The URL can be used to link to this page

Home My WebLink AboutNovember 12, 2012 City 00 Executive Committee Meeting Agenda Monday, November 12, 2012 PICKERING Council Chambers 7:00 pm Chair: Councillor Rodrigues (I) Delegations 1. Paula Jesty Deloitte & Touche Re: Report CST 2. Pickering Soccer Club Re: Report CS 50-12 Indoor Soccer Facility (II) Matters for Consideration Pages 1. Director, Corporate Services & City Solicitor, Report CST 30-12 1-50 2012 Year End Audit Recommendation 1. That Report CST 30-12 of the Director, Corporate Services & City Solicitor be received; 2. That the Audit Plan as submitted by Deloitte & Touche LLP, included as Attachment 1 to this report be received for information; and, 3. That the Chief Administrative Officer and the (Acting) Division Head, Finance & Treasurer be authorized to sign the Auditor's Engagement Letter on behalf of the City. 2. Director, Community Services, Report CS 39-12 51-69 Frenchman's Bay Waterfront Master Plan Staff Presentation in conjunction with; Bruce Cosburn, Cosburn, Giberson Landscape Architects Gord MacPherson, Toronto and Region Conservation Authority (TRCA) Accessible • For information related to accessibility requirements please contact PICKErtVG Linda Roberts Phone: 905.420.4660 extension 2928 TTY: 905.420.1739 Email: Irobertsepickerina.ca Cat! Cl! Executive Committee Meeting Agenda = Monday, November 12, 2012 PICKERING Council Chambers 7:00 pm Chair: Councillor Rodrigues Recommendation 1. That Report CS 39-12 of the Director, Community Services regarding Frenchman's Bay Waterfront Master Plan be received; 2. That the Frenchman's Bay Waterfront Master Plan be endorsed by Council; 3. That City staff be directed to work with the Toronto and Region Conservation Authority to look for external funding sources to assist with the construction costs; 4. That City staff be directed to coordinate with the Toronto and Region Conservation Authority and other service clubs identified as park users, to prepare detailed designs in preparation for construction; and 5. That a copy of this report be forwarded to the Toronto and Region Conservation Authority for their information, and that they be advised of Council's decision on this matter. 3. Director, Community Services, Report CS 49-12 70-83 Consultant Selection for the Downtown Stormwater Management and Diversion Study Recommendation 1. That Report CS 49-12 of the Director, Community Services regarding the Consultant Selection for the Downtown Stormwater Management and Diversion Study be received; • 2. That the proposal No. RFP-8-2012 submitted by The Municipal Infrastructure Group Ltd., to undertake the Downtown Stormwater Management and Diversion Study in the amount of$324,804 including HST be accepted; 3. That the net project cost of$371,348 (including net HST) be approved; 4. That the (Acting) Division Head, Finance & Treasurer be authorized to finance the project as provided for in the approved 2012 Current Budget for the Engineering Services —Admin., Professional & Consulting, Downtown Stormwater (Account 2290.2392.0000); and ei Executive Committee Meeting Agenda Monday, November 12, 2012 PICKERIN Council Chambers 7:00 pm Chair: Councillor Rodrigues 5. That the appropriate City of Pickering officials be authorized to take the necessary actions to give effect hereto. 4. Director, Community Services, Report CS 50-12 84-228 Proposed Indoor Soccer Facility Pre 2013 Capital Budget Approval Recommendation 1. That Report CS 50-12 from the Director, Community Services be received; 2. That Council support in principle the Pickering Soccer Club Indoor Facility Business Plan to develop and operate an Indoor Soccer Facility at 1955 Clements Road; 3. That Council provide a pre 2013 Capital Budget approval for the Architectural & Engineering Services and Construction of the Pickering Indoor Soccer Facility at an estimated total project cost of$4,876,089.89; 4. That the (Acting) Division Head, Finance & Treasurer be authorized to finance the total estimated project cost as follows: a) the sum of$4,875,000.00 to be financed by the issue of debentures by the Regional Municipality of Durham over a period not to exceed 15 years, at a rate to be determined; b) the sum of$1,089.89 to be funded from property taxes; c) the annual repayment charges in the amount of approximately $423,275.00 be included in the annual Current Budget for the City of Pickering, continuing thereafter until the loan is repaid, and any financing cost to be paid out of the Current Budget; 5. That Council approve in principle the debt financing charges for the indoor soccer dome be fully repaid by the Pickering Soccer Club through regular monthly payments during the fifteen year period commencing on September 30, 2013; Cali 00 Executive Committee Meeting Agenda Monday, November 12, 2012 PICKERING Council Chambers 7:00 pm Chair: Councillor Rodrigues 6. That Council approve the engagement of Rounthwaite Dick and Hadley • Architects Inc. for the Architectural & Engineering Services for the Pickering Indoor Soccer Facility in accordance with the City's Purchasing Policy Item 10:05; 7. That the proposed total gross cost of Rounthwaite Dick and Hadley Architects Inc. in the amount of$369,233.15 (HST included), and a net cost of $332,505.89 (net of HST rebate) be approved; 8. That the draft by-law attached to this report be enacted; and 9. That the appropriate City of Pickering officials be authorized to take necessary action to give effect thereto. 5. Director, Corporate Services & City Solicitor, Report CAO 20-12 229-230 2012 Toys for Tickets/Food for Fines Promotion Recommendation 1. That parking tickets issued between December 1 — 14, 2012 be eligible for the Toys for Tickets/Food for Fines promotion, and 2. That the Toys for Tickets / Food for Fines Promotion be implemented for December 13 and 14, 2012. 6. Director, Corporate Services & City Solicitor, Report CAO 21-12 231-235 Proposed changes to fee structure in Responsible Pet Ownership By-law Recommendation 1. That Report CAO 21-12 respecting changes to the fee structure for Schedule "A" of the Responsible Pet Ownership By-law 6811/07 be received; 2. That the attached proposed schedule "A" of the Responsible Pet Ownership By-law 6811/07 be enacted. 7. Chief Administrative Officer Report CAO 22-12 236-259 Respect in the Workplace Policy Recommendation Cli o¢ Executive Committee Meeting Agenda . �_mm Monday, November 12, 2012 PI KERING Council Chambers 7:00 pm Chair: Councillor Rodrigues That Council approve modifications to the Respect in the Workplace Policy (HUR 070) in order to comply with amendments to the Ontario Human Rights Code. 8. Director, Corporate Services & City Solicitor, Report CST 31-12 260-262 Section 357/358 of the Municipal Act—Adjustment to Taxes Recommendation • 1. That Report CST 31-12 of the Director, Corporate Services & City Solicitor be received; 2. That the write-offs of taxes as provided under Section 357/358 of the Municipal Act, 2001 be approved; and, 3. That the appropriate officials of the City of Pickering be authorized to take the necessary action to give effect hereto. (Ill) Other Business (IV) Adjournment • • city oo s Report To Executive Committee PICKERING Report Number: CST 30-12 Date: November 12, 2012 From: Paul Bigioni Director, Corporate Services & City Solicitor Subject: 2012 Year End Audit Recommendation: 1. That Report CST 30-12 of the Director, Corporate Services & City Solicitor be received; 2. That the Audit Plan as submitted by Deloitte & Touche LLP, included as Attachment 1 to this report be received for information; and, 3. That the Chief Administrative Officer and the (Acting) Division Head, Finance & • Treasurer be authorized to sign the Auditor's Engagement Letter on behalf of the City. Executive Summary: In accordance with generally accepted auditing standards, the Audit Plan is prepared to communicate the auditor's approach and reporting responsibilities to the Executive Committee, who has oversight responsibility for the Financial Reporting Process. This plan is submitted prior to the commencement of the year end audit. Financial Implications: The audit fee, for City & Library, of $68,600 remains the same as the prior year. Sufficient provision was included in the 2012 Current Budget. Discussion: In the Committee's role as the body responsible for oversight of the Financial Reporting Process, the Committee is to review the Audit Plan for the upcoming 2012 year end audit. The Audit Plan includes the scope of the audit services to be provided, the auditor's reporting responsibilities and an outline of the audit approach. It is included as Attachment 1 to this report. At the Council meeting of June 13, 2011, Resolution 122/11 appointed Deloitte & Touche LLP as the City's external auditors for a period of 5 years from and including 2011-2015. However, Deloitte & Touche LLP requires an annual Engagement Letter to be executed prior to each audit which summarizes their role as external auditor, management's responsibilities and the estimate of the audit fees. The Engagement Letter is included as Attachment 2 to this report. The audit fee for the 2012 overall year end audit, which includes the City and the Library, remains the same as in 2011. Report CST 30-12 • Date: November 12, 2012 Subject: 2012 Year End Audit Page 2 Attachments: 1. Audit Plan 2. Engagement Letter Prepared By: Approved / Endorsed By: fr* , ,._6,,_,, g_e__ _( .. ' Kristine Senior Stan Karwowski Manager, Accounting Services (Acting) Division Head, Finance & Treasurer e a 4 Paul Bigioni Director, Corporal!- - - & City Solicitor Copy: Chief Administrative Officer Recommended for the consideration of Pickering Ci Council "dbleil D 21, 2o Tony Prevedel, P.Eng. Chief Administrative Officer ATTACHMENT#J__.TO REPORT# 65f 30-/Z Deloitte. The Corporation of the City of Pickering Audit Service Plan v • v • f. R * . ti • For Presentation to the Executive Committee November 12, 2012 Deloitte. Deloitte&Touche LLP 5140 Yonge Street Suite 1700 Toronto ON M2N 6L7 Canada Tel:416-601-6150 Fax:416-601-6151 www.deloitte.ca October 22,2012 Members of the Executive Committee The Corporation of the City of Pickering 1 The Esplanade Pickering ON L 1 V 6K7 Dear Executive Committee Members: We are pleased to provide you with our audit service plan for The Corporation of the City of Pickering (the"City")for the year ending December 31,2012. This plan presents the Deloitte&Touche LLP ("Deloitte")audit approach,our audit scope and our planned communications with you. Our audit will include: • an audit of the City of Pickering's consolidated financial statements for the year ending December 31, 2012 prepared in accordance with Canadian Public Sector Accounting Standards("GAAP"); • an audit of the City of Pickering Public Library Board's financial statements for the year ending December 31,2012 prepared in accordance with Canadian Public Sector Accounting Standards; • an audit of the Trust Funds of the City of Pickering's financial statements for the year ending December 31,2012 prepared in accordance with Canadian Accounting Standards for Not-for-Profit Organizations; and • an audit of the City's compliance with the federal gas tax agreement. The audits above will be conducted in accordance with Canadian Generally Accepted Auditing Standards ("GAAS"). Our responsibilities under Canadian GAAS are described in more detail in our audit engagement letter dated October 22,2012. Our team is committed to providing an efficient,high-quality audit. We recognize and are sensitive to your focus on cost management and quality. We will focus our efforts on higher risk areas and co- ordinate our activities with Management and make every effort to achieve audit efficiencies. We have provided this audit service plan to the Executive Committee on a confidential basis. It is intended solely for the use of the Executive Committee and Council to assist you in discharging your responsibilities with respect to the financial statements and is not intended for any other purpose. We accept no responsibility or obligation to any third party who may rely on this report. We look forward to discussing this audit service plan with you and answering any questions you may have. Yours truly, LZ 9L /4e LLP Chartered Accountants Licensed Public Accountants Table of contents Executive summary 1 The Deloitte audit approach 4 Audit scope 10 The Deloitte client service commitment 12 Appendix A—Communication requirements Appendix B—Accounting update (Public Sector) 2012 Audit Service'Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Executive summary The Deloitte audit approach adheres to applicable professional auditing standards and, accordingly, is risk-based and tailored to address the significant risks to financial reporting —the audit risks. Our audit approach involves consideration of the following: tidIt ii i Audit scope The audit planning and the preliminary risk assessment activities we conduct enable us to set the scope of our audit and to design procedures tailored to that scope. As auditors for the City we provide audit services for the following: • Consolidated financial statements for the City of Pickering; • City of Pickering Public Library Board; . • City of Pickering Trust Funds; and • Compliance with the federal gas tax agreement. Materiality Materiality is the magnitude of a misstatement(including an omission) in the financial statements or related disclosures that would affect the judgment of a reasonable person using those statements. Deloitte is responsible for providing reasonable assurance that your financial statements are free from material misstatements. Our materiality will be determined as follows: • Consolidated financial statements for the City—approximately 1.5% of budgeted expenses; • City of Pickering Public Library Board —approximately 2% of budgeted expenses; and • City of Pickering Trust Funds—approximately 2% of fund balance. We will report to the Executive Committee on all unadjusted misstatements greater than a trivial amount (5% of materiality) and any misstatements that are, in our judgment, qualitatively material. Audit risks Our proposed audit scope reflects the risks that we have identified and our audit response to them. • Details of significant risk areas that we identified as part of our preliminary strategic audit planning activities, together with our planned audit response to them are set out in the body of this report. Internal control We will obtain an understanding of internal control relevant to the matters audits. Although most controls relevant to the audit are likely to relate to financial reporting, not all controls that relate to financial reporting are relevant to the audit. It is a matter of professional judgment whether a control, individually or in combination with others, is relevant to the audit. 1 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. A dit02ONG GittiRWa3 Use of Our audit engagement partners are supported with online resources as well specialists as practice office and national office specialists who assist our audit engagement teams when dealing with more complex technical, accounting, auditing and reporting issues. We intend to use the work of the City's actuary in their determination of the City's post-employment and workers' compensation benefits. We will review and test any data and assumptions used, ensure the disclosure in the financial statements is adequate, and that the actuary is in good standing with the Canadian Institute of Actuaries. We also intend to use the work of the auditor of Veridian Corporation in our testing of the City's investment in the organization. We will complete all required communications with the component auditor, ensure that the accounting for the City's share of Veridian Corporation's net income is appropriate, and ensure the disclosure in the financial statements is adequate. Reliance on The City employs ADP Autopay in processing payroll transactions, which service has an impact on financial reporting information. organizations We intend to rely on the reports issued by the third party service organization's external auditors. If our assessment of those reports does not provide us with sufficient, appropriate audit evidence, we will be required to perform additional audit procedures to address the risks of material • misstatements in the financial statements. Audit team Our firm's mission is to be the standard of excellence. The engagement team assembled to serve the City includes members with a high level of knowledge and experience in the municipal sector. We are committed to serving the City with quality and distinction. Complete We will provide, upon satisfactory completion of the audit, an audit report on engagement your financial statements. reporting We also provide reports to the Executive Committee to assist you in fulfilling your responsibilities as required by applicable auditing standards. Appendix A summarizes required communications between the Executive Committee and Deloitte. Accounting The Public Sector Accounting Board ("PSAB") continues to issue new and update and other amended accounting standards relevant to the City. Appendix B developments summarizes some of the changes which may impact the City. Communications We expect to enjoy open and forthright communications with both management and the Executive Committee and would be pleased to respond to questions that are within our competencies as your auditors. 2 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Other matters Independence We have developed important safeguards and procedures in order to protect our independence and objectivity. We will report on our independence, in writing, at the conclusion of our engagement. Management We will obtain written and oral representations from management to representations complement our audit procedures. Such representations are intended to confirm the information that is provided to us and reduce the possibility of misunderstanding. Client service Deloitte's client service principles have been designed to help us exceed the commitment expectations of the City and its Executive Committee. These principles are our framework for providing guidance to, and coaching for members of our engagement team, and for identifying our clients' unique preferences regarding the ways they want to work with us. 3 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. • The Deloitte audit approach A consistent approach that supports a dynamic environment The Deloitte audit approach is a systematic methodology that provides an audit scope and plan tailored specifically for the unique issues facing the City. Our risk-based audit approach has the following key attributes: Partner-led –The audit plan is driven by our partners' experience and their detailed knowledge of your organization. Significant input is provided by the audit partner at all stages of the audit engagement. Focused –We identify and design appropriate audit procedures that focus on risks to the audit engagement and involve significant accounts and assertions and disclosures. Quality focused—We are committed to providing an uncompromising level of high professional and technical quality. We consistently strive to perform the highest quality audit. Dynamic–We tailor our audit plan to respond to changing circumstances. Our systematic approach is comprised of four key phases: 1. Initial planning 2. Assessing and responding to engagement risk 3. Developing and executing the audit plan 4. Reporting and assessing performance These steps are not necessarily chronological and are not mutually exclusive. For example, once the audit plan has been developed and is being performed, we may become aware of a risk that was not identified during the planning phase. Based on the new information, we will reassess our planning activities and adjust the audit plan accordingly. Based on the specific needs of the City and our risk assessment, we will assess our planning activities in consultation with you and tailor our audit plan accordingly. 1. Initial planning The Deloitte audit approach begins with an extensive planning process that includes: • assessing the current business and operating conditions; • understanding the composition and structure of your business and organization; • understanding your accounting processes and internal controls; • understanding your information technology systems; • identifying potential engagement risks; • planning the scope and timing of internal control and substantive testing which take into account the specific identified engagement risks; • co-ordinating our activities with internal audit; and • co-ordinating our activities with external parties and experts. 4 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Agreement of the terms of our engagement The terms and conditions of our engagement are outlined in the annual engagement letter. Understanding your business and accounting processes • In addition to the development of our understanding of your business and accounting process, including the City's internal control framework and use of information technology, our audit will take into account any specific items of particular interest raised by the Executive Committee as well as any areas of concern that the Executive Committee or management identifies. Materiality Materiality is the magnitude of a misstatement(including an omission) in the financial statements or related disclosures that would affect the judgment of a reasonable person using those statements. Deloitte is responsible for providing reasonable assurance that your financial statements are free from material misstatements. 2. Assessing and responding to engagement risk Our approach includes steps to provide for an ongoing identification of risks and is flexible to allow adjustment when additional risks are identified. Since these risks may impact our audit objectives, we consider materiality in our planning to focus on those risks that could be significant to your financial reporting. Risk assessment The more significant risks that we have identified to date and will address when conducting the audit are summarized in the Audit Scope section below. As we perform our audit, we will update our risk assessment and keep the Executive Committee and management informed of significant changes to our risk assessment including significant risks that are identified. Consideration of the risk of fraud Fraudulent acts include the deliberate failure to record transactions, forgery of records and documents, and intentional misrepresentations to our audit engagement team. Fraud may include intentional acts by management or employees acting on behalf of the City, as well as employee fraud if management or employees are involved in actions that defraud the City. Deloitte does not assume that management is dishonest nor do we assume unquestioned honesty. Rather, in accordance with generally accepted auditing standards, we exercise professional scepticism and recognize that the conditions we observe and evidential matter we obtain, including that obtained from prior audit engagements, need to be objectively evaluated to determine whether the financial statements are presented fairly in all material respects. Maintaining an attitude of professional scepticism means that we carefully consider the reasonableness of the responses we receive to our inquiries from those charged with governance, and evaluate other information obtained from them in light of the evidence we obtain during the audit. We consider whether any misstatement or control deficiency that we identify may be indicative of fraud and what the implications of fraud and significant error are in relation to other aspects of the audit, particularly the reliability of management representations. 5 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. The Executive Committee has oversight responsibilities for management's efforts to create a strong internal control environment, including the design and implementation of antifraud programs and controls. Since antifraud controls influence the tone of the entire organization they will be considered as part of our assessment. Deloitte's approach to evaluating the design of antifraud controls includes: (1) gaining an understanding of City of Pickering's policies and procedures designed to address fraud risks, (2) determining whether the programs are designed to prevent, detect or deter fraud, and (3) walkthroughs of significant processes. Deloitte's approach to evaluating the operating effectiveness of antifraud controls includes: (1) an analysis of antifraud controls to determine whether they are operating, in all material respects as designed, and (2) an evaluation of management's consideration of fraud in its risk assessment process. As required by professional auditing standards, we also enquire of the Executive Committee regarding: (1) their views about the risk of fraud, (2) their knowledge of any actual suspected or alleged fraud, and (3) the role that they exercise in the oversight of management's antifraud programs. Because of the inherent limitations of internal control over financial reporting, including the possibility of collusion or improper management override of controls, it is possible that material misstatements due to error or fraud may not be prevented or detected on a timely basis. Accordingly, the assurance an auditor provides concerning the lack of misstatements arising from fraud is necessarily lower than the assurance provided concerning those arising from an error. Information technology A key part of our audit planning process involves gaining an understanding of: (1) how the computer environment is important relative to the risks to financial reporting (2) how the environment supports the control procedures we intend to rely on in the conduct of our audit; and (3) the computer based information that supports our substantive procedures. The objective of our review of general IT controls is to identify potential areas of risk and to gain evidence to support our assessment of the integrity, accuracy, validity and completeness of the data produced by the systems. We assess the operating effectiveness of the computer environment and consider whether the processing of financial information that is used to generate the financial statements is reliable. To accomplish this, we update both our understanding of your organization's computer processing environment and our understanding of the relevant general computer controls. We then conduct tests to support our conclusion on the operating effectiveness of controls considered relevant to the audit. 6 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. 3. Developing and executing the audit plan The performance of an audit includes evaluating the design and implementation of internal controls relevant to the audit, testing the operational effectiveness of those controls upon which we intend to rely and the performance of substantive audit procedures. Tests of controls As part of our audit, we review and evaluate certain aspects of the systems of internal control over financial reporting to the extent we consider necessary in accordance with Canadian GAAS. The main objective of our review of internal controls in an audit is to assist in determining the nature, extent and timing of our audit tests and to establish the degree of reliance which we can place on selected controls. An audit of the financial statements is not designed to determine whether internal controls were adequate for management's purposes or to provide assurance on the design or operational effectiveness of internal control over financial reporting. The identification of weaknesses in internal control in an audit is influenced by matters such as our assessment of materiality, our preliminary assessment of the risks of material misstatement, the audit approach used, and the nature, timing and extent of the auditing procedures conducted. For example where we use a substantive approach for a particular financial statement assertion we do not generally perform tests of controls and where we do perform tests of controls we may vary the nature, timing and extent of our testing from year to year. Accordingly, our understanding of controls as a result of the audit procedures we conduct in an audit of financial statements is limited. We will inform the Executive Committee and management of material weaknesses that are identified in the conduct of the audit, regardless of whether they were identified by us or management. Substantive audit procedures Our substantive audit procedures consist of a tailored combination of analytical procedures and detailed tests of transactions and balances; these procedures take into account the results of our controls testing and are designed to enable us to obtain reasonable assurance that the financial statements are free from material misstatements. To obtain this assurance, the misstatements we identify while performing substantive auditing procedures will be considered in relation to the financial statements as a whole. Any misstatements that we identify, other than clearly trivial misstatements, will be reported to management and the Executive Committee. Use of specialists Engagement partners are supported with online resources as well as practice office and national office specialists who assist our engagement teams when dealing with more complex technical, accounting, auditing and reporting issues. We intend to use the work of the City's actuary in their determination of the City's employee future benefit and workers' compensation liabilities. We will review and test any data and assumptions used, ensure the disclosure in the financial statements is adequate, and that the actuary is in good standing with the Canadian Institute of Actuaries. 7 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. We also intend to use the work of the auditor of Veridian Corporation in our testing of the City's investment in the organization. We will complete all required communications with the component auditor, ensure that the accounting for the City's share of Veridian Corporation's net income is appropriate, and ensure the disclosure in the financial statements is adequate. 4. Reporting and assessing performance Perform post-engagement activities We will analyze the results of the audit procedures that we perform throughout the year and, prior to rendering our report, conclude whether: • the scope of the audit was sufficient to support our opinion, and • the misstatements that have been identified during the audit do not result in financial statements being materially misstated. Material adjustments and control deficiencies Our audit plan allows for constructive, timely feedback to management regarding matters deserving their attention, including, material adjustments to the financial statements and/or disclosures and/or significant deficiencies in internal control noted in the conduct of the audit. Obtain management representations We will obtain written and oral representations from management to complement our audit procedures. These Deloitte enjoys a strong reputation for representations are not a substitute for the application of our commitment to quality. Key factors our audit procedures; instead, they are intended to confirm supporting that reputation include: the information provided to us and reduce the possibility of misunderstanding. • A strong tone at the top • A comprehensive ethics and Complete engagement reporting compliance program • An uncompromising approach to We will provide, following satisfactory completion of client service appropriate audit procedures, an audit report on the • Communication of and adherence to consolidated financial statements of the City, the City of professional standards and client Pickering Public Library Board, the City of Pickering Trust service principles Funds, and on the City's compliance with the Federal Gas • A mature client feedback program Tax Agreement. • A multifaceted approach to We also provide reports to the Executive Committee to monitoring independence assist you in fulfilling your responsibilities as required by • A robust technical consultation applicable auditing standards. Deloitte's client service approach principles include providing management and the • National office consultation regarding Executive Committee with insights into the condition of the areas of high risk or areas that business and offering meaningful suggestions for require significant judgment improvement. We will report these insights and • Technical training for our suggestions to the appropriate members of management professionals and/or the Executive Committee for their consideration. • An annual internal inspection process for audit engagements, • Continuous improvement based on lessons learned and client feedback. 8 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. To enable us to determine how well we have achieved our client service objectives, including engagement quality, we actively solicit feedback from our clients. This feedback is obtained either through meetings with members of the Executive Committee and management or their completion of questionnaires. Our client feedback activities are designed to enhance our understanding of your expectations of us through your evaluation of our performance. The information allows us to refine our client service objectives to help us remain focused, responsive, and proactive in meeting your needs while fulfilling our professional responsibilities. 9 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Audit scope Designed to obtain reasonable assurance and address the risks of significant misstatements. An audit is designed to search for potential misstatements that, individually or collectively, are material. To do this, we determine a specific threshold for each engagement and consider other qualitative factors. This amount is also used to assist in evaluating the significance of uncorrected misstatements ("passed" adjustments and reclassifications). Materiality Our overall materiality level is used in our assessment of significant accounts where audit effort is necessary. We will design our work so as to consider material items appropriately and to detect potential adjustment that, individually or in combination with others, would be material to the financial statements. We anticipate that our materiality level will be determined as follows: • Consolidated financial statements for the City—approximately 1.5% of budgeted expenses; • City of Pickering Public Library Board —approximately 2% of budgeted expenses; and • City of Pickering Trust Funds—approximately 2% of fund balance. If the amount of uncorrected misstatements detected when conducting our audit exceeds that which we anticipated when we planned the audit, we may need to revise the scope of the audit. Should such a situation arise, we will discuss the matter with management on a timely basis in order to agree upon the appropriate course of action. Of course, we will report to management and the Executive Committee any errors or irregularities, above an amount we consider trivial, that we become aware of while conducting our audit. Risk assessment We compile information from a variety of sources, including discussions with management and the Executive Committee, to identify significant risks to the City's financial reporting process that may require attention. Our preliminary risk assessment took into account: • Key business developments and transactions (internal and external); • Current business, regulatory and accounting pronouncements and developments; The results of our audit • Key management strategies and business plans; planning and risk • Prior year's audit results; and assessment drive the • Areas of significant judgment and risk. scope and timing of the auditing procedures. 10 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Our audit planning activities to date and our preliminary identification of audit risks enables us to set the preliminary scope of our audit and to design audit procedures tailored to the identified risks to financial reporting. The table that follows sets out the significant areas of audit risk that we have identified, during our preliminary planning activities. The table also includes our proposed response to each of these risk areas. Our planned audit response to each risk area takes into account our determination of materiality as well as our prior knowledge of the City. Areas C2 significant audit Description lJ Pr•pose: audit response Revenue/deferred Revenue recognition • Substantive testing to determine if restricted revenue of grants and contributions (i.e. development charges, gas tax, contributions etc.) and government transfers have been recognized as revenue in the appropriate period Accounting Estimates require • Obtain documentation on management's controls estimates management over the development of accounting estimates for judgments (i.e. any significant management estimates and assess allowance for risk significant property tax • Focused review of calculations and support appeals, contingent • Discussions with management liabilities, estimated • Analytic review of related accounts accrued liabilities, etc.) • Assess outcome of retrospective review of estimates from prior years • 11 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. The Deloitte client service commitment Seamless and effective delivery focused on your specific needs The City is important to Deloitte. Your organization is unique and you deserve a customized approach to the services we provide. As a foundation for our service plan, we have developed a tailored set of service commitments to guide the delivery of every aspect of our audit services. Our client service assessment, which is central to our philosophy, emphasizes the importance of our listening to your expectations, reassessing your needs based on the feedback you provide to us in the assessment process, and responding with actions and results. We are pleased to have the opportunity to continually raise the bar by improving processes and adding value while delivering an effective and efficient audit. Our approach to client service excellence At Deloitte, our objective is to execute our audit in a way that meets our professional standards and also creates a positive client experience. Our client service principles are our framework for providing guidance, for coaching members of our engagement team, and for identifying our clients' unique preferences regarding the ways they want to work with us. They enable us to operationalize and focus our engagement teams on client service excellence. Our client service principles: We will... /make and meet our commitments to you by... • working with you to clearly define your expectations • delivering what is agreed upon • being easily accessible to you • providing valuable responses to all your inquiries • ensuring timeliness and accuracy in our billings 12 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. /understand your business and what is important to you by... • anticipating your needs • understanding your business /provide value and build trust through technical competence and consistent results by... • instilling confidence and trust in the quality of our work • offering up-to-date professional skills • providing value to your organization • providing insights into the condition of the business and meaningful suggestions for improvement /demonstrate professionalism through effective interaction and communications by... • keeping you informed of the status of the audit • performing as a well-organized team • working collaboratively with you /provide a no surprises experience by... • proactively addressing issues • providing timely communication of changes to fees • effectively managing changes to the service team At the conclusion of our audit, or at any time during the engagement, we invite you to assess our performance against these principles through our client feedback process. 13 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Appendix A — Communication requirements The table below summarizes our communication requirements. The communication requirements include all communications required by generally accepted auditing standards and other communications that we anticipate would help to achieve an effective audit. 7 . '• co a .catio 1. Responsibility assumed by Deloitte 2. Our audit strategy and scope 3. Fraud or possible fraud identified through the audit process 4. Illegal or possibly illegal acts 5. Related party transactions that are not in the normal course of business 6. Procedures performed on other public documents with which we are associated and the results thereof 7. Management judgments and accounting estimates 8. Audit adjustments 9. Uncorrected misstatements determined by management to be immaterial 10. Significant accounting policies and unusual transactions 11. Critical accounting policies and practices 12. Alternative treatments in Canadian public sector accounting standards for accounting policies and practices related to material items(including specific transactions)that have been discussed with management during the current audit period 13. Deloitte's judgments about the quality, not just the acceptability, of the City's accounting principles as applied in its financial reporting 14. Other information in documents containing audited financial statements 15. Disagreements with management 16. Consultation with other accountants 17. Major issues discussed with management prior to retention 18. Problems or difficulties encountered in performing the audit and management's response 19. Significant deficiencies in internal control, if any identified by us, in the conduct of the audit of the financial statements. 20. Material written communications between Deloitte and management 21. All relationships between Deloitte and the City, in our professional judgment, may reasonably be thought to bear on independence. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Appendix B — Accounting Update (Public Sector) OW standards u IgrtagWalin Des ription 1, PS 3410 Effective for fiscal years PSAB has issued a new Government Transfers standard,Section PS Government beginning on or after April 3410.The new Section applies to all levels of governments. Transfers 1,2012. Earlier adoption The main features of this section are as follows: is encouraged. Government transfers should be recognized as an expense • by the transferring government in the period the transfer is authorized and all of the eligibility criteria have been met by the recipient; • • The recipient should recognize the transfer as revenue when • the transfer has been authorized and all eligibility criteria has been met. • If there is no eligibility criteria attached to the transfer,the recipient should recognize the transfer as revenue when it the transfer has been authorized. • When a transfer is authorized and the eligibility criteria is met,the transfer should be recognized as revenue,except when the transfer creates an obligation that meets the definition of a liability as defined in PS 3200. • A liability for a recipient government can only arise when transfer stipulations establish both specific performance requirements not yet met as well as identifiable and enforceable return requirements. • When a liability is recognized, it should be reduced as the liability is settled and an equivalent amount of revenue should be recognized. • Revenue recognition should be consistent with circumstances and evidence used to support the initial recognition of the transfer as a liability. • Revenue recognition may occur as the stipulations are met, or in accordance with the recipient government's actions and communications that determined the use of the transfer, which are consistent with the substance and intent of the transfer stipulations. • If the transfer is a capital transfer, revenue recognition may occur over the related assets useful life or over a lesser period,depending on the terms of a liability. • A transfer that is for the purchase of a non-depreciable asset, such as land,should be recognized as revenue when the asset is acquired. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. •. • ontinued) &ID Description PS 3510 Tax Effective for fiscal years PSAB has issued a new Tax Revenue,Section PS 3510.The new Revenue beginning on or after April Section applies to all levels of governments. 1,2012. Earlier adoption The main features of this section are as follows: is encouraged. • Taxes are to be recognized as an asset and revenue when" they meet the definition of an asset,they are authorized(a defined concept)and the taxable event occurs. • Tax revenue would be recognized by the government that imposes the tax except in purely flow-through arrangements. • A tax is considered authorized when the effective date of the tax has passed and the earlier of the following has occurred: the related legislation, regulations or by-laws have been approved,or, in the case of jurisdictions where the legal framework allows it,the ability to assess and collect tax has been provided through legislative convention. • An asset acquired through a tax transaction is to be measured initially at its realizable value. • Tax'revenue should not be reduced by transfers made through a tax system. • Tax revenue should not be grossed up for the amount of tax concessions(which are often referred to as tax expenditures). • Guidance for identifying and distinguishing between tax concessions and transfers made though a tax system is provided. PS 3260 Liability Effective for fiscal years PSAB issued CICA Public Sector Accounting Handbook Section 3260, for contaminated beginning on or after April Liability for Contaminated Sites.This Section will apply to all sites. 1,2014. governments and government organizations that base their accounting policies on the CICA Public Sector Accounting Handbook. Section PS 3260, Liability for Contaminated Sites,addresses the recognition criteria,measurement and disclosure requirements for reporting liabilities associated with remediation of contaminated sites that either are not in use or resulted from unexpected environmental events(such as a toxic spill or natural disaster). It also provides guidance on each of the recognition criteria,as well as issues related to initial and subsequent measurement based on the principles in Sections PS 3200, Liabilities, PS 3300, Contingent Liabilities,and PS 3390,Contractual Obligations. 2012 Audit Service Plan;—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. 0-gyp Standar,s(Continued) (1 01)i) laitigft CUD Description PS 3450 Financial Effective for fiscal years PSAB has issued a new Financial Instrument standard,Section PS Instruments beginning on or after April 1, 3450. The main features included: 2012 for Government • Fair value measurement is required for derivatives and Organizations or April 1, Organizations for Governments. portfolio investments that are equity instruments quoted in an active market. • A government can choose to report non-derivative financial assets and/or financial liabilities on a fair value basis if it manages and reports performance of these items on a fair value basis. • A statement of re-measurement gains and losses will be introduced and these will report(a)the unrealized gains and losses associated with financial instruments in the fair value category, (b)amounts reclassified to the statement of operations upon de-recognition or settlement;and (c) other comprehensive income reported when a government includes the results of government business enterprises and government business partnerships in the government's summary financial statements. • A government should disclose information that enables users of financial statement to evaluate the nature and extent of risks arising from financial instruments to which it is exposed at the reporting date. • The standard will be effective for fiscal years beginning on or after April 1,2012 for Government Organizations and April 1,2015 for Governments. Early adoption is encouraged.Any adjustment to the carrying amount of applicable assets and liabilities at the beginning of the fiscal year the standard is initially applied should be recognized as an adjustment to the accumulated surplus/deficit at that date. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. ltar,9 Standar,s(continued) Cga:109:DC Descrip ion PS 2601 Foreign Effective for fiscal years PSAB has issued a new Foreign Currency Translation Standard, Currency beginning on or after April 1, Section PS 2601. Translation 2012 for Government The main features of this standard include the following: Organizations or April 1, 2015 for Governments. • All monetary items and those non-monetary items included in the fair value category are translated using the exchange rate on the financial statement date. • A statement of re-measurement gains and losses will be introduced and these will report(a)exchange gains and losses associated with monetary assets and monetary liabilities denominated in a foreign currency that have yet to be settled,(b)amounts reclassified to the statement of operations upon de-recognition or settlement;and(c) other comprehensive income reported when a government includes the results of government business enterprises and government business partnerships in the government's summary financial statements • Hedge accounting provisions in Section PS 2600 are removed. • The scope exclusion for foreign exchange reserves in Section PS 2600.04 are removed. The changes will be effective for fiscal years beginning on or after April 1,2012 for Government Organizations and April 1,2015 for Governments. Early adoption is encouraged.A government adopts standards contained in the Financial Instruments and the amended Foreign Currency standards in the same fiscal period. Any adjustment to the carrying amount of applicable assets and liabilities at the beginning of the fiscal year the amendments are applied should be recognized as an adjustment to the accumulated surplus/deficit at that date. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. lt Stan•and (co'ti • if?au7 f 13CR Ig-scr p io PSAB l The amendments have the PSAB issued various clarifying amendments to the transition Amendments to same effective date as provisions of Section PS 2601,Foreign Currency Translation,and the Transition Sections PS 2601 and PS Section PS 3450,Financial Instruments. Provisions of 3450,being fiscal years In addition to approving the proposed amendments of the Exposure Section PS 2601, beginning on or after April 1, Draft(ED),which were supported by commentators,an additional Foreign Currency 2012 for government amendment was made by the PSAB to clarify that the measurement Translation,and organizations,and April 1, provisions of the new Sections are to be applied prospectively. In Section PS 3450, 2015 for governments. addition the PSAB asked its staff to research an issue not Financial Early adoption is permitted. Instruments considered in the ED relating to the presentation of gains and losses on externally restricted assets and inflows when they are used for the specified purposes. The main features of the Exposure Draft were as follows: Section PS 2601, Foreign Currency Translation Proposed amendments to paragraph PS 2601.25 to address issues specific to government organizations transitioning to the PSA Handbook from pre-changeover accounting standards in Part V of the CICA Handbook—Accounting. The proposals: a) amend paragraph PS 2601.25(a)to address the accounting for accumulated gains or losses yet to be recognized in net income or operations associated with a hedging item designated to a cash flow hedge or to hedge a net investment in a self-sustaining foreign operation;and b) add paragraph PS 2601.25(d)to account for accumulated other comprehensive income or, in the case of a not-for- profit organization,the equivalent accumulated gain or loss recognized in the statement of changes in net assets, attributable to the translation of the financial statements of a self-sustaining foreign operation. The proposed amendments would require recognition,at the date of transition,in opening accumulated re-measurement gains and losses,of gains or losses attributable to the circumstances as described above in(a)or(b). Section PS 3450, Financial Instruments Amendments are proposed to clarify the application of paragraph PS 3450.099 by government organizations.As well,the proposed changes address the accounting for accumulated other comprehensive income,or in the case of a not-for-profit organization the equivalent accumulated gain or loss recognized in the statement of changes in net assets,associated with items classified as available for sale.These amounts are recognized at the date of transition in opening accumulated re-measurement gains and losses. In June 2012, PSAB approved an ED proposing amendments to certain paragraphs in Section PS 3450,Financial Instruments.The amendments ensure that the reporting of income on externally restricted assets that are financial instruments aligns with the requirements in Section PS 3100,Restricted Assets and Revenues. The proposed amendments also address transitional issues that can arise when Section PS 3450 is adopted. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. absry Standards( o ti e• Description PSAB Same effective date as The consequential amendments include the issue of a new Section Consequential Section PS 3450,being fiscal PS 3041,Portfolio Investments,and the withdrawal of Section PS Amendments years beginning on or after 3030, Temporary Investments,and Section PS 3040,Portfolio Resulting from the April 1,2012 for government Investments. In response to respondents'feedback, some Issue of Section 'organizations,and April 1, clarifications to the amendments were made in finalizing the PS 3450,Financial 2015 for governments. Early changes. Instruments adoption permitted. The main features of the amendments were as follows: • The distinction between temporary and portfolio investments is removed.Temporary investments that are not cash equivalents as described in PS 1201,Financial Statement Presentation, paragraph 105,will be accounted for as portfolio investments. • Requirements that apply to the reporting of portfolio investments are cross-referenced and conformed as a result of the adoption of Section PS 3450.Changes involve: o including interests in pooled investment funds within scope; o replacing the definition for"cost method"with a definition for"amortized cost"; o conforming the definition of the effective interest method; o deleting the definition of dividends; o adding accounting requirements included within the former definition of the cost method to paragraph PS 3040.05; o deleting the requirement to apply the cost method; instead,the recognition and measurement requirements within Section PS 3450 apply,other than to initial recognition of an investment with significant concessionary terms; o clarifying provisions that apply to the reporting of portfolio investments held by sinking funds; o replacing references to"carrying amount"and "carrying value"with"cost or amortized cost" within requirements that apply when accounting for a loss in value of a portfolio investment;and o specifying that the effective interest method is used when amortizing an investment discount to revenue. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. •ropose• Standards (MB Description PSAB Update of On July 14,2011, PSAB In this ED, PSAB proposes to define a"public sector entity"to include Terminology issued an ED that proposes federal,provincial,territorial and local governments and government to amend certain standards organizations. and guidelines to clarify their PSAB proposes to replace the current applicability terminology(such applicability to various public as"governments", "public sector reporting entity","entity"or"reporting sector entities. entity")with the term"public sector entity"in certain standards and guidelines. As well,the following is proposed: The term"government partnership"would be removed from paragraph .03 of the Introduction. By definition,a government partnership is not controlled by government and the basis of generally accepted accounting principles(GAAP)to be used by a government partnership is not dictated by the PSA Handbook, but instead is determined by the partners. GOVERNMENT PARTNERSHIPS,Section PS 3060, addresses how to account for a government partnership in the financial statements of a government reporting entity, not how a government partnership is to account for transactions in their financial statements. "School boards"would be removed from paragraph .03 of the Introduction.Similar to a government organization,a school board is an organization controlled by government. Currently,footnote 1 to the • Introduction is unclear for school boards as it indicates the standards may be applied if considered appropriate. By removing the"school board"references in paragraph .03 and footnote 1 of the Introduction, all organizations controlled by governments,including school boards, will be provided the same direction regarding their basis of GAAP. In June 2012, PSAB confirmed its previous view that government departments and ministries are integral to the operations of government and are not government organizations. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. • Projects Descri•tion Use of Statement of Principles that The PSAB proposes,subject to comments received on this Appropriations seeks input on key principles Statement of Principles and following its due process,to expose a and definitions that the Board proposed new Section in the PSA Handbook on the use of expects to include in a future appropriations.The Section would apply to government exposure draft regarding the organizations that base their accounting policies on the PSA use of appropriations. Handbook and that directly access funding under authority of appropriations. Entities that receive actual transfers of monetary assets or tangible capital assets under authority of appropriations would apply Government Transfers,Section PS 3410. Main features: The main features of this Statement of Principles are as follows: • Appropriations should be reported in general purpose financial statements. • Appropriations should be accounted for in both the statement of financial position and the statement of operations. • Appropriations would be recognized in the period in which the related authority is in effect,and an eligible expenditure/expense has been incurred that complies with the governing conditions under that authority. • Disclosures should include a reconciliation of amounts recognized in the financial statements to actual amounts funded by appropriations,and between the actual amounts funded by appropriations and the original and final authorized amounts in appropriations. In June 2012, PSAB approved the issue of an ED on the use of appropriations. The ED will propose the following: • The use of appropriations should be recognized in the financial statements when the enabling authority is in effect and an eligible transaction has occurred. • The use of appropriations should be separately reported in the financial statements. • Financial statements should disclose a reconciliation between the use of appropriations and the amounts authorized. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Pr• - t ( onti se:) Tou Quo '•esc• ptio PSAB The objective of this project Accounting for amalgamation and restructuring activities,other Restructurings is to issue an accounting than acquisition,is not specifically addressed in the PSAB (formerly standard that addresses the Handbook or other national and international standards.The Amalgamations definition and classification of standards in the private sector were developed primarily to and amalgamation and address acquisition activities with organizations not under common Restructurings) restructuring activities,the control and when exchange of considerations is involved.The recognition criteria and purchase method prescribed in these standards may not be accounting treatment of such appropriate for all of the amalgamation and restructuring activities transactions,the in the public sector. measurement basis of assets In practice,the continuity-of-interest method has been used in the and liabilities involved and public sector.The existence of alternative methods in accounting the disclosure requirements for amalgamation activities may result in divergence in practice unique to amalgamation and that compromise comparability.On the other hand, it may be restructuring activities. interpreted that in accordance with Section PS 1150, Generally Accepted Accounting Principles,only the purchase method is permitted,as other entity combination methods are not prescribed in the current international and national accounting standards. The objective is to issue an accounting standard that addresses: • The definition and classification of amalgamation and restructuring activities; • The recognition criteria and accounting treatment of various elements of the amalgamation and restructuring transaction; • The measurement basis of assets and liabilities involved; and • The disclosure requirements unique to amalgamation and restructuring. PSAB Concepts The objective of this project The issues to be addressed include: Underlying is to review and amend, if • How to measure financial performance; Financial necessary,the conceptual Performance • What general purpose financial statements can do and cannot framework in Sections PS do in measuring financial performance; 1000,Financial Statement • What aspects of the key concepts underlying financial Concepts,and PS 1100, performance in the framework require review and why; Financial Statement Objectives.This review could • What alternative approaches to the key concepts that require also affect Section PS 1200, review are;and Financial Statement • How the alternative approaches affect the measure of financial Presentation. Statement of performance. Principles planned to be issued in Q4 2012. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. •rojects (continued S atus Description PSAB Related In June 2012, PSAB Party approved an ED on the topic Transactions of Related Party The proposals in the ED would require disclosure of sufficient Transactions. information about transactions between related parties to help users assess their effect on the financial position and financial performance.The ED identifies:(i)which parties are related;(ii) the extent to which related party transactions would be recognized in the financial statements of both the provider and recipient organizations; (iii)the appropriate basis of measurement for recognized transactions;and(iv)disclosure requirements for transactions including those that have not been given accounting recognition.The ED also proposes the following: (i)related party transactions other than contributed goods and services should be recognized by both parties. (ii)when there is a policy of allocating costs for the provision of goods and services,the revenues and expenses should be reported on a gross basis. (iii)related party transactions should be recorded at the exchange amount,which could be the carrying amount,the consideration paid or received, or fair value.(iii)if the exchange amount differs from the carrying amount,the gain or loss should be recognized;and(iv)contributed goods and services may be recognized or disclosed. PSAB Asset PSAB plans to approve a The objective of this project is to issue a new accounting standard Retirement Statement of Principles late that addresses the reporting of legal obligations associated with Obligations in 2012 the retirement of long-lived tangible capital assets currently in productive use. The complex long-term nature of asset retirement obligations requires the use of professional judgment and the need to estimate future costs. Reporting guidance on asset retirement obligations was covered in the pre-changeover accounting standards in Part V of the CICA Handbook—Accounting.Government organizations transitioning to the PSA Handbook would need guidance in this area.The current lack of specific accounting guidance in the PSA Handbook can result in variations in the recognition, measurement, presentation and disclosure of such obligations. This project would address the recognition,measurement, presentation and disclosure of legal obligations associated with retirement of long-lived tangible capital assets currently in productive use. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Projects continued (TM Stat s D escript ion PSAB Assets PSAB plans to approve a Assets are currently defined in Section PS 1000, Financial Statement of Principles late Statement Concepts, as"economic resources controlled by a in 2012 government as a result of past transactions or events and from which future economic benefits are expected to be obtained." Guidance on applying the definition of assets is currently limited to identification of three essential characteristic of assets and definitions of financial, non-financial and tangible capital assets. This project is expected to result in new standards similar to the approach taken in: • Section PS 3200,Liabilities; • • Section PS 3300, Contingent Liabilities;and • Section PS 3390, Contractual Obligations. PSAB does not intend to develop a new definition of assets in this project. However,the Board will monitor the development of other standard setters'conceptual framework projects,which may lead to revising their current definition of assets,and assess if there are any implications for this project. The objective is to issue one or more accounting standards for assets,contingent assets and contractual rights that addresses: • Guidance relating to the key terms in the definition and essential characteristics of assets; • Definitions of contingent assets and contractual rights; • Recognition and de-recognition criteria for assets and contingent assets; • Measurement including impairment of assets and contingent assets;and Disclosure of assets,contingent assets and contractual rights. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. Projects (contin ed) emu] Status Descr'ption PSAB Revenue PSAB plans to approve a The objective of this project is to address accounting and financial Statement of Principles late reporting issues related to revenue recognition. in 2012 Revenues are defined in the PSAB Handbook in Section PS 1000, Financial Statement Concepts,as"increases in economic resources,either by way of increases of assets or decreases of liabilities,resulting from the operations,transactions and events of the accounting period." Section PS 1201, Financial.Statement Presentation,addresses recognition and disclosure of revenues in general terms. The PSAB Handbook has two standards that address two major sources of government revenues,government transfers(Section PS 3410)and tax revenue(Section PS 3510).Other sources of revenues of governments and government organizations include fines and penalties, royalties,license fees,other fees,sales and rental,etc. Revenue recognition is fundamental to financial reporting. It directly impacts the surplus and deficit reported by governments and government organizations.Though governments and government organizations may be involved in the sale of goods and receive revenues from the provision of services and long-term contracts,these transactions are rarely of an exchange nature(i.e., exchanges of equal value).There is a need to develop revenue recognition principles that apply to revenues that are commonly encountered in the public sector and not addressed in standards for profit-oriented entities. 2012 Audit Service Plan—The Corporation of the City of Pickering ©Deloitte&Touche LLP and affiliated entities. • • www.deloitte.ca Deloitte, one of Canada's leading professional services firms, provides audit,tax, consulting, and financial advisory services through more than 8,000 people in 56 offices. Deloitte operates in Quebec as Samson Belair/Deloitte& Touche s.e.n.c.r.l. Deloitte&Touche LLP, an Ontario Limited Liability Partnership, is the Canadian member firm of Deloitte Touche Tohmatsu Limited. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. ATTACHMENT# a TO REPORT# -/2 DeIoitte• . Deloitte&Touche LLP 5140 Yonge Street Suite 1700 Toronto ON M2N 6L7 Canada Tel: 416-601-6150 Fax: 416-601-6610 www.deloitte.ca October 22,2012 Mr.Tony Prevedel Chief Administrative Officer The Corporation of the City of Pickering 1 The Esplanade Pickering,ON L1V 6K7 Mr. Stan Karwowski (Acting)Division Head,Finance and Treasurer The Corporation of the City of Pickering 1 The Esplanade Pickering,ON L1V 6K7 • Dear Mr. Prevedel and Mr. Karwowski: Deloitte&Touche LLP("Deloitte"or"we"or"us")is pleased to serve as your auditors for the year ending December 31,2012. Ms. Paula Jesty will be responsible for the services that we perform for The Corporation of the City of Pickering("the City"). She will,as considered necessary,call upon other individuals with specialized knowledge,either in this office or elsewhere in our firm to assist in the performance of our services. In addition to the financial statement audit we are engaged to provide under this engagement letter,we would also be pleased to assist the City on issues as they arise throughout the year. Hence,we hope that you will call Ms. Paula Jesty whenever you believe Deloitte can be of assistance. We will perform this engagement subject to the terms and conditions set forth herein and in the accompanying appendices. The objective and scope of the audit You have requested that we audit the consolidated financial statements of the City,which comprise the statement of financial position as at December 31,2012,and the statements of operations,change in net financial assets, and cash flows for the year then ended,and a summary of significant accounting policies and other explanatory information. In addition,we will perform a financial statement audit of the City of Pickering Public Library Board and of the City of Pickering Trust Funds. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audit will be conducted with the objective of our expressing an opinion on the financial statements. Appendix A provides further information about the objective and scope of the audit. The Corporation of the City of Pickering October 22,2012 Page 2 The responsibilities of the auditor We will conduct our audit in accordance with Canadian generally accepted auditing standards("Canadian GAAS"). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management,as well as evaluating the overall presentation of the financial statements. Because of the inherent limitations of an audit,together with the inherent limitations of internal control, there is an unavoidable risk that some material misstatements may not be detected,even though the audit is properly planned and performed in accordance with Canadian GAAS. In making our risk assessments,we consider internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. However,we will communicate to you in writing concerning any significant deficiencies in internal control relevant to the audit of the financial statements that we have identified during the audit. The audit of the financial statements by Deloitte does not relieve management or the Executive Committee of their respective responsibilities. Appendix A provides more information about Deloitte's responsibilities in respect of the audit. The responsibilities of management and identification of reporting framework Our audit will be conducted on the basis that management,under the oversight of the Executive Committee,acknowledge and understand that they have responsibility: • For the preparation and fair presentation of the financial statements in accordance with Canadian public sector accounting standards("GAAP"); • For such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement,whether due to fraud or error;and • To provide us with: o Access to all information of which management is aware that is relevant to the preparation of the financial statements such as records,documentation and other matters; o Additional information that we may request from management for the purpose of the audit; and o Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence. As part of our audit process,we will request from management written confirmation concerning representations made to us in connection with the audit. We look forward to full cooperation from your staff during our audit. Management's responsibilities in connection with this engagement are further described in Appendix B. The Corporation of the City of Pickering October 22,2012 Page 3 Executive Committee's responsibilities and auditor communications As auditors of the City,we report directly to the Executive Committee as it is directly responsible for the oversight of our work. We acknowledge that the Executive Committee is also responsible for recommending our appointment and compensation. We understand that the services to be performed under this engagement letter will be acknowledged and approved by the Executive Committee. As auditors,we will discuss with the Executive Committee any potential hiring of former partners and employees of Deloitte&Touche LLP,Deloitte Touche Tohmatsu,its member firms and the affiliates of Deloitte&Touche LLP,Deloitte Touche Tohmatsu and its member firms,should the situation arise. In accordance with Canadian GAAS,we are required to communicate with the Executive Committee about various matters in connection with our audit. The Executive Committee's responsibilities and our communications with the Executive Committee are described in Appendix C. Inclusion of Deloitte reports in documents and public oral statements or references to Deloitte in other documents and on electronic sites If the City intends to publish or otherwise reproduce in any document our report on the City's financial statements,or otherwise make reference to Deloitte in a document that contains other information in addition to the audited financial statements,thereby associating Deloitte with such document,the City agrees that its management will provide Deloitte with a draft of the document to read and obtain our written consent for the inclusion or incorporation by reference of our report,or the reference to Deloitte, in such document before the document is printed and distributed. No other form of document is to be considered to signify our consent. The inclusion or incorporation by reference of our report in any such document would constitute the re-issuance of our report. Management agrees to provide adequate notice of the preparation of any such public documents. The City also agrees that it will notify us and obtain our written approval prior to including our report or financial statements with which we are associated on an electronic site. Further,it is agreed that in any electronic distribution,for example on the City's web site, management is solely responsible for the accurate and complete reproduction of our report and the subject matter on which we reported. This engagement letter,and our agreement to perform the services described in this engagement letter, does not constitute our consent to the use of our report in,or our agreement to be associated with any such documents published or reproduced by or on behalf of the City. Any request by the City to re-issue our report,to consent to its inclusion or incorporation by reference in an offering or other document,or to agree to its inclusion on an electronic site,will be considered based on the facts and circumstances existing at the time of such request.The estimated fees outlined herein do not include any services that would need to be performed in connection with any such required services or modifications needed to our report for summarized financial statements. Fees for such services(and their scope)would be subject to our mutual agreement at such time and would be described in a separate engagement letter. The Corporation of the City of Pickering October 22,2012 Page 4 Fees We estimate that our fees for this audit will be as follows,plus applicable taxes(such as Harmonized Sales Tax): The Corporation of the City of Pickering(including Trust Funds) $63,000 Pickering Public Library Board $5,600 Appendix D provides an estimated timetable for the services included in this engagement contract and the responsibilities of both Deloitte and the City's management with respect to the successful completion of the engagement. Deloitte will monitor all work and assess fees(time and expenses)as they are incurred throughout the engagement. If circumstances arise,such as those described in Appendix E,and as a result the fees for any of the services outlined are likely to be greater than indicated due to the need for additional work,we will contact you to discuss the reason and seek your approval for this additional work. Reporting In accordance with Canadian GAAS,we expect to issue a report at the completion of our audit in the form shown in Appendix F. The form and content of our report may need to be amended in the light of our audit findings. Our ability to express an opinion and the wording of our opinion will,of course,be dependent on the facts and circumstances at the date of our report. If,for any reason,we are unable to complete the audit or are unable to form or have not formed an opinion,we may decline to express an opinion or decline to issue a report as a result of this engagement. If we are unable to complete our audit or if our auditor's report requires modification,the reasons therefore will be discussed with the Executive Committee and the City's management. Other matters This engagement letter,including the appendices A through G attached hereto and made a part hereof, constitutes the entire agreement between the parties with respect to this engagement and supersedes all other prior and contemporaneous agreements or understandings between the parties,whether written or oral,relating to this engagement. Please sign and return the attached copy of this letter to indicate your acknowledgement of',and agreement with,the arrangements for our audit of the financial statements including our respective responsibilities. Yours truly, guad& i e LLP Chartered Accountants Licensed Public Accountant Enclosure The Corporation of the City of Pickering October 22,2012 Page 5 The services and terms set forth in this contract are accepted and agreed to by The Corporation of the City of Pickering: Signature Title Date • Signature Title Date Appendix A The objective and scope of a financial statement audit and the responsibilities of the auditor The Corporation of the City of Pickering December 31,2012 The objective and scope of a financial statement audit We will plan and perform the audit to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,whether due to fraud or error. The financial statements subject to audit are those of the City,prepared by management,with oversight from the Executive Committee. The audit will enable us to express an opinion on whether the financial statements are prepared,in all material respects,in accordance with Canadian GAAP. The audit also includes evaluating the appropriateness of accounting policies and the reasonableness of accounting estimates made by management,as well as evaluating the overall presentation of the financial statements. Our report on the financial statements and communications required by Canadian GAAS will be in accordance with our findings. It is important to recognize that there are inherent limitations of an audit,where most of the audit evidence obtained is of a persuasive,rather than a conclusive nature. These limitations arise from the nature of financial reporting,the nature of audit procedures and the need for the audit to be conducted within a reasonable period of time and at a reasonable cost. Financial reporting involves judgment by management in applying the requirements of Canadian GAAP to the facts and circumstances of the City. Many financial statement items will involve a degree of uncertainty,and there maybe a range of acceptable interpretations or judgments that may be made. The audit procedures we perform will be selected based on our judgment, including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. Because of the nature of fraud,including attempts at concealment and forgery,an audit designed and executed in accordance with Canadian GAAS may not detect a material fraud. The performance of the audit within a reasonable period of time and at a reasonable cost requires us to plan the audit so that it will be performed in an effective manner,with audit effort directed to areas most expected to.contain risks of material misstatement,whether due to fraud or error,and using selective testing and other means of examining populations for misstatements and drawing conclusions thereon. Internal control over financial reporting An independent audit conducted by Deloitte in accordance with Canadian generally accepted auditing standards is not a substitute for the maintenance of internal control necessary for the preparation of financial statements by management. Management's acknowledgment of its responsibility for the maintenance of internal control necessary for the preparation of financial statements does not imply that Deloitte will find that the internal control maintained by management has achieved its purpose or will be free of deficiencies. Appendix A We obtain an understanding of internal control relevant to the audit however,not all controls are relevant to every audit. We evaluate the,design of controls relevant to the audit and determine whether they have been implemented. We are not,however,required to determine whether relevant controls are operating effectively. Although it is not required by generally accepted auditing standards,we may decide that for a particular engagement,it makes sense to rely on the effective operation of some controls in determining the substantive procedures we will perform. In this case,we would go beyond evaluating the design of relevant controls and determining whether they have been implemented,to also test whether the controls on which we intend to rely are operating effectively. Accordingly,while generally accepted auditing standards require us to report to the Executive Committee any significant deficiencies that have come to our attention,we may not be aware of all material weaknesses in internal control that do,in fact,exist. Appendix B Management's responsibilities The Corporation of the City of Pickering December 31,2012 Financial statements and the effectiveness of internal control over financial reporting The City's internal control,including its accounting books and records or accounting systems,will reflect the needs of management,the complexity of its businesses,the nature of its risks and relevant laws or regulation. Management must determine what internal control is required,including how it is designed, implemented and maintained to achieve the City's objectives. Internal control,no matter how effective, can provide the City with only reasonable assurance about achieving its financial reporting objectives due to the inherent limitations of internal control. The preparation and overall accuracy of the financial statements and their fair presentation in accordance with Canadian GAAP,together with all required disclosures concerning internal control over financial reporting is the responsibility of the City's management. Among other things,management has the responsibility for: 1. Establishing and maintaining effective internal control over financial reporting necessary to enable the preparation of financial statements that are free from material misstatement,whether due to fraud or error and informing Deloitte of weaknesses identified in the design or operation of internal control over financial reporting; 2. Informing Deloitte of any changes in the City's internal control over financial reporting that occurred during the year that have materially affected,or are reasonably likely to materially affect,the City's internal control over financial reporting; 3. Identifying and ensuring that the City complies with the laws and regulations applicable to its activities and informing us of any known material violations of such laws or regulations; 4. Adjusting the financial statements to correct material misstatements; 5. Safeguarding assets; 6. Providing to us all information of which management is aware that is relevant to the preparation of the financial statements including,but not limited to,all financial records and related data including information on the recognition,measurement and disclosure of specific items,and copies of all minutes of meetings of shareholders,directors and committees of directors; 7. Providing additional information that we may request from management for the purpose of the audit; 8. Providing us with unrestricted access to persons within the City from whom we determine it necessary to obtain evidence;and 9. Informing Deloitte of facts that may affect the financial statements,of which management may become aware during the period from the date of the auditors'report to the date the financial statements are issued. Representation letter We will make specific inquiries of the City's management about the representations embodied in the financial statements and internal control over financial reporting. As part of our audit procedures,we will request that management provide us with a representation letter acknowledging management's responsibility for the preparation of the financial statements in accordance with Canadian GAAP and that the financial statements are fairly presented in accordance therewith. Appendix B We will ask management to affirm their belief that the effects of any uncorrected financial statement misstatements aggregated by us during the current audit engagement and pertaining to all the periods presented are immaterial,both individually and in the aggregate,to the financial statements taken as a whole and that management has provided us with all relevant information and access as agreed in this engagement letter and has recorded and reflected all transactions in the financial statements. We will require certain written representations from management in accordance with Canadian GAAS and will request additional representations to support other audit evidence relevant to the financial statements or one or more specific assertions therein. Those written representations are to be provided in the form of a representation letter addressed to Deloitte,as near as practicable to,but not after,the date of the auditors' report on the financial statements. Such representations will be for all financial statements and periods referred to in the audit report. The responses to inquiries and related written representations of management required by Canadian GAAS are part of the evidential matter that we will rely on as auditors in forming our opinion on the City's financial statements. Independence matters For purposes of the following two paragraphs,"Deloitte"shall mean Deloitte&Touche LLP,Deloitte Touche Tohmatsu,its member firms and the affiliates of Deloitte&Touche LLP,Deloitte Touche Tohmatsu and its member firms. Independence matters as a result of restrictions on providing certain services In connection with our engagement,Deloitte,management,and the Executive Committee will assume certain roles and responsibilities in an effort to assist Deloitte in maintaining independence and ensuring compliance with Canadian independence rules. Management of the City will ensure that the City, together with its boards and other entities that comprise the City for purposes of the consolidated financial statements,has policies and procedures in place for the purpose of ensuring that neither the City nor any such subsidiary or other entity will act to engage Deloitte or accept from Deloitte any service that under Canadian independence rules or other applicable rules would impair Deloitte's independence. All potential services are to be discussed with Ms. Paula Jesty. Independence matters relating to hiring Deloitte must assess threats to independence created when a former Deloitte partner or member of the engagement team is employed by management. In order to assist Deloitte in maintaining independence, management should notify Ms. Paula Jesty where substantive employment conversations have been had with a former or current Deloitte partner or engagement team member. Appendix B Fraud and error Management is responsible for: 1. Designing and implementing programs and controls to prevent and detect fraud and error; 2. Informing us about all known or suspected fraud affecting the City involving(a)management, (b)employees who have significant roles in internal control,and(c)others where the fraud could have a material effect on the financial statements; 3. Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the City received in communications from employees,former employees,or others; 4. Informing us of any information it might have regarding any concerns or allegations of potential errors in the selection of accounting policies or the recording of transactions affecting the City that have been communicated to it by employees,former employees,or others,whether written or oral; 5. Informing us of its assessment of the risk that the financial statements may be materially misstated as a result of fraud; and 6. Communicating its belief that the effects of any uncorrected financial statement misstatements aggregated during the audit are immaterial,both individually and in the aggregate,to the financial statements taken as a whole. Related parties The City agrees that it will provide us with the identity of the City's related parties,including changes from the previous period,the nature of the relationships between the City and these related parties and whether the City entered into any transactions with these related parties during the period and if so,the type and purpose of the transactions. Appendix C Executive Committee responsibilities and auditor communications The Corporation of the City of Pickering December 31,2012 Executive Committee responsibilities The Executive Committee is responsible for the oversight of the financial reporting process,including management's preparation of the financial statements and monitoring of the City's internal control related to financial reporting and oversight of our work. Communications with the Executive Committee Canadian GAAS require that we communicate with the Executive Committee about a number of matters that are relevant to the financial reporting process. Planned scope and timing of the audit Our audit plan,dated October 22,2012,has been separately communicated to you,providing an overview of the planned scope and timing of the audit. Significant Findings from the Audit We will communicate our views about significant qualitative aspects of the City's accounting practices, including accounting policies,accounting estimates and financial statement disclosures. Should the need arise,we will communicate to the Executive Committee why we would consider a significant accounting practice that may be acceptable under Canadian GAAP,not to be the most appropriate to the particular circumstances of the City. We will communicate,in writing,any significant deficiencies in internal control that we identify on the basis of the audit work performed. The purpose of our audit is to express an opinion on the financial statements. While the audit will include consideration of internal control relevant to the preparation of the financial statements in order to design audit procedures appropriate in the circumstances,it was not performed to express an opinion on the effectiveness of internal control. In addition,we will communicate: • any significant matters arising from the audit in connection with the City's related parties; • any events or conditions identified that may cast doubt on the City's ability to continue as a going concern; • any significant difficulties encountered during the audit; • any significant matters arising from the audit that were discussed or subject to correspondence with management; • written representations we are requesting; • any material uncorrected inconsistencies or misstatements in fact we identify from reading the financial and non-financial information that are included in a document containing audited financial statements and our auditors' report;and • any other matters that in our professional judgment are significant to the oversight of the financial reporting process. • Appendix C Independence communications In accordance with Canadian GAAS,we will disclose to the Executive Committee,in writing,all relationships between Deloitte and the City and its related entities,that in our professional judgment may reasonably be thought to bear on our independence and confirm to the Executive Committee in such letter whether,in our professional judgment,we are independent of the City within the meaning of the Rules of Professional Conduct of our profession. For purposes of this paragraph,"Deloitte"shall mean Deloitte& Touche LLP,Deloitte Touche Tohmatsu,its member firms and the affiliates of Deloitte&Touche LLP, Deloitte Touche Tohmatsu and its member firms. Fraud,error and illegal acts If items of the following nature come to our attention,and in our judgment need to be reported to those charged with governance,we will report them directly to the Executive Committee: 1. Any fraud that involves management; 2. Any fraud involving employees who have significant roles in internal control; 3. Any fraud of which we become aware that has resulted or could result in a material misstatement of the financial statements; 4. Any other matters related to fraud,which in our judgment,are relevant to the responsibilities of the Executive Committee; 5. Instances of identified or suspected non-compliance with laws and regulations,other than when the matters are clearly inconsequential; 6. Individual uncorrected misstatements identified by us during the audit that were determined by management to be immaterial,both individually and in the aggregate,to the financial statements taken as a whole; 7. Uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures and the financial statements taken as a whole; 8. Questions regarding the honesty and integrity of management; 9. Matters that may cause future financial statements to be materially misstated; and 10. Significant misstatements resulting from errors that were corrected by management. We will also be making inquiries of the Executive Committee of any actual,suspected or alleged fraud affecting the City and whether the City is in compliance with laws and regulations that may have a material effect on the financial statements. We will inform the appropriate level of management of the City and determine that the Executive Committee is adequately informed with respect to illegal acts that have been detected or have otherwise come to our attention in the course of our audit,unless the illegal acts are clearly inconsequential. The matters communicated will be those that we identify during the course of our audit. Our audit would not identify all matters that may be of interest to management or the Executive Committee in discharging its responsibilities. Communication with the appropriate level of authority in the organization's management and with those charged with governance will be determined by the type and significance of the matter to be communicated. We will also make inquiries of the Executive Committee as to whether any subsequent events have occurred that may affect the financial statements,including matters discussed at meetings of the Executive Committee and Council after December 31,2012. Appendix D Coordination of the audit The Corporation of the City of Pickering December 31,2012 Deloitte and the City will develop and maintain an up-to-date work plan that will govern the specific involvement,activities,work products and schedules of all individuals involved in this engagement, including those in the employ of Deloitte,the City and third parties,and regardless of whether the individuals have been assigned to the engagement by Deloitte,the City or a third party. Deloitte's responsibilities We will plan the performance of our audit in accordance with the estimated timetable outlined below. We anticipate that we will commence the interim audit during the week of November 26,2012,our federal gas tax,trust funds and library audits during the week of March 11,2012,and our year-end audit for two weeks beginning March 25,2012. We will advise management of any changes to the timetable. We will communicate to management on a timely basis concerning the status of the engagement. Should we anticipate any changes to our proposed fees,the scope of the engagement,the nature of our report or other planned deliverables,we will contact and advise management of the nature of these changes. Management's responsibilities Management will provide all documentation,as requested by Deloitte,in an accurate and timely fashion. • Appendix E Circumstances affecting timing and fee estimate The Corporation of the City of Pickering December 31,2012 The fees quoted for the audit are based on certain assumptions. Circumstances may arise during the engagement that may significantly affect the targeted completion dates and our fee estimate. As a result, additional fees may be necessary. Such circumstances include,but are not limited to,the following: Audit facilitation 1. Changes to the timing of the engagement at the City's request. Changes to the timing of the engagement usually require reassignment of personnel used by Deloitte in the performance of services hereunder. However,because it is often difficult to reassign individuals to other engagements,Deloitte may incur significant unanticipated costs. 2. All audit schedules are not(a)provided by the City on the date requested,(b)completed in a format acceptable to Deloitte,(c)mathematically correct,or(d) in agreement with the appropriate City records(e.g.,general ledger accounts). Deloitte will provide the City with a separate listing of required schedules,information requests,and the dates such items are needed. 3. Significant delays in responding to our requests for information such as reconciling variances or providing requested supporting documentation(e.g.,invoices,contracts,and other documents). 4. Deterioration in the quality of the City's accounting records during the current year engagement in comparison with the prior-year engagement. 5. A completed trial balance,referenced to the supporting analyses,schedules and financial statements, is not provided timely by the City. 6. Draft financial statements with appropriate supporting documentation are not prepared accurately and timely by the City's personnel. 7. Electronic files in an appropriate format and containing the information requested are not provided by the City on the date requested for our use in performing file interrogation. Deloitte will provide the City with a separate listing of the required files and the dates the files are needed. 8. The engagement team,while performing work on the City's premises, is not provided with access to the Internet for purposes of conducting the engagement. Significant issues or changes 1. Significant weaknesses are identified in the City's internal control that result in the expansion of our audit procedures. 2. A significant level of proposed audit adjustments is identified during our audit. 3. A significant number of drafts of the financial statements are submitted for our review or we identify a significant level of deficiencies in the draft financial statements. 4. Significant new issues or changes arise as follows: a. New accounting issues. b. Changes in accounting policies or practices from those used in prior years. c. Events or transactions not contemplated in our budgets. d. Changes in the City's financial reporting process or IT systems. e. Changes in the City's accounting personnel,their responsibilities,or their availability. f. Changes in auditing standards. g. Change in the City's use of specialists or the specialists and/or their work product does not meet the qualifications required by Canadian GAAS for our reliance upon their work. 5. Changes in audit scope caused by events that are beyond our control. Appendix F Expected form of audit report The Corporation of the City of Pickering December 31,2012 We will provide you with our report on the consolidated financial statements,which is expected to be in the following form. However,the final form will reflect the results of our audit. INDEPENDENT AUDITOR'S REPORT To the Members of Council,Inhabitants and Ratepayers of the Corporation of the City of Pickering: We have audited the accompanying consolidated financial statements of The Corporation of City of Pickering,which comprise the consolidated statement of financial position as at December 31,2012,and the consolidated statements of operations,change in net financial assets,and cash flows for the year then ended,and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards,and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor's judg dent, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.In making those risk assessments,the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management,as well as evaluating the overall presentation of the consolidated fmancial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Appendix F Opinion In our opinion,the consolidated financial statements present fairly,in all material respects,the financial position of The Corporation of City of Pickering as at December 31,2012 and the results of its operations,changes in its net financial assets and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. (To be signed Deloitte&Touche LLP) Chartered Accountants _ Licensed Public Accountants (Date of the auditors'report) Appendix G General business terms The Corporation of the City of Pickering December 31,2012 The following general business terms(the"Terms")apply to the engagement except as otherwise provided in the specific engagement letter agreement(the"engagement letter")between Deloitte& Touche LLP("Deloitte")and The Corporation of the City of Pickering(the"Client")to which these Terms are attached. 1. Timely performance-Deloitte will not be liable for failures or delays in performance that arise from causes beyond Deloitte's control,including the untimely performance by the Client of its obligations as set out in the engagement letter. 2. Right to terminate services -If the Client terminates the engagement or requests that Deloitte resign from the engagement prior to its completion,the Client will pay for time and expenses incurred by Deloitte up to the termination or resignation date together with reasonable time and expenses incurred to bring the services to a close in a prompt and orderly manner. Deloitte will not be responsible for any loss,cost or expense resulting from such termination or resignation. Should the Client not fulfill its obligations set out herein or in the engagement letter,and in the absence of rectification by the Client within thirty(30)days of notification in writing by Deloitte,upon written notification Deloitte may terminate its services immediately and will not be responsible for any loss,cost or expense resulting from such early termination. 3. Fees and taxes -Any fee estimates take into account the agreed-upon level of preparation and assistance from Client personnel. Deloitte undertakes to advise management of the Client on a timely basis should this preparation and assistance not be provided or should any other circumstances arise which cause actual time to exceed that estimate. The Client is responsible for the payment of any applicable federal,provincial or other goods and services or sales taxes,or any other taxes or duties, in connection with the services provided by Deloitte. 4. Expenses -In addition to professional fees,the Client will reimburse Deloitte for its reasonable out- of-pocket expenses including travel,meals and hotels incurred in connection with this engagement. 5. Billing-Invoices will be rendered periodically as agreed in advance. All invoices shall be due and payable when rendered. Interest shall be calculated at a simple daily rate of 0.0493%(equivalent to 18%per annum). Interest shall be charged and payable at this rate on any part of an invoice which remains unpaid from thirty(30)days after the invoice date to the date on which the outstanding invoice is paid. 6. Governing law-The engagement will be governed by the laws of the Province where Deloitte's principal office performing the engagement is located and all disputes related to the engagement shall be subject to the exclusive jurisdiction of the courts of such Province. 7. Working papers -All working papers,files and other internal materials created or produced by Deloitte related to the engagement are the property of Deloitte. In the event that Deloitte is requested by the Client or required by subpoena or other legal process to produce its files related to this engagement in proceedings to which Deloitte is not a party,the Client will reimburse Deloitte for its professional time and expenses,including legal fees,incurred in dealing with such matters. Deloitte will not return or provide records or information obtained in the course of the engagement to the Client if it is illegal to do so or if Deloitte is requested to withhold the records or information by law enforcement or other public or regulatory authorities(regardless of whether the engagement has been terminated). Appendix G 8. Privacy-Deloitte and the Client acknowledge and agree that,during the course of this engagement, Deloitte may collect personal information about identifiable individuals("Personal Information"), either from the Client or from third parties. Deloitte's services are provided on the basis that the Client has obtained any required consents for collection,use and disclosure to us of personal information required under applicable privacy legislation. The Client and Deloitte agree that Deloitte will collect,use and disclose Personal Information on behalf of the Client solely for purposes related to completing this engagement,providing services to the Client and Deloitte shall not collect,use and disclose such Personal Information for Deloitte's own behalf or for its own purposes. 9. Third parties-Deloitte's engagement is not planned or conducted in contemplation of or for the purpose of reliance by any third party(other than the Client and any party to whom Deloitte's audit report is addressed)or with respect to any specific transaction. Therefore,items of possible interest to a third party will not be addressed and matters may exist that would be assessed differently by a third party,possibly in connection with a specific transaction. 10. Confidentiality-To the extent that,in connection with this engagement,Deloitte comes into possession of Personal Information or any proprietary or confidential information of the Client, Deloitte will not disclose such information to any third party without the Client's consent, except: (a) as may be required or permitted by legal authority,the rules of professional conduct/code of ethics, or to satisfy the requirements of the Canadian Public Accountability Board("CPAB")and the Public Company Accounting Oversight Board("PCAOB") and (b) to the extent that such information shall have otherwise become publicly available. Except as instructed otherwise in writing, each party may assume that the other approves of properly addressed fax,e-mail(including e-mail exchanged via internet media)and voice mail communication of both sensitive and non-sensitive information and other communications concerning this engagement,as well as other means of communication used or accepted by the other. 11. Survival of terms -The agreements and undertakings of the Client contained in the engagement letter,together with the appendices to the engagement letter including these Terms,will survive the completion or termination of this engagement. 12. Proportionate liability-The Client and Deloitte acknowledge where the audit is conducted pursuant to a statute governing the Client that contains proportionate liability provisions that apply to an auditor,such as the Canada Business Corporations Act,the terms of the statute shall apply to this engagement. In the event that the Client and Deloitte are not subject to such statutory provisions regarding proportionate liability,the Client agrees that in any action,claim,loss or damage arising out of the engagement,Deloitte's liability will be several and not joint and several and the Client may only claim payment from Deloitte of Deloitte's proportionate share of the total liability based on the degree of fault of Deloitte as finally determined by a court of competent jurisdiction. 13. Client misrepresentation -Deloitte shall not be liable to the Client,and the Client releases Deloitte, for all liabilities,claims,damages,costs,charges and expenses incurred or suffered by the Client related to or in any way associated with the engagement that arise from or are based on any deliberate misstatement or omission in any material information or representation provided by or approved by any member of management of the Client,officer of the Client or member of the Executive Committee of the Client. 14. Qualifications -Notwithstanding anything herein to the contrary,Deloitte may use the name of the Client and the performance of the services in marketing and publicity materials,as an indication of its experience,and in internal data systems. cis 4 Report to Executive Committee PI - KERI Report Number: CS 39-12 Date: November 12, 2012 From: Everett Buntsma Director, Community Services Subject: Frenchman's Bay Waterfront Master Plan - File: A-1440 Recommendation: 1. That Report CS 39-12 of the Director, Community Services regarding Frenchman's Bay Waterfront Master Plan be received; 2. That the Frenchman's Bay Waterfront Master Plan be endorsed by Council; 3. That City staff be directed to work with the Toronto and Region Conservation Authority to look for external funding sources to assist with the construction costs; 4. That City staff be directed to coordinate with the Toronto and Region Conservation Authority and other service clubs identified as park users, to prepare detailed designs in preparation for construction; and 5. That a copy of this report be forwarded to the Toronto and Region Conservation Authority for their information, and that they be advised of Council's decision on this matter. Executive Summary: The Frenchman's Bay Waterfront Master Plan being presented in this report is an update and expansion of the Rotary Frenchman's Bay West Park Master Plan that was endorsed by Pickering Council and the Toronto and Region Conservation Authority in 2002. A number of changes were made to the plan, to include the proposed reconstruction of the Frenchman's Bay Harbour Entrance and its connection to the east and west spits, and to bring the plan up to date with the community's current, and projected needs. Financial Implications: The cost for the park upgrades as indicated on the Master Plan, excluding the Frenchman's Bay Harbour Entrance reconstruction and public washroom/change rooms has been estimated by Cosburn Giberson Landscape Architects at $3.3 million. The project has been broken down into three potential phases and included in the City's 5 year capital budget forecast (2013-2017). Report CS 39-12 November 12, 2012 Subject: Frenchman's Bay Waterfront Master Plan Page 2 Some works included in the Master Plan, such as providing a connection to the harbour entrance walkways from the east and west spits may be completed with the harbour entrance works. In addition, entrance road upgrades required to bring equipment and materials to the site for the harbour entrance will assist in the future park upgrades. The proposed park washroom/change rooms and storage facilities for the Pickering Rouge Canoe Club has been estimated by Elevation Architects Inc. at approximately $750,000 which would be cost shared between the City and the Pickering Rouge Canoe Club. The costs for this facility is not part of the $3.3 million estimate. Discussion: The Frenchman's Bay Waterfront Master Plan has been developed by the City of Pickering, in partnership with the Toronto and Region Conservation Authority, as an update and expansion of the Rotary Frenchman's Bay West Park Master Plan endorsed by Pickering Council and the Toronto and Region Conservation Authority in 2002 (Attachment#1). The plan now includes Rotary Frenchman's Bay West Park (which includes the west spit), Frenchman's Bay Harbour Entrance and the east spit to Millennium Square (Attachment#2). With the proposed reconstruction of the harbour entrance, discussions with the Pickering Rouge Canoe Club for more permanent facilities, and the removal of the leash free area from the plan as requested by the West Shore residents, it was decided that the master plan should be revised to bring it up to date. Cosburn Giberson Landscape Architects who had prepared the original master plan were retained to undertake the revisions that were made through consultation with City and TRCA staff. Frenchman's Bay is one of a series of large coastal wetlands along the north shore of Lake Ontario and the area covered in this master plan represents a major ecological component of the Lake Ontario Shoreline and Pickering Waterfront. Rotary Frenchman's Bay West Park features coastal wetlands, forest, meadow and barrier beach/dune communities. The bulk of the park area was purchased by the TRCA in the late 1960's and a number of additional properties have been acquired along the two spits to bring this waterfront area into public ownership. In the early 1990's the TRCA, with the assistance from the local community, developed a park plan for this area. The plan was revisited in 2002 and again in 2012. The objective of this park plan, which has been consistent since land acquisition and though the various plan revisions, is: • to preserve, protect and enhance the valuable ecosystem components of the site • to develop park infrastructure that will maintain and improve the users experience of the site by providing enhanced trails, formal parking and passive interpretive opportunities • to develop innovative resolution to community issues CORP0227-07/01 revised Report CS 39-12 November 12, 2012 Subject: Frenchman's Bay Waterfront Master Plan Page 3 A number of features of the 2002 master plan were implemented, including the decommissioning and reforestation of Buenavista Drive, installation of post and rope barricades and planting of Marram Grass to stabilize the sand dunes, and the construction of the waterfront trail to Sunrise Avenue. Much of the "hard" park infrastructure such as the parking and boardwalks has not been implemented to date. Major Park Plan Components The Frenchman's Bay Waterfront Master Plan focuses on the following major components: a) Meadow, Coastal Wetland and Dune Enhancements As a continuation to work previously completed, site restoration from the previous residential development, plantings and habitat creation will be done in the meadow and wetland areas. Further, dune restoration plantings are proposed along the east and west spits to enhance and further build-up and stabilize these barrier beach areas. b) Fish Habitat Improvements As part of the harbour entrance reconstruction and other shoreline works, improvements will be made along the shoreline to improve fish habitat. This includes structures such as root wads, boulders, logs and mud flats. c) Vehicular Access/Termination and Parking Beachpoint Promenade will be improved through a widening to permit lay-by parking from the existing residential properties at the west end to the existing parking area. Beyond this point, vehicular access to the boat launch and washrooms/change rooms and storage facilities will be reduced to a single lane road with lay-bys and a separate raised walkway to encourage and provide a safe route for pedestrians and cyclists. Public vehicular access will terminate at a small parking area at the boat launch that is intended for short-term parking for drop-off, boat launching and barrier free parking. The balance of the current road to the east end of the west spit and parking will be eliminated and replaced with a boardwalk through the dunes to the reconstructed harbour entrance breakwater. A bus turn-around and drop-off area is also proposed at the south end of West Shore Boulevard to provide an alternate means of commuting to the park, other than personal vehicles. This could also be used by school groups coming to use the park for outdoor field trips. d) Boat Launch A small craft boat launch is proposed in the current beach launch area into Frenchman's Bay on the west spit. By formalizing the launch area, there will be better control of the location and the size of boats that can be launched and it will eliminate unnecessary disturbance of the shoreline in the various locations that is currently occurring. CORP0227-07/01 revised Report CS 39-12 November 12, 2012 Subject: Frenchman's Bay Waterfront Master Plan Page 4 e) Docking Facilities Provision has been made for docking that could accommodate a boat to ferry pedestrians and cyclists from the boat launch area on the west spit to a dock on the east spit, to provide a direct route across the harbour entrance for waterfront trail users during the'summer season. f) Public Washrooms/Change Rooms and Storage Facilities Public washrooms and change rooms are proposed in conjunction with a seasonal storage facility for the Pickering Rouge Canoe Club. The storage facility will replace the temporary storage that the club has in trailers further down the west spit. This structure is to be located adjacent to the proposed small craft boat launch. This is also the proposed location for the pontoon boat dock. g) Trail Improvement/Alignment As a continuation of the trails that have been previously constructed, additional trails and boardwalks are proposed to provide safe and controlled access into the various ecosystems and features of the park. A hierarchy of trail types and experiences will be provided. A three metre wide walkway is proposed down the spine of both spits, to provide pedestrian access to the walkways on the harbour entrance breakwaters. h) Picnic Area A small informal picnic area with a children's play structure is proposed in close proximity to the lay-by parking and beach area. i) Interpretive Area An Open-air teaching area with natural stone benches and interpretive signs displaying information on the various ecosystems within the park is proposed to educate local students and various park users alike. Public Consultation As part of this update to the Park Master Plan, two public information meetings were held: March 3rd and May 19th, 2012. There were approximately 125 and 80 attendees respectfully. At both meetings a presentation was made followed by a question and answer period. The comments received were addressed in a Q&A document that was posted on the City of Pickering website (Attachment#3). A number of revisions were made to the plan in response to resident comments received. Master Plan Implementation The Frenchman's Bay Waterfront Master Plan has been broken into 3 phases in order to manage construction and budget. The phases can be summarized as follows: • CORP0227-07/01 revised • Report CS 39-12 November 12, 2012 Subject: Frenchman's Bay Waterfront Master Plan Page 5 Phase 1 (approximately $900,000) • upgrades to Beachpoint Promenade including lay-by parking to the existing parking area and lighting • construction of raised walkway and access drive to boat launch area • main entrance signage • trailhead to waterfront trail • access gates Phase 2 (approximately $1,900,000) • boardwalk to harbour entrance • small Craft boat launch • decking at boat launch • wetland, shoreline and dune restoration • site works associated with public washrooms/change rooms Phase 3 (approximately $500,000) • trail construction • park furniture (benches, waste receptacles) • picnic and children's play area • interpretive area • site restoration Refer to the Preliminary Cost Estimate by Cosburn Giberson Landscape Architects, dated August 15, 2012 (Attachment#4) for a more detailed breakdown. The construction of the public washrooms/change rooms in association with the canoe club storage facility is not included in this cost estimate and has been shown as a separate line item in the City's 5 year capital budget forecast. Implementation of the Frenchman's Bay Waterfront Master Plan has been proposed to proceed upon completion of the reconstruction of the harbour entrance. As such, Phase 1 could proceed as early as 2014, Phase 2 and the construction of the washroom/change rooms in 2015 and Phase 3 in 2017. Attachments: 1. Rotary Frenchman's Bay West Park Preliminary Development Plan prepared by Cosburn Giberson Landscape Architects, dated February 2, 2002 2. Frenchman's Bay Waterfront Master Plan drawings prepared by Cosburn Giberson Landscape Architects, dated June 18, 2012 3. Q&A - Frenchman's Bay Waterfront Master Plan 4. Frenchman's Bay Waterfront Master Plan Preliminary Cost Estimate prepared by Cosburn Giberson Landscape Architects, dated August 15, 2012 CORP0227-07/01 revised Report CS 39-12 November 12, 2012 Subject: Frenchman's Bay Waterfront Master Plan Page 6 Prepared By: Approved/Endorse• By: Arnold Mostert, O.A.L.A. Eve ett Bun sma, NPD, CMM Coordinator, Director, Community Services Landscape & Parks Development Darrell Selsky, CET, ' MM I i • Richa'• W. Hol Torn, P. Eng. Supervisor, Divi 'on Head, Engineering Services Engineering & Capital Works AM:am Recommended for the consideration of Pickering Cty Council al216Kea 64074.- 34 2012, Tony Prevedel, P.Eng. Chief Administrative Officer CORP0227-07/01 revised y0/ j-i � '7� s ., �Z DO � �L1 / � '� �i .. ;..: ',. � . .�ti N ',� �� °m a � �r'F ^ F�.�'� �. � Z K 7.- � " = � . .�- �ys�rr. : - a ,r��je:!'", \ : �"'q�' 4 y � Q -. > �� , ., 9?'�� k �� ?� � 4 C - e p ` ��BG� �y. ( . _ � ` m -=oUd � �O �}��Uti., G / � � � � � �� ` � m � �"' �{�..-� �G} 4� . i �.� i. 9� � °. � 3 � �i+ . � CN U.�„ i� � � � 'tj� � �/ ��1 . ', HI �9 N f��B' -�� i �m _-� 3` O U f� ' D . 6 � f, - 9�� `�v t � f `� = 3 < � , � �.� �� /t �` o�o r'+ �~ ��"��°`, �,�i m . �G� �, 4 � " ��' �, � • - ? - n -. � �� '� �� 0 �.: p`.. . p$ �t 1 �- � �� y .- a . o � � ►' �� . 0 � e- E , 1 j � - \ `, , � ° -'� ' a ti , ,� V � %.� � �� . ,' 0 �1�:JFj�� {�� f�,.� �a. � �. C� `, Yj e` C :� .f� '`"3 • . . _ D m _ ��d r� �a � °��g � y� 9� ,.t r a y � �,'� '� - - .� / - ` � e a � � t e,� 4� j� r l� 1 m � ',.C�`r ��... •. .v. � ��i i � 4 <-.... A £� o !� � � � � � � t : � : .r\'� �� t; � wK � { � {.4 3� ��fi. � � ' � - . . . D m � ��'�'\ . . �� e 1� ? � 8 � j � ♦ d � . !. _ �_ � ' � .�� rf� �. ', ti.� '� �ya � .�%� ",� �f d .�'i i. ��,rl^9a . �_.��\ {,t -��`'� ,�i �� . � c i f� - 9 a.`�i a�,'i � ��;. ; , ��, ,.` I ., � B � i . ;- � � �` ..\ � : n ti� �` � (1 I� [' i 01 �� c a ' - ' �! /- � y G 1{ � -- - I � ` _ =� �cS�_� �3 �C�\\ � ,0��. F /i , l` 1 c �3 ��,`y::i)�. - �� l rt�lfr"I' � . �'J i. � - --- i'- _- : a , a �.'�\ t �"` -/"" � � �� 9 . ' i :}> " � °_ i _' < i , v 1,� � t.. ,�,� j�� ( �� , �� i-. � . �N '� � �` �,\` �. j; �p'�� ,` F ' �`d 4�•°-,�� )��r.r r �-�a � '�� :. �, ,�; I r q r, 1 � -� C.r �N �' � � ' t ; o . �.'•r . \�� .�., � . i �: `t : °' -'n � � � � ' = ^ � 1 � , - °°�' I p� � :i � �\'�' f�;...:� �' ��.ri, } ;�'` � .`i ;�� C'�.`,my`.1 + 'y "a, � r. ' i,_r � 1� � ' Z c, i �';c�, . R t: ��* r i�� .Y��(} 7_.'`1 . .`,; 4 po fn;�+, ,. � �. . _ ,\ . Y��`i�P .? �' ��. � � � . . . _ . � _ m � �'� �, . � � .., v � ..-� � � . � �� j-�� . a s - _ a � \ � - � ��_ j� � . .� , � � ,'� �r-� h ,/ ��.j, �t ` ��y,� . �t� ( y -T� �r � t•\ �OOOl�7 : i�-'.'r s ��-.:tt 1� l �� L'' -Q .. ^ - `- ' o �"�� \ c � ��>�, rs.�' �r< � �ep ~ , �t�r J 1 - l � �, , �, � �� , � �� S � � - - N � � � t �; � � � � � � �� ? • � � � � ,,� {, i �� --� ;,,;, r ,og, ��«4'" - ' ; A �'�`'E.�o '�� `C"=� �^�..< ,'� �Li . ,. � m l.� �)�CI�'1 � ,._.. ♦ _- ��,• �� ; _ ' � m A � �l� �@� ` } . - , - , z ' � �� 1�..�. � - y � � � i ��1 � l.. '� _ . . � ; . l' '' � s y 'z ``� �,�-`��J � � : -:• - � � ' - = j ?w \� \''� �� . � /,,.� ) ' � � � �� . � j�'\� °n = $ o v v��i -D -m �QO, i.1 -yi '>' DZ � Z J - 3 b � 1?� \`h ��' 1 �� D �; I'r' � � GI • N � � '`\ -\ y� � - � - m ,� m o � m _ c� s ' 1 � - = � � . \S �: 4 = a � - i , - ° y � ~ / ' � �'•''�'"w z n -�i - _ � a .. 3 � ( 1 � ��' o - _ 'o < 1 ` 'L'�' 4 • _ - a o - � o S.'_'. � - �,_ "� � c:,. .. - c� z I _ - Z n a _ .�� _ = z . - m � z � ��( � ��t _ c ^ �� f• z Z � � ;:'. "•ti .' � � � ;1pd,= - o o — �£�, �\�li . . � � `L'9 ..�,�i z `� ,I a o � . ... .. � . �(�;� y"'. � ._. . . -- _"mm r, � '- =-�io ��'P-Y :.ik�:j - ;o� \ � �A✓�. � 3', _`-Ip \ \ � _O-I •,1 � k , _ ' �`>^' \� �1 1 '� . , p 3,: n3 � � - - � N Z � -�NC I _ N � 1 _ '` ��` r t`-� � - � � \CA . .�.. IV � �'� 1 FY \` _ _ _ - O , � \ �� j. l _ _ _ - ' � � 1 -- � 1 \ ��'\ ` - \ �,1 , ' �G�' -;° . .y �I� - 0 c � •.,\ ;.4]. - � _ o i � ) l � - _ - -__,y _ ;�\ - _ _ ' O �� 1� -�! � _ " ' � 1 ti': �� . _ ' } ��. � ; , `, i, i � � 't, ;;; � � 0 0 �, �,�, �,.�_. o Z 1 (�+ ,(,fm a� �F '-_ �z . � ' i�� i�'C'7' i��•. z � 6 � _ _ �. �1. •}� rr,� �i = !- � ;1�� `ti �i � . o � m �• � . i 1 . �ly,..�, l'� � i I U' ' . . � �' d 11 l l � `i � . ,a w; i �Y' tt/ } � � { �f�' � . i:3 I �1 4i �\� `i 6\ �^� � •�,r; � d'rt ,r �� ' ��. 's`;�. .�.. - �: � - � _; I,: � �`i` � � � � n �' � � � � `� � f"1' � � � � 1"h` � � � � rn � � � � � � e n�n ?= t i`am °�E - o� ',a �z � i � . ff ' � 3a 1 �z _ � !� - �. ;:� ;,,.,�° ' �_� ►;;' , � r ' _ �� " — �� --,Y!- .L� ;,_1_`��. i`_�.�L't�r'd, ! -1E'.-` • :1 a � .':IE �' i 'k � sc !"i' ' '�,�1 . � - ,- i �, i.,�; � ,� � �� +. � � , «.. �', ''�''�: �1 ��: � . �,i , ii , •i�',. � ,� .�,��.t�, I � . � l� i.,l 1� ` S .. � �., r �� , , :,�'�� ` .i ; ti��, �. - �, `l; � d� �� na C1 0 d � o' d m y n 'o � o o C� 'o � �� o� A `< o 3 � ��e[�.� � �i�;ii�i;=;i � j ;l�'Ij{}€# � ' � F F � �; � � � � 1 1 t� � � O � 9� w � N ATTACHM ENT# 3 TOREPORT# 3 Cs -/Z of V WOIN 111 C Q&A - Frenchman's Bay Waterfront Master Plan In response to comments received following the March 3rd, 2012 Open House for the Frenchman's Bay Waterfront Master Plan, the following Q&A was put together to advise the public of the general issues that were raised, and reasoning for a number of the design parameters. What is the schedule for the reconstruction of the Harbour Entrance and the proposed works within the park? Can the construction of both not all be done at the same time? Harbour Entrance - The Schedule 'C' Environmental Assessment for the new harbour entrance that was completed October 2nd, 2009, was designed as a stand-alone project, and the funding requests for this project reflected accordingly. The City anticipates that the funding will be in place shortly, permitting the construction of the west breakwater to occur in 2012, and the east breakwater following in 2013. This project is expected to take 12 months. Park Construction -Although, it would be desirable to complete all the park construction in the same time frame, funding will most likely not permit this. It is our intent to phase the projects in such a manner to ensure no impact on newly constructed areas. As such, the harbour entrance will need to be constructed first as it is located at the far end of the spit. Relocation of the Canoe Club - The relocation of the Canoe Club and their associated parking can be done once a new facility and parking are constructed. At this point, public vehicular traffic can be eliminated from the west spit, and the accessible boardwalk structure can be built to the new west breakwater. The other proposed park amenities such as the picnic and play area, interpretive area/outdoor classroom, and associated signage, trail enhancements etc. will follow. These works will all be dependent on available funding, either through the City of Pickering budget, or grant money from external sources. What is the estimated cost to complete all the proposed improvements? The estimated cost for the Harbour Entrance reconstruction and directly associated works is around 9 million dollars. A cost estimate for the balance of the proposed improvements within the park as shown on the Frenchman's Bay Waterfront Master Plan is being prepared by Cosburn Giberson Consultants Inc. who has been retained by the City to prepare plans. This information will be available shortly. ATTACHMENT# TO REPORT# 2s 39"12) Zof 8 How will the works be funded? Harbour Entrance Reconstruction - is proposed to be jointly funded by the Government of Canada, Province of Ontario and City of Pickering. Funding requests have been put forward to the Federal and Provincial Governments. Operational Maintenance - as part of the operational maintenance of the harbour entrance, there have been discussions to set up a reserve fund for the maintenance/dredging of the harbour entrance that could be funded by the various boat clubs that are located on the Bay. Park Improvements - Funding for the general park improvements, including the proposed park washrooms and change rooms, will be through the City of Pickering and Toronto and Region Conservation (TRCA). Waterfront Regeneration Trust is aware of our desire to do improvements to this park, and have it on their list of potential projects should funding come available through them. The Pickering Rouge Canoe Club will be arranging funding for their canoe storage facility. Why do the new breakwaters for the harbour entrance need to be made longer? Will the construction of the harbour entrance affect the quality of water at the beach during construction and in the long term? The new breakwaters are proposed to be approximately 35 metres longer than the existing breakwaters. The purpose of this is that the lake is approximately 1.5 metres deeper at this location. This significantly reduces the amount of breaking waves in the entrance and provides additional depth for silt deposit at the mouth of the harbour entrance so that dredging needs to be done less frequently. Frenchman's Bay is located within an area of water currents know as a littoral sub-cell that extends from East Point Park to Pickering Nuclear Generating Station. Sediment transport within this cell is from west to east. The sediment supply generated by bank and nearshore erosion within this littoral sub-cell is very small. The proposed breakwater structures will not impact regional sediment transport. Construction of the harbour entrance will involve the placement of clean, inert quarried stone material into the waters offshore of the east and west spits. The increase in turbidity is expected to be low, short-lived and limited to the area close to the structure. As the water currents in this area flow from west to east, construction of the breakwater will have no adverse effects on water quality of the beach area. A turbidity monitoring program will be undertaken during construction to ensure this. • f)s 39--/V 0 ATTACHMENT# 3f TOREPORT# k-...___ , .. .. , , . , /r-^N 7 E'.•E1111';147% s; .e. : R ,-,--.::"4'i.-71--...----- ".-"‘:' / fi -i''. •,:'',, \ ' \ \ ,,,--- •:,... if...-< —11„-...:';'..,-------'927,..',',:,-, - -- '-' I'' -----"1 1 1 ',......,. , \ .. ..--..,-..--4'.:-.....-- 4 ',,,,' ! V--I ! : . I ::!..4.I ry• ..., . _ '..,.,.. , ' :.: „.. .i......:;;;;"-,.........:1,-f- . C.,,, ,,i i, ,.,,:-.., ....\,..,■\--;;J. , t ......._ ..... ... . ,....--, 1 . , 4 f i...•, '. • '‘,. 1 .;.". i .>.' ' !i:r:. '''• ''. ..'1 .4" „.,,, ... 1 se ,. I !.:' : ...:: 1. .., ? •.:-. 7--- _............._ ____ _ .. . , itt4.. .k r Avo, .• tk.,:.,,-.77,., r \ 1 6 i 1.1 :' o ,I 1 i ';'' 4,,,,i ,.. ..: _4(.....,Ai .. . .' ......:,\._-...--.....-1..--,,.. 4,....___,,,.. 0, - :: , 0 _ . _... ... ___. .....___,_...,...._ ...,4........- —1-,..,.... v;:. . - ............. .. . :..--,..---,... ..7---- -.... --- ........_ _..... ......._ — , -,, ,., .-:! '1\■'1: :,! '.'! -4.'''1,' 1 _ .... 1.1it.ott, , 10i,'.' !,I, z ..„,,,2J_1.,..,k 0,y0!..i. !.,.,‘ II ‘. •%. W. .---' d,„).„,---.---. ,--- --- - - ,... ..'\ )' .. i ° -4-- ,;.--::------T-- ----- .---- . --- - '. ‘.....„...-- .. .. . .,Vr-ff ';t -1,—'t,,,---'',',.,;.„k.‘ iiki: ;... •,'.'..',.:..1.:.,1,,' k l i' 1 ,,,,,.,,....-..;:7::-.-.-_...,..; --...„--:„-----, -.'.' ,,.....-- — ' - ---- - ----- `•-- ....... 'it. ‘ '.., F. Aioter;:''' ,----,-Ak -- . /./ ,,/ ,,. -----7.7.----17.7,--,-- . ...- .„....----- A.----.>-' ,,.."--,....„.. ),.. -,•,' :k. ''.k.! ', 1\ \C 1-/----V:-' •, ,,,k,,\ tit :.-; t,-;,,/ 7 \ „.,.- \:,„ , To,',., .!. Az .......- .. - ±A k ,...;,/,‘ ...... --1...., ,''-. , ..,_., -- . ,-4i. \.°0. \ ,,,,;( .----'------------------------ ,-----1‘ ---';'.0..i.A .v. ';!,. A.: t.'” _,... N !, ' i, \'"..... .."-' ......- ' 3f!.,,,..2;1,`...(..-1.:-.,i.L.,-/:„rioffl...„,),Itta,: .........,... ..„-,............,,,,. -•...,. 'l \ t -. \ \, - )\.....,.; .., •1-, ii..„,....•.„11 -.....k..,._\,., .,,-, .7,-. .... . ..... -___„,____ \.•As 1..„„.........„.,...„„ ...,..- „ ,, ------, \ 1 "li ..$ ''-'-''' '• .--.•... <::P'-'1.',71' ;''\''-'.'---------1,72.7 .4.- -',• ..:A‘i..:1_,,,,`, // ,,.1. _...--- ,„ ----. i__,..-...1 ......7.. 1:, - .. ...............,....,...„ • . , of Proposed Harbour Entrance works ATTACHMENT# 3._TO REPORT# CS 3q-a, _ of Will the construction of the harbour entrance disrupt the use of the park and beach? Public access to the park and safety will be of prime consideration during the construction of the harbour entrance. The staging area and material storage will be limited to end of the spit, in the approximate location where the Scudellari. Residence was recently demolished. This area will be fenced to restrict public access. A construction management plan is being prepared for the harbour entrance construction that will address issues such as truck traffic, noise etc. that will need to be approved by the City prior to the commencement of construction. How was the location for the proposed Pickering Rouge Canoe Club selected and were other sites considered? The location for a facility for the Pickering Rouge Canoe Club has been proposed at the west end of the west spit. The Canoe Club have been actively searching for a location for a permanent facility for a number of years, and through discussions with TRCA and City staff, the proposed location appears to be the most feasible. The condition of the water, shoreline and limited boat traffic here make this location the most desirable. The shoreline and Bay are in public ownership at this location as well. Progress Frenchman's Bay East Park was considered, however it was ruled out after the residents on Front Street strongly opposed the proposal. Locations on the west spit closer to the harbour entrance were also considered and ruled out by the TRCA. A suggested location on the east spit closer to Liverpool Road would not be desirable due to the shortage of parking at the end of Liverpool Road and limited access through Millennium Square. As well, the Bay and shoreline are not in Public ownership at this location. A Community Centre should be built in this location, not a Canoe Club facility The proposed facility for the Pickering Rouge Canoe Club is to replace their current temporary facility farther down the spit, to provide a home for the residents of Pickering that actively participate in water sports on the Bay. The facility is intended to be a seasonal storage facility. Due to the fact that the west spit is a dynamic barrier beach, a permanent assembly building such as a Community Centre would not be permitted in this location. Can a by-law be passed to prohibit Jet-Skis or reduce speed on the Bay? At the request of Council in the 1970's, a speed limit of 10 km/h on Frenchman's Bay was imposed federally. In 2009, in response to public complaints regarding speeding, the City of Pickering installed signs and private buoys throughout the Bay to aid Durham Regional Police with enforcement action in the area. The Durham Regional Police Marine Unit Officers are aware of the situation and have ATTACHMENT#3 TO REPORT# c'S 39-IL of_51_ issued several tickets and cautioned numerous boaters regarding the speed limit in the Bay. Public feedback received over the past two boating seasons indicates that there has been a noticeable improvement. Any regulations passed on the Bay would have to be imposed by the Federal Government through the Small Vessel Regulations (Canada Shipping Act). There may be restrictions available to limit horsepower that can be applied. Some smaller lakes have imposed no power vessels at all. Applying these restrictions on the Bay will have a significant impact to boating, not to mention the negative economic spin off effects on tourism in our community. Passing a by-law to prohibit Jet-skis is currently not permitted, and the process to implement one would be tedious and quite costly. The best way to address this concern is with stronger enforcement of the current legislation. Our Municipal Law Enforcement Officers are readily available to speak with anyone regarding this issue, and have direct contact with Durham Regional Police Services Marine Unit Officers. That being said, there are only two full time and two part time officers on the unit with three lakes to patrol, limiting the amount of time that can be spent patrolling Frenchman's Bay. The officers patrol the Bay as part of their Lake Ontario patrol routine. Their patrol times are Thursday to Sunday from 7 am to 5 pm. If offences are witnessed outside these days, the public can assist the police by obtaining bow numbers from the vessels or plate numbers from the vehicles towing the speeding boats. This information can be relayed through our Municipal Law Enforcement Officers or to the non-emergency number from the DRPS (905-579-1520 ext 6234). Officers will follow up with a warning to the alleged offenders. Only in the case of a marine emergency, should you can dial *16 for the Coast Guard or 911 for the Police. Can the old cottage foundations remain as a historic landmark? Typically, old building foundations and other structures are removed when properties such as this are naturalized. Often the structures pose a safety risk to the public. During construction, if some of the foundations can be incorporated into the overall design and are not a risk, consideration will be made to preserve them. Will vehicles traffic and parking be permitted on the West Spit? Can the road way not remain open to the end of the spit? No vehicular traffic (with the exception of maintenance and emergency vehicles) will be permitted on the West Spit. A boardwalk structure is to be constructed to the harbour entrance to provide an accessible path for pedestrians and cyclists. A turn around and gate are proposed at the current informal boat launch area at the west end of the spit. A minimal amount of vehicle and trailer parking (less ATTACH— 3 TO REPORT# CS 3y'JZ of , than what currently exists today), has been shown at this location with a number of these spaces being for barrier free parking. The desire is to be naturalize this section of the spit through additional plantings of Marram Grass and the like, to stabilize the dunes and protect and enhance the area for migratory and shoreline nesting birds and other fauna. Maintaining vehicular traffic and parking on the spit would defeat this purpose. .,ri- ,:i*,14.,„"!:I'lli,,'-.'":0,:;i.::',..;..,./‘',-:•*1;.i.,,,&....,.§.i.1,,I,d,';'ON.,k,t,:::.''.!:1'"' ,,.'ii �£ 4• � a`zc V .F °. 'fit : �. �. _ '1s ark k `" illf* -` 3.;,,,,.:1-N.' s ;y g rt „ f , '' . a, 3 itt .<�x"'��.�� ,w. mss. h. ,N ` y% '.. 1. Marram Grass Planting and Dune Restoration How is parking and traffic being addressed? In order to replace the parking that is currently permitted on the West Spit, adjacent to the current location of the Pickering Rouge Canoe Club, sixty-six parking spaces are proposed as "lay-by" parking along west end of Beach Point Promenade. Four short term car, four trailer parking and three barrier parking spaces are also proposed at the new Pickering Rouge Canoe Club location, adjacent to the small watercraft launch area. The existing parking area can accommodate 17 vehicles. This provides for a total of ninety-four spaces. A bus turn-around is proposed at the end of West Shore Boulevard, to encourage park users to take public transit to the park. By improving trail connections to and within the park, the hope is that the local community will walk or cycle to the park. ATTACH MENT# 3 TO REPORT# CS 31-i2 —... _of In order to control vehicle speed along Beach Point Promenade, traffic calming features will be introduced between the pods of lay-by parking. The roadway between the existing parking area and the proposed Pickering Rouge Canoe Club location will be constructed as a single lane with periodic lay-bys to permit oncoming traffic to pass. Is a bridge being proposed to be able to cross the harbour entrance? In order to allow sailboats enter Frenchman's Bay, the design of the bridge across the channel would either need to be extremely high, or be able to open. This type of structure would be cost prohibitive: The Master Plan has made provisions of the possibility of a ferry type service that could take pedestrians and cyclists from one spit to the other during the summer months. Are change rooms and washrooms really needed for this park? Will it not bring other unwanted uses to the park? Based on the current and proposed uses with the park, there is a need to provide public change room and washroom facilities. The Pickering Rouge Canoe Club currently has several porta-potties but no change rooms for their members and students. Permanent washrooms and change rooms are desirable, particularly for water sport activities. The City of Pickering has other park washrooms and has not experienced illegal activities at these facilities. With the proposed change room and washrooms being attached to the Pickering Rouge Canoe Club, there will be a fair bit of other activity around the area that will deter illegal activities. Why is the water quality of the whole Bay not being addressed in the Frenchman's Bay Waterfront Master Plan? The Frenchman's Bay Waterfront Master Plan includes the area of Rotary Frenchman's Bay West Park, the Harbour Entrance and East Spit only. It does not include the entire area of the Bay. Please be assured that the water quality of the Bay is being dealt with under the Frenchman's Bay Stormwater Management Master Plan (endorsed by the TRCA Board and Pickering Council in 2010). To-date, $6.5 million dollars has been approved by Pickering Council for stormwater management, flood control and erosion control works including: • the installation of oil/grit separators at various locations • replacement of the Pine Creek Culverts • a stormwater management facility in the Krosno Creek watershed • erosion control protection for Amberlea Creek and Krosno Creek • overland flow route improvements in the West Shore area • flood control works for Krosno Creek. ATTACHMENT# TOREPORT# CS 39--/12) C of Staff have been diligently working on completing the necessary Environmental Assessments as required by the Ontario Environmental Assessment Act, feasibility studies, and detailed designs for these projects. As an aside, TRCA has advised that they have seen the water clarity in the bay improve dramatically over the past few years to the point where they are seeing the re-emergence of submerged aquatic plants, as evidenced by the updated mapping of the Frenchman's Bay Wetland Complex recently completed by the Ministry of Natural Resources, which showed an increase in area for these Provincially Significant Wetlands. For further information on the Frenchman's Bay Waterfront Master Plan please contact: Mr. Arnold Mostert, OALA Coordinator, Landscape & Parks Development Engineering Services Division City of Pickering One The Esplanade Pickering, ON, L1V 6K7 Tel: 905.420.4660 ext. 2143 Fax: 905.420.4650 Email: amosterta.pickering.ca ATTACHMENT# TO REPORT#_CS 3q/, _Lot' C. SBU RN LANDSCAPE Preliminary Cost Estimate GIBERSON ARCHITECTS Project: Frenchman's Bay Waterfront Master Plan Owner: City of Pickering File No: 2266 Date: August 15, 2012 Item Description at_ _Unit Unit Price Total PHASE ONE 11_0 Site Preparation 1.1 Silt and tree preservation fencing Lump Sum $30,000.00 1.2 Rough grading and filling for parking Lump Sum $20,000.00 areas 1.0 Sub-Total: $50,000.00 2.0 Walkways, Roads and Parking 2.1 Raised walkway-unit pavers 1030 m2 $105.00 $108,150.00 2.2 Raised walkway- concrete curb 632 LM $70.00 $44,240.00 2.3 Raised walkway- emergency knock- 33 each $350.00 $1 1,550.00 down bollards 2.4 Resurfacing of Beachpoint 3260 m2 $30.00 $97,800.00 Promenade, turn around and existing granular parking lot with heavy duty asphalt 2.5 Heavy duty asphalt paving laybys 1430 m2 $70.00 $100,100.00 2.6 Heavy Duty granular drive, laybys 2380 m2 $25.00 $59,500.00 and parking lot 2.7 Ditches and culverts Lump Sum $75,000.00 2.8 Beachpoint Promenade street Lump Sum $100,000.00 lighting 2.0 Sub-Total: $596,340.00 3.0 Site Structures and Features 3.1 Identification signage at main 3 each $5,000.00 $15,000.00 entrances 3.2 Trailhead to waterfront trail 1 each $10,000.00 $10,000.00 3.3 Access gates 1 each $3,000.00 $3,000.00 3.0 Sub-Total: $28,000.00 4.0 Planting and Restoration 4.1 Fine grade and sod for boulevard 10980 m2 $4.25 , $46,665.00 works 4.0 Sub-Total: $46,665.00 5.0 Miscellaneous 5.1 Subtotal items 1.0 to 4.0 $ 721,005.00 5.2 Performance bonding @1% Lump Sum $7,210.05 Page 1 ATTACHMENT#_ _ TO REPORT#_ 3I-ai of C L) 'B U RN. LANDSCAPE Preliminary Cost Estimate I BERSON ARCHITECTS Project: Frenchman' Bay Waterfront Master Plan Owner: City of Pickering File No: 2266 Date: August 15, 2012 Item Description Q. LL0R Unit Price Total 5.3 Testing @1% Lump Sum $7,210.05 5.4 Mobilization, demobilization & Division Lump Sum $14,420.10 1 requirements @2% 5.5 Contingency @ 10% Allowance $72,100.50 5.6 Professional fees @ 10% (includes Lump Sum $72,100.50 studies fees) SUB-TOTAL PHASE ONE $894,046.20 PHASE TWO 1_0 Site Preparation 1.1 Silt and tree preservation fencing Lump Sum $10,000.00 1.2 Hazardous and invasive vegetation Lump Sum $25,000.00 removal 1.0 Sub-Total: $35,000.00 2.0 Walkways, Roads and Parking 2.1 Boardwalk-3.0m wide 520 LM $1,250.00 $650,000.00 2.0 Sub-Total: $650,000.00 3.0 Site Structures and Features 3.1 Dayuse surfboard lockers Lump Sum $20,000.00 3.0 Sub-Total: $20,000.00 4.0 Boat Docks 4.1 Small Craft Boat Launch Lump Sum $75,000.00 4.2 Dock and decking at boat launch Lump Sum $275,000.00 4.0 Sub-Total: $350,000.00 5_0 Planting and Restoration 5.1 Ponds and wetland area habitat Lump Sum $50,000.00 structures and restoration planting 5.2 Shoreline restoration and Dune Lump Sum $385,500.00 plantings* 5.0 Sub-Total: $435,500.00 6.0 Miscellaneous 6.1 Subtotal items 1.0 to 5.0 $ 1,490,500.00 6.2 Performance bonding @1% Lump Sum $14,905.00 6.3 Testing @1% Lump Sum $14,905.00 6.4 Mobilization, demobilization & Division Lump Sum $29,810.00 1 requirements @2% 6.5 Contingency @ 10% Allowance $149,050.00 6.6 Professional fees @ 10% (includes Lump Sum $149,050.00 studies fees) Page 2 ATTACHMENT# TO REPORT# CS 3 9'I2/ of C LI SBIJ RN LANDSCAPE Preliminary Cost Estimate GIBER SON ARCHITECTS Project: Frenchman' Bay Waterfront Master Plan Owner: City of Pickering File No:.2266 Date: August 15,2012 Item Description Qty. Unit Unit Price Total SUB-TOTAL PHASE TWO $ 1,848,220.00 PHASE THREE 1_0 Site Preparation 1.1 Silt and tree preservation fencing Lump Sum $5,000.00 1.0 Sub-Total: $5,000.00 2.0 Walkways, Roads and Parking 2.1 Primary walkway-3.0m wide granular 1430 LM $55.00 $78,650.00 2.2 Secondary walkway-2.0m wide 575 LM $36.00 $20,700.00 granular walkway 2.0 Sub-Total: $99,350.00 3.0 Site Structures and Features 3.1 Seating Lump Sum $75,000.00 3.2 Waste receptacles 15 each $1,200.00 $18,000.00 3.3 Picnic tables 8 each $2,500.00 $20,000.00 3.4 bike racks 3 each $1,200.00 $3,600.00 3.5 Playarea, including equipment, Lump Sum $100,000.00 resilient surfacing, curbing and subsurface drainage 3.6 Viewing platforms 3 each $10,000.00 $30,000.00 3.7 Display boards and presentation Lump Sum $10,000.00 walls at teaching area 3.8 Interpretive signs Lump Sum $20,000.00 3.0 Sub-Total: $276,600.00 4.0 Planting and Restoration 4.1 Fine grade and sod at picnic area 4020 m2 $4.25 $17,085.00 4.0 Sub-Total: $ 17,085.00 5.0 Miscellaneous 5.1 Subtotal items 1.0 to 5.0 $398,035.00 5.2 Performance bonding @1% Lump Sum $3,980.35 5.3 Testing @1% Lump Sum $3,980.35 5.4 Mobilization, demobilization & Division Lump Sum $7,960.70 1 requirements @2% 5.5 Contingency @ 10% Allowance $39,803.50 5.6 Professional fees @ 10% (includes Lump Sum $39,803.50 studies fees) SUB-TOTAL PHASE THREE $493,563.40 Page 3 ATTACHMENT# To REPORT# 25 _31-12i Li of 4 LANDSCAPE Preliminary Cost Estimate GIBERSON ARCHITECTS Project: Frenchman' Bay Waterfront Master Plan Owner: City of Pickering File No: 2266 Date: August 15, 2012 Item Description Oh . Unit Unit Price LOA SUB-TOTAL PHASES ONE-THREE: $3,235,829.60 H.S.T. 13% $420,657.85 TOTAL ESTIMATED COST $3,656,487.45 Notes: *costs provided by TRCA 1. Canoe Club building by others, including all servicing, filling and retaining structures. 2. Dune restoration works and fish habitat improvements by TRCA. Page 4 Cit11 Report To Executive Committee PICKERING Report Number: CS 49-12 Date: November 12, 2012 From: Everett Buntsma Director, Community Services Subject: Consultant Selection for the Downtown Stormwater Management and Diversion Study Recommendation: 1. That Report CS 49-12 of the Director, Community Services regarding the Consultant Selection for the Downtown Stormwater Management and Diversion Study be received; 2. That the proposal No. RFP-8-2012 submitted by The Municipal Infrastructure Group Ltd., to undertake the Downtown Stormwater Management and Diversion Study in the amount of$324,804 including HST be accepted; 3. That the net project cost of$371,348 (including net HST) be approved; 4. That the (Acting) Division Head, Finance & Treasurer be authorized to finance the project as provided for in the approved 2012 Current Budget for the Engineering Services —Admin., Professional & Consulting, Downtown Stormwater (Account 2290.2392.0000); and 5. That the appropriate City of Pickering officials be authorized to take the necessary actions to give effect hereto. Executive Summary: In November 2011, Council authorized AECOM to undertake the project initiation and project management of the Downtown Stormwater Management and Diversion Study (Resolution # 188/11). The project initiation consisted of preparing Request for Expression of Interest (RFEI) and Request for Proposal (RFP) documents including full Terms of Reference, reviewing and short listing expression of interest submissions as well as reviewing and evaluating submitted proposals. The scope of work for the Downtown Stormwater Management and Diversion Study was stated as twofold: the preparation of a Schedule C Municipal Class Environmental Assessment (EA) for the diversion of Krosno Creek flows, which involves the completion of Phases 3 and 4 of the EA process, and the development of a stormwater management strategy for the Downtown Pickering Intensification Study. Report CS 49-12 November 12, 2012 Subject: Consultant Selection for the Downtown Stormwater Management and Diversion Study Page 2 Subsequently, RFEI-2-2012, was posted on the City's website April 19, 2012, requesting written expressions of interest from qualified firms to provide professional consulting services for the preparation of the Downtown Stormwater Management and Diversion Study. The closing date for the RFEI was May 15, 2012. The City received submissions from the following eight consulting firms: MMM Group Ltd., URS Canada Inc., Cole Engineering, The Sernas Group, The Municipal Infrastructure Group Ltd., Delcan, Aquafor Beach Ltd., and Morrison Hershfield. The Evaluation Committee reviewed all submissions against criteria outlined in the RFEI. The Evaluation Committee found that the submissions from MMM Group Ltd., Cole Engineering and The Municipal Infrastructure Group Ltd. received the highest average scores and were therefore chosen as the three firms to be pre-qualified to advance to the RFP stage. Subsequently, RFP-8-2012 was issued on October 3, 2012 to the three firms that were pre-qualified through the RFEI process, to submit a proposal to undertake the Downtown Stormwater Management and Diversion Study. The closing date for the RFP was October 17, 2012. The Evaluation Committee reviewed the three proposals against criteria outlined in the RFP. It is recommended by the Evaluation Committee that The Municipal Infrastructure Group Ltd. be retained to undertake the Downtown Stormwater Management and Diversion Study at a cost of$324,804 including HST. Financial Implications: 1. Approved Source of Funds Item Account Code Source of Funds Budget Required Downtown SWM 2290.2392.0000 2012 $400,000 $371,348 & Diversion Study Current Budget Total $400,000 $371,348 2. Estimated Project Costing RFP-8-2012 $287,438 Contingency (20%) 57,488 TRCA Review Fees 20 000 Net $364,926 HST (13%) 47,440 Total Gross Cost $412,366 HST Rebate (11.24%) (41,018) Total Net Project Cost to City $371,348 Report CS 49-12 November 12, 2012 Subject: Consultant Selection for the Downtown Stormwater Management and Diversion Study Page 3 3. Project Cost under (over) approved funds $28,652 Discussion: 1.0 Council endorsed the Frenchman's Bay Stormwater Management Master Plan On April 19, 2010, Council endorsed the Frenchman's Bay Stormwater Management Master Plan (Master Plan) and authorized City staff to implement the recommendations of the Master Plan subject to budget and further Council approval for individual projects (Resolution #72/10). The overall goal of the Master Plan is as follows: . "To address long-standing concerns regarding the ongoing decline in the quality of the Frenchman's Bay ecosystem by seeking means to control the quantity and quality of storm runoff entering the local creeks and the Bay itself." The recommended Master Plan consists of a suite of projects, programs and policies designed to address issues related to flooding, erosion and poor water quality in Frenchman's Bay and its' tributary watersheds. The Downtown Stormwater Management and Diversion Study was an identified project that was listed in Phase 1 (5 Year Plan) of the Master Plan. The Master Plan addressed Phases 1 and 2 of the Municipal Class EA process. More detailed investigations are required at the project-specific level in order to fulfill the Municipal Class EA documentation requirements for the specific Schedule B and C projects identified within the Master Plan. The Downtown Stormwater Management and Diversion Study will be completed as a Schedule C project as it consists of a large scale diversion of stormwater flows from Krosno Creek for the purposes of flood control and to allow further intensification within an expanded Downtown. As such, Schedule C projects need to fulfill Phases 3 and 4 of the Municipal Class EA prior to filing an Environmental Study Report (ESR). 1.1 Council authorized the selection of Urban Strategies Inc. in association with HDR/iTrans and Halsall Associates to proceed with the Downtown Pickering Intensification Study In November 2011, Council authorized the selection of Urban Strategies Inc. in association with HDR/iTrans and Halsall Associates to proceed with the planning and transportation components of the Downtown Pickering Intensification Study as part of the City's Official Plan Review (Resolution #188/11). The results of the consultant's work will be: a built form vision for downtown Pickering; supporting Report CS 49-12 November 12, 2012 Subject: Consultant Selection for the Downtown Stormwater Management and Diversion Study Page 4 official plan policies; updated urban design development guidelines; a transportation analysis, and a zoning strategy to implement the vision. 1.2 Council authorized the preparation of the.RFP for the Downtown Stormwater Management and Diversion Study In November 2011, Council authorized the selection of AECOM to undertake the project initiation and project management of the Downtown Stormwater Management and Diversion Study (Resolution # 188/11). The project initiation consisted of preparing RFEI and RFP documents including full Terms of Reference, reviewing and short listing expression of interest submissions as well as reviewing and evaluating submitted proposals. 2.0 A Request for Expressions of Interest (RFEI) for Consulting Services for the Downtown Stormwater Management and Diversion Study was issued RFEI-2-2012 was posted on the City's website April 19, 2012, requesting written expressions of interest from qualified firms to provide professional consulting services for the preparation of the Downtown Stormwater Management and Diversion Study. The scope of work for the Study was stated as twofold: the preparation of a Schedule C Municipal Class Environmental Assessment (EA) for the diversion of Krosno Creek flows, which involves the completion of Phase 3 and 4 of the EA process, and the development of a stormwater management strategy for the Downtown Pickering Intensification Study. The closing date for the RFEI was May 15, 2012. The City received submissions from the following eight consulting firms: • • MMM Group Ltd. • URS Canada Inc. • Cole Engineering • The Sernas Group • The Municipal Infrastructure Group Ltd. • Delcan • Aquafor Beach Ltd. • Morrison Hershfield On June 15, 2012 an Evaluation Committee consisting of the Project Manager for the City (AECOM), Division Head, Engineering Services, Senior Water Resources & Environmental Engineer, Water Resources Engineer and a Supply & Services representative reviewed the submissions against the criteria outlined in the RFEI. Although the Evaluation Committee was impressed by the quality of all eight submissions received, the submissions from MMM Group Ltd., Cole Engineering and The Municipal Infrastructure Group Ltd. received the highest average scores and were therefore chosen as the three firms to be pre-qualified to advance to the RFP stage. Report CS 49-12 November 12, 2012 Subject: Consultant Selection for the Downtown Stormwater Management and Diversion Study Page 5 2.1 A Request for Proposal (RFP) for Consulting Services for the Downtown Stormwater Management and Diversion Study was issued On October 3, 2012, the City issued RFP-8-2012 to the three pre-qualified consulting firms determined through the RFEI process for Consulting Services for the Downtown Stormwater Management and Diversion Study at an upset limit of $325,000 including HST. The closing date for the proposals was October 17, 2012. The RFP identified that the three pre-qualified proponents would be further scheduled for a presentation/interview as part of the proposal evaluation process. 2.2 The Municipal Infrastructure Group Ltd. is recommended for selection The Evaluation Committee, consisting of the same members involved in the RFEI process, received presentations and held interviews with representatives from The Municipal Infrastructure Group Ltd. on October 19, 2012 and MMM Group Ltd. and Cole Engineering on October 22, 2012. During the interviews the Evaluation Committee heard presentations and responses to a set of individual questions that were prepared based on the individual written proposals. Following the interviews held on October 22, 2012, the Evaluation Committee evaluated the three proposals and interviews against the criteria, as outlined in the RFP. The consultant that received the highest average score (Attachment #1) and best met the City's needs in completing the Downtown Stormwater Management & Diversion Study, considering their team's strengths and previous experience relative to the required work, was The Municipal Infrastructure Group Ltd., in association with T2 Utility Eng., Savanta Inc., Geomorphic Solutions, Archeoworks Inc., SPL Beatty Consultants and Retz &Associates Inc. The following documents have been reviewed by the Coordinator, Health & Safety and are deemed acceptable: • Health & Safety Policy • Current WSIB Workplace Injury Summary Report • Certificate of Clearance issued by Workplace Safety & Insurance Board The Certificate of insurance has been reviewed by the (Acting) Division Head, Finance & Treasurer and deemed acceptable. Report CS 49-12 November 12, 2012 Subject: Consultant Selection for the Downtown Stormwater Management and Diversion Study Page 6 The Municipal Infrastructure Group Ltd. is a leading civil engineering firm with significant expertise in promoting and implementing both sustainable and low impact development practices, and has firsthand experience with the challenges and opportunities associated with innovation. This is most recently evidenced as The Municipal Infrastructure Group Ltd. won the 2012 Ontario Consulting Engineering Award for Sherbourne Common's stormwater management system, a widely recognized project that was commissioned by Waterfront Toronto. The Municipal Infrastructure Group Ltd. has put together a team that includes strong skills in hydrology/hydraulic modelling, watercourse geomorphology, geotechnical, utilities, terrestrial habitat, topographic surveys and archaeology. The Municipal Infrastructure Group Ltd. is also working with the City of Vaughan to establish a master servicing strategy for the proposed intensification of the Vaughan Metropolitan Centre, which is a Places to Grow urban growth centre, and the Town of Richmond Hill to develop a Master Environmental Servicing Plan to support growth within intensification centres. The Municipal Infrastructure Group Ltd. has also worked with Urban Strategies Inc., the consultant completing the planning components of the Downtown Pickering Intensification Study, on several previous projects. 3.0 Recommendations: It is recommended that The Municipal Infrastructure Group Ltd. be retained to undertake the Downtown Stormwater Management and Diversion Study for $324,804 including HST. It is also recommended that a net project cost of $371,348 (including net HST) be approved Attachment: 1. Total Score Summary Form 2. Supply & Services Memo dated October 17, 2012 Prepared By: Approved/Endorsed By: Marilee Gadzovski, .Sc.(Eng.),P. Eng Everett ,,''s ' �, CMM Senior, Water Resources & Director, ommunity Services Environmental Engineer Report CS 49-12 November 12, 2012 Subject: Consultant Selection for the Downtown Stormwater Management and Diversion Study Page 7 /I/.(I / — Ri al.() H•46orn, P. Eng Paul Bigio ivisio Head, Engineering Services Director, CV,.rpor-te S:rvices & City Solicitor i Ikk s" Bob Kuzm- SCMP, A.M.C.T. Stan Karwowski Senior P. chasing Analyst, (Acting) Division Head, Finance & Corpor:to Services Treasurer, Corporate Services MG:ds Recommended for the consideration of Pickering City Council (aidgi Oc ..59, 20/z. Tony Prevedel, P. Eng. Chief Administrative Officer rn ATTACHMENT#.—..�i 'OREPORT# CS + 1-I2, c �_of-4 c as C a) o L o a) > o a) o ~ 1 Cl)CCI a) 3 ° tea) > N o C ,U N 0 - Q` (6 0) a) p a) S c ~ QO) C 0 _c 2; o . _ ...... � c a) — , 0 > a) o 2 a) co _ `o ti hOm = a N a) cn co as d `o o c co 4- a o 0 12 a) a) L u, > o ' m ca c Q E L 0 0) - L a) 2 a) a) E • a co O 6 CD •E o % 0 a) k c 0) a) a) E E 0 c 0 a) .a o c } o ca Q 0 N W ATTACHMENT# a-_TO REPORT# CS 49-12-, of Plc Memo To: Richard Holborn October 17, 2012 Division Head, Engineering Services Committee Members F rom: Bob Kuzma Senior Purchasing Analyst Copy: Manager, Supply & Services Subject: Request for Proposal No. RFP-8-2012 Downtown Stormwater Management & Diversion Study Submission Date: Wednesday, October 17, 2012, 12:00 noon (local time) - File: F-5300-001 Request for Proposals were invited from three (3) prequalified companies and three (3) companies responded by the official submission date and time. One (1) addendum was issued. Evaluation of proposals is performed in five (5) stages. Reference: Part 3, Evaluation of Proposals, Item 3.2 Stages of Proposal Evaluation: 3.2.1 Stage I — Review for Compliance Stage I will consist of a review to determine which proposals comply with all of the mandatory requirements. Proposals failing to satisfy the mandatory requirements as of the Submission Date will be provided an opportunity to rectify any deficiencies. Proposals failing to satisfy the mandatory requirements as of the Rectification Date will be excluded from further consideration. 3.2.2 Stage II - Scoring Stage II will consist of a scoring by the.City of each qualified proposal on the basis of the rated criteria. 3.2.3 Stage Ill — Evaluation of Pricing Stage III will consist of a scoring of the pricing submitted. The evaluation of price will be undertaken after Stage I and II have been completed. • 3.2.4 Stage IV - Cumulative Score At the conclusion of Stage III, all scores from Stage II and Stage III will be combined and the three (3.) proponents will be scheduled for an interview in Stage V. ATTACHMENT#_2 TO REPORT# /4121 3.2.5 Stage V — Evaluation of Interview Stage V will consist of a scoring of the interview which will be added to the Stage IV scoring. At the conclusion of Stage V, the highest ranking proponent will be selected for Contract negotiations in accordance with Part 4—Terms and Conditions of the RFP process. 3.2.6 Tie Score In the event of a tie score in Stage V, the selected proponent will be determined in accordance with the City's Purchasing Procedures. All three (3) proposals will proceed to Stage II. Attachments are as follows: 1. Evaluation Form — Stage 2. Evaluation Form — Stage II (to be used by Evaluation Committee Members) 3. Evaluation Form — Stage II Rating Criteria 4. Copies of the proposals received Please co-ordinate an appropriate date and time for a meeting of the evaluation committee. Each member should review the submissions carefully according to the rating criteria before the meeting time. Please do not disclose any information to enquiring proponents during this time—they will be advised of the outcome in due course. Please direct inquiries to Supply & Services. If you require further information, please feel free to contact me or a member of Supply & Services. BK Attachments October 17, 2012 Request for Proposal No. RFP-8-2012 Page 2 Downtown Stormwater Management & Diversion Study ATTACHMENT#2- TOREPORT# en gq-I2 RFP-8-2012 Downtown .Aormwater Management & Divers-in Study Stage 1 - Evaluation Form Stage I will consist of a review to determine which proposals comply with all of the mandatory requirements. Proposals failing to satisfy the mandatory requirements as of the Submission Date will be provided an opportunity to rectify any deficiencies. Proposals failing to satisfy the mandatory requirements as of the Rectification Date will .be excluded from further consideration. However, all proposals satisfy the mandatory requirements. Proposals are to include the following mandatory requirements: A. One original and five copies B. One copy on CD C. Submission Form(Appendix B) D. Rate Bid Form (Appendix C) E. Acknowledge Addendum #1. Company Item A Item B Item C Item D Item E Cole Engineering ✓ ✓ ✓ ✓ ✓ MMM Group ✓ ✓ ✓ ✓ ✓ The Municipal ✓ ✓ ✓ ✓ • ✓ Infrastructure Group • ATTACHMENT# TO REPORT# CS of RFP-8-2012 Stormwater Management& Diversion Study Evaluation Form—Stage II Rating Criteria Stage II will consist of a scoring by the City of each qualified proposal on the basis of the rated criteria. Proponents should refer to Appendix D— RFP Particulars—Section D - Rated Criteria for a breakdown of the Rated Criteria. The following is an overview of the categories and weighting for the rated criteria of the RFP. Rated Criteria Category Weighting (Points) Understanding of Purpose and Objectives 10 Quality of Approach and Methodology 40 Proposed Work Plan, Schedule and Staff Time Allocation 25 Creativity, Innovation and Vision 5 Quality Assurance and Quality Control 5 Total Points 85 • Understanding of Purpose and Objectives (10 points) A detailed description of the Proponent's understanding of the Study, including overall scope and objectives and a discussion of potential issues that may require particular attention. • Overall understanding - 5 points. • Issues identified - 5 points. Note that responses that incorporate excessive blocks of text taken directly from the RFP will not be regarded as demonstrating an understanding of the requirement. Quality of Approach and-Methodology (40 points) Describe the approach and methodology to be followed in completing all aspects of the assignment in order to achieve the Study objectives. The Approach section of the proposal must outline the Proponent's assumptions, strategies and philosophies in completing the assignment. The Methodologies section of the proposal must describe the Proponent's proposed process for completing • the assignment based on the following: • Approach is comprehensive-20 points. • Methodology will achieve objectives- 20 points. Proposed Work Plan, Schedule and Staff Time Allocation (25 points1 • Completeness of the work plan - 10 points. • Appropriateness of the level of effort noted for the individual tasks - 10 points: • Ability to comply with the schedule - 5 points Creativity, Innovation and Vision (5 points) Provide examples of creative solutions and approaches that have been used successfully on similar past projects. Outline creative and innovative solutions proposed for use on the Study. Quality Assurance and Quality Control (5 points) Provide methodology for quality assurance and quality control programs. ATTACHMENT# TOREPORT#.4912 . of__1_a_ c a) E E 0 0 0 0o >, - F- -0 a cn c a) 0 io 0 IL' to 0 � � � 0 in p CD 0 0 0 > 0 3U 6 = Co Q ea El, 12 C• i) 0 0 .0 0 > i 0 ° .� > > a) 0o C o 2 co n. iv u_ U c 51 6 re m - Ta W C 0 E 0 > � uJ o 5 .-- io L y o_Y - o N 0 a) CO u) V> 65 :::-c- c co 2 -0 A O co o o a-c o o boo D L -c a 0 . Q a) ca .o to N z c a) > E "r0 S O U 0 Q LL it IF 13c CL 0 LIE) p 0 a) iiCO en 0 = 2 E 5 Sc 2 2 U F- S U ATTACHMENT# TOREPORT#CS `iq-1?� _of_L C_ o a aa)) _: O• N •5 ad 0 a) C c �, .� o � :E d N _ c o .o y -0 o E- ' a a .ia' 7 r,, ,1,it,., =u i , ,.:: ,., T x W J 5 Q w a Z 0c a O 2 > O• 00 O LL d. LL w Z to v) p c > W d '^) vJ U L L ca. Cl) "C N 2 L Q • O 1:13 Q N w .Q-U .0 U � a) • to z city, co Report to Executive Committee • PICKERING Report Number: CS 50-12 Date: November 12, 2012 From: Everett Buntsma Director, Community Services Subject: Proposed Indoor Soccer Facility Pre 2013 Capital Budget Approval - File: A-1440 Recommendation: 1. That Report CS 50-12 from the Director, Community Services be received; 2. That Council support in principle the Pickering Soccer Club Indoor Facility Business Plan to develop and operate an Indoor Soccer Facility at 1955 Clements Road; 3. That Council provide a pre 2013 Capital Budget approval for the Architectural & Engineering Services and Construction of the Pickering Indoor Soccer Facility at an estimated total project cost of$4,876,089.89; 4. That the (Acting) Division Head, Finance & Treasurer be authorized to finance the total estimated project cost as follows: a) the sum of$4,875,000.00 to be financed by the issue of debentures by the Regional Municipality of Durham over a period not to exceed 15 years, at a rate to be determined;. b) the sum of$1,089.89 to be funded from property taxes; c) the annual repayment charges in the amount of approximately $423,275.00 be included in the annual Current Budget for the City of Pickering, continuing thereafter until the loan is repaid, and any financing cost to be paid out of the Current Budget; 5. That Council approve in principle the debt financing charges for the indoor soccer dome be fully repaid by the Pickering Soccer Club through regular monthly payments during the fifteen year period commencing on September 30, 2013; 6. That Council approve the engagement of Rounthwaite Dick and Hadley Architects Inc. for the Architectural & Engineering Services for the Pickering Indoor Soccer Facility in accordance with the City's Purchasing Policy Item 10:05; • Report CS 50-12 November 12, 2012 Subject: Proposed Pickering Indoor Soccer Facility Page 2 7. That the proposed total gross cost of Rounthwaite Dick and Hadley Architects Inc. in the amount of $369,233.15 (HST included), and a net cost of$332,505.89 (net of HST rebate) be approved; 8. That the draft by-law attached to this report be enacted; and 9. That the appropriate City of Pickering officials be authorized to take necessary action to give effect thereto. Executive Summary: Staff are recommending support of the Pickering Soccer Club Business Plan to develop a new indoor soccer facility at 1955 Clements Road. The Pickering Soccer Club have identified the immediate need for an indoor soccer facility and staff concur with their analysis. The Pickering Soccer Club are proposing a facility comprised of 1 full sized field that can be split into 4 quarters, change rooms, meeting room and administrative offices. The soccer fields would be housed in an air supported structure whereas the change rooms, meeting rooms and offices would be within a permanent structure attached to the dome. The facility will feature an 11-a-side indoor soccer field that can be split into 4 quarters, thereby allowing multiple activities to take place simultaneously. This will be a multi-use space that can be used for for other recreational activities including but not limited to football, lacrosse, baseball, softball, lawn bowling and ultimate frisbee. The City is proposing to engage Rounthwaite, Dick and Hadley Architects Inc. to undertake design, site planning and prepare drawings and specifications for the tender and construction of the new Operations Centre. To advance this project in a timely manner, with a goal to completing the facility by September 2013 (the beginning of the indoor season) and to ensure a coordinated design and site planning of the City facilities at 1955 Clements Road, staff recommend that Rounthwaite, Dick and Hadley Architects Inc. be engaged to prepare the Architectural & Engineering Services for the indoor soccer facility project. The City's Purchasing Policy Item 10.04 states "Where the project or annual cost of a consulting or professional service assignment is expected to be more than $30,000 the Manager shall obtain written proposals in accordance with procedures set out in Section 06". However, the City's Purchasing Policy Item 10.05 states "Where the project or annual cost of a consulting or professional service assignment is expected to be more than $30,000 and the initiating Director intends to acquire the services without obtaining written proposals, the Director shall submit a report to Council to obtain approval to engage the services of a particular consultant." CORP0227-07101 revised Report CS 50-12 November 12, 2012 Subject: Proposed Pickering Indoor Soccer Facility Page 3 This report is asking Council to approve the following: 1. The engagement of the architects to design the facility. 2. To provide pre 2013 capital budget approval for the project and corresponding debt financing by-law in the amount of$4,875,000 Staff recommend that the indoor soccer facility be developed as a City of Pickering controlled and funded project and operated by the Pickering Soccer Club. The Pickering Soccer Club would be fully responsible for the ongoing operating costs of the indoor soccer facility and also repaying the full capital cost of the project plus interest. Indirectly, this business relationship can be viewed as a public private partnership with the residents of Pickering receiving the benefit of this facility with an estimated zero impact on the property tax levy. Financial Implications: The foregoing has been discussed with the (Acting) Division Head, Finance & Treasurer who concurs with the Report and Recommendations and reports the following: 1. Estimated Project Cost Summary-Indoor Soccer Facility Construction Costs $4,215,000.00 Architectural &Engineering Fees 326,755.00 Fitments 50,000.00 Contingency 200,000.00 Total Project Costs $4,791,755.00 • HST (13%) 622,928.15 Total Gross Project Cost $5,414,683.15 HST Rebate (11.24%) (538,593.26) Total Net Project Cost $4,876,089.89 2. Estimated Cost-Architectural & Engineering Services Costs per letter from $326,755.00 Rounthwaite, Dick and Hadley Architects HST (13%) 42,478.15 Sub-Total $369,233.15 HST Rebate — (11.24%) (36,727.26) Total-Net Cost to City $332,505.89 CORP0227-07/01 revised Report CS 50-12 November 12, 2012 Subject: Proposed Pickering Indoor Soccer Facility Page 4 The estimated total project cost is $4,876,089.89. In 2012, the City's long-term Capital Forecast included $5.0 million for an indoor soccer facility in 2013. The project costs will be included in the 2013 Capital Budget submission. The City would fully fund the capital cost of the construction of the facility estimated at $4,876,089.89. The Pickering Soccer Club are committed to a 15 year repayment schedule for capital costs debentured through the City. The Pickering Soccer Club would be required to enter into a capital and operating agreement with the City where the PSC would be responsible for operating and managing the facility to their account. and repay the full capital cost of the project plus interest through regular monthly payments to the City during the 15 year initial term of the agreement. Therefore, under this business partnership, it is anticipated that there will be no budgetary levy impact on the 2013 budget or going forward on future year's budgets. To put another way, Pickering residents will be receiving the benefits of this facility with no taxpayer impact. The Pickering Soccer Club or PSC will charge market driven rental rates to cover their costs including the debt charges. The advantage of this business partnership is the PSC is a not-for-profit entity and therefore, the corresponding rental rates will not need to cover a profit element. This project consists of two components: the architectural & engineering services, and construction. This report serves to seek Council pre-budget approval for both the components in order to have proper formal documents in place for the debenture financing of this project. At this time, Council approval is needed in order to proceed with the design and tender document preparation, at a net cost of$332,505.89 (net of HST rebate). Tendering for the construction component will follow upon the completion of the architectural & engineering services component and a further report will be brought to Council for awarding of the construction tender. Discussion: Over the past five years, City staff have been working with the Pickering Soccer Club in investigating the feasibility of an indoor soccer facility. The City of Pickering has received a Business Plan from the PSC to develop and operate an indoor soccer facility. The Pickering Soccer Club (PSC) is a not-for-profit organization whose purpose is to develop the individual abilities of each soccer player for the purpose of improving his/her enjoyment of soccer. For more than 30 years, the PSC has enjoyed a remarkable degree of success offering both competitive and house league programs for youth aged 5 to 19. Existing programs serve over 5,000 male and female youth soccer players. PSC also have a recognized program for special needs athletes and the PSC ensures opportunities for disadvantaged youth to participate in soccer programs. CORP0227-07/01 revised • Report CS 50-12 November 12, 2012 Subject: Proposed Pickering Indoor Soccer Facility Page 5 PSC also operate an indoor program with participation of only 625 players due to the lack of proper facilities. Due to the lack of indoor training facilities in Pickering and in Durham, members of the Pickering soccer community have been forced to travel outside of the region in order to continue to train and play during the fall and winter seasons. A large number of PSC teams are paying significant dollars in annual facility rental expenditures outside of Pickering. PSC reports significant loss of youth members to facilities outside of Pickering due to lack of year-round quality training. A new indoor soccer facility would keep players, parents and dollars in Pickering. The indoor facility would provide all 3,350 registered members the opportunity to play winter soccer. It would provide recreational and competitive players much needed local facility space to train and develop by not only providing additional cost-effective training time, but also providing development opportunities for their coaches. Over the last decade the PSC has been recognized as one of the premier clubs in Ontario and across Canada. To maintain this standard of excellence and to continue fulfilling its mission, PSC need to provide more consistent in-house development programs for PSC members to receive year-round quality training. A new indoor soccer facility will enable PSC to attract many new players and promote continued growth and stability of the indoor program. A successful indoor program also contributes to the growth and development of the outdoor program. The City's 2002 Recreation, Parks and Cultural Master Plan identified the need for an indoor soccer facility with construction recommended by 2006. In 2006, the City established a Community Facilities Team, with staff team members from various City Departments. The objective of this Team was to review facility needs/demands, and confirm those facilities needed within 5 years to meet current community demand, while identifying the longer term projected facility needs/demands based on projected population growth. A resultant immediate need facility inventory was established, as well as an inventory of identified longer term facility needs. An indoor soccer facility is included in the immediate facility need inventory. The PSC want to invest in a City owned facility. The Pickering Soccer Club feel they have the expertise to manage and operate an indoor soccer facility. The Pickering Soccer Club proposes that the City of Pickering assume the role of principal owner of the indoor soccer facility with the PSC as the principal operator. The PSC are proposing a facility comprised of 1 full sized senior field that can be split into 4 quarters, change rooms, meeting room, administrative offices, concession area and a central lobby. The soccer fields would be housed in an air supported structure whereas the change rooms, meeting rooms, offices etc would be within a permanent structure attached to the dome. The facility will feature an 11-a-side indoor soccer field that can be split into 4 quarters, thereby allowing multiple activities to take place simultaneously. This will be multi-use space for other activities including but not limited to football, lacrosse, baseball, softball, lawn bowling and ultimate frisbee. CORP0227-07/01 revised Report CS 50-12 November 12, 2012 Subject: Proposed Pickering Indoor Soccer Facility Page 6 The proposed facility is to be located at 1955 Clements Road. The new Operations Centre does not require the full 25 acre parcel recently acquired at that address. Approximately 6 acres make this a suitable site for the indoor soccer facility. Staff will consult with the public on the selected site. This location allows for easy access by PSC members, Pickering residents, neighbouring communities Scarborough, Markham, and the rest of Durham Region. The development of the indoor soccer facility would be a municipally managed and financed construction project. The City would fully fund the capital cost of the construction of the facility estimated at $4,876,090 and the PSC would be responsible for the repayment of the capital cost plus interest through regular monthly payments to the City. The PSC would ensure that the facility is professionally maintained and operated at all times. The PSC would recruit and train staff to schedule various events and activities (including leagues, games, tournaments, coaches clinics and referee clinics) and monitor the day-to-day operations. The PSC has met with staff to discuss this proposed plan. PSC has reviewed a plan to support a capital cost of $4,876,090 through regular monthly payments over the next 15 years. The Club has assumed an interest rate of 3.5% in its business model. The PCS has projected total 2013 annual operating expenses for the indoor program at $960,000 offset by revenues of$1,111,000. The Club has then projected the business plan for each year through 2018 to illustrate the projected growth in participation and revenue gain and to adjust for realistic inflationary increases to the operating expenses. The PSC has prepared detailed utilization modules with utilization rates and annual growth using rental fees that are consistent with the fees charged by other similar facilities. The business plan also projects that the facility will be primarily an October to April operation with significantly reduced use during late spring and early fall time periods and no rental activity during the months of July and August. The City has engaged Rounthwaite, Dick and Hadley Architects Inc. to undertake design, site planning and prepare drawings and specifications for the tender and construction of the new Operations Centre. Attached is a proposal from Rounthwaite, Dick and Hadley Architects Inc. to provide the City with professional services for the design of a new indoor soccer facility at 1955 Clements Road at a cost of$326,755.00 plus HST. To advance this project in a timely manner, with a goal to completing the facility by September 1, 2013 (the beginning of the indoor season) and to ensure a coordinated design and site planning of the City facilities at 1955 Clements Road, staff recommend that Rounthwaite, Dick and Hadley Architects Inc. be engaged to prepare the Architectural & Engineering Services for the indoor soccer facility project. CORP0227-07/01 revised Report CS 50-12 November 12, 2012 Subject: Proposed Pickering Indoor Soccer Facility Page 7 This report is to obtain Council approval to engage the services of Rounthwaite, Dick and Hadley Architects Inc. for the proposed Indoor Soccer Facility at a total gross cost of$369,233.15 (HST included), and a net cost of$332,505.89 (net of HST rebate). In addition, this report is asking Council to approve the project and the corresponding debenture by-law to ensure that the project can be completed in advance of the indoor soccer season. PSC requires the September 1, 2013 completion date in order to market and develop the various indoor programs both soccer and non-soccer related. Opening the facility after this date puts its first year business plan at risk. Financial Risk & Business Relationship Staff of the Corporate Services and Community Services Departments have reviewed the financial information provided by PSC and confirm that the revenue and expenditure projections are sound. Staff have also examined the rental expectations and can agree with the utilization projections. The (Acting) Division Head, Finance & Treasurer has completed a revenue and cost analysis of the project based on three scenarios. Scenario one is based on 90% of the peak rate revenue adjusted to $540 per hour. Scenario two assumes that PSC will only achieve 50% of its adult league revenue and scenario three assumes zero adult league revenues. Under all three scenario's, the indoor soccer dome is economically viable. Indoor Soccer is quickly becoming a major winter sport activity and many if not all of the existing facilities are utilized 100% during the prime time periods. In addition, with the construction of office space at this facility, PSC is able to avoid rent costs of approximately $51,600 and apply these savings to the operation of the dome. A key component of the first year business plan is for the facility to be ready by September 1, 2013. The marketing of the various soccer and non soccer programs will be aided by the facility being completed by this date. Potential customers will want assurances that a facility is completed or near completion before they are willing to commit to an indoor program. As a result of this time deadline, it was important to have pre-budget approval to "fast track" the development and construction of the facility. As with any new business venture, there is always an element of risk PSC has approximately $300,000 in reserves and will use these funds if there is revenue shortfall to cover their monthly payments. However, soccer is truly a multi-cultural sport and with development of Duffin Heights and with Seaton coming, the demographics for the business model look very positive. Staff is recommending that the indoor soccer facility be developed as a City of Pickering controlled and funded project and operated by PSC. PSC would be fully responsible for the ongoing operating costs of the indoor soccer facility and also repaying the full capital cost of the project plus interest. PSC would also be responsible for repair and maintenance of the facility and premises and to keep the facility in a consistent standard equal to other City operated facilities. CORP0227-07/01 revised Report CS 50-12 November 12, 2012 Subject: Proposed Pickering Indoor Soccer Facility Page 8 PSC would be required to enter into a capital and operating agreement with the City where the PSC would be responsible for operating and managing the facility and to repay the full capital cost of the project plus interest through regular monthly payments to the City during the 15 year initial term of the agreement. After the completion of the first 3 years, PSC will be required to pay the City an annual contribution as determined by the Treasurer for the replacement of major capital components such as the artificial turf field and dome fabric. PSC will be given the opportunity to contribute earlier if they have sufficient financial resources. The three year period is a similar strategy employed by the Town of Whitby. The three year period provides PSC the element of time to develop their various indoor soccer programs. Benefit to Taxpayers As stated above, it is anticipated that this project will have a zero impact on the City's tax levy. In addition to having a zero tax levy impact, Pickering residents will also benefit by having approximately 3,360 of indoor dome programming hours available every year to be used for soccer and non-soccer activities. PSC has made a commitment to approach non soccer users (including seniors) and to make this facility available to them. Should Council concur, it is recommended that staff be authorized to proceed with developing a draft agreement between the City and the Pickering Soccer Club that is consistent with the principles as outlined in this report and the Pickering Soccer Club Business Plan. Attachments: 1. Pickering Soccer Club Indoor Facility Business Plan 2. Location Map 3. Letter from Rounthwaite, Dick and Hadley Architects Inc. dated October 25, 2012 4. Being a by-law to authorize the Architectural & Engineering Services and Construction of the Pickering Indoor Soccer Facility in the City of Pickering, and the issuance of debentures in the amount of$4,875,000 CORP0227-07/01 revised Report CS 50-12 November 12, 2012 Subject: Proposed Pickering Indoor Soccer Facility Page 9 Prepared By: Approved/Endorsed B • 3-r3 - 119 Stephen Reyno s Everett Bu . m Division Head, Culture & Recreation Director, C.I munity Services 0 Caryn Kong, CGA Paul Bigioni Senior Financial Analyst-Capital & Director, Co .ora e Services• & City Solicitor Debt Management Stan Karwowski (Acting) Division Head, Finance & Treasurer SR:Ig Recommended for the consideration of Pickering City Council i 1o ' D Si, 20/Z Tony Preve•el, P.Eng. Chief Administrative Officer CORP0227-07/01 revised ATTACHMENT# I TO REPORT# CS SO _ i Z -i d.. (. ,+ x i , � 4 ( ;A AS 7/$1 i ‘ * , , 1 ,- i i - r ... t,..____,, ' it ? 0 fa l' Co 77,.. .. , , ,- . _ , , , i t \ 1 ....iii t it" „a,. ill • k ,.. ,,,,,,,,.'F k . ...., '5111 �r.oboa: ,{r- � 1 PICKERING SOCCER CLUB „ INDOOR FACILITY BUSINESS PLAN ill Prepared By: P/CKE/WI 7G Pickering Soccer Club Board of Directors SOCCER 1735 Bayly St., Unit#14 V Pickering,ON L1W 3G7 905-831-8903 www.pickeringsoccer.ca Presented By: Corrado Roccasalva and Tony La Ferrara March 14,2012(revised October 20th 2012) • CONTENTS Contents 1 EXECUTIVE SUMMARY 4 THE PICKERING SOCCER CLUB 4 THE SOCCER FACILITIES MARKET 5 THE PROPOSED FACILITY 5 OUR TEAM 6 THE INVESTMENT 6 1. BUSINESS DESCRIPTION 7 INDUSTRY OVERVIEW 7 COMPANY DESCRIPTION 8 HISTORY AND CURRENT STATUS 9 GOALS AND OBJECTIVES 9 CRITICAL SUCCESS FACTORS 9 2. PROGRAMS AND SERVICES 10 PROGRAM/SERVICE DESCRIPTIONS 11 3. THE MARKET 12 INDUSTRY AND MARKET ANALYSIS 12 COMPETITOR ANALYSIS 14 4. MARKETING STRATEGIES AND SALES 15 MARKET SEGMENTATION STRATEGY 15 TARGETING AND POSITIONING STRATEGY 15 PRODUCT/SERVICE STRATEGY 15 PRICING STRATEGY 16 PROMOTION AND ADVERTISING STRATEGY 16 SALES STRATEGY 17 SALES FORECASTS 17 5. PLAYER DEVELOPMENT 17 DEVELOPMENT STRATEGY 18 6. MANAGEMENT 18 COMPANY ORGANIZATION 18 MANAGEMENT TEAM 19 MANAGEMENT STRUCTURE AND STYLE 26 OWNERSHIP 26 7. OPERATIONS 26 2 OPERATIONS STRATEGY 27 SCOPE OF OPERATIONS 28 ONGOING OPERATIONS 28 OPERATIONS EXPENSES 29 PERSONNEL 29 LOCATION 29 FACILITY EQUIPMENT 29 SUPPLIERS 29 CREDIT POLICIES 30 LEGAL ENVIRONMENT 30 8. FINANCIALS 31 FINANCIAL HISTORY AND ANALYSIS 31 CURRENT FINANCIAL POSITION 31 OPERATING FORECAST 32 BREAK-EVEN ANALYSIS 33 INCOME STATEMENT 33 • CASH FLOW 33 9. CAPITAL REQUIREMENTS 33 10. RISK/OPPORTUNITY 34 11. APPENDICIES 35 3 EXECUTIVE SUMMARY Why does Pickering We are pleased to submit our business plan for a new indoor facility in Need an Indoor Pickering. We believe the time is right for a new indoor soccer center in Pickering. We have done significant investigation of the various options to Facility? support an indoor facility in Pickering as well as what would be required from an operations, management, marketing and sales perspective. The business plan Reason 1: A new soccer centre will attached provides a realistic projection of how the Pickering Soccer Club will enable us to fulfill club and community year-around soccer manage and operate this facility,detailing its usage and financial forecast. requirements;expand and initiate high quality development programs THE PICKERING SOCCER CLUB fort contribute t young athletes;and contribute to player development in Ontario. The Pickering Soccer Club Inc. (PSC)is a registered non-profit organization Reason 2:A$200K annual facility incorporated in September of 1984 and is governed by a 13-member volunteer rental expenditure is currently being Board of Directors. The mandate of the PSC is to provide soccer related directed outside of Pickering. programs to the residents of Pickering, and the Durham region. Reason 3: Pickering SC,a recognized leading youth club in The mission statement of the PSC is "To create and enhance opportunities to Ontario must continue to provide leadership by example. participate, develop, and excel in the sport of soccer. Reason 4: To provide high quality, The PSC is an essential and indispensable component of the communities which year-round health and fitness it services, providing diverse soccer related activities that respond to the programs in a safe environment. interests and needs of children at least three years of age,youth,and all adults. Reason 5: To support the City of We welcome members from diverse economic backgrounds and ethnic origins. Pickering council's mission for the community. The PSC is a vibrant and safe venue for its members to learn, play,and ultimately have fun,while developing a sense of personal belonging and Reason 6: To encourage the achievement. continuity of soccer development within our Club and community. An indoor centre is pivotal to delivering As part of the PSC's growth,we have shown competence in member this vision. management, marketing, program management,and operations. Our Board of Reason 7: To create a destination Directors is composed of thirteen volunteers who strive to make soccer fun and facility that will actively contribute to engaging for the community it serves. The PSC currently employs four full-time the health&wellness of the community and contribute to the and two part-time staff who rely heavily upon its 500+volunteers. In the 2010- economics of the Cit. ofPickelin. 2011 fiscal year,the PSC programs generated revenue of$1,307,000 and the projected revenue for the 2011-2012 fiscal year is$1,238,400. PSC is positioned as a leader in the professional and developmental growth of our young members. The PSC maintains over 3,350 player and over 5,350 program registrations annually, engaging 18%of Pickering residents. We offer recreational programs segmented into age-groups identified as Micro-boys and girls(aged 3-8), Mini boys and girls(aged 9-12), Full Field boys and girls(aged 13-21),and adult men,women,and Co-Ed. We also have a recognized program for special needs athletes and we ensure opportunities for disadvantaged youth to participate in our soccer programs through a variety of club and community 4 financial subsidies. The PSC's competitive program provides opportunities for both male and female players aged eight and over to compete at the regional, provincial,and national level. Our goal is to provide year round development programs —which are not achievable without an indoor facility—in order to remain competitive and not to lose our athletes or coaches due to lack of facilities. THE SOCCER FACILITIES MARKET The Pickering SC believes the changing landscape of the soccer community supports the need for an indoor soccer facility. While other Durham communities and Toronto have their own facilities,there remains an under- supply of indoor soccer space. Our opportunity is to provide a unique facility—a full-size indoor soccer field. According to Wikipedia, soccer overtook ice hockey in the '80s-'90s as the sport with the most registered players in the country. In 2008,there were 873,032 footballers, compared to 584,679 registered hockey players in Canada in 2008-09. The MLS continues to expand and there are now three Canadian teams participating in the league.The CONCACAF quarter final game in March 2012 at the Rogers Centre between the Toronto FC and the LA Galaxy drew a crowd in excess of 45,000 supporters. In early March 2012, Canada was officially named by FIFA as the host nation for the 2015 Women's World Cup. Clearly,soccer is a growing sport in this country. Given the anticipated growth of the City of Pickering in the coming 5-10 years, combined with the popularity of the sport, and the growth of our current and new programs, it is evident that the facility usage hours will also expand. THE PROPOSED FACILITY Over the last decade the PSC has been recognized as one of the premier clubs in the province of Ontario and across Canada. To maintain this standard of excellence and to continue fulfilling our mission, we need to provide more consistent in-house development programs for our players and coaches. An indoor facility in the City of Pickering would afford the opportunity for our members to receive year-round quality training. We are proposing a facility with a full field—the equivalent of 270 feet x 375 feet—with 7000 sq. feet of permanent structure attached (office, change rooms,etc.). The facility will feature an 11-a-side indoor soccer field that can be split into 4 quarters, and 3 lanes of running,track thereby allowing multiple activities to take place simultaneously. The advantage of this space is that, although it may be geared towards the soccer community,this will be a multi-use facility for other activities including lacrosse,field hockey,football, and many more. The proposed location of this facility allows for easy access by our members, Pickering residents, and our neighboring communities Scarborough, Markham, and the rest of Durham Region. 5 • OUR TEAM • The Pickering Soccer Club is managed by a seasoned management team with diverse experience. Our team has demonstrated skills in marketing,finance, and sales operations, as well as lengthy commitment to the Pickering Soccer Club. Our 13-member volunteer Board of Directors view the Pickering Soccer Club as an essential and indispensable component of our community, providing diverse activities that respond to the interests and needs of the members it serves. THE INVESTMENT The total cost of the proposed indoor facility will be$4,900,000.00 repayable at a rate of 3.5%per annum over 15 years at^ $35,222.00 per month. Under the management and operation of the Pickering Soccer Club, it is projected that the facility will operate at approximately 90%capacity of peak hours and 30%capacity of non- peak during the fall and winter(October-April). During the months of May and June, we anticipate 10%of the peak time to be utilized. Operational hours during July and August will be determined by weather conditions. The PSC will continue to allocate funds to our existing facilities fund annually. These funds are collected to cover major renovation projects required including, but not limited to,the renewal of the entire dome structure in Fifteen (15) years. 6 • 1. BUSINESS DESCRIPTION The Pickering Soccer Club (PSC) is an essential and indispensable component of our community, providing diverse activities that respond to the interests and needs of children,youth and families in Pickering. We welcome people from all economic backgrounds and ethnic/religious cultures. We provide a safe and vibrant place in the community where children and youth can learn, play, have fun and develop a sense of personal belonging and achievement. We are committed to building character,wellness, and fellowship through programs that promote moral and ethical values, and we make every effort to be a leading family advocate in the community. Our youth are encouraged to participate in leadership roles; roles that will enable them to make a positive contribution to our growing community. PSC provides services to all the residents of Pickering between the ages of 3 to 50+. We offer various Recreational programs segmented into age groups identified as: Micro boys and girls (aged 3-8), Mini boys and girls (9-12), Full Field boys and girls (13-21), and Adult Men,Women and Co-Ed. We also have a recognized program for Special Needs athletes. As a Club,we also ensure opportunities for disadvantaged youth to participate in our soccer programs through various club and community financial subsidies. PSC's Competitive program provides opportunities for both male and female players between the ages of 8- Adult to compete at the regional, provincial, and national levels. To better service a greater number of our members, predominantly Pickering residents, our goal is to provide year-round development programs which are achievable with an indoor facility. The availability of a local indoor facility will enable us to train year-round as well as to implement new programs for both our current membership and other user groups within the Pickering community. The Canadian Soccer Association (CSA), our governing body,following on the heels of a mandate from Sport Canada, has introduced a new approach for developing individual players, coaches, and referees participating in the game of soccer. The model, known as "Long Term Player Development" (LTPD) identifies developmental stages that all youth, both male and female, progress through. Moving forward,this model's success depends upon year-round training. An indoor facility will allow the PSC, its members, and the community,to be at the forefront of this change mandated by Sport Canada. Following the LTPD pathway ensures that all players, of all levels of ability,are provided with lifelong enjoyable playing opportunities as well as offering development pathways for elite players who pursue excellence. The City of Pickering will enter this proposed partnership with the Pickering Soccer Club with the confidence that PSC is capable of generating revenue to repay the facility loan within 15 years. INDUSTRY OVERVIEW Under the guidance of the National, Provincial and District governing bodies,the Canadian Soccer Association (CSA),the Ontario Soccer Association (OSA), and the Durham Region Soccer Association (DRSA),soccer has become a sport of broad appeal in Canada. With its appeal to Canada's diverse ethnic and cultural mix,soccer is 7 accessible to both male and female players from as young as three years old to seniors,with a wide range of abilities,through a variety of low cost programs hosted by local soccer clubs in Canada's communities. A number of recent events, mandated by the governing bodies, have dramatically changed the landscape of community club soccer in Canada: • The implementation of the USA's"Club Excellence" certification,a stringent qualification process measuring a club's ability to offer a variety of quality programs, within a structure of compliance, through commonly adopted policies and procedures.The Pickering SC assisted in the development of many of these programs policies and procedures. • Another recent mandate is the CSA's"Long Term Player Development"(LTPD) plan. The model identifies developmental stages that all youth, both male and female, progress through. The Pickering Soccer Club,through the LTPD plan,will provide fun playing experiences for children,a suitable player development pathway for youth,and opportunities for lifelong participation for all players regardless of age,gender, ability or disability. Following the LTPD pathway ensures that all players, of all levels of ability, are provided with lifelong enjoyable playing opportunities as well as offering development pathways for elite players who pursue excellence at Regional, Provincial and National levels. • The creation of a standards-based semi-professional league, beginning in 2013, as an official part of the USA's recognized pyramid for play.The L1 League's goal is to build a community based provincial league worthy of loyal fan support and media attention while also helping to develop a stronger culture for the sport of soccer in Canada.This provides strong community soccer clubs with an opportunity to truly become a "cradle to grave"soccer development organization in their community, offering programs for players at the youngest age groups up to the senior semi-professional elite level. The result is the ability to provide athletes in the community a clear and direct pathway to elite levels of soccer. These changes offer Canadian soccer players, coaches and referees increased opportunities to develop skills from beginner to the elite level within a well-structured, predictable environment. The Pickering Soccer Club is an integral part of the Canadian, provincial and district soccer landscape. It is our intention to continue as a leader in soccer excellence on and off the field. COMPANY DESCRIPTION Business Description The Pickering Soccer Club is a registered non-profit organization that has served the Pickering community for over 27 years and is managed and governed by a 13-member volunteer Board of Directors. Canada Revenue#RP 860261510 0001 Mission Statement 8 Our corporate mission is "To create and enhance opportunities to participate,develop and excel in the sport of soccer." HISTORY AND CURRENT STATUS The Pickering Soccer Club(PSC)was incorporated in Sept 1984 and is governed by a 13-member volunteer Board of Directors. The Club is currently located at 1735 Bayly Street, Unit 14, in Pickering,Ontario. PSC employs four (4)full-time and two(2) part-time staff,and relies upon 500+volunteers annually. In the twenty-seven (27)years serving the Pickering community,the Club's focus has always been to provide soccer specific development programs to our members. Through the families of over 3,550 registered players, our membership engages approximately 18%of Pickering residents. In the 2010-11 fiscal year,our programs generated revenue of$1,307,000.00,and the projected revenue for 2011-2012 fiscal year is$1,238,400.00. GOALS AND OBJECTIVES • To support the City of Pickering council's mission for the health and wellbeing of the constituents in our community. _ • To promote a healthy lifestyle,provide high quality,year-round health and fitness programs and engage the adults in our community,providing a controlled,safe environment. • Create a destination facility that will actively contribute to the economics of the City of Pickering. • Fulfilling Club and community year-around soccer requirements;expand and initiate high quality development programs for our young athletes,improve the game and quality of soccer in Canada. • Redirect the$200K in annual facility rental costs that are currently being spent outside of Pickering by PSC members. • Pickering SC, a recognized leading youth club in Ontario must continue to provide leadership by example. • Encourage the continuity of soccer development within our Club and community. Due to the lack of indoor training facilities in Pickering and in Durham, members of the Pickering soccer community have been forced to travel outside of our region in order to continue to train and play during the fall and winter seasons. One of our objectives is to provide our players with opportunities to achieve all their goals and to excel in the sport of soccer. CRITICAL SUCCESS FACTORS The Pickering Soccer Club's goal is to manage all staffing and operations of the proposed indoor facility on a year round daily basis. 9 It is critical that the revenue generated in the 30-week period is sufficient to facilitate the repayment schedule. We must maximize facility usage between October and April,which is seen as the peak usage window on an annual basis,and ensure that year-round utilization of the structure is achieved. By appealing to a broad range of community groups and institutions,we will create an expanded revenue stream that will contribute to the success of this facility. Due to our long history and prominence in the community, our experienced management team, quality operations, systems,procedures, and programs,we have become a model for other clubs and one of the best soccer clubs in Ontario. An indoor facility will be critical in enabling the sustainability of the Pickering Soccer Club,fulfilling our vision for the future while meeting the challenges from competing clubs in the region and the GTA. Cooperation between the Pickering Soccer Club and the City during the design and construction phases will help ensure that the facility responds to the program needs of PSC and the Pickering community as a whole. 2. PROGRAMS AND SERVICES Pickering Soccer Club offers programs and services for Recreational and Competitive players of all ages. We break our offerings seasonally,so we provide summer programs and winter programs. For the Competitive or elite players,although their program varies seasonally,we still consider it to be a year-round commitment and year-round training/development. Though subject to new offerings,we traditionally offer the following programs: Competitive(Summer) Competitive(Winter) • Youth Academy teams for boys and girls • Academy Program U7-U8 • Futsal Program • Youth Representative teams for boys and • Goal Keeper Academy girls U9-U18 • Outside league/tourney/exhibition games • Adult Representative teams for men and for representative teams women aged U19 and up • SAT Preparation Courses(upon request) • All Star Program • Representative team training(upon • Summer Camp Program request) • Goal Keeper Academy • Conditioning Sessions through City of Pickering(KickStart Fitness) Recreational(Summer) Recreational(Winter) • Youth and Adult teams for boys and girls • Futsal teams for boys and girls from U6- aged U3-60 U18 • Recreational Academy Program • Special Needs Program • Special Needs Program • Conditioning Sessions through City of • Summer Camp Program Pickering(KickStart Fitness) Notel: In addition to the above noted"standard"program offerings, we also offer unique training sessions for both player 10 and coaching development. These sessions, while not occurring on a regularly scheduled basis, still require experienced administration including (but not limited to), scheduling, pricing, advertising, registration, and follow-up, both pre- and post-delivery. Note2: We also train and employ numerous referees annually. In addition to these programs,we provide soccer related services including(but not limited to): Participation assistance—our goal is that any Pickering youth who wishes to play soccer will indeed play soccer. In addition to programs sponsored through the City,we have in-house programs to raise funds to ensure that All Kids Play. Coach training—whether interested in coaching at the Recreational level or the Competitive level,we provide our coaches with training sessions facilitated by experienced club staff as well as by recognized outside authorities. Many of these sessions are free,some are on a registration basis and in many cases,we reimburse individuals if they are participating on PSC's behalf. Via our website,we provide online training manuals specific to our programs as well as access to industry accredited soccer specific portals(i.e.: Bytesize Coaching)with vast repositories of tools for our volunteer coaches. Referee training and mentoring—youth referee applicants are selected through an interview process and trained in the rules based on the age group to which they are assigned. We mentor our referees and encourage them to"rise through the ranks"within the region and province if they are so inclined. Volunteer training—we offer a vast array of training opportunities depending on the area of interest. Guidelines have been established for virtually all volunteers so that they are organized and effective in their roles. First Aid training—available at a minimal cost to PSC coaches and team administrators. SAT sessions—available upon request,typically provided to senior competitive teams. Community Service hours are offered to local students who choose to volunteer to be a coach,assistant coach or assist with office activities or club events. Internship Program—an established program to enable college students to earn their co-op hours with a non-profit or sports organization. This program is evolving to include local high school co-op students as well. Our Club website offers our membership up-to-date information on our Club policies, procedures, programs, facilities, and media updates, as well as provides an online portal for member registrations and inquiries to the Club. Club events and Media publications, related both to the soccer world as well as to the programs and experiences of the PSC world are available for all to see online. Local annual publications (KICKOFF)and coverage specific to our Club and our Region are linked and easily accessible. PROGRAM/SERVICE DESCRIPTIONS The Pickering SC program and service description information is available in detail on our website at www.pickeringsoccer.ca through the following links: 11 • Competitive Program (and associated Academy Programs and GK Program) - http://www.pickeringsoccer.ca/player development • Recreational Programs-http://www.pickeringsoccer.ca/programs • All Star Program -http://www.pickeringsoccer.ca/all star • Special Needs Program -http://www.pickeringsoccer.ca/special-needs • Coaching Information- http://www.pickeringsoccer.ca/coaches corner • Online Employment, RFP and Volunteer Opportunity Board- http://www.pickeringsoccer.ca/lobs and rfps • Frequently Asked Questions-http://www.pickeringsoccer.ca/faqs To receive detailed program/service descriptions in hard copy, please contact us at managerPpickeringsoccer.ca. 3. ThE MARKET INDUSTRY AND MARKEY ANALYSIS According to Wikipedia, "Despite the difference in popularity of their respective professional leagues, association football (known as soccer in North America) overtook ice hockey in the 1980s and 1990s as the sport with the most registered players in the country. In 2008,there were 873,032 footballers, compared to 584,679 registered hockey players in Canada in 2008-09." Source:http://en.wikipedia.org/wiki/Soccer in Canada#History. Major League Soccer,the top tier of the Canadian and American soccer pyramids, has continued to expand and there are now three Canadian teams participating in the league.The CONCACAF quarter final game in March 2012 at the Rogers Centre between the Toronto FC and the LA Galaxy drew a crowd in excess of 45,000 supporters. In early March 2012, Canada was officially named by FIFA as the host nation for the 2015 Women's World Cup-an event that will be held coast-to-coast in five different time zones and a minimum of six different provinces. Clearly,soccer is a growing sport in this country. Closer to home,we have reviewed indoor soccer facilities in the following OSA districts: • Durham Region S.A. • Scarborough S.A. • • Peel Halton S.A. • York Region S.A. • North York S.A. • Toronto S.A. Looking at their existing indoor facilities and doing analysis in the following 3 areas: • Regional area and population • Regional soccer registrants • Facilities availability/service level We are able to make the following Key Observations: 12 • Durham services the largest area and is 43%larger than the next highest region (York Region) • Although Durham is 5th in population,there are only 3 other regions that are significantly higher • Durham is only 9%of the population amongst all the regions, however we represent 18.1%of all registrants ranking Durham at#3 • 5.02%of the entire Durham population is registered to play soccer--the highest of any other region • With 18.1%of all registrants, Durham Region's indoor facilities only represent 14%of the available sq footage- none of which are in Pickering • Of the 165,747 sq ft of indoor facilities in Durham, Pickering's portion represents 0%. The two nearest Durham facilities with limited availability are Carruthers Creek(the smallest) and the DISC(the most expensive) In review, Pickering Soccer Club,as a member of the Durham Region Soccer Association is: #1 in service area to cover #1 in%of the population registered to play in any given Region #3 in number of registrants #4 in actual available sq footage- NONE in Pickering #4 in average available sq footage per registrant Please see Appendix A—Assessment.xls 13 COMPETITOR ANALYSIS There are a number of community clubs and limited number of indoor pitches within the Durham Region; therefore the clubs are constantly competing for the same peak time availability. The decision about which club to join is often based on the diversity and success of the program offerings, but also on the availability and quality of a year—round training facility. In an average fall/winter soccer season, our Club asks our teams to travel outside of the region to continue training and to participate in leagues. As a result some of our member teams are utilizing hours totaling over $217,000 per year,yet other teams must forgo winter training altogether. Indoor Training Facilities used by Pickering Soccer Club from 2004 to present 1. Disc-Oshawa-35 Km-$225/hour 2.Salem-Ajax-20 Km-$165/hour 3.The Docks-Toronto-85 Km-$220/hour 4. Clearlea Soccer Center-Toronto-60 Km-$195/hour 5. MLS Sportsplex-Toronto-60 Km-$150/hour 6. Metro Sport-Toronto-50 Km- $195/hour 7. Mount Joy-Markham-45 Km-$190/hour 8. Milliken Dome-Markham-50 Km-$220/hour &0U( 9.The Hangar-Downsview-80 Km-$190/hour 10.Ontario Soccer Center-Vaughan- 120 Km-$225/hour (Durham) 11.Oshawa Civic-Oshawa-35 Km-$125/hour 12 . Toronto Futsal Center-Toronto-60 Km-$160/hour 13.Golf Dome-Scarborough-30 Km-$220/hour uxteVe ____` \ w York Auras ng CD I S�oukvd.Scu9o9 Remand Caledon Markry P+ck.nn9 + thhtwt Gonngor &ampron 0 0 C C of •tr" •� © \.Toronto _ kilmassugs i Lake Ontario 14 4. MARKETING STRATEGIES AND SALES MARKET SEGMENTATION STRATEGY Pickering Soccer Club programs and services are structured to appeal to a vast cross-section of our community. Our market is not just the players, but all Pickering residents and the family members of participants who are willing and able to support their grass roots club and the registrants that benefit from our programs;without volunteer coaches,we cannot field Recreational teams. Thus, a successful indoor soccer centre must offer a comprehensive series of programs and opportunities that cater to a variety of needs. Although its primary objective is to fulfill the needs of the soccer community,the indoor facility will benefit the entire community. Throughout the year,during weekdays,the facility will be offered for use by pre-school,elementary and high school groups,and seniors' organizations (e.g.,for light exercise,carpet bowling, mom and tot programs, tournaments, indoor walking track etc.) as well as other sporting organizations. This diversity will maximize the facility's utilization,while making it multi-generational and multi-use. Utilization of the facility's time slots, outside of the hours used by the PSC,will be open to other local and regional groups including, but not limited to, league games, soccer practices and events,<field hockey, lacrosse, football, rugby and such other ancillary and complementary uses. TARGETING AND POSITIONING STRATEGY The indoor facility will be used primarily by the Pickering Soccer Club. Historically,a large number of PSC teams have spent well over$217,000 in user fees paid to privately-owned indoor facilities.With the new indoor facility, all PSC competitive teams will have a home in which to train and play during the fall and winter seasons. In 2012 we will be able to field 42 competitive teams. In addition, we will be able to offer new programs to our recreational and competitive players which will drastically increase the number of participants and the number of hours needed to run these new programs. Please see Appendix B—Summary Indoor Sched with Revenue Projections.xls Our marketing strategy will be directed to other sports organizations and community groups in our city and in our region. Sports such as football, lacrosse, baseball,and ultimate Frisbee,for example, cease to train and play during the winter because of lack of proper indoor training facilities. In addition, our marketing plan will also include soccer clubs and sport organizations outside of our region. North-East Scarborough, Markham and Unionville all have strong soccer and sports programs but also lack proper indoor facilities for winter training and winter play. PRODUCT/SERVICE STRATEGY The lack of quality indoor training facilities in our region coupled with the high demand for fall-winter training and playing time will certainly make the new indoor facility a highly sought-after and highly valued commodity. Our market research clearly indicates that indoor facilities that are managed and supported by a large community club can be profitable and very successful. 15 In addition,the ability to section the field in different configurations that can meet the needs of potential customers will dramatically improve the prospect of product success. PRICING STRATEGY In setting our pricing strategy and rental fees we have taken into account the following components: Peak and Non-Peak hours Peak hours(6pm to 12am) are in high demand and therefore we will be able to charge a higher fee. The fees for Non-Peak hours are discounted in order to entice potential customers to use the field during late evening hours and before 6pm on weekdays. Competitor's fees and programs We have done an in-depth analysis of our competitors'fees and programs offerings. Our hourly fees are in line with current market demand and rental fees charged by other facility owners. We are also aware that potential customers want the best value for their money,and thus they will almost always do a quality comparison and rent the facility based on the best price for the best value. In addition to providing first rate customer service,we can offer"added value"to potential customers in the following ways: 1. Provide clean and spacious dressing rooms with showers and lockers 2. Provide a restaurant/Tim Horton type facility where customers can purchase drinks and food before and after each event 3. Provide a quality playing surface that can be segmented into various configurations 4. Provide potential customers with quality equipment that will insure their safety and full enjoyment of their activities. Please see Appendix B—Summary Indoor Sched with Revenue Projections.xls PROMOTION AND ADVERTISING STRATEGY We start the registration process in January by emailing our 4,450, club members and encourage them to register early so they can benefit from the early bird special. We do a flyer drop through the News Advertiser that is delivered to 57,000 residencies in Durham and East Scarborough. 7,500 flyers are distributed through the Public and Catholic School Boards and a further 5,000 flyers were distributed to City of Pickering affiliated groups, Church Groups,Pickering Market, City of Pickering Recreational Centre, Pickering Town Centre,Day Care Centres and the Santa Claus Parade.We also advertise in the City of Pickering Leisure guide which is delivered to 27,000 homes in the Pickering community.We also cross promote with Baseball and Hockey Associations.We also use the 2 community newspapers Snap and the News Advertiser to reach the Pickering and Ajax community Much of the same advertising and promotional strategy would remain the same when we have a dome however there would be a lot more of dedicated specific marketing to adult groups and other groups that would be looking for indoor usage. 16 SALES STRATEGY The Club will inform The Durham Region Soccer Association of its intent to offer all other community soccer clubs in the region available time slots for their teams to practice. Through the Club's Technical Director and Business Manager they would communicate with the appropriate personnel at other community soccer clubs to encourage their teams to rent available time slots. The strategy to sell available track time would be to contact all track and field clubs,Schools and other professional organizations such as the Speed academy to offer available time slots. We are confident that we can provide non soccer related programs in our community and also provide field time for other user groups to fill a significant portion.We have worked and will continue to work with the School Boards to provide field time for their athletic programs. We will provide opportunity for the elderly in our community to enjoy our facility during daytime hours. The PSC will contact all other community organizations that would consider utilizing available indoor space such as all associated organizations that are affiliated with the City of Pickering,We would market and promote our service to Corporate Canada,Senior Groups, Public Service Groups, Day care Centres, City of Pickering, Boards of Education, College's, Universities,Special Olympics, Boot Camps and Scouts and Guides Groups.We would also cross promote with the following sports: Lacrosse, Field Hockey,Volley Ball, Marshall Arts, Ultimate Frisbee,and Indoor Lawn Bowles. This is supported by an excel spreadsheet called "Polish Dome sample" and needs to be cleaned up and made specific to our Club's strategy SALES FORECASTS Please see Appendix C—Revenue—Expense Projection by Month March 13 2012.xls 5. PLAYER DEVELOPMENT Research suggests"it takes 8-to-12 years of training for a talented player/athlete to reach elite levels. This is called the 10-year or 10,000 hour rule," --Dr. Istvan Balyi. The Long Term Athlete Development(LTAD) program is a model created by Dr. Istvan Balyi to guide the athletic development process from pre-puberty through retirement. An LTAD approach emphasizes age-appropriate skill acquisition to maximize the athlete's potential and builds progressively throughout a player's career moving to more detailed instruction as he or she reaches the next level. Children progress through different developmental stages;the LTAD model reconciles athletic development with natural development. An LTAD plan creates a gradual progression where coaches teach athletes the game in stages, rather than all at once, coordinating the instruction and programs with the athlete's motivations and developmental phases. Dr Balyi's Late Specialization Model consists of 6 different stages which will be the standard for soccer development in Canada moving forward.This mandate has come from Sport Canada and will be filtered down and administered to every sport. The PSC has been honoured as one of the top community soccer clubs in Ontario by the OSA, and as a recipient of the Club Excellence Gold award, the PSC is more than capable of providing the leadership, knowledge and 17 support to bring these opportunities to our young players. However, our Canadian climate does not afford us the opportunity to offer year-round programs. Training in the winter months is limited to school gyms and facilities well out of the Durham Region. Some teams who cannot afford the high cost of facilities outside the region end up without training for the entire winter which ultimately adversely affects athlete development. DEVELOPMENT STRATEGY Our past is littered with success stories,our present filled with prosperity in the changing landscape of the game in this province and this country, and our future is filled with optimism and vision for a great contribution to our members and the community in which we live. The PSC has enjoyed a National Championship and has placed 3 players on the Canadian National team vying for a spot in the 2012 World Cup... a testament to the hardworking coaches and the direction and support of the Club. We can provide all of our 2,900 recreational members the opportunity to play winter soccer. (Only 625 played indoor last season due to the lack of proper facilities.) We can provide our 600 competitive players the much needed local facility space to train and develop by providing additional cost-effective training time, and also providing development opportunities for their coaches. 6. MANAGEMENT COMPANY ORGANIZATION The Pickering Soccer Club is a non-profit organization, dedicated to providing a variety of comprehensive programs dedicated to teaching children the values of lifelong fitness, teamwork, leadership skills while leading a healthy lifestyle. PSC is governed by a 13-member volunteer Board of Directors, and operated by four(4)full- time and two (2) part-time staff, seasonal staff, temporary contractors and numerous volunteer coaches, referees, counselors, student and parent volunteers. (For a complete list of job descriptions please contact the Club Secretary) The Club offers a wide variety of seasonal programs which are continually refined to offer our members a maximum of benefits at a cost effective price. All revenues brought into the club are used to offset the cost of programs for our members. Members of the club include the players and parents or legal guardians of players under the age of 18, coaches,team officials, and directors. We also maintain a reserve fund in order to finance new projects as they arise,such as funding our outdoor turf field in 2008 and an indoor facility in South Pickering planned for 2013. Our financials are approved yearly by our membership at an Annual General Meeting and are independently audited annually. 18 MANAGEMENT TEAM Pickering Soccer Club Management Tony La Ferrara—Head Coach As head coach of Pickering SC,Tony's responsibilities include player, coaching, and Club development. Tony joined PSC in 2003 as a part-time Club head coach. He became full-time in 2006 after retiring from his high school teaching position. Tony holds a Provincial B license and has received the Director of Coaching Diploma from the National Soccer Coaches Association of America. He is a former Provincial Coaching instructor and for 6 years has held the position of Coaching Director and Technical Adviser for the National Soccer Coaches Association of Canada. During his 35 years involvement in soccer,Tony has coached at the university, college, high school, and club levels,winning numerous Provincial and National championships. In 1993, as a Provincial coach, he was a co-coach with the Women's team at the World University Games in Hamilton. He has coached London City and the North York Astros in the Canadian Professional Soccer League, and coached the CPSL All Stars against the U21 National team of Morocco and Marittimo of the Portuguese First Division Professional League. Tony was a colour commentator and soccer analyst on CFMT and TLN Television during the World Cups of 1990 and 1994 and the European Championships in 1992 and 1996. Additionally,Tony has been a technical writer for Inside Soccer magazine as well as a consultant and a mentor with a number of youth and senior clubs in Ontario. Paul Jackson—Business Manager Paul Jackson has over 20 years of practical &extensive management experience providing leadership and direction for successful business development. Paul's past experience include ownership of a design and manufacturing company in the garment industry and non-profit experience administering government funded programs to a diverse clientele for a prominent community agency. For the past 10 years Paul has worked in the sports administration field for 3 community based soccer clubs in Mississauga and Durham region.Some of Paul's strengths are but not limited to Project Control Management, Sales & Marketing, Generating Sponsorship Revenue, Budgeting& Financial Management,Team Building& Leadership and Scheduling& Event Co- ordination. Paul also has an extensive Soccer and coaching background and understands very well the challengers that community soccer clubs are faced with in providing affordable and well run programs to its members. Pickering Soccer Club Staff David Lord—Recreational Program Administration 19 A native of Lachine, Quebec, Dave is a graduate of the University of Western Ontario with an Honours BA in History and a Bachelor of Education. His soccer background includes coaching at the Rep level in Guelph in the 1980's and working with the Hamilton Steelers of the Canadian Soccer League in 1987. Dave currently coaches his two children at the Recreational and All-star levels. Dave's background includes working with the Guelph Platers and Owen Sound Platers of the Ontario Hockey League as the Club's Director of Administration and Player Personnel from 1987 to 1996. Dave was the Canadian Hockey League's Director of Information/Special Events from 1998 to 2003. At the CHL Dave directed national events such as the MasterCard Memorial Cup,the Home Hardware Top Prospects Game and CHL All-Star games. From 2004 to 2010 Dave was the General Manager of the Brampton Youth Hockey Club. With over 3500 players,the BYHA is one of the largest organizations in the Ontario Minor Hockey Association. Prior to joining the Pickering Soccer Club, Dave was the Business Manager of the North Mississauga Soccer Club. Nina Cancellara—Competitive Program Administrator Nina has worked with PSC for 6 years and has volunteered as a competitive team manager for close to 15 years. In her role as the Competitive Program Administrator,she is the focal point for all Competitive team administration. Isabel-Rauh-Wasmund—Bookkeeper Isabel has been employed in the role of Accounting/Bookkeeping Administrator for the Pickering Soccer Club since 2003. Prior to taking on the role of bookkeeper, Isabel had many years of experience working in the financial business sector as a Customer Service and Loan's Administrator/Manager. As a mobile bookkeeper for a wide-range of industries, Isabel has routinely upgraded her programming and accounting skills to remain current with the ever changing technology and accounting principles and government regulations. As the Accounting/Bookkeeping Administrator for the Pickering Soccer Club, Isabel has customized and implemented accounts as required by the various program initiatives; budgetary requirements; and/or directives from the PSC Executive. Isabel organizes, records, reconciles and maintains the financial practices necessary to ensure responsible and accurate accountability. She also calculates and processes Pickering Soccer Club payroll and government remittances and liaises directly with the Treasurer with respect to the ongoing financial management of the Club as well as, communicating with the Auditor regarding Year End Financial Statement preparation. With children of her own that have and continue to participate in club sports, Isabel appreciates and respects the culmination of ideas, initiatives,sportsmanship, record keeping and working together as a team in providing opportunities and experiences for our future population. Christine Donaldson—Special Needs Program Coordinator 20 Christine is a 4th year BA undergraduate student at the University of Toronto who recently joined the PSC bringing her experience in working with children to our Club. She has taken courses through Special Olympics Ontario and is pursuing a certificate in American Sign Language and is attending Teacher's College in 2013. Pickering Soccer Club Volunteers Over 100 Competitive team officials,over 400 recreational team coaches, and seasonal volunteers are hard at work annually to ensure we provide the best possible soccer experience for our membership. Pickering Soccer Club Seasonal staff In addition to a seasonal contract for field linking,we have a small number of paid seasonal staff(part time and students)and coaches, summer camp volunteers, and event volunteers for activities including:Club Festival/Picture Day, Movie on the Pitch,the Mayors Cup, parent LTPD education seminars, Recreational Year End tournaments(including MicroFest) and more! Pickering Soccer Club -Board of Directors-Executive Phil Frampton—President Phil has been associated with the PSC for over 20 years as a Parent, Recreational Coach, Competitive Coach, Referee, Referee Instructor, Board member and currently President,as well as playing the odd game here and there! Phil's four daughters have all played at the competitive level for the PSC and continue to play in their adulthood. Phil was first elected to the PSC Board as Head Referee, overseeing the club's referee training, mentoring and assessment programs. After serving two terms, Phil was elected as club President in 2010. Phil has overseen the re-structuring of the club staff, and the introduction of new systems to enhance the overall efficiency of our program administration to our members. Phil's business background is in the IT and engineering industry where he has held various senior positions in Sales and Marketing. He is currently employed in the engineering field working on projects with multi-national customers. Phil brings wide business experience to the club in its on-going endeavors to retain its Gold-level Club Excellence status within the province, and its commitment to grow as a prominent program provider to the residents of the City of Pickering. Corrado Roccasalva-Vice President Corrado has been a volunteer with the Pickering Soccer Club (PSC)for the past ten years. His 2 boys have played with the Club since age 4 thus his involvement began as a coach in 2002. He progressed to coach at the OYSL level as well being part of the Technical Team Staff. Corrado joined the PSC Board of Directors in 2005 as the Club's Secretary. He was later voted in as Executive Vice President where he is currently serving his second term. His responsibilities include the overseeing of current facilities as well being the PSC's contact person with the City of Pickering in our efforts to secure an Indoor Soccer facility. 21 Corrado is currently employed by a National, Packaged Consumer Goods Company located in the city's west end. His 24 year tenure is a testament to his commitment and loyalty, something that has remained consistent in his involvement with the Pickering Soccer Club. In his role as a Sales Executive Corrado manages the day-to-day business of two prominent National Businesses,as such the experience in his field of business has proven to be invaluable to the Pickering Soccer Club. Vacant, Phil Frampton Acting—Treasurer Lisa Fernandez- VP Operations/Webmaster With two children involved in soccer over 15 years with Pickering SC, Lisa has participated not only as a parent and supporter, but also as an office volunteer, a coach and assistant coach, a sponsor,and since the 2008-'09 season, as a volunteer Board member and the Club's webmaster. Lisa has been heavily influenced by years of experience in accounting,administrative support,software training, and customer service management in call centre/help desk settings;environments that are all constantly evolving with new technology. As a mature student, Lisa excelled in the Court and Tribunal (Paralegal) program,simultaneously training in Dispute Resolution and Conflict Management. Given her background, it is no surprise that Lisa is committed to the Club goals of providing excellence in all facets of the programs we provide to our community while promoting and maintaining superior levels of customer service for our membership. Lisa has provided significant contributions to Club projects including the implementation of our current website and the recent introduction of our new Registration and Administration software. Clifford H.Schmitt—Board Secretary Cliff has been actively involved with the Pickering Soccer Club since 2002 as the parent of 2 competitive players working as a volunteer,fundraiser, a competitive team manager,and has held a board position for the past 3 years. An experienced small business owner and manager Cliff has been employed in the Wireless, Urgent Communications, Pro Audio, and Consumer Electronics industries for over 35 years developing significant Business Planning, Marketing,Sales, Project Management,and Merchandising skills. Personable and direct, he latches onto a challenge with tenacity. A Microsoft Office expert with considerable IT experience, Cliff's biggest assets are his ability to analyze and develop strategies to creatively overcome obstacles, his proactive ability to plan, organize, and follow up make him a valuable tool to manage customer and supplier relationships. Employers and colleagues will attest that he is strongly engaged, is service centric, resourceful, and determined. Pickering Soccer Club Board of Directors Gord Smith—Boys Competitive Director 22 Gord has 25 years of experience in the high tech sector with a number of leading software and professional services firms. He has held positions in Sales, Marketing, Industry management and Operations with leading firms such as SAP,Siebel Systems and Deloitte. Currently, Gord is a partner of Ideaca, an IT consulting and advisory firm with offices across Canada. He has been with Ideaca for over 5 years and is responsible for operations,sales and national marketing. Gord has been a longtime supporter and volunteer of the Pickering Soccer Club and has coached with Pickering for the last 8 years at the competitive, All-star, and house league levels. Gord has a BBA from Wilfrid Laurier University and MBA from the University of Windsor. Gord also is a member Alrtuvest Board Match leaders program for non-profit boards. Franco Taverna—Boys Competitive Director Franco has lived in Pickering since 1994 with his family. Franco joined PSC as a coach of his son's U6 recreational soccer team in 2002. Since then, he has coached both recreational and competitive soccer the last 10 years. He is currently a team official for his daughter's provincial level OYSL U14 girls'team, and will have another soccer player joining the club when his 3 year old son starts playing very soon. In 2006, Franco joined the Board of Directors and has served as Girls Competitive Director ever since. Along with the Boys Competitive Director and the Club Head Coach, Franco has worked to enhance our Competitive program, providing many new programs aligned with the CSA's Long-Term Player Development Strategy. In the fall of 2008, Franco founded the Pickering Soccer Club's Special Needs Soccer Program that has since grown to 50 athletes and a like number of volunteers. The program caters to children and youth with exceptional needs; providing 1:1 coaching and mentoring. The program was awarded a large •Ontario Trillium Foundation Grant to grow and develop standard practices for athletes and volunteers. It has become a model program for other organizations to follow to provide much needed opportunities for community members in the most need. Franco was awarded a 2011 City of Pickering Civic Award for his work in the program. Franco is a Lecturer at the University of Toronto in the Human Biology Program. He teaches courses on Neuroscience, Health and Disease, and administers the undergraduate research program that provides 110 students with opportunities to engage in research projects in science labs across campus. He earned a Ph.D. in Molecular Neuroscience from the Faculty of Pharmacy, University of Toronto,and was a Research Associate at Mount Sinai Hospital for 10 years prior to beginning his lecturing career at the University. Liz Keen—Indoor/All Star and Events Director After moving to Pickering in the winter of 2001 Liz's daughter became a soccer player the following season. Right away Liz started to volunteer as a Coordinator,and not long after, became a Director (volunteer board member). Liz started coaching in the Indoor program in 2005 and has coached a team every year since then. She also assists with summer coaching. Liz's daughter is also involved in the All Star program where Liz serves as a co-manager of the 1996 Girls'team. Liz has also been involved in the Guiding movement as a leader and Trefoil Guild member for several years. 23 Liz also has a son who plays hockey and Liz has been active there as a team Manager when he played in the Select program. Currently employed by a plastics manufacturer located in Scarborough, Liz's 23 year tenure there is a testament to her commitment and loyalty,something that has remained consistent in her involvement with the Pickering Soccer Club. Liz has good organizational skills and a good understanding of accounting which has been of help to the Club in ensuring that her programs are all self-sufficient. Liz, along with staff support, initiated the now annual All Star Friendlies in 2011 where All Star teams from various areas in Ontario can come together to play at an elevated level in a non-pressure environment. Roz Lavoie—Special Projects Roz Lavoie has been a soccer volunteer for over 12 years and has been associated with the PSC for over 9 years as a parent,team manager and Board member. She continues to manage her daughter's senior women's team and also manages the Club's GK Program. In 2009,she was awarded the DRSA Volunteer Recognition Award for her contributions that including the work she managed to make the PSC one of the first Clubs to receive the Gold level Club Excellence Award. Roz has over 25 years of practical &extensive project management experience providing leadership and direction of technology implementations, as large as$20million. She is currently employed by a major financial institution. Mario lozzi—Head Referee Mario has been an educator for twenty-seven years;the last twenty-four years have been at Dunbarton High School (mathematics). Mario holds an Honors Specialist in Physical and Health Education degree from the University of Toronto as well as a Special Education Specialist certification from York University. Mario has been involved as a volunteer in various roles at the Pickering Soccer Club since 2006 and the Club's Head Official (referee)for the past 1-1/2 years. Mario was re-elected at the 2011 AGM for another 2 year term and enjoys the challenge his time consuming role with the Pickering Soccer Club offers. Gino Sgovio-Micro Director Gino has lived in Pickering for 30 years and has two daughters who play with PSC in U7 and U13. Gino has been around the Club since his childhood,growing up playing within our Recreational,All Star and Rep programs. He was coached by his father, a big soccer fan,and grew up with a soccer ball attached to his foot. From the late 80's Gino has been an active member of PSC,taking a break after college and then returning to start coaching his own kids as he watched his family grow. He also continues to play and has joined the newly started PSC Recreational Men's league. Gino plans to continue coaching with PSC and to grow his coaching portfolio by adding coaching certifications and further developing his understanding of the game with an eye toward coaching within 24 our Competitive program once his own kids are older and decide to move on, or start volunteering in the club as he has. As Director of Micro Soccer for U3—U8, Gino supports the LTPD vision of building athletes at young ages and promoting fun first through the sport of soccer. Working with the Speed Academy to provide regular sessions for our young teams guiding them to run,jump and throw with a variety of different fun games,Gino aims to ensure every child benefits from 100%participation within a team sport. Gino is self employed as a Realtor for TRECO Real Estate and typically sponsors the teams his daughters play with. A very community driven resident of Pickering, Gino also ran for local office (Separate School Board Trustee) in the 2010 election. • Lisa Soltermann—Mini Director As Mini Director at the Pickering SC, Lisa takes responsibility for the boys and girls recreational teams between the ages of 9 and 12. Lisa has been involved with the club for over 10 years as a player, coach, referee and a board member. She has been playing soccer for 25 years starting off as a recreational player and later moving to the competitive side. She has coached recreational girl's teams between the ages of 8 and 10 for 8 seasons. She is currently a District Referee with the DRSA as well as the Pickering SC. Lisa is also on the Discipline committee for Pickering SC and for Durham Open Ladies Soccer League (DOLSL). Lisa attended Trent University and graduated with an Honours, Bachelor of Science in Psychology as well as a Bachelor of Education. While at Trent she played on the varsity team, and was team captain for two of her four years. She is currently employed as an Occasional teacher in the Peterborough Separate School Board and the Durham Separate School Board. 25 • MANAGEMENT STRUCTURE AND STYLE Pickering Soccer Club 2011 Board,& Staff rEff President Board Boys Girls indoor, tournaments competitive competitive &Events Pas TRrne Executive VP Treasurer Secretary Vice President Operations I Micro Recreational Recreational ---- Recreational Full field Mini field Past Head Special President Referee Projects Business Manager I-- Head Coach I Recreational - Recreational& Administrator/Volunt Campetlee__,admnmremr Player Technical Team Facilities,averm eer Coordinator development --_ Website and ' Spansorshic& District/Region/Lea Summar Ca Ceenh Training Special free. Shared based on mP . Bookkeeper Media stream goes Recreational Competitive Registration/Sport Specified Registration/Sport Clinics Coaches Inve ntary Branding avv/AIMS 112 nts Saw/Alms Barre anon al Temp&Seasonal Tournaments Discipline Staff excluding Funs' Academy • Staff Training Fundraising I coaches Team Creation Screening ( TeamdccounO Juggling Club Showcase IT&Phones Maintenance IVolunteers 1 } Rep 1`exc I udirg toadied Irvoiciag `—Pan orsh ipifu ndr Purchasing Facilitat airings Game,Ref&Field Scholarsh' & &Gym Scheduling Uniforms showcase Program Board Meetings �5 M3rag.mEYlt ?wards OWNERSHIP The Pickering Soccer Club is a non-profit organization,wholly owned by its members. 7. OPERATIONS In the regular course of business PSC registers member applications for the relevant season (indoor or outdoor) and the program they wish to pursue. Registrations are completed on line at www.pickeringsoccer.ca via SportsavvyTM or in person at the PSC office. Online payments are accepted by MasterCard or Visa and walk-in registrations(at the clubhouse) may be done using cash, Interac(debit), MasterCard,Visa,or American Express. With registration sufficiently under way, our experienced Club administrators use an administrative and scheduling program (Sportsavvy)to rate players, assemble teams,track screening and certification processes, assign coaches, schedule games,assign referees, manage and assign facilities(fields and gyms), and prepare team/game paperwork(rosters and game sheets). Sportsavvy even enables the administrative staff to communicate directly with specific user groups. 26 Our Special Needs program has unique scheduling requirements in that the locations at which they practice and play must be those which are fully accessible to a range of distinctive needs for our athletes. Just as their activities are tailored to provide a special program with a 1:1 coach to athlete ratio,the coaches and program volunteers have specialized training so that they are ideal to provide the best experience possible to these gifted participants. Tournaments operated by the club include an end of season Microfest,our Youth Year End Tournament(for Mini and Full Field age groups),the annual Mayor's Cup and our newest annual tournament, our All Star Friendlies. Some of our tournaments are operated based on a fee for participation while others are included as part of the season program fees. Every recreational member of the Pickering Soccer Club experiences a festive year end atmosphere to cap off their season of fun! Players enrolled in our Competitive programs play and train year-round. The outdoor competitive soccer season traditionally starts around the end of May and continues to the end September.At the end of the outdoor season,following fall tryouts, all competitive teams move into an indoor training facilities to continue to develop their skills and prepare for the next outdoor soccer season. Competitive players at various age levels enrolled in our programs have the opportunity to represent the Province of Ontario and the Canadian National Soccer Team. In addition,a large number of players train towards gaining placement in a Canadian University or College,obtain a scholarship offer to U.S. Universities or Colleges,or play professionally in a Canadian or International League. OPERATIONS STRATEGY From our location on Bayly Street, with a full time staff of four, our Club delivers developmentally appropriate recreational and competitive soccer programs utilizing the skills and commitment of hundreds of volunteers supported by a dedicated professional staff. We are an equal opportunity employer. Our operations will be relocated to the domed facility as a cost effective way to maintain the predicted hours of operation. Given that the facility may be open for as many as 18 hours daily on Saturdays and Sundays, additional supervisory staff and reception help will be required. As illustrated in our Organizational Chart we have two club administrators, each responsible for a line of club programs and their administrative requirements. However, as it pertains to our field scheduling for all of our in- house program needs AND our external league needs, we rely on one individual to oversee the facility scheduling. The other administrator becomes a "back-up" to the lead role. With an excess of 350 teams needing a place to play over a 16 week summer season or 26 week winter season, we rely upon the precision and accuracy of this role on behalf of the whole club. The SportSavvyTM facility scheduling module provides our administrator with a powerful tool to perform this vital function. Both outdoor and the new indoor field bookings will be managed during our regular business hours through the current administration stream for PSC competitive and/or recreational programs as well as those from outside user groups. A master facility schedule for the Club will be maintained for all facilities/fields and will track facility time slots. Facility slots can be allocated by quarter, half or full field. If necessary,each field segment can also be blocked off for specific schedule restraints. 27 SportSavvy also provides dressing room scheduling, manual single game scheduling including the ability to re- schedule from rain outs, as well as tournament scheduling. With such a robust tool, PSC is able to track full- or partial- field rental revenue, with the ability to oversee club-wide booking assignments. This enables us to identify any double-bookings and if applicable, reallocate any un-used facility time slots either indoor or out. SCOPE OF OPERATIONS Operationally, Pickering Soccer Club processes over 4450 registrations per year in a typical year. Though subject to new offerings,we traditionally offer the following programs: • Competitive Outdoor(Summer) • Competitive (Winter) • Recreational Outdoor(Summer) • Recreational (Winter) As shown in section 2,each of these divisions has been sub-divided further into specific program offerings. With the introduction of an indoor soccer centre,we will expand and improve upon our current programs as well as establishing new ones that meet the growing needs of the soccer community such as: • Expanded the current Recreational and Competitive programs—fall and winter • Introduction of evening Adult leagues U19+ • Introduction of Youth leagues U12-U18 • Run,Jump,Throw for U3-U6 • New winter Recreational Academy program for U5-U12 • New LTPD development programs for youth aged U7-U12 • Holiday programs (i.e.: March Break,Christmas, Family Day) • Physical literacy programs • Running track for speed training ONGOING OPERATIONS As a non-profit organization, Pickering Soccer Club is bound by specific legislated operational parameters. Further, the ongoing club operations and management by the Board of Directors and employees are guided by extensive policies and procedures which may be reviewed in detail by clicking on the links below. Pickering Soccer Club By-Laws Pickering Soccer Club Code of Conduct • Pickering Soccer Club Policy Manual Pickering Soccer Club Zero Tolerance Policy OSA Discipline Policy 28 As with all of our fully disclosed policies, any new policies specific to the Dome operations will be created and approved before the official opening in 2013, and will also be made available on our website. OPERATIONS EXPENSES Please see Appendix C—Revenue—Expense Projection by Month March 13 2012.xls PERSONNEL In addition to moving our main office and staff to the dome we anticipate the addition of one (1)facility supervisor and two (2) part time seasonal staff to extend the hours of operation to allow access to the dome during booked times throughout the day and evening. We are estimating the dome to be in operation 7 days a week, 16-18 hours per day during the peak indoor season. Scheduling of the facility will remain within the domain of our experienced administrators. LOCATION The City of Pickering has acquired property at 1995 Clements Rd, near the intersection of Squires Beach Road and Clements Road, earmarked for their new operations centre. The City has allocated approximately 5 acres to be the home of the Pickering Soccer Centre. Given the proximity of the soccer centre to the operations centre, there are expected synergies between the two facilities,for example, parking, lighting, landscaping. With the industrial landscape of the neighborhood, an air-supported structure accompanied by a clubhouse is a feasible cost-effective,solution that conforms to the requirements of the area. The"bubble" totals 100,000 square feet and the attached brick and mortar structure is expected to be 7,000- 8,000 square feet. With the proximity to the City centre,the facility will be easily accessible by car from highway 401 and from the 407 to the North. Durham Transit buses run regularly across Bayly Street and Clements Rd. is 1 kilometer south to Clements Road. FACILITY EQUIPMENT Primary equipment anticipated to be acquired specifically to run the dome: • Turf grooming brushes • Scoreboard and clocks • Mesh curtain dividers • Player/fan benches • Portable goals—4 full size and 8 mini SUPPLIERS Current Key Suppliers to the PSC: • 29 • Axis Sports Group (Admiral)for our apparel and equipment needs • SportSavvy for our Club Administration and Program Management • RAW Web and Email Hosting • EC Help for Webmaster services • Sporting Images for our photography needs • Nothers Trophies and Premier Trophies • Director's Insurance and Property Insurance are both provided through Hub International. CREDIT POLICIES - We do not have a history of borrowing, nor do we extend credit as a Club. Bad debt historically tops out at no more than 1%of our total revenues. Our Competitive team finances are closely monitored with each team running a standalone budget and bank account. - The Pickering Soccer Club procedure requires that expenditures anticipated to exceed$100,000 must go to Request for Proposal. We post any RFP's on our club website. Budgets are approved annually by the Board of Directors, and as a general practice any expenses that arise that are not already budgeted for must go through the proper approval process. By Law 8.7 regarding Budget Revisions stipulates, in part: No change may be made in the budget approved by the Board of Directors of the Club, nor shall any specific budgetary allotment be over expended by more than 10%of the budgetary amount, nor any transfer of funds between specific allotments be made without approval by a two thirds (2/3)majority vote of the Board. LEGAL ENVIRONMENT The Pickering Soccer Club is a member of the following governing associations: The Durham Region Soccer Association,The Ontario Soccer Association,and The Canadian Soccer Association. As members in good standing,we are directed by each organization's rules and regulations. A by-product of these relationships is that we benefit from arrangements for group insurance and if necessary, legal assistance. 30 8. FINANCIALS The PSC is a non-profit organization that has operated on the basis of accumulating small surpluses to ensure its current needs were met and to help fund future capital expenditures. FINANCIAL HISTORY AND ANALYSIS The PSC revenue has more than doubled in the last 10 years(2002-2011)through the addition of new programs and increases in member registrations while keeping annual registration fees low and controlling expenses. Meanwhile we have steadily allocated funds to our facility reserves, allocating funds in 2007 for the outdoor turf field,surviving the effects of the economic downturn in 2008-9 and restoring the reserves to former levels. Over the past decade our Revenues/Expenses are as follows: Fiscal year ending September Revenues Expense Reserves 2002 638,365 588,774 355,629 2003 654,842 592,589 410,003 2004 743,328 723,615 340,338 2005 841,623 788,389 397,148 2006 782,464 827,704 359,288 2007 944,232 989,943 325,037 2008 1,159,742 1,207,574 281,851 2009 1,145,672 1,159,189 190,334 2010 1,305,291 1,226,056 269,569 2011 1,306,670 1,250,371 327,869 Ongoing improvements in financial management systems of the club and in the club's procedures and processes have occurred as well as adding a contract bookkeeper. For example, in 2009-2010 fiscal year the club initiated a new competitive team banking process. In the past,some competitive teams,which are funded separately by the players and their families,failed to fulfill their seasonal financial obligations leaving the club responsible for the shortfalls. CURRENT FINANCIAL POSITION The Pickering Soccer Club's audited financial statements for the fiscal year ending September 2010 and September 2011 are attached. Please see Appendix D—2011 PSC Financial Statement For the 2010/11 fiscal year,the PSC's revenues exceeded its expenses resulting in a surplus of$56,299. As of September 30, 2011,the PSC had a net asset balance of$327,869 of which$262,926 was allocated to the Facilities Fund. 31 The PSC approved its 2011/12 budget last December. A total of$1,387,875 was budgeted for revenues and $1,350,067 for expenditures.The Club's anticipated surplus is$37,808 of which$23,200 is to be allocated towards the Facilities Fund. Although the PSC operates programs throughout the year,the Club's cash flows and collection of revenues are influenced significantly by seasonal factors. In the fall and winter months,the Club experiences a net cash outflow as a large portion of its revenues are collected from February to June for the summer soccer season. In the winter months,a number of expenses for the summer soccer season are prepaid which also contributes to the negative cash flow. During the fall and winter months,the PSC is required to use a large portion of its net assets allocated to the Facilities Fund to meet the Club's cash requirements as discussed above. Once the bulk of the summer soccer registrations are collected,the net assets are returned to the Facilities Fund, which typically occurs in April or May. The PSC's 2011/12 winter programs are coming to a close and their financial results are very favourable. Program revenues have either been reached or exceeded and overall program expenditures are within budget. OPERATING FORECAST This operating forecast is based on full operations commencing by the first week of October 2013. Opening the facility for business by early September is crucial. We will have moved our offices and warehouse to the new building and have set up all fittings related to the soccer field rentals. We should dry run the field rentals and use of the brick and mortar for 2-3 weeks by the official opening date(October 1, 2013)so that we can work out the kinks. The PSC budgeting process that begins in September of 2013 (for the 2013-14 fiscal year)will incorporate the estimated facility fees to be collected prior to the October 1st start date. The PSC will begin marketing, advertising, and establishing leagues in the spring of 2013 so that all available peak time and non-peak time space will be presold. Please see Appendix C—Revenue—Expense Projection by Month March 13 2012.xls Our facility financing is covered by the revenue sources that do not include those cited below: • We anticipate operating a snack bar service during peak hours and have allocated space but have not included any revenue from sales projections at this time. • We plan to offer strength and agility training and the facility plans include track which will also be available but we have not included any revenue from sales projections from this source. • Sponsorships will be actively pursued once we have the go-ahead,and funds will be raised during the period between the facility approval and the grand opening. • Our facility financing is covered by the revenue sources cited below: 32 o The club has projected$163,020 in monthly peak time facility rental income over a period of 30 weeks for an annual total of$1,059,630 o The facility will operate at approximately 90%capacity of peak hours and 30%capacity of non- peak during the fall and winter(October-April). During the months of May and June,we anticipate 10%of the peak time to be utilized. Please see Appendix C—Revenue—Expense Projection by Month March 13 2012.x!s BREAK-EVEN ANALYSIS Please see Appendix C—Revenue—Expense Projection by Month March 13 2012.xls INCOME STATEMENT Please see Appendix C—Revenue—Expense Projection by Month March 13 2012.x!s CASH FLOW Please see Appendix C—Revenue—Expense Projection by Month March 13 2012.xls 9. CAPITAL REQUIREMENTS The total cost of the facility will be$4,900,000 and will be repaid to the City by the Pickering SC at a cost of 3.5% per annum payable over 15 years at$35,222 per month. The PSC will receive a mortgage for 100%of the facility loan. The facility loan will cover the domed structure, the 7,000 sq.foot attached brick and mortar building, as well as all access airlocks, lighting fixtures, HVAC equipment, and any other mechanicals required to bring the complex to a fully operational (and fully accessible) "move in" state. The existing Pickering Soccer Club facilities fund will be used as a contingency fund to cover startup costs and to acquire special fittings that are not covered by the mortgage such as: • Reception area/dining TVs, advertising and information system • Emergency signage • Electronic and wireless communications systems and enhancements • Bleachers • Staff uniforms • Special fittings for other sports as required • Food and beverage equipment • Office furniture 33 ft.® I K/ P RTU 1TY Opportunities: • The facility will be offering one of the few full field rental opportunities in the GTA and will be a domed full field (270ft x 375ft) and a 60 meter,3-lane speed track. Any smaller sized field and our numbers will be dramatically affected. • PSC will allocate a portion of any proceeds to a facilities fund every year that will be used to accelerate the early payment of the mortgage if possible. This apportionment of the proceeds allows us to set aside funds to address maintenance and prepare for future replacement costs. • A 7,000 sq.foot permanent structure will be attached (office,change rooms, etc.) The PSC will relocate their Clubhouse to the brick and mortar office space. Our current rental payments are $4300.00/month for 1735 Bayly St. • Property taxes will be waived by the City of Pickering, education and the region. • All utilities connections, all building permits, all consulting fees,site surveys,soil samples, and design fees will be covered by the City enabling the PSC to maximize on revenue and repayment obligations • NOTE: Utilities and maintenance have been estimated based on information from other comparable facilities and we have used an equal billing payment Risks: • If interest rates rise, payments will be affected. • If the above agreements with the City change (taxes,utilities,etc.)our profitability will be impacted. • The PSC believes that there will be minimal risk to filling the peak-time hours with our current programs and members. Any risk could easily be mitigated by opening time slots to other clubs, communities or individuals. The competitive risk is also mitigated by the lack of field time available from any other facility in Durham to anyone outside their own club.Our own teams will have a cost advantage by training, not to mention the reduced travel cost. Quite simply,the demand far outweighs the supply. • Failure to meet the deadline and be moved into the facility by September 2013 and ready to rent the dome space no later than October 2,2013 will jeopardize the achievement of our revenue targets. • Peak time hours must be run at 90%capacity through the winter(October-April),30%capacity in May through September to meet revenue targets. • Any change in HST relief. 34 11. APPENDICIES APPENDIX A Assessment.xls APPENDIX B Summary Indoor Sched with Revenue Projections.xls APPENDIX C Revenue—Expense Projection by Month March 13 2012.xls APPENDIX D Winter'11-'12 facility use and Cost to PSC teams.xls APPENDIX J Competing Clubs and Facilities.xls APPENDIX L Indoor Facility Construction Costs.xls APPENDIX K Energy Consumption—Dome APPENDIX I 2012.03.13 HUB Intl Ins APPENDIX E PSC Sept 2012 Income Statement.xls APPENDIX F 2011 PSC Audited Financial Statement APPENDIX G 2010 PSC Audited Financial statement APPENDIX H 2009 PSC Audited Financial Statement APPENDIX M Mortgage Payment 4.9 million paid weekly 15 years APPENDIX N PSC LTPD 2012 (see PowerPoint in soft copy) 35 >. c Ln ,.c (-,J (_-) '3 ,-, CO 0 C .:‘:c0:C _•C C C 0. CO 0 CC a C 0_ O c0 6 0., V „r)ri N o� a Ql O'3 4 , Ol CO 0 a ip O O O C1 O O • C 0 0 0 0 0 0 m 4C+ CO tan'— O O LID 0 0 0 LD C Q) co' N f- co tI1 LIl G` C f9 ice, CC • O O Ql m m c-1 Q: 4.. 03 if) rl N lD 0 Lfl N �--I lD Cl : LSD LU N O LO lD (N Y ,� Y 0 >. `J- r-+ N C a C _0 o CD CD CO cr n. C cc cc + v ,., > a C u m . LD Cr - �« v v, N 0 U- CO o 0 CU CO C 0 0 v > o sD o v1 m E pA o ++ o 0 0 o o U co ft; L!'1 lD CY Ol ,-I r� rn C c > y., L. -1 1n Y c = Ct Cr O 01 N O LL vYi N C Cr. a, 0.0 0. in � Sri M r+ r-i Li-) a- •ao N co v1 cc al 0 ------ (/) a, (.11 CC L a CG Q 0 U ru>-. U o o o o 0.1 d-, 0 4+ i-I O's O N CO — CO V) co (13 f0 O C r Cr) `-1 O f� L!"1 C ++ Q 0 cY N N M \ 00 LL \ a' N O c^v ,i O \ •L v o LL ,--+ .--I N M `� r-+ O G cCi '- VI 0 0 0 0 0 0 0 r` Lf 1 (N co M 03 C ,n `" • U 4_ 0 0 O 0 0 0 0 a, �' r-+ N N O co C) +-+ a, u C 0 0 0 LU 0 0 LYl pA I- CI u1 r4 O m ID ct M O O O i co as to O CO t\ N ✓S to Ol Ct LO N M c-I C a) 5 0) rn co 0 7r N m Cr N oo ,n o 1 (N (7.,.,-, —I �--i o QS Ol d' O N ro .� �--I OO '-" c-I N N N L V1 +' al LL U V) V) V) C C C O 0 0 - • u• Q 'u Q .0 Q O o N Q Q Q O O LU . • < O O vQi • Q Q vl til Q vi vi Q .� vi vi Q ,� vi ro C v r9 a, 0D C Y Q v C ate, ? CO i < 41 o. C 01 O 0 L in 0- C CC O O O •- vi a O 0 �' 03 0 Y 0 0 -• 00 0 ._ 0 0 *' pa 0 Y L ro a, r 3 E L o a, >- 0 a a> > v __ t C — N cc .Q = cc t C — v co __ cC _a O - cc Y i O co cc -C L Y O ra u -� Y ` O ro u no 0 L L 0 (o C, L L a..■ _ a) L L .N O u 0 O O O O O u CO O O O O > > u 0 O O O O 0 v1 0 >- z H F'- ,,9, Li v1 a } z f— I— Cr, 0 (n a r z 4— H V o E / k 0 C /_ . / / / ° c ( _c g _ / / >. e 0 _c . § ad > ® co \ / / C \ / / cu cLi cu 4.4 / < � ® 2 m kE as ° a) / / § & Mt km cf 3 $ L. I— _ / 0 k 0 % @ a) , > •§ § § 0 2 2 f . # ' 7 ( § u k ® « 0 cu %co- / � ° E. VI W ° m $ p C R 2 2 a) ° k % E o ° 2 C t ? 0 \ J m § v k 2 a U u $ m cc b 0- 1 7 U ® a >- ° -0 o 3 - cc v = ° / 0 = \ CO ( a ^ k Cli v 5 m _c 3 a - a co � ® c U " m 2 % / o CD / / . / 0 k # ƒ o / ' .E ƒ o k m E ' m -D C 2 E C co / k k cu 0 k k E o a ~ ( \ k 0 k 7 > a 2 0 a E IA' g. o % 7 c C 0 E t 7 - 2 4t » 9 a) _c co 2 — 3 —. ~ J L 0 ' \ CD « » U E _� C 2 \ E k 0 N E _ ( a) 2 / 2 / / 0 ° - , k % k / . k 9 E C / v)tn o 7 / , E / \ / £ .$ _ ® G @ t @ 2 m c c L & q ± k * LE * * 2 * * a) * 2 E S 8 0 0 °o c 0 0 0 m o 0 0, 0101 Q 'w v ry m G c c - r,;,1,7„--.1- 1-- I a ON 0 m m y 3 3 3 N E m o ° ° o o b• o o Y V J 2 o o .5 o o 5°i o 0 0 0 :' ? G ,, o -o- -• J J O 3 c a a° a a_ 0 0t O, 0t m a a .n .o g, g 'p —0 0 0 o Z o 0 o Z o 0 0 m ¢ o o " . . . . L.' 2' C.' E 'O 'Ot E 'uOGO 2g C C C _a W Ot� �� O O O O nn I .2 .2 .9 W W ,��: v J J U n n i G C G 5 O th 0 o O O C O O a s m i o °0 0 c c e w ¢ f;„'-z,„: m e T006 3 3 3 '" m0 m0 m ii. 2 ` o` 0 0 3 3 m E Y 71 r,'-1 • a v 0 0 0 0 a o 5 o 0 0 3 v J a o °w a o v N a a a an c N = _ ` "—a Q 0'0 0 0 0 0 0 0 0 0 0 W " " d v `g a a t Cr. s a a a a o -c c " '" - o 0 0o O t y . o ««H u �,.L1 aci «««« j c E m m °o `" ,. y+ rnaa0 O .G EOOz EO 'O 'O 'O a a Q o I c c c a, a?+ o 9 _ " _ M ra = 36- 33 3 3 0 3 tL82;.m o>- n m O 0 7 0 m m nDD I 0 0 0 0 'c 0 0 0 0 a a a -017 . 13 w v g g C C G 0 ° O p l7 0 0 0 , N .2 .2 .2 '. E m 1 m a �y o ° c ° °o ° °o a > » j - ° t t L v J o o v „� o ,� o 0 o a c a s '�-0 0 0 0 0 .2.6., 0 0 0 0 o Q ,�— o ° a o 0 0 O a a t awl C 0- 0- 0- 0- 0- 0- - Q+ N ` O �D O l° - ca h E «2H U ««H UA.A-«2' Sccc cj � EE 'o ,y z• C C C O U Q p V U g E U tJ tJ L% p W W W d 5 _ = 6 a m▪ m m o ."- 3 3 m w m is ^' 0 0 0 —- - °o o 0 a o O o a a ° °o °o°°o 01010% 9 . 00 ¢ v( 1. 3 3 3 c `^ '^ m m m l' a o °1 3 E a " c N m " " " . . J 0 9 0 a o j o m C7 _ O ° 1' E", a w o o °u o o a a o LL u 3 v N J N o c a rna o, arn °� .° N °tg 4 0 0 d d .°G rC a` C ,C rO Q d C a` .l7 I O o 0 0 C C C C U O q U U c E V 0 0 0 p £ m y y 2 2 2 2 _ a Vi = "' xw oa un m m m a n " — y n n n 3 3 3 a c n Y C ✓1 N -9 -9 -9 9 u LL D O O O O O O O O C O Oo O O -00 ,= -0 5 °v n III o 0 0 0 N iii t, t7U' 2 ,22 '" '" M > c° N c° ^ m " 3 3 3 4.3 ..=,. v " 'E N n Q) x a _ a ° ~ j J o o ° t o o v t o o a o = j j j °1 01 °1 °1 9—0 000 2' o °f o Z` a o °' o t ,., ,°n ," v. a /V� p o a a z a` v t n a` n a ;co_ " " " " o e o q U V 1 C N i Lam',L�'61 « L'N U , ««« .i,3" C C C C d C C C O a a cm O u t E u Q t E u U a a r w w w u 2 `e 2 2 I '� G G G a_ _U ° y•a 3 3 3 = W = W c s u l7 l7 ■7 n c 3 3 3 °a 2320 n v •V 999 J rvnn t CD 7 7 D 3 LL IF L t O E E E E E E E E E E E E E y 0 o E n n n S °0 0 00 a o z on o 00 °o, o0 00 0 ° o °. ° ° i a Ml's o y o t7 _ o■ C E E E o o E E E E E E E E E n j o- i v E b E o 0 0°0 R °o °on °on on o 0 a °on on °on °o _ o E CO ° o .v Z ti ry m 8 n o U a 9 v m o q' t_ t U U .i _ _ _ O "yi a a El ,. 8000 000 d a • gig „ „ „ „ „ z a 1" san sssssss m a a a a a w w Vl 7 0 v m a z a z w D a a o 0 0 0 0 = ~ 3 3 3 3 3 3 LL d 3 LL LL LL LL LL n> S ^> cc cc cc cc cc cc cc ° 0 0 0 0 0 c °0 0 0 o 0 • N E n E o o E E o ` ` > > m m m m m o m m A G 3 ° ° 4 0 0 0 LL LL LL ti .i • 'n - 9 v 2 .v .9 c c c c c c o •• > > > > > c 2 2 2 w n n n ^y n n> n n EE o o E E E E E E E E E E E E " 1O o o n n n n o 0 0 0 0° ° o o q 00 o z ° 9. 9. 9. °O E E o 0 E E E En E E E E E EE ° ° °o Z 8 3 °0 °o, °0 0 0888 °0 °o CO o r' a m o ti `o E O o f _ _ w w m m N gig m m Na NNNry m o, r $o w w w w w ...w w w 0 w 0 w w w w 00 00000000000000 MN ,00000000 , ,,,-1 . , . pppp000000 ci o ci v ai n 0 0 0 0 0 0 0 0 0 (O m i O N _ N m N T.0 0 0 0 0 0 0 N 0 B O N D p a a m n ry m w Om C. E ,),.......-,c,M o<(O t� m m N N N ww N^0 0 M 2 08 mw w ww 69 W 6.1 w 9 .... w w wwww wwwwww w w w w c 0 0 °o o m • u ' N ' ' C O G ` '0 R °o N H �' a m�0 E M• O O m r N Q w d N } m m t- N = o m m C W O w w w w w w w w w wwww w w w U'tF g m ° w w w w m m y m 0 00 m°a°> t 5 E 2 a u c_ 0 0 o m 8 8 O w N h 05 69< 0 o N W 0 0 0 66666 ' N 8 '-° °� « 0 49 O (A no° s m N y C C J C ' N W a < 'N Y r'1 n N<m of co b O w C 0 U m D C .. ..F- 2 .... w w w w w w m z 3 'o E c t e g E o o o N m U o w wwww www w w QU' ^r.r.V_U' UU F- 2F-x r c 3 O w w w w N N c oo . . . . 00 o h O o < U m e < m n N m w a 0 < - m m C m m 9' w w wwww w w w w w w w w w w w c E m °o 8888 8 m m 8288 8 m X °o° ry a o t' ; °v°° a n e m N " °a£ m o m m m ,,. LL3 c 19 ,-N m o° = • a a x w w w w w w E w w w w w w w w w w w w w w w c m n m Z N m o n n 0� o v o ° °°° 2 ° Q m m q m i vN N n vm S d, a • 0 a o o T p • i x a 0< a v v m n ry m w m m o c' o E c 5 a rcU E� a E = 0a 1= E w 2= w w w w w w w w w w wwwwww w w w w a m 1 m 3 T O E s 9 a °o N a a O 0 C 0 0 N m $ U W n (N o 0 0 h N w M a y FIN m f � a°o ff c "� 0 mnry°n mw m m E wa 0 n am mc J g 2 oy N. m 9 E= w w w w w w w w w w w wwwwww w w w w m ii m m ; m aci LL ° ° 88882 °° >,2 E 3 6,',5 5 8 m m x _, ry N ° y T LL m 0 0 0 ° ° a >.9 o n d v v O 4 m n N R m N m m Q m(n C m o e, g m S K 2 , 0 0.6 y mg 4 U m O ._ E m 2 Q w w w w w w w w w w w w w w w w w w w w T A d 3 0 n m a ' "0 ,'0'm wE m z m m 0 m a m O m ce O °°°° u m c m :0: E O m .a m n iS Dill-0 . 4, y m S T m w C d O v _ m o T aEm ` m At L51 .s m a o a o W wwww w w wwww wwwwww w w w w m \of o3 aC s - am J EN 0 O ° o ° c° °9 m m t m 1)( re g c, '0 . w c ° = n a ° 22 n ov e°g ° < m r N v m w m m ry :5; HDI :2 § � m m m a y a LL w w w w w w w w w w w w w w w 5 E m c .w m a y c E :Ong ' ' 2 E'o i ai al. z ° m mmm rng 3 d . o m rte m • o w 0-1 gc2m/1) v m iv 5 t § . w o c E Q 4 d c`oa m O w w 00 w w wwww wwwwww w w w w O d m n 0 m O 3 N U X 0 m C N ` T N Sn U C L 2C' aC w coce o° ,ig— ocaE ° 0 m ° °� �o d m 0 m ° vi z ° `C U 0 v 0 -0 mn a m r a .o o mm m a«. m am cm Rid • ui NEVR £C 9 a a m .9_mw_ m H 2 w w w w w w w w w w w w w w w w w ) r u 5 x III H w 7 m E E E 0 W x I1HE!UHII!X m m y m d o.m =a E E v! - a z A _ ? @ ` d mz o 0 n S 2 $ 5 m o `° c r w. m E n E v -J > O.9 d m ` O 3 m E X o S N a o o K y rc c c o m E l aa r E`O Z 5 d V a O°s i, c , r - =u e as c mF a, o W ° m Y s. O a E=% w s c O W 2 L q00 H r O n7 f(_15. ' E=2a s2rtr Z U Q •-NM Nf0 I,-07 NN • in r- 0 °i o C co N V CU v U 0 O 0 > Lo cc EA CO CO V- V- O O N 0) cc N V' O) N O CD CO f- N O N N CO CO O CO CO Ln N CO I` r- V' O ti Ln CO O CO CO CD O O O O c) c N ` ' N N 4 O O O V O N CO O co co O c O N. 4 CD N N- CO CO N- O O) O in L � co O Ln in O N- Ln Ln N. O CD CO Ln O D co N pv- p p Ln O N r O O V• - V N N N- Ln N CN- N- O V' Ln V O N CD V' O (N LE') N CO CD 4 O 0 N N CO CO CO N <f '- ( `- N v- (-T EA ER El) EJ) co- El) EA El) ER ER EA ER fR EA ER ER fl) EA ER E) EA Ln Ln O 'Cr N- cc Ln co N. F- O) O O CO N (NI O V in in O co co 4 N •- 00) 0) 0 O CD O LC) N- N- N N N N O Ci O O in r co O O O O ET co co Ln CO .O CO 00 O (0 O CO cO O N O C0 O c7 Ln ti CO CD CD O CD N CO CD O C� CO CO CO CD N O CO N. O V" CD CO Ln CO O N--- f- CO CO V' CA Cfl CD O O f V' N N in V' N CD N- N- N N LO in co a) N LO CO CA N LE') N co co d' O) co N N co C'7 N V' 0 O N `- Ef) El) ER ER EA ER El) El) 69 EA ER El) El) EA ER EA El) Ef) EA ER El) Cf) O O CO CO O Ln 0 0 0 0 0 0 0 0 0 0 0 c- V' N N N. N- O CO V' O CO O 4 CD CO N 0 0 0 N. (O 6 O in in O O N N CO ' N Ln O c6 O ' Cfl V' c) Co in in co co O co CA cc cc cc O ,- co N N- CD Ln V' O CO N V' V Ln Ln co in T- cc V' N N- CO CA CO f- CD - f� 00 N t V' 00 co- N- Cb O Ln r O O C) O N O co- f` f` O CD O O O Ln O) c7 CT N Ln CO CO N Ln CV CO CD VI- V' N N CO co c- O O N `_ r o E) EA El) El) E) E) E) El) El) ER EA E) ER El) ER ER ER ER ER CO- EA Ef) O a) 0 Ln In O O 0 0 0 0 0 0 0 0 0 0 0 O O O O CA Ln in O CD 0 0 0 0 0 0 0 0 0 O O O O Ln LE') LO E+j M O co 4 V- O O O O O O O co O N N O O O O O CO N CO V O O � O O CO 00 LO (_a O N CO O_ CO CO CD_ O O V' N- CO O in co V' cc co co CO a) co co c I, Ln V' Ln N- ED N• O N CD N O Ln In d1 O) Ln �' co N in (h co N N N co ("7 N N (N N O cu cp• N L.L El) ER El) ER ER K) ER EA El) ER El) fl) El) ER ER ER El) El) ER EA ER EA 1 X 0 0 0 0 O O 0 0 0 0 0 0 0 0 0 O O O O CO 0 0 0 0 O O O O O O CD 0 0 0 Ln O O Ln Ln X 4 O O in in O O O O O O O O O O r O O N- N N N co co CO cc Ln Ln N N O O CO N 0 0 0 0 O O O O 0 0 0 0 V" O O O O V O O O O Vd CO r Q _ - V CO O V i CO V' N• CO s 6) O O O O c7 O N N co N in co OO N Ln CO CO N V' CO N CD CO Ln o c- CO CA f-- N x- i El) ER EA E/) EA Ems) ER ER EA () ER ER ER ER El) El) EA ER ER El) ER EA (!) Ell ID r ■O U O a) L 0 O ca N O C C E a) a) s Q '� E 1 C X to ,_ -- O` N O C E CD O O O. N •V C a) Ell E co O a) Q C en •C N rn F- Cn Q N C > 3 C —Ev(Q, z 2 a) a) a) E E ,-+ W C 0 "C1 U)) 0 C � a) F- F- -O w Eo En N c c 7 2 N u) O c QN u' N O W z (6 d 0 N CO E En a) j n 7 X E CL 0 g c a`) N aci E ` co X d C w- m I a) ___ rn E E w w as c e ° ° °o ca En En ce ° +a)= a N C) ' v°) I- = C = O 0 v a a v O a) c> - ac) O u) oEa) a) ) o o m a) 0 c a) c Oii iii� LTci) 001— I— a o_5 D ES2o_ •E2 YH Q.- 21 6-Winter'11-'12 facility use and Cost to PSC teams 12?>ap These figures were provided by our team coaches and managers PSC Facility Cost for 2011/2012 Indoor Season Girls Rep $ 85,210 Boys Rep $ 82,722 Other Club Programs $ 49,300 Grand Total $ 217,232 • CO • CI co _ bA y = cs 5 C � R aJ ,' tod � 1". O C C 0 - _ W y = g cct v° c° o c sv =-, = o L et = c 0 a 0 o E ° °qr N _ e ' R 3 0 >, — v 3 r = o 0 o D : 'G o 0 a y R o a u = - . w - R 'fl Y O Y ti O a. OO V O O 41 VI cet II II - N II r. II` c op • yo Tp r; 0 ° °> c cl - b v > R S a 2 c o = co Pe L ,E, `a ces as P `n E `n aa)i = `a San 0 0 74 1 74 d ,D 5 V1 5 fn 5 V? V1 5 V] 5 .. _c w w w w w •• R P; P: P: P: co H CID a) L ha = 0 CO Mwl O N cn ,p CS. � p 01 ! 11 cn ,c1- CL -1-a vc R v C d J O w 3 N U F co .0 7 U 7 co = a _ N3 .0 .. = 0Q : N : ` 7 L O . • C E O an _ - 0 00 o m N t °A 1. a3 ' o .4 ' � � 5 � _ 0 ° M c _N° E > ° �n 'C' 00 "4: e-, , v, _ � �E — x � E o I— — L o a x a; w E = . � o E a z ¢R a z 3 cs z _ N ss o , s _ 0 > 0 0 ) o o d p v ,,>,,, R s o • L • 1 >, d = = as > a m w o = a > a y ai ° s n, z o o m o co o .2 .a = a o d $ ^ '' •v v a. ..o o -o o I n , n ›, .-1 s _ A b tiy = y O ¢ = d Z o Z o D P. 8 a N ° n ? M °a Co a M0RCO - A P w ON o 0 °Q 0 0 _- PP ',F14 a ° r N =• CO N S a 3 � 3 Q ao 7 M N O O O O NO O c=1, O O a) _ _ = b = 'O .L.) = E 2 a)i ° N O t aJ z c7 (7 0 c7 5 c7 3 cD K 3 3 3 0 3 0 3 3 P°. P°. a. a a° a a° a° c c ` c c c c to aa a aa 0 a a N U U U U U U V • U P. P. P. P. P" P. P. d x R E co co .s = ct h 6 Q W CP ti w z «4.3. V R U O co o oc z U K P] P CI U o = a ¢ VI m 0 o r. -• _, Z L V M N N .-r --, O . i R O O O O O O O O u o O O O O O 0 0 02 �' N N N N N N N N co 7 -o �. a o -o .,.. 0 .` O a n o o . m � c CL) V y c o n � co • .0 OD ; .g c c Cd $Y C d 'C £ ti C C A c � U t n CO 5 C c o O., w c ..d ° c ai a c � H F 0 H o W F ° ` o 0 O o ° 3 c GS ed 0 ° °c ,0 NN N 0. o R ° a N ! 11 ° a fli v C ailli�"' � b H) ii:e4, °H O. 00 Ha 0o ov a . o . 0 yo 0 2 6NA 2 6A w 69 00 � ° � c II II II o c c U T O O 64 VI 0.GS 0.ss 0.GS V x N c 'I• ca C C C V7 b • ■ .N. ea 0 C C C C y N ZD E `o N ti F. ° c C C C O W w W ai O /. ao� C. a ¢ a i H z s C ar P. h po y y CO N OA 0 OA 0 cy --. hA C.S. .~C .L b4 C Ctl 0o C0 .� bD y bp 4 v .5 -o 0 t .E C C b .E C -o .E v k -o .c V1 cd a) `J. N a) 7 C aJ . i. 0 0 YO al O O N . 4J YO 04 H O O 0 o O O O ° O 0 O O o O O ° O O co -o O o ° b ° O 0 0 .0 c OC C C N CM C 0 C M 01 n V M H O N _ - � cd 4-4 7 o � Coo N C C N � hilfiliWil� a C O N O C N C N _ a. O of N V t o0 n1 0 43 ! H11!J1 N NN O° g p"' O N p = G.a. F O '' . .. y a, � O ° � z o ❑ z a s :o C v C C aw "C\ COo � a ° u ° ° a o C 4� P❑ a Fo - a. Nz~ a.wo w o Hy . a H H 0 C7 CD C7 CD C7 ,o d 00 °' cc Cc a Cc T Cc C o a) o N o 2 o Z C7 O C7 �j C7 0 O C7 H a a°. a° a°, a°. a° a° a° a C c c c c = c O' ci a) a`i °� 5 a) 5 0 U U Y Y ^ U _ 0 C 'O C C C N Z C co C C cad O CO P. a N L 'b W LY1 C7 a+ W as m L w ai u R CJ O cat . a U °q c E c E ° o a E d Q o z o ° _ I c .a > q q q cc v P0 Q W Q = Q W Q 7 CC 7 C 0 C7 C7 d q q C ° CD . q q q `m °so R N Cc 0 00 ON Cc rn Cc, Cc Cc Cc Cc a Cc o3 u; 0 O 0 g Y •5 0 . o 0 V,1 E £ y ca 0 of ' vii C _ _ _ N U N W O C G C o0 N �. C V7 co o ° w EA N c EA o a2+ O C E O N = ,-, ,Ni tom+ C .-� co y E a N c0 cy a7 cad i K . a+ N O T 7 N C' C C 0 bt a .m. O C N ti a z o a d 0 �"� p U cj o, N U bbO o) . bA a) C C O ^ of E cC 0 V M ° a 0 C A ° A G em O ° O c-) 69 0 -71 p ,^ p 00 cz OM cc M of 69 69 — L 8> 4 0 o a 1 o .� ° o E d ° o o° R d U V] X 4 L y "bD E '-' N-, cry cry RC 2, N C C ❑ P' c a -` E t ct u E bo O an U U .1 u 0 . • — 7 'd a M b .N bA U .- y +.. ' cy a... CO F3 t •c 8 °o L E E ti U p ad o E E O at aY cry o M 8a = c c 0 a) a i ° E ❑•0 O O o 69 0 u a N y 69 co o 49 40 m 0 N L >' o ni c c 0 y o ,, o > 3 a R 0 U _ N N \y \y of c0 L cn y H °O c7 a) - a b w b ❑ 0 0 w o z 0 CD 0) 3 3 3 3 d o 3 a w p°• a oF 0. 0-, = c c . Q a A bA C.1) ❑x a a a a 0 a iU n. d 0 N z I:4 a, -) U clt L 9 L W v u a: U O O 0 a '4— y ae Y A U C O o 8 3 c ti a. cl c v as d d N ¢ - °° 3vp 3 5 X00 0 aL.+ L �' O O a°/+ i_ R ? ON ON ON C co T ON ON ON co 0 Co of Co CO Co C CO C U = c c = 'a - • to E 1E • `" co ' 0.l E-• II O O O O = .0 O VI CO o Y 69 _ i .b 69 69 69 E b =' ro Y v YO `I �° �o E E °o �o _ �o �0 0 co o = a`� �•, p� ro4. .o y o, , - row U >,M >. F = > > N > H O C cC 69 O C c EH 7 69 CO 69 p. 0. o U 3 A. O.. O. p 0 6 X X, nn •= X X X OM m _ au aai k ai aai 9 x C T c T y C T C T co A CC 11 72 i0 '� N iC 10 R -i CC O E c ° CO ° � r� Co � 5 �al 0 -. � C) y v U o U o v o o a 3 O �, c° a a a a a CA 0 .C. � w y = Z O m N C) O O O O Ln ua C u Va N OM n OC n N o py VI 69 669 6N9 f"^ O 0 64 b9 EA U P+ Q O O a ,W b K F OM al z o — >, w A no N p >3:i.:: 7 N H . .=n 2 •C ^ -, N M �O F=- OM. - a? W p F=- OM' - °J CO p ? N O•N vz ° o ,°•., 12 w ° N o. „ g g E 3 a '. g T > = N .� U a. E m i z 0 = 0 = _ _ _ 3 o 0 0 00 co 'L ° o E c a C ! . j9pi :o > C �V Na� o a o o z Q � od o O �� Z o � wa• w 3 00 GT7 CO XI = all 0.l o 0 0 0 0 0 0 0 eea i °� o C) o C) Z C7 C7 O 7 C7 E at at v 0 a`� C) at 30 3 3 3 F G0 a° P. 0. P. w0 P0. CA O v at Y o ai o 0 U V U U P.— a a. ° a P. p X a, X Z o E E al c ❑ E m va .4 0.l Z F u W U et d O y et E > -. - D as CO ca c Z w E 4 co w a u � E co'Q N V N Y O 0 0 0 0 0 .0 O 0 0.1 0.0 0.1 0.0 1 w Qa 100 O O N .1 N at L .V �" d O O O O co O o c_ • ,+ N N N N N N N 6 co 0 et CO 0 to UIZ c c 'a c c c R L O O i A i N CU d 0 0 ° ) G 0 0 J , 0 0 .�. ro . — y c C . • C C v v 0 CO .0 'J+ c II II II L O O CO y O WI cC C 'C CU CU by t V. - 6 C 69 69 t .D O C O @.)O C CO N N @/O lJ O ~ O R CI ° _ . = ca 69 E ° 3 C CO cC 69 CO cC 69 E— o 0 o ° o a O ° o C O 9 k k O k 00 m cco ca 69 v u 0 d[ 3 cu k a) O O • , co m 7 N up F ¢, v CA 0 ca N R D = 'O R R R aJ O n 0 0 0 0 0 0 0 0 w E o y c ti 0 0 o • p . c - ° 1 y vz c oo E a R a o � o o ¢d o o o U ,, /' " C a a Z a 0 .a) 0 0'0 ti o C • -o• C ■ Y t a O CO O X Er) kr, U = c.- , CI N N m N O 7 N w N - wD u 69 T N 0 3 _ 0 H F 69. .. m CO 0 z m CO m R et 69 69 0 _y = _ N i*, _ '_ >'0 C >'0 U. y ! O R O .-y .t7 .N-i° O .° 7 ,-, N-. .° .-. N-r b d .° •O 7 .� .0 O a ,� 'D ,_., y D vi u Ua. am Up„ am Hw Ua -0 �'' Ha U ',� o " .� o � � a� � v U � o .-CU , CO -om. 0 2i 3 0 0 2i t o 3 0 0 2 vD om o 3 co z uo � a'"i -F, 09 a � cc°n•`°'' -‹ L ea O > CO R 00 > ea n" iO U R 00 > 0 a' 0 CO T 4 O H' ^ 9 U 7 E iC a O r 2 N �Z s �z+ c NCO ti �Z �O ti � a a a�i ° a? °crn _ 3 a O o O ° C a O G o C o a :°_ O w` cn R c >w ° Q a�i oQo k oAO u 0 k oAO CO w owo o /' Z Z CO rn 00 rn rn 0) 0 0 c E lo o 8 o 4 o C) 0 0 0 0 0 0 E~ a a a a a a d C. � 0 E CO CID . o 0 U U U .a 0. • a C 0, P X esi 0 R c C e00 o ': Z .0 a CO Y' u GL. w Q U CO CT 0 aJ o U E o 9 CO 0 .2 v 77 N U 0 Ca 0 U CO c .� ea ° O d C1 d Ca d >' C>wl Y Ca o 0 0 0 0 0 a' CQ Ca CO CO C] CO 5 5 N ~ .0 L O Cs (T 00 00 ar ■ R O CC U U 01 CC d O Q\ ON 01 a\ °1 C p> >+ N Lb co 0 0 0 q o n o Ni N N N N 03 0 00 0 v� C) c Z c a L 0 0 bt _ac. E .= . 3 e R e °- e R y y d o 0 o O O d . e 0 0 0 0 0 cn V &' C c3 IP O- m, F O �_ Iv oA 6 OA U N o oq L 4., oq � s.. 00 N _ .E N a+l cz N ,_ C~3 N ,� c3 U O V/ 8 O m o ro E E o e3 F a° a ., cq ao c 01w`- -0 O O _ = H. _ _ 0 0 0 0 3 O ° 3 O b .0 O v b 0 = O , 00 = m coa = cn 3 EA s5 co N. — e at O x 0 'o E n G O 0 O > eC d N E1 � � E n. ou ... E cn > Q a o E CO o E > c z v z b 30 0) c=3 t o O• cd v h t. E o c co co o cd n CO — N -a v �I w 0 c H o 0 69 69 O U O 0_ O N O C N 00 > 69 — O m C. ,. eNl a1. _ .N. c0 N. cC�c a. co-0 " w. y0 '.' EC).N D ,-. o �0 U d, 0 p., -0 C. Q �.,E cC U y� ;d ,. ,--■ N 7 7. a. E eq :CI O 0 O co P. N L 0 .. O-+ = W O ^' N d i cn886Z o Q o o � c� 0 cam obi o C7 c= E E - 3 C / 'O O 0 M C g',8 , v' ,.0 3 F a O 0 Q -- ,u (.. 0 ;_ 3 - � zz H 0 o O 0 00 MI CO w as Cr s 0 0 01 Ol 0? 0 .b 0 0 0 E o L y z c5 c7 c7 s. E 3 o oti 0 o 0 H 0. a 0. O. 0.. •Q c •S ao 3 3 c • � ' 0 y 0 v a`i x x x x U 0 U. U U . a a a a •a x E • x E 00 = H )co B d °Ii )y x 4 "0 y U _ ]C p=t ti C7 L) W Q Q 0 0 0 W CO_n N • ti ~ i L s•O Vl 7 ai L_ c3 ON T U N cn c 02 LO 00 4- 0 co in 00 °° o o o ° � I o o o o °° © v - O O N ° M M _ a; r') EA 69 6g 64 69 64 -EA -' 0 .--, •,- ,-1.-- 1 .-- ,_, ■0 M : •¢•' 4) M 5 ¢, kn CD N ° a) —, 0 -0 O $•• - 'cci Z Z c,1 O O Q � ^ Q E O v) v aO 6 En L/] kr) C/] 00 .-i ca b,[ 0 6 et a r s C7 .6 o © : A i-t a) 0 0 PI W M ‹° .--a .--1 O o 00 Q1 x N V] X a N-1 Q C L n v) O cn Cat I- to H 0 '0 a) `° " 0 ° �' o_ w w �. t - 7 z °N- �° c 0 0 o o a Q V) 0 W 4-, E F- a, U V C7 H 0 C) cat cc a) N a a-, v 4- N r-I L v 4-+ c trl 0 0 0 0 0 Cr d' a O d' d O O m m 4" O N N O O c.c) v F� N N to N N N t. ti a H Y G) I a) c a) a) a� N U a) +� U VI C C U o a) U a) � N a) U Q co >• L U 0 U Z ro • 7) N V1 N 00 C O U a2j j N O N a_+ Q cu E co J _c v) E co L T O C d' L O 1 o_ C L C E a' O.- E cu C co co v (13 ("i <o O Q O ai = a N a v a a E E L E o E CD a C ca CU C > U a' n v C > C > O 47, j C c > O + O . O O N (a a) a) f6 cu Q E cu o o v n ;B o a`ai Q 3 +° co Qi o L a1 N a) v E O NE U O U N U • U LJ 7:3,.._ vIi O < C7 cn w a) U N < cn a) U ii CC < CC U N tinli cc r C co 1- 4. CD a ` + O E .4 O 0 vi O O Di N O 0 M oo NI M L CC� V 4.,o o to a U U v) N n3 N L U 3 m U N ~ Y O CD co ., U. CD U co CO C C Q sn u- Q O Z O C • O_ u ttO a) a� I cu • E cu as E = O 0 U oo 0 m if) ° °o ° rn •tt '.0 c^-I a^-1 ei (-v ci m a) v a) C U a) N U y O c O x 0 -co O U c a w- C x 0 O L a N tta Q �. y c N L c iz cu D C U a- + CI to 4- O a L L J 0 O (o N L O e' a) O aL, O L (a [a a L c6 ++ E E • co W O O >. L ec d a a E L v, ca CU Q ro dA CO Z 2 a aa) 3 O < c —. Y oa -a Z la c C t6 > o co a iv a is a a s O N E 0 n c > c > 0 c > v p c w (7 a c o .+� O +, a CC o - - o , >, t -0 c u .a' a+ 7-4- -s cu N 7;2 �' U L i U f6 bD (a a L L f0 a V D a L y. � �LJ E 00 v v Q O N UJ c 000 N f N '6 d N —CAD � u � a u � I— � u � � �, oaaa � W � ; 0 W 2 ci Z o O o Q d' o of 2 d' . Q 2 ec n C Z_ W w N a Cr) U 0 C t/> u_ O Q W ec c a Q E = U fa 0 0' Z H CL. W J CO a _C J UD Q 0 O Q L O C J _o O Q UD I- to0 CC Ln 0 in 10— O M O O O M M iff1 0 00 ca N NN ni. U. Cr N. 00 O nj tM0 a^-I N. c^-1 d• ei 00 III C e1 e-1 en O CA • O o U - In L 4- 4 N u1 M 00 U X N w i O O N U N . O L H CD 4, ' LC) C O N Oe1 E 'O e1 4, I t-i N t N V+ E C C 2 . , C + 4- f0 O 000 O J � O 0) ei ("Ni O N 00 a-i .N O CI X X N c--1 X N CD 0 X , 4 X -0 X -0 N O ++ N X L O O Q N co 0 N ' C C CO • Q Q Q Q Q vi vi vi vi vi Q Q Q Q Q C C C C C O O O O O LA cn LP; N N CU d v v v WI IttO C E E E E E O O O O O O CO CO CO CO CO .0 .0 .0 .0 .0 .— L t L L L L L L L L a, o OC 121000 0 N cn N ci to 0 0 o CFI O O I: M r I N N CO 'D C a) 0) C L as .0 A E X 0) O Y O 0 d Q cu ,c) eto O -0 N O Q > U cu _ (n E a i C o = — U = 3 0 u > U co U C U ,h `� O C i 0 C ate, +-'' L ro O In O C � cc a CO �. � o J � g ( o_ E Q C s LL O CC U '� i C_' O p (0 7 0 _ 'a Vl t L L L Q 06 41 L '03 L Q 0a U E 0 0 0 0 U cr) . I— U 0 0 Q. = CO l 7-Indoor Facility Construction Costs.xlsx Amount to Borrow Indoor Facility Construction Costs Air Structure Package $1,250,923.70 Grade Beam Package $522,690.00 7000 sq ft Brick and mortar $1,050,000.00 Turf field $950,000.00 Track $75,000.00 Fitments $50,000.00 Grading & Paving $200,000.00 Consulting, Architectural/design, fees, permits $175,000.00 Contingency $500,000.00 $4,773,613.70 HST 13 % $620,569.78 HST rebate (-11.24%) 11.24% -$536,554.18 Total to Finance ' $4,857,629.30 Energy Consumption Estimate 3-01 Thursday December 22, 2011 FE00598 Customer Mr.Corrado Roccasalva Pickering Soccer Club Phone: (416)573-5386 Pickering Soccer Club Fax: Cell: Pickering, Ontario, Canada Other: Email: vicepresident @pickering soccer Air Supported Structure Length: 330 ft Floor Area: 79,200 SF Outside Winter Temp: -2 F Width: 240 ft CFM Required: 21,117 CFM Outside Summer Temp: 86 F Height: 75 ft Surface Area: 108,747 SF H/W Ratio 0.3125 End Type: Rectangular Ends Structure Includes Insulation: Yes Monthly Breakdown of Costs Inside Winter Temp (Occupied): 65 F $20,000 ...® Inside Winter Temp(Unoccupied): -2 F $18,000 I : '. Inside Summer Temp (Occupied): 75 F .- Inside Summer Temp (Unoccupied): 86 F $16,000 - $14,000 3045.17 Daily Operating Hours - Sunday: Open 06:00 AM to Close 11:00 PM $12,000 • Monday: Open 06:00 AM to Close 11:00 PM Tuesday: Open 06:00 AM to Close 11:00 PM $10,000 _ Wednesday: Open 06:00 AM to Close 11:00 PM iii_I a...!... ,. ...r ANEW II Thursday: Open 06:00 AM to Close 11:00 PM $8,000 Friday: Open 06:00 AM to Close 11:00 PM _ Saturday: Open 06:00 AM to Close 11:00 PM $6,000 $4,000 - Design Winter Heat Loss: 2.51 MBtu - Design Summer Heat Gain: 1.16 MBtu $2,000 Sensible Tonnes A/C: 96 Tons - - - I_ Heating Fuel Cost: $0.450/m3 J F M A M J J A S O N D, , , Electricity Cost: $0.120/KWH Cost Values J I F I M I A I M I J I J I A I S I 0 I N I D EN Heat Fuel $11,136 $9,851 $8,505 $5,240 $2,656 $420 - $77 $1,730 $4,444 $6,624 $9,808 Mech. Electrical $ 1,857 $1,677 $1,857 $ 1,797 $1,857 $ 1,797 $1,857 $1,857 $ 1,797 $1,857 $ 1,797 $ 1,857 A/C Electrical Lighting $6,746 $6,093 $6,746 $6,528 $6,746 $6,528 $6,746 $6,746 $6,528 $6,746 $6,528 $6,746 ®Misc Electrical $129 $ 116 $129 $124 $129 $124 $129 $ 129 $124 $129 $124 $129 Monthly Totals $19,868 I $17,737 I $17,237 I $13,689 I $11,388 I $8,869 I $8,732 1 $8,809 1 $10,179 I $13,176 I $15,073 I $18,540 Heat Fuel(m3) 24,747.33 21,891.01 Electricity(KWH) 72,759.7 1 65,718.1 1 72,759.7 1 70,4125 72,759.7 0,418. 72,759.7 72,�9..7I 70,412.5 1 72,759.7 1 70,412.5 1 72,759.7 Annual Totals Annual Heating Fuel Used: 134,429.45 m3 Annual Heating Fuel Cost: $60,491 Annual Mechanical Electricity Used: 182,208.0 KWH Annual Mechanical Electricity Cost: $21,864 Annual Cooling Electricity Used: - Annual Cooling Electricity Cost: - Annual Lighting Electricity Used: 661,865.8 KWH Annual Lighting Electricity Cost: $79,427 Annual Misc. Electricity Used: 12,612.2 KWH Annual Misc. Electricity Cost: $1,515 Annual TOTAL Electricity Used: 856,686.0 KWH Annual TOTAL Electricity Cost: $102,806 Total Annual Cost Estimate: $ 163,297 • ISSUE DATE((MMIODIYY) CERTIFICATE OF INSURANCE 19/05/2011 BROKER This certificate is issued as a matter of information only and confers no rights upon the certificate holder This certit cafe does not amend extend HK MB HUB International Limited or niter the coverage afforded by the policies below 595 Bay Street,Ste 900 --- Toronto,ON M5G 2E3 Company PiiONE:416-597-0t}08 FAX:416-597-2313 Sovereign Generai(adminlstered by KSK) Company International B INSURED'S FULL NAME AND MAILING ADDRESS Company Ontario Soccer Association including alt districts associations re gional aria C .. I provincial leagues clubs and teams ralgistered in good stanoind with the Company Named Insurea D 7A01 Martin Grove Road Maugnan'ON L4L 11E4 Company — -- E . COVERAGES _ _ — This is to certify that the policies of insurance listed below have been issued to the insured named above for the policy period indicated.not withstanding any requirement,term or condition of arty contract or other document with respect to wnich this certificate may be issued or may pertain.The insurance afforded by the pol"cies described heroin is subject to all the terms exclusions and conditions of such policies-Limits shown may have been reduced by paid claims TYPE OF INSURANCE CO POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION ' LIMITS OF LIABILITY LTR DATE IMMiODfYY) DATE(MM/DDIYY) i (Canadian dollars unless Indicated otherwtsa) COMMERCIAL.otiNERAL uAteti.cry A SOP 401260 10;01,2011 10/01/2012 EACH OCCURRENCE _ $ _10 000 000 CLAIMS MADE GENERAL AGGREGATE $ NA • OCCUPRENCE PRODUCTS-CO'2IP'OP $ '0 000,000 X] PRODUCTS AND OR AGGREGATE _____ — 4, COMPLETED OPERATIONS J PERSONAL INJURY s 10.00u.QlTO PERSONAL INJURY EMPLOYERS LIABILITY '$ 1 000.1)00 Xf EtJPLO'rER S UAn(uT1' TEN_ANI'S LEGAL LIABILITY 5 2 000.001 fMPLOr S_F_GA!LIABILITY HON-OWNED AUTOMOBILE $ 5.000.000 IIE X,NON-OWNED AUTOMOBILE HIRED.4U'tDM.-- 3 j-_- HIRED AUTOMO3ILE - - AUTOMOBILE LIABILITY BODILY INJURY 7 DESCRIBED AUTOMOBILES PROPERTY DAMAGE ;a E ALl OWNED AU rOMOBILES _COMBINLO — — — U LEASED AUTOMOBILES" BODILY INJURY s GARAGE LIABILITY 9;Ot iIr-:SNTI - -- �i 90DILY+NJURY $ ,Per arC,drnll "ii,, .'W.16 is S.t FS:u:.i....rs;•.n PROPERTY DAMAGE ---- ;t,r:..Y.fLF.EIHC+ci.R(C S=L.-JoRL C.'. 5 EXCESS LLeBILrTY EACh OCCURRENCE f UMBRELLA FORM _ '3 1J 01 HER THAN UMBRELLA FORM AGGREGATE---------- S oTHea Isreelkvl _._____ - - _' .S s ---- DESCRIPTION OF OPERATIONS/LOCATIONS/AUTOMOBILES/SPECIAL ITEMS/ADDITIONAL INSURED Ro-Indoor soccer training The Certificate Holder is added as Additional Irlsuredls)re the Commercial General Liability Policy but only with resheci to liability ansing out of the operations Fit the Named Insured. Blanket Contractual Liability is included under the Commercial General Liability Policy. Cross LiabilityrSevera blltl;of Interest are Included under the Commercial General Liability policy. District/Club{Tear;;Insured Under This Policy-Puckering Soccer Club CERTIFICATE HOLDER CANCELLATION — SHOJI.n ANY OE THE ASLN'T 3E$CRIBE0.QUCIE$BE CATLC EL-LED beroRe.THE E.!PIRATION DATE n.ER'WGT Tn:ISS.JiNG C—OMFANV WILL ENC'T OUR TO MAIL 3i1 oAY;WRITTEN NOTICE TO!NE CECIIcW-ATE-,C'LDEP NAuso TO THE L_FT 13-Jr FAILL'PE TO MAIL 9;..Ci-NOTICE . SHALL II:iPUSE NO 051 i iATL)..Ori LLAEll.iIY Or AN%-KIND L:«ON'I H_COMRAFi'-TS e,OINTE OR REPPE`;ENrsTivES AUTHORIZED. REPRESENTATIVE Carruther's Creek Indoor Sports Facility 650 Lake Ridge Road Ajax.ON 1,1Z 1W9 Per: ti J ` MBJ798VJ 12:27 PM Pickering Soccer Club 10/18/12 Accrual Basis Balance Sheet As of September 30, 2012 ASSETS Current Assets Chequing/Savings BANKS&CASH Paul'Petty Cash 200.00 Dave's Petty Cash 308.25 Nina's Petty Cash 200.00 Bank-Bingo 521 5379 9,583.41 Bank-Canada Trust 130,031.08 Total BANKS&CASH 140,322.74 Reserve Fund-due may 05/13 101,020.57 GIC's/Term deposits 250,821.90 Total Chequing/Savings 492,165.21 Accounts Receivable Accounts Receivable 20,496.20 Total Accounts Receivable 20,496.20 Other Current Assets Undeposited Funds 6,239.14 Rep\Select Acct.Receivable 123.74 Bonds Receivable 3,300.00 NSF 1 RTD Cheques -40.00 Pre-paid Expenses 110.18 Total Other Current Assets 9,733.06 Total Current Assets 522,394.47 Other Assets League 1 Semi-Pro Team Due/From 10,000.00 Total Other Assets 10,000.00 TOTAL ASSETS 532,394.47 LIABILITIES&EQUITY Liabilities Current Liabilities Accounts Payable Accounts Payable 112,037.03 Total Accounts Payable 112,037.03 Other Current Liabilities PSC Team Bond Collected 17,000.00 Accrued Liabilities 12,680.00 Page 1 of 2 12:27 PM Pickering Soccer Club 10/18/12 Accrual Basis Balance Sheet As of SWtember 30,2012 bep Source Deduction Payable Deferred registration 7,535.00 Deferred Sponsorships 34,314.99 Total Other Current Liabilities 71,529.86 Total Current Liabilities 183,566.89 Total Liabilities 183,566.89 Equity Opening Bal Equity 116,348.66 Retained Earnings -60,566.59 Reserve Fund Levy 260,925.10 Net Income 32,120.41 Total Equity 348,827.58 TOTAL LIABILITIES&EQUITY 532,394.47 Page 2 of 2 PICKERING SOCCER CLUB INC. FINANCIAL STATEMENTS SEPTEMBER 30, 2011 CONTENTS • Page AUDITOR'S REPORT FINANCIAL STATEMENTS Statement of I.-inancial Position 2 Statement et-Operations 3 Statement of Changes in Facilities Fund Notes to the Fit mcial Statements 5 - 7 Schedule of Disbursements 8 DAVIT: F. A'dal,'A R )L , CA lt:f°.1tiC i'illtl.iC:rt';i_Cy,1N1;1;vi' INDEPENDENT AUDITOR'S REPORT To the Members of the Pickering Soccer Club Inc.: 1 have audited the accompanying financial statements of Pickering Soccer Club Inc_.,which comprise the statement of financial position as at September 30, 2011 and the statements of operations and chansues in facilities Rand ioi the year then ended, and a summary of significant accounting policies and other explan ab c',' information. 1ilC1nage mef t s Responsibility for the Fh,cer:i l Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance. with Canadian Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement: whether due to fraud or error: Aitditor's Responsibility My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards, Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit invoices performing procedures to obtain audit evidence about the amounts arid disclosures in the financial statements. Tilt procedures selected depend on the auditor's judgment, including the assessment cif the risks of material misstatement of the financial statements, whether due to fraud or. error_ In making those risk a assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are apptcprfaate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness or accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Opinion In my opinion, the financial statements present fairly. in all material respects, the financial position of Picl.ering Soccer Club Ine.as at September 30, 2011, and its financial performance and its cash flows for the years then ended in accordance with Canadian Accounting Standards. Tornnro, Ontario F� t j / . i': ember 23, 2011 +i i_:l 1.1 k 11.k1:11 ACCC)1 INTANT L'IC[Nt_ED PI alil,lc At L()l• IN[ANT in C:RANrC!WAY AVENti1: Stl1•11 1C)', PC). i.OX 9, st'rtltlOiZI,Al;:1-1, C)NTAJUtI) MtlliE) 111.: -t!6-756.9113 m f\.(: 11C7 756 -1c:r`•1 d.aVcOl{lfilrc.�,:a_c,r I. PICKERING SOCCER CLUB INC. STATEMENT OF FINANCIAL POSITION AS AT SEPTEMBER 30,2011 2011 2010 ASSETS Cash $ 106,221 $ 137,919 Accounts receivable 23,381 59,327 Prepaid expenses 2,804 17.035 Investments(Note 4) 352.564 103.250 $ 484.970 $_ 317,531 LIABILITIES Accounts payable and accrued liabilities , $ 95,166 5 16.062 Ontario Trillium Foundation funds(Note 5) 33,880 Deferred registration and sponsorship fees 28,055 31,900 ' 157,101 47,962 NET ASSETS Facilities fund(Note 6) 262,926 260,925 Unrestricted net assets 64,943 8.644 327,869 269,569 $ 4$4.970 S 317.531 APPROVED O. B1 FIALF 9F THE! BOARD: v_ y(, .41 '.. President s— — Treasurer • The accompanying notes are an integral part of these.financial statements PICKERING SOCCER CLUB INC. STATEMENT OF OPERATIONS FOR..THE YEAR ENDED SEPTEMBER.3t1, 2[!+11 201.1 2010 RECEIPTS • Registration ices S 1.035,7541 ' 993,447 Fundraising 77,032 60.253 Player dLvelol,men1 program .lees 30,065 88.962 Sponsorship lees 80.452 75,667 SUMITiet=camp fees(Note 7) 34.135 57.309 Ontario Trillium Foundation gi'an't 24,420 - Tull'field rental 23,910 29,278 interest earned d 375 1,306,670 1,305,291 DISBURSEMENTS(see Schedule on na .c 8) Administrative 411,839 350,276 Equipment 30.506 47,075 Coach and player development 151,450 178,738 °per,lthw 595.602 591,776 Preni iscs 60.974 58,191 1,250,37711 1,226,056 EXCESS RECEIPTS OVER DISBURSEMENTS (DISBURSEMENTS OVER RECEIPTS) 56,299 79,235 UNRESTRICTED NET ASSETS, begirming of year 11.6';-4 (76.591) UNRESTRICTED NET ASSETS,end of year S 64,943 $..__� ,643 The accompanying notes are an integral pan Ojthdese fiimucruI statements 3. PICKERINC SOCCER CLUB INC. STATEMENT OF CIIANCES IN FACILITIES FUND FOR TUE YEAR ENDED SEPTEMBER.30,2011 2011 2010 FACILITIES FUND. beginning of year $ 260,925 S 260,925 Add: merease from interest earned 2.001 FACILITIES FUND, end of year S 262,926 S., 260,925 • The accompanying iil fire an integral part qt.these financial statements PICKERING SOCCER CLUB INC. NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30,2011 I. BY-LAWS AND OPERATIONS The Pickering Soccer Club Inc. is a regional sport-governing,not-for-profit organization incorporated without share capital by letters patent in the Province of Ontario. The purpose of the Pickering Soccer Club Inc. is to develop the individual abilities of each youth and junior soccer player from the City of Pickering for the purpose of improving their playing skills and their enjoyment of soccer. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES These financial statements have been prepared in accordance with Canadian generally accepted accounting principles.The more significant accounting policies followed are summarized below: (a) Investments All investments are classified as held-to-maturity and are recorded at cost. (b) Capital Assets Capital assets are expensed on acquisition. Capital assets include office furniture and equipment. During the year, office furniture and equipment was purchased for a total cost of $nil (2010 - $nil): This amount is included in premises disbursements in the statement of operations. (c) Revenue recognition Registration and sponsorship fees are charged on a seasonal basis and are recognized as revenue in the year in which the season occurs. Fees received in advance of the season are reflected as deferred items on the Balance Sheet. (d) Fund basis of accounting The Club accounts for internally-imposed restrictions on interest earned and on the participant's levy as increases in the Facilities Fund as per Note 5 to these financial statements. (e) Contributed services Volunteers contribute more than 1,500 hours per year to assist the not-for-profit Pickering Soccer Club Inc. in carrying out its service delivery activities. Because of the difficulty of determining their fair value,contributed services are not recognized in the financial statements. (f) Use of Estimates • The preparation of financial statements in conformity with Canadian generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from these estimates. (g) Adoption of Proposed Accounting Standards The Accounting Standards Board has approved the incorporation of the standards set out in Part Ill of the CICA Handbook as the accounting standards applicable to all Canadian not-for-profit organizations. Implementation of the new standards is required for fiscal years beginning on or after January 1, 2012. Adoption of the new standards is not expected to result in a retroactive restatement of earlier t ears. 3. 1 i''CKE1.I G SOCCER CLUB INC. NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30,2011 3. FINANCIAL INSTRUMENTS The Club's financial instruments consist of cash, accounts receivable, investments and accounts payable. The fair value of accounts receivable, i ve.rmenrs accounts payable and acciued hubilities and bank indebtedness approximate their carrying values unless otherwise stated. It is management's opinion that the organization is ma exposed to significant interest rare, currency or credit risks arising from these financial instruments. • 4. INVESTMENTS 2011 2010 Guaranteed Investment Certificates,2.52%due Oct. 26,2011. 300.000 Guaranteed investment Certificate, 1.70%due June 4. 2012 52.56=4 - Crttaranteed Investment Certificates. 1.15%due Dec. 31, 2010 - 1,03,250 S 352.564 5103,250 Investments are regarded :ts held-lo-maturity and are tarried on the Balance Sheet at cost which, in the opinion of mana;eineru,approximate s fair market value. 5, ONTARIO TRILLIUM FOUNDATION GRANT In April 2011 the Club was awarded the amount of $1. 1 6,300, over a two year period, to launch "Playing 4 Life" and "Volunteering 4 Life", two programs aimed to make the sport of soccer accessible to people with disabilities. At September 30, 2011 funding in the amount of$58,300 had been received and the amount of $24,420 had been disbursed in respect of the two programs. The balance of funding is anticipated to be received in April 2012 and will be fully disbursed by April 30, 2013. Due to the nature of the two programs the balance of funds not yet disbursed has been disclosed as a current liability and not as an allocation of net assets. 6. FACILITIES IES FUND By special resolution of the general membership an internally imposed fund was created out of the general operating surplus to allocate funds to assist with improving and obtaining suitable facilities. The Club annually allocates a levy of $5.00 per participant. per summer season, to the Facilities Fund. By Directors Resolution the levy for fiscal 201 1 and for fiscal 2010 was not allocated. Except for fiscal 2010 and 2009, interest earned on investments is allocated directly to the Facilities Fund, it is not included as a receipt on the Statement of Operations, 7. SIMMER CAMP FEES The Club annually provides a camp fear participants to learn new skills over the summer months. In addition, the Club also provided a Training Camp for elite athletes and sponsored Futsol programs for interested nieiwwrbcrs • 6. PECKERINC SOCCER CLUB INC. NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30,2011 8% STATEMENT NT OF CASH FLOWS A statement of cash flows has not been presented as information about financing and investing activities and their effects On cash resources is readily apparent from the other financial statements. 9. COMMITMENTS a) Commencing July I. 2006 the Club agreed to lease premises located at 1735 fIayly Street West in Pickering. The lease i. for a period of six years and will expire on June 30, 2012. Terms of the lease require monthly payments of$4,049 b) The Club teases office equipment at a cost of$1,266 per year. The lease is for a 60 month period which commenced in May 2006. e)'1he Club operates occasional bingo evems as fundraising activities under licence of the Province of Ontario. As a condition of registration tinder the licence, all proceeds from the bingo events must be disbursed for the benefit of registrants (Operating disbursements on the Schedule of Disbursements). Proceeds from bingo events have been included in Fundraisittz Receipts on the Statement of Operations. 7. PICKERING SOCCER C'.I JU1I INC. SCHEDULE OF DISBURSEMENTS • FOR THE YEAR ENDED SEPTEMBER 30,2011 2011 2010 ADMINISTRATIVE Advertising and promotion $ 8.485 $ 15.781 Bank charges and interest 869 134 Bad debt expense 9,738 - Directors insurance, and supplies 5,460 2.578 Fundraising 30,984 20.304 Meetings - Catches,Directors and General 1 1,599 8.488 Office supplies and photocopying 79,105 20,898 Ontario'Trillium Fund costs 5,933 - Postage,telephone and interact 33,771 20.862 Professional fees- legal. audit and accounting 35.773 21,075 Salaries,wages and benefits 2 s99?2 240.156 S 41:3.839 $ 350,2'76 EQUIPMENT Coaches and officials supplies $ 2,176 $ 3.232 Field maintenance and equipment 12,521 33.348 Feld marking supplies 15,809 10_495 S 30,50 . S 47,075 COACH AND PLAYER IM VELOPMf N'F Coach development programs $ 53,207 $ 42.057 Player development pro rants 55,456 90,006 Soccer camp operations 42.17 46.675 $_351.450 $ 1.76738 OPERATING Gymnasium rentals_;net of recoveries) $ 49,756 $ 21,579 League fees t 148875 130.513 Photography 32,204 8.809 Referee fees 86,732 77,791 Soccer balls 24.150 34,259 Tournament fees • 12,0139 8.324 Trophies and awards.. 42.131 51,684 lniforms 199.743 258.817 +_ 9S.aCi ? $ .5"9,1 776 PREMISES Equipment leases $ -1.479 9i 5.135 Maintenance and instu'anee 2,266 2,192 Rent 48,994 45,219 l'tilities 5,235 5 645 S 60..274 S 53,191 8. PICKERING SOCCER CLUB INC, FINANCIAL STATEMENTS SEPTEMBER 30, 2010. CONTENTS Page AUDITOR'S REPORT FINANCIAL STATEMENTS Statement of Financial Position Statement of Operations Statement of Changes in Facilities Fund 4 Notes to the Financial Statements 5 - 6 ',Schedule of Disbursements 7 DAVID F McCARROLL, CA LIU:NC EII) ACC0(.1��1.�Rrl AUDITOR'S REPORT To the Members of th Pickering Soccer Club Inca I have audited the statement of financial position of Pickering Soccer Club Inc.as at September 30, 2010 and the statements of operations and change. in facilities fund for the year then ended. These financial statements are the responsibility of the Club's directors. My responsibility is to express asa opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards_ Those standards require that I plan and perform an audit to obtain reasonable assurance whether the financial .statements are frec of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the directors, as well as evaluating the overall financial statement presentation. In my opinion these financial statements present fairly, in all material respects. the financial position of the Club as at September 30, 2010 and the results of its operations and the changes in its facilities fund for the year then ended in accordance with Canadian generally accepted accounting principle's. 'Toronto,Ontario ' tom, ,' J //% November 8,2010 CHARTERED ACCOUNTANT UCE LACED PUBLIC ACCOUNTANT • • ill GI:ANCi:W,\V .'1i LLNIitt. Jt.il'tt: 4012, N). 1100 9. `CA.lit§OROt,ICI I,•ON AR O \11113l^.9 "11:'l.,'. 411)-756-f:1313 ' lAX` 41.E-7Se5 41ilit a P-MA ll..: davcc,i,11www. 01 ;.i 1. • PICKERING SOCCER CLUB INC. STATEMENT OF FINANCIAL POSITION AS AT SEPTEMBER 30, 2010 2010 2009 ASSETS Cash $ 137,919 $ 28,460 Accounts receivable 59,327 43,581 Prepaid expenses 17.035 6,603 Investments(Note 4) 103.250 156.474 $ 317,531 $ 235,118 LIABILITIES Accounts payable and accrued liabilities $ 16,062 $ 18.523 Deferred registration and sponsorship fees 3 1.900 26.260 47.962 44,784 NET ASSETS Facilities fund (Note 5) 260,925 260,925 Unrestricted net assets 8,644 00.591) 269.569 190,334 5 317,531 $ 235,118 APPROV ON/BEHALF OF THE BOARD: 1 iiiii.,,E, i'°)' President ts` 1_,),,vtoh , 6(4 A./.41.m Treasurer 7 . PICKERIN'G SOCCER CLUB INC, S I ATEMF;NT OF OPERATION S FOR THE YEAR ENDED SEPTEMBER 30,2410 2010. 2009 RECEIP TS Registration fees $ 993.447 $ 861.547 Player development program fees 88.962 87.281 Sponsorship fees 75,667 61,185 Summer camp lees(Note t ) 57,309 57,603 Fundraisi3i°e, 60.253 78.t}56 Turf held rental 27'.2 78 - Interest ea rti e_el 375 1305,291 1,145_672 DI:SY ITRSI MiENTS (see Schedule on page 7) 350.276 314,635 Equipment 47,075 31,j25 Coach and player development 178,738 231,551 Operating 591,776 543:359 Premises 58.191 38.119 1.226.056 1.159,189 EXCESS RECEIPTS OVER DISBURSEMENTS (DISBURSEMENTS OVER RECEIPTS) 79,235 (13,517) UNRESTRICTED NET ASSETS, beginning of year (70.591) (57-071) UNRESTRICTED NET A rSFTS,end rofveiir S 8,644 $�^t 10.591) 3. PICKERING SOCCER CLUB INC, STATEMENT OF CHANGES TN FACILITIES FUND FOR THE YEAR ENDED SEPTEMBER 304 2011) 2010 2009 FACILITIES FUND, beginning of year S 260,925 5 338,925 Less expenses nctand daring year - ('MOO) FACILITIES FUND,end or)ear S 260,925 S 260 925 PICKERING SOCCER CLUB INC, NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30,2010 1. BY-LAWS AND OPERATIONS The Pickering Soccer Club Inc. is a regional sport-gov .ruing.not-for-profit organization incorporated without share capital by letters patent in the province o't'Ontario. The purpose of the Pickering Soccer Club Inc. is to develop the individual abilities of each youth and junior soccer player from the City of Pickering !'or the purpose t improving their playing skills and their enjoyment of soccer. 2. SUliti iA1(V OF SIGNIFICANT ACCOUNTING POLICIES These financial statements have been prepared in accordance with Canadian generally accepted accounting principles.The more significant accounting policies f llowed are summarized below: (a) Investments All investments are classified as held-to-maturity and are recorded at cost. (b) Capital Assets Capital assets are expensed on acquisition, Capital assets include office furniture and equipment. During the year, office furniture and equipment was purchased for a total cost of Tait (2009 - Snil).This amount is included in premises disbursements in the statement of operations. (e) Revenue recognition Registration and sponsorship fees are charged on a seasonal basis and are recognized as revenue in the year in which the season occurs. Fees received in advance of the season are reflected as deferred items on the Balance Sheet. tci;t Fund basis of:accounting The Club accounts fbr internally imposed restrictions on interest earned and on the participant's levy as increases in the Facilities Fund as per Net 5 to these financial! statements. (e) Contributed services Volunteers contribute more. than 1.500 hours per year to assist the not-tor-profit Pickering Soccer Club inc. in carrying out i'ts service delivery activities. Because of the difficulty of determining their fair value, contributed services are not recognized in the financial statements. (f) Ilse of Estinintes The preparation of financial statements in conformity with Canadian generally accepted accounting. principles requires management to make estimates ,and assumptions that affect the reported amounts of asset's and liabilities and disclosure of continizeast assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses truing the aeporttyd period. Actual results could dif!er from these estimates. 3. FINANCIAL IN'yTI.UMENTS The [..tub's financial instruments consist of cash, accounts receivable, investalnerits and accounts payable. "l he fait value of accounts receivable, investments, accounts payable and accrued liabilities and bank indebtedness approximate their carrying values unless otherwise , :tied it is management's opinion that the organization is not exposed to significant interest rate, e.urrcne:■ or credit risks arising from these financial instruments. 5. PICKERING SOCCER CLUB INC. NOTES TO T FINANCIAL STATEMENTS SEPTEMBER 311, 2010 4, IN V.('ST1 'NTS 201 ii 2009 Guaranteed investment Certificates. 1.15'',due Dec. 31. 2010 $ 51.625 $ 51,625 Guaranteed Investment Cer'tific.aies. 1.15%due:Dec. 31, 2010 51,625 51.525 Guaranteed Investment Certificates. 1. due Dec._31. 2010 53.22t S 11i3 150 1 4■{r"474 Investments are regarded as held-to-maturity and are carried on the Balance Sheet at cost which, in the opinion of management.approximates fair market laluc. 5. FACILITIES FUND By special resolution of the general membership an internally imposed rund SNas created out of the general operating surplus to allocate funds to assist with improving and obtaining suitable facilities. 1 he Club annually .allneates, a levy of $5.1111 per participant, per summer season, to the Facilities Fund. Except for fiscal 2010 and 2009, interest earned on fund investments is allocated directly to the Facilities Fund, it is not included as a receipt on the Statement of Operations. By Directors Resolution the levy for fiscal 2010 and for fiscal 2009 sas not allocated. 5. SL1i INTEll CAMP FEES The Club annually provides a camp liar participants to learn new skills over the summer months. In addition. the Club also provided a Traanina Camp for elite athletes and sponsored Futsol programs for interested members 7. STATEMENT OF CASI 1 FLOWS A statement of cash flows has not been ljresenteJ as information about financing and investing activities and their effects on cash resources is readk apparent from the other financial statements. S. COMMITMENTS a) Commencing Jule 1. 2(105 the Club agreed to lease premises located at. 1735 'Bayty Street \Vest in Pickering, The lease is for a period of six years and wilt expire on June 30. 2012. Terms of the lease require monthly payments of$3,717. b) '1 tic Club leases office equipment at a cost of$4,266 per year. The lease is for a bO month period which commenced in May 2006, G) The Club operates occasional bingo events as fundraising activities under licence of the Province of Ontario. As a condition of registration under the licence; all proceeds from the bingo events must be disbursed tor the benefit of registrants (Operating disbursements on the Schedule of Disbursements). Proceeds from binge event.} have been included in Fundraising, Receipts on the Statement of Operations. U. P1C7KE1t1NG SOCCER CLUB INC.. SCHEDULE OF DISBURSEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2010 2010 2009 ADMINISTRATIVE Advertising.and promotion $ 15.781 S 18.813 Bank change and interest 134 1.608 Directors insurance and supplies 2.575 675 Fundraising 20.304 23,141 Meetings„Coaches, Direetors and General 8,488 10,939 O1flce supplies rand photocopying '0.898 1?,912 t'oiagge, telephone and interne( 20.862 13,409 1'rolcssic<rtal lees- legal, audit and aewunfing 21.075 172.05 Salaries, stages and benefits 240.156 115.931 S 350.2 i 6 S_ 314.635 EQUIPMENT Coaches and officials supplies $ 3.232 $ 4.126 Field maintenance and equipment 33.348 13.862 Field marking supplies 10,495 13.537 47.075 S 315,2,5 COACH AND PLAYER DEVELOPMENT t.o ach development programs $ 42;057 5 43,029 l'l.czer development gram a 90.006 115,998 Soccer camp operations 46.675 52,524 S _178.738 S 211,551 OP E RATING Gymnasium rentals(net of recoveries) $ 21.579 $ 11.224 League .fees, 130,513 126,537 Photography 8,309 20.675 t2.et'eree fees 77,791 90.322 Soccer balls 34,259 24,743 Tournament lees 8.324 2.994 Trophies and awards 51.684 69.505 Uniforms 258.817 197,359 S 591,776 S 543.359 PREMISES Equipment leases S 5.135 S 5,414 Maintenance and insurance 2.192 ,3.703 Rem 45,19 43.644 [1iilititiS ;645 5.358 S_ 58 fl NI. S__ 58,119 7. PICKERING SOCCER CLUB INC. FINANCIAL STATEMENTS SEPTEMBER 30, 2009 • • • CONTENTS Page AUDITOR'S REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement of Operations 3 Statement olCIA4mtes in laciiities Fund 4 Notes to the Financial Statements 5 - 7 Schedule of Disbursements 8 DAVID L. A feCARROL , (,A LI( I II I'Iil l.lc. .\CCOLINIAN! C AUDITOR'S REPORT To the Members of the Pickering Soccer Club Inc.: I have audited the statement of financial position of Pickering Soccer Club Inc.. as at September 30,2009 and the statements of operations and changes in facilities fund for the year then ended. These financial statements are the responsibility of the Club's directors. My responsibility is to express an opinion on these financial statements based on my audit. ,I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that 1 plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining. on a test basis; evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates trade by the directors, as well as evaluating the overall financial statement presentation. In my opinion these financial statements present fairl), in all material respects. the financial position of the Club as at September 30, 2009 and the results of its operations and the changes in its facilities fund for the year then ended in accordance with Canadian generally accepted accounting principles. Toronto, Ontario r f I31.+ January 28'r'20I 0 � CHARTERED ACCOUNT NT LICENCED.PU.IBLIC ACCOUNTANT • 111 CPANe;.i:'.!+.i\';\v .Nl t!„ still r: it:++', l'.o, Box 9, SCARROVZOTA,H, (,)N le\kl0 .I I l l3E9 T1I.. .H6-756-93113 o- FAX: •1!ts-75av•.lF;, t 1_-t'iAII: da`4c Ocifm .ot .ca 1. PICKERING SOCCER CLUB INC. STATEMENT OF FINANCIAL POSITION AS AT SEPTEMBER 30, 2009 200 2008 ASSETS Cash $ 28,460 $ 15.195 Accourris rtAxixiable 43,581 - 48,487 Prepaid expenses 6,603 23,44 I Investments(Note 4) 156,474 340359 $ 23Jj S422 LIABILITIES Accounts payable and accrued liabilities $ 18,524 $ 128,034 Deferred registration and sponsorship fee5, 26.260 22.997 44,784 151,031 NET ASSETS Facilities fund(Notc;5) • 260,925 338,925 1nrestrieted net assets 70.591) (57,074) 1.90,334 18511 235,118 S,_432-882 APPROVED ON BEHALF OF THE BOARD: President Treasurer • PICKERING SOCCER CLUB 'INC. STATEMENT OF OPERATIONS FOR THE 'EAR ENDED SEPTEMBER 30,2009 2009 2008 RECEIPTS Registration fees $ 861,547 $ 874,581 Player development program fee 87,281 61,419 Sponsorship fees. 61,185 68,982 Slimmer camp fees(Note 6) 57.603 116.130 Fundraising 78.056 38.630 1,145,672 1.159.742 DISBURSEMENTS(see Schedule on page 7) Administrative 314.635 291,991 Equipment 31.525 21.888 Coach and player development 211,55) 264,820 Operating 543.359 572,596 Prem ise 58.119 56.279 1,159 189 ..1,207,574 EXCESS DISBURSEMENTS OVER RECEIPTS (13,517) (47,832) UNRESTRICTED NET ASSETS, beginning of year (57.074) (9.242) UNRESTRICTED NET ASSETS,end of}.ear 5 (70,591) 3. PICKERING SOCCER CLUB INC STATEMENT OF CIIANGES IN FACILITIES FUND FOR THE YEAR ENDED SEPTEMBER 30,2009 2009 • 2008. FACILITIES FUND,beginning of year S 338,925 S 334.279 Acid: increase from interest earned 4.646 Les s. expense incurred durirro. year 78.000) - FACILITIES FUND.,end of year S 260,925 S 338 92i 4. PICKERING SOCCER CLUB INC. NOTES TO THE FINANCIAL STA'I'I;lii'IENTS SEPTEMBER 30, 2009 1. BY-LAWS AND OPERATIONS The Pickering Soccer Club Inc. is a regional sport-governing; not-for-profit organization incorporated without share capital by letters patent in tlye Province of Ontario. The purpose of the Pickering.Soccer Club Inc. is to develop the individual abilities of each youth and junior soccer player from the City of Pickering for the purpose of improving their playing skills and their enjoyment of soccer. 2. SUMMARY OF SIGNIFICANT ACCOIUNTIiNG POLICIES These financial statements have been prepared in accordance with Canadian generally accepted accounting principles. The more significant accounting policies followed are summarized below (sr) Investments All investments are classified as helot-to-maturity and are recorded at cost. (b) Capital Assets Capital assets are expensed on acquisition. Capital assets include office furniture and equipment. During the year, office furniture and equipment was purchased for a total cost of.Slid t2OO8 - iiil). This amount is included in premises disbursements in the statement of operations. (c) Revenue recognition Registration and sponsorship fees are charged on a seasonal basis and are recognized is revenue in the year in Nvhicli the season occurs. Fees received in advance of the season are reflected as deferred items on the Balance Sheet, (tt) Fund basis of accounting The Club accounts +,r internally-imposed r istrictions on interest earneid and on the participant's levy as increases in the Facilities Fund as per Note 5 to these financial statements. (e) Contributed services Volunteers contribute more than 1.5(10 hours per year to assist the not-for-profit.Pickering Soccer Club Inc. in carrying out its service delivery activities. Because of the difficulty of determining their fair value,contributed services are not recognized in the financial statements. (f) Use of Estimates The prepairation of financial statements in con.formit) with Canadian ge erally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from these estimates. 3, FINANCIAL,INSTRUMENTS The Club's financial instruments Consist of cash, accounts re.ccciable. investments and accounts • pas:.bls. The fair value of accounts receivable, invesimet,ts, accounts payable and accrued liabilities and bank indebtedness approximate their carrying values unless otherwise stated. It is management's opinion thin die organization is not erpLsed to significant interest rale. currenc!, or credit risks arising from these financial instruments. 5 PICKERiNG SOCCER C'LiUB INC. NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30, 2009 4. INVESTMENTS 2009 2008 Guaranteed Investment Certrticates, 1.15%due Dec. 31, 2010 $ 51,625 $ - Guaranteed Investment Certificates, 1.15%due Dec. 31, 2010 51,625 Guaranteed Investment Certificates, 1.15%due Dec. 31, 2010 53,22,-1 - Guaranteed investment Certificates, 3.25% due June 4. 200e9 150,000 Guaranteed Investment Certificate, 3.40%due June 26, 2009 - 52,125 Term deposit,3.55%due October 1. 200 - 138.6 34 $_ I56,474 5 340.,759, Investments are regarded ;as held-to-mal.urity and are carried on the Balance Sheet at cost IN hid, in the opinion of management, approximates fair market value. 5. FACILITIES FUND • By special resolution of the general membership an internally imposed fund was created out of the general operating surplus to allocate funds to assist with improving and obtaining suitable facilities. The Club annually allocates a levy of $5.00 per participant, per summer season, to the Facilities Fund. Except for ti•cal 2009. interest.earned on fund investments is allocated directly to the Facilities Fund, it is not included as a receipt ctr the Statement of Operations. By Directors Resolution the levy Cot fiscal 2009 and for fiscal 2(1(18 was not allocated. 6. SUMMER CAMP .FEES • The Club annually provides a camp for participants to learn new skills over the summer months. In addition, the Club also provided a Training Camp t=:ir elite athletes and sponsored l"utsol programs in 2008 the Club also offered Morace's and Pesch's Academies) for interested members. 7. STATEMENT OF CASH FLOWS A statement of cash flows has not been presented as information about financing and investing activities and their effects on cash resources is readily apparent from the other financial statements. 8. CO NMI ITMEN1'S a) Commencing July 1. 2006 the Club agreed to lease premises located at 1735 l3ayly- Street West in Picketing. The lease is for a period of six years and will expire on June 30, 2012. Terms of the lease require monthly payments of$3,628. b) The Club leases office equipment at a cut of$4.266 per year. The lease is for a 60 month period which commenced in May 2006. 6. P[CKERINC 'SOCC.'ER CLUB INC. NOTES TO T)-IE FINANCIAL STATEMENTS SEPTEMBER 30,2009 S. COMMITMENTS (continued) c) In April 2008 the Club received grants for $136,000 from the Ontario Trillium Foundation and $3,000 from the Pic kering Eastshore Community Association to assist with the re-development of an existing soccer field. As at September 30, 2009 the Club had expended the amount of $73,000 towards the project costs. The balance of the funding received is $5,000 which has been disclosed on the Balance Sheet included in accounts payable. Management of the Club anticipates the final disbursement will occur upon satisfacto€y completion of field marking and t€€rf levelling and drainage. The total financial commitment of the Club is expected to he $217.000 inclusive of the Grant proceeds and att., contributions which may be rec+_ived from sponsors. d) The Club operates occasional bingo events as fundraising activities under licence (lithe Province of Ontario, As a condition of registration under the licence, all proceeds from the bingo events must be disbursed for the benefit of registrants (Operating disbursements on the Schedule of Disbursements). Proceeds from bingo events have been included in Fundraising Receipts on the Statement of Operations, • 7. PICKERING SOCCER CLUB INC SCHEDULE OF DISBURSEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2009 2009 21108 ADMINISTRATIVE Advertising and promotion 18,513 $ 12,977 Sank charges and interest 1,608 135 Directors insurance and ssupplies. 675 . 1,922 Fundraising 23.141 11,93'2 Meetings- Coaches, Directors and General 10,939 10.966 Office supplies and photoe•opy ink; 12,912 14,468 Postage,telephone and internet 13,409 21,438 . Professional fees- legal, audit and accounting 17,205 11.200 Salaries,wages and benefits 215.933 '06,953 314.635 $ 291,991. EQUIPMENT Coaches and officials supplies $ 4,12E $ . 3.366 Field maintenance and equipment 13,862 7,519 Field marking supplies 13.5.37 _ 11.003 .31 525 2 i; 4-S t OACIl AND PLAYER DEVELOPMENT Coach development programs $ 43,029 $ 32_464 Player development programs 115,998 115,324 Soccer camp operations 53,524 117.032 26_4411.211 OPERATING Gymnasium rentals (net arecoveries) $ 11,224 $ 14.729 League fees 126,537 134.180 Photography 20.675 18,558 Referee lees 941,322 75.695 Soccer balls 24,743 24,734 Tournament tees 2,994 4.956 Trophies and awards 69,505 79,408 Uniforms 197.359 220,336 - $ 543.359 S 572.596 • PREMISES Equipment tc.stseS $ 5,414 1i 5.636 Mainienance and insurance 3,703 3.238 Rent 43,644 42.761 Utilities 5.358 4.644 S 58,119 S 56.279 8. • CO d• CO 0 - - c, '- . .:zr MO COCOv.- Mv- M CO ChMd' d' CO CC) N- d' CO Ca N- N LC) CO N- 0 0 N- 0 N- 0 N. 0 t- N- O C) d' d co C) d' C) N CO N CA LO C) Cr) LO CO LO CO LO CO LO LO 0) C) CO CO LO O) CO O C) N CO (.fl N N- O) C) N- CA N- C3) N- C) N- N- 0 N- CO CO d' O CO I- X v- 0ONNN v- N � CV CNI N (NJ d C7N N (NI 'C N ( 0 0 0 O O O O O O O O O O O O O 0 O O O O O Co O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 O O O O 0 0 N CO 00 N O N 00 N CO N N 0 0 0 0 0 0 0 c) LO Ln00 ' d' d' 1- " .- . - 1- d' 0000000 C• ,.0., 0 N N 0 0 N 0 0 N O N 0 N 0 N N 0 0 LC) LO 0 0 LO y,, Ca c- LC) LC) O N- CO CY) N.- CO N- CO N- CO I,- N- 0 0 CO C'O 0) 0 CO RI IX NLnLnCONd' 00d 0d' 0d- 0d• d' C)) C000C'O • 0) CO U N O 0 N ( �- CO 00 — CC) CO r- CO r- LO N 0 0 00 LC) 0 O X 0 0 0 0 — 0 0 — 0 — 0 — 0 0 N- - 'a CI3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 co CO co cm d' LC) C) O) LO O) LO C)) LO CA LO LC) C) 0) CO CO 00 C CO 0) C'O N 0 LC) LC) LO LO LO LO LO LO LO Ln LI) CO CO CS) O) 0) Cr) C) O CO co d• CA C) CO N- N- CO N- CO ti CO t` CO CO O co co LO LC) O LS')CO I,- N- d CO CO O) Cp CO 0) CO C) CO O) CO CJ) O) N- N- co co co N- co O)ct N- co CA C) O ti N- O ti 0 NS• O ti 0 0 ..1:0) CO 0 0 0 CO O a) X 0 0 0 0 - - 0 0 - 0 - O — O O O O O O O O O O O O O O O O O O O O O O O O I- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO CO N- t- CO 0) CO CO C3) CO O) CO CA CO C3) CA d" d" CO co M d' M CO co CS) t- CO co LO LO 0 LO 0 LO 0 LO 0 0 t` t- d d' d N- d' Cn t` LO " N h LO CO CO LC) CO LS) C'O LC) CO LO LC) CO CO LC) L!) LO CO LO CCs N dt Co co co 000 CO O CO O CO O CO O O N N I- N- N- N N- t Q' I- I- CDLnCAd ICI-- d' I-- d N- d' I` d' d' d' d• d' d' d d• d' as co O co d' CO LO CO CO co co co co LO CO LO LC) CO CO LC) LC) Lf) CO LO 0 X 00000000000000000000000 X 00000000000000000000000 co 00000000000000000000000 F-• N O N _ . C C C O o J U U X in'LL I C C U O O O --C' o E U U = U (6 _ U - 'O U -I j c a) "' a C L 2 u) o Z c — as a U Z co in' o ' Ca U 'D U 2 "0 -o -O N (nu) --I O O X a) c n 2 c C U a) X00 Wz3 X co n n , U Z U O -n �+- J W j W U a) a) m m c X O C Cn ' . > Z Z G G C W O 3) .. U U a) ta _C O a) Q) a) a) '- C C a) X O X ` j+-. To IL, - Ca La ca CO 000UUi5 -a Z W > W c c -0 0) n 0 C 3 •5 -3 0 rn o 0'5 •5 Ca Ca O Ca La 0) O C a) a) a) N N .0 _C C C CO m .L .L •C .` .` C C g Ca — E E E E E ° O O' O i n 0) Cl w a) a) ) ,E C (D = E E E E E 0 0 0 0•° •C) = = = = = En a0 a) O CO °. 7 0 0 0 O O L L L L E E -0 -0 -0 -0 "O co La Ck LL CL 00000u) WWwOO C C C C CJJ I- I- F- 1- H t- D X I- D I- D I- D I- H ce LL F- o_ 2 0 0 0 X X cA (n N N O � H ? X -3 _~_I J 10/20/12 Mortgage Payment Calculator-RBC Royal Bank ig • RBC Royal Banke Mortgage Payment Calculator Payment Payment Amortization Term Amortization Amortization Frequency Amount Interest Interest Cost Interest Savings Cost vs. Monthly Payment Monthly $34,968.52 15.0 yrs $1,219,635.84 $1,394,332.32 $0.00 _ Semi-monthly $17,484.26 15.0 yrs $1,216,012.42 $1,388,367.51 $5,965.37 Bi-weekly $16,139.32 15.0 yrs $1,210,641.79 $1,381,194.32 $13,138.56 Weekly $8,069.66 15.0 yrs $1,208,975.56 $1,378,457.52 $15,875.36 Accelerated $17,484.26_ 13.5 yrs $1,142,846.59 $1,236,272.84 $158,060.04 Bi-weekly Accelerated $8,742.13 13.5 yrs $1,141,041.51 $1,233,673.36 $160,659.52 Weekly Results Summary Mortgage Amount: $4,900,000.00 Interest Term: 10 years 0 months Interest Rate Type: Fixed Payment Frequency: Weekly Interest Rate: 3.500 % Amortization Period: 15 years 0 months Payment Amount: $8,069.66 Mortgage Amortization Paydown https://w w w.rbcroyalbank.com/cgi-bin/mortgage/mpc/start.cgi/start 1/2 10/20/12 Mortgage Payment Calculator-RBC Royal Bank In this chart we assume the following: (i) a constant interest rate throughout the amortization period, (ii) interest is compounded semi-annually for fixed interest rates and each payment period for variable Interest rates; and (ii) the payment schedule you selected is maintained with no additional payments or skipped payments, unless selected by you. If you select our Double-Up® payment option, we assume the payments are applied against the first payment(s) in each year. If you select the Skip-A-Payment® option, we assume the payment that is "skipped" is the last payment in the year. If you customized the payment schedule, the chart reflects the information you input. The recommendation is (i) based on the accuracy and completeness of the data you have entered, (ii) based on assumptions that are believed to be reasonable, and (iii) for informational purposes only and should not be relied upon for specific financial or other advice. When you make your credit application interest rates may have changed or may be different due to information contained in your application. Royal Bank of Canada does not make any express or implied warranties or representations with respect to any information or results in connection with this calculator. Royal Bank of Canada will not be liable for any losses or damages arising from any errors or omissions in any information or results, or any action or decision made by you in reliance on any information or results. https://w w w.rbcroyalbank.com/cgi-bin/mortgage/mpc/start.cgi/start 2/2 7_ *.—-"' i I 1.,., /- --• ''. ...t _a?. 1 , -, . ,,. , i - :iii../. . il....;th T- ..-• : : -1 4 - i •_ ' r, a.f,,I, Ad-- . .-: . ,',.• , ,, .. ■° i ' '' 4:•••11 'talc - -,.,--,---'-'. - , • . , t,„ , .„. • . ., ---.---Y if' . 7 . '-.. 4. _ E 4i, . ,-,, , 1-, . :,.. ,to ., , 0.. E . . , '''6 0 Ca : _ic„,„,„,„....„-- ,. , ....• • t . s... I— = a) a) bJ0 • LEL, ttr) E ›. > CD 0 w c L. CL)0 > mm ., .' 1 ,, ,, : 4.. 1." 7-• ' • 1:1) CO iliL / "r•'.. — '•'.0' lir.- ' " . ,- -: ..7 . il P" ' ( =') a 4 ?'°' `a i, w..f. - • - . ..... , . / .., , -, • ! • -- ■ ' co .1:..- . , . , 7., ,,i. I t9, ...,.:. iii.f.: - ... ' • ":• f,t3, '....=,':::._:, .......:, . ''' ,, ,::,:..;::,!:.,i115.1,,,,,...,0" .,.,5::,:.- .......0.-03›.4•____ •■''' .+l'r ," ..ti, F'1.,..:4,, 1.1.rw-gt ' ',..;',. , • • • -...ie "„,7. '' ' ,.44,i 5,1.•e . . 49,i• --',4-,, 1.0 -- f •':;: J,?,)1°.!: 4.1-: 1141:1. ,11:4:";A..,,S::::.6:, .':t.ef' 4-1(ro I. ._.1 ,--1-.' ,,-- s-, = .--, • ; -/- ' --....,, .: a) — 14...:;„:: .., _ , ,„ ‘„.....,--,..1 a ed) UiLl ° 070- • ... :-:I A•' — ' ..T.. 44, ..- 7,... ih , .,,p,.:4- , ....- - im'4P. if...01,,,it" :,•,.'..,..,. ' ....• ....s isf44---., tic ,.'... , "t tjle. •'.. • [immis• C 0 * .-..- .... -A,.., -i,,,7,-;-;.... --.i - -, 1-*A. s t ,4, t % , ;:4;-,".., ,x,t,'''''. ., li■ .,:r ''''''''it sr,,''',.■:11:411 *:,.. V ' * "'*.-.4'."Vr l' •w,,), .-..411.Xt:'',.': 1,.".4;,.A,.. , . .. _, ,..,. f: ,,,,' „,4,.f., , .1, ■ 1.3. : . .,. i3.,,,, , ..,...i. P ',.."''- ,.'...';'1,.. -.,•/' '/-1"-"lir' U rr...,1 ik,31 .,... It.m... _ ii....;.., _;... , .7 .... ,,...... ,..x.,. . •_ .0,.... 1.1.,v 1..,.7.„... ...... , .t. „4,,e„ 4A-* -'1„ XI Cm Oa r4:1 . 7v*.kl' - - --70dr- A., ;.:.'f " • sf • t .,- " It...., '' t •- -- ,, '. ,ql ; ' *' -r .L'°%1'-'-'...: '4,...4 , - • ,:4441. -A-4 ,ft .,. - - --.- ; . ,r • ,,440:0'. .., - *"7";; 44 ' . '''.,,.. .,..--. • - - 4, t917 '*" ,., 4)7 t. ,.,.,t,, 4 4 - '' 14,. 4-0 C N . E Q N -I-) O N = >. > Li- o o N Ca c a) > a)S o o co LL fa a) c CD C. a 1 '> C _ N I o u , J Co E 5-- = U O "CU _ U aU - C = I _O }, U — .,- >,CU > N tap Co E M. –0 c c> c •L - > 0 ct O ' • –0 U 'L > N i d) Ca co N ate-+ kn ate-+ N = mCU •–+ vi c6 = N . =._ I t3 V a LE 4- x i' N N N. 0111 wu L 76 4.-- o' F— CI • i N i C 0 > 0_ (/) O N p U a--+ N U v i 0 C Q U co co Q - _0 •r c co N U O_ •O a) C }"' i= U V) Q v u LL, Ca E O N O v 0. O _c E co > U U C p `~ Q Q3 vi . N . a) C •c 4_, 0 qA O C U s- co +� a J co vi O cu E . +-+ ate--+ N v a1 O cv p 1— Q. 0 4- Q X i 4-I C CU U a--1 Q N U cu C •- U CU cu CU Ln 4— .N -C >` C CD LE O co N a--• —0 CO CU Q _ i CO C � co= 2 a L CO N • tao U i N N .�.i • S _U Q Q '� U N CO a., S� co CU u co CD> C Q CO > i i ta.0 CU (U cri o � � � CU -C -� wE � � E Ca• N N _ O fa c� co a = L a) U _ -0 O 03 O_ +' N O. = tan O O > cu 0 UO c > a 4 ctz >• c C. CLI co a, o �c 0 t aA �' C�CU t— 0 — ate-+ i 0 �N ••- a) 2 .c 2 �O fB — Co N I O cu taA 4 cu 0 CU N L +,t 1 Q C co •U -0 >, Q u Q to co) co .i Q O cv +-+ O +_+ — 0 ' p co cu Q O O CL ) i 1- i. wUa C _ 0) m2Q22 —! _J _0 U • • • • • • • • • E.) CD 0 0 v �4- aA a) = L_ a) U N o +�•+ O > a) N N co cu a1 -a fa C vi a) co O L O 4- i O '� aJ C co .5 a) s co cu T.ca o 0 Q bA a _ > 1 + ' a + �' L co CU .� °' — _ LA v a >. ct C +- E _ Q 0 O 0 +-1 N N N i E u a, „_ CU C C • C13 co > co _ -a 0 L > T — (B — 6'- i 0 ca C -o L �, _C -0 Q1Q C •— U v C ` L 4J cc N N N L CU O U O Q CO 'N to a-+ N U c E O N Sm •• U L +a > fB - .- N - -' I • N eti 4D .0 4 N v -0 o a) C E N L LO a) O Ca v o o N N a U) v (�'� CL C GJ co 'L 'Q � CO � � � � .� r U Q t •F = O O >• Q O co co co - -0 ` CO a) Q- Q ?� N •. 5 a) 4-'°U N > -0 0 -0 Q Q = •C vi v O . C c� c� . V L CO 4- CU C ate' C i ■ L)z L CD O C Q O L 0 0 0 .0 •- O r 0 N N I L >s co C co co�f,P N O 2 .0 0 l +-, ,J) i f6 _ : " cB•Id ca•=c 5 C o -0 co c� -o o C C13 • • • • • GCI • • • • • C 1 U b i - L 0 cw' n3 %CP 0 r(mil 14.2 u... .,.,.... i = C tc , 441 . CC 4u a 4-/ isy tou *.1 c CD 0 IMF * >lb LLs CL CI OWN* 0 ( U a P Cli) E . 1.- 1. , i. a) 19`2, — i > tie j e ci ,,„ a) ._ in CO 4-J 03 CL '1 = aA ca w mC O - Q' -• Ca ca � �o to U CO 73 ca C 4--I C _ O ca 0 c N 0 a > ate--' O �o - �' _c do can .L- ....,_ cu 0 co Q "a _a Club AIIIPIIIIIIIih"-a 1.1 401 itip ... 4 — a a 0 r 2, zri .\ = (Ity : 1 W i g"a C s as C ..,. 4 CD _ _ E 0 . / N 0 SI?, . W a:, > ti ej e ci 0_ a) t co E c N c •:i:-.3 4_, all CL Q .N ca ∎■ 4-J Q O eln _ E 0- N = 2 m� cm 0 (3 (a 4— N . >. v C N t1A > N s = O -> C O c6 L Ts)7 ,=,,r,.,, "1 cn > O C +, `� U 1,g .0 E u _c o ,_,-Lu 0 a..,, c 0- t-,-; -c LE � p N 'v > i C .§ L 0 C N > U bA +-) cn +-I -0 N Q • Club > 414C4* i (13 4611 ek 4* tr, ."4111114 ''' ° it '..' i CZ 0 "I/ OP ' Li- Om t a....r.-- :"\s\\r_, a) (a) , a 4 , . > 4., c u oa '0 7_0 to , I E r- I- t ti) ' / -70 0. 44. 2 si_ clo I > Lie., e ,,I tr. • w ..„, . ci. in C. N '- a a) C N Q O Q CO .Ln a) O m� CO O c6 ca +, Q L. Q O = C — 4- Q C CU Q ca O = .- a' › a a) _ > c '\() I cu ,_cu ,a3 a) -- cLo 0°- 4_,CU ;'O�*�N; y N o "CU � L � v o Oos_ _ o CU v O 4, CO cn > CO Q 4- 'a U WINN* VI 0 S- allICIP 0 r ,, c 4- . ill wou ,,4. \ 0 44- 41: ` ..c (of ,, -a . Cit (0 i 4 C timi U118 "a a CD 0 .... = co 4§ LL cill 14--..c4:1Ci 5, s a) C ' t - § ' ' eV CU 0 i i E 1.- I-- e , 0. t 2 ' ..,--/ -c, a O z A . ›. > tie tri. au N o To 7.1111 CU U 4- O U N i CU 0 c6 E C1 > O L +- U U -0 u s_ CO co U c v > r U N N �, o +� c3 0 • . E ,rte V N v N i lki,)1 w E --a cLcn 5 0- /��' �+1 O O E " N 4A a., ..., „, . k I- U .- - _.c- co "..'gl', z r ey yy. >1 131 ';',..,.:-.:-1 ii er e� s . 0. . al . g.- n O.r T /' 1 O T C ^^'' I ~ T I ^ a) cr) _ r- Q) lr- ' •C, .e. CD ,0 a) . „0 . 3:-,•-, c " - alct) ca., =cum .. "0,-7' c: ''. 1 70 ciio '.4...,33.-,',: ,•:, , 1 (1) .2 §". – E — -. E ' . „. ; E . VII .-1 2 co ci. „,,,,,;-0:1„,-.; 0 lx r- 0 fie z1)> 41— 2 'ar) /0. CD . g o0 . + - I C � I T Cl) c N., U � I O > , 71) ' .2 c3) m E Wsm .—' ' .. ' ,.-i pc ' ' 2 N ,..o as 3 N ? a) . C:1 —.....,.., ._ .. . L mC,,, a) . , : , . , .. , .>ii __ ,.,...,. ..: ... ,,., c— ■ am • U +i a) . a� 1J >. - 2 to frt.c .,-- - ! cu /0.1 •, 4– — $3.) p H' ll O 4-1 O N 03 4 ID = 4– .a co N w co _o c i i Cl3 O J a-+ O O 4A N a) a 'a t1A cn E >- O U :r--.; fa fB a--+ CB . Q O a) ID D D a) a) +-I >` a) N = 'Q L) O CO .1 J • au -Q L a) .Q -0 N •— v o U CU _-0 co 4O -0 4_,-0 CO N v qA O .N O N CO U N `� vii v o v N .c6 Ov N O 2 ._U; L a vii > Q. N • i O C a) •a t �' p c 0 ._ c6 ca `-' -c o c E >` O 'i 4_ =E O N a) ca :�' — +' O �, O a) — L fB — f6 a--+ c O ._, O ?j CU Y a) O c L c L) 0 cu Ln 2 E — 'U ,_, 4--'co c� :� •– v O c .— -° a) 1— U to .- o v --' c - -c en i T E cu>` 4-- a� •— Q -: E >, _Q s >� cD a1 - — = .a '` E u :. CO N S ." 1(; , y a v L a) L. t 1 ,. ' 0 = L s /a)/� D i'bO O O C L � � j�j/y_ ..- y 7F W .ij -0 n3 / w..a ' co N brio .1 m ,�, f6 N f ' C aV-' O f6 v f �/ •.... ; _ • o a) Cap _O s= • -0 t Q Cn N N N p c O n co i ca 0 N O 0.. CaA p U N Q .— aJ c Ca0 co ++ . N U ° Q) .> cu cu }, U }, co _C c O C ate--+ O Cr)Q c > E ca ca U c°n ti - u c v v 'N CD _ +� uli 0 0 Q LL Cap > _ c s- O LL-0 tto O .O a) ° o E v c o co ,I.r 0 E c ^ a ° 0_ _ C _o o •N v tab' -° ,-,.. .- cu c co C E .a .N tap N = rE _a• N a) ? •s7 I- CU 0. ._ 'Q a-' - -o O = O `(..) 4,,j 0 sal •C O > N C 0 . O N a CU CO lip 1 �4'' > CU N }' Q i C. O -o C v CD c13 co CICU U 4-,a, > to cu>, C E _ -o v 441811 > O •L E GJ .1-2> _ > > c6 4-1 C . s 'y U CO -p O o v v N a) -a co = v s_ -0 E a a ' au OO }, N.Q E O O .0 O +, _ = a~ a� +L+ .0 -0 .— = > •— =CO co y_ O c� .N O -0 > O Cr v (13 �= Cap _ ._ cn }° U i E1'�. c.) > U Cap •— 0_ U =y o a) Q v ° c - o v — O > cn +� v v aA v a� v' , o' _c - 'N a., .0 ca -C CO N • 1 "{ 6 0 E4 CU L ' a ' '�. 5 •> CI) , f r_. `r E f - cu L- '+� LL ate'' ate--+ = ,W O 0 aj ' - ?1',} a'` ni 0 0 {EI' D :.**-"--- . O) U L" L Q .'..a c c a✓ v O cn c -n- tt ) cu •> m 0 .v v co cu 0 �Iw i CL A M. F— co a� o.. co C . = D Q 1 C ... _ . , -,,,-., (ii- n... I ® op a) CD VI a) d' 4-1 0_ —0 ® CD Q > vi �O aJ E if N V - = L CL M CD N -C I I . - cn N v 0 0 C .N ; U Q •N _0 C6 1-_- > > c6 co�'jt p � � C t�,0 � V 1 " ice" �v U V a--+ CU C C ._ _ s= 03 co O. O v O u i 4 44... 4J . E A v cB cn U \� _ .,�, N > i qA >. U c _c 2 _c • it i - - �' C E - .r = o E iao -- .� ;,:. p) -0 .v _.,:..._ - L II - . ' _- " _Q _ CU Cr) cn O CI) - }, C o o v a--1 L.) ' x l F-- .c EL' [ ,_ , ;4Yr.* E 0 ..;� 1- MS ._CL i thili.. p J CU a) co ao 0 = co L m E ao a) .n •-, c I CV 0. ct [� IZ CO N O C CD _ I 0 .-a0 N O 1211 1 —_ L . Q litJI• o N N C 7-74 v CU CU ra U i C U N > O 0 a f]A i i c Z Q X U C f6 LL a) Q V) O .E Q +-, Q. -0 N O Q) N >-, .E 'o 1_, N c''' O s- i i E U CU -+ C N fa 0 Cla 0 N O •— .— cm +-+ as a, C E cu Q c - _0 0 cv > +--, 0)co C _c c O ,C CU 0 2 , c coo -� CO I L a) v N ClUI _ N LE E a c CO ,� O v U` Cl) CU O w J O a1 a) > •- vi O 0.) CO U N a) CU 00 '� 0 O '� C6 E�co E to CL �O N -0 0 W O O O L .c 0 to co 0 L CD v.) C > -0 N CU co W LL 'N CO _c 2J c CO (ion y_ -0 0 .> C Q C� 0) 0 • C C CU , > _O c I Cl) O S O -0 U N a) o CO Om > a-.+ �t1A +� N aJ aJ a aj a) U Q O - _ c i -0 Ci, E a) c 5 o c co O Q. 0 .-, v) C 0 4_, vj +., N N CO _C = C v; a a >I E V i E b.0 O 12 '47, -C L -C CL) to 2 0*Miluzi)> I rat? ) AtIvi • a tFIP *'IA ' '' .. . ,,,L, 4i[ t. v1 i E CU a) t l- * .., .1 r ; - i O = V � k b � i Cti .Q I Q- + % I 0 c 'T4, .. 0: --- ,,,r1w l * . ,,,, :,1,1 , ./. -. ' •'ri e'i).W.,''i r' —C> • -1 I 5 _ canto j c .� u E °; •t3u0 .£ c ° C s•1 a CU ' sn •£ O aJ •••-• i • as �— C L a, > E s .F Qca t O O G� m � i- c v t +, 1 �� .1 � ,rr CO ❑ co ❑ ❑ ❑ .i;. E ,_ ,„ G1 Z p CO CUa, ° E CL CL Ca I:U CL Ill a) ao E o › L t MC .° el 0 fU c 3 �° sn to 3 O AEA oQ3 L LL a., a� CO c H v, •- O T. t -c N V _ O 'a c0 •� c0 m. MN= I N c s A o c I . L °n CD .Q ca *' '3 I- to CO o c. R ca Q N L c CL CD to ,n d 12 O )0. -43 d Ca ;a c c L Hu a--+ .� CU 'EL c13 w 2- 0 = O 0 w Q� co c 3 c�co c�Lc cs�0 N., Q1 (, aa)i u Q a .c oc ,� ;40 f N 3 ,n c ao c co m u / .> .743 5 •5 ca £ p j v c to u c 0 O LO a` a H u 2 C o o m❑ p 0 CI to °'\^ G. ❑ ❑• ,, ❑ • • • ~ '�O L C v -.u 4 v a3 s O C 'O +•' a) Y- H G u CO(B U C, ..,1 i /_ 13 p u L o a, ,� N ' <, �._ V i O -o •N L m L a, ,„1 ' q 111«4 (ri V O C1 E as al 0 d c E c a cos ,E ' ' ii - 7 i J O 09 C, 0 (IS CU u .. C o ' ± 0 0 N -0+_ _ A Yy t . Si 3 a N i > O Cb 0 P f '+ U. L C, ++ L o ! w N 0 , Q- —` -0 ,c - , ,t'if �' > :Si ::6). •O C, L L , y � Z y U 6d 0 0 LL 7. -p to L p t C d ,4 4 "'' °v N— U 'in C v _ ,M9 < ❑ Q $ ❑ a, c.) ❑ L. E I•i CL CD p CU O '-• +' 0 LI v Ca W CO S cco 4-, 0 -0 ++ c ca y I ni u C, L u L y 'p _� f9 to Q Q) �' �3 E .0 ,� cis "O_ C, �Cl (a C CO E 06 to '5 L t tu) y vs u 00 L CU -- Q. L OL u C, E 'p Ln 1= E u 73 u cu v- 'a tr, 42 0 MI 0 a-+ CA D N V O C L p U r,, of N •y 0- /�1 vpi +pi+ p N _.. _ O Q t L �!` ii p .L 0C an C, ZS 0 J3 (A Q. a, IMIIIIIM I 06 mac° O H c C . aa) CU ,} O f0 C, 4 fC O .>. N c +• s� N = > a, fa N CD (a O p .N L C Q 4- M ,uv) F° s L ca >• NAf' L � 0 - "p N c E ca Q. 'a W 4-, L •+•+ 3 - fB Q vs i t „ :4- p L Y �Q N :Z. aJ c f° A O cC a) C C o So 3 ca 3 ca cn O O a, a, E a, fl. c +0 £O nIull 0 fa v > c u ns T CO --"O d @� )ya� 0 Q 0 I•U U 0 0 4— 2 a tpi W v, (N", J ❑ ❑ = ❑ ❑ ecia ,4 < ❑ a ❑ ❑ ❑ • a) i s c_ r3 W3 a O C cu Q a) cu c c C E C 0 a) -a Q �e in O '�"' ++ a) O 4A s .� ca = (W O o 'a s s '0 N = 4., a) a) L.V _ a1 -a O O O >. C Ci a) O C +r c ca = .2 eto to s_ C C) 1- 3 N LO i E n3 w •4+ i `his CD 4.1 s c3 x W -a c2 c E c 8 c c oa) col CL v) E ;3 O N s O 3 " °J _ •"' •i N s O ,C v'•- N CU N 0 "' ..4-;3 aJ ca vNi s-'*'' c E _ �_ _ _ cu CU .1 O N ^ c i c s 0. °0 '3 d ca ca > 1 to N a) u ,� .,r -p is .`!� O N _� s c v 1 a) Q >. N ai ILD iZ N aJ c s 0. ' � i V 413 � N O A N ca a `— CD lima ini OA 'ea -C ca � . co o c E N cu c o c � > ai 0. c3 0 MI O +.P c 1/11 a) N N = m■• M a) — a) ,_ > AN u M a E a) H a t .... c :t � C O *+ 1 '�'' a) N c a) , N •N C O dA 'a CU ' ( O s H �j1 O ca ._g � iJIlTft Q O � i CU °IitettOil .c —.— cu N O v co O C U au 45 co c 0 44•+ .-C _ cu ,- O H C 1E N O t C U •_ N Ca ..‘.2 p N v O N O = � � N C 'V GU N N CU}1 C_ � c H fa L C o �CU = • CU eu .> u) s_ (7) 0 4"° CZ E di E Li- > = _ `O U N N 4„, �O O co To. .i a) � � � � � � iro c .5 O `N O N CU GJ E iii .0 '�"' _ E +� cat 'F"' CO a) CL C W• 'W 0 .N U C C C a co O p O p = Q N to .- col CU Li=T C 'C 4, MO dJ Q .C taA O Sao p L- 'ca '^ ++ .0 .0 U co > i U U N > dA p •v• 03 �' +�' i C L U AI •C- 4- cu O p• 'a C V Q — O c O +' t O 41 ' O O S. -- N C p O o N v CU 0 (A E CO VI u v 17 N •' o to O ' p N p C• v a „ E 3 O C Q- F— CU ca o o E c E 13 c c3 Q O ca C a v O O= .0 0 N 4 • N N '47, C C 4„�O fD N 14 113 >; • N us C N a l U U • > .Q +.• . 4,..., �V . L O V i O O N 0 V Q .O O. 1 1 • i I-, \ r r Ci "1 u. pr 01? loo O i r'_ A O y.. L' - A fir'' ri 111 _C _ C '" � / ` C to L - � at r� , ati La. r 0,0116. 4, .0 H f°O C CM > d ..F. t CV C -a > 75 CD •i + /2:—. E (,:, s. L E O L O N to u >`tu 2 aJ O t�'if ;C C CL lE U C 'O '_ +t'+ 0 r 110 C O •� fo {O/1 N O N a1 _ Q CI— CUT UW > > , to co Q 'a c t aJ N V J2 UA 11 'V C 0 'O to aJ u -a c N >• Q. N c dOiD o 0 to r .0 N ® a) to C CL) C C ++ .0 u CU a) .Q 't3 t0 >a •" 4. O �.'• dA , > a1 $. LL d° '> ›. co c L o t >. mu cu E 6"a Sm C OL co O Q. V tip 5, al i N to E Q. co L aJ 3 a -0 tan N y A Q a) ++ iii > a u •N C N to a1 T ' _a N L -O S -a = Ca t O. N S CU pp E Q. 4, • N tap i y. al O co m woo > a) > t 'a O Q- N u O O > O _� 0 al O N 3 RI t VI v) — s C tB U Q. H OA "0 Y N u �j -0 G O ❑ ❑ ._ ❑ "�' N u N LL '� +� v N N C a1 v r to p £ Q Q E C Qj C cv ryli N L O to hlO t Q- r ' •� u -p u c d0 C +� 'u \� U . m almLL tnci co 0.. ,<„o, v 4J V ❑ ❑ ❑ ❑ ❑ ❑ ❑ 11 Pali 1>> 0 a) i 4--) hV Lim n V T \,o 0 t co ca Y U V 0.E C i • fa Ti O O 0 a (o p y ..Cu s 75 v - co L > ai � a) U > 3 - V U 0 i �' = co a p ..0 0) 0 'a a 'a 'a Q co to o 0 .O L cco o - c -a C O -0 as 2 O •> 4-. L C Q c ° 0 3 cos o O c - N a ac > 3 a, U Q- = .c 3s s -a aa) cco in 4 +' c -0 U Li_N O t O +' co O >• us }' O X y C c CI3 a) 0 •u C CD Q. L b O > >, U dA `I- C 'a O c co HUH J c o c � c " a ■ 6C cu L CL '^ c L v 3 a) a 4 g Clim Iii u, O ■al H O 3 v1 0 £ p O = aJ t u 'a — 4– V1 c U O CO L O a t c 3 m O t a o CO *- 3 c to U a) O c a, 1- c 1 c i f0 la0 4' 111 fa Tu c aJ 00 .,r c co o CO •° •c CU v 0 3 `"cu co scs C 1- -a c v _c O - Q, L U O L a.+ U O Q ur a! ++ O U U 3 a) .a O c Q _ O C •O vi c a1 G7 t H U iUii = w ip +�.� CO i Q = V a7 0. -0 t c ai C -0 Vf Vf CU CU E c •� 'a aci .°1c s o tj u u 6 o Q. £ a, ? s N 0 c6 m a ow " to vi v= s t L ti �' c r *' ao 3 c �_ "' L "' U O O aj co C d0 a c co _ ' _ •c VI al C _ 21.) -a -a 0. > >, m. c C C •c 3 co o o c O a + p ate' +; co a .CCD O/�► _a • - c o o c u v > > n 3 .0 Q. o c > > U L CU Y 0 ; ? CU ,C [ems 2 otu OOODU❑ 0 IM i -oo00 ° O j X00 co 4I ; +-' I v i 0 cu n3 VI ii. c - -a aJ E thu >. �., N L 13 o lo o. O v O u O O Q. � CD e G) 3 (13 V C "- 'a 0 ^ y . to c +' cC IC U c C C a � m CU ca E 6 E 'rn U Q D G) .0 —. 0 TA` 0 �-�•- C v s CU a co cc 413 to a� •u *= itu G1 3 CD c C •0 L N •3 . .> ,_ � u v o Q- t �, CD X 3 3 aci •i L L 'a ,. y,,, U a1 Q O O L ++ 0 .. 3 c O Cr E C C E O G) "O >. in 0 0 Q > ' -0 'C U NW .0 a) Vi'f Q1 t 'a bA }, OD 'a to ±+ G1 dA s > +• i Y �0 O Q C C 0 • ,� U C C U O Cr) al - +�+ H L U 'OA L 'a C N fo +O+ CU a) _ C O "Q C o > in cu O 'Di. a1 i C U U VOf 0 3 I. E .... RS L 'H s"' N o N i al ++ Q G C X 6g0�/ Q� >� O >' 3 of Q L C +'C+ L E }+ s•• . 0 . ++ fo C O L I CIL J co U 'a O O G) to w- 4- O v� O •_ > C s 3 0 c G. 'a Q es C 3 v U 0 N O dq al •dA 'in C ww•O L 3 0 to 3 0 0 i Q G) • ❑ ++ aJ A ,11 to 0 r�q to U L 3 O L 'a va i cis ++ CU . C V RS -0 yt3 ? dA •C 0 3 e V T U y 0 .L to .c o C 12 F3 CD 3 ..i.--, C a' L t1A "a C U ++ `- a. > C fo U S X 0 0 >' 3 S 0 'n Lis 3 i L Q y,- m �. O {n O 4„' O ' 'a ate, co U C G� O >' t0 �' L O 0 v, L v .t +c+ v- u 0 C c E a) CD E a) 0 co - 0. w m CD a) co'� Q 5 c 3 tin o 0. c ,° .,..,cu- > ,_ m —ao, `- -a GJ oca. o Q H v' '+� to c -a -a u n. > ° Q - Q ce) N +' •3 +' 3 C -a C C E a) N U t aJ 'a co c 0 3 U A co an o L — T to orD }, 'a s +� +- O c f° •Q. C L tUO CU ` c a; *_' 0 C C 3 N >. L in CL U �'' .N L. ++ 0 . aJ 0 L o y OA a0 +� C o O t to > CC G) cUU cCa C C . ... •O [nem .-- 0 O M Q ❑ U J U d o 0 C ❑ Q W Q ❑ N ++ W LJi CC J ❑ to G) ❑ ❑ ❑ ❑ ❑ ❑ U 0001:101:101:10 .F. 00171 M i 4.-J LL 1 JO 1 1 N, 1 a) CU • '3 = = 03 o 's7) ++ r-1 a) cu = co ...Y % l O U .N O o � ca ca 'N D H 3 co >+ a) — Q. in Q > cu t • _ A O Q. N ,a) ++ 4.+ 51 %SI > Q. O _ CO 0 s a1 • O .a N Tj CU CU 4E1 cu _∎ `' s - o_ ,ca s= 03 CI. 3 o 13 0 t S aA +5 Q. •= s ra > E +� ca ca E I •N ) Q. a) > d s a) ca •c O O ca s 4_, �. 3 — > in s Q s L N au U C cm a, ?, � s a) 0 3 0 > E • U 0 '0 '� 3 _0 3 � L L _�1 . J • *, s a) o s- o O s• s ea = � � › a� � s � >► t =s o +7, cc u a) Cla aJ U a. U a) *' C �- c3 CU 'a L L = i O o CL O .� O ca O 3 +l C W = ca n E s 3 F c >' = U Q. co w ai L ca 3 E ++ L sA to ca s s �' wo •� aa) O U Vit 6. Eo H ai v CD ,• v1 = fa fa ,_ Q. N O U .- = L Q s 0 s Q. O a) i E N •= a a-, a) O ca a) H N E 3 it) 0 Q •_ 'ellItiz>' 0 •3 a i '3 -a 3 T.) cp „, •W c s •� s au o 13 12. as•+ 4A fa 0 Q c O. _ O O. to ++ • fa CO s •� CO _ 'a O -a o co CO,sa. ±= a� CO a' C 15 22 cu 0 LL 4-a d 3 E a .0 U a) CD E. Ca • E E o o � a) L a > wCrj •� s co c c tn C co o co in a a) � �. CO _ c •CO s c :15 a) 4-'E ? ,a, = } CD o c' cli o >, a N ca "0 IV CO 112 E Ni, 172 a° CL C 76 E- CG L' Q' V O " a al E Ca r 'N C •_ > CU .7 -a c a) a)a) aa) a, CU CD cu 0 •_ >' i 0. -a s tto• co O O — 4 a) co L U 0— CO a)It -� s 0. 0 H O O 0 W C 48 c Q E • •� A VI co -0 c6 dA o ca ,� s C C m co N O f� +-' O .75� N O O E cu o ++a OA 0 a co Q. To VI a7 3 r-----• L L +J _ �1� •� oQ N, 'O O E [ ca ..� VI ® ° a o t-- + 0. prigh.i> it,,, u -a 0� ( ) F U k f C ca v ^` ` ' ry CD LP: co t ,.a ; p N •� f' � >F. ' }}tea ," i~ °k..@' co O to 4- O ! •Q 411 ca i v "r.. "'',,'� e` �.�'" .� ?Kr. a_ 5 Li. O b c E c .E N C nIS 'i co - v o .7 •- v ° 6"� CL o � � � _ RNs CD i _ +J c o .� a ca N C 3 n n o }' oA 4, E U (o L C C C (° 'L S *'a) c• v E CU > o E Q ra to N tiA '� p +, E CII O Q- a= > tNO Q to ,ro Q1 C .N o C V cu c Q Q O C C L 2 J . N p +' L v C L O (a C +-+ N to i�� o � � N p E O O _ _ a) Q E /�^ �/� •C L _ _ ■ Y/ C U an C "O f0 L -a Q O Q O y ? U C U N co N T +' O - O C Y +' +' +�-+ .a dA S N > O w C I^ N SM `o O N-C :r° o o .0 v m , °Ci0 th E o _C .— o o o 1•11-� > N Q 'O C N LO N N CZ E N N 41 cu cu cu C C ft O C r - C U > O A N T Cl.,) L O C N v� ++ 4' C U 4- `~ (o -0 C o swim en tao c�O L " S C L �C n E = •v" o L O V O a, N' 4-' 0 N 1 N C > 0 O s i >O -a Q >.• >•• -0 (0 Q/i t— O O O L O V LL U U U > C N v N v (o (a a) D o D D O I-v a E gi, ra0, ° 0 E- 86000805 -c U 1t fQ 0 • m r Nw, O V U 1/: s m i Nyli O (Pe li....i . - fi A . ` < r r, p i Q �." ` k ea 0 , °��K l (4.: -, 1 C I t aJ W hi ID C • - La-, o0 C CA C as 0 ti U N ++ C L v1 + .—ta0 -C L E CO W - O C am/ (B �;.� Q) 4�- • •� '� Q0� J v v (� /� °' s C Q > a4 a L cc I CQ a� 0 ++ CCQ p a) CU . 03 CIO (L CO O a O- s- y2 C v vi +J p p j N C CU 1.0 MIIIIIIIII C s bA N C N O aJ N + bA •U 1 CL w• r o c a� C CZ c 0 .� Q .Q U C o > ' W H +7 3 co O �M C C a� �n Q 'Q o = i ++ C ra s s C v, O Y a bA a liii z E 3 C O C aJ vvi N to L. LL v C a� t a v c _ o bA � __ E u .� Q 0 4'' s cal c `° q WW M M 0 •bA O . c O v) -p '� Q qtr 0 ca aJ U a C -� > ,_ v, -a C s RS -_ >^ L y w bA 3 a L tr O a 4--i -a m�� CL N � Q ° Q" ° E o c t ° v u Y N o ((�s4 a. < 000 ❑ ❑ E ' bCA Q 4-' .O V) C Y = li O O L C O O A p O v, c6 O ECU V , aJ 4....0 ++ ++ +� U +, _ > +� C -a C 2 C C — O to co a) C dA a) C a) ++ o o o a. C u a) a ,� Q U U v fl bA v, 0 a O O O O . . O E v 0 c 0 1 'S I �+ ,A AA.. a1 a1 aJ O O o v U C s L au . W > > > L L L > co In V > L > a aJ CU +-' 4-' 4-' CU p N v ��i �E 00 °❑ °❑ Coo °❑ 0 o_ o cL °❑ IlArvii..zi> . CD LL vi L O > 4-, 'C 4- C _C.' .V > Q Q. +' a) +J 'N IA U O N < i CM L L- Y 4- dA O U bA N > L v, aJ 'O U O O - f6 L U a v ( a) Q a �' cc) n v) U a) a C o U ra v) •L73 Q Q C C Q. • Y a) U - Q a) 0 - N O 'c a) D O Q o -0 Q. 3 s U w E CD O C U O dA , O NO E C L v, C > L Q •- L+- a) O > n3 C '� 3 s _ • cu 3 N v - Q C °=° a (o -0 -a N ° rob cu •/ aV Q C • 4- U U L (D N- • a1•1-= O a Q L Q_ O O t .3 O OD mow fr, U ul Q CU CU vs CU C C CA L C aa) .. O C I— O _ + O 'p t + Cr. CI) aJ a.) L t > 4-, C a./ •= O V Ui Q � CIO t .0 ( C u o (°. E L C -C C C Q a, o P c ++ E c (a @ S cC L co o U �, o a, c o *t 4-4 n... ns O N a' > ca a� -4--- (6 0 vim- o C a, "' ?� O 4J - >. >. - 'C 0 4- c c .0 > . O v co C to �` Q +_ a) c '''' o > .� ±� a U tin .47, =NM i 7 O >, a LO 'a .- CC E vOi = O- ,- H T CJ > O C O c GJ N c O c co m `^ CL O Q_ (B O +- (B . Q C S C C CD 0' a) N C U C N two (CI O O N i C �� *� L O (1A a1 U Q A cu 4-, VI c ; c O iz -` T yam. +-, C > C ii > C O O bA L cu v, = N N V C .fp _ •_ S 0 V U a) Q_ O++ O -p W II a) C to O O 47 cu -0 N Q. N = 0 Q a1 v) i C in +_- O VI t C L Ea) b o a, •• c c L w .c �' c .4-_-; -47,- N T ' N 7 o CO d . O = ++ Ui v, N U O C Q. V � T i C ++ V •Q U) to V _c 0 v? C C Q a-, to U eV O cu n3 (B C O to (0 L t O 06 ++ +, L C) -0 CU a) -a 'ti'' . U LO l f al d d CC W c c a > s > a CU O O N C > N N C ❑ ❑ ❑ ❑ oa (� o0CCQ- oo = o � oao � CI 2 • , .t►�V� o 'LT �;iuo! ,In-A; o • ._ O 13 v � v cu CU RS 912. y c O .= f6 cc; >> sue.. z 'N CL) w to eL o' .y s s >. Q - s cus ra O •Q 3 ca O N •� CI c) v C C CU 0. Li- CU CL o a c a CT s o o g _ = O ca CU c m-- 2 $ vs c cu 0 s,_ O of '> >. of 3 co cc O. 2 o 0 D s s 1_1() L Q V 11 .11 Q. . co L C E ._ 0 ._ ca U 4.+ CL co V u V of dA i L. r 0 V w •- 3 a = [- _- —CU ._ ...., . . a, •! � L o s W, Q, C C r„, 'i�� c— f� .� "0 CU 03 • in •O � > t6 v co ca O i CV E0. .— .— 0 .— +.• a) • s G!Tci a c � i . d - .N +r CU CU n. o s 4-1 s = cu ca O O a) co 4,a O O ;� o _ do C `" C . s- Z C LL 4•0 .0 ^ g .E -o .II=P ■ a) ci) CL 6 a 'al O 0 ..0 'W .� - ca O s cu N ca C }' c) - 3 *•• u d C CD c o :° o au c ,°c7) cu as CU in as 0 cu al O L CD i a in S " ..-D L Q to r a 0 4- f 3 +� CD C CU n O � — o W a) ao ao cD — 0 u .� ao E au CI 2 a c Sa ca •c ca > I 2 o E s s 03 ao -a E _ CU >. „__-_- co .E CU 2 Oa •� 3 . crl T cu O CC a) . 4.' .�, Q. a� •� = +.+ — s G) C i O to _ ■ +a 42) s O N S C fp 1■+ 0 ?' C 12 a � = N 0 co CD *1 = a ,- c cu A aj JU �a Q \ _ p' t (� ck, j rrt • 1 i. V -0 t t � ,r,- 3 ••r y E ° a. fj;.,-: (6 4 r • /� y C ` _ X w ICS' ' "'�' .-. .r; ,r+ S �.O N �,c c ,� x # r co 2 p .,., }, c „ fir li:'''' ;Jr, � to N C„lett sr CD w -c3 to cu OM 0 a) n3 a -a °- ca. (o aJ U -a U (o c c U is-+ N M. U �-+ �--,cu +r a CO sn s_ > (o aA\ CD T. Q C .E °' aA C C c > c -° p 0 , ,.. E "5. C as d '� a *�' c N CO a) - Q E o ' •1 -a aA E N a� a c0o a, E -to .2 �' a� _ o � � � —°° awn CL °" QE a) ° Q E c 2 ° to --, p c tO0 o a) ° ovis 0 3 L p N L. +� a1 + � Q v •7, -a c a) .E C 0 0 A\ a, > p c c c a) 0. ca VI . c +� L V/ N p N y p V sn - C • a �i Q _- CO ° c — — c a) c vs E CI) '- C L LL o n N > o u 0 U c ai .°c° n E s CU „ t _ 'E v C6 c C p -c c .�—r p o to C VI CO to ” p aJ c >. a N .N U O CO sn 3 = r-I N C ,�; C C U CO a) U 0.. c C _ > N p T ` E ,� v a) U E a, i ° c +J v 0 c Q ° 0 4-1 C ' o 4e wain Elmo . co 0 - 7 E > -° �- E •u a) 0 .N U a) 1_ a) ., >. Q a --- T C L `o ° s O '4= u c c E ++ La' > — >. — (a •L [N- w 0- d o U a) s_ p ° -0 ° o U ° a) 3 ft 3 3 -a ro ❑ ° ❑ .c ❑ ° CL a_ U cUU QcQa < < < U ,.....,,,„,,.> ...‘,...., ,,› _ — I— CI o ❑ ❑ I— ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ . 2 • ..c - . U ,' r O U"fir • -a v+ , N c (a Cr a' - E '^ E c O a)O O +., Cr) o +, c C 'E aA +- > o O t c E N N tw a' (D CU to L a1 > O O L c p > c 4-, c o >, i o. a) O ro -C O O c E v Q a) o N O N a) Q a) aA v O v o ,, ca O_ ,Q- L Q v a' °° al O tw L 0 N L c a) L1 C ca.� _ ate,' v N a = • `' Q a' N a) U U 76 ro _O o. a' O c L co Q 7 N a) OD a CU 0 c CU `J ^^,, Q • f6 N (D } a' • 0 CU 7:3 cu CU X O N p Q Q c v) o t• c 4.0 cu a' cu c p v a' Q cu N O O a) U v c N v CO 2 CD .�E-' >' co U as fD uj aL-+ 4-, O c L O .O a' t +U' N c CIS — p p L > U '-' U a c o L E... E c„ _... LL o ro Q W L c ° _ Q +J �a > on E o c U CD c a, 0 > = CO p v a '� (D O L O . 0 ai E c s iw rn *' — N. O ' c > O. U co tS 0 c t to p L as r a-+ -§ 'O co O ccD Q S O OU > O i N CU CU _'a c 13 c i i dA "t3 O .� +r N tan c 0 U c �..' - _ Q c c c _� O p O O in cD Q Q - — • s c c 0 (Q T (D ..4-''''' cu CD `p a' CU 'c +r c • i +�-, a = cD c a' a7 O N a' a' N in - O Q a' CU L = o cam' -0 n ac' X > a' "- v ° c o a, CU Q c p L > two > o 4- a' o 3 0 -°1a 0 O c +, (D a) = o +0 c 6D9 >a) >a) a' = c c tin cD o = oA a) (7 > > in c a, o c c OA 4' + .c ( E Q (D cD 7 = cD E C _� r U c c E c c °- v Q tw a' Q Q m�Qq �U c - c E fD �L p • L O c L L p c C V CL \ CO Q to �. cD c v °) a' a' a' > E. r W ❑ ❑ ❑ ❑ ❑ a) a' p > c a' c `Dm m -a > > > F l a� a o = °❑ o °a .= a0 fao co t CU lc �h9t N \!tr J o U !!` i 1 --- 0 4- o U o o 0 aA n U V7 N •C U O U O (6 Q- O p c.) 2 0- E o C 4- OO U ++ o C U CC C U U O 1:33 5 as U VI O a-+ ++ U L N to co ,a; cro Q O OD +C•+ U U CO 0 (1) rt3" aU O CU CU G) ,,; ca p r v m •c_ U Q Q- N_ E a) U U O U a o Y s o CO co 4-f V 0 .� p *�'' 0_ U °A 3 awn O .� O 4- 4 c L N U O $ C 0- > C _ C Q C •� N U j co 1t)aA +� U O CL U -O CU CL U C O '� O _a c to 'a ,-7 cu N o� +, U o U • co C C gilla L ,� p N C L C O U s a)rts 0. o > *'l.1— an O p o CL. U r i v U C �..>, C L U E . U C E CU t U + o CU c i v Q. U C O C• ++ Q- E •C ' C p aA i (a O CL C VI N OC • 46 N Q U n O U O_ co U r O C r c C > -p O U a� - E o C O -C CD _ CiL ci)() p L' iJ C L L fi0 U U 4-, _C C 0L7 a-+ 0 O � = C T N E - o E Cl.) c n 0 • O = aA O L? - 0 - =_ a -0 L o U `– U U 0 O C Q U Lo U Q U 4A L LL � � 8Q' v � L � C- +j � N• � oo .— E-115 Lil C a) `n } cu co pi O 0 L) O O O OL o N co a1 L p p C u d) aA t 00 aA = C =• T t Q- '3 UC U C a U C p co o rt3`.. • N N Q 0 C N Q. .N E U .•i>+ = 0 V N Q. CL _C1 U 4-' c = v `° 3 �- o v O 0 cu CD c cw 13 2 as 3Q Ocn (-9 _9 cI- N ❑ .c_' ❑ ❑ ❑ ❑ E ❑ T. ❑ .s,:,- ❑ ❑ o.?3 ❑ ❑ ❑ eip ,,,v0,› _vo m 2 4 tn L O L E Q cu tocu u " J N a 0 Q _c L O -0 (B .N aJ cu 4A ( i N �=c .c (a E n s � � N cc i '� o N v (� 11111 illua 1 JD i. ~ •� O N L E CO CO c aJ C •N 4-■ V a Q E t S H •=V O O CO L O = ca c� . 4 J (a 0- O E to 5 to cu cu T-- _ _ C Cri D (a s- c O. N cu O. O a_c o m t 0 •N N V V ++ �+ ++ L CU C in u •E Q •a aJ GJ - = u •_ c„ p s eta s aJ E.4' N t) 0 x — t�,o – 110 .'n 1.a) otus VI CD CU a -,-..31 if. 5. t 0 -C N _1. O S X 0. )t4® /14.. . • ii, •� ea i .� ,'1 1 1, .71' ( ' ,,x,' .t ,!. 4, ,' 2 " _ • S a o ' ♦ -0 ,I, 4:0 ' - i -,,-,34 ---,;-, - , . i r'! &I, C — CO '"•-: \-..._ x W CCI N .0 • `^ col C f+ C U C q O a� C co • N ; _ \Y •� L N C1) al CU Ow ++ {d N U . — O U C N N ® H — N Q N o 1 i U N N ) N Cm ® 4J C v 4= U ao C C N fLi A] + 4 O C cu — C N - - Q L r+ CO to N L cu > C •F•'4-9 T• Q. L 0 N N (u O ,3 MS a) GJ C Q 4J N L CU • �-.+ fl. (� fB U = w O 4p C 0 >. OU Y CL a—• LO O ® 41 N N 4-+ +r -2 E C fE at Ii •� U O a-+ N N _O N -N N N O Q C LU m co 3 � CO tLw E •> o a.) _c N to o Q U N U �1l D v > C O .47' — C O C ++ — U L + E�' 4-- '.� C U C U C c Irla CO ^� I 4J •L U N U v p p N mu. CLN •� ++ fa +a) �O _ Q O 0 a N . ims CD cci y U U < < co C) U cn N H I- ❑ ❑ ❑ ❑ F- ❑ ❑ ❑ C ❑ ca (0 i_ a 0 m iv V to i a) L C N N C v C ft Q a) +- a) C i N .§ f6 O a s c L >, to Q - c as Q Q s E N a) o v t O C .� 0 N E a co O a) -0 L _ ^^,, 4-, O 0 a ft N N Hha) I E L 5 s aj to C L O o O 4- tin U v _o ° E �•- CD a1 -C a-+ N a1 am CI W N 4-, C N Q1 N 0. i C LO Q O C dA U 0 N OC X O i f6 (0 'C = a) ++ E ++ N a) = U t C C a) 0 ca L• 4_, N CU � >-a la C LN U "p . Q C , O to . fo fa C .O + E al M L I CL v O ra Q C Q N L a) N .1.. V1 f6 L a) a) O _C N CO cu CI),+, JHj G _ fT3 (13 w O -p C cu 1 L v 4'' Q Q +- - LL fC _ fCC C aei 0 Q- OP N hA 0 = CV 'O f0 ++ N O C t •= Q 'E E w 0 N C N C > •f6 O ( 0 + ++ 0 C U CU CO fC -0 - , y co aJ .0 — O C a1 i Q Q) ,2 O > C c T 0 >-"I f6 �+ h N C + N U CU U •C CD CU O ❑ ❑ ❑ ❑ U ❑ o ❑ E ❑ u ❑ ❑ ❑ i CU • • L ' a O - c Q 7, O -0 -0 L .N CU c N co cu ro N Q -c o c ca to o_ M >4 co N a) N +L, O a"' VI L L (6 Q a) a)> Q) Q o c O O f6 II 1111 as 2 fa O ii- li =.CDT 2CD >4 0. 0 0 N ao � � CV a) cu 0) V v Q ; L c gia C co U "a N in fD O a) s to c. •N �, o o cob a-' c i O 13 o c •5. O +, - O L cI c� S� E .X al 5 0 L .� +J v O c +, (0 ,c-0 rig G N U c as H > L - O C CU 0 Q (6 y L 0 N c (Liu) CL v O O '6 c CQ cB 1, /^ O0 '•i- Q 0 co O •C c o C T� t 4J L 4J OA N c , _ 4 O_ _ 0 N L c fa f0 U „� '� I, o_ 0 vI co • ^� 40- O 0 0 0 �O 0 U ++ '� +O, Q E • a N .- U •1-+ L -a 0 L (a LL •' i c N }� - U 4J C (a i'•' CO Q L VI Zl.. L > c 4- E O c o V) � C -c O - O Y dA O N S c °- N U O }' > CL ca co a c •X u O v To Q cu iJ -O CD (0 to = = O J l6 'X 00 — w ,_ ra c = co v nz, //��`� N >4 O O N U c fB nO�D — -- �y ,- N 4-, N L c dA VI L .L QJ f4 ��, = O t L (n Q) c E Q) -0 >. c -a CL 5� 3 � 'XL c � vta, � ' > E �«� 0 c tB o_ = N .L dA U bA Q 30 O O _1 o o_ c *' ❑ ❑ � ❑ ❑ ❑ CI fa. c3J❑ ❑ D I L al vc-NI)"zs> 1 (51) 4—) • i N C v U •1-, (� 'cz U �. C C .- -o a--+ cn O O ate--+ O 4-+ 0 ,C •L cu v) N a—� N U O C C 0 0 •-cu E cu O cn C cz Cl) C C fD Q C a_' 4-.' `~ •C +-) C •E O cD p N N Q .- CO 7 -C c p b U Cl) 73 Ou O 4=. •v 73 " n (A c = C Q C N U CU O a3 U _c N CO -o N co U E co S Q L_ o v :C +, . , _c v v CD Li) LL 0 •� . .&--C O O �o N . o v CD v v L �' Cl) C C U i a) a, a 4- - O um co -0 CO O -0 to E -a. N O 'O O L C •C vi N Cl)CU C CU -3 E CD cu O `er 04- _� U 0 81 C L_ N U 4- C 4 I . !�. a) ai C L aJ -' v o -0 > a) i) N •� •— C p CU Ci CU O Q N N - N O -0 CO 7J C t cu o N o c� E v u CID v) . E CO a✓ �1� 0 O _1 N •� c i Oo ca (SG) C a) U > V1 N U _ C >. — O 0 6C1 c� -O Q v CD v a N tan [— a.., 0 — tao 0 CD' 0 -C MO N _ .C O N CU " C E -0 E > . U O co E> C -O v >, c > CU S U v a '� c� a� 4A O c� 'U N a_, • I - 0 � • W O ;: - _„,10 0 Q z ' ykd V W X 0 m C7 T o � 0. rt" CU p o lE = O 4, "t3 co al .. aJ c C ate, O c � . D a) 'a = 0 •c � i X ca N o -0 b C . 4.1 Q s_ a) E 13 a) V 'a- •5 C co a) U a) c > N _O • a >• o E > a) a) > L - c6 N E . . ._ >. 0 ._ii 0- a) i a) C c6 a) "4"--)0 o bb ++ 0 .v 4- U 5 E a) p �' J2 _c 4A CO - O .Q Q 13� -1 .� .Q a) t 4A N j. • O • C co _z a) *'' • c i Q - V CU — N i a) CU u i LE a)'t72:1 E a) "a N ca cu -0 a-) • H E 13 0 o o cc •> c ms ca '> o E 03 3 0 C +- +--, c� . 'u L a--+ a) co a) 0 ++ O •co o v CD o p OD .N °J N �, p o �_ v O 2 to o s a 3 2 .c CU E N n3 _ >" > LC I' u H -o 3 •— j •— o cn Q) U C } d o co f6 .., >` `~ 1-' fa �-- _ o s.. v 4-' a-+ aA •E E X CU CU co i • L. a) U U 0 • N C I . C a) cu`E c 'CS > L L O - O .O O C C L p C Q 4- cu fa L a Ca0 o 5 .Q as.+ 4-, s-.a N al C i p .= rsi O E . 'O al m 4- Q a a U 7 a C Cuo 4- C U i bA LO cti v 'L in CD Ca CY) O ++ L Q. L }, O > C t T� CD U co "O O U v `= `� O c0 t r° .> C C N C a) Q i Q �L a O tin C O U V ,12_1 ,i; 0 3 4-, C . dA >' a cu -p U a1 'O Q 'O `� > O v a 0 613 "C CU U co cu Y U a C a > E „a • U H U Vf v -6 N .—ea O a) +S+ CU I . O fa ES • V .l]q C ..Q C ,> U E C cu a C O O 9• C O N v) > s -a CO Q CU a) .?„ s a s CO E al C1.0 X V) 4A a CO c a O L 0 o u (� L }I OS 0 O t O U U CU L H L N i L L a) a Q O O a -C L CU * cv C s- a a L v a1 - a ■ Q a of f0 .. a f6 E +' +-' C C a L U ca U a C L co a , CU d t OU C O CU U N cu U COQ• L a1 fl. O U N O. N ++ C a a) E O Q a) L U •+' L cn co O CO V) /1/I CU QO T a1 t a t + �' Q. a) x O �1i / . C 4- 4n s L v to +' d0 a v) C L O to +-' Q v co Q. -C C �O MD a m. _ Q L • y x 4J a) h dA ..0 ,C i CO D t ho bOA cu C (UO a> C p C C • 3 .L '� OL O C co OO l� O Y i c0 4, Q- O t U a s _ (� L 1 a C O 4-' ,) L L- +., 3 too a 'O Q. > 4 O a tip _C ccs.F' C f0 Q Q a •L Q5.., C TS O C L cu a7 C +' a O a OL C a O C vai O U C ±' (a b N > Q [a 4= 0 a CU co 3 = -C v- L O Q a Q t 0 N O y Q O L a 4,1 co/�.iyjS�, a o 'Q, � • > c a ACS a .>_ n3 >cu O. v 3 H 'a U H 0. 'C U - U - 1 - Q • • 1 U b,0 C > O d. N _0 Q N c ) o co ca �O _C CO v) E y U N Z a-+ CD co .c >. .L.,- a CD Q) CID J co t O. CD a, _ 0 CU a C L + Q N p .- u 'i O N • E E. 4-0 V) s- EL E „, 0 ..�— cu E Q p O —> °wo x • CU a) 0 c ._ ft3 E co n:, (19 46 CU •— Ov ++ a) , JD cu . ,,,, ci . _. cu 4-, E _c >. CU co u > _c c Q,Q)m cu 0 3 N .O m� co 0 cu/� L. t 4-103 co CL W N L — O u a, a, >. a) Q, N i .0 O cu c O N c j .i — gi> _Y Q 'D N -0 1 4,A\ = ._ i— Q E— co • C 4— Co O }, O = 'Q -(3 N E aJ L • C O a) . C a) c > co ca o 7-' +0 }' 7 a) a) o = O. • > .� -to E o o a,a) o Cl CU CU CO 0 4. •c c Co fa ITU 0 to N - a> as LL 1 to CU O O_ NW o -0 a. ,_ 0 C O �O > 2 U u > E to ' aa., � _ }, 1— CU -s . . 3. 3 ca v • -0 tut) a, C 0 cu Cup CO C. E .0 OQ +-+ N 4-j o s c� CD CU U Q � ' CL fB N CO cu 0- 0_ a) •_ O W — a) Q o" c .i-, U f� . .,a cu cu o L C Q. a, = v O Ca E fa E 0 o }' 03 o o v 0� a) o }, = -a v) Co > C a> O_ co U 2J N v) C U 5 = > +' 4-J a) •N O i a-+ N CO 4Q N .. a) NJ CO 0 • i o E i .N 0 N CO cn Cl tV st, I 1 II N,„,„, ❑ ❑ ❑ ❑ Q o D 4E a) N • t r�A a co C OA N E •c to s _ •O C a-+ • .3 O `� E N C CO T5 N 'WC CD = 2 O co o v to C Q 4- N aa) v co u -O CLO +0 'N -C V +-) N 1 v C C - ,� O C W 0 •N CU Q •— '� C >• N -Q CD E 4A O F. f6 C N i N C _o aJ CL 0 0 �' C i . •i 0 64-. fo +_+ 4- 22 CU 0- O N "a to v 7-1 cu L >, 47, O O E CO cu-C CO CO Q � C *= �J 0 -0 •— ,} .N 3 c 6C 0. -C V) C o g C 2 co .1- 4-' s • >. ++ . � a) L U •~ ate.+ a) C a) Q ca o C -� C U 4J I- C �- a) -11:3 in C' .3 i O 0 3 13 E 23_ LO "' dJ to _A CO Cri 13 71 Q 0 0 °' C to ta0 '17 W > 0 a) .-� •� CU — U c3 c15 g � Nai -0 cu CL cu Q • > C CZ C- -0 N > C C -0 .C C CCU taA al 0 C CO co Q +-1 O N ,C O , +' C N V E..• o — i C +a U _-- U N 'Q CO cu U c _� 3 �_ ° a O —> s a a .> CO CD Q .0 to aJ E i - 47' C C m� CO >� 2 •N V N C Q fo [� O i. 0 C aJ ++ +' 41 ate-+ N v -� = o — • t c c C 4- o • C 0 C — 10 +' CU CU +, o O ?' C co a, 0- Q. c v -0 o a) a� 0 N >. �I.. 'r � v1 H i- I—> 1- O UU 2 13 13 L Q N W i 011-‘111•zi> —.i) v[ ------ 1'V�i f � , A O C ?' 3 ca cn 4 i J v s + ' +' = j, O o .3 of Q. t ttO w O .c E O O ., -C v, O to O > j • + O O a) O C rt 03 Li- -� L � W . cu fa 2 ea MI = . O O a--' = c dA 4-1 Q) c > a p 3 C N c, t to u O cu +• E —J U 'L v O C`' ca s 0 i O Q�= CI c � o o , o � > RI >, >% Ca = 0 N CAA N Q a'' In i p s- G_! C co i 0 co _ 4 • > of Q —_ 1. •L N +-) cd O „ O = c E Ca I i N O m� tto as 4.1 'W L t CZ CL' -Y "0 s9° v � s [-ire = O m .�^ 1 4-1 0 4.a 3 p s 3 to L a> >� O C 4-' CU C CU E 4J CO O. co t •- co c > E ct O — •-c:, IA _,.. VO H N L -H G Lk ATTACHMENT# TO TO REPORT#cS SO - \ Z 14ø G 1111111i Gl sqPR�P c /..41/ 'N \, x. -fl • O?0 cwi COMMUNITY SERVICES ATTACHMENT FOR COMMUNITY City n, DEPARTMENT SERVICES REPORT CS 50-12 i*, , ENGINEERING DIVISION ,,ul` 1955 CLEMENTS ROAD SCALE: DAOct24/2012 PROPOSED INDOOR SOCCER FACILITY NCO�, ��IZE N.T.S 1 _I ATTACHMENT# _ TOREPORT#CS SO rounthw thwaito te dick and hadley architects inc. Mr. Everett Buntsma Director Community Services City of Pickering One The Esplanade Pickering, ON L1V 6K7 October 25, 2012 Re: Fee Proposal for Professional Services for the Design of a new Indoor Soccer Facility at 1955 Clements Road Dear Mr. Buntsma, Thank you for inviting us to submit our proposal for the above referenced project. Services: Architectural, Structural, Mechanical, Electrical and Civil Engineering, Landscape Architecture, Code Consulting and Cost Consulting including Schematic Design, Design Development, Construction Documents, Tendering and Contract Administration. Project Description: New indoor soccer facility which will include two 27,300 SF air supported structures over two artificial turf soccer pitches, along with a permanent 12,370 SF Change Room/Club House and approximately 100 parking spaces. Construction Budget: It is our understanding that the project budget for this project is$5M + HST. We have been in contact with our cost consultant AW Hooker and Associates as well as the Farley Group, who manufacture and install air support structures for various field sports including soccer. As a result we have prepared the following very preliminary construction cost breakdown. Air support structures, lx 375'x 240'-$1,300,000.00 Artificial turf and sub base aggregate-$700,000.00 Club house, 7,000 SF x$250/SF-$1,750,000.00 Parking, 100 spaces-$350,000.00 Site Services-$75,000.00 Landscape-$40,000.00 Construction Contingency-$210,000.00 Total-$4,425,000.00 Schedule: It is our understanding that the City would like to occupy the new soccer facility by September 2013. We believe that this date is achievable and that our Consultant Team is committed to meeting that schedule. rd h _ r,;,; ... .2 I_,:'.s;;t;ltr;ts;r:.;�5t.�..:r:xn�<,_�:;€:>%i;1<,c�rt;r�`.c>C:}�!r?'��.� iL�1 r1i Cs.: a;�ca .pax c° �v< z.,,,, www.rdharch.com • rounthwaite dick and hadley architects inc. b shed € " 71 3 Proposed Consultant Fee: Architecture=$182,345.00 Structural Engineering=$32,865.00 Mechanical & Electrical Engineering =$50,545.00 Civil Engineering=$25,000.00 Landscape Architecture=$10,000.00 Cost Consulting=$14,000.00 (SD, DD&50% CD estimates) Code Consulting=$2,000.00 Disbursement Allowance=$10,000.00 Total=$326,755.00+HST We thank you for this opportunity and will be pleased to respond to any questions and comments that you may have. • Very best regards, l � • Bob Goyeche, Principal Rounthwaite Dick&Hadley Architects Inc. rd h :j g .: O 5 • 4 a:.« . �;y :,r: ,Y; ��t. i ti>e,: ;t,?t r= �'f�u7 t.�' _s a�" www.rdharch.com ATTACHMENT# LI TO REPORT#C S E• Z The Corporation of the City of Pickering By-law No. Being a by-law to authorize the Architectural & Engineering Services and Construction of the Pickering Indoor Soccer Facility in the City of Pickering, and the issuance of debentures in the amount of$4,875,000 Whereas Section 11 of the Municipal Act, 2001, as amended, provides that a lower-tier municipality may pass by-laws respecting matters within the spheres of jurisdiction described in that Section; and, Whereas Subsection 401(1) of the Municipal Act, 2001, as amended, provides that a municipality may incur a debt for municipal purposes, whether by borrowing money or in any other way; and, Whereas Subsection 401(3) of the Municipal Act, 2001, as amended, provides that a lower-tier municipality in a regional municipality does not have the power to issue debentures; and, Whereas The Regional Municipality of Durham has the sole authority to issue debentures for the purposes of its lower-tier municipalities including The Corporation of the City of Pickering (the "City"); and, Whereas the Council of the City wishes to proceed with debentures financing for the Architectural & Engineering Services and Construction of the Pickering Indoor Soccer Facility project; and Whereas the Council of the City wishes the Architectural & Engineering Services component to proceed in respect of the Pickering Indoor Soccer Facility project; the tendering of the Construction component to follow after the Architectural & Engineering Services component has been completed; and, • Whereas before the Council of the City authorizes the issuance of debentures for the Architectural & Engineering Services and Construction of the Pickering Indoor Soccer Facility project on the date hereof the Council of the City had the Treasurer update the City's Annual Repayment Limit, the Treasurer calculated the estimated annual amount payable in respect of such project and determined that such annual amount would not cause the City to exceed the updated Limit and therefore, Ontario Municipal Board approval is not required as per Section 401 of the Municipal Act, 2001, as amended, and the regulations made thereunder; BY-LAW NO Page 2 And whereas after determining that Ontario Municipal Board approval is not required, the Council of the City approved report CS 50-12 on the date hereof and engaged the services of Rounthwaite Dick and Hadley Architects Inc. for the Architectural & Engineering Services component for the Pickering Indoor Soccer Facility project; Now therefore the Council of The Corporation of the City of Pickering hereby enacts as follows: 1. That the City proceed with the project referred to as ""Architectural & Engineering Services and Construction of the Pickering Indoor Soccer Facility"; 2. That the estimated costs of the project in the amount of$4,876,089.89 be financed as follows: a) That the sum of$4,875,000 be financed by the issue of debentures by The Regional Municipality of Durham over a period not to exceed 15 years at a rate to be determined; b) That the sum of$1,089.89 be funded from property taxes; 3. That the funds to repay the principal and interest of the debentures be provided for in the annual Current Budget for the City commencing in 2013 and continuing thereafter until the loan is repaid. By-law read a first, second and third time and finally passed this 19th day of November, 2012. David Ryan, Mayor Debbie Shields, City Clerk Ca U4, ; Report to �' ' Executive Committee PICKERING Report Number: CAO 20-12 Date: November 12, 2012 From: Paul Bigioni Director, Corporate Services & City Solicitor Subject: 2012 Toys for Tickets / Food for Fines Promotion - File: L-2220-001-12 Recommendation: 1. That parking tickets issued between December 1 — 14, 2012 be eligible for the Toys for Tickets/Food for Fines promotion, and 2. That the Toys for Tickets / Food for Fines Promotion be implemented for December 13 and 14, 2012. Executive Summary: Staff are requesting approval for the Toys for Tickets / Food for Fines promotion to be implemented again for the 2012 holiday season. The dates for the 2012 Toys for Tickets / Food for Fines promotion will be December 13 and 14, 2012. The Toys for Tickets / Food for Fines program accepts toys or groceries in lieu of payment for parking tickets. Toy or food donations must be dropped off to City Hall, and a receipt must be presented to confirm the value of the donation equals or exceeds the fine. Tickets for parking in a Disabled Parking Space are not eligible for the program. The Toys for Tickets / Food for Fines program is a worthy cause which was well- received by the public and created positive customer relations with parking ticket recipients. The Toys for Tickets / Food for Fines promotion benefits needy families, demonstrates community involvement and enhances the image of the City's Municipal Law Enforcement Services section. Financial Implications: The lost revenue associated with the Toys for Tickets / Food for Fines promotion will range from $800 to $2,000 in fines. Discussion: In 2009, Council approved the introduction of the first Toys for Tickets / Food for Fines promotion in the City of Pickering. The response from the public and the media was overwhelming. In its first year of offering the program, Pickering surpassed the donations received by other municipalities that had participated • Report CAO 20-12 November 12, 2012 Subject: . 2012 Toys for Tickets / Food for Fines Promotion Page 2 in a Toys for Tickets program for a number of years. In 2011, 59 tickets with a total • value in fines of$1,542 were paid through over $1,860 in donations of either toys or food. As always, many people generously donate more than the value of the fine owing. The Toys for Tickets / Food for Fines promotion generated great interest from the media, with coverage from such outlets as 680 News, CBC Radio, Rogers TV, the Toronto Sun, UPI, and City TV's Breakfast Television, as well as through social media such as Facebook. The program sets a range of eligible dates for tickets issued, then sets two days only where payment for the tickets issued during the eligible dates may be made with donations. The date range proposed for eligible tickets in 2012 would be from December 1 - 14, 2012, with the Toys for Tickets / Food for Fines dates as December 13 & 14, 2012. Tickets may be paid with the donation of toys or food equal to or exceeding the value of the fine on the ticket. A receipt for the donation must be presented to verify the amount. Food must be non-perishable. Toys and food collected will be donated to the Durham Regional Police Food and Toy Drive. As the City of Pickering already participates with the Durham Regional Police Food & Toy Drive, the Toys for Tickets / Food for Fines program would be a continuation of this partnership. The program will be promoted with flyers distributed with the tickets issued during the eligible date range, as well as newspaper and website promotions. The Toys for Tickets / Food for Fines promotion has been a tremendous success. Staff would like to see this worthwhile program continue to support families in need. Prepared By: Approved/Ed reed By: . ' C. . / 46,r K u •- y Thomps n, Paul Bigioni Manager, By-Law Enforcement Services Director, Corporate Se ices & City Solicitor Recommended for the consideration of Pickering City Cou cil / 4901: 17, 2012. Tony Pre ve del, P.Eng. Chief Administrative Officer CORP0227-07/01 revised cal 00 _ Report to • r= Executive Committee PICKERING Report Number: CAO 21-12 Date: November 12, 2012 From: Paul Bigioni Director, Corporate Services & City Solicitor Subject: Proposed changes to fee structure in Responsible Pet Ownership By-law - File: S-3010-001-12 Recommendation: 1. That Report CAO 21-12 respecting changes to the fee structure for Schedule "A" of the Responsible Pet Ownership By-law 6811/07 be received; 2. That the attached proposed schedule "A" of the Responsible Pet Ownership By- law 6811/07 be enacted. Executive Summary: A thorough review was undertaken to determine if the fees currently charged under the Responsible Pet Ownership By-law 6811/07 were in line with the fees charged by surrounding municipalities. Upon a detailed review, it is recommended that the dog adoption fee be increased, that a non-resident fee be added to allow Animal Services staff the discretion to accept surrendered animals from outside of Pickering, and that an impoundment fee be created for animals impounded 3 times or more. Financial Implications: The increase in the dog adoption fee will assist in off-setting the medical costs associated with preparing a dog to become part of the Animal Services adoption program. The increase in the dog adoption fee and the addition of a non-resident fee may also result in a slight increase in revenue. The proposed increase in the fee structure aligns well with the City's Financial Management Corporate Priority. Discussion: The City of Pickering, Animal Services Section actively adopts out cats and dogs that are brought into our animal shelter. As of September 30, 2012 the Animal Services Section has adopted out 208 cats and 14 dogs. High adoption rates can likely be attributed to our positive image within the community, high standards of care for all animals that are part of our adoption program and the ease of accessibility of our 4 adoption sites. Currently, interested adopters can visit the animal shelter or choose to visit any of our 3 local satellite adoption sites (PetSmart, Pet Valu and PJs Pet Centre). Report CAO 21-12 November 12, 2012 Subject: Proposed changes to fee structure in RPO By-law 6811/07 Page 2 In order to ensure that the health and welfare of every animal is in line with industry best practices, the following procedures are done to all dogs and cats prior to them becoming part of our adoption process: • vaccinations (all adult animals also receive a rabies vaccine) • deworming/flea treatment • microchipping • sterilization • free City license for adopters residing in Pickering • 6 weeks of free health care insurance • information packages including; treats, leashes, toys, etc. A review of other Durham Region municipally run Animal Shelters revealed that we are currently providing adopters with an above average level of service. Although Animal Services has established excellent partnerships within the veterinary community, the medical costs associated with preparation of each animal for adoption is continuously rising. In order for the City to off-set some of these increasing costs, we are recommending that the dog adoption fee be increased from $150.00 to $200.00. Over the last few years staff have also noticed an increase in calls from residents of surrounding municipalities wanting to surrender their pet to us. Schedule A of the Responsible Pet Ownership By-law does not currently allow us to accept these pets. Staff recognize the need to offer this kind of assistance while realizing that it should not be subsidized by the City's tax base. A $50.00 non-resident fee is being recommended on top of the current $150.00 owner surrender fee currently charged to Pickering residents. Surrendered animals are currently accepted at the discretion of Animal Services staff. Upon the implementation of a non-resident fee, Animal Services Staff would follow the current policy pertaining to surrendered animals and would not be obligated to accept every animal submitted for surrender. • The following chart reflects the proposed changes being made to Schedule A of the Responsible.Pet Ownership By-law: Section By-law 6811/07 Proposed Changes Reason for Change Schedule Adoption Fee Dogs Adoption Fee Dogs Cost recovery A $150 $200.00 Schedule N/A Non-Resident Fee To accept owner A $50.00 surrendered animals from other municipalities Schedule N/A 3rd or subsequent Deterrent for irresponsible A impound occurrence pet owners $125 CORP0227-07/01 revised Report CAO 21-12 November 12, 2012 Subject: Proposed changes to fee structure in RPO By-law 6811/07 Page 3 Staff are recommending that the attached proposed Schedule A of the Responsible Pet Ownership By-law 6811/07 be enacted. Attachments: 1. Proposed Schedule "A" of the Responsible Pet Ownership By-law 6811/07 Prepared By: Approved/Endorsed By: CY 1J awc� _ o , ' Lindsey Narraway U •aff-rly Thompson Supervisor, Animal Services Manager, By-Law Enforcement Services D . u, Debbie Sh. •s City Cler, 6 , Paul Bigio i Director, e•rpo ate -rvices & City Solicittr Recommended for the consideration of Pickering Ci Counci I . , 29, Zo/2„ Tony Prevedel, P.Eng. i Chief Administrative Officer CORP0227-07/01 revised Report CAO 21-12 November 12, 2012 Subject: Proposed changes to fee structure in RPO By-law 6811/07 Page 4 Schedule "A" As amended by By-law No. Cat/Dog Licence Fees Details Fee Unsterilized dog or cat $50.00 Unsterilized dog or cat with microchip $40.00 Sterilized dog or cat $20.00 Sterilized dog or cat with microchip $15.00 Replacement tag $5.00 Impoundment Fees Impoundment of dog or cat wearing a current animal licence tag or is microchipped 1st occurrence $40.00 2nd occurrence $75.00 3rd or subsequent occurrence $125.00 After regular working hours $120.00 Daily Care Fee: Every animal that is impounded is $15/day subject to an additional charge for every day or part of a day after the day the animal is brought into impoundment Impoundment of dog or cat not wearing a current animal licence tag or is microchipped 1st occurrence $50.00 2nd or subsequent occurrence $75.00 3rd or subsequent occurrence $125.00 After regular working hours $120.00 Daily Care Fee: Every animal that is impounded is $15/day subject to an additional charge for every day or part of a day after the day the animal is brought into impoundment In addition to the fees detailed above, every owner of a See Cat/Dog dog or cat not licensed for the current year who is a Licence Fees CORP0227-07/01 revised . Report CAO 21-12 November 12, 2012 Subject: Proposed changes to fee structure in RPO By-law 6811/07 Page 5 resident of the City is also required to pay the licence above fees in addition to the impoundment fees Service Fees Owner Surrender Fees: Animal Services will only accept animals if space is available at the shelter and if the animal can reasonably be expected to be placed up for adoption. Animals will not be accepted for euthanasia. Pets are screened carefully to avoid placing problem animals in new homes Transfer of ownership of an animal $150.00 Non-Resident Fee $50.00 Pick up and disposal of deceased owned animals Small - medium size $50.00 Medium - extra large size $80.00 Adoption Fees: Adoption fee includes up to date vaccinations and a free City of Pickering animal licence. In situations where the animal is not sterilized before adoption, a rebate will be offered upon proof of sterilization. Dogs $200.00 Cats $100.00 CORP0227-07/01 revised Cu 4 Report to Executive Committee PICKERING Report Number: CAO 22-12 Date: November 12, 2012 From: Tony Prevedel Chief Administrative Officer Subject: Respect in the Workplace Policy - File: A-1010 Recommendation: That Council approve modifications to the Respect in the Workplace Policy (HUR 070) in order to comply with amendments to the Ontario Human Rights Code. Executive Summary: Bill 33 received Royal Assent on June 19, 2012 which amended the Ontario Human Rights Code to include the grounds of gender identity and gender expression to be free from discrimination. In response to this legislative change, the City's current Respect in the Workplace Policy has been revised to capture the requirements of Bill 33. The following are all the prohibited grounds now included in the Code with respect to employment: Race, ancestry, place of origin,colour, ethnic origin, citizenship, creed, sex, sexual orientation, gender identity, gender expression, age, record of offences, marital status, family status or disability. In addition to these changes, the definition for "Supervisor" was also updated in the policy to mirror the definition in the Ontario Occupational Health & Safety Act, being"a person who has charge of a workplace or authority over a worker". Financial Implications: Approximately $1,500 to $2,250 for the cost of ongoing training. Discussion: The Occupational Health & Safety Act requires the City to conduct regular reviews of the Respect in the Workplace Policy and to update it as required. The prohibited grounds for discrimination and harassment now include race, ancestry, place of origin, colour, ethnic origin, citizenship, creed, sex, sexual orientation, gender identity, gender expression, age, record of offences, marital status, family status or disability. Gender identity is linked to an individual's sense of being male or female which could be different than the gender he or she was assigned at birth. Anyone who is discriminated against or harassed because of gender identity or gender expression is legally • Report CAO 22-12 November 12, 2012 Subject: Respect in the Workplace Policy Page 2 protected under the legislation and this policy. Gender identity or gender expression can include: Transgender: People whose life experience includes existing in more than one gender. This may include people who identify as transsexual, and people who describe themselves as being on a "gender spectrum" or as living outside the categories of"man" or"woman." Transsexual: People who were identified at birth as one sex, but who identify themselves differently. They may seek or undergo one or more medical treatments to align their bodies with their internally felt identity, such as hormone therapy, sex- reassignment surgery or other procedures. • Intersex: People who are not easily classified as "male" or "female," based on their physical characteristics at birth or after puberty. This word replaces the inappropriate term "hermaphrodite." Cross dresser: A person who, for emotional and psychological well-being, dresses in clothing usually associated with the "opposite" sex. Trans: An umbrella term used to describe individuals who, to varying degrees, do not conform to what society usually defines as a man or a woman. Bill 33 has achieved a greater protection of rights for "trans" individuals and goes on to clarify our duty to accommodate these individuals in the workplace. In accordance with the Municipal Act, this policy must be approved by Council. Attachments: 1. Bill 33 2. Respect in the Workplace Policy Report CAO 22-12 November 12, 2012 Subject: Respect in the Workplace Policy Page 3 Prepared By: Approved/Endorsed By: tit& Soula Voskootiros 44r1r'Parent Coordinator, Human Resources ` 'vision Head, Human Resources JP:sv • Recommended for the consideration of Pickering Ci Council id] (%t 21, 2oa Tony Prevedel, P.Eng. Chief Administrative Officer ATTACHMENT#_LTO REPORT# CAO a.2" of 1 r®7 1ST SESSION,40TH LEGISLATURE,ONTARIO lee SESSION,40e LEGISLATURE,ONTARIO 61 ELIZABETH II,2012 _ 61 ELIZABETH II,2012 Bill 33 Pro j et de loi 33 (Chapter 7 (Chapitre 7 Statutes of Ontario, 2012) Lois de 1'Ontario de 2012) An Act to amend Loi modifiant le the.Human Rights Code Code des droits de la personne with respect to gender identity en ce qui concerne l'identite sexuelle and gender expression ou 1'exp>ression de 1'identite sexuelle Co-sponsors: Coparrains: Ms DiNovo Mme DiNovo Mrs. Elliott - Mme Elliott Mr.Naqvi M.Naqvi 1st Reading February 21,2012 1`e lecture 21 fevrier 2012 2nd Reading May 10,2012 2e lecture 10 mai 2012 3rd Reading June 13,2012 3e lecture 13 juin 2012 Royal Assent June 19,2012 Sanction royale 19 juin 2012 • Printed by the Legislative Assembly Imprime par 1'Assemblee legislative of Ontario de I'Ontario 0 ATTACHMENT#_.TO REPORT#C'° 22c,2" • OFq• • EXPLANATORY NOTE NOTE EXPLICATIVE This Explanatory Note was written as a reader's aid to Bill 33 La note explicative,redigee a titre de service aux lecteurs du and does not form part of the law. Bill 33 has been enacted as projet de loi 33,ne fait pas partie de la loi.Le projet de loi 33 a Chapter 7 of the Statutes of Ontario,2012. ete edicte et constitue maintenant le chapitre 7 des Lois de ,1'Ontario de 2012. The Bill amends the Human Rights Code to specify that every Le projet de loi modifie le Code des droits de la personne afm person•has a right to equal treatment without discrimination de preciser que toute personne a droit a un traitement egal sans because of gender identity or gender expression with respect to, discrimination fondee sur l'identite sexuelle ou l'expression de l'identite sexuelle en matiere: (a) services,goods and facilities(section 1 of the Code); a) de services, de biens ou d'installations (article 1 du Code); (b) accommodation(subsection 2(1)of the Code); b) de logement(paragraphe 2(1)du Code); (c) contracting(section 3 of the Code); c) de contrat(article 3 du Code); (d) employment(subsection 5(1)of the Code);and d) d'emploi(paragraphe 5(1)du Code); (e) membership in a trade union,trade or occupational asso- e) d'adhesion a un syndicat ou a une association commer- ciation or self-governing profession (section 6 of the • ciale ou professionnelle ou en matiere d'inscription a Code). l'exercice d'une profession autonome (article 6 du Code). The Bill also amends the Code to specify that every person has a Le projet de loi modifie egalement le Code afin de preciser que right to be free from harassment because of sexual orientation, toute personne a le droit d'être a l'abri de tout harcelement fon- gender identity or gender expression.with respect to, de sur l'orientation sexuelle, l'identite sexuelle ou l'expression • de l'identite sexuelle en matiere: (a) accommodation (subsections 2 (2) and 7 (1) of the a) de logement(paragraphes 2(2)et 7(1)du Code); Code);and (b) employment(subsections 5(2)and 7(2)of the Code). b) d'emploi(paragraphes 5(2)et 7(2)du Code). • • • • • • ' i ATTACHMENT TO REPORT#CA& 07e2 —(a. 3 o 4 Bill 33 2012 Projet de loi 33 2012 An Act to amend Loi modifiant le the Human Rights Code Code des droits de la personne with respect to gender identity en ce qui concerne l'identite sexuelle and gender expression ou l'expression de l'identite sexuelle • Note: This Act amends the Human Rights Code. For the Remarque: La presente loi modifie le Code des droits de legislative history of the Act, see the Table of Consoli- la personne, dont l'historique legislatif figure a la page dated Public Statutes — Detailed Legislative History at pertinente de l'Historique legislatif detaille des lois www.e-Laws.gov.on.ca. d'interet public codifiees sur le site www.lois-en- Iigne.gouv.on.ca. Her Majesty, by and with the advice and consent of the Sa Majesty, sur l'avis et avec le consentement de Legislative Assembly of the Province of Ontario, enacts l'Assemblee legislative de la province de l'Ontario, as follows: edicte: 1. Section 1 of the Human Rights Code is amended 1. L'article 1 du Code des droits de la personne est by adding "gender identity, gender expression" after modifie par insertion de «l'identite sexuelle, l'expres- "sexual orientation". sion de 1'identite sexuelle,» apres <d'orientation sexuelle,». 2. (1) Subsection 2 (1) of the Act is amended by 2. (1) Le paragraphe 2 (1)du Code est modifie par adding "gender identity, gender expression" after insertion de <d'identite sexuelle, l'expression de "sexual orientation". 1'identite sexuelle,»apres<d'orientation sexuelle,».. (2) Subsection 2(2)of the Act is amended by adding (2) Le paragraphe 2 (2) du Code est modifie par "sexual orientation, gender identity, gender expres- adjonction de <d'orientation sexuelle, l'identite Sion"after"creed". sexuelle, l'expression de 1'identite sexuelle,» apres «la croyance,». 3. Section 3-of the Act is amended by adding"gen- 3. L'article 3 du Code est modifie par insertion de der identity,gender expression" after"sexual orienta- «I'identite sexuelle,l'expression de l'identite sexuelle,» tion". apres<d'orientation sexuelle,». 4. (1) Subsection 5 (1) of the Act is amended by 4. (1) Le paragraphe 5 (1) du Code est modifie par adding "gender identity, gender expression" after insertion de «l'identite sexuelle, ('expression de "sexual orientation". 1'identite sexuelle,»apres<d'orientation sexuelle,». (2),Subsection 5(2)of the Act is amended by adding (2) Le paragraphe 5 (2) du Code est modifie par "sexual orientation, gender identity, gender expres- adjonction de <d'orientation sexuelle, l'identite Sion"after"creed". sexuelle, l'expression de 1'identite sexuelle,»apres «la croyance,». 5. Section 6 of the Act is amended by adding "gen- 5. L'article 6 du Code est modifie par insertion de • der identity, gender expression"after"sexual orienta- <d'identite sexuelle,l'expression de 1'identite sexuelle,» tion". apres«1'orientation sexuelle,». 6. (1) Subsection 7 (1) of the Act is amended by 6. (1) Le paragraphe 7 (1)du Code est modifie par striking out "because of sex" and substituting "be- remplacement de «pour des raisons fondees sur le cause of sex, sexual orientation, gender identity or sexe» par «pour des raisons fondees sur le sexe, gender expression". l'orientation sexuelle, 1'identite sexuelle ou l'expres- sion de 1'identite sexuelle»a la fin du paragraphe. (2) Subsection 7 (2) of the Act is amended by strik- (2) Le paragraphe 7 (2) du Code est modifie par • ing out "because of sex" and substituting "because of remplacement de «pour des raisons fondees sur le sex, sexual orientation, gender identity or gender ex- sexe» par «pour des raisons fondees sur le sexe, pression". l'orientation sexuelle, l'identite sexuelle ou 1'expres- sion de 1'identite sexuelle»a la fin du paragraphe. ATTACHMENT#__L_.TO REPORT#_,C2...0 022'/ L1, or 2 TOBY'S ACT(RIGHT TO BE FREE FROM DISCRIMINATION AND HARASSMENT• BECAUSE OF GENDER IDENTITY OR GENDER EXPRESSION),2012 Commencement Entree.en vigueur 7. This Act comes into force on the day it receives 7. La presente loi entre en vigueur le jour oil elle Royal Assent. recoit la sanction royale. Short title Titre abrege 8. The short title of this Act is Toby's Act (Right to 8. Le titre abrege de la presente loi est Loi Toby de be Free from Discrimination and Harassment Because 2012 sur le droit a l'absence de discrimination et.de har- of Gender Identity or Gender Expression),2012. - celement fondes sur l'identite sexuelle ou l'expression de l'identitesexuelle. TO D 2 —e` °o A ATTACHMENT g City Policy ,�_ . / PICKERING Policy Title: Respect in the Workplace Policy Number: HUR 070 Reference: Date Originated: Date Revised: Ontario Human Rights Code, R.S.O. 1990, March,-1993 May 7, 2010 Chapter H.19 November 12, 2012 Occupational Health and Safety Act, R.S.O. 1990, Chapter 0.1, 2009, c. 33, Sched. 20, s. 3. Municipal Freedom of Information and Protection of Privacy Act, R.S.O. 1990, Chapter M.56, 2007, c. 13, s. 45. Approval: Council Point of Contact: Division Head, Human Resources Policy Objective The Corporation of the City of Pickering (the "City") is committed to providing and maintaining a work environment that is free from violence and harassment and where the dignity and self-esteem of every employee is respected. Under the provisions of the Ontario Human Rights Code, every employee has the right to freedom from harassment in the workplace by the employer, by an agent of the employer, or by another employee because of sex, sexual orientation, gender identity, gender expression, race, ancestry, place of origin, colour, ethnic origin, citizenship, creed, age, record of offences, marital status, family status, being or disability. Furthermore, in accordance with the Occupational Health and Safety Act, this policy prohibits all forms of harasment, psychological harassment and violence that is related or unrelated to any of the prohibited grounds mentioned above. In keeping with its legal and social responsibilities as an employer and to prevent and manage workplace harassment and violence, the City will treat any complaint of workplace harassment and violence as a serious matter which, if proven, constitutes a serious offence that will not be tolerated or condoned. • ATTACHMENT#a TO REPORT# C 6 6F .The objective of this policy is to: a) demonstrate the City's commitment to the provision of a working environment that is free of violence and all forms of harassment; b) provide all City employees with an opportunity to bring forward and remedy allegations of workplace violence and harassment in a fair and impartial manner; c) set out the types of behaviour that may be considered to be offensive; d) establish a mechanism for receiving complaints of workplace violence and harassment and to provide a procedure by which the City will deal with these complaints; and e) ensure that all complaints are dealt with expeditiously and objectively and that the rights of all parties are respected. Index 01 Definitions 02 Responsibilities 03 Procedures 04 Confidentiality 05 Applications 06 Limitations Appendix 1 Harassment Complaint Form Appendix 2 Workplace Violence Reporting Form Appendix 3 Response to Harassment Complaint 01 Definitions 01.01 Complaint is a statement by an employee containing full particulars of an allegation of a violation of this Policy. Such particulars include a factual account of the incident(s), relevant times, dates, circumstances, the person(s) involved, and the names of any witnesses. Employees may be )licy Title: Respect in the Workplace Page 2 of 11 dicy Number: HUR 070 • ATTACHMENT# TO REPORT# CAD 02,2-/c 3 or f 1 encouraged to document the allegations in a signed and dated written statement. 01.02 Complainant is any person who makes a formal complaint. 01.03 Discrimination is any distinction, exclusion or preference based on a . protected ground in the Ontario Human Rights Code which nullifies or impairs equal opportunity in employment. 01.04 Retaliation is action taken against an individual in response to having invoked the Respect in the Workplace Policy on behalf of oneself or another individual or for having participated or cooperated in any investigation under this Policy. 01.05 Respondent is the person(s) in which allegations of harassment and/or violence are taken against. 01.06.Supervisor is the immediate non-union supervisor. 01.07 Workplace is the working or work-related environment including, but not limited to, the offices, buildings, worksites or any other location where City business is being conducted and employees have gathered as a result of employment responsibilities or social gatherings sanctioned by the'City. 01.08 Workplace Harassment is engaging in a course of vexatious comment or conduct against a worker in a workplace that is known or ought reasonably to be known to be unwelcome which creates an intimidating or hostile work environment, interferes with an employee's work performance, or threatens economic livelihood. Harassment which occurs outside of the workplace but which has repercussions in the work environment, adversely affecting employee relationships, may also be defined as workplace harassment. Workplace harassment can involve the following: a) Harassment is engaging in a course of vexatious comments or conduct that is known, or ought reasonably to be known, to be unwglcome or offensive, and includes, for purposes of this policy, one or a series of unwanted, unsolicited actions, behaviours, remarks or communications in any form, directed toward an individual or a group, and which are related to any of the prohibited. Policy Title: Respect in the Workplace Page 3 of 1.1 Policy Number: HUR 070 ATTACHMENT# TO REPORT# O 69°2 0 F -1 grounds of workplace or employment harassment under the Human Rights Code. Harassment can include, but is not limited to the following examples: • racial or ethnic slurs; • repeatedly asking when they are going to get married or have children; • inappropriate comments about specific genders or ages groups; and/or • unwelcome remarks, jokes, taunts, suggestions about a person's religion, disability, etc. b) Psychological Harassment is engaging in behaviour that is intended to intimidate, offend, degrade or humiliate a particular person or group of people. Examples of psychological harassment can include, but are not limited to: • verbally abusive behaviour such as yelling, insults and name calling; • persistent, excessive and unjustified criticism and constant scrutiny; • spreading malicious rumours; • excluding or ignoring someone; • sabotaging someone else's work, equipment or belongings; • • written or verbal abuse or threats; • making false allegations about someone in memos, emails or other work related documents; and/or • actions which create a poisoned work environment which occurs when an activity or behaviour is not necessarily directed at anyone in particular but creates a hostile or offensive workplace for those who are exposed to it. c) Sexual Harassment is any unwelcome conduct, comment, gesture or physical contact of a sexual nature directed toward someone of the same or opposite gender that is known or ought reasonably to be known to cause offense., embarrassment or humiliation. Sexual harassment can include, but is not limited to the following - examples: • unwelcome sexual remarks, invitations or requests; )licy Title: Respect in the Workplace Page 4 of 11 )licy Number: HUR 070 ATTACHMENT# e2 TO REPORT# 02L'2 5 of 7 • unwelcome remarks, jokes, taunts, and/or suggestions about a person's body; • displays of pornographic, sexist, or other offensive or derogatory material; • leering (suggestive staring) or other offensive gestures; • unnecessary physical contact; • persistent, unwanted attention after a consensual relationship ends; and/or • 01.09 Workplace Violence is: a) the exercise of physical force by a person against a worker, in a workplace, that causes or could cause physical injury to the worker; b) an attempt to exercise physical force against a worker, in a workplace, that could cause physical injury to the worker; c) a statement or behaviour that it is reasonable for a worker to interpret as a threat to exercise physical force against the worker, in a workplace, that could cause physical injury to the worker. Workplace violence can include but is not limited to the following examples: • physically abusive or threatening behaviour such as pushing, hitting, finger pointing or standing close to someone in an. aggressive manner; • leaving threatening notes or sending threatening emails to the workplace; and/or • using or threatening to use a weapon. 02 Responsibilities . 02.01 Council to: a) approve the policy and any amendments to it from time to time; and b) actively support and adhere to the Respect in the Workplace Policy. 02.02 Chief Administrative Officer to: a) actively support and adhere to the Respect in the Workplace Policy; Policy Title: - Respect in the Workplace Page 5 of 11 Policy Number: HUR 070 ATTACHMENT# oZ TO REPORT#6140 (o oFr? b) ensure that all City employees are provided with a work environment free from any form of harassment or violence; and c) create an environment that encourages prospective complainants to report incidents of harassment and violence should they occur; d) undertake appropriate corrective or disciplinary action making decisions to terminate employment as required. 02.03 Directors and Division Heads to: a) actively support and adhere to the Respect in the.Workplace Policy; b) create and maintain a harassment and violence free workplace for all employees within his/her department/division; c) prevent and discourage workplace harassment and violence through action and example by ensuring that their own conduct and that of their employees is not hurtful, intimidating or embarrassing; d) ensure that workplace behaviour contrary to this Policy is not permitted, condoned, or ignored; e) ensure that all employees within his/her department/division are conversant with the City's Respect in'the Workplace Policy and with their rights and responsibilities under this Policy; f) treat all complaints of workplace harassment and violence seriously and respond in a timely manner to complains in accordance with the procedures outlined in this Policy; g) cooperate in any investigation arising from complaints made under this Policy; and h) undertake appropriate corrective or disciplinary action including making recommendations to terminate employment as required. 02.04 Supervisors to:. . . a) take reasonable precautions to protect the health and safety of workers which includes preventing workplace violence by creating and maintaining a harassment and violence free workplace for all employees within his/her work unit; b) prevent and discourage workplace harassment and violence through action and example by ensuring that their own'conduct and that of their employees is not hurtful,'intimidating or embarrassing; c) offer training and information to workers to ensure that workplace behaviour contrary to this Policy is not permitted, condoned or ignored; )licy Title: Respect in the Workplace Page 6 of 11 )licy Number: HUR 070 ATTACHMENT#_TO REPORT#GHQ 1 or- 17 d). treat all complaints of workplace harassment and violence seriously and respond in a timely manner to complaints in accordance with the procedures outlined in this Policy; e) communicate and reinforce the City's Policy and Procedures on workplace harassment and violence to all employees within his/her work unit; f) refer the matter to management in a timely fashion when he/she has knowledge of workplace harassment or violence so that the matter can be investigated; and g) .cooperate in any investigation arising from complaints made under • this Policy. 02.05 Human Resources Division to: a) provide training,and education to all employees on the interpretation and application of this Policy; b) serve as a resource to management and staff on workplace harassment, violence and related issues; c) provide consultation and advice to City management regarding appropriate corrective or disciplinary action to be undertaken to resolve a complaint; d) ' receive complaints and undertake a prompt and confidential investigation into all complaints brought forward; e) maintain a centralized record of all workplace harassment and violence complaints and related documentation; f) undertake follow-up interviews with the complainant in accordance with the procedures outlined in this Policy; and g) initiate and conduct regular reviews of the Respect in the Workplace Policy and provide a written report and recommendations to the Chief Administrative Officer; h) take every reasonable precaution given the circumstances to protect the worker if made aware or ought reasonably to be aware that domestic violence would likely expose the worker to physical injury; and i) assess the risk of workplace violence that may arise and to report the results of the assessment to the Joint Health & Safety Committee or its representative. j) provide information to worker(s), including personal information, related to a risk to workplace violence from a person with a history of violent behaviour if: Policy Title: Respect in the Workplace Page 7 of.11 Policy Number: HUR 070 ATTACHMENT#c2 TO REPORT# 0 g of 1� i. the worker can be expected to encounter that person in the course of his or her work; and ii. the risk of workplace violence is likely to expose the worker to physical injury. 02.06 Employees to: a) ensure that their actions and behaviour do not cause embarrassment or humiliation to co-workers; b) have the right to refuse to work or do particular work where he or she has reason to believe that workplace violence is likely to endanger himself or herself; c) comply with this Policy and take all steps to maintain a harassment and 'violence free workplace; d) report any incident or observations of inappropriate action or behaviour to their Supervisor, Division Head, Director or to the Human Resources Division; e) notify his/her supervisor and Human Resources if he/she has a legal court order (eg. restraining order) against another individual if the employee believes the aggressor may put him/her or other employees at risk of workplace violence; and f) cooperate fully in any investigation arising from complaints brought forward under this Policy. 03 Procedures 03.01 Any employee who considers that he or she has been subjected to workplace harassment is encouraged to bring the matter to the attention of the individuals(s) responsible, advising the person that the behaviour is unwelcome, contrary to the Respect in the Workplace Policy and request that it be stopped. 03.02 Employees who believe that they are being harassed or who have tried unsuccessfully to deal directly with the individual(s) responsible for the behaviour or who feel that such an approach is inappropriate, should report the incident(s) using the Harassment Complaint Form (Appendix 1). to their Supervisor, Division Head or Director who will take immediate steps to resolve the problem. Any Supervisor, Division Head or Director )licy Title: Respect in the Workplace Page 8 of 11 )licy Number: HUR 070 ATTACHMENT# 02 TO'REPORT#60°c22°2 90F f7 • should notify the Division Head, Human Resources immediately upon receipt of the complaint. 03.03 When attempts to resolve the matter through the above methods are inappropriate or fail, the employee may submit his/her formal complaint (Appendix 1) to the Human Resources Division within a reasonable time from when the incident occurred. 03.04 When a complaint has been forwarded directly to Human Resources, the Division Head, Human Resources or designate shall conduct an investigation into the complaint. Such investigation shall.include interviews with the complainant(s), the respondent, witnesses to the incident(s) and any other person who may provide relevant information. Allegations of workplace violence will be investigated by Human Resources and if required a Ministry of Labour Inspector. 03.05 The respondent will be given a copy or a synopsis of the complaint as soon as possible, and will be given an opportunity to respond in writing using the Response to Harassment Complaint Form (Appendix 3). 03.06 Once the investigation has been completed, a written report summarizing investigation findings will be prepared for the appropriate Director with recommendations for corrective action as appropriate in the circumstances. 03.07 Where the results of the investigation support a specific complaint of harassment, appropriate corrective action will be taken. Where the results of the investigation do not support allegations of harassment, no further action will be taken and the complainant will be advised as such. 03.08 The test for determining if workplace harassment has occurred may be met by assessing if: a) the complainant specifically says the conduct is unwelcome; and/or b) • the complainant conveys through conduct or body language that the behaviour is unwelcome; and/or c) a reasonable person would have recognized that the behaviour would be unwelcome under the circumstances. Policy Title: Respect in the Workplace Page 9 of 11 Policy Number: HUR 070 ATTACHMENT#, 02 TO REPORT# CAto 6";2°2-1°Z to or ti 03.09 No reprisals will be taken against any party for having invoked his/her rights under this Policy. However, where as a result of an investigation it is determined that a complaint was made maliciously or in bad faith, formal disciplinary action may be taken against the complainant. Documentation regarding disciplinary action will be retained in the employee's personnel file. 03.10 The Human Resources Division will undertake follow-up interviews with the complainant as required. All follow-up interviews will be documented and retained in the Human Resources Division. 03.11 For employees covered by a collective agreeriient, a complaint may be filed through their union as a grievance, if not satisfied with the investigation. 03.12 When a complaint is made against the Chief Administrative Officer, a Director or a Division Head, or when the Chief Administrative Officer considers it appropriate, the resolution of a complaint under this Policy may be referred to an outside consultant who will conduct a prompt and confidential inquiry into the complaint. 03.13 Acts or threats of violence involving a weapon or incidents where the violence is extreme must be reported to the police and management immediately. All instances of workplace violence must be reported using the Workplace Violence Reporting Form (Appendix 2)and will be investigated accordingly. 04 Confidentiality 04.01 The City recognizes that allegations of workplace harassment and violence involves sensitive disclosures,and respects a complainant's interest in keeping the matter confidential. 04.02 All complaints of workplace harassment (including the identities of the complainant, the respondent and any witnesses) will therefore be held in confidence and will be disclosed only to the extent necessary to investigate and resolve the matter. It is the City's expectation that the complainant, the respondent, and any witnesses to the incident(s) will also maintain confidentiality. )licy Title: Respect in the Workplace Page 10 of 11 )licy Number: HUR 070 ATTACHMENT# n2 TO REPORT# Q IloP 04.03 All records of complaints, including contents of meetings, interviews, results of investigations, and all other documentation, will be retained by the Human Resources Division. 04.04 All information pertaining to the results of the risk of workplace violence that may arise from an assessment will be provided to the Joint Health & Safety Committee or its representative and will be disclosed only to the extent necessary to generate statistics. 04.05 All records pertaining to a complaint under this Policy are subject to the provisions of the Municipal Freedom of Information and Protection of Privacy Act, the Ontario Human Right's Code, the Occupational Health & Safety Actor the rules governing Court proceedings. 05 Application This Policy is applicable to all City employees, contractors, visitors, clients, patrons, volunteers,.elected and appointed officials. It applies to all matters identified occurring in the course of any person's employment or contract of services. 06 Limitations The City is committed to providing all its employees with a supportive and satisfying work environment. Every employee has the right to make a complaint or to enforce his or her rights under this Policy, without retaliation or the threat of retaliation and in the expectation that complaints of workplace harassment and violence will be successfully resolved by the City without recourse to other avenues. Notwithstanding the existence of this policy, under the provisions of the Ontario Human Rights Code all City employees may at any time pursue their rights independent of this Policy. Appendix 1 Harassment Complaint Form • Appendix 2 Workplace Violence Reporting Form Appendix 3 Response to Harassment Complaint Policy Title: Respect in th'e Workplace Page 11 of 11 Policy Number: HUR 070 ATTACHMENT# o TO REPORT# CR6 02o2��OZ City crit, Tru iii ra oFi 7 Harassment Complaint Form _ Appendix 1 All complaints of workplace harassment will be held in confidence and will be disclosed only to the extent necessary to investigate and resolve the complaint. It is the City's expectation that the complainant, the person against whom the complaint is made, and any witnesses to the incident(s) will also maintain confidentiality. !Complainant Information (anonymous complaints will not be investigated) First Name Last Name Date Position Title Department Division Section Facility Immediate Non-Union Supervisor iSubject of Complaint Information Name of individual you are complaining about Position Title Department Division Section Date(s) the, incident(s) occurred Time r am ('rpm Place the incident occurred Date(s) the incident(s) occurred Time C:pm Place the incident occurred Nature of the allegation(s) Page 1 of 2 ATTACHMENT# oZ TO REPORT# CAD "1? • rib' 411 A. Harassment Complaint Form , 64sa �� 11 DIM 3 ti )escribe the sequence of events and factors leading up to the occurrence. Attach an additional page if iecessary. )escribe your reaction. _ist any witnesses who observed the conduct, or individuals who may have information about the complaint. • • )utline what you have done in response to this problem to date, if anything, including speaking to the Jerson you are complaining about, or raising your concerns with someone else. am hereby filing this complaint because I honestly believe that the person noted below is harassing me. =irst Name Last Name hereby certify that to the best of my knowledge the above-mentioned information is,true, accurate and ;omplete. I understand that making false allegations is in violation of the Respect in the Workplace Policy Ind could subject me to discipline up to and including termination. I understand that by filing this complaint, in investigation will be initiated. Signature of Complainant Date (ou may submit this form to your Supervisor, Division Head/Director, or Division Head, Human Resources. Page 2 of 2 f ATTACHMENT# .2 TO REPORT# CA® { d 11/ of (7 Workplace Violence Reporting Form : Appendix 2 This form is to be used in instances where a person has exercised or attempted to exercise physical force against an employee that could cause physical injury. You may also use this form when a person makes a statement or exhibits a behaviour that is reasonable enough for a person to interpret as a threat to exercise physical force that could cause physical injury. 'Complainant's Information First Name Last Name Date Position Title Department Division Section Facility Immediate Non-Union Supervisor Incident Details Name of aggressor (if known) Familiarity with aggressor Position Title (if applicable) Department (if applicable) Division (if applicable) Section (if applicable) Date(s) the incident(s) occurred Time Darn ❑pm Location of incident Date(s) the incident(s) occurred Time Dam ❑pm Type of Incident ❑ Mail ❑ Email ❑ Voicemail ❑ Telephone Was the incident reported to the Police? Dyes ❑no If yes, please provide Officer name If yes, please provide Incident No Extension call received at Call display number (if applicable) Page 1 of 3 ATTACHMENT# 02 TO REPORT# CPO-Q2— °Z ( S - Workplace Violence Reporting Form i:1-1,1,4 -1— 1E1E1K[ )escribe the sequence of events and factors leading up to the threat/violence. What was the nature of the threat/violence? (What was said and done specifically). .ist any witnesses who observed the conduct, or individuals who may have information about the complaint. . I provide a physical description if the aggressor's identity is known (height, weight, clothing, hair, ethnicity, :to.). What was the state of emotion of the aggressor? (check all that apply). ❑ Calm ❑ Angry ❑ Crying ❑ Confused ❑ Shouting ❑ Anxious ❑ Intoxicated ❑Irrational )escribe the manner of speech of the aggressor (for telephone threats). ❑ Fast ❑ Slow ❑ Frightened ❑ Lisping ❑ Vulgar ❑ Polite LI Stuttering ❑Accent \ny other pertinent details? Please attach an additional page if necessary. - I Page 2 of 3 ATTACHMENT# TO REPORT# 0c 2 Lltif Workplace Violence Reporting Form i fborq � p p 9 I hereby certify that to the best of my knowledge the above-mentioned information is true, accurate and complete. Signature of Complainant Date Signature of Immediate Non-Union Supervisor Date Once all approvals have been obtained, the original report should be forwarded to Human Resources and copied to your Supervisor. - Please note, Customer Care should also be copied when the act of violence is exhibited by a member of the public and not someone who works for the City. Page3of3 Cis 00 A = A Response to Harassment Complaint �-- ATTACHMENT 02 TO REPORT#_ PICKERING 17 aF 1-7 3 All complaints of workplace harassment will be held in confidence and will be disclosed only to the extent necessary to investigate and resolve the complaint. It is the.City's expectation that the complainant, the person against whom the,complaint is made, and any witnesses to the incident(s) will also maintain confidentiality. Respondent's Information Last Name First Name Date Position Title Department Division Section Choose an item. Choose an item. Choose an item. Facility Immediate Non-Union Supervisor Choose an item. Name(s) of Complainant(s) Last Name First Name Department Division ' Section Choose an item. Choose an item. ' Choose an item. Address the Complaint .. Include as much information fo the complaint as possible, including dates and times. Please respond to each allegation contained in the complaint. (Attach extra pages if required). Response ' . List any individuals who may have information about the complaint, or who may have observed the conduct in question. ' .. Respondent's Signature Date • Page 1 of 1 uQ1nn7_narn1 CiEq 4t Report To Executive Committee PICKERING Report Number: CST 31-12 Date: November 12, 2012 From: Paul Bigioni Director, Corporate Services & City Solicitor Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes Recommendation: 1. That Report CST 31-12 of the Director, Corporate Services & City Solicitor be received; 2. That the write-offs of taxes as provided under Section 357/358 of the Municipal Act, 2001 be approved; and, 3. That the appropriate officials of the City of Pickering be authorized to take the necessary action to give effect hereto. Executive Summary: Not Applicable Financial Implications: If approved, the write-off of taxes as referred to in Attachment 1 of this report, represents a gross cost of $9,248.50 with a net cost to the City of approximately $2,586.60, the balance being charged back to the Region of, Durham and the School Boards. Pickering's share of the costs will be charged to the 2012 Current Budget allocation under General Government — Provision for Uncollectable Taxes. The 2012 budget provision is $276,310.00, of which $248,133.49 (including the above) has been spent to date. • Discussion: The Municipal Act provides the Treasurer with various tax tools regarding the administration and collection of property taxes. Under the provisions of Section 357 of the Municipal Act, reduction of taxes due to fire, demolition, exemption, assessment change or error is allowed. Change in realty tax class can translate into lower property taxes if the property went from industrial to commercial tax class or . commercial to residential tax class. Demolitions, and other physical changes to a property, such as removing or filling in a swimming pool, or damage caused by fire or flooding, result in a reduction in assessment and a corresponding reduction in property taxes. Fifteen of the properties referred to in Attachment 1 reflect the comment "City Owned, Should be Exempt." These properties were assessed as taxable on the returned assessment roll, and this report will adjust the related accounting transactions to reflect the tax exempt status. Report CST 20-12 Date: November 12, 2012 Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes Page 2 Section 358 of the Municipal Act, allows the taxpayer to have their assessment revised by MPAC where they believe that they have been overcharged due to a gross or manifest clerical error on the part of MPAC. They are allowed to have the current year, plus two prior years in which the application is made. This section of the Act allows for the reduction of taxes due to such errors, once confirmed by the Regional Assessment Office of MPAC. Two of the properties referred to in Attachment 1 reflect the comment "Gross or Manifest Clerical Error (MPAC)." These properties were incorrectly assessed with finished basements, and this report will adjust the related accounting transactions to reflect the correct assessments for all eligible years. The purpose of Sections 357/358 is to allow the municipality and MPAC to quickly rectify assessment classification changes, and prior year's errors quickly without having the property owner having to go through the formal assessment review process. Attachments: 1. Section 357/358 Adjustment to Taxes - Taxable Prepared By: Approved / Endorsed By: Donna DeLong Stan Karw. . ,ki Supervisor, Taxat n (Acting)Di isio Head, Finance & Treasurer Paul Bigioni Director, Corpo - - - 'ces & City Solictor SK:dd Recommended for the consideration of Pickering Cit Counci 1( old 27, Zoi2, Tony Prevedel, P.Eng. Chief Administrative Officer • ATTACHMENT#=TO REPORT#,s51-3/ '/2 • z LL 2 °Q N N r r r 1` t` r N n r r N r r N r r r r r r r r 0 CO 0 N r 1� U.10 U) U) U) N M M U) U) U) N N N N N U) U) U) U) U) M U) N N N U) U) U) N U) U) 0.-J CO CO CO CO CO CO M CO CO M M CO CO M M CO CO M M CO CO CO M CO CO CO N) M M CO • a Q O) CO N V U) N V U) N V U) N V V U) N N N CO H CO 0 V N CO m V 1, n O V U) (D r M CO N- (1) CO r N CO r r U) U) M CO r CO H 0 r N N V CO N N M n N M N M r- N M N N M M r N O) N O m N M M U) O) • J V O) m N N U) N 10 U) U) LO LO V Q V N V N 0 O N OF- F N , Of I- 0) V V CO V H OD V H m V H CO CO Cr V H ,- N 0 CO H O N 0 00 V V CO N N Z N V O 0 H N 0 H N 0 H N 0 0 H ,- N N 0 U) N 0 O (D .- O) CO V N N 0) r m N N N N N N N N N N N N N N N M O M n O m o W 4 di N N M H , N H N M 1- N ` LO Cl. 0 D 0 W N N U) V O0 U) V CO N V CO U) U) V Cr CO CO N U) N N 0 CO N CO H O) 0 N 0 CO N V O) M Cr O) M V CO CO V V O) O) CO CO 0 00 CO 0 CO V N 0 N U) °Z 0 0 m m n m m r m Co r Co U1 m m r r - 0 m .- O m M O) O) 0 V O0 N r N N O) (D CO N U) N N N m 00 N r CO r N V CO _ W U) K CO V CO CO r M CO N CO CO r CO CO CO r r M M H m O 0 0 M U) r V CO O U) r U) N Cr r N Cl- r N V 1- N N V V r r r CO CO N 0 N LO On O) V r m O U) 0 C) C) C) C) C) C) C) C) C) C) C) Ci M M M Q) (D r N O N V V V N N V } M N M m 0 Q) M CO a- .-• a- (D CO Cr M M D N V N CO 0 N • K O) 0 N O H N O .- N O H N 0 0 . 1- N N N N N N N N O .- N N N N LL0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Y N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 0 W x ~ r Z Z Z O y W W W Cl) CO w w w cum cn Z W N I CO m CO W N ❑ ❑ ❑ Y r z U J U J W O CO ct LT- 2 2 x a ' a o CO CO CO LL a E r r r r r r r r r r r r r r r U) CO E E E O Q > rn a a a a a a a a d LL d LL L1 d CL M LL LU W 0 0 J W W 8 2 2 2 2 2 2 2 2 2 2 2 2 2 2 I 2 2 2 Z Q J J W W W W W W W W W W W W W W W F- r r I- H I- m CO X X X X X X X X X X X X X X X ° w w w w w W W W w W W W w W w m n 0 i ❑ w W w w w w w w w W W W W W W ❑ ❑ ❑ ❑ ❑ ❑ ❑ Z r r W m m m m m m m m m m m m m m m W W ❑ w W W W W p 2 2 0 ❑ ❑ 0 0 0 ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ N co w W D I co co co co w co co J J J J J J J J J J J J J J r O O J 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 J W LL - O - W W W J W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 w } } N ° ° 0 III S x 2 2 2 2 x x 2 2 x 2 a m m W .< a Q J J W❑ (n 0 0 0 0 0 0 co co co co 0 0 0 0 ❑III >- ❑ ❑ J ❑ } } } Q Z Z EL d W ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ w J w W d W J J w 0 0 W W W W W W W W W W W W 0 W w U Q N Q W, U U U a, 0 w Z z 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 K ❑ 0 K K K ° LL i CO CO Q a K r } } } } Y Y Y T } Y } K 0 7 7 w 0 0 0 D 0 0 x x r r r r r r r F r r 0 0 0 r 0 v 0 I-- O 0 0 0 co 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 co Z I x r co Z Z Z cn LL L1 ❑ ❑ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ❑ OW 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 w F a H r 0 0 N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q Q >Q >Q >Q Q Q Q >Q >Q >Q Q >Q >Q >Q Q >Q 0 a 0 0 0 Z > > > > > > > > .. 3 > a 3 a a a I- r r r r r r r r r r r r r r r r 2 F 2 2 2 m w w w w W W W w w w w W W w w W W W I- r r r r r r r r r r r r r r r r r CL CL CC o Q a a < a a Q a a a a ¢ a a a a a 0 < 0 0 0 K K K K K K 0 K K K K K K K K K K K K a r r r r r r r r r r r r r r r r r CC H CC CC CC 0. as < a a xa xa < Xa < < xa xa xxa a xa Xa < W Q w w w o H Q Z 1- 1- F F F F F F- H F F H Q H F Z U Z Z I- z 0 0 0 z z z LL Z 00 0 K K K K 00000000000000000000000 °n o o E o O o 0 0 0 0 0 o O O o 0 0 0 17 r- p o P. W W LJ - r r a LL LL J LL LL W LL LL LL LL LL W U LL LL LL LL LL J 0 7 J LL J 0 0 0 J J J W 0 W 0 W W W W W W W W W W W W W W u_1 0 1_ O O W 0 r ,,... 1_ 0 0 0 K J J 2 J J J J J J J J J J J J J J J 2 w 22 J 2 N 0) U 2 22 2 m m w m CO m m m CO CO CO CO CO m m m CO CO W W W W CO W W W W w .0 0 a Q ❑ a Q Q Q Q a a Q Q Q Q Q Q Q a ❑ LL ❑ ❑ Q ❑ LL LL w ❑ ❑ ❑ J J J J J J J J J J J J J J J J J J w m m cr m m m m m m m m m m m m m m m K a _K K m K Q Q Q K K K O 01000000000000000 -6-- 2u-- 0 LL 0 0 0 O O O O O O O O O O O O LL K LL LL O LU K K 2 LL LL LL r r T r r r r r r r r r r r r r r r > > > r r > > > CI) CO m 0. (n 0 cow 0 0 (n 0 0 co cn 0 0 cn m ° m m o m 0 0 0 m m m W W ❑ W w w w W w w 0 W W W W W W W ❑ 0 ❑ ❑ W ❑ (n 0 0 ❑ ❑ O • co co w cn cn 0 co co co m 0 N 0 0 co (n 0 co w 0 rQW.� W (n W 0 0 0 Lu 1QW W 0 0 K 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Oft 0 K 0 0 K Cr 0 CC 0 K 0 0 4t N N N N N N N 0. H N N N N N N N N N N N N N N N N N N N N N O. C O) 0 N N M V N 0 11- 00 O) 0 M V V U) 0 m N O r N 0 N CO 0 0 0 CO V 0 OD r r r r r r r r CO CO CO CO CO m CO 0 m rn CO O) • •