LONG POINT REGION CONSERVATION AUTHORITY Annual General Meeting Friday, March 5, 2021, 1:30 PM Zoom Virtual Meeting
The meeting will be conducted via a video conference Members of the public may view the livestream at the following link: https://bit.ly/lprcayoutube
1. Welcome and Call to Order – Michael Columbus, Chair Agenda Page 2. Declaration of Conflicts of Interest 3. Additional Agenda Items 4. Minutes of the Previous Meeting:
a) Board of Directors Meeting of February 3, 2021 Pg 1-5 5. Business Arising from Previous Minutes 6. Chair’s Remarks for 2020 (M. Columbus) 7. Audit & Finance Committee (D. Beres)
a) Draft Minutes of February 19, 2021 Pg 6-9 b) 2020 Audited Financial Statements Pg 10-33 c) Audit Findings Report Pg 34-38 d) Approval of Auditors for 2021
8. Notice of Formal Motions (M. Columbus) Pg 39 a) Designate LPRCA Signing Officers b) Borrowing Resolution c) Designate Conservation Ontario Council Representatives d) Lee Brown Marsh Management Committee Member Remuneration Resolution
9. 2020 Committee Reports:
a) 2020 Annual Report (J. Maxwell) Pg 40-59
10. Stewardship Award Presentation to Mr. Mike O’Dwyer (M. Columbus) 11. Roger Geysens Service Recognition (M. Columbus) 12. Service Awards Presentation (J. Maxwell) 13. Development Applications:
a) Staff-approved applications (B. Hodi) Pg 60-64 b) New Applications (B. Hodi) Pg 65-67 14. New Business:
a) Ecological Survey for Selected LPRCA Properties (J. Maxwell) Pg 68-69 b) Timber Tender LP-336-21 Harris-Floyd – Block 2 (J. Maxwell) Pg 70-71 c) Vehicle Tender (A. LeDuc) Pg 72-73 d) 2021 Spring Restoration Tender (B. Hodi) Pg 74 e) Waterford North Conservation Area Phase 3 Electrical Tender Pg 75-76 (J. Maxwell)
15. Adjournment
LONG POINT REGION CONSERVATION AUTHORITY Board of Directors Virtual Meeting Minutes of February 3, 2021
Members in attendance: Dave Beres, Robert Chambers, Michael Columbus, Valerie Donnell, Tom Masschaele, Stewart Patterson, Ian Rabbitts, John Scholten and Peter Ypma Staff in attendance: Judy Maxwell, Aaron LeDuc, Ben Hodi, Debbie Thain, Zachary Cox and Dana McLachlan. Regrets: Kristal Chopp and Ken Hewitt
1. Welcome and Call to Order
The chair called the meeting to order at 6:30 p.m., Wednesday, February 3, 2021.
2. Additional Agenda Items
There were no additional agenda items.
3. Declaration of Conflicts of Interest
None were declared.
4. Deputations
There were no deputations.
5. Minutes of the Previous Meeting
a) Board of Directors Meeting of January 13, 2021
There were no questions or comments.
A-17/21 Moved by R. Chambers Seconded by P. Ypma
That the minutes of the Board of Directors Meeting held January 13, 2021 be adopted as circulated. CARRIED
6. Business Arising
There was no business arising.
FULL AUTHORITY COMMITTEE MEMBERS Dave Beres, Robert Chambers, Kristal Chopp, Michael Columbus, Valerie Donnell, Ken Hewitt, Tom Masschaele, Stewart Patterson, Ian Rabbitts, John Scholten, Peter Ypma
Agenda Page 1 7. Review of Committee Minutes
There were no committee meeting minutes for review.
8. Correspondence
There was no correspondence for review.
9. Development Applications a) Staff Approved applications
Staff approved 13 applications since the last meeting January 13, 2021. Due to the continued high lake levels, shoreline protection upgrades, and raising and floodproofing dwellings and cottages continued to be completed within the watershed. LPRCA- 258/20, LPRCA-259/20, LPRCA-260/20, LPRCA-274/20, LPRCA-1/21, LPRCA-3/21, LPRCA-4/21, LPRCA-6/21, LPRCA-7/21, LPRCA-8/21, LPRCA-9/21, LPRCA-10/21 and LPRCA-11/21.
All of the staff approved applications met the requirements as set out in Section 28 of the Conservation Authorities Act.
A-18/21 Moved by D. Beres Seconded by V. Donnell
That the LPRCA Board of Directors receives the Staff Approved Section 28 Regulation Applications report dated February 3, 2021 as information. CARRIED b) New applications
The Planning Department staff recommended two applications for approval.
A-19/21 Moved by J. Scholten Seconded by T. Masschaele
THAT the LPRCA Board of Directors approves the following Development Applications contained within the background section of this report:
A. For Work under Section 28 Regulations, Development, Interference with Wetlands & Alterations to Shorelines and Watercourses Regulations (R.R.O. 1990 Reg. 178/06),
FULL AUTHORITY COMMITTEE MEMBERS Dave Beres, Robert Chambers, Kristal Chopp, Michael Columbus, Valerie Donnell, Ken Hewitt, Tom Masschaele, Stewart Patterson, Ian Rabbitts, John Scholten, Peter Ypma
Agenda Page 2 LPRCA-2/21 LPRCA-12/21
B. That the designated officers of LPRCA be authorized to complete the approval process for this Development Application, as far as it relates to LPRCA’s mandate and related Regulations. CARRIED
10. New Business
a) General Manager’s Report
J. Maxwell provided an overview of operations and ongoing projects..
Staff received notification that the two National Disaster Mitigation Program (NDMP) projects submitted by LPRCA have advanced to the next stage of review. The proposed projects are the Lake Erie Flood Damage Reduction Project and the Port Dover and Simcoe Two-Zone Concept for Floodplain Management.
The Chair requested an update on the site changes at Waterford North and Deer Creek conservation areas.
Phase 3 electrical and water upgrades at Waterford North will be tendered shortly. Electrical upgrades were completed at Deer Creek and ten sites have been converted to premium seasonal sites. To date, an additional 16 seasonal sites have been booked across the five campgrounds.
A-20/21 Moved by V. Donnell Seconded by I. Rabbitts
That the LPRCA Board of Directors receives the General Manager’s Report for January 2021 as information. CARRIED b) Years of Service Recognition
There are four staff and two Board Members who reached service milestones in 2020. They will be recognized at the 2021 Annual General Meeting, March 5, 2021.
A-21/21 Moved by J. Scholten Seconded by P. Ypma
THAT the Years of Service Recognition Report be received as information, CARRIED
FULL AUTHORITY COMMITTEE MEMBERS Dave Beres, Robert Chambers, Kristal Chopp, Michael Columbus, Valerie Donnell, Ken Hewitt, Tom Masschaele, Stewart Patterson, Ian Rabbitts, John Scholten, Peter Ypma
Agenda Page 3 c) Timber Tender LP-333-21 Tarcza-Roberts-Hird Block 2
Two bids were received by the deadline and the winning bid was over the expected bid range. Staff recommended the tender be awarded to the highest bidder.
A-22/21 Moved by I. Rabbitts Seconded by D. Beres
THAT the LPRCA Board of Directors accepts the tender submitted by Townsend Lumber Inc. for marked standing timber at the Tarzca-Roberts-Hird – Block #2 – LP- 333-21 for a total tendered price of $83,275.00. CARRIED
d) 2021 Gypsy Moth Aerial Spray Program
Staff surveyed 32 LPRCA forest tracts and identified Gypsy moth egg masses to be severe at all but one property. Gypsy moths feed on the leaves and weaken trees. Outbreaks generally occur in a 7-10 year cycle.
Board support was requested to undertake an aerial spray program on a total of 3,555 acres at 14 of the most severe properties with a biological product called Bacillus thuringiensis (Btk). The last spray program occurred in 2008 in which 1,686 acres were sprayed with good results.
Future spraying will be considered at budget time.
J. Scholten left the meeting at 7:10 p.m.
A-23/21 Moved by V. Donnell Seconded by P. Ypma
THAT the LPRCA Board of Directors supports a Gypsy Moth Aerial Spray Control Program in 2021 for specific forest tracts;
And;
That the LPRCA Board of Directors authorizes the use of funds from the unrestricted reserve to a maximum of $100,000 for spraying LPRCA’s properties;
And;
That the LPRCA Board of Directors approves contracting of Zimmer Air Services for the spray program. CARRIED
FULL AUTHORITY COMMITTEE MEMBERS Dave Beres, Robert Chambers, Kristal Chopp, Michael Columbus, Valerie Donnell, Ken Hewitt, Tom Masschaele, Stewart Patterson, Ian Rabbitts, John Scholten, Peter Ypma
Agenda Page 4
14. Adjournment
The Chair adjourned the meeting at 7:20 p.m.
______Michael Columbus Dana McLachlan Chair Administrative Assistant
FULL AUTHORITY COMMITTEE MEMBERS Dave Beres, Robert Chambers, Kristal Chopp, Michael Columbus, Valerie Donnell, Ken Hewitt, Tom Masschaele, Stewart Patterson, Ian Rabbitts, John Scholten, Peter Ypma
Agenda Page 5 LONG POINT REGION CONSERVATION AUTHORITY Audit and Finance Committee Virtual Meeting Minutes of February 19, 2021
Members in attendance: Dave Beres, Michael Columbus, Ken Hewitt and John Scholten Staff in attendance: Judy Maxwell, Aaron LeDuc, Zachary Cox and Dana McLachlan. MNP Auditors in attendance: Ashley Didone and Ray Mile Regrets: V. Donnell,
1. The meeting was called to order by Chair D. Beres at 9:30am.
2. Additional Agenda Items
None
3. Declaration of Conflicts of Interest
None recorded.
4. Election of Chair and Vice-Chair
The positions of Chair and Vice-Chair were declared vacant.
M. Columbus nominated D. Beres for Chair. No other nominations were received.
AUD–1/21 Moved by J. Scholten Seconded by M. Columbus
THAT the nominations for the LPRCA Audit and Finance Committee Chair be closed.
CARRIED
Dave Beres was declared the Audit and Finance Committee Chair for 2021.
M. Columbus nominated V. Donnell for Vice-Chair. No other nominations were received.
AUD–2/21 Moved by M. Columbus Seconded by J. Scholten
THAT the nominations for the LPRCA Audit and Finance Committee Vice-Chair be closed.
CARRIED
Valerie Donnell was declared the Audit and Finance Committee Vice-Chair for 2021.
AUDIT COMMITTEE MEMBERS Dave Beres, Michael Columbus, Valerie Donnell, Ken Hewitt, John Scholten
Agenda Page 6
5. Minutes of the Previous Meeting
None
B. BUSINESS ARISING
None
C. NEW BUSINESS
1. Presentation of the Draft 2020 Audited Financial Statements - MNP
Staff introduced Ashley Didone and Ray Mile of MNP who reviewed the financial statements. Ms. Didone reported a smooth audit process with no limitations placed on scope and timing. MNP’s audit opinion is that the financial statements fairly present, in all material respects, the financial position of the Authority as at December 31, 2020, and the results of its operations and its cash flows for the year. Ms. Didone reviewed the financial statements, the notes and the schedules to the statements.
AUD–3/21 Moved by J. Scholten Seconded by K. Hewitt
THAT the LPRCA Audit and Finance Committee receives the draft 2020 Audited Financial Statement from MNP as information; and
THAT the Committee recommends that the financial statements, notes and schedules fairly present the financial position of the Long Point Region Conservation Authority and therefore recommends to the general membership their approval at the AGM on March 5, 2021.
CARRIED
2. Review of Audit Findings Report - MNP
The auditors noted that the audit will be considered complete upon receipt of the management letter and final approval from the LPRCA Board of Directors at the Annual General Meeting scheduled for March 5, 2021.
The auditors reported no significant findings noted, no changes from the original audit service plan, no additional risks, and there are no outstanding adjustments required for the final statements.
AUD–4/21 Moved by M. Columbus Seconded by J. Scholten
AUDIT COMMITTEE MEMBERS Dave Beres, Michael Columbus, Valerie Donnell, Ken Hewitt, John Scholten
Agenda Page 7
THAT the LPRCA Audit and Finance Committee receives the Audit Findings Report for 2020 as information. CARRIED 3. Auditor Committee Discussion
Management was asked to leave the meeting to provide the committee with unrestricted access to the auditors for the Auditor/Committee discussion noted as item C (3) of the agenda.
4. Recommendation of Auditors for External Audit Services
AUD–5/21 Moved by J. Scholten Seconded by K. Hewitt
THAT the LPRCA Audit and Finance Committee recommends the appointment of MNP LLP as the Long Point Region Conservation Authority’s external auditor for the 2021 fiscal year to the general membership for their approval at the AGM on March 5, 2021 as per Section B. 6. of the Administrative By-Law. CARRIED
The auditors left the meeting at 10:00 a.m.
5. 2020 Draft Financial Statements Discussion and Analysis
The financial statements were prepared by management in accordance with Canadian public sector accounting standards and the Financial Statement Discussion and Analysis (FSD&A) Report was prepared by staff in accordance with the Public Sector Statement of Recommended Practice (SORP-1). Staff reviewed the details and highlights of the report to enhance the committee’s understanding of LPRCA’ financial position and operations, and explain the variances within the financial statements.
COVID-19 brought some challenges in 2020 and the year ended with total revenues of $4.86 million, total expenses of $4.02 million, which provided an annual surplus of $845,218.
The Committee requested management arrange a meeting with CIBC Private Wealth Management to review LPRCA investments and investment strategy to maximize returns. Management to arrange a meeting prior to the end of Q2.
AUD–6/21 Moved by M. Columbus Seconded by K. Hewitt
THAT the LPRCA Audit and Finance Committee receives the 2020 Draft Financial Statement Discussion and Analysis report information.
AUDIT COMMITTEE MEMBERS Dave Beres, Michael Columbus, Valerie Donnell, Ken Hewitt, John Scholten
Agenda Page 8 CARRIED
6. Q4 Budget vs Actual Results
There were no questions or comments.
AUD–7/21 Moved by M. Columbus Seconded by K. Hewitt
THAT the LPRCA Audit and Finance Committee receives the Budget Performance Report as at December 31, 2020 as information. CARRIED
7. The next meeting is yet to be determined.
The Chair adjourned the meeting at 10:15am.
______Dave Beres Dana McLachlan Finance and Audit Committee Chair Administrative Assistant
AUDIT COMMITTEE MEMBERS Dave Beres, Michael Columbus, Valerie Donnell, Ken Hewitt, John Scholten
Agenda Page 9 LONG POINT REGION CONSERVATION AUTHORITY
Financial Statements December 31, 2020
Draft
Agenda Page 10 LONG POINT REGION CONSERVATION AUTHORITY
INDEX TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2020
Page(s)
Management Report 1
Independent Auditor’s Report 2 – 3
Statement of Financial Position 4
Statement of Operations and Change in Accumulated Surplus 5
Statement of Changes in Net Financial Assets 6
Statement of Cash Flows 7
Notes to the Financial Statements 8 – 16
Schedule 1 – Schedule of Deferred Revenue 17
Schedule 2 – Schedule of Tangible Capital Assets 18
Schedule 3 – Schedule of Internally Restricted Reserves 19
Schedule 4 – Schedule of Externally Restricted Reserves 20 Schedule 5 – ScheduleDraft of Segmented Reporting 21 – 22
Agenda Page 11 LONG POINT REGION CONSERVATION AUTHORITY
MANAGEMENT REPORT
Management’s Responsibility for the Financial Statements
The accompanying financial statements are the responsibility of the management of Long Point Region Conservation Authority and have been prepared by management in accordance with Canadian public sector accounting standards. Management is also responsible for the notes to the financial statements, schedules and the integrity and objectivity of these financial statements. The preparation of financial statements involves the use of estimates based on management’s judgment to which management has determined such amounts on a reasonable basis in order to ensure that the financial statements and any other supplementary information presented are consistent with that in the financial statements.
The Authority is also responsible to maintain a system of internal accounting and administrative controls that are designed to provide reasonable assurance that the financial information is relevant, reliable, available on a timely basis, and accurate, and that the transactions are properly authorized and that the Authority’s assets are properly accounted for and adequately safeguarded.
The Board of Directors are responsible for ensuring that management fulfills its responsibilities for financial reporting and internal control. The Board reviews internal financial statements on a quarterly basis with management, as well as with the external auditors to satisfy itself that each party is properly discharging its responsibilities with respect to internal controls and financial reporting. The external auditors MNP LLP have full and free access to financial information and the Board of Directors prior to the approval of the financial statements.
The financial statements have been examined by MNP LLP, the external auditors of the Authority. The responsibility of the external auditors is to conduct an independent examination in accordance with Canadian generally accepted auditing standards, and to express their opinion on whether the financial statements are fairly presented in all material respects in accordance with Canadian public sector accounting standards.
______Michael Columbus Chairman of the Board Draft
______Judy Maxwell, CPA, CGA General Manager, Secretary/Treasurer
Tillsonburg, Canada March 5, 2021
Agenda Page 12 Page 1 Independent Auditor's Report
To the Board of Directors of Long Point Region Conservation Authority: y Opinion l We have audited the financial statements of Long Point Region Conservation Authority (the "Authority"), whichn comprise the statement of financial position as at December 31, 2020, and the statements of operations and change in accumulated surplus, changes in net financial assets and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. o In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Authority as at December 31, 2020, and the results of its operations, changes in its net financialt assets and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Opinion n We conducted our audit in accordance with Canadian generally accepted auditing standards.eme Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Authority in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian public sector accounting standards, and for such internalg control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. a In preparing the financial statements, management is responsible for assessing the Authority’s ability to continue as a going concern, disclosing, as applicable, matters relatednarmoftf to going concern and using the going concern basis of accounting unless management either intends to liquidate the Authority or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Authority’s financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficientarD and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control.
Agenda Page 13 Page 2 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or y conditions that may cast significant doubt on the Authority’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the l related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report.n However, future events or conditions may cause the Authority to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and eventso in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the plannedt scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. n eme
London, Ontario Chartered Professional Accountants g Licensed Public Accountants a narmoftf
arD
Agenda Page 14 Page 3 LONG POINT REGION CONSERVATION AUTHORITY
STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2020
2020 2019
Financial Assets Cash (note 3) $ 3,114,955 $ 326,464 Investments (note 4) 5,770,114 8,156,930 Accounts receivable 1,034,444 729,440 Accrued receivable 100,568 213,347 Other assets 53,376 95,788 10,073,457 9,521,969 Financial Liabilities Accounts payable and accrued liabilities 208,655 292,099 Deferred revenue (schedule 1) 715,664 583,240 924,319 875,339
Net financial assets 9,149,138 8,646,630
Non-Financial Assets Tangible capital assets (schedule 2) 7,476,233 7,133,523
Net assets 16,625,371 15,780,153
Commitment (note 6) Contingent liabilities (note 10)
Accumulated Surplus Accumulated surplus - internally restricted (schedule 3) 3,854,607 3,430,159 Accumulated surplus - externally restricted (schedule 4) 5,294,531 5,216,471 Accumulated surplus - tangible capital assets 7,476,233 7,133,523
Total accumulated surplus $ 16,625,371 $ 15,780,153
On behalf of the BoardDraft of Directors:
______Michael Columbus Chair, Board of Directors
______Dave Beres Chair, Audit and Finance Committee
Agenda Page 15 Page 4 LONG POINT REGION CONSERVATION AUTHORITY
STATEMENT OF OPERATIONS AND CHANGE IN ACCUMULATED SURPLUS FOR THE YEAR ENDED DECEMBER 31, 2020
Budget Actual Actual 2020 2020 2019 (note 5) Revenues Municipal levies: General $1,644,960 $1,644,960 $1,607,452 Special 609,450 434,450 435,750 Government grants: Provincial 35,229 35,229 35,229 Corporate services (note 7) 155,478 212,710 240,737 Planning and watershed services 279,286 468,742 768,965 Forestry services 461,659 419,684 427,439 Backus Heritage conservation area 472,748 238,763 495,609 Conservation parks 1,138,300 588,900 935,089 Donations (note 8) - 325,000 - Maintenance operations services 253,680 135,799 165,498 ALUS Elgin Partnership - 229,105 204,964 Gain on disposal of tangible capital assets (note 9) - 131,446 643,574 Total Revenues 5,050,790 4,864,788 5,960,306
Expenditures Corporate services 1,222,074 1,124,578 1,173.603 Planning and watershed services 776,307 995,119 1,195,483 Forestry services 386,197 283,889 395,589 Backus Heritage conservation area 606,661 316,683 606,313 Conservation parks 863,376 554,953 728,079 Maintenance operations services 586,725 515,243 544,479 ALUS Elgin Partnership - 229,105 204,964 Total expenditures Draft4,441,340 4,019,570 4,848,510 Annual Surplus $609,450 $845,218 $1,111,796
Accumulated surplus, beginning of the year 15,780,153 15,780,153 14,668,357
Accumulated surplus, end of the year $16,389,603 $16,625,371 $15,780,153
Agenda Page 16 Page 5 LONG POINT REGION CONSERVATION AUTHORITY
STATEMENT OF CHANGES IN NET FINANCIAL ASSETS FOR THE YEAR ENDED DECEMBER 31, 2020
Budget Actual Actual 2020 2020 2019 (note 5)
Annual Surplus $609,450 $845,218 $1,111,796 Acquisition of tangible capital assets (963,450) (238,936) (705,083) Donated tangible capital assets - (325,000) - Gain on disposal of tangible capital assets - (131,446) (643,574) Proceeds on disposal of tangible capital assets - 131,491 662,698 Amortization of tangible capital assets - 221,181 185,672 Change in net financial assets (354,000) 502,508 611,509
Net financial assets, beginning of year 8,646,630 8,646,630 8,035,121
Net financial assets, end of year $8,292,630 $9,149,138 $8,646,630 Draft
Agenda Page 17 Page 6 LONG POINT REGION CONSERVATION AUTHORITY
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2020
2020 2019
Cash Flows from Operating Activities Operating activities: Annual Surplus $845,218 $1,111,796 Items not affecting cash: Amortization of tangible capital assets 221,181 185,672 Gain on disposal of tangible capital assets (131,446) (643,574) Donated tangible capital assets (325,000) - 609,953 653,894 Change in non-cash working capital: Accounts receivable (305,004) (511,024) Accrued receivable 112,779 (139,511) Other receivables 42,412 (26,792) Accounts payable and accrued liabilities (75,491) 8,742 Long term liabilities (7,953) (7,858) Deferred revenue 132,424 (297,874) 509,120 (320,423) Investing activities: Acquisition of tangible capital assets (238,936) (705,083) Change in investments 2,386,816 279,795 Proceeds on disposal of tangible capital assets 131,491 662,698 2,279,371 237,410
Change in cash 2,788,491 (83,013)
Cash, beginning of year 326,464 409,477 Cash, end of year Draft$3,114,955 $326,464
Agenda Page 18 Page 7 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
1. Purpose of the Organization
Long Point Region Conservation Authority (the “Authority”) is a special purpose environmental body established under the Conservation Authorities Act of Ontario and works with member municipalities, other stakeholders, and undertakes programing to protect, restore and manage the natural resources and features in the Long Point Region Watershed.
2. Significant Accounting Policies
The financial statements of Long Point Region Conservation Authority are the representation of management, prepared in accordance with Canadian public sector accounting standards for local governments as recommended by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada. The policies that are considered to be particularly significant are as follows:
[a] Revenue Recognition
The Authority follows the deferral method of accounting for contributions and government transfers. Restricted contributions and government transfers are deferred and are recognized as revenues in the year in which the related expenses are incurred or services performed. Unrestricted contributions and government transfers are recognized as revenues in the period in which events giving rise to the revenue occur, provided that the transactions are authorized, any eligibility criteria have been met, and a reasonable estimate can be made of the amount to be received.
General grants and levies are recognized in the period they pertain to.
Corporate services, Planning and watershed services, Forestry services, Conservation parks and Maintenance operations services are recognized as the related expenses are incurred and the services are provided. Interest and investmentDraft income is recognized on the accrual basis as it is earned. [b] Accrual Accounting
Revenues and expenditures are reported on the accrual basis of accounting. The accrual basis of accounting recognizes revenues as they become available and measurable; expenditures are recognized as they are incurred and measurable as a result of receipt of goods or services and the creation of a legal obligation to pay.
Agenda Page 19 Page 8 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
2. Significant Accounting Policies (continued from previous page)
[c] Internal Transactions
All inter-departmental revenues and expenditures have been eliminated for these financial statements.
[d] Investments
All of the investments are carried at amortized cost using the effective interest rate method. The Board of Directors has the intention to hold investments until maturity.
[e] Reserve Fund Balances
Internally restricted reserves are those with restrictions imposed by the Board of Directors in order to ensure funds are available for financial relief in the event of a significant loss of revenues or other financial emergency for which there is no other source of funding available. Internally restricted funds are as follows:
(i) The Education Centre Maintenance Fund for the maintenance of the Backus Conservation Education Centre. (ii) The OPG Forest Corridor Fund for the long-term monitoring of forest areas. (iii) The Memorial Woodlot fund for the donations to the Memorial Woodlot Fund and cost to Memorial Woodlot Fund at Backus. (iv) The Lee Brown Waterfowl M.A. Capital Replacement Fund for the capital replacements of Lee Brown Waterfowl M.A. (v) The Capital Levy fund for capital additions, replacements or improvements within the authority. (vi) The Dam Fund is for maintenance and capital upgrades to LPRCA owned flood control structures (vii)The Administration Office Fund is for the future acquisition of office space that meets the organization’s needs. (viii) The Strategic InvestmentsDraft in Operation/Capital Fund is for investment in operations and capital alignment with the organization’s strategic plan.
Externally restricted reserves are those with restriction imposed by individuals external to the Board of Directors. Externally restricted funds are as follows:
(i) Revenues and expenditures related to the Backus Heritage Village are recorded in the Backus Heritage Village Trust Fund. (ii) Revenues and expenditures related to the Leighton and Betty Brown scholarships are recorded in the Leighton and Betty Brown Scholarship Fund. (iii) Disposition of Lands Reserve shall use the funds for dam duties and repairs, flood hazard mapping and flood forecasting tools.
Agenda Page 20 Page 9 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
2. Significant Accounting Policies (continued from previous page)
[f] Tangible Capital Assets
Tangible capital assets are recorded at cost which includes amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual values, of the tangible capital asset, excluding land and landfill sites, are amortized on a straight- line basis over their estimated useful lives as follows:
Asset Useful Life - Years
Land improvements 20 years Buildings and building improvements 20 - 50 years Machinery & equipment 20 years Furniture and fixtures 10 years Computers 5 years Motor vehicles 10 years Infrastructure 10 - 50 years
Amortization is charged in the year of acquisition and in the year of disposal. Assets under construction are not amortized until the asset is available for productive use.
Contributed tangible capital assets are recorded into revenues at their fair market values on the date of a donation.
[g] Donations
Unrestricted donations are recorded as revenue in the year they are received. Externally restricted donations are deferred and recognized as revenue in the year in which the related expenses are recognized. Donated materials and services are recorded as revenue and expenditure when the fair market value of the materials and services donated is verifiable, only to the extent the Authority has issued a charitable donation receipt for those materials and services. [h] Use of Estimates Draft The preparation of the financial statements of the Authority, in conformity with Canadian public sector accounting standards, requires management to make estimates that affect the reported amount of assets and liabilities and the disclosure of contingent liabilities, at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results may differ from these estimates.
Agenda Page 21 Page 10 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
2. Significant Accounting Policies (continued from previous page)
[i] Contaminated Sites
Contaminated sites are the result of contamination being introduced in air, soil, water or sediment of a chemical, organic, or radioactive material or living organism that exceed an environmental standard. A liability for remediation of contaminated sites is recognized, net of any expected recoveries, when all of the following criteria are met:
(i) an environmental standard exists; (ii) contamination exceeds the environmental standard; (iii) LPRCA is directly responsible or accepts responsibility for the liability; (iv) future economic benefits will be given up; and (v) a reasonable estimate of the liability can be made.
[j] Deferred Revenue
The Authority receives contributions principally from public sector bodies pursuant to legislation, regulations or agreements that may only be used for certain programs or in the completion of specific work. These amounts are recognized as revenue in the fiscal year the related expenditures are incurred or service is performed.
[k] Financial instruments
(i) Measurement of financial instruments
The Authority initially measures it financial assets and financial liabilities at fair value adjusted by, in the case of a financial instrument that will not be measured subsequently at fair value, the amount of transaction costs directly attributable to the instrument.
The Authority subsequently measures its financial assets and financial liabilities at amortized Draftcost. Financial assets measured at amortized cost include cash, accounts receivable and accrued receivables.
Financial liabilities measured at amortized cost include accounts payable and accrued liabilities and long term liabilities.
Agenda Page 22 Page 11 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
2. Significant Accounting Policies (continued from previous page)
(ii) Impairment
Financial assets measured at amortized cost are tested for impairment when there are indicators of possible impairment. When a significant adverse change has occurred during the period in the expected timing or amount of future cash flows from the financial asset or group of assets, a write-down is recognized in the Statement of Operations and Changes in Accumulated Surplus. The write-down reflects the difference between the carrying amount and the higher of:
a) the present value of the cash flows expected to be generated by the asset or group of assets; b) the amount that could be realized by selling the assets or group of assets; c) the net realizable value of any collateral held to secure repayment of the assets of group of assets.
When the event occurring after the impairment confirms that a reversal is necessary, the reversal is recognized in the Statement of Operations and Accumulated Surplus up to the amount of the previously recognized impairment.
3. Cash
Cash consists of cash on hand and all bank account deposits. The cash balance is comprised of the following:
2020 2019
General $3,001,778 $312,387 Externally restricted: Backus Heritage Village 49,412 9,912 Leighton and Betty Brown Scholarship 63,765 4,165 Draft$3,114,955 $326,464
General cash includes a bank account earning interest at 0.65% (2019 – 1.75%).
Agenda Page 23 Page 12 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
4. Investments
The Authority holds short-term guaranteed investment certificates, money market funds and cash within their investments. The investment balance is comprised of:
2020 2019
Government and corporate bonds, maturing at various dates between 2021 and 2035, yields varying between 1.50% and 4.859% $3,525,000 $3,580,000
Guaranteed investment certificates maturing at various dates in 84,614 2,479,662 2021, yields varying between 0.55% and 2.0%
Principal protected notes - fixed income note, yields varying 2,000,000 2,000,000 between 0% and 7.5%
Money market funds, no specified maturity or yield 7,389 9,167
Cash 96,921 44,607 5,713,924 8,113,436
Plus: accrued interest 17,055 15,064 Plus: unamortized purchase premium 39,135 28,430 56,190 43,494
$5,770,114 $8,156,930
5. Budget Figures
The unaudited budget data presented in theses financial statements are based upon the 2020 operating and capital budgets approved by the Board of Directors on January 8, 2020.
6. Commitment Draft
The Authority rents a premise under a long-term operating lease that expires October 2023, with three optional renewal periods. The operating lease payments are as follows:
2021 106,563 2022 108,694 2023 87,406 $302,663
Agenda Page 24 Page 13 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
7. Investment Income
Included in corporate services revenue is interest income on investments of $62,490 (2019 - $79,368).
8. Donation
The Authority received a land donation recognized at fair market value on the contribution date of $325,000.
9. Disposition of Lands
The Authority disposed of a property in 2019 under a lease to own agreement. An early transfer date of February 2021 was initiated and approved subsequent to year end. As such the proceeds will be received for the property over 3 fiscal periods (2019 – 2021) and the Authority recognized a gain on the sale of $124,398 in 2020. The Authority shall use the proceeds for specific purposes. As at December 31, 2020 the Authority has an externally restricted reserve (Lands disposition reserve) balance of $226,260 for the funds received.
10. Contingent Liabilities
From time to time, the Authority is subject to claims and other lawsuits that arise in the course of ordinary business, in which damages have been sought. These matters may give rise to future liabilities for which the Authority maintains insurance coverage to mitigate such risks. The outcome of these actions is not determinable, and accordingly, no provision has been made in these financial statements for any liability that may result. Any losses arising from these actions will be recorded in the year in which the related litigation is settled.
11. Pension Agreements
The Authority makes contributions to the Ontario Municipal Employees Retirement System (“OMERS”) plan, which is a multi-employer plan, on behalf of full-time and qualifying part-time employees. The plan is a defined benefit pension plan, which specifies the amount of the retirement benefit to beDraft received by employees based on the length of service, pension formula and employee earnings. Employees and employers contribute equally to the plan. In 2020, the Authority’s contribution to OMERS was $160,161 (2019 – $126,849).
The latest available report for the OMERS plan was December 31, 2019. At that time the plan reported a $3.4 billion actuarial deficit (2018 - $4.2 billion deficit), based on actuarial liabilities of $106.4 billion (2018 - $99.1 billion) and actuarial assets of $103.0 billion (2018 - $94.9 billion). Ongoing adequacy of the current contribution rates will need to be monitored and may lead to increased future funding requirements.
Agenda Page 25 Page 14 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
11. Pension Agreements (continued from previous page)
As OMERS is a multi-employer pension plan, any pension plan surpluses or deficits are a joint responsibility of all eligible organizations and their employees. As a result, LPRCA does not recognize any share of the OMERS pension actuarial surplus or deficit.
12. Segmented information
The Authority provides a range of services. Distinguishable functional segments have been separately disclosed in the segmented information schedule. The nature of those segments and the activities they encompass are as follows: Corporate services Corporate services is comprised of Governance and general administration. These areas include the Board of Directors, Office of the General Manager, Administration, Accounting and Finance, Communications, Information Services and Human Resources.
Planning and Watershed Planning and watershed provides services related to property development, technical reviews, operation of flood control structures, flood forecasting and warning, restoration programming, source water protection and water quality monitoring.
Forestry services Forestry is comprised of Stewardship services and Forestry. Stewardship provides tree planting, restoration and establishment programs. Forestry sustainably manages the Authority’s forest tracts resources.
Backus Heritage conservation area Backus Heritage Conservation Area provides conservation education programing, heritage programming, recreational and camping activities and is home to the Backhouse National Historic Site.
Conservation parks Conservation parks provides recreational and camping activities at: Deer Creek Conservation Area, Haldimand ConservationDraft Area, Norfolk Conservation Area and Waterford North Conservation Area.
Maintenance operations services Maintenance Operations Services provides property, plant and equipment maintenance services and includes the Lee Brown Marsh.
ALUS Elgin Partnership Alternative Land Uses Services (ALUS) Elgin Partnership provides ecosystem services on agricultural lands in Elgin County.
Agenda Page 26 Page 15 LONG POINT REGION CONSERVATION AUTHORITY
NOTES TO THE FINANCAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020
13. Financial instruments and risks
Unless otherwise noted, it is management's opinion that the Authority is not exposed to significant risks. There have been no changes in the Authority's risk exposures from the prior year.
Credit risk
The Authority is exposed to credit risk through its cash and accounts receivable. The Authority reduces its exposure to credit risk by creating an allowance for bad debts when applicable. The majority of the Authority’s receivables are from government entities. The Authority mitigates its exposure to credit loss by placing its cash with major financial institutions.
Liquidity risk
Liquidity risk is the risk that the Authority will not be able to meet its obligations as they become due. The Authority manages this risk by establishing budgets and funding plans to fund its expenses.
14. Comparative Figures
The financial statements have been reclassified, where applicable, to conform to the presentation used in the current year. The changes do not affect prior year annual surplus.
15. Significant Events
The COVID-19 (coronavirus) pandemic has had a significant impact on businesses and organizations through the restrictions put in place by the Canadian, provincial and municipal governments regarding travel, business operations and isolation/quarantine orders. At this time, it is unknown the extent of the impact the COVID-19 outbreak may have on the Authority as this will depend on future developments that are highly uncertain and that cannot be predicted with confidence. These uncertainties arise from the inability to predict the ultimate geographic spread of the disease, and the duration of the outbreak, including the duration of travel restrictions, business closures or disruptions, and quarantine/isolation measures that are currently, or may be put, in place by Canada and other countries to fight the virus. The Authority continues to provide services throughout the watershed and no changes to essential services funding are anticipated for the coming year. Draft In December 2020 the Province of Ontario approved Bill 229, Ontario’s Budget Measures Act, including Schedule 6 amendments will directly impacts Conservation Authorities. The extent of the impact is unknown at this time. The Authority anticipates Bill 229 amendments to impact fiscal 2022 and beyond.
Agenda Page 27 Page 16 LONG POINT REGION CONSERVATION AUTHORITY
SCHEDULE 1 –SCHEDULE OF DEFERRED REVENUE FOR THE YEAR ENDED DECEMBER 31, 2020
2020 2019
Balance, beginning of year $583,240 $881,114 Externally restricted contributions 534,121 370,535 Interest earned, restricted 90,774 139,325 Contributions used in operations (492,471) (807,734) Balance, end of year $715,664 $583,240
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Agenda Page 28 Page 17 LONG POINT REGION CONSERVATION AUTHORITY
SCHEDULE 2 –SCHEDULE OF TANGIBLE CAPITAL ASSETS FOR THE YEAR ENDED DECEMBER 31, 2020
For the year ended December 31, 2020 Cost Accumulated Amortization 2020
Accumulated Net Carrying Amortization Accumulated Amount Opening Balance End Beginning Amortization End End Balance Additions Disposals of Year of Year Reversals Amortization of Year of Year
Land $4,276,193 $ 329,089 $ 45 $ 4,605,237 $ - $ - $ - $ - $ 4,605,237 Land improvements 75,047 1,338 - 76,385 4,954 - 3,752 8,706 67,679 Buildings 2,182,594 6,951 - 2,189,545 1,069,808 - 44,066 1,113,873 1,075,672 Machinery and equipment 453,183 13,278 - 466,461 197,510 - 20,427 217,937 248,524 Furniture and fixtures 7,611 984 - 8,595 565 - 860 1,424 7,171 Computers 236,048 9,898 - 245,946 215,419 - 10,525 225,945 20,001 Motor vehicles 507,959 68,830 - 576,789 269,721 - 47,634 317,355 259,434 Infrastructure 1,706,300 133,568 - 1,839,868 553,437 - 93,916 647,353 1,192,515 Total $9,444,935 $ 563,936 $ 45 $ 10,008,826 $ 2,311,413 $ - $ 221,181 $ 2,532,594 $ 7,476,233
For the year ended December 31, 2019 Cost Accumulated Amortization 2019
Accumulated Net Carrying Amortization Accumulated Amount Opening Balance End Beginning Amortization End End Balance Additions Disposals of Year of Year Reversals Amortization of Year of Year
Land $4,281,194 $ - $ 5,000 $ 4,276,193 $ - $ - $ - $ - $ 4,276,193 Land improvements 19,733 55,314 - 75,047 4,094 - 859 4,954 70,094 Buildings 2,085,838 96,756 - 2,182,594 1,026,090 - 43,719 1,069,808 1,112,787 Machinery and equipment 410,992 64,028Draft 21,836 453,183 187,826 10,251 19,935 197,510 255,673 Furniture and fixtures 3,765 3,846 - 7,611 188 - 377 565 7,047 Computers 227,702 8,347 - 236,048 206,291 - 9,128 215,419 20,629 Motor vehicles 458,641 70,765 21,447 507,959 245,623 18,908 43,006 269,721 238,238 Infrastructure 1,300,271 406,027 - 1,706,300 484,790 - 68,648 553,437 1,152,862 Total $8,788,136 $ 705,083 $ 48,283 $ 9,444,935 $ 2,154,902 $ 29,160 $ 185,672 $ 2,311,413 $ 7,133,523
Agenda Page 29 Page 18 LONG POINT REGION CONSERVATION AUTHORITY
SCHEDULE 3 –SCHEDULE OF INTERNALLY RESTICTED RESERVES FOR THE YEAR ENDED DECEMBER 31, 2020
Balance, beginning of Transfer from Transfer to Balance, year operations operations end of year
Education Centre $ 50,880 $ - $ - $ 50,880 OPG Forest Corridor 45,328 - - 45,328 Memorial Woodlot 13,688 1,592 - 15,280 Lee Brown Waterfowl Capital 14,676 2,575 - 17,251 Dam Reserve 50,000 - - 50,000 Administration Office 569,567 - - 569,567 Strategic Investments in operations/capital 255,645 - - 255,645 Capital Levy 361,554 434,450 298,455 497,549 Unrestricted Reserve 2,068,821 328,541 44,255 2,353,107 $ 3,430,159 $ 767,158 $ 342,710 $3,854,607 Draft
Agenda Page 30 Page 19 LONG POINT REGION CONSERVATION AUTHORITY
SCHEDULE 4 –SCHEDULE OF EXTERNALLY RESTICTED RESERVES FOR THE YEAR ENDED DECEMBER 31, 2020
Balance, Excess Transfer to beginning of revenue over internally Balance, end of year expenditures restricted year
Backus Heritage Village $ 69,974 $ 1,500 $ - $ 71,474 Leighton & Betty Brown Scholarship 123,997 300 - 124,297 Backus Woods 4,872,500 - - 4,872,500 Disposition of Lands Reserve 150,000 76,260 - 226,260 $ 5,216,471 $ 78,060 $ - $ 5,294,531
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Agenda Page 31 Page 20 LONG POINT REGION CONSERVATION AUTHORITY
SCHEDULE 5 –SCHEDULE OF SEGMENTED REPORTING (continued) FOR THE YEAR ENDED DECEMBER 31, 2020
2020 Schedule of Segmented Reporting
Backus 2020 Planning and Heritage Maintenance Corporate watershed Forestry conservation Conservation operations ALUS Elgin services services services area parks services Partnership Total Revenue: Levies $711,025 $573,939 - $133,913 - $660,533 - $2,079,410 Grants - 35,229 - - - - - 35,229 Fees 212,710 468,742 - 238,763 588,900 135,799 229,105 1,874,019 Forestry - - 419,684 - - - - 419,684 Donations 325,000 ------325,000 Gain on disposal of tangible capital assets 131,446 ------131,446 Total revenue 1,380,181 1,077,910 419,684 372,676 588,900 796,332 229,105 4,864,788
Expenditures: Compensation 604,264 587,843 184,205 200,680 326,593 318,166 61,309 2,283,060 Administration 236,407 7,073 770 42,188 67,444 12,012 87,770 453,664 Professional/contracted services 140,204 336,832 57,624 9,411 41,228 13,378 67,149 665,826 Materials and supplies 16,756 16,643 41,290 14,604 35,209 19,848 12,166 156,516 Amortization 8,732 43,192 - 38,722 61,220 69,316 - 221,182 Repairs and maintenance 118,215 - - 10,821 22,787 39,864 316 192,003 Motor pool - 3,536 - 257 472 42,659 395 47,319 Total expenditures 1,124,578 995,119 283,889 316,683 554,953 515,243 229,105 4,019,570
Surplus $255,603 Draft $82,791 $135,795 $55,993 $33,947 $281,089 - $845,218
Agenda Page 32 Page 21 LONG POINT REGION CONSERVATION AUTHORITY
SCHEDULE 5 –SCHEDULE OF SEGMENTED REPORTING FOR THE YEAR ENDED DECEMBER 31, 2020
2019 Schedule of Segmented Reporting
Backus 2019 Planning and Heritage Maintenance Corporate watershed Forestry conservation Conservation operations ALUS Elgin services services services area parks services Partnership Total Revenue: Levies $762,090 $683,316 - $152,708 - $445,088 - $2,043,202 Grants - 35,229 - - - - - 35,229 Fees 240,737 768,965 - 495,609 935,089 165,498 204,964 2,810,862 Forestry - - 427,439 - - - - 427,439 Donations ------Gain on disposal of tangible capital assets 643,574 ------643,574 Total revenue 1,646,401 1,487,510 427,439 648,317 935,089 610,586 204,964 5,960,306
Expenditures: Compensation 619,286 637,266 172,428 457,498 439,226 341,976 73,289 2,740,969 Administration 235,484 6,444 801 56,414 63,127 13,175 82,816 458,261 Professional/ contracted services 182,288 503,201 132,430 19,953 105,716 7,487 28,776 979,851 Materials and Supplies 20,078 11,872 89,846 23,945 41,309 26,504 17,776 231,330 Amortization 6,852 30,117 - 36,850 49,643 62,209 - 185,671 Repairs and _maintenance 109,616 6,583 84 11,225 27,815 32,770 449 188,542 Motor pool - - - 428 1,242 60,358 1,858 63,886 Total expenditures 1,173,604 1,195,483 395,589 606,313 728,078 544,479 204,964 4,848,510
Surplus $472,797 Draft $292,027 $31,850 $42,004 $207,011 $66,107 - $1,111,796
Agenda Page 33 Page 22 Long Point Region Conservation Authority 2020 Audit Findings Report to the Board of Directors December 31, 2020
Ashley Didone, CPA, CA T: (519)-286-1808 Draft E: [email protected]
Agenda Page 34 OVERVIEW
We are pleased to submit to you this Audit Findings Report (the “Report”) for discussion of our audit of the financial statements of Long Point Region Conservation Authority (the “Authority") as at December 31, 2020 and for the year then ended. In this report we cover those significant matters which, in our opinion, you should be aware of as members of the Board of Directors. As auditors, we report to the Board of Directors on the results of our examination of the financial statements of the Authority as at and for the year ended December 31, 2020. The purpose of this Report is to assist you, as members of the Board of Directors, in your review of the results of our audit. This Report is intended solely for the information and use of the Board of Directors and management and should not be distributed to or used by any other parties than these specified parties. We appreciate having the opportunity to meet with you and to respond to any questions you may have about our audit, and to discuss any other matters that may be of interest to you.
ENGAGEMENT STATUS
We have completed our audit of the financial statements of the Authority which has been carried out in accordance with Canadian generally accepted auditing standards. No significant limitations were placed on the scope or timing of our audit.
INDEPENDENT AUDITOR’S REPORT
Our Independent Auditor's Report provided an unmodified opinion to the Board of Directors.
AUDIT REPORTING MATTERS
Our audit was carried out in accordance with Canadian generally accepted auditing standards, and included a review of all significant accounting and management reporting systems, with each material year end balance, key transaction and other events considered significant to the financial statements considered separately.
SIGNIFICANT AUDIT, ACCOUNTING AND REPORTING MATTERS
AREA COMMENTS
CHANGES FROM AUDIT SERVICE PLAN There were no deviations from the Audit Service Plan previously presented to you.
FINAL MATERIALITY Final materiality used for our audit was $142,000 for December 31, 2020, and $178,800 for December 31, Draft2019. IDENTIFIED OR SUSPECTED FRAUD While our audit cannot be relied upon to detect all instances of fraud, no incidents of fraud, or suspected fraud, came to our attention in the course of our audit.
IDENTIFIED OR SUSPECTED NON- Nothing has come to our attention that would suggest COMPLIANCE WITH LAWS AND REGULATIONS any non-compliance with laws and regulations that would have a material effect on the financial statements.
AUDITOR’S VIEWS OF SIGNIFICANT The application of Canadian public sector accounting ACCOUNTING PRACTICES, ACCOUNTING standards allows and requires the Authority to make POLICIES AND ACCOUNTING ESTIMATES accounting estimates and judgments regarding accounting policies and financial statement disclosures.
© MNP LLP 2021. All rights reserved. Long Point Region Conservation Authority - December 31, 2020 Audit Findings 1 | Page Agenda Page 35 AREA COMMENTS
As auditors, we are uniquely positioned to provide open and objective feedback regarding your Authority’s accounting practices, and have noted the following items during the course of our audit that we wish to bring to your attention.
The accounting policies used by the Authority are appropriate and have been consistently applied.
FINANCIAL STATEMENT DISCLOSURES The disclosures made in the notes to the financial statements appear clear, neutral and consistent with our understanding of the entity and the amounts presented in the financial statements.
SIGNIFICANT DEFICIENCIES IN INTERNAL While our review of controls was not sufficient to express CONTROL an opinion as to their effectiveness or efficiency, we have not detected any signficant deficiencies in internal controls..
MATTERS ARISING FROM DISCUSSIONS WITH There were no significant matters discussed, or subject MANAGEMENT to correspondence, with management that in our judgment need be brought to your attention.
SIGNIFICANT RISK AREAS AND RESPONSES
SIGNIFICANT RISK AREA RESPONSE AND CONCLUSION
Fraud risk from management override of controls We incorporate this risk into procedures including testing of journal entries, retrospective review of estimates and evaluation of the business rationale for significant unusual transactions.
No issues were noted during our audit testing.
Revenue risk of fraud We perform cut off procedures around year end to ensure revenue and expenses are recorded in the correct period. DraftNo issues were noted during our audit testing. Risk of misstatement in deferred revenue Examine supporting grant documentation and costs incurred relataed to those grants; assess if deferral recorded and revenue recognized is appropriate.
No issues were noted during our audit testing.
Risk that transactions throughout the year and Obtain and analyze reserve continuities, agree to reserve transfers are not allocated to the appropriate supporting documentation and assess if reserve fund fund. balances are accurate.
No issues were noted during our audit testing.
© MNP LLP 2021. All rights reserved. Long Point Region Conservation Authority - December 31, 2020 Audit Findings 2 | Page Agenda Page 36 OTHER AREAS
AREA COMMENTS
AUDITOR INDEPENDENCE We confirm to the Board of Directors that we are independent of the Authority. Our letter to the Board of Directors discussing our independence is included as part of the additional materials attached to this report.
MANAGEMENT REPRESENTATIONS We have requested certain written representations from management, which represent a confirmation of certain oral representations given to us during the course of our audit.
SUMMARY OF SIGNIFICANT DIFFERENCES No significant differences were proposed to management with respect to the December 31, 2020 financial statements.
We appreciate having the opportunity to meet with you and respond to any questions you may have about our audit, and to discuss any other matters that may be of interest to you. Sincerely,
Chartered Professional Accountants Licensed Public Accountants encls Draft
© MNP LLP 2021. All rights reserved. Long Point Region Conservation Authority - December 31, 2020 Audit Findings 3 | Page Agenda Page 37 MNP LLP – Wherever Business Takes You
Assurance › Consulting › Tax About MNP LLP
MNP is a leading national accounting, tax and business consulting firm in Canada. We proudly serve and respond to the needs of our clients in the public, private and not-for-profit sectors. Through partner-led engagements, we provide a collaborative, cost-effective approach to doing business and personalized strategies to help organizations succeed across the country and around the world.
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Agenda Page 38 FORMAL MOTIONS FOR THE ANNUAL GENERAL MEETING LONG POINT REGION CONSERVATION AUTHORITY March 5, 2021
The following resolutions will be presented for adoption at the Annual General Meeting of March 5, 2021.
a) That the LPRCA Board of Directors approves the Chair, Vice-chair, General Manager and Manager of Corporate Services as designated signing officers for Authority business for the year 2021.
b) That the LPRCA Board of Directors authorizes the Chair or Vice-Chair and the General Manager or Manager of Corporate Services to borrow funds as required for the day-to-day operations of the Authority.
c) That the LPRCA Board of Directors designates the Authority Chair as the Authority’s representative to Conservation Ontario (CO), with the Vice-Chair designated as alternate, and further that the General Manager be directed to participate on appropriate committees of CO, and be authorized to vote in the absence of the designated representatives.
d) That the LPRCA Board of Directors authorizes all members appointed to the Lee Brown Committee from the Community at Large be deemed to be Authority members for the purpose of receiving remuneration for their services on the same basis as regular members of the Authority for 2021.
Agenda Page 39 Annual Report
2020
Agenda Page 40 Contents 3 Message from the Chair & General Manager
4 Protecting Life & Property
8 Enhancing Watershed Health
11 Connecting People to Nature
17 2020 Financial Highlights
18 Board of Directors / LPRCA Staff
19 Long Point Region Watershed
Agenda Page 41 Message from the Chair & General Manager The past year has certainly been of innovation, accountability, communication and one that we will not soon forget. teamwork, we are well on our way to advancing The pandemic placed the world the objectives of the 2019-2023 Strategic Plan and into a position of uncertainty. With our vision of working together to shape the future the support of the Board, staff well-being of our watershed. navigated the pandemic disruption Michael On behalf of the Board we would like to and implemented the appropriate acknowledge the commitment of all of the Columbus policies, protocols and measures Chair, LPRCA Authority’s staff and volunteers. We have asked to ensure the safety of our staff, a lot of our people this past year, and through it community and customers while all we have witnessed inspirational teamwork, permitting the Authority to deliver respect, creativity and resilience. As we navigate our essential services. this new reality, we are confident our organization The Board is committed to leading will be able to emerge from this pandemic with the implementation of the new, innovative approaches to deliver high quality Judy 2019-2023 Strategic Plan which sets services and experiences. Maxwell out the groundwork for achieving General Manager, LPRCA our vision. Guided by our values
17-year Distinguished Member Since 2003, Roger Geysens has served the leadership. Long Point Region Conservation Authority. A The LPRCA Board and staff thank Councillor appointed by Norfolk County, Roger was Roger for his dedicated service instrumental in promoting the Authority’s mandate and wish him a very happy and our continued success. Roger served as the retirement. Chair of the Board from 2012 through 2014 and has provided outstanding stability, commitment and Thank you Roger.
2020 Annual Report Long Point Region Conservation Authority 3 Agenda Page 42 Protecting Life & Property
Planning & Regulations Authorities Act. Staff worked with local municipalities to review and provide technical Long Point Region Conservation Authority’s advice on 121 Planning Act applications, including Planning and Regulation services help protect the review of Official Plan updates for Brant the Long Point watershed from loss of life and County and Haldimand County. Hundreds of property damage due to natural hazards such additional inquiries from the public relating to the as flooding and erosion. Under the Conservation sale of properties, development proposals, and Authorities Act, it is the responsibility of LPRCA to other general inquiries relating to flooding, erosion, regulate development in and around watercourses, wetlands and dynamic beaches were received and floodplains, valley systems, wetlands and along the responded to by staff. Lake Erie shoreline. 2020 2019 In 2020, Planning and Regulations department Permit Applications Reviewed 296 259 staff reviewed and issued 296 permits for development under Section 28 of the Conservation Municipal Applications Consulted On 121 156
4 Long Point Region Conservation Authority 2020 Annual Report Agenda Page 43 Throughout 2020, Planning and Regulations staff flood potential, issuing flood messages and continued to implement recommendations from communicating updates to municipalities, the the 2017 Customer Service Plan, pursuing process media and the public. This system helps to ensure improvements and providing timely reviews the welfare of residents and minimize property and approvals. An interactive mapping tool that damage due to flooding. presents areas regulated by Ontario Regulation 178/06 within the Long Point Region Watershed A total of 23 flood messages were issued in 2020. was launched, allowing visitors to LPRCA’s website to search for properties and view regulated areas. 2020 2019 Conditions Statements 9 9 Flood Watches 10 10 Flood Warnings 4 2
In 2020, Lake Erie’s water level remained well above average and risk of flooding was high throughout the year, even in the summer months when flood risk is typically low. LPRCA issued a Lake Erie Conditions Statement – Flood Outlook that remained in effect throughout much of the year to highlight the increased risk of flooding. High water levels combined with periods of strong southwesterly winds resulted in multiple occasions Flood Forecasting of flooding along the Lake Erie shoreline. On Long Point Region Conservation Authority is November 15, 2020 significant southwesterly winds responsible for operating a flood forecasting caused substantial flooding; gauges in Port Dover and warning system in collaboration with the and Port Colborne measured levels second only to Ontario Ministry of Natural Resources and the record set on December 2, 1985. Forestry (MNRF). The system includes monitoring weather conditions and forecasts, forecasting
2020 Annual Report Long Point Region Conservation Authority 5 Agenda Page 44 Low Water Response gauges through the watershed, Beginning in May, a lack of rainfall left many areas facilitated across the watershed with lower than typical development of stream flow and groundwater levels. By August, flood thresholds conditions were particularly dry with the northern and allowed for the end of the watershed receiving only 50-75% of implementation average rainfall for the months of June, July, and of automated data August. On August 17, LPRCA issued a Level 1 acquisition. Low Water Advisory, encouraging water users throughout the watershed to reduce their water LPRCA and consumption by 10 percent and restrict non- Norfolk County essential uses of water. These measures proactively staff identified the assist in minimizing the impacts of low water on need for a real- aquatic ecosystems, conserving water supplies, time gauge to and reduces the need for stronger water restriction measure and report measures. The Level 1 Low Water Advisory was Lake Erie levels in the Inner Long Point Bay. Staff lifted on October 30. completed project planning and are preparing for the installation of a gauge on the Port Rowan pier. Once the gauge is installed, the water level data Flood Forecasting & Warning collected will improve forecasts of and responses to Lake Erie flood events. System Improvement Project Funding assistance from the Federal Disaster Mitigation Program has permitted Long Point Floodplain, Natural Hazard & Region Conservation Authority to continue Regulation Mapping improvement and automation of the Flood Forecasting and Warning System. In 2020, In 2020, LPRCA completed three multi-year automated hydrometric data collection data has projects to update flood and erosion mapping been made available in real-time through LPRCA’s with support from the Federal National Disaster website. The program has also added additional Mitigation Program. Two of these projects focused
6 Long Point Region Conservation Authority 2020 Annual Report Agenda Page 45 on updating over 94 km of flood, erosion, and erosion control, power generation and to serve as dynamic hazard mapping along the shoreline municipal drinking water sources. Most of these of Lake Erie in Haldimand and Norfolk Counties. structures were constructed in the 1960’s though The third project updated over 89 km of riverine some were built over 100 years ago. In 2020, four of floodplain mapping in areas most vulnerable to LPRCA’s dams had substantial work performed: flood damage, including Tillsonburg, Norwich, • The Norwich Dam underwent a safety Vienna, Port Burwell, Cultus, Gilbertville, Simcoe, review with financial support from the Port Dover, Waterford, Jarvis and Garnett. Ministry of Natural Resources and Forestry’s The new mapping provide the most up-to-date Water and Erosion Control Infrastructure and accurate information available on flooding program. The safety review is a detailed and erosion hazards in the study areas. The study completed by an engineer that information was provided to municipalities to determines the dam’s hazard classification, support the preparation of their Official Plans and assesses the stability and evaluates all other Zoning By-Law documents. LPRCA will further use factors that affect public and operator safety. the information to provide technical advice and • The Deer Creek Dam has mechanical comment on municipal documents, Planning Act operation equipment housed in a concrete Applications, permitting under Ontario Regulation chamber. In 2020, modifications were made 178/06, and flood forecasting and warning. to the chamber and a side door was added to provide an improved work environment Building on these mapping projects, LPRCA staff for dam operators. updated the area regulated by O.Reg. 178/06 along the shoreline in Norfolk and Haldimand Counties • The Vittoria and Teeterville Dams had their and the Lynn River watershed. stop logs sealed by a specialized diving contractor in summer 2020. Stop logs within the dam bays were jacked down and a semi- Dams & Water Control Structures impermeable seal installed on the upstream face to reduce water loss through the logs. LPRCA owns and operates 13 dams and water This work will extend the operational life of control structures throughout the watershed. the stop logs and help maintain water levels Historically these structures were constructed for in the reservoirs during drought conditions. flood control, low flow augmentation, recreation,
2020 Annual Report Long Point Region Conservation Authority 7 Agenda Page 46 Enhancing Watershed Health
Stewardship Stewardship Program (HSP), Ducks Unlimited Canada (DUC) and ALUS Norfolk. Working together to shape the future well- • Continuation of the Long Point Region being of our watershed is the guiding vision by invasive Phragmites australis control which Long Point Region Conservation Authority program. Environment and Climate operates. A large part of doing so is collaborating Change Canada’s Habitat Stewardship on environmental stewardship initiatives with Program funding allowed LPRCA to work municipal, institutional and private partners. with Nature Conservancy Canada (NCC) Highlights from 2020 include: to implement invasive Phragmites control • Completion of 5 wetland projects, with measures on private land in the lower Big funding and support from Environment Creek watershed, treat 9.25 hectares of and Climate Change Canada’s Habitat land at the Lee Brown Marsh and control
8 Long Point Region Conservation Authority 2020 Annual Report Agenda Page 47 invasive Phragmites at Walsingham Flats, Drinking Water Source Rowan Mills, Middleton Swamp, Sutton CA, Waterford North CA, Haldimand CA and Protection Dereham Wetlands. Developed throughout 2019 and submitted in • Establishment of 150 acres of cover crops, January 2020, an amended Assessment Report funded by Environment and Climate and Source Protection Plan for the village of Change Canada’s Integrated Conservation Otterville was approved by the Province. Action Plan (ICAP). A two-part Long Point Region Source Protection ALUS Elgin continues their collaborative Plan update came into effect in May 2020. The environmental stewardship efforts, adding 94 Source Protection Plan presents a history of the acres of land into the program in 2020 thereby Clean Water Act and source protection planning, bringing the total acres to 544. The restored land sets out the objectives of the Protection Plan, supports alternative use for marginal farmland by describes the Long Point Region watershed and establishing tallgrass prairie, tree plantings and identifies the policies and programs involved. The wetlands. Source Protection Plan and additional information can be found on the Lake Erie Source Protection Region website, sourcewater.ca.
2020 Annual Report Long Point Region Conservation Authority 9 Agenda Page 48 Water Quality Monitoring Several program partnerships with the Ministry of Environment, Conservation and Parks depend on water quality data collected by LPRCA. The Provincial Water Quality Monitoring Program (PWQMN), the Provincial Groundwater Monitoring Network (PGMN) and the Ontario Benthos Biomonitoring Network (OBBN) support LPRCA and our partners to monitor the changing watershed conditions and facilitate data-lead management of our water resources.
2020 sampling saw a delayed start, however LPRCA collected surface water from nine PWQMN sites, measured groundwater levels at 11 PGMN wells and sampled 10 sites for aquatic benthic invertebrates.
Tree Planting Despite a year of uncertainty and restrictions, LPRCA planted 32,955 trees throughout the support from Ontario Power Generation. watershed: • 319 trees were planted within the • 13,695 trees were planted through Forests Municipality of Bayham and the Township of Ontario’s 50 Million Trees Program. South-West Oxford as part of LPRCA’s Trees for Roads Program. • 6,400 trees were planted as part of the Ontario Horticultural Trades Foundation’s • 2,431 seedlings sales were made through Highway of Heroes Program. LPRCA’s Private Land Tree Planting Program. • 10,110 trees were planted with funding
10 Long Point Region Conservation Authority 2020 Annual Report Agenda Page 49 Connecting People to Nature
Conservation Areas & Land LPRCA carefully monitored provincial and local health unit guidelines, adjusting safety processes Holdings as required to ensure the wellbeing of staff and the public. In June, LPRCA was able to open our Long Point Region Conservation Authority owns campgrounds to seasonal campers, followed by 11,087 acres of conservation lands, including five the resumption of overnight camping for self- parks with a total of 682 campsites. 2020 was an contained camping units in July. Working with unconventional year and the camping season was, the provider of our campsite reservation system, inevitably, impacted by the pandemic. Though LPRCA implemented a day-use reservation the situation was changing on a near-daily basis, system to ensure the number of visitors to each LPRCA was able to find creative ways to adapt our Conservation Area remained manageable and safe. services and provide safe access to healthy outdoor fun and adventure.
2020 Annual Report Long Point Region Conservation Authority 11 Agenda Page 50 Despite the often-changing restrictions and Forest Management limitations on services that could be provided, LPRCA was able to offer a safe and enjoyable LPRCA manages our forest tracts with a focus experience for seasonal campers, overnight on enhancing watershed health and protecting campers and day-use visitors. wildlife habitat and species at risk.
Various improvement projects were completed 2020 was an active field season for LPRCA. Some across LPRCA’s campgrounds: project highlights include: • The creation of a new wetland and • 285 acres of land across four LPRCA- interpretive trail at the Backus Heritage managed tracts were surveyed to collect Conservation Area. Near the entrance to the data on species at risk and provincially rare park, the loop trail leads visitors over to the plants and vegetation. wetland, showcasing the natural diversity • 9-1-1 response signs were installed at forest and rich ecosystems of wetland areas. tracts throughout Norfolk County and the • Backus Heritage Conservation Area had Municipality of Bayham in 2020. Haldimand a native seed garden planted as part of County, Brant County and Oxford County a volunteer partnership to increase the properties will have signage in place by availability of local native wildflower seeds spring 2021. Once installed, the 9-1-1 signage for future restoration projects throughout will enhance safety on LPRCA properties the watershed. and supplement the new interactive • Seven Deer Creek Conservation Area sites property map available on LPRCA’s website. were upgraded with hydro and water • Four properties, amounting to a total of hookups, and nine sites were converted to 293 acres, were marked and tendered for premium status. harvest. • The final phase of a three-part upgrade project at Waterford North Conservation Area began in 2020, to support the upgrade of 52 sites in 2021.
12 Long Point Region Conservation Authority 2020 Annual Report Agenda Page 51 Several LPRCA properties are also involved in Mr. O’Dwyer, a farmer in Simcoe, applies best environmental studies and research projects. management practices to ensure sustainable use Projects in 2020 included: of the land. Active in his community, Mr. O’Dwyer • Dr. Altaf Arain of McMaster University has works with organizations including the Norfolk been monitoring the Wilson Tract since 2011, Federation of Agriculture and ALUS Norfolk. to study carbon exchange in temperate The preservation of habitat for native species deciduous forests in southern Ontario. is of particular interest to Mr. O’Dwyer and he • Birds Canada conducted studies for their has undertaken numerous wetland and forest Ontario Forest Birds at Risk program, restoration projects. Since 2008, over 28,000 trees monitoring several LPRCA properties for have been planted on his property. Cultivating species such as the Acadian Flycatcher and native species while monitoring for invasive ones the Cerulean Warbler. has provided ample room for both plants and • In 2001, a partnership was established with wildlife to thrive. Long Point Region Conservation the MNRF to conduct a study on the Landon Authority is proud to have worked with Mr. Tract to examine how opening gaps in the O’Dwyer on several restoration projects and we forest canopy impacts the growth of trees thank him for his tireless efforts to protect the with moderate shade tolerance. Using data environment in the Long Point Region watershed. from the first stage of the study, in 2020 eight new gaps were formed in the canopy throughout the tract to promote growth of Oak and Carolinian species.
Conservation Stewardship Award Mike O’Dwyer has been selected as the recipient of the 2020 Long Point Region Conservation Stewardship Award, having been nominated by ALUS Norfolk for his extensive contributions to conservation in the Long Point Region watershed.
2020 Annual Report Long Point Region Conservation Authority 13 Agenda Page 52 Backhouse Homestead Heritage Designation On September 22, 2020, Norfolk County approved a by-law designating the Backhouse Homestead, located in the Backus Heritage Conservation Area, under the Ontario Heritage Act. The designation serves as a means for a municipality to publicly acknowledge the heritage value of a site and helps ensure the conservation of important places for the benefit and enjoyment of present and future The Backhouse Homestead as it is today. generations. The Homestead is a key feature of the Backhouse Historic Site which also includes the John Backhouse and his family arrived in 1798 Backhouse Grist Mill National Historic Site. Walsingham in 1796 from the Niagara region, constructing and settling in a single-room log cabin before building a larger home in 1799. The brick Homestead that still sits atop the hill overlooking the bright red mill was built in the early 1850s by his grandson, John H. Backhouse for his wife Sarah Dedrick.
Completed in 1852, this 15-room home has brick walls that are three layers thick and are made using clay taken directly from the surrounding property. In 1956, the Big Creek Conservation Authority purchased the property including the homestead from the Backus family (who had shortened their family name) with the intention of developing the heritage village that is found The Backhouse Homestead in approximately 1930. on the site today. In the 1970s, the homestead underwent a major renovation and was used as the
14 Long Point Region Conservation Authority 2020 Annual Report Agenda Page 53 headquarters of Bird Studies Canada. Additional enhancements and features were also added to improve user experience, including a Originally, the homestead had a large wooden search bar, interactive mapping tools that show pagoda-style porch that extended around the what areas of the Long Point Region Watershed full house. This was removed in the early 1920s are regulated under the Conservation Authorities in favour of an Italian piazza-style front porch. In Act and near-real-time data charts that showcase the 1990s, a replica of the original porch was re- the information LPRCA’s gauges collect. Further installed at the front of the home and is what website enhancements will be made in 2021, with remains there today. The Backhouse Homestead features like online donation processing and flood is a fascinating cultural site and a great example status email alerts coming soon. of a mid-19th century middle-class home. Backus Heritage Conservation Area is steeped in history and is truly a must-see destination.
Website Launch In December 2020, LPRCA launched a new website to better serve our partners and communities. LPRCA staff spent the year refining content to create a clean and modern site that presents information that is accurate and easy to navigate.
The new site is fully compliant with the Accessibility for Ontarians with Disabilities Act (AODA), ensuring that all visitors to the site can access content in a format that suits their needs. Mobile usability was also a key requirement, with up to 72% of visitors accessing lprca.on.ca from mobile devices. Now the site scales dynamically to the size of the screen being used.
2020 Annual Report Long Point Region Conservation Authority 15 Agenda Page 54 Virtual Memorial Forest Service In Memoriam - Craig Ashbaugh To protect the health and safety of LPRCA staff It is with sadness that Long and our communities, the annual Memorial Forest Point Region Conservation Dedication Service was held virtually in 2020. A Authority notes the passing service was filmed, featuring LPRCA Chair Michael of Craig Ashbaugh in Columbus, Lay Worship Leader Phyllis Buchner November 2020. Craig was and musicians Brenda Atkinson, Joe Rohrer and the Vice-Chair of the Long Jody Dedrick. The video premiered on YouTube on Point Region Conservation September 20, 2020. With support from Backus Authority Board of Directors park staff, the recorded service was also featured from 2001 through 2006, footage of the memorial trees being planted. Strict also stepping into the role COVID-19 protocols were followed to safely produce of Chair from September to the virtual event, allowing friends and family December 2006. During his from around the world to reflect on and cherish time with LPRCA, Craig was memories of their loved ones who have passed. a member of numerous committees, including the Budget Committee, the 2003 Fundraising Committee and the 2005 Safety Committee. Land Donations Extensively passionate about the health and Land donations to LPRCA benefit the watershed wellbeing of the environment, Craig was by preserving important natural areas. In 2020, appointed as the inaugural Chair of Lake Erie LPRCA was fortunate to receive a land donation Source Protection Committee, a position he held from Sharon Clarmo, Lynda Allman, Cathy Gage from November 2007 through July 2015. It was and Dianne Lang in memory of their parents with his leadership that the Source Protection Robert and Lucy Gage, and their brother Bill. The Committee developed Source Protection Plans 50-acre property, now the Gage Tract, was the for the Catfish Creek, Grand River, Kettle Creek dowry of Roxa Beemer when she married William and Long Point Region Source Protection Areas. A Gage in 1892. It has been passed down through the lifetime educator and conservationist, Craig will be family since, now being donated to LPRCA by Roxa greatly missed. and William’s great-granddaughters.
16 Long Point Region Conservation Authority 2020 Annual Report Agenda Page 55 2020 Financial Highlights
2020 Revenue Municipal Levy - Operating $ 1,644,960 34% Municipal Levy - Capital $ 434,450 9% Provincial Funding $ 35,229 1% Fees $ 1,874,019 38% Forestry Sales $ 419,684 8% Donations $ 325,000 7% Gain on Sale of Assets $ 131,446 3% Total $ 4,864,788 100%
2020 Expenditures Planning and Watershed Services $ 995,119 25% Backus Heritage Conservation Area $ 316,683 8% Maintenance Operations Services $ 515,243 13% Forestry Services $ 283,889 7% Conservation Parks $ 554,953 14% Corporate Services $ 1,124,578 28% ALUS Elgin Partnership $ 229,105 5% Total $ 4,019,570 100%
Use of 2020 Corporate Services $ 711,025 43% Planning & Watershed Services $ 466,978 29% Operating Levy Backus Heritage Conservation Area $ 133,912 8% Maintenance Operations Services $ 333,045 20% Total $ 1,644,960 100%
Share of 2020 Haldimand County $ 232,601 14% Norfolk County $ 865,971 53% Operating Levy Oxford County $ 349,760 21% Brant County $ 109,970 7% Bayham Municipality $ 74,792 4% Malahide Township $ 11,866 1% Total $ 1,644,960 100%
2020 Annual Report Long Point Region Conservation Authority 17 Agenda Page 56 2020 Board of Directors LPRCA Staff
Chair Judy Maxwell, General Manger/Secretary-Treasurer Michael Columbus, Norfolk County Aaron LeDuc, Manager Corporate Services Ben Hodi, Watershed Services Manager Vice Chair Lorrie Minshall, Project Manager, Watershed Services John Scholten, Township of Norwich Helen Bartens, Assistant Curator Directors Bonnie Bravener, Resource Technician Dave Beres, Town of Tillsonburg Kim Brown, Marsh Manager Robert Chambers, County of Brant Jeff Calliauw, Carpenter Kristal Chopp, Norfolk County Matthew Churley, Water Resources Analyst Roger Geysens, Norfolk County Zachary Cox, Marketing Coordinator Ken Hewitt, Haldimand County Nathan Dunbar, Operations Support Tom Masschaele, Norfolk County Paul Gagnon, Lands & Waters Supervisor Stewart Patterson, Haldimand County Brandon Good, Superintendent of Conservation Areas Ian Rabbitts, Norfolk County Carolyn Jacques, Accounting & Administration Supervisor Peter Ypma, Township of South West Oxford Jumanah Khan, ALUS Elgin Coordinator Valerie Donnell, Municipality of Bayham & Leigh-Anne Mauthe, Supervisor of Planning Services Township of Malahide Dana McLachlan, Administrative Assistant Lee Brown Marsh Management Committee Nicole Petker, Outdoor Educator Tom Haskett, Chair David Proracki, Natural Hazards Technician Trevor Brown Chris Reinhart, Forestry Technician Larry Chanda Frank Schram, Workshop Supervisor Michael Columbus Nicole Sullivan, Reception John Scholten Debbie Thain, Supervisor of Forestry Barry Smith Ginny Vanlouwe, Accounting Clerk And our many seasonal staff and summer students Backus Museum Committee Betty Chanyi, Chair Dave Beres Roger Geysens Michael Columbus Heather Smith Robert Chambers Julie Stone Dene Elligson Madeline Wilson
18 Long Point Region Conservation Authority 2020 Annual Report Agenda Page 57 Long Point Region Watershed
2020 Annual Report Long Point Region Conservation Authority 19 Agenda Page 58 Member of the Conservation Ontario Network
4 Elm Street, Tillsonburg, Ontario N4G 0C4
Phone: 519-842-4242 Toll free: 1-888-231-5408 Fax: 519-842-7123 Email: [email protected] www.lprca.on.ca
@lpr_ca @LongPointConservation @longpointca
THANK YOU TO OUR MUNICIPAL PARTNERS Municipality of Bayham / County of Brant / Haldimand County / Town of Tillsonburg Township of Malahide / Norfolk County / Township of Norwich / Township of South West Oxford Agenda Page 59 LONG POINT REGION CONSERVATION AUTHORITY STAFF REPORT
Date: February 23, 2021 File: 3.3.1
To: Chair and Members, LPRCA Board of Directors
From: General Manager
Re: Section 28 Regulation Approval Development, Interference with Wetlands & Alterations to Shorelines and Watercourses Regulations (R.R.O. 1990 Reg. 178/06)
Recommendation:
THAT the LPRCA Board of Directors receives the Staff Approved Section 28 Regulation Applications report as information.
Link to Strategic Plan: Strategic Direction #1 – Protect People and Property from Flooding and Natural Hazards Strategic Direction # 2 – Deliver Exceptional Services and Experiences Strategic Direction # 4 – Organizational Excellence
Background:
Application# LPRCA-13/21 Plan 7267, Lot 13, 20 Lake Road, Haldimand County - Rainham • The proposed work – to install approximately 18 m of shoreline protection. Armour stone will be installed over precast concrete blocks placed on bedrock, and backfilled with granular material underlain by geotextile. The proposed structure is an extension of shoreline protection to fill an existing gap between protected lots, • A satisfactory design drawing was submitted in support of this application, • Susceptibility to natural hazards is not increased, • There is no impact on existing and future slope stability, • The proposed shoreline structure is in accordance with the recommendations of the Shoreline Management Plan, • The application is within the Lake Erie shoreline flood and erosion hazards and this proposal should not negatively affect the control of erosion.
Agenda Page 60
Application# LPRCA-15/21 Concession 10, Lot 6, West Quarter Line Road, Norfolk County – North Walsingham • The proposed work – to construct an approximate 278 m2 residential structure, attached garage, attached airplane hangar and septic system approximately 78 m from Provincially Significant Wetland, • A satisfactory site plan and construction drawings were submitted in support of this application, • The application is within the regulated area adjacent to a wetland. The hydrologic function of the wetland will not be negatively impacted by this development.
Application# LPRCA-16/21 Concession 1, Part Lot 18, 1048 South Coast Drive, Haldimand County - Walpole • The proposed work – to reposition the existing armour stones that have fallen lakeward back onto the shoreline protection structure and backfill with rip rap, • There are no adverse impacts on the natural shoreline processes of Lake Erie, • The susceptibility to naturals hazards is not increased or new hazards created, • The proposed shoreline structure is maintaining and upgrading the existing shoreline protection structure and is in accordance with the recommendations of the Shoreline Management Plan, • The application is within the Lake Erie shoreline flooding and erosion hazards and this proposal will not negatively affect the control of flooding and erosion.
Application# LPRCA-17/21 Concession 8, Lot 15, 299 Eighth Concession Road, Brant County – Burford • The proposed work – to construct a 678 m2 residential structure and septic system approximately 30 m from a Provincially Significant Wetland, • A satisfactory site plan, engineered grading plan, sediment control plan, assessment of subgrades report and construction drawings were submitted in support of this application, • The application is within the regulated area adjacent to a wetland. The hydrologic function of the wetland will not be negatively impacted by this development.
Application# LPRCA-18/21 Plan 7483, Lot 22, 986 Lakeshore Road, Haldimand County - Rainham • The proposed work – to raise the existing residential structure and install a new pier foundation, • Satisfactory construction drawings were submitted in support of this application, • No habitable space is proposed in the flooding hazard, • The structure meets the floodproofing standard, • The proposed work is in accordance with the recommendations of the Shoreline Management Plan, • The application is within the Lake Erie shoreline flood and erosion hazards and this proposal should not negatively affect the control flooding and erosion.
Agenda Page 61
Application# LPRCA-19/21 Plan 43, Lots 2 & 3, 256 Main Street, Oxford County - Norwich • The proposed work – to construct a 110 m2 addition onto the existing residential structure approximately 110 m from a Provincially Significant Wetland, • A satisfactory site plan and construction details were submitted in support of the application, • The application is within the regulated area adjacent to a wetland. The hydrologic function of the wetland will not be negatively impacted by this development.
Application# LPRCA-22/21 Concession 11, Lot 18, 148 West Quarter Townline Road, Brant County - Burford • The proposed work – to construct a 557 m2 addition to an existing barn approximately 85 m from a Provincially Significant Wetland, • A satisfactory site plan and construction drawings were submitted in support of this application, • This application is within the regulated area adjacent to a wetland. The hydrologic function of the wetland will not be negatively impacted by this development.
Application# LPRCA-27/21 Plan 18072, Lot 2, 4 Hickory Beach Lane, Haldimand County - Walpole • The proposed work – to place 300-600 mm rip rap underlain with geotextile as a temporary emergency measure to mitigate shoreline erosion. A permanent revetment repair design will follow, • The proposed emergency repair has been designed and stamped by a profession engineer licensed in the Province of Ontario, • There are no adverse impacts on the natural shoreline processes, • The proposed work is in accordance with the recommendations of the Shoreline Management Plans, • The application is within the Lake Erie shoreline flooding and erosion hazards and this proposal will no negatively affect the control flooding and erosion.
Application# LPRCA-28/21 Concession 1, Lot 19, 80 Woodlawn Park Lane, Haldimand County - Walpole • The proposed work – to extend the existing boat well footprint and install new steel sheet pile. Construct an approximate 96 m2 single storey boathouse and approximate 54 m2 covered deck, • Satisfactory engineered design drawings were submitted in support of this application, • There is no opportunity for conversion into habitable space in the future, • The application is within the Lake Erie shoreline flooding and erosion hazard and this proposal will not negatively affect the control of flooding and erosion.
Agenda Page 62
Application# LPRCA-29/21 Plan 118, Lot 12, 13, 102 Brown Street, Norfolk County - Town of Port Dover • The proposed work – to construct a 23 m2 non-habitable accessory building, • A satisfactory site plan and construction details were submitted in support of this application, • The maintenance access to and along the existing slope is maintained, • The proposed development is setback from the stable slope which includes an erosion setback appropriate for the nature of the development, • The application is within the Lake Erie shoreline erosion hazard and this proposal should not negatively affect the control of erosion.
Application# LPRCA-30/21 Plan 207, Lot 11-15, 23 Broad Street, Norfolk County - Town of Port Dover • The proposed work – to construct a 24 m2 non-habitable accessory building, • A satisfactory site plan and construction details were submitted in support of this application, • The proposed development is setback from the stable slope, • The application is within the Lake Erie shoreline erosion hazard and this proposal should not negatively affect the control of erosion.
Financial Implication:
N/A
Prepared by: Approved and submitted by:
Bonnie Bravener Judy Maxwell, CPA, CGA Resource Technician General Manager
Prepared by:
Leigh-Anne Mauthe, BES Supervisor of Planning Services
Agenda Page 63 LPRCA-22/21 LPRCA-17/21
LONG POINT REGION CONSERVATION AUTHORITY LPRCA-19/21
Approved Application O. Reg. 178/06
LPRCA-13/21 LPRCA-16/21 LPRCA-18/21 LPRCA-28/21
LPRCA-29/21 LPRCA-27/21 LPRCA-30/21
LPRCA-15/21
Agenda Page 64
LONG POINT REGION CONSERVATION AUTHORITY STAFF REPORT
Date: March 5, 2021 File: 3.3.1
To: Chair and Members, LPRCA Board of Directors
From: General Manager
Re: Section 28 Regulation Approval Development, Interference with Wetlands & Alterations to Shorelines and Watercourses Regulations (R.R.O. 1990 Reg. 178/06)
Recommendation:
THAT the LPRCA Board of Directors approves the following Development Applications contained within the background section of this report:
A. For Work under Section 28 Regulations, Development, Interference with Wetlands & Alterations to Shorelines and Watercourses Regulations (R.R.O. 1990 Reg. 178/06),
LPRCA-24/21 LPRCA-25/21 LPRCA-31/21
B. That the designated officers of LPRCA be authorized to complete the approval process for this Development Application, as far as it relates to LPRCA’s mandate and related Regulations.
Link to Strategic Plan:
Strategic Direction #1 – Protect People and Property from Flooding and Natural Hazards Strategic Direction # 2 – Deliver Exceptional Services and Experiences Strategic Direction # 4 – Organizational Excellence
Background:
Application# LPRCA-24/21 Concession 8, Part Lots 24, 1943 County Line Road 74, Norfolk County - Townsend • The proposed work – to remove the existing concrete culvert and replace with a pre-cast concrete box culvert, • Satisfactory engineered design drawings were submitted in support of this
Agenda Page 65
application, • The successful contractor will submit an Environmental Mitigation Plan for LPRCA review and approval, • The application is within the riverine valley hazard associated with Sandusk Creek and this proposal will not negatively impact the control of flooding and erosion.
Application# LPRCA-25/21 Concession 5, Part Lot 10, Concession 5 Walpole, Haldimand County- Walpole • The proposed work – to repair the existing bridge including the abutments and soffit, • Satisfactory engineered design drawings were submitted in support of this application, • The successful contractor will submit an Environmental Mitigation Plan for LPRCA review and approval, • The application is within the riverine valley hazard associated with Sandusk Creek and this proposal will not negatively impact the control of flooding and erosion.
Application# LPRCA-31/21 Concession 1, Part Lot 14, 1337 Lakeshore Road, Haldimand County– Rainham • The proposed work – to construct a 245 m2 residential structure, • A satisfactory site plan and construction details were submitted in support of this application, • No habitable space is proposed win the flooding hazard, • The application is within the Lake Erie shoreline flooding hazard and this proposal will not negatively affect the control of flooding.
Financial Implication:
N/A
Prepared by: Approved and submitted by:
Bonnie Bravener Judy Maxwell, CPA, CGA Resource Technician General Manager
Agenda Page 66
LPRCA-24/21 LONG POINT REGION CONSERVATION LPRCA-25/21 AUTHORITY
Applications To Be Approved O. Reg. 178/06
LPRCA-31/21
LPRCA-270/20
Copyright 2021 Long Point Region Agenda Page 67 Conservation Authority
LONG POINT REGION CONSERVATION AUTHORITY STAFF REPORT
Date: February 22, 2021 File: 2.1.F.1.6
To: Chair and Members, LPRCA Board of Directors
From: General Manager
Re: Ecological Survey Quotes – 2021 Survey Season (J Maxwell)
Recommendation:
THAT the LPRCA Board of Directors approves the proposal submitted by Natural Resource Solutions Inc. to conduct ecological inventories of identified Conservation Authority properties – totaling 380.29 Acres/153.90 Hectares, encompassing 5 properties for a total submitted bid of $19,350 plus HST.
Link to Stategic Plan:
Strategic Direction #2 – Deliver Exceptional Services and Experiences Strategic Direction #4 – Organizational Excellence
Background:
On an annual basis, Long Point Region Conservation Authority conducts ecological inventories on properties where forest management activities will be undertaken as part of the 5-year Forest Management Operating Plan. A qualified ecologist is retained to complete all of the necessary field work to ensure any protected species or their habitat is not impacted as defined by the Endangered Species Act. Surveys are conducted in the spring, summer and fall to ensure all vegetative communities are sampled. This year a total of five properties; Harris Floyd Tract (Block #3), Abbott Townsend Tract, Blommaert Tract, McKonkey Tract and Cullver-Wintermute Tract with a total of 380.29 Acres/153.90 Hectares will be surveyed. The scope of the project will be limited to only those species that are protected by legislation, or species that may potentially be designated under the Act within the next one to two years.
Requests for quotes were prepared and emailed to five consultants that specialize in Ecological Surveys.
Agenda Page 68
Results were as follows:
Natural Resource Solutions Inc $19,350 + HST LGL Limited $25,076 + HST Blue Oak Native Landscape $32,400 + HST
Comments:
It is recommended the Board award the contract to the lowest bidder Natural Resource Solutions Inc. to conduct ecological inventories at identified Conservation Authority properties for a total purchase price of $19,350.
Financial Implication:
The 2021 approved budget included $20,000 for Ecological Surveys.
Prepared by: Approved & Submitted by:
Debbie Thain Judy Maxwell, CPA, CGA Forest Technician General Manager
Agenda Page 69 LONG POINT REGION CONSERVATION AUTHORITY STAFF REPORT
Date: February 22nd, 2021 File: 1.3.7.1
To: Chair and Members, LPRCA Board of Directors
From: General Manager
Re: Timber Tender LP-333-21 Harris Floyd Tract – Block #2 (J Maxwell)
Recommendation:
THAT the LPRCA Board of Directors accepts the tender submitted by Townsend Lumber Inc. for marked standing timber at the Harris Floyd Tract – Block #2– LP- 333-21 for a total tendered price of $101,821.
Link to Strategic Plan:
Strategic Direction #2 – Deliver Exceptional Services and Experiences Strategic Direction #4 – Organizational Excellence
Background:
As part of the ongoing forestry program of the LPRCA, staff prepared and the Board of Directors approved the prescription/operating plan for the Harris Floyd Tract – Block #2 The Harris Floyd Tract – Block #2 is 50 acres and is located on Lot 9, Concession 5, Houghton Township.
Forestry staff implemented marking in the field then prepared and mailed tenders to various sawmills and timber buyers.
Tender Results:
Harris Floyd Tract – Block #2 1) Townsend Lumber Inc. $101,821 2) Shannon Porter $90,500 3) Leonard Pilkey $84,300
Comments:
It is recommended that the Board accepts the highest bid of $101,821 submitted by Townsend Lumber Inc. for the Harris Floyd Tract – Block #2 timber contract.
Agenda Page 70
Financial Implication:
Funds are to be applied towards the 2021 Forestry Operations Budget that has a target of $300,000 in revenues. To date, $186,596 has been generated which includes the Harris Floyd Tract – Block #2.
Prepared by: Approved & Submitted by:
Debbie Thain Judy Maxwell, CPA, CGA Forest Technician General Manager
Agenda Page 71 LONG POINT REGION CONSERVATION AUTHORITY STAFF REPORT
Date: February 23, 2021 File: 1.3.3.4
To: Chair and Members, LPRCA Board of Directors
From: General Manager
Re: 2021 Motor Pool Vehicle Purchase (A. LeDuc)
Recommendation:
THAT the LPRCA Board of Directors accepts the tenders submitted by Stauffer Motors Limited for two new 2021 Ford F150 4x4 Regular Cab Pickup Trucks for $76,564.
Link to Strategic Plan:
Strategic Direction #2 – Deliver Exceptional Services and Experiences Strategic Direction #3 – Support and Empower Our People Strategic Direction #4 – Organizational Excellence
Background:
As part of the 2021 Capital Budget two 4x4 trucks were added to the motor pool fleet to replace aging vehicles and help improve winter safety and towing /hauling capacity. The trucks being replaced were acquired in 2008.
Tender Results:
The tender (LP-015-21) for two new 4x4 regular cab pickup trucks was posted on the LPRCA website and sent out to 10 vendors. The tender closed on Thursday, February 18, 2021 at 4:00 p.m. with three vendors submitting bids. The accepted bids were opened publicly with the following results (all bids are exclusive of HST):
Meets/Exceeds RFT Price Bidder Model Requirements (Excluding HST) Stauffer Motors Ford F150 $ 76,564 Demeyere Chrysler Ram 1500 $ 76,990 Eichenberg Chrysler Ram 1500 $ 79,996
Comments:
All the submitted bids met or exceeded the required tender specifications.
It is recommended the Board award the tender to the lowest bidder Stauffer Motors for two new
Agenda Page 72
2021 Ford F-150s for a total purchase price of $76,564 (excluding HST).
Financial Implication:
The Approved Capital Budget for the purchase of pickup trucks was $82,000. The positive variance is $5,436. The difference between the budget and actual is transferred to an internally restricted capital levy reserve as part of the fiscal year-end process.
Prepared by: Approved and submitted by:
______Aaron LeDuc, CPA, CGA Judy Maxwell, CPA, CGA Manager of Corporate Services General Manager/Secretary Treasurer
Agenda Page 73
LONG POINT REGION CONSERVATION AUTHORITY STAFF REPORT
February 25, 2021 File: 3.0.1.3
To: Chair and Members, LPRCA Board of Directors
From: General Manager, LPRCA
Re: 2021 Restoration Contract
Recommendation:
THAT the LPRCA Board of Directors approves the tender received from TRITREE Reforestation for a total of $19,054.82 (taxes included) to plant 34,484 trees for LPRCA’s Spring 2021 Restoration contract.
Link to Strategic Plan:
Strategic Direction #2: Deliver Exceptional Services and Experiences Strategic Direction #4: Organizational Excellence
Background:
Through LPRCA’s Watershed Services – Healthy Watershed Department, staff undertake a variety of restoration activities including landscape restoration, native groundcover establishment, and tree planting. To help fulfill our goals, we contract out the tree planting activities. The following tenders were received for 2021:
● TRITREE Reforestation - $19,054.82 (Tax included) ● Brinkman Reforestation Ltd. - $24,549.16 (Tax included) ● Tamarack Reforestation Inc. - $23,769.82 (Tax included)
Financial Implications:
The tree planting sites covered under this tender are funded by Forests Ontario’s 50 Million Program and the Highway of Heroes Program, Ontario Power Generation’s Regional Biodiversity Funding Program, ALUS Projects, and user pay for the Private Land Tree Planting Program. It is within LPRCA’s budget to plant 34,484 trees.
The 2021 approved budget for the Tree Planting Program:
Expenses: 2021 Budget 2021 Forecast
Planting Expense $29,700.00 $22,192.50
Prepared by: Approved and submitted by:
Paul Gagnon Judy Maxwell, CPA, CGA Lands & Waters Supervisor General Manager
Agenda Page 74 LONG POINT REGION CONSERVATION AUTHORITY STAFF REPORT
Date: February 24, 2021 File: 2.1.C.1.1.4
To: Chair and Members, LPRCA Board of Directors
From: General Manager
Re: Waterford North Conservation Area Phase 3 Campsite Electrical Upgrades
Recommendation:
THAT the LPRCA Board of Directors accepts the tender submitted by Darlington Wiring & Plumbing Ltd. for the Waterford North Conservation Area Phase 3 Campsite Electrical Upgrades for a bid price of $50,642.70 plus HST.
Link to Strategic Plan:
Strategic Direction #2 – Deliver Exceptional Services and Experiences Strategic Direction #4 – Organizational Excellence
Background:
As part of the ongoing capital investment into the infrastructure of campgrounds and parks of the LPRCA, Waterford North Conservation Area (WNCA) has been undergoing a redesign and services upgrade.
Two phases were completed in 2019 and 2020 which added 86 electrical and water campsites. Prior to the upgrades, the park originally had 100 sites with no services. Phase 3 will add 52 electrical and water campsites so the park will have a total of 138 serviced campsites.
Phase 3 will again be a hybrid project as staff will do site preparation, trench and backfill for the water and electrical services and install the water services. The tender was for the material and labor for electrical services for 52 campsites.
The results of the tender are as follows: . 1) Darlington Wiring & Plumbing Ltd. $50.642.70 2) Norfolk Electric $85,665.00
Comments:
The submitted bids both met the required tender specifications. It is recommended the Board award the tender to the lowest bidder, Darlington Wiring & Plumbing Ltd., to complete Phase 3 of the campsite electrical upgrades for Waterford North Conservation Area for a total purchase price of $50,642.70 (excluding HST).
Agenda Page 75
Financial Implication:
The Phase 3 project was approved in the 2020 budget for $157,700 and the bid is within the allocated budget.
Prepared and submitted by:
Judy Maxwell General Manager
Agenda Page 76