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Home My WebLink AboutFIR 1993 1993 FINANCIAL INFORMATION RETURN Please read instructions before completing (Round amounts to nearest dollar) Municipality: Township of Bayham Status: Township Regn/Cty/Dist: Elgin Cnty/Mn Code: 3401 from Assessment Roll Computer use: 1993 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 t Analysis of Revenue Fund Revenues 2LT Analysis of Taxation X 2UT Analysis of Upper Tier Requisitions and Direct Charges 2MA Analysis of Taxation in Merged Areas X 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 I Analysis of Consolidated Year End Balances X 12 Statistical Data 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,..O,..Pox 16Q, Straffordville, Ontario, NOJ 1Y0 at (905) 871-0561 (Area code and telephone) 4111 D� �0 461Date 1994 Municipal Treasurer Doane Raymond T Chartered Accountants Canadian Member Firm of Grant Thornton International ACCOUNTANTS' REPORT IN CONNECTION WITH SCHEDULES 1 TO 11 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, 1993 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 27, 1994. Schedules 1 to 11 of the 1993 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 of the Financial Information Return of the Corporation of the Township of Bayham for the year ended December 31, 1993: (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 1993 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 of the 1993 Financial Information Return. �_- / Chartered Accountants Fort Erie, Ontario April 27, 1994 121 Garrison Road Fort Erie Ontario L2A 6G6 Tel: (905)871-0932 Fax: (905)871-9325 ;CHEDULE 1 Township of Bayham ANALYSIS OF REVENUE FUND upper school REVENUES total tier board own 'or the year ending Dec 31, 1993 revenue purposes purposes purposes Note: Upper tiers use column 4 only 1 2 3 4 $ $ $ $ axation 1 Taxation from schedule 2LT 1 (or requsitions from schedule 2UT) 1 2,678,347 462,070 1,277,911 938,366 Direct water billings on ratepayers -- own municipality 2 3,056 3,056 -- other municipalities 3 0 Sewer surcharge on direct water billings -- own municipality 4 0 -- other municipalities 5 0 Subtotal 6 2,681,403 462,070 1,277,911 941,422 Payments in lieu of taxes Canada 7 0 Canada enterprises 81 0 Ontario The Municipal Tax Assistance Act 91 6,246 6,246 The Municipal Act, section 160 101 0 Other 11 0 Ontario enterprises Ontario Housing Corporation 12 0 Ontario Hydro 13 573 573 Liquor Control Board of Ontario 14 0 Other 15 0 Municipal enterprises 16 - 0 Other municipalities and enterprises 17 0 Subtotal 18 6,819 0 0 6,819 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 28 128,557 128,557 evenues for specific functions Ontario specific grants 29 230,115 230,115 Canada specific grants 30 0 Other municipalities--grants and fees 31 12,031 12,031 Fees, service charges and donations 32 78,426 78,426 Subtotal 33 320,572 0 0 320,572 ther revenue Trailer revenue and licences 34 0 Licences and permits 35 36,097 36,097 Fines 37 0 Penalties and interest on taxes 38 52,403 52,403 Investment income--from own funds 39 0 --other 40 21,852 21,852 Sale of publications, equipment, etc. 42 0 Contributions from capital fund 43 0 Contributions from reserves and reserve funds 44 8,848 8,848 Contributions from non consolidated 1 entities 451 0 Other 461 0 . 471 0 481 0 Sale of land 491 2,178 2,178 Subtotal 501 121,378 0 0 121,378 Total revenue 511 3,258,729 462,070 1,277,911 1,518,748 ;CHEDULE 2LT Township of Bayham HNALYSIS OF TAXATION LOCAL TAXABLE ASSESSMENT I MILL RATES For the year ending Dec. 31, 1993 1 commercial computer residential commercial 1 resident. industrial use and farm & industrial business I & farm & business 1 2 3 I 4 5 . Own purposes $ $ $ (a) Levied by mill rate Jeneral 01010 6,490,093 688,151 180,785 117.5910 138.3420 police villages at reduced rates 0102 farms at reduced rates 0103 . 01 . 01 Special area rates and police villages Street lighting - Corinth 01 82,572 3,601 1,075 6.8130 8.0150 Street lighting - Eden 01 248,608 2,382 755 15.8540 18.6570 Street lighting - Richmond 01 178,140 2,844 850 7.6700 9.0260 Street lighting - Straffordville 01 649,938 137,809 59,865 3.3990 3.9990 Street lighting - Talbot 01 82,762 8.6930 01 01 Subtotal levied by mill rate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01400 (b) Other charges on tax bills Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01210 Local improvements xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01220 Sewer and water service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01230 Sewer & water connect'n charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01240 Fire service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01250 Minimum tax (differential only) xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01260 Municipal drainage charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01270 Garbage collection charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01280 Business improvement area xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01290 xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01300 Subtotal special chg on tax bills xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01310 Total own purposes taxation xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 01320 II. Upper tier purposes (a) Levied by mill rate general 02010 6,490,093 688,151 180,785 59.9240 70.4990 pecial purposes 02 02 02 02 Subtotal levied by mill rate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02400 (b) Other charges on tax bills Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02210 Local improvements xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02220 Sewer and water service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02230 Sewer & water connect'n charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02240 Fire service charges xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02250 xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02300 Subtotal special chg on tax bills xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02310 Total upper tier taxation xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 02320 III School board purposes Elementary public Elgin County Board of Education 0301 5,742,948 609,999 152,085 84.9900 99.9880 . 0301 Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 03210 Subtotal elementary public xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 03320 Elementary separate Elgin County Separate School Board 0401 747,145 78,152 - 28,700 94.1950 110.8180 0401 . 0401 Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 04210 Subtotal elementary separate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 04320 Secondary public Elgin County Board of Education 0501 5,742,948 609,999 152,085 80.0200 94.1410 0501 0 0 0 Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 05210 Subtotal secondary public xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 05320 Secondary separate Elgin County Separate School Board 0701 747,145 78,152 28,700 70.8150 83.3120 0701 0 0 0 0701 0 0 0 Share of 'phone and 'graph taxn xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 07210 Subtotal secondary separate xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 07320 Total all school board taxation xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 08320 Township of Bayham TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES I I I residential commercial residential commercial ! total and farm & industrial business and farm & industrial business !cols 6 to 111 I 6 7 8 I 9 10 11 I 12 I $ $ $ 1 $ $ $ I $ 763,176 95,200 25,010 6,049 1,276 381 891,092 0 0 0 0 562 29 9 600 3,942 44 14 81 4,081 1,366 26 8 4 19 6 1,429 2,209 551 240 8 3,008 825 56 881 0 0 772,080 95,850 25,281 6,198 1,295 387 901,091 20,791 20,791 513 513 0 135 135 0 0 15,836 15,836 0 xxxxxxxxxx xxxxxxxxxx 0 0 16,484 20,791 0 0 0 0 37,275 788,564 116,641 25,281 6,198 1,295 387 938,366 388,913 48,514 12,745 3,082 651 194 454,099 0 0 0 0 388,913 48,514 12,745 3,082 651 194 454,099 7,971 7,971 0 0 0 0 0 0 7,971 0 0 0 0 7,971 388,913 56,485 12,745 3,082 651 194 462,070 488,093 60,993 15,207 4,020 658 196 569,167 . 0 13,523 13,523 488,093 74,516 15,207 4,020 658 196 582,690 70,377 8,661 3,180 390 293 88 82,989 0 0 1,285 1,285 70,377 9,946 3,180 390 293 88 84,274 459,551 57,426 14,317 3,785 619 185 535,883 0 11,573 11,573 459,551 68,999 14,317 3,785 619 185 547,456 52,909 6,511 2,391 293 221 66 62,391 0 52,909 7,611 2,391 293 221 66 63,491 1,070,930 161,072 35,095 8,488 1,791 535 1,277,911 I iCHEDULE 3 Township of Bayham ANALYSIS OF CURRENT REVENUES other ,OR SPECIFIC FUNCTIONS Ontario municip'ties fees, service For the year ending Dec 31, 1993 specific Canada grants, fees & charges & grants grants service charges donations 1 2 3 4 $ $ $ $ General government 1 500 'rotection to persons and property Fire 2 2,020 2,750 Police 3 Conservation authority 4 Protective inspection and control 5 1,285 . 6 Subtotal 7 2,020 0 2,750 1,285 Transportation services Roadways 8 172,400 4,434 128 Winter control 9 22,600 1,387 Transit 10 Parking 11 Street lighting 12 _ Air transportation 13 14 Subtotal 15 195,000 0 5,821 128 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 Garbage disposal 20 19,310 2,920 3,980 Pollution control 21 . 22 Subtotal 23 19,310 0 2,920 3,980 Health services Public health services 24 Public health inspection and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 9,479 . 29 Subtotal 30 0 0 0 9,479 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 ecreation and cultural services Parks and recreation 37 23,544 Libraries 38 Other cultural 39 Subtotal 40 0 0 0 23,544 tanning and development Planning and zoning 41 8,139 9,830 Commercial and industrial 42 Residential development 43 Agricultural and reforestation 44 5,646 540 Tile drainage/shoreline assistance 45 xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx 29,680 . 46 Subtotal 47 13,785 0 540 39,510 lectricity - 48 Was 49 Telephone 50 Total 51 230,115 0 12,031 78,426 ,CHEDULE 4 Township of Bayham ANALYSIS OF REVENUE FUND materials, EXPENDITURES salaries, services, For the year ending Dec 31, 1993 wages and rents and transfers employee net long term financial to own other benefits debt charges expenses funds transfers 1 1 2 3 4 5 $ $ $ $ $ general government 1 154,219 157,979 10,128 Protection to persons and property Fire 2 52,264 20,043 2,744 Police 3 208 Conservation authority 4 12,030 Protective inspection and control 5 40,210 14,857 2,238 . 6 Subtotal 7 92,474 0 35,108 4,982 12,030 ransportation services Roadways 8 164,573 236,784 199,428 Winter control 9 30,600 22,670 Transit 10 Parking 11 Street lighting 12 13,487 Air transportation 13 . 14 Subtotal 15 195,173 0 272,941 199,428 0 nvirormental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 1,196 14,269 648 Garbage collection 19 63,601 Garbage disposal 20 11,831 263,161 Pollution control 21 200 . 22 Subtotal 23 11,831 0 327,958 14,269 848 ealth services Public health services 24 Public health inspection and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 800 21,059 . 29 Subtotal 30 800 0 21,059 0 0 ocial and family services General assistance 31 250 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 . 35 Subtotal 36 0 0 0 0 250 Recreation and cultural services Parks and recreation 37 6,000 41,824 1,629 1,320 Libraries 38 Other cultural 39 200 Subtotal 40 6,000 0 42,024 1,629 1,320 Planning and development Planning and zoning 41 30,440 Commercial and industrial 42 1,000 Residential development 43 Agricultural and reforestation 44 4,368 34,677 Tile drainage/shoreline assistance 45 xxxxxxxxxxxxxx 29,680 xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx . 46 Subtotal 471 0 34,048 65,117 0 1,000 Electricity 48' nas 491 elephone 501 Total 511 460,497 34,048 922,186 230,436 15,448 SCHEDULE 4 Township of Bayham ANALYSIS OF REVENUE FUND EXPENDITURES inter- For the year ending Dec 31, 1993 functional total 8 transfers expenditure $ 6 7 � $ $ (Total of column 2 includes: Payments to Ontario in respect of Down- 322,326 1 town Revitalization Program loans 81 Accrued interest (enter an amount only 75,051 2 if the change to the accrual basis 208 3 was made in this reporting year) 82 12,030 4 57,305 5 Interest portion of transit debt charges 0 6 I included on line 10 - 83 0 144,594 7 600,785 8 Total of column 3 includes: 53,270 9 Ministry of the Environment 0 10 Provincial projects service charges 0 11 --water 52 1,196 13,487 12 --sewer 53 0 13 Provincial projects frontage and 0 14 connection charges--water 57 0 667,542 15 --sewer 58 Joint projects operating charges 0 16 --water 54 0 17 --sewer 55 16,113 18 0.P.P. policing contracts 56 63,601 19 Short term interest costs 60 560 274,992 20 200 21 0 22 Total of column 5 includes: 0 354,906 23 Grants to charitable and non-profit organizations 62 2,770 0 24 Grants to universities and colleges 63 0 25 Contributions to UNCONSOLIDATED 0 26 joint local boards 0 27 Health unit 64 21,859 28 District welfare board 65 0 29 Home for the aged 66 0 21,859 30 Recreation board(s) 67 Fire area board 68 250 31 Suburban roads commission 69 0 32 70 0 33 71 0 34 0 35 0 250 36 Line 1 of column 7 includes: Members of council 72 35,500 50,773 37 0 38 200 39 Line 51 of column 7 includes: 0 50,973 40 Payments in respect of long term commit- ments and liabilities financed from revenue, 30,440 41 as approved by the Ontario Municipal Board 1,000 42 or Council, as the case may be. Exclude 0 43 debt charges reported in column 2. 731 39,045 44 xxxxxxxxxxxxx 29,680 45 0 46 0 100,165 47 • 0 48 0 49 0 50 0 1,662,615 51 :CHEDULE 5 Township of Bayham ANALYSIS OF CAPITAL OPERATIONS For the year ending Dec 31, 1993 1 S Jnfinanced capital outlay (Unexpected capital financing) at the beginning of the year 1 2,552 sources of financing :ontributions from own funds Revenue fund 2 230,436 Reserves and reserve funds 3 Subtotal 4 230,436 .ong term liabilities incurred Central Mortgage and Housing Corporation 5 Ontario Municipal Improvement Corporation 7 Commercial Area Improvement Program 91 Other Ontario housing programs 101 Ministry of the Environment 11 Tile drainage and shoreline property assistance programs 12 43,300 The Public Serial debentures 13 4,063 Sinking fund debentures 14 15 16 17 Subtotal * 18 47,363 Grants and loan forgiveness Ontario 20 243,511 Canada 21 Other municipalities 22 14,202 Subtotal 23 257,713 Other financing Prepaid special charges 24 9,174 Proceeds from sale of fixed assets 25 2,700 Investment income From own funds 26 Other 27 Donations 28 30 31 Subtotal 32 11,874 Total sources of financing 33 547,386 pplications own expenditures Short term interest costs 341 Other 351 502,779 Subtotal 361 502,779 ransfers of proceeds from long term liabilities to: Other municipalities 371 Unconsolidated local boards 381 Individuals 391 43,300 Subtotal 401 43,300 Transfers to reserves, reserve funds and the revenue fund 41 Total applications 42 546,079 nfinanced capital outlay (Unexpected capital financing) at the end of the year 43 1,245 mount reported in line 43 analysed as follows: II Unapplied capital receipts (negative) 44 To be recovered from: --taxation or user charges within term of council 45 --proceeds from long term liabilities 46 1,245 --transfers from reserves and reserve funds 47 --other (specify) 48 Total unfinaced capital outlay (unexpected capital financing) 49 1,245 amount in line 18 raised on behalf of other municipalities 19 SCHEDULE 6 Township of Bayham ,NALYSIS OF CAPITAL GRANTS AND OWN EXPENDITURES CAPITAL GRANTS For the year ending Dec 31, 1993 TOTAL Ontario Canada Other OWN grants grants municip'ties EXPENDITURES 1 2 3 4 general government 1 10,803 Protection to persons and property Fire 2 2,744 Police 3 Conservation authority 4 Protective inspection and control 5 2,238 6 Subtotal 7 0 0 0 4,982 ransportation services Roadways 8 228,512 7,708 437,673 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 228,512 0 7,708 437,673 nvironmental services Sanitary sewer system 16 _ Storm sewer system 17 Waterworks system 18 _ 14,269 Garbage collection 19 Garbage disposal 20 Pollution control 21 22 Subtotal 23 0 0 0 14,269 ealth 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 ocial 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 1,629 Libraries 38 Other cultural 39 Subtotal 40 0 0 0 1,629 Planning and development Planning and zoning 41 Commercial and industrial 421 Residential development 43 Agricultural and reforestation 441 14,999 6,494 33,423 �- Tile drainage/shoreline assistance 451 xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx� 461 Subtotal 471 14,999 0 6,494 33,423 Electricity 481 "as 491 elephone 501 Total 511 243,511 0 14,202 502,779 ;CHEDULE 7 Township of Bayham 1NALYSIS OF NET LONG TERM LIABILITIES BY FUNCTION 1 For the year ending Dec 31, 1993 S ;eneral government 11 Protection to persons and property Fire 2 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 0 'ransportation services Roadways 8 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 0 invironmental 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 lealth 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 9,813 Tile drainage/shoreline assistance 45 93,102 46 Subtotal 47 102,915 Electricity 481 Gas 49 elephone 501 Total 511 102,915 CHEDULE 8 Township of Bayham ..NALYSIS OF LONG TERM LIABILITIES AND COMMITMENTS 1 For the year ending Dec 31, 1993 $ . Calculation of debt burden of the municipality All debt issued by the municipality, predecessor municipalities and consolidated entities : To Ontario and agencies 1 93,102 : To Canada and agencies 21 : To other 31 9,813 Subtotal 41 102,915 Plus: All debt assumed by the municipality from others 51 Less: All debt assumed by others 1 : Ontario 61 : Schoolboards 71 : Other municipalities 8 Subtotal 9 0 Less: Ministry of the Environment debt retirement funds--sewer 10 --water 111 Own sinking funds (actual balances) 1 --general 121 --enterprises and other 131 Subtotal 141 0 Total 151 102,915 Amount reported in line 15 analysed as follows: Sinking fund debentures 16 Installment (serial) debentures 17 102,915 � Long term bank loans 18 Lease purchase agreements 19 Mortgages 20 Ministry of the Environment 22 23 24 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 . Interest earned on sinking funds and debt retirement funds during the year Own funds 29 Ministry of the Environment--sewer 30 --water 31 Actuarial balance of own sinking funds at year end 32 1 . Long term commitments and contingencies at year end Total liability for accumulated sick pay credits 33 46,629 Total liability under OMERS plans 1 --initial unfunded 341 (payable over _ yrs)(no. of employees _) --actuarial deficiency 35 (payable over _ yrs) Total liability for own pension funds --initial unfunded 361 (payable over _ yrs)(no. of employees _) --actuarial deficiency 371 (payable over _ yrs) Outstanding loan guarantees 381 (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 46,629 ;CHEDULE 8 Township of Bayham iNALYSIS OF LONG TERM LIABILITIES AND COMMITMENTS For the year ending Dec 31, 1993 Ministry of the Environment Provincial Projects total accumulated outstanding surplus capital debt (deficit) obligations charges 1 1 2 3 1 Water projects--for this municipality only 46 1 1 --share of integrated project(s) 471 135 1,406 115 Sewer projects--for this municipality only 48 --share of integrated project(s) 491 1 principal interest 1 1993 Debt Charges 1 1 2 Receovered from consolidated revenue fund 1 $ $ --general tax rates 501 --special area rates and special charges 511 --benefitting landowners 52 27,212 6,836 --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 27,212 6,836 8. Future principal and interest payments on EXISTING net debt recoverable from the recoverable from consolidated revenue fund reserve funds principal interest principal interest 1 2 3 4 $ $ $ $ 1994 60 25,360 8,353 1995 61 15,787 6,245 1996 62 11,518 4,971 1997 63 10,846 4,001 1998 64 6,479 3,152 1999-2003 65 32,925 7,983 2004 onwards 79 Interest to be earned on sinking funds* 69 Downtown revitalization program 70 Total 71 102,915 34,705 0 0 *includes interest to be earned on Ministry of the Environment debt retirement funds . Future principal payments on EXPECTED NEW debt 1 1 $ 1994 721 1995 731 2,400 1996 741 25,700 1997 751 30,100 1998 761 34,900 Total 771 93,100 10. Other notes; please submit other notes in paper copy, and attach supporting schedule as required. ;CHEDULE 8 ,NALYSIS OF LONG TERM LIABILITIES AND COMMITMENTS For the year ending Dec 31, 1993 ). Ministry of the Environment Provincial Projects Water projects--for this municipality only --share of integrated project(s) Sewer projects--for this municipality only --share of integrated project(s) 1993 Debt Charges Receovered from consolidated revenue fund --general tax rates --special area rates and special charges --benefitting landowners --user rates (consolidated entities) Recovered from reserve funds Recovered from unconsolidated entities --hydro --gas and telephone Total 8. Future principal and interest payments on EXISTING recoverable from unconsolidated entities principal interest 5 6 $ S 1994 1995 1996 1997 1998 1999-2003 2004 onwards Interest to be earned on sinking funds* Downtown revitalization program Total 0 0 *includes interest to be earned on Ministry of th . Future principal payments on EXPECTED NEW debt 1994 1995 1996 1997 1998 Total 10. Other notes; please submit other notes in paper co attach supporting schedule as required. >CHEDULE 9LT Township of Bayham CONTINUITY OF UPPER TIER AND SCHOOL BOARD LEVIES 'or the year ending Dec 31, 1993 balance at beginning amounts supplementary total amount of year requisitioned taxes expended levied IPPER TIER 1 2 3 4 5 Included in general mill rate for upper tier purposes $ $ $ $ $ General requsition 1 458,146 3,927 462,073 Special purpose requisitions Water rate 2 Transit rate 3 Sewer rate 4 Library rate 5 Road rate 6 • . 7'8 9 10 Subtotal levied by mill rate--general 11 1 458,146 3,927 462,073 454,099 Special purpose requisitions Water 12 Transit 13 Sewer 14 Library 15 16 17 Subtotal levied by mill rate--special rates 18 0 0 0 Special charges 19 iirect water billings 20 ;ewer surcharge on direct water billings 21 Total region or county 22 1 458,146 3,927 462,073 454,099 pupils' balance at fees, share beginning amounts supplementary of trailer total of year requisitioned taxes licences expended _,CHOOL BOARDS 1 1 2 3 4 5 Flementary public (specify) 1 $ $ $ $ $ Elgin County Board of Education 301 (3) 577,815 4,874 582,689 311 Elementary separate (specify) 1 Elgin County Separate School Board 401 83,503 771 84,274 411 421 secondary public (specify) 1 Elgin County Board of Education 501 (2) 542,867 4,589 547,456 511 1 Elementary separate (specify) Elgin County Separate School Board 70 62,911 580 63,491 711 721 Total school boards 361 (5) 1,267,096 10,814 0 1,277,910 telephone share of and share of payments balance telegraph Provincial in lieu of total at end taxation grants taxes other raised of year 6 8 9 10 12 11 $ $ $ $ $ $ 7,971 462,070 (2) 0 0 0 0 7,971 0 0 0 462,070 (2)1 telephone share of pupils' and payments fees, share balance amount telegraph in lieu of of trailer total at end levied taxation taxes licences raised of year 6 7 8 9 10 11 $ $ $ $ $ $ 569,167 13,523 582,690 (2) 0 82,989 1,285 84,274 0 0 0 535,883 11,573 547,456 (2) 0I 62,391 1,100 63,491 0 0 0 1,250,430 27,481 0 0 1,277,911 (4)1 ;CHEDULE 10 Township of Bayham ;ONTINUITY OF RESERVES AND RESERVE FUNDS 1 For the year ending Dec 31, 1993 $ alance at beginning of year 1 645,633 Revenues Contributions from revenue fund 2 Contributions from capital fund 3 Development Charges Act 67 Lot levies and subdivider contrbutions 60 Recreational land (the Planning Act) 61 15,500 Investment income--from own funds 5 185 --other 96I 101 111 121 Total revenue 131 15,685 xpenditures Transferred to capital fund 14 Transferred to revenue fund 15 8,848 Charges for long term liabilities --principal and interest 16 63 20 21 Total expenditure 22 8,848 alance at end of year for: Reserves 231 609,400 Reserve funds 24 43,070 Total 251 652,470 analysed as follows: Working funds 261 350,000 Contingencies 27 Ministry of the Environment funds 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 32,132 Parking revenues 45 Debenture debt 47 Exchange rate stabilization 48 Waterworks current purposes 49 Transit current purposes 50 Library current purposes 51 Fire capital expenditure 521 60,000 Eden improvements 531 10,938 54 551 561 • 571 Total 581 652,470 ;CHEDULE 11 Township of Bayham INALYSIS OF CONSOLIDATED YEAR END BALANCES 1 2 For the year ending Dec 31, 1993 $ $ 1SSETS 1 not in Current assets 1 chartered bank Cash 11 191,406 105,102 Accounts receivable 1 Canada 21 19,310 Ontario 3 256,317 Region or county 4 10,595 Other municipalities 5 13,192 School boards 6 7,964 portion of Waterworks 7 taxes rec'ble Other (including unorganized areas) 8 10,867 for business Taxes receivable taxes Current year's levies 9 167,771 1,917 Previous year's levies 10 95,516 804 Prior years' levies 11 65,317 27 Penalties and interest 12 44,078 253 Less allowance for uncollectables (negative) 13 (4,800) (100) Investments (market value 5) Canada 14 Provincial 15 Municipal 16 portion of Other 17 line 20 for Other current assets 18 7,664 tax sale/tax :apital outlay to be recovered in future years 19 102,915 registration Other long term assets 20 Total 21 988,112 .IABILITIES not from chartered Current liabilities banks Temporary loans--current purposes 22 135,000 --capital--Ontario 23 --Canada 24 --Other 25 Accounts payable and accrued liabilities Canada 26 8,416 Ontario 27 20,158 Region or county 28 Other municipalities 29 7,738 School boards 30 2,087 Trade accounts payable 31 75,314 Other 32 28,500 Other current liabilities 33 560 Net long term liabilities Recoverable from the Consolidated Revenue Fund --general tax rates 34 --special area rates and special charges 35 --benefitting landowners 36 102,915 --user rates (consolidated entities) 37 Recoverable from Reserve Funds 38 Recoverable from unconsolidated entities 39 Less:Own holdings (negative) 40 Reserves and reserve funds 41 652,470 ccumulated net revenue (deficit) General revenue 42 (86,075) Special charges and special areas (specify) Street lighting 43 10,684 Drainage maintenance 44 (19,467) 45 46 Consolidated local boards (specify) Transit operations 47 Water operations 48 Libraries 49 Cemeteries 50 48,861 Recreation, community centres and arenas 51 2,202 52 53 54 55 Region or county 56 (2) School boards 57 (4) nexpected capital financing/ (unfinanced capital outlay) 58 (1,245) Total 59 988,112 ZHEDULE 12 Township of Bayham -TATISTICAL DATA For the year ending Dec 31, 1993 . Number of continuous full time employees as at Dec 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 1 2 Total expenditures during the year on: 1 $ $ Wages and salaries 141 325,846 104,543 Employee benefits 151 74,887 6,063 Reductions of tax roll during the year 1 (lower tier municipalities only) $ Cash collections: Current year's tax 16 2,509,480 Previous years' tax 17 252,742 Penalties and interest 18 58,452 Subtotal 19 2,820,674 Discounts allowed 20 2,769 Tax adjustments under section 362 and 263 of the Municipal Act--amounts added to the roll (neg) 22 --amounts written off 23 15,291 Tax adjustments under sections 465,495 and 496 of the Municipal Act --recoverable from upper tier and school boards 24 15,254 --recoverable from general municipal revenues 25 8,064 Transfers to tax sale and tax registration accounts26 The Municipal Elderly Residents' Assistance Act --reductions 27 � --refunds 28 Other (specify) 80 Total reductions 29 2,862,052 Amounts added to the tax roll for collection purposes only 30 36,528 � usiness taxes written off under subsection 495(1) of the Municipal Act 81 14,372 � 4. Tax due dates for 1993 1 Interim billings: Number of installments 31 2 Due date of first installment (MMDDYY) 32 22693 Due date of last installment (MMDDYY) 33 53193 Final billings: Number of installments 34 2 Due date of first installment (MMDDYY) 35 83193 Due date of last installment (MMDDYY) 36 113093 � Supplementary taxes levied with a 1994 due date 37$ submitted but forecast not approved by not yet app'vd yet submitted 5. Projected capital expenditures and long term gross the OMB by the OMB to the OMB financing requirements as at December 31 expenditure or council or council or council 1 1 1 2 3 4 1 Estimated to take place $ $ $ $ In 1994 581 600,000 10,000 10,000 1 In 1995 59 800,000 10,000 310,000 In 1996 601 400,000 10,000 10,000 1 In 1997 611 400,000 10,000 10,000 1 In 1998 621 400,000 10,000 10,000 1 Total 631 2,600,000 50,000 0 350,000 1 balance loans in fund outstanding 1 1 2 1 $ $ 1 6. Ontario Home Renewal Plan trust fund at year end 821 23,921 8,944 1 SCHEDULE 12 Township of Bayham STATISTICAL DATA For the year ending Dec 31, 1993 '. Analysis of direct water and sewer billings as water at December 31 number of 1993 billings residential residential all other computer units units properties use only 1 2 3 S S � In this municipality 39 7 1,204 1,852 � In other municipalities (specify municipality) 40 41 42 43 • 6411 sewer number of 1993 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 1 receiving municipal water and sewer services but 1 1 2 which are not on direct billing 661 . Selected investments of own sinking funds other as at December 31 own municipalities, municipality school boards Province Federal 1 2 3 4 S S S S Own sinking funds 831 . Borrowing from own reserve funds 1 1 Loans or advances due to reserve funds as 1 S at December 31 841 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 S S 6 • 53 54 • 55 56 • 57 ;CHEDULE 12 Township of Bayham JTATISTICAL DATA For the year ending Dec 31, 1993 1. 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, 1992 67 149,800 52,240 202,040 Approved in 1993 68 0 Financed in 1993 69 43,300 4,063 47,363 No long term financing necessary 70 46,932 46,932 Balance approved but not financed as at Dec. 31, 1993 71 106,500 1,245 107,745 Applications submitted but not approved as at Dec. 31, 1993 721 0 2. Forecast of total revenue fund expenditures I 1994 1995 1996 1997 1998 1 2 3 4 5 731 1,575,000 1,600,000 1,650,000 1,675,000 1,700,000 Doane Raymond T 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, 1993, prepared in accordance with the 'Instructions for Completing the 1993 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 1993 Financial Information Return' issued by the Ministry of Municipal Affairs. Chartered Account nts Fort Erie, Ontario April 27, 1994 121 Garrison Road Fort Erie Ontario L2A 6G6 Tel: (905)871-0932 Fax: (905)871-9325 SCHEDULE 13 Township of Bayham .;RANT INFORMATION For the year ending Dec 31, 1993 1NALYSIS 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 municipality 21 3,056 Sewer surcharge on direct water billings - own municipality 41 'ayments in lieu of taxes Subtotal 18 6,819 1 1NALYSIS OF TAXATION 2LT LOCAL TAXABLE ASSESSMENT residential commercial and farm and industrial business 1 2 3 I. Own purposes $ $ $ (a) Levied by mill rate 1 General 301 6,490,093 688,151 180,785 1 police villages at reduced rates 311 1 arms at reduced rates 321 xxxxxxxxxxxxxxxxxxxxxxxxxxxxl TAXES LEVIED commercial and industrial business total 7 8 12 $ $ $ subtotal levied by mill rate 11 95,850 25,281 xxxxxxxxxxxxxxl Share of telephone and telegraph taxation 21xxxxxxxxxxxxxxxxxxxxxxxxxxxxx 20,791 Total own purposes taxation 41xxxxxxxxxxxxxxxxxxxxxxxxxxxxx 938,366 1 II. Upper tier purposes Subtotal levied by mill rate 51 48,514 12,745 xxxxxxxxxxxxxxl Share of telephone and telegraph taxation 6 xxxxxxxxxxxxxxxxxxxxxxxxxxxxx 7,971 otal own purposes taxation 81xxxxxxxxxxxxxxxxxxxxxxxxxxxxx 462,070 1 ANALYSIS OF CAPITAL OPERATIONS 5 1 $ Other financing Prepaid special charges 241 9,174