AGENDA Township of North Dundas 636 St. Lawrence Street ... · proposed recommendation, the Council...

AGENDA

Township of North Dundas

636 St. Lawrence Street Winchester ON

Tuesday, May 14, 2019 7:00 PM

Page

1. Call Meeting to Order by Resolution

2. Adoption of Agenda

a) Additions, Deletions or Amendments

All matters listed under Consent Agenda, are considered to

be routine and will be enacted by one motion. Should a

Council member wish an alternative action from the

proposed recommendation, the Council member shall

request that this matter be moved to the appropriate section

at this time.

3. Disclosure of Pecuniary Interest and General Nature Thereof

4. Adoption of Minutes

a) Regular Meeting - April 23, 2019 4 - 9

5. Delegations

a) BDO Canada LLP - Annik Blanchard, CPA, CA.

Presentation of 2018 Draft Financial Statements.

10 - 48

6. Action Requests

a) Finance

i. Transfer Funding Received to a Specified Reserve Fund 49 - 50

b) Economic Development and Communications

c) Public Works

i. Culvert Replacement Levere Rd 51 - 53

d) Waste Management

e) Planning Building and Enforcement

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f) Recreation and Culture

g) Fire

h) CAO

i) Clerk

7. Tenders and Quotations

a) Horizontal Drum Brush Cutter 54 - 55

b) Removal and Re-instatement of Sidewalks 56 - 58

8. By-laws

a) By-law No. 2019-27 - Adoption of Tax Rates 59 - 67

b) By-law No.2019-28 Removal of Holding – Cloverdale Meadows

Subdivision

68 - 72

c) By-law No. 2019-29 Dedication of a 0.3 m Reserve in Cloverdale

Meadows

73 - 76

9. Consent Agenda

a) Accounts

Action Recommended:

That Council receive and file for information purposes.

b) Department Activity Updates

Action Recommended:

That Council receive and file for information purposes.

77 - 94

10. Boards and Committees

11. Key Information

a) Recreation and Culture - Park Bench & Picnic Table Update 95

b) Recreation and Culture - Use of SOP-Liquor License in our Facilities 96 - 97

12. Motions and Notices of Motions

13. Petitions

14. Council Comments and Concerns

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15. Unfinished Business

16. Closed Session

a) Pursuant to Section 239 (2) (b) of the Municipal Act, 2001.

Personal matters about an identifiable individual, including municipal or

local board employees; specificially municipal employees.

17. Open Session

18. Ratification By-law

a) By-law No. 2019-30 98

19. Adjournment by Resolution

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M i n u t e s – A p r i l 2 3 , 2 0 1 9 P a g e 1 o f 6

THE CORPORATION OF THE TOWNSHIP OF NORTH DUNDAS

MINUTES

APRIL 23, 2019

A meeting of the Council of the Corporation of the Township of North Dundas was held in

Council Chambers in Winchester Village on April 23, 2019 with Mayor Fraser in the Chair.

ROLL CALL: Mayor: Tony Fraser

Deputy Mayor: Allan Armstrong

Councillors: Gary Annable, Tyler Hoy, John Thompson

CAO: Angela Rutley

Director of Public Works: Dan Belleau

Acting Director of Recreation and Culture: Brandon Cousineau

Clerk: Jo-Anne McCaslin

1. Call Meeting to Order by Resolution

Resolution No. 01 Moved by Deputy Mayor Armstrong

Seconded by Councillor Hoy

THAT the meeting of the Council of the Corporation of the Township of North Dundas

be hereby called to order at 7:00 p.m.

CARRIED

2. Adoption of Agenda

Resolution No. 02 Moved by Councillor Hoy

Seconded by Deputy Mayor Armstrong

THAT Council approve the agenda

CARRIED

3. Disclosure of Pecuniary Interest and General Nature Thereof - NIL

4. Adoption of Minutes

a) Public Meeting - April 9, 2019



THAT the Minutes of the Public Meeting, of the Council of the Township of North

Dundas, held April 9th, 2019 be adopted as circulated.

CARRIED

Regular Meeting - April 23, 2019

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b) Regular Meeting - April 9, 2019



THAT the Minutes of the Regular Meeting, including the In-Camera Minutes, of the

Council of the Township of North Dundas, held April 9th, 2019 be adopted as

circulated.

CARRIED

5. Delegations

a) SDG Library - Karen Franklin

Director of Library Services, Karen Franklin provided an overview of the many

services, programs and events offered at the SDG Library.



THAT Council acknowledges the presentation provided by Karen Franklin of the

SDG Library, this 23rd day of April, 2019.

CARRIED

b) Dundas County Archives - Susan Peters

Archivist, Susan Peters provided a detailed report relating to the establishment,

progress and activities to date of the Dundas County Archives. She explained the

mandate and purpose of the DCP and distributed copies of the Collection

Development Policy and Procedures for Council’s reference.



THAT Council acknowledges the presentation provided by Susan Peters of the

Dundas County Archives, this 23rd day of April, 2019.

CARRIED

c) South Nation Conservation - Bill Smirle

SNC, Chair Bill Smirle provided a detailed report of recent events at SNC and

discussed upcoming projects scheduled for North Dundas, most notably major

repairs at the Chesterville Dam.



THAT Council acknowledges the presentation provided by SNC Board of Directors

Chair, Bill Smirle, April 23rd, 2019.

CARRIED


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6. Action Requests

a) Finance – NIL

b) Economic Development and Communications – NIL

c) Public Works

i) Installation of Pedestrian No parking signs and Delineators



THAT Council authorize and direct the Public Works Department to erect

Pedestrian signs, No Parking signs and Delineators along the North Side of

Winchester Main St (County Rd 3) from Civic Address Number 594 Winchester

Main St to 12001 County Rd 3.

CARRIED

ii) Pedestrian Cross walk



THAT Council support the citizen request for a Pedestrian Crosswalk Level 2

Type C at the intersection of St. Lawrence St (County Rd 38) and Wintonia

Drive.

CARRIED

d) Waste Management – NIL

e) Planning Building and Enforcement – NIL

f) Recreation and Culture

i) Community Grants

Resolution No. 10 Moved by Councillor Thompson

Seconded by Councillor Annable

That Council approve that the Chesterville Kayak Club and Chesterville

Farmers Market/Waterfront Market Committee each be awarded a $400

Community Grant based on the April 1st intake deadline.

CARRIED

ii) Facilities Lead Hand Hiring

Resolution No. 11 Moved by Councillor Annable

Seconded by Councillor Thompson

That Council accept the recommendation of the Facilities Lead Hand Hiring

Committee and approve the hiring of Lee Bowers as Facilities Lead Hand, as

per offer of employment dated April 11, 2019.

CARRIED

g) Fire – NIL

h) CAO – NIL


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i) Clerk – NIL

7. Tenders and Quotations

a) Pulverizing Tender



THAT the Council of the Township of North Dundas accept the Tender for

Pulverizing from Greenwood Paving at the total bid of $39,324.00 H.S.T included.

CARRIED

b) Surface Treatment Tender



THAT the Council of the Township of North Dundas accept the Surface Treatment

Tender from Smith Construction for the amount of $646,380.00 excluding HST.

CARRIED

c) Water Monitoring Extension



THAT Council accept the quotation from Golder Associates dated April 5, 2019,

extending the contract for Ground Water Monitoring at the two Landfill Sites, for

one year commencing January 1st, 2019 in the amount of $53,700.00 plus

applicable taxes.

CARRIED

8. By-laws

a) Bylaw No. 2019-25 Enforcement Employment Contract



That By-law 2019-25, being a By-law of the Corporation of the Township of North

Dundas to authorize the execution of an agreement with Brent Mattice for Senior

Municipal By-law Enforcement Services within the Municipality as per the terms of

the offer of employment dated April 23, 2019 be read and passed in Open Council

signed and sealed this 23rd day of April, 2019.

CARRIED

9. Consent Agenda - NIL


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10. Boards and Committees

a) SDG County Council

Mayor Fraser reviewed highlights of the County Council meeting held April 15th,

noting the unexpected funding of $725,000 from the Province. Deputy Mayor

Armstrong reiterated the $725,000 is intended as a one-time funding to help

modernize service delivery.



THAT Council receive and file the SDG Council News dated April, 2019.

CARRIED

11. Key Information

a) CAO – Chesterville Medical Clinic space: CAO Rutley advised Dr. Bart Steele

intends to relocate Nation River Health Clinic to Winchester. Three options were

provided to Council relating to the medical equipment and clinic space. Council agreed

to retain the medical equipment and offer the clinic to the Seaway Valley Community

Health Centre and or a new/relocating physician.

b) Public Works – Township Road Tour: Council agreed to meet Sunday, April 26th at

7:30 a.m. at the Municipal office.

12. Motions and Notices of Motions – NIL

13. Petitions – NIL

14. Council Comments and Concerns – NIL

15. Unfinished Business – NIL

16. Closed Session –NIL

17. Open Session – NIL


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18. Ratification By-law



THAT By-law No. 2019-26 to adopt, confirm and ratify matters dealt with by resolution,

be read and passed in Open Council, signed and sealed this 23rd day of April, 2019.

CARRIED

19. Adjournment by Resolution



THAT Council adjourn to the call of the chair at 8:35 p.m.

CARRIED

______________________ ____________________

Mayor Clerk


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BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

AUDIT FINAL REPORT TO THE COUNCIL

May 14, 2019

CORPORATION OF THE TOWNSHIP OF NORTH DUNDAS

BDO Canada LLP - Annik Blanchard, CPA, CA.

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Audit Final Report for Corporation of the Township of North Dundas For the year ended December 31, 2018

1

TABLE OF CONTENTS

SUMMARY ................................................................................................................................................................................................................... 2

AUDIT FINDINGS ......................................................................................................................................................................................................... 5

INTERNAL CONTROL MATTERS ................................................................................................................................................................................. 6

OTHER REQUIRED COMMUNICATIONS ....................................................................................................................................................................... 7

APPENDICES ............................................................................................................................................................................................................... 8


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2

SUMMARY

Status of the Audit

As of the date of this report, we have substantially completed our audit of the 2018 financial statements, pending completion of the following items:

Receipt of signed management representation letter

Subsequent events review through to financial statement approval date

Approval of financial statements by the Council

We conducted our audit in accordance with Canadian generally accepted auditing standards. The objective of our audit was to obtain reasonable, not absolute, assurance about whether the financial statements are free from material misstatement.

The scope of the work performed was substantially the same as that described in our Planning Report to the Council dated February 11, 2019.

Materiality

As communicated to you in our Planning Report to the Council, preliminary materiality was $240,000. Final materiality remained unchanged from our preliminary assessment

Audit Findings

Our audit focused on the risks specific to your business and key accounts. Our discussion points below focus on areas of significant risks of material misstatement, or the following items:

Revenue recognition Liability for contaminated sites Management override of controls

Our audit and therefore this report will not necessarily identify all matters that may be of interest to the Council in fulfilling its responsibilities. This report has been prepared solely for the use of the Council and should not be distributed without our prior consent. Consequently, we accept no responsibility to a third party that uses this communication.


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3

Internal Control Matters

We are required to report to you in writing, any significant deficiencies in internal control that we have identified. The specifics of this communication are included in our report below. No control deficiencies were noted that, in our opinion, are of significant importance to discuss with those charged with governance.

Independence

Our annual letter confirming our independence was previously provided to you. We know of no circumstances that would cause us to amend the previously provided letter.

Adjusted and unadjusted Differences

We have disclosed all significant adjusted and unadjusted differences identified through the course of our audit engagement. Each of these items has been discussed with management.

Management has determined that the unadjusted differences are immaterial both individually and in aggregate to the financial statements taken as a whole. Should the Council agree with this assessment, we do not propose further adjustments.

For purposes of our discussion, a summary of adjusted and unadjusted differences omissions has been presented in Appendix A.


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4

Management Representations

During the course of our audit, management made certain representations to us. These representations were verbal or written and therefore explicit, or they were implied through the financial statements. Management provided representations in response to specific queries from us, as well as unsolicited representations. Such representations were part of the evidence gathered by us to be able to draw reasonable conclusions on which to base our audit opinion. These representations were documented by including in the audit working papers memoranda of discussions with management and written representations received from management.

Fraud Discussion

Through our planning process, and current and prior years’ audits, we have developed an understanding of your oversight processes. We are not currently aware of any fraud affecting the Township.

If you are aware of changes to processes or are aware of any instances of actual, suspected or alleged fraud affecting the Township since our discussions held at planning, we request that you provide us with this information.

Please refer to the Auditor’s Responsibilities for Detecting Fraud in the Planning Report to the Council.


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5

AUDIT FINDINGS

SIGNIFICANT RISKS OF MATERIAL MISSTATEMENT

RISKS NOTED AUDIT FINDINGS

Revenue recognition

Canadian Auditing Standards require the audits to include a significant risk with regards to revenue recognition.

We reviewed the taxes receivable listing and assessed the reasonability of the allowance for doubtful accounts. We concluded that the allowance recorded was reasonable.

In addition, we sent confirmations to residents to ensure the existence of outstanding balances. Based on the confirmations, we concluded that the outstanding balances existed since no discrepancies were noted.

Liability for contaminated sites

There are significant estimates used to determine the liability for contaminated sites.

We reviewed the analysis performed by management to identify the sites that are affected by this Standard. Based on this analysis, we concluded that there are some sites affected by this Standard but there is no liability needed to be recorded since those sites are in productive use.

Management override of controls

Management override of controls is a standard risk in all audits.

We reviewed the journal entries recorded during the year and performed audit work to evaluate the risk of fraud. We concluded that there were no instances of fraud.

As part of our ongoing communications with you, we are required to have a discussion on our views about significant qualitative aspects of the Township's accounting practices, including accounting policies, accounting estimates and financial statement disclosures. In order to have a frank and open discussion, these matters will be discussed verbally with you. A summary of the key discussion points are as follows:


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6

INTERNAL CONTROL MATTERS

During the course of our audit, we performed the following procedures with respect to the Township’s internal control environment:

Documented operating systems to assess the design and implementation of control activities that were relevant to the audit.

Discussed and considered potential audit risks with management.

The results of these procedures were considered in determining the extent and nature of substantive audit testing required.

We are required to report to you in writing, significant deficiencies in internal control that we have identified during the audit. A significant deficiency is defined as a deficiency or combination of deficiencies in

internal control that, in the auditor's professional judgment, is of sufficient importance to merit the attention of those charged with governance.

As the purpose of the audit is for us to express an opinion on the Township’s financial statements, our audit cannot be expected to disclose all matters that may be of interest to you. As part of our work, we considered internal control relevant to the preparation of the financial statements such that we were able to design appropriate audit procedures. This work was not for the purpose of expressing an opinion on the effectiveness of internal control.

Although no control deficiencies were noted that, in our opinion, are of significant importance to discuss with those charged with governance, we have issued a management letter which can be found in Appendix B.


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7

OTHER REQUIRED COMMUNICATIONS

Potential effect on the financial statements of any material risks and exposures, such as pending litigation, that are required to be disclosed in the financial statements.

•BDO Response: There are instances of claims but it is too early to determine the outcome as such no liability has been recorded in the financial statements.

Material uncertainties related to events and conditions that may cast significant doubt on the entity's ability to continue as a going concern.

•BDO Response: None noted

Disagreements with management about matters that, individually or in the aggregate, could be significant to the entity's financial statements or our audit report.


Matters involving non-compliance with laws and regulations.


Significant related party transactions that are not in the normal course of operations and which involve significant judgments made by management concerning measurement or disclosure.


Management consultation with other accountants about significant auditing and accounting matters.


Other Matters


Professional standards require independent auditors to communicate with those charged with governance certain matters in relation to an audit. In addition to the points communicated within this letter, the attached table summarizes these additional required communications.


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8

APPENDICES

Appendix A: Adjusted and unadjusted differences

Appendix B: Management letter

Appendix C: BDO resources


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9

APPENDIX A: ADJUSTED AND UNADJUSTED DIFFERENCES


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Township of North Dundas 0.10Year End: December 31, 2018 Prepared by Detail Rev Gen Rev Quality RevJournal Entries FPG 04/01/2019 PRG 04/11/2019 AJB 04/13/2019Date: 01/01/2018 To 12/31/2018 4th Level Rev Tax Rev IS Audit Rev Other Rev

Number Date Name Account No Reference Annotation Debit Credit Recurrence Misstatement

1 12/31/2018 Landfill Closure And Post Closure Costs 1-1-1450-1200 HH.02 8,077.00

1 12/31/2018 Landfill Closure & Post-Closure Costs 1-2-1400-1202 HH.02 8,077.00

1 12/31/2018 General Working Funds 1-3-2000-8010 HH.02 8,077.00

1 12/31/2018 Landfill Obligations 1-5-4020-7811 HH.02 8,077.00

To adjust the value of the

landfill obligation

2 12/31/2018 Transfer - Interest on Reserve and Reserve Fund2900 UU1.03 21,053.83

2 12/31/2018 Interest on Reserve and Reserve Fund 5500 UU1.03 21,053.83

To record the interest income on

the reserve and reserve funds.

3 12/31/2018 Equipment 1015 U.02 111,536.22

3 12/31/2018 Acc. Amort. - Equipement 1016 U.02 111,536.22

To adjust the equipment opening

balance for the bunker suits and agree opening balances of the equipment to prior year.

4 12/31/2018 Capital Expenditures reclassified in Cap Assets 9999 U.02-3 2,218,920.87

4 12/31/2018 Investment in Tangible Capital Assets 1-6-9900-9900 U.02-3 2,218,920.87

To reclassify the adjustments to

the capital expenditures from an equity account to a contra account.

5 12/31/2018 Roads Infrastructure 1035 U.02 76,400.25

5 12/31/2018 Acc. Amort. - Roads 1036 U.02 2,539.64

5 12/31/2018 Amortization Expense - Transportation 5002 U.02 2,539.64

5 12/31/2018 SELF CONSTRUCTION REVENUE 1-5-3101-8003 U.02 76,400.25

To adjust self consructed roads

per modified capital asset spreadsheet.

6 12/31/2018 Payroll Clearing Account 1-2-1200-1023 CC.09 23,575.16

6 12/31/2018 Employer Payroll Taxes 1-5-1200-1110 CC.09 5,893.79




To account for source deduction

payable at year end for pay period 1.

7 12/31/2018 Payroll Clearing Account 1-2-1200-1023 CC.09 10,881.40





To account for source deduction

payable at year end for pay period 2.

8 12/31/2018 Amortization Expense - Transportation 5002 U.02 <ROAD S 175,831.14

8 12/31/2018 Acc. Amort. - Road Surface 1-6-3101-3150 U.02 <ROAD S 175,831.14

8 12/31/2018 Road Surface - Amortization Expense 1-7-3101-5310 U.02 <ROAD S 175,831.14

8 12/31/2018 Road Surface - Amortization Expense 1-7-3101-5310 U.02 <ROAD S 175,831.14

To adjust amortization on Van camp

road based on 15 years useful life. (line 3 and 4 for financial statement purposes)

2,832,723.65 2,832,723.65

Net Income (Loss) 717,318.52

05/08/2019

1:04 PM Page 1


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11

SUMMARY OF UNADJUSTED DIFFERENCES The following is a summary of uncorrected misstatements noted during the course of our audit engagement:

Debit (Credit)

Assets Liabilities Net assets Surplus

Estimate of WSIB future claims $ $ (115,678) $ 55,354 $ 60,324

Total Unadjusted Differences $ $ (115,678) $ 55,354 $ 60,324


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12

APPENDIX B: MANAGEMENT LETTER


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Tel: 613-237-9331 BDO Canada LLP Fax: 613-237-9779 180 Kent Street www.bdo.ca Suite 1700 www.bdo.ca Ottawa, Ontario

K1P 0B6

BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

May 14, 2019


636 St Lawrence Street Winchester, ON K0C 2K0

Dear Mr. Gareau, CPA, CA, AMCT

During the course of our audit of the financial statements of Township of North Dundas for the year ended December 31, 2018, we identified matters which may be of interest to management. The objective of an audit is to obtain reasonable assurance whether the financial statements are free of any material misstatement and it is not designed to identify matters that may be of interest to management in discharging its responsibilities. Accordingly an audit would not usually identify all such matters.

The responsibility for producing financial statements and ensuring adequate internal controls and sound business practices is the responsibility of the Board of Directors through management and is a part of management's overall responsibility for the ongoing activities of the township. Policies and procedures developed by the township to safeguard its assets and to provide reasonable assurance that errors and irregularities or illegal acts are promptly identified, must be properly monitored to ensure that all staff are complying with the guidelines provided. Where we determined, from our testing, that there exists a need for improvement in existing systems of internal control or if we detected that the township's staff are not complying with the critical accounting policies and procedures provided by management, we increased our year-end testing of account balances to ensure that audit risk was kept to an appropriately low level.

The comments and concerns expressed herein did not have a material effect on the township's financial statements and, as such, our opinion thereon was without reservation. However, in order for the township to ensure the safeguarding of its assets and the accuracy of its records, we believe our comments and concerns should be taken into consideration by management. Our comments are not intended to reflect upon the honesty or competence of the township's employees.

The matters we have identified are discussed in Appendix 1.

This communication is prepared solely for the information of management and is not intended for any other purposes. We accept no responsibility to a third party who uses this communication.

We would like to express our appreciation for the cooperation and assistance which we received during the course of our audit from John Gareau and Johanna Barkley.


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K1P 0B6

We shall be pleased to discuss with you further any matters mentioned in this report at your convenience.

Yours truly,

Annik Blanchard, CPA, CA Partner BDO Canada LLP Chartered Professional Accountants, Licensed Public Accountants


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K1P 0B6

Appendix 1

Payroll deductions accrual During the course of our audit, we noted that source deductions were not accrued for pay periods which covered two year-ends (i.e. 2018 and 2019). We recommend that source deductions are reviewed at year-end to ensure proper cut-off.

HST During the course of the audit, we have found some instances where the Township could have claimed more HST than they have. Since HST rules for Townships are very complex and our HST specialists have experience with recovery opportunities in other municipalities, we recommend that the Township meet with our HST team. The initial meeting is complimentary and any recovery services work that would follow up are done on a contingency fee basis so at no risk nor out of pocket costs for the Township.

Point carry-over from 2017: Whistle blower policy There are a number of ethical and legal reasons for an organization to have a strong whistle blower policy. Having a clearly defined policy not only encourages whistle blowing, but the guidelines outlined in the policy protect both the employee and the employer should a situation arise.

We recommend that the Township adopt a whistle blower policy in order to strengthen its control environment surrounding potential fraud or illegal acts. If any employee reasonably believes that some policy, practice or activity of the Township is in violation of law, they would be protected when reporting such activity. We consider this to be best-practice for larger organizations.


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APPENDIX C: BDO RESOURCES

BDO is a leading provider of professional services to clients of all sizes in virtually all business sectors. Our team delivers a comprehensive range of assurance, accounting, tax, and advisory services, complemented by a deep industry knowledge gained from nearly 100 years of working within local communities. As part of the global BDO network, we are able to provide seamless and consistent cross-border services to clients with global needs. Commitment to knowledge and best practice sharing ensures that expertise is easily shared across our global network and common methodologies and information technology ensures efficient and effective service delivery to our clients.

Outlined below is a summary of certain BDO resources, which may be of interest to the Council.

BDO also hosts a number of live and web-based events throughout the year. Many of our events are eligible for professional development hours (MyPDR) for individuals with a financial professional designation.

A comprehensive list of events is available at:

• https://www.bdo.ca/events/

EVENTS

PSAS PUBLICATIONS

PSAS PUBLICATIONS BDO’s national department issues a number of publications on PSAS.

• Public Sector Accounting Standards Annual Update • A Guide to Financial Instruments in the Public Sector • PSAB at a Glance Series of Publications

For additional information, please refer to the following link:

• https://www.bdo.ca/en-ca/services/assurance-and-accounting/a-a-knowledge-centre/psas/


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Corporation of the Township of North DundasFinancial StatementsFor the year ended December 31, 2018

Contents

Management's Responsibility for the Financial Statements 2

Independent Auditor's Report 3 - 4

Financial Statements

Statement of Financial Position 5

Statement of Operations 6

Statement of Changes in Net Financial Assets 7

Statement of Cash Flows 8

Summary of Significant Accounting Policies 9 - 10

Notes to Financial Statements 11 - 22

DRAFT


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Management's Responsibility for the Financial Statements

The accompanying financial statements are prepared in accordance with Canadian public sectoraccounting standards.

The financial statements are the responsibility of management and have been approved by themunicipal council.

To assess certain facts and operations, management has made estimates based on its bestjudgment of the situation and by taking into account materiality.

Management is responsible for maintaining appropriate internal control and accounting systemsthat provide reasonable assurance that the Township's policies are adopted, that its operationsare carried out in accordance with the appropriate laws and authorizations, that its assets areadequately safeguarded, and that the financial statements are based on reliable accountingrecords.

The Township's power and responsibilities are exercised by the municipal council.

The responsibilities of the municipal council include overseeing financial reporting andpresentation procedures, which includes reviewing and approving the financial statements.

The independent auditor, BDO Canada LLP, has audited the financial statements and presentedthe following report.

Angela Rutley John Gareau, CPA, CAChief Administrative Officer Treasurer

Winchester, OntarioReport date

2

DRAFT


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Independent Auditor's Report

To the members of council, inhabitants and ratepayers of theCorporation of the Township of North Dundas

OpinionWe have audited the financial statements of Corporation of the Township of North Dundas ("theTownship"), which comprise the statement of financial position as at December 31, 2018, andthe statements of operations, changes in net financial assets and cash flows for the year thenended, and notes to the financial statements, including a summary of significant accountingpolicies.

In our opinion, the accompanying financial statements present fairly, in all material respects,the financial position of the Township as at December 31, 2018, and the results of its operationsand its cash flows for the year then ended in accordance with Canadian public sector accountingstandards.

Basis for OpinionWe conducted our audit in accordance with Canadian generally accepted auditing standards. Ourresponsibilities under those standards are further described in the Auditor’s Responsibilities forthe Audit of the Financial Statements section of our report. We are independent of theTownship in accordance with the ethical requirements that are relevant to our audit of thefinancial statements in Canada, and we have fulfilled our other ethical responsibilities inaccordance with these requirements. We believe that the audit evidence we have obtained issufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance for the FinancialStatementsManagement is responsible for the preparation and fair presentation of these financialstatements in accordance with Canadian public sector accounting standards, and for suchinternal control as management determines is necessary to enable the preparation of financialstatements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Township’sability to continue as a going concern, disclosing, as applicable, matters related to goingconcern and using the going concern basis of accounting unless management either intends toliquidate the Township or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Township’s financial reportingprocess.

Auditor’s Responsibilities for the Audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue anauditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, butis not a guarantee that an audit conducted in accordance with Canadian generally acceptedauditing standards will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if, individually or in the aggregate, theycould reasonably be expected to influence the economic decisions of users taken on the basis ofthese financial statements.

3

DRAFT


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As part of an audit in accordance with Canadian generally accepted auditing standards, weexercise professional judgment and maintain professional skepticism throughout the audit. Wealso: • Identify and assess the risks of material misstatement of the financial statements,

whether due to fraud or error, design and perform audit procedures responsive to thoserisks, and obtain audit evidence that is sufficient and appropriate to provide a basis forour opinion. The risk of not detecting a material misstatement resulting from fraud ishigher than for one resulting from error, as fraud may involve collusion, forgery,intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the Township’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management.

• Conclude on the appropriateness of management’s use of the going concern basis ofaccounting and, based on the audit evidence obtained, whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Township’sability to continue as a going concern. If we conclude that a material uncertainty exists,we are required to draw attention in our auditor’s report to the related disclosures inthe financial statements or, if such disclosures are inadequate, to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditor’sreport. However, future events or conditions may cause the Township to cease tocontinue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements,including the disclosures, and whether the financial statements represent the underlyingtransactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, theplanned scope and timing of the audit and significant audit findings, including any significantdeficiencies in internal control that we identify during our audit.

Chartered Professional Accountants, Licensed Public Accountants

Ottawa, OntarioReport date

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Corporation of the Township of North DundasStatement of Financial Position

December 31 2018 2017

Financial assetsCash $ 9,281,776 $ 8,071,834Investments (Note 1) 2,200,402 2,172,337Taxes receivable 1,988,407 1,745,636Accounts receivable 1,136,387 1,129,511Long-term receivables (Note 2) 83,793 369,148

14,690,765 13,488,466

LiabilitiesAccounts payable and accrued liabilities 1,070,266 1,168,127Other current liabilities 467,679 420,705Landfill closure and post-closure (Note 3) 1,763,879 1,755,802Deferred revenue (Note 5) 1,266,225 1,035,345Net long-term liabilities (Note 6) 1,097,255 1,230,569

5,665,304 5,610,548

Net financial assets 9,025,461 7,877,918

Non-financial assetsTangible capital assets (Note 7) 53,504,339 53,942,859Prepaid expenses 46,190 51,374Inventory 62,104 49,668

53,612,633 54,043,901

Accumulated surplus (Note 12) $62,638,094 $ 61,921,819

Commitments (Note 14)Contingency (Note 15)

On behalf of the council:

Mayor Councillor

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements.5

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Corporation of the Township of North DundasStatement of Operations

For the year ended December 31

2018Budget

(Note 13)2018

Actual2017

Actual

RevenuesTaxation $ 6,174,122 $ 6,191,243 $ 5,983,097User charges 4,107,525 3,950,992 3,917,108Government transfers Government of Canada 465,027 477,194 370,557 Province of Ontario 1,206,032 1,231,785 1,038,889 Other municipalities 9,000 9,440 7,765Other revenues (Note 8) 363,038 525,352 467,455

12,324,744 12,386,006 11,784,871

Expenses (Note 9)General government 1,461,291 1,443,778 1,445,006Environmental services 2,776,558 2,883,308 2,510,541Planning and development 561,852 497,376 417,070Protection services 1,273,916 1,127,357 989,204Recreation and cultural services 2,077,604 2,056,520 2,122,688Transportation services 3,658,711 3,705,255 3,659,897

11,809,932 11,713,594 11,144,406

OtherObligatory reserve funds revenue

recognized (Note 5) 72,600 43,863 166,616

Annual surplus 587,412 716,275 807,081

Accumulated surplus, beginning of the year 61,921,819 61,921,819 61,114,738

Accumulated surplus, end of the year $ 62,509,231 $62,638,094 $ 61,921,819


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Corporation of the Township of North DundasStatement of Changes in Net Financial Assets

For the year ended December 31

2018Budget

(Note 13)2018

Actual2017

Actual

Annual surplus $ 587,412 $ 716,275 $ 807,081

Acquisition of tangible capital assets (3,581,002) (2,142,521) (2,054,109)Amortization of tangible capital assets 2,524,470 2,524,470 2,477,269Loss (gain) on disposal of tangible capital

assets - 38,738 (114,390)Proceeds on disposal of tangible capital assets 3,000 17,833 211,349

(466,120) 1,154,795 1,327,200

Increase in inventory - (12,436) (34,823)Decrease (increase) in prepaid expenses - 5,184 (4,370)

- (7,252) (39,193)

Net change in net financial assets (466,120) 1,147,543 1,288,007

Net financial assets, beginning of the year 7,877,918 7,877,918 6,589,911

Net financial assets, end of the year $ 7,411,798 $ 9,025,461 $ 7,877,918


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Corporation of the Township of North DundasStatement of Cash Flows

For the year ended December 31 2018 2017

Operating transactionsAnnual surplus $ 716,275 $ 807,081Items not affecting cash:

Amortization of tangible capital assets 2,524,470 2,477,269Loss (gain) on disposal of tangible capital assets 38,738 (114,390)

3,279,483 3,169,960Changes in non-cash operating balances:

Increase in taxes receivable (242,771) (222,967)Increase in accounts receivable (6,876) (161,022)Decrease in long-term receivables 285,355 50,556Decrease in accounts payable and accrued liabilities (97,861) (32,318)Increase in other current liabilities 46,974 57,902Increase (Decrease) in landfill closure and post-closure 8,077 (85,306)Increase (decrease) in deferred revenue 230,880 (7,355)Increase in inventory (12,436) (34,823)Decrease (increase) in prepaid expenses 5,184 (4,370)

3,496,009 2,730,257

Capital transactionsAcquisition of tangible capital assets (2,142,521) (2,054,109)Proceeds on disposal of tangible capital assets 17,833 211,349

(2,124,688) (1,842,760)

Investing transactionsChange in investments (28,065) (18,430)

Financing transactionsRepayment of long-term liabilities (133,314) (133,312)

Net increase in cash 1,209,942 735,755

Cash, beginning of the year 8,071,834 7,336,079

Cash, end of the year $ 9,281,776 $ 8,071,834


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Corporation of the Township of North DundasSummary of Significant Accounting Policies

December 31, 2018

Nature and Purpose ofthe Entity

The Corporation of the Township of North Dundas (the "Township")was created through provincial legislation and commencedoperations on January 1, 1998. The Township is responsible forproviding municipal services such as community services,emergency and protective services including police and fire andpublic works including roads, sewers and wastewater, drinkingwater, garbage and recycling.

Basis of Accounting The financial statements have been prepared in accordance withCanadian public sector accounting standards.

Use of Estimates The preparation of financial statements requires management tomake estimates and assumptions that affect the reported amountsof assets and liabilities at the date of the statement of financialposition, and the reported amounts of revenues and expensesduring the reporting year. The amounts that include estimates arethose relating to tangible capital assets as well as those relating tothe landfill closure and post-closure.

Revenue Recognition Taxes are recorded at estimated amounts when they meet thedefinition of an asset, have been authorized and the taxable eventoccured. For property taxes, the taxable event is the year forwhich the tax is levied. Taxes receivable are recognized net of anallowance for anticipated uncollectable amounts.

Government transfers are recognized as revenue in the financialstatements when the transfer is authorized and all eligibilitycriteria are met, except to the extent that transfer stipulationsgive rise to an obligation that meets the definition of a liability.Transfers are recognized as deferred revenue when transferstipulations give rise to a liability. Transfer revenue is recognizedin the statement of operations as the stipulation liabilities aresettled.

Charges for sewer and water usage are recorded as user charges.Connection fee revenues are recognized when the connection hasbeen established.

Interest income earned on available funds, other than obligatoryreserve funds, are reported as revenue in the year earned.Investment income earned on obligatory reserve funds is addedback to the reserve fund balance and forms part of the deferredrevenue balance.

Sales of services, included in user charges, are recognized on anaccrual basis, as the services are rendered.

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Counties and SchoolBoards

The Township collects taxation revenue on behalf of the schoolboards and the United Counties of Stormont, Dundas andGlengarry. The taxation, other revenue, expenses, assets andliabilities with respect to the operations of the school boards andthe United Counties of Stormont, Dundas and Glengarry are notreflected in these financial statements.

Deferred Revenue Revenues restricted by legislation, regulation or agreement andnot available for general municipal purposes are reported asdeferred revenue on the statement of financial position. Therevenue is recognized on the statement of operations in the yearin which it is used for the specified purpose.

Inventory Inventory of goods not held for resale is measured at cost. Cost isdetermined on a first in, first out basis.

Tangible Capital Assets Tangible capital assets are stated at cost less accumulatedamortization. Cost includes all costs directly attributable toacquisition or construction of the tangible capital asset includingtransportation costs, installation costs, design and engineeringfees, legal fees and site preparation costs. Contributed tangiblecapital assets are recorded at fair value at the time of thedonation, with a corresponding amount recorded as revenue.Amortization is provided on the basis of their useful lives using thestraight-line method as follows:

Land improvements 15 to 75 yearsBuildings 15 to 50 yearsRoads, sidewalks and bridges 7 to 75 yearsEquipment, furniture and machinery 3 to 30 yearsWater infrastructure 20 to 100 yearsSewer infrastructure 75 to 100 yearsVehicles 7 to 20 years

Landfill sites are amortized using the units of production methodbased upon capacity used during the year.

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1. Investments2018 2017

Guaranteed investment certificates, 2.15% to 3.47%,maturing no later than December 2023. $ 128,349 $ 126,191

Mutual funds 2,072,053 2,046,146

$ 2,200,402 $ 2,172,337

2. Long-Term Receivables2018 2017

Mortgage receivable, 3.5%, due July 2021, receivable byannual instalments of $27,000, principal plus interest

$ 83,793 $ 109,840

Property taxes - 617,166Allowance for doubtful accounts - (357,858)

$ 83,793 $ 369,148

The principal payments receivable for the next three years amount to: 2019, $26,968; 2020,$27,920; 2021, $28,905.

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Corporation of the Township of North DundasNotes to Financial Statements

December 31, 2018

3. Landfill Closure and Post-Closure

The Environmental Protection Act sets out the regulatory requirements to properly closeand maintain all active and inactive landfill sites. Under environmental law, there is arequirement for closure and post-closure care of solid waste landfill sites. Thisrequirement is to be provided for over the estimated remaining life of the landfill sitebased on usage.

Landfill closure and post-closure care requirements have been defined in accordance withindustry standards and include final covering and landscaping of the landfill, pumping ofgroundwater and leachates from the site, ongoing environmental monitoring, siteinspection and maintenance and reporting to the Ministry. The reported liability is basedon estimates and assumptions with respect to events extending over a 30 year period usingthe best information available to management. Future events may result in significantchanges to the estimated total expenses, capacity used or total capacity and the estimatedliability, and would be recognized prospectively, as a change in estimate, when applicable.

2018 2017Total

estimatedexpenses

Accruedliabilities

Accruedliabilities

Boyne landfill site $ 1,419,780 $ 1,419,780 $ 1,411,703Mountain landfill site 344,099 344,099 344,099

$ 1,763,879 $ 1,763,879 $ 1,755,802

The estimated remaining capacity of the landfill sites, being a percentage of the totalestimated capacity and the estimated remaining life of the sites are indicated below. Theestimated number of years for post-closure care is also indicated.

% ofremaining

capacityRemaining

lifePost-closure

period

Boyne landfill site - - 25Mountain landfill site - - 25

4. Municipal Debt

As issuer, the Township is contingently liable for payment of the long-term liabilities withrespect to tile drainage and shore-line property assistance loans in the amount of $100,520(2017 - $149,943) which are not reported on the Statement of Financial Position.

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5. Deferred Revenue2018 2017

Obligatory Reserve FundsDevelopment charges $ 751,075 $ 568,864Recreational land 226,753 216,187Federal Gas Tax 6,655 5,581Ontario Community Infrastructure Fund (OCIF) 1,818 759

OtherBuilding code act 231,137 189,500Deposits 48,787 54,454

$ 1,266,225 $ 1,035,345

The net change during the year in the restricted deferred revenue balance is made up of thefollowing:

Developmentcharges

Recreationalland

Federal GasTax OCIF

Deferred revenue,beginning of the year $ 568,864 $ 216,187 $ 5,581 $ 759

Restricted funds receivedduring the year 212,669 6,241 358,286 142,632

Interest earned 13,405 4,325 892 1,059Revenue recognized during

the year (43,863) - (358,104) (142,632)

$ 751,075 $ 226,753 $ 6,655 $ 1,818

6. Net Long-Term Liabilities2018 2017

Loan, 1.52%, due April 2022, payable by monthlyinstalments of $4,309, principal plus interest (LED streetlight conversion). $ 172,344 $ 224,047

Loan, 2.24%, due April 2030, payable by monthlyinstalments of $3,475, principal plus interest (Winchesterarena slab). 472,583 514,282

Loan, 2.24%, due April 2030, payable by monthlyinstalments of $3,326, principal plus interest (Chestervillearena upgrades). 452,328 492,240

$ 1,097,255 $ 1,230,569

The principal payments for the next five years amount to: 2019, $133,313; 2020, $133,313;2021, $133,313; 2022, $98,845; 2021, $81,610.

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7. Tangible Capital Assets

2018

Land

Landimprovements

and landfillsites Buildings

Roads,sidewalks and

bridges

Equipment,furniture and

machinery

Cost, beginning of year $ 2,367,115 $ 7,804,216 $ 8,949,438 $ 37,564,407 $ 4,420,007Acquisitions of tangible

capital assets 71 97,103 173,075 1,000,957 134,348Disposals of tangible capital

assets - - - (310,966) -

Cost, end of year 2,367,186 7,901,319 9,122,513 38,254,398 4,554,355

Accumulated amortization, beginning of year - 2,538,487 3,699,459 17,181,706 2,815,076Amortization of tangible

capital assets - 211,506 226,988 1,215,903 207,079Disposals of tangible capital

assets - - - (255,967) -

Accumulated amortization, end of year - 2,749,993 3,926,447 18,141,642 3,022,155

Net carrying amount, end of year $ 2,367,186 $ 5,151,326 $ 5,196,066 $ 20,112,756 $ 1,532,200

Waterinfrastructure

Sewerinfrastructure Vehicles Total

Cost, beginning of year $ 19,813,056 $ 5,189,597 $ 4,131,059 $ 90,238,895Acquisitions of tangible capital assets 70,346 116,482 550,139 2,142,521Disposals of tangible capital assets (4,469) - (176,126) (491,561)

Cost, end of year 19,878,933 5,306,079 4,505,072 91,889,855

Accumulated amortization, beginning of year 6,132,421 1,388,243 2,540,644 36,296,036

Amortization of tangible capital assets 412,083 53,280 197,631 2,524,470Disposals of tangible capital assets (2,897) - (176,126) (434,990)

Accumulated amortization, end of year 6,541,607 1,441,523 2,562,149 38,385,516

Net carrying amount, end of year $ 13,337,326 $ 3,864,556 $ 1,942,923 $ 53,504,339

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7. Tangible Capital Assets (continued)

2017

Land

Landimprovements

and landfillsites Buildings

Roads,sidewalks and

bridges

Equipment,furniture and

machinery

Cost, beginning of year $ 2,367,115 $ 7,532,149 $ 8,749,418 $ 36,804,128 $ 4,134,895Acquisitions of tangible

capital assets - 272,067 200,020 868,599 341,080Disposals of tangible capital

assets - - - (108,320) (55,968)

Cost, end of year 2,367,115 7,804,216 8,949,438 37,564,407 4,420,007

Accumulated amortization, beginning of year - 2,325,414 3,478,477 16,091,733 2,597,356Amortization of tangible

capital assets - 213,073 220,982 1,178,019 217,720Disposals of tangible capital

assets - - - (88,046) -

Accumulated amortization, end of year - 2,538,487 3,699,459 17,181,706 2,815,076

Net carrying amount, end of year $ 2,367,115 $ 5,265,729 $ 5,249,979 $ 20,382,701 $ 1,604,931

Waterinfrastructure

Sewerinfrastructure Vehicles Total

Cost, beginning of year $ 19,817,577 $ 5,099,129 $ 4,115,199 $ 88,619,610Acquisitions of tangible capital assets - 90,468 281,875 2,054,109Disposals of tangible capital assets (4,521) - (266,015) (434,824)

Cost, end of year 19,813,056 5,189,597 4,131,059 90,238,895

Accumulated amortization, beginning of year 5,725,369 1,335,396 2,602,887 34,156,632

Amortization of tangible capital assets 409,507 52,847 185,121 2,477,269Disposals of tangible capital assets (2,455) - (247,364) (337,865)

Accumulated amortization, end of year 6,132,421 1,388,243 2,540,644 36,296,036

Net carrying amount, end of year $ 13,680,635 $ 3,801,354 $ 1,590,415 $ 53,942,859

The book value of tangible capital assets not being amortized because they are under construction is $592,515(2017 - $385,421).

8. Other Revenues2018

Budget2018

Actual2017

Actual

Donations $ 1,250 $ 45,485 $ 82,255Interest and penalties on taxes 280,000 304,929 278,274Interest income 81,788 174,938 106,926

$ 363,038 $ 525,352 $ 467,455

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9. Expenses by Object

Total expenses for the year reported on the statement of operations are as follows:

2018 2017

Amortization of tangible capital assets $ 2,524,470 $ 2,477,269Contracted services 1,553,555 1,615,764Contributions to other organizations 13,400 66,652Loss (gain) on disposal of tangible capital assets 38,738 (114,390)Materials 3,189,743 3,040,859Rents and financial expenses 188,874 189,247Salaries, wages and benefits 4,204,814 3,869,005

$11,713,594 $ 11,144,406

10. Pension Agreement

The Township is an employer member of the Ontario Municipal Employees RetirementSystem (OMERS), which is a multi-employer, defined benefit pension plan. The Board ofTrustees, representing plan members and employers, is responsible for overseeing themanagement of the pension plan, including investment of the assets and administration ofthe benefits. The Township has adopted defined contribution plan accounting principles forthis Plan because insufficient information is available to apply defined benefit planaccounting principles. The Township records as pension expense the current service cost,amortization of past service costs and interest costs related to the future employercontributions to the Plan for past employee service.

OMERS provides pension services to almost 500,000 active and retired members andapproximately 1,000 employers. Each year an independent actuary determines the fundingstatus of the OMERS Primary Pension Plan (the Plan) by comparing the fair market value ofthe invested assets to the estimated present value of all pension benefits that membershave earned to date. The most recent actuarial valuation of the Plan was conducted atDecember 31, 2018. The results of this valuation disclosed total actuarial liabilities of$100,081 million in respect of benefits accrued for service with fair market assets at thatdate of $95,890 million indicating an actuarial deficit of $4,191 million. Because OMERS is amulti-employer plan, any pension plan surpluses or deficits are a joint responsibility ofOntario municipal organizations and their employees. As a result, the Township does notrecognize any share of the OMERS pension surplus or deficit. The amount contributed toOMERS by the Township for 2018 was $248,836 (2017 - $232,239).

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11. Operations of School Boards and the United Counties of Stormont, Dundas and Glengarry

During the year, the following taxation revenues were raised and remitted to the schoolboards and the United Counties of Stormont, Dundas and Glengarry:

2018 2017

School boards $ 3,941,963 $ 3,782,383

United Counties of Stormont, Dundas and Glengarry $ 8,839,410 $ 8,360,482

12. Accumulated Surplus2018 2017

ReservesWorking fund $ 2,167,670 $ 2,203,766Fire 642,391 938,055Recreation and culture 377,409 284,872Roads 1,214,993 1,148,906Sewer and water 3,755,143 3,099,758Waste management 358,440 212,648Other 116,964 64,497

8,633,010 7,952,502

Reserve fundsAssociation and events 2,913 4,693Infrastructure 2,185,931 2,185,931Recreation and culture 166,948 120,134Roads 19,760 20,137South Mountain Union Cemetery 18,110 17,875Waste management 976,116 799,298

3,369,778 3,148,068

Investment in tangible capital assetsInvested in tangible capital assets 53,504,339 53,942,859Unfinanced tangible capital assets (7,899) (135,239)Related net long-term liabilities (1,097,255) (1,230,569)

52,399,185 52,577,051

Unfinanced landfill closure and post-closure (1,763,879) (1,755,802)

Accumulated surplus $62,638,094 $ 61,921,819

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13. Budget

The Financial Plan (Budget) By-Law adopted by Council was not prepared on a basisconsistent with that used to report actual results (Canadian public sector accountingstandards). The budget was prepared on a modified accrual basis while Canadian publicsector accounting standards requires a full accrual basis. In addition, the budget expensesall tangible capital assets rather than including amortization of tangible capital assetsexpense. As a result, the budget figures presented in the statements of operations andchanges in net financial assets represents the Financial Plan adopted by Council withadjustments as follows:

2018

Budget for the year $ -

Add:Acquisition of tangible capital assets 3,581,002

Less:Proceeds on disposal of tangible capital assets (3,000)Transfers from accumulated surplus (466,120)Amortization of tangible capital assets (2,524,470)

Budgeted surplus per statement of operations $ 587,412

14. Commitments

The Township has signed a five year contract for operation and maintenance services forwater and wastewater treatment plants which expires December 2020. The Township hascommitted to pay an amount of $743,608 per year.

The Township has signed a non-expiring contract for fire services. The amount agreed uponfor those services is $38,131 per year.

The Township has signed a five year contract for waste services which expires in December2021. The amount agreed upon for those services is $306,000 in 2019, $313,650 in 2020, and$323,060 in 2021.

The Township has signed a one year contract for highway dust suppressant which expires inDecember 2019. The amount agreed upon for those services is $86,205 per year.

The Township has signed a three year contract for an environmental assessement for alandfill which expires in December 2021. The amount agreed upon for those services is$308,991 for 2019, $133,756 for 2020, and $60,747 for 2021.

The total minimum annual payments over the next five years are as follows:

2019 $ 1,482,9342020 $ 1,229,1452021 $ 421,9382022 $ 38,1312023 $ 38,131

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15. Contingency

During 2014, the Government of Ontario expanded regulations to include six additionalcancers presumed to be work-related for firefighters under the Workplace Safety andInsurance Act. This change is retroactive to January 1, 1960. During the years 1997 to2010, the Township was a Schedule 2 employer for WSIB, meaning that the Township self-insured for WSIB benefits. This change in regulations may give rise to liabilities of theTownship for work-related cancers incurred by firefighters during that period. The Townshipis assessing the impact of this change and is unable to determine whether a liability existsat year end. Consequently, no provision has been made in these financial statements forany liability that may result.

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16. Segmented Information

The Township is a diversified municipal government institution that provides a wide rangeof services to its citizens such as police, fire, water and sewer, transportation andrecreational. Distinguishable functional segments have been separately disclosed in thesegmented information. The nature of the segments and the activities they encompass areas follows:

EnvironmentalEnvironmental services consists of providing the Township's drinking water, waste disposalas well as garbage and recycling collection to citizens, processing and cleaning sewage andensuring the water and sewer system meet all Provincial standards.

Planning and DevelopmentThis department provides a number of services including city planning, maintenance andenforcement of building and construction codes and review of all property developmentplans through its application process. It also provides maintenance of municipal drains,which ensures proper drainage for agricultural properties and tile drainage, whereas theTownship acts an intermediate between the landowners and the province.

ProtectionProtection is comprised of police services, fire protection, conservation authority,protective inspection and control and emergency measures. The police services work toensure the safety and protection of the citizens and their property. The fire department isresponsible to provide fire suppression service, fire prevention programs, training andeducation. The inspection and control department includes building inspection, by-lawenforcement and dog control services.

Recreation and CulturalRecreation and cultural consists of providing services that contribute to neighbourhooddevelopment and sustainability through the provision of recreation and leisure programsand facilities including community halls, libraries, parks, recreation fields and arenas.

TransportationTransportation is responsible for providing the winter and summer maintenance, the repairand construction of the Township's roads system including bridges, sidewalks and culverts.

General GovernmentThis item relates to the revenues and expenses from operations of the Township itself andcannot be directly attributed to a specific segment.

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16. Segmented Information (continued)

For the year ended December 31 EnvironmentalPlanning andDevelopment Protection

Recreation andCultural Transportation

GeneralGovernment

2018total

RevenuesTaxation $ - $ - $ - $ - $ - $ 6,191,243 $ 6,191,243User charges 2,529,200 106,394 174,142 1,041,949 12,363 86,944 3,950,992Government transfers - Federal - - - - 358,104 119,090 477,194Government transfers - Provincial - 51,770 - - 943,243 236,772 1,231,785Government transfers - Other

municipalities 4,885 - - - 4,555 - 9,440Other revenues (Note 8) - - - - - 525,352 525,352Obligatory reserve funds revenue

(Note 5) 1,813 - 13,174 - 22,246 6,630 43,863

2,535,898 158,164 187,316 1,041,949 1,340,511 7,166,031 12,429,869

ExpensesAmortization of tangible capital

assets 579,973 35,050 177,330 328,104 1,367,511 36,502 2,524,470Contracted services 1,213,171 2,951 57,322 97,343 115,446 67,322 1,553,555Contributions to other organizations - - - 5,400 - 8,000 13,400Loss (gain) on disposal of tangible

capital assets (2,204) - (15,000) - 54,999 943 38,738Materials 410,827 194,022 368,059 645,794 1,236,490 334,551 3,189,743Rents and financial expenses - - - 21,707 7,259 159,908 188,874Salaries, wages and benefits 681,541 265,353 539,646 958,172 923,550 836,552 4,204,814

2,883,308 497,376 1,127,357 2,056,520 3,705,255 1,443,778 11,713,594

Annual surplus (deficit) $ (347,410) $ (339,212) $ (940,041) $ (1,014,571) $ (2,364,744) $ 5,722,253 $ 716,275

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16. Segmented Information (continued)

For the year ended December 31 EnvironmentalPlanning andDevelopment Protection

Recreation andCultural Transportation

GeneralGovernment 2017

RevenuesTaxation $ - $ - $ - $ - $ - $ 5,983,097 $ 5,983,097User charges 2,445,334 93,462 161,398 1,053,835 103,232 59,847 3,917,108Government transfers - Federal - - - - 341,276 29,281 370,557Government transfers - Provincial 16,246 36,861 - 14,752 854,679 116,351 1,038,889Government transfers - Other

municipalities 4,091 - - - 3,674 - 7,765Other revenues (Note 8) - - - - - 467,455 467,455Obligatory reserve funds revenue

(Note 5) - - - - - 166,616 166,616

2,465,671 130,323 161,398 1,068,587 1,302,861 6,822,647 11,951,487

ExpensesAmortization of tangible capital

assets 585,473 35,350 164,595 323,794 1,332,554 35,503 2,477,269Contracted services 1,236,781 34,087 39,750 84,285 182,040 38,821 1,615,764Contributions to other organizations - - - 40,652 - 26,000 66,652Loss (gain) on disposal of tangible

capital assets (198,917) - (11,157) - - 95,684 (114,390)Materials 253,795 113,104 419,880 729,824 1,229,663 294,593 3,040,859Rents and financial expenses - - - 23,665 6,469 159,113 189,247Salaries, wages and benefits 633,409 234,529 376,136 920,468 909,171 795,292 3,869,005

2,510,541 417,070 989,204 2,122,688 3,659,897 1,445,006 11,144,406

Annual surplus (deficit) $ (44,870) $ (286,747) $ (827,806) $ (1,054,101) $ (2,357,036) $ 5,377,641 $ 807,081

22

DRAFT


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ACTION REQUEST – Finance

To: Date of Meeting: Subject:

Mayor and Members of Council May 14, 2019 Transfer Funding Received to a Specified Reserve Fund

RECOMMENDATION: THAT Council approve the transfer of “Modernization Funding” received from the Ministry of Municipal Affairs and Housing (through the Province of Ontario) to a specified reserve fund. BACKGROUND: We received notification from the Ministry of Municipal Affairs and Housing (MMAH) - that we would be receiving a one-time payment regarding the province’s support of small and rural municipalities’ efforts to become more efficient and reduce expenditure growth in the longer term. The amounts allocated to municipalities were based on a formula, which took into consideration the number of households in a municipality and whether it was urban or rural. While the investment is unconditional, it is intended to help modernize service delivery and reduce future costs through investments in projects such as:

• service delivery review;

• development of shared services agreements; and,

• capital investments. These funds - (totalling $596,643) - were deposited into our bank account on March 29th. OPTIONS AND DISCUSSION:

1. Approve the Transfer of “Modernization Funding” to a specifically named Reserve Fund – recommended. MMAH was in contact with Township staff and recommended that the funds not be used to reduce taxes but rather, some thought be given as to the best ways to proceed for our community. They are looking to receive feedback after the funds have been put to use - about “modernization success stories”. This option would allow funds to be put away into a suitable interest-bearing reserve fund pending further discussion and evaluation of worthwhile projects.

Transfer Funding Received to a Specified Reserve Fund

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2. Do not approve the transfer of “Modernization Funding” received to Reserve Funds: This action is not recommended.

FINANCIAL ANALYSIS: There is no direct impact at this time. Until the Township allocates the funds to a specific project, the “Modernization Funding” will earn interest, which will serve to augment the total amount of funds on hand. OTHERS CONSULTED: CAO Departmental Managers Finance staff ATTACHMENTS: None PREPARED BY: REVIEWED & APPROVED BY:

Transfer Funding Received to a Specified Reserve Fund

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ACTION REQUEST – Public Works


Mayor and Members of Council May 14, 2019 Culvert Replacement Levere Rd

RECOMMENDATION: THAT the Council of the Township of North Dundas authorize budget amendment 2019-01 to transfer $30,000.00 from the Bridge and Culvert Reserve Account to the Culvert Replacement Capital Account to replace the culvert on Levere Rd. BACKGROUND: A culvert that crosses the (Casselman – Suffel) Municipal Drain on Levere Rd was damaged during the spring thaw. This culvert is over 30 years old and is not included in our bi-annual bridge inspection because it is smaller than the requirements for inspection. We have installed a steel plate over the top of the culvert to make it safe for traffic, and are monitoring the situation daily. Unless it is an emergency, permits are not generally issued before July 1st. We consider this an emergency and have applied to South Nation Conservation for the proper permits. Once received, we will proceed with the work as soon as the weather permits. OPTIONS AND DISCUSSION:

1. Authorize the transfer of funds - recommended. 2. Leave unfinanced and finance in 2020 - not recommended.

FINANCIAL ANALYSIS: This project was not included in the 2019 budget. Estimated cost for the project is $30,000.00 to be transferred from the bridge and culvert reserve. Reserve account update. Opening 2019 Balance: $177,483.26 2019 Budget expenditure: 75,000.00 Marionville culvert Budget Amendment: 30,000.00 Levere Rd culvert Balance remaining: $72,483.26 ATTACHMENTS: Budget Amendment 2019-01

Culvert Replacement Levere Rd

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PREPARED BY: REVIEWED & APPROVED BY:


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APPENDIX #1

Budget Amendment - 2019-01 - Transportation

Project Account No.

2019

Original

Budget

Revised

Budget

Budget

Amend-

ment

CostsLevere Road - Culvert Replacement 1-5-3011-8004 - 30,000 30,000

-$ 30,000$ 30,000$

FinancingTransfer from Reserves - Culverts (1-3-2000-8107) 1-4-3000-8002 -$ 30,000 30,000

-$ 30,000$ 30,000$

Addendum to Budget Resolution - May 14, 2019



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Mayor and Members of Council May 14, 2019 Horizontal Drum Brush Cutter

RECOMMENDATION: THAT the Council of the Township of North Dundas accept the tender submitted by H.W Supplies for the purchase of a horizontal drum brush cutter at the total bid of $39,154.50, H.S.T included. BACKGROUND: Public works purchased a used excavator with attachments in 2017. The brush cutter attachment is 22 years old and has surpassed its expected life span. Funds were allocated to replace this attachment in the 2019 budget. We received 7 bids listed below. All bids were carefully reviewed by Dave Sheldrick and Dan Belleau. The 4 lowest bids were reviewed in additional detail. Only 2 of those bids, H&W Supplies and JR Brisson met all the requirements in the tender. They also bid on the same model. Their bid also included a hydraulic operated discharge door, a safety feature that allows for the discharge of material from the brush head to be directed to the side or straight down to the ground. A summary of bids is as follows (Including Township H.S.T) Table 1: Bid Summary

Company Tender Price

Colvoy Equipment $72,081.41

Sontrac $46,330.00

H.W Supplies $39,154.50

B&G Loughlin $31,075.00

JR Brisson $39,976.01

Green Tech $36,736.30

Nortrax $47,797.87

Horizontal Drum Brush Cutter

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OPTIONS AND DISCUSSION:

1. Accept the recommendation - recommended.

2. Do not accept the recommendation - not recommended. FINANCIAL ANALYSIS: $50,000 was budgeted for this piece of equipment. The total cost net of H.S.T rebate $35,065.80 = savings of approximately $15,000 from budgeted amount. Financing for this piece of equipment is as follows: $25,000 from taxation and $25,000 Unfinanced Capital to be financed in 2020. Staff would like to transfer the savings of $15,000 to Sidewalk Replacement Capital account # 1-5-3035-8000. This is further discussed in the Removal and Reinstatement of Sidewalks report. OTHERS CONSULTED: Shop Foreman ATTACHMENTS: NIL PREPARED BY: REVIEWED & APPROVED BY:

Horizontal Drum Brush Cutter

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Mayor and Members of Council May 14, 2019 Removal and Re-instatement of Sidewalks

RECOMMENDATION: THAT the Council of the Township of North Dundas accept the Tender for Removal and Reinstatement of Sidewalks throughout the Township from D-Squared Construction Ltd. for the total amount of $117,158.40 including taxes. THAT the Council of the Township of North Dundas authorize budget amendment 2019-02 to transfer $15,000.00 from Capital - Hyundai Excavator Brush Head to Capital - Sidewalk Replacement. BACKGROUND: D-Square Construction Ltd. did all our sidewalk rehabilitation work in 2017. Staff is very pleased with their performance. As indicated in the financial analysis below we are $15,000.00 over budget including the H.S.T rebate. After meeting with the contractor and discussing the issue they have agreed to work with us in order to meet our budget. A summary of bids is as follows (including H.S.T.) Table 1: Bid Summary

Company Name Amount of Bid

D-Squared Construction Ltd. $117,158.40

Malyon Excavation Ltd. $126,758.88

MDS Concrete Ltd. $133,951.10

LDC Precision Concrete $141,891.84

11183761 Canada Inc. $158,163.84

Canada Paving & Construction $187,453.44

Adria Concrete & Paving Ltd. $201,772.80

Torus Construction Corp. $205,027.20

A.M.S Enterprises $226,506.24

Delmond Contracting $308,777.47

OPTIONS AND DISCUSSION:

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1. Accept the tender from the lowest bidder and work with the contractor to defer some sections of sidewalk to 2020 in order to meet the 2019 budget amount.

2. Accept the Tender from the lowest bidder and proceed with a budget amendment for the amount of $15,000 to complete the work scheduled for 2019. Leave the $15,000 unfinanced until 2020.

3. Accept the tender from the lowest bidder and proceed with a budget amendment to transfer $15,000 from the Brush Head Capital account 1-5-3217-8000 to Capital Sidewalk Account # 1-5-3035-8000.

FINANCIAL ANALYSIS: The total sidewalk budget amount for 2019 is $90,000.00. The lowest tender bid including the H.S.T rebate came in at $105,000, a total of $15,000 over budget. Staff are recommending that we transfer the $15,000 in savings from the brush cutter Account # 1-5-3217-8000 to Sidewalk Replacement Capital Account # 1-5-3035-8000 to finance the shortfall. OTHERS CONSULTED: CAO and Finance ATTACHMENTS: Budget amendment PREPARED BY: REVIEWED & APPROVED BY:


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APPENDIX #1

Budget Amendment - 2018-02 - Transportation

Project Account No.

2019

Original

Budget

Revised

Budget

Budget

Amend-

ment

CostsCapital - Sidewalk Replacement 1-5-3035-8000 90,000 105,000 15,000

Capital - Hyundai Excavator - Brush Head 1-5-3215-8000 50,000 35,000 (15,000)

140,000$ 140,000$ -$

Township of North DundasAddendum to Budget Resolution - May 14, 2019


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ACTION REQUEST – Finance


Mayor and Members of Council May 14, 2019 By-law No. 2019-27-Adoption of Tax Rates

RECOMMENDATION: THAT By-law No. 2019-27 being a By-law to Adopt the 2019 Tax Rates and to Establish the Due Dates Thereof, be read and passed in Open Council, signed and sealed this 14th day of May 2019. BACKGROUND: We require a resolution of council to adopt the attached by-law setting out the tax rates for the 2019 fiscal year.

The Municipal Act, 2001, (S.O.2001, C.25) Section 290 as amended, provides that a local municipality shall, in each year, prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality and, Section 312(2) General local municipality levies - provides that for the purposes of raising the general local municipality levy, a local municipality shall, each year, pass a by-law levying a separate tax rate, as specified in the by-law, on the assessment in each property class in the local municipality rateable for local municipality purposes, and Section 312(4) of the Municipal Act, (S.O.2001, C.25), authorizes municipalities to pass by-laws for purposes of raising a special local municipality levy, and provides that a local municipality shall, each year, pass a by-law levying a separate tax rate, as specified in the by-law, on all or part of the assessment as specified in the by-law, in each property class in the local municipality rateable for local municipality purposes including any adjustments made under Sections 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the roll before the dates as mentioned in Section 312(5). OPTIONS AND DISCUSSION:

1. Adopt the policy as presented – Recommended. Adoption of the proposed by-law is an annual exercise and as noted above, a requirement under The Municipal Act, 2001, (S.O.2001, C.25). It is also a common and legislated practice among both upper and lower tier municipalities.

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2. Do Nothing – not recommended. We would then be in violation of The Municipal Act and not in a legal position to levy the 2019 property taxes

FINANCIAL ANALYSIS: The Township of North Dundas has budgeted to raise $6,235,296 in general municipal taxation revenue for the 2019 fiscal year; failure to adopt the attached By-law No. 2019-27 would render us unable to legally levy for these taxes which would result in either a deficit of this magnitude (which is illegal as municipalities are not authorized to levy for a deficit under The Municipal Act) - or force the Township to raise the taxes without a by-law. OTHERS CONSULTED: CAO of the Township Department Heads ATTACHMENTS: By-Law No. 2019-27 By-law No. 2019-27 “Schedule A” - 2019 Tax Rates Copy of Counties By-Laws - No. 5187 and No. 5188 PREPARED BY: REVIEWED & APPROVED BY:


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BY-LAW NO. 2019-27

Being a By-law to Adopt the 2019 Tax Rates and to Establish the Due Dates Thereof

WHEREAS The Municipal Act, 2001, (S.O.2001, C.25) Section 290 as amended,

provides that a local municipality shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality; and

WHEREAS Section 312(2) as amended, provides that a local municipality shall, each

year, pass a by-law levying a separate tax rate, as specified in the by-law, on the assessment in each property class in the local municipality rateable for local municipality purposes; and

WHEREAS Section 312(4) of the Municipal Act, (S.O.2001, C.25), authorizes

municipalities to pass by-laws for purposes of raising a special local municipality levy, a local municipality shall, each year, pass a by-law levying a separate tax rate, as specified in the by-law, on all or part of the assessment as specified in the by-law, in each property class in the local municipality rateable for local municipality purposes including any adjustments made under Sections 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the roll before the dates as mentioned in Section 312(5); and

WHEREAS the United Counties of Stormont, Dundas and Glengarry have adopted the

Provincial Transition Ratios through their By-law #5187 and their tax rates through By-law # 5188; and

WHEREAS the Province has set the Education Rates as per Ontario Regulations;

NOW THEREFORE the Council of the Corporation of the Township of North Dundas hereby enacts as follows:

1.0 That the 2019 levy for all purposes, for the Township of North Dundas has been

set at $6,235,296 as set out in By-law #2019-17. 2.0 That Council accept the United Counties of Stormont, Dundas and Glengarry By-

law #5187 setting the property class tax ratios for county and municipal purposes for the year 2019.

3.0 That the Treasurer is hereby instructed to bill and collect the tax levies set by the

Upper Tier as laid out in the United Counties of Stormont, Dundas and Glengarry By-law #5188 (to adopt and raise the general upper tier levy for the year 2019) and Provincial guidelines regulating 2019 Education Rates as per Ontario Regulations.

4.0 That the Treasurer bill and collect property taxes as per the Sections in Part X of

the Municipal Act, 2001 pertaining to billing and collecting. 5.0 That every owner of land shall be taxed according to the tax rates in this by-law

(attached as “Schedule A”) and such tax shall become due and payable in two installments as follows:


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5.1 50% of the final levy, rounded upwards to the next whole dollar, shall

become due and payable on the 28th day of June 2019 and; 5.2 the balance of the final levy shall become due and payable on the 30th day

of September 2019.

Non-payment of the amount, as noted, by the first day of the month following the 28th day of June 2019 and the 30th day of September 2019 respectively, shall constitute default.

6.0 A percentage charge of one and one quarter per cent (1 1/4%) per month shall be

imposed as a penalty for non-payment of taxes and shall be added to every tax installment or part thereof remaining unpaid on the first working day of each and every calendar month in which default continues.

7.0 It shall be the duty of the Tax Collector immediately after the dates named in

Section 5 of this by-law, to collect by distress or otherwise under the Provisions of the Statutes in that behalf, such tax installment or part thereof as shall not have been paid on or before the date provided aforesaid together with the said percentage charges as they are incurred.

8.0 The Tax Collector, not later than 21 days prior to the installment dates named in Section 5 of this by-law, shall mail or cause to be mailed to the address of the residence or place of business of each person indicated on the last revised assessment roll, a notice setting out the tax payment required to be made pursuant to this by-law, the date by which it is to be paid to avoid penalty and the particulars of the penalties imposed by this by-law for late payment.

9.0 The Tax Collector and Treasurer be and they are hereby authorized to accept part

payment from time to time on account of any taxes due and to give a receipt for such part payment, provided that acceptance of any such part payment shall not affect the collection of any percentage charge imposed and collectable under Section 6 in respect to non-payment of taxes or any installment thereof.

10.0 Taxes shall be payable to the Corporation of the Township of North Dundas and

shall be paid to the Tax Collector at the Municipal Office or at most financial institutions. Taxes may be paid through any automated banking machines (ATM), Tele-banking, Internet banking, postdated cheques or any other means acceptable to the Treasurer of The Township of North Dundas.

11.0 Pre-Authorized Payment Plan (PAP) Options.

11.1 Accounts without balances in arrears may pay current taxes through

pre-authorized electronic payments over a ten-month period from February to November of each year.

11.2 Accounts without balances in arrears have the option to pay their current

taxes in pre-authorized electronic payments, with the payments coming out on each of the three due dates as stipulated in the billing system (normally end of March, June and September of each year).


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READ and passed in Open Council, signed and sealed this 14th day of May, 2019.

______________________ MAYOR

______________________

CLERK


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By-law No. 2019-27

"Schedule A"

ASSESSMENT CLASS TOWNSHIP COUNTY EDUCATION TOTAL

Commercial Payment-In-Lieu: Full CF 0.00652175 0.00946000 0.01290000 0.02888175

Commercial Payment-In-Lieu: General CG 0.00652175 0.00946000 0.00000000 0.01598175

Commercial Taxable: Full CT 0.00652175 0.00946000 0.01290000 0.02888175

Commercial Taxable: Excess Land CU 0.00456523 0.00662200 0.01096500 0.02215223

Commercial Taxable: Vacant Land CX 0.00456523 0.00662200 0.01096500 0.02215223

Commercial Payment-In-Lieu: General Vacant Land CZ 0.00456523 0.00662200 0.00000000 0.01118723

Commercial Taxable: Small Scale On-Farm Business C7 0.00163043 0.00236500 0.00257500 0.00657043

Parking Lot PIL: Full GF 0.00652175 0.00946000 0.01290000 0.02888175

New Construction Commercial PIL: Full XF 0.00652175 0.00946000 0.01030000 0.02628175

Commercial - New Construction XT 0.00652175 0.00946000 0.01030000 0.02628175

Commercial - New Construction Excess Land XU 0.00456523 0.00662200 0.00875500 0.01994223

Commercial - New Construction Office Building YT 0.00652175 0.00946000 0.01030000 0.02628175

Landfill Payment in Lieu: Full HF 0.00576492 0.00836200 0.05908938 0.07321630

Farm Taxable: Full FT 0.00099780 0.00144700 0.00040250 0.00284730

Industrial Taxable: Full, Shared PIL IH 0.00823560 0.01194600 0.01290000 0.03308160

Industrial Taxable: Excess Land, Shared PIL IK 0.00576492 0.00836200 0.01096500 0.02509192

Industrial Taxable: Full IT 0.00823560 0.01194600 0.01290000 0.03308160

Industrial Taxable: Excess Land IU 0.00576492 0.00836200 0.01096500 0.02509192

Industrial Taxable Vacant Land IX 0.00576492 0.00836200 0.01096500 0.02509192

Industrial - New Construction JT 0.00823560 0.01194600 0.01030000 0.03048160

Industrial - New Construction: Small Scale On-Farm Business J7 0.00205890 0.00298700 0.00257500 0.00762090

Large Industrial Taxable: Full LT 0.01653659 0.02398800 0.01290000 0.05342459

Large Industrial Taxable: Excess Land LU 0.01157561 0.01679100 0.01096500 0.03933161

Multi-Residential Taxable: Full MT 0.00399121 0.00579000 0.00161000 0.01139121

.

Pipeline Taxable: Full PT 0.00545945 0.00791900 0.01030000 0.02367845

Residential - Education Only, Legion RD 0.00000000 0.00000000 0.00161000 0.00161000

Residential Payment-In-Lieu: General RG 0.00399121 0.00579000 0.00000000 0.00978121

Residential Taxable: Full, Shared PIL RH 0.00399121 0.00579000 0.00161000 0.01139121

Residential Payment-In-Lieu, Taxable Tenant of Province RP 0.00399121 0.00579000 0.00161000 0.01139121

Residential Taxable: Full RT 0.00399121 0.00579000 0.00161000 0.01139121

Managed Forest Taxable: Full TT 0.00099780 0.00144700 0.00040250 0.00284730

SCHEDULE "A"

TOWNSHIP OF NORTH DUNDAS

2019 TAX RATES


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ACTION REQUEST – Planning Building and Enforcement


Mayor and Members of Council May 14, 2019 By-law No.2019-28 Removal of Holding – Cloverdale Meadows Subdivision

RECOMMENDATION: THAT By-law No. 2019-28, being a By-law to amend the former Village of Winchester Zoning By-law No. 25-96 to remove the holding symbol from Lots 38, 39, 40, 54 and 55 on Registered Plan 115, Cloverdale Meadows Subdivision, be read and passed in Open Council, signed and sealed this 14th day of May, 2019. EXECUTIVE SUMMARY: The Township of North Dundas has received an application to amend the former Village of Winchester Zoning By-law No. 25-96 to remove the holding symbol from the subject area from Residential Type 3 - Holding (R3-h) to Residential Type 3 (R3). BACKGROUND: Notice has been sent to the owners of the property affected by the proposed by-law, as required by Section 36 of the Planning Act. The conditions for removing the Holding (h) symbol are being met as outlined in the United Counties of Stormont, Dundas and Glengarry Official Plan, including the verification of financial securities. Servicing capacity is available and has been assigned to these remaining lots. The infrastructure in this final phase of the subdivision has been constructed. Some minor site works are still required (completion of swales, lot grading). These issues are covered under the subdivision agreement and by financial securities. Once the holding is removed, the developer can apply for building permits. A permit for a model home has been issued in anticipation of the holding being lifted within a month. OPTIONS AND DISCUSSION:

1. Adopt the resolution as presented – recommended.

2. Do Nothing – not recommended. The proponent can take the amendment to the Tribunal for Council’s failure to proceed – Section 34(11) of the Planning Act (must wait 150 days from April 30, 2019).

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3. Refuse the request – not recommended. The proponent can take the

amendment to the Tribunal immediately. FINANCIAL ANALYSIS: The tax code for the subject lots would change, leading to an increase in tax revenue. OTHERS CONSULTED: Proponent’s Engineer Township Engineer Subdivision Owners Property owners as required under the Planning Act Public Works Director CAO ATTACHMENTS: Draft By-law No. 2019-28 PREPARED BY: REVIEWED & APPROVED BY:


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BY-LAW No. 2019-28

EXPLANATORY NOTE

Purpose and Effect of the By-law

APPLICANT:

1332484 Ontario Inc. c/o Allan Racine

Lots 38, 39, 40, 54 and 55, Registered Plan 115

The Township of North Dundas received an application to amend the former Village of Winchester Zoning By-law No. 25-96 in order to remove part of the holding from Phase 3 of the Cloverdale Meadows (Guy-Racine) Subdivision. The area affected by this By-law is legally described as Lots 38, 39, 40, 54 and 55 on Registered Plan 115, Township of North Dundas, as outlined on the attached schedule. The sole purpose of the amendment is to remove part of the holding provision. Clarence Street has been constructed and municipal services are available to enable the holding zone to be lifted. If the proposed By-law is adopted, the subject lots will be zoned to permit the development of dwelling units. Under Section 36 of the Planning Act, there is no appeal of a Council decision to remove a holding symbol, but prior input from interested persons is welcomed.


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BY-LAW No. 2019-28

Being a By-law to amend the Former Village of Winchester By-law No. 25-96, as amended.

WHEREAS pursuant to the provisions of Section 34 and 36 of the Planning Act, R.S.O.

1990, as amended, the Council of a Municipality may enact by-laws regulating the use of lands and the erection of buildings thereon;

AND WHEREAS the Council of The Corporation of the Township of North Dundas passed

Zoning By-law No. 25-96, as amended by By-law No. 21-2006, By-law No. 2018-57, placing a Holding (h) symbol on the lots in the Cloverdale Meadows Subdivision (Plan 115), pursuant to Sections 34 and 36 of the Planning Act, R.S.O 1990, as amended;

AND WHEREAS the Council of The Corporation of the Township of North Dundas deems

it appropriate to amend By-law No. 25-96 under Section 36 (4) of the Planning Act by removing the holding symbol affecting the lots zoned “Residential Type 3 – Holding (R3-h);”

NOW THEREFORE the Council of The Corporation of the Township of North Dundas enacts as follows: 1.0 The area affected by this By-law is defined as Lots 38, 39, 40, 54 and 55,

Registered Plan 115, Township of North Dundas, as indicated by the outlined areas on Schedule “1” attached hereto, which forms part of the By-law.

2.0 That (the former Village of Winchester) Zoning By-law No. 25-96, as amended, is hereby amended removing the Holding (h) symbol from lands described in Section 1.0 of this By-law.

3.0 That Schedule “A” of (the Former Village of Winchester) By-law No. 25-96, as

amended is hereby further amended as follows:

3.1 That the area affected by Section 1.0 of this By-law shall henceforth be zoned “Residential Type 3 (R3)” and shall cease to be zoned “Residential Type 3 – Holding (R3-h).”

3.2 That Schedule “A” of (Former Village of Winchester) By-law No. 25-96 is hereby amended to comply with the provisions of this By-law.

4.0 All other applicable provisions of the Former Village of Winchester By-law No.

25-96, as amended, shall continue to apply. 5.0 This By-law shall take full force and effect upon the date of its passing. READ and passed in Open Council, signed and sealed this 14th day of May, 2019.

MAYOR

CLERK


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Area to be rezoned from Residential Type 3 – Holding (R3-h) to Residential Type 3 (R3): Lots 38, 39, 40, 54 and 55 on Registered Plan 115.

MAYOR

CLERK

SCHEDULE “1”

ZONING BY-LAW No. 2019-28

Enacted by the Council of The Corporation of the Township of North Dundas

this 14th day of May, 2019.

Not to scale


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ACTION REQUEST – Planning Building and Enforcement


Mayor and Members of Council May 14, 2019 By-law No. 2019-29 Dedication of a 0.3 m Reserve in Cloverdale Meadows

RECOMMENDATION: THAT By-law No. 2019-29, being a By-law for the dedication of a 0.3 metre reserve in the Cloverdale Meadows Subdivision be read and passed in Open Council, signed and sealed this 14th day of May, 2019. BACKGROUND: The Township of North Dundas has received an application to lift the 0.3 metre (one foot) reserve (Part 1 on Plan 8R-4735) at the west end of Clarence Street in the Cloverdale Meadows Subdivision. A reserve is used to control the phasing of a subdivision. The reserve must be lifted, before the next phase of the residential development can proceed.

Plan 8R-4735

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The underground works (municipal water, sanitary sewer, gas, bell, hydro) have been installed and the first lift of asphalt has been paved. The Township Engineer is approving the required financial securities for warranty purposes. As per the subdivision agreement, the site works must be inspected and approved by the Township Engineer. Remaining deficiencies will be corrected in accordance with the subdivision agreement. With the Township Engineer’s preliminary approval of the site works and warranty securities in place for the revised final phase of the Cloverdale Meadows subdivision, the 0.3 metre reserve can be lifted so development can proceed. OPTIONS AND DISCUSSION:

1. Adopt the resolution as presented – recommended. Once the By-law is registered on title, the 0.3 metre reserve becomes part of Clarence Street.

2. Do Nothing – not recommended. Clarence Street to Christie Lane will

remain blocked by the reserve.

3. Refuse the request – not recommended. Clarence Street to Christie Lane will remain blocked by the reserve.

FINANCIAL ANALYSIS: Once the west end of Clarence Street has been opened by By-law, the Township will be taking on responsibility for the road (snow plowing). Development of the residential lots can proceed, which will increase the tax assessment base in the Township. OTHERS CONSULTED: Proponent’s Engineer Township Engineer Subdivision Owners Public Works Director ATTACHMENTS: Draft By-law No. 2019-29 PREPARED BY: REVIEWED & APPROVED BY:


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BY-LAW No. 2019-29

Being a By-law for dedication of reserves in Plan 115. WHEREAS under The Municipal Act, S.O. 2001, c. 25, s. 31(1), as amended the council

of the local municipality may pass by-laws acquiring or for assuming a highway; AND WHEREAS the lands described in Schedule “A” attached hereto have been

conveyed to The Corporation of the Township of North Dundas; AND WHEREAS it is desirable to remove any doubts as to the assumption of the lands

described in Schedule “A” by the Corporation for public use; NOW THEREFORE the Council of The Corporation of the Township of North Dundas enacts as follows: 1.0 That the lands described in Schedule “A” attached hereto are hereby accepted for

public purposes and dedicated as part of the Township road system to be known as Clarence Street.

READ and passed in Open Council, signed and sealed this 14 day of May, 2019.

MAYOR

CLERK


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Schedule “A” to BY-LAW No. 2019-29 All and singular that certain parcels or tracts of land and premises situate, lying and being in the former Village of Winchester, now the Township of North Dundas, in the County of Dundas and being composed of: 1. Part 1 on Plan 8R4735


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Department Activity Updates

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Key Information Report Page 1 of 1

KEY INFORMATION REPORT Recreation and Culture

May 14, 2019

SUBJECT: Park Bench & Picnic Table Update

With the arrival of spring, there have been inquiries from Council and the public regarding the status of the picnic tables and park benches that were ordered last year. This report is intended to give a brief update. On August 10, 2018 we placed an order for five picnic tables and nine park benches that were to be produced by a local business and funded by the Main Street Revitalization Initiative. The deadline, as agreed by both parties, was October 1, 2018. The business was contacted in October, December, February, on March 11, April 10, April 26 and May 3 in an effort to obtain status updates and arrange pick up of the items. The April 10th update involved the Acting Director of Recreation & Culture and the Facilities Manager visiting the business in person to determine progress. Each time, staff were advised of delays due to a number of factors including the weather and were given new possible completion dates. In the most recent communication with the business, a new deadline of Monday, May 13th was discussed. As of the writing of this report on May 9th, we have received no further update, but are hopeful that the product will be received before the Council meeting. The order is seven months beyond the originally agreed upon completion date and ten months from the order date. The anticipated expenditures for the five picnic tables and nine park benches, is $19,300, representing 40.5% of the grant. Three garbage receptacles are being manufactured through North Dundas High School, leaving $27,167.65 to be spent by the funding deadline of March 31st, 2020, approximately ten months from now.

Recreation and Culture - Park Bench & Picnic Table Update

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KEY INFORMATION REPORT Recreation and Culture

May 14, 2019

SUBJECT: Use of SOP-Liquor License in our Facilities

The Township holds a Liquor Sales License (LSL) in the Joel Steele Community Hall (JSCH). The bar was originally operated by only the Township, with the Recreation & Culture Dept. functioning as the coordinator. During the May 8th, 2018 Council meeting, Council gave staff direction to begin offering user groups the following options when booking the bar in the JSCH for their event:

a) The Township operates the bar, therefore taking care of all preparatory and subsequent work, and retaining all profits.

b) The user group may purchase a Special Occasions Permit (SOP) or operate under the auspices of a Caterer's Endorsement Liquor Sales License (CELSL). This option would allow the user group to be responsible for all necessary arrangements and would allow for the user to retain all profits.

The Township also holds Liquor Sales Licenses in both the Morewood Community Hall and the Old Town Hall. User groups are not currently permitted to operate their own bar in those facilities. The Township Recreation & Culture Dept. functions as the coordinator for the Old Town Hall bar and the Morewood Fire Association is the coordinator for the Morewood Community Hall bar. Both of these coordinators keep their respective profits. Whether the bar coordinator is a renter or the Township, the responsibility is quite onerous, and involves an array of associated tasks, including, but not limited to: recruiting & scheduling Smart Serve certified bartenders; ordering & purchasing alcohol; stocking the fridge, purchasing ice, cups, mix, shot glasses; completing stock inventory at the start & end of the night, returning empty bottles, providing a cash float, operating a till/cash box, making bank deposits, etc. When the Recreation & Culture Dept. coordinates the bar, many staff hours are dedicated to each event. It is also important to note, that if/when the bar coordinator switches from event to event, the alcohol from one liquor license/permit/endorsement must be removed from the bar before the alcohol for the next event, which is under a separate license/permit/endorsement, is brought into the bar. Recently, one of our local businesses has requested permission to operate a bar through their Caterer's Endorsement Liquor Sales License, for an event that is being hosted in the Old Town Hall.

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Due to requests from user groups to operate their own bars and due to the fact that users are already given the option to operate their own bar in the Joel Steele Community Centre, it is requested that Council give direction to the Recreation & Culture Department as to whether both options a) & b) outlined above, are to be given to renters of the Old Town Hall, or whether staff are to continue with offering only option a). Should Council wish to review the options offered for the Morewood Community Hall, a discussion would need to take place with the Morewood Fire Association and the current agreement reviewed.

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BY-LAW NO. 2019-30

Being a By-law of the Corporation of the Township of North Dundas to adopt, confirm and ratify matters dealt with by resolution.

WHEREAS the Municipal Act, 2001, as amended, provides that the powers of the

Corporation of the Township of North Dundas, shall be exercised by By-law. AND WHEREAS in many cases, action which is taken or authorized to be taken by the

Township of North Dundas does not lend itself to the passage of an individual By-law;

NOW THEREFORE the Council of the Township of North Dundas enacts as follows: 1.0 That the Minutes of the Regular Meeting held on April 23rd, 2019 of the Council of

the Township of North Dundas, be and the same are hereby adopted.

2.0 That the actions of the Township of North Dundas, at its meeting held on May 14th, 2019 in respect of each motion, resolution and other action taken by the Township of North Dundas at its meeting are, except where the prior approval of the Local Planning Appeal Tribunal or other authority is required by law, hereby adopted, ratified and confirmed as if all such proceedings were expressly embodied in this By-law.

3.0 That where no individual By-law has been or is passed with respect to the taking

of any action authorized in or by the above-mentioned minutes or with respect to the exercise of any powers by the Township of North Dundas in the above-mentioned minutes, then this By-law shall be deemed for all purposes to be the By-law required for approving and authorizing and taking of any action authorized therein and thereby or required for the exercise of any powers therein by the Township of North Dundas.

4.0 That the Mayor and Members of Council of the Township of North Dundas are

hereby authorized and directed to do all things necessary to give effect to the said action of the Township of North Dundas to obtain approvals where required and except as otherwise provided, the Mayor or Clerk are hereby directed to execute all documents necessary on behalf of the Township of North Dundas.

READ and passed in Open Council, signed and sealed this 14th day of May, 2019.

_____________________________ MAYOR

_____________________________ CLERK

By-law No. 2019-30

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AGENDA Township of North Dundas 636 St. Lawrence Street ... · proposed recommendation, the Council...

Documents

Transcript of AGENDA Township of North Dundas 636 St. Lawrence Street ... · proposed recommendation, the Council...