Planning Advisory Committee

MUNICIPALITY OF THE COUNTY OF KINGS COMMITTEE OF THE WHOLE January 17, 2017

Audio Recording Times Noted in Red (minutes:seconds)

1. Roll Call 00:00

2. Approval of Agenda 01:37 Page 1

3. Approval of Minutes a. December 20, 2016 03:30 Page 2

4. Business Arising from Minutes a. December 20, 2016 04:07 Page 2

5. Administration a. Kings Youth Council Terms of Reference 11:30 Page 7 b. Reappointment of Honorary Town Crier 78:17 Page 12

6. Presentations a. Kings Volunteer Resource Centre (10:00 am) 61:57 Page 21 b. Sunken Lake Scout Camp (10:20 am) 110:38 Page 22 c. i-Valley Intelligent Community Association (10:40 am) 22:47 Page 23

7. Finance a. Reserves: Policy, Accounts, Proposed Transactions 135:05 Page 25 b. $4,500 Port Williams Capital Grant 287:27 Page 59 c. Service Area Update 292:00 Page 60

8. Councillor Item a. Funding Formula for Large Projects 306:56 Page 67 b. Development of Policy to Recognize Kings County Achievers 328:22 Page 68 c. Kings County Infographic Competition 335:10 Page 69

9. Correspondence - General a. 2016-12-29 Acadia Athletics Thank You 339:55 Page 71

10. Committee Reports a. Valley Waste Management Minute December 2016 341:52 Page 72 b. Committee Reports - Other* - Fire Services Advisory Committee 343:30 Page 74 - Kings Transit Authority 341:18 Page 75 - Annapolis Valley Trails Coalition 344:40 Page 76

11. Other Business 347:30

12. Comments from the Public None

13. Adjournment 348:00

*Councillors who have met with their external boards/committees since the last meeting of Council/Committee of the Whole are requested to provide a brief report on the activities of these boards/committees.

COTW 2017/01/17 Page 1 COMMITTEE OF THE WHOLE December 20, 2016

Meeting Date A meeting of the Committee of the Whole was held on Tuesday, and Time December 20, 2016 at 9:00 am in the Council Chambers, Municipal Complex, Kentville, NS.

1. Attendance All Councillors were in attendance.

Results for Roll Call For 10 Against 0 District Name Results Mayor Peter Muttart For District 1 Meg Hodges For District 2 Pauline Raven For District 3 Brian Hirtle For District 4 Martha Armstrong For District 5 Paul Spicer For District 6 Bob Best For District 7 Emily Lutz For District 8 Jim Winsor For

District 9 Peter Allen For

Also in attendance were: . Rick Ramsay, Interim Chief Administrative Officer . Janny Postema, Recording Secretary

2. Approval of Agenda On motion of Councillor Hirtle and Councillor Spicer, that Committee of the Whole approve the December 20, 2016 agenda.

Motion Carried. Results For 10 Against 0 District Name Results Mayor Peter Muttart For District 1 Meg Hodges For District 2 Pauline Raven For District 3 Brian Hirtle For District 4 Martha Armstrong For District 5 Paul Spicer For District 6 Bob Best For District 7 Emily Lutz For District 8 Jim Winsor For

District 9 Peter Allen For

3. Business Arising from Minutes

3a. November 15, 2016 Mayor Muttart noted that the Returning Officer’s recommendations around Municipal Elections would be addressed through Committee of the Whole or an Elections Committee.

COTW 2017/01/17 Page 2 Committee of the Whole 2 December 20, 2016

4. Approval of Minutes

4a. November 15, 2016 Mayor Muttart noted that he had voted in favour of the motion under item 11a, County Advertising.

On motion of Councillor Hirtle and Councillor Winsor, that the minutes of the Committee of the Whole meeting held on November 15, 2016 be approved as amended.

District 9 Peter Allen For

5. Human Resources

5a. Long Service Awards Chris Moore presented the Long Service Awards to:

5 years: 10 years: Terry Brown Lisa Amon Devin Davidson Chris Rawding Mark Fredericks

15 years: 40 years: Clyde Bennett Colleen Pearce Larry Fredericks Wendy Salsman

5b. Excellence in Public Service Chris Moore presented the Excellence in Public Service Awards to: Awards Ron Foster & Winfred Keddy Les Llewellyn Madelyn LeMay Tanya Oickle

6. Presentations

6a. Annapolis Valley Chamber Judy Rafuse, Executive Director, and Heather Leeman, Chair, Tourism of Commerce - Regional Committee, provided a presentation. Tourism On motion of Councillor Raven and Councillor Hirtle, that Committee of the Whole receive the Annapolis Valley Chamber of Commerce presentation.

COTW 2017/01/17 Page 3 Committee of the Whole 3 December 20, 2016

District 9 Peter Allen For

7. Correspondence The Mayor provided an overview of the correspondence as attached to the December 20, 2016 Committee of the Whole agenda package.

On motion of Councillor Winsor and Councillor Hodges, that Committee of the Whole receive the correspondence as attached to the December 20, 2016 Committee of the Whole agenda package.

District 9 Peter Allen For

7a. Kings Hants Heritage Mayor Muttart noted that we were not able to provide others access to our Connection Property On-Line Property On-line portal, but that we had written to the Province to advocate on historical researchers’ behalf.

7b. Ville de Clermont Ferrand A number of Councillors expressed a desire to see Kings County Michelin Cities Follow Up represented at the international conference in 2017.

7c. Lane Myers - J Class Roads It was noted that Mr. Myers had presented his letter at the December 6, and Federal Gas Tax 2016 Council.

6. Presentations, continued

6b. Brigadoon Village Jen Kelday, Director of Programs and Operations, and David Graham, Executive Director, provided a presentation.

COTW 2017/01/17 Page 4 Committee of the Whole 4 December 20, 2016

On motion of Councillor Best and Councillor Hirtle, that Committee of the Whole receive the Brigadoon Village presentation.

District 9 Peter Allen For

8. Committee Reports

8a. Kings Transit Authority On motion of Councillor Hirtle and Councillor Allen, that Committee Newsletters November 2016 of the Whole receive the Kings Transit Authority Newsletter November 2016 for information purposes.

District 9 Peter Allen For

8b. Committee Reports - Other Councillor Raven provided an update on the Kings Transit Authority.

Councillor Winsor provided updates from the Budget and Finance Committee and Regional Sewer Committee.

Councillor Hirtle provided updates on the Valley Waste Resource Management Authority, Grand View Manor and the Planning Advisory Committee.

Mayor Muttart requested that for future meetings, Councillors provide committee reports in written form by e-mail in advance of the meeting, to be sent to Councillors and the Recording Secretary.

COTW 2017/01/17 Page 5 Committee of the Whole 5 December 20, 2016

9. Other Business Councillor Best raised the issue of disclosure of campaign contributions for the October elections.

Councillor Raven proposed that a process be put in place to keep track of Councillor attendance at committees.

Councillor Winsor proposed that a Municipal Clerk position be created as had been the case in the past.

10. Adjournment On motion of Deputy Mayor Lutz and Councillor Spicer, there being no further business, the meeting adjourned at 11:11 am.

District 9 Peter Allen For

11. Comments from the Public Warren Peck, Black River Road: December 13, 2016 Planning Advisory Committee item “Application to amend an existing development agreement to allow an expansion of the existing restaurant at Farmer’s Family Diner at 1256 Ward Road, Millville”.

Charles Curry, Hortonville: Landscape of Grand Pré.

Approved by:

Mayor Muttart Janny Postema Recording Secretary

Results Legend - Absent COI Conflict of interest For A vote in favour Against A vote in the negative or any Councillor who fails or refuses to vote and who is required to vote by the preceding subsection, shall be

deemed as voting in the negative.

COTW 2017/01/17 Page 6

Youth Services Advisory Committee

Establishment of the Committee: 1. The Council of the Municipality of the County of Kings establishes a committee to be known as the Kings Youth Council (KYC).

Role: 2. The Kings Youth Council shall be a consulting and recommending body to Council in order to assist Council in addressing issues related to youth welfare and interests in the Municipality of the County of Kings (the “Municipality”).

Responsibilities: 3. The Youth Council shall make recommendations to Council on the following issues: • Professional opportunities (internships, work experience, mentor programs, student grants, incentive programs, etc.) • Building positive relationships with youth and youth-based organizations • Youth involvement in political decision-making processes and youth representation on Municipal committees • Accessibility of Municipal politics through education and using methods of communication/engagement relevant to youth

• Decisions and policy changes that will affect youth and/or future generations

• Transportation infrastructure (public and active) that enables youth to engage in political, recreational, professional, and volunteer activities

• Social programs relevant to youth such as teen pregnancy education and family planning, addiction counselling, teen shelters, mental health counselling, support groups, etc. • Social issues facing youth such as poverty, food insecurity, housing, homelessness and risk of homelessness, sexual health, mental wellness • Infrastructure for recreational activities/facilities and safe spaces for youth

• Activities and infrastructure that encourage the use of downtown cores

• Activities and infrastructure that encourage the use of community spaces (i.e. community halls, churches, schools, libraries, recreational facilities)

• Challenge racism and discrimination and promote diversity and equal opportunities

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Membership: 4. During the first year, the Youth Council shall be comprised of up to twelve (12) members, who shall be appointed by Council as follows: • at least two members of Council • up to 10 members from the general public that are invested in the future of Kings County, with intention given to diversity of age, region, special interests, ethnicity, gender, sexual orientation, race, and abilities.

5. The Municipality will advertise Committee positions in accordance with current Municipal procedures. The advertisement shall contain the following statement:

• To ensure functionality of the Youth Council within the County, we are actively seeking applications from youth who are passionate about youth welfare and interests in the Municipality of the County of Kings • Applicants must be between the ages of 13 -30 years

6. On or around the anniversary date of the establishment of the Youth Council, Council shall revisit the issue of Youth Membership and make any necessary amendments to the Terms of Reference.

7. Council may also appoint an alternate member of Council to the Youth Council (Alternate Member) and the Alternate Member may attend and vote in the place of any absent Council Member.

Terms of Membership: 8. The members of Council who are appointed to the Youth Council shall hold office for a period of two (2) years from the date of their respective appointments.

9. Any member of the Youth Council is eligible for re-appointment.

10. A Councilor appointed to the Youth Council who ceases to be a member of Council shall cease to be a member of the Youth Council on behalf of Council.

11. A member of the Youth Council who, without leave of the Committee, is absent from three (3) consecutive regular meetings of the Youth Council shall cease to be qualified to serve as a member of the Youth Council.

Roles of Members: 12. Kings Youth Council members shall be responsible for the following: • Attending meetings as scheduled by the Youth Council • Attending Sub-Committee meetings of the Youth Council as determined • Representing the Youth Council at events, orientations, conferences, etc. as determined • Presenting for schools on Municipal politics and engagement • Encouraging youth engagement in Municipal politics • Presenting for Council, Service Clubs, and other community organizations on the work of the Youth Council

COTW 2017/01/17 Page 8

• Planning special events and initiatives as determined by the Youth Council • Promoting the work of the Youth Council, including any special events and initiatives • Making recommendations to Council on decisions and policy changes that affect youth and/or future generations • Building relationships with organizations across the Kings region that are youth-focused • Keeping up to date on youth initiatives, events, and programming across the Kings region • Adhering to the vision and mission of inclusive and diverse perspectives

Reporting: 13. The Youth Council shall report to Council on a monthly basis or as directed by Council.

14. The Youth Council shall appoint a Councilor Member to submit the Committee Report (including any recommendations) to Council.

Meetings: 15. The Youth Council shall hold regular meetings as required with the time and place of each meeting to be determined at the preceding meeting.

16. The Youth Council shall cause full minutes of all discussions and recommendations of the Youth Council to be recorded.

17. The first meeting of the Youth Council shall take place within one (1) month of the date of the establishment of the Youth Council and the acceptance of the terms of reference by Council.

18. Special Meetings of the Youth Council may be called on 24 hours’ notice by the Chair and shall be called if requested by a majority of the Youth Council.

19. The members of the Youth Council shall elect a Chair, Vice-Chair and Secretary from amongst the members at the first meeting of the Youth Council.

20. The Youth Council shall re-elect a Chair, Vice-Chair and Secretary annually thereafter at the first meeting in each calendar year.

21. The Chair, Vice-Chair and Secretary are eligible for re-appointment.

22. The Chair shall preside at all meetings but, in the absence of the Chair, the Vice-Chair or a member appointed at the meeting shall preside.

23. The Secretary shall record the minutes of the Youth Council meetings.

24. The Youth Council shall use a qualified consensus-based approach in their decision making; provided that if the Chair deems that a clear consensus is not achievable, then the Chair may put the matter to a vote.

COTW 2017/01/17 Page 9

25. A member of the Youth Council who is present and who fails or refuses to vote on a matter is deemed to have voted in the negative.

26. In the event of a tie, the matter voted on shall be deemed to be determined in the negative.

27. Any members of the public that are in attendance at a meeting of the Youth Council shall be given the opportunity to make comments to the Youth Council at the end of the meeting.

28. Minutes of the Youth Council shall be kept and distributed to Youth Council Members and Councilors.

Quorum: 29. 50 % + 1 of the Youth Council shall constitute a quorum. Subcommittees 30. The Youth Council may form subcommittees to provide the Youth Council with advice on matters within the Youth Council’s responsibilities.

31. Subcommittees shall be Chaired by a Member of the Youth Council, and people from outside of the Youth Council can sit on the subcommittees.

32. Subcommittees shall have a term of no greater than one (1) year. The term may be renewed by the Youth Council.

33. Subcommittees shall use a consensus-based approach in their decision making provided that if the Chair deems that a clear consensus is not achievable then the Chair may put the matter to a vote.

34. Subcommittees shall prepare and retain notes from each meeting including any recommendations that the Subcommittee makes to the Youth Council.

Miscellaneous: 35. Neither the Youth Council nor any Member of the Youth Council shall have the power to pledge the credit of the Municipality, or to authorize any expenditure on behalf of the Municipality, in connection with any matter whatsoever.

36. This Committee constitutes a “local board” as that term is defined in the Municipal Conflict of Interest Act, R.S. 299 and, as such, the members of the Committee are subject to the terms and conditions of the Municipal Conflict of Interest Act.

37. All meetings of the Youth Council shall be open to the public with the exception of the closed sessions (in camera) as provided in section 38. The time and date of the public meetings shall be advertised on the Municipality’s schedule of upcoming meetings as much in advance as the setting of the meeting permits.

COTW 2017/01/17 Page 10

38. The Youth Council may meet in closed session (in camera) to discuss matters relating to Operations and Membership of the Youth Council.

39. A record which is open to the public shall be made, noting the fact that the Youth Council met in private, the type of matter that was discussed, as set out in section 38 and the date, but no other information.

40. Any member of the Youth Council who discloses any report submitted to, or details of matters discussed at, a private (in camera) meeting of the Youth Council, as a result of which the Municipality has lost financially or the member has gained financially, is liable in damages to the Municipality for the amount of the loss or gain.

COTW 2017/01/17 Page 11 Peter Muttart

From: Lloyd Smith Sent: Friday, December 30, 2016 3:39 PM To: Peter Muttart Subject: Reappointment of Town Crier / Kings County Attachments: Terms and Protocols of Appointment of a Town Crier.pdf; Generic Standard Swearing In Form.pdf

December 30, 2016

Mayor Peter Muttart and Council Municipality of the County of Kings 87 Cornwallis Street Kentville, NS B4N 3W3

Dear Mayor Muttart;

May I first of all congratulate you and Members elected to Council in the Fall of 2016.

As a long time former resident of Kings County, I have had the honour of serving and representing the Council and Citizens of the Municipality under many Wardens and administrations for over almost thirty years. As the tradition follows, once an official appointment has occurred, with swearing in, it is simply a formality for each succeeding Mayor or Municipal Authority to decide upon the continuation of the post with a letter to this effect being prepared and forwarded to the crier for file purposes.

Your Worship may be aware that this position is Ambassadorial and one which provides legitimacy for the crier to officially attend functions with and on behalf of the Council and the Municipality, such as Flag Ceremonies, July 1st, Festivals, Apple Blossom Festival, Community events and so on, as representative of the Leading Municipal Authority (Mayor, Warden, Chair Etc.). However, in order for this to unfold, it is an authentic tradition that when the position of Warden or Mayor changes, because the crier is the representative of the Head of local Government (and Council of course), then it is customary for the incoming Chair to decide upon the continued role or appointment of the Crier.

This re-appointment and letter are requested by the Nova Scotia Guild of Town Criers as verification (as with all members) of position and representation for reference purposes in Gatherings, Tours and Competitions and, as expected, Guild sanctioned public events.

It may also be that Your Worship may wish me to appear and to brief Council on the protocols and fine points of the role, to which I would be pleased to comply. In the mean time, I am attaching a Municipal Information Summary, which includes an outline of history, responsibilities and protocols of the Art and Tradition of Town Crying, as well as a sample form of Appointment, for review by yourself and Council.

1 COTW 2017/01/17 Page 12 PDF created with pdfFactory Pro trial version www.pdffactory.com I would therefore request consideration by Your Worship and Council to receive your blessing for reappointment as the continued Honorary Town Crier of the Municipality of the County of Kings. Needless to say it would indeed be an honour to be a part of the fresh and exciting new vision planned for the County.

Kind regards, congratulations and much success to Your Worship and Council as you face new and demanding challenges for the new term.

Kind regards and OYEZ!

Lloyd Smith Town Crier of Windsor (1978) Honorary Town Crier of several Annapolis Valley Municipalities The Annapolis Valley Apple Blossom Festival Honorary Lifetime Member and Treasurer The Nova Scotia Guild of Town Criers Honorary Lifetime Member, The Ancient and Honourable Guild of Town Criers, United Kingdom Recipient of the Queen Elizabeth 11, Diamond Jubilee Medal (2012) Provincial and Town of Windsor Volunteer of the Year, 2015 Winner: 2015 Nova Scotia Provincial Town Crier Championships (902) 542-9576

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2 COTW 2017/01/17 Page 13 PDF created with pdfFactory Pro trial version www.pdffactory.com Terms and Protocols of Appointment of a Town Crier

Derived from documentation and information provided by the Ancient and Honourable Guild of Town Criers of the United Kingdom, circa 1979 – The Official and authentic Body of the Fraternity of Town Criers – authors of the Code of Ethics and Conduct of legitimately appointed Town Criers, from which International Town Crier Guilds and Associations have adopted codes, regulations and framework governing the conduct and activities of Members and Associates, specific to World Regions or Authorities.

Note: The Ancient and Honourable Guild of Town Criers, Canada, (Later revised to the Nova Scotia Guild of Town Criers) was formed in Nova Scotia in 1979 by the first practicing Canadian town criers in the Twentieth Century (Peter Cox, Halifax, Ron Amey, Yarmouth, George Green, Sackville, Len Atkinson, Dartmouth and Lloyd Smith, Windsor) following directives and guidance from executive Members of the Ancient and Honourable Guild of the United Kingdom during the visit to Nova Scotia in the late nineteen seventies and early eighties by several Executive Members.

Our Nova Scotia and Canadian Membership reviewed our practices with these criers and others while touring in the United Kingdom and other countries attending competitions, gatherings and high level functions. It is reasonable to conclude the directions followed in Nova Scotia by our Guild are well founded and respectable and have become the standard for conduct, pomp and decorum worldwide.

The Role of your Town Crier

Although there are no historic documents of support, it is believed that the authentic Art of Town Crying can be traced to Ancient Greece and Rome when individuals would precede athletes in the Grecian and Roman Games and announce various combatants or contestants to the large throng in the Coliseum or Arena. There are even records of Town Criers in the Bible. Through the centuries the actual role of the Town Crier (although possibly called by another name) was to deliver news or word of community affairs and interest, even to deliver messages of importance from those of higher status, even from Royalty.

As we advance through time, Town Criers were often a very important source of information, regulation and even law within society. So one would safely conclude that the Town Crier was indeed the original media prior to the advent of newspaper, radio, television, Internet, Social Media or other means of mass communication.

COTW 2017/01/17 Page 14 Although the role, requirement and status of the Town Crier has changed with the development of new technologies, there is still nevertheless a very important position for the Town Crier in society. It must be observed that most countries had no criers after the 1800’s with the exception of the United Kingdom which, uniquely, is reputed for nurturing and maintaining history and related traditions.

Reintroduction of the Art, Tradition and Fraternity of Town Crying in Halifax, Nova Scotia, Canada and North America

In the early 1970’s, London, England native Peter Cox settled in the Halifax / Dartmouth area of Nova Scotia and responded to the call to reintroduce to Nova Scotia, to Canada and even North America, the authentic and colourful art and tradition of Town Crying which was already well respected and maintained in the United Kingdom by the public and Royalty alike.

In accepting the position as Official Town Crier by the Mayor, Council and Administration of Halifax in 1974, Mr. Cox renewed a distinguished role, which had prominence and function in several Nova Scotia communities since the mid eighteenth century, and became the fourth recorded official Town Crier of Halifax.

Upon his appointment Mr. Cox, in an effort to lend legitimacy to this ancient Art, and with full support and encouragement of his Municipal Sponsors, in close alliance with both City and Developers, coordinated the First International Town Crier Championships to correspond with the celebration of the opening of the newly refurbished waterfront Historic Properties Project, in conjunction with the Joseph Howe Festival, as an initiative to bring considerable focus on Halifax, Nova Scotia and Canada.

Through an extensive search for attendance at this event through the marketing firm representing Waterfront Developers, and with a wide recruitment effort on the part of Mr. Cox, five Canadian Town Criers, all Nova Scotians, were approached to compete against six attendees from the United Kingdom, one from the United States and one from Bermuda.

Thus began a tradition and Fraternity of officially appointed Town Criers which today boasts numbers believed to be over three hundred men and women who have dedicated themselves to be highly respected Ambassadors of Good Will promoting their leading civic authorities and communities at home and around the world.

COTW 2017/01/17 Page 15 Appointment of the Town Crier

There are definite procedures to the appointment of a Town Crier. Firstly, because of the illegitimate attempt by some in costume to gain notoriety in the position, often with embarrassing results, it is necessary for reasons of legitimacy to receive an appointment from the leading municipal authority such as Mayor, Warden, Councillor, Peer, Reeve, Magistrate or whomever is in the prime position within the jurisdiction where the Crier would serve. Once appointed the Crier would then become responsible to that authority and would agree to appear at functions or on occasions considered to be void of conflict or embarrassment or within the policies of ethics as dictated by local regulations.

Some activities considered to be questionable would be engagements of politics or commercialism. Appearances which fall into the category of “appropriate” would include, weddings, parades, delivery of messages of good will, ship launchings, business openings, funerals, tributes, competitions, inter-community exchanges, Ambassadorial representation, introduction of dignitaries and so on.

Once a community has decided to appoint a Town Crier then comes the task of selection. Should an obvious choice of candidate not be clear, a competition is arranged with the cooperation and support of the community and is frequently held in conjunction with another event. It is sometimes necessary to stage a stand alone event to select a Crier but in either instance it is important to properly promote the challenge in order to attract a good field of interested and enthusiastic challengers and of course a well attended audience.

Regalia and Funding

Once the Crier has been selected it then becomes necessary to obtain suitable apparel. In many cases the town crier’s dress would correspond with the more noteworthy events of history within that community. For example, if there were activities recorded from days of founding by French, British or Loyalist Society, then it may be in order to consider fashion of that period. It should be noted that, because the Town Crier upon appointment would be the representative of his or her community, it would be most natural that attractive attire be approved.

COTW 2017/01/17 Page 16 Some communities, once conducting research for appropriate dress for their Town Crier, realize that such design and construction can require several thousand dollars. Although this concern is valid it is also true that this investment would be a one time or long term funding and would result in considerable return through public scrutiny and attention. It would therefore seem natural that the community would benefit from ensuring their Town Crier is dressed in attractive and authentic robes. In fact, in competition, Dress and Authenticity are important categories of awards.

It would be worthy of mention that, due to restrictions on budget and limited funds, some major centres, such as cities and municipalities, or various independent sources, may share the cost. Once completed, and due to the process of appointment, the Town Crier’s dress then is included in the ranks of a Uniform, due to it’s function and purpose, much like that of the uniforms of Firefighters, Police or Military Personnel, rather than a costume, which is actually the garb of actors.

Specific to funding; because a community has followed the process of appointment of an individual who has become committed as representative, there should be some incentive and funding support established within parameters which would allow the Town Crier to be available as required and maintain enthusiasm as one who feels supported and encouraged. It is common knowledge that many Town Criers are left to their own devices and to bear their own expense which, if a community wishes to receive the ultimate in service from their Crier, should be addressed shortly after appointment. As one could expect it would be most disheartening for a Town Crier to come to a conclusion that he or she has been requested to promote and to represent a community which does not provide the proper support or tools for him or her to accomplish the task.

Notes of Interest

As a Town Crier and one who is appointed by a Leading Municipal or Civic Authority, a Town Crier is first and foremost answerable and responsible to be available to his prime sponsor. However a Town Crier may be accepted and appointed in an honorary capacity by other communities, jurisdictions or Districts. Should that sponsoring authority then decide to appoint a full time Town Crier then the Honorary Town Crier would step aside.

Further, should a Town Crier, after appointment, be determined incapable of fulfilling the role, or be considered undesirable, it would be within rights of the sponsoring body to withdraw his or her position and require the return of all materials, including uniform (if paid for by that Sponsor), provided for the service. Otherwise, the uniform would become the property of the soure of funding.

COTW 2017/01/17 Page 17 Finally; Due to the Town Crier’s position of appointment answerable to the Chair of that Authority, such as Mayor, Warden, Councillor, Magistrate, Peer or Reeve, his position is directly validated by the head of that Authority.

When, through an election or replacement of that top Authority, the position of the Town Crier is also open for review. Should, after an election, the Authority remain in position, as a formality the Crier would be informed of his continuing responsibilities in writing. Should, however, the Head-of-Authority be replaced, then it would be in order for the incoming Authority to decide to reappoint the Town Crier or opt for replacement or complete discontinuation of the post. Should the decision be to continue the position, it would be a gesture of formality to provide a letter to that effect to the incumbent Town Crier.

A Municipality considering the appointment of a Town Crier would be comforted to be aware that an appointed Town Crier would be encouraged to become a member of the existing Guild of Town Criers which subscribes solidly to the code of ethics and conduct of the much larger, valid and credible Provincial and World Organization.

Therefore guidance and mentorship is available to all Officially Appointed Town Criers to ensure a high standard of function, appearance and representation.

Prepared by Lloyd Smith, Official Town Crier of Windsor (1978) Honorary Crier of various Annapolis Valley Municipalities and the Annapolis Valley Apple Blossom Festival Honorary Lifetime Member, the Ancient and Honourable Guild of Town Criers of the United Kingdom Honorary Lifetime, Charter and Founding Member of the Nova Scotia and Canadian Guilds of Town Criers Recipient of the Queen Elizabeth 11, Diamond Jubilee Medal for Community Service

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DOCUMENTATION OF HONORARY APPOINTMENT

TOWN CRIER

Mayor, Warden, Peer, Reeve, Councillor or Municipal Authority (as appropriate)

It is the wish of the (Town, Village, Municipality etc.) to maintain a solid and historic link between the traditional past and the present and it is the intention of this (name of Municipality), on behalf of the citizens of our Community to renew and reaffirm this tradition through the appointment of (name of Town Crier) to represent (name of Municipality) as our (Town Crier or Honorary Town Crier). I would therefore ask (name of Town Crier) to come forward and to undertake the following “Pledge of Appointment”

I ask you (name of Town Crier) to please raise your right hand and to respond to the following:

1. Do you (name of Town Crier), promise to represent the (name of Municipality) in a manner which reflects the true tradition of Town Crying? (Crier response)

2. Will you attempt to act on behalf of the (name of Municipality) in the capacity of Town Crier, as often as is required, provided that appearances are mutually agreeable and do not conflict with your duties on behalf of your Official Sponsor, the Town of Windsor? [if applicable] (Crier response).

3. With the understanding that your initial and prime sponsor is the Mayor and Council of Windsor, will you also recognize the (Mayor, Chairman, Warden or appropriate Municipal Authority) of the (name of Municipality) as Honorary Sponsor? (Crier response)

4. Will you respect the laws and policies of the (name Municipality) while appearing in an official capacity as Town Crier on behalf of or within this (name of Municipality)? (Crier response)

5. Do you agree to cooperate, assist and maintain communication with those Officials of this (name of Municipality) deemed responsible for organizing functions at which you are requested to appear? (Crier response)

6. With the understanding that under the terms of your appointment, the (name of Municipality), hereby authorizes you to appear officially and unconditionally within this community without restriction and by your own schedule, as requested, provided all appearances are conducted in a dignified manner and in a fashion which will reflect positively for this (name of Municipality) and Community. Is this condition acceptable? (Crier response)

7. Do you, (name of Town Crier), agree to show respect to this (name of Municipality) by refraining from wearing labels or promotional material on your uniform, or making any public statement or appearance, which is contrary to the policies and views of this (name of Municipality), while representing this Community? (Crier response)

By the power vested in me as (Mayor, Chair, Warden. Etc.) of the (name of Municipality), I hereby accept and appoint you, (name of Town Crier), as Honorary Town Crier of the (name of Municipality), for such a period of time as I maintain this Office.

Further; may I include the provision that your position as Honorary Town Crier or the (name of Municipality) may be considered renewable, accepting this Ceremony and Documentation of Appointment as a one time requirement, by each succeeding (Title of Municipal Authority – Eg: Mayor, Chairman, Warden Etc.), providing this Appointment is accepted by the (name of Municipal Authroity; Eg: Council or Commission Etc.), unless the (name of Municipal Authority) may decide at a future time to appoint a Town Crier, exclusive to this Community,

COTW 2017/01/17 Page 19 duly and officially sworn into this capacity, in which instance, the position of Honorary Town Crier would become null and void with due notification of the Honorary Town Crier, (name of Town Crier), within a thirty day period.

Otherwise, a letter of reappointment by each succeeding (name of Municipality) would be considered a formality and official so that (name of Town Crier) may continue to represent the (name of Municipality) without ceremony or circumstance.

I hereby give permission and appoint (name of Town Crier) as Honorary Town Crier of the (name of Municipality) effective on the date shown below.

Mayor, Chairman, Warden (as appropriate) (Name of Municipality)

Agent of Municipal Authority Town Crier

Date

COTW 2017/01/17 Page 20 Presentation to Committee of the Whole

Subject: Report on Activities and Financial Status as of December 31, 2016

Organization: Kings Volunteer Resource Centre

Name of Presenter(s): TBA (President Sarah Bowen or Treasurer Bruce MacArthur)

Date: Requesting January 17, 2017 COTW ______

Organization:

(Who) Summary of the organization you will represent:

KVRC is a Charitable Organization engaged in the support, education and assistance to local volunteer organizations and volunteers as well as the promotion of volunteerism to the residents of the County of Kings and beyond.

Discussion:

(What) Brief summary of the topic you wish to discuss:

We wish to update Council on our progress and activities (educational activities, volunteer referral and matching and volunteer promotions to date) and discuss potential funding for 2017/18.

Request:

(Why) Please indicate the purpose of the presentation - is your organization requesting a commitment? (funding, letter of support, etc.) Or providing the presentation for information?

As KVRC is using space on the ground floor of the Municipal Complex and we received funding from Kings County in 2016, we wanted to update Council on our activities and discuss potential funding for 2017/18.

COTW 2017/01/17 Page 21 Presentation to Committee of the Whole

Subject: Funding for renovations to upgrade Sunken Lake Scout Camp (a 96 year old continuously operating Scouts Canada camp in Kings County)

Organization: Scouts Canada

Name of Presenter(s): Floyd Priddle and Dr. Hugh Chipman

Date: January 17, 2017 ______

Organization:

(Who) Summary of the organization you will represent:

Wolfville and Vicinity Boy Scouts Association – the committee that manages and maintains Sunken Lake Scout Camp on behalf of Scouts Canada.

Discussion:

(What) Brief summary of the topic you wish to discuss:

“Preparing for our Second Century” is a 5 phase initiative (phase 1 has been completed) to upgrade the E. Percy Brown Lodge at Sunken Lake Scout Camp improving, insulating, and modernizing this important facility in time for its 100th anniversary in 2020. Our committee has raised $45 000 toward our $100 000 goal and is looking to the Municipality of the County of Kings for support.

Request:

(Why) Please indicate the purpose of the presentation - is your organization requesting a commitment? (funding, letter of support, etc.) Or providing the presentation for information?

The purpose of this presentation is to inform the Committee of the Whole of the plans in place to improve this important facility used by more than 500 Kings County youth in Scouting, Guiding, and other organizations annually as a place to meet, camp, learn, and grow as citizens and to request funding toward phases 2-5 of our 5 phase, five year plan.

COTW 2017/01/17 Page 22 Presentation to Committee of the Whole

Subject: “Change the Network, Change the World”: Harnessing a fast Internet for growth and development

Organization: i-Valley Intelligent Community Association

Name of Presenter(s): Terry Dalton, President Barry Gander, Vice President

Date: Jan. 17, 2017 ______

Organization:

(Who) Summary of the organization you will represent:

i-Valley is a not-for-profit movement to create Smart Regions and Communities in the Annapolis Valley and elsewhere in Nova Scotia. Smart Communities mobilize citizens to achieve faster economic growth, better health care and greater sustainability, through the use of advanced enabling technologies. i-Valley is made up of leaders from the business, social, university and technological sectors of the Annapolis Valley region.

Discussion:

(What) Brief summary of the topic you wish to discuss:

This proposal is aimed at obtaining national and international investment funding for the community, by providing two world-first services that will justify funding engagement by showing the region’s development as a broadband and economic powerhouse:

1. Internet Broadband Performance: Evidence-based Internet performance validation measurements; and 2. Global Cities Index Economic Performance: Internationally-recognized Smart Community Status

Recently announced programs by the Federal Government have made this strategy urgent, as applications to $1.75-billion dollars will soon be made by communities across Canada. The Annapolis Valley needs to be ready with an evidence-based strategy for the need for assistance in establishing high-speed broadband. This Application for Partnership Assistance will establish the evidence needed to successfully apply for federal and other funding.

Request:

(Why) Please indicate the purpose of the presentation - is your organization requesting a commitment? (funding, letter of support, etc.) Or providing the presentation for information?

COTW 2017/01/17 Page 23

i-Valley is requesting support on the order of $5,000, to help offset the cost of the licenses and detailed work needed to make the two tools functional for the Municipality of Kings.

In return, the Municipality of Kings will receive global investor awareness of its progress, plus regional enhancements to its development as a “Smart Community” -- a region with increased economic activity, a sustainable environment, better employment and better healthcare.

COTW 2017/01/17 Page 24 THE MUNICIPALITY OF THE COUNTY OF KINGS REPORT TO COMMITTEE OF THE WHOLE

Subject: Reserves: Policy, Accounts, Proposed Transactions From: Financial Services Date: January 17, 2017

Background

The Municipality has 13 open Capital Reserve accounts and 19 open Operating Reserve accounts. The history, purpose and restrictions associated with many of these accounts had become unclear with the passage of time. Finance staff was tasked with researching these accounts, rationalizing them, and developing a Reserve Policy to guide future activity. Staff reviewed historical accounting records, Council minutes and agenda packages, budgets, and other financial documents, some of which dated back over 30 years. We also reviewed relevant legislation, Department of Municipal Affairs Municipal Financial Indicators, and Municipal Finance Corporation/AMANS guidance. Attached to this report is a draft Reserve Policy and Appendix A. Appendix A is intended to be a schedule of the purpose, restrictions, and recommended balances associated with each reserve fund. Appendix A only includes the reserves after the proposed account transactions have been given effect. A detail schedule of the reserve accounts as they currently exist is attached to this report as Schedule 1. This report contains a number of recommendations. A listing of the proposed Capital Reserve account closures, fund transfers, and new accounts is attached as Schedule 2. A listing of the proposed Operating Reserve account closures, fund transfers and new accounts is attached as Schedule 3. A summary of the proposed fund transfers is attached as Schedule 4. This report and the related Reserve Policy and schedules are not associated with the Regional Sewer or the Greenwood Water Utility as other agreements or regulations govern the treatment of their surpluses and reserves.

COTW 01172017 Page 1 COTW 2017/01/17 Page 25 Executive Summary:

 Reserves exist to help support the sustainability of Municipal services and operations.  Reserves are regulated under the provisions of the Municipal Government Act (MGA).  Reserves may also be subject to other legislation, agreement, or Council directive.  Reserves are reviewed annually by the Department of Municipal Affairs using Fiscal Indicators that help the Province evaluate municipal financial health.  Operating Reserve balances must be compared to the minimum thresholds set by the Province, and should always be sufficient to avoid a “red” Municipal Indicator.  Capital Reserve balances should be compared with o the related asset Accumulated Depreciation, as well as o the related estimated replacement cost, o the timing of when we might need to replace the assets, and o whether we can afford to pay for the replacements with a combination of debt, grants and reserves, o without causing spikes in the property tax or sewer rates, and o while staying within our debt and debt service limitations.  Five (5) Capital Reserve accounts and seven (7) Operating Reserve accounts can be closed and their balances transferred to other Reserve accounts, because the original purpose has been satisfied.  Four (4) new Capital Reserve accounts should be opened. This will ensure that all groups of Municipal Capital Assets have an associated Capital Reserve account.  The Open Space account funds that are currently included in the General Operating Reserve need to be segregated into a separate new Operating Reserve account.  After the transfers recommended in this report, the Operating Reserve accounts will still be better than both the Municipal Indicators minimum threshold and the average level recommended in the Core Best Practices publication by a joint committee of the Municipal Finance Corporation (MFC) and the Association of Municipal Administrators of Nova Scotia (AMANS).  After the transfers recommended in this report, the Capital Reserve account balances will be equal to either the corresponding Accumulated Depreciation account balances, or the corresponding 2016/17 capital budget, with the exception of the Sewer Capital Reserve account.  The Reserve accounts must be reviewed each year as part of the annual budget process, to evaluate the adequacy of the reserve balances with the respective Municipal Indicator Thresholds, Reserve Policy guidelines and individual account restrictions.

COTW 01172017 Page 2 COTW 2017/01/17 Page 26 Capital Reserves:

Rules for Capital Reserves: The MGA requires the following:  All proceeds from the sale of capital assets must be placed in Capital Reserve accounts, unless they are used to purchase capital assets.  All proceeds from insurance associated with capital assets must be placed in Capital Reserve accounts, unless they are used to purchase capital assets.  All Capital Reserve accounts must accrue interest at the rate that we earn on our deposits, unless we are borrowing from the Capital Reserve accounts, in which case they must accrue interest at the Municipality’s borrowing rate.  Capital Reserves may not be used for operating expenses. With few exceptions, Capital Reserves may only be used for capital expenditures for Municipally-owned assets, (specifically for expenditures for which the Municipality may borrow).  Council must approve all withdrawals from Capital Reserves. The Provincial Department of Municipal Affairs Municipal Indicators set a threshold (minimum) amount that must be transferred into Capital Reserves each year, equal to 10% of the annual depreciation expense, averaged over a 5-year period. The Municipal Indicators Committee is currently evaluating the adequacy of this Indicator. It should be noted that the Utility and Review Board (UARB), requires regulated utilities to fund 100% of their annual depreciation expense. Currently, only Greenwood Water Utility is regulated by the UARB.

Goals for Capital Reserves: The replacement cost of assets with short expected useful lives are generally not very different than the historic cost. However, assets built 40 to 50 years ago, generally have replacement costs at least 10 times higher than the original cost. If the money in our Capital Reserves is only equal to the Accumulated Depreciation, and sufficient grants are not available, we may still need to borrow 90% of the cost of replacing these old assets. If we don’t even have the amount of the Accumulated Depreciation saved, then our borrowing needs are even greater. If assets were built or acquired evenly over time, then the timing of replacement can also be spread out over time. However, if a large percentage were installed in a few concentrated time frames, then timing of replacement and the related costs may spike. If we have sufficient reserves and borrowing capability, then we can manage those spikes without requiring a corresponding spike in the property tax rate or sewer rate; if not, then residents may face large rate hikes to pay the annual debt service costs. The goal of our Capital Reserves should therefore be to set aside enough funds each year, to help protect residents from rate spikes, while ensuring the continuity of services.

COTW 01172017 Page 3 COTW 2017/01/17 Page 27 Replacing 1 km of 40 year-old Sewer Pipe if Sewer Capital Reserve contained 100% of Accumulated Depreciation $450,000 $400,000 $350,000 $300,000 Cost $250,000 Accumulated Depreciation $200,000 Savings in Reserves $150,000 Debt or Grants Required $100,000 $50,000 $0 1976 Pipe 2016 Pipe

Recommendations for Capital Reserve Accounts: 1. Ensure each group of capital assets has an associated Capital Reserve account to facilitate comparison with related Accumulated Depreciation and Capital Budgets. 2. Close accounts that no longer serve a purpose. 3. Transfer reserve account surpluses, (when balances are compared with either Capital Budgets or Accumulated Depreciation) to other Capital Reserve accounts that need to be topped up, while respecting any account restrictions. 4. Segregate sewer funds specifically invoiced for asset replacement pursuant to agreements. 5. Eliminate surplus assets. 6. Evaluate adequacy of Capital Reserve funds as part of Asset Management process.

COTW 01172017 Page 4 COTW 2017/01/17 Page 28  Capital Reserve accounts to be closed and balances transferred to other Capital Reserve Accounts: Balance Suggested Account Reason 12/31/16 Transfer to General 5,774.90 Municipal Capital Building Capital Small remaining balance – no project Reserve Reserve restrictions 41-4-460-100 41-4-460-401 Capital Grant 332,110.74 Municipal Sewer Historically these Provincial grants (1980 Reserve Capital Reserve – 2000) were primarily used for 41-4-460-120 41-4-460-300 sewer/water capital projects and to fund the closure of the Meadowview dump. Technically the funds could be transferred to any Capital Reserve, but Sewer Capital Reserve is underfunded. Total: 4,500.00 Village of Port Undistributed balance of Provincial grants $336,610.74 Williams Capital owed to the Village Project Tax Sale 61,091.87 Municipal Surplus – Building Capital Balance is over 20 years old and over 20 years Reserve available for any Capital Reserve 41-4-460-130 41-4-460-401

Project 109,799.69 Parks & Rec Original purpose appears similar to Parks Reserves – Capital Reserve & Rec projects. Parks Capital Reserve is Community 41-4-460-406 underfunded compared with Accumulated 41-4-460-405 Depreciation Project 585.66 IT Capital Reserves – Reserve

General 41-4-460-400 41-4-460-410 284,826.32 Municipal Building Capital Reserve 41-4-460-401 Original purpose to hold budgeted debt 254,892.94 Parks & Rec savings on delayed capital projects and Capital Reserve use for Municipal contribution to 41-4-460-406 Infrastructure Grant projects. All grants Total: now completed – funds available for other 108,774.94 Bldg & Dev $778,296.53 Capital Reserves Vehicle Reserves 41-4-460-407 129,216.67 EMO Capital Reserve 41-4-460-408

COTW 01172017 Page 5 COTW 2017/01/17 Page 29

Further details of the above accounts are described in Schedule 1. Based on the research performed, the original purpose of these accounts has been met, and there are no remaining restrictions on these accounts other than the general restriction that Capital Reserves can only be transferred to other Capital Reserves, with one exception as follows: The Capital Grant Reserve account was set up to hold Capital Grants received from the Province between 1980 and 2000. The funds were allocated to the Villages and the Municipality based on the pro-rata share of dwelling units. All Villages used their allocated share of grant monies, with the exception of the Village of Port Williams, which still has approximately $4,500 available to be applied towards a capital project. (See Report to COTW dated 1-17-17)

 New Capital Reserve Accounts to be opened Account Name Account Purpose Number Waterville Sewer Reserve 41-4-460-302 Hold Michelin payments for share of Waterville sewer depreciation expense, less % share of Waterville capital expenditures funded from Reserves (Currently, these funds are co- mingled in the Municipal Sewer Capital Reserve account) Building & Development 41-4-460-407 Hold reserve funds for BDS Vehicle Services Vehicle Reserve replacements EMO Equipment Reserve 41-4-460-408 Hold reserve funds for EMO Equipment replacement Cambridge Business 41-4-460-409 Hold reserve funds for Cambridge Business Park Park until project completed and assets transferred to related capital accounts

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 Capital Reserve Account Transfers From Amount To Reason Municipal Sewer $125,986.12 Greenwood Sewer Bring account Capital Reserve Capital Reserve balances up to level of depreciation funds 41-4-460-300 41-4-460-301 collected from 14 $158,479.62 Waterville Sewer Wing Greenwood Capital Reserve and Michelin respectively 41-4-460-302 Transportation $480,951.39 Municipal Buildings Reduce Capital Reserve Capital Reserve Transportation Reserve down to 41-4-460-402 41-4-460-401 level of Accumulated Depreciation, while bringing the $500,000.00 Cambridge Business Municipal Buildings Park and the Cambridge Business Park 41-4-460-409 reserves up to their 2016/17 construction budgets and the EPW Vehicles & $378,723.23 EPW Vehicles & Capital Equipment Equipment up to the level of 41-4-460-403 Accumulated Depreciation

Office Furniture & $275,148.75 Municipal Buildings Reduce Office F&E Equipment Capital Capital Reserve reserve down to level Reserve of Accumulated 41-4-460-401 41-4-460-404 Depreciation, while bringing the Municipal Buildings reserve up to the 2016/17 construction budget

COTW 01172017 Page 7 COTW 2017/01/17 Page 31

 Consider transfer of KRRC Building. The Kings Regional Rehabilitation Centre (KRRC) building is still on the Municipality’s books, although all capital improvements and upgrades to the facility are on KRRC books. The building has a historic cost of about $2.4 million and is fully depreciated, (i.e. it has a Net Book Value of zero ($0)). We understand that KRRC has previously expressed interest in having a parcel of the land owned by the Municipality, subdivided and leased to KRRC on a long-term lease basis. If the building ownership were transferred to KRRC, this would improve our Municipal Indicators. It would also help to clarify that the funds in the Municipal Buildings Capital Reserve Account # 41-4-460-401, are exclusively for the replacement of the Municipal Complex and EPW shop. Note that transferring ownership of the building is unrelated to the Municipality’s overall interest in the KRRC organization.

 Annual evaluation of the adequacy of the Capital Reserve Accounts should be performed as part of the Annual Budget Process, by comparing the Accumulated Depreciation for the asset group with the corresponding Capital Reserve account balance, and considering the timetable for asset replacement and the estimated replacement cost.

 When the Asset Management Plan is developed, it will include evaluation of the condition of the capital assets, a timetable for asset replacement, and a more refined estimate of replacement cost. The Asset Management Plan will help inform our long-term capital budget and funding needs to be satisfied from a combination of Capital Reserves, Long- Term Debt and Capital Grants. At that point, the annual evaluation of the adequacy of the Capital Reserve accounts can be done with greater precision.

COTW 01172017 Page 8 COTW 2017/01/17 Page 32 Operating Reserves:

The Municipality has two types of Operating Reserve accounts:  The general Operating Reserves are intended to be available: o to cover unexpected events that could cause the Municipality to experience a deficit, o help smooth out the impact of rate increases from sudden shifts in revenue or expenses, or o save money for specific projects or programs.  The other type of Operating Reserves are funds that have been set aside by Council for specific grants, or to comply with legal agreements, until such time as the terms are met and the funds are released, or Council determines that the terms will not be met and the funds can be returned to the general Operating Reserves.

Rules for Operating Reserves: The Provincial Department of Municipal Affairs has identified a number of Municipal Indicators of municipal financial health. One of the Indicators sets a Threshold (minimum) requirement that total Operating Reserves must be greater than 10% of total expenditures after removing the Provincially-mandated amounts (Education, Corrections and Housing), and adding back annual debt service requirements. On a $45 million budget, after removing $12 million in Provincially-mandated expenditures and adding $1.6 million in debt service, the base amount for the above calculations is about $34 million. The Municipal Indicators threshold that we need in Operating Reserves is therefore $3.4 million, or 10%. The Financial Management Best Practice Committee, a joint committee of the Municipal Finance Corporation (MFC) and the Association of Municipal Administrators Nova Scotia (AMANS) has prepared a joint publication entitled: FMCBC Recommended Practice: Appropriate Level of Operating Reserve and Accumulated Surplus1 They recommend that Operating Reserves be maintained at between 5 and 15% of own source revenue, and between 1 and 2 month’s expenses. Under the FMCBC guidelines, the minimum amount would be $1.6 million, the maximum would be $5.5 million and the average $3.7 million. Currently, after removing the budgeted transfers out during 2016/17, the General Operating Reserves contain $4.8 million, or 14%, which is higher than the requirements under both guidelines. The Operating Reserves associated with specific grants or legal agreements contain an additional $1.5 million, for a grand total of $6.3 million, or 18%. In 2014/15, the rural average was 47.8%. (We don’t have the 2015/16 data yet). Since the Municipality’s Operating Reserves are lower than the rural average, this results in a Yellow indicator. The MGA permits Operating Reserves to be used for capital projects, but Capital Reserves cannot be used for operating expenses.

1 http://www.nsmfc.ca/sample/507-cbp-appropriate-level-of-unreserved-fund-balance-in- the-general-fund/file.html

COTW 01172017 Page 9 COTW 2017/01/17 Page 33 Operating Reserves do not generally earn interest, unless specified by legislation or legal agreement. Council must approve all withdrawals from Operating Reserves.

Recommendations for Operating Reserve Accounts

1. Close accounts that no longer serve a purpose. 2. Transfer reserve account surpluses to the General Operating Reserve account, except for Sewer Operating Reserve. 3. Evaluate the balances in the operating reserve accounts against the Municipal Indicators thresholds on an annual basis, and whenever Council is considering approving funding from reserves. 4. Segregate Open Space funds from the General Operating Reserve account. 5. Annually evaluate the Operating Reserves associated with specific grants to determine whether the conditions are still expected to be met. If not, then Council should approve returning the funds to the General Operating Reserve account.

COTW 01172017 Page 10 COTW 2017/01/17 Page 34  Operating Reserve Accounts to be closed and the balances transferred to the General Operating Reserve Account: Balance Account Name Transfer to Reason 12/31/16 $30,000.00 Reserves for Apple Dome Phase 1. Berwick & Final payment of $275k was paid in District Arena 2013 from operations, but $30k 61-4-460-160 should have been paid from this reserve. Grant has been paid in full. $316.80 Unused balance of $50,000 arena Western Kings grant program begun 1997 for Arena reimbursement of expenses to make 61-4-460-180 Western Kings Arena fiscally sustainable $107,072.52 Funds for Infrastructure studies – Infrastructure most recently related to Kings 2050 Study project (2012). Reports were paid 61-4-460-220 General from operating expense, but should Operating have been paid from this reserve. Reserve Street $1,133,731.16 Funds set aside to resurface Resurfacing 61-4-460-270 municipally-owned roads. However we already have a Capital Reserve for Reserve 61-4-460-230 that purpose.

$149,809.06 Funds set aside to replace vehicles. However, we already have a Capital Vehicle Reserve account for that purpose for Replacement EPW vehicles and have proposed a 61-4-460-300 corresponding Capital Reserve account for the other vehicles.

Transportation $32,838.71 Funds for culverts & storm drain work Reserve in spring 2008 61-4-460-330 Debt $88.38 Budgeted debt savings due to project stabilization delays. Balance too small for any reserve separate accounting. 61-4-460-340

COTW 01172017 Page 11 COTW 2017/01/17 Page 35

 Open Space Reserve Account to be opened and funded from the General Operating Reserve Account 61-4-460-270

Account Name Amount Reason Open Space – $158,219.00 Hold funds received from developers related to Cash in Lieu MGA 273(5) until allocated to relevant parks & 61-4-460-360 recreation projects. (Currently these funds are in the General Operating Reserve account)

 Annual evaluation of the adequacy of certain Operating Reserve accounts should be performed as part of the Budget Process, using the General Rules for Operating Reserves discussed above: Account Account Balance Excess Transfer to Name Number 12/31/16 Sewer 61-4-460-130 $476,155.55 $75,000 41-4-460-300 Sewer Operating Capital Reserve Reserve Kings REN – 61-4-460-255 $38,577.00 $23,000 61-4-460-270 General Regional Operating Reserve Enterprise Network Valley Waste 61-4-460-350 $896,740.08 $400,000 61-4-460-270 General Reserve Operating Reserve

The Municipality operates the sewer utility under a “user pay” model, which, in principle, requires the customers of the sewer system to cover the utility costs. This means that the funds collected from sewer utility customers can only be used to cover sewer operating and capital expenses. Any surplus or deficit of sewer operating revenue as compared with sewer operating expenses is transferred to, or covered from, the Sewer Operating Reserve 61-4-460-130. The Sewer Operating Reserve should be evaluated for adequacy each year during the budget process. Excess Sewer Operating Reserves should be transferred to the Sewer Capital Reserve or used to reduce sewer long-term debt borrowing in accordance with paragraphs 6.2 and 7.2 of the Surplus Allocation Policy FIN-05-014.

COTW 01172017 Page 12 COTW 2017/01/17 Page 36

 The total balances in the Operating Reserve accounts should also be evaluated annually using the General Rules for Operating Reserves discussed above, and any additional amounts required to meet the minimum threshold levels should be budgeted to be added to the General Operating Reserve Account 61-4-460-270. Currently, the total exceeds both the thresholds and minimums, and will continue to do so after the proposed transfers are made.  Annual evaluation of the Municipal Elections Reserve account 61-4-460-250 should be performed as part of the Budget Process, by comparing the balance in the account to the total cost of the previous election, divided by 4 (years between elections) and multiplied by the number of years since the last election.  Annual evaluation of the Insurance Reserve 61-4-460-310 should be performed as part of the budget process, by comparing the balance in the account to the 5 year average of insurance claims and deductibles paid.

 Guidelines should be clarified for the management of the following reserve accounts, specifically: o Should these funds generally remain in Reserves awaiting a major project? - or - o Should the balances be included in the operating budget each year to be considered as additional funds available for distribution under the corresponding program? - or - o Should the balances be transferred to General Operating Reserve account and these accounts closed?

Reserve GL Account Balance Purpose of Reserve 12/31/16 Trails Reserve 61-4-460-215 $163,568.26 to support trails development initiatives ($100,000 budgeted expenditures in 2016/17) Economic 61-4-460-260 $161,289.63 fund MEDF/MEDAC grants and Development support future economic Initiative development initiatives (A portion has been committed for specific projects) Village sidewalk 61-4-460-280 $135,246.57 Historically unused budget funding of reserve up to 15% of Village sidewalk construction cost in accordance with the Village Sidewalk Agreements

COTW 01172017 Page 13 COTW 2017/01/17 Page 37

 The status of the grant accounts should be evaluated annually as part of the budget process. These are funds set aside by Council for specific grants until such time as the terms of the grant are met and funds are released, OR Council determines that the terms will not be met, and the funds may be transferred to the General Operating Reserve.

Reserve GL Account Balance Purpose of Reserve 12/31/16 Kings Mutual Centre 61-4-460-370 $129,000 Commitment $30,000 in 2013/14 Phase 2 plus 7 years at $55,000 subject to annual approval of each year’s

commitment by Council, and matching Federal & Provincial funding commitment Unpaid Grants 61-4-460-380 $100,000 North Greenwood Water Phase 2 contribution to cost of construction (construction in progress) $1,147,400 Freedom Aviation Society contribution to cost of construction of airport facility, subject to tender process, approved expenditures, invoices and proof of payment

COTW 01172017 Page 14 COTW 2017/01/17 Page 38 Recommendations:

BE IT RESOLVED THAT COMMITTEE OF THE WHOLE RECOMMEND TO COUNCIL TO:

1. Approve the Reserve Policy 2. Approve Appendix A to the Reserve Policy 3. Approve opening the following Capital Reserve Accounts: a. Waterville Sewer Reserve 41-4-460-302 b. Building & Development Vehicles Reserve 41-4-460-407 c. EMO Capital Reserve 41-4-460-408 d. Cambridge Business Park 41-4-460-409 4. Approve the Transfers listed in the attached Schedule 4 5. Approve closing the following Capital Reserve Accounts as soon as the preceding transfers have been processed: a. General Capital Reserve 41-4-460-100 b. Capital Grant 41-4-460-120 c. Tax Sale Surplus over 20 years 41-4-460-130 d. Project Reserves – Community 41-4-460-405 e. Project Reserves – General 41-4-460-410 6. Approve asking the CAO to explore with KRRC the transfer of KRRC building ownership to KRRC. 7. Approve closing the following Operating Reserve Accounts and transferring the balances to the General Operating Reserve 61-4-460-270: a. Infrastructure Study 61-4-460-220 b. Street Resurfacing 61-4-460-230 c. Vehicle Replacement 61-4-460-300 d. Transportation 61-4-460-330 e. Debt Stabilization 61-4-460-340 f. Berwick & District Arena 61-4-460-160 g. Western Kings Arena 61-4-460-180 8. Approve opening a new Operating Reserve for Open Space 61-4-460-360, funded with $158,219 transferred from the General Operating Reserve 61-4-460-270.

COTW 01172017 Page 15 COTW 2017/01/17 Page 39

Policy FIN – 05 – 017

MUNICIPALITY OF THE COUNTY OF KINGS

Reserve Policy

Creation Date: August 2016 Policy Category: Finance Approval Date: Next Review Date: August 2018 Revision Date: Replaces: n/a

1. Purpose:

A municipality may establish a reserve for any purpose for which it has authority to spend money. The purpose of the Municipality of the County of Kings Reserve Policy is to provide guidance with respect to the development, maintenance, and use of Municipal Reserves.

2. Objectives:

The objectives of the Municipality of the County of Kings Reserve Policy are to: a. promote financial stability and the long-term financial health of the Municipality, b. reduce future financial impacts to the taxpayer by minimizing significant budget fluctuations and reliance on debt financing, c. ensure the Municipality has the ability to fund strategic projects and events that produce long-term efficiency gains and benefits to the Municipality, d. ensure reserves comply with the requirements of the Municipal Government Act (MGA), e. ensure accounting for reserves complies with Generally Accepted Accounting Principles, (GAAP), and the Public Sector Accounting Standards, (PSAB), and f. support responsible planning for infrastructure renewal and replacement.

3. Scope:

This policy applies to all departments within the Municipality of the County of Kings. This policy does not apply to reserves maintained in connection with Greenwood Water or Regional Sewer

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Policy FIN – 05 – 017

MUNICIPALITY OF THE COUNTY OF KINGS

Reserve Policy

. 4. Definitions:

For the purpose of this policy, unless otherwise stated, the following definitions shall apply:

Capital Reserves are funds set aside as a result of budget deliberations, legislation, agreement or Council bylaw for the funding of future capital projects, including the replacement of capital assets. The MGA Sec 99(1) requires municipalities to maintain a Capital Reserve fund. Capital Reserves may only be used to fund capital expenditures for which a municipality may borrow.

Depreciation and Accumulated Depreciation are accounting terms more fully discussed in Tangible Capital Asset Policy FIN-05-012.

DMA refers to the Province of Nova Scotia Department of Municipal Affairs

Manager of Finance refers to the Manager of Finance and Information Technology Services.

Municipal Indicators refers to a series of financial ratios and statistics with minimum threshold values set by DMA, and which are used by DMA to evaluate the financial health of municipalities

Operating Deficit occurs when funding outflows exceed funding inflows and the net funding result is negative, (i.e. more money spent than was earned).

Operating Reserves are funds set aside at the discretion of Council to provide for future expenses. Operating Reserves are generally used in conjunction with general operations, but they may be used for both operating and capital expenditures.

Operating Surplus occurs when funding inflows exceed funding outflows and the net funding result is positive, (i.e. more money earned than was spent).

Own Source Revenue is defined by DMA as: “All revenue earned by the municipality in a fiscal year including taxes (net of mandatory education contributions, transfer to correctional services and deficit of regional housing authority), grants in lieu of taxes, service provided to other governments, sale of services, and other revenue from own sources”

Reserve Funds are funds that are segregated and restricted to meet a specific identified purpose.

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Policy FIN – 05 – 017

MUNICIPALITY OF THE COUNTY OF KINGS

Reserve Policy

5. Accountability:

5.1. Council will: a. ensure that the Municipality of the County of Kings has a Reserve Policy, b. approve transactions to and from reserves through the budget process or by specific resolution, c. ensure that reserve funds are used for their intended purpose, d. review, amend and adopt changes to the Reserve Policy.

5.2. The Chief Administrative Officer will: a. support the Manager of Finance in ensuring the principles and mandatory requirements contained in this policy are applied consistently, b. from time to time, and in consultation with the Manager of Finance, recommend to Council that reserves be expended.

5.3. The Manager of Finance will: a. be familiar with, and act in accordance with, the Reserve Policy, b. perform transfers to and from reserves as authorized by Council, c. conduct an annual review of the reserves and report the results to Council, d. on an “as required basis”, recommend revisions or amendments to this policy as a result of changes in legislation, accounting standards, or the needs or financial position of the Municipality.

6. Types of Reserves

6.1. Reserve funds will be maintained in the following categories: a. Mandatory, which may be Operating or Capital, and are required by legislation under the MGA, or required pursuant to the terms of an agreement. b. Discretionary, which may be Operating or Capital, and are established for such purposes as Council may determine.

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Policy FIN – 05 – 017

MUNICIPALITY OF THE COUNTY OF KINGS

Reserve Policy

6.2. Discretionary reserves shall be established and expended to: a. allow for financial stability and predictable levies, b. provide for operating emergencies or initiatives, c. provide for purchasing, maintaining, upgrading or replacing capital assets, d. fund a future liability, commitment or unpaid grant.

6.3. A complete list of reserves, funding sources and the corresponding recommended balances can be found in Appendix “A” to this policy.

7. Allocation of Annual Operating Deficits:

The MGA Sec 72(7) requires that Council set the tax rates at a level “sufficient to raise the amount required to defray the estimated requirements of the Municipality.” However, if a deficit occurs, then

7.1. Operating Fund deficits shall first be covered through a transfer from Operating Reserves.

7.2. Municipal Sewer Fund deficits shall first be covered through a transfer from sewer Operating Reserves.

7.3. Any deficit not covered by reserve funds must be included in the following year’s estimated requirements used to set tax rates.

8. Administration

8.1. Reserve Contributions Contributions to reserves may be made annually or periodically, as approved by Council, through the Municipality of the County of Kings annual budgeting process, or associated with legal agreements or legislative requirements. Operating Surpluses are allocated in accordance with the Surplus Allocation Policy FIN-05-014.

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MUNICIPALITY OF THE COUNTY OF KINGS

Reserve Policy

8.2. Reserve Withdrawals a. A council resolution is required for all appropriations from reserve funds. b. Withdrawals from a reserve fund cannot exceed the balance in the fund. c. Withdrawals from Capital Reserves can only be used for capital expenditures for which the Municipality is permitted to borrow under the provisions of the MGA d. Withdrawals from any mandatory reserve fund must comply with the terms of the relevant agreement or legislation.

8.3. Minimum, Recommended and Optimal Reserve Balances a. No reserve shall have a negative balance. b. Minimum, Recommended and Optimal reserve balances have been set for Municipal Operating and Capital Reserves based on the following guidelines:

Reserve Minimums required by DMA Municipal Indicator Thresholds Type or by the MGA Capital  Must contribute at least 10% of Depreciation Expense annually Reserves  All proceeds of sale of capital assets must be placed in Capital Reserve funds  All insurance proceeds related to capital assets must be placed in Capital Reserve funds  Any balance remaining in the Tax Sale Surplus account twenty years after a Tax Sale, must be placed in Capital Reserve funds Operating  Balance equal to 10% of annual Own Source Revenue plus Reserves annual Debt Service

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MUNICIPALITY OF THE COUNTY OF KINGS

Reserve Policy

Reserve Type Recommended Balances Total reserves  No less than $1 in reserves for every $1 in debt

Capital  An amount equivalent to the Accumulated Depreciation charge Reserves of capital assets for asset replacement, plus  Funding for specific projects or new infrastructure (as opposed to asset replacement)

Operating  Balance equal to 10% of annual Own Source Revenue plus Reserves Debt Service, plus  100% funding of all grant commitments or other agreements with third parties, plus  Amounts set aside to reduce spikes in funding requirements associated with periodic events like elections, plus  Funding of specific projects or programs

Reserve Type Optimal Balances Capital  Asset replacement cost multiplied by the ratio of number of Reserves years asset has been in service, divided by the number of years of expected useful life, evaluated based on asset condition, criticality, and level of service standards, plus  Funding for specific projects or new infrastructure, (as opposed to asset replacement), less  Expected availability of capital grants, less  Availability/affordability of long-term debt Operating  Same as Recommended Levels Reserves

c. A formal review of reserve balances shall be undertaken by the Manager of Finance annually, and reported to Council during the annual budget process.

9. Internal Borrowing

Internal borrowing from reserves shall be permissible as allowed for by legislation and as approved by Council.

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MUNICIPALITY OF THE COUNTY OF KINGS

Reserve Policy

10. Interest

10.1. Interest earned on general Operating Reserves is recorded as investment income separate from the Operating Reserve. 10.2. As per the Municipal Government Act, interest earned on capital and specific operating reserve funds must be applied to the fund on which the interest was earned. 10.3. Interest is calculated at the Municipality’s rate of return unless funds have been borrowed from the reserve, in which case the Municipality’s borrowing rate must be used.

11. Closing Reserves

If the purpose for which the reserve was created has been accomplished or cancelled and the reserve is determined to be no longer necessary, the Manager of Finance shall report to Council with a recommendation on: a. the closure of the reserve or reserve fund, b. the disposition of any remaining funds, and c. any related amendment to the Reserve Policy including Appendix A.

12. Reporting

Reporting of reserve balances will occur as follows: a. Year to date budget vs. actual amounts will be available upon request of Council b. Annual reporting as part of the budget process, including: i. Comparison of the Capital Reserve account balances with the related Accumulated Depreciation, as well as capital budget project funding requirements. ii. Comparison of the Operating Reserve account balances with minimum Financial Condition Indicator threshold requirements. iii. A review of the status of all unpaid Grant Reserve accounts c. Year end reporting as part of the financial statement reporting package d. When asset condition and replacement costs have been evaluated in connection with the Municipality’s planned Asset Management Program, additional reporting of the Capital Reserve account balances as compared with the Optimal Balances is recommended.

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Recommended Reserve Account # Account Name Purpose References Funding Sources Restrictions Balance CAPITAL RESERVES must be used for MOK Sewer capital Municipal sewer revenue MGA 99 projects Future upgrade/replacement of sewer capital Municipal sewer asset Accumulated Depreciation - 41-4-460-300 Municipal Sewer Capital Reserve assets sale proceeds must accrue interest (MGA 99(5) & Municipal Sewer assets Budget 2007/08 & Municipal sewer 100) subsequent insurance proceeds

Greenwood Sewer CFB Greenwood Sewer must be used for MOK Greenwood Hold DND Greenwood's payments of 55% of the Depreciation expense DND payments for Agreement (2001) Sewer capital projects depreciation expense incurred on Greenwood invoiced to DND (55%) depreciation expense, less 55% 41-4-460-301 Greenwood Sewer Reserve sewer capital assets to provide reserves for 55% of of Greenwood Sewer capital Greenwood sewer asset the future upgrade/replacement of Greenwood project expenditures funded sale proceeds must accrue interest (MGA 99(5) & sewer capital assets Letter 3/7/2011 from Reserves each year Greenwood sewer 100) insurance proceeds Waterville Sewer Michelin Sewer Depreciation expense must be used for Waterville Sewer Michelin payments for Hold Michelin's payments for a portion of the Agreement (1982) invoiced to Michelin capital projects depreciation expense, less depreciation expense incurred on Waterville sewer (current avg 34%) relevant portion (avg 34%) of 41-4-460-302 Waterville Sewer Reserve capital assets to provide reserves for (34% current Waterville sewer asset Waterville Sewer capital average) share of the future upgrade/replacement sale proceeds must accrue interest (MGA 99(5) & project expenditures funded of Waterville sewer capital assets Letter 3/8/2011 Waterville sewer 100) from Reserves each year insurance proceeds must be used for MOK capital MGA 99 Property tax revenue projects normally funded from property tax revenue designated for IT capital assets - 41-4-460-400 IT Capital Reserve Future upgrade or replacement of IT capital assets Accumulated Depreciation - IT IT asset sale proceeds hardware, software, licenses, Budget 2008/09 & network cabling & equipment subsequent must accrue interest (MGA 99(5) & IT insurance proceeds 100)

must be used for MOK capital MGA 99 Property tax revenue projects normally funded from Cost of new building project. Future upgrade or replacement of Municipal property tax revenue When project is complete, then 41-4-460-401 Municipal Buildings - Capital Reserve complex buildings, KRRC Building, & EPW Storage transition to Accumulated Building asset sale designated for Building-related building (Waterville) Depreciation - Municipal Budget 2008/09 & proceeds capital projects Buildings subsequent Building insurance must accrue interest (MGA 99(5) & proceeds 100)

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Recommended Reserve Account # Account Name Purpose References Funding Sources Restrictions Balance CAPITAL RESERVES must be used for MOK-owned capital Accumulated Depreciation - MGA 99 Property tax revenue projects normally funded from Owned Roads property tax revenue Future upgrade/replacement Municipally-owned 41-4-460-402 Transportation Capital Reserve roads and sidewalks capital assets Roads & sidewalks asset designated for Roads & Sidewalks PLUS Budget 2008/09 & sale proceeds capital projects subsequent Roads & sidewalks must accrue interest (MGA 99(5) & Accumulated Depreciation - insurance proceeds 100) Owned Sidewalks Property tax revenue, Sewer, Water & Regional must be used for MOK-owned capital Accumulated Depreciation - MGA 99 Sewer revenue projects EPW Vehicles allocations Future upgrade or replacement of EPW vehicles EPW vehicles & 41-4-460-403 EPW Vehicles & Equipment Capital Reserve designated for EPW vehicles & and shop equipment equipment asset sale PLUS equipment capital projects Budget 2008/09 & proceeds subsequent EPW vehicles & must accrue interest (MGA 99(5) & Accumulated Depreciation - equipment insurance 100) EPW Equipment proceeds must be used for MOK capital MGA 99 Property tax revenue projects normally funded from property tax revenue Office furniture & Office Furniture & Equipment Capital Future upgrade/replacement Office furniture & designated for Office furniture & Accumulated Depreciation - 41-4-460-404 equipment asset sale Reserve equipment equipment-related capital projects Office furniture & equipment Budget 2008/09 & proceeds subsequent Office furniture & must accrue interest (MGA 99(5) & equipment insurance 100) proceeds must be used for MOK capital MGA 99 Property tax revenue projects normally funded from property tax revenue Accumulated Depreciation - Future upgrade/replacement Parks & Recreation 41-4-460-406 Parks & Recreation Capital Reserve Parks & Recreation asset designated for owned Parks & Parks & Recreation capital capital assets Budget 2008/09 & sale proceeds Recreation-related capital projects assets subsequent Parks & Recreation must accrue interest (MGA 99(5) & insurance proceeds 100) must be used for MOK capital Property tax revenue projects normally funded from property tax revenue Accumulated Depreciation - Building, Development, Fire inspection vehicle designated for the 41-4-460-407 Bldg & Dev Svcs Vehicle Reserve MGA 99 Other vehicle asset sale Vehicles excluding EPW replacement purchase/replacement of non-EPW proceeds vehicles Vehicles Other vehicle insurance must accrue interest (MGA 99(5) & proceeds 100)

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Recommended Reserve Account # Account Name Purpose References Funding Sources Restrictions Balance CAPITAL RESERVES must be used for MOK capital Property tax revenue projects normally funded from property tax revenue designated for the Accumulated Depreciation - 41-4-460-408 EMO Equipment Reserve Future upgrade/replacement of EMO assets MGA 99 EMO Equipment asset purchase/replacement of EMO EMO Equipment sale proceeds Equipment EMO Equipment must accrue interest (MGA 99(5) & insurance proceeds 100) must be used for MOK capital MGA 99 Property tax revenue projects normally funded from Budgeted project capital costs, property tax revenue until project is complete and Capital costs associated with development of designated for the capital costs the infrastructure components 41-4-460-409 Cambridge Business Park Business Park at former Waterville Airport location Asset sale proceeds associated with development of the transferred to their Budget 2016/17 park appropriate capital asset must accrue interest (MGA 99(5) & accounts Insurance proceeds 100)

OPERATING RESERVES

Surplus Allocation Policy Hold accumulated Municipal Sewer Operating FIN-05-014 para 6.2 & Can only be used for Municipal sewer Minimum 10% of annual total 61-4-460-130 Sewer Reserve Surpluses and used to cover any Municipal Sewer Municipal sewer revenue 7.2 assets and operations Municipal Sewer revenue Operating Deficits Pre 1997 Designated for EMO emergency 61-4-460-140 EMO Reserve Funding for EMO emergency events Budget 2005/06 Property tax revenue TBD events

61-4-460-215 Trails Reserve Funding to support trail development initiatives Council motion 3/27/08 Property tax revenue Designated for development of trails TBD

1/4 of expected election costs Funds are set aside annually to reduce spikes in an 61-4-460-250 Municipal Elections Budget 2001/02 Property tax revenue Election expenses multiplied by number of years election year since last election

Designated for Municipal Minimum 10% of annual 61-4-460-255 Kings REN - Regional Enterprise Network Fund REN contribution increases Council motion 5/5/15 Property tax revenue contributions to REN Municipal contribution to REN

Designated for MEDAC & MEDF Economic Development Initiative Funding for MEDAC/MEDF program and other Budget 2001/02. Latest as required for specific 61-4-460-260 Property tax revenue project grant program and future (MEDAC/MEDF) economic development initiatives Motion 5/5/15 projects, programs or grants economic development initiatives

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Recommended Reserve Account # Account Name Purpose References Funding Sources Restrictions Balance CAPITAL RESERVES Province of Nova Scotia Hold accumulated Operating Surpluses to provide Designated for any significant year- Minimum 10% of "Own Source Municipal Indicators funding to avoid an unanticipated deficit. Surplus end accounting adjustments, or if Revenue" plus Debt Service, (Financial Condition Allocation Policy requires operating surplus to be needed to be utilized to avoid a LESS the total of the other Indicators or FCI) 61-4-460-270 General Operating Reserve first used to reduce long-term debt and second to Property tax revenue deficit. Minimum total Operating Operating Reserve balances top up reserves. MGA does not permit deficits to Surplus Allocation Policy Reserve balance must be maintained [MFC recommends between 1- be budgeted. If a deficit occurs it must be funded FIN-05-014 to avoid a "Red" Financial Condition 2 months expenses or 5% to from reserves. Indicator 15% revenue] Budget 2002/03 Insurance claims management reserve to provide Designated for insurance claims 5 year average insurance 61-4-460-310 Insurance Reserve funding for deductible or uninsured portions of Council motion 2/6/07 Property tax revenue expense claims expense claims Year-end refunds of Funding to reduce the impact to taxpayers and excess MOK Minimum 10% pf annual Designated for VWRM funding 61-4-460-350 Valley Waste Resource Management property tax rates, of significant increases in MOK Council motion 1/6/09 contributions to VWRM Municipal contribution to contributions required contributions to VWRM operations expenses VWRM Property tax revenue Hold funds received from Developers pursuant to Account balance must equal development agreements. The principal portion principal must be used for cash received from developers must be used for community parks capital projects. community parks capital projects less cash used for parks capital 61-4-460-360 Open Space - Cash in Lieu The interest may be used for community parks MGA Sec 273(5) Developer cash projects, plus interest earned maintenance expenses. These monies are interest must be accrued & may be less cash used for parks currently used to help fund the CPDP grant used for community park maintenance projects program maintenance projects

OPERATING RESERVES RELATED TO GRANTS TO OR AGREEMENTS WITH THIRD PARTIES Village sidewalk agreements (10%) Fund up to 15% of Village sidewalk construction fund up to 15% of Village sidewalk Accumulated unexpended 61-4-460-280 Village Sidewalk Construction costs Council Motion 5/1/07 construction costs. balance to increase to 15%

Commitment $30,000 in 2013/14 + 7 Council motions Contribution to Phase 2 of the Kings Mutual Centre years at $55,000 subject to matching 61-4-460-370 Kings Mutual Centre Phase 2 5/7/13(COTW 4/15/13), Complex in Berwick Federal & Provincial funding 4/14/15 & 6/2/15 Accumulated balance of commitment Council approved grant contribution towards project North Greenwood Water Phase II Council motion 7/7/15 allocations, until terms of grant expenses incurred are met or Council determines 61-4-460-380 Unpaid Grants Reimbursement of approved that they will not be met Freedom Aviation Society Council Motion 1/22/16 expenditures, supported by tender, invoices and proof of payment

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Close Account New Account Recommended Reserve Account # Account Name Purpose/History Reference Funding Sources Restrictions Proposed Actions Balance CAPITAL RESERVES

Account had $360k balance in 1997. Interest was must be used for MOK capital Property tax revenue accumulated and fund grew to $500k by 2006. projects (MGA 99) Funds were used to pay for the demolition of the CDHS $200k, a grant for the purchase of the if funds are borrowed from the CentreStage Theatre building $60k, J-Class road reserve, must accrue interest 41-4-460-100 General Capital Reserve MGA 99 Asset sale proceeds N/A Transfer balance and close account paving $509k and land/easements for Fales River revenue at MOK borrowing Berm & Kingsport Water projects $93k. Budget rate (MGA 99(5)) surpluses were contributed in 09/10 $127k and otherwise, must accrue 12/13 $133k. Balance is available for capital Insurance proceeds interest revenue earned (MGA projects 100)

Capital Grant funds were allocated to MOK & Villages based on # dwelling units and used for must be used for MOK capital 1983 Memo to capital projects in the Municipality and Villages. No Province of Nova Scotia projects (MGA 99) Councillors from Contact Village of Port Williams and ask remaining reporting requirements with the capital grants 1980- Lauris Guptill, them to submit claim for a capital project 41-4-460-120 Capital Grant Province. No remaining balances in trust for 2000, Proceeds of sale of N/A Director of Finance. grant for $4,500. Transfer remaining Villages, except $4,500 for Village of Port Williams. Randall Rd property Various Reports to balance and close account Account also included 2007 proceeds of sale of (1941 Tax sale) COTW 2001-2004 must accrue interest (MGA Randall Rd property PID 55048128 $15k . Balance is 99(5) & 100) available for capital projects

Account set up pre-1998 to hold Tax Sale Surplus must be used for MOK capital Funds that are no longer refundable to prior owner. tax sale proceeds after projects (MGA 99) Originally the holding period was 5 years, but later tax arrears, interest and legislation changed the holding period to 20 years. After 20 years, balance must be 41-4-460-130 Tax Sale Surplus -over 20 years MGA Sec 146-147 expenses, AFTER 20 N/A Transfer balance and close account The balance in this account represents proceeds transferred to any Capital YEARS, as set forth in older than 20 years. Balances that are less than 20 reserve fund MGA years remain in 01-4-462-100 Tax Sale Equity must accrue interest (MGA account 99(5) & 100) must be used for MOK Sewer MGA 99 Municipal sewer revenue capital projects Set up 2007/08 for future upgrade/replacement of Accumulated Depreciation - 41-4-460-300 Municipal Sewer Capital Reserve Municipal sewer asset Various transfers sewer capital assets must accrue interest (MGA Municipal Sewer assets Council Motion 3/4/8 sale proceeds Municipal sewer 99(5) & 100) insurance proceeds Greenwood Sewer must be used for MOK Commencing April 1, 2011, the Municipality began CFB Greenwood Depreciation expense Greenwood Sewer capital DND payments for invoicing DND Greenwood 55% of the depreciation Sewer Agreement invoiced to DND (55%) projects depreciation expense, less 55% expense incurred on Greenwood sewer capital (2001) 41-4-460-301 Greenwood Sewer Reserve of Greenwood Sewer capital Various transfers assets to provide reserves for 55% of the future Greenwood sewer asset project expenditures funded upgrade/replacement of Greenwood sewer capital sale proceeds must accrue interest (MGA Letter 3/7/11 from Reserves each year assets Greenwood sewer 99(5) & 100) insurance proceeds Waterville Sewer Michelin payments for Commencing April 1, 2011, the Municipality began Michelin Sewer Depreciation expense must be used for Waterville depreciation expense, less invoicing Michelin for a portion of the depreciation Agreement (1982) invoiced to Michelin (avg Sewer capital projects relevant portion (current avg expense incurred on Waterville sewer capital assets 34%) 41-4-460-302 Waterville Sewer Reserve 34%) of Waterville Sewer Set up this account. Various transfers to provide reserves for (current average 34%) share Waterville sewer asset capital project expenditures of the future upgrade/replacement of Waterville sale proceeds must accrue interest (MGA Letter 3/8/11 funded from Reserves each sewer capital assets Waterville sewer 99(5) & 100) year insurance proceeds

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Close Account New Account Recommended Reserve Account # Account Name Purpose/History Reference Funding Sources Restrictions Proposed Actions Balance CAPITAL RESERVES must be used for MOK capital Property tax revenue projects normally funded from property tax revenue

Set up 2008/09 for future upgrade or replacement 41-4-460-400 IT Capital Reserve MGA 99 designated for IT capital assets - Accumulated Depreciation - IT Various transfers of IT capital assets IT asset sale proceeds hardware, software, licenses, network cabling & equipment

must accrue interest (MGA IT insurance proceeds 99(5) & 100)

must be used for MOK capital Property tax revenue projects normally funded from Cost of new building project. Dispose of KRRC building (Cost $2,194,853, Set up 2008/09 for future upgrade or replacement property tax revenue When project is complete, then NBV $0). Dispose of surplus Airport 41-4-460-401 Municipal Buildings - Capital Reserve of Municipal complex buildings, KRRC Building, MGA 99 transition to Accumulated Building asset sale designated for Building-related Terminal (Cost $12,500, NBV $3,125). airport terminal building & EPW Storage building Depreciation - Municipal proceeds capital projects Various transfers to fund new building Buildings Building insurance must accrue interest (MGA proceeds 99(5) & 100) must be used for MOK-owned capital projects normally Accumulated Depreciation - Property tax revenue funded from property tax Owned Roads Set up 2008/09 for future upgrade/replacement revenue 41-4-460-402 Transportation Capital Reserve Municipally-owned roads and sidewalks capital MGA 99 Various transfers Roads & sidewalks asset designated for Roads & assets, airport runway PLUS sale proceeds Sidewalks capital projects Roads & sidewalks must accrue interest (MGA Accumulated Depreciation - insurance proceeds 99(5) & 100) Owned Sidewalks Property tax revenue, Sewer, Water & Regional must be used for MOK-owned Accumulated Depreciation - Sewer revenue capital projects EPW Vehicles allocations Set up 2008/09 for future upgrade or replacement EPW vehicles & 41-4-460-403 EPW Vehicles & Equipment Capital Reserve MGA 99 designated for EPW vehicles & Various transfers of EPW vehicles and shop equipment equipment asset sale PLUS equipment capital projects proceeds EPW vehicles & must accrue interest (MGA Accumulated Depreciation - equipment insurance 99(5) & 100) EPW Equipment proceeds must be used for MOK capital Property tax revenue projects normally funded from property tax revenue Office Furniture & Equipment Capital Set up 2008/09 for future upgrade/replacement Office furniture & designated for Office furniture Accumulated Depreciation - 41-4-460-404 MGA 99 Various transfers Reserve Office furniture & equipment equipment asset sale & equipment-related capital Office furniture & equipment proceeds projects Office furniture & must accrue interest (MGA equipment insurance 99(5) & 100) proceeds

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Close Account New Account Recommended Reserve Account # Account Name Purpose/History Reference Funding Sources Restrictions Proposed Actions Balance CAPITAL RESERVES unclear the purpose of this fund. Set up 2009/10 must be used for MOK capital 41-4-460-405 Project Reserves - Community 2009/10 Budget Property tax N/A Transfer balance and close account during the budget projects

must be used for MOK capital Property tax revenue projects normally funded from property tax revenue Accumulated Depreciation - Set up 2009/10 for future upgrade/replacement 41-4-460-406 Parks & Recreation Capital Reserve MGA 99 designated for owned Parks & Parks & Recreation capital Various transfers Parks & Recreation capital assets Parks & Recreation asset Recreation-related capital assets sale proceeds projects Parks & Recreation must accrue interest (MGA insurance proceeds 99(5) & 100) Set up 2009/10 to fund the municipality's one-third must be used for MOK capital Property tax revenue share of capital projects under Federal projects Infrastructure grant programs. Later contributions 41-4-460-410 Project Reserves - General were also made for 1st year principal on long-term MGA 99 Asset sale proceeds N/A Transfer balance and close account debt for various capital projects. $674k used for must accrue interest (MGA Coldbrook land purchase & related consulting 99(5) & 100) 2015/16 Insurance proceeds

must be used for MOK capital Property tax revenue projects normally funded from property tax revenue Accumulated Depreciation - Building, Development, Fire inspection vehicle 41-4-460-407 Bldg & Dev Svcs Vehicle Reserve MGA 99 designated for the Vehicles excluding EPW Set up this account. Various transfers replacement Other vehicle asset sale purchase/replacement of non- vehicles proceeds EPW Vehicles Other vehicle insurance must accrue interest (MGA proceeds 99(5) & 100)

must be used for MOK capital Property tax revenue projects normally funded from property tax revenue Accumulated Depreciation - 41-4-460-408 EMO Reserve future upgrade/replacement of EMO assets MGA 99 designated for the Set up this account. Various transfers EMO Equipment asset EMO Equipment purchase/replacement of EMO sale proceeds Equipment EMO Equipment must accrue interest (MGA insurance proceeds 99(5) & 100)

must be used for MOK capital Property tax revenue projects normally funded from Budgeted project capital costs, property tax revenue Set up this account. Various transfers to until project is complete and Capital costs associated with development of fund capital project. When project is 41-4-460-409 Cambridge Business Park MGA 99 designated for the capital costs the infrastructure components Business Park at former Waterville Airport location complete, transfer unused balance to other Asset sale proceeds associated with development transferred to their appropriate Capital project reserve accounts of the park capital asset accounts must accrue interest (MGA Insurance proceeds 99(5) & 100)

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Close Account New Account Recommended Reserve Account # Account Name Purpose/History Reference Funding Sources Restrictions Proposed Actions Balance CAPITAL RESERVES OPERATING RESERVES begun pre 1997. Funded with Municipal sewer Surplus Allocation Can only be used for Municipal Minimum 10% of annual Calculate annually during budget process. 61-4-460-130 Sewer Reserve annual surpluses and used to cover Municipal Policy FIN-05-014 Municipal sewer revenue sewer assets and operations Municipal Sewer Revenue Transfer excess to Sewer Capital Reserve sewer annual deficits para 6.2 & 7.2 Designated for future begun 2005/6 during budget to provide funding Appropriate level of reserve tof upgrade/replacement of EMO Transfer excess to General Operating 61-4-460-140 EMO Reserve for EMO equipment replacement and emergency Budget 2005/06 Property tax revenue disaster mitigation to be assets and operational funding Reserve. (Note new EMO capital reserve) events determined for EMO emergency events

begun 2007/8 to support trails development Council motion Designated to support trail Council to determine policy for use of these 61-4-460-215 Trails Reserve Property tax revenue n/a initiatives 3/27/08 development initiatives funds begun 1999/2000 with $40k. $10k added 2007/08, Designated to fund various and $105k added 2011/12. The studies were Council motion infrastructure studies including 61-4-460-220 Infrastructure Study Property tax revenue 0 Transfer balance and close account funded from operations. This account is no longer 4/3/12 Kings 2050 expenses in needed. 2012/13

Reserve first set up 1999/2000 during budget No specific council process. The 2000/01 Budget included $22.5 for motion. The 2000/01 paving of 4.5km and the 2001/02 Budget included and the 2001/02 Designated for future upgrade $22.1k for paving of 4.417km (Municipally owned Transfer balance and close account. No 61-4-460-230 Street Resurfacing budgets set up a Property tax revenue and replacement of 0 roads). This was not associated with J-Class paving need for two reserves for Municipal roads. paving reserve for Municipally-owned roads as all J-Class paving was previously cost shared 4.4km and 4.5km between the Province and the residents 50/50 respectively pursuant to Bylaw 81

begun 2001/2002 during budget process. Funds are 1/4 of expected election costs Designated for Election 61-4-460-250 Municipal Elections set aside annually to reduce spikes in an election Budget 2001/2002 Property tax revenue multiplied by number of years Evaluate annually during budget process expenses year since last election $51,200 REN budget surplus from 2014/15 set Calculate annually during budget process. Council motion Designated for future REN Minimum 10% of Municipal 61-4-460-255 Kings REN - Regional Enterprise Network aside to fund 2015/16 REN increases and future Property tax revenue Transfer excess to General Operating 5/5/15 contribution increases contribution to REN REN contribution increases Reserve Designated to fund MEDAC & Council to determine policy. Eg. Consider begun 2001/2002 during budget process to fund Economic Development Initiative Budget 2001/2002 & MEDF project grants and future adding unused/uncommitted reserve 61-4-460-260 MEDAC & MEDF project grants and future Property tax revenue n/a (MEDAC/MEDF) Latest Motion 5/5/15 economic development balance to each year's MEDAC/MEDF economic development initiatives initiatives budget

Municipal Indicators set minimum Provincial threshold begun during 2002/03 budget. Surplus Allocation at 10% of total annual general allowance for any Calculate total $ required each year during Policy requires operating surplus to be first used to operating expenses, LESS the significant year-end accounting budget process to ensure Operating 61-4-460-270 General Operating Reserve reduce long-term debt and second to top up Budget 2002/03 Property tax revenue total of the other Operating adjustments, or if needed to be Reserves maintained at above minimum reserves. Deficits may not be budgeted. If a deficit Reserve balances [MFC utilized to avoid a deficit. levels occurs it is funded from reserves. recommends between 1-2 months expenses or 5% to 15% revenue]

begun 2006/07 set up from unexpended 2006/07 Council motion Designated for vehicle Transfer balance and close account (See 61-4-460-300 Vehicle Replacement Property tax revenue 0 operating budget for purchase of PW vehicle 2/6/07 replacements new Capital Reserve account)

begun 2006/07 to hold unexpended funds from the Council motion Designated for insurance 5 year average insurance Annual review of 5 year insurance claims (or 61-4-460-310 Insurance Reserve 2006/07 insurance budget, as a reserve for future Property tax revenue 2/6/07 claims management claims expense deductibles used) should be performed insurance claim deductibles & uninsured amounts

begun 2007/08 to hold funds set aside for Designated for culvert & storm 61-4-460-330 Transportation Reserve rehabilitation of culverts & storm drains in spring Council motion 3/4/8 Property tax revenue 0 Transfer balance and close account drain rehabilitation 2008

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Close Account New Account Recommended Reserve Account # Account Name Purpose/History Reference Funding Sources Restrictions Proposed Actions Balance CAPITAL RESERVES begun 2007/08 to hold savings in budgeted debt 61-4-460-340 Debt Stabilization Reserve Council motion 3/4/8 Property tax revenue n/a 0 Transfer balance and close account service arising from project delays Year-end refunds of VWRM Surpluses allocated to Debt Stabilization excess MOK designated to smooth out Calculate annually during budget process. reserve from 2008/09 to 2013/14 at which point Council motion Minimum 10% of Municipal 61-4-460-350 Valley Waste Resource Management contributions to VWRM spikes in MOK contributions to Transfer excess to General Operating they were transferred to this reserve. $216k used 1/6/09 contribution to VWRM expenses VWRM Reserve 2014/15 for J-class paving Property tax revenue principal must be used for Account balance must equal Developer cash community parks capital Funds received from Developers pursuant to cash received from developers projects development agreements, the principal portion less cash used for parks capital Set up account. Transfer funds. Plan for 61-4-460-360 Open Space - Cash in Lieu MGA Sec 273(5) that must be used for community parks capital interest must be accrued & projects, plus interest earned sustainability projects Interest income may be used for community less cash used for parks park maintenance projects maintenance projects

OPERATING RESERVES RELATED TO GRANTS TO OR AGREEMENTS WITH THIRD PARTIES

1997 Arena Capital Funding program - $10,000 per yr for 5 yrs x 3 Arenas for reimbursement of expenses incurred to make arenas fiscally sustainable. Berwick received reimbursement for $29k to 3/31/2000, and the remaining $20k Council motion 61-4-460-160 Berwick & District Arena 10/2/10 for ice-resurfacing equipment. In 2007/08, Purpose has been satisfied 0 Transfer balance and close account 7/2/97, 10/5/10 $30,000 was set aside for the Apple Dome towards a $450,000 grant. Additional funds were reserved each year and distributed. When the final payment of $275k was made in 2013, it was fully expensed, but $30,000 should have come from this reserve.

1997 Arena Capital Funding program - $10,000 per yr for 5 yrs x 3 Arenas for reimbursement of expenses to make arena fiscally sustainable. Council Motion 61-4-460-180 Western Kings Arena Purpose has been satisfied 0 Transfer balance and close account Western Kings Arena had received all but $316.80 7/2/97 of the $50k in grants by 3/31/01. No activity since that time Property tax revenue Village sidewalk Council to determine policy for use of these agreements (10%) funds for Village sidewalk projects. Eg. Fund up to 15% of Village sidewalk construction fund up to 15% of Village Accumulated unexpended 61-4-460-280 Village Sidewalk Construction Council Motion Consider using reserve to top up Village costs (begun 2006/07) sidewalk construction costs. balance 5/1/07 increase to sidewalk fund requests to 15% when 15% requests exceed operational budget $

Council motions Commitment $30,000 in Contribution to Phase 2 of the Kings Mutual Centre 5/7/13(COTW 2013/14 + 7 years at $55,000 61-4-460-370 Kings Mutual Centre Phase 2 Complex in Berwick 4/15/13), 4/14/15 & subject to matching Federal & 6/2/15 Provincial funding commitment Accumulated balance of Council approved grant Council motion contribution towards project North Greenwood Water Phase II allocations, until terms of grant Evaluate annually during budget process 7/7/15 expenses incurred are met or Council determines that they will not be met 61-4-460-380 Unpaid Grants Reimbursement of approved Council Motion expenditures, supported by Freedom Aviation Society 1/22/16 tender, invoices and proof of payment

COTW 01172017 Page 31 COTW 2017/01/17 Page 55 PAGE 5 SCHEDULE 2

MUNICIPALITY OF THE COUNTY OF KINGS CAPITAL RESERVES - BALANCES AND PROPOSED TRANSFERS FOR THE 2016-2017 FISCAL YEAR

CLOSE CLOSE CLOSE NEW CLOSE NEW NEW NEW CLOSE 41-4-460-100 41-4-460-120 41-4-460-130 41-4-460-300 41-4-460-301 41-4-460-302 41-4-460-400 41-4-460-401 41-4-460-402 41-4-460-403 41-4-460-404 41-4-460-405 41-4-460-406 41-4-460-407 41-4-460-408 41-4-460-409 41-4-460-410

Tax Sale Municipal Municipal EPW Vehicles & Office Furniture Project Parks & EMO Project Total Capital General Capital Greenwood Waterville IT Capital Transportation Bldg & Dev Svcs Waterville From To Capital Grant Surplus -over 20 Sewer Capital Buildings - Equipment & Equipment Reserves - Recreation Equipment Reserves - Reserves Reserve Sewer Reserve Sewer Reserve Reserve Capital Reserve Vehicle Reserve Business Park years Reserve Capital Reserve Capital Reserve Capital Reserve Community Capital Reserve Reserve General

Balance 12/31/16 5,774.99 336,610.74 61,091.87 4,027,192.06 543,399.02 - 735,287.79 6,401,653.63 4,177,844.41 282,718.04 375,065.89 109,799.69 56,323.35 - - - 778,296.53 17,891,058.01 Proposed Transfers - General Capital Municipal Building (5,774.99) 5,774.99 - Capital Grant Municipal Sewer (332,110.74) 332,110.74 - Tax Sale Surplus Municipal Building (61,091.87) 61,091.87 - Municipal Sewer Greenwood Sewer (125,986.12) 125,986.12 - Municipal Sewer Waterville Sewer (158,479.62) 158,479.62 - Transportation Municipal Building 480,951.39 (480,951.39) - Transportation EPW Vehicles & Equipment (378,723.23) 378,723.23 - Transportation Waterville Business Park (500,000.00) 500,000.00 - Office Furniture & Equipment Municipal Building 275,148.75 (275,148.75) - Project Reserves - Community Parks & Rec (109,799.69) 109,799.69 - Project Reserves - General Parks & Rec 254,892.94 (254,892.94) - Project Reserves - General Bldg & Dev Services Vehicles 108,774.94 (108,774.94) - Project Reserves - General EMO Equipment Reserve 129,216.67 (129,216.67) - Project Reserves - General Municipal Building 284,826.32 (284,826.32) - Project Reserves - General IT 585.66 (585.66) - Sewer Operating Sewer Capital 75,000.00 75,000.00 Balances after proposed transfers - 4,500.00 - 4,149,837.06 669,385.14 158,479.62 735,873.45 7,509,446.95 2,818,169.79 661,441.27 99,917.14 - 421,015.98 108,774.94 129,216.67 500,000.00 0.00 17,966,058.01

Related Accumulated Depreciation at 3/31/16 19,018,116.69 669,385.14 158,479.62 735,873.45 2,208,030.77 2,818,144.79 661,441.27 99,917.14 421,015.98 108,774.94 129,216.67 7,957.20 27,036,353.66

2016/17 Capital Budget to be funded from Reserves 100,000.00 303,200.00 7,500,000.00 150,000.00 50,000.00 50,000.00 500,000.00 8,653,200.00

COTW 01172017 Page 32 COTW 2017/01/17 Page 56 SCHEDULE 3

MUNICIPALITY OF THE COUNTY OF KINGS OPERATING RESERVES - BALANCES AND PROPOSED TRANSFERS FOR THE 2016-2017 FISCAL YEAR

OPERATING RESERVES AVAILABLE FOR MUNICIPAL CLOSE CLOSE CLOSE CLOSE CLOSE NEW OPERATIONS 61-4-460-130 61-4-460-140 61-4-460-215 61-4-460-220 61-4-460-230 61-4-460-250 61-4-460-255 61-4-460-260 61-4-460-270 61-4-460-300 61-4-460-310 61-4-460-330 61-4-460-340 61-4-460-350 61-4-460-360 Kings REN - Total Economic General Debt Valley Waste Infrastructure Street Municipal Regional Development Vehicle Insurance Transportation Operating From To Sewer Reserve EMO Reserve Trails Reserve Operating Stabilization Resource Open Space Study Resurfacing Elections Enterprise Initiative Replacement Reserve Reserve Reserves Reserve Reserve Management Network (MEDAC/MEDF) Available Balance 12/31/16 491,155.55 151,900.00 163,568.26 107,072.52 1,133,731.16 134,232.35 38,577.00 161,289.63 1,751,022.76 149,809.06 33,722.52 32,838.71 88.38 896,740.08 - 5,245,747.98 Less Budgeted Transfers out (15,000.00) (100,000.00) (130,000.00) (146,500.00) (391,500.00) Subtotal 476,155.55 151,900.00 63,568.26 107,072.52 1,133,731.16 4,232.35 38,577.00 161,289.63 1,604,522.76 149,809.06 33,722.52 32,838.71 88.38 896,740.08 - 4,854,247.98 Proposed Transfers Berwick & District Arena General Operating 30,000.00 30,000.00 Western Kings Arena General Operating 316.80 316.80 Infrastructure Study General Operating (107,072.52) 107,072.52 - Street Resurfacing General Operating (1,133,731.16) 1,133,731.16 - Vehicle Replacement General Operating 149,809.06 (149,809.06) - Transportation Reserve General Operating 32,838.71 (32,838.71) - Debt Stabilization Reserve General Operating 88.38 (88.38) - General Operating Open Space (158,219.00) 158,219.00 - Sewer Operating Sewer Capital (75,000.00) (75,000.00) Kings REN General Operating (23,000.00) 23,000.00 - Valley Waste General Operating 400,000.00 (400,000.00) - Balances after proposed transfers 401,155.55 151,900.00 63,568.26 - - 4,232.35 15,577.00 161,289.63 3,323,160.39 - 33,722.52 - - 496,740.08 158,219.00 4,809,564.78

CLOSE CLOSE OPERATING RESERVES COMMITTED TO THIRD PARTIES 61-4-460-160 61-4-460-180 61-4-460-280 61-4-460-370 61-4-460-380 61-4-460-380

Unpaid Grants - Total Operating Total Village Unpaid Grants - Berwick & Western Kings Kings Mutual North Reserves Operating From To Sidewalk Freedom District Arena Arena Centre Phase 2 Greenwood Committed to Reserves Construction Aviation Society Water Phase II Third Parties

Balance 12/31/16 30,000.00 316.80 135,246.57 129,000.00 100,000.00 1,147,400.00 1,541,963.37 6,787,711.35 Less Budgeted Transfers out - (391,500.00) Subtotal 30,000.00 316.80 135,246.57 129,000.00 100,000.00 1,147,400.00 1,541,963.37 6,396,211.35 Proposed Transfers Berwick & District Arena General Operating (30,000.00) (30,000.00) - Western Kings Arena General Operating (316.80) (316.80) - Infrastructure Study General Operating - - Street Resurfacing General Operating - - Vehicle Replacement General Operating - - Transportation Reserve General Operating - - Debt Stabilization Reserve General Operating - - General Operating Open Space - - Sewer Operating Sewer Capital - (75,000.00) Kings REN General Operating - - Valley Waste General Operating - - Balances after proposed transfers - - 135,246.57 129,000.00 100,000.00 1,147,400.00 1,511,646.57 6,321,211.35

COTW 01172017 Page 33 COTW 2017/01/17 Page 57 SCHEDULE 4

SUMMARY OF PROPOSED TRANSFERS WITHIN RESERVE ACCOUNTS

FROM TO AMOUNT General Capital Municipal Building $ 5,774.99 Capital Grant Municipal Sewer $ 332,110.74 Tax Sale Surplus Municipal Building $ 61,091.87 Municipal Sewer Greenwood Sewer $ 125,986.12 Municipal Sewer Waterville Sewer $ 158,479.62 Transportation Municipal Building $ 480,951.39 Transportation EPW Vehicles & Equipment $ 378,723.23 Transportation Cambridge Business Park $ 500,000.00 Office Furniture & Equipment Municipal Building $ 275,148.75 Project Reserves - Community Parks & Rec $ 109,799.69 Project Reserves - General Parks & Rec $ 254,892.94 Project Reserves - General Bldg & Dev Services Vehicles $ 108,774.94 Project Reserves - General EMO Equipment Reserve $ 129,216.67 Project Reserves - General Municipal Building $ 284,826.32 Project Reserves - General IT $ 585.66 Sewer Operating Sewer Capital $ 75,000.00 Berwick & District Arena General Operating $ 30,000.00 Western Kings Arena General Operating $ 316.80 Infrastructure Study General Operating $ 107,072.52 Street Resurfacing General Operating $ 1,133,731.16 Vehicle Replacement General Operating $ 149,809.06 Transportation Reserve General Operating $ 32,838.71 Debt Stabilization Reserve General Operating $ 88.38 General Operating Open Space $ 158,219.00 Kings REN General Operating $ 23,000.00 Valley Waste General Operating $ 400,000.00

COTW 01172017 Page 34 COTW 2017/01/17 Page 58 THE MUNICIPALITY OF THE COUNTY OF KINGS

REPORT TO COMMITTEE OF THE WHOLE

Subject: $4,500 Port Williams Capital Grant

From: Financial Services

Date: January 17, 2017 ______

Background

On September 6 2016, staff presented the draft Reserve Policy and provided information to Council on the various Capital and Operating Reserves maintained by the Municipality. Council directed that the draft Policy and Report be referred to Committee of the Whole for further discussion. As noted in the previous Report, the Capital Grant Reserve account #41-4-460-120 was set up to account for capital grant funding from the Province during the period from 1980 to 2000.

These Provincial grants were required by the Province to be shared with the Villages based on their prorata share of the population in each year the grants were distributed. Each Village was required to identify to Municipal Council their proposed capital project(s) and submit claims for reimbursement of the proposed project. All of the Villages spent and were reimbursed for their full allocations, with the exception of $4,500 that was not spent by the Village of Port Williams.

The outstanding balance came to light during the research into the history of the Capital and Operating Reserve account records. The $4,500 of available funds was made known to the Village of Port Williams and they were asked to identify a capital project or projects for Council to approve in connection with these funds.

The Village of Port Williams has responded indicating they would use the grant to provide partial funding for the installation of security cameras and heat pumps at the Port Williams Community Centre.

Recommendation

BE IT RESOLVED THAT COMMITTEE OF THE WHOLE recommend to Council that the remaining $4,500 of Capital Grant funding related to the Village of Port Williams in the Capital Grant Reserve Account GL# 41-4-460-120 be contributed to the Village Security Cameras and Heat Pumps capital projects, upon the receipt of supporting documentation.

COTW 2017/01/17 Page 59 THE MUNICIPALITY OF THE COUNTY OF KINGS

SERVICE AREA UPDATE TO COMMITTEE OF THE WHOLE

Service Area: Financial Services

Date: January 17, 2017

Section A - Operating Budget Review

Operating Budget Review - Overview & Forecast to Year End

This accountability report brings us up to the end of December 2016. Although we are nearing the end of the year, many of the accounts have timing differences due to estimated time of expense versus when the actual invoice is entered. The below report discusses those accounts where activity for the year is complete or can be accurately forecast.

We are forecasting a surplus of $112,800 for the year 2016/17. The attached variance report has the regular detail by departmental line items, as well as a page which shows variances by category. The major estimated revenue and expenditure variances currently are discussed below.

Revenue Items

Revenues are expected to be $320,700 higher than budget, which includes the following items:

Grants in Lieu of Taxes $21,900 below budget

Provincial Property Tax in Lieu was $1,600 above budget. Each year we file a report to the province listing all provincially owned properties within the County and the tax levy on those properties. The Province then pays us a grant in lieu of these taxes. The budget amount is based on the prior year actual collected. The variance is due to small increases to assessed values.

Federal Property Tax in Lieu was $23,500 below budget. Each year we submit a report to the Federal Government listing the assessed values from the Property Valuation Service Corporation (PVSC) of all federally owned properties within the County. On this report we request an amount equal to the calculated property taxes on those properties. The variance is due to changes in assessment values versus those used for budgeting purposes, and changes to the remittance rate used by the Federal Government.

Items previously reported on:

Taxation - $57,000 above budget  MT&T revenue was higher than budget by $8,900. We receive MT&T property tax based on their revenue and budgeted the same revenue as prior year – however, it increased over prior year.  Resource property taxes were $10,500 above budget, appeals were estimated higher than actual for budgeting purposes.

COTW 2017/01/17 Page 60  Tax in lieu payment from Nova Scotia Power was higher than budget by $37,600. The budget was based on a three year average as we did not have the actual information from the province while preparing the budget.

Unconditional Transfers - $21,400 below budget  The HST Offset provided through UNSM is below budget by $21,400. The UNSM and Province have a set amount set aside for the total HST offset to be provided to all Municipalities. The amount that each Municipality receives is calculated based on each Municipalities percent of total input tax credits. The budget is based on a five year average as the total amount is not known at budget time and a full calculation cannot be made at that time.

Other Transfers - $307,000 above budget  Transfers from other funds $307,000 above budget. The Canning Multi Complex has met their funding requirements and have had the $280,000 held for them in reserves released. The New Minas Splash Park has met their funding requirements and have had $27,000 released to them, this money was held in the reserve for unpaid grants. This revenue is offset by a corresponding expense under Community Recreation

Expenditure Items

Expenditures are expected to be $207,900 above budget, which include the following items:

General Government - $49,600 below budget

 Municipal Complex Insurance is $16,500 under budget and relates to the removal of Building and Structure Insurance. An anticipated decrease was taken into account during budget preparations. However the exact decrease was not known at budget time as the property also has contents and liability insurance which are ongoing.

 Election expense - $26,900 above budget. The budget for the election was based on the total costs of the previous election indexed for projected inflationary increases. The actual costs for the 2016 election have been taken into consideration and the amount being set aside in the election reserve for future elections has been increased accordingly starting in the 2017/18 budget proposal.

 Other variances - $60,000 under budget relating primarily to salaries. These variances relate to vacancies, timing of hiring for new positions. And pay scale levels.

Fiscal Services - $58,400 below budget

 The Corrections Contribution is $4,800 below budget. This was budgeted based on the prior year amount indexed using a CPI of 0.3%. The actual amount for 2016/17 is $639,100 which is a decrease of 0.5% from prior year actual.

 Assessment Charges are $7,700 below budget. This expense relates to the mandatory fee that we pay to the Property Valuation Service Corporation (PVSC). PVSC maintains the assessment role for the Province. The total fee paid to them in 2016/17 is $808,200 which is down from $811,810 paid in 2015/16. The budget for this amount is based on a three year historic average, as the actual amount is not

COTW 2017/01/17 Page 61 provided from PVSC during the budget period. The fee is based on a cost recovery for PVSC.

 The Education contribution is $45,900 below budget. This is the amount paid to the regional school board during the year and is our largest mandatory expense. The total for 2016/17 will be $11,397,500. The budget is based on a calculation using uniform assessments for the County and Towns, combined with preliminary enrollment figures provided by the school board.

Items previously reported on:

Transportation Services - $8,900 above budget  Municipal Highway Contribution $8,900 above budget. This was budgeted based on the prior year rate per km indexed using a CPI of 0.3%. The actual amount increased by 1.6% for the 2016/17 year. The contribution for 2016/17 will be $695,400 which is an increase of $8,900 above budget.

Community Development and Recreation - $307,000 above budget  Community Recreation $280,000 above budget. This represents the payment from reserves for the Canning Multi Complex, and New Minas Splash Park and is offset by revenue under other transfers.

Section B - Capital Program Review

Report Breakdown and Descriptions

The Capital Program Report is categorized by funding source (general tax rate, sewer rates, water rates, etc), and by segment if applicable. Staff will be prepared to speak on any of these projects during the Accountability Report presentation.

The column descriptions are as follows:

Carryover Budget – amounts from prior year capital budgets for projects that were still in progress over the 2015/16 year-end. These projects are described in the comments on carry forwards column.

2016/17 Budget – capital budget as approved by Council, including additional projects approved during the year.

Total Budget – sum of the Carryover and 2016/17 Budget columns.

Spent last year – amount of project expenses that were spent in the last year

Spent current year – amount of project expenses spent in the current year

Expenditures to Date – actual costs that have been processed through Finance at the reporting date (includes expenses that were spent last year and in the current year)

Percent Remaining – amount of the Total Budget available

COTW 2017/01/17 Page 62 Municipality of the County of Kings Operating Variance Report Year to Date as of December 31, 2016 (in thousands of dollars)

Actual Budget Variance Year End Annual Forecasted YTD YTD YTD Forecast Budget Variance

REVENUES

Taxation Residential 24,264.2 24,244.9 19.3 24,244.9 24,244.9 - Commercial 8,323.2 8,239.7 83.5 8,239.7 8,239.7 - Resource 1,164.7 1,153.9 10.8 1,164.4 1,153.9 10.5 Area Rates - - - 1,509.6 1,509.6 - Street Lights 171.0 179.7 (8.7) 179.7 179.7 - Municipal Sewer 3,463.2 3,393.8 69.4 3,571.4 3,571.4 - Other 205.6 206.2 (0.6) 218.1 209.2 8.9 Nova Scotia Power 547.0 509.4 37.6 547.0 509.4 37.6 Total Taxation Rate 38,138.9 37,927.6 211.3 39,674.8 39,617.8 57.0

Grants in Lieu of Taxes Federal Government 2,755.8 2,779.3 (23.5) 2,755.8 2,779.3 (23.5) Provincial Government 201.5 199.9 1.6 201.5 199.9 1.6 Total Grants in Lieu of Taxes 2,957.3 2,979.2 (21.9) 2,957.3 2,979.2 (21.9)

Services to Other Government Administration Fees - Area Rates 108.2 107.3 0.9 107.3 107.3 - Protective Services 2.3 2.3 - 2.3 2.3 - Regional Sewer 63.8 63.8 - 63.8 63.8 - Disposal Site 12.4 12.6 (0.2) 16.7 16.7 - Waste Reduction 8.3 8.3 - 11.0 11.0 - Building Inspections 64.1 64.1 - 85.4 85.4 - Canning Water Utility 15.6 20.6 (5.0) 27.5 27.5 - IT Support 14.1 17.5 (3.4) 23.3 23.3 - Total Services to Other Gov't 288.8 296.5 (7.7) 337.3 337.3 -

Sale of Services Administration Fees - Water Utility 22.7 22.7 - 22.7 22.7 - Administration Fees - Sewer Mgt 75.0 75.0 - 75.0 75.0 - Environmental Health Services 47.3 41.8 5.5 48.0 48.0 - Community Development 5.6 7.0 (1.4) 9.7 9.7 - Recreation 87.7 53.9 33.8 54.1 54.1 - Total Sale of Services 238.3 200.4 37.9 209.5 209.5 -

Other Revenue from Other Sources Licenses and Permits 145.0 124.1 20.9 164.4 164.4 - Fines 27.6 36.8 (9.2) 42.0 42.0 - Rentals 4.9 3.0 1.9 3.0 3.0 - Interest 484.5 488.8 (4.3) 586.7 586.7 - Other 129.5 129.5 - 136.6 136.6 - Total Other Revenue from Other Sources 791.5 782.2 9.3 932.7 932.7 -

Unconditional Transfers Farm Property Acreage 294.9 293.6 1.3 293.6 293.6 - HST Offset Grant 93.1 114.5 (21.4) 93.1 114.5 (21.4) Total Unconditional Transfers 388.0 408.1 (20.1) 386.7 408.1 (21.4)

Conditional Transfers General Government 6.5 - 6.5 - - - Protective Services - - - 14.8 14.8 - Recreation 51.0 45.9 5.1 82.1 82.1 - Other ------Total Conditional Transfers 57.5 45.9 11.6 96.9 96.9 -

Other Conditional Transfers - Local Kings Regional Rehab Centre 27.5 36.6 (9.1) 38.3 38.3 - Grand View Manor 27.0 20.3 6.7 27.0 27.0 - Valley Waste Resources 4.1 4.2 (0.1) 5.6 5.6 - Total Other Conditional Transfers - Local 58.6 61.1 (2.5) 70.9 70.9 -

Other Transfers Transfer from Other Funds 318.1 134.1 184.0 583.5 276.5 307.0 Total Other Transfers 318.1 134.1 184.0 583.5 276.5 307.0

Total Revenues 43,237.0 42,835.1 401.9 45,249.6 44,928.9 320.7

COTW 2017/01/17 Page 63 Municipality of the County of Kings Operating Variance Report Year to Date as of December 31, 2016 (in thousands of dollars)

Actual Budget Variance Year End Annual Forecasted YTD YTD YTD Forecast Budget Variance

EXPENDITURES

General Government Legislative 384.3 394.3 10.0 511.9 511.9 - Administration 636.3 695.4 59.1 883.1 883.1 - Professional Fees 137.4 134.3 (3.1) 217.5 217.5 - Insurance 83.3 83.3 - 83.3 83.3 - Municipal Complex 489.8 592.1 102.3 698.7 715.2 16.5 Corporate Services 772.1 865.5 93.4 1,059.1 1,099.1 40.0 Taxation 672.2 670.6 (1.6) 677.4 677.4 - IT 469.6 539.0 69.4 676.0 696.0 20.0 Provision for Sick Leave ------Occupational Health & Safety 3.1 4.1 1.0 5.5 5.5 - Grants to Organizations 57.3 58.1 0.8 66.0 66.0 - Elections Expense 156.9 130.0 (26.9) 156.9 130.0 (26.9) Total General Government 3,862.3 4,166.7 304.5 5,035.4 5,085.0 49.6

Protective Services RCMP 3,372.1 3,373.3 1.2 6,746.6 6,746.6 - Prosecution Services 43.8 - (43.8) 32.8 32.8 - Consultants Fees ------Bylaw Enforcement 62.1 79.2 17.1 101.0 101.0 - Fire Protection & Hydrant Rental 2,310.6 2,317.4 6.8 3,937.7 3,937.7 - Fire Inspections 122.9 116.6 (6.3) 149.9 149.9 - EMO 34.1 34.9 0.8 44.1 44.1 - Fire Dispatch 95.8 95.0 (0.8) 126.6 126.6 - Valley Search & Rescue 42.0 42.0 - 42.0 42.0 - Building Inspections 265.4 302.0 36.6 387.1 387.1 - Animal Control 94.9 102.5 7.6 136.6 136.6 - Administration 28.0 30.3 2.3 39.5 39.5 - Total Protective Services 6,471.7 6,493.2 21.5 11,743.9 11,743.9 -

Transportation Services Common Services 0.2 - 0.2 5.5 5.5 - Roads, Streets & Sidewalks 1,225.8 1,377.4 151.6 1,790.7 1,781.8 (8.9) Street Lighting 69.7 131.5 61.8 179.7 179.7 - Airport 27.3 37.5 10.2 38.7 38.7 - Public Transit 331.4 327.4 (4.0) 437.9 437.9 - Alternative Transportation 104.9 103.4 (1.5) 103.4 103.4 - Crossing Guards 26.6 30.0 3.4 30.0 30.0 - Meadowview Civic Improvements ------Total Transportation Services 1,785.9 2,007.2 221.3 2,585.9 2,577.0 (8.9)

Environmental Health Services Refuse Collection ------Disposal Site 43.7 63.8 20.1 90.0 90.0 - Waste Reduction 3,466.6 3,471.4 4.8 4,333.8 4,333.8 - Administration 283.0 311.0 28.0 404.8 404.8 - Canning Water 37.5 43.6 6.1 58.1 58.1 - Other 68.2 54.6 (13.6) 188.1 188.1 - Municipal Sewer 3,378.0 2,880.6 (497.4) 3,572.6 3,572.6 - Greenwood Water Grants ------Total Environmental Health Services 7,277.0 6,825.0 (452.0) 8,647.4 8,647.4 -

Community Development and Recreation Development Administration 213.7 209.1 (4.6) 271.9 271.9 - Research & Planning 372.4 385.3 12.9 497.2 497.2 - Economic Development 140.2 139.6 (0.6) 158.9 158.9 - Kings REN 66.1 112.5 46.4 150.0 150.0 - MEDAC 231.6 256.9 25.3 232.4 232.4 - Community Hall Upgrades 28.5 45.0 16.5 50.0 50.0 - Other Grants/Transfers 167.6 172.5 4.8 220.6 220.6 - Recreation Administration 117.6 119.0 1.4 154.7 154.7 - Community Recreation 491.2 276.9 (214.3) 708.0 401.0 (307.0) Aylesford Lake Beach 88.5 109.3 20.8 112.1 112.1 - Community Park Development 114.9 120.8 5.9 160.0 160.0 - Programs 122.4 142.8 20.4 185.4 185.4 - Trail Initiatives 56.9 53.3 (3.6) 71.1 71.1 - Recreation Area Rates - - - 99.6 99.6 - Total Recreation 2,211.6 2,143.0 (68.6) 3,071.9 2,764.9 (307.0)

Fiscal Services Debt Charges 423.6 423.9 0.3 525.2 525.2 - Bad debt expenses 8.3 7.2 (1.1) 8.9 8.9 - Transfer to Other Funds 17.5 17.5 - 17.5 17.5 -

COTW 2017/01/17 Page 64 Municipality of the County of Kings Operating Variance Report Year to Date as of December 31, 2016 (in thousands of dollars)

Actual Budget Variance Year End Annual Forecasted YTD YTD YTD Forecast Budget Variance

Assessment Charges 808.2 815.9 7.7 808.2 815.9 7.7 Correctional Services 639.1 643.9 4.8 639.1 643.9 4.8 Regional Housing - - - 219.3 219.3 - Regional Library 228.9 235.6 6.7 314.1 314.1 - Education 8,548.1 8,582.6 34.5 11,397.5 11,443.4 45.9 Valley Regional Hospital 122.5 122.5 - 122.5 122.5 - Total Fiscal Services 10,796.2 10,849.1 52.9 14,052.3 14,110.7 58.4

Total Expenditures 32,404.7 32,484.2 79.5 45,136.8 44,928.9 (207.9)

Surplus/(Deficit) 10,832.3 10,350.9 481.4 112.8 - 112.8

COTW 2017/01/17 Page 65 Municipality of the County of Kings Capital Program Report Year to date as of December 31, 2016

Budget Carryover Spent prior Spent Total Budget $ Percent Budget 2016/17 Budget Total Budget years Current Year Expenditures Remaining Remaining Comments on carryforwards

Municipal Infrastructure - General Tax Rate Supported Information Technology 21-3-361-101 Hardware Evergreening - 128,500 128,500 7,525 7,525 120,975 94% 21-3-361-102 Network Upgrades - 69,700 69,700 64,764 64,764 4,936 7% 21-3-361-126 Centrex Telephone System Upgrade - 35,000 35,000 34,521 34,521 479 1% 21-3-361-127 Councillor Technology - 20,000 20,000 10,901 10,901 9,099 46% 21-3-361-128 Records Management - 25,000 25,000 - 25,000 100% 21-3-361-129 Accounting Software - 25,000 25,000 - 25,000 100% Total Information Technology - 303,200 303,200 - 117,711 117,711 185,489 61%

Municipal Building 21-3-375-124 New Municipal Complex 200,242 7,500,000 7,700,242 200,242 274,403 474,645 7,225,597 94% building & geothermal design consultant Total Municipal Building 200,242 7,500,000 7,700,242 200,242 274,403 474,645 7,225,597 94%

Roads and Sidewalks 21-3-372-101 Sidewalk Construction Program 150,000 150,000 1,231 1,231 148,769 99% Total Roads and Sidewalks - 150,000 150,000 - 1,231 1,231 148,769 99%

Parks and recreation 21-3-371-114 Trails Development 190,000 61,600 251,600 91,201 142,547 233,748 17,852 7% Greenwich Trail project in progress 21-3-371-115 Park Facility Upgrades 50,000 50,000 41,476 41,476 8,524 17% 21-3-371-116 Trail Erosion 50,000 50,000 33,105 33,105 16,895 34% Total Parks and Recreation 190,000 161,600 351,600 91,201 217,128 308,329 43,271 12%

Total Municipal Infrastructure 390,242 8,114,800 8,505,042 291,443 610,473 901,916 7,603,126 89%

Municipal Sewer Infrastructure - Sewer Rate Supported 21-3-382-101 Lift Station Replacements 8,007 325,000 333,007 8,007 34,823 42,830 290,177 87% design work for AT2 21-3-382-102 Sewer Treatment Plant Renewals 7,569 100,000 107,569 43,282 43,282 64,287 60% balance of Greenwood STP contract 21-3-382-103 Collection System Line Replacements 7,978 850,000 857,978 7,978 414,782 422,760 435,218 51% design work for forcemain at AT2 21-3-382-109 EPW Equipment & Occupational Safety Improvements 20,000 20,000 14,192 14,192 5,808 29% 21-3-382-209 Green Initiatives 50,000 50,000 - 50,000 100% 21-3-382-901 EPW Service Vehicles 30,000 30,000 29,570 29,570 430 1% Total Municipal Sewer Projects 23,554 1,375,000 1,398,554 15,985 536,649 552,634 845,920 61%

Greenwood Water Projects - Water Rate Supported 22-3-351-432 Water Distribution System 150,000 150,000 203 203 149,797 100% 22-3-351-435 Water System Equipment 20,000 20,000 8,499 8,499 11,501 58% Total Greenwood Water Projects - 170,000 170,000 - 8,702 8,702 161,298 95%

Regional Sewer Projects - User Fee Supported 23-3-354-126 Sewer line alignment 25,000 25,000 - 25,000 100% 23-3-354-127 Regional Sludge Conveyor 100,000 100,000 72,428 72,428 27,572 28% 23-3-354-128 Regional Meters 30,000 30,000 - 30,000 100% 23-3-354-129 Hot Water Screen Wash Facility - 2,503 2,503 (2,503) Total Regional Sewer Projects - 155,000 155,000 - 74,931 74,931 80,069 52%

Special/Contingent Projects 22-3-351-443 North Greenwood Water Phase II 1,600,000 1,600,000 1,118,790 1,118,790 481,210 30% 21-3-369-114 Cambridge Business Park 500,000 500,000 255,078 255,078 244,922 49% Total Special/Contingent Projects - 2,100,000 2,100,000 - 1,373,868 1,373,868 726,132 35%

Total Capital Program 413,796 11,914,800 12,328,596 307,428 2,604,623 2,912,051 9,416,545 76%

COTW 2017/01/17 Page 66 THE MUNICIPALITY OF THE COUNTY OF KINGS Councillor Request for Inclusion of Item on Committee of the Whole Agenda

Date of COTW requested: January 17, 2017

Note: Except for extraordinary circumstances, requests must be submitted by 4:00 pm on the Friday before posting of the COTW agenda package.

Councillor Name: Bob Best

Date of Request: January 3, 2017

Title of Item: Funding Formula for Large Projects

Amount of Time Requested: 10 minutes

Brief description of item/background for this request:

There is a need for a more strategic approach to funding requests for large projects which require multi-year commitments. There are funding formulas at the provincial and federal government levels and the County should also adopt a funding formula (e.g. based on a percentage or providing 1/3 of the required funding).

Expected Outcome:

In Camera Discussion [ ]

For information/discussion purposes only [ ]

Recommend an action to the CAO [X]

Promote clarification/renewal or production of a policy or procedure [ ]

Recommend a motion for approval by Council [X]

Suggested Motion for COTW:

That Committee of the Whole recommend that Municipal Council direct the CAO to develop a funding formula for large projects to be brought back to the March 2017 COTW for consideration.

COTW 2017/01/17 Page 67 Councillor Request for Inclusion of Item on Council Agenda

Date of COTW request: January 10, 2017

Councillor Name: Jim Winsor

Requested agenda date: Council Meeting – January 17, 2017

Title of item: Citizens/Business/Community Organizations Recognition Policy

Amount of time requested: 15 minutes

Short description/background of item:

I am requesting that we develop a policy for ongoing guidance of Council for the recognition of local businesses, citizens and community organizations who have through their endeavours made significant contributions to our community, received recognition provincially or nationally for their achievements, have drawn positive attention to Kings County and the Province, etc. or stood out in some noteworthy manner in our community.

The value of having such a policy would allow Council to recognize and celebrate the innovation and many contributions of our citizens, community organizations and businesses to our County. It will assist in developing pride in our County and hopefully be inspiration for others. It would likely assist in changing the face and recognition of Council in the public eye and lend well to community engagement…make us a more approachable, human, warm and friendly organization…an integral part of our Community.

A Policy is necessary to ensure that Councillors understand the parameters that would guide this process and staff would understand the parameters as advisors to Council.

Background documents to be circulated with the request (please list or attach):

None but I am sure many Councillors could think of suitable candidates without too much effort.

Expected discussion points or notes for municipal staff:

In Camera Discussion… [ ]

For information/discussion purposes only… [ ]

Recommend an action to the CAO… [X]

COTW 2017/01/17 Page 68

THE MUNICIPALITY OF THE COUNTY OF KINGS Councillor Request for Inclusion of Item on Agenda

Item to be included on… COTW Agenda [X]

Date of COTW requested: January 17, 2017

Name of Councillor: Pauline Raven

Date of Request: January 1, 2017

Title of item: Kings County Infographic Competition

Amount of time requested: 10-minutes

Short description/background for this request

Many organizations use infographics to inform and broaden interest in their activities and/or achievements. Recently, the Chief Statistician of Canada issued an Infographic Challenge to university students in the National Capital Region. Using that example, the Municipality of the County of Kings can issue its own challenge with aims including:

1. Increasing interest and knowledge of Kings County among residents aged 18-30 years. 2. Providing Kings County with innovative promotional tools that could be broadly used in our promotional work including Canada150 celebrations of Kings County.

The following links provide background information helpful to this initiative:

1. Competition format used by Chief Statistician that can be adjusted to our needs and budget.

http://www.statcan.gc.ca/pub/11-627-m/contest-eng.htm

2. Examples of infographics. Includes one created for Toronto City.

http://www.statcan.gc.ca/pub/11-627-m/index-eng.htm?HPA=1

Suggested Motion for Council

That COTW recommend to council that the CAO bring to council a framework and budget for the implementation of an infographic competition for Kings County residents aged 18-30 years.

COTW 2017/01/17 Page 69

Promote clarification/renewal or production of a policy or procedure… [X]

Recommend motions for approval by council… [X]

Suggested Motions for COTW

That COTW recommend that Council direct the CAO to develop a policy for the recognition of citizens, business and community organizations who have through their endeavours made significant contributions to our Community or stood out in some noteworthy manner in our community.

COTW 2017/01/17 Page 70 COTW 2017/01/17 Page 71 Valley Waste-Resource

DECEMBER 2016 PAGE 1 OF 2

Management Minute Welcome to our New Board Recyclable Processing 2015-2016 vs 2016-2017 The Valley Region Solid Waste-Resource Management For the Period of April-November 2016 Authority met on December 14, 2016, a deviation from the normal meeting schedule with very quickly 2015-2016 4,560.27 approaching holiday season in mind. This meeting was 2016-2017 4,335.47 the first official meeting in follow-up to the municipal elections held in October with the Authority seeing 4 0.00 1,000.00 2,000.00 3,000.00 4,000.00 5,000.00 members new to the Board assigned by their respective Tonnes Councils. Members for 2017 are : Brian Hirtle, Municipality of the County of Kings, Martha Roberts, Municipality of Annapolis County, Wendy Elliott, Town of Wolfville, Eric Bolland, Town of Kentville,

Jane Bustin, Town of Berwick, Gail Smith, Town of Organics Processing Middleton and John Kinsella, Town of Annapolis 2015-2016 vs 2016-2017 For the Period of April-November 2016 Royal.

The first order of business, following a round-table of 2015-2016 7,620.30 introductions, was to hold the election of the Chair 2016-2017 7,459.50 and the Vice-Chair to the Authority for the remainder of the December 2016 meeting and for the 2017 2,000.00 4,000.00 6,000.00 8,000.00 Tonnes Calendar Year. Congratulations to Jane Bustin, Town of Berwick, who will serve as the Authority’s Chair and Congratulations to John Kinsella, Town of Annapolis Royal who will serve as Vice-Chair. Following the election of Chair and Vice-Chair, the Authority was Residuals to Chester provided with an introduction to an Orientation Plan 2015-2016 vs 2016-2017 For the Period of April-November 2016 that has been developed based on the goal of familiarizing all with the programs and services offered by the Authority in a timely manner. More detailed 2015-2016 15,916.09

Orientation Sessions will be held over the coming 2016-2017 16,417.21 months with focus on the key documentation that 2,000 6,000 10,000 14,000 forms the foundation of the Authority’s work. All Tonnes members are encouraged to contact staff at any time with any questions that may arise!

The Municipalities of Annapolis and Kings and The Towns of Annapolis royal, Berwick, Kentville, Middleton and Wolfville: Your Partners in Waste Reduction www.vwrm.com~~902-679-1325~~1-877-927-8300 COTW 2017/01/17 Page 72 December 2016 Page 2 Management Minute

“2017-2018 Draft Operating and Capital Budget”

The Authority has been provided with a draft 2017-2018 Operating and Capital Budget. The budget will be brought back before the Authority during the meeting in January. This will allow the Authority members time to gain a more detailed understanding of the budget and its many components. Every effort will be made to ensure the process moves along as quickly as possible. It was noted that the Authority anticipates ending the current year in a surplus position in the range of $392,687.00, which will be will be returned to partners in their proportional shares in keeping with past practice. The budget explanation notes highlight the key driving factors resulting in the surplus and additional clarification can be provided at any time. It was also noted that the budget addresses anticipated contractual cost increases as well as approved recommendations stemming from the recently completed Organization Review, Service and Facility Review and Salary Review processes. All members are encouraged to discuss the draft budget with their respective CAO’s and/or financial representatives within their municipality in anticipation of further discussion during the next meeting. As in the past, once the draft budget has been endorsed by the Authority for forwarding to partners for formal approval, budget presentations can be made to Councils upon request.

New Secure Log-In and Site Visits for Authority Members

The Authority was introduced to a new “secure login” site on the www.vwrm.com website. The secure area has been designed to allow Authority members instant access to key Authority documentation at anytime. Members were provided with the “login” information at the meeting. A special thank you is extended to the IT Department with the Municipality of Kings for helping us to make the site available! In addition to the orientation provided to members during the December meeting, we are planning site visits in the spring to allow Authority members to visit and observe the operations of our Management Centres in Kentville and Lawrencetown and other key sites including the Kaizer Meadow Landfill in Chester, the Scotia Recycling Facility in Kentville and the NorthRidge Farms organics processing facility in Dempsey Corner, Kings County.

The Valley Waste Team wishes our participat- ing municipal partners their teams and families all the very best of the Holidays and nothing but a safe, healthy, happy and successful 2017!

UPCOMING MEETING

The next meeting of the Valley Region Solid Waste-Resource Management Authority will be held in keeping with the normal meeting schedule on Wednesday, January 18, 2017 beginning at 9:00am in the Board Room. COTW 2017/01/17 Page 73 Highlights from the Fire Services Advisory Committee meeting held on Thursday, January 5, 2017 in Council Chambers, Municipal Complex

Proposed Draft Operating Budget Template: The Fire Services Advisory Committee (FSAC) passed a recommendation to Council “that the budget increase for Fire Departments for 2017/18 be the increase in CPI for 2016”.

Bylaw 63, Open Burning and Smoke Control Bylaw: Discussion on burning buildings for purpose of demolition: A discussion was held on burning buildings for the purpose of demolition as some Fire Departments had indicated seeing this as a valuable training tool. Terry Brown, Supervisor of Building & Enforcement Services, explained that Municipal Bylaw 63, the Open Burning and Smoke Control Bylaw, strictly prohibited the burning of structures for the purpose of demolition as per Section 4.3 of the Bylaw: “No person or organization is permitted to burn any building or structure for the purpose of demolition without the written consent of the Minister of Environment Nova Scotia and in accordance with Air Quality guidelines.” In a previous meeting with Environment Nova Scotia they had advised that consent would not be issued by their department.

Other items brought up at the Roundtable Discussion: . Fire Safety Plans: request that Fire Departments named in fire inspection reports receive a copy of the report; request for a copy of the Fire Safety Plan template used by the Municipality (adopted from HRM). . Presentation on Fire Services: suggestion from Councillor Winsor that Fire Departments provide a presentation to Council on Fire Services in Kings County. . CBC News Article: announcement by the Kentville Fire Department that CBC News would be doing a story on volunteer fire services and that all Fire Departments were invited to participate. . Fire District Mapping: discrepancies between Municipal and Provincial Fire District Maps to be reviewed at the next FSAC meeting.

Next meeting: Thursday, March 23, 7:00pm Council Chambers, Municipal Complex

COTW 2017/01/17 Page 74 THE MUNICIPALITY OF THE COUNTY OF KINGS

To: Municipal Council Subject: Kings Transit Update From: Pauline Raven Date: January 11, 2017 ______Budget Kings Transit’s held a special board meeting on January 11 to finalize the proposed budget for 2017/18. It has been suggested to the General Manager that the KT presentation this year may be given at a joint meeting of the 3 towns and the county. He would very much welcome this change in format. Here are some of the budget highlights: 1. This year’s operational budget request totals $737,774. 2. Kings County’s operational contribution (60%) will be $442,664 for 2017-18 versus $393,840 for 2016/17. 3. This 12% operational increase is due in large part to the first factor below: a) Introduction of the new North Kentville/Belcher Street/Port Williams/Wolfville/Grand Pre/Hants Border Route. b) Impact of withdrawal of Hants West/Windsor. c) Decrease in ridership revenue likely linked to several factors including: Community Services purchasing less bus passes; extensive service delays due to road construction on Hwy 1 in 2016; continued low price of gasoline that results in more use of personal vehicles; on-line shopping that results in less travel. 4. The partners’ capital contribution is being held at $80,000 for the upcoming year. 5. Kings County’s (60%) will be $48,000.

Other Financial Matters 6. Kings Transit has been approved for a $9,500 accessibility grant from the Province of Nova Scotia (50% of expected costs). This will be used to build an accessible bus bay at the front of the terminal building in New Minas. The work will begin in the spring. 7. The RFP for 2 new buses will close on the 23rd of this month. 8. RFPs are being prepared for: on board technology; new shelters; and camera replacements. These will be released in the months immediately ahead. 9. Berwick is finding it has insufficient staff to continue with the financial services contract. This will likely be picked up by either Kentville or Wolfville.

General Manager Continuing Education

10. Stephen has completed the Public Administration Professionalism module of his

Local Government Program (Dalhousie Continuing Education).

11. Stephen started the next module (Municipal Law) on January 9.

NEXT BOARD MEETING JANUARY 25, 5:30PM. EVERYONE’S ATTENDANCE WELCOME.

COTW 2017/01/17 Page 75 Highlights from the Annapolis Valley Trails Coalition meeting held on Thursday, January 5, 2017 in Greenwich.

A review of completed projects for the 2016 work season (see attached). Expectations and work projects for 2017, planning to complete the trail to Annapolis, install trail signage. Working on a Human Resource policy, ongoing.

Please take time to view the 2016 completed projects attachment. Some work is contracted, some equipment and materials are in-kind donations, most is done by volunteers, the scope and magnitude of the projects are amazing. Pay particular attention to the Annapolis Valley Ridge Runners Lake Paul Projects, that’s where the monies from the County grant were allocated. Also for the adventurous councillors and mayor, the Annapolis Valley Ridge Runners will arrange transportation by snowmobile to view some of the completed projects. (let me know) Respectfully Submitted

Paul Spicer MOK Committee member

COTW 2017/01/17 Page 76 January End of Season 2017 Construction Project Update

Prepared by the Annapolis Valley Trails Coalition Trail Coordinator

Your Vision - Our Help - Everyone's COTW 2017/01/17 PageBenefit 77 2016-2017 Construction Season Summary

Structure Replacement and Rehabilitation A substantial portion of the construction season was spent refurbishing and replacing 13 major bridges. Some components of the installations were started in the previous construction season and finished this December and January.

Greenwich Pathway The Greenwich Pathway surfacing, gates and signage were finished this season adding another 5 kilometers of highly used trail to the Harvest Moon Trailway

Other Trail Projects The addition of 17 kilometers of Harvest Moon Trailway on the West end by ACTS, 10 kilometers of Main Snowmobile Trail and a great Municipal Project for the County of Annapolis have made for a busy construction season.

COTW 2017/01/17 Page 78 Bridgetown Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $51,000.00 rehabilitation of the existing 180 foot long Wallace Through Truss. All non- Trail System Harvest Moon Trailway truss superstructure components AVTC BAM ID Number AVTC #048 above the steel stringers were Geographical Area Bridgetown removed and new deck ties, deck, Overall Bridge Width 18 feet sacrificial deck, railings and corrals are Deck Width 18 feet being installed. The bridge was fall Overall Length 180 feet Timber Installed 1400 pcs. arrest applicable. The bridge deck was Height Above Water 20 feet widened and converted to suit all trail Original Year Built 1911 user’s needs. The project value was Design Wallace Through Truss $51,000.00. The project is complete Owner N.S. DNR except for railings. The structure is part Weight Capacity 20 tonne Plus of the Harvest Moon Trailway in Replacement Value $600,000.00 Finish Date Ongoing Bridgetown, NS. Funding Partners ACTS, CCH, MOAC, OHVIF, ACOA, Private Donors

Project Site

COTW 2017/01/17 Page 79 Bridgetown Bridge AVTC BAM # 048

Finished Project

COTW 2017/01/17 Page 80 Bloody Creek Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $18,800.00 rehabilitation of the existing 110 foot long pile trestle. All superstructure Trail System Harvest Moon Trailway components above the stringers were AVTC BAM ID Number AVTC #051 removed and new deck ties, deck, Geographical Area Centrelea sacrificial deck, railings and corrals Overall Bridge Width 16 feet were installed. The bridge was fall Deck Width 12 feet arrest applicable. The bridge was Overall Length 110 feet Timber Installed 500 pcs. widened and converted to suit all trail Height Above Water 20 feet user’s needs. The project value was Original Year Built 1911 $18,800.00. The project was completed Design 7 Bent, Pile Trestle on January 2, 2017. The structure is Owner N.S. DNR part of the Harvest Moon Trailway in Weight Capacity 20 tonne Plus Centrelea, NS. Replacement Value $200,000.00 Finish Date January 2, 2017

Funding Partners ACTS, CCH, MOAC, OHVIF, ACOA, Private Donors

Project Site

COTW 2017/01/17 Page 81 Bloody Creek Bridge AVTC BAM # 051

Finished Project

COTW 2017/01/17 Page 82 Messenger Brook Bridge Project Information Replacement Client Annapolis County Trails Society This construction project consisted of Project Value $54,000.00 installation of a new 65 foot steel and timber structure, with concrete Trail System Harvest Moon Trailway abutments. All new superstructure and AVTC BAM ID Number AVTC #052 substructure components were Geographical Area Centrelea installed including, new deck ties, Overall Bridge Width 16 feet deck, sacrificial deck, railings, steel Deck Width 12 feet stringers, concrete abutments and Overall Length 65 feet Timber Installed 300 pcs. corrals. The bridge was fall arrest Height Above Water 10 feet applicable. The bridge was designed to Original Year Built 2016 suit all trail user’s needs. The project Design Steel and Timber Deck value was $54,000.00. The project was Owner N.S. DNR completed on December 30, 2016. The Weight Capacity 15 tonne Plus structure is part of the Harvest Moon Replacement Value $55,000.00 Finish Date December 30, 2016 Trailway in Centrelea, NS. Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 83 Messenger Brook Bridge AVTC BAM # 052

Finished Project

COTW 2017/01/17 Page 84 Marshall Brook Bridge Project Information Replacement Client Annapolis County Trails Society This construction project consisted of Project Value $54,000.00 installation of a new 65 foot steel and timber structure, with concrete Trail System Harvest Moon Trailway abutments. All new superstructure and AVTC BAM ID Number AVTC #050 substructure components were Geographical Area Centrelea installed including, new deck ties, Overall Bridge Width 16 feet deck, sacrificial deck, railings, steel Deck Width 12 feet stringers, concrete abutments and Overall Length 65 feet Timber Installed 300 pcs. corrals. The bridge was fall arrest Height Above Water 15 feet applicable. The bridge was designed to Original Year Built 2016 suit all trail user’s needs. The project Design Steel and Timber Deck value was $54,000.00. The project was Owner N.S. DNR completed on December 30, 2016. The Weight Capacity 15 tonne Plus structure is part of the Harvest Moon Replacement Value $55,000.00 Finish Date December 30, 2016 Trailway in Centrelea, NS. Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 85 Marshall Brook Bridge AVTC BAM # 050

Finished Project

COTW 2017/01/17 Page 86 Carleton Creek Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $8,000.00 rehabilitation of the existing 50 foot long pile trestle. All superstructure Trail System Harvest Moon Trailway components above the stringers were AVTC BAM ID Number AVTC #049 removed and new deck ties, deck, Geographical Area Carleton Corner sacrificial deck, railings and corrals Overall Bridge Width 16 feet were installed. The bridge was fall Deck Width 12 feet arrest applicable. The bridge was Overall Length 50 feet Timber Installed 250 pcs. widened and converted to suit all trail Height Above Water 12 feet user’s needs. The project value was Original Year Built 1911 $8,000.00. The project was completed Design 3 Bent, Pile Trestle on December 30, 2016. The structure is Owner N.S. DNR part of the Harvest Moon Trailway in Weight Capacity 20 tonne Plus Carleton Corner, NS. Replacement Value $50,000.00 Finish Date December 30, 2016

Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 87 Carleton Creek Bridge AVTC BAM # 049

Finished Project

COTW 2017/01/17 Page 88 Saunders West Brook Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $10,000.00 rehabilitation of the existing 50 foot long pile trestle. All superstructure Trail System Harvest Moon Trailway components above the stringers were AVTC BAM ID Number AVTC #039 removed and new deck ties, deck, Geographical Area Bridgetown East sacrificial deck, railings and corrals Overall Bridge Width 16 feet were installed. The bridge was fall Deck Width 12 feet arrest applicable. The bridge was Overall Length 50 feet Timber Installed 250 pcs. widened and converted to suit all trail Height Above Water 8 feet user’s needs. The project value was Original Year Built 1911 $10,000.00. The project was completed Design 3 Bent, Pile Trestle on December 30, 2016. The structure is Owner N.S. DNR part of the Harvest Moon Trailway in Weight Capacity 20 tonne Plus Bridgetown East, NS. Replacement Value $50,000.00 Finish Date December 30, 2016

Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 89 Saunders West Brook Bridge AVTC BAM # 039

Finished Project

COTW 2017/01/17 Page 90 Munros Brook Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $14,000.00 rehabilitation of the existing 60 foot long pile trestle. All superstructure Trail System Harvest Moon Trailway components above the stringers were AVTC BAM ID Number AVTC #038 removed and new deck ties, deck, Geographical Area Bridgetown East sacrificial deck, railings and corrals Overall Bridge Width 16 feet were installed. The bridge was fall Deck Width 12 feet arrest applicable. The bridge was Overall Length 60 feet Timber Installed 250 pcs. widened and converted to suit all trail Height Above Water 10 feet user’s needs. The project value was Original Year Built 1911 $14,000.00. The project was completed Design 4 Bent, Pile Trestle on December 30, 2016. The structure is Owner N.S. DNR part of the Harvest Moon Trailway in Weight Capacity 20 tonne Plus Bridgetown East, NS. Replacement Value $50,000.00 Finish Date December 30, 2016

Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 91 Munros Brook Bridge AVTC BAM # 038

Finished Project

COTW 2017/01/17 Page 92 Shearer Brook Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $14,000.00 rehabilitation of the existing 110 foot long pile trestle. All superstructure Trail System Harvest Moon Trailway components above the stringers were AVTC BAM ID Number AVTC #034 removed and new deck ties, deck, Geographical Area Paradise sacrificial deck, railings and corrals Overall Bridge Width 16 feet were installed. The bridge was fall Deck Width 12 feet arrest applicable. The bridge was Overall Length 110 feet Timber Installed 500 pcs. widened and converted to suit all trail Height Above Water 25 feet user’s needs. The project value was Original Year Built 1911 $14,000.00. The project was completed Design 7 Bent, Pile Trestle on December 30, 2016. The structure is Owner N.S. DNR part of the Harvest Moon Trailway in Weight Capacity 20 tonne Plus Paradise, NS. Replacement Value $100,000.00 Finish Date December 30, 2016

Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 93 Shearer Brook Bridge AVTC BAM # 034

Finished Project

COTW 2017/01/17 Page 94 Leonard Brook Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $4,000.00 rehabilitation of the existing 40 foot steel and timber structure. All Trail System Harvest Moon Trailway superstructure components above the AVTC BAM ID Number AVTC #032 stringers were removed and new deck Geographical Area Paradise ties, deck, sacrificial deck, railings and Overall Bridge Width 16 feet corrals were installed. The bridge was Deck Width 12 feet fall arrest applicable. The bridge was Overall Length 40 feet Timber Installed 100 pcs. widened and converted to suit all trail Height Above Water 15 feet user’s needs. The project value was Original Year Built 2000 $4,000.00. The project was completed Design Timber, Steel Stringer on December 30, 2016. The structure is Owner N.S. DNR part of the Harvest Moon Trailway in Weight Capacity 20 tonne Plus Paradise, NS. Replacement Value $30,000.00 Finish Date December 30, 2016

Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 95 Leonard Brook Bridge AVTC BAM # 032

Finished Project

COTW 2017/01/17 Page 96 Burridge Brook Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $5,800.00 rehabilitation of the existing 50 foot timber pile trestle structure. All new Trail System Harvest Moon Trailway deck and sacrificial deck were AVTC BAM ID Number AVTC #026 installed. The bridge was not fall arrest Geographical Area Bricton applicable. The project value was Overall Bridge Width 14 feet $5,800.00. The project was completed Deck Width 12 feet on December 27, 2016. The structure is Overall Length 50 feet Timber Installed 100 pcs. part of the Harvest Moon Trailway in Height Above Water 15 feet Bricton, NS. Original Year Built 1911 Design 5 Bent, Timber Pile Trestle Owner N.S. DNR

Weight Capacity 20 tonne Plus Replacement Value $80,000.00 Finish Date December 27, 2016

Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 97 Burridge Brook Bridge AVTC BAM # 026

Finished Project

COTW 2017/01/17 Page 98 Slocum Brook Bridge Project Information Rehabilitation Client Annapolis County Trails Society This construction project consisted of Project Value $5,800.00 rehabilitation of the existing 50 foot timber pile trestle structure. All new Trail System Harvest Moon Trailway deck and sacrificial deck were AVTC BAM ID Number AVTC #025 installed. The bridge was not fall arrest Geographical Area Middleton applicable. The project value was Overall Bridge Width 14 feet $5,800.00. The project was completed Deck Width 12 feet on December 26, 2016. The structure is Overall Length 50 feet Timber Installed 100 pcs. part of the Harvest Moon Trailway in Height Above Water 15 feet Middleton, NS. Original Year Built 1911 Design 5 Bent, Timber Pile Trestle Owner N.S. DNR

Weight Capacity 20 tonne Plus Replacement Value $80,000.00 Finish Date December 26, 2016

Funding Partners ACTS, CCH, MOAC, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 99 Slocum Brook Bridge AVTC BAM # 025

Finished Project

COTW 2017/01/17 Page 100 Lake Paul Brook Bridge Project Information Replacement Client Annapolis Valley Ridge Runners This construction project consisted of Project Value $5,800.00 replacement of the existing 50 foot truck body structure. All new deck, Trail System SANS/AVRR Zone 3 stringers, abutments and sacrificial AVTC BAM ID Number AVTC #325 deck were installed. The bridge was Geographical Area Lake Paul not fall arrest applicable. The project Overall Bridge Width 12 feet value was $5,800.00. The project was Deck Width 12 feet completed on December 20, 2016. The Overall Length 30 feet Timber Installed 80 pcs. structure is part of the SANS/AVRR Height Above Water 5 feet system in Lake Paul, NS. Original Year Built 2016 Design Steel and Timber Owner AVRR

Weight Capacity 15 tonne Plus Replacement Value $20,000.00 Finish Date December 20, 2016

Funding Partners AVRR, CCH, MOK, OHVIF, Private Donors

Project Site

COTW 2017/01/17 Page 101 Lake Paul Brook Brook Bridge AVTC BAM # 325

Finished Project

COTW 2017/01/17 Page 102 SANS / AVRR #4 Trail Project Information Rehabilitation Client Annapolis Valley Ridge Runners This construction project consisted of Project Value $10,800.00 rehabilitation of 6.6 kilometers of unusable multi-use trail. The project Trail System SANS/AVRR Zone 3 value was $10,800.00. The project was Geographical Area Lake Paul completed on December 15, 2016. The Trail Constructed 6.6 kms. trail is part of the SANS/AVRR system Overall Trail Length 6.6 kms. in Lake Paul, NS.

Original Year Built 1986 Owner Wagner Forest Products

Finish Date December 15, 2016

Funding Partners AVRR, CCH, MOK, OHVIF, Private Donors

COTW 2017/01/17 Page 103 SANS / AVRR #4 Trail Rehabilitation Pre-construction

COTW 2017/01/17 Page 104 SANS / AVRR #4 Trail Rehabilitation Finished Project

COTW 2017/01/17 Page 105 SANS / AVRR #4a Trail Project Information Rehabilitation Client Annapolis Valley Ridge Runners This construction project consisted of Project Value $7,000.00 rehabilitation of 1.6 kilometers of unusable multi-use trail. The project Trail System SANS/AVRR Zone 3 value was $7,000.00. The project was Geographical Area Lake Paul completed on December 15, 2016. The Trail Constructed 1.6 kms. trail is part of the SANS/AVRR system Overall Trail Length 1.6 kms. in Lake Paul, NS.

Original Year Built 1986 Owner Wagner Forest Products

Finish Date December 15, 2016

Funding Partners AVRR, CCH, MOK, OHVIF, Private Donors

COTW 2017/01/17 Page 106 SANS / AVRR #4a Trail Rehabilitation Pre-construction

COTW 2017/01/17 Page 107 SANS / AVRR #4a Trail Rehabilitation Finished Project

COTW 2017/01/17 Page 108 Lake Pleasant Development Project Information

Client Municipality of Annapolis This construction project consisted of County design and construction of .5 kilometers of hiking trail, boat launch, Project Value $10,000.00 parking and programming areas. The Trail System Municipal project value was $10,000.00. The Geographical Area Springfield project was completed on December 15, 2016. The trail is part of the Trail Constructed .5 kms. Municipal Park in Springfield, NS. Overall Trail Length .5 kms.

Original Year Built 2016 Owner MOAC

Finish Date December 15, 2016

Funding Partners MOAC

Project Site

COTW 2017/01/17 Page 109 Lake Pleasant Pre-construction

COTW 2017/01/17 Page 110 Lake Pleasant Finished Project

COTW 2017/01/17 Page 111 Greenwich Trail Phase 2 Project Information

Client Municipality of County of This construction project consisted of Kings design and construction of 5 kilometers of multi-use trail. The Project Value $150,000.00 project value was $150,000.00. The Trail System Municipal project was completed on December Geographical Area New Minas - Wolfville 15, 2016. The trail is part of the Harvest Moon Trailway in Greenwich, Trail Constructed 5 kms. NS. Overall Trail Length 5 kms.

Original Year Built 2016 Owner MOK

Finish Date December 15, 2016

Funding Partners MOK, NS, Energy

COTW 2017/01/17 Page 112 Greenwich Trail Pre-construction

COTW 2017/01/17 Page 113 Greenwich Trail Finished Project

COTW 2017/01/17 Page 114 Lawrencetown to Tupperville Project Information

Client Annapolis County Trail This construction project consisted of Society design and construction of 18 kilometers of multi-use trail. The Project Value $150,000.00 project value was $150,000.00. The Trail System Harvest Moon Trailway project was completed on December Geographical Area Lawrencetown - 15, 2016. The trail is part of the Tupperville Harvest Moon Trailway in Annapolis Trail Constructed 18 kms. County, NS. Overall Trail Length 18 kms.

Original Year Built 2016 Owner NS. DNR

Finish Date December 15, 2016

Funding Partners ACTS, CCH, OHV, ACOA MOAC

COTW 2017/01/17 Page 115 Lawrencetown to Tupperville Pre-construction

COTW 2017/01/17 Page 116 Lawrencetown to Tupperville Finished Project

COTW 2017/01/17 Page 117