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Home My WebLink AboutFIR 1994 Township of Bayham 1994 Financial Information Return • 1994 FINANCIAL INFORMATION RETURN MUNICIPALITY: TOWNSHIP of BAYHAM 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 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 4 Analysis of Revenue Fund Expenditures X 5 Analysis of Capital Operations X 6 Analysis of Capital Grants and Own Expenditures X 7 Analysis of Net Long Term Liabilities By Function X 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 11 Analysis of Consolidated Year End Balances X 12 Statistical Data _X 15 Ontario Financing of Capital Loan Repayments X 13 Grant Information X 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: - Eden Community Centre Board • • Bayham Recreation, Parks and • • Straffordville Community Centre Board • • Bayham West Cemetery Board ' Calton Cemetery Board • ' Claus Cemetery Board • ' Dobbie Cemetery Board • • Eden Cemetery Board • ' Edison Pioneer Cemetery Board • Firby Cemetery Board • • Guysboro Cemetery Board • ' Light Cemetery Board • ' Old Port Burwell Baptist Cemetery Board ' ' Smuck Cemetery Board Straffordville Cemetery 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 Township of Bayham (Auditor's firm or name of Municipality) Questions regarding the information contained in them should be addressed to Robert.W: Mann: . C:A..,_ . . P. 0. Box 160, Straffordville, Ontario, NOJ 1Y0 at (905) 871-0561 (Area code and telephone) Date MOT 11 1995 100/146011 Municipal Treasurer Doane Raymond :? Chartered Accountants Canadian Member Firm of Grant Thornton International ACCOUNTANTS' REPORT IN CONNECTION WITH SCHEDULES 1 TO 11 AND 15 OF THE FINANCIAL INFORMATION RETURN To the Ministry of Municipal Affairs Our audit of the financial statements of the Corporation of the Township of Bayham for the year ended December 31, 1994 was made for the purpose of forming an opinion on the financial statements referred to in our auditors' report to the Members of Council, Inhabitants and Ratepayers dated April 6, 1995. Schedules 1 to 11 and 15 of the 1994 Financial Information Return have not been prepared on the same basis as the 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 Township of Bayham for the year ended December 31, 1994: (a) We have compared the amounts disclosed on these schedules to the books and records of the Township 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. -- --- ' - 2----. ./"--iChartered Accountants Fort Erie, Ontario April 6, 1995 121 Garrison Road Fort Erie Ontario L2A 6G6 Tel: (905)871-0932 Fax:(905)871-9325 Municipality TOWNSHIP OF BAYHAM 1 ANALYSIS OF REVENUE FUND REVENUES (3) for the year ended December 31, 1994 upper school total tier board own revenue purposes purposes purposes 1 2 3 4 $ $ $ $ Taxation Taxation from schedule 2LT (or requisitions from schedule 2UT) 1 2,808,249 547,668 1,297,888 962,693 Direct water billings on ratepayers -own municipality 2 2,398 2,398 - other municipalities 3 Sewer surcharge on direct water billings -own municipality 4 - other municipalities 5 Subtotal 6 2,810,647 547,668 ;1,297,888 965,091' Payments in lieu of taxes Canada 7 Canada enterprises 8 Ontario The Municipal Tax Assistance Act 9 6,623 6,623 The Municipal Act,section 157 10 Other 11 Ontario enterprises Ontario Housing Corporation 12 Ontario Hydro 13 591 591 Liquor Control Board of Ontario 14 Other 15 Municipal enterprises 16 Other municipalities and enterprises 17 Subtotal 18 7,214 7,214; Ontario unconditional grants Per household general 19 1//////1///1//1/////1l/////////////////////////////////// 1111I11111/1I///////////1/1 Per household police 20 //////////////////I////////////////////////////////////// /////////////////////////I/ Transitional and special assistance 22 Resource equalization 23 ///////I///////111111111111111/1///////1///////////////// ///1llllll/II//////1/1//1/1 General support 24 111111111111111111111111111111111111111111111111111111111 //1111II11II1////11//1/1//I Northern special support 25 111111111111111111111111111111111111111111111111111111111 1/111111111/111///111/////1 Apportionment guarantee 26 Revenue guarantee 27 //I/I/I////////II/1111111///1/lull/lllllllllllllllllllll lllllllllllllllllllllllllll Subtotal 28 127,168 127,168 Revenues for specific functions Ontario specific grants 29 289,005 289,005 Canada specific grants 30 Other municipalities- grants and fees 31 13,468 13,468 Fees,service charges and donations 32 79,608 79,608 Subtotal 33 382,081 382,081 Other revenue Trailer revenue and licences 34 Licences and permits 35 54,761 54,761 Fines 37 Penalties and interest on taxes 38 47,426 47,426 Investment income- from own funds 39 - other 40 22,554 22,554 Sale of publications, equipment, etc. 42 Contributions from capital fund 43 Contributions from reserves and reserve funds 44 17,048 17,048 Contributions from non consolidated entities 45 Sundry 46 2,530 2,530 47 48 Sale of land 49 12,396 12,396 Subtotal 50 156,715 156,715''' Total revenue 51 3,483,825 547,668 1,297,888 1,638,269' Municipality TOWNSHIP OF BAYHAM 7 ANALYSIS OF TAXATION LOCAL TAXABLE ASSESSMENT MILL for the year ended December 31, 1994 for compute residential commercial residential use only and farm and industrial business and farm 1 2 3 4 I.Own purposes $ $ 3 (a)Levied by mill rate General 01010 6,659,364 644,700 155,795 118.583 police villages at reduced rates 0102 farms at reduced rates 0103 /////////////////// /////////////////// 01 01 01 Special area rates and police villages Street Lighting-Corinth 01 85,143 1,066 315 6.915 Street Lighting- Eden 01 252,569 2,382 755 17.560 Street Lighting- Richmond 01 181,453 4,924 1,470 8.408 Street Lighting - Straffordville 01 670,628 112,367 51,075 3.477 Street Lighting -Talbot 01 108,349 7.614 01 Subtotal levied by mill rate (b)Other charges on tax bills Share of telephone and telegraph taxation Local improvements Sewer and water service charges Sewer and water connection charges Fire service charges Minimum tax(differential only) Municipal drainage charges Garbage collection charges Business improvement area Subtotal special charges on tax bills Total own purposes taxation II. Upper tier purposes (a)Levied by mill rate General 02010 6,659,364 644,700 155,795 69.651 Special purposes 02 02 02 02 02 Subtotal levied by mill rate (b)Other charges on tax bills Share of telephone and telegraph taxation Local improvements Sewer and water service charges Sewer and water connection charges Fire service charges Subtotal special charges on tax bills Total upper tier taxation Ill. School board purposes Elementary public Elgin County Board of Education 0301 5,875,955 592,305 144,005 86.330 0301 Share of telephone and telegraph taxation Subtotal elementary public Elementary separate Elgin County Separate School Board 0401 783,409 52,395 11,790 92.499 0401 Share of telephone and telegraph taxation Subtotal elementary separate Secondary public Elgin County Board of Education 0501 5,875,955 592,305 144,005 78.680 0501 Share of telephone and telegraph taxation Subtotal secondary public Secondary separate Elgin County Separate School Board 0701 783,409 52,395 11,790 72.518 0701 Share of telephone and telegraph taxation Subtotal secondary separate Total all school board taxation (4) 2LT RATES TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES commercial, industrial and residential commercial residential commercial total business and farm and industrial business and farm and industrial business columns 6 to 11 5 6 7 8 9 10 11 12 $ $ $ $ $ $ $ 139.510 789,687 89,942 21,735 8,419 3,554 1,460 914,797 /////////////////// 8.135 589 9 2 40 2 642 20.659 4,435 49 16 4,500 9.892 1,526 49 14 1,589 _ 4.090 2,332 459 209 13 14 3,027 825 81 906 01400 799,394 90,508 21,976 8,540 3,567 1,476 925,461 01210 20,466 20,466 01220 513 513 01230 01240 135 135 01250 01260 01270 16,118 16,118 01280 01290 ///////////// ///////////// _ 01300 01310 16,766 20,466 37,232 01320 816,160 110,974 21,976 8,540 3,567 1,476 962,693 81.943 463,831 52,829 12,766 4,945 2,087 858 537,316 02400 463,831 52,829 12,766 4,945 2,087 858 537,316 02210 10,352 10,352 02220 02230 02240 02250 02300 02310 10,352 10,352 02320 463,831 63,181 12,766 4,945 2,087 858 547,668 . 101.565 507,271 60,157 14,626 5,829 2,554 1,063 591,500 03210 11,542 11,542 03320 507,271 71,699 14,626 5,829 2,554 1,063 603,042 108.822 72,464 5,702 1,283 322 35 79,806 04210 1,297 1,297 04320 72,464 6,999 1,283 322 35 81,103 92.565 462,320 54,826 13,330 5,312 2,328 969 539,085 05210 10,870 10,870 05320 462,320 65,696 13,330 5,312 2,328 969 549,955 85.315 56,811 4,470 1,006 252 28 62,567 07210 1,221 1,221 07320 56,811 5,691 1,006 252 28 63,788 08320 1,098,866 150,085 30,245 11,715 4,945 2,032 I 1,297,888 Municipality TOWNSHIP OF BAYHAM 3 ANALYSIS OF CURRENT REVENUE FOR (7) SPECIFIC FUNCTIONS other for the year ended December 31, 1994 municipalities- Ontario grants,fees, fees,service specific Canada and charges and grants* grants service charges donations 1 2 3 4 $ $ $ $ General government 1 846 Protection to persons and property Fire 2 775 2,850 Police 3 Conservation authority 4 Protective inspection and control 5 9 6 Subtotal 7 775 2,850 9 Transportation services Roadways 8 179,915 3,671 189 Winter control 9 39,925 3,671 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 219,840 7,342 189 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 Garbage disposal 20 56,307 2,850 490 Pollution control 21 22 Subtotal 23 56,307 2,850 490 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 7,999 29 Subtotal 30 7,999 Social and family services General assistance 31 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 35 Subtotal 36 Recreation and cultural services Parks and recreation 37 21,585 Libraries 38 Other cultural 39 Subtotal 40 21,585 Planning and development Planning and zoning 41 6,666 19,125 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 5,417 426 Tile drainage/shoreline assistance 45 //////////////////./////////////////////////////1/////11//// 29,365 46 Subtotal 47 12,083 426 48,490 Electricity 48 Gas 49 Telephone 50 Total 51 >289,005 13,468 79,608` "includes Ontario financing of capital loans repayments(for details see schedule 15) Municipality TOWNSHIP OF BAYHAM materials, ANALYSIS OF REVENUE FUND EXPENDITURES salaries, services, for the year ended December 31, 1994 wages and rents and employee net long term financial benefits debt charges' expenses 1 2 3 $ $ $ General government 1 155,404 129,059 Protection to persons and property Fire 2 49,161 24,461 Police 3 202 Conservation authority 4 Protective inspection and control 5 41,350 15,865 6 Subtotal 7 90,511 40,528 Transportation services Roadways 8 176,965 174,597 Winter control 9 46,022 34,965 Transit 10 Parking 11 Street lighting 12 13,850 Air transportation 13 14 Subtotal 15 222,987 223,412 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 1,211 Garbage collection 19 41,772 Garbage disposal 20 5,525 192,988 Pollution control 21 22 Subtotal 23 5,525 235,971 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 300 24,860 29 Subtotal 30 300 24,860 Social and family services General assistance 31 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 35 Subtotal 36 Recreation and cultural services Parks and recreation 37 8,351 45,951 Libraries 38 Other cultural 39 200 Subtotal 40 8,351 46,151 Planning and development Planning and zoning 41 34,559 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 4,523 13,370 Tile drainage/shoreline assistance 45 \\\\\\\\\\\\\\\\\\\ 29,394 \\\\\\\\\\\\\\\\\\\ 46 Subtotal 47 33,917 47,929 Electricity 48 Gas 49 Telephone 50 Total 51 483,078 33,917 747,910 " includes Ontario financing of capital loan repayments(for details see schedule 15) 4 (8) transfers inter- to own other functional total funds transfers transfers expenditure 4 5 6 7 8 $ $ $ $ $ Total of column 2 includes: 6,276 290,739 1 Payments to Ontario in respect of Down town Revitalization 81 Program loan 26,926 100,548 2 Accrued interest(enter an amount 202 3 only if the change to the accrual 12,107 12,107 4 basis was made in this reporting 57,215 5 year) 82 6 26,926 12,107 170,072 7 Interest portion of transit debt charges incl line 10 83 109,142 460,704 8 80,987 9 10 11 13,850 12 13 14 109,142 555,541 15 Total of column 3 includes: Ontario Clean Water Agency 16 Provincial projects service charges 17 -water 52 1,211 24,791 648 26,650 18 -sewer 53 41,772 19 Provincial projects frontage and 198,513 20 connect chrgs-water 57 21 -sewer 58 _ 22 Joint projects operating charges 24,791 648 266,935 23 -water 54 -sewer 55 24 OPP policing contracts 56 _ 25 Short term interest cost 60 662 26 27 25,160 28 Total of column 5 includes: 29 Grants to charitable and non-profit 25,160 30 organization 62 3,450 Grants to universities 63 900 900 31 Contributions to UNCONSOLIDATED 32 joint local boards 33 -Health Unit 64 34 -District welfare board 65 35 -Home for the aged 66 900 900 36 -Recreation board(s) 67 -Fire area boards 68 575 1,050 55,927 37 -Suburban road comm 69 38 - 70 200 39 - 71 575 1,050 56,127 40 34,559 41 Total of column 7 includes: 1,500 1,500 42 Members of council 72 36,885 43 17,893 44 \\\\V\\\\\\\\\\\\\ \\\\\\\\\\\\\\\\\\\ \\\\\\\\\\\\\\\\\\\ 29,394 45 Line 51 of column 7 includes: 46 1,500 83,346 47 Payments in respect of long term com- mitments and liabilities financed from 48 revenue,as approved by the Ontario 49 Municipal Board or Council as the case 50 may be. Exclude debt charges reported in column 2. 73 167,710 1,6,205 1,448,820 51 Municipality TOWNSHIP OF BAYHAM 5 ANALYSIS OF CAPITAL OPERATIONS (9) for the year ended December 31, 1994 1 Unfinanced capital outlay(Unexpended capital financing)at the $ beginning of the year 1 1,245 Sources of financing Contributions from own funds Revenue fund 2 147,710 Reserves and reserve funds 3 Subtotal 4 147,710 Long term liabilities incurred Central Mortgage and Housing Corporation 5 Ontario Financing Authority 7 Commercial Area Improvement Program 9 Other 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 13 937 Sinking fund debentures 14 15 16 17 Subtotal" 18 937 Grants and loan forgiveness Ontario 20 272,050 Canada 21 Other municipalities 22 Subtotal 23 272,050 Other financing Prepaid special charges 24 308 Proceeds from sale of fixed assets 25 Investment income From own funds 26 Other 27 Donations 28 30 31 Subtotal 32 308 Total sources of financing 33 421,005;, Applications Own expenditures Short term interest costs 34 Other 35 461,810 Subtotal 36 461,810 Transfers of proceeds from long term liabilities to: Other municipalities 37 Unconsolidated local boards 38 Individuals 39 Subtotal 40 Transfers to reserves, reserve funds and the revenue fund 41 Total applications 42 461,810 Unfinanced capital outlay(Unexpended capital financing)at the end of the year 43 42,050 Amount reported on line 43 analyzed as follows: Unapplied capital receipts 44 To be recovered from: -taxation or user charges within term of council 45 -proceeds from long term liabilities 46 42,050 -transfers from reserves and reserve funds 47 -other(specify) 48 Total unfinanced capital outlay(unexpended capital financing 49 42,050 " amount in line 18 raised on behalf of other municipalities 19 Municipality TOWNSHIP OF BAYHAM 6 ANALYSIS OF CAPITAL GRANTS (10) AND OWN EXPENDITURES CAPITAL GRANTS for the year ended December 31, 1994 TOTAL Ontario Canada other OWN grants grants municipalities EXPENDITURES 1 2 3 4 $ $ $ $ General government 1 6,276 Protection to persons and property Fire 2 6,926 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 6,926' Transportation services Roadways 8 177,450 286,592 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 177,450 286,592: Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 94,600 161,441 Garbage collection 19 Garbage disposal 20 Pollution control 21 22 Subtotal 23 94,600 161,441 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 _ Cemeteries 28 29 Subtotal 30 Social and family services General assistance 31 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 35 Subtotal 36 Recreation and cultural services Parks and recreation 37 575 Libraries 38 Other cultural 39 Subtotal 40 575 Planning and development Planning and zoning 41 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 Tile drainage/shoreline assistance 45 ///////////////////////////////////////////////////////// /////////////////////////// 46 Subtotal 47 Electricity 48 Gas 49 Telephone 50 Total 51 272,050 461,810 Municipality TOWNSHIP OF BAYHAM 7 ANALYSIS OF NET LONG TERM (11) LIABILITIES BY FUNCTION as at December 31, 1994 1 General government 1 Protection to persons and property Fire 2 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 Transportation services Roadways 8 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 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 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 29 Subtotal 30 Social and family services General assistance 31 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 35 Subtotal 36 Recreation and cultural services Parks and recreation 37 Libraries 38 Other cultural 39 Subtotal 40 Planning and development Planning and Zoning 41 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 7,159 Tile drainage/shoreline assistance 45 71,152 46 Subtotal 47 78,311 Electricity 48 Gas 49 Telephone 50 Total 51 78,311 ANALYSIS OF LONG TERM Municipality 8 LIABILITIES AND COMMITMENTS TOWNSHIP OF BAYHAM (12) for the year ended December 31, 1994 1 $ 1.Calculation of debt burden of the municipality All debt issued by the municipality,predecessor municipalities and consolidated entities :To Ontario and agencies 1 71,152 :To Canada and agencies 2 :To other 3 7,159 Subtotal 4 78,311 Plus: All debt assumed by the municipality from others 5 Less: All debt assumed by others : Ontario-special purpose loans 80 : Ontario-other 81 : Schoolboards 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 municipal 12 -enterprises and other 13 Subtotal 14 0 Total 15 78,311 Amount Reported in Line 15 Analysed as Follows: Sinking fund debentures 16 Installment(serial)debentures 17 78,311 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.dollars-Canadian dollar equivalent included in line 15 above 25 -par value of this amount in U.S.dollars 26 Other -Canadian dollar equivalent included in line 15 above 27 -par value of this amount in 28 $ 3. Interest earned on sinking funds and debt retirement funds during the year Own funds 29 Ministry of the Environment-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 46,381 Total liability under OMERS plans - initial unfunded(payable over_years)(number of employees_) 34 - actuarial deficiency(payable over_years) 35 Total liability for own pension funds - initial unfunded(payable over_years)(number of employees ) 36 - actuarial deficiency(payable over_years) 37 Outstanding loans guaranteed(payable over years) 38 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 42 43 44 Total 45 46,381 Municipality 8 TOWNSHIP OF BAYHAM continued(12) 6.Ontario Clean Water Agency Provincial Projects accumulated total surplus outstanding debt (deficit) capital obligation charges 1 2 3 $ $ $ Water projects-for this municipality only 46 -share of integrated project(s) 47 (1,080) 2,456 130 Sewer projects-for this municipality only 48 -share of integrated project(s) 49 principal interest 1 2 7. 1994 Debt charges $ $ Recovered from the consolidated revenue fund -general tax rates* 50 -special area rates and special charges 51 -benefitting landowners 52 25,540 8,377 -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 25,540 8,377 8. Future principal and interest payments on existing net debt recoverable from the recoverable from recoverable from consolidated revenue fun reserve funds nconsolidated entities principal interest principal interest principal interest 1 2 3 4 5 6 $ $ $ $ $ $ 1995 60 15,766 6,307 1996 61 11,691 5,033 1997 62 11,032 4,049 1998 63 6,680 3,186 1999 64 6,197 2,651 2000-2004 65 26,945 5,348 2005 onwards 79 Interest to be earned on sinking funds* 69 Downtown revital- ization program 70 Total 71 78,311 26,574 0 0 0 0 'includes interest to be earned on Ministry of the Environment debt retirement funds 9. Future principal payments on expected new debt 1 1995 72 1996 73 28,800 1997 74 34,700 1998 75 41,100 1999 76 48,100 Total 77 152,700 10.Other notes(attach supporting schedule as required) Municipality TOWNSHIP OF BAYHAM CONTINUITY OF UPPER TIER AND SCHOOL BOARD LEVIES for the year ended December 31, 1994 balance at beginning amounts supplementary total UPPER TIER of year requisitioned taxes expended Included in general mill rate for 1 2 3 4 upper tier purposes $ $ $ $ General requisition 1 539,776 7,890 547,666 Special purpose requisitions Water rate 2 Transit rate 3 Sewer rate 4 Library rate 5 Road rate 6 7 8 9 10 Sub levied by mill rate-general 11 (2) 539,776 7,890 547,666 Special purpose requisitions Water 12 Transit 13 Sewer 14 Library 15 16 17 Sub levied millrate-special areas 18 Special charges 19 Direct water billings 20 Sewer surcharge direct water bills 21 Total region or county 22 (2) 539,776 7,890 547,666< pupils' balance at fees,share beginning amounts supplementary of trailer SCHOOL BOARDS of year requisitioned taxes licences 1 2 3 4 $ $ $ $ Elementary public(specify) Elgin County Board of Education 30 (2) 593,594 9,446 31 Elementary separate(specify) Elgin County Separate School Board 40 80,746 357 41 42 Secondary public(specify) Elgin County Board of Education 50 (2) 541,344 8,609 51 Secondary separate(specify) Elgin County Separate School Board 70 63,508 280 71 72 Total school boards 36 (4) 1,279,192 18,692 9LT (13) 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 $ $ $ $ $ $ $ 537,316 10,352 547,668 11 18 19 20 21 537,316 10,352 547,668 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 $ $ $ $ $ $ $ 603,040 591,500 11,542 _ 603,042 30 31 81,103 79,806 1,297 81,103 40 41 42 549,953 539,085 10,870 549,955 50 51 63,788 62,567 1,221 63,788 70 71 72 1,297,884 1',272,958 24,930 1,297,888 36 Municipality TOWNSHIP OF BAYHAM 10 CONTINUITY OF RESERVES AND RESERVE FUNDS (15) for the year ended December 31, 1994 1 $ Balance at beginning of year 1 652,470 Revenues Contributions from revenue fund 2 20,000 Contributions from capital fund 3 Development Charges Act 67 Lot levies and subdivider contributions 60 Recreational land(the Planning Act) 61 11,500 Investment income-from own funds 5 -other 6 66 9 10 11 12 Total revenue 13 31,566 Expenditures Transferred to capital fund 14 Transferred to revenue fund 15 17,048 Charges for long term liabilities- principal and interest 16 Loss on investments 63 942 20 21 Total expenditure 22 17,990 Balance at end of year for: Reserves 23 629,400 Reserve funds 24 36,646 Total 25 666,046 analysed as follows: Working funds 26 350,000 Contingencies 27 Ontario Clean Water Agency fund for renewals,etc. -sewer 28 -water 29 Replacement of equipment 30 199,400 Sick Leave 31 Insurance 32 Workers' compensation 33 Capital expenditure- general administration 34 - roads 35 -sanitary and storm sewers 36 - parks and recreation 64 - library 65 -other cultural 66 -water 38 -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 25,935 Parking revenues 45 Debenture repayment 47 Exchange rate stabilization 48 Waterworks current purposes 49 Transit current purposes 50 Library current purposes 51 Fire capital expenditure 52 80,000 Eden improvements 53 10,711 54 55 56 57 Total 58 666,046 Municipality TOWNSHIP OF BAYHAM ANALYSIS OF CONSOLIDATED YEAR END BALANCES 11 as at December 31, 1994 (16) 1 2 $ $ ASSETS portion of cash Current assets not in cht bank Cash 1 242,125 2,050 Accounts receivable Canada 2 21,781 Ontario 3 323,322 Region or county 4 4,007 portion of Other municipalities 5 7,341 taxes School boards 6 2,718 receivable for Waterworks 7 business Other(including unorganized areas) 8 3,593 taxes Taxes receivable Current year's levies 9 171,933 985 Previous year's levies 10 65,360 344 Prior years' levies 11 66,525 Penalties and interest 12 40,084 120 Less allowance for uncollectables 13 (4,300) (500) Investments(market value$ Canada 14 Provincial 15 Municipal 16 portion • Other 17 of line 20 for Other current assets 18 7,982 tax sale/tax Capital outlay to be recovered in future years 19 78,311 registration Other long term assets 20 Total 21 1,030,782 portion of LIABILITIES loans not from Current liabilities chartered banks Temporary loans-current purposes 22 -capital -Ontario 23 -Canada 24 - Other 25 Accounts payable and accrued liabilities Canada 26 7,675 Ontario 27 20,487 Region or county 28 Other municipalities 29 648 School boards 30 Trade accounts payable 31 124,392 Other 32 28,500 Other current liabilities 33 1,090 Net long term liabilities Recoverable from the Consolidated Revenue Fund - general tax rates 34 -special area rates and special charges 35 -benefitting landowners 36 78,311 - user rates(consolidated entities) 37 Recoverable from Reserve Funds 38 Recoverable from unconsolidated entities 39 Less: Own holdings 40 Reserves and reserve funds 41 666,046 Accumulated net revenue(deficit) General revenue 42 102,467 Special charges and special areas(specify) Street lighting 43 7,448 Drainage maintenance 44 (15,221) 45 46 Consolidated local boards(specify) Transit operations 47 Water operations 48 Libraries 49 . Cemeteries 50 49,503 Recreation,community centres and arenas 51 1,486 52 53 54 55 Region or county 56 School boards 57 Unexpended capital financing/(unfinanced capital outlay) 58 (42,050) Total 59 1,030,782 STATISTICAL DATA Municipality 12 for the year ended December 31, 1994 TOWNSHIP OF BAYHAM (17) 1. Number of continuous full time employees as at December 31 1 Administration 1 2 Non-line Departmental Support Staff 2 2 Fire 3 Police 4 Transit 5 Public Works 6 6 Health Services 7 Homes for the Aged 8 Other Social Services 9 Parks and Recreation 10 Libraries 11 Planning 12 Total 13 10 Continuous full time employees December 31 Other 1 2 $ $ 2.Total expenditures during the year on: Wages and salaries 14 323,050 99,173 Employee benefits 15 75,747 5,402 1 3. Reductions of tax roll during the year(lower tier municipalities only) Cash collections: Current year's tax 16 2,649,151 Previous years' tax 17 194,855 Penalties and Interest 18 51,421 Subtotal 19 2,895,427 Discounts allowed 20 3,064 Tax adjustments under section 363 and 364 of The Municipal Act -amounts added to the roll 22 ( -amounts written off 23 11,468 Tax adjustments under sections 421,441 and 442 of The Municipal Act -recoverable from upper tier and school boards 24 3,786 -recoverable from general municipal revenues 25 1,987 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 2,915,732 Amounts added to the tax roll for collection purposes only 30 31,444 Business taxes written off under subsection 441(1)of the Municipal Act 81 4,167 4.Tax due dates for 1994(lower tier municipalities only) 1 Interim billings: Number of installments 31 2 Due date of first installment(MMDDYY) 32 02/28/94 Due date of last installment(MMDDYY) 33 05/31/94 Final Billings: Number of installments 34 2 Due date of first installment(MMDDYY) 35 08/31/94 Due date of last installment(MMDDYY) 36 11/30/94 Supplementary taxes levied with 1995 due date 37 5. Projected capital expenditures and long term long term financing requirements financing requirements as at December 31 submitted but forecast not approved not yet yet submitted gross by the O.M.B. approved by the to the O.M.B expenditure or council O.M.B. or council or council 1 2 3 4 $ $ $ $ Estimated to take place In 1995 58 900,000 78,400 In 1996 59 285,000 20,000 300,000 In 1997 60 285,000 20,000 In 1998 61 285,000 20,000 In 1999 62 285,000 16,100 Total 63 2,040,000 154,500 0 300,000 balance in fund loans outstanding 1 2 $ $ 6. Ontario Home Renewal trust fund at year end 82 6,990 6,990 Municipality 12 TOWNSHIP OF BAYHAM continued(17) 7.Analysis of direct water and sewer billings as at December 31 water number of 1994 billings for residential residential all other computer units units properties use only 1 2 3 4 $ $ In this municipality 39 8 1,355 1,043 In other municipalities(specify municipality) 40 41 42 43 64 sewer number of 1994 billings residential residential all other units units properties 1 2 3 $ $ 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 1 2 and sewer services but which are not on direct billing 66 NIL NIL 8. Selected investments of own sinking funds as at December 31 other own municipalities, municipality school boards Province Federal 1 2 3 4 $ $ $ $ Own sinking funds 83 NIL NIL NIL NIL 9. Borrowing from own reserve funds 1 Loans or advances due to reserve funds as at December 31 84 500 10. Joint boards consolidated by this municipality this municipal- contribution ity's share of for total board from this total municipal computer expenditure municipality contributions use only 1 2 3 4 $ $ °ib name of joint boards 53 54 NOT APPLICABLE 55 56 57 tile drainage, 11.Applications to the Ontario Municipal shoreline assist- Board or to Council ance,downtown revitalization, other other electricity, submitted submitted gas,telephone to O.M.B. to council total 1 2 4 3 $ $ $ $ Approved not financed Dec. 31, 67 106,500 1,245 107,745 Approved in 1994 68 48,000 48,000 Financed in 1994 69 937 937 No long term financing necessar 70 308 308 Balance approved but not financed as at December 31, 1994 71 106,500 0 48,000 154,500 Applications submitted but not approved as at December 31, 1994 72 12. Forecast of total revenue fund expenditures 1995 1996 1997 1998 1999 1 2 3 4 5 $ $ $ $ $ 73 1,600,000 1,650,000 1,700,000 1,750,000 1,800,000 Municipality 15 TOWNSHIP OF BAYHAM (20) ONTARIO FINANCING OF CAPITAL LOAN REPAYMENTS for the year ended December 31, 1994 principal interest 1 2 $ $ General Government 1 Protection to persons and property Fire 2 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 Transportation services Roadways 8 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 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 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 29 Subtotal 30 Social and family services General assistance 31 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 35 Subtotal 36 Recreation and cultural services Parks and recreation 37 Libraries 38 Other cultural 39 Subtotal 40 Planning and development Planning and zoning 41 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 Tile drainage/shoreline assistance 45 46 Subtotal 47 Electricity 48 Gas 49 Telephone 50 Total 51 NIL NIL Doane Raymond :? Chartered Accountants Canadian Member Firm of Grant Thornton International AUDITORS' REPORT 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 Township of Bayham 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 Township'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. �7 _ Chartered Accountants Fort Erie, Ontario April 6, 1995 121 Garrison Road Fort Erie Ontario L2A 6G6 Tel: (905)871-0932 Fax:(905)871-9325 Municipality TOWNSHIP OF BAYHAM 13 GRANT INFORMATION (18) for the year ended December 31, 1994 ANALYSIS OF REVENUE FUND REVENUES 1 Note: Upper tiers use column 4 only upper tier own purposes purposes 2 4 $ $ Taxation Direct water billings on ratepayers-own municipalit 2 2,398 Sewer surcharge on direct water billings-own munici 4 Payments in lieu of taxes Subtotal 18 7,214 ANALYSIS OF TAXATION 2LT LOCAL TAXABLE ASSESSMENT residential commercial and farm and industrial business I.Own purposes 1 2 3 (a)Levied by mill rate $ $ $ General 6,659,364 644,700 155,795 police villages at reduced rates farms at reduced rates ///////////////////// /////////////////////// TAXES LEVIED commercial and industrial business total 7 8 12 $ $ $ Subtotal levied by mill rate 90,508 21,976 /////////////////////// Share of telephone and telegraph taxation //11//11///////////// ///////////////////// 20,466 Total own purposes taxation ///////////////////// ///////////////////// 962,693 II. Upper tier purposes Subtotal levied by mill rate 52,829 12,766 _/////////////////////// Share of telephone and telegraph taxation 1/111//////////////// 1//1/11////////////// 10,352 Total upper tier taxation 1///1/1/1//////////// ///////////////////// 547,668 ANALYSIS OF CAPITAL OPERATIONS 5 1 Other financing Prepaid special charges 24 308 Doane Raymond a Chartered Accountants Canadian Member Firm of Grant Thornton International Mr. Donald MacLeod, Clerk-Treasurer Township of Bayham Our examination of the financial statements of the Corporation of the Township of Bayham for the year ended December 31, 1994 was made for the purpose of forming an opinion on the financial statements referred to in our auditors' report to the Members of Council, Inhabitants and Ratepayers dated April 6, 1995. At your request, we have assisted you in the preparation of the additional schedules and analyses as listed below: Street Light Areas Continuity of Accounts S1 Cemetery Boards Balance Sheet C1-1, C1-2 Statement of Revenue and Expenditure C2-1, C2-2 The above-noted schedules and analyses have not been subjected to the auditing procedures applied in the examination of the financial statements and accordingly we do not express an opinion on the fair presentation of this information. Chartered Accountants Fort Erie, Ontario April 6, 1995 121 Garrison Road Fort Erie Ontario L2A 6G6 Tel: (905)871-0932 Fax:(905)871-9325 TOWNSHIP OF BAYHAM S1 STREET LIGHT AREAS CONTINUITY OF ACCOUNTS for the year ended December 31, 1994 Total Corinth Eden Richmond Straffordville Talbot $ $ $ $ $ $ Account balances at the beginning of the year, to be used to offset taxation 10,684 558 523 381 8,614 608 Special areas taxation 10,613 640 4,500 1,589 2,979 905 Street light operation and maintenance (13,849) (765) (4,359) (1,821) (6,386) (518) Account balance at the end of the year, to be used to offset taxation 7.448 Ala 664 149 5.207 1E5 C1-1 TOWNSHIP OF BAYHAM CEMETERY BOARDS BALANCE SHEET as at December 31, 1994 Bayham Total West Calton Claus Dobbie Eden $ $ $ $ $ $ Assets Cash 44,967 487 130 1,146 840 5,088 Receivable, Care and Maintenance Fund 4,870 13 803 476 937 Receivable, Canada 110 22 Perpetual Care Funds held by Township 124,866 8,501 16,068 2,646 9,714 20,159 Total assets 174.813 9.001 17.001 3.792 11.052 26.184 Payables 444 100 Surplus 49,503 400 933 1,146 1,338 6,025 Reserve for Care and Maintenance Fund 124,866 8,501 16,068 2,646 9,714 20,159 Total surplus and reserve 174.813 9.001 17 001 3.792 11.052 26.184 C2-1 STATEMENT OF REVENUE AND EXPENDITURE for the year ended December 31, 1994 Balance at the beginning of the year 48,861 1,005 1,030 1,143 1,616 6,744 Revenue Sale of plots 5,200 500 1,250 Burial charges 3,450 Donations and sundry 4,577 300 10 1,290 Income from funds held by Township 5,899 313 803 132 476 937 Interest on bank deposits 777 22 1 3 3 129 19,903 835 1,104 135 489 3,606 Expenditure Administration and general 784 1 329 Maintenance 13,549 1,140 1,200 132 567 2,586 Transfer to Care and Maintenance Fund 4,928 300 200 1,410 19,261 1,440 1,201 132 767 4,325 Balance at the end of the year 49.503 400 933 1.146 1.338 6.025 C1-2 TOWNSHIP OF BAYHAM CEMETERY BOARDS BALANCE SHEET as at December 31, 1994 Edison Old Port Pioneer Firbv Guysboro Light Burwell Baptist Smuck Straffordville $ $ $ $ $ $ $ Assets Cash 6,896 2,636 7,508 1,919 18,317 Receivable, Care and Maintenance Fund 1,050 94 153 246 1,098 Receivable, Canada 3 85 Perpetual Care Funds held by Township 10,771 1,169 21,300 1,875 3.060 4,930 24,673 Total assets 10.771 1.169 29.249 4.605 10.721 7.095 44.173 Payables 29 300 15 Surplus 7,920 2,730 7,361 2,165 19,485 Reserve for Care and Maintenance Fund 10,771 1.169 21,300 1.875 3,060 4,930 24.673 Total surplus and reserve 10/71 1.169 29.249 4.605 10/21 7.095 44.173 C2-2 STATEMENT OF REVENUE AND EXPENDITURE for the year ended December 31, 1994 Balance at the beginning of the year Nil Nil 7,304 2.833 7.490 2.165 17.531 Revenue Sale of plots 500 2,950 Burial charges 3,450 Donations and sundry 195 110 2,672 Income from funds held by Township 539 58 1,050 94 153 246 1,098 Interest on bank deposits14 3 18 5 579 539 58 1.759 97 171 361 10,749 Expenditure Administration and general 28 25 11 390 Maintenance 539 58 815 175 300 350 5,687 Transfer to Care and Maintenance Fund300 2,718 539 58 1.143 200 300 361 8,795 Balance at the end of the year Nil Nil 7.920 2.730 7.361 2.165 19.485 ONTARIO MINISTRY OF MUNICIPAL AFFAIRS 1994 FINANCIAL INFORMATION RETURN Please read instructions before completing (Round amounts to nearest dollar) Municipality: TOWNSHIP OF BAYHAM Status: TOWNSHIP Regn/Cty/Dist: Cnty/Mn Code: 3401 from Assessment Roll Is this an upper tier municipality?: N (Y/N) Are merged areas being reported?: N (Y/N) Computer use: 1994 FINANCIAL INFORMATION RETURN MUNICIPALITY: TOWNSHIP of BAYHAM 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 4 Analysis of Revenue Fund Expenditures X 5 Analysis of Capital Operations X 6 Analysis of Capital Grants and Own Expenditures X 7 Analysis of Net Long Term Liabilities By Function X 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 11 Analysis of Consolidated Year End Balances X 12 Statistical Data _X 15 Ontario Financing of Capital Loan Repayments _X- 13 Grant Information X 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: Eden Community Centre Board • • Bayham Recreation, Parks and • Straffordville Community Centre Board • ' Bayham West Cemetery Board ' Calton Cemetery Board • ' Claus Cemetery Board • ' Dobbie Cemetery Board • ' Eden Cemetery Board • ' Edison Pioneer Cemetery Board • ' Firby Cemetery Board • ' Guysboro Cemetery Board • ' Light Cemetery Board • ' Old Port Burwell Baptist Cemetery Board ' Smuck Cemetery Board ' Straffordville Cemetery 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 Towrtabip.pf.•Bayham (Auditor's firm or name of Municipality) Questions regarding the information contained in them should be addressed to Robert W. Mann, C.A., P. 0. Box 160, Straffordville, Ontario, NOJ 110 an (905) 871-0561 (Area code and telephone) 10(11/11AAdezeiri4 Date .M... . ./7. . . . . .. .1995 Municipal Treasurer Doane Raymond 4 Chartered Accountants Canadian Member Firm of Grant Thornton International ACCOUNTANTS' REPORT IN CONNECTION WITH SCHEDULES 1 TO 11 AND 15 OF THE FINANCIAL INFORMATION RETURN To the Ministry of Municipal Affairs Our audit of the financial statements of the Corporation of the Township of Bayham for the year ended December 31, 1994 was made for the purpose of forming an opinion on the financial statements referred to in our auditors' report to the Members of Council, Inhabitants and Ratepayers dated April 6, 1995. Schedules 1 to 11 and 15 of the 1994 Financial Information Return have not been prepared on the same basis as the 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 Township of Bayham for the year ended December 31, 1994: (a) We have compared the amounts disclosed on these schedules to the books and records of the Township 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. o' — `--- /2 Chartered Accountant Fort Erie, Ontario April 6, 1995 121 Garrison Road Fort Erie Ontario L2A 6G6 Tel: (905)871-0932 Fax:(905)871-9325 SCHEDULE 1 TOWNSHIP OF BAYHAM ANALYSIS OF REVENUE FUND upper school REVENUES total tier board own For the year ending Dec 31, 1994 revenue purposes purposes purposes Note: Upper tiers use column 4 only 1 2 3 4 $ $ $ $ Taxation Taxation from schedule 2LT (or requsitions from schedule 2UT) 1 2,808,249 547,668 1,297,888 962,693 Direct water billings on ratepayers -- own municipality 2 2,398 2,398 -- other municipalities 3 0 Sewer surcharge on direct water billings -- own municipality 4 0 -- other municipalities 5 0 Subtotal 6 2,810,647 547,668 1,297,888 965,091 Payments in lieu of taxes Canada 7 0 Canada enterprises 8 0 Ontario The Municipal Tax Assistance Act 9 6,623 6,623 The Municipal Act, section 160 10 0 Other 11 0 Ontario enterprises Ontario Housing Corporation 12 0 Ontario Hydro 13 591 591 Liquor Control Board of Ontario 14 0 Other 15 0 Municipal enterprises 16 0 Other municipalities and enterprises 17 0 Subtotal 18 7,214 0 0 7,214 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 xxxxxxxxxxxxx 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 28 127,168 127,168 Revenues for specific functions Ontario specific grants 29 289,005 289,005 Canada specific grants 30 0 0 Other municipalities--grants and fees 31 13,468 13,468 Fees, service charges and donations 32 79,608 79,608 Subtotal 331 382,081 0 0 382,081 Other revenue Trailer revenue and licences 341 0 Licences and permits 351 54,761 54,761 Fines 371 0 Penalties and interest on taxes 381 47,426 47,426 Investment income--from own funds 39 0 --other 401 22,554 22,554 Sale of publications, equipment, etc. 421 0 Contributions from capital fund 431 0 Contributions from reserves and reserve funds 44 17,048 17,048 Contributions from non consolidated entities 45 0 Other 46 2,530 2,530 47 0 48 0 Sale of land 49 12,396 12,396 Subtotal 50 156,715 0 0 156,715 Total revenue 51 3,483,825 547,668 1,297,888 1,638,269 SCHEDULE 2LT TOWNSHIP OF BAYHAM 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 $ $ $ (a) Levied by mill rate General 01010 6,659,364 644,700 155,795 police villages at reduced rates 0102 farms at reduced rates 0103 01 01 Special area rates and police villages Street Lighting - Cornith 01 85,143 1,066 315 Street Lighting - Eden 01 252,569 2,382 755 Street Lighting - Richmond 01 181,453 4,924 1,470 Street Lighting - Straffordville 01 670,628 112,367 51,075 Street Lighting - Talbot 01 108,349 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 connect'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 Su▪btotal special chg on tax bills xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Total own purposes taxation xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx II. Upper tier purposes (a) Levied by mill rate General 02010 6,659,364 644,700 155,795 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 connect'n charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Fire service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Su▪btotal special chg on tax bills xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Total upper tier taxation xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx III School board purposes Elementary public Elgin County Board of Education 0301 5,875,955 592,305 144,005 0301 Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Subtotal elementary public xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Elementary separate Elgin County Separate School Board 0401 783,409 52,395 11,790 0401 0401 Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Subtotal elementary separate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Secondary public Elgin County Board of Education 0501 5,875,955 592,305 144,005 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 783,409 52,395 11,790 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 TOWNSHIP OF BAYHAM MILL RATES TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES commercial � resident. industrial residential commercial presidential commercial total & farm & business and farm & industrial business and farm & industrial business cols 6 to 11 4 5 6 7 8 9 10 11 12 $ $ $ $ $ $ $ 118.5830 139.5100 789,687 89,942 21,735 8,419 3,554 1,460 914,797 0 0 0 0 6.9150 8.1350 589 9 2 40 2 642 17.5600 20.6590 4,435 49 16 4,500 8.4080 9.8920 1,526 49 14 1,589 3.4770 40.9000 2,332 459 209 13 14 3,027 7.6140 825 81 906 0 0 xxxxxxxxxx 01400 799,394 90,508 21,976 8,540 3,567 1,476 925,461 xxxxxxxxxx 01210 20,466 20,466 xxxxxxxxxx 01220 513 513 xxxxxxxxxx 01230 0 xxxxxxxxxx 01240 135 135 xxxxxxxxxx 01250 0 xxxxxxxxxx 01260 0 xxxxxxxxxx 01270 16,118 16,118 xxxxxxxxxx 01280 0 xxxxxxxxxx 01290 xxxxxxxxxx xxxxxxxxxx 0 xxxxxxxxxx 01300 0 xxxxxxxxxx 01310 16,766 20,466 0 0 0 0 37,232 xxxxxxxxxx 01320 816,160 110,974 21,976 8,540 3,567 1,476 962,693 69.6510 81.9430 463,831 52,829 12,766 4,945 2,087 858 537,316 0 0I 0I 0 xxxxxxxxxx 02400 463,831 52,829 12,766 4,945 2,087 858 537,316 xxxxxxxxxx 02210 10,352 10,352 xxxxxxxxxx 02220 0 xxxxxxxxxx 02230 0 xxxxxxxxxx 02240 0 xxxxxxxxxx 02250 0 xxxxxxxxxx 02300 0 xxxxxxxxxx 02310 0 10,352 0 0 0 0 10,352 xxxxxxxxxx 02320 463,831 63,181 12,766 4,945 2,087 858 547,668 86.3300 101.5650 507,271 60,157 14,626 5,829 2,554 1,063 591,500 0 xxxxxxxxxx 03210 11,542 11,542 xxxxxxxxxx 03320 507,271 71,699 14,626 5,829 2,554 1,063 603,042 92.4990 108.8220 72,464 5,702 1,283 322 35 79,806 0 0 xxxxxxxxxx 04210 1,297 1,297 xxxxxxxxxx 04320 72,464 6,999 1,283 322 35 0 81,103 78.6800 92.5650 462,320 54,826 13,330 5,312 2,328 969 539,085 0 xxxxxxxxxx 05210 10,870 10,870 xxxxxxxxxx 05320 462,320 65,696 13,330 5,312 2,328 969 549,955 72.5180 85.3150 56,811 4,470 1,006 252 28 62,567 0 0 xxxxxxxxxx 07210 1,221 1,221 xxxxxxxxxx 07320 56,811 5,691 1,006 252 28 0 63,788 xxxxxxxxxx 08320 1,098,866 150,085 30,245 11,715 4,945 2,032 1,297,888 SCHEDULE 3 TOWNSHIP OF BAYHAM ANALYSIS OF CURRENT REVENUES other FOR SPECIFIC FUNCTIONS Ontario municip'ties fees, service For the year ending Dec 31, 1994 specific Canada grants, fees & charges & grants* grants service charges donations I 1 2 3 4 $ $ $ $ General government 1 846 Protection to persons and property Fire 2 775 2,850 Police 3 Conservation authority 4 Protective inspection and control 5 9 6 Subtotal 7 775 0 2,850 9 Transportation services Roadways 8 179,915 3,671 189 Winter control 9 39,925 3,671 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 219,840 0 7,342 189 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 Garbage disposal 20 56,307 2,850 490 Pollution control 21 22 Subtotal 23 56,307 0 2,850 490 Health services Public health services 24 Public health inspection and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 7,999 29 Subtotal 30 0 0 0 7,999 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 21,585 Libraries 38 Other cultural 39 Subtotal 401 0 0 0 21,585 Planning and development Planning and zoning 411 6,666 19,125 Commercial and industrial 42 Residential development 431 Agricultural and reforestation 441 5,417 426 Tile drainage/shoreline assistance 451 xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx 29,365 46 Subtotal 471 12,083 0 426 48,490 Electricity 481 Gas 491 Telephone 501 Total 511 289,005 0 13,468 79,608 * includes Ontario financing of capital loans repayments (for details see schedule 15) SCHEDULE 4 TOWNSHIP OF BAY 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 1 155,404 129,059 6,276 Protection to persons and property Fire 2 49,161 24,461 26,926 Police 3 202 Conservation authority 4 Protective inspection and control 5 41,350 15,865 6 Subtotal 7 90,511 0 40,528 26,926 Transportation services Roadways 8 176,965 174,597 109,142 Winter control 9 46,022 34,965 Transit 10 Parking 11 Street lighting 12 13,850 Air transportation 13 14 Subtotal 15 222,987 0 223,412 109,142 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 1,211 24,791 Garbage collection 19 41,772 Garbage disposal 20 5,525 192,988 Pollution control 21 22 Subtotal 23 5,525 0 235,971 24,791 Health services Public health services 24 Public health inspection and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 300 24,860 29 Subtotal 30 300 0 24,860 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 371 8,351 45,951 575 Libraries 38 Other cultural 391 200 Subtotal 40 8,351 0 46,151 575 Planning and development 1 Planning and zoning 411 34,559 Commercial and industrial 421 Residential development 43 Agricultural and reforestation 441 4,523 13,370 Tile drainage/shoreline assistance 451 xxxxxxxxxxxxxx 29,394 xxxxxxxxxxxxx xxxxxxxxxxxxx 46 Subtotal 47 0 33,917 47,929 0 Electricity 48 Gas 49 Telephone 50 Total 51 483,078 33,917 747,910 167,710 * includes Ontario financing of capital loans repayments (for details see schedule 15) HAM SCHEDULE 4 TOWNSHIP OF BAYHAM ANALYSIS OF REVENUE FUND EXPENDITURES inter- For the year ending Dec 31, 1994 other functional total 8 transfers transfers expenditure $ 1 5 6 7 $ $ $ 1 Total of column 2 includes: Payments to Ontario in respect of Down- 290,739 I1 town Revitalization Program loans 81 Accrued interest (enter an amount only 100,548 2 if the change to the accrual basis 202 3 was made in this reporting year) 82 12,107 12,107 4 57,215 5 Interest portion of transit debt charges 0 6 included on line 10 83 12,107 0 170,072 7 460,704 8 Total of column 3 includes: 80,987 9 Ministry of the Environment 0 10 Provincial projects service charges 0 11 --water 52 1,211 13,850 12 --sewer 53 0 13 Provincial projects frontage and 0 14 connection charges--water 57 0 0 555,541 15 --sewer 58 Joint projects operating charges 0 16 --water 54 0 17 --sewer 55 648 26,650 18 O.P.P. policing contracts 56 41,772 19 Short term interest costs 60 662 198,513 20 1 0 21 0 22 Total of column 5 includes: 648 0 266,935 23 Grants to charitable and non-profit organizations 62 3,450 0 24 Grants to universities and colleges 63 0 25 Contributions to UNCONSOLIDATED 0 26 joint local boards 0 27 Health unit 64 25,160 28 District welfare board 65 0 29 Home for the aged 66 0 0 25,160 30 Recreation board(s) 67 Fire area board 681 900 900 131 Suburban roads commission 691 0 13270 0 133711 0 134 1 0 135 1 I 900 0 900 136 Line 1 of column 7 includes: Members of council 721 36,885 1,050 55,9277 137 1 1 20039 Line 51 of column 7 includes: 1,050 0 56,127 140 Payments in respect of long term commit- I 1 ments and liabilities financed from revenue, 1 1 34,559 141 1 as approved by the Ontario Municipal Board 1,500 1,500 142 or Council, as the case may be. Exclude 1 0 43 debt charges reported in column 2. 73 17,893 144 1 1 xxxxxxxxxxxxx xxxxxxxxxxxxx 29,394 145 0 146 1,500 0 83,346 147 0 148 O149 0 50 16,205 0 1,448,820 151 SCHEDULE 5 TOWNSHIP OF BAYHAM ANALYSIS OF CAPITAL OPERATIONS For the year ending Dec 31, 1994 1 S 1 Unfinanced capital outlay (Unexpended capital 1 financing) at the beginning of the year 11 1,245 Sources of financing 1 Contributions from own funds 1 Revenue fund 21 3 147,710 Reserves and reserve funds Subtotal 41 147,710 Long term liabilities incurred 1 Central Mortgage and Housing Corporation 5 Ontario Municipal Improvement Corporation 71 Commercial Area Improvement Program 91 Other Ontario housing programs 101 Ontario Clean Water Agency 11 Other loans from Ontario Capital Corporations 501 Tile drainage and shoreline property 1 assistance programs 121 The Public Serial debentures 13 937 1 Sinking fund debentures 14 15 16 17 Subtotal * 18 937 Grants and loan forgiveness Ontario 20 272,050 Canada 21 0 Other municipalities 22 0 Subtotal 23 272,050 Other financing Prepaid special charges 24 308 Proceeds from sale of fixed assets 25 Investment income From own funds 26 Other 27 Donations 28 30 31 Subtotal 32 308 1 Total sources of financing 33 421,005 Applications Own expenditures Short term interest costs 341 Other 351 461,810 Subtotal 361 461,810 Transfers of proceeds from long term liabilities to: 1 Other municipalities 371 Unconsolidated local boards 381 Individuals 391 Subtotal 401 0 Transfers to reserves, reserve funds and the revenue fund 411 Total applications 421 461,810 Unfinanced capital outlay (Unexpended capital financing) at the end of the year 43 42,050 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 42,050 --transfers from reserves and reserve funds 47 --other (specify) 48 Total unfinaced capital outlay (unexpended capital financing) 49 42,050 1 *amount in line 18 raised on behalf of other municipalities 191 SCHEDULE 6 TOWNSHIP OF BAYHAM 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 $ $ $ $ General government 1 6,276 Protection to persons and property Fire 2 6,926 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 0 0 0 6,926 Transportation services Roadways 8 177,450 286,592 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 177,450 0 0 286,592 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 94,600 161,441 Garbage collection 19 Garbage disposal 201 Pollution control 21 . 221 Subtotal 231 94,600 0 0 161,441 Health services 1 Public health services 241 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 321 Assistance to children 33 Day nurseries 341 351 Subtotal 361 0 0 0 0 Recreation and cultural services Parks and recreation 371 575 Libraries 381 Other cultural 39 Subtotal 401 0 0 0 575 Planning and development Planning and zoning 411 Commercial and industrial 421 Residential development 43 Agricultural and reforestation 441 Tile drainage/shoreline assistance 451 xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx� 46 Subtotal 471 0 0 0 0 Electricity 481 Gas 49 Telephone 501 Total 511 272,050 0 0 461,810 SCHEDULE 7 TOWNSHIP OF BAYHAM ANALYSIS OF NET LONG TERM LIABILITIES BY FUNCTION 1 For the year ending Dec 31, 1994 $ General government 11 1 Protection to persons and property Fire 21 Police 31 Conservation authority 41 Protective inspection and control 51 61 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 7,159 Tile drainage/shoreline assistance 45 71,152 46 Subtotal 47 78,311 Electricity 48 Gas 49 Telephone 50 Total 51 78,311 SCHEDULE 8 TOWNSHIP OF BAYHAM ANALYSIS OF LONG TERM LIABILITIES AND COMMITMENTS 1 For the year ending Dec 31, 1994 $ 1. Calculation of debt burden of the municipality All debt issued by the municipality, predecessor municipalities and consolidated entities : To Ontario and agencies 1 71,152 : To Canada and agencies 2 : To other 3 7,159 Subtotal 4 78,311 Plus: All debt assumed by the municipality from others 5 Less: All debt assumed by others : Ontario -- special purpose loans 80 : Ontario -- other 81 : Schoolboards 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 151 78,311 Amount reported in line 15 analysed as follows: 1 1 Sinking fund debentures 161 Installment (serial) debentures 171 78,311 Long term bank loans 181 Lease purchase agreements 19 Mortgages 20 Ontario Clean Water Agency 221 231 241 I 2. Total debt payable in foreign currencies (net of sinking fund holdings) U.S. $--Cdn $ equivalent incl in line 15 above 25 --par value of this amount in U.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 321 5. Long term commitments and contingencies at year end 1 Total liability for accumulated sick pay credits 331 46,381 Total liability under OMERS plans --initial unfunded 341 (payable over _ yrs)(no. of employees _) --actuarial deficiency 351 (payable over _ yrs) 1 1 Total liability for own pension funds 1 --initial unfunded 361 (payable over _ yrs)(no. of employees ) --actuarial deficiency 371 (payable over _ yrs) 1 Outstanding loan guarantees 381 (payable over yrs) 1 1 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 46,381 1 SCHEDULE 8 TOWNSHIP OF BAYHAM 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 $ $ $ Water projects--for this municipality only 46 --share of integrated project(s) 47 (1,080) 2,456 130 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 $ $ --general tax rates* 50 --special area rates and special charges 51 --benefitting landowners 52 25,540 8,377 --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 25,540 8,377 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 $ $ $ $ $ $ 1995 60 15,766 6,307 1996 61 11,691 5,033 1997 62 11,032 4,049 1998 63 6,680 3,186 1999 64 6,197 2,651 2000-2004 65 26,945 5,348 2005 onwards 79 Interest to be earned on sinking funds* 69 Downtown revital- ization program 70 Total 71 78,311 26,574 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 $ 1995 721 199673 28,800 1997 74, 34,700 199875 41,100 1999 76 48,100 Total 771 152,700 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 TOWNSHIP OF BAYHAM 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 1 2 3 4 Included in general mill rate for upper tier purposes $ $ $ General requsition 1I $ 539,776 7,890 547,666 Special purpose requisitions 1 Water rate 21 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 111 (2) 539,776 7,890 547,666 Special purpose requisitions 1 Water 121 Transit 131 Sewer 141 Library 151 161 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 (2) 539,776 7,890 547,666 pupils' balance at fees, share beginning amounts supplementary of trailer of year requisitioned taxes licences SCHOOL BOARDS Elementary public (specify) I 1 2 3 4$ $ $ $ Elgin County Board of Education 301 (2) 593,594 9,446 311 Elementary separate (specify) Elgin County Separate School Board 401 80,746 354 411 42 Secondary public (specify) Elgin County Board of Education 50 (2) 541,344 8,609 51 Elementary separate (specify) Elgin County Separate School Board 70 63,508 280 71 72 Total school boards 36 (4) 1,279,192 18,689 0 TOWNSHIP OF BAYHAM telephone share of I 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 1 2 3 4 15 16 7 8 9 110 537,316 10,352 0 0 0 547,668 0 11 II 12 13 14 15 16 117 0 0 0 0 0 0 0 1 18 0 19 O 120 0 121 537,316 10,352 0 0 0 547,668 0 122 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 $ $ $ $ $ $ $ 603,040 591,500 11,542 603,042 0 130 0 131 81,103 79,806 1,297 81,103 0 40 0 41 0 42 549,953 539,085 10,870 549,955 0 50 0 51 63,788 62,567 1,221 63,788 0 70 0 71 0 72 1,297,884 1,272,958 24,930 0 0 1,297,888 0 36 SCHEDULE 10 TOWNSHIP OF BAYHAM CONTINUITY OF RESERVES AND RESERVE FUNDS 1 For the year ending Dec 31, 1994 $ Balance at beginning of year 1 652,470 Revenues Contributions from revenue fund 2 20,000 Contributions from capital fund 3 Development Charges Act 67 Lot levies and subdivider contrbutions 60 Recreational land (the Planning Act) 61 11,500 Investment income--from own funds S --other 6 66 9 10111 121 Total revenue 131 31,566 Expenditures Transferred to capital fund 14 Transferred to revenue fund 15 17,048 Charges for tong term liabilities --principal and interest 16 63 942 20 21 Total expenditure 22 17,990 Balance at end of year for: Reserves 23 629,400 Reserve funds 24 36,646 Total 25 666,046 analysed as follows: Working funds 26 350,000 Contingencies 271 Ontario Clean Water Agency funds for renewals, etc --sewer 281 --water 291 Replacement of equipment 30 199,400 Sick leave 31 Insurance 32 Workers' compensation 33 Capital expenditure--general administration 34 --roads 35 --sanitary and storm sewers 36 --parks and recreation 64 --library 65 --other cultural 66 --water 38 --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) 461 25,935 Parking revenues 45 Debenture debt 47 Exchange rate stabilization 481 Waterworks current purposes 49 Transit current purposes 501 Library current purposes 511 Fire capital expenditure 521 80,000 Eden improvements 531 10,711 541 55 561 • 571 Total 581 666,046 SCHEDULE 11 TOWNSHIP OF BAYHAM ANALYSIS OF CONSOLIDATED YEAR END BALANCES 1 2 For the year ending Dec 31, 1994 $ $ 1 ASSETS not in Current assets chartered bank Cash 1 242,125 2,050 Accounts receivable Canada 2 21,781 Ontario 3 323,322 Region or county 4 4,007 Other municipalities 57,341 School boards 61 2, 718 portion of Waterworks 7 taxes rec'ble Other (including unorganized areas) 81 3,593 for business Taxes receivable taxes Current year's levies 91 171,933 985 Previous year's levies 101 65,360 344 Prior years' levies 111 66,525 Penalties and interest 121 40,084 120 Less allowance for uncollectables (negative) 131 (4,300) (500) Investments (market value $) Canada 141 Provincial 151 Municipal 161 portion of Other 171 line 20 for 1 Other current assets 181 7,982 tax sale/tax 1 Capital outlay to be recovered in future years 191 78,311 registration 1 Other long term assets 201 Total 211 1,030,782 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 7,675 Ontario 27 20,487 Region or county 28 Other municipalities 29 648 School boards 30 Trade accounts payable 31 124,392 Other 32 28,500 Other current liabilities 331 1,090 Net long term liabilities Recoverable from the Consolidated Revenue Fund --general tax rates 34 --special area rates and special charges 351 --benefitting landowners 361 78,311 --user rates (consolidated entities) 37 Recoverable from Reserve Funds 38 Recoverable from unconsolidated entities 391 Less:Own holdings (negative) 40 Reserves and reserve funds 411 666,046 Accumulated net revenue (deficit) 1 General revenue 421 102,467 Special charges and special areas (specify) Street lighting 431 7,448 Drainage maintenance 44 (15,221) 451 46 Consolidated local boards (specify) Transit operations 47 Water operations 481 Libraries 49 Cemeteries 501 49,503 Recreation, community centres and arenas 511 1,486 52 531 54 55 Region or county 56 School boards 57 Unexpended capital financing/ (unfinanced capital outlay) 58 (42,050) Total 59 1,030,782 1 SCHEDULE 12 TOWNSHIP OF BAYH STATISTICAL DATA For the year ending Dec 31, 1994 1. Number of continuous full time employees as at Dec 31 I 1 Administration 11 2 Non-line Departmental Support Staff 21 2 Fire 3 Police 4 Transit 5 Public Works 6 6 Health Services 7 Homes for the Aged 8 Other Social Services 9 Parks and Recreation 10 Libraries 11 Planning 12 Total 13 10 continuous full time employees December 31 Other 1 2 2. Total expenditures during the year on: $ $ Wages and salaries 141 323,050 99,173 Employee benefits 151 75,747 5,402 3. Reductions of tax roll during the year 1 (lower tier municipalities only) $ Cash collections: Current year's tax 16 2,649,151 Previous years' tax 17 194,855 Penalties and interest 18 51,421 Subtotal 19 2,895,427 Discounts allowed 20 3,064 Tax adjustments under section 362 and 263 of the --amounts added to the roll (negative) 22 --amounts written off 23 11,468 Tax adjustments under sections 465,495 and 496 of the Municipal Act --recoverable from upper tier and school boards 24 3,786 --recoverable from general municipal revenues 25 1,987 Transfers to tax sale and tax registration accounts 26 The Municipal Elderly Residents' Assistance Act --reductions 27 --refunds 281 Other (specify) 801 Total reductions 291 2,915,732 Amounts added to the tax roll for collection purposes only 301 31,444 Business taxes written off under subsection 495(1) of the Municipal Act 811 4,167 4. Tax due dates for 1994 1 Interim billings: Number of installments 311 2 Due date of first installment (MMDDYY) 321 22894 Due date of last installment (MMDDYY) 331 53194 Final billings: Number of installments 34 2 Due date of first installment (MMDDYY) 351 83194 Due date of last installment (MMDDYY) 361 113094 Supplementary taxes levied with a 1995 due date 37$ long term financing requirements approved by submitted but forecast not 5. Projected capital expenditures and tong term gross the OMB not yet app'vd yet submitted financing requirements as at December 31 expenditure or council by OMB/council to OMB/council 1 2 3 4 Estimated to take place $ $ $ $ In 1995 581 900,000 78,400 In 1996 591 285,000 20,000 300,000 In 1997 601 285,000 20,000 In 1998 611 285,000 20,000 In 1999 621 285,000 16,100 Total 631 2,040,000 154,500 0 300,000 balance loans in fund outstanding 1 1 2 $ $ 6. Ontario Home Renewal Plan trust fund at year end 821 6,990 6,990 SCHEDULE 12 TOWNSHIP OF BAYHAM 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 $ $ In this municipality 39 8 1,355 1,043 In other municipalities (specify municipality) 401 41 421 431 641 sewer number of 1994 billings residential residential all other computer units units properties use only 1 2 3 � $ $ 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 1 2 which are not on direct billing 661 8. Selected investments of own sinking funds other as at December 31 own municipalities, municipality school boards Province Federal 1 2 3 4 $ $ $ $ Own sinking funds 831 9. Borrowing from own reserve funds 1 Loans or advances due to reserve funds as $ at December 31 84 500 10. Joint boards consolidated by this municipality this municipal-1 contributions ity's share of total board from this total municipal computer expenditure municipality contributions use only 1 2 3 � 1 $ $ % • 53 1 54 55 • 56 57 SCHEDULE 12 TOWNSHIP OF BAYHAM STATISTICAL DATA For the year ending Dec 31, 1994 TOWNSHIP OF BAYHAM 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 $ $ $ $ Approved but not financed as at Dec. 31, 1993 67 106,500 1,245 107,745 Approved in 1994 68 48,000 48,000 Financed in 1994 69 937 937 No long term financing necessary 70 308 308 Balance approved but not financed as at Dec. 31, 1994 71 106,500 0 48,000 154,500 Applications submitted but not approved as at Dec. 31, 1994 72 0 12. Forecast of total revenue fund expenditures$ 1995 1996 1997 1998 1999 1 2 3 4 5 $ $ $ $ $ 73I 1,600,000 1,650,000 1,700,000 1,750,000 1,800,000 SCHEDULE 15 TOWNSHIP OF BAYHAM ONTARIO FINANCING OF CAPITAL LOAN REPAYMENTS For the year ending Dec 31, 1994 principal interest 1 2 $ $ General government 1 Protection to persons and property I 1 Fire 2 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 0 0 Transportation services Roadways 81 Winter control 9 Transit 10 Parking 111 Street lighting 121 Air transportation 131 141 Subtotal 151 0 0 Environmental services Sanitary sewer system 161 Storm sewer system 171 � Waterworks system 181 Garbage collection 191 Garbage disposal 20 Pollution control 211 221 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 301 0 0 1 Social and family services General assistance 311 Assistance to aged persons 321 Assistance to children 331 Day nurseries 34 351 Subtotal 361 0 0 Recreation and cultural services Parks and recreation 37 Libraries 381 Other cultural 39 Subtotal 401 0 0 Planning and development Planning and zoning 411 Commercial and industrial 42 Residential development 431 Agricultural and reforestation 44 Tile drainage/shoreline assistance 451 . 461 Subtotal 471 0 0 Electricity 481 Gas 49 Telephone 50 Total 511 0 0 Doane Raymond S Chartered Accountants Canadian Member Firm of Grant Thornton International AUDITORS' REPORT 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 Township of Bayham 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 Township'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. Chartered Accountants Fort Erie, Ontario April 6, 1995 121 Garrison Road Fort Erie Ontario L2A 6G6 Tel: (905)871-0932 Fax:(905)871-9325 SCHEDULE 13 TOWNSHIP OF BAYHAM 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 $ $ Taxation Direct water billings on ratepayers - own municipality2I 2,398 Sewer surcharge on direct water billings - own municipality 41 Payments in lieu of taxes Subtotal 181 7,214 1 ANALYSIS OF TAXATION 2LT LOCAL TAXABLE ASSESSMENT residential commercial and farm and industrial business 1 2 3 I. Own purposes $ $ $ (a) Levied by mill rate General 301 6,659,364 644,700 155,795 police villages at reduced rates 311 farms at reduced rates 321 xxxxxxxxxxxxxxxxxxxxxxxxxxxx TAXES LEVIED commercial and industrial business total 7 8 12 $ $ $ Subtotal levied by mill rate 1� 90,508 21,976 xxxxxxxxxxxxxx� Share of telephone and telegraph taxation 21xxxxxxxxxxxxxxxxxxxxxxxxxxxxx 20,466 Total own purposes taxation 41xxxxxxxxxxxxxxxxxxxxxxxxxxxxx 962,693 1 II. Upper tier purposes Subtotal levied by mill rate 51 52,829 12,766 xxxxxxxxxxxxxx� Share of telephone and telegraph taxation 61xxxxxxxxxxxxxxxxxxxxxxxxxxxxx 10,352 Total own purposes taxation 81xxxxxxxxxxxxxxxxxxxxxxxxxxxxx 547,668 1 ANALYSIS OF CAPITAL OPERATIONS 5 1 Other financing Prepaid special charges 241 308 1