committee of the whole-administration & finance … · sheena earl, deputy clerk shelbi deacon,...

COMMITTEE OF THE WHOLE- ADMINISTRATION & FINANCE MONDAY, NOVEMBER 2, 2015

6:30PM COUNCIL CHAMBERS, SPENCERVILLE

1. Call to Order - Chair, Mayor Sayeau

2. Approval of Agenda

3. Disclosure of Pecuniary Interest & the General Nature Thereof

4. Business Arising from Previous Administration & Finance Committee Minutes (if any)

5. Delegations and Presentations - None

6. Discussion Items a) Notice Policy Review b) Chamber of Marine Commerce Membership- Mayor Sayeau c) United Way Campaign -Mayor Sayeau d) Fire Call Reimbursement- Highways 401 & 416 - Mayor Sayeau

7. Action/Information Items a) Reserve & Reserve Funds Policy b) Investment Policy Update c) Cardinal Water/Sewer Revenue

8. Councillor Inquiries/Notices of Motion

9. Mayor's Report (if any)

10. Question Period

11 . Closed Session a) Personal Matters About an Identifiable Individual Including Municipal or

Local Board Employees; specifically Citizen of the Year Award Nominations

b) Proposed or Pending Acquisition or Disposition of Land for Municipal or Local Board Purposes specifically Industrial Park

c) Minutes of the Closed Session of October 5, 2015.

12. Adjournment

4) MINUTES

COMMITTEE OF THE WHOLE- ADMINISTRATION & FINANCE MONDAY, OCTOBER 5, 2015

6:30PM SPENCERVILLE MUNICIPAL OFFICE

Present: Mayor Pat Sayeau, Chair Deputy Mayor Peggy Taylor Councillor Michael Barrett Councillor Gerry Morrell Dave Robertson, Non-voting Advisory Member

Regrets: Councillor Karie Smail

Staff:

Jack Bradley, Non-voting Advisory Member

Debra McKinstry, CAO/Cierk Melanie Stubbs, Treasurer Sheena Earl, Deputy Clerk Shelbi Deacon, Community Development Coordinator (left at 7:25pm) Randy Hopkins, Chief Building Official & By-law Enforcement Officer (left at 8:55pm)

1. Call to Order

Mayor Sayeau called the meeting to order at 6:30pm.

2. Approval of Agenda

Moved by: P. Taylor seconded by: M. Barrett that the agenda be approved as presented.

Carried

3. Disclosure of Pecuniary Interest- None

4. Business Arising from Previous Administration & Finance Committee Minutes (if any)- None

5. Delegations & Presentations

a) Dr. Paula Stewart, Medical Officer of Health & Ms. Lois Dewey, Healthy Community Partnerships Coordinator- Leeds, Grenville & Lanark District Health Unit

Dr. Stewart and Ms. Dewey outlined the Health Unit's Healthy Communities Vision and Healthy Communities Partnership program. They requested that Committee recommend that Council formally endorse the vision and that a

Page 1 of 5 Administration & Finance October 5, 2015

Township staff person be allocated to work with them to complete an asset inventory questionnaire.

Questions relating to program development and goals of the partnership were raised.

b) Shelbi Deacon, Community Development Coordinator- Investment Ready Certified Site Presentation

Ms. Deacon, the Township's Community Development Coordinator provided information with respect to the recently completed Certified Site process. Technical details, total cost versus funding and marketing efforts were reviewed.

c) Melanie Stubbs, Treasurer- 2016 Pre- Budget Presentation

Ms. Stubbs, the Township's Treasurer reviewed a number of aspects which impact the municipal budget including the tax base, reserves & reserve funds, long-term debt and a capital expenditures analysis.

Members discussed the presentation materials and offered staff a target of a 0% tax increase to work with while developing a draft 2016 budget. It was suggested that a five year capital plan also be developed.

6. Discussion Items

a) Notice Policy Review- For Discussion at November A&F

The Township's current Notice Policy was provided to members. Review will take place at the November Administration & Finance Committee of the Whole meeting.

7. Action/Information Items

a) 3rd Quarter Report- Building

Members reviewed the report and noted a formatting change. Additional information was requested.

Moved by: M. Barrett that Committee recess for 5 minutes to allow for the additional information requested to be gathered and provided.

Committee recessed for 5 minutes.

Carried


Members reviewed the building department statistics noting that there were many active permits and that the department has been very busy. Questions were raised with respect to workload and turnaround for permits and inspections.

b) 3rd Quarter Report - By-law

Members discussed the report noting that moving forward with clean up and/or charges for those continuously in contravention of the Clean Yards by-law is supported. The issue of stray or loose cats in Cardinal was briefly discussed.

c) 3rd Quarter Budget to Actual

Concerns were raised with respect to the formatting of the report. Highlights of the report which listed year to date actuals against budget up to August 31, 2015 were discussed. Specific questions were raised with respect to revenue in summer daycamp and pools, donations to the Spencerville arena, and Cardinal water and sewer revenues.

Members requested a report with specific respect to Cardinal water and sewer revenues which will come forward at Public Works, Environmental Services and Facilities Committee of the Whole later in October.

d) Reserve and Reserve Funds Policy

Moved by: M. Barrett seconded by: P. Taylor that Committee table this item to the next Administration & Finance Committee of the Whole meeting.

Carried

e) JRDR Drainage Assessment By-law

Members discussed the recent work completed on the drain and the cost of the average bill.

Moved by: P. Taylor seconded by: G. Morrell that Committee recommend that Council authorize: 1. Property owners be invoiced for their share of the municipal drain project

as soon as possible with an invoice due date of November 30, 2015. 2. That where the assessment against any parcel of land is $10.00 or less,

the assessment shall be paid out of general funds of the municipality 3. That the following payment options be offered to the property owners:

a) Invoices under $300.00 must be paid by November 30, 2015 b) Invoices over $300.00 can be paid over 12 months with monthly

payments by post-dated cheques with no interest charged.

f) Minutes of Settlement- P. Susick

Carried


Moved by: P. Taylor seconded by: M. Barrett that Committee recommends that Council approve the Minutes of Settlement for roll number 0701 701 040 20802 received on October 1, 2015.

Carried

8. Councillor Inquiries/Notices of Motion

Moved by: M. Barrett seconded by: G. Morrell that Council support the Health Unit's Healthy Communities Vision.

It was the consensus of members that this motion be brought forward to Council for further discussion.

Administration of Cardinal water and sewer billing was discussed.

9. Mayor's Report

The following items were brought forward by Mayor Sayeau: • Provincial Land Bank disposition

1 0. Question Period

A question was raised with respect to farm tax rates.

Moved by: P. Taylor seconded by: M. Barrett that Committee continue past 1 O:OOpm curfew.

Carried

11 . Closed Session

Moved by: P. Taylor seconded by: G. Morrell that Committee proceeds into closed session at 9:55pm in order to address a matter pertaining to a proposed or pending acquisition or disposition of land for municipal or local board purposes specifically Industrial Park and minutes of closed session of September 8, 2015.

Carried

Members considered an offer to purchase with respect to Industrial Park lands.

Minutes of the September 8, 2015 Closed Session were reviewed.

Moved by: P. Taylor seconded by: G. Morrell that the closed meeting does now adjourn and the open meeting of Administration & Finance Committee of the Whole does now resume at 1 0:03p.m.

Carried


Moved by: G. Morrell seconded by: M. Barrett that Committee approves the minutes of the September 8, 2015 Closed Session.

Carried

12. Adjournment

Moved by: M. Barrett seconded by: P. Taylor seconded by: K. Smail that the meeting adjourns at1 0:05p.m.

Carried

These minutes were approved in open Council this 261h day of October, 2015

Chair


TWP

EC TOWNSHIP OF EDWARDSBURGH CARDINAL BRIEFING NOTE

• ca

Committee: Administration & Finance

Date: November 2, 2015

Department: Administration

Topic: Notice Policy Review

Background: At the February Administration and Finance Committee of the Whole meeting, staff was directed to bring forward policies mandated under Section 270 of the Municipal Act for review and discussion. This section requires municipalities to adopt and maintain policies with respect to the following matters:

1.) Hiring of employees (review complete) 2.) Sale and other disposition of land (review complete) 3.) Procurement of goods and services (review complete) 4.) Delegation of authority (review complete) 5.) Notice Policy 6.) Accountability & transparency

The Township's Notice Policy is attached for your review. It was adopted by Council in February, 2013. Following a best practices review, staff is of the opinion that its content remains suitable and enforceable.

Schedule "A" to By-law 2013-10

TOWNSHIP OF EDWARDSBURGH/CARDINAL POLICY FOR THE PROVISION OF NOTICE TO THE PUBLIC

1. Definitions:

"Acf' means the Municipal Act, 2001, SO 2001, c.25.

"Clerk" means the Clerk of the Township of Edwardsburgh/Cardinal or his/her designate.

"Newspaper" means a printed publication in sheet form, intended for general circulation, published regularly at intervals of not longer than one week, consisiting in great part of news of current events of general interest and provided to the public.

"Published" means published in a daily or weekly newspaper that, in the opinion of the Clerk, has such circulation within the municipality as to provide reasonable notice to those affected, and "publication" has a corresponding meaning.

"Website" means the official Corporation of the Township of Edwardsburgh/ Cardinal municipal website.

2. Manner of Notice:

Where notice of intention to pass a by-law or notice of a public meeting is required to be given, the Clerk shall cause such notice to be published in a newspaper where time permits and on the municipal website.

3. · Form of Notice:

Unless otherwise prescribed in the Act or regulations, where notice of intention to pass a by-law or notice of a public meeting is required to be given, the form of notice shall include the following information:

• Description of the purpose of the meeting, or description of the purpose and effect of the proposed by-law

• Date, time and location of the meeting at which the by-law will be considered or the public meeting

• Name and address of the person who will receive written comments on the issue which is the subject of the meeting or by-law and the deadline for receiving such comments.

• Such other information as may be deemed appropriate.

4. Adoption of Annual Budget:

The notice provisions set out in Sections 2 and 3 shall apply to the adoption of the annual budget in total.

5. General: a) Where separate by-laws have been enact ed in accordance with

provisions contained in the Act, the notice provisions set out in such bylaws shall prevail.

b) No notice shall be required under this by-law where the provision of notice will interfere with the ability of Council to conduct business with respect to a matter permitted for a closed session under Section 239 of the Act.

c) Nothing in this by-law shall prevent the Clerk from using more comprehensive methods of notice or providing for a longer notice period.

-2-Schedule "A" to By-law 2013-10

6. Emergency Provision:

If a matter arises, which in the opinion of the Chief Administrative Officer in consultation with the Mayor, is considered to be of an urgent or time sensitive mature, or which could affect the health or well-being of the residents of the Township of Edwardsburgh/Cardinal, or if a State of Emergency is declared, or if so advised by a Provincial Ministry, the notice requirements of this by-law may be waived and the Clerk shall make his/her best efforts to provide as much notice as is reasonable under the circumstances.

Sheena Earl

From: Sent: To: Subject: Attachments:

Follow Up Flag: Flag Status:

Hi Sheena,

Stephen Brooks <[email protected]> Monday, October 19, 2015 4:50 PM [email protected] Re: Municipal Membership CMC Benefits of Membership July_2015.pdf; Untitled attachment 00280.htm

Follow up Flagged

Thanks for your inquiry on membership in the Chamber of Marine Commerce. Attached is a short outline of the primary benefits of membership. Regarding fees, for the town of Edwards burgh/Cardinal, the annual membership fee for 2016 would be $1800. The Chamber is a multi-sector, multi-stakeholder association advocating for efficient, safe, environmentally smart marine commerce, especially in the bi-national Great Lakes - St. Lawrence waterway.

Given our strong advocacy, PR and outreach program, its very important for us to identify as accurately as possible the corporations -both public and private - who support the mission and mandate of the Chamber so that policymakers, legislators and the general public are clearly aware of the scope and magnitude of support for our work. As such, perhaps the greatest benefit to having both the town and the port as members is that it allows our target audiences, especially those who might not appreciate the close relationship between the town and the port, to see stakeholder support from both the commercial port and the municipality. That helps us with our messaging and advocacy which ultimately helps both the town and the port as marine industry stakeholders who benefit from that advocacy.

Beyond that, I'd suggest that differentiating the town from port membership also allows us to better cater events and programs for the unique needs of specific membership groups, carriers, ports, cargo shippers, towns/municipalities, etc.

Sheena, please feel free to contact me if you have any further questions or need further information.

Rgds/- Stephen

Stephen J. Brooks President

Chamber of Marine Commerce Suite 700, 350 Sparks Street Ottawa, ON, K1R 7S8 613-233-8779 x-302 www.MarineDelivers.com

This message has been scanned for viruses and dangerous content by MailScanner, and is believed to be clean.

1

CHAMBER OF MARINE COMMERCE

CHAMBRE DE COMMERCE MARITIME

www.MarineDelivers.com

Benefits of Membership

Respected advocacy on marine transportation issues o Bi-national representation and advocacy, at federal, provincial and state government

levels o Ottawa based - strong relations with key Federal Government departments o Regular contact with Members of Parliament, Congress and political staff o Active in Washington and Great Lakes states on U.S. marine transportation policy o Regular 'Issue Updates' and 'News Updates' on priority issues, distributed to all

members

A link to the marine community o Represents a full spectrum of marine stakeholders from coast to coast - cargo

shippers, carriers, ports, terminals and marine service providers o Bi-national membership across 20 U.S. states and all 10 Canadian provinces- the only

bi-national organization of its kind focused on commercial maritime interests o Respected network of marine industry 'Who's Who'

Marine industry knowledge and government relations expertise o Lead industry organization for the National Marine Industry Caucus o Consulted regularly by government on key marine policy and legislative developments o Participates with government on initiatives including the Coast Guard's Marine Advisory

Board and the Deputy Minister/CEO Marine Transportation Advisory Board

Building a stronger voice for all shippers and marine stakeholders o CMC provides a link with other marine associations from coast to coast o Advises various industrial associations on marine transport related issues

Marine Delivers public relations program o Comprehensive industry public relations to increase awareness and benefits of marine

shipping o Media relations and media monitoring o Includes Daily News Clipping service, distributed to all members o Event planning and management o Public/media relations support to member companies

Providing environmental leadership o Lead association for Green Marine industry environmental program o Opportunity to participate in efforts to strengthen marine's environmental performance

TWP

EC • ca

TOWNSHIP OF EDWARDSBURGH CARDINAL BRIEFING NOTE

Committee: Administration & Finance Committee of the Whole


Department: Administration

Topic: United Way Campaign

Background: At the Regular Council meeting of October 26, 2015 it was requested that a discussion item relating to a United Way Campaign be added to the Administration & Finance Committee agenda.

While Township staff undoubtedly support the initiatives of the United Way, staff capacity does not currently exist to create and implement an internal or Township specific campaign. Should Committee wish to consider a monetary contribution to the program this might best be dealt with during annual grants & donations review as per the current policy.

The Port of Johnstown has contributed $1,600 to the United Way of Leeds Grenville this year.

Gd)

TWP

EC EDWARDSBURGH CARDINAL • ca

November 2, 2015

Chief Rick Arnel, 2nd Vice President Ontario Association of Fire Chiefs 520 Westney Road South, Unit #22 Ajax, Ontario L1S 6W6

Dear Chief Arnel,

RE: LACK OF REIMBURSEMENT 401/416 FIRE CALLS

Phone: 613-658-3055

Fax: 613-658-3445

Toll Free: 866-848-9099

E-mail: [email protected]

P.O. Box 129,

18 Centre St.

Spencerville, Ontario

KOE 1XO

It was a pleasure to meet you at the recent AMO Conference in Niagara Falls in August and speak briefly about my concern that the province fails to reimburse our Township, or any other municipality, for all Fire Call Services we provide to the 400 Series Highways when called upon by 911 Dispatch Services.

The Township of Edwardsburgh Cardinal is located at the junction of Highways 401 & 416 and thus responds to calls for service on approximately 45 km of 400 Series highways using the services of our volunteer fire department.

Attached please find a record of these calls over the past eight years and note the number of calls for which the province fails to honour our invoices for service provided. Note that in most years over SO% of our calls have not been reimbursed.

Responding to these calls places a heavy burden on our volunteer firefighters who are called away from their homes or work places at all hours of the day in any kind of weather. While we do recognize that our department may be closest to the scene and that we are in the best position to provide either assistance or life-saving intervention it seems only fair that we should be reimbursed for doing so at the rates established by the province for the men and equipment dispatched to respond.

For many years the province did honour all invoices and provide a financial response but some years ago the province adopted a policy of honouring only those invoices for which actual assistance was rendered and an accident report with an occurrence number enabled the province to subrogate costs back to an auto insurance policy. Many of our responses are "stood-down" or turned back at the scene by the police for any number of reasons but our position remains that we HAVE PROVIDED A SERVICE by the very act of our response and we should be reimbursed for doing so.

CORPORATION OF THE TOWNSHIP OF EDWARDSBURGH CARDINAL You Can Get There From Here -----

Page 1 of2

We are requesting the assistance of the Ontario Association of Fire Chiefs in advocating this issue and behalf of all municipalities who provide Emergency Response Vehicles to the 400 series highways.

Your affirmative response would be appreciated. I am prepared to answer any questions or provide additional information as you may require.

I am enclosing a copy of the briefing note on this matter provided to members of the PC Caucus at Niagara Falls. We were unable to secure meetings with any members of Cabinet. Also enclosed are records of Invoices generated and submitted, over the past three years, showing invoices honoured and those rejected.

Thank You

Patrick Sayeau, Mayor township of Edwardsburgh Cardinal

En c./

Page 2 of2

Briefing Note to Delegation with PC Caucus

Association of Municipalities of Ontario Annual Conference

August, 2015- Niagara Falls

lssue(s) Proposed for Discussion:

Reimbursement for Fire Department MTO Highway Claims

Description of lssue(s)/Background

Provincial Highways 416 and 401 cross directly through our Township of 6,800 residents. We have two

fire stations servicing our municipality and our volunteers responded to more than 30 calls for

assistance on the 416 and 401 Highways in 2014 alone. The financial costs of responding to any call,

even in the situation of a stand-down or in cases where no action is required, are high and are borne by

our small tax base. The toll on our volunteer firefighters and their families, who are often called to

action in adverse weather conditions in order to respond to calls for service on the Highways, is

immeasurable.

The present reimbursement system for fire calls to provincial highways prevents our small municipality

from recovering approximately 50% of associated costs as we are not compensated in these

aforementioned instances. Providing a level of emergency response to these highways is something our

department and municipality take pride in but we feel as though we are being financially penalized

because of our close proximity to these major highways. We ask that the Ministry of Transportation

review the current reimbursement process and consider provision of reimbursement even when direct

action is not taken by responding departments.

This issue negatively affects many small rural municipalities across Ontario, including several within the

United Counties of Leeds & Grenville.

MTO CLAIMS OFFICE Fax:H057042777

Ml~ietry of Mlnlaf4re des TransPQfluticn Tranel:)orts

Cl11lms Office, -ra Floor 301 St. Paul Street St. Catharinel ON L2R 7R4 Telephone: 905-704-3022 Pecslmile: 906-7D4-2777

DATE: January 4, 2007

TO: Barry Malmsten

FAX

FROM; Barb Drewette for Clare Riepma

Jan 4 2007 11:17 p, 01

®Ontario

Page 1 ote

FAX NUMBER: 905-426-3032

SUBJECT: REQUESTED INFORMATION OF FD PAYMENTS

Attached is a copy of the 2000 memorandum re MTO's agreement with the Fire Chiefs. This agreement is still in effect. A change has been made to payments for No Services Rendered in that these are only paid for where calf out has been requested in remote areas.

BlD

m10 CL~\MS OffiCE ..

Ministry of Transportation

fax; 190570427i7

MJnleiBredee TnJRsports

MEMORANDUM

Jan 4 2007 11:17 P.02

®Ontario TO: ALJ.. FIRE CHIEFS, OFM MANAGERS AND PRINClP AL OFC

SUBJECT: F'IRE DEPARTMENT MTO ffiGBWAY CLAIMS

DATE: November 10,2000

In ttodueti.on Since 1980 the Ministry ofTransportation has :reimbursed fire departments for reasonable costs associated with the delivery of fl.re and rescue service$ on the King's highway. The claims and reimbursement process is monitored continuously and is modified ·as required.

Purpose The purpose of this memorandmn is to outline the process to be follo·wed commencing January 1, 2001.

Fire Department Option Effective January 1. 2001 all fire departments may invoice insurers directly to collect their costs of responding to calls to provincial higb:\\-ays. In order to exercise this option the municipality must advise the Ministry in writing ofits intention to do so .. When a municipality advises the Ministry that it wishes to invoice directly, the Ministry wiJ1·· • allow the municipality to do so on its behalf_ Once a fire department chooses to invoice directly, the Ministry will cease to :make :further payments and the municipality will not have the option of invoicing the MitUstry.

Alternatively, if the municipality does not wish to invoice insurers directly: the Ministry will cQ:o.tinue its current reimbursement program as set out herein.

In the event off1re department amalgamation, the new amalgamated service may choose which option it wishes to foUow.

Municipal Collection Poliey Municipalities are reminded that they have the: authority to bill persons for the delivery of any service provided the billing practices must not have an impact on public safety by reducing access to the service. Fire departments that bill local taxpayers for ftre department services should have the direction from municipal council and written policies to support the pract1ce. The Ministry will reimburse fire departments for services rendered to a resilblt taxpayer of the nnmicipality. If the Ministry is unable to conect from the insurert a request for a full refund of the payment will be made.

http:ttwww.mto.gov.on.ca

~TO CL~IMS OFFICE fax:19057042777 Jan 4 2007 11:18 P.03

Fire Protection Agreements In many areas, municipal fue departments provide fire and resc'lle services to other municipalities under contract or agreetnent. In these circumstances, MfO will only pay the invoice submitted by 1he body authorized to collect as indicated in the fire protection agreernent.

Fire Departments operating county, district·or regional rescue OJ: supj>oi1 units sbonld not respo;nd to incidents that occur outside of their municipal boundaries prior to a request from the host fire department. MTO will not pay for any rescue or support UJJit responses llllless requested by the host fue department or the county, district or regional rescue· I support plan authorizes such response. The Office of the Fire Matshal is available to assist municipalities with fire protection agreements.

MTO will only make one payment per incident Where two or more fire departments respQnd to the same incident, all inVoices must be submitted together by the host f:Jre department. MTO will pay each invoice separately provided that the nam.e and address of the fire department is indicated on the invoice.

In the event that a fire departm.cnt has opted out of the program, that fue department"s invoice should be sent direttly to the insUier. The invoice from the fite departtn.ent that has not opted out of the program should be sent to the Ministry and it will be processed in 1be normal manner.

Rate Strucf:ul:"e The agreed rates-ate:

- L.-~

Emergency Services Rendered: $350.00 first hour or part thereof per piece of equi~t $175.00 each additional halfhour or part thereof per piece of equipment

No Emergency Services Rendered: $350.00 flat .rate where services not required nor provided.

MTO will only pay for a maximum oftbxee ulrl.ts (tanker, pumper, rescue unit) per call. The need for additional ucits at the scene must be supported in the Dall'ative documentation. Only in exceptional circumstances will the Ministry pay for more than tbxee u.tlits. MTO reserves the right to audit all information received.

Documentation All invoices- must be accompanied by a narrative account of the actions taken by the fire department. The usc of special support vehicles such as county rescue~ hazardous materials and foam units must also be documented. Only in exceptional cirCUmstances will the Ministry consider paying for additional vehicles, equipment or foattJ..

MTO will accept only one claim per municipality per incident The name ofth:e municipality filing the invoice must appear on the invoice and it must be sub~tted within 60 days of the incident Subsequent invoices will not be accepted or pmd.

~TO CLAIMS OFFICE Fax:190S7042771 Jan 4 2007 11:19 P.04

Each invoice must indicate the identity of all persons extricated, all persons receiving medical aid and the _specific medical aid rendered.. In those ~es where a fire depa.rtment in on scene for an extended period of time (more than 90 minutes), the reason mti.st be indicated in the narrative report.

MTO -Highways MTO will only pay for incidents that occur on roadways designated as part of the King's Highway. MTO does not pay for incidents that occur on the King's Highway which al:'e ~der the jwisdiction of Municipalities ID:cludiog connecting linb.

Process The process that MTO follows for the recovery and payment of fire department costs is as :fOllows: • A review of fue report I invoices for accuracy and completeness, any discrepancies

and I or omissions are referred to the reporting fire department. • Fire report I invoices received in an acceptable fonn are classified into two

categories; recoverable and non-recoverable. • Invoices are processed for payment while simultaneously opening files for

recoverable costs. MTO has a limited 1ime frame in which to collect on these invoices.

• A copy of the ftte invoice/report is sent to the insurer as supporting documentation. • Files are momtored and followed up with collection letters and if necessary, legal

action. • Where no negligence oii'iability can be established, the :inyoice is paid but no file for

reimbursement is set up. · • In order to detemrine negligence, each invoice is matched and reviewed with

corresponding police reports if available. • Where driver information is not available, a license plate search is performed.

The Ministry is currently committed to reimbursing m"Wlicipal fire departments for their attendance on provincial highways. In order to ensure the viability of the process, fire departments shoUld ensure that: • The fire report I invoice furni (ADM-L-1 supplied by MTO) is fully oom.plcted. • Narrative reports of the incident and fire departr:nent actions are included with your

billing. • Where possible, tPe police report of the incident is attached to your billing. • MTO is only billed fur attendance on provincial highways. • MTO receives only one billing or a combined set ofbillings per incident. • Only the necessary staff and equipment is used and billed for under this program. • Invoices are received by MTO vo.ithin 60 days of the incident • The rates charged for "no services performed'' reflect the true nature of the response. • The agreed maximum of three units only should be dispatched to most incidents.

MTO CLAIMS OfFICE Fax: 19057042777 Jan 4 2007 11:tB

F~r :fi.uther infonnat!.on concem.ing this Memorandum. you may contact:

Brad Bigrigg Office of the Fire Marshal. (70.5) 725~8740

J'eriy Allen Fire Chief City of Cambridge 519-621-6001

Jacquie Karabinos Ministry ofTran.sportttion (905) 704~3022

Doug Tennant Fire Chief ToWll.Ship of Severn 705-325-9131·

P.05

MTO CLAI~S OFF!CE Fax:1S057C42777 Jan 4 2007 11:19 P. U5

®ontario ARE DEPAAlMENT R_~ /INVOICE All Invoices muBI be aubinllfed lnvolc:$

wlthl n eo daya or Call-out

OF«!!~

~Mruling~ ---------------~-- T)ipeolfh_~

0 F-u~~1iffle · 0 Pan-tim• 0 v~

··iililiiiililiiiiiliilliiiliili!iii~~~~--~ .. , ..

. lic""""'!llo.:

.~by:

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Driv«

Addre:ls:

U..-No~

--------~----~----------~ ~~ AdrJnoos:

ln-.Co.: -----------------J'nstl-Co.: ----------------' Pd Pd" No . . ------- --~-..- ~ -- ·~ - -- -- -~

PLEASE M!SWER t -~THE FOil OWING QUbTIO,'·lS For other cctm-* winfannallon .enr.r on ,.,_

1. CAUSI'= OF EMERGENCY: -- '0 . SihQ!eiititi~c~~ Acx;ident

. 0 Mutll VfiN.:I0 A~ent

:!. l0CAT1CN 01' I!I/IEfl~ENCY: a OBSTRUCTION

0 Fire (llpecily type) __ _

0 T!Mied Portion of Highway 0 H"J!IIIIoaY !!locked - Alll.a~Jw .

0 Sl\wlder 0 1111ne

0 Dill:h 0 2UU\es

0 either (l;peoify) ------'-- 0 Olher~) 0 . No Obstruc1ion.

4o. SERVIOES PERFORMED:

0 Eldinguiell File 0 Cltan ~ of Spill$ (dlemic!lls I dlbrio)

0 Fire P-...fon (~peclfy) ------,,....---------------

0. ~n 0NameotParty~ --------------0". Fr.otM QN~WneDIPr;uty-FbtAI<t ______ __:_ ____ --'--

.~.o~lon oiFJ~A!d; --------------"---~~!$. WA9.HOfNAVJm'()PROI'I!!m'YDAMAGEn 0Yco 0 No

6. NO SI!RVI(';t$ PliRFORMED: 0 7. OTHeR IB!>ACI!y);

'FOfMARD TO:

DISTRIBIJTJOI\I; PW 1, 2 & 3-MTO, 4. Fi'a ~nt

BRIEFING NOTE

To: Mayor and members of Council

From: Fire Chief

RE: 401/416 Fire Call Outs

Year #of Invoiced Calls

2007 28 $38,450.00 2008 27 $34,125.00 2009 29 $24,325.00

2010* 28 $17,150.00 2011 41 $46,945.00 2012 56 $64,985.00 2013 32 $35,875.00 2014 35 $53,300.00

*2010 figures to Oct. 7, 2010 only. *unknown

Value of Invoices

Paid $22,575.00 $20,650.00 $11,375.00 $ 4,200.00 $20,705.00 $27,265.00 $13,735.00 $30,955.00

Calls Value of % Rejected Invoices Rejected

Rejected 14 $15,875.00 41.3 13 $13,475.00 39.5 14 $6,650.00 53.2 23 $12,950.00 75.5 * $26,240.00 55.8

37 $37,720.00 58.4 26 $22,140.00 61.7 21 $22,345.00 41.9

lii)

TWP

EC • ca

Committee:

Date:

Department:

Topic:

TOWNSHIP OF EDWARDSBURGH CARDINAL ACTION ITEM

Committee of the Whole -Administration & Finance

October 5, 2015

Treasury

Reserve and Reserve Funds Policy

Background: The current reserve and reserve fund policy was updated in July 2012. A review of this policy revealed that it required updating to reflect the reserves and reserve funds that are currently in place as of January 2015. With the 2015 budget, there were additions as well as deletions to the list of reserves and reserve funds.

Policy Implications: The updated policy describes all current reserves and reserve funds with respect to background/ purpose; upper limit and the policy specific requirements. The policy also outlines the accountability framework, definitions; and types and categories of reserve and reserve funds.

Financial Considerations: The updated policy would have an effect on future budgets as it specifies the annual contributions to reserves, unless council modifies the policy to reflect a different treatment of these funds.

Recommendation:

That committee review and discuss the updated Reserve and Reserve Fund Policy as attached and provide direction to staff with regards to amendments.

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Corporation of the Township of Edwardsburgh/Cardinal Reserve and Reserve Funds Policy

Purpose:

Schedule "A" By-Law 2015-

This policy is intended to set out the principles, mandatory requirements and guidelines for the establishment, intention, maintenance, management and accounting treatment for Reserves and Reserve Funds, both obligatory and discretionary.

Reserve and Reserve Funds are financial management sound fiscal policy to address long-term objectives. The capital plan through current reserves while delivering of the Township of Edwardsburgh/Cardinal. The key

an essential part of a oal is to fully fund the annual

programs to the citizens and planning is to

balance current and future requirements. Sound prog and accommodate future growth while maintaining relatively steady

al planning will

Application and Scope:

The policy applies to all Reserves an Reserve Funds including the genera , local boards and corporate reserves, and donation reserves.

Principles:

Reserves should be limited to amounts This includes the decline in value of adequate Reserves and Reserve Funds is

Accounting Principles:

, contingencies known or estimated. c factors. The maintenance of 's long-term financial viability.

icipal Financial Reporting all increases and decreases in as appropriations to or reserves. Reserves are part of

sheet. Interest accrued for each reserve fund will be recognized

reserve transactions must be supported by a resolution/by-

Approval Authority:

All new reserves and reserve transactions must be authorized by the Township Council through the annual budget process. In-year reserve transactions not contemplated during the budget process shall be authorized through a resolution of Council, and will require a budget amendment to be approved by Council. Following the resolution of Council, the Treasurer has the sole authority to perform transactions to reserves for the amount budgeted. Transfers from reserves shall be for the amount of the actual expenditure/costs up to the approved budgeted amount.

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Accountability Framework:

Council Responsibilities

As per the Municipal Act, Township Council is responsible for approving and amending the Reserve and Reserve Funds Policy for the municipality. Council has the responsibility to establish reserves and ensure that transactions to and from reserves are authorized, through the budget process or by specific resolutions. Council has the responsibility to establish reserve funds with a bylaw which indicates the purpose of the reserve fund and will approve any expenditures or investments of these funds.

Chief Administrative Officer/Clerk Responsibilities

Supporting the Treasurer in ensuring the principles and mandatory requirements contained in this policy are applied consistently across all de

Treasury Department Responsibilities

The Treasury Department (Treasurer) is - Developing and updating this policy as n

approval; - Ensuring that the principles and mandatory

applied consistently across all departments; - Analyzing reserve status on a regular basis and

followed and; accounting principles are

Council.

- Informing the transfers are required as per resolution of Council; - Providing transfer; and - Consulting with the ng the interpretation of this policy.

Definitions:

Reserves are unrestricted and are ap ons from net revenue at the discretion of Council, after the provision for all known expenditures. It has no reference to any specific asset and does not require the physical segregation of money or assets as in the case of a reserve fund. A reserve cannot have a revenue or expense of itself, like a reserve fund. The primary source of revenue for reserves is from current operations, usually surpluses at year-end or as a deliberate segregation during budget deliberations to mitigate fluctuations in economic factors, changes in government funding, unanticipated events and contingent liabilities.

Reserve Funds are assets that are segregated from the general revenues of the municipality and are restricted to meet the purpose of the reserve fund as defined, by the Municipal Act 2001.0bligatory and discretionary reserve funds may be established.

Discretionary Reserve Funds are established in cases where Council wishes to earmark funds to finance a future expenditure for which it has authority to spend money and physically

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set aside for such purpose. The funds may be used for a number of different purposes, such as known or unknown contingencies (e.g. Building repairs).

Obligatory Reserve Funds are reserve funds that must be created by statute whereby special funds are received or obligated for specific purposes and must be segregated from general revenues of the municipality (e.g. Gas Tax Funds). These funds must be used solely for the purpose prescribed for them by statute.

Establishment of Reserves and Reserve Funds

Types of Reserves

Maintaining adequate reserve balances serves several are not limited to:

purposes. These include but

Category A- Asset Replacement: establ n ord operating budgets and smooth out property tax changes;

Category B - Project Reserves: established to provide cost mechanisms to reduce risks associated with interest fluctuations;

self-borrowing

Category C - Economic fluctuations in the 10

'"''"''"".''"

Category D - Contingency unfunded or known liabilities for

Category E - Working Funds to eliminate the requirement to

Purpose of Reserves

significant

blished to accommodate contingent, years:

e cash flow for operations iate obligations.

I have a description of the purpose and lized. Current and future of risk and exposure to economic

Each reserve s reserve, how the Service standards a to determine the appro

Policy for Reserves

for each reserve. The purpose of the reserve may be legislated.

:na<JOI<mv to be utilized to determine the upper limit of the and/or the sunset date for elimination of the reserve.

ing and the related performance measures should be used of the reserve.

Each reserve shall identify the annual contribution required and provide direction as to transfers to and from the reserve.

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Name of Reserve Administration

Tax Write Offs

Election

Fire Department-Vehicles


Schedule of Reserves and Reserve Funds

Category Background/Purpose Upper Limit Policy

A Established in 2011 when $250,000.00 The Township Capital Expenditure should include Reserve was allocated to an amount of not separate departments. less than The purpose of this $10,000.00 in reserve is to set aside the annual funds to be used for the budget. upgrades to the Townsh hall and replacing administrative

D First established with To be All settled 2012 budget contribution annually du assessment of $50,000.00. The budget appeals should purpose of this reserve is deliberations reviewed on to al the possibility based on annual basis of Ia recommendation determine a resulti from the treasurer, suitable amount ARB in consultation with to be provided in

UCLG tax the current recons s bud

B This reserve The Township established to should include the costs of the an amount of not municipal elections less than $6,000 occur every 4 years. in the annual

bud irst established with $35,000.00 The Township 15 budget contribution should continue 3,500.00. The to include an

of this reserve is amount not less aside funds to be than $3,500 in

cover the cost of annual budget ining township until the upper

limit is reached. A lished in 2011 when $400,000.00 The Township

Capital Expenditure should continue Reserve was allocated to to include an separate departments. amount not less The purpose of this than $40,000 in reserve is to set aside annual budget funds to purchase or until the upper replace vehicles limit is reached.

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Name of Category Background/Purpose Upper Limit Policy Reserve Fire A Established in 2014 with a $200,000.00 The Township Department- budget contribution of should continue Equipment $20,000.00 to be used to to include an

purchase or replace fire amount not less department equipment. than $20,000 in

annual budget until the upper limit is reached.

Fire A Established in 2015 with a 100,000.00 The Township Department- budget contribution of should continue Buildings $11,000.00 to be used to to include an

make improvements to amount not less the two fire stations. than $11,000 in

annual budget until the upper limit is reached.

Policing Costs c First established The upper limit 2012 budget contri of this reserve of $25,000.00. The has now been purpose was to be used reached. to cover the possibility of additional billing from

above the annual provided for in

budget. With OPP billing

in place, this is

Building c One year's Any annual Department on operating budget surplus from the

s (as plus capital operations of this 7.2 requirements as department must

of the 0 ilding shown in the long be transferred Code), a reserve was range capital into this reserve established in 2011 in forecast. and any annual which the year's surplus deficit will be was transferred. The covered by purpose of this reserve is transfers from to set aside funds to allow this reserve. this department to operate from revenue.

Public Works A Established in 2011 when $2,000,000.00 The Township Capital Expenditure should continue Reserve was allocated to to include an separate departments. amount not less The purpose of this than $50,000 in reserve is to set aside annual et

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funds to purchase or until the upper replace vehicles, limit is reached. equipment and roads

ects. Name of Category Background/Purpose Upper limit Policy Reserve Winter Control D First established with a 50% of annual The Township

2012 budget contribution winter operating should continue of $20,000. The purpose budget. to include an of this reserve is to have amount not less funds set aside to be used than $20,000 in to cover any unbudgeted each annual winter control costs wh budget until the could result from above upper limit is average winter conditions. reached. If,

during any year, funds from the reserve are

uired to cover itional costs, annual

contribution will be re-instated until the upper limit is again reached.

Working E First establ .00 The Township Funds years ago and (in consultation

at the current with the $750,000 since municipal amalgamation. The auditor) should purpose of this reserve is review this

provide daily operating amount regularly so that accounts to determine if

funding is always adjustments to ble such as when the amount are

taxes and other warranted. g may still be owing Townsh· .

Recreation A blished in 2011 when $600,000.00 The Township Reserve Capital Expenditure should continue

Reserve was allocated to to include an separate departments. amount not less The purpose of this than $40,000 in reserve is to purchase or annual budget replace equipment or until the upper vehicles or to make limit is reached. improvements to recreation facilities.

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Name of Reserve

Category Background/ Purpose Upper Limit Policy

Planning reserve

B

Environmental A Reserve- Low Lift

Environmental A Reserve-Storm Sewer

The Planning Act $80,000.00 mandates a 5 year update to the Township's Official Plan. It is also required that the Zoning By-law be brought into conformity with Official Plan Updates

Established in 2011 when Capital Expenditure Reserve was allocated to separate departments. The purpose of this

to make to the low

Established in 2011 Capital Expenditure Reserve was allocated to separate departments. The purpose of this reserve is to set aside funds to use on storm sewer infrastructure.

The Township should include an amount of not less than $16,000 in the annual budget for the costs of the update to the Township's official plan and zoning by-law

The Township should place annual operational

rplus from the minto this nt. Once

the upper limit is reached half of the reserve should be transferred into a reserve fund dedicated to Ind. Park WTP. The Township should include an amount not less than $50,000 in each annual budget until the upper limit is reached. If, during any year, funds from the reserve are required to cover additional costs, the annual contribution will be re-instated until the upper limit is again reached.

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Name of Reserve

Category Background/ Purpose Upper Limit Policy

Landfill Site Closure reserve

B

RESERVE FUNDS

The Township's consultant has advised that the Scott Road landfill site is at capacity. The purpose of the reserve is to set aside funds to pay for site closure costs as well as set up transfer station.

1. Industrial Park Land Background: This fund was established in owned industrial park lands are put into this roc-'"'"''"' within the industrial park. Upper Limit: ble.

,000.00 Reserve balance is at $85,000.00, 2015 budget projected Gas Tax funds to be used to complete this project in 2015, however expect project to be complete in 2016. No future budget contributions are

uired.

from the sale of Township for future development needs

Policy: Futu m the sale of industrial park s will be deposited to this reserve fu proceeds allocated to the Industrial Park Wastewater Reserve Fu upgrades to the sewage treatment plant in order to allow for conti the Industrial Park.

2. Cardinal Hydro Background: This fund the proceeds of the sale of the Cardinal Hydro to Rideau St. Upper Limit: Variable Policy: The annual dividend from Rideau St. Lawrence Utilities as a result of the Township's ownership share in that entity is deposited to this reserve fund. The purpose is to use these funds to fund projects within the Village of Cardinal.

3. Gas Tax Grants Background: Section 6.5 of the Municipal Funding Agreement for the transfer of Federal gas tax revenues to the Township from AMO states that unexpended funds advanced to the Township may be carried over to subsequent years "in a reserve fund account". Upper Limit: The maximum carry forward period is 5 years. Policy: Semi-annual receipts of gas tax revenue are to be deposited into the reserve fund account and authorized expenditures can be moved to general revenues once approved by AMO.

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4. Industrial Park & New Wexford Water Background: This fund is established for capital replacement of the water supply system to the Industrial Park and New Wexford area and to meet requirements set forth in the Township's municipal drinking water licence requirements made under the Safe Drinking Water Act. Upper Limit: Estimated replacement cost of the water supply system over an amortization period. Policy: This reserve will be funded through rate charges to users of the water system. The Township will include an annual amount of not I what is required to provide for capital replacement over an amortization period upper limit is reached as calculated annually by the Treasurer. A gradual period may be needed over the next 20 years for affordability purposes.

5. Johnstown Water Wells Background: This fund is established in 2015 for oiJ"""o' reverse osmosis systems at 7 properties with affected wells. Upper Limit: Estimated replacement cost of the water softener

water softener &

all properties. Policy: The Township less than the minimum expected useful life.

nclude in their annual budget a amount not 20 year for replacement of two systems

6. Raw Water Supply System Background: This fund was replacement of the low lift pumping the Water Opportunities Act- mai services (water, wastewater & storm). Upper Limit: Estimated replacement

The purpose is to fund the regulations coming forth through

bility plan for all municipal

supply system over an amortization

nual budget a contribution amount not

7. Cardi

m contribution for ca replacement over an amortization period, by the Treasurer. Greenfield Ethanol contributes an amount

the Township will need to contribute an amount to augment the period may be required for affordability purposes.

Backg one time was part of the Cardinal Water and Wastewater reserve fund. I reserve fund was split into two reserve funds, one for water and one for purpose of the fund is to provide for the replacement of the water infrastructure to meet requirements set forth in our municipal drinking water licence made under the Safe Drinking Water Act. Upper Limit: Estimated replacement of the water supply system over an amortization period. Policy: The annual operating surplus or deficit will be funded from this reserve fund and the Township will include in their annual budget a contribution amount not less than the minimum contribution for capital replacement over an amortization period, as calculated annually by the Treasurer. A phase in period of 20 years may be required for affordability purposes.

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\

8. Industrial Park Wastewater


Background: The purpose is to fund the replacement or expansion (growth) of the sewage collection and sewage treatment plant utilized by properties in the Township industrial park. Upper Limit: Estimated replacement of the wastewater infrastructure within the Industrial Park over an amortization period. Policy: The Township should include in their annual budget a contribution amount not less than the minimum contribution for capital replacement based on an amortization period, or growth, as calculated annually by the A phase in period of 20 years may be required for affordability purposes.

9. Cardinal Wastewater Background: This fund at one time was part Water and Wastewater

rve funds, one for water or expansion of the

the Water

reserve fund. In 2011, this reserve fund was s 1nto and one for wastewater. The purpose is to fund the sewage infrastructure and to meet regulations coming forth Opportunities Act - mainly developing a sustainability plan for icipal services (water, wastewater & storm). Upper Limit: Estimated re ""'r"'"''"t period. Policy: The annual operati and the Township should i than the minimum contribution calculated annu affordability p

10. Spencerville Background: and to meet reg developing a munici wastewater & storm). Upper Limit: Estimated re period.

deficit should be funded from this reserve fund ual budget a contribution amount not less

""'r"'"''"t over an amortization period, as of 20 years may be required for

Ia cement of the sewage treatment system Water Opportunities Act- mainly

for all municipal services (water,

wastewater system over an amortization

Policy: The annual operating s or deficit should be funded from this reserve fund and the Township should include their annual budget a contribution amount not less than the minimum contribution for capital replacement over an amortization period, as calculated annually by the Treasurer. A phase in period of 20 years may be required for affordability purposes.

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Reserve and Reserve Funds Policy

Budgeted Contributions Reserve 2011 allocated transfers 2012 2013 2014 2015 proposed with policy Current balances Administration 40,000.00 4,500.00 10,000.00 10,000.00 10,000.00 10,000.00 71,500.13 Tax Write Offs 50,000.00 20,000.00 30,000.00 20,000.00 20,000.00 50,000.00 Election Reserve 10,000.00 6,000.00 6,000.00 Fire Department- Vehicles 260,000.00 28,300.00 20,000.00 30,000.00 40,000.00 162,895.00 Fire Department- Buildings 11,000.00 11,000.00 Fire Department- Equipment 30,000.00 20,000.00 20,000.00 20,000.00 23,208.34 Policing Costs 25,000.00 25,000.00 25,000.00 150,000.00 Cemeteries 3,500.00 3,500.00 Building Dept Reserve 17,778.72 Public Works 1,215,000.00 131,900.00 62,000.00 50,000.00 50,000.00 50,000.00 1,276,351.07 Winter Control 20,000.00 20,000.00 20,000.00 25,000.00 20,000.00 Environmental Services- Low Lift 95,000.00 10,200.00 7,400.00 7,700.00 211,327.92 Environmental Services- Storm Sewers 40,000.00 4,400.00 4,500.00 5,500.00 10,000.00 50,000.00 25,948.00 Landfill Closure Reserve 85,000.00 85,000.00 Recreation 100,000.00 10,700.00 40,000.00 111,359.35 Planning Reserve 8,000.00 8,000.00 16,000.00 16,000.00 Working Funds 750,000.00 Total reserve transfers 1,750,000.00 315,000.00 291,900.00 206,200.00 135,500.00 286,500.00 2,951,368.53

Reserve Fund Industrial Park Land 135,000.00 25,000.00 369,249.78 Raw Water Supply System 20,000.00 20,000.00 20,000.00 20,000.00 127,360.74 Industrial Park Wastewater 15,300.00 15,144.73 Industrial Park Water 5,000.00 10,000.00 15,000.00 15,000.00 40,278.71 Johnstown Water Wells 8,000.00 Gas Tax Grant 205,000.00 205,000.00 205,185.08 205,000.00 292,655.56 Cardinal Hydro 21,000.00 20,000.00 23,000.00 15,000.00 131,584.19 Spencerville Wastewater 15,000.00 21,400.00 2,300.00 132,224.94 Cardinal Wastewater 50,000.00 20,000.00 50,000.00 367,987.21 Cardinal Water 152,000.00 154,000.00 80,000.00 154,000.00 373,707.87 Total reserve fund transfers 403,000.00 474,000.00 519,585.08 509,600.00 0.00 1,850,193.73

Total budgeted contributions 718,000.00 765,900.00 725,785.08 645,100.00 286,500.00 4,801,562.26

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TOWNSHIP OF EDWARDSBURGH CARDINAL INFORMATION ITEM

Committee: Administration and Finance


Department: Treasury

Topic: Investment Policy Update

Background:

The current cash management policy is being reviewed and updated and a 1st draft has been completed. However, after the GAO/Clerk and Treasurer attended a seminar put on by MFOA and LAS in Brockville yesterday, there needs to be additions made to the policy to ensure it is comprehensive.

As per Council's direction, staff has moved all investment funds into RBC Dominion Securities. An amount of $2,006,942.46 was transferred from Scotiabank high interest savings account# 00232-00871-14 to RBC Dominion Securities investment account# 501-62564-1-3 on October 28, 2015. This account offered a great rate of 1.60% for three months only resulting in interest earned of $6,942.46. RBC is transferring the trust funds from account# 1001205 in the amount of $1,843,410.31 to RBC Dominion Securities investment account# 501-62564-1-3.

The other investment funds are currently sitting with Scotiabank in a 14 month GIC which matures on February 19, 2016 and will have a maturity value of $2,131,155.95 at that time.

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Committee:

Date:

Department:

Topic:

Purpose:

TOWNSHIP OF EDWARDSBURGH CARDINAL INFORMATION ITEM

Committee of the Whole- Administration & Finance

November 02, 2015

Treasury

Cardinal Water & Sewer 2014 Revenues

To provide council with an update in regards to 2014 revenues recorded on the 2014 financial statements.

Background: After an information item was presented to committee at the October 191

h Public Works, Environmental Services & Facilities Committee meeting due to a concern surrounding the 2014 revenues, committee directed staff to identify if the revenues from 2014 were reflected in the 2014 financial statements.

Policy Implications: The Township must comply with PSAB guidelines that require all revenues and expenditures be realized in the year they are earned and occurred. Year-end accrual entries are made by the Treasurer to realize any revenues and expenses not yet recorded through the receipts or accounts payable modules .. These entries are reviewed by the auditors for accuracy prior to the creation of the financial statements.

Financial Considerations: Attached is a copy of the adjusting entry showing the amount of 2014 water/sewer revenues received in 2015 and the backup information to support the entry. Additionally, an updated 2015 revenue and expense report for both systems has been provided up to October 15, 2015.

Recommendation: Fc!i:iLorton2014CaroinaiW4"· ;:::; /GAO/Clerk

CARDINAL WATER SYSTEM As of October 15,2015 Account Description 2015 2015 2015

Budget Actual Variance

REVENUE

58-4210 Water Revenue (537,000.00) (416,226.06) (120,773.94)

58-4220 Interest-Penalty 0.00 58-4299 Miscellaneous Revenue (3,000.00) (3,380.00) 380.00 58-4710 Transfer from Reserves

TOTAL REVENUE (540,000.00) (419,606.06) (120,393.94)

WATER TREATMENT EXPENSES

58-5102 Salaries and wages 135,000.00 105,350.77 29,649.23 58-5105 On Call wages 4,800.00 3,498.00 1,302.00

58-5111 Canada Pension Plan 4,500.00 4,095.04 404.96 58-5112 Employer Health Tax 2,800.00 2,228.13 571.87 58-5113 Employment Insurance 2,500.00 2,208.03 291.97 58-5114 Workers Compensation 1,600.00 1,252.02 347.98 58-5115 Group Insurance 14,700.00 10,482.54 4,217.46

58-5116 OMERS Pension 13,000.00 9,293.12 3,706.88

58-5725 Allocated Labour 10,000.00 5,105.52 4,894.48 58-5726 Machine Rental Township 3,000.00 0.00 3,000.00 58-5201 Heat 8,000.00 5,488.27 2,511.73 58-5202 Hydro 22,000.00 17,722.92 4,277.08

58-5204 Chemicals & supplies 17,500.00 11,725.75 5,774.25

58-5301 Stationery 500.00 300.55 199.45 58-5306 Materials 10,000.00 1,318.83 8,681.17 58-5307 Miscellaneous 500.00 988.12 (488.12) 58-5309 Telephone 2,500.00 2,102.52 397.48 58-5310 Bldg & Equip repair 15,000.00 16,129.17 (1,129.17)

58-5326 Contract fee 48,000.00 46,523.80 1,476.20

58-5327 Professional assoc 1,000.00 1,100.24 (100.24)

58-5329 Professional Development 7,000.00 3,657.95 3,342.05 58-5331 Postage & courier 200.00 139.30 60.70

58-5334 Insurance 20,500.00 20,440.95 59.05

58-5335 Lab testing 14,200.00 11,099.75 3,100.25

58-5336 Vehicle expense 6,000.00 153.92 5,846.08

58-5350 Property Tax 5,700.00 0.00 5,700.00

58-5727 Maintenance 30,000.00 28,961.40 1,038.60 59-5901 Capital replacement fund 154,000.00 154,000.00 0.00

TOTAL OPERATING EXPENSES 554,500.00 465,366.61 89,133.39

NET OPERATING EXPENSES 14,500.00 45,760.55 (31 ,260.55)

CAPITAL GRANTS

58-4114 Provincial Grant OCIF (47,200.00) (47,176.00) (24.00)

Total (47,200.00) (47, 176.00) (24.00)

CAPITAL EXPENDITURES

Meters 0.00 3,384.08 (3,384.08) James Street 95,000.00 0.00 95,000.00 Water Tower 50,000.00 32,359.74 17,640.26

58-5950 Total 145,000.00 35,743.82 109,256.18

NET CAPITAL EXPENDITURES 97,800.00 (11 ,432.18) 109,232.18

NET CARDINAL WATER 112,300.00 34,328.37 77,971.63

CARDINAL WASTEWATER SYSTEM

As of October 15,2015

Account Description 2015 2015 2015 Budget Actual Variance

REVENUE

56-4210 Sewer charges (544,000.00) (415,169.89) (128,830.11} 56-4299 Mise Revenue (3,000.00) (3,000.00) 0.00 56-4710 Transfer From Reserves

TOTAL WASTEWATER REVENUE (547,000.00) (418, 169.89) (128,830.11)

WASTEWATER EXPENSES

56-5102 Salaries and wages 156,000.00 97,770.51 58,229.49 56-5105 On Call wages 4,800.00 3,498.00 1,302.00 56-5111 Canada Pension Plan 5,600.00 3,864.17 1,735.83 56-5112 Employer Health Tax 3,400.00 2,046.40 1,353.60 56-5113 Employment Insurance 3,100.00 2,110.86 989.14 56-5114 Workers Compensation 1,900.00 1,154.91 745.09 56-5115 Group Insurance 17,900.00 10,880.40 7,019.60 56-5116 OMERS Pension 15,400.00 8,453.36 6,946.64 56-5201 Heat 18,500.00 14,574.15 3,925.85 56-5202 Hydro 50,000.00 45,513.53 4,486.47 56-5204 Chemicals & supplies 14,500.00 11,509.01 2,990.99 56-5301 Stationery 500.00 81.64 418.36 56-5306 Materials 10,000.00 961.96 9,038.04 56-5307 Miscellaneous 500.00 408.66 91.34 56-5309 Telephone 5,000.00 4,040.66 959.34 56-5310 Building & Equip. repair 22,500.00 24,601.90 (2,101.90} 56-5321 Legal 2,500.00 0.00 2,500.00 56-5326 Contract fee 40,000.00 46,172.41 (6,172.41} 56-5327 Professional assoc 500.00 129.24 370.76 56-5329 Professional Development 5,000.00 4,235.39 764.61 56-5331 Postage & courier 300.00 9.50 290.50 56-5334 Insurance 23,400.00 23,237.11 162.89 56-5335 Lab testing 20,500.00 14,798.48 5,701.52 56-5336 Vehicle expense 4,500.00 4,090.53 409.47 56-5337 Sludge removal 12,000.00 6,716.17 5,283.83 56-5350 Property Tax 1,700.00 1,719.90 (19.90} 56-5725 Allocated Labour 4,500.00 950.23 3,549.77 56-5726 Machine Rental Township 1,500.00 0.00 1,500.00 56-5727 Maintenance 35,000.00 40,986.43 (5,986.43} 56-5901 Transfer to Reserves 50,000.00 50,000.00 0.00

TOTAL OPERATING EXPENSE 531,000.00 424,515.51 106,484.49

NET OPERATING REVENUE (16,000.00) 6,345.62 (22,345.62)

CAPITAL GRANTS

56-4113 0.00 0.00 0.00

CAPITAL EXPENDITURES

Equipment- Vehicle 30,000.00 31,252.04 (1,252.04} James Street 75,000.00 0.00 75,000.00

56-5950 Total 105,000.00 31,252.04 73,747.96

NET CAPITAL EXPENDITURES 105,000.00 31,252.04 73,747.96

NET CARDINAL WASTEWATER SYSTEM 89,000.00 37,597.66 51,402.34

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Edwardsburgh/Cardinal Combined Monthly Water and Sewer Billings

Water January February March April May June July August September October November December Total 2014 2015 Cycle 100 Dec-Jan Jan-Feb Feb-March March-April April-May May-July July-Aug Aug-Sept Sept-Oct Accrual Net billings Cycle 200 Oct-Dec Dec-Feb Feb-April April-June June-Aug Aug-Oct

2015 67,529.34 2,991.12 75,727.26 79,489.65 1,364.51 6,298.76 89,679.53 85,795.67 10,506.95 88,711.00 505,364.77 89,138.71 416,226.06

2014 470.01 1,856.69 60,149.76 708.46 70,926.64 3,330.51 76,005.50 3,070.38 70,909.85 4,293.96 71,431.34 6,458.94 369,612.04

Sewer January February March April May June July August September October November December Total

2015 66,787.96 3,057.41 75,221.84 79,263.66 1,463.37 6,475.20 89,526.70 84,452.80 11,218.78 88,841.77 503,382.75 88,212.86 415,169.89

2014 477.76 1,871.34 59,790.33 774.97 70,155.12 3,385.43 74,917.85 3,140.51 69,788.19 4,346.00 70,402.21 6,608.05 365,657.76

Combined January February March April May June July August September October November December Total

2015 134,317.30 6,048.53 150,949.10 158,753.31 2,827.88 12,773.96 179,206.23 170,248.47 21,725.73 177,552.77 1,008,747.52

2014 947.77 3,728.03 119,940.09 1,483.43 141,081.76 6,715.94 150,923.35 6,210.89 140,698.04 8,639.96 141,833.55 13,066.99 735,269.80

Report Date 1012712015 1:52PM

Township of EdwardsburghiCardinal History Transactions

For the Period Ended 1213112014 Batch# 2014-01122 -Year End Adjustments

Tr # Account # I Description Source Date Transaction Description

Project Code I Description Debit Amount

41-5840 - Hyndman Road Reconstruction 1213112014 Accrue Cornwall Gravel Holdbac

2 01-2405 - Accrued Liabilities

3

4

5

6

7

1213112014 Accrue Cornwall Gravel Holdbac 01-3510 - Reserve Capital Expenditures

1213112014 Adjust Reserves for Hyndman Rd 39-5920 - Capital Transfer from Reserve Funds

1213112014 Adjust Reserves for Hyndman Rd 01-1610- Other Accounts Receivable

12/3112014 Record Water & Sewer Accrued A 56-4210 - Cardinal Sewer Revenue

1213112014 Record Water & Sewer Accrued A 58-4210- Cardinal Water Revenue

1213112014 Record Water & Sewer Accrued A

Total Debits: Total Credits: Difference:

Total Non Ledger:

403,919.14 403,919.14

0.00

0.00

Entries Printed: 7

32,169.14

32,500.00

339,250.00

Page 1

Credit Amount

32,169.14

32,500.00

168,898.00

170,352.00

Cardinal Water & Sewer

c Billing Accrual at December 31, 2014

Sewer Water

Residential November Billing date (meter read Oct 15th)

Payment rec'd from RSL on Jan 15, 2015 70,402.21 71,431.34

January Billing date (meter read Dec 14th)

Still owing to us at Mar 20, 2015 66,787.96 67,529.34

Accrue for usage Dec 15 to Dec 31:

16 days of 60 day billing cycles: 17,810.12 18,007.82

155,000.29 156,968.50

Commercial December Billing Date (meter read Nov 20th)

Payment rec'd from RSL on Feb 20, 2015 6,736.34 6,458.94

Accrue for usage Nov 21 to Dec 31:

41 days: 9,206.33 8,827.22

c 15,942.67 15,286.16

Less Amounts included in above which have allready

been added to tax role in 2014: -2,045.43 -1,903.05

Total Year End Accrual: 168,897.53 170,351.61

committee of the whole-administration & finance … · sheena earl, deputy clerk shelbi deacon,...

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