HomeMy WebLinkAboutFIR 1988 1988 FINANCIAL INFORMATION RETURN
MUNICIPALITY: Township of Bayham
in the Region, County or District of: Elgin
DECLARATION OF THE MUNICIPAL TREASURER
Pursuant to the determination of grants under the Ontario Unconditional Grants Act, and to the information
required by the Province under the Municipal Affairs Act, the following schedules are attached:
•
Attached
1 Analysis of Revenue Fund Revenues X
2LT Analysis of Taxation X
2UT Analysis of Upper Tier Requisitions and Direct Charges —
2MA Analysis of Taxation in Merged Areas —
3 Analysis of Current Revenue for Specific Functions X
4 Analysis of Revenue Fund Expenditures X
5 Analysis of Capital Operations X
6 Analysis of Capital Grants and Own Expenditures X
7 Analysis of Net Long Term Liabilities By Function X
8 Analysis of Long Term Liabilities and Commitments X
9LT Continuity of Upper Tier and School Board Levies X
10 Continuity of Reserves and Reserve Funds X
11 Analysis of Consolidated Year End Balances X
12 Statistical Data X
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 . 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[lank:of Municipality)
Questions regarding the information contained in them should be addressed to . . Robert.W.. Mann, . C.A.•
P. 0. Box 160, Fort Erie, Ontario L2A 5M9 ;ti 416-871-0932 (FAX 416-871-9325)
(Arca code and telephone)
Date June 6, 1989
Muuicipul 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, 1988 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 June 6,
1989.
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, 1988:
(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
June 6, 1989 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, 1988
upper school
total tier board own
revenue purposes purposes purposes
Nole: Upper tiers use column 4 only
1 2 3 4
$ $ $ $
Taxation
Taxation from schedule2LT 2,151,764 280,768 1, 197,674 673,322
(or requisitions from schedule 2UT) 1
Direct water billings on ratepayers 3,665 3,665
- own municipality 2
- other municipalities 3
Sewer surcharge on direct water billings
- own municipality 4
- other municipalities 5
Subtotal 6 2, 155,429 280,768 1, 197,674 676,987
Payments in lieu of taxes
Canada 7
Canada enterprises 8
Ontario
The Municipal Tax Assistance Act 9 2,809 2,809
The Municipal Act, section 160 10
Other 11
Ontario enterprises
Ontario Housing Corporation 12
Ontario Hydro 13 313 313
Liquor Control Board of Ontario 14
Other 15
Municipal enterprises 16
Other municipalities and enterprises 17
Subtotal 18 3, 122 3, 122
Ontario unconditional grants
Per household general 19 39,870 _ 39,870
Per household police 20
Per household density 21
Transitional and special assistance 22
Resource equalization 23 12,707 12,707
General support 24 48,560 48,560
Northern special support 25
Apportionment guarantee 26
Revenue guarantee 27 39,733 39,733
Subtotal 28 140,870 140,870
Revenues for specific functions
Ontario specific grails 29 172,759 172,759
Canada specific grants 30
Other municipalities-grants and fees 31 34,052 34,052
-
Fees, service charges and donations 32 168,885 168,885
Subtotal 33 375,696 375,696
Other revenue
Trailer revenue and licences 34
Licences and permits 35 13,060 13,060
Fines 37
Penalties and interest on taxes 38 64,665 64,665
Investment income-from own funds 39
-other 40 19,969 19,969
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 1,500 1 ,500
Subtotal 50 99,194 99, 194
Total revenue 51 2,774,311 280,768 1 , 197,674 1,295,869
ANALYSIS OF TAXATION
for the year ended December 31, 1988
LOCAL TAXABLE ASSESSMENT MIL.
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 6,802,009 514,354 126,175 81.875
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 52,515 5, 115 2,400 4.889
Street lighting, Eden 0 1 163, 103 9,705 2,810 16.870
Street lighting, Richmond 0 1 117,336 33.579
Street lighting, Straffordville 0 1 483,567 127,432 52,350 14.387
Street lighting, Talbot 0 1 55,042 16.714
0 1
Subtotal leviei
(b) Other charges on tax bills Share of telephone and telegraph taxation 0
Local improvements 0
Sewer and water service charges 0
Sewer and water connection charges 0
Fire service charges 0
Minimum tax (differential only) 0
Municipal drainage charges 0
Garbage collection charges 0
Business improvement area 0
• 0
Subtotal special charges on tax bills
H. Upper tier purposes
(a) Levied by mill rate Total own purposes taxation I 0
General 0 2 0 1 0 6,802,009 514,354 126, 175 36.416
Special purposes
0 2
0 2 - -
0 2
0 2
Subtotal levies
(b) Other charges on tax bills Share of telephone and telegraph taxation 0
Local improvements 0
Sewer and water service charges 0
Sewer and water connection charges 0
Fire service charges 0
• 0
Subtotal special charges on tax bills
III. School board purposes Total upper tier taxation C
Elementary public
The Elgin County Board 0 3 0 1
of Education 0 3 0 1 5,907,852 483,974 116, 155 81.277
Share of telephone and telegraph taxation 0
Elementary separate Subtotal elemc
The Elgin County Separate 0 4 0 1
School Board 0 4 0 1 894,157 30,380 10,020 83.443
Secondary public
Subtotal element
. The Elgin County Board 0 5 0 1
of Education 0 5 0 1 5,907,852 483,974 116,155 74.904
Share of telephone and telegraph taxation 0
Secondary separate Subtotal secor
The Elgin County Separate 0 7 0 1
School Board 0 7 0 1 894, 157 30,380 10,020 65.558
Subtotal second;
Total all school board taxation 0
Municipality T
TOWNSHIP OF BAYHAM 2LT
4
RATES TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES
commercial
industrial and residential commercial residential commercial total
business and farm and industrial business and farm and industrial business columns 6 to 11
5 6 7 8 9 10 11 12
$ $ $ $ $ $ $
96.323 556,915 49,5441 12, 154 2, 138 , 428 243 , 621,422
5.752 257 29 14 300
19.848 2,752 193 56 3,001
3,940 3,940
16.926 6,957 2, 157 88610,000
920 920
by mill rate 1 571,741 51 ,923 13,110 2, 138 428 243 639,583
2 1 0 2 10,751 10,751
2 2 0 513 513
2 3 0
2 4 0 135 135
2 5 0
2 6 0
2 7 0 21 ,605 735 22,340
2 8 0
2 9 0
3 0 0
3 22,253 11,486 33,739
3 _ 2 0 4 593,994 63,409 13,110 2, 138 428 243 673,322
42.842 247,702 22,036 5,406 951 190 108 276,393
,
by mill rate 5 247,702 22,026 5,406 951 190 108 276,393
2 1 0 6 4,375 4,375
2 2 0
2 3 0
2 4 0
2 5 0
3 0 0
7 4,375 4,375
3 2 0 8 247,702 26,411 5,406 951 190 108 280,768
95.620 480, 172 46,278 11, 107 1 ,928 218 117 539,820
2 1 0 9 10,454 10,454
Eary public 10 480, 172 56,732 11,107 1,928 218 117 550,274
98. 168 74,611 2,982 984 200 212 127 79,116
y separate 11 74,611 2,982 984 200 212 127 79,116
88. 122 442,520 42,648 10,235 1,777 200 108 497,488
211 0 i2 8,637 8,637
lary public 16 442,520 51,285 10,235 1,777 200 108 506,125
77, 127 58,619 2,343 773 157 167 100 62, 159
'y separate 17 58,619 2,343 773 157 167 100 62,159
3 2 0 14 1,055,922 113,342 23,099 4,062 797 452 1, 197,674
Municipality
ANALYSIS OF CURRENT REVENUE
FOR SPECIFIC FUNCTIONS TOWNSHIP OF BAYHAM
7
for the year ended December 31, 1988 other
Ontario municipalities- fees,service
specific Canada grants,fees,and charges and
grants grants service charges donations
1 2 3 4
$ $ $ $
General government 1 4, 130 4,595
Protection to persons and property 275 7,900 783
Fire 2
Police 3
Conservation authority 4
Protective inspection and control 5 3,781 1,085
•
6
Subtotal 7 275 11,681 1,868
Transportation services
149,900 21,413 3,613
Roadways 8
Winter control 9 8,506 681
Transit 10
Parking 11
Street lighting 12
Air transportation 13
14
Subtotal 15 158,406 22,094 3,613
Environmental services
Sanitary sewer system 16
Storm sewer system 17
Waterworks system 18
Garbage collection 19 190
Garbage disposal 20
Pollution control 21
22
Subtotal 23 190
Health services
Public health services 24
Public health inspections and control 25
Hospitals 26
Ambulance services 27
Cemeteries 28 3,874
29
Subtotal 30 3,874
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 27,826
Libraries 38
Other cultural 39
Subtotal 40 6,000 27,826
Planning and development
Planning and zoning 41 3,046 8,497
Commercial and industrial 42
Residential development 43
Agriculture and reforestation 44 902 277
Tile drainage/shoreline assistance 45 118,422
46
Subtotal 47 3,948 277 126,919
Electricity 48
Gas 49
Telephone 50
Total 51 172,759 NIL 34,052 168,885
ANALYSIS OF REVENUE FUND
EXPENDITURES
materials,
for the year ended December 31, 1988 salaries, services,
wages and rents and transfers
employee net long term financial to own
benefits debt charges expenses funds
1 2 3 4
$ $ $ $
General government 1 126,161 81,821 85,209
Protection to persons and property
Fire 2 32,326 13,064 2,586
Police 3
Conservation authority 4
Protective inspection and control 5 26,977 9,775
6
Subtotal 7 59,303 22,839 1 2,586
Transportation services
Roadways 8 139,887 174,983 138, 103
Winter control 9 5,454 10,434
Transit 10
Parking 11
Street lighting 12 9,799 6,992
Air transportation 13
14 .
Subtotal 15 145,341 195,216 145,095
•
Environmental services
Sanitary sewer system 16
Storm sewer system 17
Waterworks system 18 3,356
Garbage collection 19 75,306
Garbage disposal 20 6,648 43,628
Pollution control 21
22
Subtotal 23 6,648 122,290
Health services
Public health services 24
Public health inspections and control 25
Hospitals 26
Ambulance services 27
Cemeteries 28 200 14,474
29
Subtotal 30 200 14,474
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 9,727 31,485 1,092
Libraries 38 3,185
Other cultural 39
Subtotal 40 9,727 31 ,485 4,277
Planning and development
Planning and zoning 41 26,095
Commercial and industrial 42 439 263 6,195
Residential development 43
Agriculture and reforestation 44 21,169 11,701
Tile drainage/shoreline assistance 45 118,423
46
Subtotal 47 439 139,592 38,059 6,195
Electricity 48
Gas 49
Telephone 50 .
Total 51 347,819 139,592 506, 184 243,362
Municipality 4
TOWNSHIP OF BAYHAM
8
inter-
other functional total
transfers transfers expenditure
5 6 7
$ $ $ 8
$
Total of column 2 includes:
239,191 1 Payments to Ontario in respect of Down- NIL
town Revitalization Program loans 81 NIL
47,976 2 Accrued interest (enter an amount only
3 if the change to the accrual basis
12,276 12,276 4 was made in this reporting year) 82 NIL
36,752 5
6 Interest portion of transit debt charges NIL
12,276 97,004 7 included on line 10 83
452,973 8 Total of column 3 includes:
15,888 9 Ministry of the Environment
Provincial projects service charges
10 —water 52 3,356
11 —sewer 53 NIL
16,791 12 Provincial projects frontage and
13 connection charges—water 57 NIL
14 —sewer 58 NIL
485,652 15 Joint projects operating charges
—water 54 _ NIL
—sewer 55 NIL
16 O.P.P. policing contracts 56 NIL
17 Short term interest costs 60 671
648 4,004 18 _
75,306 19 Total of column 5 includes: •
50,276 20 Grants to charitable and non-profit
21 organizations 62 1,600
22 Grants to universities and colleges 63 NIL
648 129,586 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
14,674 28 Suburban roads commission 69 NIL
29 70
14,674 30 71
•
500 500 31 Line l of column 7 includes:
32 Members of council 72 28,578
33
34
35 Line 51 of column 7 includes:
500 500 36 Payments in respect of long term com-
mitments and liabilities financed
from revenue, as approved by the
1, 100 43,404 37 Ontario Municipal Board. Exclude NIL
3, 185 38 debt charges reported in column 2. 73
39
1 , 100 46,589 40
26,095 41
6,897 42
43
32,870 44
118,423 45
46
184,285 47
48
49
50
14,524 NIL 1,251,481 51
Municipality
ANALYSIS OF CAPITAL OPERATIONS 5
for the year ended December 31, 1988 TOWNSHIP OF BAYHAM 9
1
Unfinanced capital outlay (Unexpended capital financing) at the beginning of the year 1 2,705
Sources of financing
Contributions from own funds
Revenue fund 2 178,362
Reserves and reserve funds 3
Subtotal 4 _ 178,362
Long term liabilities incurred
Central Mortgage and Housing Corporation 5
Ontario Municipal Improvement Corporation 7
P.R.I.D.E. Program 60
Other Ontario housing programs 10
Ministry of the Environment 11
Tile drainage and shoreline property assistance programs 12
The Public
Serial debentures 13 3, 185
Sinking fund debentures 14
15
16
•
17
Subtotal* 18 3, 185
Grants and loan forgiveness
Ontario 20 260,882
Canada 21
Other municipalities 22
Subtotal 23 260,882
Other financing
Prepaid special charges 24 7,985
Proceeds from sale of fixed assets 25 2,850
Investment income
From own funds 26
Other 27
Donations 28 1,000
30
31
Subtotal 32 11,835
Total sources of financing 33 454,264
Applications
Own expenditures
Short term interest costs 34
Other 35 451,559
Subtotal 36 451,559
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 42 451,559
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
AND OWN EXPENDITURES TOWNSHIP OF BAYHAM
for the year ended December 31, 1988 i0
CAPITAL GRANTS TOTAL
Ontario Canada Other OWN
grants grants municipalities EXPENDITURES
1 2 3 4
$ $ $ $
General government 1 3,015 23,224
Protection to persons and property
Fire 2 2,586
Police 3
Conservation authority 4
Protective inspection and control 5
•
6
Subtotal 7 2,586
Transportation services
Roadways 8 241,200 382,153
Winter control 9
Transit 10
Parking 11
Street lighting 12 6,993 13,985
Air transportation 13
14
Subtotal 15 248,193 396, 138
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 2,092
Libraries 38 3,015 6,200
Other cultural 39
Subtotal 40 3,015 8,292
Planning and development
Planning and zoning 41
Commercial and industrial 42 3,970 10,165
Residential development 43
Agriculture and reforestation 44 2,689 11,154
C.W?,{.�.. ;; Y;.. $.4:.??i?ii?>:;:??ii i<:'::y::.:':f.'•?:???:??.•:ii?:{:Y,.::::•?'f::n+;:.:.,::::4:v:•;;+,•??.'•?:.}i'4•,ii.'•.: +l.v,:•::.:y: :,Nx:.:':i::•,::..w,,:•r.?
Tile drainage/shoreline assistance 45 .>,�.:��,; <.�;�.<.�..��•. v:.?:.>?.>.:<.?.:.:::::.::..�.::.::.?»:<.::,?:.??:.?>:.?:.:.�::::.:,:..?:.:. . ,..>>,?:...+�,•�:..<.:::..:.>.::,.;:.;
46
Subtotal 47 6,659 21 ,319
Electricity 48
Gas 49
Telephone 50
Total 51 260,882 NIL NIL 451 ,559
Municipality
ANALYSIS OF NET LONG TERM ^J
LIABILITIES BY FUNCTION TOWNSHIP OF BAYHAM
11
as at December 31, 1988
1
General government 1
Protection to persons and properly
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 44,922
Tile drainage/shoreline assistance 45 345,794
46
Subtotal 47 390,716
Electricity 48
Gas 49 _
Telephone 50
390,716
Total 51
ANALYSIS OF LONG TERM
LIABILITIES AND COMMITMENTS
for the year ended December 31, 1988
1
1. Calculation of debt burden of the municipality
All debt issued by the municipality, predecessor municipalities and
consolidated entities
: To Ontario and agencies 1 345,794
: To Canada and agencies 2
: To other 3 44,922
Subtotal 4 390,716
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 15 390,716
Sinking fund debentures 16 _
Installment (serial) debentures 17 390,716
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 61,336
Total liability under OMERS plans
—initial unfunded (payable over years) (number of employees ) 34 NIL
—actuarial deficiency (payable over years) 35 NIL
Total liability for own pension funds
—initial unfunded (payable over years) (number of employees ) 36 NIL
—actuarial deficiency (payable over years) 37 NIL
Outstanding loans guaranteed (payable over years) 38 NIL
Commitments and liabilities financed from revenue, as approved by
the Ontario Municipal Board
—hospital support 39 NIL
—university support 40 NIL
—leases and other agreements 41 NIL
Other (specify) . 42 NIL
43
44
Total 45 61,336
Municipality Q
TOWNSHIP OF BAYHAM V
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 3, 159 6,720 629
Sewer projects —for this municipality only 48
—share of integrated project(s) 49
principal interest
1 2
7. 1988 Debt Charges $ $
Recovered from the consolidated revenue fund
—general tax rates 50
—special area rates and special charges 51
—benefitting landowners 52 97,885 41,707
—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 97,885 41 ,707
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
$ $ $ $ $ $
1989 60 98,729 33,815
1990 61 92,673 25,361
1991 62 83,630 17,250
1992 63 46,852 9,791
1993 64 24,434 5,555
1994-1998 65 44,398 7,062
1999 onwards 79
Interest to be earned
on sinking funds* 69
Downtown revital-
ization program 70
390,716 98,834
Total 71
*includes interest to be earned on Ministry of the Environment debt retirement funds
9. Future principal payments on expected new debt
1
1989 72 NIL
1990 73 2,400
1991 74 5,100
1992 75 8,000
1993 76 11,100
Total 77 26,600
10. Other notes (attach supporting schedule as required)
CONTINUITY OF UPPER TIER AND
SCHOOL BOARD LEVIES
for the year ended December 31, 1988
balance at
beginning amounts supplementary total
of year requisitioned taxes expended
UPPER TIER
2 3 4
Included in general mill rate for upper tier purposes $ $ $ $
279,522 1,249 280,77]
General requisition 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 NIL 279,522 1 ,249 280,77:
Special purpose requilitions
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 NIL 279,522 1 ,249 280, 77
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 (2) 548,012 2,263
31
Elementary separate
. Elgin County Separate School Board 40 NIL 78,577 539
41
42
Secondary public
. Elgin County Board of Education 50 17 504,044 2,085
51
Secondary separate
▪ Elgin County Separate School Board 70 (14) 61 ,735 424
71
72
1 1 , 192,368 192,368 5,311 Ni
"Molal school boards 36
Municipality
TOWNSHIP OF BAYHAM 9 3 T
13
telephone share of
and share of payments balance
amount telegraph Provincial in lieu of total al end
levied taxation grants taxes other raised of year
5 6 8 9 10 12 11
$ $ $ $ $ $ $
276,393 4,375 NIL NIL NIL 280,768 (3) 11
18
19
20 •
21
276,393 4,375 NIL NIL NIL 280,768 (3) 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
$ $ $ $ $ $ $
550,275 539,820 10,454 550,274 (3) 30
31
79,116 79, 116 79, 116 NIL 40
- 41
42
506, 129 497,488 8,637 506,125 13 50
51
62, 159 62, 159 62,159 (14) 70
71
72
1 , 197,679 1 , 178,583 19,091 NIL NIL 1 , 197,674 (4)
36
Municipality
CONTINUITY OF RESERVES 1(
AND RESERVE FUNDS TOWNSHIP OF BAYHAM
15
for the year ended December 31, 1988
426, 150
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 83
—other 6
9
10
11
12
Total revenue 13 65,083
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: 489,400
Reserves 23
Reserve Funds 24 1,833
Total 25 491 ,233
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 1,833
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 58 491 ,233
Municipality
ANALYSIS OF 11
CONSOLIDATED YEAR END TOWNSHIP OF BAYHAM
BALANCES 16
as at December 31, 1988
•
1 2
ASSETS $ $
Current assets portion of cash not
in chartered banks
Cash1 118,569
Accounts receivable
Canada2 349
Ontario 3 263,250
Region or county 903
Other municipalities 4
School boards 5 8,129
6 _ 3,171 portion of taxes
Waterworks 7 receivable for
Other (including unorganized areas)
Taxes receivable 8 4,958 business taxes
Current year's levies 221,027 2,699
Previous year's levies 9
Prior years' levies 10 103,757 564
Penalties and interest 11 58,699 167
1.2 _ 50,856 288
Less allowance for uncollectables 13 ( 12,500 ) ( 1,000 )
Investments (market value $ 3,600)
Canada• 14
Provincial
Municipal 15
Other 16
Other current assets 17 3,600 portion of line 20
18 9,236 for tax sale/tax
Capital outlay to be recovered in future years 19 390,716 registration
Other long term assets 20
Total 21 1,224,720
LIABILITIES portion of loans not
Current liabilities from chartered banks
Temporary loans—current purposes 22
—capital—Ontario 23
—Canada 24
—Other 25
Accounts payable and accrued liabilities
Canada 26 9,538
Ontario 27 5,760
Region or county 28 1,249
Other municipalities 29 648
School boards 30 5,311
Trade accounts payable 31 154,809
Other 32 17,392
Other current liabilities 33 4,085
Net long term liabilities
Recoverable from the Consolidated Revenue Fund
—general tax rates 34
—special area rates and special charges 35
—benefit ting landowners 36 390,716
—user rates (consolidated entities) 37
Recoverable from Reserve Funds 38
Recoverable from unconsolidated entities 39
Less: Own holdings 40 ( )
Reserves and reserve funds 41 491,233
Accumulated net revenue (deficit)
General revenue 42 101,005
Special charges and special areas (specify)
- Street lighting 43 19,756
- Drainage maintenance 44 (10,765)
45
•
46
Consolidated local boards (specify)
Transit operations 47
Water operations 48
Libraries 49
Cemeteries 50 32,516
Recreation, community centres and arenas 51 1,474
52
53
54
55
Region or county 56 (3)
School boards 57 (4)
Unexpended capital financing/(unfinanced capital outlay) 58
Total 59 1,224,720
STATISTICAL DATA
for the year ended December 31, 1988
1. Number of continuous full time employees as at December 31 1
Administration 1 2
Non-line Departmental Support Staff 2
Fire 3
Police 4
Transit 5
Public Works 6 6
Health Services 7 ____
Homes for the Aged 8
Other Social Services 9
Parks and Recreation 10
Libraries 11
Planning 12
Total 13 8
continuous full
time employees
December 31 Other
1 2
2. Total expenditures during the year on: $ $
Wages and salaries 14 224,233 121,716
Employee benefits 15 35,986 8,741 __
1
$
3. Reductions of tax roll during the year (lower tier municipalities only)
Cash collections: Current year's tax 16 2,054,436
Previous years' tax 17 260,490 _
Penalties and interest 18 59,290
Subtotal 19 2,374,216
Discounts allowed 20 2,473
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 3,662
—recoverable from general municipal revenues 25 1,696
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 2,382,047
Amounts added to the tax roll for collection purposes only 30 129,078
Business taxes written off under subsection 495 (1) of the Municipal Act 81 3, 127
1
4. Tax due dates for 1988 (lower tier municipalities only)
Interim billings: Number of installments 31 2
Due date of first installment (MMDDYY) 32 022988
Due date of last installment (MMDDYY) 33 053188
Final billings: Number of installments 34 2
Due date of first installment (MMDDYY) 35 083188
Due date of last installment (MMDDYY) 36 113088
Supplementary taxes levied with 1989 due date 37 $ NIL
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 1989 58 500,000 20,000 NIL 6,500
In 1990 59 525,000 20,000 NIL 6,500
In 1991 60 550,000 20,000 NIL 6,500
In 1992 61 575,000 20,000 NIL 6,500
In 1993 62 600,000 20,000 NIL 6,500
Total 63 2,750,000 100,000 NIL 32,500
balance in fund loans outstanding
1 2
6. Ontario Home Renewal Plan trust fund at year end 37$608s
Municipality
TOWNSHIP OF BAYHAM 12
17
7. Analysis of direct water and sewer billings as at December 31
water
number of 1988 billings
residential residential all other
units units properties
1 2 3 4
In this municipality 39 7 _ 1$221 2$444
In other municipalities (specify municipality)
40 NIL NIL NIL
41 NIL NIL NIL
42 NIL NIL NIL
43 NIL NIL NIL
64 NIL NIL NIL
•
sewer
number of 1988 billings
residential residential all other
units units properties
1 2 3
In this municipality 44 NIL $NIL $NIL
In other municipalities (specify municipality)
45 NIL NIL NIL
46 NIL NIL NIL
47 NIL NIL NIL
48 NIL NIL NIL
65 NIL 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
$ $ $ $
Own sinking funds 83 NIL NIL NIL NIL
9. Borrowing from own reserve funds I
$
Loans or advances due to reserve funds as at December 31 84 1,833
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 only
—
I 2 3 4
$ $ %
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, 1987 67 164$300 11$,700 176$000
Approved in 1988 68 NIL NIL NIL
Financed in 1988 69 NIL 3,185 3,185
No long term financing necessary 70 NIL 8,515 8,515
Balance approved but not financed as at Dec. 31, 1988 71 164,300 NIL 164,300
Applications submitted but not approved
as at December 31, 1988 72 NIL NIL NIL
12. Forecast of total revenue fund expenditures
1989 1990 1991 1992 1993
1 2 3 4 5
73 1,325,000 1,375,000 1,450$000 1,52&000 1,600$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, 1988. 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 1988.
Fort Erie, Ontario
June 6, 1989 Doane Raymond,
Chartered Accountants,
Licensed Municipal Auditor,
License Number 1070.
Municipality
GRANT INFORMATION 13
for the year ended December 31, 1988 TOWNSHIP OF BAYHAM 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 3,665
Sewer surcharge on direct water billings - own municipality 4 NIL NIL
Payments in lieu of taxes
Subtotal 18 NIL 3,122
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 6,802,009 514,354 126,175
police villages at reduced rates 31 NIL NIL NIL
farms at reduced rates 32 NIL .0g;V; ;MegflOifiPlar,
TAXES LEVIED
commercial
and industrial business total
7 8 12
$ $ $
Subtotal levied by mill rate 151,923 13,110 e
1
Share of telephone and telegraph taxation 2 ' ` ' :'8' t." 10,751
Total own purposes taxation 4 : ,c;> T,TEV ' n: <>::a° �.: 673,322
II. Upper tier purposes
Subtotal levied by mill rate 5 22,036 5, WUMPAgiig
„ :,
share of telephone and telegraph taxation 6 t; ; .� o.�
� .�.�:��. �:; �.f,•.;r�ff .;,
Total upper tier laxation 8 , .....,,.. � ��'f'r`
. . :n .<. ,; 280,768
ANALYSIS OF CAI'1.1•AL OPERATIONS 5
Other financing $
Prepaid special charges 24 7,985 _