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Home My WebLink AboutFIR 1986 1986 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 2LT Analysis of Taxation 2UT Analysis of Upper Tier Requisitions and Direct Charges — 2MA Analysis of Taxation in Merged Areas — 3 Analysis of Current Revenue for Specific Functions 4 Analysis of Revenue Fund Expenditures J 5 Analysis of Capital Operations 6 Analysis of Capital Grants and Own Expenditures J 7 Analysis of Net Long Term Liabilities By Function ✓ 8 Analysis of Long Term Liabilities and Commitments _L 9LT Continuity of Upper Tier and School Board Levies 10 Continuity of Reserves and Reserve Funds 11 Analysis of Consolidated Year End Balances 12 Statistical Data I 13 Grant Information ✓ 14 Grant Information — The schedules have been drawn up in accordance with the instructions provided by the Ministry of Municipal Affairs. They represent the consolidated financial activities of the municipality, all local boards, including joint boards where applicable and any other local corporate entities set up by the municipality to provide services to ratepayers. The consolidated local boards and entities are: • Eden Community Centre Board • Smuck Cemetery Board • Bayham Recreation, Parks and • Straffordville Cemetery Board 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 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 Doane Raymond (Auditor's firm or name of Municipality) Robert W. Mann, C.A. Questions regarding the information contained in them should be addressed to P. 0. Box 160, Fort Erie, Ontario L2A 5M9 416-871-0932 at (Area code and telephone) Date March 3 1987 r Municipal Treasurer Municipality ACCOUNTANT'S COMMENTS TOWNSHIP OF BAYHAM To the Ministry of Municipal Affairs: Our examination of the financial statements of the Corporation of the Township of Bayham for the year ended December 31, 1986 was made for the purpose of forming an opinion on the financial statements referred to in our auditor's report to the members of Council, Inhabitants and Ratepayers dated March 3, 1987. At your request, we have performed 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, 1986: (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 (c) we have cross-referenced the information on the schedules where applicable. The above-noted schedules 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. Fort Erie, Ontario March 3, 1987 Doane Raymond, Chartered Accountants, Licensed Municipal Auditor, License Number 1070. Municipality ANALYSIS OF REVENUE FUND REVENUES TOWNSHIP OF BAYHAM 3 for the year ended December 31, 1986 upper school total tier board own revenue purposes purposes purposes Note: tipper tiers use column 4 only 1 2 3 4 $ $ $ $ Taxation Taxation from schedule 2LT 2,029,946 237,762 1,162,989 629,195 (or requisitions from schedule 2UT) I Direct water billings on ratepayers 2,817 2,817 - own municipality 2 - other municipalities 3 Sewer surcharge on direct water billings - own municipality 4 - other municipalities 5 Subtotal 6 2,032,763 237,762 1,162,989 632,012 Payments in lieu of taxes Canada 7 Canada enterprises 8 Ontario The Municipal Tax Assistance Act 9 2,572 2,572 The Municipal Act, section 160 10 Other 11 Ontario enterprises Ontario Housing Corporation 12 Ontario Hydro 13 298 298 Liquor Control Board of Ontario 14 Other 15 Municipal enterprises 16 Other municipalities and enterprises 17 Subtotal 18 2,870 2,870 Ontario unconditional grants Per household general 19 39,240 39,240 Per household police 20 Per household density 21 Transitional and special assistance 22 Resource equalization 23 General support 24 39,806 39,806 Northern special support 25 Apportionment guarantee 26 Revenue guarantee 27 56,354 56,354 Subtotal 28 135,400 135,400 Revenues for specific functions Ontario specific grants 29 144,984 144,984 Canada specific grants 30 Other municipalities-grants and fees 31 18,559 18,559 Fees, service charges and donations 32 172,483 172,483 Subtotal 33 336,026 336,026 Other revenue Trailer revenue and licences 34 Licences and permits 35 8,691 8,691 Fines 37 Penalties and interest on taxes 38 63,436 63,436 Investment income-from own funds 39 11,098 11,098 -other 40 _ Sale of publications, equipment, etc. 42 Contributions from capital fund 43 _ Contributions from reserves and reserve funds 44 Contributions from non consolidated entities 45 46 47 48 Sale of land 49 Subtotal 50 83,225 83,225 Total revenue 51 2,590,284 237,762 1,162,989 1,189,533 Municipality ANALYSIS OF TAXATION T TOWNSHIP OF BAYHAM 2L for the year ended December 31, 1986 4 LOCAL TAXABLE ASSESSMENT Ml LL RATES TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES for commercial computer residential commercial residential industrial and residential commercial residential commercial total use only and farm and industrial business and farm, business and farm and industrial business and farm and industrial business columns 6 to 11 1 2 3 4 5 6 7 8 9 10 11 12 $ $ $ $ $ $ $ $ $ $ I.Own purposes (a) Levied by mill rate • General 0 1 0 1 0 6,741,298 486,258 118,155 75.972 89.378 51-2,150 4+3,461 10,562 876 288 156 567,493 police villages at reduced rates 0 1 0 2 farms at reduced rates 0 1 0 3 0 1 0 1 0 1 Special area rates and police villages Street lighting, Corinth 0 1 49,270 5,115 2,400 10.325 I 12.147 509 62 I 29 600 Street lighting, Eden 0 1 _ 159,123 9,705 2,810 17.257 20.302 2,746 197 57 3,000 Street lighting, Richmond 0 _1 _ 108,603 3,366 1,680 35.996 42.348 3,909 143 71 4,123 Street lighting, .Straffordville 0 1 . 485,130 127,851 52,325 14.345 16.877 6,959 2,158 883 4 1 10,005 Street lighting, Talbot 0 1 55,042 26.325 1,449 1,449 0 1 Subtotal leviled by mill rate 1 527,722 46,021 11,602 876 292 157 586,670 (b) Other charges on tax bills Share of telephone and telegraph taxation CI 1 2 1 0 2 9,772 9,772 Local improvements CI 1 2 2 0 513 513 Sewer and water service charges CI 1 2 3 0 Sewer and water connection charges ,C) i 2 4 0 135 _ 135 Fire service charges 1' 1 2 5 0 Minimum tax(differential only) , 1 2 6 0 Municipal drainage charges1 2 7 0 31,317 788 _ 32.105 Garbage collection charges 11 2 8 0 Business improvement area C) I 2 9 0 • O I 3 0 0 Subtotal special charges on tax bills 3 31,965 10,560 _ 42.525 Total own purposes taxation C1 I 113 12 01 I 4 559,687 56,581 11,602 876 292 157 629,195 II. Upper tier purposes (a) Levied by mill rate l General 1012101 11 016,741,298 1_ 486.258 I 118.155 131.344 ' 136,875 I 211,299 I 17,931__ _,___i_ _,__.___, 357 I 362 I 119 I 64 I 234,132 Special purposes 0 2 1, 0 2 0 2 _ 0 2 0 2 Subtotal leviled bymill rate 5 211,299 17,931 4,357 362 119 64 234,132 (b) Other charges on tax bills Share of telephone and telegraph taxation C.) 2 2 1 0 6 3,630 3,630 Local improvements fj 2 2 2 0 Sewer and water service charges Q1 2 2 3 0 Sewer and water connection charges C1 2 2 4 0 Fire service charges al 2 2 5 0 • 0 2 3 0, 0 Subtotal special charges on tax bills 7 I 3.630 3,630 III. School board purposes Total upper tier taxation CI[2 3 2 0 8 211,299 21,561 4,357 362 119 64 237,762 Municipality ANALYSIS OF CURRENT REVENUE FOR SPECIFIC FUNCTIONS TOWNSHIP OF BAYHAM 7 for the year ended December 31, 1986 other Ontario municipalities- fees,service specific Canada grants,fees,and charges and grants grants service charges donations 1 2 3 4 $ $ $ $ General government 1 562 Protection to persons and property 1,200 2,500 500 Fire 2 Police 3 Conservation authority 4 Protective inspection and control 5 2,821 1 ,1 7 1 6 Subtotal 7 1,200 5,321 1,123 Transportation services Roadways 8 115,100 10,536 4,216 Winter control 9 14,340' Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 129,440 10,536 4,216 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 170 Garbage disposal 20 Pollution control 21 22 Subtotal 23 170 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 2,570 29. Subtotal 30 2,570 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 6,000 35,296 Parks and recreation 37 Libraries 38 Other cultural 39 Subtotal 40 6,000 35,296 Planning and development Planning and zoning 41 4,000 4,598 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 4,344 2,702 Tile drainage/shoreline assistance 45 123,948 46 Subtotal 47 8,344 2,702 128,546 Electricity 48 Gas 49 Telephone 50 Total 51 144,984 NIL 18,559 172,483 ANALYSIS OF REVENUE FUND Municipality 4 EXPENDITURES TOWNSHIP OF BAYHAM materials, 8 for the year ended December 31, 1986 salaries, services, wages and rents and transfers inter- employee net long term financial to own other functional total benefits debt charges expenses funds transfers transfers expenditure 1 2 3 4 5 6 7 $ $ $ $ $8 Total of column 2 includes: General government 1 98,545 75,922 65,000 239,467 1 Payments to Ontario in respect of Down- NIL town Revitalization Program loans 81 Protection to persons and property 29,122 11 469 9,306 Fire 2 49,897 2 Accrued interest(enter an amount only Police 3 3 the change to the accrual basis NIL Conservation authority 4 11,930 11,930 4 was made in this reporting year) 82 Protective inspection and control 5 24,023 8,537 32,560 5 • 6 6 Interest portion of transit debt charges Subtotal 7 53,145 20,006 9,306NIL 11,930 94,387 7 included on line 10 83 Transportation services Roadways 8 119,695 171,402 201,028 492,125 8 Total of column 3 includes: Winter control 9 15,434 '18,527Ministry of the Environment Transit 10 33,961 109 Provincial projects service charges Parking 11 -water 52 2,611 Street lighting 12 8,341 11 -sewer 53 NIL Air transportation 13 8,341 12 Provincial projects frontage and 1314 connection charges-water 57 NIL Subtotal 15 135,129 198,270 201,02814 -sewer 58 NIL 534,427 15 Joint projects operating charges Environmental services -water 54 NIL Sanitary sewer system 16 -sewer 55 NIL Storm sewer system 17 16 O.P.P. policing contracts 56 NIL Waterworks system 18 2,611 648 17 3,259 18 Short term interest costs 60 16,265 Garbage collection 19 69,167 Garbage disposal 20 32,971 69,167 19 Total of column 5 includes: Pollution control 21 32,971 20 Grants to charitable and non-profit 2,100 22 organizations 62 • Subtotal 23 104,749 648 105,397 23 Grants to universities and colleges 63 22NIL Contributions to UNCONSOLIDATED Health services joint local boards Public health services 24 Health unit 64 NIL 24 District welfare board 65 NIL Public health and control 25 25 Home for the aged 66 NIL Hospitals 26 NIL Ambulance services 27 26 Recreation board(s) 67 27Fire area board 68 NIL Cemeteries 28 13,971 13,971 28Suburban roads commission 69 NIL • 29 2970 • Subtotal 30 13,971 13,971 30 71 • Social and family services General assistance 31 900 900 Assistance to aged persons 32 31 Line 1 of column 7 includes: 17,201 Assistance to children 33 32 Members of council 72 Day nurseries 34 33 • 35 35 Line 51 of column 7 includes: Subtotal 36 900 900 36 Payments in respect of long term com- mitments and liabilities financed Recreation and cultural services from revenue,as approved by the Parks and recreation 37 12,218 35,332 21,137 1,200 69,887 37 Ontario Municipal Board.Exclude NIL Libraries 38 38 debt charges reported in column 2. 73 on Municipality ANALYSIS OF CAPITAL OPERATIONS 5 for the year ended December 31, 1986 TOWNSHIP OF BAYHAM 9 1 Unfinanced capital outlay (Unexpended capital financing) at the beginning of the year 1 46,029 Sources of financing Contributions from own funds Revenue fund 2 231,471 Reserves and reserve funds 3 4,149 Subtotal 4 235,620 Long term liabilities incurred Central Mortgage and Housing Corporation 5 Ontario Municipal Improvement Corporation 7 Commercial Area Improvement Program 9 Other Ontario housing programs 10 Ministry of the Environment 11 Tile drainage and shoreline property assistance programs 12 The Public Serial debentures 13 39.760 Sinking fund debentures 14 15 16 • 17 Subtotal* 18 39,760 Grants and loan forgiveness Ontario 20 164,531 Canada 21 Other municipalities 22 5,184 Subtotal 23 169,715 Other financing Prepaid special charges 24 3,847 Proceeds from sale of fixed assets 25 623 Investment income From own funds 26 Other 27 Donations 28 30 31 Subtotal 32 4,470 Total sources of financing 33 449,565 Applications Own expenditures Short term interest costs 34 Other 35 409,143 Subtotal 36 409,143 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 41 409,143 Total applications 42 Unfinanced capital outlay (Unexpended capital financing) at the end of the year 43 5,607 Amount reported in line 43 analysed 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 5,607 —transfers from reserves and reserve funds 47 —other(specify) 48 Total unfinanced capital outlay (unexpended capital financing) 49 5,607 NIL *amount in line 18 raised on behalf of other municipalities 19 M1lunicipality ANALYSIS OF CAPITAL GRANTS 6 AND OWN EXPENDITURES TOWNSHIP OF BAYHAM for the year ended December 31, 1986 10 CAPITAL GRANTS TOTAL Ontario Canada Other OWN grants grants municipalities EXPENDITURES 1 2 3 4 $ $ $ $ .General government 1 Protection to persons and property Fire 2 9,306 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 9,306 Transportation services Roadways 8 162,900 5,184 369,112 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 162,900 5,184 369,112 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 25,909 Parks and recreation 37 Libraries 38 Other cultural 39 Subtotal 40 25,909 Planning and development Planning and zoning 41 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 1,631 4,816 = - Tiledrainage/shoreline assistance 45 <> 46 Subtotal 47 1,631 4,816 Electricity 48 Gas 49 Telephone 50 Total 51 164,531 NIL 5,184 409,143 Municipality ANALYSIS OF NET LONG TERM LIABILITIES BY FUNCTION TOWNSHIP OF BAYHAM 11 as at December 31, 1986 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 59,964 Tile drainage/shoreline assistance 45 460,805 46 Subtotal 47 520.769 Electricity 48 Gas 49 Telephone 50 Total 51 520,769 Municipality ANALYSIS OF LONG TERM I TOWNSHIP OF BAYIiAM LIABILITIES AND COMMITMENTS L t• for the year ended December 31, 1986 1 6. Ministry of the Environment Provincial Projects $ accumulated total outstanding debt surplus(deficit) capital obligation charges 1. Calculation of debt burden of the municipality 1 2 3 All debt issued by the municipality,predecessor municipalities and $ $ $ consolidated entities 460,805 : To Ontario and agencies 1 Water projects—for this municipality only 46 438) 6,000 548 : To Canada and agencies 2 —share of integrated project(s) 47 : To other 3 59,964 Sewer projects—for this municipality only 48 Subtotal 4 520,769 —share of integrated project(s) 49 principal interest Plus: All debt assumed by the municipality from others 5 1 2 Less: Alldebt assumed by others 7. 1986 Debt Charges $ $ Ontario 6 Recovered from the consolidated revenue fund : Schoolboards 7 —general tax rates 50 : Other municipalities 8 —special area rates and special charges 51 99.270 49,486 Subtotal 9 —benefitting landowners 52 Less: Ministry of the Environment debt retirement funds —user rates (consolidated entities) 53 —sewer 10 Recovered from reserve funds 54 —water 11 Recovered from unconsolidated entities —hydro 55 Own sinking funds(actual balances) —hys and telephone 55 —general municipal 12 — 56 —enterprises and other 13 — 58 Subtotal 14 — 59 Total 15 520,769 Total 78 99,270 49,486 Sinking fund debentures 16 520,769 8. Future principal and interest payments on existing net debt Installment(serial)debentures 17 Long term bank loans 18 recoverable from the recoverable from recoverable from Lease purchase agreements 19 consolidated revenue fund reserve funds unconsolidated entities Mortgages 20 principal interest principal interest principal interest Ministry of the Environment 22 23 1 2 3 4 5 6 . 24 $ $ $ $ $ $ 1987 60 93,951 44,528 1988 61 93,718 36,651 $ 1989 62 93,645 28,814 1990 86,015 20,861 NIL 2.Total debt payable in foreign currencies(net of sinking fund holdings) 63 86,015 20,864 U.S. dollars—Canadian dollar equivalent included in line 15 above 25 1991 65 77,082 13,364 —par value of this amount in U.S. dollars 26 1992-1996 Other —Canadian dollar equivalent included in line 15 above 27 NIL 1997 onwards 79 —par value of this amount in 28 Interest to be earned on sinking funds* 69 3. Interest earned on sinking funds and debt retirement funds during the year $ Downtown revital- Own funds 29 NIL ization program 70 NIL Ministry of the Environment—sewer 30 520,769 155,828 NIL NIL NIL NIL —water 31 NIL • Total 71 $ *includes interest to be earned on Ministry of the Environment debt retirement funds 4. Actuarial balance of own sinking funds at year end 32 NIL 9. Future principal payments on expected new debt 1 5. Long term commitments and contingencies at year end 56,5 16 $ Total liability for accumulated sick pay credits 33 NIL 72 __NIL Total liability under OMERS plans 1987 73 4'X00 —initial unfunded(payable over years) (number of employees ) is 1988 74 8,400 1080 10 Inn Municipality CONTINUITY OF RESERVES lU AND RESERVE FUNDS TOWNSHIP OF BAYHAM 15 for the year ended December 31, 1986 329,644 Balance at beginning of year 1 Revenues 65,000 Contributions from revenue fund 2 Contributions from capital fund 3 Lot levies and subdivider contributions 60 Recreational land (the Planning Act) 61 Investment income—from own funds 5 505 —other 6 9 10 • 11 • 12 • 65,505 Total revenue 13 Expenditures 14 4,149 Transferred to capital fund Transferred to revenue fund 15 Charges for long term liabilities—principal and interest 16 63 20 21 Total expenditure 22 4,149 Balance at end of year for: 391,000 Reserves 23 Reserve Funds 24 Total 25 391,000 analysed as follows: 300,000 Working funds 26 Contingencies 27 Ministry of the Environment fund for renewals, etc. —sewer 28 —water 29 Replacement of equipment 30 91,000 Sick leave 31 Insurance 32 Workmen's 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 Lot levies and subdivider contributions 44 Recreational land (the Planning Act) 46 Parking revenues 45 Debenture repayment 47 Exchange rate stabilization 48 Waterworks current purposes 49 Transit current purposes 50 Library current purposes 51 • 52 53 54 55 • 56 57 Total 58 391,000 Municipality ANALYSIS OF 11 CONSOLIDATED YEAR END TOWNSHIP OF BAYHAM BALANCES 16 as at December 31, 1986 1 2 ASSETS $ $ portion of cash not Current assets Cash 1 54,487 in chartered banks Accounts receivable Canada 2 274 Ontario 3 307 Region or county 4 1,449 Other municipalities 5 4,708 School boards 6 2,318 portion of taxes Waterworks 7 receivable for Other (including unorganized areas) 8 9,703 business taxes Taxes receivable Current year's levies 9 272,637 4,480 Previous year's levies 10 90,978 1,298 Prior years' levies 11 39,442 1,004 Penalties and interest 12 42,583 919 Less allowance for uncollectables 13 ( 12,500 ) ( 1,250 ) Investments (market value $ Canada 14 Provincial 15 Municipal 16 Other 17 ' portion of line 20 Other current assets 18 9,281 for tax sale/tax Capital outlay to be recovered in future years 19 520,769 registration Other long term assets 20 Total 21 1,036,436 • LIABILITIES portion of loans not Current liabilities from chartered banks Temporary loans—current purposes 22 50,000 —capital—Ontario 23 —Canada 24 —Other 25 Accounts payable and accrued liabilities Canada 26 Ontario 27 850 Region or county 28 Other municipalities 29 648 School boards 30 Trade accounts payable 31 13,431 Other 32 12,293 Other current liabilities 33 305 Net long term liabilities Recoverable from the Consolidated Revenue Fund —general tax rates 34 —special area rates and special charges 35 —benefitting landowners 36 520,769 —user rates (consolidated entities) 37 Recoverable from Reserve Funds 38 Recoverable from unconsolidated entities 39 Less: Own holdings 40 ( ) Reserves and reserve funds 41 391,000 Accumulated net revenue (deficit) General revenue 42 11,475 Special charges and special areas (specify) 43 11,382 ' Street lighting 44 (3,055) • Drainage maintenance 45 46 Consolidated local boards (specify) Transit operations 47 Water operations 48 Libraries 49 Cemeteries 50 28,413 Recreation, community centres and arenas 51 4,828 52 53 54 55 Region or county 56 (50) School boards 57 (246) Unexpended capital financing/(unfinanced capital outlay) 58 (5,607) Total 59 1,036,436 LO N I INUI I'Y UrUPPLI<111E AND SCHOOL BOARD LEVIES TOWNSHIP OF BAYHAM 13 for the year ended December 31, 1986 telephone share of balance at and share of payments balance beginning amounts supplementary total amount telegraph Provincial in lieu of total at end of year requisitioned taxes expanded levied taxation grants taxes other raised of year UPPER TIER 1 2 3 4 5 6 8 9 10 12 11 Included in general mill rate for upper tier purposes $ $ $ $ $ $ $ $ $ $ $ General requisition 1 237,236 545 237, 781 Special purpose requisitions Water rate 2 Transit rate 3 Sewer rate 4 Library rate 5 Road rate 6 7 . 8 . 9 . 10 Sub total levied by mill rate—general 11 (31) 237,236 545 237, 781 243,132 3,630 237,762 (50) 11 Special purpose requisitions Water 12 I Transit 13 Sewer 14 Library 15 16 . 17 Sub total levied by mill rate—special areas 18 18 Special charges 19 19 Direct water billings 20 § 20 Sewer surcharge on direct water billings 21 21 Total region or county 22 (31) 237,236 545 237, 781 234,132 3,630 NIL NIL NIL 237,762 (50) 22 pupils' telephone share of pupils' balance at fees,"share and payments fees,share balance beginning amounts supplementary of trailer total amount telegraph in lieu of of trailer total at end of year requisitioned taxes licences expended levied taxation taxes licences raised of year SCHOOL BOARDS , I 1 2 3 A 5 6 7 . 8 9 10 11 $ $ $ 5 $ $ . $ $ $ $ $ Elementary public 23 Elgin County Board of Education 24 (86) 579,735 1,421 581,156 571,164 9,940 581,104 (138) 25 26 27 Elementary separate 28 Elgin County Separate School Board 29 NIL 81,200 100 81,300 81,300 r81,300 NIL 30 31 , Secondary 32 Elgin County Board of Education 33 (69) 499,478 1,146 500,624 492,669 7,916 500,585 (108) 34 STATISTICAL DATA Municipality 12 for the year ended December 31, 1986 TOWNSHIP OF BAYHAM 2 17 1. Number of continuous full time employees as at December 31 1 7. Analysis of direct water and sewer billings as at December 31 Administration 1 2 water Non-line Departmental Support Staff 2 number of 1986 billings Fire 3 residential residential all other Police 4 units units properties Transit 5 1 2 3 4 Public Works 6 6 6 $801 2$016 Health Services 7 In this municipality 39 Homes for the Aged 8 In other municipalities (specify municipality) NIL NIL NIL Other Social Services 9 . 40 Parks and Recreation 10 . 41 NIL NIL NIL Libraries 1142 NIL NIL NIL Planning 12 . 43 NIL NIL NIL Total 13 8 . 64 NIL NIL NIL sewer time employees number of 1986 billings December 31 Other residential residential all other 1 2 units units properties 2. Total expenditures during the year on: $ $ 1 2 3 Wages and salaries 14 201,832 96,005 NIL $NIL &IL Employee benefits 15 32,240 7,926 In this municipality 44 In other municipalities(specify municipality) 1 45 NIL NIL NIL $ 46 NIL NIL NIL 3. Reductions of tax roll during the year(lower tier municipalities only) 47 NIL NIL NIL Cash collections: Current year's tax 16 1,881,909 48 NIL NIL NIL Previous years' tax 17 255,138 65 NIL NIL NIL Penalties and interest 18 65,814 Subtotal 19 2,202,861 water sewer Number of residential units in this municipality receiving municipal water 1 2 Discounts allowed 20 1,933 and sewer services but which are not on direct billing 66 NIL NIL Tax adjustments under section 362 and 363 of the Municipal Act 8.Selected investments of own sinking funds as at December 31 other —amounts added to the roll 22 ( NIL ) own municipalities, —amounts written off 23 NIL municipality school boards Province Federal Tax adjustments under sections 465,495 and 496 of the Municipal Act 1 2 3 4 —recoverable from upper tier and school boards 24 2,586 $ $ $ $ —recoverable from general municipal revenues 25 1,081 NIL NIL NIL NIL Transfers to tax sale and tax registration accounts 26 NIL Own sinking funds 83 The Municipal Elderly Residents' Assistance Act—reductions 27 NIL 9. Borrowing from own reserve funds t —refunds 28 NIL $ Other(specify) 80 NTL Loans or advances due to reserve funds as at December 31 84 NIL Total reductions 29 2,208,461 10.Joint boards consolidated by this municipality this municipal- for contribution ity's share of Amounts added to the tax roll for collection purposes only 30 129,869 total board from thiscomputer Business taxes written off under subsection 495(1)of the Municipal Act 81 612 total municipal use only P expenditure municipality contributions t 1 2 3 4 4.Tax due dates for 1986(lower tier municipalities only) 2 $ $ %u Interim billings: Number of installments 31 name of joint boards Due date of first installment (MMDDYY) 32 022886 . 53 Due date of last installment (MMDDYY) 33 053086 54 Final billings: Number of installments 34 2 . 55 Due date of first installment (MMDDYY) 35 082986 . 56 Due date of last installment (MMDDYY) 36 112986 57 -- . ,_ -- , -----,_ -2-._ ii $ NIL tile drainage, 11. Applications to the Ontario Municipal Board shoreline assist- Municipality AUDITOR'S REPORT TOWNSHIP OF BAYHAM To the Ministry of Municipal Affairs: We have examined grant information schedule 13 of the Financial Information Return of the Corporation of the Township of Bayham for the year ended December 31, 1986. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances. In our opinion, this schedule presents fairly the grant information shown therein in accordance with instructions issued by the Ministry of Municipal Affairs for the year 1986. Fort Erie, Ontario March 3, 1987 Doane Raymond, Chartered Accountants, Licensed Municipal Auditor, License Number 1070. Municipality GRANT INFORMATION 13 TOWNSHIP OF BAYHAM for the year ended December 31, 1986 18 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 municipality 2 NIL 2,817 Sewer surcharge on direct water billings - own municipality 4 NIL NIL Payments in lieu of taxes Subtotal 18 NIL 2,870 2LT ANALYSIS OF TAXATION LOCAL TAXABLE ASSESSMENT residential commercial and farm and industrial business I. Own purposes 1 2 3 (a) Levied by mill rate $ $ $ General 30 6,741,298 486,258 118,155 police villages at reduced rates 31 NIL NIL NIL farms at reduced rates 32 NIL TAXES LEVIED commercial and industrial business total 7 8 12 $ $ $ Subtotal levied e ped by mill rate 1 11 46 021 0 6 2 • Share of telephone and telegraph taxation 2 • Total own purposes taxation 4 • .► • • II. Upper tier purposes Subtotal levied by mill rate 5 ... 17 •31 share of telephone and telegraph taxation 6 • Total upper tier taxation € ��_ _>''� 8 237 762 ANALYSIS OF CAPITAL OPERATIONS 5 Other financing $ Prepaid special charges 24 3,847