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Home My WebLink AboutFIR 1989 1989 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 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 4 Analysis of Revenue Fund Expenditures 5 Analysis of Capital Operations 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 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 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 . Straffordville Cemetery 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 • 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) Questions regarding the information contained in them should be addressed to Robert W. Mann, C.A. P. O. Box 160, Fort Erie, Ontario L2A 5M9at 416-871-0932 (Fax 416-871-9325) (Area code and telephone) Date April 20 1990 Municipal Treasurer Municipality ACCOUNTANT'S REPORT 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, 1989 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 April 20, 1990. 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, 1989: (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 April 20, 1990 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, 1989 upper school total tier board own revenue purposes purposes purposes Note: Upper tiers use column 4 only 1 2 3 4 $ $ $ $ Taxation Taxation from schedule 2LT (or requisitions from schedule 2UT) 1 2,254,264 274,488 1,255,739 724,037 Direct water billings on ratepayers 2,933 2,933 — own municipality 2 — other municipalities 3 Sewer surcharge on direct water billings — own municipality 4 — other municipalities 5 Subtotal 6 2,257,197 274,488 1,255,739 726,970 Payments in lieu of taxes Canada 7 Canada enterprises 8 Ontario The Municipal Tax Assistance Act 9 2,897 2,897 The Municipal Act, section 160 10 Other 11 Ontario enterprises Ontario Housing Corporation 12 Ontario Hydro 13 323 323 Liquor Control Board of Ontario 14 Other 15 Municipal enterprises 16 Other municipalities and enterprises 17 Subtotal 18 3,220 3,220 Ontario unconditionalgrants Per household general 19 << . s}° i.: - • %S` "'i'�''�% Per householdpolice 20 i:�;l<t::•:y::::5€'::'.ij cif{}.....::._ • _ • _ Per householddensity21 ::}:��:::>.}}•;:.:�:>.:�;:::inn:::}.;_.>..;:,::::>;:<+ ;.+.}:.:.._::...:..:::.......... Transitional and special assistance 22 Resource equalization 23 - • General support 24 ....... .. - - Northern special support 25 } . Apportionment guarantee 26 Revenue guarantee 27 f • • • = • .• ' Subtotal 28 140,870 140,870 Revenues for specific functions Ontario specific grants 29 187,686 187,686 Canada specific grants 30 Other municipalities—grants and fees 31 13,422 13,422 Fees, service charges and donations 32 166,253 166,253 Subtotal 33 367,361 367,361 Other revenue Trailer revenue and licences 34 Licences and permits 35 17,103 17,103 Fines 37 Penalties and interest on taxes 38 52,.239 52,239 Investment income—from own funds 39 —other 40 33,873 33,873 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 50 103,215 103,215 2,871,863 274,488 1,255,739 1,341,636 Total revenue 51 ANALYSIS OF TAXATION for the year ended 1)ecemher 31, 1989 LOCAL TAXABLE ASSESSMENT MILL RA for computer residential commercial residential use only and farm and industrial business and farm 1 2 3 4 $ $ $ I. Own purposes (a) Levied by mill rate General 0 1 0 1 0 6,876,294 499,745 122,690 86.871 police villages at reduced rates 0 1 0 2 farms at reduced rates 0 1 0 3 0 1 0 1 Special area rates and police villages Street lighting, Corinth 0 1 52,925 5,676 2,505 4.797 Street lighting, Eden 0 1 172,030 2,475 645 15-367 Street lighting, Richmond 0 1 123,006 26.015 Street lighting, Straffordville 0 1 483,565 129,080 50,950 11.505 Street lighting, Talbot 0 1 55,010 13.089 0 1 Subtotal levied by mill rate 0 1 4 (b) Other charges on tax bills Share of telephone and telegraph taxation 0 1 2 Local improvements 0 1 2 Sewer and water service charges 0 1 2 Sewer and water connection charges 0 1 2 Fire service charges 0 1 2 Minimum tax (differential only) 0 1 2 Municipal drainage charges 0 1 2 Garbage collection charges (1 I 2 Business improvement area 0 1 2 . 0 1 3 Subtotal special charges on tax bills 0 I 3 II. Upper tier purposes 0 1 3 (a) Levied by mill rate Total own purposes taxation General 1012 1 01 11016,876,294 499,745 122,690 135. 092 _ Special purposes 0 2 0 2 0 2 0 2 Subtotal levied by mill rate 0 2 4 (b) Other charges on tax bills Share of telephone and telegraph taxation 0 2 2 Local improvements 0 2 2 Sewer and water service charges 0 2 2 Sewer and water connection charges 0 2 Fire service charges 0 2 • 0 2 3 Subtotal special charges on tax bills 0 2 3 III. School board purposes Total upper tier taxation 0 2 Elementary public The Elgin County Board 0 3 0 11 of Education 0 3 0 11 5,972,308 466,132 110,730 82.058 Share of telephone and telegraph taxation 0 3 Elementary separate Subtotal elementary public 0 3 The Elgin County Separate 0 4 0 1 School Board 0 4 0 1 903,986 33,613 11,960 87.870 Secondary public Subtotal elementary separate 0 4 The Elgin County Board 0 5 0 1 of Education 0 5 0 1 5,972,308 466,132 110,730 79.257 Share of telephone and telegraph taxation 0 5 Secondary separate Subtotal secondary public 0 5 The Elgin County Separate 0 7 0 1 School Board 0 7 0 1 903,986 33,613 11,960 70-100 Subtotal secondary separate 0 7 Total all school board taxation 0 8 Municipality TOWNSHIP OF BAYHAM 2LT 4 ;S TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES ommercial dustrial 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 $ $ $ $ $ $ $ 02.201 597,351 51,074 12,539 4,108 1,790 880 667,742 5.643 254 32 14 300 18.079 2,643 45 12 12 2,712 30.606 3,200 57 1 3 3,261 13.535 5,563 1,747 690 12 7 29 8,048 720 720 () m 1 609,731 52,898 13,255 4,189 1,798 912 682,783 1 0 2 11,252 11,252 2 0 513 513 3 0 4 0 135 _ 135 5 0 6 0 7 0 29,354 29,354 8 0 9 0 0 0 I 0 3 30,002 11,252 41,254 2 0 4 639,733 64,150 13,255 4,189 1,798 912 724,037 41.285 1 241,3031 20,632 5,065 1,659 723 356 269,738 0 ® 5 241,303 20,632 5,065 1,659 723 356 269,738 1 0 6 4,750 4,750 2 0 3 0 140 5 0 0 0 1 0 7 4,750 4,750 2 0 8 241,303 25,382 5,065 1,659 723 356 274,488 96.539 490,076 45,000 10,690 3,576 1,673 821 551,836 1 0 9 9,884 9,884 2 0 10 490,076 54,884 10,690 3,576 1,673 821 561 ,790 .03.376 79,433 3,475 1,236 326 19 11 84,500 2 0 11 79,433 3,475 1,236 326 19 11 84,500 93.243 473,347 43,464 10,325 3,453 1,616 793 532,998 i 1 0 12 ' 9,109 9,109 0 16 473,347 52,573 10,325 3,453 1,616 793 542,107 82.470 63,370 2,772 _ 9R6 250 15 9 67,412 2 0 17 63,370 2,772 986 260 15 9 67,412 2 0 14 _ 1,106,226 113,704 23,237 7, 615 3,323 1,634 1,255,739 Municipality ANALYSIS OF CURRENT REVENUE FOR SPECIFIC FUNCTIONS TOWNSHIP OF BAYHAM 7 for the year ended December 31, 1989 other Ontario municipalities- fees,service specific Canada f rank,Pees,and char}es and grants f rods service charges donations 1 2 3 4 $ $ $ $ General government 1 2,464 Protection to persons and property Fire 2 6,100 825 Police 3 Conservation authority 4 Protective inspection and control 5 1,615 1,245 6 Subtotal 7 7,715 2,070 Transportation services Roadways 8 176,625 5,442 2,007 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 176,625 5,442 2,007 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 225 Garbage disposal 20 Pollution control 21 22 Subtotal 23 225 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 3,444 29 Subtotal 30 3,444 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 6,000 15,837 Libraries 38 Other cultural 39 Subtotal 40 6,000 15,837 Planning and development Planning and zoning 41 26,931 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 5,061 265 • • • Tiledrainage/shoreline assistance 45 .:...........................:..............,..........:..............:.............::.....,.-.....:,.............,......,..:::............ 113 275 g 46 Subtotal 47 5,061 265 140,206 Electricity 48 Gas 49 Telephone 50 Total 51 187,686 NIL 13,422 166,253 ANALYSIS OF REVENUE FUND EXPENDITURES materials, for the year ended December 31, 1989 salaries, services, wages and rents and transfers employee net long term financial to own benefits debt charges expenses funds 2 3 4 $ $ $ $ General government 1 163,906 77,979 900 Protection to persons and property Fire 2 30,607 11,237 12,434 Police 3 Conservation authority 4 Protective inspection and control 5 28,052 10,650 6 Subtotal 7 58,659 21,887 12,434 Transportation services Roadways 8 159,964 282,587 190,669 Winter control 9 10,761 16,433 Transit 10 Parking 11 Street lighting 12 8,499 101 Air transportation 13 14 Subtotal 15 170.725 307.519 190,770 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 2,679 15,219 Garbage collection 19 49,475 Garbage disposal 20 7,814 96,341 Pollution control 21 22 Subtotal 23 7,814 148,495 15,219 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 200 15,170 29 Subtotal 30 200 15,170 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 4,800 25,005 10,561 Libraries 38 Other cultural 39 Subtotal 40 4,800 25,005 10,561 Planning and development 48,695 Planning and zoning 41 Commercial and industrial 42 36.761 Residential development 43 Agriculture and reforestation 44 840 19 748 7 760 Tile drina e/shoreline assistance 45 113 275 :S•::•'.g' j:.1':C'.:5.)r':i:::f'Sy;.::fi%%;•:;%%2:.#•�t %,:• $:% `::::i.•iS:;SS� 46 .:. Subtotal 47 840 133,023 56.455 36.761 Electricity 48 Gas 49 Telephone 50 Total 51 406,944 133,023 652,510 266,645 Municipality A TOWNSHIP OF BAYHAM 4 8 inter- other functional total transfers transfers expenditure 5 6 7 $ $ $ 8 $ Total of column 2 includes: 242,785 1 Payments to Ontario in respect of Down- town Revitalization Program loans 81 NIL 54,278 2 Accrued interest (enter an amount only 3 if the change to the accrual basis 11,556 11,556 4 was made in this reporting year) 82 NIL 38,702 5 6 Interest portion of transit debt charges 11,556 104,536 7 included on line 10 83 NIL 633,220 8 Total of column 3 includes: 27,194 9 Ministry of the Environment Provincial projects service charges 10 —water 52 _ 2,679 11 —sewer 53 NIL 8,600 12 Provincial projects frontage and 13 connection charges—water 57 NIL 14 —sewer 58 NIL 669,014 1 Joint projects operating charges —water 54 NIL —sewer 55 NIL 16 O.P.P. policing contracts 56 NIL 17 Short term interest costs 60 4,784 648 . 18,546 18 49,475 19 Total of column 5 includes: 104,155 20 Grants to charitable and non-profit 21 organizations 62 1,939 22Grants to universities and colleges 63 NIL 648 172,176 23 Contributions to UNCONSOLIDATED joint local boards Health unit 64 NIL 24 District welfare board 65 NIL 25 Home for the aged 66 NIL 26 Recreation board(s) 67 NIL 27 Fire area board 68 NIL 1 15,370 28 Suburban roads commission 69 NIL 29 • 70 15,370 30 • 71 I 1,039 1,039 31 Line 1 of column 7 includes: 32 Members of council 72 31,661 _ 33 34 35 Line 51 of column 7 includes: 1,039 1,039 36 Payments in respect of long term com- mitments and liabilities financed from revenue, as approved by the 700 41,066 37 Ontario Municipal Board. Exclude NIL 38 debt charges reported in column 2. 73 200 200 39 900 41,266 40 48,685 41 36,761 42 43 28,348 44 «:>>.> 11 4 5 - 3 2 46 227,079 47 48 49 50 14,143 NIL 1,473,265 51 Municipality ANALYSIS OF CAPITAL OPERATIONS 5 TOWNSHIP OF BAYHAM for the year ended December 31, 1989 9 1 Unfinanced capital outlay (Unexpended capital financing) at the beginning of the year 1 NIL Sources of financing Contributions from own funds Revenue fund 2 266,645 Reserves and reserve funds 3 Subtotal 4 266,645 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 6,714 Sinking fund debentures 14 15 16 17 Subtotal* 18 6,714 Grants and loan forgiveness Ontario 20 304,968 Canada 21 Other municipalities 22 Subtotal 23 304,968 Other financing Prepaid special charges 24 7,332 Proceeds from sale of fixed assets 25 1,000 Investment income From own funds 26 Other 27 Donations 28 1,070 30 31 Subtotal 32 9,402 Total sources of financing 33 587,729 Applications Own expenditures Short term interest costs 34 Other 35 587,729 Subtotal 36 587,729 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 42 587,729 Unfinanced capital outlay (Unexpended capital financing) at the end of the year 43 NIL 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 —transfers from reserves and reserve funds 47 —other (specify) 48 Total unfinanced capital outlay (unexpended capital financing) 49 *amount in line 18 raised on behalf of other municipalities 19 NIL Municipality ANALYSIS OF CAPITAL GRANTS 6 AND OWN EXPENDITURES TOWNSHIP OF BAYHAM 10 for the year ended December 31, 1989 CAPITAL GRANTS TOTAL Ontario Canada Other OWN grants grants municipalities EXPENDITURES 1 2 3 4 $ $ $ $ General government 1 900 Protection to persons and property Fire 2 12,434 Police 3 Conservation authority 4 Protective inspection and control 5 • 6 Subtotal 7 12,434 Transportation services Roadways 8 281,700 473,369 Winter control 9 Transit 10 Parking 11 Street lighting 12 101 202 Air transportation 13 14 Subtotal 15 281,801 473,571 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 15,219 Garbage collection 19 Garbage disposal 20 Pollution control 21 22 Subtotal 23 15,219 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 11,631 23,262 Libraries 38 Other cultural 39 Subtotal 40 11,631 23,262 Planning and development Planning and zoning 41 Commercial and industrial 42 36,761 Residential development 43 Agriculture and reforestation 44 11 536 25,582 Tile drainage/shoreline e/ h reline as is ance 45 • 46 Subtotal 47 11,536 62,343 Electricity 48 Gas 49 Telephone 50 Total 51 304,968 NIL NIL 587,729 Municipality ANALYSIS OF NET LONG TERM LIABILITIES BY FUNCTION TOWNSHIP OF BAYHAM / 11 as at December 31, 1989 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 36,811 Tile drainage/shoreline assistance 45 261,404 46 Subtotal 47 298,215 Electricity 48 Gas 49 Telephone 50 , Total 51 298,215 ANALYSIS OF LONG TERM LIABILITIES AND COMMITMENTS for the year ended December 31, 1989 1 1. Calculation of debt burden of the municipality All debt issued by the municipality, predecessor municipalities and consolidated entities : To Ontario and agencies 1 261,404 : To Canada and agencies 2 : To other 3 36,811 Subtotal 4 298,215 Plus: All debt assumed by the municipality from others 5 Less: All debt assumed by others : Ontario 6 : Schoolboards 7 Other municipalities 8 Subtotal 9 Less: Ministry of the Environment debt retirement funds —sewer 10 —water 11 Own sinking funds (actual balances) —general municipal 12 —enterprises and other 13 Subtotal 14 Total 15 298,215 Amount reported in line 15 analyzed as follows: Sinking fund debentures 16 Installment (serial) debentures 17 298,215 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. dollars—Canadian dollar equivalent included in line 15 above 25 NIL —par value of this amount in U.S. dollars 26 Other —Canadian dollar equivalent included in line 15 above 27 NIL —par value of this amount in 28 3. Interest earned on sinking funds and debt retirement funds during the year $ Own funds 29 NIL Ministry of the Environment—sewer 30 NIL —water 31 NIL $ 4. Actuarial balance of own sinking funds at year end 32 NIL 5. Long term commitments and contingencies at year end $ Total liability for accumulated sick pay credits 33 67,128 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 —hospital support 39 —university support 40 —leases and other agreements 41 Other (specify) . 42 43 44 Total 45 67,128 Municipality R TOWNSHIP OF BAYHAM `" 12 6. Ministry of the Environment Provincial Projects accumulated total outstanding debt surplus (deficit) capital obligation charges 1 2 3 $ $ $ Water projects —for this municipality only 46 —share of integrated project(s) 47 5,266 7,315 695 Sewer projects —for this municipality only 48 —share of integrated project(s) 49 principal interest 1 2 7. 1989 Debt Charges $ $ Recovered from the consolidated revenue fund —general tax rates 50 —special area rates and special charges 51 —benefitting landowners 52 99,215 33,808 —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 99,215 33,808 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 $ $ $ $ $ $ 1990 60 93,583 26, 119 1991 61 84,652 17, 896 1992 62 48,000 10, 510 1993 63 25,919 5, 732 1994 64 21,698 3, 721 1995-1999 65 24,363 3, 530 2000 onwards 79 Interest to be earned on sinking funds* 69 Downtown revital- ization program 70 298,215 67, 508 NIL NIL NIL NIL Total 71 *includes interest to be earned on Ministry of the Environment debt retirement funds 9. Future principal payments on expected new debt 1 1990 72 NIL 1991 73 1,700 1992 74 3,600 1993 75 5,700 1994 76 8,800 Total 77 19,800 10. Other notes (attach supporting schedule as required) CONTINUITY OF UPPER TIER AND SCHOOL BOARD LEVIES for the year ended December 31, 1989 balance at beginning amounts supplementary total of year requisitioned taxes expended UPPER TIER 1 2 3 4 Included in general mill rate for upper tier purposes $ $ $ $ General requisition 1 271,751 2,738 274,489 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 _ (3) 271,751 2,738 274,489 Special purpose requiAitions Water 12 Transit 13 Sewer 14 Library 15 16 17 Sub total levied by mill rate—special areas 18 Special charges 19 Direct water billings 20 Sewer surcharge on direct water billings 21 Total region or county 22 (3) 271,751 2,738 274,489 pupils' balance at fees,share beginning amounts supplementary of trailer of year requisitioned taxes licences SCHOOL BOARDS 1 2 3 4 $ $ $ $ Elementary public • Elgin County Board of Education 30 (3) 555,652 6,070 31 Elementary separate ▪ Elgin County Separate School Board 40 NIL 84,144 356 41 42 Secondary public • Elgin County Board of Education 50 13 536.255 5.862 51 Secondary separate . Elgin County Separate School Board 70 (14) 67,127 284 71 72 Total school boards 36 (4) 1,243,178 12,572 NIL Municipality TOWNSHIP OF BAYHAM 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 II $ $ $ $ $ $ $ 269,738 4,750 NIL NIL NIL 274,488 (4) 11 18 19 20 21 269,738 4,750 NIL NIL NIL 274,488 (4) 22 telephone share of pupils' and payments fees,share balance total amount telegraph in lieu of of trailer total al end expended levied taxation taxes licences raised of year 5 6 7 8 9 10 11 $ $ $ $ $ $ $ 561,722 551,836 9,884 561,720 (5) 30 . 31 84,500 84,500 84,500 NIL 40 41 42 542,117 532,998 9,109 542,107 3 50 51 67,411 67,412 67.412 (13) 70 71 72 1,255,750 1,236,746 18,993 NIL NIL 1,255,739 (15) 36 Municipality CONTINUITY OF RESERVES lU AND RESERVE FUNDS TOWNSHIP OF BAYHAM 15 for the year ended December 31, 1989 491,233 Balance at beginning of year 1 Revenues Contributions from revenue fund 2 Contributions from capital fund 3 Lot levies and subdivider contributions 60 Recreational land (the Planning Act) 61 1,750 Investment income—from own funds 5 207 —other 6 9 10 11 12 , Total revenue 13 1,957 Expenditures Transferred to capital fund 14 Transferred to revenue fund 15 Charges for long term liabilities—principal and interest 16 63 20 21 Total expenditure 22 Balance at end of year for: Reserves 23 489,400 Reserve Funds 24 3,790 Total 25 493,190 analysed as follows: • Working funds 26 350,000 Contingencies 27 Ministry of the Environment fund for renewals, etc. —sewer 28 —water 29 Replacement of equipment 30 139,400 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 3,790 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 58 493,190 Municipality ANALYSIS OF 11 CONSOLIDATED ENI TOWNSHIP OF BAYHAM 1 BALANCES 16 as at December 31, 1989 2 ASSETS $ $ Current assets portion of cash not in chartered banks Cash1 35,360 NIL Accounts receivable Canada2 199 Ontario 3 322,730 Region or county 4 2,120 Other municipalities 11,793 School boards 5 6 , 5,045 portion of taxes Waterworks Other (including unorganized areas) 7 receivable for Taxes receivable 8 10,228 business taxes Current year's levies 9 246,394 2,415 Previous year's levies 10 55,565 751 Prior years' levies 46,393 372 Penalties and interest 11 Less allowance for uncollectables 12 37,048 416 13 ( 12,500 ) ( 1,000 ) Investments (market value $ Canada 14 Provincial Municipal 15 Other 16 17 3,600 portion of line 20 Other current assets Capital outlay to be recovered in future years 18 302 for tax sale/tax Other long term assets. 19 298,215 registration 20 Total 21 1,062,492 LIABILITIES portion of loans not Current liabilities from chartered banks Temporary loans—current purposes 22 179,000 NIL —capital—Ontario 23 —Canada 24 —Other 25 Accounts payable and accrued liabilities Canada 26 Ontario 27 526 Region or county 28 2,738 Other municipalities 29 780 School boards 30 12,573 Trade accounts payable 31 43,731 Other 32 20,741 Other current liabilities 33 2,660 Net long term liabilities Recoverable from the Consolidated Revenue Fund —general tax rates 34 —special area rates and special charges 35 —benefitting landowners 36 298,215 — —user rates (consolidated entities) 37 Recoverable from Reserve Funds 38 Recoverable from unconsolidated entities 39 Less: Own holdings 40 ( ) Reserves and reserve funds 41 493,190 Accumulated net revenue (deficit) (47,346) General revenue 42 Special charges and special areas (specify) Street lighting 43 24,136 Drainage maintenance 44 (3,805) 45 46 Consolidated local boards (specify) Transit operations 47 Water operations 48 Libraries 49 Cemeteries 50 37,332 Recreation, community centres and arenas 51 _. 2,040 52 _ 53 54 55 Region or county 56 (4) School boards 57 (15) Unexpended capital financing/(unfinanced capital outlay) 58 Total 59 1.062.492 STATISTICAL DATA for the year elided December 31, 1989 1. Number of continuous full time employees as at December 31 1 Administration 1 2 Non-line Departmental Support Staff 2 3 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 11 continuous full time employees December 31 Other 1 2 2. Total expenditures during the year on: $ $ Wages and salaries 14 304,943 79,610 Employee benefits 15 51,413 2,777 1 $ 3. Reductions of tax roll during the year (lower tier municipalities only) Cash collections: Current year's tax 16 2,121,665 Previous years' tax 17 275,871 Penalties and interest 18 66,047 Subtotal 19 2,463,583 Discounts allowed 20 2,203 Tax adjustments under section 362 and 363 of the Municipal Act ( ) —amounts added to the roll 22 —amounts written off 23 Tax adjustments under sections 465, 495 and 496 of the Municipal Act —recoverable from upper tier and school boards 24 5,876 —recoverable from general municipal revenues 25 2,791 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 2,474,453 Amounts added to the tax roll for collection purposes only 30 119,408 Business taxes written off under subsection 495 (1) of the Municipal Act 81 4,170 1 4. Tax due dates for 1989 (lower tier municipalities only) Interim billings: Number of installments 31 2 Due date of first installment (MMDDYY) 32 022889 Due date of last installment (MMDDYY) 33 053189 Final billings: Number of installments 34 2 Due date of first installment (MMDDYY) 35 083189 Due date of last installment (MMDDYY) 36 113089 Supplementary taxes levied with 1990 due date 37 $ 1,428 5. Projected capital expenditures and long term long term financing requirements financing requirements as at December 31 approved submitted but forecast not yet gross by the not yet approved submitted expenditure O.M.B. by the O.M.B. to the O.M.B. 1 2 3 4 Estimated to take place $ $ $ $ In 1990 58 525,000 10,000 NIL 6,500 In 1991 59 550,000 10,000 NIL 6,500 In 1992 60 575,000 10,000 NIL 6,500 In 1993 61 600,000 10,000 NIL 6,500 In 1994 62 625,000 10,000 NIL 6,500 Total 63 2,875,000 50,000 NIL 32,500 balance in fund loans outstanding 1 2 6. Ontario Home Renewal Plan trust fund at year end 82 $ Municipality 12 TOWNSHIP OF BAYHAM 2 17 7. Analysis of direct water and sewer billings as at December 31 water number of 1989 billings residential residential all other units units properties • 1 2 3 4 $ $ In this municipality 39 7 1,298 1,635 In other municipalities (specify municipality) 40 NIL NIL 41 NIL NIL 42 NIL NIL 43 NIL NIL • 64 NIL ' NIL • sewer number of 1989 billings residential residential all other units units properties 1 2 3 $ $ In this municipality 44 NIL NIL In other municipalities (specify municipality) 45 NIL NIL 46 NIL NIL 47 NIL NIL 48 NIL NIL 65 NIL NIL 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 S $ $ $ 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 NIL 10. Joint boards consolidated by this municipality NIL this municipal- for contribution ity's share of total hoard from this total municipal computer expenditure municipality contributions use only 1 2 3 4 $ $ °lo name of joint boards 53 . 54 55 . 56 57 tile drainage, 11. Applications to the Ontario Municipal Board shoreline assist- ance, downtown revitalization, electricity, gas, telephone other total 1 2 3 Approved but not financed as at Dec. 31, 1988 67 164,300 $ NIL 164,300 Approved in 1989 68 NIL 28,900 28,900 Financed in 1989 69 NIL 6.714 6,714 No long term financing necessary 70 NTL 22,186 22,186 Balance approved but not financed as at Dec. 31, 1989 71 164.300 NIL 164,300 Applications submitted but not approved as at December 31, 1989 72 NIL NIL NIL 12. Forecast of total revenue fund expenditures 1990 1991 1992 1993 1994 1 2 3 4 5 $ $ $ $ $ 73 1,375,000 1,450,000 1,525,000 1,600,000 1,675,000 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, 1989. 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 1989. Fort Erie, Ontario April 20, 1990 Doane Raymond, Chartered Accountants, Licensed Municipal Auditor, License Number 1070. Munk ijuliiy GRANT INFORMATION 13 TOWNSHIP OF BAYHAM for 11w year ended December 31, 1989 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 2,933 Sewer surcharge on direct water billings - own municipality 4 NIL NIL Payments in lieu of taxes NIL 3,220 Subtotal 18 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 6,876,294 499,745 122,690 police villages at reduced rates 31 NIL NIL NIL ed rates reduced farms at e c 32 NIL • TAXES LEVIED commercial and industrial business total 7 8 12 $ $ $ Subtotal levied 52 898 13,255 55 e ed bymill rate 1 • :...:::::::::::.:........:...............:.............. Share of telephone and telegraph to ation 2 1 1 2 2 <>:;; 724 Totalownpurposes taxation 4 .:.:.�n::. .:....:.....: ...,.:,:.<:>:::«:::»>::>;;.<:::>::>::;:<;:;;::>; 037 II. Upper tier purposes Subtotal levied by mill rate5 2 0 6 2 5 065 share of telephone and telegraph taxation 6 14,750 Total upper tier taxation 8 L.. :. ..:>.. 274,488 ANALYSIS OF CAPITAL OPERATIONS 5 Other financing $ Prepaid special charges 24 7,332