HomeMy WebLinkAboutFinancial Statements 1994 Olen (16,-c
THE CORPORATION OF
THE VILLAGE OF VIENNA
Financial Statements
December 31, 1994
THE CORPORATION OF THE VILLAGE OF VIENNA
Financial Statements
Year Ended December 31, 1994
Table of Contents SECTION
Consolidated Financial Statements 1
Unconsolidated Trust Fund 2
Financial Information Return 3
THE CORPORATION OF
THE VILLAGE OF VIENNA
Consolidated Financial Statements
December 31, 1994
THE CORPORATION OF THE VILLAGE OF VIENNA
Consolidated Financial Statements
Year Ended December 31, 1994
Table of Contents PAGE
Auditors' Report 1
Balance Sheet 2
Statement of Operations 3 - 4
Notes to the Financial Statements 5 - g
Barker Stanley
& Partners
CHARTERED ACCOUNTANTS
AUDITORS' REPORT
•
To the Members of Council, Inhabitants and
Ratepayers of The Corporation of the Village of Vienna
We have audited the consolidated balance sheet of The Corporation of the Village of Vienna as at
December 31, 1994 and the consolidated statement of operations for the year then ended. These
financial statements are the responsibility of the Village's management. Our responsibility is to
express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards
require that we plan and perform an audit to obtain reasonable assurance whether the financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well as evaluating the
overall financial statement presentation.
In our opinion, these consolidated financial statements present fairly, in all material respects, the
financial position of the Village as at December 31, 1994 and the results of its operations for the year
then ended in accordance with the accounting principles disclosed in Note 1 to the financial
statements.
St. Thomas, Ontario Eadcor, Staudety 1Pwre4eird,
March 29, 1995 CHARTERED ACCOUNTANTS
1 -
THE CORPORATION OF THE VILLAGE OF VIENNA
Consolidated Balance Sheet
As At December 31, 1994
1994 1993
ASSETS _L
Unrestricted
Cash 423,816 392,102
Taxes receivable 38,115 39,776
Accounts receivable 10,866 18,547
Other current assets 20,397 6.113
493,194 456,538
Restricted
Cash 1.432 1.000
TOTAL ASSETS 494,626 457,538
LIABILITIES
Accounts payable and accrued liabilities 23,128 54,456
FUND BALANCES AT TILE END OF THE YEAR
To be used to offset (to be recovered from)
taxation or user charges (Note 6) 92,785 92,369
Reserves (Note 4) 378.713 310.713
TOTAL LIABILITIES AND FUND BALANCES 494,626 457,538
See accompanying notes to the consolidated financial statements.
- 2 -
THE CORPORATION OF THE VILLAGE OF VIENNA
Consolidated Statement of Operations
Year Ended December 31, 1994
Budget Actual Actual
1994 1994 1993
SOURCES OF FINANCING
Taxation and user charges (Note 1)
Residential and farm taxation 191,795 194,015 185,083
Commercial, industrial and business taxation 22,163 28,614 30,186
User charges 67,709 57,477 86,343
Deduct: amounts received or receivable for
county and school boards (Note 1(a)(iii)) (124,626) (128,542) (121,930)
Grants
Canada 2,380 2,380 4,250
Province of Ontario 98,565 68,605 67,231
Other municipalities 2,517 8,733 3,182
Other
Investment income 10,000 15,973 13,029
Other 37,339 54,559 29,425
Fund balances at the beginning of the year
To be used to offset (to be recovered from)
taxation or user charges (Note 6) 76.989 92.369 84.441
TOTAL FINANCING AVAILABLE DURING YEAR 384.831 394,183 381.240
See accompanying notes to the consolidated financial statements.
- 3 -
THE CORPORATION OF THE VILLAGE OF VIENNA
Consolidated Statement of Operations
Year Ended December 31, 1994
Budget Actual Actual
1994 1994 1993
A_
APPLIED TO
Current operations
General government 76,969 53,454 64,199
Protection to persons and property 9,071 6,620 6,955
Transportation services 46,200 19,849 27,685
Environmental services 85,421 75,625 84,296
Recreation and cultural services 56,500 36,424 38,543
Planning and development 1.000 101 -
275.161 192,073 221,678
Capital
General government - 4,142 -
Transportation services - 34,376 14,457
Recreation and cultural services 41,670 2,807 18,736
41,670 41,325 33,193
Net appropriations to reserves and
reserve funds 68,000 68,000 34.000
Fund balances at the end of the year
To be used to offset (to be recovered from)
taxation or user charges (Note 6) - 92,785 92,369
TOTAL APPLICATIONS DURING THE YEAR 384 831394 183 381,240
See accompanying notes to the consolidated financial statements.
- 4 -
THE CORPORATION OF THE VILLAGE OF VIENNA
Notes to the Consolidated Financial Statements
Year Ended December 31, 1994
1. SIGNIFICANT ACCOUNTING POLICIES
The consolidated financial statements of the Municipality are the representation of management
prepared in accordance with accounting policies prescribed for Ontario municipalities by the
Ministry of Municipal Affairs. Since precise determination of many assets and liabilities is
dependent upon future events, the preparation of periodic financial statements necessarily
involves the use of estimates and approximations. These have been made using careful
judgments.
a) Basis of Consolidation
(i) Consolidated Balance Sheet
This statement reflects the assets and liabilities of the revenue fund, the capital fund and
includes the activities of all committees of Council and the following local boards, which
are under the control of council:
- Vienna Community Centre Board
- Museum Board
(ii) Consolidated Statement of Operations
This statement reflects the consolidated sources of financing and expenditures of the
revenue fund, reserves, and the capital fund of the Municipality and those boards,
described in Note 1(a)(i).
All interfund sources of financing and expenditures are eliminated with the exception of
interest income and expenses arising from loans and advances between the reserve funds
and other funds of the Municipality.
(iii) Accounting for County School Board Transactions
(gross less reduction)
The taxation and other revenues with respect to the operations of the school boards, and
the County of Elgin are reflected in the Consolidated Statement of Operations but with no
effect on the Municipal Fund Balances since the total is shown as a deduction.
In addition the expenditures, assets and liabilities with respect to the operations of the
school boards, and the County of Elgin are not reflected in these financial statements.
(iv) Trust Funds
Trust funds and their related operations administered by the Municipality are not
consolidated, but are reported separately on the Trust Funds Balance Sheet and Statement
of Continuity.
- 5 -
THE CORPORATION OF THE VILLAGE OF VIENNA
Notes to the Consolidated Financial Statements
Year Ended December 31, 1994
b) Basis of Accounting
(i) Sources of financing and expenditures are reported on the accrual basis of accounting with
the exception of principal and interest charges on long-term liabilities which are charged
against operations in the periods in which they are paid.
(ii) The accrual basis of accounting recognizes revenues as they become available and
measurable, expenditures are recognized as they are incurred and measurable as a result of
receipt of goods or services and the creation of a legal obligation to pay.
(iii) Fixed Assets
The historical cost and accumulated depreciation for fixed assets are not recorded for
municipal purposes. Fixed assets are reported as an expenditure on the Consolidated
Statement of Operations in the year of acquisition.
(iv) Capital Outlay to be Recovered in Future Years
"Capital outlay to be recovered in future years", which represents the outstanding
principal portion of unmatured long-term liabilities for municipal expenditures or capital
funds transferred to other organizations, is reported on the Consolidated Balance Sheet.
2. OPERATIONS OF SCHOOL BOARDS AND COUNTY OF ELGIN
Further to Note 1(a)(iii), the taxation, other revenues, and expenditures of the school boards and
the County of Elgin are comprised of the following:
School County
Boards of Elgin
Taxation and user charges 87,478 36,920
Share of taxation of telephone receipts 2.985 1.159
Amounts requisitioned s 38 079
3. TRUST FUNDS
Trust funds administered by the Municipality amounting to $1,720 (1993 - $21,678) have not
been included in the Consolidated Balance Sheet nor have their operations been included in the
Consolidated Statement of Operations.
- 6 -
THE CORPORATION OF THE VILLAGE OF VIENNA
Notes to the Consolidated Financial Statements
Year Ended December 31, 1994
4. RESERVES
The total balance of reserves consists of the following:
1994 1993
Reserves set aside for specific purposes by Council
for acquisition of fixed assets 269,500 201,500
for working capital 95,000 95,000
for museum purposes 14.213 14,213
Total reserves 378.713 310.713
Increase for the year 68.000 34.000
5. CONTRACTUAL OBLIGATIONS -MINISTRY OF THE ENVIRONMENT
In accordance with the services agreement entered into by the Municipality in 1974 with the
Ministry of the Environment, the existing water system is owned and operated by the Ministry.
The Municipality is obligated to meet all operating costs and repay the long-term liabilities
related to these projects.
Included in the Consolidated Statement of Operations are the 1994 charges from the Ministry -
water $36,224. The Consolidated Balance Sheet does not reflect any assets or liabilities
pertaining to the water system except to the extent of service charges due to the Ministry.
Information received from the Ministry as at March 31, 1994, indicates the following:
Total
Accumulated 1994 outstanding
surplus debt long-term
(deficit) charges liabilities
$ $ $
Water system - for this 122.04968,303 5.563
municipality only
Water system - share of
integrated project (17,274) 31,705 1 903
The operating deficits and long-term liabilities indicated above are not reflected in the
accompanying financial statements.
- 7 -
THE CORPORATION OF THE VILLAGE OF VIENNA
Notes to the Consolidated Financial Statements
Year Ended December 31, 1994
6. FUND BALANCE AT THE END OF THE YEAR
1994 1993
The balance on the Consolidated Statement
of Operations of municipal equity of
$92,785 (1993 - $92,369) at the end of the
year is comprised of the following:
For general reduction of taxation 77,307 76,989
For general reduction of user charges 15,478 15.380
785 369
- 8 -
THE CORPORATION OF
THE VILLAGE OF VIENNA
Unconsolidated Trust Fund
December 31, 1994
Barker Stanley
& Partners
CILIRTEREI)ACCOUNTANTS
AUDITORS' REPORT
To the Members of Council, Inhabitants and Ratepayers of
The Corporation of the Village of Vienna
We have audited the trust fund balance sheet of The Corporation of the Village of Vienna as at
December 31, 1994 and the trust fund statement of continuity for the year then ended. These financial
statements are the responsibility of the Village's management. Our responsibility is to express an
opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards
require that we plan and perform an audit to obtain reasonable assurance whether the financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well as evaluating the
overall financial statement presentation.
In our opinion, these financial statements present fairly, in all material respects, the financial position
of the trust fund of the Village as at December 31, 1994 and the continuity of trust fund for the year
then ended in accordance with the accounting principles disclosed in Note 1 to the financial statements.
St. Thomas, Ontario Eairiceir, Segaz ,c§ Pa/re4serz
March 29, 1995 CHARTERED ACCOUNTANTS
THE CORPORATION OF THE VILLAGE OF VIENNA
Ontario Home Renewal Plan Trust Fund
Balance Sheet
As At December 31, 1994
ASSETS
1994 1993
CURRENT
Cash 461 19,525
Ontario Home Renewal Plan
Loans receivable 1,259 1,603
Loans forgivable - 550
1.720 21,678
LIABILITIES
Capital balance 1,720 21,678
See accompanying notes to the financial statements
THE CORPORATION OF THE VILLAGE OF VIENNA
Ontario Home Renewal Plan Trust Fund
Statement of Continuity
As At December 31, 1994
1994 1993
Balance, beginning of year 21.678 21,679
Capital receipts
Interest earned 116 599
Expenditures
Repayment to Ministry of Housing 19,524 -
Loans forgiven 550 600
20,074 600
Balance, end of year 1.720 21,678
See accompanying notes to the financial statements
THE CORPORATION OF THE VILLAGE OF VIENNA
Ontario Home Renewal Plan Trust Fund
Notes to the Financial Statements
As At December 31, 1994
1. SIGNIFICANT ACCOUNTING POLICY
Basis of accounting
Capital receipts and income are reported on the cash basis of accounting.
Expenditures are reported on the cash basis of accounting with the exception of administrative
expenses which are reported on the accrual basis of accounting, which recognizes expenditures as
they are incurred and measurable as a result of the receipt of goods or services and the creation of
a legal obligation to pay.
2. ONTARIO HOME RENEWAL PROGRAM
The Ontario Home Renewal Program was established by the Ontario Ministry of Housing in 1973
to provide grants for municipalities to make loans to assist owner occupants to repair, rehabilitate
and improve their home to local property standards. Individual loans are limited to $7,500 of
which the maximum forgivable portion is $4,000.
Ontario Home Renewal Program loans receivable at December 31, 1994 comprise repayable
loans of $1,259 (1993 - $1,603) and forgivable loans of$nil (1993 - $550). Loan forgiveness is
earned and recorded at a rate of up to $600 per year of continued ownership and occupancy. In
the event of the sale or lease of the home or in the event of the homeowner ceasing to occupy the
home, the balances of the repayable loan and the unearned forgivable loan immediately become
due and payable by the homeowner.
1994 FINANCIAL INFORMATION RETURN
VILLAGE VIENNA
MUNICIPALITY: of
in the Region, County or District of: ELGIN
DECLARATION OF THE MUNICIPAL TREASURER
Pursuant to the determination of grants under the Ontario Unconditional Grants Act,and to the information
required by the Province under the Municipal Affairs Act,the following schedules are attached:
Attached
1 Analysis of Revenue Fund Revenues X
2LT Analysis of Taxation X
2UT Analysis of Upper Tier Requisitions and Direct Charges —
2MA Analysis of Taxation in Merged Areas
3 Analysis of Current Revenue for Specific Functions X
X
4 Analysis of Revenue Fund Expenditures
5 Analysis of Capital Operations
6 Analysis of Capital Grants and Own Expenditures X
X
7 Analysis of Net Long Term Liabilities By Function —
8 Analysis of Long Term Liabilities and Commitments X
9LT Continuity of Upper Tier and School Board Levies X
10 Continuity of Reserves and Reserve Funds X
7
11 Analysis of Consolidated Year End Balances
12 Statistical Data X
15 Ontario Financing of Capital Loan Repayments —
13 Grant Information
14 Grant Information —
The schedules have been drawn up in accordance with the instructions provided by the Ministry of Municipal
Affairs.They represent the consolidated financial activities of the municipality,all local boards,including joint
boards where applicable and any other local corporate entities set up by the municipality to provide services to
ratepayers. The consolidated local boards and entities are:
• Vienna Community Centre Board •
• Vienna – Museum Board •
•
•
•
•
•
Trust funds administered by the municipality and its local boards, harbour commissions, humane societies,
municipal non-profit housing corporations,provincial-municipal housing authorities,sinking funds,retirement or
pension plan funds, school boards, conservation authorities, children's aid societies, district health councils,
municipal hospitals and gas,telephone and hydro utilities are not consolidated.
The schedules have been prepared by BARKER STANLEY & PARTNERS
(Auditor's firm or name of Municipality)
Questions regarding the information contained in them should be addressed to _JUN.SGOIT
a, (519) 633-0700
(Area code and telephone)
Date 1995
Municipal Treasurer
Mum:m.111[y
ACCOL\l.\NT'S REPORT
VILLAGE OF VIENNA
To the Ministry of
Municipal Affairs
Our audit of the consolidated financial statements of the Corporation of the Village of
Vienna for the year ended December 31, 1994 was made for the purpose of forming an
opinion on the consolidated financial statements referred to in our auditor's report to the
Members of Council, Inhabitants and Ratepayers, dated March 29, 1995. Schedules 1
to 11 and 15 of the 1994 Financial Information Return have not been prepared on the
same basis as the consolidated financial statements.
For the purposes of this report we have performed, at your request, the following
procedures in connection with Schedules 1 to 11 and 15 of the Financial Information
Return of the Corporation of the Village of Vienna for the year ended December 31,
1994:
(a) We have compared the amounts disclosed on these schedules to the books
and records of the Village of Vienna and found them to be in agreement;
(b) We have added and cross-added all schedules and found them to be
arithmetically correct; and
(c) We have checked the cross-references indicated in the "Cross-References
to Other Schedules" section for each of the above-noted schedules, as
outlined in the "Instructions for Completing the 1994 Financial
Information Return", and found all such cross-references to be in
agreement.
The above-noted procedures do not constitute an audit of these schedules. Therefore,we
do not express an opinion on Schedules 1 to 11 and 15 of the 1994 Financial Information
Return.
Ecvz4e. Sea4ezey Pau
St. Thomas, Ontario
March 29, 1995 Chartered Accountants
Municipality
AUDITOR'S REPORT
VILLAGE OF VIENNA
To the Ministry of
Municipal Affairs
At your request, we have audited grant information Schedule 13 of the Financial
Information Return of the Corporation of the Village of Vienna for the year ended
December 31, 1994, prepared in accordance with the "Instructions for Completing the
1994 Financial Information Return", issued by the Ministry of Municipal Affairs. This
financial information is the responsibility of the Village's management. Our
responsibility is to express an opinion on this financial information based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those
standards require that we plan and perform an audit to obtain reasonable assurance
whether the financial information is free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the
financial information. An audit also includes assessing the accounting principles used and
significant estimates made by management,as well as,evaluating the overall presentation
of the financial information.
In our opinion, this schedule presents fairly, in all material respects, the grant
information shown therein in accordance with the"Instructions for Completing the 1994 •
Financial Information Return" issued by the Ministry of Municipal Affairs.
St. Thomas, Ontario lL T Sect ""'# & PGS
March 29, 1995 Chartered Accountants
SCHEDULE 1 VIENNA
ANALYSIS OF REVENUE FUND upper school
REVENUES total tier board own
For the year ending Dec 31, 1994 revenuer
pu Poses purposes purposes
Note: Upper tiers use column 4 only
1 - 2 3 4
$ S S $
Taxation
Taxation from schedule 2LT
(or requsitions from schedule 2UT) 1 222,629 38,079 90,463 94,087
Direct water billings on ratepayers
-- own municipality 2 41,461 41,461
-- other municipalities 3 16,016 16,016
Sewer surcharge on direct water billings
-- own municipality 4 0
-- other municipalities 5 0
Subtotal 6 280,106 38,079 90,463 151,564
Payments in lieu of taxes
Canada 7 0
Canada enterprises 8 0
Ontario
The Municipal Tax Assistance Act 9 0
The Municipal Act, section 160 10 0
Other 11 0
Ontario enterprises
Ontario Housing Corporation 12 0
Ontario Hydro 13 0
Liquor Control Board of Ontario 14 0
Other 15 0
Municipal enterprises 16 0
Other municipalities and enterprises 17 0
Subtotal 18 0 0 0 0
Ontario unconditional grants
Per household general 19 xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx
Per household police 20 xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx
Transitional and special assistance 22 0
Resource equalization 23 xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxDocxxx xxxxxxxxxxxxx
General support 24 xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx
Northern special support 25 xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx
Apportionment guarantee 26 0
Revenue guarantee 27 xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx
Subtotal 28 36,785 36,785
Revenues for specific functions
Ontario specific grants 29 14,620 14,620
Canada specific grants 30 2,380 2,380
Other municipalities--grants and fees 31 8,733 8,733
Fees, service charges and donations 32 42,812 42,812
Subtotal 33 68,545 0 0 68,545
Other revenue
Trailer revenue and licences 34 0
Licences and permits 35 6,044 6,044
Fines 37 0
Penalties and interest on taxes 38 5,703 5,703
Investment income--from own funds 39 0
--other 40 15,973 15,973
Sale of publications, equipment, etc. 42 0
Contributions from capital fund 43 0
Contributions from reserves and
reserve funds 44 0
Contributions from non consolidated
entities 45 0
Other 46 0
• 47 0
• 48 0
Sale of land 49 0
Subtotal 50 27,720 0 0 27,720
Total revenue 51 413,156 38,079 90,463 284,614
SCHEDULE 2LT VIENNA
ANALYSIS OF TAXATION LOCAL TAXABLE ASSESSMENT
For the year ending Dec. 31, 1994
computer residential commercial
use and farm & industrial business
1 2 3
I. Own purposes $ $ S
(a) Levied by mill rate
General 01010 475,208 37,604 9,870
police villages at reduced rates 0102
farms at reduced rates 0103
01
01
Special area rates and police villages
01
01
01
01
01
01
01
Subtotal levied by mill rate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
(b) Other charges on tax bills
Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Local improvements xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Sewer and water service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Sewer & water comect'n charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Fire service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Minimum tax (differential only) xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Municipal drainage charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Garbage collection charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Business improvement area xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Subtotal special chg on tax bills xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Total own purposes taxation xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
II. Upper tier purposes
(a) Levied by milt rate
General 02010 475,208 37,604 9,870
Special purposes
02
02
02
02
Subtotal Levied by mill rate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
(b) Other charges on tax bills
Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Local improvements xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Sewer and water service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Sewer & water comect'n charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Fire service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
xxxxxxxxm xxxxxxxxxx xxxxxxxxxx
Subtotal special chg on tax bills xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Total upper tier taxation xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
III School board purposes
Elementary public
Elgin County School Board 0301 461,262 35,167 9,140
0301
Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Subtotal elementary public xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Elementary separate
Elgin County Separate School Board 0401 13,946 2,437 730
0401
0401
▪ Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Subtotal elementary separate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Secondary public
Elgin County School Board 0501 461,262 35,167 9,140
0501 0 0 0
Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Subtotal secondary public xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Secondary separate
Elgin County Separate School Board 0701 13,946 2,437 730
0701 0 0 0
0701 0 0 0
• Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Subtotal secondary separate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
Total all school board taxation xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx
VIENNA
MILL RATES TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES
commercial
resident. industrial residential commercial residential commercial total
& farm & business and farm & industrial business and farm & industrial business cots 6 to 11
4 5 6 7 8 9 10 11 12
S $ S S S S S
162.1290 190.7400 77,045 7,173 1,883 299 (352) (104) 85,944
0
0
0
0
0
0
0
0
0
0
0
xxxxxxxxxx 01400 77,045 7,173 1,883 299 (352) (104) 85,944
xxxxxxxxxx 01210 3,133 3,13
xxxxxxxxxx 01220
xxxxxxxxxx 01230
xxxxxxxxxx 01240 4,718 292 5,01
xxxxxxxxxx 01250
xxxxxxxxxx 01260
xxxxxxxxxx 01270
xxxxxxxxxx 01280
xxxxxxxxxx 01290 xxxxxxxxxx xxxxxxxxxx
xxxxxxxxxx 01300
xxxxxxxxxx 01310 4,718 3,425 0 0 0 0 8,14
xxxxxxxxxx 01320 81,763 10,598 1,883 299 (352) (104) 94,08
69.6510 81.9420 33,099 3,081 808 129 (151) (46) 36,920
0
0
0
0
xxxxxxxxxx 02400 33,099 3,081 808 129 (151) (46) 36,920
xxxxxxxxxx 02210 1,159 1,159
xxx
xxxxxxx 02220 0
xxxxxxxxxx 02230 0
xxxxxxxxxx 02240 0
xxxxxxxxxx 02250 0
xxxxxxxxxx 02300 0
xxxxxxxxxx 02310 0 1,159 0 0 0 0 1,159
xxxxxxxxxx 02320 33,099 4,240 808 129 (151) (46) 38,079
86.3300 101.5650 39,821 3,572 928 159 (188) (56) 44,236
0
xxxxxxxxxx 03210 1,497 1,497
xxxxxxxxxx 03320 39,821 5,069 928 159 (188) (56) 45,733
92.7470 109.1140 1,293 266 80 1,639
0
0
xxxxxxxxxx 04210 41 41
xxxxxxxxxx 04320 1,293 307 80 0 0 0 1,680
78.6800 92.5650 36,292 3,255 846 146 (171) (50) 40,318
0
xxxxxxxxxx 05210 1,408 1,408
xxxxxxxxxx 05320 36,292 4,663 846 146 (171) (50) 41,726
72.7150 85.5470 1,014 208 63 1,285
0
0
XXXXXXXXXX 07210 39 39
xxxxxxxxxx 07320 1,014 247 63 0 0 0 1,324
xxxxxxxxxx 08320 78,420 10,286 1,917 305 (359) (106) 90,463
SCHEDULE 3 VIENNA
ANALYSIS OF CURRENT REVENUES other
FOR SPECIFIC FUNCTIONS Ontario mmicip'ties fees, service
For the year ending Dec 31, 1994 specific Canada grants, fees & charges &
grants* grants service charges donations
1 2 3 4
S $ $ S
General government 1 3,720 3,132
Protection to persons and property
Fire 2
Police 3
Conservation authority 4
Protective inspection and control 5
6
Subtotal 7 0 0 0 0
Transportation services
Roadways 8 2,900 2,517
Winter control 9 3,000
Transit 10
Parking 11
Street lighting 12
Air transportation 13
14
Subtotal 15 5,900 0 2,517 0
Environmental services
Sanitary sewer system 16
Storm sewer system 17
Waterworks system 18 1,202
Garbage collection 19
Garbage disposal 20
Pollution control 21
22
Subtotal 23 0 0 0 1,202
Health services
Public health services 24
Public health inspection and control 25
Hospitals 26
Ambulance services 27
Cemeteries 28
29
Subtotal 30 0 0 0 0
Social and family services
General assistance 31
Assistance to aged persons 32
Assistance to children 33
Day nurseries 34
35
Subtotal 36 0 0 0 0
Recreation and cultural services
Parks and recreation 37 5,000 10,330
Libraries 38 6,216
Other cultural 39 2,380 28,148
Subtotal 40 5,000 2,380 6,216 38,478
Planning and development
Planning and zoning 41
Commercial and industrial 42
Residential development 43
Agricultural and reforestation 44
Tile drainage/shoreline assistance 45
. 46
Subtotal 47 0 0 0 0
Electricity 48
Gas 49
Telephone 50
Total 51 14,620 2,380 8,733 42,812
* includes Ontario financing of capital loans repayments (for details see schedule 15)
SCHEDULE 4 VIENNA
ANALYSIS OF REVENUE FUND materials,
EXPENDITURES salaries, services,
For the year ending Dec 31, 1994 wages and rents and transfers
employee net long term financial to own
benefits debt charges* expenses funds
1 2 3 4
$ $ $ $
General government 1 35,764 17,690 72,142
Protection to persons and property
Fire 2 2,750
Police 3
Conservation authority 4
Protective inspection and control 5 1,019 2,030
• 6
Subtotal 7 1,019 0 4,780 0
Transportation services
Roadways 8 8,445 278 17,176
Winter control 9 7,359
Transit 10
Parking 11
Street lighting 12 100 3,667
Air transportation 13
• 14
Subtotal 15 8,545 0 11,304 17,176
Environmental services
Sanitary sewer system 16 11,153
Storm sewer system 17
Waterworks system 18 1,064 36,224
Garbage collection 19 21,559
Garbage disposal 20 5,625
Pollution control 21
• 22
Subtotal 23 1,064 0 74,561 0
Health services
Public health services 24
Public health inspection and control 25
Hospitals 26
Ambulance services 27
Cemeteries 28
• 29
Subtotal 30 0 0 0 0
Social and family services
General assistance 31
Assistance to aged persons 32
Assistance to children 33
Day nurseries 34
• 35
Subtotal 36 0 0 0 0
Recreation and cultural services
Parks and recreation 37 4,782 15,507 2,807
Libraries 38 3,512
Other cultural 39 9,069 3,254
Subtotal 40 13,851 0 22,273 2,807
Planning and development
Planning and zoning 41 101
Commercial and industrial 42
Residential development 43
Agricultural and reforestation 44
Tile drainage/shoreline assistance 45
46
Subtotal 47 0 0 101 0
Electricity 48
Gas 49
Telephone 50
Total 51 60,243 0 130,709 92,125
* includes Ontario financing of capital loans repayments (for details see schedule 15)
SCHEDULE 4 VIENNA
ANALYSIS OF REVENUE FUND
EXPENDITURES
inter- For the year ending Dec 31, 1994
other functional total 8
transfers transfers expenditure S
5 6 7
S S $ Total of column 2 includes:
Payments to Ontario in respect of Down-
125,596 1 town Revitalization Program loans 81
Accrued interest (enter an amount only
2,750 2 if the change to the accrual basis
0 3 was made in this reporting year) 82
821 821 4
3,049 5 Interest portion of transit debt charges
0 6 included on line 10 83
821 0 6,620 7
25,899 8 Total of column 3 includes:
7,35 9 Ministry of the Environment
10 Provincial projects service charges
11 --water 52 2,026
3,76 12 --sewer 53
13 Provincial projects frontage and
14 connection charges--water 57 5,683
0 0 37,02 15 --sewer 58
Joint projects operating charges
11,15 16 --water 54
17 --sewer 55
37,288 18 O.P.P. policing contracts 56
21,55 19 Short term interest costs 60
5,62 20
21
22 Total of column 5 includes:
0 0 75,62 23 Grants to charitable and non-profit
organizations 62 300
24 Grants to universities and colleges 63
25 Contributions to UNCONSOLIDATED
26 joint local boards
27 Health unit 64
28 District welfare board 65
29 Home for the aged 66
0 0 30 Recreation board(s) 67
Fire area board 68
31 Suburban roads commission 69
32 70
33 71
34
35
0 0 36 Line 1 of column 7 includes:
Members of council 72 7,098
300 23,396 37
3,512 38
12,323 39 Line 51 of column 7 includes:
300 0 39,231 40 Payments in respect of long term commit-
ments and liabilities financed from revenue,
101 41 as approved by the Ontario Municipal Board
0 42 or Council, as the case may be. Exclude
0 43 debt charges reported in column 2. 73
0 44
0 45
0 46
0 0 101 47
0 48
0 49
0 50
1,121 0 284,198 51
SCHEDULE 5 VIENNA
ANALYSIS OF CAPITAL OPERATIONS
For the year ending Dec 31, 1994 1
S
Unfinanced capital outlay (Unexpended capital
financing) at the beginning of the year 1
Sources of financing
Contributions from own funds
Revenue fund 2 24,125
Reserves and reserve funds 3
Subtotal 4 24,125
Long term liabilities incurred
Central Mortgage and Housing Corporation 5
Ontario Municipal Improvement Corporation 7
Commercial Area Improvement Program 9
Qther Ontario housing programs 10
Ontario Clean Water Agency 11
Other loans from Ontario Capital Corporations 50
Tile drainage and shoreline property
assistance programs 12
The Public
Serial debentures 13
Sinking fund debentures 14
• 15
• 16
• 17
Subtotal * 18 0
Grants and loan forgiveness
Ontario 20 17,200
Canada 21 0
Other municipalities 22 0
Subtotal 23 17,200
Other financing
Prepaid special charges 24
Proceeds from sale of fixed assets 25
Investment income
From own funds 26
Other 27
Donations 28
• 30
• 31
Subtotal 32 0
Total sources of financing 33 41,325
Applications
Own expenditures
Short term interest costs 34
Other 35 41,325
Subtotal 36 41,325
Transfers of proceeds from long
term liabilities to:
Other municipalities 37
Unconsolidated local boards 38
Individuals 39
Subtotal 40 0
Transfers to reserves, reserve funds
and the revenue fund 41
Total applications 42 41,325
Unfinanced capital outlay (Unexpended capital
financing) at the end of the year 43 0
Amount reported in line 43 analysed as follows:
Unapplied capital receipts (negative) 44
To be recovered from:
--taxation or user charges within term of council 45
--proceeds from long term liabilities 46
--transfers from reserves and reserve funds 47
--other (specify) 48
Total unfinaced capital outlay
(unexpended capital financing) 49 0
*amount in line 18 raised on behalf of
other municipalities 19
SCHEDULE 6 VIENNA
ANALYSIS OF CAPITAL GRANTS
AND OWN EXPENDITURES CAPITAL GRANTS
For the year ending Dec 31, 1994 TOTAL
Ontario Canada Other OWN
grants grants municip'ties EXPENDITURES
1 2 3 4
S S $ $
General government 1 4,142
Protection to persons and property
Fire 2
Police 3
Conservation authority 4
Protective inspection and control 5
6
Subtotal 7 0 0 0 0
Transportation services
Roadways 8 17,200 34,376
Winter control 9
Transit 10
Parking 11
Street lighting 12
Air transportation 13
14
Subtotal 15 17,200 0 0 34,376
Environmental services
Sanitary sewer system 16
Storm sewer system 17
Waterworks system 18
Garbage collection 19
Garbage disposal 20
Pollution control 21
22
Subtotal 23 0 0 0 0
Health services
Public health services 24
Public health inspection and control 25
Hospitals 26
Ambulance services 27
Cemeteries 28
29
Subtotal 30 0 0 0 0
Social and family services
General assistance 31
Assistance to aged persons 32
Assistance to children 33
Day nurseries 34
35
Subtotal 36 0 0 0 0
Recreation and cultural services
Parks and recreation 37 2,807
Libraries 38
Other cultural 39
Subtotal 40 0 0 0 2,807
Planning and development
Planning and zoning 41
Commercial and industrial 42
Residential development 43
Agricultural and reforestation 44
Tile drainage/shoreline assistance 45 xxxxxxxxvoomx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx
46
Subtotal 47 0 0 0 0
Electricity 48
Gas 49
Telephone 50
Total 51 17,200 0 0 41,325
SCHEDULE 7 VIENNA
ANALYSIS OF NET LONG TERM
LIABILITIES BY FUNCTION 1
For the year ending Dec 31, 1994 S
General goverment 1
Protection to persons and property
Fire 2
Police 3
Conservation authority 4
Protective inspection and control 5
6
Subtotal 7 0
Transportation services
Roadways 8
Winter control 9
Transit 10
Parking 11
Street lighting 12
Air transportation 13
• 14
Subtotal 15 0
Environmental services
Sanitary sewer system 16
Storm sewer system 17
Waterworks system 18
Garbage collection 19
Garbage disposal 20
Pollution control 21
• 22
Subtotal 23 0
Health services
Public health services 24
Public health inspection and control 25
Hospitals 26
Ambulance services 27
Cemeteries 28
29
Subtotal 30 0
Social and family services
General assistance 31
Assistance to aged persons 32
Assistance to children 33
Day nurseries 34
• 35
Subtotal 36 0
Recreation and cultural services
Parks and recreation 37
Libraries 38
Other cultural 39
Subtotal 40 0
Planning and development
Planning and zoning 41
Commercial and industrial 42
Residential development 43
Agricultural and reforestation 44
Tile drainage/shoreline assistance 45
46
Subtotal 47 0
Electricity 48
Gas 49
Telephone 50
Total 51 0
SCHEDULE 8 VIENNA
ANALYSIS OF LONG TERM
LIABILITIES AND COMMITMENTS 1
For the year ending Dec 31, 1994 S
1. Calculation of debt burden of the municipality
All debt issued by the municipality, predecessor
municipalities and consolidated entities
: To Ontario and agencies 1
: To Canada and agencies 2
: To other 3
Subtotal 4 0
Plus: All debt assumed by the
municipality from others 5
Less: All debt assumed by others
: Ontario -- special purpose loans 80
: Ontario -- other 81
: Schoolboarda 7
: Other municipalities 8
Subtotal 9 0
Less: Ontario Clean Water Agency
debt retirement funds--sewer 10
--water 11
Own sinking funds (actual balances)
--general 12
--enterprises and other 13
Subtotal 14 0
Total 15 0
Amount reported in line 15 analysed as follows:
Sinking fund debentures 16
Installment (serial) debentures 17
Long term bank loans 18
Lease purchase agreements 19
Mortgages 20
Ontario Clean Water Agency 22
23
•
24
2. Total debt payable in foreign currencies
(net of sinking fund holdings)
U.S. S--Cdn $ equivalent incl in line 15 above 25
--par value of this amount in U.S.S 26
Other --Cdn $ equivalent incl in line 15 27
--par value of this amount in 28
3. Interest earned on sinking funds and debt
retirement funds during the year
Own funds 29
Ontario Clean Water Agency--sewer 30
--water 31
4. Actuarial balance of own sinking funds
at year end 32
5. Long term commitments and contingencies at year end
Total Liability for accumulated
sick pay credits 33
Total liability under OMERS plans
--initial unfunded 34
(payable over _ yrs)(no. of employees )
--actuarial deficiency 35
(payable over _ yrs)
Total liability for own pension funds
--initial unfunded 36
(payable over _ yrs)(no. of employees )
--actuarial deficiency 37
(payable over _ yrs)
Outstanding loan guarantees 38
(payable over _ yrs)
Commitments and liabilities financed from revenue,
as approved by the Ontario Municipal Board or
Council, as the case may be
--hospital support 39
--university support 40
--leases and other agreements 41
Other (specify) . 42
43
44
Total 45 0
SCHEDULE 8 VIENNA
ANALYSIS OF LONG TERM
LIABILITIES AND COMMITMENTS
For the year ending Dec 31, 1994
6. Ontario Clean Water Agency Provincial Projects total
accumulated outstanding
surplus capital debt
(deficit) obligations charges
1 2 3
S $ S
Water projects--for this municipality only 46 12,049 68,303 5,563
--share of integrated project(s) 47 (17,274) 31,705 1,903
Sewer projects--for this municipality only 48
--share of integrated project(s) 49
principal interest
7. 1994 Debt Charges 1 2
Recovered from consolidated revenue fund S S
--general tax rates* 50
--special area rates and special charges 51
--benefitting landowners 92
--user rates (consolidated entities) 53
Recovered from reserve funds 54
Recovered from unconsolidated entities
--hydro 55
--gas and telephone 57
-- 56
-- 58
-- 59
Total 78 0 0
8. Future principal and interest payments on EXISTING net debt
recoverable from the recoverable from recoverable from
consolidated revenue fund reserve funds unconsolidated entities
principal interest principal interest principal interest
1 2 3 4 5 6
S $ $ $ $ $
1995 60
1996 61
1997 62
1998 63
1999 64
2000-2004 65
2005 onwards 79
Interest to be earned
on sinking funds* 69
Downtown revital-
ization program 70
Total 71 0 0 0 0 0 0
*includes interest to be earned on Ontario Clean Water Agency debt retirement funds
9. Future principal payments on EXPECTED NEW debt
1
S
1995 72
1996 73
1997 74
1998 75
1999 76
Total 77 0
10. Other notes; please submit other notes in paper copy, and
attach supporting schedule as required.
* includes Ontario financing of capital loan repayments (for details see schedule 15)
SCHEDULE 9LT VIENNA
CONTINUITY OF UPPER TIER AND
SCHOOL BOARD LEVIES
For the year ending Dec 31, 1994
balance at
beginning amounts supplementary total
of year requisitioned taxes expended
UPPER TIER
1 2 3 4
Included in general mill rate for upper tier purposes S S S S
General requsition 1 38,147 (68) 38,079
Special purpose requisitions
Water rate 2
Transit rate 3
Sewer rate 4
Library rate 5
Road rate 6
7
8
Payments in lieu of taxes 9
Telephone and telegraph taxation 10
Subtotal levied by mill rate--general 11 0 38,147 (68) 38,079
Special purpose requisitions
Water 12
Transit 13
Sewer 14
Library 15
16
17
Subtotal levied by mill rate--special rates 18 0 0 0 0
Special charges 19
Direct water billings 20
Sewer surcharge on direct water billings 21
Total region or county 22 0 38,147 (68) 38,079
pupils'
balance at fees, share
beginning amounts supplementary of trailer
of year requisitioned taxes Licences
SCHOOL BOARDS
1 2 3 4
Elementary public (specify) S $ S S
Elgin County School Board 30 45,818 (85)
31
Elementary separate (specify)
Elgin County Separate School Board 40 1,680
41
42
Secondary public (specify)
Elgin County School Board 50 41,801 (75)
51
Elementary separate (specify)
Elgin County Separate School Board 70 1,324
71
72
Total school boards 36 0 90,623 (160) 0
VIENNA
telephone share of
and share of payments balance
amount telegraph Provincial in lieu of total at end
levied taxation grants taxes other raised of year
5 6 8 9 10 12 11
S S S S S S S
1
2
3
4
5
6
7
8
9
10
36,920 1,159 0 0 0 38,079 0 11
12
13
14
15
16
17
0 0 0 0 0 0 0 18
0 19
0 20
0 21
36,920 1,159 0 0 0 38,079 0 22
telephone share of pupils'
and payments fees, share balance
total amount telegraph in lieu of of trailer total at end
expended levied taxation taxes licences raised of year
5 6 7 8 9 10 11
$ $ S S S S S
45,733 44,236 1,497 45,733 0 30
0 31
1,680 1,639 41 1,680 0 40
0 41
0 42
41,726 40,318 1,408 41,726 0 50
0 51
1,324 1,285 39 1,324 0 70
0 71
0 72
90,463 87,478 2,985 0 0 90,463 0 36
SCHEDULE 10 VIENNA
CONTINUITY OF RESERVES
AND RESERVE FUNDS 1
For the year ending Dec 31, 1994 S
Balance at beginning of year 1 310,713
Revenues
Contributions from revenue fund 2 68,000
Contributions from capital fund 3
Development Charges Act 67
Lot levies and subdivider contrbutions 60
Recreational land (the Planning Act) 61
Investment income--from own funds 5
--other 6
9
10
11
12
Total revenue 13 68,000
Expenditures
Transferred to capital fund 14
Transferred to revenue fund 15
Charges for long term liabilities
--principal and interest 16
63
20
21
Total expenditure 22 0
Balance at end of year for:
Reserves 23 378,713
Reserve funds 24
Total 25 378,713
analysed as follows:
Working funds 26 95,000
Contingencies 27
Ontario Clean Water Agency funds for renewals, etc
--sewer 28
--water 29
Replacement of equipment 30 51,800
Sick leave 31
Insurance 32
Workers' compensation 33
Capital expenditure--general administration 34
--roads 35
--sanitary and storm sewers 36 148,700
--parks and recreation 64 13,000
--library 65
--other cultural 66 14,213
--water 38 56,000
--transit 39
--housing 40
--industrial development 41
--other and unspecified 42
Development Charges Act 68
Lot levies and subdivider contributions 44
Recreational land (the Planning Act) 46
Parking revenues 45
Debenture debt 47
Exchange rate stabilization 48
Waterworks current purposes 49
Transit current purposes 50
Library current purposes 51
52
53
54
55
56
57
Total 58 378,713
SCHEDULE 11 VIENNA
ANALYSIS OF CONSOLIDATED
YEAR END BALANCES 1 2
For the year ending Dec 31, 1994 $ S
ASSETS not in
Current assets chartered bank
Cash 1 425,248 0
Accounts receivable
Canada 2
Ontario 3 9,300
Region or county 4
Other municipalities 5
School boards 6 portion of
Waterworks 7 1,566 taxes rec'ble
Other (including unorganized areas) 8 for business
Taxes receivable taxes
Current year's levies 9 21,055 54
Previous year's levies 10 10,168
Prior years' levies 11 3,225
Penalties and interest 12 3,667
Less allowance for uncollectables (negative) 13
Investments (market value S)
Canada 14
Provincial 15
Municipal 16 portion of
Other 17 line 20 for
Other current assets 18 20,397 tax sale/tax
Capital outlay to be recovered in future years 19 registration
Other long term assets 20
Total 21 494,626
LIABILITIES not from
chartered
Current liabilities banks
Temporary loans--current purposes 22
--capital--Ontario 23
--Canada 24
--Other 25
Accounts payable and accrued liabilities
Canada 26
Ontario 27
Region or county 28
Other municipalities 29 2,965
School boards 30
Trade accounts payable 31 12,651
Other 32 7,512
Other current liabilities 33
Net long term liabilities
Recoverable from the Consolidated Revenue Fund
--general tax rates 34
--special area rates and special charges 35
--benefitting landowners 36
--user rates (consolidated entities) 37
Recoverable from Reserve Funds 38
Recoverable from unconsolidated entities 39
Less:Own holdings (negative) 40
Reserves and reserve funds 41 378,713
Accumulated net revenue (deficit)
General revenue 42 77,307
Special charges and special areas (specify)
• 43
. 44
• 45
46
Con▪solidated local boards (specify)
Transit operations 47
Water operations 48
Libraries 49
Cemeteries 50
Recreation, community centres and arenas 51
Museum 52 15,478
• 53
• 54
55
Reg▪ion or county 56
School boards 57
Unexpended capital financing/
(unfinanced capital outlay) 58
Total 59 494,626
SCHEDULE 12 VIENNA
STATISTICAL DATA
For the year ending Dec 31, 1994
1. Number of continuous full time employees as at Dec 31 1 '
Administration 1
Non-line Departmental Support Staff 2
Fire 3
Police 4
Transit 5
Public Works 6
Health Services 7
Homes for the Aged 8
Other Social Services 9
Parks and Recreation 10
Libraries 11
Planning 12
Total 13 0
continuous full
time employees
December 31 Other
1 2
2. Total expenditures during the year on: $ S
Wages and salaries 14 47,547
Employee benefits 15 2,729
3. Reductions of tax roll during the year 1
(lower tier municipalities only) S
Cash collections: Current year's tax 16 202,378 I
Previous years' tax 17 32,422
Penalties and interest 18 6,203
Subtotal 19 241,003
Discounts allowed 20
Tax adjustments under section 362 and 263 of the
--amounts added to the roll (negative) 22
--amounts written off 23
Tax adjustments under sections 465,495 and 496 of the Municipal Act
--recoverable from upper tier and school boards 24 666
--recoverable from general municipal revenues 25 451
Transfers to tax sale and tax registration accounts 26
The Municipal Elderly Residents' Assistance Act
--reductions 27
--refunds 28
Other (specify) 80
Total reductions 29 242,120
Amounts added to the tax roll for collection
purposes only 30
Business taxes written off under subsection 495(1) of the Municipal Act 81
4. Tax due dates for 1994 1
Interim billings: Number of installments 31 2 I
Due date of first installment (MMDDYY) 32 240294
Due date of last installment (MMDDYY) 33 53194
Final billings: Number of installments 34 2
Due date of first installment (MMDDYY) 35 83094
Due date of last installment (MMDDYY) 36 112994
Supplementary taxes levied with a 1995 due date 37$
long term financing requirements
approved by submitted but forecast not I
5. Projected capital expenditures and long term gross the OMB not yet app'vd yet submitted
financing requirements as at December 31 expenditure or council by OMB/council to OMB/counci
1 2 3 4 I
Estimated to take place S S S S
In 1995 58
In 1996 59
In 1997 60
In 1998 61
In 1999 62
Total 63 0 0 0 0
balance loans
in fund outstanding
1 2
$ S
6. Ontario Home Renewal Plan trust fund at year end 82 1,720 1,259
SCHEDULE 12 VIENNA
STATISTICAL DATA
For the year ending Dec 31, 1994
7. Analysis of direct water and sewer billings as water
at December 31
number of 1994 billings
residential residential all other computer
units units properties use only
1 2 3
S S
In this municipality 39 131 38,412 3,049
In other municipalities (specify municipality)
Township of Bayham 40 29 14,546 1,470
• 41
• 42
• 43
64
sewer
number of 1994 billings
residential residential all other computer
units units properties use only
1 2 3
S S
In this municipality 44
In other municipalities (specify municipality)
• 45
. 46
• 47
48
• 65
water sewer
Number of residential units in this municipality
receiving municipal water and sewer services but 1 2
which are not on direct billing 66
8. Selected investments of own sinking funds other
as at December 31 own municipalities,
municipality school boards Province Federal
1 2 3 4
$ $ S S
Own sinking funds 83
9. Borrowing from own reserve funds 1
Loans or advances due to reserve funds as S
at December 31 84
10. Joint boards consolidated by this municipality this municipal-
contributions ity's share of
total board from this total municipal computer
expenditure municipality contributions use only
1 2 3
$ $ X
• 53
• 54
• 55
• 56
• 57
SCHEDULE 12 VIENNA
STATISTICAL DATA
For the year ending Dec 31, 1994
VIENNA
11. Applications to the Ontario Municipal tile drainage
Board or Council shoreline assist-
ance, downtown
revitalization, other other
electricity submitted submitted
gas, telephone to OMB to council total
1 2 4 3
$ $ S S
Approved but not financed as at Dec. 31, 1993 67 0
Approved in 1994 68 0
Financed in 1994 69 0 I
No long term financing necessary 70 0
Balance approved but not financed as at
Dec. 31, 1994 71 0
Applications submitted but not approved I
as at Dec. 31, 1994 72 0
12. Forecast of total revenue fund expenditures 1995 1996 1997 1998 1999 I
1 2 3 4 5
$ $ $ S S
73
SCHEDULE 15 VIENNA
ONTARIO FINANCING OF CAPITAL
LOAN REPAYMENTS
For the year ending Dec 31, 1994
principal interest
1 2
S S
General government 1
Protection to persons and property
Fire 2
Police 3
Conservation authority 4
Protective inspection and control 5
• 6
Subtotal 7 0 0
Transportation services
Roadways 8
Winter control 9
Transit 10
Parking 11
Street lighting 12
Air transportation 13
• 14
Subtotal 15 0 0
Environmental services
Sanitary sewer system 16
Storm sewer system 17
Waterworks system 18
Garbage collection 19
Garbage disposal 20
Pollution control 21
• 22
Subtotal 23 0 0
Health services
Public health services 24
Public health inspection and control 25
Hospitals 26
Ambulance services 27
Cemeteries 28
29
Subtotal 30 0 0
Social and family services
General assistance 31
Assistance to aged persons 32
Assistance to children 33
Day nurseries 34
• 35
Subtotal 36 0 0
Recreation and cultural services
Parks and recreation 37
Libraries 38
Other cultural 39
Subtotal 40 0 0
Planning and development
Planning and zoning 41
Commercial and industrial 42
Residential development 43
Agricultural and reforestation 44
Tile drainage/shoreline assistance 45
46
Subtotal 47 0 0
Electricity 48
Gas 49
Telephone 50
Total 51 0 0
SCHEDULE 13 VIENNA
GRANT INFORMATION
For the year ending Dec 31, 1994
ANALYSIS OF REVENUE FUND REVENUES 1
Note: Upper tiers use column 4 only.
upper
tier own
purposes purposes
2 4
S S
Taxation
Direct water billings on ratepayers -
own municipality 2 41,461
Sewer surcharge on direct water billings -
own municipality 4
Payments in lieu of taxes
Subtotal 18
ANALYSIS OF TAXATION 2LT
LOCAL TAXABLE ASSESSMENT
residential commercial
and farm and industrial business
1 2 3
I. Own purposes S $ S
(a) Levied by mill rate
General 30 475,208 37,604 9,870
police villages at reduced rates 31
farms at reduced rates 32
TAXES LEVIED
commercial
and industrial business total
7 8 12
S $ $
Subtotal levied by mill rate 1 7,173 1,883 xxxxxxxxxxxxxx
Share of telephone and telegraph taxation 2 3,133
Total own purposes taxation 4 94,087
II. Upper tier purposes
Subtotal levied by mill rate 5 3,081 808 xxxxxxxxxmoom
Share of telephone and telegraph taxation 6 1,159
Total own purposes taxation 8 38,079
ANALYSIS OF CAPITAL OPERATIONS 5
1
$
Other financing
Prepaid special charges 24