2014 Annual Report AMO Voicea forYOU

-3- Table of Contents

2014: Year in Review

Message from the President...... 4 Message from the Executive Director...... 6 AMO Board of Directors Strategic Objectives - Final Report Dec. 2014...... 7 -MOU Memorandum of Understanding...... 11 Message from the Secretary-Treasurer...... 12

AMO is...

The AMO Board...... 14 The AMO Team...... 15 AMO Members ...... 16 AMO Supporters...... 22

Our Work

Task Forces...... 23 Appointments...... 35

Financial Statements

Independent Auditors’ Report...... 44 Statement of Financial Position...... 46 Statement of Operations...... 47 Statement of Changes in Net Assets...... 48 Statement of Cash Flows...... 49 Notes to the Financial Statements...... 50

-4- 2014 Year in Review Message from the AMO President 2014 was another busy year for your Association. I want to thank Russ Powers for his leadership and work as AMO President from 2012-2014. While he retired from his council position in Hamilton last fall, he continues to be a municipal government supporter. It was also was a year with both municipal and provincial elections so not only were lawns covered in leaves, but also election signage. The Province is proposing to move its set election to springtime. This would eliminate the overlap of campaigns, but it would seem that provincial budgets would no longer be passed until at least half way through the municipal budget year. This will have its own set of consequences. It also means that trying to influence political Gary McNamara platforms will be even more critical and timely. President, AMO 2014 saw a 56% turnover of municipal elected officials, the vast majority never having held public office. The election results also impacted the AMO Board, necessitating the filling of eight Board vacancies. The Board was at its full 43 member strength in relatively short order and we continue to see caucus representation that spans the province. This breadth of perspective and experience is invaluable to our work. The early part of 2014 was challenging. A lot of effort went to trying to get traction on several Bills that supported municipal governments through the House and Standing Committees, such as the legislation that was to add new collection tools for fines under the Provincial Offences Act. But inertia in the House was endemic and somewhat frustrating as few Bills became law. It was clear that this could not be sustained so AMO released a mid-term report card on and its 2014 provincial election strategy. (See inset on page 10: AMO 2014 Provincial Election Priorities.) After the election, our priority was to influence the majority government’s Fall Economic Statement and its 2015 budget preparation and that balancing the budget on the backs of property taxpayers was unacceptable. It will always be unacceptable. It is a constant in our work with Ministries and at the Memorandum of Understanding table. (Refer to page 11 for more details.)

-4- -5- Last September, Premier Wynne, for the first time We work continuously to keep our members in provincial history, made public Ministerial informed of what is happening. We alert you Mandate Letters which set out key expectations of when we need your help locally because advocacy the Ministers. The good news is we have a better requires both a top down and bottom up approach. sense of what each Minister is to accomplish. Consistent, principled advocacy positions are hard The challenge is the rate and speed at which for any government to ignore. So I urge you to each Minister is pursuing their policy initiatives watch for and read our push outs. There may be and more critically, where the policy will land in many of them, but that is because the government terms of direction and implementation. We are has a very active policy agenda. There are 15 actively working on responses to many ministerial Ministries that in some form or fashion touch consultations that began late 2014, which has made municipal governments and they are all active. We for an even busier 2015. don’t want you left behind or surprised. I want to highlight one important initiative. This is my second term as President and I appreciate The Board approved work toward developing a the confidence that members have shown as well as forward looking fiscal framework for municipal the warm welcome as I travel the province. When governments. Called “What’s Next Ontario?” it meeting with the Premier, Ministers and MPPs of documents the past municipal fiscal journey and all parties, I take with me the Board’s positions and projects future expenditures. Even with the $1.5 demonstrate their merits based on circumstances plus billion upload, municipal governments are which members have shared. That is what makes working today with 9 cents of every household tax AMO so valuable – to explain why a one-size fits dollar to fund a greater range of every day services all approach is not in the best interests of the than the province and federal governments. This is province or municipal governments. The diversity not sustainable, at least in the absence of significant of Ontario’s 444 municipal requires flexibility as annual property tax increases. This project involves communities change over time. a lot of consultation with members, seeking their In conclusion, the sector succeeds best when ideas about the future. Only by working together Ontario’s municipalities are committed to can we build a solid framework and advocacy supporting one another. Mutual support and agenda. Thank you to all that have participated cooperation achieves far more than we could ever in the first phase and we look forward to your achieve as individual municipalities. continued interest and support as we build a proposed sustainable fiscal framework. Check out the Board’s 2014 Strategic Objectives and Status Report (pages 7 - 10). It documents a mountain of work and successes … an arbitration Gary McNamara award that resulted in $15 million more for President, AMO & Mayor, Town of Tecumseh municipal Blue Box programs, recommendations on how to modernize policing and impact its costs and P.S. Please check out the Ontario-AMO MOU improvements to the land use planning system. and its activity for 2014 on page 11 -6- Message from the Executive Director

“In the midst of winter, I found there was, within me, an invincible summer. And that makes me happy. For it says that no matter how hard the world pushes against me, within me, there’s something stronger – something better, pushing right back.” - Albert Camus

I am tempted to end my report at the end of will impact municipal governments. The this quote because the quote is right – in life, Association’s Board and staff is driven to work and play. In the work at AMO, this is ensure that any Bill affecting municipal particularly so. Policy in a political world is in government is motivated by good public some ways an endurance feat. When I reflect policy, that it comes with financial capacity on the Board’s Strategic Objectives over the (is not downloading or offloading) and years, and especially 2014, endurance has implementation does not bring unintended been an important feature. But at the best consequences. Members input and local of times, policy change through legislation advocacy help always. So thank you for your or program delivery is not an overnight role and efforts. Thank you for your dedication matter. Policy outcomes often are derived by to your communities and to the well-being of concensus of opposing groups, so the landing the sector and your association. place may not be the preferred. Sometimes I will end here to watch the sun set on a warm, we see incremental change over the years. lovely summer evening and reflect on the That was the case with the Municipal Act. privilege of leading a dedicated staff and a It took 10 years and 3 attempts before the strong, visionary and supportive Board and legislation reflected natural person’s powers President. and broad authorities within spheres of jurisdiction. We are entering its 5-year review and I hope that we can maintain its acknowledgement that the province does not need heavy oversight or micromanage municipal governments. Pat Vanini 2015 will see a great deal of legislation that Executive Director, AMO -7- AMO Board of Directors Strategic Objectives Final Report: Dec. 2014 POLICY BASED ACTIVITIES indicated generally his interest in pursuing change and during election was committed to introduce #1: Continue to push passage of Provincial Offences Act package of legislative/regulatory change in 2015; (POA) fine collection Bill and Waste Reduction Act (WDA) AMO setting up its own Modernization of Policing that have stalled in Legislature. Task Force and will begin work post municipal Status: Majority government reintroduces POA election with intent to present its advice in early legislation and AMO prepares to appear before 2015. Standing Committee to advance approval; WDA #6: AMO facilitates discussion/work of a Steering will take more time to advance need for municipal Committee representative of those impacted negatively role to recognized and elements of the legislation and positively by the OPP proposed billing model clearer. Status: AMO agreed to convene a group of #2: Continue to advocate for introduction of Joint and impacted communities and to try to facilitate Several Liability a more acceptable model given the breadth of Status: Government withdraws support for a impacts with the OPP proposal. The OPP Billing practical and fair solution regarding limits on Steering Committee’s report was provided to municipal liability; is now tied up in ‘evidence Ministry on April 10; Committee did not reach based’ information that insurance rates will concensus on one formula but did put forward a become stabilized (Saskatchewan Model) and number of recommendations about transparency victims not disadvantaged; evidence requires and accountability (e.g., 3rd party audit of costs, insurance industry to offer evidence and this models, and 4 year phase-in and principles seems to be connected to government relations for a model and two options and mitigation on broader auto insurance cost. approaches); #3: Continue to advocate for changes to Interest Government has made a decision on the model Arbitration legislation (used the Committee’s principles but not the options); undertook 3rd party audit and took a Status: Governments interest arbitration process 5 year phase-in; government implementation facilitated with a former judge and the fire/ police plan rolled out and they is met with each affected associations concluded earlier in year without municipal government; consensus; Premier asks Minister to work toward with AMO and Union Associations; several AMO is continuing to discuss the ‘cumulative meetings with Minister about to achieving some impact’ issues of the financial changes for some concensus on capacity to pay and other issues; of the communities (e.g., dam payment; OMPF unlikely province will act without concensus. reduction; OPP) as part of fiscal health. #4: Improve outcome for current Blue Box dispute on #7: 2014-15 OMPF strategy that sees sector supporting stewards obligations to municipal costs AMO’s repeated call for delay in further reduction Status: Blue Box arbitration decision meant Status: Governments interest arbitration process municipalities will received full 50% of their costs; facilitated with a former judge and the fire/ police decision also notes that newspaper in-kind not fair associations concluded earlier in year without although this was not in scope of the dispute. consensus; Premier asks Minister to work toward with AMO and Union Associations; several #5: Focus research and advocacy on the cost drivers that meetings with Minister about to achieving some contribute to unsustainable police and fire costs concensus on capacity to pay and other issues; Status: MCSCS Future of Policing Advisory unlikely province will act without concensus. Committee to complete its work; Minister has

-7- -8- #8: Getting ready for Province’s review of Education #10: Influence positive outcome on Provincial Policy Property Tax and Business Education Tax and Provincial Statement, land use planning and DCA review. Land Tax; impacts of the Budget’s reduction plan for Status: New PPS announced in February – some Special Dam Payment ($4 m). success in that rural and northern has greater Status: PLT review started prior to the provincial flexibility and PPS is no longer one size for election and work progressed and anticipated all; some emerging concerns from different outcomes as part of 2015 Budget; municipalities with reviews of Greenbelt, NEC and food land; Education Property Tax is no longer a review area for the province; AMO facilitated caucus discussions on SLAPP (northern interests/concerns vs subdivision Budget held surprise phase out of Special Dam development in south) and provided advice to the Payment which was a program in response province as to how it could achieve solution to to previous government policy to not permit different impacts; property tax of these facilities; Premier indicated at AMO conference that willing to re-examine Undertook DCA push before the election as taxation as solution. MMAH had concluded its consultation; during the campaign, gov’t committed to removing the #9: Infrastructure funding (Canada and Ontario) 10 per cent discount on transit development Status: Concluded federal negotiations and signed charges and how to deal with historical averaging Canada-Ontario-AMO- Gas Tax Agreement; on service level; AMO continued to advance all of the new AMO-municipal agreements have municipal long standing interests. been executed; #11: Human services integration model Implementation of the 2009-14 federal gas tax Status: Continued to work with OMSSA and social administration surplus dispersal was completed in service managers/ DSSABs on this; language of July and municipal governments appreciative of government has changed from ‘transformation’ this extra funding; and it has backed off proposed integrated Canada-Ontario signed BCP Small Communities model; during the election, gov’t committed Component and released program details in to move forward on social assistance reform August with initial Expression of Interest due 2nd by streamlining social assistance benefits and week of September; it has broader investment administration. categories for municipalities; #12: Affordable housing solutions for Ontario AMO’s advocacy on a $100m provincial fund for Status: Worked with OMSSA and Housing Services smaller communities that advances an “formulaic” Corporation end of operating agreements; in June, approach; Gov’t announces a program design Housing Services Corporation completed their End of 50% as formula and 50% as grant application of Operating Agreement paper jointly funded by with a review at year 3 to consider going to OMKN; 100% formulaic; province is focused on core infrastructure; Worked with FCM and City of Toronto to highlight need for greater affordability and role of federal Both federal and provincial funding programs will govt’; promoted FCM’s housing crunch campaign be centred around asset management and this with members; will be an important input/outcome element to future advocacy; Provincial budget responded to advocacy with enhanced annual funding for the Community The 2014 budget provides for $28.9 billion for Homelessness Prevention Initiative by $42 million transit over 10 years, including $15 billion for starting in 2014–15, to a total of $294 million; the GTHA and $13.9 billion for infrastructure in communities outside the GTHA so more work/ AMO working on longer term affordable housing discussion on these program designs to come. recommendations as advice to MMAH. -9- #13: Policy research/development on long-term parties; membership expressed strong support municipal fiscal sustainability. and appreciation for the work and products completed Status: Significant project that will need to reflect research, the differences within Ontario and broad - AMO’s “First 100 days” strategy was actioned to membership consultation as look at what would advance priorities not achieved in the previous improve municipal fiscal sustainability; “What’s session (e.g., POA, DCA, and infrastructure). Next Ontario?” is a multi-phased project that will lead to a significant advocacy platform for late 2015 and 2016. ADMINISTRATIVE AND MEMBER SERVICES ACTIVITIES #14: Response to Private Members Bills Status: Successful in having the Standing Committee to not report to the House on the #1: Asset management training framework that meets flawed Private Member’s Prompt Payment Bill municipal needs with focus on elected officials 69 by working with a broad coalition of public Status: Coordinated a road map within AMO (LAS, and private sector owners; government intends OMKN, Gas Tax, Policy) and with others; partnered to undertake a better process for policy review of with MFOA and Public Sector Digest to strengthen Construction Lien Act and awaiting release of the municipal finance practices; over 150 participants related information; at symposium; executed training in the post Private member bills died when election was municipal election period to ensure councils called. In the minority gov’t situation, there was properly equipped given the focus and role that a great deal of additional work to influence these AMP (including capital and finance planning) will pieces of legislation that are not required to go take within infrastructure funding programs; we through the MOU process. don’t want to see any municipality left behind. #15: Ensure upload agreement continues. #2: Capture municipal election results and council data faster and improve our database Status: All parties in the election committed to implement the upload as per the 2008 agreement; Status: On-line reporting system and process the Budget maintained the agreement. highly successful; completed; news media usage and permitted AMO to provide statistics #16: Post 2014 Municipal Election Act review much faster; greatly improved our membership Status: Work began in December to review the database. Act and the Association’s previous positions (e.g., #3: 2014-18 Education Plan with new on-line programs change date of nominations and start of new council term) and any new areas for change as Status: Multi-year plan completed and will be a result of the 2014 election with feedback from reviewed periodically based on feedback; post- municipal returning offices in the post- election election program ready. period; Land use planning on-line course module Gov’t wants to have ‘ranked ballot’ as optional launched approach and work will address this too; Board #4: Transition OMKN with end of MMAH funding will prepare policy positions in response to 2015 agreement provincial consultation. Status: On-going investigation of other #17: Readying for potential provincial election and “first partnership/funding approaches 100 days” strategy #5: MIDAS Enhancements Status: AMO implemented the Board’s “Good Status: P - MIDAS relies on FIR and MPMP data Idea/Bad Idea” communications strategy; (this under budgetary review at the province); undertook environmental scanning and analysis enhancements of MIDAS have been delayed until of provincial parties’ platforms produced and we better understand what the province intends received responses to key priorities from the major and the impacts. -10- AMO 2014 Provincial Election Priorities. #6: Review/manage implications for the corporation of the new Ontario Not for Profit legislation and GOOD IDEAS regulations if passed PAllow communities to achieve their full potential Status: - Legislation was not passed; it would affect some of the corporation’s practices and • Continue to upload the Province’s social service and court impact our costs; monitoring. security costs • Provide funding for municipal infrastructure #7: Grow partners program that complements our • Provide funding for transit mandate • Respect local planning decisions and reduce related costs Status: - Limited progress given priority of other • Reduce energy costs initiatives • Improve coordination of economic development initiatives

- Some early research underway on broader sponsorship opportunities (e.g., conference multi- PHelp people achieve their full potential year). • Provide affordable housing #8: Continue to find ways to strengthen relationship • Ensure that social assistance helps people find new and better with other municipal groups and third parties that can jobs assist our advocacy efforts • Settle newcomers with appropriate support Status: Interest arbitration with OHA, OCOC, ESSC Reduce the cost of government continues; • Streamline administrative processes OHBA, OAPSB and third party construction • Place fair limits on municipal liability companies on Bill 69; • Reward businesses and consumers who reduce their waste Ontario Police Services Board Association on policing policy; PPromote safe and affordable emergency services Ontario Fire Chiefs Association. • Make sure Ontario communities can afford emergency services • Welcome changes that achieve better outcomes for What’s been added to the Work communities Plan in terms of new, significant • Restore faith in interest arbitration activity? • Ensure that policing costs are shared fairly and transparently

Accountability and Transparency Act introduced in March 2014. PSupport long-term planning

Federal Anti-Spam Legislation was implemented: • Create more reasonable planning processes and deadlines individual consents achieved and website and • Recognize the importance of the Ontario Municipal communications set up for on-going compliance. Partnership Fund

Special Dam Payment reduction of the Province: provided advocacy and advice to MoF on alternatives. PWork in partnership with municipal governments

Energy Planning/Programs: multiple planning initiatives BAD IDEAS undertaken by Ministry of Energy, OEB, OPA. O Downloading the Ontario Government’s responsibilities Double Hatter Strategy involving an individual who is and costs onto the shoulders of municipal governments and challenging the union who wants the City of Toronto to property taxpayers fire him (grievance case in October) and application to the OLRB on Duty of Fair Representation (AMO seeking OCreating new responsibilities that aren’t funded intervener); advocacy is for provincial legislation that would offer some protection. OApplying a ‘one-size-fits-all’ approach to communities

OTying the hands of local governments -11- Ontario - AMO Memorandum of Understanding

On December 19, 2001, AMO signed the ground breaking Memorandum of Understanding (MOU) with the Government of Ontario. It is a formal recognition of the principle of consultation between the Province and Ontario’s municipal governments. In 2005, the requirement for an MOU was enshrined in legislation, which means all future provincial governments must have an MOU with AMO.

In principle, the MOU is about recognizing Ontario’s municipalities as respected partners of the province, different from other public sector entities because of the taxing authority and the broad range of services that relate to many ministries. So what is the MOU all about? It commits the Province to consult with AMO in advance of any statutory or regulatory changes, particularly where there is any potential impact on municipal budgets. It means AMO can bring items to the table too. We alert the government to emerging issues and provide advice on solutions as well as information on municipal interests including fiscal matters. In addition, the MOU obligates the province to involve AMO in federal agreement negotiations or other federal matters that have a direct municipal impact.

Over the past, AMO has weighed in on countless provincial and federal policies that affect municipal governments, to fight for strong and effective municipal government and provincial policies that are practical, flexible and appropriately funded. Every year there is a joint report. Check them out at http://bit.ly/1eunIiP -12- Message from the Secretary Treasurer

AMO continues to provide regional based educational sessions, but has 1also introduced on-line training with a very successful course “So You Want to Run for Council” followed by a second on-line program on Land Use Planning. The on-line approach is cost efficient for members as it eliminates travel related costs, which means municipal education components of budgets can be stretched further. We will continue to Scott Wilson identify additional training priorities that Secretary-Treasurer, AMO will help municipal officials expand their knowledge and skills.

I am pleased to provide you with my report on the financial and administrative activities of the Association for 2014. I want to AMO designed a highly successful acknowledge that the Secretary-Treasurer municipal election results tracking position has been shared role during the site on its website. This generated 2014-16 Board term. I particularly want 2 a great deal of interest and use by the to recognize the work of Grant Hopcroft media and certainly members. The who held the position for much of 2014. cooperation of the municipal returning Grant is the only person to have held both officials was a key to making this success the President’s position and the Secretary- possible. Treasurer position. His commitment is nothing less than remarkable. The administrative arm of AMO provides a broad range of support, from financial Like other corporations, AMO and asset management to the Association’s had to comply with the federal technology backbone, to its educational 3government’s antispam law (CASL). program planning. The Board’s 2014 This required changes to some of our Strategic Objectives and Status Report policies and practices and on-going provide more detail on the work of the compliance is important. Corporate Services. I wish to highlight a few of 2014’s more unique activities. -13-

Membership: financial shape although it had a small deficit. Year over year, AMO continues to have a The revenue sources for the corporation are very consistent membership base that is primarily from its membership fees and its a strong signal to the province that the educational programming. The 2014 Annual sector is strong, supportive and works Conference was successful notwithstanding together. In 2014, there were 418 municipal fewer delegates in the municipal election year. members. In addition, there were 34 The Board continues to strive for effectiveness supporters/partners and these relationships and efficiency as it works to achieving results help us advance the interests of municipal for members. government. Respectfully submitted, Customer Service: AMO continues to provide its members with a very valuable free web-based financial benchmarking tool, the Municipal Information and Data Analysis System Scott Wilson (MIDAS). This tool instantly converts the raw Secretary-Treasurer, AMO; and FIR and MPMP data, going back to 2000, into CAO, County of Wellington meaningful reports, making benchmarking exercises convenient and fast. Report results can also be visually interpreted through a powerful Geographic Information System. MIDAS continues to be very popular with our members, with almost 650 individuals accessing the tool. If you are not using it then check it out!

Finances: The Annual Report includes a copy of the audited financial statement for the year ending December 31, 2014. AMO’s Audit Committee meets with the Auditor as part of the accountability framework. The Association continues to be in good -14- THE AMO Board Gary McNamara* Scott Wilson* * indicates member of the AMO President Secretary-Treasurer Executive Committee Mayor, Town of Tecumseh CAO, County of Wellington County Caucus Northern Caucus Rural Caucus

Bob Sweet* Dave Canfield* Ron Eddy* Caucus Chair Caucus Chair NW Caucus Chair Councillor, County of Renfrew Mayor, City of Kenora Mayor, Jo-Anne Albert NOMA President Ronald Holman ROMA Chair Councillor, County of Hastings Alan Spacek* Eric Duncan Caucus Chair NE Mayor, Township of Rideau Lakes Chair, Eastern Wardens’ Caucus Mayor, Town of Kapuskasing Liz Huff Warden, United Counties of FONOM President Councillor, Township of Leeds Stormont, Dundas & Glengarry Mac Bain and the Thousand Islands Randy Hope Councillor, City of North Bay Bill Vrebosch Chair, Western Wardens’ Caucus Michael “JJ” Doody Mayor, Municipality of East Ferris Mayor, Municipality of Chatham- Councillor, City of Timmins Chris White Kent Ron Nelson Mayor, Township of - Eramosa Paul McQueen Mayor, Township of O’Connor Chris Wray Councillor, County of Grey Phil Vinet CAO/Clerk-Treasurer, Scott Wilson Mayor, Municipality of Red Lake Municipality of Wawa CAO, County of Wellington Large Urban Caucus Regional and Single Small Urban Caucus Tier Caucus Rick Goldring Roger Anderson* Lynn Dollin* Caucus Chair Caucus Chair Caucus Chair, OSUM Chair Mayor, City of Burlington Regional Chair, Region of Deputy Mayor, Town of Innisfil Brian Bigger Durham Gail Ardiel Mayor, City of Colin Best Deputy Mayor, Town of the Blue Chris Friel Councillor, Region of Halton Mountains Mayor, City of Paul Grenier Jim Collard Kevin George Councillor, Region of Niagara Councillor, Town of Niagara-on- Councillor, City of Kingston David Henderson the-Lake Mayor, City of Larry McCabe CAO, Town of Goderich Chair, LUMCO Ken Seiling Mayor, City of Chair, MARCO Jamie McGarvey Regional Chair, Region of Mayor, Town of Parry Sound Deborah Reader Waterloo Graydon Smith Government Relations, Office of Mark Taylor the CAO, City of Mayor, Town of Bracebridge Deputy Mayor, City of Lou Turco Association francaise Councillor, City of Sault Ste. Allan Thompson des municipalites de Marie Councillor, Region of Peel l’Ontario Clermonte Lapointe Chair, AFMO Mayor, Township of McGarry -15- THE AMO Team as at time of print (August 2015)

Executive Director The Executive Director’s office has the operational oversight of the organization which includes achieving the strategic objectives and related financial plan as approved by the Board. The office also administers the corporation’s bylaw and supports the President and the Board in the conduct of the Association’s business and activities. • Pat Vanini, Executive Director • Lorna Ruder, Executive Assistant • Bruce McLeod, Coordinator, Municipal Employers Pension Centre of Ontario

Policy Services and Government Relations Gas Tax Implementation A team of policy advisors conduct policy analysis and AMO, on behalf of the Government of Canada administers the research on a wide range of issues. Policy staff work with Federal Gas tax Fund ($587 million annually) for 443 Ontario Taskforces to develop and recommend policy positions to municipalities. the Association’s Board. The team undertakes government relations and advocacy activities to achieve the strategic • Judy Dezell, Project Manager objectives of the corporation and to ensure membership are • Lovely Devaya, Administrative Assistant fully informed. • Salman Zafar, Policy Advisor • Monika Turner, Director of Policy • Renatta Austin, Policy Advisor Local Authority Services (LAS) • Cathie Brown, Senior Advisor, The LAS team delivers programs and services that help municipalities reduce the cost of common expenditures and • Evelyn Armogan, Administrative Assistant increase revenues. Some of which are the ONE Investment • Dave Gordon, Senior Advisor Program, bulk purchasing of electricity and natural gas, LED • Michael Jacek, Senior Advisor Streetlight Program, Energy Management Tool (EMT), Energy Planning Tool (EPT), Home and Auto Insurance, Group Health and • Irene Ostrowski, Administrative Assistant Dental Benefits, and the Closed Meeting Investigator Program. • Craig Reid, Senior Advisor • Nicholas Ruder, Policy Advisor • Pat Vanini, Managing Director • Matthew Wilson, Senior Advisor • Nancy Plumridge, President and Secretary- Treasurer, Corporate Services and Business • Jeffrey Barten, Municipal Energy Specialist, Development Western Ontario, The Corporate Services team is responsible for the • Corey Brown, Team Lead – Energy Billing & administration of educational functions for municipal elected Settlement officials; information services; administration and development • Taun Brown, Database/IT Specialist of the Municipal Information and Data Analysis System (MIDAS); corporate administration and finance; and technology • Sujitha Cyril, Energy Settlement & Billing Clerk plans to support all of AMO’s business. • Jason Hagan, Program Manager • Nancy Plumridge, Director of Administration & • Chris Hanlon, Manager, Energy Business Development • Aliya Khayat, Energy Billing & Settlement Clerk • Navneet Dhaliwal, Special Events & Business • Cheryl Maki, Municipal Energy Specialist, Northern Development Co-ordinator Ontario • Cathrina Gomes, Accounts Payable Clerk • Graham Proudley, Client Relations Specialist • Nasrin Hasham, Senior Accounting Clerk • Ashley Remeikis, Municipal Energy Specialist, • John Odorico, IT Manager Eastern Ontario • Heather Seaton, Accounting Manager • Scott Vokey, Manager of Energy Services • Julia Shiu, Information Analyst/Researcher • Susan Weiss, Administrative Assistant • Anita Surujdeo, Accounts Receivable/Special Events Clerk • Zenobia Tavares, Receptionist/Administrative Assistant • Snezana Vukelic, Manager, Information Services -16- AMO Members

Township of Adelaide Metcalfe City of Brantford Township of Adjala-Tosorontio Municipality of Brighton Township of Admaston/Bromley Township of Brock Town of Ajax Municipality of Brockton Township of Alberton City of Brockville Township of Alfred and Plantagenet Municipality of Brooke-Alvinston Township of Algonquin Highlands Town of Bruce Mines Township of Alnwick/ of Bruce Township of Amaranth Township of Brudenell, Lyndoch and Town of Amherstburg Raglan Township of Armour Village of Burk’s Falls Township of Armstrong City of Burlington Town of Arnprior Township of Burpee and Mills Municipality of Arran-Elderslie Township of Ashfield-Colborne- Town of Caledon Wawanosh Municipality of Callander Township of Asphodel-Norwood Municipality of Calvin Township of Assiginack City of Cambridge Town of Atikokan Town of Carleton Place Township of Augusta Township of Carling Town of Aurora Township of Carlow/Mayo Town of Aylmer Village of Casselman Township of Cavan Monaghan Town of Bancroft Municipality of Central Elgin City of Barrie Township of Central Frontenac Municipality of Bayham Municipality of Central Huron Township of Beckwith Municipality of Central Manitoulin City of Belleville Municipality of Centre Hastings Township of Billings Township of Centre Wellington Township of Black River-Matheson Township of Chamberlain Township of Blandford-Blenheim Township of Chapleau Town of Blind River Township of Chapple Municipality of Bluewater Municipality of Charlton and Dack Township of Bonfield Municipality of Chatham-Kent Township of Bonnechere Valley Township of Chatsworth Town of Bracebridge Township of Chisholm Town of Bradford West Gwillimbury City of Clarence-Rockland City of Brampton Municipality of County of Brant Township of Clearview

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Town of Cobalt Township of Faraday Town of Cobourg Township of Fauquier-Strickland Town of Cochrane Town of Fort Erie Township of Coleman Town of Fort Frances Town of Collingwood Municipality of French River Township of Conmee Township of Front of Yonge City of Cornwall Township of Frontenac Islands Township of Cramahe County of Frontenac Township of Dawn-Euphemia Town of Deep River Separated Town of Gananoque Town of Deseronto Township of Georgian Bay Township of Dorion Township of Georgian Bluffs Township of Douro-Dummer Town of Georgina Township of Drummond/North Elmsley Township of Gillies City of Dryden Town of Goderich Township of Dubreuilville Municipality of Gordon/Barrie Island County of Dufferin Town of Grand Valley Regional Municipality of Durham Town of Gravenhurst Municipality of Dutton/Dunwich Township of Greater Madawaska Municipality of Dysart Et Al Town of Greater Napanee City of Greater Sudbury Township of Ear Falls Municipality of Greenstone Municipality of East Ferris Municipality of Grey Highlands Township of East Garafraxa County of Grey Town of East Gwillimbury Town of Grimsby Township of East Hawkesbury City of Guelph Township of East Zorra-Tavistock Township of Guelph/Eramosa Township of Edwardsburgh/Cardinal County of Elgin Haldimand County Township of Elizabethtown-Kitley County of Haliburton City of Town of Halton Hills Township of Emo Region of Halton Town of Englehart City of Hamilton Township of Enniskillen Township of Hamilton Town of Erin Town of Hanover Town of Espanola Township of Harley Township of Essa Township of Harris County of Essex Municipality of Hastings Highlands Town of Essex County of Hastings Township of Evanturel

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Township of Havelock-Belmont- Town of Lakeshore Methuen Municipality of Lambton Shores Town of Hawkesbury County of Lambton United Townships of Head, Clara & Maria Township of Lanark Highlands Town of Hearst County of Lanark Municipality of Highlands East Township of Larder Lake Township of Hilton Town of LaSalle Township of Hornepayne Town of Latchford Township of Horton Town of Laurentian Hills Township of Howick Township of Laurentian Valley Town of Huntsville Municipality of Leamington Municipality of Huron East United Counties of Leeds & Grenville Municipality of Huron Shores Township of Leeds and the Thousand County of Huron Islands Township of Huron-Kinloss County of Lennox & Addington Township of Ignace Township of Limerick Town of Ingersoll Town of Lincoln Town of Innisfil City of London Town of Iroquois Falls Loyalist Township Township of Lucan Biddulph Township of Johnson Township of Machar Township of Joly Municipality of Machin Township of Madawaska Valley Town of Kapuskasing Township of Madoc City of Municipality of Magnetawan Town of Kearney Township of Malahide City of Kenora Township of Manitouwadge Township of Killaloe, Hagarty & Richards Township of Mapleton Municipality of Killarney Town of Marathon Municipality of Kincardine City of Markham Township of King Municipality of Markstay-Warren City of Kingston Municipality of Marmora and Lake Town of Kingsville Township of Matachewan Town of Kirkland Lake Town of Mattawa City of Kitchener Municipality of Mattawan Municipality of McDougall Township of La Vallee Township of McGarry Township of Laird Township of McKellar Township of Lake of Bays Township of McNab/Braeside

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Municipality of Meaford Municipality of North Middlesex Township of Melancthon Municipality of North Perth Village of Merrickville-Wolford Township of North Stormont Municipality of Middlesex Centre Town of Northeastern Manitoulin and the County of Middlesex Islands Town of Midland Municipality of Northern Bruce Peninsula Town of Milton County of Northumberland Township of Minden Hills Township of Norwich Town of Minto City of Township of O’Connor Town of Mississippi Mills Town of Oakville Town of Mono Village of Oil Springs Township of Montague Municipality of Oliver-Paipoonge Township of Moonbeam Township of Opasatika Town of Moosonee Town of Orangeville Township of Morley City of Municipality of Morris-Turnberry Township of Oro-Medonte Township of Mulmur City of Township of Muskoka Lakes Township of Otonabee-South Monaghan City of Ottawa Township of Nairn & Hyman City of Owen Sound Municipality of Neebing County of Oxford Town of New Tecumseth Town of Newmarket Township of Papineau-Cameron City of Niagara Falls Town of Parry Sound Region of Niagara Region of Peel Town of Niagara-on-the-Lake Township of Pelee Township of Nipigon Town of Pelham Township of Nipissing City of Pembroke Norfolk County Town of Penetanguishene Township of North Algona Wilberforce Township of Perry City of North Bay Township of Perth East Township of North Dumfries Township of Perth South Township of North Dundas County of Perth Township of North Frontenac Town of Perth Township of North Glengarry Town of Petawawa Municipality of North Grenville City of Peterborough Township of North Huron County of Peterborough Township of North Kawartha Town of Petrolia

-19- -20- AMO Members

City of Pickering Town of Smooth Rock Falls Township of Pickle Lake Township of South Algonquin Township of Plummer Additional Town of South Bruce Peninsula Town of Plympton-Wyoming Municipality of South Bruce Village of Point Edward Municipality of South Dundas City of Township of South Frontenac Municipality of Port Hope Township of South Glengarry Municipality of Powassan Municipality of South Huron United Counties of Prescott & Russell Village of South River Town of Prescott Township of South Stormont County of Prince Edward Township of South-West Oxford Township of Puslinch Township of Southgate City of Municipality of Southwest Middlesex Township of Southwold Town of Rainy River Town of Spanish Township of Ramara Township of Springwater Municipality of Red Lake City of St. Catharines Township of Red Rock Municipality of St. Charles County of Renfrew Township of St. Clair Town of Renfrew Township of St. Joseph Town of Richmond Hill Town of St. Marys Township of Rideau Lakes City of St. Thomas Township of Russell Township of Stirling-Rawdon Township of Ryerson Township of Stone Mills United Counties of Stormont, Dundas & Township of Sables-Spanish Rivers Glengarry Town of Saugeen Shores City of Stratford City of Sault Ste. Marie Municipality of Strathroy-Caradoc Township of Schreiber Township of Strong Township of Scugog Village of Sundridge Township of Seguin Township of Selwyn Tay Valley Township Township of Severn Township of Tay Town of Shelburne Town of Tecumseh Municipality of Shuniah Township of Tehkummah County of Simcoe Municipality of Temagami Municipality of Sioux Lookout City of Township of Sioux Narrows-Nestor Falls Township of Terrace Bay Town of Smiths Falls Municipality of Thames Centre

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Township of The Archipelago Town of Whitby Town of The Blue Mountains Town of Whitchurch-Stouffville The District Municipality of Muskoka Township of White River The Nation Municipality Municipality of Whitestone Township of The North Shore Township of Whitewater Region Town of Thessalon Township of Wilmot City of Thorold City of Windsor City of Township of Wollaston Town of Tillsonburg City of Woodstock City of Timmins Township of Woolwich Township of Tiny Regional Municipality of York Municipality of Trent Hills Township of Zorra Municipality of Trent Lakes Township of Tudor & Cashel Municipality of Tweed Township of Tyendinaga

Township of Uxbridge

Township of Val Rita-Harty City of

Township of Wainfleet Township of Warwick Town of Wasaga Beach City of Waterloo Region of Waterloo Municipality of Wawa City of Township of Wellesley Township of Wellington North County of Wellington Municipality of West Elgin Municipality of West Grey Township of West Lincoln Municipality of West Nipissing Municipality of West Perth Village of Westport

-21- -22- AMO Supporters

AFFILIATES Ontario Association of Property Association of Muncipal Tax Collectors of Standards Officers Ontario Ontario Building Officials Association Association of Municipal Managers, Ontario Municipal Water Association Clerks and Treasurers of Ontario Ontario Non-Profit Housing Association Municipal Administrators Branch of Ontario Sewer and Watermain Parks & Rec Ontario Construction Association Municipal Engineers Association Parks and Recreation Proseeds Ontario Municipal Finance Officers’ Association District of Parry Sound Social Services Ontario Good Roads Association Administration Board Ontario Municipal Administrators Rainy River District Social Services Association Administration Board Ontario Municipal Human Resources South Nation River Conversation Association Authority Ontario Municipal Social Services District of Timiskaming Social Services Association Administration Board

ASSOCIATES DISTRICTS Algoma District Services Administration Manitoulin Municipal Association Board Northwestern Ontario Municipal Association Francaise des Municipalities Association de L’Ontario (AFMO) Thunder Bay District Municipal League Association of Local Public Health Agencies PARTNERS Bluewater Recycling Association Ameresco Canada Inc. District of Cochrane Social Services CAA South Central Ontario Administration Board Mamaweswen, The North Shore Tribal Conservation Ontario Council Credit Valley Conservation Nuclear Waste Management Organization Housing Services Corporation Ontario Electronic Stewardship Kenora District Services Board Union Gas Limited Mamaweswen, The North Shore Tribal Council Manitoulin-Sudbury District Service Board Municipal Property Assessment Corporation Nipissing District Social Services Board Ontario Association of Community Futures Development Corporations

-22- -23- TASK FORCES RECOGNIZING AMO’S VOLUNTEERS

Taskforce volunteers are dedicated to making Ontario a place where people and families can live, thrive and prosper in the communities they call home, and children will have the choice and opportunity to live and work in the communities where they were raised. And we thank them for their hard work.

AMO Aggregates Task Force Purpose: to assist AMO to develop its Kevin Eby, Director, Community Planning, position on Aggregates. Region of Waterloo Ron Glenn, Director of Planning & Chief Outcomes: The Committee monitored Planning Official, Region of Halton MNR progress and provided feedback on the Bev Hendry, City Manager, City of Oshawa Aggregate Resources Act Review Rick Reitmeier, Senior Planner, Region of Halton Members: Nicholas Ruder, Policy Advisor, AMO Chair: Marolyn Morrison, Mayor, Town of Aldo Salis, Senior Planner, County of Caledon Wellington Contact: Cathie Brown, Senior Advisor, AMO Anne Vanhoucke, Councillor, Township of Christine Drimmie, Research and Policy South-West Oxford Advisor, Regional Municipality of Durham David Weldon, CAO, Town of Gravenhurst -24- TASK FORCES

AMO Barrier-Free Access Working Group Purpose: to strategically analyze emerging Members: issues related to accessibility in Ontario. This includes analysis of legislation and regulations Chair: Sandra Hames, Councillor, City of and the impact thereof on municipalities and Brampton their residents. Robin Armistead, Policy Analyst, City of London Lisa Gonsalves, Managing Director, Community Outcomes: AMO has ensured that the and Health Services, Regional Municipality of municipal perspective and input is provided in York the provincial standard development process. Joy Hulton, Regional Solicitor, Regional AMO Resource Teams have been created Municipality of York to support the development of standards Contact: Michael Jacek, Senior Advisor, AMO under the AODA, 2005. AMO representatives Gayle Jones, Manager, Service Delivery Review, participating in the standard development City of Windsor process are supported by municipal staff from Vanessa Lopak, Social Service Planning across the Province who assist in analyzing and Associate, Region of Waterloo responding to recommended standards. AMO, Joseph W. Tiernay, Executive Director, Ontario the City of Toronto, and the Province engaged Good Roads Association in policy development discussions through the Tripartite Standard Development Working Group.

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AMO Economic Development Task Force Purpose: to promote collaboration for Carl Cannon, CAO, Municipality of Port Hope economic development within Ontario’s Neil Everson, Executive Director, Hamilton municipal sector and to share economic Economic Development, City of Hamilton development information and best practices Joyce Gravelle, Councillor, Township of South amongst Ontario communities. Glengarry Brian Gregg, CAO, County of Essex Outcomes Updates provided to the Rebecca Johnson, Councillor at Large, City of membership on economic development trends Thunder Bay following every meeting. Larry McCabe, CAO, Town of Goderich Members: David Neumann, Councillor Ward 5, City of Brantford Chair: Marolyn Morrison, Mayor, Town of Doug Reycraft, MEPCO Chair, Municipal Caledon Employee Pension Centre of Ontario (MEPCO) Susan Amring, Director, Economic Tara Roy-DiClemente, Councillor, Town of East Development, City of Mississauga Gwillimbury Milena Avramovic, CAO, Township of Leeds and Contact: Nicholas Ruder, Policy Advisor, AMO the Thousand Islands Monika Turner, Director of Policy, AMO Debbie Ann Bath, Deputy Mayor/Councillor (Regional), Township of Brock Sandy White, Councillor Ward 14, City of London Matthew Wilson, Senior Advisor, AMO

-25- -26- TASK FORCES

AMO Energy Task Force

Purpose: To develop AMO’s position on Alex Chapman, Program Manager, Corporate energy conservation, local and distributed Energy, City of Guelph generation, energy David Chernushenko, Councillor – Ward 17, City efficiency, climate change and related issues of Ottawa informed by a consideration of municipal Bernie Edwards, Manager, Energy, Financial & interests as consumers of energy, LDC Administrative Services, City of Thunder Bay shareholders and community leaders. Grant Hopcroft, Director of Intergovernmental and Community Liaison, City of London Geoff Lupton, Director of Energy, Fleet and Outcomes Provided advice on Project Green Traffic, City of Hamilton Light and Regional Energy Planning; guided the development of the Ministry of Energy Suzanne Madder, Research Policy Analyst, program to fund municipal energy plans; and Environmental Policy, Town of Oakville successfully advocated for changes to the Large Larry McCabe, CAO, Town of Goderich Renewable Energy program rules. Katelyn McFadyen, Energy and Environment Officer, Town of Caledon Jay Paleja, Policy Advisor, AMO Members: Nancy Plumridge, Director of Administration Chairs: Gary McNamara, Mayor, Town of and Business Development, AMO Tecumseh, President, AMO; and Nicholas Ruder, Policy Advisor, AMO Jeff Lehman, Mayor, City of Barrie Jeremy Schembri, Project Manager, Energy & Ahmed Azhari, Coordinator, Project Environment Management, Region of Peel Management – Energy, City of Burlington Graham Seaman, Senior Manager, Peter Bacalso, Acting Manager, Energy Services, Sustainability, Town of Markham Region of Peel Alan Spacek, Mayor, Town of Kapuskasing Todd Boyd, Strategic Energy Initiatives Scott Tousaw, Director, Planning and Coordinator, Regional Municipality of York Development, County of Huron Contact: Cathie Brown, Senior Advisor, AMO Sundeep Virdi, Research Policy Analyst, Dennis Brown, Mayor, Township of Atikokan Environmental Policy, Town of Oakville Scott Vokey, Manager, Energy Services, LAS

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OFM Fire Safety in Occupancies Housing Vulnerable Ontarians

Purpose: The purpose of this committee is to Members: be a municipal reference group to the provincial government on legislation and regulations Chair/Contact: Monika Turner, Director of related to fire safety of residences housing Policy, AMO vulnerable Ontarians. Mary Ellen Bench, City Solicitor, City of Mississauga Outcomes: The Committee provided advice Cathy Hoffman, Director, Human Resources & to the Office of the Ontario Fire Marshal on Organizational Development, Municipality of municipal implementation considerations. Chatham-Kent Mike Seiling, Director of Building & Chief Building Official, City of Kitchener

-27- -28- TASK FORCES

AMO OPP Billing Steering Committee

Purpose: To present a common municipal David Conn, Mayor, Township of Seguin voice on issues related to OPP billing and to Brian Lambie, President, Redbrick lend its voice to more systemic themes which Communications Inc. impact policing costs (e.g. FPAC). David Marr, Warden, County of Elgin Review and analyze the new billing model and Gary McNamara, Mayor, Town of Tecumseh other approaches. Peter Mertens, Mayor, County of Prince Edward To inform the work of the OPP. Ron Nelson, Mayor, Township of O’Connor To represent the diversity of municipal opinions Peter Politis, Mayor, Town of Cochrane and interests across the province of those Barb Reid, Reeve, Township of Minden Hills which use and pay for the services of the OPP David Reid, Mayor, Town of Arnprior (contract or non-contract). Doug Reycraft, MEPCO Chair, Municipal Employer Pension Centre of Ontario (MEPCO) Outcomes: The Steering Committee Steve Robinson, Former CAO, Town of Cobourg prepared and submitted a Final Report to the Alan Spacek, Mayor, Town of Kapuskasing Minister of Community Safety and Correctional Farah Tayabali, Vice President, Redbrick Services. Communications Inc. Linda Thompson, Mayor, Municipality of Port Duration: January to April 2014 Hope Members: Monika Turner, Director of Policy, AMO Chair: Russ Powers, Councillor Ward 13, City of Pat Vanini, Executive Director, AMO Hamilton, President, AMO Bill Vrebosch, Mayor, Municipality of East Ferris Alan Barfoot, Mayor, Township of Georgian Chris White, Councillor, County of Wellington Bluffs Contact: Matthew Wilson, Senior Advisor, AMO David Canfield, Mayor, City of Kenora

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AMO Planning Task Force

Purpose: To respond to new and emerging Christine Drimmie, Research and Policy Advisor, issues in respect to the Planning Act and related Regional Municipality of Durham legislation. Ron Glenn, Director of Planning & Chief Planning Official, Region of Halton Outcomes: The Task Force provided feedback John Henricks, Director of Community & on the Proposed Anti-SLAPP Legislation, OMB Development Services, Town of Niagara-on-the- Review and Provincial Policy Statement Primers Lake Provided advice on Large Renewable Energy Grant Hopcroft, Director of Intergovernmental consultation. & Community Liaison, City of London Brian McComb, Director of Planning & Development, Hastings County Members: Maria Pearson, Councillor Ward 10, City of Chair: Roger Anderson, Regional Chair & CEO, Hamilton Regional Municipality of Durham Nicholas Ruder, Policy Advisor, Association of Karen Beauchamp, Director of Community Municipalities of Ontario (AMO) Growth & Planning, City of Temiskaming Shores Randy Scherzer, Director of Planning & Murray Beckel, Director of Planning & Development, County of Grey Development Services, Loyalist Township Ian Sugden, Director of Planning & Contact: Cathie Brown, Senior Advisor, Development, City of Orillia Association of Municipalities of Ontario (AMO) Chris White, Mayor - Township of Guelph/ Gary Cousins, Director of Planning, County of Eramosa Wellington John Yeh, Principal Planner, Integrated Planning Maureen Couture, Councillor Ward 1, Division, Region of Peel Municipality of Kincardine Kelly Yerxa, Deputy City Solicitor, City of Kevin Curtis, Manager, Strategic Policy Mississauga Development, Community Planning, Region of Waterloo

-29- -30- TASK FORCES

AMO Police Modernizing Task Force Purpose: Conduct research, investigate, Dave Canfield, Mayor, City of Kenora interview experts and report to the AMO Board Jim Collard, Councillor, Town of Niagara-on-the- on the following: Lake The development of municipal government Ken East, President, Ontario Association of recommendations for modernizing the delivery Police Services Boards (OAPSB) of safety and security to people and property; Wendy Fedec, Executive Director, Ottawa Police Identify similarities and compare areas of Services Board possible reform by the Modernization Task David Henderson, Mayor, City of Brockville Force with the work of FPAC; and Robin Jones, Mayor, Village of Westport Illustrate the profound fiscal risk of continued increases and the threat such increases pose for Peter Ketchum, Reeve, Township of the the provision. Archipelago Dorothy McDonald, Director, Halton Regional Police Services Board Duration: December 2014 - March 2015 Gary McNamara, AMO President, Mayor, Town Members: of Tecumseh Dr. Alok Mukherjee, Chair, Toronto Police Chair: Alan Spacek, Mayor, Town of Services Board Kapuskasing Monika Turner, Director of Policy, AMO Roger Anderson, Regional Chair & CEO, Regional Municipality of Durham Pat Vanini, Executive Director, AMO Renatta Austin, Policy Advisor, AMO Bill Vrebosch, Mayor, Municipality of East Ferris Contact: Matthew Wilson, Senior Advisor, AMO

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AMO Post Traumatic Stress Disorder Working Group

Purpose: To share information between Boards municipal employee groups on the matters of Joy Hulton, Regional Solicitor, Regional workplace mental health programs approaches Municipality of York and best practices. Carmine Ioannoni, Health and Safety Administrator City of Niagara Falls Members: Rick Johal, Director, Government Relations & Chair/Contact: Monika Turner, Director of Legislative Services, Association of Municipal Policy, AMO Managers, Clerks and Treasurers of Ontario Renatta Austin, Policy Advisor, AMO Eric Muller, Legislative Coordinator, Association Richard Boyes, Executive Director, Ontario of Municipal Managers, Clerks and Treasurers of Association of Fire Chiefs Ontario Kelly Coulter, CAO, County of Bruce Doug Nadorozny, CAO, City of Greater Sudbury Marie De Boyrie, Health & Safety Consultant Matt Pegg, Deputy Fire Chief, City of Toronto County of Bruce Susan Shannon, Emergency Services Steering Rick Fraracci, Director - Section 10 (South-East), Coordinator, ESSC Orillia, Ontario Association of Police Services

AMO Provincial Offences Act (POA) Fines Working Group

Purpose: The POA Working Group recommended improvements to the Members: administration of the POA system to Chair: Matthew Wilson, Senior Advisor, AMO improve the administration of justice and Diane Chase, Supervisor, POA Collection, Region municipal fine collection. of Niagara John Innes, General Manager of Finance/ Outcomes: Legislative changes were Treasurer, County of Lambton introduced and a comprehensive provincial- Rhonda Vanderlinde, Prosecutor, City of Oshawa municipal action plan was developed. Sharon Vokes, Acting CAO/County Clerk/ Discussions with the Province to implement Director of Council Services, County of Grey changes are ongoing. Legislation is pending approval of the Legislative at the time of writing Contact: Craig Reid, Senior Advisor, AMO

-31- -32- TASK FORCES

AMO Waste Management Task Force Purpose: To strategically review and Rob Foster, Councillor Ward 1, Town of Lincoln respond to provincial policy on waste diversion Diane Freeman, Councillor Ward 4, City of and waste reduction management issues. Waterloo In addition, it directs the municipal MIPC Dave Gordon, Manager, Sustainable Waste members, from time to time, on policy areas Management, Region of York relevant to negotiations on Blue Box issues. Catherine Habermebl, Director, Waste Management Services, Region of Niagara Outcomes: Provided strategic review and Deborah Haswell, Mayor, City of Owen Sound considerations regarding Bill 91, the Waste Reduction Act. Ronald Holman, Mayor, Township of Rideau Lakes Provided direction for discussions with Stewardship Ontario, other producer groups Mirka Januszkiewicz, Director, Waste and WDO on Independent Stewardship Plans. Management, Regional Municipality of Durham Shirley McLean, Supervisor of Solid Waste Members: Planning, Region of Halton Ray Millar, Mayor, Township of Tiny Chair: Peter Hume, Councillor Ward 18, City of Ottawa Malcolm Morris, CAO, Town of Smiths Falls Roger Anderson, Regional Chair & CEO, Nicholas Ruder, Policy Advisor, AMO Regional Municipality of Durham Katie Alward Simpson, Waste Reduction Mac Bain, Councillor, City of North Bay Coordinator, City of Stratford Mike Birett, Managing Director, Continuous Jay Stanford, Director, Environmental, Fleet & Improvement Fund (CIF), AMO Solid Waste, City of London Cathie Brown, Senior Advisor, AMO Contact: Monika Turner, Director of Policy, AMO Karen Brown, CAO, City of Kenora

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AMO Waste Management Task Force - Joint AMO/MWA Technical Advisory Group (JAMTAG)

Purpose: To consider and provide advice Ryan Kent, Waste Management Coordinator, on waste management and waste diversion Town of Richmond Hill programs and activities from a municipal Sue McCrae, General Manager, Ottawa Valley technical/professional perspective. Waste Recovery Centre Emil Prpic, Supervisor of Waste Processing, City Members: of Hamilton Co-Chair: Shirley McLean, Supervisor of Solid Nicholas Ruder, Policy Advisor, Association of Waste Planning – Region of Halton Municipalities of Ontario (AMO) Co-Chair/Contact: Cathie Brown, Senior Alec Scott, MIPC Blue Box Program Coordinator, Advisor, AMO Association of Municipalities of Ontario (AMO) Brad Adams, Manager, Roads Division, City of Amy Tilley, Landfill Administrator, Township of Thunder Bay Armour Lisa Maria Akeson, Solid Waste Analyst, Town of Al Tomek, Waste Management Coordinator, City Whitby of North Bay Karl Allen, Manager of Material Recovery Francis Veilleux, President, Bluewater Recycling Facility, County of Northumberland Association Trevor Barton, Supervisor, Program Planning, Laurie Westaway, Manager of Environmental Waste Management Division, Region of Peel Services, County of Peterborough Mike Birett, Managing Director, Continuous Sue White, Manager, Waste Collection & Improvement Fund (CIF), Association of Diversion, Region of Waterloo Municipalities of Ontario (AMO) Brad Whitelaw, Program Manager, Waste Dylinna Brock, Environmental & Safety Services Management Services Division, Region of Manager, Township of Wollaston Niagara Willma Bureau, Contract & Collections Chris Wood, Solid Waste Officer, City of Supervisor, County of Simcoe Brockville Rick Clow, General Manager, Quinte Waste Cameron Wright, Manager, Waste Diversion, Solutions, Quinte Waste Solutions Essex-Windsor Solid Waste Authority Rosanne Fritzsche, Waste Reduction Dean Wyman, General Manager, Solid Waste Coordinator, Town of Richmond Hill Resources, City of Guelph Catherine Habermebl, Director, Waste Mirjana Zubac, Program Manager, Solid Waste Management Services, Region of Niagara & Diversion, Environmental Protection & Marilyn Journeaux, Manager, Solid Waste Promotion, Regional Municipality of York Operations, City of Ottawa

-33- -34- TASK FORCES

AMO Waste Management Task Force - Municipal-Industry Program Committee (AMO- MIPC Reps) Purpose: The Municipal-Industry Program Members: Committee (MIPC) provides a forum for industry Chair: Michael G. Scott, CEO, Waste Diversion and municipal representatives to discuss Ontario Ontario’s Blue Box Program issues and more importantly, negotiates the steward obligation Craig Bartlett, Manager, Waste Management, to the Blue Box Program each year. The Regional Municipality of Durham Region Committee, which has been in operation since Dave Gordon, Manager, Sustainable Waste 2002, consists of four AMO appointees plus an Management, York Region alternate, a representative from the City of Eli Maodus, General Manager, Essex-Windsor Toronto, five representatives of Stewardship Solid Waste Authority Ontario and the Blue Box Municipal Program Alec Scott, MIPC Blue Box Program Coordinator, Coordinator (observer). MIPC is chaired by the Association of Municipalities of Ontario (AMO) CEO of Waste Diversion Ontario (WDO) as a Monika Turner, Director of Policy, Association of non-voting member. Recommendations made Municipalities of Ontario (AMO) by MIPC are forwarded for consideration and Chris Wray, CAO/Clerk Treasurer, Municipality of approval by the WDO Board. Wawa Outcomes: In 2013, MIPC was unable to successfully negotiate the 2014 Steward Contact: Monika Turner, Director of Policy, AMO Obligation to the Blue Box program. Stewards are to contribute 50 percent of the Blue Box program net costs in accordance with the Waste Diversion Act. In 2014, the 2014 Steward obligation was the subject of an arbitration process. The Arbitrator’s decision occurred in November 2014 and the municipal sector was awarded an additional $15.6 million through this process.

-34- -35- APPOINTMENTS RECOGNIZING AMO’S VOLUNTEERS

AMO appoints volunteers to working groups and committees managed by other Associations, as well as the Provincial and Federal Government.

Building Code Energy Advisory Group Janet Menard, Commissioner, Human Services, (BCEAG) Region of Peel Bruce Duncan, Manager, Property and Purchasing, Jacqueline Noiseux, General Manager, Association City of Orillia française des municipalités de l’Ontario Sarah Pennisi, Director, Social Assistance & Canada-Ontario-AMO Municipal Employment Opportunities, Region of Niagara Immigration Committee Monika Turner, Director of Policy, AMO Mary Ellen Bernard, Manager of Social Policy and Elisabeth White, Manager, Employment and Planning, City of Windsor Strategic Initatives, City of London Brenda Camirand, Community Development Ted Zatylny, Project Leader, New Resident Attraction Consultant, Timmins Economic Development & Retention, -Lambton Economic Partnership Corporation Jean-Mathieu Chenier, Business Development Canada-Ontario-AMO-Toronto Federal Officer, City of Greater Sudbury Gas Tax Oversight Committee Anne Comtois Lalonde, Administrator, Social Monika Turner, Director of Policy, AMO Services, United Counties of Prescott & Russell Pat Vanini, Executive Director, AMO Cathy Ellis, Director of Community Economic Development, Timmins Economic Development Ministry of Children and Youth Services Corporation -Ontario Poverty Reduction Strategy Clara Freire, Manager, Client Service Strategies, City Technical Advisory Group of Ottawa Lynn Randall, Director, Social Planning, Policy & Lisa Gonsalves, Managing Director, Community and Program Administration, Social Services, Region of Health Services, Regional Municipality of York Waterloo Sherri Hanley, Special Advisor External Relations, City of London Michael Jacek, Senior Advisor, AMO -36- Appointments

Ministry of Community and Social Ministry of Community and Social Services - Minister’s General Services - Social Assistance and Advisory Council on Social Employment Municipal Technical Assistance Reform Working Group Joe-Anne Priel, General Manager, Community Michael Jacek, Senior Advisor, AMO Services, City of Hamilton Ministry of Community and Social Ministry of Community and Social Services/AMO/City of Toronto Services - Social Assistance and Accessibility Standards Working Employment Committee Group Cordelia Abankwa-Harris, General Manager, Patrick Robson, Commissioner, Integrated Social Services Branch, Regional Municipality of Community Planning, Region of Niagara York Anne Comtois Lalonde, Administrator, Social Ministry of Community Safety and Services, United Counties of Prescott & Russell Correctional Services - Future of Leo DeLoyde, CAO, Nipissing District Social Policing Advisory Committee (FPAC) Services Board Gary McNamara, Mayor, Town of Tecumseh Fern Dominelli, CAO, Manitoulin District Social Matthew Wilson, Senior Advisor, AMO Serivces Board Michael Jacek, Senior Advisor, AMO Ministry of Education - Child Care David Landers , CAO, Cochrane District Social Regulatory Working Group Services Board Luisa Artuso-Della Croce, Director, Child Care Services, County of Wellington Catherine Matheson, Senior Director, Health System Transformation & Implementation, Local Tyler Campbell, Manager of Children’s Services, Health Integration Network City of Greater Sudbury Janet Menard, Commissioner, Human Services, Fern Dominelli, CAO, Manitoulin District Social Region of Peel Serivces Board Patti Moore, General Manager, Health and Social Ian Gibb, Manager, Children’s Services, Services, Norfolk County Neighbourhood & Children’s Services, City of London Margaret Roushorne, General Manager, Social Services, County of Lambton Michael Jacek , Senior Advisor, AMO Monika Turner, Director of Policy, AMO Mary Beth Jonz, Director, Children’s Services, Region of Halton Petra Wolfbeiss, Director of Policy & Public Affairs, Ontario Municipal Social Services Roxanne Lambert, Director of Children’s Association Services, Regional Municipality of Durham -37-

Janet Patterson, CAO, Parry Sound District Social Ministry of Health and Long-Term Services Board Care - Enhanced Long-Term Care Home Petra Wolfbeiss, Director of Policy & Public Affairs, Renewal Strategy - Design Working Ontario Municipal Social Services Association Group Henriette Koning, Director, Seniors Services, Region Ministry of Education - Early Learning of Niagara Advisory Group Michael Jacek, Senior Advisor, AMO Ministry of Health and Long-Term Care - Enhanced Long-Term Care Home Ministry of Education - Minister’s Early Renewal Strategy - Financial Working Years Advisory Committee Group Janet Patterson, CAO, Parry Sound District Social Brenda Loubert, Director, Pioneer Manor, City of Services Board Greater Sudbury

Ministry of Education - Provincial- Ministry of Health and Long-Term Municipal Child Care Partnership Table Care - Enhanced Long-Term Care Home Aaron Burry, General Manager, Community & Social Renewal Strategy - Redevelopment Services, City of Ottawa Scheduling Process Working Group Fern Dominelli, CAO, Manitoulin District Social Clare Briggs, Administrator, Golden Plough Lodge, Serivces Board County of Northumberland Hugh Drouin, Commissioner of Social Services, Regional Municipality of Durham Ministry of Health and Long-Term Michael Jacek , Senior Advisor, AMO Care - Enhanced Long-Term Care Grace Mater, Director, Social Development and Home Renewal Strategy - Stakeholder Early Childhood Services Division, City of Hamitlon Advisory Committee Janet Menard, Commissioner, Human Services, Kevin Queen, CAO & District Administrator, District Region of Peel of Kenora Home for the Aged Terry Talon, General Manager, Social & Community Services, County of Simcoe Ministry of Health and Long-Term Care - Enhancing Emergency Services in Monika Turner, Director of Policy, AMO Ontario Steering Committee Petra Wolfbeiss, Director of Policy & Public Affairs, Monika Turner, Director of Policy, AMO Ontario Municipal Social Services Association

-37- -38- Appointments

Ministry of Health and Long-Term Ministry of Labour - Section 21 Care - Long Term Care Service Advisory Committee for Fire Accountability Agreement (L-SAA) Services Health Indicator Work Group Cathy Hoffman, Director, Human Resources & Tony Fernandes, Manager, Program Support & Organizational Development, Municipality of Analysis, Long-Term Care & Seniors, Regional Chatham-Kent Municipality of York Mark Pankhurst, Fire Chief, City of Kawartha Elizabeth Saville, CAO, County of Lakes Northumberland Julie Shillington, Administrator of Fairmont Ministry of Municipal Affairs and Home, County of Frontenac Housing - Community Homelessness Prevention Initiative Funding Review Ministry of Health and Long-Term Working Group Care - Long Term Care Service Andrew Balahura, Manager, Housing Services, Accountability Agreement (L-SAA) Region of Halton Steering Committee Janice Burelle, Manager, Housing, Community & Elizabeth Savill, CAO, County of Social Services Dept., City of Ottawa Northumberland Debora M. Daigle, Manager, Social & Housing Monika Turner, Director of Policy, AMO Services, City of Cornwall Fern Dominelli, CAO, Manitoulin District Social Ministry of Health and Long-Term Serivces Board Care - Provincial Transfer Payment Michael Jacek, Senior Advisor, AMO Accountability Directive Committee David Landers, CAO, District of Cochrane Social - Land Ambulance Services Grant Services Board Janette Smith, Commissioner of Health Linda Mitchelson, Manager, Social Services Services, Region of Peel Division, City of Peterborough Jim G. Wilson CAO/County Clerk, County of Marie Morrison, Manager, Social Planning, Haliburton Region of Waterloo Matthew Wilson, Senior Advisor, AMO Jan Richardson, Manager, Homelessness - Neighbourhood, Children & Fire Services, City of London Heidy Van Dyk, Manager, Social Housing, Norfolk County Petra Wolfbeiss, Director of Policy & Public Affairs, Ontario Municipal Social Services Association -39-

Ministry of Municipal Affairs and Ministry of Municipal Affairs and Housing - Community Homelessness Housing - Municipal Debt Issuance and Prevention Initiative Operations Investment Committee Technical Advisory Group Nancy Plumridge, Director of Administration and Grace Caron, Manager, Community Programs Unit, Business Development, AMO Region of Peel Matthew Wilson, Senior Advisor, AMO Debora M. Daigle, Manager, Social & Housing Services, City of Cornwall Ministry of Municipal Affairs and Brian Marks, Director of Housing Services, District of Housing/AMO/City of Toronto - Cochrane Social Services Board Provincial-Municipal Housing Michael Jacek, Senior Advisor, AMO Partnership Table Marie Morrison, Manager, Social Planning, Region of Stephen Arbuckle, Manager, Social Housing & Waterloo Shelter Management, City of Ottawa Jan Richardson, Manager, Homelessness - William Bradica, CAO, Thunder Bay District Social Neighbourhood, Children & Fire Services, City of Services Board London Leo DeLoyde, CAO, Nipissing District Social Services Petra Wolfbeiss, Director of Policy & Public Affairs, Board Ontario Municipal Social Services Association Debora M. Daigle, Manager, Social & Housing Services, City of Cornwall Ministry of Municipal Affairs Gillian Hendry, Director of Housing Service Division, and Housing - Local Health and City of Hamilton Integration Network - Service Manager Michael Jacek, Senior Advisor, AMO Collaboration Advisory Group David Landers, CAO, District of Cochrane Social Rick Farrell, General Manager, Housing, Community Services Board and Health Services, Regional Municipality of York Janet Menard, Commissioner, Human Services, David Landers, CAO, District of Cochrane Social Region of Peel Services Board Mary Menzies, Director of Housing Services, Mary Menzies, Director of Housing Services, Regional Municipality of Durham Regional Municipality of Durham Sylvie Patterson, General Manager, Housing and Sylvie Patterson, General Manager, Housing and Long Term Care, Regional Municipality of York Long Term Care, Regional Municipality of York Monika Turner, Director of Policy, AMO Adelina Urbanski, Commissioner of Community & Health Services, Regional Municipality of York Petra Wolfbeiss, Director of Policy & Public Affairs, Ontario Municipal Social Services Association

-39- -40- Appointments

Ministry of Natural Resources Programs, District of Cochrane Social Services Aggregate Advisory Committee Board Pat Vanini, Executive Director, AMO Ken Harvey, Employment & Settlement Services Manager, County of Wellington Ministry of Natural Resources Helen Lebert, Employment Services Supervisor, Aggregate Technical Committee City of London Cathie Brown, Senior Advisor, AMO Lori Nicholls-Kerec, Manager, Human Services Business Review, Region of Peel Ministry of Revenue - Ontario Gilles Plouffe, Ontario Works Program Business Advisory Council Supervisor, Manitoulin-Sudbury District Social Stephen Chait, Director of Economic Services Board Development, City of Markham Lori Watson, Manager, Community Services, Region of Niagara Ministry of the Environment Petra Wolfbeiss, Director of Policy & Public - Industrial, Commercial & Affairs, Ontario Municipal Social Services Institutional Stakeholder Advisory Association Committee Cathie Brown, Senior Advisor, AMO Municipal Health and Safety Association Board (MHSA) Ministry of Training, Colleges and Graham Dart, Director, Human Resources, City Universities - Common Assessment of St. Thomas Working Group Laura Brown, Manager, Community and Social Municipal Property Assessment Support Centre, City of Ottawa Corporation (MPAC) - Liaison Group Ted Burley, Manager, Ontario Works Cathie Brown, Senior Advisor, AMO Employment Services , Regional Municipality of Monika Turner, Director of Policy, AMO York Matthew Wilson, Senior Advisor, AMO Karen Casselton-Bower, Supervisor (Acting), Haldimand Norfolk Social Services, Norfolk Ontario 9-1-1 Advisory Board County Bryan Baxter, CAO, Town of Coburg Jane Dalziel, Manager, Ontario Works, County Bill Davis, Deputy Reeve, Municipality of Dysart of Lambton et Al Nancy Ferraro, Manager, Employment Jim Friend, Chief Communications Officer - Emergency Services, City of Hamilton -41-

Ontario Aggregate Resource Corporation (TOARC) Board Marolyn Morrison, Mayor, Town of Caledon

Ontario Power Authority Stakeholder Advisory Committee Geoff Lupton, Director of Energy, Fleet & Traffic, City of Hamilton

Waste Diversion Ontario - Continuous Improvement Fund (CIF) Board Mike Birett, Managing Director, Continuous Improvement Fund (CIF), AMO Ken Brothers, (former) Commissioner of Public Works, Region of Niagara Monika Turner, Director of Policy, AMO

Waste Diversion Ontario - Continuous Improvement Fund (CIF) Projects Sub- Committee Mike Birett, Managing Director, Continuous Improvement Fund (CIF), AMO Linda S. Churchill, Senior Environmental Engineer, Region of Waterloo Erwin Pascual, Supervisor - Public Works, Region of Peel Alec Scott, MIPC Municipal Blue Box Program Coordinator, AMO

Waste Diversion Ontario - Public Affairs Committee (PAC) Monika Turner, Director of Policy, AMO

-41- -42--42-

Financial Statements -43- 44 Independent Auditor’s Report 46 Statement of Financial Position 47 Statement of Operations 48 Statement of Changes in Net Assets 49 Statement of Cash Flow 50 Notes to the Financial Statements

AMO Voicea forYOU -44-

Independent Auditor’s Report Grant Thornton LLP Suite 200 15 Allstate Parkway Markham, ON L3R 5B4 T +1 416 366 0100 F +1 905 475 8906 www.GrantThornton.ca

To the Members of Association of Municipalities of Ontario

We have audited the accompanying financial statements of Association of Municipalities of Ontario, which comprise the statement of financial position as at December 31, 2014 and the statements of operations, changes in net assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for not-for-profit organizations and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

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

1

Audit • Tax • Advisory Grant Thornton LLP. A Canadian Member of Grant Thornton International Ltd -45-

Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of Association of Municipalities of Ontario as at December 31, 2014, and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not- for-profit organizations.

Toronto, Canada Chartered Accountants June 19, 2015 Licensed Public Accountants

2

Audit • Tax • Advisory Grant Thornton LLP. A Canadian Member of Grant Thornton International Ltd -46- Association of Municipalities of Ontario Statement of Financial Position As at December 31 2014 2013

Assets Current Cash $ 873,355 $ 1,813,365 Accounts receivable (Note 3) 487,345 484,487 Investments (Note 5) 8,027,346 21,487,846 Prepaid expenses 284,548 318,746 9,672,594 24,104,444

Investment in LAS (Note 6) 100 100 Property and equipment (Note 7) 147,450 219,724

$ 9,820,144 $ 24,324,268

Liabilities Current Accounts payable and accrued liabilities (Note 8) $ 600,860 $ 1,049,270 Deferred revenue (Note 9) 168,584 111,678 Deferred contributions – project reserves (Note 10) 444,274 704,602 Deferred contributions - other (Note 11) 8,235 8,235

1,221,953 1,873,785

Net Assets (Note 12) Restricted fund Federal gas tax program (Note 13) 6,840,955 20,692,041 General funds Restricted - (31,639) Unrestricted Investment in LAS 100 100 Other 1,757,136 1,789,981

8,598,191 22,450,483

$ 9,820,144 $ 24,324,268

Commitments (Note 15)

On behalf of the Board

Director Director

See accompanying notes to the financial statements. 3 - -47- Total 2013 80,000 28,141 107,984 109,107 127,838 418,117 108,223 934,094 846,975 109,107 127,838 418,117 2,352,513 1,783,201 3,302,638 2,592,048 1,646,952 7,675,755 590,551,345 597,327,947 595,680,995 587,350,178 588,005,240 $ 1,741,478 $ 1,726,952 - 2014 Total 9,227 94,182 94,182 252,610 136,586 410,013 122,945 649,791 136,586 410,013 2,662,873 1,608,564 1,026,519 2,685,524 1,839,751 7,735,905 3,374,071 (15,692,043) (13,852,292) 591,024,220 598,117,545 596,277,794 587,901,108 588,541,889 $ 1,796,325 $ ------6,201,140 - - - -- 2,662,873 122,945 - - 1,026,519 - 649,791 -- 1,839,306 2,685,524 - - $-- 1,796,325 1,608,564 9,227 - (1,206) - $ (1,206) General funds --- 136,586 94,182 410,013 --- 136,586 94,182 410,013 ------$ - - 252,610 1,534,765 1,534,765 1,840,957 Federal gas tax program Restricted Unrestricted (15,692,043) 591,276,830 640,781 6,199,934 587,901,108589,435,873 640,781 640,781 6,201,140 591,024,220 587,901,108 $ $ (13,851,086) $ Restricted fund See accompanying notes to the financial statements. Ontario Municipal Knowledge NetworkContinuous (OMKN) Improvement Fund Project (CIF) Municipal Industry Policy Committee (MIPC) Federal gas tax (Note 13) Municipal Industry Policy Committee (MIPC) Ontario Municipal Knowledge NetworkContinuous (OMKN) Improvement Fund ProjectInterest (CIF) earned on funds received Federal gas tax Administration Conference and seminars Administration Administration Funds distributed Administration fees Other income Funds received Conferences and seminars Investment income Membership fees General Policy Corporate services Programs Dividend from LAS (Note 6) Federal gas tax – distribution of AMO administration fee surplus from prior years (Note 13) Association of Municipalities of Ontario Statement of Operations Year ended December 31 Revenue Expenses Excess (deficiency) of revenue over expenses before the undernoted Excess (deficiency) of revenue over expenses

4 - -48- Total 2013 1,726,952 $ 22,450,483 $ 20,723,531 - 2014 Total (13,852,292) $ 8,598,191 $ 22,450,483 1,757,136 $ 1,757,236 $ 100 - (1,206) - $ 1,757,236 General funds - 31,639 (31,639) Federal gas tax program Restricted Unrestricted (13,851,086) $ 20,692,041 $ (31,639) $ 1,790,081 $ 6,840,955 $ Restricted fund See accompanying notes to the financial statements. General funds – Unrestricted comprise: Investment in LAS Other Excess (deficiency) of revenue over expenses Association of Municipalities of Ontario Statement of Changes inYear ended Net December 31 Assets Net assets, beginning of year Net assets, end of year Inter-fund transfer

5 -49- Association of Municipalities of Ontario Statement of Cash Flows Year ended December 31 2014 2013

Increase (decrease) in cash

Operating Excess (deficiency) of revenue over expenses $ (13,852,292) $ 1,726,952 Item not involving cash Amortization 119,400 118,774 (13,732,892) 1,845,726 Net change in non-cash working capital Accounts receivable (2,858) 211,539 Prepaid expenses 34,198 (47,915) Accounts payable and accrued liabilities (448,410) 411,724 Deferred revenue 56,906 62,378 Deferred contributions - project reserves (260,328) (101,753) Deferred contributions - other - (15,000)

(14,353,384) 2,366,699

Investing Investments 13,460,500 (1,702,890) Additions to property and equipment (47,126) (269,686)

(13,413,374) (1,972,576)

Net change in cash (940,010) 394,123

Cash, beginning of year 1,813,365 1,419,242

Cash, end of year $ 873,355 $ 1,813,365

See accompanying notes to the financial statements. 6 -50- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

1. Nature of operations and basis of presentation

Association of Municipalities of Ontario (AMO) is a not-for-profit organization incorporated, without share capital, under Letters Patent on May 11, 1990 under the Corporations Act (Ontario).

The mandate of AMO is to promote, support and enhance strong and effective municipal government in Ontario.

As a not-for-profit organization, AMO is exempt from income taxes provided certain requirements of the Income Tax Act (Canada) are met.

2. Summary of significant accounting policies

These financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations. Accounting standards for not-for-profit organizations require entities to select policies appropriate for their circumstances from choices provided in the specific standards. The following are details of the choices selected by AMO and applied in these financial statements.

Fund accounting

AMO follows fund accounting whereby the accounts of the organization are segregated and presented by fund.

The Restricted fund represents the Federal gas tax program which includes grants which have specific restrictions placed on their use by the funder.

The General funds account for AMO’s operations and reports unrestricted and externally restricted resources not included in the Restricted fund.

Use of estimates

Certain items in the preparation of these financial statements require management's best estimate. Management determines these estimates based on assumptions that reflect the most probable set of economic conditions and planned courses of action. These estimates are reviewed periodically and adjustments are made to the excess (deficiency) of revenue over expenses as appropriate in the year they become known. Management also reviews the carrying amounts of items in the financial statements at each statement of financial position date to assess the need for revision or any possibility of impairment.

Investment in subsidiaries

Local Authority Services (LAS) is a wholly owned subsidiary of AMO. The investment in LAS is stated at cost. A financial summary of LAS is presented and disclosed in Note 6.

Municipal Employer Pension Centre of Ontario (MEPCO) is controlled by AMO. The investment in MEPCO is presented and disclosed in Note 6.

7 -51- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

2. Summary of significant accounting policies (continued)

Revenue recognition

AMO follows the restricted fund method for all externally restricted contributions. Under the restricted fund method, externally restricted contributions of the Restricted fund are recognized as revenue in the year of receipt. Externally restricted contributions of the General funds are deferred until the year in which the related expenses are incurred.

Unrestricted contributions are recognized as revenue when the amount is reasonably estimated and collection is reasonably assured.

Fees are recognized as revenue in the period to which the fees relate. Fees received in advance of the period to which they relate are recorded as deferred revenue in the statement of financial position.

Conferences and seminars revenue is recognized in the period in which the event occurs, or the service is provided.

Investment income is recognized as revenue in the period it is earned.

Financial instruments

AMO considers any contract creating a financial asset, liability or equity instrument as a financial instrument.

AMO’s financial instruments comprise cash, accounts receivable, investments and accounts payable which are measured at amortized cost.

Property and equipment

Property and equipment are recorded at cost and are amortized over their estimated useful lives as follows:

Furniture and fixtures Straight-line 5 years Computer hardware Straight-line 4 years

Pension

AMO makes contributions on behalf of its employees to the Ontario Municipal Employees Retirement System (OMERS), which is a multi-employer plan. The plan is a defined benefit plan which specifies the amount of retirement benefit to be received by the employees based on the length of service and rates of pay. As the amount AMO is obligated under the Plan is not quantifiable, the accounting, presentation and disclosures that would otherwise be required are not determinable. Accordingly AMO follows the standards for a defined contribution plan, the details of which are disclosed in Note 14.

8 -52- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

3. Accounts receivable 2014 2013

Trade $ 323,212 $ 121,003 Due from related parties (Note 4) 164,133 363,484

$ 487,345 $ 484,487

4. Related party transactions 2014 2013 Amounts due from related parties are as follows:

LAS $ 161,364 $ 361,888 MEPCO 2,769 1,596

These amounts are unsecured, repayable on demand and are non-interest bearing.

During the year, the Association charged administration and occupancy fees to:

2014 2013

LAS $ 373,838 $ 271,402 MEPCO 390,406 238,008

These transactions are measured at the exchange amount, which is the amount of consideration established and agreed to by the related entities.

5. Investments

Investments comprise guaranteed investment certificates that bear interest at rates ranging from 1.25% to 1.75% (2013 - 1.15% to 1.3%) per annum and that mature at dates ranging from March to December 2015.

6. Subsidiaries

LAS

LAS is a wholly owned subsidiary of AMO. The mandate of LAS is to work with municipalities, their agencies, boards and commissions, as well as other organizations of Ontario’s broader public sector to assist them in reducing their expenditures and to increase their levels of non- tax revenues through the principle of joint or cooperative procurement efforts.

9 -53- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

6. Subsidiaries (continued)

LAS (continued)

LAS has not been consolidated in AMO’s financial statements. Financial statements of LAS are available on request. The 2014 financial statements of LAS were issued with a qualified audit report. The qualification relates to the accuracy of Hydro One Distributed Consolidated Billing (DCB) transactions due to software issues encountered at Hydro One which prevented LAS management and auditors to obtain sufficient appropriate audit evidence related to this balance. A financial summary of LAS as at December 31, 2014 and for the year then ended is as follows: 2014 2013

Financial position Total assets $ 11,110,579 $ 25,251,615 Total liabilities 7,730,848 20,027,523

Fund balances $ 3,379,731 $ 5,224,092

Fund balances comprise: Share capital $ - $ 100 General funds (unrestricted) Natural gas procurement program 2,466,131 4,785,126 Electricity program 338,604 276,403 Operating 574,996 162,463

$ 3,379,731 $ 5,224,092

Results of operations Total revenue $ 21,791,524 $ 14,238,468 Total expenses 22,635,885 11,970,689

$ (844,361) $ 2,267,780

Rebates $ (1,000,000) -

Excess (deficiency) of revenue over expenses $ (1,844,361) $ 2,267,780

Dividend declared $ - $ 80,000

Cash provided by (used in) Operating activities $ (14,548,330) $ 20,967,690 Financing activities - (80,000) Investing activities 924,202 (1,244,900)

Net change in cash $ (13,624,128) $ 19,642,790

10 -54- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

6. Subsidiaries (continued)

MEPCO

AMO is the only member of MEPCO. The mandate of MEPCO is to fulfill the obligations of the Association and others under the Ontario Municipal Employees Retirement Systems Act, 2006.

MEPCO has not been consolidated in AMO’s financial statements. Financial statements of MEPCO are available on request. A financial summary of MEPCO as at December 31, 2014 and for the year then ended is as follows: 2014 2013

Financial position Total assets $ 1,130,018 $ 1,164,073 Total liabilities 15,018 40,869

Net assets $ 1,115,000 $ 1,123,204

Net assets comprised of: Restricted $ 817,441 $ 817,441 Unrestricted 297,559 305,763

$ 1,115,000 $ 1,123,204

Results of operations Total revenue $ 622,058 $ 622,164 Total expenses 630,262 599,425

Excess (deficiency) of revenue over expenses $ (8,204) $ 22,739

Cash provided by (used in) Operating activities $ (22,292) $ (38,326) Investing activities 56,273 (38,996)

Net change in cash $ 33,981 $ (77,322)

7. Property and equipment 2014 2013 Accumulated Net Net Cost Amortization Book Value Book Value

Furniture and fixtures $ 39,358 $ 33,278 $ 6,080 $ 8,763 Computer hardware 903,560 762,190 141,370 210,961

$ 942,918 $ 795,468 $ 147,450 $ 219,724

11 -55- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

8. Accounts payable and accrued liabilities

Included in accounts payable and accrued liabilities are government remittances of $58,302 (2013 - $44,064).

9. Deferred revenue 2014 2013

Membership fees received in advance $ 51,165 $ 96,678 Seminar fees received in advance 117,419 15,000

$ 168,584 $ 111,678

10. Deferred contributions - project reserves

Deferred contributions - project reserves are amounts received from parties to carry out specific projects. Funds are recognized as revenue in the period in which the related expenses are incurred. If amounts are not expended, amounts may be refundable.

Balance, Received Spent Balance, beginning in the in the end of of year year year year 2014

Continuous Improvement Fund Project (CIF) $ 142,337 $ 364,310 $ 410,013 $ 96,634 Municipal Disaster Recovery 6,011 17,895 - 23,906 Municipal Industry Policy Committee (MIPC) 447,332 - 136,586 310,747 Ontario Municipal Knowledge Network (OMKN) 94,182 - 94,182 - Training and development 14,740 14,987 16,739 12,987

$ 704,602 $ 397,192 $ 657,520 $ 444,274

2013 $ 806,355 $ 658,402 $ 760,155 $ 704,602

12 -56- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

11. Deferred contributions - other

Deferred contributions - other represent unspent resources externally restricted for specific projects which must be approved by the Regional and Single Tier Caucus Executive. Changes in the deferred contributions – other balance are as follows:

Balance, Received Spent Balance, beginning in the in the end of of year year year year

2014 $ 8,235 $ - $ - $ 8,235

2013 $ 23,235 $ - $ 15,000 $ 8,235

12. Capital disclosures

The capital structure of AMO consists of fund balances comprised of restricted and unrestricted amounts. The unrestricted fund balance includes a provision for a six month allowance should it become necessary to wind up the Association. The Association manages its capital structure and makes adjustments to it in light of economic conditions and the risk characteristics of the underlying assets.

AMO’s main objective when managing capital is to safeguard its ability to continue as a going concern, so that it can continue to provide the appropriate level of services to the municipalities of Ontario. AMO is subject to externally imposed capital requirements for the Federal gas tax program and the restricted funds included in the General funds. These funds are invested and administered according to these requirements.

13. Federal gas tax program

On June 17, 2005, the Government of Canada, the Province of Ontario, AMO and the City of Toronto signed an agreement setting out new revenue sharing arrangements for federal gas tax revenues for investment in municipal infrastructure. AMO administers the fund on behalf of the federal government for all municipalities except Toronto. The agreement resulted in funds of $1.453 billion flowing to 444 municipalities from 2005 to 2010. Under the Agreement, AMO received 1% of the amounts received and distributed to administer the funds. In 2009, the agreement was extended with an additional $2.361 billion of funds flowing to municipalities over the period 2010-2014. As part of the extended agreement, the administration fee was reduced to 0.5% to better reflect the related costs. At December 31, 2013, AMO had accumulated $20.692 million in surplus administration funds primarily related to 2005 to 2010.

In 2014, the program was made permanent using a five year agreement model. The first agreement under this new approach will have $3.8 billion flowing to municipalities between 2014-2019 with AMO continuing to receive 0.5% of the amounts received to administer the funds. In 2014, the AMO Board decided to establish a restricted reserve to hold $5 million for wind up of the program and to distribute the balance of $15,692,043 in surplus administration funds accumulated up to December 31, 2013 to all municipalities (except Toronto) on a per capita basis – in keeping with how funds are allocated under the agreement - using the 2006 population data from Statistics Canada.

13 -57- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

14. Pension agreements

During 2014, AMO contributed $464,503 (2013 - $469,734) to OMERS. Of the amount contributed, $134,494 (2013 - $143,718) related to employees who worked for AMO’s subsidiary, Local Authority Services Limited.

15. Commitments

AMO has entered into agreements to lease equipment and premises. Minimum lease payments, including operating costs and realty taxes for the next five years and thereafter are as follows:

2015 $ 483,000 2016 483,000 2017 483,000 2018 470,000 2019 444,000 Thereafter 847,000

$ 3,210,000

16. Allocation of expenses

Salaries and benefits are allocated based on the percentage of time spent by staff for each program. Expenses such as rent, information technology costs, are allocated based on the percentage of the work performed for each program.

Expenses allocated from the unrestricted funds to the restricted funds were as follows:

Allocated to Federal gas tax program MIPC OMKN CIF 2014

Salaries and benefits $ 689,119 $ 119,324 $ 42,054 $ 363,947 Administration expenses 186,770 - 18,400 -

$ 875,889 $ 119,324 $ 61,694 $ 363,947

2013

Salaries and benefits $ 639,608 $ 84,517 $ 64,350 $ 351,226 Administration expenses 171,821 - 18,300 -

$ 811,429 $ 84,517 $ 83,850 $ 351,226

14 -58- Association of Municipalities of Ontario Notes to the Financial Statements Year ended December 31, 2014

17. Financial instruments

Transactions in financial instruments may result in an entity assuming or transferring to another party one or more of the financial risks described below.

Interest rate risk

Interest rate risk is the risk that the fair value of, or future cash flows from, a financial instrument will fluctuate because of market changes in interest rates.

Currency risk

Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. AMO’s foreign currency purchase and sale transactions and its assets and liabilities that are denominated in foreign currencies are minimal.

Liquidity risk

Liquidity risk is the risk that AMO will encounter difficulty in meeting the obligations associated with its financial liabilities. AMO is exposed to this risk mainly in respect of its accounts payable.

AMO reduces exposure to liquidity risk by ensuring that it maintains adequate cash reserves to pay its creditors.

Credit risk

Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. AMO’s main credit risks relate to its accounts receivable.

It is management’s opinion that AMO is not exposed to significant interest rate, currency, liquidity or credit risk arising from its financial instruments.

18. Comparative figures

Certain comparative figures have been reclassified to conform to the financial statement presentation adopted in the current year.

15 -59- -60-

200 University Avenue, Suite 801, Toronto, ON., M5H 3C6 P: 416.971.9856 F: 416.971.6191 E: [email protected] www.amo.on.ca