Special Council Meeting Agenda – 2021 Draft Budget February 19, 2021 – 9:00 A.M

Special Council Meeting Agenda – 2021 Draft Budget February 19, 2021 – 9:00 a.m. Municipal Office – Council Chambers 6648 Road 506, Plevna, Ontario

Please be advised this meeting will be held using Electronic Participation due to the Covid-19 Pandemic.

To connect to the meeting, register at the following link: https://us02web.zoom.us/webinar/register/WN_UZ64qIhAQWGqb_eH5O8XBg OR Contact the Township Office at (613) 479-2231 ext. 231

1. Call to Order and Purpose of Meeting

2. Chair’s Opening Remarks

3. Approval of Agenda

4. Disclosures of Pecuniary Interest and General Nature Thereof

5. Presentation a) Treasurer – 2021 Draft Budget Overview (PowerPoint at the Meeting).

6. Business Arising a) Resolution #275-20 – Clerk/Planning Manager Administrative Report - Licencing and Regulating Short-Term Accommodations/Rentals; b) Resolution #29-21 – Use of Donated Funds to Purchase Canadian Made Products for Township Promotions; c) Resolution #06-21 – Request from Rural Frontenac Community Services for $5,400 Funding for Programs for Rural Youths; d) Resolution #405-20 – Application for Funding to the Ontario Highlands Tourism Organization (Unsuccessful).

7. Communications a) Treasurer’s Administrative Report – Communications of Interest re: 2021 Budget; b) Clerk/Planning Manager’s Administrative Report – Communications of Interest.

Special Council Meeting re: 2021 Budget February 19, 2021 Page 1 of 2

8. Council, CAO and Managers’ Administrative Reports a) Treasurer – Kaladar/Barrie Fire Department (KBFD) and North Frontenac Fire Department (NFFD) Financial Comparison; b) Fire Chief Cuddy - Kaladar/Barrie Joint Fire Department – 2021 Draft Budget; c) Treasurer – Next Generation 9-1-1 – Proposed GIS Specialist; d) Director of Emergency Services/Fire Chief – Drone Recommendations; e) Director of Emergency Services/Fire Chief – Clarendon Miller Pumper 531, ULC Standards, Pump Rebuild Required; f) Director of Emergency Services/Fire Chief – LifePak CR2 vs LifePak 1000; g) Manager of Community Development – Proposed Expansion of Parking Lot at Crotch Lake (Crotch Lake Access Road).

9. CAO and Managers – Draft 2021 Budget

10. Confirming By-law a) Confirming By-law #12-21 for the February 12, 2021 Special Meeting of Council.

11. Adjournment

Special Council Meeting re: 2021 Budget February 19, 2021 Page 2 of 2

Administrative Report

To: Mayor and Members of Council

From: Tara Mieske, Clerk/Planning Manager

Recommended by: Cheryl Robson, AMCT, Chief Administrative Officer ______CAO’s Initials

Date of Meeting: February 19, 2020 – Special Meeting - Budget

Re: Short-term Accommodation Rentals - Update

Background On May 29, 2020 Council passed the following Resolution: Moved by Councillor Good, Seconded by Councillor Fowler #219-20 Be It Resolved That Mayor Higgins serves Notice of Motion to discuss implementing a cottage/single unit rental licensing policy for Short Term Accommodations, with Mayor Higgins preparing the draft policy; and Council approves discussing this at the next Council meeting. Carried

On June 19, 2020 Council passed the following Resolution: Moved by Councillor Fowler, Seconded by Councillor Hermer #251-20 Whereas Council passed Resolution #219-20 at their meeting on May 29, 2020, approving the Notice of Motion at the next Council Meeting from Mayor Higgins to discuss Short Term Accommodations; Therefore Be It Resolved That Council receives for information the Mayor’s Administrative Report entitled “Short Term Rentals”; And That Council instructs the Clerk, in consultation with the Mayor to draft a licensing By-law, for short-term rental of single dwellings, for Council’s consideration at the July 17, 2020 Council Meeting. Carried

On July 17, 2020 Council passed the following Resolution: Be It Resolved That Council receives for information the Clerk/Planning Manager’s Administrative Report entitled “Draft By-law to Licence, Regulate and Govern Short-Term Accommodations/Rentals”;

Clerk/Planning Manager’s Administrative Report Short-term Accommodation Rentals - Update February 19, 2021 – Special Meeting - Budget Page 1 of 5 And That Council is considering licensing and regulating Short-Term Accommodations/Rentals;

And That Council instructs the Clerk to prepare an advertisement to be placed in the Frontenac News, on the Township’s website and social media accounts and circulated to the local businesses and Cottage Associations that Council is seeking input on a proposed By-law to Licence Short-Term Accommodations/Rentals.

The Township currently has information regarding short-term accommodations on the Township’s website at the following link: https://www.northfrontenac.com/en/open-for-business/north-frontenac-short-term- accommodations.aspx. This webpage includes:  What is a short-term accommodation?  How do I start a short-term accommodation business?  Licences, Permits and Regulations  Additional Resources  How to make a complaint  Etc.

Researched By Tara Mieske, Clerk/Planning Manager Cheryl Robson, Chief Administrative Officer Kelly Watkins, Treasurer Corey Klatt, Manager of Community Development

Comments Based on Resolution #275-20, in order to seek input from the public, the Clerk’s Department has prepared a draft survey. A copy of the proposed survey questions are attached for Council’s consideration and input (Attachment #1). Also, attached is the draft advertisement (Attachment #2). The time to complete the research for the draft survey and advertisement were limited. However; it is anticipated there will be significant time required to address public questions/comments regarding the proposed By-law and the survey. This was confirmed with the amount of work completed to address, organize and communicate the comments received this past week in response to a planning application and the Mayor’s Facebook post.

Prior to placing the advertisement and conducting the survey, staff would like to include in the advertisement more information on why Council is considering the licensing of short-term accommodation rentals. Including what concerns they wish to address (i.e. noise, housing shortage, garbage, density, health and safety, etc.) and the types of dwellings they wish to regulate (i.e. homes, cottages, secondary dwellings, cabins, etc.). Once the results from the survey are provided to Council, Council will have several options to consider. A few potential options are set-out below.

Clerk/Planning Manager’s Administrative Report Short-term Accommodation Rentals - Update February 19, 2021 – Special Meeting - Budget Page 2 of 5 Short-term accommodation rentals are property rentals of 30 days or less in duration. This may include renting an entire home, a seasonal property (cottage), or any other space for 30 days or less. Short term rentals do not include established accommodation types such as bed and breakfasts, hotels, motels, resorts, trailer parks, or campgrounds.

Option #1 – Prohibit Short-term Accommodation Rentals If Council chooses this option it is recommended this be reviewed by the Solicitor to ensure this is an option and if so, to draft the By-law to ensure it is legal and enforceable. Consideration may also need to be given to properties who have already established short-term accommodations.

The Township of Seguin currently prohibits short-term cottage rentals. More information can be found on their website at https://www.seguin.ca/en/township- services/short_term_accommodation_cottagerentals.aspx.

Option #2 – Licence and Regulate Short-term Accommodation Rentals In reviewing the process followed by other municipalities who have implemented controls on short-term accommodation rentals there was a fair amount of research required on what and how to regulate short-term accommodation rentals. This research would need to be updated throughout the public consultation process. It is important to have an extensive public consultation process to ensure all stakeholders are consulted including hosts/owners, current lodging provider, lake associations, renters, planning department, by-law enforcement, etc.

After the public consultation process if Council decides to implement a Licensing By-law the By-law will need to be drafted in manner to ensure it is enforceable and legal. Also, research will have to be completed to determine an appropriate fee system. This will need to include an analysis of the number of properties offering short-term accommodation rentals. Also, they will need to estimate the costs for licensing short-term accommodation rentals. Then Council will need to determine the fees to be collected. Also, will the fees cover the cost of implementing the licensing or will it need to be subsidized by taxation dollars. There will also be application forms, checklists, procedures, etc. required.

The amount of staff time to administer the Licensing of Short-Term Accommodations/Rentals is unknown at this time. We will need administrative staff to accept applications, communicate with Public Health (safe drinking water) and South Frontenac (septic approval) and track fees for the Licences. There will also be time for the Clerk/Planning Manager, Fire Chief and Chief Building Official to review the Application to ensure the Application meets the requirements of Township’s By-laws and other applicable legislation. Also, the property will need to be inspected to ensure compliance (Chief Building Official, Fire Chief and Planning). Due to the increase in workload for administration, inspections, and review of applications additional staff will be required, which will be costly for our small municipality.

Clerk/Planning Manager’s Administrative Report Short-term Accommodation Rentals - Update February 19, 2021 – Special Meeting - Budget Page 3 of 5 Consideration must also be given to the enforcement of the By-law. There will be an increase of inspections by the By-law Enforcement Officer retained on contract to ensure compliance with the By-law. If there is non-compliance that cannot be resolved through Orders and legal action is required there will be costs for the Solicitor.

Based on the amount of research and public consultation required it is recommended if Council wishes to proceed with this after they have reviewed the survey results a consultant be retained to complete the research, lead the public consultation process, and draft the required By-law and documents.

There are several municipalities who are currently looking into regulating short- term accommodation rentals. The Town of Blue Mountain currently regulates short-term accommodation rentals. More information can be found on their website at the following link: https://www.thebluemountains.ca/short-term- accommodations.cfm?is=16. Also, Prince Edward County regulates short-term accommodation rentals and more information can be found on their website at the following link: https://www.thecounty.ca/residents/services/planning/short- term-accommodations/.

Option #3 – Provide Additional Educational Materials Although the Township already has information on the Township’s website, if Council chooses this option, they may wish to create a more aggressive communication campaign. This could be done by creating more information sheets to be provided to residents, owners/hosts, renters, etc. They may also wish to look at various methods to provide this information to the public (i.e. website, newspaper, social media, email or mail-outs, etc.) and provide this information on a more frequent basis.

Many of the concerns with short-term accommodations can be addressed through other By-laws and legislation (i.e. Burning, Noise Control, Ontario Building Code, Zoning, Yard Standards, Parking, Disposal of Waste By-law, etc.) so more information on these By-laws and Regulations may assist residents.

The City of Kawartha Lakes currently has an extensive communications campaign to try and address some of the concerns of residents. More information can be found on their website at https://www.kawarthalakes.ca/en/things-to-do/short-term-rentals.aspx.

Option #4 – Do Not Regulate Short-term Accommodation Rentals Remain status quo.

Financial Implications Option #1 – Prohibit Short-term Accommodation Rentals There will be costs for the Solicitor to provide advice on this option and draft the required By-law. The estimated costs are unknown at this time. If prohibiting

Clerk/Planning Manager’s Administrative Report Short-term Accommodation Rentals - Update February 19, 2021 – Special Meeting - Budget Page 4 of 5 short term rentals there could be significant costs in enforcement and dealing with complaints.

Option #2 – Licence and Regulate Short-term Accommodation Rentals Cost for a consultant to complete research, conduct a public consultation process, draft a Licensing By-law and applicable forms, research and implement fee structure, etc. The costs are unknown at this time but likely fairly substantial. Staff/Contractors to administer the program, review applications, complete inspections, and track fees for the Licences. There will also be costs for enforcement. These costs are unknown at this time; however some or all of the costs may be covered by the Licence Fee.

Option #3 – Provide Additional Education Material There will be staff time to prepare the communications and information sheets, update the website, social media accounts, provide information to residents, etc. There will also be costs for advertising in the newspaper and mail-outs to residents who request a hardcopy of the communications and information sheets. The estimated cost would be approximately $1,000.

Option #4 – Do Not Regulate Short-term Accommodation Rentals No additional costs.

Recommendation Be It Resolved That Council receives for information the Clerk/Planning Manager’s Administrative Report entitled “Short-term Accommodation Rentals - Update”;

And That Council’s rationale for considering licensing and regulating Short-term Accommodation Rentals is ______

And That Council will consider potential options regarding the licensing of regulating of Short-term Accommodation Rentals once the input is received from the public survey.

Clerk/Planning Manager’s Administrative Report Short-term Accommodation Rentals - Update February 19, 2021 – Special Meeting - Budget Page 5 of 5

6648 Road 506, Plevna, Ontario K0H 2M0 Tel: (613) 479-2231 or 1-800-234-3953, Fax: (613) 479-2352 www.northfrontenac.com

North Frontenac Council is looking for Public Input on Short-term Accommodation Rentals

Council is considering licencing and regulating short-term accommodation rentals and is seeking public input. The survey will allow staff to gather valuable information which Council will review to help them assess how short-term accommodation rentals operate in our community.

We invite you to fill out our survey before March 31, 2021 at: Link to survey

If you do not have access to the internet, please visit the Township office or contact the office by telephone at 613-479-2231 to receive a hardcopy of the survey which can be returned to the office by mail or in-person.

Thank You for your Participation!

The responses from the survey will be reported to Council to assist them in determining how to regulate short-term accommodation rentals (i.e. prohibit, licence and regulate, provide additional education materials, do not regulate, etc.).

Short-term accommodation rentals are property rentals of 30 days or less in duration. This may include renting an entire home, a seasonal property (cottage), or any other space for 30 days or less. Short term rentals do not include established accommodation types such as bed and breakfasts, hotels, motels, resorts, trailer parks, or campgrounds.

For more information on the survey, please contact Tara Mieske, Clerk/Planning Manager at 613-479-2231 ext. 225 or at [email protected].

Confidentiality Notice – all personal information collected via this questionnaire will remain confidential and the survey results will only be used for compiling general statistics.

DRAFT SURVEY QUESTIONS – SHORT-TERM ACCOMMODATIONS

1. Have you ever offered any part of a property you own for short-term accommodation rental?

2. If so, how often have you rented your property?

3. If so, what form of dwelling or property did you offer:  Home (Year-Round Dwelling)  Cottage/Cabin (Seasonal Dwelling)  Sleep Cabin  Recreational Vehicle  Tiny Home/Mobile Home/Park Model Trailer  Other (please specify)

4. Having the option to offer short-term accommodation rental as a business opportunity is an important source of income for my household. Agree?

5. Do you plan to offer any part of a property you own for short-term accommodation rental?

6. Do you plan on purchasing property in North Frontenac for the purpose of short-term accommodation rental?

7. What areas do you feel are appropriate for the location of short-term accommodation rentals? Select all that apply.  Waterfront Area  Rural Area  Hamlets (Villages)  Commercial Area  Other (please specify)

8. In your opinion, which of the following forms of dwelling or properties are best suited for short-term accommodation rentals? Select all that apply.  Home (Year-Round Dwelling)  Cottage/Cabin (Seasonal Dwelling)

 Sleep Cabin  Recreational Vehicle  Tiny Home/Mobile Home/Park Model Trailer  Secondary Dwelling Units  Other (please specify)

9. Have you experienced or observed short-term accommodation rentals to be associated with any of the following issues? Select all that apply.  Parking  Excessive Noise  Garbage/Litter  Campfire/Burning Concerns  Poor Property Maintenance  Negative Environmental Impacts, please specify  Safety, please specify  Impact on Neighbourhood Character  Other (please specify

10. Do you think a form of Township regulation is needed for short-term accommodation rentals?

11. If yes, how?  Communication program – provide information to owners, renters, landowner associations, public, etc.  Licencing of short-term accommodation rentals  Prohibit short-term accommodation rentals

From: Kelly Watkins Sent: February 9, 2021 9:16 PM To: Tara Mieske; Cheryl Robson Subject: Anonymous Donation per REs # 29-21

Cheryl,

I contacted the Anonymous Donor on January 21, 2021 with the following email request; “For North Frontenac to order 100 Canadian made hats rather than the current hats we are selling, there would be an additional cost estimated at $615.00. Your donation would allow us to continue to sell our hats at the current rate of $8.95 plus tax. Council has asked if you were donating the full $2,000 or just the amount required to change the hats to Canadian made. If you provide the full $2,000 donation we would use the funds to purchase other Canadian made promotional items or additional hats if needed.”

The Donor responded; “Thank you Kelly. I will send you a cheque for $ 2,000 within the next 10 days and ask that you use the excess to purchase anything needed from a Canadian supplier or in any other way you deem compatible with the background thinking behind this donation.”

The payment has been received and I will proceed with ordering baseball hats at this time. The remaining funds will be placed in the Promotions/Marketing Reserve Fund for future purchases in line with the Donor’s request.

Thank you, Kelly

Kelly Watkins Treasurer

Date Resolution Number - 21

Resolution of the Council of the Corporation of the Township of North Frontenac

Moved by: Seconded by:

Whereas Council passed Resolution #29-21 at their meeting on January 15, 2021 receiving for information the Treasurer’s Administrative Report entitled “Anonymous Proposed Donation – Township Hats” and instructed the Treasurer to contact the Anonymous Donor to ask if the additional funds could be used for other Canadian made products; Therefore Be It Resolved That Council receives for information an email dated February 9, 2021 from the Treasurer advising “I contacted the Anonymous Donor on January 21, 2021 with the following email request; “For North Frontenac to order 100 Canadian made hats rather than the current hats we are selling, there would be an additional cost estimated at $615.00. Your donation would allow us to continue to sell our hats at the current rate of $8.95 plus tax. Council has asked if you were donating the full $2,000 or just the amount required to change the hats to Canadian made. If you provide the full $2,000 donation we would use the funds to purchase other Canadian made promotional items or additional hats if needed.”

And That the Donor responded; “Thank you Kelly. I will send you a cheque for $ 2,000 within the next 10 days and ask that you use the excess to purchase anything needed from a Canadian supplier or in any other way you deem compatible with the background thinking behind this donation”;

And That payment has been received from the Donor and the Treasurer will proceed with ordering baseball hats, with the remaining funds to be placed in the Promotions/Marketing Reserve Fund for future purchases in line with the Donor’s request.

Carried Mayor Draft

Date Resolution Number - 21

Resolution of the Council of the Corporation of the Township of North Frontenac

Moved by: Seconded by:

Whereas Council passed Resolution #06-21 at their meeting on January 15, 2021 receiving for information the presentation regarding Rural Frontenac Community Services (RFCS) – Programs for Rural Youth and deferred a decision to provide $5400 in funding to the Youth Program until Budget Deliberations in 2021; Therefore Be It Resolved that Council approves providing $5400 to RFCS for the Programs for Rural Youth.

Carried Mayor

YES Member of Council NO

Councillor Fowler Councillor Good DraftCouncillor Hermer Councillor Inglis Deputy Mayor Martin Councillor Perry Mayor Higgins FRO

Date October 23, 2020 Resolution Number - 20

sve

Resolution of the Council of the Corporation of the Township of North Frontenac

Moved by: Seconded by:

Be It Resolved That Council receives for information the Manager of Community Development's (MCD) Administrative Report entitled "Proposed Funding Application to the Ontario Highlands Tourism Organization (OHIO) — Tourism Recovery and Innovation Program.";

And That Council authorizes the Economic Development Officer to submit an application for funding to the Ontario Highlands Tourism Organization for up to $30,000 to fund an initiative to develop marketing materials, media promotions and trade show materials for Township Tourism;

And That Council approves of the MCD signing the Application for funding on behalf of the Township of North Frontenac and authorizes the MCD to sign the Agreement if the application for funding is successful.

Carried Mayor

YES✓ Member of Council NO✓

Councillor Fowler Councillor Good Councillor Hermer Councillor Inglis Deputy Mayor Martin Councillor Perry Mayor Higgins From: Corey Klatt Sent: February 10, 2021 8:20 AM To: Cheryl Robson Cc: Tara Mieske Subject: OHTO Funding Application

Good morning Cheryl. As discussed Council previously provided approval for Matt Walker, EDO and myself to apply for funding ($30,000) from the Ontario Highlands Tourism Organization for tourism/economic development initiatives. We have been advised that our application for funding was not approved unfortunately. Thanks and have a great day. Corey

Corey Klatt, Dipl.M.A. Manager of Community Development

Date Resolution Number - 21

Resolution of the Council of the Corporation of the Township of North Frontenac

Moved by: Seconded by:

Whereas Council passed Resolution #405-20 at their meeting on October 23, 2020 receiving for information the Manager of Community Development’s (MCD) Administrative Report entitled “Proposed Funding Application to the Ontario Highlands Tourism Organization (OHTO) – Tourism Recovery and Innovation Program”; and instructing the Economic Development Officer to submit an application for funding up to $30,000 to the OHTO Therefore Be It Resolved That Council receives for information an email dated February 10, 2021 from the MCD advising the application for funding was not approved.

Carried Mayor

YES Member of Council NO

Councillor Fowler DraftCouncillor Good Councillor Hermer Councillor Inglis Deputy Mayor Martin Councillor Perry Mayor Higgins

ADMINISTRATIVE REPORT

To: Mayor and Members of Council

From: Kelly Watkins Treasurer

Recommended By: Cheryl Robson, AMCT Chief Administrative Officer ______CAO’s Initials

Date Of Meeting: February 19, 2021 – Special Budget Meeting

RE: Treasurer’s Communications of Interest to Council Re: 2021 Budget ______

7 a). It is recommended that the following communications of interest to the Township be received for Council’s information and filed.

1. 2020 Year to Date Statement – Unaudited – pending Year End 2. 2021 Total Taxable Assessment Comparison 3. 2021 Taxable Assessment – Ward Breakdown 4. 2021 Taxation Year – Municipal Levy Comparison (Using 2021 Assessments and 2020 Tax Rates) 5. MPAC 2021 Municipal Partnership Report and Assessment Change Summary 6. 2005 – 2021 Federal Gas Tax Allocation 7. 2021 Ontario Municipal Partnership Fund (OMPF) i. 2021 OMPF – Letter to Heads of Council ii. 2021 OMPF Workbook – North Frontenac 8. 2021 Quinte Conservation Authority Budget 9. 2021 Mississippi Valley Conservation Authority Draft Budget 10. 2021 Education Levy 11. 2021 County Levy i. 2020-109 Schedule A Tax Rate Report ii. By-law no. 2020-0046 – To Set Tax Ratios

Administrative Report - Communications - Treasurer February 19, 2021 Special Council (Budget) Meeting Page 1 of 2 iii. By-Law No. 2020-0047 – To Establish the 2021 Tax Rates 12. 2021 Ontario Provincial Police (O.P.P.) Billing Statement Summary 13. 2020 Financial Indicator Results based on 2019 14. COVID Financial Update as of February 8, 2021

Administrative Report - Communications - Treasurer February 19, 2021 Special Council (Budget) Meeting Page 2 of 2

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 1 Revised Budget For Default (000) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-000-0-30110 Federal Grant - Gas Tax 57,578.00 $ 117,340.32 $ 57,578.00 $ 57,578.17 $ 0.00% 01-000-0-30830 Federal Gas Tax - County FGT 128,168.00 129,031.40 129,323.00 128,850.32 0.37% 01-000-0-31000 Provincial Grants - OMPF / CRF 1,705,200.00 1,705,200.00 1,777,700.00 1,777,700.00 0.00% 01-000-0-31037 Provincial Grant - Ontario Cannabis 10,000.00 15,542.00 0.00 0.00 0.00% 01-000-0-31038 Municipal Modernization Payment 0.00 486,144.00 0.00 0.00 0.00% 01-000-0-31039 COVID 19 - Safe Restart Agreement 0.00 258,900.00 0.00% 01-000-0-45000 Contributions from Reserves/Reserve 0.00 2,500.00 11,000.00 10,916.27 0.76% 01-000-0-49000 Prior Year's Surplus 150,000.00 150,000.00 150,000.00 150,000.00 0.00% Total Default Revenues 2,050,946.00 $ 2,605,757.72 $ 2,125,601.00 $ 2,383,944.76 $ (12.15%)

Expenditures 01-000-0-50295 Consulting Services $ $ 11,000.00 $ 10,916.27 $ 0.76% 01-000-0-50370 Grants/Donations - Cannabis 0.00 2,500.00 0.00 0.00 0.00% 01-000-0-58500 Contributions to Reserves/Reserve 195,746.00 937,631.58 186,901.00 761,449.56 (307.41%) 01-000-0-58600 Contributions to TCA Reserve Funds 465,319.00 465,319.00 470,231.00 470,231.00 0.00% Total Default Expenditures 661,065.00 $ 1,405,450.58 $ 668,132.00 $ 1,242,596.83 $ (85.98%)

Default Excess of Revenues Over Expenditures $ 1,389,881.00 $ 1,200,307.14 1,457,469.00 $ 1,141,347.93 $ 21.69%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 2 Revised Budget For Council (100) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-100-0-41000 Election - Council Fees Collected 0.00 $ 479.19 $ 0.00 $ 0.00 $ 0.00% 01-100-0-45000 Contributions from Reserves/Reserve 0.00 6,970.56 0.00 0.00 0.00% Total Council Revenues 0.00 $ 7,449.75 $ 0.00 $ 0.00 $ 0.00%

Expenditures 01-100-0-50103 Council Remuneration 135,500.00 $ 135,883.14 $ 138,200.00 $ 138,883.30 $ (0.49%) 01-100-0-50120 Mileage 5,500.00 5,027.02 5,500.00 1,821.87 66.88% 01-100-0-50130 Benefits - E.H.T. (Ministry of Finance) 2,650.00 2,666.97 2,700.00 2,707.63 (0.28%) 01-100-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 2,600.00 2,227.23 2,000.00 910.51 54.47% 01-100-0-50180 Conventions/Conferences 12,000.00 6,171.80 12,000.00 5,310.34 55.75% 01-100-0-50200 Office Supplies and Stationery 4,200.00 4,200.00 4,200.00 4,200.00 0.00% 01-100-0-50205 Other Materials (Includes Shop 2,000.00 850.97 2,000.00 327.25 83.64% 01-100-0-50260 Advertising 1,000.00 687.75 1,000.00 422.91 57.71% 01-100-0-50290 Legal Services 500.00 594.31 500.00 127.20 74.56% 01-100-0-50295 Consulting Services 7,500.00 7,825.34 7,500.00 0.00 100.00% 01-100-0-50300 Memberships 3,025.00 3,099.91 3,100.00 3,185.33 (2.75%) 01-100-0-50310 Publications/Subscriptions 400.00 64.06 200.00 0.00 100.00% 01-100-0-50350 Training/Seminars 500.00 191.02 500.00 0.00 100.00% 01-100-0-58500 Contributions to Reserves/Reserve 5,000.00 12,124.41 5,000.00 12,500.00 (150.00%) Total Council Expenditures 182,375.00 $ 181,613.93 $ 184,400.00 $ 170,396.34 $ 7.59%

Council Excess of Revenues Over Expenditures $ (182,375.00) $ (174,164.18) (184,400.00) $ (170,396.34) $ 7.59%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 3 Revised Budget For Administration (110) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-110-0-40140 WSIB - Salaries Reimbursed 0.00 $ 214.07 $ 0.00 $ 0.00 $ 0.00% 01-110-0-41050 Tax Certificates and Zoning Letters 3,000.00 3,585.00 3,000.00 4,630.00 (54.33%) 01-110-0-41055 MFIPPA Fees 0.00 407.80 0.00 34.40 0.00% 01-110-0-41100 U.S. Exchange 4,000.00 2,144.97 2,000.00 1,474.64 26.27% 01-110-0-41210 Lottery Licences 300.00 57.75 100.00 0.00 100.00% 01-110-0-41400 Bank Interest Earned 20,000.00 45,224.89 30,000.00 17,629.54 41.23% 01-110-0-41450 Miscellaneous (Photocopies, Fax, NSF 500.00 814.20 500.00 975.56 (95.11%) 01-110-0-45000 Contributions from Reserves/Reserve 35,000.00 9,724.17 65,000.00 30,463.11 53.13% Total Administration Revenues 62,800.00 $ 62,172.85 $ 100,600.00 $ 55,207.25 $ 45.12%

Expenditures 01-110-0-50100 Salaries 506,000.00 $ 498,670.63 $ 520,000.00 $ 522,042.69 $ (0.39%) 01-110-0-50105 Income Protection Year End Payout 9,400.00 3,071.07 7,500.00 3,694.96 50.73% 01-110-0-50109 Casual Labour 3,120.00 0.00 3,120.00 0.00 100.00% 01-110-0-50110 Benefits - Morneau Sobeco 40,900.00 39,902.60 41,000.00 38,989.10 4.90% 01-110-0-50120 Mileage 1,500.00 892.14 1,500.00 177.00 88.20% 01-110-0-50130 Benefits - E.H.T. (Ministry of Finance) 12,200.00 11,906.62 12,750.00 12,418.77 2.60% 01-110-0-50140 Benefits - W.S.I.B. 19,750.00 18,276.39 18,500.00 17,289.69 6.54% 01-110-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 33,200.00 32,602.02 35,000.00 35,317.27 (0.91%) 01-110-0-50160 Benefits - OMERS 60,500.00 60,625.80 62,500.00 63,401.65 (1.44%) 01-110-0-50175 Contracted Services 2,715.00 1,331.59 2,715.00 1,325.97 51.16% 01-110-0-50180 Conventions/Conferences 8,000.00 3,801.25 12,000.00 2,686.72 77.61% 01-110-0-50200 Office Supplies and Stationery 16,000.00 9,940.43 16,000.00 10,470.92 34.56% 01-110-0-50201 County Meeting Expense 1,500.00 784.69 1,500.00 220.28 85.31% 01-110-0-50205 Other Materials (Includes Shop 4,000.00 3,425.31 4,000.00 2,805.18 29.87% 01-110-0-50210 Heat 7,100.00 7,314.13 7,550.00 4,610.89 38.93% 01-110-0-50220 Utilities (Hydro) 4,300.00 4,462.23 4,600.00 4,574.09 0.56% 01-110-0-50230 Building Maintenance 3,500.00 2,381.15 3,500.00 1,710.55 51.13% 01-110-0-50250 Postage 15,000.00 14,114.00 15,000.00 14,127.86 5.81% 01-110-0-50260 Advertising 500.00 294.97 500.00 236.39 52.72% 01-110-0-50270 Telephone (Includes Fax) 4,120.00 3,706.93 3,200.00 5,404.31 (68.88%) 01-110-0-50280 Auditing Services 24,000.00 21,847.76 24,000.00 15,915.84 33.68% 01-110-0-50290 Legal Services 2,000.00 769.56 2,000.00 190.46 90.48% 01-110-0-50295 Consulting Services 16,000.00 0.00 41,000.00 0.00 100.00% 01-110-0-50300 Memberships 2,730.00 2,630.29 2,730.00 2,762.79 (1.20%) 01-110-0-50330 Insurance 5,600.00 5,233.73 12,000.00 12,317.85 (2.65%) 01-110-0-50340 Computers 69,000.00 66,986.58 72,075.00 75,463.66 (4.70%) 01-110-0-50350 Training/Seminars 15,000.00 15,269.05 15,000.00 8,155.08 45.63% 01-110-0-50360 Leases (Photocopier and Postage 8,830.00 7,628.27 8,220.00 7,056.18 14.16% 01-110-0-50380 Courier 200.00 57.96 200.00 0.00 100.00% 01-110-0-50500 Bank Service Charges and Interest 4,000.00 3,988.50 5,000.00 4,716.06 5.68% 01-110-0-50501 ADP Payroll Service Charges 10,000.00 9,721.46 10,000.00 10,225.55 (2.26%) 01-110-0-52360 Medicals/Drivers Abstract/CPIC 100.00 0.00 100.00 0.00 100.00% 01-110-0-54001 New Equipment for Health & Safety 200.00 135.16 200.00 181.46 9.27% 01-110-0-58050 Capital Fund Expenditures 20,000.00 9,724.17 25,000.00 7,449.88 70.20% 01-110-0-58600 Contributions to TCA Reserve Funds 34,000.00 34,000.00 34,000.00 34,000.00 0.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 4 Revised Budget For Administration (110) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget % Total Administration Expenditures 964,965.00 $ 895,496.44 $ 1,023,960.00 $ 919,939.10 $ 10.16%

Administration Excess of Revenues Over Expenditures $ (902,165.00) $ (833,323.59) (923,360.00) $ (864,731.85) $ 6.35%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 5 Revised Budget For Economic Development (170) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-170-0-40010 Map Sales 100.00 $ 247.80 $ 100.00 $ 0.00 $ 100.00% 01-170-0-41900 Donations Received 0.00 50.00 0.00 0.00 0.00% 01-170-0-41901 Go Fund Me Donations 0.00 0.00 0.00 38.24 0.00% 01-170-0-45000 Contributions from Reserves/Reserve 44,928.00 46,848.36 101,800.00 20,280.95 80.08% Total Economic Development Revenues 45,028.00 $ 47,146.16 $ 101,900.00 $ 20,319.19 $ 80.06%

Expenditures 01-170-0-50100 Salaries 43,000.00 $ 42,194.26 $ 87,720.00 $ 58,498.67 $ 33.31% 01-170-0-50108 Mechanic/Shop Rate Charged Back to 3,000.00 280.00 3,000.00 417.50 86.08% 01-170-0-50109 Casual Labour 15,500.00 15,061.73 15,810.00 10,144.94 35.83% 01-170-0-50120 Mileage 2,500.00 1,422.17 21,000.00 1,359.34 93.53% 01-170-0-50130 Benefits - E.H.T. (Ministry of Finance) 300.00 126.59 1,185.00 490.31 58.62% 01-170-0-50140 Benefits - W.S.I.B. 500.00 202.87 1,715.00 674.63 60.66% 01-170-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 560.00 433.43 3,755.00 1,409.26 62.47% 01-170-0-50175 Contracted Services 0.00 0.00 500.00 127.20 74.56% 01-170-0-50180 Conventions/Conferences 2,000.00 1,634.47 2,000.00 937.00 53.15% 01-170-0-50205 Other Materials (Includes Shop 650.00 2,217.55 700.00 243.05 65.28% 01-170-0-50211 4 Seasons Scenic Route 600.00 0.00 500.00 0.00 100.00% 01-170-0-50220 Utilities (Hydro) 700.00 706.39 750.00 602.51 19.67% 01-170-0-50230 Building Maintenance 3,500.00 2,498.90 0.00 0.00 0.00% 01-170-0-50260 Advertising 3,000.00 1,033.90 5,100.00 3,033.25 40.52% 01-170-0-50265 Promotions (Special Events) 5,400.00 3,651.45 6,800.00 6,190.46 8.96% 01-170-0-50266 Business Promotions 30,000.00 0.00 100.00% 01-170-0-50270 Telephone (Includes Fax) 1,000.00 383.63 61.64% 01-170-0-50290 Legal Services 400.00 0.00 400.00 0.00 100.00% 01-170-0-50330 Insurance 165.00 162.00 125.00 122.04 2.37% 01-170-0-50350 Training/Seminars 800.00 0.00 800.00 0.00 100.00% 01-170-0-55550 Safety Devices (Signs) 1,300.00 999.77 3,930.00 3,143.22 20.02% 01-170-0-58050 Capital Fund Expenditures 39,628.00 40,230.31 0.00 0.00 0.00% 01-170-0-58500 Contributions to Reserves/Reserve 0.00 0.00 0.00 38.24 0.00% Total Economic Development Expenditures 123,503.00 $ 112,855.79 $ 186,790.00 $ 87,815.25 $ 52.99%

Economic Development Excess of Revenues Over $ (78,475.00) $ (65,709.63) (84,890.00) $ (67,496.06) $ 20.49%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 6 Revised Budget For Sundry (190) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-190-0-41250 Sale of Promotional Items 200.00 $ 256.65 $ 200.00 $ 177.00 $ 11.50% 01-190-0-41900 Donations Received 4,500.00 4,488.00 4,500.00 0.00 100.00% Total Sundry Revenues 4,700.00 $ 4,744.65 $ 4,700.00 $ 177.00 $ 96.23%

Expenditures 01-190-0-50295 Consulting Services 2,200.00 $ 1,996.55 $ 2,200.00 $ 2,053.04 $ 6.68% 01-190-0-50330 Insurance 165.00 162.00 150.00 162.00 (8.00%) 01-190-0-50370 Grants/Donations 35,980.00 29,334.54 41,305.00 20,191.24 51.12% 01-190-0-50375 Doctor Recruitment 15,000.00 15,000.00 0.00 0.00 0.00% 01-190-0-55550 Safety Devices (Signs) 1,000.00 509.48 49.05% 01-190-0-58500 Contributions to Reserves/Reserve 200.00 256.65 200.00 177.00 11.50% Total Sundry Expenditures 53,545.00 $ 46,749.74 $ 44,855.00 $ 23,092.76 $ 48.52%

Sundry Excess of Revenues Over Expenditures $ (48,845.00) $ (42,005.09) (40,155.00) $ (22,915.76) $ 42.93%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 7 Revised Budget For Fire (200) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-200-0-31502 Kenwood Grant $ $ 10,000.00 $ 0.00 $ 100.00% 01-200-0-40002 Reimbursed Expenses 1,000.00 1,280.00 1,000.00 300.00 70.00% 01-200-0-40100 Joint Services (Revenue From Other 1,165.00 526.50 550.00 591.50 (7.55%) 01-200-0-40200 Sale of Land/Equipment 16,500.00 10,848.00 7,500.00 500.00 93.33% 01-200-0-41150 Fire - MNR Agreement 1,000.00 1,021.08 1,000.00 1,036.32 (3.63%) 01-200-0-41900 Donations Received 0.00 250.00 0.00 1,131.00 0.00% 01-200-0-44400 Mechanic/Shop Rate & PW Revenue 3,000.00 3,000.00 3,000.00 0.00 100.00% 01-200-0-45000 Contributions from Reserves/Reserve 300,070.00 238,116.54 402,820.00 350,253.85 13.05% Total Fire Revenues 322,735.00 $ 255,042.12 $ 425,870.00 $ 353,812.67 $ 16.92%

Expenditures 01-200-0-50100 Salaries 120,200.00 $ 116,075.47 $ 124,000.00 $ 126,299.12 $ (1.85%) 01-200-0-50101 Salaries - Fire Suppression (Payroll) 109,265.00 118,500.21 120,750.00 106,423.26 11.86% 01-200-0-50102 Salaries - Fire Suppression (Wild Fires) 0.00 0.00 0.00 3,250.00 0.00% 01-200-0-50105 Income Protection Year End Payout 1,750.00 1,662.49 1,785.00 1,646.26 7.77% 01-200-0-50108 Mechanic/Shop Rate Charged Back to 2,450.00 435.00 3,500.00 2,785.11 20.43% 01-200-0-50110 Benefits - Morneau Sobeco 4,750.00 4,666.12 4,850.00 4,691.47 3.27% 01-200-0-50115 Boot Allowance 3,000.00 1,021.29 3,000.00 916.81 69.44% 01-200-0-50120 Mileage 2,500.00 3,023.83 1,500.00 1,053.70 29.75% 01-200-0-50130 Benefits - E.H.T. (Ministry of Finance) 2,850.00 3,915.47 3,750.00 3,448.98 8.03% 01-200-0-50140 Benefits - W.S.I.B. 18,000.00 18,425.48 17,000.00 16,464.89 3.15% 01-200-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 6,250.00 6,356.94 6,500.00 6,624.62 (1.92%) 01-200-0-50160 Benefits - OMERS 10,500.00 10,238.61 11,500.00 10,790.32 6.17% 01-200-0-50175 Contracted Services 12,000.00 9,467.02 14,000.00 10,382.66 25.84% 01-200-0-50180 Conventions/Conferences 2,000.00 1,572.56 2,000.00 0.00 100.00% 01-200-0-50200 Office Supplies and Stationery 1,710.00 1,529.29 750.00 1,286.62 (71.55%) 01-200-0-50205 Other Materials (Includes Shop 1,000.00 1,332.32 1,000.00 1,300.49 (30.05%) 01-200-0-50207 Protective Clothing/Uniforms 8,000.00 7,861.00 8,000.00 6,057.56 24.28% 01-200-0-50210 Heat 12,800.00 14,078.81 14,500.00 13,078.50 9.80% 01-200-0-50220 Utilities (Hydro) 8,500.00 9,360.18 9,650.00 8,741.58 9.41% 01-200-0-50230 Building Maintenance 14,300.00 11,401.54 18,505.00 7,604.58 58.91% 01-200-0-50260 Advertising 500.00 117.96 500.00 70.34 85.93% 01-200-0-50270 Telephone (Includes Fax) 2,550.00 3,186.87 3,000.00 2,800.48 6.65% 01-200-0-50290 Legal Services 3,000.00 4,372.97 3,000.00 0.00 100.00% 01-200-0-50295 Consulting Services 10,000.00 7,377.60 0.00 0.00 0.00% 01-200-0-50300 Memberships 1,600.00 1,469.42 1,600.00 1,054.59 34.09% 01-200-0-50330 Insurance 19,000.00 18,923.65 21,750.00 21,679.76 0.32% 01-200-0-50331 Insurance Deductible Expense 0.00 5,000.00 0.00% 01-200-0-50335 Insurance - Fire Volunteers - 24 Hour 4,300.00 3,560.76 4,500.00 4,124.53 8.34% 01-200-0-50350 Training/Seminars 7,000.00 10,799.77 5,000.00 5,302.79 (6.06%) 01-200-0-50360 Leases (Photocopier and Postage 200.00 342.54 100.00 53.79 46.21% 01-200-0-50380 Courier 100.00 0.00 100.00 0.00 100.00% 01-200-0-50385 Radio Repairs 3,000.00 2,201.31 3,000.00 4,484.05 (49.47%) 01-200-0-50390 Dispatch/Communications 10,200.00 9,163.00 10,200.00 9,253.70 9.28% 01-200-0-52350 Fire Prevention and Education 6,000.00 2,029.90 3,000.00 1,601.94 46.60% 01-200-0-52355 Fire Reimbursed for Meals 1,000.00 789.99 1,000.00 821.94 17.81%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 8 Revised Budget For Fire (200) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget % 01-200-0-52360 Fire Medicals for DZ Licensing & 600.00 1,098.58 1,000.00 777.78 22.22% 01-200-0-52502 EFR - Training 5,900.00 4,874.71 9,000.00 5,181.78 42.42% 01-200-0-52503 EFR - Equipment 5,000.00 4,278.84 5,000.00 5,977.89 (19.56%) 01-200-0-52504 EFR - Oxygen 2,000.00 3,449.26 3,000.00 2,978.72 0.71% 01-200-0-52505 EFR - Defib Maintenance 2,000.00 636.00 2,000.00 713.60 64.32% 01-200-0-53252 Fire - Joint Services @ 50% 243,345.00 243,345.00 243,345.00 247,045.00 (1.52%) 01-200-0-53725 Repairs - 1996 Ford Tanker - #72 1,000.00 1,719.04 6,000.00 13,355.08 (122.58%) 01-200-0-53745 Repairs - ATV521 - 4 Wheeler - 2006 - 200.00 11.15 200.00 414.79 (107.40%) 01-200-0-53746 Repairs - Trailer 4 Wheeler - 2006 - 100.00 0.00 100.00 0.00 100.00% 01-200-0-53747 Repairs - ATV511 - 2009 4-wheeler 300.00 360.02 300.00 377.33 (25.78%) 01-200-0-53750 Repairs - 2007 - 1/2 Ton GMC Wildfire 100.00 585.12 0.00 0.00 0.00% 01-200-0-53753 Repairs - Ford E350 Rescue - Year 0.00 245.00 0.00 0.00 0.00% 01-200-0-53755 Repairs - Gull Lake Boat (Fire Dept) 100.00 305.20 0.00 0.00 0.00% 01-200-0-53756 Repairs - Gull Lake Boat Trailer 100.00 27.36 100.00 0.00 100.00% 01-200-0-53757 Repairs - Ompah Boat (Purchased 100.00 296.21 500.00 75.67 84.87% 01-200-0-53758 Repairs - Pumper - 2007 International 3,275.00 3,090.90 2,500.00 1,342.65 46.29% 01-200-0-53760 Repairs - 1990 GMC - 4x4 Mini-Pumper 500.00 1,778.52 200.00 950.82 (375.41%) 01-200-0-53761 Repairs - Pumper 2009 - #71 1,575.00 1,297.91 1,400.00 502.43 64.11% 01-200-0-53762 Repairs - 2004 SUV Ford Explorer - #83 1,000.00 908.97 300.00 338.67 (12.89%) 01-200-0-53763 Repairs - 2009 4x4 Supercab Ford 1,600.00 292.59 2,200.00 1,446.27 34.26% 01-200-0-53764 Repairs - ATV531 - 2011 Outlander 200.00 70.00 200.00 375.38 (87.69%) 01-200-0-53765 #T96 - 2009 Stirling 5x10 Trailer - 100.00 0.00 100.00 0.00 100.00% 01-200-0-53766 Repairs - P511 - 2011 Mini Pumper 2,900.00 2,916.39 1,400.00 502.96 64.07% 01-200-0-53767 Repairs - 2013 Tanker 1,400.00 280.00 500.00 560.00 (12.00%) 01-200-0-53768 Repairs - Unit #T76 - Curtis Trailer 100.00 0.00 100.00 0.00 100.00% 01-200-0-53769 Repairs - Unit 73 - 1995 GMC Equip. 1,000.00 1,216.60 1,000.00 1,794.34 (79.43%) 01-200-0-53770 Repairs 2015 Ford F150 4x4 2,200.00 2,405.57 1,500.00 918.31 38.78% 01-200-0-53771 Unit #SWL521 - Repairs - NEW 5 Ton 500.00 1,061.24 2,300.00 2,306.88 (0.30%) 01-200-0-53772 Repairs - SWL511 - 2019 Squad 500.00 214.68 57.06% 01-200-0-53774 Repairs - UV521 - 2020 1/2 Ton 100.00 0.00 100.00% 01-200-0-53775 Repairs - UV511 - 2020 SUV 100.00 0.00 100.00% 01-200-0-53776 Repairs - UTLM531 - 2019 Marine Boat 100.00 166.16 (66.16%) 01-200-0-54000 Equipment Replacement/Repairs 8,500.00 10,179.17 8,000.00 9,184.98 (14.81%) 01-200-0-54001 New Equipment for Health & Safety 3,200.00 2,921.81 2,000.00 3,799.04 (89.95%) 01-200-0-54005 Dry Hydrant Program 15,000.00 13,823.25 15,000.00 4,452.76 70.31% 01-200-0-54100 Equipment Rentals 100.00 0.00 100.00 0.00 100.00% 01-200-0-54200 Fuel and Lube (Oil) 9,100.00 11,161.70 13,250.00 8,067.49 39.11% 01-200-0-54300 Vehicle/Equipment Licenses 0.00 192.00 0.00 0.00 0.00% 01-200-0-55550 Safety Devices (Signs) 1,000.00 133.73 500.00 351.36 29.73% 01-200-0-58000 Capital Expenditures 0.00 0.00 10,000.00 0.00 100.00% 01-200-0-58050 Capital Fund Expenditures 297,070.00 226,718.93 402,820.00 333,800.54 17.13% 01-200-0-58500 Contributions to Reserves/Reserve 1,000.00 5,700.00 6,000.00 33,013.32 (450.22%) 01-200-0-58600 Contributions to TCA Reserve Funds 127,875.00 127,925.00 148,875.00 142,506.00 4.28% Total Fire Expenditures 1,150,315.00 $ 1,080,565.14 $ 1,314,880.00 $ 1,212,587.12 $ 7.78%

Fire Excess of Revenues Over Expenditures $ (827,580.00) $ (825,523.02) (889,010.00) $ (858,774.45) $ 3.40%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 9 Revised Budget For Police (220) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Expenditures 01-220-0-50104 Committee Expense 700.00 $ 588.34 $ 200.00 $ 0.00 $ 100.00% 01-220-0-50120 Mileage 200.00 201.09 200.00 0.00 100.00% 01-220-0-50175 Contracted Services 839,755.00 832,185.89 838,944.00 837,504.86 0.17% Total Police Expenditures 840,655.00 $ 832,975.32 $ 839,344.00 $ 837,504.86 $ 0.22%

Police Excess of Revenues Over Expenditures $ (840,655.00) $ (832,975.32) (839,344.00) $ (837,504.86) $ 0.22%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 10 Revised Budget For Livestock Loss (230) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Expenditures 01-230-0-50106 Livestock Valuers 235.00 $ 0.00 $ 235.00 $ 0.00 $ 100.00% 01-230-0-50120 Mileage 130.00 0.00 130.00 0.00 100.00% Total Livestock Loss Expenditures 365.00 $ 0.00 $ 365.00 $ 0.00 $ 100.00%

Livestock Loss Excess of Revenues Over Expenditures $ (365.00) $ 0.00 (365.00) $ 0.00 $ 100.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 11 Revised Budget For Conservation Authorities (240) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Expenditures 01-240-0-56000 Requisitions 30,139.00 $ 30,139.00 $ 30,821.00 $ 30,821.00 $ 0.00% Total Conservation Authorities Expenditures 30,139.00 $ 30,139.00 $ 30,821.00 $ 30,821.00 $ 0.00%

Conservation Authorities Excess of Revenues Over $ (30,139.00) $ (30,139.00) (30,821.00) $ (30,821.00) $ 0.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 12 Revised Budget For Building Department (250) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-250-0-40100 Joint Services (Revenue From Other 4,000.00 $ 591.28 $ 1,000.00 $ 2,545.31 $ (154.53%) 01-250-0-41060 Building Permit Fees 128,124.00 106,104.12 126,385.00 113,760.05 9.99% 01-250-0-44401 Mileage-1/2 Ton-Charged Back to 100.00 0.00 100.00 199.52 (99.52%) 01-250-0-45000 Contributions from Reserves/Reserve 21,000.00 27,699.19 21,000.00 19,993.47 4.79% Total Building Department Revenues 153,224.00 $ 134,394.59 $ 148,485.00 $ 136,498.35 $ 8.07%

Expenditures 01-250-0-50100 Salaries 85,500.00 $ 85,884.21 $ 89,500.00 $ 89,272.16 $ 0.25% 01-250-0-50105 Income Protection Year End Payout 1,850.00 36.87 1,850.00 188.27 89.82% 01-250-0-50108 Mechanic/Shop Rate Charged Back to 200.00 164.94 200.00 0.00 100.00% 01-250-0-50110 Benefits - Morneau Sobeco 8,425.00 8,539.00 8,700.00 8,597.54 1.18% 01-250-0-50115 Boot Allowance 125.00 112.57 125.00 0.00 100.00% 01-250-0-50120 Mileage 2,500.00 500.11 1,000.00 836.82 16.32% 01-250-0-50130 Benefits - E.H.T. (Ministry of Finance) 2,400.00 2,307.79 2,500.00 2,421.42 3.14% 01-250-0-50140 Benefits - W.S.I.B. 3,850.00 3,713.26 3,650.00 3,515.97 3.67% 01-250-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 7,400.00 7,328.80 7,700.00 7,790.97 (1.18%) 01-250-0-50160 Benefits - OMERS 9,975.00 11,290.57 12,500.00 11,899.61 4.80% 01-250-0-50175 Contracted Services 7,500.00 212.87 1,000.00 0.00 100.00% 01-250-0-50180 Conventions/Conferences 2,500.00 1,670.15 2,500.00 1,589.32 36.43% 01-250-0-50200 Office Supplies and Stationery 500.00 500.00 500.00 782.35 (56.47%) 01-250-0-50205 Other Materials 400.00 12.00 400.00 0.00 100.00% 01-250-0-50207 Protective Clothing 500.00 0.00 300.00 0.00 100.00% 01-250-0-50250 Postage 200.00 200.00 200.00 200.00 0.00% 01-250-0-50260 Advertising 500.00 132.76 500.00 0.00 100.00% 01-250-0-50270 Telephone (Includes Fax) 280.00 734.63 290.00 382.77 (31.99%) 01-250-0-50290 Legal Services 5,000.00 1,200.78 3,000.00 0.00 100.00% 01-250-0-50300 Memberships 475.00 475.56 525.00 481.63 8.26% 01-250-0-50310 Publications/Subscriptions 650.00 0.00 150.00 0.00 100.00% 01-250-0-50330 Insurance 599.00 592.00 800.00 798.52 0.19% 01-250-0-50350 Training/Seminars 2,500.00 1,194.72 2,000.00 297.70 85.12% 01-250-0-50385 Radio Repairs 100.00 0.00 100.00 0.00 100.00% 01-250-0-53401 Repairs - P16-1 2016 Ford F150 1,600.00 286.38 1,000.00 680.56 31.94% 01-250-0-54001 New Equipment for Health & Safety 250.00 89.11 200.00 107.38 46.31% 01-250-0-54200 Fuel and Lube (Oil) 1,825.00 1,595.51 1,675.00 1,155.36 31.02% 01-250-0-54300 Vehicle/Equipment Licenses 120.00 120.00 120.00 0.00 100.00% 01-250-0-58600 Contributions to TCA Reserve Funds 5,500.00 5,500.00 5,500.00 5,500.00 0.00% Total Building Department Expenditures 153,224.00 $ 134,394.59 $ 148,485.00 $ 136,498.35 $ 8.07%

Building Department Excess of Revenues Over $ 0.00 $ 0.00 0.00 $ 0.00 $ 0.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 13 Revised Budget For By-law Enforcement (255) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-255-0-40002 Reimbursed Expenses 0.00 $ 15,426.48 $ 0.00 $ 719.21 $ 0.00% 01-255-0-41480 Trailer Fees 17,000.00 20,360.00 20,000.00 21,980.00 (9.90%) 01-255-0-45000 Contributions from Reserves/Reserve 0.00 47,010.23 0.00% Total By-law Enforcement Revenues 17,000.00 $ 35,786.48 $ 20,000.00 $ 69,709.44 $ (248.55%)

Expenditures 01-255-0-50100 Salaries 27,550.00 $ 26,508.31 $ 29,500.00 $ 28,282.80 $ 4.13% 01-255-0-50108 Mechanic/Shop Rate Charged Back to 350.00 0.00 350.00 0.00 100.00% 01-255-0-50120 Mileage 2,500.00 2,743.59 2,750.00 2,929.90 (6.54%) 01-255-0-50175 Contracted Services 3,000.00 1,901.52 3,000.00 2,284.68 23.84% 01-255-0-50290 Legal Services 5,000.00 15,111.40 5,000.00 52,096.67 (941.93%) 01-255-0-50298 By-law Enforcement Expenses 0.00 15,426.49 0.00 648.65 0.00% 01-255-0-50396 Line Fences Act 700.00 377.89 200.00 0.00 100.00% Total By-law Enforcement Expenditures 39,100.00 $ 62,069.20 $ 40,800.00 $ 86,242.70 $ (111.38%)

By-law Enforcement Excess of Revenues Over $ (22,100.00) $ (26,282.72) (20,800.00) $ (16,533.26) $ 20.51%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 14 Revised Budget For Protection & Emergency Services (260) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-260-0-40010 Map Sales 500.00 $ 448.00 $ 0.00 $ 0.00 $ 0.00% 01-260-0-40145 WSIB - Incentive Program Refunds 0.00 4,742.25 0.00 4,550.39 0.00% 01-260-0-41230 9-1-1 Signs 2,000.00 2,710.00 2,000.00 3,670.00 (83.50%) 01-260-0-44110 Helipad Mtce Agreement 7,000.00 7,000.00 7,000.00 7,000.00 0.00% 01-260-0-45000 Contributions from Reserves/Reserve 0.00 1,907.89 4,500.00 41,999.79 (833.33%) Total Protection & Emergency Services Revenues 9,500.00 $ 16,808.14 $ 13,500.00 $ 57,220.18 $ (323.85%)

Expenditures 01-260-0-50108 Mechanic/Shop Rate Charged Back to 300.00 $ 105.00 $ 300.00 $ 0.00 $ 100.00% 01-260-0-50120 Mileage 400.00 574.40 400.00 678.50 (69.63%) 01-260-0-50175 Contracted Services 550.00 539.33 550.00 513.88 6.57% 01-260-0-50180 Conventions/Conferences 2,000.00 1,273.55 2,000.00 1,302.52 34.87% 01-260-0-50200 Office Supplies and Stationery 250.00 0.00 0.00 0.00 0.00% 01-260-0-50205 Other Materials (Includes Shop 50.00 0.00 50.00 0.00 100.00% 01-260-0-50220 Utilities (Hydro) 550.00 559.58 600.00 499.04 16.83% 01-260-0-50230 Building Maintenance 300.00 0.00 300.00 0.00 100.00% 01-260-0-50260 Advertising 300.00 66.67 300.00 0.00 100.00% 01-260-0-50270 Telephone (Includes Fax) 1,450.00 1,056.72 1,450.00 473.85 67.32% 01-260-0-50295 Consulting Services 0.00 1,907.89 4,500.00 0.00 100.00% 01-260-0-50330 Insurance 60.00 59.40 65.00 128.00 (96.92%) 01-260-0-50340 Computers 5,650.00 4,948.54 5,650.00 5,319.78 5.84% 01-260-0-50350 Training/Seminars 2,500.00 163.83 2,750.00 30.53 98.89% 01-260-0-52645 Consignment Paid to Permit Sellers 20.00 0.00 0.00 0.00 0.00% 01-260-0-54000 Equipment Replacement/Repairs 2,600.00 0.00 2,600.00 13,835.37 (432.13%) 01-260-0-54101 Emergency Plan 3,250.00 1,762.58 3,250.00 31,959.24 (883.36%) 01-260-0-54105 9-1-1 Signs Purchased 1,000.00 1,451.08 1,000.00 811.53 18.85% 01-260-0-54106 9-1-1 Materials and Supplies 500.00 1,554.76 500.00 1,119.77 (123.95%) 01-260-0-54108 9-1-1 Legal 1,150.00 1,133.20 1,150.00 1,064.78 7.41% 01-260-0-54110 Helipad 11,900.00 11,370.86 12,200.00 11,418.56 6.41% 01-260-0-54200 Fuel and Lube (Oil) 100.00 0.00 100.00 0.00 100.00% 01-260-0-55900 Occupational Health & Safety Program 20,000.00 21,625.21 19,000.00 15,762.80 17.04% 01-260-0-55910 Accessibility Act and Regulations 2,500.00 978.43 2,500.00 936.62 62.54% 01-260-0-58600 Contributions to TCA Reserve Funds 2,030.00 2,030.00 2,030.00 2,030.00 0.00% Total Protection & Emergency Services Expenditures 59,410.00 $ 53,161.03 $ 63,245.00 $ 87,884.77 $ (38.96%)

Protection & Emergency Services Excess of Revenues $ (49,910.00) $ (36,352.89) (49,745.00) $ (30,664.59) $ 38.36%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 15 Revised Budget For Animal Control (270) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-270-0-41220 Dog Tags and Dog Fines 3,000.00 $ 2,601.83 $ 3,000.00 $ 1,815.00 $ 39.50% Total Animal Control Revenues 3,000.00 $ 2,601.83 $ 3,000.00 $ 1,815.00 $ 39.50%

Expenditures 01-270-0-50120 Mileage 1,500.00 $ 649.23 $ 1,500.00 $ 468.30 $ 68.78% 01-270-0-50175 Contracted Services 8,000.00 7,685.16 8,500.00 7,294.52 14.18% 01-270-0-50205 Other Materials (Includes Shop 300.00 234.79 300.00 236.88 21.04% 01-270-0-50260 Advertising 100.00 0.00 100.00 49.38 50.62% Total Animal Control Expenditures 9,900.00 $ 8,569.18 $ 10,400.00 $ 8,049.08 $ 22.61%

Animal Control Excess of Revenues Over Expenditures $ (6,900.00) $ (5,967.35) (7,400.00) $ (6,234.08) $ 15.76%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 16 Revised Budget For Streetlights (280) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-280-0-40100 Joint Services (Revenue From Other 1,200.00 $ 491.40 $ 500.00 $ 456.24 $ 8.75% Total Streetlights Revenues 1,200.00 $ 491.40 $ 500.00 $ 456.24 $ 8.75%

Expenditures 01-280-0-50175 Contracted Services 2,500.00 $ 1,507.79 $ 2,500.00 $ 640.88 $ 74.36% 01-280-0-50205 Other Materials (Includes Shop 500.00 0.00 500.00 0.00 100.00% 01-280-0-50220 Utilities (Hydro) 4,900.00 4,837.02 5,000.00 4,279.91 14.40% 01-280-0-52700 Access Points - Lights 550.00 515.39 550.00 530.25 3.59% 01-280-0-58600 Contributions to TCA Reserve Funds 4,500.00 4,500.00 4,500.00 4,500.00 0.00% Total Streetlights Expenditures 12,950.00 $ 11,360.20 $ 13,050.00 $ 9,951.04 $ 23.75%

Streetlights Excess of Revenues Over Expenditures $ (11,750.00) $ (10,868.80) (12,550.00) $ (9,494.80) $ 24.34%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 17 Revised Budget For Roads (300) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-300-0-30103 Fed/Prov - ICIP Grant $ $ 1,476,349.00 $ 1,329,631.20 $ 9.94% 01-300-0-30104 ICIP - Resilience Infrastructure Grant 0.00 177,126.98 0.00% 01-300-0-30900 Provincial Grant - OCIF - Formula Based 310,472.00 310,472.00 304,907.00 304,907.00 0.00% 01-300-0-30901 Provincial Grant - OCIF - Application 1,273,018.00 0.00 0.00 0.00 0.00% 01-300-0-31035 Prov of Ont - Aggregrate Resources 15,000.00 23,462.76 20,000.00 47,520.30 (137.60%) 01-300-0-31080 Provincial Grants - Miscellaneous 1,000.00 0.00 0.00 0.00 0.00% 01-300-0-40000 User Fees 300.00 282.95 300.00 11,520.00 (3740.00%) 01-300-0-40002 Reimbursed Expenses 0.00 380.00 0.00 0.00 0.00% 01-300-0-40150 Insurance Company - Reimbursed 0.00 50,000.00 0.00 0.00 0.00% 01-300-0-40200 Sale of Land/Equipment 14,000.00 36,679.00 1,000.00 0.00 100.00% 01-300-0-40300 Entrance Permits 300.00 140.00 300.00 1,100.00 (266.67%) 01-300-0-44400 Mechanic/Shop Rate & PW Charged 50,550.00 60,800.00 75,050.00 50,607.78 32.57% 01-300-0-44401 Mileage-1/2 Ton-Charged Back to 750.00 528.00 750.00 1,037.52 (38.34%) 01-300-0-45000 Contributions from Reserves/Reserve 1,961,251.00 1,830,915.04 2,457,131.00 1,637,297.08 33.37% Total Roads Revenues 3,626,641.00 $ 2,313,659.75 $ 4,335,787.00 $ 3,560,747.86 $ 17.88%

Expenditures 01-300-0-50100 Salaries 450,000.00 $ 434,993.96 $ 481,500.00 $ 447,966.93 $ 6.96% 01-300-0-50105 Income Protection Year End Payout 7,500.00 8,052.00 8,500.00 5,518.79 35.07% 01-300-0-50109 Casual Labour 34,750.00 31,723.25 32,500.00 21,060.40 35.20% 01-300-0-50110 Benefits - Morneau Sobeco 30,100.00 27,966.73 31,000.00 27,507.58 11.27% 01-300-0-50115 Boot Allowance 1,500.00 989.82 1,500.00 981.60 34.56% 01-300-0-50120 Mileage 200.00 0.00 200.00 1,951.77 (875.89%) 01-300-0-50130 Benefits - E.H.T. (Ministry of Finance) 10,300.00 9,728.82 10,800.00 9,526.19 11.79% 01-300-0-50140 Benefits - W.S.I.B. 16,750.00 16,505.03 15,750.00 15,403.45 2.20% 01-300-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 30,600.00 30,399.75 32,000.00 33,614.95 (5.05%) 01-300-0-50160 Benefits - OMERS 41,500.00 45,770.41 43,000.00 46,443.54 (8.01%) 01-300-0-50175 Contracted Services 1,180.00 5,245.83 1,200.00 553.76 53.85% 01-300-0-50180 Conventions/Conferences 4,000.00 3,915.44 4,000.00 3,768.58 5.79% 01-300-0-50200 Office Supplies and Stationery 2,000.00 1,853.09 500.00 500.00 0.00% 01-300-0-50205 Other Materials (Includes Shop 5,000.00 7,453.17 5,000.00 6,405.80 (28.12%) 01-300-0-50207 Protective Clothing 3,000.00 3,061.90 7,000.00 8,262.03 (18.03%) 01-300-0-50209 Stock items (Hydraulic Supplies, Nuts, 20,000.00 17,231.90 20,000.00 15,393.09 23.03% 01-300-0-50210 Heat 32,350.00 30,566.50 36,500.00 23,148.78 36.58% 01-300-0-50220 Utilities (Hydro) 13,750.00 14,307.94 14,750.00 13,435.01 8.92% 01-300-0-50230 Building Maintenance 30,303.00 17,068.41 32,354.00 18,569.96 42.60% 01-300-0-50260 Advertising 1,000.00 255.91 500.00 432.72 13.46% 01-300-0-50270 Telephone (Includes Fax) 2,750.00 2,501.72 2,850.00 2,378.74 16.54% 01-300-0-50290 Legal Services 20,000.00 2,309.83 10,000.00 5,440.17 45.60% 01-300-0-50295 Consulting Services 29,140.00 63,764.66 19,000.00 48,052.43 (152.91%) 01-300-0-50300 Memberships 1,600.00 1,622.33 1,800.00 1,705.93 5.23% 01-300-0-50330 Insurance 27,800.00 28,861.66 34,025.00 34,526.54 (1.47%) 01-300-0-50340 Computers 0.00 687.67 750.00 1,539.83 (105.31%) 01-300-0-50350 Training/Seminars 11,000.00 6,264.27 15,000.00 1,546.75 89.69% 01-300-0-50380 Courier 150.00 0.00 150.00 0.00 100.00% 01-300-0-50385 Radio Repairs 1,400.00 78.41 1,400.00 207.59 85.17%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 18 Revised Budget For Roads (300) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget % 01-300-0-50390 Dispatch/Communications 6,600.00 6,581.24 6,600.00 6,684.78 (1.28%) 01-300-0-52360 Medicals/Drivers Abstract/CPIC 500.00 435.36 500.00 450.85 9.83% 01-300-0-53003 Repairs - Compressors - C020 200.00 0.00 200.00 53.70 73.15% 01-300-0-53004 Repairs - Chipper (Brush Bandit) - C980 1,000.00 0.00 1,000.00 0.00 100.00% 01-300-0-53005 Repairs - Generators (2 - 10,000 Watt) 100.00 0.00 100.00 121.49 (21.49%) 01-300-0-53008 Repairs - 2008 Ford 3/4 Ton Truck for 1,000.00 658.33 0.00 0.00 0.00% 01-300-0-53010 P15-1 - Ford F350 - Foreman's Truck 2,000.00 7,419.11 4,000.00 5,510.82 (37.77%) 01-300-0-53012 CS16-1 Power Sweper - Repairs 3,500.00 1,980.45 3,000.00 861.91 71.27% 01-300-0-53100 Repairs - 2008 Ford 2 Ton Truck 0.00 334.72 0.00 0.00 0.00% 01-300-0-53107 B16-1 - Repairs - 2016 1,500.00 1,132.08 1,500.00 1,062.09 29.19% 01-300-0-53200 Repairs - 2008 Ford 2 Ton Truck 1,000.00 1,773.82 1,000.00 346.62 65.34% 01-300-0-53205 Repairs - Grader - Cat. Articulated - 10,000.00 8,727.52 7,500.00 2,073.56 72.35% 01-300-0-53206 Repairs - Backhoe - Cat. 420D IT - B022 2,500.00 873.07 3,000.00 1,975.84 34.14% 01-300-0-53209 Repairs - 2017 Freightliner Tandem 3,000.00 3,807.11 4,000.00 6,890.26 (72.26%) 01-300-0-53210 1T17-1 Super Duty - Repairs 2,000.00 2,019.48 1,000.00 1,059.33 (5.93%) 01-300-0-53306 Repairs - Float Trailer - 12T - F843 500.00 614.86 500.00 0.00 100.00% 01-300-0-53309 Repairs - Sterling Tandem - T061 10,000.00 14,071.25 6,500.00 13,176.59 (102.72%) 01-300-0-53310 Repairs - Excavator - 315CL 2005 5,000.00 1,336.31 7,500.00 7,365.57 1.79% 01-300-0-53314 Repairs - Case Backhoe 2006 - B061 5,000.00 4,332.90 5,000.00 1,679.50 66.41% 01-300-0-53316 G14-1 - 2014 - Grader Cat 140M 2 - 8,000.00 12,160.78 4,000.00 7,752.40 (93.81%) 01-300-0-53318 Repairs - 2015 Steam Jenny SJ15-1 200.00 25.42 200.00 0.00 100.00% 01-300-0-53319 P16-1 - Repairs - 2016 Ford Super 1,500.00 2,807.28 2,000.00 3,708.24 (85.41%) 01-300-0-53320 Repairs - 2016 Steam Jenny SJ16-1 200.00 0.00 200.00 0.00 100.00% 01-300-0-53321 Repairs - 2014 Steam Jenny SJ14-1 200.00 0.00 200.00 0.00 100.00% 01-300-0-53322 EH05-1 - Repairs - Excavator Hammer 2,000.00 1,252.04 2,000.00 768.39 61.58% 01-300-0-53602 Repairs - Sterling Tandem - T996-2 3,000.00 2,778.64 0.00 0.00 0.00% 01-300-0-53604 Repairs - Float Trailer - Homemade 20T 500.00 1,699.61 1,000.00 785.55 21.45% 01-300-0-53605 D996-1 - 1999 Dozer - Repairs 4,000.00 825.29 5,000.00 1,317.22 73.66% 01-300-0-53606 Repairs - Sterling Tandem - T086-1 5,000.00 6,269.28 5,000.00 4,520.12 9.60% 01-300-0-53607 Repairs - Tandem T10-1 5,000.00 9,783.27 5,000.00 3,676.38 26.47% 01-300-0-53608 F096-2Float Trailer - 30T - Repairs 3,000.00 2,224.88 1,000.00 284.93 71.51% 01-300-0-53610 T126-1 - 2012 Int. Tandem - Repairs 7,500.00 45,103.93 7,500.00 3,975.58 46.99% 01-300-0-53611 SUV12-1 - Repairs - 2012 Chev 750.00 116.07 0.00 0.00 0.00% 01-300-0-53612 Repairs - T146-1 2014 Tandem (Roads 3,000.00 5,969.23 5,000.00 9,695.08 (93.90%) 01-300-0-53613 Repairs - L12-1 - 2012 Nortrax Loader 10,000.00 17,758.45 5,000.00 2,485.54 50.29% 01-300-0-53614 T15-1 2015 Freightliner Tandem 3,000.00 4,908.11 5,000.00 3,445.33 31.09% 01-300-0-53615 T16-1 Freightliner Tandem 114SD 3,000.00 3,573.67 5,000.00 3,123.97 37.52% 01-300-0-53616 T18-1 Freightliner Tandem - Repairs 2,000.00 587.75 3,000.00 638.82 78.71% 01-300-0-53617 P18-1 - Repairs - One Ton 1,000.00 540.52 1,000.00 1,474.16 (47.42%) 01-300-0-53618 G18-1 - Repairs - Grader 1,000.00 1,888.16 1,000.00 3,104.75 (210.48%) 01-300-0-53619 BC08-1 - Repairs - Brush Cutter for 2,500.00 1,401.34 2,500.00 1,750.31 29.99% 01-300-0-53620 Repairs - 2019 - 3/4 ton PWF 500.00 0.00 2,500.00 1,459.84 41.61% 01-300-0-53621 SUV19-1 Ford Escape 2,000.00 705.83 64.71% 01-300-0-53622 Repairs - 2020 - T20-1 Freightliner 1,000.00 1,305.41 (30.54%) 01-300-0-53742 WT88-1 Repairs - 1988 Ford Water 1,000.00 825.89 1,000.00 1,895.41 (89.54%) 01-300-0-54000 Equipment Replacement/Repairs 13,500.00 8,966.57 13,500.00 13,013.54 3.60% 01-300-0-54001 New Equipment for Health & Safety 4,000.00 1,575.32 2,000.00 1,329.08 33.55% 01-300-0-54200 Fuel and Lube (Oil) 195,765.00 184,426.88 196,350.00 152,998.98 22.08% 01-300-0-54300 Vehicle/Equipment Licenses 27,000.00 23,116.75 27,000.00 2,686.75 90.05%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 19 Revised Budget For Roads (300) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget % 01-300-0-55501 Bridges and Culverts 18,000.00 245,191.35 30,000.00 26,748.45 10.84% 01-300-0-55502 Roadside Maintenance (Includes 75,000.00 57,229.84 75,000.00 75,071.26 (0.10%) 01-300-0-55503 Hardtop Maintenance 75,000.00 91,622.29 90,000.00 68,781.03 23.58% 01-300-0-55504 Loosetop Maintenance 225,000.00 190,657.95 100,000.00 92,378.46 7.62% 01-300-0-55505 Winter Control - Maintenance 525,925.00 408,360.44 525,000.00 434,059.02 17.32% 01-300-0-55506 Winter Control - Salaries 352,000.00 356,316.84 359,040.00 350,035.17 2.51% 01-300-0-55507 Winter Control - Benefits 21,750.00 20,251.75 22,185.00 19,919.28 10.21% 01-300-0-55508 Winter Control - EHT 7,500.00 7,325.33 7,650.00 7,235.17 5.42% 01-300-0-55509 Winter Control - W.S.I.B. 12,000.00 10,753.22 12,240.00 9,626.72 21.35% 01-300-0-55510 Winter Control-Rec Gen (CPP & EI) 30,600.00 22,004.21 31,212.00 22,777.63 27.02% 01-300-0-55512 Winter Control - OMERS 41,500.00 28,761.81 42,330.00 28,842.65 31.86% 01-300-0-55550 Safety Devices (Signs) 10,000.00 9,448.57 10,000.00 7,033.82 29.66% 01-300-0-58000 Capital Expenditures 1,273,018.00 0.00 1,483,849.00 1,335,187.30 10.02% 01-300-0-58050 Capital Fund Expenditures 1,793,383.00 1,445,814.98 2,437,549.00 1,635,762.07 32.89% 01-300-0-58500 Contributions to Reserves/Reserve 100,000.00 237,501.40 100,000.00 241,661.36 (141.66%) 01-300-0-58600 Contributions to TCA Reserve Funds 1,379,787.00 1,379,787.00 1,375,222.00 1,551,348.98 (12.81%) Total Roads Expenditures 7,133,601.00 $ 5,720,890.13 $ 7,923,656.00 $ 6,979,525.80 $ 11.92%

Roads Excess of Revenues Over Expenditures $ (3,506,960.00) $ (3,407,230.38) (3,587,869.00) $ (3,418,777.94) $ 4.71%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 20 Revised Budget For Waste Disposal (400) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-400-0-31080 Provincial Grants - Miscellaneous 1,000.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00% 01-400-0-40000 User Fees 35,000.00 35,538.00 35,000.00 48,954.22 (39.87%) 01-400-0-40040 Bag Tags Sold 1,000.00 830.00 1,000.00 1,190.00 (19.00%) 01-400-0-40100 Joint Services (Revenue From Other 25,000.00 27,529.62 25,000.00 25,673.01 (2.69%) 01-400-0-40200 Sale of Land/Equipment 0.00 1,525.00 0.00 0.00 0.00% 01-400-0-45000 Contributions from Reserves/Reserve 33,500.00 10,299.78 82,215.00 57,653.45 29.87% Total Waste Disposal Revenues 95,500.00 $ 75,722.40 $ 143,215.00 $ 133,470.68 $ 6.80%

Expenditures 01-400-0-50100 Salaries 112,500.00 $ 113,059.59 $ 118,000.00 $ 119,864.51 $ (1.58%) 01-400-0-50105 Income Protection Year End Payout 450.00 591.08 459.00 469.70 (2.33%) 01-400-0-50108 Mechanic/Shop Rate Charged Back to 30,000.00 38,545.00 46,000.00 18,985.00 58.73% 01-400-0-50109 Casual Labour 40,000.00 38,216.36 40,000.00 39,624.70 0.94% 01-400-0-50110 Benefits - Morneau Sobeco 1,300.00 1,265.44 1,325.00 1,140.56 13.92% 01-400-0-50115 Boot Allowance 375.00 61.05 375.00 60.04 83.99% 01-400-0-50120 Mileage 4,500.00 813.17 2,500.00 2,547.72 (1.91%) 01-400-0-50130 Benefits - E.H.T. (Ministry of Finance) 2,450.00 2,731.32 2,550.00 3,171.60 (24.38%) 01-400-0-50140 Benefits - W.S.I.B. 4,000.00 4,400.91 3,700.00 4,128.94 (11.59%) 01-400-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 8,200.00 7,460.40 8,550.00 7,059.15 17.44% 01-400-0-50160 Benefits - OMERS 2,350.00 3,757.57 5,075.00 4,904.95 3.35% 01-400-0-50175 Contracted Services 47,360.00 40,325.20 68,900.00 57,746.87 16.19% 01-400-0-50200 Office Supplies and Stationery 500.00 500.00 500.00 500.00 0.00% 01-400-0-50204 Covering Material 14,500.00 5,659.27 3,500.00 3,539.97 (1.14%) 01-400-0-50205 Other Materials (Includes Shop 1,500.00 1,680.03 1,500.00 1,690.03 (12.67%) 01-400-0-50207 Protective Clothing 900.00 795.64 900.00 753.04 16.33% 01-400-0-50210 Heat 1,400.00 1,716.41 1,800.00 1,740.19 3.32% 01-400-0-50230 Building Maintenance 9,500.00 8,404.14 4,000.00 1,262.95 68.43% 01-400-0-50250 Postage 100.00 100.00 100.00 100.00 0.00% 01-400-0-50260 Advertising 500.00 225.69 500.00 290.57 41.89% 01-400-0-50270 Telephone (Includes Fax) 300.00 291.39 910.00 547.65 39.82% 01-400-0-50290 Legal Services 500.00 0.00 500.00 0.00 100.00% 01-400-0-50295 Consulting Services 67,000.00 53,316.12 86,215.00 80,001.67 7.21% 01-400-0-50296 Septic Reinspection Program 11,000.00 6,595.00 6,000.00 3,690.00 38.50% 01-400-0-50330 Insurance 1,550.00 1,534.41 1,335.00 1,331.28 0.28% 01-400-0-50350 Training/Seminars 2,000.00 2,140.16 2,500.00 1,088.83 56.45% 01-400-0-50381 Permit/License Fees to MOE for CofA 800.00 0.00 1,650.00 1,221.12 25.99% 01-400-0-50385 Radio Repairs 300.00 0.00 300.00 103.80 65.40% 01-400-0-50390 Dispatch/Communications 2,000.00 1,969.44 2,000.00 1,969.44 1.53% 01-400-0-52360 Medicals/Drivers Abstract/PVSC 100.00 25.00 100.00 0.00 100.00% 01-400-0-52645 Consignment Paid to Permit Sellers 100.00 40.00 100.00 54.70 45.30% 01-400-0-53700 2008 Ford Sub Compact Truck - 750.00 17.50 0.00 0.00 0.00% 01-400-0-53750 2007 - 1/2 Ton GMC - Repairs 0.00 748.50 1,300.00 1,344.40 (3.42%) 01-400-0-53802 Repairs - Crawler JD 555 - 1983 3,000.00 1,155.58 1,000.00 210.00 79.00% 01-400-0-53805 Repairs - Compactor (Waste) LC99-1 1,000.00 480.60 1,000.00 2,237.68 (123.77%) 01-400-0-54000 Equipment Replacement/Repairs 500.00 58.91 1,000.00 1,148.33 (14.83%) 01-400-0-54001 New Equipment for Health & Safety 500.00 152.05 500.00 244.75 51.05%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 21 Revised Budget For Waste Disposal (400) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget % 01-400-0-54200 Fuel and Lube (Oil) 3,600.00 2,595.84 2,725.00 1,126.74 58.65% 01-400-0-54300 Vehicle/Equipment Licenses 75.00 132.62 75.00 0.00 100.00% 01-400-0-55550 Safety Devices (Signs) 1,300.00 643.39 500.00 122.96 75.41% 01-400-0-58000 Capital Expenditures 22,500.00 0.00 0.00 0.00 0.00% 01-400-0-58050 Capital Fund Expenditures 0.00 4,000.00 70,000.00 46,656.25 33.35% 01-400-0-58500 Contributions to Reserves/Reserve 39,663.00 39,663.00 40,853.00 40,853.00 0.00% 01-400-0-58600 Contributions to TCA Reserve Funds 10,500.00 10,500.00 10,500.00 10,500.00 0.00% Total Waste Disposal Expenditures 451,423.00 $ 396,367.78 $ 541,297.00 $ 464,033.09 $ 14.27%

Waste Disposal Excess of Revenues Over Expenditures $ (355,923.00) $ (320,645.38) (398,082.00) $ (330,562.41) $ 16.96%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 22 Revised Budget For Recycling (450) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-450-0-31640 WDO Recycling Grant 70,000.00 $ 57,168.26 $ 60,000.00 $ 75,775.11 $ (26.29%) 01-450-0-40000 User Fees 15,000.00 20,230.57 20,000.00 15,437.70 22.81% 01-450-0-40100 Joint Services (Revenue From Other 8,000.00 7,916.02 8,000.00 8,223.41 (2.79%) 01-450-0-45000 Contributions from Reserves/Reserve 0.00 0.00 46,000.00 32,271.78 29.84% Total Recycling Revenues 93,000.00 $ 85,314.85 $ 134,000.00 $ 131,708.00 $ 1.71%

Expenditures 01-450-0-50100 Salaries 125,200.00 $ 109,581.36 $ 131,500.00 $ 133,036.75 $ (1.17%) 01-450-0-50105 Income Protection Year End Payout 950.00 761.09 969.00 175.65 81.87% 01-450-0-50108 Mechanic/Shop Rate Charged Back to 2,000.00 605.00 2,000.00 840.00 58.00% 01-450-0-50109 Casual Labour 21,500.00 18,853.33 21,500.00 21,336.38 0.76% 01-450-0-50110 Benefits - Morneau Sobeco 2,750.00 1,721.53 4,700.00 4,596.90 2.19% 01-450-0-50115 Boot Allowance 125.00 0.00 125.00 0.00 100.00% 01-450-0-50130 Benefits - E.H.T. (Ministry of Finance) 2,400.00 1,925.39 2,500.00 2,357.33 5.71% 01-450-0-50140 Benefits - W.S.I.B. 3,850.00 3,062.61 3,600.00 3,421.17 4.97% 01-450-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 8,200.00 6,492.41 8,625.00 7,416.11 14.02% 01-450-0-50160 Benefits - OMERS 5,200.00 2,563.84 6,775.00 7,188.90 (6.11%) 01-450-0-50175 Contracted Services 20,240.00 22,725.25 25,800.00 22,548.08 12.60% 01-450-0-50200 Office Supplies and Stationery 200.00 200.00 200.00 200.00 0.00% 01-450-0-50205 Other Materials (Includes Shop 700.00 44.78 700.00 17.44 97.51% 01-450-0-50207 Protective Clothing 200.00 190.09 200.00 206.43 (3.22%) 01-450-0-50230 Building Maintenance 1,500.00 1,221.12 500.00 219.64 56.07% 01-450-0-50260 Advertising 500.00 347.38 500.00 0.00 100.00% 01-450-0-50270 Telephone (Includes Fax) 275.00 254.12 885.00 515.47 41.75% 01-450-0-50300 Memberships 102.00 111.94 115.00 111.94 2.66% 01-450-0-50330 Insurance 1,650.00 1,625.96 2,350.00 2,346.14 0.16% 01-450-0-50350 Training/Seminars 2,000.00 2,027.95 2,000.00 0.00 100.00% 01-450-0-52360 Medicals/Drivers Abstract/PVSC 100.00 111.00 100.00 0.00 100.00% 01-450-0-53612 Repairs - T146- 1 2014 Tandem 1,000.00 1,634.77 1,000.00 2,622.09 (162.21%) 01-450-0-53803 Repairs - Compactor - COM-1 500.00 540.88 500.00 807.07 (61.41%) 01-450-0-53806 Repairs - Recycling Truck - REC 99-1 3,000.00 11,554.24 1,000.00 11,126.50 (1012.65%) 01-450-0-54000 Equipment Replacement/Repairs 500.00 0.00 500.00 446.54 10.69% 01-450-0-54001 New Equipment for Health & Safety 150.00 12.68 150.00 115.95 22.70% 01-450-0-54200 Fuel and Lube (Oil) 11,450.00 9,331.00 9,800.00 7,890.07 19.49% 01-450-0-54300 Vehicle/Equipment Licenses 1,700.00 1,407.75 1,500.00 0.00 100.00% 01-450-0-55550 Safety Devices (Signs) 300.00 0.00 300.00 259.64 13.45% 01-450-0-58050 Capital Fund Expenditures 0.00 0.00 46,000.00 32,271.78 29.84% 01-450-0-58600 Contributions to TCA Reserve Funds 15,000.00 15,000.00 15,000.00 15,000.00 0.00% Total Recycling Expenditures 233,242.00 $ 213,907.47 $ 291,394.00 $ 277,073.97 $ 4.91%

Recycling Excess of Revenues Over Expenditures $ (140,242.00) $ (128,592.62) (157,394.00) $ (145,365.97) $ 7.64%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 23 Revised Budget For Cemeteries (500) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-500-0-31102 Clarendon Miller Archives 2,710.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00% 01-500-0-31500 Community Foundation of Greater 6,650.00 6,650.00 0.00 0.00 0.00% 01-500-0-40020 Plot Sales and Care & Maintenance 1,000.00 3,417.22 1,000.00 2,423.60 (142.36%) 01-500-0-40021 Care & Mtce (Perpetual) to Cemetery 1,500.00 2,250.00 1,500.00 2,500.00 (66.67%) 01-500-0-40022 Interment Sales 4,000.00 6,700.00 4,000.00 7,575.00 (89.38%) 01-500-0-41900 Donations Received 0.00 400.00 0.00 400.00 0.00% 01-500-0-45000 Contributions from Reserves/Reserve 4,000.00 0.00 3,300.00 2,058.06 37.63% Total Cemeteries Revenues 19,860.00 $ 19,417.22 $ 9,800.00 $ 14,956.66 $ (52.62%)

Expenditures 01-500-0-50108 Mechanic/Shop Rate Charged Back to 300.00 $ 291.48 $ 300.00 $ 1,985.00 $ (561.67%) 01-500-0-50109 Casual Labour 6,050.00 5,781.16 0.00 0.00 0.00% 01-500-0-50120 Mileage 300.00 235.40 300.00 448.28 (49.43%) 01-500-0-50130 Benefits - E.H.T. (Ministry of Finance) 130.00 202.75 0.00 0.00 0.00% 01-500-0-50140 Benefits - W.S.I.B. 200.00 327.53 0.00 0.00 0.00% 01-500-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 270.00 391.63 0.00 0.00 0.00% 01-500-0-50175 Contracted Services 1,700.00 792.63 1,000.00 1,487.48 (48.75%) 01-500-0-50205 Other Materials (Includes Shop 4,410.00 463.81 1,700.00 827.58 51.32% 01-500-0-50522 Internment Expenses 4,000.00 7,366.82 4,000.00 7,708.32 (92.71%) 01-500-0-58500 Contributions to Reserves/Reserve 1,000.00 1,314.01 1,000.00 0.00 100.00% 01-500-0-58521 Contribution to Cemetery Trust 1,500.00 2,250.00 1,500.00 2,500.00 (66.67%) Total Cemeteries Expenditures 19,860.00 $ 19,417.22 $ 9,800.00 $ 14,956.66 $ (52.62%)

Cemeteries Excess of Revenues Over Expenditures $ 0.00 $ 0.00 0.00 $ 0.00 $ 0.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 24 Revised Budget For Community Halls (610) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-610-0-30103 Fed/Prov - ICIP Grant $ $ 44,405.00 $ 0.00 $ 100.00% 01-610-0-30260 Federal Grant - Enabling Accessibility 40,000.00 0.00 0.00 0.00 0.00% 01-610-0-31501 Frank Cowan Home Town Grant 5,000.00 5,000.00 0.00 0.00 0.00% 01-610-0-41070 Community Hall Rental 20,000.00 21,772.74 20,000.00 13,057.70 34.71% 01-610-0-41900 Donations Received 5,000.00 50.00 5,000.00 0.00 100.00% 01-610-0-45000 Contributions from Reserves/Reserve 64,764.00 16,057.73 96,490.00 82,848.78 14.14% Total Community Halls Revenues 134,764.00 $ 42,880.47 $ 165,895.00 $ 95,906.48 $ 42.19%

Expenditures 01-610-0-50108 Labour Charged Back to Other Depts. 950.00 $ 375.00 $ 5,500.00 $ 3,103.62 $ 43.57% 01-610-0-50120 Mileage 4,100.00 3,200.52 4,100.00 3,995.28 2.55% 01-610-0-50140 Benefits - W.S.I.B. 1,030.00 965.40 1,000.00 1,213.44 (21.34%) 01-610-0-50175 Contracted Services 2,500.00 2,411.41 2,500.00 1,533.73 38.65% 01-610-0-50205 Other Materials (Includes Shop 3,200.00 2,766.71 3,200.00 2,295.95 28.25% 01-610-0-50210 Heat 19,500.00 18,323.97 19,000.00 13,758.31 27.59% 01-610-0-50220 Utilities (Hydro) 18,600.00 19,605.26 20,250.00 17,944.95 11.38% 01-610-0-50230 Building Maintenance 36,459.00 26,964.74 35,765.00 33,069.40 7.54% 01-610-0-50260 Advertising 500.00 0.00 100.00 0.00 100.00% 01-610-0-50270 Telephone (Includes Fax) 2,200.00 2,090.52 2,266.00 2,078.77 8.26% 01-610-0-50290 Legal Services 500.00 412.02 500.00 0.00 100.00% 01-610-0-50330 Insurance 10,850.00 10,820.74 10,850.00 10,717.93 1.22% 01-610-0-50350 Training/Seminars 1,425.00 1,170.74 0.00 0.00 0.00% 01-610-0-50380 Courier 100.00 0.00 100.00 0.00 100.00% 01-610-0-54000 Equipment Replacement/Repairs 3,000.00 2,442.23 0.00 0.00 0.00% 01-610-0-54001 New Equipment for Health & Safety 600.00 606.48 650.00 417.91 35.71% 01-610-0-55550 Safety Devices (Signs) 150.00 9.92 150.00 0.00 100.00% 01-610-0-58000 Capital Expenditures 45,000.00 0.00 49,405.00 0.00 100.00% 01-610-0-58050 Capital Fund Expenditures 40,555.00 16,057.73 86,150.00 65,018.16 24.53% 01-610-0-58600 Contributions to TCA Reserve Funds 30,600.00 30,600.00 30,600.00 30,600.00 0.00% Total Community Halls Expenditures 221,819.00 $ 138,823.39 $ 272,086.00 $ 185,747.45 $ 31.73%

Community Halls Excess of Revenues Over Expenditures $ (87,055.00) $ (95,942.92) (106,191.00) $ (89,840.97) $

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 25 Revised Budget For Recreation (615) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-615-0-31080 Provincial Grants - Miscellaneous 3,000.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00% 01-615-0-40200 Sale of Land/Equipment 1,000.00 1,525.00 0.00 0.00 0.00% 01-615-0-41900 Donations Received 0.00 3,023.20 0.00 0.00 0.00% 01-615-0-44400 Charge back to other departments 300.00 291.48 300.00 300.00 0.00% 01-615-0-45000 Contributions from Reserves/Reserve 17,524.00 10,879.87 0.00 0.00 0.00% Total Recreation Revenues 21,824.00 $ 15,719.55 $ 300.00 $ 300.00 $ 0.00%

Expenditures 01-615-0-50108 Mechanic/Shop Rate Charged Back to 3,320.00 $ 315.00 $ 3,400.00 $ 635.00 $ 81.32% 01-615-0-50109 Casual Labour 26,200.00 21,292.11 25,000.00 13,347.60 46.61% 01-615-0-50120 Mileage 1,500.00 802.72 1,000.00 1,421.81 (42.18%) 01-615-0-50130 Benefits - E.H.T. (Ministry of Finance) 525.00 492.22 500.00 296.24 40.75% 01-615-0-50140 Benefits - W.S.I.B. 825.00 795.20 675.00 432.98 35.85% 01-615-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 1,425.00 482.95 1,475.00 336.10 77.21% 01-615-0-50175 Contracted Services 3,500.00 864.33 3,500.00 1,616.36 53.82% 01-615-0-50205 Other Materials (Includes Shop 1,200.00 1,281.58 1,200.00 1,189.84 0.85% 01-615-0-50212 Boat launches / beaches 3,600.00 5,017.02 900.00 844.45 6.17% 01-615-0-50220 Utilities (Hydro) 465.00 480.64 500.00 429.66 14.07% 01-615-0-50230 Building Maintenance 1,000.00 54.22 1,000.00 0.00 100.00% 01-615-0-50260 Advertising 200.00 83.23 200.00 0.00 100.00% 01-615-0-50265 Promotions (Special Events) 8,000.00 7,650.00 7,700.00 5,400.00 29.87% 01-615-0-50290 Legal Services 200.00 0.00 200.00 0.00 100.00% 01-615-0-50330 Insurance 5,000.00 4,050.09 5,675.00 5,674.72 0.00% 01-615-0-52600 Rink Repairs & Mtce (Plevna) 2,324.00 1,062.36 10,120.00 9,352.45 7.58% 01-615-0-52620 Playground Maintenance 900.00 1,408.65 900.00 401.95 55.34% 01-615-0-52623 Tennis Courts - Cloyne 5,000.00 4,579.20 7,300.00 6,671.86 8.60% 01-615-0-52625 Swim Programs 3,000.00 3,000.00 3,000.00 3,000.00 0.00% 01-615-0-52626 Docks (Municipal owned) 1,100.00 123.42 1,100.00 500.01 54.54% 01-615-0-52628 Recreation Trails 500.00 356.15 500.00 0.00 100.00% 01-615-0-53011 Repairs - 2015 Multi-Purpose Equip 1,000.00 569.57 1,000.00 406.00 59.40% 01-615-0-53700 2008 Ford Sub Compact Truck - 750.00 17.50 0.00 0.00 0.00% 01-615-0-53702 Repairs - 2019 Dump Trailer 250.00 158.12 36.75% 01-615-0-53750 2007 - 1/2 Ton GMC - Repairs 0.00 748.50 1,300.00 1,344.40 (3.42%) 01-615-0-54000 Equipment Replacement/Repairs 500.00 0.00 500.00 500.00 0.00% 01-615-0-54001 New Equipment for Health & Safety 200.00 104.85 200.00 86.06 56.97% 01-615-0-54200 Fuel and Lube (Oil) 3,910.00 3,339.55 3,525.00 2,797.71 20.63% 01-615-0-54300 Vehicle/Equipment Licenses 75.00 132.63 75.00 0.00 100.00% 01-615-0-55550 Safety Devices (Signs) 400.00 0.00 400.00 64.90 83.78% 01-615-0-58050 Capital Fund Expenditures 16,000.00 6,817.51 0.00 0.00 0.00% 01-615-0-58600 Contributions to TCA Reserve Funds 16,224.00 16,224.00 16,224.00 16,224.00 0.00% Total Recreation Expenditures 108,843.00 $ 82,145.20 $ 99,319.00 $ 73,132.22 $ 26.37%

Recreation Excess of Revenues Over Expenditures $ (87,019.00) $ (66,425.65) (99,019.00) $ (72,832.22) $ 26.45%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 26 Revised Budget For MNR Parks (620) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-620-0-31080 Provincial Grants - Miscellaneous 5,600.00 $ 0.00 $ 0.00 $ 3,658.00 $ 0.00% 01-620-0-31620 Grant - E. Ont Trails Alliance 0.00 0.00 20,000.00 0.00 100.00% 01-620-0-40000 User Fees 16,000.00 18,258.92 18,000.00 9,183.70 48.98% 01-620-0-40005 CLSP-OnRes MNR Permits Pd Online 146,595.00 165,359.32 167,915.00 256,976.52 (53.04%) 01-620-0-40006 CLSP-OnRes Transaction Fees 11,000.00 13,317.75 11,000.00 20,922.00 (90.20%) 01-620-0-40200 Sale of Land/Equipment 1,300.00 1,711.00 0.00 0.00 0.00% 01-620-0-44400 Labour Charged to another Dept (i.e. 2,520.00 2,428.21 2,400.00 900.00 62.50% 01-620-0-44401 Mileage-1/2 Ton-Charged Back to 6,000.00 3,159.84 6,000.00 5,665.18 5.58% 01-620-0-45000 Contributions from Reserves/Reserve 96,100.00 85,410.14 40,000.00 0.00 100.00% Total MNR Parks Revenues 285,115.00 $ 289,645.18 $ 265,315.00 $ 297,305.40 $ (12.06%)

Expenditures 01-620-0-50100 Salaries 110,900.00 $ 103,769.26 $ 112,000.00 $ 107,336.47 $ 4.16% 01-620-0-50115 Boot Allowance 500.00 296.32 500.00 112.54 77.49% 01-620-0-50120 Mileage 100.00 0.00 100.00 33.04 66.96% 01-620-0-50130 Benefits - E.H.T. (Ministry of Finance) 1,000.00 829.90 950.00 822.52 13.42% 01-620-0-50140 Benefits - W.S.I.B. 1,600.00 1,340.64 1,400.00 883.33 36.91% 01-620-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 2,825.00 2,240.69 2,725.00 2,371.10 12.99% 01-620-0-50175 Contracted Services 0.00 130.58 0.00 0.00 0.00% 01-620-0-50200 Office Supplies and Stationery 1,350.00 1,359.73 1,350.00 1,359.73 (0.72%) 01-620-0-50205 Other Materials (Includes Shop 1,000.00 707.57 1,000.00 748.41 25.16% 01-620-0-50207 Protective Clothing 900.00 81.37 900.00 615.15 31.65% 01-620-0-50230 Building Maintenance 1,750.00 254.94 1,550.00 1,268.93 18.13% 01-620-0-50260 Advertising 550.00 305.28 575.00 148.73 74.13% 01-620-0-50265 Promotions (Special Events) 5,900.00 0.00 0.00 0.00 0.00% 01-620-0-50270 Telephone (Includes Fax) 1,200.00 931.45 650.00 494.03 24.00% 01-620-0-50290 Legal Services 200.00 0.00 200.00 0.00 100.00% 01-620-0-50299 Other Services/Miscellaneous 2,500.00 0.00 2,500.00 0.00 100.00% 01-620-0-50330 Insurance 2,325.00 3,273.33 4,175.00 4,171.58 0.08% 01-620-0-50340 Computers 10,000.00 7,914.49 20,000.00 24,456.85 (22.28%) 01-620-0-50350 Training/Seminars 400.00 8.10 400.00 0.00 100.00% 01-620-0-50390 Dispatch/Communications 565.00 256.43 565.00 256.43 54.61% 01-620-0-50500 Bank Service Charges and Interest 7,500.00 10,604.41 11,000.00 16,691.21 (51.74%) 01-620-0-52360 Medicals/Drivers Abstract/CPIC 50.00 45.00 50.00 41.00 18.00% 01-620-0-52640 MNR Parks - Land Use Permits 400.00 387.84 400.00 387.84 3.04% 01-620-0-52641 MNR Aggregate Permit Fee 350.00 351.00 350.00 351.00 (0.29%) 01-620-0-52645 Consignment Paid to Permit Sellers 450.00 867.00 800.00 223.00 72.13% 01-620-0-52800 Access Points - Materials 3,000.00 0.00 3,000.00 504.38 83.19% 01-620-0-53009 P10-1 - 2010 Ford F150 - PWM - 3,000.00 1,213.51 1,500.00 798.39 46.77% 01-620-0-53702 Repairs - 2019 Dump Trailer 0.00 0.00 250.00 160.30 35.88% 01-620-0-53900 Repairs - 2008 Ford Sub Compact 500.00 105.00 0.00 0.00 0.00% 01-620-0-53904 Repairs- 25HP Evinrude O/B Motor) 100.00 63.45 100.00 0.00 100.00% 01-620-0-53906 Repairs - Boat Trailer - Mastercraft - 100.00 0.00 0.00 0.00 0.00% 01-620-0-53908 Repairs - 2011 Jon Boat 700.00 64.96 500.00 140.00 72.00% 01-620-0-53909 Repairs - 2011 Boat Trailer (Jon Boat) 400.00 0.00 400.00 473.42 (18.36%) 01-620-0-53912 Repairs - 2019 - 1/2 ton Truck 200.00 35.00 3,300.00 3,001.31 9.05%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 27 Revised Budget For MNR Parks (620) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget % 01-620-0-53913 Repairs - 2013 - 25 HP Evinrude motor 600.00 0.00 0.00 183.16 0.00% 01-620-0-53914 Repairs - 2019 - Boat 200.00 153.32 200.00 555.37 (177.69%) 01-620-0-53915 Repairs - 2019 - Boat Trailer 200.00 306.66 200.00 118.01 41.00% 01-620-0-53916 Repairs - 2018 - 15 HP Evinrude Motor 600.00 153.32 600.00 0.00 100.00% 01-620-0-53918 Repairs 25 HP Evinrude - 2019 0.00 1,434.40 600.00 0.00 100.00% 01-620-0-54000 Equipment Replacement/Repairs 500.00 0.00 1,100.00 662.50 39.77% 01-620-0-54001 New Equipment for Health & Safety 600.00 111.43 600.00 177.34 70.44% 01-620-0-54100 Equipment Rentals 200.00 0.00 200.00 253.52 (26.76%) 01-620-0-54200 Fuel and Lube (Oil) 8,000.00 6,203.65 6,525.00 4,038.47 38.11% 01-620-0-54300 Vehicle/Equipment Licenses 400.00 483.25 500.00 0.00 100.00% 01-620-0-55501 Bridges and Culverts 500.00 0.00 500.00 0.00 100.00% 01-620-0-55502 Roadside Maintenance (Includes 500.00 508.80 600.00 508.80 15.20% 01-620-0-55504 Loosetop Maintenance 50,000.00 33,926.57 65,000.00 16,717.94 74.28% 01-620-0-55550 Safety Devices (Signs) 2,000.00 918.70 6,000.00 4,547.23 24.21% 01-620-0-58050 Capital Fund Expenditures 49,000.00 47,273.18 0.00 0.00 0.00% 01-620-0-58500 Contributions to Reserves/Reserve 0.00 51,234.65 0.00 92,192.37 0.00% 01-620-0-58600 Contributions to TCA Reserve Funds 9,500.00 9,500.00 9,500.00 9,500.00 0.00% Total MNR Parks Expenditures 285,115.00 $ 289,645.18 $ 265,315.00 $ 297,305.40 $ (12.06%)

MNR Parks Excess of Revenues Over Expenditures $ 0.00 $ 0.00 0.00 $ 0.00 $ 0.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 28 Revised Budget For Libraries (660) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Expenditures 01-660-0-50205 Other Materials (Includes Shop 200.00 $ 11.58 $ 200.00 $ 104.81 $ 47.60% 01-660-0-50210 Heat 930.00 979.75 1,025.00 898.50 12.34% 01-660-0-50230 Building Maintenance 2,100.00 974.15 550.00 336.25 38.86% 01-660-0-50330 Insurance 1,200.00 1,178.93 965.00 963.32 0.17% 01-660-0-54001 New Equipment for Health & Safety 150.00 95.21 150.00 128.70 14.20% Total Libraries Expenditures 4,580.00 $ 3,239.62 $ 2,890.00 $ 2,431.58 $ 15.86%

Libraries Excess of Revenues Over Expenditures $ (4,580.00) $ (3,239.62) (2,890.00) $ (2,431.58) $ 15.86%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 29 Revised Budget For Planning (700) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-700-0-41200 Planning Application Fees 16,000.00 $ 19,939.34 $ 20,000.00 $ 32,244.00 $ (61.22%) 01-700-0-41202 Road Allowance - Admin. Fees 12,000.00 18,000.00 15,000.00 14,000.00 6.67% 01-700-0-45000 Contributions from Reserves/Reserve 15,000.00 4,916.16 30,000.00 9,625.22 67.92% Total Planning Revenues 43,000.00 $ 42,855.50 $ 65,000.00 $ 55,869.22 $ 14.05%

Expenditures 01-700-0-50100 Salaries 76,700.00 $ 75,167.32 $ 85,500.00 $ 83,608.11 $ 2.21% 01-700-0-50104 Committee Expense 5,000.00 4,574.73 5,500.00 5,397.33 1.87% 01-700-0-50108 Labour Charged Back to Other Depts. 200.00 0.00 200.00 0.00 100.00% 01-700-0-50120 Mileage 2,000.00 1,855.26 2,000.00 1,863.17 6.84% 01-700-0-50175 Contracted Services 10,000.00 3,475.10 65.25% 01-700-0-50180 Conventions/Conferences 6,000.00 5,256.20 6,000.00 0.00 100.00% 01-700-0-50200 Office Supplies and Stationery 700.00 632.10 700.00 712.79 (1.83%) 01-700-0-50250 Postage 850.00 850.00 850.00 850.00 0.00% 01-700-0-50260 Advertising 500.00 266.84 500.00 0.00 100.00% 01-700-0-50290 Legal Services 4,000.00 2,167.31 24,000.00 9,486.00 60.48% 01-700-0-50292 Sale of Road Allowance Expense 10,000.00 4,080.56 10,000.00 10,314.28 (3.14%) 01-700-0-50295 Consulting Services 39,686.00 23,827.10 41,400.00 40,894.38 1.22% 01-700-0-50300 Memberships 700.00 800.00 900.00 900.00 0.00% 01-700-0-50350 Training/Seminars 2,000.00 1,403.87 2,000.00 0.00 100.00% 01-700-0-50390 Dispatch/Communications 500.00 0.00 300.00 152.63 49.12% 01-700-0-58500 Contributions to Reserves/Reserve 10,000.00 10,000.00 5,000.00 5,000.00 0.00% Total Planning Expenditures 158,836.00 $ 130,881.29 $ 194,850.00 $ 162,653.79 $ 16.52%

Planning Excess of Revenues Over Expenditures $ (115,836.00) $ (88,025.79) (129,850.00) $ (106,784.57) $ 17.76%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 30 Revised Budget For Property/Bldg Mtce (Grass/Cleaning/Snow Removal) (750) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-750-0-30100 Federal/Provincial Grant 0.00 $ (2,351.72) $ 0.00 $ 0.00 $ 0.00% 01-750-0-40050 Microfit Proceeds 5,000.00 7,870.50 5,000.00 5,451.77 (9.04%) 01-750-0-44401 Mileage-1/2 Ton-Charged Back to 7,000.00 5,484.48 7,000.00 3,774.23 46.08% 01-750-0-45000 Contributions from Reserves/Reserve 290,000.00 21,148.68 0.00 0.00 0.00% Total Property/Bldg Mtce (Grass/Cleaning/Snow 302,000.00 $ 32,151.94 $ 12,000.00 $ 9,226.00 $ 23.12%

Expenditures 01-750-0-50100 Salaries 60,000.00 $ 60,224.91 $ 62,250.00 $ 65,030.74 $ (4.47%) 01-750-0-50105 Income Protection Year End Payout 2,300.00 1,980.21 2,346.00 2,418.87 (3.11%) 01-750-0-50109 Casual Labour 1,600.00 1,067.41 1,600.00 1,160.23 27.49% 01-750-0-50110 Benefits - Morneau Sobeco 9,425.00 9,372.52 9,500.00 9,415.34 0.89% 01-750-0-50120 Mileage 500.00 400.50 500.00 153.40 69.32% 01-750-0-50130 Benefits - E.H.T. (Ministry of Finance) 3,100.00 3,084.70 3,200.00 3,184.10 0.50% 01-750-0-50140 Benefits - W.S.I.B. 6,100.00 5,997.04 5,750.00 4,622.65 19.61% 01-750-0-50150 Benefits-Rec Gen(CPP & EI)Employer's 8,000.00 7,919.48 9,500.00 8,590.67 9.57% 01-750-0-50160 Benefits - OMERS 16,250.00 15,362.31 17,000.00 15,704.38 7.62% 01-750-0-50175 Contracted Services 88,730.00 74,710.38 89,230.00 80,129.79 10.20% 01-750-0-50200 Office Supplies and Stationery 200.00 200.00 200.00 200.00 0.00% 01-750-0-50205 Other Materials (Includes Shop 1,100.00 661.24 1,350.00 1,065.92 21.04% 01-750-0-50207 Protective Clothing 300.00 147.55 300.00 284.86 5.05% 01-750-0-50210 Heat 4,500.00 4,590.10 4,750.00 3,531.02 25.66% 01-750-0-50220 Utilities (Hydro) 2,516.00 1,707.31 1,800.00 1,623.02 9.83% 01-750-0-50230 Building Maintenance 9,700.00 10,559.07 9,525.00 11,539.00 (21.14%) 01-750-0-50231 Water Regulations (Analysis, etc.) 15,000.00 5,516.86 13,000.00 10,717.14 17.56% 01-750-0-50260 Advertising 200.00 40.10 200.00 0.00 100.00% 01-750-0-50270 Telephone (Includes Fax) 2,075.00 1,344.75 1,500.00 1,081.79 27.88% 01-750-0-50290 Legal Services 500.00 0.00 500.00 0.00 100.00% 01-750-0-50310 Publications/Subscriptions 255.00 254.40 255.00 254.40 0.24% 01-750-0-50330 Insurance 3,150.00 2,162.48 2,250.00 2,239.16 0.48% 01-750-0-50350 Training/Seminars 2,200.00 508.80 2,000.00 0.00 100.00% 01-750-0-50376 Senior housing 5,000.00 1,706.78 0.00 3,273.51 0.00% 01-750-0-50385 Radio Repairs 100.00 0.00 100.00 0.00 100.00% 01-750-0-50390 Dispatch/Communications 200.00 153.86 200.00 153.86 23.07% 01-750-0-53907 Repairs - C12-1 - 2012 Chev Cruz 1,000.00 653.88 1,000.00 891.91 10.81% 01-750-0-54000 Equipment Replacement/Repairs 100.00 0.00 100.00 0.00 100.00% 01-750-0-54001 New Equipment for Health & Safety 1,650.00 1,485.19 250.00 181.41 27.44% 01-750-0-54200 Fuel and Lube (Oil) 1,225.00 965.10 1,025.00 608.06 40.68% 01-750-0-54300 Vehicle/Equipment Licenses 120.00 120.00 120.00 0.00 100.00% 01-750-0-56999 Infrastructure Loan Payment 49,846.00 49,845.77 48,991.00 48,990.58 0.00% 01-750-0-58050 Capital Fund Expenditures 290,000.00 21,148.68 0.00 0.00 0.00% 01-750-0-58500 Contributions to Reserves/Reserve 0.00 1,343.23 0.00 0.00 0.00% 01-750-0-58600 Contributions to TCA Reserve Funds 2,700.00 2,700.00 2,700.00 2,700.00 0.00% Total Property/Bldg Mtce (Grass/Cleaning/Snow 589,642.00 $ 287,934.61 $ 292,992.00 $ 279,745.81 $ 4.52%

Property/Bldg Mtce (Grass/Cleaning/Snow Removal) $ (287,642.00) $ (255,782.67) (280,992.00) $ (270,519.81) $ 3.73%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 31 Revised Budget For Municipal - Taxes (810) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-810-0-32000 Taxation - Residential/Farm/Managed 6,011,535.00 $ 5,965,343.08 $ 6,153,918.00 $ 6,153,913.40 $ 0.00% 01-810-0-32050 Taxation - Commercial/Industrial 0.00 46,193.38 43,640.00 44,194.51 (1.27%) 01-810-0-32100 Taxation Supplemental - Residential 40,000.00 58,868.13 45,000.00 32,977.35 26.72% 01-810-0-32150 Taxation Supplemental - Commercial 100.00 1,520.92 100.00 1,195.60 (1095.60%) 01-810-0-33000 Payments-in-lieu (PIL) 70,000.00 59,092.81 70,000.00 42,111.95 39.84% Total Municipal - Taxes Revenues 6,121,635.00 $ 6,131,018.32 $ 6,312,658.00 $ 6,274,392.81 $ 0.61%

Expenditures 01-810-0-50480 Property Taxes Written Off - 25,000.00 $ 28,304.82 $ 25,000.00 $ 18,065.19 $ 27.74% 01-810-0-50485 Property Taxes Written Off - 3,000.00 6,541.09 3,000.00 1,355.34 54.82% 01-810-0-50499 Property Taxes - Allowance for Bad 34,000.00 34,832.61 34,000.00 29,215.80 14.07% Total Municipal - Taxes Expenditures 62,000.00 $ 69,678.52 $ 62,000.00 $ 48,636.33 $ 21.55%

Municipal - Taxes Excess of Revenues Over $ 6,059,635.00 $ 6,061,339.80 6,250,658.00 $ 6,225,756.48 $ 0.40%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 32 Revised Budget For County (830) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-830-0-32000 Taxation - Residential/Farm/Managed 1,623,651.00 $ 1,623,651.72 $ 1,702,685.00 $ 1,702,682.30 $ 0.00% 01-830-0-32050 Taxation - Commercial/Industrial 12,703.00 12,572.92 12,079.00 12,227.55 (1.23%) 01-830-0-32100 Taxation Supplemental - Residential 0.00 15,914.32 0.00 9,081.51 0.00% 01-830-0-32150 Taxation Supplemental - Commercial 0.00 408.97 0.00 325.18 0.00% 01-830-0-33000 Payments-in-lieu (PIL) 0.00 14,488.82 0.00 9,277.92 0.00% Total County Revenues 1,636,354.00 $ 1,667,036.75 $ 1,714,764.00 $ 1,733,594.46 $ (1.10%)

Expenditures 01-830-0-50480 Property Taxes Written Off - 0.00 $ 7,565.73 $ 0.00 $ 4,980.35 $ 0.00% 01-830-0-50485 Property Taxes Written Off - 0.00 1,754.63 0.00 367.42 0.00% 01-830-0-56000 Requisitions 1,636,354.00 1,657,716.39 1,714,764.00 1,728,246.69 (0.79%) Total County Expenditures 1,636,354.00 $ 1,667,036.75 $ 1,714,764.00 $ 1,733,594.46 $ (1.10%)

County Excess of Revenues Over Expenditures $ 0.00 $ 0.00 0.00 $ 0.00 $ 0.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 33 Revised Budget For Education (850) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-850-0-32000 Taxation - Residential/Farm/Managed 1,430,584.00 $ 1,430,587.73 $ 1,397,207.00 $ 1,397,207.09 $ 0.00% 01-850-0-32050 Taxation - Commercial/Industrial 85,828.00 85,827.58 78,018.00 78,017.95 0.00% 01-850-0-32100 Taxation Supplemental - Residential 0.00 14,366.61 0.00 7,605.87 0.00% 01-850-0-32150 Taxation Supplemental - Commercial 0.00 2,996.34 0.00 2,478.07 0.00% 01-850-0-33000 Payments-in-lieu (PIL) 0.00 5,329.53 0.00 4,935.26 0.00% Total Education Revenues 1,516,412.00 $ 1,539,107.79 $ 1,475,225.00 $ 1,490,244.24 $ (1.02%)

Expenditures 01-850-0-50480 Property Taxes Written Off - 0.00 $ 7,098.93 $ 0.00 $ 4,149.26 $ 0.00% 01-850-0-50485 Property Taxes Written Off - 0.00 13,132.10 0.00 2,626.00 0.00% 01-850-0-56000 Requisitions 1,516,412.00 1,518,876.76 1,475,225.00 1,483,468.98 (0.56%) Total Education Expenditures 1,516,412.00 $ 1,539,107.79 $ 1,475,225.00 $ 1,490,244.24 $ (1.02%)

Education Excess of Revenues Over Expenditures $ 0.00 $ 0.00 0.00 $ 0.00 $ 0.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 34 Revised Budget For Property Taxation (890) For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Revenues 01-890-0-41300 Penalty on Taxes - All Years 140,000.00 $ 144,557.13 $ 140,000.00 $ 114,198.86 $ 18.43% 01-890-0-41360 Property Tax Sale - Costs Recovered 15,000.00 16,559.02 15,000.00 2,163.38 85.58% 01-890-0-41370 Tax Sale Excess Proceeds 0.00 96,487.77 0.00 0.00 0.00% 01-890-0-45000 Contributions from Reserves/Reserve 0.00 25,801.14 0.00% Total Property Taxation Revenues 155,000.00 $ 257,603.92 $ 155,000.00 $ 142,163.38 $ 8.28%

Expenditures 01-890-0-50400 Property Taxes Cancellation Expense 3,000.00 $ 2,576.66 $ 3,000.00 $ 3,905.36 $ (30.18%) 01-890-0-50450 Property Tax Sale Costs 15,000.00 20,989.81 15,000.00 2,679.91 82.13% 01-890-0-58500 Contributions to Reserves/Reserve 0.00 96,487.77 0.00 0.00 0.00% Total Property Taxation Expenditures 18,000.00 $ 120,054.24 $ 18,000.00 $ 6,585.27 $ 63.42%

Property Taxation Excess of Revenues Over $ 137,000.00 $ 137,549.68 137,000.00 $ 135,578.11 $ 1.04%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac Statement of Revenue and Expenditures2/12/2021 11:36am Page 35 Revised Budget

For the Fiscal Period 2020-13 Auditor Adjustments

Previous YTD Previous YTD Annual YTD Remaining Account Number Budget Actual Budget Actual Budget %

Total Revenues $ 16,721,238.00 $ 15,684,529.33 17,733,115.00 $ 17,019,045.27 $ 4.03% Total Expenditures $ 16,721,238.00 $ 15,534,529.33 17,733,115.00 $ 16,869,045.27 $ 4.87% Total Excess of Revenues Over Expenditures $ 0.00 $ 150,000.00 0.00 $ 150,000.00 $ 0.00%

Unaudited Note: This information is subject to adjustments prior to preparation of the Financial Statements for the year.

Township of North Frontenac 2021 Total Taxable Assessment Comparison

2021 2020 Increase/Decrease Taxation Taxation In Assessment Class Assessment Assessment Assessment

Commercial CT 4,427,921 4,351,121 $76,800

Commercial (Excess land) CU 0 0 $0

Commercial (Vacant land) CX 103,100 103,100 $0

Commercial New Construction XT 1,280,100 1,280,100 $0

Commercial New Construction (Excess land) XU 7,000 7,000 $0

Farmlands FT 3,359,000 3,426,700 ($67,700)

Industrial IT 719,300 719,300 $0

Industrial (Vacant land) IX 31,500 42,500 ($11,000)

Industrial New Construction JT 8,500 8,500 $0

Industrial (New Construction) Small Scale on Farm Business J7 50,000 50,000 $0

Residential RT 919,123,952 910,826,452 $8,297,500

Managed Forest TT 6,034,700 6,092,000 ($57,300)

Total Taxable Assessment $935,145,073 $926,906,773 $8,238,300 Total Taxable Increase due to Phase-In = 0.00% 0.89% Assessment Increase Increase due to Growth = 0.8%

Respectfully submitted to Council on February 19, 2021 at the Special Council Meeting Township of North Frontenac 2021 Taxable Assessment - Ward Breakdown

010 - 050 060 - 080 090 - 110

2021 Total Taxation Ward One Ward Two Ward Three Assessment Class Assessment Assessment Assessment Assessment

Commercial CT $4,427,921 $1,783,321 $1,837,200 $807,400

Commercial (Excess land) CU $0 $0 $0 $0

Commercial (Vacant land) CX $103,100 $0 $15,900 $87,200

Commercial New Construction XT $1,280,100 $1,135,800 $0 $144,300

Commercial New Construction (Excess XUland) $7,000 $0 $0 $7,000

Farmlands FT $3,359,000 $0 $1,978,400 $1,380,600

Industrial IT $719,300 $0 $0 $719,300

Industrial (Vacant land) IX $31,500 $0 $0 $31,500

Industrial (New Construction) JT $8,500 $0 $0 $8,500

Industrial (New Construction) Small Scale on Farm Business J7 $50,000 $0 $0 $50,000

Residential RT $919,123,952 $426,626,725 $323,327,427 $169,169,800

Managed Forest TT $6,034,700 $1,094,500 $2,325,200 $2,615,000

Total Taxable Assessment $935,145,073 $430,640,346 $329,484,127 $175,020,600

Percentages of Total 46.05% 35.23% 18.72%

2020 Percentages 46.05% 35.19% 18.76%

Respectfully submitted to Council at the February 19, 2021 Special Council Meeting 010 - 050

CF CG CH CT CX E HF RG RP RT TT XT

185400 526100 2453000 11600 453200 3400 152929346 197200 156759246 39900 76000 83221 3212700 3100 157300 82324479 785800 86682500 3436800 53000 84600 86314400 24500 89913300 1707400 48500 1075500 55600 82351700 87000 570500 85896200 193000 44000 1125500 1850100 800 22706800 565300 26485500

225300 1976400 44000 1783321 0 12028100 14700 562600 245300 426626725 1094500 1135800 445736746

PIL Total 3068300

Exempt Total 12028100 060 - 080

CF CG CH CT CU CX E FT HF IH RG RP RT TT XT

76800 134000 1732800 15900 7894500 1978400 4200 38000 461000 102256609 1426800 116019009 8000 104400 4834000 2000 247800 184710800 205900 190112900 5925300 168200 36360018 692500 43146018 0 0

84800 134000 0 1837200 0 15900 18653800 1978400 6200 38000 0 877000 323327427 2325200 0 349277927

PIL Total 1102000

Exempt Total 18653800

No Support 38000 090 - 110

CF CR CG CP CH CT CU CX E FT HF No SupportIT IX J7 Small Farm JT RG RP RT TT XT XU

38000 71000 376600 6635700 1214600 2300 554300 31500 50000 8500 223000 49400 48141900 738900 38300 58174000 1600 430800 53700 2307700 166000 165000 62645200 536400 106000 7000 66419400 38300 33500 9852100 26500 2490900 58382700 1339700 72163700 0 0

39600 38300 0 71000 0 807400 0 87200 18795500 1380600 2300 0 719300 31500 50000 8500 249500 2540300 169169800 2615000 144300 7000 196757100

010-050 445736746 PIL Total 2941000 060-080 349277927

Exempt Total 18795500 991771773 No Support 0 Township of North Frontenac 2021 Taxation Year MUNICIPAL LEVY COMPARISON USING 2021 ASSESSMENTS TIMES 2020 TAX RATES 2021 ASSESSMENT 2021 2020 2020 TAX RATES Current Value Tax Municipal Municipal $ Assessment Assessment Ratio Tax Rate to be raised

Commercial CT $4,427,921 1.00 0.00673880 $29,839

Commercial (Excess land) CU $0 0.70 0.00471716 $0

Commercial (Vacant land) CX $103,100 0.70 0.00471716 $486

Commercial New Construction XT $1,280,100 1.00 0.00673880 $8,626

Commercial New Construction (Excess land) XU $7,000 1.00 0.00471716 $33

Farmlands FT $3,359,000 0.25 0.00168470 $5,659

Industrial IT $719,300 1.00 0.00673880 $4,847

Industrial (Vacant land) IX $31,500 0.65 0.00438022 $138

Industrial New Construction JT $8,500 1.00 0.00673880 $57

Industrial (New Construction) Small Scale on Farm Business J7 $50,000 1.00 0.00168470 $84

Residential RT $919,123,952 1.00 0.00673880 $6,193,792

Managed Forest TT $6,034,700 0.25 0.00168470 $10,167

Total $ to be raised by taxation $935,145,073 $6,253,729

2020 Total $ raised by taxation - municipal only = $6,174,521

USING 2021 ASSESSMENTS TIMES 2020 TAX RATES = EXTRA DOLLARS RAISED $79,208

Assessment Change Summary Township of North Frontenac

The following chart provides a snapshot comparing the assessed value at the beginning of one taxation year (2020), to the assessed value at the beginning of the next taxation year (2021).

Based on 2016 Current Value Assessment (CVA) Property Tax Class RTC Destination CVA 2021 Tax Year Percent Change Percent of Total CVA (RTC) Description At time of roll return Destination CVA at time of 2020 – 2021 Tax Year Distribution of CVA between for 2020 Tax Year roll return for 2021 Tax Year classes for 2021 Tax Year Residential R 910,826,452 919,123,952 0.9% 92.7% Commercial C 4,498,221 4,575,021 1.7% 0.5% Commercial (New Construction) X 1,287,100 1,287,100 0.0% 0.1% Industrial I 799,800 788,800 -1.4% 0.1% Industrial (New Construction) J 58,500 58,500 0.0% 0.0% Farm F 3,426,700 3,359,000 -2.0% 0.3% Managed Forests T 6,092,000 6,034,700 -0.9% 0.6% PIL - Residential R 4,531,000 4,474,700 -1.2% 0.5% PIL - Commercial C 2,546,400 2,569,400 0.9% 0.3% PIL - Landfill H 23,200 23,200 0.0% 0.0% Exempt E 49,156,600 49,477,400 0.7% 5.0% TOTAL 983,245,973 991,771,773 0.9% 100.0%

Federal Gas Tax (FGT) Summary

Federal Gas Tax (FGT) Summary: Twp FGT County FGT Total FGT Received 2005 - 2020 $836,276.66 $1,284,681.57 $2,120,958.23

FGT Spent 2005 - 2020 (pending 2020 year end) ($1,236,685.42)

Interest Earned 2005- 2020 $54,804.86

FGT Funding available as of December 31, 2020 $939,077.67

Less: Buckshot Creek Bridge (B8)(project approved in 2020 Capital budget) ($50,000.00) Less: Snow Road Hall foundation Repairs (project approved in 2020 Capital budget) ($40,000.00)

FGT to be Received 2021 $194,307.00

FGT Estimated Proposed Balance at Dec. 31, 2020 (bank interest not included) $1,043,384.67

Note: as per the FGT Agreement - funds must be spent within 5 years of receiving them. North Frontenac is required to spend $82,560.22 prior to the end of 2021 to remain compliant. 2 projects proposed for 2021 equal $90,000, which will keep NF compliant.

Updated February 11, 2021

Ministry of Finance Ministère des Finances Office of the Minister Bureau du ministre

7th Floor, Frost Building South 7e étage, Édifice Frost Sud 7 Queen's Park Crescent 7 Queen's Park Crescent Toronto ON M7A 1Y7 Toronto ON M7A 1Y7 Telephone: 416-325-0400 Téléphone: 416-325-0400

October 29, 2020

Dear Head of Council:

I am writing to announce the release of the 2021 Ontario Municipal Partnership Fund (OMPF) allocations.

Last fall, we committed to providing OMPF allocations well in advance of the municipal budget year. Today, we are delivering on that commitment by ensuring municipalities have the information they need to plan their budgets.

Our government recognizes the importance of the OMPF for many of Ontario’s communities. We also know that stability is a priority for municipalities, particularly in these uncertain times.

That is why the Premier committed to maintain the overall structure and $500 million program envelope for the 2021 OMPF, as announced at the Association of Municipalities of Ontario (AMO) conference this past August.

In addition to ensuring stability, I am pleased to advise that maintaining the program envelope will allow for a further $5 million in support to be targeted to northern and rural municipalities. The Rural Communities Grant will be increased to $152 million to further support rural municipalities with the highest levels of farmland. The Northern and Rural Fiscal Circumstances Grant will be increased to $92 million to further support northern and rural municipalities with the most challenging fiscal circumstances.

The 2021 OMPF will also continue to be responsive to changing municipal circumstances through annual data updates and related adjustments.

As in prior years, Transitional Assistance will ensure that the 2021 funding guarantee for municipalities in northern Ontario will be at least 90 per cent of their 2020 OMPF allocation and for municipalities in southern Ontario will be at least 85 per cent of their 2020 OMPF allocation.

Northern and rural municipalities with the most challenging fiscal circumstances will continue to have their guarantee enhanced up to 100 per cent of the prior year’s allocation. …/cont’d

- 2 -

The Ministry of Finance’s Provincial-Local Finance Division will be providing your municipal Treasurers and Clerk-Treasurers with further details on the 2021 OMPF. This information and other supporting materials will be posted online at https://www.fin.gov.on.ca/en/budget/ompf/2021.

As you know, our government has been reviewing the OMPF in consultation with municipalities, to ensure the program meets the needs of local communities, especially small, northern and rural municipalities. Given the unprecedented circumstances surrounding the COVID-19 pandemic, we will be taking more time for the review. Discussions with municipal partners are expected to resume later this year.

I also wanted to take this opportunity to acknowledge the extraordinary challenges municipalities are facing as a result of the COVID-19 pandemic.

The Ontario government, in partnership with the federal government, is providing up to $4 billion in one-time assistance to Ontario’s 444 municipalities and 110 public transit systems as part of the Safe Restart Agreement. This includes up to $2 billion to assist municipalities with operating pressures and up to $2 billion for COVID-19 related financial impacts to municipal transit agencies.

This historic funding commitment will help local governments protect the health and well-being of the people of Ontario, while continuing to deliver critical public services such as public transit and shelters. Together, Ontario will continue down the path of renewal, growth and economic recovery.

We respect our municipal partners and remain committed to listening and working together to improve the quality of life for people across Ontario. By continuing to work closely with municipalities, our government is charting a path to a strong recovery and getting Ontario back on track.

Sincerely,

Original signed by

The Honourable Rod Phillips Minister of Finance c: The Honourable Steve Clark, Minister of Municipal Affairs and Housing

Ontario Municipal Partnership Fund 2021 Workbook

Ministry of Finance Provincial-Local Finance Division

Township of North Frontenac

November 2020 OMPF 2021 Workbook

Section I - 2021 OMPF Calculations

Overview

Overview - 2021 OMPF Allocation

2021 OMPF Grant Components and Transitional Assistance

Table 1 - Assessment Equalization Grant Component Table 2 - Northern Communities Grant Component Table 3 - Rural Communities Grant Component Table 4 - Northern and Rural Fiscal Circumstances Grant Component Table 5a - Transitional Assistance Funding Level Table 5b - Transitional Assistance Enhancement

Section II - Summary of OMPF Data

Northern and Rural Municipal Fiscal Circumstances Index

Table 1 - Northern and Rural Municipal Fiscal Circumstances Index Data

Weighted Assessment

Table 2a - Taxable Weighted Assessment Table 2b - PIL Equivalent Weighted Assessment Table 2c - Total Weighted Assessment

Farm Area Measure

Table 3a - Farm Area Measure Calculation Map 3b - Farm Area Map

Rural and Small Community Measure

Table 4a - Rural and Small Community Measure Calculation Table 4b - Urban and Small Community Area Profile

Please Note: Due to rounding, some calculations may vary from the result shown. If there are any questions regarding these calculations, please contact [email protected]. OMPF 2021 Workbook Section I

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

Overview 2021 OMPF Allocation

A Total 2021 OMPF $1,817,100

1. Assessment Equalization Grant Component $433,500 2. Northern Communities Grant Component - 3. Rural Communities Grant Component $468,400 4. Northern and Rural Fiscal Circumstances Grant Component $915,200 5. Transitional Assistance -

Notes and Data Sources

Notes

- Grant components and Transitional Assistance are rounded up to multiples of $100. - Line A1 to A5: For further information on the determination of 2021 grant component allocations and transitional assistance funding, see Section I, Tables 1 to 5b. OMPF 2021 Workbook Section I

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

2021 OMPF Grant Components Table 1 - Assessment Equalization Grant Component

A Total Weighted Assessment per Household (A1 ÷ A2) $259,718

1. Total Weighted Assessment $928,494,391 2. Number of Households 3,575

B Assessment per Household Below Threshold (B1 - A, if positive) $40,282

1. Grant Threshold (Provincial Median Weighted Assessment per Household) $300,000

C Total Assessment Differential (B × A2) $144,008,150

1. Funding per $10,000 in Assessment Differential $30.10

D Grant Amount (C × C1 ÷ $10,000) $433,500

Notes and Data Sources

Notes

- Line A1: For detailed calculation, see Section II, Tables 2a-2c.

Data Sources

- Household figures based on the 2020 returned roll from the Municipal Property Assessment Corporation (MPAC). OMPF 2021 Workbook Section I

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

2021 OMPF Grant Components Table 2 - Northern Communities Grant Component

This grant component is only provided to northern municipalities. OMPF 2021 Workbook Section I

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

2021 OMPF Grant Components Table 3 - Rural Communities Grant Component

A Rural and Small Community Measure (RSCM) 100.0%

B Per-Household Funding Amount $131

C Number of Households 3,575

D Grant Amount (B × C) $468,400

Notes and Data Sources

Notes

- Line A: For detailed calculation of the Rural and Small Community Measure (RSCM), see Section II, Table 4a. - Line B: Municipalities with an RSCM of 75% or greater are eligible for $131 per household. - Municipalities with a Farm Area Measure (FAM) above 70% are eligible for an enhancement to the per-household funding amount. Your municipality has a FAM of 2.0%. For detailed calculation of the FAM, see Section II, Table 3a. - See the 2021 OMPF Technical Guide for additional information on the Rural Communities Grant and the FAM.

Data Sources

- Household figures based on the 2020 returned roll from the Municipal Property Assessment Corporation (MPAC). OMPF 2021 Workbook Section I

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

2021 OMPF Grant Components Table 4 - Northern and Rural Fiscal Circumstances Grant Component

A Northern and Rural Municipal Fiscal Circumstances Index (MFCI) 9.4

B Number of Households 3,575

C Per-Household Funding Amount (C1 + (C2 - C1) × (A - 9.0)) $256.00

1. Funding Amount based on MFCI of 9.0 $230 2. Funding Amount based on MFCI of 10.0 $295

D Grant Amount (B × C) $915,200

Notes and Data Sources

Notes

- Line A: For further information on the calculation of the Northern and Rural Municipal Fiscal Circumstances Index (MFCI), see the OMPF 2021 Northern and Rural MFCI Workbook. - Line C: The MFCI of your municipality falls between 9 and 10. As a result, the per-household funding amount has been scaled between the values on line C1 and line C2.

Data Sources

- Household figures based on the 2020 returned roll from the Municipal Property Assessment Corporation (MPAC). OMPF 2021 Workbook Section I

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

2021 OMPF Transitional Assistance Table 5a - Transitional Assistance Funding Level

A 2021 Guaranteed Level of Support (A1 + A2) 100.0%

1. Minimum Funding Level 85.0% 2. Enhancement based on Northern and Rural MFCI 15.0%

B 2021 Guaranteed Support (A × B1) $1,777,700

1. 2020 OMPF Allocation $1,777,700

C Sum of 2021 OMPF Grant Components (excluding Transitional Assistance) $1,817,100

D 2021 OMPF Transitional Assistance (B - C, if positive) -

Notes and Data Sources

Notes

- Line A: For further information on the determination of the 2021 guaranteed level of support, see Table 5b on the next page. - Line B1: Equal to Line A from the OMPF 2020 Allocation Notice. OMPF 2021 Workbook Section I

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

2021 OMPF Transitional Assistance Table 5b - Transitional Assistance Enhancement

A Northern and Rural Municipal Fiscal Circumstances Index (MFCI) 9.4

The maximum enhancement is provided to municipalities with a Northern and Rural MFCI of 9.0 or greater.

B Enhancement to Minimum Funding Level Based on Northern and Rural MFCI, max 15.0% 15.0%

Transitional Assistance Enhancement based on MFCI

1.0% 3.0% 5.0% 7.5% 10.0% 12.5% 15.0%

0.0 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0 Relatively Positive Circumstances Northern and Rural MFCI Relatively Challenging Circumstances OMPF 2021 Workbook Section II

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

Northern and Rural Municipal Fiscal Circumstances Index Table 1 - Northern and Rural Municipal Fiscal Circumstances Index Data

Township of North Median Frontenac A Primary Indicator Values

1. Weighted Assessment per Household $259,718 $287,000 2. Median Household Income $51,942 $69,000

B Secondary Indicator Values

3. Average Annual Change in Assessment (New Construction) 0.8% 1.1% 4. Employment Rate 36.8% 56.0% 5. Ratio of Working Age to Dependent Population 114.7% 170.0% 6. Per cent of Population Above Low-Income Threshold 77.9% 86.0%

C Northern and Rural Municipal Fiscal Circumstances Index (MFCI) 9.4

Notes and Data Sources

Notes

- The Northern and Rural Municipal Fiscal Circumstances Index (MFCI) measures a municipality’s fiscal circumstances relative to other northern and rural municipalities in the province on a scale from 0 to 10. A lower MFCI corresponds to relatively positive fiscal circumstances, whereas a higher MFCI corresponds to more challenging fiscal circumstances. - The MFCI is determined based on six indicators that are classified as either primary or secondary, to reflect their relative importance in determining a municipality's fiscal circumstances. - The table above allows municipalities to see how their indicator values compare to the median.

Data Sources

- Line A1: Weighted Assessment is based on the final 2019 Market Change Profile (MCP), 2020 phased-in assessment values and 2021 starting tax ratios. If a municipality has submitted their 2019 Financial Information Return (FIR) by September 30, 2020, the Payments-in-Lieu (PIL) portion of Weighted Assessment is the minimum of 2018 and 2019 reported PILs. - Household figures based on the 2020 returned roll from the Municipal Property Assessment Corporation (MPAC). - Line A2: Statistics Canada's measure of median total income for all private households in 2015. - Line B3: Five-year (2015-2020) average annual change in weighted assessment - excluding the impact of reassessment - provided by the Online Property Tax Analysis System (OPTA). - Line B4: Statistics Canada's measure of number of employed persons, divided by persons aged 15 and over in 2016. - Line B5: Statistics Canada's measure of working age population (aged 15 to 64), divided by youth (aged 14 and under) and senior population (aged 65 and over) in 2016. - Line B6: Statistics Canada's measure of the percentage of the population in private households above the low-income threshold, after tax, for Ontario in 2015. OMPF 2021 Workbook Section II

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

Weighted Assessment Table 2a - Taxable Weighted Assessment

Col.1 Col.2 Col.3 Col.4 Per Cent of Taxable Total Tax Weighted Assessment Weighted Property Tax Class Taxable Assessment Ratio (Col. 1 × Col. 2) Assessment

A Residential $910,826,452 1.00 $910,826,452 99.0%

B Multi-Residential - - -

Multi-Residential - - - - New Multi-Residential - - - -

C Broad Commercial $5,752,291 $5,752,291 0.6%

Commercial Residual $5,752,291 1.00 $5,752,291 0.6% Office Buildings - - - - Parking Lots - - - - Shopping Centres - - - - Professional Sports Facilities - - - - Large Theatre - - - - Condominium Resorts - - - -

D Broad Industrial $805,925 $805,925 0.1%

Industrial Residual $805,925 1.00 $805,925 0.1% Large Industrial - - - -

E Other $9,518,700 $2,379,675 0.3%

Pipelines - - - - Landfills - - - - Farmlands $3,426,700 0.25 $856,675 0.1% Managed Forests $6,092,000 0.25 $1,523,000 0.2%

F Total (Sum of A to E) $926,903,368 $919,764,343 100.0%

Notes and Data Sources

Notes

- Taxable assessment has been adjusted for discounted tax rates where applicable. - Exempt properties are not included in the calculation of Taxable Weighted Assessment.

Data Sources

- Final 2019 Market Change Profile (MCP) and 2020 phased-in assessment values provided by the Municipal Property Assessment Corporation (MPAC). - 2021 starting tax ratios based on 2020 municipal tax rate bylaws. OMPF 2021 Workbook Section II

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

Weighted Assessment Table 2b - PIL Equivalent Weighted Assessment

2018 2019

A Net PIL Entitlement (A1 - A2) $58,732 $58,609

1. PIL Entitlement $58,732 $58,609 2. Special Area PILs and Municipal Enterprises - -

B PIL Equivalent Weighted Assessment (A ÷ B1) $8,777,538 $8,730,048

1. Residential Tax Rate 0.67% 0.67%

C PIL Equivalent Weighted Assessment used in the 2021 OMPF $8,730,048

Notes and Data Sources

Notes

- Total Weighted Assessment per Household includes the Payments-in-Lieu (PIL) Equivalent Weighted Assessment on Line C. For municipalities that submitted their 2019 Financial Information Return (FIR) by September 30, 2020, total weighted assessment is calculated using the minimum of 2018 and 2019 PILs. This results in the lowest possible weighted assessment. For municipalities that did not submit their 2019 FIR by September 30, 2020, total weighted assessment is calculated using the 2018 PIL amount.

Data Sources

- PIL entitlement from FIR, Schedule 10, Line 0499, Column 1. For lower- and single-tier municipalities, PIL entitlement also includes figures from FIR, Schedule 22, Line 7010, Column 12. - For lower- and single-tier municipalities, special area PILs from FIR, Schedule 24, Line 9499, Column 12; municipal enterprise figures from FIR, Schedule 26, Line 5610, Column 8. - Residential tax rate is from municipal bylaws for the tax year. OMPF 2021 Workbook Section II

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

Weighted Assessment Table 2c - Total Weighted Assessment

A Total Weighted Assessment (A1 + A2) $928,494,391

1. Total Taxable Weighted Assessment $919,764,343 2. Total PIL Equivalent Weighted Assessment $8,730,048

B Number of Households 3,575

C Total Weighted Assessment per Household (A ÷ B) $259,718

Notes and Data Sources

Notes

- Line A1: For detailed calculation, see Section II, Table 2a. - Line A2: For detailed calculation, see Section II, Table 2b.

Data Sources

- Household figures based on the 2020 returned roll from the Municipal Property Assessment Corporation (MPAC). OMPF 2021 Workbook Section II

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

Farm Area Measure Table 3a - Farm Area Measure Calculation

A Farm Area Measure (A1 ÷ A2) 2.0%

1. Farm Land Area (acres) 5,628 2. Municipal Land Area (acres) 287,820

Notes and Data Sources

Notes

- Line A: Represents the percentage of a municipality's land area comprised of farm land. Additional details regarding the calculation of the Farm Area Measure (FAM) are provided in the 2021 OMPF Technical Guide. - Line A1: The Farm Land Area for the Township of North Frontenac is comprised of 26 properties in the farm property tax class. - Line A2: The total number of acres of land in the municipality.

Data Sources

- Farm Land Area is determined using the Ontario Parcel database. - Municipal Land Area is based on Statistics Canada data. Farm Area Measure Map 3b - Farm Area Map OMPF 2021 Workbook Section II

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

Rural and Small Community Measure Table 4a - Rural and Small Community Measure Calculation

A Population 1,898

0 1. Rural 1,898 4 2. Small Community - 1 3. Urban -

B Rural and Small Community Population (A1 + A2) 1,898

C Rural and Small Community Measure (B ÷ A) 100.0%

Notes and Data Sources

Notes

- Line A2, A3: For the urban and small community area profile, see Section II, Table 4b. - Areas are classified by Statistics Canada as rural or small community if they meet one of the following conditions:

1. The area has a population density less than 400 people per square kilometre; 2. The area has a population density greater than 400 per square kilometre but it cannot be grouped with adjacent areas (each with a population density greater than 400 per square kilometre), to produce a total population concentration greater than 1,000; or 3. The area is not economically integrated with a population centre of greater than 10,000 people, as measured by labour force commuter flow.

Data Sources

- Rural and Small Community Measure (RSCM) based on information from the 2016 Census. OMPF 2021 Workbook Section II

Township of North Frontenac 1042 Lower Tier (County of Frontenac)

Rural and Small Community Measure Table 4b - Urban and Small Community Area Profile

Population Area Density

Municipal Share of Urban Areas There are no Urban Areas in this Municipality

Municipal Share of Small Community Areas There are no Small Communities in this Municipality

Large Population Centres There are no Large Population Centres in this Municipality

Notes and Data Sources

Notes

- Area in square kilometres, density in number of people per square kilometre. - Municipalities may not enclose a large urban area completely. For example, Mississauga contains part of the large urban area of Toronto, but does not contain the entire urban area of Toronto.

Mississippi Valley onservation Authority

December 18, 2020 F-06

Township of North Frontenac 6648 Road 506 Plevna, ON KOH 2M0

Attention: Cheryl Robson

Dear Ms. Robson:

Re: Mississippi Valley Conservation Authority — 2021 Draft Budget

Attached for your information and comment is the 2021 Draft Budget for the Mississippi Valley Conservation Authority (MVCA), and the staff report provided to the MVCA Board of Director's on December 2, 2020.

The municipal levy portion of the 2021 budget shows an increase of 2.0% for inflation on the operating budget and 2.5% increase on the capital budget, and 1.5% for growth on both. This would raise the total municipal levy from $3,132,320 in 2020 to $3,244,667 in 2021.

The 2021 MVCA levy will be apportioned to member municipalities based upon the percentage that each has of the Current Value Assessment (CVA) of all land within the watershed, as shown on page 4 of the Draft Budget.

The MVCA Board of Directors is scheduled to give final review and approve the Budget at its meeting February 17, 2021. Please let me know of any concerns you have by January 29, 2021. To that end, I would be pleased to meet with yourself and Mayor Ron Higgins after the holidays to discuss this and any other matters of concern.

Also attached is an Interim Financial Plan (IFP) that includes an update to our 10-year Capital Plan that was recently approved by the Board of Directors. This document identifies program and service priorities for the period of 2021 — 2013 and capital priorities through to 2030. It also identifies how these programs and services are currently funded, and recommends a funding approach for the capital program going forward. These documents will serve as the baseline financial plan against which changes can be applied arising from legislative and regulatory amendments expected later this year.

Thank you for your consideration of this matter.

Yours truly,

k Sally McIntyre (-d, General Manager

Enclosures: Staff Report #3100/20 — Draft 2021 Budget 2021 Draft Budget Staff Report #3099/20 — 2021 Interim Financial Plan and Update to the 10-year Capital Plan

c.c. John Inglis, Municipal Representative

Nivniber Conservation ONTARIO \.;r41t.il C community • environment • balance

10970 Hwy. 7, Carleton Place, ON K7C 3P1 Tel: 613.259.2421 Fax: 613.259.3468 Email: [email protected] mvc.on.ca REPORT 3100/20

TO: The Chair and Members of the Mississippi Valley Conservation Authority Board of Directors

FROM: Sally McIntyre, General Manager Angela Millar, Treasurer

RE: Draft 2021 Budget - Revised

DATE: November 27, 2020

Recommendation: That the Board of Directors:

1. Receive the Draft 2021 Budget as attached and authorize it to be circulated to member municipalities for comment; 2. Endorse the submission of grant applications that support the 2021 Capital and Operating programs as set out in the Draft 2021 Budget; and 3. Direct staff to update the Interim Financial Plan and 10-year Capital Plan to reflect the 2021 Budget as presented.

1.0 TOTAL BUDGET

The proposed 2021 budget is $6,169,061 as shown in Table 1. This is an increase of 22.72% from 2020, which is largely attributable to reconstruction of the Shabomeka Lake Dam and the proposed LIDAR project. The $1,500,000 Shabomeka Lake Dam capital project is proposed to be funded 50/50 from the provincial Water and Erosion Control Infrastructure (WECI) grant program and proposed debt financing. The proposed LIDAR project is suggested to be funded through National Disaster Mitigation Program funding and the Operating Reserve with a plan to pay back the Operating Reserve over a 25-year period.

Table 1: TOTAL BUDGET 2020 2021

Operating 3,646,441 3,746,211

Capital 1,279,845 2,327,105

Contribution to Reserves 114,761 95,745

Total 5,041,047 6,169,061

3100/20 1 December 2020

2021 Draft Budget

December 2020 Mississippi Valley Conservation Authority 2021 Draft Budget Operating Program Projected Year-To-Date as at: Projected Balance Expenditures 2020 Budget Variance to 2021 Draft Budget November 26, 2020 Dec 31 2020 Budget

Corporate Services Administration $520,470 $446,732 $527,026 $6,556 $587,617 Communications $106,756 $84,010 $124,256 $17,500 $109,767 Vehicles & Equipment ($20,757) ($16,472) ($20,357) $400 ($19,800) Sub-total $606,469 $514,270 $630,925 $24,456 $677,585

Watershed Management Information & Communications Tech. $226,395 $171,212 $222,695 ($3,700) $108,825 Technical Studies & Watershed Planning $334,814 $278,895 $329,814 ($5,000) $952,056 Watershed Monitoring $209,651 $162,679 $193,651 ($16,000) $0 Studies $131,655 $112,095 $235,405 $103,750 $0 Plan Review & Regulations $205,862 $180,509 $199,862 ($6,000) $725,681 Section 28 Regulations $376,754 $226,756 $373,904 ($2,850) $0 Sub-total $1,485,131 $1,132,146 $1,555,331 $70,200 $1,786,562

Flood and Erosion Control Flood Forecasting & Warning $252,304 $197,626 $238,304 ($14,000) $244,151 O&M Flood Control Structures $313,939 $277,429 $322,978 $9,039 $321,494 Prev. Maintenance of FCS $139,336 $116,576 $136,436 ($2,900) $114,208 Sub-total $705,579 $591,631 $697,718 ($7,861) $679,853

Conservation Services Stewardship & Education $258,935 $94,376 $257,685 ($1,250) $90,483 Property Management $335,083 $283,710 $345,852 $10,769 $470,241 Conservation Education $116,621 $91,549 $109,371 ($7,250) $0 Visitor Services $138,623 $115,463 $127,623 ($11,000) $86,939 Sub-total $849,262 $585,098 $840,531 ($8,731) $647,662

Total Operating $3,646,441 $2,823,146 $3,724,505 $78,064 $3,791,662

Projected Year-To-Date as at: Projected Balance Revenues 2020 Budget Variance to 2021 Draft Budget November 26, 2020 Dec 31 2020 Budget

Municipal Levy - General benefiting $2,588,714 $2,117,456 $2,588,714 $0 $2,679,317 - Special benefiting $61,500 $0 $36,352 ($25,148) $62,000 Sub-total $2,650,214 $2,117,456 $2,625,066 ($25,148) $2,741,317

Provincial Transfer Payment $128,438 $128,436 $128,438 $0 $128,438 Special Grants $25,161 $37,318 $37,318 $12,157 $25,419 User Fees & Contract Revenue $412,000 $373,646 $419,500 $7,500 $403,500 Special Reserves $115,368 $58,288 $88,218 ($27,150) $146,703 Other $315,260 $108,001 $398,075 $82,815 $346,285

Total Revenues $3,646,441 $2,823,146 $3,696,615 $50,174 $3,791,662

Surplus/(Deficit) $0 $0 ($27,890) ($27,890) $0

MVCA 2021 Draft Budget Page 2 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Capital Program Water & Erosion Control Infrastructure

Year-To-Date as at: Projected Balance Projected Variance to Expenditures 2020 Budget 2021 Budget November 26 2020 Dec 31 2020 Budget

Water & Erosion Control Infrast $858,340 $74,475 $144,990 ($713,350) $1,565,000

Year-To-Date as at: Projected Balance Projected Variance to Revenues 2020 Budget 2021 Budget November 26 2020 Dec 31 2020 Budget

WECI Grant $396,000 $0 $0 ($396,000) $775,000 General Benefiting levy $26,340 $64,142 $19,657 ($6,683) $25,000 Special Benefiting levy $0 $0 $0 $0 $0 Deferred Revenue - WECI $0 $10,333 $10,333 $10,333 $0 Water Control Structure Reserve $40,000 $0 $0 ($40,000) $0 Special Reserves - Glen Cairn Provincial Share $396,000 $0 $115,000 ($281,000) $15,000 Debt Financing $0 $0 $0 $0 $750,000 Total Revenue $858,340 $74,475 $144,990 ($713,350) $1,565,000

Administration Office

Year-To-Date as at: Projected Balance Projected Variance to Expenditures 2020 Budget 2021 Budget November 26 2020 Dec 31 2020 Budget

HQ Building $277,005 $277,005 $277,005 $0 $277,005

Year-To-Date as at: Projected Balance Projected Variance to Revenues 2020 Budget 2021 Budget November 26 2020 Dec 31 2020 Budget

Provincial Transfer Payment $0 $0 $0 $0 $0 General Benefiting levy $277,005 $277,005 $277,005 $0 $277,005 Special Benefiting levy $0 $0 $0 $0 $0 Special Reserves $0 $0 $0 $0 $0 Other $0 $0 $0 $0 $0

Total Revenue $277,005 $277,005 $277,005 $0 $277,005

Other Capital

Year-To-Date as at: Projected Balance Projected Variance to Expenditures 2020 Budget 2021 Budget November 26 2020 Dec 31 2020 Budget

Other Capital $144,500 $7,086 $142,094 ($2,406) $485,100

Year-To-Date as at: Projected Balance Projected Variance to Revenues 2020 Budget 2021 Budget November 26 2020 Dec 31 2020 Budget

General Benefiting levy $125,500 $0 $121,975 ($3,525) $167,600 Special Reserves $14,000 $5,967 $14,000 $0 $135,000 Other $5,000 $1,119 $6,119 $1,119 $165,000

Total Revenues $144,500 $7,086 $142,094 ($2,406) $467,600

MVCA 2021 Draft Budget Page 3 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Table 3a – 2021 Operating Levy (General Benefiting) Municipality 2020 2020 Variance 2021 2021 Variance Apportionment Levy Apportionment Levy %% North Frontenac Tp 0.9541 $24,699 $571 0.9396 $25,175 $476 Central Frontenac Tp 0.4421 $11,445 $324 0.4394 $11,773 $328 Tay Valley Tp 0.6555 $16,969 $413 0.6446 $17,271 $302 Beckwith Tp 0.6490 $16,801 $606 0.6545 $17,536 $735 Carleton Place 2.4197 $62,639 $3,204 2.4254 $64,984 $2,345 Drummond/North Elm Tp 0.4961 $12,843 $364 0.4919 $13,180 $337 Lanark Highlands Tp 1.1393 $29,493 $1,173 1.137 $30,464 $971 Mississippi Mills 2.6369 $68,262 $2,292 2.6859 $71,964 $3,702 Addington Highlands Tp 0.1611 $4,170 $141 0.1603 $4,295 $125 Ottawa 90.4106 $2,340,472 $78,758 90.3864 $2,421,738 $81,266 Greater Madawaska Tp 0.03560 $922 $24 0.03510 $940 $19 Total 100 $2,588,714 $87,869 100 $2,679,317 $90,606 Table 3b – 2020 Capital Project Levy (General Benefiting) Municipality 2020 2020 Variance 2021 2021 Variance Apportionment Levy Apportionment Levy %% North Frontenac Tp 0.9541 $5,187 $102 0.9396 $5,312 $125 Central Frontenac Tp 0.4421 $2,403 $59 0.4394 $2,484 $81 Tay Valley Tp 0.6555 $3,563 $74 0.6446 $3,644 $81 Beckwith Tp 0.6490 $3,528 $115 0.6545 $3,700 $172 Carleton Place 2.4197 $13,154 $629 2.4254 $13,712 $558 Drummond/North Elm Tp 0.4961 $2,697 $67 0.4919 $2,781 $84 Lanark Highlands Tp 1.1393 $6,193 $225 1.137 $6,428 $235 Mississippi Mills 2.6369 $14,334 $432 2.6859 $15,185 $850 Addington Highlands Tp 0.1611 $876 $27 0.1603 $906 $31 Ottawa 90.4106 $491,477 $14,864 90.3864 $511,000 $19,522 Greater Madawaska Tp 0.03560 $194 $5 0.03510 $198 $5 Total 100 $543,606 $16,599 100 $565,350 $21,745 Table 3c – 2020 Total Municipal Levy (General Benefiting) Municipality 2020 2020 Variance 2021 2021 Variance Apportionment Levy Apportionment Levy %% North Frontenac Tp 0.9541 $29,885 $672 0.9396 $30,487 $601 Central Frontenac Tp 0.4421 $13,848 $383 0.4394 $14,257 $409 Tay Valley Tp 0.6555 $20,532 $488 0.6446 $20,915 $383 Beckwith Tp 0.6490 $20,329 $721 0.6545 $21,236 $908 Carleton Place 2.4197 $75,793 $3,833 2.4254 $78,696 $2,903 Drummond/North Elm Tp 0.4961 $15,539 $430 0.4919 $15,961 $421 Lanark Highlands Tp 1.1393 $35,687 $1,400 1.137 $36,892 $1,205 Mississippi Mills 2.6369 $82,596 $2,724 2.6859 $87,149 $4,552 Addington Highlands Tp 0.1611 $5,046 $168 0.1603 $5,201 $155 Ottawa 90.4106 $2,831,949 $93,622 90.3864 $2,932,738 $100,788 Greater Madawaska Tp 0.03560 $1,115 $28 0.03510 $1,139 $24 Total 100 $3,132,320 $104,470 100 $3,244,667 $112,350

MVCA 2021 Draft Budget Page 4 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Administration Programs and Services per CA Act Secretariate services to Board and Committees Financial management and accounting Human Resources (HR) management Records management Inter‐government and agency relations Corporate compliance management (e.g.MFIPPA) Corporate planning, policies, procedures Corporate Health and Safety Clerical support Professional development Professional/Membership dues Liability insurance

Year-To-Date as Projected Projected Expenditures 2020 Budget at: November 26 Balance Dec 31 Variance to 2021 Draft Budget 2020 2020 Budget Wages/Benefits 348,670 319,614 361,905 13,235 408,117 Staff Mileage/Expenses/Prof Development 8,500 2,943 6,000 (2,500) 8,500 Member Expenses & Allowances 42,000 9,889 20,000 (22,000) 42,000 Mat/Sup/Equip/GenExp/BankChg/Postage/Courier 35,000 28,542 35,000 0 35,000 Insurance/Telephone 31,000 24,929 31,000 0 31,700 Professional Services (Legal/ Audit/ etc.) 12,000 15,712 20,000 8,000 47,000 Conservation Ontario Levy 27,000 26,821 26,821 (179) 26,500 OH&S-Wages/Ben/Exp/Other Costs (.1 FTE included above) 4,500 6,420 6,500 2,000 7,000 Consulting Fees/Human Resources 10,000 11,861 18,000 8,000 0 Consulting Fees/Asset Management Plan/FCM AM 20,000 0 20,000 0 0 Administrative Charges OMFCS (18,200) 0 (18,200) 0 (18,200)

Total 520,470 446,732 527,026 6,556 587,617

Year-To-Date as Projected Projected Revenues 2020 Budget at: November 26 Balance Dec 31 Variance to 2021 Draft Budget 2020 2020 Budget Provincial Grant Municipal Levy 470,470 394,864 456,826 (13,644) 506,068 Special Levy Other - Interest 28,000 24,180 25,000 (3,000) 34,500 Other - Rental Income 0 0 0 0 Other - FCM AM Project/Participants 20,000 2,625 20,000 0 0 Other - Miscellaneous 2,000 63 200 (1,800) 2,450 Other - Donations (General) 000 Other - Temporary Emergency Wage Subsidy 0 25,000 25,000 25,000 0 Other - Operating Reserve 0 0 0 0 44,599 Total 520,470 446,732 527,026 6,556 587,617

MVCA 2021 Draft Budget Page 5 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Communications Programs and Services per Sec. 21.1 1. i), ii) of the CA Act Planning and use of multi‐media FFW and mandatory notifications Posting of Corporate records Promotion of programs and services Public hearings/events coordination Media and community relations Indigenous engagement / land claims / TRC Wayfinding and interpretive signage/information Translation, design, fabrication, publication services Corporate branded clothing and supplies Professional development

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Expenditures 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget Wages/Benefits 73,256 67,151 73,256 0 87,267 Mileage/Expenses/Professional Development 7,000 5,249 6,000 (1,000) 3,000 Printing 5,000 766 1,000 (4,000) 2,500 Materials/Supplies/Equipment/Gen Expenses 6,500 1,814 4,000 (2,500) 5,000 Advertising/Publicity 2,000 458 1,000 (1,000) 2,000 Eko-Trekr App Development 0 168 23,500 23,500 0 Eko-Trekr App Annual Fee/Support 3,000 0 3,000 0 3,500 Carp River CA Development 0 1,457 1,500 1,500 Website Updates 0 6,946 8,000 8,000 3,000 Signs - Roy Brown Park 10,000 3,000 (7,000) 3,500

Total 106,756 84,010 124,256 17,500 109,767

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Revenues 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget

Provincial Grant Municipal Levy 98,756 84,010 99,256 500 104,767 Special Levy MVCF 3,000 0 25,000 22,000 Special Grant - Enbridge 5,000 0 0 (5,000) 5,000 Total 106,756 84,010 124,256 17,500 109,767

MVCA 2021 Draft Budget Page 6 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Vehicles & Equipment Programs and Services per Sec. 21.1 1. i) and ii) of the CA Act Vehicles and large equipment asset management (AM) Planning, procurement, disposal Prev. maintenance and repair Licencing and insurance Fuel Small equipment and consummables Inventory management Workshop and Works Yard O&M Professional development

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Expenditures 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget Wages/Benefits 11,043 10,123 11,043 0 11,100 Mileage/Expenses/Prof Development 3,600 735 3,000 (600) 3,600 Vehicle/Equipment Purchase 3,000 0 3,000 0 3,000 Vehicles/Equipment Lease 00000 Materials/Supplies/Fuel/Maintenance 50,000 34,994 50,000 0 50,000 Insurance/Licensing 10,000 8,700 10,000 0 10,000 General Expenses 1,600 2,550 2,500 900 2,500 Vehicle/Equipment Charges (100,000) (73,624) (100,000) 0 (100,000) COVID-19 Response 0 51 100 100 0

Capital Assets: Vehicles (see Other Capital details page) 00000 Equipment (see Other Capital details page) 00000 Transfer to Vehicle Equip. Reserve

Total (20,757) (16,472) (20,357) 400 (19,800)

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Revenues 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget Provincial Grant Municipal Levy (20,757) (16,472) (20,357) 400 (19,800) Special Levy 00000 Other - Trail Counter 00000 Special Reserves - Vehicles & Equipment 00000

Total (20,757) (16,472) (20,357) 400 (19,800)

MVCA 2021 Draft Budget Page 7 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Information and Communications Technology Programs and Services in support of CA Act ICT asset management (AM) Planning, procurement, disposal Network maintenance and repairs Device maintenance and repairs Peripheral maintenance and repairs Consummables (e.g. inks/paper) Storage management Cyber security and risk management Develop standards, policies, proceedures User training and support Software licencing and updates Contracted services (e.g. internet) Data acquisition and management Manage data requests/publication Professional development GIS Services

Year-To-Date as at: Projected Balance Projected Variance Expenditures 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Wages/Benefits 130,395 119,529 130,395 0 20,375 Mileage/Expenses/Professional Development 3,000 422 3,000 0 2,000 Materials/Supplies/Gen Expenses 3,600 2,761 3,600 0 3,150 Equipment Purchase, Repair & Mtce 4,000 254 4,000 0 4,000 Software/Maintenance/IT Support 36,500 30,247 36,500 0 36,500 High Speed Internet Access 3,200 3,982 4,500 1,300 7,800 Data Acquisition - General /Transfer to Reserve 15,700 15,700 0 15,000 Electronic Document Management (CADIMS) 10,000 10,000 10,000 0 10,000 Cyber Security Support 0 0 0 0 Data Management Automation 20,000 10,000 (10,000) 10,000 COVID-19 Reponse 0 4,017 5,000 5,000 0 Capital Assets: Computer Hardware 00000

Total 226,395 171,212 222,695 (3,700) 108,825

Year-To-Date as at: Projected Balance Projected Variance Revenues 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget Provincial Grant Municipal Levy 210,695 171,212 222,695 (3,700) 108,825 Special Levy 00000 Special Reserves - IT Reserve 15,700 0 0 0 Insurance Claim - Cyber Support 00000 Other - CA Maps Program/Tech Fee for Info Products 00000

Total 226,395 171,212 222,695 (3,700) 108,825

MVCA 2021 Draft Budget Page 8 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Technical Studies & Watershed Planning Programs and Services per 4.7.1 and 4.7.2 of Sec. 39 Policies Manual; and Clean Water Act; and MOUs Watershed planning Data collection and review Trends/issues identification Priority and policy setting/reviews Programs development and review System monitoring and analysis Headwaters and coldwater streams Surface water quality (incl. algae) Aquatic and riparian habitats Aquatic and riparian species Watershed reporting Lake Reports Watershed Report Card Implementation Progress Reports Municipal policy and by‐law reviews Community engagement (incl. PAC) Professional development City of Ottawa ‐ Baseline Monitoring MECP ‐ PWQMP MECP ‐ PGWMP (cancelled by Board effective 2021)

Year-To-Date as Projected Balance Projected Variance Expenditures 2020 Budget at: November 26 2021 Draft Budget Dec 31 2020 to Budget 2020 Wages/Benefits 294,314 269,788 294,314 0 601,556 Mileage/Expenses/Professional Development 9,000 1,607 5,000 (4,000) 25,000 Materials/Supplies/Gen Expenses 3,000 1,269 2,000 (1,000) 7,000 Lab Analysis (throughout watershed) 0 0 0 0 6,000 City of Ottawa Baseline Monitoring (incl. mileage and lab fees) 0 0 0 0 62,000 Poole Creek Subwatershed Study 0 0 0 0 12,000 Mississippi River Watershed Plan & Implementation 20,000 6,232 20,000 0 25,000 Carp River Study (Ottawa University) 8,500 0 8,500 0 8,500 Ottawa Floodplain Mapping Update 0 0 0 0 5,000 Carp Erosion Control 0 0 0 0 200,000

Total 334,814 278,895 329,814 (5,000) 952,056

Year-To-Date as Projected Balance Projected Variance Revenues 2020 Budget at: November 26 2021 Draft Budget Dec 31 2020 to Budget 2020 Provincial Grant Municipal Levy 304,814 278,895 273,462 (41,352) 584,271 Special Levy (Baseline Monitoring City of Ottawa) 0 0 36,352 36,352 62,000 Special Reserves - Glen Cairn Provincial Share 20,000 0 20,000 0 25,000 Other - City of Ottawa Contribution FP Mapping 0 0 0 0 48,785 Other - City of Ottawa - Carp Erosion Control 0 0 0 0 200,000 Other - Carp River Donations (DR) 0 0 0 0 0 Other - Mississippi Lake Association 0 0 0 0 0 Other - Mitacs (C.R. Geom. Assessment & Ottawa Univ.) 0 0 0 0 0 Other - Deferred Revenue (Poole Creek) 0 0 0 0 12,000 Operating Reserve 10,000 0 0 0 20,000 Total 334,814 278,895 329,814 (5,000) 952,056

MVCA 2021 Draft Budget Page 9 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Plan Review & Regulations Programs and Services per CA Act, and MOUs with MNRF and County Comment on Planning Act applications and documents per legislated responsibilities and MNRF MOU Natural hazards, shorelines, and wetlands per Conservation Authorities Act Section 3.1 of PPS per MNRF delegated authority Comprehensive planning documents per MNRF delegated authority Advisory Services on Planning Act applications per municipal MOUs (fee for service) stormwater hydrology environmental impacts Professional development Expert testimony Public meetings Programs and Services per Section 28 of CA Act, and per Sec. 4.7.1 of Sec. 39 Policies Manual Document areas of flood inundation Flood Plain mapping Field work Model development Determine regulated limits Public/municipal engagement Approvals Permit administration Develop/review Sec. 28 policies and procedures Respond to municipal, public, stakeholers queries Preconsultation meetings Review and process permit applications Issue permits Compliance management Compliance monitoring/inspections Respond to complaints Investigate non‐compliance Enforcement / legal action Professional development Contracted Services per MOUs for Septic Inspection/Reinspection Tay Valley ‐ Septic Inspection/Reinspecton program North Frontenac ‐ Re‐inspection program Central Frontenac ‐ Re‐inspection program

Year-To-Date as at: Projected Balance Projected Variance Expenditures 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Wages/Benefits 194,362 178,165 194,362 0 584,181 Mileage/Expenses/Professional Development 9,000 1,668 4,000 (5,000) 19,000 Materials/Supplies/Gen Expenses 2,500 676 1,500 (1,000) 4,500 Legal Fees 17,000 Mississippi/Rideau Septic Program 75,000 Advisory Services 26,000 COVID Response 0

Total 205,862 180,509 199,862 (6,000) 725,681

Year-To-Date as at: Projected Balance Projected Variance Revenues 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Provincial Grant Municipal Levy 70,862 20,502 36,862 (34,000) 400,681 Special Levy 0 0 0 User Fees - Plan Review 135,000 160,008 163,000 28,000 148,000 User Fees - Permit Processing Fees - Permits/PropClear 92,000 User Fees - Mississippi/Rideau Septic Program 75,000 MVCF - Wetland Protection Fund 10,000

Total 205,862 180,509 199,862 (6,000) 725,681

MVCA 2021 Draft Budget Page 10 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Flood Forecasting and Warning Programs and Services per 4.4.1 of Sec. 39 Policies Manual; and MOUs Monitoring system design and implementation water gauge network meterological sites snow course sites (incl. OPG sites) Water Control System Design/Operations Model development Scenario analysis Evaluation and priority setting WISKI system design and implementation WISKI contracted support services Third‐party data collection Field equipment O&M and repair 365d/y systems monitoring and analyses Predictive modeling and flood risk assessment Water budget analysis Liaison with other dam owners/operators State of watershed advisories/alerts/warnings Operate Emergency Communications Centre during Class 3 floods Direct and support Low Water Response Team Assist municipalities with emergency preparedness planning Support Ottawa River Regulatory Committee/Secretariate Professional development

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Expenditures 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget Wages/Benefits 183,404 168,120 183,404 0 174,876 Standby/On Call Pay 1,500 2,280 2,500 1,000 2,500 Mileage/Expenses/Professional Development 22,000 8,256 11,000 (11,000) 23,500 Equip Rent Pur Repair & Mtce 17,000 576 17,000 0 5,000 Utilities - Telephone & Hydro 13,000 6,300 9,000 (4,000) 10,000 Communications - Radios & Pagers 4,700 3,517 4,700 0 4,700 Materials/Supplies/General Expenses 3,500 44 3,500 0 3,500 Low Water Response 0 0 0 500 2019 Flood Response 0 0 0 0 0 WISKI-Soda License and Maintenance Fees 5,700 4,768 5,700 0 18,075 Stream Gauges 1,500 3,765 1,500 0 1,500

Total 252,304 197,626 238,304 (14,000) 244,151

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Revenues 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget

Provincial Grant (Prov. TP Grant - Section 39) 60,368 60,366 60,368 0 60,368 Municipal Levy 176,936 122,182 149,016 (27,920) 173,783 Special Levy 0 0 0 0 0 Other - Low Water Grant 0 0 0 0 0 CSJ - Wage Subsidy 0 0 3,920 3,920 0 Career Launcher Funding (WISKI) 15,000 15,000 15,000 0 Other - Shared Contribution (WISKI) 0 79 10,000 10,000 10,000 Total 252,304 197,626 238,304 (14,000) 244,151

MVCA 2021 Draft Budget Page 11 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Operation/Maintenance of Flood Control Structures Programs and Services per 4.2.1 and 4.2.2 of Sec. 39 Policies Manual; and MOUs Set seasonal, weekly, and daily operating objectives for flow regulation and reservoirs Operate and maintain FCS and abutting channels, embankments, roadways Routine and seasonal inspection and minor repairs of FCS and safety equipment Contracted services for OPG (current contract expires…) Contracted services for MNRF (current contract expires…) On‐call / After‐hour services Professional development Insurance and taxes Utilities

Year-To-Date as Projected Balance Projected Variance 2021 Draft Expenditures 2020 Budget at: November 26 Dec 31 2020 to Budget Budget 2020 Wages/Benefits 234,239 214,719 234,239 0 234,594 Mileage/Expenses/Professional Development 15,000 15,977 20,000 5,000 15,000 Administrative Charges 18,200 0 18,200 0 18,200 Taxes/Insurance 38,000 41,839 41,839 3,839 42,200 Materials/Supplies/Equipment/General Exp 4,500 906 3,500 (1,000) 4,500 Health & Safety Expenses 4,000 3,134 4,000 0 4,000 Safety Inspections 00003,000 COVID-19 Response 0 853 1,200 1,200 0

Total 313,939 277,429 322,978 9,039 321,494

Year-To-Date as Projected Balance Projected Variance 2021 Draft Revenues 2020 Budget at: November 26 Dec 31 2020 to Budget Budget 2020 Provincial Grant (Prov. TP Grant - Section 39) 68,070 68,070 68,070 0 68,070 Municipal Levy 197,744 172,543 206,783 9,039 203,574 Special Levy 0 0 0 0 User Fees - OPG Contract 41,000 36,816 41,000 0 42,500 Other - MNR Bancroft & Kemptville 7,125 7,125 0 7,350 WCS Reserve - Glen Cairn Prov Share 00000

Total 313,939 277,429 322,978 9,039 321,494

MVCA 2021 Draft Budget Page 12 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Preventative Maintenance of Flood Control Structures Programs and Services per 4.2.3 of Sec. 39 Policies Manual Support preparation/update of Water Management Plan Prepare/update O&M manuals Annual update of Emergency Preparedness and Response Plans Develop/update Dam Safety Program Conduct and maintain FCS asset inventory Conduct annual safety and condition inpsections Prepare Dam Safety Reviews Identify capital needs and priorities Conduct structural assessments Lifecycle repairs to extend life of assets Lifecycle replacement of signs, logs, and other asset components Professional development On‐call / After‐hour services

Year-To-Date as at: Projected Balance Projected Variance Expenditures 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Wages/Benefits 122,836 112,600 122,836 0 94,208 Mileage/Expenses/Professional Development 5,000 3,095 4,000 (1,000) 5,000 Materials/Supplies/Equipment 5,500 459 3,000 (2,500) 9,000 Stoplog Replacement 6,000 0 6,000 0 6,000 COVID Response 0 422 600 600 0

Total 139,336 116,576 136,436 (2,900) 114,208

Year-To-Date as at: Projected Balance Projected Variance Revenues 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Provincial Grant Municipal Levy 69,668 58,288 68,218 (1,450) 57,104 Special Levy WCS Reserve - Glen Cairn Prov Share 69,668 58,288 68,218 (1,450) 57,104

Total 139,336 116,576 136,436 (2,900) 114,208

MVCA 2021 Draft Budget Page 13 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Stewardship Services & Education Programs and Services (largely delivered through MOUs and grants) Stewardship planning and implementation Ottawa City Stream Watch Ottawa Rural Clean Water Program Ottawa Green Acres Program Lake Monitoring (formerly Watershed Watch): Lake nutrient level monitoring and outreach to lake stewards on the health of their lake Water Rangers: Engaging lake stewards with Water Rangers kits to conduct their own basic lake condition monitoring Trees Ontario Reforestation Program Support to Lake Associations / Lake Planning Lanark County Forest Management 5‐year Plans Annual assessment and marking Community Partner Projects Shoreline naturalization Erosion control Reforestation Education Programs OPG ‐ Spring Water Awareness Program School Programming (suspended) Summer camp (suspended) Enviro‐Thon (cancelled in 2019)

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Expenditures 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget

Wages/Benefits 73,735 67,590 73,735 0 58,483 Mileage/Expenses/Prof Development 2,000 911 500 (1,500) 4,000 Mat&Sup/Equip/GExp/Promotion/Bat Boxes 1,000 12 1,000 0 3,000 Ottawa Clean Water Prog - Mil/Exp/Grants/Comm Exp 3,500 0 3,500 0 3,500 County of Lanark Program 6,000 0 6,000 0 6,000 Shoreline Naturalization & Other Watershed Stewardship 3,000 2,109 3,000 0 9,000 Carp Erosion Control 164,200 23,696 164,200 0 0 Trees Canada Program (RVCA Partnership) 5,500 18 5,500 0 5,500 Publicity 00001,000 COVID Response 0 38 250 250 0 Total 258,935 94,376 257,685 (1,250) 90,483

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Revenues 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget

Provincial Grant Municipal Levy 85,735 85,698 80,007 (5,728) 75,983 Special Levy 00000 User Fees - City of Ottawa RCWP 3,000 750 1,500 (1,500) 3,000 User Fees - Lanark County 6,000 0 6,000 0 6,000 Other - City of Ottawa - Carp Erosion Control 164,200 1,950 164,200 0 0 Other - OWF Grant - Fish Habitat Wolf Grove Creek 00000 Other - Trees/TD Planting Program Grant 0 5,500 5,500 5,500 5,500 Other - Tree Planting Initiative 0 478 478 478 0

Total 258,935 94,376 257,685 (1,250) 90,483

MVCA 2021 Draft Budget Page 14 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Property Management Programs and Services per Sec. 21.1 1. ii) of CA Act Property inventories, surveys, legal records Acquisitions and disposals Property taxes Property easements/agreements Asset planning Site Master Plans Asset condition assessments Evaluation and priority setting Capital planning Major Asset renewal/replacement Project planning and approvals Design and construction Commissioning and warranties Operations and maintenance Roads, parking lots/machines Directional and information signs Trails, boardwalks, bridges, railings Toilets/outhouses/septic systems Drinking water systems / UV Playgrounds / equipment /seating Fire suppression systems HVAC, electrical, and plumbing Structure, roofing, sheathing, glazing Interior finishes and furniture Regulatory tests/inspections AODA Hazard trees Play structures Drinking water systems Fire supression systems Professional development Insurance and taxes Utilities

Year-To-Date as at: Projected Balance Projected Variance Expenditures 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget Wages/Benefits 105,883 97,059 105,883 0 199,241 Mileage/Expenses/Professional Development 3,500 106 3,000 (500) 3,500 Insurance/General Expenses 30,500 25,217 27,000 (3,500) 30,500 HQ Building 100,000 78,253 100,000 0 100,000 Mill of Kintail Conservation Area 63,000 47,357 63,000 0 63,000 Palmerston/Canonto Conservation Area 3,000 2,390 3,000 0 3,000 Morris Island Conservation Area 16,000 10,443 16,000 0 16,000 Purdon Conservation Area 4,000 4,002 4,000 0 4,000 K & P Trail Conservation Area 8,000 3,579 8,000 0 8,000 Cedardale Properties 1,200 969 969 (231) 1,000 COVID Response 0 14,335 15,000 15,000 42,000

Total 335,083 283,710 345,852 10,769 470,241

Year-To-Date as at: Projected Balance Projected Variance Revenues 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget Provincial Grant Municipal Levy 333,433 282,099 344,202 10,769 468,541 Special Levy 00000 PLT & CPRA Wage Subsidy 00000 Other - K&P - Bucci Order $30,000 00000 Other - Bell Canada - Annual Easement - K&P 1,650 1,612 1,650 0 1,700 Other - Canadian Wildlife Services 00000 Total 335,083 283,710 345,852 10,769 470,241

MVCA 2021 Draft Budget Page 15 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Visitor Services Programs and Services in support of Sec. 21.1 1. ii) of CA Act Rentals Coordination Cloister Picnic Shelter Gate House Grounds Other Museum Operations Maintain and catelogue collections Organize and display collection Plan and execute special exhibits Acquire temporary exhibits Plan, stock, and manage gift shop Special Events Plan, design, implement events Volunteer management Professional development

Year-To-Date as at: Projected Balance Projected Variance Expenditures 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Wages/Benefits 122,623 112,404 116,623 (6,000) 74,439 Mileage/Expenses/Professional Development 1,000 100 500 (500) 500 Utilities - Telephone 5,000 1,518 5,000 0 5,000 Publicity 1,000 0 500 (500) 1,000 Signage 1,000 0 0 (1,000) 1,000 Admin/BankChrgs/Equip/GShop/M&S/SpEvExp/Sculpture 6,000 1,133 4,000 (2,000) 4,000 Interior Maintenance 2,000 309 1,000 (1,000) 1,000 Mississippi Mills Annual Grant Expense 00000 Night Sky Program (discontinued program) 00000

Total 138,623 115,463 127,623 (11,000) 86,939

Year-To-Date as at: Projected Balance Projected Variance Revenues 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget Special Grant - Provincial Grant 13,445 13,445 13,445 0 13,445 Municipal Levy 75,462 31,444 43,008 (32,454) 15,520 Special Levy 00000 User Fees - Conservation Areas 32,000 31,852 32,000 0 37,000 Donations Received 0 5,297 5,297 5,297 0 Special Grant - Miss Mills Grant - MOK & Naismith 11,716 11,974 11,974 258 11,974 Special Grant - Canadian Heritage Emergency Fund 0 11,899 11,899 11,899 0 Other - Parking Meter - Morris Island CA 6,000 9,553 10,000 4,000 9,000 Other -Tait McKenzie Sculpture Donations 00000

Total 138,623 115,463 127,623 (11,000) 86,939

MVCA 2021 Draft Budget Page 16 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Water & Erosion Control Infrastructure Programs and Services related to WECI eligible capital projects Major Asset renewal/replacement Capital planning Project planning and approvals Design and construction Commissioning and training Professional development

Year-To-Date as Projected Projected Balance 2021 Draft Expenditures 2020 Budget at: November 26 Variance to Dec 31 2020 Budget 2020 Budget Wages/Benefits 26,340 24,145 26,340 0 0 Dam Operation Guidelines and OMS Manuals 00000 Mazinaw Lake Dam Gate 0 3,650 3,650 3,650 0 Widow Lake Dam Retrofit Design 00000 Farm Lake Dam - Safety Assessment 40,000 0 0 (40,000) 0 Capital Assets: 00000 Shab Lake Dam Design Study 00000 Mazinaw Lake Dam Gantry 00000 Lanark Dam 00000 Carleton Place Dam 00000 Shab Lake Dam Final Design 0 0 60,000 60,000 0 Shab Lake Dam Construction 692,000 7,022 0 (692,000) 1,500,000 Widow Lake Dam 00000 Kash Lake Dam 100,000 39,657 55,000 (45,000) 50,000 Dam Preventative Maintenance 000015,000 Contributions to WCS Reserve 00000 Debt Repayment 00000 Total 858,340 74,475 144,990 (713,350) 1,565,000

Year-To-Date as Projected Projected Balance 2021 Draft Revenues 2020 Budget at: November 26 Variance to Dec 31 2020 Budget 2020 Budget WECI Grant 396,000 0 0 (396,000) 775,000 Municipal Levy - General 26,340 64,142 19,657 (6,683) 25,000 Deferred Revenue (WECI) 0 10,333 10,333 10,333 0 WCS Reserve 40,000 0 0 (40,000) 0 Special Reserves - Glen Cairn Provincial Share 396,000 0 115,000 (281,000) 15,000 Debt Financing 0000750,000 Total 858,340 74,475 144,990 (713,350) 1,565,000

MVCA 2021 Draft Budget Page 17 of 24 Debt Repayment

Objectives: - facilitate construction of new Administration Office

Budget Highlights: - continue with annual financing plan

Year-To-Date as Projected Balance Projected Variance Expenditures 2020 Budget at: November 26 2021 Budget Dec 31 2020 to Budget 2020

Capital Assets: Member Costs Advertising Borrowing Costs Official Opening Charges Professional Consulting Fees & Disb Project Management Permits/Approvals/Other Furniture & Equipment Allowance Moving Expenses Land Costs HQ Construction Cost

Sub-Total 00000

HQ Annual Financing Charge 277,005 277,005 277,005 0 277,005 WCS Annual Financing Charge 0 LIDAR Repayment 0 Grand Total 277,005 277,005 277,005 0 277,005

Year-To-Date as Projected Balance Projected Variance Revenues 2020 Budget at: November 26 2021 Budget Dec 31 2020 to Budget 2020

Provincial Grant 00000 Municipal Levy - General benefit 277,005 277,005 277,005 0 277,005 Municipal Contributions 2009-2013 00000 Loan 00000 Other 00000 Other - Deposit Returned 00000 Other - Turn Lane Cont C.Place/Southwell 00000

Grand Total 277,005 277,005 277,005 0 277,005

MVCA 2021 Draft Budget Page 18 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Other Capital Facilities Management Conservation Areas Vehicles Equipment LIDAR ‐ major data aquisition

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Expenditures 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget Conservation Area Signs (directional) Morris Island Bridge Decking CP Trail - Phase 1 CP Trail - Phase 3 10,000 10,000 0 K&P (railing replacement) 40,000 40,000 0 Purdon Boardwalk 2,000 2,000 0 12,500 Vehicles 35,500 35,500 0 68,600 Equipment 34,000 5,967 34,000 0 Computer Hardware 15,000 11,475 (3,525) 15,000 MOK - Workshop Building 8,000 8,000 0 0 MOK Washrooms 0 1,119 1,119 1,119 0 MOK 9,000 K&P Trail 50,000 Morris Island 0 CP Trail 20,000 Gauge & Communication Network 60,000 HQ - Sewer & Water Connection 00000 LIDAR 250,000

Total 144,500 7,086 142,094 (2,406) 485,100

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Revenues 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget Provincial Grant Municipal Levy - General 125,500 0 121,975 (3,525) 167,600 Other - Town of CP - Roy Brown Contr. 5,000 0 5,000 0 10,000 Reserves - Vehicles & Equipment 14,000 5,967 14,000 0 Reserves - Conservation Area 10,000 Reserves - WCS 17,500 Reserves - Operating 125,000 Other - Def. Revenue - MOK Washroom 1,119 1,119 1,119 Other - Grants 155,000

Total 144,500 7,086 142,094 (2,406) 485,100

MVCA 2021 Draft Budget Page 19 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Reserve Investments

2020 Budget 2021 Budget 2020 Budget Projected 2021 Budget Projected Dec 31 2019 Allocations Allocations Allocations Dec 31 2020 Allocations Dec 31 2021 Balance FROM FROM TO Reserves Balance TO Reserves Balance Reserves Reserves Capital Reserves HQ Building Reserve 338,701 0 338,701 30,000 368,701 Information Technology Reserve 32,000 15,700 16,300 16,300 Vehicles & Equipment Reserve 95,403 14,000 81,403 81,403 Water Control Structure Reserve - MVCA 208,885 0 89,761 298,646 17,500 65,745 346,891 Conservation Areas Reserve 17,000 0 25,000 42,000 10,000 32,000 Other Reserves Museum Building & Art Reserve 4,398 0 4,398 4,398 Sick Leave Reserve 73,843 0 73,843 73,843 Water Control Structure Reserve - Glen Cairn - Prov 578,771 203,218 375,553 97,104 278,449 Operating Reserve 918,969 63,890 855,079 169,599 685,480

Total 2,267,970 296,808 114,761 2,085,923 294,203 95,745 1,887,465

MVCA 2021 Draft Budget Page 20 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Watershed Monitoring - 2021 See Technical Studies & Watershed Planning Objectives: - to implement a comprehensive, integrated and coordinated monitoring program that fulfills the watershed monitoring and reporting needs of MVCA while furthering the interests of municipal, provincial and federal partners - raise awareness of lake/watercourse sensitivity to nutrient enrichment and encourage stewardship efforts - implement objectives of monitoring strategy - support enhanced monitoring on Mississippi Lake Strategic Priorities: - assess monitoring data to provide information to support the Plan Advisory and Regulations Programs, to track changes in the watershed due to the cumulative impact of development, climatic changes etc. and to enable reporting on watershed conditions - continued conversion of sampling data to digital format for use in GIS and web access and work in coordination with eastern conservation authorities. Budget Highlights: - Continue water quality monitoring on lakes through the Watershed Watch program - Continue partnership with Lake Stewards - Conduct benthic and fish community sampling in subwatersheds - Continue utilizing WISKI for storage of water chemistry data - Use WISKI for storage of biological monitoring data - Continue collecting stream temperature data on cold water streams - Continue monitoring surface water and ground water quality monitoring stations under the Provincial Monitoring Network - Produce Integrated Monitoring Report for 2019 season - Sample 13 City of Ottawa Baseline sites

Year-To-Date as at: Projected Balance Projected Variance Expenditures 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Wages/Benefits 153,931 128,276 131,931 (22,000) 0 Mileage/Expenses/Professional Development 18,000 10,203 9,000 (9,000) 0 Materials/Supplies/Equip/Gen Expenses 4,000 4,780 5,000 1,000 0 Lab Analysis (throughout watershed) 6,000 19,420 20,000 14,000 0 City of Ottawa Baseline Monitoring (incl. mileage and lab fees) 27,720 0 27,720 0 0 Poole Creek Subwatershed Study 0000

Total 209,651 162,679 193,651 (16,000) 0

Year-To-Date as at: Projected Balance Projected Variance Revenues 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Provincial Grant Municipal Levy 148,151 146,013 136,379 5,228 0 Special Levy (Baseline Monitoring City of Ottawa) 61,500 0 36,352 (25,148) 0 CSJ - Wage Subsidy 0 0 3,920 3,920 0 Other - City of Ottawa - Baseline Monitoring 00000 Other - RVCA Work Share Agreement 2020 0 16,666 17,000 0 0 Total 209,651 162,679 193,651 (16,000) 0

MVCA 2021 Draft Budget Page 21 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Studies - 2021 See Technical Studies & Watershed Planning Objectives: - complete surveys and studies required to fulfil MVC watershed management objectives

Budget Highlighs: - continue the program to update Floodplain Mapping in the City of Ottawa - complete update to floodplain maps for the lower Mississippi River watershed - complete flood depth maps and lower return period floodline maps - conduct Carp River Floodplain mapping study

Year-To-Date as at: Projected Balance Projected Variance Expenditures 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Wages/Benefits 122,655 102,213 122,655 0 0 Mileage/Expenses/Professional Development 00000 Ottawa Floodplain Mapping Update 1,000 9,163 0 (1,000) 0 Carp River - Floodplain Mapping Study 8,000 720 35,000 27,000 0 00 Casey Creek 0 0 45,000 45,000 0 Huntley Creek 0 0 16,250 16,250 0 Constance Creek 0 0 16,500 16,500 0

Total 131,655 112,095 235,405 103,750 0

Year-To-Date as at: Projected Balance Projected Variance Revenues 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Provincial Grant Municipal Levy 82,870 112,095 186,620 103,750 0 Special Levy 00000 Other - City of Ottawa Contribution 48,785 0 48,785 0 0 Other - National Disaster Mitigation Program 00000 Operating Reserve 0 0 0 0 Total 131,655 112,095 235,405 103,750 0

MVCA 2021 Draft Budget Page 22 of 24 Mississippi Valley Conservation Authority 2021 Draft Budget Regulations - 2021 See Plan Review & Regulations Programs and Services per Section 28 of CA Act, and per Sec. 4.7.1 of Sec. 39 Policies Manual Permit administration Develop/review Sec. 28 policies and procedures Respond to municipal, public, stakeholers queries Preconsultation meetings Review and process permit applications Issue permits Compliance management Compliance monitoring/inspections Respond to complaints Investigate non‐compliance Enforcement / legal action Professional development Contracted Services per MOUs for Septic Inspection/Reinspection Tay Valley ‐ Septic Inspection/Reinspecton program North Frontenac ‐ Re‐inspection program Central Frontenac ‐ Re‐inspection program

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Expenditures 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget

Wages/Benefits 246,754 205,628 246,754 0 0 Mileage/Expenses/Professional Development 10,000 8,221 8,000 (2,000) 0 Materials/Supplies/Gen Expenses 2,000 1,443 2,000 0 0 Legal Fees 17,000 7,970 12,000 (5,000) 0 Mississippi/Rideau Septic Program 75,000 411 75,000 0 0 Advisory Services 26,000 3,024 30,000 4,000 0 COVID Response 0 58 150 150 0

Total 376,754 226,756 373,904 (2,850) 0

Year-To-Date as at: Projected Balance Projected Variance 2021 Draft Revenues 2020 Budget November 26 2020 Dec 31 2020 to Budget Budget

Provincial Grant Municipal Levy 211,754 84,470 187,904 (23,850) 0 Special Levy User Fees - Permit Processing Fees - Permits/PropClear 80,000 99,485 101,000 21,000 0 User Fees - Mississippi/Rideau Septic Program 75,000 42,800 75,000 0 0 MVCF - Wetland Protection Fund 10,000 0 10,000 0 0 PLT Wage Subsidy 00000 Operating Reserve - Total 376,754 226,756 373,904 (2,850) 0

MVCA 2021 Draft Budget Page 23 of 24 Education - Currently Suspended Objectives: - to provide an environmental stewardship ethic through conservation based education programs and community outreach initiatives Strategic Priorities: - deliver Ontario curriculum based outdor education program - provide conservation based summer day camps - carry out MVCA flood safety mandate with Spring Water Awareness Program (SWAP) - promote Ontario curriculum based in-school environmental education opportunities - create additional outdoor education opportunities for significant sites within the watershed - increase communications with educators and public through social media presence Budget Highlights: - increased participation in environmental education professional development - creation of new outdoor education opportunities and community initiatives - provision of busing grants (MVCF) to bolster outdoor education bookings in winter - maintain delivery of SWAP - support Enviro-Thon (event cancelled by School Board for 2019)

Year-To-Date as at: Projected Balance Projected Variance Expenditures 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Wages/Benefits 105,621 88,018 105,621 0 0 Mileage/Expenses/Professional Development 3,000 659 750 (2,250) 0 Materials/Supplies/Equipment/General Exp 2,000 0 0 (2,000) 0 Publicity 1,000 0 0 (1,000) 0 Busing Program (winter) 2,000 0 0 (2,000) 0 Enviro-Thon 1,500 0 0 (1,500) 0 Childrens Water Festival 1,500 0 0 (1,500) 0 Watershed Road Show Inistiative 0 2,873 3,000 3,000 0

Total 116,621 91,549 109,371 (7,250) 0

Year-To-Date as at: Projected Balance Projected Variance Revenues 2020 Budget 2021 Draft Budget November 26 2020 Dec 31 2020 to Budget

Provincial Grant Municipal Levy 72,121 89,614 109,371 37,250 0 Special Levy 0 0 0 User Fees - Education Program 40,000 1,935 0 (40,000) 0 Other - MVCF - Busing 2,000 0 0 (2,000) 0 Other - OPG SWAP Grant 2,500 0 0 (2,500) 0 Other - Envirothon 00000

Total 116,621 91,549 109,371 (7,250) 0

MVCA 2021 Draft Budget Page 24 of 24 The 2021 Draft Budget that was presented to the Finance and Administration Advisory Committee on November 20th, 2020 reflected a total budget of $6,101,561. The following amendments were made to the draft in preparation for this meeting:

a) Information Management: reallocation of $450 from General Expenses to Highspeed Internet expenses. This change reallocates previously budgeted funds and has no impact on the levy. b) Other Capital – CP Trail (Roy Brown Park) Development: Construction of the look-out platform did not commence in 2020 due to the impact of COVID-19 which resulted in the reallocation of staff; and because the high cost of building materials made it impractical. MVCA proposes to place the unspent 2020 capital levied dollars ($5,000) into the Conservation Area Reserve and use the 2021 budget to start this project. c) The Town of Carleton Place provides 50% funding towards development of Roy Brown Park, up to a maximum of $5,000 per year. MVCA has requested that the Town place its 2020 allocation on hold, and to use that amount to double its 2021 annual contribution to $10,000. Staff will explore grant opportunities to offset costs for this project, with the understanding that it will be postponed until 2025 as set out in the 10-year Capital Plan if grants and contributions are not obtained. d) Other Capital – Gauge and Communication Network: The majority of MVCA gauges us dataloggers that are over 40 years old. MVCA has been informed that they can no longer be serviced by the supplier and will need to be replaced. Upgrade of this equipment was planned for 2023 at a cost of $30,000. Given this situation and that the National Disaster Mitigation program (NDMP) funds this type of hardware, this cost has been moved forward from 2023 to 2021, with a 50% funding offset coming from NDMP for this and the $12,500 previously identified under Gauges will require to be increased to $30,000. In order to fulfill MVCA’s portion of costs, a $17,500 debit of the Water Control Structure Reserve identified in 2023 would also be moved forward to 2021. None of these amendments impact the previously communicated municipal levy.

The Finance and Administration Advisory Committee recommended the following motion for the Board’s consideration on November 20th, 2020:

“Resolved that, the Finance & Administration Advisory Committee endorse the submission of grant applications to support implementation of the 2021 Capital and Operating programs as set out in the Draft 2021 Budget”.

As the minutes from the Committee will not be approved and provided to the Board prior to grant submission deadlines, it has been included in this report and recommended for the Board’s consideration.

3100/20 2 December 2020

2.0 MUNICIPAL LEVIES

As authorized by the Board of Directors on October 21, 2020, the municipal levy portion of the 2021 budget shows an inflation increase of 2.0% for inflation on the operating budget and 2.5% increase on the capital budget, and 1.5% for growth on both. This raises the total levy by 3.5% as shown in Table 2. The Special Levy is only paid by the City of Ottawa and is for delivery of its Baseline Water Quality Monitoring Program. The program was previously delivered as a contracted service and this change was made at the request of the City.

Table 2: MUNICIPAL LEVIES 2020 2021

General Levy 2,588,714 2,679,319

Capital Levy 543,606 565,350

Total 3,132,320 3,244,669 Special Levy 61,500 62,000

In 2021, the municipal levy will constitute 53.3% of total revenues, down from 62.13% in 2020.

3.0 OPERATING BUDGET

Key changes/highlights between the 2020 and 2021 operating budgets are the following:

1. Revenues: Plan Review User Fees are Based on 2020 volume projected to increase from $135k to $148k 2. Revenues: Regulations /Permits User Fees Based on 2020 volume and permit fee are projected to increase from $80k to $92k cost reduction has now ended 3. Revenues: Visitor Services – Conservation Based on 2020 volume and increased Area Passes and Parking Revenues are popularity of the sites during COVID-19 projected to increase $8k 4. Expenditure: several departments wage Wage realignments to match Section allocations adjusted to be aligned with 39 definitions results in staff costs Section 39 funding model going down in some departments and increasing in other departments. 5. Expenditure: Administration – legal and Based on 2020 actual expenditures professional costs projected to increase $10k 6. Expenditure: Property Management – Additional cleaning required to COVID expenses to increase $42k continue at MICA, MOK and Purdon due to COVID-19 health unit recommendations

3100/20 3 December 2020

7. Expenditure: Visitor Services decreased Student positions at MOK is proposed expenses for student positions $25,500 to be dependent on grant funding 8. Expenditure: Stewardship program to be Proposed 3-year pilot project for enhanced for a resulting increase of $55k stewardship initiatives 9. Expenditure: Education Program – Education Program currently currently suspended, results in reduced suspended due to COVID-19 expenses of $72k

4.0 CAPITAL BUDGET

The capital projects planned for water control structures (WCS) in 2021 are:

• Reconstruction of Shabomeka Lake Dam $1,500,000 • Kashwakamak Lake Dam – Dam Safety Review $50,000 • Annual Dam Preventative Maintenance $15,000

The Shabomeka Lake Dam project costs are proposed to be funded 50% by the WECI program, and the balance through long-term debt financing.

Safety assessments are carried out at the dams on a 5-year rotating basis.

Capital improvements proposed for Conservation Areas in 2021 are the following:

• MOK – replace riverside lookout $9,000 • Purdon – replace sections of boardwalk $12,500 • K&P Trail – install safety barriers on trail $50,000 • Roy Brown Park – lookout development $20,000 (Funding Dependent)

These works and other capital (vehicles, IT, HQ mortgage) are to be funded through the Municipal Levy.

5.0 RESERVES

A fundamental objective of the IFP and updated capital plan was to maintain adequate reserve balances over the planning period to allow for emergencies. Table 3 illustrates how reserve balances are projected to change over the next year, and by the end of 2030. This does not take into consideration inflation applied to the capital projects shown in the Capital Plan.

3100/20 4 December 2020

Table 3: Reserve Balance Projections 2020 2021 2030

Operating Reserve – YE Balance $855,079 $730,079 n/a

Capital Reserves – YE Balance $1,152,603 $1,154,596 $1,063,694

Contribution to Reserves $114,761 $95,745 $114,375

Allocations from Reserves $296,808 $71,252 0

6.0 LONG-TERM DEBT

Table 4 shows the debt schedule as proposed.

Interest and Annual Table 4: Debt Schedule Principal Retirement Amortization Payments Shabomeka Lake Dam $750,000 2.09% for 25 years $38,670 2046

HQ / works yard mortgage $4,640,000 3.4% for 25 years $277,005 2040

Annual debt payments are to be made from the annual operating budget.

7.0 NEXT STEPS

Subject to the Board of Director’s deliberations, the Draft budget will be adopted or revised and circulated to member municipalities for consideration and comment before being approved by the Board at the AGM in February. If required, the GM may recommend a meeting of the Finance Committee to consider and address comments received.

3100/20 5 December 2020

REPORT 3099/20

TO: Board of Directors, Mississippi Valley Conservation Authority

FROM: Sally McIntyre, General Manager AND Angela Millar, Treasurer

RE: 2021-2023 Interim Financial Plan and Update to the 10-year Capital Plan

DATE: November 27, 2020

Recommendation:

That the Board of Directors approve the draft Interim Financial Plan and Update to the 10-year Capital Plan as recommended by the Policy & Priority Committee and Finance & Administration Committee.

______

In September 2020, staff identified operating and capital financial trends and pressures and received direction to update the 10-year Capital Plan and to prepare an Interim Financial Plan to map out how pressures could be addressed.1

In October 2020, an evaluation methodology was tabled to support prioritization of programs, services, projects and other initiatives; and staff received direction for development of the 2021 budget, including consideration of how financing could be used to help deliver projects for assets with lifecycles greater than 25 years.2

In November 2020, draft plans were tabled at the Policy & Priorities Committee for review and comment on the recommended suite of programs and initiatives, and to the Finance & Administration Committee to review the affordability and financial strategy proposed to enable implementation of the plans.3 Both Committees recommended approval of the plans, as presented.

If approved, these plans will form the basis of annual work planning and budgeting for the next three years 2021-20023. The plans will be refined and updated as more detailed cost information becomes available and in response to any legislative and regulatory changes that may arise.

1 Refer to Staff Reports 3069/20 and 3070/20. 2 Refer to Staff Reports 3080/20 and 3086/20. 3 Refer to Staff Reports 3092/20 and 3095/20.

3099/20 1 November 2020

Interim Financial Plan 2021-2023 and 10-year Capital Plan Update, 2021-2030

December 2020

1.0 INTRODUCTION

Mississippi Valley Conservation Authority is moving from a period of steady state operations into a phase of capital renewal and evolving programming under amended legislation and regulations. These changes are placing pressures on both operating and capital budgets as identified in Staff Report 3074/20 the Interim Financial Plan: Background Report tabled in September 2020.

This document identifies proposed operating priorities for the period 2021-2023, and capital priorities for the period 2021-2030. It also identifies how these programs and services are currently funded, and recommends a funding approach for the capital program going forward.

Once finalized and approved, the Interim Financial Plan and updated 10-year Capital Plan will serve as the baseline financial plan against which changes can be applied arising from legislative and regulatory amendments expected later this year.

Appendix A 2 December 2020 2.0 APPROACH AND METHODOLOGY

The following steps were taken to update the 10-year Capital Plan and prepare the 2021-2023 Interim Financial Plan (IFP):

Completed capital needs assessment –identified works in progress (WIP), activities and projects required to meet regulatory requirements, address growth, adapt to climate change, or achieve corporate objectives such as good asset management and maintaining service standards. Refer to staff report 3069/20 for results.

Reviewed existing programs and services –to assess which may be deemed mandatory1 under 21.1(1) 1. and eligible for the municipal levy once legislative changes come into force: 21.1 (1)2 The following are the programs and services that an authority is required or permitted to provide within its area of jurisdiction: 1. Mandatory programs and services required by the regulation. • mitigating risks from natural hazards. • conservation and management of authority owned/managed land. • serving as a source protection authority under the Clean Water Act. • other programs and services prescribed by the regulations. 2. Municipal programs and services that the authority agrees to provide on behalf of municipalities under Memoranda of Understanding or other agreement. 3. Other programs and services as the authority may determine are advisable to further its objectives. Reviewed existing staffing – to assess the degree to which current workloads support one or more mandatory, municipal or other programs and services.

Assessed capital and operation priorities – using the methodology outlined below. Refer to Attachments 2 and 3 for results.

1. Identify the project driver: • External - Regulatory (including health and safety compliance) • External - Growth (addressing workload volumes and service standards) • External – Climate Change (adaptation and risk mitigation) • Internal - Strategic direction (corporate planning documents; continuous improvement)

1 For the purpose of this exercise it was assumed that programs and services that currently qualify for the annual provincial grant under Section 39 of the CA Act or Water and Erosion Control Infrastructure program grants represent work that will be considered “mandatory” going forward. 2 Summary descriptions only. Actual wording can be found at https://www.ontario.ca/laws. (accessed Nov. 1/20.)

Appendix A 3 December 2020 2. Assess the risk of not addressing the pressure (likelihood versus consequence analysis.) High/Medium/Low risks are shown as Red/Orange/Green in Attachments 2 and 3. 3. Identify linkages to other projects (cost optimization and leveraging opportunities) 4. Estimate net pressure on municipal levy (identify funding offsets and financing options) Conducted affordability review – to determine what can be afforded assuming the current funding model, reserve balances, and annual capital contributions; and with and without financing of major capital works. Refer to Attachment 4 for scenario results.

Prepared plans – the draft IFP and 10-year Capital Plan reflect adjustments to programs and services, staff allocations, and phasing of capital works to address the financial limitations of the organization. Refer to Attachment 1 for the recommended updated 10-year Capital Plan.

2.1 Assumptions re: Capital Planning The following assumptions were made in updating the 10-year Capital Plan:

1. Continuation of current financial practices as approved in 2018: • Annual Capital Levy that does not fluctuate up and down year over year. • Annual Capital Levy reflects annualized 10-year capital costs, not annualized lifecycle replacement costs. • The Annual Capital Levy includes a fixed annual mortgage payment of $277,005 for the Authority HQ, (to be retired in 2040) yielding an estimated balance of $250,000 (2018$) for pay-as-you-go (PAYGO) projects and contributions to reserves.3 2. The 10-year capital needs (excluding mortgage payments) are roughly: • 75% for Water Control Structures (WCS) and Flood Forecasting & Warning (FFW); • 15% for Conservation Areas and HQ needs; and • 10% for Vehicles & Equipment and Information Technology. 3. Approximately 40% of WCS and FFW costs will be offset by Water & Erosion Control Infrastructure (WECI) funding from the province.4 4. The 10-year capital program focuses on areas of high risk. 5. The capital reserve funds will have a combined 2020 YE balance of approx. $1.15 million. 6. The Annual Capital Levy of $527,005 (2018 dollars) will be adjusted annually to replenish the combined reserve balance over the ten-year period.5

3 Plus approved annual increases. 4 Not all WCS and FFW projects qualify for 50% funding. 5 The proposed capital levy increase in 2021 is 2.5%. In subsequent years the annual increase to the capital levy would vary between 3.5% and 6.5% to allow for a 2030 YE combined reserve balance roughly equal to YE 2020. This does not allow for the impact of inflation on the cost of capital projects over the 10-year period and full replenishment is not forecasted. It also assumes debt financing of two major projects.

Appendix A 4 December 2020 7. Provincial laws limit municipal debt financing payments to 25% of own-source revenues.6 One or more member-municipalities could issue a debenture on behalf of the CA for a qualifying project. It is understood that the CA debt would count towards the municipality’s 25%. 8. Existing mortgage payments represent 7.5% of the Authority’s own source revenues. The Authority has room to borrow.

The federal government has the money, the provincial governments have the constitutional authority, and local governments have the responsibility for making the actual investments.7

Over 50% of Authority revenues for capital investments are from its eleven member-municipalities.

6 O. Reg. 403/02: Debt and Financial Obligation Limits, Municipal Act, 2001 (accessed November 1, 2020.) 7 Hugh Mackenzie, “Canada’s Infrastructure Gap: Where it Came From and Why It Will Cost So Much to Close,” Canadian Centre for Policy Alternatives (2013): 13.

Appendix A 5 December 2020 3.0 KEY FINDINGS AND CONCLUSIONS

The following are key findings and conclusions based upon analysis carried out to update the 10-year Capital Plan and prepare the IFP.

3.1 Capital Program Refer to Attachment 1 for the recommended updated 10-year Capital Plan.

1. The recommended 2021 Capital Levy is $565,350, of which $277,005 is dedicated to the mortgage payment. This leaves $288,345 for Pay-As-You-Go (PAYGO) projects and contributions to reserves in 2021. 2. Actual annual capital needs over the next 10 years range from a low of $301,000 to a high of $1.04 million, net of WECI grants, and excluding mortgage payments. 3. One high year would deplete the capital reserves. Two high years are predicted over the planning period, driven by the Shabomeka and Kashwakamak dam projects. 4. Repair and replacement of dam structures and related studies represent the largest financial burden and potential risk. However, dedication of annual capital levies exclusively to that purpose would seriously undermine other areas of the organization. Water Control Structures (WCS) 5. The Water Control Structure Reserve and the Glen Cairn Reserve8 have a projected 2020 year-end (YE) balance of $674,200. 6. The Shabomeka Lake Dam replacement project scheduled for 2021 will cost between $1.3- $1.5 million. To deliver this project on a Pay-As-You-Go (PAYGO) basis, and assuming 50% WECI funding, MVCA requires up to $750,000. This could be achieved by depleting those reserves and using the 2021 capital levy to cover the difference. 7. Alternatively, a portion of funds could be taken from the operating reserve to be repaid in future years. 8. Both approaches would effectively deplete the two capital reserves leaving little for emergencies; and no funds to support delivery of other WCS projects including planned studies of the Kashwakamak Lake Dam scheduled to commence in 2021. (The Board approved deferring work at Kashwakamak based upon a risk assessment that recommended those studies and that the structure be replaced within 5-years.) 9. Debt financing of the Shabomeka Lake Dam would allow continued use of the two reserve funds for other high priority WCS projects (including some that do not qualify for WECI grants), maintain an emergency balance, and mitigate future increases to the capital levy. 10. Assuming debt financing of the Shabomeka Lake Dam, the projected reserve balances in 2029 would roughly equal what they are today. The cost of the Kashwakamak Lake Dam work is currently estimated at $1.5 million which, at 50% WECI funding, equals $750,000.

8 Use of this reserve is limited by parameters set by the province. It can be used for major capital WCS works and a variety of other uses.

Appendix A 6 December 2020 As with Shabomeka, carrying out the Kashwakamak project on a PAYGO basis would deplete the WCS and Glen Cairn reserves, leave no buffer for emergencies, and prevent smaller projects from occurring (including regulated safety inspections.) 11. Alternatively, the Board could levy a premium on the annual capital levy in the two years that the projects proceed. This is not recommended due to current fiscal circumstance, and the Board’s previously stated preference for predictable levies over the planning period. 12. Debt financing of the Shabomeka Lake Dam and the Kashwakamak Lake Dam projects allows them to proceed in a timely manner without depleting reserves or requiring significant increases in the Capital Levy, as follows: 1. Shabomeka Lake Dam, $750,000 over 25 years at 2.09 % = $38,670/year; and 2. Kashwakamak Lake Dam, $750,000 over 25 years at 2.09% = 38,670/year 13. The province recommends borrowing where appropriate: “Borrowing allows (municipalities) to spread out the cost of the project over its useful life and allows infrastructure costs to be paid not just by today’s taxpayer, but by future users as well.”9 This holds true for CA dams as shown by Figure 1. 14. Carrying these two loans would raise the Authority’s total debt payments to 9.7% of own source revenues.

Figure 1: Paying for long-life assets

$1,200,000 First generation pays for entire 100-year asset life via debt financing due to limited reserve balance $1,000,000

$800,000

$600,000 Last generation pays for asset replacement by $400,000 Next 3 generations "pay it forward" by debt financing contributing to reserve balance balance required $200,000

$- 2021-2046 2047-2071 2072-2096 2097-2121 2122-2146

Figure 1 illustrates proposed financing of Shabomeka Lake Dam commencing 2021 compared to a sinking fund approach that is recommended for future replacement of the dam in 100 years.

9 Ontario. “Understanding municipal debt”, accessed Nov. 3, 2020.

Appendix A 7 December 2020 Conservation Areas 15. The Conservation Area Reserve has a projected 2020 YE balance of $42,000. 16. The combined value of all projects identified for the Conservation Areas over the next ten years is $730,000 or an average of $73,000 per year. 17. Four High Risk projects should be carried out over the next three years, with a combined value of $74,000: 1. MOK – Gatehouse accessibility and security improvements at ~$10,000. 2. MOK – Rebuild the Riverside Look-out for public safety at ~ $9,000. 3. Purdon – Replace boardwalk for public safety at ~$50,000 total (over 4 years.) 4. MICA – Bridge repairs for public safety at ~$5,000. 18. A fifth compliance-driven project: accessibility improvements at the Education Centre valued at ~$8,000 has been deferred pending decisions regarding future educational programming and use of the building. 19. A sixth compliance-driven project results from a recent structural and safety assessment of the Clyde River bridge on the K&P Trail. Cost estimates to replace the decking, railing, and related works range from $123,550 to $221,500 (design options vary in durability and longevity etc..) Refer to Staff Report 3093/20 for details. $50,000 has been included in 2021 to address immediate safety concerns. 20. Several Medium Risk projects are designed to maintain current functionality and safety (e.g. replacement of wood chips at play structure.) Most can be delayed if needed, but not indefinitely. 21. Some Low Risk projects are suitable for fundraising (e.g. balcony repairs) and could be carried out if sufficient grants or donations are received. 22. Most museum improvements have been deferred to after 2023, but could proceed in the interim if desired or if fundraising facilities their implementation. HQ Facility10 23. Connection of HQ to municipal water and sewer lines at an estimated cost of $348,000 (2018$) is planned for 2023. The current HQ reserve balance of $338,701 supplemented by PAYGO will allow for connection to the system. (Connection during construction of the adjacent subdivision is needed to mitigate significant cost increases. Negotiations are currently underway regarding the location of fire hydrants that could impact costs.) 24. An additional $105,000 in capital needs has been identified for the HQ facility as it reaches 10-years in age, reflecting the need for modest capital renewal. 25. Greater annual contributions to the reserve fund are required to allow for major equipment/component replacement at the facility in future (i.e. sinking fund.11)

10 Mill of Kintail (MOK), Purdon, Morris Island (MICA), Palmerston-Canonto, K&P Trail, Carp River (CRCA) 11 Sinking Fund - established by setting aside revenue over a period of time to fund a future capital expense. For example, taking the replacement cost of a dam, dividing that by the number of years remaining life, and setting aside that amount annually to allow for future replacement.

Appendix A 8 December 2020 26. Replacement of some components of the HQ could be eligible for debt financing due to their long-life. This would mitigate the need to set aside significant funds in the intervening years which taxpayers are already paying for by way of mortgage payments. Information & Communications Technology (ICT) 27. The Information Technology Reserve Fund has a projected 2020 YE balance of $16,300. 28. It has been Authority practice to set aside $12,000/year to replace an average of three computers and three monitors a year, and for periodic data acquisition (e.g. DRAPE aerial photography.) 29. This assumes an average life of most hardware in excess of 10 years; and DRAPE acquisition once every five years. 30. Lifecycle replacement of larger capital items such as the plotter (used to produce mapping), storage devices, servers, and the boardroom A/V system were not included in the 2018 capital plan. Nor did it allow for acquisition of LiDAR elevation data as recommended in report 3088/20. 31. Increasing the annual ICT budget to $15,000/year will allow for scheduled lifecycle replacement of larger ICT assets over the planning period supplemented by PAYGO funds in the year of expenditures. 32. Borrowing up to $125,000 from the Operating Reserve would allow the Authority to acquire LiDAR data. This could be repaid to the reserve at a rate of $5,000/year over 25 years. Elevation data does not change significantly on a watershed basis and the life and usefulness of this data warrants the internal loan. (The Operating Reserve has a projected 2020 YE balance of $855,079.) 33. The Authority recently received a cost estimate of $65k to upgrade the boardroom A/V systems to improve audio quality and user experience while video-conferencing. The project cannot be afforded in the near-term without a similar internal loan. The upgrade was not included pending a decision from the Board on the value of this investment. Vehicles and Equipment 34. The Vehicles and Equipment Reserve Fund has a projected 2020 YE balance of $81,403. 35. The Authority has 10 vehicles, all of which require vehicle markings/decals, 2-way radios, amber globe safety lights etc. and, in the case of trucks, storage systems for equipment, trailer hitches etc.. 36. Vehicles should be replaced on a five-year rotation to ensure that they are in good working condition and not subject to breakdown and significant repair costs. 37. Other major equipment needs over the 10-year planning period include an ATV and ATV tracks, a tractor, a boat and motor, tandem utility trailer, and riding lawn mower. 38. This equipment has a combined estimated cost of $96,000. No major equipment is expected to be needed within the first three years, however, monies should be set aside to afford their replacement in later years of the capital plan as they are essential for operations.

Appendix A 9 December 2020 39. In recent years, the annual budget has set aside $60,000-65,000/year for vehicles and equipment, which equates to replacing vehicles on a ten-year rotation, or double the desired service standard and with no allowance for outfitting vehicles. 40. Increasing the annual allocation to $68,600 will maintain the current standard of vehicle replacement and ensure that essential equipment can be replaced when it reaches the end of its lifecycle. 3.2 Programs and Services Table 1 summarizes current programs and services provided by the Authority, and where they may have been classified under regulations expected per Bill 108. With tabling of Bill 229 on November 5, 2020, these allocations could change, particularly items 5 and 6 due to proposed changes in the planning and regulatory roles of conservation authorities. Table 1 is based upon the assumption that costs currently eligible for the MNRF annual Section 39 grant12 or WECI grants would be considered mandatory; as well as matters directly related to Conservation Area management and source water protection.

Table 1: Potential classification of costs per Bill 108 (based upon MVCA 2021 Draft Payroll Budget) Programs and Services Mandatory Municipal13 Other 1. Water Control Structures (WCS) – O&M 9.1% 2. WCS – Preventative Maintenance 3.7% 3. Flood Forecasting and Warning 6.8% 4. Conservation Areas and HQ 7.9% 5. Technical Studies & Watershed Planning 19.4% 3.5% 0.8% 6. Planning and Regulations 16.6% 6.3% 7. Communications 0.05% 3.5% 8. Stewardship and Education 0.4% 2.0% 9. Visitor Services 3.0% 10. Vehicles and Equipment 0.4% 11. Information & Communication Tech. 0.2% 12. Administration 16.35% Total $2,058,237 $257,744 $230,039

The following findings and conclusions focus on work plans for 2021-2023, and on areas shown as ‘Municipal’ or ‘Other’ in Table 1.

12 Ontario. Policies and Procedures for Determining Eligibility for Provincial Grant Funding to conservation Authorities. June 13, 1997. 13 Memoranda of understanding, special levies, or other agreements exist with one or more municipalities for these services today.

Appendix A 10 December 2020 Stewardship and Education 1. Stewardship and education programs and services are not expected to qualify as mandatory. Some elements prescribed by source protection plans14 may qualify. 2. Currently, the following stewardship programs are delivered under formal agreements: • Septic Reinspection Program (Tay Valley, North Frontenac, Drummond North Elmsley) • Ottawa Rural Clean Water Program (City of Ottawa) • Forest management (County of Lanark 5-year plan; annual timber assessment and marking) 3. The following stewardship programs are delivered through a combination of grants and the municipal levy, and can vary year to year: • Trees Canada Reforestation Program (rural tree planting in partnership with RVCA) • Watershed Watch Program (support to residents in lake monitoring program, in partnership with Watershed Canada) • Lake Stewards Program (support to residents in lake monitoring program, in partnership with the MECP and the Federation of Ontario Cottagers’ Associations) • Ottawa City Stream Watch Program (monitoring of tributaries) 4. The following activities are carried out on an ad hoc basis with community groups and are funded by the municipal levy; and are often but not always offset by one-off grants: • Shoreline naturalization on public sites • Erosion control on public sites • Support to lake associations such as lake planning • Lake Links, annual stewardship event in partnership with Watersheds Canada 5. The average net cost to the municipal levy to deliver stewardship programming over the three years 2017-2019 was approximately $34,600/year. 6. To date, stewardship programming has been delivered on a part-time basis. Members of the public and the Public Advisory Committee for the Watershed Plan have indicated significant interest in enhanced Stewardship programming by the Authority. 7. There is an opportunity to expand stewardship work, particularly where grants are available to offset costs. 8. A three-year pilot is recommended 2021-2023 to determine the degree of interest, uptake, and affordability given grants available and limits imposed by regulation. 9. The education program (currently suspended) is comprised of the following services: • Spring Water Awareness Program (delivered in February/March; the SWAP is funded by Ontario Power Generation) • Half-day programming for elementary students (Sept.-Jan.; April-June.) • Summer camp program (6 weeks per year)

14 Per the Ontario Clean Water Act, 2006, accessed November 3, 2020.

Appendix A 11 December 2020 10. Due to COVID-19, in lieu of the above, staff conducted 32 outreach events at public boat launches and beaches over July-August, funded by the municipal levy. Stewardship messaging as well as key facts about the watershed and related issues were shared. 11. Between 2017-2019, the education program was booked on average 60 days per year, delivered the SWAP to roughly 20 schools/year, and provided summer camp programming to an average of 120 children/year. 12. School and summer camp programming was delivered on a fee for service basis, and subsidized by the municipal levy an average of $62,500/year between 2017-2019. 13. An assessment of the existing education program indicates a significant amount of “down time” and an opportunity to yield equal or greater public engagement and on-the-ground results through alternative methods. 14. The Authority recently developed a mobile application—Eco Trekr, that will allow primary school-aged students to learn about the Carp River Conservation Area as they walk the site with a teacher, friends or family. The app is game-based and links to educational facts and challenges; and can be expanded and used for other MVCA conservation areas and facilities. The app is scheduled for launch in spring 2021. 15. During 2021-2023, staff propose to pilot use of Eco Trekr at the Carp River Conservation Area, expand use of the tool to the MOK, and investigate alternative service delivery models for delivering CA-based curriculum with school boards in the watershed. 16. Continued suspension of the school and camp programs is recommended through to the end of 2022 given ongoing uncertainty regarding school programming due to COVID-19 and the potential of providing self-directed services for teachers and students at less cost. 17. This approach would also alleviate the need in the near-term to upgrade the Education Centre entry to become AODA-compliant. 18. Discussions are on-going with OPG regarding the potential for delivering SWAP remotely in spring 2021. Watershed Planning and Technical Studies 19. Watershed Planning is eligible for the Section 39 grant and is a foundation piece to watershed management and the mandate of conservation authorities. On-going work on the Mississippi River Watershed Plan will inform drafting of MVCA’s Strategic Plan in 2021, and support refined priority setting and budgeting for the next 5 years. 20. Upon completion of the Plan in 2021, efforts will be directed towards implementing priority projects identified for MVCA. 21. Continued engagement of the Public Advisory Committee post delivery of the Watershed Plan is desirable to maintain and expand ties to the community and facilitate implementation. 22. Continued engagement of indigenous communities regarding the Watershed Plan and matters of shared interest was recommended in the Mississippi River Management Plan – Implementation Report, 2020 recently approved by the Province. This will require

Appendix A 12 December 2020 sustained investment in relationship-building and technical support per recommendations of the Truth and Reconciliation Commission of Canada Calls to Action, 2015. 23. Not all technical studies carried out to support development of the Watershed Plan are eligible for the Section 39 grant, specifically: • Hydrological, hydraulic, and morphological studies are eligible, as are mapping and associated data management. • Surface water quality monitoring, all ground water monitoring, and all aquatic and terrestrial studies are ineligible, as are mapping and associated data management. 24. A mix of eligible and ineligible studies are needed to fulfill the Authority’s obligations under the Mississippi River Water Management Plan, 2006.15 25. None of the studies completed by the Authority are carried out by any other public agency in the area. The MNRF acknowledged that it curtailed its field studies in the aforementioned Implementation Report, 2020.16 If the Authority withdraws these services, staff, the Board and others will lose the data needed to identify trends and issues, and to support informed permitting, policy and investment decisions. 26. At present, the following “ineligible” field studies are carried out by MVCA: • Water quality monitoring is carried out at 14 Provincial Water Quality Monitoring Network (PWQMN) sites on behalf of the MECP every year. MVCA is not compensated for the work, but uses the results to help assess lake, river, and watershed health. Samples are analyzed at provincial laboratories at no cost to the Authority. • Water quantity and quality monitoring is carried out at 9 Provincial Groundwater Monitoring Network (PGMN) sites on behalf of MECP every year. MVCA is not compensated for that work, and has recommended significant modifications to the program to yield useful data to the Authority and others.17 • Since 2018, the Authority has carried out a baseline monitoring program of 17 surface water sites under an MOU with the City of Ottawa. The City provides funding for 0.5 FTE for that purpose, and conducts analyses at its own laboratory and expense. • The Authority conducts annual water quality monitoring at key locations in the watershed, and targets a selection of smaller lakes each year for detailed study on a rotating basis.18 Results are published and provided to lake associations and area municipalities the following year; and used to prepare a Watershed Report Card every 5-6 years.

15 For example, Section 4 states that MVCA is to support MNRF in environmental monitoring to evaluate the effectiveness of the Plan in protecting aquatic species and habitats. 16 “In some cases, MNRF has not fulfilled commitments identified in the approved Water Management Plan (WMP)... Over time and since the approval of the WMP, ministry priorities, structure and approaches have shifted including those for Water Management Plans.” The Implementation Report is on MVCA’s website. 17 Per Board direction, notice was given to the province that MVCA will be withdrawing from the PGMN pending a review of the ground water monitoring sites and program design. 18 Lake water is tested/analyzed for Total Phosphorus; stream sites are sampled for biota and habitat, not water chemistry.

Appendix A 13 December 2020 • The Authority also has a limited number of temperature gauges in streams serving as cold water fish habitat that are checked periodically; and carries out spring-time surveys at different headwater locations each year to document flow inundation and seasonal habitats. • Sampling and modeling of algae growth in Mississippi Lake. • Pre and post-development fish and benthic sampling is carried out in areas identified as undergoing development pressures to assess baseline conditions, determine mitigation requirements, and identify opportunities to improve habitat conditions. 27. The average net cost to the municipal levy to deliver the above field monitoring and studies between 2017-2019 was $57,685. 28. There are opportunities to improve aquatic and terrestrial field studies that are being investigated for implementation in 2021-2023. • Reduce frequency in monitoring sites with consistently good to excellent water quality. • Increase frequency in monitoring higher risk sites to allow for better trend analysis. • Focus habitat/fisheries assessments on unevaluated wetlands near urban areas to identify connectivity amongst them and to Provincially Significant Wetlands (PSWs). • Pursue discussions with MECP regarding modifications to the groundwater monitoring program. • Increase and improve citizen-science field monitoring. • Improve sharing and promotion of the monitoring data and reports. 29. Technical studies to be carried out 2021-2023 that are eligible for Section 39 funding are the following: • Dam Safety Reviews (DSR) for the following structures: o Kashwakamak Lake Dam o Carleton Place Dam o Lanark Dam • Kashwakamak Class Environmental Assessment • Safety boom design studies for Shabomeka Lake and Carleton Place Dams 30. Depending upon the level of funding for LiDAR data acquisition, flood plain mapping of the Clyde River in the area of Lanark Village would be updated. 31. The capital and operating budgets assume that all of the above studies will receive 50% WECI funding; except the LiDAR project, for which 50% funding will be sought under the National Disaster Mitigation Program. 32. In addition, the following technical studies are to be completed on a cost recovery basis under an MOU with the City of Ottawa: • Carp River Flood Plain Mapping • Casey Creek Flood Plain Mapping • Watts Creek and Shirley’s Brook Flood Plain Mapping

Appendix A 14 December 2020 Planning and Regulations 33. Section 28 regulation programs are eligible for the Section 39 grant, but not all planning services are eligible, specifically: • Planning input and advice to municipalities on behalf of the province on Natural Hazards per section 3.1 of the Provincial Policy Statement (PPS) are eligible. • Planning input and advice on all other matters are ineligible (for example, advice regarding hydrogeology, natural heritage protection, and stormwater management.) 34. Depending upon the scope and nature of changes made by the new regulations, significant effort may be required over 2021-2022 to understand the changes and to modify as needed, permitting practices and guidance documents for staff, area municipalities and the public. 35. As well, a compliance promotion and inspection program will be developed as set out in Staff Report 3030/19 that addresses any changes in regulation. 36. Ineligible planning and regulation services are mostly delivered on a fee for service basis, primarily via MOUs with the County of Lanark, City of Ottawa, and the townships of Tay Valley, North Frontenac, Drummond North Elmsley, the Town of Carleton Place and the Municipality of Mississippi Mills.19 Visitor Services

37. Visitor services includes facility rentals for weddings and community groups, museum operations, and the hosting of special events such as Kintail Country Christmas. 38. Museum operations are supported by the following grants20: • Annual grant from the Municipality of Mississippi Mills; and • Annual provincial Community Museum Operating Grant (CMOG). 39. Facility rentals are directly tied to operation of the site as a conservation area, and allow for enhanced use of the property on a fee for service basis. 40. The average annual net cost to the municipal levy between 2017-2019 was $80,084. 41. An ad hoc committee established by the Board is currently examining options for funding and operation of the Mill of Kintail Museum. 42. Until the regulations are issued and take effect or an alternative service delivery model has been found to fund and operate the museum, continued operation is planned at a reduced level of service per COVID-19 and the financial constraints of the organization.21

19 MOUs for planning advisory services with Lanark and Ottawa; for septic reinspection with Drummond North Elmsley, Tay Valley, and North Frontenac; and for source water protection with Carleton Place and Mississippi Mills. 20 Under COVID-19, an additional grant was secured from the federal government. 21 During the 2020 season, the museum was open Fridays through Mondays 10am-3pm.

Appendix A 15 December 2020 Facilities Management / Conservation Areas 43. Current operations represent the minimum required to maintain the safety, quality, and aesthetic experience of the Authority’s conservation areas. 44. Typical activities include hazard tree identification and removal, inspection and maintenance of play structures, replacement of deteriorating boardwalks, repair of retaining walls, repair and rehabilitation of buildings, lawn mowing and trash removal, outhouse operations and maintenance, snow clearing, and parking meter operations. 45. Challenges in 2020 arising from COVID-19 that are expected to continue into 2021: • Increased washroom cleaning needs per health unit recommendations; and • Historic high attendance with consequent overflow of parking onto nearby roads. 46. Higher attendance levels warrant more frequent washroom cleaning should these be sustained post COVID-19 operations. 47. Authority staff accumulated significant overtime (OT) in 2020 to address washroom cleaning requirements. This cannot be continued into 2021 without impacting staff availability as the Authority provides time-off-in-lieu (TOIL) instead of OT pay. 48. Contracting out washroom cleaning for the Mill of Kintail and Morris Island sites is estimated to cost approximately $42,000/year. 49. In launching the new Carp River Conservation Area, additional tasks will be required— primarily related to sign installation and the construction of bird and bat boxes and platforms and a lookout. Day to day operations and maintenance will remain with the City. Flood Forecasting and Warning (FFW) 50. All current and planned FFW activities are eligible for the Section 39 annual grant. 51. Project management and delivery of the following priority projects are planned for the period 2021-2023: • Watershed LiDAR acquisition – terrain data creation upon receipt of data files • Bathymetric data collection – field work • Development of a numerical watershed model – in-house • Expansion of monitoring network as set out in the 10-year Capital Plan • Development of digital forms for data collection and dam operation, inspection and maintenance – in-house • Development of automated data QA/QC procedure – in-house • Development of raster tools for flood forecasting and low flow response – per long- term WISKI operating contract in partnership with 9 other conservation authorities. Water Control Structure (WCS) Operation & Maintenance (O&M) 52. Some but not all dam O&M are eligible for the Section 39 grant, specifically “structures where no flood control function is performed (i.e. recreation, low flow augmentation

Appendix A 16 December 2020 dams”) are ineligible. 22 This rule applies to WECI funding as well, which is why not all dam capital works are eligible for the 50% grant. 53. Removal of the municipal grant or other funding to operate, maintain and carry-out lifecycle repairs and replacement could have serious consequences for landowners benefiting from those structures. 54. Existing timesheet and maintenance systems do not allow for easy estimation of the average annual cost to operate, maintain and perform lifecycle works on affected assets. 55. Depending upon wording in the regulations, options to decommissions those dams or transfer ownership may need to be considered. Any change would be a lengthy process and require provincial approvals and public engagement. 56. Accordingly, no change in O&M requirements for those facilities is expected within the period 2021-2023. 57. Due to the larger liability associated with the Authority’s flood control structures, efforts will focus on those dams as outlined in the updated 10-year Capital Plan. The exception to this is Widow Lake Dam, which is in a very poor state of repair.23 58. MVCA monitors and operates five MNRF dams/weirs24 under a 3-year contract that expires March 31, 2021. For this, the Authority receives $7,125 per year. This amount is considered insufficient for the risk and responsibilities associated with the contract. 59. Maintaining a continued role in the management of those facilities is desirable from a systems operation’s and management perspective, but is not essential. 60. Negotiations with the Ministry are required and will be pursued imminently. Governance and Administration 61. Administrative services are eligible for Section 39 funding, however, there is some question whether the new regulation will require this to be allocated to the municipal levy on a proportionate basis where CAs also deliver non-mandatory services. 62. There are several corporate governance and administrative gaps to be address that will be discussed in greater depth during the Strategic Planning process in 2021. Key issues that will require attention in the period 2021-2023 include the following: • Credibility gap with the public concerning financial management, the focus and direction of the organization, management of water levels, and its approach to Section 28 of the CA Act. • Transitioning the organization to the new regulatory framework. • Workload management and mental health in the workplace. • Resolution of outstanding legal matters such as clarification of land ownership at dams and conflicts with adjacent landowners on ROW use.

22 Ontario. Policies and Procedures for Determining Eligibility for Provincial Grant Funding to Conservation Authorities, June 13, 1997. 23 The deck scheduled for replacement in 2019 did not occur due to the flood and limited staff availability. 24 Palmerston, Canonto, Malcom and Summit dams, and Mosque weir.

Appendix A 17 December 2020 • Structure and effectiveness of the Mississippi Valley Conservation Foundation. Communications 63. Flood warning communications are eligible for the Section 39 grant, but no other communication activities are eligible. 64. However, section 21.1. (1) of the CA Act identifies programs and services related to the management of natural hazards, conservation areas, and source water protection as mandatory, therefore communications related to these activities should remain eligible for the municipal levy, which represents most other communications. 65. Based upon the foregoing discussions, communications in the period 2021-2023 are proposed to focus on the following matters: • Watershed Plan – public engagement, roll out, and related initiatives • Public engagement for floodplain mapping and dam projects • Public awareness regarding any changes that may arise from the regulation • Launch and promotion of the Carp River Conservation Area • Continued promotion of all other conservation areas • Promotion of the stewardship pilot and related initiatives • Pilot and expanded use of the Eco Trekr mobile app for primary education • Support to the Board and communications with member municipalities • Enhanced use of multi-media for all of the above to engage with the public during and post COVID-19.

4.0 2021-2023 BUDGET

The proposed 2021-2023 budget is shown in Table 1, in 2021 dollars. It reflects the 10-year Capital Plan contained in Attachment 1.

Table 1: TOTAL BUDGET 2020 2021 2022 2023

Operating 3,646,441 3,791,662 3,886,500 3,983,700

Capital 1,279,845 2,327,105 734,275 1,072,275

Contribution to Reserves 114,761 95,745 31,516 65,601

Total 5,041,047 6,214,512 4,652,291 5,121,576

5.0 MUNICIPAL LEVIES

As authorized by the Board of Directors on October 21, 2020, the operating portion of the 2021 levy shows an increase of 2.0% for inflation and 1.5% for growth; and the Capital Levy a 2.5% increase for inflation and 1.5% for growth. This raises the total levy in 2021 by just over 3.6% as

Appendix A 18 December 2020 shown in Table 2. In 2022 and 2023, the Capital Levy is recommended to increase by 4.5% in order to maintain appropriate reserve levels over the 10-year plan. The Special Levy is only paid by the City of Ottawa and is for delivery of its Baseline Water Quality Monitoring Program. In 2021, the municipal levy will constitute 53.3% of total revenues, down from 62.13% in 2020.

Table 2: MUNICIPAL LEVIES 2020 2021 2022 2023

General Levy - Operating $2,588,714 $2,679,317 $2,773,093 $2,870,153

Capital Levy $543,606 $565,350 $590,791 $617,376

Total $3,132,320 $3,244,667 $3,363,884 $3,487,529 Special Levy $61,500 $62,000 $62,000 $62,000

6.0 RESERVES

Table 3: Reserve Balance Projections 2020 2021 2030

Operating Reserve – YE Balance $855,079 $685,480 n/a

Capital Reserves – YE Balance $1,152,603 $1,123,744 $1,062,842

Contribution to Reserves $114,761 $95,745 $114,375

Allocations from Reserves $296,808 $294,203 0

7.0 LONG-TERM DEBT

Table 4 shows the debt schedule as proposed.

Interest and Annual Table 4: Debt Schedule Principal Retirement Amortization Payments Shabomeka Lake Dam $750,000 2.09% for 25 years $38,670 2046

Kashwakamak Lake Dam $750,000 2.09% for 25 years $38,670 2050

HQ / works yard mortgage $4,640,000 3.4% for 25 years $277,005 2040

Annual debt payments are included in the annual capital budget.

Appendix A 19 December 2020 ATTACHMENT 1: Capital Plan 2021-2030

Attachment 1 20 December 2020 ATTACHMENT 2: Priority Assessment of Capital Projects

Project Driver Risk 2021-2023

Water Control Structures (WCS)

Shabomeka Dam replacement MNRF, CDA √ Kashwakamak Dam Safety Review (DSR) MNRF, CDA √ Widow major dam repair MNRF, CDA √ Shabomeka Dam safety boom (design & MNRF, CDA √ installation) Kashwakamak Dam Class EA MNRF, CDA √ Carleton Place DSR MNRF, CDA √ Carleton Place safety boom (design and MNRF, CDA √ installation) Lanark DSR MNRF, CDA √ Kashwakamak Dam Design MNRF, CDA Farm Dam Class EA MNRF, CDA Carleton Place minor dam repair MNRF, CDA Lanark minor dam repair MNRF, CDA Big Gull DSR MNRF, CDA Kashwakamak Dam replacement MNRF, CDA Farm Dam design MNRF, CDA Pine Dam Class EA MNRF, CDA Big Gull minor dam repair MNRF, CDA Pine Dam design MNRF, CDA Farm Dam replacement/decommissioning MNRF, CDA Mississagagon Dam Class EA MNRF, CDA Bennett DSR MNRF, CDA Pine Dam replacement/decommissioning MNRF, CDA Mazinaw DSR MNRF, CDA Mississagagon Dam design MNRF, CDA Bennett minor dam repair MNRF, CDA Widow DSR MNRF, CDA Mississagagon Dam replacement/decommissioning MNRF, CDA Mazinaw minor dam repair MNRF, CDA Flood Forecasting and Warning (FFW)

Watershed LiDAR acquisition Climate change adapt. √ Watershed model tool Climate change adapt. √ Bathymetric data collection Climate change adapt. √ Expansion of monitoring network Climate change adapt. √ Flow meter acquisition Climate change adapt.

Attachment 4 21 December 2020 Project Driver Risk 2021-2023

Conservation Areas / HQ Facility

Bridge deck & handrail upgrades Lifecycle replacement TBC Replace riverside look-out Building Code Structural √ concerns Gate house - accessibility doors and ramps AODA compliance √

Purdon - Replace sections on Boardwalk Safety - Lifecycle √ replacement

MICA Trail Bridge repairs Safety - structural √ √ HQ Sewer and water connection Agreement with C.P. Education Centre - security and AODA compliance accessibility upgrades MOK Replace play structure wood chips CSA Compliance √ MOK Resurface roadway and parking lot Preventative Maint. BMP √ Gatehouse - Replace veranda joists and Heritage Act. Prev. Maint. √ flooring √ Purdon - Replace site signage Lifecycle replacement HQ - Condition Assessment Asset management BMP MOK Building Condition Assessment Asset management BMP MOK Signage Lifecycle replacement Gatehouse - Re paint all exterior window and door trim MOK Road maintenance Preventative maint. √ Develop MOK site work shop Secure Storage of √ Equipment Education Centre - Replace siding Prev. Maint. √ Gatehouse - Repoint stone work Heritage Act, prev. maint. Museum - Balcony repairs Heritage Act Museum - Repaint windows & trim Heritage Act MOK Construct dog park Public Request MOK Construct flush washrooms MOK Master Plan Purdon - Replace main look-out Lifecycle replacement K&P Trail Condition Assessment Asset Mgt BMP MICA Trail brushing/improvements Preventative maint. MICA Signage renewal Lifecycle replacement Roy Brown Park - construct lookout Park Plan / Agrt w C.P.

Vehicles and Equipment

Vehicle purchase

ATV Dam Ops

Attachment 3 22 December 2020

Tracks for ATV Dam Ops

Tandem utility trailer Dam Ops

Riding Lawn mower

Information and Communications Technology

Servers Lifecycle replacement √ Data acquisition Technical studies Computers lifecycle replacement lifecycle repl. Integrated GIS/Reports for FP mapping Transparency Printers Lifecycle replacement Monitors Lifecycle replacement Storage Allow data growth Audio Visual Improvements For remote meetings Purchase SAAS MS Exchange 365 backup Improve data mgt. Other

Carp Creek Restoration MOU with City √

Attachment 3 23 December 2020

ATTACHMENT 3: Priority Assessment of Programs and Services

Project Driver Risk 2021-2023

Governance and Administration

MOU drafting/renewals Regulatory √ Land Ownership Resolution Legal √ Transition Plan (incl. Museum) Regulatory √ Update Corporate Strategic Plan Board Dir./BMP √ Land Disposals Financial/Board Dir. √ Employment mkt. and Job Evaluation and Reconciliation √ workplace health Mental health in workplace Workplace health √ Asset Management Plan – Phase 2 Asset Mgt. - BMP √ Business Automation - timesheets BMP / Def. from 2020 Integrate payroll and timesheet systems Admin. BMP Business process mapping Admin. BMP Water Control Structures (WCS) and Flood Forecasting and Warning (FFW)

Operator safety inspections H&S √ Development of a numerical watershed √ model Climate Change Adapt. Model data collection and calibration Climate Change Adapt. √ Operator safety inspections H&S √ Dam inspection updates MNRF/CDA √ Public Safety Plans MNRF/CDA √ OMS manual updates MNRF/CDA √ Development of digital forms for data Operational efficiency collection and dam operation, inspection √ and data accessibility and maintenance Development of automated data QA/QC √ procedure Climate Change Adapt. Development of raster tools for flood √ forecasting and low flow response Climate Change Adapt. Conservation Areas / HQ Facility Asset Management Plan – Phase 2 Asset Mgt. - BMP Update MOK Master Plan Regulatory changes Update MICA Master Plan Regulatory changes Prepare CRCA Master Plan New asset needs Plan Update Purdon Master Plan Last updated 2013 Update Palmerston-Canonto M. Plan Last updated 2006 Development of raster tools for flood √ forecasting and low flow response Climate Change Adapt.

Attachment 3 24 December 2020

Project Driver Risk 2021-2023

Planning Review and Regulations

Update planning policies Regulation changes √ Update regulation policies and Regulation changes √ procedures Update permitting documents Regulation changes √ Review guidelines and submission checklists for planning/permit Regulation changes √ applications Prepare Compliance Program Regulation changes √ Enhance application tracking/reporting Admin. - BMP Review of hazard mapping criteria Regulation changes Implement CO service standards Admin. - BMP Technical Studies and Watershed Planning

Project management of capital projects Regulatory √ Carp Flood Plain Mapping (FPM) Climate Change Adapt. √ Casey Creek Flood Plain Mapping Climate Change Adapt. √ Watts Creek FPM Climate Change Adapt √ Shirley’s Brook FPM Climate Change Adapt √ Carp Creek Restoration Class EA City of Ottawa MOU √ Clyde or Fall River FPM Climate Change Adapt. Implement Watershed Plan Board dir.; public cred. Cont. community/First Nations liaison Relationship building √ Research / knowledge development re: Climate Change Adapt. √ watershed dynamics/response to change Review of wetlands in growth areas Regulatory √ Review and update of field monitoring Continuous Improvement √ program Enhance watershed reporting Public request √ Review groundwater monitoring prgm. Partnership opportunity Technical support to Bonnechere River Partnership opportunity Information and Communications Technology

SOP - Computer/Internet Use Improve data mgt. √ Document Naming and Filing Standards Improve data mgt. √ File and Process - DRAPE 2019 data Growth √ ICT Plan and policies BMP √ Cyber Security Review/SaaS investment Data asset Mgt. - BMP √ MS Office 365 (cloud computing) Staff collaboration / √ enhanced email security Data Storage Strategy Asset planning √

Develop Network Plan BMP √

Attachment 3 25 December 2020

Project Driver Risk 2021-2023 Open data strategy Data Mgt and public cred. Phone service strategy/VOIP Admin. BMP

Education and Stewardship

Develop and pilot stewardship program √ Conduct alternative service delivery √ review for education program Pilot use of Eco Trekr √ Expand use of Eco Trekr to other sites √ Communications Prepare and implement Corporate Communications plan – focused on Regulatory changes √ relationship building and awareness of regulatory changes etc. Prepare and implement Communications Priority projects √ Plans for priority projects Prepare and implement social media plan Regulatory and non-reg √ Coordinate public events associated with Regulatory and non-reg √ priority projects Manage corporate identity and use BMP √ Manage corporate website Regulatory and non-reg √

Attachment 3 26 December 2020

ATTACHMENT 4

Impact on Capital Reserve Balances, Scenarios A, B, and C

1,400,000

1,200,000

1,000,000

800,000

600,000

400,000

200,000

- 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 (200,000)

Balance of Capital Reserves - Scenario A (Debt Finance Both Shabomeka & Kashwakamak) Balance of Capital Reserves - Scenario B (Debt Finance Kashwakamak Only) Balance of Capital Reserves - Scenario C (Debt Finance Shabomeka Only)

Attachment 4 27 December 2020 Township of North Frontenac EDUCATION LEVY - 2021 2021 Current Value Education Total dollars Assessment Assessment Tax Rate to be raised

Commercial CT $4,427,921 0.00880000 $38,966

Commercial (Excess land) CU $0 0.00880000 $0

Commercial (Vacant land) CX $103,100 0.00880000 $907

Commercial New Construction XT $1,280,100 0.00880000 $11,265

Commercial New Construction (Excess land) XU $7,000 0.00880000 $62

Farmlands FT $3,359,000 0.00038250 $1,285

Industrial IT $719,300 0.00880000 $6,330

Industrial (Vacant land) IX $31,500 0.00880000 $277

Industrial New Construction JT $8,500 0.00880000 $75

Industrial - Small Scale on Farm Business J7 $50,000 0.00220000 $110

Residential RT $919,123,952 0.00153000 $1,406,260

Managed Forest TT $6,034,700 0.00038250 $2,308

Total Taxable Assessment $935,145,073 $1,467,844

EDUCATION ACTUAL LEVY = $1,467,844

Dollars to be raised: 2021 $1,467,844 2020 $1,475,225 -$7,381 -0.50% Decrease

Education - Residential Tax Rate Changes: Tax rate decrease from 2020 to 2021 2020 0.00153000 Based on $100,000 of Residential Assessment 2021 0.00153000 0.00000000 Education Residential Education Tax Rate Decrease 0.00% Tax Rate Decrease Schedule A County of Frontenac 2021 Budget Schedule A: 2021 summary of taxes raised by County of Frontenac - Tax rates set out below

Assessment Class Frontenac Islands South Frontenac Central Frontenac North Frontenac CVA Tax Rate Dollars Raised CVA Tax Rate Dollars Raised CVA Tax Rate Dollars Raised CVA Tax Rate Dollars Raised

Residential & Farm Residential 508,394,523 0.00187820 954,867 3,349,527,207 0.00187820 6,291,085 939,373,468 0.00187820 1,764,332 919,123,952 0.00187820 1,726,299 Multi-residential 0 0.00187820 0 5,681,900 0.00187820 10,672 850,000 0.00187820 1,596 0 0.00187820 0 Commercial Occupied 4,407,277 0.00187820 8,278 23,773,226 0.00187820 44,651 10,226,400 0.00187820 19,207 4,471,921 0.00187820 8,399 Commercial Vacant 0 0.00131474 0 718,300 0.00131474 944 370,900 0.00131474 488 103,100 0.00131474 136 Commerical New Construction 966,800 0.00187820 1,816 7,393,900 0.00187820 13,887 1,342,500 0.00187820 2,521 1,280,100 0.00187820 2,404 Commericial Excess New Construction 0 0.00131474 0 38,300 0.00131474 50 0 0.00131474 0 7,000 0.00131474 9 Parking Lot 0 0.00187820 0 43,000 0.00187820 81 0 0.00187820 0 0 0.00187820 0 Industrial Occupied 58,100 0.00187820 109 1,588,200 0.00187820 2,983 610,100 0.00187820 1,146 757,300 0.00187820 1,422 Industrial Vacant 0 0.00122083 0 543,000 0.00122083 663 17,100 0.00122083 21 31,500 0.00122083 38 Industrial New Construction 13,220,400 0.00187820 24,831 2,192,000 0.00187820 4,117 0 0.00187820 0 8,500 0.00187820 16 Industrial Small Scale On Farm Business 0 0.00046955 0 50,000 0.00046955 23 0 0.00046955 0 50,000 0.00046955 23 Industrial Excess New Construction 296,700 0.00122083 362 14,100 0.00122083 17 0 0.00122083 0 0 0.00122083 0 Farmland 64,377,100 0.00046955 30,228 113,916,275 0.00046955 53,489 18,991,500 0.00046955 8,917 3,359,000 0.00046955 1,577 Managed Forests 360,300 0.00046955 169 12,980,900 0.00046955 6,095 13,067,500 0.00046955 6,136 6,034,700 0.00046955 2,834 Totals 592,081,200 1,020,661 3,518,460,308 6,428,758 984,849,468 1,804,365 935,227,073 1,743,159

Summary of taxes raised for County purposed by each municipality Municipality Amount of levy 2021 2020 % Change % share Township of Frontenac Islands 1,020,661 1,002,437 1.79% 9.281% Township of South Frontenac 6,428,758 6,283,220 2.26% 58.460% Township of Central Frontenac 1,804,365 1,770,407 1.88% 16.408% Township of North Frontenac 1,743,159 1,714,912 1.62% 15.851% Total Levy 10,996,943 10,770,977 2.05% 100.000%

November 18, 2015 By-Law No. 2021-0046

The Corporation of the County of Frontenac

Being a by-law to set tax ratios and tax rate reductions for prescribed property subclasses for County of Frontenac purposes and Local Municipal purposes for the taxation year 2021.

Whereas the County of Frontenac deems it expedient for the County, pursuant to Section 308 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, (“Municipal Act”) to establish the tax ratios for 2021 for the County of Frontenac and the Townships of Frontenac Islands, South Frontenac, Central Frontenac and North Frontenac; and,

Whereas the tax ratios establish the relative amount of taxation to be borne by each property class; and,

Whereas the property classes have been prescribed by the Minister of Finance pursuant to Section 7 of the Assessment Act, R.S.O. 1990, Chapter A.31 and amendments thereto (“Assessment Act”); and,

Whereas the County of Frontenac after consultation with the elected representatives of the four Townships, in order to achieve real property tax reform, deems it expedient to establish tax ratios that are within the “range of fairness” prescribed by the Minister of Finance under Ontario Regulation 386/98 as amended by Ontario Regulation 212/05 for purposes of subsection (8) of Section 308 of the Municipal Act; and,

Whereas it is necessary for the County of Frontenac, pursuant to Section 362 of the Municipal Act, to establish tax reductions for prescribed subclasses for 2021 for County of Frontenac and Local Municipal purposes; and

Whereas the property subclasses for which tax reductions are to be established are in accordance with Section 8 of the Assessment Act; and,

Whereas the tax rate reductions reduce the tax rates that would otherwise be levied for municipal purposes;

Now Therefore Be It Resolved That the Council for the Corporation of the County of Frontenac hereby enacts as follows:

1. That for the taxation year 2021, tax ratios for indicated property classes shall be as follows:

Assessment Class Tax Ratio

Residential & Farm Residential 1.0000

Multi-Residential 1.0000

New Multi-Residential 1.0000

Commercial Occupied 1.0000

Industrial Occupied 1.0000

Landfills 1.0000

Pipeline 0.7000

Farmland 0.2500

Managed Forests 0.2500

Small-Scale On-Farm Business 0.2500

2. That for the taxation year 2021, the tax reduction for indicated property classes shall be as follows:

Subclasses Tax Rate Reduction

Vacant Land, Vacant Units and Excess Land 30% In the Commercial Property Class

Vacant Land, Vacant Units and Excess Land 35% Subclasses in the Industrial Property Class

First Subclass of Farmland 65% Awaiting Development for all Property Classes

By-law No. 2020-0046 – To Set Tax Ratios and Tax Rate Reductions for the Taxation Year 2021 December 16, 2020 Page 2 of 3 Second Subclass of Farmland Awaiting 30% Development for all Property Classes

3. That this by-law shall come into force and take effect on the 1st day of January, 2021.

Read a first and second time this 16th day of December, 2020.

Read a third time and finally passed, signed and sealed this 16th day of December, 2020.

The Corporation of the County of Frontenac

, Warden Jannette Amini, Clerk

By-law No. 2020-0046 – To Set Tax Ratios and Tax Rate Reductions for the Taxation Year 2021 December 16, 2020 Page 3 of 3 By-Law No. 2020-0047

The Corporation of the County of Frontenac

being a by-law to establish Tax Rates for the year 2021 for the purposes of the County of Frontenac and to establish rates to be levied for same against the Townships of Frontenac Islands, South Frontenac, Central Frontenac and North Frontenac

Whereas all property assessment rolls on which the 2021 taxes are to be levied have been returned and revised pursuant to the provisions of the Assessment Act, R.S.O. 1990, Chapter A.31 and amendments thereto, subject to appeals at present before the Assessment Review Board, the Ontario Municipal Board and the District Court;

And Whereas the “Residential/Farm Assessment”, “Multi-Residential Assessment”, “Commercial Assessment”, “Industrial Assessment”, “Pipe Line Assessment”, “Farmlands Assessment” and “Managed Forests Assessment” and the applicable subclasses pursuant to Section 7 of the Assessment Act have been determined on the basis of the aforementioned property assessment rolls;

And Whereas pursuant to Section 311(2) of the Municipal Act, for purposes of raising the general upper-tier levy, the sums required by taxation in the year 2021 are to be levied by separate rates by the Townships for the estimated current annual expenditures for County of Frontenac purposes after deduction of other revenue as directed by County of Frontenac by-law;

And Whereas the tax ratios and tax rate reductions for prescribed property subclasses on the aforementioned property for the 2021 taxation year have been set out in County of Frontenac By-law Number 2020-0046 passed by Council on the 16th day of December, 2020;

And Whereas the tax rates on the aforementioned “Residential/Farm Assessment”, “Multi-Residential Assessment”, “Commercial Assessment”, “Industrial Assessment”, “Pipe Line Assessment” (where applicable), “Farmlands Assessment” and “Managed Forests Assessment” and the applicable subclasses have been calculated pursuant to the provisions of the Municipal Act, in the manner set out herein;

Now Therefore Be It Resolved That the Council of the Corporation of the County of Frontenac enacts as follows:

1. That having duly adopted the gross estimates set out in By-law 2020-0049 the County of Frontenac hereby adopts the sum of $10,996,943 as its estimate of the Property Tax Levy required during the year 2021 for the purposes of the County of Frontenac.

2. That for the year 2021 in the area coming under the jurisdiction of the County of Frontenac, the Townships of Frontenac Islands, South Frontenac, Central Frontenac and North Frontenac shall levy upon the Residential/Farm Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Landfill Assessment, Pipe Line Assessment (if applicable), Farmlands Assessment and Managed Forests Assessment and applicable subclasses, the tax rates for County of Frontenac purposes as determined in accordance with Schedule A to this by-law.

3. That the County of Frontenac hereby directs the County’s portion of Payments in Lieu of Taxation be paid to the Treasurer of the County of Frontenac as set out in Schedule B to this by-law.

4. That this by-law shall come into force and take effect as of the date of final passing.

Read a First and Second Time this 16th day of December, 2020.

Read a Third Time and Finally Passed, Signed and Sealed this 16th day of December, 2020.

The Corporation of the County Of Frontenac

, Warden Jannette Amini, Clerk

By-law 2020-0047 – to establish Tax Rates for the year 2021 for the purposes of the County of Frontenac and to establish rates to be levied for same against the Townships of Frontenac Islands, South Frontenac, Central Frontenac and North Frontenac December 16, 2020 Page 2 of 2 OPP 2021 Annual Billing Statement North Frontenac Tp 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 3,575 Commercial and Industrial 57 Total Properties 3,632 177.48 644,593

Calls for Service (see summaries) Total all municipalities 168,336,779 Municipal portion 0.0770% 35.69 129,612

Overtime (see notes) 6.18 22,451 Prisoner Transportation (per property cost) 2.11 7,664 Accommodation/Cleaning Services (per property cost) 4.68 16,998 Total 2021 Estimated Cost 226.13 821,317

2019 Year-End Adjustment (see summary) 12,958

Grand Total Billing for 2021 834,275

2021 Monthly Billing Amount 69,523

OPP 2021 Annual Billing Statement 1 of 12 F I N A N C I A L I N D I C A T O R R E V I E W (Based on 2019 Financial Information Return) North Frontenac Tp

Date Prepared: 24-Dec-20 2019 Households: 3,572 Median Household Income: 51,942

MSO Office: Eastern 2019 Population 1,898 Taxable Residential Assessment as a

Prepared By: Peter Sizov 2020 MFCI Index 9.4 % of Total Taxable Assessment: 99.0%

Tier LT Own Purpose Taxation: 6,038,491

S U S T A I N A B I L I T Y I N D I C A T O R S

South - LT - Counties - Indicator Ranges Actuals Level of Risk Rural Median Average

2015 11.1% 10.1% 10.8% MODERATE

Low: < 10% 2016 11.1% 9.2% 10.3% MODERATE Total Taxes Receivable less Allowance for Uncollectibles as a % of Mod: 10% to 15% 2017 10.3% 8.6% 9.8% MODERATE Total Taxes Levied High: > 15% 2018 8.6% 7.6% 8.9% LOW 2019 8.7% 7.4% 8.4% LOW

2015 86.4% 31.8% 30.2% LOW

Low: > -50% 2016 76.6% 38.6% 36.3% LOW Net Financial Assets or Net Debt as % of Own Source Revenues Mod: -50% to -100% 2017 72.7% 47.2% 40.1% LOW High: < -100% 2018 74.5% 42.7% 41.6% LOW 2019 87.9% 47.2% 47.6% LOW

2015 79.7% 54.7% 61.2% LOW

Low: > 20% 2016 86.5% 58.9% 65.2% LOW Total Reserves and Discretionary Reserve Mod: 10% to 20% 2017 92.0% 61.9% 68.6% LOW Funds as a % of Municipal Expenses High: < 10% 2018 92.4% 64.0% 71.5% LOW 2019 102.2% 71.5% 77.2% LOW

2015 7.51:1 3.02:1 4.24:1 LOW

Low: > 0.5:1 2016 9.07:1 3.25:1 4.25:1 LOW Cash Ratio (Total Cash and Cash Equivalents as a % of Current Mod: 0.5:1 to 0.25:1 2017 6.22:1 3.24:1 4.59:1 LOW Liabilities) High: < 0.25:1 2018 6.87:1 3.44:1 4.76:1 LOW 2019 7.71:1 4.2:1 5.38:1 LOW F L E X I B I L I T Y I N D I C A T O R S

2015 0.0% 2.4% 3.4% LOW

Low: < 5% 2016 0.0% 2.6% 3.3% LOW Debt Servicing Cost as a % of Total Revenues (Less Donated TCAs) Mod: 5% to 10% 2017 0.0% 2.7% 3.3% LOW High: >10% 2018 0.3% 2.5% 3.1% LOW 2019 0.3% 2.7% 3.3% LOW

2015 82.0% 42.0% 44.0% HIGH

Low: < 50% 2016 80.9% 42.3% 44.7% HIGH Closing Amortization Balance as a % of Total Cost of Capital Assets Mod: 50% to 75% 2017 80.7% 43.8% 45.5% HIGH (Asset Consumption Ratio) High: > 75% 2018 79.9% 43.7% 46.0% HIGH 2019 79.8% 44.9% 46.6% HIGH

2015 19.8% 6.0% 9.0% LOW 2016 11.9% 8.4% 9.4% LOW Annual Surplus / (Deficit) as a % of Own Source Revenues Low: > -1% Mod: -1% to -30% 2017 17.5% 11.4% 12.8% LOW High: < -30% 2018 10.9% 12.5% 13.9% LOW 2019 20.6% 18.5% 23.7% LOW

************************************************************************************************************************************************ The data and information contained in this document is for informational purposes only. It is not an opinion about a municipality and is not intended to be used on its own - it should be used in conjunction with other financial information and resources available. It may be used, for example, to support a variety of strategic and policy discussions. ************************************************************************************************************************************************

Printed: 12/24/2020 Ministry of Municipal Affairs and Housing 1 of 3 F I N A N C I A L I N D I C A T O R R E V I E W (Based on 2019 Financial Information Return) North Frontenac Tp N O T E S

Financial Information Returns ("FIRs") are a standard set of year-end reports submitted by municipalities to the Province which capture certain financial information. On an annual basis, Ministry staff prepare certain financial indicators for each municipality, based on the information contained in the FIRs. It is important to remember that these financial indicators provide a snapshot at a particular moment in time and should not be considered in isolation, but supported with other relevant information sources. In keeping with our Financial Information Return review process and follow-up, Ministry staff may routinely contact and discuss this information with municipal officials.

Supplementary Indicators of Sustainability and Flexibility The following is a summary, adapted from the Chartered Professional Accountants of Canada Statement of Recommended Practice (SORP) 4. l A government (including a municipality) may choose to report supplementary information on financial condition, to expand on and help explain the government's financial statements. l Supplementary assessment of a government's financial condition needs to consider the elements of sustainability and flexibility. l Sustainability in this context may be seen as the degree to which a municipality can maintain its existing financial obligations both in respect of its service commitments to the public and financial commitments to creditors, employees and others without inappropriately increasing the debt or tax burden relative to the economy within which it operates. l Sustainability is an important element to include in an assessment of financial condition because it may help to describe a government's ability to manage its financial and service commitments and debt burden. It may also help to describe the impact that the level of debt could have on service provision. l Flexibility is the degree to which a government can change its debt or tax level on the economy within which it operates to meet its existing financial obligations both in respect of its service commitments to the public and financial commitments to creditors, employees and others. l Flexibility provides insights into how a government manages its finances. Increasing taxation or user fees may reduce a municipality's flexibility to respond when adverse circumstances develop if the municipality approaches the limit that citizens and businesses are willing to bear. A municipality may temporarily use current borrowing, subject to the requirements set out in the Municipal Act to meet expenses and certain other amounts required in the year, until taxes are collected and other revenues are received. Municipal current borrowing cannot be carried over the long term or converted to long term borrowing except in very limited circumstances. l For each element of financial condition, the report on indicators of financial condition should include municipality-specific indicators and municipality-related indicators. It may be useful to also include economy-wide information when discussing financial condition.

Additional Notes on what Financial Indicators may indicate:

Total Taxes Receivable less Allowance for Uncollectibles as a % of Total Taxes Levied - Shows how much of the taxes billed are not collected.

Net Financial Assets or Net Debt as % of Own Source Revenues - Indicates how much property tax and user fee revenue is servicing debt.

Reserves and Reserve Funds as a % of Municipal Expenses - Indicates how much money is set aside for future needs and contingencies.

Cash Ratio (Total Cash and Cash Equivalents as a % of Current Liabilities) - Indicates how much cash and liquid investments could be available to cover current obligations.

Debt Servicing Cost as a % of Total Revenues (Less Donated TCAs) - Indicates how much of each dollar raised in revenue is spent on paying down existing debt.

Closing Amortization Balance as a % or Total Cost of Capital Assets (Asset Consumption Ratio) - Indicates how much of the assets’ life expectancy has been consumed.

Annual Surplus / (Deficit) (Less Donated TCAs) as a % of Own Source Revenues - Indicates the municipality's ability to cover its operational costs and have funds available for other purposes (e.g. reserves, debt repayment, etc.)

The Northern and Rural Municipal Fiscal Circumstances Index (MFCI) is used by the Ministry of Finance to calculate the "Northern and Rural Fiscal Circumstances Grant" aimed at northern as well as single and lower-tier rural municipalities. The index measures a municipality’s fiscal circumstances. The MFCI is determined by six indicators: Weighted Assessment per Household, Median Household Income, Average Annual Change in Assessment (New Construction), Employment Rate, Ratio of Working Age to Dependent Population, and Per Cent of Population Above Low-Income Threshold. A lower MFCI corresponds to relatively positive fiscal circumstances, whereas a higher MFCI corresponds to more challenging fiscal circumstances. (Note: the MFCI index is only available for northern and rural municipalities)

Printed: 12/24/2020 Ministry of Municipal Affairs and Housing 2 of 3 F I N A N C I A L I N D I C A T O R R E V I E W (Based on 2019 Financial Information Return) North Frontenac Tp C A L C U L A T I O N S

Total Taxes Rec. less Allowance for Uncollectibles as % of Total Taxes Levied SLC 70 0699 01 / (SLC 26 9199 03 - SLC 72 2899 09)

SLC 70 9945 01 / (SLC 10 9910 01 - SLC 10 0699 01 - SLC 10 0899 01 - Net Financial Assets or Net Debt as % of Own Source Revenues SLC 10 1098 01 - SLC 10 1099 01 - SLC 10 1811 01 - SLC 10 1812 01 - SLC 10 1813 01- SLC 10 1814 01 - SLC 10 1830 01 - SLC 10 1831 01 - SLC 12 1850 04)

Total Reserves and Reserve Funds as a % of Municipal Expenses (SLC 60 2099 02+SLC 60 2099 03)/(SLC 40 9910 11-SLC 12 9910 03-SLC 12 9910 07) Cash Ratio (Total Cash and Cash Equivalents as a % of Current Liabilities) SLC 70 0299 01 / (SLC 70 2099 01 + SLC 70 2299 01) Debt Servicing Cost as a % of Total Revenues (Less Donated TCAs) (SLC 74 3099 01 + SLC 74 3099 02) / (SLC 10 9910 01 - SLC 10 1831 01) Closing Amortization Balance as a % or Total Cost of Capital Assets (Asset Consumption Ratio) SLC 51 9910 10 / SLC 51 9910 06 (SLC 10 2099 01 - SLC 10 1831 01) / (SLC 10 9910 01 - SLC 10 0699 01 - Annual Surplus / (Deficit) (Less Donated TCAs) as a % of Own Source Revenues SLC 10 0899 01 - SLC 10 1098 01 - SLC 10 1099 01 - SLC 10 1811 01 - SLC 10 1812 01 - SLC 10 1813 01- SLC 10 1814 01 - SLC 10 1830 01 - SLC 10 1831 01 - SLC 12 1850 04)

Printed: 12/24/2020 Ministry of Municipal Affairs and Housing 3 of 3 Financial Impact of COVID-19 for ECG as of December 31, 2020 (completed February 8, 2021) pending year end

SUMMARY of estimated Year End amounts Covid Funding Received $215,900.00 2nd Funding received Dec 31/20 $43,000.00 Direct Expenses -$65,845.87 Reduction in Revenues -$45,113.90 Net difference $147,940.23

Estimated costs until Total Expenes Actual + Direct expenses to date December 31, 2020 Estimated expenses Advertising $1,074.20 $0.00 $1,074.20 Gloves, Sanitizer, wipes, masks, etc. $28,103.29 $0.00 $28,103.29 labour (Fire Fighters for sanitizing) $12,686.58 $0.00 $12,686.58 Legal $585.12 $0.00 $585.12 Mileage (vehicle use for sanitizing) $176.69 $0.00 $176.69 Sanitizing machine and cleaning solution $14,236.54 $0.00 $14,236.54 Tempered glass barriers $1,984.32 $0.00 $1,984.32 Technologies $6,999.13 $0.00 $6,999.13 $65,845.87 $0.00 $65,845.87

Revenue variances compared to 2020 budget (related to COVID) Bank interest (due to low rates) -$12,370.46 Penalty & interest not charged compared to 2019 to date -$25,801.14 Community Hall rental -$6,942.30 -$45,113.90

Submitted to Emergency Control Group at the December 14, 2020 meeting by Kelly Watkins, Treasurer Council Agenda Item # 7b

Administrative Report

To: Mayor and Members of Council

From: Tara Mieske, Clerk/Planning Manager

Recommended by: Cheryl Robson, AMCT, Chief Administrative Officer

Date of Meeting: February 19, 2021 – Special Meeting Agenda

RE: Communications of Interest to Council ______

A. It is recommended that the following communication of interest to the Township be received for Council’s information and filed.

Notes: Correspondence included in the A Section of this report can be obtained by the Public from the Clerk/Planning Manager at [email protected]. All Council Members directly receive information and updates from the Association of Municipalities of Ontario (AMO) and the Federation of Canadian Municipalities (FCM), therefore, these will not be listed in the Clerk’s Communications Administrative Report.

Previously provided A Section: (Received for Information Only)

Short-term Accommodation Rentals Concerns: 1. Don McLaren – Resident; 2. Mazinaw Property Owners Association (MPOA); 3. Keith Eva – Resident; 4. Robert Gray – Resident; 5. Donald Moulds – Resident; 6. David Campbell – Resident; 7. John Campbell – Resident; 8. Keith Eva – Resident; 9. Mary Johnson – Resident; 10. Robert Reid – Resident; 11. John Blakeman – Resident; 12. Richard Colden – Resident; 13. Kip VanKempen – Resident; 14. Vern Haggerty – Resident; 15. Alison Gibson – Resident; Administrative Report Special Meeting Agenda – Communications February 19, 2021 Agenda Page 1 of 2

16. Dave Woodruff – Resident; 17. Lisa Johnson – Resident; 18. Dan Sood and Cheryl Hunchak – Resident; 19. Tyler Wood – Resident; 20. Stuart and Elaine Boardman – Resident; 21. Michael and Kimberly Kelly – Resident; 22. Derek and Jane Hamilton – Resident; 23. Tom and Loretta Farraway – Resident; 24. Ian Dobson and Marsha Donald – Resident; 25. Liz Russell – Resident; 26. Keith Simpkin – Resident; 27. Shabmokea Lake Association 28. Brenda Martin – Resident; 29. Ruth Cooper – Resident; 30. Kelly Townshend – Resident; 31. Maureen Napier – Resident; 32. Darlene Reilly – Resident; 33. Stephen Yantzi – Resident; 34. Bruce Gibson – Resident; 35. Taylor Family – Resident; 36. Eydie and Rick Phillips – Residents; 37. Brian Fletcher – Resident; 38. Euan and Joan Ferguson – Resident; 39. Donna VanKempen – Resident; 40. David Sharp – Resident.

Other Communications A Items: 1. Manager of Community Development – Starlink Now Available; 2. Manager of Community Development – Community Improvement Plan Open House Update.

B: Action Items: (to include items brought forward from Section A above by a Member of Council) Previously Provided B Section: None.

Administrative Report Special Meeting Agenda – Communications February 19, 2021 Agenda Page 2 of 2

Administrative Report

To: Mayor and Members of Council

From: Kelly Watkins, Treasurer

Recommended By: Cheryl Robson, AMCT Chief Administrative Officer (CAO) ______CAO’s Initials Date of Meeting: February 19, 2021

RE: Kaladar-Barrie Fire Department (KBFD) and North Frontenac Fire Department (NFFD) Financial Comparison

Background

On February 12th, 2020 Kaladar-Barrie Joint Fire Committee passed Resolution #10-20: Whereas the Councils of the Township of North Frontenac and the Council of the Township of Addington Highlands on January 30, 2020 received for information the presentation regarding the Independent Study on Level of Service for Ward 1, as compared to Wards 2 and 3 from the Loomex Group; and that further discussions on the report and its proposed options continue at the next Joint Fire Committee meeting including completion of a financial audit; Therefore Be It Resolved That the Committee receives for information an email dated February 5, 2020 from Terry Gervais advising the estimated cost of a financial audit would be around $2000 plus HST; and that it would consist of a meeting(s) with the Treasurers from North Frontenac and Addington Highlands, Kaladar Barrie Fire Chief, the Chief Financial Officer for Loomex and Terry Gervais; And That the Committee does not wish to proceed with a financial audit. Carried

On February 14th, 2020 Council passed Resolution #83-20: ”Be It Resolved That Council instructs the Treasurer to prepare a comparison of the costs for the two Fire Departments after May, as time permits. Carried Treasurer’s Administrative Report Kaladar-Barrie Fire Department (KBFD) and North Frontenac Fire Department (NFFD) Financial Comparison February 19, 2021 Page 1 of 3 Researched By Kelly Watkins, Treasurer

Comment The graph below reflects the expenses from 2010 to 2020. The dollars does not reflect the Capital purchases as both Departments have an Asset Management Plan that funds the proposed Capital purchases.

This comparison compares the two Fire Departments (NFFD – Wards 2 & 3 / KBFD - Ward 1 NF and Ward 2 AH)

Comparison by numbers (Fire halls, vehicles, Firefighters, # of Calls)

Treasurer’s Administrative Report Kaladar-Barrie Fire Department (KBFD) and North Frontenac Fire Department (NFFD) Financial Comparison February 19, 2021 Page 2 of 3 Financial Implications

Comparing Municipalities financial information is always a challenge as Municipalities account for things in a different way (not always apples to apples).

You will see in the graph above that North Frontenac has stayed consistent in their expenses over the last 10 years, little fluctuation. Whereas KBFD has seen an increase in expenses (introduced new contributions to the Asset Management Plan at a Joint Councils meeting per Res #154-17) and now is starting to flatten out.

More time would be required to complete a deeper dive in the comparison but a few notable differences are:

- NFFD Operational Review approved on June 10, 2016 (Res #293-16) approved a new hourly system vs point system for compensation of the Firefighters; plus created a new position of Part-time Assistant Fire Chief. - NFFD has three Fire halls and KBFD has two Fire halls; therefore the need for more Fire Vehicles to adequately equip each Fire hall for emergency response. - North Frontenac had the following expenses that KBFD budget does not have: Dry Hydrant Program; Loomex Consulting and Mutual Aid Agreement (Norcan Lake).

Recommendation

Be It Resolved That Council receives for information the Treasurer’s Administrative Report entitled “Kaladar-Barrie Fire Department (KBFD) and North Frontenac Fire Department (NFFD) Financial Comparison”.

Treasurer’s Administrative Report Kaladar-Barrie Fire Department (KBFD) and North Frontenac Fire Department (NFFD) Financial Comparison February 19, 2021 Page 3 of 3 Kaladar / Barrie Fire Dept. Proposed budget for 2021

2020 2020 2021 K/B FD PROPOSED year to date PROPOSED volunteer Honorariums 16-2110-2 100,000.00 100,000.00 Depends on # of , type of & duration of calls & mandatory training. includes employer expenses WSIB $9,940 + 0.00 estimated honorariums captains 6x $455 + admin assistant $12,000 + acting fire chief 5 weeks x $425 to fill in during holidays unaudited recruit training $700 if completed, fire fighters doing pub ed for fire prevention (est $1,000) paid as call out not complete hall duties callout per ff per time (est 2,000) + meetings ie H&S etc. (910) outside training 150 per day regular & outside training est. $13,800 + calls $17,000 + vacation pay fire wages 16-2115-2 77,500.00 78,000.00 Training officer 15hr. week chief 20 hr. week inc. non union adjustments as per policy, pay scale 0.65 includes all EI, CPP , EH, etc. benefits 16-2116-2 4,800.00 4,800.00 standard as per AH policy 0.00 Employee Health 16-2118-2 1,000.00 1,000.00 new in 2018 MOL requirement PTSD plan and EAP (VFIS $24 per ff per year = 840) + other program costs / tax 0.00 ff benefit package out

Utilities & Communications 38,800.00 37,000.00 -4.64 16-2120-2 Hydro - hydro 5,500 Propane - heat for both fire halls 8,500 internet service for Northbrook station est. (900) phones - Emerge. Forwarded line, 2 fire halls, cell + chiefs fax / fire info line (1,700) dispatch 7,000 as per agreement Edispatch - dispatch back up system 1,400 annual CRTC license for base radios only 1,050 pager & radio repairs, & batteries 950 portable mobile radios 6,000 radios take a lot of abuse on calls * Mobile Repeater est 3,500 -

Maintenance, vehicles & Equipment 20,000.00 20,000.00 ` 0.00 16-2130-2 Trucks - safeties, maintenance & repairs 6,350 Break down emergency repairs 3,400 Rust proofing 2,400 vehicle registrations, parts, etc. 600 Pumper inspections / certification 1,350 emergency lights & equipment on boat 2,900

Page 1 of 6 Kaladar / Barrie Fire Dept. Proposed budget for 2021

2020 proposed 2021 proposed

Materials & Supplies 57,000.00 58,000.00 1.75 16-2140-2 Fuel for trucks, pumps, generator, jaws etc. (7,500) washer fluid, grease, fuel treatment, antifreeze, oil, etc. 500 snow removal at fire halls & water sources 2,000 station wear for new fire fighters completing recruit training, uniform, 1000 renewal of certification for air filling (75) Equipment Testing / Servicing ( jaws of life repair & service 1,500, ladders, air filling system, 3,000 etc) BA cleaner, bags, etc 400 cal gas for testing unit (sniffer 4 gas detector, HCN)500 Fire Extinguishers -refills, inspection, service and replacement as needed (halls & trucks) 1,000 Air Bottle Hydrostat tests all are due in 2021. est $2,700 every 5 years Bunker suits cleaned & Annual testing - NFPA requirement 1000 batteries for heat gun, tools, etc. 100 Occupational Health & Safety books must be available at fire halls 100 Fit Testing for ba masks. OHSA requirement -our share of keeping Napanee's system. 250 Looking at using NF's accountability (hose requirement) 200 - replacements and new member tags Refreshments & Food on long calls we must provide potable water and refreshments 1,000 hose - replacement of older hose that is warn out and fails testing 5,000 recruitment & retention & awards Hosting expenses 6,000 rescue & safety tools & equipment 1,000 Office & Building supplies 1,000 Travel Expenses - equipment, meetings, competitions, etc. 500 Medical Supplies /replacement of equipment that cannot be reused 2,000 SCBA & masks annual flow testing 2,100 wild fire fittings, nozzles, pack cans etc. depends on fire season , got away with very little in last couple years 1,000 Miscellaneous -hosting of mutual aid & other meetings 500 Photo Identification as Fire Fighter for fire prevention, inspections, security, etc. Done in 2018 good till 2022 flash lights, batteries & bulbs 800 memberships - OAFC 300 dry hydrants at water source -if opportunity presents est. 5,000 spill containment -absorbent used in halls and on highway incidents - as needed 500 health & Safety adaptors so we can connect to neighbouring FDs & other hydrants garbage disposal for fire halls gear bags to carry and protect PPE gear 3,000 gas detector 800

Page 2 of 6 Kaladar / Barrie Fire Dept. Proposed budget for 2021

PPE 16-2145-2 22,000.00 23,000.00 part of due diligence OHSA says employer must provide appropriate ppe according to standards 4.55 * Bush Fire Boot Allowance have 26 ff's who qualify for $150 boot allowance every 2 years (4 ff's put in for it in 2020) (3,450) Gloves (structure & extrication) ongoing - wear out quickly due to type of use + 10 year rule Bunker Boots ongoing as we replace damaged or warn out boots $500ea. NFPA 10 year rule Fire Helmets to meet reg 714/94.(4) - $350 ea. 10 year NFPA regulations Coveralls for wild fires -OHSA says that we cannot use bunker gear $350 ea. stocked up in 2020 so shouldn't need any this year. tyvec suits - rationed them so have a supply of them so far. Depends on # of COVID screen positive calls safety glasses, hearing protection, respiratory protection N95, etc. Balaclavas - part of ppe for fighting fires - 10 year rule

Bunker suits must be sized for person wearing it and meet standard. $14,000 reg714/94 part 5(1,2) BS require annual inspections and must be replaced every 10 years. Hope to have a few new ff's to gear up as well as some replacements. ** DuPont lost a plant that makes nomex so saw an increase in bunker gear costs.

Insurance 12,700.00 12,700.00 0.00 16-2150-2 * NF rates Barrie 1 (now truck 6) & Cloyne Station 1,165 AH rates trucks 1-5 & Northbrook Station 12,111

Training 18,000.00 18,000.00 * training = safer & more efficient operations 0.00 16-2160-2 Fire Marshal stated mandatory certification is coming back in some form?? Didn’t get much done this year due to covid shutdown Driver training D & Z course, licencing drivers for trucks- have 2 doing training currently Other / outside training OHSA sec25(2)(a) Depends on # of ff's that are available to take when courses offered Mutual Aid dues, more and more online training - computer for fire hall Medical EFR & CPR etc. Annual recert * MTO requirements for D license holders = medical exams & rewriting new requirement in 2017 Training materials & supplies bringing in instructors if cheaper than sending guys out - had courses scheduled that got canceled due to covid NFPA curriculum requires more training chief officer courses and mandatory MOL PTSD , TWM, WAH training mileage and recruit training costs

2020 proposed 2021 proposed Fire Prevention 11,000.00 11,000.00 FP program including signs, smoke alarm program, public presentations, membership PFSC, advertising, etc. 0.00 16-2170-2 this is a very important part of the fire service and a requirement of compliance under the FPPA Fire prevention contract for fire safety inspections, code enforcement and vulnerable occupancies compliance. Didn’t get invoiced in 2020

Page 3 of 6 Kaladar / Barrie Fire Dept. Proposed budget for 2021

legal& administration fees 1,290.00 1,290.00 JFC admin. Costs, auditing, legal ?, payroll admin fee 0.00 16-2175-2 other

Sub Total before capital -operating 364,090.00 - 364,790.00 Operating costs before capital. 0.192260155

Capital & Reserves proposed 2020 actual 2020 proposed 2021 20-1200-2

Jaws of Life 70,000.00 48,804.70 20,000.00 got basic set of new Edrolic tools rather than full replacement. Due to COVID restrictions didn’t get old jaws upgraded yet. Pump 621 (mini pumper Barrie 1) 420,000.00 400,000.00 replace Barrie one (mini pump 621) approved and ordered in 2020 but COVID delay in delivery Chief 611 pick up truck 75,000.00 replace Chiefs pick up truck (as per long range plans) and equip it with lights and siren, install 2way radio. scene light portable 5,000.00 portable self contained scene light with generator / inverter for power source Tracks for UTV 1,900.00 * Lions donating $4000 towards Tracks so we would have to cover dif for total of $5,450 + HST 5,800

equipment replacement reserve 130,000.00 130,000.00 Joint fire agreement states that moneys will be put into a funded reserve and managed by the treasurer 0.00 16-2185-2 revenue from calls and reports placed into reserves as well 16-2186-2

As of end of 2020 we should have approx.. $436,486 in capital replacement reserve & $149,613 in accident call reserve totaling $586,099 - - if we add 130,000 to reserves this year = 716,099 and then take out 499,000 for replacement of Pump 621, chief 611, portable light, & upgrade Jaws of Life we would have at least $,217,099 left in reserve to start 2022 if we add 130,000 to reserves next year we would have $347,099 and add another 130,000 in 2022 would give us $477,000 in reserve for start 2023 * note this does not include revenue from equipment disposal nor underspent added Section total 620,000.00 48,804.70 631,900.00 1.92

Page 4 of 6 Kaladar / Barrie Fire Dept. Proposed budget for 2021

2020 proposed 2020 actual 2021proposed approximate percent increase total budgeted expense 984,090.00 48,804.70 996,690.00 1.28

from reserve for capital only take out actual cost of equipment from reserves 70,000.00 20,000.00 jaws of life 75,000.00 chiefs truck C611 420,000.00 400,000.00 proposed from reserves for replacement of Pump 621 (Barrie 1)

Total revenue 490,000.00 495,000.00

Grand total for joint cost sharing 494,090.00 48,804.70 501,690.00 1.54 each township share 247,045.00 24,402.35 250,845.00 1.54

Page 5 of 6 Kaladar / Barrie Fire Dept. Proposed budget for 2021

long term capital items estimated replacement costs estimated replacement replacement year costs

2021 Chief 611 chiefs truck (used by ff's as well for training etc.) 2009 75,000.00 note: NFPA revisions in 2011 and 2016 to NFPA 1901 standard for Fire Apparatus 2023 Tanker 612 tanker 340,000.00 combined with changes in ULC and MTO requirements, US dollar exchange and 2026 Wild Fire 621 - 2006 1 ton pickup 85,000.00 inflation has driven the replacement of fire trucks up. This "Long Term Capital" list 2029 Pumper 611 2004 front line pumper 500,000.00 is based on recent bids for similar equipment to other departments where 2029 TIC - life safety tool est. cost 18,000.00 comparisons were available. 2030 Utility 621 UTV & trailer - 2012 38,000.00 2031 Breathing apparatus SCBA 2016 250,000.00 2033 Tanker 621 2007 tanker / pumper 340,000.00 2037 Rescue 611 heavy rescue 2018 450,000.00 2039 Marine 621 Boat - 2014 35,000.00 2040 Tanker 611 2015 tandem vacuum 390,000.00 2042 Mini pumper 621 - 2020 400,000.00 2044 Jaws of Life - 1995 & replacement cutter in 2008 75,000.00 total 2,996,000.00 divided by average 21 years 142,666.67

NOTE: these capital assets are larger and do not include portable pumps, wild fire pumps, hose and other equipment costing less than $15,000 as a general rule. Nor does it take into consideration new equipment that may be developed or found an asset in the fire service or become a legislated requirement.

Should look at building a reserve for Communications system (towers) as appears the provincial government is NOT going to include fire in the malty million dollar com system for Police and EMS

first draft Jan 19 revised by Kelly Jan 23 Revised by JFC Jan 29, 2021

msexelbudget2021 final

Page 6 of 6 Administrative Report

To: Mayor and Members of Council

From: Kelly Watkins, Treasurer

Recommended By: Cheryl Robson, AMCT Chief Administrative Officer (CAO) ______CAO’s Initials Date of Meeting: February 19, 2021

RE: Next Generation 9-1-1 – Proposed GIS Specialist

Background

Most 911 systems were originally built using analog rather than digital technologies, public safety answering points (PSAPs) across the country need to be upgraded to a digital or Internet Protocol (IP)-based 911 system, commonly referred to as Next Generation 911 (NG911).

Next Generation 9-1-1 is “the biggest fundamental change in the method of contacting emergency services since the invention of the telephone”. GIS data is important public safety information and will play a critical role in the success of NG-911. Local governments and other data providers will need to make their GIS data ready.

Comment

Kevin Farrell, Manager of Continuous Improvement at the County of Frontenac has recommended to the Lower Tiers, the addition of a GIS Specialist is needed to complete the mapping required to be compliant with the requirements for Next Generation 9-1-1. The proposed position was not included in the County of Frontenac budget as no commitment had been made by the Townships. Should the Township Councils agree to the proposal a report would be brought to County Council for final approval of the position.

Treasurer’s Administrative Report Next Generation 9-1-1 – Proposed GIS Specialist February 19, 2021 Page 1 of 2 South Frontenac, Central Frontenac and Frontenac Islands have approved or are including the position for 2021/2022 in their Draft Budgets.

This position will be completing the implementation work for the County of Frontenac Municipalities to be compliant with the requirements of NG9-1-1. This position will also be there to support other GIS needs if required (workload, vacation, sick, etc.). Once the implementation phase has been completed the position would continue on as a resource for the GIS department as well as continue to assist with the 911 numbering (new placements, issues with numbers, reporting, etc.). The process of making the signs and physical placement will remain at the Municipality.

It is proposed that we ask for this position to be reviewed after the implementation (past 2022) to determine if there is a need for this position. In North Frontenac we issued approximately 35 new 911 signs which we are able to manage in house based on our understanding of the new requirements. It is possible by the end of 2022, there be more changes that we are not aware of that would continue to support the need for this position.

Financial Implications

The cost of this position will be the responsibility of the Lower Tier Municipalities in Frontenac County and would be incorporated into the current Frontenac Municipalities Information Systems (FMIS) Agreement which currently includes IT services and GIS.

The costing is apportioned based on number of properties. For North Frontenac we have approximately 20% of the Properties.

The costing for North Frontenac in 2021 is anticipated to be $16,615 based on hiring with a start date in April 2021. The anticipated cost for 2022 (full year) would be $22,300.

Recommendation

Be It Resolved That Council receives for information the Treasurer’s Administrative Report entitled “Next Generation 9-1-1 – Proposed GIS Specialist”;

And That Council supports the hiring of a GIS Specialist at the County of Frontenac for the purpose of completing the Next Generation 9-1-1 requirements and that the position be reviewed after the implementation phase of the project.

Treasurer’s Administrative Report Next Generation 9-1-1 – Proposed GIS Specialist February 19, 2021 Page 2 of 2 Administrative Report

To: Mayor and Members of Council

From: Eric Korhonen, Director of Emergency Services, Fire Chief (DESFC)

Recommended by: Cheryl Robson, AMCT, Chief Administrative Officer ______CAO’s Initials

Date of Meeting: February 19, 2021

Re: Drone Recommendations

Background Council passed Resolution #465-19 which, “adopts the minutes of a Meeting of the Emergency Management Program Committee, dated August 27, 2019”.

The Emergency Management Program Committee meeting of August 27, 2019, Resolution #27-19 stated:

“Be It Resolved the Community Emergency Management Program Committee receives for information the Community Emergency Management Coordinator’s Report entitled “2019 Spring Loyalist Sector Meeting”.

And that the Committee recommends the CEMC prepare a report to Council with respects to the purchasing of a drone for consideration in the 2020 Budget.

Council passed Resolution #75-20 which states:

Be It Resolved That Council receives for information the Director of Emergency Services, Fire Chief’s Administrative Report entitled “Purchasing a Drone for North Frontenac Township”;

And That Council will consider the purchase of an Unmanned Aerial Vehicle, Drone, at the 2021 Budget deliberations.

Director of Emergency Services, Fire Chief’s Administrative Report Drone Recommendations February 19, 2021 Page 1 of 3 And That Council instructs the Director of Emergency Services, Fire Chief, Community Emergency Management Coordinator to document and track emergency response in 2020, where a drone may have provided a benefit to response in protecting life and property, while ensuring Firefighter safety, to determine the feasibility of purchasing a Drone for North Frontenac.

Researched By Eric Korhonen, Director of Emergency Services, Fire Chief (DESFC)

Comments The Department responded to 106 Emergency Calls in 2020. After review of the nature, location and details of the emergency response by the Chief, Officers and Firefighters, a drone, an unmanned aerial vehicle (UAV) may have provided benefit to response in protecting life and property, while ensuring Firefighter safety at 9 responses.

North Frontenac Response: NF-20-16 – Locate a person - ¼ mile away from fire location, NF-20-32 –Wild fire – locating hot spots, water sources, and documenting size of fire, NF-20-34 – Wild fire – locating hot spots, water sources, and documenting size of fire, NF-20-38 – Malcolm Lake - multiple structure fires would have been useful in locating spot fires, documenting fire scene, NF-20-65 – Locating ATV stuck in mud, NF-20-75 – Locating distressed individual - visual confirmation of potential danger to first responded, NF-20-80 – Downed trees on hydro lines – identify potential fire without endangering firefighters, NF-20-99 – Stranded boat - would have been helpful to locate boat and determine response requirements. NF-20-103 - Downed trees on hydro lines – identify potential fire without endangering firefighters

The use of a UAV at the responses listed above may have expedited the response time by providing location of the emergency or the individuals, or may have reduced potential manpower hours after the emergency was over. Some factors to consider are:

 Every UAV launch requires a minimum of two Firefighters, One pilot and one observer,  Locating hot spots is usually performed by firefighters walking the fire scene looking for embers, smoke or smell. A UAV may be able to locate hot spots using a Thermal Imaging Camera (TIC).  Downed hydro lines or trees on hydro lines are responded to by the Fire Department to ensure public safety while waiting for Hydro Crews to

Director of Emergency Services, Fire Chief’s Administrative Report Drone Recommendations February 19, 2021 Page 2 of 3 address the emergency. Firefighter safety can be addressed by establishing a safety perimeter and using binoculars.

The Senior Officer would like to further review and document the requirement for a UAV in North Frontenac to provide a more accurate evaluation.

Financial Implications Capital Cost Mavic 2 Enterprise Dual with Enterprise Shield $4,929 Mavic 2 Enterprise Fly More Kit (heated batteries, car charger, $559 propellers, battery charging hub, USB connector and 1 soft case). $5,488

Initial Startup Costs Drone Registration through Transport Canada $5 Pilot Training / Pilot (Firefighter) – cost per person $700 Licensing Pilot $125

Annual Cost Insurance Approximate based on $1,000,000 liability $800 Annual refresher flight training $500 Contribution to Reserve Fund for Future replacement $550

The Drone would be added to the Tangible Capital Assets (TCA) Replacement Schedules as per our TCA Policy anything over $5,000 is to be added.

Recommendation

Be It Resolved That Council receives for information the Director of Emergency Services, Fire Chief’s Administrative Report entitled “Drone Recommendations”;

And That Council will consider the purchase of an Unmanned Aerial Vehicle, Drone, at the 2022 Budget deliberations.

And That Council instructs the Director of Emergency Services, Fire Chief, Community Emergency Management Coordinator to document and track emergency response in 2021, where a drone may have provided a benefit to response in protecting life and property, while ensuring Firefighter safety, to determine the feasibility of purchasing a Drone for North Frontenac.

Director of Emergency Services, Fire Chief’s Administrative Report Drone Recommendations February 19, 2021 Page 3 of 3 Administrative Report

To: Mayor and Members of Council

From: Eric Korhonen, Director of Emergency Services, Fire Chief (DESFC)

Recommended by: Cheryl Robson, AMCT, Chief Administrative Officer ______CAO’s Initials

Date of Meeting: February 19, 2021

Re: Clarendon Miller Pumper 531, ULC Standards, Pump Rebuild Required

Background The Township of North Frontenac has three front line pumpers and one tanker with pumping capabilities to fight structure fires. The pumps on the apparatus are tested annually for compliance with the NFPA 1911 Standard for Inspection, Maintenance, Testing, and Retirement of In-Service Emergency Vehicles, 2017 Edition Chapter 21 - Performance Testing of Fire Pumps, Wildland Pumps, Ultra High-Pressure Pumps and Industrial Supply Pumps.

The annual testing and certification is also a grading standard used by Fire Underwriters Survey (FUS) to determine insurance rating for occupancies in the Municipality.

Both water pumps and water tanks as part of fire apparatus must be inspected and maintained in accordance with manufacturer’s recommendations.

All front line pumpers are tested by the manufacturer prior to delivery and provided an Underwriters Laboratory of Canada (ULC) rating. The rating provides the liters or gallons per minute flow rate of the installed pump for a given apparatus as tested by the manufacturer.

Researched By Eric Korhonen, Director of Emergency Services, Fire Chief (DESFC)

Director of Emergency Services, Fire Chief’s Administrative Report Clarendon Miller Pumper 531, ULC Standards, Pump Rebuild Required February 19, 2021 Page 1 of 3 Comments Fire Underwriters Survey has published the document Insurance Grading Recognition of Used and Rebuilt Fire Apparatus. In summary:  Apparatus are built to applicable ULC S515 or NFPA 1901 standards.  Testing includes, weight, road and pump performance tests.  Testing and maintenance only be completed by a qualified technician.

In 2020, Pumper 531 located at the Clarendon Miller Fire Hall failed the annual pump test. After testing the apparatus was delivered to the Contractors facility and an inspection was performed on the pumper to determine the cause or possible repair to the pump.

It was determined after inspection that the pump impeller has been damaged by cavitation and requires a rebuild in order to meet the ULC ratings as provide with the pumper when delivered. Further the Contractor provided the following comments:

“There are some issues with the configuration of your pumper. The pump that’s installed in your pump is only rated for 3850 liter per minute maximum, now in ideal conditions this truck will pump over that. The ULC plate says it’s rated for 4000 liter per minute, with any damages to the pump you will never achieve that as it’s maxed out.”

“The major issue I see with this truck is that it will not build the required pressure which is a major issue as volume being one this pressure is another. I can’t see any other way to repair this issue without removing the pump.”

In order to be compliant with best practices (CAN/ULC-S515-13, 3rd Edition of the Standard for Automobile Fire Fighting Apparatus) the pump requires a rebuild. Other best practices and standards which affect Insurance rates for buildings in North Frontenac are FUS. FUS standards also refer to Fire apparatus which do not meet the manufacturer’s specifications and ULC ratings.

Defected apparatus needs to be re-tested and corrected to suit manufacturer’s specifications before re-use.

Pumper 531 requires a rebuild of the pump in order to retain a classification as a front line pumper and not impact the FUS rating for the Township.

Financial Implications A quotation of $13,000 has been provided to rebuild the pump on apparatus Pumper 531.

Director of Emergency Services, Fire Chief’s Administrative Report Clarendon Miller Pumper 531, ULC Standards, Pump Rebuild Required February 19, 2021 Page 2 of 3 Recommendation

Be It Resolved That Council receives for information the Director of Emergency Services, Fire Chief’s Administrative Report entitled “Clarendon Miller Pumper 531, ULC Standards, Pump Rebuild Required”;

And That Council approves the cost of repairs to Pumper 531 and the cost has been included in the 2021 Draft Budget;

And That the Chief shall make alternate arrangements through Mutual Aid, standby, or with other neighbouring Departments, to back fill Pumper 531 while it undergoes repairs to ensure the Municipality is protected.

Director of Emergency Services, Fire Chief’s Administrative Report Clarendon Miller Pumper 531, ULC Standards, Pump Rebuild Required February 19, 2021 Page 3 of 3 Administrative Report

To: Mayor and Members of Council

From: Eric Korhonen, Director of Emergency Services, Fire Chief (DESFC)

Recommended by: Cheryl Robson, AMCT, Chief Administrative Officer ______CAO’s Initials

Date of Meeting: February 19, 2021

Re: Community Defibrillators – LifePak CR2 vs LifePak 1000

Background The Township of North Frontenac has Automated External Defibrillators (AEDs) at each of the Community Halls, the Municipal Building and at all of the Fire Stations on several of the fire Apparatus.

AEDs are used to help those experiencing sudden cardiac arrest. It's a sophisticated, yet easy-to-use, medical device that can analyze the heart's rhythm and, if necessary, deliver an electrical shock, or defibrillation, to help the heart re-establish an effective rhythm.

Researched By Eric Korhonen, Director of Emergency Services, Fire Chief (DESFC)

Comments The Township currently uses several models of the Physio-Control AED Response Systems, the LifePak (LP) 1000 and LifePak CR series. The LP1000 is designed for trained First Responder and have connectivity for Paramedics. The LP CR, CR Plus and CR2 are designed for general public use. The current model LP CR2 provides more detailed instruction to the user and less parts to be connected or selected during use.

Currently two of our Municipal facilities (Clarendon Miller Community Hall, and Ompah Community Hall) have LP 1000 AED’s in service. The remaining facilities are equipped with LP CR’s.

Director of Emergency Services, Fire Chief’s Administrative Report Community Defibrillators – LifePak CR2 vs LifePak 1000 February 19, 2021 Page 1 of 2 Stryker International our AED provider has recommended the replacement of the LifePak 1000 AEDs currently located at the Clarendon Miller and Ompah Community Halls with LifePak CR2 AEDs for simplicity of use by the general public. The LifePak 1000 AED’s currently located at the Community Halls would be placed in service in the Fire Departments inventory and equipped on first responding apparatus.

Financial Implications The cost to purchase two (2) LifePak CR2 is $5,300 plus HST.

Recommendation

Be It Resolved That Council receives for information the Director of Emergency Services, Fire Chief’s Administrative Report entitled “Community Defibrillators – CR2 vs Life Pak 1000”;

And That Council approves the cost of purchase two (2) LifePak CR2 Automated External Defibrillators, and the cost has been included in the 2021 Draft Budget

Director of Emergency Services, Fire Chief’s Administrative Report Community Defibrillators – LifePak CR2 vs LifePak 1000 February 19, 2021 Page 2 of 2 Administrative Report

To: Mayor and Members of Council

From: Corey Klatt, Dipl.M.A., Manager of Community Development

Recommended by: Cheryl Robson, AMCT, Chief Administrative Officer ______CAO’s Initials Date of Meeting: February 19, 2021

Re: Proposed Expansion of Parking lot at Crotch Lake (Crotch Lake Access Road)

Background In 2020 we had major issues regarding parking at the Crotch Lake Parking lot (Crotch Lake Access Road), due to increased use of the campsites within the Crown Land Stewardship Program (CLSP) as well as increased day use (fishing, boating, etc…). It appears as though the use of all boat launches within the CLSP and others throughout the Township had majorly increased use in 2021, due to the Covid-19 Pandemic and people wanting to get out of the city for their recreational needs.

We have encountered some issues with the parking lot being full throughout the past on some long weekends; however in 2020 during the busy months (July and August) we seemed to encounter this issue on most weekends. I did receive a couple of reports from people that had booked a campsite but could not find parking so they had to turn around and go home and missed out on their opportunity to enjoy the Parklands. This is not conducive to providing a positive camping experience within the North Frontenac Parklands.

As a result of the issues above staff attempted to be at the Parking lot area on Fridays to direct people to park in an efficient manner. This did help some; however even with these attempts there is only so much room for people to park. This also took away from staff’s ability to be out on the lakes to ensure campers were setting up on the correct sites, etc….

Researched By Corey Klatt, Manager of Community Development

Manager of Community Development’s Administrative Report Proposed Expansion of Parking lot at Crotch Lake (Crotch Lake Access Road) February 19, 2021 Page 1 of 3 Comments As a result of increased demands for use of the Crotch Lake area and issues with parking it is proposed that Council considers permitting the expansion of the parking lot at the Crotch Lake Access Road. It is also proposed that this expansion be paid for via the MNR Parks Reserve Fund. I spoke with Darwyn Sproule, P.Eng, Public Works Manager and he advised that the Public Works Department would have time to take on this task in 2021. The CLSP would pay the Public Works Department $30,000 which would include Public Works staff time, the operation of Township equipment and the purchase of fill and gravel. The MCD would have the trees removed, and brushing completed prior to Public Works involvement (via a private contractor) at an estimated cost of approximately $10,000.

I contacted the Ministry of Natural Resources and Forestry (MNRF) to determine what is required for MNRF approvals, as this proposed project is on Crown Land within the Townships Land Use Permit. I was advised that in order to consider this request to expand the parking area at Crotch Lake, MNRF will require a request in writing. “The request should provide details on how many trees would need to be cut (species and diameter at breast height), extent of clearing/grading required, explain purpose of project, any other relevant project details, etc. Along with the request please provide a detailed sketch that shows the existing parking area and the proposed expansion. The sketch should show dimensions, larger trees, wet areas, distance to lake, etc. A map showing the location of the parking area would also be helpful. Considering this is within the proposed Provincial Park, it may take some time to circulate to appropriate staff for review, we may also need to consult with the Algonquin’s of Ontario as well. So the sooner you can provide this information the better”.

Note: The proposed expansion of this Parking Lot is within the proposed Provincial Park area; however it is my understanding that the proposed Park is unlikely to happen for at least 3-5 years (possibly longer) and it is important for us to lessen issues with parking at this time. Moreover; the funds being proposed for this project are a result of camping and road permits sold within the CLSP. Crotch Lake provides the largest amount of revenue within the Program annually and is more widely used by campers than any other lake within the Program.

Financial Implications It is estimated the total cost of this project will be approximately $40,000 and proposed that these costs come from the MNR Parks Reserve Fund which has a balance of $308,938.19 as of December 31, 2020.

It is also proposed that the Public Works Department is paid $30,000 to construct the parking lot (including the purchase of fill and gravel) once site preparation is completed by a private contractor at an estimated cost of $10,000, if this project is approved by the MNRF in 2021.

Manager of Community Development’s Administrative Report Proposed Expansion of Parking lot at Crotch Lake (Crotch Lake Access Road) February 19, 2021 Page 2 of 3 Recommendation

Be It Resolved That Council receives for information the Manager of Community Development’s (MCD) Administrative Report entitled “Proposed Expansion of Parking lot at Crotch Lake (Crotch Lake Access Road)”;

And That Council directs the MCD to submit a request in writing to the Ministry of Natural Resources and Forestry (MNRF) for permission to expand the Parking Lot at the Crotch Lake Access Road;

And That Council approves the estimated expense of approximately $40,000 ($30,000 to the Public Works Department to construct the Parking Lot (including the cost of fill and gravel) and an estimated $10,000 for a private contractor for site preparation), from the MNR Parks Reserve Fund.

Manager of Community Development’s Administrative Report Proposed Expansion of Parking lot at Crotch Lake (Crotch Lake Access Road) February 19, 2021 Page 3 of 3 2021 SURPLUS/DEFICIT SUMMARY: 2021 INCREASE 2021 INCREASE ( DECREASE ) ( DECREASE ) PROPERTY TAX DOLLARS TO BE RAISED DRAFT IN DOLLARS IN PERCENTAGE % BUDGET BUDGET TO BE RAISED TO BE RAISED DEPT # DEPARTMENT 2020 2021 THROUGH TAXATION THROUGH TAXATION

000 Default $1,457,469 $1,493,149 ($35,680) -2.45%

100 Council ($184,400) ($176,850) ($7,550) -4.09%

110 Administration ($923,360) ($950,645) $27,285 2.95%

170 Economic Development ($84,890) ($77,775) ($7,115) -8.38%

190 Sundry ($40,155) ($35,870) ($4,285) -10.67%

200 Fire ($889,010) ($934,110) $45,100 5.07%

220 Policing ($839,344) ($835,675) ($3,669) -0.44%

230 Livestock Loss ($365) ($365) $0 0.00%

240 Conservation Authorities ($30,821) ($31,498) $677 2.20%

250 Building Department $0 $0 $0 0.00%

255 By-law Enforcement ($20,800) ($21,390) $590 2.84%

260 Protection & Emergency Services ($49,745) ($60,350) $10,605 21.32%

270 Animal Control ($7,400) ($7,400) $0 0.00%

280 Streetlights ($12,550) ($13,550) $1,000 7.97%

300 Roads ($3,587,869) ($3,586,758) ($1,111) -0.03%

400 Waste Disposal ($398,082) ($393,135) ($4,947) -1.24%

450 Recycling ($157,394) ($170,577) $13,183 8.38%

500 Cemeteries $0 $0 $0 0.00%

610 Community Halls ($106,191) ($124,150) $17,959 16.91%

615 Recreation ($99,019) ($102,769) $3,750 3.79%

620 MNR Parks $0 $0 $0 0.00%

660 Library ($2,890) ($3,175) $285 9.86%

700 Planning ($129,850) ($174,200) $44,350 34.15%

750 Property / Building Maintenance ($280,992) ($291,905) $10,913 3.88%

810 Municipal - Taxes $6,250,658 $6,362,898 ($112,240) -1.80%

830 County $0 $0 $0 0.00%

850 Education $0 $0 $0 0.00%

890 Property Taxation $137,000 $136,100 $900 -0.66%

TOTAL SURPLUS/DEFICIT $0 $0 $0

1 of 1 2021 BUDGET SUMMARY:

TOTAL DOLLARS (INCLUDES REQUISITIONS)

2020 DEPARTMENT 2020 UnAudited 2021 Budget Actual as of Budget DEPT. February 12, 2021 CODE: REVENUE:

000 Default $2,125,601.00 $2,383,944.76 $2,161,407.00

100 Council $0.00 $0.00 $0.00

110 Administration $100,600.00 $55,207.25 $168,700.00

170 Economic Development $101,900.00 $20,319.19 $85,029.00

190 Sundry $4,700.00 $177.00 $7,300.00

200 Fire $425,870.00 $353,812.67 $371,685.00

220 Policing $0.00 $0.00 $0.00

230 Livestock Loss $0.00 $0.00 $0.00

240 Conservation Authorities $0.00 $0.00 $7,500.00

250 Building Department $148,485.00 $136,498.35 $151,020.00

255 By-law Enforcement $20,000.00 $69,709.44 $25,000.00

260 Protection & Emergency Services $13,500.00 $57,220.18 $40,700.00

270 Animal Control $3,000.00 $1,815.00 $2,500.00

280 Streetlights $500.00 $456.24 $1,000.00

300 Roads $4,335,787.00 $3,560,747.86 $4,271,132.00

400 Waste Disposal $143,215.00 $133,470.68 $103,905.00

450 Recycling $134,000.00 $131,708.00 $132,000.00

500 Cemeteries $9,800.00 $14,956.66 $12,200.00

610 Community Halls $165,895.00 $95,906.48 $141,755.00

615 Recreation $300.00 $300.00 $300.00

620 MNR Parks $265,315.00 $297,305.40 $384,325.00

660 Library $0.00 $0.00 $0.00

700 Planning $65,000.00 $55,869.22 $66,350.00

750 Property / Building Maintenance $12,000.00 $9,226.00 $497,500.00

810 Municipal - Taxes $6,312,658.00 $6,274,392.81 $6,424,898.00

830 County (FMB) $1,714,764.00 $1,733,594.46 $1,743,004.00

1 of 4 850 Education $1,475,225.00 $1,490,244.24 $1,467,844.00

890 Property Taxation $155,000.00 $142,163.38 $150,000.00

TOTAL REVENUE: $17,733,115.00 $17,019,045 $18,417,054.00

2 of 4 2021 BUDGET SUMMARY:

TOTAL DOLLARS (INCLUDES REQUISITIONS) 2020 2020 UnAudited 2021 DEPARTMENT Budget Actual as of Budget DEPT. February 12, 2021 CODE: EXPENDITURES:

000 Default $668,132.00 $1,242,596.83 $668,258.00

100 Council $184,400.00 $170,396.34 $176,850.00

110 Administration $1,023,960.00 $919,939.10 $1,119,345.00

170 Economic Development $186,790.00 $87,815.25 $162,804.00

190 Sundry $44,855.00 $23,092.76 $43,170.00

200 Fire $1,314,880.00 $1,212,587.12 $1,305,795.00

220 Policing $839,344.00 $837,504.86 $835,675.00

230 Livestock Loss $365.00 $0.00 $365.00

240 Conservation Authorities $30,821.00 $30,821.00 $38,998.00

250 Building Department $148,485.00 $136,498.35 $151,020.00

255 By-law Enforcement $40,800.00 $86,242.70 $46,390.00

260 Protection & Emergency Services $63,245.00 $87,884.77 $101,050.00

270 Animal Control $10,400.00 $8,049.08 $9,900.00

280 Streetlights $13,050.00 $9,951.04 $14,550.00

300 Roads $7,923,656.00 $6,979,525.80 $7,857,890.00

400 Waste Disposal $541,297.00 $464,033.09 $497,040.00

450 Recycling $291,394.00 $277,073.97 $302,577.00

500 Cemeteries $9,800.00 $14,956.66 $12,200.00

610 Community Halls $272,086.00 $185,747.45 $265,905.00

615 Recreation $99,319.00 $73,132.22 $103,069.00

620 MNR Parks $265,315.00 $297,305.40 $384,325.00

660 Library $2,890.00 $2,431.58 $3,175.00

700 Planning $194,850.00 $162,653.79 $240,550.00

750 Property / Building Maintenance $292,992.00 $279,745.81 $789,405.00

810 Municipal - Taxes $62,000.00 $48,636.33 $62,000.00

830 County (FMB) $1,714,764.00 $1,733,594.46 $1,743,004.00

3 of 4 850 Education $1,475,225.00 $1,490,244.24 $1,467,844.00

890 Property Taxation $18,000.00 $6,585.27 $13,900.00

TOTAL EXPENDITURES: $17,733,115.00 $16,869,045 $18,417,054.00

SURPLUS $0.00 $150,000 $0.00

4 of 4 Township of North Frontenac 2021 2019 Year End 2020 Budget 2020 Budget 2020 Year End 2020 Unaudited Year End Balances - Reserves / Reserve Funds Unaudited Year End Contributions TO Contributions FROM Reserve Funds Balances Reserve Funds Reserve Funds Based on 2018 Draft Budget RESERVES: Reserve Account # Working capital 01-000-0-24100 $150,000.00 $150,000 -$150,000 $150,000.00 Dark Sky Preserve Telescope Building (Go Fund Me) 01-170-0-24100 $3,649.01 $0 -$3,649 $0.00

RESERVE FUND TOTALS: $153,649.01 $150,000.00 -$153,649.01 $150,000.00

TANGIBLE CAPITAL ASSET (TCA) RESERVE FUNDS: Reserve Fund Account # PROTECTION TCA: Fire Sustainablility - TCA 01-200-0-24800 $141,151.82 $203,375 -$344,500 $26.82 Contribution to $160,375 Contribution from Infrastructure Sustainability TCA $43,000 Tanker -$310,000 Hoses, nozzles, machinery, misc general equipment -$10,000 Protective Clothing (bunker gear) -$12,500 SCBA -$12,000 Protection - Equipment TCA (Communication Tower) 01-260-0-24800 $13,619.30 $2,030 $0 $15,649.30 Contribution to $2,030 PROTECTION TCA SUB TOTAL: $154,771.12 $205,405.00 -$344,500.00 $15,676.12 ROADS: Road Sustainability TCA 01-300-0-24800 $2,710,907.34 $1,687,402 -$3,310,455 $1,087,854.34 OMPF contribution $250,000 Contribution to $1,437,402 Hard Top Maintenance -$664,000 Buckshot Creek Bridge (B10) -$175,000 Buckshot Creek Bridge (B8) -$50,000 Mississippi River Bridge (B14) -$110,000 Myers Cave Bridge (B22) -$650,000 Shiner Road Bridge (B19) -$600,000 Addington Road 4 Culvert -$20,000 Guiderail Program -$55,000 Guiderail Program carried over from 2020 (RFT 2020-18 issued and awarded) -$43,500 Gravel Road Maintenance - OCIF Grant -$356,000 Replace 2010 Freightliner Tandem -$316,700 New 1/2 Ton Truck shared with MNR Parks -$22,000 Replace 2006 Backhoe -$160,000 Replacement of exterior man-doors(Ward 3) -$10,000 Removal of underground tanks (ward 1) -$25,000 Upgrade Electrical Service (ward 1) -$4,500 Ompah Sand Shed -$25,500 Harlowe/Myers Cave Road (ICIP) -$13,255 Small Equipment & machinery -$10,000 ROADS TCA SUB TOTAL: $2,710,907.34 $1,687,402.00 -$3,310,455.00 $1,087,854.34 WASTE / RECYCLING: Waste Sustainability TCA 01-400-0-24800 $9,566.11 $12,500 -$22,000 $66.11 Contribution to $10,500 Contribution from Infrastructure Sustainability TCA $2,000 Retrofit Seacans -$12,000 Misc Equipment -$10,000 Recycling Sustainability TCA 01-450-0-24800 $100,999.10 $15,000 -$39,000 $76,999.10 Contribution to $15,000 Replace three Bear Wise Bins -$39,000

WASTE / RECYCLING TCA SUB TOTAL: $110,565.21 $27,500.00 -$61,000.00 $77,065.21

1 of 5 2021 2019 Year End 2020 Budget 2020 Budget 2020 Year End 2020 Unaudited Year End Balances - Reserves / Reserve Funds Unaudited Year End Contributions TO Contributions FROM Reserve Funds Balances Reserve Funds Reserve Funds Based on 2018 Draft Budget OTHER TCA Infrastructure Sustainability TCA - All Departments as required 01-000-0-24800 $2,037,108.82 $223,951 -$280,152 $1,980,907.82 Contribution to $100,000 2% per Asset Management Plan Contribution $123,951 Roads - Building Condition Assessment Capital & Operating items -$23,152 Community Halls - Building Condition Assessment Capital & Operating items -$31,000 Remediation Ward 2 Public Works Garage -$181,000 Transfer to Waste Sustainability TCA Reserve Fund -$2,000 Transfer to Fire Sustainability TCA Reserve Fund -$43,000

Capital Acquisition - Ward 1 - TCA 01-000-1-24801 $31,717.63 $0 $0 $31,717.63 Electronics/Software Sustainability TCA - All Depts. 01-110-0-24860 $287,996.17 $34,000 -$35,000 $286,996.17 Contribution to $34,000 Annual Replacement of Computers (including server and copier) -$35,000 Streetlights Sustainability TCA 01-280-0-24800 $51,437.40 $4,500 $0 $55,937.40 Contribution to $4,500 Building Dept. Sustainability TCA 01-250-0-24800 $28,284.56 $5,500 $0 $33,784.56 Contribution to $5,500 Community Hall - Sustainability TCA 01-610-0-24800 $127,534.45 $38,365 $0 $165,899.45 Contribution to $38,365 Recreation - Sustainability TCA 01-615-0-24800 $75,567.36 $17,274 $0 $92,841.36 Contribution to $17,274 $0 CLSP (MNR Parks) - Sustainability TCA 01-620-0-24800 $15,763.54 $19,565 -$35,000 $328.54 Contribution to $14,565 Transfer from MNR Parks Discretionary Reserve Fund $5,000 1/2 ton truck shared with Roads -$22,000 New boat, motor and trailer -$13,000 Prop/Bldg Maintenance - Sustainability TCA 01-750-0-24800 $22,581.91 $3,830 $0 $26,411.91 Contribution to $3,830 OTHER TCA SUB TOTAL: $2,677,991.84 $346,985.00 -$350,152.00 $2,674,824.84

TOTAL TCA RESERVE FUNDS $5,654,235.51 $2,267,292.00 -$4,066,107.00 $3,855,420.51

OBLIGATORY RESERVE FUNDS: SPECIAL PARKS: (Obligatory Reserve Funds) Special Parks - Ward 1 (Former Barrie Township) 01-900-1-24002 $150,152.44 $0 $0 $150,152.44 Special Parks - Ward 2 (Former Clarendon Township) 01-900-2-24002 $56,809.00 $0 -$17,000 $39,809.00

Vinyl tile flooring & level floor in addition -$17,000 Special Parks - Ward 3 (Former Palmerston/Canonto Township) 01-900-3-24002 $25,479.29 $0 -$11,150 $14,329.29 Snow Road - bathroom renovation -$11,150 SPECIAL PARKS SUB TOTAL: $232,440.73 $0.00 -$28,150.00 $204,290.73

BUILDING: (Obligatory Reserve Fund) Building Dept Surplus 01-250-0-24025 $0.00 $0 $0 $0.00 BUILDING SUB TOTAL: $0.00 $0 $0 $0.00

FEDERAL GAS TAX: (Obligatory Reserve Funds) Federal Gas Tax (Obligatory Reserve Fund) 01-000-0-24030 $939,077.67 $194,307 -$90,000 $1,043,384.67 County FGT $134,112 Township FGT $60,195 Buckshot Creek Bridge (B8) -$50,000 Snow Road Foundation repairs -$40,000 FEDERAL GAS TAX SUB TOTAL: $939,077.67 $194,307.00 -$90,000.00 $1,043,384.67

2 of 5 WASTE CLOSURE COSTS: (Obligatory Reserve Funds) Waste (Obligatory) for Closure Costs 01-400-0-24000 $641,258.23 $42,079 -$10,905 $672,432.23 Contibution to $42,079 Gull and Fernleigh Waste Sites -$10,905 WASTE (OBLIGATORY) SUB TOTAL: $641,258.23 $42,079 -$10,905 $672,432

TOTAL OBLIGATORY RESERVE FUNDS $1,812,776.63 $236,386.00 -$129,055.00 $1,920,107.63 2021 2019 Year End 2020 Budget 2020 Budget 2020 Year End 2020 Unaudited Year End Balances - Reserves / Reserve Funds Unaudited Year End Contributions TO Contributions FROM Reserve Funds Balances Reserve Funds Reserve Funds Based on 2020 Draft Budget

3 of 5 OTHER DISCRETIONARY: Contingency 01-000-0-24010 $1,203,880.57 $0 -$347,230 $856,650.57 Res #409-19 Community and Safety Well-Being Plan -$4,500 Pay Equity per Res #32-19 -$40,000 LPAT Appeal(s) (Contract Planner and legal) -$20,350 Confidential Complaint (Roads) per Res #C42-20 -$5,000 Ward 1 (Roads) per Res #C25-20 -$25,000 Senior Housing -$150,000 Economic Development initaitve per Res #82-20 -$81,380 Building Deficit (if Building Reserve = zero) -$21,000 Cannabis Reserve Fund 01-000-0-24014 $13,158.25 $0 $13,158.25 Contribution to Municipal Modernization Fund 01-000-0-24015 $474,920.92 -$54,000 $420,920.92 Contribution to Asset Management Plan amendments per Res #501-20 -$32,000 Asset Management Software (program and implementation) per Res #501-20 -$18,000 TOMRMS Purchase per Res #480-20 -$4,000 Safe Restart - COVID 19 01-000-0-24017 $147,940.23 $0 -$48,400 $99,540.23 Webex/zoom virtual meeting Software -$2,500 Bell Conference -$1,600 Turbo Hubs (2) portable internet -$1,500 Bank Interest Short fall -$1,000 Clorox spraying salaries -$15,600 PPE for COVID 19 -$25,000 Additional hand Held Clorox Machine -$1,200 Council - Election 01-100-0-24000 $24,481.15 $5,000 $0 $29,481.15 Contribution to $5,000 Integrity Commissioner 01-100-0-24016 $14,204.47 $0 $0 $14,204.47 Economic Development 01-170-0-24000 $24,858.37 $0 $0 $24,858.37

Medical Services (Doctor Recruitment) 01-190-0-24090 $33,619.19 $0 $0 $33,619.19

Promotion/Marketing Reserve Fund 01-190-0-24091 $7,078.50 $2,200 -$600 $8,678.50 Contribution to Promotional Items(sale of hats) $2,200 Purchase Canadian Made hats -$600 Fire Salaries 01-200-0-24000 $32,013.32 $0 $0 $32,013.32 Contribution to $0 Wildfires 01-200-0-24020 $120,874.25 $0 $120,874.25 Wildfires - Ward 1 01-200-1-24020 $13,267.15 $1,000 $0 $14,267.15 Contribution to $1,000 Emergency Services (i.e. Extreme Weather, Wildfires, etc.) 01-260-0-24060 $131,113.92 $0 $131,113.92 Accessibility 01-260-0-24065 $21,257.66 $0 $0 $21,257.66 Roads - Winter Maintenance 01-300-0-24000 $481,280.03 $60,000 $0 $541,280.03 Contribution to $100,000 Cemetery - North Frontenac 01-500-0-24000 $61,533.83 $1,000 -$5,700 $56,833.83 Contribution to $1,000 Operating expenses -$5,700 Community Halls 01-610-0-24000 $111,751.75 $0 $0 $111,751.75 MNR Parks (Crown Land Stewardship Program) 01-620-0-24000 $308,938.19 $0 -$65,000 $243,938.19 Expand parking at Crotch Lake -$40,000 Transfer to MNR Parks TCA Reserve Fund -$5,000 Arcol Road Improvements -$20,000 Planning - Update/Reviews/LPAT appeals, etc. 01-700-0-24000 $19,711.22 $5,000 $0 $24,711.22 Contribution to $5,000 $0 TOTAL OTHER DISCRETIONARY RESERVE FUNDS $3,245,882.97 $74,200.00 -$520,930.00 $2,799,152.97

4 of 5 RESERVE FUND TOTALS: $10,712,895.11 $2,577,878.00 -$4,716,092.00 $8,574,681.11

RESERVES AND RESERVE FUNDS GRAND TOTAL: $10,866,544.12 $2,727,878.00 -$4,869,741.01 $8,724,681.11

2021 TOTAL NET IMPACT ON RESERVE / RESERVE FUNDS -$2,141,863

RESERVE FUNDS - POLICY TO ASSET MANAGEMENT PLAN (AMP) - 2021 COMPARISON Per AMP Policy - The discretionary Reserve Funds shall be maintained to within plus/minus 10% of the total Municipal Expenditures or at a target value, as directed by Council during the annual Budget. Also, when discretionary Reserve Based on 2021 Budget Funds are used Council should consider replenishing those funds back to their original state. Reserve/Reserve Funds

Reserve / Reserve Fund Total (Unaudited - 2020 actuals pending) $8,724,681

Less Reserves (only working purposes (cash flow) and annual amounts (approved by Council Resolution) carried over to the next year for specific purposes not completed that year) -$150,000 Less Building Dept Surplus (Obligatory Reserve Fund - per legislation) $0 Less Waste Management (Closure / Post-closure Costs - per legislation) -$672,432 Less Special Parks - (Recreation Purposes only - per legislation) -$204,291 Less Federal Gas Tax (Obligatory Reserve Fund) -$1,043,385 Less Tangible Capital Asset (TCA) - Reserve Funds (in accordance with 10 year Capital Replacement Schedules) -$3,855,421 Less Municipal Modernization -$420,921 Less Cannabis Reserve Fund -$13,158 Obligatory/Legislative and/or TCA Reserve Funds Total $5,925,528

Total of Discretionary (Other) Reserve Funds (Not TCAs) - Difference between the total Reserve/Reserve Funds balance less the above Obligatory/Legislative and/or TCA Reserve Funds $2,799,153

Total Municipal Expenditures in 2021 $15,206,206

% between the Total Municipal Expenditures and the balance of the remaining Reserve Funds (Not TCAs) 18.41% Note: discretionary Reserve Funds includes COVId Funding, Municipal Moderniization, Winter Maintenace Reserve Fund and Integrity Commissioner - these Reserve Funds did not exist when Policy Asset Management Policy was established Note: Percentage based on Contingency Reserve Fund only as the other Discretionary Reserve Funds have been established for specific purposes 5.63%

5 of 5 Department 000 - DEFAULT 2020 DRAFT DRAFT Object Description 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget February 12, 2021 INCOME: 30110 Federal Grant - Gas Tax $57,578 $57,578.17 $60,195 $60,195 See Contribution to Reserve Funds

30830 Federal Gas Tax - County FGT $129,323 $128,850.32 $134,112 $134,112 2021 = County FGT @ $134.112 2020 = County FGT @ $129,323 2019 = County FGT @ $128,168 2018 = County FGT @ $128,168

31000 Provincial Grants - Ontario Municipal Partnership Fund (OMPF) $1,777,700 $1,777,700.00 $1,817,100 $1,817,100 2021 = Increase of $39,400 = $1,777,700 received in 2020 2020 = Increase of $72,500 = $1,705,200 received in 2019 2019 = Increase of $104,200 = $1,601,000 received in 2018 2018 = Increase of $242,700 = $1,358,300 received in 2017 2017 = Increase of $175,100 = $1,183,200 received in 2016 - previous years see Admin Revenue 2016 = Increase of $76,400 = $1,106,800 received in 2015

31037 Provincial Grant - Ontario Cannabis Legalization Implementation Fund (OCLIF) $0 $0.00 $0 $0 2019 = Funding to address the costs that directly relate to the legalization of recreational cannabis

31038 Provincial Grant - Municipal Modernization Payment $0 $0.00 $0 $0 2019 = unconditional funding announced by Province after Budget was passed

31039 Provincial Grant - COVID $0 $258,900.00 $0 $0

45000 Contributions from Reserves/Reserve Funds $11,000 $10,916.27 $0 $0 Annual See Capital Fund Expenditures - Object # 58050 2020 = Frontenac Regional Service Delivery Review (funded from Municipal Modernization Reserve Fund)

49000 Prior Year's Surplus $150,000 $150,000.00 $150,000 $150,000

TOTAL DEFAULT INCOME: $2,125,601 $2,383,944.76 $2,161,407 $2,161,407

EXPENDITURES:

50295 Consulting Services $11,000 $10,916.27 $0 $0 Frontenac Regional Service Delivery Review (funded from Municipal Modernization Reserve Fund) per Res #73-20

50370 Ontario Cannabis $0 $0.00 $0 $0 Donation to Health Unit for Public Education campaigns @$2,500 Per Res #293-19 (funded 2019 = from Cannabis Reserve Fund)

1 of 3 Department 000 - DEFAULT 2020 DRAFT DRAFT Object Description 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget February 12, 2021

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $0 $0.00 $0 $0

58500 Contributions to Reserve/Reserve Funds $186,901 $761,449.56 $194,307 $194,307 As per the Financial Policy (within the Asset Management Plan): "The Treasurer is hereby authorized to transfer the annual surplus over $150,000 (if applicable) to the North Frontenac Contingency Reserve Fund, to be used for future capital projects and/or for specific purposes at the discretion of Council". 2021 = County FGT @ $134,112 2021 Federal Gas Tax @ $60,195 2020 = County FGT @ $129,323 2020 Federal Gas Tax @ $57,578 Year End Surplus @ $316,121

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $470,231 $470,231.00 $473,951 $473,951 2021 = To Infrastructure Sustainability Reserve Fund @ $100,000 Effective 2014, $250,000 from OMPF to the Roads Sustainability TCA Reserve Fund Per 2013 Asset Management Plan - Summary of Capital Asset Shortfall - Council agreed to increase the annual municipal levy to accommodate annual inflation (Projected at 1.96% based on 2012 Levy). Therefore, the Capital Financing Policy states the Municipality shall increase the Municipal Levy by a minimum of 2% per year, with the 2% increase being added to the Capital Levy. 2020 Increase in Municipal Taxation Dollars to be collected = $123,951 or 2% (of 2020 levy). These monies will be added to the Infrastructure Sustainability TCA Reserve Fund and used when required, per the 10 year Replacement Schedule approved by Council. 2020 = To Infrastructure Sustainability Reserve Fund @ $100,000 Effective 2014, $250,000 from OMPF to the Roads Sustainability TCA Reserve Fund Per 2013 Asset Management Plan - Summary of Capital Asset Shortfall - Council agreed to increase the annual municipal levy to accommodate annual inflation (Projected at 1.96% based on 2012 Levy). Therefore, the Capital Financing Policy states the Municipality shall increase the Municipal Levy by a minimum of 2% per year, with the 2% increase being added to the Capital Levy. 2019 Increase in Municipal Taxation Dollars to be collected = $120,231 or 2% (of 2019 levy). These monies will be added to the Infrastructure Sustainability TCA Reserve Fund and used when required, per the 10 year Replacement Schedule approved by Council.

TOTAL DEFAULT EXPENDITURES: $668,132 $1,242,596.83 $668,258 $668,258

DEFAULT TOTAL - SURPLUS (DEFICIT) $1,457,469 $1,141,347.93 $1,493,149 $1,493,149

2 of 3 Department 000 - DEFAULT 2020 DRAFT DRAFT Object Description 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget February 12, 2021 2020 Dollars Raised through taxation $1,457,469.00 2021 Dollars Raised through taxation $1,493,149.00

2020 to 2021 Increase/(Decrease) in Taxation Dollars = ($35,680.00) -2.45%

3 of 3 Department 100 - COUNCIL 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

41000 Election - Candidate Fees Collected $0 $0.00 $0 $0 Candidate fees - In and Out only as returned Surplus funds will be transferred to the Election Reserve Fund

45000 Contributions from Reserves/Reserve Funds $0 $0.00 $0 $0

TOTAL COUNCIL INCOME: $0 $0.00 $0 $0

EXPENDITURES:

50103 Council Remuneration $138,200 $138,883.30 $139,000 $141,780 Annual CPI Increase (2021= 0.1%; 2020= 1.9% ;2019= 2.8%; 2018= 1.4%; 2017= 1.1%; 2016= 1%)

50120 Mileage $5,500 $1,821.87 $3,500 $4,000 Council members will be paid mileage for portfolio activities, Committee and Task Force meetings but not paid for Council meetings (regular and/or special) as per Res #688-15

50130 Benefits - E.H.T. (Ministry of Finance) $2,700 $2,707.63 $2,725 $2,780

50150 Benefits - Rec. Gen. (Employer's CPP) $2,000 $910.51 $775 $791

50180 Conventions/Conferences $12,000 $5,310.34 $6,000 $6,000 Two for the Mayor; One per Deputy Mayor and/or Councillor - $2,000 x 6 Conferences = Annual $12,000 per Res #155-19 Reduced as not all Council members attend Conferences each year; however maybe more if out of Province and/or if Council approves additional Conferences.

50200 Office Supplies and Stationery $4,200 $4,200.00 $4,200 $4,200 Computer / Office Supplies (paper/ink cartridges / computer expenses) - $300.00 per Annual Councillor = $2,100.00 Personal Internet allowance - $300.00 per Councillor = $2,100.00 All members of Council receive a $600 allowance annually, in addition to salaries, for personal computer expenses, office supplies (paper, toner), and for personal internet. All minutes and agendas, for Council, Committees and Task Forces, are distributed electronically as PDFs. For this reason it was decided that Council would receive the above allowances to subsidize these relative costs of conducting township business.

50205 Other Materials $2,000 $327.25 $1,000 $2,000

1 of 2 Department 100 - COUNCIL 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Annual Lunches for meetings, Local Government Week Activities, etc.

50260 Advertising $1,000 $422.91 $1,000 $1,000

50290 Legal Services $500 $127.20 $500 $500

50295 Consulting Services $7,500 $0.00 $7,500 $7,500 Annual Integrity Commissioner (IC) Effective 2019 any unspent dollars to be transferred to a New Integrity Commissioner (IC) Reserve Fund

50300 Memberships $3,100 $3,185.33 $3,200 $3,200 Annual AMO

50310 Publications and Subscriptions $200 $0.00 $0 $0 Annual Municipal World, etc.

50330 Insurance $0 $0.00 $1,950 $1,950 Councillor Policy (previously recorded under Admin)

50350 Training/Seminars $500 $0.00 $500 $500 Includes per diem per day (rate set by Council); plus reimbursed for actual expenses (i.e. mileage, meals - if not covered under program, etc.) Council Training/Seminars shall be approved by Council in advance.

58500 Contributions to Reserves/Reserve Funds $5,000 $12,500.00 $5,000 $5,000 2022 Election Year - Annual expense so when Election year comes there are funds available Annual in a Reserve Fund ($5,000 x 4 years) Effective 2019 any unspent dollars in Consulting Services (acct #50295) to be transferred to New IC Reserve Fund

TOTAL COUNCIL EXPENDITURES: $184,400 $170,396.34 $176,850 $181,200

COUNCIL - SURPLUS (DEFICIT) ($184,400) ($170,396.34) ($176,850) ($181,200)

2020 Dollars Raised through taxation ($184,400.00) 2021 Dollars Raised through taxation ($176,850.00)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = ($7,550.00) -4.09%

2 of 2 Department 110 - ADMINISTRATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME: 41050 Tax Certificates $3,000 $4,630.00 $2,500 $2,500 Effective 2021 see Planning for Compliance letters

41055 MFIPPA Fees $0 $34.40 $0 $0

41100 U.S. Exchange $2,000 $1,474.64 $1,000 $1,000

41210 Lottery Licences $100 $0.00 $100 $100

41400 Bank Interest Earned $30,000 $17,629.54 $20,000 $20,000

41450 Miscellaneous (Photocopies, Fax, NSF Fees, Maps sold at front counter, etc.) $500 $975.56 $500 $500

45000 Contributions from Reserves/Reserve Funds $65,000 $30,463.11 $144,600 $25,000 See Capital Fund Expenditures - # 58050 2021 = Pay Equity Review (Acct #50295) @ $40,000 to be funded from Contingency Reserve Fund Asset Management Plan amendments @ $32,000 to be funded from the Municipal Modernization Fund per Res #501-20 Asset Management Software (program and implementation) @ 18,000 to be funded from the Municipal Modernization Fund per Res #501-20 TOMRMS purchase @ $4,000 per Res # 480-20 to be purchased from the Municipal Modernization Reserve Fund Webex/zoom virtual meeting @ $2,500 to be funded from COVID 19 Reserve Fund effective 2020 Bell Conference added @ $1,600 per year - to be funded from COVID-19 Reserve Fund Turbo Hubs (2) @ $1,500 to be funded from the Safe Restart - COVID-19 Reserve Fund Bank Interest Short fall @ $10,000 to be funded from COVID 19 Reserve Fund

TOTAL ADMINISTRATION INCOME: $100,600 $55,207.25 $168,700 $49,100

EXPENDITURES:

50100 Salaries $520,000 $522,042.69 $508,200 $518,364 Less: Clerk/Planning Manager 50% (50% Planning) Deputy Clerk 25% (75% Planning) (2020 split 50/50) CAO Executive Assistant 75% (25% By-law Enforcement) Clerk-Admin Assistant @ 20% (25% Fire / 30% Planning / 25% CLSP)

50105 Income Protection Year End Payout $7,500 $3,694.96 $7,500 $7,500

50109 Casual Labour $3,120 $0.00 $15,000 $15,000

50110 Benefits - Morneau Shepell $41,000 $38,989.10 $46,250 $47,638

1 of 5 Department 110 - ADMINISTRATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Budget estimate - actual pending renewal May 1st.

50120 Mileage $1,500 $177.00 $750 $750

50130 Benefits - E.H.T. (Ministry of Finance) $12,750 $12,418.77 $13,100 $13,493 Rate = 1.95%

50140 Benefits - W.S.I.B. $18,500 $17,289.69 $19,150 $19,725 2021 = Rate decreased to 2.85 rate per $100 (same rate as 2020) 2020 = Rate decreased to 2.85 rate per $100 2019 = Rate decreased to 3.15 rate per $100 2018 = Rate increased to 3.20 rate per $100 2017 = Rate increased to 3.05 rate per $100 2016 = Rate unchanged at 2.88 rate per $100

50150 Benefits - Rec. Gen. (Employer's CPP & EI) $35,000 $35,317.27 $38,300 $39,449 2021 = Increase in CPP contributions from 5.25% to 5.45% 2020 = Increase in CPP contributions from 4.95% to 5.25%

50160 Benefits - OMERS $62,500 $63,401.65 $62,500 $64,375 Annual Administration Employees plus AMO OMERS Support Fund $160 annual estimate 2016 to Rate unchanged at 9.0% on earnings up to CPP earnings limit, then increases to 14.6% on 2021 = earnings over the CPP earnings limit

50175 Contracted Services $2,715 $1,325.97 $2,715 $2,715 Annual Pest Control - Enviro Guard monthly inspections @ $350 On Site Shredding - monthly service @ $72.00 x 2 bins / month = $865/year plus $1,500 (shredding of old records in compliance with Records Retention By-law)

50180 Conventions/Conferences $12,000 $2,686.72 $6,000 $12,000 Annual CAO Conferences (3) - Increased in 2020 per P&A Committee Clerk Conference (Planning Manager see Planning Dept.) Treasurer Conference MCD Conference $2,000 estimate x 6 (see above) = $12,000 2021 = Anticipating virtual conferences for 2021, therefore, reduced budget for all departments for one year

50200 Office Supplies and Stationery $16,000 $10,470.92 $16,000 $12,000

Annual Year end adjustments for basic office supplies= $500 to Planning; $450 to MNR Parks; $500 to Building; $750 Fire; $500 Roads; $500 Waste; $200 Recycling; $200 Property Bldg. Mtce.

50201 County Meeting Expenses $1,500 $220.28 $750 $1,500 Frontenac CAOs' meet monthly and other Managers looking at joint opportunities as well

2 of 5 Department 110 - ADMINISTRATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50205 Other Materials $4,000 $2,805.18 $4,000 $4,000 (cleaning and general supplies, etc.)

50210 Heat $7,550 $4,610.89 $7,550 $7,777 Annual = 0% change

50220 Utilities (Hydro) $4,600 $4,574.09 $4,600 $4,738 Annual 0% change Municipal Complex charged at 50% Admin/Council Chambers & 50% Public Works

50230 Building Maintenance $3,500 $1,710.55 $3,500 $3,600 Annual General Maintenance Septic System to be pumped every 3 years @ $100 (= $200 each and is shared with Roads Department) - 2022

50250 Postage $15,000 $14,127.86 $15,000 $15,000 Annual Year end adjustment for postage = $1000 Planning; $200 Building; $100 Waste

50260 Advertising $500 $236.39 $500 $500 Annual Contractor Rates, Casual and Student Employment, etc.

50270 Telephone (Includes Fax) $3,200 $5,404.31 $4,800 $4,400 Effective 2020 contract will renew for additional 3 years at the current rate. (Effective 2017, new 3 year Contract signed with Bell Canada to achieve savings for all Township land line phone services) CAO cell phone monthly fee effective 2020 Bell Conference added @ $1,600 per year - to be funded from Safe Restart - 2021 = COVID-19 Reserve Fund 2020 = extra costs due to COVID 19 - to be funded from Safe Restart - COVID-19 Reserve Fund

50280 Auditing Services $24,000 $15,915.84 $24,000 $24,000

50290 Legal Services $2,000 $190.46 $2,000 $2,000

50295 Consulting Services $41,000 $0.00 $73,000 $1,000 Annual Outside assistance with interviews/grants/etc. if required 2021 = Pay Equity Review @ $40,000 to be funded from Contingency Reserve Fund per P&A Res #32-19 Asset Management Plan amendments @ $32,000 to be funded from the Municipal Modernization Fund per Res #501-20 Pay Equity Review @ $40,000 to be funded from Contingency Reserve Fund per P&A Res #32- 2020 = 19 - not completed in 2020

50300 Memberships $2,730 $2,762.79 $3,300 $3,300

3 of 5 Department 110 - ADMINISTRATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Annual MFOA / AMCTO / OMTRA (previously known as AMTCO) / OMAA Increases as additional Employees are certified and become members of applicable Associations

50330 Insurance $12,000 $12,317.85 $20,150 $20,755 Annual Premiums - estimated @ 35% increase for entire policy (increases are significant in 2021 = departments with vehicles and property)

Insurance RFP to be issued for 2022 renewal - Joint Request for proposal with Frontenac Treasurers approved Res #475-19. Consultant to be shared expense estimated at $8,000 each 2020 = Annual Premiums - estimated @ 17% increase plus additional insurance per Res #C19-19

50340 Computers $72,075 $75,463.66 $115,510 $118,975 (Contracts, Software & Supplies) Annual Bell Canada internet service at $ 80 per month = $960 Ompah Fire Hall to share cost of High Speed with Library volunteers @ $260 IT/GIS Contract with County @ $47,875 Effective 2021 - New GIS position at the County to implement the Next Generation 911 @ $16,615 (April-Dec) USTI Financial Software Service Contract @ $14,250 Spam Filter Requirements estimated @ $1,000 Toner, Printer Cartridges, CDs, Data Keys etc. @ $2,000 Plus extras (i.e.. Unforeseen repairs/ new software requirements, etc.) @ $2,500 Hosting services for website @ $3,700 Webex/zoom virtual meeting @ $2,500 to be funded from COVID 19 Reserve Fund TOMRMS annual fee @ $350 TOMRMS purchase @ $4,000 per Res # 480-20 to be purchased from the Municipal 2021 = Modernization Reserve Fund Asset Management Software (program and implementation) @ $18,000 to be funded from the Municipal Modernization Fund per Res #501-20 Turbo Hubs (2) @ $1,500 to be funded from the Safe Restart - COVID-19 Reserve Fund 2020 = extra costs due to COVID 19 - to be funded from Safe Restart - COVID-19 Reserve Fund As Per 10 Year Capital Plan and Replacement Schedules charged to Administration annually for the replacement of Computers / Office Equipment for All Departments (see #58050 Capital Fund Expense from TCA Reserve Funds)

50350 Training/Seminars $15,000 $8,155.08 $12,000 $15,000 Annual Continuing education for all Administration Employees

50360 Leases (Photocopier and Postage Meter) $8,220 $7,056.18 $8,220 $8,220 Annual Postage Meter Lease @ $2,220 Toshiba Copier (main office) @ $6,000

50380 Courier $200 $0.00 $200 $200

4 of 5 Department 110 - ADMINISTRATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50500 Bank Service Charges $5,000 $4,716.06 $5,000 $5,000 2020 = Add cheque scanning service

50501 ADP Payroll Service Charges $10,000 $10,225.55 $10,500 $10,500

52360 Medicals/Drivers Abstracts/CPIC $100 $0.00 $100 $100

54001 New Equipment for Health and Safety Purposes $200 $181.46 $200 $200 Fire Extinguishers, First Aid Kits, etc.

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $25,000 $7,449.88 $35,000 $25,000 As Per 10 Year Capital Plan and Replacement Schedules charged to Administration annually Annual for the replacement of Computers / Office Equipment for All Departments Replacement of computers/electronics as per our Replacement Schedules @ $35,000 2021 = (includes server replacement and photocopier) Replacement of computers/electronics as per our Replacement Schedules @ $25,000 (includes 2020 = server replacement - server not completed)

58500 Contributions to Reserves/Reserve Funds $0 $0.00 $0 $0

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $34,000 $34,000.00 $34,000 $34,000 As Per 10 Year Capital Plan and Replacement Schedules @ $34,000 annually for the replacement of Computers / Office Equipment for All Departments = Contribution to Annual Electronic/Software TCA Reserve Fund required

TOTAL ADMINISTRATION EXPENDITURES: $1,023,960 $919,939.10 $1,119,345 $1,062,772

ADMINISTRATION - SURPLUS (DEFICIT) ($923,360) ($864,731.85) ($950,645) ($1,013,672)

2020 Dollars Raised through taxation ($923,360.00) 2021 Dollars Raised through taxation ($950,645.00)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $27,285.00 2.95%

5 of 5 Department 170 - Economic Development 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME: 40010 Map Sales $100 $0.00 $0 $0 Selling of Canoe Route Maps 2021 = Effective 2021, all map sales to be recorded as Misc Revenue in Administration (110-0-41450)

41901 Go Fund Me Donations $0 $38.24 $0 $0 2018-2021 =Star Gazing Pad Building (Balance as of Dec 31/20 = $3,649.01)

45000 Contributions from Reserves/Reserve Funds $101,800 $20,280.95 $85,029 $0 See Capital Fund Expenditures - # 58050 Business initatives - Improve communications, attract development, market our businesses, attend trade shows, signage for events, etc. per Res #82-20 @ $30,000 plus Economic Development Officer @ $51,380 (Salary, benefits and expenses). Funded from the 2021 = Contingency Reserve Fund (or Municipal Modernization Fund) Star Gazing Building @ $3,649 Community Improvement Plan(CIP) balance @ $55,951 - actual unknown monies to be transferred from Contingency Reserve Fund as unable to use FGT. County to provide matching dollars for a qualified FGT project. 2020 Art Mural Project per EDTF @ $1,800 (to be funded from Economic Development 2020 = Reserve Fund) Business initatives - Improve communications, attract development, market our businesses, attend trade shows, signage for events, etc. per Res #82-20 @ $30,000 plus Economic Development Officer @ $70,000 (Salary, benefits and expenses). Funded from the Contingency Reserve Fund

TOTAL ECONOMIC DEVELOPMENT INCOME: $101,900 $20,319.19 $85,029 $0

EXPENDITURES:

50100 Salaries $87,720 $58,498.67 $84,300 $85,986 % of Manager of Community Development (MCD) 2020 = Economic Development Officer (Part-time for one year trial - Res #82-20)

50108 Charged Back to Other Departments $3,000 $417.50 $1,500 $1,500 Star Gazing Pad - Parking Lot Snow Removal in-house by Public Works @ $500 Scenic Route Rest Stop in Ompah - Parking lot Snow Removal in-house by Public Works @ $1,000

50109 Casual Labour $15,810 $10,144.94 $12,000 $16,000 Annual 2 Students at the Libraries - Ten hours per week x 2 (Plevna & Cloyne)

1 of 4 Department 170 - Economic Development 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50120 Mileage $21,000 $1,359.34 $7,000 $2,000 Annual Task Force Member Mileage Additional activities/events for MCD 2020/2021 = Mileage for Economic Development Officer @ $5,000

50130 Benefits - E.H.T. (Ministry of Finance) $1,185 $490.31 $1,050 $1,200 Students at the Libraries & Economic Development Officer

50140 Benefits - W.S.I.B. $1,715 $674.63 $1,525 $1,800 Students at the Libraries & Economic Development Officer

50150 Benefits - Rec. Gen. (Employer's CPP & EI) $3,755 $1,409.26 $3,350 $3,800 Students at the Libraries & Economic Development Officer

50175 Contracted Service $500 $127.20 $0 $500 2022 = Star Gazing Pad - Privy Pump Out (Bi-annually) @ $500 2020 = Star Gazing Pad - Privy Pump Out (Bi-annually) @ $500

50180 Conventions/Conferences $2,000 $937.00 $1,000 $2,000 Annual MCD

50205 Other Materials $700 $243.05 $500 $500 Annual General Items @ $200 Star Gazing Pad - Privy material @ $100 and ice melt for SGP @ $200

50211 4 Seasons Scenic Route Enhancements $500 $0.00 $500 $500

50220 Utilities (Hydro) $750 $602.51 $750 $773 Star Gazing Pad / Scenic Route Rest Stop in Ompah

50230 Building Maintenance $0 $0.00 $3,649 $0 Star Gazing Buiding @ $3,649 (to be funded from Dark Sky Preserve Telescope Building (Go Fund Me) Reserve

50260 Advertising $5,100 $3,033.25 $3,700 $3,700 Includes advertising Economic Development Task Force activities; Star Gazing Pad; and Annual = promoting Township in general @ $2,500 Sky news advertising @ $1,200 2020 = Sky news advertising @ $1,100 and new brochures for Dark Sky Preserve @ $1,500

2 of 4 Department 170 - Economic Development 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50265 Promotions $6,800 $6,190.46 $6,400 $5,400 Annual Promotional Materials @ $1,500 to use for promoting the municipality. LOL Gardener's Club to supply and install planters at Barrie & Harlowe Community Halls @ $100 (includes planter, flowers spring and fall) Art Mural Project per EDTF @ $1,800 Econ. Dev. Task Force Initiatives - lunches; events; guest speakers; etc. @ $2,000 (Note: Per Res #65-16 a Task Force is allowed to spend up to a total of $500 annually on initiatives not specifically identified/listed in the annual budget; other initiatives shall be approved by Council through the budget or require a Resolution).

2021 = North Frontenac Business Owners Brainstorming sessions per Res #644-19 / #21-20 @ $800 Mural pictures for Council Chambers @ $200 Community Improvement Plan(CIP) balance @ $55,951 - actual unknown monies to be transferred from Contingency Reserve Fund as unable to use FGT. County to provide matching dollars for a qualified FGT project. North Frontenac Business Owners Brainstorming sessions per Res #644-19 / #21-20 @ 2020 = $1,200 2020 Art Mural Project per EDTF @ $1,800 (to be funded from Economic Development Reserve Fund) Mural pictures for Council Chambers @ $200 Community Improvement Plan(CIP) balance @ $55,951 - actual unknown monies to be transferred from Contingency Reserve Fund as unable to use FGT. County to provide matching dollars for a qualified FGT project.

50266 Business Promotions $30,000 $0.00 $30,000 $0 Business initatives - Improve communications, attract development, market our businesses, attend trade shows, signage for events, etc. per Res #82-20 @ $30,000 - funded from Contingency Reserve Fund

50270 Telephone (Includes Fax) $1,000 $383.63 $500 $0 2020/2021 =Cell phone for Economic Development Officer

50290 Legal Services $400 $0.00 $400 $400 Economic Development Initiatives

50330 Insurance $125 $122.04 $250 $258 Star Gazing Pad Scenic Route Rest Stop in Ompah

50340 Computer (Supplies, Reimbursed Expenses, etc.) $0 $0.00 $0 $0

3 of 4 Department 170 - Economic Development 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

As Per 10 Year Capital Plan and Replacement Schedules - for the replacement of Computers / Office Equipment for All Departments - See Administration

50350 Training/Seminars $800 $0.00 $500 $800 MCD to attend training applicable to small rural municipalities - estimate only - i.e. grant Annual training sessions, etc. EDTF Members

55550 Safety Devices (Signs) $3,930 $3,143.22 $3,930 $3,930 Annual Maintenance only (Hamlet and Entrance signs only) @ $2,000 Economic Development - general signs @ $300 TODS signage fees @ $1,630

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $0 $0.00 $0 $0

58500 Contributions to Reserves/Reserve Funds - Economic Development Reserve Fund $0 $38.24 $0 $0 Dark Sky Preserve Telescope Building Reserve per Res #62-18 (see #41901 Go Fund Me donations)

TOTAL ECONOMIC DEVELOPMENT EXPENDITURES: $186,790 $87,815.25 $162,804 $131,046

ECONOMIC DEVELOPMENT- SURPLUS (DEFICIT) ($84,890) ($67,496.06) ($77,775) ($131,046)

2020 Dollars Raised through taxation ($84,890) 2021 Dollars Raised through taxation ($77,775)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = ($7,115) -8.38%

4 of 4 Department 190 - SUNDRY 2020 DRAFT DRAFT 2019 Unaudited 2020 2021 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME: 41250 Sale of Promotional items $200 $177.00 $200 $200 To be put back into Promotion/Marketing Reserve Fund at year end

41900 Sundry - Donations Received $4,500 $0.00 $6,500 $4,500 OCVA Donation for Canada Fireworks Anonymous donation towards Canadian made promotional items @ $2,000 - per Res #29-21 2021 = to be transferred to the Promotion/Marketing Reserve Fund

45000 Contributions from Reserves/Reserve Funds $0 $0.00 $600 $0 See Capital Fund Expenditures - # 58050 Purchase of North Frontenac branded items (e.g baseball hats) to be funded from 2021 = Promotion/Marketing Reserve Fund

TOTAL SUNDRY INCOME: $4,700 $177.00 $7,300 $4,700

EXPENDITURES:

50205 Other Materials $0 $0.00 $600 $0 Purchase of North Frontenac branded items (e.g baseball hats) to be funded from 2021 = Promotion/Marketing Reserve Fund

50295 Consulting Services $2,200 $2,053.04 $2,200 $2,200 Employee Assistance Program (EAP) average @ $190 per month Plus Employee Meeting Expense

50330 Insurance $150 $162.00 $165 $170 Annual Volunteer accident coverage (see Community Halls for User Special Insurance)

50370 Grants/Donations/Ceremonies $41,305 $20,191.24 $37,805 $40,000 Annual $500 - Cloyne District Historical Society $5,100 - Canada Day Fireworks. Per Res #192-18 Council approved an Annual Township Fireworks Event in celebration of Canada Day. At the end of the Event the Treasurer shall invoice the OCVA for the OCVA's donation portion (total expense less other donations/fundraising dollars received and Township contribution) (see donation from OCVA above) $5,100 - $600 Township expense = $4,500 OCVA donation) $800 - Remembrance Day Ceremony including wreaths $275 - Royal Canadian Legion - advertising in the Military Service Recognition Book $500 - Conference(s), Local Associations gifts to speakers, etc. $200 - COFA donation

1 of 3 Department 190 - SUNDRY 2020 DRAFT DRAFT 2019 Unaudited 2020 2021 Object Description Budget Actual as of Budget Budget February 12, 2021

$100 - North Addington Education Centre (NAEC) sponsor (Year book) $500 - Land O Lakes Community Services Christmas Hamper Program $2,250 - LOL Community Services (Meals on Wheels, Adult Drop-In, Transportation and Homemaking/Maintenance Request for $1.50/household at approx. 1500 Households (2019 increase from $1.25 to $1.50 per Res #109-19 $2,000 - LOL Lions Club for Food Bank $2,000 - NAEC Outdoor Education Program (annual per Res #269-18) $400 - Ompah ATV run - Donation for the cost of producing the coloured posters and the laminating of same (by an outside party), to an upset/maximum limit of $400 ($200 per event), per Res #166-11 $3,000 - NF Employee Recognition Program per Council Resolution @ $2,000 (Effective 2008) - Plus, effective 2011 includes Kaladar/Barrie Fire Volunteers (see separate Policy i.e. Addington Highlands invites and pays for KB Fire Volunteers to attend their Municipal Christmas Party and North Frontenac covers the cost of the Long Service Awards.) - KB estimate @ $1,000 per information from KB Fire Chief. $4,000 - Christmas party as a token of appreciation for Employee's efforts during the year; $1,500 - Firefighters Recruitment/Retention Project - for annual fire Christmas dinner $180 - LOL Toll Road Hand Out $2,000 - Plus extra donations approved by Council throughout the year $2,000 - Flowers, Retirement, Gifts, etc. per Policy $10,000 - Community Grants The MCD, in consultation with the CAO, is authorized to provide Township Logo materials/gifts and CLSP free camping/road permits for applicable events/activities (with the exception of fishing tournaments if they are not live-release). However, all cash donations not specifically listed in the approved annual budget shall be considered by Council. 2022 = Volunteer dinner (annual to be considered per Res #648-19) @ $3,500 2021 = Central & North Frontenac Seniors and Law Enforcement Together (CNF SALT) @ $500 2020 = CommunityVolunteer dinner Grants (annual (to be toconsidered be considered per Res per #480-19)Res #648-19) proposed @ $3,500 maximum annual @ $10,000 Central & North Frontenac Seniors and Law Enforcement Together (CNF SALT) @ $500 per Res #02-20 - not completed in 2020

50375 Doctor Recruitment $0 $0.00 $0 $0 #2. Medical Service Agreement - Second Medical Student effective 2014 @ $15,000/yr. for a 5 Year Agreement, per Resolution #132-14 completed in 2019 #1 Agreement completed in 2015 (Medical Services Reserve Fund Balance $33,619.19 as of December 31, 2020)

55550 Safety Devices (Signs) $1,000 $509.48 $200 $200

2 of 3 Department 190 - SUNDRY 2020 DRAFT DRAFT 2019 Unaudited 2020 2021 Object Description Budget Actual as of Budget Budget February 12, 2021

Repairs to Bulletin board(s) located at waste sites 2020 = Communications Information bulletin boards at waste sites @ $1,000

58000 Capital Expenditure $0 $0.00 $0 $0

58050 Capital Fund Expenditure $0 $0.00 $0 $0

58500 Contributions to Reserves/Reserve Funds $200 $177.00 $2,200 $200 Sale of promotional items - transfer from actual Revenue #41250 Anonymous donation towards Canadian made promotional items @ $2,000 - per Res #29-21 2021 = to be transferred to the Promotion/Marketing Reserve Fund

TOTAL SUNDRY EXPENDITURES: $44,855 $23,092.76 $43,170 $42,770

SUNDRY - SURPLUS (DEFICIT) ($40,155) ($22,915.76) ($35,870) ($38,070)

2020 Dollars Raised through taxation ($40,155) 2021 Dollars Raised through taxation ($35,870)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = ($4,285) -10.67%

3 of 3 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME:

31025 Provincial Grants - Fire Services $0 $0.00 $0 $0 In 2005 total $50,000 - 1/4 per each Station $12,500 Politicians to lobby Federal and Provincial Governments for additional funding

31502 Kenwood Canada Communications Grant $10,000 $0.00 $0 $0 Per Res #16-20 - application for Mobile Repeater - Grant application - grant not successful

40002 Reimbursed Expenses $1,000 $300.00 $1,000 $1,000 Charge Back By-law - Company and/or property owners invoiced (see contracted services Annual Acct #50175 for expense); Fire Code / Compliance Letters issued, etc.

40100 Joint Services (Revenue From Other Municipalities) $550 $591.50 $550 $0 Per By-Law #87-17 - Joint Fire Committee Agreement section 5.1 says The Insurance Company shall be the same as the Municipality in which the Treasurer is from with the Annual exception of the insurance for the Building Assets that shall be the responsibility of the municipality having ownership @ $550

40200 Sale of Land/Equipment $7,500 $500.00 $9,000 $3,000 Annual Annual advertisement (re: Surplus vehicles/equipment/supplies) - misc. small items @ $3,000 Effective 2020 all Revenue from Sale of Land/Equipment will be transferred to the applicable departments Tangible Capital Reserve Fund As Per 10 Year Capital Plan and Replacement Schedules - replacement of 2004 Ford 2021 = Explorer #53762 @ $1,000 As Per 10 Year Capital Plan and Replacement Schedules - replacement of 1990 GMC 4x4 #53760 @ $1,000 Snow Road Fire Hall Oil Tank @ $1,000 As Per 10 Year Capital Plan and Replacement Schedules - replacement of 1995 #53769 @ $3,000 2020 = Recreation to purchase of pump and tank from Fire Dept. wildfire unit @ $500 As Per 10 Year Capital Plan and Replacement Schedules - replacement of 2004 Ford Explorer #53762 @ $1,000 As Per 10 Year Capital Plan and Replacement Schedules - replacement of 1990 GMC 4x4 #53760 @ $1,000 Snow Road Fire Hall Oil Tank @ $2,000 Note: Surplus sale did not happen in 2020 due to COVID

41150 Fire - MNR Agreement / C.P.A. Suppression $1,000 $1,036.32 $1,035 $1,035 New Agreement effective 2016 (expire April 1, 2021) ($925 annual plus response to Crown Protection Area) Additional revenue for wildfires on Crownland attended by NF Fire Department

1 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: 41900 Fire - Donations Received $0 $1,131.00 $0 $0 Fire Associations do fundraising, and the Township receives donations from some Community Annual Groups and Individuals, during the year for Township Assets, if approved by Council in advance of Fundraising As per Council Resolution #210-15 all Fire Department donations provided to the Township are deposited into the North Frontenac Fire Department Sustainability Reserve Fund (unless Council accepts the donation and the monies are spent in the current year).

44400 Charged Back To Other Depts. $3,000 $0.00 $0 $0 2020 = Fire Department for Waste Sites Brush burn @ $3,000

45000 Contributions from Reserves/Reserve Funds $402,820 $350,253.85 $360,100 $35,900 See Capital Fund Expenditures - # 58050 2021= Clorox spraying salaries @ $15,600 to be funded from the COVID-19 Reserve Fund

TOTAL FIRE - NORTH FRONTENAC - INCOME $425,870 $353,812.67 $371,685 $40,935

EXPENDITURES:

50100 Salaries $124,000 $126,299.12 $129,500 $132,090 Annual Fire Chief = 35 hours per week Admin Assistant @ 25% (20% Clerk-Admin / 30% Planning / 25% CLSP) Assistant Fire Chief (includes Training Officer) - Part-time = 20 hours per week

50101 Salaries - Fire Suppression (Payroll) $120,750 $106,423.26 $136,350 $139,077 All Salaries / Positions receive the Annual CPI Payroll Increase (2021 = 0.1% / 2020 = 1.9% / 2019 = 2.8% / 2018 = 1.4% / 2017 = 1.1% / 2016=1% / 2015 = 2.4% / 2014 = 0.7% ) - hourly rates adjusted the same as all Employees Annual = Effective September 1, 2016 - new pay system per Resolution #293-16 Effective 2018 - Certified training (paid at tiered rate per P&A Res #34-17) @ $33,750 Tiered hourly rate - Junior $18.61/hour; Firefighter $20.61/hour; Senior Firefighter 2021 = $22.61/hour; Officer $24.61/hour @ $15,500 (estimate) plus $5,000 (estimate) for wildfires Training - $25/Event to attend regularly scheduled in-house training/meetings @ $31,000 On Call April 1 to Nov 1 - $50 per person/per weekend @ $1,000 Captain (1) & EFR Captain (1) @ $1,074.96 = $2,149.92 x 3 stations = $6,449.76 Fire Instructors (3) @ $1,289.95 = $3,869.85 EFR Officer (1) @ $2,149.91 Fire and Life Safety Educator (1) @ $3,224.86 Incident Safety Officer (1) (new effective 2018 - per Res #262-18) @ $1,045.67 Communication Support Personnel (2) (new effective 2018 - per Res #262-18) @ $261.42 = $522.84

2 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: Fire Prevention Activities @ $1,550 Effective 2018 - Fire Volunteers must be paid vacation pay at the rate based on years of service - estimate $5,100 Clorox spraying @ $15,600 to be funded from the COVID-19 Reserve Fund Tiered hourly rate - Junior $18.57/hour; Firefighter $20.57/hour; Senior Firefighter 2020 = $22.57/hour; Officer $24.57/hour @ $15,500 (estimate) plus $5,000 (estimate) for wildfires Training - $25/Event to attend regularly scheduled in-house training/meetings @ $31,000 On Call April 1 to Nov 1 - $50 per person/per weekend @ $1,000 Captain (1) & EFR Captain (1) @ $1,073.88 = $2,147.76 x 3 stations = $6,443.28 Fire Instructors (3) @ $1,288.66 = $3,865.98 EFR Officer (1) @ $2,147.76 Fire and Life Safety Educator (1) @ $3,221.64 Incident Safety Officer (1) (new effective 2018 - per Res #262-18) @ $1,044.63 Communication Support Personnel (2) (new effective 2018 - per Res #262-18) @ $261.15 = $522.30 Fire Prevention Activities @ $1,550 Effective 2018 - Fire Volunteers must be paid vacation pay at the rate based on years of service - estimate $5,100

50102 Salaries - Fire Suppression (Wild Fires / Calls) $0 $3,250.00 $0 $0 Per Section 4.4 of the Joint Fire Committee Agreement - wild fire costs are separate from the Fire Department Budget and shall be charged exclusively to the municipality in which the Annual = incident occured. Wildfire Expenses will be transferred from the Wildfires Reserve Fund or Wildfires - Ward 1 Reserve Fund

50105 Income Protection Year End Payout $1,785 $1,646.26 $1,800 $1,836

50108 Charged Back to Other Departments $3,500 $2,785.11 $500 $500 Municipal employees, appointed to the Township of North Frontenac’s Volunteer Fire Department, are authorized to leave work to attend emergency situations when needed (i.e. Annual Emergency Services Personnel Funerals, etc.) @ $500 2020 = Snow Road Fire Hall grading @ $2,500 - to be completed by PW Dept.

50110 Benefits - Morneau Shepell $4,850 $4,691.47 $5,650 $5,820

50115 Boot Allowance $3,000 $916.81 $3,000 $3,000 Fire Volunteers @ $150 every two years, with a receipt per Res #103-10

50120 Mileage $1,500 $1,053.70 $1,500 $1,500 Special meetings; Volunteers using their own vehicle as approved by the Fire Chief (not including calls). Mileage for training is included in the training budget expense.

3 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: 50130 Benefits - E.H.T. (Ministry of Finance) $3,750 $3,448.98 $3,600 $3,672

50140 Benefits - W.S.I.B. $17,000 $16,464.89 $18,000 $18,360 2021 = 2.85 rate per $100 Estimate 50 volunteers x $102,800 maximum for 2021 x 10% = 514,000 x 2.85 % = $14,649 plus Fire Chief & Assistant Fire Chief @ $3,405.50 plus annual year end reconciliation for fire earnings 2020 = 2.85 rate per $100 Estimate 50 volunteers x $95,400 maximum for 2020 x 10% = 477,000 x 2.85 % = $13,594.50 plus Fire Chief & Assistant Fire Chief @ $3,405.50 plus annual year end reconciliation for fire earnings

50150 Benefits - Rec. Gen. (Employer's CPP & EI) $6,500 $6,624.62 $7,000 $7,140

50160 Benefits - OMERS $11,500 $10,790.32 $11,900 $11,100

50175 Contracted Services $14,000 $10,382.66 $14,000 $14,000 Annual Snow Removal of Dry Hydrants @ $5,000 Greater Madawaska Automatic Aid Agreement @ $3,800 yearly stand-by fee plus calls = Estimate of $5,000 per year. Treasurer at the end of each year to transfer the difference between the budget and actual (unused funds) to/from the Emergency Services Reserve Fund, Per Res #311-17 Charge Back By-law - Company and/or property owners invoiced, etc. Surplus Equipment - Third Party Vendor

50180 Conventions/Conferences $2,000 $0.00 $1,000 $2,000 2021 = OAFC - Fire Chief only 2020 = OAFC - Fire Chief only

50200 Office Supplies and Stationery $750 $1,286.62 $1,100 $750 Annual One time charge annually @ $750 (credited to Admin Office Supplies expense) 2021 = Chief's office chair @ $350

50205 Other Materials (Includes Shop Supplies, etc.) $1,000 $1,300.49 $1,000 $1,000

50207 Protective Clothing $8,000 $6,057.56 $8,000 $8,000 Annual Extra required if new Fire Volunteers hired. Dress Uniforms, Station Uniforms, Gloves, Coveralls, Wildfire Clothing, Hardhats, etc.

50210 Heat $14,500 $13,078.50 $14,500 $14,935 Ompah Hall - 50% (50% = Fire)

4 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: 50220 Utilities/Hydro $9,650 $8,741.58 $9,650 $9,940 Includes Snow Rd Water Heater Rental

50230 Building Maintenance $18,505 $7,604.58 $24,175 $24,175 Annual General Maintenance @ $800 per Hall = $2,400 Septic System to be pumped every 3 years (2020) @ $600 - all halls Furnace annual maintenance @ $900 - all halls Annual maintenance of CO2 Monitors @ $700 - all halls CM Overhead Heating system maintenance service @ $400 2021 Total @ $8,180 = Breakdown of Total = $350 Annual generator maintenance; $200 General maintenance; $1,120 Garage door repairs; $900 Annual cleaning and inspection of over head propane radiant tube heating; $700 water maintenance; $1,210 clean up rocks. topsoil and KB seed grass area on south side; $2,000 Outside lights; $2,100 Pressure Washer SR Interior Flooring @ $4,450 (BCA) Landscaping @ $1,050 (BCA) Ompah Rear bay door repairs @ $500 CM Repainting of concrete floors in office areas @ $1,545 (BCA) Hot Water Heater @ $1,450 2020 Total @ $4,960 = Breakdown of Total = $350 Annual generator maintenance; $400 General maintenance; $600 Garage door repairs; $900 Annual cleaning and inspection of over head propane radiant tube heating; $700 water maintenance; $800 sheeting in communications tower (per insurance company - not completed in 2019); $1,210 clean up rocks. topsoil and KB seed grass area on south side (BCA) CM Repainting of concrete floors in office areas @ $1,545 (BCA) - not completed in 2020 Damper/vent replacment @ $3,500 Ompah Rear bay door repairs @ $500 - not completed in 2020 Front bay doors repairs @ $3,000

50260 Advertising (i.e. New Hires, etc.) $500 $70.34 $500 $500

50270 Telephone $3,000 $2,800.48 $3,000 $3,090 cell phone for Assistant Fire Chief - effective 2019

50290 Legal Services $3,000 $0.00 $1,000 $1,000 POA fines / fees = enforcement and legal

50300 Memberships $1,600 $1,054.59 $1,600 $1,600 OAFC / CAFC / NFPA / KFL&A Mutual Aid / Fire Marshals Public Safety Council / OAFTO / Zone 6 / OMFPOA / FFAO / EVTO / OFCAAA (Admin Assistant)

5 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: 50330 Insurance $21,750 $21,679.76 $34,600 $35,638

50331 Insurance Deductible Expense $0 $5,000.00 $0 $0

50335 Insurance - Fire Volunteers - 24 Hour Coverage $4,500 $4,124.53 $4,500 $4,635 On Duty Coverage Premium paid by Employer is based on population, location, calls per year, etc. Note - 24 Hour Accident Coverage Premium paid by Volunteers

50340 Computer (Supplies, Reimbursed Expenses, etc.) $0 $0.00 $0 $0 As Per 10 Year Capital Plan and Replacement Schedules - for the replacement of Computers / Office Equipment for All Departments = See Administration

50350 Training/Seminars $5,000 $5,302.79 $6,000 $10,000 Annual Continuing education for all Fire Department Employees Reduced due to Volunteers using Fire Vehicles to attend training, rather than personal 2020 = vehicles

50360 Leases (Photocopier) $100 $53.79 $0 $0 2020 = copier to be removed from Plevna Firehall

50380 Courier $100 $0.00 $100 $100

50385 Radio Repairs $3,000 $4,484.05 $3,500 $3,500

50390 Dispatch/Communications $10,200 $9,253.70 $13,000 $13,000 Annual Radio Licenses @ $4,000 Kingston Dispatch @ $9,000

52350 Fire Prevention and Education $3,000 $1,601.94 $3,000 $3,000 Fire Prevention Activities / Public Education and Training (includes annual Fire Prevention Annual Kit) / Smoke Alarm Program / Fire Prevention meetings / Fire Prevention and Public Education materials & activities / FPO Training; etc.

52355 Fire Reimbursed for Meals / Meetings / etc. per Policies $1,000 $821.94 $1,000 $1,000 Wildfires - water/meals, etc. ; Honorary Funerals; child care expenses; Fire Hall duties; etc.

52360 Medicals/Drivers Abstracts/CPIC $1,000 $777.78 $1,000 $1,000 AZ and/or DZ Licensing/Vaccinations

52361 Reimbursing MNR - Municipal Fire Agreement $0 $0.00 $0 $0 Unknown if required - depends on Wildfires See Wildfire Reserve Fund if required

6 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME:

52502 EFR- Training (First Aid, CPR, Defib, EFR, etc.) $9,000 $5,181.78 $6,000 $8,000 2020 = Tri-annual re-certification training - majority of Firefighters in 2020

52503 EFR- Equipment $5,000 $5,977.89 $5,000 $5,000

52504 EFR - Oxygen $3,000 $2,978.72 $3,000 $3,000

52505 EFR - Defib Maintenance $2,000 $713.60 $2,000 $2,000 Annual Includes replacement pads and batteries

53252 Fire - Joint Services @ 50% Effective 2004 (40% Prior to 2004) $243,345 $247,045.00 $250,845 $250,845 50% = 2021 estimated @ $501,690 - NF Share = $250,845 (including $65,000 Contribution to 2021 = Reserve Fund for capital) Per Res #154-17 "AND THAT Council instructs the Joint Fire Committee (JFC) to review the annual Vehicle/Equipment Reserve allocation of $110,000 ($55,000 per Township) for the next 9 years (2018 to 2026), with the amount required to be reviewed on an annual basis when the KBFD Asset Management Plan Tangible Capital Asset Replacement Schedules are reviewed as part of the annual budget process and make recommendations for amendments to the JFC Agreement as required". As the KB budget is still pending NF budget only includes the $55,000 per Res #154-17 not the proposed capital budget of $142,500. Per the Agreement by the 1st of March each year the Joint Fire Committee shall submit the draft budget to both Councils to be approved by April 1st. Therefore, if both Councils approve an increase after North Frontenac's budget is approved NF's 50% share of the increase to come from the Contingency Reserve Fund. 2020 = 50% = 2020 estimated @ $486,690 - NF Share = $243,345 (including $65,000 capital)

Per Res #154-17 "AND THAT Council instructs the Joint Fire Committee (JFC) to review the annual Vehicle/Equipment Reserve allocation of $110,000 ($55,000 per Township) for the next 9 years (2018 to 2026), with the amount required to be reviewed on an annual basis when the KBFD Asset Management Plan Tangible Capital Asset Replacement Schedules are reviewed as part of the annual budget process and make recommendations for amendments to the JFC Agreement as required". As the KB budget is still pending NF budget only includes the $55,000 per Res #154-17 not the proposed capital budget of $142,500. Per the Agreement by the 1st of March each year the Joint Fire Committee shall submit the draft budget to both Councils to be approved by April 1st. Therefore, if both Councils approve an increase after North Frontenac's budget is approved NF's 50% share of the increase to come from the Contingency Reserve Fund.

53725 Unit #T531 Repairs - 1996 Ford Tanker Truck (Unit #72) $6,000 $13,355.08 $1,000 $1,000 Annual General Maintenance plus Rust Protection

7 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: 2020 = Required repairs (tank supports) to extend life of vehicle to comply with annual certification additional work required to pass MTO safety

53745 Unit #ATV521 Repairs - 2006 4 Wheeler (Unit #96) $200 $414.79 $200 $200

53746 Unit #UTL511 Repairs- 2006 4 Wheeler Trailer (Unit #T86) $100 $0.00 $100 $100

53747 Unit #ATV511 Repairs - 2009 4 Wheeler (Unit #86) $300 $377.33 $500 $300 2021 = New drive belt @ $300

53756 Unit #UTLM531 KARA Repairs - 2006 Gull Lake Boat Trailer (Unit #T77) $100 $0.00 $100 $100

53757 Unit # M511 Repairs - 2007 Float Trailer Boat (Unit #87) $500 $75.67 $500 $100 2021 = Replace LED lights @ $400 2020 = New gaskets and drop down ramp

53758 Unit #P521 Repairs - 2007 E-one Tradition Pumper (Unit #91) $2,500 $1,342.65 $2,400 $1,400 Annual General Maintenance plus Rust Protection @ $1,000 Requires mandatory pump test @ $400 2021 = Power inverter for extrication equipment @ $1,000 2020 = Pump maintenance @ $1,100 (new gate valve)

53760 Unit #WL531 Repairs - 1990 Used GMC 4x4 1/2 ton truck (Unit #75) $200 $950.82 $0 $0 Annual General Maintenance plus Rust Protection 2020 = Used until Ompah Squad arrives and replaced with #53763

53761 Unit #P531 Repairs - 2009 International Pumper (Unit #71) $1,400 $502.43 $14,800 $1,400 Annual General Maintenance plus Rust Protection @ $1,000 Requires mandatory pump test @ $400 2021 = Pump rebuild to meet ULC Standard @ $13,000 Battery @ $400

53762 Unit #S511 Repairs - 2004 Ford Explorer SUV (Unit #83) $300 $338.67 $0 $0 Annual General Maintenance only @ $500 2020 = Used until new SUV arrives

53763 Unit #WL511 Repairs - 2009 Ford F350 4x4 Supercab (Unit #85) $2,200 $1,446.27 $1,000 $1,000 Annual General Maintenance plus Rust Protection @ $1,000 2020 = Replace 4 tires @ $1,200 used until Ompah Squad arrives and move to Clar Mill to replace #53760

53764 Unit #ATV531 Repairs - 2011 Outlander Max 800 - ATV (Unit #76) $200 $375.38 $500 $200

8 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: 2021 = New drive belt @ $300

53765 Unit #UTL521 - 2009 Stirling 5x10 Trailer - Repairs (Unit #T96) $100 $0.00 $100 $100

53766 Unit #P511 - 2011 Mini Pumper - Repairs (Unit #81) $1,400 $502.96 $1,900 $1,400 Annual General Maintenance plus Rust Protection @ $1,000 Requires mandatory pump test @ $400 2021 = Vaccum gauge repair @ $500

53767 Unit #T521 - 2013 Vacuum Tanker (Unit #92) $500 $560.00 $1,000 $1,000 Annual General Maintenance only Requires mandatory pump test @ $400

53768 Unit #UTL531 - 2011 Curtis Trailer (Unit #T76) $100 $0.00 $100 $100

53769 Unit #S531 - Repairs 1995 GMC Equipment Van - purchased in 2014 (Unit #73) $1,000 $1,794.34 $0 $0 2020 = To be replaced in 2021 with 5 Ton Vehicle/Squad

53770 Unit #CAR531- 2015 Ford F150 4x4 $1,500 $918.31 $1,900 $500 2021 = Replace tires @ $1,400

53771 Unit #SWL521 - 2019 - 5 Ton Vehicle/Squad $2,300 $2,306.88 $500 $500 2020 = New lugged tires @ $1,800

53772 Unit #SWL511 -2020 - 5 Ton Vehicle/Squad $500 $214.68 $500 $500 To be purchased in 2019, delivery in 2020

53773 Unit #SWL531 - 5 Ton Vehicle/Squad $0 $0.00 $500 $500 To be purchased in 2020, delivery in 2021

53774 Unit #CAR521 - 2020 - 1/2 Ton Utility Truck $100 $0.00 $500 $500 To be purchased in 2020

53775 Unit #CAR511 - 2020 - SUV Utility Vehicle $100 $0.00 $500 $500 To be purchased in 2020

53776 Unit #UTLM531- 2019 - Marine Boat $100 $166.16 $100 $100

54000 Equipment Replacement/Repairs $8,000 $9,184.98 $8,500 $8,000 Annual General Repairs / Small Tools (not Assets) @ $3,900 SCBA Bottle/Tank Testing @ $1,200 Ladder testing @ $1,000

9 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: Air Compressor Testing semi-annual maintenance / Air Sample @ $1,900 2021 = Air Compressor - Cascade Cylinder testing @ $500 (testing every 5 years)

54001 New Equipment for Health and Safety Purposes $2,000 $3,799.04 $2,000 $2,000 Annual Fire Extinguishers, First Aid Kits, etc. @ $500 SCBA flow tests - all stations @ $1,500 2020 = Extra PPE for COVID

54005 Dry Hydrant Program $15,000 $4,452.76 $15,000 $15,000 Annual Effective 2017 $2,500 x 4 new installs per year (equipment; installation; parts; no parking signs) Annual maintenance @ $5,000 2020 = No new installations due to COVID

54100 Equipment Rentals $100 $0.00 $100 $100

54200 Fuel and Lube (Oil) $13,250 $8,067.49 $13,250 $13,648 2021 = no increase 2020 = 5% increase based on previous year's total estimate plus $1,500 for additional vehicles

54300 Vehicle Licenses $0 $0.00 $0 $0 Annual All Vehicles are perpetual plates

55550 Safety Devices (Signs / Cones - purchase and maintenance) $500 $351.36 $500 $500 Forest Fire Hazard Warning Signs required and Public Advertisement Signs for Fire Annual Prevention etc.; plus Traffic Safety Cones and Markers

58000 Capital Expenditures $10,000 $0.00 $0 $0 Kenwood Communications Grant @ $10,000 -per Res #16-20 (only purchased if Grant 2020 = received) - grant not successful

58050 Capital Fund Expenditures $402,820 $333,800.54 $344,500 $35,900 Snow Road Fire Hall Standby Emergency Generator @ $16,900 - to be funded from the 2022 = Infrastructure Sustainability TCA Reserve Fund Ompah Fire Hall/Community Hall Standby Emergency Generator @ $19,000 - to be funded from the Infrastructure Sustainability TCA Reserve Fund Note: As Per 10 Year Capital Plan and Replacement Schedules Estimated @ $10,000 annually for hoses, nozzles, machinery and misc. general equipment.; plus $12,500 annually 2021 = for Protective Clothing Replacements (i.e. Bunker Gear) and SCBA @ $12,000 As Per 10 Year Capital Plan and Replacement Schedules @ $310,000 to replace 1996 Ford Tanker (acct #53725)

10 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: Note: As Per 10 Year Capital Plan and Replacement Schedules Estimated @ $10,000 annually for hoses, nozzles, machinery and misc. general equipment.; plus $8,000 annually 2020 = for Protective Clothing Replacements (i.e. Bunker Gear) and SCBA @ $12,000 As Per 10 Year Capital Plan and Replacement Schedules @ $190,000 ( 5 Ton Vehicle with gas engine) to replace the 1995 GMC Equipment Can (Acct #53769) As Per 10 Year Capital Plan and Replacement Schedules - 2020 Fire Utility Vehicle @ $45,000 As Per 10 Year Capital Plan and Replacement Schedules - 2020 Fire Utility Vehicle (SUV) @ $60,000 Snow Road - Bathroom Renovations @ $33,820 Master Fire Plan/BCA - rebudgeted not completed in 2019 Auto Extrciation Equipment - replace with pneumatic or electric hydraulic tool @ $44,000

58500 Contributions to Reserves/Reserve Funds $6,000 $33,013.32 $1,000 $1,000 New Fire Salaries Reserve Fund for underspent budget per Operational Review - pending Annual annual year end reconciliation. Per Res #293-16 Greater Madawaska Automatic Aid Agreement - to transfer (unused funds) to/from the Emergency Services Reserve Fund. Per Res #311-17 $1,000 - Ward One Kaladar Barrie - Wildfires 2020 = Contribution to Fire Salaries Reserve Fund as it was depleted to zero in 2019 @ $5,000

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $148,875 $142,506.00 $160,375 $170,130 As Per 10 Year Capital Plan and Replacement Schedules Estimated @ $8,000 annually for Annual Bunker Gear and Protective Clothing As Per 10 Year Capital Plan and Replacement Schedules Estimated @ $22,000 annually for SCBAs, hoses, nozzles, machinery and misc. general equipment. Vehicle / Equip Needs over 10 years = $109,675 annually Building Repair Needs required over 10 years = $1,700 annual Plus donations (see Revenue Acct #41900) 2021 = Increase contributions to TCA Reserve Fund for BCA @ $10,000 Surplus Equipment @ $9,000

TOTAL - FIRE NORTH FRONTENAC - EXPENDITURES $1,314,880 $1,212,587.12 $1,305,795 $1,003,580

FIRE NORTH FRONTENAC - SURPLUS (DEFICIT) ($889,010) ($858,774.45) ($934,110) ($962,645)

2020 Dollars Raised through taxation ($889,010) 2021 Dollars Raised through taxation ($934,110)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $45,100 5.07%

11 of 12 Department 200 - FIRE - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021 INCOME: KB Fire Increase / (Decrease) 2020 Dollars Raised through taxation ($249,305) 2021 Dollars Raised through taxation ($258,075)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $8,770 3.52% Note: KB figures includes draft budget from KBJFB as well as hall maintenace for Cloyne Fire hall

NF Fire Increase / (Decrease) 2020 Dollars Raised through taxation ($639,705) 2021 Dollars Raised through taxation ($676,035)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $36,330 4.09%

12 of 12 Department 220 - POLICE 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME

45000 Contributions from Reserves/Reserve Funds $0 $0.00 $0 $0

TOTAL - POLICE - INCOME $0 $0 $0 $0

EXPENDITURES

50104 Committee Expense $200 $0.00 $1,200 $200

Annual = Community Policing Advisory Committee (CPAC) - advertising and meeting expenses @ $200 2021 = Essential Services fair estimated @ $1,000 (bi-annual)

50120 Mileage $200 $0.00 $200 $200 CPAC mileage

50175 Contracted Services $838,944 $837,504.86 $834,275 $840,000 2021 = Estimated @ $834,275 Court Security Prisoner Transportation (CSPT) Program Grant (credit applied against bill) = amount unknown at this time - program under review) Estimate includes a 2019 Year-End Adjustment of $12,958 (increase) 2020 = Estimated @ $844,210 Court Security Prisoner Transportation (CSPT) Program Grant (credit applied against bill) = (- $5,266) Estimate includes a 2018 Year-End Adjustment of $8,458 (increase)

58500 Contributions to Reserves/Reserve Funds $0 $0.00 $0 $0

TOTAL - POLICE - EXPENDITURES $839,344 $837,504.86 $835,675 $840,400

POLICE - SURPLUS (DEFICIT) ($839,344) ($837,504.86) ($835,675) ($840,400)

2020 Dollars Raised through taxation ($839,344) 2021 Dollars Raised through taxation ($835,675)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = ($3,669) -0.44%

1 of 1 Department 230 - LIVESTOCK LOSS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

31095 Provincial Grant - Livestock Loss $0 $0.00 $0 $0

TOTAL - LIVESTOCK LOSS - INCOME $0.00 $0.00 $0 $0.00

EXPENDITURES:

50106 Livestock Valuators $235 $0.00 $235 $235 Same rate as By-Law Enforcement Services Contract

50107 Livestock Loss $0 $0.00 $0 $0

50120 Mileage $130 $0.00 $130 $130 Same rate as By-Law Enforcement Services Contract

50260 Advertising $0 $0.00 $0 $0

TOTAL - LIVESTOCK LOSS - EXPENDITURES $365 $0.00 $365 $365

LIVESTOCK LOSS - SURPLUS (DEFICIT) ($365) $0.00 ($365) ($365)

2020 Dollars Raised through taxation ($365) 2021 Dollars Raised through taxation ($365)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $0 0.00%

1 of 1 Department 240 - CONSERVATION AUTHORITIES 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

45000 Contributions from Reserves/Reserve Funds $0 $0.00 $7,500 $0 Support MVCA project for LiDar @ $7,500 to be funded from Infrastructure Sustainability TCA 2021 = Reserve Fund per Res #442-20

TOTAL CONSERVATION AUTHORITIES INCOME $0 $0.00 $7,500 $0

EXPENDITURES:

50370 Grants/Donations $0 $0.00 $7,500 $0 Support MVCA project for LiDar @ $7,500 to be funded from Infrastructure Sustainability TCA 2021 = Reserve Fund per Res #442-20

56000 Requisitions $30,821 $30,821.00 $31,498 $32,443 2021 = Quinte Conservation @ $911 plus special levy @ $100 = $1,011 ($25 increase - 2021 from 2020) Mississippi Valley @ $30,487 for 2021 - draft ($602 Increase - 2021 from 2020) 2020 = Quinte Conservation @ $886 plus special levy @ $50 = $936 ($10 increase - 2020 from 2019) Mississippi Valley @ $29,885 for 2020 - draft ($672 Increase - 2020 from 2019)

TOTAL CONSERVATION AUTH. EXPENDITURES $30,821 $30,821.00 $38,998 $32,443

CONSERVATION AUTHORITIES - SURPLUS (DEFICIT) ($30,821) ($30,821.00) ($31,498) ($32,443)

2020 Dollars Raised through taxation ($30,821) 2021 Dollars Raised through taxation ($31,498)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $677 2.20%

1 of 1 Department 250 - BUILDING DEPARTMENT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

40100 Joint Services (Revenue From Other Municipalities) $1,000 $2,545.31 $1,000 $1,000

41060 Building Permit Fees $126,385 $113,760.05 $128,920 $132,691

44401 Mileage - Charged Back to Other Depts. $100 $199.52 $100 $100

45000 Contributions from Reserves/Reserve Funds $21,000 $19,993.47 $21,000 $21,000 From Contingency Reserve Fund for Building Dept. Shortfall (Budget estimate only - pending year end deficit/surplus) per Res #633-15. Only if Building Dept. Reserve Fund is exhausted

TOTAL - BUILDING DEPARTMENT - INCOME $148,485 $136,498.35 $151,020 $154,791

EXPENDITURES: 50100 Salaries $89,500 $89,272.16 $91,290 $93,116 20% CBO to By-law Enforcement (i.e. trailers, etc.) / 5 hrs/week Occupational Health and Safety Coordinator and 20% Building Support Clerk to Administration

50105 Income Protection Year End Payout $1,850 $188.27 $1,890 $1,928

50108 Charged Back to Other Departments $200 $0.00 $200 $200 CLSP Staff to take CBO to water access properties as required

50110 Benefits - Morneau Shepell $8,700 $8,597.54 $8,965 $9,234

50115 Boot Allowance $125 $0.00 $250 $250 Annual $250 per year, with a receipt - effective January 1, 2021 per P&A Res #17-20 2020= $125 per year, with a receipt - CBO

50120 Mileage $1,000 $836.82 $1,000 $1,000 Includes Joint Shared Services Agreement (Central Frontenac), etc.

50130 Benefits - E.H.T. (Ministry of Finance) $2,500 $2,421.42 $2,550 $2,601

50140 Benefits - W.S.I.B. $3,650 $3,515.97 $3,725 $3,800

50150 Benefits - Rec. Gen. (Employer's CPP & EI) $7,700 $7,790.97 $7,855 $8,012

50160 Benefits - OMERS $12,500 $11,899.61 $12,750 $13,005

1 of 4 Department 250 - BUILDING DEPARTMENT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50175 Contracted Services (Extra inspections) $1,000 $0.00 $1,000 $1,000 Joint Services Agreement with Central Frontenac Twp. effective April 27, 2015 By-Law #39-15 Back-up CBO for Inspections for vacation, training, etc.

50180 Conventions/Conferences $2,500 $1,589.32 $1,500 $2,500 Annual CBO - OBOA Conference 5 days 4 nights (one extra night over Policy)

50200 Office Supplies and Stationery $500 $782.35 $500 $500 Annual One time charge annually @ $500 (credited to Admin Office Supplies expense)

50205 Other Materials (Includes General Supplies etc.) $400 $0.00 $400 $400 Limited expenses as use Admin Building Meeting expense (i.e. contractor nights, etc.)

50207 Protective Clothing $300 $0.00 $500 $500 Shirts / Coat / Vests for CBO - Township logo to enhance visibility

50230 Building Maintenance $0 $0.00 $0 $0 No expenses as use Admin Building

50250 Postage $200 $200.00 $200 $200 Annual One time charge

50260 Advertising $500 $0.00 $500 $500 Information seminars for Contractors, Building Permit Application Process, Legislation Updates, etc.

50270 Telephone $290 $382.77 $350 $361 Cell phone for CBO Office Phone - Monthly charges to Admin

50290 Legal Services $3,000 $0.00 $3,000 $3,000

50300 Memberships $525 $481.63 $525 $525 Annual OBOA / Land O Lakes Chapter / BCIN

50310 Publications and Subscriptions (OBC Code, updates, etc.) $150 $0.00 $150 $150 Ontario Building Code Publication @ $500 plus updates @ $150 - use E-laws (Internet) 2019 = Government site to ensure most up to date legislation is used.

2 of 4 Department 250 - BUILDING DEPARTMENT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50330 Insurance $800 $798.52 $1,325 $1,365

50340 Computers $0 $0.00 $0 $0 As Per 10 Year Capital Plan and Replacement Schedules - for the replacement of Computers / Annual = Office Equipment for All Departments = See Administration

50350 Training/Seminars $2,000 $297.70 $2,000 $2,000 Annual = Quarterly CBO meetings and extra courses during year - new legislation during the year Plus Building Support Clerk training if available

50385 Radio Repairs $100 $0.00 $100 $100

53401 BD16-1 Repairs - 2016 Ford F150 $1,000 $680.56 $1,000 $1,000 Annual = General maintenance (oil changes etc.)

54001 New Equipment for Health and Safety Purposes $200 $107.38 $200 $200 Annual = Fire Extinguishers, First Aid Kits, etc. for vehicle Life Jacket as required

54200 Fuel and Lube (Oil) $1,675 $1,155.36 $1,675 $1,725

54300 Vehicle/Equipment Licenses $120 $0.00 $120 $120

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $0 $0.00 $0 $0

58500 Contributions to Reserves/Reserve Funds $0 $0.00 $0 $0

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $5,500 $5,500.00 $5,500 $5,500 Annual Vehicle Needs @ $55,000 required over 10 years = $5,500 annual

TOTAL - BUILDING DEPARTMENT - EXPENDITURES $148,485 $136,498.35 $151,020 $154,791

BUILDING DEPARTMENT - SURPLUS (DEFICIT) $0 $0.00 $0 $0

2020 Dollars Raised through taxation $0.00 2021 Dollars Raised through taxation $0.00

2020 to 2021 Increase/(Decrease) in Taxation Dollars = NOTE:

3 of 4 Department 250 - BUILDING DEPARTMENT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

The authority for charging Building Permit Fees comes from the Building Code Act as described in Section 7. Section 7.(2) states "The total amount of the fees authorized under clause (1) (c) must not exceed the anticipated reasonable costs of the principal authority to administer and enforce this Act in its area of jurisdiction. 2002, c. 9, s. 11 (2)." RESERVE FUND FOR 2013 @ (-$18,947.26) RESERVE FUND FOR 2014 @ (-$1,071.98) RESERVE FUND FOR 2015 @ (-17,247.62 ) RESERVE FUND FOR 2016 @ $20,055.37 RESERVE FUND FOR 2017 @ ($18,415.67) (Building Reserve Fund balance after deficit deducted = $1,830.76) RESERVE FUND FOR 2018 @ ($6,120.34) RESERVE FUND FOR 2019 @ ($27,699.19) RESERVE FUND FOR 2020 @ ($19,993.47)

4 of 4 Department 255 - BY-LAW ENFORCEMENT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

40002 Miscellaneous / Expenses Recovered (See # 50298) $0 $719.21 $0 $0

41480 Trailer Fees $20,000 $21,980.00 $25,000 $25,000

45000 Contributions from Reserves/Reserve Funds $0 $47,010.23 $0 $0

TOTAL BY-LAW ENFORCEMENT - INCOME $20,000 $69,709.44 $25,000 $25,000

EXPENDITURES: 50100 Salaries $29,500 $28,282.80 $30,090 $30,692 CAO Executive Assistant 25% (75% Admin) 20% CBO to By-law Enforcement

50108 Charged Back to Other Departments $350 $0.00 $350 $350 CLSP Staff to take BLEO to water access properties as required

50120 Mileage $2,750 $2,929.90 $2,750 $2,750

50175 Contracted Services $3,000 $2,284.68 $3,000 $3,000 Frontenac Municipal By-law Enforcement - pay for actual service required

50290 Legal Services (Includes Trailer Issues) $5,000 $52,096.67 $10,000 $10,000

50298 By-law Enforcement Expenses $0 $648.65 $0 $0 (i.e. Safe properties Township clean up and invoice property owner via taxes in some cases - see #40002 above for Revenue)

50396 Line Fences Act $200 $0.00 $200 $200 Extra dollars for training required for 2019

TOTAL BY-LAW ENF. EXPENDITURES $40,800 $86,242.70 $46,390 $46,992

BY-LAW ENFORCEMENT - SURPLUS (DEFICIT) ($20,800) ($16,533.26) ($21,390) ($21,992)

2020 Dollars Raised through taxation ($20,800) 2021 Dollars Raised through taxation ($21,390)

1 of 2 2020 to 2021 Increase/(Decrease) in Taxation Dollars = $590.00 2.84%

2 of 2 Department 260 - PROTECTION & EMERGENCY SERVICES 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

40145 WSIB - Incentive Program Refunds $0 $4,550.39 $0 $0

41230 9-1-1 Signs - reimbursed expenses $2,000 $3,670.00 $3,000 $2,000

44110 Helipad Mtce Agreement By-law #44-04 with Air Ambulance Base Program $7,000 $7,000.00 $7,000 $7,000 Annual Receive $3,500 per Helipad / year

45000 Contributions from Reserves/Reserve Funds $4,500 $41,999.79 $30,700 $0 See Capital Fund Expenditures - # 58050 Community and Safety Well-Being Plan - per Res#409-19 - to be funded from Contingency 2021 = Reserve Fund @ $4,500 PPE for COVID @ $25,000 to be funded from Safe Restart COVID 19 Reserve Fund Additional hand held Clorox machine @ $1,200 to be funded from the Safe Restarts Covid 19 Reserve Fund Community and Safety Well-Being Plan - per Res#409-19 - to be funded from Contingency 2020 = Reserve Fund @ $4,500 - not completed

TOTAL - PROT. & EME. SERVICES - INCOME $13,500 $57,220.18 $40,700 $9,000

EXPENDITURES:

50108 Charged Back to Other Departments $300 $0.00 $300 $300 Annual CLSP Staff to complete general maintenance if required at Helipad @ $200 Mobile EOC Generator/lighting unit for mechanic to complete annual servicing $100

50120 Mileage (911 inspections and sign installations) $400 $678.50 $500 $500

50175 Contracted Services $550 $513.88 $550 $550 Annual = Snow Removal Contract - Communications Tower @ $20/time - $400 Plus grass cutting - Communications Tower @ $150

50180 Conventions/Conferences $2,000 $1,302.52 $1,000 $2,000 CEMC Conference

50205 Other Materials $50 $0.00 $0 $0

50220 Utilities (Hydro) $600 $499.04 $600 $618 Communication Tower includes hydro and heat

1 of 4 Department 260 - PROTECTION & EMERGENCY SERVICES 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50230 Building Maintenance $300 $0.00 $300 $300 Annual = Ongoing maintenance of the Communications Tower building @ $300

50260 Advertising $300 $0.00 $300 $300

50270 Telephone $1,450 $473.85 $1,300 $1,339 Annual = Communication Tower effective 2011 @ $800 Monthly Plan for Fire Chief phone (CEMC) @ $500

50295 Consulting $4,500 $0.00 $4,500 $0 Community and Safety Well-Being Plan - per Res#409-19 - to be funded from Contingency 2021 = Reserve Fund @ $4,500 Community and Safety Well-Being Plan - per Res#409-19 - to be funded from Contingency 2020 = Reserve Fund @ $4,500 - not completed

50330 Insurance $65 $128.00 $325 $335 Annual = Communication Tower and Mobile Generator Lighting Unit

50340 Computers $5,650 $5,319.78 $5,550 $6,250 Annual ESRI - ArcView Enterprise Agreement @ $3,800 Teranet Ontario Parcel Mapping & Licensing with County & Townships @ $1,750 Map printing @ $200 As Per 10 Year Capital Plan and Replacement Schedules - for the replacement of Computers / Office Equipment for All Departments = See Administration

50350 Training (Community Defibrillator) $2,750 $30.53 $0 $2,500 Community Defibrillator Training - Approximately 50 people @ $55 each participant - estimate @ $2,500 - bi-annually

54000 Equipment Replacement/Repairs $2,600 $13,835.37 $9,200 $2,500 Community Portable Defibs maintenance - pads and batteries (7 units) - $2,000 Ongoing maintenance of the Communications Tower Equipment @ $500 2021 = CR Plus Defibrillators replace Life Pak x 2 @ $5,500 Additional hand held Clorox machine @ $1,200 to be funded from the Safe Restarts Covid 19 Reserve Fund 2020 = Additional costs for COVID (Clorox machines)

54101 Emergency Plan (Estimate) $3,250 $31,959.24 $27,750 $1,750 Annual Meal Expense for Mandatory Annual Training / Exercise @ $250

2 of 4 Department 260 - PROTECTION & EMERGENCY SERVICES 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Advertising & materials @ $500 Additional legislative training @$1,000 2021 = PPE for COVID @ $25,000 to be funded from COVID Reserve Fund Alternate CEMC and EIO training @ $1,000 2020 = Alternate EOC Generator hook-up @ $1,500 Additional expense for COVID PPE

54105 9-1-1 Signs (Signs, posts, hardware, blades and numbers) $1,000 $811.53 $4,500 $2,000 MTO sign licence annual cost of $55 for Post Haven Road off of Hwy 41

54106 9-1-1 Materials and Supplies (Sign Posts and Hardware) $500 $1,119.77 $0 $0 effective 2021 included in acct #54105

54108 9-1-1 Legal $1,150 $1,064.78 $1,150 $1,150 911 Primary Public Safety Answering Point (P-PSAB) Agreement (formely CERB) - expires December 7, 2024, Joint with Central Frontenac

54110 Helipad $12,200 $11,418.56 $12,895 $13,000 Snow Removal and grass cutting n/a - see Property Mtce Dept. Annual Helipad special insurance Ompah & Plevna @ $5,645 General Maintenance @ $800 total for 2 helipads Plevna seal & paint surface @ $2,700 Ompah - seal & paint surface @ $3,650 Radio License for Arcal system at Plevna Helipad @ $100

54200 Fuel and Lube (Oil) $100 $0.00 $0 $0 Mobile EOC Generator/Lighting Unit

55900 Occupational Health and Safety Program $19,000 $15,762.80 $22,800 $17,000 Additional training for some employees that is beneficial to all Depts. (i.e. CPR/First Aid Annual = Training , etc.) Chief Building Official (OH & S Coordinator) - 5 hrs/week OH&S Website annual fee @ $800 OH&S Publications Utilize current Payroll Software to track Training @ $3,600 Workplace Prevention Workshop ( 2 JHSC members) @ $2,000 2021 = Ergonomics training (Admin) @ $1,000 Mental Well Being Training (PW and Admin) @ $5,000 Health & Safety Center Boards @ $2,000

3 of 4 Department 260 - PROTECTION & EMERGENCY SERVICES 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

2020 = Ergonomics training (PW & Admin) @ $2,000 - PW completed in 2020 Health & Safety Center Boards @ $2,000

55910 Accessibility Act and Regulations $2,500 $936.62 $5,500 $2,500 Annual Training @ $500 Plevna Meeting Room Chair-lift: TSA Inspection @ $350; $100 License Renewal; and $800 semi-annual Servicing; plus necessary unknown repairs @ $750 (per Res #63-18) 2021 = Accessible Documents - Remediation Software @ $3,000

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $0 $0.00 $0 $0

58500 Contributions To Reserve Funds $0 $0.00 $0 $0

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $2,030 $2,030.00 $2,030 $2,030 TCA Fire Communication Tower @ $1,080 per year for 10 years TCA new for Generator Mobile Unit for Alternate EOC purchased in 2013 @ $950 per year

TOTAL PROT. & EMER. SERVICES EXPENDITURES $63,245 $87,884.77 $101,050 $56,922

PROTECTION & EMERGENCY SERVICES - SURPLUS (DEFICIT) ($49,745) ($30,664.59) ($60,350) ($47,922)

2020 Dollars Raised through taxation ($49,745) 2021 Dollars Raised through taxation ($60,350)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $10,605 21.32%

4 of 4 Department 270 - ANIMAL CONTROL 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

41220 Dog Tags and Dog Fines (Includes Dog pound fees reimbursed) $3,000 $1,815.00 $2,500 $2,500

TOTAL - ANIMAL CONTROL - INCOME $3,000 $1,815.00 $2,500 $2,500

EXPENDITURES:

50120 Mileage $1,500 $468.30 $1,000 $1,000

50175 Contracted Services $8,500 $7,294.52 $8,500 $8,500 Kingston Humane Society - @ $1,508; plus Municipal Law Enforcement Contract @ $446 Annual Standby per month plus hourly rate for services (adjusted annually by CPI).

50205 Other Materials (Dog tags, etc.) $300 $236.88 $300 $300

50260 Advertising $100 $49.38 $100 $100

50290 Legal Services - see By-law Enforcement $0 $0.00 $0 $0

TOTAL - ANIMAL CONTROL - EXPENDITURES $10,400.00 $8,049.08 $9,900 $9,900.00

ANIMAL CONTROL -SURPLUS (DEFICIT) ($7,400.00) ($6,234.08) ($7,400) ($7,400.00)

2020 Dollars Raised through taxation ($7,400.00) 2021 Dollars Raised through taxation ($7,400.00)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $0.00 0.00%

1 of 1 Department 280 - STREETLIGHTS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021

40100 Joint Services (Revenue From Other Municipalities) $500 $456.24 $1,000 $500 1/2 Cloyne St. Lights (NF maintains all Cloyne St. Lights on Highway 41 and invoices Annual Addington Highlands 50% for the St. Lights on Highway 41 only) @ $500

45000 Contributions from Reserves/Reserve Funds $0 $0.00 $0 $0 See Capital Fund Expenditures - # 58050

TOTAL - STREETLIGHTS - INCOME $500 $456.24 $1,000 $500

EXPENDITURES:

50175 Contracted Services $2,500 $640.88 $4,000 $2,500 Annual General Maintenance

50205 Other Materials $500 $0.00 $500 $500

50220 Utilities (Hydro) $5,000 $4,279.91 $5,000 $5,150 Effective 2014 LAS Program

52700 Access Points - Lights (Tappins Bay & Shabomeka-Hydro) $550 $530.25 $550 $550

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $0 $0.00 $0 $0

58500 Contributions to Reserves/Reserve Funds $0 $0.00 $0 $0

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $4,500 $4,500.00 $4,500 $4,500 Streetlight Replacement in 10 years = $60,000 less $15,000 already in Reserve Fund = Annual $45,000 over 10 years = $4,500 per year for replacement in 2023

TOTAL - STREETLIGHTS - EXPENDITURES $13,050 $9,951.04 $14,550 $13,200

STREETLIGHTS - SURPLUS (DEFICIT) ($12,550) ($9,494.80) ($13,550) ($12,700)

2020 Dollars Raised through taxation ($12,550.00) 2021 Dollars Raised through taxation ($13,550.00)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $1,000.00 7.97%

1 of 1 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

30103 Fed/Prov Grant - Investing in Canada Infrastructure (ICIP) $1,476,349 $1,329,631.20 $146,718 $0 Reconstruction of Myers Cave/Harlowe Road - Total Project $1,581,858.41 without HST ($949,115.05 Federal + $527,233.41 Provincial+$105,509.95 + HST Township Share) 2021 = remaining balance of funding $146,718 plus $13,251.45 Township share Reconstruction of Myers Cave/Harlowe Road - Total Project $1,581,858.41 ($949,115.05 Federal + $527,233.41 Provincial + $105,509.95 Township Share Less $23,771.46 spent in 2020 = 2019 = 2020 Township Share $81,738.49)

30104 Fed/Prov Grant - Investing in Canada Infrastructure (ICIP) - Covid-19 Resilience Infrastructure Stream $0 $0.00 $100,000 $0 Remediation and repairs required at the Ward 2 Public Works Garage per Res #476-20 - (Total project estimated at $281,000) $100,000 ICIP Grant submitted - pending approval, $181,000 from Infrastructure Sustainability Reserve Fund. If grant not received all funds come from the Infrastructure Sustainability Reserve Fund.

30900 Provincial Grant - OCIF Formula Based $304,907 $304,907.00 $304,907 $304,907 As per the Agreement funding proposed at $304,907 for 2021 - By-law #85-16 (Gravel Road 2021 = projects) As per the Agreement funding proposed at $304,907 for 2020 - By-law #85-16 (Gravel Road 2020 = projects)

31035 Provincial Grants - Aggregate Resources Trust $20,000 $47,520.30 $30,000 $30,000 County Licence Fees received back to Township as well

31040 Provincial Grants - Municipal Disaster Relief Assistance (MDRA) - Flooding $0 $177,126.98 $0 $0 Anticipated additional funds to be received amount unknown till projects are complete. 2021 = Transfer funds received to Infrastructure Sustainability Reserve Fund Pending Approval from Application submitted in 2019. If grant received funds will reimburse 2020 = the Township Infrastructure Sustainability Reserve Fund - grant received

31080 Provincial Grants - Misc. $0 $0.00 $0 $0 Annual Apply for 2 Student Grants - subject to criteria

40000 User Fees $300 $11,520.00 $5,300 $300 Annual Includes scrap metal 2020/2021 = Rental of Property to Hydro One

40002 Reimbursed Expenses $0 $0.00 $0 $0

40200 Sale of Land/Equipment $1,000 $0.00 $38,000 $10,000 Annual advertisement (re: Surplus Vehicles/Equipment/Supplies) - $1,000 for small general Annual items

1 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Effective 2020 all Revenue from Sale of Land/Equipment will be transferred to the applicable departments Tangible Capital Reserve Fund As Per 10 Year Capital Plan and Replacement Schedules - replacement of 2006 Sterling 2022 = Tandem (T06-1) #53309 @ $9,000 As Per 10 Year Capital Plan and Replacement Schedules - replacement of 2010 Freightliner 2021 = Tandem (T10-1) #53607 @ $9,000 As Per 10 Year Capital Plan and Replacement Schedules - replacement of 2006 Case Backhoe (B06-1) #53314 @ $28,000

40300 Entrance Permits $300 $1,100.00 $1,000 $1,000

44400 Charged Back To Other Depts. $75,050 $50,607.78 $99,850 $40,000 Annual Repair waste and recycling bins @ $2,000 Cover and maintenance of applicable sites by PW Employees @ $15,000 Compactor Operator from Roads charged back to waste @ $10,000 - as required Municipal employees, appointed to the Township of North Frontenac’s Volunteer Fire Department, are authorized to leave work to attend emergency situations when needed (i.e. Emergency Services Personnel Funerals, etc.) @ $500 Boat Launches that are Township owned (if road leading is owned by the Township and/or Crown; and/or LUP Boat Launches without campsites) are maintained by the PW Dept. @ $3,000 (includes MVC beach entrance and entrance to Sand Lake beach) estimate as directed by the MCD & PWM based on need and PW Dept.'s availability in each area; or maintained through the PWM hiring a Contractor (in consultation with the MCD) if the PW Dept. can not complete due to other commitments. Also, see Boat Launches/Beaches #50212. PW Dept. in charge of Twp. owned boat launch maintenance. (MCD in charge of CLSP boat launch maintenance) The Crown Land road maintenance shall be completely in-house by the PW Dept. @ $5,000 estimate (as needed - shall be determined by MCD and in consultation with the PWM) depending on PW availability. Star Gazing Pad- Parking Lot Snow Removal in-house by Public Works Dept. @ $500 Scenic Route Rest Stop parking lot snow removal in-house by Public Works Dept. @ $1.000 Mobile EOC Generator/lighting unit for mechanic to complete annual servicing $100 Ompah Parking Lot Grading @ $900 - 50% Community hall expense = $450 2021 = Harlowe Hall gravel & graded by PW Dept @ $5,000 Ompah Cemetery - roads to replace fence posts with wooden ones @ $1,200 Gates/Fencing at Plevna Waste Site for Compactor @ $1,000 to be completed by PW's Arcol Rd Brushing @ $10,000 Reconfiguration of Waste Sites @ $10,000 Expand parking lot at Crotch Lake @ $40,000 (to be funded from MNR Parks Reserve Fund ($30,000 PW (labour and materials) and $10,000 Contract) Winter Maintenance at boat launches @ $4,500 Shabomeka outhouse installation - PW to assist with installation @ $600 2020 = Gate repairs - Ompah and Kash (Kash not completed in 2019) @ $2,000

2 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Reconfiguration of Waste Sites @ $13,000 Snow Road Hall gravel & graded by PW's department @ $5,000 Snow Road Fire Hall grading @ $2,500 - to be completed by PW Dept. Repairs to Parking Lot and access at Red Horse @ $10,000 by PW Department (material and labour)

44401 Mileage - Roads Vehicles - Charged Back to Other Depts. $750 $1,037.52 $750 $750 i.e. 911 Civic Addressing, etc.

45000 Contributions from Reserves/Reserve Funds $2,457,131 $1,637,297.08 $3,544,607 $1,787,000 See Capital Fund Expenditures - # 58050 Winter Control deficit/surplus to be transferred to/from Winter Control Reserve Fund (accounts included in calculation are Winter Control - Maintenance and Salaries and Benefit accounts for Winter Control) Replacement of caulking material (Ward 1) @ $12,000 (BCA) - not completed in 2019/2020 - increase from $1,619 due to quote received in 2020 - to be funded from Infrastructure 2021 = Sustainability Reserve Fund Truck exhaust system @ $9,000 - not completed in 2019/2020 - to be funded from Infrastructure Sustainability Reserve Fund Installation of fire detection devices CO2 - (installation only, hardware purchased in 2019) @ $1,122 (BCA) - to be funded from Infrastructure Sustainability Reserve Fund Replacement of caulking material (Ward 3) @ $1,030 (BCA) - not completed in 2019/2020 - to be funded from Infrastructure Sustainability Reserve Fund Confidential Complaint File per Res #C42-20 to be funded from Contingency Reserve Fund @ $5,000 Ward 1 Res #C25-20 to be funded from Contingency Reserve Fund @ $25,000 Legal fees for transfer - portion of Arcol Road - Per Res #478-19 - to be funded from the 2020 = Contingency Reserve Fund Replacement of caulking material (Ward 1) @ $1,619 (BCA) - not completed in 2019/2020 - to be funded from Infrastructure Sustainability Reserve Fund - Replacement of washroom exhaust fan @ $281 (BCA) - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund Bathroom upgrade @ $3,000 - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund Rake out deteriorated mortar joints in the exposed section of the concrete block foundation wall along the south side and re-point. Install parging material on the scaled interior face of the concrete block foundation wall. @ $1,530 (BCA) - not completed in 2019 - to be funded Ward 2 from Infrastructure Sustainability Reserve Fund Truck exhaust system @ $6,000 - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund Installation of fire detection devices CO2 - (installation only, hardware purchased in 2019) @ Ward 3 $1,122 (BCA) - to be funded from Infrastructure Sustainability Reserve Fund

3 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Replacement of caulking material @ $1,030 (BCA) - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund

TOTAL ROADS N. FRONTENAC INCOME $4,335,787 $3,560,747.86 $4,271,132 $2,173,957

EXPENDITURES:

50100 Salaries $481,500 $447,966.93 $500,000 $515,000 PWM / Foreman / Mechanic / 9 Equipment Operators 42% charged to Winter Control Roads Salaries and Benefits 10% of PWM's Salaries to Recycling Salaries and 10% to Waste Salaries 40% PW Admin Asst Salary Waste / 40% to Recycling / 20% to Roads Seasonal/Patroller Operator

50105 Income Protection Year End Payout $8,500 $5,518.79 $8,500 $8,500

50109 Casual Labour $32,500 $21,060.40 $32,500 $32,000 Students plus casual/seasonal on an as needed basis to cover sick, vacation and to reduce Annual extra overtime for regular Equipment Operator and during construction, brushing and other projects

50110 Benefits - Morneau Shepell $31,000 $27,507.58 $35,000 $27,748

50115 Boot Allowance $1,500 $981.60 $3,000 $3,000 $250 per year for Fulltime / $150 per year partime/seasonal, with a receipt - effective January Annual 1, 2021 per P&A Res #17-20

50120 Mileage $200 $1,951.77 $200 $200

50130 Benefits - E.H.T. (Ministry of Finance) $10,800 $9,526.19 $11,000 $11,330

50140 Benefits - W.S.I.B. $15,750 $15,403.45 $16,000 $16,480

50150 Benefits - Rec. Gen. (Employer's CPP & EI) $32,000 $33,614.95 $34,500 $35,535

50160 Benefits - OMERS $43,000 $46,443.54 $43,000 $44,290

50175 Contracted Services $1,200 $553.76 $3,000 $3,000 Annual Dispatching of Nuisance Beaver as required Pest control for Garage #1 & #3 Surplus Equipment - Third Party Vendor

4 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50180 Conventions/Conferences $4,000 $3,768.58 $2,000 $4,000 Annual = $2,000 estimate x 2 - PWM and Foreman = $4,000

50200 Office Supplies and Stationery $500 $500.00 $1,250 $500 One time charge annually @ $500 (credited to Admin Office Supplies expense) 2021 = Office chairs for PWM/PWF/PW Admin Asst. @ $750

50205 Other Materials (Includes Shop Supplies) $5,000 $6,405.80 $5,000 $5,000

50207 Protective Clothing $7,000 $8,262.03 $3,000 $8,000 Annual = Safety T-Shirts, Hard Hats, Bi-Annual Winter Coats @ $5,000

50209 Stock Items (Hydraulic Supplies, Nuts, Bolts, etc.) $20,000 $15,393.09 $20,000 $20,000

50210 Heat $36,500 $23,148.78 $36,500 $32,595 Effective 2018 - Municipal Complex charged at 50% Admin/(Municipal office/Council Annual Chambers/etc.) & 50% Public Works (Propane) Plus Garage #3 (Oil) and Garage #1 (Propane) 2020 = Ward 1 - Electric heater upgrade @ $5,000 2019 = Ward 1 - Electric heater upgrade @ $5,000 (not completed - no quotes received)

50220 Utilities (Hydro) $14,750 $13,435.01 $14,750 $15,193 Annual Effective 2018 - Municipal Complex charged at 50% Admin & 50% Public Works

50230 Building Maintenance $32,354 $18,569.96 $49,854 $25,000 Annual General Maintenance @ $5,000 Annual maintenance of CO2 Monitors @ $350/ward = $1,050 Service of HVAC system in PW W2 @ $250 Furnace annual maintenance - @ $1,200 2021 Ward 1 Replace exterior man door @ $2,500 (BCA) - not completed in 2020 Replacement of caulking material (Ward 1) @ $12,000 (BCA) - not completed in 2019/2020 - increase from $1,619 due to quote received in 2020 - to be funded from Infrastructure Sustainability Reserve Fund Install garage fan exhaust system @ $5,000 - not completed in 2020 Truck exhaust system @ $9,000 - not completed in 2019/2020 - to be funded from Ward 2 Infrastructure Sustainability Reserve Fund Cover the wood columns with Type 'x' gypsum board to provide necessary fire resistant rating @ $3,672 (BCA) - to be completed with the moul remediation Reconfiguration of electrical for fuel tanks @ $4,000

5 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Rake out deteriorated mortar joints in the exposed section of the concrete block foundation wall along the south side and re-point. Install parging material on the scaled interior face of the concrete block foundation wall. @ $1,530 (BCA) - not completed in 2019/2020 Installation of fire detection devices CO2 - (installation only, hardware purchased in 2019) @ Ward 3 $1,122 (BCA) - to be funded from Infrastructure Sustainability Reserve Fund Replacement of caulking material @ $1,030 (BCA) - not completed in 2019/2020 - to be funded from Infrastructure Sustainability Reserve Fund Relocating Generator @ $2,500 2020 Ward 1 Replace exterior man door @ $1,600 (BCA) Replacement of caulking material @ $1,619 (BCA) - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund Replacement of washroom exhaust fan @ $281 (BCA) - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund Bathroom upgrade @ $3,000 - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund Install garage fan exhaust system @ $5,000 Rake out deteriorated mortar joints in the exposed section of the concrete block foundation wall along the south side and re-point. Install parging material on the scaled interior face of the concrete block foundation wall. @ $1,530 (BCA) - not completed in 2019 - to be funded Ward 2 from Infrastructure Sustainability Reserve Fund Truck exhaust system @ $6,000 - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund Cover the wood columns with Type 'x' gypsum board to provide necessary fire resistant rating @ $3,672 (BCA) Installation of fire detection devices CO2 - (installation only, hardware purchased in 2019) @ Ward 3 $1,122 (BCA) - to be funded from Infrastructure Sustainability Reserve Fund Replacement of caulking material @ $1,030 (BCA) - not completed in 2019 - to be funded from Infrastructure Sustainability Reserve Fund

50260 Advertising $500 $432.72 $500 $500

50270 Telephone and Cell $2,850 $2,378.74 $2,575 $2,652 Cell Phones for Public Works (3) plus 1/2 year for Seasonal Road Patroller 2021 = New cell phone for Backup Foreman @ $600 Phone upgrade for PWM @ $600 2020 = Phone upgrade for PWF @ $600

50290 Legal Services $10,000 $5,440.17 $20,000 $5,000 Annual Legal advice and urgent issues that may arise during the year Confidential Complaint File per Res #C42-20 to be funded from Contingency Reserve Fund 2021 = @ $2,000 Ward 1 Res #C25-20 to be funded from Contingency Reserve Fund @ $10,000

6 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Myers cave/Harlowe intersection @ $2,500 Legal fees for transfer - portion of Arcol Road - Per Res #478-19 - to be funded from the 2020/2021 = Contingency Reserve Fund

50295 Consulting Services $19,000 $48,052.43 $32,500 $15,000 Annual Technical advice and urgent issues that may arise during the year @ $5,000 2022 = OSIM Bridge Inspections & Analysis Engineer Report @ $10,000 (Bi-annually) 2021 = Annual sign reflectivity study updates @ $6,000 (Frontenac PWM joint RFP) - Inspection Program Confidential Complaint - Land Surveyor per Res #C42-20 @ $3,000 Ward 1 Res #C25-20 to be funded from Contingency Reserve Fund @ $15,000 Myers cave/Harlowe intersection (engineering detials, limits or work, site layout, etc.) @ $3,500 2020 = Annual sign reflectivity study updates @ $6,000 (Frontenac PWM joint RFP) - Inspection Program OSIM Bridge Inspections & Analysis Engineer Report @ $10,000 (Bi-annually) Ward 2 remediation engineering Res #139-20 to be funded from Infrastructure Sustainability Reserve Fund

50300 Memberships $1,800 $1,705.93 $1,800 $1,800 Annual OGRA / AORS District 8 (3 Members) / PEO / Mechanic' s licence / CRS (2)

50330 Insurance $34,025 $34,526.54 $50,600 $52,118

50340 Computers $750 $1,539.83 $8,950 $3,750 As Per 10 Year Capital Plan and Replacement Schedules - for the replacement of Computers / Office Equipment for All Departments = See Administration Annual subscription for Diagnostic Software for Tandem Trucks @ $750 Annual subscription for Fuel System - new 2021 @ $1,000 2021 = Upgrade to Fuel System for wireless connectivity @ $2,000 Internet Service at Ward 1 and 3 garage @ $3,200 Weather Reporting Program @ $2,000

50350 Training/Seminars $15,000 $1,546.75 $15,000 $15,000 Continuing education for all Public Works Employees including AMCTO courses for Public Annual Works Administrative Assistant

50380 Courier $150 $0.00 $150 $150

50385 Radio Repairs $1,400 $207.59 $1,400 $400 2021 = Additional base stations for Foreman office and speaker for PWM @ $1,000 2020 = Additional base stations for Foreman office and speaker for PWM @ $1,000 - not completed

50390 Dispatch/Communications $6,600 $6,684.78 $8,665 $6,600 Annual License Only @ $2,265 Dispatch @ $6,400

7 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

52360 Medicals/Drivers Abstracts/CPIC $500 $450.85 $500 $500

53003 C02-1 Repairs - Compressors $200 $53.70 $200 $200

53004 CH99-1 Repairs - 1999 - Chipper (Brush Bandit) $1,000 $0.00 $1,000 $200 2020/2021 = Upgrades

53005 GE00-1 Repairs - Generators (2 - 10,000 Watt) $100 $121.49 $300 $300

53010 P15-1 Repairs 2015 Ford F350 $4,000 $5,510.82 $2,000 $2,000 2020 = Wheel bearing, drive shaft and universals

53012 CS16-1 Repairs - Power Sweeper $3,000 $861.91 $3,000 $3,000 Annually Replacement Bristles Purchased

53107 B16-1 Repairs - 2016 Backhoe/Loader - CAT 420 F IT $1,500 $1,062.09 $1,500 $1,500

53200 SV08-1 Repairs - 2008 - 2 Ton (service vehicle) $1,000 $346.62 $1,000 $1,000

53205 G94-1 Repairs - Grader - 1994 - Cat. Articulated $7,500 $2,073.56 $7,500 $5,000 2021 = Manifold & A/C Repairs

53206 B02-1 Repairs - Backhoe - 2002 - Cat. 420D IT $3,000 $1,975.84 $3,000 $3,000

53209 T17-1 Repairs - 2017 - Freightliner Tandem 114SD $4,000 $6,890.26 $3,500 $2,500 2020 = Tires

53210 P17-1 Repairs - 2017 - Super Duty One Ton $1,000 $1,059.33 $2,000 $1,000

53306 F84-1 Repairs - 1984 - 12 Ton Float Trailer $500 $0.00 $500 $500

53309 T06-1 Repairs - 2006 - Sterling Tandem $6,500 $13,176.59 $5,000 $5,000 2020 = To be used as a spare Replacement to be ordered in 2019 - delivery 2020

53310 E05-1 Repairs - 2005 - Excavator - Cat - 315CL $7,500 $7,365.57 $5,000 $5,000

53314 B06-1 Repairs - 2006 - Case Backhoe 580SM $5,000 $1,679.50 $2,000 $0 2021 = to be surplused in 2021

53316 G14-1 Repairs - 2014 - Grader - Cat 140M series 2 $4,000 $7,752.40 $5,000 $2,500 2021 = Air conditioner repair 2020 = Air conditioner repair - not completed

8 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

53318 SJ15-1 Repairs - 2015 - Steam Jenny $200 $0.00 $200 $200

53319 P16-1 Repairs - 2016 - Ford Super Duty F-350 $2,000 $3,708.24 $2,000 $2,000

53320 SJ17-1 Repairs - 2017 - Steam Jenny $200 $0.00 $200 $200

53321 SJ14-1 Repairs - 2014 - Steam Jenny $200 $0.00 $200 $200

53322 EH05-1 Repairs - 2005 - Excavator Hammer $2,000 $768.39 $2,000 $2,000

53604 F986-1 Repairs - Float Trailer - Homemade 20T $1,000 $785.55 $1,000 $1,000

53605 D996-1 Repairs - Dozer - CAT $5,000 $1,317.22 $5,000 $5,000

53606 T08-1 Repairs - Sterling Tandem $5,000 $4,520.12 $5,000 $5,000

53607 T10-1 Repairs - Freightliner Tandem Dump/Plow/Sander $5,000 $3,676.38 $1,000 $0 2021 = to be surplused in 2021

53608 F09-6-2 Repairs - Float Trailer - 30T $1,000 $284.93 $1,000 $1,000

53610 T126-1 Repairs - 2012 International Tandem $7,500 $3,975.58 $7,000 $5,000 2021 = New Fuel Tank @ $2,000 2020 = Tires

53612 T14-1 Repairs - 2014 International Tandem $5,000 $9,695.08 $5,000 $3,000 75% Roads and 25% Recycling 2020 = Steer tires & rims, drives, brakes & drums and hanger bearing

53613 L12-1 Repairs - JD 544 Loader $5,000 $2,485.54 $5,000 $3,000 2021 = Pins and bushing for front bucket 2020 = Pins and bushing for front bucket - not completed

53614 T15-1 Repairs - 2015 Freightliner Tandem $5,000 $3,445.33 $3,000 $3,000 2020 = Tires

53615 T16-1 Repairs - 2016 Freightliner Tandem 114SD $5,000 $3,123.97 $3,000 $3,000 2020 = Tires

53616 T18-1 Repairs - 2018 Freightliner Tandem $3,000 $638.82 $3,000 $2,000 2021 = Tires 2020 = Tires - not completed

9 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

53617 P18-1 Repairs - 2018 Super Duty One Ton $1,000 $1,474.16 $1,000 $1,000

53618 G18-1 Repairs - Grader $1,000 $3,104.75 $3,500 $2,000

53619 BC08-1 Repairs - Brushcutter for excavator $2,500 $1,750.31 $2,500 $2,500

53620 P19-1 Repairs - 2019 - Ford F350 $2,500 $1,459.84 $1,000 $1,000 2020 = Tires

53621 SUV19-1 Repairs - Ford Escape $2,000 $705.83 $2,000 $500 2021 = Snow tires and Rims 2020 = Snow tires and Rims - not completed

53622 T20-1 Repairs - 2020 Freightliner Tandem $1,000 $1,305.41 $1,000 $1,000

53623 T21-1 Repairs - 2021 Freightliner Tandem $0 $0.00 $1,000 $1,000

53742 WT88-1 Repairs - 1988 Ford Water Truck $1,000 $1,895.41 $1,000 $1,000 Former Fire Unit #82 - Per Res #635-13 transferred tanker to PW Dept. to be located at the Public Works Garage #3 to be used as a Public Works Water Truck and by Other Departments in emergency situations

54000 Equipment Replacement/Repairs $13,500 $13,013.54 $15,000 $13,500 Annual General Repairs / Small Shop Tools (not Assets) 2021 = New A/C testing and charging machine Replace hydralics press, fittings, etc.

54001 New Equipment for Health and Safety Purposes $2,000 $1,329.08 $2,000 $2,000 Fire Extinguishers, First Aid Kits, Inspection Report Books etc.

54200 Fuel and Lube (Oil) $196,350 $152,998.98 $196,350 $202,241

54300 Vehicle/Equipment Licenses $27,000 $2,686.75 $27,000 $27,000 Annual Includes HWIN Renewal for hazardous waste (Oil pick-up) @ $300 ($100 x 3 sites) Oversize/Overweight permit @ $400

55501 Bridges and Culverts Maintenance $30,000 $26,748.45 $30,000 $30,000 Culvert Re-Stocking, plus extras and maintenance as required during the year (See Capital Annual for Replacements)

55502 Roadside Maintenance $75,000 $75,071.26 $75,000 $75,000 Annual Guardrail, brush and tree removal, catch basin cleaning,

10 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Roadside Grass Mowing and Guardrail Contract tendering in 2019 (4 year term) Weed Act @ $10,000

55503 Hardtop Maintenance $90,000 $68,781.03 $90,000 $90,000 Includes general repairs to applicable parking lots / patching / shoulder maintenance / line Annual painting (joint contract)

55504 Loosetop Maintenance $100,000 $92,378.46 $100,000 $100,000 Annual Washout /dust control / gravel & application

Effective 2017 a new Winter Maintenance Reserve Fund was established. Annually a reconciliation will be completed and the Treasurer will transfer the over/under spent difference between budget and actual to/from the Winter Maintenance Reserve Fund

55505 Winter Control - Maintenance $525,000 $434,059.02 $525,000 $525,000 Annual Township of Greater Madawaska estimate @ $5,000 (Boundary Road Agreements Pending) East Bay, Lucky Lake Hill, Folger and Arcol Roads - contracted out Plow blades / sand & salt / culvert thawing / calcium brine Effective 2020 - Norcan Lake Lane - contracted out $22,500 (estimate)

Winter Control - Salaries-Plus Casual Labour/Income Protection Payout - @ 42% of 55506 Roads Total $359,040 $350,035.17 $366,221 $373,545

55507 Winter Control - Benefits - 42% $22,185 $19,919.28 $22,630 $23,083

55508 Winter Control - EHT - 42% $7,650 $7,235.17 $7,805 $7,961

55509 Winter Control - WSIB - 42% $12,240 $9,626.72 $12,485 $12,735

55510 Winter Control - Receiver General - 42% $31,212 $22,777.63 $31,850 $32,487

55512 Winter Control - OMERS - 42% $42,330 $28,842.65 $43,180 $44,044

55550 Safety Devices (Signs) $10,000 $7,033.82 $17,000 $10,000 Annual Misc. Safety devices (sign) @ $5,000 2021 = Speed limit signs per Res #27-21 @ $5,000 Sign upgrades based on retro reflectivity study @ $5,000 Directional sign tabs per Res #247-20 @ $2,000 2020 = Sign upgrades based on retro reflectivity study @ $5,000

58000 Capital Expenditures $1,483,849 $1,335,187.30 $246,718 $0

11 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Remediation and repairs required at the Ward 2 Public Works Garage per Res #476-20 - (Total project estimated at $281,000) $100,000 ICIP Grant submitted - pending approval, 2021 = $181,000 from Infrastructure Sustainability Reserve Fund. Reconstruction of Myers Cave/Harlowe Road - Total Project $1,581,858.41 without HST ($949,115.05 Federal + $527,233.41 Provincial+$105,509.95 + HST Township Share) remaining balance of funding $146,718 plus $13,251.45 Township share Reconstruction of Myers Cave/Harlowe Road - Total Project $1,581,858.41 ($949,115.05 Federal + $527,233.41 Provincial + $105,509.95 Township Share LESS $23,771.46 spent in 2020 = 2019 = 2020 Township Share $81,738.49) Digital speed control sign @ $7,500 per Res #78-20

58050 Capital Fund Expenditures $2,437,549 $1,635,762.07 $3,491,455 $1,787,000 Notes: Construction Projects include paving, equipment rental, pit run material (increased costs due to legislation), culverts, etc. Salaries and equipment time not charged back to Construction Projects / Road Maintenance - i.e. additional software and employees required to be able to track this. All projects are estimates only as Paving Actual costs are unknown until tendered; therefore some projects may have to be reduced/increased. Per Council Res #14-18 on January 5, 2018 once the updated Hardtop and Gravel Roads Studies have been completed Council will determine possible new paving, based on needs and how it will impact the Township's Asset Management Plan. (see PWM's Administrative Report included in the March 15, 2019 Agenda Package) Total Construction Projects Budgeted: Annual According to 10 Year Asset Management Plan to be spent on Roads Needs 2022 = $681,000 See Hardtop Maintenance below (Wills 2019 surface treatment report) 2021 = $664,000 See Hardtop Maintenance below (Wills 2019 surface treatment report) 2020 = $592,510 See Hardtop Maintenance below (Wills 2019 surface treatment report) 2019 = $586,000 See Hardtop Maintenance below (Wills 2019 surface treatment report) 2018 = $514,000 See Hardtop Maintenance below 2017 = $627,000 See Hardtop Maintenance below (only Road 506 resurfacing for 2017) 2016 = $564,000 See Hardtop Maintenance below (only Road 506 resurfacing for 2016)

2022 = As per 10 Year Capital Plan = $681,000 to be spent on Roads Needs

Gravel Roads Needs @ $298,000 - Proposing to use OCIF Formula Based Funding for 2021 Coxvale Bridge (B13) @ $435,000 As Per 10 Year Capital Plan and Replacement Schedules @ $295,000 replacement of 2012 International Tandem T126-1 (acct #53610) As Per 10 Year Capital Plan and Replacement Schedules @ $68,000 replacement of 2015 Ford F250 (acct #53010) As Per 10 Year Capital Plan and Replacement Schedules @ $10,000 annually for the replacement of small equipment and machinery 2021 = As per 10 Year Capital Plan = $664,000 to be spent on Roads Needs

12 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Gravel Roads Needs @ $356,000 - Proposing to use OCIF Formula Based Funding for 2021 Buckshot Creek Bridge (B10) @ $175,000 Buckshot Creek Bridge (B8) @ $50,000 to be funded from FGT Mississippi River Bridge (B14) @ $110,000 Myers Cave Bridge (B22) @ $650,000 Shiner Road Bridge (B19) @ $600.000 Addington Road 4 Culvert (50% share with AH) @ $20,000 Guiderail Program 2021 @ $55,000 Guiderail Program carried over from 2020 (RFT 2020-18 issued and awarded) @ $43,500 As Per 10 Year Capital Plan and Replacement Schedules @ $316,700 replacement of 2010 Freightliner Tandem T10-1 (acct #53607) As Per 10 Year Capital Plan and Replacement Schedules @ $22,000 1/2 Ton Truck (shared with MNR Parks) (acct #NEW) As Per 10 Year Capital Plan and Replacement Schedules @ $160,000 replacement of 2006 Case Backhoe B06-1 (acct #53314) As Per 10 Year Capital Plan and Replacement Schedules @ $10,000 annually for the replacement of small equipment and machinery Replacement of exterior man-doors (Ward 3) @ $10,000 (BCA) Removal of underground tanks (Ward 1) @ $25,000 (BCA) Upgrade Electrical Service (Ward 1) @ $4,500 (BCA) Ompah Salt/Sand Shed - slab on grade and wall foundation work @ $21,500 & Engineering @ $4,000 - not completed in 2020 Reconstruction of Myers Cave/Harlowe Road - Total Project $1,581,858.41 without HST ($949,115.05 Federal + $527,233.41 Provincial+$105,509.95 + HST Township Share) remaining balance of funding $146,718 plus $13,251.45 Township share Remediation and repairs required at the Ward 2 Public Works Garage per Res #476-20 - (Total project estimated at $281,000) $100,000 ICIP Grant submitted - pending approval, $181,000 from Infrastructure Sustainability Reserve Fund.

2020 = As per 10 Year Capital Plan = $592,510 to be spent on Roads Needs

Gravel Roads Needs @ $295,000 - Proposing to use OCIF Formula Based Funding for 2020 Myers Cave Bridge @ $535,000 Road 509 culvert (non-structural) @ $130,000 - to be funded from Federal Gas Tax Reserve Fund Swamp Creek Culvert @ $300,000 - to be funded from Infrastructure Sustainability Reserve Fund Reconstruction of Myers Cave/Harlowe Road - Total Project $1,581,858.41 ($949,115.05 Federal + $527,233.41 Provincial + $105,509.95 Township Share LESS $23,771.46 spent in 2019 = 2020 Township Share $81,738.49) Guiderail Replacement Program @ $60,000

13 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

As Per 10 Year Capital Plan and Replacement Schedules @ $290,000 replacement of 2008 Sterling Tandem T06-1 (acct #53606) As Per 10 Year Capital Plan and Replacement Schedules @ $10,000 annually for the replacement of small equipment and machinery As Per 10 Year Capital Plan and Replacement Schedules Pot Hole Patcher / Pavement Edger @ $10,000 Plevna Salt/Sand Shed - wall foundation work @ $21,000 & Engineering @ $6,000 Ompah Salt/Sand Shed - slab on grade and wall foundation work @ $21,500 & Engineering @ $4,000 - not completed in 2020 Structural planning - Shiner Road Bridge Replacement @ $15,000 Ward 2 - Reconfigure Fuel tanks @ $20,000 (Tender pending) Ward 3 - Replace exterior man door @ $6,000 (BCA) Ward 1 - Repair rear masonry wall $15,300 (BCA) plus engineer report @ $12,250 Ward 1 - Replace cabinetry and countertops; replace wood framed windows; upgrade wall finishes @ $12,250 (BCA) Ward 2 Garage Repairs - Per Res #C04-20 to be funded from the Infrastructure Sustainability Reserve Fund

58500 Contributions to Reserves/Reserve Funds $100,000 $241,661.36 $60,000 $60,000 Note = See Administration - $250,000 from OMPF Provincial Grant to Roads Sustainability (TCA)Reserve Fund Annual Winter Maintenance Reserve Fund Current Winter Control Reserve Fund balance $481,280 as of December 31, 2020

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund (Includes 506/509) $1,375,222 $1,551,348.98 $1,437,402 $1,459,432 Annual Roads Needs @ $5,453,000 required over 10 years = $545,300 annual Bridge / Culvert Needs @ $1,545,000 required over 10 years = $154,500 annual Roads Vehicle / Equip Needs @ $3,626,650 required over 10 years = $362,665 annual Building Repair Needs @ $100,000 required over 10 years = $10,000 annual Surplus Equipment @ $38,000 2021 = OCIF Formula Based Grant for Gravel Road Improvements @ $304,907 Increase contributions to TCA Reserve Fund for BCA @ $22,030 2020 = OCIF Formula Based Grant for Gravel Road Improvements @ $304,907 MDRA Funding Received and put back into Infrastructure Sustainability Reserve Fund @ $177,126.98

TOTAL ROADS N. FRONTENAC - EXPENDITURES $7,923,656 $6,979,525.80 $7,857,890 $5,864,168

ROADS - NORTH FRONTENAC - SURPLUS (DEFICIT) ($3,587,869) ($3,418,777.94) ($3,586,758) ($3,690,211)

TOTAL ROADS - INCOME: $4,335,787 $3,560,747.86 $4,271,132 $2,173,957

TOTAL ROADS - EXPENDITURES: $7,923,656 $6,979,525.80 $7,857,890 $5,864,168

14 of 15 Department 300 - ROADS - NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

TOTAL ROADS - SURPLUS (DEFICIT) ($3,587,869) ($3,418,777.94) ($3,586,758) ($3,690,211)

2020 Dollars Raised through taxation ($3,587,869) 2021 Dollars Raised through taxation ($3,586,758)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = ($1,111) -0.03%

15 of 15 Department 400 - WASTE- NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME: 31080 Provincial Grants - Misc. $0 $0.00 $0 $0 Annual Apply for 1 Student Grant - subject to criteria

40000 User Fees (Waste Tipping Fees) $35,000 $48,954.22 $40,000 $40,000

40040 Bag Tags $1,000 $1,190.00 $1,000 $1,000

40100 Joint Services (Revenue from other Municipalities) $25,000 $25,673.01 $25,000 $25,000 Annual Estimate pending Cambium Contract details and MOE inspections / reports

40200 Sale of Land/Equipment $0 $0.00 $5,000 $0 Annual Annual advertisement (re: Surplus vehicles/Equipment/Supplies) 2021 = John Deere Track Loader @ $5,000

45000 Contributions From Reserves/Reserve Funds $82,215 $57,653.45 $32,905 $22,000 See Capital Fund Expenditures - # 58050 2021 = Gull & Fernleigh closed WDS from Waste (obligatory) Reserve Fund @ $10,905 2020 = Gull & Fernleigh closed WDS from Waste (obligatory) Reserve Fund @ $12,215 TOTAL WASTE N. FRONTENAC INCOME $143,215 $133,470.68 $103,905 $88,000

EXPENDITURES: 50100 Salaries $118,000 $119,864.51 $119,100 $121,482 Annual = 35% of Waste Employee's Salaries & Benefits to Recycling 10% of PWM's Salaries to Recycling Salaries and 10% to Waste Salaries 40% PW Admin Asst Salary Waste / 40% to Recycling / 20% to Roads

50105 Income Protection Year End Payout $459 $469.70 $475 $485 35% of Waste Employee's Salaries & Benefits to Recycling

50108 Charged Back to Other Departments $46,000 $18,985.00 $35,000 $32,000 Annual = Cover and maintenance of applicable sites by PW Employees @ $15,000 Compactor Operator from PW charged back to waste @ $10,000 - as required 2021 = Reconfiguration of Waste Sites @ $10,000 2020 = Fire Department for Waste Sites Brush burn @ $3,000 - if required by the PWM Gate repairs - Ompah and Kash @ $2,000 Reconfiguration of Waste Sites @ $13,000 - partially completed

50109 Casual Labour $40,000 $39,624.70 $40,000 $40,000

1 of 5 Department 400 - WASTE- NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Annual Replacements when needed for Waste site Attendants and Students if grant available Per MOE and MOL - need extra assistance in the summer 35% of Waste Employee's Salaries & Benefits to Recycling Extra casual/seasonal as site usage increasing annually

50110 Benefits- Morneau Shepell $1,325 $1,140.56 $1,450 $1,494 35% of Waste Employee's Salaries & Benefits to Recycling

50115 Boot Allowance $375 $60.04 $800 $800 $250 per year for Fulltime / $150 per year partime/seasonal, with a receipt - effective January Annual 1, 2021 per P&A Res #17-20 $125 per year, with a receipt - one full time waste site attendant, waste/recycling lead hand, 2020 = public works Admin Assistant

50120 Mileage $2,500 $2,547.72 $2,500 $2,500 Includes mileage for Waste Site Attendants travelling between two sites during the same day and Waste Employees compensated for travelling to / from Township office as required

50130 Benefits-E.H.T ( Ministry of Finance) $2,550 $3,171.60 $2,550 $2,601 35% of Waste Employee's Salaries & Benefits to Recycling

50140 Benefits-W.S.I.B $3,700 $4,128.94 $3,750 $3,825 35% of Waste Employee's Salaries & Benefits to Recycling

50150 Benefits-Rec. Gen. ( CPP & EI) Employer $8,550 $7,059.15 $8,900 $9,078 35% of Waste Employee's Salaries & Benefits to Recycling

50160 Benefits- OMERS $5,075 $4,904.95 $5,100 $5,202 35% of Waste Employee's Salaries & Benefits to Recycling 2020 = some casual employees eligible for OMERS

50175 Contracted Services $68,900 $57,746.87 $78,900 $78,900 Annual Monthly Pest Control @ $2,700 Compactor Transportation (Float Charges) @ $4,500 Removal of Large Bulk Items @ $25,000 Bear Deterrent Services @ $4,500 Greater Madawaska Transfer Station Agreement for Waste & Recycling Services @ $12,000 per year (Shared with Recycling @ 40%) = $7,200 Cloyne Site - cleanup (with equipment rental) @ $5,000 Grinding of brush and construction waste to be used as cover @ $30,000 - Res #80-20

2 of 5 Department 400 - WASTE- NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50200 Office Supplies and Stationery $500 $500.00 $500 $500 One time charge annually @ $500 (credited to Admin Office Supplies expense)

50204 Covering Materials $3,500 $3,539.97 $3,500 $3,500 Daily cover plus extra material for remedial work.

50205 Other Materials (Includes General Supplies, Receipt Books etc.) $1,500 $1,690.03 $1,500 $1,500 Annual = Clear garbage bags for waste sites, etc.

50207 Protective Clothing $900 $753.04 $1,200 $900 Annual = Safety T-Shirts, Hard Hats, Winter Coat & Coveralls Replacement, etc. as required

50210 Heat $1,800 $1,740.19 $1,800 $1,854 Annual = Propane (Rental of tanks n/a as they are owned by Township)

50230 Building Maintenance $4,000 $1,262.95 $5,000 $5,000 Annual = General Maintenance (buildings and sites) @ $3,000 Re-Use Centre (Shelving/tables - materials) @ $1,000 2021 = Installation of LED/Solar lighting @ $1,000

50250 Postage $100 $100.00 $100 $100 Annual One time charge annually @ $100

50260 Advertising $500 $290.57 $500 $500 Annual Re-Use Exchange depot, etc.

50270 Telephone and Cell $910 $547.65 $350 $361 Annual Mobile Cell - Waste / Recycling Lead Hand 2020 = Lead Hand cell phone upgrade @ $600

50290 Legal Services $500 $0.00 $500 $500

50295 Consulting Services $86,215 $80,001.67 $82,500 $82,500 Cambium Annual Contract (Joint Frontenac Townships) for waste management consulting Annual and monitoring 2021 = Gull & Fernleigh closed WDS from Waste (obligatory) Reserve Fund @ $10,905 2020 = Gull & Fernleigh closed WDS from Waste (obligatory) Reserve Fund @ $12,215

50296 Septic ReInspection Program $6,000 $3,690.00 $6,000 $6,000

3 of 5 Department 400 - WASTE- NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Waste Water System (Septic Reinspection Program) Inspection Program estimate @ $6,000

50330 Insurance $1,335 $1,331.28 $1,875 $1,931

50340 Computers $0 $0.00 $0 $0 As Per 10 Year Capital Plan and Replacement Schedules - for the replacement of Computers / Office Equipment for All Departments = See Administration

50350 Training/Seminars $2,500 $1,088.83 $2,500 $2,500 Annual = Continuing education for all Waste Management Employees

Permit/license fees to MOE for amendments to Environmental Compliance Approval 50381 (ECA) $1,650 $1,221.12 $800 $800 Annual = Proposed Minor ECA Amendments

50385 Radio Repairs $300 $103.80 $300 $300

50390 Dispatch/ Communications $2,000 $1,969.44 $2,340 $2,340

52360 Medicals/Drivers Abstracts/CPIC $100 $0.00 $100 $100

52645 Consignment paid to permit sellers $100 $54.70 $100 $100

53750 REC07 - Repairs - 2007 - 1/2 Ton - GMC $1,300 $1,344.40 $750 $750 Share Ranger with Recreation - 50% Recreation & 50% Waste 2020 = Tires @ $1,100 (50% recreation / 50% Waste)

53802 WJD83-1 Repairs - 1983 -Crawler JD 555 $1,000 $210.00 $0 $0 Annual = General maintenance 2021 = to be sold in 2021

53805 LC99-1 Repairs-Compactor (Waste) $1,000 $2,237.68 $1,000 $1,000 Annual Parts, etc. @ $1,000

53807 L04-1 Repairs-2004 939C Cat Crawler Loader $0 $0.00 $1,000 $1,000

54000 Equipment Replacement/ Repairs $1,000 $1,148.33 $500 $500 Annual = General Equipment (i.e. Weedeaters/lawnmower blades/rakes/metal sweepers/tires, etc.)

54001 New Equipment for Health and Safety Purposes $500 $244.75 $500 $500

4 of 5 Department 400 - WASTE- NORTH FRONTENAC DRAFT 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Annual = Fire Extinguishers and First Aid Kits etc.

54200 Fuel and Lube (Oil) $2,725 $1,126.74 $2,725 $2,807

54300 Vehicle/Equipment Licenses $75 $0.00 $75 $75 Share vehicle with Recreation - 50% Recreation & 50% W/R

55550 Safety Devices (Signs) $500 $122.96 $500 $500

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expense $70,000 $46,656.25 $22,000 $22,000 Annual As Per 10 Year Capital Plan and Replacement Schedules @ $10,000 - for Misc. Equipment 2021 = As Per 10 Year Capital Plan and Replacement Schedules @ $12,000 Retrofit Seacans As Per 10 Year Capital Plan and Replacement Schedules @ $60,000 for a Crawler / Loader 2020 = (John Deer 555)

58500 Contributions to Reserve/ Reserve Fund $40,853 $40,853.00 $42,000 $43,260 Closure & Post Closure Costs estimate (actual to be transferred pending annual consultants Annual report)

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $10,500 $10,500.00 $16,000 $10,500 Annual Vehicle/Equipment Needs @ $103,700 over 10 years = $10,500 annual Surplus Equipment @ $5,500

TOTAL - WASTE -N. FRONTENAC - EXPENDITURES $541,297 $464,033.09 $497,040 $492,544

WASTE - NORTH FRONTENAC - SURPLUS (DEFICIT) ($398,082) ($330,562.41) ($393,135) ($404,544)

2020 Dollars Raised through taxation ($398,082) 2021 Dollars Raised through taxation ($393,135)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = ($4,947.00) -1.24%

5 of 5 Department 450 - RECYCLING 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

31640 WDO Recycling Grant (Blue Box, E-Waste, HHW, etc.) $60,000 $75,775.11 $70,000 $70,000 (Revised rebate program on Municipal Hazardous & Special Waste Annual (MHSW) will reduce revenue; however, additional MHSW waste for Addington Highlands will generate additional rebate)

40000 User Fees / Rebates - Estimate (Market changes) $20,000 $15,437.70 $15,000 $15,000 Scrap, freon items, metal - plus plastic/cans Composters Sold

40100 Joint Services (Revenue from other Municipalities) $8,000 $8,223.41 $8,000 $8,000 Plus 1/2 Recycling Costs for Cloyne includes in-house hauling per Annual Agreement

40200 Sale of Land/Equipment $0 $0.00 $0 $0

45000 Contributions from Reserves/Reserve Funds $46,000 $32,271.78 $39,000 $250,000 See Capital Fund Expenditures - Object # 58050

TOTAL - RECYCLING - INCOME $134,000 $131,708.00 $132,000 $343,000

EXPENDITURES:

50100 Salaries $131,500 $133,036.75 $137,000 $139,740 Annual = 35% of Waste Employee's Salaries & Benefits to Recycling 10% of PWM's Salaries to Recycling Salaries and 10% to Waste Salaries 40% PW Admin Asst Salary Waste / 40% to Recycling / 20% to Roads - effective March 2016 Includes Household Hazardous Waste Depot Attendant and Waste Operations & Recycling Hauler

50105 Income Protection Year End Payout $969 $175.65 $1,000 $1,020 35% of Waste Employee's Salaries & Benefits to Recycling

50108 Charged Back to Other Departments $2,000 $840.00 $2,000 $1,000 Annual = Recycling bins, bailer retrofit and other repairs - PWM estimate only Gates/Fencing at Plevna Compactor Waste Site @ $1,000 to be 2021 = completed by PW's

50109 Casual Labour $21,500 $21,336.38 $21,500 $21,500

1 of 4 Department 450 - RECYCLING 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

35% of Waste Employee's Salaries & Benefits to Recycling Replacements when needed for Dumpsite Attendants and Waste / Annual Recycling Hauler vacations, etc.

50110 Benefits- Morneau Shepell $4,700 $4,596.90 $5,200 $5,356 35% of Waste Employee's Salaries & Benefits to Recycling

50115 Boot Allowance $125 $0.00 $250 $250 $250 per year for Fulltime / $150 per year partime/seasonal, with a Annual receipt - effective January 1, 2021 per P&A Res #17-20

50130 Benefits-E.H.T ( Ministry of Finance) $2,500 $2,357.33 $2,600 $2,652 35% of Waste Employee's Salaries & Benefits to Recycling

50140 Benefits-W.S.I.B $3,600 $3,421.17 $3,750 $3,825 35% of Waste Employee's Salaries & Benefits to Recycling

50150 Benefits-Rec. Gen. ( CPP & EI) Employer $8,625 $7,416.11 $9,300 $9,486 35% of Waste Employee's Salaries & Benefits to Recycling

50160 Benefits- OMERS $6,775 $7,188.90 $7,200 $7,344 35% of Waste Employee's Salaries & Benefits to Recycling

50175 Contracted Services $25,800 $22,548.08 $25,800 $25,800 Annual Household Hazardous Waste Removal @ $7,000 Processing of clear glass @ $1,500 Processing Recyclables (cans, plastic, etc.) @ $10,000 Freon Removal from White Goods @ $1,000 Addington Highlands, effective 2013, residents to use MHSW - Projected costs less rebate for the net cost to be due from Addington Highlands. See Contracted Services for costs and above account #31640 for rebate @ $1,500 Greater Madawaska Transfer Station Agreement for Waste & Recycling Services @ $12,000 per year (Shared with Waste @ 60%) = $4,800

50200 Office Supplies and Stationery $200 $200.00 $200 $200 One time charge annually @ $200 (credited to Admin Office Supplies expense)

50203 Composters Purchased $0 $0.00 $0 $0

50205 Other Materials (Includes General Supplies, etc.) $700 $17.44 $700 $700

2 of 4 Department 450 - RECYCLING 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50207 Protective Clothing $200 $206.43 $200 $200

50230 Building Maintenance $500 $219.64 $6,000 $1,500 HHW Depots and compound maintenance @ $500 2021 = Spray Seal Asphalt Bi-annually @ $1,000 Steps to access new Bins (5) @ $4,000 Pressure treated lumber for 20' Container @ $500

50260 Advertising $500 $0.00 $500 $500

50270 Telephone and Cell $885 $515.47 $350 $295 Waste Operations and Recycling Hauler cell phone 2020 = Hauler cell phone upgrade @ $600

50300 Memberships $115 $111.94 $102 $102 Municipal Waste Association

50330 Insurance $2,350 $2,346.14 $3,700 $3,811

50350 Training/Seminars $2,000 $0.00 $2,000 $2,000 Annual Mandatory Training as required by Ministry plus staff workshops as required Waste Hauler Certification

52360 Medicals/Drivers Abstract/PVSC $100 $0.00 $100 $100

53612 T14-1 Repairs - 2014 Tandem $1,000 $2,622.09 $1,500 $1,000 75% Roads and 25% Recycling 2020 = Steer tires & rims, drives, brakes & drums and hanger bearing

53803 COM-1 Repairs - Recycling Compactor $500 $807.07 $500 $500

53806 REC 99-1 Repairs - 1999 Recycling Truck $1,000 $11,126.50 $2,000 $1,000 2020 = Diesel engine work, turbo and oil leak repairs, steer – exhaust, and A/C

54000 Equipment Replacement/ Repairs $500 $446.54 $500 $500 Annual General equipment

54001 New Equipment for Health and Safety Purposes $150 $115.95 $150 $150 Annual Fire Extinguishers and First Aid Kits, etc. Eye Wash Stations

3 of 4 Department 450 - RECYCLING 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

54200 Fuel and Lube (Oil) $9,800 $7,890.07 $9,800 $10,094 Compactor and Multi Lift Truck

54300 Vehicle/Equipment Licenses $1,500 $0.00 $1,575 $1,654 REC 99-1 and 25% of T14-1

55550 Safety Devices (Signs) $300 $259.64 $500 $300

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $46,000 $32,271.78 $39,000 $250,000 As Per 10 Year Capital Plan and Replacement Schedules @ $250,000 2022 = replacement of 1999 Sterling Tandem Multi-Lift Truck - REC99-1 As Per 10 Year Capital Plan and Replacement Schedules @ $39,000 2021 = Bear Wise Bins x 3 As Per 10 Year Capital Plan and Replacement Schedules @ $39,000 to 2020 = replace three(3) bear wise bins As Per 10 Year Capital Plan and Replacement Schedules @ $7,000 for a 20' container including footings at the Re-use centre

58500 Contributions to Reserves/Reserve Funds $0 $0.00 $0 $0

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $15,000 $15,000.00 $17,600 $17,600 Annual Vehicle/Equipment Needs @ $150,000 over 10 years = $15,000 annual Effective 2021 @$2,600 for New Bear Wise Bins future replacement Surplus Equipment

TOTAL - RECYCLING - EXPENDITURES $291,394 $277,073.97 $302,577 $510,178.75

RECYCLING DISPOSAL - SURPLUS (DEFICIT) ($157,394) ($145,365.97) ($170,577) ($167,179)

2020 Dollars Raised through taxation ($157,394) 2021 Dollars Raised through taxation ($170,577)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $13,183 8.38%

4 of 4 Department 500 - CEMETERIES - N. FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

40020 Plot Sales plus interest from Care & Mtce (Perpetual) $1,000 $2,423.60 $1,000 $1,000 See Account #58500 (in and out only)

40021 Care & Mtce (Perpetual) $1,500 $2,500.00 $1,500 $1,500 See Account #58521 (in and out only)

40022 Internment Revenue $4,000 $7,575.00 $4,000 $4,000 Per Res #184-16 (contract for internments)

41900 Donations Received $0 $400.00 $0 $0 Annual Donations received will be transferred to the appropriate Reserve Fund

45000 Contributions from Reserves/Reserve Funds $3,300 $2,058.06 $5,700 $4,000 As per Res #137-14 effective 2014, all cemeteries expenses will come Annual from the Cemetery Reserve Funds

TOTAL - CEMETERIES N. FRONTENAC - INCOME $9,800.00 $14,956.66 $12,200 $10,500.00

EXPENDITURES: See Property/Bldg Mtce for grass cutting, cleaning and snow removal contracts.

50108 Charged Back to Other Departments $300 $1,985.00 $1,500 $300 General Maintenance at Cemeteries by Recreation @ $300 2021 = Ompah Cemetery - PWs to replace fence posts with wooden ones @ $1,200

50120 Mileage $300 $448.28 $500 $500

50175 Contracted Service $1,000 $1,487.48 $1,500 $1,500 LOL Garden Club maintenance of Pioneer Cemetery @ $200 Removal of fallen trees, brush hogging/mowing (included in PW annual contract), etc.

1 of 2 Department 500 - CEMETERIES - N. FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50205 Other Materials $1,700 $827.58 $2,200 $1,700 Top soil; Privy supplies 2021 = Repairs to fence in Harlowe @ $500

50522 Internment expense $4,000 $7,708.32 $4,000 $4,000 Per Res #184-16 (contract for internments)

58050 Capital Fund Expenditures $0 $0.00 $0 $0

58500 Contributions to Reserves/ Reserve Funds $1,000 $0.00 $1,000 $1,000 Plot Sales plus interest from Care & Mtce/Perpetual to NF Cemetery Annual Reserve Fund (in and out only); and Donations received

58521 Contributions to Cemetery Trust $1,500 $2,500.00 $1,500 $1,500 Plot Sales plus interest from Care & Mtce/Perpetual to NF Cemetery Annual Reserve Fund (in and out only)

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $0 $0.00 $0 $0

TOTAL - CEMETERIES - NORTH FRONTENAC - EXPENDITURES $9,800.00 $14,956.66 $12,200 $10,500.00

CEMETERIES - SURPLUS (DEFICIT) $0.00 $0.00 $0 $0.00

2020 Dollars Raised through taxation $0 2021 Dollars Raised through taxation $0

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $0.00

2 of 2 Department 610 - COMMUNITY HALLS - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

30103 Fed/Prov Grant - Investing in Canada Infrastructure (ICIP) $44,405 $0.00 $44,405 $0.00 Snow Road Hall washroom - Total Project $60,555 - $44,405 proposed ICIP grant ($24,222 Federal & $20,183 Provincial); $11,150 Township contribution from the Ward 3 Special Parks Reserve Fund and $5,000 2021 = donation from the Snow Road Hall Committee (BCA included $6,060 for replace vinyl sheeting in washroom and passage and allowance for accessibility upgrades) - Project to be completed only if Grant received per Res #543-19 Snow Road Hall washroom - Total Project $60,555 - $44,405 proposed ICIP grant ($24,222 Federal & $20,183 Provincial); $11,150 Township contribution from the Ward 3 Special Parks Reserve Fund and $5,000 2020 = donation from the Snow Road Hall Committee (BCA included $6,060 for replace vinyl sheeting in washroom and passage and allowance for accessibility upgrades) - Project to be completed only if Grant received per Res #543-19 - still pending approval

40200 Sale of Land/Equipment $0.00 $0 $200 $0

41070 Community Hall Rental $20,000 $13,057.70 $13,000 $20,000 Office Rental - Barrie Community Hall @ $760/mth - $9,120 Hall rentals from all 5 halls to come to Township per standard hall rental fees Donations received are to be deposited in the Special Parks Reserve Fund for the applicable Ward the donation is received from.

41900 Donations Received $5,000 $0.00 $5,000 $0

1 of 6 Department 610 - COMMUNITY HALLS - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Snow Road Hall washroom - Total Project $60,555 - $44,405 proposed ICIP grant ($24,222 Federal & $20,183 Provincial); $11,150 Township contribution from the Ward 3 Special Parks Reserve Fund and $5,000 2021 = donation from the Snow Road Hall Committee (BCA included $6,060 for replace vinyl sheeting in washroom and passage and allowance for accessibility upgrades) - Project to be completed only if Grant received per Res #543-19 Snow Road Hall washroom - Total Project $60,555 - $44,405 proposed ICIP grant ($24,222 Federal & $20,183 Provincial); $11,150 Township contribution from the Ward 3 Special Parks Reserve Fund and $5,000 2020 = donation from the Snow Road Hall Committee (BCA included $6,060 for replace vinyl sheeting in washroom and passage and allowance for accessibility upgrades) - Project to be completed only if Grant received per Res #543-19 - still pending approval

45000 Contributions from Reserve/Reserve Funds $96,490 $82,848.78 $79,150 $0 See Capital Fund Expenditures - # 58050 Replace 420ft of fencing @ $10,340 ( to be funded from the Ward 1 2020 = Special Parks Reserve Fund)

COMMUNITY HALLS NORTH FRONTENAC - INCOME $165,895 $95,906.48 $141,755 $20,000

EXPENDITURES:

50108 Charged Back to Other Departments $5,500 $3,103.62 $5,500 $500 CLSP Staff & Students to Pressure Wash various halls as required @ Annual $500 2021 = Harlowe Hall gravel & graded by PW Dept @ $5,000 2020 = Snow Road Hall gravel & graded by PW's department @ $5,000

50120 Mileage $4,100 $3,995.28 $4,100 $4,100

50140 Benefits - WSIB $1,000 $1,213.44 $1,000 $1,000 Cleaning contractors - Community Halls only

2 of 6 Department 610 - COMMUNITY HALLS - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50175 Contracted Services $2,500 $1,533.73 $2,500 $2,500 Annual Pest Control 3 Halls (Barrie, Harlowe, and CM) @ $1,400 LOL Garden Club maintain flower beds at Harlowe and Barrie Halls @ $300 Inspection and maintenance of Kitchen Exhaust Hoods @ $800 (See Property/Bldg Mtce for grass cutting, cleaning and snow removal contracts)

Other Materials (Includes General Cleaning Supplies, Bulletin 50205 Boards, Storage Shelf, Tables, etc.) $3,200 $2,295.95 $3,200 $3,200 Annual Township to pay for supplies for all 5 halls @ $3,200

50210 Heat $19,000 $13,758.31 $19,000 $19,570 Ompah Hall - 50% (50% = Fire) CM / Barrie / Harlowe - 100% Snow Road - see utilities as electric heat

50220 Utilities (Hydro) $20,250 $17,944.95 $20,250 $20,858 Includes new Community Hall Event Signs Ompah Hall - 50% (50% = Fire)

50230 Building Maintenance $35,765 $33,069.40 $19,960 $30,000 Urgent Repairs and General maintenance for all Halls estimated @ Annual $6,000 $200 per furnace for annual mtce x 4 (n/a in Snow Road as electric heat) @ $800 and filters changed Snow Road Hall heat pump maintenance @ $300 Harlowe heat pump / AC maintenance @ $800 Every 3 Years = Pump septics at all 5 Halls @ $1,500 - completed in 2019 - see 2022 2021 Barrie Replace Windows in Rental Office Space @ $7,000 Pressure Tanks (Barrie and ClarMill) @ $1,850 2020

3 of 6 Department 610 - COMMUNITY HALLS - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Harlowe Harlowe cleaning & sealing rear tarmac @ $2,600 (bi-annually) Replacement of 1 heat pump/AC unit @ $4,900 Barrie Replacement of 5 windows @ $4,400 Replace 420ft of fencing @ $10,340 ( to be funded from the Ward 1 Special Parks Reserve Fund) Ompah Replace older window units @ $2,025 (BCA) CM New flooring at entrance @ $1,000 SR Purchase & install Dusk til Dawn light at front entrance @ $400 Storage unit for supplies in front entrance @ $2,200

50260 Advertising $100 $0.00 $100 $100

50270 Telephone $2,266 $2,078.77 $2,265 $2,333 All 5 Community Halls

50290 Legal Services $500 $0.00 $500 $500

50295 Consulting Services $0 $0.00 $3,210 $0 2021 = Radon Testing @ $3,210

50330 Insurance $10,850 $10,717.93 $15,100 $15,553 Includes all Community Halls @ $4,500 plus Low-risk insurance for Annual Community Hall users @ $2,500 estimate only actual breakdown not available prior to final budget

50340 Computers $0 $0.00 $1,500 $1,000 Effective 2021 - internet service at Clar Mill Hall per Res #469-20

50380 Courier $100 $0.00 $0 $0

54000 Equipment Replacement/Repairs $0 $0.00 $0 $0

54001 New Equipment for Health and Safety Purposes $650 $417.91 $650 $650 Annual Fire Extinguishers, First Aid Kits, etc. @ $650

4 of 6 Department 610 - COMMUNITY HALLS - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

55550 Signs $150 $0.00 $150 $150 Annual General Maintenance @ $150

58000 Capital Expenditures $49,405 $0.00 $49,405 $0 Snow Road Hall washroom - Total Project $60,555 - $44,405 proposed ICIP grant ($24,222 Federal & $20,183 Provincial); $11,150 Township contribution from the Ward 3 Special Parks Reserve Fund and $5,000 2021 = donation from the Snow Road Hall Committee (BCA included $6,060 for replace vinyl sheeting in washroom and passage and allowance for accessibility upgrades) - Project to be completed only if Grant received per Res #543-19 Snow Road Hall washroom - Total Project $60,555 - $44,405 proposed ICIP grant ($24,222 Federal & $20,183 Provincial); $11,150 Township contribution from the Ward 3 Special Parks Reserve Fund and $5,000 2020 = donation from the Snow Road Hall Committee (BCA included $6,060 for replace vinyl sheeting in washroom and passage and allowance for accessibility upgrades) - Project to be completed only if Grant received per Res #543-19

58050 Capital Fund Expenditures $86,150 $65,018.16 $79,150 $0 Snow Road Hall washroom - Total Project $60,555 - $44,405 proposed ICIP grant ($24,222 Federal & $20,183 Provincial); $11,150 Township contribution from the Ward 3 Special Parks Reserve Fund and $5,000 donation from the Snow Road Hall Committee (BCA included $6,060 for replace vinyl sheeting in washroom and passage and allowance for accessibility upgrades) - Project to be completed only if Grant received 2021 = per Res #543-19 Vinyl tile flooring & level floor in addition @ $17,000 (BCA) (to be funded CM from the Ward 2 Special Parks Reserve Fund) Replace Furnace @ $11,000 (BCA) - to be funded from the Infrastructure Sustainability TCA Reserve Fund Repair Work to Foundation @ $40,000 (BCA) - to be funded from Snow RoadFederal Gas Tax Reserve Fund

5 of 6 Department 610 - COMMUNITY HALLS - NORTH FRONTENAC 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Harlowe Community Hall - Moisture protection, gutters, downspouts and 2020 = replace basement windows @ $75,000 (BCA) - to be funded from Federal Gas Tax Reserve Fund Snow Road Hall washroom - Total Project $60,555 - $44,405 proposed ICIP grant ($24,222 Federal & $20,183 Provincial); $11,150 Township contribution from the Ward 3 Special Parks Reserve Fund and $5,000 donation from the Snow Road Hall Committee (BCA included $6,060 for replace vinyl sheeting in washroom and passage and allowance for accessibility upgrades) - Project to be completed only if Grant received per Res #543-19

58500 Contributions to Reserve/Reserve Funds $0 $0.00 $0 $0 Donations received are to be deposited in the Special Parks Reserve Fund for the applicable Ward the donation is received from.

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $30,600 $30,600.00 $38,365 $45,925 Community Halls Reserve Fund for future upgrades and to have some monies for our portion if grant opportunities become available @ Annual $30,600 2021 = Increase contributions to TCA Reserve Fund for BCA @ $7,565 Sale of land and Equipment @ $200

COMMUNITY HALLS NORTH FRONTENAC - EXPENDITURES $272,086 $185,747.45 $265,905 $147,938

NORTH FRONTENAC - SURPLUS (DEFICIT) ($106,191) ($89,840.97) ($124,150) ($127,938)

2020 Dollars Raised through taxation ($106,191) 2021 Dollars Raised through taxation ($124,150)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $17,959 16.91%

6 of 6 Department 615 - RECREATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

44400 Charged Back To Other Depts. $300 $300.00 $300 $300 General Maintenance at Cemeteries by Recreation @ $300

45000 Contributions from Reserves/Reserve Funds $0 $0.00 $0 $0 See Capital Fund Expenditures - # 58050

TOTAL - RECREATION - INCOME $300 $300.00 $300 $300.00

EXPENDITURES:

50108 Charged Back to Other Departments $3,400 $635.00 $8,100 $3,000 Presently and in previous years the Public Works Dept grade the road into Sand Lake Beach access, as actually a Township Road Can not go into the actual water i.e. machinery and/or material (must stay above the highwater mark) without approval and a permit from the Conservation Authority

Boat Launches that are Township owned (if road leading is owned by the Township and/or Crown; and/or LUP Boat Launches without campsites) are maintained by the PW Dept. @ $3,000 (includes MVC beach entrance and entrance to Sand Lake beach) estimate as directed by the MCD & PWM based on need and PW Dept's availability in each area; or maintained through the PWM hiring a Contractor (in consultation with the MCD) if the PW Dept. can not complete due to other commitments. Also, see Boat Launches/Beaches #50212. PW Dept. in charge of Twp owned boat launch maintenance. (MCD in charge of CLSP boat launch maintenance) 2021 = Winter Maintenance at boat launches @ $4,500

Shabomeka outhouse installation - PW to assist with installation @ $600 2020 = Replace posts at Ompah Beach @ $400

50109 Casual Labour $25,000 $13,347.60 $18,200 $18,746 Casual employee to assist with Rink Maintenance as required @ $2,000 Annual estimate

1 of 5 Department 615 - RECREATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Casual employee May 15 - Oct 30th - Privy/Trails/Beaches

50115 Boot Allowance $0 $0.00 $150 $150 $250 per year for Fulltime / $150 per year partime/seasonal, with a Annual receipt - effective January 1, 2021 per P&A Res #17-20

50120 Mileage $1,000 $1,421.81 $1,500 $1,500

50130 Benefits - E.H.T. (Ministry of Finance) $500 $296.24 $350 $361

50140 Benefits - W.S.I.B. $675 $432.98 $525 $541

50150 Benefits - Rec. Gen. (Employer's CPP & EI) $1,475 $336.10 $1,100 $1,133

50175 Contracted Services $3,500 $1,616.36 $3,000 $3,000 Annual BLEO routine patrol of beach areas when in the area @ $200 Pump out of 10 Privies as required (CM Playground; Cloyne Roadside Pull-Off; Malcolm Lake; Mississippi Bridge; Tappings Bay; Shabomeka Lake Beach; Shabomeka Boat Launch; Mississagagon Lake Boat Launche; Marble Lake Beach & Ompah Rest Stop) @ $2,000 Privies with no tank - PCCA trail (3); PCCA Beach (1); Ompah Beach (1) & Sand Lake Beach (1) @ $800

50205 Other Materials $1,200 $1,189.84 $1,200 $1,200 Garbage bags, paper/cleaning products, etc. plus cleaning supplies for Annual Privies

50212 Boat Launches/Beaches $900 $844.45 $2,000 $2,000 Gravel, culverts, etc. as needed @ $400 Replace posts at Ompah Beach (materials and rental of post hole digger) 2020 = @ $500

50220 Utilities (Hydro) $500 $429.66 $500 $515 Lights at Cloyne ballpark / tennis court Rink hydro - see Community Halls - as Clar-Mill & Rink one meter.

50230 Building Maintenance $1,000 $0.00 $8,000 $1,000

2 of 5 Department 615 - RECREATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Annual General maintenance and privies @ $1,000 2021 = Raise outhouse at Mississippi Boat Launch @ $2,500 Install Outhouse at Shabomeka Boat Launch @ $4,500

50260 Advertising $200 $0.00 $200 $200

50265 Promotions $7,700 $5,400.00 $7,700 $7,700 Plevna/Ompah and Kaladar (Northbrook) Santa Claus Parades @ $400 Annual each = $800 Northern Rural Youth Partnership @ $5,400 Frontenac News Recreation Guide @ $1,500

50290 Legal Services $200 $0.00 $200 $200

50330 Insurance $5,675 $5,674.72 $4,750 $4,893

50390 Dispatch/Communications $0 $0.00 $25 $25

50340 Computers $0 $0.00 $1,000 $1,030 Effective 2021 internet hot spot for Clar Mill Hall

52600 Rink Repairs and Maintenance (Plevna) $10,120 $9,352.45 $4,570 $4,370 Annual Rink repairs @ $800 General Maintenance and Snow Removal Contract (see in-house Casual Labour) Rink/board sealing @ $3,570 (includes cleaning, sealing, and filling cracks) 2021 = New mesh for hockey nets @ $200 2020 = Rink/board sealing @ $3,570 (includes cleaning, sealing, and filling cracks) Window Replacement @ $4,750 (BCA) Rink light repairs @ $1,000

52620 Playground Maintenance (Plevna/Cloyne) $900 $401.95 $900 $900 Mandatory Inspection of Playground Equipment @ $400 each (Plevna) Annual and General Maintenance @ $500

52623 Tennis Court - Cloyne $7,300 $6,671.86 $6,300 $6,300 Annual General repairs and lighting @ $500

3 of 5 Department 615 - RECREATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Cleaning, sealing, lines painted, crack filling @ $4,800 Reline pickle ball court @ $1,000 2020 = Pickleball lining @ $2,000

52625 Swim Programs $3,000 $3,000.00 $3,000 $3,000 Mazinaw @ $1,500 & Sand Lake @ $1,500 each

52626 Dock (Municipal Owned) $1,100 $500.01 $1,100 $1,100

Basic repairs once MCD completes an inspection at Tappings Landing @ Annual $500 ($250 materials plus $250 MNR Parks in-house labour) Dock at MVC Beach per Township lease shall maintain @ $300 ($150 materials plus $150 MNR Parks in-house labour) Dock at Canoto Lake Beach per Township lease shall maintain @ $300 ($150 materials plus $150 MNR Parks in-house labour)

52628 Recreation Trails $500 $0.00 $500 $500 Annual General Maintenance @ $500

53011 Repairs - Multi-Purpose Equipment (Tractor) $1,000 $406.00 $1,250 $1,000 2021 = Purchase spare tire for trailer

53702 Repairs - Dump Trailer $250 $158.12 $375 $250 50% CLSP / 50% Recreation 2021 = Purchase spare tire

53750 REC07 - Repairs - 2007 - 1/2 Ton - GMC $1,300 $1,344.40 $750 $750 Share Ranger with Recreation - 50% Recreation & 50% Waste 2020 = Tires @ $1,100 (50% recreation / 50% Waste)

54000 Equipment Replacement/Repairs $500 $500.00 $750 $400 Annual maintenance @ $400 2021 = Hedge Trimmer attachment for Combo Unit @ $350 2020 = Purchase of pump and tank from Fire Dept wildfire unit

54001 New Equipment for Health and Safety Purposes $200 $86.06 $200 $200 Fire Extinguisher for Truck; First Aid Kit for Plevna Rink, etc.

4 of 5 Department 615 - RECREATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

54200 Fuel and Lube (Oil) $3,525 $2,797.71 $3,525 $3,631 Share vehicle with Waste/ Recycling Lead Hand - 50% Recreation & 50% W/R

54300 Vehicle/Equipment Licenses $75 $0.00 $75 $75

55550 Safety Devices (Signs) $400 $64.90 $4,000 $400 Signs made at office with laminate paper as continuously disappear General signs (i.e. Beach Warning Signs - Use At Own Risk, No Dogs, Annual Hiking Trail Signs etc. @ $400 2021 = Signs per Res #26-21 @ $3,600

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $0 $0.00 $0 $0

58500 Contributions to Reserves/Reserve Funds $0 $0.00 $0 $0

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $16,224 $16,224.00 $17,274 $19,299 Tappings Dock Expansion @ $10,724 over 10 years = $1,074 annual Equipment/Vehicle Needs @ $149,315 over 10 years = $14,900 annual Building Needs @ $2,500 over 10 years = $250 annual Increase contributions to TCA Reserve Fund for BCA @ $1,050 Surplus Equipment

TOTAL - RECREATION EXPENDITURES $99,319 $73,132.22 $103,069 $89,367.50

RECREATION COMMITTEE - SURPLUS (DEFICIT) ($99,019) ($72,832.22) ($102,769) ($89,067.50)

2020 Dollars Raised through taxation ($99,019) 2021 Dollars Raised through taxation ($102,769)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $3,750.00 3.79%

5 of 5 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

31080 Provincial Grants - Misc. $0 $3,658.00 $3,725 $0 Annual Apply for 2 Student Grants - subject to criteria

31620 E. Ont Trails Alliance Grant $20,000 $0.00 $20,000 $0 Annual New effective 2009 - depends on # of road permits sold annually plus EOTA grants received annually varies Arcol road partnership grant @ $40,000 - $20,000 EOTA grant - if grant not received only completing $20,000 - to be funded from MNR Parks 2021 = Reserve Fund Arcol road partnership grant @ $40,000 - $20,000 EOTA grant - if grant not received only completing $20,000 - to be funded from MNR Parks 2020 = Reserve Fund - not received in 2020

40000 User Fees - monies received in Municipal Office and by Vendors $18,000 $9,183.70 $10,000 $10,000

40005 CLSP - OnRes MNR Permits Paid Online $167,915 $256,976.52 $232,600 $210,450 Annual Estimate only depending on weather

40006 CLSP - OnRes Transaction Fees Collected $11,000 $20,922.00 $15,000 $15,000

40200 Sale of Land / Equipment $0 $0.00 $0 $0 Annual advertisement (re: Surplus vehicles/Equipment/Supplies). Annual Surplus funds will be transferred to the TCA Reserve Fund Effective 2020 all Revenue from Sale of Land/Equipment will be transferred to the applicable departments Tangible Capital Reserve Fund

44400 Charged Back To Another Dept. $2,400 $900.00 $2,000 $2,000 Basic repairs once MCD completes an inspection at Tappings Landing Annual @ $500 ($250 materials plus $250 MNR Parks in-house labour) Dock at MVC Beach per Township lease shall maintain @ $300 ($150 materials plus $150 MNR Parks in-house labour)

1 of 9 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Dock at Canoto Lake Beach per Township lease shall maintain @ $300 ($150 materials plus $150 MNR Parks in-house labour) Estimate @ $350 for CLSP Field Supervisor and/or Students to take BLEO to water access properties as required CLSP Staff to complete general maintenance if required at Helipad @$200 Pressure Wash Siding at Community Halls by CLSP Staff @ $500 Planning staff to water access properties @ $200

CLSP Staff to take CBO to water access properties as required @ $200 2020 = Replace posts at Ompah Beach @ $400

44401 Mileage - CLSP 1/2 Ton Truck - Charged Back to Other Depts. $6,000 $5,665.18 $6,000 $6,000

45000 Contributions from CLSP Reserve Funds $40,000 $0.00 $95,000 $20,000 See Capital Fund Expenditures - # 58050 Arcol road partnership grant @ $40,000 - $20,000 EOTA grant - project 2021 = to be completed only if grant received Expand parking lot at Crotch Lake @ $40,000 (to be funded from MNR Parks Reserve Fund ($30,000 PW (labour and materials) and $10,000 Contract) Arcol road partnership grant @ $40,000 - $20,000 EOTA grant - project 2020 = to be completed only if grant received New Website @ $10,000 (to be funded from MNR Parks Reserve Fund) Repairs to Parking Lot and access at Red Horse @ $10,000 by PW Department (material and labour) - to be funded from MNR Parks Reserve Fund

TOTAL - MNR PARKS - INCOME $265,315 $297,305.40 $384,325 $263,450

EXPENDITURES:

50100 Salaries $112,000 $107,336.47 $135,000 $137,700 Manager of Community Development (MCD) 20% (45% Econ Dev / Annual 35% Prop /Bldg Maint.)

2 of 9 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Facilities / Recreation Supervisor salary allocated as: 50% Prop. Bldg. Maintenace and 50% MNR Parks Includes Field Supervisor (Seasonal) and students Plus minimal overtime - as required / needed basis only Admin Assistant @ 25% (25% Fire / 25% Planning / 25% Admin) 2 - CLSP Field Staff (seasonal)

50115 Boot Allowance $500 $112.54 $1,000 $1,000 $250 per year for Fulltime / $150 per year partime/seasonal, with a Annual receipt - effective January 1, 2021 per P&A Res #17-20 MCD; F/R Supervisor; Field Supervisor and Field Staff @ $125.00 each, 2020 = with a receipt (Students supply their own safety boots)

50120 Mileage $100 $33.04 $100 $100

50130 Benefits - E.H.T. (Ministry of Finance) $950 $822.52 $1,400 $1,442

50140 Benefits - W.S.I.B. $1,400 $883.33 $2,100 $2,163

50150 Benefits - Rec. Gen. (Employer's CPP & EI) $2,725 $2,371.10 $4,300 $4,429

50160 Benefits - O.M.E.R.S. $0 $0.00 $2,600 $2,600

50175 Contracted Services $0 $0.00 $0 $0

50200 Office Supplies and Stationery $1,350 $1,359.73 $1,600 $1,600 One time charge annually @ $450 (credited to Admin Office Supplies Annual expense) Water proof paper @ $250 Permits Purchased for Camping and Seasonal Passes - reduced with on-line reservation system @ $900 estimate

50205 Other Materials (Includes Cleaning Supplies, Gloves,etc.) $1,000 $748.41 $1,000 $1,000 Annual Oars and locks; blue bins for boat storage;

3 of 9 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Garbage bags, Shovels, Rakes, Supplies, small shop tools/tool box, etc.

50207 Protective Clothing $900 $615.15 $900 $900 T-shirts for the students, uniforms/coats/beige shirts & pants for CLSP Annual Supervisor; Field Supervisor and Field Staff @ $900

50230 Building Maintenance (Privy Boxes) $1,550 $1,268.93 $3,700 $650 Annual Plus cleaning solution required annually @ $150 Materials for new camp site privies @ $500 2021 = Pump outs @ $900 at Schooner Lake - Bi-annual Additional materials for privies @ $2,000 Cleaning Solution @ $150 2020 = Pump outs @ $900 at Schooner Lake - Bi-annual - not completed

50260 Advertising $575 $148.73 $575 $575 Advertising for positions, etc Except Students-see Admin as advertised for all Departments 2021 = Frontenac visitors guide @ $375 2020 = Frontenac visitors guide @ $375

50270 Telephone / Cell $650 $494.03 $875 $650 Cell phones (2) plus 1/2 shared with roads

50290 Legal Services $200 $0.00 $200 $200

50299 Other Services/Miscellaneous $2,500 $0.00 $4,500 $4,500 By-Law Enforcement @ $4,000 Includes Nuisance Beaver Control @ $500

50330 Insurance $4,175 $4,171.58 $5,650 $5,820

50340 Computers $20,000 $24,456.85 $13,500 $10,000

4 of 9 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

As Per 10 Year Capital Plan and Replacement Schedules - for the replacement of Computers / Office Equipment for All Departments = See Administration Annual Domain Name & OnRes System expense for the CLSP Website 2021 = Upgrades to website @ $3,500 2020 = New Website @ $10,000 (to be funded from MNR Parks Reserve Fund)

50350 Training $400 $0.00 $1,300 $400 Annual Boat Licenses, etc for new staff - if applicable First Aid/CPR, chainsaw, etc. Renewals

50390 Dispatch/Communications $565 $256.43 $1,550 $900 Annual Radio repairs/batteries (if required) @ $300 Airtime @ $33 per month = $265 for 8 months and 4 months charged to Property Mtce Radio licence (8) @ $335 2021 = Purchase radio for additional staff @ $650

50500 CLSP - OnRes - Bank Service Charges and Interest $11,000 $16,691.21 $13,000 $13,000 Credit Card processing fees / Test Runs (in & out only) / Transaction Fees / Internet Fees / Minimum MDR Fees

52360 Medicals/Drivers Abstract $50 $41.00 $50 $50

52640 MNR Parks - Land Use Permits $400 $387.84 $900 $900

52641 MNR Aggregate Permit Fee $350 $351.00 $360 $360

52645 Consignment Paid to Permit Vendors $800 $223.00 $400 $400

52800 Access Points - Materials (If required ie weather/washouts) $3,000 $504.38 $43,000 $3,000 Expand parking lot at Crotch Lake @ $40,000 (to be funded from MNR Parks Reserve Fund ($30,000 PW (labour and materials) and $10,000 Contract)

5 of 9 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

53009 P10-1 Repairs -2010 Ford F150 $1,500 $798.39 $1,500 $1,500 Annual General Maintenance @ $1,500 2019 = New Tires @ $1,500

53702 DT18 - Repairs - Dump Trailer $250 $160.30 $375 $250 50% CLSP / 50% Recreation 2021 = Purchase spare tire

53904 MB20 Repairs - 25 HP Johnson O/B Motor $100 $0.00 $100 $100 spare

53908 MB11 - Repairs - Jon Boat $500 $140.00 $1,000 $500 with motor #53916 & trailer #53909 2021 = Leak repair @ $500

53909 MBT11 - Repairs - Trailer for Jon Boat $400 $473.42 $400 $400 with motor #53916 & boat #53908 Annual General Maintenance @ $400

53912 CLSP19-1 - Repairs - Ford F150 1/2 Ton Truck $3,300 $3,001.31 $1,000 $400 Annual General Maintenance @ $400 2021 = Replace mirror @ $600 2020 = Tires & Tonneau Cover @ $2,900

53913 - Repairs - 2013 - 25HP Evinrude $0 $183.16 $200 $200 with trailer #53915 & motor #53918

53914 MB19 - Repairs - 2019 - 14' Lund Boat $200 $555.37 $700 $200 with trailer #53915 & motor #53918 2021 = Leak repair @ $500

53915 MBT19 - Repairs - 2018 - EZload Boat trailer (purchased in 2019) $200 $118.01 $200 $200 with boat #53914 & motor #53918

6 of 9 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

53916 M18 - Repairs - 2018 - 15 HP Evinrude Motor $600 $0.00 $400 $400 with trailer #53909 & boat #53908

53918 M19 - Repairs - 2019 - 25 HP Evinrude Motor $600 $0.00 $400 $400 with trailer #53915 & boat #53914

54000 Equipment Replacement/Repairs $1,100 $662.50 $3,800 $500 General Items (maintenance for lawnmower, chainsaw, weed eaters and Annual misc. equip.) @ $500 2021 = Chainsaw @ $800 Depth finders @ $2,000 Portable night time lights for all boats @ $500

54001 New Equipment for Health and Safety Purposes $600 $177.34 $600 $600 Fire Extinguishers, First Aid Kits, Bear Spray and Air Horns, Life Annual Jackets, etc.

54100 Equipment Rentals (ie. trailer, boat) $200 $253.52 $400 $400

54200 Fuel and Lube (Oil) $6,525 $4,038.47 $8,525 $8,781

54300 Vehicle/Equipment Licenses $500 $0.00 $700 $700 Annual 2 Trucks and Boats (boats every 5 Year renewal)

55501 Bridges and Culverts $500 $0.00 $500 $500 Annual May need to replace some culverts if washouts

55502 Roadside Maintenance (Includes Brushing) $600 $508.80 $10,600 $600 2021 = Brushing on Arcol Road and Schooners to be completed by PWs @ $10,000

55504 Loosetop Maintenance (Grading & repairs ie. Washout,) $65,000 $16,717.94 $55,000 $35,000

7 of 9 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

To be completed in-house by PW Dept. per Resolution # 49-13. Effective 2013 used Contractor for grading/repairing washouts on Arcol Annual Rd. (LUP portion only) as PW Dept. equipment too large. The Crown Land road maintenance shall be completely in-house by the PW Dept. @ $5,000 estimate (as needed - shall be determined by MCD and in consultation with the PWM) plus the contractors as required estimated @ $10,000 depending on weather / washouts / PW Dept. availability. Arcol road partnership grant @ $40,000 - $20,000 EOTA grant - if grant not received only completing $20,000 - to be funded from MNR Parks 2021 = Reserve Fund Arcol road partnership grant @ $40,000 - $20,000 EOTA grant - if grant not received only completing $20,000 - to be funded from MNR Parks 2020 = Reserve Fund Repairs to Parking Lot and access at Red Horse @ $10,000 by PW Department (material and labour) - to be funded from MNR Parks Reserve Fund

55550 Safety Devices (Signs) $6,000 $4,547.23 $8,800 $1,000 Annual General Repair/Replacement @ $1,000 2021 = Replace sign at Crotch Lake @ $1,200 Signs per Res #26-21 @ $3,600 new signage @ $3,000 2020 = Welcome to NF Parklands signs @ $5,000

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $0 $0.00 $35,000 $0 Annual As Per 10 Year Capital Plan and Replacement Schedules As Per 10 Year Capital Plan and Replacement Schedules @ $13,000 2021 = new boat, motor and trailer As Per 10 Year Capital Plan and Replacement Schedules @ $22,000 1/2 Ton Truck (shared with MNR Parks) (acct #NEW)

8 of 9 Department 620 - MNR PARKS 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

58500 Contributions to Reserves/Reserve Funds $0 $92,192.37 $0 $0

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $9,500 $9,500.00 $14,565 $16,480 Vehicle/Equipment Needs @ $95,000 over 10 years = $9,500 annual

2021 = Increase contributions for New 1/2 ton truck @ $3,150 per 10 Year Plan Increase contributions to TCA Reserve Fund for BCA @ $1,915 Year end surplus to be transferred to the CLSP (MNR Parks) - 2020 = Sustainability TCA for 2020 only

TOTAL - MNR PARKS - EXPENDITURES $265,315 $297,305.40 $384,325 $263,450

MNR PARKS - SURPLUS (DEFICIT) $0 $0.00 $0 $0

2020 Dollars Raised through taxation $0 2021 Dollars Raised through taxation $0

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $0

ACTUAL PROGRAM SURPLUS: 2020 = $92,192.37 2019 = $51,234.65 2018 = $32,489.94 2017 = $26,772.05 2016 = $45,984.74 2015 = $23,661.45 2014 = $18,137.78 2013 = $16,611.64

Prior Year's surplus plus interest - balance in the MNR - CLSP Reserve Fund - $ 308,938.19 as of December 31, 2020

9 of 9 Department 660 - LIBRARIES 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021

County of Frontenac Library Boards, but municipality responsible for buildings Cloyne and Plevna (Ompah now Operational by Ompah Library User Group)

INCOME:

45000 Contributions from Reserve/Reserve Funds $0 $0.00 $0 $0

TOTAL LIBRARIES - INCOME $0 $0.00 $0 $0

EXPENDITURES:

50205 Other Materials (Includes General Supplies, etc.) $200 $104.81 $200 $200 Annual General supplies, etc.

50210 Heat $1,025 $898.50 $1,025 $1,056

50220 Utilities (Hydro) $0 $0.00 $0 $0 See Community Halls for Ompah and Cloyne

50230 Building Maintenance $550 $336.25 $550 $550 Annual General maintenance @ $400 Furnace annual maintenance - for the Plevna Library @ $150

50330 Insurance $965 $963.32 $1,250 $1,288

50340 Computers $0 $0.00 $0 $0 As Per 10 Year Capital Plan and Replacement Schedules charged to Administration annually for the replacement of Computers / Office Equipment for All Departments KFL&A Library provides two(2) computers for Library and Township purchases/maintains two(2) computers for internet hours.

1 of 2 Department 660 - LIBRARIES 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021 54001 New Equipment for Health and Safety Purposes $150 $128.70 $150 $150 Annual Fire Extinguishers, First Aid Kits, etc.

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditures $0 $0.00 $0 $0

TOTAL LIBRARIES - EXPENDITURES $2,890 $2,431.58 $3,175 $3,243

LIBRARIES - SURPLUS (DEFICIT) ($2,890) ($2,431.58) ($3,175) ($3,243)

2020 Dollars Raised through taxation ($2,890) 2021 Dollars Raised through taxation ($3,175)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $285 9.86%

2 of 2 Department 700 - PLANNING 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

41050 Compliance Letters $0 $0.00 $1,000 $1,000 previously recorded in Admin

41200 Planning Application Fees $20,000 $32,244.00 $30,000 $30,000

41202 Road Allowance - Admin. Fees $15,000 $14,000.00 $15,000 $15,000

45000 Contributions from Reserve/Reserve Funds $30,000 $9,625.22 $20,350 $0 See Capital Fund Expenditures - # 58050 Contracted Services - LPAT appeals @ $6,500 to be funded from the 2021 = Contingency Reserve Fund Legal for LPAT Appeals @ $13,850 to be funded from the Contingency Reserve Fund Contracted Services - LPAT appeals @ $10,000 to be funded from the 2020 = Contingency Reserve Fund - partially completed in 2020 Legal for LPAT Appeals @ $20,000 to be funded from the Contingency Reserve Fund - partially completed in 2020

TOTAL PLANNING INCOME $65,000 $55,869.22 $66,350 $46,000

EXPENDITURES:

50100 Salaries $85,500 $83,608.11 $102,500 $104,550 Clerk/Planning Manager 50% (50% Admin) Deputy Clerk 75% (25% Clerk/Admin) (2020 split 50/50) Admin Assistant @ 30% (25% Fire / 20% Clerk/Admin / 25% CLSP)

50104 Committee Expense $5,500 $5,397.33 $5,500 $5,500 Meetings/inspections

50108 Charged Back to Other Departments $200 $0.00 $200 $200 CLSP Staff to take inspectors to water access properties as required

50120 Mileage $2,000 $1,863.17 $2,000 $2,000

1 of 3 Department 700 - PLANNING 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

50175 Contracted Services $10,000 $3,475.10 $6,500 $0 2021 = LPAT appeals @ $6,500 to be funded from the Contingency Reserve Fund LPAT appeals @ $10,000 to be funded from the Contingency Reserve 2020 = Fund - partially completed in 2020

50180 Conventions/Conferences $6,000 $0.00 $3,000 $6,000 Committee members may attend (Total of 2 maximum) plus Planning Annual Manager

50200 Office Supplies and Stationery $700 $712.79 $1,000 $1,000 One time charge annually @ $500 (credited to Admin Office Supplies expense) Stationery supplies @ $500 ($125 x 4 Committee Members per Res #61- 12)

50250 Postage $850 $850.00 $1,000 $1,000 One time charge annually

50260 Advertising $500 $0.00 $200 $200

50290 Legal Services $24,000 $9,486.00 $21,850 $8,000 annual Misc legal advice for planning applications @ $8,000 Legal for LPAT Appeals @ $13,850 to be funded from the Contingency 2021 = Reserve Fund Legal for LPAT Appeals @ $20,000 to be funded from the Contingency 2020 = Reserve Fund - partially completed in 2020

50292 Sale of Road Allowance Expense $10,000 $10,314.28 $10,000 $10,000 Legal, advertising, inspectors mileage, etc.

50295 Consulting Services $41,400 $40,894.38 $78,600 $80,000 Annual Joint County Agreement (2021 end of phase in; plus one additional planner)

50300 Memberships $900 $900.00 $900 $900

2 of 3 Department 700 - PLANNING 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

Association of Committees of Adjustment (Planning Manager, Deputy Clerk and 4 members of CofA)

50350 Training/Seminars $2,000 $0.00 $2,000 $2,000 Planning Workshops increased due to legislation changes Includes per diem per day (rate set by Council); plus reimbursed for actual expenses (i.e. mileage, meals - if not covered under program, etc.) Committee Training/Seminars shall be approved by the Secretary in advance (i.e. budget constraints; applicable training).

50390 Dispatch/Communications $300 $152.63 $300 $300 SPOT device @ $200 plus $300 for annual monitoring service to be used by Committee Members/Staff working in the field alone

58500 Contributions to Reserve/Reserve Funds $5,000 $5,000.00 $5,000 $5,000 Annual OP and ZBL Updates / Review, etc. @ $5,000

TOTAL PLANNING EXPENDITURES $194,850 $162,653.79 $240,550 $226,650.00

PLANNING - SURPLUS (DEFICIT) ($129,850) ($106,784.57) ($174,200) ($180,650.00)

2020 Dollars Raised through taxation ($129,850) 2021 Dollars Raised through taxation ($174,200)

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $44,350.00 34.15%

3 of 3 Department 750 - Property/Building Maintenance 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021

INCOME:

30832 County Grant $0 $0.00 $337,500 $0 Seniors Housing contribution

40050 Microfit Proceeds $5,000 $5,451.77 $5,000 $5,000 Installed in 2013

44401 Mileage - C12-1 Chev Cruz Sedan - Charged Back to Other Depts. $7,000 $3,774.23 $5,000 $7,000

45000 Contributions from Reserves/Reserve Funds $0 $0.00 $150,000 $0 See Capital Fund Expenditures - Object #58050 Township Funding @ $150,000 ($100,000 Grant, $50,000 for relief measures, legal, consulting, etc) to be funded from Contingency 2021 = Reserve Fund per Res #08-21

TOTAL PROPERTY/BUILDING MTCE INCOME: $12,000 $9,226.00 $497,500 $12,000

EXPENDITURES:

50100 Salaries $62,250 $65,030.74 $62,700 $63,954 Manager of Community Development (MCD) 35% (45% Econ Dev / 20% MNR Parks) Facilities Recreation Supervisor salary (50% Prop. Bldg. Maintenance and 50% MNR Parks)

50105 Income Protection Year End Payout $2,346 $2,418.87 $2,350 $2,397

50109 Casual Labour $1,600 $1,160.23 $1,600 $1,600 Annual Mandatory water testing - varies due to results

50110 Benefits - Morneau Shepell $9,500 $9,415.34 $10,650 $10,970

50120 Mileage $500 $153.40 $500 $500

50130 Benefits - E.H.T. (Ministry of Finance) $3,200 $3,184.10 $3,200 $3,264

1 of 6 Department 750 - Property/Building Maintenance 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021

50140 Benefits - W.S.I.B. $5,750 $4,622.65 $5,850 $5,967

50150 Benefits - Rec. Gen. (Employer's CPP & EI) $9,500 $8,590.67 $10,000 $10,200

50160 Benefits - OMERS $17,000 $15,704.38 $17,000 $17,340

50175 Contracted Services $89,230 $80,129.79 $89,230 $89,230 Cleaning contract (s) for (3) Community halls / Municipal Complex - increase in 2018 / Clar Mill Fire Hall training room, public washrooms, Annual plus effective 2018 Asst. Fire Chief Office / PW - W2 & W3 (Archives) Garage Office Space, W2 lunch room & Washrooms / Plevna & Ompah Libraries = $38,000 pending contract renewal Additional funds for extra cleaning if required at any building (i.e. special spring cleaning if required) @ $1,500 Snow Road Hall @ $200 twice per month = $4,800 (Note: Harlowe Hall = Volunteers cleaning per their request). Cleaning contract (s) for Cloyne Library and Barrie Community Hall = $10,200 $50/mth per Community Halls Events Signs (4) for Maintenance) = $2,400 Grass Cutting Contracts (includes Municipal Office, 5 Community Halls, Libraries, MNR Bldgs, Beaches, Green Space, Cemeteries, Star Gazing pad(effective 2018) $20,000 estimate - (Contract tendered for 4 year term - to be re-tendered in 2023) Snow Removal Contracts (Cemeteries, Municipal Office, 5 Community Halls and Helipad) = $7,000 estimate. (Contract tendered for 4 year term - to be re-tendered in 2023 Note: Includes Ompah Community Hall & Fire Hall snow removal (See Fire for Snow Removal of Dry Wells / water access points) Pest control for Palmerston Garage @ $330 Floor maintenance @ $5,000

50200 Office Supplies and Stationery $200 $200.00 $200 $200

2 of 6 Department 750 - Property/Building Maintenance 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021

One time charge annually @ $200 (credited to Admin Office Supplies expense)

50205 Other Materials (Includes General Supplies, etc.) $1,350 $1,065.92 $1,350 $1,100 General items (for the Old MNR Building, washer fluid for Cruze etc.) @ Annual $300 Tools @ $800 - more work being completed in-house 2021 = Radon Portable tester to test all Municipal Buildings @ $250 2020 = GPS for cruise @ $250

50207 Protective Clothing $300 $284.86 $400 $300

50210 Heat $4,750 $3,531.02 $4,750 $4,893 Plevna - MNR Buildings

50220 Utilities/Hydro $1,800 $1,623.02 $1,800 $1,854 Annual Plevna Library is a separate building & MNR buildings is one meter. MNR Buildings Patrol Cabin - Ompah Conservation Authority year round hatchery

50230 Building Maintenance $9,525 $11,539.00 $14,200 $14,200 Generator maintenance - MNR Building - filters and oil etc. only as Annual completed in-house & Municipal Complex = annual service and load testing completed by qualified company @ $1,500 Furnace annual maintenance - for the MNR Bldg and Municipal Complex (3 units) @ $600 General maintenance for the Municipal Complex; and/or MNR Building @ $1,000 Municipal Complex Driveway pavement crack sealing /filling @ $800 2021 = Replace 2 overhead doors at MNR Building @ $6,000 (BCA) Municipal Complex Generator- replace controls @ $4,300 2020 = Replace one(1) overhead door at the MNR Building @ $2,925 (BCA) Relining of parking spaces, power sweeping, etc. at Municipal Complex @ $2,500 Stain on gazebo at office @ $200

50231 Water Regulations $13,000 $10,717.14 $13,000 $13,000

3 of 6 Department 750 - Property/Building Maintenance 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021

Annual Testing requirements; Maintenance of Water Systems; including mileage Repairs to UV Water Systems in Community Halls; etc. - warranty on systems have expired Water cooler @ Plevna Library Certifications and Training for employee(s) Servicing of Water Softeners if required at Ompah and Clar Mill Halls - warranty on systems have expired (All municipal buildings that have a kitchen facility and/or used as a public facility - mandatory testing)

50260 Advertising $200 $0.00 $200 $200

50270 Telephone $1,500 $1,081.79 $1,600 $1,000 Annual 2 Cell Phones - MCD & FRS 2021 = Upgrade cell phone for MCD @ $600

50290 Legal Services $500 $0.00 $500 $500

50310 Publications/Subscriptions $255 $254.40 $255 $255 Annual Energy Planning software subscription

50330 Insurance $2,250 $2,239.16 $3,725 $3,837

50350 Training/Seminars $2,000 $0.00 $2,000 $2,000 Annual Energy; Risk Management, etc @ $2,000

50376 Senior Housing $0 $3,273.51 $487,500 $0 Township Funding @ $150,000 ($100,000 Grant, $50,000 for relief measures, legal, consulting, etc) to be funded from Contingency 2021 = Reserve Fund per Res #08-21 Seniors Housing $337,500 County funding per Res #274-18 2019 = legal, consultant, etc. per Res #92-19

50385 Radio Repairs $100 $0.00 $100 $100

50390 Dispatch/Communications $200 $153.86 $200 $200

4 of 6 Department 750 - Property/Building Maintenance 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021

Annual Licence & Dispatch @ $150

53907 C12-1 Repairs - 2012 Chev Cruze $1,000 $891.91 $1,000 $1,000 General maintenance only

54000 Equipment Replacement/Repairs $100 $0.00 $100 $100

54001 New Equipment for Health and Safety Purposes $250 $181.41 $450 $250 Fire Extinguishers, First Aid Kits, eye wash concentrate, etc. (Old MNR Annual Bldg.) @ $250 2021 = Eyewash stations (2) at MNR Building @ $200

54200 Fuel $1,025 $608.06 $1,025 $1,056

54300 Vehicle/Equipment Licenses $120 $0.00 $120 $120

56999 Infrastructure Ontario Loan Payments $48,991 $48,990.58 $48,020 $46,928

58000 Capital Expenditures $0 $0.00 $0 $0

58050 Capital Fund Expenditure $0 $0.00 $0 $0

58500 Contributions to Reserve / Reserve Funds $0 $0.00 $0 $0

58600 Contributions to Tangible Capital Asset (TCA) Reserve Fund $2,700 $2,700.00 $3,830 $4,960 Vehicle / Equip Needs @ $20,000 required over 10 years = $2,000 annual Building Repair Needs @ $7,000 required over 10 years = $700 annual 2021 = Increase contributions to TCA Reserve Fund for BCA @ $1,130

TOTAL PROPERTY/BLDG MTCE EXPENDITURES: $292,992 $279,745.81 $789,405 $303,473

ECONOMIC DEVELOPMENT- SURPLUS (DEFICIT) ($280,992) ($270,519.81) ($291,905) ($291,473)

2020 Dollars Raised through taxation ($280,992) 2021 Dollars Raised through taxation ($291,905)

5 of 6 Department 750 - Property/Building Maintenance 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Budget Actual as of Budget Budget Object Description February 12, 2021

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $10,913.00 3.88%

6 of 6 Department 810 - MUNICIPAL - TAXES 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

32000 Taxation - Residential/Farm/Managed Forest $6,153,918 $6,153,913.40 $6,266,158 $6,011,535

32050 Taxation - Commercial/Industrial $43,640 $44,194.51 $43,640 $43,640

32100 Taxation Supplemental - Residential $45,000 $32,977.35 $45,000 $45,000

32150 Taxation Supplemental - Commercial $100 $1,195.60 $100 $100

33000 Payments-in-lieu (PIL) $70,000 $42,111.95 $70,000 $70,000

TOTAL MUNICIPAL - TAXES - INCOME $6,312,658 $6,274,392.81 $6,424,898 $6,170,275

EXPENDITURES:

50480 Property Taxes Written Off - Residential $25,000 $18,065.19 $25,000 $25,000

50485 Property Taxes Written Off - Commercial $3,000 $1,355.34 $3,000 $3,000

50490 Property Taxes Interest/Penalty Written Off $0 $0.00 $0 $0

50499 Property Taxes - Allowance for Bad Debt $34,000 $29,215.80 $34,000 $34,000 Set up for Auditor's Adjustments

TOTAL MUNICIPAL - TAXES - EXPENDITURES $62,000.00 $48,636.33 $62,000 $62,000.00

MUNICIPAL - TAXES - SURPLUS (DEFICIT) $6,250,658 $6,225,756.48 $6,362,898 $6,108,275

Total Municipal - Taxes Department expenses per above: 2020 Dollars Raised through taxation $6,250,658 2021 Dollars Raised through taxation $6,362,898

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $112,240.00 1.80%

1 of 1 Department 830 - COUNTY 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

32000 Taxation - Residential/Farm/Managed Forest $1,702,685 $1,702,682.30 $1,730,710 $1,730,710

32050 Taxation - Commercial/Industrial (Includes OPTA) $12,079 $12,227.55 $12,294 $12,294

32100 Taxation Supplemental - Residential $0 $9,081.51 $0 $0

32150 Taxation Supplemental - Commercial $0 $325.18 $0 $0

33000 Payments-in-lieu (PIL) $0 $9,277.92 $0 $0

34000 OPTA (Tax Revenue) $0 $0.00 $0 $0

TOTAL COUNTY - INCOME $1,714,764 $1,733,594.46 $1,743,004 $1,743,004

EXPENDITURES:

50480 Property Taxes Written Off - Residential $0 $4,980.35 $0 $0

50485 Property Taxes Written Off - Commercial $0 $367.42 $0 $0

56000 Requisitions $1,714,764 $1,728,246.69 $1,743,004 $1,743,004

TOTAL COUNTY - EXPENDITURES $1,714,764 $1,733,594.46 $1,743,004 $1,743,004

MUNICIPAL - TAXES - SURPLUS (DEFICIT) $0 $0.00 $0 $0

Increase/Decrease 2020 to 2021 - Township requisition $28,240 1.65%

1 of 1 Department 850 - EDUCATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

32000 Taxation - Residential/Farm/Managed Forest $1,397,207 $1,397,207.09 $1,409,852 $1,409,852

32050 Taxation - Commercial/Industrial $78,018 $78,017.95 $57,992 $57,992

32100 Taxation Supplemental - Residential $0 $7,605.87 $0 $0

32150 Taxation Supplemental - Commercial $0 $2,478.07 $0 $0

33000 Payments-in-lieu (PIL) $0 $4,935.26 $0 $0

TOTAL EDUCATION - INCOME $1,475,225 $1,490,244.24 $1,467,844 $1,467,844

EXPENDITURES:

50480 Property Taxes Written Off - Residential $0 $4,149.26 $0 $0

50485 Property Taxes Written Off - Commercial $0 $2,626.00 $0 $0

56000 Requisitions $1,475,225 $1,483,468.98 $1,467,844 $1,467,844

TOTAL EDUCATION - EXPENDITURES $1,475,225 $1,490,244.24 $1,467,844 $1,467,844

EDUCATION - SURPLUS (DEFICIT) $0 $0.00 $0 $0

Increase/Decrease 2020 to 2021 - Township requisition -$7,381 0.50%

1 of 1 Department 890 - PROPERTY TAXATION 2020 DRAFT DRAFT 2020 Unaudited 2021 2022 Object Description Budget Actual as of Budget Budget February 12, 2021

INCOME:

41300 Penalty on Taxes - All Years $140,000 $114,198.86 $140,000 $140,000

41360 Property Tax Sale - Costs Recovered $15,000 $2,163.38 $10,000 $15,000

41370 Tax Sale Excess Proceeds $0 $0.00 $0 $0

45000 Contributions from Reserve/Reserve Funds $0 $25,801.14 $0 $0 Contribution from Safe Restart Covid 19 Reserve Fund for shortfall in 2021 = Penalty and Interest collected due to waiving fees

$155,000 $142,163.38 $150,000 $155,000

EXPENDITURES:

50400 Property Taxes Cancellation Expense $3,000 $3,905.36 $3,900 $3,900 Township owned properties, that are not tax exempt ( ie. Barrie Community Hall rented out portion) MV Conservation property Township leases

50450 Property Tax Sale Costs $15,000 $2,679.91 $10,000 $15,000 (ie. Legal Costs)

58500 Contributions to Reserve / Reserve Funds $0 $0.00 $0 $0

TOTAL PROPERTY TAXATION - EXPENDITURES: $18,000 $6,585.27 $13,900 $18,900

PROPERTY TAXATION - SURPLUS (DEFICIT) $137,000 $135,578.11 $136,100 $136,100

2020 Dollars Raised through taxation $137,000.00 2021 Dollars Raised through taxation $136,100.00

2020 to 2021 Increase/(Decrease) in Taxation Dollars = $900 0.66%

1 of 2 Municipal Taxation - Total Municipal Dollars To Be Raised (All Departments):

2020 Dollars Raised through taxation $6,197,558 2021 Proposed Dollars Raised through taxation $6,309,798 2020 to 2021 Increase in Taxation Dollars (Total Municipal Dollars To Be Raised) $112,240 2020 to 2021 Percentage Increase (Total Municipal Dollars To Be Raised) 1.81%

1 of 1

The Corporation of the Township of North Frontenac

By-law #12-21

Confirming By-law

Being a By-law of the Corporation of the Township of North Frontenac to confirm all actions and proceedings of the Council of the Corporation of the Township of North Frontenac, for a Special Council Meeting held February 19, 2021

Whereas Section 9 of the Municipal Act, S.O.2001, c.25 and amendments thereto provides that a municipality has the capacity, rights, powers and privileges of a natural person for the purpose of exercising its authority under this or any other Act;

And Whereas Subsection 2 of Section 11 of the Municipal Act, S.O. 2001, c.25 and amendments thereto provides that a lower-tier and an upper-tier municipality may pass by-laws respecting matters within the spheres of jurisdiction described in the Table to Subsection 2, subject to certain provisions;

And Whereas Section 5(3) of the Municipal Act S.O. 2001, c.25 – A Municipal power, including a municipality’s capacity, rights, powers and privileges under Section 9, shall be exercised by by-law unless the municipality is specifically authorized to do otherwise;

And Whereas it is deemed expedient that the proceedings of the Council of The Corporation of the Township of North Frontenac for the February 19, 2021 Special Council Meeting, be confirmed and adopted by by-law;

Now Therefore the Council of The Corporation of the Township of North Frontenac hereby enacts as follows:

1. That all actions and proceedings of the Council of The Corporation of the Township of North Frontenac taken at its Special Council Meeting held February 19, 2021 be confirmed as actions for which The Corporation of the Township of North Frontenac has the capacity, rights, powers and privileges of a natural person;

2. That all actions and proceedings of the Council of The Corporation of the Township of North Frontenac at its Special Council Meeting held February 19, 2021 in respect of each recommendation contained in the Minutes and each motion and resolution passed and other actions taken by the Council of The Corporation of North Frontenac at the Meeting, are hereby sanctioned, ratified and confirmed as if all such proceedings were expressly embodied in this By-law;

3. That the Mayor and proper officials of The Corporation of the Township of North Frontenac are hereby authorized and directed to do all things necessary, and to obtain approvals where required, to give effect to the actions passed and taken by Council at the said Meeting;

4. That this by-law shall come into force as of the final passing thereof.

Read a first and second time this 19th day of February, 2021

Read a third time and passed this 19th day of February, 2021

______Mayor Clerk