1.416546%

Total 2.774901% 2.910256% 3.081909% 3.248200% 3.295477%

Commercial-new construction (new in 2010)For general municipal purposes 2.335 I88% 2.4 I3056%For school board purposes 1.330000% 1.430000%Total 3665188% 3.843056%/Commercial-new construction-vacant (new in 2010)For general municipal purposes 1.634632% 1.689139%For school board purposes 0.931000% 1.001000%Total 2.565632% 2.690139%

Millard, Rouse & Rosebrugh LLPChartered Accounlants

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As at December 31 2011 2010 2009* 2008 2007

IndustrialFor general municipal purposes 3.172285% 3.536448% 3.740652% 3.977547% 4.067042%

For school board purposes 1.930000% 2.421963% 2.596094% 2.796779% 2.821203%

Total 5.102285% 5.958411% 6.336746% 6.774326% 6.888245%

Industrial - vacantFor general municipal purposes 2.220600% 2.475501% 2.618509% 2.585392% 2.643563%


Total 3.571600% 4.170849% 4.435775% 4.403298% 4.477345%

Industrial-new construction (new in 2010)For general municipal purposes 3.172285% 3.536448%

For school board purposes 1.330000% 1.430000%

Total 4.502285% 4.966448%

Indnstrial-new construction-vacant (new in 2010)For general municipal purposes 2.220600% 2.475501%For school board purposes 0.931000% 1.001000%

Total 3.151600% 3.476501%

Farmland/managed forestFor general municipal purposes 0.301548% 0.311603% 0.326091% 0.338988% 0.346615%For school board purposes 0.057750% 0.060250% 0.063000% 0.066000% 0.066000%

Total 0.359298% 0.371853% 0.389091% 0.404988% 0.412615%

PipelineFor general municipal purposes 2.099257% 2.169257% 2.270113% 2.359897% 2.412995%


Total 3.580886% 3.693185% 3.837342% 3.971808% 4.025149%

* Year of Reassessment

Millard, Rouse & Rosebrugh LLPChartered Accounlanl~

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B

MANAGEMENT REPORTDecember 31, 2011

The accompanying financial statements are the responsibility of the management of theCorporation of the City of Brantford. In management's opinion, these financial statements havebeen prepared in accordance with Canadian generally accepted accounting principles.Management has selected accounting principies and methods that are appropriate for theCorporation's circumstances. Financial statements are not precise since they include certainamounts based on estimates and judgments. Management has determined such amounts on areasonable basis in order to ensure that the financial statements are presented fairly, in allmaterial respects. The notes to the financial statements and any other supplementaryinformation presented are consistent with that in the financial statements.

The Corporation maintains systems of internal accounting and administrative controls that aredesigned to provide reasonable assurance that the financial information is relevant, reliable, andaccurate, that transactions are properly authorized and that the Corporation assets are properlyaccounted for and adequately safeguarded.

The financial statements have been examined by Millard, Rouse and Rosebrugh LLP CharteredAccountants, the external auditors of the Corporation. The responsibility of the external aud~orsis to express their opinion on whether the financial statements are fairly presented, in all materialrespects, in accordance with Canadian generally accepted accounting principles.

City Council, through the Finance Committee, is responsible for ensuring that managementfulfills its responsibil~ for financial reporting and internal control. The Finance Committee meetsperiodically with management, as well with the external auditors to satisfy itself that each party isproperly discharging its responsibilities with respect to intemal controls and financial reporting.The Finance Committee also reviews the financial statements and recommends their approval toCity Council. Millard, Rouse and Rosebrugh LLP Chartered Accountants have full and freeaccess to the Finance Committee, with and without the presence of management.

~Ted Salisbury,Chief Administrative Offi,,«,.......--'August 13, 2012

dJ;~~Catherine Brubacher,City Treasurer, Director of FinanceAugust 13,2012

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Millard, Rouse & Rosebrugh LLPChartered AccountantsP.O. Box 367, 96 Nelson StreetBrantford. Ontario N3T 5N3Telepl1one: (519) 759-3511Facsimile: (519) 759-7961

INDEPENDENT AUDITORS' REPORT

To the Members of Council, Inhabitants and Ratepayers ofThe Corporation of the City of Brantford

We have audited the accompanying consolidated financial statements of the Corporation of the City of Brantford,which comprise the consolidated statement of financial position as at December 31, 2011, and the consolidatedstatements of operations, cash flows and change in net financial assets for the year then ended, and a summary ofsignificant accounting policies and other explanatory information.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these consolidated financial statements inaccordance with Canadian generally accepted accounting principles, and for such internal control as managementdetermines is necessary to enable the preparation of consolidated financial statements that are free from materialmisstatement, whether due to fraud or error.

Auditors' ResponsibilityOur responsibility is to express an opinion on these consolidated financial statements based on our audit. Weconducted our audit in accordance with Canadian generally accepted auditing standards. Those standards requirethat we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance aboutwhether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in theconsolidated financial statements. The procedures selected depend on the auditors' judgement, including theassessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud orerror. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation andfair presentation of the consolidated financial statements in order to design audit procedures that are appropriate inthe circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internalcontrol. An audit also includes evaluating the appropriateness of accounting policies used and the reasonablenessof accounting estimates made by management, as well as evaluating the overall presentation of the consolidatedfinancial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our auditOpinIOn.

OpinionIn our opinion, the consolidated financial statements present fairly, in all material respects, the financial position ofthe Corporation ofthe City ofBrantford as at December 31,20 II, and the results of its operations, its changes in netassets and its cash flows for the year then ended in accordance with Canadian generally accepted accountingprinciples.

August 13,2012 CHARTERED ACCOUNTANTS

Licensed Public Accountants

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CORPORATION OF THE CITY OF BRANTFORDCONSOLIDATED STATEMENT OF FINANCIAL POSITION

As at December 31

FINANCIAL ASSETS

Cash and short tenn investments (Note 5)

Investments (Note 6)

Taxes receivable

Accounts receivableInvestment in Brantford Energy Corporation (Note 7)

Note Receivable - Brantford Power Inc. (Note 7)

Note Receivable - Brantford Hydro Inc. (Note 7)

TOTAL FINANCIAL ASSETS

LIABILITIES

Accounts payable and accrued liabilities (Note 8)

Deferred revenues - obligatory reserve funds (Note 9)

Vested sick leave (Note 10)

Post employment/retirement benefits (Note 10)

Accrued interest on long tenn liabilities

Landfill closure and post closure liability (Note II)

Net long term liabilities (Note 13)

TOTAL LIABILITIES

NET FINANCIAL ASSETS

NON-FINANCIAL ASSETSTangible Capital Assets (net) (Schedule I)

Inventories and prepaid expenses (Note 2)

NET ASSETS

ACCUMULATED SURPLUS (Note 15)

The accompanying notes are an integral part ofthese financial statements.Millard, Rouse & Rosebrugh LLP

Chartered Accounfants

2011

130,193,396

24,309,917

8,791,019

23,266,13336,253,73524,189,168

1,303,335

248,306,703

44,277,160

30,204,664

3,097,198

16,592,464

385,890

14,425,911

34,491,819

143,475,106

104,831,597

693,661,750

13,568,651

707,230,401

812,061,998

812,061,998

2010

117,269,502

28,156,099

7,803,275

16,241,85135,197,665

24,189,168

1,303,335

230,160,895

38,965,493

30,065,687

3,087,753

15,111,036

400,438

11,085,009

36,667,185

135,382,60 I

94,778,294

675,338,696

13,100,141

688,438,837

783,217,131

783,217,131

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CONSOLIDATED STATEMENT OF OPERATIONS

As at December 31 Budget 2011 2010

(Unaudited)

REVENUES

Taxation 121,375,813 120,841,955 119,788,172

User charges (Note 16) 59,830,511 60,982,647 58,762,324

Government Transfers 39,831,593 73,994,745 72,984,650

Rents and concessions 8,246,342 8,161,011 8,208,229

Investment income 1,370,508 2,909,089 2,594,390

Recoveries from other municipalities 2,919,392 4,199,073 4,238,193

Casino revenue 3,500,000 3,354,275 3,365,320

Deferred revenue earned 1,231,047 2,074,023

Provincial Offenses Act and other fines 2,373,050 1,997,451 2,033,119

Licenses and permits 2,215,064 2,081,837 2,054,734

Penalties and interest on taxes 2,100,000 2,155,340 2,102,148

Other (Note 17) 4,324,499 8,610,485 8,632,081

TOTAL REVENUES 248,086,772 290,518,955 286,837,383

EXPENSES

General government 11,007,204 13,272,689 12,652,736

Protection to persons and property 49,401,959 49,238,619 47,610,894

Transportation services 22,739,096 28,944,012 26,875,619

Environmental services 26,449,114 30,799,204 26,648,897

Health services 5,598,021 5,069,585 5,052,746

Social and family services 66,242,646 73,052,824 74,505,181

Recreational and cultural services 22,841,337 23,571,960 22,297,836

Planning and development 5,130,075 5,721,387 6,428,793

Electrical utility services 4,731,579 4,447,327 4,284,045

TOTAL EXPENSES 214,141,031 234,117,607 226,356,747

INCOME BEFORE UNDER-NOTED ITEMS 33,945,741 56,401,348 60,480,636

OTHER INCOME/(EXPENSE)Contributed tangible capital assets 1,266,426 2,742,906Loss on disposal of tangible capital assets (987,477) (200,339)Amortization of tangible capital assets (27,835,430) (28,784,923)

(27,556,481) (26,242,356)

ANNUAL SURPLUS FROM OPERATIONS 28,844,867 34,238,280

ACCUMULATED SURPLUS, BEGINNING OF YEAR 783,217,131 748,978,851

ACCUMULATED SURPLUS, END OF YEAR 812,061,998 783,217,131

The accompanying notes are an integral part ofthese fmancial statements.Millard, Rouse & Rosebrugh LLP

Chartered Accountants

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CONSOLIDATED STATEMENT OF CASH FLOWS

As at December 31 2011 2010

OPERATINGAnnual SurplusSources (Uses) of Cash:

Taxes receivable

Accounts receivable

Accounts payable and accruals

Contributed (Donated) tangible capital assetsDeferred revenues - obligatory reserve funds

Employee benefits and interest

Landfill closure and post closure liability

Inventories and prepaid expenses

Non cash charges to operations:

Amortization

Loss on disposal of tangible capital assets

Gain on disposal of investments

Cash provided by operating transactions

CAPITALAcquisition of tangible capital assets

Proceeds on disposal of tangible capital assets

Cash applied to capital transactions

INVESTING(lucrease)lDecrease of investmentsProceeds on disposal of investments(Increase)lDecrease of investment in Brantford Energy Corporation

Cash provided by (applied to) investing transactions

FINANCINGLong term debt issued

Long term debt repaid

Cash applied to financing transactions

Net Change in Cash and Cash Equivalents

Opening Net Cash and Cash Equivalents

Closing Net Cash and Cash Equivalents



28,844,867 34,238,280

(987,744) 1,066,417

(7,024,282) (2,229,437)

5,311,667 5,164,127

(I,266,426) (2,742,906)138,977 1,750,826

1,476,325 2,545,425

3,340,902 800,122

(468,510) (5,451,257)

29,365,776 35,141,597

27,835,430 28,784,923

987,477 200,339

(686)

28,822,221 28,985,262

58,187,997 64,126,859

(45,906,478) (71,955,093)

26,943 46,908

(45,879,535) (71,908,185)

3,839,082 961,7617,786

(I,056,070) (1,133,338)

2,790,798 (I 71 ,577)

400,000 23,000,000

(2,575,366) (1,772,605)

(2,175,366) 21,227,395

12,923,894 13,274,492

117,269,502 103,995,010

130,193,396 117,269,502

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CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS

For the year ended December 31 2011 2010

Annual Surplus 28,844,867 34,238,280

Amortization of tangible capital assets 27,835,430 28,784,923

Contributed (Donated) tangible capital assets (1,266,426) (2,742,906)

Acquisition of tangible capital assets (45,906,478) (71,955,093)

Loss/(Gain) on disposal of tangible capital assets 987,477 200,339

Proceeds on disposal of tangible capital assets 26,943 46,908Acquisition of inventory and prepaid expense (468,510) (5,451,257)

Increase (Decrease) in Net Financial Assets 10,053,303 (16,878,806)

Net Financial Assets, Beginning of Year 94,778,294 111,657,100

Net Financial Assets, End of Year 104,831,597 94,778,294


Chartered Accounlants

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFor the year ended December 31, 2011

The Corporation of the City of Brantford is a Municipality in the Province of Ontario, Canada. Itconducts its operations guided by the provisions ofprovincial statutes such as the Municipal Act andrelated legislation.

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The consolidated financial statements of the Corporation of the City of Brantford (the "City") areprepared by management in accordance with Canadian generally accepted accounting principles asrecommended by the Public Sector Accounting Board of the Canadian Institute of CharteredAccountants.

The preparation of financial statements in conformity with Canadian generally accepted accountingprinciples requires management to make estimates and assumptions that affect the reported amounts ofassets and liabilities and disclosure of contingent assets and liabilities at the date of the financialstatements, and the reported amounts of revenues and expenditures during the period. Since precisedetermination of many assets and liabilities is dependent upon future events, the preparation of periodicfinancial statements necessarily involves the use of estimates and approximations. These have beenmade using careful judgement. Actual results could differ from these estimates. Significant aspects ofthe accounting policies adopted by the City are as follows:

(a) Reporting Entities

(i) The consolidated financial statements include the assets, liabilities, revenues and expenses, of theCity. The reporting entity is composed of all organizations, committees and local boardsaccountable for the administration of their financial affairs and resources to the City and which areowned or controlled by the City. These consolidated financial statements include:

Brant and Brantford Local Housing CorporationBrantford Airport CommissionBrantford Downtown Business Improvement AreaBrantford Municipal Non-Profit Housing CorporationBrantford Police Services BoardBrantford Public LibraryJohn Noble Home

Inter-departmental and inter-organizational transactions and balances between these organizationshave been eliminated.

(ii) Effective January 1, 2002, the City entered into a service agreement with the Brant and BrantfordLocal Housing Corporation whereby the Housing Corporation transferred all operations to the City.The Housing Corporation has retained title to its physical assets in the capacity of bare trustee forthe benefit of the City.

(iii) Non-Consolidated EntitiesThe following local boards, joint local boards, municipal enterprises and utilities are notconsolidated:


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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

(a) Reporting Entities (continued)

(iv) Accounting for Scbool Board TransactionsThe taxation, other revenues, expenditures, assets and liabilities with respect to the operations of theschool boards are not reflected in the accumulated surplus of these financial statements.

(v) Trust FundsTrust funds and their related operations administered by the municipality are not consolidated, butare reported separately on the Trust Funds statement of continuity and statement of financialposition.

(vi) Brantford Energy CorporationBrantford Energy Corporation is accounted for on a modified equity basis, consistent with tbeCanadian generally accepted accounting treatment for government business enterprises. Under themodified equity basis, the business enterprise's accounting principles are not adjusted to conformwith those of the City, and inter-organizational transactions and balances are not eliminated.

(b) Basis of Accounting

(i) Accrual Basis of AccountingThe consolidated financial statements are prepared using the accrual basis of accounting. Theaccrual basis of accounting records revenue as it is earned and measurable. Expenses arerecognized as they are incurred and measurable based upon receipt of goods or services and/or thecreation of a legal obligation to pay.

(li) Non-financial AssetsNon-fmancial assets are not available to discharge existing liabilities and are held for use in theprovision of services. They have useful lives extending beyond the current year, and are not intendedfor sale in the ordinary course of operations. The change in non-financial assets during the year,together with the excess of revenues over expenses, provides the change in net financial assets for theyear.

(li) a) Tangible Capital AssetsBeginning in 2009, The City ofBrantford adopted Public SectorAccountingBoard(PSAB) Section3150 - Tangible Capital Assets. Under the new PSAB guidelines, tangible capital assets are to berecorded at their historical cost and amortized over their estimated useful life. Tangible capitalassets are defined as non-financial assets with an estimated useful life greater than I year, held foruse in the production or supply of goods and services, not held for resale, in continuous use, andvalued in excess of an established financial threshold.

The capitalization threshold for general assets is $5,000 and $25,000 for infrastructure assets.lndividualtangible capital assets with lesser value are expensed and groups ofsimilar assets, suchas library books, fire hoses, or street signs, are recorded as pooled assets based on their year ofacquisition.

Millard, Rouse & Rosebrugh LLPChanered Accounlanls

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFor the year ended December 31,2011


(b) Basis of Accounting (continued)

(Ii) a) Tangible Capital Assets (continued)Tangible capital assets are recorded at cost which includes amounts directly attributable to theacquisition, construction, development or betterment of the assets. The cost is amortized on astraight-line basis over their estimated useful lives as follows:

BuildingsVehicles:

Transit busesVehicles

Computer hardware and softwareOther:

Machinery and equipmentLand improvements

Waste, wastewater plants and networks:Underground networksWater and wastewater plants and facilities

Transportation:RoadsBridges, culverts, etc.

10 - 50 years

12 years5 - 15 years4 - 15 years

10 - 20 years10 - 30 years

50 - 75 years30 - 100 years

15 -50 years20 - 40 years

l

Expected useful lives are determined based on experience with the asset. Revisions to the estimatesmay be caused by upgrades or renewal expenditures that result in a change in the service level ofthe asset or may revise the life expectancy. These estimates and potential impairment ofthe tangiblecapital assets are reviewed annually.

During 20 II, the Tangible Capital Asset data was transferred to the JD Edwards (JDE) AccountingSystem - Fixed Asset Module. All asset classifications were reviewed as part of the transition andreclassifications made as required. The JDE Fixed Asset module calculates amortization beginningin the month the asset is put into service. Assets under construction are not amortized until the assetis available for productive use.

b) Contribution of Tangible Capital AssetsTangible capital assets received as contributions are recorded at their fair market value at the dateof receipt.

c) LeasesLeases are classified as capital leases if they transfer substantially all of the benefits and risksincidental to ownership of property. Leased capital assets are recorded as tangible capital assets.

d) InventoriesInventories held for consumption are not considered tangible capital assets.


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(b) Basis of Accounting (continued)

(iii) Government TransfersGovernment transfers are recognized in the financial statements as revenues in the period in whichevents giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteriahave been met and reasonable estimates of the amounts can be made.

(iv) Deferred Revenues - Obligatory Reserve FundsDeferred revenues represent developer and user charges, Federal and Provincial gas tax revenue,Federal and Provincial transit capital funding, move Ontario roads and bridges capital funding, and BHome housing program which have been collected, but for which the related services have yet to beperformed. These amounts will be recognized as revenues in the fiscal year the services are performed.

2 INVENTORIES AND PREPAID EXPENSES

Inventories of supplies

Prepaid expenses

Land and rehabilitation costs

2011

290,911

395,535

12,882,205

13,568,651

2010

314,377

243,363

12,542,401

13,100,141

3. CONTRIBUTIONS TO NON-CONSOLIDATED JOINT BOARDS

Further to Note I(a)(iii), the following contributions which are included as an expense on the consolidatedstatement of operations were made by the municipality to these boards:


4. TRUST FUNDS

2011

1,598,141

2010

1,985,013

Trust funds administered by the Municipality amounting to $3,609,467 (2010 - $3,558,987) have not beenincluded in the consolidated statement of financial position nor have their operations been included in theconsolidated statement of operations.


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5. CASH AND SHORT TERM INVESTMENTS

Short term investments are used by the City to invest excess cash until required to meet the City's currentfinancial obligations.

2011 2010

Cash

Short term investments

6. INVESTMENTS

30,860,311

99,333,085

130,193,396

27,247,919

90,021,583

117,269,502

L

The total investments of $24,309,917 (2010 - $28,156,099) recorded on the consolidated statement offinancial position at cost, having a market value of$26,557,128 (2010 - $29,573,366) at the end of the yearare comprised of the following:

2011 2010

Canada 2,002,236 3,318,987

Provincial 6,982,889 9,061,428

Municipal - own 2,689,467 2,564,219

Municipal - other 12,635,325 13,204,365

Other 7,100

24,309,917 28,156,099

7. INVESTMENT IN BRANTFORD ENERGY CORPORATION

In compliance with provincial legislation enacted to restructure the electricity industry in Ontario, Councilapproved the incorporation of the business of the former Brantford Hydro-Electric Commission ("theCommission"). Through its 100 per cent interest in Brantford Energy Corporation, the City retains itsinterest in the electricity business conducted by Brantford Energy Corporation's wholly-owned subsidiaries,Brantford Power Inc., Brantford Hydro Inc. and Brantford Generation Inc. The four companies areincorporated under the Ontario Business Corporations Act. Brantford Power Inc. provides regulatedelectricity distribution services, Brantford Hydro Inc. provides fibre optics networks, water heater rental andsentinel lighting services and Brantford Generation Inc. provides electricity generation.

The notes are payable, interest only, at 6.25% per annum, with principal due February 1,2016. The City hasthe option to extend the maturity date for successive five year periods. The City also has the option toconvert the principal sum of the notes into common shares of the corporation at a conversion ratio of $1 00per common share.

Millard, Rouse & Rosebrugh LLPChanered Accountants Page 15



7. INVESTMENT IN BRANTFORD ENERGY CORPORAnON (continued)

The following table provides condensed financial information in respect of the consolidated operations ofBrantford Energy Corporation for the year ended December 31:

As at December 31

Current assets

Non-current assets

Property, plant and equipment

Total Assets

Current liabilities

Long term debt

Long term customer deposits and other liabilities

Post employment benefits

Total Liabilities

Net Equity

2011 2010

30,957,118 33,080,449

11,267,679 14,556,976

74,905,342 73,214,556

117,130,139 120,851,981

15,581,543 17,231,434

55,174,469 54,435,718

9,143,813 13,093,425

976,579 893,739

80,876,404 85,654,316

36,253,735 35,197,665

Results of Operations:

Revenues

Operating expenses

Net Income

The City's investment is comprised of the following:

Equity - Beginning of Year

Common shares

Prior years accumulated net income

Net income for the year

Dividends

Other Comprehensive Income (Loss)

Change in equity for the year

Equity - End of Year

Notes receivable

Net Investment


21,101,146

18,101,455

2,999,691

23,895,512

11,302,153

35,197,665

2,999,691

(1,800,000)

(143,621)

1,056,070

36,253,735

25,492,503

61,746,238

20,108,392

17,892,874

2,215,518

23,895,512

10,168,815

34,064,327

2,215,518

(1,050,000)

(32,180)

1,133,338

35,197,665

25,492,503

60,690,168

Page 16

8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES



IIIIII

Accounts payable and accrued liabilities are comprised of the following:

Trade payables

Deposits/Unearned revenue

Payable to the provincial and federal government

9. DEFERRED REVENUES - OBLIGATORY RESERVE FUNDS

2011

28,118,705

11,749,075

4,409,380

44,277,160

2010

23,740,291

10,123,669

5,101,533

38,965,493

A requirement ofthe public sector accounting principles ofthe Canadian Institute ofChartered Accountantsis that obligatory reserve funds be reported as deferred revenue. This requirement is in place as provincial

legislation restricts how these funds may be used and under certain circumstances these funds may possiblybe refunded. The balances in the obligatory reserve funds of the City are summarized as follows:

lI

Development charges

Subdivision contributions

Recreational land (The Planning Act)

Federal gas tax revenues

Provincial gas tax revenues

Provincial roads and bridges capital funding

B-Home Housing Program

Building Code Act


2011

16,922,039

2,248,663

292,136

6,361,824

2,925,140

33,722

103,921

1,317,219

30,204,664

2010

15,347,497

2,084,182

267,492

7,899,785

2,733,374

13,627

35,313

1,684,417

30,065,687

Page 17



10. POST EMPLOYMENTIRETIREMENT BENEFITS

The City provides certain employee benefits which will require funding in future periods. Under the sickleave benefit plan, unused sick leave can accumulate and employees may become entitled to a cash paymentwhen they leave the City's employment. The City also has obligations for amounts owing to formeremployees under the Workplace Safety and Insurance Board permanent partial disability pension and foramounts owing under various benefit programs. An actuarial valuation of future liabilities was completedin May 2009 and forms the basis for the estimated liability reported in these financial statements.

The weighted average assumptions used in the valuation were as follows:2011 2010

Discount rate 4.00% 5.00%

Average compensation increase 3.30% 3.30%

Healthcare cost increases

Initial rate 6.45% 7.30%

Ultimate rate 4.75% 4.75%

Grading period 3 years 4 years

Post-Employment/Retirement Benefits

Medical, Sick LeaveDental, Life Gratuity Disability Total Benefits Total Benefits

Insurance Benefits Benefits 20ll 2010

Accrued Benefit End ofPrior Year 21,055,924 3,050,266 905,280 25,011,470 23,646,175

Adjustment to AccruedBenefit Obligation atJan. I (327,229) (327,229)Unamortized Past

Service Cost 306,046Accrued Benefit

Obligation at Jan. I 21,055,924 3,050,266 578,051 24,684,241 23,952,221Current Period

Benefit Cost 973,994 180,334 1,154,328 1,060,376Retirement

Interest Expense 1,078,559 144,841 27,310 1,250,710 1,207,560Estimated Benefit

Payment (917,487) (337,686) (63,694) (1,318,867) (1,402,116)(Gains) Losses 2,002.743 205.534 80.597 2.288,874 193.428Accrued BenefitObligation as atDecember 31 24,193,733 3,243,289 622,264 28,059,286 25,011,469UnrecognizedGains (Losses) (8,223.533) (146.091) (8,369,624) (6.812.680)Liability as at

15,970,200 3,097,198 622,264 19,689,662 18,198,789December 31

The City has established reserves to mitigate the future impact of these obligations, as disclosed in nole 20.The balance at the end of the year is $3,836,895 (2010 - $3,894,501).

Millard, Rouse & Rosebrugh LLPChan.ered Accountants

Page 18

II



11. LANDFILL CLOSURE AND POST CLOSURE LIABILITY

The City operates one primary landfill site, Mohawk Street landfill. The Mohawk site has capacity ofapproximately 13,345,000 cubic metres with approximately 7,788,637 cubic metres of capacity left. Atcurrent average fill rates, the site has a remaining operating life of approximately 60 to 70 years.

It is estimated the total cost to close and maintain the Mohawk site and to maintain all other closed phasesis approximately $34,647,444 with $14,425,911 recognized in the financial statements and $20,221,533 tobe recognized as the capacity ofthe Mohawk site is used up. The City has not designated any assets to assistwith the cost of closing and maintaining the landfill sites. Once the Mohawk site has reached full capacityit is estimated that post-closure activities would continue for approximately 100 years.

12. PENSION AGREEMENTS

The City makes contributions to the Ontario Municipal Employees Retirement System ("OMERS"), whichis a multi-employer plan, on behalf of all permanent, full-time members of its staff. The plan is a definedbenefit plan which specifies the amount ofthe retirement benefit to be received by the employees based onthe length of service and rates of pay. The amount contributed to OMERS for 2011 was $6,984,648 (2010$6,062,149) for current and past service.

13. NET LONG TERM LIABILITIES

(a) The balance of the net long term liabilities reported on the consolidated statement of [mancial position ismade up as follows:

Total long term liabilities incurred by the municipality,including those incurred on behalf of school boards,other municipalities and municipal enterprises and

outstanding at the end of the year amounted to

2011

34,491,819

2010

36,667,185

(b) The net long term liabilities reported in (a) of this note are payable as follows:

2012 to 2016 After 2016

From benefiting landowners and user ratesFrom consolidated municipal enterprisesFrom the County of Brant


11,199,9151,055,155

39,351

12,294,421

21,494,447283,799419,152

22,197,398

Page 19



13. NET LONG TERM LIABILITIES (continued)

(c) Included in the long term liabilities are the Municipal Non-Profit Housing Corporation mortgages payableto the Canadian Mortgage and Housing Corporation for the corporation's properties; Beckett Project andBranlyn Meadows Project. The buildings are pledged as security for the mortgages. The mortgages aresummarized as follows:

Beckett Project2.65% first mortgage loan to Canada Mortgage and HousingCorporation, due February 2015, payable in monthlyinstallments of$19,270 on account of principal and interest

Branlyn Meadows Project4.37% first mortgage loan to Canada Mortgage and Housing

Corporation, due March 2018, payable in monthlyinstallments of$10,023 on account of principal and interest

2011

1,619,148

1,396,6763,015,824

2010

1,805,054

1,455,0903,260,144

(d) As at December 31, 2011, the City held $2,689,467 (2010 - $2,564,219) of the net long term liabilitiesoutstanding.

(e) The long term liabilities in (a) issued in the name of the Municipality have received approval of the OntarioMunicipal Board forthose approved on or before December 31, 1992. Those approved after January 1, 1993have been approved by by-law. The annual principal and interest payments required to service theseliabilities are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs andHousing.

14 CHARGES FOR NET LONG TERM LIABILITIES

Total charges for the year for net long term liabilities are as follows:

PrincipalInterest


2011

2,575,3661,578,122

4,153,488

2010

1,772,605664,906

2,437,511

Page 20

ICORPORATION OF THE CITY OF BRANTFORD

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

r

For the year ended Decemher 31, 2011

15. ACCUMULATED SURPLUS

IAccumulated surplus consists of the following:

I2011 2010

For the General Reduction of Taxation:City - operating fund 617,661 4,122,741

IBrantford Downtown Business Improvement Area 43,876 34,610Brantford Municipal Non-Profit Housing Corporation 30,864 29,425

692,40 I 4,186,776Capital fund balance 23,459,154 30,506,743Brantford Energy Corporation net investment 61,746,238 60,690,168Reserves 1,782,829 1,722,188Reserve Funds 86,372,201 64,116,482Invested in tangible capital assets 693,661,750 675,338,696Invested in land inventory 12,882,205 12,542,401

879,904,377 844,916,678Less: Unfunded liabilities 68,534,780 65,886,323

812,061,998 783,217,131

16. USER CHARGES 2011 2010

User charges are comprised of the following:

Environmental services 7,958,259 7,331,524

General government 4,740,414 4,917,171

Health services 364,129 411,175

Planning and development 427,076 279,664

Protection services 582,633 627,490

Recreation and cultural services 5,957,255 5,836,401

Social and family services 967,348 921,636

Transportation services 4,495,790 4,009,463

Water and sewer 35,489,743 34,427,800

60,982,647 58,762,324

L


Page 21



17. OTHER REVENUES

Other revenues received by the City are comprised of the following sources:2011 2010

Sale of non inventory items

Change in equity in Branrford Energy Corporation

Interest earned on Utility promissory notes

Dividend received from Brantford Energy Corporation

Donations

Transfer from trust funds

Other recoveries and rebates

18. EMPLOYEE COMPENSATION

2,513,799

1,056,070

1,509,022

1,800,000

260,156

141,368

1,330,070

8,610,485

1,306,239

1,133,338

1,593,281

1,050,000

281,341

283,073

2,984,809

8,632,081

The Public Sector Salary Disclosure Act, 1996, requires municipalities to disclose annually the names,

positions, salaries and taxable benefits of employees paid $100,000 or more in 20 II. In 2011 the City of

Brantford had 77 employees paid $100,000 or more in the calendar year. This information was published

in the Brantford Expositor and can also be found on the Ministry of Finance website at:

http://www.fin.gov.on.calen/publications/salarydisclosurel2012/munic12a.html

19. OPERATIONS OF SCHOOL BOARDS

Further to Note I(a)(iv), the taxation, other revenues and requisitions and the overlevies (underlevies) of theschool boards are comprised of the following:

Taxation and user charges

Requisitions

Overlevies (underlevies) - end of year


2011

38,740,991

38,740,991

2010

40,665,914

40,665,914

Page 22



20. RESERVES AND RESERVE FUNDS

The total balance of reserves and reserve funds of$1 ,782,829 (20 I0 - $1,722,188) and $86,372,201 (2010$64,116,482) respectively is made up of the following:

2011 2010

Reserves sel aside for specific purposes by Council:

Library - sick leave 164,938 160,326

Library - other 1,617,891 1,561,862

Total Reserves 1,782,829 1,722,188

Reserve funds set aside for specific purposes by Council:

Replacement of equipment 2,861,139 2,387,630

Sick leave 3,671,957 3,734,175

Insurance 2,099,097 1,754,837

Social housing 6,870,398 6,822,230

Protection services 3,302,918 2,221,063

Transportation 4,340,339 2,500,194

Sanitary Sewer 15,126,471 7,597,720

Waste disposal 2,971,527 3,259,641

Industrial development 2,345,642 2,879,052

Water 22,113,210 16,091,690

Brownfields 1,672,581 1,453,909

Contingencies 3,137,020 2,225,936

Other 15,859,902 11,188,405

Total Reserve Funds 86,372,201 64,116,482

Total Reserves and Reserve Funds 88,155,030 65,838,670

Millard, Rouse & Rosebrugh LLPChartered Accountanls

Page 23



21. CONTRACTUAL OBLIGATION - ONTARIO CLEAN WATER AGENCY (OCWA)

In accordance with an operating service agreement between the Municipality and the Ministry of theEnvironment, the existing sewage treatment plant is operated by the OCWA. The Municipality is obligatedto meet all operating costs related to the plant.

Included in the Consolidated Statement of Operations are the 2011 charges from the OCWA of$3,409,234(2010 - $3,574,112). Information received from the OCWA pertaining to the sewage treatment plantindicated the following:

Accumulated Net Operating Surplus (Deficit) 2011 2010

Balance - Beginning of Year 89,662 (112,270)

Deficit paid to (Surplus refunded by) OCWA (89,662) 112,270

Operating expenditures (3,524,182) (3,372,180)

Payments made by the city 3,498,896 3,461,842

Balance - End of Year (25,286) 89,662

Reserve Fund for Capital Expenditures 2011 2010

Balance - Beginning of Year 110,148 110,062

Interest 281 86

Balance - End of Year 110,429 110,148

The accumulated net operating surplus (deficit) and reserve fund for capital expenditures indicated aboveare not reflected in the Consolidated Statement of Financial Position.

22. BUDGET FIGURES

Brantford City Council completes budget reviews for its operating and capital budgets annually. Theapproved consolidated operating budgets for 2011 are reported on the statement of operations and are notadjusted for full accrual accounting. For capital spending, budgets are set for individual projects and fundingfor these projects are detennined annually and made by transfers from reserve funds and by the applicationof grants or other funds available to apply to capital projects.

23. COMPARATIVE FIGURES

Certain of the prior year's figures, provided for purpose of comparison, have been reclassified to conformto the current year's statement presentation.


Page 24



24. CONTINGENT LIABILITIES

Corporation of the City of Brantford(a) The City has been named as a defendant in an action regarding property development within the City ofBrantford. The amount and nature of the possible outcome is not determinable at this time and as a resultno provision has been made in the financial statements.

(b) The City has been named as a respondent in an attempt to have certain City by-laws set aside. Theamount and nature of the possible outcome is not determinable at this time and as a result no provision hasbeen made in the financial statements.

(c) An action has been commenced against the City alleging an ongoing duty to consult with aboriginalpersons. The amount and nature of the possible outcome is not determinable at this time and, as a result, noprovision has been made in the financial statements.

(d) Certain claims have been issued against the City related to property expropriation. The amount andnature of the possible outcome is not determinable at this time and as a result no provision has been madein the financial statements.

(e) The City is the respondent to an appeal to the Ontario Municipal Board related to land development.Any settlement (if any) related to this appeal has not been determined and as a result. no provision has beenmade in these financial statements.

(I) An action has been commenced against the City related to outstanding costs associated with repair to anongoing construction engagement. The amount and nature ofany outcome cannot be determined at this timeand as a result, no provision has been made in these financial statements.

(g) A claim has been filed against the City by an individual. The claim relates to the City's allegedinvolvement with a property developer and related corporations. The action is being defended by the City.

(h) A claim has been filed against the City by a corporation. The claim relates to procurement issues withrespect to the Wayne Gretzky Sports Centre project. The action is being defended by the City.

Brantford Energy CorporationGeneral Liability InsuranceThe Company has obtained general liability and enhanced directors and officers insurance coverage fromthe Municipal Electric Association Reciprocal Insurance Exchange ("The MEARIE Group") expiringJanuary I, 2013. The MEARIE Group is an insurance reciprocal whereby all members through theunincorporated group share risks with each other. Members ofthe MEARIE Group are assessed a premiumdeposit at policy execution. Should the group experience losses that are in excess of the accumulatedpremium deposits of the members combined with reserves and supplementary insurance, members wouldbe assessed a supplementary or retro assessment on a pro-rata basis for the years in which the Company wasa member.

As at December 31, 20 II, the Company has not been made aware of any additional assessments.Participation in MEARIE covers a three year underwriting period which expires on January 1, 2013.


Page 25



25. CONTRACTUAL OBLIGATIONS AND COMMITMENTS

Wilfrid Laurier UniversityThrough an agreement in 20 II, the City has committed a grant for the development of a new AcademicCentre. The grant in the amount of $1 ,300,000 is to be paid to the University in annual instalments. Theremaining amount will be paid as follows:

$150,000 for years 2012 to 2013, $175,000 for years 2014 to 2017 and $150,000 for the year 2018

St. Joseph's Health Care SystemThrough an agreement in 2011, the City has committed to subsidize $3,327,683 for the operation of the St.Joseph's Lifecare Centre until 2014. The remaining amount of annual subsidy will be paid as follows:

$870,996 for years 2012 to 2013, and $714,695 for the year 2014.

Stedman Community HospiceThe City, through a resolution ofCity Council in 2011, has committed to provide the Stedman CommunityHospice $1 ,200,000. The funds can be used by the Hospice for capital purposes only. The remaining amountwill be paid as follows:

$240,000 for years 2012 to 2015.

Financing LeasesThe City has entered into financing leases for various equipment, vehicles, and properties with annual leasepayments as follows:

2012 -1,572,2172016 - 1,188,634

2013 - 1,419,489 2014 - 1,252,7112017 to 2025 -10,103,305

2015 - 1,205,116

Branlford Energy Corporation(a) The Company has contracted Wajax Power Systems (Wajax) to design and build the LFG facilities for

a fixed amount of$13,193,446. In addition, the contract provides for Wajax to provide operation andmaintenance services for a period of ten years beginning with the commercial operations of thefacilities. The Company also has an option to extend the term of these services for an additional tenyears.

(b) The Company has also entered into an agreement with the City allowing the Company access to theMohawk Street landfill to install, operate and maintain a landfill gas collection and utilization system.This agreement expires August 22, 2030.

(c) Smart Meter InitiativeThe Province of Ontario has committed to have "Smart Meter" electricity meters installed in 800,000homes and small businesses throughout Ontario by the end of20 1O. Smart Meters permit consumptionto be recorded within specific time intervals and specific tariffs to be levied within such intervals.

The Company has installed approximately 37,134 (2010 - 35,255) Smart Meters as of the end of2011and anticipates having installed a total of37 ,240 Smart Meters upon completion ofits mass deployment.


Page 26


Tangible Capital Assets - Continuity Schedule SCHEDULE 1

For the year ended Land Machinel1' InfrastructureAssets Under 2011 Total 2010 Total

December 31, 2010 Land Improvements Building & Equipment Construction (incl WlP) (incl WIP)

Total Historical Cost:

Balance: Beginning afyear 35,746,622 39,084,553 194,905,118 65,308,594 725,049,991 88,057,983 1,148,152,861 1,077,604,555

Add: Additions during the year 4,789,063 47,359,383 6,317,188 55,807,799 8,961,394 123,234,827 76,501,765

Less: Disposals during the year 24,688 2,623,683 2,117,339 3,164,156 76,061,923 83,991,789 5,953,459

Balance: End ofyear 35,746,622 43,848,928 239,640,818 69,508,443 777,693,634 20,957,454 1,187,395,899 1,148,152,861

Accumulated Amortization:

Balance: Beginning ofyear 141,382 19,462,995 120,755,039 33,318,365 299,136,384 472,814,165 447,931,688

Add: Amortization expense 13,930 2,081,007 3,906,861 6,412,038 15,421,594 27,835,430 28,784,923

Less: Accurn amort on disposals 24,688 2,332,475 2,060,600 2,497,683 6,915,446 3,902,446

Balance: End afyear 155,312 21,519,314 122,329,425 37,669,803 312,060,295 493,734,149 472,814,165

Total: NET BOOK VALUE 35,591,310 22,329,614 117,311,393 31,838,640 465,633,339 20,957,454 693,661,750 675,338,696

Millard. Rouse & Rosebrugh LLPC~ered Ae<::ounlalll5

Page2?


SEGMENTED INFORMATION SCHEDULE 2

Tbe City ofBrantford is a single tier municipality tbat provides a wide range ofservices to its citizens. Tbe major services cbosen for segmented disclosure are lbosefor wbicb tbe percentage ofannual operating expenditures is greater tban 10% of tbe Corporation's total operating expenditures. Tbe revenues and expendituresreported for eacb segment includes directly attributable amounts as well as internal cbarges and recoveries allocated on a reasonable basis.

A description of eacb major service and lbe activities eacb provide are as follows:

Police ServicesThe City of Brantford Police service enhances the quality of life for all citizens and responds to their changing needs by ensuring and promoting public safety inpartnersbip with our conununity.

Services provided include preserving peace by preventing crime. providing assistance and encouragement to persons in the prevention of these offences,apprebending criminals, laying charges, executing warrants and enforcing City ofBrantford municipal bylaws.

Social and Family ServicesSocial and Family services ensures a healtby community by providing a social infrastructure to the Citizens ofBrantford. Services include general assistance, incomesupport, employment assistance, childcare, affordable housing and assistance to aged persons.

Transportation ServicesThe Transportation services department is responsible fortbe safe and efficient movement ofpeople and goods witbin tbe City ofBrantford. Responsibilities includeroad construction and maintenance, traffic signals and signs, winter control, transit operation, developing parking and traffic control bylaws, implementation andmaintenance of street ligbting, and management and maintenance of parking garages and lots.

Environmental ServicesEnvironmental services include sanitary sewer system, storm sewer system, waterworks, waste collection, waste disposal and recycling.

Responsibilities include water treatment and maintenance, water distribution, water quality, water conservation, the water pollution control plant, pumping stations,pollution control, stonn and sanitary sewer maintenance, curbside garbage collection, waste diversion, yard waste management, bousehold hazardous waste dayevents and landfill site operations.

Recreation and Cultural ServicesThis segment includes parks, recreation programs, recreation facilities, golf courses, libraries and cultural services. Responsibilities include management andprovision ofrecreational services, facilities and programs, administration and maintenance ofthe main library and SI. Paul Avenue branch, operation and maintenanceof two public golf courses, preservation of art galleries, museums and tbe Sanderson Centre for lbe Performing Arts.

Page 28

- - - - -Millard. Rouse & Rosebrugh LLP

C'1OIrlertd Ao::ou"Uln!i

- - - - - - -



For the year ended Police General Social Service & Transportation Environmental Recreational & Other ConsolidatedDecember 31, 201 t Services Assistance Social Housing Services Services Cultural Services Services III 2011

Revenues

Taxation revenues 120,841,955 120,841,955

Grants 1,035,406 22,072,843 23,359,301 4,587,311 4,526,631 18,199,261 213,992 73,994,745Revenue from other municipalities 527,017 3,112,395 514,049 6,164 39,448 4,199,073

Other revenues [2] 772,277 125,291 5,886,336 7,470,899 40,714,111 7,624,997 24,803,128 87,397,039

Government Business Enterprise 4,365,092 4,365,092

Total Revenues 1,807,683 22,725,151 32,358,032 12,058,210 45,754,791 25,830,422 150,263,615 290,797,904

Expenditures

Salaries, wages and benefits 23,610,781 6,892,286 12,073,476 13,036,937 6,590,056 13,765,180 38,539,765 114,508,481

Materials 1,531,465 466,600 5,423,344 7,346,147 4,278,955 4,284,345 6,692,773 30,023,629

Contracted services 947,569 175,209 17,856,184 7,418,219 11,181,626 2,374,880 8,143,533 48,097,220

External transfers 2,400 21,325,129 5,542,172 123,036 388,168 3,987,473 31,368,378

Amortization 605,788 78,255 1,839,058 7,814,863 11,479,272 3,872,973 2,145,219 27,835,428

Debt servicing 164,414 17,231 1,024,854 101,278 255,797 1,563,574

Other expendirures [3] 2,638,216 1,429,991 1,704,019 1,125,478 7,600,677 2,658,109 (8,600,163) 8,556,327

Total Expenditures 29,336,219 30,367,470 44,602,667 36,758,875 42,278,476 27,444,933 51,164,397 261,953,037

Annual Surplus (Deficit) (27,528,536) (7,642,319) (12,244,635) (24,700,665) 3,476,315 (1,614,511) 99,099,218 28,844,867

[I] Other Services - Includes General Government, Protection Services (excluding Police Services), Health Services, Planning and Development and Utility operation.

[2] Other Revenues - Includes licenses, permits, interest, donations, sale ofequipment, contributed capital assets and publications, gaming revenues and user charges.

[3] Other Expenditures - Includes tax write-offs, rents and financial expenses, inter-functional adjustments, allocation of program support and loss on disposal oftangible capital assets.

Page 29Millard. Rouse & Rosebrugh LLP

ChOlrlefOO Aecoul1lalllS



For the year ended Police General Social Service & Transportation Environmental Recreational & Other ConsolidatedDecember 31, 2010 Services Assistance Social Housing Services Services Cultural Services Services II) 2010

Revenues

Taxation revenues 119,788,172 119,788,172

Grants 1,029,496 21,098,583 23,540,966 6,093,549 7,505,221 10,718,468 2,998,367 72,984,650

Revenue from other municipalities 908,432 2,684,308 598,585 4,606 42,262 4,238,193

Other revenues I2} 2,502,976 60,559 6,046,686 6,469,580 40,260,615 9,066,365 24,185,538 88,592,319

Government Business Enterprise 3,776,619 3,776,619

Total Revenues 3,532,472 22,067,574 32,271,960 12,563,129 48,364,421 19,789,439 150,790,958 289,379,953

Expenditures

Salaries, wages and benefits 22,663,771 6,489,733 11,635,563 12,591,806 6,612,300 13,397,755 36,794,360 110,185,288

Materials 1,375,775 395,868 5,925,576 6,632,738 3,980,049 4.040,380 6,712,952 29,063,338

Contracted services 863,059 177,781 17,275,488 6,899,202 10,383,124 1,760,067 8,823,812 46,182,533

External transfers 6,180 24,917,766 4,686,445 209,627 381,256 3,647,842 33,849,116

Amortization 640,322 73,763 2,636,931 8,508,550 11,540,321 3,213,393 2,171,643 28,784,923

Debt servicing 173,114 21,054 380,100 109,054 308,846 992,168

Other expenditures [3] 2,652,621 1,336,618 1,491,229 730,819 5,083,697 2,609,324 (7,820,001) 6,084,307

Total Expenditures 28,201,728 33,391,529 43,824,346 35,384,169 38,189,218 25,511,229 50,639,454 255,141,673

Annual Surplus (Deficit)(2.

(11,323,955) (11,552,386) (22,821,040) 10,175,203 (5,721,790) 100,151,504 34,238,2805e+07)

[1] Other Services - Includes General Government, Protection Services (excluding Police Services), Health Services, Planning and Development and Utilityoperation.

[2] Other Revenues - Includes licenses, pennits, interest, donations, sale ofequipment, contributed capital assets and publications, gaming revenues and user charges.

[3] Other Expenditures - Includes tax write-offs, rents and financial expenses, inter-functional adjustments, allocation of program support and loss on disposal oftangible capital assets.

Page 30Millard. Rouse & Rosebrugh LLP

Chartered Accwnlillll$

- -

Millard, Rouse & Rosebrugh LLPChartered AccountantsP.O. Box 367, 96 Nelson StreetBrantford, Ontario N3T 5N3Telephone: (519) 759-3511Facsimile: (519) 759-7961


To the Members of Council,Inhabitants and Ratepayers of theCorporation of The City of Brantford

We have audited the accompanying financial statements ofthe trust funds ofthe Corporation ofthe City ofBrantford,which comprise the statement of financial position as at December 31,2011, and the statement ofcontinuity for theyear then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance withCanadian generally accepted accounting principles, and for such internal control as management determines isnecessary to enable the preparation of financial statements that are free from material misstatement, whether due tofraud or error.

Auditors' ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our auditin accordance with Canadian generally accepted auditing standards. Those standards require that we comply withethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financialstatements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the fmancialstatements. The procedures selected depend on the auditors' judgement, including the assessment of the risks ofmaterial 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 financialstatements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating theappropriateness 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 auditopinIon.

OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position ofthe trust fundsof The City Brantford as at December 31, 2011, and the continuity of trust funds for the year then ended inaccordance with Canadian generally accepted accounting principles.

~L/.4alAugust 8, 2012 CHARTERED ACCOUNTANTS


Page31

,

CORPORATION OF THE CITY OF BRANTFORDTrust Funds

STATEMENT OF FINANCIAL POSITION

As at December 31

ASSETS

Current Assets

Cash (Note 2)

Investments - at cost (Note 3)

Municipal - own

Municipal - other

Accrued interest on investments

Inventory

Due from the City of Brantford

LIABILITIES

Accrued accounts payable

FUND BALANCE

2011

1,820,424

1,471,499

98,000

29,513

4,593

185,438

3,609,467

3,609,467

3,609,467

2010

1,568,095

1,646,896

203,000

32,609

4,593

104,120

3,559,313

326

3,558,987

3,559,313

See accompanying notes Millard, Rouse & Rosebrugh LLPChartered Accountants Page 32


STATEMENT OF CONTINUITYFor the year eoded December 31, 2011 Cemeteries Dormant Subdivision

Care and Mausoleum Community Subdivision Maintenance University

Total Maintenance Endowment Committees Deficiencies Agr~ments Trust

Balance - Beginning of Year 3,558,987 2,830,489 61,471 44,396 284,640 85,532 15,924

Revenues

Investment income 119,740 112,131 791 595 3,435 1,032 160

Principal deposits received 737,238

Sale of plots/crypts 62,960 62,960

Monument care and maintenance 10,950 10,950

Police Services auction proceeds 5,067

Donations and other revenue 18,297 10,882 7,415

954,252 186,041 11,673 8,010 3,435 1,032 160

Expenditures

Appropriations to other funds:

Current operations 165,025 112,131 16,084

Refund of deposits 725,107

Equipment and services for

residents and staff 13,640

903,772 112,131 16,084

Balance - End of Year 3,609,467 2,904,399 73,144 52,406 288,075 86,564

See accompanying notes

- -Millard. Rouse & Rosebrugh LLP

Chartered .A1xou<ltanl'

- -Page 33

CORPORAnON OF THE CITY OF BRANTFORDTrust Funds

STATEMENT OF CONTINUITYFor the year ended December 31, 2011 Sewer Designated Police Police Services Client Funds

Prepaid Local Property Services Auction Management John Noble Home

Improvements Grants Seized Funds Proceeds Trusteeship Residents General

Balance - Beginning of Year 5,746 48,377 31,201 50,997 49,761 18,535 31,918

Revenues

Investment income 69 584 199 572 172

Principal deposits received 588,022 132,153 17,063

Sale of plots/crypts

Monument care and maintenance

Police Services auction proceeds 5,067

Police Services seized funds

Donations and other revenue

69 584 199 5,639 588,022 132,153 17,235

Expenditures

Appropriations to other funds:

Current operations 23,657 13,153

Refund of deposits 596,157 128,950

Equipment and services for

residents and staff 13,640

23,657 13,153 596,157 128,950 13,640

Balance - End of Year 5,815 48,961 7,743 43,483 41,626 21,738 35,513

See accompanying notes Millard. Rouse & Rosebrugh LLPCl1artered AccQl,lntanli

Page 34


NOTES TO THE FINANCIAL STATEMENTSFor the year ended December 31, 2011


The financial statements ofthe trust funds ofthe Corporation ofthe City ofBrantford are the representationof management prepared in accordance with accounting policies prescribed for Ontario Municipalities bythe Ministry ofMunicipal Affairs and Housing. Since precise determination ofmany assets and liabilitiesis dependent upon future events, the preparation ofperiodic fmancial statements necessarily involves the useof estimates and approximations. These have been made using careful judgements.

(a) Basis of Accounting

Capital receipts and income are reported on the accrual basis of accounting. Expenditures are reported onthe accrual basis ofaccounting which recognizes expenditures as they are incurred and measurable as a resultof the receipt of goods or services and the creation of the legal obligation to pay.

(b) Inventory

The inventory ofmausoleum crypts recorded in the Mausoleum Endowment Trust Fund are recorded at cost.

(c) Investments

Premiums or discounts on the purchase of investments are recognized on acquisition.

2. CASH

All cash is invested in an interest bearing bank account, with the exception ofthe Client Funds ManagementTrusteeship bank account.

3. INVESTMENTS

Trust fund investments of $1 ,569,499 (20 I0 - $1,849,896) reported on the Statement ofFinancial Positionat cost, have a fair market value of$I,837,123 (2010 - $1,989,361) at the end of the year.

The investments yield interest rates from 4.25% to 6.75% and have maturity dates ranging from 2012 to2039.

4. STATEMENT OF CASH FLOWS

A statement of cash flows has not been provided as the information is readily available in the financialstatements provided.

Millard, Rouse & Rosebrugh LLPChartered Accountants Page 35

II-MI~

Millard, Rouse & Rosebrugh LLPChartered AccountantsP.O. Box 367, 96 Nelson StreetBranlford, Ontario N3T 5N3Telephone: (519) 759-3511Facsimile: (519) 759-7961


To the Board Members ofThe Public Lihrary Board, Members of Council, Inhabitants andRatepayers of the Corporation ofthe City of Brantford

We have audited the accompanying financial statements of the Brantford Public Library Board, which comprisethe statement of financial position as at December 31, 2011, and the statement of operations, statement ofchanges in net financial assets and statement of cash flows for the year then ended, and a summary of significantaccounting policies and other explanatory information.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these fmancial statements in accordancewith Canadian generally accepted accounting principles, and for such internal control as management determinesis necessary to enable the preparation of financial statements that are free from material misstatement, whetherdue to fraud or error.

Auditors' ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted ouraudit in accordance with Canadian generally accepted auditing standards. Those standards require that wecomply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whetherthe financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditors' judgment, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates madeby 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 ourqualified audit opinion.

Page 36

Basis for Qualified OpinionIn common with many non-profit organizations, the Board derives revenue from donations, the completeness ofwhich is not susceptible of satisfactory auditing verification. Accordingly, our verification of these revenues waslimited to the amounts recorded by the Board and we were not able to determine whether any adjustments mightbe necessary to donation revenues, excess ofrevenue over expenses, assets and surplus.

Qualified OpinionIn our opinion, except for the effects, if any, of the matter described in the Basis for Qualified Opinion paragraph,the financial statements present fairly, in all material respects, the fmancial position of the Brantford PublicLibrary Board as at December 31, 2011 and its statement of operations, statement of changes in net assets andstatement of cash flows for the year then ended in according with Canadian generally accepted accountingprinciples.

May 14,2012


CHARTERED ACCOUNTANTSLicensed Public Accountants

Page 37

BRANTFORD PUBLIC LIBRARY BOARD


As at December 31

Financial AssetsCash and sbort term investmentsMarketable securitiesAccounts receivableEmployee computer purchase loan (Note 2)

Financial LiabilitiesAccounts payable and accrued liabilitiesDeferred revenue (Note 3)Vested sick leave payable (Note 4)

Net Financial Assets

Non-Financial AssetsTangible Capital Assets (Schedule 4)

Total Net Assets

Accumulated Surplus - end of year (Note 5)

2011 2010

1,943,090 1,865,0167,100

421,632 89,3906,208 4,613

2,370,930 1,966,119

562,155 186,65125,946 57,280

164,938 160,326

753,039 404,257

1,617,891 1,561,862

7,655,274 7,535,106

9,273,165 9,096,968

9,273,165 9,096,968

See accompanying notes Millard, Rouse & Rosebrugh LLPChartered Accounlants

Page 38


STATEMENT OF OPERATIONS

For the year ended December 31

Revenue (Schedule I)GrantsOther revenue

2011

4,623,720378,105

5,001,825

2010

4,085,305356,315

4,441,620

Expenses (Schedule 2)Salaries and benefitsBuildingOther operating expensesAdministrative expenses

Income Before Under-noted Item

Other Income/(Expense)Amortization of tangible capital assets

Annual Surplus/(Deficit) from OperationsAccumulated Surplus - Beginning of Year

Accumulated Surplus - End of Year

3,127,149 3,036,706227,751 220,501204,387 216,332124,988 124,420

3,684,275 3,597,959

1,317,550 843,661

(1,141,353) (1,203,908)

176,197 (360,247)9,096,968 9,457,215

9,273,165 9,096,968

See accompanying notes Millard, Rouse & Rosebrugh LLPChartered ACGOuntants

Page 39


STATEMENT OF CHANGES IN NET FINANCIAL ASSETS

For tbe year ended December 31 2011 2010

Annual Surplus/(Deficit) from Operations 176,197 (360,247)Amortization of tangible capital assets 1,141,353 1,203,908Acquisition of tangible capital assets (1,261,521) (633,210)

Increase in Net Financial Assets 56,029 210,451Net Financial Assets - Beginning of Year 1,561,862 1,351,411

Net Financial Assets - End of Year 1,617,891 1,561,862

See accompanying notes Millard, Rouse & Rosebrugh LLPChartered Accountants

Page 40


STATEMENT OF CASH FLOWS


Cash Flows From Operating ActivitiesAnnual Surplus

Non-casb charges to operations:Amortization

2011

176,197

1,141,353

1,317,550

2010

(360,247)

1,203,908

843,661

Sources (Uses) of Cash:(Increase)lDecrease in accounts receivableIncrease/(Decrease) in accounts payable aod accrued liabilities(Increase)lDecrease in employee computer purchase loans(Increase)lDecrease in deferred revenue(Increase)lDecrease in vested sick leave

Cash Flows From Investing ActivitiesProceeds on disposal of investmentsGain on disposal of investments

(332,242) (40,971)375,504 (12,295)

(1,595) 725(31,334) 34,000

4,612 (34,591)

14,945 (53,132)

7,786(686)

7,100

Cash Flows From Capital ActivitiesAcquisition of tangible capital assets

Net Increase in Cash and Cash EquivalentsOpening Cash and Cash Equivalents

Closing Cash and Cash Equivalents

(1,261,521)

78,0741,865,016

1,943,090

(633,210)

157,3191,707,697

1,865,016


Page 41




The financial statements are the representation of management prepared in accordance with Canadiangenerally accepted accounting principles prescribed by the Public Sector Accounting Board of theCanadian Institute of Chartered Accountants.

(a) MeasurementSince precise determination of many assets and liabilities is dependent upon future events, thepreparation of periodic financial statements necessarily involves the use of estimates andapproximations. These have been made using careful judgements.

(b) Basis of Accountingi) Accrual Basis of Accounting

Expenditures and related sources of financing are reported on the accrual basis of accounting. Theaccrual basis of accounting recognizes revenues in the period in which transactions or eventsoccurred that gave rise to the revenues; expenditures are recognized in the period the goods andservices are acquired and a liability is incurred or transfers are due.

ii) Non-financial assets, Tangible Capital AssetsNon-financial assets are not available to discharge existing liabilities and are held for use in theprovision of services. They have useful lives extending beyond the current year, and are notintended for sale in the ordinary course of operations. The change in non-financial assets duringthe year, together with the income (deficit) from operations, provides the Change in Net FinancialAssets for the year.

Tangible capital assetsTangible capital assets are recorded at cost, which includes all amounts that are directlyattributable to acquisition, construction, development or betterment of the asset. The cost, lessresidual value, of the tangible capital assets are amortized on a straight-line basis over theirestimated useful lives as follows:

Land improvementsBuildingsBuilding improvementsMachinery and EquipmentTechnology EquipmentBooksFurniture and Fixtures

20 years40 years

10 to 20 years10 to 20 years

3 to 4 years7 years

10 years

Contribution of tangible capital assetsTangible capital assets received as contributions are recorded at their fair value at the date ofreceipt, and that fair value is also recorded as revenue. Similarly, transfers of assets to thirdparties are recorded as an expense equal to the net book value of the asset as of the date of transfer.


Page 42



1. SUMMARY OF SIGNiFICANT ACCOUNTING POLICIES (continued)

(c) ReservesReserves are established by the Board for specific expenditures as follows:

a} Grant Opportunity - To provide funds to supplement those received through certain grants.b} New Media - To provide funds to replace damaged and worn out stock and to assist in the

introduction of new media.c} Equipment - To provide funds for replacement of library equipment.d} Automated Equipment - To provide funds to upgrade the Information System.e} Sick Leave - To provide funds for sick leave as described in Note 4.f) Material Acquisition - To provide funds for material acquisition commitments of the current

year.

(d) Branlford Public Library TrustIn 1993, the Board established the Brantford Public Library Trust. The objectives of the Trust areto enhance book collections and user access, to fund capital purchases and to match funds forcertain programs from time to time as established by the Board.

The activities of the Trust are to be carried out through two funds. The Endowment Fund is toinclude all monetary gifts and bequests. The Special Purpose Fund is to include all monetary giftsand bequests for which the donor has, as a condition, required the gift or bequest to be used forspecific purposes. To date, no donations have been received in this fund.

Income earned in the Special Purpose Fund will be added to the capital of the Endowment Fund,unless such an addition contravenes any condition made by a donor to the Special Purpose Fund.

(e) Revenue RecognitionGrants, service charges and other revenues are recognized in the year of receipt. Revenue relatingto specified expenditures not yet incurred is recorded as deferred revenue and recognized when thespecified expenditure is made.

2. EMPLOYEE COMPUTER PURCHASE LOANS

The Library offers its employees loans to purchase home computers. These loans are to be repaid over atwo year period from the date of the loan. $4,988 of the loans outstanding are expected to be repaid in2012.

3. DEFERRED REVENUE

Health communities grantLost book recoveryDonationMohawk CollegeOther

Millard, Rouse & Rosebrugh LLPChanered Accountants

2011

14,752

11,194

25,946

2010

33,61415,0324,003

4,63157,280

Page 43



4. LIABILITY FOR VESTED SICK LEAVE BENEFITS

Under the sick leave benefit plan, unused sick leave can accumulate and employees may become entitledto a casb payment wben they leave the library's employment. The liability for these accumulated days, tothe extent that they have vested and could be taken in cash by an employee on tennination, amounted to$164,938 (2010 - $160,326) at the end of the year. An amount of$IO,522 (2010 - $49,092) was paid toemployees who left the library during the year. A reserve has been established to provide for this pastservice liability. The balance at the end of the year is $164,938 (2010 - $160,326). Anticipated paymentsover the next five years to employees who are eligible to retire are as follows:

5.

20122013201420152016

ACCUMULATED SURPLUS

Accumulated Surplus consists of the following:Invested in tangible capital assetsReserve FundsEndowment FundOperationsBalance- End of Year

16,6406,238

2011

7,655,2741,566,827

216,002(164,938)

9,273,165

2010

7,535,1061,508,898

213,290(160,326)

9,096,968

6. PENSION AGREEMENTS

The Library makes contributions to the Ontario Municipal Employees Retirement Fund (OMERS), whichis a multi-employer plan, on behalf of 42 members of its staff. The plan is a defined benefit plan whichspecifies the amount of the retirement benefit to be received by the employees based on the length ofservice and rates of pay.

The amount contributed to OMERS for 2011 was $157,712 (2010 - $129,765) for current service.

7. COMMITMENTS

The Library has committed to certain expenditures relating to the replacement of their HVAC system.Funds will be transferred out of reserves when related commitments become due.


Page 44



8. FINANCIAL INSTRUMENTS

Fair ValueTbe fair value of fmaneial instruments, sucb as casb and sbort-term investments, accounts receivable andaccounts payable, are determined to approximate their recorded values. The fair value of marketablesecurities is based on quoted market values as at year end.

Credit RiskTbe Library's credit risk relates to its accounts receivables. Tbe risk of significant loss is consideredremote.

9. BUDGET AMOUNTS

The Library board budget is developed in accordance with the City of Brantford budget process. Thebudget is set and approved, wbereby all costs are anticipated to be expended during tbe fiscal year. Thebudget figures presented in tbe financial statements bave been adjusted to reflect tbe accrual basis ofreporting and consequently, all budget amounts related to non-financial asset expenditures bave beenremoved. The Brantford Public Library Board bas operated within its 2011 approved budget.

10. CAPITAL MANAGEMENT

Tbe Library's objective in managing its capital is to maintain fmancial stability in order to safeguard itsability to continue to provide access to knowledge, literacy and leisure pursuits to its members.


Page 45

L

BRANTFORD PUBLIC LffiRARY BOARD

SCHEDULE OF REVENUE SCHEDULE 1

Budget Actual ActualFor the year ended December 31 2011 2011 2010

(unaudited)(Note 9)

GrantsCity of Brantford- Operations 3,899,155 3,899,155 3,889,973City of Brantford- Capital- HVAC 500,000Ministry of Culture- Operating 150,751 150,751 150,751Ministry of Culture- $15M Fund 2,500Ministry of Tourism and Culture

- Internet Connectivity 5,200 4,006 6,534- Capacity Building Grant 11,237 5,611

Ministry of Government Services- Service Ontario 3,000 2,000Ministry of Health Promotion- Healthy Living 33,614 3,636Ministry of Training- Summer Career 14,400 6,470 6,047Human Resources & Skills Development Canada

- Summer Career Placement 5,600 5,028 5,028- Young Canada Works 14,000 10,459 13,225

4,089,106 4,623,720 4,085,305

Other RevenueFines 79,000 84,326 84,779Cards 2,000 1,771 1,954Books sold, lost, damaged or discarded 15,032 13,622Photocopier and reader printer 18,000 18,886 17,506Contract services 178,047 180,851 172,905Sundry 3,400 15,584 9,953Interest earned- FundlReserve 5,000 25,508 15,401Donations- operating 15,000 6,421 15,576Meeting- rental space 11,000 8,399 10,429Non-residence fees 16,000 12,696 13,320Partnerships 8,631 870

327,447 378,105 356,315

Total Revenue 4,416,553 5,001,825 4,441,620


Page 46


SCHEDULE OF EXPENSES SCHEDULE 2


(unaudited)(Note 9)

Salaries and BenefitsSalaries

Staff salaries 2,615,602 2,584,690 2,465,136Read-On Staff 34,300 39,926 39,102

Employee benefits 531,371 492,011 483,376Sick leave payment 10,522 49,092

3,181,273 3,127,149 3,036,706

BuildingLight, heat, water 126,600 105,743 112,708Repairs and maintenance 70,300 44,671 45,516Security 40,200 51,714 36,654Insurance 28,000 25,623 25,623

265,100 227,751 220,501

Otber Operating ExpensesAutomated services 120,400 140,422 152,706Internet connectivity 30,200 27,634 27,892Reader printer 2,900 2,834 3,543New equipment purchases 19,300 6,460 5,827Programming 9,400 10,542 12,211Photocopier rental and supplies 6,500 6,988 5,309Book recoveries 7,100 7,270 6,899Book transportation 2,800 2,237 1,945

198,600 204,387 216,332

Administrative ExpensesStationary and software 9,700 7,874 10,267Communications 14,000 10,537 10,455Postage and freight 6,500 8,243 7,463Professional fees 26,400 40,217 41,746Memberships and staff training 18,700 16,394 19,030Marketing and publicity 30,100 33,369 28,023Volunteer and miscellaneous 11,300 8,354 7,436

116,700 124,988 124,420

3,761,673 3,684,275 3,597,959

Millard, Rouse & Rosebrugh LLP Page 47Chartered ACCQuntants


SCHEDULE OF CONTINUITY OF RESERVES AND TRUST SCHEDULE 3

For the year ended December 31, 2011

Reserves

Balance- Beginning of YearTransfers from OperationsTransfers to OperationsBalance- End of Year


Reserves



Brantford Public Library Trust


GrantOpportunity

116,8526,486

(5,000)118,338

AutomatedEquipment

511,71175,883

587,594

NewMedia

58,33610,742

69,078

Sick LeaveReserve(Note 4)

160,32615,134

(10,522)164,938

Equipment

587,70876,851

(112.120)552,339

MaterialAcquisition

73,96574,540

(73,965)74,540

EndowmentFund

213,2902,712

216,002

IlI


Page 48


SCHEDULE OF TANGIBLE CAPITAL ASSETS SCHEDULE 4

Land Building Machinery &Land Improvements Building Improvements Equipment 2011 Total 2010 Total

CostBalaoce- Beginning ofYear 638,133 1,376 1,445,667 7,416,031 6,654,169 16,155,376 15,916,865Add: Additions during the year 571,360 690,161 1,261,521 633,210Less: Disposals during the year 526,684 526,684 394,699Balance- End of Year 638,133 1,376 1,445,667 7,987,391 6,817,646 16,890,213 16,155,376

Accumulated AmortizationBalaoce- Beginning of Year 1,376 855,421 4,004,083 3,759,390 8,620,270 7,811,061Add: Amortization during the Year 36,142 387,936 717,275 1,141,353 1,203,908Less: Accumulated Amortization onDisposals 526,684 526,684 394,699Balance- End of Year 1,376 891,563 4,392,019 3,949,981 9,234,939 8,620,270Net Book Value ofTangible Capital Assets 638,133 554,104 3,595,372 2,867,665 7,655,274 7,535,106

Millard. Rouse & Rosebrugh LLPCharte<eod Ac<:ooIl\all1S

-Page 49

Millard, Rouse & Rosebrugh LLPChartered AccountantsP.O. Box 367, 96 Nelson StreetBrantford, Ontario N3T 5N3Telephone: (519) 759-3511Facsimile: (519) 759-7961


To the Chair and Members of theBrantford Municipal Non-Profit Housing Corporation

We have audited the accompanying fmancial statements of Brantford Municipal Non-Profit HousingCorporation, which comprise the statement of financial position as at December 31, 20 II, the statement ofchanges in net assets, the statements of operations of Beckett Project - Shelter, Beckett Project - Non-Shelter, andBranlyn Meadows Project - Shelter, the statement of replacement reserve funds, and a summary of significantaccounting policies and other explanatory information. The financial statements have been prepared bymanagement of Brantford Municipal Non-Profit Housing Corporation based on the financial reporting provisionsof the Ontario Ministry of Municipal Affairs and Housing.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation of these financial statements in accordance with the financialreporting provisions of the Ontario Ministry of Municipal Affairs and Housing, and for such internal control asmanagement determines is necessary to enable the preparation of financial statements that are free from materialmisstatement, whether due to fraud or error.

Auditors' ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted ouraudit in accordance with Canadian ge~erally accepted auditing standards. Those standards require that wecomply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whetherthe fmancial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditors' judgment, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. ill making those riskassessments, the auditor considers internal control relevant to the entity's preparation of the financial statementsin order to design audit procedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating theappropriateness of accounting policies used and the reasonableness of accounting estimates made bymanagement, 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 auditopllllon.

Opinionill our opinion, the financial statements of Brantford Municipal Non-Profit Housing Corporation for the yearended December 31, 20 II, are prepared, in all material respects, in accordance with the financial reportingprovisions of the Ontario Ministry of Municipal Affairs and Housing.

Page 50

Basis of Accounting and Restriction on Distribution and UseWithout modifying our opinion, we draw atteution to Note I to the froancial statements, which describes thebasis of accounting. Tbe financial statements are prepared to assist Brantford Municipal Non-Profit HousingCorporation to comply with the froancial reporting provisions referred to above. As a result, tbe financialstatements may not be suitable for another purpose. Our report is intended solely for the Directors of BrantfordMunicipal Non-Profit Housing Corporation, the service manager, and the Ontario Ministry of Municipal Affairsand Housing and should not be distributed or used by parties other than the Directors of Brantford MunicipalNon-Profit Housing Corporation, the service manager, and the Ontario Ministry of Municipal Affairs andHousing.

April 25, 2012


CHARTERED ACCOUNTANTSLicensed Public Accountants

Page 51

BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION



ASSETSCurrent AssetsAccounts receivable - rentPrepaid expensesInvestments (Market value - $873,677; 2010 - $847,644)

Property, Plant and Equipment (Note 2)

LIABILITIESCurrent LiabilitiesAccounts payable and accrued expensesDue to City of BrantfordPrepaid rentDue to Service Manager - City of BrantfordCurrent portion of long term liabilities (Note 3)

Long Term Liabilities (Note 3)Replacement Reserve Funds (Note 4 and Page 57)Contributed SurplusNet Assets - Page 53

Approved on behalf of the Board

.................................................. Director

.................................................. Director

5,797 9,96212,393 12,573

886,458 860,989

904,648 883,5243,408,736 3,653,056

4,313,384 4,536,580

8,614 9,394347,620 530,168

5,295 7,535134,430 9,714251,827 244,304

747,786 801,115

2,763,997 3,015,840377,825 297,288384,895 384,89538,881 37,442

3,565,598 3,735,465

4,313,384 4,536,580

See accompanying notes Millard, Rouse & Rosebrugh LLPChartered ACCQuntants

Page 52


STATEMENT OF CHANGES IN NET ASSETS

For tbe year ended December 31

Balance - Beginning of Year

Adjust for prior year settlement - Branlyn

Excess of Revenue over Expenses (Expenses over Revenue)Beckett Project - SbelterBranlyn Meadows Project - Shelter

Balance - End of Year

2011

37,442

1,439

38,881

2010

44,768

(6,594)

2,739(3,471)

37,442

See accompanying noles Millard, Rouse & Rosebrugh LLPChartered Accounlanls

Page 53


STATEMENT OF OPERATIONS - BECKETT PROJECT - SHELTER


(unaudited)RevenueFederal subsidies 86,367 86,367 86,367Service manager subsidies 53,224 53,220 52,367

rCurrent year subsidy adjustment (29,635) (27,990)Rental - Market tenants 371,054 175,374 175,590Rental - RGI tenants 211,772 203,430Other revenue 8,745 8,747 14,100

519,390 505,845 503,864

ExpensesAmortization - net 137,564 137,570 132,615Taxes paid on city owned property 73,000 72,567 71,878Insurance 9,300 9,332 9,035Interest on long term liability 33,553 33,245 38,323Legal and audit 3,600 2,875 2,790Office administration 4,540 4,805 3,830Repairs and maintenance 109,076 110,547 104,037Replacement reserve 35,654 35,654 34,829Utilities 98,500 78,987 87,185Wages and benefits 14,603 20,263 16,603

519,390 505,845 501,125

Excess of Revenue over Expenses - Page 53 2,739


Page 54


STATEMENT OF OPERAnONS - BECKETT PROJECT - NON- SHELTER


RevenueContribution from Municipality

ExpensesInsuranceInterest on long term liabilityLegal and auditRepairs and maintenanceUtilitiesAmortization

Excess of Revenue over Expenses


2011

129,988

2,55911,681

1,01024,84141,56348,334

129,988

2010

149,927

2,47713,465

98036,73549,67646,594

149,927

Page 55


STATEMENT OF OPERAnONS - BRANLYN MEADOWS PROJECT - SHELTER


(unaudited)RevenueService manager subsidy 135,852 135,853 151,688Current year subsidy adjustment 15,167 (14,941)Rental - Market tenants 111,000 52,669 62,075

- RGI tenants 40,671 48,941Other revenue 1,500 2,589 5,175

248,352 246,949 252,938

ExpensesAmortization - net 58,415 58,416 55,945Taxes paid on city owned property 37,933 38,629 37,372Insurance 3,300 3,161 3,060Interest on long term liability 61,863 61,500 64,128Legal and audit 1,200 1,152 1,120Bad debts and collection costs 4,800 9,472 4,354Office administration 400 370 370Repairs and maintenance 59,117 50,824 68,778Replacement reserve 13,452 13,452 13,201Utilities 2,250 1,669 2,629Wages and benefits 5,622 6,865 5,452

248,352 245,510 256,409

Excess of Revenue over Expenses - Page 53 1,439 (3,471)


Page 56


STATEMENT OF REPLACEMENT RESERVE FUNDS


Beckett Project

2011 2010

Balance - Beginning of YearProvision from operations (Note 4)Provision grant - SHRRPInterestRepairs and maintenance expenditure


Branlyn Meadows Project

Balance - Beginning of YearProvision from operations (Note 4)Provision grant - SHRRPProvincial energy grantsInterestRepairs and maintenance expenditure


Total


182,864 493,41035,654 34,829

263,379 35,61716,925 22,336

(233,075) (403,328)

265,747 182,864

114,424 101,89613,452 13,20121,164 104,911

3,615 50,4708,545 7,144

(49,122) (163,198)

112,078 114,424

377,825 297,288

Page 57

L


NOTES TO THE FINANCIAL STATEMENTS


Brantford Municipal Non-Profit Housing Corporation is incorporated as a not-for-profit organization withoutshare capital. The main purpose of the Corporation is to provide affordable housing to residents of Brantford andBrant County.

I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


These financial statements have been prepared in accordance with the significant policies set outbelow to comply with reporting requirements of the Ministry of Municipal Affairs and Housing.The basis of accounting used in these financial statements materially differs from Canadiangenerally accepted accounting principles because:

(i) Amortization is provided on the Branlyn Meadows Project land, building, and furnishings and theBeckett Project building at a rate equal to the annual principal reduction of the mortgage ratherthan estimated useful life of the specific asset. Also, the Branlyn Meadows Project land isconsidered to have a limited life.

(ii) Property, plant and equipment purchased after their initial project construction are funded fromand charged against Replacement Reserve Funds rather than being capitalized on the statement offinancial position and amortized over their estimated useful lives.

(iii) Transfers to Replacement Reserve Funds are accounted for on the statement of operations, ratherthan as an inter-fund transfer in the statement of changes in net assets.

(iv) Financial instruments are recorded at their historical cost unless there is evidence of a permanentimpainnent.

(b) Measurement

Financial statements are based on representations that may require estimates to be made inanticipation of future transactions and events and include measurement that may, by their nature,be approximations.

(c) Income Recognition

Revenue and expenses are recognized utilizing the accrual method whereby revenue is recordedwhen earned and expenses are recorded when incurred.

(d) Investments

The investments are held with Phillips, Hager & North in accordance with the Social HousingReform Act. Investments are stated at the lower of cost and market value, when a decline in marketvalue is considered permanent in nature.


Page 58




I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT'D)

(e) Property, Plant and Equipment and Amortization

Beckett Project - Property, plant and equipment are stated at historical cost. Amortization onfurnishings is calculated on a straight line basis over ten years. Building amortization is providedfor in the accounts in annual amounts equal to the principal repayments on the mortgage during theyear.

Branlyn Meadows Project - Property, plant and equipment are stated at historical cost.Amortization is provided for in the accounts in annual amounts equal to the principal mortgagerepayments during the year.

(I) Contributed Surplus

The Corporation purchased land from the Corporation of the City of Brantford which in turngranted the total purchase price to the Corporation. The total amount of costs related to thepurchase of the land has been credited to contributed to surplus.

2. PROPERTY PLANT AND EQUIPMENT

CostAccumulatedAmortization

Net Book Value2011

Net Book Value2010

Beckett ProjectLandBuildingFurnishings

Branlyn Meadows ProjectLandBuildingFurnishings

Total

384,895 384,895 384,8955,940,047 4,320,511 1,619,536 1,805,442

53,445 53,445

6,378,387 4,373,956 2,004,431 2,190,337

490,126 155,311 334,815 348,7441,537,778 487,224 1,050,554 1,094,256

27,588 8,652 18,936 19,719

2,055,492 651,187 1,404,305 1,462,719

8,433,879 5,025,143 3,408,736 3,653,056

Millard, Rouse & Rosebrugh LlPChartered Accountants

Page 59




3. LONG TERM LIABILITIES

Beckett Project2.65% first mortgage loan to Canada Mortgage HousingCorporation, due February 2015, payable in monthly installments of$19,270 on account of principal and interest

Branlyn Meadows Project4.37% first mortgage loan to Canada Mortgage and HousingCorporation, due March 2018, payable in monthly installments of$10,023 on account of principal and interest

Less: current portion

2011

1,619,148

1,396,6763,015,824

251,8272,763,997

2010

1,805,054

1,455,0903,260,144

244,3043,015,840

The corporation's land and buildings are pledged as security on the mortgages. Minimum principalrepayment requirements on the mortgages are as follows, assuming the mortgages will be refinanced atsimilar rates on maturity:

2012 2013 2014 2015 2016 -

4. REPLACEMENT RESERVE FUNDS

251,827259,660267,688275,980283,618

In accordance with the terms of agreements with Canada Mortgage and Housing Corporation and theMinistry of Municipal Affairs and Housing, the Corporation is required to establish a separatereplacement reserve fimd and to account for these funds, including interest. The use of these funds isrestricted to the repair and replacement of specific items as permitted by the Ministry of Municipal'Affairs and Housing. The annual contribution for these projects made as directed by the Ministry ofMunicipal Affairs and Housing is:

Beckett ProjectBranlyn Meadows Project


35,65413,452

Page 60



For the year ended December 31, 20ll

5. RELATED PARTY TRANSACTIONS

The Board of Directors of the Corporation consists of Brantford City Council appointees to the SocialServices Sector Committee. Upon dissolution, after the payments of its liabilities, the Corporation'sremaining property shall be distributed to, or disposed of, by the City ofBrantford.

All financial transactions are made on behalf of the Brantford Municipal Non-Profit HousingCorporation by the City of Brantford. Additionally, the staff of the City of Brantford perform all themanagement functions of the Corporation.

6. STATEMENT OF CHANGES IN FINANCIAL POSITION

A statement of changes in financial position is not required for Ministry of Municipal Mfairs andHousing reporting purposes.

7. EMPLOYEE COMPENSATION

As required by the Public Sector Salary Disclosure Act, 1996, no employees were paid a salary of$100,000 or more in 20 11 by the Brantford Municipal Non-Profit Housing Corporation.


Fair Value

The fair value of financial instruments, such as cash and bank, investments, accounts receivable,accounts payable and mortgages payable are detennined to approximate their recorded values.

Interest Rate Risk

The Corporation's interest rate risk relates to the refinancing of the Corporation's two mortgages and isdependant on the available interest rates at the time of renewal.

Credit Risk

The Corporation's credit risk relates to its accounts receivable. The risk of significant loss is consideredremote.


Page 61


SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT AND OTHER LONG TERMLIABILITIESSHELTER AND NON-SHELTER

SCHEDULE I

For the year ended December 31,2011

Property, Plant and Equipment and LongTerm Liabilities

Beckett ProjectProperty, plant and equipment - at costLess: Accumulated amortizationNet Book ValueLess: Contributed surplusLess: Recovery of interest at refmancingLong Term Liability

Branlyn Meadows ProjectProperty, plant and equipment - at costLess: Accumulated amortizationNet Book ValueLess: Interest equity on escrow fundLong Term Liability

Shelter

4,720,006(3,236,727)1,483,279(284,822)

(287)1,198,170

2,055,492(651,187)

1,404,305(7 ,629)

1,396,676

Non-Shelter

1,658,381(1,137,229)

521,152(100,073)

(l0!)420,978

Total

6,378,387(4,373,956)2,004,431(384,895)

(388)1,619,148

2,055,492(651,187)

I,404,305(7,629)

1,396,676


Page 62

Millard, Rouse & Rosebrugh LLPChartered AccountantsP.O". Box 367, 96 Nelson StreetBranlrord. Ontario N3T 5N3Telephone: (519) 759-3511Facsimile: (519) 759-7961


To the Chair and Members of the

John Noble Home Committee of Management

We have audited the accompanying financial statements of John Noble Home which comprise the statement offinancial position as at December 31, 20 II, and the statements of operations and accumulated surplus, change innet financial assets and cash flows for the year then ended, and a summary of significant accounting policies andother explanatory information.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordancewith Canadian generally accepted accounting principles, and for such internal control as management determinesis necessary to enable the preparation of financial statements that are free from material misstatement, whetherdue to fraud or error.


An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditors' judgement, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates madeby management, as well as evaluating tbe 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 auditopinion.

OpinionIn our opinion, the fmancial statements present fairly, in all material respects, the financial position of JohnNoble Home as at December 31, 20 II, and the results of its operations, its change in net financial assets and itscash flows for the year then ended in accordance with Canadian generally accepted accounting principles.

June 22,2012

~Lt~alCHARTERED ACCOUNTANTS


Page 63

JOHN NOBLE HOME



FINANCIAL ASSETSCash and bankAccounts receivable - Residents

- Otber (Note 2)- Province of Ontario- Province of Ontario - Geared to Housing Project

Due from City ofBrantford - Capital and special fundingDue from County of Brant - Capital and special funding

LIABILITIESAccounts payable and accrued liabilitiesDue to City of Brantford - OperatingDue to County of Brant - OperatingDue to Province - FundingDeferred revenue - special projects

NET FINANCIAL ASSETS

NON-FINANCIAL ASSETSTangible Capital AssetsInventoryPrepaid expenses

TOTAL NET ASSETS

ACCUMULATED SURPLUS

401,778 293,622345,596 319,520251,946 193,852102,866

3,464 13,464152,730 136,336128,351 125,135

1,386,731 1,081,929

1,355,178 979,19648,243 4,09023,977 2,491

135,65551,148 51,148

1,478,546 1,172,580

(91,815) (90,651)

17,912,466 15,631,46356,858 56,87834,957 33,773

18,004,281 15,722,114

17,912,466 15,631,463

17,912,466 15,631,463

See accompanying notes Millard, Rouse & Rosebrugh LLPChartered Accountanls

Page 64

JOHN NOBLE HOME

STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS


(unaudited)

RevenueProvince of Ontario 8,906,503 9,156,498 8,903,263City of Brantford - operations 1,411,956 1,463,528 1,363,718

- capital and special funding 2,222,084 1,290,428County of Brant - operations 557,299 577,679 527,709

- capital and special funding 853,231 499,343Residents 150,000 221,981 196,210Sundry receipts (8,000) 11,837 40,488Estate recoveries 17,642Bell Lane Terrace (Page 72) 356,367 216,715

11,017,758 14,863,205 13,055,516

ExpensesMedical nursing services (Page 73) 6,046,228 6,369,071 6,157,470Dietary services (Page 73) 1,138,012 1,242,093 1,135,833Program and support services (page 73) 494,221 525,836 484,853Housekeeping services (page 74) 653,291 709,171 659,971Laundry services (page 74) 262,078 264,161 252,154General, Administrative

and Human resources (page 74) 884,284 920,148 887,978Building and maintenance (page 75) 1,122,274 1,178,069 1,120,481Raw food and supplements 417,370 440,811 427,732Bell Lane Terrace (page 72) 202,464 216,715

11,017,758 11,851,824 11,343,187

Income Before Under-noted Items 3,011,381 1,712,329

Other Incomel(Expense)Amortization of tangible capital assets (730,378) (719,422)

Annual Surplus from Operations 2,281,003 992,907Accumulated Surplus - Beginning of Year 15,631,463 14,638,556

Accumulated Surplus - End of Year 17,912,466 15,631,463


Page 65

JOHN NOBLE HOME

STATEMENT OF CHANGE IN NET FINANCIAL ASSETS


Page 66

JOHN NOBLE HOME



Cash Flows From Operating ActivitiesAnnual surplus from operations

Non-cash charges to operations:Amortization

Net change in non-cash working capital balancesrelated to operations (Note 6)

Cash provided by (used for) operations

CapitalAcquisition of tangible capital assets

Net Increase in Cash and Cash Equivalents

Opening Cash and Cash Equivalents


2,281,003 992,907

730,378 719,422

3,011,381 1,712,329

108,156 12,264

3,119,537 1,724,593

(3,011,381) (1,712,329)

108,156 12,264

293,622 281,358

401,778 293,622


Page 67

JOHN NOBLE HOME

STATEMENT OF CONTINUITY OF GENERAL TRUST FUNDS



RevenneInterest earnedDonations and other revenue

ExpensesEqUipment and services for residents and staff


STATEMENT OF CONTINUITY OF SPECIAL PURPOSE FUND



RevenueInterest earnedDonations and other revenue

ExpensesEquipment and services for residents and staff


2011

31,918

17217,063

17,235

13,640

35,513

2011

34,912

18738,179

38,366

50,654

22,624

2010

39,737

6815,145

15,213

23,032

31,918

2010

88,255

8442,818

42,902

96,245

34,912


Page 68

JOHN NOBLE HOME



(a) Nature of Operations

The John Noble Home is a 156 bed Municipal Home for the Aged providing long term care. It isoperated jointly by The Corporation of the County of Brant and The Corporation of the City ofBrantford and is legislated by the long term care division of the Ministry of Health under theHomes for the Aged and Rest Homes Act and Bill 101.

The Home also operates 26 affordable housing rental apartments.

(b) Basis of Accounting

These fmancial statements are prepared using the accrual basis of accounting. The accrual basis ofaccounting records revenue as it is earned and measurable. Expenses are recognized as they areincurred and measurable based upon receipt of goods or services and/or the creation of a legalobligation to pay.

(c) Measurement

Since precise determination of many assets and liabilities is dependent upon future events, thepreparation of periodic financial statements necessarily involves the use of estimates andapproximations. These have been made using careful judgements.

(d) Current Operations

The statement of fmancial position, operations and accumulated surplus and cash flows reflect theday to day operations of the home.

(e) General Trust Funds

The general trust funds are the property of the John Noble Home and are derived from bequestsand donations. The terms of each bequest differ, however, all of the funds are allocated to specificprojects.

(I) Special Purpose Funds

The special purpose fund is the property of the John Noble Home and is from fundraising anddonations. The funds are allocated for specific projects.

(g) Residents' Trust Funds

Although the residents' trust funds are administered by John Noble Home, the funds are theproperty of the residents. Accordingly, the funds are not reported in the financial statements of theJohn Noble Home.

(h) Revenue Recognition

Resident revenue is recorded at the end of each month for the number of days of occupancy. Grantrevenue is recognized when earned and collectability is assured.


Page 69

JOHN NOBLE HOME

NOTES TO THE FINANCIAL STATEMENTSFor the year ended December 31, 20ll

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(i) Tangible Capital Assets

Tangible capital assets are stated at cost. Amortization is provided for in the accounts as follows:

Land improvementsBuilding improvementsEquipmentInformation technologyFurniture and fixtures

40 years straight line40 years straight line


10 years straight line

In the year of acquisition and disposal, amortization is provided for at one-half of the above rates.

2. ACCOUNTS RECEIVABLE-OTHER

Alzheimer Day CentreOther miscellaneous receivables

2011

40,161211,785

251,946

2010

45,475148,377

193,852

3. BANKLOAN

The John Noble Home holds an unsecured $1,500,000 operating line of credit with the Bank of Montreal.Interest is calculated at prime and any balance is due on demand.


Accumulated surplus consists of the following:

Accumulated surplus from operationsInvestment in tangible capital assets

2011

17,912,466

17,912,466

2010

15,631,463

15,631,463

s. PENSION AGREEMENT

The John Noble Home contributes to the Ontario Municipal Employees Retirement Fund (OMERS)which is a multi-employer plan, on behalf of approximately 218 members of its staff. The plan is adefined benefit plan which specifies the amount of the retirement benefit to be received by the employeesbased on the length of service and rate of pay. The total amount remitted to OMERS for the year 20IIwas $406,216 (2010 - $346,387).


Page 70

JOHN NOBLE HOME


6. CASH FLOW FROM OPERATIONS

Net change in working capital balances related tooperations consists of the following:

Accounts receivable - ResidentsAccounts receivable - OtherCity ofBrantford - OperatingCity ofBrantford - CapitalCounty of Brant - OperatingCounty of Brant - CapitalInventoryPrepaid expensesAccounts payable and accrued liabilitiesDue tolfrom the Province of OntarioDeferred revenueGeared to income project

2011 2010

7. FINANClAL INSTRUMENTS

The fair value of fInancial instruments, such as cash and bank, accounts receivable and accounts payableand accrued liabilities are determined to approximate their recorded values.

8. COMMITMENT

The Home is committed to fund the debentures issued by the City of Brantford on behalf of the City andthe County. Annual payment requirements to the City and the County total $121,146 per year until 2038.

9. CONTINGENCY

COMPARATIVE FIGURES

Certain of the prior year's figures, provided for purpose of comparison, have been reclassified to conformto the current year's presentation.

The Home received $896,000 of funding from the Canadian Mortgage Housing Corporation to assist withthe Home's Geared to Income housing project. The funding is in the form of a Mortgage with one fIfth ofthe principal amount forgiven each year. If the Home sells the building or changes its use, the balance ofthe unforgiven mortgage will become payable with interest. The Home has one year left on thisagreement and has no intention of changing the Geared to Income housing project over the remainingterm.

10.


Page 7l

IIIII

JOHN NOBLE HOME

SCHEDULE OF B.ELL LANE TERRACE OPERAnONS

Actual Actual

rFor the year ended December 31 2011 2010

Revenue

I Rental income 167,869 164,257Rental Subsidy - City ofBrantford 48,619 50,441Laundry 1,694 2,002Sundry 79 15

218,261 216,715

ExpensesRepairs and maintenance 2,530 16,397Utilities 21,600 21,600Property taxes 38,106Cleaning 8,434 8,488Fire alarm monitoring 1,379 1,469Bank charges 11 1Miscellaneous 47,364 9,508

81,318 95,569

Excess of Revenue over Expenses from operations 136,943 121,146

Property Tax Reassessment 138,106

City/County financing charge (Note 8) (121,146) (121,146)

Excess of Revenue over Expenses 153,903


Page 72

JOHN NOBLE HOME

SCHEDULE OF EXPENSES


(unaudited)

Medical Nursing ServicesSalaries and employee benefits 5,818,396 6,189,175 5,957,548Medical supplies 95,000 72,380 79,839Equipment replacement 10,000 6,973 6,788Equipment maintenance 10,000 6,270 8,045Olber 500 1,500 2,019incontinence supplies 95,000 74,656 86,149Medical director 17,332 18,117 17,082

6,046,228 6,369,071 6,157,470

Dietary ServicesSalaries and employee benefits 1,084,962 1,193,691 1,095,221Purchased services 5,000 696 1,450Replacement of dishes and equipment 6,000 5,517 4,299Equipment operations and maintenance 8,500 9,193 7,835Supplies 32,550 32,345 26,739Other 1,000 651 289

1,138,012 1,242,093 1,135,833

Program and Support ServicesSalaries and employee benefits 473,426 501,423 461,145Purcbased services 13,485 17,766 17,714Equipment, operations, maintenance and replacement 1,530 1,036Education and training 1,530 1,517 1,481Other 750 427 377Recreation and entertainment 3,500 4,703 3,100

494,221 525,836 484,853

Millard, Rouse·& Rosebrugh LLPChartered Accountants

Page 73

IL

JOHN NOBLE HOME



(unaudited)

Housekeeping ServicesSalaries and employee benefits 606,291 669,194 621,156Purchased services 117 105Equipment operations and maintenance 1,500 1,377 1,221Supplies 43,500 38,427 36,661Equipment replacement 2,000 56 828

653,291 709,171 659,971

Laundry ServicesSalaries 108,425 112,650 112,970Replacement of linens 1,000 639 190Equipment operations and maintenance 5,500 6,795 4,638Supplies 9,911 5,196 4,829Purchased services 137,242 138,881 129,527

262,078 264,161 252,154

General, Administrative and Human ResourcesSalaries employee benefits 736,118 742,876 722,054Bank charges 1,840 497Purchased services 59,575 72,927 81,398Equipment replacement 9,500 10,710 9,393Equipment operations and maintenance 100O.A.N.H.S.S. membership and meeting expenses 12,000 13,980 13,794Health and Safety 5,000 5,507 3,927Other 48,491 44,424 33,405Professional fees 13,500 27,884 23,510

884,284 920,148 887,978

IL


Page 74

JOHN NOBLE HOME



(unaudited)

Building and MaintenanceSalaries and benefits 211,374 201,185 196,503Purcbased services 101,630 115,597 100,733Equipment operations and maintenance 88,350 75,809 90,991Miscellaneous supplies 12,500 4,175 5,582Cable TV 2,256 1,607 2,090Electricity 250,466 233,366 212,973Water and sewer charges 80,801 72,754 80,757Heating 138,392 151,390 142,095Telephone 19,181 18,699 19,051Garbage collection 47,888 50,627 46,378lnsurance 70,436 97,146 69.324Building and grounds maintenance 120,000 177,314 175,604Expense recoveries (21,000) (21,600) (21,600)

1,122,274 1,178,069 1,120,481


Page 75

JOHN NOBLE HOME

SCHEDULE OF TANGIBLE CAPITAL ASSETSFor tbe year ended December 31, 2011

Land and Land Building Infonnation Furniture and Construction inImprovements Building Improvements Equipment Technology Fixtures Progress Tatal20l1 Tota12010

CostBalance, beginning afyear 218,903 20,426,318 1,630,721 548,667 145,712 570,493 661,061 24,201,875 22,489,546Additions during the year 18,293 2,993,088 3,011,381 1,712,329Disposals during the yearOtherBalance, end afyear 218,903 20,426,318 1,630,721 566,960 145,712 570,493 3,654,149 27,213,256 24,201,875

Accumulated AmortizationBalance, beginning afyear 178,103 7,004,215 677,943 281,903 136,174 292,074 8,570,412 7,850,990Amortization during the year 5,447 564,912 81,414 32,699 3,980 41,926 730,378 719,422Accumulated amortization ondisposalBalance, end of year 183,550 7,569,127 759,357 314,602 140,154 334,000 9,300,790 8,570,412Net book value of tangible

35,353 12,857,191 871,364 252,358 5,558 236,493 3,654,149 17,912,466 15,631,463capital assets

Millard. Rouse & Rosebrugh LLPChartered Accoun!af'(S

Page 76

Millard, Rouse & Rosebrugh LLPChartered AccountantsP.O. Box 367, 96 Nelson StreetBranlford, Ontario N3T 5N3Telephone: (519) 759-3511Facsimile: (519) 759-7961


To the Board Members ofthe Brant Connty Board of Health representing the City of Brantford,the County of Brant and the Province of Ontario

We have audited the accompanying financial statements of Brant County Health Unit, which comprise thestatement of financial position as at December 31, 20 II, and the statements of operations and accumulatedsurplus, changes in net financial assets and cash flows for the year then ended, and a summary of significantaccounting policies and other explanatory information.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordancewith Canadian generally accepted accounting principles, and for such internal control as management determinesis necessary to enable the preparation of financial statements that are free from material misstatement, whetherdue to fraud or error.


An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditors' judgement, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates madeby management, as well as evaluating the overall presentation of the fmancial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our auditoplOlon.

OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of BrantCounty Health Unit as at December 31, 2011, and the results of its operations, changes in its net financial assetsand its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.

June 20, 2012

~Lt4alCHARTERED ACCOUNTANTS


Page 77

See accompanying notes Millard, Rouse & Rosebrugh LLPChartered Accounlanls

Page 78

BRANT COUNTY HEALTH UNIT

STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS

Budget Actual ActualFor tbe year ended December 31 2011 2011 2010

(unaudited)RevenueGrants

Ministry of Health and Long-Term Care 6,706,963 6,849,094 6,529,533City of Brantford 2,111,287 1,598,141 1,985,013County of Brant 821,547 630,786 768,126Other - Miscellaneous Programs 142,706

Other (page 83) 52,900 143,543 153,797

9,692,697 9,364,270 9,436,469

Expenses (page 4) 9,638,656 9,323,137 9,268,785

Income Before Amortization 54,041 41,133 167,684Amortization of tangible capital assets 206,774 190,564

Annual Deficit 54,041 (165,641) (22,880)

Accumulated Surplus - Beginning of Year 1,926,735 1,949,615

Accumulated Surplus - End of Year 54,041 1,761,094 1,926,735


Page 79

l




(unaudited)ExpensesSalaries 5,902,022 5,796,291 5,805,320Benefits 1,466,293 1,337,136 1,274,055Fees and honorariums 7,000 3,279 4,146Travel 55,753 35,412 47,849Staff development 75,500 71,951 64,277Professional fees 235,386 284,566 358,872Materials and supplies 171,905 225,038 250,483Utilities 77,000 73,616 63,239Building maintenance 223,300 271,058 261,638Office equipment rental and maintenance 41,600 3,978 13,360Telephone 47,550 46,308 50,308Postage and freight 32,700 31,408 5,296Insurance 39,800 39,083 38,660Advertising and promotional materials 32,650 48,933 36,246Subscriptions and publications 2,000 1,533 1,695Membership fees 22,875 22,971 23,706Office supplies 84,300 53,400 67,787Technology improvements 243,000 49,268 101,196Small equipment 410,232 214,168 136,766Miscellaneous 3,000 1,727 20,216Labour relations 20,000 21,987 9,470Miscellaneous programs 142,706Accreditation 3,078 3,029Community education 20,800 27,187 33,375Influenza vaccine program 56,487 58,475Vector-Borne program 91,343 91,303 91,100Special Projects 57,000 94,021 175,440Infection control program 166,675 166,290 161,799Small drinking water systems project 24,100 24,099 24,059Infection Prevention and Control Nurse project 84,872 84,855 82,393HINI program expense 4,530

9,638,656 9,323,137 9,268,785


Page 80


STATEMENT OF CHANGES IN NET FINANCIAL ASSETS

For tbe year ended December 31 2011 2010

Annual Deficit (165,641) (22,880)Amortization of tangible capital assets 206,774 190,564Acquisition of tangible capital assets (40,731) (163,933)Change in prepaid expense (377 ,063) 20,797

Increase in Net Financial Assets (376,661) 24,548

Net Financial Assets - Beginning of Year (31,534) (56,082)

Net Financial Assets - End of Year (408,195) (31,534)


Page 81




Cash Flows From Operating ActivitiesAnnual deficit (165,641) (22,880)

Non-cash charges to operations:Amortization 206,774 190,564

41,133 167,684

Sources (Uses) of Cash:Accounts receivable (8,788) 249,843Prepaid expenses (377,063) 20,797Accounts payable and accrued liabilities (264,731) 192,468Due to/from Ministry ofHealth and Long-Term Care (40,426) 131,383Due to Province of Ontario 140,159 (33,213)Deferred revenue (70,958) 24,694Due to/from Health Canada (25,337) 7,712Due to Municipalities 715,685 (75,261)Vested sick leave 24

68,565 518,423

109,698 686,107

Cash Flows From Capital ActivitiesAcquisition oftangible capital assets (40,731) (163,933)

Net Increase in Cash and Cash Equivalents 68,967 522,174

Opening Cash and Cash Equivalents 1,480,353 958,179

Closing Cash and Cash Equivalents 1,549,320 1,480,353


Page 82


SCHEDULE OF OTHER REVENUE


(unaudited)Other RevenueTeaching programs 14,000 13,044 15,509Family Planning - sale of supplies 15,000 10,436 13,175Parking 3,500 1,599 2,635ONA - recovered expense 5,000 5,628 2,495Interest 3,000 13,829 5,286Record search 1,500 849 867Bunkhouse inspection 5,900 5,465 6,032Miscellaneous (1,208) (717)Vaccines 5,000 5,935 7,185Travel Clinic 31,479 38,325Influenza vaccinations 56,487 58,475H1N1 program revenue 4,530

52,900 143,543 153,797


Page 83



I. DESCRIPTION OF OPERATIONS

The Brant County Health Unit is a joint local board of the Province of Ontario and the municipalities ofthe City of Brantford and the County of Brant promoting health throughout the participatingmunicipalities.

The Health Unit operates the following programs:

Program

GeneralSmoke Free OntarioCanada Prenatal NutritionHeart HealthHealthy Babies Healthy ChildrenEarly Child Development programs

Fiscal Year End

December 31December 31March 31December 31December 31December 31

The Health Unit also operates various one-time programs prescribed by the Ministry of Health. Theseprograms are funded 100% by the Ministry of Health and Long Term Care and are typically for a specifictime period.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLiCIES

The financial statements of the Health Unit are the representation of management prepared in accordancewith Canadian generally accepted accounting principles prescribed by the Public Sector AccountingBoard of the Canadian Institute of Chartered Accountants.

a) Basis of Accounting

i) The operations reported in the financial statements reflect only the general program.

The Healthy Babies, Smoke Free Ontario and other December 31 and March 31 year end 100%provincially funded programs' revenues and expenditures are netted and disclosed separately onthe statement of financial position (Note 4). Separate audited financial statements are preparedfor these programs.

ii) The operations of the Brant County Health Unit for the general program are funded jointly bythe Ministry of Health and Long-Term Care, the County of Brant and the City of Brantford. Forthe other December 31 year end programs, funding is from the Ministry of Health and LongTerm Care. Each year the amount of expenditure is based upon budgeted approvals and isfunded accordingly. Funding amounts not received at year end are recorded as receivable.Funding amounts in excess of actual expenditures incurred during the year are recorded aspayable.

Revenue and expenses are reported on the accrual basis of accounting. The accrual basis ofaccounting records revenue as it is earned and measurable. Expenses are recognized as they areincurred and measurable based upon receipt of goods or services and/or the creation of a legalobligation to pay.

Millard, Rouse & Rosebrugh LLPChanered Accountants

Page 84


NOTES TO THE FINANCIAL STATEMENTSFor tbe year ended December 31, 2011


(b) Measurement

Since precise determination of many assets and liabilities is dependent upon future events, thepreparation of periodic fmancial statements necessarily involves the use of estimates andapproximations. These have been made using careful judgements.

(c) Tangible Capital Assets


BuildingGeneratorInformation technologyFurniture and fixtures

40 years straight line25 years straight line4 years straight line8 years straigbtline

In the year of acquisition, amortization is provided for at one-half of the above rates. Noamortization is provided for in the year of disposal.

3. DUE (TO)/FROM MINISTRY OF HEALTH AND LONG-TERM CARE 2011 2010

Balance, beginning of yearMinistry settlement adjustments during the year

(Excess) deficiency of funding over actual expenditures for the year:- Healthy Smiles Ontario program- Small Drinking Water Systems- Communicable Disease (SARS)- Infection Control Nurse Supervisor program

Balance· End of Year


(152,441)152,441

(112,069)394

(281)(59)

(112,015)

(21,058)21,058

(152,516)394

(260)(59)

(152,441)

Page 85



4. DUE (fO)/FROM PROVINCE OF ONTARIO

This amount reflects the net (over)under expenditure of funding provided by the Ministry of Health forthe March 31 st and December 3 Ist fiscal year end programs.

Bed Bugs· March 31stHealthy LivinglHeart Health Program. December 31stHealthy Babies Healthy Children Program· December 31stNurse Practitioner Program· December 31 stData Analysis Co-ordinator· December 31stSmoke Free Ontario program· December 31st


5. DUE (TO)/FROM HEALTH CANADA

2011

(24,190)349(13)

(120,880)(1,243)

(15,394)

(161,371)

2010

(833)(5,864)

(13,206)(1,239)

(70)

(21,212)

This amount represents the net (over)under expenditure of funding provided by Health Canada for March31 st fiscal year end programs.

6. CITY OF BRANTFORD/COUNTY OF BRANT FUNDING

General program funding received from the City of Brantford and the County of Brant in excess ofrevenue over expenditure for the year is returnable to the municipalities and may be used to offset futureexpenditures.

7. LIABILITY FOR SICK LEAVE BENEFITS

Under the former sick leave benefit plan, unused sick leave could accumulate and employees couldbecome entitled to a cash payment when they left the Health Umt's employment. This plan applied toemployees hired prior to June 30, 1983.

The liability for these accumulated days, to the extent that they have vested and could be taken in cash byan employee on tenninating amounted to $830 (2010 . $806) at the end of the year.


Accumulated Surplus consists of the following:Accumulated.surp1us/(deficit) from operationsInvestment in tangible capital assets



2011

(26,269)1,787,363

1,761,094

2010

(26,671)1,953,406

1,926,735

Page 86



9. HELEN VAN SICKLE FUND

Balance - Beginning of YearRevenue - interest earned


2011

70,524648

71,172

2010

70,298226

70,524

The interest earned on the principal amount of lhe fund is to be used for senior staff development.

10. PENSION AGREEMENT

The Heallh Unit contributes to lhe Ontario Municipal Employees Retirement Fund (OMERS) which is amulti-employer plan, on behalf of approximately 70 members of its staff. The plan is a defined benefitplan which specifies the amount of lhe retirement benefit to be received by the employees based on thelength of service and rates of pay.

The amount contributed by the Heallh Unit to OMERS for 2011 was $447,662 (2010 - $388,604). Thesepayments are for current service and are included as an expense on the Statement of Revenue andExpense.

11. COMMITMENTS

At year end lhe Heallh Unit had committed to lhe purchase and installation of a new phone system andelectronic heallh records software. Both systems were installed in 2012.


Fair Value

The fair value of fmancial instruments, such as cash and bank, accounts receivable, accounts payable andaccrued liabilities and due to funding agencies, are determined to approximate their recorded value due totheir short term maturity.

Credit Risk

The Heallh Unit's exposure to credit risk relates to its accounts receivable. The risk of significant creditloss is considered remote.

Millard, Rouse & Rosebrugh LLPCtK~r1ered Accountants

Page 87


SCHEDULE OF TANGIBLE CAPITAL ASSETSFor tbe year ended December 31,2011

lnfonnation Furniture andLand Building Generator Technology Fixtures Total2011 Tota12010

CostBalance, beginning afyear 129,500 2,978,737 70,300 530,691 128,883 3,838,111 3,674,178Additions during the year 32,234 8,497 40,731 163,933Balance, end of year 129,500 2,978,737 70,300 562,925 137,380 3,878,842 3,838,111

AccumuJated AmortizationBalance, beginning afyear 1,489,196 15,466 320,746 59,297 1,884,705 1,694,141Amortization during the year 148,937 2,812 39,698 15,327 206,774 190,564Balance, end of year 1,638,133 18,278 360,444 74,624 2,091,479 1,884,705Net book value of tangible capital assets 129,500 1,340,604 52,022 202,481 62,756 1,787,363 1,953,406

Millard. Rouse & Rosebrugh LLPChartere4 Al;:a:IIJI1'.~nt5

Page 88

II--MI~

Millard, Rouse & Rosebrugh LLPChartered AccountanlsP.O. Box 367, 96 Nelson StreetBrantford. Ontario N3T 5N3Telephone: (519) 759-3511Facsimile: (519) 759-7961


To the Board Members, Council,Inhabitants and Ratepayers

Brantford Downtown Business Improvement Areaof the City of Brantford

We have audited the accompanying financial statements of Brantford Downtown Business Improvement Area,which comprise the statement of financial position as at December 31, 2011, and the statements of revenue,expenses and accumulated surplus, change in net financial assets and cash flows for the year then ended, and asununary of significant accounting policies and other explanatory infonnation.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordancewith Canadian generally accepted accounting principles, and for such internal control as managemeot detenninesis necessary to enable the preparation of financial statements that are free from material misstatement, whetherdue to fraud or error.

Auditors' ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted ouraudit in accordance with Canadian generally accepted auditing standards. Those standards require that wecomply with ethical requirements and plan and perfonn the audit to obtain reasonable assurance about whetherthe financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditors' judgement, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates madeby 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 auditOpInIOn.

OpinionIn our opinion, the financial statements present fairly, in all material respects, the fmancial position of BrantfordDowntown Business Improvement Area as at December 31, 20 II, and the results of its operations and its cashflows for the year then ended in accordance with Canadian generally accepted accounting principles.

June 12, 2012 CHARTERED ACCOUNTANTSLicensed Public Accountants

Page 89

BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA


As at December 31

Financial AssetsCash and short-tenn investmentsHST/GST receivableOther receivables

LiabilitiesAccounts payable and accrued liabilitiesDue to the City ofBrantford

Net Financial Assets

Non-Financial AssetsTangible Capital Assets (Note 3)Prepaid expenses

Net Assets

ACCUMULATED SURPLUS (Note 4)

APPROVED ON BEHALF OF THE BOARD

_____________ Direclor

_____________ Direclor

2011

48,4935,645

666

54,804

11,072

11,072

43,732

1,961144

2,105

45,837

45,837

2010

53,2192,404

16

55,639

1,07820,088

21,166

34,473

1,270137

1,407

35,880

35,880

See accompanying notesMillard, Rouse & Rosebrugh LLP

Chartered ACCOlJntants

Page 90


STATEMENT OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS

For the year ended Decemher 31 2011 2010

RevenueLevySupplementaries and deficiencies

InterestOther

ExpensesMarketing and Promotional eventsAdministrationSalaries and benefitsOfficeMemberships and conferencesProfessional fees and insurance

WebsiteAmortization

Annual SurplusAccumulated Surplus - Beginning of Year

Accumulated Surplus - End of Year

122,542 122,530(11,115) (20,119)

111,427 102,41171 39

(465) 44

111,033 102,494

20,930 16,764

56,020 58,06217,531 23,182

1,879 2,9474,049 6,142

3,059667 328

101,076 110,484

9,957 (7,990)35,880 43,870

45,837 35,880


Chartered ACCQuntants

Page 91


STATEMENT OF CHANGE IN NET FINANCIAL ASSETS


Annual Surplus 9,957 (7,990)Amortization of tangible capital assets 667 328Acquisition of tangible capital assets (1,358)Change in prepaid expenses (7) (7)

Increase (Decrease) in Net Financial Assets 9,259 (7,669)

Net Financial Assets - Beginning of Year 34,473 42,142

Net Financial Assets - End of Year 43,732 34,473


Chattered Accountants

Page 92




Cash Flows from Operating ActivitiesAnnual SurplusCharges (credits) to income not involving cashAmortization

Net change in non-cash working capital balances related to operations

Cash Flows from Capital ActivitiesPurchase of tangible capital assets

Net Decrease in Cash and Cash Equivalents

Opening Cash and Cash Equivalents


2011

9,957

667

10,624

(13,992)

(3,368)

(1,358)

(4,726)

53,219

48,493

2010

(7,990)

328

(7,662)

34,017

26,355

26,355

26,864

53,219



Page 93



1. DESCRIPTION OF BUSINESS

The Brantford Downtown Business Improvement Area is an organization financed by a special levy onmunicipal taxes in a specific geographic area. The levy is collected by the municipality but administeredby lbe Business Improvement Area (ElA) to implement its program of activities for the year.

The BlA assists in the promoting and improving of Brantford's downtown area.

The BlA is established as a local board through a by-law passed by the municipal council of theCorporation of the City of Brantford.



The accrual basis of accounting is followed, whereby revenues are recorded when earned andexpenses are recorded when incurred.

(b) Measnrement

Since precise determination of many assets and liabilities is dependent upon future events, thepreparation of periodic financial statements necessarily involves the use of estimates andapproximations. These have been made using careful judgement.

(c) Gifts in Kind

Donated goods, services and facilities are not reported in these financial statements.

(d) Tangible Capital Assets


Information technologyFurniture and fixtures


In the year of acquisition, amortization IS provided for at one-half of the above rates. Noamortization is provided for in the year of disposal.


Page 94



3. TANGIBLE CAPITAL ASSETS

information FurnitureTechnology and Fixtures Total 2011 Total 2010

CostBalance, beginning of yearBalance, end of year

Accumulated AmortizationBalance, beginning of yearAmortization during the yearBalance, end of yearNet book value of tangible capital assets


2,2212,221

324555879

1,342

1,1231,123

392112504619

3,344 1,9863,344 1,986

716 388667 328

1,383 7161,961 1,270

2011 2010

Accumulated surplus consists of the following:

Accumulated surplus from operationsinvestment in tangible capital assets

S. FINANCIAL INSTRUMENTS

43,8761,961

45,837

34,6101,270

35,880

The fair value of [mancial instruments, such as cash and short-term investments, HST/GST receivableand accounts payable and accrued liabilities are determined to approximate their recorded values.


Page 95

2011 FINANCIAL INFORMATION RETURNMunicipality Brantford C MSO Office' Southwest Ontario

Tier. SinQle-Tier Asmt Code. 2906Area. - MAH Code: 40101

Submitting: FIR Schedules OnlyVersion: 2011·V01

DECLARATION OF THE MUNICIPAL TREASURER

Pursuant 10 the information required by the Province of Ontario under the Municipal Affairs Act, the following schedules are attached:

Schedule Title Completion10 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE

12 GRANTS, USER FEES AND SERVICE CHARGES

20 TAXATION INFORMATION

22 MUNICIPAl AND SCHOOL BOARD TAXATION

24 PAYMENTS-IN·L1EU OF TAXATION

26 TAXATION AND PAYMENTS·iN·L1EU SUMMARY

28 UPPER-TIER ENTlTLEMENTS UPPER-TIER ONLY

40 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES

42 ADOITIONAlINFORMATlON

51 SCHEDULE OF TANGIBLE CAPITAL'ASSETS

53CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT) ANDTANGIBLE CAPITAL ASSET ACQUISITION FINANCINGfDONATIONS

54 CONSOLIDATED STATEMENT OF CASH FLOW (SELECT DIRECT OR INDIRECT METHOD)

60 CONTINUITY OF RESERVES AND RESERVE FUNDS

61 DEVELOPMENT CHARGES RESERVE FUNDS

70 CONSOLIDATED STATEMENT OF FINANCiAl POSITION

72 CONTINUITY OF TAXES RECEIVABLE SINGLEIlOWER-TIER ONLY

74 LONG TERM LIABILITIES AND COMMITMENTS

75 WATER AND WASTEWATER

76 GOVERNMENT BUSINESS ENTERPRISES (GBE)

77 OTHER ENTITIES (DSSAB, HEALTH UNIT, OTHER AND TOTAL AlL)

79 COMMUNllY IMPROVEMENT PLANS

80 STATISTICAL INFORMATION

81 ANNUAL DEBT REPAYMENT LIMIT

83 NOTES

PM90 PERFORMANCE MEASURES: MUNICIPAl INFORMATION

PM91 PERFORMANCE MEASURES: EFFICIENCY

PM92 PERFORMANCE MEASURES: EFFECTIVENESS

PM93 PERFORMANCE MEASURES: NOTES OPTIONAL

PM94 PERFORMANCE MEASURES: QUESTIONS

PM95 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY

For the purposes of this Financial Information Retum, the amounts disclosed on the attached schedules are In agreement with the books and recon:ls ofthe murVclpality and its consolidated entitles.

This Financial Information Retum has been prepared in accordance with the Financial Information Relum Instructions.

Questions reaardina the information contained in the Schedules should be addressed to:

0070 Oulslanding In.-Year Critical Errors .

Municipal Data0040 Households .

0041 Population.

0042 Youth Population .

INDIRECT

Shelley Hesmer

519-759-4222 ext. 4354

519-752-4026

[email protected]

www.brantford.ca

Cameron Johnston, CAMillard, Rouse & Rosebrugh LLP

Catherine Brubacher, [email protected]

13-Aug·2012

I'hJ1hiLrlL-,Si\l<>alUo/ Date

1 V 01

Municipal Data Dala Source1 2(OJ (list)

38,876 IIPAC

93,650 -...8,034 "-'

Schedule 54: Cashnow· Oreel Of In_ect Melhod Chosen.

Municipal Treasurer.

Municipal Treasurer Email (ReqUired).

Date.

Signature of Municipal Treasurer

Name .Telephone ..

Fax ..

Email (Required).Website address of Municipality .

Municipal Auditor.Municipal Audit Firm.

0075

0091

0092

0090

0093

0094

0020

0022

002'0028

0030

, .FIR2011: Brantford C Schedule 10AsmtCode: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUEMAH Code: 40101 for the year ended December 31, 2011

Subtotal

, , , ;:1====3)5=,=."~31Subtotal LI ---",,"e:;4::;'.=":J3 1

om

''''gg"

116"116"

"'"116"116"116"

''''116"116"

00"""""""

STATEMENT OF OPERATIONS: REVENUE

Property TnationTuatlon· Own Purposes (SlC 26 9199 04·72 289907) ForUT (SLC 28029912 - 28029908).

Paymen\5-ln,Ufu of TauUon (SlC 26 9599 08) For ur (SlC 28 0299 08) .

Onlario Uncondillonal Grants

Ontario Muolclpal Partnership Fund (OMPf},-,'-'-'-''-'-''-''-'.'-'.'C,'C,'-'-'-'-''-''-'-'--'-',

g.. I I ...:'Subtotal

Conditional G~nts

Ontario condilional grants (SlC 12991001) ..............••• , . , ••.

Ontario Grants lor TMglble CapItal Assets (SlC 12991005) . . .. , ..••.CCIlooa conditional grants (SlC 12 9910 02) .

Ca100a GIants lor Tangible Capital Assets (SlC 129910 06).

Oeferr&d revenue earned (PrOvincial Gas Tax). , ..............•.••••.•.•.••. , ••• , •.•••..••••..•. , .

Oefernd revenue earned (Canada Gas TaxI ............•..••• , •...•.••••••.•••••.••••••••••.•..••.

"""""""'--..,I

11....000

,,,,,

45.205.447

a,i32,822

2,547,245

.."""095....

7,330,921

73,Wot,745

1098 Revenue from other municipalities for Tangible Capital Assets (SlC 12 991007) .......•....•.•.••••..•.•.••••.......•.• ~I=======:'I10911 Revenue from other munlciplJities (SLe 12 9910 03). . . . . • • . • • • ~I====~..~,,~,.'~7~311m Total User Feesand S«vIce Charges (SLe 12 9910 04). . . . . • . . • • • . . . • . • . • • • . • . • . • • • • I &O,i82.547I

,2,081,837

8,161,0\1

10,242,648

1,726,362

271,069

2,155,340

4,152,791Subtotal

Subtotal

l- ---ll

l- ~I""".,",.,',.,,

Fines and penaltIes

Provlncial Offences Act (POA) MlHlicipality which administers POA only .......•..•..••...••••.

Other fines .

Penaties and Inlefest on taxes. .OOlef ,

Licences, permits, rents, etc.

1410 Trailer revenue lfld perm~s.

1420 licences and permits.

1430 Re~ts, concessions and franchises.1498 Other.

1499

,..1610

16"

''''""

, .. , ...... 1-__--::=;1'SUbtotal L ,,"~.317""-.nC'J'

........

''''''0001811

"'218131814

''''''''"""50

""'07'""""""""""""''''""''''""

Other revenue

Investment~.. . . . . . . . . . . . . . . . . . . • . . .Interest earned on reserves and reserve funds.......•..•...••...•..•...•....• ' ..•...• , •.•.•...•.•• , ••••

Gaintoss on sate of land &capital assets.. . . . . . . . . • . .Deferred revenue eamed (DeveIopmen1 Chargesj .

Deferred revenue eamed (RecreallonallaOO (The PI;mi)g At!)) .

Other Deferred revenue eamed 10llw defwftd revll'lUfl

Donations. . .....•..Donated Tangltlle Capital Assets (SLC 53 0610 01)...............•

Sale 01 pUbllc~s. equipment, etc..........................•. ,

Contributions from non-coosolldated entities .

Other Revenues from Government Business Enterprise (Ie. Dividends, etc.) .

Gamlng and Casino Revenues. . ... ~'-'-'-'-'-'-'-'-'-'-'-'--'--'--'--'--'--'--'--'--'--'--'--'--'--'-' .......•.Ot/loI, eR..~~~~'~-~.~.~. _Ot/loI, ,

OOlef, '"",'.'Olho',

OOlef 'OOlef ,

Other .........•.OOlef, ,OOlef,

1.111.589

1,130.500

1,302.635

49,197

.120.715260,156

1,M3,24l!

3,309,022

3.354.275

1,330,070

m.551

l

1880 Munia;lalland Transfer Tax (City of TOIOfIIo Act. 20(6) .

18&5 PerwoalVehIcIeTax,PVT(CityoITorontoAct.2006j.

1905 IncreaselDecrease In Government Business Enterprise equity •••••••••• , , ••••••• , ••• , , • • • • • • • • • . . . . . . . • . . . . . .. :=====~,~.'~"~.01:;0I9910 TOTAL Revenues L ~"'~."::3~."~21

"' .'

FIR2011: Brantford C Schedule 10Asmt Code: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUEMAH Code: 40101 for the year onded December 31,2011

"102020

2030

"""45

""""'...,

..10

6020

"'"""

""

Continuity of Accumulated Surolusl(Oeficitl

Plus: Tolaf Revenues (SlC 10991001).

LESS: Total Expenses (Sle 40 9910 11).'-.'-.:-:..:..:'-'....:....:•...:....:•.'-. .'-• .'-.:...• ...:':..:..:c.:...:.' •••••••••••••••••.

~~; . .1---------1PlUS: PSAB Adjustments ...

""'" S<.<pIosI(Defici) .

_ SLrplusI(de") at .. beg.... " 10" .Ac::cut1Wled swpIus/(defd) allie erd ofye<l' (SlC 10 2099 01 + SlC 10 2060 01).

Continuity of Government Business enterprise Equity

G<M1mment Busi-.ssEn_ Eq...,. """",,,,....PlUS: Net Ircome for GovernmeIi Busress Enterprtsa lor yeat .

PlUS,. . .... 1................_00 I.·Govenvnenl Business Enterplse Equity, end of year .

TotIl of line 0899 includes:

Provirdal Gas Tax ..

,•

288,203,5.42

256,0J2.321

........ I----~~~.,,~•."'~28.M4,867

1----...:7,="::.':c17.'-.,='-"!

812,061._ .

1--c=...69O,'''!

... I------'·~~.:~::~:II 61,7<6,2381

""""""403'

""""""...."""""""""'...."'7...""""

Canada Gas Tax Funding

General Government .Transportation ServIces:

Roads· Paved .

Roads· Unpaved .Roads· Bildges ood Culverts .

Roadways· TraffIC Opetations &Roadside .Transit· CooYeflliooal .

Transit - Dlsal»ed &special needs .Environmental SefvIces:

Wastewater coIIecllol\lcooveyance .

Waslewater treatment & disposal . , • . • . . . • . •.••.•.

Urban stonn 5Il"NeI" system. . . ......•.

Rural stann sewer syslem ........••.

Water tJealmenl ........................•.Water disbibutiorWansmisstln .Solid waste collection •• . • . • •

SolId waste disposal.. . . . . . . .

Waste diver90n .. . ..•••....Ott-.< ..

Canada Gas Tax

~I

0

" .FIR2011: Brantford C Schedule 12A,m' Codo· 2906 GRANTS, USER FEES AND SERVICE CHARGESMAH Code: 40101 tor the year ended December 31, 2011

Onn Condit,,",, Gunia CltIlIda Condibt.1~IfMuni:iplliti..

IJo« Fefl ond S«vbl OnlorioGu"la. TlIlglllo C"".doGr..,l11· T.,gibII otIW"-,nic!p6s-

Q.' "'''' Copbl ......11 Copil.ll .......11 T.,.pCtpllll,l,ue1l, ; ; • • • :, , • •0 0 .~ 4]'iO,414

0 0 9,198 ~.n<

1.035.406 0 0 436.44'

0 0

0 •• • 0 •• • , on0 101,04)

• • • ••• • • 01,035,406 • 9,198 ~"33 0 0 •

433,829

21,289 ""'" 120,817

•20,197

'''''' 3.50,596

•• • 0 m.351

• • 0 •• • 0 0

• • • •I ,,,., "."'" • 4,495,790 • 0 0

15,U7,665

5.'"·7.~J 282,721 11,167.559 ~."'"

0 231,)22 UH.2190 0 0 0

0 • 0 3.828.401139,526 0 0 0

0 0 0 4,124)92

I m.m 0 5U,C49 43,4<18,002 ~."'" 0 0

0 0 0 0

0 0 0 0

0 0 • 0

0 0 0 364.129

0 0 0 0

I 0 0 0 364.129 0 0 0

21,136,181 336,062 527.1117 1\1.7799,156,498 0 1.430.910 236,0756,391,ll!l4 0 175.457 162,170

0 0 0 0

I 37.285,273 336,062 2,133,'124 510,024 0 0 0

246,894 ·159.012 291.121 197,3131,580,617 1,~40,024 1,110,316 11,413 0 0

&65,486 32.,946 47,916 12,9313,207.n6 ..... ",025 235,101 0

0 0 • •5,700,783 2,110,026 1,505,98e 4S1,J24 0 0 0

Subtota

Subtotal

Sllbtota

SubtoUt

Subtota

SubtotIJ

Sotlll.nd family sefVleefGe/lllral a$Si$l.aoce ,AssistMce to aged persona ,

Clllid ClI'EI, ':'::':'::':'::':'::':'::':'::':'::':'::':'j0tIlef 'I: .. j.'

Sotlal HoullngPublic Housing,!'ton - ProfilJCooperativ& Housing ,Rent Supplement Progrwna, , , 'Ollt&r IMfofdable Ho\Isi1g

"".

Health servicesPuble llulllUElfVlces, , , , , , . . , , , , •H05jlltals.Ambulance S«Vlces ,Ambulance dispatch,

g:;t&n&s, t:':'::':'::':'::':'::':':~·~· =.~.~.:j''I.'

EnvlronmenUtI 'elVlee,Wastewater collectillnlconveyill\tll.WasiBwat&r nm.eot & disposal. , •• , , . , • ,Urban storm sewarsystem , , ••• ",." "",,'.'Ru'al slIlrm sewer system.Water nalment, .Water dlslriblJlionlb'ansmissioo,Solid wasl& collectioo.Scl6d wasl& disposal,Waste divenkm, , . , , , , , , ,Oltllll' IlITlLITYOPERATlON ~','

Trlnlportatlon ..meelRoads - Paved,Roads -lk1paved ,Roads· 8I1liges and CUlVerts,Rilads- Trallie O?«atklns & Roadside,W1nterConlrol- Except sidewalks, P:nlng lilts, , , , , , , , , , •.WinterConIroI- Sidewalks, P:rtlng Lots Only,Translt- CCHW8fIdonal ,Tfans~ - Disabled & $pedal nelPds 'Par\lng.streetHghting .!'¥ ranl;pl)l'latilln,otMr 1 ' , , ,. , , , •• , , , """

Gentral government ..

Prollll;Uon UNicef

Fire.Pole•..Coll1 Seo.rity .Plisooer Transportation.Conservation authorlty ..Prot\!Ctive Jlsp&C!kln and cont'ol.Building permlt.nd Inlplction uNlce•.EmergeflC)' measures. .ProYInclal orrenees AcIIPOAI.other I . f

1010,,~

,,~

"",,~""""

1410

"""",~,1498

""

1210

'22012~,,,,,,,,

.",

I ~","'"~"~"

"'"~~...."'""'"~"~"

""""""""""re22.,,,.m"~...,...,""""""""""""""""-""""""~"

L

l

Recreatkln and culturalaervlcu1610 Pllts,1620 Reueation prt9ams,1631 Reaealloo facilities - GoW Coorse, tJaina, SId Hi~,

1630l Reaeallon fooitides - All other '1640 Ubrll'ies,1645 MJsellms ..1650 Cultural services1698 Ollter I' , , , , , , , , , > •• , , , ""

"" PlannIng and dev.IOJIment1810 Plauting lWld zonlll!l ' ' , . , , , , , . , , .• '1820 Cornm6rclal and InduUlal, '1830 Residential development, '1840 AgrIcum and reforeslatloo,1850 Tile li'amege/$hllr\llne assistance, , , , .••..1898 Ollt&r IRESII:ENTIAL w.RKET HOUSING I.,...\910 Ollter

""

Subtotal

Subtotal

TOTAL

0 0 0 615,300

n.'" 10.1)00 0 1,435,38Ii0 0 0 842.595

1ll,900 • 0 1.841,138 8.882,822 8,8112.822209,078 15,4111 0 329,14624.124 8,164 31,28.

0 0 0 861,8060 0 0 0

316,201 25,4111 6,164 5,957,255 8,862,822 8,882,622 0

0 • 0 2411,&04102,582 101,930 29,351 133,352

4}010 V40 0 .4,920

0 0 0 00

0 0

107,322 108,610 29,351 .27,016 0 0 0

I I I I I I I II "5,205,4.,1 2,641,2~ 1 4,199,073 1 90,962,641 1 8,932,8221 8,882.8221 01

FIR2011: Brantford C Schedule 20A,mlCo., 2906 TAXATION INFORMATIONMAH Code 40101 for the year ended Dec~mbet 31. 2011

~"In'orm.tlon

0202 H NIW~.

0205 G PlIttIg lIJt (1neblu CJ, CR, ex. cr, CZ) .•0210 0 0Ib &.tilv . . ..021$ S SI'IopI*Ig c.nn ...022ll l Lave 1ncIuINI ••.

Cl225 0IIIt IN I.

,,..,•••••

.........M M,JlI·RlI$idenlial. • . .. .. . .. . . • .. • .. .....c_.1~a1 ..

_."""""'*' ev.""",*, ..... ..... .....- T.~. .......- _T~

CVAT.....v..... _....... - _ ...go_.....- COriO - -- ...._. .........-.. - ...- r:-JAT... ........ ....-, 3 • , , , • • " "• I I • • I I '". '". h'

.'"' ...'" • "... '" '" • • •51.1"JI, ..... • .... '" '" • • •.... "'" • 10.0'l' 5." '" • • •

" - .

. - -,. -:, '. ~';' :'~.." .".........:.-.:-,;;:..t .~;·:"~·~:,~i~-:.",;-' '-~." '~~', '- ~

"'''"'''"'''"'''"'~"'''

3. Gradumd Tuition (Tax Bandt}

c_.G P.-kkIg Lot ..

o Ol'I\oIBuiIdW'Ig •...•....•S Shopping Cenh .I Industlial. . .......•••.

l IJge Indu~al

,'".••

.................,..•

.................-•

1010 Rebale~ lor EIgt>Ie OIl1'iliesjSlC 72 209lIu) ..

....."....="'""'"......

•. Pll....ln Program In Effect (Molt reclnt Pllile-in only)

R Ruldenhl .t.l MJIl-Rtllclendai .N Newt.tlIll.fteJldtnllaJ .

C ConmIrtiII Oncildl, G, D, S) ••I InduAill (lrdJde.lJ.F F......-..d.T MINged mil.. . . . . . .. . . . . " ..P_.5. Rebmt lor Eligible OIarltln

YGIII'Cl.Iltnl""- T.molClmolIn IriIlal8d PhIlS&-ln

S. Pnlpwty Tu Out O.teI IorCurrent Yur

To bt c:ompltttd by S1nglWl..Dw«.tier Munlcip.uties Only

""""12»,,~

'''''""'."..

R RUdlnh,. .

M~.

F Fa-mIand ........••.

T t.WIIged knst .C QxmwtiaI.,.......P Plpelnt . .

0lIMr IN ......~ I

""""'-- ----- ""..- "".."'" - ""..-"".."'", 3 • 5 , ,• """""" """""'" • ,.""..,., "'"""'",

'''''''' 201'0427 ,~""''' ~""'", 20110225 20110<27 ,~""'''

20110901, ""- ~".'",

~I""" "''''''', ",- ~'''''',

~I""" 201'0901, ""- ~'''''',

~I""" 2011O!1l1,~I- ~''''''

, """"" 2O"lIlll1,~I- ~I"'"

,~I""" 20110907,

~11022S 2011Gm' ,~I""" 20110901

.:\l\1\'t>'

FIR2011: Brantford C Schedule 22AsmlCode: 2906 MUNICIPAL and SCHOOL BOARD TAXATIONMAH Code: 40101 for the year ended December 31,2011

1. GENERAl.. PURPOSE LEVY INFORMATION

Phase·ln T.....ablelTISTTaxes UT Taxes

AssessmentEducation Taxes TOTAL

,m TOTAl. . 7,656,410,866 115,870,570 0 38,383,972 154,254,542

RTe T~Property Class Tax Rate Description Tax Ratio

Percent ofeVA Assessment

Phase-In Taxable Tax Rates Municipal TaxesRTa """ Full Rate Assessment

Education Taxes WlTIST UT 'DUO TOTAL LTfST UT

1 2 3 4 5 6 7 16 8 , 10 11 12 13 14 15

UST LIST % I I O.xxx.m% O,XXlOOOt% O,.o.xJOOI% O.IUXW% I I I I2001 0 Brantford e

0010 RT 0 Residential Full Octupied 10001l1l0 100% 6,126,549,547 5,865,017,992 1.206192% 0,231000% 1.437192% 70.743,378 0 13,548,192 84,291,570

0050 MT 0 Multi-Residential Full Occupied 2.135500 100% 362.034,950 338,538,171 2.575823% 0.231000% 2.806823% 8,720,144 0 782,023 9,502,167

0110 FT 0 Fannland Full Octupied 0.250000 100% 5,117,580 4,986,287 0.301548% 0.057750% 0.359298% 15,036 0 2,880 17,916

0140 n 0 Managed Forest Full OCCupt=d 0.250000 100% 397,230 345,473 0.301548% 0.057750% 0.359298% 1,042 0 200 1,242

0210 eT 0 Coounercial Full Occupied 1.936000 100% 156,111,365 113,023,324 2,335186% U28955% 3.964143% 16,650,435 0 11,614,629 2B,2ti5,264

0215 eH 0 Commercial Full OCCupied, SIIared PIL 1.936000 100% 285,000 272,500 2.335188% 1.628955% 3.964143% 6,363 0 4.439 10,802

0231 e1 0 Commercial Farm. AwaitXIg Devel • Ph I 0.750000 100% 2,930,000 2,538,000 0.904644% 0.173250% 1.0nB94% 22,'" 0 4,397 27,357

0240 eu 0 Commen;ial Excess land \.936000 70% 16,638.781 15,601,594 1.634632% 1.140269% 2.774901% 255,029 0 177,900 432,929

0270 ex 0 Commercial Vacant Land 1.936000 70% 24,529,300 22,572,139 1.634632% 1.140269% 2.77490t% 368,971 0 257,383 62fi,354

0320 DT 0 0Ifr::e Buikling Full OCCupied 1.936000 llllJ% 4,925,050 4,844,406 2.335188% 1.628955% 3.964143% 113,12fi 0 78,913 192,039

0330 DU 0 0Ifr::e Buikling Excess Land 1.936000 70% 68,430 66,195 1.634632% 1.140269% 2774901% 1,082 0 755 1,837

0340 ST 0 Shopping centre FuM Occupied 1.936000 100% 232,233,870 217,120,830 2.335188% 1.628955% 3,964143% 5,070,180 0 3,536,801 8,606,981

0350 SU 0 Shopping Centre Excess Land 1.936000 70% 7,595,640 7,307,159 1.634632"10 1.140269% 2.774901% 119,445 0 83,321 202,766

8510 IT 0 Industrial Fun Occupied 2.630000 100% 204,264,793 193,065.298 3.172285% 1.930000% 5,102285% 6,124,581 0 3.726,160 9,850,741

0515 IH 0 lndusbial Fun Occupied, Shared PIL 2.630000 100% 136,300 134,025 3.172285% 1.930000% 5.102285% 4,252 0 2,587 6,839

8531 11 0 Industrial Farm. Awaitin9 Devel· Pf1 I 0.750000 100% 1,875,000 1,720,750 0.904644% 0.173250% 1.077894% 15,567 0 2,981 18,548

0540 IU 0 Industrial Excess Land 2.630000 70% 5,347,949 4,946,025 2.220600% 1.351000% 3,571600% 109,831 0 66,821 176,652

0570 IX 0 Industrial Vacant Lind 2630000 70% 20.865,160 18,432,018 2.220600% 1.351000% 3.571600% 409,301 0 249,017 658,318

0575 IJ 0 Industrial Vacant Land, Shared PIL 2.630000 70% 6,600 6,600 2.220600% 1.351000% 3.571600% 147 0 89 236

10610 LT 0 Large Industrial Full Octupied 2630000 100% 171,573,838 164,068,980 3.172285% 1.930000% 5.102285% 5,204,736 0 3,166,531 8,371,267

0620 LU 0 Large Industrial Excess Land 2.630000 70% 5,0!l9,462 4,449,370 2,220600% 1.351000% 3.571600% 98,803 0 60.111 158,914

, 0710 PT 0 Pipe~ne Full OCCupied 1.740400 100% 20,469,000 19,955,616 2.099257% 1.481629% 3.580686% 418,920 0 295,668 714,588

0027 RD 0 ResKlentia! Education Only 1.000000 11l1J% 429,000 412,000 0.000000% 0.231000% O.23Hloo% 0 0 952 952

0310 GT 0 PaOOng Lot Fun Occupied 1.936000 11l1J% 1,523,500 1,384,125 2.335188% 1.628955% 3.964143% 32,322 0 22,547 54,869

0080 NT 0 New Muhi-ResKlential Full Occupied 1.500000 100% 3,809,000 3,560,778 1.809268% 0.231000% 2.040288% 64,425 0 8,225 72,650

2140 J7 0 Industrial NConstr. Fun Occupied 2630000 100% 10,927,634 10,472,022 3.172285% 1.330000% 4.502285% 332,202 0 139,278 471,480

2145 JU 0 Industrial. NConstr. Excess Land 2.630000 70% 161,366 154.717 2.220600% 0.931000% 3.151600% 3,436 0 1,440 4,876

2440 XT 0 Commercial, NConst!'. Fun Occupied 1.936000 100% 26,752,480 25,291,023 2.335188% 1.330000% 3.665168% 590,593 0 336,371 926,964

2445 xu 0 Commercial, NConslT. Ellcess Land 1.936000 70% 244,240 229,250 1.634632% 0.931000% 2.565632% 3,747 0 2, 134 5,681

20" YT 0 Office BuiXl., NConstr_ Fun Octupied 1.936000 100% 2.499,590 2364,956 2.335188% 1.330000% 3.665188% 55,226 0 31,454 86,680

2835 ZT 0 Shopp- Centre, NCons Full Occupied 1.936000 100% 14,089,070 13,437,423 2.335188% 1.330000% 3.665188% 313,789 0 178.718 492,507

2840 ZU 0 Shopp. Centre, NCons ",,'" """ 1,936000 70% 101.620 91,820 1.634632% 0.931000% 2565632% 1,501 0 855 2,356

9201 Subtot.al 8,029,672,365 7,656,410,866 115,870,570 0 38,383,972 154,254,542

.' .FIR2011: Brantford C Schedule 22AsmtCode: 2906 MUNICIPAL and SCHOOL BOARD TAXATIONMAH Code: 40101 for the year ended Oecember31, 2011

2. LOWER·nERI SINGLE·nER SPECIAL AREA lEVY INFORMA11OH

UT Taxes IEd"~OOo T~~ II TOTAL

!M01 Subtotal o o

ooooooooooooooooooooo

oooooooooooooo

ooooo

:-;;".Il;;

FIR2011: Brantford C Schedule 22AsmlCode: 2906 MUNICIPAL and SCHOOL BOARD TAXATIONMAH Code: 40101 for the year ended December 31, 2011

7010

4, ADJUSTMENTS TO TAXATION

Adjustments for properties, sha"ed as if Paymenf-lrH..ieu (Hydro properties RTO: H, J, K) .

Moo.. T_Education Taxes

IT 1ST UT'2 13 14I I I

7,115 -7,115 80TAL

15I

o

9799

9910

BOOS801080158020

80258030803S

80408097

9890

80458050809ll

9892

5, SUPPLEMENTARY TAXES

Total of all supplementary taxes (Supps, Omits, Sectioo 359).

6. AMOUNT LEVIED BY TAX RATE

1. AMOUNTS ADDED TO TAX BU

Local improverrenls. . . . . . . . . . • ..

Sewercnd water service chages. , . . • • • . • . • .Sewer cn:I water oonnection charges . . . . . . . • . . . . • ' . . .

Fire service charges. . . . . . . . . . . . • . . . . . . . . . . . • . . . • .Minimum tax (differential only). . . . . . . . .• , . , , •. , , •.• ' ••••. , , , . , , •••••.

Municipal drainage cha'ges . . . . . . . . . . . . . . . . • . . . • . . . . . . • . . .

Wasle nmagemenl collection chages.

Business improvement a-ea . .Olhe< LI -----.11

8. OTHER TAXATION AMOUNTS

Railway rights-of-way (RTC· WJ. . . . . . , .Utility tra'lSmiSSloo and utility c:orridofs (RTC: U).

Olhe! 1 1

TOTAl Levied byTu Rate

Subtotal

Subtotal

"-_-,,,,=20=2,7:.:99:.J1 -'--_---'34::::5:.:,8:::..J83 1 LI__-,,,,o:S48=,68:::2::J1

"----'-""'7,=080=.484=1 ---'0:.L1_---"38"",7=22"-,740:::J1 LI_---',55=.80"'3"'.22"-"1

271,889 271,889

°°°°°°122,955 122955

°394.844 ° ° 394.844

13,585 18,251 31,636

1,449 1,449

015,034 0 18,251 33,285

9990

9. TOTAlAIIOUHTLEVlEO

TOTAL leYi.. 1_---'-""-7"-,'90=.362=I -=-0 I 38,740.99,II"-_'",56:::.2::..:31",.3S3:::.J1

.'0' ....

FIR2011: Brantford C Schedule 24Asmt Code: 2906 PAYMENTS-IN-L1EU of TAXATIONMAH Code: 40101 for the year ended December 31,2011

1. GENERAl PURPOSE PAYMENT5-IN-UEU

Pll Phased-lnlTIST PllS UTPllS Education PllS

I TOTAl I-..,9299 TOTAl. . . . .. 105,790 251 2468 692 0 534117 3,002.809

RTC T" Property Ctass Tax Rate Description Tax RatioPercenlof

Pll CVA AssessmentPil Phased-In Tax Rates Municipal PllS

RTO Band Full Rate AssessmentEducation PllS WIT/ST UT EOUC TOTAl IT 1ST UT

1 2 3 4 5 6 7 16 8 9 to 11 " 13 t4 IS

LIST LIST % I I O=u% O=u% O=u% O=u% I I I I2001 0 Brantford C

1010 RF 0 Residential PIl.: Full Occupied 1.00000o 100% 1.206192% 1.206192% 0 0 0 01028 RG 0 Residential PIl.: 'General' On~ (No Educ.) 1.00000o 100% 176,500 175,225 1.206192% 0.00000O% 1.206192% 2, 114 0 0 2,114

0 0 0 0

0 0 0 01210 Of 0 """"""" PIL: FuJ OCcupied 1.936000 100% 30,605,190 29.395,451 2.335188% 1.628955% 3.964143% 686,439 0 478,839 1,165,278

1220 CG 0 """"""'" PIL: 'General' Onty (No Educ.) 1.936000 100% 74,917,000 72,832,010 2.3351118% 0.00000O% 2.335188% 1,700,764 0 0 1,700,7641310 GF 0 Parting lot PIl: FulOCcupied 1.936000 100% 3,673,150 3,355,365 2.335188% 1.628955% 3.964143% 78,354 0 54.657 133,011

1510 IF 0 klduslrial Pll.: Ful Oc:cvpied 2630000 100% 33.600 32.200 3.172285% 1.93OOC1O'% 5.102285% 1,021 0 621 1,642

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0

0 0 0 00 0 0 0

9201 Subtotal 109,405,440 105,790,251 2,468.692 0 534,117 3,002,809

- - - -

."",...c

FIR2011: Brantford C Schedule 24AsmtCode: 2906 PAYMENTS-IN-L1EU of TAXATIONMAH Code: 40101 for the year ended December 31,2011

2. lCM'ER-TlER I SlNGlE·TIER SPECIAL AREA PAYMENT5-IN-UEU INFORMATlOH

LT/ST PIlS ,I UT PILS I:~'000 PIlSIIU 6_'5 TOTAl 0I

940' o o

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o

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FIR2011: Brantford C Schedule 24AsmlCode: 2906 PAYMENTS-IN-L1EU of TAXATIONMAH Code: 40101 for the year ended December 31, 2011

4. SUPPLEMENTARY PAYMENTS·IN·L1EU

9799 Total of all supplementary PllS (Supps, Omits, Section 444) .

Munici al PllS Education PllS TOTALIT 1ST UT

12 13 14 15$ $ $ $

°9910

S. PAYMENTS·iN·L1EU LEVIED BY TAX. RATE

6. AMOUNTS ADDED TO PAYMENTS·IN·L1EU

TOTAL PIlS L",led by Tax Rale LI_~,"2,468=,6::9,,-2LI 0"-1'-_-=5::.34::.,'::.17'-'1 LI__-,3::,00=2::,8=09,,1

8005

8010

8015

80208030

80358040

8097

9890

8045

8046

805080518055

8060

8098

9892

Local improvements .

Sewer and water service charges. ... . . . . . • . .

Sewer and waler connection charges ................•.

Fire sefVice charges.

Municipal drainage charges.

Waste management collection charges ...............•.

Business improvement area .

~. 1 1

7, OTHER PAYMENTS·iN·L1EU AMOUNTS

Railway righls.()f·way (RTC '" IN) - from Ontario Enterprises .

Railway righ~f·way (RTC '" IN) • from Province .....................•

Utility transmission and utility corridors (RTC '" U) - from Ontario Enterprises .

Utility transmission and utility corridors {RTC '" UJ- from Province.Institutional Payments· Heads and Beds (Mun. Act 323, 324).

Hydro-electric Power Dams - from Province. . . . . . . . . . . . . . . . . • . . .

Olh. 1 I '"''''

Subtotal

Subtotal

0

00

°00

0

00 0 0 0

00

00

348,000 348,000

78' 7840

348,784 0 0 348,784

99908. TOTAl PAYMENTS·IN·L1EU LEVIED

TOTAL PllS Levied ,--_::.2,8_17::.,47_6 [ ---=-01 534,117 1 L[__3::::,3::.:51=,59:::J31

--. - - - -

.vi' "'"

FIR2011: Brantford C Schedule 26AsmlCode: 2906 TAXATION and PAYMENTS-IN-LIEU SUMMARYMAH Code: 40101 for the year ended December 31, 2011

Tuition

I

TOTAl

IENG - Public FRE - Public ENG- Separate FRE -Separate 0''',,,

Taxes distributed to eadl School Board (Applic. 10 Com. Ind, Pipelines). 100.000% 70.626% 0.174% I 28.582% 0.618% 0.000%

TaxableAsml Taxable Asmlt'nase- n Mun£ipal Taxes Distribution of Educaoon Taxes in column 6 by School Board

{CVA) (Wtd &Disc CVA)Taxable Asml TOTAL Taxes Educafun Taxes

(Wtd & Disc CVA) LT/ST UT ENG - Public FRE - Public ENG -Separate FRE- Separate Otto,

16 2 17 • 3 4 , 6 ., , 9 10 11I I I I I I I I I I I I

6,12$.978,547 6,126,978,547 5,865,429,992 84,292,522 70,743,378 0 13,549,144 10,792,604 12,400 2,681.668 62,506365,843,950 778,839,136 728,289,431 9,574,817 8,784,569 0 790,248 75l,721 561 36,528 1,440

5,177,580 1,294 395 1,246,572 17,916 15,036 0 2.880 2,787 0 93 0397,230 99,308 86,368 1,242 1,Cl42 0 200 " 54 27 52

I 6,498,397,307 6,907,211,386 6,595,052,363 93,886,497 79,544,025 0 14,342,472 11,547,178 13,015 2,718,316 63,998 0

800,494,466 1,522,371,884 1,434,sn,258 29,362,706 17.303,758 0 12,058.~ 8,516,753 20.983 3,446,689 74,524 026,996,720 52,123,795 49,274,101 932,845 594,340 0 338,505 239,073 '89 96,751 2,092 0

1,523,500 2,949,496 2,679,666 54,B69 32,322 0 ~547 15,924 39 6.444 139 04,993,480 9,627,633 9,4fi8,4n 193,676 114,208 0 79,668 56,266 '39 22.771 492 02,499,590 4,839,206 4,578,555 86,680 55,226 0 31,454 22,215 55 '.990 194 0

239,829,510 459,8S8,383 430,248,S89 8,809,747 5,189,625 0 3,620,122 2,556,747 6,299 1,034,703 22,372 014,190,690 27,414,155 26,139,285 494,863 315,290 0 179,573 126,825 311 51,326 1,110 0

I 1,090,527,956 2,079,224,552 1,956,965,931 39,935,586 23,6Cl4,769 0 16,330,817 11,533.803 28,416 4,667,674 too,923 0

232,515,802 587,304,210 552,455,911 10,711,334 6.663,679 0 4,047,655 2.858,697 7,043 1,156,901 25,015 011,089,000 29,036,752 27,826,252 476,356 335,638 0 140,718 99,383 245 40,220 870 0

176,673,300 460.627,304 439,692,707 8,530,181 5,303,539 0 3.226,642 2,278,848 5,614 922,239 19,941 00 0 0 0 0 0 0 0 0 0 0 0

42O,27B,102 1,076,968,266 1,019,974,870 19,717,871 12,302,856 0 7,415,015 5,236,928 12,902 2,119,360 45,826 0

~714,588 418,920 0 295,668 208,818 '14 84,508 1,827 0

0 0 0 0 0 0 0 0 00000 7,115 0 -7,115 -5,025 ·12 -2,034 -44 0

1,548,682 1,202,799 0 345,883 279,383 357 64,772 1,370 0

.,~155,803,224 117,080,484 0 38,722,740 28,801,085 55,192 9,652,596 213,900 0

394,844 394,844 0 0 0 0 0 0 033,285 15034 0 la,251 12,891 32 5.217 113 0

156.231,353 117,490,362 0 38,740,991 2B,813,976 55,224 9,657,813 214,013 0

0510 Induslrial.0515 IndusbiaINewConstruc:ti::ln.0610 Large Industrial .•0615 large loouslrial New Construction.9130 Subtotal

0710 Pipelines.0810 Other Property Classes.91611 Ad~ for shared PIL properties.917ll SupplementaryTaxes.

91111 Total levied by Rate91911 Amts Added to Tax Bill.9192 OlherTaxaoon Amounts.9199 TOTALbeforeAdj

0010 Resiclential.0050 Multi-residential ,0110 Farmland.0140 Managed Forests.9110 Subtota

0210 Convnertial.0215 Commercial New ConstnKfun.0310 Parking Lot ..0320 Office ElIJilding .0325 Office Building New ConstrucOOn.0340 Shopping Centre.0345 Shop~ Cef1lre New Consbuctkln9120 Subtota

Property Clan Group

9010 Legislated Percentage of EdueatOn

1. Municipal and School Board

."""FIR2011: Brantford C Schedule 26AsmlCode: 2906 TAXATION and PAYMENTS·IN-L1EU SUMMARYMAH Code: 40101 forthe year ended December 31,2011

" PIlSTotal PIlS Levied

LTIST UTEducaoon P1lS

,$

2.114 2,114 0 •• • • •• • • •• • • •11. 2114 • •""42 2,387203 • 478839

• • • •133.011 78.354 • 54 657

• • • •• • • •• • • • Part 3conmns Distriblltion 01 PILS by Setlool Boards

• • • ••2,999.053 2,465.557 • S33,496

1,642 1.021 • '"• • • •• • • •• • • •1.642 1,021 • 621

:II :I il :I3.002,809 2,468692 • 534.111

• • • •348,184 348}84 • •3,351,593 2..811,476 • 534,111

Property Clan Group

1010 Residential ..1OSO Mu~~residential.

1110 Fannland .1140 Managed Folt!sts.9210 Subtotal

1210 Commercial ..1215 CorrmerciaI New Coostruc:liln .1310 ParUlglot.13211 Offic:eBuifrlg ..1325 0I&0e Bui:lklg New ConslrucIion..13.. Shopping Centre .13" _c.mre....~9220 .........1510 1nduslriaI. • • •1515 Industrial New Constndi:n . . .1610 Larve InduslriaI.1615 large Industrial New Constndin• 230 "......1718 .........1810 Other Property Classes .9210 Su~PIlS.

9210 Total Ltvied by be

"" Amts Added to PILs..", Other Pll Amounts .•m TOTAl befort AdJ.

2. Paymenb-ln-utv of Tuation,------,---------,----.;;;;;;;:;;;------,

:.'Illlll'll

FIR2011: Brantford C Schedule 26AsmtCode: 2906 TAXATION and PAYMENTS·IN·LIEU SUMMARYMAH Code: 40101 for the year ended December 31,2011

3. Payments-In-lieu of Taxation: Distribution of Entitlements

Source of Pll$

5010 Canada,.5020 Canada Enterprises.

OntarioMunicipal Tax Assist. Act

5210 Prev, Exempt Properties.5220 Other Mun. Tax Ass!. Act.5230 Inst. Payments - Heads and Beds .5232 Railway Rights-of-way.5234 Utility CorridorslTransmission ,

5236 Hydro-Electric Power Dams '5240 OOler I I.

Ontario Enterprises5410 Ontario Housing Corp..5430 liquor Control Board of Ont .5432 Railway Rights-of-way.5434 Uli~ty CorridorslTransmlsslon .5437 Ontario lottery and Gaming Corp..

5460 Othe< I I5610 Municipal Enterprises.5910 Other Muns and Enterprises .5950 Amounts Added to PIL.9599 TOTAL

PlLS Levied TOTALPILS Adjustment to TQTALPILDistrib. of PIL Entitlement in Col. 7 Distribution of Education PllS in column 10 by School Board

lTfST UT Education levied P1lS levied Entitlement lTfST ur EducationEnglish -

French - PublicEnglish - French - Other

Public Separate Separate

3 • 5 2 6 7 8 9 10 11 12 13 ,. 15

I I I I I I I I I I I I I I101,634 70,8'97 172,531 0 172,531 172,531

0 0 0 0 0

0 0

95,001 95,001 0 95,001 95,001

348.000 0 0 348.000 348,000 348,000

0 0 0 0 0

0 0 0 0 0

784 0 0 784 784 78.0 0

0 0 0 0

6,433 6,433 6,433 6,433

0 0 0 0 0

0 0 0 0 0

1,601,443 1,601,443 l,S01,443 1,601,443

0 0

664,161 463,220 1,127,401 1,127,401 1,127,401

0 0

0 0 0 0 0

2,817,478 0 534,117 3,351,593 0 3,351,593 3,351,593 0 0 0 0 0 0 0

, ' ..FIR2011: Brantford C Schedule 40AsmtCode, 2906 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSESMAH Code: 40101 for the year ended December 31, 2011

---0.10 m. , .0420 Ptiice .•0421 Cr:utS«:t.rilr0422 PrisonIfTra'\lllOlllliDn ...•.•••••••.• , •.•••04J0 CGlserIation 8UIhOOly .0440 ProIecliIIe il$peckrI m c:ootroI.G445 BuIlding permit r.d lnapedlon HMo:M ..~ Emergency lMlSl.WeII ,

()ol&I PrMtciiI 011_ Ad (?(MI.()(98 Olher I '1

tw9f subtotal

.................""" ...........0250 CorpaniIII~.

02li0 Prtlo.J-.n SlQx:rl.

"" Subtotal

Slia'ias.W~1fId In~lonMalerills

Coo._ RlltltsnF"onanciai ",.,,, ,'.mo1izalionToll,lElcptWlses Inter·Functitrllll ,IJlocaliood ToIa! Elpenses_.....

laIg hrm Debt ...... """'" Tnrls/ers Bef«e AdjuSln'ltlnls Adju~lS Pro!ram Support • AfIef Ad;usImenlS

• , J • 5 • " 7 " " "• • • • • • • • • • •."'" • lU.tIa' ,- om '"'' • 111,1. ·1l.IDI ",. ...",

1,11'" • at.I" "..... .... ....IlD UD1.m U,IZU5' .,,,,,,, "'.., ..-....", • -~1)'51.114 ,,..... • 11m.11II ~I72,l$J ...ltIlJI15 •....", • "'.... ""'" .""'" '''~

UO,,,, 11.1J'1,211 ..",~ ~"'.. ........11117,31ll' 50'''' ..- 1••' 0 ...... ....... .... 1,122.121 11.C2ll,JI3

...""" "...... .,'" .,no ,- ~,~ ".~..,.. 1,151.• """"I,IJ5.111 .." • • • I.IIJ.2')I "'.Ie "'" 1.215._

0 "'" • • • "» ".... • ". "00 • ". • 847.1.24 ~.. 0 0 ~,..

51,724 1.811 "'m " • Wl,lSt ., .'" "'...1.71-'. 115,1" .,- 1,131 • ''''''' 121,an to"'".,'" 1,615 ... • • llS,H3 ". ',311 ')C,m.". 1.1111 ,,,. '0 """ :lID.tU 1111.113 '*0.157 • I.US,NIl

• • • •»,5101,»1 0'" ,."" ,....", "'•. UIO.Sl1 ,,,.'" ........ ..... U,,,1I »,....

""'" • .un ""'" ". • ...., ll.tII,lm "". W"" ."',,,.,• • •,,.

'" .,,", • .,,., ..'" '" "" """""'" ,.... ""'" .... ..... ,,,,,,,. ._- """ "'''" ""'"..... ...... ",no 11.511 ..no ..""" ...... .'" "''"'"11,011 ..- "''' n~ • .... ...... "'" 11._ W:l,)14

,,'M,lEJ 1JJlI.III ..,. ~, 0 ••u,1:)I .""'" ....,,, 5t5,tlJ ."...

''''''' 0 .""" • 1.355.113HI.• • ..", ...." 1.l41 0 m ... I•.14ll ..... • ,"'....m • ..", 45,111 0 • N1.\oIll " ..m "". ••151 tlll5,11C,m • Ill5.I. 2,..,.2 '" • ,.'" "'., 11,'" • .....

I • • 0 • • • • • • 0

I:l,D3IUJ1 lUl5 1,341,'" 1,.",2" "'''' • 7,1".865 35,11',515 ..22.111 1,112,757 :IIl.15"""

TrJrlIPOftrion .....0611 RDIds - PMId .0612 Ibds-~.

0613 RDids - BridgM IWld Q.Mn.0614 RDIds- T,*CII**ns&~.

0S21 Yh*lr Ca*tlI-e.-..... ParbIQ Lots.0622 'oVIW c:.:.wa _~ p.u.g lda 0Ny •

0>31 T,.,m-Cr:Iwenio'I".0632 TnniI_ 0iubIlId &JPlD" r-'s.0S40 P~.

0650 Slree1 igJting .

0660 Ai~[:.~~~~~~~~~;;;;.;;~0698 other I066 Subtotal

ErwI...........1111 ..me...."w__

""""01__· . "',. "" .. 112.111 1,IlS to"", ',Im,* m,_ ,.no.." Waslew_n.-&~ • 1I1.U5 ,n...., 11DUIJ .,,, '.'.132 1,1111,1. ~," ""...." I.II'Ulsbm_IIYSII!IlI, """ tl,l1l5f '''''' ..". l1UD "... ""'" 1'.411 .no """ 1.,!6

"" RLnIsbm_~. • •"'" W.~, . . . . . . . . . . . . . . . . . ,- ...." UII,• ....,

"'" ...'" UllJQ ,-'" .,'" """'"'"w__

Z,1••tI'll • ..... - "". "" ",,'Om $.51'.GII 1.141_ ""'""" ""-- • • '''' UIUD • • Utl,lll1 • • Ult,ll11

""" ""....- '1".' • ..... 1~.' "" • """ uoun .... • "'"'""'" WmedYlnm. ..... ••Il:l • II,tl4 ""'.• • • ,...". ,'-'" "'. 11'S7.DI4.... """ IlfIlUTY OPERATION I 4,DII.I11 • 0".1 ID.IO .. .,- ...... "0 ,-'".... Subtotal ....... .""" ...... 11,311,111 ".... ,no 11.tlun Jtn1,llI ""... ",.' ""'.,HullltHfYlc:ft;

1010Public heallh __ . . . . . . . . , . 0 • • • I.it4,ttl I....m • • '.MoIJ4..." Mos!litals . 0 • • • • • • • •.." ..........- 0 • UOUlli • • 2.501,• • • UDI.MI.." AmWancedispalc/l . ........... 0 • • • • 0 0 • •",., """""". .......................... 3Il,m 5/),561 31.125 111111 • ,."" 512,W ."" ",m 1St,111... """ "( I 0 • • • •.... Subtotal »un »,. """, "'" 1....1tl ...'" ""m ."., W,III5 5.104)11

-

_n,':

FIR2011: Brantford C Schedule 40AsmtCode: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSESMAH Code 40101 for the year ended December 31, 2011

su-.W~nI ......~ -- "'*- RiInlInlFNm ...... ......-, T""_ .......... _.T",,_-- LmgTIIIlIOelll ...- ....... T....... -- - -_. --, 2 , • 5 ,

" T 12 " 11

• • I • • • I • I • IUy-- .- • a.a "'''' ",. 11.:l'.Ilt ..". l',"~16 m.m ""'" ,...3I1,.,G

aged penQ'lS, . IJIIl,I~ "'" UII.~ .,•.m ,... .,,~ """ lu.e.I. • • lUt11.l.

j"............ I.f.'I,5I1 • ".... Ul'S,ev.I "" • ,,,. 1-"2l~ "'" ",m l.lf7.311

I • • • • •Subtotal 11.:lI(.04J ".m 1205.011 t,M5,1llS •.m 22.UI.m 111"" ~IJII,IO) "'.'" I,22UI", 51.113.111

SoNland'...1210 Ge..~1220 AsaisWloelc1230 Cti:! QftI ,

'296 """"" --1410 Public: HolIsing 1n.~11 ,."" UII,AS ,.... • 110.011 U5l',151 1151.111 1,1OI,OfI

'02' ~Hoosiog. no,l" IU.s a", ."'''' 10,1~ ,.- llUl1 UU7!l ,.'" I,1U.MI

"" Rn Sl.wIemenI f'!oopI'I5. , ... ................ .,,, ". 1'-._ ,C • 1,_11.711 II.DIU I.•~I

'~7 ... 1-...... I "". m.. nt)ll '"'' 3,1211.511 "... •.ooc"'~ Il••s.5 ""'",... ... • • • • • • •"" subtOtal lJIIUlt ".16 ,..,,,

"""" m,512 4,111.1" l.llfl,W2 22.11OJM M.'" "p,,,.RcnIIliofI n wlIunl .....

16tO

_. ,.... • ..... ,- 11I,SZ • N'" ...... ...... """ """'""'" - ...... ......., • MUll IM,II. .'" 2_1"- '"'''' ... ..." "..,."" RBc. Fx. - G:f en. Uril.I, $ali loti, . "'... • ..,.. I.m """ "" "'" lJOU12 oUM' • 2.1",XJ

'''' Rlw;.Fx.-AlOIa. ",,'" 101,5;11 1.M5._ - "'" • 1,-.7"5-~

....,.""" 1,101)'10

"" \bft$. , 3,121.\" • 551',121 • • • I,I'l,m ""'" • • ""'""., ........ "'., • .,,, 11.112 '" • "'" ...... '" .... ...,.'''' """'...... .. 1.1-.- • I",ISI 121m .'" 105.101 211.121

""'~1,.,'. ..'" ,-,.. ... I I • • • • •

"" SubtotaJ 1).715.1. ~.., "..... "''''' ~.l(lol .... ""'" Zl.llf..l1I "... ,- 21,o.l5,I1I

.......-1810 f'IIrIfq nllDlling . Un..., • 101,$11 JI"OII ••0111 111-"1 UOI,~I .',U_ 1.... ,2 1.1.,277

''''' eanr-.:iII ;and lnOOslriai. tolO5,ll!f l5:z.11J QI.tl. ~.d ...., ,..., ,~,.. tm.'" Q.1Q 111,121 ,,,,m'''' Resi:lrial dfM!lqmen1 • 1:11.511 • 113m 250.111 •."' • 0"'" .. "'" '11.130

'''' AIJleulUe;and ..lI5tiIlia1, • • • • • • • •"50 Tiltdr....lIhor!flnllass!slarlOl. ....... • •"" "". IRESIDENTIAl. MARKET HOUSING I • • • • • • •"" subtotal 3,1.111 J52.71J 171.421 1,D1C,35I. :11.1.12 1:111.5:11 ,.,.. UI2.111 11\.111 31'1,111 , ..un

1910 """ II 011 01

".. TOTAL I ""',4121 '.571.,221 :IO,az3.&2l1 oI&,lII1,Z2l11 2.1:11.0131 JUJUIII 21,ai,.t:IO I 15t.G3U21 II 01 01 251,CQZ.J211

;:"'1.'::'

FIR2011: Brantford C Schedule 42AsmtCode: 2906 ADDITIONAL INFORMATIONMAH Code: 40101 for the year ended December 31,2011

Additional information contained in Schedule 40

501050205099

5050

5098

5110

Total of column 1 incl~des:

Salaries and wages . . . . . . . . . . ..•.Employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • • . . . .Total Salaries, Wages and Employee benefits (Not including line 5050) .

Salaries, Wages and Employee benefits capitalized on Schedule 51 .........•.

Total Salaries, Wages and Employee benefits (including capitalized wages) .......••..

Total of column 3includes:

Amounts for tax wnte-offs reported in SLC 40 0250 03 .

1I

90,254,79024,243,692

114,508,482

604,750

115,113,232

01Total of column 4 includes:

5210 Municipal Property Assessment Corporation (MPAC) ..

Total of column 5includes:

5610 Short term Interest costs .

1,051.207 1

I~__--,,-O1

167,500',689,584 1

1,598,141

0

0

0

0

0

0

0

Total of column 6 includes:

Grants to charitable and non-profit organizations.

Grants to univers~ies and colleges .

Con1libutions to UNCONSOLIDATED joint local boards

Health unit . . . . . . . . . . . . . . . ...

District Social Services Administration Board (DSSAB) . . . . . . . . . . • . . . . . . . . ...

Consolidated Municipal Service Manager (CMSM) . . . . , ...••..

Homes for the aged . . . . . . . . . . . . • . . . . .

_Recreation boards . . •. , ••....•••... , ....

Fire area boards . , . . . . . . . . . • . . . . ..•.

§ 1'-------1

5810

5820

5840

5850

5860

5870

5880

5890

5895

5896

5897

5898

5910

5920

6010

Payments pertaining to the equalization of General Assistance in the GTA .

Payments pertaining to the equalization of Social Housing in the GTA . . . . . . . . . .

Total of column 11 includes:Payments for long tenn commitments and liabilities financed from the consolidated statement ofoperations. . . . . . . . . ... , . 3,116,310 I

Une 0611 of column 11 (fotal costs for paved roads) includes:

6106 Urban stann water. .., .

6107 Rural stonn water. . . , .

line 0612 of column 11 (Total costs for unpaved roads) includes:

6108 Rural stonn water. . . 01

line 0831 of column 11 (Total costs for water treatment) includes:

6611 Treatment costs for water not treated to dnnking waterstandards ................•

6612

Line 0832 of column 11 (Total costs for water distribution) includes:

Distributionltransmission costs for water not treated to drinking water standards . . . . . •.•..•.

'u' "'J

FIR2011: Brantford C Schedule 51AsmtCode: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETSMAH Code: 40101 for the year ended December 31.2011

ANALYSIS BY FUNCTIONAL CLASSIFICATION

HNIth ..rvlces1010 PllbIic health serviceG.1020 Hospitals. . ••••.......... , .

\{OO AmbJance Ile'VIoo& .1035 AmbUancedIspatch.

1040 Cemeteries. [~~~~~~~~~~~::;;~10913 c:>tI1f!Jf '1' .(lll9l1 Subblull

0290' GoInllf1ll government. ••••••••••••

Proteetlon HNIc:es

0410 File.0420 Nee ...•.•.•.............•.

(lol21 Co.lrt Soourity .0422 Pr!scnef Tra'lSpOOatioo. . • . . . . . . . . . . . . . • .0430 Conservation iIlIlImty .0440 Proleclive inspecticr1 mld lXIllroi •.0445 BuildIng permit and inspecllon service. .0450 Ernargency measures .0460 ProYincial Offeocas f>d /POA). ,0498 Olher I I.0499 Subtotal

TlWIsportltlons~0611 Roads- Paved.0612 Roads-U~.

0613 Roads - Bridgs mld CUYElrts.061. Roads - Tral!'le Operations & Roadside ...........•.

0021 \'linter ConIfd - Elloept sidewall<..&. Paking lois.0622 VMter Conlrd - $idew3lks, Pa1drg lois Only0631 Tf31mt-Cm.oooJiooiil. . ....••.•

0632 Transit·Di~& special needs.0640 prmng,.0650 Stroot 1ighlil'lQ.0060 Air transportation ,ll698 Other I I .~" &~~

EnYlronmental MlVic;es

0011 WaGlewalerooliecli~.

0812 WilSlewal:"..lJtI3lmcwll&di&pO&Oll.0821 lJrtlan slonn _ system. ,0B22 Rlral dorm _ s)'Slam .

O8J1 Wallltlrllalmenl.

06J2 W;J.f!Jf dIslribuliav1tansmissim ........• ,0640 SoIKlw3&lec:dlectia1.0850 Solid wasle dispocal. . . . . . . . . . . . . • .

0860 Wastedi'o'EJ"siI::rl~, e','.'~','~'.'~'~'~'~~~~~~~0B9B 0thtI" LRecoveries, Renlals • i.0899 Su~tIol

121012201220

""""

$of;lal .nd fsmlly servlenGooenll assilrla'lc&. . . . . . . . . . • . •Assisla'1olllo aged pen;a'IS •

~ca"El .. ti~'~'~~~~~~'~'~'='~'~'~'~';'=.'i.Subtobl

COST AMORTIZATION

2011 OpenIng 2011 OpenIng AddWonsancl 2011 Closing2011 ()pe-oing ""'. AmortIz.atian

2011 Closing2011~o;sposals Writel:lwms ArnortIzaIion ArnatillIIion

Net BookValue Cos! Balon::e 8eI1errT11lOIs """"'- AmaIi~a~an .- Ne! Book ValueB._ "'-1 2 J 4 5 6 7 e 9 10 "I I I I I I I I I I I10,405,015 24,095,Hl4 1,951.313 4&1.137 25.571.280 13,6'XI.091 1.:101.121 431.13& 1•.510.5&0 11,0&1,600

9,111,711 1.,:164,490 13.&39 ,~", H,319,J39 5266.119 645.5&& 127.735 5.151.632 &,531,107

9,46ll,G41 15,536.621 161.•92 56,&61 15,641,252 6,ll6lI,25 601,65& 46,652 6,62J,591 9,023.661

• • • • • •301,820 10.613 10,&13 ~'" .,130 >,m Xl.69O

• • • • • •• • • • • •• • • • • •• • • • • •• • • • • •• • • • • •

le,620,m 29,9II1,7Xl ;/41,:131 195,e57 • Xl,ml,204 11,311,151 1,254,376 114,3&1 12,.51,14.6 11,5ll6,05&

61.991.U3 143.416.542 3,614,100 m,551 14.6.279.6&5 &H25,O&I 3.266,095 741.615 aJ.949.4n 62,:lJ(l.2Oll

• • • • • •9.919,&:>4 23.651.995 3,616 23,&61,51\ 13,7:15.142 4-17.001 14,155.143 9.4]6,521

16.415,426 301,&36,114 1.255.509 229,152 35,S6J,311 1&,221.2&6 1,3JJ,316 2lI2,610 19,3S\.!l!l2 16,311.379

XlO,065 1.569.734 1,569,1;14 1)69,665 56.n4 1.32fi.4-I2 m",

3013,&03 ",,'" ",,,, 15&,2&9 46.166 "'''' 291,m7

12.102,519 1&.114)2& 1.1211162 52,479 20,421,111 6,671,450 1,459.&n 62,6111 5,ll6lI,6D:2 12,:lS2,509

• • • • • •5.916,318 12.0&3.541 12,llaJ.:>41 6.161.m 357,0&4 6,524,Xl1 5.559,2:14

6,566,725 12,211.911 450,!l95 12,122,906 6,105,1&3 667,597 6,3n.18C1 6.350,126

5,949,ll6lI &,2&1.500 .10.324 5,691,82<1 2,332,432 150,399 2,512.&31 6.178.\193

• • • • • •119,505,624 255.194)57 7.464.1li1i l,llaJ.1&11 • 261.595,9]5 13S,Ii55,1n l,814,ll65 1,1XI6,969 142,~96,629 119.!l99)O6

74,1511,391 123.92&.725 734.&65 14.166 124.5&11,82<1 .9.160.325 2,059,545 56.1~7 51.763.726 72.525,098

46,895,411 11.J90,94-l 1.62<1.893 13,015.&J1 24.495.473 1.991.832 26,4&7.305 46,528.532

94,517,05& 1:>4,911,«5 1.1\3.210 IC2.M9 155.921,N!l !iO,394,3!6 2,550,550 49.m 62.895.-409 93.026.3117

• • • • • •41,903.&76 62,516,241 45,194,101 2.t'53.079 105.752.&63 14.712,365 1,511,&42 1,531.116 14,956.891 90.165.912

12,976,960 110,223,312 2,m.GaS ~,'" 112.610,994 31,246,352 2,321,312 .".. 39,312,.14 ""'",• • • • • •

7.614.929 15,326,575 2,&t1,On 1&.131.655 1,111,&49 13l!,3l1 8,4-19,980 9,6111.675

• • • • • •• • • • • •:l4l.ll16.691 535.397,245 54,151.356 2.s<'O.631 • 591:1,021,969 194,320,553 11,479.212 1,9G4.040 2OJ.!l95.155 3ll6,l32,l64

• • • • • •• • • • • •• • • • • •• • • • • •

349,3511 1,111,325 41.720 1,213,045 521.927 _,m 556,629 :156,.16

• • • • • •..'" 1,111,325 41,720 • • 1,213,045 521,927 34.102 • 556,629 :156,416

412,311 1164.115 15}n ",'" 391,&64 '"'' 15,m 454,342 "','"14.970,402 23,:>40,514 "'" 23,559,101 &.510,412 130.375 9,XlOlilO 14.25&.317

~,.. :191,&41 391.647 ~,'" "'" 3111,IV '"''• • • • • •15~,m 2U96,B3li "'" 15,m • 2U99,152 9,270.&65 &19.&11 15,m 10,074,S15S1 14,n4.193

"

FIR2011: Brantford C Schedule 51AsmtCode: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETSMAH Code: 40101 for the year ended December 31.2011

ANALYSIS BY FUNCTIONAL CLASSIFICATION

1410

'42"14301497,,,.14"

Social HousingPublic Housing .NOfl.ProliIlCoop(uti.... 1ioJelrlg .Ron!~I P!oQmII ....= IA~IHooIinq I.....,

COST AMLRTIZAII N

2011 ()penn;j 20110pening Adcflicnln 201\ CIoIing2ll11Opering

""'" -- 2011 CIoIing2011 CIoIing

"""" -""" -- --Nel ElcdV.. """..~ ..- """..~ ..~ Amcri.zatm "-" ..~ Nel Bor;t Vallie

, 2 J • 5 , 7 , • 10 11

• • • S S • • • S • •'l4.•SI,1\3ll &5,&1'.385 31,482 IS,m,M1 51,W1,1S6 S1O,Q9li 62,358,&52 23,521,015

5,0II5,4JII 12,!004,502 12.504.502 1.•1V63 2«.320 1,M3,4a3 4,&11,119, • • • 0 01,&15,:1015 1,908.000 '.... 0-"" 31,m IloI.014 1,&11,_

• • • • • •Jl,Dl.41J l00,JliO,8I1 31,4&2 • • 100.»2,_ &U~.S'U l,145.m 0 llI,lle"., )(1.216.120

1610

'620"31,,3<

"'"''''...,,..lO"

R.c:ruUon and eultur.! MfYicn.....~~.

Ree Fz. -Gdf Oc, M:ma, SId HI.Rae. Fae.· M 01.-.1..iirDs ..WusaIns .........•.

:-·*-[1~.~~:':'::':':~.~.~.~.~.~.~.~.~.;_~'~'~L

2O.IIl.157 ''''-''' on.'~ ~.... "-"'"" 1.*.11' ."" ~'" ')111M 2O,7a,511

• • • • • •511,51J '.""" """ ""'" 1)1f.H. U. '...... ,"'....

11.11'.04 ,,'..... 41]15)11 t_ "7'"'' l4)11)11 1,01,410 U">Q ,""... $1.(32)11

1,5J5,llli ......... 1,211.§l'l ..... "'-.213 1.$20)70 l,M1,lSl ..,.. .",.... ,-""""..... 125)1' "'"" ...'" "'" ..... :m,11S

"".'" I,03lI,Go11 "'-'" 4"",....,., •.4IU11 211.171 "'-'" .,..." ...."'.• • • • • •

~,ItT... ""'... 50>15.115 ,""'" • ,.- ll',IiSQ.491 '...... "",,.. Jl.15O'- ....,...1810

"'"'830,..,"50

""lO..

PL1nrIlI'g and~~a'ldlriYll...ConrnerciaIIR! IrdidriaI .ReOOentIaI cleYeIcprr8Il .AgriaiILn a'ld rebeetaliQol •.Tiledrai~~neaulIln:e.Other I f

Subtotal

•2.11UlO

•,,,2.115,:l6Cl

•J,1:I5,I31

••••J,731.131

'."

,'" 3,131,4811

•1.azo.11I

o,o•

I,Q20,nT

,.""

1,180.975

•USl.5U

••o,2,S56,514

1910 0lhEt

.." Tolal Tnllible ~1tlI1AsHt5

-

Q II

-

Q I

l,llliO,~,1801 114,213,W) oj

Q II

1.lM.OII.~111

-

Q I

412,114.1pl

-

..,1s.0U61

Q I ,

.w.73t.1SI II

If,1'W

FIR2011: Brantford C Schedule 51Asmt Code: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETSMAH Code: 40101 for the year ended December 31,2011

SEGMENTED BY ASSET CLASS

Total General Capital Assets

General Capital Assets2005 Land .

2010 Land Improvements .2020 Buildings.,2030 Machinery & Equipment.

1{)4() Vehicles. . c-'c-'c-'c-'c-'c-''-'-'-'-'-'-'-'-'-'-'-'-'-'-'-'-'-

2097 Other I' .2098 Other ..2099

2011 Opening 2011 QoslngNet Book Value Net Book Value

(N8V1 (N8V11 11

• •35,605,239 35,591,310

19,621,559 22,329,614

74,150,079 117,311,393

31,990,229 31,838,640

0

0

0

161,367,106 2Q7,070,957

Total Infrastructure Assets---I

22Q5

2210

2220

2230

2240

2250

2297

2298

2299

Infrastructure AssetsLand , .. , , ..Land Improvements. . . . . . . . .•...BUildings. . . . . . . . . . . . . . . , . • . • . . ,Machinery &Equipment. . . ....•...Vehicles. . .linear Assets. . . . . . . . . . . . .Other

Other

2011 Opening 2011 ClosingNet Book Value Net Book Value

INBVl INBVl1 11

$ $

0

51,795,950 63,514,647

46,895,471 77,514,907

0

0 0

327,222,166 324,603,765

0

0

425,913,607 465,633,339

9920

2405

Total Tangible Capital Assets

Construction-in-progress

587,280,713 1

88,057,963 1

672.704,296 1

20,957,4541

9921 Total Tangible Capital Assets and Construction-in·progress ____:::67.:o5'.:o33~6,.:o696::JI __"6"'93",66'_'I"'.75o:.0 1

, ,

FIR2011: Brantford C Schedule 51Asmt Code: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSET: CONSTRUCTION·iN·PROGRESSMAH Code: 40101 forthe year ended December 31. 2011

2011 Opening Balance Expenditures in 2011 Less Assets Capitalized 21}11 Closing Balance

, , 3 •S S S I1301.%9 1301469 0

26 i11 19920 4609126 i11 19920 46091

0 00 00 00 00 00 00 00 0

I 52,354 39.840 0 92.194

253805 19,944 57,281 2164680 0

103233 1032330 00 00 0

114244 41535 114,244 415350 00 0

100 290 100.290 06392 6392 0

0 0I 511964 61479 218201 361 236

1815226 181522660011 3,683916 60017 3683916

0 00 0

41183539 39243293 8,540,2460 1~889 150 8890 0

110215 196041 2710215 19604t0 00 0

I 52429 051 4030846 42013 585 14386318

,I II .1 .1 II0 0

661061 2993088 3.654 1490 00 0

I 661,061 2993,088 0 3654149

. "jSubtota

..... (

Subtob

General governmenl. . .....••.....Protection servicesF~e .Police ...............•.CoooSocurit'l.Prisoner Transoortation. .Conservation authority.Protective inspection and conUOI .Building pennil and inspection urvite'! ..EmeI1l6OCY measures.Provincial Oft'ences AcIIPOAI.other I

Environmental s&NicesWastewater coIectionkonvevance.Wastewater treatment &disposal ,Urban storm sewer system. . ...•..•.Rural Stoml sewer system.Water treatment.Water dislribulionltransmission •Solid waste collection ..Solid waste diSJlo~.

Waste diversion,. . ...•......•••.Other I

Social and family seNicnGeneral assistance .Assistance to ailed persons.

ChUd care. t:':':':':'::'::"::'::":':'::':':::'::"::'::"::'::":':':':':'::'::";;:'Other i . .,... 'I'Subtota

Transportation servicnRoads - Paved.Roads - Unpaved.Roads - Bridlles and Cut'lerts .Roadways· Trallic Ooeralions &Roadside ..Winter Control- Except sidewalks. Parklnlllols.Winter Control- Sidewalks. P<MkinQ Lots Only.Transi!- Conventional .Transit- Disabled &special nee<ls.ParkJrtfj .SlreelliQhtin!l .

Air transportali~'~'"='::'::"::'::"::'::"':':'::'::"::'::":':'::':':::'::"::'::"~;:::;JOther 1_ 'I'Subtota

Health servicesPublic health sePAces .Hospitals.Ambulance services. . . . . . . • . ••.knbulance dispatch.

Cemeteries ['':':'::'::":':'::':':':':'::'::"::'::":':'::':':':':'::'::"::'::"~''Other I IStJbtob

12101220123011981199

0299

04100420042104220430,",0

'""0450046004980499

"'''"'12

"'''"'''"'21"'22"'31"'32

"'''"'50

"'''"'980699

08110812082108220831083208400850086008980199

1010102010301035104010981099

ANALY51S BY FUNCTIONAL CLASSIFICATION

0269504 269504

000

269504 269504

321883 142482 321863 1424820 0

456553 456 553 032245642 lm155 31618226 2.051571

0 00 00 00 0

33030018 1566 631 32402662 2194053

I • .1 II01 01

88,051 sa31 8,961 394 I 16.061 923 ! 20,951,454 I

, , . .. . iSubtotal

Tobl Construction-In-Progress I

Social Housing ~~~~~~~~~~~~~~~~r======~~~~~~~~~Public Housln~.

Non-ProfillCoooeralive Housing.

Rent SUPPT~O~' ~~"~"~''''=''================~Oth.. I 'I'Oth..Subtotal

9910

Recreation and euttural SeMces 1~~~~~~~I~~~~~~~i~~~~~~~i~~~~~~;1610 Par\o;s. . ... , , ..........••.1620 Recreation proqrams,1631 Ret. Fac, - Golf Crs, Marina, Ski Hm .1634 Rec. Fac, -AI Other .1640 Llbraies .1645 Musel)fT}S.~~~~ ~~a1 servres . . .. " (

1699 Subtotal

Planning and development1810 P1anrinll and lOnin~, .........••.1820 Corrmercial and Industrial.1830 Residential development,1840 AQricuiture and reforestation.1850 ne drainaQelshofeline assistance.1898 Other I1899

1910 Other

141014201430149714981499

""""FIR2011: Brantford C Schedule 53Asmt Code: 2906 CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETSMAH Code: 40101 (NET DEBT) AND TANGIBLE CAPITAL ASSET ACQUISITION FINANCINGIDONATIONS

for the year ended December 31,2011

CONSOLIDATEO STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT)

1010 Annual Surplus/(Oelicit) (SLC 102099 01) : 28,'"",I

lti,943

987,m

27,835,430

·45.906,4781020lO301031

1040

1050

1060

10701071

1099

Acquisition of tangible capital assets .Amortization of tangible capital assets .Contributed (Donated) tangilbe capital assets ......•... , ••. , • , , • , , , , • , ..•.. , ... , , .•• , , .• , . , ,(Gan)toss on sale to talgible capital assets.Proceeds on sale of langible capital assets .WriIe-doY.'ns of tangible capital assets. . . . . . . . . . . . • . . . , . , . . . , . . . ,

~:~ 1 --"1:::: ::::::: ::::: :::: ::~:::::::::::::::::: e-----------~Subtot.1 :=====''=B,3~23~,'~54~

1210 Acquisition end consumption of supplies inventories, , ..... , . , .• ' 19,166

1220 Acquisition cn:l coosumption of prepaid expenses. . . . -147,872

:: Other 1"'_='=..="'..:'''''::::.. --'1.....•...•..•........•............. 'S~~t~;a; e----------':'::68=:~::.lO'i

1410 (lrlcrsase)/decrease In net financial assets/net debt,1420 Net financJaI assets (net debt), beginning of year .9910 Net finMCiai assets (net debt), end of year ..

10,053,303

94,778,294

104.831,597

TANGIBLE CAPITAl ASSET ACQUISITION FINANCING I DONATIONS

Subtot.

FlnanclnR from Dedicated RevenueMunicipal Property Tax by Levy.

Reserves and Reserve funds .

Municipal User Fees &Servk:e Chages. . . . . . • . • • . . , .

De~I01arges , , , , , , .......•...•... , .....•....... , ,ReI;:reation land (The Planning Act), , . , .. , , , , , , , , •..•. , , •...•....•... , ••.. , •...•... ,

Donations. .. .

O~er ",I-,- --!

Capital Grants: Federal.

Capital Grants: Provincial ..

CapiIaI GfCflIs: Other Municipalities. . .

C<Klala Gas Tax. . .

Provincial Gas Tax.:.,':":':"':":"':":":"':':"-c'-c'":'":'':"':"':"=-.:...'':...:.' • . • • • , . • • , • , . • . • . , , •

~I-l.

. , , ~ , . ,

'2050210

0215

'220

""0235

''''0245

0250

0255

'26002'5

'29''298'299

04115

0406

0410

0415

0416

0419

0420

0425

04300435

"'"04<5

0495

0496

0497,<9,''''

long Term LiabllitlellncurredCanada Mortgage and Housing Corporation (CMHC). , ...•. , .•... , , •.. ; .•.• 'Ontario Financing Authority .Commercial Area Improvement Program.Other Ontaio Musing programs .001"" aean W,,", Agerq (OCWA) ,Serial debentures. . . . . . . . . . , . . . . • ,SinkJl'Ill fund debentures .Long term bank loans, , , , , , , , , .• 'Long term reserve fUfld loans ... , .. , ... , . , , . , . , , .• , .. , ... , ..•.Lease purchase agreements (Tangible capital leases) .Construction Financing Debentures. .Ootaio Strategic Inlraslll.dure FOlMdng Authority (OSIFA) ,

:: I ISubtotal

,I

,

I ,(1610 Coobibuled (Dooaled) tangible capital assets .

99"

1,266,426 ITotal Capital Financing '-- --",,268=,.::.",,1

"", ...."FIR2011: Brantford C Schedule 54AsmtCode: 2906 CONSOLIDATED STATEMENT OF CASH FLOW· DIRECT METHODMAH Code: 40101 for the year ended December 31. 2011

• Municipalities must choose either the direct or indirect method, If Indirect method Is chosen, please use Schedule 548,

CONSOLIDATED STATEMENT OF CASH FLOW· DIRECT METHOD2011

"'''"1

I

0Subtotal'--- -----'1

Operating TransactionsCash received fromTaxes .Transfers .User Fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..•..........•....•Fees, Permits, licenses and FInes . .

EnlefJllises·Investments.Other

0210

0220

0230

0"002500260

02980299

041004200430

0440

045004980499

Cash paid forSalaries, Wages and Employment Contracts and Benefits . .....• , •..•... , ... , .•. , .•.•••. , ......•.... \Material and Supplies . .Contracted Services. . .Financing Charges .

External Transfers. . •.......Olher rl"-'-'--'-'--'-'-'-':"':"':-'-'-'-'-'--'-'-'-'--'-il '

Subtotal 0

2099 Cash provIded by operating transactions 01

Cash applied to capital transactions '-- 0-'

···~oCash provided by I (applied tollnvestlng transaction.~

Capital TransactIons

Proceeds on sale of tangible capital assets . ....•..

Cash used to acquire tangible capital assets . .

Change in construction-tn·progress. , , . . . . . • . . . . . •.•..........................

Olher 1 1

Investing Transactions

0810 Proceeds from portfolio investments .

0820 Portfolio investments. . ._ Other I I·OB99

0610

06200630

0698

0699

1010

10201030

1031

1096

1097

1098

1099

FInancing Transactions

Proceeds from long term debt issues.

Principal long term debt repayment. . . . . . • . • . • . • . . . . . . . . . • . • . . .....•...••.....

Temporary loans 4 •••••••••••••••••••••••••••

:;yment of t1emporary loans . ....•.•..... 'j: ,, .." ." "::.::::' .. ':::: .. ~ ,, .

Other .' . . . . . . . . . . . .

Cash applied to financing transactions 0

1210

1220

9920

Increase in cash and cash equivalents.

Cash and cash equivalents, beginning of year. , , , , .

Cash and cash equivalents, end of year . .

1410

1420

9930

Cash provided from Operating Transaction. (SLC 54 2099 01) ..

less: Debt repayment(SlC 54 1020 01). . ...............•

Net cash available for other purposes.

2011Ad>al

1I

0

0

0

;:;, .Or'

FIR2011: Brantford C Schedule 54Asmt Code: 2906 CONSOLIDATED STATEMENT OF CASH FLOW -INDIRECT METHODMAH Code: 40101 for the year ended December 31,2011

,

• Municipalities must choose either the direct or indirect method. If direct method is chosen, please use Schedule 54A.

CONSOLIDATED STATEMENT OF CASH FLOW • INDIRECT METHOD

21>10

21>21>

2021

2022

2OJO

2040

2096

2097

21>98

2099

Operating TransactionsAnnual SurplusJ(Deficit)(SLC 10209901). . .....•.•..

Non-cash items including amortization. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,Contributed (Donated) tangible capital assets , .. , ..• , .. , . . . . . . . • . . . . . . . . . , .Change In non..cash assets and liabilities .. ......•...•..•..••...•...•...•.•..•.....•......•.

Prepaid expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . • • . . . • . . . • . . • . . . . ....•.......... ,Change in deferred revenue . . . . . ......••...•...•..............•........Other Change in receivables ........•.••.•.•...•........•.••..••••.•.•.

Other Change in payables

Other Chaoge in inventory

Cash provided by operating transactions

2011Actu~

I$

28.844.867

26.622.221

.1,266,426

4,831,n5

-147,872

138.9n

-8.012.028

5.297.119

-320.638

56.167.997

28.943

2.790.798

3.645.868

-1.056.070

67.100,529

-113.007,001

Cash provided by I (applied to) investing transactions

0810

0821>

0898

0899

Capital Transactions

11610 Proceeds on sale of tangible capital assels ..... __ , , ••.•.• , .. , ... , •... , . . .•...•. , , . , , .• , . , .•...

11621> Cash used to acquire tangible capital assels. . . . . . . . . . . • . . . . . . . • ..•... , , ..•.. , .. , .. , .

0630 Change in construction-in-progress . ......... . ......•..•.................................

11698 Other I I· .......,.......... ..........0699 Cash applied to capital transactions '- -4_5::..8::.79::..535"--J

Investing Transactions

Proceeds from portfolio Investments. . . . . • . . . . . . . . . . . • . . • . . . .......................•....

Portfolio investments. . . . . . . . . . . . . • . . . . . . . • . . . • . . . . . . . . . . . . . . . . . . . . . .

Other !lnvestmenlin GBE I... .________.....J

1010

1020

1030

1031

1096

1097

1098

1099

Financing Transactions

Proceeds from long tenn debt issues. . , . • . . • . . . . . , . . . . . . . . . . . . . . . . . . , . . .

Principal long term debt repayment. . . . . . . • . . . . . . . . . . . . . . . . . . . . . . . . . . ,

Temporary loans .......... ....•...••......•...... , ........•........•............•

:e~ymentof t1emporary loans ..•. , •... , ... '1" .' .' .' ..' .' .' .' .' " " .' .' .' " .' .' ...' .' .' .....' ..' .' .' ..' .' .' .' .....' .' , .' .' ...'

Other . .. .... ••...•....... . . ... " ., ..

Other

Cash applied to financing transactions

400.000

,2.575.366

,2.175.366

1210

1m9920

Increase in cash and cash equivalents . ...

Cash and cash equivalents, beginning of year. . . . . • . . .

Cash and cash equivalents, end of year . ...

12.923.694

117.269.502

130.193.395

1410 Cash provided from Operating Transactions (SLC 54 2099 01) ..•••....•...•...•. , •.. , ... , .••...••.••.

1421> Less: Debt repayment(SLC 54 102001). . . ..........•.. , . . • • • • • •. . ..•...•..••..•..••..

9930 Net cash available for other purposes. . . . . . . • . . . . . . . • . . • . . . . . . . . . . . . .•.

21>'1Actv~

1$

58.167.997

,2.575.366

55.61~531

201' -:;

FIR2011: Brantford C Schedule 60Asmt Code: 2906 CONTINUITY OF RESERVES AND RESERVE FUNDSMAH Code: 40101 forthe year ended December 31. 2011

0299 Balance, beginning of year ......•.....•......

0310 Allocation of Surplus ...

Obligalory Res. Funds, DeferredDiscretionary Res. Funds ReservesR".

1 2 3I I I

30,065,687 64,116.482 1,722,188..... 47.094,3971 236,840 I

§ -' . /-. - " . - .

. .'• _.: ~ _', H. _.'.. - ~. . . '

~'~'.~,,;:.'1~~ ~ ~·,~'-.;;:;i-~.i·",,:,:'~"'~~·..n:"·:'-'>.,

962,8471,904,022

TOTAL Revenues & Surplus L =="-l. ---"==:.L ==

. .... .. ... , ..MOVE ONTARIO &ONTARIO BUS RE .

B·HOMES PROGRAM

OTHER PROCEEDS FROM CAPITAL

lot levies.Subdivider contributions. . . . ...•..•...Recreational land (the Planning Act) ..Investment Income. . . . . . . . . . . . . . . . . . . . . . . .•..Gasoline Tax· Province. . .••...Building Code Act. 1992 (Section 2.23) .......•.Gasoline Tax -Federal. .............•.Canada Transit Funding (Bill C-48) .Building Canada Fund (BCF) ........••...

Olher ..........OlherOtherOlher

Development Charges Act0610 Non-discounted services .0620 Discounted services.0630 Credits utilized (Development Charges Act) .

0699 Subtotal Development Charges Act L ===-0810

0820

08300841

0860

086'08620863

086408950896

089708989940

0910 Less: Utilization (deferred revenue recognized). . . . . . . . . . . . . . . . .. 1~====='~2,~66=2.7~90=1=====26:::,5:::94:::,8:=35 1======20:::':::.70:::71

2099 Balance, end of year. . . . . . . . . . . . . . . . . . . . , .1 30,204,6641 86,372,201 [ -"::-.78::::2-=,82:::.91

101' ~~l

FIR2011: Brantford C Schedule 60Asmt Code: 2906 CONTINUITY OF RESERVES AND RESERVE FUNDSMAH Code: 40101 for the year ended December 31,2011

Totals in line 2099 are analysed as follows:

ObIigalofy Res. Funds, DeJerredRev,

1I

OiscreOOf'lary Res. Funds

2I

R"""es

3I

56105620

503050405050506056705OBO50905091563056W56705680

Working funds. . . . . . . . . . . . . . . . . . ..Contingencies. . . . . . . . . . . . . . . . . . . . . ..Ontano Clean Water Agency (OCWAI fund for renewals, etc,Sewer. . .Water. . . . . . . . . . . . . .Replacement of equipment. . . . . • . . . . . . . . . . . . . . • . . .Sickieave, , , , , ., , ....••Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . • . . . . . . . .WorI<place Safely and Insurance Board (WSIB). . , . . . . • . . , ...•.. ,Post-employment benefits. . . . . . . . . . . . . . . . •..Tax rate stabilization .lot levies .Parking revenues ..Debenture repayment. .Exchange rate stabilization. .

o3,137,020

o2.861.1393,671.957~099,097

oo

35.304

164.938

1.617,891o

oo

o

o

o

175

13,455

92,325

82,318

51,1n

305,483

193.434

626,431

299.016

6,870,398

5.454.380

2.971.527

4.340.339

22,113,210

15,126,471

Per Service Purpose:Generalgovemment. . . . . . . . ....•....•......•..•... _f-------~71"'9"','80"'t-------Protection services , , , , , " , , , , ..•. , , .• , . ,., , , " .•.. .• 3.302,91~Transportation services:Roadways .. , .. , .. , , .. , ' ...• ' , .••.. ' •..• " , •.....Winter Control. . . • . . . • . . . • . . . • . . . • . . . • . . • . . . .Trans~. . . . •.••..••...••...•..••..•...••Pal1dng, ..•.•...... , , .• , .•.• , ...• 'Sireell~hting. , . , .. , ..•...•.•. , ....•. , •.• ,Air transportation. . . . . . . . . . • . . . . . . . • . . . ..•.•....Environmental services:Wastewater system. . ...•...•...••..••..•.••••..Stann water system. . . . . . . . . . . . • • . . . . • . . • . . • . . . . . . . . .WaterworKs system. . . . . . . • . . . • . . . . . . . . • . . . . . . • . . . . . .Solid waste collection. . .....•... ,....... .• , .... , •...••Solid waste d~posal. ..• ' . . . • . . . , . . . •...Waste diversion. . . . . . . . . . . . • . . . . • . . . • . . . . . . • .Health services. . . .. . . . . . . • . . . . • . . . . . . . . . • . . .Social and family services. . . . . . . . . . . •..•..Social housing. . . . . . . .Recreation and cultural services:Par1<s, , , , , , .. ,. , , ,., , , ,. , , , .. , , , , , , , '. 'Recreation programs. . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . . ,Recreation facilities - Golf Course, Marina, Ski Hill. . ...•...Recreation ladltties· All Other, . . . . . . . . , , , , . . ...•...••Libraries ............................•..••..•....Museums .Cultural services. . . . . . . . . . . ~ . . . . . . . . . . ...•.•.•.•••••Planning and development. . , ' . . . . . . , . , . . . . , ••.•.••.••••Other !OTHERCORPORATEFINANCING I.. , .

522552305235524052455246525652555260

521552165220522152225223

5265525652715274527552765m52805290

52055210

ROADS. BRIDGES &BUS PROGRAMB-HOMES PROGRAM

56105620564056505561560056915692569356955696569756985699

9930

Obligatory Deferred Revenue:Development Charges Act· Non-dlscounted services. . ..••....Development Charges Act . DIscounted services. . . . . . ...•.•Subdivider contributions. . .Recreational land (the Planning Act). . . . . . . ..Building Code Act, 1992 (Seclion 2,23).Gasoline Tax - Province .Gasoline Tax - Federal .Canada Trans, Funding (Bil C-48) .Building Canada Fund rBCF!. .OtherOtherOtherOtherOther

TOTAL

12.299,3124.622,7272,148,663

192,136l,m,2192,925.1406.:1;1.824

oo

33,722103,921

30,104,664

FIR2011: Brantford C Schedule 61AsmlCode: 2906 DEVELOPMENT CHARGES RESERVE FUNDSMAH Code: 40101 for the year ended December 31, 2011

DeYeIopment ChcM'ges Proceeds Development Charges Disbursements-- ........ T"~ To;T.-.giblltCapilal ....... """'""".......""""", -""".... CJecilI,UIi~ ,..-~ -- ~- T""'...."""'" ........" ........ - .....- 31

I 2 , < , 0 7 0 , 10 11 12

t Charges s s I I S S S S S S S I~t. .. ..... 0 0 0 0

. . . . . . . . . . . . . . 359,555 ~.182 0,094 0 48,278 20,094 20,094 387,737

... ........ .... 251,957 16,771 5,921 0 22.692 0 0 284,641il

........ ... 1I,e13.111 t,m,310 189,775 271,646 l,810,;111 1.soo,000 16.535 1,516,535 8.907,643

.... .. ........ .. , .., 158,407 35.~1 ',205 0 311,126 ",000 0 0),000 127,533

.. , ........ ........ t.m,588 200,2"9 .',078 0 241.327 0 0 1.016,1115

0 0 0 0

S92,2S1 2111,1011 16,055 0 297,m 0 0 890.014......,. 0 0 0 0_.. . . . . . . .. 0 0 0 0

. . . . . . . . . . . . . . . . ..... 0 0 0 0

............ ..... .. 0 0 0 0...-, ...... ..... 0 0 0 0

...... .......... .. , 0 0 0 0

... .. "",m 1~,e2ll 1.(.139 0 161,.((11 50,21,( SO,21'( 140,150!1

.... 2,188,152 533,571 ..", 1,052.019 1,151,699 1,000,000 225m '-225m 3,31.(,71)1......" ....... ... 89,.(1a 15,122 ,1J2 0 11,85.( 0 0 0 101,332

........... " ....... &5,113 92,51,( 2,181 9.f,m 2"'351 24,351 136,131

........ 0 0 0 0

emet,r1....... 0 0 0 0

I~::-' I

0 0 38 ',500 3,538 0 0 3,538

3,113 .(.213 " 0 ',304 2,2,(2 2,2.(2 5-'"0 0 0 0 0 0 0 0

0 0 0 0

TOTAL 15,3.f1,.(1il8 2,866,6 "''''< ',2n,JOS 0 .(,'(1l3,758 0 2,580,tm 339,215 0 2,919,215 16,ln2,D

Developmen0205 ae,.a1 Govern

all(} Fr. ProlIdiDn

0215 PoIot PrtOdion

0220 RoD a'ld SWdInlI

022S Tr~ ...

"., w_0ZJ5 _.

0240 Wa.

02.(5 Em.gency MelIcaI

0250 Homes lor the

0255 Dare-e.

0260 Housing •

0265 Pnlnl Oft

0270 GO Transil.

0275 \..tlrry.02110 _.02115 __

0286 PlI1dng ••

0287 Animal Control

0288 Munlclpll Com _.02115 _.

"" _.0297 Olher •.

"99

Note 1: P1eue attach the financial statement relating to development charge by-laws and reserve funds identified in section.3 of the Development Charges Ad, 1991.

Note 2: Please attach a copy of your municipal development chilrge pilmphlet, which provides information on your DC rates In place as of December 31.

- -

;,)"VC'

FIR2011: Brantford C Schedule 70Asmt Code: 2906 CONSOLIDATED STATEMENT OF FINANCIAL POSITIONMAH Code: 40101 for the year ended December 31, 2011

Sublolal

.....

'299

0410041004300440045004900499

06'006100630064006900699

080508'008150810082.0829

086108620863088408650868'845

Financial Assets

Cnh and cnh equivalents..... , ..•....... , •......

Accounts recelvabl.Canada.Ontario ...Upper-tier .O\hef" fTkJniclpalities .SChool boards .Oller receWabies .

SubtotalTu.s recelvabl.Current ye....s levies .Previous year'S levies .Pri:lr ye....s levies .Penalties arid inlerest ...LESS: Anowance b uncoleclables. . . . . . . . . . . . .•.

SubtotalInvestments'c-..Ontario. . .Municipal. . . . . . . . . . ............••••••••.GoYenvnent busiJess en!efprises. . . . . . . . . . . . . . . . . . . . . . . .OCher IMlSNlCtPAl OMIt PROVINCIAlJ SCHOOl. BOARDSI ..

5obtOUl

Debt Recovffable from OthersMunicipalities. . . . . . . . . . . .. . .School Boards. . r' ••._•••..•...•.•.••••••••••• , •••••••• , ..•••••••.••••••.•••••••• , •

Retirement Funds. . . ,Sinking Funds. . .......•• -•.•..•••.•.•.............•.Inarviduals.00"

';1).193.3961

J,J69.0725,"11,IJ1,2,3.48,102I,U5,105

10,231,&19

22,801,629

1.178.9!1OJ,558,l1"1,1175,5191,.456,6575171,621

1,191.019

tOO2.23'".050,.336

12,635.32561.1.46.2385,622,020

fIi,056,l55

.......00

00

0

"58,5001

8010 • Market ...alue olln...estmenls Included in Line 0829 .

083008350840085008900898

9930

2<l10

2<l2<l203020402'"

221022202230224022502260227022902299

Oth.r financial assetsIn...entorles held lor resale.Noles recewable.Mortgages receivable.

Deferred taxes receiva~et.::,:,::,:,:':'.:':'.::,:,::,:,::,:,::,:,:':'.:':'.::,:,':JOther I j.'

liabilitiesTemporary loansOperating PlJllO$8S .Tangible Capital Assets:Canada .On...".OM.

Accounts PayableCanada ..Ontario. . . . . . . . . . . . • • • • . _. • . . _. • • , • • . • • • • • • • • • . • • • . . . . • . . . •.Upper-lier ....Other municipalities. . . . . . . . . . . . . . . . . . . . . .S<:hooI boards . . . . . . . . .••Inlereslon debt .Trade accounts payable .OM. . .

Subtotal

TOTAL Financial Assets

Subtotal

248,300.100 II3ll,JOJ,J56 I

0

0

......lC.071

0

2.9n.0486OJ,461

"'..,9.0),&86

3O.01l901....663,050

Dtlerred revenue2410 ObIigabyreseMlfUnds (SlC60209901).2490 Olhe<. .. ..2499 50"....

2610262<l26JO2640265026802699

Long tMTn HabllitlesDebt issued •Debt ~able 10 oltlers .

Lease purchase agreements ITangib!e capital leases) . . . . 'I'. '. '.::~ I ..LESS: Debl issued on behalf of Go'>'erTmenI Business Enlef!tise.

Subtotal

34.~9UJ19,o

o304,491,819

Solid Waste Management Facility liabilities2799 Solid waste landfill closure and posklosure.

Post employment benefits2810 Accumulated sick lea...,.2820 Accrued vacation pay .2830 Accrued pensiolls payable.2840 Accrued Workplace Sale and Insurance Board claims S18.269B other Accrued Reliramenl Benefi\s Payable2899

994'

9945

Subtotal post employment benefils

TOTAL liabilities

Net Financial Assets I Net Debt {Tolal Financial Assets LESS Totaillabllltlesl

14,425,91\ I

J.lJ91,19600

622;6<15,970JOO

\9,689,662

14J,415,11)j \

104,631,5971

"" .~

FIR2011: Brantford C Schedule 70AsmtCode: 2906 CONSOLIDATED STATEMENT OF FINANCIAL POSITIONMAH Code: 40101 for the year ended December 31,2011

NOll-Financial Assets

6210 Tangible Capital Assets (SLC 51992111). . , , , , , . , , ..•.6250 Inventories of Supplies, , •• , .••••••••• , , .• , •••••• , , , ••••••• '6260 Prepaid Expenses. . , , , .• , .6299 Total Non·Financial Assets

1

•693,661,750

13,185,008383.1;43

707,211,401

Total Local Boards

9970

641064206430

503050355040504150455050505550605076507750785079509'

5000

6601660266106620663066406699

9911

Total Accumulated Surplus/{Deflcltl

Analysis of the Accumulated Surplus/IDeficit)

Equity In Tangible Capital Assets, , . . . . . . . . . . • . . .. , .....•..Reserves and Reserve Funds (SLC 60 2099 02 + SlC 60 2099 03). . . . . . . . . . . . . • . • . • . . .General Surplus! (Deficit). . , .........••••..

local boardsTransil operations.Water operations .Wastewater operations.Solid waste operalions .Libraries .Cemeteries.Recreation, community centres and arenas,Business Improvement AJ'f!,!!a~.~~~~~~~~~~~

0"'' ~~~~tI!"~M~~~'~"'~N~~prn~.~, Hoo~'~"'~==~Other Br~t Counly Health Uril

Other Jotvl Noble Home

Other Ol"''''''-"'''-''''''''''''-- -----'

Equity in Government Business Enterprises (SLC 106090 01)

Unfunded Employee Benefits_.

E"" landfill rL±:.,_"_re~CO~i:~· "'~.~~~.d~ob~' . _._._.'1' _ '•...... ::::.•..•.......

Total Other

Total Accumulated Surplus/{Dellcil)

812,001,9981

693,661,75088,155,0)324,076,815

43,87630.06'

12,!lfl2,20512,956,945

I 61,746.2381

.19,689,663·14,425,911.J4,033,316

·385,890,..ij8,534,780

812,001,9981

:>.1",;:;,

FIR2011: Brantford C Single/Lower-Tier ONLY Schedule 72AsmlCode: 2906 CONTINUITY OF TAXES RECEIVABLEMAH Code: 40101 for the year ended December 31, 2011

Continuity of Taxes Receivable

0210 Taxes receivable, beginning of year.

0215 PLUS: Amounts added to tax bills for collection purposes only.

0220 PLUS: Tax amounls levied in the year ISLC 26 9199 03)" . , , , , , .

0225 PLUS: Current Year Penalties and Interest. . .

0240 LESS: Total cash colleetions (SLC 72069909) . . .

0250 LESS: Tax adjustments before allowanoes (SLC 72 2899 09) .

0200 LESS: Tax adjustments not applied to taxation (SLC 72 4999 09) .

443.496

156,231,353

2,155,340

153,701,118

4,311,704

0

0280 PLUS: IAJ.=Iow"'....:=ad"'iu='1!re=n' I· . . . . . , 1====~17::::0,3==nI

0290 Taxes receivable, end of year. . . . • . . • • . . • . . . . . . . . . . . . . . . . • . • • . . • • . . . . . . . . • . . . • . . • . . . . . . I 8,791.0191

.... , .. f----c::-:::-:-c-:-ITOTAL Cash Colleetions 153,701,118

0610

0620

0630

0640

0690

0699

Cash Collections

Current years tax. . . . . . . • . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . . . . . . . . . . . . . . . •...........Previousyea(stax .. , , . , .. , , ,. , , , , . ~, . . . . . , . , .

Penalties and interest. . . . . . . . . . . . . . . . . . . . . . . . . . ••...•...•..•... , .....•..••.•...

Amounts added to tax bills for collection purposes only. . . . . . . . . .. , . . . • . . . . . . , . , , , , .

Other I I ...

9

$

148.609.529

2,733,746

1,914,347

443,496

.,,, '"

FIR2011: Brantford C Single/Lower-TierONLY Schedule 72Asml Code: 2906 CONTINUITY OF TAXES RECEIVABLEMAH Code: 40101 for the year ended December 31, 2011

Tax Adjustments Applied to Taxation

SCHOOl BOARDS

English· Public French· Public Eng"",._- French - 5epa'ate

2 3 4

$ $ $ $

797,160 584 282945 5,417

""'"5

$

2099 Rebates forChaities (Mun. Act 361).

2299 Vaca'll Unil Rebates (Mun. Act 364) .

~fr--~-I., .

26,900 62 10,733 224 37,919 101,939 139,858

421,287 961 167,575 3,494 0 593,317 846,379 1,439,696

0 0 0 0 0 0 0 0 0

0 0 0 0

0 0

0 0

0 0

2899 Tax adjustments before allowances 1 1,245,347 1 461,253 1 9, 135 1 oII 1,717,342 1 2,594,362 1 oII 4,311,704 1

6010 Recovery d Tax Deferrals .

7010 Enlitlement of School 8oa'ds .

4010

4210

44204890

4891

4999

Tax Adjustments Not Applied to Tuation

Tax sale, Tax registration accounts ...

Tax Deferral - Low income seniors and Disabled persons (Mun. Act 319) .

Ne' Impa;1 or 5% eapp;ng Umi1 Plogcam .

:: I ITax Adjustments Not Applied to Tuatlon

Additional Information

SCHOOL BOARDS

English· Public French· Public English - Separate French - Separate Olher TOTAL Educationlower-Tier (Single-

Upper-TIerTOTAL Tax

TIer) Adjustment4 5 6 7 9

$ $ $ $ $

0

0 0

0 0

0 0

0 0

0 0 0 0 0 0 0 0 0

I I I I II 01 II 01

27,568,6291 53,617 1 9,196,560 I 204,8781 011 37,023,684 1

- -

, "

FIR2011: Brantford C Schedule 74Asm' Code' 290. LONG TERM LIABILITIES AND COMMITMENTSMAH Code. 40101 rOf the yellr ended December 31, 2011

1. Deirt burden of IhllTlUnidplity

02"

""0230

02"

""""

AI ouIsllr'lcfl1g~ Iuued by tie 1IIri:::ipaily, prIdeceAor rruic:ipIIties II'ld~ ritiesToOnllmh!". . .ToC.-..dlIl'ldIlgllllCiM. . ..••......•.•.•••..•..••

='"'"' 'I:':':':':':':':':'::':':'~~Is,""",

22.258,1"3.DIS.1S24

1.216.211

34.49\.119

.. LI ~·I

~~.~.

S,b"O'~

Subtot.1l

Subtotal

~~... '1:':': ::.:::: ....LESS: Own sink~ II.OOs (Actual balances)o-ral~.

:;-""1-""':'::':.....·~~.... ·I· .. ·· ..·Oltler ...

"".

LESS: Debt reIh!r«lt bids.....w...

"""""."".1010

'020

'''''00'''''""

0.t99 PlUS: AI dIbI f:SIUl'I'lEId by flerlUlicipally from ohrI.

LESS: AI cIlIbl: I!ISIalITIIld by odwn""'"".,SdIlxJI bolJds •••0Iw1.lricipaltie:s ..Goonmment iluIiness EnIerpBses .

::: 1 --'1

""""""""""....

"'''"'"""...."'''........

"" TOTAL Hilt long Tenn LillblliUn ofthl Munlclpanty

TOTAl N.Lon\! Term Uabllll" oIlh. Munldp.-ty

TOTAL Net long Term Ullbll1l1" 01 the Munlclplilly

1210

12"

""1240

"'0"'0,20>'297

'''''tl.

,..14111

\415

1416

"""""""""",'""""..,...,~,,,,,,,,,".."",...1471

1474

""'<7,"n".,".,,,~

2. Debt burden olthe munlelp.rrty: Analysed by debt Inltnlmtnt

Sinking fund debenhll'85 .Installment (serial) debentures ..Long Iefm blllk loans .Lease purd1ase agreements (Tengille capiIaIl8ases) •MortuagllS. . ..........••.•••.•••.Ontn Clean Water Agency (OCWA). • ..............•.

=F:::::~~~' 1", .J. o.bt burd.., ol1M rTMInlclpllty: Analyslld by function....,.,..,.,...1'I1lC8c6on~.

T~ teMt:er.;......,..-"""".TIWlSit •• ,--.-_.AiT~ .........•.ErrMrvrwllalIIIIJlIicas::W.-- f)'$iem, .Sbm.... IyMn.WallnfoIb sy*n. ,

Sc*I Wasbt eoIBction •Sold W..disposII.Was18 dwnion ,_........SoQ,Io fWtt~.....""""".R~ lWId euJIIol~Pm,Recr8IItion~.

RllCI'Mtion facllties •Gel Course, MlIriM. Ski til. ,Recraalion lacilties· AI Other.l.IlrIriM ..IAlMlllTll.

CulUalllII'Vlces.. . ..... ,.,.PlaMIng II1d developlllllflt. . . . . . , ••.Olher long t9rm lalliities. . . . , . , , . ,

•'.21E.216

••3,015,824,

•22.259.119

•3"191,1"

I : 1

~''':

.. ,

......•511."

ZZ.Z5Ult,,•

UI4J,Jll2

J.01S,1J2.4

••

1220,000

0

5,062.11lO,34,491,819

..011 ~~l

FIR2011: Brantford C Schedule 74Asmt Code: 2906 LONG TERM LIABILITIES AND COMMITMENTSMAH Code: 40101 for the year ended December 31, 2011

4, Debt payable in foreign currencies (net of si~king fund holdings)

~$

. . . . CAD 0. . . . usoo

1610

1620

1830

16olO

1650

1660

US Dollars:Ganadian deliar equivalent induded in SLC 74 9910 01 .Par value in 'U.S. Dollars' , •...........•...Other currency:Gana<llan deliar equivalenlinduded in SLC 74 9910 01 . . . . . . . . . • . • • • • . • . • • .. . .. • .. • . .. • . • • . . • . . • . . . . . CAD 0

Par value in I I· f-- =OCjCana<lian deliar equivalent induded in SLC 74 9910 01 ........••..•.•...•..•.....•...•..•.••.•..•.... f-- ---'CAD="l0Par value in ~ I I.... · 0

5. Interest earned on sinking funds and on debt retirement funds during the year

1810

1820

1830

();,on funds. . . . . . . . . . . . . . .Ontario Clean Water AgencySewer .Waler. , .

oI

I 00 I.' . c------_______=_

11101110

2199

6, Details of sinking fund balance

2010 Value of own sinking fund debentures issued and outstanding at year end.

Balance of own sinking funds at year endTotal contributions to own sinking funds , . ,

Total income earned from investments of sinking funds' monies . .........• , .... , ........•.......

2210 Estimated lolal future contributions from this municipality required 10 meet obligations in line 2010 above.2220 Estimated lolal future income earned from investments in lines 2199 and 2210 above.

7. long term commitments at year end

01

Subtotal 1--------'-1:I.~ 1-------.:..:I

1410

2420

1430

1440

1496

2497

1498

2499

Hospjlal support. . . . . . . . . . . . . . . . . . . • . . .....•..

University support. . . . . . . . , . . . . . . • . . . .leases and other agreements. . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . • . . . . . • . . . .•..........

Capjlal equipmenltand alXjuisitioo . . . . . . . • . . • . • . . . • . • • . . . . • • • . . •.••.•....Other Stedl1lM Community Hospice . . . . • • • • • • • • . . . • • • • • • . • . . • . • • • • • • • , . . . • .

Other Sl Joseph's lifecafe Centre . . . ..•.•.•••.•.•.•••..........••••..... , ...

Other

TOTAL

0l.t5O.000

16,741,472

0960.000

1.456.687

021,D,159

l'D' ••••

FIR2011: Brantford C Schedule 74AsmtCode: 2906 LONG TERM LIABILITIES AND COMMITMENTSMAH Code: 40101 for the year ended December 31. 2011

8, Conlingent lIabililies

Is Value In CokJmn 2Es1inaled?

ValueNumber of Yea'S

Payable OYer,

01

oo

o

OebIC_,I

YorN

6,594

o

YorN

Acc1Jl'rUated SWpIus I Talai Outslal:filg CapitalDellcit ObIgation

1 ,

I I

TOTAL '-__-='",57.::5,.::"'::..1- -=',.::"'.::8,-=".::'

TOTAL

........01 01

Principal Interest Total

1 ,I I

1,401,497 360,330

1,167,275 1,217,792

........ 1- --1 ---=0+- -1

ICou=",,-~,::Of,::S""=' 1 .•...........

10. Debt Charges for the current year

Recovered from the Consolidated Statement of Operations

General Tax Rates. . .Other. . .................................•.

Tile DrainageJShOfeline Assistance.

Recovered from reserve funds.Recovered from unconsolidated entities:

ElectJicity .Gas ...Telephone.

OtherOther

g, Ontario Clean Water Agency Provincial Projects

Water projects:

For this M4Jnicipality only .

Share of integrated project(s) .....•..Wastewater projects:

For this Municipality only .......•••••••••••.••• , ••••.

Share of integrated project(s) .

Pendng or threatened litigation. . .

Retroactive wage setlletnents.. . .

Guarantees of long term indebtedness in the name of the lnJnicipafty but assumed by others f---------1f-------+-----0Uts1an<f"!l1oans guaranteed. . . . . . . . . . .Olher IPoslsecond., .........,project ,..

Line 3099 Includes:3110 Lump sum (balloon) repayments of long term debt.

3030

3040

3050

3097

3098

3099

2810

2820

301'3014

3015

30'0

'830

'840

3120 Provincial Grant fur1<ling for repayment of long tenn debt. . . . . . . . . . . . . . . . . . . . . . . . . . IL- _

2610

2620

263ll

2640

2698

2699

Analysis of Lease Purchase Agreements (Tangible Capital leases) and Financing Leases (not Tangible Capital leases)

3140 Debt charges for lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . ..~~ 0I3150 Financi1g leases (nolTangible capilalleases) beyond tenn of Coonci. . . . . . . . . • . . • . . . .. _ _ __.:.:".:.:,',,".::,055:::..

3199 TOTAL 12,'97055

""""" Interest

11, Long term debt refinanced 1 ,I I

'''0 Repayment of Provilcial Special Assistance. ... . .................. . ., .. . . 0

3<20 Other long tenn debt refinanced ..... ... . . .. . .... . . . . . . ... 0

L

2..lllCl.ll

FIR2011: Brantford C Schedule 74Asmt Code: 2906 LONG TERM LIABILITIES AND COMMITMENTSMAH Code: 40101 for the year ended December 31, 2011

12. Future principal and Interest payments on EXISTING debt

RECOVERABLE FROM:

Consolidated Statement 01 Operations Reserve Funds Unconsolidated Enmies All Others

Principal Interest Principal Interest Principal Interest Principal Interest

1 2 3 4 5 6 7 8

I I I I I I $ I3210 Year 2012 ..•. ....... . 2,551,226 1,477.985 6,987 26,813

3221) Year 2013, .••.. .. ,., , 2,604,397 1,364,720 7,403 26,397

3230 Year 2014, ..... .. . ... 2,759,039 1,246,166 7,844 25,956

3240 Year 2015 ...... . . .... 2,881,806 1,123,050 8,311 25,489

3250 Year 2016 ••••..•••• , . 1,398,602 1,014,857 8,806 24,994

321;0 Years 2017 to 2021 ...... 7,142,808 4,115,108 52,551 116,448

3270 Yeaf12022 onwards ••••• , 14,635,437 3,531,529 366,602 224,894

3280 Inlto be earned on sink. fuods . 0

3299 TOTAL 34,033,315 13,873,415 0 0 0 0 458,504 470,991

13. Other notes

3601

Please list all Other Notes and forward supporting schedules as required by email to:

• Use ALT + ENTER Keys to 'Rerum' 10 the next line.

[email protected]

I

[ ~ ..... '

FIR2011: Brantford C Schedule 75AsmtCode: 2906 WATER SERVICEMAH Code: 40101 for the year ended December 31, 2011

WATER SERVICE


r

l

02Q5

02Q6

0210

0215

0220

0225

0230

0235

0240

0245

0250

0260

0295

0296

0297

0298

0299

0410

0429

04J0

0440

0495

0496

0497

0498

0499

9910

RevenuesUser Fees . .............................•... , . . . . . . . . . . .

Municipal PropertyTax by Levy (Special Area Rates). . . . . . . . . . • . . . . . . . . .

Services to Other Municipalities. . . . . . . . . . . . . . . . . . . . . . • . . . . . . • . . . . . . . . . . . . . .Ontario Conditional Grants. . . . . . . . . . . . . . . . . . . • . . . . ...•.••...•..•............

Ontario Housing Programs ...........••..•••• , . • . . •.••..••••••••.•••••••.•.•Canada Conditional Grants. . . . . .

Ontario Capital Grants. . . . . . . • . • . • . • . . . • . . • . . . • . . . . . . . • . . . . . ....•.Canada Capital Grants. • . . . . . . . . • . . . • . . . . . . • . . . . . . . • . . . . . . . ..•............

Canada Gas Tax FUnding. . . . . . . . . . • . . . . . . . . . . • . . . . . . . • . . .....•......

Revenue from Other Municipalities. . . . • . . . . . . . • . . . . . . . • . . . . . . •.....Investrnenllncorne , . ..•......••..•.....

Deferred revenue eamed. . . . . . . . . . . . . • . . . . . . ..•................

~-------I ....•• "········ ..•"••• ····Total Revenues

Operating Expenses: Analysis of Expenses by ObjectSalaries. Wages a~d Employee Benefits. . . ... , ... , ..Operating and General Expenditures. . . . . . . . , ,

Amortization Expense. . . . . . . . . . . . . . . . , . . . . . . .•.

El-·-~~~--·-·-·-·-·-·-·-·-·-·---1·I ··.·Total Expenses

Net Income

1$

20.042.078

514,049

·7,453

SO,IIOO

20.598.674

1

$

4.082.900

6.291.879

4,139,014

994,818

15,418,611

;rJ I ,~,

FIR2011: Brantford C Schedule 75AsmtCode: 2906 WASTEWATER SERVICE

I MAH Code: 40101 for the year ended December 31. 2011

WASTEWATER SERVICE


1005

11106

1010

1015

1020

1025

1000

1035

1040

1045

1050

1060

1095

1096

10971098

1099

1210

1220

1230

1240

1295

1296

12971298

1299

9920

RevenuesUser Fees ...........................................•....•..••.• , . , .Munidpal Property Tax by Levy (Special Area Rates), , , , , , , • , , , • ' •.• ' .•.... , ..

SelVices to Other Municipalities. . . . . . . . , . . . . . . . . , , • . . . . . . . . . . . . .. , . . . . . . . . . . ..Ontario Conditional Grants. . . . . . . . . , .•• ' . , .....•..•..• , , ' ..•.. ,Ontario Housing Programs. . . . . • . . . • . . . • . . . • . . • . . . . . . . . . • . . . . . . . . . . . . .Canada Conditional Grants. . . . . . . . . • . . . • . . • . . . • • . . • . . . . . • . . . .Ontario capital Grants .. , . . . . . . • • . . . • . . . • • . • . . . . • . . • . . • . , . . . • . . , .. ,

Canada Capital Grants. . . . . . •..•........•........•-........•........Canada Gas Tax Funding. . .......•...•...••..•..•.•............•.....Revenue from Other Municipalities. . . . .•.......•..•......•.....••.•..... , .Invesbnent Income. . . . . . . . . . . . . . . . . .Deferred revenue earned. , . . . . . . . . . . . . . . . . . . . . . . . . . . .

E I ITotal Revenues

Operating Expenses: Analysis of Expenses by ObjectSalaries, Wages and Employee Benefrts. . .Operating and General Expenditures. . . .Amortization Expense.

~:st Expens.e_,__. ,_,__._,_._._'.-'----1: ::OtherOther

Total Expenses

Net Income

1

S15,447,665

15,447,665

1

S1,661,366

5,488,722

4,051,377

11.221,465

4,226,200 I

FIR2011: Brantford C Schedule 75AsmlCode: 2906 TANGIBLE CAPITAL ASSET CONTINUITY BY CATEGORYMAH Code: 40101 for the year ended December 31, 2011

WATER SERVICE

SEGMENTED BY ASSET CLASSCOST AMORTIZATION

2011 Opening 2011 ()per*lg AdditQlsn ....... ....""'" 2011 Closing 2011 Opening ""'"" -- 2011 Closing 201\ Cming """"""'"Net Boot Valle """..... ,,,,.""". eo...... AmortizaDarl~ -- "'-"_......

Net Boot Vw. ~~ss

1 2 , • 5 , , , , 10 11~S S S S S S S S S S S

........ 16,(58,493 22,397,682 13,659,897 1161,114 35,189,llO5 5,939,189 1.2(17.i562 79J.liB 11,416,655 28,113,150 124,122

31,501,162 4O,2S0,0ge 3t,~.265 1,190,.))5 10,563,058 1I,188,9JIS 528,219 7~.S20 ',510'" 111,1192,1123 8.S.tO,247

Tr...muiDn Man. 70,619,012 IOS,9TO,SSt 2,249,481 147.450 108,012,582 35,351,539 1,801,123 12J,m 37,034.889 71,OJ1.S3 ,..",.............. 0 0 0 0 0 0

IF~ I0 0 0 0 0 0

498,121 1,112,027 169,487 54,on 1,227,437 613,906 261,274 54,011 1121,103 ....33<

1,80(,049 3,055,235 367,124 131,385 3,310,914 1,251,186 336,681 131,Ja5 1,45tJ,482 1,a54,492W_Metan;

Tolat InfTJltrueturt Alietl 120,880,637 172,825,593 47,929,254 2,390,991 0 2le,36J,8S6 51,9+4,756 4,200,959 1,846,351 54,299,364 164,064,492 8,891,130

0210 Und.

""

0220 _.

02J0 ........ ,

0240 EiMrnIKll.

"" """0297 """

"" """

WASTEWATER SERVICE

SEGMENTED BY ASSET CLASS

0410 laid ,.

.... "",""" ..

"" """I

,..,"""

"" """"" TQQlInfJutJuctuR AsHtl

COST AMORTIZATION2011 Opening 20110pri1g

_.......- -""'" 2011 CbaIg 20110pri1g ........ - 2011 CIoaIg 2011 CbaIg ~

Net Book V.. """ ...... ,,,..""". """...... Arroor1izaliona.lau -- ~...... _.....Net Boolr. V.. .-1 : : : : : : , : ~o ~' ~I S

31,487,922 49,523,448 495,872 50,019,118 18,035,524 9n,145 19,012,669 31,ooe,4t9 3,883,918

15,407,549 21,e67,41lll 1,129,221 22.D9ll,7111 8,4511,"11 1,014,6lI6 7,474,835 lS,522,llIl4

74,168,397 123,928.125 734,865 74,766 124,588,824 49,760,328 2,059,545 56,147 51.183.125 72,825,098 1,815,227

0 0 0 0 0 0

I0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

121,063,868 195,319,lll59 2,359.158 74,166 0 lW,l104,etI1 14,255.801 4.051,318 5o!I,141 78,2S1,0J0 118,353,631 5,4911,143

~,~

FIR2011: Brantford C Schedule 16Asmt Code: 2906 GOVERNMENT BUSINESS ENTERPRISESMAH Code: 40101 for the year ended December 31, 2011

GOVERNMENT BUSINESS ENTERPRISES


'----- 1

Total Assets

02100220029702980299

041004200497

0498

0499

99100610

08100820

9920

Assets

Current. . . . . . . . . . . . . .Capital.Other.Other

. . . . . . . . . . . . . . . .

Net Equity

Municipality's Share

STATEMENT OF OPERATIONSRevenues .Expenses .

Net Income (loss)

Please Specify GBE

Brantford EnergyTotalCarna_

l 2 3 4 5 20

$ $ $ $ $ $

30,957,118 30,957,118

74,905,342 74,905,34211,267,679 '1,267,679

0

117,130.139 0 0 0 0 117,130,139

15.581,543 15,581.543

55.174,469 55,174.469

10,120.392 10.120,392

0

80,876,404 0 0 0 0 &:1,876,404

__=====f36~'2~53~'735~tl=========~o I__========~o I__=========~o I__========~o 1_=====36~,253~~'7~35136,253,735_ 36.253,735

21,101,146 21,101,146

18,101,455 18,101,455

2,999,691 0 0 0 0 2,999,691

10101020

Municipality's Share 1 --=2,999=,6::-9,-11I~ ------------+------ a"'999=':,6:::-91IDividends paid 1,800,00) , 1.800.000

-

~"\'\l

FIR2011: Brantford C Schedule 77Asmt Code: 2906 HEALTH UNITMAH Code: 40101 for the year ended December 31, 2011

0210 Health Unit IBrant County

0410

04200430

0496

0497

04980499

0610

0620

0630064!l

0650

0696

0697

06980699

Consolidated Statement of Financial Position

Financial AssetsCash and cash equivalents, , , , , , , , , , , • 'Accounts Receivable, , , , , , , . ,

Investments, 'C-'C-'C-'C-'C-'C-''-'-'-'-'-'-'-'--'-'-'-'-'-

~~:~ I :Total Financial Assets

LiabilitiesAccounts Payable and accrued liabilities, , , , . , , , .. ,Debt. ' , , , , , , , , , , , , , , , , , , , , , , ,Pensions and other employee benefits, , , . , , . , , .. , , , .. 'Other accrued liabilities.

Deferred Reve",nu::-e.c'-'--'--'--'--'--'--'--'--'--'--'--'--'--'--'-'

~:::~ I [: ' ,Other",

Total Liabilities

Health Unit Municipality's Share%of Municipality's Share

of Health Unit1 2 3$ $ %

1,549,320 1,110,862 71.7%

204,636 146,724 71.7%

0

0

0

01,753,956 1,257,586 71.7%

2,161,321 1,549,667 71.7%

0

830 595 71.7%

0

0

0

0

02,162,151 1,550,262 71.7%

9910 Net Financial Assets (Net Debt) '-- -408=,1:::95"'1 -",2::-:92"',6'-76"'1 7"'1.::-7%'----__

0810

0820

0830

08960897

08980899

Non-Financial AssetsTangible capital assets. , , , , , , , , , , , , . , ,Inventories of supplies.

Prepaid expe"",ses=,,-,-,-,-,-,-,-,-,-,-.c'.c'.c'.c'-'-C', ,

~:::: I I " ,,,,,,,Total Non-Financial Assets

1,787,363 1,281,539 71.7%

0381,926 273,841 71.7%

0

0

02,169,289 1,555,380 71.7%

9920 Accumulated Surplus/(Deficit) 1,761,0941 1,262,7041 71.7%

1010

1020

10301097

1098

1099

Accumulated Surplus AnalysisEquity in Tangible Capilal Assets 'Reserves and Reserve funds,

Geneml Surplu="",(D=e.cf",=I)""-'--'--'--'-'-'--'-'-'-'--'--

~~:; I IAccumulated Surplus/(Deficit)

1,787,363 1,281,539 71.7%

0-26,269 -18,835 71,7%

00

1,761,094 1,262,704 71.7%

101111(l1

FIR2011: Brantford C Schedule 77Asmt Code: 2906 HEALTH UNITMAH Code: 40101 for the year ended December 31, 2011

1210 Health Unit IBrant County

1411

1450

1497

1498

1499

Consolidated Statement of Operations

REVENUESProvincialProvince of Ontario .

Land Ambulance~. '-'--'-'--'-'--'-'--'-'--'-'--'-'-''-'-'-'. . . . . . . . . . . . . •.

~:~ I~-------I:: .Total Provincial Funding

Health Unit Municipality's Share%of Municipality's Share

of Health Uflil

1 2 3

I I %

236.607 169,647 71.7%

0

0

0

236,607 169,647 71.7%

Federal1611 Govemment of Canada . . .1698 Other IMinistry of Health and Long-Term Care ).

1699 Total Federal Funding

0

6,849,094 4,910,800 71.7%

6,849,094 4,910,800 71.7%

MunicIpal Contributions

1810 Municipal Billing,;,-s,-.'-'-'-'-'-'-''-''-':....:....:....:....:....'-'--'-'-;1898 Other 1 I.1899 Total Municipal Contributions

2,228,927 1,598,141 71.7%

0

2,228,927 1,598,141 71.7%

2010

2020

2097

2098

2099

Other RevenuesInvestment Income.Deferred reven ue".:e",a".'m~ed,,-.,-,--,-,--,-,--,-,--,-,--,-,-,:...

g~:~ IHealth Unit I: :Total Othe r Revenues

0

0

49,642 35,593 71.7%

0 0 0.0%

49,642 35,593 71.7%

TotalRe.enues L- :...9'3:...84:...'2:...70:...1'-- --'6~,7~14:...,1:...81~1 7:...1:....7%=__ ~9930

EXPENSESHealth Services

2410 land Ambulance ......•.. , .2420 Public Health. . . . . . . . . . . . . . .2430 Other I I.2440 DSSAB Administration. . . . . . . . . •••.••

2496 Other I I': '.2497 Other ,2498 Other

2499 Total Health Services

0

9,529,911 6,832,946 71.7%

0

0

0

0

09,529,911 6,832,948 71.7%

9950 Annual Surplus / (Defico) L ...:·c::16"'5,~841LI ---=.1~18~.7~65:JIL 7~1:c.7%~ _

FIR2011: Brantford C Schedule 77CONSOLIDATED STATEMENT OF FINANCIAL POSITION &

AsmtCode: 2906 STATEMENT OF OPERATIONS FOR OTHER ENTITIESMAH Code: 40101 for the year ended December 31, 2011

04100420IIUl

04960497

04980499

Consolidated Statement of Financial Position

Financial AssetsCash and cash equivalents. . . . . . . . . . . . . . . . • . . . . . . .ActOIJnts Receivable. . . . . . . . . . • • . • . • . . . • . . . . . . .Invesbllents. . . . . . . . . . ...•...•..............Other. .............•...•...•...•........Other ..........•...•....................Other. . ...•...••••••••..............

Total Financial Assets

Total All

1

$1.549,320

204,636

oooo

1,753.956

Mun~ity's Share

2$

1,110,862146,724

oooo

1,2S7,5lI6

%of MJnlcipalilj's ShareofTola AI

3%

71.7%

71.7%

71.7%

liabilities0610 Accounts Payable and accrued liabilities. . . . . . . . . . . .0620 Debt. .........................••.••••.0630 Pensions and other employee benefrts. . . . . . . . . , . . . .0640 Other accrued liabilities. . . . . . . . . . . . .......•..•.0650 Deferred Revenue. . , . . . . . . . .0696 Other. .0697 Other .0698 Other....................,..........0699 Total Liabilities

2,161,321 1,549,667 71.7%

0 08JO 595 71.7'4

0 00 00 00 00 0

2,162,151 1,550,262 71.7%

9910

0810

082008300896089708980899

9920

Non·Financial AssetsTangible capijal assets . .Inventories of supplies.Prepaid expenses.Other .Other .............•.Other .....•.•.•...•...

Net Financial Assets (Net Debt)

Total Non-Financial Assets

Accumulated SurplusJ(Deficit)

-'__-'-4:::08"',19",5LI --'-2::92::.:,6:::.,761__.:-71"'.7.::.%_---.J

1,767,363 1,261,539 71.7%0 0

381,926 273,641 71.7%

0 0

0 00 0

2.169,289 1,555,380 71.7%

-'__--"'1.7,=:61.::.,094=1 -"1.=:26"'2,7=041__.:.:71"'.7%=-_-'

Accumulated Surplus Analysis1010 Equity in Tangible Capital Assets.. . ....•...•........1020 Reserves and Reserve funds. . . . . . . . . . . . . . . . . . . . . . .1030 General Surplus/(Delicit) .........•...•......•....1097 Other.........................,...,......1096 Other .. , , .. , .. ", , ".1099 Accumulated Surplus/(DeflCn)

1,787.363 1,281,539 71.7%

0 0-26,269 -18,835 71.7%

0 00 0

1,761,094 1,262.704 71.7%

Consolidated Statement of Operations Total All Municipality's Share,.. of Municipality's Share

of Total All

REVENUES 1 2 3

Provincial $ $ %

1410 Ontario WorI<s . . .... .. .. . ...... . . . . . . . . . . . . .. . 0 01411 Province of Ontario. . . .. . ..... .. .. .... ....... . . . 236,607 169,647 71.7%

1420 Ontario Disability Support Program (ODSP). . . '" , .. . ... 0 01430 Ontario Drug Benefit Program (ODB) ..... . .. ..... 0 0

1440 Child Care ...... . . . . . . . . . . . . . . . . . . . . .... 0 01450 land Ambulance . . . . . . . . . . . , . . . . . . . , ..... .. . .. 0 01460 Social Housing. .. . . . . . . . . . . . . .. .... ... ... . 0 01497 Other .. ....... . . ..... . . . .... , . . . . 0 0

1498 Other. .. .. . . . . ,.,.,., , .. .. , , . . .... 0 01489 Total Provincial Funding 236,607 169,647 71.7%

::OIl_V:·

FIR2011: Brantford C Schedule 77CONSOLIDATED STATEMENT OF FINANCIAL POSITION &

AsmtCode: 2906 STATEMENT OF OPERATIONS FOR OTHER ENTITIESMAH Code: 40101 for the year ended December 31, 2011

1610

1611

1698

1699

FederalSocial Housing. . . . . . . ....Govemment of Canada . .

Other. . , , .Total Federal Funding

0 0

0 0

6,849,094 4,910,800 71.7%

6,849,094 4,910,800 71.7%

Total Other Revenues

Municipal Contributions1810 Municipal Billings , .1898 Other. .. .

1899 Total Municipal Contributions

Other Revenues2010 Investment Income.2020 Deferred revenue earned . .2097 Other,... . . . . . . . . . . . . .•.

2098 Other , . . .2099

2,228,927 1,598,141 71.7%

0 0

2,228,927 1,598,141 71.7%

0 0

0 0

49,642 35,593 71.7%

0 0

49,642 35,593 71.7%

9930

2210

2220

2230

2240

2250

2260

2299

2410

2420

2430

2440

2496

24972498

2499

2693

2694

2695

2696

2697

2698

2699

Total Revenues

EXPENSESSocial ServicesOntario Wor1<s . . . . . . . . . . . . . . . .•...Ontario Oisabili~ Support Program (ODSP) .Ontario Drug Benefit Program (OOB) ..Child Care. . .Social Housing. . . . . . . . . . . . . . .

Other. . ....••...

Total Social Services

Health ServicesLand Ambulance .Public Health. . . . . , . . . . . . . . . . . . . . . . . . . .

Other .DSSAB Administration .

Other ............•.......... , ......•.

Other. . , .. . .Other, . . .

Total Health ServicesOther Expenses

Other. .. . .Other ...

Other.Other.Other.Other.

Total Other Expenses

L 9"',364=,2"'7°::.JIL__--'6::.:,7.::14::.:,1'-'-811 __...:7c:1....:7%'-_-'

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 09,529,911 6,832,946 71.7%

0 0

0 0

0 0

0 0

0 0

9,529,911 6,832,946 71.7%

0 0

0 0

0 0

0 0

0 0

0 0

0 0

Annual SurplUS J(Deficft)

9940

9950

Total All Expenses L ",9,5::o29,,",9-:1~1LI ...:6::.:,8:::32",,9c:46IL_...:7...:1....:7%,-__

'-- ,...:16:::5,64:..:.:1 LI '...:11:::8.7=65 1'--_...:7:.::1.7-::%__

.0' Vl;'

FIR2011: Brantford C Schedule 79Asmt Code: 2906 COMMUNITY IMPROVEMENT PLANSMAH Code: 40101 for the year ended December 31, 2011

Community Improvement Plans (Section 28 olthe Planning Act)

Grants2010 Environment S~e AssessmentlRemedlation . .......•.......•.2020 DeveiopmentIRedevelopmenl of LandlBuildings. . . . . . . . • . . . • . . .

T".o V~ue 01 aI "I'PIO""d Number of ApprovedGlan!sfLoa'lslTaJl

Q"ants, loans &TaxAsslslalce AppIcations

Assistance

1 2

$ ,111.958

22102220

24'02420

LoansLoans issued in amentyear (2011). . . . . . . . • . . . • . • • • . . . • . . .. I__~ -+ _DUlslanding Loans as of 2011 . . . . . . . . . • . . • • • . . . . . . • . . . . .. .

Tax Assistance (per Municipal Act 365.1 ss21)Cancellation. . . . . . ..Deferral. .....

Long Term Commitments for Grants, Loans orTax Assistance beyond 201126'0 Year 2012. . .. . . . . . . . . . . . .2620 Year 2013. . . . . . . . . . . . . . . . . . . . .2630 Year 2014. , . . . ...•..2640 Year 2015. . . . . . . . . . . . . . . .•.....2650 Year 2016. . . . . .2660 Years beyond 2018. . ..•.

402,250

.V" VIJt

FIR2011: Brantford C Schedule 80AsmtCode: 2906 STATISTICAL INFORMATIONMAH Code: 40101 for the year ended December 31.2011

1. Municipal workforce profile

Employees of the Municipality0205 Administration,.

Full-Time Funded Part·Time FundedSeasonal Employees

Posilions Positions1 2 3# # #

148.00 13.00

0227 Ambulance.0228 Uniform .0229 Civilian.

0210 fire.0211 Uniform .0212 Civilian.

0215 Police, ,0216 Uniform .0217 Civilian . .

0260 Court Security .0261 Uniform ,0262 Civilian.

0263 Prisoner Transportation.0264 Uniform ,0265 Civilian.

0220 Transit .. , .0225 Public Works. . . . . • ..••.... , .

142.00 34.0095.00 373.00 46.0020.00

110.00 17,00 26001,124.00 546.00 94.00

I :.,.~:"':"-I-----O-.OO-I-----O-.O-OI

I:~~ I ~9001---=::150.00 89.00=====~

I :::1 ::I~OOOI1-------":"".000I==~O'OO ~~OOO I

1:::::::~1;~:~:1::::::::~'8~.00:t=-=-=-=-=-=-=-~-C18~.=00 I1_0001-0.00f-------0001

Subtotal

Health Services.. .Homes for the Aged.Other Social Services, . . . .....•Parks and Recreation. . .Libraries,Planning.Other.

02300235024002450250025502900298

104.00 I786.00 I1,262.00 I

105.00 194.00

32.00 46.00 10.001.00

138.00 24000 10.00

. LI~~~---'~~~~-'----~~~_

Subtotal

TOTAL

I I I I

. . If-----°OO1_°°

01_°00I

I 000 I 0001_°00

I

I 0°°1 0001_°°0I

I 0°°1 0001-°00I

I I 1--1

I 0001 0001 0001

Health Services. . . . . ...Homes for the Aged. . . , . . .•.Other Social Services. .Parks and Recreation. .Libraries.Planning.Other .......•.

Ambulance . .Uniform .Civilian.

Prisoner Transportation.Unifonn. . ..... ,Civilian.

Court Security .Uniform .Civilian , .

0399

03600361036203630364

0365

0300 Proportion of Munic. Empl. covered by 'Collective Agreements' (%).

Employees of Joint local Boards0305 Administration.

03270328032903300335034003450350035503900398

0320 Transit..0325 Public Works. . . . . ...

0310 fire.0311 Unifonn . .......0312 Civilian.

0315 Police.0316 Unifonn .0317 Civilian . ..

2011 \OJ,

FIR2011: Brantford C Schedule 80AsmtCode: 2906 STATISTICAL INFORMATIONMAH Code: 40101 for the year ended December 31, 2011

2. Selected investments of own sinking funds as at Dec. 31

0610 Own sinking funds.

3. Municipal procurement this year

1010 Total construction contracts awarded. . .1020 Construction contracts awarded at $100,000 or greater.

Own MunicipalityOther Munlc., Scllool

Provincial FederalBoards

1 2 3 4I I I I

Number of Contracts Value of Contracts

1 2# I

35 13,397,898

24 12,921,911

1210

1220

12301299

4. Building permit information

Residential properties. .Multi-Residential properties.All other property classes. . . . . . . . •. .

Subtotal

Number of Building Total Value of BuildingPermits Permits

1 2# I

615 25,727,000

26 17,115,000

270 47,952,000

911 90,794,000

5. Insured value of physical assets

1410 Buildings .1420 Machinery and equipment.1430 Vehicles....................1497 Other Unlicensed Machinery & Equipment1498' Other1499

6. Total Dollar Losses due to Structural Fires

Subtotal

1I372,641,507

032,117,265

5.821,120

410,579,892

1

I1510 Losses due to structural fires, averaged over 3 yrs (2009 • 2011). . . . . . . . • . 3,296,240

,,11.-'1

FIR2011: Brantford C Schedule 80Asmt Code: 2906 STATISTICAL INFORMATIONMAH Code: 40101 for the year ended December 31, 2011

1. AIlem.tt service delivery arrangements

Munlclpal seMoes which the lTIIJJlicipalily currenlly provides lIlrough some form of alternate service delivery: (Top 10 by Operating Expenses)

16011602

1603

160416051606

16071608

1609

1610

Municipal service S40 Functional HeadingS40 Une Slalement of Operations:

Co<mlen.Number ~

1 3 2 4 5UST I

WateJWasle Treatment Wasle'oNater treatment &disposal 0812 3,061,591

Lwl AmbWance Ambulau services 1030 2,501,969

Waste Oiversioo Waste diversion 0860 2.104,750Waste Qrbside CoUection Solid wasle collection 0840 1,364,295

Traf1SjlOl1ation 10r the [);sabled T"".. • [);sabled &_ needs 11632 1.355.333

Assessment Services Corporate Ma1agement 0250 1,051,201

LwlfiH Si1e ()pe<-' Solid waste disposal 0850 980.349y~ Waste Collection Solid waste collection 0840 632,052

Tree Maintenance Parks 1610 594,152

Police PRIDE Program Police 0420 389.604

2:11 \'lI>

FIR2011: Brantford C Schedule 80AsmtCode: 2906 STATISTICAL INFORMATIONMAH Code: 40101 for the year ended December 31, 2011

a. Contolldlted Local bOlrdllncludlng Joint locil bonds .nd .11 local entitles.et up by the municipality

(I) PROPORTIONALlY CONSOLIDATED joInt local boards

Propoltion 01 ToIal

Ncrne of Boad or Entity Board Descri~ionBoard Munic. Municipality's Share of M./nicipaity's Sha"e ofCode Coo_ Talai Conlributions Total Fee Reveooes

Coosd~aled

1 3 2 4 5 6UST % I I

11801

11802

11803

IllI04

11805

01106

11807

0808

0809

0610

0611

0612

0613

0614

0615

0616

0617

0618

0619

0620

0621

0622

0823

0824

0625

0826

0827

0828

0629

11830

0631

0632

0633

0634

0635

0636

0637

0638

0639

0640

0641

0642

0643

0644

0645

0646

0847

0848

0849

~•• <;.

FIR2011: Brantford C Schedule 80AsmtCode: 2906 STATISTICAL INFORMATIONMAH Code: 40101 for the year ended December 31,2011

(11) FUllY CONSOLIDATED local boards and any local entitles set up by the municipality

0851

0852

085J

0854

0855

0856

0857

0856

0859

0860

0861

0862

0863

0864

0865

0866

0867

0868

0869

0870

0871

0872

0873

087'

0875

0876

0877

0878

0879

0880

0881

0882

0883

088'

0885

0886

0887

0888

0889

0890

0891

0892

0893

089'

0895

0896

0897

0898

0899

Name of Board or Entity

Brantford Public Ubrary

Brentford Business Improvement Area

Brant and Brant County Local Housir.g Corporation

Munk:ipal Non-Profit Housir.g Corporation

John Noble Home

Board Descriplion

3UST

Ubrary Board

Business Improvement Area

Housing Authority

Housing Authority

Home for the Aged

Proportion ofTotalBoard Munjc. Municipality's Share of Municipality's Share ofCode Contributions Tolal Contributions Tolal Fee Revenues

Consolidated2 ,

%

1604 100%

1805 100%

1401 100%

1401 100%

1202 100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

"',,'O'!;!

FIR2011: Brantford C Schedule 81AsmtCode: 2906 ANNUAL DEBT REPAYMENT LIMITMAH Code: 40101 based on the Information reported for the year ended December 31, 2011

r

0210

0220

0299

NOTE: THE ESTIMATED ANNUAL REPAYMENT LIMIT IS EFFECTIVE JANUARY 01, 2013

Please note that fees and revenues for Homes for the Aged are not reflected In this estimate.

DETERMINATION OF ANNUAl DEBT REPAYMENT LIMIT

Debt Charges for the Current YearPrincipal (SLC 74 3099 01),

Interest (SLC 74 309902)..

Subtotal

1

I2,575,366

1,578,122

4,153,488

Ontario Clean Water Agency Provincial Projects04' 0 Waler projects. For this Municipality only (SLC 74 281003).... , , ....

0420 Waler projects· Share of integrated project(s) (SLC 74 2820 03).

0430 Wastewater projects - For this Municipality only (SLC 74 2830 03).

0440 Wastewater projects -Share of Integrated project(s) (SLC 74 2840 03)

0499 Subtotal

oo

0610 Payments lor Long Term Commitmenls and Uabllitles financed from the consolidated statement of

operalions(SLC42601001)... . . , . , , , , , ...•...•••.•..•••.• , . 3,116,310 1

0810 Debt Charges for Lease Purchase Agreements (Tangible Capital Leases) (SLC 74 3140 03). 01

9910 Total Debt Charges I 7,269,798 1

1010

1020

1030

1040

1050

1060

1099

Excluded Debt ChargesElectric~y. Principal (SlC 74 3030 01) ..

Eleclricity • Interest (SLC 74 3030 02).

Gas· Principal (SLC 74 304001) .

Gas-lnterest(SlC74304002). . ....•• ~

Telephone - Principal (SLC 74 3050 01) .

Telephone . Interest (SLC 74 3050 02).

Subtotal

1

$

ooooo

1410

1411

1420

9920

Debl Charges for nle DrainagelShoreline ASSistance {SLC 74 301501 + SLC 74 3015 02}.

Provincial Grant funding for repayment of long term debt (SLC 74 3120 01 1'SLC 74 3120 02l,

..~I====~ol..........................~I======~oI

Total Debt Charges to be Excluded ;:1=======:,:' 1

Net Debt Charges 1 7,269,7981

1610

2010

Tolal RevenueS (' Sale of Hydro Umilies RemoVed) (SLC 10 9910 01).

Excluded Revenue AmountsFees lor Tile Drainage I Shoreline Assistance (SLC 12 1850 04) .

: 288,203,5421

01

54,138,269

11,530,067

995,488

7,330,921

4,199,073

. ·987,477

1,302,635

49,197

·120,785

1,2$6,426

I 79,703,814Subtota

Ontario Grants, Including Grants for Tangible Capital Assets (SlC 100699 01 + SLC 100810 01 + SLC10 0815 01) .........•.

Canada Grants, including Grants for Tangible Capital Assets (SLC 10 0820 01 + SlC 10082501) ..

Deferred revenue earned (Provincial Gas Tax) (SlC 10 0830 01), . . ... , , ..........•.•.. ,

Deferred revenue earned (Canada Gas Tax) (SLC 10 0831 01) .• , . , , .•• , •• , , , • , . , , , , , • , , ,

Revenue from other municipalities, includin9 Revenue lor Tangible Capital Assets (SLC 10 109901 + SLC 10 1098 01).

Gain/Loss on sale of land &capital assets (SLC 10 1811 01) .

Deferred revenue earned (Development Charges) (SLC 10 1812 01) ..

Deferred reverlue earned (Recreation land (The Planning Act)) (SlC 10181301) , .....•.•.....

Other Deferred revenue eamed {SLC 10 181401) ......•. ", .•••• , •• "." •. , .••.• , ••..• , •• """,." ••

Donated Tangible Capital Assets (SLC 53 0610 01). , , , . . . . . . . . • . . , .....•.

2210

2220

2225

2228

2230

2240

2250

2251

2253

2252

2299

2410

2610

2620

9930

Fees and Revenue for Joint L0'?BI Boards lor Homes for lhe Aged, ....................................~I======:::0I

Net Revenues I 208,499,7281;========25% of Net Revenues I 52,124,9321

ESTIMATED ANNUAL REPAYMENT LIMIT 1;:::===="=,8~55~,'~34=LFor Illustration Purposes Only

Annuallnlerest Rate

I 7.00% I @

Tenn

5 years '" 183.914,905 I

2011 VOl

FIR2011: Brantford C Schedule 90AsmtCode: 2906 PERFORMANCE MEASURES: MUNICIPAL INFORMATIONMAH Code: 40101 forthe year ended December 31, 2011

0010

0020

0025

Households and Population

Households (From SLC 02 0040 01).

Populalion (From SLC 02 004101).

Youlh Populalion (From SLC 02 0042 01) .

Property Assessment

MPAC Dala

1

,-----------1

$

Municipal Data

238,876

93,650

8,034

0034 Phased-In Taxable Assessment (SLC 22 929916) . .

0035 Phased-In Payments-In-Lieu Assessment (SLC 24 9299 16) .

0033 Assessmenl on Exempt Properties (Enler data from returned roll) .

9902

Hectares

0040 Tolal hectares in the municipality. .

Triggered MPMP Edit Rules

0050 MPMP Critical Errors . .

0051 MPMP Verify Errors .

7,656,410,866

______~790,2~

418,290,427

TOTAL Property Assessment 8,180,491,544

-----8I 1,#

, 7,3111---- 1

~-~~3JI 2. . 8

L

On Schedule 94, Municipalities must enter the Method used 10 Allocate Program Support to other functions on 840

FIR2011: Brantford C Schedule 91Asml Cade 29M PERFORMANCE MEASURES: EFFICIENCYMAli Code 40101 141" v.. , ••, .n"td Oocomt>ot 31, 2011

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FIR2011: Brantford C Schedule 91AlmlCodo no, PERFORMANCE MEASURES- EFFICIENCYMAHCodo 40101 rO'l"'~UJ'_Oo..._l>t'~':II11

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FIR2011: Brantford C Schedule 91AsmtCcdn Z90; PERFORMANCE MEASURES: EFFICIENCYMAH Codo 40101 In. tho 1'.' ondot<l oeclmk. 31 1011

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FIR2011: Brantford C Schedule 91AsmlCod. 2901 PERFORMANCE MEASURES. EFFICIENCYMAH Cod~ 40101 ,'" lbe VII' Rnd.cl DR<lmbR, 31 2011

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FIR2011: Brantford C Schedule 92Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31, 2011

PROTECTION SERVICES

1151

FIRE SERVICES

Residential Are Related Civilian Injuries: Number 01 resKienlialfire related civiia-I injuries per 1,000 pE!fSOOS Il

rl---_-_-_-_-_-_-_-_-_-_-_--'-Colu<m~~D=ri~~3~/_'P-:".-"'"""'-'"-"-4:~--- - ~- - ----coo.~~rm-~8-;--rm-6-11,-E-ff-edi-.Y-enes-/-Meas--"-re~''''''--,,(XX)--'''''''''''----U-:-;"--

T<XaI number 01 residenlial fire related dviian injuries O.res

L Total popuialioo f 1,000 93.650 I

lj

per 1,000 persons

per 1,000 persons

0.053

----~[1 I 0011

93650

(Tolal number of residential fire related civilian injuries for 5 II_____--"200,,',,',,200"""8..:.'..,2009=':.20"",,0=.',,20'""'-'1"'/5"- -'1 ~'---------' I

Tolal population /1 ,000 93.650

I -~~_-_..-_-_-__- ~~_:-~~~-~-~·~~===~~I':==-O~.O=,,-=,~~~'-=.(XX)~~=~...::..::=-......:.......:.-=--~I_ T<XaI number or residential fire related civilian fatalities ..- ..-~--

L_ Total POPUJaIioo 11,00) 93.650

I (Total numbel" or residential fire related civi~an fatalities for

I -'200=''-',,2008='-''-2009='-',,20=10'-',,20='''''1,,',,5 _

l__ Tolal population /1,000

1155 Residential Fire RIMated Civilian Fatalities: Number of residentialfire related cMlian fatailies per 1.000 persoos

1152 Residential Fire Related Civilian Injuries - 5 Year Average:Number of residential fire relaled civilian injuries averaged over 5years per 1,000 persoos

1156 Residential Fire Related Civilian Fatalities - 5 Year Average:Number of residen~al fire related civilian fatalities averaged over 5years per 1,000 peISOI1S

1160 Number of Residential Structural Fires: Number of residentialslJllctural fires per 1,000 hoosetdds

I

T_oIal_"_"_mber_of_"""""_·_'_·,_'s_lnJ_clIJ_ra_"_"" 72 1-'1 11- 1:---per 1~~housetK*is

Total holJsehoIds I 1,(xx) 38.876

L_

iI

--~

Units

8-----violent crimes per 1,000 persons

16.006

-~-_._---

Data I Effectiveness Measure

Column 51 Coklmn 6 L _ 7 ~

---- -- --I,--_,_,499_--,1 !

93.650

c= coo.=mn4I~~, "ml>e' 0' acto,! '""'on's of ""'on' onme

l_ Total population~ 1,(~. _

POLICE

1258 Crime Rate: VIOlent crime rate per 1,000 persons

- -

2011 \101

FIR2011: Brantford C Schedule 92Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31,2011

-----1__.._J

4,873

93.650Total population 11,000

Total numbel" of actual incidents of property crime,

i I------------------i '------1259 Crime Rate: Property crime rate per 1,000 persons

7,391

1,019

93.650

93.650

lother Criminal Code crimes, ~XCI~~g traffIC, per 1,000Iipersoos ;

: II I._--1

IIlotal crimes per 1,000 persons (Criminal CodeiOffences, exclUding lfaffic)

I,

78.922

10.881

. ITotal number of actual incidents of other Criminal Code offences, excluding traffic II

'------

Tot" po,,',"oo 11 ,000 I========= ====:=====

i Total number of actual incidents of violent crime, propert~ ~:~an~ other Criminal]Code offences, excluding traffic I

-----To~' ,o"',lion 11,000 I

'---_________ _ __.L-__~

1262 Crime Rate: Crime Rale for Other Criminal Code offences, excludingtraffIC, per 1.000 persons

1263 Crime Rate: Total crime rate per 1,000 persons (Criminal Codeoffences, excluding traffic)

Review of Complete Building Pennit Applications; Median number of working days to review a complete building permit application and issue a pennit Of not

issue apermit, and provide all reasons for refusal {by Category}:

1351 a) Category 1: Houses (houses not exceeding 3 storeys/600 square metres) .

Reference: provincial standard is 10 working days

8

Units~tf~tiv~~;~~;s~rTe

(Median Number ~ I0'-W~;g ~a:_1_I

.;----

~ -, I

Yoolh population /1 ,000

~otal-num~ of Y:ulh::r~ by charge or cleared OtheM:~ ~--~56

I8034

--~~-

BUILDING PERMITS AND INSPECTIONS

1265 Youth Crime: Yooth crime rate per 1,000 youths

1352 bJ Category 2: Small Buildings (small commercial/industrial not exceeding 3 storeys/600 squre metres).

Reference: provincial standard is 15 VtOO<.ing days

1353 c) Category 3: large BUildings (large residential/commerciallindustriallinstitutional) .

Reference: provincial standard is 20 Yo'Orldng days

1354 d) Category 4: Complex Buildings (post disaster buildings, Including hospitals, powerlwater, fireipolicelEMS,communications) .

Reference: provincial standard is 30 working days

2011 '101

FIR2011: Brantford C Schedule 92Asml Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31, 2011

_____1

Units

.of paved lane kilometres were rated as good to very

,good72.3%

Effectiveness Measure

753

~~~ ..----- L-o-'-"________---"Cd"'wnn""~~fTW!4 _ __ ""'"""',~5'_'I_"Cdu""'''''''''-'6'___~----.!.7----L

INumber of paved lane kbnetres where the condition is rated as good to very good !-------- 1 -

TRANSPORTATION SERVICES

ROADWAYS

2152 Adequacy of Roads: Percentage of paved lane kiometres wherethe coodilion is rated as good to very good

Tota! nulNler of paved lane kilcmelJes 1,041

DATA

Total Number

2161

2162

2164

Data for Adequacy of Bridges and Culverts

Bridges -

Culverts , .

Subtotal

DATA JNumber of structureswhere the condition

of primarycomponents is rated

as good to verygood, requiring only

repair

L _Columrlli.--1 ! Column 621 , 38 I

2~ - ~ t=- ;:--~-I

2165 Adequacy of Bridges and Culverts: Percentage of bridges al'ldculverts where !he coodilion is rated as good 10 Vf!S'f good

To«aI number of bridges and culverts 53

100.0%

------'---------~

Iof 'Ninter events~ response met or exceeded

IIoc~UY determined municipal service levels for roadImamtenance

219

219

L

Total number of winter events

Number of winter events where the response met or exceeded kx:ally determined !municipal service levels for road maintenance i !

'------~ I

2251 Effective Snow and Ice Control for Winter Roads: Percentage of •'Ninter events where the response met 01' exceeded locally detenninedmunicipal service levels fOf road maintenance

L.

TRANSIT

2351 Conventional Transit Ridership: Number of conventiCflai transitpassenger bips per person in the service area in a yea

Population of service area

Total number of regular service passenger IJl:ls 00 cooventiooal tr.wlSiI in theservice area

----I"",,,,,,tion. ","", trips "'" """"" • the ,;eMce "'''' II·'~ I

16.19

93,650

1,515,908

-----

lOll-V01

FIR2011: Brantford C Schedule 92Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31. 2011

ENVIRONMENTAL SERVICES

Units

8--------

2.6253

Effectiveness Measure I__L_n~__ l

1'wastewater main backups per 100 kilometres of-wastewater main in a year

I~_~_~ n_~ ~ __ ---

- Description I Data

1 ~ ~__~l!f!ln3/Colu"!)~ . _L_~um..!!_5!~u'!l~6hr --., I

[

Total number of backed up wastewater mains 11 I

I Total kilometres of wastewater mains /100 4.19

3154 Wastewater Main Backups: Number of wastewater main backupsper 100 kilometres of wastewater main in a year

WASTEWATER SYSTEM

T;'- :

Estimated megalitres of untreated wastewater I I 0.000 ~ I 0.000%

--,,;====:;;-::;=======:::;-:::=~I ~' --:'Tola! megalitres of treated wastewater PLUS Estimated megalitres of untreated I I

wastewater 14,528.600

Number of water main breaks in a year

Total kilometres of water distributionltransmission pipe 1100

-..:.~-=--:-~- ------- -r - ~ --- - - ---- _.--: - :weighted days a year when boil water advisories were

o i 0.00<Xl lin effect in the service area

30,362, ! I-~

I

I'water main breaks per 100 kilometres of walerdistributiooltransmission pipe in a year

I

I

-1-- - ------ _

:of wastewater is estimated to have bypassed treatment

i iI,

5,0000-----, I

!24

4.80

i I

• 1megalitre = 1,000,000 litres

!~~mmation -Of: NU~ber of~~~:;~:s time:~:~~ber of~:;~tions

_I

I 'ffeeted

Total connections in the service area

L-----

WATER

3155 Wastewater Bypasses Treabnent: Percentage of wastewaterestimated to have by-passed treatment

3355 Boll Water Advisories: Weighted number of days when a boil wateradvisory issued by the Medical Officer of Health, applicable to amunicipal water supply, was in effect

3356 Water Main Breaks: Number of water main breaks per 100kilometres of water distribution pipe in a year

26.752

SOLiD WASTE MANAGEMENT

3452 Complaints· Garbage and Recycling Collection: Number ofcomplaints received in a year concerning the cotiectioo of garbage andrecycled materials per 1,000 households I

r--::ber ~;~~:~t-s~eceiV:i~·~-:~a~con::i:~th: :lIectiOn of garoage and : 1~~0 ~ - -----ITrecycled materials ! _i ----'1 I

II Total households /1 ,000 38.876 I

_________________ _ _LI _

i -.--~-~~~._.

[

complaints were received in a year conceming thecollection of garoage and recycled malerials per 1,000 ihouseholds

I1J

2011 VOl

FIR2011: Brantford C Schedule 92Asml Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31, 2011

Solid Waste Management Facility Compliance [ Effectiveness Measure

l-- . 73552 Total number or Solid Waste Management racilities owned by Municipality with a Ministry of Environment (MOE) Certificate of Approval. L___ 1

Nurriler of days per year when a Minisby of Environment COIlllfiance order for remedialion concerning CV1 air or groundwater standard was in effecllor a municipally owned Solid Waste Management faci~ty (by racility):

Site 4 .

days a year an MOE~ order lor remeaaticllwas in effectdays a ye<Jl an MOE compliance order for remediat~was in effect

days a year an MOE compliance order for remediation !

was in effect I

days a year an MOE compIianc:e order for remediationwas ~ efl"'ect"'- _

Un~ I, m_ _ 8 ___--'days a year an MOE compliance order for remediation :was in effect I

- days a year an MOE compliance order lor remedialion '

was i'l effect~days a year an MOE compliance order fOr reffiedialionwas in effect

-daysay~";;''::'"''M''OEnc;:;'''::m::'''iCia::''''';:c:'''''''':;;;;;r''':;remediaTiOnwas in effect~days a year an MOE compliance order jar remediation ~

was in effect.daYs a year an MOE compliance order lor remedialioriwas in effect

Units

8

of residential solid wasle was diverted for recycling

7

o

7

30.0%

Effectiveness Measure(DaYSI


,r---

, ,14,638.0

Oala,______+-_Column 51 Column 6

3

Column 31 CoIulM 4

Name of Solid Waste Facility (list Faci6ty with highest number or days IVst)

Total tonnes of residential solid waste diverted

/-

I1-l

[iM~HAWK lANDFILL SITE

f-

I-~ I---------------

3553 Site 1. .

Complete for each municipaDy 0'Mled Sold Waste Managementfacility wilh an MOE Certificate of Approval which has a complianceorder ror remedialion

3554 SiIa 2.

3555 Site 3...............•.

3556

3557Site 5 .

3558Site 6 ..

3559Site 7 ..

3560Site 8 .

3561Site 9 .

3562 Site 10 .

3655 Diversion of Residential Solid Waste: Percentage or residentialsolid waste diverted for recycling

of residenlial solid waste was diverted for recyclingj(based on combined residential and lei tonnage)NA

48,732.0

r -

Total toones of reside'ltial solid waste disposed of and loIaI toones diverted

~

r-

I Total tannes of solid waste diverted rrom all property classes I

III-r-otaj-looo-es-ot-soid-·-was-~-d-;,pos--ed-::.".,-a-nd-iolal-ion-nes-di-""""'--_--al-' ~-ope<-..-1yI '-------

L- ,-,---",,-- _• This measure should be completed only if tonnage (or residential solid waste cannot be identified separately (rom lei tonnage.

Diversion of Residential Solid Waste-: Percentage of residentialsolid waste diverted for recycling (based on combined residential andlei tonnage)

3656

-

WI' ','11

FIR2011: Brantford C Schedule 92Asml Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31. 2011

PARKS AND RECREATION

7152 Trails: Total kilometres of trails per 1,000 persons

7155 Open Space: Hectares of open space per 1.000 persons (municipally~)

Desaiption

________"'Clj"'u"'mn 3/ Column 4

Total kilometres of trails (owned by municipality and third parties)

Tolal population 11.000

Effectiveness Measure Units

715471567357

7360

------_ ..__ . - ---------

Third Party Property (Subject to joint use agreement. reciprocal agreement. lease)

T.... _ of trails(~ by lhOd parties). . . ...............•..

_ of ""'" space(~by lhOd _I.Square metres of indoor recreation facilities (0Mled by third parties) .

Square metres of ouItkxx" recreation facility space with c:ontroled access and electrical a mechanical functioos (0'Mled by thid parties) ..

-~- J_......!.5 ._J

~3 ----125 I__ _._...J

1,189 I

Calculating Numerator In Line 7255, Column 5Participant Hours for Recreation Programs:

7250 Total hours for special events .

7251 Tol" hOUffi fonegislered programs .......•.7252 Total hours for drop.-in programs ......•••.

7253 Talai hOUffi lor permitted ",ograms. . . . . • . . .7254

I parodPa;t Hiiiii-]1__ _

_ _.126,877 J

- -189,805 --15i"2.7i> - -;

-,-'-680:809- - 1Subtotal, ~_~2:~J8J~-~,364~-_'_-J----r~--'--- ------.

Effectiveness Measure Units

7 8

7255 Participant Hours for Recreation Programs: Total participant hoursfa reaeatioo ~rams per 1,000 persons

Tota! participalt hours fa" reaeation ~rams (registered, drqHn and pemjtted

"""""",,I

Total population 11 ,000

25,449.696participant hours of recreation ~rams per 1,000

,pe<s0n5

._- ------_._---,---

Total population J1,000

7356 Indoor Recreation Facllites: Square metres of 0000r recreationfacilities per 1,000 persons (municipally owned) ___Sq_u_,_re_me_U"_of_""""__re<:rea__tioo_'''''_'ities_'_(_",,_n_"_'pa_O_Y_~__)__-1 C'_6_'08_' _

93.650

....--_._------'--

492.056square metres of indoor recreation facilities(municipally owned)

lOll-VOl

FIR2011: Brantford C Schedule 92Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31, 2011

---------

25,7487359 Outdoor Recreation Facility Space: Square metres of outdoor

reaeation faciity space per 1,(0) persons (municipaly owned)Square metres of outdoor recreation faalty space with coolroled ao::ess om ,I

electrical or mechanical functions (municipally 0Mled)__________________' ,-i _

274.939square metres of outdoor recreation facility space(mu_,,,,,",,,,,)

LIBRARY SERVICES

Tolal poptJlation 11 ,000 93.650

--------_._------'----- ______.J

7451

7452

7453

7454

Calculating Numerator and Denominator in line 7450. Complete 2of the following 6 lines.Single-tier Of lower-tier (Not a member of a union public library).

ToIaIlibrary uses fa your municipaflty only .

Total population (Copy enby from SlC 917405 31).

Member of a union publlc library

Total library uses for a union public library. . .........•............

Total popula~oo of union public library (exrJuding population of contracting municipality) ........•

r

.... 2::.353:::'0;"::.6:::17:--liBy::--"""----

93.650 I"""""

----]goo~~~ --

Description

CoIumn3/CoIumn4._._._--------

Upper-tier with a library board7455 TotaIlibray uses for upper-tier library. . .

7456 Total population served by upper-tier Iil:lra"y (excbdi'lg population of cootractng municipalities).

7460 Library services: library uses per person Tolallibrary uses

Total population

I Data

____~ _Col~mo_51Columo 6

2,353,617

93,650

Ilibrcwy uses

__ :ffecti,..~S-""1-__25.132 Ilibrary uses per person

II

Un"8

- ----,---.-1

Units

Type of uses7483 Electronic library uses as a percentage of lotallibrary uses .

7462 Non-electronic library uses as a percentage of total library uses.

-

Effectiveness Measure L-;:;,-7;:::-__-" _20.3% __ ~electronlc~braryuses

___79J_% .1non-el~~~~ library us~ _____ 1

201" Je'

FIR2011: Brantford C Schedule 92Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31. 2011

PlANNING AND DEVELOPMENT

8

118

58

311

Residential Units WlthlllJi! T-'-' R '" -,-,u=:lsettlement Areas I U\D es""en a nits

,5.__ L 7

'29 I ' '29-- ~'--I f, -- ~--4 I

118 ~ 1__

'L 58-..j

I _3:' _Subtotal

Calculating Measure in line 8170:

Number of residential units in new detached houses (using building pennit information) .

Number of residential units in new semi-detached houses (using building permit information) ........••..

Number of residential units in new raw houses (using building permit information) .

Number of residential units in fleW apartInentskondo apartments (using building permit infcnnationj .

lAND USE PLANNING

8171

8172

8173

8174

8175


,-Desaiption

CoIurm 3/ CoIurm 4

Da~

CoIurm 51 CoIurm=='__ 7

Units

8

8170 location of New Residential Units: Pen:entage of new residentialunits IocaIed within selllement areas Number of new residential units located wittOO settlement areas 311 100.0%

of new residential units Mlich are located withinsettlement areas

Total number of new residential units within the entire municipalily 311

8

UnitsDescription

Column 3 {Column 4 IData I Effectiveness Measure

Column 5/ Column 6! 7--·1----- __~-i-- -- .-------Hectares efland desinnated IOf =ricullural N'rposes in the ! I 1 : i,ofland designated for agricultural purposes in the

~ ~ ~~ I 0 i I NA___-,,-,,__o:.ffic:"':::":.':.:P'::,":.:,,::..:o:.:'0e0embe<===3"',,,20::.:',,'_-",- 1 r I j IOfficiaI Plan was not re..designaled for ether uses

Hectares of land designated fOf agricultural purposes in the during the reporting yearoOffICial Plan as of January 1, 2011

Preservation of Agricultural land In Reporting Year: Percentageof land designated for agricultural purposes which was nol redesignated fOf other uses duling the repMing year

8163

8164 Preservation of Agricultuf4llland Relative to Base Year:Percentage of land designated for agricultural purposes Mldl was notre-designated fa other uses relative 10 the base year of 2000

Hectares of land designated for agricultural purposes in theOfficial P1a'l as of DecerTDer" 31, 2011

Hectares of land designated fa agriOJlturai purposes in theOffICial Plan as of January 1, 2000

o

o

NAof land designated for agricultural purposes Vi the

10fficiaI P1a'l was not rlH1esignated for other usesn!lalive to the base year of 2000,

2011 "0'

FIR2011: Brantford C Schedule 92Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESSMAH Code: 40101 for the year ended December 31,2011

8

Units

8165Number of hectares re-deslgnated during reporting year: Numberof hectares of land originally designated for agricultural purposeswhich was re-designated for other uses during the relX}fting year

8166Number of hectares rlHlesignated since January 1, 2000: Number01 hectares of land originally designated fa agricultural purposesv.tuch was re-designated lor other uses since Jalluary 1, 2000

I-I Effectiveness Measure

! 7r-----I NA I hectares wefe re-designated from agricultural purposesIi 110 other uses during the reporting year II .I: .h~'"'''' ~, "",,,,~nal"" 1m", ",,,,,",,, """"":1~ to olhef uses since Jariuary 1, 2000

8167 Size of Settlement Area: Hectares of Iaod in !he settlement iK"ea as

o/~3Io/""'_,....

_os7

~---'-

7,311

-',------ -,8

hectares oIlaod in the settlement area as 01 Decembef ;31s1 01 reporting year1. _

8

Units

8168 Change in Size of Settlement Area: Perceotage change In the sizeof the setuement area relative to the base year of 2004

~--__ ~"=::-"-mn-_-4_-~~~~~~~_-_-~~--~mn ~~"""'6~~~:7~as"" II· . Iiflcreasel(decrease) iflthe size of the settlement area

I Hectares of land in the settlemenl area as of Dec. 31, 2011 less the number of I 0h,<I,,,, ol'aod" ~, .._", "" as of Jao. I. 2004 i 0.0% I""'" 10 Jao",~ I. 2004

-------------------! ,..------.i IHectares of land in the seltlement area as of January 1, 2004 i :_ 7,311

lJ

-

2011 VOl

FIR2011: Brantford C Schedule 94AsmtCode: 2906 PERFORMANCE MEASUREMENT: QUESTIONSMAH Code: 40101 for the year ended December 31, 2011

General Government

0201 Method used !o allocate program Support to other functions in.Schedule 40 .0202 If "other Method" is selected in line 0201, please describe method of allocating Program Support .

Fire

1100 Type of Fire Fighting Force that exists in the Municipality? .

1104 Does Municipality have property with significant assessed value that has its own Fire Fighting Force? .

1105 If "Y" is selected in line 1104, please briefly describe the property. . .

1:--------- -------T--- ----- ---

Response i Lane kilometres 'I Description1 I 2 3

Y,NOfNA I km i_.__ __ _. __~:Percentage of Total Expenditures

Police

1201 Are police services provided by your own police department? .

1202 Are police services provided by another municipality? .

1203 Are police services provided by the Ontario Provincial Police (OPP)? .

I:;"'}f' - :, ::"' - .'

. .~ ~

:~Lc~{t::';.:'>:)";~"''''' ~ . ". ~' ~A ~ . . ~ ' ....

2201

2202

2203

2204

2205

2206

2207

2208

2209

Roadways

Is the no. of lane km maintained in winter in own mun. the same as the no. of lane km in the mun. road system? .

Number of lane kilometres in the municipal road system .

Number of lane kilometres maintained in winter in own municipality .

Number of lane kilometres maintained during the rest of the year in own municipality (exclude private roads) .

Number of lane kilometres maintained in winter in own municipality and any other municipalities served .

Does your municipality clear sidewalks and parking lots in winter? .

If "Y" is selected in line 2206, please describe briefly.

Are any stonn water costs included on the lines for paved roads or unpaved roads in Schedule 40? .

If "Y" is selected in line 2208, please describe briefly.

3101

3102

3103

3104

3105

3106

Wastewater and Storm Water Systems

Does your municipality provide wastewater collection? .

Does your municipality provide stann water collection? .

Does your municipality provide wastewater treatment and disposal? .

Does your municipality provide stonn water treatment and disposal? .

Are wastewater and storm water systems integrated in all parts of the municipality? .

Are wastewater and stonn water systems integrated in some parts of the municipality? .

I y[-,,---y

N

N

N

20" VQI

FIR2011: Brantford C Schedule 94Asm! Code: 2906 PERFORMANCE MEASUREMENT: QUESTIONSMAH Code: 40101 for the year ended December 31,2011

3300

3301

3302

Water

Type of water billing system that exists in the Municipality? . . . . . . ...

Is any water treated to standards which are lower than drinking water standards, such as the provision of rawwater to industry? . . .

If 'Y" is selected in line 3301, please describe briefly.

Complete this section only if your municipality reports library measures. (A lower-tier served by the upper-tier library does not report)

Libraries

7400 Type of library service arrangements ..

7401 If "Other" is selected in line 7400, please describe .

Library Uses

2

#

Desai"""3

LIST

74112

7403

7404

If the answer to line 7400 was "No library board. Purchases service." do not complete lines 7402 to 7404.

Does your library board or union public library provide service on a contract basis to other municipalitieswithout a board? . . . . . . . .

Total library uses for the library board .

Total library uses for your municipality only.. . ........•....•...•.....•....

- -

<01' ,I,

FIR2011: Brantford C Schedule 95Asml Code: 2906 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERYMAH Code: 40101 for the year ended December 31.2011

PLEASE REPORT: Municipal servi::e responsibiities. contractual service agreements with other municipalities, and services provKied by the Ontario Promcial Police (OPP).

SERVICE AREA r loo_~,..."""';"~~-...-:--I r- - -.---..-. ;:,I U~T _ J Li --'U"'~"_T

~~-:-::]i -5 1 6 i

_---1- LI _

3105 Wastewater ColiectionJConveyallCe, Treatment andDis~1 (Integrated System)

StDtmWater

3203 Urban 5tDrm Willer Management ......................•••

~---_.-- _.--I~- .

I -,1-·I,---

-- ,,-------_.I _. __

~--=------~-c _

-f~--iF -__ h __

-1- j ~-----_ __ l _

_____u __

,,.._-

3204 RlIf3I SlOm1 Water Manal}ement .~-----_.. -- - ----

~r--'---'-~-.,--

.n - - ---1 (. -_. ~+-

.---->--1; -+ - -

-- !---j :L'-_-_-_-_-_---_.._-------'--._.

W~er

3303 Treatmentof Drinking Water . [provides 5efvice TO ~~d~ity AND~ ~ ~Brant Coonty, _

b=-,- .., ,-' ----

40102: 29~ l.-_.- I' '--+- ---d -

....,....,-:-:------- --- - .

'Proomes Service TO Own~AND:- ---- ----- ---

40102 _ 2920--J

---~~f--

. ---1---'-

:C01T VIlI

FIR2011: Brantford C Schedule 95Asmt Code: 2906 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERYMAH Code: 40101 for the year ended December 31, 2011

SERVICE AREA

PLEASE REPORT: f.tJnicipai service responsibilities. contractual service agreements with other municipalities. and services provided by the Ontario ProWlciaI Police (OPP).-~~;:~:~~R~SeVu II---~~ _3305 Treatment arld DistribotionITransmissi:ln 01 Drinkilg

Water(lnlegl3ted System)

!Provides Service TO Own Munlcipality AN-D:L .__

~401~~ ~1: =---_-_...L..__~ _

---1·1II±-I- 'F---

~ . r--~'-----_.

Solid Wasle Management

3402 Garbage CoIection . . . , • . , . . • • • . • • • • , .

3502 __ . _11 _-----'f-

r---,-, ~

-

--~- --- -

. ------

..-1__- r---'-~- _.__~ I L-__._. I

~

3602 Wasle Diversion. . . . . • • • • • • • • • • . • • • • • . • . . . . • • • • • • • ~-i=~---

____J

----1.__1 _ ---

3603 Solid Waste Manqment. Collection, Disposal, Diversion(Integrated System)

----i r'---, ,,_. -~_=E~-

--1 r -_.

- ---

- -

./;0" IG'

FIR2011: Brantford C Schedule 95Asmt Code: 2906 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERYMAH Code: 40101 for the year ended December 31, 2011

PLEASE REPORT: Municipal service respoosibilities. cootractual service agreements with oU'ler municipalities, and services provided by the Ontario Provincial Police (OPP).

SERVlCE AREA

Pal1ls and Recreation

7101 Parks

7201 Recreation programs.

Indicate wtleIher your roonicipaity ProWles or Receives SeMal

2

, -..:cUS"T__ ------

i; !I

~ ,'-- ---'U"ST"- _

l

-[--~

I:":~-=--:-:::=-~ -

----" c-,---

~- --k-, ,-L---j '-",_._--- -

__ L _

~----, r----- "-

Iii--- .i-.-=l [-~

----',~--

7301 Recre<D:ln Iaciities.

7401 li::Jraries.

__ oJ f _

IIr-

-~I~

~--l__

--; r---_0. __-I ~ _

- - -i I --____ ---1..__, " _

··-~I-___ ~__ J

~ -,

Land Use Planning

8101 Planning services .......•...............••••••..-~ ,--------- - ---- - ---------, -.-- -

" 'f-- I ---i 1-1---- j I

L-_-_-_-_-_-- - ---t

Brantford 2011 Financial Reports

Documents