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CS 20-04
PICKERING REPORT TO COUNCIL Report Number: CS 20-04 Date: June 4, 2004 From: Gillis A. Paterson Director of Corporate Services & Treasurer Subject: 2003 Year-End Audit Recommendation: That Report to Council CS 20-04 of the Director, Corporate Services & Treasurer be received and referred to Council for information; and that: the Auditor's Report to the Audit Committee as submitted by Deloitte & Touche be received for information; and, the 2003 draft Audited Financial Statements for the City Pickering be received and forwarded to Council for information. Executive Summary: Not applicable Background: The Audit for the year 2003 has been completed. Attached are the Auditor's Report to the Audit Committee, which includes the independence letter from the Auditor, and the draft Audited Financial Statements. The Auditor's report prepared by Deloitte & Touche summarizes the results of the December 31, 2003 audit. Nothing of significance was noted. However, I direct you to the summary of unadjusted differences on page 5 of the report. An explanation has been provided for each item identified. The accrual for severance and the transfer of the OPG contribution to deferred revenue are entries recorded during the current year that relate to previous years. They were not material enough to warrant a prior period adjustment in the financial statements and thus have been reflected in current year activities. Since the lease was deemed capital in nature, the principal should have been expensed at the time it was entered into rather than an annual amount over the term of the lease. The draft Financial Statements are the responsibility of management and have been prepared by City accounting staff under the direction of the Director, Corporate Services & Treasurer. Deloitte & Touche is responsible to express an opinion on these Financial Statements based on their audit. An unqualified opinion has been provided. I am pleased to advise the Committee there were no problems or questionable items that either the Auditor or I have to report to you at this time. However I would like to summarize some financial highlights. Report CS 20-04 2003 Year-End Audit Date: June 4, 2004 Page 2 Net assets increased slightly over prior year. The increase in the cash balance at the end of the year resulted from timing of investments. Interest rates earned on our money market account were comparable to short-term interest rates. As a result the funds could be kept quite liquid in the money market account to meet cash flows at the beginning of the year until the first tax due date. Tax staff have made a concentrated effort to collect outstanding taxes but the slight increase in the balance over last year primarily results from supplementary billings, totaling approximately $1.8 million, done at the end of the year with November 28 and December 15 due dates. Accounts Receivable includes $1.1 million for the Superbuild funds for the Don Beer Arena expansion. All paper work and the site inspection have been completed and we are awaiting receipt of funds. The decrease in Accounts Payable resulted from a reduction in the amount of large capital construction projects ongoing at year end compared to prior year. In addition, staff's efforts in ensuring invoices were received and submitted prior to December 31 to allow payments to be processed by year end. The increase in deferred revenue arises from the establishment of the Third Party/Developer's Contribution Reserve Fund in 2003, which had a December 31 balance of approximately $1 million. In compliance with financial statement reporting guidelines, these restricted funds are to be reported as deferred revenue. The WSIB liability significantly increased from prior year. This is a direct result of a claim that was settled during 2003. Now that the City is self-insured we are responsible for claims costs. The majority of this liability, approximately $400,000, is the estimate of the total future costs pertaining to this settled claim. The reduction in the Operating Fund balance is due to the inclusion of the City's share of APTA's deficit or $85,000 for reporting on a consolidated basis. APTA's deficit has been included in their 2004 budget and will be funded by Pickering's and Ajax's funding contribution for 2004. Current revenues and expenditures were comparable with the budget. Taxation from other governments which are more commonly referred to as payments-in-lieu (PIL) of taxes are significantly higher than budget. This arose due to the returned assessment roll providing higher assessment amounts, which must be billed, for the OPG properties currently under appeal. As mentioned above, a transfer was made to the Contingencies Reserve until such time as the appeal is settled. The increase in government grants is the recognition of revenue received from the Province under the Ontario Transit Renewal Fund program of approximately $540,000 that was passed on to APTA for funding their new buses. As you are aware capital expenditures for projects may be incurred over multiple years and often are not comparable to budget. I would like to mention some of the areas where a significant amount of costs were incurred. APTA received and paid for six new buses and one flagbus at a total cost of $3 million with Pickering's share being $1.5 million. In addition approximately $1.5 million was spent on various Roads projects during 2003 and $1.4 million incurred related to external subdivision works. Capital expenditures pertaining to Park upgrades and playground equipment totalled Report CS 20-04 2003 Year-End Audit Date: June 4, 2004 Page 3 approximately $1.6 million. Costs for 2003 related to Recreation Facilities, specifically the Recreation Complex core, pool and arena totalled approximately $800,000. In spite of heavy financial demands on Reserves and Reserve Funds in the 2003 budget the total balance increased overall. However, this increase primarily resulted from a $1.3 million transfer to the Contingencies Reserve for OPG taxes collected on property currently under assessment appeal pending a final decision. Despite increased financial demands and tighter budgets, City staff have monitored spending and looked at new ways of doing business to allow another year of positive, albeit small, financial results to be reported. Attachments: 1. Auditor's Report to the Audit Committee 2. 2003 draft Audited Financial Statements Prepared By: Manager, Accounting Services Approved / Endorsed By: ~illis A. Pate-'~-on Director, Corporate Services & Treasurer GAP/vw Attachments Copy: Chief Administrative Officer Recommended for the consideration of Pickering City C,.o, pn~l . Th~'r~'s J. Q~,F~, Chieft~dminis"fre~ve O~cer ATTACHMENT#;; TO REPORT # [S,.JD- 04 Consolidated Financial Statements q( THE CORPORATION OF T CITY OF PICKERING December 31,2003 ~ / DKS Q:IGTArsC\Z0031FSIPIPickering-Corp of the Cityof-Con-lZ3(#16402).doc: 6/2/04: 9:03 AM dr Yt FOR DISCUSSION PURPOSES ONLY 01;3 Auditors' Report Deloitte & T che LLP 5140 Yon Street Suite 17 Toront ON M2N 6L7 Cana G19 To the Members of Council, Inhabitants and Ratepayers of the Corporation of the City of Pickering We have audited the consolidated statement of financial p. Pickering as at December 31, 2003 and the consolidated st in financial position for the year then ended. These financ' I s management. Our responsibility is to express an opinio on thes sit' on of the C oration of the City of ts of financ' I activities and of changes nts are e responsibility of the City's nci statements based on our audit. We conducted our audit in accordance with Can aian generally cepted auditing standards. Those standards require that we plan and perform an a it to obtain reas able assurance whether the financial statements are free of material misstatement. An audit includ s examining, on a test basis, evidence supporting the amounts and disclosures in th fi~e nts. An audit also includes assessing the accounting principles used and significan estim a e y management, as well as evaluating the overall financial statement presentation. In our opinion, these consolidated fi ncial statements resent fairly, in all material respects, the financial position of the City as at Decem er 31, 2003 and e results of its operations and the changes in its financial position for the year t ~~ acc rdance with Canadian generally accepted accounting p,inciples. ~ / / Q; \GTArsc\2003\FS\PIPickering-Corp of the City of-Con-123(#76402)doc: 6/2/04: 9:03 AM FOR DISCUSSION PURPOSES ONLY , ..' t',~u THE CORPORATION OF THE CITY OF PICKERING Table of Contents December 31 2003 Consolidated Statement of Financial Position Consolidated Statement of Financial Activities 2 Consolidated Statement of Changes in Financial Position Consolidated Schedule of Operating Fund Financial Activitie #~nd Balan Consolidated Schedule of Capital Fund Financial Activi es an~Bal Notes to the Consolidated Financial Statements 3 4-19 20 21 Consolidated Schedule of Reserves and Reserve F nds Financial A Ivities and Fund Balance ~.~ / 22 D Q:IGTArsc\2003IFSIPIP;ckering-Corp of the Cityof-Con-123(#76402).doc; 6/2/04; 9:03 AM FOR DISCUSSION PURPOSES ONLY '1')1" . t! ;:, THE CORPORATION OF THE CITY OF PICKERING Consolidated Statement of Financial Position December 31,2003 FINANCIAL ASSETS Cash Investments (Note 4) Taxes receivable Accounts receivable Other current assets Investment in Veridian Corporation (Note 5) Promisso notes receivable Note 6 LIABILITIES Accounts payable and accrued liabilities Other current liabilities Deferred revenue (Note 7) Net long-term liabilities (Note 10) Post-employment benefits obligation (Note 9) WSIB benefit liabilities Note 12 NET FINANCIAL ASSETS NON-FINANCIAL ASSETS Invento NET ASSETS MUNICIPAL POSITION / 2003 $ 2,211,44 25,364, 7 9,12 ,558 2,1 0,195 253,591 9,751,760 25,069,000 94,483,231 6,950,9 ~4052 19,57 ,449 4, 6,000 ,530,900 634,973 33,119981 8,271,900 123,205 18,126,180 4,278,000 1,446,854 108,022 32,354,161 62,309,308 62,129,070 403,810 $ 62,713,118 336,127 $ 62,465,197 32,208 $ 102,511 612,984 2,891,314 18,572,282 17,745,562 56,581,438 55,230,760 75,798,912 75,970,147 ( 13,504,950 $ $ 62,465,197 Page 1 of 22 FOR DISCUSSION PURPOSES ONLY 2002 / , f) '-~ i.! ;.., (.., THE CORPORATION OF THE CITY OF PICKERING Consolidated Statement of Financial Activities Year ended December 31 2003 2003 Bud2et Actual REVENUES Residential and fann taxation Commercial and industrial taxation Taxation from other governments User charges Government grants and fees Developer contributions and donations Development charges earned Investment income Penalties and interests on taxes Fines Interest on promissory notes Other Total revenues $ 22,081,696 5,447,442 7,338,873 8,772,610 128,472 217,500 1,490,735 420,635 1,300,000 425,000 1,892,0 2 779 35 52 2 fj 298 $ 20,617,29 5,039, 2 8,60 ,'677 7,9 ,702 29,063 577,385 1,108,996 584,515 1,396,412 498,107 2,095,614 3 406 559 52 119 449 EXPENDITURES (Note 17) Current General government Protection to persons and property Transportation services Environmental services Social and family services Recreational and cultural services Plannin and develo ment 8,812,149 7,813,087 11,873,089 10,523,257 10,012,943 8,964,241 1,644,738 1,651,555 287,836 302,432 13,452,146 12,643,465 1 885 203 I 320 707 47968 104 43218744 492,047 416,056 729,150 224,100 316,177 1,689,453 5,634,005 5,231,771 1,399,534 173,000 223,819 133,926 7,215 12,164 3,893,421 3,530,447 7,092,847 21600 22 214 1476 10438173 9 747 699 11 058 550 56 939 745 57715803 54 277 294 1,350,678 1 350 678 180238 Capital General government Protection to persons and property Transportation services Environmental services Social and Family Services Recreation and cultural se Plannin and develo me (89,500) (5,454) 526,951 105,054 (33,667) 4,278,000 1,224,000 3,450,900 321,071 $ orp of the Cityof-Con-123(#76402).xls: 61112004: 2:05 PM Page 2 of 22 FOR DISCUSSION PURPOSES ONLY """'] ;;n r '-l'~~ ',., "'j')) , t ~,;, v 't ~ THE CORPORATION OF THE CITY OF PICKERING Consolidated Statement of Changes in Financial Position Year ended December 31 2003 NET INFLOW (OUTFLOW) IN CASH RELATED TO THE FOLLOWING ACTIVITIES OPERATING Net revenue (expenditure) Chan e in e uit in Veridian Co oration Uses Increase in other current assets Increase in taxes receivable Increase in accounts receivable Decrease in accounts payable and accrued liabilities Decrease in WSIB benefit liabilities Sources Decrease in other current assets Increase in other current liabilities Increase in deferred revenue Increase in post-employment benefits 0 Increase in WSIB benefit liabilities / Pickerin9. orp of the City of-Con-123{#7640Z).xfs: 6/1/Z004: Z:05 PM FOR DISCUSSION PURPOSES ONLY 2003 282,517 1,445,269 84,046 526,951 2 338,783 (1,210,386 2,511,115 (252,000) 227,140 2,486,255 1,275,869 2,211,440 $ 3,487,309 16,096 34,147 803,270 105,054 (1,728,756) 4,278,000 410,000 2,959,244 (1,515,450) 3,726,890 $ 2,211,440 Page 3 of 22 The consolidated financial statements of The Corporation of the City of Picke ng (the "City") re the representations of management prepared in accordance with generall accepted accou ting principles for local governments as established by the Public Sector Accou ing Board ("PS ") of the Canadian Institute of Chartered Accountants. Significant accounti policies adopt by the City are as follows: (, ~.~ 4 THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31,2003 1. SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements reflec the assets, lia lities, revenues and expenditures of the operating fund, capital und, reserve fu as and reserves. The reporting entity is comprised of the activiti ill committe s of Council and the City of Pickering Public Library Board which i co 0 d by th City. All material inter-fund transactions an balances eli mated on consolidation. (a) Reporting entity (i) Consolidated statements (ii) Proportionate consolidation The consolidated financial stat ments reflect the ity's proportionate share of the assets, Jax Pickering Transit Authority (APTA). are eliminated when proportionately (iii) Investment in V dian Corporatio The City's i e~e &;er' ian Corporation is accounted for on a modified equity basis, con 'stent ~ gene lly accepted accounting principles as recommended by PSAB fa investment vernment business partnerships. Under the modified equity basis, eridian Corpora 'on's accounting policies are not adjusted to conform with those of t City and inter- rganizational transactions and balances are not eliminated. The Ci recognizes its uity interest in the annual income or loss of Veridian Corporation ment 0 financial activities with a corresponding increase or decrease in its ass account. Dividends that the City may receive from Veridian a d other capital transactions are reflected as adjustments in the investment / s of school boards and the Region of Durham The axation, other revenues, expenditures, assets and liabilities with respect to the o rations of the school boards and the Region of Durham are not reflected in the unicipal fund balances of these consolidated financial statements. Trust funds Trust funds and their related operations administered by the municipality are not consolidated, but are reported separately on the Trust Funds Statement of Operations and Balance Sheet. D Q: \GT Arsc \Z003 \FS \P lPickerin9.Corp of the City of.Con-lZ3(#T640Z}.doc; 6/Z/04; 9;03 AM Page 4 of 22 FOR DISCUSSION PURPOSES ONLY ~,'''',' rT-- Tangible capital asset expenditures incurred during the expenditures in the statement of financial activities. e Ontario Fair " C'- U~:~ THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 1. SIGNIFICANT ACCOUNTING POLICIES (continued) (b) Basis of accounting (i) Tangible capital assets (ii) Accounting for Property Assessment System The net impact in property taxes as a result of e application 0 the capping provisions does not affect the Consolidated Statement ~. ancial Activ' les as the full amount of the property taxes were levied. However h ap ing adj tments are reported on the Consolidated Statement of Financial Pos' IOn ceivab from the Region. Deferred revenue (iii) / Deferred revenues represent us charges and fe which have been collected but for which the related services hav yet to be perfo ed. These amounts will be recognized as revenues in the fiscal yea th~~' es are erformed. In addition, any contributions received with external rest 'ction \1lifJffiterr a until the related expenditures are made. Post employment bene ts (iv) (v) Cost is determined on a he preparation of financial statements in conformity with Canadian generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts in the financial statements and accompanying notes. Actual results could differ from these estimates. D Q:IGTArscl2003IFS\PIPickering-Corp of the City of-Con-123(#76402).doc: 6/2/04: 9:03 AM Page 5 of 22 FOR DISCUSSION PURPOSES ONLY THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31,2003 2. AJA.X PICKERING TRANSIT AUTHORITY . ') ", U.;. ij Effective September 4, 200 l, a joint Board of Management was established by, e City of Picke ng and the Town of Ajax by way of a Merger Agreement for operating transit system cross Pickering and Ajax. The operations were combined effective January , 2002. These nancial statements include Pickering's proportionate share (50%) of asset, liabilities, rev ues and expenses of the Transit Authority. ~ The following table provides condensed supplementary finan tal ation Authority for the year ended December 31. $ $ $ 8,402,999 (8,376,753) (402,633) $ (376,387) (26,486) $ (223,630) (376,387) 10,900 60,300 68,367 289,601 (170,849 $ 26,486) Financial position: Financial assets Non-financial assets Liabilities Net assets Fund balance Amounts to be recovered Transit Authorit Position Financial activities: Revenue Operating expenditures Ca ital ex enditures Net ex enditures $ $ $ $ 2002 OPERA ~~H OL BOARDS AND THE REGION OF DURHAM Furth r to NUCt ) requisitions are made by the Region of Durham and School Boards re Iring the City to ollcct property taxes and payments in lieu of property taxes on their behalf. T e amounts colle ed and remitted are summarizes as follows: 3. / $ 54,356,244 5 525 859 $ 59,882,103 Region D Q: IGTArsc\2003IFSIPIPickering-Corp of the City of-Con-123(#76402).doc: 6/2/04; 9:03 AM FOR DISCUSSION PURPOSES ONLY School Board $ 38,439,059 484 436 $ 38,923,495 Page 6 of 22 '-n'-' F', f) "'} U;,,, t ~.', THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 4. INVESTMENTS The investments are stated at cost which approximates market value, and consi Investment Certificates Munici al Debentures $ $ 5. INVESTMENT VERIDIAN CORPORATION (a) Veridian Corporation is owned by the City of c ring, Town f Ajax, Municipality of Clarington and the City of Belleville. Veri' n partnership, is accounted for on the modifi a Veridian Corporation serves as the electrica distribu' utili for a number of communities including the four noted above and condu s non-regulat d tility service ventures through its subsidiaries. the corporation and its subsidiarie 2003 2002 Financial Position: Assets Current $ 57,737,508 $ 64,088,171 Capital and intan 123,962,633 126,779,866 Other 2 596 826 2,998,181 Total assets $ 184,296967 $ 193,866,218 $ 25,078,396 $ 39,203,370 75,294,000 75,294,000 8,618 965 6,803,578 108,991 361 121,300,948 67,285,173 67,285,173 24,910 24,910 7,995,523 5,255,187 75305606 72,565,270 $ 184,296,967 $ 193,866,218 $ 168,329,147 $ 194,964,998 5,033,314 3,349,621 170,068,125 196,468,711 $ 3,294,336 $ 1,845,908 / D Q:IGTArsc\2003\FSIPIPickering-Corp of the Cityof-Con-123(#76402).doc; 6/2/04; 9:03 AM Page 7 of 22 FOR DISCUSSION PURPOSES ONLY (c) (b) City of Pickering's equity represented by: Promisso notes receivable Note 6 $ 25,069 00 Investments in Veridian Corporation ~ Initial investment in shares of the Corporation ,4 , Accumulated loss (502,579 Dividends paid in 2003 (227,140) Increase in value of investments 1,108,821 1,108,821 Total investment $ 30,875,29 $ 29,751,760 Effective January 1, 2002, Veridian Corpor io~ted t taxes payable method of accounting for its payment in lieu (PILs of in e tax obligations. As a result of implementing this accounting policy ch nge, the op i deficit increased representing recoverable PILs from timing difference established in a 'or period. This accounting policy change results in a decrease in the City,'s investment of 78,800. '. (}"', I) .:. 0 THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 5. INVESTMENT VERIDIAN CORPORATION (continued) 30,496,196 (1,853,257) / (d) Equity in Veridian Corporation 2003 2002 $ 55,230,760 $ 54,752,738 1,350,678 756,822 $ 56,581,438 $ (e) Corporation as disclosed in their financial nsurance premiums charged to each member utility consist of a levy per $1,000 of service revenue subject to a credit or surcharge based on each electric utility's claims experience. Insurance limits of up to $20,000,000 per occurrence are covered by MEARIE. D Q:\GTArsc\2003\FSIPIP,ckermg-Corp of the City of-Con-123(#76402).doc; 6/2/04; 9:03 AM Page 8 of 22 FOR DISCUSSION PURPOSES ONLY '^ l"V """""1"-'-.""""'-' A class action claiming $500 million in restitutionary pay nt plus interest as served on Toronto Hydro on November] 8, ] 998. The actio w Hydro-Electric Commission as the representative of t nt CIa , consisting of all municipal electric utilities in Ontario which hav charged Ia overdue utility bills at anytime after April ], ] 981. , C)g.' ft., _' 1^.r/1 THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 5. INVESTMENT VERIDIAN CORPORATION (continued) ( e) (continued) (ii) Other claims / (iv) As at D ember 31, 2003, Veridian Corporation's proportionate share of guarantees posted n behalf of First Source by Enersource Corporation totalled $3,700,000. Q: \GTArsc \ 2003 IFSIPIPickering-Corp of the Cityof-Con-123(#76402}.doc: 6/2/04: 9:03 AM Page 9 of 22 FOR DISCUSSION PURPOSES ONLY .'" i~"f,"\ t! ,) \ I THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 5. INVESTMENT VERIDIAN CORPORATION (continued) (f) Lease commitments Future minimum lease payment obligations under operating leases are $ 700,5 683 ~1 6 ,8 46, 7 8,826 84,002 $ 2,164,945 PROMISSORY NOTES RECEIVABLE If /) Promissory notes are payable by Veridian Corpo tion a~i Connections Inc. in the amount of $7,095,000 and $17,974,000 respectively, ith an interest r te of 7.6% and maturity dates of November 1, 2006. These promissory notes re convertible in common shares at the option of the holder at the rate of 1 common share for e ry $1,000 of pri cipal then outstanding on or before the maturity date. 2004 2005 2006 2007 2008 Thereafter 6. 7. DEFERRED REVENUE Obligatory Reserve Funds Development charges Parkland Ontario Transit Re wa ' ~ Q:IGTArscl2003IFSIPIPickering-Corp of the C.tyof.Con-123(#76402}doc; 6/2/04: 12:08 PM FOR DISClJSSION PURPOSES ONI Y 2003 2002 $ 15,804,668 1,959,087 14957 17,778,712 $ 12,828,125 2,017,875 441,563 15,287,563 1,024,691 768 046 1,792,737 $ 19571,449 1,820,805 1,017,812 2,838,617 $ 18,126,180 Page 10 of22 ~"'r'(d"r'LfTI 't"'"', "':" , ~',~,""', , ~"=' fi" I~J 31 $ THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 7. DEFERRED REVENUE (continued) Continuity of deferred revenue is as follows: Restricted funds received Interest earned 2,955,870 648,364 3,604,234 Less Revenue recognized in current operations Revenue recognized in capita] operations Genera] deferred revenues reco nized 33,624 1,298,813 1,468,527 2,800,964 $ 18,126,]80 Ba]ance, end of ear 8. INTERFUND LOANS As a means of funding various capi I acq~~ ds are borrowed by the Capita] Fund from Development Charges and Parkla deferr:~~~~~ (obligatory reserve funds). These funds are secured by ten year promissory otes with intere rates of 5.8% and 5.2% and 5 year promissory notes with interest rates of 5.30 o. The financin rrangements and ultimate repayment are approved by Council through the curr nt budget proce . For the purpose of these financial statements, the loans are included in amo ~W-iJO. recover (Note 11). The following is a summary of the related loans negotiated, by fun io V ~ 2003 2002 $ 4,007,974 2,200,477 590,575 36,648 147,747 $ 6,983,421 $ 4,327,454 2,469,797 661,223 53,600 160,000 $ 7,672,074 / o Q:IGTArsc\2003IFSIPIPickering-Corp of the City of-Con-/23(#76402).doc; 6/2/04; 9:03 AM Page 11 of22 FOR DISCUSSION PURPOSES ONLY ""-:....-.....' (a) The City makes available to qualifying employees who retire before the age to continue their coverage for such benefits as extended health and drugs. overage ceases t the age of 65. Dependent on eligibility, health coverage may be a share financial respo sibility between the City and the retired employees. The post-employ nt benefits obI" at ion at December 31, 2003 was determined by extrapolations of the actuarA:' I luation perL rmed as at January 1, 2001. Information about the City's benefits liability is as follows: G32 THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 9. POST EMPLOYMENT BENEFITS LIABILITY 2002 Accrued benefits liability, beginning of year Current service costs Interest on accrued benefits Amortization of actuarial losses Benefits aid durin the eriod Accrued benefits liabilit , end of 1,44 ,854 9,922 98,324 2,800 (87,000) 1,530,900 $ 1,341,800 95,728 94,126 $ (b) (c) The pres t value as at D cember 31, 2003 of the future benefits was determined using a discou rate of 6%. . He th~ ealth ~ assumed to increase at 8% in 2003 and decrease by 1 % increments per year to an ultimate r e of 5% per year thereafter. / D Q;\GTArsC\ZOO3IF5\PIPickering-Corp of the Cityof-Con-123{#76402).doc; 6/2/04; 9;03 AM Page 12 of22 FOR DISCUSSION PURPOSES ONLY ~-------"'- -'rf-- f B--iJ 211i2 :' ~ Ci33 / THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 10. NET LONG-TERM LIABILITIES (a) The balance of net long-term liabilities is made up of the following: The municipality is responsible for the payment of principal and interest charges on long-term liabilities issued by the Region of Durham on the municipality's behalf. At the end of the year, the outstandin rinei al amount of this liabUit is Net Ion -term liabilities, end of ear 4,278,000 4,278,000 (b) ave, $1,479,000 principal o fro 2009 to 2012 which includes which may be raised by the years. Principal repayments are 266,000 280,000 294,000 311,000 328,000 2,547,000 $4,026,000 (c) Cd) cluded in current expenditures is as follows: 2003 2002 $ 34,298 $ 35,663 11. RECOVERED FROM FUTURE REVENUES 2003 2002 $ 1,446,854 108,022 7,672,074 4,278,000 $ 13,504,950 Post-empl ment benefits liability WSIB befit liabilities Intern loans from Obligatory Reserve Funds Net n -term liabilities $ 1,441,400 634,973 6,983,421 4 026,000 $ 13,085,794 o Q:\GTArscI2003IFSIP\P;ckering-Corp of the City of-Con-123(#76402)doc: 6/2/04; 9:03 AM Page 13 of22 FOR DISCUSSION PURPOSES ONLY Effective January I, 200 I, the City of Pickering became a Schedule II Workplace Safety & Insurance Act and follows a policy of self insurance for u314 THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 12. WORKPLACE SAFETY AND INSURANCE OBLIGA nONS (WSIB) Management, using best estimates, identified that the amount provided n the liability a count at year-end of $634,973 (2002 - $108,022) is sufficient to cover the pot tialliabilityof I existing claims granted by WSIB and outstanding as at December 31,2003.. ~ d The outcome of any claims filed with WSIB is undeterminable at IS ~ / A WSIB Reserve Fund was established in 200 I. The Rese Fund balance December 31, 2003 was $181,023 (2002 - $176,974). In addition, the City pur ased two insura ce policies that protect the City against significant claims to the Corporation. he occupationa accident insurance pays loss claims up to $300,000 per work related accident. ~cess work s compensation indemnity insurance has a $300,000 deductible and will pay fi r c 'm p to a a including $25,000,000 per work related accident or disease claim. 13. MUNICIPAL FUND BALANCES AT TH The City's fund balances are comprised ot (a) Operating Fund Balance 2003 2002 $ 32,208 $ 102,511 (b) 2003 2002 $ 3,930,914 $ 5,078,547 (2,370,701) (30,290) (330,436) (535,850) (616,793) (447,093) (I,174,000 $ 612,984 $ 2,891,314 D Q:IGTArscl2003IFSIP\Pickering-Corp of the Cityof-Con-I23(#76402).doc; 6/2/04; 9:03 AM Page 14 of22 FOR DISCUSSION PURPOSES ONLY Ci33 Reserves set aside for special purposes by Council Working capital Self insurance Replacement of capital equipment Contingencies Rate stabilization City's share for development charge Transit Continuin Studies Total Reserves $ 400,000 949,106 615,800 6,791,047 2,421,909 2,812,214 1,242,507 67,400 15,299,983 THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 13. MUNICIPAL FUND BALANCES AT THE END OF THE YEAR (continued) (c) Reserves and Reserve Funds Reserve Funds set aside for special purp by Council Recreation programs and facili 'es Acquisition of tangible capit assets Squash Courts WSIB Total Reserve Funds Total Reserve and Reserv 386,726 2,001,274 7,450 181,023 2,576,473 $ 18,572,282 352,423 1,916,182 176,974 2,445,579 $ 17,745,562 14. PENSION AGREEMEN S n The municipality ma es c ~utions to the Ontario Municipal Employees Retirement Fund (OMERS), which is a multi-em ye plan, on behalf of the members of its staff. The plan is a defined benefit p n which specifi . the amount of the retirement benefit to be received by the employees base on the length of ervice and rates of pay. / Due to sig ~'fiC urp.. luses OMERS had declared a temporary contribution holiday effective August I, 19 t h t December 31, 2002. OMERS contributions, at a reduced rate, comme ed ary 2 3. Full contribution rates commenced January 1, 2004. Co 'butions on acco nt of current service for 2003 were $421,221 (2002 - Nil). Trust funds ministered by the municipality amounting to $249,517 (2002 - $243,191) have not been inclu ed in the Consolidated Statement of Financial Position nor have their operations been included' n the Consolidated Statement of Financial Activities. D Q:\GTAr$c\200JIFSIP\Pickermg-Corp of the City of-Con-I2J(#76402).doc: 6/2/04: 9:03 AM Page 15 of22 FOR DISCUSSION PURPOSES ONLY 038 16. PUBLIC SECTOR SALARY DISCLOSURE ACT THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 Pursuant to the Public Sector Salary Disclosure Act, the City is required t disclose the na es, positions, salaries and taxable benefits of employees of the Corporation w were paid a sal ry of $100,000 or more. The term salary is defined by this Act. For 2003, detai are as follows: Name Position Everett Buntsma Director, Operations & Emergency Services Neil Carroll Director, Planning & Development $ 104,865 ~~OO.805 $ 661 $101,466 08 57 $ 679 $ 109,636 $ 679 $ 140,358 Baba Gajadharsingh Division Head, Human Resou Gillis A. Paterson Director, Corporate Servi s & Treasurer Thomas J. Quinn 17. the following classifies those same 2003 2002 $ 31,542,559 $ 28,694,457 11,345,838 10,262,011 3,936,292 3,432,441 1,008,549 683,862 134,866 145,973 9,747,699 11,058,550 $ 57,715,803 $ 54,277,294 ~ Q:\GTArscl2003\F5\PIPickering-Corp of the Cityof-Con-123(#76402}doc; 6/2/04; 12:08 PM Page 16 of22 FOR DISCUSSION PURPOSES ONLY Ci3'7 / l~ ~ ' 18. RELATED PARTY TRANSACTIONS THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 Aiax Pickering Transit Authority The Ajax Pickering Transit Authority (APT A) provides charter services 0 the City prim ily for Seniors and Summer Camp Programs. There is a chargeback for fu and operation services provided by the City to APT A. In addition, APT A pays the City ~ntal of offic space and storage of the transit vehicles at the City's operation center. 200 2002 Rental of premises Fuel and operational services 55,317 Amounts charged to APT A are as follows: $ $ 90,500 176,785 Amounts charged by APT A are as follows: Charter Services 60,272 $ Veridian Corporation The City of Pickering receives electr.city a~s rom Veridian Corporation, a corporation in which the City is a principal s reholde~~~:rifan also provides streetlight and power line maintenance services on a contra t basis. 2003 2002 $ 2,138,345 $ 2,095,614 $ 38,393 $ 35,735 $ 1,613,073 $ 1,748,325 $ $ 1,820,805 $ 255,014 $ 209,996 $ 25,069,000 $ 25,069,000 D Q: IGTArsc\2003IFSIPIPickering-Corp of the City of-Con-J23(#76402).doc: 6/2/04: 9:03 AM Page 17 of22 FOR DISCUSSION PURPOSES ONLY U38 19. GUARANTEES THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 Effective January 1, 2003, the City adopted the new Canadian accounting gui requires certain disclosures of guarantees. In the normal course of business, the City enters into agreements th meet the deti . ion of a guarantee. The City's primary guarantees subject to the disclosure r&i ments of A follows: (i) The City has provided indemnities under lease agreement for t e use v 'ous facilities or land. Under the terms of these agreements the City agr s to indemnify t counterparties for various items including, but not limited to, all liab' ties, loss, suits, and damages arising during, on or after the term of the agreement. The aximum amou of any potential future payment cannot be reasonably estimated. ~ (ii) The City indemnifies employees and electe of for va 'ous items including, but not limited to, all costs to settle suits or actions ue to ass . tio with the City, subject to certain restrictions. The City has purchased lia . ity insurance to itigate the cost of any potential future suits or actions. The term of the' demnification i not explicitly defined, but is limited to the period over which the indemnifi d party served a an employee or elected official of the City. The maximum amount of an~ otential future H yment cannot be reasonably estimated. (iii) The City has entered into agre ents t~ ay i elude indemnities in favour of third parties, such as purchase and sale a eements, nti ntiality agreements, engagement letters with advisors and consultants, tsourcing agr e ents, leasing contracts, information technology agreements and service eements. Thes indemnification agreements may require the City to compensate counte rties for losses . curred by the counterparties as a result of breaches in representation an e . ons or a a result of litigation claims or statutory sanctions that may be suffered b th ~ s a consequence of the transaction. The terms of these indemnities are not efined and the maximum amount of any potential reimbursemen annot be r ly estimated. Q; IGTArscIZOO3\FSIPIPicker;ng-Corp of the City of-Con-123(#7640Z}doc: 6/2104. 12;14 PM Page 18 of 22 FOR DISCUSSION PURPOSES ONLY "'1 ~r- 'fil(l"-" ~ . - 1"'~ / The approved operating and capital budgets for 2003 are reflected on the Con olidated Schedul of Operating Fund Financial Activities and Fund Balance, Consolidated Sc dule of Capital und Financial Activities and Fund Balance, and the Consolidated Statement of inancial Activit's. The budgets established for the capital fund operations are on a project-orien d basis, the cost of which may be carried out over one or more years and, therefore, may not b co parable wit the current year actual amounts. As weB, the municipality does not have a bu et r activity w' hin Reserves and Reserve Funds, with the exception being those transactio w; c w t ugh either the operating or capital fund budgets. 1/3a THE CORPORATION OF THE CITY OF PICKERING Notes to the Consolidated Financial Statements December 31 2003 20. BUDGET FIGURES D Q: \GrArsc\2003\FS\P\Pickerin9~Corp of the City of-Con-123(#76402).doc: 6/2/04: 9:03 AM Page 19 of22 FOR DISCUSSION PURPOSES ONLY / - '."/ '} THE CORPORATION OF THE CITY OF PICKERING :~(1:~' Consolidated Schedule of Operating Fund Financial Activities and Fund Balance Year ended December 31 2003 2003 Budget Actual REVENUES Residential and fann taxation $ $ $20,61 ,297 Commercial and industrial taxation 5,0 9,122 Taxation from other governments ,603,677 User charges ,962,702 Government grants and fees 229,063 Developer contributions and donations 1,250 Investment income 515,390 Penalties and interest on taxes 1,396,412 Fines 498,107 Interest on promissory notes 2,095,614 Other 3,406,559 Total revenues 50,365,193 EXPENDITURES General government 8,812,149 7,813,087 Protection to persons and property 11,873,089 10,523,257 Transportation services 10,012,943 8,964,241 Environmental services 1,644,738 1,651,555 Social and family services 287,836 302,432 Recreational and cultural services 13,452,146 12,643,465 Plannin and develo ment 1,885,203 1,320,707 Total ex enditures 47,968,104 43,218,744 3 945,986 6,011 818 7,146,449 (4,260,082) (4,987,257) (3,537,844) 1,311,453 (692,320) (3,182,082) (1,017,857) (991,724) (89,500) (5,454) 526,951 67,683 (6,082,121 (110,000) (70,303) (13,234) 110,000 102,511 115,745 $ $ 32,208 $ 102,511 Page 20 of 22 FOR DISCUSSION PURPOSES ONLY "~..,..., . ...... 1 "J 1- r- '}' , mr-- (,41 THE CORPORATION OF THE CITY OF PICKERING Consolidated Schedule of Capital Fund Financial Activities and Fund Balance Year ended December 31 2003 2003 2002 Budget Actual REVENUES Grants $ $ $ Developer contributions and donations 212,500 Development charges earned 1,490,735 Other 143 505 Total revenues 1846,740 1,677,039 EXPENDITURES General government 729,150 Protection to persons and property 1,689,453 Transportation services 1,399,534 Environmental services 133,926 Social and family services 12,164 Recreation and cultural services 7,092,847 Plannin and develo ment 1,476 Total ex enditures 11,058,550 NET EXPENDITURES FINANCING AND TRANSFERS Transfers from Operating Fund 4,987,257 3,537,844 Transfer (to) from Reserves Funds (5,540) 59,657 Proceeds from debentures 3,450,900 4,278,000 Proceeds from internal loans 321,071 349,071 1,224,000 Re a ment of intemalloan (298,000 Net financin and transfer 8,032,053 5 032,788 9,099,501 (559,380) (2,278,330) (282,010) 2,891 314 3,173,324 $ 559,380) $ 612,984 $ 2,891,314 I Page 21 of22 FOR DISCUSSION PURPOSES ONLY THE CORPORATION OF THE CITY OF PICKERING Consolidated Schedule of Reserves and Reserve Funds Financial Activities and Fund Balance Year ended December 31, 2003 2003 REVENUES Developer contributions and donations Investment income $ NET TRANSFERS FROM (TO) OTHER FUNDS Operating Fund Ca ital Fund Total net transfers CHANGE IN RESERVES AND RESERVE FUND BALANCE RESERVES AND RESERVE FUND BALANCE, BEGINNING OF YEAR RESERVES AND RESERVE FUND BALANCE, END OF YEAR / FOR DISCUSSION PURPOSES ONLY , 4 ,"" . I , (.. 3,199,642 14,545,920 $ 17,745,562 Page 22 of 22 \143 Financial Statements of CITY OF PICKERING PUBLIC LIBRARY BOA December 31.2003 / OOCIJIT/ent in 2205 Pickering-City-Public-Library-8oord-123(#73672): 6/1/04: 1:23 PM FOR DISCUSSION PURPOSES ONLY Auditors'Report Ci44 Deloitte & T che LLP 5140 Yon Street Suite 17 Toront ON M2N 6L7 Cana a To the Members of The City of Pickering Public Library Board, Members of Council, Inhabitants and Ratepayers of the City of Pickering f j} We have audited the statement of financial position of t City o~eri g Public Library Board as at December 31, 2003 and the statement of financial act" ities and fund b ance for the year then ended. These financial statements are the responsibility of e Board's man ement. Our responsibility is to express an opinion on these financial statements ba (l on our audit. We conducted our audit in accordance with anadian genera accepted auditing standards. Those standards require that we plan and perform btain asonable assurance whether the financial statements are free of material misstatem t. An (It in udes examining, on a test basis, evidence supporting the amounts and disclosures' the financl st ements. An audit also includes assessing the accounting principles used and signifi ant estimates de by management, as well as evaluating the overall financial statement presentati In our opinion, these financial s tements present airly, in all material respects, the financial position of the City of Pickering Public L' ~a Board as a ecember 31, 2003 and the results of its operations and the changes in its financial osi' n r the X ar then ended in accordance with the Canadian generally accepted accounting prine' les. / Chartered Ac ountants Toronto, nta.A March 5, 2o~N m Document in 2205 Pickering-City-Public-Library-8ocrd-/23(#73672); 6/1/04; 1:23 PM FOR DISCUSSION PURPOSES ONLY ~~43 CITY OF PICKERING PUBLIC LIBRARY BOARD Table of Contents December 31 2003 Statement of Financial Position Statement of Financial Activities and Fund Balance Notes to the Financial Statements / ~ Document in 2205 Pickering-City-Public-Library-8<>ard-123(#73672): 6/1/04: 1:23 PM FOR DISCUSSION PURPOSES ONLY CITY OF PICKERING PUBLIC LIBRARY BOARD Statement of Financial Position December 31,2003 FINANCIAL ASSETS Cash Accounts receivable Other assets Due from Government of Canada Due from Ci of Pickerin LIABILITIES CURRENT Accounts payable Post-em 10 ent benefits obli ation (Note 3) NET FINANCIAL LIABILITIES NON-FINANCIAL ASSETS Invento NET LIABILITIES BOARD POSITION ~ t in 2206 Pickering-City-Publk-Library-Bocrd-123(#73672); 6/2/2004: 9:15 AM FOR DISCUSSION PURPOSES ONLY 046 ,060 4.i 60,953 70,599 $ ,060 83 27,543 8,325 20,724 58,735 72,176 61,032 37,400 32,700 109,576 93,732 (38,977) (34,997) 1,577 2,297 $ (37,400) $ (32,700) $ (37,400) $ (32,700) Page I of5 l.i4 '7 CITY OF PICKERING PUBLIC LIBRARY BOARD Statement of Financial Activities and Fund Balance Year ended December 31, 2003 REVENUES City of Pickering grants - operating City of Pickering grants - capital Federal grants Province of Ontario grants Fines and other recei ts EXPENDITURES Operating Salaries Salaries and wages Frin e benefits Material, supplies and utilities Books Utilities Other su lies Services Repairs and maintenance Insurance Travel Audit and legal Advertising Conventions Postage Telephone Freight Seminars and Miscellaneo s / tin 2206 Pickering-City-Public-Library-Boord-123(#7367Z); 6/1/2004; 1:23 PM 2003 2002 Budget Actual $ 3,216,532 $ 2,917 52 580,211 3 ,575 5,494 106,425 147,657 162,968 186,925 4,066,136 3,599,203 2,127,937 328,270 2,456,207 253,896 247,500 142,964 175,366 40,720 72,126 437,580 494,992 48,011 235,260 224,296 13,280 10,204 9,703 9,805 10,400 11,029 9,545 7,870 10,493 5,775 6,375 5,529 7,490 4,085 8,533 4,710 4,895 5,010 56,165 52,220 26,238 420 24 91 6,500 4,769 5,796 6,843 6,947 4,872 368,544 343,049 311,590 3,485,925 3,442,067 3,262,789 580,211 579,625 341,575 4,066,136 4,021,692 3,604,364 (3,980) (5,161) 4,700 4,200 (720) 961 $ $ $ FOR DISCUSSION PURPOSES ONLY Page 2 of 5 (a) Accrual basis of accounting ;/ j) Revenue and expenditures are reported on the ccrual ~f a ounting. The accrual basis of accounting recognize revenues as they be me available an measurable; expenditures are recognized, as they are incurred and measu ble as a result 0 e receipt of goods and services and the creation of a legal obligation to p (;48 CITY OF PICKERING PUBLIC LIBRARY BOARD Notes to the Financial Statements December 31,2003 1. SIGNIFICANT ACCOUNTING POLICIES The financial statements of the City of Pickering Public Library Board a the representaf ns of management prepared in accordance with Canadian generally acceg ~ccounting established by the Public Sector Accounting Board (PSAB) of the Ca adi nstitute 0 Accountants. Significant accounting policies adopted by the Library Board are s follows: Basis of accounting (b) Capital assets The historical cost and accum ated ~tio for capital assets are not recorded for Library Board purposes. Capit assets a uired uring the year are reported on the statement of financial activities and fu balance as c pi expenditures in the year of acquisition. (c) The present value the cost of pr viding employees with future benefits programs is recognized as emp y~e earn these titlements through service. Actuarial gains or losses are amortized on a s aig 1 basis er the average remaining service lifetime period (EARSL) of employees. he a i ted EARSL to be 17 years. (d) Use of esti ates The p paration of fin cial statements in conformity .with Canadian generally accepted acco nting principles quires management to make estimates and assumptions that affect the re rted amount of ssets, liabilities and the disclosure of contingent liabilities at the date of e~11 state ents and the reported amounts of revenues and expenditures during the per.'V_al suIts could differ from those estimates. APITALEXP NDITURES Capital expe (litures were incurred to acquire furniture and equipment in the amount of $579,625 (2002 - $3 ,575). / m DQcument in 2205 Pkkering-City-Publk-Librory-gQQrC/-U3(#73672): 6/1/04: 1;23 PM Page 3 of 5 FOR DISCUSSION PURPOSES ONLY R_~ The Library makes available to qualifying employees who retire beft re the age of , the opportunity to continue their coverage for such benefits as extended h ~th nd drugs. overage ceases at the age of 65. Dependent on eligibility, health coverag ma e a shar financial responsibility between the Library and the retired employees. e st- 10 ent benefits obligation at December 31, 2003 was determined by extrapol Ions of the ac rial valuation performed as at January I, 200 I. 1.:'4J CITY OF PICKERING PUBLIC LIBRARY BOARD Notes to the Financial Statements December 31 2003 3. POST EMPLOYMENT BENEFITS OBLIGATION 2002 Post-employment benefits liability, beginning ofye 32,700 $ 28,500 Expense for the period 2,300 2,100 Amortization of actuarial losses 100 Interest ex ense 2300 2,100 Post-em 10 ment benefits liabili $ 37,400 $ 32,700 Obligatj~ 2003 2002 Expected post-employment benefi $ 40,700 $ 33,800 Unamortized actuarial losses (3,300 1,100) Post-employment benefits lia llity $ 37,400 $ 32,700 Information about the Library's benefits liabilities is as folIo s: / The main actuarial assu tions employed. the actuarial valuations are as follows: (a) General inj/ali ~ Future gen al inflation level were assumed to be 3% in 2003 and thereafter. at December 31, 2003 of the future benefits was determined using a Document in 2205 Pkkering-City-PlIblic-Library-8oord-t/!J(#7J672): 6/1/04: l:/!J PM Page 4 of5 FOR DISCUSSION PURPOSES ONLY , l.... '... ~)u CITY OF PICKERING PUBLIC LIBRARY BOARD Notes to the Financial Statements December 31 2003 4. PENSION AGREEMENTS The Library Board makes contributions to the Ontario Municipal Emp, yees Retiremen Fund (OMERS), which is a multi-employer plan, on behalf of eligible member ~f' s staff. The Ian is a defmed benefit plan that specifies the amount of the retirement b efi be recei ed by the employees based on the length of service and rates of pay. Due to significant surpluses, OMERS had declared a tempora contribution ho '(Jay, which was effective August I, 1998 through December 31,2002. The Li ary Board resu d contributions at a reduced rate, commencing January I, 2003 and an amoun of $37,517 (200 - $Nil) was paid to OMERS on behalf of its members during the year. The L" ~~oard resu ed contributions at the full rate effective January 1, 2004. ~ STATEMENT OF CHANGES IN FINANCIAL OSITION 5. A statement of changes in financial position readily determinable from the financial state ted as the related information is / Page 5 of5 ODcument in 2205 Pickering-City-Public-Librory-SDDrd-JZ3(#73672J; 6/1/04: 1:23 PM FOR DISCUSSION PURPOSES ONLY i;51 Financial Statements of THE CORPORATION OF THE CITY OF PICKERING TRUST FUNDS December 31,2003 / l': Q:\GTAr$cI2003IFSIPIPicKering- Tru$f-Fund$-123(#76560).doc; 6/2/04; 12:09 PM FOR DISCUSSION PURPOSES ONLY Auditors'Report To the Members of Council, Inhabitants and Ratepayers of The Corporation of the City of Pickering i,52 We have audited the statement of financial position of the T t Funds of the rporation of the City of Pickering as at December 31, 2003 and the statement of fina ~'a ctivities of e Trust Funds for the year then ended. These financial statements are the res on il' of t City's management. Our responsibility is to express an opinion on these financial atem based our audit. We conducted our audit in accordance with Cana Ian generally a epted auditing standards. Those standards require that we plan and perform an au 't to obtain reaso able assurance whether the financial statements are free of material misstatement. audit include examining, on a test basis, evidence supporting the amounts and disclosures in the~ Icial statem ts. An audit also includes assessing the accounting principles used and significant sti ~ management, as well as evaluating the overall financial statement presentation. In our opinion, these financial stat em ts present fairly. in all material respects, the financial position of the Trust Funds of the Corporation f the City of Pi ering as at December 31, 2003 and the results of operations and changes in financi position of the st Funds for the year then ended in accordance with Canadian genemlly accepted ae ~iPle. / Q: IGTArsc\2003\FSIPIPickering- Trust-Funds-123(1I76560).doc: 6/2/04: 12:09 PM FOR DISCUSSION PURPOSES ONLY OHRP 2003 Dorothy Card Estate i",53 THE CORPORATION OF THE CITY OF PICKERING TRUST FUNDS Statement of Financial Position December 31,2003 FINANCIAL ASSETS Cash Investment Interest receivable Loans receivable $ $ 10,485 231,741 662 6,629 7,093 $ 6,629 $ 243,191 $ 6,629 $ 243,191 TRUST FUND POSITION / Page 1 of3 FOR DISCUSSION PURPOSES ONLY REVENUES Interest $ 318 $ 6,790 ::511 THE CORPORATION OF THE CITY OF PICKERING TRUST FUNDS Statement of Financial Activities Year ended December 31, 2003 OHRP 2003 Dorothy Card Estate EXPENDITURES Provincial payments Administration char es 742 4,628 40 285 782 4,913 (464) 1,662 7,093 241,529 $ 249,517 $ 243,191 NET (EXPENDITURES) REVENUE FUND BALANCE, BEGINNING OF YEAR FUND BALANCE, END OF YEAR $ / Page 2 of3 FOR DISCUSSION PURPOSES ONLY The Trust Funds financial statements of The Corporation of the Cit of Pickering representation of management prepared in accordance with Can ian generally accounting principles. '. ~-~ , ,);) THE CORPORATION OF THE CITY OF PICKERING TRUST FUNDS Notes to the Financial Statements December 31 2003 1. ACCOUNTING POLICY Significant accounting policies adopted include: Basis of accounting Income is reported on the accrual basis. Expenditures are reported on the accrual basis of accou ~in which reco lzes expenditures as they are incurred and measurable as a result of the recei 0 0 s or se ices and the creation of a legal obligation to pay. 2. ONTARIO HOME RENEWAL PROGRA / The Ontario Home Renewal Program (" HRP") was es lished by the Ontario Ministry of Housing in 1973 to provide grants for nicipalities to ake loans to assist owner occupants to repair, rehabilitate and improve their 0!21 roperty standards. Individual loans are limited to $7,500 of which the maxi m for Ie po ion is $4,000. Effective July 16, 1993, the Pro nce of Ontar 0 Iscontinued this program. Unused funds were remitted to the Province on M ch 1, 1994. Ou tanding balances of loans issued prior to July 16, 1 993 will continue to be ad . nistered under t terms of the original program. The City continues to administer the collecti n ny outst ding loans and remit the proceeds, net of a 5% administration fee to the i ~ ni pal Affairs and Housing. "OHRP" loans recei able at emb r 31, 2003 are comprised entirely of repayable loans of $6,629 (2002 - $7 93). In the ev nt of the sale or lease of the home or in the event of the homeowner ceas' g to occupy the orne, the balances of the repayable loan immediately become due and payabl by the homeow r. 3. F CHANGES IN FINANCIAL POSITION A stateme of changes in financial position has not been presented as the information is readily determin Ie from the information provided. Q:\GTArscI2003IFS\PIPicker;ng- Trust-Funds-123(#76560).doc; 6/2/04; 12:09 PM Page 3 of3 FOR DISCUSSION PURPOSES ONLY Province of Ontano . Ministry of Municipal Affairs 31.05.2004 :2132 0020 0022 0024 0028 0030 0091 0092 0090 0094 0050 0053 0054 0070 Submitting: FIR and MPMP 056 Version: 2003-V03 DECLARATION OF THE MUNICIPAL TREASURER Pursuant to the information required by the Province of Ontario under the Municipal Affairs Act, the following schedules are attached: Schedule Title Completion 10 12 20 22 24 26 28 40 42 50 52 60 70 72 74 80 82 REVENUE FUND RECEIPTS CURRENT REVENUE FOR SPECIFIC FUNCTIONS TAXATiON INFORMATION MUNICIPAL and SCHOOL BOARD TAXATION PAYMENTS-iN-LIEU ofTAXATION TAXATION and PAYMENTS-IN-L1EU SUMMARY UPPER-TIER ENTITLEMENTS REVENUE FUND EXPENDITURES ADDITIONAL REVENUE FUND INFORMATION CAPITAL FUND OPERATIONS SOURCES of CAPITAL FUND FINANCING and EXPENDITURES CONTINUITY of RESERVES and RESERVE FUNDS CONSOLIDATED FINANCIAL POSITION CONTINUITY of TAXES RECEIVABLE LONG TERM LIABILITIES and COMMITMENTS STATISTiCAL INFORMATION MUNICIPAL USER CHARGES UPPER-TIER ONLY SiNGLE/LOWER-TIER ONLY PM90 PM91 PM92 PM93 PM94 PM95 PERFORMANCE MEASURES: MUNICIPAL INFORMATION PERFORMANCE MEASURES: EFFICiENCY PERFORMANCE MEASURES: EFFECTIVENESS --- PERFORMANCE MEASURES: NOTES PERFORMANCE MEASURES: QUESTIONS PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY OPTIONAL For the purposes of this Financial Information Return, the amounts disclosed on the attached schedules are in agreement with the books and records of the municipality and its consolidated entities. This Financial Information Return has been prepared in accordance with the Financial Information Return instructions. Questions regarding the information contained in the Schedules should be addressed to: Name. . . . . . . . . . . . . . . . . . . . . . . . Telephone . . . . . . . . . . . . . . . . . . . . . Fax. . . . . . . . . . . . . . . . . . . . . . . . . Email (Required). . . . . . . . . . . . . . . . . Website address of Municipality. . . . . . . . . . Kristine Senior ~=~==~=.--==-====~~-=~.-1 I - -------------l H' 1 _.J 905-420-4660 x.2171 _._ ___'_.m____._._~__ 605-420-5313 -------..-.-..--..-.-- -- kseI119r@citv.pickerinQ.on.ca &ijyQfpickei !tq&_()rrL_________~ _~______ -------~-----------~- -------.--~l ~()~~e:.~T()~.c:h~____-------- __ _--=-====~=] Municipal Auditor. . . . . . . . . . . . . . . . . . Municipal Audit Firm. . . . . . . . . . . . . . . . I .._--------~--_.--...I -----~-----_._._.. .---------- _......._--------,~._..._.~-~-----_._- I~ ./ r/~~j// c) 1/ iDat/ Municipal Treasurer. . . . . . . . . . _________~~~96:,03~ 57,014.523J 102,816,5201 [~~~-====~ Total Revenue Fund Receipts (SLC 10 9930 01). . . Total Exp. LESS Unfunded Liabilities (SLC 40 991015). Total Assets (SLC 70 9930 01). . . . . . . . . . Outstanding In-Year Critical Errors. Province of Ontario ~ Ministry of Municipal Affairs 04.06.2004 10:37 51 ~ ill ,8J FIR2003: Pickering C Schedule 10 AsmtCode: 1801 REVENUE FUND RECEIPTS MAH Code: 10102 for the year ended December 31, 2003 Revenue Fund Revenues 0299 Taxation - Own Purposes (SLC 26 9199 04 -72 2899 07) For UT (SLC 28 029912 - 28 0299 08). 0499 Payments-In-Lieu of Taxation (SLC 26 959908) For UT (SLC 28 0299 08). . . Ontario Unconditional Grants Community reinvestment fund. ~:~:; tf- Other _ Other 0610 0695 0696 0697 0698 0699 I:::::::::................. . I::::::::::::::::::::::: : Own Purposes Revenue 1 $ 32,573~j 3.796,889 I Subtotal 0810 0820 0899 Conditional Grants Ontario conditional grants (SLC 12 9910 01). . . Canada conditional grants (SLC 12991002). . . . . . . F" I ~ I I I -1 oj Subtotal 1099 1299 Revenue from other municipalities (SLC 12991003). . . . . User fees and service charges (SLC 12991004). . . . . . . . 1410 1420 1430 1499 Licences, permits, rents, etc. Trailer revenue and permits. . . . . . . . . . . . Licences and permits . . . . . . . . . . . . . . Rents, concessions and franchises. . . . . . . . . . . . . . . . . . . . 735,470 I 15,554 I 75~ 302,3831 7,229,971 i 1 1,623,965 1 1,623,9651 493,672 1,369,228 1,862,900 Other revenue Investment income 1810 From own funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1820 From other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . , . . . . . . , . . . . . . . . . , 1830 Donations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . , . . . . . . 1840 Sale of publications, equipment, etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1850 Contributions from non-consolidated entities. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ................ 1865 Other Revenues from Government Business Enterprise (ie, Dividends, etc.) . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . 1870 Gaming and Casino Revenues . . . . . . . , . . . . . , . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . 1896 Other Sale of Land . . . . . . . . .. .................... 1897 Other Interest on Promissory Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1898 Other I Miscellaneous J. . .. .,.......,.............. 1899 Subtotal 9910 TOTAL Revenue fund revenues [__,_,__~,388,OO2] Transfers from Own Funds 5020 5042 5050 5060 5090 Subtotal 1605 1610 1620 1699 Fines and penalties Provincial Offences Act (POA) Municipality which administers POA only . . . . . . , . . . . . . . , . , . . ,. .......... Other fines. . . , .. ..,....................................................... Penalties and interest on taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal 3010 3020 9920 9930 Contributions from capital fund (SLC 50 3410 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions from reserves, reserve funds and deferred revenue (SLC 60 1020 01 +02 +03). . . . . . . . . . . . . . . . . . . . . . TOTAL Transfers TOTAL Revenue fund receipts 5010 Continuity of Revenue Fund Balance Accumulated net revenue (deficit), beginning of year. . . . . . , . . . . . PLUS: Total revenue fund receipts (SLC 10993001). . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . LESS: Total revenue fund expenditures LESS Unfunded Liabilities (SLC 40 991015), . . . . . . . . . . . . . . . . . . . . . . . . PLUS: Adjustments for PSAB. . . . . . . , . . . . . . . . . , . . . , . , . , . . . , . , , , . , . . . .. ..."....... PLUS: @:ecrease in Amls to be'Recovered J. . . . . . . . . . . . . . . . . . . . . . .. .......... ....... Accumulated net revenue (deficit), end of year. . . . . . . . . . . . . . . . . . . . . . . . . . . 6010 6020 6060 6090 Continuity of Government Business Enterprise Equity Government Business Enterprise Equity, beginning of year. . PLUS: Net Income for Government Business Enterprise for year. . PLUS: I--~ ---l. . . . . . . . . . . . . . . . . . Government Business Enterprise Equity, end of year. . . . . . . . . -- 646,104 409,186 1,845 f------ 93,698 2,138,345 1,959,073 5,248,251 470,026 3, 108,0~ll. 3,578,034 L__~~~~j t 102:S1~ 56,966,036 57,014,523 67,683 -89,500 . 1- 32~208-j L_~~~~._ -- ~---- $ ~~ E" 1,350,6781 -~~_. ---~_._- i--------s6:5a1A38l Province of Ontano - Ministry of Municipal Affairs 04.06.2004 10:37 _L"~ \ J~ l FIR2003: Pickering C Schedule 12 Asmt Code: 1801 CURRENT REVENUE FOR SPECIFIC FUNCTIONS MAH Code: 10102 for the year ended December 31,2003 User Fees and servo ice I' Charges .4' r.:; .:-'> l'v~ I 209,219 i 0299 General government. . . . . . . . . . . . . . . . . . . . . . . . . . . , , I I' Ontario Conditional Grants Canada Conditional Grants:. 1 2 I i $ $ ----------' ~ . Other Municipalities -I 13,5401- Protection services 0410 Fire. . . . . . . . . . . . . . . . . . . , . . . . . . . . . . , . . . . . . 0420 Police. . . , . . . . . . . . . . . . . . , . , , . . . . . . . . , . . . . . 0430 Conservation authority. . . . . . . . . . , . . . . . . . . . . . , . . . . 0440 Protective inspection and control. . . . . . . . . . . , . . , . . . , . . . 0450 Emergency measures. . . . . . . . , . . . . . . . . . . . . . . . . . . 0460 Provincial Offences Act (POA). . . . . . . . . . . . . . . , . . . . . . . 0498 Other ~ I. . . . . . . . . . . . . . 0499 Subtotal Transportation services 0610 Roadways. . . . . . . . . . . , . . . . . , . . . . . , . , . , . . . . . . I 0620 Winter control. . . . . , . . . . . . . . . . . . , , . . . . . . . . . , . . 0630 T ransi!. . . . . . . . . . . . . . , , . . . . . . . . . . . . . , . . . . . . 0640 Parking. . . . . . . . . . . . . . , . . . . . . . . . . . , . . . , . , . . 0650 Street lighting. . . . . . . . , . . . . . . , . . . . . . . . . . . . , . , . 0660 Air transportation. , . . . , . . . . . . . . . . . . . . . . , , . . . . . . 0698 Other jPublic Works Centre !, . . . . .. . . . . . . . . 0699 Subtotal Environmental services 0810 Sanitary sewer system. . , . . . . . . . . . . . . . . , . , . . . . . . . ~ 0820 Storm sewer system. , . . . . . . . , , . . . . , . . . . . . . . . . . . 0830 Waterworks system. . . . . . . . . . . . . . . . . . . , . . . . . . . . . 0840 Waste collection. . . . . . . . . . , . , . . , , . . . ., .,..... ~_ 0850 Waste disposal. , , . , . . . . . . . , . . . . . . , . . . . . . . . , .. ~ 0860 Recycling. . . . . . . . . . . . , , . . . . . . . . . . . . . . . . . . .. . 0898 Other I I, . , . . .. . . . . . . . . 0899 Subtotal I Health services 1010 Public health services. , . . . . , . . . . . . . . . . . . . . . . . . . . , 1020 Hospitals. . . . . , , , . . . . . . . . . , , , . . . , . . . , . . . . , . 1030 Ambulance services, . . ,. ............,.......,. 1035 Ambulance dispatch. . , . . . . . , . . . . . . . . . , . , . . . . , . . 1040 Cemeteries. . . . . . . , . . . . . . . . . . . . , , . . . . . . . . , . . 1098 Other L_---- !. . . . . .. . , . . . . . . 1099 Subtotal Social and family services 1210 General assistance. . . . . . . . . . . . . . . . . . . . . . . . . . , . . ~ 1220 Assistance to aged persons. , . .. .. .. .. .. .. .. .. . . , .. -----, -______ __,A.O,OOO 1230 Child care. . , . , . , . . , . . . . . . . , . . . . , . . . , . . . . . . . 1298 Other ~----___:===J."....,...,... ---:-.::.=-- 1299 Subtotal 30,000 1499 Social housing. , . , , . . . . . . . . . . . , , . , . , . . . . . . . . " l _ ~- 23,356 I 1,734,9J --l 545,427 I o o 111,150 1,869,431 I I ----- t---- I I i ~t- ~I - - - ------ o 0 0 , " 0 0 0 0 ---~~~ ----I --L- 1610 1620 1630 1640 1650 1698 1699 Recreation and cultural services Parks. . , . . . . . . . . . . . . . . . . . . , , , . . . . . . . . . . . . r--- Recreation programs. . . . . . . . . , , . . , , . . . . . . . . . , . ,. r~ Recreation facilities.. .. ... . . . .. .. .. .. .. . .. .. .. .. ~ Libraries. , . . . . . , . . . . . . . . , . . . , . , , . . . . . . . . . . . Cultural services . . . . . . . . . , . . , . . . . , . . . . . . , . . . . . Other C-=---=-----=___-------.J. . . . . .. , . . . . . . . ----- Subtotal --- Planning and development Planning and zoning. . . . . , . . . . . . . , . . , . . . . . . . . . . . Commercial and industrial. . . . . . . . . . . . . . . , , . . . . . . . . Residential development. . . . . . . . . . . . . . . . . . . . . . . . , . Agriculture and reforestation. . . . . . . . . . . . , . . . . . . . . . . . Tile drainage/shoreline assistance. . . . . . . . . . , . , . . . , . . . . Other C------------l...........,... Subtotal ~ ----~-~_._----_._-_.. I -~ --'= - ----"'l 1 ,305,371 3,011,992 __1 i},~~I+:~~==~-=~--~~{]~1:~:--- 181,722 86,111 -- -~.::.~::.::.--------=:-- -------- ,- 155,514 ~~5~_________ 0 4,621,643 "H_ -------- -- ---- ._m_____ 1810 1820 1830 1840 1850 1898 1899 207,941 -'~-~- -~---~- ._----_._~- --~---~_.- -------~ 0 0 ~ 207,941 3099 Electricity.............,.................,... 3299 Gas...,.,...............,................ 3499 Telephone....,........,..,......,...,....... 9910 TOTAL Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 lGJvO,-' FIR2003: Pickering C Schedule 20 AsmtCode: 1801 TAXATION INFORMATION MAH Code: 10102 for the year ended December 31, 2003 '-9 . J- General Information 1. Optional Property Classes in Effect 0202 0205 0210 0215 0220 N New Multi-Residential. . . . . . . . . . . . . . . . . . . . . . . G Parking Lot (Includes CX, CY. CZ). . . . . . . . . . . . . . . . D Office Building. . . . . . . . . . . . . . . . . . . . . . . . . . . S Shopping Centre. . . . . . . . . . . . . . . . . . . . . . . . . L Large Industrial. . . . . . . . . . . . . . . . . . . . . . . . . . I 2 I I YorN i ~ II P rt' IS';'! D r:;- 2. 5% Capping Limit Program 0420 M Multi-Residential. . . . . . . . . . . . . . . . . . . . . . . . . 0430 C Commercial. . . . . . . . . . . . . . . . . . . . . . . . . . . . 0440 I Industrial. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Graduated Taxation (Tax Bands) 0610 0620 C Commercial. . . . . . . . . . . . . . . . . . . . . . . '.' . . . I Industrial. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . sa olono , ecrease - Amount 01 , Limit Funded by Percen tage Protection Mun.? Retained 2 3 4 I Y, NorNA % $ N 41.4288% 23.639 N i 10.4736% -924,626 N 15.4505% -566,702 low Band Middle Band 4. Phase-In Program in Effect (Most recent Phase-In only) 0805 0810 0815 0820 0840 0850 0855 0860 R Residential. . . . . . . . . . . . . . . . . . . . . . . . . . . . . M Multi-Residential. . . . . . . . ... . . . . . . . . . . . . . . . N New Multi-Residential. . . . . . . . . . . . . . . . . . . . . . . C Commercial (Includes G, D, S). . . . . . . . . . . . . . . . . . I Industrial (Includes L). . . . . . . . . . . . . . . . . . . . . . . F Farmland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T Managed Forest. . . . . . . . . . . . . . . . . . . . . . . . . . P Pipeline. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grad. Tax Rates Number ofT ax in Effect? Bands % 01 Highest Band Rate CV A Boundary % 01 Highest Band Rate 5. Rebates for Eligible Charities 1010 Rebate Percentage for Eligible Charities (SLC 72 2099 xx). . . . . CVA Boundary YorN N N 3 # % 4 5 $ % Y orN N N N N N N N N Phase-In in Effect? 2 2 % 40.0% Single I Lower.tier Municipalities Only 6. Property Tax Due Dates for Current Year 1210 1220 1230 1240 1250 1260 1270 1298 R Residential. . . . . . . . . . . . . . . . . . . . . . . . . . . . . M Multi-Residential. . . . . . . . . . . . . . . . . . . . . . . . . F Farmland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T Managed Forest. . . . . . . . . . . . . . . . . . . . . . . . . . C Commercial. . . . . . . . . . . . . . . . . . . . . . . . . . . . I Industrial. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P Pipeline. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other L _ ~............ INTERIM Billing Installments FINAL Billing Installments Installments First Due Date last Due Date 5 6 7 # YYYYMMDD YYYYMMDD 2 20030815 20030926 1 20031015 2 20030815 2 20030815 1 20031015 -- _.~- 1 20031015 _._-~~ 2 20030815 Installments First Due Date last Due Date # 2 2 2 2 2 2 2 YYYYMMDD 20030226 20030226 20030226 20030226 .-------_._- . 20030226 20030226 20030226 20030428 20030428 20030428 20030428 20030428 20030428 20030428 YYYYMMDD Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 1. GENERAL PURPOSE LEVY INFORMATION 9299 TOTAL. . . . . . . . . . . . 7,273,833,024 f LT/STTaxe~-'l UTTaxes ~cationTaxes IIT~TAl I L~--=n 28,922,24it=-l3,~77,38I.L --4I~00,596j !-~--124,1~ Taxable Assessment 2001 0010 0210 0240 0270 0320 0110 0510 0540 0570 0610 0620 0050 0710 0340 0350 0140 0515 0545 0215 0460 0600 0625 0012 0575 RTC Tax Property Class I Tax Rate Description .) I Percent of I Tax Rates l RTQ Band T~_, F"""" I T~"A;~,~", IT 1ST UT EDUC TOTAL ! 1 2 3 4 5 I 6 7 8 9 10 11 I I % $ i LIST LIST I O.xxxxxx% O.xxxxxx% O.xxxxxx% O.xX!<xxx% I .. 0 Pickering C RT 0 Residential Full Occupied I 1.0000 100% 6,033,290,345 0.357950% 0.663089% 0.335000% 1.356039% i 1.4819 j 1------_ CT 0 Commercial Full Occupied 100% 481,864,415 0.530446% 0.982632% 1.770647% 3.283725% CU 0 Commercial Excess land 1.4819 70% 9,141,545 0.371312% 0.687822% 1.239453% 2.298587% CX 0 Commercial Vacant Land I 1.4819 70% 10,247,000 0.371312% .~7822% 1.239453% 2.298587% DT 0 Office Building Full Occupied 1.4819 100% .17,488,000 0.530446% i 0.982632% I 1.770647% ~~3725!~_ I 0.2500 -- FT 0 Farmland Full Occupied 100% 56,676,359 0.089488% 0.165772% 0.083750% 0.339010% -i----- ~ 0 Industrial Full Occupied I 2.2598 100% 119,814,485 0.808895% i 1.498449% 2.193986% 4501330% I IU 0 ! Industrial Excess Land 2.2598 65% 2,811,760 ~lli74011% 1.426091%12]258a4% rxi 0 ! Industrial Ivacant Land I 2 2598 65% 27,928,000 0.525782% ' 0.974011% 1.426091 % 2.925884% !Large Industrial I f---. .. I LT 1 0 I Full Occupied I 2.9000 i 100% 29,684,870 ~005303% 1.862285% 2.726705% 5.594293% I i 2.9000 I .~ I LU ! 0 I Large Industrial I Excess land 65% 594,930 0.653447% 1.210469% 1.772359% 3.636275% I I ! 2.2600 .:- f---. .- j MT ! 0 I Multi-Residential Full Occupied 100% 53,440,330 0.810005% 1.500504% 0.335000% 2.645509% I PT I 0 : Pipeline Full Occupied 1.2294 100'1'--1-- 21,631,000 0.440064% 0.815202% 1.625565% ! --2880831%, ST I -~ ~n~ .---->---. 0 Shopping Centre Full Occupied 1.3330 100~ 251,547,145 0.476074% 0.881908% 1.589150% 2.947132% h=U I 0 Shopping Centre Excess Land 1.3330 70% i 242,000 0.333251% 0.617336% 1.112405% 2.062992% TT ! 0 .- f---. Managed Forest Full Occupied 0.2500 100% 2,184,990 0.089488% 0.165772% 0.083750% 0.339010% IH I 0 Industrial Full Occupied, Shared Pll 2.2598 100% 14,581,080 0.808895% 1.498449% 2.193986% 4.501330% -~ f---. IK o I Industrial Excess Land, Shared PIL 2.2598 65% 7,847,190 0.525782% 0.974011% 1.426091% 2.925884% -- CH 0 Commercial Full Occupied, Shared PIL 1.4819 100% I 16,293,315 0.530446% 0.982632% 1.770647% 3.283725% --- ---------.4..-__.~ -- f-----. DH 0 I Office Building Full Occupied, Shared PIL 1.4819 100%! 2,534,060 0.530446% ~32% 1.770647% 3.283725% LH 0 I Large Industrial Full Occupied, Shared PIL 2.9000 100% i 111,404,190 1.005303% 1.862285% 2.726705% _~:~94293'1o_ I Large Industrial 2~9000 I ~ 1--- l-----. ..- LK 0 Excess Land, Shared PIL ~_53447%__ 1.210469% 1.772359% 3.636275% I---- ,,--- -.- --.-- RH 0 Residential/Farm Full Occupied, Shared PIL 11.0000 I~O% I . 185~~ 0.357950% 0.663089% 0.335000% ~~39% I f---: IJ o I Industrial Vacant land, Shared PIL I 2.2598 65% 1,781,500 0.525782% 0.974011% 1.426091% _ 292~~ I ' -- ! I i ---.J I I , Subtotal 7,273,833,024 -~-- L-~~--- i lUlStnlICIPal Tax~~T -1LEducatlon Taxes i 13 14 I 12 $ I $ _J_ ___ __ TOTAL 15 $ 9201 21,596,163 ! ~O. 6,085 20,211 '5231~~'=' 81,813,771 ..-...----t-.~ .--..-.... --....- -.- -" .....__n.. ._ 2,556,031 4,73..4.9..5.4... ___~~32,.1,1~ _ __~~~~Q3_ 33,944 62,878 113,305 210,127 ~---_._-----_. --~---_.... --.--------.-- ----_._--~ 38,048 70,481 I 127,007 235,536 _.__.n.._ _____._I...._~_..__..._ ~3~!6.4...J.._-__1-71.-84~..+_-----~09,651 [ __"___ 574,258 50,71~ 93,954 I 47,466 192,139 P' --969,173. ---1,795,359- -"---2,628~7i3 ---5,393,245 --~-~ -_._--~...- '~-_'.,-_......_-~ -~---- ___J.~84+-__~7,387 ...___u4~'0981_----..fl.2.~:~6!l.. _.. 146,84~0 ' _--..322,022 __._~8'279j ____ 817. ,1"-~ 298,423 552,8170 809,419 1,660,659 ,-- -- -..-... -.----...... .~~. 1----4~~~:~t-~~~: --""-~~~~1--~" 1,4;~~ -~._~.. - --.-.. -.--..-------- ----, -------.--.-- ---~~ 95,190 176,336 351,626 623,152 ------1.---- ....--.--.----. ---~ __....l1~5.5..1..+--.J2.18,414r-~9~7,46!... _._..--...2c4.1},426 1 ,:~:-j-.-j~:iit--- u--H~~ r---- ~:~~: f-.. ---~H~r-~-.2~~~.:..~i.. --......--..~.:i~}6..-: I..... ~-=:~1 l--86:427r --i60~03 --288A97j r 535,027! ----f-~--u ---..----.- t-------i . ~":!:- 20~~C=-'"i~~j ~-~2~:i:! t=-OO5 ~= =_~2J2r-:i2311 . .- 2.~O _~,3()7 _ 17'~~fu_~4()6 ~____.........5..2.22.5.. __ 0 _____0 L__ _ __ 0 In----__........Q o i 0 ! 0 . 0 i --~------------..-,'----_.__.__._-:- ..._._~_....-_..- I.-------.,.-~-_._.~-----, ~22,2471 _~3,577,38~~__41,600,596j L~.!'l0,226 i c)) <-~ Province of Ontario - fVlInlstry of Municipal Affairs 2OQ3.V03 FIR2003: Pickering C Asmt Code: 1801 MAH Code: 10102 2. LOWER.TIERI SINGLE.TIER SPECIAL AREA LEVY INFORMATION 9499 TOTAL. c..D 1--"~ 04.06.2004 10:37 Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION for the year ended December 31, 2003 I t~~20TAL i -~~-~j Property Class Tax Rate Description RTC Tax RTQ Band 1 2 LIST LIST 3 4 4001 0010 I 01 Residential RT Full Occupied 9401 Subtotal . Percent of I Tax Rates Tax Ratio I Full Rate Taxable Assessment LT 1ST UT EDUC TOTAL 7 8 9 10 11 % I $ O.xxxxxx% O.xxxxxx% O.xxxxxx% O.xxxxxx% ~ 100% o Municipal Taxes ----l .~ I-~ L~ LT I ST 1------uT I Education Taxes I. TOTA.L 12 13 I 14 I 15 $ -- _~---L~__ l_~~. o o o ~--j ~--~ -i -_.~ Province of Ontario - Mmistry of Municipal Affairs 9699 04.06.2004 10:37 3. UPPER.TIER SPECIAL AREA LEVY INFORMATION TOTAL. ~~_~~~~:~68'4~1 TOTAL 6001 0010 0210 0240 0270 0320 0110 0510 0540 0570 0610 0620 0050 0710 0340 0350 0140 0515 0545 0215 0460 0600 0625 0012 0575 RTC Tax.. . I Percent of RTQ Band Property Class Tax Rate Description Tax Ratio I Full Rate j Taxable Assessment 12 3 4 51617 LIST LIST i % I $ I O.xxxxxx% 460 01 WASTE DISPOSAL I LANDFILL Rates for Regional Solid Waste Management RT 0 Residential Full Occupied 1.0000 I 100% 6,033,290,345 CT 0 Commercial rF~1 Occupied~ 1A819T100o/c 481,864,415 CU i 0 IComme;~ial Excess Land 1.4819 I 70% I 9~141,545 I CX i 0 iCommercial Vacant Land ; iA819i 70% i 10,247,000 L..~~lOffice Building Full Occupied ~1~~:c i 17,488,000 FT 0 Farmland Full Occupied I 0.2500 100%! 56,676,359 IT 0 Industrial Full Occupied 2.2598 100% 119,814,485 IU 0 Industrial Excess Land 2.2598 65% 2,811,760 IX 0 Industrial Vacant Land 2.2598 65% 27,928,000 LT 0 Large Industrial Full Occupied 2.9000 100% 29,684,870 LU 0 Large Industrial Excess Land 2.9000 65% 594,930 MT 0 Multi-Residential Full Occupied ! 2.2600 i 100% I 53,440,330 PT 0 !Pipeline Full Occupied i 1.229~J~00% , 21,631,000 ST 0 !Shopping Centre Full Occupied ! 1.3330 I 100% I 251,547,145 i SU i 0 I Shopping Centre Excess Land i 1.3330 I 70% I 242,000 I TT : 0 iManaged Forest jFull Occupied I 0.2500 100% I 2,184,990 ~~dustnal iFull Occupied, ~hared PIL I 2.2598 100% 14,581,080 , IK i 0 Industrial !Excess Land, Shared PIL---ru598 65% 7,847,190 CH 0 Commercial --;F-;;ijOccupied, Shared PI~4819 100% 16293,315 . --J---.-.--l---~~ DH 0 Office Building 'Full Occupied, Shared PIL 1.4819 100% 2,534,060 LH I 0 Large Industrial Full Occupied, Shared PIL 2.9000 I 100% 111,404,190 LK 0 Large Industrial iExcess Land, Shared PIL 2.9000 65% 618,685 RH 0 ,Residential/Farm Full Occupied. Shared PIL 1.0000 100% 185,830 IJ 0 I Industrial jVacant Land, Shared PIL I 2.2598 65% 1,781,500 I. ~ ~'-~-"l Municipal Taxes '-w-ST~ j-----ur- Education Taxes i L12 13 I 14 J' $ $' $ .__._L~~_J~._______ Tax Rates LT /ST 8 UT 9 EDUC 10 TOTAL 11 15 $ O.xxxxxx% O.xxxxxx% O,xxxxxx% I~_'}~ ~- ~:~9 ,. _, _~,' 9::;~. - 1,415 - -- - -- 14,056 I______~ r-u____ 28,5~ 1.- 3721 ~. -~-.:!~J ~_=--77~ ~I --.. . 1 1----- . _11,290 ~--j; ~-",_,__" ,107,203.., -- 387 -'- 64 ~~ .----....., 897 i 1 I"~_._I '."---'\,J'; 0 I r=~j r-, -_. .. 3. UPPER.TIER SPECIAL AREA LEVY INFORMATION 9601 Subtotal ~~ o __-=_ _ oj . 0: }.768,440 j 9699 TOTAL. 7,273,833,024 200'3. V03 Province at Ontario - Ministry of Municipal Affairs FIR2003: Pickering C Asmt Code: 1801 MAH Code: 10102 7010 9799 9910 8005 8010 8015 8020 a025 a030 8035 a040 8097 9a90 a045 a050 8098 9a92 9990 04.06.2004 10:37 Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION for the year ended December 31, 2003 4. ADJUSTMENTS TO TAXATION Adjustments for properties, shared as it Payment-in-Lieu (Hydro properties RTQ = H, J, K). . .,'........ '" ........ .,................... 5. SUPPLEMENTARY TAXES Total of all supplementary taxes (Supps, Omits, Section 444). 6. AMOUNTLEVIED BYTAX RATE F~cina' Taxes I ':-'--11-- --'--'-J ~Tj ST- _rl_ '--Uf---I. Education Taxes TOTAL 12 13 I 14 15 I -~.L-~L---i-____i-_- II___~__ ~~39,a39 1~.___..,;_---.:~,8.3.9,83gJ_._______._~ C=...E_~~3~_~=-_ 7~,4~iC _'_jiS,3Q7] [.=-=-=-1,774:@ TOTAL levied by Tax Rate ~3, 1~~~~__57,070,25~l-=-.=J8,-439,06(] L-~~I2fi~,038 J 7. AMOUNTS ADDED TO TAX BILL Local improvements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . , . . . . . . . . . . . . . Sewer and water service charges. . . . . . . . . . . . , . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . , . . . . . . . . . . . . . . . . , Sewer and water connection charges. . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fire service charges , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . , . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . Minimum tax (differential only). . , . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . , . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , Municipal drainage charges. . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . , . . . . Waste management collection charges. . . . . . . . . . . . . . . . . . , , . . . . . . . . . . . . . . . . . . . . . . . .. ,....,. . . . . . . . . . . . . . . . . . . Business improvement area. . . . . . . . . . . . . . . . . . . . . . , , . . . . . . . .. .....,...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . , Other ~............... ............ ........ .... ....................... Subtotal 8. OTHER TAXATION AMOUNTS Railway rights-ot-way (RTC = W). . . . . . . . . . . . . , . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . Utiiity transmission and utility corridors (RTC = U). . . . . . . . . . . , . . . . . . . . .. ......... ........... ....... .... . . . . . . . . . . . Other L-.- ...J...................................... ........... ............ Subtotal 9. TOTALAMOUNTlEVIED --~-f-~~ --.-2~=.F---=.~..1 ' --____~_n~______ t~-{l~f~=jl~=--~ 2,169 o o o .. ~::f~:~t-~~-~J L=-~::~ TOTAL levies 133,191,88~57,1~.:!!81 3~63,~ [-~--129.93j~ c.n of.;.;. 2003. V03 FIR2003: Pickering C Schedule 24 AsmtCode: 1801 PAYMENTS-IN-LlEU of TAXATION MAH Code: 10102 for the year ended December 31,2003 Province of Ontario - Ministry of Municipal Affairs 1. GENERAL PURPOSE PAYMENTS-iN-LIEU 9299 PIL Assessment 284,872,700 TOTAL. . . . . 2001 1010 1028 1220 1258 1218 1260 1015 1518 1558 1560 1290 1250 1590 1510 1310 1210 I RTC Tax Property Class Tax Rate Description Tax Ratio Percent of I PIL Assessment Tax Rates RTQ Band Full Rate I LT 1ST UT EDUC TOTAL I 1 2 3 4 5 6 I 7 8 9 10 11 ! LIST LIST I % , $ O.xxxxxx% O.xxxxxx% O.xxxxxx% O.xxxxxx% i 0 I Pickering C i RF 0 Residential PIL: Full Occupied 1.0000 100% 120,200,320 0.357950% 0.663089% 0.335000% 1.356039% RG 0 Residential/Farm PIL: 'General' Only (No Educ.) 1.0000 100% 36,904,905 0.357950% 0.663089% 0.000000% 1.021039% I CG 0 Commercial PIL: 'General' Only (No Educ.) 1.4819 100% 7,854,645 0.530446% 0.982632% 0.000000% 1.513078% ! CO 0 'Commercial PIL: Excess Land, Taxable Tenant 1.4819 70% 238,290 0.371312% 0.687822% 1.239453% 2.298587% CP 0 Commercial PIL: Full Occupied, Taxable Tenani 1.4819 100% 2,005,380 0.530446% 0.982632% 1.770647% 3.283725% CW 0 Commercial PIL: Excess Land, 'General' Only 1.4819 70% 251 ,420 0.371312% 0.687822% 0.000000% 1.059134% RP 0 Residential/Farm PIL: Full Occupied. Taxable Tenan 1.0000 100% 64,684,645 0.357950% 0.663089% 0.335000% 1.356039% - IP 0 Industrial PIL: Full Occupied, Taxable Tenar 2.2598 100% 148,595 0.808895% 1.498449% 2.193986% 4.501330% IQ 0 ' Industrial PIL: Excess Land, Taxable Tenantl 2.2598 65% 175,405 0.525782% 0.974011% 1.426091 % 2.925884% IW 0 Industrial PIL: Excess Land, 'General' Only 2.2598 65% 785,000 0.525782% 0.974011% 0.000000% 1.499793% CZ 0 Commercial PIL: Vacant Land. 'General' Only 1.4819 70% 2,162,000 0.371312% 0.687822% 0.000000% 1.059134% CV 0 Commercial PIL: Excess Land 1.4819 70% 8,186,565 0.371312% 0.687822% 1.239453% 2.298587% IZ 0 Industrial PIL: Vacant Land, 'General' Only 2.2589 65% 44,500 0.525782% 0.974011% 0.000000% 1.499793% IF 0 Industrial PIL: Full Occupied 2.2589 100% I 961,685 0.808895% 1.498449% 2.193986% 4.501330% , GF 0 Parking Lot PIL: Full Occupied 1.4819 100% 75,000 0.530446% 0.982632% 1. 77064 7% 3.283725% i 1.4819 - CF 0 Commercial PIL: Full Occupied 100% 40,194,345 0.530446% 0.982632% 1.770647% 3.283725% - i I ! , i I Subtotal 284,872,700 9201 -, . ~'-. .J c...n ~.b6.2004 10:37 T~~J 4,677,721 , Municipal PILS LT/ST--T ~ -II I Education PILS I L TOTAL i ~4 J _~_~~J UT 13 $ f- 430~257 797,035 402,671 ~ 1,629,963 -----.. ------ -.-------- ~~_.~ 132,101 244,712 0 376,813 ::ffi ._::~:- -,i~ I . ~IJ:r.~ 9J4 1729 "; I r 266J~' 23~~ _~~2~917 ___~~~~. r===__ 877,150 1,202 2,227 3,260 i 6,689 ----.-- "~--~-j -- 922 1,708 2,501 5,131 , 4,1271-7~646 ---0 --- 11J73' ~-..-. -~-~.. ~--~ 8,028 14,871 0 22,899 ~-- "-- --._--- --------- 30,398 56,309 101,469 188,176 -- ----- ----~_. --~~--- 234 433 0 667 --..- ----~.. ~ 7,779 14,410 21,099 43,288 --- ------ ---------- ------- 398 737 1,328 2,463 --- '--- ~--------- -----------.- 213,209 ~3~,~2 --..!..1..1,~00 ~....1~9,871 o 0 0 I 0 ~ -~--=} -==~~1 t=_~___~ ~tt=~-~--" t---- o 0 0 ! 0 1.114,315 .. 2,064~223 --1,499,183j --:--4~ Province of Ontario . Ministry of Municipal Affairs 2. LOWER.TIER I SINGLE.TIER SPECIAL AREA PAYMENTS.IN.L1EU INFORMATION 9499 TOTAL. 1RTC~ I RTQ Band I Property Class 1 2 LIST I LIST 4001 I RF I 0 1010 I Residential 04.06.2004 10:37 UT PILS Tax Rate Description iT R r I Percentofl PIL Assessment ax a 10 Full Rate 4 5 6 $ ,---- PIL: Full Occupied I 1.0000 ~ I Tax Rates UT ~TI~ ~ EDUC 9 10 TOTAL 11 t~-~~:L1 "~ '~--'~-'-I' Municipal PILS ,~ "J ~'~--_. EducationPILS I TOTAL LT/ST UT 12 13 14 I 15 $~- __J _ ._L_~ l___~___~ LT 1ST 8 O.xxxxxx% O.xxxxxx% O.xxxxxx% O.xxxxxx% 9401 Subtotal o o o ~-- ~ f-:--~j -=-~~ I~~==--~ I~=_- .~ I 0 f~~~ j 1 0 : ,-,~- .- ......'1 1-_ u=- :! r-----~ol L=-_~jj I::) c.J) 0) r', ...... Province of Ontario - Ministry of Municipal Affairs 0') 0406.2004 10:37 2003.VOJ FIR2003: Pickering C Schedule 24 AsmtCode: 1801 PAYMENTS-IN-L1EU of TAXATION MAH Code: 10102 for the year ended December 31,2003 3. UPPER.TIER SPECIAL AREA PAYMENTS-IN.L1EU INFORMATION 9699 TOTAL. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,-. . . . . . . . . . , . . . RTC! Tax ! Property Class ! Tax Rate Description I Tax Ratio Percent of PIL Assessment Tax Rates I i Full Rate RTQ Band! I LT I ST I UT EDUC TOTAL 2 3 I 4 I 6 7 8 9 10 11 1 i 5 LIST LIST % $ O.xxxxxx% I O.xxxxxx% O.xxxxxx% O.xxxxxx% 6001 r 460 01 WASTE DISPOSAL I LANDFILL Rate for Regional Solid Waste Management 1010 I RF 0 Residential i PIL: Full Occupied 1.0000 100% 120.200.320 1028 RG 0 : Residential/Farm PIL: 'General' Only (No Educ.) i 1.0000 100% 36.904.905 1220 CG 0 Commercial PIL: 'General' Only (No Educ.) ~19 100% 7,854,645 1258 CQ I 0 Commercial IpIL: Excess Land, Taxable Tenantj 1.4819 ' 70% I 238,290 1218 I CP 0 Commercial PIL: Full Occupied, Taxable Tena~ 1.4819 100% 2,005.380 i Commercial I 1260 CW 0 PIL: Excess Land, 'General' Only I 1.4819 70% 251,420 1015 RP 0 I Residential/Farm PIL: Full Occupied, Taxable Tena~ 1.0000 100% 64,684.645 1518 IP 0 Industrial PIL: Full Occupied, Taxable Tenan' 2.2598 100% 148,595 1558 IQ 0 Industrial PIL: Excess Land, Taxable Tenant 2.2598 65% 175,405 1560 IW 0 Industrial PIL: Excess Land, 'General' Only 2.2598 65% 785,000 1290 CZ 0 Commercial PIL: Vacant Land, 'General' Only 1.4819 70% 2,162,000 1250 CV 0 Commercial PIL: Excess Land 1.4819 70% 8,186,565 1590 IZ 0 I Industrial PIL: Vacant Land. 'General' Only I 2.2589 65% 44,500 1510 ~O Industrial PIL: Full Occupied i 2.2589 100% 961,685 1310 j GF T 0 Parking Lot PIL: Full Occupied i 1.4819 100% 75,000 1210 I CF i 0 Commercial PIL: Full Occupied I 1.4819 100% 40,194,345 ~ ~ I TOTAL I t==_ 106,66d Subtotal ]Ed~-~ l----~I MUniCipal PILS I -----,- -- Education PILS I TOTAL L T I ST I UT I I ~~l ~3 _ ___~~_J ~_ 1$5 J 9601 ~ __u41'1~4 12,645 ------- 3,988 , .____~I 1,018 ._.~- 89 22,163 115 88 395 768 2,910 i --~-j 22 I ---~--~ 745 38 20,408 ~______---.Cl o -_...-~--_.~_..- o ~~-- ._--_._~ L_106,661J Province of Ontario - Ministry of Municipal Affairs 4. SUPPLEMENTARY PAYMENTS.iN.L1EU 9799 Total of all supplementary PILS (Supps, Omits, Section 444). . ...........,......... ..,..... ........ 5. PAYMENTS.iN-L1EU LEVIED BYTAX RATE 9910 04.06.2004 10:37 ~2unicinaIPILS'-F r--:--~_I ~--'~l . . . - -1 - - E""~,,,"LS TOTAL L T / ST UT 12 13 14 15 $ $ $ $ '_=I-=~~=_-= ---'~'=J_ TOTALPILS Levied by Tax Rate ~~4,~__2,170,88~__1,499,183! l_ -~_~~8..~382J 6. AMOUNTS ADDED TO PAYMENTS.iN.L1EU 8005 8010 8015 8020 8030 8035 8040 8097 9890 Local improvements. . . . . .. ..................................... . . . . . . . . . . . . . . . .. ........................ Sewer and water service charges. . . . . . . . . . . . . . . . . . . .. ...... . . . . .. " . . . . .. ........ Sewer and water connection charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..... . . . . . . . . . . . .. ........... Fire service charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ................................... Municipal drainage charges. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waste management collection charges. " . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ... . . . . .. ....... Business improvement area. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... . . . . Other 1 I.. ...... ................. ................... ....... Subtotal 7. OTHER PAYMENTS.iN.L1EU AMOUNTS 8045 8046 8050 8051 8055 8060 8098 9892 Railway rights-of-way (RTG = W) - from Ontario Enterprises. . . . . . . . . . . . . . . . . . .. ....... . . . . . . . . . . , . . . . . . . . . . . . . . . . . . Railway rights.of-way (RTG = W) - from Province. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ........... ................. Utility transmission and utility corridors (RTG = U) - from Ontario Enterprises. . . . . .. ............................. .. . . Utility transmission and utility corridors (RTG = U) - from Province . . . . . . . .. ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Institutional Payments - Heads and Beds (Mun. Act 157,158). . . . . . . . . . . . . . . . . . .. ........ ............ .................... . . . Hydro-electric Power Dams - from Province. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ...... .......... . . . . . . . . . . Other L--. I. . . . . . . . . . . . .. . . . . . . ... .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotai 8. TOTAL PAYMENTS-iN-LIEU LEVIED 9990 f-~.~~-- ~------- - -._~~ ..~--- ~.~ -- -==- --=---==-.--" ~~ -~~- -..--.....-- ~'.- -==.=-= ~=-~=-~.-'j-:. ----- _m_~_____.. '__'__..0___ ------- --- 000 ..--- ...------ -------- ..-- ~--""-"'-----l - ~----'-" o --- ---------.----- ... 533,209 ~ 1,976,293 ~--'- -----.------- '----'---'--- o - _._~- _.~- _._._-_..._~-- -=+~==-- =--~~==i i, 0 - 1,443,O~4C=~- 533,20iC==."'o L=-'1,'~6~2931 TOTAL PiLS Levied L~55i399.L-=____~~~0~3I=~.~,49~,18iJ C~- _6j60~~7iJ -, CJ) CO Province of Ontario - Ministry of Municipal Affairs 9010 Legislated Percentage of Education Taxes distributed to each School Board (Applic. to Com. Ind. Pipelines) . Property Class Group 0010 Residential..... 0050 Multi-residential... 0110 Farmland........ 0140 Managed Forests. . . 9110 Subtotal 0210 Commercial............ 0310 Parking Lot. . . . . . . . . 0320 Office Building. . . . . . . . . 0340 Shopping Centre. . . . . . . . 9120 Subtotal 0510 Industrial............. 0610 Large Industrial. . . . . . . . 9130 Subtotal 0710 Pipelines...... ..... 0810 Other Property Classes. 9160 Adj. for shared PIL properties. . . 9170 Supplementary Taxes. . . . . . 9180 Total Levied by Rate 9190 Amts Added to Tax Bill. . 9192 Other Taxation Amounts. . . . 9199 TOTAL before Adj. 2. Payments.ln-Lieu of Taxation Property Class Group 1010 Residential............ 1050 Multi-residential.......... 1110 Farmland............. 1140 Managed Forests. . . . . . . . . 9210 Subtotal 1210 Commercial....... .... 1310 Parking Lot. . . . . . . . . . 1320 Office Building. . . . . .. . 1340 ShoPpin9 Centre. . . . . . . . 9220 Subtotal 1510 Industrial............. 1610 Large Industrial. 9230 Subtotal 1718 Pipelines............. 1810 Other Property Classes. . .. . 9270 Supplementary PI LS. . . . . . 9280 Total Levied by Rate 9290 Amts Added to PILs. . . . . . . . 9292 Other PIL Amounts. . . . . . . . 9299 TOTAL before Adj. I Taxable Asmt. I Taxable Asmt. (CVA) (Wtd & Disc CVA) 16 2 $ $ I 6.033,476.175 6.033,476.175 53,440.330 120.775.146 I 56.676.359 14.169.090 I 2.184.990 546.2t~ 1 6.145.777.854 6.168.966.658 TOTAL Taxes i " $ 83.883.541 1.455.202 196.994 7.594 85.543.331 517.546.275 758.332.259 0 0 20.022.060 29.670.691 251,789.145 335.538.154 789,357,480 1.123.541,105 17,063.619 o 667.635 7:533.125 25,264.379 7,355.099 8.073,593 ~ I 632.26~ I I 1.7J I 128,643.0381 2.169 I 390.668 ' I 129,035.875 363,003.103 411,445,938 774,449,041 PIL Asmt. I PI L Asmt. (CVA) (Wtd & Disc CVA) 16 2 $ $ 221.789,870 221.789.870 0 0 0 0 0 0 221,789,870 221,789.870 60,892.645 85,418,439 75,000 111,143 0 0 0 0 60.967.645 85.529,581 Total PILS Levied 3 $ 2.959.918 0 0 0 2.95~,~ 1 ,75~.050 2,501 o o 1.755,551 2,115,185 o 2,115,185 4,784,382 o 1.976,293 6,760,675 Municipal Taxes Education Taxes LT 1ST UT 4 5 6 $ $ $ 21.596.828 '--' 42,074,567 20,212,146 432.869 843.308 179,025 50.719 98.809 47,466 1,955 3,809 1,830 22,082,371 43,020,493 20,440,467 2.714,450 5,288,242 -~ 0 0 0 106,206 206,909 354,520 1.198.357 2,334,615 . 4,000,153 4,019,013 7,829,766 13,415,600 C'- ; (J) 04~004 10:37 E~PUbli~l FRE. PUbli~ENG . s.~arate-.r~RE' S. epara~.C.-. ....._- o~-='.__] 71388o/-'-----------l.---.Jl:1.~"'_ __~~cL::JJ9~.L 0000% j Distribution of Education Taxes in column 6 by School Board d ENG-Public '-FRE:"'-UbliC-TE.NG.separT'te-.-- FRE.seP..a.rat.e-. ~.. 0 th.e.'.r .. 7 8 'I 9 10 ~ 11 ~ ~ _..J__.-----.1._ ___.~ ~ 15.531.7..1..5 _4.(JJ28 _. 405.'''1' .~_ ".!l....573.._ _.. ___ ~._...o. 159,927 176 ._.--------.1..8.750 ._...1..72 I ___ Q.~ 42,982 0 ~_~1_----.IL_.nJl.' 1,426 2 388 14 I '01 15,736,050 _~9.706 ~...4.552,,~9' -98J62.L. ':"'__=:JlJ r:__=2,i71,i~1 __'00,09~ -=:=- I j s=--- ____u_ 507 96,699 4,229 0 720 1,091,082--47.722 -~__- 0 184 - - 3,659.2391 ._-----.J.~OJQ!8 --==-----_6 ~~~+== 9sL~ i~,0.i5+-_~=~-~ - ~-1~:~~lL~~~~ '--=].tlih-- __-=-~ 5031 95,910 I ~-~ -t~ -:1'~~~E_---~~Kt_ -~.-~ 75.57~ 9,4..32,4931=.' -- 3.1~. --------=-Q.' .....Q _~ _...Q __......Q. ______O~ 321 61,301 2.681 0 75.~------g,493J94F-"313.655j- . ~O 6,468,415 12,957 0 0 253.R8~ f----- 2,855,629 5, 9.577,129 19, 1,299,369 1,426,304 2,725,673 6.531,419 2,778,697 5,310,116 95,190 185,448 351,626. 0 0 0 3.839.839 0 -3,839,839 371,634 724,431 678,307 33,133,720 57,070,254 ~~ 0 2,169 0 58,169 107,755 224,744 33,191,889 57,180,178 38,663,808 Munlci al PILS U~ Education PILS LT 1ST 4 5 6 $ $ $ 793.897 1.546,656 619,365 0 0 0 0 0 0 0 0 0 793,897 1,546,656 I 619,365 I 305.756 595,664 8~~ 398 775 1,328 0 0 0 0 0 0 306.154 596,439 852,958 14,264, o 27,789 ----0 1,114,315 2.170,884 1,499,183 0 0 0 1,443.084 533,209 0 2.557,399 2,704,093 ~~c183 -2,740,739 518,923 28,620,02Z. o .--------.1..~M4! 28,780,468 Part 3 contains Distribution of PILS by School Boards Province of Ontario - Ministry of Municipal Affairs 3. Payments-In-Lieu of Taxation: Distribution of Entitlements I PILS Levied Source of PILS 5010 5020 Canada. . . . . . . . . . . . . . . . . . Canada Enterprises. ......... Ontario MUnicipal Tax Assist. Act Prevo Exempt Properties. . . . . . Other MUn. Tax Asst. Act. . . . . Inst. Payments - Heads and Beds. . Railway Rights-of-way. . . . Utility CorridorsfTransmission. . . . . Hydro-Electric Power Dams. . . . . . Other ! I.. .. Ontario Enterprises Ontario Housing Corp.. . . . . Liquor Control Board of Ont.. . . . . . Railway Rights-of.way. . . . . . . . Utility CorrdorsfT ransmission . Ontario Lottery and Gaming Corp.. . . Other . I Ontario Realty Corp. I Municipal Enterprises. . . . Other Munic.. Enterprises. . . . Amounts Added to PIL. . . . . . . . . . TOTAL 5210 5220 5230 5232 5234 5236 5240 5410 5430 5432 5434 5437 5460 5610 5910 5950 9599 LT 1ST 3 4 I 5 $ $ ! $ 478,782 932.754 i 568.201 5.617 10.944 i 18,751 I .1 .1 .1 l - ~ I ~ I b I 0' 0 ~ 1---as:9~1 167,453 i 29,1111 o! 01 0 5,808 11,316, 0 0 0' 0 1,443,084 533,209 0 246,429 636,691 0 I TOTAL PILS I Ad' t i TOTAL PIL I : Justment 0 Levied PILS Levied Entitlement I 2 6 7 $ $ $ r 1,979,737 1,979,737 I 35,3121 I 35,312 0 0 0 0 0 0 0 0 0 0 0 0 I 282.517 282~ I 01 0 I 17,124, 17,124 01 , 0 --- 1,976,293 1,976,293 0 0 1,234,773 1,234,773 1.234,919 1,234,919 0' 0 0 0 6,760,675 0 6,760,675 04.062004 10:37 Distrib. of PIL Entitlement in Col. 7 ----1 ~JEducation I : ;:~~Ol 932.754 0 . I 10,944 0 Distribution of Education PILS in coiumn 10 by School Board LT 1ST U 8 ~ $ 1 1,046,983 24,368 -'- -I ---- - --- En hsh. Enghsh - Public French - PUbliC! S g eparate 11 I 12 13 $ $ $ ~-.;T---- ---.-~ f.--O!____O+_ __ 0 l_ 0 L~__Oj__ 0 French - Separate 14 $ Other 15 $ r--- i---5.808 - f;=-Fr~j~~~ I , 1 E -+-------1--------..- -.------ =-_~~t~== 3L~~=~2,713~=_=~-~_~___.oj -~, en -1 - =J - =J ~~T-_-=:=J - --. -:1 r~___: - =---=~~-~-:~-= ~____:_t~--=----~J '"'~ f- ".," -~ ,:t i~,1 --,:1:--- -:1 ....11-=- .... · .. -r 'j ",."" -- ~~"i -~ - _,.1.- ;.~~~;i-i '-d' I I ~b~~138 11,316 1,443,084 533,209 338,194 833,526 653,104 395,313 3,796,889 2,704,093 .~., ~-.,. ." -J o 2003.V03 FIR2003: Pickering C Upper-Tier ONLY Schedule 28 Asmt Code: 1801 UPPER.TIER ENTITLEMENTS MAH Code: 10102 for the year ended December 31,2003 Province of Ontario - Ministry of Municipal Affairs Upper.tier Entitlements from Lower-tiers 0201 0202 0203 0204 0205 0206 0207 0208 0209 0210 0211 0212 0213 0214 0215 0216 0217 0218 0219 0220 0221 0299 in TOTAL Upper-Tier Entitlement C~) --1 1-" 0406.2004 10:37 General Purpose Upper-Tier Special Levy Area Levies (Total) Payments - In - Lieu 50;' C . L"t I PLUS: UTTax LESS: UT~I ----l oAdapp;ng ;ml Adjust. Applied to Adjust. Recovered, TOTAL I JUs men Taxation from Allowances : i i _ 1_~.-J.__~__.J___~2___..i ...~~1=-~-=i~= - ~I !- i '----r---.Oi -r------+----t ---~oi _==---oj ., --.- ,-~J --'r-----f' ,=__-=;;"i ~- .-----, I -:-3 I Amounts Added to Tax Bills Supplementary Taxes Other Taxation Amounts 4 $ 6 $ 7 $ 13 $ J o o o f~ j- ___f- f ~_,i 01-- 0 ~_ 1--- ~L__ o! o o 0240 0250 0260 0299 General government Governance; Corporate Management. Program Support. . Protection servictl 0410 Are. 0420 Police. 0430 Conservation authority . 0440 Protective inspection and control. 0450 Emergency ma8sures . 0460 Provincial OHences Act (POA). . . . . , 0498 Other I-~ I 0499 Subtotal Tl'tln.portation I.rvlce. 0610 Roadways. 0620 Winter control. 0630 Transit. 0640 Parking. 0650 Street lighting. 0660 ~r transportation. . . . . . . . 0698 Other lPubl~ WorI<s Centre I 0699 Sublotal Environmental service. 0810 Sanitary sewer system. 0820 Storm sewer system. 0830 Waterworks system. 0840 Wasle collection. 0850 Waste disposal . 0860 RocYClini' . . . . . . . . . . . . . . . . 0898 Other I . 0899 Subtotal 1010 1020 1030 1035 1040 1098 1099 Health services Public health services . Hospitals. Ambulance services. Ambulance dispatch . Cemeteries. ....... Other Ii. Subtotal 1210 1220 1230 1298 1299 1499 Social and family "Me.. General assistance . Assistance to aged persons, Child care . . . . . . . . . . .. ... Other I J. Subtotal Socl.1 houling . Recrlltion and cultural services 1610 Parh. 1620 Recreation programs. 1630 Recreation facilities _ 1640 Ubraries. 1650 Cultural services . . _ . , . 1698 OIM, I I . 1699 Subtotal Planning and development 1810 Planning and zoning. 1820 Commercial and Industrial. 1830 Residential development. 1840 Agriculture and reforestation. 1850 Tile drainage/shoreline assistance. " 1898 Other I I 1699 Subtotal 3099 Electricity. 3299 Gas. 3499 Telephone 5099 Non.Functionalized Amounts . , sn~ I J ~T"~~ [~~=-'-T- 'r-OJ ~~ " " '. ' ~.., . ~~. -- , c~_ . -t--*~]~ ~ Salaries, Wages and Employee Benefits L0I19 T arm Debt i Charges (Interest) I 2 I $ Contracted Services I RentsEand Financial j External T ran sIers xpenses Materials Subtot~ LOI1g T arm Debt Transfers 10 Own -~--- Inter-Functional Alloca Charges (Pnncip~) Funds Adjustments Program 8 9 12 I $ $ $ ! 4,741.423 -~ -.-- 516,411 7,179 ., ~------O' --5157:834 7,179 --1--- -r----- 1------ - I I TOTAL of Amounts fOf TOTAL E d LESS x en ltures port" Unlunded Llablllties( Expenditures I U P, d '''~ ~ n un ad lIabl tues 14 11 15 $ $' $ 210754 - - 171W261 i t - - U64261 144-008 --~- I ---5960617 ----- 5960617 42m3 ~ ~40oT- - 659811 -~ -516411 0)J9~ - 14J"'~_~~-70J __- 82~ 1157,818 109,352 40,709 ~ --'~'ll r ],J8~~~ ~~-~;:J Subtotal 1 L--. 2:085,955 ~ 3,468,9391 5.014,709 167,818 7 $ 3.0002' IOE~'573''-C _',3,45S 50.159 _ I 1.01'~'j 1.371.512: 66.580 5,420.974 1,924.9941 226,9921 0 8,069.687 ~~ -~ , 45,169 388.912 392.104 ,..'....'.'1.. ~--. .i--. --. ;.,,,,.o,-.s. r.. ~.~'.'8"09il..098" ~J,~~______ _ _~____ .1,~~~~7~< _____)~~i9 666.297t 946, 7,4{4824: 7,413,878 -~-t--__n--- - _~nl m~___ -. ~:~.~~=~~.-~-.*~. =.~w.~jl ~..--=::.~.71 ._,~.....'T===-'4it--===iJ}6"i53J -=--".565:90; 7.1534,639 123,526! 551,500 27,521 8,337.1~~ 2,188.218 157,345 563.~3.!. f----. 28,~~ ~_.- __ 2,937,~~ 1,294 21,927 63,382 ~86~6~ I 0 ! 0 9,824,151T 123,526! 730,772 653.941 28,879 0 11,38U69 1,081,552 239,198 910,880 2,231~~~ 500,507 752,612 1,2~.2.!! 3.251,001 2.841 1,501,653 179,670 42,J65 4.917,530 I 0 JO.2141 584,612 614.826 I 0 435,310 238,llit 8.8351 682.214 r I 5,268,370 272.253 3.987.8215 168,505i 42,365 0 9,759,319 L 0 156,478 9,280 158,242 37,88li 361,886 0 \4,711 1,179,076 i 1,193)87 I 0 441,671 441,1571 0 I 156,478 9,230 172,95J 1,658.633 0 0 1,997,344 105,870 74,652 4,447 16,952 1,813,099 105.870 ----1 74,652 4,447! 52,005 35,000 ~~ 21,559 708,421 29,142 --~~~~~~ ~2'O45'6201 616,522 84,452 111 31,900 2,776,605 2,918,5171 176.311 1,652,989 37,735 2,493 I _~ : 2,6150,823 39,249 747,5261 7,202 22.536 ~-------'------t~3,477.336 1 243,274 64.724 4,935 312,933 I I 0 9.129,370 237.119 3,790.1821 13~ 54,282 31.900~~:?!. 451,669 17,1831 -329.516 2,2~&~-- -_~5B,156 !-----------..-.- : 0 r------..~.-- t=:_-~~:'~~ I ~_.! _____.~_500,827 o 2,3!~163 Ln I 12.253 30,240 31.729 -- ~31r- 6i20~ 116,356 -~ - 717,158 6,764 J37J85-~.'- 27,969 [-==-= i~i~ll ------~~~:~ ! t~ -~~~::tj I. _______!7:~_~~~~j 9910 1,432,614 45,186 393,450 13,853 100 253,191 68,864 ~i.?84 1,570,592 --- -- 3-""'+-_==~r:- -==f=-- _ -=f:- -='~,OO~ - .1 oj 0 39.014 o -'-~.~t=~=--.---=rt=~~76,~~J ." -, '---. .' --_ ~.~ I_-=JJ ~~,!_2~_~~~_~_ .. 0_1 __!_[~-610,9971.__.---=7~.:5~~ L_.__ 57.014,5"21] . Column 13, designated for Allocation of Program Support (Une 0260), may also include amounts allocated for Corporate Management (Line 0250) -...1 1'.J ,""'..' Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 ~\'7 ') U '-.l ",00).-./0 FIR2003: Pickering C Schedule 42 AsmtCode: 1801 ADDITIONAL REVENUE FUND INFORMATION MAH Code: 10102 for the year ended December 31, 2003 Line 0810 of column 11 includes: 6210 Sanitary sewer collection. . . . . . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~-===l :: Soo,..,".''''''''mo''''"''.'''",.............................. .. ~;';';~,. ~ Line 0820 of column 11 includes: Storm sewer collection. . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . Storm sewer treatment and disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal Additional information contained in Schedule 40 5010 5020 5030 5099 Total of column 1 and 14 includes: Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Unfunded Li~bilities pertaining to Post-Employment Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal 5210 Total of column 4 includes: Municipal Property Assessment Corporation (MPAC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5410 5420 Total of columns 2 and 8 includes: Payments to Ontario in respect of Downtown Revitalization Program loans. . . . . . . . . . . . . . . . . . . L Accrued interest (Enter amount only if changes to the accrual basis were made in this reporting year). . .. I Total of column 5 includes: Short term interest costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5610 5810 5820 Total of column 6 includes: Grants to charitable and non-profit organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grants to universities and colleges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Contributions to UNCONSOLIDATED joint local boards Health unit . . . . . . . . . . . . . . . . .'. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . District Social Services Administration Board (DSSAB) . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidated Municipal Service Manager (CMSM) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Homes for the aged. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recreation boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fire area boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other I 1.............................. .. Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5840 5850 5860 5870 5880 5890 5897 5898 5910 Payments pertaining to the equalization of General Assistance in the GTA . . . . . . . . . . . . . . . . . . 5920 Payments pertaining to the equalization of Social Housing in the GT A . . . . . . . . . . . . . . . . . . . . . 6010 Total of column 11 includes: Payments for long term commitments and liabilities financed from revenue fund and approved by the OMB 01 I (Exclude debt charges reported in columns 2 and 8) Line 0610 of column 11 includes: Storm water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [ Line 0630 of column 11 includes: Conventional transit services . . . . . 6105 6110 6410 6420 6499 6510 6520 6599 Line 0820 of column 11 includes: Urban storm water management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rural storm water management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal 6610 6620 6699 Line 0830 of column 11 includes: Waterworks treatment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waterworks distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal c; I I I I 25.793,171 I 5, 138.391 I 30,931,562 . --4OOl I L 134,866/ J __--.J ~- 4,085,7841 455,656 ---_.._~ 455,656 E--- 415,047 -. ----.. 40,609 ~ ._~- 455,656 b -~ Province of Onlano - Ministry of Municipal Affairs 04.06.2004 10:37 ~, .r. j FIR2003: Pickering C Schedule 42 AsmtCode: 1801 ADDITIONAL REVENUE FUND INFORMATION MAH Code: 10102 for the year ended December 31,2003 6810 6820 6830 6840 6890 6899 Total of column 14 includes: Unfunded Post-Employment Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . , . . . Unfunded Solid Waste Landfill Closure and Post-Closure Liabilities . . . . . , , . . . . . . . . . . . . . . . Accrued Interest . . . . . , . . . . . . . . . . . . . . . . . . . . . . . , . . . , . . . . . . . . . . . . . . . Construction Financing Debentures . . . . . . . . . . . , . . . , , . . . , . , , . . . . . . . . . . . . . . . Other rws;sB~iiity . . . . . . . . . . . , . . . , . . . . . . . , . . . . . . . . Subtotal r-- -~~ I' Expenditures to establish initial I . I U f d d L. b"I" d " Annual Expenditures rela. ted to I" n un e la 1 ilY an I UnfundElilli!5ilily'J ' i Adjustments I\.!( 4 I I 1 i 2 i ~~-----L- ! ~.-t 84.046 i t-= -~ .. I at- L , I 526.951 I 610,9971 G=nl Additional information contained in Schedule 12 (CMSM's only) 1 Total of column 3 includes: $ Revenue received from other municipalities for services delivered by CMSM . . . . . . . . . . . . . . . . . ; 8210 Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 ~'Cll \,03 FIR2003: Pickering C Schedule 50 AsmtCode: 1801 CAPITAL FUND OPERATIONS MAH Code: 10102 for the year ended December 31, 2003 , r7:~ .; ;) Other financing: Prepaid special charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . .~- ___ , Proceeds from sale of land. . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Proceeds from sale of hydro utilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . Proceeds from sale of other capital assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . Investment income From own funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [ ~ From other. ..............................................................~ Donations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. _ 171,3141 ~:::~=:,~;"i__ J................................... S'b1~' ~ ,~:: TOTAL Capital Fund Revenues 1,795,1371 SOURCES of CAPITAL FUND FINANCING Capital Fund Revenues 0205 0210 0215 0220 0225 0230 0235 0240 0245 0250 0255 0260 0265 0298 0299 Long term liabilities incurred Canada Mortgage and Housing Corporation (CMHC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , Ontario Financing Authority. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commercial Area Improvement Program. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Ontario housing programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ontario Clean Water Agency (OCWA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tile drainage and shoreline property assistance programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Serial debentures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sinking fund debentures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Long term bank loans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Long term reserve fund loans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . Lease purchase agreements (Tangible capitalleases). . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . Construction Financing Debentures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . .. t= Ontario Municipal Economic Infrastructure Financing Authority (OMEIFA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other C. ---.J.. .. . .. .. . .. . .. . . .. .. .. . .. .. .. .. . .. . ~~~t~t~1 I Grants and loan forgiveness: Ontario (SLC 52 9910 03). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canada (SLC 52 9910 04). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal 0410 0420 0499 0699 Other municipalities. Grants and fees (SLC 52 9910 05). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0810 0820 0830 0840 0850 0860 0870 0897 0898 0899 9910 2010 2020 9920 Transfers from own funds to capital fund Contributions from revenue fund (SLC 52 9910 01). . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . .. . . . . . . . . . . . Contribution from reserves, reserve funds and deferred revenue (SLC 52 9910 02). . . . . . . . . . . . . . . . . . . . . . . . . . . TOTAL Transfers from own funds to capital fund TOTAL Sources of capital financing 9930 APPLICATIONS of CAPITAL FUND FINANCING 3098 Capital expenditures LESS Unfunded Liabilities (SLC 52 991009). . . . . . . . . . . . . . . . 3210 3220 3230 3299 Transfers of proceeds from long term liabilities to: Other municipalities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Unconsolidated local boards. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Individuals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal 3410 3420 3499 Transfers from capital fund to own funds Transfers to revenue fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transfers to reserves. and discretionary reserve funds (SLC 60 042001 + 02 + 03). . . . . . . . . . . . . . . . . . . . . . . . . Subtotal TOTAL Applications of capital financing L 9940 ---, i I I I I ~ I I ~.__..__._--=j f---------. ! i ~ 349,071 ; I 349,071 I 587,000 ! 587,000 1,174,000 01 4,225,427 ~~._._-.- 2,239,970 6,465.397 I ~ I $ 9.747.6991 ___~.____~n 298,000 -~-==~~~=--- 298,000 i 470,02.!in 23.139 493, ~~ 10,538.8641 Province of Ontario . Ministry of Municipal Affairs 04.06.2004 10:37 "JOl ",U3 FIR2003: Pickering C Schedule 50 AsmtCode: 1801 CAPITAL FUND OPERATIONS MAH Code: 10102 for the year ended December 31,2003 CONTINUITY of CAPITAL FUND OPERATIONS j- ~!'761 r---~----~ Capital fund balance, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. L..... 2.891.314 I PLUS: Total Sources of Capital Financing (SLC 50 9930 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L ___ 8.260,534 I LESS: Total Applications of Capital Financing (SLC 50 9940 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~. 10.538.8~ PLUS: Adjustments for PSAB. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f----- ~ PLUS: C _J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. L___----.J Capital fund balance, end of year. . . .. ................................................ I -----, 612.984 i 5010 5020 5040 5050 5060 5090 Capital fund balance, end of year, reported in line 5090 is analyzed as follows: 5200 Unexpended Capital Financing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LESS: Unfinanced capital outlay to be recovered from: 5410 Taxation or user charges within term of council. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5420 Proceeds from long term liabilities. . . . . . . . . . .. ....................................... 5430 Transfers from reserves and reserve funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . 5498 Other ~ ----1- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5400 Unfinanced Capital Outlay 9950 Capital fund balance, end of year I $ l I 3,930.914 i __.J ---, 330.4361 2,370.701 616.793 3.317.930 ~ l .........J Total of line 3098 includes: 6010 Short term interest costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...........~ 'if ~. , Province of Ontario ~ Ministry of Municipal Affairs 04.06.2004 10:37 ~iJJJ J03 FIR2003: Pickering C Schedule 52 AsmtCode: 1801 SOURCES OF CAPITAL FUND FINANCING AND EXPENDITURES MAH Code: 10102 for the year ended December 31,2003 ',7 '7 0299 General government. 0410 0420 0430 0440 0450 0460 0498 0499 Protection services Fire. Police. Conservation authority . Protective inspection and control. . Emergency measures. . Provincial Offences Act (POA) . Other C- =. Subtotal Transportation services 0610 Roadways. 0620 Winter control. 0630 Transit. 0640 Parl<ing . .. .. . . .. . 0650 S~eetlighting. . . 0660 Air transportation. 0698 Other ~~c.:~_J. 0699 Subtotal Environmental services 0810 Sanitary sewer system. . . 0820 Storm sewer system. . . 0830 Waterworks system. . 0840 Waste collection. 0850 Waste disposal. 0860 Recycling.......... 0898 Other L I . 0899 Subtotal Health services 1010 Public hea~ services. 1020 Hospitals. . . . 1030 Ambulance servIces. 1035 Ambulance dispatch. 1040 Cemeteries. 1098 Other r 1099 Social and family services 1210 General assistance. 1220 Assistance to aged persons. . . 1230 Child care. . . . . . . . . . . . 1298 Other ~ . 1299 Subtotal 1499 Social housing. 1610 1620 1630 1640 1650 1698 1699 Recreation and cultural services Parks. Recreation programs. Recreation facilities. libraries. Cultural services. . . Other L_ . __~ . Subtotal Planning and development 1810 PlannIng and zoning. . _ 1820 Commercial and industrial. . . . 1830 Residential development. . . 1840 Agriculture and reforestation. , 1850 Tile drainage/shoreline assistance. . . 1898 Other C I. 1899 Subtotal 3099 Eleclricity... 3299 Gas..... 3499 Telephone . 3699 Government Business Enterprise . . 5099 Non*Functfonalized Amounts . 9910 TOTAL r SOURCES of CAPITAL FUND FINANCING ,____-.J I 'f--- caPital1 Grants .-J I I' [I Amounts for II 1 I Other MunIcIpalities I Other Fmancmg Ontario Canada i Unfunded lIabilities I . r 'I 8 I ! I $ i : $ I ,----JJs4II I CAPITAL Expenditures i 1 CAPITAL l 1 ExpendittJres LESS! : Unfunded liabilities! :J 416.056J ~~!~~h!~ 7 $ 416.056 ~ [ 129'37!t 25,932 : -------==t-.~I~ i -184.278 I ' ...,~ I r- 1---: I . -J -t=-------=J- I ~-------+ 4O.91~--~ 0 I 0184.278] ! 0 !-- I T ~ 260.217 I 3J 55.960 I 55,96D.j 0' I ~ 316.177 !_ 316,17~ 260,2171 , I 362, 1~~ I ==t=- 3,260.584 ~ 3,260.584 0 1.813.099 1,813,099 0 140.905 140.905 j 0' 17,183 1 i~iill 0 5,231,771 5,231l71 1.657.206 . 1 281,276 1.813.099 35.000 17,163 ' 2,227,455 01 1.657.206 0, 0, 28 I ,276 ---- -- -- .-- 0, 0 0: 0 0 0 0 223.819 223,819 0 - 0 0 '------. 0 0 223,819 223,81~J I. -- -- -~ 01 - 0 0 0 0 '-----.. oC 01 o o o o o o Subtotal -=;F=- .,~. .I'-J 7,215 o 7,115 ~ 01 1,534 7.215 c= -~~ I ~I 371.325 5,096 609,706 337,785 -~---_._-~ 27,969 487,386 .", ~ 1,577,578 4,141 9,830 587.000 587.000 79.500 1.331,766 ,~ -~--~ , -- 592,293 -~--- 8,900 24.669 497,216 587,000 587,000 o ,----171.3i41 -- 0 3,530,447 1,577,578 4,141 1.331.766 592,293 24,669 o 3.530.447 1,351,881 22.214 I I I 22,214 0 0 01 01 0 ~__J ~C___ 01 01 9,7 47.699T-'--g;47.699] 4.225,4271 2,239.970-r----5~58i.000~~or Province of Ontario - Ministry of MUnicipal Affairs 04.06.2004 10:37 ltOj,l'3 FIR2003: Pickering C Schedule 60 Asmt Code: 1801 CONTINUITY OF RESERVES AND RESERVE FUNDS MAH Code: 10102 for the year ended December 31,2003 0299 Balance, beginning of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0410 0420 0499 Revenues Contributions from revenue fund. . . . . . . . . . . . . . . . . . . . . . . . . . Contributions from capital fund. . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal Development Charges Act 0610 Non-discounted services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0620 Discounted services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0630 Credits utilized (Development Charges Act). . . . . . . . . . . . . . . . . . 0699 Subtotal Development Charges Act 0810 0820 0830 Lotlevies, . . . . . . . . . . ' . . . . . . . . . . , . . . . . . . . . . . . . . . Subdivider contributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recreational land (the Planning Act). . . . . . . . . . . . . . . . . . . . . . . . Investment income From own funds. . . . .'. . . .. ...................... From other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TOTAL Revenues 0840 0850 9910 Expenditures 1010 Transferred to capital fund. . . . . . . . . . . . . . . . . . . . . . . . . 1020 Transferred to revenue fund. . . . . . . . . . . . . . . . . . .... . . . . 1030 Charges for long term liabilities - principal and interest. . . . . . . . . . . . . . 1040 Development Charges Act - Credits utilized (Capital Fund). . . . . . . . . . . . 1050 Development Charges Act- Credits utilized (Revenue Fund). . . . . . . . . . . 9920 TOTAL Expenditures 2099 Balance, end of year. . . . . . . . . . . . . . . . . , 1,- Obligatory Res. FU~'dS~,' Discretionary Res. Funds ! Deferred Rev.! 1 , 1 ! 2 I , L ~. $ _: $ , L_..._.~ 14,884o~ . 2,445,579 I Reserves ".'7 ';;) \.3,' 0 15,299,983 i F : ~~_._.._..__".L_ I 0 I 323,283 23,139 346.422 4,736.2551 1 4.736:25sl 429,5671 333,324 3.879.673 I I" 91.4791 437.901 I 1 4.736,2551 990.515~ 10.027, 17,599 289.408 1,231,8561 2,808,573 c 1.000,542 17.763.7551 j-~J 307,007 I 4,040.429 2.576.4731 15.995,8091 Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 2' 03 ~v3 FIR2003: Pickering C Schedule 60 Asmt Code: 1801 CONTINUITY OF RESERVES AND RESERVE FUNDS MAH Code: 10102 for the year ended December 31, 2003 ) 7:j Capital purposes General government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Protection services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transportation services: Roadways. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Environmental services: Sanitary sewer system. . . . . . . . . . . . . . . . . . . . . . . . . . . . Storm sewer system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waterworks system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waste collection. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waste disposal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Health services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Social and family services. . . . . . . . . . . . . . . . . . . . . . . . . . . . Social housing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recreation and cultural services: Parks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recreation facilities. . . , . . . . . . . . . . . . . . . . . . . . . . . . . . Libraries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning and development. . . . . . . . . . . . . . . . . . . . . . . . . . . Other 1 City's Share for DC Projects _I. . . . . . . . . . . . . . . . . Obligatory reserve funds I Deferred revenue: ______ Development Charges Act - Non-discounted services. . . . . . . . . . . .. [____ Development Charges Act - Discounted services. . . . . . . . . . . . . . . . . Subdivider contributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recreational land (the Planning Act). . . . . . . . . . . . . . . . . . . . .. ---- TOTAL Totals in line 2099 are analysed as follows: 5010 Working funds. . . . . . . . . . . . . . . . . . . . . . . .. .......... 5020 Contingencies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ontario Clean Water Agency (OCWA) fund for renewals, etc. 5030 Sewer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5040 Water. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5050 Replacement of equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5060 Sick leave. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5070 Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5080 Workplace Safety and Insurance Board (WSIB). . . . . . . . . . . . . . . . . . 5090 Post-employment benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5630 Lot levies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5660 Parking revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5670 Debenture repayment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5680 Exchange rate stabilization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Current purposes General government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Protection services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transportation services: Roadways. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Environmental services: Sanitary sewer system. . . . . . . . . . . . . . . . . . . . . . . . . . . . Storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waterworks system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waste collection. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waste disposal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Health services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Social and family services. . . . . . . . . . . . . . . . . . . . . . . . . . . . Social housing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recreation and cultural services: Parks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recreation facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Libraries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning and development. . . . . . . . . . . . . . . . . . . . . . . . . . . Other I Continuing Studies _..J. . . . . . . . . . . . . . . . . 5205 5210 5215 5220 5225 5230 5235 5240 5245 5250 5255 5260 5265 5270 5275 5280 5290 5405 5410 5415 5420 5425 5430 5435 5440 5445 5450 5455 5460 5465 5470 5475 5480 5490 5610 5620 5640 5650 9930 Obligatory Res Funds, Deferred Rev. ~ Reserves I 3 . __~~o,oo~ 7,813,558 Discretionary Res. Funds 2 $ ---------+-------------1 730,713 940,514 181,0231~____ , ~ 2,177,209 141.884 ---1:106.~ 394,176 2.685,297 ------~ 15,804,668 1,959,087 17,763,755 Province of Ontario ~ Ministry of MunIcipal Affairs k3 J j FIR2003: Pickering C Schedule 70 Asmt Code: 1801 CONSOLIDATED FINANCIAL POSITION MAH Code: 10102 for the year ended December 31, 2003 0830 0835 0840 0850 0890 0898 9910 1010 9920 9930 8010 Financial Assets 0299 Cash and temporary investments, Accounts receivable Canada, Ontario, , , , , , , , , , Upper-tier, Other municipalities, School boards, Other receivables, , 0410 0420 0430 0440 0450 0490 0499 0610 0620 0630 0640 0690 0699 Taxes receivable Current years levies, Previous years levies, . . . . . . . . . . . . . . . . , Prior years levies. . . . . . . . . . . . . . . . Penalties and interest. . . . . . . . . . LESS: Allowance for uncollectables. . . 0805 0810 0815 0820 0828 0829 Investments' Canada. . . . , . . . . . . . . . . . . . . . Ontario. , . . . . . . . . . . . . . . . . . . Municipal. . . . . . . . . . . . . . . . . . . . . . . . Govemment business enterprises. , . . . . . . . . . . . . Other =_--~. 0861 0862 0863 0864 0865 0868 0845 Debt RecOverable from Others Municipalities. . . . . . . . . . . . . . . . . . . School Boards. . . . . . . . . . , . Retirement Funds. . . . . . . . . . . . . . . . . . . . . . . Sinking Funds. . . . . . . . . . . . . . . . . . . . . . . Individuals, . . . . . . . . . . Other =-:J...;. . other financial assets Inventories held for resale. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . Notes receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mortgages receivable. . " .............. , . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . Deferred taxes receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other I I. . . . . . , . . , . . . . . . , . . . . Subtotal other Assets Inventories of materials and supplies. and prepaid expenses. TOTAL Financial Assets L TOTAL Other Assets TOTAL Assets . Market value of Investments included in Line 0829. . . , . . . . . 04062004 10'37 r-- 1 -~ ,,"'~;'t- I ___-L_L' () \~ r--- . 3.487,309 ; Subtotal i--_~__9~~ ~'~ ~~~:~~~~ -~- J 65.664 ! --~..~ .3,267,074 I Subtotal ,------------ ---l f==!~ 4,624.026, ==='.-- ;.m~.,~:~' 880,925 I - ~io.o~ C 9.37~ r==~'- t250.00D.'l 1------._~85.418j L-_ 6,983.421 ~ 30,675.298 I L 18.918,154 1 60,712,291 Subtotal [~ J ~ ~ Subtotal rE~= ~_ 25,069.000 __502,95il. 25,571,959 102A12~ [==-403~ ____ 403,810J I 102~ C:::--~------sJ~ ~ ,,~ ~ Province of Ontario - Ministry of Municipal Affairs ,Irlil' 04.06.2004 10:37 '.:81 rJQJ\:Jj FIR2003: Pickering C Schedule 70 AsmtCode: 1801 CONSOLIDATED FINANCIAL POSITION MAH Code: 10102 for the year ended December 31, 2003 2010 Liabilities Temporary loans Current purposes. . . Capital purposes: Canada. Ontario. Other. . . -_.~ 2020 2030 2040 2099 2210 2220 2230 2240 2250 2260 2270 2290 2299 Accounts payable and accrued liabilities Canada. . . . . . . . Ontario. Upper-tier. . . . . Other municipalities. . . School boards. . . Interest on debt. Trade accounts payable. . . . . Other. . . . . . . . ~- l I- I Subtotal ~____~ L ,,:~ 108,500 2410 2490 2499 Deferred revenue Obligatory reserve funds (SLC 60 2099 01) . Other. . , . . . ----- 8,427,195 405,722 7,356.659 Long term liabilities 2610 Debtissued." ......,....,... .",..."..",., 2620 Debt payable to others. , . . , . , , . , . , , , , . . , . . . . , , . . . , , , , . . . , , . . . . . . . , . , . . , , , . , . . . , , . . . . . , , 2630 Lease purchase agreements (Tangible capital leases) . , . . . . . . , . . . . . . , , . . . , , , . , , , . . . . . . . . . . . . . . , , . . . . . 2660 LESS: Debt issued on behalf of Govemment Business Enterprise. . , , . , , . . , , , 2699 Subtotal 2799 Solid Waste Management Facility Liabilities Solid waste landfill closure and post-closure . Post employment benefits Accumulated sick leave. . . , . . . . . . . . . . . . . . . . . . . . . , . , . . . . . . . , . , , . , . , . . . . . . . . . . . . . . , , . Accrued vacation pay. . . . . . .. ....,...,.........."..".,...,....."....,...........,., Accrued pensions payable. . . . . . . . . . . . . . . . . . . , . . . . . . . . . , , , . , . . . . . . . . Accrued Workplace Safety and Insurance Board (WSIB) claims. . . . . . . . , . . . . . . . . . , , , . . , . . . . . . . Other I Health Benefits I. . . . . . . , . , . , . , . . , . . . . . , . . . . . . . . . Subtotal Subtotal 17.763.755 1,807,694 19,571,449 2810 2820 2830 2840 2898 2899 9940 9945 Subtotal TOTAL Liabilities TOTAL Financial Assets LESS Total Liabilities (Net Financial Assets) 6.983.421 -- 4,026,000 11.009.421 , I 634.973 1.530,900 2,165.873 4O,103.4O2l 62.309.3081 Municipal Position Fund balances 5010 Revenue fund General revenue. . , . . . . . . . . . . . . . . . . . . . Special charges and special areas E F..t ........................ Local boards Transit operations. . . . . . . , . . , . . . . , . , , . . , , , , , , " ,.........,......,.."", Water operations. , . , . . , . , , , , . , . . . . , , , , . . , . . . , . , , , . , , . . . . . , . . . . , , . . . . . , . . . . . . . . . . . . , , , Sewer operations , . , , . , . . . . . . . , . . . . . . . , . . , , . . . . , . . . . . . , , , . . , , , . . , . . . . Libraries. . . , , , . . . . . . . . . . , . . . . Cemeteries...,...",. ........ ...,..,.. Recreation, COmmunity centres and arenas. . . . . . . . , . . , . . , . , , . . , . , , . . , , . . . . . . . . . . . . . , , . . . . , . . Business Improvement Area. . , , . . , , . . , , , . , . , , , , , , . . . , . . . , . . . , . . . . . . . . . , . , , . , . . , . , . . . . . . , . . 5: ~___. . - -:-1... ............ ............. ..... ............. Other _ ~, . . . . . . . , . , . . . . . , , , , . , , . , . . . . . . , , . . , . , . . , . , , . , . 5026 5027 5028 5029 5030 5035 5040 5045 5050 5055 5060 5076 5077 5078 5079 5099 5299 5499 5080 9950 Revenue fund balance Capital fund balance (SLC 50 5090 01). , . . . , , , , , . . ,. . . , , . . , , , , . . , . . . . . , , . . . . . . . . . . . . . , . . . . . . Reserves and Discretionary reserve funds balance (SLC 60 2099 02 + 03). . . . , . , , . . . , , , , . . . . . . . , . . , , , . . , , . . , , . . . . Equity in Government Business Enterprises (SLC 10 6090 01) . . . . . . . . . . . . . . . . . . , . . , , . . , . . . , , , . . , . . . . , , . , . , . TOTAL Fund balances 5610 5615 5620 5630 5640 5690 5699 6099 9960 LESS: Amounts to be recovered in future years Long term liabilities. . . , . . . . . . . . . . . . . . . . . . , , . . . . . , . , . . , . . , . . . . , . , . , . , . , , , . , . Solid waste landfill closure and post-closure liabilities. . . , , . . . , . . , , , . . . . . , , , , . . . , , , , . . , . . . . , . , , . . . , . . . . Post employment benefits. . , . . . . . . . , . . . . . . . . . . . . . . . . . . . , . . . . . , . .. ,....,..".....,. Interest, . . . . . . . . . . , . , . , . , . . . . . . . , . . . . . . . . . , . . . . . . . . . , , , . , , , . . . . Lease purchase agreements (Tangible Capital Leases). . . . . . . . . , . . . . . . , . . . . . . . . . . , , . , . . . . . . . . , . . , . . . . , . . , . , Other ,"'::=-=--:]. , . , , , . , . . , . . . , . . . , . , . . . . . . . . . . . . . . . . . . . . , . , Subtotal Municipal Position TOTAL Liabilities and Municipal Position I 117.63J ~ .. - ~._~ t ______-85,4241 32.208 -----_.,--~--~ c=-~~~ ~__'~~ r ---=~!~~!c.~ C 75.798.9121 ~'1'009'421 -~~----- ----~-----,--._-_.~ 2.076.373 - . .~. . ..---~-'----~ 13,085,794 -~-------- C=::=-62.~ [-~---i02~16~~ Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 2~<J.r' L 'I FIR2003: Pickering C Single/Lower-TierONLY Schedule 72 AsmtCode: 1801 CONTINUITY OF TAXES RECEIVABLE MAH Code: 10102 for the year ended December 31,2003 Continuity of Taxes Receivable 0210 Taxes receivable, beginning of year . . . . . . . . . . . . . . . . . . . . . 0215 0220 0225 PLUS: PLUS: PLUS: Amounts added to tax bills for collection purposes only. . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . Tax amounts levied in the year (SLC 26 9199 03). . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . Current Year Penalties and Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0240 0250 0260 LESS: Total cash collections (SLC 72 0699 09). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LESS: Tax adjustments before allowances (SLC 72 2899 09). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LESS: Tax adjustments not applied to taxation (SLC 72 4999 09). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0290 I I.. . . . . . . . . . . .. . . . . .. . .. . . . . . . . . . . . . . . . . . .. . . l Taxes receivable, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. I I 0280 PLUS: ~acks/Water Arrears/Mise Chrgs Cash Collections 0610 0620 0630 0640 0690 0699 Current yea~s tax. . . . . . . . . . . . . . . . . . . . .. ........................................... Previous yea~s tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . Penalties and interest.. ............................................................ Amounts added to tax bills for collection purposes only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. ......... Other L. J . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . , . , . . . . . , TOTAL Cash Collections L i $ P821 9,122,558l ~ I i r----~ f-- 129,035,875, l 1,450,3051 I 128,661,661 I 2,100,245 i o 527,245 I 9,374.O77l 9 $ 122,037,066 5,046,159 1,569.432 9,004 128,661,661 i Province of Ontario - Ministry of Municipal Affairs 1,.<..,/ 04.06.2004 10:37 1099 1299 1499 1699 i E I' h P bl' , F h P bl' E I' h S F h S t 0 h TOTAL Ed . i Lower-Tier (Single- U T' TOTAL Tax I ng IS - U IC' renc - u IC ng IS - eparate renc - epara e t er ucatlon, ) pper- ler , i Tier Adjustment Tax Adjustments Applied to Taxation ILl 2 3 4 5 6 7 8 9 $ $ $ $ $ $ $ 1$ ,~-, Municipal Act(353, 354, 357, 358, RfR). . . . . . . . . . . . . . . . . , 236,842 519,238 l 1,501,453 Discounts for Advance Payments (Mun. Act 345(10)). . . . . . . . . . 0 -..-- Tax Credit (Mun. Act 474.3). . : . . . . . . . . . . . . . . . . . . . . . I 0 Tax Cancellation - Low income seniors and Disabled persons (Mun. Act I '-6' _'.Coorno~"_{""".""362}........ ... o~~ __~_ _~ ~=--~ Rebates to Industrial properties (Mun. Act 362). . . . . . . . . . . . . . 0 .'.' t ~~ Subtotal 0 0 0_ __~ F= ~ ~ lE---- Rebates for Charities (Mun. Act 361). . . . . . . . . . . . . . . . . . . 15.101 23 5.813 264 21,201 6,199 12,071 , 39,471 VacantUnitRebates(Mun.Act364)................... 99,570 199 38,044 1,664 139.477,' -~,331m-=__ 10~~01 -~- 2~6:8i8 "'""""1.".."'._""".""355.2)........... -':1__ t------~ I----~ Other Rebate to Legions I . . . . . . . 0 2,153 1,423 . 3,576 Other New Construction (s.331) 1..,.... ~ 102,550 205 39.182 1,714 S43'6~~ ---38~3~--~:S67 I_---=~~ Tax adjustments before allowances 454,063! 8741 179,2091 7,771 ! 0 II 641,917 [ 619,27~_..s.3~~ C 2,100,2451 1810 1820 1899 2099 2299 2399 2890 2891 2899 Tax Adjustments Not Applied to Taxation SCHOOL BOARDS r' I I English - Pubiic I French - Public English - Separate French - Separate Other TOTAL Education Lower-Tier (Single- Upper-Tier TOTAL Tax Tier) Adjustment 1 2 3 4 5 6 7 8 9 $ $ $ $ $ $ $ $ --~. ~- 4010 4210 4420 4890 4891 4999 '--~'. .' J--' ~ .-. ---~ .. 1_ ~~ 0 -----=1- -- ~ -0 ___c=-=- 0 l- _-0 ____. 0 Tax sale, Tax registration accounts. . . . . . . . . . . . . . . . . . . . Tax Deferral. Low income seniors and Disabled persons (Mun. Act 319) Net Impact of 5% Capping Limit Program. . . . . . . . . . . . . .. . Other I I.......... Other .. . . .. .. .. Tax Adjustments Not Applied to Taxation o o o o Additional Information 6010 RecoveryofTaxDeferrals........................ .1 1 I I ----.J I~_J ____==_J C_=_ 01 7010 Entitlement of School Boards. . . . . . . . . . . . , . . . . . . . . .. I 28,556,640 I 75,0921 9.343,351 L 306,501 I 0 II 38,281,5SiJ Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 _Jl3-'1J3 FIR2003: Pickering C Schedule 74 Asmt Code: 1801 LONG TERM LIABILITIES AND COMMITMENTS MAH Code: 10102 for the year ended December 31,2003 PLUS: All debt assumed by the municipality from others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 LESS: All debt assumed by others Ontario. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . School boards. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Municipalities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Govemment Business Enterprises. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal 1. Debt burden ofthe municipality 0210 0220 0230 0299 All outstanding debt issued by the municipality, predecessor municipalities and consolidated entities To Ontario and agencies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . To Canada and agencies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . To Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal 1 C8if $ ~ I 1--- I ,---------1 ~---~1,009.4211 I .. 11,009.421 i I 0499 0610 0620 0630 0640 0699 LESS: Ontario Clean Water Agency (OCWA) debt retirement funds 0810 Sewer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0820 Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0899 Subtotal LESS: Own sinking funds (Actual balances) 1010 General municipal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1020 Enterprises and others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1099 Subtotal 9910 TOTAL Debt burden ofthe municipality ~ I ~-------------j ~==~--~--------j I---~-~ .--.1 I' ~ I 01 I -l I- I 01 I 11,009.4211 2. Debt burden of the municipality: Analysed by debt instrument 1210 Sinking fund debentures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1220 Installment (serial) debentures. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1230 Long term bank loans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . 1240 Lease purchase agreements (Tangible capitalleases). _. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1250 Mortgages.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1260 Ontario Clean Water Agency (OCWA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1270 Long term reserve fund loans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1280 Construction Financing Debentures. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1298 Other I - I . . . . . . . . . . . . . .. ................................ 9920 TOTAL Debt burden of the municipality General government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Protection services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . Transportation services: Roadways. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Environmental services: Sanitary sewer system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Storm sewer system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waterworks system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waste collection. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waste disposal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Health services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Social and family services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Social housing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recreation and cultural services: Parks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ R"..,oo ',cie<". . . . . . . . . . . . . .. . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .. __ ____ Libraries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning and development. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Electricity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gas. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Telephone. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other long term liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TOTAL Debt burden ofthe municipality 3. Debt burden of the municipality: Analysed by function 1405 1410 1415 1420 1425 1430 1435 1440 1445 1450 1455 1460 1465 1470 1475 1480 1485 1486 1487 1490 9930 4,026.0001 -- "-. 6.983.421 1----- 11,009.421 I F- d 1.893.4~~J 4,289,013 36.648 I r----~4~:~ ~._- ----- ~--_._---_. ---- 296,297 3.497.400 848.911 Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 _,{ir\i(J3 FIR2003: Pickering C Schedule 74 AsmtCode: 1801 LONG TERM LIABILITIES AND COMMITMENTS MAH Code: 10102 for the year ended December 31, 2003 t ) 4. Debt payable in foreign currencies (net of sinking fund holdings) 1610 1620 1630 1640 1650 1660 5. 1810 1820 1830 US Dollars: Canadian dollar equivalent included in SLC 74 9910 01. . , . . , , . , . . , , , , , , , , , . , , , , . , , . . , . . , , , . . . , . . , , Par value in 'U,S, Dollars', . . . . . , , , . . , , " ,.'..,.,'.",.",..".....,..,.,...,......,. Other currency: Canadian dollar equivalentincluded in SLC 74 9910 01. . . , , . . , , . , , . , . . . , , , , , , . . . . , . , , , . , . . , . . . . , . . Par value in I J . , , , . . . . . , , . . . . , , . . . . . . , , . , , . , . , , . . , , . . . , . , , Canadian dollar equivalent included in SLC 74 9910 01 , . . , . . . , . . , , , , , , . . . , . , . . , . , , , . , , , . . . , . . . . . . , Par value in I J . , . . , . . , . . , . . , , , , . . , , , . , , , . . . , , . , , , , . . , , . . . . I ~ r ~ I I I Interest earned on sinking funds and on debt retirement funds during the year Own funds. . , . , , . . . . . . . . , , . . , . . , , , . , . , . . , . . . . . . . . , , . , . . . . . . . , . . , , . , . , . , . . . . . . . . Ontario Clean Water Agency Sewer. . . . , . . . , , . , . . . . . . . . , , . , . , . , , , , , . , . . , . . . . . . , . , , . . . . , . . , , . , . . . , . . , . . . , , , , I Water. , . . . . , , , . , .. . , . , .. . . , . ,.. , .. . ... , . . .. . .., ,. , , . , ., , . .. , ., . , .. .. , , . , , . . '. L I i I I 6. Details of sinking fund balance 2010 Value of own sinking fund debentures issued and outstanding at year end. . . , . , . , . . . , . . . , . , . . . . . . . . . . . . , , . .. I~-'~ Balance of own sinking funds at year end Total contributions to own sinking funds, . , . . . . . . . . . . , , . , , . . . . . . . . . . . . . . . . . . . , . . . . . . . . , . . . .. I Total income earned from investments of sinking funds' monies. . . . . . . . . . , . . . . . . . , . . ., ...,........,.., Subtotal 2110 2120 2199 oj I 2210 2220 Estimated total future contributions from this municipality required to meet obligations in line 2010 above. , . , . . . . , , . . , . . . . , . Estimated total future income earned from investments in lines 2199 and 2210 above. . . . . . , . . . , . . . . . . . , . . , . . , . . . , 2410 2420 2430 2440 2496 2497 2498 2499 7. Long term commitments at year end Hospital support. . . . . . , . . , . , , . . . , . . , , , . . , . . . . . . . . . . , . . . . . . . . , . , . . , , . . . . , , . . . , . . . , . University support, . . . . , . . . . . . . . . . , . . , , . , . , . , . . . . , . . . , . . . . . . . . . . . , . . , , . , . . . . . , . . , . . . Leases and other agreements, , . . . . . , , . '. ' . . . . . . , , , . , , . . . . . . , . , . . . , . . . . . . . , , . , . . . . . . . . . . . ::'''''''"''T"' "'l'"Ooo. . .~. . . . . . , , . '. '. " " '. . '. '. " '. " '. '. '. '. '. " " '. '. '. '. .... '. '. '. '. " '. " '. '. '. .,., '. '. '. " '. '. '. " Other . . .. .".,..".,..,...,..",....,........,.. Other -=..' . . . . . . . . . . . , . , , . . . . . , . . . , . , , . . . . , , . . . . . , . . , TOTAL ~ Province of Ontario - Ministry at Municipal Affairs 04.06.2004 10:37 'l" }. "Ie ~ FIR2003: Pickering C Schedule 74 Asmt Code: 1801 LONG TERM LIABILITIES AND COMMITMENTS MAH Code: 10102 for the year ended December 31,2003 8. Contingent liabilities 2610 2620 2630 2640 2698 2699 Pending or threatened litigation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Retroactive wage settlements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Guarantees of long term indebtedness in the name of the municipality but assumed by others. . . . Outstanding loans guaranteed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . TOTAL r- I Is Value in Column 2 i Estimated? I ~~~-- I I ~ I I i Value Number af Years Payaole Over 1~86 2 Years -+-_.~---- c=--=.~ ..--t- I 0 ---~--~ 3012 3014 3020 3030 3040 3050 3097 3098 3099 2810 2820 9. Ontario Clean Water Agency Provincial Projects Water projects: For this Municipality only. . . . . . . . . . . . . , . . . . . . . . . . , . . . . . . . . . . . . . . Share of integrated project(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sewer projects: For this Municipality only. . , . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . Share of integrated project(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2830 2840 I Accumulated Surplus I I Total Outstanding I Debt Charges Deficit I Capital Obligation 1 2 ~ 3 $ i- $ $ f- +- I 1-- .-i 1= Line 3099 includes: 3110 Lump sum (balloon) repayments of long term debt. . . . . . . . . . . . . . . . . . . . . . . . . . Analysis of Lease Purchase Agreements (Tangible Capital Leases) and Financing Leases (not Tan9ible Capital Leases) 3140 Debt charges for Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . 3150 Financing leases (not Tangible capital leases) beyond term of Council. . . . . . . . . . . . . . . 3199 TOTAL 10. Debt Charges for the current year Recovered from the consolidated revenue fund General Tax Rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . ........ Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovered from reserve funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovered from unconsolidated entities: '_...............................................1 :=)... Gas. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r --t- ~~hoL_.... .__.:.} ................................................ ~i .r=-. Other L ..:=J. . .. ........................ TOTAL 991,724 Principal Total 3 $ [ l-._._.._~ Principal Interest "~,:::::d:'::~:I';:'I~"."re.............................. -1--. ~. J . :_-.-.-- Other long term debt refinanced. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ___.~ ___ 3410 3420 Province of Ontario - Ministry of Municipal Affairs 04.06.2004 10:37 O(\J'vC'I FIR2003: Pickering C Schedule 74 Asmt Code: 1801 LONG TERM LIABILITIES AND COMMITMENTS MAH Code: 10102 for the year ended December 31, 2003 '. r- "", I 12. Future principal and Interest payments on EXISTING debt 3210 3220 3230 3240 3250 3260 3270 3280 3290 3299 Year 2004. . . . . . . . . . . Year 2005. . . . . . . . . . . Year 2006. . . . . . . . . . . . Year 2007. . . . . . . . . . . Year 2008. . Years 2009 to 2013. . . . . . . Years 2014 onwards. . . . . . . Int. to be earned on sink. funds. Downtown Revital. Program. . . TOTAL 13. Other notes L RECOVERABLE FROM: ~~olidated Revenue Fund + Reserve Funds r Unconsolidated Entities I All Others ! prin~iPal I Inte;est I Principal I Interest ' Principal I Inte~est r- Principal r. n :071~_ I roB'" LJ~~J__~. 1-' ~- ; -I.. ~I ~~1'131,460! 552'2621~--+---~- i --L~-----L I 1,174,742 491,708 Iii , "425971 - "'.m I -- I -I . i=- . . --T I 1303375 3592041 _1 I 1 ~ =i ~--L- r -j 1 . 7~~ of ol~ I I i I i i -J I I j I Interest 8 $ 5,086,185 718,72 -- 11,009,421 3,158,03 - - -+--- i I I - I - , 01 ~ -'!J Please list all Other Notes and forward supporting schedules as required by email to: FIR@mah.qov.on.ca 3601 . Use AL T + ENTER Keys to "Return" to the next line. Province of Ontario - Min;stry of Municipal Affairs 04.06.2004 10:37 ':00 vGi FIR2003: Pickering C Schedule 80 AsmtCode: 1801 STATISTICAL INFORMATION MAH Code: 10102 for the year ended December 31,2003 1--ruii:rin1e-FUiided~1 Part-Time Funde;Ci S ~E -~I I Total Person Hours--l 'Positions Positions easona mp oyees ..W I~d I 1. Municipal workforce profile I 3 I ('ioti 8 JI Employees of the Municipality I # # # I ~ of Hours Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. l 600 I -_-::::=-r---=-- 10,-~ Fire. . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f---- 93.00 I I I 192,400 I Police. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~_ -----T-- r -.! i ::b;;:"w;';' .... .. .. .. .. ...... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... f----'i:001 3.001- ~ =1 Health Services. . . . . . . , . . . . . . . . . . . . . . . . . . . .. [ --t- =+=_____ Homes for the Aged. . . . . . . . . . . . . . . . . . . . . . . . . . . ; ---- , -+ Other Social Services. . . . . . . . . . . . . . . , . . . . . . . . .. I -- 1------- I ---------~--l Parks and Recreation. . . . . . . . , . . . . . . . . . . . . . . . .. ~__ 65.00 [--=_~I 30700 ! 270,9941 Libraries. . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . 31.00 500~ i___....!.o~ Planning. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.00 2.00+ -------r--- 40.640 , Other.. . . .. .. .. .. .. . .. .. .. .. .. .. .. 's'ubt~ia; 3:~:~~ : 8~~~ I 313.~ ~~~~ Proportion of Munic. Empl. covered by 'Collective Agreements' (%). . . 1__ 77% --I 79% L_l00o/:---l Employees of Joint Local Boards Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fire. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Police. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public Works. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Health Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Homes for the Aged. . . . . , . . . . . . . . . . . . . . . . . . . . . Other Social Services. . . . . . . . . . . . . . . . . . . . . . . . . . Parks and Recreation. . . . . . . . . . . . . . . . . . . . . . . . . . Libraries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal 0205 0210 0215 0220 0225 0230 0235 0240 0245 0250 0255 0290 0298 0300 0305 0310 0315 0320 0325 0330 0335 0340 0345 0350 0355 0390 0398 ~~Sf-- .~ 60.00 ! 0:1_.'93.3.81 +-__ i 58.00 58.00, 60.00 t== 0.00 I 147.00 1~--313.00 I 193,381 --, 1,067,304 I 0399 TOTAL r------39900j---- Federal 2. Selected investments of own sinking funds as at Dec. 31 0610 Own sinking funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Municipal procurement this year 1010 1020 Total construction contracts awarded. . . . . . . . . . . . . . . . . . . Construction contracts awarded at $100,000 or greater. . . . . . . . . . Ow M .. I"ty Other Munic:;-School I p' . I ~ . "Pi'"'""' 1 J~ _t~~iOO' Number of Contracts ~e of Contracts f----~--24_f---:.4:ii6~3 L 13J -_ 4,466,335 J IC~mber of BUilding T-T otal Value-ofBuildlng Square metres of New Permits [ Permits Construction 1 2 3 lu~~_ .:t='~;;::~-- . m' -:::: L=____7!3L -123:933:6601 _m____ 119~~3J 1 Square Foct = 0.0929 m' 4 $ 4. Building permit information 1210 1220 1230 1299 Residential properties. . . . . . . . . . . . . . . . . . . . . . . . . . . Multi-Residential properties. . . , . . . . . . . . . . . . . . . . . . . . All other property classes. . . . . . . . . . . . . . . . . . . . . . . . . . Subtotal -----"'-~--~----------, 1 I $ 97,831,500 -_...~-~._----'-'- 14,975,600 112,807,100 - _._---~,.__..._._._.._.....- 6. Total Dollar Losses due to Structural Fires ,---------i-------l Losses due to structural fires, averaged over 3 yrs (2001 - 2003). . . . . f=- $ 4,12~~ 5. Insured value of physical assets 1410 1420 1498 1499 Buildings. . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Machinery and equipment. . . . . . . . . . . . . . . . . . . . . . . . . Other C----------------l................ Subtotal 1510 Province of Ontario - Ministry of Municipal Affairs ~wj"Ol FIR2003: Pickering C Schedule 80 AsmtCode: 1801 STATISTICAL INFORMATION MAH Code: 10102 for the year ended December 31,2003 04 06 2004 10'37 8 7. Alternate service delivery arrangements Municipal services which the municipality currently provides through some form of alternate service delivery: (Top 10 by Rev. Fund Expenditures) I Municipal service I S40 Functional Heading S40 Line Rev. Fund Expenditure I Comments I I Number I I 3 2 4 I 5 I LIST $ ~ I I Waste collection I 1601 Waste Collection 0840 1,179,076 I ~ -- -+----~- ------j 1602 PAW Animal Control Protective inspection and control 0440 258.788 I __ ----l -- 1603 Crossing Guard Service I Protective inspection and control 0440 283,652.+-- 1604 Recycling Project & Yard Waste Collection ~ecycling 0860 441'~1 I I --- 1605 -t- --+--- 1606 I ~ 1607 ~ 1=- r I 1608 I 1609 ~ I I 1610 I Province of Ontario - Ministry of Municipal rlff,'rrs 04,062004 10:37 ~"J0J \03 FIR2003: Pickering C Schedule 80 AsmtCode: 1801 STATISTICAL INFORMATION MAH Code: 10102 for the year ended December 31, 2003 0801 0802 0803 0804 0805 0806 0807 0808 0809 0810 0811 0812 0813 0814 0815 0816 0817 0818 0819 0820 0821 0822 0823 0824 0825 0826 0827 0828 0829 0830 0831 0832 0833 0834 0835 0836 0837 0838 0839 0840 0841 0842 0843 0844 0845 0846 0847 0848 0849 8. Consolidated Local boards including Joint local boards and aI/local entities set up by the municipality (/) PROPORTIONALLY CONSOLIDATED joint local boards ., ~) ) ,<- ; r'- "---------r--.B-oua'rd i ProPorti~~OfTotal j M " I'ty' Sh- f i M "I' 'Sh f I : M 'C ,. , : un!clpa I s are 0 'I untc'pa Ity s are 0 Board Description I untC, ontnbutlonsi ' , I Code C I'd d i Total Contnbullons j Total Fee Revenues r 3 I 2 I on504' ate i 5 i 6 I I LIST I I % . $ : $ i I Management Board--r0201i-5ci~--------:t~708,937 t~~l ~li----====-----J-~-+=----~--! ---=--=-+~~--. ---r----- -~---: i i ~-i~------ -~--'------- ~-- I I ,--' I_ t . ...---_J---k -: ~ . ~- .. ----+-____ I -+- j ---t--- i -- 1--+----] "- _ __ T ! __---.L... ~i t-+" , --, ~ ,1-- 1 I' ~+-------- 1=-+-*'=== -- i -I 1==- ---, l ---1---1- I I ==l 1------1 I ---1 - ------~--===t= ----L~~=+=-----1===~=---- __ :: - ... ----+-::-.::- . 1:+ ::J .:::. _ _ F= mn- .... ____un r~l~ _~ =~-=- L-: ..~-- __==_____:__ =~-- .:.:1- ~--------.-l ~~--~-j=---=--~i ...- . .....~t=___-- . -~- . -- ~_n ===t---------- ..--~~=__ J _:---.-- -- - -- -- . .. ---- -1 .... +- - r:.- _~-- .. ..---=----:. -.--= =F-.:f=:----r _----- Name of Board or Entity I i I I ! Ajax Pickering T ransi! Authority -- -, -, ~ Province of Ontario - Ministry of Municipal Affairs 04,06.2004 10:37 YOlv"J FIR2003: Pickering C Schedule 80 AsmtCode: 1801 STATISTICAL INFORMATION MAH Code: 10102 for the year ended December 31, 2003 . 'J1 0851 0852 0853 0854 0855 0856 0857 0858 0859 0860 0861 0862 0863 0864 0865 0866 0867 0868 0869 0870 0871 0872 0873 0874 0875 0876 0877 0878 0879 0880 0881 0882 0883 0884 0885 08B6 0887 0888 0889 0890 0891 0892 0893 0894 0895 0896 0897 0898 0899 (II) FULLY CONSOLIDATED local boards and any local entities set up by the municipality I d 0 '~ 1__~Board Boar escrrptlon Code 3 2 LIST 1604 I MProportCoiontOfbT alai I Municipality's Share of I:niciPality's Share of I unlC, n rr utlonsl' , . I ! C I'd t d Total Contrrbutlons Total Fee Revenues ' I onsolae I I I 4 ,5 6 I ! % $ $ 100% 100% 100% Name of Board or Entity Pickering Public Library Board I ----i Library Board --+-- ===r== 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% -=+----~~~-~~-- I 100% 100% 100% Province of Ontario - Ministry of Municipal Affairs ::CO'- vU3 FIR2003: Pickering C Schedule 82 Asmt Code: 1801 MUNICIPAL USER CHARGES MAH Code: 10102 for the year ended December 31,2003 1. User Fee Revenues by Function 04 06 2004 10'37 ~,.~ USER FEES a~d S~RVICE CHARGES .. _.~ Percentage ?~a~e ) i j Previous Year i Current Year (S12) i (prev. Year to Curre~ Y~3r) i S12 Functional Headings i 2 I 3 I 4 f $ , $ I % 1 0299 General government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~~35,1~'~'~'3.!.C~:oo;.---~-::=J Protection services Fire. . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . ~ __ 65,116 I 185,865f~8~~ Police. , . . . . . . . . . . . , . . . . . . . . . . . . , . . . . . . . . . . .. f.--.-----oo" -------00 r---~---J! Conservation authority. . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . I Protective inspection and control. . . . . . . . . . . . . . . . . . . . . . . .. i= 138.462+=-_ ----.1.17"619 i.__ .i5.1o/~~.1 Emergency measures. . . . , . . . . . . . . . . . . . . . . . . . . . . . . .. , 0 . 0 1 Provincial Offences Act (POA). , . . . . . . . . . . . , . . . . . . . . , . . . . i ..0 I -.____-- 0 IJ Other C---------l.................. [ 01 d4- ~ Subtotal l_ 203,5~~.~03,484 I 49.1% .~ 1810 1820 1830 1840 1850 1898 1899 3099 3299 3499 9910 0410 0420 0430 0440 0450 0460 0498 0499 0610 0620 0630 0640 0650 0660 0698 0699 Transportation services Roadways. . . , . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Winter control. . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . Transit. . , . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Parking. . . . , . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . Street lighting. . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . Air transportation. . . . . . . , . . . . . . . . . . . . . . . . . , . . . , . , . . Other ~blicWOrksCentre --.J. . . . . . . . . . . . . . . . . . . Subtotal Environmental services Sanitary sewer system. . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . Storm sewer system. . . . . . . . . , . . . . . . . . . , . . . . . . . . . . . . Waterworks system. . . . , . . . . . . . , . . . . . . . . . . . . . , . . . . , Waste collection. . . , . . . . , . . . . . . . . . . . . . . . , . . , , , . . , , Waste disposal, . . , . . , , . . . , . , , , . . . . . . . . , . . , . . , . . , . Recycling, . , , . ., . . , . . . , . , . . . . . . . . . . . , . , . , . . . . . , Other C:="--~'~l....,....."..".,. 0810 0820 0830 0840 0850 0860 0898 0899 Subtotal 1010 1020 1030 1035 1040 1098 1099 Health services Public health services. . , , . , , . . . . . . , . . , . . . , . . , . . . . . , . Hospitals. , . . . . . , . . , . . . . . . . . . . . . . . . . . , . . . . , . . . , Ambulance services. , . . . . . , . . , . . . . , . . , . . . . . . . , , , . , . Ambulance dispatch. . . . . . . . , , . . . . . , . . . . , , . , , . . . . . . . Cemeteries. . . . . . . . . . , . . . . . . . , . . . . . . . . . . , , . . . . . . Other r-----=---.----l...,.....,........ Subtotal 33,7011 23,356 ~_ .30,7~__~ 1,702,13~ t'--1,734,92~~-i~% ----i 01 --- U- ~ 01 01 ~ o O! . 94,61t]- ~Im 17.5%! 1,830,448 ' 1,869,431 I 2.1 % 1 '~i-'-"-~r---~~ *- ~ . j 0, 01 ~_~--j ......Q1 0 1 - ------j ~ 01 - , O! --- oj - "I ~__~....QL__ 0 J_----=--_..J ----=f=~:----- ~! : '~i ~l .Qt-- ---------:----1 OJ 3t. I 61"'-----. 0 --3 ~-~-___it_~--. . ~__., Oi.----=--____ 1210 1220 1230 1298 1299 1499 SO~:~:r:~ ~:~~:~:c:~i~e.s, . . . , . . . . . . . . . . . , , , . , , , . . . . , . , k' 0 ~ . ~ ^";""'" to ,go' p"re",. . . . . . . . . . . . . . . . . . . . . . . . . . . ., . 13'1,.2,1 ___,____ 18'~~~, . -39, .1%___,_ g~~':rCaret,~, .:'-"" , '_~~' . . j.' .' .' .' " .' .' ,. .' .' .' .' " .' .' .' .' ,'. _-==--==---{ =--=--==- ~_~__ Subtotal_____-------.!.:J..111 ______.....J..8,253 _~~9~_ 1610 1620 1630 1640 1650 1698 1699 Social housing, , . , , , . , , . . . . . . . , . . . , . . . . , . , . , . . . . . . Recreation and cultural services Parks . . , . , . . . , . , . . . , . . . , , , . . , . . , . . . . . , , , , . . . Recreation programs. . . . , , . . , , . . , . , , . , , . . . , . , . . . . , , . Recreation facilities, . . . . . . . . . . . . . . . . . . . , . . . . . . . . . , . Libraries, . , , , , . . . , . , , . . . . . . . , , . . . , . . . . , , , . . . . . Cultural services , . , , . . . . , , , . . , . . . . . . . . . . . . , , , . . . . . Other L___.~~___j.......",...,..,.. Subtotal C--'-'---.6I-':'=--~=~'QL--" ___~~-= 1~~T.~=~=--36.44iT--202.70/,-~ -~--- ~:~~:~~~, - -----J~~~~:~~ic____1a~~~ -~=--= ;~~:~~f=--=~~=l~,~, :t=j~:-=- ~ _.._-~_.._~--- -~------- _.._---~-- o 0- ---~ ~-~----- ~ ._~~~(J,,~__~-4,6?1,643 ~.:.o.'l' Planning and development Planning and zoning. . . , , . . . . . . . . . , , . . . . , . . . , , . , . . ,. =._ --. .= ~i,Oi4l~ --'~~=-_, 20~4<T'~1 _..~ 2.4_.:_5~'-.=~~ Commercial and industrial, , . . , . . , . . . , . . . . . , . , . , , , . . . . . ____, ,. .___-] Residential development. , . , . . . , . . , . , , , , . , , . , . , . , . . , .. ____...~__ _________.. '1 Agricult~re and refo~estatio,n, . . . , . . . . . . . . . . , . , . . . , , . . , , ._____0 ___~o ___ _ ..._~ Tile dralnage/shoreJ!,n.e asslst~n.~.~. , . . . . , . . , . . , . . , . , . , .. ,_ .____...0. _____.............0 ___________.~ Other C._____________-::J.,.......,.., "..,. ________0.______..Jl. ____.:._____ Subtotal ___~71l14 __~~41. 24.5% Electricity . . . , , . . . , . . . . . . . . . . , . . . . . . . . , . . . . . , , ., F----=---=-=-=- 0 --~.:....-~-1 Gas............. ..................... ...... 0 Telephone. . . , . . , . . , . . . . . . . . . . . . . . . . . , . . . . . . . . . . _ ___ 0 ==-. _._ --] TOTAL C==.. 6,68~87T 7,229,~_.__-=-~lo/;--~~ Province of Ontario .... Ministry of Municipal Affairs 04.062004 10:37 ~OU3 ,1)1 FIR2003: Pickering C Schedule 82 Asmt Code: 1801 MUNICIPAL USER CHARGES MAH Code: 10102 for the year ended December 31, 2003 . J , ;) ". I 5001 5002 5003 5004 5005 5006 5007 5008 5009 5010 5011 5012 5013 5014 5015 5016 5017 5018 5019 5020 5021 5022 5023 5024 5025 5026 5027 5028 5029 5030 5031 5032 5033 5034 5035 5036 5037 5038 5039 5040 5041 5042 5043 5044 5045 5046 5047 5048 5049 5999 6099 9920 2. Detailed information of NEW user fees only Please provide a brief description of all NEW User Fees included under the Functional Categories in Part 1 of Schedule 82: ~12 F t' I H d' I! S 12 line I Description of Program or . Min. Rate (per Max. Rate (per U't f M 111 unc lona ea mg N b Is' 'u '1) Ut) nt 0 easure I um er I ervrce I nl I nt ' 1 2 3 4' 5 i 6 UST I ~_ L --l; 1 _;__1 UST J I I -- I--~ I- Annual Revenue Comments ~ 7 I 8 $ I I I I I I .~~ I ! j -=1 -~ -- i , .+ ...~ -- ...--- -- -~ -- - -"--- ~.. .~- -- .~ .. r-- 0 . -- 7,229,971 t---. 7,229,971 ...... ~ I ~.. , I I , I ~- ~-------~-~--- .=1=---= ~. ~_.. >----.... - f--- -- -- .-_. - -~-- .---- -. - --. ------ - ..-- -- -- -- --- -~ ---- .---- ------ ~--- -. ...-- -- .... -- _.._~._.. -- -------- ~_... --. -~--- -. -- --._----- ---- -- ----------- -- ----~.._- .-.- -----.. ..- --.-------- -- Subtotal Other User Fees TOTAL Userfees and service charges