Regular Council Meeting

Town of Gore Bay Agenda Regular Council Meeting

Tuesday, October 13, 2020 @ 7:30 PM Council Chambers

Page

1. CHANGES TO THE AGENDA

2. DECLARATION OF OFFICE - JACK CLARK

3. DISCLOSURE OF PECUNIARY INTEREST

4. ADOPTION OF THE MINUTES

4.1. Regular Council - 15 Sep 2020 - Minutes - Pdf 4 - 12

5. BUSINESS ARISING OUT OF THE MINUTES

5.1. Arena 13 - 15 Gore Bay Arena - Draft 2020-21 Ice Schedule Gore Bay Arena - Covid 19 Operating Procedures - SDHU

6. CORRESPONDENCE

6.1. Township of Asphodel-Norwood re: Cannabis Enforcement 16 - 17 09 - 22 CannabisEnforcement

6.2. County of Wellington re:MPAC Assessment Methodologies for Aggregate 18 - 24 Resource Properties Correspondence Oct 2020 Aggregate Resource Property Valuation Advocacy Report MUNICIPAL RESOLUTION

7. BOARDS AND COMMITTEES

7.1. General Government Committee

7.1.1. General Government - 23 Sep 2020 - Minutes - Pdf 25 - 29

7.2. Public Works & Properties Committee

7.2.1. Public Works and Properties - 28 Sep 2020 - Minutes - Pdf 30 - 34

7.3. Manitoulin Island Clinician Recruitment & Retention Committee (MICRRC)

7.3.1. MICRRC Meeting Minutes September 23, 2020 35 - 37

7.4. Gore Bay Union Public Library

7.4.1. September Minutes 2020 38 - 39

7.5. Gore Bay and Gordon/Barrie Island Joint Fire Board

7.5.1. Fire Board Meeting Minutes October 8 2020 40 - 41

7.6. Community Policing Advisory Committee

7.6.1. 2021 Annual Billing Letter for Municipalities Eng 42 - 54

Page 1 of 204

GoreBay

7.7. Manitoulin – Sudbury District Services Board

7.7.1. 2nd_Quarter_Financial_Report_Unaudited_2020 55 - 64 CAO_Second_Quarter_2020_Activity_Report

7.8. Manitoulin Centennial Manor Board

7.8.1. 4 - CENTENNIAL Financial statement (MANAGEMENT) - August 2020 65 - 88 MCM Monthly Report September

7.9. Sudbury & District Health Unit

7.9.1. M_BOH_Unapproved_2020-09-17 89 - 100

7.10. Manitoulin Planning Board

7.10.1. BoardMinutes-Sept29-2020-1 101 - 110

7.11. Museum Board

7.11.1. Minutes of the Gore Bay Museum Board Meeting September 29, 2020 111 - 113

8. BY-LAWS

8.1. Confirmatory By-law 114 Confirmatory By-law 2020-29

8.2. By-law No. 2020-30 Amendment to By-law No. 2020-10 Boards and 115 Committees By-law By-law 2020-30 Amend Boards and Committees By-law 2020-10

8.3. 2020-31 Amendment to By-law 2019-13 Appoint Bank Signing Authority 116 - 118 By-law 2020-31 Amendment to Banking Signing Authority 2019-13 By-law to Authorize Signing Authority

8.4. 2020-32 Appointment of Treasurer 119 - 120 By-law 2020-32 Appointment of Treasurer

8.5. 2020-33 Appointment of Deputy Clerk 121 by-law 2020-33 Appointment of Deputy Clerk

8.6. 2020-34 Appointment of a Chief Administrative Officer 122 By-law 2020-34 Appointment of Stasia Carr as CAO

8.7. By-law 2020-35 To Allow Fire Board to Bill Insurance Companies 123 2020-35 BEING A BYLAW TO IMPOSE FEES FOR STRUCTURE OR HWY FIRES

9. NEW BUSINESS

9.1. Waterworks and Sewerworks Financial Statement 124 - 139 Gore Bay Waterworks 2019 Draft

9.2. Consolidated Financial Statement 140 - 167 Town of Gore Bay DRAFT 2019 Consolidated FS

9.3. Water Street Paving re: Request to Straighten

9.4. Electric Vehicle Charging Stations 168 - 182 Agenda Item Report - AIR-20-019 - Pdf Page 2 of 204

Municipal Leaders EV Charging

9.5. Huron North Shore and Manitoulin Island Rural Broadband Network 183 - 189 2020-10-02 Broadband Update #3 to Chiefs and Mayors ROCK Networks Research-1 (1) (previously circulated)

9.6. 2020 Court Security and Prisoner Transportation Grant 190 - 191 DOC

9.7. Manitoulin Health Centre re: Ventilator Campaign Funding 192 DOC

9.8. Celebrate Canada Program 193 - 194 DOC

9.9. Gore Bay Fitness Centre

9.10. Christmas Hours

10. INFORMATION

10.1. Municipal Operating Funding Stream - Phase 2 195 - 197 SRA Phase 2 Hon Steve Clark October 1 2020

10.2. Letter from Sylvia Jones re: Anti-Racism Initiatives 198 - 204 132-2020-3484_SG Outgoing (EN)

11. CLOSED SESSION

11.1. Matter Regarding an Identifiable Individual

11.2. Staff

12. ADJOURNMENT

Page 3 of 204

MINUTES Regular Council Meeting Tuesday, September 15, 2020 Community Hall (Upstairs) 7:30 PM

COUNCIL PRESENT: Aaron Wright, Councillor Ken Blodgett, Councillor Leeanne Woestenenk, Councillor Dan Osborne, Mayor Kevin Woestenenk, Councillor Paulie Nodecker, Councillor

COUNCIL ABSENT:

STAFF PRESENT: Stasia Carr, Clerk, Michael Lalonde, Treasurer, Dave Hillyard, Arena Manager

MEDIA PRESENT: Tom Sasvari

PUBLIC PRESENT:

1. Changes to the Agenda a)

14900

Moved by Aaron Wright Seconded by Paulie Nodecker

THAT the following changes be made to the agenda:

Add Correspondence 4.i) The Corporation of the Loyalist Township re : Ferry Transportation FURTHER the following agenda item numbers are adjusted to reflect the addition to the agenda.

Carried

2. Disclosure of Pecuniary Interest a) none declared

3. Adoption of the Minutes a) Minutes of Regular Council Meeting on Monday, August 10, 2020, and Special Council on Wednesday, September 2, 2020

14901

Moved by Leeanne Woestenenk Seconded by Kevin Woestenenk

Page 4 of 204 THAT the minutes of the August 10, 2020, Regular Council Meeting and Wednesday, September 2, 2020, Special Council Meeting be adopted as presented. FURTHER are amended to include Dan Osborne's stated pecuniary interest.

Carried

4. Business Arising out of the Minutes a) Councillor Resignation/Vacancy

14902

Moved by Kevin Woestenenk Seconded by Ken Blodgett

THAT Jack Clark's application be accepted to fill the vacant Council seat.

Carried b) Arena

14903

Moved by Aaron Wright Seconded by Paulie Nodecker

WHEREAS due to the Covid-19 pandemic new operating procedures for the Gore Bay Memorial Arena are necessary;

AND WHEREAS the Gore Bay Arena Manager has proposed a plan for reopening the arena following the recommendations set out by the Sudbury District Health Unit (SDHU) Ontario Public Health, Hockey Canada, Ontario Recreation Facilities Association (ORFA);

AND WHEREAS the arena manager is requesting the approval from Council to re-open the Arena on October 1, 2020 to prepare for a 2020/2021 skating season, with a tentative plan to be open to the public Monday November 2, 2020;

AND WHEREAS an adjusted arena schedule and staffing is required to fulfill the safety protocol for the cleaning of the arena;

THEREFORE BE IT RESOLVED THAT Gore Bay Council set the opening of the arena for October 1, 2020with a tentative opening date to the public set for November 2, 2020;

FURTHER Gore Bay arena policies are drafted to include all the covid-19 protocol for the safe opening of the arena and to be presented to Council for approval as well as a draft schedule be presented with reduced days of availability to be included;

AND FURTHER the Canteen is to remain closed for the duration of the 2020/2021 arena season;

AND FURTHER staff are to advertise in the local paper, website and social media for a part time arena assistant and a part time student position.

Carried c) Commercial Rent / Tax Relief Due to Covid-19

14904

Page 5 of 204 Moved by Leeanne Woestenenk Seconded by Paulie Nodecker

WHEREAS Council directed staff to propose an evaluation system to determine potential rent reductions for commercial operations who are tenants of the Town of Gore Bay due to the mandatory closures during the Covid-19 pandemic;

AND WHEREAS a staff report was reviewed by Council proposing an evaluation criterion for 4 types of businesses in operation within Gore Bay;

THEREFORE BE IT RESOLVED THAT Gore Bay Council approve the proposed rent reduction criteria due to the Covid-19 closures as outlined in the Treasurer’s Staff Report and it be amended to reflect the quantitative year to be between June 2020 and September 2020;

FURTHER, each application is to be reviewed by the General Government Committee to make a recommendation to Council to approve.

Carried

5. Correspondence a) Loyalist Township re: Ferry Transportation

14905

Moved by Aaron Wright Seconded by Leeanne Woestenenk

WHEREAS The Corporation of the Loyalist Township has passed a resolution requesting the Ministry of Transportation support the Canadian Ferry Association’s request that ferries be considered part of the local transit system and that lost revenues due to the pandemic be eligible for reimbursement;

THEREFORE BE IT RESOLVED THAT Gore Bay Council supports The Corporation of the Loyalist Township in their resolution to request ferries be considered part of the local transit system and that lost revenues are eligible for reimbursement and they be so advised.

Carried

6. Boards and Committees

6.1. General Government Committee

6.1.1.

14906

Moved by Kevin Woestenenk Seconded by Ken Blodgett

THAT a hiring committee be created for the vacant Bottle Return Position consisting of Dan Osborne, Leeanne Woestenenk, Aaron Wright, and Stasia Carr

Carried

6.2. Public Works & Properties Committee no resolution

Page 6 of 204 6.3. Waste Management Committee no resolution

6.3.1.

6.4. Transfer Station Committee

6.4.1.

14907

Moved by Paulie Nodecker Seconded by Leeanne Woestenenk

WHEREAS the Transfer Station Committee made a resolution to extend the employment of the second attendant at the Transfer Station until December 1, 2020;

AND WHEREAS there is a vacancy for the second attendant at the site in which the committee approve advertising to fill;

THEREFORE BE IT RESOLVED THAT Gore Bay Council is in support of this motion and the Transfer Station Committee be so advised.

Carried

6.5. Community Policing Advisory Committee no resolution

6.5.1.

6.6. Gore Bay and Gordon/Barrie Island Joint Fire Board

6.6.1. Donation re: Jaws of Life

14908

Moved by Aaron Wright Seconded by Leeanne Woestenenk

WHEREAS the Gore Bay and Gordon/Barrie-Island Joint Fire Department have been offered a donation of a set of jaws;

AND WHEREAS auto extrication with heavy hydraulics is not part of the Fire Board’s core services offered;

AND WHEREAS training of staff and a change to the core services offered is required for the use of the jaws of life equipment;

THEREFORE BE IT RESOLVED THAT Gore Bay Council approve receiving the jaws of life donation and the equipment is not to be used until a core services evaluation is conducted and further full training has been received by Fire Department.

Carried

6.7. Manitoulin Planning Board

6.7.1.

Page 7 of 204 14909

Moved by Kevin Woestenenk Seconded by Aaron Wright

WHEREAS the Ministry of Municipal Affairs and Housing has granted local municipalities the authority to approve Official Plan Amendments;

AND WHEREAS the Manitoulin has drafted an Official Plan Amendment Application for Council consideration;

THEREFORE BE IT RESOLVED THAT Gore Bay Council approve the draft Official Plan Amendment Application as presented.

Carried

6.8. Museum Board no resolution

6.8.1.

7. By-Laws a) Confirmatory By-law No. 2020-26

14910

Moved by Aaron Wright Seconded by Paulie Nodecker

THAT By-law No. 2020-26 re: confirmatory by-law receive its first, second and third readings and finally passed this 15th day of September 2020.

Carried b) ATV By-law No. 2020-27

14911

Moved by Leeanne Woestenenk Seconded by Paulie Nodecker

THAT By-law No. 2020-27 re: ATV By-law receive its first, second and third readings and finally passed this 15th day of September 2020.

Carried c) Parking By-law No. 2020-28

14912

Moved by Aaron Wright Seconded by Kevin Woestenenk

THAT By-law No. 2020-28 re: Establish Parking Regulations within Gore Bay By-law receive its first, second and third readings and finally passed this 15th day of September 2020.

Carried

Page 8 of 204 8. New Business a) Property Tax By-law amendment

14913

Moved by Kevin Woestenenk Seconded by Leeanne Woestenenk

WHEREAS a minor adjustment is required to By-law No. 2020-13 and By-law No. 2019-14 Tax Rate By-law to reflect the correct rate to be used for calculating the Education Rate for Farmlands;

THEREFORE BE IT RESOLVED THAT the Town of Gore Bay Council approve amending By-Law No. 2020-13 to reflect the corrected Education Rate for Farmlands from .002450 to .0003825 and By-Law No. 2019-14 to reflect the corrected Education Rate for Farmlands from .002575 to .0004025.

Carried b) Gore Bay Water Treatment Plant Final Inspection Report

14914

Moved by Aaron Wright Seconded by Paulie Nodecker

THAT Gore Bay Council accept the Gore Bay Water Treatment Final Inspection Report as presented.

Carried c) Medical Centre Donation re: Washer and Dryer

14915

Moved by Kevin Woestenenk Seconded by Leeanne Woestenenk

WHEREAS the Gore Bay Rotary Club has made an offer to purchase a new washer and dryer for the doctors office at the Gore Bay Medical Clinic;

AND WHEREAS the doctors have expressed they are receptive to the donation;

THEREFORE BE IT RESOLVED THAT Gore Bay Council accept the donation of a washer and dryer form the Gore Bay Rotary Club and they be so advised.

Carried

9. Information a) Mike Mantha re: Manitoulin Island COVID-19 Preparedness-Financial Assistance and Insurer Exclusions August 18, 2020

no resolution b) Swing Bridge Study

Page 9 of 204 no resolution

10. Closed Session a) Enter Closed Session

14916

Moved by Leeanne Woestenenk Seconded by Aaron Wright

THAT Gore Bay Council enter a closed session at 9:45 p.m. to discuss the following:

1. Property 2. Staff

Carried b) Come Out of Closed Session

14917

Moved by Paulie Nodecker Seconded by Ken Blodgett

THAT Gore Bay Council come out of a closed session at 10:05 p.m.

Carried c) Property

14918

Moved by Ken Blodgett Seconded by Paulie Nodecker

WHEREAS after further consideration, Gore Bay wishes to rescind Resolution No. 14900 where Council accepted an offer to Purchase property on Lighthouse Road;

THEREFORE BE IT RESOLVED THAT Gore Bay Council rescind resolution No. 14900;

AND FURTHER Council authorizes presenting a counter offer as directed in closed session.

Carried d) Staff

14919

Moved by Aaron Wright Seconded by Kevin Woestenenk

WHEREAS Michael Lalonde has successfully completed his probationary period for the Treasurer position;

AND WHEREAS the General Government Committee made a recommendation to appoint Michael as Treasurer for the Town of Gore Bay;

THEREFORE BE IT RESOLVED THAT Gore Bay Council appoint Michael Lalonde as Treasurer

Page 10 of 204 for the Town of Gore Bay;

FURTHER a By-law be drafted and presented to Council at the next Council meeting.

Carried

14920

Moved by Kevin Woestenenk Seconded by Paulie Nodecker

WHEREAS Stasia Carr was appointed as Clerk for the Town of Gore Bay and has been in the position of Acting CAO/Clerk since February 1, 2020;

AND WHEREAS an official appointment is desired by Gore Bay Council for the position of CAO;

THERFORE BE IT RESOLVED THAT Gore Bay Council appoint Stasia Carr as CAO/Clerk for the Town of Gore Bay;

FURTHER a By-law be drafted and presented to Council at the next Council meeting.

Carried

14921

Moved by Aaron Wright Seconded by Paulie Nodecker

WHEREAS Claudia Paterson has submitted her resignation for her position as Administrative Assistant;

THEREFORE BE IT RESOLVED THAT Gore Bay Council accepts Claudia’s resignation;

AND FURTHER staff are directed to advertise to fill the Administrative Assistant position.

Carried

14922

Moved by Leeanne Woestenenk Seconded by Paulie Nodecker

WHEREAS Cole Dummond has submitted his resignation regarding his position with the Public Works Department;

THEREFORE BE IT RESOLVED THAT Gore Bay Council accepts Cole’s resignation

Carried

14923

Moved by Leeanne Woestenenk Seconded by Ken Blodgett

THAT Council direct staff to draft an amended procedure by-law to include electronic participation at both open and closed meetings and to count towards quorum; FURTHER, the drafted by-law be presented to the General Government Committee.

Carried

Page 11 of 204

11. Adjournment a) Adjourn

14924

Moved by Ken Blodgett

THAT Council adjourns at 10:13 p.m. to meet again on Tuesday, October 13th, 2020.

Carried

Clerk

Mayor

Page 12 of 204 GORE BAY MEMORIAL ARENA Draft 2020-2021 Ice Schedule

MONDAY ARENA CLOSED

4:30-5:20 Free Family Skate 6:00-6:50 Ice available for rental TUESDAY 7:30-8:20 Mixed Hockey 9:00-9:50 Sportsmen Hockey 5:30 - 6:20 MINOR HOCKEY PRACTICE –U7 (Initiation) 7:00 - 7:50 MINOR HOCKEY PRACTICE – U15 (Bantam) WEDNESDAY 8:30 - 9:20 MINOR HOCKEY PRACTICE – U18 (Midget) 10:00 - 10:50 Ice available for rental 5:30 - 6:20 MINOR HOCKEY PRACTICE – U9 (Novice) 7:00 - 7:50 GB BRUINS HOCKEY GAME – U15 (Bantam) THURSDAY 8:30 - 9:20 GB BRUINS HOCKEY GAME – U18 (Midget) 10:00 - 10:50 Ice available for rental

5:30 - 6:20 Kids Shinny Hockey – Helmet/Stick/Gloves FRIDAY 7:00 - 7:50 GB BRUINS HOCKEY GAME – U11 (Atom) 8:30 - 9:20 GB BRUINS HOCKEY GAME – U13 (Peewee) 10:00 - 10:50 Ice available for rental

9:00 - 9:50 GB BRUINS PRACTICE/GAME –U7 (Initiation) 10:30 - 11:20 GB BRUINS HOCKEY GAME – U9 (Novice) SATURDAY 12:00-12:50 MINOR HOCKEY PRACTICE – U11 (Atom) 1:30-2:20 MINOR HOCKEY PRACTICE – U13 (Peewee) 3:00-3:50 Free Family Skate

SUNDAY ARENA CLOSED

Page 13 of 204 The Gore Bay Arena

Memo

To: Adam Ranger – Sudbury District Health Unit

From: David Hillyard – Facilities Manager; Gore Bay Memorial Arena

Date: October 2, 2020

Re: Covid 19 – operating procedures

Following the recommendations set out by the Public Health Sudbury & District (PHSD) Ontario Public Health, Hockey Canada, Ontario Recreation Facilities Association (ORFA) the following updated operating procedures come into effect as of today October 2,2020.

The daily ice bookings will be adjusted to facilitate increased cleaning and sanitization, staffing levels and to minimize any overlap of user groups in the facility.

Participants entering the facility

Masks – Must be worn in the arena at all times as per Ontario Regulation 364/20 (https://www.ontario.ca/laws/regulation/200364). The only time a mask will not be required is when a participant is exempt or on the ice surface supervised by league or organization (does not include public skating).

- Social Distancing as much as possible inside the facility - Information and signage will be posted for public o Mask use o Screening questions telling people not to come in if they are sick o washing and sanitizing hands and how to reduce the spread of covid 19 o directional flow/physical distance - Hand sanitizer will be readily available at the front entrance to the facility - Contact tracing – will be required to sign into the facility o Information will be retained for a month and then discarded. - One way in and one way out to eliminate congestion and reduce contact from participants - 30 minute gaps between bookings to allow for increased cleaning and sanitization- focusing on high contact surfaces, handles and doors - Pre-registration for public skating (as mentioned on phone) - Maximum 50 people allowed inside the facility - Maximum 30 people allowed on the ice surface - Public bathrooms will be available for use and will be inspected every 30 minutes by arena staff. Bathrooms will be cleaned and sanitized as needed during operating hours

Changerooms

Page 14 of 204 - All change rooms will be open. - Change rooms will be cleaned and sanitized after each use and will be limited to 10 people to allow for proper social distancing. - Hockey equipment must be worn to and from the arena as much as possible - Assigned change rooms will only be available15 minutes before and 15 minutes after ice rental - Changerooms will only be available for applying skates and helmet (Goalies will be the exception) - Showers or drinking fountain will not be available for use

- I am not sure where the public leaves there coats and boots for public skating. If it is in the change room, may need a sign on door telling them how many people can be in change room.

- Not sure if it is mentioned anywhere else in the workplace, but sharing of work equipment, shovels, Zamboni, ice edger, helmets, disinfected between uses? Not sure if it is a thing.

- Screening for staff (mandatory now - http://www.health.gov.on.ca/en/pro/programs/publichealth/coronavirus/docs/workplace_screening _tool_guidance.pdf )

- Places for spectators to eat? Not sur if there ae tables, maybe the canteen can be responsible to cleaning.

2 Page 15 of 204 Office of the Mayor Rodger Bonneau

October 7, 2020

Sent via E-mail

Re: Cannabis Production

Dear Ministers, Members of Parliament, and Members of Provincial Parliament,

Please be advised that the Council for the Corporation of the Township of Asphodel- Norwood passed the following resolution at its regular meeting of September 22, 2020:

Motion No. 239/20 | Moved by: Councillor Walsh | Seconded by: Deputy Mayor Burtt

WHEREAS the Ontario Federation of Agriculture has adopted the position that licenced cannabis production for medical and/or recreational-use purposes should be considered a farming activity;

AND WHEREAS the Government of Canada introduced Bill C-45 (the Cannabis Act) to create the foundation for a comprehensive national framework to provide restricted access to regulated cannabis, and to control its production, distribution, sale, importation, exportation, and possession;

AND WHEREAS Section 7 of the Cannabis Act requires that any person who intends to submit an application for a licence for cultivation, a licence for processing, or a licence for sale that authorizes the possession of cannabis must provide written notice to: a) The local government, b) The local fire authority, and c) The local police force or the Royal Canadian Mounted Police detachment responsible for providing policing services to the area in which the site is referred to in the application;

AND WHEREAS Section 35(1) of the Act requires a holder of a licence for cultivation, a licence for processing, or a licence for sale that authorizes the possession of cannabis to provide a written notice to the local authorities within 30 days of issuance, amendment, suspension, reinstatement or revocation of a licence and provide a copy of said notice to the Minister; and

Page 16 of 204 FURTHER BE IT RESOLVED THAT the Township of Asphodel-Norwood requests a governing body in cannabis production that:

1. Takes a unified approach to land use planning restrictions;

2. Enforces the regulations under the Cannabis Act on behalf of the licencing agency and ensures local authorities are in fact provided with notification of any licence issuance, amendment, suspension, reinstatement, or revocation within their region;

3. Communicates more readily with local governments; and

4. Provides local governments with more support.

AND FURTHER BE IT RESOLVED THAT the Township of Asphodel-Norwood will forward this motion to the following partners: All municipalities in Ontario, the MP and MPP of Northumberland-Peterborough South, the MP and MPP of Peterborough- Kawartha, the Minister of Agriculture, Food and Rural Affairs, and the Minister of Agriculture and Agri-Food with the request that they enact legislation to support local governments with land use management and enforcement issues.

Thank you for your time and consideration.

Sincerely,

Rodger Bonneau, Mayor Township of Asphodel-Norwood

c. E. Hardeman, Minister of Agriculture, Food and Rural Affairs M. Bibeau, Minister of Agriculture and Agri-Food D. Piccini, MPP Northumberland-Petrborough South P. Lawrence, MP Northumberland-Petrborough South D. Smith, MPP Peterborough –Kawartha M. Monsef, MP Peterborough-Kawartha All municipalities in Ontario

Page 17 of 204 COUNTY OF WELLINGTON

KIM COURTS 74 WOOLWICH STREET

DEPUTY CLERK GUELPH, ONTARIO T 519.837.2600 x 2930 N1H 3T9 F 519.837.1909 E [email protected]

October 2, 2020 Sent via email to all Ontario Municipal Clerks

Dear Municipal Clerks,

At its meeting held September 24, 2020, Wellington County Council approved the following recommendation from the Administration, Finance and Human Resources Committee:

WHEREAS previous assessment methodologies for aggregate resource properties valued areas that were used for aggregate resources or gravel pits at industrial land rates on a per acre basis of the total site and such properties were formally classified and taxed as industrial lands; and

WHEREAS Wellington County Council supports a fair and equitable assessment system for all aggregate resource properties; and

WHEREAS the Municipal Property Assessment Corporation determined, with the participation only of the Ontario Stone, Sand and Gravel Association, revised criteria for assessing aggregate resource properties; and

WHEREAS Wellington County Council has concerns that the revised criteria does not fairly assess the current value of the aggregate resource properties.

NOW THEREFORE BE IT RESOLVED:

(a) That Wellington County Council does not consider the revised criteria for assessment of aggregate resource properties as a fair method of valuation for these properties; and

(b) That Wellington County Council believes there is a need to review the current assessment scheme for aggregate resource properties to address the inequity of property values; and

(c) That Wellington County Council hereby calls upon the Province to work with the Municipal Property Assessment Corporation to address the assessment issue so that aggregate resource properties are assessed for their industrial value; and

Page 18 of 204 (d) That Wellington County Council direct the Clerk to provide a copy of this motion to the Ministers of Finance; Municipal Affairs and Housing; and Natural Resources and Forestry; and to AMO, ROMA, and all Ontario municipalities and local MPP(s).

Please find the Aggregate Resource Property Valuation and Advocacy report and Municipal Resolution enclosed.

Wellington County Council is requesting that all Ontario municipalities adopt the Municipal Resolution and forward to Donna Bryce, Wellington County Clerk at [email protected] upon passing.

Should you have any questions please contact Ken DeHart, County Treasurer, at [email protected] or call 519.837.2600 ext 2920.

Sincerely,

Kim Courts Deputy Clerk

Page 19 of 204

COMMITTEE REPORT

To: Chair and Members of the Administration, Finance and Human Resources Committee From: Ken DeHart, County Treasurer Date: Tuesday, September 15, 2020 Subject: Aggregate Resource Property Valuation and Advocacy Report

Background: Through the County’s Assessment Base Management Policy and Programme approved in 2016; Wellington County has made significant efforts to maintain, protect and enhance the quality of the assessment roll. This includes reviewing the accuracy of individual assessments and ensuring the equitable distribution of the tax burden. The County remains a strong advocate for the accurate and equitable valuation and property tax treatment of all properties, including gravel pit and aggregate resource properties in the County and throughout Ontario.

The County has been actively pursuing fair and accurate assessment valuations for gravel pits through two streams: 1. Assessment appeals heard by the Assessment Review Board 2. Advocacy through the province on a permanent policy solution

Assessment Appeals The County has filed assessment appeals on all aggregate producing properties in its three southern- most municipalities, being Puslinch, Erin and Guelph/Eramosa for the 2017 to 2020 taxation years. The purpose of these appeals is to ensure that the current value assessment of these properties is captured through the existing legislation, and to deal with how those properties are classified for taxation purposes.

The effect of the current property tax valuation structure by the Municipal Property Assessment Corporation (“MPAC”) unfairly sees active gravel pits incurring less property tax than many single- family homes and small businesses as a result of unduly low and inaccurate current value assessments. It also leads to properties that are located in the same areas and are similar to gravel pits receiving vastly different property valuations, which contradicts the principle of fairness and transparency underpinning our taxation system that similar properties should be treated and taxed equally. Arbitrarily classifying gravel pits as among the lowest form of farmland (Class 5) sets an artificial cap on these producers’ property assessments and keeps their property taxes well below what they should be paying. In turn, residents and businesses are subsidizing the break that gravel producers are receiving.

In terms of next steps for these appeals, a settlement conference is scheduled to take place on September 16 and hearings are scheduled for the weeks of November 16 and 23.

Page 20 of 204 Advocacy for a Permanent Policy Solution The County has been working with its colleagues through the Top Aggregate Producing Municipalities of Ontario (TAPMO) to raise awareness of the assessments and the inequitable treatment of these properties and ask the government to review how these properties are assessed and treated from a property tax policy perspective through the MPAC review that is currently taking place.

Through this work, TAPMO endorsed the attached municipal resolution to be shared with TAPMO municipalities for consideration at local Councils. The resolution formally asks the province to review how these properties are assessed in light of the inequitable treatment in comparison to other residential and business properties in the municipality. Several municipalities across the province have approved and forwarded this resolution to the province and local MPPs.

To be clear, the County believes MPAC’s property valuation is incorrect even within the current legislation, however, the County is looking for further direction and possible legislative or regulatory changes that will eliminate future disputes. This kind of permanent policy change is in everyone’s best interest to resolve this issue once and for all.

Staff recommend that the Administration, Finance and Human Resources Committee support the resolution and pass it along to County Council for approval. This is also an opportunity for the County to remind its member municipalities to review and give consideration to this resolution as well.

AMO Delegation Meeting On August 18, 2020, in collaboration with the Top Aggregate Producing Municipalities of Ontario (TAPMO), County representatives met with Stan Cho, Parliamentary Assistant to the Minister of Finance, to discuss the need to improve how aggregate properties are assessed across Ontario under an equitable valuation system. The meeting was held during the Association of Municipalities of Ontario (AMO) conference. This is where municipal and provincial policymakers come together to discuss pressing issues facing both levels of government.

Wellington County and other TAPMO members presented several policy-driven solutions to Mr. Cho that would make MPAC’s property tax valuations accurate and equitable. There are many possible legislative, regulatory or policy changes that can achieve a permanent solution. These include: • Creating a separate class for aggregate producing properties (as was done for landfills in 2015); • Directive (or regulation) from the Minister to MPAC regarding how to assess these types of properties to reflect their true market or industrial value; • Remove the aggregate exemption from the Assessment Act (as was the situation prior to 2008).

This would enable municipalities to maintain stability in local taxation levels and meet the needs of their communities. Directing MPAC on how to assess these properties based on their true market value makes common sense and will result in stability and accuracy in the assessment process. The solution to remove the exemption of aggregate in the Assessment Act would allow MPAC to assess the full value of the property.

Page 21 of 204 Summary Aggregate sites are important job creators and an increasingly critical element of public works that help to fuel steady economic growth across Ontario, especially as part of municipalities’ post-pandemic recovery. Yet, under the current MPAC valuation formula, their current value assessment is inaccurate such that these sites generate significantly less revenue for municipalities and the Province than other possible uses for the same land. This costs Ontario municipalities millions of dollars in lost tax revenue every year and negatively impacts their abilities to deliver more fulsome services and programmes to residents. The current system also generates less Education property taxes which shifts even more tax burden onto homeowners and small businesses. Municipalities are therefore eager to find a solution that is fair for all involved: the municipality, taxpayers, and aggregate producers.

COVID-19 has highlighted the urgency for a policy-driven, equitable approach. Municipalities across Ontario are fighting to continue providing a high standard of services to our families and businesses who need them now more than ever. The lost tax revenue undermines our ability to enhance those services and make key infrastructure investments at a time when our residents are suffering. The County wants to be fair to aggregate producers while recognizing that they should be part of the solution in terms of helping families and businesses get back on their feet – the very people who are carrying the burden of the current MPAC system.

Recommendation: That the Aggregate Resource Property Valuation and Advocacy Update Report be received for information; and

That the attached resolution be supported by County Council and sent to the Ministry of Finance.

Respectfully submitted,

Ken DeHart, CPA, CGA County Treasurer

Page 22 of 204 SCHEDULE A – MUNICIPAL RESOLUTION

WHEREAS Wellington County Council supports a fair and equitable assessment system for all aggregate resource properties; and

WHEREAS Wellington County Council has concerns that the revised criteria does not fairly assess the current value of the aggregate resource properties;

NOW THEREFORE BE IT RESOLVED:

(a) That Wellington County Council does not consider the revised criteria for assessment of aggregate resource properties as a fair method of valuation for these properties; and

(b) That Wellington County Council believes there is a need to review the current assessment scheme for aggregate resource properties to address the inequity of property values; and

(d) That Wellington County Council direct the Clerk to provide a copy of this motion to the Ministers of Finance; Municipal Affairs and Housing; and Natural Resources and Forestry; and to AMO, ROMA, and all Ontario municipalities and local MPP(s).

Page 23 of 204 MUNICIPAL RESOLUTION

WHEREAS (Name of Municipality) Council supports a fair and equitable assessment system for all aggregate resource properties; and

WHEREAS (Name of Municipality) Council has concerns that the revised criteria does not fairly assess the current value of the aggregate resource properties.

NOW THEREFORE BE IT RESOLVED:

(a) That (Name of Municipality) Council does not consider the revised criteria for assessment of aggregate resource properties as a fair method of valuation for these properties; and

(b) That (Name of Municipality) Council believes there is a need to review the current assessment scheme for aggregate resource properties to address the inequity of property values; and

(c) That (Name of Municipality) Council hereby calls upon the Province to work with the Municipal Property Assessment Corporation to address the assessment issue so that aggregate resource properties are assessed for their industrial value; and

(d) That (Name of Municipality) Council direct the Clerk to provide a copy of this motion to the Ministers of Finance; Municipal Affairs and Housing; and Natural Resources and Forestry; and to AMO, ROMA, and all Ontario municipalities and local MPP(s).

Page 24 of 204 Minutes of the General Government Committee

Held on Wednesday, September 23, 2020 at 7:00 PM

Present: Kevin Woestenenk, Councillor Leeanne Woestenenk, Councillor Dan Osborne, Mayor Paulie Nodecker, Councillor Jack Clark, Citizen Representative - General Government

Absent:

Other: Stasia Carr Michael Lalonde

1. Changes to the Agenda i)

Moved by Dan Osborne Seconded by Paulie Nodecker

THAT the following changes are made to the agenda: Under 4. Business Arising add iv) Bottle Return Under 5. New Business add vi) Western Manitoulin Project, vii) Arena Opening and viii) Request from Gore Bay Girl Guide Unit ix) Administrative Assistant Position Remove 6. Closed Session i) Staff Adjust Agenda 7. Other to 6. Other and 8 Adjournment to 7. Adjournment

Carried

2. Disclosure of Pecuniary Interest Dan Osborne declared an indirect pecuniary interest with item 5. i) We System FDS Tech - Gagnon Renewable Resources.

3. Adoption of the Minutes i) Minutes of August 26, 2020, General Government Committee

Page 25 of 204

Moved by Leeanne Woestenenk Seconded by Paulie Nodecker

THAT the Minutes of Wednesday August 26, 2020 be adopted as presented.

Carried

4. Business Arising out of the Minutes i) Fitness Centre

Staff reported that the Covid-19 protocol procedures will need amending as of the new announcements made September 19, 2020 and new guidance received from our insurance company and Public Health. Stasia reported the centre can still open and showers may be available as long as we can meet the minimum cleaning standards. We must follow the precautionary principle by taking a proactive approach to ensuring we are taking precautions against the unknown. She asked the committee if they want to set October 1st as the opening date and if they now want to make showers available. Discussion ensued. The committee advise to set October 1st for the opening date and to allow showers if staff are able to meet the minimum cleaning guidance from public health. ii) Fire Arms and Bows By-law re: Gord Flannigan Request

A response was reviewed from MNR regarding the authorization process for hunters to harvest deer. A map outlining the locations Gord Flannigan proposes to allow for bow hunting on his property Discussion ensued. Committee agree they would like to see a reduction in deer, but am not prepared to make an amendment to the Fire Arm By-law presently. iii) Covid-19 Technology Adoption Fund

Staff reported they inquired as to what is eligible under the Covid-19 Technology program. Technology costs that are directly related to improving broad band or helping connectivity are both covered under the program. Committee was asked if they were interested in applying for technology through this program. Discussion ensued. Committee decline putting in an application. iv) Bottle Return

Two applicants were received. One declined an interview and the other did not show up for their interview. The committee was asked how they would like to proceed to fill the vacant position after September 30, 2020. Discussion ensued. Wait to see what applications are received for the transfer station position and consider combining the two

Page 26 of 204 positions. The bottle return will have to close until staff are hired for the position. In the meantime there is still a drop off location available in Town through Minor Hockey. Staff are to advise the public of the temporary closure and continue to advertise.

5. New Business i) We System FDS Technology from Gagnon Renewable Resources re: Feasibility Study

A proposal from Gagnon Renewable Resources was circulated and reviewed by the Committee. The project is to conduct a feasibility study to determine if a FDS technology would be viable on Manitoulin Island. FDS is an oxygen deprived chamber used to generate electricity from generating a synthetic gas. The proposal is for an joint partnership with other municipalities on the island. Discussion ensued. The Committtee would like Gagnon to approach MMA to provide a presentation of their porposal. Committee question the cost for the feasibility study.

Moved by Jack Clark Seconded by Paulie Nodecker

That we recommend to Council to support in principle the WE System as presented by Gagnon Renewables and that the Municipality enter into discussions with Gagnon Renewables regarding the feasibility and viability of this system for Gore Bay. FURTHER Gagnon Renewables be invited to present their program to Council and to answer questions from Council.

Carried ii) Strategic Plan

Staff informed the committee that the Strategic Plan was for 2016 to 2020. A new plan will need to be created. The committee was asked to form a committee to perform the review and creation of the new plan. Discussion ensued. The committee will consist of Leeanne, Jack, Dan and Stasia. The first meeting will be set for late October. iii) Noise By-law

Table. Arthur was not present to address. Committee advise they want to see changes highlighted in drafts in order to review. iv) Budget Discussion

The Treasurer provided information on how he proposes moving forward with the budget

Page 27 of 204 for 2021. The committee reviewed the draft framework and schedule as presented. Committee approves the proposal but advised the framework is a goal to achieve but is flexible.

Moved by Dan Osborne Seconded by Jack Clark

THAT the Budget framework as provided by the Treasurer be adopted as presented for all staff to follow.

Carried v) Amendment to Procedure By-law

A staff report was circulated to the committee for review. Staff recommended amending the present procedure by-law to allow for electronic attendance at committee and Council meetings. The recommendation is made in response to the pandemic. Bill 197 amends several provisions within the Municipal Act to allow for electronic participation in meetings. A sample draft by-law was circulated but Stasia advised that MMAH is holding a webinar October 1st to discuss as the information is new for all municipalities. Discussion ensued. Staff are to report back after more information is received. vi) Western Manitoulin Project

A questionnaire was circulated to all partnering communities to gather information as there are many changes since the pandemic. Information will be used to decide on the next steps with the project. Discussion ensued. Each Council member is to complete the questionnaire and provide their completed copy to the Clerk to report. vii) Arena Opening

Dan reported that it may be early to decide to open and put in our ice as it is still unclear as to if all the other communities will be opening. Mchigeeng stated they were having difficulty with enrollment in Minor Hockey. Discussion ensued. Committee agree to leave the schedule as approved by Council. viii) Request from Gore Bay Girl Guide Unit

A request was presented by the Gore Bay Girl Guide Unit to write and draw inspirational quotes on the sidewalks along Meredith Street. Committee approve their request and stated that this was a positive and welcome activity for the community. ix) Administrative Assistant

Page 28 of 204

The position has been advertised and closes on October 7 2020. A hiring committee (as policy dictates) will need to be formed to evaluate and fill vacant positions. Discussion ensued. Dan, Jack, Leeanne and Stasia will comprise of the hiring committee

Moved by Dan Osborne Seconded by Leeanne Woestenenk

THAT Leeanne Woestenenk, Jack Clark, Dan Osborne and Stasia Carr form the hiring Committee to evaluate the Administrative Assistant position.

Carried

6. Other Kevin stated that he would like Gore Bay to evaluate other possibilities to dispose of our garbage and recycling other than a shared transfer station. He proposes investigating collecting our own waste and transferring. Discussion ensued. Committee task staff to do a cost analysis comparing our present cost to a in house collection and transfer scenario.

7. Adjournment i)

Moved by Paulie Nodecker

THAT we adjourn at

Carried

Respectfully Submitted by:

Stasia Carr, Clerk

Page 29 of 204 Minutes of the Public Works & Properties Committee

Held on Monday, September 28, 2020 at 7:00 PM

Present: Kevin Woestenenk, Councillor Ken Blodgett, Councillor Dan Osborne, Mayor Brian Dittmar, Citizen Representative Leeanne Woestenenk, Councillor

Absent:

Other: Stasia Carr Roger Chenard

1. Changes to the Agenda i)

Moved by Brian Dittmar Seconded by Dan Osborne

THAT the Harbour Master Report be added under New Business viii)

Carried

2. Disclosure of Pecuniary Interest Dan declared a conflict with agenda item 4. iv) Water and Eleanor Street Paving.

3. Adoption of the Minutes i)

Moved by Leeanne Woestenenk Seconded by Ken Blodgett

THAT the minutes of Monday, August 23, 2020, Public Works meeting be adopted as presented.

Carried

Page 30 of 204

4. Business Arising out of the Minutes i) Fitness Centre

Staff reported that we anticipate opening for the first week of October as long as the card system operates. There is a technical glitch that needs to be resolved before we can issue any key fobs. Staff also reported amendments to the Covid-19 policy is complete and supplies are expected this week. ii) Marina Expansion - Phase 1

The layout for the parking at the Harbour Centre was reviewed. Clarification was requested on the layout of the parking curbs. Placement of some of the rows of curbs will be an issue for winter maintenance. Discussion ensued. Committee approves placing the curbs in storage and to place only the curbs closest to the building for Phase 1 of the project. Extra sheet piling was also discussed. It may be possible to sell the unused piling to Billings. Report at the next meeting if this is approved. CYC boat storage was also discussed. Staff provided options and requested committee advise where to store the boats for this winter. Committee advise waiting to see what is required and if need be store the boats where the Harbour days tent is normally located. iii) Roads Needs Study

Stasia reported that Michael will be entering the information into the DOT program once Roger supplies him all the roads upgrades that have occurred. Michael will have different scenarios to review for roads improvement by the next Public Works meeting based on budgeting from the funds available from the gas tax fund. iv) Water and Eleanor Street Paving

Staff reported that the tendered project was only from Eleanor Street to Main Street. Beamish has confirmed the same pricing for the remaining portion of Water Street to just south of Dawson street. The committee was asked to approve adding the remaining portion of Water Street as originally approved by Council. Discussion ensued.

Moved by Brian Dittmar Seconded by Leeanne Woestenenk

THAT the Public Works & Properties Committee approve extending the contract with Beamish paving of Water Street to just south of Dawson Street based on the pricing of 238 metric tonnes + $7.50 per square metre for grinding and pulverizing provided by Beamish.

Page 31 of 204

Carried v) Shoreline Erosion

Tabled. vi) East Street

Committee discussed options for addressing the issues with runoff at East Street. Ditching was considered to divert the water away. Committee would like quotes for chip and tar treatment for budget discussions.

5. New Business i) Crossing Guard Request

An email was received from a concerned parent regarding the crossing of school children at two busy crossways. The locations requested to have crossing guards at the corner of Meredith and Agnes and at Agnes St. and Main Street intersection. Discussion ensued. The committee was concerned about the safety of children busy streets and would like there to be more visibility at the two intersections.

Moved by Leeanne Woestenenk Seconded by Ken Blodgett

THAT we recommend to Council school crossing signage be installed and crosswalk lines are painted at the intersections of Meredith Street and Agnes Street and at Meredith Street and Main Street.

Carried ii) Tennis Courts

Staff wanted the committee to be aware that they have been in contact with the Court Specialists since the start of July and have not had a commitment from them to see the issues with our courts. Pictures have been sent to the company. Staff will continue to get a response that is satisfactory to our warranty. iii) Hall Street Maintenance

Stasia asked the committee to address Hall Street where a new residence is presently being built. There is no road at this location and snow is normally piled at the end of the

Page 32 of 204 street. She asked for the committee to consider extending the road just past the driveway to the new residence. Discussion ensued. Committee approves placing gravel for now. Committee also wants confirmation for the location of the driveway. iv) Public Works Activity Report

Roger's report was reviewed by the committee and asked if there were any questions. Committee wants clarification from Ontario One Call if locates are to be completed for private property. Brian explained that previously locates were not done this way. He believes we are not responsible for locating on private property. v) Phipps Street re Manholes near Main Street

Roger provided information from RV Anderson regarding the catch basins. It is not recommended to lower the catch basins but to remove the gutters and redo the pitch of the gutters instead. Discussion ensued. The committee agreed to go with the engineer's suggestion to rectify the problem. vi) New Street As Built Drawings

Roger asked for approval to purchase the as built drawings for New Street. Roger reported they were not part of the contract to be included. Dan and Kevin reported we were to receive the drawings as Annette previously asked for this to be approved.

Moved by Dan Osborne Seconded by Brian Dittmar

THAT we recommend to Council that the As Built Drawings for New Street be purchased in the amount of $5,865 plus HST; FURTHER,5865 we use monies from the Gas Tax Fund to purchase the drawings.

Carried vii) Harbour Master Report

Moved by

THAT we accepted the Harbour Master Report as presented.

Carried

Page 33 of 204

6. Other

7. Adjournment i)

Moved by

THAT we adjourn at 8:48 p.m.

Carried

Respectfully Submitted by:

Stasia Carr, Clerk

Page 34 of 204 Manitoulin Island Clinician Recruitment & Retention Committee (MICRRC) Zoom Virtual Meeting

Meeting: Wednesday, September 23, 2020

Attendance: Debbie Francis, Rebecca Wright, Lynn Foster, Alyssa Spooney, Bob Hamilton, Dr. Sebastian, Lori Oswald, Steven Shaffer, Al MacNevin, Dan Osborne

Regrets: Alton Hobbs, Andy Stadnyk, Chantelle Wilson, Dave Williamson, Mike Bedard, Shelagh McRae, J Gagne, Ruth Frawley, Sally Greenwood, Sandra Pennie, Stephen Cooper

Recorder: Rebecca Wright

Agenda: 1. Call to Order 2. Acceptance of Agenda 3. Meeting Minutes Review From February 2020 4. Financial Report –March 31 & August 31, 2020 *Lynn 5. Huron North –Recruitment Budget Shortfall 6. NSHN Recruitment Committee Chairs Update *Alyssa 7. MICRRC Chair & Co-Chair *Debbie 8. Other Business

a) ______b) ______

9. Next meeting: November 18, 2020 at 1:00 pm (or next available date for all) 10. Meeting adjourned

1. Call to Order: Meeting called at 1:02 pm

2. Agenda Accepted – 1:07 by all attendees

3. Meeting Minutes Reviewed from February 2020 Alyssa mentioned that there is a candidate that is interested in clinical for the Gore Bay practice to complete her placement. Alyssa offered to visit Gore Bay during the placement to discuss potential of future / ongoing / more permanent employment within the practice.

Dan mentioned the incentives for the Gore Bay practice; Alyssa to add these incentives to the package for the Gore Bay practice.

Page 35 of 204 4. Financial Report Review It was noted that MHC is responsible for sending out the invoices for the recruiting efforts.

NOTE: MHC runs on the fiscal year (April 1 – March 31), and not the calendar year.

Invoices will be sent out after March 2021.

$6,000 – NEMI and Central Manitoulin $3,000 – the smaller municipalities $7,000 – MHC

These are the historical amounts – no confirmation of these amounts has been given at this time.

5. Huron North – Recruitment Budget Shortfall Recruitment committees are upset about the cutbacks in the budgets that are being allocated to the process of recruitments. However, the letter that the MICRRC received was more so just to shed light on the municipality that chose to not contribute to the budget, and the letter was to remind the committee and municipalities the importance of the budget for recruiting.

6. NSHN Recruitment Committee Chairs Update There will be a Four Chairs meeting in November to refocus on the MOU. ACTION: Alyssa will send Meeting invite to Al and Lori (newly appointed Co Chairs)

Kitchener-Waterloo recruitment fair was attended virtually by Alyssa, and then recruiters were able to present to the residents that attended (approx. 35). It was noted that around 4-5 candidates were interested in Manitoulin Island due to the ease and convenience of the Chi Cheemaun.

Montreal recruitment fair is upcoming on Friday, December 11, 2020. It was mentioned that it is one of the more promising fairs. This will be a virtual fair, as well.

Though CoVid affected/affects the ability to go and recruit in-person, it has opened opportunities to speak with international residents.

Alyssa is working with NOSM on the possibility of executing a virtual career fair.

University of Toronto is another fair that is attended by the recruiter annually. As of right now, there’s no reschedule or no virtual fair in its place.

There are currently 3 positions being recruited for (2 in Mindemoya and 1 in Gore Bay). Plus 1 mat-leave position.

7. MICRRC Chair & Co-Chair Debbie will be stepping down from the position of MICRRC Chair and mentioned that Noojmowin Teg will be stepping away from the MICRRC as a whole and so the position of chair is being offered to the remaining committee numbers.

Lori Oswald and Al McNevin accepted the position and responsibilities of Co-Chairs.

Alyssa will assist with administration (minute taking and Zoom scheduling)

Page 36 of 204 8. Other Business Dr. Sebastian taking over for Dr. Stadnyk and will be joining for MICRRC meetings as available.

This is Debbie Francis’ and Rebecca Wright’s final meeting

Next meeting: Thursday, December 3, 2020 10:00 am – 11:30 am

Meeting ended: 11:12am

Page 37 of 204 Gore Bay Union Public Library Board Meeting

September 14, 2020

Present: Betsy Clark, Marian Hester, Jack Brady, Martin Ainslie, Lee Anne Woestenenk, Michael Lalonde, Johanna Allison

Disclosure of pecuniary interest - None

10-20 Mover – M. Ainslie Seconder – J. Brady Motion to accept the minutes of the June 2020 meeting.

Carried Discussion on financial matters, Michael questioned the Library reserve. Marian explained that the reserve is being brought down over the next few years. We are using it in the revenue section of the budget. Marian would like to know where the Web Page invoice is recorded. Johanna will check and make sure that this was sent to the treasurer. This is an in and out item. The domain has been paid for three years.

11-20 Mover - L. Woestenenk Seconder – M. Ainslie Motion to accept the Financial Report as circulated. Carried

Johanna gave a brief update on Library service. The library is open two days a week on the regular scheduled days. It has been steady but not overwhelming. If things get to busy for just two hours then the library can move to three.

Johanna would like to have the had copy of the newspaper microfilmed. She has found a company that will do it but the cost is .32/page. There are ten years worth of papers. Johanna will see if the Arts Council or the Heritage division of the government has any funding that would help pay for this.

Next meeting October 19, 2020

12-20 M. Hester Motion to Adjourn

Page 38 of 204 Statistics:

Month Circulation ILL Ebooks Jan 417 16 397 Feb 411 20 354 March 260 20 444 April 4 1 424 May 20 0 452 June 67 4 376 July 179 12 416 Aug 143 5 464 Sept Oct Nov Dec

Page 39 of 204 Joint Fire Board Meeting The Corporation of the Town of Gore Bay & The Municipality of Gordon/Barrie Island October 8, 2020 at 7:00pm Fire Hall

Present: Lee Hayden, John Turner, Dan Osborne, Mike Addison, Duncan Sinclair, Jack Brady, Aaron Wright, John Baker

Meeting came to order at 7:00 pm. No disclosure of Interest

Motion: Jack Brady Seconded: Dan Osborne BE IT RESOLVED THAT the minutes of the last meeting on February 20, 2020 be accepted as read. CD Business Arising: Remove Ricardo Buchanan from VFF approvals as he has not participated in orientation

Motion: John Turner Seconded: Aaron Wright BE IT RESOLVED THAT the new Volunteer Fire Fighter applicant being Allesandro Giamichel be accepted. CD

Core Services Update: The Municipality of Gordon/Barrie Island has adopted that the addition of Rescue of Vehicle Accidents: “use of heavy hydraulics commonly referred to a Jaws of Life”… be added to the Municipality’s core services.

Discussion on training for new equipment. Fire Chief Mike added that a few VFF have had some training and all training will be done prior to use of the newly added equipment to fall within the guideline of Core Services.

Flu Shot Clinics – Mike spoke about how the Fire Volunteer Fire Department could organize flu clinics with Doctors and Pharmacies in 2 or 3 clinics at the Fire Hall location. Would need volunteers to assist with directing traffic. Mike will confirm dates with Carrie so that a rider can be put on insurance on the Clinic dates.

Radio Discussion – want to keep Privacy in mind for Fire Services – They currently share with Gore Bay.

Page 40 of 204 Fill Station – discussed a capital expenditure purchase for a “Fill Station” $17,000 included are 4 tanks. The Committee will keep this in mind with the possibility to approve a purchase form Reserves.

Fire Incident Report – homeowner must sign off for insurance to get a fire report form the Volunteer Fire Department $100.00 charge will be set for this report that the Fire Chief completes.

Motion: Aaron Wright Seconded: John Turner BE IT RESOLVED THAT the Fire Committee accepts the Fire Incident Report as presented and approved the cost; And Further recommends that each Council approves the report. CD

FYI - When Covid19 began, the Ontario Fire Marshal wanted weekly reporting of the usage of PPE usage and Staff off due to COVID19 Currently no problem getting supplies. The Fire Marshal stepped up to help out.

Chiefs Update/Report: Mike presented a report and slide show on fires and what the Volunteer Fire Department deals with in various circumstances with respect to fires in 2020. The Volunteer Fire Department is very much appreciated in their difficult role.

Fire Safety Notices will go on Facebook Page for the Municipality on Kitchen Safety and Wood Burning Stove Safety.

Note: Next Meeting at the call of the Chair

Motion: Duncan Sinclair TO adjourn at 8:32 pm.

Respectfully submitted, Carrie Lewis

Page 41 of 204

Ontario Police Municipal Policing Bureau Provincial provinciale Bureau des services policiers des municipalités Police de l’Ontario 777 Memorial Ave. 777, avenue Memorial Orillia ON L3V 7V3 Orillia ON L3V 7V3

Tel: 705 329-6140 Tél. : 705 329-6140 Fax: 705 330-4191 Téléc.: 705 330-4191 File Reference: 612-20

September 28, 2020

Dear CAO/Treasurer,

Please find attached the OPP municipal policing 2021 Annual Billing Statement package.

This year’s billing package includes a statement for the 2019 year-end reconciliation. The final cost adjustment calculated as a result of the 2019 annual reconciliation has been included as an adjustment to the amount being billed to the municipality during the 2021 calendar year.

The final reconciliation of the 2021 annual costs will be included in the 2023 Annual Billing Statement.

For more detailed information on the 2021 Annual Billing Statement package please refer to the resource material available on the internet, www.opp.ca/billingmodel. Further, the Municipal Policing Bureau will be hosting a webinar information session in November. An e-mail invitation will be forwarded to the municipality advising of the session date.

If you have questions about the Annual Billing Statement please e-mail [email protected].

Yours truly,

Phil Whitton Superintendent Commander, Municipal Policing Bureau

Page 42 of 204 OPP 2021 Annual Billing Statement Gore Bay T Estimated costs for the period January 1 to December 31, 2021 Please refer to www.opp.ca for 2021 Municipal Policing Billing General Information summary for further details.

Cost per Property Total Cost $ $ Base Service Property Counts Household 445 Commercial and Industrial 58 Total Properties 503 177.48 89,270

Calls for Service (see summaries) Total all municipalities 168,336,779 Municipal portion 0.0391% 130.74 65,761

Overtime (see notes) 19.17 9,642 Prisoner Transportation (per property cost) 2.11 1,061 Accommodation/Cleaning Services (per property cost) 4.68 2,354 Total 2021 Estimated Cost 334.17 168,089

2019 Year-End Adjustment (see summary) (23,057)

Grand Total Billing for 2021 145,032

2021 Monthly Billing Amount 12,086

OPP 2021 Annual Billing Statement Page1 of43 12 of 204 OPP 2021 Annual Billing Statement Gore Bay T Estimated costs for the period January 1 to December 31, 2021

Notes to Annual Billing Statement

1) Municipal Base Services and Calls for Service Costs - The costs allocated to municipalities are determined based on the costs assigned to detachment staff performing municipal policing activities across the province. A statistical analysis of activity in detachments is used to determine the municipal policing workload allocation of all detachment-based staff as well as the allocation of the municipal workload between base services and calls for service activity. For 2021 billing purposes the allocation of the municipal workload in detachments has been calculated to be 53.1 % Base Services and 46.9 % Calls for Service. The total 2021 Base Services and Calls for Service cost calculation is detailed on the Base Services and Calls for Service Cost Summary included in the municipal billing package.

2) Base Services - The cost to each municipality is determined by the number of properties in the municipality and the standard province-wide average cost per property of $177.48 estimated for 2021. The number of municipal properties is determined based on MPAC data. The calculation of the standard province-wide base cost per property is detailed on Base Services and Calls for Service Cost Summary included in the municipal billing package.

3) Calls for Service - The municipality’s Calls for Service cost is a proportionate share of the total cost of municipal calls for service costs calculated for the province. A municipality’s proportionate share of the costs is based on weighted time standards applied to the historical calls for service. The municipality’s total weighted time is calculated as a percentage of the total of all municipalities.

4) Overtime - Municipalities are billed for overtime resulting from occurrences in their geographic area and a portion of overtime that is not linked specifically to a municipality, such as training. Municipalities are not charged for overtime identified as a provincial responsibility. The overtime activity for the calendar years 2016, 2017, 2018 and 2019 has been analyzed and averaged to estimate the 2021 costs. The costs incorporate the 2021 salary rates and a discount to reflect overtime paid as time in lieu. The overtime costs incurred in servicing detachments for shift shortages have been allocated on a per property basis based on straight time. Please be advised that these costs will be reconciled to actual 2021 hours and salary rates and included in the 2023 Annual Billing Statement.

5) Court Security and Prisoner Transportation (CSPT) - Municipalities with court security responsibilities in local courthouses are billed court security costs based on the cost of the staff required to provide designated court security activities. 2021 costs have been based on 2019 security activity. Prisoner transportation costs are charged to all municipalities based on the standard province-wide per property cost. These costs will be reconciled to the actual cost of service required in 2021.

There was no information available about the status of 2021 Court Security Prisoner Transportation Grant Program at the time of the Annual Billing Statement preparation.

6) Year-end Adjustment - The 2019 adjustment accounts for the difference between the amount billed based on the estimated cost in the Annual Billing Statement and the reconciled cost in the Year-end Summary. The most significant year-end adjustments are resulting from the cost of actual versus estimated municipal requirements for overtime, contract enhancements and court security.

OPP 2021 Annual Billing Statement Page2 of44 12 of 204 OPP 2021 Estimated Base Services and Calls for Service Cost Summary For the period January 1 to December 31, 2021 Total Base Services Base Calls for Salaries and Benefits Positions Base and Calls for Service Services Service FTE % $/FTE $ $ $ Uniform Members Note 1 Inspector ...... 25.65 100.0 163,514 4,194,122 4,194,122 - Staff Sergeant-Detachment Commander...... 10.64 100.0 146,750 1,561,415 1,561,415 - Staff Sergeant ...... 33.08 100.0 136,731 4,523,048 4,523,048 - Sergeant ...... 217.05 53.1 122,479 26,584,114 14,103,482 12,480,632 Constable...... 1,701.98. 53.1 104,552 177,945,194 94,399,884 83,545,309 Part-Time Constable ...... 6.55 53.1 83,335 545,844 289,172 256,672 Total Uniform Salaries 1,994.95 - 215,353,736 119,071,123 96,282,613 Statutory Holiday Payout ...... 3,873 7,701,966 4,212,066 3,489,900 Shift Premiums ...... 1,033 1,988,817.77 1,055,068 933,750 Uniform Benefits - Inspector...... 25.86% 1,084,600 1,084,600 - Uniform Benefits - Full-Time Salaries...... 30.37% 63,963,402 34,800,324 29,163,078 Uniform Benefits - Part-Time Salaries...... 14.98% 81,767 43,318 38,449 Total Uniform Salaries & Benefits 290,174,290 160,266,499 129,907,791

Detachment Civilian Members Note 1 Detachment Administrative Clerk ...... 173.80. . 53.1 66,104 11,488,895 6,094,799.27 5,394,096 Detachment Operations Clerk ...... 1.88 53.1 63,248 118,905 63,248 55,658 Detachment Clerk - Typist ...... 0.33 53.1 56,792 18,741 10,223 8,519 Court Officer ...... 17.20 53.1 67,187 1,155,622 612,748 542,874 Crimestoppers Co-ordinator ...... 0.80 53.1 62,084 49,667 26,075 23,592 Total Detachment Civilian Salaries ...... 194.01 12,831,831 6,807,093 6,024,738 Civilian Benefits - Full-Time Salaries ...... 29.53% 3,789,240 2,010,135 1,779,105 Total Detachment Civilian Salaries & Benefits 16,621,071 8,817,228 7,803,843

Support Costs - Salaries and Benefits Note 2 Communication Operators ...... 6,940 13,844,953 7,570,777 6,274,176 Prisoner Guards ...... 1,853 3,696,642 2,021,419 1,675,223 Operational Support ...... 5,129 10,232,099 5,595,175 4,636,924 RHQ Municipal Support ...... 2,647 5,280,633 2,887,586 2,393,047 Telephone Support ...... 120 239,394 130,907 108,487 Office Automation Support ...... 673 1,342,601 734,169 608,432 Mobile and Portable Radio Support ...... 264 528,396 288,911 239,485 Total Support Staff Salaries and Benefits Costs 35,164,718 19,228,943 15,935,775 Total Salaries & Benefits 341,960,078 188,312,670 153,647,409

Other Direct Operating Expenses Note 2 Communication Centre ...... 165 329,167 179,997 149,170 Operational Support ...... 742 1,480,253 809,440 670,813 RHQ Municipal Support ...... 148 295,253 161,452 133,801 Telephone ...... 1,456 2,904,647 1,588,336 1,316,311 Mobile Radio Equipment Repairs & Maintenance . . . . 39 78,059 42,680 35,378 Office Automation - Uniform ...... 2,603 5,192,855 2,839,587 2,353,268 Office Automation - Civilian ...... 1,803 349,800 185,565 164,235 Vehicle Usage ...... 8,294 16,546,115 9,047,842 7,498,274 Detachment Supplies & Equipment ...... 502 1,001,465 547,627 453,838 Uniform & Equipment ...... 2,102 4,207,153 2,300,345 1,906,808 Uniform & Equipment - Court Officer ...... 925 15,910 8,436 7,474 Total Other Direct Operating Expenses 32,400,676 17,711,305 14,689,371

Total 2021 Municipal Base Services and Calls for Service Cost $ 374,360,754 $ 206,023,975 $ 168,336,779 Total OPP-Policed Municipal Properties 1,160,856 Base Services Cost per Property $ 177.48 OPP 2021 Estimated Base Services and Calls for Service Cost Summary Page 45 of3 of204 12 OPP 2021 Estimated Base Services and Calls for Service Cost Summary For the period January 1 to December 31, 2021

Notes:

Total Base Services and Calls for Service Costs are based on the cost of salary, benefit, support and other direct operating expenses for staff providing policing services to municipalities. Staff is measured in full-time equivalent (FTE) units and the costs per FTE are described in the notes below.

1) Full-time equivalents (FTEs) are based on average municipal detachment staffing levels for the years 2016 through 2019. Contract enhancements, court security, prisoner transportation and cleaning staff are excluded. The equivalent of 87.76 FTEs with a cost of $14,900,558 has been excluded from municipal costs to reflect the average municipal detachment FTEs required for provincially-mandated responsibilities eligible for Provincial Service Usage credit.

Salary rates are based on weighted average rates for municipal detachment staff by rank, level and classification. The 2021 salaries incorporate the 2021 general salary rate increases set in the 2019 to 2022 OPPA Uniform and Civilian Collective Agreements, (uniform staff - 1.00% January 1 and 0.97% July 1, civilian staff (one 2021 increase) 1.0% January 1). The benefit rates are based on the most recent rates set by the Treasury Board Secretariat, (2020-21). Statutory Holiday Payouts, Shift Premiums, and Benefit costs are subject to reconciliation. FTEs have been apportioned between Base Services and Calls for Service costs based on the current ratio, 53.1% Base Services : 46.9% Calls for Service.

2) Support Staff Costs and Other Direct Operating Expenses for uniform FTEs are calculated on a per FTE basis as per rates set in the 2020 Municipal Policing Cost-Recovery Formula.

OPP 2021 Estimated Base Services and Calls for Service Cost Summary Page 46 of4 of204 12 OPP 2021 Calls for Service Billing Summary Gore Bay T Estimated costs for the period January 1 to December 31, 2021

Calls for Service Count 2021 Total % of Total 2021 Calls for Service Billing Four Year Average Weighted Provincial Estimated Workgroups 2016 2017 2018 2019 Average Time Time Weighted Calls for Standard Time Service Cost A B C = A * B Note 1 Note 2 Note 3

Drug Possession - 2 1 1 1 6.5 7 0.0004% 657 Drugs 1 - - - 0 45.9 11 0.0007% 1,159 Operational 50 59 46 40 49 3.6 176 0.0105% 17,729 Operational 2 30 18 15 28 23 1.3 30 0.0018% 2,988 Other Criminal Code Violations 2 7 8 3 5 7.8 39 0.0023% 3,940 Property Crime Violations 16 15 23 17 18 6.5 115 0.0069% 11,655 Statutes & Acts 6 8 4 4 6 3.4 19 0.0011% 1,889 Traffic 9 8 15 9 10 3.4 35 0.0021% 3,520 Violent Criminal Code 17 12 18 8 14 16.0 220 0.0132% 22,224 Total 131 129 130 110 125 651 0.0391% $65,761

Provincial Totals Note 4 364,578 368,157 391,030 429,951 388,429 1,666,390 100.0% $168,336,779

Notes to Calls for Service Billing Summary

1) Displayed without decimal places, exact numbers used in calculations 2) Displayed to four decimal places, nine decimal places used in calculations 3) Total costs rounded to zero decimals.

4) Provincial Totals exclude data for both municipal dissolutions and amalgamations

OPP 2021 Calls for Service Billing Summary Page 47 5of of 20412 This page intentionally left blank

Page6 of 48 12 of 204 OPP 2021 Calls for Service Details Gore Bay T For the calendar years 2016 to 2019

Calls for Service Count Four Year Calls for Service Billing Workgroups 2016 2017 2018 2019 Average

Grand Total 131 129 130 110 125.00 Drug Possession 0 2 1 1 1.00 Drug Related Occurrence 0 1 1 1 0.75 Possession - Cannabis 0 1 0 0 0.25 Drugs 1 0 0 0 0.25 Trafficking - Cannabis 1 0 0 0 0.25 Operational 50 59 46 40 48.75 Alarm - Others 0 4 0 0 1.00 Animal - Bear Complaint 0 0 1 0 0.25 Animal - Injured 0 1 2 2 1.25 Animal - Left in Vehicle 1 0 0 0 0.25 Animal - Other 1 0 0 0 0.25 Animal - Stray 1 1 0 0 0.50 Assist Public 12 13 10 4 9.75 Compassionate Message 0 0 1 0 0.25 Domestic Disturbance 2 5 8 9 6.00 Family Dispute 1 3 1 2 1.75 Found - Others 2 2 0 0 1.00 Found - Personal Accessories 0 1 0 0 0.25 Found Property - Master Code 3 0 0 1 1.00 Insecure Condition - Building 1 3 0 0 1.00 Lost - Bicycles 0 1 0 0 0.25 Lost - Others 0 0 2 1 0.75 Lost - Personal Accessories 0 1 0 0 0.25 Lost - Radio, TV, Sound-Reprod. Equip. 0 0 0 1 0.25 Lost Property - Master Code 0 0 0 1 0.25 Missing Person 12 & older 0 1 1 0 0.50 Missing Person Located 12 & older 0 0 3 3 1.50 Neighbour Dispute 5 4 2 0 2.75 Noise Complaint - Master Code 0 0 1 0 0.25 Noise Complaint - Others 1 1 2 0 1.00 Noise Complaint - Residence 3 9 4 1 4.25 Phone - Master Code 1 2 0 0 0.75 Phone - Nuisance - No Charges Laid 2 0 1 0 0.75 Sudden Death - Natural Causes 0 1 2 3 1.50 Sudden Death - Others 0 0 0 1 0.25 Suspicious Person 2 1 3 1 1.75 Suspicious vehicle 0 0 1 1 0.50 Traffic By-Law 0 0 0 1 0.25 Trouble with Youth 7 3 0 4 3.50 Unwanted Persons 5 2 1 4 3.00 Operational 2 30 18 15 28 22.75 911 call - Dropped Cell 0 0 0 1 0.25 911 call / 911 hang up 13 10 7 15 11.25 911 hang up - Pocket Dial 0 2 0 3 1.25

OPP 2021 Calls for Service Details Page7 of 49 12 of 204 OPP 2021 Calls for Service Details Gore Bay T For the calendar years 2016 to 2019

Calls for Service Count Four Year Calls for Service Billing Workgroups 2016 2017 2018 2019 Average

False Alarm - Accidental Trip 6 3 3 2 3.50 False Alarm - Cancelled 4 2 2 1 2.25 False Alarm - Malfunction 5 1 1 1 2.00 False Alarm - Others 0 0 0 3 0.75 False Holdup Alarm - Accidental Trip 1 0 0 2 0.75 Keep the Peace 1 0 2 0 0.75 Other Criminal Code Violations 2 7 8 3 5.00 Bail Violations - Fail To Comply 1 2 3 0 1.50 Bail Violations - Others 0 1 1 0 0.50 Bail Violations - Recognizance 1 0 0 0 0.25 Breach of Probation 0 2 1 2 1.25 Disturb the Peace 0 0 0 1 0.25 Fail to Attend Court 0 0 1 0 0.25 Indecent acts - exposure to person under 14 0 1 0 0 0.25 Offensive Weapons - Possession of Weapons 0 1 0 0 0.25 Other Criminal Code * Sec. 215 - Sec. 319 0 0 2 0 0.50 Property Crime Violations 16 15 23 17 17.75 Break & Enter 1 2 3 3 2.25 Fraud - Fraud through mails 1 0 0 0 0.25 Fraud - Money/property/security Under $5,000 1 0 2 0 0.75 Fraud - Other 2 1 0 0 0.75 Identity Fraud 0 0 1 0 0.25 Interfere with lawful use, enjoyment of property 1 0 0 0 0.25 Mischief - Master Code 5 5 9 9 7.00 Property Damage 0 0 2 0 0.50 Theft from Motor Vehicles Under $5,000 0 1 0 0 0.25 Theft of - Automobile 0 0 1 0 0.25 Theft of Motor Vehicle 0 1 0 1 0.50 Theft Over $5,000 - Other Theft 0 0 1 0 0.25 Theft Under $5,000 - Bicycles 0 0 0 1 0.25 Theft Under $5,000 - Building 0 1 0 0 0.25 Theft Under $5,000 - Other Theft 3 4 2 2 2.75 Theft Under $5,000 - Trailers 0 0 1 1 0.50 Theft Under $5,000 Shoplifting 2 0 1 0 0.75 Statutes & Acts 6 8 4 4 5.50 Landlord / Tenant 2 1 0 1 1.00 Mental Health Act 0 0 2 1 0.75 Mental Health Act - Attempt Suicide 0 1 0 0 0.25 Mental Health Act - Threat of Suicide 1 2 0 1 1.00 Mental Health Act - Voluntary Transport 0 3 1 1 1.25 Trespass To Property Act 3 1 1 0 1.25 Traffic 9 8 15 9 10.25 MVC - Personal Injury (Motor Vehicle Collision) 1 0 0 0 0.25 MVC - Prop. Dam. Failed to Remain (Motor Vehicle Collision) 2 1 2 2 1.75 MVC - Prop. Dam. Non Reportable (Motor Vehicle Collision) 2 3 6 4 3.75

OPP 2021 Calls for Service Details Page8 of 50 12 of 204 OPP 2021 Calls for Service Details Gore Bay T For the calendar years 2016 to 2019

Calls for Service Count Four Year Calls for Service Billing Workgroups 2016 2017 2018 2019 Average

MVC - Prop. Dam. Reportable (Motor Vehicle Collision) 4 4 7 3 4.50 Violent Criminal Code 17 12 18 8 13.75 Assault - Level 1 5 4 4 3 4.00 Assault Peace Officer 1 0 0 0 0.25 Assault With Weapon or Causing Bodily Harm - Level 2 1 0 0 1 0.50 Criminal Harassment 2 2 1 1 1.50 Criminal Harassment - Offender Unknown 2 0 0 0 0.50 Forcible confinement 0 0 2 0 0.50 Non-Consensual Distribution of Intimate Images 1 0 0 0 0.25 Sexual Assault 2 3 6 1 3.00 Sexual Interference 0 1 0 1 0.50 Utter Threats to Person 3 2 5 1 2.75

OPP 2021 Calls for Service Details Page9 of 51 12 of 204 This page intentionally left blank

Page10 of 52 12 of 204 OPP 2019 Reconciled Year-End Summary Gore Bay T Reconciled cost for the period January 1 to December 31, 2019

Cost per Property Total Cost $ $ Base Service Property Counts Household 446 Commercial and Industrial 58 Total Properties 504 191.43 96,480

Calls for Service Total all municipalities 158,415,856 Municipal portion 0.0384% 120.59 60,778

Overtime 7.12 3,587 Prisoner Transportation (per property cost) 2.03 1,023 Accommodation/Cleaning Services (per property cost) 4.91 2,475 Sub-Total 2019 Reconciled Cost 326.08 164,343

2019 Phase-In Adjustment Billing Summary

2018 Reconciled Cost per Property 347.14 2019 Reconciled Cost per Property (see above) 326.08 Cost per Property Variance Decrease 21.06

2019 Adjustment Maximum is $7.84 per property Decrease 7.84 2019 Phase-In Adjustment 13.22 6,664

2019 Reconciled Cost After Phase-In Adjustment 339.30 171,006

2019 Billed Amount (194,063)

2019 Year-End-Adjustment (23,057)

Note

The Year-End Adjustment above is included as an adjustment on the 2021 Billing Statement. This amount is incorporated into the monthly invoice amount for 2021.

OPP 2019 Reconciled Year-End Summary Page11 of53 12 of 204 This page intentionally left blank

Page12 of 54 12 of 204 Manitoulin-Sudbury DSB 2nd Quarter Report (Unaudited) AS AT 6/30/2020

Total Gross Budget Municipal Share Budget

YTD YTD OVER(UNDER) ANNUAL YTD MUNICIPAL MUNICIPAL Over(Under) ACTUAL BUDGET BUDGET BUDGET MUNICIPAL SHARE SHARE Budget Forecast BUDGET Forecast

Ontario Works $ 1,038,664 $ 1,229,500 $ (190,836) $ 2,444,299 $ 510,125 $ 1,030,000 $ 1,030,000 $ - 100% Funded $ 3,288,907 $ 3,322,724 $ (33,817) $ 6,645,448 . Child Care $ 3,622,017 $ 4,192,796 $ (570,779) $ 8,379,683 $ 334,019 $ 668,038 $ 668,038 $ -

Community Housing $ 1,347,264 $ 1,561,405 $ (214,141) $ 3,052,180 $ 1,347,264 $ 1,927,332 $ 2,227,660 $ (300,328) 100% Funded $ 192,791 $ 254,935 $ (62,144) $ 509,870

Paramedic Services $ 7,242,296 $ 7,934,581 $ (692,285) $ 14,856,047 $ 3,212,638 $ 6,553,291 $ 6,784,712 $ (231,421) 100% Funded $ 1,417,144 $ 1,300,044 $ 117,100 $ 2,600,089

TOTAL EXPENSES $ 18,149,082 $ 19,795,985 $ (1,646,903) $ 38,487,616 $ 5,404,046 $ 10,178,661 $ 10,710,410 $ (531,749)

Interest Revenue $ (64,203) $ (49,583) $ (14,621) $ (99,163) $ (64,203) $ (104,187) $ (99,163) $ (5,024) TOTAL EXPENSES $ 18,084,879 $ 19,746,403 $ (1,661,524) $ 38,388,453 $ 5,339,843 $ 10,074,474 $ 10,611,247 $ (536,773) Page 55 of 204 Variance Analysis June 30, 2020 Actual to NET Municipal Explanation of Unaudited Municipal Share Budget Variance

Ontario Municipal share of administration expenses are forecasted to be on budget. $ - Works

Child Municipal share of Child Care expenses is forecasted to be on budget. $ - Care ($103,180) + ($212,862) + $15,714 = ($300,328) surplus

Federal Funding is forecasted to be ($103,180) more than budgeted.

Direct operated rev & exp and program support allocation is forecasted to be ($212,862) under budget - Rental Revenues are forecasted to be ($13,902) more than budgeted. Community $ (300,328) - Direct operating expenses are forecasted to be ($198,961) under budget due to forecast: Housing utilities ($37,577) under budget, salaries & benefits for custodians ($14,749) over budget, maintenance expenses under budget ($3,067), other administrative expenses under budget ($17,134), administration wages & benefits are forecasted to be ($103,585) under budget due to vacant position - Program Support Allocation is forecasted to be ($22,848) under budget.

Non-Profit, Rent Supp, and Urban Native expenses are forecasted to be $15,714 over budget.

Paramedic Services is forecasted to be ($289,356) + $57,942 = ($231,421) under budget.

The MOHLTC funding is forecasted to be more than budgeted by $289,356 surplus, the 2020 Funding is based on the 2019 amount plus a %. The forecast is based on the actual funding received to date.

Medic Staffing is forecasted to be over budget by $253,170 due to: - Regular Wages are forecasted to be under budget by ($9,037); COVID related wages are forecasted to be $253,000 over budget; Other Wages and Severance are forecasted to be over budget by $125,136: Replacement wages are forecasted to be under budget by ($115,929). Paramedic - Benefits are forecasted to be under budget by ($196,973), due to WSIB premium rate reduction of $1.87 per $100 resulting $ (231,421) Services in ($149,744); Other Benefits are forecasted to be under budget by $47,229 due to COVID19.

Administration Wages and Benefits are forecasted to be ($25,553) under budget

Non Wages are forecasted to be over budget by $27,291. - Program Support is forecasted to be ($674) over budget - Transportation & Communication is forecasted to be $5,636 over budget - Vehicle repairs and maintenance is forecasted to be $5,275 over budget - Building repairs and maintenance, grounds and utilities are forecasted to be on budget - Supplies are forecasted to be $17,054 over budget.

Page 56 of 204 Interest $ (5,024) Interest Revenue is forecasted to be ($5,024) more than budgeted which results in a municipal surplus. Revenue $ (536,773)

2020 Second Quarter Activity Report September 24, 2020

The following is the most recent consolidated Quarterly Report that the DSB will be sending to member municipalities and posting on the public website. Expect Quarterly Reports in February, May, September, and November of each year.

The program statistics are provided separately and updated monthly. They are available on the website by clicking the following link: Monthly Program Statistics

CAO Overview

The DSB 2020 First Quarter (Unaudited) Financial Report was presented to the Board and projects a year-end municipal surplus of $536,773. This surplus includes Ontario Works forecasted to be on under budget. Children’s Services is forecasted to be on budget. Social Housing is forecasted to be under budget by $300,328. Paramedic Services is forecasted to be under budget by $231,421. Interest revenue on non-reserve accounts is forecasted to be a $5,024 surplus over budget.

The DSB quarterly financial reports are available on the DSB website by clicking the following link: Quarterly Financial Reports

Paramedic Services

COVID-19 Pandemic Response

The worldwide escalation of the Coronavirus Pandemic was significant during the second quarter of 2020 with the profound mitigation strategies being established across ever sector. Paramedic Services ramped up the COVID-19 Response Team to assist Alternate Testing Sites in Manitoulin Health Center, Espanola Regional Hospital and Health Sciences North. By the end of June 2020, paramedics had completed more than 700 tests, while being contracted for additional relief testing in Little Current, Mindemoya and Wiikwemkoong, programs funded through those health sectors.

Paramedic Services operated at an enhanced level throughout the second quarter with personnel delivering full scope services to the communities. During this period, there was no service degradation.

Page 57 of 204

External Paramedic Recruitment

Paramedic Services completed an external hiring process for 2020. The recruitment included the successful employment of one candidate who was a DSB member of the Patient Transfer Service team. The successful migration to Paramedic Services demonstrates the effectiveness of multi-tiered service delivery, allowing for professional growth. An additional five candidates were also hired during this process.

The 2020 recruitment was the fourth year where Psychological Assessments by Dr. Laidlaw were completed. In 2017, Manitoulin-Sudbury DSB Paramedic Service became the first service to implement this testing for paramedics. Since that time the similar testing has been added to a number of other systems in Canada.

2020/2021 MOHLTC Budget Process for Wiikwemkoong

Manitoulin-Sudbury DSB submitted the Wiikwemkoong budget proposal to the MOHLTC during the second quarter period. The submission included language to ensure outstanding costs from the 2019/2020 year were remunerated. The service continues to work with other First nations Communities to address funding stability and ongoing delays from the Province. Children’s Services

Parent Fees and Funding Support for the Child Care Sector On April 10, 2020 staff received a memo from the Ministry of Education announcing that effective April 9, all child care providers are prohibited from charging fees to parents where care is not being provided and that parents will not lose their child care space or be otherwise penalized as a result of fees not being paid during this closure period. Providers in the Manitoulin-Sudbury DSB had not charged parent fees during the closure period. Emergency Child Care Expansion of Eligibility On April 17, 2020 staff received a memo confirming the list of workers eligible for emergency child care had been expanded. A second expansion of the list of workers was confirmed by memo on April 29, 2020. COVID-19 Testing Staff received a memo on May 1, 2020 requiring that all emergency child care staff be tested for COVID-19 before May 15, 2020. Staff partnered with Public Health Sudbury and Districts to ensure the deadline was met, all tests yielded negative results. Early Years Funding

Page 58 of 204

On May 28, 2020 the Manitoulin-Sudbury District Services Board approved the Early Years Funding Issue Report and directed staff to action the recommendations contained within the report.

The report highlighted challenges with respect to the provincial approach to funding child care during the closure period.

On May 26, 2020, the Northern Ontario Service Deliverers Association (NOSDA) sent a letter to the Minister of Education expressing concerns of the Northern Service System Managers.

Since the issue report was approved by the board, staff received confirmation that Early Learning and Child Care (ELCC) federal funds could be used to support retroactive costs and do not anticipate any funding pressures during the closure period.

Emergency Child Care

On May 28, 2020 the Manitoulin-Sudbury District Services Board approved the Emergency Child Care Issue Report. The report provided an overview of the background and current state of emergency child care in our community. Two emergency child care centres were opened, one in Little Current and one in Espanola.

Child Care Re-Opening

On June 25, 2020 the Manitoulin-Sudbury District Services Board approved the Child Care Reopening Issue Report.

On June 9, 2020, the Premier announced the provinces plan to reopen child care as of June 12, 2020. The Guidelines to reopen were released later the same day.

The Minister of Education wrote to parents on June 13 explaining the provincial plan to reopen child care and reassure parents that the health and safety of children and staff is paramount. The Minister also confirmed that child care programs have the flexibility to reopen on their own timelines, once all the strict health and safety guidelines have been met.

The funding guidelines were also released to support the reopening of child care, several questions have been raised with respect to the funding guidelines for the reopening phase.

Ontario Works

Ontario Works Caseload

In the second quarter of 2020, the Ontario Works/Temporary Care caseload average is 546. Compared to last year at this time, the caseload has increased by 7%. 3

Page 59 of 204

Ministry of Children, Community and Social Services

As a result of the COVID-19 pandemic, on March 17, 2020, the Ministry of Children, Community and Social Services has implemented the following measures on a temporary basis:

• Reducing the need for in-person contact by authorizing risk-based approaches to eligibility determination and other verification requirements, including deferral of visual verification requirements of original documents. • Helping to reduce the burden on program staff by modifying certain program requirements – including no longer suspending clients who do not report income and suspending Eligibility Verification Process reviews – to enable deployment of resources to priority activities. • Helping to reduce the burden on the healthcare system by enabling program staff to approve extensions to Special Diet Allowance, Mandatory Special Necessities benefits, and medical transportation/supplies without endorsement from a health professional. • Suspending the rule that limits emergency assistance provision to only once in a six- month period for individuals and families affected by COVID-19. • Allowing people to receive emergency assistance for longer (48 days) without submitting a full Ontario Works application. • A new one-time Emergency Benefit was created for both OW and ODSP to help with costs for personal protective equipment, cleaning supplies, additional costs for food or other essential supplies, etc. The maximum amounts that may be issued for COVID-19 related costs are $100 for singles, and $200 for families. Ontario Works Financial Flexibility Measures

On May 13, staff received a Memo from the Ministry of Children, Community and Social Services advising that further to their March 26, 2020 memo, they want to provide further clarification on the Ontario Works program delivery funding and financial assistance.

Coupled with efforts to contain the spread of COVID-19 by physically distancing staff, including increased demand on day-to-day administration of social assistance, special considerations were made regarding approaches on performance management and financial oversight.

Reloadable Payment Card

The Ministry of Children, Community and Social Services has worked with Service System Managers to train and guide us through the process of being able to issue Reloadable Payment Cards to our Ontario Works clients.

The Ministry is also committed to reforming and modernizing social assistance, including service delivery. The RPC will improve client experience, improve fiscal responsibilities, and cost efficiencies by reducing the cost of printing cheques, reducing the number of

Page 60 of 204

replacing lost, stolen, or damaged cheques. RPC is also aligning with the Ministry’s mandate of going paperless.

The DSB currently has approximately 11% of our caseload who are potentially eligible to participate in the reloadable payment card process. The Board approved the new policy so that we can proceed with implementation for clients who cannot get bank accounts where it makes sense (i.e. Homeless population).

Employment Ontario Audit

On June 3, 2020, Manitoulin-Sudbury DSB staff received a letter from the Ministry of Labour, Training and Skills Development indicating that they reviewed our progress on our Action Plan by selecting participant and employer files from the Employment Services, Youth Job Connection and Youth Job Connection: Summer programs. They also validated Employment Ontario Information System – Case Management System data against our participant files.

Although there is improvement, other key compliance issues remain and are outlined in the audit report. Consequently, once again, our site is not in compliance with the Employment Service, Youth Job Connection and Youth Job Connection: Summer agreements and as a result, the DSB will remain under Official Review.

Our Service Delivery Site is required to update our Action Plan indicating milestones and timelines by July 10, 2020. Our action plan has identified strategies to remedy the issues outlined in the report.

Community Housing

Waiting list (Applicants)

On June 30, 2020, the number of waiting applicants decreased by 1.5%. The applicant breakdown is as follows: Total applications to end of quarter is 514.

1 Bedroom 403 (-11) 2 Bedroom 54 (-2) 3 Bedroom 45 (0) 4 bedroom 22 (-6)

Direct Shelter Subsidy (DSS)

Staff continue to identify and complete the application process with eligible applicants for the DSS program. All applicants receiving the benefit are deemed housed. As of the end of this quarter there were 222 active DSS recipients.

Page 61 of 204

Income Mixing

Per DSB Policy, every effort is being made where the waitlist allows, to mix the Community Housing Buildings with RGI, Affordable and Market Rent Tenants. We have secured 10 full market rent tenants and 36 affordable rent tenants throughout the portfolio as of the end of the first quarter.

Canada-Ontario Housing Benefit

The Canada-Ontario Housing Benefit (COHB) calculation is based on the Canada Mortgage and Housing Corporation’s (CMHC) Average Market Rent (AMR) and not the Manitoulin-Sudbury DSB’s Market Rent. The gap is quite large between CMHC’s Average Market Rent comparatively to the Manitoulin-Sudbury DSB which means that less people will qualify.

In response to requests for flexibility, Service System Managers were able to request alternate COHB AMRs for the 2020-21 benefit year. The Manitoulin-Sudbury DSB submitted a business case including a local market rent survey for alternate 2020‐21 COHB.

Based on the business case presented, the Ministry of Municipal Affairs and Housing (MMAH) has approved, in accordance with the COHB program guidelines, the maximum monthly benefit amount payable starting July 1, 2020 to be 80% of the alternate AMRs (shown in the chart below) less the RGI minimum rent which is $129 for non-social assistance recipients.

New COHB COHB Average # of Rooms Average Market Market Rent Rent One Bedroom $ 678 $ 883 Two Bedrooms $ 915 $ 1047 Three Bedrooms $ 993 $ 1113

New Rent Geared to Income Policy

The Province of Ontario has changed the way Rent Geared to Income (RGI) is calculated. The Board approved the implementation of the new RGI calculations starting July 1, 2020. The changes to the RGI calculation make calculating rent simpler for housing providers and easier for tenants to predict and understand.

All rents calculated as of July 1, 2020 will use the new RGI calculation. Changes will be implemented gradually, at annual review, and will be completed by July 1, 2021.

Page 62 of 204

The new RGI calculation is based on 30% of Adjusted Family Net Income (AFNI) and that rent amount is adjusted for utilities, services and heating costs which are all subject to a minimum rent amount. Before applying the 30%, monthly adjusted family net income is reduced by an employment release earnings deduction of wither $75 or $150 per month, depending on the size of the household.

All tenants will be required to provide their annual Notice of Assessment as a condition of continued eligibility. A review of rent will be conducted every 12 months. In year reviews will only be completed under specific circumstances.

Ministry of Municipal Affairs and Housing - Social Services Relief Fund (SSRF)

On April 1, 2020, MMAH made an immediate investment of $148 million for Service Managers under the Social Services Relief Fund. The investment will allow communities to expand a wide range of services and supports for vulnerable populations, based on local need, so they can better respond to this emergency situation.

This investment complements additional resources provided by the Ministry of Children, Community and Social Services of $52 million to directly support individuals and families in financial crisis who are not able to access federal assistance. This is through the Emergency Benefit that I spoke about previously.

Under the Social Services Relief Fund, the Manitoulin-Sudbury District Services Board will be eligible to receive $938,400 in 2020-21. This funding is provided funding through the Community Homelessness Prevention Initiative.

A few examples of initiatives that the DSB has initiated with the SSRF funding include: • organizing food supply to be delivered to all of our food banks in the district to ensure adequate food supply as local grocery stores have limited capacity. • partnering with Manitoulin Family Resources to secure a place to stay, food and supports for the homeless population on the Manitoulin and LaCloche areas. • assisting First Nations individuals who have leased land and cannot return home due to the First Nations Emergency Order restrictions.

The Manitoulin-Sudbury DSB has also received confirmation of our Community Homelessness Prevention Initiative funding for 2021-21 in the amount of $766,183.

Infrastructure & Asset Management COVID-19

Since early April, the department continues to support the DSB Staff and all Clients that we serve to protect from COVID-19 and have been adapting processes as we move through the Provincial Phases. Since the last report;

Page 63 of 204

➢ Continued vigilance with cleaning and disinfecting practices throughout ➢ Interdepartmental collaboration with obtaining supplies and personal protective equipment (PPE) ➢ Closure of Public Spaces ➢ Screening of all residents and contractors in advance of work done ➢ Providing appropriate PPE to staff ➢ Supporting the installation of sneeze guards in all ISS locations ➢ Helping to coordinate contractors for “office readiness” work

Work Orders

During the second quarter a total of 190 Work Orders were generated: 136 for Community Housing; 14 for Administration Offices, and 40 for Paramedic Services. There was a total of 114 Work Orders closed or resolved during that time. Work orders are closed if the work is done in-house, or when the invoice is paid if from an outside source.

Since the last quarter, only work orders of an urgent nature affecting Tenant Safety, Fire Safety, or Building Safety were being actioned.

Building Condition Assessments (BCA) – Full Portfolio

Housing Services Corporation was contracted to assist the Manitoulin-Sudbury DSB with completion of Building Condition Assessments throughout the District. This included not only DSB Community Housing, but also Administration Buildings, Paramedic Services locations, and 3 of our Non-Profit Housing Providers.

These BCA’s will assist with having a fulsome over-view of the condition of our assets and a tool to use for financial capital planning throughout the DSB Portfolio.

Summary

The DSB had a very busy second quarter. If municipal Councils have any questions or would like DSB staff to attend a municipal Council meeting, please feel free to contact me at the address below.

Fern Dominelli Chief Administrative Officer Manitoulin-Sudbury District Services Board Phone: 705-222-7777 E mail: [email protected] Website: www.msdsb.net 8

Page 64 of 204 September 20, 2020

Ms. Tamara Beam Manitoulin Centennial Manor 70 Robinson Street Postal Bag 460 Little Current, Ontario P0P 1K0

Re: August 31, 2020 Financial Statements

Dear Tamara,

Enclosed is the financial statement package prepared for Centennial Manor for the month ended August 31, 2020.

The actual EBITDA for the month is in a deficit position of $12,074, which is $22,925 unfavourable to budget. On a year-to-date basis the actual EBITDA is in a surplus position of $72,493, which is $34,377 favourable to budget.

The current month unfavourable variance of $22,925 is attributed to: - Reduction in municipal contribution ($28K)

The year-to-date favourable variance of $34,377 is attributed to:

- $60K favourable in planned repairs & maintenance due to timing of expenses and $30K in Fuel offset by $60K in reduction of Municipal Contribution

The current envelope status are as follows:

-The net Nursing envelope is underspent by $50,512. -The net Program envelope is underspent by $49,493. -The Food envelope is underspent by $5,516.

There is a total of $105,521 net underspend in the flow through envelopes which is $136,873 favourable to budget.

If you have any questions or comments, please do not hesitate to call.

Yours sincerely,

Majuran Sivakumaren Manager, Extendicare Assist

Attachments cc: Keith Clement

Page 65 of 204 Centennial Manor

Financial Statement Package

August 31, 2020

Page 66 of 204 Centennial Manor Financial Statements For the month ended August 31, 2020 Page

Income Statement by Envelope 1-2

Variance Analysis 3-12

Nursing sub-envelope Statement 13

Balance Sheet 14

Statement of Changes 15

Accounts Receivable 16

Repairs and Maintenance 17

Summary by Envelope 18

COVID-19 Detail Sheet 19

Pandemic Pay Premium 20

Page 67 of 204 Centennial Manor Page 1 Income Statement by Envelope For the month ended August 2020 CURRENT MONTH YEAR-TO-DATE 12 MONTH ACTUAL PRD BUDGET PRD $ VAR PRD VAR ACTUAL PRD BUDGET PRD $ VAR PRD VAR BUDGET 91.72% 99.50% -7.78% OCCUPANCY % 94.52% 99.50% -4.98% 99.50% 1,860 1,860 - AVAILABLE RESIDENT DAYS 14,640 14,640 - 21,960 1,706 1,851 (145) EARNED RESIDENT DAYS 13,837 14,567 (730) 21,850

ACCOMMODATION (OA) $ 104,458 $ 61.23 $ 104,458 $ 56.44 $- $ 4.79 GOVT./RESIDENT FUNDING (per diem) $ 822,182 $ 59.42 $ 822,182 $ 56.44 $ - $ 2.98 $ 1,233,274 $ 2,660 $ 1.56 $ 2,139 $ 1.16 $ 521 $ 0.40 GLOBAL FUNDING - OA $ 16,240 $ 1.17 $ 13,668 $ 0.94 $ 2,571 $ 0.24 $ 22,086 $ 4,685 $ 2.75 $ 32,798 $ 17.72 $ (28,113) $ (14.98) MUNICIPAL CONTRIBUTION $ 201,473 $ 14.56 $ 262,385 $ 18.01 $ (60,911) $ (3.45) $ 393,577 $ 4,432 $ 2.60 $ 3,601 $ 1.95 $ 831 $ 0.65 REV - SEMI PRIVATE PREMIUM $ 31,798 $ 2.30 $ 28,154 $ 1.93 $ 3,643 $ 0.37 $ 42,327 $ 12,510 $ 7.33 $ 13,913 $ 7.52 $ (1,403) $ (0.18) REV - PRIVATE PREMIUM $ 102,840 $ 7.43 $ 108,301 $ 7.43 $ (5,461) $ (0.00) $ 163,055 $ - $ - $ - -$ $- -$ STRUCTURAL COMPLIANCE FUNDING $ 16,605 $ 1.20 $ 16,425 $ 1.13 $180 $ 0.07 $ 16,425 $ 1,206 $ 0.71 $ 904 $ 0.49 $ 302 $ 0.22 ANCILLARY REVENUE $ 8,476 $ 0.61 $ 8,033 $ 0.55 $443 $ 0.06 $ 17,001 $ - $ - $ 467 $ 0.25 $(467) $ (0.25) INTEREST REVENUE $ 2,412 $ 0.17 $ 3,733 $ 0.26 $ (1,321) $ (0.08) $ 5,600 $ 129,951 $ 76.17 $ 158,280 $ 85.52 $ (28,329) $ (9.35) TOTAL ACCOMODATION REVENUE $ 1,202,026 $ 86.87 $ 1,262,882 $ 86.70 $ (60,856) $ 0.17 $ 1,893,344

$ 12,141 $ 7.12 $ 12,720 $ 6.87 $ 579 $ (0.24) WAGES - ADMIN $ 104,692 $ 7.57 $ 100,118 $ 6.87 $ (4,574) $ (0.69) $ 150,178 $ 27,166 $ 15.92 $ 24,437 $ 13.20 $ (2,728) $ (2.72) WAGES - DIETARY $ 224,908 $ 16.25 $ 191,599 $ 13.15 $ (33,309) $ (3.10) $ 288,686 $ 9,141 $ 5.36 $ 9,347 $ 5.05 $ 206 $ (0.31) WAGES - HOUSEKEEPING $ 77,281 $ 5.59 $ 73,227 $ 5.03 $ (4,053) $ (0.56) $ 110,436 $ 3,860 $ 2.26 $ 4,336 $ 2.34 $ 475 $ 0.08 WAGES - LAUNDRY $ 33,376 $ 2.41 $ 33,970 $ 2.33 $594 $ (0.08) $ 51,223 $ 4,066 $ 2.38 $ 5,761 $ 3.11 $ 1,695 $ 0.73 WAGES - MAINTENANCE $ 29,707 $ 2.15 $ 45,344 $ 3.11 $ 15,637 $ 0.97 $ 68,016 $ 56,374 $ 33.04 $ 56,601 $ 30.58 $ 227 $ (2.46) TOTAL WAGES $ 469,964 $ 33.96 $ 444,259 $ 30.50 $ (25,705) $ (3.47) $ 668,539 $ 14,252 $ 8.35 $ 17,612 $ 9.52 $ 3,360 $ 1.16 BENEFITS $ 136,701 $ 9.88 $ 138,479 $ 9.51 $ 1,778 $ (0.37) $ 207,971 $ 4,598 $ 2.70 $ 3,929 $ 2.12 $(669) $ (0.57) UTILITIES - FUEL $ 60,549 $ 4.38 $ 89,557 $ 6.15 $ 29,008 $ 1.77 $ 137,439 $ 7,420 $ 4.35 $ 7,526 $ 4.07 $ 106 $ (0.28) UTILITIES - HYDRO $ 44,284 $ 3.20 $ 60,048 $ 4.12 $ 15,764 $ 0.92 $ 88,111 $ 5,205 $ 3.05 $ 4,537 $ 2.45 $(668) $ (0.60) UTILITIES - WATER $ 35,987 $ 2.60 $ 34,429 $ 2.36 $ (1,558) $ (0.24) $ 53,244 $ - $ - $ 10,936 $ 5.91 $ 10,936 $ 5.91 REPAIRS & MAINT. - PLANNED $ 21,229 $ 1.53 $ 87,485 $ 6.01 $ 66,257 $ 4.47 $ 131,228 $ 4,294 $ 2.52 $ 5,502 $ 2.97 $ 1,208 $ 0.46 REPAIRS & MAINT. - PROVISIONAL $ 28,808 $ 2.08 $ 44,014 $ 3.02 $ 15,206 $ 0.94 $ 66,021 $ 4,405 $ 2.58 $ 2,594 $ 1.40 $ (1,811) $ (1.18) MAINTENANCE CONTRACTS $ 31,880 $ 2.30 $ 25,521 $ 1.75 $ (6,359) $ (0.55) $ 37,409 $706 $ 0.41 $ 1,753 $ 0.95 $ 1,048 $ 0.53 SUPPLIES - DIETARY $ 5,952 $ 0.43 $ 14,028 $ 0.96 $ 8,076 $ 0.53 $ 21,042 $ 1,136 $ 0.67 $ 1,792 $ 0.97 $ 656 $ 0.30 SUPPLIES - HOUSEKEEPING $ 13,271 $ 0.96 $ 14,334 $ 0.98 $ 1,064 $ 0.02 $ 21,501 $ 1,202 $ 0.70 $ 1,032 $ 0.56 $(170) $ (0.15) SUPPLIES - LAUNDRY $ 10,979 $ 0.79 $ 8,254 $ 0.57 $ (2,725) $ (0.23) $ 12,381 $ 3,626 $ 2.13 $ 584 $ 0.32 $ (3,042) $ (1.81) SUPPLIES - MAINTENANCE $ 10,888 $ 0.79 $ 4,670 $ 0.32 $ (6,217) $ (0.47) $ 7,005 $ 3,341 $ 1.96 $ 3,118 $ 1.68 $(222) $ (0.27) INSURANCE $ 26,311 $ 1.90 $ 24,947 $ 1.71 $ (1,363) $ (0.19) $ 37,421 $ 17,030 $ 9.98 $ 9,977 $ 5.39 $ (7,053) $ (4.59) OTHER G&A COSTS $ 78,065 $ 5.64 $ 79,818 $ 5.48 $ 1,753 $ (0.16) $ 120,237 $ 1,881 $ 1.10 $ 952 $ 0.51 $(929) $ (0.59) BOARD EXPENSES $ 3,288 $ 0.24 $ 7,617 $ 0.52 $ 4,329 $ 0.29 $ 11,426 $ 15,805 $ 9.26 $ 14,667 $ 7.92 $ (1,139) $ (1.34) MANAGEMENT FEE $ 123,396 $ 8.92 $ 115,953 $ 7.96 $ (7,443) $ (0.96) $ 174,016 $ 84,901 $ 49.77 $ 86,510 $ 46.74 $ 1,609 $ (3.02) TOTAL OTHER EXPENSE $ 631,587 $ 45.64 $ 749,155 $ 51.43 $ 117,568 $ 5.78 $ 1,126,452

$ 141,275 $ 82.81 $ 143,112 $ 77.33 $ 1,837 $ (5.48) TOTAL ACCOMMODATION EXPENSE $ 1,101,551 $ 79.61 $ 1,193,414 $ 81.93 $ 91,863 $ 2.32 $ 1,794,990

$ (11,324) $ (6.64) $ 15,168 -$ $ (26,492) $ (6.64) NET ACCOMMODATION INCOME $ 100,475 $ 7.26 $ 69,468 $ 4.77 $ 31,007 $ 2.49 $ 98,354

FOOD (RF) $ 17,744 $ 10.40 $ 17,744 $ 9.59 $- $ (0.81) GOVERNMENT FUNDING (per diem) $ 139,666 $ 10.09 $ 139,666 $ 9.59 $ - $ (0.51) $ 209,498 $ - $ - $ - -$ $- -$ DEFERRED FOOD REVENUE $ 0 $ 0.00 $ - -$ $ 0 $ 0.00 $- $ (6,262) $ (3.67) $ - -$ $ (6,262) $ (3.67) INTRA-ENVELOPE DEFERRAL ADJUSTMENT $ (5,516) $ (0.40) $ - -$ $ (5,516) $ (0.40) $- Page 68 of204 $ 11,482 $ 6.73 $ 17,744 $ 10.40 $ (6,262) TOTAL FOOD REVENUE $ 134,149 $ 9.69 $ 139,666 $ 9.59 $ (5,516) $ (0.11) $ 209,498 $ 11,482 $ 6.73 $ 17,744 $ 9.59 $ 6,262 $ 2.86 RAW FOOD $ 134,149 $ 9.69 $ 139,666 $ 9.59 $ 5,516 $ (0.11) $ 209,498 $ 11,482 $ 6.73 $ 17,744 $ 10.40 $ 6,262 TOTAL FOOD EXPENSE $ 134,149 $ 9.69 $ 139,666 $ 9.59 $ 5,516 $ (0.11) $ 209,498

$ - $ - $- NET FOOD INCOME $ - $ - $ - $ - Centennial Manor Page 2 Income Statement by Envelope For the month ended August 2020 CURRENT MONTH YEAR-TO-DATE 12 MONTH ACTUAL PRD BUDGET PRD $ VAR PRD VAR ACTUAL PRD BUDGET PRD $ VAR PRD VAR BUDGET

NURSING (NPC) $ 182,407 $ 98.56 $ 187,839 $ 101.50 $ (5,431) $ (2.93) GOVERNMENT FUNDING (per diem) $ 1,475,865 $ 106.66 $ 1,480,633 $ 101.64 $ (4,768) $ 5.02 $ 2,220,950 $ - $ - $ - -$ $- -$ PANDEMIC FUNDING $ 123,000 $ 8.89 $ - -$ $ 123,000 $ 8.89 $- $ - $ - $ - -$ $- -$ PANDEMIC PAY FUNDING $ 279,109 $ 20.17 $ - -$ $ 279,109 $ 20.17 $- $ 5,636 $ 3.30 $ 4,526 $ 2.45 $ 1,110 $ 0.86 GLOBAL FUNDING - NSG $ 34,367 $ 2.48 $ 28,889 $ 1.98 $ 5,478 $ 0.50 $ 46,700 $ 11,641 $ 6.82 $ 11,641 $ 6.29 $- $ 0.53 PAY EQUITY FUNDING $ 93,128 $ 6.73 $ 93,128 $ 6.39 $ - $ 0.34 $ 139,692 $ 29,089 $ 17.05 $ - -$ $ 29,089 $ 17.05 DEFERRED PANDEMIC REVENUE $ (0) $ (0.00) $ - -$ $ (0) $ (0.00) $- $ 33,456 $ 19.61 $ - -$ $ 33,456 $ 19.61 DEFERRED PANDEMIC PAY REVENUE $ (130,612) $ (9.44) $ - -$ $ (130,612) $ (9.44) $- $ (500) $ (0.29) $ - -$ $(500) $ (0.29) DEFERRED FALLS PREVENTION REVENUE $ (2,892) $ (0.21) $ - -$ $ (2,892) $ (0.21) $- $ 2,608 $ 1.53 $ - -$ $ 2,608 $ 1.53 DEFERRED NURSING REVENUE $ - -$ $ - -$ $ - -$ $- $ 6,316 $ 3.70 $ 5,752 $ 3.11 $ 564 $ 0.59 INTRA-ENVELOPE DEFERRAL ADJUSTMENT $ 55,009 $ 3.98 $ 44,512 $ 3.06 $ 10,498 $ 0.92 $ 66,657 $ 270,654 $ 158.65 $ 209,757 $ 113.34 $ 60,897 $ 45.31 TOTAL NURSING REVENUE $ 1,926,975 $ 139.26 $ 1,647,162 $ 113.08 $ 279,813 $ 26.19 $ 2,473,999 $ 209,882 $ 123.03 $ 161,874 $ 87.47 $ (48,008) $ (35.56) WAGES $ 1,516,621 $ 109.61 $ 1,267,844 $ 87.04 $ (248,778) $ (22.57) $ 1,910,970 $ 51,783 $ 30.35 $ 43,835 $ 23.69 $ (7,948) $ (6.67) BENEFITS $ 361,721 $ 26.14 $ 344,078 $ 23.62 $ (17,642) $ (2.52) $ 517,275 $ 4,437 $ 2.60 $ 2,562 $ 1.38 $ (1,875) $ (1.22) SUPPLIES $ 32,934 $ 2.38 $ 20,456 $ 1.40 $ (12,477) $ (0.98) $ 30,684 $ 2,232 $ 1.31 $ 2,232 $ 1.21 $- $ (0.10) INCONTINENT SUPPLIES $ 17,495 $ 1.26 $ 17,568 $ 1.21 $ 73 $ (0.06) $ 26,352 $655 $ 0.38 $ 655 $ 0.35 $- $ (0.03) MEDICAL ADVISORY $ 5,242 $ 0.38 $ 5,242 $ 0.36 $ 0 $ (0.02) $ 7,863 $ - $ - $ 500 $ 0.27 $ 500 $ 0.27 REPAIRS & MAINTENANCE $ 1,390 $ 0.10 $ 4,000 $ 0.27 $ 2,610 $ 0.17 $ 6,000 $ 1,164 $ 0.68 $ 1,166 $ 0.63 $ 2 $ (0.05) MAINTENANCE CONTRACTS $ 9,877 $ 0.71 $ 9,326 $ 0.64 $ (552) $ (0.07) $ 13,989 $ 1,250 $ 0.73 $ 1,250 $ 0.68 $- $ (0.06) OTHER G&A COSTS $ 9,678 $ 0.70 $ 10,000 $ 0.69 $322 $ (0.01) $ 15,000 $ 271,403 $ 159.09 $ 214,074 $ 115.67 $ (57,330) $ (43.42) TOTAL NURSING EXPENSE $ 1,954,957 $ 141.28 $ 1,678,514 $ 115.23 $ (276,444) $ (26.06) $ 2,528,132

$ (750.00) $ (0.44) $ (4,317) $ (2.33) $ 3,567 $ 1.89 NET NURSING INCOME $ (27,983) $ (2.02) $ (31,352) $ (2.15) $ 3,369 $ 0.13 $ (54,133)

PROGRAM (PSS) $ 22,432 $ 13.15 $ 22,432 $ 12.12 $- $ 1.03 GOVERNMENT FUNDING (per diem) $ 176,558 $ 12.76 $ 176,558 $ 12.12 $ - $ 0.64 $ 264,838 $ - $ - $ - -$ $- -$ OCCUPANCY CLAWBACK $ - -$ $ - -$ $ - -$ $- $ - $ - $ - -$ $- -$ PAY EQUITY FUNDING $ - -$ $ - -$ $ - -$ $- $ - $ - $ - -$ $- -$ DEFERRED PHYSIO FUNDING REVENUE $ - -$ $ - -$ $ - -$ $- $ - $ - $ - -$ $- -$ DEFERRED PROGRAM REVENUE $ - -$ $ - -$ $ - -$ $- $ (54) $ (0.03) $ (5,752) $ (3.11) $ 5,698 $ 3.08 INTRA-ENVELOPE DEFERRAL ADJUSTMENT $ (49,493) $ (3.58) $ (44,512) $ (3.06) $ (4,982) $ (0.52) $ (66,657) $ 22,378 $ 13.12 $ 16,680 $ 9.01 $ 5,698 $ 4.10 TOTAL PROGRAM REVENUE $ 127,065 $ 9.18 $ 132,047 $ 9.06 $ (4,982) $ 0.12 $ 198,181 $ 20,521 $ 12.03 $ 13,102 $ 7.08 $ (7,419) $ (4.95) WAGES $ 105,118 $ 7.60 $ 103,684 $ 7.12 $ (1,434) $ (0.48) $ 155,624 $ 1,649 $ 0.97 $ 1,979 $ 1.07 $ 330 $ 0.10 BENEFITS $ 14,019 $ 1.01 $ 15,582 $ 1.07 $ 1,563 $ 0.06 $ 23,384 $208 $ 0.12 $ 1,577 $ 0.85 $ 1,370 $ 0.73 SUPPLIES $ 7,928 $ 0.57 $ 12,611 $ 0.87 $ 4,683 $ 0.29 $ 18,917 $ - $ - $ 21 $ 0.01 $ 21 $ 0.01 OTHER G&A COSTS $ - -$ $ 170 $ 0.01 $170 $ 0.01 $ 255 $ 22,378 $ 13.12 $ 16,680 $ 9.01 $ (5,698) $ (4.10) TOTAL PROGRAM EXPENSE $ 127,065 $ 9.18 $ 132,047 $ 9.06 $ 4,982 $ (0.12) $ 198,181

$ - $ - $ - -$ $- -$ NET PROGRAM INCOME $ - -$ $ - -$ $ - -$ $-

$ (12,074) $ (7.08) $ 10,851 $ 5.86 $ (22,925) $ (12.94) EBITDA $ 72,493 $ 5.24 $ 38,116 $ 2.62 $ 34,377 $ 2.62 $ 44,221 -2.85% 2.82% -5.68% MARGIN % 2.23% 1.25% 0.97% 0.97%

ADJUSTMENTS TO CASH FLOW Page 69 of204 $ (10,000) $ (5.86) $ (10,000) $ (5.40) $- $ 0.46 RESERVE $ (80,000) $ (46.89) $ (80,000) $ (43.23) $ - $ 3.67 $- $ (22,074) $ (12.94) $ 10,851 $ 5.86 $ (32,925) $ 18.80 NET CASH FLOW $ (7,507) $ (4.40) $ 38,116 $ 20.60 $ (45,623) $ 25.00 $ 44,221

Prepared by Jonathan Chau Date 9/20/2020 Reviewed by Majuran Sivakumaren Date Sept 22, 2020 Centennial Manor Variance Analysis Report For the month ended August 2020 Page 1

Current Month's Variance Favourable/ Accommodation Food Nursing Programs (Unfavourable)

Revenue Variance $ (28,300) $ (6,300) $ 60,900 $ 5,700 $ 32,000 Expense Variance $ 1,800 $ 6,300 $ (57,300) $ (5,700) $ (54,900) Total Variance$ (26,500) -$ $ 3,600 $ - $ (22,900)

Accommodation Revenue Government/Resident Funding (per diem): $ 600 The Accommodation variance is a result of the following:

Revenue Description Type Actual Budget Variance Explanation New increase of 1.5% of Global Funding current budgeted PRD will be received as per Ministry Global Funding Per Diem $ 1.61 $ 1.16 $ 600 notice. Amount was recorded as a receivable in the month. $ 600

Previous Current Month YTD Month YTD Actual Budgeted Clawback Clawback Clawback Clawback Variance $ - $ - $ - $ - $ -

Municipal Contribution: $ (28,100) No funding was received despite being budgeted. Will follow up with home on this

Preferred Accommodations: $ (600) Occupancy Actual Budgeted Residents Residents Semi-Private 4.00 9.00 Private 2.00 5.00 Semi-Private "A" 6.00 3.00 Private "A" 13.00 13.00 25.00 25.00 30.00

Ancillary and Interest Revenue: $ (200) The unfavourable variance is mainly due to no interest, $0.4K.

Total Accommodation Revenue Variance $ (28,300) Page 70 of204 Centennial Manor Variance Analysis Report For the month ended August 2020 Page 2

Current Month's Variance Favourable/ Accommodation Expenses Productive Wages and Salaries: $ 200 Please refer to page 5. Benefits: $ 3,400 The favourable variance is largely due to Group Benefits in Lieu $2.2K, CPP $1K

Utilities: $ (1,200) Unfavorable variance due to fuel $0.6K and water $0.6K

Repairs & Maintenance (Planned & Provisional): $ 12,100 Favorable due to no planned & provisional maintenance in the month

Maintenance Contracts: $ (1,800) The unfavourable variance is mainly due to Elevator, $1.5K

Supplies: $ (1,500) Unfavorable variance largely due to maintenance $3K offset by favorable variances in other OA supplies

Other G&A Costs: $ (7,100) Unfavorable due to legal fees $8K offset by favorable variances in other G&A accounts

Management Fees: $ (1,100) Unfavourable variance due to increased revenues resulting in higher management fees

Operating Expenses with a variance of less than $1,000: $ (1,200) There is no other material variances.

Total Accommodation Expense Variance $ 1,800

Total Accommodation Operating Variance $ (26,500) Page 71 of204 Page 5 Manitoulin Centennial Manor Variance Analysis Report - Accomodation Envelope Wages For the month ended August 2020

Productive Costs Non-Productive Purchased Total Variance Comments Usage Variance Rate Variance Variance Services Hours Amount $ Wage Rate Amount $ Variance Office & Administration: 11000 Administrator (O) 16.8 802 $ 0.01 1 (517) - 286 20050 Receptionist - P/T (O) (1.3) (27) $ (0.00) (0) 67 - 41 20000 Office Manager (O) 9.4 231 $ 0.34 40 (19) - 252 20010 - - $ - - - - - Total Office & Administration 24.9 1,006 41 (468) - 579

Dietary: 22020 Food Service Supervisor (O) (13.5) (413) $ 2.70 258 (1,297) - (1,452) The employee is working full time but it was originally budgeted at 45 hours bi-weekly. 41010.41020 Cook 1&2 (23.0) (504) $ (0.24) (115) (162) - (781) 42000 Dietary Aide (S) (0.6) (12) $ (0.44) (167) (316) - (495) Total Dietary (37.1) (929) (24) (1,776) - (2,728)

Housekeeping: 42100 Housekeeping Aide (O) 1.7 37 $ (0.51) (192) 362 - 206 Total Housekeeping 1.7 37 (192) 362 - 206

Laundry: 42200 Laundry Aide (S) 4.4 95 $ (0.69) (114) 494 - 475 Total Laundry 4.4 95 (114) 494 - 475

Maintenance: 22700 Maintenance Supervisor (O) 60.3 1,840 $ 30.53 - 188 - 2,028 Position has been vacant since December 2019. Total Maintenance 51.8 1,649 (72) 118 - 1,695

Total OA Wage Variance 45.7 1,859 (361) (1,270) - 227

**Only Job Classes with significant variances are shown Page 72 of204 Centennial Manor Variance Analysis Report For the month ended August 2020 Page 6

Current Month's Variance Favourable/ Food Revenue Deferred Food Revenue: $ - Food costs are expense accountable and when funds are not spent, they must be deferred and returned to the Ministry of Health. Current spending result in the following adjustment:

Additional Revenue/ Monthly (Revenue Expenditure Funding Deferral) Budget Variance

Food$ 11,482 $ 17,744 $ - $ - $ - (1)

(1) Food is underspent $5,516 calendar year to date before any intra-envelope deferral adjustments.

Intra-Envelope Deferral Adjustment: $ (6,300) MOH regulations allow for the transfer of underspent envelope funding in Nursing and Programs to overspending in Nursing, Programs and Food. As a result of year to date spending, there was an adjustment made in the current month.

Total Food Revenue Variance $ (6,300)

Food Expenses Raw Food: $ 6,300 The food cost report was not completed in August and no inventory adjustment was made. YTD the food expense will be more correct to level once the food cost report is received and the monthly adjustments are made.

Total Food Expense Variance $ 6,300

Total Net Food Income Variance $ - Page 73 of204 Centennial Manor Variance Analysis Report For the month ended August 2020 Page 7

Current Month's Variance Favourable/ Nursing Revenue Government Funding (per diem): $ (4,300) Revenue Description Type Actual Budget Variance Explanation Adjusted CMI decreased to 0.8668 from 0.8967 Nursing Per Diem$ 98.56 $ 101.50 $ (5,468) in July which was not budgeted for

New increase of 1.5% of Global Funding current budgeted PRD will be received as per Ministry Global Funding Per Diem$ 3.03 $ 2.43 $ 1,216 notice. Amount was recorded as a receivable in the month. $ (4,252)

Pandemic Funding: $ - Government funding received for June 2020. Temporary pandemic pay of $4/hr premium and $250 lump sum amounts to frontline staff across four 4-week pay periods.

Deferred Nursing Revenue: $ 64,700 The Nursing and Personal Care Envelope costs are expense accountable and when funds are not spent, they must be returned to the Ministry of Health and deferred. Current spending patterns result in the following revenue adjustments:

Additional Revenue/ Monthly (Revenue Envelope Expenditure Funding Deferral) Budget Variance

Nursing & Personal Care $ 163,909 $ 205,500 $ 2,608 $ - $ 2,608 (1) FALLS PREVENTION $ - $ 500 $ (500) $ - $ (500) (2) Pandemic $ 40,583 $ - $ 29,089 $ - $ 29,089 (3) $ 271,403 $ 206,000 $ 31,198 $ - $ 31,198

(1) Nursing is overspent $202,111 calendar year to date before any intra-envelope deferral adjustments. (2) Falls Prevention is underspent $2,892 calendar year to date. (3) Pandemic funding is overspent $11,494 calendar year to date.

Intra-Envelope Deferral Adjustment: $ 500 MOH regulations allow for the transfer of underspent envelope funding in Nursing and Programs to overspending in Nursing, Programs and Food. As a result of year to date spending, there was an adjustment made in the current month.

Total Nursing Revenue Variance $ 60,900 Page 74 of204 Centennial Manor Variance Analysis Report For the month ended August 2020 Page 8

Current Month's Variance Favourable/ Nursing Expenses Productive Wages and Salaries: $ (48,000) Please refer to page 9.

Benefits: $ (7,900) The unfavourable variance is due to CPP, $2K; Income Protection, $2.8K; & Pension, $1.2K.

Supplies: $ (1,900) The unfavourable variance is mainly due to pandemic supplies, $2K.

Operating Expenses with a variance of less than $1,000: $ 500 There is no other material variances.

Total Nursing Expense Variance $ (57,300) Total Net Nursing Income Variance $ 3,600 Page 75 of204 Page 9 Manitoulin Centennial Manor Variance Analysis Report - Nursing Envelope Wages For the month ended August 2020

Productive Costs Non-Productive Purchased Total Variance Comments Usage Variance Rate Variance Variance Services Hours Amount $ Wage Rate Amount $ Variance NURSING: 12010 DOC (O) 26 1,211 $ 0.53 64 496 - 1,771 33000 Registered Nurse (ONA) (43) (1,636) $ (12.23) (8,584) (6,546) - (16,766) Unfavorable due to increase in usage and wage rate 33010 Registered Nurse - PT (ONA) 73 3,013 $ (5.44) 26 1,014 - 4,053 Usage variance slightly offsets with full time RN position. Favorable largely due to lower usage 33100 RPN(S)-RPN 110 3,029 $ 1.20 727 1,413 - 5,169 Usage variance due to RPN's taking unpaid sick time. 42310 Health Care Aide (S) (24) (523) $ (0.36) (1,127) (184) 6,975 5,140 Usage variance is due to more aides working instead of purchased services needed. There were no purchased services this month vs. a $6.7K budget. 42420 Personal Support Worker (S) - - $ - - - - - 42300 Nursing Aide 14 394 $ 11.63 143 180 - 717 Nursing Clerk (28) (596) $ (0.01) (1) 94 - (502) MDS/RAI(new coding) 102 2,629 $ 25.74 - 309 - 2,937 Total Regular Nursing 230 7,519 (8,751) (3,223) 6,975 2,519

PANDEMIC Sub-envelope COVID-19 Housekeeping Aide (264) - $ (20.86) (5,510) (330) - (5,840) Unfavourable rate variance due to COVID-19 pandemic which was not budgeted for. COVID-19 Laundry Aide (66) - $ (21.70) (1,441) (180) - (1,621) Unfavourable rate variance due to COVID-19 pandemic which was not budgeted for. COVID-19 Health Care Aide (5) - $ (22.67) (119) (11) - (131) Partial offset with Health Care Aide above. COVID-19 Nursing Clerk 16 - $ (15.03) 243 7 - 250 Partial offset with Nursing Clerk above. COVID-19 RPN (3) - $ (25.91) (74) (5) - (78) Partial offset with RPN above. COVID-19 Purchased Services - - $ - - - (26,317) (26,317) Total PANDEMIC Envelope (322) - (106) (6,902) (519) ( 26,317) ( 33,737)

PANDEMIC PAY Sub-envelope: 20086 RAI Coordinator - (681) $ - - (70) - (751) 33000 Registered Nurse (ONA) - (1,798) $ - - (574) - (2,372) 33010 Registered Nurse - PT (ONA) - 21 $ - - (6) - 15 33100 RPN(S)-RPN - (1,202) $ - - - - (1,202) 41010 Cook 1 - (370) $ - - - - (370) 42000 Dietary Aide (S) - (1,873) $ - - - - (1,873) 42100 Housekeeping Aide (O) - (2,283) $ - - - - (2,283) 42300 Nursing Aide - (408) $ - - - - (408) 42310 Health Care Aide (S) - (7,377) $ - - (270) - (7,647) 42400 Activity Aides (O) - (478) $ - - (13) - (491) 42700 Maintenance Worker (O) - (440) $ - - - - (440) Total PANDEMIC Sub-envelope - (16,889) - (650) - ( 17,822)

Total NURSING Wage Variance 230 (9,370) (8,751) (3,873) 6,975 (49,040)

**Only Job Classes with significant variances are shown Page 76 of204 Centennial Manor Variance Analysis Report For the month ended August 2020 Page 10

Current Month's Variance Favourable/

Program Revenue Intra-Envelope Deferral Adjustment: $ 5,700 MOH regulations allow for the transfer of underspent envelope funding in Nursing and Programs to overspending in Nursing, Programs and Food. As a result of year to date spending, there was an adjustment made in the current month.

Total Program Revenue Variance $ 5,700 Page 77 of204 Centennial Manor Variance Analysis Report For the month ended August 2020 Page 11

Current Month's Variance Favourable/ Program Expenses Productive Wages and Salaries: $ (7,400) Please refer to page 12.

Supplies: $ 1,400 The favourable variance is due to savings in entertainment supplies.

Operating Expenses with a variance of less than $500: $ 300 There is no other material variances.

Total Program Expense Variance $ (5,700)

Total Net Program Income Variance $ -

TOTAL VARIANCE $ (22,900) Page 78 of204 Page 12 Manitoulin Centennial Manor Variance Analysis Report - Program Envelope Wages For the month ended August 2020

Productive Costs Non-Productive Purchased Total Variance Comments Usage Variance Rate Variance Variance Services Hours Amount $ Wage Rate Amount $ Variance PROGRAM: 42400 Activity Aides (O) (128.0) (1,960) $ 0.30 77 45 - (1,838) Unfavorable due to increased usage Physiotherapy - - $ - - - (6,153) (6,153) Unfavorable due to increaed usage in August 22400 Activity Director 41.5 1,038 $ 0.00 0 (466) - 572 Total Regular Program (86.6) (922) 78 (421) (6,153) (7,419)

**Only Job Classes with significant variances are shown Page 79 of204 Centennial Manor Page 12 For the month ended August 2020

CURRENT MONTH YEAR-TO-DATE ACTUAL PRD BUDGET PRD $ VAR PRD VAR ACTUAL PRD BUDGET PRD $ VAR PRD VAR 91.72% 99.50% -7.78% OCCUPANCY % 94.52% 99.50% -4.98% 1,860 1,860$ - 14,640 14,640 - 1,706 1,851 (145) EARNED RESIDENT DAYS 13,837 14,567 (730) PANDEMIC PAY ENVELOPE STATEMENT

$ - $ - $ - $ - $ - $ - GOVT. FUNDING$ 279,109 $ 20.17 $ - $ - $ 279,109 $ 20.17 $ - $ - $ - $ - $ - $ - OCCUPANCY CLAWBACK$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - PAY EQUITY FUNDING$ - $ - $ - $ - $ - $ - $ 33,456 $ 19.61 $ - $ - $ 33,456 $ 19.61 GOVT. REVENUE DEFERRAL$ (130,612) $ (9.44) $ - $ - $ (130,612) $ (9.44) $ 33,456 $ 19.61 $ - $ - $ 33,456 $ 19.61 TOTAL MDS/RAI REVENUE $ 148,497 $ 10.73 $ - $ - $ 148,497 $ 10.73

$ 18,001 $ 10.55 $ - $ - $ (18,001) $ (10.55) WAGES$ 132,970 $ 9.61 $ - $ - $ (132,970) $ (9.61) $ 15,454 $ 9.06 $ - $ - $ (15,454) $ (9.06) BENEFITS$ 15,526 $ 1.12 $ - $ - $ (15,526) $ (1.12) $ - $ - $ - $ - $ - $ - SUPPLIES$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - REPAIRS & MAINTENANCE$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - OTHER G&A COSTS$ - $ - $ - $ - $ - $ - $ 33,456 $ 19.61 $ - $ - $ (33,456) $ (19.61) TOTAL MDS/RAI EXPENSE $ 148,497 $ 10.73 $ - $ - $ (148,497) $ (10.73)

$ - $ - $ - $ - $ - $ - NET MDS/RAI ENVELOPE$ - $ - $ - $ - $ - $ -

PANDEMIC ENVELOPE STATEMENT

$ - $ - $ - $ - $ - $ - PANDEMIC FUNDING$ 105,115 $ 7.60 $ - $ - $ 105,115 $ 7.60 $ - $ - $ - $ - $ - $ - PANDEMIC PREMIUM FUNDING$ 148,497 $ 10.73 $ - $ - $ 148,497 $ 10.73 $ - $ - $ - $ - $ - $ - PAY EQUITY FUNDING$ - $ - $ - $ - $ - $ - $ 33,456 $ 19.61 $ - $ - $ 33,456 $ 19.61 PANDEMIC PREMIUM DEFERRAL$ (130,612) $ (9.44) $ - $ - $ (130,612) $ (9.44) $ 29,089 $ 17.05 $ - $ - $ 29,089 $ 17.05 PANDEMIC FUNDING DEFERRAL$ (0) $ (0.00) $ - $ - $ (0) $ (0.00) $ 62,545 $ 36.66 $ - $ - $ 62,545 $ 36.66 TOTAL PANDEMIC REVENUE $ 123,000 $ 8.89 $ - $ - $ 123,000 $ 8.89

$ 38,596 $ 22.62 $ - $ - $ (38,596) $ (22.62) PANDEMIC WAGES$ 114,790 $ 8.30 $ - $ - $ (114,790) $ (8.30) $ 1,414 $ 0.83 $ - $ - $ (1,414) $ (0.83) BENEFITS$ 7,225 $ 0.52 $ - $ - $ (7,225) $ (0.52) $ 574 $ 0.34 $ - $ - $ (574) $ (0.34) SUPPLIES$ 12,125 $ 0.88 $ - $ - $ (12,125) $ (0.88) $ 18,001 $ 10.55 $ - $ - $ (18,001) $ (10.55) PANDEMIC PREMIUM WAGES$ 132,970 $ 9.61 $ - $ - $ (132,970) $ (9.61) $ 15,454 $ 9.06 $ - $ - $ (15,454) $ (9.06) PANDEMIC PREMIUM BENEFITS$ 15,526 $ 1.12 $ - $ - $ (15,526) $ (1.12) $ - $ - $ - $ - $ - $ - OTHER G&A COSTS$ 73 $ 0.01 $ - $ - $ (73) $ (0.01) Page 80 of204 $ 74,039 $ 43.40 $ - $ - $ (74,039) $ (43.40) TOTAL PANDEMIC EXPENSE $ 282,709 $ 20.43 $ - $ - $ (282,709) $ (20.43)

$ (11,494) $ (6.74) $ - $ - $ (11,494) $ (6.74) NET PANDEMIC ENVELOPE$ (159,709) $ (11.54) $ - $ - $ (159,709) $ (11.54) Centennial Manor Page 13 For the month ended August 2020

$ 500 $ 0.29 $ 500 $ 0.27 $ - $ 0.02 GOVT. FUNDING$ 4,000 $ 0.29 $ 4,000 $ 0.27 $ - $ 0.01 $ - $ - $ - $ - $ - $ - OCCUPANCY CLAWBACK$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - PAY EQUITY FUNDING$ - $ - $ - $ - $ - $ - $ (500) $ (0.29) $ - $ - $ (500) $ (0.29) GOVT. REVENUE DEFERRAL$ (2,892) $ (0.21) $ - $ - $ (2,892) $ (0.21) $ - $ - $ 500 $ 0.27 $ (500) $ (0.27) TOTAL FALLS PREVENTION REVENUE $ 1,108 $ 0.08 $ 4,000 $ 0.27 $ (2,892) $ (0.19)

$ - $ - $ - $ - $ - $ - WAGES$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - BENEFITS$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - SUPPLIES$ - $ - $ - $ - $ - $ - $ - $ - $ 500 $ 0.27 $ 500 $ 0.27 REPAIRS & MAINTENANCE$ 1,108 $ 0.08 $ 4,000 $ 0.27 $ 2,892 $ 0.19 $ - $ - $ - $ - $ - $ - OTHER G&A COSTS$ - $ - $ - $ - $ - $ - $ - $ - $ 500 $ 0.27 $ 500 $ 0.27 TOTAL FALLS PREVENTION EXPENSE $ 1,108 $ 0.08 $ 4,000 $ 0.27 $ 2,892 $ 0.19

$ - $ - $ - $ - $ - $ - NET FALLS PREVENTION ENVELOPE$ - $ - $ - $ - $ - $ - Page 81 of204 Centennial Manor Page 14 Balance Sheet As of August 31, 2020

August 31, 2020 December 31, 2019 Current Assets Cash and cash equivalents$ 783,833 $ 523,939 * Reserves$ 200,000 $ 120,000 Accounts Receivable-Municipality$ 11,742 $ 4,561 Trust Funds$ (6,672) $ (6,672) Accounts Receivable - Residents$ 9,114 $ 13,376 Accounts Receivable-Gov't paid$ 8,293 $ 0 Accounts Receivable$ 33,408 $ 31,351 Inventory$ 24,396 $ 20,949 Prepaids$ 27,401 $ 12,086 Total Current Assets$ 1,091,515 $ 719,590

TOTAL ASSETS $ 1,091,515 $ 719,590

Liabilities

Current Liabilities Short Term Loans$ 10,000 $ 10,000 Accounts Payable - Vendors$ 53,324 $ 259,036 ** Accounts Payable - Other$ 2,025 $ 980 Payroll Clearing$ 346,920 $ 165,990 Accrued Liabilities - Vacation$ 133,558 $ 134,128 Accrued Liabilities - Utilities$ 16,008 $ 29,919 Accrued Liabilities - Management Fees$ 65,032 $ (143,403) Accrued Liabilities - Other$ 135,286 $ 116,521 Retrowages$ 23,755 $ 30,977 Deferred Revenue$ 120,172 $ 6,162 Accrued liabilities - Government Overfunding prior years$ (75,263) $ (78,933) Food Clearing$ (45) $ 10 Total Current Liabilities$ 830,820 $ 531,388

TOTAL LIABILITIES $ 830,820 $ 531,388

Shareholder's Equity Retained Earnings - Current Year$ 72,493 $ 116,781 Retained Earnings$ 148,521 $ 31,741 Reserve Funds$ 39,681 $ 39,681 Total Shareholder's Equity$ 260,695 $ 188,202

Page 82 of204 TOTAL SHAREHOLDER'S EQUITY $ 260,695 $ 188,202

TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY $ 1,091,515 $ 719,590

*$10K reserve for capital purchase is set up monthly beginning January 2019. **Include GST/PST payable balance for the year. ***December 31, 2019 balance due to miscoding and reconciled in January 2020. Centennial Manor Page 15 Statement of Changes For the month of August 2020

Current Year to Date August 31, 2020 August 31, 2020 Operating Cash Flows Net Earnings$ (12,074) $ 72,493

Net Change to Current Working Capital Items: Accounts Receivable$ 4,976 $ (13,269) Inventory$ - $ (3,446) Prepaids$ 6,169 $ (15,314) Accounts Payable & Accrued Liabilities$ (3,297) $ 299,432 Total Cash Provided (Used) By Operations$ (4,225) $ 339,894

Investing Cash Flows Investments$ (10,000) $ (80,000) Total Cash Provided (Used) By Investing Activities$ (10,000) $ (80,000)

Financing Cash Flows Total Cash Provided (Used) By Financing Activities$ - $ -

Increase (Decrease) in cash$ (14,225) $ 259,894

Cash at beginning of period$ 798,058 $ 523,939 Cash at end of period$ 783,833 $ 783,833 Page 83 of204 Page 16

Centennial Manor Accounts Receivable Aged Trial Balance As of August 31, 2020

Total Aug Jul Jun May & Prior Total Municipality A/R Balance (1101060) 11,742 $ - $ 8,335 $ 3,408 Total Resident A/R Balance (1101000) 9,114 $ 8,889 $ 225 $ - $ - A/R Balance Subtotal$ 20,856 $ 8,889 $ 225 $ 8,335 $ 3,408 Allowance for Doubtful Accounts$ - $ - $ - $ - $ - Total A/R Balance$ 20,856 $ 8,889 $ 225 $ 8,335 $ 3,408

Residents with a balance over 90 days

Resident Name Total Aug Jul Jun May & Prior Comments $ - $ - $ - $ - $ -

Updated By: Sharlene MacDonald

Date Updated: 9/20/2020 Page 84 of204 Centennial Manor Page 17 Repairs and Maintenance Analysis

Details for the month ended August 2020

Building R&M - Accommodation Department Item Description Supplier Budgeted Item Actual Amount

Budget Variance Total Accommodation Building R&M$ - $ 9,447.30 $ 9,447.30

Equipment R&M - Accommodation Department Item Description Supplier Budgeted Item Maintenance 0 SPECIALTY FURNITURE INC. Provisional$ 4,293.73 Budget Variance Total Accommodation Equipment R&M $ 4,293.73 $ 6,990.09 $ 2,696.36

Total Accommodation R&M$ 4,293.73 $ 16,437.39 $ 12,143.66 Summary of Full Year Repairs & Maintenance Spending Versus Budget - As of August 2020

Planned Building R&M Spending - Accommodation Budgeted Item Year to Date Actual Full Year Budget Remaining Amount Bollards for Propane Tank Protection $ - $ 3,000.00 $ 3,000.00 Bollards for Transformer Protection $ - $ 800.00 $ 800.00 Corridor Lighting Upgrade $ - $ 3,000.00 $ 3,000.00 Resident Washroom Lighting Upgrade $ - $ 3,500.00 $ 3,500.00 Air-Cooled condensers for Walk-in Units $ - $ 9,000.00 $ 9,000.00 Sprinkler Heads in Walk-in Units $ - $ 3,000.00 $ 3,000.00 Relocate Kitchen Hood Gas Valve $ - $ 3,000.00 $ 3,000.00 Install a Guard around the Elevator Motor $ - $ 6,000.00 $ 6,000.00 Purchase of Oven $ - $ 10,000.00 $ 10,000.00 Replace Damaged Window Units $ - $ 6,800.00 $ 6,800.00 Total Planned Building R&M Spending$ 382,119.48 $ 48,100.00 $ (334,019.48)

Total Provisional Building R&M Spending $ 15,690.18 $ 41,439.60 $ 25,749.42

Total Accommodation Building R&M$ 397,809.66 $ 89,539.60 $ (308,270.06)

Planned Equipment R&M Spending - Accommodation Budgeted Item Year to Date Actual Full Year Budget Remaining Amount $ - $ - $ - Total Planned Spending$ - $ - $ -

Total Provisional Spending $ 15,205.69 $ 24,581.04 $ 9,375.35

Total Accommodation Equipment R&M$ 15,205.69 $ 24,581.04 $ 9,375.35

Accommodation Repairs & Maintenance Grand Total$ 413,015.35 $ 114,120.64 $ (298,894.71) Page 85 of204 Centennial Manor Page 18 Envelope Balance Summary As of August 31, 2020

Current Month - August 2020 Nursing Envelope Program Envelope Food Envelope Nursing FALL PREVENTION BSO - Nurses Pandemic Net Nursing Program Net Program Revenue $ 17,744.40 $ 199,184.20 $ 500.00 $ - $ - $ 199,684.20 $ 22,431.60 $ 22,431.60 Expenses $ 11,482.09 $ 163,908.73 $ - $ 33,455.56 $ 40,583.47 $ 271,403.32 $ 22,377.82 $ 22,377.82 Total Under/(Over) Spend$ 6,262.31 $ 35,275.47 $ 500.00 $ (33,455.56) $ (40,583.47) $ (71,719.12) $ 53.78 $ 53.78 Intra-envelope Deferral $ (6,262.31) $ 6,316.09 $ 6,316.09 $ (53.78) $ (53.78) Adjusted Under/(Over) Spend $ - $ 41,591.56 $ 500.00 $ (33,455.56) $ (40,583.47) $ (65,403.03) $ (0.00) $ (0.00)

January to August 2020 Nursing Envelope Program Envelope Food Envelope Nursing FALL PREVENTION Pandemic Pay Pandemic Net Nursing Program Net Program Revenue $ 139,665.60 $ 1,320,251.35 $ 4,000.00 $ 279,109.00 $ 123,000.00 $ 2,005,469.35 $ 176,558.40 $ 176,558.40 Expenses $ 134,149.42 $ 1,522,361.85 $ 1,108.00 $ 148,496.68 $ 134,494.08 $ 1,954,957.29 $ 127,065.18 $ 127,065.18 Total Under/(Over) Spend$ 5,516.18 $ (202,110.50) $ 2,892.00 $ 130,612.32 $ (11,494.08) $ 50,512.06 $ 49,493.22 $ 49,493.22 Intra-envelope Deferral $ (5,516.18) $ 55,009.40 $ 55,009.40 $ (49,493.22) $ (49,493.22) Adjusted Under/(Over) Spend $ (0.00) $ (147,101.10) $ 2,892.00 $ 130,612.32 $ (11,494.08) $ 105,521.46 $ - $ -

Total Calendar Year Under/(Over) Spend $ 5,516.18 $ (202,110.50) $ 2,892.00 $ 130,612.32 $ (11,494.08) $ 50,512.06 $ 49,493.22 $ 49,493.22 (Before Intra-Envelope Adjustments)

Falls Prevention Funding: 2019 Apr-Dec 2020 Jan-Mar 2019-2020 Total Funding$ 4,500.00 $ 1,500.00 $ 6,000.00 Expense$ (2,904.46) $ (1,108.00) $ (4,012.46) $ 1,595.54 $ 392.00 $ 1,987.54

2020 Apr-Dec 2021 Jan-Mar 2020-2021 Total Funding$ 2,000.00 $ - $ 2,000.00 Expense$ - $ - $ - $ 2,000.00 $ - $ 2,000.00

Calendar year: 2018 Total 2019 Total 2020 Total 2021 Total Funding$ 4,500.00 $ 6,000.00 $ 6,000.00 $ 6,000.00 Expense$ (1,858.45) $ (4,969.82) $ (4,012.46) $ -

Page 86 of204 $ 2,641.55 $ 1,030.18 $ 1,987.54 $ 6,000.00 COVID‐19 PANDEMIC FUNDING & EXPENSES Centennial Manor For the period ending August 31, 2020

CURRENT MONTH FISCAL YEAR‐TO‐DATE TOTAL

PANDEMIC FUNDING ‐ 123,000.00 123,000.00 DEFERRAL 29,089.39 (0.00) (0.00) TOTAL REVENUE 29,089.39 123,000.00 123,000.00

PUBLIC HEALTH LEAVE & ADDITIONAL HOURS 12,279.19 58,969.02 58,969.02 NEW SCREENER ‐ ‐ ‐ PANDEMIC - PURCHASED SERVICES 26,316.68 55,820.74 55,820.74 WAGES SUBTOTAL 38,595.87 114,789.76 114,789.76

BENEFITS 1,414.01 7,224.92 7,224.92

MASKS ‐ 524.89 524.89 FACE SHIELDS ‐ 5,465.96 5,465.96 GOWNS ‐ 122.88 122.88 GOLVES 182.99 454.26 454.26 HAND SANITIZER ‐ 776.07 776.07 OTHER SUPPLIES 390.60 4,780.71 4,780.71 EQUIPMENT ‐ 281.84 281.84 OTHER G&A COSTS ‐ 72.79 72.79 SUPPLIES AND OTHER EXPENSES SUBTOTAL 573.59 12,479.40 12,479.40

TOTAL EXPENSES 40,583.47 134,494.08 134,494.08

NET PANDEMIC (11,494.00) (11,494.08) (11,494.08)

Page 87 of 204 COVID‐19 PANDEMIC PREMIUM FUNDING & EXPENSES Centennial Manor For the period ending August 31, 2020

CURRENT MONTH FISCAL YEAR‐TO‐DATE TOTAL

PANDEMIC FUNDING ‐ 279,109.00 279,109.00 DEFERRAL 33,455.88 (130,612.00) (130,612.00) TOTAL REVENUE 33,455.88 148,497.00 148,497.00

PUBLIC HEALTH LEAVE & ADDITIONAL HOURS 17,993.13 132,954.01 132,954.01 NEW SCREENER ‐ ‐ ‐ PANDEMIC - PURCHASED SERVICES 8.03 16.39 16.39 WAGES SUBTOTAL 18,001.16 132,970.40 132,970.40

BENEFITS 15,454.40 15,526.28 15,526.28

MASKS ‐ ‐ ‐ FACE SHIELDS ‐ ‐ ‐ GOWNS ‐ ‐ ‐ GOLVES ‐ ‐ ‐ HAND SANITIZER ‐ ‐ ‐ OTHER SUPPLIES ‐ ‐ ‐ EQUIPMENT ‐ ‐ ‐ OTHER PANDEMIC SUPPLIES ‐ ‐ ‐ OTHER G&A COSTS ‐ ‐ ‐ SUPPLIES AND OTHER EXPENSES SUBTOTAL ‐ ‐ ‐

TOTAL EXPENSES 33,455.56 148,496.68 148,496.68

NET PANDEMIC ‐ 0.32 0.32

Page 88 of 204

UNAPPROVED MINUTES – FIFTH MEETING BOARD OF HEALTH FOR PUBLIC HEALTH SUDBURY & DISTRICTS SKYPE THURSDAY, SEPTEMBER 17, 2020 – 1:30 P.M.

BOARD MEMBERS Randy Hazlett Glenda Massicotte Mark Signoretti Jeffery Huska Paul Myre Natalie Tessier René Lapierre Ken Noland Carolyn Thain Bill Leduc Jacqueline Paquin

BOARD MEMBERS REGRETS Robert Kirwan

STAFF MEMBERS PRESENT Stacey Gilbeau Rachel Quesnel Renée St. Onge Sandra Laclé France Quirion Stacey Laforest Dr. Penny Sutcliffe

GUESTS/OBSERVERS *Due to virtual meetings, we are unable to confirm all guest attendees Media R. LAPIERRE PRESIDING

1. CALL TO ORDER AND TERRITORIAL ACKNOWLEDGMENT The meeting was called to order at 1:30 p.m.

Consensus was provided that the roll call as well as the review of agenda/declarations of conflict of interest be held prior to the Election of Officer for the Board of Health Executive Committee.

The Board Chair recapped that there is no longer a provincial state of emergency. A motion on today’s addendum that is housekeeping in nature, proposed revisions to the Board of Health by-law 04-88 removing references to the declaration of emergency

Page 89 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 2 of 12 but continues to allow electronic participation in Board meetings as allowed now under different provincial legislation.

The Board of Health Chair sought and received the Board’s concurrence to proceed with today’s electronic meeting as per the proposed motion and revised by-law on today’s addendum.

The Board Chair summarized meeting processes for today’s virtual meeting. Board members will be invited to share any objections to proposed motions and if there are any objections, a recorded roll call vote in alphabetical order will take place for that motion. Movers and seconders have been obtained prior to today’s meeting for each motion.

2. ROLL CALL

3. REVIEW OF AGENDA/DECLARATIONS OF CONFLICTS OF INTEREST There were no declarations of conflict of interest.

− Thank you letter from the Deputy Premier and Minister of Health to James Crispo dated July 27, 2020 − Thank you letter from the Board of Health Chair to James Crispo dated August 4, 2020 − Letter from James Crispo to Board of Health Chair dated August 14, 2020 − Thank you letter from the Deputy Premier and Minister of Health to Nicole Sykes dated September 1, 2020 − Thank you letter from the Board of Health Chair to Nicole Sykes dated September 1, 2020 The Public Appointment Secretariat has officially advised that the provincial membership terms of James Crispo and Nicole Sykes on our Board of Health have not been renewed. Thank you letters have been sent in appreciation of their engagement and contributions.

i) Election of Officer – Board of Health Executive Committee − Board of Health Executive Committee Terms of Reference, Board of Health Manual C-II-10 Given both James Crispo and Nicole Sykes were on the Board of Health Executive Committee, nominations are being sought for two Board member at large to fill these vacancies to the end of 2020.

Page 90 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 3 of 12

Following a call for nominations, Randy Hazlett, Carolyn Thain, Paul Myre, and Natalie Tessier were nominated.

There being no further nominations, the nominations for the Board Executive Committee for the year 2020 was closed. Carolyn Thain and Paul Myre declined their nominations. Randy Hazlett and Natalie Tessier accepted their nominations and the Chair announced:

APPOINTMENT TO BOARD OF HEALTH EXECUTIVE COMMITTEE MOTION THAT the Board of Health appoint the following individuals to the Board Executive Committee for the remainder of the year 2020, replacing members whose provincial appointee terms were not renewed.

1. Randy Hazlett, Board Member at Large 2. Natalie Tessier, Board Member at Large

4. DELEGATION/PRESENTATION i) COVID-19 – Public Health Sudbury & District's response to support safe school re-openings − Brenna Eastick, Program Manager, School Health & Behaviour Change, School Health, Vaccine Preventable Diseases and COVID Prevention Division − David Groulx, Program Manager, COVID in Schools, School Health, Vaccine Preventable Diseases and COVID Prevention Division

Dr. Sutcliffe shared that there has been remarkable collaboration across Northern Ontario Boards of Health and Boards of Education. There was joint communiqué released by the Directors of Education and Medical Officers of Health from across Northern Ontario which exemplifies the education and public health united commitment to students, families, and communities.

The joint media statement outlined the Top 10 COVID-19 Basic Rules for Safe Schools and communicated that together, we will continue to learn and adapt as we navigate the first ever modern-day school reopening during a global pandemic.

Page 91 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 4 of 12

Public Health Sudbury & Districts is working actively with school boards in our service area to ensure they have the Public Health supports they need for a healthy and successful return to school.

For many months, the teams at Public Health Sudbury & Districts have been working to respond to COVID-19, and we know that our pandemic response journey is not over yet. To provide increased and dedicated capacity to support schools, and to ensure comprehensive and effective public health management of COVID-19, Public Health Sudbury & Districts has restructured to include a temporary new division. The School Health, Vaccine Preventable Diseases, and COVID Prevention Division was put in place effective Monday, August 24, 2020. Staff have been redeployed to this new division, giving consideration to the priorities of the organization and the need to deliver on the most critical programs while continuing to respond to COVID-19.

David Groulx and Brenna Eastick, managers recently appointed to the School Health, Vaccine Preventable Diseases and COVID Prevention Division were welcomed to present on public health efforts on these three key areas to ensure a safe re-opening of schools: 1) COVID-19 prevention 2) COVID-19 management 3) COVID-19 school focused nurses

There is overlap between these three areas, and it is of the utmost importance that all three work together to ensure a safe re-opening of schools.

It was concluded that following the simple yet powerful Top 10 COVID-19 Basic Rules for Safe Schools will go a long way to getting us through the school year safely together.

Questions were entertained. N. Tessier shared that as principal, she and her school board feel supported by PHSD and its staff. In response to an inquiry, Dr. Sutcliffe clarified that Public Health Sudbury & Districts follow Ministry of Health’s directives as well as guidance documents and protocols. The COVID-19 Guidance: School Outbreak Management was released on August 26, 2020, just prior to the schools opening. Schools are accountable to their Ministry and some have chosen to go beyond the requirements. It was noted that school boards had reached out to PHSD over the summer to have their proposed plans reviewed by public health. Dr. Sutcliffe concluded that an excellent team of staff have provided advice and ensured consistency in application.

D. Groulx and B. Eastick were thanked for their presentation.

Page 92 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 5 of 12

5. CONSENT AGENDA i) Minutes of Previous Meeting a. Fourth Meeting – June 18, 2020 ii) Business Arising From Minutes iii) Report of Standing Committees a. Board of Health Executive Committee, Unapproved Minutes dated July 29, 2020 iv) Report of the Medical Officer of Health / Chief Executive Officer a. MOH/CEO Report, September 2020 v) Correspondence a. 2020-21 Provincial Funding − Letter from the Deputy Premier and Minister of Health to the Board of Health Chair, Public Health Sudbury & Districts, dated August 21, 2020 b. Funding Health Units during COVID-19 − Letter from the Board of Health Chair, Simcoe Muskoka District Health Unit, to the Deputy Premier and Minister of Health and Long-Term Care, dated August 19, 2020 c. Decriminalization of Personal Possession of Illicit Drugs − Letter from Board of Health Chair, Chatham-Kent Public Health, to the Federal Minister of Health and the Minister of Justice and Attorney General of Canada, dated July 30, 2020 d. Provincial Approach to Face Coverings − Letter from the alPHa President, Council of Ontario Medical Officers of Health Chair and the Boards of Health Section Chair, to the Minister of Health, dated July 23, 2020 e. Public Health Modernization − Letter from the Board of Health Chair, Renfrew County and District Health Unit, to the Minister of Health, dated July 16, 2020 − Letter from the Board of Health Chair, Haliburton, Kawartha, Pine Ridge District Health Unit, to the Minister of Health, dated June 19, 2020 f. 2020 Municipal Cost Share of Public Health Funding − Letter from the Board of Health Chair, Renfrew County and District Health Unit, to the Minister of Health, dated July 16, 2020 − Letter from the Board of Health Chair, Haliburton, Kawartha, Pine Ridge District Health Unit, to the Minister of Health, dated June 19, 2020 g. Public Health Ontario Leadership − Letter to Dr. Peter Donnelly from the Public Health Sudbury & Districts Medical Officer of Health and Chief Executive Officer dated July 9, 2020

Page 93 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 6 of 12

vi) Items of Information a. alPHa Information Break August 21, 2020

In response to an inquiry regarding the Board of Health Executive Committee meeting where the infrastructure modernization project was discussed, Dr. Sutcliffe clarified that there were no errors or omissions in the original project estimate through the RFP process. The RFP process allowed all proponents to bid on the same project scope. The next step is for the successful proponent to examine the building and infrastructure needs in detail and to provide further refinement of costing. A timely decision was required to avoid delays in the project which would have resulted in additional project costs. The architects and mechanical and electrical engineering consultants have reviewed the condition of the building and gained a more detailed understanding of the required infrastructure work. The age of the building and additional work identified, such as related to the HVAC system, resulted in higher project estimates. The financial planning of the Board over the years has ensured that the funds are available to complete this work without having to seek project financing.

Staff is conducting a detailed financial analysis as there are many COVID-19 related developments that must be taken into consideration in the development of the 2021 budget. A further review is anticipated for the fall Board of Health Finance Standing Committee meeting.

18-20 APPROVAL OF CONSENT AGENDA MOVED BY HAZLETT– MASSICOTTE: THAT the Board of Health approve the consent agenda as distributed.

CARRIED

6. NEW BUSINESS i) COVID-19 Pandemic a. Briefing note from the Medical Officer of Health and Chief Executive Officer to the Board of Health Chair dated September 10, 2020 − Chief Medical Officer of Health memo on School-Focused Nursing Initiative dated August 11, 2020 − Revised Program Accountability Chart dated August 24, 2020 − COVID-19 First Wave Response Evaluation – Staff Survey – Summary of Results

Page 94 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 7 of 12

− Public Health System Evaluation and Lessons from the First Peak of COVID-19: A Report on Behalf of the Council of Ontario Medical Officers of Health, September 1, 2020 − Thank you letter from Windsor-Essex County Health Unit to Public Health Sudbury & Districts, dated August 25, 2020 − Deputy Minister memo on Pandemic Response dated August 20, 2020

Dr. Sutcliffe was invited to provide highlights from her briefing note outlining the significant impact of the COVID-19 pandemic on the operations of Public Health Sudbury & Districts.

It is important to keep the Board apprised of the PHSD’s COVID-19 response as it has resulted in a significant diversion from other public health programs and services and a significant reallocation and investment of resources. Updates were provided regarding situational assessment, organizational changes, planning and programming, evaluation as well as financial.

Dr. Sutcliffe noted the importance of ensuring sustainability of our resources for a long-term response. We have seen the impact of case and contact management work on public health and it is important to look after staff’s mental health and sustainability of workload. The Board also recognized the challenges and voiced its appreciation for the staff’s ongoing work in the COVID-19 response. A thank you letter will be drafted for the Board Chair to send to all staff on behalf of the Board of Health.

Questions and comments were entertained. In response to a question about how much data we are keeping, Dr. Sutcliffe noted that we have excellent tracking, including from our call centre and financial to track COVID-19 expenses. It was also acknowledged that further collaboration could take place with health care providers to better understand their challenges. It was concluded that COVID-19 surveys are taking place on various topics to get a sense of the long-term impact on our communities.

ii) Sudbury & District Medical Officer of Health The proposed motion identifies persons eligible to provide coverage for the Medical Officer of Health. The internal process to operationalize coverage was summarized. Individuals listed in the motion would be approached for their availability and interest and a mutual agreement signed. The Board Chair is always apprised of who is covering and the duration. The change in the motion adds Dr. Gemmill, retired MOH from Kingston who agreed to provide coverage as required.

Page 95 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 8 of 12

19-20 SUDBURY & DISTRICT MEDICAL OFFICER OF HEALTH MOVED BY HUSKA – THAIN: WHEREAS the Sudbury & District Board of Health Executive Committee passed motion 05-14 that provides for the appointment of individuals as Acting Medical Officers of Health for the Sudbury & District Health Unit; and THAT Board of Health motion 41-14 updated paragraph five of motion 05-14 THEREFORE BE IT RESOLVED THAT the following paragraph amends motion 41-14 by replacing paragraph five of motion 05-14 with the following paragraph: BE IT THEREFORE FURTHER RESOLVED THAT for the duration of an absence or inability to act of the Medical Officer of Health and Associate Medical Officer of Health, the following individuals be eligible for appointment as Acting Medical Officers of Health for the Sudbury & District Health Unit: - Medical Officer of Health, Public Health Sudbury & Districts - Medical Officer of Health, North Bay Parry Sound District Health Unit - Medical Officer of Health, Porcupine Health Unit - Medical Officer of Health, Thunder Bay District Health Unit - Medical Officer of Health, Northwestern Health Unit - Medical Officer of Health, Algoma Public Health - Dr. Alex Hukowich, Medical Officer of Health (retired) - Dr. Ian Gemmill, Medical Officer of Health (retired)

CARRIED iii) Guaranteed Basic Income − Briefing note from the Medical Officer of Health and Chief Executive Officer to the Board of Health Chair dated September 10, 2020 − Letter from the Board of Health Chair, Chatham-Kent Public Health, to the Prime Minister of Canada, Deputy Prime Minister and the Minister of Finance, dated July 27, 2020 − Letter from the Board of Health Chair, Renfrew County and District Health Unit, to the Prime Minister of Canada, Deputy Prime Minister and the Minister of Finance, dated July 16, 2020 − Letter from the Board of Health Chair, Porcupine Health Unit, to the Prime Minister of Canada, Deputy Prime Minister and the Minister of Finance, dated June 29, 2020 − Letter from the Board of Health Chair, Peterborough Public Health, to the Prime Minister of Canada, Deputy Prime Minister and the Minister of Finance, dated June 25, 2020

Page 96 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 9 of 12

− Letter from the Board of Health Chair, Haliburton, Kawartha, Pine Ridge District Health Unit, to the Prime Minister of Canada, Deputy Prime Minister and the Minister of Finance, dated June 19, 2020 It was pointed out this topic will be familiar to longstanding Board of Health members relating to previous Board of Health advocacy in 2015 (#43-15) for guaranteed basic income and from the Association of Local Public Health Agencies (alPHa). The provincial pilot that was underway was discontinued. A number of boards of health have also supported motions for reconsideration of the basic income, recognizing an opportunity to transform the Canada Emergency Response Benefit (CERB). It was clarified that COVID-19 has demonstrated the importance of supporting the most vulnerable from a health equity perspective.

The proposed motion endorses advocacy from other Board of Health as it relates to the evolution of CERB for all communities.

Questions and comments were entertained and it was clarified that the motion is not advocating for the continuation of CERB but an evolution to basic income basic income and create equitable opportunities from a health perspective for all.

20-20 BASIC INCOME FOR INCOME SECURITY DURING THE COVID-19 PANDEMIC AND BEYOND MOVED BY MASSICOTTE – MYRE: THAT the Board of Health for Public Health Sudbury & Districts endorse correspondence from Ontario boards of health recommending the evolution of the Canada Emergency Response Benefit (CERB) into a basic income for all Canadians during the COVID-19 pandemic and beyond. AND FURTHER THAT relevant individuals and organizations be apprised of this motion and supporting materials. CARRIED iv) Annual Board of Health Self-Evaluation − 2020 Board Self-Evaluation Questionnaire R. Lapierre stated that the annual survey is available electronically for all Board members to complete. As part of its governance role, Board members have an opportunity to anonymously share what is working well and what could be improved. Feedback can also be provided regarding the new format of virtual meetings since April. It was shared that in 2019, the Board’s response rate was 78% and in 2018 was 85%. Survey results will be shared at the November Board of Health meeting.

Page 97 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 10 of 12

7. ADDENDUM 21-20 ADDENDUM MOVED BY NOLAND – MASSICOTTE: THAT this Board of Health deals with the items on the Addendum.

CARRIED DECLARATIONS OF CONFLICT OF INTEREST There were no declarations of conflict of interest.

i) Public Health Response to COVID-19 – Letter from the Association of Local Public Health Agencies (alPHa) President, Council of Ontario Medical Officers of Health Chair and the alPHa Boards of Health Section Chair to the Premier of Ontario, dated September 11, 2020 No questions or comments.

ii) 2020-21 and 2021-22 Provincial Funding – Letter from the Deputy Premier and Minister of Health to the Board of Health Chair, Public Health Sudbury & Districts, dated September 10, 2020 No questions or comments.

iii) Board of Health Manual Revision – Revised Board of Health G-I-30 By-Law 04-88 Proposed revisions to by-law remove references to the provincial declaration of emergency order given it is now over. Those participating electronically will be counted in quorum and have the ability to vote. It was clarified that the by-law notes, which would apply for future, that although electronic participation is permitted, Board members would be expected, wherever possible, to attend meetings in person.

Some Board members voiced concerns regarding electronic participation for closed meetings due to the potential risks associated with sharing secure documents. It was suggested that this be revisited once COVID-19 restrictions were no longer required. It was clarified that by-law 04-88 applies to Board of Health standing committees. 22-20 BOARD OF HEALTH MANUAL – BY-LAW 04-88 MOVED BY NOLAND – MASSICOTTE: WHEREAS on April 16, 2020, the Board of Health for Public Health Sudbury & Districts approved motion 11-20 which amended

Page 98 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 11 of 12

By-law 04-88 to allow for electronic participation in meetings as permitted under the, then current, provincial declaration of emergency; and

WHEREAS the provincial Declaration the Emergency came to an end on July 24, 2020; and

WHEREAS the Municipal Act was amended by the COVID-19 Economic Recovery Act, effective July 21, 2020, to permit equivalent electronic participation of boards in meetings as permitted under the declaration of emergency

THEREFORE BE IT RESOLVED THAT Board motion 11-20 be rescinded and Board of Health Manual by-law be approved as presented on this date.

A recorded vote was conducted. YEA NAY

Hazlett, Randy X

Huska, Jeffery X

Kirwan, Robert (regrets)

Leduc, Bill X

Massicotte, Glenda X

Myre, Paul X

Noland, Ken X

Paquin, Jacqueline X

Signoretti, Mark X

Tessier, Natalie X

Thain, Carolyn X

Lapierre, René X

TOTAL 9 Yeas 2 Nays CARRIED iv) 2019 Public Health Sudbury & Districts Annual Report – 2019 Annual Report, English and French Dr. Sutcliffe was pleased to present the 2019 annual report prepared by staff even with competing COVID-19 priorities. The report will be made available to the public and shared electronically with partners and stakeholders following today’s Board of Health meeting.

Page 99 of 204 Board of Health for Public Health Sudbury & Districts Unapproved Minutes – September 17, 2020 Page 12 of 12

8. ANNOUNCEMENTS / ENQUIRIES In response to an inquiry re this year’s Halloween given we are amid a global pandemic, Dr. Sutcliffe noted that this is being discussed by the province and that much can change between now and the end of October; however, celebrating in a safe fashion with public health measures in place is always recommended, such as physical distancing, hand washing, remaining outside and wearing face coverings. COVID prevention strategies as listed in the 10 rules to live by is a helpful reference.

R. Lapierre, NE representative on the alpha Board of Directors, provided an update on the work of the alPHa Board of Directors, Board of Health Section Executive Committee and Policy sub-committee he participates on.

The work and unwavering commitment of Dr. Sutcliffe and team towards its mission, vision and values during the pandemic response were recognized.

Board members were reminded to complete the following surveys • September 17, 2020, Board of Health meeting survey • Annual Board of Health self-evaluation • MOH/CEO performance appraisal survey

R. Hazzlet shared that he has been appointed as the North East delegate on the board for the Association of Municipalities of Ontario (AMO).

Board members interested in joining the Joint Board of Health/Staff Accountability Working Group are asked to email the Board Secretary. Two representatives are being sought to participate on the Working Group to replace J. Crispo and N. Sykes.

9. ADJOURNMENT 23-20 ADJOURNMENT MOVED BY TESSIER – HAZZLET: THAT we do now adjourn. Time: 3:11 p.m.

CARRIED

______(Chair) (Secretary)

Page 100 of 204 Page 101 of 204 MINUTES OF BOARD MEETIN SEPTEMBER 29, 2020 G

4. PRESENTATION OF APPLICATIONS FOR CONSENT

The Chair announced that the applications for consent to sever would now be heard.

Note: For the sake of continuity the details and decisions of the presentations willbe so recorded in the usual fashion toward the end of the Minutes.

5. GENERAL, REGULAR AND NEW BUSINESS

a) Appeal to the Local Planning Appeal Tribunal (LPAT) - Consent File No B07-16 .

The Secretary-Treasurer informed the Board that an appeal of the Decision of Planning Board, for File No. B07-16, had been received on September 14"‘,2020 from J. Gilchris on behalf of I. and E. Gilchrist. The appeal has been forwarded to the Ontariot Land Tribunal in Toronto.

b) Upgrading Office Computers

The Secretary-Treasurer explained that the procurement policies, as established by By- No. 2005-005, authorizes staff to purchase goods and services valued at lesslawthan $2,000.00, without Board approval ifthe expenditure is within the approved budget. The current computerforthe GIS technician’s work station is almost 10 years old and is in need of replacement. A quote had been obtained of $1,650.00 before taxes (:$1,858.00 wit taxes) for a new computer. She asked ifthe Board had any objections to ordering the newh computer. The Board members supported the purchase of a new computer at the quote obtained.

c) Community Benefits Charges, Development Charges, and Parkland Dedication

A letter was received on September 18, 2020, from Steve Clark, Minister of Municipa Affairs and Housing, informing The Planning Board and the Municipalitiesl that the Government, introduced a new framework for Community Benefits Charges (CBC), along with changes to the Development Charges Act and Parkland Dedication under the Planning Act. The letter was attached to the Board Agenda.

The Secretary-Treasurer explained to the Board that the municipalities willhave two years to transition to the new regulations to enable the municipalities and the developers to adjust to the changes due to COVID-19, ifthey choose to do so. She provided the following summary:

The Community Benefits Charge (CBC) provisions have been amended to provide the municipalities with flexibilityto enable growth to pay for growth in their communities. The CBCs apply only to‘v higher density residential development e.g. buildings with 10 or more residential units and 5 or more storeys. It is unlikely that the municipalities willuse this mechanism.

The changes to the Development Charges Act expands the list of eligible services that can be funded through‘v the development charges, e.g. Public libraries, Long-term care, Public Health, Recreation, Child care, Housing services, Emergency preparedness, and Park development. This mechanism could be used to fund capital costs of services needed to maintain municipal revenue.

There are no major changes to the Parkland dedication policies underthe Planning Act. The municipalities willstill be able to apply Cash in Lieu to development proposals.

Page 102 of 204 Page 103 of 204 Page 104 of 204 Page 105 of 204 Page 106 of 204 Page 107 of 204 Page 108 of 204 Application File No. B12-20 September 29, 2020 - continued

During consideration of the application, there was discussion if residential uses should be restricted within 300 metres of the Aggregate Site by a zoning amendment application, which would serve notice to the land owner and future land owner(s) of the potential concerns and restrictions of a building permit. There was also discussion regarding the Drainage Act and a reassessment requirement

During discussion of the Board, itwas considered appropriate to attach the conditions to the consent approval.

There was no one participating in the teleconference, who wished to speak in support or opposition to the application.

Consent is tentatively granted subject to the following conditions:

The followingdocuments must be submitted to the Secretary-Treasurer of the Board withi one year from the date of the notice of decision for certification: n a) the Transfer of Land form(s) prepared by a solicitor/lawyer, and b) a Schedule to the Transfer of Land form on which is set out the entire legal description of the parcel(s) given conditional approval. This Schedule must also contain the names of the parties identified on the Transfer of Land form. Accompanying the transfer documents shall be: i) a reference plan of survey, which bears the Land Registry Office registration number and signature as evidence of its deposit therein, illustrating the parcel(s) to which the consent approval relates; or a boundary line survey identifying the new lot line(s), not identified by a registered Plan of Survey, resulting from the severance; ii) a written confirmation from the municipalitythat any portion of a travelled road which is maintained by the municipality that encroaches onto the subject land, has been surveyed and conveyed to the municipality satisfactory to the municipality; iii) a copy of an approved amendment to Zoning By-law 492 restricting a residential dwelling and residential uses within 300 metres setback from Lot 7, East Flange that contains an Aggregate Licenced Area, as identified on Schedule A to the By-law, for Lot 8, West Flange, satisfactory to the municipality; iv) a written confirmation from the Municipality that any reassessment required for the subject lands as required by Section 65 of the Drainage Act has been completed by the landowner satisfactory to the Municipality; v) a written confirmation from the Ministry of Transportation (MTO) that a Permit Application for change of ownership has been received and is satisfactory to MTO ; vi) a fee of $125.00 for each Transfer of Land submitted for Certification; and vii) a written confirmation from the Municipalitythat all outstanding municipal taxes have been paid.

Note: Subsection 3 or 5, as the case may be, of Section 50 of the Planning Act shall not apply to any subsequent conveyances of or in relation to the parcel of land being the subject of this application.

Note: Owners of the subject lands should be aware that the cost of maintenance of municipal drains is prorated to landowners.

ote: Owners of the subject land should be made aware that building permit restrictions apply.

Page 109 of 204

m Page 110 of 204 Minutes of the Gore Bay Museum Board Meeting

Held on Tuesday September 29, 2020

Present: Perry Patterson, Chairperson Almaz Gebrekristose, Citizen Member (arrived at 6:35 p.m) Leigh Major, Citizen Member Laurie Addison, Citizen Member Paulie Nodecker, Councillor Nicole Weppler, Curator Stasia Carr, Clerk Michael Lalonde, Treasurer

Absent: Buck Longhurst, Citizen Member Ruby Croft, Citizen Member

1. Disclosure of Pecuniary Interest

None declared.

2. Adoption of the Minutes of August 11, 2020 Museum Board Meeting

Moved by Leigh to adopt the minutes but a seconder was not possible from those present as none were at the August 11, 2020 meeting.

3. New Business i) Audited Financial Statement - The Audited Financial Statement was reviewed as previously presented. Michael explained that the report is accurate as presented. He investigated the reserve amounts that were questioned at the last meeting and reported that the note on reserve funds was also correct as stated in the audited statement.

Moved by Leigh Major Seconded by Laurie Addison

THAT the year ended December 31, 2019 Gore Bay and Western Museum Audited Financial Statement be approved as presented.

Carried

Moved by Leigh Major Seconded by Laurie Addison

THAT any use of reserve funds must be approved by the Gore Bay Museum Board.

Carried

Page 111 of 204 ii) Museum Roof – Stasia reported that the Town feels they were protecting their asset by removing the glass structure which was causing an ice dam between the glass and the building. The CBO inspected the roof and advised removing the glass before the winter. The committee was advised to move forward with a decision as to what they want to do. Discussion ensued. The committee expressed they are upset that the glass was removed without their knowledge or consent and request that any decisions are not final until the Board has been consulted. The Board feels that the removal of the portico has a negative impact on the asset as the portico added architectural design and function to the building.

Note: The chair requested the minutes reflect more detail of the discussion to include the decision was made by staff to remove the glass structure based on the CBO’s direction. The committee expressed this should have been a committee or Council decision. Leigh Major requested the minutes include there were no reported issues with the design for fifteen years as he stated this was an important point made in the discussion.

Moved by Leigh Major Seconded by Laurie Addison

THAT we hire an engineer to evaluate the design of the portico to determine if the structure can be replaced as designed and further if the portico caused any damage to the building.

Carried

4. New Business i) Gore Bay Museum and Harbour Centre Financials as of September 28, 2020 – The financials were reviewed by committee. Michael reported that both were under their budget because of the pandemic.

Moved by Laurie Addison Seconded by Paulie Nodecker

THAT we accept the Gore Bay Museum and Harbour Centre Financials as of September 28, 2020 as presented.

Carried ii) Commercial Property Tax/Lease Reduction Program – The committee was informed that the tenants of the Harbour Centre are aware of an incentive program that was approved by Gore Bay Council. Tenants may apply for financial assistance through this program by application. iii) Covid-19 Funding Approval – Staff informed the committee that we had applied for Covid-19 Funding. The total received was $12,808.00.

5. Other – none

Page 112 of 204 6. Adjournment

Moved by Leigh Major

THAT we adjourn at 6:51 p.m.

Caried

Page 113 of 204 THE CORPORATION OF THE TOWN OF GORE BAY BY-LAW NO. 2020-29

BEING A BY-LAW TO CONFIRM THE PROCEEDINGS OF THE COUNCIL OF THE CORPORATION OF THE TOWN OF GORE BAY AT ITS MEETING HELD ON SEPTEMBER 14, 2020

WHEREAS the Municipal Act, R.S.O. 2001, Chapter M. 45, Section 9, provides that the powers of a municipal corporation shall be exercised by its Council;

AND WHEREAS the Municipal Act, R.S.O. 2001, Chapter M. 45, Section 101, subsection 1, provides that except where otherwise provided the powers of any Council shall be exercised by by- law;

AND WHEREAS in many cases action which is taken or authorized to be taken by Council does not lend itself to the passage of an individual by-law;

NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF GORE BAY ENACTS AS FOLLOWS:

1. THAT the Minutes of the meeting of the Council of the Corporation of the Town of Gore Bay held on September 14, 2020 and the same are hereby approved;

2. THAT the actions of Council at its meeting held on the 14th day of September, 2020, and in respect of each motion, resolution and other action taken by Council at its said meetings is, except where the prior approval of the Ontario Municipal Board or other authority is by law required, hereby adopted, ratified and confirmed as if all such proceedings were expressly embodied in this by-law;

3. THAT where no individual by-law has been or is passed with respect to the taking of any action authorized in or by the Minutes mentioned in Section 1 hereof or with respect to the exercise of any powers by the Council or Committees in the above mentioned Minutes, then this by-law shall be deemed for all purposes to be the by-law required for approving and authorizing the taking of any action authorized therein or thereby or required for the exercise of any power therein by the Council or Committees;

4. THAT the Mayor and proper staff of the Corporation of the Town of Gore Bay are hereby authorized and directed to do all things necessary to give effect to the recommendations, motions, resolutions, reports, action and other decisions of the Council or Committees as evidenced by the above mentioned to execute all necessary documents in the name of the Corporation of the Town of Gore Bay and to affix the seal of the Corporation thereto.

READ A FIRST, SECOND, AND THIRD TIME AND FINALLY PASSED THIS 13th DAY OF OCTOBER, 2020.

………………………………M AYOR

………………………………C LERK

Page 114 of 204 THE CORPORATION OF THE TOWN OF GORE BAY

BY-LAW NO. 2020-30 BEING A BY-LAW TO AMEND BY-LAW NO. 2020-10 BEING THE BOARDS AND COMMITTEES BY-LAW

WHEREAS since the passing of By-law No. 2010-30 new members have been selected to join the various Committees;

NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF GORE BAY ENACTS AS FOLLOWS:

1. THAT the following amendments be made to By-Law No. 2020-30:

i) Under Committees

Section 1. General Government - Change Jack Clark from Citizen Representative to Council Representative

Waste Management – Remove Aaron Wright and add Jack Clark

Community Policing – Remove Patricia Bailey and add Jack Clark

Fire Board – Remove Patricia Bailey and add Aaron Wright

Historical Society & Museum – Remove Paulie Nodecker and add Dan Osborne

Recreation Committee – Remove Patricia Bailey and add Paulie Nodecker

POA Board – Remove Betsy Clark and add Dan Osborne

2. THAT this by-law shall come into force and take effect on the final date of passing hereof.

READ A FIRST, SECOND, THIRD TIME AND FINALLY PASSED THIS 13TH DAY OF OCTOBER 2020.

______MAYOR

______CLERK

Page 115 of 204 THE CORPORATION OF THE TOWN OF GORE BAY

BY-LAW NO. 2020-31 BEING A BY-LAW TO AMEND BY-LAW NO. 2019-13 BEING A BY-LAW TO APPOINT BANKING SIGNING AUTHORITIES

WHEREAS since the passing of By-law No. 2019-13 a new Treasurer and CAO/Clerk have been appointed;

NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF GORE BAY ENACTS AS FOLLOWS:

1. THAT the following amendments be made to By-Law No. 2019-13:

THAT the authorized banking signing officers on behalf of the Corporation are:

(i) the Mayor (ii) the CAO/Clerk (iii) Treasurer (iv) Deputy Treasurer

2. THAT this by-law shall come into force and take effect on the final date of passing hereof.

READ A FIRST, SECOND, THIRD TIME AND FINALLY PASSED THIS 13TH DAY OF OCTOBER 2020.

______MAYOR

______CLERK

Page 116 of 204 THE CORPORATION OF THE TOWN OF GORE BAY

BY-LAW NO. 2019-13

BEING A BY-LAW TO APPOINT BANKING SIGNING AUTHORITIES, AND TO REPEAL BY-LAW NO. 2018-17

WHEREAS section 11(2) (3) of the Municipal Act, 2001, c. 25, as amended, provides a municipality with authority to pass by-laws regarding the financial management of the municipality;

AND WHEREAS Section 286 of the Municipal Act, S.O. 2001 authorizes the municipality to appoint a treasurer who is responsible for handling the financial affairs of the municipality, and to appoint deputy treasurers;

AND WHEREAS Section 287 of the Municipal Act, S.O. 2001 authorizes the municipality to provide that the signatures may be mechanically or electronically reproduced;

AND WHEREAS all cheques of the Corporation of the Town of Gore Bay (the “Corporation”) be drawn in the name of the Corporation;

AND WHEREAS Section 23.1 of the Municipal Act, S.O. 2001 authorizes the municipality to delegate its powers and duties under the Municipal Act, 2001, subject to certain requirements.

NOW THEREFORE the Council of the Corporation hereby enacts as follows:

1. THAT the authorized banking signing officers on behalf of the Corporation are:

(i) the Mayor (ii) the CAO/Clerk-Treasurer (iii) Deputy Treasurer (iv) Deputy Clerk

Cheques:

2. THAT all cheques of the Corporation of the Town of Gore Bay shall be drawn in the name of the Corporation and shall be signed by the CAO and Deputy Treasurer and signing officer(s) jointly as outlined in section 4 below.

Electronic Payments (including Electronic Fund Transfer, Wire and Online Banking)

3. THAT the supporting documentation required for each electronic payment issued by the Town in an amount up to and including $50,000 to be authorized and released to the bank by at least one of the signing officers, and for each electronic payment over $50,000 to be authorized and released to the Bank by at least two of the signing officers.

Electronic Payments - Payroll:

4. THAT the Town to designate any one of the three individuals holding the following positions to authorize and release payroll and payroll related transfers and remittances to the Bank:

• the CAO/Clerk-Treasurer • the Deputy Treasurer • the Mayor • the Deputy Clerk

Page 117 of 204

General Banking

5. THAT the CAO/Clerk-Treasurer or designate be authorized and directed to give instructions, to provide verifications and approvals on behalf of the Town to the Bank and to be authorized to sign and deliver any service requests or other banking agreements.

6. THAT the CAO/Clerk-Treasurer or designate be authorized on behalf of the Town to negotiate with, deposit with or transfer to the Bank, for the credit of the Town accounts only, all or any bills of exchange, promissory notes, cheques and orders for the payment of money and any other negotiable paper or electronic files for the said purposes.

7. THAT the CAO/Clerk-Treasurer or designate be authorized on behalf of the Town to arrange, settle and balance all accounts and financial records between the Town and the Bank; and to receive all other negotiable instruments or other electronically produced data.

Investing Activity:

8. THAT the CAO/Clerk-Treasurer shall arrange for the authorized bank of the Corporation, at which an account of the Corporation is kept, to be furnished with a copy of this By Law certified by the Clerk under the Corporation Seal and from time to time with specimens of facsimiles of the signature of persons having authority to sign cheques on behalf of the Corporation.

9. THAT By-law No. 2018-17 is hereby repealed.

10. THAT this by-law shall come into force and take effect on the final date of passing hereof.

READ A FIRST, SECOND, AND THIRD TIME AND FINALLY PASSED THIS 13th DAY OF MAY, 2019.

……………………………………. MAYOR

…………………………………….. CLERK

Page 118 of 204 THE CORPORATION OF THE TOWN OF GORE BAY

BY-LAW NO. 2020-32

BEING A BY-LAW TO APPOINT MICHAEL LALONDE AS TREASURER FOR THE TOWN OF GORE BAY

WHEREAS Section 286(1) of The Municipal Act S.O 2001, Chapter 25 states “A municipality shall appoint a treasurer who is responsible for handling all of the financial affairs of the municipality on behalf of and in the manner directed by the council of the municipality including,

a) collecting money payable to the municipality and issuing receipts for hose payments;

b) depositing all money received on behalf of the municipality in a financial institution designated by the municipality;

c) paying all debts of the municipality and other expenditures authorized by the municipality;

d) maintaining accurate records and accounts of the financial affairs of the municipality;

e) providing the council with such information with respect to the financial affairs of the municipality as it requires or requests;

f) ensuring investments of the municipality are made in compliance with the regulations made under section 418, if applicable; and

g) complying with any requirements applicable to the treasurer under section 418.1.

AND WHEREAS Council has adopted resolution number 14919 to appoint Michael Lalonde as Treasurer.

NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF GORE BAY ENACTS AS FOLLOWS:

i) That Michael Lalonde is hereby appointed as Treasurer for the Corporation of the Town of Gore Bay,

ii) That all other by-laws inconsistent with this by-law are hereby repealed;

Page 119 of 204

iii) That this by-law shall come into force and take effect on the final date of passing hereof.

READ A FIRST, SECOND, AND THIRD TIME, AND FINALLY PASSED THIS 13th DAY OF OCTOBER, 2020.

______MAYOR

______CLERK

Page 120 of 204

THE CORPORATION OF THE TOWN OF GORE BAY

BY-LAW NO. 2020-33

BEING A BY-LAW TO PROVIDE FOR THE APPOINTMENT OF A DEPUTY CLERK FOR THE TOWN OF GORE BAY

WHEREAS the Municipal Act, R.S.O. 2001, Chapter M. 45, Section 228 (2) states a municipality may appoint deputy clerks who have all the powers and duties of the clerk under this and any other Act. 2001, c. 25, s. 228 (2).

NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF GORE BAY ENACTS AS FOLLOWS:

1. THAT we hereby appoint Michael Lalonde to act as Deputy Clerk in the absence of a Clerk for The Town of Gore Bay.

2. THAT this by-law shall take force and effect on the final date of passing hereof.

READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 14th DAY OF JANUARY, 2019.

…………………………………………………………….. MAYOR

………………………………………………………………. CLERK

Page 121 of 204 THE CORPORATION OF THE TOWN OF GORE BAY

BY-LAW NO. 2020-34

BEING A BY-LAW TO APPOINT STASIA CARR AS CHIEF ADMINISTRATIVE OFFICER FOR THE TOWN OF GORE BAY

WHEREAS Section 229 of The Municipal Act S.O. 2001, c25 states a municipality may appoint a Chief Administrative Officer who shall be responsible for,

a) exercising general control and management of the affairs of the municipality for the purpose of ensuring the efficient and effective operation of the municipality; and

b) performing such other duties as are assigned by the municipality.

AND WHEREAS Council has adopted resolution number 14920 to appoint Stasia Carr as CAO.

NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF GORE BAY ENACTS AS FOLLOWS:

i) That Stasia Carr is hereby appointed as CAO for the Corporation of the Town of Gore Bay,

ii) That all other by-laws inconsistent with this by-law are hereby repealed;

READ A FIRST, SECOND, AND THIRD TIME, AND FINALLY PASSED THIS 13th DAY OF OCTOBER 2020.

……………………………………. MAYOR

…………………………………….. CLERK

Page 122 of 204 THE CORPORATION OF THE TOWN OF GORE BAY BY-LAW NO. 2020-35 BEING A BY-LAW AUTHORIZING THE GORE BAY JOINT FIRE DEPARTMENT TO IMPOSE FEES WITHIN THE TOWN OF GORE BAY

WHEREAS a primary mandate is to reduce the number of fires within the municipal limits through proactive fire prevention and education efforts;

AND WHEREAS the majority of the Volunteer Fire Departments costs are fixed in nature (e.g. vehicles, personnel, equipment, etc);

AND WHEREAS Fire Services are primarily financed through the property tax levy;

AND WHEREAS implementing a user pay system for fire services over and above fixed costs such as responses that are larger and more costly in nature may be more appropriate in a municipality that utilizes a volunteer fire service;

AND WHEREAS In addition to the Recovery of Costs provisions in Part VIII of FPPA;

Section 391(1) of the Municipal Act, 2001, provides a municipality with the legislative authority to impose a fee or charge for services provided by it; “Without limiting sections 9, 10 and 11, those sections authorize a municipality to impose fees or charges on persons,

a) For services or activities provided or done by or on behalf of it: b) For costs payable by it for services or activities provide or done by or on behalf of any other municipality or any local boards; and c) For the use of its property including property under its control.” AND WHEREAS Many smaller volunteer and composite fire departments, as well as a few larger municipalities, have exercised their authority under Section 391(1) of the Municipal Act, 2001 to implement user fees to recover the cost of providing Fire Services response to structure fires and Highway Accidents. In order to recover these costs through user fees, the fees shall be established as based on the current MTO rates for a truck and team per hour; THEREFORE BE IT RESOLVED THAT Gore Bay Council authorizes The Fire Chief may require the owner of the property or the person having control of the property within or outside the Corporation to pay costs or fees for fire and emergency response or other administrative services provided to them. Invoicing for response services or recovery of fees will be conducted in accordance with the Corporation’s By-law for the Imposition and collection of Fees and Charges for Certain Municipal Services and Activities, as amended from time to time or replaced. AND FURTHER Fees are not Imposed unless they will be recoverable through the owner’s property insurance policy. Therefore, if the property owner does not have insurance coverage, the fee may be waived.

READ A FIRST, SECOND, THIRD TIME, AND FINALLY PASSED THIS 13th DAY OF OCTOBER, 2020. ______MAYOR

______CLERK

Page 123 of 204

The Town of Gore Bay Waterworks and Sewerworks

Financial Statements

Year ended December 31, 2019

Page 124 of 204

MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS

The accompanying financial statements of the Town of Gore Bay Waterworks and Sewerworks (“the Waterworks”) are the responsibility of the Waterworks’ management and have been prepared in compliance with legislation, and in accordance with Canadian public sector accounting standards for local governments established by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. A summary of the significant accounting policies are described in Note 1 to these financial statements. The preparation of the financial statements necessarily involves the use of estimates based on management’s judgement, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods.

The Waterworks’ management maintains a system of internal controls designed to provide reasonable assurance that assets are safeguarded, transactions are properly authorized and recorded in compliance with legislative and regulatory requirements and reliable financial information is available on a timely basis for preparation of the financial statements. These systems are monitored and evaluated by management.

The Council meets with management and the external auditors to review the financial statements and discuss any significant financial reporting or internal control matters prior to their approval of the financial statements.

The financial statements have been audited by Freelandt Caldwell Reilly LLP, independent external auditors appointed by the Town of Gore Bay. The accompanying Independent Auditors’ Report outlines their responsibilities, the scope of their examination and their opinion on the Waterworks’ financial statements.

______Chief Executive Officer Date

Page 125 of 204

INDEPENDENT AUDITORS' REPORT

To the Members of Council, Inhabitants and Ratepayers of The Corporation of the Town of Gore Bay

Opinion We have audited the financial statements of the Town of Gore Bay Waterworks and Sewerworks, which comprise the statement of financial position as at December 31, 2019, and the statements of operations and changes in accumulated surplus, changes in net debt, and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Town of Gore Bay Waterworks and Sewerworks as at December 31, 2019, and the results of its operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Town in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibility of Management and Those Charged with Governance for the Financial Statements The Town is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Town is responsible for assessing the entity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the entity’s financial reporting process.

Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit.

1 Page 126 of 204

INDEPENDENT AUDITORS’ REPORT (continued)

We also:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.  Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the entity to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

FREELANDT CALDWELL REILLY LLP

Chartered Professional Accountants Licensed Public Accountants

Espanola, Ontario TBD

2 Page 127 of 204 The Town of Gore Bay Waterworks and Sewerworks Statement of Financial Position December 31, 2019 with comparative figures for 2018

2019 2018 $$ Financial assets Cash and cash equivalents 1,261,775 800,400 Accounts receivable 281,941 565,160 1,543,716 1,365,560 Financial liabilities Accounts payable and accrued liabilities 493,433 99,311 Deferred contributions (note 2) - 223,732 Long-term debt (note 3) 1,317,217 1,396,174 1,810,650 1,719,217 Net debt (note 4) (266,934) (353,657) Non-financial assets Tangible capital assets (note 5) 3,803,657 3,438,759 Inventory 21,470 20,933 3,825,127 3,459,692 Accumulated surplus 3,558,193 3,106,035

Approved on behalf of the Board of Directors:

______

3 The accompanying notes are an integral part of these financial statements. Page 128 of 204 The Town of Gore Bay Waterworks and Sewerworks Statement of Operations and Changes in Accumulated Surplus Year ended December 31, 2019 with comparative figures for 2018

2019 2019 2018 Budget Actual Actual $$$ Revenues Provincial funding: - OCIF 586,006 510,548 943,923 Water user charges 276,660 288,722 274,600 Sewer user charges 190,891 190,948 185,331 Federal funding 66,667 12,835 21,521 Other revenue - - - Investment income 10,200 3,982 4,836 Total revenues 1,130,424 1,007,035 1,430,211 Expenditures Amortization of tangible capital assets - 158,484 111,452 Water operations 142,727 140,192 150,912 Sewer operations 77,797 80,190 80,082 Interest on long-term debt 67,945 67,945 71,698 Power and pumping 50,000 54,762 52,088 Administration 35,720 37,668 21,742 Repairs and maintenance 42,910 11,940 15,534 Distribution 14,000 3,696 15,683 Total expenditures 431,099 554,877 519,191 Excess of revenues over expenditures 699,325 452,158 911,020 Accumulated surplus, beginning of year 3,106,035 3,106,035 2,195,015 Accumulated surplus, end of year 3,805,360 3,558,193 3,106,035

4 The accompanying notes are an integral part of these financial statements. Page 129 of 204 The Town of Gore Bay Waterworks and Sewerworks Statement of Changes in Net Debt Year ended December 31, 2019 with comparative figures for 2018

2019 2019 2018 Budget Actual Actual $$$ Excess of revenues over expenditures 699,325 452,158 911,020 Amortization of tangible capital assets - 158,484 111,452 Acquisitions of capital assets (748,704) (523,382) (1,031,745) Change in inventory - (537) (5,717) Change in net debt (49,379) 86,723 (14,990) Net debt, beginning of year (353,657) (353,657) (338,667) Net debt, end of year (403,036) (266,934) (353,657)

5 The accompanying notes are an integral part of these financial statements. Page 130 of 204 The Town of Gore Bay Waterworks and Sewerworks Statement of Cash Flows Year ended December 31, 2019 with comparative figures for 2018

2019 2018 $$ Cash flows from operations Excess of revenues over expenditures 452,158 911,020 Items not involving cash Amortization of tangible capital assets 158,484 111,452 610,642 1,022,472 Changes to non-cash working capital items: Accounts receivable 283,219 (74,096) Inventory (537) (5,717) Accounts payable and accrued liabilities 394,122 (94,163) Deferred contributions (223,732) 223,732 1,063,714 1,072,228 Investing activities: Acquisitions of tangible capital assets (523,382) (1,031,745)

Financing activities: Repayments of long-term debt (78,957) (75,201) Decrease in cash and cash equivalents 461,375 (34,718) Cash and cash equivalents, beginning of year 800,400 835,118 Cash and cash equivalents, end of year 1,261,775 800,400

6 The accompanying notes are an integral part of these financial statements. Page 131 of 204 The Town of Gore Bay Waterworks and Sewerworks Notes to the Financial Statements Year ended December 31, 2019

1. Significant Accounting Policies

The financial statements of the Town of Gore Bay Waterworks and Sewerworks are the representation of management prepared using Canadian public sector accounting standards for local governments as recommended by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada.

Significant aspects of the accounting policies adopted by the Town of Gore Bay Waterworks and Sewerworks are as follows:

a) Basis of Accounting

i) Accrual basis of accounting

Revenues and expenditures are recorded on the accrual basis of accounting under which they are recorded in the financial statements in the period they are earned or incurred respectively, whether or not such transactions have been settled by the receipt or payment of money.

ii) Cash and cash equivalents

Cash and cash equivalents consist of cash on hand and in bank accounts and short-term, highly liquid interest bearing instruments with original maturities of less than one year.

iii) Tangible Capital Assets

Tangible capital assets are recorded at cost. The Waterworks provides for amortization using the declining balance method designed to amortize the cost of the tangible capital assets over their estimated useful lives. The annual amortization rates are as follows:

Buildings 4% Water main upgrade 4%

iv) Revenue Recognition

Water user charges are recognized as revenue in the period that the services are provided.

The Waterworks follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year in which the related expenditures are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured.

Restricted investment income is recognized as revenue in the year in which the related expenses are incurred. Unrestricted investment income is recognized as revenue when earned.

7 Page 132 of 204 The Town of Gore Bay Waterworks and Sewerworks Notes to the Financial Statements Year ended December 31, 2019

1. Significant Accounting Policies (continued)

v) Financial Instruments

The Waterworks initially measures its financial assets and financial liabilities at fair value adjusted by, in the case of a financial instrument that will not be measured subsequently at fair value, the amount of transaction costs directly attributable to the instrument.

The Waterworks subsequently measures its financial assets and financial liabilities at amortized cost, except for investments in equity securities that are quoted in an active market or financial assets or liabilities designated to the fair value category, which are subsequently measured at fair value. Unrealized changes in fair value are recognized in the statement of operations in the period they occur.

Financial assets measured at amortized cost include cash and cash equivalents and accounts receivable.

Financial liabilities measured at amortized cost include accounts payable and accrued liabilities and long-term debt.

vi) Use of Estimates

2. Deferred Contributions

2019 2018 $ $ Deferred contributions, beginning of year 223,732 - Contributions received during the year - 911,250 Amounts recognized as revenue during the year (223,732) (687,518) Deferred contributions, end of year - 223,732

Consists of: Provincial government - OCIF - 223,732

8 Page 133 of 204 The Town of Gore Bay Waterworks and Sewerworks Notes to the Financial Statements Year ended December 31, 2019

3. Long-Term Debt 2019 2018 $$ Ontario Infrastructure Project Corporation (OIPC) debenture, repayable in semi-annual payments of $73,450, including interest at 4.93% per annum, unsecured, maturing October 2031 1,317,217 1,396,174

The estimated future principal repayments are as follows: $ 2020 82,895 2021 87,034 2022 91,376 2023 95,941 2023 96,271 2024 and subsequent years 863,700 1,317,217

4. Net Debt

The balance on the statement of financial position of net debt at the end of the year is comprised of the following:

2019 2018 $$ To be used for: General operations (266,934) (470,840) Reserves and reserve funds (Schedule 1) - 117,183 (266,934) (353,657)

9 Page 134 of 204 The Town of Gore Bay Waterworks and Sewerworks Notes to the Financial Statements Year ended December 31, 2019

5. Tangible Capital Assets Watermain Buildings Upgrade 2019 Total $ $ $ Cost Balance, beginning of year 1,854,712 2,109,558 3,964,270 Additions - 523,382 523,382 Disposals - - - Balance, end of year 1,854,712 2,632,940 4,487,652 Accumulated Amortization Balance, beginning of year 429,205 96,306 525,511 Amortization expense 58,068 100,416 158,484 Disposals - - - Balance, end of year 487,273 196,722 683,995 Net book value 1,367,439 2,436,218 3,803,657 Watermain Buildings Upgrade 2018 Total $ $ $ Cost Balance, beginning of year 1,854,712 1,077,813 2,932,525 Additions - 1,031,745 1,031,745 Disposals - - - Balance, end of year 1,854,712 2,109,558 3,964,270 Accumulated Amortization Balance, beginning of year 369,809 44,250 414,059 Amortization expense 59,396 52,056 111,452 Disposals - - - Balance, end of year 429,205 96,306 525,511 Net book value 1,425,507 2,013,252 3,438,759

6. Reserve Funds

The Town of Gore Bay maintains a reserve fund for the Waterworks and Sewerworks with a fund balance at the end of the year of $868,076 (2018 - $857,861). A separate reserve is also maintained for the Sewerworks with a fund balance of $184,511 (2018 - $181,537). Changes in the reserve fund are reported with the Town of Gore Bay Consolidated Financial Statements.

10 Page 135 of 204 The Town of Gore Bay Waterworks and Sewerworks Notes to the Financial Statements Year ended December 31, 2019

7. Commitments

The Waterworks has entered into a management services agreement with the Ontario Clean Water Agency (OCWA) to operate and maintain the Waterworks’ water treatment plant and distribution system. The agreement is for a nine and one half year period ending December 31, 2027, at an annual cost as follows:

$ January 1, 2020 to December 31, 2020 182,220 January 1, 2021 to December 31, 2021 184,953 January 1, 2022 to December 31, 2022 187,728 January 1, 2023 to December 31, 2023 190,544 January 1, 2024 to December 31, 2024 193,402

8. Budget

The budget adopted by the Board was not prepared on a basis consistent with that used to report actual results in these financial statements. The budget was prepared on a modified accrual basis while Canadian public sector accounting standards require the full accrual basis. The budget figures include a transfer of the anticipated annual surplus to reserves. In addition, the budget expenses all tangible capital asset acquisitions and does not include a provision for amortization expense. As a result, the budget figures presented in the statement of operations represent the budget adopted by the Board, adjusted as follows:

$ Budget surplus approved by the Board - Add: Budgeted tangible capital asset additions 748,704 Add: Budgeted debt repayments 75,954 Less: Budgeted reserve transfers (125,333) Budget surplus per financial statements 699,325

11 Page 136 of 204 The Town of Gore Bay Waterworks and Sewerworks Notes to the Financial Statements Year ended December 31, 2019

9. Financial Instruments

Transactions in financial instruments may result in an entity assuming or transferring to financial risks to or from another party. The Waterworks is exposed to the following risks associated with financial instruments and transactions it is a party to:

a) Credit risk

Credit risk is the risk that one party to a financial transaction will fail to discharge a financial obligation and cause the other party to incur a financial loss. The Waterworks’ main credit risks are associated with its cash and cash equivalents and accounts receivable.

The Waterworks minimizes risk associated with cash and cash equivalents by ensuring that these financial assets are held with a large reputable financial institution with a high credit rating.

The Waterworks manages credit risk associated with accounts receivable through management’s ongoing analysis and monitoring of amounts due to the organization and measures its exposure based on how long the amounts have been outstanding. The Waterwork’s other accounts receivables are mainly comprised of amounts due from the federal and provincial governments.

b) Liquidity risk

Liquidity risk is the risk that the organization cannot repay its obligation when they become due to its creditors. The organization has liquidity risk associated with its accounts payable and accrued liabilities of $999,378 (2018 - $447,752). The organization manages its exposure to liquidity risk through management’s on-going program budgeting and expenditure monitoring processes, documentation of when authorized payments become due, and maintaining adequate cash resources or other arrangements to pay creditors as required.

There have been no significant changes from the previous year in the exposure to risk or policies, procedures and methods used to measure risk.

12 Page 137 of 204 The Town of Gore Bay Waterworks and Sewerworks Notes to the Financial Statements Year ended December 31, 2019

10. Subsequent Events

Subsequent to year end, the COVID-19 global outbreak was declared a pandemic by the World Health Organization in March 2020. The negative impact of COVID-19 in Canada and on the global economy has been significant. The global pandemic has disrupted economic activities and supply chains resulting in governments worldwide, and in Canada, enacting emergency measures to combat the spread of the virus and protect the economy.

These financial statements have been prepared based upon conditions existing at December 31, 2019 and considering those events occurring subsequent to that date, that provide evidence of conditions that existed at that date. As the outbreak of COVID-19 occurred after December 31, 2019, its impact is considered an event that is indicative of conditions that arose after the reporting period and accordingly, no adjustments have been made to these financial statements for the impacts of COVID- 19.

Although the disruption from the pandemic is expected to be temporary, given the dynamic nature of these circumstances, the duration and severity of the disruption and related financial impact cannot be reasonably estimated at this time. The Township’s ability to continue to service debt and meet obligations as they come due is dependent on its continued ability to generate cash flows. At this time, the full potential impact of COVID-19 on the Township is not known.

11. Comparative Figures

Certain 2018 comparative figures have been reclassified from those previously presented to conform to the presentation of the 2019 financial statements. The changes do not affect prior year earnings.

13 Page 138 of 204 The Town of Gore Bay Waterworks and Sewerworks SCHEDULE 1 Schedule of Reserves and Reserve Fund Operations Year ended December 31, 2019 with comparative figures for 2018

2019 2018 $ $ Transfers Capital levy collected - - Interest on capital levy collected 2,757 5,724 Payments of long-term debt (119,940) (146,900) Net transfer (117,183) (141,176) Balance, beginning of year 117,183 258,359 Balance, end of year - 117,183

Consists of: Reserves set aside for specific purposes by the Waterworks for: Payment of long-term debt - water filtration plant - 117,183

14 The accompanying notes are an integral part of these financial statements. Page 139 of 204

THE CORPORATION OF THE TOWN OF GORE BAY

Consolidated Financial Statements

Year Ended December 31, 2019

Page 140 of 204

MANAGEMENT’S RESPONSIBILITY FOR THE CONSOLIDATED FINANCIAL STATEMENTS

The accompanying consolidated financial statements of the Corporation of the Town of Gore Bay (“the Town”) are the responsibility of the Town’s management and have been prepared in compliance with legislation, and in accordance with Canadian public sector accounting standards established by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. A summary of the significant accounting policies are described in Note 1 to these consolidated financial statements. The preparation of the consolidated financial statements necessarily involves the use of estimates based on management’s judgement, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods.

The Town’s management maintains a system of internal controls designed to provide reasonable assurance that assets are safeguarded, transactions are properly authorized and recorded in compliance with legislative and regulatory requirements and reliable financial information is available on a timely basis for preparation of the consolidated financial statements. These systems are monitored and evaluated by management.

Council meets with management and the external auditors to review the consolidated financial statements and discuss any significant financial reporting or internal control matters prior to their approval of the consolidated financial statements.

The consolidated financial statements have been audited by Freelandt Caldwell Reilly LLP, independent external auditors appointed by the Town. The accompanying Independent Auditors’ Report outlines their responsibilities, the scope of their examination and their opinion on the Town’s consolidated financial statements.

______Mayor CAO / Clerk

______Date

Page 141 of 204

INDEPENDENT AUDITORS’ REPORT

To: The Members of Council of the Corporation of the Town of Gore Bay

Opinion We have audited the consolidated financial statements of The Corporation of the Town of Gore Bay, which comprise the consolidated statement of financial position as at December 31, 2019, and the consolidated statements of operations and changes in accumulated surplus, changes in net assets, and cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the financial position of The Corporation of the Town of Gore Bay as at December 31, 2019, and the results of its operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Town in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, management is responsible for assessing the Town’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Town or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Town’s financial reporting process.

Page 142 of 204

INDEPENDENT AUDITORS’ REPORT (continued)

Auditors' Responsibilities for the Audit of the Consolidated Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit.

We also:  Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.  Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Town's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Town to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

FREELANDT CALDWELL REILLY LLP

Chartered Professional Accountants Licensed Public Accountants

Espanola, Ontario TBD

Page 143 of 204 THE CORPORATION OF THE TOWN OF GORE BAY Consolidated Statement of Financial Position December 31, 2019 with comparative figures for 2018

2019 2018 (notes 18, 19) $$ Financial Assets Cash and cash equivalents (note 2) 4,667,404 4,583,411 Taxes receivable (note 3) 43,887 50,188 Other accounts receivable 748,727 828,558 Investment in government business enterprise (note 4) 110,874 - 5,570,892 5,462,157 Financial Liabilities Accounts payable and accrued liabilities 669,159 491,401 Landfill site closure and post-closure liability (note 5) 9,150 14,123 Deferred revenue (note 6) 1,730,988 1,936,555 Deferred revenue - obligatory reserve funds (note 7) 117,604 180,307 Long-term debt (note 8) 1,352,300 1,450,516 3,879,201 4,072,902 Net Assets 1,691,691 1,389,255 Non-financial Assets (note 9) Tangible capital assets (note 10) 15,299,603 14,685,193 Land held for resale 96,644 97,254 Inventory 47,992 21,849 Prepaid expenses 31,798 17,764 15,476,037 14,822,060 Accumulated Surplus (note 11) 17,167,728 16,211,315

Contingent liabilities (note 12)

Commitments (note 13)

3 The accompanying notes are an integral part of these financial statements. Page 144 of 204 THE CORPORATION OF THE TOWN OF GORE BAY Consolidated Statement of Operations and Changes in Accumulated Surplus Year ended December 31, 2019 with comparative figures for 2018

2019 2019 2018 Budget Actual Actual $$ $ Revenues Taxation Residential and farm 1,035,516 1,040,777 1,002,777 Commercial, industrial and business 255,079 202,887 248,439 Other government and agencies 8,567 20,509 19,692 1,299,162 1,264,173 1,270,908 Deduct: Amounts raised on behalf of the school boards 170,816 176,290 205,161 1,128,346 1,087,883 1,065,747 Government Transfers Government of Canada 108,851 75,432 64,592 Province of Ontario 1,712,997 1,747,856 2,113,267 Other municipalities 47,796 100,270 75,028 1,869,644 1,923,558 2,252,887 User Charges Sewer and water charges 467,551 479,670 459,931 Fees, service charges and donations 1,616,675 1,407,678 1,147,022 2,084,226 1,887,348 1,606,953 Other Licenses and permits 6,500 6,592 10,152 Sale of equipment 1,000 485 52,174 Investment income 45,200 69,619 62,084 Penalties and interest charges 8,000 1,491 8,420 Other 96,001 126,514 110,527 156,701 204,701 243,357 Total Revenues 5,238,917 5,103,490 5,168,944 Expenditures General government services 568,495 586,148 517,927 Protection services 277,429 288,239 292,238 Transportation services 435,285 740,319 667,162 Environmental services 591,122 964,660 934,810 Health services 170,808 182,694 176,740 Social and family services 85,146 380,492 365,593 Recreation and cultural services 697,111 1,050,149 977,675 Planning and development services 21,330 65,250 73,874 Total Expenditures 2,846,726 4,257,951 4,006,019 Annual Surplus before undernoted item 2,392,191 845,539 1,162,925 Gain from investment in government business enterprise (note 4) - 110,874 - Annual Surplus 2,392,191 956,413 1,162,925 Accumulated Surplus, beginning of year, as originally stated 16,211,315 16,211,315 15,439,890 Correction of an accounting error (note 18) - - (391,500) Accumulated Surplus, end of year 18,603,506 17,167,728 16,211,315

4 The accompanying notes are an integral part of these financial statements. Page 145 of 204 THE CORPORATION OF THE TOWN OF GORE BAY Consolidated Statement of Changes in Net Assets Year ended December 31, 2019 with comparative figures for 2018

2019 2019 2018 Budget Actual Actual $$ $ Annual Surplus 2,392,191 956,413 1,162,925 Acquisition of tangible capital assets (2,368,362) (1,778,283) (2,077,377) Amortization of tangible capital assets - 1,163,873 1,120,684 Loss on disposal of tangible capital assets - - 24,603 Change in other non-financial assets - (39,567) 185,368 Change in net assets 23,829 302,436 416,203 Net Assets, beginning of year, as originally stated 1,389,255 1,389,255 1,364,552 Correction of an accounting error (note 18) - - (391,500) Net Assets, end of year 1,413,084 1,691,691 1,389,255

5 The accompanying notes are an integral part of these financial statements. Page 146 of 204 THE CORPORATION OF THE TOWN OF GORE BAY Consolidated Statement of Cashflows Year ended December 31, 2019 with comparative figures for 2018

2019 2018 $$ Cash flows from operations Annual Surplus 956,413 1,162,925 Items not involving cash Amortization of tangible capital assets 1,163,873 1,120,684 Increase in investment in government business enterprise (110,874) - Loss on disposal of tangible capital assets 24,603 2,009,412 2,308,212 Changes in non-cash assets and liabilities Taxes receivable 6,301 2,316 Other accounts receivable 79,831 (269,040) Accounts payable and accrued liabilities 177,758 (47,776) Deferred revenue (205,567) 264,078 Deferred revenue - obligatory reserve fund (62,703) 112,299 Other non-financial assets (39,567) 185,368 1,965,465 2,555,457 Capital transactions Cash used to acquire tangible capital assets (1,778,283) (2,077,377) Financing transactions Repayment of long-term debt (98,216) (93,899) Landfill site closure and post-closure liability (4,973) (4,894) (103,189) (98,793) Increase in cash and cash equivalents 83,993 379,287 Cash and cash equivalents, beginning of year 4,583,411 4,204,124 Cash and cash equivalents, end of year 4,667,404 4,583,411

6 The accompanying notes are an integral part of these financial statements. Page 147 of 204 THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

The Corporation of the Town of Gore Bay (“Town”) is a municipality in the Province of Ontario. It conducts its operations guided by the provisions of provincial statutes, such as the Municipal Act, 2001 and other related legislation.

1. SIGNIFICANT ACCOUNTING POLICIES

The consolidated financial statements of the Town are the representation of management. The consolidated financial statements are prepared using Canadian public sector accounting standards for local government as recommended by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada.

Significant aspects of the accounting policies adopted by the Town are as follows:

a) Reporting Entity

i) Local Boards

These consolidated financial statements reflect the assets, liabilities, revenues and expenditures of the Town and include the activities of all committees of Council and the following local boards which are under the control of Council including:

Western Manitoulin Historical Society Museum Board Gordon Cemetery Board Gore Bay Fire Department Joint Board of Management Gore Bay Union Public Library Board Gore Bay Waterworks and Sewerworks

ii) Joint Local Board

These consolidated financial statements reflect contributions to the following joint local boards, which are not under the direct control of council, as expenditures in the consolidated statement of operations:

Sudbury and District Health Unit Manitoulin-Sudbury District Services Board

The assets, liabilities, revenues and expenditures of these joint local boards have not been proportionately consolidated in these consolidated financial statements.

iii) Proportionally Consolidated Entities

These consolidated statements reflect proportionally the Town’s share of the assets, liabilities, revenues and expenditures of the following joint local boards:

Manitoulin Centennial Manor

7 Page 148 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

1. SIGNIFICANT ACCOUNTING POLICIES (continued)

a) Reporting Entity (continued)

iv) Investment in Government Business Enterprise

The Gore Bay Manitoulin Airport Commission Inc. is a government business enterprise and is accounted for using the modified equity method. Each year, the Town’s share of income from government business enterprise is recognized in the non-consolidated financial statements and the investment in the government business enterprise is adjusted to reflect the change in equity occurring during the year.

v) Accounting for School Board Transactions

The taxation, other revenues, expenditures, assets and liabilities with respect to operations of school boards are not reflected in these consolidated financial statements.

b) Basis of Accounting

i) Accrual Accounting

The accrual basis of accounting recognizes revenues as they become available and measurable, expenditures are recognized as they are incurred and measurable as a result of receipt of goods or services and the creation of a legal obligation to pay.

ii) Cash and Cash Equivalents

Cash and cash equivalents consist of cash on hand and in bank accounts and short-term, highly liquid interest bearing instruments with original maturities of less than one year.

iii) Inventory

Inventories held for consumption are recorded at the lower of cost and replacement cost.

iv) Pensions and Employee Benefits

The Town accounts for its participation in the Ontario Municipal Employee Retirement System (“OMERS”), a multi-employer public sector pension fund, as a defined contribution plan.

Vacation entitlements are accrued as entitlements are earned.

8 Page 149 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

1. SIGNIFICANT ACCOUNTING POLICIES (continued)

b) Basis of Accounting (continued)

v) Tangible Capital Assets

Tangible capital assets are recorded at cost. The Town provides for amortization using the straight-line method at rates designed to amortize the cost, less any residual value, of the tangible capital assets over their estimated useful lives. The annual amortization rates are as follows: Years Roads 25 Water and sewer lines, valves & hydrants 40-50 Water treatment plant 25 Water pipes 75 Moveable equipment 10 Buildings 60 Fire vehicles 20 Parks 20 Equipment 10 Road signs and lights 15 Docks 15

Additions are amortized at full annual rate if purchased in the first half of year and not amortized if purchased in the last half of year.

Tangible capital assets received as contributions are recorded at their fair value at the date of receipt, and that fair value is also recorded as revenue. Similarly, transfers of assets to third parties are recorded as an expense equal to the net book value of the assets as of the date of transfer.

9 Page 150 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

1. SIGNIFICANT ACCOUNTING POLICIES (continued)

b) Basis of Accounting (continued)

vi) Revenue Recognition

Property tax billings are prepared by the Town based on assessment rolls issued by the Municipal Property Assessment Corporation. Tax rates are established annually by Council, incorporating amounts to be raised for local services and amounts the Town is required to collect on behalf of the province of Ontario in respect of education taxes.

A normal part of the assessment process is the issue of supplementary assessment rolls which provide updated information with respect to changes in property assessments. Once a supplementary assessment roll is received, the Town determines the taxes applicable and renders supplementary tax billings. Supplementary taxation revenues are recorded at the time these bills are issued.

Assessments and related property taxes are subject to appeal by ratepayers. Tax adjustments as a result of appeals are recorded when the result of the appeal is known.

The Town is entitled to collect interest and penalties on overdue taxes. These revenues are recorded in the accounts in the period the interest and penalties are levied.

Government transfers are recognized in the period that the events giving rise to the transfer have occurred as long as: the transfer is authorized; the eligibility criteria, if any, have been met; and the amount can be reasonably estimated. Government transfers received before these criteria have been met are recorded in the accounts as deferred revenue and are recognized as revenue in the period in which all of these criteria are met.

User charges and other revenues are recognized in the period that the goods or services are provided.

vii) Use of Estimates

The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amount of revenues and expenses during the reporting period. By their nature, these estimates are subject to measurement uncertainty. The effect of changes in such estimates on the financial statements in future periods could be significant. Accounts specifically affected by estimates in these consolidated financial statements are the landfill closure and post- closure liability, estimated useful lives of tangible capital assets, estimated amounts for uncollectible accounts receivable and reassessment of taxes receivable.

10 Page 151 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

1. SIGNIFICANT ACCOUNTING POLICIES (continued)

b) Basis of Accounting (continued)

viii) Financial Instruments

The Town initially measures its financial assets and financial liabilities at fair value adjusted by, in the case of a financial instrument that will not be measured subsequently at fair value, the amount of transaction costs directly attributable to the financial instrument.

The Town subsequently measures its financial assets and financial liabilities at amortized cost, except for investments in equity securities that are quoted in an active market or financial assets or liabilities designated to the fair value category, which are subsequently measured at fair value. Unrealized changes in fair value are recognized in the consolidated statement of operations in the period they occur.

Financial assets measured at amortized cost include cash and cash equivalents, taxes receivable and other account receivables.

Financial liabilities measured at amortized cost include accounts payable and accrued liabilities and long-term debt.

2. CASH AND CASH EQUIVALENTS

The components of cash and cash equivalents are as follows: 2019 2018 $$ Cash 4,656,594 4,015,968 Guaranteed investment certificates 10,810 567,443 4,667,404 4,583,411

Investments are guaranteed investment certificates with maturities of twelve months or less. Council has designated portions of its cash and investment accounts to fund all reserve funds which are detailed in Schedule 1 to these consolidated financial statements.

3. TAXES RECEIVABLE

The components of taxes receivable are as follows: 2019 2018 $$ Taxes receivable 41,298 45,393 Interest receivable on outstanding tax balances 2,589 4,795 43,887 50,188

11 Page 152 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

4. GOVERNMENT BUSINESS ENTERPRISE

During the year, the Town, along with two other Townships have assumed joint responsibility for the operations of The Gore Bay Manitoulin Airport Commission Inc. The Airport Commission is 26% owned by the Town. As this corporation is a business enterprise, it is accounted for using the modified equity method, as follows: 2019 $ Long-term investment, beginning of year - The Town's share of accumulated surplus 103,095 The Town's share of operating surplus for the year 7,779 Long-term investment, end of year 110,874

Condensed supplementary financial information on the Airport is as follows: 2019 $ Financial Position Financial assets 157,888 Financial liabilities 66,432 Net assets 91,456 Non-Financial Assets Tangible capital assets 175,126 Investments 119,357 Inventory and prepaid expenses 39,205 333,688 Accumulated surplus 425,144

Results of Operations Revenue 338,864 Expenses 315,526 Net income 23,338

12 Page 153 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

5. LANDFILL SITE CLOSURE AND POST-CLOSURE LIABILITY

Under environmental law in the province of Ontario, there is a requirement for the Town to provide for closure and post-closure care of all active and inactive solid waste landfill sites. Accounting standards require that the costs associated with this requirement are provided for in the accounts over the service life of the landfill site based on its usage on a volumetric basis. The reported liability is based on estimates and assumptions regarding future events using the best information available to management. Actual results will vary from the estimated amounts and the change in the estimate will be recognized on a prospective basis as a change in accounting estimate in the year the change is determined.

The Town’s landfill site was closed in 1995 and is currently undergoing post-closure care including monitoring, site inspection and maintenance.

The estimated total liability represents the sum of the discounted future cash flows for post-closure care activities. The estimated discounted landfill post-closure care liability is calculated using a discount rate of 3.50% (2018 – 3.50%) minus an inflation rate of 1.89% (2018 – 1.89%) over the estimated remaining monitoring period of two years.

6. DEFERRED REVENUE 2019 2018 $$ Deferred revenue, beginning of year 1,936,555 1,672,477 Contributions received during the year 803,530 1,433,233 Amounts recognized as revenue during the year (1,009,097) (1,169,155) Deferred revenue, end of year 1,730,988 1,936,555

Deferred revenue consists of the following: Province of Ontario 10,500 274,186 Government of Canada 894,567 894,567 Other 825,921 767,802 1,730,988 1,936,555

13 Page 154 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

7. DEFERRED REVENUE– OBLIGATORY RESERVE FUND

A requirement of Canadian public sector accounting standards is that obligatory reserve funds be reported as deferred revenue. This requirement is in place as legislation and external agreements restrict how these funds may be used and, under certain circumstances, these funds may possibly be refunded. The balances in the obligatory reserve funds of the Town are summarized below: 2019 2018 $$ Deferred revenue, beginning of year 180,307 68,008 Contributions received during the year 94,922 509,772 Interest earned during the year 1,245 930 Amounts recognized as revenue during the year (158,870) (398,403) Deferred revenue, end of year 117,604 180,307

Deferred revenue - obligatory reserve consists of the following: Federal gas tax revenue 117,604 68,441 Ontario Community Infrastructure Fund - 111,866 117,604 180,307

8. LONG-TERM DEBT

2019 2018 $$ Gore Bay Manitoulin Airport Commission loan payable, repayable in annual instalments of $20,614 including interest at 3.00% per annum, unsecured, maturing April 21, 2021 35,083 54,342

Ontario Infrastructure Project Corporation (OIPC) debenture, repayable in semi-annual payments of $73,450, including interest at 4.93% per annum, unsecured, maturing October 2031 1,317,217 1,396,174 1,352,300 1,450,516

Principal payments on the long-term debt over the next five years are estimated as follows:

$ 2020 102,734 2021 102,278 2022 91,376 2023 95,941 2024 96,271 2025 and subsequent years 863,700 1,352,300

14 Page 155 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

9. NON-FINANCIAL ASSETS

Tangible capital assets and other non-financial assets are accounted for as assets by the Town because they can be used to provide services to residents and ratepayers of the Town in future periods. These assets do not normally provide resources to discharge the liabilities of the Town unless they are sold.

15 Page 156 of 204

THE CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

10. TANGIBLE CAPITAL ASSETS

Furniture Roads and Automotive and Water and Construction Land Buildings Docks Bridges Equipment Equipment Parks Sewer in Progress 2019 Total $ $ $ $ $ $ $ $ $ $ Cost Balance, beginning of year 801,971 4,483,018 3,762,699 6,313,441 453,307 703,396 969,225 12,663,408 - 30,150,465 Additions - 17,060 - 335,151 12,822 179,180 133,153 523,382 577,535 1,778,283 Disposals ------Balance, end of year 801,971 4,500,078 3,762,699 6,648,592 466,129 882,576 1,102,378 13,186,790 577,535 31,928,748 Accumulated Amortization Balance, beginning of year - 1,419,514 2,114,932 4,805,524 260,006 674,291 198,392 5,992,613 - 15,465,272 Amortization expense - 69,852 250,847 268,680 28,833 54,076 54,961 436,624 - 1,163,873 Disposals ------Balance, end of year - 1,489,366 2,365,779 5,074,204 288,839 728,367 253,353 6,429,237 - 16,629,145 Net book value 801,971 3,010,712 1,396,920 1,574,388 177,290 154,209 849,025 6,757,553 577,535 15,299,603 Furniture Roads and Automotive and Water and Construction Land Buildings Docks Bridges Equipment Equipment Parks Sewer in Progress 2018 Total $ $ $ $ $ $ $ $ $ $ Cost Balance, beginning of year 801,971 4,437,452 3,762,699 5,788,289 417,297 658,138 603,432 11,631,663 - 28,100,941 Additions - 73,419 - 525,152 36,010 45,258 365,793 1,031,745 - 2,077,377 Disposals - (27,853) ------(27,853) Balance, end of year 801,971 4,483,018 3,762,699 6,313,441 453,307 703,396 969,225 12,663,408 - 30,150,465 Accumulated Amortization Balance, beginning of year - 1,353,198 1,864,085 4,550,222 232,455 594,926 149,931 5,603,021 - 14,347,838 Amortization expense - 69,566 250,847 255,302 27,551 79,365 48,461 389,592 - 1,120,684 Disposals - (3,250) ------(3,250) Page 157 of204 Balance, end of year - 1,419,514 2,114,932 4,805,524 260,006 674,291 198,392 5,992,613 - 15,465,272 Net book value 801,971 3,063,504 1,647,767 1,507,917 193,301 29,105 770,833 6,670,795 - 14,685,193

CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

11. ACCUMULATED SURPLUS AT THE END OF THE YEAR

Accumulated surplus at the end of the year is comprised of the following:

2019 2018 $$ Amounts invested in tangible capital assets 13,982,386 13,289,019 Reserves (Schedule 1) 360,685 355,685 Reserve funds (Schedule 1) 1,479,326 1,417,793 Unfunded landfill liabilities (9,150) (14,123) General operations 1,354,481 1,162,941 17,167,728 16,211,315

12. CONTINGENT LIABILITIES

The Town receives transfers from the governments of Canada and Ontario. Some government transfers are subject to audit by the transferring government with adjustments, if any, repayable to the transferring government. Audit adjustments, if any, are recorded in the accounts in the year in which they become known.

The Town has been named defendant in an outstanding legal claim in the amount of $1,150,000 for damages related to a construction project. The Town has defended this action denying the claim. It is too early in the proceedings to determine the outcome of the claim and management believes the Town has valid defences in place. No amount has been accrued in the accounts as a result of this claim.

The Town has been named defendant in an outstanding legal claim in the amount of $1,000,000 for damages related to a personal injury to an individual on Town property. This legal claim is being handled by the Town’s insurance provider. The likelihood of loss from this outstanding legal claim is considered likely. As this legal claim is being handled by the Town’s insurance provider, an amount relating to the deductible of the insurance policy of $10,000 has been accrued as a result of this claim.

17 Page 158 of 204

CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

13. COMMITMENTS

a) The Town has entered into a management services agreement with the Ontario Clean Water Agency (OCWA) to operate and maintain the Waterworks’s water treatment plant and distribution system. The agreement is for a nine and one half year period ending December 31, 2027, at an annual cost as follows: $

January 1, 2020 to December 31, 2020 182,220 January 1, 2021 to December 31, 2021 184,953 January 1, 2022 to December 31, 2022 187,728 January 1, 2023 to December 31, 2023 190,544 January 1, 2024 to December 31, 2024 193,402

938,847 b) The Town has entered into a waste and recycling services agreement with H. Dodge Haulage for a five year period ended December 31, 2021, at an annual cost of $96,733.

c) The Town has also entered into a lease agreement with the Rainbow District School Board for a five year period ending August 31, 2022, at an annual cost of $18,019.

14. CONTRIBUTIONS TO JOINT LOCAL BOARDS

Further to note 1(a) (ii), the following contributions were made by the Town to these boards:

2019 2018 $$ Manitoulin-Sudbury District Services Board 141,495 139,271 Sudbury and District Health Unit 33,059 32,100 174,554 171,371

The Town's share of the assets, liabilities, revenue and expenditures of these joint local boards are as follows:

2019 2018 %% Manitoulin-Sudbury District Services Board 1.350 1.370 Sudbury and District Health Unit 0.450 0.449

18 Page 159 of 204

CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

15. SEGMENTED DISCLOSURE

The Town is a diversified municipal government institution that provides a wide range of services to citizens. Services include water, roads, fire, police, waste management, recreation programs, economic development, land use planning and health and social services. For management reporting purposes, the Government’s operations and activities are organized and reported by Fund. Funds were created for the purpose of recording specific activities to attain certain objectives in accordance with special regulations, restrictions or limitations.

Town services are provided by departments and their activities are reported in these funds. Certain departments have been separately disclosed in the segmented information, along with the services they provide, and are as follows:

General Government General Government consists of Office of the Mayor, council expenses, administrative services (including clerks, elections, communications, legal and information technology services), human resources and financial departments. Areas within the general government respond to the needs of external and internal clients by providing high quality, supportive and responsive services. This area supports the operating departments in implementing priorities of Council and provides strategic leadership on issues, relating to governance, strategic planning and service delivery.

Protection Services This section consists of fire, police, animal control, building services and emergency measures. Police services are provided by the Ontario Provincial Police and ensure the safety of the lives and property of citizens; preserve peace and order; prevent crimes from occurring, detect offenders and enforce the law. Fire Services is responsible to provide fire suppression service; fire prevention programs, training and education related to prevention, detection and extinguishment of fires. The Building Services Division processes permit applications and ensure compliance with the Ontario Building Code and with By-Laws enacted by Council.

Transportation Services This area is responsible for management of Roadways including traffic and winter control.

Environmental Services In addition to the management of waterworks, sanitary and storm sewer systems, this area is responsible for waste collection, waste disposal and recycling facilities and programs. This section is responsible for providing clean, potable water meeting all regulatory requirements and responsible for repairing breaks and leaks in the water and sewer system. This section produces quality effluents meeting regulatory requirements and minimizing environment degradation.

Health and Social Services This section consists of Assistance to aged persons, Cemetery Services as well as the Town’s contribution to the Sudbury and District Health Unit and Manitoulin-Sudbury District Services Board.

Recreation and Cultural Services This section provides public services that contribute to neighbourhood development and sustainability through the provision of recreation and leisure services and provides management of arenas leisure facilities and a marina. This section also contributes to the information needs of the Town’s citizens through the provision of library and cultural services and by preserving local history and managing archived data.

19 Page 160 of 204

CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

15. SEGMENTED DISCLOSURE (continued)

Planning and Development The goal of this section is to offer coordinated development services in order to maximize economic development opportunities, and to ensure that the Town is planned and developed in accordance with the Ontario Planning Act, Provincial policies and good planning principles. This section includes of the Town’s contribution to the Manitoulin Planning Board.

Certain allocation methodologies are employed in the preparation of segmented financial information. Taxation, certain government grants and other revenue are apportioned to services based on a percentage of operations.

20 Page 161 of 204

CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

15. SEGMENTED DISCLOSURE (continued)

Social and Recreation General Protection Transportation Environmental Health Family and Cultural Planning and 2019 2018 Government Services Services Services Services Services Services Development Total Total $ $ $ $ $ $ $ $ $ $

Revenues

Taxation 1,087,883 ------1,087,883 1,065,747 Grants 736,013 37,500 302,278 532,572 4,208 196,761 74,314 39,912 1,923,558 2,252,887 User Charges 515,575 9,819 8,345 479,930 260 88,765 784,654 - 1,887,348 1,606,953 Other 136,407 861 - 3,982 10,620 5,819 7,960 39,052 204,701 243,357

2,475,878 48,180 310,623 1,016,484 15,088 291,345 866,928 78,964 5,103,490 5,168,944

Expenditures

Salaries, wages and benefits 333,944 25,775 273,153 12,893 13,988 207,291 184,668 666 1,052,378 909,630 Purchase of goods and materials 181,294 1,061 147,833 10,353 18,109 31,152 440,046 49,883 879,731 1,281,059 Contracts and services 12,754 227,435 387 436,845 5,626 67,197 63,458 1,469 815,171 353,063 Amortization 58,156 28,797 303,807 436,624 11,282 - 321,526 3,681 1,163,873 1,120,684 Interest on long-term debt - - 1,646 67,945 - - 40,451 - 110,042 73,905 Other transfers - 5,171 13,493 - 133,689 74,852 9,551 236,756 267,678

586,148 288,239 740,319 964,660 182,694 380,492 1,050,149 65,250 4,257,951 4,006,019 Excess (deficiency) of revenues over expenditures 1,889,730 (240,059) (429,696) 51,824 (167,606) (89,147) (183,221) 13,714 845,539 1,162,925 Page 162 of204

CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

16. PENSION PLAN

The Town makes contributions to OMERS, which is a multi-employer pension plan, on behalf of the members of its staff. The plan is a defined benefit plan which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay.

At December 31, 2019, the OMERS pension plan had total assets of $122.5 billion (2018 - $ 111.8 billion) and an accumulated surplus of $1.69 billion (2018 - $2.64 billion deficit).

17. BUDGET

The budget adopted by Council was not prepared on a basis consistent with that used to report actual results in these consolidated financial statements. The budget was prepared on a modified accrual basis while Canadian public sector accounting standards require the full accrual basis. The budget figures include a transfer of the anticipated annual surplus to reserves. In addition, the budget expenses all tangible capital asset acquisitions and does not include a provision for amortization expense. As a result, the budget figures presented in the consolidated statements of operations and changes in accumulated surplus represent the budget adopted by Council, adjusted as follows:

2019 2018 $$ Budget surplus approved by Council - - Add: Budgeted tangible capital asset additions 2,368,362 3,087,619 Add: Budgeted debt repayments 75,954 75,202 Add: Budgeted reserve transfers (52,125) (155,017) Budget surplus per consolidated financial statements 2,392,191 3,007,804

18. CORRECTION OF AN ACCOUNTING ERROR

During the year, while preparing the non-consolidated financial statements, the Town identified an inadvertent overstatement in the accounts receivable balance from a related entity. Comparative figures were restated to take into account the effects of the retrospective correction of this accounting error. As a result, the net assets and accumulated surplus balances at January 1, 2018 and the accounts receivable at December 31, 2018 were each reduced by $391,500.

19. COMPARATIVE FIGURES

Certain comparative figures have been reclassified to conform to the financial presentation adopted in the current year. These changes do not affect prior year prior year surplus.

22 Page 163 of 204

CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

20. FINANCIAL INSTRUMENTS

Transactions in financial instruments may result in an entity assuming or transferring financial risks to or from another party. The Town is exposed to the following financial risks associated with financial instruments and transactions it is a party to:

a) Credit risk

Credit risk is the risk that one party to a financial transaction will fail to discharge a financial obligation and cause the other party to incur a financial loss. The Town is exposed to this risk relating to its cash and cash equivalents, taxes receivable, and other accounts receivable.

The Town holds its cash and cash equivalents accounts with large reputable financial institutions, with high credit rating from which management believes the risk of loss due to credit risk to be remote.

The Town is exposed to credit risk in association with its taxes receivable and other accounts receivable which includes ratepayers, government and other receivables. The Town managements its exposures to this risk through management’s on-going monitoring of amounts due to the Town and collections on those amounts, and measures its exposure to credit risk with respect to accounts receivable based on how long the amounts have been outstanding and management’s analysis of accounts.

b) Liquidity risk

Liquidity risk is the risk that the Town cannot repay its obligations when they become due to its creditors. The Town is exposed to this risk relating to its accounts payable and accrued liabilities.

The Town reduces its exposure to liquidity risk through management’s on-going monitoring of cash activities and expected outflow, including extensive budgeting and maintaining enough cash to repay creditors as those liabilities become due.

21. SUBSEQUENT EVENT

23 Page 164 of 204

CORPORATION OF THE TOWN OF GORE BAY Notes to the Consolidated Financial Statements December 31, 2019

as they come due is dependent on its continued ability to generate cash flows. At this time, the full potential impact of COVID-19 on the Town is not known.

24 Page 165 of 204

CORPORATION OF THE TOWN OF GORE BAY Schedule of Continuity of Reserves and Reserve Funds December 31, 2019

Landfill Working Working Continuation Funds Harbour Total Capital Zone (Museum) Centre $ $ $ $ $

RESERVES Balance, beginning of year 355,685 302,152 36,000 12,533 5,000 Appropriations to: Net assets from operations - - - - - Net assets invested in tangible capital assets - - - - -

Appropriations from: Net assets from operations 5,000 5,000 - - - Net assets invested in tangible capital assets - Balance, end of year 360,685 307,152 36,000 12,533 5,000

Working Sewer and Medical Library - Total Capital Water Sewer Filtration Museum Centre General Severance Roads $$ $$$$$$$$

RESERVE FUNDS

Balance, beginning of year 1,417,793 68,997 857,861 181,537 117,183 29,817 27,232 34,509 44,283 56,374 Interest earned 19,175 1,723 10,215 2,973 2,757 85 119 527 655 121 Appropriations to: Net assets from operations 223,960 213,700 - - - - 260 - 10,000 - Net assets invested in tangible capital assets ------

Appropriations from: Net assets from operations (181,602) - - - (119,940) (8,162) - (3,500) - (50,000)

Page 166 of204 Net assets invested in tangible capital assets ------Balance, end of year 1,479,326 284,420 868,076 184,510 - 21,740 27,611 31,536 54,938 6,495

Total 1,840,011

Page 167 of 204

Regular Council AGENDA ITEM REPORT

To: Council Subject: Electric Vehicle Charging Stations Meeting: Regular Council - 13 Oct 2020 Department: Clerks Staff Contact: Stasia Carr, Clerk

RECOMMENDATION: Recommend to sign the letter of intent.

BACKGROUND INFORMATION: After receiving the letter and memorandum from Billings Township further information was requested. Billings Climate Change Coordinator (CCC) is currently working with OPG to draft their agreement. She advised that she has made adjustments to the LOI. Concerns raised included the following: 1. Adding a termination clause. 2. Alter 60 days to 90 days for Council to review. 3. Allow for the municipality to advertise, not allowing exclusive rights to OPG.

The agreement needs to be clear who owns what and who is responsible for the maintenance and upkeep of the stations. Another question to consider is what happens if or when the technology becomes obsolete. How do we terminate the agreement and who will be responsible for removing the EV station?

The CCC has expressed she is willing to help Gore Bay with entering negotiations with OPG as she is one step ahead in the process.

FINANCIAL IMPACT: This is not a revenue generating opportunity. A user fee will be applied to offset hydro fees (recommend setting to peak costs plus a little more). Be aware the service fee is an annual ongoing cost for the term of the agreement with OPG.

POLICY IMPLICATIONS:

Page 168 of 204 Signing the letter of intent would demonstrate The Town of Gore Bay is committed to demonstrating leadership in environmental stewardship and is exploring new ways of reducing greenhouse gas emissions. This will impact the Towns Energy Conservation & Demand Management Plan.

Page 2 of 2 Page 169 of 204 4/BILLINGSTownship of

Friday October 2, 2020 [Sent via email] Recipients

Manitoulin Island local government of?cials

Dear Manitoulin Island Local Leaders,

RE: Electric Vehicle (EV) Cha?ng Stations

For several years, many community members on Manitoulin Island have been advocating for our Councils to support publicly available electric Vehicle (EV) charging stations. Like many of our neighbours on the island, the Township of Billings listened to our community members advocating for public EV stations and we have been continuously seeking a workable solution. Up until now the cost for installation, hydro, maintenance, and service for this kind of infrastructure has largely been inaccessible to rural northern communities. However, with new commitments from the federal government, completion of a highway network of EV stations up to Sudbury (and beyond in 2021) and with the development of a partnership between Ontario Power Generation (OPG) and Hydro One it is now ?nancially feasible to consider public EV stations throughout Manitoulin Island.

On September 21, 2020 the Township of Billings entered into a 90-day agreement with OPG by signing the attached Letter of Intent (LOI). This LOI will begin the process of bringing an EV charging station to our community. We think the business case to bring EV stations to the island is strong and with wide adoption our island can continue leadership in environmentally conscious tourism. Finding new and unique ways to continue supporting our local economy and a green recovery is a priority for many leaders on Manitoulin Island. This EV charging station program is affordable, requires minimal administration, willhelp our local economy and the transition to a low carbon transportation network. As the Township of Billings continues our Community Energy and Emissions Planning (CEEP) we will continue looking for opportunities like this to reduce our greenhouse gasses, while supporting our local economy.

We hope by sharing contact information for our partners at OPG and the steps we have taken to enter this LOI, it will make it easy for your Council to consider joining this program too. In this spirit, please ?nd attached the information that was submitted to our Council, which includes contact information for Tyler Seed at OPG.

Regards, aK\%\cb Kathy McDonald, CAO/Clerk Township ofBillings kmdonaldgzzbillingsmpca

15 Old MillRoad 0 PO Box 34 Kagawong ON POP 1J0 WWW bi||in2stwn.ca Page 170 of 204 Mme orandum To: Township of Billings Council cc: All Municipal Staff From: Kim Neale, Climate Change Coordinator (CCC) Date: September 21, 2020 RE: Public Electric Vehicle (EV) Charging Station Partnership with OPG lam very excited to present Council with a unique opportunity to become the first municipality on Manitoulin Island to adopt public EVcharging stations with zero upfront costs or capital expenditures. The only cost to the municipality will be an annual service fee of ($l,200—$2,000) and hydro. Costs to the municipality will be offset by charging EVstation user fees at the station (eg. $2.50/hr) and by selling advertising space at each location. lvy Charging Network (htt s: iv ch r e.com ) The IvyCharging Network is a 50/50 OPG and Hydro One partnership to accelerate EVinfrastructure and to leverage Natural Resources Canada (NRCan) funding. The attached presentation was created by OPG to provide an overview of the program. As a brief overview of the program: o The level 2 charger program offered by NRCan provides federal dollars for 50% of the costs to install each Level 2 connector up to $5k/connector with a 20 EVconnector minimum 0 Large urban municipalities with busy downtowns generally applied for the first round of NRCan EV station funding o Small and rural communities have been slow to participate in the NRCan funding because it is difficult to meet the 20 EVconnector minimum to qualify for NRCan o As a result, OPG/Hydro One has developed a program for small/ruralcommunities to overcome barriers for entry into the public EVstation marketplace

How the program works: The municipality provides locations for the EVstations to be installed The locations must have a municipal hydro hook up available Users pay a fee to activate the EVstation and offset hydro costs The actual EVstations are installed, owned, and maintained by OPG

Aservice fee is charged to the municipality of $1200—$2000 per year — per connector The service fees are determined prior to installation and the community is under no obligation to move forward with the project until the service fees are set, agreed to and approved by Council

Why is there an annual Service Fee and contribution agreement between OPG and municipality? NRCan is only providing 50% of funding for the EVstations, OPG/Hydro One are fronting the other 50% to cover all upfront installation, equipment, and project costs.

The service fee per station, per year will cover: 0 Debt repayment cost of installation and equipment 0 Estimated cost for management, maintenance, and servicing of EVstation o Modest return to OPG/Hydro One on EVinfrastructure investment The service fee varies from $1200—$2000 because the cost of installation and servicing at each station may vary depending on site-specific conditions including the existing hydro panel available for hook up and civil work (trenching, repaving, etc) required to perform the installation.

The Business Case for EVStations in our Community: As a sustainability and Climate Change Action leader on Manitoulin Island, the Township of Billings has a unique opportunity to become the first tojoin this provincial program in our region. The Ivy Charging Network already includes level 3 charging stations along major highways leading to north Ontario, including Sudbury. OOOOOO

Page 171 of 204 Page 172 of 204 o The LOl does not obligate us to proceed with the program and we can terminate with 30 days notice if we do not accept the terms of the OPG contract/servicefees 0 Once the LOlis signed we can also begin a survey to all our businesses to solicit support for EV station adoption and see if we can cover the service fees through advertising o The CCCwill work with the EDO and other municipal staff to create surveys and email content about the program to businesses and the community at large

Please connect with me anytime if you would like to discuss this or any other Climate Action initiative

Sincerely,

Kim Neale Climate Change Coordinator (CCC) Township of Billings centralcc@east|ink.ca

References: (1) White Paper: Power Play: Canada's Role in the Electric Vehicle Transition

Authors: Ben Sharpe and Nic Lutsey — international Council on Clean Transportation, Cedric Smith and Carolyn Kim, Pembina Institute https: theicct.org[sites default/files nublications/Canada-Power-Plav~ZEV—O4012020.pdf (2) Electric Vehicle and Alternative Fuel Infrastructure Deployment Initiative httbsz www.nrcan.gc.ca enerzvvefficiencvener;.’.v~ef‘fic1eI1cv-Iransnonation eIectric-alternative—fue|» infras eIecmc-vehicle-altemativevfue|s—infrastructure-denlovment-inotiative 18352

Page 173 of 204 GENERATION

Page 174 of 204 O tario ower Generation

«imam-um: rnnuncun A Leader in Clean Energy Investments

mcsu mnmnu Ontorio's lorgest electricity generotor producing (N '1 power thot is 99% free of corbon emissions

- Decades of operoting electricity ossets with high reliobility ond sotety rotings

5'-Jueusrv Signiticont project moncigement & development

expertise — currently executing Conodo‘s lorgest

cleon energy project - Doriihgton Refurbishment

—u-mun

V‘V’ !:;.:,gJ;JJ

Page 175 of 204 an->por’runi1y

leverage NRCan's Zero Emission Vehicle Infrastructure Program.

OPG is seeking Site Hosl porlners inleresled in deploying Level 2 EV chorging infrosiruclure. Sile hosls willendorse o submission lo Nolurol Resources Conodo (NRCon)

OPG offers lhe following volue lo Sire Hosls:

Increose the odds of funding success by collecling siles inlo o lorger proposal for NRCon

~ Avoid high upfroni cosls of ihslollolion

Hossle free experience: OPG lokes core of inslollolion, moinlenonce ond operolion of lhe chorging network on your beholf

- Provide seomless user experience by connecling sire hosls lo o wider Onlorio~bosed nelwork of EV chorgers

Ongoing monogemenl of NRCon relolionship ond reporling

I-TboutCh rging Infra tructure

{ OPG’s Focus \

Level 1 Charging Level 2 Charging Level 3 Charging — Hig Power h

Power Oulpul (kW) 2 kW 7 kW 50 — l5O kw

Time lo chorge 20 hours 6 hours 50 mins from emply: 20l8 Nisson Leof (40kWh) 400 km ronge Typicol Supply 120 VAC/l 2—l6A 208/240 VAC/i 6—8OA 480 VAC 3—Phose Power (inpuf current proporrionol to specifications 0U’PU’P0V‘/9’)

Page 176 of 204 CTl;G S Level 2 Charging Solution Turn-key Public level 2 Charging Service with no upfront cost Fixed annual fee covers the following. Scalable to meet your needs. Station Deployment: User Pricing: Site host can - Site set user pricing or Assessment & Planning allow OPG to set pricing in line with market. - Procurement Pricing can accommodate of EVSEand other required infrastructure different rates for fleet, employee, or public charging. - All “i Civil & Electrical Work for Construction& installation Revenue: Allrevenues are collected via On-Going Operations Services. OPG network and transferred to Site Host - (OPG handles all billing and Network operations and reporting settlement) - ElectricityCost: Site Host pays Maintenance and servicing with electricity uptime guarantee costs - Driver support Option to renew charging services agreement beyond lO years This includes trenching and concrete work Typical charging services in the market may exclude such work and associated costs due to its complexity‘

Service Fee

Avoid high upfront costs of procurement and insfallation with a fixed or annual fee. monthly

Es?mofed average service fee per connector: $1,200 — $2000 per year

Notes: Costs will vary based on site~specific conditions Costs willbe refined upon approval by NRCan and followingsite assessment Cost per port will potentially reduce as a result of: o Larg ev omcum :11com chargers installed per site and in the project overall 0 Less ccrvvmex5-(E com-.1 itionsallowing the use of wall-mount chargers insta manoreV'vcwenc\es or other

Page 177 of 204 TylerSeed [email protected] (647)207 8674 UNTAHlUE F£E;}';:Di’!

Page 178 of 204 LETTER0 lNTENT- EV Stations in the Towns hip of Billings This Letter of Intent (’’LOI’’) is entered into on the 21“ day Date”) of September 2020 (the " Effectiv By the e Township of Billingsand Ontario Power GenerationInc. ("OPG”). WHEREASthe parties are in discussions r ” egarding the use of the Schedule A” of this LOl (the lands legally describedin "Premises”) for the purposes of operatinga nd maintaini designing, installing, owning, rig electricvehicle Level2char gers and related equipment (the"Project"),' AND WHEREASthe parties have agr eed to ente r into this LOIto further and t he process for, use of the explore the prospect of, Premises by OPG for the Project; NO WTHEREFOREfor other good and valuableconside ration (the is hereby acknowledg receipt and sufficiencyof which ed), the par ties agree as follows: 1. Negotiation of Lease or Licencefor Premises

e c days (the ’’InterimPeriod”) the f 90 parties agree t 0 negotiat e a licence Township of Billings of the to OPG from the Premises or a porti On thereof, a5 described in Schedule IIAII

2. Key Terms of Licence

the form of licence, ’that the roles and responsibilities set out the partie res pective with respect to the Project, and shall include the parti es agree that the sire the followingterms and conditions: licence

(a) The minimum term of the site licence will be for options a period of with to renew for additionalterms; potential (b) The site licencewillgrant OPG exclusive use of the Premisesfor the

at the premises ifapplicahle, and all applicable laws; (C) The Township of Billings shall maintain the right to also premises display logos and signage at the (dl The Township of Billings willcover any costs and associated with advertising at will ensure that signage does the pre mises not interferewith OPG signs/display The Township of Billings will cooperate with OPG to approvals obtain any req uired permit in connection with the Project; 5 and (D and Township of Billings will provide cleaning 5ervices at of the Licence. the Premises,subject to the

Page 179 of 204 (g) Township of Billings will be responsible for pavi ng all electricity operation of the electric costs associated with the vehicle Level 2 Charger 5; Township of Billings will pay OPG an annual services fee, ’ provision of the Project; ”ServicesFee in connection with the

3. Termination

Either party shall have the right at any time, upon this LOl,upon thirty (30) days notice to such other party. 4. IntentionallyDeleted.

5. Exclusivity

Tawnsh ip of Billings agrees t hat during the Interim the part Peri od 0 r any renewal ies will in good faith negotiate thereof, during which and finalizethe appii cable nter into ny agreement licence agreement, it or linenCe or permi t will not arty use or o ccupancyufthe othe than OPG to install a Premiseswhich permit any nd operate a similarp reject or PG’sabili y to to rany purpose that install and opera te the Project. would impair

6. Township of BillingsRepresentation and Warranty re Ownership of Premises Township of llings represen ts and warrant s that it is the Premises and t hat it registered owner [or tenant] of has the right to enter into the agreement this LOI and any future [licen with OPG, subject t o ce/sublicence] necessary int e rnal approvals. 7. General

subject matter of this LOI. representation, warranty,

except as expressly stated herein. (d) The execution of a bindingagreemen internalapprovals, among other things

Page 180 of 204 8. Notices Address of Tuwnshig of Biliirgg 15 Old Addressof OPG: M HRoad,P O Box34 700 ng, OntarioPOP1J0 UniversityAvenue Attention Toronto,Ontario,MSG1X6 KimNeale, Attention: ClimateChange Coordinator Tyler Seed, BusinessDevelopmentAnalys Email t Telephone Email 705 282-2611ext. 226 Teleph 547 207-8674

Townshipof Billings

Per: Name: Ian Anderson Title: Mayor, Townshipof Billings Per: Name Per: Title: Name: KathyMcDonald Title: CAO/Clerk,Deputy Treasurer

l/Wehave authority to bind the corporation

Page 181 of 204 Schedule“A” Premises [NTD: insert site address, legal description or other descriptionof sites] Premises#1: Location: Parkinglot, KagawongPark Centre Legal Address:39 Henry Drive, Kagawong0 NPOP 1J0 Descriptionof EV stationlocation: I A maximumof2 parkingspots and: 0 Area adjacent to parkingspots ForEV 51ation I Hydro location connectionsofthe EV station to o the closestmunicipalhydro The Townshipofliillings s|1all hook uP; gran1OPG accessto and service hydro the Park Centreto operate, connectionsfor the purpose maintai cfrunning EV stationsonly n

Page 182 of 204 The Corporation of the Municipality of Huron Shores

Office of the Mayor

02 October 2020 via email

Dear First Nation Chiefs, Municipal Mayors and Councils

RE: Improving Connectivity for Ontario Program Update Number Three

I am pleased to report on the progress of The Huron Shore & Manitoulin Island Community Owned Fibre Infrastructure (H&M COFI) Broadband project . In August, we submitted a Stage 1 grant request to the Improving Connectivity for Ontario (ICON) Program, and on 25 September 2020, our project was selected for the next stage. The Stage 2 submission is a more detailed report of the H&M COFI project, which will seek up to 25% or $37.5M of the project's expected cost and is due 28 November 2020. If selected in Stage 2, the funds would allow us to commence in April 2021.

Last week, our H&M COFI partners, ROCK Networks Inc., and I presented to FedNor a request for funds required to complete the Stage 2 submission. It was well-received, and due to the ICON Program's late November deadline, we anticipate a response shortly. The documents will provide a Governance and Business Operating Structure and High-Level Engineering Design for H&M COFI. In addition to the ICON submission, the documents enable requests to federal programs that fund rural broadband projects. As federal funding can support up to 50% of the cost of H&M COFI, these documents are essential for our progress forward.

We have now entered a point of the project that will require a timely response from First Nations and Municipalities to address questions of an administrative nature that might be necessary for provincial and federal grant submissions. Therefore, we ask that you please provide the names, email addresses and phone numbers of the primary and alternate points of contact who are able to quickly respond to administrative queries. Please send the details by 8 October 2020 to Clerk/Administrator Tonelli at [email protected]. Phone 705-843-2033. It is much appreciated.

I look forward to working closely with you as we progress with the H&M COFI project and deliver a genuinely world-class network for the peoples of Huron Shore and Manitoulin Island.

Yours truly,

Georges Bilodeau Mayor

Distribution List, next page

P.O. Box 460, 7 Bridge Street, Iron Bridge, ON POR JHO Phone 705-843-2033 * Fax 705-843-2035 * [email protected] Page 183 of 204 Distribution List

- MP Carol Hughes, [email protected] - MPP Michael Mantha, [email protected] - Shawn Heard, EACFDC, [email protected] - Suzanne Faubert-Astles, ENDM, [email protected] - William Elliott, ELNOS, [email protected]

MUNICIPALITIES:

Algoma District - Blind River, Town of - [email protected] - Bruce Mines, Town of - [email protected] - Elliot Lake, City of - [email protected] - Hilton Beach, Village of - [email protected] - Hilton, Township of - [email protected] - Jocelyn, Township of - [email protected] - Johnson, Township of - [email protected] - Laird, Township of - [email protected] - Macdonald, Meredith and Aberdeen Add' l, Township of - [email protected] - Plummer Additional, Township of - [email protected] - Spanish, Town of - [email protected] - St. Joseph, Township of – [email protected] - Tarbutt & Tarbutt Additional, Township of - [email protected] - The North Shore, Township of – [email protected] - Thessalon, Town of – [email protected]

Manitoulin District - Assiginack, Township of - [email protected] - Billings, Township of - [email protected] - Burpee and Mills, Township of - [email protected] - Central Manitoulin, Municipality of - [email protected] - Gordon/Barrie Island, Municipality of - [email protected] - Gore Bay, Town of - [email protected] - Northeastern Manitoulin and The Islands, Town of - [email protected] - Tehkummah, Township of - [email protected]

Sudbury District - Baldwin, Township of - [email protected] - Espanola, Town of - [email protected] - Nairn and Hyman, Township of - [email protected] - Sables-Spanish Rivers, Township of – [email protected]

Page 2 of 3

Page 184 of 204 First Nations (for Chief and Band Council) - Aundek Omni Kaning (Sucker Creek) First Nation - [email protected] - M'Chigeeng First Nation - [email protected] - Mississauga First Nation - [email protected] - Sagamok Anishnawbek First Nation - [email protected] - Serpent River First Nation - [email protected] - Sheguiandah First Nation Reception - [email protected] - Thessalon First Nation - [email protected] - Whitefish River First Nation – [email protected] - Wiikwemkoong Unceded Territory [email protected] - Zhiibaahaasing First Nation [email protected]

Page 3 of 3

Page 185 of 204 “TEAMROCK”

ROCK NETWORKS

 “ROCK Networks is a solutions company focused on supporting government clients in the defence and public safety markets.” – per company site  Acquired NOVA Communications in 2017 (Nova Scotia telecom) o Nova communication: Wireless system integration. o Nova communications is now a division of ROCK Networks.  ROCK was voted Ottawa’s fastest growing company (2019): o https://obj.ca/article/ottawas-fastest-growing-companies-wireless-radio-suppliers- growth-strategy-solid-rock  Projects o SCADA Network Calgary . https://www.elprocus.com/scada-systems-work/ . SCADA stands for supervisory control and data acquisition. It is a type of software application program for process control. SCADA is a central control system which consist of controllers network interfaces, input/output, communication equipments and software. SCADA systems are used to monitor and control the equipments in the industrial process which include manufacturing, production, development and fabrication. o Next Generation Rural Broadband Project for Country of Pictou in Nova Scotia

Page 186 of 204 i-Valley Part of the “TEAMROCK” consortium. They are a not-for-profit organization based in Nova Scotia. Project and services provided (as per website):

 Partner in the Municipality of Pictou County project.  Entered into an agreement with the Government of PEI to do the first-ever full-province survey of network speeds, using the Canadian Internet Registration Authority’s Internet Performance Tool.  i-Valley ‘won’ the Connect to Innovate program funding for the Municipality of Kings o https://www.canada.ca/en/innovation-science-economic- development/news/2018/05/rural-and-remote-communities-in-nova-scotia-will- benefit-from-faster-internet.html o The Municipality of the County of Kings will receive $5.6 million for a project that will provide 10 communities and 12 institutions with access to high-speed Internet services. o https://www.countyofkings.ca/upload/All_Uploads/COUNCIL/Meeting_Documents/COT W/2017/2017-02-21%20COTW/agenda/2017-02- 21%20COTW%20Agenda%20Package.pdf

Digital Ubiquity

Mission statement – per Digital Ubiquity:

Digital Ubiquity Capital is committed to bridging the digital divide by making data connectivity technologies available to the masses. We believe that data infrastructure are the roads of the future and will be the next generation social and economic development tool for communities. By leveraging the synergies between our portfolio companies and partners we plan to transform society towards a connected living.

Page 187 of 204 Municipality of Pictou County.

Key Figures:

 Municipality of Pictou County (MOPC) o MOPC had a goal of creating a Municipally-governed service based on community values. They wanted 100% coverage of their catchment region. They wanted a shared revenue with the Municipality to repay the funding and provide funds for new activity and an open access network that would allow lowest-cost service and greatest choices.  i-Valley Intelligent Community Association o Is a not-for-profit organization based in New Minas, Nova Scotia. i-Valley partners with communities to act as their champion in arranging high-speed networks and smart applications of technology. It draws on a Consortium of best-practice industry leaders with real experience in rural applications. They were a project partner with MOPC. They are supported by i-Canada. They appear to be the lead in guiding municipalities on how to form a municipally-owned broadband network. o They acted as consultants for the Municipality and assisted in the selection process (from Pictou website):

.  ROCK Networks o Rock Networks had acquired NOVA communications in 2017. Nova Communications was listed as the successful vendor.

Municipality of Pictou County Profile:

 Population: 43,748 (2016)  Dwellings: 22,525  Average total income of households in 2015 ($) 72,896  Five towns and one municipality: o New Glasgow o Pictou o Stellarton o Trenton o Westville

MOPC Network Information:

 Municipal page with information and updates on their Rural Internet Project

Page 188 of 204 o https://county.pictou.ns.ca/council/rural-internet-project/  Municipal document, prepared by i-Valley which provides a background on the project o https://county.pictou.ns.ca/assets/Uploads/Story-of-a-Network4.pdf

The Network Goal: When complete, the network will provide:

 A Municipally-governed service based on community values;  Equitable coverage to 100% of the community, at levels that meet Canadian standards;  Shared revenue with the Municipality to repay the funding and provide funds for new activity; and  An Open Access network that will allow the lowest-cost service and the greatest choice;

Additional Research:

 Project Announcement: o https://www.thechronicleherald.ca/news/provincial/pictou-county-ushers-in-new-era- of-rural-broadband-based-on-community-owned-networks-359892/  Phase One Announcement: o https://county.pictou.ns.ca/news/phase-one-of-broadband-project-set-to-begin/

 Unclear as to the revenue sharing model that is to be employed once the network is established  Partially funded by the Federal Gas Tax Funds  Project Budget change: o https://county.pictou.ns.ca/council/rural-internet-project/ March 4, 2020 o Phase one of project was budgeted for $8 million dollars and was increased by $3 million, for a total of $11 million. o Reason: “because of its decision to increase its fibre count from 144 to 288 strand fibres. This will future proof the network and give the municipality the ability to better market business opportunities.” o The municipality must also construct a new tower in the Hardwood Hill Area since the recently completed design study identified the current tower in the area as unusable. o Before construction can begin, approval must be given by the Canadian Radio-Television and Telecommunications Commission for the municipality to work within the telecommunications industry. Pending approval, the municipality is hopeful the first phase of the project can be completed by this fall. o What is phase one? . https://county.pictou.ns.ca/news/phase-one-of-broadband-project-set-to- begin/ .(October, 2019) This phase of the project will include an assessment of existing infrastructure such as buildings, poles, towers and antenna sites in rural areas throughout the County.

Page 189 of 204 _.

I §\_PQ3\ U§x§§r§% m3m:2m_ >:m_

3.0:: 03v _<__.wm_:m:n.m_mmqsnmm:3: A02: AOENZ_uw._u_:m:n_m_.mm2.nmm.c::©oun.nmv mo..." O?ocma m.~o~omam>_<_ ._.ou _<=n:mm__.m_o:n_m nn mnm:©oo3_om<.nm m:E.mn5 mmmoqm3. A - BB noc: m2E_.2 man_.%o.§ ?msmnonmzos033 xm3m§amq moon3o_.:_:m.

Emmmmmmmumcs. 3. 5m a_.mm_ao<<:2 3m o

83 ~95 ._.o8_ 83 033 >=o8:o:m mmwm?mmu? ._.o8_ 83 nom? $3 ..Fo~w O€_.3 manum_.3m:m:z_%__3 $3 Page 190 of 204 _"..o:: _<=n:mm__.m_o:am_3m=.8u3_m_o:am©mo3am<.nm_ Ormum>_<_H-_S>=._ - Us :3 «:2» :56 S. 28: a:ao_.Ea=:_ E :=S€ae3a 259:? ._.o" o_._._<__.m_u_:m:n.m_mmqsnmmca: .02: Ao_uv._<_uw.m_:m:n.m_.mm2.nmm.c::©ouu.nmv .33. O

moonQ8: Eomma3 3&8 man2353. E5 89.33 na?mmnowEn 38335 88 095 mgcma.wan38:2 Hnmnmuonwmoumanna.dumoasaoa.<9: BEmo€m:.Q<3: no» co30:502.5 macaw?a._<:..._wB6._n.:m:Qm_mm2.nmmeaaoua 88 c=_:o_.3mag» 3m=3”O3u._<_vm.m.:m:n.m_.mmq<.nmm.c:.n o .8 __ Eonnamm.era §:Eo€w=.Q.m aonouomomN3 32» 095 mooE.5.mmsncoma_#Em<.€96 on.8um_.mmmamomuawS. 885mmwmm:55ESEn coma a r_...,?_:: ..1_x_ . I. ..a._nmmam?mswam.8 3285.. :5 N3 38 a mug» mzoommou.aomamum._.9 mama.5 So Zciomwwta.033 .8. 3_m_o:am_§.5m 8 8.83 3.. . A .. 5 3.23 9. mannawnoimnm.5&5 wémo mag. m?m.$5 co5 Scar <39moam:5$2§:Eo€m.=.Q4 - 88 no.5.8 mmnc:.2oo=oo..Eaman_.1mo:m_.._._.m:muo3m:o:maa xm3m=amq o?mabnmum850:3 95.

9. no:3 romwwan8 oo:.Bo.. 7 .___n__w_¢ F .__.?._H....h..,LM.... E.«oz rm

Ministry of Ministère des Municipal Affairs Affaires municipales and Housing et du Logement

Office of the Minister Bureau du ministre 777 Bay Street, 17th Floor 777, rue Bay, 17e étage Toronto ON M7A 2J3 Toronto ON M7A 2J3 Tel.: 416 585-7000 Tél. : 416 585-7000

234-2020-4339

October 1, 2020

Dear Head of Council:

Under the federal-provincial Safe Restart Agreement, the Ontario government is providing up to $4 billion in emergency assistance so that municipalities are supported as they respond to COVID-19. Funding for municipalities under the Safe Restart Agreement is being provided through four streams: the Social Services Relief Fund and Municipal Operating Funding that are being implemented by my ministry, as well as funding streams for public health and transit being administered by the Ministry of Health and Ministry of Transportation respectively. On August 12, 2020, I wrote to advise of your municipality’s allocation under Phase 1 of the Municipal Operating Funding stream. The ministry is currently in the process of making those payments. Today, I am writing to provide information on applying for additional funding under Phase 2 of the Municipal Operating Funding stream.

Our government recognizes that municipalities play a key role in delivering the services that Ontarians rely on and are at the frontlines of safely reopening our economy. Through Phase 2, we are committed to providing further financial support to those municipalities that require additional funds to address extraordinary operating expenditures and revenue losses arising from COVID-19 in 2020, over and above the allocation provided under Phase 1.

Our government chose to distribute a very significant level of funding to municipalities under Phase 1 – $695 million in total – because we wanted to ensure all municipalities across our province could continue to deliver the important services their residents and businesses rely on while supporting the safe reopening of our economy. For a majority of municipalities, I anticipate this Phase 1 funding, together with the actions you have taken to find efficiencies and address shortfalls, will be sufficient to manage 2020 financial pressures arising from COVID-19. However, for the group of municipalities that has been hardest hit financially by COVID-19, additional funding may be needed.

Requests for Phase 2 funding are due on October 30, 2020 and detailed information about how to apply is now available to municipalities through the Transfer Payment Ontario (TPON) system.

Page…/2 195 of 204 - 2 -

One of the requirements is a council resolution requesting financial assistance under Phase 2. I want to emphasize that councils are responsible for assessing the financial situation of their municipalities and proceeding with an application under Phase 2 only if further assistance is needed to address COVID-19 pressures in 2020. Municipalities that cannot demonstrate 2020 COVID-19 financial pressures in excess of their Phase 1 funding allocation will not be considered for additional funding under Phase 2.

In addition to a resolution of your municipal council, a reporting template must be completed by the municipal treasurer as part of a municipality’s Phase 2 application package. This report is designed to provide an overall picture of the municipality’s 2020 financial position and information about service adjustments, use of reserves, and other measures being taken to manage 2020 COVID-19 operating impacts. Our government will allocate Phase 2 funds to only those municipalities that need additional financial assistance. The report also asks for information about your municipality’s strategies for finding efficiencies and modernizing services. I look forward to learning about the transformative work that I know is happening across Ontario’s municipal sector and your efforts to keep taxes low for families in your communities.

We are not requiring municipalities to submit information about COVID-related costs and revenue losses on a line-by-line basis, and as such the program will not offer a direct line-by-line reimbursement for all COVID-related operating expenditures and revenue losses reported. The federal government has stepped up. Our government is providing an unprecedented level of provincial funding to support municipalities. And we recognize that municipalities also have a critical role to play in finding efficiencies and taking all available measures to address the financial challenges brought by COVID-19 so that they can continue to invest in infrastructure and deliver the services their communities rely on during this extraordinary time.

As noted above, detailed information about how to apply for Phase 2 funding is now available on Transfer Payment Ontario. The ministry will also offer webinars to support treasurers and other municipal officials in understanding Phase 2 application requirements and how to complete the required reporting template. Please note that the deadline to submit applications is October 30, 2020. Municipalities may request an extension November 6, 2020, but as noted in my letter of August 12, 2020, we will be unable to consider applications received after this date. I understand this timeline is tight, but it is necessary to allow us to allocate funds to municipalities prior to the end of the municipal fiscal year and meet our commitment to municipalities that need additional help to manage 2020 financial impacts arising from COVID-19. Municipalities who are eligible and approved to receive funding under Phase 2 will be informed before the end of the calendar year and can expect to receive a payment in early 2021.

Page…/ 3196 of 204 - 3 -

I will continue to be a strong champion for municipalities as our government charts a path to a safe, strong economic recovery. I extend my thanks to all 444 municipal heads of council for your continued efforts to keep all of our communities across this province safe and to deliver the services your residents and businesses need. Working together, we will get Ontario back on track.

Sincerely,

Steve Clark Minister of Municipal Affairs and Housing c. Chief Administrative Officers and Treasurers

Page 197 of 204 Solicitor General Solliciteur général

Office of the Solicitor General Bureau de la solliciteure générale

25 Grosvenor Street, 18th Floor 25, rue Grosvenor, 18e étage Toronto ON M7A 1Y6 Toronto ON M7A 1Y6 Tel: 416 325-0408 Tél.: 416 325-0408 [email protected] [email protected]

132-2020-3484 By email October 2, 2020

Dear Head of Council:

The Ministry of the Solicitor General is committed to keeping communities across Ontario safe, supported and protected. I would like to take this opportunity to share some information with your municipality regarding the anti-racism initiatives of my ministry and the Anti-Racism Directorate (ARD), the regulatory work being done to bring the Community Safety and Policing Act, 2019, into force, new police oversight measures, police training as it relates to de-escalation, mental health and diverse communities, mental health and addictions initiatives and investments, Community Safety and Well-Being (CSWB) Planning and police-hospital transition protocol.

Anti-Racism

Our government has zero tolerance for hate, racism or discrimination in all its forms. We share a responsibility to speak out and act against racism and hate and build a stronger society. Our government is committed to addressing racism and building a stronger, more inclusive province for us all.

I am proud to be the minister responsible for Ontario’s Anti-Racism Directorate (ARD), which leads strategic initiatives to advance anti-racism work across government with a plan that is grounded in evidence and research. Through the ARD, the government continues to invest in community-led research, public education and awareness initiatives. This includes investments to the Canadian Mental Health Association (CMHA) Ontario to undertake research that seeks to identify key mental health issues impacting survivors of victims of homicide violence in Ontario.

Community Safety and Policing Act, 2019

Our government is also committed to addressing racism at a systemic level through the regulatory framework under the Anti-Racism Act, 2017, and through the work we are doing to bring the Community Safety and Policing Act, 2019, into force. As we work to develop regulations under the Community Safety and Policing Act, 2019, we will continue to engage racialized groups, including Black, South Asian, First Nation, Inuit and Métis organizations. We are committed to ensuring that Ontario’s communities are well supported and protected by law enforcement and that all interactions between members of the public and police personnel are conducted without bias or discrimination, and in a manner that promotes public confidence and keeps our communities safe. …/2

Page 198 of 204 Head of Council Page 2

The Community Safety and Policing Act, 2019, which is part of the Comprehensive Ontario Police Services Act, 2019, provides policing and police oversight legislation. Once in force, the Community Safety and Policing Act, 2019, will address a number of recommendations made by Justice Michael H. Tulloch, including: • Mandatory training for all police service board members, the Inspector General, inspectors, police officers and special constables on human rights, systemic racism as well as training that promotes the diverse, multiracial and multicultural character of Ontario society and the rights and cultures of First Nation, Inuit and Métis Peoples; • The requirement for each municipality that maintains a municipal board to prepare and publish a diversity plan to ensure members of the board are representative of the diversity of the population of the municipality; • Not releasing the names of officials and witnesses in SIU investigations; • Ensuring information made available to the public about an SIU investigation helps them understand the decision made by the SIU director; and • Ensuring the SIU continues to publish investigative reports on its website.

New Measures for Police Oversight

Inspector General of Policing

The Community Safety and Policing Act, 2019, will establish an Inspector General (IG) of Policing who will be required to monitor and conduct inspections related to compliance with the Act and regulations. The IG will work with policing entities to ensure consistent application of policing across the province by measuring compliance with prescribed standards.

Key functions of the IG include: • Consulting with, advising, monitoring and conducting inspections of police service boards, Ontario Provincial Police (OPP) detachment boards, First Nation OPP boards, OPP Advisory Council, chiefs of police, special constable employers, police services and other policing providers regarding compliance with the Act and regulations. • Receiving and investigating, if warranted, public complaints about members of police service boards, OPP detachment boards, First Nation OPP boards and the OPP Advisory Council regarding misconduct and policing complaints regarding the provision of adequate and effective policing, failure to comply with the Act and regulations, and policies and procedures. • Reporting inspection findings, issuing directions to remedy or prevent non- compliance with the Act and imposing measures if the direction is not complied with, or, reprimanding, suspending or removing a board member if board member misconduct is identified. • Conducting analysis regarding compliance with the Act and regulations. • Reporting on the activities of the IG annually, including inspections conducted, complaints dealt with, directions issued and measures imposed; and compliance with the Act and regulations. …/3 Page 199 of 204 Head of Council Page 3

The Act also gives the IG and its inspectors the right to access closed police service board meetings.

Law Enforcement Complaints Agency

The Community Safety and Policing Act, 2019 will continue the office of the Independent Police Review Director as the Law Enforcement Complaints Agency (LECA), headed by the Complaints Director.

The LECA will receive and screen complaints from the public about the conduct of police officers. In addition, the LECA will have the authority to initiate an investigation in the absence of a public complaint if, in the Complaints Director’s opinion, it is in the public interest to do so.

The Complaints Director may also undertake reviews of issues of a systemic nature that have been the subject of public complaints or investigations, or that may contribute or otherwise be related to misconduct.

The Special Investigations Unit

The Special Investigations Unit Act, 2019, (SIU Act), once in force, will set out a new legal framework for the SIU. The SIU Act will focus and clarify the mandate of the SIU to better ensure more timely, efficient, reasonable and transparent investigations. Key changes contained in the Act will focus the SIU’s investigative resources where they are needed most – on criminal activity.

The Ministry of the Attorney General will continue to consult with law enforcement, community organizations and advocates to ensure their input is incorporated into the development of regulations under the SIU Act.

Police Training

Training is developed and delivered in a manner that reinforces principles of fairness, equity and compliance with the Ontario Human Rights Code and Canadian Charter of Rights and Freedoms.

All Basic Constable Training (BCT) recruits undergo diversity-focused training designed to improve their ability to engage with the public and respond to victims of crime. This training focuses on improving recruits’ understanding of the experiences of, and systemic barriers faced by, diverse communities, including racialized, Indigenous, First Nations and Metis, and Lesbian, Gay, Bisexual, Transgender, Queer and/or Questioning and Two-Spirited (LGBTQ2S) people.

Diversity and anti-racism training includes: • Human rights framework for policing; • Equity and inclusion; • Harassment and discrimination; …/4 Page 200 of 204 Head of Council Page 4

• Defining police professional; • Collection of Identifying Information in Certain Circumstances regulation; • History of profiling in policing and the impact of racial profiling on the community; • Profiling practices and the mindset behind it; • Stereotyping; • Bias free policing – racial profiling vs. criminal profiling; • Hate crimes and bias incidents of a non-criminal nature; and • Practical skills scenario that reinforces academic learning on hate crimes.

Training on Indigenous issues includes: • Indigenous culture; • Residential schools; • Land claims and treaties; • First Nations Policing; • Cultural appropriation; • Cultural practices; and • Practical skills scenario that reinforces academic learning on Indigenous issues.

The Serving with Pride organization attends each intake to deliver a presentation to all recruits entitled “LGBTQ2S 101” which covers a number of issues related to the LGBTQ2S communities including historical events, current and appropriate terminology, gender expression, gender identity and other topics.

In addition to the standalone sessions, the above noted issues are interwoven and reinforced throughout the BCT program. For example, recruits are taught to respond to victims in a trauma-informed manner for all victims of crime acknowledging potentially vulnerable groups.

De-escalation and Mental Health Crisis Response Training

The Ontario Police College’s current de-escalation training emphasizes communication techniques such as establishing rapport, threat management and conflict resolution and mediation.

The training specifically addresses scenarios in which police interact with people in crisis with a goal of resolving conflicts in a manner that protects the safety of the public, the person in crisis and police officers. Officers must also undertake follow-up training every 12 months. Police services are also encouraged to have policies and procedures in place as set out in the “Use of Force” Guideline. This includes procedures for impact weapons, aerosol weapons, conducted energy weapons, firearms and use of force reporting.

Training on the BCT program is reviewed and updated to reflect the most current information after every BCT intake.

…/5

Page 201 of 204 Head of Council Page 5

Once in force, the Community Safety and Policing Act, 2019, will require all police officers, special constables and board members to successfully complete training related to human rights, systemic racism and the rights and cultures of Indigenous Peoples. This training will also be required for the new Inspector General of Policing, its inspectors, the Complaints Director at LECA and LECA investigators. This is part of the government’s commitment to ensure that all interactions are conducted without bias or discrimination, and in a manner that promotes public confidence and keeps communities safe.

Mental Health and Addictions Initiatives and Investments

Dedicated Funding for Mental Health and Addictions Programs

Ontario’s community mental health services include: • assertive community treatment teams, case management, crisis intervention, early psychosis intervention, eating disorders programs, vocational programs, supportive housing and consumer/survivor initiatives, peer supports and other programs; and • initiatives to keep people with serious mental health issues out of the criminal justice system which include, but are not limited to, court support and diversion, crisis intervention and safe beds.

In July 2018, Ontario announced its commitment to invest $3.8 billion over 10 years, with the support of the Government of Canada, to develop and implement a comprehensive and connected mental health and addictions strategy. This includes $174 million for mental health and addictions programs in 2019-20. As part of the $174 million commitment of funds to support mental health and addictions in 2019-20, my ministry partnered with the Ministry of Health to announce $18.3 million in new funding to support those affected by mental health and addictions challenges in the justice sector.

Specifically, in 2019-20, the Ministry of Health provided funding for an integrated set of mobile crisis services that assist in the de-escalation and stabilization of persons in crisis and their connection to community programming and supports to address their physical and mental well-being over the longer term, in order to prevent further crises. Five teams were implemented in 2019-20 with $6.95 million of the $174 million in new, annualized funding to develop and enhance mobile crisis services. Mobile crisis services partner police with community mental health organizations to respond to persons in mental health and addictions (MHA) crises and determine if the crisis: • can be de-escalated and resolved at the scene; • warrants further psychiatric attention at hospital emergency rooms; or • requires short-term community stabilization and reintegration.

Part of the $18.3 million in new funding also includes $2.5 million for various programs run by the ministry, one of which includes de-escalation training.

…/6

Page 202 of 204 Head of Council Page 6

Ministry of the Solicitor General Grant Programs

Apart from the dedicated funding for mental health and addictions programs highlighted above, the ministry also offers a number of grant programs that are primarily available to police services, working in collaboration with municipal and community partners, to support local Community Safety and Well-Being (CSWB) initiatives, including mental health-related programs. For example, under the 2019-20 to 2021-22 Community Safety and Policing Grant local and provincial priorities funding streams, the ministry is providing funding to 27 police services/boards for projects involving an integrated response between police and a mental health worker to respond to situations of crisis (e.g., Mobile Crisis Response Teams).

Community Safety and Well-Being Planning

The ministry developed the Community Safety and Well-Being Planning Framework: A Shared Commitment in Ontario booklet, which includes the CSWB Planning Framework and a toolkit of practical guidance documents to assist municipalities, First Nations and their community partners as they engage in the CSWB planning process. The Framework encourages communities to work with various partners across sectors to proactively identify and address local priority risks in the community before they escalate and result in situations of crisis (e.g., crime, victimization or suicide). This involves reducing the number of incidents that require enforcement by shifting to more proactive, preventative programs and strategies that improve the social determinants of health (e.g., education, housing, mental health).

In support of this work, effective January 1, 2019, the government mandated municipalities lead the development of CSWB plans which identify and address local priority risks to safety and well-being, working in partnership with police services/boards and various other sectors, including health/mental health, education, community/social services and children/youth services.

Complementary to the Framework, a Situation Table is one type of multi-sectoral risk intervention model that is being implemented across our province.

The ministry also offers the Risk-driven Tracking Database (RTD), which allows for the collection of risk-based data and helps to inform the CSWB planning process, free of charge to communities across Ontario that are engaged in multi-sectoral risk intervention models, such as Situation Tables. As of June 2020, 60 sites have been on- boarded to the RTD and any communities who are interested in being on-boarded to the RTD is encouraged to contact the ministry.

…/7

Page 203 of 204

Head of Council Page 7

Police-Hospital Transition Protocol

Additionally, to improve front-line response to persons experiencing a mental health or addictions-related crisis, my ministry partnered with the Ministry of Health to support the Provincial Human Services and Justice Coordinating Committee and CMHA of Ontario to develop a framework for local police emergency room transition protocols for persons apprehended under the Mental Health Act.

On June 3, 2019, the Ministry of the Solicitor General and the Ministry of Health jointly endorsed the release of Improving Police-Hospital Transitions: A Framework for Ontario, as well as the supporting toolkit, Tools for Developing Police-Hospital Transition Protocols in Ontario. The purpose of the framework and toolkit is to assist police services and hospitals with developing joint emergency department transition protocols, which are responsive to unique local needs, in order to ensure the seamless transfer of care for persons in a mental health or addictions crisis brought to a hospital by police officers.

I hope you find this information useful and I appreciate your municipality’s support during this time of uncertainty.

Sincerely,

Sylvia Jones Solicitor General Minister Responsible for Anti-Racism

c: Chief Administrative Officers

Municipal Clerks

Page 204 of 204