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Home My WebLink AboutFIR 1990 1990 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 5 Analysis of Capital Operations 6 Analysis of Capital Grants and Own Expenditures 7 Analysis of Net Long Term Liabilities By Function 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 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 DOANE RAYMOND PANNELL (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 24, 1991 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, 1990 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 24, 1991. 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, 1990: (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 v� •^'L ��'Y�'��"`'t ��`"`��" April 24, 1991 Doane Raymond Pannell, Chartered Accountants, Licensed Municipal Auditor, License Number 1070 Municipality ANALYSIS OF REVENUE FUND REVENUES TOWNSHIP OF BAYHAM 3 for the year ended December 31, 1990 upper total tier board own revenue purposes purposes purposes Note: Upper tiers use column 4 only 1 2 3 4 $ $ $ $ Taxation Taxation from schedule 2LT 2,481,876 290,116 1,397,540 794,220 (or requisitions from schedule 2UT) 1 Direct water billings on ratepayers 3,604 3,604 - own municipality 2 - other municipalities 3 Sewer surcharge on direct water billings - own municipality 4 - other municipalities 5 Subtotal 6 2,485,480 290,116 1,397,540 797,824 Payments in lieu of taxes Canada 7 Canada enterprises 8 Ontario The Municipal Tax Assistance Act 9 3,253 3,253 The Municipal Act, section 160 10 Other 11 Ontario enterprises Ontario Housing Corporation 12 Ontario Hydro 13 351 351 Liquor Control Board of Ontario 14 Other 15 Municipal enterprises 16 Other municipalities and enterprises 17 Subtotal 18 3,604 3,604 Ontario unconditional grants Per household general 19 40,920 40,920 Per household police 20 Transitional and special assistance 22 Resource equalization 23 14,329 14,329 General support 24 46,067 46,067 Northern special support 25 Apportionment guarantee 26 Revenue guarantee 27 39,554 39,554 Subtotal 28 140,870 140,870 Revenues for specific functions Ontario specific grants 29 211,232 211,232 Canada specific grants 30 Other municipalities-grants and fees 31 18,629 18,629_ Fees, service charges and donations 32 196,249 196,249 Subtotal 33 426,110 426,110 Other revenue Trailer revenue and licences 34 Licences and permits 35 24,977 24,977 Fines 37 Penalties and interest on taxes 38 49,040 49,040 _ Investment income-from own funds 39 -other 40 32,140 32,140 Sale of publications, equipment, etc. 42 Contributions from capital fund 43 Si 544 _ 5,544 Contributions from reserves and reserve funds 44 Contributions from non consolidated entities 45 46 47 • 48 _ • Sale of land 49 Subtotal 50 111,701 111,701 Total revenue 51 3, 167,765 290,116 1,397,540 1,480,109 ANALYSIS OF TAXATION for the year ended December 31, 1990 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 7,004,478 498,898 122,630 94.869 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 53,253 5,656 2,505 4.786 Street lighting, Eden 0 1 182,000 2,475 645 14.542 Street lighting, Richmond 0 1 142,090 864 255 10.460 Street lighting, Straffordville 0 1 502,625 114,385 46,290 7.229 Street lighting, Talbot 0 1 60,113 11.978 0 , 1 Subtotal levied by mill rate 0 I 4 (b) Other charges on tax bills Share of telephone and telegraph taxation 0 1 2 Local improvements 0 I 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 I 2 Municipal drainage charges 0 1 2 Garbage collection charges 0 1 2 Business improvement area 0 1 2 . 0 1 3 Subtotal special charges on tax bills 0 I 3 II. Upper tier purposes (a) Levied by mill rate Total own purposes taxation 0 I 3 General 0 2 . 0 1 0 7,004,478 498,898 122,630 36.492 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 2 Fire service charges 0 2 2 • 0 2 3 III. School board purposes Subtotal special charges on tax bills 0 2 3 Elementary public Total upper tier taxation 0 2 3 The Elgin County Board 0 3 0 1 of Education 0 3 0 1 6,042,761 461,823 110,260 92.930 Share of telephone and telegraph taxation 0 3 2 Elementary separate Subtotal elementary public 0 3 3 The Elgin County Separate 0 4 0 1 School Board 0 4 0 1 961,717 37,075 12,370 103.416 Share of telephone and telegraph taxation 1 01 41 Secondary public Subtotal elementary separate 0 4 The Elgin Country Board 0 5 0 . 1 of Education 0 5 0 1 6,042,761 461,823 110,260 83.653 Share of telephone and telegraph taxation 0 5 2 Secondary separate Subtotal secondary public 0 5 3 The Elgin County Separate r0 7 0 1 School Board 0 7 0 1 961,717 37.075 12,370 69.703 Share of telephone and telegraph taxation 01 7 2 Subtotal secondary separate 0 7 3 Total all school board taxation 0 8 3 Municipality 2LT TOWNSHIP OF BAYHAM 4 TES TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES commercial industrial and residential commercial residential commercial total business and farm and industrial business and farm and industrial business columns 6 to 11 5 6 7 8 9 10 11 12 $ $ $ $ $ $ $ 111.610 664,508 55,682 13,687 3,687 2,780 1,179 741,523 5.631 255 32 14 301 17.108 2,647 42 11 2,700 12.306 1,486 11 3 1,500 8.505 3,633 973 394 (56) 109 67 5,120 720 137 857 0 0 1 673,249 56,740 14,109 3,768 2,889 1,246 752,001 1 0 2 12,570 12,570 2 0 513 513 3 0 4 0 135 135 5 0 6 0 7 0 29,001 29,001 8 0 9 0 0 0 l 0 3 29,649 12,570 42,219 2 0 4 702,898 69,310 14,109 3,768 2,889 1,246 794,220 42.931 255,607 21,418 5,265 1,418 1,070 453 285,231 0 0 5 , 255,607 21,418 5,265 1,418 , 1,070 453 285,231 I 0 6 4,885 4,885 2 0 3 0 4 0 5 0 0 0 1 0 7 4,885 4,885 2 0 8 255,607 26,303 5,265 1,418 1,070 453 290,116 109.329 561,554 50,491 12,054 3,223 2,533 1,097 630,952 11 0 9 9,554 9,554 2 0 10 561,554 60,045 12,054 3,223 2,533 1,097 640,506 121.666 99,457 4,511 1,505 418 212 64 106, 167 111 OI 18 1,061 1,061 2 0 11 99,457 5,572 1,505 418 212 64 107,228 98.415 505,496 45,450 __ 10,851 2,901 2,280 988 567,966 1 0 12 9,228 9,228 2 0 16 505,496 54,678 10,851 2,901 2,280 988 577,194 82.003 67,035 3,040 1,014 312 143 43 71 ,587 1 0 19 1,025 1,025 0 17 67,035 4,065 1,014 312 143 43 72,612 2 0 14 1,233,542 124,360 25,424 6,854 5,168 2,192 1,397,540 Municipality ANALYSIS OF CURRENT REVENUE FOR SPECIFIC FUNCTIONS TOWNSHIP OF BAYHAM 7 for the year ended December 31, 1990 other Ontario municipalities- fees,service specific Canada grants,Ices,and charges and grants grants service charges donations 1 2 3 4 $ $ $ $ General government 1 346 Protection to persons and property Fire 2 660 2,500 Police 3 Conservation authority 4 Protective inspection and control 5 9,929 6 Subtotal 7 660 12,429 Transportation services Roadways 8 176,180 6,103 25,907 Winter control 9 20,900 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 197,080 6,103 25,907 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 Garbage disposal 20 2,000 Pollution control 21 22 Subtotal 23 2,000 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 18,959 29 Subtotal 30 18,959 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 20,631 Libraries 38 Other cultural 39 Subtotal 40 6,000 20,631 Planning and development Planning and zoning 41 26,085 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 5 492 97 a ,. . , "<� s " Tile drainage/shoreline assistance 45 � ->; 101321.� ' ,, . Shoreline erosion control 46 3,000 Subtotal 47 5,492 97 130,406 Electricity 48 Gas 49 Telephone 50 Total 51 211, 232 NIL 18,629 196,249 ANALYSIS OF REVENUE FUND EXPENDITURES materials, for the year ended December 31, 1990 salaries, services, wages and rents and transfers employee net long term financial to own benefits debt charges expenses funds 1 2 3 4 $ $ x S General government 1 210,596 80,102 2,332 Protection to persons and property Fire 2 35,945 11,131 7,120 Police 3 467 Conservation authority 4 Protective inspection and control 5 43,965 13,087 6 Subtotal 7 79,910 24,218 7,587 Transportation services Roadways 8 149,519 252,330 129,002 Winter control 9 22,985 20,960 Transit 10 Parking 11 Street lighting 12 10,868 7,323 Air transportation 13 14 Subtotal 15 172,504 284,158 136,325 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 3,027 Garbage collection 19 52,153 Garbage disposal 20 9,063 114,505 Pollution control 21 22 Subtotal 23 9,063 169,685 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 200 22,549 10,579 29 Subtotal 30 200 22,549 10,579 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 6,400 29,697 2,645 Libraries 38 Other cultural 39 Subtotal 40 6,400 29,697 2,645 Planning and development Planning and zoning 41 43,927 Commercial and industrial 42 207 8,271 Residential development 43 Agriculture and reforestation 44 511 18,380 21,070 Tile drainage/shoreline assistance 45 7 � '� }, ,„v�,,.��„_, 101,321 Shoreline erosion control 46 6,755 Subtotal 47 718 119,701 71,752 8, 271 Electricity 48 Gas 49 Telephone 50 Total 51 479,391 119,701 682,161 167, 73° Municipality d TOWNSHIP OF BAYHAM �r 8 inter- other functional local transfers transfers espcndil lire 5 6 7 $ $ s 8 $ Total of column 2 includes: 293,030 1 Payments to Ontario in respect of Down- NIL town Revitalization Program loans 81 54,196 2 Accrued interest (enter an amount only 467 3 if the change to the accrual basis 12,269 12, 269 4 was made in this reporting year) 82 NIL 57,052 5 6 Interest portion of transit debt charges 12,269 123,984 7 included on line 10 83 NIL 530,851 8 Total of column 3 includes: Ministry of the Environment 43,945 y Provincial projects service charges 10 -water 52 3,027 11 -sewer 53 NIL 18,191 12 Provincial projects frontage and 13 14 connection charges-water 57 _ NIL -sewer 58 NIL 592,987 15 Joint projects operating charges -water 54 NIL -sewer 55 NIL 16 O.P.P. policing contracts 56 NIL 17 Short term interest costs 60 2,683 647 3,674 18 52,153 19 Total of column 5 includes: 123,568 20 Grants to charitable and non-profit 21organizations 62 2,239 22 Grants to universities and colleges 63 NIL 647 179,395 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 33,328 28 Suburban roads commission 69 NIL 29 • 70 33,328 30 • 71 1,539 1,539 31 Line 1 of column 7 includes: 32 Members of council 72 34,374 33 34 3> Line 51 of column 7 includes: 1,539 1,539 36 Payments in respect of long term com- mitments and liabilities financed from revenue, as approved by the 700 39,442 37 Ontario Municipal Board. Exclude 38 debt charges reported in column 2. 73 NIL 230 2309 3 930 39,672 40 43,927 41 8,478 42 43 I 39,961 44 101,321 45 6,755 46 200,442 47 48 49 50 15,385 NIL 1,464,377 51 Municipality ANALYSIS OF CAPITAL OPERATIONS 5 TOWNSHIP OF BAYHAM for the year ended December 31, 1990 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 2 167,739 Reserves and reserve funds 3 Subtotal 4 167,739 Long term liabilities incurred Central Mortgage and Housing Corporation 5 Ontario Municipal Improvement Corporation 7 Commercial Arca 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 Sinking fund debentures 14 15 16 17 Subtotal* 18 Grants and loan forgiveness Ontario 20 218,090 Canada 21 Other municipalities 22 Subtotal 23 218,090 Other financing Prepaid special charges 24 3,600 Proceeds from sale of fixed assets 25 5,979 Investment income From own funds 26 Other 27 Donations 28 30 31 Subtotal 32 9,579 Total sources of financing 33 395,408 Applications Own expenditures Short term interest costs 34 Other 35 392,899 Subtotal 36 392,899 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 5,544 Total applications 42 398,443 Unfinanced capital outlay (Unexpended capital financing) at the end of the year 43 3,035 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 3,035 —transfers from reserves and reserve funds 47 —other (specify) 48 Total unfinanced capital outlay (unexpended capital financing) 49 3,035 *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, 1990 CAPITAL GRANTS TOTAL Ontario Canada Other OWN grants grants municipalities EXPENDITURES I 2 3 4 $ $ $ $ General government 1 2,332 Protection to persons and property Fire 2 7,120 Police 3 467 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 7,587 Transportation services Roadways 8 211,742 344,344 Winter control 9 Transit 10 Parking 11 Street lighting 12 6,348 13,671 Air transportation 13 14 Subtotal 15 218,090 358,015 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 435 Garbage collection 19 Garbage disposal 20 Pollution control 21 22 Subtotal 23 435 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 10,579 29 Subtotal 30 10,579 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 2,645 Libraries 38 Other cultural 39 Subtotal 40 2,645 Planning and development Planning and zoning 41 Commercial and industrial 42 8,271 Residential development 43 Agriculture and reforestation 44 3,035 Tile drainage/shoreline assistance 45 5... .un ::; \iF.+�aii:Sfvx>:.7:ini.:;r \ Mns ...v..... 4u....;'iii:.:,::,ti:..a :sc':vxa:::v•::.': 46 Subtotal 47 11,306 Electricity 48 Gas 49 Telephone 50 Total 51 218,090 NIL NIL 392,899 Municipality ANALYSIS OF NET LONG TERM 7 LIABILITIES BY FUNCTION TOWNSHIP OF BAYHAM II as at December 31, 1990 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 22,456 Tile drainage/shoreline assistance 45 182,177 46 Subtotal 47 204,633 Electricity 48 Gas 49 Telephone 50 Total 51 204,633 ANALYSIS OF LONG TERM LIABILITIES AND COMMITMENTS for the year ended December 31, 1990 1 1. Calculation of debt burden of the municipality All debt issued by the municipality, predecessor municipalities and consolidated entities : To Ontario and agencies 1 182,177 : To Canada and agencies 2 : To other 3 22,456 Subtotal 4 204,633 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 15 204,633 Amount reported in line 15 analyzed as follows: Sinking fund debentures 16 Installment (serial) debentures 17 204,633 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 53,020 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 53,020 Municipality TOWNSHIP OF BAYHAM 8 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 5,230 5,568 536 Sewer projects —for this municipality only 43 —share of integrated project(s) 49 principal interest 1 2 7. 1990 Debt Charges $ $ Recovered from the consolidated revenue fund —general tax rates 50 —special area rates and special charges 51 —benefitting landowners 52 93,583 26,118 —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 93,583 26,118 8. Future principal and interest payments on existing net debt recoverable from the recoverable from recoverable from consolidated revenue :und reserve funds unconsolidated entities principal interest principal interest principal interest 1 2 3 4 5 6 $ $ $ $ $ $ 1991 60 84,652 17,896 1992 61 48,000 10,510 1993 62 25,919 5,732 1994 63 21,698 3,721 1995 64 11,060 1,933 1996-2000 65 13,304 1,596 2001 onwards 79 Interest to be earned on sinking funds* 69 Downtown revital- ization program 70 Total 71 204,633 41,388 NIL NIL NIL NIL *includes interest to be earned on Ministry of the Environment debt retirement funds 9. Future principal payments on expected new debt 1 1991 72 NIL 1992 73 2,100 1993 74 4,100 1994 75 6,200 1995 76 8,600 "total 77 21,000 10. Other notes (attach supporting schedule as reyuirtd) CONTINUITY OF UPPER TIER AND SCHOOL BOARD LEVIES for the year ended December 31, 1990 balance at beginning amounts supplementary Iota of year requisitioned lazes expem UPPER TIER 2 3 4 Included in general mill rate for upper tier purposes $ $ $ $ General requisition 1 287,237 2,941 290, 1 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 (4) 287,237 2,941 290, 1 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 (4) 287,237 2,941 290,1i pupils' balance at fees,shat beginning amounts supplementary of traile of year requisitioned taxes licences SCHOOL BOARDS 1 2 3 4 $ $ $ $ Elementary public . Elgin County Board of Education 30 (5) 633,764 6,853 31 Elementary separate . Elgin County Separate School Board 40 NIL 107,608 694 41 42 Secondary public Elgin County Board of Education 50 3 571,143 6,169 51 Secondary separate Elgin County Separate School Board 70 (13) 73,151 498 71 72 Total school boards 36 (15) 1,385,666 14,214 NIL Municipality (] TOWNSHIP OF BAYHAM 9 L T 13 telephone share of and share of payments balance amount telegraph Provincial in lieu of total at end levied taxation grants taxes other raised of year 5 6 8 9 10 12 11 $ $ $ $ $ $ $ 285,231 4,885 NIL NIL NIL 290,116 (66) I1 18 19 20 21 285,231 4,885 NIL NIL NIL 290,116 (66) 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 $ $ $ $ $ $ $ 640,617 630,952 9,554 640,506 (116) 30 31 108,302 106,167 1,061 107,228 (1,074) 40 41 42 577,312 567,966 9,228 577,194 (115) 50 I - 51 73,649 71,587 1,025 72,612 (1,050) 70 71 72 1,399,880 1,376,672 20,868 NTT. NIL 1,397,540 (2,355) 36 Municipality CONTINUITY OF RESERVES 1� AND RESERVE FUNDS TOWNSHIP OF BAYHAM 15 for the year ended December 31, 1990 Balance at beginning of year 1 493,190 Revenues 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 5 436 —other 6 9 10 11 12 Total revenue 13 493,626 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 4,226 Total 25 493,626 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 4,226 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 58 493,626 Municipality ANALYSIS OF 11 CONSOLIDATED YEAR END BALANCES TOWNSHIP OF BAYHAM 16 as at December 31, 1990 I 2 ASSETS $ $ portion of cash not Current assets in chartered banks Cash 1 41,339 NIL Accounts receivable Canada 2 99 Ontario Region or county 3 246,259 Other municipalities 4 3,487 School boards 5 11,443 6 3,721 portion of taxes Waterworks 7 receivable for Other (including unorganized areas) Taxes receivable 8 34,796 business taxes Current year's levies Previous year's levies 9 269,615 2,067 Prior years' levies 10 87,451 387 Penalties and interest 11 36,069 445 Less allowance for uncollectables 12 43,299 343 13 ( 8,300 ) ( 1,000 ) Investments (market value $ Canada Provincial 14 Municipal 15 Other 16 Other current assets 17 3,600 portion of line 20 Capital outlay to be recovered in future years 18 11,091 , for tax sale/tax Other long term assets 19 204,633 registration 20 Total 21 988,602 LIABILITIES portion of loans not' Current liabilities from chartered banks Temporary loans—current purposes 22 111,743 NIL —capital—Ontario 23 —Canada 24 —Other 25 Accounts payable and accrued liabilities Canada 26 9,868 Ontario 27 9,034 Region or county 28 2,941 Other municipalities 29 720 School boards 30 16,301 Trade accounts payable 31 93,851 Other 32 22,041 Other current liabilities 33 1,210 Net long term liabilities Recoverable from the Consolidated Revenue Fund —general tax rates 34 —special area rates and special charges 35 —benefitting landowners 36 204,633 —user rates (consolidated entities) 37 Recoverable from Reserve Funds 38 Recoverable from unconsolidated entities 39 Less: Own holdings 40 ( ) Reserves and reserve funds 41 493,626 Accumulated net revenue (deficit) General revenue 42 (27,344) Special charges and special areas (specify) Street lighting 43 14,883 Drainage maintenance 44 (8,548) 45 46 Consolidated local boards (specify) Transit operations 47 Water operations 48 Libraries 49 Cemeteries 50 48,827 Recreation, community centres and arenas 51 272 52 53 54 55 Region or county 56 (66) School boards 57 (2,355) Unexpended capital financing/(unfinanced capital outlay) 58 (3,035) Total 59 988,602 STATISTICAL DATA for the year ended December 31, 1990 1. Number of continuous full time employees as at December 31 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 14 363,624 87,488 Employee benefits 15 64,755 4,118 3. Reductions of tax roll during the year (lower tier municipalities only) Cash collections: Current year's tax 16 2,304,563 Previous years' tax 17 222,903 Penalties and interest 18 42,789 Subtotal 19 2,570,255 Discounts allowed 20 1.473 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 4,505 —recoverable from general municipal revenues 25 _ 2,003 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 2,578,236 Amounts added to the tax roll for collection purposes only 30 108,979 Business taxes written off under subsection 495 (1) of the Municipal Act 81 1,328 4. Tax due dates for 1990 (lower tier municipalities only) Interim billings: Number of installments 31 2 Due date of first installment (MMDDYY) 32 022890 Due date of last installment (MMDDYY) 33 053190 Final billings: Number of installments 34 2 Due date of first installment (MMDDYY) 35 083190 Due date of last installment (MMDDYY) 36 113090 Supplementary taxes levied with 1991 due date 37 $ 10,443 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. 2 3 4 Estimated to take place $ s $ $ In 1991 58 425,000 19,000 NIL NIL In 1992 59 450,000 10,000 NIL 6,500 In 1993 60 475,000 10,000 NIL 6,500 In 1994 61 500,000 10,000 NIL —_ 6,500 In 1995 62 525,000 10,000 NIL 6,500 Total 63 2, 375,000 59.000 NIL 26,000 balance in fund loans outstanding 1 2 6. Ontario Home Renewal Plan trust fund at year end 82 30,646 20s,781 Municipality TOWNSHIP OF BAYHAM 12 17 7. Analysis of direct water and sewer billings as at December 31 water number of 1990 billings residential residential all other units units properties 1 2 3 4 $ $ In this municipality 39 7 1,488 2,116 In other municipalities (specify municipality) 40 NIL NIL 41 NIL NIL 42 NIL NIL 43 _ NIL NIL • . 64 NIL NIL sewer number of 1990 billings residential residential all other units units properties 1 2 3 $ $ In this municipality 44 NIL NIL In other municipalities (specify municipality) NIL NIL 45 46 NIL NIL 47 NIL NIL _ 48 NIL NIL • 65 NIL NIL water sewer Number of residential units in this municipality receiving municipal water I 2 and sewer services but which are not on direct billing 66 NIL NIL 8. Selected investments of own sinking funds as at December 31 other own municipalities, municipality school boards Province Federal 1 2 3 4 $ $ $ $ Own sinking funds 83 NIL NIL NIL NIL -1 1 1 9. Borrowing from own reserve funds I $ Loans or advances due to reserve funds as at December 31 84 NIL 10. Joint boards consolidated by this municipality this municipal- for NIL contribution ity's share of total board from this total municipal computer expenditure municipality contributions use 11111y 1 2 3 4 $ $ Q 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 I 2 3 Approved but not financed as at Dec. 31, 1989 67 164$300 $ NIL 164$300 Approved in 1990 68 NIL 12,700 12,700 Financed in 1990 69 NIL NIL NIL No long term financing necessary 70 NIL NIL NIL Balance approved but not financed as at Dec. 31, 1990 71 164,300 12,700 177,000 Applications submitted but not approved NIL NIL NIL as at December 31, 1990 72 12. Forecast of total revenue fund expenditures 1991 1992 1993 1994 1995 1 2 3 4 5 73 1 _s�n$nnn 1 .650.000 1,750,000 1,850,000 1,950,000 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, 1990. 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 1990. Fort Erie, Ontario April 24, 1991 Doane Raymond Pannell, Chartered Accountants, Licensed Municipal Auditor, License Number 1070. Municipality GRANT INFORMATION 13 TOWNSHIP OF BAYHAM for the year ended December 31, 1990 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 3,604 Sewer surcharge on direct water billings - own municipality 4 NIL NIL Payments in lieu of taxes Subtotal 18 NIL 3,604 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 7,004,478 498,898 122,630 police villages at reduced rates 31 NIL NIL NIL farms at reduced rates 32 NIL h ad`` ` ` MO. `c TAXES LEVIED commercial and industrial business total 7 8 12 $ $ $ Subtotal levied by mill rate 1 56,740 14,109 a eri.;f. W,n:'a' Share of telephone and telegraph taxation 2 At,:p .mterigt,r,,,%cf.wfaegettlkt,tAtzgo 12,570 Total own purposes taxation 4 s;:;.:" . ..._ -. :xL.NI:tinao 794,220 II. Upper tier purposes Subtotal levied by mill rate 5 21,418 5,265 ' t,,,As '"` p telegraph , °: zt^ ��"4 4,885 share of telephone and tele ra h taxation 6 ` _ 't 290,116 Total upper tier taxation 8 n. ..v.. ,., �: ;. .,?.: ANALYSIS OF CAPITAL OPERATIONS 1 Other financing Prepaid special charges 24 3,600