STATISTICS MUNICIPAL - novascotia.ca · The Department of Municipal Affairs (DMA) takes pleasure in...

Annual Report of

MUNICIPALSTATISTICS

for the fiscal year endedMarch 31, 2015

FOREWARD

The Department of Municipal Affairs (DMA) takes pleasure in issuing the Annual Report of Municipal Statistics (Annual Report) for the fiscal year April 1, 2014 - March 31, 2015.

The Report contains a great deal of statistical information relating to the various municipal units in Nova Scotia. It is prepared and compiled in a uniform manner.

Accordingly, it is possible to compare figures relating to one municipal unit with those of another municipal unit in Nova Scotia. For the same reason, it is usually possible to compare them with figures of municipal units in other provinces, but it must be noted that there are differences in municipal administration between each province and these are sometimes substantial.

Please note: In 2008/09, the format of the annual report was modified to be in compliance with the Financial Reporting and Accounting Manual (FRAM), which follows the Public Sector Accounting Board (PSAB) standards.

Unlike the annual report prior to 2009, the annual report contains Consolidated Financial information in addition to Non-Consolidated Reports.

The financial information is extracted directly from the Financial Information Return (FIR) and presented the same way it is in the FIR.

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INTRODUCTION

MUNICIPAL ORGANZIATION

All of Nova Scotia is incorporated into municipalities. There are three types: regional municipalities (3), towns (30) and county or district municipalities (21). The regional municipalities' and the county or district municipalities' boundaries are based on traditional county or district boundaries that were used for delivery of court and registry services. County and district municipalities' boundaries exclude the area that has been included within the boundaries of incorporated towns. There are no towns in the regional municipalities.

In addition, there are other organizations providing what are commonly considered to be municipal services. Within the district or county municipalities as of March 31, 2012, these included:

(1) village commissions incorporated and operating under the Municipal Government Act for furnishing municipal services to a more populated area of a county or district municipality,

(2) local commissions incorporated and operating under special Acts of Legislature, for example street lighting or fire protection,

(3) service commissions such as rural fire districts, incorporated under the Rural Fire District Act to provide fire protection.

In a few cases, commissions have been created in municipalities, or pursuant to an inter-municipal agreement, to operate municipal services. Village commissions and service commissions are authorized to levy taxes in addition to those collected by the municipality itself.

Please note: As of July 1, 2012 the Town of Canso dissolved its town status, becoming part of the Municipality of the District of Guysborough. Subsequent to the fiscal year ended March 31, 2015: • As of April 1, 2015 the Town of Bridgetown dissolved its town status, becoming part of the Municipality of the County of Annapolis, • As of April 1, 2015 the Town of Springhill dissolved its town status, becoming part of the Municipality of the County of Cumberland, • As of July 1, 2015 the Town of Hantsport dissolved its town status, becoming part of the Municipality of the District of West Hants

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TABLE OF CONTENTS

Foreward __________________________ 1

Introduction __________________________

Municipal Organization __________________________ 2

Summary Information - Graphs __________________________

Revenues __________________________ 5

Expenditures __________________________ 8

Municipal Officials __________________________ 11

Location of Municipalities __________________________ 12

Assessment Information __________________________ 13

Consolidated Statements __________________________ 16

General Operating Fund

Financial Position __________________________ 38

Summary of Revenues and Expenditures __________________________ 43

Revenues __________________________ 51

Expenditures __________________________ 62

Financing and Transfers __________________________ 74

General Capital Fund __________________________ 80

Water Utilities __________________________ 89

Electric Utilities __________________________ 102

Reserve Funds __________________________ 115

Detail of Debenture Debt and Other Term Debt __________________________ 120

Villages and Fire Commissions __________________________ 125

Village Water Utilities __________________________ 131

Other Municipal Entities __________________________ 136

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SUMMARY INFORMATION - GRAPHS

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2015 Total Revenue Regionals, Towns & Municipalities Summary

Taxes77%

Other Revenue From Own Sources5% Unconditional Transfers

3%Grants in Lieu5%

Conditional Transfers1%

Sevices Provided to Other G...1%Sales of Services8%

Taxes77%

Other Revenue From Own Sources5% Unconditional Transfers

3%Grants in Lieu5%


Sevices Provided to Other G...1%Sales of Services8%

Line NameTaxesOther Revenue From Own SourcesUnconditional TransfersGrants in LieuConditional TransfersSevices Provided to Other GovernmentsSales of Services

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2015 Total Revenue Regionals, Towns & Municipalities Detail

TOTAL REGIONALS

Conditional Transfers1%Sales of Services8%

Other Revenue From Own...5%

Sevices Provided to Other Gov...1%

Unconditional Transfers3%

Taxes77%

Grants in Lieu5%

Conditional Transfers1%Sales of Services8%

Other Revenue From Own...5%

Sevices Provided to Other Gov...1%


Taxes77%

Grants in Lieu5%

Other Revenue4%

Services Provided0%

Sales of Services10%

Taxes77%


Grants in Lieu5%

Unconditional Transfers2%Other Revenue4%

Services Provided0%

Sales of Services10%

Taxes77%


Grants in Lieu5%


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2015 Total Revenue Regionals, Towns & Municipalities Detail

TOWNS MUNICIPALITIES

Other Revenue4%

Services Provided2%

Sales of Services5%

Taxes75%


Grants in Lieu5%

Unconditional Transfers7%Other Revenue4%

Services Provided2%

Sales of Services5%

Taxes75%


Grants in Lieu5%


Sales of Services4%

Taxes79%



Grants in Lieu3%

Services Provided5%Other Revenue6%

Sales of Services4%

Taxes79%



Grants in Lieu3%

Services Provided5%Other Revenue6%

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2015 Total Expenditures Regionals, Towns & Municipalities Summary

General Government17%

Protective Services32%

Environmental Dev4%

Environmental Health12%

Transporation23%

Public Health0%

Recreation & Culture11%

Extraordinary Or Special Ite...2%



Environmental Dev4%


Transporation23%

Public Health0%


Extraordinary Or Special Ite...2%

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2015 Total Expenditures Regionals, Towns & Municipalities Detail

TOTAL REGIONALS



Environmental Dev4%


Transporation23%

Public Health0%


Extraordinary Or Special...2%



Environmental Dev4%


Transporation23%

Public Health0%





Environmental Dev3%


Transporation28%

Public Health0%





Environmental Dev3%


Transporation28%

Public Health0%



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2015 Total Expenditures Regionals, Towns & Municipalities Summary

TOWNS MUNICIPALITIES



Environmental Dev5%


Transporation20%

Public Health0%




Environmental Dev5%


Transporation20%

Public Health0%




Environmental Dev6%

Environmental Health24% Transporation

7%Public Health1%

Recreation & Culture8%Extraordinary Or Special...0%



Environmental Dev6%

Environmental Health24% Transporation

7%Public Health1%

Recreation & Culture8%Extraordinary Or Special...0%

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Municipal Officials as of June 2015Town Manager Mailing

Mayor Clerk-Treasurer Address Postal Code Phone #Municipality Annapolis Ritchie, R. Ferguson, J. P.O. Box 100, Annapolis Royal B0S 1A0 902-532-2331

Antigonish Boucher, R Horne, G. 285 Beech Hill, RR#6, Antigonish B2G 0B4 902-863-1117Argyle d'Entremont, A. Muise, A. P.O. Box 10, Tusket B0W 3M0 902-648-2311Barrington Nickerson, E. Frost, R. P.O. Box 100, Barrington B0W 1E0 902-637-2015Chester Webber, A. Wilson, T. (Ms) P.O. Box 369, Chester B0J 1J0 902-275-3554Clare LeBlanc, R. Cyr, S. P.O. Box 458, Little Brook B0W 1Z0 902-769-2031Colchester Taylor, B. Simonds, R. 1 Church Street, Truro B2N 3Z5 902-897-3160Cumberland Hunter, K. Bugley, R. 1395 Blair Lake Road, RR#6 , Amherst B4H 3Y4 902-667-2313Digby Gregory, L. (Ms) Fraser, L.(Ms) P.O. Box 429, Digby B0V 1A0 902-245-4777Guysborough Pitts, V. Carroll, B P.O. Box 79, Guysborough B0H 1N0 902-533-3705Hants East Smith, J Nolan, C. (Ms) 230-15 Commerce Court, Elmsdale B2S 3K5 902-883-2299Hants West Dauphinee, R. Osborne, C (Ms) P.O. Box 3000, Windsor B0N 2T0 902-798-8391Inverness MacAulay, D. O'Connor, J. P.O. Box 179, Port Hood B0E 2W0 902-787-2274Kings Brothers, D. (Ms) MacEwan, T. P.O. Box 100, Kentville B4N 3W3 902-678-6141Lunenburg Downe, D. Malloy, K. 210 Aberdeen Road, Bridgewater B4V 4W8 902-543-8181Pictou Baillie, R. Cullen, B. P.O. Box 910, Pictou B0K 1H0 902-485-4311Richmond David, V. Olsen, W. P.O. Box 120, Arichat B0E 1A0 902-226-2400Shelburne Taylor, R. Cox, K. P.O. Box 280, Shelburne B0T 1W0 902-875-3544St. Mary's Mosher, M. MacDonald, M. P.O. Box 296, Sherbrooke B0J 3C0 902-522-2049Victoria Morrison, B. Hudson, S. P.O. Box 370, Baddeck B0E 1B0 902-295-3231Yarmouth Goodwin, M. Moses, K. 932 Highway 1, Hebron B5A 5Z5 902-742-7159

Regional Municipality Cape Breton Clarke, C. Merritt, M. 320 Esplanade, Sydney B1P 7B9 902-563-5005Halifax Savage, M. Traves, J. Box 1749, Halifax B3J 3A5 902-490-4000Queens Clarke, C. MacLellan, R. Box 1264, Liverpool B0T 1K0 902-354-3453

Town Amherst Small, R. Herrett, G. Box 516, Amherst B4H 4A1 902-667-3352Annapolis Royal Tompkins, M. Barr. G Box 310, Annapolis Royal B0S 1A0 902-532-2043Antigonish Chisholm, C. Lawrence, J. 274 Main Street, Antigonish B2G 2C4 902-863-2351Berwick Clarke, D Regan, D Box 130, Berwick B0P 1E0 902-538-8068Bridgetown As of April 1, 2015, the Town of Bridgetown dissolved its town status, becoming part of the Municipality of the County of AnnapolisBridgewater Walker, D Smith, K. 60 Pleasant St., Bridgewater B4V 3X9 902-543-4651Clark's Harbour Stoddart, L. Jones, J (Ms) Box 160, Clark's Harbour B0W 1P0 902-745-2390Digby Cleveland, B. Ossinger, T. Box 579, Digby B0V 1A0 902-245-4769Hantsport As of July 1, 2015, the Town of Hantsport dissolved its town status, becoming part of the Municipality of the District of West HantsKentville Corkum, D. Phillips, M 354 Main St., Kentville B4N 1K6 902-679-2500Lockeport Huskilson, D. Young, J. (Ms.) Box 189, Lockeport B0T 1L0 902-656-2216Lunenburg Bailey, R (Ms.) Renton, B. (Ms.) Box 129, Lunenburg B0J 2C0 902-634-4410Mahone Bay Feeney, J. Wentzell, J. Box 530, Mahone Bay B0J 2E0 902-624-8327Middleton Eddy, C. Turner, R (Ms) Box 340, Middleton B0S 1P0 902-825-4841Mulgrave MacDonald, L Matheson, K. Box 129, Mulgrave B0E 2G0 902-747-2243New Glasgow MacMillan, B. MacDonald, L. (Ms) Box 7, New Glasgow B2H 5E1 902-755-7788Oxford Stewart, T (Ms) White, D. Box 338, Oxford B0M 1P0 902-447-2170Parrsboro Smith, L. (Ms) Hickey, R. Box 400, Parrsboro B0M 1S0 902-254-2036Pictou Hawes, J. Conrod, S. Box 640, Pictou B0K 1H0 902-485-4372Port Hawkesbury MacLean, B. Freimanis, M 606 Reeves St., Unit 1, Port Hawkesbury B9A 2R7 902-625-2746Shelburne Harris-Mattatall, K (Ms) Heide, D Box 670, Shelburne B0T 1W0 902-875-2991Springhill As of April 1, 2015, the Town of Springhill dissolved its town status, becoming part of the Municipality of the County of CumberlandStellarton Gennoe, J. Eaton, J. (Ms.) Box 2200, Stellarton B0K 1S0 902-752-2114Stewiacke Robinson W (Ms) Dorey, S. Box 8, Stewiacke B0N 2J0 902-639-2231Trenton MacKinnon, G. MacGillvray, C. (Ms.) Box 328, Trenton B0K 1X0 902-752-5311Truro Mills, W. Dolter, M. 695 Prince Street, Truro B2N 1G5 902-895-4484Westville MacKay, R. Rice, K. (Ms) P.O Box 923, Westville B0K 2A0 902-396-1500Windsor Bregante, J. Coutinho, L. Box 158, Windsor B0N 2T0 902-798-2275Wolfville Cantwell, J Beaudin, E. (Ms) 359 Main Street, Wolfville B4P 1A1 902-542-5767Yarmouth Mood, P. (Ms) Gushue, J. 400 Main Street, Yarmouth B5A 1G2 902-742-8565

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Location of Municipality - March 31, 2015

County Municipality Incorporated Towns VillagesAnnapolis Municipality of the County of Annapolis Annapolis Royal, Bridgetown*, Middleton Lawrencetown

Antigonish Municipality of the County of Antigonish Antigonish Havre Boucher

Cape Breton Cape Breton Regional Municipality established August 1, 1995

Colchester Municipality of the County of Colchester Stewiacke, Truro Bible Hill, Tatamagouche

Cumberland Municipality of the County of Cumberland Amherst, Oxford, Parrsboro, Springhill** Pugwash, River Hebert

Digby Municipality of the District of Clare Digby Freeport, Tiverton, Westport, Weymouth

Municipality of the District of Digby

Guysborough Municipality of the District of GuysboroughMunicipality of the District of St. Mary's Mulgrave Dover

Halifax Halifax Regional Municipality

Hants Municipality of the District of East HantsMunicipality of the District of West Hants Hantsport***, Windsor

Inverness Municipality of the County of Inverness Port Hawkesbury

Kings Municipality of the County of Kings Berwick, Kentville, Wolfville Aylesford, Canning, Greenwood, Kingston, New Minas, Port Williams, Cornwallis Square

Lunenburg Municipality of the District of ChesterMunicipality of the District of Lunenburg Bridgewater, Lunenburg, Mahone Bay Chester, Hebbville

Pictou Municipality of the County of Pictou New Glasgow, Pictou, Trenton, Stellarton, Westville

Queens Region of Queens established April 1, 1996

Richmond Municipality of the County of Richmond St. Peter's

Shelburne Municipality of the District of BarringtonMunicipality of the District of Shelburne Clark's Harbour, Lockeport, Shelburne

Victoria Municipality of the County of Victoria Baddeck

Yarmouth Municipality of the District of ArgyleMunicipality of the District of Yarmouth Yarmouth

* The Town of Bridgetown dissolved its town status, becoming part of the Municipality of the County of Annapolis as of April 1, 2015.

** The Town of Springhill dissolved its town status, becoming part of the Municipality of the County of Cumberland as of April 1, 2015.

*** The Town of Hantsport dissolved its town status, becoming part of the Municipality of the District of West Hants as of July 1, 2015.

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ASSESSMENT INFORMATION

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Asessment InformationFiscal Year: 2015

MUNICIPALITY RESIDENTIAL MARKET RESIDENTIAL CAP. AMOUNT

RESIDENTIAL TAXABLE RESOURCE MARKET RESOURCE CAP. AMOUNT

RESOURCE TAXABLE COMMERCIALTAXABLE BUSINESS OCCUPANCY TAXABLE

TOTAL TAXABLE

MUNICIPALITYANNAPOLIS 1,120,392,000 185,277,600 935,114,400 47,388,300 2,001,300 45,387,000 49,347,700 0 1,029,849,100ANTIGONISH 1,012,488,600 170,263,600 842,225,000 75,014,300 6,776,100 68,238,200 80,162,200 0 990,625,400ARGYLE 434,585,300 37,093,200 397,492,100 35,949,900 2,872,300 33,077,600 46,841,300 0 477,411,000BARRINGTON 361,401,800 25,374,900 336,026,900 24,944,100 2,582,400 22,361,700 54,270,000 0 412,658,600CHESTER 1,553,839,400 227,731,600 1,326,107,800 46,465,200 4,480,800 41,984,400 87,032,900 0 1,455,125,100CLARE 477,977,400 45,502,100 432,475,300 43,805,300 3,151,300 40,654,000 60,461,100 0 533,590,400COLCHESTER 2,213,718,600 349,983,000 1,863,735,600 57,159,800 2,634,000 54,525,800 263,968,600 0 2,182,230,000CUMBERLAND 1,291,648,600 273,255,700 1,018,392,900 38,908,300 2,116,300 36,792,000 117,041,900 0 1,172,226,800DIGBY 380,315,200 49,607,900 330,707,300 23,805,200 1,218,200 22,587,000 43,889,300 0 397,183,600GUYSBOROUGH 243,418,400 30,469,400 212,949,000 31,764,600 1,681,500 30,083,100 178,217,600 0 421,249,700HANTS EAST 1,600,812,200 243,612,700 1,357,199,500 46,073,100 1,386,700 44,686,400 129,223,200 0 1,531,109,100HANTS WEST 1,008,874,900 179,035,800 829,839,100 32,760,800 1,531,000 31,229,800 46,467,200 0 907,536,100INVERNESS 823,653,900 113,362,500 710,291,400 150,588,000 12,160,100 138,427,900 88,111,800 0 936,831,100KINGS 3,132,598,800 424,781,700 2,707,817,100 121,774,600 615,500 121,159,100 373,876,300 0 3,202,852,500LUNENBURG 2,569,176,900 370,194,700 2,198,982,200 139,768,300 21,052,400 118,715,900 131,769,500 0 2,449,467,600PICTOU 1,473,121,500 318,476,800 1,154,644,700 80,235,700 11,896,000 68,339,700 185,368,400 0 1,408,352,800RICHMOND 559,959,100 82,940,900 477,018,200 113,031,000 10,455,300 102,575,700 167,342,800 0 746,936,700SHELBURNE 340,802,500 56,255,300 284,547,200 61,291,200 10,035,800 51,255,400 28,401,100 0 364,203,700ST. MARY'S 137,895,100 22,309,100 115,586,000 21,163,800 997,800 20,166,000 26,673,100 0 162,425,100VICTORIA 568,739,000 90,618,300 478,120,700 95,469,300 9,839,800 85,629,500 63,306,700 0 627,056,900YARMOUTH 633,208,400 49,166,400 584,042,000 40,034,400 2,599,900 37,434,500 30,185,200 0 651,661,700SUBTOTAL 21,938,627,600 3,345,313,200 18,593,314,400 1,327,395,200 112,084,500 1,215,310,700 2,251,957,900 0 22,060,583,000

REGIONAL MUNICIPALITYCAPE BRETON REGIONAL 4,382,427,300 902,649,700 3,479,777,600 85,740,700 9,511,600 76,229,100 604,122,300 0 4,160,129,000HALIFAX REGIONAL 37,151,985,000 4,489,638,700 32,662,346,300 274,811,000 27,013,200 247,797,800 7,353,765,100 0 40,263,909,200REGION OF QUEENS 840,918,100 152,620,300 688,297,800 97,658,700 19,390,000 78,268,700 77,127,300 0 843,693,800SUBTOTAL 42,375,330,400 5,544,908,700 36,830,421,700 458,210,400 55,914,800 402,295,600 8,035,014,700 0 45,267,732,000

TOWNSAMHERST 411,625,800 47,867,500 363,758,300 1,542,600 11,500 1,531,100 131,345,400 0 496,634,800ANNAPOLIS ROYAL 36,284,700 2,099,700 34,185,000 346,000 22,600 323,400 10,202,200 0 44,710,600ANTIGONISH 322,406,200 31,745,800 290,660,400 541,300 7,400 533,900 75,084,600 0 366,278,900BERWICK 133,304,400 14,358,600 118,945,800 1,094,600 9,400 1,085,200 25,293,100 0 145,324,100BRIDGETOWN 43,119,600 3,562,700 39,556,900 135,100 1,800 133,300 6,047,500 0 45,737,700BRIDGEWATER 508,028,600 45,816,100 462,212,500 3,100,100 989,800 2,110,300 165,328,000 0 629,650,800CLARK'S HARBOUR 28,866,200 1,059,900 27,806,300 903,400 1,000 902,400 6,530,800 0 35,239,500DIGBY 89,939,500 5,519,500 84,420,000 593,900 17,800 576,100 22,775,300 0 107,771,400HANTSPORT 70,533,400 12,481,300 58,052,100 405,300 152,900 252,400 16,493,900 0 74,798,400KENTVILLE 405,559,900 32,494,700 373,065,200 2,915,900 97,400 2,818,500 93,811,800 0 469,695,500LOCKEPORT 24,115,000 2,552,800 21,562,200 690,900 84,200 606,700 7,064,800 0 29,233,700LUNENBURG 221,792,400 19,458,100 202,334,300 439,800 63,800 376,000 43,145,000 0 245,855,300MAHONE BAY 118,571,100 11,328,200 107,242,900 1,674,800 163,500 1,511,300 20,580,400 0 129,334,600MIDDLETON 92,443,400 7,324,600 85,118,800 221,600 4,000 217,600 19,126,400 0 104,462,800MULGRAVE 26,461,900 1,777,400 24,684,500 1,667,400 9,300 1,658,100 20,084,800 0 46,427,400NEW GLASGOW 458,690,600 42,511,800 416,178,800 2,578,400 175,700 2,402,700 139,729,600 0 558,311,100OXFORD 47,533,800 3,037,400 44,496,400 614,900 6,600 608,300 25,926,600 0 71,031,300PARRSBORO 64,523,600 9,672,100 54,851,500 696,800 43,800 653,000 6,922,600 0 62,427,100PICTOU 143,887,000 11,978,500 131,908,500 1,289,900 82,900 1,207,000 22,282,000 0 155,397,500PORT HAWKESBURY 147,857,300 6,347,700 141,509,600 1,549,000 9,800 1,539,200 51,594,200 0 194,643,000SHELBURNE 72,982,700 6,376,300 66,606,400 1,218,600 139,000 1,079,600 20,320,100 0 88,006,100SPRINGHILL 100,773,400 4,047,500 96,725,900 195,000 10,300 184,700 10,201,300 0 107,111,900STELLARTON 200,440,300 25,487,200 174,953,100 671,100 14,100 657,000 77,779,200 0 253,389,300STEWIACKE 81,918,700 11,428,300 70,490,400 1,179,400 47,600 1,131,800 9,712,300 0 81,334,500TRENTON 99,060,200 14,521,400 84,538,800 1,000,500 143,300 857,200 7,710,500 0 93,106,500TRURO 643,477,500 58,527,200 584,950,300 977,600 19,200 958,400 223,385,600 0 809,294,300WESTVILLE 141,511,400 17,492,700 124,018,700 1,593,000 118,300 1,474,700 11,392,700 0 136,886,100WINDSOR 186,037,800 22,133,900 163,903,900 611,600 24,000 587,600 51,628,300 0 216,119,800WOLFVILLE 380,445,200 20,738,400 359,706,800 626,400 4,100 622,300 31,347,000 0 391,676,100YARMOUTH 284,902,800 6,386,700 278,516,100 632,000 13,000 619,000 129,362,200 0 408,497,300SUBTOTAL 5,587,094,400 500,134,000 5,086,960,400 31,706,900 2,488,100 29,218,800 1,482,208,200 0 6,598,387,400GRAND TOTAL 69,901,052,400 9,390,355,900 60,510,696,500 1,817,312,500 170,487,400 1,646,825,100 11,769,180,800 0 73,926,702,400

Assessment InformationFiscal Year: 2015

MUNICIPALITY RESIDENTIAL EXEMPT RESOURCE EXEMPT COMMERCIAL EXEMPT BUSINESS OCCUPANCY EXEMPT

TOTAL EXEMPT TOTAL ASSESSMENT NON-PROFIT TAXABLE ACRES

COMMERCIAL TAXABLE ACRES

RESOURCE TAXABLE ACRES

MUNICIPALITYANNAPOLIS 1,842,100 17,708,900 54,933,300 0 74,484,300 1,104,333,400 154 28,251 232,552ANTIGONISH 4,300,500 6,899,500 109,915,600 0 121,115,600 1,111,741,000 141 9,803 167,134ARGYLE 317,400 1,944,700 69,968,200 0 72,230,300 549,641,300 0 3,414 41,988BARRINGTON 1,443,500 5,157,400 44,586,200 0 51,187,100 463,845,700 0 3,213 17,680CHESTER 1,408,900 5,473,200 51,230,600 0 58,112,700 1,513,237,800 130 23,023 116,552CLARE 7,593,900 425,500 74,119,400 0 82,138,800 615,729,200 0 22,405 102,976COLCHESTER 19,075,200 5,987,000 249,456,700 0 274,518,900 2,456,748,900 49 192,746 337,660CUMBERLAND 8,861,100 5,689,900 130,060,200 0 144,611,200 1,316,838,000 658 236,142 398,859DIGBY 11,547,100 7,986,800 58,428,200 0 77,962,100 475,145,700 50 85,297 99,650GUYSBOROUGH 1,862,400 7,855,200 45,032,200 0 54,749,800 475,999,500 0 635 123,020HANTS EAST 701,700 4,801,300 88,888,500 0 94,391,500 1,625,500,600 0 57,673 174,566HANTS WEST 1,547,600 1,283,100 46,807,000 0 49,637,700 957,173,800 177 51,759 92,616INVERNESS 3,656,900 8,643,700 124,151,800 0 136,452,400 1,073,283,500 90 0 177,257KINGS 58,091,800 5,495,300 389,438,700 0 453,025,800 3,655,878,300 274 65,289 189,803LUNENBURG 2,662,900 12,511,200 105,373,900 0 120,548,000 2,570,015,600 0 1,918 250,863PICTOU 10,534,700 6,207,900 152,072,900 0 168,815,500 1,577,168,300 230 106,823 292,329RICHMOND 1,649,400 3,383,000 169,923,700 0 174,956,100 921,892,800 16 187 50,481SHELBURNE 1,392,500 4,241,000 36,308,600 0 41,942,100 406,145,800 0 1,832 64,497ST. MARY'S 2,174,000 1,252,700 24,568,500 0 27,995,200 190,420,300 0 74,956 58,385VICTORIA 5,641,200 4,303,200 146,801,400 0 156,745,800 783,802,700 0 0 51,964YARMOUTH 313,400 2,031,800 50,889,300 0 53,234,500 704,896,200 0 3,072 62,797SUBTOTAL 146,618,200 119,282,300 2,222,954,900 0 2,488,855,400 24,549,438,400 1,969 968,438 3,103,629

REGIONAL MUNICIPALITYCAPE BRETON REGIONAL 62,120,500 21,665,900 904,282,800 0 988,069,200 5,148,198,200 452 100 184,504HALIFAX REGIONAL 439,383,700 155,560,800 5,172,090,800 0 5,767,035,300 46,030,944,500 573 198,107 157,090REGION OF QUEENS 5,347,200 31,314,100 110,185,300 0 146,846,600 990,540,400 238 1,517 127,162SUBTOTAL 506,851,400 208,540,800 6,186,558,900 0 6,901,951,100 52,169,683,100 1,263 199,724 468,756

TOWNSAMHERST 735,100 304,000 48,559,700 0 49,598,800 546,233,600 0 0 103ANNAPOLIS ROYAL 0 15,800 38,076,600 0 38,092,400 82,803,000 41 0 0ANTIGONISH 95,816,300 164,700 221,358,400 0 317,339,400 683,618,300 0 0 0BERWICK 14,000 130,000 23,913,600 0 24,057,600 169,381,700 0 0 23BRIDGETOWN 10,900 91,000 11,994,800 0 12,096,700 57,834,400 0 0 0BRIDGEWATER 1,058,600 243,500 138,241,600 0 139,543,700 769,194,500 0 0 79CLARK'S HARBOUR 48,100 33,400 11,147,700 0 11,229,200 46,468,700 0 0 0DIGBY 178,700 235,700 44,570,400 0 44,984,800 152,756,200 0 0 0HANTSPORT 220,900 35,500 7,258,500 0 7,514,900 82,313,300 0 0 0KENTVILLE 433,500 1,055,800 63,939,700 0 65,429,000 535,124,500 0 0 396LOCKEPORT 155,100 465,800 8,616,400 0 9,237,300 38,471,000 0 0 0LUNENBURG 222,700 0 57,260,700 0 57,483,400 303,338,700 0 0 0MAHONE BAY 18,300 31,700 16,611,100 0 16,661,100 145,995,700 0 0 0MIDDLETON 119,000 48,200 50,924,900 0 51,092,100 155,554,900 0 0 163MULGRAVE 151,800 326,800 15,078,200 0 15,556,800 61,984,200 0 0 1,255NEW GLASGOW 223,400 1,555,900 87,149,300 0 88,928,600 647,239,700 0 0 0OXFORD 359,700 27,300 16,541,700 0 16,928,700 87,960,000 0 0 698PARRSBORO 425,700 28,000 8,639,900 0 9,093,600 71,520,700 0 0 1,028PICTOU 1,112,600 440,700 41,799,400 0 43,352,700 198,750,200 0 0 301PORT HAWKESBURY 1,692,000 2,045,600 87,568,700 0 91,306,300 285,949,300 0 0 68SHELBURNE 359,700 544,300 16,896,900 0 17,800,900 105,807,000 0 0 155SPRINGHILL 594,600 97,100 74,966,400 0 75,658,100 182,770,000 0 0 0STELLARTON 112,000 1,231,000 42,793,600 0 44,136,600 297,525,900 0 0 40STEWIACKE 0 64,000 10,669,700 0 10,733,700 92,068,200 0 297 1,233TRENTON 213,800 725,900 67,333,600 0 68,273,300 161,379,800 0 0 9TRURO 3,412,300 2,976,500 309,999,600 0 316,388,400 1,125,682,700 162 484 1,032WESTVILLE 250,100 500,300 15,226,300 0 15,976,700 152,862,800 0 0 608WINDSOR 6,882,300 162,600 53,196,700 0 60,241,600 276,361,400 0 0 0WOLFVILLE 65,314,300 747,000 161,990,800 0 228,052,100 619,728,200 0 0 0YARMOUTH 16,505,100 479,000 190,135,500 0 207,119,600 615,616,900 0 0 102SUBTOTAL 196,640,600 14,807,100 1,942,460,400 0 2,153,908,100 8,752,295,500 203 781 7,293GRAND TOTAL 850,110,200 342,630,200 10,351,974,200 0 11,544,714,600 85,471,417,000 3,435 1,168,943 3,579,678

CONSOLIDATED FINANCIAL INFORMATION

- Page 16 of 160 -

Consolidated Statement of Financial Position - Regionals and Municipalities FIR Schedule AFiscal Year: 2014/2015

Current Year AmountFinancial Assets Liabilities

Cash And Cash Equivalents Restricted Cash

Taxes Receivable (Net

Of Asset Valuation

Allowances)

Other Receivables

(Net Of Asset Valuation

Allowances)

Investments Loans And Advances

Investment In Government

Business Enterprises Or Partnerships

Other Financial Assets

Inventory Held For Resale

Total Financial Assets

Bank Indebtedness

Short-Term Borrowings Payables

Municipality Annapolis 5,039,431 354,284 715,541 885,565 0 1,041,327 0 0 0 8,036,148 0 0 1,774,059Antigonish 6,632,054 978,079 609,192 355,005 2,147,263 0 870,918 0 0 11,592,511 0 0 780,814Argyle 7,851,946 276,012 381,377 1,008,580 94,644 361,093 0 3,276 121,175 10,098,103 0 0 936,314Barrington 2,090,318 76,032 998,448 632,630 0 0 0 0 0 3,797,428 417,737 0 488,681Chester 5,641,131 3,738,820 1,293,586 1,088,290 0 0 0 0 0 11,761,827 0 2,275,980 1,715,973Clare 3,481,760 223,261 430,306 908,374 0 0 0 0 0 5,043,701 0 0 468,997Colchester 14,518,052 453,936 1,732,657 6,553,714 0 1,127,628 0 0 0 24,385,987 0 0 4,860,828Cumberland 12,296,625 277,216 1,774,913 3,514,944 0 0 0 0 55,716 17,919,414 5,587,130 0 2,919,954Digby 3,136,347 331,459 682,437 410,535 0 208,085 0 461,902 0 5,230,765 0 0 765,090East Hants 17,783,181 2,793,488 2,292,027 1,231,185 0 0 0 0 0 24,099,881 1,266,457 0 2,759,011Guysborough 729,423 1,386,898 421,336 1,993,964 9,951,229 0 0 0 0 14,482,850 0 0 4,774,036Inverness 14,657,597 445,185 1,815,875 1,850,583 0 0 0 506,681 0 19,275,921 0 0 3,683,039Kings 23,584,600 1,214,900 1,839,200 4,158,000 277,400 611,500 452,400 0 0 32,138,000 0 0 8,705,800Lunenburg 17,887,950 780,190 1,862,879 537,403 0 0 3,528,630 0 15,884 24,612,936 0 328,889 1,362,322Pictou 4,042,662 164,204 0 2,295,620 0 0 0 0 0 6,502,486 0 0 1,782,676Richmond 6,421,680 278,222 1,922,402 807,860 0 0 0 0 0 9,430,164 1,376,933 0 2,976,363Shelburne 777,835 272,632 915,558 470,738 1,058,410 0 0 0 0 3,495,173 0 0 235,945St. Mary's 1,763,278 52,411 444,158 266,151 0 0 0 0 0 2,525,998 0 0 99,515Victoria 4,084,837 88,390 1,888,812 886,381 58,447 0 0 0 0 7,006,867 0 0 1,281,300West Hants 6,562,837 146,123 1,051,020 572,343 0 0 0 0 0 8,332,323 0 0 1,434,767Yarmouth 9,473,148 108,396 757,184 665,800 94,636 0 0 17,142 0 11,116,306 0 0 1,436,931SubTotal $168,456,692 $14,440,138 $23,828,908 $31,093,665 $13,682,029 $3,349,633 $4,851,948 $989,001 $192,775 $260,884,789 $8,648,257 $2,604,869 $45,242,415

Regional Municipality

CBRM 0 2,393,666 16,113,519 13,387,750 0 6,932,000 0 0 0 38,826,935 12,104,381 0 8,965,943HRM 194,153,000 0 28,091,000 53,537,000 72,137,000 747,000 859,031,000 0 42,264,000 1,249,960,000 0 0 105,764,000Region of Queens 13,096,904 286,408 1,583,026 1,154,083 0 263,514 0 0 0 16,383,935 0 0 1,638,610SubTotal $207,249,904 $2,680,074 $45,787,545 $68,078,833 $72,137,000 $7,942,514 $859,031,000 $0 $42,264,000 $1,305,170,870 $12,104,381 $0 $116,368,553

Consolidated Statement of Financial Position - Regionals and Municipalities FIR Schedule AFiscal Year: 2014/2015

Current Year Amount Net Finacial Assets (Net

Debt)Non Financial Assets

Accumulated Surplus (Deficit)

Long-Term Debt Other Liabilities - Short term

Other liabilities - Long term

Total Liabilities

Net Financial Assets (Net

Debt)Capital Assets Less Accumulated

AmortizationInventory Not

Held For ResalePrepaid

ExpensesOther non

financial assetsTotal Non

Finacial AssetsAccumulated

Surplus (Deficit)

Municipality Annapolis 1,956,000 2,827,051 0 6,557,110 1,479,038 35,469,457 -12,754,694 0 100,104 14,300 22,829,167 24,308,205Antigonish 4,095,303 0 401,525 5,277,642 6,314,869 32,265,334 -10,816,531 108,719 19,866 0 21,577,388 27,892,257Argyle 1,016,279 1,168,451 308,698 3,429,742 6,668,361 20,149,076 -7,279,700 0 88,503 0 12,957,879 19,626,240Barrington 419,032 33,171 159,679 1,518,300 2,279,128 19,707,611 -7,613,757 11,132 49,674 83,647 12,238,307 14,517,435Chester 8,567,741 335,288 2,999,988 15,894,970 -4,133,143 51,015,782 -28,128,123 0 52,873 0 22,940,532 18,807,389Clare 2,496,667 77,906 489,227 3,532,797 1,510,904 18,290,677 -8,119,797 0 0 0 10,170,880 11,681,784Colchester 21,929,663 1,349,676 11,739,548 39,879,715 -15,493,728 183,415,710 -74,355,816 0 105,016 178,084 109,342,994 93,849,266Cumberland 7,683,958 1,813,753 2,103,435 20,108,230 -2,188,816 54,796,945 -15,877,078 0 62,093 0 38,981,960 36,793,144Digby 990,000 312,505 331,459 2,399,054 2,831,711 16,508,616 -4,662,784 0 4,000 0 11,849,832 14,681,543East Hants 28,253,664 1,450,126 4,440,515 38,169,773 -14,069,892 104,347,062 -27,195,922 9,080 351,180 0 77,511,400 63,441,508Guysborough 1,834,912 1,335,963 0 7,944,911 6,537,939 65,728,973 -23,771,807 35,500 739,515 348,167 43,080,348 49,618,287Inverness 37,409,328 2,553,353 6,419,485 50,065,205 -30,789,284 74,995,652 -17,986,539 138,156 3,210 154,631 57,305,110 26,515,826Kings 12,664,300 3,801,800 1,677,300 26,849,200 5,288,800 117,697,000 -55,731,100 240,900 384,800 0 62,591,600 67,880,400Lunenburg 10,524,267 1,493,192 2,115,461 15,824,131 8,788,805 47,061,074 -7,142,677 0 21,007 0 39,939,404 48,728,209Pictou 0 276,619 0 2,059,295 4,443,191 55,054,145 -12,710,321 0 121,923 0 42,465,747 46,908,938Richmond 13,473,089 716,637 1,240,349 19,783,371 -10,353,207 43,846,554 -14,788,245 558,479 297,045 0 29,913,833 19,560,626Shelburne 28,400 50,421 272,632 587,398 2,907,775 8,669,721 -3,113,756 0 18,619 4,152 5,578,736 8,486,511St. Mary's 1,125,000 31,275 52,411 1,308,201 1,217,797 7,107,121 -2,007,298 8,255 28,696 0 5,136,774 6,354,571Victoria 26,667,607 1,661,333 685,665 30,295,905 -23,289,038 41,226,178 -9,635,019 0 178,178 71,965 31,841,302 8,552,264West Hants 2,861,839 41,900 552,840 4,891,346 3,440,977 25,981,140 -7,342,820 0 85,989 0 18,724,309 22,165,286Yarmouth 2,801,060 1,883,626 689,374 6,810,991 4,305,315 36,944,118 -14,186,912 6,265 79,600 0 22,843,071 27,148,386SubTotal $186,798,109 $23,214,046 $36,679,591 $303,187,287 -$42,302,498 $1,060,277,946 -$365,220,696 $1,116,486 $2,791,891 $854,946 $699,820,573 $657,518,075


CBRM 116,784,771 5,687,861 48,981,439 192,524,395 -153,697,460 546,414,378 -175,629,425 1,161,375 1,100,885 736,694 373,783,907 220,086,447HRM 212,898,000 56,345,000 65,062,000 440,069,000 809,891,000 3,225,416,000 -1,441,870,000 6,019,932 3,505,068 0 1,793,071,000 2,602,962,000Region of Queens 5,158,020 280,277 2,384,408 9,461,315 6,922,620 77,334,668 -21,540,780 104,763 176,749 0 56,075,400 62,998,020SubTotal $334,840,791 $62,313,138 $116,427,847 $642,054,710 $663,116,160 $3,849,165,046 -$1,639,040,205 $7,286,070 $4,782,702 $736,694 $2,222,930,307 $2,886,046,467

Consolidated Statement of Financial Position - Towns FIR Schedule AFiscal Year: 2014/2015




Of Asset Valuation

Allowances)

Other Receivables (Net

Of Asset Valuation

Allowances)

Investments Loans And Advances



Other Financial Assets


Total Financial Assets

Bank Indebtedness

Short-Term Borrowings Payables

Town Amherst 6,836,999 17,624 480,525 943,954 0 0 0 0 0 8,279,102 0 0 831,668Annapolis Royal 1,897,800 0 39,614 202,412 0 0 0 0 0 2,139,826 0 0 242,109Antigonish 882,351 0 2,786,522 185,764 2,917,557 0 0 0 0 6,772,194 0 0 2,210,593Berwick 306,691 0 501,869 1,522,237 0 0 253,863 0 0 2,584,660 0 0 1,165,640Bridgetown 304,512 20,515 90,009 615,448 0 0 0 0 0 1,030,484 143,757 0 375,117Bridgewater 5,385,269 9,550 716,728 2,806,479 0 0 14,753,115 34,977 0 23,706,118 328,889 0 2,977,701Clark's Harbour 125,352 10,222 125,560 15,996 0 0 0 0 0 277,130 0 0 106,859Digby 2,091,769 17,260 476,764 251,494 0 0 0 0 0 2,837,287 0 0 504,271Hantsport 508,401 4,689 74,224 603,786 0 0 152,558 0 147,682 1,491,340 0 0 290,414Kentville 2,984,273 0 329,627 1,344,203 13,092,982 0 0 0 0 17,751,085 1,180,518 0 1,424,168Lockeport 99,313 82,026 110,346 35,879 0 0 0 0 0 327,564 30,244 0 129,312Lunenburg 2,960,494 0 400,306 1,144,979 0 0 0 0 0 4,505,779 0 179,000 1,275,239Mahone Bay 2,650,273 0 573,944 68,030 0 0 0 0 0 3,292,247 0 0 394,743Middleton 1,390,270 16,473 210,306 238,976 0 0 0 0 0 1,856,025 0 363,728 250,182Mulgrave 389,943 0 74,300 255,753 0 0 0 0 0 719,996 1,069,900 0 161,990New Glasgow 2,537,200 0 1,400,300 1,361,400 0 0 0 0 0 5,298,900 2,122,900 0 2,882,700Oxford 769,094 0 123,645 65,490 0 0 0 0 0 958,229 165,000 0 197,909Parrsboro 909,732 0 61,197 1,074,128 0 0 0 0 0 2,045,057 0 0 130,466Pictou 1,063,334 0 590,266 738,697 0 0 0 1,908,339 0 4,300,636 182,681 0 827,722Port Hawkesbury 4,011,377 0 312,041 484,513 0 0 0 0 0 4,807,931 0 0 573,361Shelburne 1,547,209 1,594 235,180 256,341 149,863 0 0 70,914 0 2,261,101 371,713 0 552,815Springhill 3,232,773 0 703,120 608,131 0 0 0 0 0 4,544,024 3,476,518 0 782,738Stellarton 8,825,455 0 439,246 391,971 0 0 0 0 0 9,656,672 0 0 1,380,483Stewiacke 1,227,452 0 132,499 95,554 0 0 0 0 0 1,455,505 0 0 260,267Trenton 1,327,286 8,351 336,470 136,145 0 0 0 0 0 1,808,252 0 0 617,345Truro 5,375,324 70,959 1,499,320 3,293,352 0 190,000 0 0 815,441 11,244,396 0 2,819,132 4,617,807Westville 394,573 44,712 474,557 814,144 0 0 0 0 0 1,727,986 893,196 0 499,820Windsor 3,766,901 0 465,494 656,241 0 0 0 42,994 0 4,931,630 0 263,646 750,527Wolfville 5,162,085 0 369,663 386,732 0 0 0 0 0 5,918,480 0 820,297 917,365Yarmouth 8,242,919 36,023 1,137,765 1,952,710 94,685 3,317 0 35,500 48,000 11,550,919 0 0 2,168,773SubTotal $77,206,424 $339,998 $15,271,407 $22,550,939 $16,255,087 $193,317 $15,159,536 $2,092,724 $1,011,123 $150,080,555 $9,965,316 $4,445,803 $29,500,104

Grand Total $452,913,020 $17,460,210 $84,887,860 $121,723,437 $102,074,116 $11,485,464 $879,042,484 $3,081,725 $43,467,898 $1,716,136,214 $30,717,954 $7,050,672 $191,111,072

Consolidated Statement of Financial Position - Towns FIR Schedule AFiscal Year: 2014/2015

Current Year Amount Net Finacial Assets (Net

Debt)Non Financial Assets Accumulated

Surplus (Deficit)

Long-Term Debt Other Liabilities - Short term

Other liabilities - Long term Total Liabilities

Net Financial Assets (Net

Debt)Capital Assets Less Accumulated

AmortizationInventory Not

Held For ResalePrepaid

ExpensesOther non

financial assetsTotal Non

Finacial AssetsAccumulated

Surplus (Deficit)

Town Amherst 8,715,188 1,480,552 1,935,458 12,962,866 -4,683,764 82,422,351 -30,313,355 117,871 53,288 0 52,280,155 47,596,391Annapolis Royal 197,454 0 0 439,563 1,700,263 11,569,150 -5,222,536 25,039 48,913 0 6,420,566 8,120,829Antigonish 3,527,500 642,054 0 6,380,147 392,047 42,085,379 -18,283,611 449,028 22,141 0 24,272,937 24,664,984Berwick 2,257,724 80,679 0 3,504,043 -919,383 23,582,581 -11,079,519 78,149 35,515 0 12,616,726 11,697,343Bridgetown 2,272,363 20,515 0 2,811,752 -1,781,268 10,270,573 -3,310,352 30,333 5,694 0 6,996,248 5,214,980Bridgewater 7,747,639 940,503 4,839,647 16,834,379 6,871,739 127,384,016 -51,404,994 301,067 235,904 0 76,515,993 83,387,732Clark's Harbour 332,500 7,702 10,222 457,283 -180,153 5,795,474 -3,012,807 9,839 1,241 10,630 2,804,377 2,624,224Digby 1,684,147 15,817 83,660 2,287,895 549,392 25,732,508 -12,018,026 17,342 22,426 0 13,754,250 14,303,642Hantsport 1,904,018 267,004 165,136 2,626,572 -1,135,232 10,570,584 -3,446,089 74,372 26,214 0 7,225,081 6,089,849Kentville 7,495,130 142,434 0 10,242,250 7,508,835 57,534,771 -22,246,850 0 66,174 456,473 35,810,568 43,319,403Lockeport 311,588 3,703 159,566 634,413 -306,849 6,979,274 -4,308,620 0 0 77,540 2,748,194 2,441,345Lunenburg 3,148,650 127,334 0 4,730,223 -224,444 47,565,908 -17,989,944 200,098 22,273 0 29,798,335 29,573,891Mahone Bay 1,148,600 172,352 0 1,715,695 1,576,552 16,976,075 -6,911,208 98,092 156,251 191,366 10,510,576 12,087,128Middleton 2,610,217 12,483 0 3,236,610 -1,380,585 20,591,460 -7,830,307 0 7,417 0 12,768,570 11,387,985Mulgrave 147,650 40,703 0 1,420,243 -700,247 13,220,077 -5,819,378 0 10,999 0 7,411,698 6,711,451New Glasgow 10,196,000 142,900 0 15,344,500 -10,045,600 92,983,400 -35,027,400 367,700 47,900 9,300 58,380,900 48,335,300Oxford 1,926,900 17,228 57,305 2,364,342 -1,406,113 13,913,912 -5,677,354 23,797 23,659 0 8,284,014 6,877,901Parrsboro 0 146,743 86,704 363,913 1,681,144 11,079,870 -4,980,042 88,361 2,835 25 6,191,049 7,872,193Pictou 4,120,267 297,740 2,168,149 7,596,559 -3,295,923 33,287,731 -11,456,399 0 155,626 0 21,986,958 18,691,035Port Hawkesbury 5,605,585 160,414 2,011,010 8,350,370 -3,542,439 52,446,082 -21,601,378 161,882 29,389 0 31,035,975 27,493,536Shelburne 1,379,223 0 2,589,168 4,892,919 -2,631,818 20,517,216 -8,910,416 39,026 30,101 0 11,675,927 9,044,109Springhill 3,664,377 0 320,277 8,243,910 -3,699,886 43,979,898 -14,836,141 309,777 35,231 13,324 29,502,089 25,802,203Stellarton 10,608,686 72,644 0 12,061,813 -2,405,141 53,944,194 -21,897,509 0 65,068 -365,083 31,746,670 29,341,529Stewiacke 1,585,124 52,472 0 1,897,863 -442,358 11,856,689 -4,212,669 0 6,269 0 7,650,289 7,207,931Trenton 591,710 8,377 8,351 1,225,783 582,469 18,457,812 -10,534,864 9,579 0 141,662 8,074,189 8,656,658Truro 21,479,766 396,697 450,172 29,763,574 -18,519,178 154,666,424 -48,621,304 296,875 109,637 0 106,451,632 87,932,454Westville 1,899,576 104,973 44,712 3,442,277 -1,714,291 17,930,002 -7,746,088 30,239 0 0 10,214,153 8,499,862Windsor 6,200,136 105,196 257,422 7,576,927 -2,645,297 32,120,727 -11,273,659 41,164 14,745 433,795 21,336,772 18,691,475Wolfville 3,024,567 382,959 0 5,145,188 773,292 36,851,799 -14,919,438 28,670 52,077 0 22,013,108 22,786,400Yarmouth 2,966,667 1,430,463 658,776 7,224,679 4,326,240 97,066,561 -32,607,590 20,255 71,157 0 64,550,383 68,876,623SubTotal $118,748,952 $7,272,641 $15,845,735 $185,778,551 ($35,697,996) $1,193,382,498 ($457,499,847) $2,818,555 $1,358,144 $969,032 $741,028,382 $705,330,386

Grand Total $640,387,852 $92,799,825 $168,953,173 $1,131,020,548 $585,115,666 $6,102,825,490 ($2,461,760,748) $11,221,111 $8,932,737 $2,560,672 $3,663,779,262 $4,248,894,928

Consolidated Statement of Financial Activities - Regionals and Municipalities FIR Schedule BFiscal Year: 2014/2015

Current Year Amount

Revenue Expenditures

Assessable Property Taxes

(Net of education,

corrections and housing deficits)

Grants In Lieu Of Taxes

Services Provided To

Other Governments

Sales Of Services

Other Revenue From Own Sources

Unconditional Transfers From

Other Governments

Conditional Transfers From

Federal Or Provincial

Governments Or Agencies


Other Local Governments

Net Income From

Government Business

Enterprises

Water Fund Revenues

Electric Fund Revenues Total Revenue

General Government

Services

Municipality Annapolis 8,757,114 500,420 0 868,653 682,096 770,049 1,366,893 0 0 661,033 0 13,606,258 3,025,189Antigonish 7,625,288 404,313 0 1,254,753 311,654 161,678 860,750 0 -63,904 691,887 0 11,246,419 2,548,334Argyle 4,622,476 180,540 0 0 1,967,981 161,259 466,270 1,200 0 0 0 7,399,726 1,327,365Barrington 4,430,152 144,501 102,774 425,164 461,972 510,388 86,226 0 0 0 0 6,161,177 1,462,547Chester 9,819,103 168,260 0 3,415,138 871,394 244,186 1,024,656 0 0 0 0 15,542,737 3,031,555Clare 4,754,830 150,332 385,176 0 585,106 440,351 564,323 0 0 0 0 6,880,118 1,204,434Colchester 23,398,428 916,545 1,127,152 456,166 5,012,043 536,614 4,165,293 2,742,126 0 699,238 0 39,053,605 4,663,621Cumberland 11,860,563 301,692 0 17,865,535 659,074 825,390 1,522,544 0 0 0 0 33,034,798 3,777,926Digby 5,254,991 139,424 91,576 83,793 291,547 360,093 915,563 0 0 0 0 7,136,987 1,417,419East Hants 19,331,242 177,299 0 877,270 3,051,258 185,602 1,509,496 0 0 1,706,897 0 26,839,064 5,204,064Guysborough 5,666,533 275,653 0 11,330,485 897,301 332,151 320,833 0 0 401,828 866,504 20,091,288 3,462,572Inverness 8,159,085 427,289 285,832 14,807,712 587,003 489,541 1,105,432 108,573 0 497,375 0 26,467,842 2,760,289Kings 25,083,100 3,012,800 3,831,600 14,343,500 1,991,900 286,100 32,329,400 477,600 0 1,182,400 0 82,538,400 6,972,800Lunenburg 19,085,658 194,490 45,244 0 3,149,502 81,271 2,517,773 0 0 0 0 25,073,938 4,053,826Pictou 12,835,290 219,532 71,271 0 1,964,500 438,666 1,306,045 0 0 204,868 0 17,040,172 3,324,405Richmond 8,030,712 1,891,104 0 0 1,005,119 0 943,415 0 -105,455 350,582 0 12,115,477 3,739,743Shelburne 3,744,089 231,609 0 84,263 344,897 94,946 608,504 16,050 0 0 0 5,124,358 1,432,357St. Mary's 1,826,971 148,304 0 0 198,844 186,377 237,196 1,397 0 135,873 0 2,734,962 859,765Victoria 5,858,201 1,645,370 160,801 10,723,511 1,005,989 16,466 665,867 -466,919 0 520,442 0 20,129,728 2,553,527West Hants 7,700,863 115,617 273,259 0 308,426 128,907 761,652 0 0 792,862 0 10,081,586 1,866,305Yarmouth 6,512,887 32,718 303,155 166,193 2,149,585 812,058 99,537 0 0 0 0 10,076,133 1,826,125SubTotal $204,357,576 $11,277,812 $6,677,840 $76,702,136 $27,497,191 $7,062,093 $53,377,668 $2,880,027 -$169,359 $7,845,285 $866,504 $398,374,773 $60,514,168


CBRM 83,745,219 7,588,166 463,628 2,552,891 11,800,605 15,930,930 12,171,916 0 0 23,275,055 0 157,528,410 14,738,206HRM 545,071,000 36,876,000 0 120,988,000 43,164,000 5,815,160 40,297,840 0 35,289,000 0 0 827,501,000 113,067,000Region of Queens 8,714,307 300,911 1,686,609 2,161,416 1,490,461 1,341,115 788,197 0 0 678,083 0 17,161,099 1,753,791SubTotal $637,530,526 $44,765,077 $2,150,237 $125,702,307 $56,455,066 $23,087,205 $53,257,953 $0 $35,289,000 $23,953,138 $0 $1,002,190,509 $129,558,997

- Page 21 of 160 -

Consolidated Statement of Financial Activities - Regionals and Municipalities FIR Schedule BFiscal Year: 2014/2015

Current Year AmountAnnual Surplus (Deficit)

Accumulated Surplus

(Deficit), Beginning Of

Year

Accumulated Surplus

(Deficit), End Of Year

Protective Services

Transportation Services

Environmental Health Services

Public Health Services

Environmental Development

Services

Recreation And Cultural Services

Extraordinary Or Special Items

Water Fund Expenses

Electric Fund Expenses

Total Expenditures

Annual Surplus (Deficit)

Accumulated Surplus (Deficit),

Beginning Of Year


End Of Year

Municipality Annapolis 3,316,049 1,436,110 2,323,641 0 363,075 1,346,436 194,489 547,435 0 12,552,424 1,053,834 23,254,371 24,308,205Antigonish 2,363,727 384,649 2,384,840 92,633 334,339 1,045,816 0 827,415 0 9,981,753 1,264,666 26,627,591 27,892,257Argyle 1,429,008 613,968 1,634,661 192,946 1,171,805 561,578 0 0 0 6,931,331 468,395 19,157,845 19,626,240Barrington 1,675,751 271,130 1,210,036 166,210 204,278 831,879 -246,443 0 0 5,575,388 585,789 13,931,646 14,517,435Chester 2,381,228 846,951 5,366,374 0 1,186,199 902,292 0 2,851 0 13,717,450 1,825,287 16,982,102 18,807,389Clare 1,514,158 111,220 1,890,892 692,887 98,740 964,329 0 0 0 6,476,660 403,458 11,278,326 11,681,784Colchester 8,592,659 2,159,090 13,318,194 134,599 404,669 4,963,010 0 863,530 0 35,099,372 3,954,233 89,895,033 93,849,266Cumberland 5,245,922 424,560 3,727,827 17,307,710 325,868 485,854 0 0 0 31,295,667 1,739,131 35,054,013 36,793,144Digby 2,020,148 706,459 1,212,708 0 440,706 511,593 110,357 0 0 6,419,390 717,597 13,963,946 14,681,543East Hants 5,950,597 2,165,788 4,453,317 0 1,312,122 1,316,790 0 2,003,310 0 22,405,988 4,433,076 59,008,432 63,441,508Guysborough 2,144,583 518,049 4,589,719 5,626,988 587,769 696,196 0 379,693 904,876 18,910,445 1,180,843 48,437,444 49,618,287Inverness 2,307,268 957,714 2,844,970 15,748,444 641,404 638,825 0 800,023 0 26,698,937 -231,095 26,746,921 26,515,826Kings 9,687,500 4,206,900 12,595,100 40,792,500 1,654,200 1,476,600 0 389,600 0 77,775,200 4,763,200 63,115,800 67,879,000Lunenburg 6,277,865 1,378,803 3,587,669 0 2,898,825 3,005,011 0 0 0 21,201,999 3,871,939 44,856,270 48,728,209Pictou 5,716,349 816,098 3,620,248 0 192,976 678,438 0 296,648 0 14,645,162 2,395,010 44,513,928 46,908,938Richmond 2,184,414 685,577 3,218,640 0 0 691,661 -78,469 295,236 0 10,736,802 1,378,675 18,181,951 19,560,626Shelburne 1,178,679 270,426 900,534 549 209,399 278,239 0 0 0 4,270,183 854,175 7,632,336 8,486,511St. Mary's 646,625 131,724 598,848 0 70,558 307,585 0 123,860 0 2,738,965 -4,003 6,358,574 6,354,571Victoria 2,284,558 475,130 2,360,952 10,917,523 81,316 488,828 0 634,206 0 19,796,040 333,688 8,218,576 8,552,264West Hants 3,811,431 458,359 1,441,295 0 532,693 520,869 0 1,165,596 0 9,796,548 285,038 21,880,248 22,165,286Yarmouth 1,467,183 1,653,326 1,922,987 138,544 1,099,506 1,685,058 0 0 0 9,792,729 283,404 26,864,982 27,148,386SubTotal $72,195,702 $20,672,031 $75,203,452 $91,811,533 $13,810,447 $23,396,887 -$20,066 $8,329,403 $904,876 $366,818,433 $31,556,340 $625,960,335 $657,516,675


CBRM 44,116,763 37,042,714 18,118,277 0 1,382,510 11,308,027 0 19,910,035 0 146,616,532 10,911,878 209,174,569 220,086,447HRM 196,470,000 271,420,000 58,374,000 0 21,733,000 113,229,000 17,246,000 0 0 791,539,000 35,962,000 2,567,000,000 2,602,962,000Region of Queens 2,980,716 2,677,562 3,604,656 1,281,757 907,951 2,435,337 0 654,847 0 16,296,617 864,482 62,133,538 62,998,020SubTotal $243,567,479 $311,140,276 $80,096,933 $1,281,757 $24,023,461 $126,972,364 $17,246,000 $20,564,882 $0 $954,452,149 $47,738,360 $2,838,308,107 $2,886,046,467

- Page 22 of 160 -

Consolidated Statement of Financial Activities - Towns FIR Schedule BFiscal Year: 2014/2015

Current Year Amount



(Net of education,

corrections and housing deficits)


Services Provided To

Other Governments

Sales Of Services



Other Governments






Net Income From

Government Business

Enterprises

Water Fund Revenues

Electric Fund Revenues Total Revenue

General Government

Services

Town Amherst 11,168,653 309,822 244,250 1,463,019 497,549 1,260,382 1,108,164 2,222,579 0 1,812,978 0 20,087,396 2,031,357Annapolis Royal 800,495 360,272 0 90,266 74,384 191,956 75,856 68,715 0 255,639 0 1,917,583 341,870Antigonish 3,904,751 1,085,765 252,315 542,574 268,024 211,246 295,290 0 0 998,353 12,033,480 19,591,798 1,150,771Berwick 2,837,179 39,673 194,320 106,150 153,789 276,655 0 178,628 0 0 5,030,922 8,817,316 746,212Bridgetown 886,994 26,594 100,703 153,183 114,306 208,365 154,777 13,760 0 405,849 0 2,064,531 340,182Bridgewater 13,778,547 806,570 0 1,268,320 483,126 532,615 960,461 85,806 416,288 0 0 18,331,733 2,202,889Clark's Harbour 780,280 36,365 3,010 0 55,791 189,822 54,471 0 0 0 0 1,119,739 320,027Digby 2,801,645 439,694 161,641 1,085 123,970 376,494 214,959 16,725 0 570,163 0 4,706,376 772,137Hantsport 1,361,116 8,270 155,939 116,722 127,551 403,426 610,749 208,882 0 520,534 0 3,513,189 365,037Kentville 7,211,409 512,883 180,723 861,887 2,089,893 168,606 781,363 0 0 1,793,667 0 13,600,431 1,387,261Lockeport 805,327 19,487 45,380 15,460 84,062 158,086 181,191 0 0 0 0 1,308,993 311,479Lunenburg 4,296,178 231,793 0 350,523 315,794 68,097 478,003 5,000 0 1,202,688 6,278,573 13,226,649 468,706Mahone Bay 1,720,043 20,813 122,487 7,320 875,570 50,020 79,484 0 162,011 490,020 1,935,784 5,463,552 365,100Middleton 2,375,817 159,238 107,273 137,278 98,404 476,272 77,893 0 0 546,965 0 3,979,140 477,055Mulgrave 1,343,520 15,695 0 262 176,506 233,079 94,583 0 0 463,209 0 2,326,854 476,839New Glasgow 13,236,800 75,500 0 822,000 923,700 1,308,000 1,058,800 978,600 0 2,500,800 0 20,904,200 2,139,037Oxford 1,602,966 59,536 52,872 39,173 85,690 189,791 86,634 37,480 0 334,474 0 2,488,616 304,895Parrsboro 1,472,986 12,651 65,564 335,214 16,539 396,724 180,977 103,033 80,944 0 0 2,664,632 542,528Pictou 3,550,838 309,932 33,132 261,072 365,229 545,715 393,487 8,182 0 751,013 0 6,218,600 821,709Port Hawkesbury 4,106,974 746,986 222,974 983,555 317,898 532,900 0 0 0 934,615 0 7,845,902 1,171,791Shelburne 2,198,343 33,805 61,731 13,134 201,323 369,940 163,887 12,300 48,537 413,861 0 3,516,861 747,045Springhill 2,248,436 2,228,585 206,787 850,082 180,927 1,056,895 491,421 0 0 1,138,337 0 8,401,470 1,486,930Stellarton 5,569,963 145,381 0 192,195 431,025 500,684 413,178 28,681 0 1,491,764 0 8,772,871 880,957Stewiacke 1,479,829 5,664 0 154,402 116,869 205,474 125,261 0 0 479,751 0 2,567,250 508,392Trenton 2,646,853 3,744 158,678 248,423 112,320 420,922 192,020 0 0 366,371 0 4,149,331 772,233Truro 17,285,197 692,301 173,447 775,826 1,682,477 1,367,613 1,877,824 0 0 3,527,196 0 27,381,881 3,843,888Westville 2,807,424 6,134 0 0 229,518 684,391 746,697 0 0 770,717 0 5,244,881 660,780Windsor 5,250,068 143,456 62,754 396,945 233,587 432,708 662,391 82,808 0 1,500,942 0 8,765,659 1,369,784Wolfville 6,181,008 929,426 0 732,942 266,029 70,978 252,724 0 0 689,255 0 9,122,362 1,228,745Yarmouth 10,454,030 1,110,230 781,799 264,338 2,768,187 1,163,750 2,141,634 0 0 2,158,606 0 20,842,574 1,901,742SubTotal $136,163,669 $10,576,265 $3,387,779 $11,183,350 $13,470,037 $14,051,606 $13,954,179 $4,051,179 $707,780 $26,117,767 $25,278,759 $258,942,370 $30,137,378

Grand Total $978,051,771 $66,619,154 $12,215,856 $213,587,793 $97,422,294 $44,200,904 $120,589,800 $6,931,206 $35,827,421 $57,916,190 $26,145,263 $1,659,507,652 $220,210,543

- Page 23 of 160 -

Consolidated Statement of Financial Activities - Towns FIR Schedule BFiscal Year: 2014/2015


Accumulated Surplus

(Deficit), Beginning Of

Year

Accumulated Surplus

(Deficit), End Of Year

Protective Services





Services



Water Fund Expenses

Electric Fund Expenses

Total Expenditures



Beginning Of Year


End Of Year

Town Amherst 5,650,795 2,828,118 3,427,806 0 716,598 1,955,321 0 1,511,316 0 18,121,311 1,966,085 45,630,306 47,596,391Annapolis Royal 389,307 290,833 351,087 0 154,475 92,214 0 226,452 0 1,846,238 71,345 8,049,484 8,120,829Antigonish 1,828,731 1,759,707 884,345 0 303,334 481,203 0 944,713 11,806,835 19,159,639 432,159 24,232,825 24,664,984Berwick 1,026,465 814,730 874,454 0 125,430 336,617 0 0 4,695,459 8,619,367 197,949 11,499,394 11,697,343Bridgetown 352,781 497,544 216,581 0 52,641 132,373 1,382,176 333,538 0 3,307,816 -1,243,285 6,458,265 5,214,980Bridgewater 5,609,067 3,977,121 2,544,749 193,546 442,608 4,203,963 0 0 0 19,173,943 -842,210 84,229,942 83,387,732Clark's Harbour 192,642 181,952 314,351 946 54,250 128,288 0 0 0 1,192,456 -72,717 2,696,941 2,624,224Digby 1,159,287 831,909 783,713 157,357 111,419 404,732 0 518,648 0 4,739,202 -32,826 14,336,468 14,303,642Hantsport 469,807 1,243,580 691,803 23,228 21,904 92,942 269,921 498,538 0 3,676,760 -163,571 6,253,420 6,089,849Kentville 2,831,392 2,452,251 1,574,849 19,700 770,747 1,406,753 0 1,410,051 0 11,853,004 1,747,427 41,571,976 43,319,403Lockeport 225,209 232,880 288,120 9,132 89,310 186,238 0 0 0 1,342,368 -33,375 2,474,720 2,441,345Lunenburg 1,367,798 1,155,292 1,528,956 76,465 310,653 676,643 0 1,120,479 6,072,308 12,777,300 449,349 29,124,542 29,573,891Mahone Bay 559,710 487,606 382,117 15,461 114,858 60,365 443,390 445,006 1,929,548 4,803,161 660,391 11,426,737 12,087,128Middleton 936,396 693,777 652,162 2,000 149,206 387,569 0 535,749 0 3,833,914 145,226 11,242,759 11,387,985Mulgrave 344,765 339,392 334,288 0 0 269,362 81,148 499,492 0 2,345,286 -18,432 6,729,883 6,711,451New Glasgow 6,173,388 4,475,802 1,853,233 5,000 214,514 1,858,513 0 2,788,513 0 19,508,000 1,396,200 46,939,100 48,335,300Oxford 727,069 373,771 309,935 40,750 33,566 271,553 -11,197 384,031 0 2,434,373 54,243 6,823,658 6,877,901Parrsboro 554,153 745,934 136,656 0 184,354 371,545 125,099 123,022 0 2,783,291 -118,659 7,990,852 7,872,193Pictou 1,158,633 1,212,070 1,070,087 144,777 5,002 771,939 0 853,978 0 6,038,195 180,405 18,510,630 18,691,035Port Hawkesbury 1,109,286 1,583,581 887,421 0 74,040 2,424,463 0 1,127,095 0 8,377,677 -531,775 28,025,311 27,493,536Shelburne 773,731 580,942 489,846 27,306 189,116 360,517 0 404,297 0 3,572,800 -55,939 9,100,048 9,044,109Springhill 2,102,541 1,707,932 792,835 272 34,125 1,098,685 0 1,185,200 0 8,408,520 -7,050 25,809,253 25,802,203Stellarton 1,745,726 2,364,918 856,645 0 257,079 1,128,293 0 1,315,409 0 8,549,027 223,844 29,117,685 29,341,529Stewiacke 381,500 509,186 205,703 0 33,825 174,350 0 327,945 0 2,140,901 426,349 6,781,582 7,207,931Trenton 616,785 931,525 361,084 0 205,540 924,267 0 327,410 0 4,138,844 10,487 8,646,171 8,656,658Truro 7,063,586 6,077,621 2,815,405 134,993 801,452 4,921,456 0 2,652,151 0 28,310,552 -928,671 88,861,125 87,932,454Westville 1,291,588 822,907 623,938 0 69,437 173,715 0 918,700 0 4,561,065 683,816 7,816,046 8,499,862Windsor 1,137,348 1,707,072 749,521 66,832 215,281 898,194 0 1,319,548 0 7,463,580 1,302,079 17,389,396 18,691,475Wolfville 1,933,959 1,913,169 888,571 0 915,286 726,722 0 700,095 0 8,306,547 815,815 21,970,585 22,786,400Yarmouth 4,416,604 3,602,160 3,100,937 0 1,930,111 2,046,531 0 1,699,818 0 18,697,903 2,144,671 66,731,952 68,876,623SubTotal $54,130,049 $46,395,282 $29,991,198 $917,765 $8,580,161 $28,965,326 $2,290,537 $24,171,194 $24,504,150 $250,083,040 $8,859,330 $696,471,056 $705,330,386

Grand Total $369,893,230 $378,207,589 $185,291,583 $94,011,055 $46,414,069 $179,334,577 $19,516,471 $53,065,479 $25,409,026 $1,571,353,622 $88,154,030 $4,160,739,498 $4,248,893,528

- Page 24 of 160 -

Consolidated Statement of Remeasurement Gains and Losses - Regionals and Municipalities FIR Schedule B1Fiscal Year: 2014/2015

Current Year Amount

Accumulated Remeasurement

Gains and Losses

Unrealized Gains (losses) Amounts reclassified to the statement of operations

Other comprehensive

income from government

business enterprises

and government

business partnerships


Gains and Losses at End of

Year

Accumulated Remeasurement Gains and Losses at Beginning of

Year

Foreign Exchange Derivatives Portfolio

Investments

Designated fair value financial instruments


Investments


Other comprehensive income from government

business enterprieses and

goverment business

partnerships

Accumulated Remeasurement Gains and Losses

at End of Year

Municipality Annapolis 0 0 0 0 0 0 0 0 0 0 0Antigonish 0 0 0 0 0 0 0 0 0 0 0Argyle 0 0 0 0 0 0 0 0 0 0 0Barrington 0 0 0 0 0 0 0 0 0 0 0Chester 0 0 0 0 0 0 0 0 0 0 0Clare 0 0 0 0 0 0 0 0 0 0 0Colchester 0 0 0 0 0 0 0 0 0 0 0Cumberland 0 0 0 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0 0 0 0East Hants 0 0 0 0 0 0 0 0 0 0 0Guysborough 0 0 0 0 0 0 0 0 0 0 0Inverness 0 0 0 0 0 0 0 0 0 0 0Kings 3,300 0 0 -1,900 0 0 0 0 0 0 1,400Lunenburg 0 0 0 0 0 0 0 0 0 0 0Pictou 0 0 0 0 0 0 0 0 0 0 0Richmond 0 0 0 0 0 0 0 0 0 0 0Shelburne 0 0 0 0 0 0 0 0 0 0 0St. Mary's 0 0 0 0 0 0 0 0 0 0 0Victoria 0 0 0 0 0 0 0 0 0 0 0West Hants 0 0 0 0 0 0 0 0 0 0 0Yarmouth 0 0 0 0 0 0 0 0 0 0 0SubTotal $3,300 $0 $0 -$1,900 $0 $0 $0 $0 $0 $0 $1,400


CBRM 0 0 0 0 0 0 0 0 0 0 0HRM 0 0 0 0 0 0 0 0 0 0 0Region of Queens 0 0 0 0 0 0 0 0 0 0 0SubTotal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

- Page 25 of 160 -

Consolidated Statement of Remeasurement Gains and Losses - Towns FIR Schedule B1Fiscal Year: 2014/2015

Current Year Amount


Gains and Losses

Unrealized Gains (losses) Amounts reclassified to the statement of operations

Other comprehensive

income from government

business enterprises

and government

business partnerships


Gains and Losses at End of

Year

Accumulated Remeasurement Gains and Losses at Beginning of

Year


Investments



Investments


Other comprehensive income from government

business enterprieses and

goverment business

partnerships

Accumulated Remeasurement Gains and Losses

at End of Year

Town Amherst 0 0 0 0 0 0 0 0 0 0 0Annapolis Royal 0 0 0 0 0 0 0 0 0 0 0Antigonish 0 0 0 0 0 0 0 0 0 0 0Berwick 0 0 0 0 0 0 0 0 0 0 0Bridgetown 0 0 0 0 0 0 0 0 0 0 0Bridgewater 0 0 0 0 0 0 0 0 0 0 0Clark's Harbour 0 0 0 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0 0 0 0Hantsport 0 0 0 0 0 0 0 0 0 0 0Kentville 0 0 0 0 0 0 0 0 0 0 0Lockeport 0 0 0 0 0 0 0 0 0 0 0Lunenburg 0 0 0 0 0 0 0 0 0 0 0Mahone Bay 0 0 0 0 0 0 0 0 0 0 0Middleton 0 0 0 0 0 0 0 0 0 0 0Mulgrave 0 0 0 0 0 0 0 0 0 0 0New Glasgow 0 0 0 0 0 0 0 0 0 0 0Oxford 0 0 0 0 0 0 0 0 0 0 0Parrsboro 0 0 0 0 0 0 0 0 0 0 0Pictou 0 0 0 0 0 0 0 0 0 0 0Port Hawkesbury 0 0 0 0 0 0 0 0 0 0 0Shelburne 0 0 0 0 0 0 0 0 0 0 0Springhill 0 0 0 0 0 0 0 0 0 0 0Stellarton 0 0 0 0 0 0 0 0 0 0 0Stewiacke 0 0 0 0 0 0 0 0 0 0 0Trenton 0 0 0 0 0 0 0 0 0 0 0Truro 0 0 0 0 0 0 0 0 0 0 0Westville 0 0 0 0 0 0 0 0 0 0 0Windsor 0 0 0 0 0 0 0 0 0 0 0Wolfville 0 0 0 0 0 0 0 0 0 0 0Yarmouth 0 0 0 0 0 0 0 0 0 0 0SubTotal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Grand Total $3,300 $0 $0 -$1,900 $0 $0 $0 $0 $0 $0 $1,400

- Page 26 of 160 -

Consolidated Statement of Changes in Financial Position - Regionals and Municipalities FIR Schedule CFiscal Year: 2014/2015

Current Year AmountAnnual

Surplus/(Deficit)

Operating Activities Capital Transactions

Annual Surplus/(Deficit)

Amortization


Of Asset Valuation

Allowances)

Other Receivables


Allowances)


Other Financial Assets Payables

Other Liabilities - Short term

and Long termSubtotal Acquisition Of

Capital Assets

Proceeds From Sale Of Capital

Assets

(Gain)/Loss On Sale Of Capital

Assets

Write Down Of Capital Assets

Municipality Annapolis 1,053,834 808,428 5,539 -151,584 0 0 676,932 -182,118 2,211,031 -1,384,800 0 0 0Antigonish 1,264,666 926,560 -260,281 210,133 0 0 -340,592 78,735 1,879,221 -1,366,279 0 0 0Argyle 468,395 568,226 101,050 81,506 12,902 28,921 -124,257 289,682 1,426,425 -510,432 0 0 19,581Barrington 585,789 516,012 200,890 -548,434 0 0 40,137 270 794,664 -755,219 0 0 0Chester 1,825,287 2,216,705 -164,725 -80,507 0 110,325 -3,802 104,338 4,007,621 -3,255,155 0 0 0Clare 403,458 494,334 -10,181 443,334 0 0 -278,682 -216,008 836,255 -77,468 0 0 0Colchester 3,954,233 5,901,271 -65,641 5,013,565 0 0 -658,607 -3,684,787 10,460,034 -15,090,471 55,000 79,640 0Cumberland 1,739,131 1,796,486 -113,126 -326,175 -8,946 0 -1,389,931 697,755 2,395,194 -4,418,697 0 13,786 0Digby 717,597 426,365 -92,250 -133,551 0 -77,268 163,393 -294,608 709,678 -1,181,193 0 0 0East Hants 4,433,076 2,525,690 -146,198 -243,167 0 0 -179,209 429,080 6,819,272 -3,945,404 392,345 -354,083 0Guysborough 1,180,843 2,842,494 -30,389 -781,005 0 0 596,441 450,452 4,258,836 -13,738,099 88,634 25,490 0Inverness -231,095 2,637,180 306,889 62,795 0 67,725 -646,981 601,481 2,797,994 -2,690,779 0 0 0Kings 4,763,200 3,825,700 -13,800 851,000 0 0 -1,939,500 -284,400 7,202,200 -4,812,500 35,200 -30,800 57,600Lunenburg 3,871,939 1,412,471 -153,202 854,049 3,141 0 -2,180,048 253,399 4,061,749 -1,408,184 49,752 0 0Pictou 2,395,010 1,338,993 0 -793,668 0 -117,886 -1,169,642 -121,934 1,530,873 -2,757,159 36,766 23,595 0Richmond 1,378,675 1,254,422 58,895 371,398 0 -26,200 -459,097 -132,506 2,445,587 -1,980,042 37,101 10,117 0Shelburne 854,175 385,129 -17,080 301,440 0 0 -29,223 64,179 1,558,620 -914,075 0 0 0St. Mary's -4,003 188,836 59,847 -11,753 0 0 188 1,548 234,663 -302,976 0 0 0Victoria 333,688 1,433,977 180,900 82,701 0 0 -485,717 247,575 1,793,124 -529,743 0 0 0West Hants 285,038 636,395 -169,264 503,916 0 -73,700 -381,235 -52,432 748,718 -268,663 0 0 0Yarmouth 283,404 1,129,904 -11,074 201,128 0 729 -395,115 624,094 1,833,070 -609,416 42,437 -34,509 19,553SubTotal $31,556,340 $33,265,578 -$333,201 $5,907,121 $7,097 -$87,354 -$9,184,547 -$1,126,205 $60,004,829 -$61,996,754 $737,235 -$266,764 $96,734


CBRM 10,911,878 15,985,086 -1,913,391 3,921,856 0 -572,000 -752,808 -1,030,830 26,549,791 -18,400,044 0 0 0HRM 35,962,000 122,549,000 1,944,000 -4,312,000 -2,579,000 0 5,236,000 -4,327,000 154,473,000 -123,450,000 909,000 -153,000 0Region of Queens 864,482 2,016,420 113,859 -207,855 0 0 2,977 231,588 3,021,471 -1,469,277 0 0 0SubTotal $47,738,360 $140,550,506 $144,468 -$597,999 -$2,579,000 -$572,000 $4,486,169 -$5,126,242 $184,044,262 -$143,319,321 $909,000 -$153,000 $0

- Page 27 of 160 -


Current Year Amount

Financing Activities Investing Activities

Net Increase (Decrease) In

Cash And Cash

Equivalents

Cash And Cash

Equivalents

Change In Inventory/

Prepaid - other non-financial

assets

SubtotalChange In Short-Term

Debt

Change In Long-Term Debt Other Subtotal Investments



Loans And Advances

Remeasurement gains(losses) Subtotal


Cash And Cash

Equivalents

Beginning Of Year

Municipality Annapolis -42,508 -1,427,308 0 -427,500 0 -427,500 0 0 120,605 0 120,605 476,828 4,916,887Antigonish 6,245 -1,360,034 0 -218,580 0 -218,580 -41,599 63,905 0 0 22,306 322,913 7,287,220Argyle -19,590 -510,441 0 -127,273 0 -127,273 -94,644 0 0 0 -94,644 694,067 7,433,891Barrington 10,771 -744,448 -417,737 -138,151 0 -555,888 0 0 0 0 0 -505,672 2,254,285Chester 0 -3,255,155 -1,708,825 2,891,746 0 1,182,921 0 0 0 0 0 1,935,387 7,444,564Clare 0 -77,468 0 -722,073 0 -722,073 0 0 0 0 0 36,714 3,668,307Colchester 15,506 -14,940,325 0 1,088,230 0 1,088,230 0 0 -262,730 0 -262,730 -3,654,791 18,626,779Cumberland 47,770 -4,357,141 0 -546,116 0 -546,116 0 0 0 0 0 -2,508,063 9,494,774Digby 16,806 -1,164,387 0 -110,000 -1 -110,001 0 0 0 0 0 -564,710 4,032,516East Hants -101,901 -4,009,043 0 -1,720,914 0 -1,720,914 0 0 0 0 0 1,089,315 18,220,897Guysborough -41,032 -13,665,007 0 -202,668 0 -202,668 8,325,916 0 0 0 8,325,916 -1,282,923 3,399,244Inverness -22,341 -2,713,120 0 -1,295,577 0 -1,295,577 0 0 0 0 0 -1,210,703 16,313,485Kings -79,400 -4,829,900 0 -1,694,000 0 -1,694,000 -55,600 113,800 48,500 -1,900 104,800 783,100 24,016,400Lunenburg 195,691 -1,162,741 -3,471,111 -1,115,508 0 -4,586,619 0 0 0 0 0 -1,687,611 20,355,751Pictou 0 -2,696,798 0 0 0 0 0 0 0 0 0 -1,165,925 5,372,791Richmond 0 -1,932,824 0 -938,735 331,000 -607,735 0 0 0 0 0 -94,972 5,417,941Shelburne 3,247 -910,828 -377,107 -13,271 0 -390,378 -14,242 0 0 0 -14,242 243,172 807,295St. Mary's 13,217 -289,759 0 -125,000 0 -125,000 0 0 0 0 0 -180,096 1,995,785Victoria 88,905 -440,838 0 -1,310,995 0 -1,310,995 52,655 0 0 0 52,655 93,946 4,079,281West Hants 0 -268,663 0 -180,707 -2,062 -182,769 0 0 0 0 0 297,286 6,411,674Yarmouth -26,452 -608,387 0 -169,999 0 -169,999 -94,636 0 0 0 -94,636 960,048 8,621,496SubTotal $64,934 -$61,364,615 -$5,974,780 -$7,077,091 $328,937 -$12,722,934 $8,077,850 $177,705 -$93,625 -$1,900 $8,160,030 -$5,922,690 $180,171,263


CBRM -436,926 -18,836,970 0 3,505,958 158,024 3,663,982 0 0 0 0 0 11,376,803 -21,087,518HRM 63,000 -122,631,000 0 -6,222,000 0 -6,222,000 65,018,000 -35,289,000 59,000 0 29,788,000 55,408,000 138,745,000Region of Queens -16,270 -1,485,547 0 -816,435 0 -816,435 0 0 43,893 0 43,893 763,382 12,619,930SubTotal -$390,196 -$142,953,517 $0 -$3,532,477 $158,024 -$3,374,453 $65,018,000 -$35,289,000 $102,893 $0 $29,831,893 $67,548,185 $130,277,412

- Page 28 of 160 -


Current Year Amount

End Of Year (Must Agree To

Schedule A)

Balance In Cash And Cash

Equivalents On Schedule A

Municipality Annapolis 5,393,715 5,393,715Antigonish 7,610,133 7,610,133Argyle 8,127,958 8,127,958Barrington 1,748,613 1,748,613Chester 9,379,951 9,379,951Clare 3,705,021 3,705,021Colchester 14,971,988 14,971,988Cumberland 6,986,711 6,986,711Digby 3,467,806 3,467,806East Hants 19,310,212 19,310,212Guysborough 2,116,321 2,116,321Inverness 15,102,782 15,102,782Kings 24,799,500 24,799,500Lunenburg 18,668,140 18,668,140Pictou 4,206,866 4,206,866Richmond 5,322,969 5,322,969Shelburne 1,050,467 1,050,467St. Mary's 1,815,689 1,815,689Victoria 4,173,227 4,173,227West Hants 6,708,960 6,708,960Yarmouth 9,581,544 9,581,544SubTotal $174,248,573 $174,248,573


CBRM -9,710,715 -9,710,715HRM 194,153,000 194,153,000Region of Queens 13,383,312 13,383,312SubTotal $197,825,597 $197,825,597

- Page 29 of 160 -

Consolidated Statement of Changes in Financial Position - Towns FIR Schedule CFiscal Year: 2014/2015

Current Year AmountAnnual

Surplus/(Deficit)

Operating Activities Capital Transactions

Annual Surplus/(Deficit)

Amortization


Of Asset Valuation

Allowances)

Other Receivables


Allowances)


Other Financial Assets Payables

Other Liabilities - Short term

and Long termSubtotal Acquisition Of

Capital Assets

Proceeds From Sale Of Capital

Assets

(Gain)/Loss On Sale Of Capital

Assets

Write Down Of Capital Assets

Town Amherst 1,966,085 2,114,118 -174,508 0 28,865 5,375 1,168,734 43,360 5,152,029 -4,166,791 1,850 13,072 0Annapolis Royal 71,345 334,105 -19,721 -19,173 -43,844 0 14,878 0 337,590 -36,071 0 0 0Antigonish 432,159 1,259,053 -141,116 -26,880 0 0 28,856 8,792 1,560,864 -1,885,488 0 62,325 0Berwick 197,949 753,662 -10,461 -198,886 0 0 64,191 -8,992 797,463 -426,175 13,000 4,388 0Bridgetown -1,243,285 395,599 96,434 -217,925 0 0 127,590 20,515 -821,072 -514,869 424,092 1,382,176 0Bridgewater -842,210 3,511,143 -19,641 2,747,298 0 8,111 -1,520,390 857,944 4,742,255 -2,014,138 0 0 0Clark's Harbour -72,717 214,229 71,566 3,441 0 6,674 -49,936 1,895 175,152 -184,156 0 0 0Digby -32,826 738,164 80,308 -511 0 0 54,011 1,535 840,681 -527,747 12,800 -10,460 0Hantsport -163,571 412,222 -9,289 -226,914 7,213 0 -16,063 6,181 9,779 -719,540 26,013 -17,264 1,073,296Kentville 1,747,427 1,485,329 -149,577 -339,537 0 -292,760 189,160 8,357 2,648,399 -2,062,441 46,168 -44,114 0Lockeport -33,375 213,370 -30,048 26,561 0 0 -104,647 15,726 87,587 -263,437 0 0 0Lunenburg 449,349 1,495,566 -32,748 309,267 0 0 -384,144 14,778 1,852,068 -916,411 0 89,442 74,880Mahone Bay 660,391 510,843 0 0 0 -126,855 0 0 1,044,379 -950,417 0 443,390 0Middleton 145,226 614,321 -35,556 1,710 0 0 -309,483 -12 416,206 -678,492 0 0 2,506Mulgrave -18,432 246,428 95,486 -94,820 0 1,177 -29,032 -38,285 162,522 -342,039 0 0 0New Glasgow 1,396,200 2,518,900 -188,900 -337,400 0 0 110,100 0 3,498,900 -4,068,300 0 0 32,000Oxford 54,243 293,779 39,364 0 0 0 -31,608 26,100 381,878 -215,217 0 0 0Parrsboro -118,659 335,538 -12,498 -514,446 0 20,352 -3,576 -40,839 -334,128 -247,895 0 30,149 0Pictou 180,405 979,074 130,505 -99,117 0 0 -35,177 -164,982 990,708 -845,053 0 0 0Port Hawkesbury -531,775 1,552,167 73,130 905,584 20,954 0 17,666 225,975 2,263,701 -320,641 0 0 0Shelburne -55,939 598,648 141,430 -104,064 0 -70,914 89,563 -50,870 547,854 -725,528 0 580 0Springhill -7,050 944,767 69,721 92,172 0 -48,402 -187,054 0 864,154 -375,907 0 0 31,831Stellarton 223,844 1,539,035 -56,989 457,400 0 0 -33,350 7,132 2,137,072 -1,774,926 190,559 -78,535 0Stewiacke 426,349 287,054 178,525 0 0 7,258 -221,273 -135 677,778 -380,331 0 0 0Trenton 10,487 482,760 3,520 69,946 0 0 -23,071 1,775 545,417 -567,775 0 0 0Truro -928,671 4,498,561 1,605 -393,355 0 0 -1,839,001 0 1,339,139 -7,098,202 0 0 62,375Westville 683,816 454,905 20,174 -397,660 0 0 215,002 43,043 1,019,280 -948,620 0 0 0Windsor 1,302,079 971,597 -85,964 -22,653 0 5,301 -91,747 -164,251 1,914,362 -2,120,405 0 21,180 20,168Wolfville 815,815 1,120,613 -8,372 -104,160 0 30,400 83,978 178,368 2,116,642 -2,272,761 38,391 -29,833 0Yarmouth 2,144,671 2,682,968 120,156 -744,457 -48,000 308,400 118,796 -1,408,478 3,174,056 -4,383,370 12,895 -12,867 19,553SubTotal $8,859,330 $33,558,518 $146,536 $771,421 ($34,812) ($145,883) ($2,597,027) ($415,368) $40,142,715 ($42,033,143) $765,768 $1,853,629 $1,316,609

Grand Total $88,154,030 $207,374,602 ($42,197) $6,080,543 ($2,606,715) ($805,237) ($7,295,405) ($6,667,815) $284,191,806 ($247,349,218) $2,412,003 $1,433,865 $1,413,343

- Page 30 of 160 -


Current Year Amount

Financing Activities Investing Activities


Cash And Cash

Equivalents

Cash And Cash Equivalents

Change In Inventory/

Prepaid - other non-financial

assets

SubtotalChange In Short-Term

Debt

Change In Long-Term Debt Other Subtotal Investments



Loans And Advances

Remeasurement gains(losses) Subtotal


Cash And Cash

Equivalents

Beginning Of Year

Town Amherst 0 -4,151,869 0 -742,170 0 -742,170 0 0 0 0 0 257,990 6,596,633Annapolis Royal 0 -36,071 0 -23,247 0 -23,247 0 0 0 0 0 278,272 1,619,528Antigonish 24,149 -1,799,014 0 66,500 0 66,500 507,283 0 0 0 507,283 335,633 546,718Berwick -20,081 -428,868 0 -250,755 0 -250,755 0 0 0 0 0 117,840 188,851Bridgetown 348 1,291,747 0 -215,346 0 -215,346 0 0 0 0 0 255,329 -74,059Bridgewater 263,957 -1,750,181 0 1,482,139 0 1,482,139 0 -416,288 0 0 -416,288 4,057,925 1,008,005Clark's Harbour 0 -184,156 0 49,500 0 49,500 0 0 0 0 0 40,496 95,078Digby -16,448 -541,855 0 -183,617 0 -183,617 0 0 0 0 0 115,209 1,993,820Hantsport 0 362,505 -374,828 0 0 -374,828 0 0 0 0 0 -2,544 515,634Kentville 0 -2,060,387 0 -147,510 0 -147,510 -148,772 0 0 0 -148,772 291,730 1,512,025Lockeport -15,896 -279,333 0 20,093 0 20,093 0 0 0 0 0 -171,653 322,748Lunenburg -51,606 -803,695 -28,400 -138,950 0 -167,350 0 0 0 0 0 881,023 2,079,471Mahone Bay 0 -507,027 0 -147,400 0 -147,400 0 0 0 0 0 389,952 2,260,321Middleton 14,562 -661,424 216,193 -276,902 0 -60,709 0 0 0 0 0 -305,927 1,712,670Mulgrave 0 -342,039 0 -45,004 0 -45,004 0 0 0 0 0 -224,521 -455,436New Glasgow 38,000 -3,998,300 0 -524,900 0 -524,900 0 0 0 0 0 -1,024,300 1,438,600Oxford 5,935 -209,282 0 17,800 0 17,800 0 0 0 0 0 190,396 413,698Parrsboro 0 -217,746 0 0 0 0 0 0 0 0 0 -551,874 1,461,606Pictou -84,183 -929,236 0 -385,844 0 -385,844 0 0 0 0 0 -324,372 1,205,025Port Hawkesbury 0 -320,641 0 -705,236 0 -705,236 0 0 0 0 0 1,237,824 2,773,553Shelburne 18,757 -706,191 0 -200,122 0 -200,122 -1,926 0 0 0 -1,926 -360,385 1,537,475Springhill 166,630 -177,446 0 -730,402 0 -730,402 0 0 0 0 0 -43,694 -200,051Stellarton -36,042 -1,698,944 0 -644,599 0 -644,599 0 0 0 0 0 -206,471 9,031,926Stewiacke -1,958 -382,289 0 -197,659 0 -197,659 0 0 0 0 0 97,830 1,129,622Trenton 953 -566,822 0 -65,057 0 -65,057 0 0 0 0 0 -86,462 1,422,099Truro 253,059 -6,782,768 2,819,132 1,638,966 0 4,458,098 0 0 0 0 0 -985,531 6,431,814Westville 4,681 -943,939 0 -52,953 0 -52,953 0 0 0 0 0 22,388 -476,299Windsor 316 -2,078,741 133,888 -501,125 0 -367,237 0 0 0 0 0 -531,616 4,298,517Wolfville -1,280 -2,265,483 131,456 390,967 0 522,423 0 0 0 0 0 373,582 4,788,503Yarmouth 1,751 -4,362,038 0 -400,000 0 -400,000 0 0 -87,845 0 -87,845 -1,675,827 9,954,769SubTotal $565,604 ($37,531,533) $2,897,441 ($2,912,833) $0 ($15,392) $356,585 ($416,288) ($87,845) $0 ($147,548) $2,448,242 $65,132,864

Grand Total $240,342 ($241,849,665) ($3,077,339) ($13,522,401) $486,961 ($16,112,779) $73,452,435 ($35,527,583) ($78,577) ($1,900) $37,844,375 $64,073,737 $375,581,539

- Page 31 of 160 -


Current Year Amount

End Of Year (Must Agree To

Schedule A)

Balance In Cash And Cash

Equivalents On Schedule A

Town Amherst 6,854,623 6,854,623Annapolis Royal 1,897,800 1,897,800Antigonish 882,351 882,351Berwick 306,691 306,691Bridgetown 181,270 181,270Bridgewater 5,065,930 5,065,930Clark's Harbour 135,574 135,574Digby 2,109,029 2,109,029Hantsport 513,090 513,090Kentville 1,803,755 1,803,755Lockeport 151,095 151,095Lunenburg 2,960,494 2,960,494Mahone Bay 2,650,273 2,650,273Middleton 1,406,743 1,406,743Mulgrave -679,957 -679,957New Glasgow 414,300 414,300Oxford 604,094 604,094Parrsboro 909,732 909,732Pictou 880,653 880,653Port Hawkesbury 4,011,377 4,011,377Shelburne 1,177,090 1,177,090Springhill -243,745 -243,745Stellarton 8,825,455 8,825,455Stewiacke 1,227,452 1,227,452Trenton 1,335,637 1,335,637Truro 5,446,283 5,446,283Westville -453,911 -453,911Windsor 3,766,901 3,766,901Wolfville 5,162,085 5,162,085Yarmouth 8,278,942 8,278,942SubTotal $67,581,106 $67,581,106

Grand Total $439,655,276 $439,655,276

- Page 32 of 160 -

Consolidated Statement of Changes in Net Financial Assets (Net Debt) - Regionals and Municipalities FIR Schedule C1Fiscal Year: 2014/2015


Remeasurement gains (losses) Tangible Capital Assets Other Non-Financial Assets


Remeasurement gains (losses)

Acquisition Of Tangible Capital

Assets

Amortization Of Tangible Capital

Assets

Gain/Loss On Sale Of Tangible Capital Assets

Proceeds On Sale Of Tangible Capital Assets

Write Downs Of Tangible Capital

AssetsOther Subtotal

Acquisition Of Supply

Inventory

Acquisition Of Prepaid

Expenses

Consumption Of Supply

Inventory

Use Of Prepaid Expenses

Municipality Annapolis 1,053,834 0 -1,384,800 808,428 0 0 0 0 -576,372 0 -42,508 0 0Antigonish 1,264,666 0 -1,366,279 926,560 0 0 0 0 -439,719 0 0 6,246 0Argyle 468,395 0 -510,432 568,226 0 0 19,581 40,600 117,975 0 -19,299 0 0Barrington 585,789 0 -755,219 516,012 0 0 0 10,771 -228,436 0 0 0 0Chester 1,825,287 0 -3,255,155 2,216,705 0 0 0 0 -1,038,450 0 0 0 110,325Clare 403,458 0 -77,468 494,334 0 0 0 0 416,866 0 0 0 0Colchester 3,954,233 0 -15,090,471 5,901,271 79,640 55,000 0 0 -9,054,560 0 -19,375 0 0Cumberland 1,739,131 0 -4,418,697 1,796,486 13,786 0 0 0 -2,608,425 0 0 0 47,770Digby 717,597 0 -1,181,193 426,365 0 0 0 0 -754,828 0 0 0 16,806East Hants 4,433,076 0 -3,945,404 2,525,690 -354,083 392,345 0 0 -1,381,452 0 -101,901 0 0Guysborough 1,180,843 0 -13,738,099 2,842,494 25,490 88,637 0 0 -10,781,478 0 -15,969 22,658 0Inverness -231,095 0 -2,690,779 2,637,180 0 0 0 0 -53,599 -19,078 -418 0 0Kings 4,763,200 -1,900 -4,812,500 3,825,700 -30,800 35,200 57,600 0 -924,800 0 -79,400 0 0Lunenburg 3,871,939 0 -1,408,186 1,412,472 0 0 49,755 0 54,041 0 0 0 195,690Pictou 2,395,010 0 -2,757,159 1,338,993 23,595 36,766 0 0 -1,357,805 0 -117,886 0 0Richmond 1,378,675 0 -1,980,042 1,254,422 10,117 37,101 0 0 -678,402 0 -28,271 2,071 0Shelburne 854,175 0 -914,075 385,129 0 0 0 0 -528,946 0 0 0 3,246St. Mary's -4,003 0 -302,976 188,836 0 0 0 0 -114,140 0 0 0 13,217Victoria 333,688 0 -529,743 1,433,977 0 0 0 0 904,234 0 0 0 88,905West Hants 285,038 0 -268,663 636,395 0 0 0 0 367,732 0 -73,700 0 0Yarmouth 283,404 0 -609,416 1,129,904 -34,509 42,437 19,553 0 547,969 -3,125 -23,327 0 0SubTotal $31,556,340 -$1,900 -$61,996,756 $33,265,579 -$266,764 $687,486 $146,489 $51,371 -$28,112,595 -$22,203 -$522,054 $30,975 $475,959


CBRM 10,911,878 0 -18,403,568 15,985,086 0 0 0 0 -2,418,482 -420,349 -656,073 0 0HRM 35,962,000 0 -123,450,000 122,549,000 -153,000 909,000 0 0 -145,000 -23,767,643 -3,514,902 23,501,711 3,843,834Region of Queens 864,482 0 -1,469,277 2,016,420 0 0 0 0 547,143 -16,270 -4,697 0 0SubTotal $47,738,360 $0 -$143,322,845 $140,550,506 -$153,000 $909,000 $0 $0 -$2,016,339 -$24,204,262 -$4,175,672 $23,501,711 $3,843,834

- Page 33 of 160 -

Consolidated Statement of Changes in Net Financial Assets (Net Debt) - Regionals and Municipalities FIR Schedule C1Fiscal Year: 2014/2015

Current Year Amount Increase (Decrease) In Net Financial Assets (Net

Debt)

Net Financial Assets/(Net Debt)

Other Subtotal

Increase (Decrease) In Net Financial Assets (Net

Debt)

Beginning Of Year End Of Year

Municipality Annapolis 0 -42,508 434,954 1,044,084 1,479,038Antigonish 0 6,246 831,193 5,483,676 6,314,869Argyle -291 -19,590 566,780 6,101,581 6,668,361Barrington 0 0 357,353 1,921,775 2,279,128Chester 0 110,325 897,162 -5,030,305 -4,133,143Clare 0 0 820,324 690,580 1,510,904Colchester 34,881 15,506 -5,084,821 -10,408,907 -15,493,728Cumberland 0 47,770 -821,524 -1,367,292 -2,188,816Digby 0 16,806 -20,425 2,852,136 2,831,711East Hants 0 -101,901 2,949,723 -17,019,615 -14,069,892Guysborough -47,724 -41,035 -9,641,670 16,179,609 6,537,939Inverness -2,845 -22,341 -307,035 -30,482,249 -30,789,284Kings 0 -79,400 3,757,100 1,531,700 5,288,800Lunenburg -1 195,689 4,121,669 4,667,136 8,788,805Pictou 0 -117,886 919,319 3,523,872 4,443,191Richmond 0 -26,200 674,073 -11,027,280 -10,353,207Shelburne 0 3,246 328,475 2,579,300 2,907,775St. Mary's 0 13,217 -104,926 1,322,723 1,217,797Victoria 0 88,905 1,326,827 -24,615,865 -23,289,038West Hants 0 -73,700 579,070 2,861,907 3,440,977Yarmouth 0 -26,452 804,921 3,500,394 4,305,315SubTotal -$15,980 -$53,303 $3,388,542 -$45,691,040 -$42,302,498


CBRM 643,020 -433,402 8,059,994 -161,757,454 -153,697,460HRM 0 63,000 35,880,000 774,011,000 809,891,000Region of Queens 0 -20,967 1,390,658 5,531,962 6,922,620SubTotal $643,020 -$391,369 $45,330,652 $617,785,508 $663,116,160

- Page 34 of 160 -

Consolidated Statement of Changes in Net Financial Assets (Net Debt) - Towns FIR Schedule C1Fiscal Year: 2014/2015


Remeasurement gains (losses) Tangible Capital Assets Other Non-Financial Assets


Remeasurement gains (losses)

Acquisition Of Tangible Capital

Assets

Amortization Of Tangible Capital

Assets

Gain/Loss On Sale Of Tangible Capital Assets

Proceeds On Sale Of Tangible Capital Assets

Write Downs Of Tangible Capital

AssetsOther Subtotal

Acquisition Of Supply

Inventory

Acquisition Of Prepaid

Expenses

Consumption Of Supply

Inventory

Use Of Prepaid Expenses

Town Amherst 1,966,085 0 -4,166,791 2,114,118 13,072 1,850 0 0 -2,037,751 0 0 28,865 5,376Annapolis Royal 71,345 0 -36,072 334,105 0 0 0 0 298,033 0 0 -6,343 -37,501Antigonish 432,159 0 -1,885,488 1,259,053 62,325 0 0 0 -564,110 0 0 4,198 6,826Berwick 197,949 0 -426,175 753,662 4,388 13,000 0 0 344,875 0 0 0 -20,081Bridgetown -1,243,285 0 -514,869 395,599 1,382,176 424,092 0 0 1,686,998 -3,186 0 0 3,534Bridgewater -842,210 0 -2,014,138 3,511,143 0 0 0 0 1,497,005 0 0 2,006 261,951Clark's Harbour -72,717 0 -224,620 214,229 0 0 0 0 -10,391 0 0 0 0Digby -32,826 0 -527,747 738,164 -10,460 12,800 0 0 212,757 0 -5,160 -11,288 0Hantsport -163,571 0 -719,540 412,223 -17,264 26,013 1,073,296 0 774,728 0 0 -62 -14,410Kentville 1,747,427 0 -2,062,441 1,485,329 -44,114 46,168 0 0 -575,058 0 -66,174 23,517 62,460Lockeport -33,375 0 -263,437 213,370 0 0 0 0 -50,067 0 0 0 0Lunenburg 449,349 0 -801,063 1,495,566 0 0 1,053 0 695,556 0 -11,738 8,052 0Mahone Bay 660,391 0 -950,417 510,843 0 0 443,390 0 3,816 0 0 0 0Middleton 145,226 0 -678,492 614,321 0 0 2,506 0 -61,665 0 0 0 14,562Mulgrave -18,432 0 -342,039 246,428 0 0 0 0 -95,611 0 0 0 1,176New Glasgow 1,396,200 0 -4,068,300 2,518,900 0 0 32,000 0 -1,517,400 -367,700 -47,900 387,300 64,500Oxford 54,243 0 -215,217 293,779 0 0 0 0 78,562 0 5,935 0 0Parrsboro -118,659 0 -247,895 335,538 30,149 0 0 0 117,792 0 0 0 8,879Pictou 180,405 0 -845,053 979,074 0 0 0 0 134,021 -84,183 0 0 0Port Hawkesbury -531,775 0 -320,641 1,552,167 0 0 0 0 1,231,526 0 0 15,099 5,855Shelburne -55,939 0 -725,528 598,648 0 0 580 0 -126,300 0 0 0 18,757Springhill -7,050 0 -375,907 944,767 0 0 31,831 0 600,691 -6,216 0 0 133,917Stellarton 223,844 0 -1,774,926 1,539,035 -78,535 190,559 0 0 -123,867 0 0 0 -36,042Stewiacke 426,349 0 -380,331 287,054 0 0 0 0 -93,277 0 -1,958 0 0Trenton 10,487 0 -567,775 482,760 0 0 0 0 -85,015 0 0 953 0Truro -928,671 0 -7,098,202 4,498,561 0 0 62,375 0 -2,537,266 0 0 243,645 9,414Westville 683,816 0 -948,620 454,905 0 0 0 0 -493,715 0 0 4,681 0Windsor 1,302,079 0 -2,120,405 971,597 21,180 0 20,168 0 -1,107,460 12,857 -12,541 0 0Wolfville 815,815 0 -2,272,761 1,120,613 -29,833 38,391 0 0 -1,143,590 0 -2,781 1,501 0Yarmouth 2,144,671 0 -4,383,370 2,682,968 -12,867 12,895 19,553 0 -1,680,821 0 0 0 1,751SubTotal $8,859,330 $0 -$41,958,260 $33,558,519 $1,320,217 $765,768 $1,686,752 $0 -$4,627,004 -$448,428 -$142,317 $702,124 $490,924

Grand Total $88,154,030 -$1,900 -$247,277,861 $207,374,604 $900,453 $2,362,254 $1,833,241 $51,371 -$34,755,938 -$24,674,893 -$4,840,043 $24,234,810 $4,810,717

- Page 35 of 160 -

Consolidated Statement of Changes in Net Financial Assets (Net Debt) - Towns FIR Schedule C1Fiscal Year: 2014/2015

Current Year Amount Increase (Decrease) In Net Financial Assets (Net

Debt)

Net Financial Assets/(Net Debt)

Other Subtotal

Increase (Decrease) In Net Financial Assets (Net

Debt)

Beginning Of Year End Of Year

Town Amherst 0 34,241 -37,425 -4,646,339 -4,683,764Annapolis Royal 0 -43,844 325,534 1,374,729 1,700,263Antigonish 0 11,024 -120,927 512,974 392,047Berwick 0 -20,081 522,743 -1,442,126 -919,383Bridgetown 0 348 444,061 -2,225,329 -1,781,268Bridgewater -7,035 256,922 911,717 5,960,022 6,871,739Clark's Harbour 47,138 47,138 -35,970 -144,183 -180,153Digby 0 -16,448 163,483 385,909 549,392Hantsport 0 -14,472 596,685 -1,731,917 -1,135,232Kentville -312,563 -292,760 879,609 6,629,226 7,508,835Lockeport -15,896 -15,896 -99,338 -207,511 -306,849Lunenburg 0 -3,686 1,141,219 -1,365,663 -224,444Mahone Bay -333,482 -333,482 330,725 1,245,827 1,576,552Middleton 0 14,562 98,123 -1,478,708 -1,380,585Mulgrave 0 1,176 -112,867 -587,380 -700,247New Glasgow 1,800 38,000 -83,200 -9,962,400 -10,045,600Oxford 0 5,935 138,740 -1,544,853 -1,406,113Parrsboro 0 8,879 8,012 1,673,132 1,681,144Pictou 0 -84,183 230,243 -3,526,166 -3,295,923Port Hawkesbury 0 20,954 720,705 -4,263,144 -3,542,439Shelburne 0 18,757 -163,482 -2,468,336 -2,631,818Springhill 1,110 128,811 722,452 -4,422,338 -3,699,886Stellarton 0 -36,042 63,935 -2,469,076 -2,405,141Stewiacke 0 -1,958 331,114 -773,472 -442,358Trenton 0 953 -73,575 656,044 582,469Truro 0 253,059 -3,212,878 -15,306,300 -18,519,178Westville 0 4,681 194,782 -1,909,073 -1,714,291Windsor 0 316 194,935 -2,840,232 -2,645,297Wolfville 0 -1,280 -329,055 1,102,347 773,292Yarmouth 0 1,751 465,601 3,860,639 4,326,240SubTotal -$618,928 -$16,625 $4,215,701 -$39,913,697 -$35,697,996

Grand Total $8,112 -$461,297 $52,934,895 $532,180,771 $585,115,666

- Page 36 of 160 -

NON-CONSOLIDATED FINANCIAL INFORMATION- GENERAL OPERATING FUND

- Page 37 of 160 -

Non Consolidated Statement of Financial Position of General Operating Fund - Regionals and Municipalities FIR Schedule DFiscal Year: 2014/2015

Current Year AmountFinancial Assets


Taxes Receivable (Net Of Asset

Valuation Allowances)

Other Receivables (Net Of Asset

Valuation Allowances)

Due from own funds/agencies


Other Current Financial Assets

Long-term taxes receivable Investments Loans And

Advances

Other Long-Term Financial

AssetsSubtotal

Municipality Annapolis 0 354,284 715,541 485,691 2,044,874 0 5,161 0 0 437,822 0 4,043,373Antigonish 862,120 81,430 609,192 307,426 0 0 0 0 753,197 0 0 2,613,365Argyle 1,703,621 276,012 381,377 340,365 37,192 117,800 3,276 175,090 0 2,131 0 3,036,864Barrington 2,006 76,092 998,448 185,615 433,709 0 0 0 0 0 0 1,695,870Chester 2,381,728 116,380 1,293,628 1,050,432 0 0 10,259 0 0 3,012,688 0 7,865,115Clare 738,884 223,261 430,306 111,582 742,280 0 0 70,000 0 0 0 2,316,313Colchester 2,981,202 453,936 1,647,168 6,407,409 0 0 598,497 85,489 0 0 0 12,173,701Cumberland 1,319 96,998 1,774,913 1,859,253 631,180 0 0 0 0 0 0 4,363,663Digby 1,318,923 331,459 682,398 410,574 1,496,409 0 461,902 0 0 208,085 0 4,909,750East Hants 1,855,020 2,793,488 870,923 795,613 0 0 0 873,558 0 0 294,850 7,483,452Guysborough 1,476,866 0 197,985 1,151,772 2,221,975 0 0 0 183,819 0 0 5,232,417Inverness 482,042 445,186 1,815,875 952,964 3,135,750 0 154,631 282,526 0 0 0 7,268,974Kings 4,195,400 427,700 1,667,200 415,100 344,700 0 74,200 167,600 0 602,900 0 7,894,800Lunenburg 5,965,834 780,190 1,862,879 232,767 52,932 15,884 0 0 0 0 0 8,910,486Pictou -332,002 0 0 2,219,854 0 0 0 0 0 0 0 1,887,852Richmond 0 0 1,821,190 1,180,799 1,472,962 0 418,195 0 0 7,468 0 4,900,614Shelburne 231,782 272,632 915,559 442,338 0 0 0 0 0 0 0 1,862,311St. Mary's 1,610,595 52,411 444,158 217,518 0 0 0 0 0 0 0 2,324,682Victoria 476,446 88,390 1,888,812 1,240,742 181,559 0 0 0 0 0 0 3,875,949West Hants 1,588,734 146,123 1,051,020 366,338 967,078 0 0 0 0 0 0 4,119,293Yarmouth 1,566,931 108,396 757,184 262,475 35,144 0 17,142 0 0 0 0 2,747,272SubTotal $29,107,451.00 $7,124,368.00 $21,825,756.00 $20,636,627.00 $13,797,744.00 $133,684.00 $1,743,263.00 $1,654,263.00 $937,016.00 $4,271,094.00 $294,850.00 $101,526,116.00


CBRM 0 2,393,666 16,113,519 4,880,167 404,579 0 0 0 0 0 0 23,791,931HRM 189,004,000 0 28,091,000 41,494,000 2,579,000 0 72,137,000 0 0 739,000 0 334,044,000Region of Queens 891,779 286,408 1,604,579 865,775 30,750 0 44,261 0 0 0 0 3,723,552SubTotal $189,895,779.00 $2,680,074.00 $45,809,098.00 $47,239,942.00 $3,014,329.00 $0 $72,181,261.00 $0 $0 $739,000.00 $0 $361,559,483.00

- Page 38 of 160 -


Current Year AmountLiabilities

Net Financial Assets

(Liabilities)Non-Financial Assets

Bank Indebtedness

Short-Term Borrowings Payables Due to own

funds/agenciesOther Current

Liabilities Long Term Debt Other Long-Term Liabilities Subtotal


(Liabilities)Prepaid

ExpensesInventory Not

Held For ResaleOther non

financial assets

Municipality Annapolis 1,167,817 0 1,724,405 406,380 503,889 0 354,286 4,156,777 -113,404 113,404 0 0Antigonish 0 0 549,138 279,063 495,084 0 81,430 1,404,715 1,208,650 19,866 86,877 0Argyle 0 0 642,559 369,268 92,614 0 569,148 1,673,589 1,363,275 90,631 0 0Barrington 117,737 0 481,716 231,700 33,171 0 159,679 1,024,003 671,867 49,674 11,132 83,647Chester 0 0 1,941,244 944,801 110,018 0 7,695 3,003,758 4,861,357 42,614 0 0Clare 0 0 475,097 220,000 77,906 0 179,791 952,794 1,363,519 0 0 0Colchester 0 0 4,860,528 0 1,349,676 2,737,177 8,945,439 17,892,820 -5,719,119 105,016 0 0Cumberland 587,130 0 1,847,798 918,797 425,208 0 115,117 3,894,050 469,613 40,000 0 0Digby 0 0 737,605 727,436 0 0 331,459 1,796,500 3,113,250 4,000 0 0East Hants 0 0 2,508,520 0 1,399,963 4,184,326 4,440,515 12,533,324 -5,049,872 340,286 0 0Guysborough 0 0 2,638,159 504,859 550,187 0 0 3,693,205 1,539,212 729,768 1 285,030Inverness 0 0 997,027 5,379,222 388,825 0 445,186 7,210,260 58,714 0 0 0Kings 0 0 3,087,700 2,563,700 1,336,100 0 427,900 7,415,400 479,400 132,700 0 0Lunenburg 0 0 1,124,108 1,597,104 867,880 0 1,248,026 4,837,118 4,073,368 10,974 0 0Pictou 0 0 1,741,348 0 268,427 0 0 2,009,775 -121,923 121,923 0 0Richmond 1,376,933 0 2,950,713 85,622 236,569 0 278,222 4,928,059 -27,445 290,182 0 0Shelburne 0 0 235,945 998,193 50,421 0 272,632 1,557,191 305,120 18,618 0 4,151St. Mary's 0 0 91,742 2,217,481 0 0 52,411 2,361,634 -36,952 36,952 0 0Victoria 0 0 1,187,742 1,741,873 490,870 523,461 88,390 4,032,336 -156,387 88,746 71,964 0West Hants 0 0 1,185,424 1,330,470 220,104 0 263,516 2,999,514 1,119,779 85,989 0 0Yarmouth 0 0 977,705 290,953 410,782 0 227,362 1,906,802 840,470 68,911 0 0SubTotal $3,249,617.00 $0 $31,986,223.00 $20,806,922.00 $9,307,694.00 $7,444,964.00 $18,488,204.00 $91,283,624.00 $10,242,492.00 $2,390,254.00 $169,974.00 $372,828.00


CBRM 10,577,936 1,471,362 5,571,197 2,616,323 4,520,502 0 48,981,440 73,738,760 -49,946,829 867,311 884,768 8,818,074HRM 0 0 87,407,000 164,291,000 55,768,000 0 51,984,000 359,450,000 -25,406,000 3,551,298 5,756,702 0Region of Queens 0 0 1,454,442 947,300 278,904 0 286,408 2,967,054 756,498 163,799 0 0SubTotal $10,577,936.00 $1,471,362.00 $94,432,639.00 $167,854,623.00 $60,567,406.00 $0 $101,251,848.00 $436,155,814.00 -$74,596,331.00 $4,582,408.00 $6,641,470.00 $8,818,074.00

- Page 39 of 160 -


Current Year Amount Accumulated Surplus (Deficit)

Subtotal Accumulated Surplus (Deficit)

Municipality Annapolis 113,404 0Antigonish 106,743 1,315,393Argyle 90,631 1,453,906Barrington 144,453 816,320Chester 42,614 4,903,971Clare 0 1,363,519Colchester 105,016 -5,614,103Cumberland 40,000 509,613Digby 4,000 3,117,250East Hants 340,286 -4,709,586Guysborough 1,014,799 2,554,011Inverness 0 58,714Kings 132,700 612,100Lunenburg 10,974 4,084,342Pictou 121,923 0Richmond 290,182 262,737Shelburne 22,769 327,889St. Mary's 36,952 0Victoria 160,710 4,323West Hants 85,989 1,205,768Yarmouth 68,911 909,381SubTotal $2,933,056.00 $13,175,548.00


CBRM 10,570,153 -39,376,676HRM 9,308,000 -16,098,000Region of Queens 163,799 920,297SubTotal $20,041,952.00 -$54,554,379.00

- Page 40 of 160 -

Non Consolidated Statement of Financial Position of General Operating Fund - Towns FIR Schedule DFiscal Year: 2014/2015




Of Asset Valuation

Allowances)

Other Receivables


Allowances)

Due from own funds/agencies


Other Current Financial Assets

Long-term taxes receivable Investments Loans And

Advances

Other Long-Term Financial

AssetsSubtotal Bank

Indebtedness

Town Amherst 728,704 17,624 480,525 513,320 0 0 0 0 0 0 0 1,740,173 0Annapolis Royal 264,611 0 39,614 149,388 0 0 0 0 0 0 0 453,613 0Antigonish 808,037 0 144,021 74,550 886,258 0 0 17,097 0 0 0 1,929,963 0Berwick 0 0 501,869 433,074 129,002 0 0 0 0 0 0 1,063,945 587,344Bridgetown 107,233 20,515 90,009 418,061 89,321 0 0 0 0 0 0 725,139 0Bridgewater 1,086,834 9,550 716,728 469,682 0 0 0 0 0 0 0 2,282,794 0Clark's Harbour 39,520 10,222 125,560 15,996 0 0 0 0 0 0 0 191,298 0Digby 177,903 17,260 407,267 71,086 426,976 0 38,577 0 0 0 0 1,139,069 0Hantsport 154,290 4,689 74,224 58,195 951,587 0 0 0 0 0 0 1,242,985 0Kentville 431,588 0 329,627 798,731 45,368 0 0 0 0 0 0 1,605,314 0Lockeport 155 82,026 110,347 35,879 3,564 0 0 0 0 0 77,540 309,511 24,716Lunenburg 237,682 0 400,306 243,757 71,345 0 0 0 0 0 0 953,090 0Mahone Bay 1,060,279 0 114,481 55,039 172,874 0 0 0 0 0 0 1,402,673 0Middleton 0 16,473 210,306 120,925 281,354 0 0 0 0 0 0 629,058 0Mulgrave 42,177 0 74,300 148,169 285,216 0 0 0 0 0 0 549,862 0New Glasgow 3,600 0 1,400,268 890,629 1,373,631 0 0 0 0 0 0 3,668,128 1,034,270Oxford 10,376 0 34,864 60,016 76,756 0 0 0 0 0 0 182,012 0Parrsboro 0 0 43,792 850,882 0 0 0 0 0 0 0 894,674 843,619Pictou 99,516 0 590,266 479,594 349,936 0 0 1,908,339 0 0 0 3,427,651 0Port Hawkesbury 669,089 0 312,041 294,762 487,857 22,820 0 0 0 0 0 1,786,569 0Shelburne 135,141 1,594 235,180 52,033 719,404 0 0 0 6,529 0 0 1,149,881 0Springhill 1,600 0 703,120 419,480 158,081 0 0 0 0 0 0 1,282,281 2,319,609Stellarton 872,630 0 439,246 154,061 54,863 0 0 0 0 0 0 1,520,800 0Stewiacke 239,488 0 132,499 24,939 256,937 0 0 0 0 0 0 653,863 0Trenton 191,706 8,351 187,487 136,145 0 0 0 0 0 0 0 523,689 0Truro 0 70,959 1,499,320 1,900,449 2,764,437 0 0 0 0 190,000 0 6,425,165 1,013,060Westville 0 44,712 474,557 594,393 101,414 0 0 0 0 0 0 1,215,076 465,265Windsor 261,362 0 465,494 200,195 295,655 0 0 0 0 0 0 1,222,706 0Wolfville 1,469,353 0 369,663 226,324 35,851 0 0 0 0 0 0 2,101,191 0Yarmouth 3,654,372 36,023 1,138,840 1,264,743 0 0 0 0 0 0 0 6,093,978 0SubTotal $12,747,246 $339,998 $11,845,821 $11,154,497 $10,017,687 $22,820 $38,577 $1,925,436 $6,529 $190,000 $77,540 $48,366,151 $6,287,883

Grand Total $231,750,476 $10,144,440 $79,480,675 $79,031,066 $26,829,760 $156,504 $73,963,101 $3,579,699 $943,545 $5,200,094 $372,390 $511,451,750 $20,115,436

- Page 41 of 160 -

Non Consolidated Statement of Financial Position of General Operating Fund - Towns FIR Schedule DFiscal Year: 2014/2015

Current Year Amount Net Financial Assets

(Liabilities)Non-Financial Assets

Accumulated Surplus (Deficit)

Short-Term Borrowings Payables Due to own

funds/agenciesOther Current

Liabilities Long Term Debt Other Long-Term Liabilities Subtotal


(Liabilities)Prepaid

ExpensesInventory Not

Held For ResaleOther non

financial assets SubtotalAccumulated

Surplus (Deficit)

Town Amherst 0 479,884 0 1,335,766 0 0 1,815,650 -75,477 33,696 41,781 0 75,477 0Annapolis Royal 0 184,353 29,992 2,615 0 39,349 256,309 197,304 48,306 2,597 0 50,903 248,207Antigonish 0 950,589 944,870 108,390 0 0 2,003,849 -73,886 22,141 51,987 0 74,128 242Berwick 0 400,798 0 80,679 0 8,690 1,077,511 -13,566 16,133 0 8,690 24,823 11,257Bridgetown 0 78,820 640,730 0 0 20,515 740,065 -14,926 5,694 2,835 0 8,529 -6,397Bridgewater 0 2,104,366 410,440 105,795 0 109,720 2,730,321 -447,527 80,729 297,557 0 378,286 -69,241Clark's Harbour 0 113,509 49,626 0 0 10,222 173,357 17,941 1,241 0 0 1,241 19,182Digby 0 420,101 657,538 11,543 0 83,660 1,172,842 -33,773 16,431 17,342 0 33,773 0Hantsport 150,000 241,297 280,097 34,100 0 165,132 870,626 372,359 26,213 0 0 26,213 398,572Kentville 0 413,306 148,814 146,531 0 523,986 1,232,637 372,677 41,858 0 0 41,858 414,535Lockeport 0 118,439 64,232 14,576 0 159,566 381,529 -72,018 0 0 0 0 -72,018Lunenburg 0 697,846 62,728 15,204 0 65,661 841,439 111,651 14,096 40,784 0 54,880 166,531Mahone Bay 0 142,927 182,789 123,783 0 0 449,499 953,174 7,191 0 0 7,191 960,365Middleton 250,229 199,086 0 25,310 0 0 474,625 154,433 -654 0 0 -654 153,779Mulgrave 0 133,424 18,880 40,696 0 0 193,000 356,862 8,952 0 0 8,952 365,814New Glasgow 0 2,901,633 0 0 0 0 3,935,903 -267,775 46,465 354,228 0 400,693 132,918Oxford 0 191,160 0 16,384 0 0 207,544 -25,532 22,869 4,491 0 27,360 1,828Parrsboro 0 52,440 0 136,528 0 0 1,032,587 -137,913 1,610 67,760 0 69,370 -68,543Pictou 0 707,663 223,957 309,392 78,108 2,168,149 3,487,269 -59,618 13,263 46,355 0 59,618 0Port Hawkesbury 0 573,361 0 48,891 0 1,190,619 1,812,871 -26,302 61,586 0 0 61,586 35,284Shelburne 0 434,873 632,037 25,976 0 0 1,092,886 56,995 21,245 0 0 21,245 78,240Springhill 0 586,741 44,252 148,409 0 0 3,099,011 -1,816,730 30,705 165,175 0 195,880 -1,620,850Stellarton 0 1,149,753 362,121 58,456 0 0 1,570,330 -49,530 49,530 0 0 49,530 0Stewiacke 0 60,185 57,714 156,408 0 0 274,307 379,556 6,269 0 31 6,300 385,856Trenton 0 607,703 0 1,444 0 8,351 617,498 -93,809 0 151,049 0 151,049 57,240Truro 0 4,436,561 434,580 193,354 2,975,000 450,172 9,502,727 -3,077,562 69,190 96,297 0 165,487 -2,912,075Westville 0 490,509 109,743 104,973 0 44,712 1,215,202 -126 0 14,884 0 14,884 14,758Windsor 0 852,129 332,685 66,981 0 0 1,251,795 -29,089 14,749 14,340 0 29,089 0Wolfville 0 654,608 30,369 208,071 0 0 893,048 1,208,143 45,639 0 0 45,639 1,253,782Yarmouth 0 1,699,527 3,186,603 205,810 0 658,776 5,750,716 343,262 57,359 0 35,500 92,859 436,121SubTotal $400,229 $22,077,591 $8,904,797 $3,726,065 $3,053,108 $5,707,280 $50,156,953 -$1,790,802 $762,506 $1,369,462 $44,221 $2,176,189 $385,387

Grand Total $1,871,591 $148,496,453 $197,566,342 $73,601,165 $10,498,072 $125,447,332 $577,596,391 -$66,144,641 $7,735,168 $8,180,906 $9,235,123 $25,151,197 -$40,993,444

- Page 42 of 160 -

Non-Consolidated Statement of Financial Activites of the General Operating Fund - Regionals and Municipalities FIR Schedule EFiscal Year: 2014/2015

Current Year Actual Amount




Services Provided To Other Governments Sales Of Services Other Revenue From

Own Sources


Other Governments

Conditional Transfers From Federal Or

Provincial Governments Or

Agencies

Conditional Transfers From Other Local

GovernmentsTotal Revenue General Government

Services

Municipality Annapolis 9,644,840 295,325 0 194,212 625,165 734,411 6,887 9,229 11,510,069 2,871,169Antigonish 7,625,285 404,314 0 1,254,754 291,655 161,678 53,997 0 9,791,683 2,487,698Argyle 4,611,778 180,540 1,200 0 336,540 161,259 156,846 0 5,448,163 1,419,700Barrington 4,426,020 144,501 102,774 425,164 406,662 202,142 85,006 0 5,792,269 1,402,681Chester 9,846,909 146,880 2,517,098 898,040 773,075 117,920 126,266 8,774 14,434,962 2,858,925Clare 4,734,671 151,577 385,176 0 553,956 293,372 145,734 0 6,264,486 1,226,513Colchester 21,180,516 916,518 1,583,318 3,015,325 1,971,212 970,077 683,494 757,205 31,077,665 4,525,174Cumberland 11,860,563 307,850 0 0 577,020 819,232 27,250 0 13,591,915 3,085,111Digby 5,250,673 139,423 91,576 83,796 283,228 360,093 73,978 0 6,282,767 1,373,388East Hants 19,331,242 177,299 0 877,270 1,512,360 185,602 280,557 0 22,364,330 5,336,816Guysborough 5,860,854 275,653 4,773,775 525,242 761,965 290,473 113,595 0 12,601,557 3,243,124Inverness 8,266,329 427,289 178,588 198,347 377,969 489,541 108,573 0 10,046,636 2,302,645Kings 25,196,000 3,012,800 1,327,200 451,400 1,261,000 286,100 138,700 97,500 31,770,700 5,361,700Lunenburg 16,264,548 227,186 45,244 65,400 2,595,607 48,575 101,006 0 19,347,566 3,979,627Pictou 13,200,293 219,532 71,271 0 685,687 438,666 0 0 14,615,449 1,818,417Richmond 9,063,138 138,690 0 165,000 541,021 0 61,039 0 9,968,888 3,049,707Shelburne 3,867,261 205,102 0 32,091 273,394 78,047 0 0 4,455,895 1,226,424St. Mary's 1,697,579 145,261 0 0 185,902 186,377 7,855 0 2,222,974 811,187Victoria 6,851,630 666,128 0 688,629 257,283 257,657 0 0 8,721,327 2,624,050West Hants 7,709,236 115,617 455,186 26,101 274,314 102,806 75,130 0 8,758,390 1,801,099Yarmouth 7,031,184 32,718 303,155 126,717 774,630 167,963 0 0 8,436,367 1,833,809SubTotal $203,520,549 $8,330,203 $11,835,561 $9,027,488 $15,319,645 $6,351,991 $2,245,913 $872,708 $257,504,058 $54,638,964


CBRM 86,638,089 5,439,997 463,628 4,944,632 3,261,801 15,335,838 2,120,668 0 118,204,653 12,724,950HRM 553,141,687 36,875,503 0 76,128,650 33,730,296 2,084,750 8,574,750 0 710,535,636 98,839,978Region of Queens 8,657,273 300,911 1,686,609 2,659,651 849,123 1,239,339 101,776 0 15,494,682 1,549,839SubTotal $648,437,049 $42,616,411 $2,150,237 $83,732,933 $37,841,220 $18,659,927 $10,797,194 $0 $844,234,971 $113,114,767

- Page 43 of 160 -



Annual Surplus/Deficit

Financing And Transfers

Protective Services Transportation Services




Services



Total Expenditures


Debenture And Term Loan Principal Installments

Municipality Annapolis 3,280,529 1,444,207 1,958,828 0 363,075 1,216,134 0 11,133,942 376,127 -335,000Antigonish 2,509,630 289,866 1,845,564 92,633 334,339 1,024,242 0 8,583,972 1,207,711 -517,250Argyle 1,374,705 321,409 869,582 154,058 591,220 544,517 0 5,275,191 172,972 -127,272Barrington 1,675,751 259,909 1,038,716 156,372 167,539 604,851 0 5,305,819 486,450 -138,151Chester 2,381,228 605,341 3,454,651 0 865,695 878,956 0 11,044,796 3,390,166 -1,111,621Clare 1,511,687 111,220 1,609,323 594,242 411,720 581,952 0 6,046,657 217,829 -722,073Colchester 6,346,339 1,236,410 9,446,920 134,599 699,861 2,985,659 0 25,374,962 5,702,703 -1,696,452Cumberland 4,706,839 421,562 2,579,367 121,418 325,867 319,753 0 11,559,917 2,031,998 -442,000Digby 2,008,090 591,589 979,846 0 443,553 486,202 0 5,882,668 400,099 -110,000East Hants 6,426,125 1,280,669 3,792,215 0 1,506,306 1,371,489 0 19,713,620 2,650,710 -1,524,204Guysborough 2,083,609 373,765 2,184,486 0 587,769 696,196 0 9,168,949 3,432,608 -1,255,811Inverness 2,509,443 830,926 2,259,901 0 534,717 638,825 212,570 9,289,027 757,609 -200,000Kings 9,674,600 2,489,900 7,439,300 0 1,513,100 1,447,000 0 27,925,600 3,845,100 -1,430,000Lunenburg 3,454,340 1,192,418 3,191,065 0 1,312,543 2,648,849 0 15,778,842 3,568,724 -1,115,508Pictou 5,780,291 698,808 2,539,281 0 192,976 427,926 705,386 12,163,085 2,452,364 -200,000Richmond 2,341,019 551,330 1,828,859 64 1,031,834 669,269 0 9,472,082 496,806 -329,236Shelburne 1,184,790 268,619 743,357 549 97,155 313,338 0 3,834,232 621,663 -13,271St. Mary's 514,191 131,724 544,041 0 70,558 240,143 0 2,311,844 -88,870 -125,000Victoria 2,343,681 475,130 2,162,094 7,071 161,770 448,310 0 8,222,106 499,221 -433,500West Hants 3,895,302 475,716 1,257,692 0 532,693 520,748 60,000 8,543,250 215,140 -212,299Yarmouth 1,987,604 1,133,345 1,035,556 110,142 635,486 929,903 0 7,665,845 770,522 -142,500SubTotal $67,989,793 $15,183,863 $52,760,644 $1,371,148 $12,379,776 $18,994,262 $977,956 $224,296,406 $33,207,652 -$12,181,148


CBRM 43,325,158 27,747,923 14,746,219 0 1,080,392 9,403,871 0 109,028,513 9,176,140 -12,296,209HRM 191,948,709 185,556,130 49,659,037 0 19,864,493 72,567,027 17,246,100 635,681,474 74,854,162 -43,947,036Region of Queens 2,956,430 2,308,585 2,904,665 1,267,220 812,606 1,823,475 0 13,622,820 1,871,862 -775,501SubTotal $238,230,297 $215,612,638 $67,309,921 $1,267,220 $21,757,491 $83,794,373 $17,246,100 $758,332,807 $85,902,164 -$57,018,746

- Page 44 of 160 -



Change In Surplus/Deficit

Beginning Surplus/Deficit

Accumulated Surplus

Transferred to Operating

Reserve Fund

Ending Surplus/Deficit PSAB Items

Transfers From ( To ) Own Reserves, Funds And Agencies

Changes In Equity Other Change In Surplus/Deficit


Accumulated Surplus

Transferred to Operating Reserve

Fund

Ending Surplus/Deficit

Employee future benefits

Amortized pension costs

Long-term debt interest accrued

Municipality Annapolis -41,127 0 0 0 0 0 0 0 0 0Antigonish -643,669 0 0 46,792 1,268,601 0 1,315,393 0 0 0Argyle -35,328 0 0 10,372 1,543,534 100,000 1,453,906 0 0 0Barrington -342,278 0 0 6,021 810,299 0 816,320 0 0 0Chester -2,134,013 0 0 144,532 4,790,273 0 4,934,805 0 0 -30,834Clare 520,992 0 0 16,748 1,346,407 0 1,363,155 0 0 0Colchester -5,505,448 0 0 -1,499,197 -4,114,906 0 -5,614,103 0 0 0Cumberland -1,107,370 0 0 482,628 26,985 0 509,613 0 0 0Digby 97,025 0 0 387,124 2,730,126 0 3,117,250 0 0 0East Hants -1,140,656 0 14,150 0 -4,547,499 90,335 -4,637,834 0 -449,584 0Guysborough -10,822,668 0 8,867,680 221,809 2,432,677 0 2,654,486 0 0 0Inverness -531,474 32,579 0 58,714 270,785 0 329,499 0 0 0Kings -2,412,300 69,200 0 72,000 940,000 0 1,012,000 0 0 0Lunenburg -1,835,914 0 0 617,302 3,467,040 0 4,084,342 0 0 0Pictou -1,419,852 0 0 832,512 264,226 1,096,738 0 0 0 0Richmond -77,309 0 0 90,261 172,476 0 262,737 0 0 0Shelburne -217,921 0 0 390,471 -62,582 0 327,889 0 0 0St. Mary's 110,765 0 0 -103,105 1,784,431 1,681,326 0 0 0 0Victoria -103,045 41,645 0 4,321 121,785 0 126,106 0 0 0West Hants -2,576 106,634 0 106,899 1,255,104 0 1,362,003 0 0 0Yarmouth -739,023 139,751 0 28,750 1,020,382 0 1,049,132 0 0 0SubTotal -$28,383,189 $389,809 $8,881,830 $1,914,954 $15,520,144 $2,968,399 $14,466,699 $0 -$449,584 -$30,834


CBRM 3,120,069 0 0 0 944,688 0 944,688 2,655,798 572,000 -1,471,362HRM -30,907,126 0 0 0 0 0 0 -13,467,000 0 1,289,000Region of Queens -1,161,776 144,502 0 79,087 985,712 0 1,064,799 0 0 0SubTotal -$28,948,833 $144,502 $0 $79,087 $1,930,400 $0 $2,009,487 -$10,811,202 $572,000 -$182,362

- Page 45 of 160 -



Unfunded ItemEnding Surplus /

Deficit - with PSAB Adjustments

Municipality Annapolis 0 0 0 0Antigonish 0 0 0 1,315,393Argyle 0 0 0 1,453,906Barrington 0 0 0 816,320Chester 0 0 0 4,903,971Clare 364 0 0 1,363,519Colchester 0 0 0 -5,614,103Cumberland 0 0 0 509,613Digby 0 0 0 3,117,250East Hants -6,465 384,297 0 -4,709,586Guysborough -100,475 0 0 2,554,011Inverness -270,785 0 0 58,714Kings -399,900 0 0 612,100Lunenburg 0 0 0 4,084,342Pictou 0 0 0 0Richmond 0 0 0 262,737Shelburne 0 0 0 327,889St. Mary's 0 0 0 0Victoria -121,783 0 0 4,323West Hants -106,634 -47,966 -1,635 1,205,768Yarmouth 0 0 -139,751 909,381SubTotal -$1,005,678 $336,331 -$141,386 $13,175,548


CBRM -41,161,800 -916,000 0 -39,376,676HRM -3,920,000 0 0 -16,098,000Region of Queens -144,502 0 0 920,297SubTotal -$45,226,302 -$916,000 $0 -$54,554,379

- Page 46 of 160 -

Non-Consolidated Statement of Financial Activites of the General Operating Fund - Towns FIR Schedule EFiscal Year: 2014/2015





Services Provided To Other Governments Sales Of Services Other Revenue From

Own Sources


Other Governments

Conditional Transfers From Federal Or

Provincial Governments Or

Agencies

Conditional Transfers From Other Local

GovernmentsTotal Revenue General Government

Services

Town Amherst 11,974,903 309,822 244,250 192,311 523,011 1,260,382 395,897 0 14,900,576 1,783,305Annapolis Royal 1,126,528 55,641 0 69,708 31,047 93,940 194,415 0 1,571,278 310,098Antigonish 3,951,161 1,082,590 145,186 545,774 186,714 211,246 0 0 6,122,671 690,931Berwick 2,868,269 8,493 194,320 106,150 74,900 232,842 43,813 0 3,528,787 591,623Bridgetown 1,058,470 26,594 100,703 270 49,511 208,365 94,566 13,761 1,552,240 260,359Bridgewater 13,782,175 806,570 0 410,567 373,505 532,615 311,348 0 16,216,780 1,990,296Clark's Harbour 784,779 31,866 0 0 55,372 192,832 11,333 0 1,076,182 299,595Digby 2,833,218 439,694 161,641 102,572 135,679 390,719 2,344 2,500 4,068,367 679,722Hantsport 1,481,527 8,270 156,938 85 76,528 132,505 23,367 1,196 1,880,416 286,378Kentville 7,750,426 512,883 180,723 1,318,910 1,224,876 168,606 131,024 0 11,287,448 1,378,442Lockeport 809,731 15,083 45,380 15,460 84,064 158,081 22,949 0 1,150,748 298,077Lunenburg 4,155,067 231,793 0 350,522 273,476 50,125 1,000 0 5,061,983 434,602Mahone Bay 1,720,043 20,813 122,487 7,320 120,862 50,020 6,155 0 2,047,700 359,634Middleton 2,375,817 159,238 107,273 137,278 98,404 338,661 39,930 0 3,256,601 420,957Mulgrave 1,343,522 15,695 0 27,096 109,995 136,984 94,583 0 1,727,875 496,508New Glasgow 13,323,736 120,473 788,377 93,034 723,421 1,058,593 500,222 0 16,607,856 1,823,310Oxford 1,633,840 59,536 52,872 0 80,813 181,870 23,496 5,000 2,037,427 298,104Parrsboro 1,217,249 10,433 65,564 280,380 40,675 399,156 44,825 0 2,058,282 525,247Pictou 3,550,838 309,932 33,132 261,072 362,317 545,715 0 8,182 5,071,188 767,169Port Hawkesbury 4,220,535 746,986 222,974 999,871 270,713 300,486 110,293 122,121 6,993,979 1,030,936Shelburne 2,208,618 33,805 43,000 0 196,337 359,645 1,000 3,000 2,845,405 697,786Springhill 2,333,727 2,203,617 60,511 632,889 375,952 849,524 190,917 0 6,647,137 1,449,971Stellarton 5,704,045 145,204 99,000 153,195 98,013 500,861 107,926 0 6,808,244 861,343Stewiacke 1,553,619 5,663 0 1,000 116,210 205,474 47,563 0 1,929,529 445,520Trenton 2,688,986 3,744 158,678 248,423 72,153 420,922 5,174 0 3,598,080 628,163Truro 18,025,856 692,301 173,447 775,826 489,570 1,367,613 1,008,948 0 22,533,561 3,062,295Westville 2,857,101 5,873 0 282,861 204,832 684,391 121,399 0 4,156,457 873,682Windsor 5,318,348 143,456 62,754 396,945 210,339 432,708 39,190 80,553 6,684,293 1,036,787Wolfville 6,550,309 929,426 1,691 416,168 172,192 70,978 48,894 1,000 8,190,658 1,180,188Yarmouth 10,583,668 1,110,230 781,799 682,006 1,515,254 728,184 95,058 0 15,496,199 1,560,702SubTotal $139,786,111 $10,245,724 $4,002,700 $8,507,693 $8,346,735 $12,264,043 $3,717,629 $237,313 $187,107,947 $26,521,730

Grand Total $991,743,709 $61,192,338 $17,988,498 $101,268,114 $61,507,600 $37,275,961 $16,760,736 $1,110,021 $1,288,846,976 $194,275,461

- Page 47 of 160 -




Financing And Transfers

Protective Services Transportation Services




Services



Total Expenditures


Debenture And Term Loan Principal Installments

Town Amherst 5,090,027 2,423,093 1,484,708 0 629,081 1,570,681 0 12,980,895 1,919,681 -687,754Annapolis Royal 477,525 190,189 151,906 0 241,317 65,823 0 1,436,859 134,419 -16,427Antigonish 1,895,529 1,211,530 872,578 0 303,334 460,923 0 5,434,825 687,846 -273,500Berwick 894,520 651,113 676,391 0 125,430 300,126 0 3,239,203 289,584 -174,661Bridgetown 372,242 266,289 176,423 0 52,641 107,218 0 1,235,172 317,068 -135,958Bridgewater 5,307,950 2,400,235 1,765,711 134,028 393,248 2,037,856 0 14,029,324 2,187,456 -1,233,100Clark's Harbour 192,642 102,416 260,033 946 41,088 90,650 0 987,370 88,812 -84,122Digby 1,263,697 695,935 589,925 157,357 110,086 327,582 0 3,824,304 244,063 -323,683Hantsport 494,625 518,271 179,738 17,000 14,075 68,604 0 1,578,691 301,725 -148,696Kentville 3,108,939 2,129,511 1,550,106 19,700 618,013 1,264,896 0 10,069,607 1,217,841 -882,063Lockeport 191,492 174,731 212,138 6,800 89,315 147,107 0 1,119,660 31,088 -53,411Lunenburg 1,206,443 912,690 1,028,859 49,864 268,178 577,168 0 4,477,804 584,179 -205,600Mahone Bay 477,427 331,496 260,410 9,000 97,529 49,187 0 1,584,683 463,017 -66,400Middleton 861,508 587,627 394,197 2,000 149,206 337,743 0 2,753,238 503,363 -306,121Mulgrave 332,512 268,143 266,831 0 0 262,542 0 1,626,536 101,339 -34,530New Glasgow 6,560,520 3,424,299 1,716,040 5,000 214,461 1,501,079 0 15,244,709 1,363,147 -1,113,264Oxford 729,069 329,720 205,865 40,750 39,699 274,015 0 1,917,222 120,205 -170,200Parrsboro 536,351 622,380 104,841 0 110,700 165,155 0 2,064,674 -6,392 0Pictou 1,289,410 1,071,443 607,673 43,454 106,325 646,033 0 4,531,507 539,681 -278,973Port Hawkesbury 1,367,899 1,148,486 631,866 0 74,040 1,854,885 0 6,108,112 885,867 -572,636Shelburne 791,929 462,218 384,992 10,496 169,727 158,759 0 2,675,907 169,498 -120,103Springhill 2,400,377 1,106,315 611,503 272 34,124 892,205 0 6,494,767 152,370 -538,452Stellarton 1,963,232 1,594,863 733,160 0 253,058 622,672 0 6,028,328 779,916 -261,519Stewiacke 320,985 392,412 137,450 0 20,491 167,766 0 1,484,624 444,905 -112,223Trenton 703,630 751,661 338,585 0 205,540 762,586 0 3,390,165 207,915 -65,057Truro 7,539,600 3,929,493 2,500,375 134,993 719,868 3,177,732 0 21,064,356 1,469,205 -1,263,178Westville 1,474,649 746,369 478,602 0 72,336 158,100 0 3,803,738 352,719 -248,149Windsor 1,497,295 1,167,746 623,168 66,832 215,281 831,353 0 5,438,462 1,245,831 -346,701Wolfville 2,142,152 1,431,674 749,008 0 803,836 714,686 0 7,021,544 1,169,114 -365,833Yarmouth 4,619,206 2,315,490 2,364,907 0 1,926,992 943,498 0 13,730,795 1,765,404 -400,000SubTotal $56,103,382 $33,357,838 $22,057,989 $698,492 $8,099,019 $20,538,630 $0 $167,377,081 $19,730,866 -$10,482,314

Grand Total $362,323,472 $264,154,339 $142,128,554 $3,336,860 $42,236,286 $123,327,265 $18,224,056 $1,150,006,294 $138,840,682 -$79,682,208

- Page 48 of 160 -



Change In Surplus/Deficit


Accumulated Surplus

Transferred to Operating

Reserve Fund

Ending Surplus/Deficit PSAB Items

Transfers From ( To ) Own Reserves, Funds And Agencies

Changes In Equity Other Change In Surplus/Deficit


Accumulated Surplus

Transferred to Operating Reserve

Fund

Ending Surplus/Deficit

Employee future benefits

Amortized pension costs

Long-term debt interest accrued

Town Amherst -308,814 0 0 923,113 176,293 176,293 923,113 -773,627 0 -149,486Annapolis Royal -117,992 0 0 0 1,288,209 0 1,288,209 0 0 0Antigonish -415,015 911 0 242 911 0 1,153 0 0 0Berwick -103,686 0 0 11,237 245,690 245,670 11,257 0 0 0Bridgetown -33,718 -153,789 0 -6,397 -290,787 0 -297,184 0 0 0Bridgewater -1,023,597 0 0 -69,241 0 0 -69,241 0 0 0Clark's Harbour -14,381 0 0 -9,691 28,873 0 19,182 0 0 0Digby 47,179 200,257 0 167,816 709,905 657,538 220,183 0 0 0Hantsport 0 0 0 153,029 241,082 0 394,111 0 0 0Kentville -362,229 118,200 0 91,749 833,523 0 925,272 0 0 0Lockeport -10,835 0 0 -33,158 -39,811 0 -72,969 0 0 0Lunenburg -377,902 0 0 677 165,854 0 166,531 0 0 0Mahone Bay -337,460 0 0 59,157 901,208 0 960,365 0 0 0Middleton -43,463 0 0 153,779 112,445 112,445 153,779 0 0 0Mulgrave -76,339 0 0 -9,530 375,342 0 365,812 0 0 0New Glasgow -116,965 0 0 132,918 262,184 262,184 132,918 0 0 0Oxford 63,020 0 0 13,025 -11,197 0 1,828 0 0 0Parrsboro -63,107 0 0 -69,499 16,455 0 -53,044 -15,499 0 0Pictou -191,509 0 0 69,199 23,915 93,114 0 0 0 0Port Hawkesbury -295,846 0 0 17,385 17,899 0 35,284 0 0 0Shelburne -49,310 0 0 85 78,155 0 78,240 0 0 0Springhill -221,940 0 0 -608,022 -1,012,828 0 -1,620,850 0 0 0Stellarton -518,397 0 0 0 188,715 188,715 0 0 0 0Stewiacke -330,315 0 0 2,367 383,489 0 385,856 0 0 0Trenton -137,504 0 0 5,354 51,886 0 57,240 0 0 0Truro -1,027 0 0 205,000 -3,117,075 0 -2,912,075 0 0 0Westville -35,512 0 0 69,058 -54,300 0 14,758 0 0 0Windsor -899,130 0 0 0 0 0 0 0 0 0Wolfville -754,200 0 0 49,081 1,204,701 0 1,253,782 0 0 0Yarmouth -1,352,442 0 0 12,962 -16,841 0 -3,879 0 440,000 0SubTotal -$8,082,436 $165,579 $0 $1,331,695 $2,763,895 $1,735,959 $2,359,631 -$789,126 $440,000 -$149,486

Grand Total -$65,414,458 $699,890 $8,881,830 $3,325,736 $20,214,439 $4,704,358 $18,835,817 -$11,600,328 $562,416 -$362,682

- Page 49 of 160 -



Unfunded ItemEnding Surplus /

Deficit - with PSAB Adjustments

Town Amherst 0 0 0 0Annapolis Royal -1,040,002 0 0 248,207Antigonish -911 0 0 242Berwick 0 0 0 11,257Bridgetown 290,787 0 0 -6,397Bridgewater 0 0 0 -69,241Clark's Harbour 0 0 0 19,182Digby -220,183 0 0 0Hantsport 0 0 4,461 398,572Kentville -469,867 0 -40,870 414,535Lockeport 0 0 951 -72,018Lunenburg 0 0 0 166,531Mahone Bay 0 0 0 960,365Middleton 0 0 0 153,779Mulgrave 0 2 0 365,814New Glasgow 0 0 0 132,918Oxford 0 0 0 1,828Parrsboro 0 0 0 -68,543Pictou 0 0 0 0Port Hawkesbury 0 0 0 35,284Shelburne 0 0 0 78,240Springhill 0 0 0 -1,620,850Stellarton 0 0 0 0Stewiacke 0 0 0 385,856Trenton 0 0 0 57,240Truro 0 0 0 -2,912,075Westville 0 0 0 14,758Windsor 0 0 0 0Wolfville 0 0 0 1,253,782Yarmouth 0 0 0 436,121SubTotal -$1,440,176 $2 -$35,458 $385,387

Grand Total -$47,672,156 -$579,667 -$176,844 -$40,993,444

- Page 50 of 160 -

Non-Consolidated Schedule of General Operating Fund Revenues - Regionals and Municipalities Schedule FFiscal Year: 2014/2015

Current Year Actual AmountAssessable Property Taxes Grants In Lieu Of Taxes

Assessable PropertyArea Rates, Sewer Rates and Special

AssessmentsBusiness Property Other Taxes Appropriations to

School BoardTransfer to

Correctional ServicesDeficit of Regional Housing Authority

Total Taxes Net of Education,

Corrections and Housing Authority

Federal Government Federal Government Agencies

Municipality Annapolis 10,481,161 982,806 326,910 706,699 3,204,840 250,145 44,746 9,644,840 86,005 1,249Antigonish 9,195,698 1,258,064 96,731 341,859 3,015,181 203,218 48,668 7,625,285 9,947 0Argyle 5,645,932 37,213 77,549 296,891 1,476,216 108,836 27,063 4,611,778 5,176 5,437Barrington 4,910,648 560,054 42,964 7,289 1,261,440 94,050 27,489 4,426,020 49,670 0Chester 10,688,117 545,940 123,811 853,003 4,341,336 238,360 23,367 9,846,909 47,614 6,376Clare 6,215,827 149,676 72,836 72,836 1,626,372 122,806 27,326 4,734,671 21,114 0Colchester 22,394,615 4,249,154 257,465 1,277,789 6,710,424 472,058 113,246 21,180,516 63,712 0Cumberland 14,087,279 213,418 172,151 845,052 3,602,100 274,168 121,420 11,860,563 98,852 10,828Digby 5,455,597 156,474 413,461 528,716 1,317,132 107,918 42,346 5,250,673 18,818 8,098Guysborough 6,345,611 658,646 228,166 105,692 1,391,427 99,407 71,770 5,860,854 47,244 1,803East Hants 15,705,002 6,373,786 169,693 1,329,663 4,459,860 284,009 71,747 19,331,242 37,244 19,826West Hants 9,388,896 132,201 241,518 445,911 2,784,456 189,041 44,585 7,709,236 49,037 2,270Inverness 10,218,753 704,631 157,540 341,705 2,882,763 216,714 164,067 8,266,329 121,818 1,753Kings 32,484,900 182,200 794,200 20,000 10,864,300 646,000 219,300 25,196,000 2,817,800 0Lunenburg 21,324,640 942,086 144,528 1,082,195 7,340,868 444,943 40,697 16,264,548 35,405 0Pictou 13,351,983 2,754,516 130,660 981,887 4,355,136 311,413 107,889 13,200,293 5,753 6,919Richmond 8,559,829 744,523 1,659,544 349,980 2,519,447 158,496 77,826 9,063,138 29,361 0Shelburne 4,775,185 32,269 78,130 119,098 1,120,127 80,235 15,524 3,867,261 6,500 319St. Mary's 1,832,435 362,185 34,301 46,896 528,627 45,611 4,000 1,697,579 18,615 677Victoria 7,944,399 0 1,059,192 137,772 2,105,172 138,355 46,206 6,851,630 247,052 0Yarmouth 7,853,062 663,419 202,105 238,293 1,999,617 142,999 47,846 7,031,184 4,900 4,484SubTotal $228,859,569 $21,703,261 $6,483,455 $10,129,226 $68,906,841 $4,628,782 $1,387,128 $203,520,549 $3,821,637 $70,039


CBRM 95,176,737 753,841 3,408,792 2,668,219 12,713,730 1,102,720 1,969,379 86,638,089 2,538,163 1,041,894HRM 423,129,029 214,896,528 8,684,072 35,673,824 119,856,000 6,557,012 2,828,754 553,141,687 23,950,522 3,368,763Region of Queens 8,545,155 1,457,861 782,889 268,128 2,627,929 184,038 120,821 8,657,273 54,685 5,199SubTotal $526,850,921 $217,108,230 $12,875,753 $38,610,171 $135,197,659 $7,843,770 $4,918,954 $648,437,049 $26,543,370 $4,415,856

- Page 51 of 160 -


Current Year Actual AmountServices Provided To Other Governments Sales Of Services

Provincial Government


Agencies

Total Grants In Lieu Of Taxes Federal Government Provincial

GovernmentOther Local

Governments

Total Services Provided To Other

GovernmentsGeneral Government

Services Protective Services Transportation Services

Municipality Annapolis 208,071 0 295,325 0 0 0 0 0 4,944 189,268Antigonish 394,367 0 404,314 0 0 0 0 0 0 0Argyle 169,927 0 180,540 0 0 1,200 1,200 0 0 0Barrington 92,538 2,293 144,501 0 0 102,774 102,774 87,516 128,232 0Chester 85,478 7,412 146,880 0 0 2,517,098 2,517,098 0 33,000 0Clare 130,463 0 151,577 0 0 385,176 385,176 0 0 0Colchester 852,806 0 916,518 0 0 1,583,318 1,583,318 0 0 0Cumberland 198,170 0 307,850 0 0 0 0 0 0 0Digby 112,507 0 139,423 0 0 91,576 91,576 925 10,265 72,606Guysborough 212,414 14,192 275,653 0 0 4,773,775 4,773,775 0 0 0East Hants 120,229 0 177,299 0 0 0 0 294,558 0 0West Hants 64,310 0 115,617 0 75,394 379,792 455,186 0 0 0Inverness 284,624 19,094 427,289 0 0 178,588 178,588 0 0 0Kings 195,000 0 3,012,800 0 0 1,327,200 1,327,200 0 0 0Lunenburg 149,993 41,788 227,186 0 0 45,244 45,244 0 0 0Pictou 206,860 0 219,532 0 0 71,271 71,271 0 0 0Richmond 102,363 6,966 138,690 0 0 0 0 0 0 0Shelburne 198,283 0 205,102 0 0 0 0 0 0 0St. Mary's 125,969 0 145,261 0 0 0 0 0 0 0Victoria 403,453 15,623 666,128 0 0 0 0 0 0 0Yarmouth 23,334 0 32,718 0 0 303,155 303,155 0 0 0SubTotal $4,331,159 $107,368 $8,330,203 $0 $75,394 $11,760,167 $11,835,561 $382,999 $176,441 $261,874


CBRM 1,541,386 318,554 5,439,997 0 463,628 0 463,628 0 0 935,312HRM 8,506,917 1,049,301 36,875,503 0 0 0 0 4,623,260 5,397,769 37,268,209Region of Queens 241,027 0 300,911 0 0 1,686,609 1,686,609 0 15,145 0SubTotal $10,289,330 $1,367,855 $42,616,411 $0 $463,628 $1,686,609 $2,150,237 $4,623,260 $5,412,914 $38,203,521

- Page 52 of 160 -


Current Year Actual AmountOther Revenue From Own Sources




Services

Recreation And Cultural Services Wind Power Other Services Total Sales Of

Service Licenses And Permits Fines Rentals

Municipality Annapolis 0 0 0 0 0 0 194,212 34,654 50,755 242,748Antigonish 742,998 0 378,890 132,866 0 0 1,254,754 5,600 26,378 76,333Argyle 0 0 0 0 0 0 0 10,567 2,391 5,000Barrington 0 0 0 209,416 0 0 425,164 18,209 13,704 148,381Chester 0 0 66,971 114,192 683,877 0 898,040 42,350 27,852 5,126Clare 0 0 0 0 0 0 0 24,715 11,324 263,304Colchester 3,015,325 0 0 0 0 0 3,015,325 47,963 0 185,228Cumberland 0 0 0 0 0 0 0 32,166 10,505 1,000Digby 0 0 0 0 0 0 83,796 9,811 12,757 0Guysborough 493,802 0 0 31,440 0 0 525,242 13,095 3,820 66,438East Hants 419,767 0 13,975 148,970 0 0 877,270 144,230 33,539 978,066West Hants 0 0 0 26,101 0 0 26,101 44,695 17,224 0Inverness 147,029 0 0 51,318 0 0 198,347 545 1,255 55,608Kings 308,700 0 76,600 66,100 0 0 451,400 158,600 36,500 276,000Lunenburg 0 0 0 65,400 0 0 65,400 72,911 74,085 248,423Pictou 0 0 0 0 0 0 0 93,371 9,408 126,868Richmond 165,000 0 0 0 0 0 165,000 12,693 0 9,803Shelburne 0 0 0 1,733 23,008 7,350 32,091 0 2,998 75,913St. Mary's 0 0 0 0 0 0 0 4,497 7,226 44,730Victoria 688,629 0 0 0 0 0 688,629 3,980 3,295 19,684Yarmouth 0 0 0 126,717 0 0 126,717 18,025 5,947 386,043SubTotal $5,981,250 $0 $536,436 $974,253 $706,885 $7,350 $9,027,488 $792,677 $350,963 $3,214,696


CBRM 2,391,742 0 0 1,587,426 0 30,152 4,944,632 431,860 434,502 549,789HRM 15,280,614 0 2,681,496 10,877,302 0 0 76,128,650 6,305,491 6,439,883 5,601,037Region of Queens 895,240 1,241,551 0 505,735 0 1,980 2,659,651 38,627 47,481 381,273SubTotal $18,567,596 $1,241,551 $2,681,496 $12,970,463 $0 $32,132 $83,732,933 $6,775,978 $6,921,866 $6,532,099

- Page 53 of 160 -


Current Year Actual AmountUnconditional Transfers From Other Governments

Concessions And Franchises

Return On Investments

Penalties And Interest On Taxes

Revenue Collected For Other

Governments / Agencies

Less: Transmission Of Revenue

Collected For Other Government /

Agencies (Must Be Negative)

MiscellaneousTotal Other

Revenue From Own Sources

Federal Government Provincial Government

Total Unconditional

Transfers From Other

Governments

Municipality Annapolis 0 30,015 120,454 272,536 -272,536 146,539 625,165 0 734,411 734,411Antigonish 0 55,225 69,922 0 0 58,197 291,655 0 161,678 161,678Argyle 0 112,887 88,419 213,509 -213,544 117,311 336,540 0 161,259 161,259Barrington 0 11,959 202,876 0 0 11,533 406,662 0 202,142 202,142Chester 0 13,953 149,690 1,458,507 -1,464,933 540,530 773,075 0 117,920 117,920Clare 0 16,625 111,490 266,166 -266,795 127,127 553,956 0 293,372 293,372Colchester 0 -7,961 317,906 4,379,644 -4,379,644 1,428,076 1,971,212 0 970,077 970,077Cumberland 0 33,050 358,457 176,076 -176,076 141,842 577,020 0 819,232 819,232Digby 0 33,820 140,919 429,424 -421,173 77,670 283,228 0 360,093 360,093Guysborough 0 33,731 62,542 157,194 -157,194 582,339 761,965 0 290,473 290,473East Hants 0 71,160 117,973 0 0 167,392 1,512,360 0 185,602 185,602West Hants 0 21,857 155,628 0 0 34,910 274,314 0 102,806 102,806Inverness 0 22,909 271,485 801,788 -801,788 26,167 377,969 0 489,541 489,541Kings 0 338,300 286,800 3,379,800 -3,379,800 164,800 1,261,000 0 286,100 286,100Lunenburg 0 326,352 295,480 2,821,109 -2,821,109 1,578,356 2,595,607 0 48,575 48,575Pictou 0 50,863 287,754 0 0 117,423 685,687 3,276 435,390 438,666Richmond 0 55,726 244,664 228,907 -228,907 218,135 541,021 0 0 0Shelburne 0 13,684 138,164 0 0 42,635 273,394 0 78,047 78,047St. Mary's 0 8,000 96,997 132,434 -132,434 24,452 185,902 0 186,377 186,377Victoria 0 16,814 221,429 177,267 -225,731 40,545 257,283 0 257,657 257,657Yarmouth 0 71,514 162,834 269,164 -269,164 130,267 774,630 15,179 152,784 167,963SubTotal $0 $1,330,483 $3,901,883 $15,163,525 -$15,210,828 $5,776,246 $15,319,645 $18,455 $6,333,536 $6,351,991


CBRM 377,703 0 1,416,498 93,304 -91,108 49,253 3,261,801 0 15,335,838 15,335,838HRM 0 2,026,133 5,503,974 0 0 7,853,778 33,730,296 0 2,084,750 2,084,750Region of Queens 0 41,983 233,471 37,930 -37,930 106,288 849,123 0 1,239,339 1,239,339SubTotal $377,703 $2,068,116 $7,153,943 $131,234 -$129,038 $8,009,319 $37,841,220 $0 $18,659,927 $18,659,927

- Page 54 of 160 -


Current Year Actual AmountConditional Transfers From Federal Or Provincial Governments Or Agencies



Total Revenue

Federal Government Federal Agencies - CMHC

Provincial Government Provincial Agencies

Total Conditional Transfers From



Other - Specify: Sewer, Solid

Waste, RoadsTotal Revenue

Municipality Annapolis 0 0 6,887 0 6,887 9,229 11,510,069Antigonish 5,048 0 48,949 0 53,997 0 9,791,683Argyle 25,279 0 131,567 0 156,846 0 5,448,163Barrington 1,248 1,043 82,715 0 85,006 0 5,792,269Chester 1,248 0 125,018 0 126,266 8,774 14,434,962Clare 0 0 45,301 100,433 145,734 0 6,264,486Colchester 0 0 683,494 0 683,494 757,205 31,077,665Cumberland 0 0 27,250 0 27,250 0 13,591,915Digby 0 0 73,978 0 73,978 0 6,282,767Guysborough 43,252 0 70,343 0 113,595 0 12,601,557East Hants 42,273 0 154,612 83,672 280,557 0 22,364,330West Hants 2,184 0 72,946 0 75,130 0 8,758,390Inverness 0 0 108,573 0 108,573 0 10,046,636Kings 800 0 137,900 0 138,700 97,500 31,770,700Lunenburg 0 0 101,006 0 101,006 0 19,347,566Pictou 0 0 0 0 0 0 14,615,449Richmond 10,532 0 0 50,507 61,039 0 9,968,888Shelburne 0 0 0 0 0 0 4,455,895St. Mary's 6,458 0 1,397 0 7,855 0 2,222,974Victoria 0 0 0 0 0 0 8,721,327Yarmouth 0 0 0 0 0 0 8,436,367SubTotal $138,322 $1,043 $1,871,936 $234,612 $2,245,913 $872,708 $257,504,058


CBRM 35,360 0 2,085,308 0 2,120,668 0 118,204,653HRM 0 0 8,574,750 0 8,574,750 0 710,535,636Region of Queens 0 0 101,776 0 101,776 0 15,494,682SubTotal $35,360 $0 $10,761,834 $0 $10,797,194 $0 $844,234,971

- Page 55 of 160 -

Non-Consolidated Schedule of General Operating Fund Revenues - Towns Schedule FFiscal Year: 2014/2015



Assessable Property Area Rates, Sewer Rates and Special Assessments Business Property Other Taxes Appropriations to School

BoardTransfer to Correctional

ServicesDeficit of Regional Housing Authority

Total Taxes Net of Education, Corrections and Housing Authority

Town Amherst 11,885,060 834,789 118,066 156,946 1,494,222 116,293 215,693 11,974,903Annapolis Royal 887,042 39,201 312,594 21,402 96,756 10,207 26,747 1,126,528Antigonish 4,852,461 331,341 77,207 179,243 1,345,995 83,096 60,000 3,951,161Berwick 2,309,517 466,866 31,180 73,752 465,168 29,409 22,738 2,868,269Bridgetown 1,082,046 152,913 12,738 22,439 164,832 11,834 35,000 1,058,470Bridgewater 14,178,634 599,109 122,309 219,125 1,892,256 123,642 61,078 13,782,175Clark's Harbour 827,676 0 10,810 9,152 109,121 9,649 20,134 784,779Digby 2,612,059 263,707 37,743 115,266 347,232 27,863 62,742 2,833,218Hantsport 1,594,409 113,757 17,728 0 217,632 15,335 11,400 1,481,527Kentville 7,940,538 382,597 105,386 107,944 1,324,188 87,963 93,530 7,750,426Lockeport 881,464 0 10,385 6,790 88,080 7,681 6,571 809,731Lunenburg 3,977,596 0 41,191 159,083 748,039 41,807 33,528 4,155,067Mahone Bay 1,836,747 182,040 15,987 85,663 367,082 20,076 13,236 1,720,043Middleton 2,245,543 0 33,078 67,156 330,780 25,083 40,000 2,375,817Mulgrave 1,195,487 296,538 6,841 4,668 133,116 9,679 17,217 1,343,522New Glasgow 13,982,026 311,270 143,095 0 1,648,452 120,881 215,361 13,323,736Oxford 1,759,916 0 13,881 0 207,828 15,271 36,261 1,633,840Parrsboro 1,199,106 253,110 10,459 22,024 183,396 18,034 66,020 1,217,249Pictou 3,163,392 445,830 41,600 0 488,844 40,283 101,323 3,550,838Port Hawkesbury 4,777,698 0 64,776 102,912 634,181 43,401 47,269 4,220,535Shelburne 2,061,994 164,164 24,962 34,260 255,318 22,182 56,876 2,208,618Springhill 2,695,102 217,266 39,171 20,462 429,439 39,063 169,772 2,333,727Stellarton 6,457,625 0 74,617 72,789 759,240 55,396 86,350 5,704,045Stewiacke 1,537,088 89,453 6,293 45,967 225,926 17,412 35,247 1,553,619Trenton 2,125,498 0 965,926 0 329,508 27,983 44,947 2,688,986Truro 20,203,194 0 155,930 350,357 2,422,956 173,602 87,067 18,025,856Westville 3,015,062 0 37,003 50,232 403,982 38,345 73,752 2,857,101Windsor 5,113,052 25,974 53,331 105,021 649,212 47,257 43,607 5,318,348Wolfville 6,248,735 486,149 55,474 257,176 662,904 80,222 69,182 6,550,309Yarmouth 10,552,704 434,986 145,975 123,437 1,299,348 92,706 209,164 10,583,668SubTotal $143,198,471 $6,091,060 $2,785,736 $2,413,266 $19,725,033 $1,451,655 $2,061,812 $139,786,111

Grand Total $898,908,961 $244,902,551 $22,144,944 $51,152,663 $223,829,533 $13,924,207 $8,367,894 $991,743,709

- Page 56 of 160 -



Grants In Lieu Of Taxes Services Provided To Other Governments

Federal Government Federal Government Agencies Provincial Government Provincial Government

AgenciesTotal Grants In Lieu Of

Taxes Federal Government Provincial Government Other Local Governments

Town Amherst 123,581 7,810 150,254 28,177 309,822 0 0 244,250Annapolis Royal 0 33,704 21,937 0 55,641 0 0 0Antigonish 112,929 16,976 952,685 0 1,082,590 0 0 145,186Berwick 0 8,493 0 0 8,493 0 0 194,320Bridgetown 18,573 8,021 0 0 26,594 0 0 100,703Bridgewater 58,964 0 712,398 35,208 806,570 0 0 0Clark's Harbour 27,570 2,293 2,003 0 31,866 0 0 0Digby 36,847 15,094 387,753 0 439,694 0 0 161,641Hantsport 0 8,270 0 0 8,270 0 0 156,938Kentville 452,562 0 60,321 0 512,883 0 98,226 82,497Lockeport 4,828 8,839 1,416 0 15,083 0 0 45,380Lunenburg 0 0 231,793 0 231,793 0 0 0Mahone Bay 0 0 2,532 18,281 20,813 0 0 122,487Middleton 35,697 0 123,541 0 159,238 0 0 107,273Mulgrave 0 0 2,779 12,916 15,695 0 0 0New Glasgow 65,531 0 54,942 0 120,473 0 0 788,377Oxford 0 30,115 17,056 12,365 59,536 0 0 52,872Parrsboro 10,017 0 416 0 10,433 0 0 65,564Pictou 117,763 0 192,169 0 309,932 0 0 33,132Port Hawkesbury 97,928 0 649,058 0 746,986 0 0 222,974Shelburne 24,526 0 9,279 0 33,805 0 0 43,000Springhill 2,189,414 0 14,203 0 2,203,617 0 0 60,511Stellarton 23,879 8,350 112,975 0 145,204 0 0 99,000Stewiacke 3,116 0 2,547 0 5,663 0 0 0Trenton 11 3,733 0 0 3,744 0 0 158,678Truro 602,879 0 89,422 0 692,301 0 0 173,447Westville 3,450 0 2,423 0 5,873 0 0 0Windsor 71,030 0 72,426 0 143,456 0 0 62,754Wolfville 0 21,060 908,366 0 929,426 0 1,691 0Yarmouth 201,363 0 908,867 0 1,110,230 0 0 781,799SubTotal $4,282,458 $172,758 $5,683,561 $106,947 $10,245,724 $0 $99,917 $3,902,783

Grand Total $34,647,465 $4,658,653 $20,304,050 $1,582,170 $61,192,338 $0 $638,939 $17,349,559

- Page 57 of 160 -



Sales Of Services

Total Services Provided To Other

GovernmentsGeneral Government

Services Protective Services Transportation Services Environmental Health Services Public Health Services Environmental

Development ServicesRecreation And Cultural

Services

Town Amherst 244,250 85,000 51,636 8,056 33,903 0 0 13,716Annapolis Royal 0 0 0 0 42,962 0 7,203 19,543Antigonish 145,186 0 104,824 0 396,262 0 0 44,688Berwick 194,320 0 0 0 24,100 0 0 82,050Bridgetown 100,703 0 0 0 0 0 0 270Bridgewater 0 4,410 38,874 3,143 0 0 735 363,405Clark's Harbour 0 0 0 0 0 0 0 0Digby 161,641 101,022 750 0 0 0 800 0Hantsport 156,938 0 0 0 0 0 0 85Kentville 180,723 137,727 455,556 361,459 359,820 0 0 4,348Lockeport 45,380 0 0 0 0 0 0 15,460Lunenburg 0 6,552 2,626 92,425 23,347 0 991 224,581Mahone Bay 122,487 1,757 0 1,515 3,233 0 0 815Middleton 107,273 31,156 0 66,351 0 0 0 39,771Mulgrave 0 0 0 0 262 0 0 26,834New Glasgow 788,377 93,034 0 0 0 0 0 0Oxford 52,872 0 0 0 0 0 0 0Parrsboro 65,564 134,430 0 0 61,400 0 0 84,550Pictou 33,132 0 0 0 0 0 0 261,072Port Hawkesbury 222,974 8,040 0 299,155 0 0 0 692,676Shelburne 43,000 0 0 0 0 0 0 0Springhill 60,511 0 0 0 444,967 0 0 187,922Stellarton 99,000 60,000 53,932 0 0 0 20,951 17,812Stewiacke 0 0 0 0 0 0 0 1,000Trenton 158,678 7,541 8,673 4,851 8,673 0 0 218,685Truro 173,447 86,651 92,137 10,375 0 0 10,310 576,353Westville 0 263,272 0 0 0 0 0 19,589Windsor 62,754 553 0 0 0 0 0 396,392Wolfville 1,691 5,631 274,800 11,650 0 0 66,932 57,155Yarmouth 781,799 630 10,035 63,312 608,029 0 0 0SubTotal $4,002,700 $1,027,406 $1,093,843 $922,292 $2,006,958 $0 $107,922 $3,348,772

Grand Total $17,988,498 $6,033,665 $6,683,198 $39,387,687 $26,555,804 $1,241,551 $3,325,854 $17,293,488

- Page 58 of 160 -




Wind Power Other Services Total Sales Of Service Licenses And Permits Fines Rentals Concessions And Franchises Return On Investments

Town Amherst 0 0 192,311 50,860 42,096 191,448 10,684 43,633Annapolis Royal 0 0 69,708 2,243 4,987 4,088 0 3,818Antigonish 0 0 545,774 16,103 96,818 15,616 0 21,062Berwick 0 0 106,150 4,035 184 11,175 0 4,186Bridgetown 0 0 270 10,486 323 2,900 0 657Bridgewater 0 0 410,567 36,346 61,229 0 0 111,468Clark's Harbour 0 0 0 60 824 13,550 0 0Digby 0 0 102,572 4,940 2,571 23,502 1,710 24,211Hantsport 0 0 85 2,004 620 49,600 0 4,378Kentville 0 0 1,318,910 9,418 29,377 356,212 0 650,000Lockeport 0 0 15,460 0 269 2,411 0 1Lunenburg 0 0 350,522 13,889 21,390 139,882 0 13,061Mahone Bay 0 0 7,320 16,018 685 63,800 0 22,204Middleton 0 0 137,278 10,507 1,058 19,188 0 2,593Mulgrave 0 0 27,096 1,650 427 74,840 0 3,399New Glasgow 0 0 93,034 1,070 147,412 165,522 0 15,736Oxford 0 0 0 316 326 65,726 0 2,624Parrsboro 0 0 280,380 1,322 3,347 98 0 3,998Pictou 0 0 261,072 322 6,304 186,054 0 6,435Port Hawkesbury 0 0 999,871 3,258 6,031 135,531 0 4,716Shelburne 0 0 0 2,465 4,866 20,420 0 2,095Springhill 0 0 632,889 4,140 195,872 20,487 0 248Stellarton 0 500 153,195 1,434 19,772 850 0 15,761Stewiacke 0 0 1,000 5,290 421 4,168 0 3,236Trenton 0 0 248,423 2,662 1,702 4,600 0 9,861Truro 0 0 775,826 2,963 141,992 18,000 0 72,596Westville 0 0 282,861 3,437 8,160 40,140 0 0Windsor 0 0 396,945 9,887 21,012 25,709 0 15,860Wolfville 0 0 416,168 17,694 27,452 22,226 0 14,824Yarmouth 0 0 682,006 53,665 36,696 862,551 0 96,008SubTotal $0 $500 $8,507,693 $288,484 $884,223 $2,540,294 $12,394 $1,168,669

Grand Total $706,885 $39,982 $101,268,114 $7,857,139 $8,157,052 $12,287,089 $390,097 $4,567,268

- Page 59 of 160 -



Unconditional Transfers From Other Governments

Penalties And Interest On Taxes

Revenue Collected For Other Governments /

Agencies

Less: Transmission Of Revenue Collected For Other Government / Agencies (Must Be

Negative)

Miscellaneous Total Other Revenue From Own Sources Federal Government Provincial Government

Total Unconditional Transfers From Other

Governments

Town Amherst 107,570 0 0 76,720 523,011 0 1,260,382 1,260,382Annapolis Royal 14,456 0 0 1,455 31,047 0 93,940 93,940Antigonish 25,429 0 0 11,686 186,714 0 211,246 211,246Berwick 20,907 0 0 34,413 74,900 0 232,842 232,842Bridgetown 24,667 0 0 10,478 49,511 0 208,365 208,365Bridgewater 120,044 0 0 44,418 373,505 0 532,615 532,615Clark's Harbour 27,220 0 0 13,718 55,372 0 192,832 192,832Digby 77,967 0 0 778 135,679 0 390,719 390,719Hantsport 16,123 0 0 3,803 76,528 0 132,505 132,505Kentville 134,146 188,152 -188,152 45,723 1,224,876 0 168,606 168,606Lockeport 19,027 0 0 62,356 84,064 0 158,081 158,081Lunenburg 83,003 0 0 2,251 273,476 0 50,125 50,125Mahone Bay 16,569 0 0 1,586 120,862 0 50,020 50,020Middleton 56,238 0 0 8,820 98,404 0 338,661 338,661Mulgrave 25,078 0 0 4,601 109,995 0 136,984 136,984New Glasgow 199,817 0 0 193,864 723,421 0 1,058,593 1,058,593Oxford 11,821 0 0 0 80,813 0 181,870 181,870Parrsboro 20,131 0 0 11,779 40,675 0 399,156 399,156Pictou 134,023 0 0 29,179 362,317 0 545,715 545,715Port Hawkesbury 69,207 0 0 51,970 270,713 0 300,486 300,486Shelburne 59,052 0 0 107,439 196,337 0 359,645 359,645Springhill 139,104 0 0 16,101 375,952 0 849,524 849,524Stellarton 42,750 0 0 17,446 98,013 0 500,861 500,861Stewiacke 30,278 80,862 -73,848 65,803 116,210 0 205,474 205,474Trenton 46,622 0 0 6,706 72,153 0 420,922 420,922Truro 236,429 259,423 -259,423 17,590 489,570 0 1,367,613 1,367,613Westville 59,324 0 0 93,771 204,832 0 684,391 684,391Windsor 66,394 43,775 -43,775 71,477 210,339 0 432,708 432,708Wolfville 62,096 0 0 27,900 172,192 0 70,978 70,978Yarmouth 167,222 0 0 299,112 1,515,254 0 728,184 728,184SubTotal $2,112,714 $572,212 -$565,198 $1,332,943 $8,346,735 $0 $12,264,043 $12,264,043

Grand Total $13,168,540 $15,866,971 -$15,905,064 $15,118,508 $61,507,600 $18,455 $37,257,506 $37,275,961

- Page 60 of 160 -



Conditional Transfers From Federal Or Provincial Governments Or AgenciesConditional

Transfers From Other Local

GovernmentsTotal Revenue

Federal Government Federal Agencies - CMHC Provincial Government Provincial Agencies

Total Conditional Transfers From

Federal Or Provincial Governments Or

Agencies

Other - Specify: Sewer, Solid Waste,

RoadsTotal Revenue

Town Amherst 4,992 0 390,905 0 395,897 0 14,900,576Annapolis Royal 0 0 125,000 69,415 194,415 0 1,571,279Antigonish 0 0 0 0 0 0 6,122,671Berwick 0 0 0 43,813 43,813 0 3,528,787Bridgetown 0 0 94,566 0 94,566 13,761 1,552,240Bridgewater 4,108 0 307,240 0 311,348 0 16,216,780Clark's Harbour 10,333 0 0 1,000 11,333 0 1,076,182Digby 0 0 2,344 0 2,344 2,500 4,068,367Hantsport 0 0 10,000 13,367 23,367 1,196 1,880,416Kentville 0 0 131,024 0 131,024 0 11,287,448Lockeport 2,496 0 20,453 0 22,949 0 1,150,748Lunenburg 0 0 0 1,000 1,000 0 5,061,983Mahone Bay 0 0 6,155 0 6,155 0 2,047,700Middleton 7,399 0 32,531 0 39,930 0 3,256,601Mulgrave 11,311 0 83,272 0 94,583 0 1,727,875New Glasgow 222 0 500,000 0 500,222 0 16,607,856Oxford 2,496 0 0 21,000 23,496 5,000 2,037,427Parrsboro 34,825 0 0 10,000 44,825 0 2,058,282Pictou 0 0 0 0 0 8,182 5,071,188Port Hawkesbury 11,232 0 99,061 0 110,293 122,121 6,993,979Shelburne 0 0 1,000 0 1,000 3,000 2,845,405Springhill 0 0 190,917 0 190,917 0 6,647,137Stellarton 7,926 0 100,000 0 107,926 0 6,808,244Stewiacke 0 0 47,563 0 47,563 0 1,929,529Trenton 3,744 0 1,430 0 5,174 0 3,598,080Truro 474,036 0 534,912 0 1,008,948 0 22,533,561Westville 0 0 108,555 12,844 121,399 0 4,156,457Windsor 2,184 0 37,006 0 39,190 80,553 6,684,293Wolfville 2,934 0 45,960 0 48,894 1,000 8,190,658Yarmouth 85,181 0 0 9,877 95,058 0 15,496,199SubTotal $665,419 $0 $2,869,894 $182,316 $3,717,629 $237,313 $187,107,948

Grand Total $839,101 $1,043 $15,503,664 $416,928 $16,760,736 $1,110,021 $1,288,846,977

- Page 61 of 160 -

Non - Consolidated Schedule of General Operating Fund Expenditures - Regionals and Municipalities FIR Schedule GFiscal Year: 2014/2015

Current Year Actual Amount General Government Services Protective Services

Legislative General Administration Debt Charges Valuation Allowances Other General

Government Services

Total General Government

ServicesPolice Protection Law Enforcement Fire Protection Emergency Measures

Municipality Annapolis 328,215 2,163,586 0 39,669 339,699 2,871,169 1,772,881 75,470 1,121,745 44,262

Antigonish 296,271 1,903,857 136,381 39,499 111,690 2,487,698 1,292,863 7,425 1,173,913 11,227

Argyle 205,435 989,291 3,005 21,943 200,026 1,419,700 797,616 0 307,464 17,816

Barrington 118,824 1,110,326 1,643 0 171,888 1,402,681 847,884 4,684 682,186 21,362

Chester 233,350 2,456,183 3,646 1,096 164,650 2,858,925 1,635,057 35,133 344,482 39,690

Clare 176,585 928,344 0 0 121,584 1,226,513 998,403 150 290,069 52,207

Colchester 452,060 3,803,338 0 66,288 203,488 4,525,174 4,409,416 0 490,536 40,859

Cumberland 298,357 2,119,359 0 144,300 523,095 3,085,111 2,438,850 208,900 1,584,870 89,617

Digby 174,941 966,003 0 7,756 224,688 1,373,388 1,158,776 20,746 424,243 15,243

East Hants 341,782 4,552,161 329,070 19,297 94,506 5,336,816 3,273,864 0 2,800,629 35,444

Guysborough 241,375 2,435,788 6,997 42,810 516,154 3,243,124 1,130,512 4,206 828,080 25,736

Inverness 246,443 1,473,343 14,597 282,848 285,414 2,302,645 2,133,708 6,715 368,159 664

Kings 483,300 4,346,000 368,800 24,200 139,400 5,361,700 6,388,900 0 2,506,700 39,600

Lunenburg 406,594 2,995,964 5,340 223,695 348,034 3,979,627 2,805,870 0 197,907 89,555

Pictou 333,423 1,796,687 0 -646,832 335,139 1,818,417 2,980,232 92,656 2,510,542 20,133

Richmond 322,903 2,576,630 38,104 70,601 41,469 3,049,707 1,348,330 24,539 908,546 28,022

Shelburne 143,697 981,371 9,294 50,000 42,062 1,226,424 639,146 94,367 429,079 19,940

St. Mary's 131,757 616,368 25,335 37,727 0 811,187 423,940 2,674 53,879 18,334

Victoria 243,358 1,912,776 74,891 0 393,025 2,624,050 1,413,140 6,448 720,209 0

West Hants 217,917 1,488,228 50,468 0 44,486 1,801,099 1,696,378 66,016 1,818,526 65,518

Yarmouth 212,520 1,262,810 128,446 0 230,033 1,833,809 906,165 0 779,703 22,811

Subtotal $5,609,107 $42,878,413 $1,196,017 $424,897 $4,530,530 $54,638,964 $40,491,931 $650,129 $20,341,467 $698,040Regional Municipality

CBRM 1,340,784 10,519,261 388,649 476,256 0 12,724,950 26,273,149 0 16,430,218 115,741

HRM 3,349,130 80,790,275 2,148,124 5,135,735 7,416,714 98,839,978 110,845,724 2,897,723 69,712,267 257,354

Region of Queens 186,810 1,341,013 0 -57,034 79,050 1,549,839 1,861,346 203,753 855,409 35,922

Subtotal $4,876,724 $92,650,549 $2,536,773 $5,554,957 $7,495,764 $113,114,767 $138,980,219 $3,101,476 $86,997,894 $409,017

- Page 62 of 160 -


Current Year Actual Amount Transportation Services

Debt Charges Valuation Allowances Protective Inspections

Other Protective Services

Total Protective Services Common Services Road Transport Air Transport Water Transport Public Transit

Municipality Annapolis 0 0 185,793 80,378 3,280,529 0 888,038 0 0 526,169

Antigonish 0 0 0 24,202 2,509,630 0 270,625 0 0 0

Argyle 0 0 0 251,809 1,374,705 0 44,475 276,934 0 0

Barrington 0 0 106,688 12,947 1,675,751 0 259,909 0 0 0

Chester 0 0 263,485 63,381 2,381,228 0 587,293 0 0 0

Clare 19,829 0 139,270 11,759 1,511,687 0 61,220 30,000 0 20,000

Colchester 77,389 0 356,161 971,978 6,346,339 0 1,236,410 0 0 0

Cumberland 0 44,879 334,740 4,983 4,706,839 0 421,562 0 0 0

Digby 0 0 161,117 227,965 2,008,090 93,561 187,863 106,365 0 203,800

East Hants 17,829 0 219,696 78,663 6,426,125 0 972,680 0 0 0

Guysborough 0 0 73,308 21,767 2,083,609 0 373,765 0 0 0

Inverness 0 0 0 197 2,509,443 224,929 448,916 40,347 0 116,734

Kings 0 0 456,500 282,900 9,674,600 0 1,902,700 79,500 0 496,800

Lunenburg 0 0 324,131 36,877 3,454,340 232,275 960,143 0 0 0

Pictou 0 0 0 176,728 5,780,291 0 698,808 0 0 0

Richmond 0 0 0 31,582 2,341,019 0 605,291 35,413 0 0

Shelburne 1,851 0 0 407 1,184,790 0 260,685 0 0 7,934

St. Mary's 0 0 15,364 0 514,191 0 131,724 0 0 0

Victoria 0 0 166,785 37,099 2,343,681 122,733 352,397 0 0 0

West Hants 0 0 172,976 75,888 3,895,302 0 299,688 0 0 176,028

Yarmouth 0 0 249,360 29,565 1,987,604 353,662 417,754 361,929 0 0

Subtotal $116,898 $44,879 $3,225,374 $2,421,075 $67,989,793 $1,027,160 $11,381,946 $930,488 $0 $1,547,465Regional Municipality

CBRM 64,342 0 0 441,708 43,325,158 1,145,376 22,031,769 0 0 3,050,422

HRM 477,505 0 0 7,758,136 191,948,709 21,426,827 63,479,273 0 0 97,030,162

Region of Queens 0 0 0 0 2,956,430 1,222,872 1,060,389 13,847 0 0

Subtotal $541,847 $0 $0 $8,199,844 $238,230,297 $23,795,075 $86,571,431 $13,847 $0 $100,080,584

- Page 63 of 160 -


Current Year Actual Amount Environmental Health Services

Debt Charges Valuation Allowances Other Transportation Services

Total Transportation

ServicesSewage Collection

And Disposal

Garbage And Waste Collection And

DisposalDebt Charges Valuation Allowances Other Environmental

Health Services

Total Environmental Health Services

Municipality Annapolis 0 0 30,000 1,444,207 618,174 1,340,654 0 0 0 1,958,828

Antigonish 19,241 0 0 289,866 529,672 1,193,106 122,786 0 0 1,845,564

Argyle 0 0 0 321,409 229,546 622,218 17,818 0 0 869,582

Barrington 0 0 0 259,909 246,556 784,883 7,277 0 0 1,038,716

Chester 18,048 0 0 605,341 513,968 2,774,050 166,633 0 0 3,454,651

Clare 0 0 0 111,220 168,153 1,437,828 3,342 0 0 1,609,323

Colchester 0 0 0 1,236,410 3,236,534 6,067,507 142,879 0 0 9,446,920

Cumberland 0 0 0 421,562 734,805 1,820,529 24,033 0 0 2,579,367

Digby 0 0 0 591,589 183,909 768,767 27,170 0 0 979,846

East Hants 307,989 0 0 1,280,669 913,694 2,390,965 148,541 0 339,015 3,792,215

Guysborough 0 0 0 373,765 134,034 2,012,703 0 0 37,749 2,184,486

Inverness 0 0 0 830,926 668,401 1,562,560 28,940 0 0 2,259,901

Kings 10,900 0 0 2,489,900 3,207,100 3,985,700 168,600 0 77,900 7,439,300

Lunenburg 0 0 0 1,192,418 575,690 2,572,674 42,701 0 0 3,191,065

Pictou 0 0 0 698,808 1,027,419 1,506,574 0 0 5,288 2,539,281

Richmond 0 0 -89,374 551,330 733,658 1,000,152 95,049 0 0 1,828,859

Shelburne 0 0 0 268,619 56,771 686,586 0 0 0 743,357

St. Mary's 0 0 0 131,724 108,264 435,777 0 0 0 544,041

Victoria 0 0 0 475,130 0 2,069,330 71,651 0 21,113 2,162,094

West Hants 0 0 0 475,716 490,169 726,941 40,582 0 0 1,257,692

Yarmouth 0 0 0 1,133,345 241,923 784,092 9,541 0 0 1,035,556

Subtotal $356,178 $0 -$59,374 $15,183,863 $14,618,440 $36,543,596 $1,117,543 $0 $481,065 $52,760,644Regional Municipality

CBRM 1,520,356 0 0 27,747,923 2,180,328 11,881,810 684,081 0 0 14,746,219

HRM 3,619,868 0 0 185,556,130 0 49,085,087 573,950 0 0 49,659,037

Region of Queens 11,477 0 0 2,308,585 319,018 2,537,117 48,530 0 0 2,904,665

Subtotal $5,151,701 $0 $0 $215,612,638 $2,499,346 $63,504,014 $1,306,561 $0 $0 $67,309,921

- Page 64 of 160 -


Current Year Actual Amount Public Health Services Environmental Development Services

Public Health Debt Charges Valuation Allowances Other Public Health Services

Total Public Health Services

Environmental Planning And Zoning

Community Development

Natural Resources Development Industrial Parks Debt Charges

Municipality Annapolis 0 0 0 0 0 192,878 0 0 0 0

Antigonish 92,633 0 0 0 92,633 0 334,339 0 0 0

Argyle 0 0 0 154,058 154,058 76,958 285,701 0 0 0

Barrington 155,752 0 0 620 156,372 5,206 82,889 0 0 341

Chester 0 0 0 0 0 523,051 111,243 0 10,806 74,234

Clare 500,161 94,081 0 0 594,242 33,459 1,664 0 0 0

Colchester 0 134,599 0 0 134,599 135,370 544,704 0 0 0

Cumberland 0 121,418 0 0 121,418 182,868 128,986 0 0 0

Digby 0 0 0 0 0 29,282 150,434 0 20,417 0

East Hants 0 0 0 0 0 626,023 89,339 0 9,415 145,610

Guysborough 0 0 0 0 0 587,769 0 0 0 0

Inverness 0 0 0 0 0 181,128 189,998 0 0 0

Kings 0 0 0 0 0 891,100 346,100 34,700 0 0

Lunenburg 0 0 0 0 0 342,108 1,683 0 0 389,898

Pictou 0 0 0 0 0 71,580 102,004 0 0 0

Richmond 64 0 0 0 64 162,579 868,551 0 0 0

Shelburne 549 0 0 0 549 0 70,155 0 0 0

St. Mary's 0 0 0 0 0 5,832 52,979 0 0 0

Victoria 0 7,071 0 0 7,071 0 81,318 0 0 0

West Hants 0 0 0 0 0 350,040 38,389 0 136,264 0

Yarmouth 110,142 0 0 0 110,142 71,375 87,897 0 373,580 0

Subtotal $859,301 $357,169 $0 $154,678 $1,371,148 $4,468,606 $3,568,373 $34,700 $550,482 $610,083Regional Municipality

CBRM 0 0 0 0 0 1,080,392 0 0 0 0

HRM 0 0 0 0 0 11,212,383 0 871,241 410,989 51,603

Region of Queens 1,241,551 0 0 25,669 1,267,220 204,357 605,343 0 0 2,906

Subtotal $1,241,551 $0 $0 $25,669 $1,267,220 $12,497,132 $605,343 $871,241 $410,989 $54,509

- Page 65 of 160 -


Current Year Actual Amount Recreation And Cultural Services Extraordinary Or Special Items

Valuation AllowancesOther Environmental

Development Services

Total Environmental Development

ServicesRecreation Facilities Cultural Buildings

And Facilities Debt Charges Valuation Allowances Other Recreation And Health Services

Total Recreation And Cultural

Services

Extraordinary Or Special Revenue

Items

Municipality Annapolis 0 170,197 363,075 1,061,547 118,452 36,135 0 0 1,216,134 0

Antigonish 0 0 334,339 816,610 172,187 35,445 0 0 1,024,242 0

Argyle 0 228,561 591,220 309,848 234,669 0 0 0 544,517 0

Barrington 0 79,103 167,539 515,076 66,481 18,526 0 4,768 604,851 0

Chester 0 146,361 865,695 801,456 68,035 9,465 0 0 878,956 0

Clare 0 376,597 411,720 505,656 76,296 0 0 0 581,952 0

Colchester 0 19,787 699,861 2,259,397 279,299 446,963 0 0 2,985,659 0

Cumberland 0 14,013 325,867 190,943 128,810 0 0 0 319,753 607,730

Digby 0 243,420 443,553 348,833 86,933 0 0 50,436 486,202 0

East Hants 0 635,919 1,506,306 538,661 292,616 142,098 0 398,114 1,371,489 0

Guysborough 0 0 587,769 638,761 57,435 0 0 0 696,196 0

Inverness 0 163,591 534,717 191,670 119,721 0 0 327,434 638,825 0

Kings 0 241,200 1,513,100 1,135,600 311,400 0 0 0 1,447,000 0

Lunenburg 0 578,854 1,312,543 2,490,715 158,134 0 0 0 2,648,849 0

Pictou 0 19,392 192,976 204,774 223,152 0 0 0 427,926 0

Richmond 0 704 1,031,834 571,527 97,742 0 0 0 669,269 0

Shelburne 0 27,000 97,155 283,938 29,400 0 0 0 313,338 0

St. Mary's 0 11,747 70,558 204,591 35,552 0 0 0 240,143 0

Victoria 0 80,452 161,770 346,975 101,335 0 0 0 448,310 0

West Hants 0 8,000 532,693 432,554 88,194 0 0 0 520,748 0

Yarmouth 0 102,634 635,486 863,960 65,943 0 0 0 929,903 0

Subtotal $0 $3,147,532 $12,379,776 $14,713,092 $2,811,786 $688,632 $0 $780,752 $18,994,262 $607,730Regional Municipality

CBRM 0 0 1,080,392 8,349,866 834,519 219,486 0 0 9,403,871 0

HRM 0 7,318,277 19,864,493 16,935,644 25,034,324 1,830,833 0 28,766,226 72,567,027 0

Region of Queens 0 0 812,606 1,549,492 186,682 87,301 0 0 1,823,475 0

Subtotal $0 $7,318,277 $21,757,491 $26,835,002 $26,055,525 $2,137,620 $0 $28,766,226 $83,794,373 $0

- Page 66 of 160 -



Extraordinary Or Special Expenditure

Items

Optional (Supplementary)

Education Contributions

Total Extraordinary Or Special Items

Municipality Annapolis 0 0 0

Antigonish 0 0 0

Argyle 0 0 0

Barrington 0 0 0

Chester 0 0 0

Clare 0 0 0

Colchester 0 0 0

Cumberland -607,730 0 0

Digby 0 0 0

East Hants 0 0 0

Guysborough 0 0 0

Inverness 212,570 0 212,570

Kings 0 0 0

Lunenburg 0 0 0

Pictou 705,386 0 705,386

Richmond 0 0 0

Shelburne 0 0 0

St. Mary's 0 0 0

Victoria 0 0 0

West Hants 60,000 0 60,000

Yarmouth 0 0 0

Subtotal $370,226 $0 $977,956Regional Municipality

CBRM 0 0 0

HRM 0 17,246,100 17,246,100

Region of Queens 0 0 0

Subtotal $0 $17,246,100 $17,246,100

- Page 67 of 160 -

Non - Consolidated Schedule of General Operating Fund Expenditures - Towns FIR Schedule GFiscal Year: 2014/2015

Current Year Actual Amount General Government Services Protective Services

Legislative General Administration Debt Charges Valuation Allowances Other General

Government Services

Total General Government

ServicesPolice Protection Law Enforcement Fire Protection Emergency Measures

Town Amherst 250,693 1,558,820 0 -26,208 0 1,783,305 3,439,311 36,253 1,468,048 1,019Annapolis Royal 43,672 266,427 0 0 0 310,098 276,209 0 181,630 3,932Antigonish 156,621 423,158 10,326 -44,613 145,439 690,931 1,324,946 132,180 332,732 15,375Berwick 90,344 448,693 3,700 0 48,886 591,623 581,220 0 230,878 956Bridgetown 28,566 188,020 17,029 11,644 15,100 260,359 148,380 395 204,538 3,735Bridgewater 197,312 1,495,217 19,272 89,119 189,376 1,990,296 3,756,926 127,440 1,249,893 19,932Clark's Harbour 85,271 186,148 13,430 900 13,846 299,595 141,539 0 34,223 3,017Digby 111,620 460,470 1,901 39,515 66,216 679,722 820,341 62,848 322,761 7,515Hantsport 52,185 215,547 10,881 2,875 4,890 286,378 225,335 1,913 239,641 22,379Kentville 217,116 1,067,998 16,358 20,860 56,110 1,378,442 2,358,033 67,104 557,095 0Lockeport 66,600 217,698 590 3,849 9,340 298,077 141,514 35 37,575 2,794Lunenburg 40,166 355,791 4,771 1,133 32,741 434,602 708,282 8,322 446,521 4,912Mahone Bay 46,783 298,956 7,342 310 6,243 359,634 285,855 13 160,425 5,897Middleton 55,319 360,461 5,177 0 0 420,957 544,982 47,790 243,380 6,297Mulgrave 46,030 428,083 4,366 -16,434 34,463 496,508 141,312 12,251 175,713 3,236New Glasgow 197,704 1,572,211 29,349 0 24,046 1,823,310 4,837,893 0 1,656,738 8,691Oxford 40,122 239,840 12,442 0 5,700 298,104 473,044 188 223,683 5,922Parrsboro 40,221 430,027 0 1,805 53,194 525,247 388,021 3,436 136,924 336Pictou 76,963 609,773 20,025 55,408 5,000 767,169 828,825 70,795 369,655 0Port Hawkesbury 100,458 834,651 0 0 95,827 1,030,936 922,329 0 441,776 2,457Shelburne 58,922 483,839 7,797 71,386 75,842 697,786 586,316 11,902 176,487 7,280Springhill 57,690 1,093,902 56,100 238,462 3,817 1,449,971 1,689,772 0 565,553 11,500Stellarton 95,557 580,573 8,687 16,373 160,153 861,343 1,472,581 0 483,588 6,334Stewiacke 67,360 341,136 5,318 0 31,706 445,520 142,579 0 144,031 7,477Trenton 64,956 478,726 6,290 69,000 9,191 628,163 526,900 0 174,914 1,667Truro 264,567 1,928,195 173,773 423,598 272,162 3,062,295 5,304,647 0 1,962,242 65,239Westville 60,721 791,995 9,981 6,827 4,158 873,682 1,089,704 0 369,413 1,490Windsor 90,260 800,266 26,475 18,539 101,247 1,036,787 801,892 34,106 597,728 22,510Wolfville 148,341 1,006,171 7,666 1,000 17,010 1,180,188 1,288,990 130,089 674,562 3,466Yarmouth 304,084 1,293,837 0 -153,315 116,096 1,560,702 2,212,951 37,062 2,224,289 25,365Subtotal $3,156,224 $20,456,629 $479,046 $832,033 $1,597,799 $26,521,730 $37,460,629 $784,122 $16,086,636 $270,730

Grand Total $13,642,054 $155,985,591 $4,211,836 $6,811,887 $13,624,093 $194,275,461 $216,932,779 $4,535,727 $123,425,997 $1,377,787

- Page 68 of 160 -


Current Year Actual Amount Transportation Services

Debt Charges Valuation Allowances Protective Inspections

Other Protective Services

Total Protective Services Common Services Road Transport Air Transport Water Transport Public Transit

Town Amherst 1,246 0 128,764 15,386 5,090,027 108,915 1,725,973 0 0 0Annapolis Royal 0 0 0 15,755 477,525 104,353 79,982 0 0 5,000Antigonish 20,636 0 69,124 536 1,895,529 756,585 442,300 0 0 0Berwick 48,815 0 32,423 228 894,520 441,256 163,592 0 0 32,919Bridgetown 10,628 0 3,177 1,389 372,242 105,964 141,261 0 0 0Bridgewater 34,079 0 93,985 25,695 5,307,950 1,134,421 1,141,380 0 0 0Clark's Harbour 0 0 13,863 0 192,642 0 96,768 0 0 0Digby 5,867 0 25,029 19,336 1,263,697 299,379 367,717 0 0 4,000Hantsport 1,860 0 2,936 561 494,625 277,225 205,752 0 0 29,325Kentville 34,688 0 49,887 42,132 3,108,939 908,954 885,660 0 0 123,576Lockeport 344 0 0 9,230 191,492 103,043 68,544 0 0 0Lunenburg 4,577 0 33,829 0 1,206,443 270,637 627,178 0 0 0Mahone Bay 3,080 0 22,044 113 477,427 98,634 228,673 0 0 68Middleton 12,232 0 0 6,827 861,508 217,708 335,316 0 0 22,000Mulgrave 0 0 0 0 332,512 178,967 84,781 0 0 0New Glasgow 36,788 0 0 20,410 6,560,520 1,868,090 1,389,307 0 0 33,000Oxford 19,232 0 0 7,000 729,069 248,623 68,382 0 0 0Parrsboro 0 0 7,634 0 536,351 443,592 178,788 0 0 0Pictou 20,135 0 0 0 1,289,410 417,597 633,224 0 0 18,540Port Hawkesbury 872 0 0 465 1,367,899 67,127 777,095 294,148 0 0Shelburne 4,423 0 0 5,521 791,929 100,289 357,390 0 209 0Springhill 24,208 0 79,712 29,632 2,400,377 487,652 604,241 0 0 0Stellarton 729 0 0 0 1,963,232 988,418 581,129 0 0 17,000Stewiacke 0 0 13,333 13,565 320,985 151,309 209,008 0 0 0Trenton 58 0 0 91 703,630 208,569 532,577 0 0 7,000Truro 50,097 0 104,042 53,333 7,539,600 622,636 3,241,344 0 0 0Westville 6,326 0 0 7,716 1,474,649 153,954 551,549 0 0 5,000Windsor 79 0 39,566 1,414 1,497,295 300,460 613,325 0 0 107,409Wolfville 16,013 0 0 29,032 2,142,152 159,498 1,072,460 0 0 140,877Yarmouth 0 0 85,330 34,209 4,619,206 936,595 1,247,691 0 0 32,208Subtotal $357,012 $0 $804,678 $339,576 $56,103,382 $12,160,450 $18,652,387 $294,148 $209 $577,922

Grand Total $1,015,757 $44,879 $4,030,052 $10,960,495 $362,323,472 $36,982,685 $116,605,764 $1,238,483 $209 $102,205,971

- Page 69 of 160 -


Current Year Actual Amount Environmental Health Services

Debt Charges Valuation Allowances Other Transportation Services

Total Transportation

ServicesSewage Collection

And Disposal

Garbage And Waste Collection And

DisposalDebt Charges Valuation Allowances Other Environmental

Health Services

Total Environmental Health Services

Town Amherst 93,481 0 494,724 2,423,093 675,206 553,231 180,220 0 76,051 1,484,708Annapolis Royal 854 0 0 190,189 90,689 55,398 5,819 0 0 151,906Antigonish 12,645 0 0 1,211,530 460,420 412,158 0 0 0 872,578Berwick 13,346 0 0 651,113 467,908 198,084 10,399 0 0 676,391Bridgetown 19,064 0 0 266,289 102,791 68,079 437 0 5,116 176,423Bridgewater 124,434 0 0 2,400,235 828,141 898,006 39,564 0 0 1,765,711Clark's Harbour 5,648 0 0 102,416 96,065 162,244 1,724 0 0 260,033Digby 24,839 0 0 695,935 271,980 270,787 47,158 0 0 589,925Hantsport 5,969 0 0 518,271 69,544 97,166 13,028 0 0 179,738Kentville 120,743 0 90,578 2,129,511 937,397 606,004 6,705 0 0 1,550,106Lockeport 3,144 0 0 174,731 84,243 127,323 572 0 0 212,138Lunenburg 14,875 0 0 912,690 654,489 359,769 14,601 0 0 1,028,859Mahone Bay 4,121 0 0 331,496 105,833 153,176 1,401 0 0 260,410Middleton 12,603 0 0 587,627 185,934 145,490 62,773 0 0 394,197Mulgrave 4,395 0 0 268,143 194,816 71,443 572 0 0 266,831New Glasgow 133,902 0 0 3,424,299 951,217 720,290 44,533 0 0 1,716,040Oxford 12,715 0 0 329,720 106,385 99,480 0 0 0 205,865Parrsboro 0 0 0 622,380 6,020 98,821 0 0 0 104,841Pictou 2,082 0 0 1,071,443 278,066 257,205 72,402 0 0 607,673Port Hawkesbury 10,116 0 0 1,148,486 358,408 210,036 63,422 0 0 631,866Shelburne 4,330 0 0 462,218 118,795 264,389 1,808 0 0 384,992Springhill 14,422 0 0 1,106,315 500,438 97,663 13,402 0 0 611,503Stellarton 8,316 0 0 1,594,863 404,203 321,982 6,975 0 0 733,160Stewiacke 32,095 0 0 392,412 66,050 61,148 10,252 0 0 137,450Trenton 3,515 0 0 751,661 159,410 179,175 0 0 0 338,585Truro 65,513 0 0 3,929,493 1,908,016 592,359 0 0 0 2,500,375Westville 35,866 0 0 746,369 191,234 256,916 30,452 0 0 478,602Windsor 146,552 0 0 1,167,746 288,873 308,303 25,992 0 0 623,168Wolfville 58,839 0 0 1,431,674 265,121 481,882 2,005 0 0 749,008Yarmouth 98,996 0 0 2,315,490 1,137,081 1,227,826 0 0 0 2,364,907Subtotal $1,087,420 $0 $585,302 $33,357,838 $11,964,773 $9,355,833 $656,216 $0 $81,167 $22,057,989

Grand Total $6,595,299 $0 $525,928 $264,154,339 $29,082,559 $109,403,443 $3,080,320 $0 $562,232 $142,128,554

- Page 70 of 160 -


Current Year Actual Amount Public Health Services Environmental Development Services

Public Health Debt Charges Valuation Allowances Other Public Health Services

Total Public Health Services

Environmental Planning And Zoning


Natural Resources Development Industrial Parks Debt Charges

Town Amherst 0 0 0 0 0 209,306 398,468 0 8,158 0Annapolis Royal 0 0 0 0 0 172,770 58,606 0 0 0Antigonish 0 0 0 0 0 201,722 0 0 0 0Berwick 0 0 0 0 0 25,070 86,350 0 0 0Bridgetown 0 0 0 0 0 39,731 2,121 0 0 0Bridgewater 134,028 0 0 0 134,028 289,044 45,641 0 0 0Clark's Harbour 0 0 0 946 946 2,379 25,303 0 0 104Digby 0 0 0 157,357 157,357 16,878 11,454 0 20,000 134Hantsport 17,000 0 0 0 17,000 0 2,550 0 0 0Kentville 0 0 0 19,700 19,700 215,302 132,243 14,086 0 33,537Lockeport 6,732 68 0 0 6,800 0 563 0 0 0Lunenburg 49,864 0 0 0 49,864 45,251 201,305 0 0 0Mahone Bay 9,000 0 0 0 9,000 59,905 3,789 0 0 0Middleton 2,000 0 0 0 2,000 88,439 69,433 0 -11,533 0Mulgrave 0 0 0 0 0 0 0 0 0 0New Glasgow 5,000 0 0 0 5,000 179,947 25,000 0 0 0Oxford 40,750 0 0 0 40,750 15,581 22,703 0 0 1,415Parrsboro 0 0 0 0 0 27,888 47,182 0 0 0Pictou 43,454 0 0 0 43,454 16,032 0 0 0 0Port Hawkesbury 0 0 0 0 0 68,202 5,838 0 0 0Shelburne 3,000 0 0 7,496 10,496 68,248 33,871 0 0 77Springhill 272 0 0 0 272 34,124 0 0 0 0Stellarton 0 0 0 0 0 76,241 0 0 0 172,247Stewiacke 0 0 0 0 0 6,715 0 0 9,494 0Trenton 0 0 0 0 0 205,540 0 0 0 0Truro 0 134,993 0 0 134,993 423,792 4,316 172,543 50,000 0Westville 0 0 0 0 0 69,562 2,774 0 0 0Windsor 0 0 0 66,832 66,832 92,224 68,868 0 3,493 0Wolfville 0 0 0 0 0 453,659 283,590 0 0 2,094Yarmouth 0 0 0 0 0 405,481 853,870 0 0 0Subtotal $311,100 $135,061 $0 $252,331 $698,492 $3,509,033 $2,385,838 $186,629 $79,612 $209,608

Grand Total $2,411,952 $492,230 $0 $432,678 $3,336,860 $20,474,771 $6,559,554 $1,092,570 $1,041,083 $874,200

- Page 71 of 160 -


Current Year Actual Amount Recreation And Cultural Services Extraordinary Or Special Items

Valuation AllowancesOther Environmental

Development Services

Total Environmental Development

ServicesRecreation Facilities Cultural Buildings

And Facilities Debt Charges Valuation Allowances Other Recreation And Health Services

Total Recreation And Cultural

Services

Extraordinary Or Special Revenue

Items

Town Amherst 0 13,149 629,081 1,156,272 133,423 93,166 0 187,820 1,570,681 0Annapolis Royal 0 9,941 241,317 57,081 8,742 0 0 0 65,823 0Antigonish 0 101,612 303,334 369,604 91,319 0 0 0 460,923 0Berwick 0 14,010 125,430 276,952 23,174 0 0 0 300,126 0Bridgetown 0 10,789 52,641 89,339 17,588 291 0 0 107,218 0Bridgewater 0 58,563 393,248 1,569,604 258,468 5,636 0 204,148 2,037,856 0Clark's Harbour 0 13,302 41,088 45,067 40,277 5,306 0 0 90,650 0Digby 0 61,620 110,086 282,220 44,199 1,163 0 0 327,582 0Hantsport 0 11,525 14,075 56,147 7,616 4,841 0 0 68,604 -269,921Kentville 0 222,845 618,013 1,173,336 72,677 18,883 0 0 1,264,896 0Lockeport 0 88,752 89,315 121,940 19,223 5,944 0 0 147,107 0Lunenburg 0 21,622 268,178 497,566 36,493 1,459 0 41,650 577,168 0Mahone Bay 0 33,835 97,529 35,026 14,161 0 0 0 49,187 0Middleton 0 2,867 149,206 277,243 30,193 1,150 0 29,157 337,743 0Mulgrave 0 0 0 169,093 23,410 0 0 70,039 262,542 0New Glasgow 0 9,514 214,461 1,190,400 161,436 68,016 0 81,227 1,501,079 0Oxford 0 0 39,699 251,589 18,257 4,169 0 0 274,015 0Parrsboro 0 35,630 110,700 151,563 13,592 0 0 0 165,155 0Pictou 0 90,293 106,325 520,838 108,725 16,470 0 0 646,033 0Port Hawkesbury 0 0 74,040 1,526,278 24,147 159,370 0 145,090 1,854,885 0Shelburne 0 67,531 169,727 129,362 29,380 17 0 0 158,759 0Springhill 0 0 34,124 757,393 55,641 23,885 0 55,286 892,205 0Stellarton 0 4,570 253,058 548,461 74,211 0 0 0 622,672 0Stewiacke 0 4,282 20,491 144,229 9,647 0 0 13,890 167,766 0Trenton 0 0 205,540 729,960 21,277 11,349 0 0 762,586 0Truro 0 69,217 719,868 2,643,852 168,353 365,527 0 0 3,177,732 0Westville 0 0 72,336 127,780 30,320 0 0 0 158,100 0Windsor 0 50,696 215,281 779,487 49,906 206 0 1,754 831,353 0Wolfville 0 64,493 803,836 658,519 54,829 1,338 0 0 714,686 0Yarmouth 0 667,641 1,926,992 828,442 83,903 0 0 31,153 943,498 0Subtotal $0 $1,728,299 $8,099,019 $17,164,643 $1,724,587 $788,186 $0 $861,214 $20,538,630 -$269,921

Grand Total $0 $12,194,108 $42,236,286 $58,712,737 $30,591,898 $3,614,438 $0 $30,408,192 $123,327,265 $337,809

- Page 72 of 160 -



Extraordinary Or Special Expenditure

Items

Optional (Supplementary)

Education Contributions

Total Extraordinary Or Special Items

Town Amherst 0 0 0Annapolis Royal 0 0 0Antigonish 0 0 0Berwick 0 0 0Bridgetown 0 0 0Bridgewater 0 0 0Clark's Harbour 0 0 0Digby 0 0 0Hantsport 269,921 0 0Kentville 0 0 0Lockeport 0 0 0Lunenburg 0 0 0Mahone Bay 0 0 0Middleton 0 0 0Mulgrave 0 0 0New Glasgow 0 0 0Oxford 0 0 0Parrsboro 0 0 0Pictou 0 0 0Port Hawkesbury 0 0 0Shelburne 0 0 0Springhill 0 0 0Stellarton 0 0 0Stewiacke 0 0 0Trenton 0 0 0Truro 0 0 0Westville 0 0 0Windsor 0 0 0Wolfville 0 0 0Yarmouth 0 0 0Subtotal $269,921 $0 $0

Grand Total $640,147 $17,246,100 $18,224,056

- Page 73 of 160 -

Non - Consolidated Schedule of Financing and Transfers of the General Operating Fund - Regionals and Municipalities FIR Schedule HFiscal Year: 2014/2015

Current Year Actual Amount Principal Installments Transfers From (To) Own Reserves, Funds And Agencies

Debenture Principal Term Loan PrincipalTemporary Financing

Principal - Capital Projects

Debt payment to internal funds Subtotal Transfer (To) -

Operating Reserve

Transfer (To) - Operating reserve for annual surplus

Transfer (To) - Capital Reserve

Transfer (to) - capital reserve - for

amortization

Transfer (To) - General Capital Fund

Municipality Annapolis -335,000 0 0 0 -335,000 0 -165,335 -144,867 0 -13,070Antigonish -161,729 0 0 -355,521 -517,250 -300,000 0 0 0 -343,669Argyle -127,272 0 0 0 -127,272 -74,000 0 -1,928 0 0Barrington -138,151 0 0 0 -138,151 -244,176 0 0 0 -208,776Chester -1,109,601 -2,020 0 0 -1,111,621 -1,630,124 0 -632,708 0 0Clare -297,073 -425,000 0 0 -722,073 0 0 0 0 0Colchester -1,696,452 0 0 0 -1,696,452 -1,325,000 0 -655,036 0 -5,435,515Cumberland -442,000 0 0 0 -442,000 -77,895 0 -766,898 0 -492,577Digby -110,000 0 0 0 -110,000 0 0 -21,059 0 0East Hants -1,524,204 0 0 0 -1,524,204 -770,948 -230,735 0 0 -151,332Guysborough -25,117 0 0 -1,230,694 -1,255,811 -720,649 0 0 0 -12,783,521Inverness -200,000 0 0 0 -200,000 0 0 -331,000 0 -271,174Kings -1,430,000 0 0 0 -1,430,000 -529,700 0 -2,012,300 0 0Lunenburg -1,115,508 0 0 0 -1,115,508 -1,370,129 0 -147,898 0 0Pictou 0 0 0 -200,000 -200,000 -710,956 0 0 0 -708,896Richmond -329,236 0 0 0 -329,236 0 0 0 0 -200,975Shelburne -13,271 0 0 0 -13,271 0 0 0 0 -233,971St. Mary's -125,000 0 0 0 -125,000 0 0 0 0 -40,190Victoria -433,500 0 0 0 -433,500 -194,000 0 0 0 -464,648West Hants -180,707 0 0 -31,592 -212,299 -15,131 0 0 0 0Yarmouth -142,500 0 0 0 -142,500 -255,626 0 -465,100 0 -18,297SubTotal -$9,936,321 -$427,020 $0 -$1,817,807 -$12,181,148 -$8,218,334 -$396,070 -$5,178,794 $0 -$21,366,611


CBRM -12,296,209 0 0 0 -12,296,209 -724,363 0 0 0 0HRM -43,947,036 0 0 0 -43,947,036 0 0 -11,831,000 0 -22,341,000Region of Queens -775,501 0 0 0 -775,501 -729,551 0 -228,437 0 -203,788SubTotal -$57,018,746 $0 $0 $0 -$57,018,746 -$1,453,914 $0 -$12,059,437 $0 -$22,544,788

- Page 74 of 160 -


Current Year Actual Amount Changes In Equity

Transfer (To) - Other Transfer From - Operating Reserve

Transfer From - Capital Reserve

Transfer From - General Capital Fund

Transfer From - Other

Deficit Or Levy For Water Utility

Deficit Or Levy For Electric Utility Other Subtotal Use Of Prior Years'

Surpluses

Municipality Annapolis 0 177,220 0 0 0 19,925 0 85,000 -41,127 0Antigonish 0 0 0 0 0 0 0 0 -643,669 0Argyle 0 0 0 40,600 0 0 0 0 -35,328 0Barrington 0 0 110,674 0 0 0 0 0 -342,278 0Chester -100,000 0 0 228,819 0 0 0 0 -2,134,013 0Clare 0 57,000 371,076 0 0 0 0 92,916 520,992 0Colchester 0 1,910,103 0 0 0 0 0 0 -5,505,448 0Cumberland 0 0 0 0 0 0 0 230,000 -1,107,370 0Digby 0 118,084 0 0 0 0 0 0 97,025 0East Hants 0 0 12,359 0 0 0 0 0 -1,140,656 0Guysborough 0 0 2,680,146 0 1,356 0 0 0 -10,822,668 0Inverness 0 70,700 0 0 0 0 0 0 -531,474 32,579Kings 0 0 0 19,800 0 0 0 109,900 -2,412,300 69,200Lunenburg 0 168,125 0 0 0 0 0 -486,012 -1,835,914 0Pictou 0 0 0 0 0 0 0 0 -1,419,852 0Richmond 0 118,062 5,604 0 0 0 0 0 -77,309 0Shelburne 0 0 0 0 16,050 0 0 0 -217,921 0St. Mary's 0 0 150,955 0 0 0 0 0 110,765 0Victoria 0 0 431,896 0 0 -268,180 0 391,887 -103,045 41,645West Hants 0 0 12,555 0 0 0 0 0 -2,576 106,634Yarmouth 0 0 0 0 0 0 0 0 -739,023 139,751SubTotal -$100,000 $2,619,294 $3,775,265 $289,219 $17,406 -$248,255 $0 $423,691 -$28,383,189 $389,809


CBRM 0 0 3,844,432 0 0 0 0 0 3,120,069 0HRM 0 3,497,460 0 0 -232,586 0 0 0 -30,907,126 0Region of Queens 0 0 0 0 0 0 0 0 -1,161,776 144,502SubTotal $0 $3,497,460 $3,844,432 $0 -$232,586 $0 $0 $0 -$28,948,833 $144,502

- Page 75 of 160 -


Current Year Actual Amount Financing And Transfers

Total Financing And Transfers

Other Total Financing And Transfers

Municipality Annapolis 0 -376,127Antigonish 0 -1,160,919Argyle 0 -162,600Barrington 0 -480,429Chester 0 -3,245,634Clare 0 -201,081Colchester 0 -7,201,900Cumberland 0 -1,549,370Digby 0 -12,975East Hants 14,150 -2,650,710Guysborough 8,867,680 -3,210,799Inverness 0 -698,895Kings 0 -3,773,100Lunenburg 0 -2,951,422Pictou 0 -1,619,852Richmond 0 -406,545Shelburne 0 -231,192St. Mary's 0 -14,235Victoria 0 -494,900West Hants 0 -108,241Yarmouth 0 -741,772SubTotal $8,881,830 -$31,292,698


CBRM 0 -9,176,140HRM 0 -74,854,162Region of Queens 0 -1,792,775SubTotal $0 -$85,823,077

- Page 76 of 160 -

Non - Consolidated Schedule of Financing and Transfers of the General Operating Fund - Towns FIR Schedule HFiscal Year: 2014/2015

Current Year Actual Amount Principal Installments Transfers From (To) Own Reserves, Funds And Agencies

Debenture Principal Term Loan PrincipalTemporary Financing

Principal - Capital Projects

Debt payment to internal funds Subtotal Transfer (To) -

Operating Reserve

Transfer (To) - Operating reserve for annual surplus

Transfer (To) - Capital Reserve

Transfer (to) - capital reserve - for

amortization

Transfer (To) - General Capital Fund

Town Amherst -687,754 0 0 0 -687,754 -46,336 -11,952 0 0 -350,526Annapolis Royal -16,427 0 0 0 -16,427 -20,000 -9,992 0 0 -88,000Antigonish -123,500 0 0 -150,000 -273,500 0 0 0 0 -752,015Berwick -174,661 0 0 0 -174,661 -32,212 0 -162,474 0 0Bridgetown -124,798 -11,160 0 0 -135,958 0 0 0 0 -37,677Bridgewater -1,233,100 0 0 0 -1,233,100 0 0 -21,245 0 -749,074Clark's Harbour -20,000 -20,500 0 -43,622 -84,122 0 0 -13,828 0 -553Digby -205,566 0 0 -118,117 -323,683 0 0 0 0 -4,938Hantsport -143,236 -5,460 0 0 -148,696 0 0 0 0 0Kentville -875,310 -6,753 0 0 -882,063 -110,400 0 -296,682 0 -55,147Lockeport -49,059 -848 -3,504 0 -53,411 0 0 0 0 -79,958Lunenburg -205,600 0 0 0 -205,600 -49,326 0 -155,657 0 -172,919Mahone Bay -66,400 0 0 0 -66,400 -16,000 0 -183,300 0 -113,160Middleton -272,603 0 0 -33,518 -306,121 0 0 -25,000 0 -60,534Mulgrave -25,000 -9,530 0 0 -34,530 0 0 0 0 -76,339New Glasgow -804,602 -308,662 0 0 -1,113,264 0 0 0 0 -116,965Oxford -170,200 0 0 0 -170,200 0 0 0 0 -136,614Parrsboro 0 0 0 0 0 -55,618 0 -48,775 0 0Pictou -278,973 0 0 0 -278,973 0 0 -90,905 0 -127,620Port Hawkesbury -565,945 0 0 -6,691 -572,636 -128,968 0 0 0 -114,412Shelburne -120,103 0 0 0 -120,103 0 -178,900 -71,316 0 -1,740Springhill 0 -538,452 0 0 -538,452 0 0 0 0 -368,216Stellarton -261,519 0 0 0 -261,519 -25,895 0 -403,000 0 0Stewiacke -107,500 -4,723 0 0 -112,223 0 0 0 0 -380,315Trenton -55,775 -9,282 0 0 -65,057 -20,000 0 0 0 -117,504Truro -1,117,012 -5,733 0 -140,433 -1,263,178 -58,927 0 0 0 0Westville -174,634 -73,515 0 0 -248,149 0 0 0 0 -35,512Windsor -340,025 0 0 -6,676 -346,701 -2,000 -278,570 -618,560 0 0Wolfville -365,833 0 0 0 -365,833 0 0 -973,700 0 0Yarmouth -400,000 0 0 0 -400,000 0 0 -20,000 -1,982,616 0SubTotal -$8,985,135 -$994,618 -$3,504 -$499,057 -$10,482,314 -$565,682 -$479,414 -$3,084,442 -$1,982,616 -$3,939,738

Grand Total -$75,940,202 -$1,421,638 -$3,504 -$2,316,864 -$79,682,208 -$10,237,930 -$875,484 -$20,322,673 -$1,982,616 -$47,851,137

- Page 77 of 160 -


Current Year Actual Amount Changes In Equity

Transfer (To) - Other Transfer From - Operating Reserve

Transfer From - Capital Reserve

Transfer From - General Capital Fund

Transfer From - Other

Deficit Or Levy For Water Utility

Deficit Or Levy For Electric Utility Other Subtotal Use Of Prior Years'

Surpluses

Town Amherst 0 0 0 0 0 100,000 0 0 -308,814 0Annapolis Royal 0 0 0 0 0 0 0 0 -117,992 0Antigonish 0 0 47,000 0 0 0 290,000 0 -415,015 911Berwick 0 0 0 0 0 0 91,000 0 -103,686 0Bridgetown 0 0 0 0 3,959 0 0 0 -33,718 -153,789Bridgewater -462,433 209,155 0 0 0 0 0 0 -1,023,597 0Clark's Harbour 0 0 0 0 0 0 0 0 -14,381 0Digby 0 4,517 47,600 0 0 0 0 0 47,179 200,257Hantsport 0 0 0 0 0 0 0 0 0 0Kentville 0 0 0 0 0 0 0 100,000 -362,229 118,200Lockeport 0 29,399 39,724 0 0 0 0 0 -10,835 0Lunenburg 0 0 0 0 0 0 0 0 -377,902 0Mahone Bay 0 0 0 0 0 -25,000 0 0 -337,460 0Middleton -17,932 60,003 0 0 0 0 0 0 -43,463 0Mulgrave 0 0 0 0 0 0 0 0 -76,339 0New Glasgow 0 0 0 0 0 0 0 0 -116,965 0Oxford 0 113,000 86,634 0 0 0 0 0 63,020 0Parrsboro 0 41,286 0 0 0 0 0 0 -63,107 0Pictou 0 0 0 27,016 0 0 0 0 -191,509 0Port Hawkesbury -52,466 0 0 0 0 0 0 0 -295,846 0Shelburne 0 175,583 0 27,063 0 0 0 0 -49,310 0Springhill 0 0 146,276 0 0 0 0 0 -221,940 0Stellarton -89,502 0 0 0 0 0 0 0 -518,397 0Stewiacke 0 50,000 0 0 0 0 0 0 -330,315 0Trenton 0 0 0 0 0 0 0 0 -137,504 0Truro 0 0 57,900 0 0 0 0 0 -1,027 0Westville 0 0 0 0 0 0 0 0 -35,512 0Windsor 0 0 0 0 0 0 0 0 -899,130 0Wolfville 0 190,000 0 0 0 0 0 29,500 -754,200 0Yarmouth 0 275,000 116,946 146,228 0 100,000 0 12,000 -1,352,442 0SubTotal -$622,333 $1,147,943 $542,080 $200,307 $3,959 $175,000 $381,000 $141,500 -$8,082,436 $165,579

Grand Total -$722,333 $7,264,697 $8,161,777 $489,526 -$211,221 -$73,255 $381,000 $565,191 -$65,414,458 $699,890

- Page 78 of 160 -


Current Year Actual Amount Financing And Transfers

Total Financing And Transfers

Other Total Financing And Transfers

Town Amherst 0 -996,568Annapolis Royal 0 -134,419Antigonish 0 -687,604Berwick 0 -278,347Bridgetown 0 -323,465Bridgewater 0 -2,256,697Clark's Harbour 0 -98,503Digby 0 -76,247Hantsport 0 -148,696Kentville 0 -1,126,092Lockeport 0 -64,246Lunenburg 0 -583,502Mahone Bay 0 -403,860Middleton 0 -349,584Mulgrave 0 -110,869New Glasgow 0 -1,230,229Oxford 0 -107,180Parrsboro 0 -63,107Pictou 0 -470,482Port Hawkesbury 0 -868,482Shelburne 0 -169,413Springhill 0 -760,392Stellarton 0 -779,916Stewiacke 0 -442,538Trenton 0 -202,561Truro 0 -1,264,205Westville 0 -283,661Windsor 0 -1,245,831Wolfville 0 -1,120,033Yarmouth 0 -1,752,442SubTotal $0 -$18,399,171

Grand Total $8,881,830 -$135,514,946

- Page 79 of 160 -

Non - Consolidated Statement of Financial Position of General Capital Fund - Regionals and Municipalities FIR Schedule IFiscal Year: 2014/2015

Current Year AmountAssets Liabilities


Receivables ( Net Of Asset

Valuation Allowances )

Inventory Held For Resale Investments Loans And

AdvancesOther Financial

Assets Subtotal Bank (Indebtedness)

Short-Term Borrowings Payables Long-Term Debt Other Liabilities Subtotal

Municipality Annapolis 0 843,522 0 0 0 0 843,522 0 0 8,180 1,586,000 652,512 2,246,692Antigonish 260,467 0 0 0 0 21,842 282,309 0 0 2,295,574 3,062,583 25,084 5,383,241Argyle 0 0 0 0 0 0 0 0 0 0 885,819 0 885,819Barrington 0 0 0 0 0 0 0 0 300,000 0 419,032 0 719,032Chester 50,671 0 0 0 0 0 50,671 0 2,275,980 3,020,081 8,560,046 0 13,856,107Clare 104,247 0 0 0 746,255 0 850,502 0 0 742,284 2,496,667 0 3,238,951Colchester 0 0 0 0 0 0 0 0 0 0 19,136,486 0 19,136,486Cumberland 0 4,231,589 0 0 0 0 4,231,589 0 0 578,874 4,608,650 0 5,187,524Digby 0 0 0 0 0 0 0 0 0 0 990,000 0 990,000East Hants 0 100,059 0 0 0 0 100,059 1,258,935 0 140,758 19,123,469 13,911 20,537,073Guysborough 9,777 6,849 0 0 0 0 16,626 0 8,867,680 166,013 143,565 0 9,177,258Inverness 321,143 0 0 0 0 0 321,143 0 0 2,935,416 600,000 203,359 3,738,775Kings 659,200 3,499,300 0 0 155,700 0 4,314,200 92,100 0 1,569,600 6,444,300 955,200 9,061,200Lunenburg 0 970,542 0 0 0 0 970,542 739,298 0 688,303 10,524,267 801,534 12,753,402Pictou 0 0 0 0 0 0 0 0 0 800,000 0 0 800,000Richmond 0 0 0 0 0 111,413 111,413 0 0 643,750 2,896,201 0 3,539,951Shelburne 431 74,754 0 58,302 0 0 133,487 0 0 318,105 28,400 0 346,505St. Mary's 0 0 0 0 426,326 0 426,326 0 0 0 1,125,000 0 1,125,000Victoria 0 0 0 0 1,033,887 0 1,033,887 0 0 0 1,270,873 0 1,270,873West Hants 0 684,786 0 0 0 0 684,786 146,123 46,352 357,907 2,861,839 182,706 3,594,927Yarmouth 0 0 0 0 0 0 0 0 0 0 2,695,943 0 2,695,943SubTotal $1,405,936 $10,411,401 $0 $58,302 $2,362,168 $133,255 $14,371,062 $2,236,456 $11,490,012 $14,264,845 $89,459,140 $2,834,306 $120,284,759


CBRM 0 8,045,676 0 0 442,441 0 8,488,117 18,296,287 0 1,058,297 68,896,274 0 88,250,858HRM 0 16,298,412 42,264,000 0 65,666,000 0 124,228,412 0 0 12,579,000 278,564,000 13,634,000 304,777,000Region of Queens 73,411 208,766 0 0 0 0 282,177 0 0 50,623 4,625,878 0 4,676,501SubTotal $73,411 $24,552,854 $42,264,000 $0 $66,108,441 $0 $132,998,706 $18,296,287 $0 $13,687,920 $352,086,152 $13,634,000 $397,704,359

- Page 80 of 160 -

Non - Consolidated Statement of Financial Position of General Capital Fund - Regionals and Municipalities FIR Schedule IFiscal Year: 2014/2015

Current Year Amount Net Financial Assets

(Liabilities)Non-Financial Assets Net Assets Funds Available


(Liabilities)Capital Assets Less accumulated

amortizationWork in progress

Inventory Not Held For Resale

Other non-financial assets Subtotal Net Assets Funds Available

Municipality Annapolis -1,403,170 25,087,528 -11,534,431 0 0 0 13,553,097 12,149,927 12,149,927Antigonish -5,100,932 25,773,173 -9,535,639 0 0 0 16,237,534 11,136,602 11,136,602Argyle -885,819 13,652,508 -4,197,523 0 0 0 9,454,985 8,569,166 8,569,166Barrington -719,032 19,285,837 -7,613,757 421,774 0 0 12,093,854 11,374,822 11,374,822Chester -13,805,436 49,619,894 -27,853,998 1,111,763 0 0 22,877,659 9,072,223 9,072,223Clare -2,388,449 18,290,677 -8,119,797 0 0 0 10,170,880 7,782,431 7,782,431Colchester -19,136,486 175,891,932 -69,329,725 0 0 707,215 107,269,422 88,132,936 88,132,936Cumberland -955,935 32,729,773 -10,784,492 0 0 0 21,945,281 20,989,346 20,989,346Digby -990,000 16,508,616 -4,662,784 0 0 0 11,845,832 10,855,832 10,855,832East Hants -20,437,014 79,921,751 -22,586,319 873,427 0 0 58,208,859 37,771,845 37,771,845Guysborough -9,160,632 55,318,178 -20,872,772 0 0 0 34,445,406 25,284,774 25,284,774Inverness -3,417,632 26,712,407 -9,558,718 0 0 0 17,153,689 13,736,057 13,736,057Kings -4,747,000 79,651,000 -38,920,500 0 0 0 40,730,500 35,983,500 35,983,500Lunenburg -11,782,860 28,902,470 -6,388,101 0 0 0 22,514,369 10,731,509 10,731,509Pictou -800,000 52,259,389 -12,259,994 0 0 0 39,999,395 39,199,395 39,199,395Richmond -3,428,538 20,302,768 -7,496,084 797,681 0 0 13,604,365 10,175,827 10,175,827Shelburne -213,018 8,504,561 -3,113,756 0 0 0 5,390,805 5,177,787 5,177,787St. Mary's -698,674 5,896,597 -1,737,396 0 0 0 4,159,201 3,460,527 3,460,527Victoria -236,986 4,454,720 -1,632,717 0 0 0 2,822,003 2,585,017 2,585,017West Hants -2,910,141 18,556,617 -4,800,192 0 0 0 13,756,425 10,846,284 10,846,284Yarmouth -2,695,943 23,439,747 -8,564,629 105,968 0 0 14,981,086 12,285,143 12,285,143SubTotal -$105,913,697 $780,760,143 -$291,563,324 $3,310,613 $0 $707,215 $493,214,647 $387,300,950 $387,300,950


CBRM -79,762,741 393,514,425 -135,426,697 4,423,823 0 66,700 262,578,251 182,815,510 182,815,510HRM -180,548,588 3,225,416,000 -1,441,870,000 0 0 9,000 1,783,555,000 1,603,006,412 1,603,006,412Region of Queens -4,394,324 70,409,422 -19,558,937 0 0 0 50,850,485 46,456,161 46,456,161SubTotal -$264,705,653 $3,689,339,847 -$1,596,855,634 $4,423,823 $0 $75,700 $2,096,983,736 $1,832,278,083 $1,832,278,083

- Page 81 of 160 -

Non - Consolidated Statement of Financial Position of General Capital Fund - Towns FIR Schedule IFiscal Year: 2014/2015

Current Year Amount Assets Liabilities


Receivables ( Net Of Asset Valuation Allowances )

Inventory Held For Resale Investments Loans And Advances Other Financial

Assets Subtotal Bank (Indebtedness) Short-Term Borrowings Payables

Town Amherst 0 0 0 0 0 0 0 589,278 0 252,084Annapolis Royal 100,190 293 0 0 0 0 100,483 0 0 100,482Antigonish 0 29,206 0 0 0 0 29,206 0 0 4,251Berwick 0 9,839 0 253,863 0 0 263,702 0 0 109,002Bridgetown 941 281,269 0 0 0 0 282,210 0 0 269,662Bridgewater 0 2,114,082 0 1,500,309 0 34,977 3,649,368 0 0 22,397Clark's Harbour 0 1,352 0 0 0 0 1,352 0 0 1,052Digby 0 345,671 0 0 0 0 345,671 0 0 413,042Hantsport 59,880 0 147,682 152,558 0 0 360,120 0 206,484 79,416Kentville 0 244,883 0 0 0 0 244,883 28,098 1,152,420 397,625Lockeport 31 0 0 0 0 0 31 5,528 0 0Lunenburg 0 0 0 0 0 0 0 0 179,000 0Mahone Bay 0 1,064 0 0 0 0 1,064 0 0 1,064Middleton 10,771 137,375 0 0 0 0 148,146 0 0 332,279Mulgrave 12,380 43,381 0 0 0 5,911 61,672 0 126,500 0New Glasgow 193 0 0 0 0 0 193 0 0 1,362,940Oxford 0 0 0 0 0 0 0 0 0 0Parrsboro 25,706 25,706 0 0 0 0 51,412 0 0 51,412Pictou 0 6,912 0 0 0 0 6,912 0 0 0Port Hawkesbury 31,925 449 0 0 0 22,345 54,719 0 0 0Shelburne 11,649 0 0 0 0 70,914 82,563 0 0 133,141Springhill 1,169 94,960 0 0 0 0 96,129 0 0 165,772Stellarton 0 0 2,366,321 0 0 0 2,366,321 0 0 0Stewiacke 2,163 0 0 0 0 0 2,163 0 0 2,131Trenton 0 0 0 0 0 0 0 0 0 0Truro 85,953 161,115 0 0 0 0 247,068 0 2,819,132 1,302,320Westville 0 0 0 0 0 0 0 0 0 101,414Windsor 0 51,164 0 0 0 28,003 79,167 0 263,646 217,677Wolfville 0 30,369 0 0 0 0 30,369 0 820,297 318,851Yarmouth 1,632,748 673,547 48,000 0 0 0 2,354,295 0 0 263,617SubTotal $1,975,699 $4,252,637 $2,562,003 $1,906,730 $0 $162,150 $10,859,219 $622,904 $5,567,479 $5,901,631

Grand Total $3,455,046 $39,216,892 $44,826,003 $1,965,032 $68,470,609 $295,405 $158,228,987 $21,155,647 $17,057,491 $33,854,396

- Page 82 of 160 -


Current Year Amount Net Financial Assets (Liabilities) Non-Financial Assets

Long-Term Debt Other Liabilities Subtotal Net Financial Assets (Liabilities) Capital Assets Less accumulated

amortization Work in progress Inventory Not Held For Resale

Other non-financial assets Subtotal

Town Amherst 8,273,565 0 9,114,927 -9,114,927 65,744,873 -24,333,966 0 0 0 41,410,907Annapolis Royal 126,370 0 226,852 -126,369 8,654,417 -4,383,689 0 0 0 4,270,728Antigonish 1,607,500 474,921 2,086,672 -2,057,466 23,335,236 -10,652,551 0 0 0 12,682,685Berwick 1,791,432 0 1,900,434 -1,636,732 16,699,022 -7,564,123 0 0 0 9,134,899Bridgetown 999,777 141,326 1,410,765 -1,128,555 5,439,919 -2,356,665 0 0 0 3,083,254Bridgewater 5,032,400 3,611,661 8,666,458 -5,017,090 109,225,411 -50,650,419 0 0 0 58,574,992Clark's Harbour 332,500 233,462 567,014 -565,662 5,795,474 -3,012,807 0 9,839 10,630 2,803,136Digby 1,559,147 0 1,972,189 -1,626,518 18,116,650 -8,975,585 0 0 0 9,141,065Hantsport 709,216 0 995,116 -634,996 6,787,095 -2,675,475 0 0 0 4,111,620Kentville 5,707,730 0 7,285,873 -7,040,990 42,892,610 -17,276,563 0 0 456,473 26,072,520Lockeport 311,588 0 317,116 -317,085 6,979,274 -4,308,620 0 0 -2 2,670,652Lunenburg 1,255,900 0 1,434,900 -1,434,900 30,503,795 -13,374,628 0 0 1 17,129,168Mahone Bay 311,600 0 312,664 -311,600 10,882,978 -5,599,918 0 0 0 5,283,060Middleton 2,580,117 12,168 2,924,564 -2,776,418 16,807,941 -6,566,473 0 0 0 10,241,468Mulgrave 127,494 38,706 292,700 -231,028 8,359,568 -5,463,515 0 0 4,448 2,900,501New Glasgow 8,226,695 0 9,589,635 -9,589,442 58,469,533 -25,608,400 0 0 0 32,861,133Oxford 1,545,900 14,163 1,560,063 -1,560,063 10,430,279 -4,864,741 0 0 0 5,565,538Parrsboro 0 0 51,412 0 7,816,058 -3,876,592 0 0 0 3,939,466Pictou 2,815,059 0 2,815,059 -2,808,147 25,526,300 -9,515,116 0 0 0 16,011,184Port Hawkesbury 4,592,985 0 4,592,985 -4,538,266 43,537,824 -18,014,254 0 0 0 25,523,570Shelburne 223,768 62,100 419,009 -336,446 11,410,165 -6,768,160 0 39,026 0 4,681,031Springhill 1,629,227 0 1,794,999 -1,698,870 29,506,017 -11,978,906 0 0 0 17,527,111Stellarton 4,096,324 49,720 4,146,044 -1,779,723 35,205,647 -16,550,286 0 0 0 18,655,361Stewiacke 692,289 0 694,420 -692,257 7,964,975 -3,607,295 0 0 -33 4,357,647Trenton 591,710 0 591,710 -591,710 16,119,848 -9,441,950 0 0 0 6,677,898Truro 16,954,454 773,032 21,848,938 -21,601,870 128,289,069 -40,685,378 0 0 0 87,603,691Westville 1,690,984 0 1,792,398 -1,792,398 13,793,924 -6,287,912 0 0 0 7,506,012Windsor 4,239,735 64,324 4,785,382 -4,706,215 20,521,305 -8,355,157 2,236,935 0 433,795 14,836,878Wolfville 2,551,867 0 3,691,015 -3,660,646 27,773,739 -11,646,892 0 0 0 16,126,847Yarmouth 2,966,667 0 3,230,284 -875,989 64,770,447 -22,423,082 0 0 75,984 42,423,349SubTotal $83,544,000 $5,475,583 $101,111,597 -$90,252,378 $877,359,393 -$366,819,118 $2,236,935 $48,865 $981,296 $513,807,371

Grand Total $525,089,292 $21,943,889 $619,100,715 -$460,871,728 $5,347,459,383 -$2,255,238,076 $9,971,371 $48,865 $1,764,211 $3,104,005,754

- Page 83 of 160 -


Current Year Amount Net Assets Funds Available

Net Assets Funds Available

Town Amherst 32,295,980 32,295,980Annapolis Royal 4,144,359 4,144,359Antigonish 10,625,219 10,625,219Berwick 7,498,167 7,498,167Bridgetown 1,954,699 1,954,699Bridgewater 53,557,902 53,557,902Clark's Harbour 2,237,474 2,237,474Digby 7,514,547 7,514,547Hantsport 3,476,624 3,476,624Kentville 19,031,530 19,031,530Lockeport 2,353,567 2,353,567Lunenburg 15,694,268 15,694,268Mahone Bay 4,971,460 4,971,460Middleton 7,465,050 7,465,050Mulgrave 2,669,473 2,669,473New Glasgow 23,271,691 23,271,691Oxford 4,005,475 4,005,475Parrsboro 3,939,466 3,939,466Pictou 13,203,037 13,203,037Port Hawkesbury 20,985,304 20,985,304Shelburne 4,344,585 4,344,585Springhill 15,828,241 15,828,241Stellarton 16,875,638 16,875,638Stewiacke 3,665,390 3,665,390Trenton 6,086,188 6,086,188Truro 66,001,821 66,001,821Westville 5,713,614 5,713,614Windsor 10,130,663 10,130,663Wolfville 12,466,201 12,466,201Yarmouth 41,547,360 41,547,360SubTotal $423,554,993 $423,554,993

Grand Total $2,643,134,026 $2,643,134,026

- Page 84 of 160 -

Non-Consolidated Statement of Financial Activities of the General Capital Fund - Regionals and Municipalities FIR Schedule JFiscal Year: 2014/2015

Current Year Amount Revenue Expenditures

From Federal Government

From Provincial Government

From Other Local

Governments

From Developers/

Other

Recovery From Outside Sources

Sales Of Services Total Revenue

General Government

Services

Protective Services





Services

Municipality Annapolis 0 0 0 0 0 14,437 14,437 86,283 9,523 80,686 364,922 0 0Antigonish 0 0 0 0 0 0 0 84,615 0 104,631 581,116 0 0Argyle 206,126 12,073 0 118,815 0 0 337,014 3,981 14,350 21,807 291,440 3,755 839Barrington 0 0 0 0 0 0 0 59,865 0 11,220 171,321 9,839 36,739Chester 946,026 69,856 0 0 0 0 1,015,882 104,738 0 241,610 1,486,465 0 289,670Clare 0 0 0 0 0 3,337 3,337 48,999 2,472 0 273,771 99,695 0Colchester 1,340,482 0 0 0 0 0 1,340,482 99,310 28,408 922,680 3,595,869 0 0Cumberland 0 85,000 0 0 0 0 85,000 85,061 539,082 2,997 431,423 0 0Digby 0 0 0 0 0 0 0 43,191 12,059 112,861 232,863 0 0East Hants 117,796 117,795 0 1,564,657 0 0 1,800,248 300,965 41,369 885,118 759,973 0 -194,184Guysborough 0 0 0 0 0 104 104 158,755 0 166,421 2,447,582 0 0Inverness 120,179 120,179 0 0 0 127,040 367,398 47,926 0 198,166 452,904 0 0Kings 65,600 94,900 0 437,300 4,000 10,000 611,800 377,800 12,900 352,300 1,596,300 0 24,200Lunenburg 0 147,332 0 0 6,134 0 153,466 74,236 2,416 186,385 428,662 0 132,425Pictou 0 0 0 0 0 0 0 142,327 0 117,290 1,080,967 0 0Richmond 0 0 0 0 19,667 0 19,667 88,416 459 27,652 435,104 0 0Shelburne 375,746 0 0 431 0 726 376,903 81,130 0 1,807 159,128 0 112,243St. Mary's 30,000 0 0 0 0 0 30,000 42,093 0 0 54,807 0 0Victoria 0 0 0 0 0 0 0 32,134 0 0 168,704 0 0West Hants 0 0 0 0 9,776 0 9,776 177,817 0 9,097 273,263 0 0Yarmouth 0 0 0 0 0 0 0 147,236 0 189,779 205,712 0 35,882SubTotal $3,201,955 $647,135 $0 $2,121,203 $39,577 $155,644 $6,165,514 $2,286,878 $663,038 $3,632,507 $15,492,296 $113,289 $437,814


CBRM 2,601,438 444,753 0 0 124,626 0 3,170,817 197,303 781,732 6,268,891 3,069,910 0 302,118HRM 2,458,146 5,457,315 0 9,531,698 1,417,912 0 18,865,071 14,538,488 4,437,733 85,812,161 7,069,784 0 29,392Region of Queens 85,391 30,000 0 0 0 0 115,391 24,002 37,638 368,977 756,170 22,708 95,345SubTotal $5,144,975 $5,932,068 $0 $9,531,698 $1,542,538 $0 $22,151,279 $14,759,793 $5,257,103 $92,450,029 $10,895,864 $22,708 $426,855

- Page 85 of 160 -

Non-Consolidated Statement of Financial Activities of the General Capital Fund - Regionals and Municipalities FIR Schedule JFiscal Year: 2014/2015

Current Year Amount Net Revenue (Expenditures) Financing And Transfers Change In

Fund BalanceBeginning Fund

BalanceEnding Fund

Balance


Extraordinary Or Special Items Other (Specify) Total

ExpendituresNet Revenue

(Expenditures)Transfers for

Debt repayments

Transfers From (To) Own

Reserves, Funds And Agencies

Changes Other Change In Fund Balance

Beginning Fund Balance

Ending Fund Balance

Municipality Annapolis 130,302 0 0 671,716 -657,279 335,000 1,233,152 -85,000 825,873 11,324,054 12,149,927Antigonish 30,635 0 0 800,997 -800,997 517,250 343,669 0 59,922 11,076,680 11,136,602Argyle 19,560 0 0 355,732 -18,718 127,272 -127,272 235,506 216,788 8,352,378 8,569,166Barrington 227,028 0 0 516,012 -516,012 138,151 455,219 0 77,358 11,297,464 11,374,822Chester 91,371 0 0 2,213,854 -1,197,972 1,111,621 -228,820 0 -315,171 9,387,394 9,072,223Clare 69,397 0 0 494,334 -490,997 722,073 -785,457 0 -554,381 8,336,812 7,782,431Colchester 1,141,555 0 0 5,787,822 -4,447,340 1,696,452 10,506,453 0 7,755,565 80,377,371 88,132,936Cumberland 150,877 0 0 1,209,440 -1,124,440 212,000 2,573,155 0 1,660,715 19,328,631 20,989,346Digby 25,391 0 0 426,365 -426,365 110,000 1,181,193 0 864,828 9,991,004 10,855,832East Hants 49,291 0 0 1,842,532 -42,284 1,356,346 76,973 0 1,391,035 36,380,810 37,771,845Guysborough 0 0 0 2,772,758 -2,772,654 1,255,811 3,853,454 0 2,336,611 22,948,163 25,284,774Inverness 0 0 0 698,996 -331,598 200,000 1,258,417 0 1,126,819 12,609,238 13,736,057Kings 29,600 0 1,444,200 3,837,300 -3,225,500 1,430,100 3,969,600 -161,800 2,012,400 33,971,100 35,983,500Lunenburg 133,888 0 -32,058 925,954 -772,488 1,115,508 1,116,319 0 1,459,339 9,272,170 10,731,509Pictou 0 0 0 1,340,584 -1,340,584 0 2,573,105 -36,762 1,195,759 38,003,636 39,199,395Richmond 22,393 0 0 574,024 -554,357 329,236 1,845,214 -2,218 1,617,875 8,557,952 10,175,827Shelburne 30,820 0 0 385,128 -8,225 13,271 380,531 0 385,577 4,792,210 5,177,787St. Mary's 67,442 0 0 164,342 -134,342 125,000 158,690 0 149,348 3,311,179 3,460,527Victoria 0 0 0 200,838 -200,838 433,500 100,849 0 333,511 2,251,506 2,585,017West Hants 0 0 0 460,177 -450,401 180,707 58,563 0 -211,131 11,057,415 10,846,284Yarmouth 86,300 0 0 664,909 -664,909 142,500 555,689 27,305 60,585 12,224,558 12,285,143SubTotal $2,305,850 $0 $1,412,142 $26,343,814 -$20,178,300 $11,551,798 $31,098,696 -$22,969 $22,449,225 $364,851,725 $387,300,950


CBRM 1,944,218 0 0 12,564,172 -9,393,355 12,296,208 3,638,251 0 6,541,104 176,274,406 182,815,510HRM 10,509,164 0 1,121,000 123,517,722 -104,652,651 45,457,000 75,667,501 -7,080,000 9,391,850 1,593,614,562 1,603,006,412Region of Queens 611,862 0 0 1,916,702 -1,801,311 775,501 1,078,058 0 52,248 46,403,913 46,456,161SubTotal $13,065,244 $0 $1,121,000 $137,998,596 -$115,847,317 $58,528,709 $80,383,810 -$7,080,000 $15,985,202 $1,816,292,881 $1,832,278,083

- Page 86 of 160 -

Non-Consolidated Statement of Financial Activities of the General Capital Fund - Towns FIR Schedule JFiscal Year: 2014/2015

Current Year Amount Revenue Expenditures

From Federal Government

From Provincial Government

From Other Local

Governments

From Developers/

Other

Recovery From Outside Sources

Sales Of Services Total Revenue

General Government

Services

Protective Services





Services

Town Amherst 0 42,056 0 25,000 0 0 67,056 40,733 125,129 859,285 499,464 0 13,878Annapolis Royal 0 0 0 0 0 0 0 25,951 21,059 101,498 110,158 0 0Antigonish 0 0 0 0 0 0 0 16,064 93,199 433,280 166,391 0 0Berwick 0 19,966 9,454 7,631 0 0 37,051 22,589 131,945 163,617 198,063 0 0Bridgetown 0 0 0 0 0 818 818 11,013 78,936 140,388 40,158 0 0Bridgewater 473,607 100,000 0 428,319 0 8,141 1,010,067 213,698 301,117 1,576,887 757,793 16,165 49,360Clark's Harbour 0 0 0 0 0 0 0 21,308 0 71,640 55,861 0 13,266Digby 0 0 0 43,079 0 0 43,079 10,902 87,741 132,009 203,171 0 1,467Hantsport 0 0 0 0 0 553 553 65,864 103,618 731,354 512,065 0 7,829Kentville 187,217 26,848 0 0 606,618 0 820,683 80,717 97,917 634,228 24,743 0 151,176Lockeport 97,777 20,741 0 0 0 0 118,518 4,081 33,717 58,149 75,982 2,332 0Lunenburg 0 286,231 5,000 106,243 0 0 397,474 34,106 161,355 242,601 500,098 0 42,474Mahone Bay 0 0 0 718,171 0 1,354 719,525 1,906 82,282 156,110 121,705 0 17,330Middleton 0 0 0 30,000 0 33 30,033 56,098 74,887 106,150 257,965 0 0Mulgrave 43,381 0 0 0 0 0 43,381 61,479 12,253 71,249 67,457 0 0New Glasgow 0 992,200 0 0 70,900 0 1,063,100 317,700 230,300 1,051,600 137,100 0 0Oxford 0 0 0 0 0 0 0 25,628 46,190 74,505 71,222 0 7,302Parrsboro 0 0 22,852 0 66,531 0 89,383 18,237 76,223 150,973 33,553 0 0Pictou 0 51,491 0 13,537 0 0 65,028 60,350 47,264 140,627 462,414 0 0Port Hawkesbury 0 0 0 0 0 0 0 64,659 1,715 382,629 255,555 0 0Shelburne 0 0 0 0 154 9,300 9,454 1,940 45,189 118,141 104,855 0 659Springhill 0 0 0 0 -4,424 0 -4,424 36,960 62,483 235,064 214,256 0 0Stellarton 0 0 0 0 28,681 0 28,681 21,434 80,520 796,447 130,460 0 -105,129Stewiacke 0 0 0 0 0 16 16 33,768 0 116,774 68,253 0 0Trenton 18,149 5,000 0 0 0 0 23,149 70,208 29,659 175,112 22,148 0 0Truro 0 0 0 0 395,247 0 395,247 648,222 302,255 2,148,128 315,030 0 21,459Westville 415,550 0 0 0 0 0 415,550 42,347 50,879 153,829 113,719 0 0Windsor 0 183,781 2,254 0 0 0 186,035 119,763 26,410 464,146 146,042 0 0Wolfville 0 150,000 0 43,729 0 0 193,729 48,557 171,505 481,162 139,563 0 111,450Yarmouth 1,406,622 83,190 0 0 0 19,855 1,509,667 86,632 141,858 748,256 547,891 0 84,539SubTotal $2,642,303 $1,961,504 $39,560 $1,415,709 $1,163,707 $40,070 $7,262,853 $2,262,914 $2,717,605 $12,715,838 $6,353,135 $18,497 $417,060

Grand Total $10,989,233 $8,540,707 $39,560 $13,068,610 $2,745,822 $195,714 $35,579,646 $19,309,585 $8,637,746 $108,798,374 $32,741,295 $154,494 $1,281,729

- Page 87 of 160 -

Non-Consolidated Statement of Financial Activities of the General Capital Fund - Towns FIR Schedule JFiscal Year: 2014/2015

Current Year Amount Net Revenue (Expenditures) Financing And Transfers Change In

Fund BalanceBeginning Fund

BalanceEnding Fund

Balance


Extraordinary Or Special Items Other (Specify) Total

ExpendituresNet Revenue

(Expenditures)Transfers for

Debt repayments

Transfers From (To) Own

Reserves, Funds And Agencies

Changes Other Change In Fund Balance


Ending Fund Balance

Town Amherst 276,530 0 0 1,815,019 -1,747,963 687,754 1,470,821 0 410,612 31,885,368 32,295,980Annapolis Royal 34,391 0 0 293,056 -293,056 16,427 62,248 0 -214,381 4,358,740 4,144,359Antigonish 87,612 0 0 796,546 -796,546 273,500 1,047,307 0 524,261 10,100,958 10,625,219Berwick 36,491 0 0 552,705 -515,654 174,661 261,979 -9,839 -88,853 7,587,020 7,498,167Bridgetown 25,155 0 0 295,650 -294,832 132,558 126,538 -1,728,646 -1,764,382 3,719,081 1,954,699Bridgewater 91,680 0 0 3,006,700 -1,996,633 1,233,100 910,261 0 146,728 53,411,174 53,557,902Clark's Harbour 39,654 0 0 201,729 -201,729 40,500 98,854 0 -62,375 2,299,849 2,237,474Digby 78,312 0 0 513,602 -470,523 205,566 1,002,608 0 737,651 6,776,896 7,514,547Hantsport 31,954 0 0 1,452,684 -1,452,131 148,698 0 0 -1,303,433 4,780,058 3,476,624Kentville 84,968 0 0 1,073,749 -253,066 875,310 699,936 -54,834 1,267,346 17,764,184 19,031,530Lockeport 39,109 0 0 213,370 -94,852 49,907 74,919 3,504 33,478 2,320,089 2,353,567Lunenburg 99,475 0 0 1,080,109 -682,635 205,600 67,760 106,011 -303,264 15,997,532 15,694,268Mahone Bay 11,177 0 0 390,510 329,015 66,400 224,539 -526,506 93,448 4,878,012 4,971,460Middleton 27,957 0 0 523,057 -493,024 272,602 461,014 0 240,592 7,224,458 7,465,050Mulgrave 6,815 0 0 219,253 -175,872 34,527 119,720 0 -21,625 2,691,098 2,669,473New Glasgow 251,600 0 0 1,988,300 -925,200 1,113,171 1,075,482 -35 1,263,418 22,008,273 23,271,691Oxford 20,128 0 0 244,975 -244,975 170,200 5,000 173,614 103,839 3,901,636 4,005,475Parrsboro 22,994 0 0 301,980 -212,597 0 97,227 0 -115,370 4,054,836 3,939,466Pictou 125,906 0 0 836,561 -771,533 278,973 179,983 0 -312,577 13,515,614 13,203,037Port Hawkesbury 571,164 0 0 1,275,722 -1,275,722 567,730 264,352 0 -443,640 21,428,944 20,985,304Shelburne 103,627 0 0 374,411 -364,957 120,103 212,884 0 -31,970 4,376,555 4,344,585Springhill 206,481 0 0 755,244 -759,668 538,452 332,580 0 111,364 15,716,877 15,828,241Stellarton 173,748 0 0 1,097,480 -1,068,799 261,519 1,037,217 0 229,937 16,645,701 16,875,638Stewiacke 6,584 0 0 225,379 -225,363 112,223 380,315 0 267,175 3,398,215 3,665,390Trenton 140,348 0 0 437,475 -414,326 65,057 440,626 0 91,357 5,994,831 6,086,188Truro 961,020 0 0 4,396,114 -4,000,867 1,122,745 2,498,303 0 -379,819 66,381,640 66,001,821Westville 11,457 0 0 372,231 43,319 248,149 213,356 0 504,824 5,208,790 5,713,614Windsor 66,840 0 0 823,201 -637,166 340,025 1,022,406 -2,863 722,402 9,408,261 10,130,663Wolfville 12,036 0 0 964,273 -770,544 365,833 596,201 0 191,490 12,274,711 12,466,201Yarmouth 360,545 0 0 1,969,721 -460,054 400,000 2,354,696 0 2,294,642 39,252,718 41,547,360SubTotal $4,005,758 $0 $0 $28,490,806 -$21,227,953 $10,121,290 $17,339,132 -$2,039,594 $4,192,875 $419,362,119 $423,554,993

Grand Total $19,376,852 $0 $2,533,142 $192,833,216 -$157,253,570 $80,201,797 $128,821,638 -$9,142,563 $42,627,302 $2,600,506,725 $2,643,134,026

- Page 88 of 160 -

WATER UTILITIES

- Page 89 of 160 -

Non-Consolidated Statement of Financial Position of the Water Operating Fund - Regionals and Municipalities FIR Schedule KFiscal Year: 2014/2015

Current Year Amount Assets Liabilities Water Operating Fund


Receivables-Rates (Less

Allowance For Doubtful Accounts)

Receivables-Province Of Nova Scotia

Receivables-Due From Other

Funds

Receivables-Other


Inventory Not Held For Resale Total Assets Due To Other

FundsOther Payables And Accruals

Total Liabilities

Surplus (Deficit)

Total Liabilities + Surplus (Deficit)

Municipality Annapolis -240,916 142,153 0 78,854 33,851 0 1,000 14,942 652,885 40,121 693,006 -678,064 14,942Antigonish 0 38,406 0 279,064 0 0 0 317,470 31,584 56,715 88,299 229,171 317,470Argyle 0 0 0 0 0 0 0 0 0 0 0 0 0Barrington 0 0 0 0 0 0 0 0 0 0 0 0 0Chester 29 449 0 10,504 0 0 0 10,982 4,926 0 4,926 6,058 10,982Clare 0 0 0 0 0 0 0 0 0 0 0 0 0Colchester -417,859 146,305 0 0 0 0 0 -271,554 0 51,164 51,164 -322,718 -271,554Cumberland 0 0 0 0 0 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0 0 0 0 0 0East Hants 583,014 547,546 0 0 44,033 0 9,080 1,183,673 0 145,985 145,985 1,037,688 1,183,673Guysborough 39,036 95,007 0 25,036 0 0 11,337 170,416 38,433 30,487 68,920 101,496 170,416Inverness 256,907 224,155 0 193,380 29,585 0 0 704,027 456,871 95,845 552,716 151,311 704,027Kings 78,800 165,700 0 76,900 0 0 1,300 322,700 123,000 38,600 161,600 161,100 322,700Lunenburg 0 0 0 0 0 0 0 0 0 0 0 0 0Pictou -316,999 61,985 0 0 13,781 0 0 -241,233 0 49,560 49,560 -290,793 -241,233Richmond 334,651 101,212 0 7,881 16,488 0 0 460,232 189,167 11,753 200,920 259,312 460,232Shelburne 0 0 0 0 0 0 0 0 0 0 0 0 0St. Mary's 0 40,854 0 0 7,691 0 0 48,545 77,188 146,364 223,552 -175,007 48,545Victoria 94,470 165,536 0 0 34,442 0 6,538 300,986 2,090,226 13,490 2,103,716 -1,802,730 300,986West Hants 117,551 196,448 0 55,644 0 0 0 369,643 475,108 36,811 511,919 -142,276 369,643Yarmouth 0 0 0 0 0 0 0 0 0 0 0 0 0SubTotal $528,684 $1,925,756 $0 $727,263 $179,871 $0 $29,255 $3,390,829 $4,139,388 $716,895 $4,856,283 -$1,465,452 $3,390,829


CBRM -1,526,541 6,266,280 0 0 75,038 0 276,607 5,091,384 4,526,216 4,026,907 8,553,123 -3,461,739 5,091,384HRM 14,396,000 29,660,000 0 8,106,000 915,000 0 1,528,000 54,605,000 6,973,000 32,316,000 39,289,000 15,316,000 54,605,000Region of Queens 329,403 134,006 0 155,842 19,892 0 104,763 743,906 0 157,576 157,576 586,330 743,906SubTotal $13,198,862 $36,060,286 $0 $8,261,842 $1,009,930 $0 $1,909,370 $60,440,290 $11,499,216 $36,500,483 $47,999,699 $12,440,591 $60,440,290

- Page 90 of 160 -

Non-Consolidated Statement of Financial Position of the Water Operating Fund - Towns FIR Schedule KFiscal Year: 2014/2015

Current Year Amount Assets Liabilities Water Operating Fund


Receivables-Rates (Less


Receivables-Province Of Nova Scotia

Receivables-Due From Other

Funds

Receivables-Other


Inventory Not Held For Resale Total Assets Due To Other

FundsOther Payables And Accruals

Total Liabilities

Surplus (Deficit)

Total Liabilities + Surplus (Deficit)

Town Amherst -165,334 260,400 0 0 6,032 0 76,090 177,188 0 165,926 165,926 11,262 177,188Annapolis Royal 100,814 71,014 0 0 375 0 22,442 194,645 59,330 55,141 114,471 80,173 194,645Antigonish 0 321,365 0 0 0 0 80,798 402,163 316,131 150,259 466,390 -64,227 402,163Berwick 0 0 0 0 0 0 0 0 0 0 0 0 0Bridgetown -143,757 85,729 0 0 3,315 0 27,498 -27,215 143,587 26,637 170,224 -197,439 -27,215Bridgewater 432,752 547,733 0 0 86,075 0 202,829 1,269,389 518,351 216,353 734,704 534,685 1,269,389Clark's Harbour 0 0 0 0 0 0 0 0 0 0 0 0 0Digby 31,564 174,611 0 54,687 13,478 0 0 274,340 223,517 59,208 282,725 -8,385 274,340Hantsport 18,659 164,921 0 336,744 147,946 0 74,372 742,642 722,264 63,256 785,520 -42,877 742,642Kentville 10,343 250,409 0 28,009 28,122 0 0 316,883 45,379 127,623 173,002 143,881 316,883Lockeport 0 0 0 0 0 0 0 0 0 0 0 0 0Lunenburg 398,466 184,872 0 0 8,001 0 43,642 634,981 301,394 83,792 385,186 249,795 634,981Mahone Bay -219,000 59,032 0 178,348 4,328 0 16,454 39,162 171,289 34,914 206,203 -167,043 39,162Middleton 0 105,028 0 0 20,993 0 0 126,021 33,366 155,196 188,562 -62,541 126,021Mulgrave 90,532 0 64,204 0 2,047 0 0 156,783 162,349 28,568 190,917 -34,134 156,783New Glasgow -1,060,120 448,857 0 1,901 507 0 7,322 -601,533 109,927 0 109,927 -711,460 -601,533Oxford 519 79,910 0 0 4,441 0 19,306 104,176 0 170,365 170,365 -66,189 104,176Parrsboro 308,366 3,625 2,500 0 0 0 20,601 335,092 0 29,384 29,384 305,708 335,092Pictou -182,681 225,269 0 155,947 36,333 0 55,175 290,043 109,735 108,410 218,145 71,898 290,043Port Hawkesbury 0 189,300 0 0 0 0 77,476 266,776 487,857 17,334 505,191 -238,415 266,776Shelburne 183,094 93,493 0 2,118 24,501 0 0 303,206 266,662 21,020 287,682 15,524 303,206Springhill -1,156,909 185,430 0 0 504,243 0 144,602 -322,634 0 74,971 74,971 -397,605 -322,634Stellarton 1,268,806 226,367 0 273,090 15,538 0 0 1,783,801 0 213,637 213,637 1,570,164 1,783,801Stewiacke 224,912 64,330 0 77,235 6,284 0 0 372,761 8,484 96,139 104,623 268,138 372,761Trenton 125,108 148,983 0 0 0 0 0 274,091 0 16,017 16,017 258,074 274,091Truro -323,721 1,088,551 0 201,462 56,966 0 191,174 1,214,432 33,048 89,337 122,385 1,092,047 1,214,432Westville -427,930 219,751 0 76,460 0 0 15,353 -116,366 0 9,309 9,309 -125,675 -116,366Windsor -263,934 353,763 0 181,121 14,283 0 26,824 312,057 40,616 80,193 120,809 191,248 312,057Wolfville 621,112 148,757 0 83,546 9,751 0 35,108 898,274 35,851 45,574 81,425 816,849 898,274Yarmouth 135,596 506,175 0 276,321 22,767 15,000 0 955,859 210,398 84,339 294,737 661,122 955,859SubTotal $7,257 $6,207,675 $66,704 $1,926,989 $1,016,326 $15,000 $1,137,066 $10,377,017 $3,999,535 $2,222,902 $6,222,437 $4,154,578 $10,377,017

Grand Total $13,734,803 $44,193,717 $66,704 $10,916,094 $2,206,127 $15,000 $3,075,691 $74,208,136 $19,638,139 $39,440,280 $59,078,419 $15,129,717 $74,208,136

- Page 91 of 160 -

Non-Consolidated Statement of Financial Activities of the Water Operating Fund - Regionals and Municipalities FIR Schedule LFiscal Year: 2014/2015


Operating Revenue Operating Expenditures

Metered Sales Flat Rate Sales Fire Protection Sprinkler Service

Sales To Other Utilities

Other Operating Revenue Subtotal Source Of

SupplyPower And Pumping

Water Treatment

Transmission And Distribution

Administration And General Depreciation

Municipality Annapolis 529,570 0 131,438 1,500 27,446 1,884 691,838 27,353 49,339 174,242 114,657 42,566 136,712Antigonish 0 676,832 145,094 0 0 0 821,926 237,767 18,618 15,816 275,182 85,866 125,563Argyle 0 0 0 0 0 0 0 0 0 0 0 0 0Barrington 0 0 0 0 0 0 0 0 0 0 0 0 0Chester 0 0 0 0 0 0 0 0 0 0 0 0 2,851Clare 0 0 0 0 0 0 0 0 0 0 0 0 0Colchester 477,074 0 183,303 0 0 38,861 699,238 14,316 112,404 110,703 197,391 137,185 248,089Cumberland 0 0 0 0 0 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0 0 0 0 0 0East Hants 1,641,197 43,174 516,897 0 0 14,260 2,215,528 5,605 230,458 426,350 558,653 310,204 329,075Guysborough 0 401,028 57,210 800 0 0 459,038 24,803 47,146 108,632 68,265 50,456 88,433Inverness 336,098 142,702 202,175 4,320 0 14,255 699,550 88,065 107,983 201,772 180,485 77,268 105,018Kings 507,600 0 173,200 0 0 2,200 683,000 39,100 177,100 17,400 28,600 29,800 123,000Lunenburg 0 0 0 0 0 0 0 0 0 0 0 0 0Pictou 164,485 32,384 63,942 1,566 0 1,831 264,208 186,453 6,049 33,238 17,537 28,118 22,004Richmond 173,520 158,843 157,064 0 0 18,219 507,646 0 60,471 39,186 226,380 59,300 74,899Shelburne 0 0 0 0 0 0 0 0 0 0 0 0 0St. Mary's 109,277 0 0 0 0 21,113 130,390 14,932 13,276 16,023 36,221 17,275 24,494Victoria 520,442 0 239,927 0 0 8,147 768,516 0 73,935 264,334 73,085 94,549 95,928West Hants 779,662 0 259,983 800 0 15,032 1,055,477 434,775 31,816 103,381 341,088 119,469 159,078Yarmouth 0 0 0 0 0 0 0 0 0 0 0 0 0SubTotal $5,238,925 $1,454,963 $2,130,233 $8,986 $27,446 $135,802 $8,996,355 $1,073,169 $928,595 $1,511,077 $2,117,544 $1,052,056 $1,535,144


CBRM 16,012,196 6,965,758 289,848 0 0 7,253 23,275,055 323,443 1,882,302 3,708,291 4,316,522 2,788,359 3,420,912HRM 38,727,000 78,082,000 8,953,000 558,000 1,775,000 2,225,000 130,320,000 7,531,000 15,167,000 19,540,000 9,026,000 10,062,000 17,954,000Region of Queens 463,233 0 197,235 0 0 17,615 678,083 0 0 253,955 142,269 130,532 99,718SubTotal $55,202,429 $85,047,758 $9,440,083 $558,000 $1,775,000 $2,249,868 $154,273,138 $7,854,443 $17,049,302 $23,502,246 $13,484,791 $12,980,891 $21,474,630

- Page 92 of 160 -


Current Year Actual AmountOperating

Profit Non-Operating Revenue Non-Operating Expenditures

Taxes Other Operating Expenditures Subtotal Operating

ProfitGrants From Province Of Nova Scotia

Land RightsAmortization Of

Deferred Assistance

Transfer From Depreciation

Fund For Repayment Of Principal On Capital Debt

Other Subtotal Principal InterestInterest On Temporary Borrowings

Municipality Annapolis 0 0 544,869 146,969 0 0 0 0 0 0 92,500 28,567 0Antigonish 0 0 758,812 63,114 0 0 0 0 15,865 15,865 96,441 88,262 0Argyle 0 0 0 0 0 0 0 0 0 0 0 0 0Barrington 0 0 0 0 0 0 0 0 0 0 0 0 0Chester 0 0 2,851 -2,851 0 0 2,851 0 100,000 102,851 0 0 0Clare 0 0 0 0 0 0 0 0 0 0 0 0 0Colchester 27,738 12,300 860,126 -160,888 0 0 0 248,089 0 248,089 14,000 3,404 0Cumberland 0 0 0 0 0 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0 0 0 0 0 0East Hants 0 0 1,860,345 355,183 0 0 0 0 8,266 8,266 196,708 236,495 0Guysborough 29,950 0 417,685 41,353 0 0 0 0 4,920 4,920 0 290 0Inverness 0 7,473 768,064 -68,514 0 0 0 0 0 0 50,000 30,588 0Kings 13,500 0 428,500 254,500 0 0 0 0 100 100 137,000 22,300 0Lunenburg 0 0 0 0 0 0 0 0 0 0 0 0 0Pictou 0 0 293,399 -29,191 0 0 0 0 4,602 4,602 0 0 3,249Richmond 0 0 460,236 47,410 0 0 0 0 0 0 0 0 0Shelburne 0 0 0 0 0 0 0 0 0 0 0 0 0St. Mary's 0 0 122,221 8,169 0 0 0 0 5,483 5,483 0 0 0Victoria 0 0 601,831 166,685 0 0 0 0 0 0 305,300 32,375 0West Hants 0 10,176 1,199,783 -144,306 0 0 20,533 0 2,040 22,573 0 0 0Yarmouth 0 0 0 0 0 0 0 0 0 0 0 0 0SubTotal $71,188 $29,949 $8,318,722 $677,633 $0 $0 $23,384 $248,089 $141,276 $412,749 $891,949 $442,281 $3,249


CBRM 2,010,037 0 18,449,866 4,825,189 0 0 142,178 0 0 142,178 3,697,642 2,001,608 162,861HRM 4,340,000 15,107,000 98,727,000 31,593,000 0 0 0 0 3,061,000 3,061,000 18,638,000 8,957,000 0Region of Queens 0 0 626,474 51,609 0 0 0 0 18,660 18,660 40,934 28,373 0SubTotal $6,350,037 $15,107,000 $117,803,340 $36,469,798 $0 $0 $142,178 $0 $3,079,660 $3,221,838 $22,376,576 $10,986,981 $162,861

- Page 93 of 160 -


Current Year Actual Amount Excess Of Revenue Over Expenditures

For UARB Purposes

Surplus (Deficit)

Beginning Of Year

Surplus (Deficit) End

Of Year

Capital Expenditure Out Of Operations

Other Subtotal

Excess Of Revenue Over Expenditures

For Uarb Purposes

Surplus (Deficit) Beginning Of

Year

Surplus (Deficit) End Of Year

Municipality Annapolis 0 13,500 134,567 12,402 -690,466 -678,064Antigonish 0 0 184,703 -105,724 334,895 229,171Argyle 0 0 0 0 0 0Barrington 0 0 0 0 0 0Chester 0 0 0 100,000 -93,942 6,058Clare 0 0 0 0 0 0Colchester 63,580 0 80,984 6,217 -328,935 -322,718Cumberland 0 0 0 0 0 0Digby 0 0 0 0 0 0East Hants 0 0 433,203 -69,754 1,107,442 1,037,688Guysborough 0 0 290 45,983 55,513 101,496Inverness 0 0 80,588 -149,102 300,413 151,311Kings 0 0 159,300 95,300 65,800 161,100Lunenburg 0 0 0 0 0 0Pictou 0 0 3,249 -27,838 -262,955 -290,793Richmond 0 0 0 47,410 211,902 259,312Shelburne 0 0 0 0 0 0St. Mary's 0 7,268 7,268 6,384 -181,391 -175,007Victoria 0 0 337,675 -170,990 -1,631,740 -1,802,730West Hants 44,717 0 44,717 -166,450 24,174 -142,276Yarmouth 0 0 0 0 0 0SubTotal $108,297 $20,768 $1,466,544 -$376,162 -$1,089,290 -$1,465,452


CBRM 150,000 0 6,012,111 -1,044,744 -2,416,995 -3,461,739HRM 0 163,000 27,758,000 6,896,000 8,420,000 15,316,000Region of Queens 0 0 69,307 962 585,368 586,330SubTotal $150,000 $163,000 $33,839,418 $5,852,218 $6,588,373 $12,440,591

- Page 94 of 160 -

Non-Consolidated Statement of Financial Activities of the Water Operating Fund - Towns FIR Schedule LFiscal Year: 2014/2015


Operating Revenue Operating Expenditures

Metered Sales Flat Rate Sales Fire Protection Sprinkler Service

Sales To Other Utilities

Other Operating Revenue Subtotal Source Of

SupplyPower And Pumping

Water Treatment

Transmission And Distribution

Administration And General Depreciation

Town Amherst 1,028,484 139,223 602,984 15,400 0 19,304 1,805,395 31,589 128,884 6,256 742,987 393,841 255,754Annapolis Royal 252,191 402 110,130 1,598 0 1,448 365,769 22,012 2,188 1,459 55,395 101,143 41,048Antigonish 1,008,292 0 261,315 0 0 0 1,269,607 24,602 43,720 240,750 36,231 391,494 159,631Berwick 0 0 0 0 0 0 0 0 0 0 0 0 0Bridgetown 352,521 800 164,896 0 0 7,971 526,188 45,933 19,297 47,228 31,391 191,234 108,394Bridgewater 2,330,946 8,605 785,932 13,520 0 17,196 3,156,199 47,569 106,794 633,505 397,274 672,595 414,154Clark's Harbour 0 0 0 0 0 0 0 0 0 0 0 0 0Digby 496,183 1,802 230,134 3,701 0 15,131 746,951 25,850 62,371 4,419 139,130 179,849 214,101Hantsport 396,886 77,544 145,106 0 0 11,622 631,158 399 9,756 227,936 84,915 114,199 51,621Kentville 1,197,890 0 571,376 9,204 0 5,398 1,783,868 17,377 174,238 283,756 272,743 220,882 235,490Lockeport 0 0 0 0 0 0 0 0 0 0 0 0 0Lunenburg 410,757 498,175 279,245 6,200 0 8,311 1,202,688 16,233 41,487 224,620 150,966 313,229 265,822Mahone Bay 379,268 0 80,678 1,440 0 12,368 473,754 394 14,776 120,714 77,351 107,359 58,635Middleton 414,682 850 122,182 3,600 0 4,530 545,844 2,206 45,066 36,508 120,784 217,788 66,236Mulgrave 142,963 199,121 107,793 0 0 13,332 463,209 69,455 0 155,435 76,664 89,581 27,171New Glasgow 2,256,500 186,075 624,000 0 0 51,402 3,117,977 73,220 102,706 537,448 791,335 435,909 463,369Oxford 331,678 1,953 107,748 480 0 0 441,859 0 98,689 19,582 95,926 109,987 45,737Parrsboro 0 189,264 68,814 0 0 -1,087 256,991 484 17,667 21,409 111,161 50,519 56,212Pictou 138,103 586,153 178,041 3,920 0 22,837 929,054 8,112 133,681 133,512 174,041 176,573 142,513Port Hawkesbury 866,088 68,527 260,328 0 0 0 1,194,943 127,783 26,071 437,845 194,079 123,635 276,446Shelburne 326,224 37,435 110,459 2,150 0 2,046 478,314 585 35,822 159,200 7,437 65,777 88,691Springhill 294,431 839,106 355,982 7,950 0 18,788 1,516,257 8,747 1,419 313,596 340,155 215,641 171,922Stellarton 243,485 916,649 577,427 0 0 18,162 1,755,723 0 157,098 247,475 243,500 82,015 345,435Stewiacke 296,304 37,823 141,341 0 0 4,284 479,752 0 98,554 34,980 57,387 33,306 61,675Trenton 336,864 2,819 143,192 0 0 15,931 498,806 17,407 46,673 165,952 52,094 78,942 45,284Truro 3,220,728 22,891 866,753 42,292 0 34,651 4,187,315 1,491 53,599 1,103,450 886,099 562,428 442,216Westville 699,302 0 340,543 800 0 4,005 1,044,650 334,660 2,178 111,076 208,895 174,307 79,075Windsor 929,474 0 425,072 4,482 402,605 13,576 1,775,209 1,071 0 437,209 431,153 326,965 169,578Wolfville 668,840 0 379,698 7,560 0 12,855 1,068,953 50 101,330 66,324 182,281 203,107 126,507Yarmouth 1,859,420 0 508,503 0 0 19,857 2,387,780 86,513 233,285 453,625 284,438 396,735 275,222SubTotal $20,878,504 $3,815,217 $8,549,672 $124,297 $402,605 $333,918 $34,104,213 $963,742 $1,757,349 $6,225,269 $6,245,812 $6,029,040 $4,687,939

Grand Total $81,319,858 $90,317,938 $20,119,988 $691,283 $2,205,051 $2,719,588 $197,373,706 $9,891,354 $19,735,246 $31,238,592 $21,848,147 $20,061,987 $27,697,713

- Page 95 of 160 -


Current Year Actual AmountOperating

Profit Non-Operating Revenue Non-Operating Expenditures

Taxes Other Operating Expenditures Subtotal Operating

ProfitGrants From Province Of Nova Scotia

Land RightsAmortization Of

Deferred Assistance

Transfer From Depreciation

Fund For Repayment Of Principal On Capital Debt

Other Subtotal Principal InterestInterest On Temporary Borrowings

Town Amherst 31,175 0 1,590,486 214,909 0 0 0 0 7,583 7,583 54,416 31,606 0Annapolis Royal 0 0 223,245 142,524 0 0 0 0 2,947 2,947 6,821 3,207 0Antigonish 37,587 136,331 1,070,346 199,261 0 0 0 0 7,961 7,961 160,000 90,585 0Berwick 0 0 0 0 0 0 0 0 0 0 0 0 0Bridgetown 20,767 0 464,244 61,944 0 0 0 79,388 424,089 503,477 79,388 55,354 0Bridgewater 224,695 0 2,496,586 659,613 13,521 0 41,302 0 33,839 88,662 421,300 93,404 180Clark's Harbour 0 0 0 0 0 0 0 0 0 0 0 0 0Digby 42,837 0 668,557 78,394 0 0 0 25,000 4,354 29,354 25,000 5,814 0Hantsport 6,655 0 495,481 135,677 0 0 0 43,333 0 43,333 60,133 55,630 20Kentville 160,770 0 1,365,256 418,612 0 0 0 0 9,799 9,799 197,200 64,314 0Lockeport 0 0 0 0 0 0 0 0 0 0 0 0 0Lunenburg 42,418 0 1,054,775 147,913 6,647 0 0 0 3,573 10,220 40,750 24,928 26Mahone Bay 629 0 379,858 93,896 0 0 0 33,300 29,708 63,008 58,300 33,729 5,611Middleton 43,226 0 531,814 14,030 0 0 0 0 1,063 1,063 4,300 1,429 0Mulgrave 80,393 0 498,699 -35,490 0 0 0 0 0 0 10,473 798 0New Glasgow 131,825 324,360 2,860,172 257,805 0 0 0 0 0 0 380,359 76,413 0Oxford 21,953 0 391,874 49,985 0 0 0 0 4,805 4,805 81,000 12,433 0Parrsboro 11,927 0 269,379 -12,388 0 0 0 0 50,162 50,162 0 0 0Pictou 42,917 0 811,349 117,705 0 0 0 0 0 0 64,200 42,629 0Port Hawkesbury 113,562 0 1,299,421 -104,478 0 0 92,618 0 132,600 225,218 132,600 43,590 0Shelburne 789 0 358,301 120,013 0 0 0 80,019 6,648 86,667 80,019 50,981 15Springhill 46,120 1,110 1,098,710 417,547 0 0 0 0 6,000 6,000 191,950 132,612 0Stellarton 134,082 0 1,209,605 546,118 0 0 0 150,000 0 150,000 383,080 299,886 0Stewiacke 31,224 0 317,126 162,626 0 0 0 61,675 0 61,675 85,436 41,173 0Trenton 42,133 0 448,485 50,321 0 0 0 0 0 0 0 0 0Truro 714,040 0 3,763,323 423,992 0 0 0 0 0 0 102,688 69,732 0Westville 49,259 0 959,450 85,200 0 0 0 0 0 0 19,504 8,509 0Windsor 30,408 0 1,396,384 378,825 0 0 0 0 17,462 17,462 161,100 104,047 0Wolfville 54,218 0 733,817 335,136 0 0 0 151,454 0 151,454 94,200 20,401 95Yarmouth 81,840 0 1,811,658 576,122 0 0 0 0 0 0 120,000 25,387 -2,142SubTotal $2,197,449 $461,801 $28,568,401 $5,535,812 $20,168 $0 $133,920 $624,169 $742,593 $1,520,850 $3,014,217 $1,388,591 $3,805

Grand Total $8,618,674 $15,598,750 $154,690,463 $42,683,243 $20,168 $0 $299,482 $872,258 $3,963,529 $5,155,437 $26,282,742 $12,817,853 $169,915

- Page 96 of 160 -


Current Year Actual Amount Excess Of Revenue Over Expenditures

For UARB Purposes

Surplus (Deficit)

Beginning Of Year

Surplus (Deficit) End

Of Year

Capital Expenditure Out Of Operations

Other Subtotal


For Uarb Purposes


Year


Town Amherst 35,000 100,000 221,022 1,470 9,792 11,262Annapolis Royal 0 125,000 135,028 10,443 69,730 80,173Antigonish 0 0 250,585 -43,363 -20,864 -64,227Berwick 0 0 0 0 0 0Bridgetown 0 0 134,742 430,679 -628,118 -197,439Bridgewater 59,891 46,000 620,775 127,500 407,185 534,685Clark's Harbour 0 0 0 0 0 0Digby 0 0 30,814 76,934 -85,319 -8,385Hantsport 0 0 115,783 63,227 -106,104 -42,877Kentville 7,405 109,913 378,832 49,579 94,302 143,881Lockeport 0 0 0 0 0 0Lunenburg 0 91,000 156,704 1,429 248,366 249,795Mahone Bay 7,609 0 105,249 51,655 -218,698 -167,043Middleton 25,870 0 31,599 -16,506 -46,035 -62,541Mulgrave 0 0 11,271 -46,761 12,627 -34,134New Glasgow 12,901 35,000 504,673 -246,868 -464,592 -711,460Oxford 20,742 1,677 115,852 -61,062 -5,127 -66,189Parrsboro 59,386 0 59,386 -21,612 327,320 305,708Pictou 4,570 0 111,399 6,306 65,592 71,898Port Hawkesbury 0 0 176,190 -55,450 -182,965 -238,415Shelburne 0 0 131,015 75,665 -60,141 15,524Springhill 0 0 324,562 98,985 -496,590 -397,605Stellarton 0 0 682,966 13,152 1,557,012 1,570,164Stewiacke 0 0 126,609 97,692 170,446 268,138Trenton 45,000 0 45,000 5,321 252,753 258,074Truro 240,000 0 412,420 11,572 1,080,475 1,092,047Westville 0 0 28,013 57,187 -182,862 -125,675Windsor 0 2,819 267,966 128,321 62,927 191,248Wolfville 200,055 0 314,751 171,839 645,010 816,849Yarmouth 0 100,000 243,245 332,877 328,245 661,122SubTotal $718,429 $611,409 $5,736,451 $1,320,211 $2,834,367 $4,154,578

Grand Total $976,726 $795,177 $41,042,413 $6,796,267 $8,333,450 $15,129,717

- Page 97 of 160 -

Non-Consolidated Statement of Financial Position of the Water Capital Fund - Regionals and Municipalities FIR Schedule MFiscal Year: 2014/2015


Cash Receivables Inventories, At Cost Investments Loans And

AdvancesPrepaid

Expenses OtherUtility Plant In Service (Capital

Assets)Total Assets

Short-Term Borrowings (Bank Loan)

Payables Term Debt Deferred Assistance

Municipality Annapolis 0 0 0 0 0 0 0 10,376,767 10,376,767 0 347,386 518,500 0Antigonish 896,649 25,253 0 0 0 0 0 6,492,162 7,414,064 0 0 1,687,646 0Argyle 0 0 0 0 0 0 0 0 0 0 0 0 0Barrington 0 0 0 0 0 0 0 0 0 0 0 0 0Chester 24,759 0 0 0 0 0 0 1,200,695 1,225,454 0 0 0 0Clare 0 0 0 0 0 0 0 0 0 0 0 0 0Colchester 360,377 0 0 0 0 0 0 7,523,627 7,884,004 0 0 56,000 0Cumberland 0 0 0 0 0 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0 0 0 0 0 0East Hants 0 7,522 0 0 0 0 0 23,551,884 23,559,406 7,522 0 4,945,869 0Guysborough 651,428 38,433 0 10,363 0 0 0 6,161,246 6,861,470 0 0 0 0Inverness 1,022,542 628,753 0 0 0 0 0 6,574,731 8,226,026 0 1,216,875 850,000 1,852,169Kings 830,900 134,900 0 0 0 0 0 7,219,100 8,184,900 0 633,000 555,800 3,000Lunenburg 0 0 0 0 0 0 0 0 0 0 0 0 0Pictou 450,326 0 0 0 0 0 0 2,794,756 3,245,082 0 0 0 0Richmond 604,773 189,167 0 0 0 0 0 7,428,880 8,222,820 0 150,000 0 0Shelburne 0 0 0 0 0 0 0 0 0 0 0 0 0St. Mary's 183,904 0 0 0 0 0 0 1,091,410 1,275,314 0 50 0 62,182Victoria 0 1,311,834 0 0 0 0 0 4,972,531 6,284,365 0 0 916,854 0West Hants 1,152,815 184,598 0 0 0 0 0 6,740,051 8,077,464 0 0 0 508,331Yarmouth 0 0 0 0 0 0 0 0 0 0 0 0 0SubTotal $6,178,473 $2,520,460 $0 $10,363 $0 $0 $0 $92,127,840 $100,837,136 $7,522 $2,347,311 $9,530,669 $2,425,682


CBRM 5,727,866 3,914,281 0 0 0 0 0 146,917,966 156,560,113 0 453,949 47,888,496 4,213,711HRM 0 0 0 0 0 0 3,772,000 1,370,411,000 1,374,183,000 0 4,363,000 230,605,000 0Region of Queens 667,238 579 0 0 0 0 0 6,925,248 7,593,065 0 0 532,142 0SubTotal $6,395,104 $3,914,860 $0 $0 $0 $0 $3,772,000 $1,524,254,214 $1,538,336,178 $0 $4,816,949 $279,025,638 $4,213,711

- Page 98 of 160 -

Non-Consolidated Statement of Financial Position of the Water Capital Fund - Regionals and Municipalities FIR Schedule MFiscal Year: 2014/2015

Current Year AmountTotal

LiabilitiesInvestments

In Capital Assets

Total Liabilities + Investments

In Capital Assets

Accumulated Allowance For Depreciation

Other Liabilities Total Liabilities

Investments In Capital

Assets

Municipality Annapolis 1,220,262 0 2,086,148 8,290,619 10,376,767Antigonish 1,280,892 0 2,968,538 4,445,526 7,414,064Argyle 0 0 0 0 0Barrington 0 0 0 0 0Chester 1,190,694 0 1,190,694 34,760 1,225,454Clare 0 0 0 0 0Colchester 5,026,090 360,227 5,442,317 2,441,687 7,884,004Cumberland 0 0 0 0 0Digby 0 0 0 0 0East Hants 4,609,603 0 9,562,994 13,996,412 23,559,406Guysborough 979,444 0 979,444 5,882,026 6,861,470Inverness 1,090,911 0 5,009,955 3,216,071 8,226,026Kings 1,144,900 404,800 2,741,500 5,443,400 8,184,900Lunenburg 0 0 0 0 0Pictou 450,326 0 450,326 2,794,756 3,245,082Richmond 1,728,251 0 1,878,251 6,344,569 8,222,820Shelburne 0 0 0 0 0St. Mary's 269,904 0 332,136 943,178 1,275,314Victoria 1,326,710 0 2,243,564 4,040,801 6,284,365West Hants 1,928,996 0 2,437,327 5,640,137 8,077,464Yarmouth 0 0 0 0 0SubTotal $22,246,983 $765,027 $37,323,194 $63,513,942 $100,837,136


CBRM 39,368,360 0 91,924,516 64,635,597 156,560,113HRM 315,223,000 0 550,191,000 823,992,000 1,374,183,000Region of Queens 1,981,844 0 2,513,986 5,079,079 7,593,065SubTotal $356,573,204 $0 $644,629,502 $893,706,676 $1,538,336,178

- Page 99 of 160 -

Non-Consolidated Statement of Financial Position of the Water Capital Fund - Towns FIR Schedule MFiscal Year: 2014/2015


Cash Receivables Inventories, At Cost Investments Loans And

AdvancesPrepaid

Expenses OtherUtility Plant In Service (Capital

Assets)Total Assets

Short-Term Borrowings (Bank Loan)

Payables Term Debt Deferred Assistance

Town Amherst 1,192,592 0 0 0 0 0 0 14,823,169 16,015,761 0 0 441,623 0Annapolis Royal 498,980 59,083 0 0 0 0 0 2,914,733 3,472,796 0 498,181 71,083 0Antigonish 74,314 466 0 0 0 0 0 11,747,446 11,822,226 0 0 1,920,000 408,089Berwick 0 0 0 0 0 0 0 0 0 0 0 0 0Bridgetown 8,577 164,353 0 0 0 0 0 4,830,655 5,003,585 0 0 1,272,586 1,862,077Bridgewater 117,763 871,950 0 0 0 0 23,040 26,456,664 27,469,417 0 1,072 2,972,900 2,611,615Clark's Harbour 0 0 0 0 0 0 0 0 0 0 0 0 0Digby 832,546 214,101 0 0 0 0 0 7,615,854 8,662,501 0 54,687 125,000 0Hantsport 6,773 492,744 0 0 0 0 0 3,740,898 4,240,415 0 1,096,088 1,194,803 0Kentville 623,156 38,828 0 0 0 0 0 14,642,160 15,304,144 0 104,439 1,787,400 0Lockeport 0 0 0 0 0 0 0 0 0 0 0 0 0Lunenburg 0 0 0 0 0 0 0 12,631,843 12,631,843 0 0 692,750 0Mahone Bay 47,139 41,095 0 0 0 0 0 4,102,055 4,190,289 0 121,927 618,000 1,799,379Middleton 31,962 33,366 0 0 0 0 0 3,783,518 3,848,846 0 0 30,100 0Mulgrave 7,782 0 0 0 0 0 38,883 4,856,060 4,902,725 943,400 0 20,155 0New Glasgow 1,239,624 1,316,889 0 0 0 9,325 0 24,225,245 26,791,083 0 12,590 1,877,941 0Oxford 232,152 860 0 0 0 0 0 3,375,757 3,608,769 0 0 381,000 0Parrsboro 260,995 0 0 0 0 0 0 3,096,247 3,357,242 0 0 0 347Pictou 143,177 38,336 0 0 0 0 0 6,781,496 6,963,009 0 240,202 1,227,100 1,192,440Port Hawkesbury 1,027,113 0 0 0 0 7,044 0 8,908,258 9,942,415 0 0 1,012,600 1,628,777Shelburne 870 154 0 0 0 0 0 5,934,291 5,935,315 0 0 1,155,455 2,500,355Springhill 1,283,511 7,691 0 0 0 13,324 0 13,853,037 15,157,563 0 470,733 2,035,150 0Stellarton 3,308,249 0 0 0 0 0 0 15,153,876 18,462,125 0 161,304 6,512,362 365,083Stewiacke 266,034 0 0 0 0 0 0 3,891,714 4,157,748 0 242,428 892,834 0Trenton 336,939 0 0 0 0 0 0 2,338,155 2,675,094 0 558 0 0Truro 1,245,678 33,048 0 0 0 0 0 26,096,825 27,375,551 0 0 1,550,312 0Westville 267,061 0 0 0 0 0 0 4,136,078 4,403,139 0 0 208,591 0Windsor 282,520 26,781 0 0 0 0 14,991 9,362,488 9,686,780 0 181,121 1,960,401 0Wolfville 329,357 0 0 0 0 0 0 9,078,059 9,407,416 0 0 472,700 0Yarmouth 695,111 210,404 0 0 0 0 0 19,179,385 20,084,900 0 440,000 0 0SubTotal $14,359,975 $3,550,149 $0 $0 $0 $29,693 $76,914 $267,555,966 $285,572,697 $943,400 $3,625,330 $30,432,846 $12,368,162

Grand Total $26,933,552 $9,985,469 $0 $10,363 $0 $29,693 $3,848,914 $1,883,938,020 $1,924,746,011 $950,922 $10,789,590 $318,989,153 $19,007,555

- Page 100 of 160 -

Non-Consolidated Statement of Financial Position of the Water Capital Fund - Towns FIR Schedule MFiscal Year: 2014/2015

Current Year AmountTotal

LiabilitiesInvestments In Capital Assets

Total Liabilities + Investments

In Capital Assets

Accumulated Allowance For Depreciation

Other Liabilities Total Liabilities

Investments In Capital Assets

Town Amherst 5,116,438 0 5,558,061 10,457,700 16,015,761Annapolis Royal 838,847 0 1,408,111 2,064,685 3,472,796Antigonish 2,755,582 150 5,083,821 6,738,405 11,822,226Berwick 0 0 0 0 0Bridgetown 953,688 0 4,088,351 915,234 5,003,585Bridgewater 6,046,210 0 11,631,797 15,837,620 27,469,417Clark's Harbour 0 0 0 0 0Digby 3,042,436 0 3,222,123 5,440,378 8,662,501Hantsport 770,617 2,346 3,063,854 1,176,561 4,240,415Kentville 4,313,594 0 6,205,433 9,098,711 15,304,144Lockeport 0 0 0 0 0Lunenburg 2,179,758 0 2,872,508 9,759,335 12,631,843Mahone Bay 744,983 0 3,284,289 906,000 4,190,289Middleton 1,263,834 0 1,293,934 2,554,912 3,848,846Mulgrave 355,867 0 1,319,422 3,583,303 4,902,725New Glasgow 8,019,550 504,689 10,414,770 16,376,313 26,791,083Oxford 762,413 0 1,143,413 2,465,356 3,608,769Parrsboro 1,025,470 0 1,025,817 2,331,425 3,357,242Pictou 553,851 0 3,213,593 3,749,416 6,963,009Port Hawkesbury 3,587,124 0 6,228,501 3,713,914 9,942,415Shelburne 1,077,713 0 4,733,523 1,201,792 5,935,315Springhill 2,567,317 0 5,073,200 10,084,363 15,157,563Stellarton 4,395,836 0 11,434,585 7,027,540 18,462,125Stewiacke 605,376 0 1,740,638 2,417,110 4,157,748Trenton 1,092,913 0 1,093,471 1,581,623 2,675,094Truro 7,935,927 0 9,486,239 17,889,312 27,375,551Westville 1,458,175 0 1,666,766 2,736,373 4,403,139Windsor 2,918,502 37,400 5,097,424 4,589,356 9,686,780Wolfville 3,272,546 0 3,745,246 5,662,170 9,407,416Yarmouth 4,764,078 0 5,204,078 14,880,822 20,084,900SubTotal $72,418,645 $544,585 $120,332,968 $165,239,729 $285,572,697

Grand Total $451,238,832 $1,309,612 $802,285,664 $1,122,460,347 $1,924,746,011

- Page 101 of 160 -

ELECTRIC UTILITIES

- Page 102 of 160 -

Non-Consolidated Statement of Financial Position of Electrical Operating Fund - Regionals and Municipalities FIR Schedule OFiscal Year: 2014/2015


Electric Operating

Fund


Receivables, Rates (Less


Due From Other Funds Other Inventories, at

costPrepaid

Expenses Total AssetsShort-Term Borrowings (Bank Loan)

Payables-Due To Other Funds Payables-Other Other Total

LiabilitiesOperating

Surplus

Municipality Guysborough 203,440 135,387 0 194,029 11,879 0 544,735 0 306,991 150,930 0 457,921 86,814SubTotal $203,440 $135,387 $0 $194,029 $11,879 $0 $544,735 $0 $306,991 $150,930 $0 $457,921 $86,814

- Page 103 of 160 -

Non-Consolidated Statement of Financial Position of Electrical Operating Fund - Regionals and Municipalities FIR Schedule OFiscal Year: 2014/2015

Current Year Amount

Total Liabilities + Operating

Surplus

Municipality Guysborough 544,735SubTotal $544,735

- Page 104 of 160 -

Non-Consolidated Statement of Financial Position of Electrical Operating Fund - Towns FIR Schedule OFiscal Year: 2014/2015


Electric Operating

Fund


Receivables, Rates (Less


Due From Other Funds Other Prepaid

ExpensesInventories, at

cost Total AssetsShort-Term Borrowings (Bank Loan)

Payables-Due To Other Funds Payables-Other Other Total

LiabilitiesOperating

Surplus

Town Antigonish 0 2,314,039 0 72,008 0 316,243 2,702,290 0 519,171 1,218,494 416,981 2,154,646 547,644Berwick 0 975,463 30,311 93,700 19,382 78,149 1,197,005 121,712 0 764,836 0 886,548 310,457Lunenburg 215,134 941,959 810 27,078 176 115,672 1,300,829 0 240,217 790,098 0 1,030,315 270,514Mahone Bay 550 390,862 72,078 9,679 146,957 81,638 701,764 0 128,578 0 241,833 370,411 331,353SubTotal $215,684 $4,622,323 $103,199 $202,465 $166,515 $591,702 $5,901,888 $121,712 $887,966 $2,773,428 $658,814 $4,441,920 $1,459,968

Grand Total $419,124 $4,757,710 $103,199 $396,494 $166,515 $603,581 $6,446,623 $121,712 $1,194,957 $2,924,358 $658,814 $4,899,841 $1,546,782

- Page 105 of 160 -

Non-Consolidated Statement of Financial Position of Electrical Operating Fund - Towns FIR Schedule OFiscal Year: 2014/2015

Current Year Amount

Total Liabilities + Operating

Surplus

Town Antigonish 2,702,290Berwick 1,197,005Lunenburg 1,300,829Mahone Bay 701,764SubTotal $5,901,888

Grand Total $6,446,623

- Page 106 of 160 -

Non-Consolidated Statement of Financial Activities of the Electric Operating Fund - Regionals and Municipalities FIR Schedule PFiscal Year: 2014/2015

Current Year Actual Amount Revenue Expenditures

Operating Non-Operating Operating

Domestic Service

Commercial Service General Service Street Lighting

Service Connections

And Other FeesOther Subtotal Interest Other Subtotal Total Revenue Power

PurchasedPower

Production

Municipality Guysborough 914,173 0 0 22,137 0 0 936,310 0 9,500 9,500 945,810 724,506 0SubTotal $914,173 $0 $0 $22,137 $0 $0 $936,310 $0 $9,500 $9,500 $945,810 $724,506 $0

- Page 107 of 160 -



Non-Operating

Substations Transmission And Distribution Administration Depreciation Taxes Other Subtotal Interest Principal Capital Out Of

Revenue Other Subtotal Total Expenditures

Municipality Guysborough 0 103,499 64,132 25,187 0 0 917,324 52 0 22,117 3,932 26,101 943,425SubTotal $0 $103,499 $64,132 $25,187 $0 $0 $917,324 $52 $0 $22,117 $3,932 $26,101 $943,425

- Page 108 of 160 -


Current Year Actual Amount Electric Operating Fund

Net RevenueSurplus (Deficit)

Beginning Of Year

Dividends Transfers To Other Funds



For Uarb Purposes


YearDividends Transfers To

Other FundsSurplus (Deficit)

End Of Year

Municipality Guysborough 2,385 84,429 0 0 86,814SubTotal $2,385 $84,429 $0 $0 $86,814

- Page 109 of 160 -

Non-Consolidated Statement of Financial Activities of the Electric Operating Fund - Towns FIR Schedule PFiscal Year: 2014/2015

Current Year Actual Amount Revenue Expenditures

Operating Non-Operating Operating

Domestic Service

Commercial Service General Service Street Lighting

Service Connections

And Other FeesOther Subtotal Interest Other Subtotal Total Revenue Power

PurchasedPower

Production

Town Antigonish 4,479,200 5,986,726 1,669,435 168,539 32,177 0 12,336,077 45,419 0 45,419 12,381,496 10,850,854 0Berwick 2,351,032 1,428,167 1,162,908 48,474 7,921 32,420 5,030,922 40,266 38,623 78,889 5,109,811 3,811,432 108,664Lunenburg 2,465,882 2,326,382 1,261,294 118,370 23,219 83,426 6,278,573 1,693 12,606 14,299 6,292,872 4,951,962 0Mahone Bay 953,378 69,731 778,993 71,414 3,095 9,671 1,886,282 0 12,000 12,000 1,898,282 1,527,749 0SubTotal $10,249,492 $9,811,006 $4,872,630 $406,797 $66,412 $125,517 $25,531,854 $87,378 $63,229 $150,607 $25,682,461 $21,141,997 $108,664

Grand Total $11,163,665 $9,811,006 $4,872,630 $428,934 $66,412 $125,517 $26,468,164 $87,378 $72,729 $160,107 $26,628,271 $21,866,503 $108,664

- Page 110 of 160 -



Non-Operating

Substations Transmission And Distribution Administration Depreciation Taxes Other Subtotal Interest Principal Capital Out Of

Revenue Other Subtotal Total Expenditures

Town Antigonish 8,431 79,236 606,900 221,517 3,341 354,730 12,125,009 0 0 0 17,821 17,821 12,142,830Berwick 0 413,330 268,893 205,345 0 0 4,807,664 20,515 76,094 0 0 96,609 4,904,273Lunenburg 26,991 270,295 578,102 187,529 0 0 6,014,879 57,429 100,000 0 0 157,429 6,172,308Mahone Bay 0 195,058 170,986 34,257 0 0 1,928,050 0 0 0 6,505 6,505 1,934,555SubTotal $35,422 $957,919 $1,624,881 $648,648 $3,341 $354,730 $24,875,602 $77,944 $176,094 $0 $24,326 $278,364 $25,153,966

Grand Total $35,422 $1,061,418 $1,689,013 $673,835 $3,341 $354,730 $25,792,926 $77,996 $176,094 $22,117 $28,258 $304,465 $26,097,391

- Page 111 of 160 -


Current Year Actual Amount Electric Operating Fund

Net RevenueSurplus (Deficit)

Beginning Of Year

Dividends Transfers To Other Funds



For Uarb Purposes


YearDividends Transfers To

Other FundsSurplus (Deficit)

End Of Year

Town Antigonish 238,666 598,978 0 290,000 547,644Berwick 205,538 195,919 91,000 0 310,457Lunenburg 120,564 176,450 0 26,500 270,514Mahone Bay -36,273 363,644 0 0 327,371SubTotal $528,495 $1,334,991 $91,000 $316,500 $1,455,986

Grand Total $530,880 $1,419,420 $91,000 $316,500 $1,542,800

- Page 112 of 160 -

Non-Consolidated Statement of Financial Position of the Electric Capital Fund - Regionals and Municipalities FIR Schedule QFiscal Year: 2014/2015

Current Year Amount Assets Liabilities Electric Capital Fund


Due From Other Funds

Utility Plant In Service Total Assets Payables-Due

To Other Funds Long-Term DebtAccumulated Allowance For Depreciation

Other Total Liabilities Fund Balance

Total Liabilities +

Fund BalanceMunicipality Guysborough 63,364 306,991 861,253 1,231,608 0 0 594,418 0 594,418 637,190 1,231,608

SubTotal $63,364 $306,991 $861,253 $1,231,608 $0 $0 $594,418 $0 $594,418 $637,190 $1,231,608

- Page 113 of 160 -

Non-Consolidated Statement of Financial Position of the Electric Capital Fund - Towns FIR Schedule QFiscal Year: 2014/2015

Current Year Amount Assets Liabilities Electric Capital Fund


Due From Other Funds

Utility Plant In Service Total Assets Payables-Due

To Other Funds Long-Term DebtAccumulated Allowance For Depreciation

Other Total Liabilities Fund Balance

Total Liabilities +

Fund BalanceTown Antigonish 1,560,622 0 7,002,694 8,563,316 0 0 3,798,950 7,252 3,806,202 4,757,110 8,563,312

Berwick 91,199 0 6,883,553 6,974,752 30,311 466,292 3,515,396 0 4,011,999 2,962,753 6,974,752Lunenburg 0 0 6,344,572 6,344,572 0 1,200,000 3,332,768 0 4,532,768 1,811,804 6,344,572Mahone Bay 120,991 5,857 1,351,251 1,478,099 0 0 566,308 0 566,308 911,790 1,478,098SubTotal $1,772,812 $5,857 $21,582,070 $23,360,739 $30,311 $1,666,292 $11,213,422 $7,252 $12,917,277 $10,443,457 $23,360,734

Grand Total $1,836,176 $312,848 $22,443,323 $24,592,347 $30,311 $1,666,292 $11,807,840 $7,252 $13,511,695 $11,080,647 $24,592,342

- Page 114 of 160 -

Reserve Funds

- Page 115 of 160 -

Non-Consolidated Statement of Financial Position of the Reserve Funds - Regionals and Municipalities FIR Schedule SFiscal Year: 2014/2015

Current Year Total Amount Assets Liabilities Fund Balance Liabilities + Fund Balance

Cash And Cash Equivalents Restricted Cash Receivables Other Financial

Assets Subtotal PayablesGas Tax Deferred Revenue

Other Liabilities Subtotal Fund Balance Liabilities + Fund Balance

Municipality Annapolis 6,448,163 0 1,168,026 0 7,616,189 1,101,570 0 0 1,101,570 6,514,619 7,616,189Antigonish 6,903,533 0 2,991,118 0 9,894,651 0 0 0 0 9,894,651 9,894,651Argyle 5,841,446 0 1,062,366 0 6,903,812 39,803 816,056 47,019 902,878 6,000,934 6,903,812Barrington 2,088,252 0 394,230 0 2,482,482 156,189 0 0 156,189 2,326,293 2,482,482Chester 3,208,704 3,622,440 984,347 0 7,815,491 0 0 2,999,988 2,999,988 4,815,503 7,815,491Clare 2,638,629 0 0 220,000 2,858,629 19,462 0 303,335 322,797 2,535,832 2,858,629Colchester 11,594,336 0 0 0 11,594,336 0 2,684,935 0 2,684,935 8,909,401 11,594,336Cumberland 7,874,191 0 656,188 0 8,530,379 0 0 0 0 8,530,379 8,530,379Digby 1,817,424 0 637,854 0 2,455,278 201,382 137,100 1,408,337 1,746,819 708,459 2,455,278East Hants 15,345,147 0 0 0 15,345,147 0 0 0 0 15,345,147 15,345,147Guysborough 7,645,580 956,118 6,806,218 478,474 15,886,390 48,545 0 0 48,545 15,837,845 15,886,390Inverness 8,048,228 0 5,846,204 0 13,894,432 200,334 0 0 200,334 13,694,098 13,894,432Kings 14,666,400 0 1,571,600 0 16,238,000 1,100,300 735,500 0 1,835,800 14,402,200 16,238,000Lunenburg 12,580,326 0 1,518,027 0 14,098,353 922,815 0 330,159 1,252,974 12,845,379 14,098,353Pictou 3,974,481 431,098 800,000 0 5,205,579 0 0 0 0 5,205,579 5,205,579Richmond 5,443,357 0 -828,922 0 4,614,435 0 0 0 0 4,614,435 4,614,435Shelburne 545,615 0 1,269,953 1,000,109 2,815,677 0 0 0 0 2,815,677 2,815,677St. Mary's 45,966 0 1,982,932 0 2,028,898 0 0 0 0 2,028,898 2,028,898Victoria 1,234,450 0 1,741,873 0 2,976,323 181,559 0 0 181,559 2,794,764 2,976,323West Hants 3,849,849 0 1,161,320 0 5,011,169 729,433 0 0 729,433 4,281,736 5,011,169Yarmouth 7,470,971 0 469,038 0 7,940,009 45,144 1,429,665 522,791 1,997,600 5,942,409 7,940,009SubTotal 129,265,048 5,009,656 30,232,372 1,698,583 166,205,659 4,746,536 5,803,256 5,611,629 16,161,421 150,044,238 166,205,659


CBRM 12,568,517 0 1,156,202 0 13,724,719 5,461,728 0 0 5,461,728 8,262,991 13,724,719HRM 24,875,000 0 168,860,771 0 193,735,771 0 0 80,000 80,000 193,655,771 193,735,771Region of Queens 11,135,072 0 790,941 263,514 12,189,527 135,307 0 0 135,307 12,054,220 12,189,527SubTotal 48,578,589 0 170,807,914 263,514 219,650,017 5,597,035 0 80,000 5,677,035 213,972,982 219,650,017

- Page 116 of 160 -

Non-Consolidated Statement of Financial Position of the Reserve Funds - Towns FIR Schedule SFiscal Year: 2014/2015

Current Year Total Amount Assets Liabilities Fund Balance Liabilities + Fund Balance

Cash And Cash Equivalents Restricted Cash Receivables Other Financial

Assets Subtotal PayablesGas Tax Deferred Revenue

Other Liabilities Subtotal Fund Balance Liabilities + Fund Balance

Town Amherst 3,121,401 0 0 0 3,121,401 0 0 0 0 3,121,401 3,121,401Annapolis Royal 933,206 0 29,992 0 963,198 18,035 0 0 18,035 945,163 963,198Antigonish 1,330,904 0 944,870 450,000 2,725,774 0 0 0 0 2,725,774 2,725,774Berwick 924,548 0 0 0 924,548 0 0 0 0 924,548 924,548Bridgetown 187,761 0 552,969 0 740,730 53,926 0 0 53,926 686,804 740,730Bridgewater 4,217,251 0 3,943,923 0 8,161,174 652,486 0 1,959,594 2,612,080 5,549,094 8,161,174Clark's Harbour 85,832 0 281,736 0 367,568 0 0 0 0 367,568 367,568Digby 1,882,302 0 871,639 0 2,753,941 404,875 0 0 404,875 2,349,066 2,753,941Hantsport 306,875 0 196,791 0 503,666 49,884 0 0 49,884 453,782 503,666Kentville 3,122,971 11,889,196 244,781 0 15,256,948 10,381 0 0 10,381 15,246,567 15,256,948Lockeport 99,127 0 0 99,420 198,547 0 0 38,753 38,753 159,794 198,547Lunenburg 2,103,428 0 586,669 0 2,690,097 51,361 0 0 51,361 2,638,736 2,690,097Mahone Bay 1,591,346 0 0 19,747 1,611,093 0 0 0 0 1,611,093 1,611,093Middleton 1,359,148 0 0 50,925 1,410,073 137,375 0 0 137,375 1,272,698 1,410,073Mulgrave 237,069 0 51,675 0 288,744 0 0 161,750 161,750 126,994 288,744New Glasgow 1,278,474 0 0 0 1,278,474 0 0 0 0 1,278,474 1,278,474Oxford 377,754 0 2,984 0 380,738 65,577 0 0 65,577 315,161 380,738Parrsboro 927,970 0 193,436 0 1,121,406 0 0 0 0 1,121,406 1,121,406Pictou 809,642 0 154,212 0 963,854 0 0 93,114 93,114 870,740 963,854Port Hawkesbury 2,283,250 0 0 0 2,283,250 0 0 0 0 2,283,250 2,283,250Shelburne 507,310 0 687,726 0 1,195,036 0 0 0 0 1,195,036 1,195,036Springhill 1,077,841 0 0 10,742 1,088,583 94,960 0 0 94,960 993,623 1,088,583Stellarton 3,307,985 0 250,335 0 3,558,320 0 0 0 0 3,558,320 3,558,320Stewiacke 494,854 0 26,586 0 521,440 50,000 0 0 50,000 471,440 521,440Trenton 664,644 0 0 0 664,644 0 0 0 0 664,644 664,644Truro 4,704,403 0 1,006,150 0 5,710,553 1,399,730 0 0 1,399,730 4,310,823 5,710,553Westville 127,512 0 33,283 0 160,795 0 0 0 0 160,795 160,795Windsor 3,423,255 0 382,234 0 3,805,489 25,943 0 0 25,943 3,779,546 3,805,489Wolfville 2,742,263 0 0 0 2,742,263 0 0 0 0 2,742,263 2,742,263Yarmouth 1,798,117 0 2,679,988 0 4,478,105 0 1,189,468 0 1,189,468 3,288,637 4,478,105SubTotal 46,028,443 11,889,196 13,121,979 630,834 71,670,452 3,014,533 1,189,468 2,253,211 6,457,212 65,213,240 71,670,452

Grand Total 223,872,080 16,898,852 214,162,265 2,592,931 457,526,128 13,358,104 6,992,724 7,944,840 28,295,668 429,230,460 457,526,128

- Page 117 of 160 -

Non-Consolidated Statement of Finanacial Activities of the Reserve Fund - Regionals and Municipalities FIR Schedule TFiscal Year: 2014/2015

Current Year Total Amount Revenue Financing And Transfers Change In Fund Balance


Ending Fund Balance

Interest Gas Tax Rebate Other Total RevenueTransfers From Own Reserves,

Funds and Agencies

Transfers To Own Reserves,

Funds and Agencies

Other Change In Fund Balance


Ending Fund Balance

Municipality Annapolis 57,607 738,430 0 796,037 947,961 -2,050,001 0 -306,003 6,820,622 6,514,619Antigonish 307,983 600,554 0 908,537 300,000 -457,968 20,000 770,569 9,124,082 9,894,651Argyle 130,480 91,225 0 221,705 303,200 -276,106 -84,378 164,421 5,836,513 6,000,934Barrington 16,841 312,378 0 329,219 416,459 0 -243,268 502,410 1,823,883 2,326,293Chester 77,688 557,978 14,369 650,035 1,704,829 -425,259 0 1,929,605 2,885,898 4,815,503Clare 19,387 564,323 0 583,710 1,053,500 -696,119 0 941,091 1,594,741 2,535,832Colchester 120,375 2,609,626 37,632 2,767,633 2,303,218 -7,219,642 0 -2,148,791 11,058,192 8,909,401Cumberland 77,752 802,564 4,300 884,616 844,793 -2,080,579 -15,223 -366,393 8,896,772 8,530,379Digby 12,636 841,584 0 854,220 61,848 -1,340,062 -110,360 -534,354 1,242,813 708,459East Hants 155,015 993,348 0 1,148,363 -201,422 1,408,734 0 2,355,675 12,989,472 15,345,147Guysborough 182,861 367,902 0 550,763 641,785 -2,546,375 0 -1,353,827 17,191,672 15,837,845Inverness 79,290 660,908 0 740,198 331,000 -875,482 0 195,716 13,498,382 13,694,098Kings 300,300 3,206,000 0 3,506,300 2,579,700 -4,584,500 0 1,501,500 12,900,700 14,402,200Lunenburg 57,898 1,229,852 66,234 1,353,984 796,645 -620,957 -234,584 1,295,088 11,550,291 12,845,379Pictou 31,311 964,232 296,028 1,291,571 1,461,741 -1,646,047 0 1,107,265 4,098,314 5,205,579Richmond 19,443 448,332 0 467,775 -1,417,266 120,569 0 -828,922 5,443,357 4,614,435Shelburne 13,518 229,725 54,268 297,511 40,248 -199,938 -59,693 78,128 2,737,549 2,815,677St. Mary's 1,975 135,384 0 137,359 1,681,326 -319,291 0 1,499,394 529,504 2,028,898Victoria 2,451 407,194 0 409,645 394,000 -631,896 0 171,749 2,623,015 2,794,764West Hants 35,536 588,582 0 624,118 -864,679 0 0 -240,561 4,522,297 4,281,736Yarmouth 141,413 0 37,145 178,558 720,726 -537,392 0 361,892 5,580,517 5,942,409SubTotal $1,841,760 $16,350,121 $509,976 $18,701,857 $14,099,612 -$24,978,311 -$727,506 $7,095,652 $142,948,586 $150,044,238


CBRM 93,601 6,303,626 40,537 6,437,764 1,392,933 -6,848,645 0 982,052 7,280,939 8,262,991HRM 9,386,850 23,807,120 13,741,277 46,935,247 29,710,980 -77,826,756 -250,000 -1,430,529 195,086,300 193,655,771Region of Queens 117,856 658,182 14,050 790,088 1,617,992 -1,596,086 0 811,994 11,242,226 12,054,220SubTotal $9,598,307 $30,768,928 $13,795,864 $54,163,099 $32,721,905 -$86,271,487 -$250,000 $363,517 $213,609,465 $213,972,982

- Page 118 of 160 -

Non-Consolidated Statement of Finanacial Activities of the Reserve Fund - Towns FIR Schedule TFiscal Year: 2014/2015

Current Year Total Amount Revenue Financing And Transfers Change In Fund Balance


Ending Fund Balance

Interest Gas Tax Rebate Other Total RevenueTransfers From Own Reserves,

Funds and Agencies

Transfers To Own Reserves,

Funds and Agencies

Other Change In Fund Balance


Ending Fund Balance

Town Amherst 937 669,274 95,965 766,176 637,275 -1,522,989 -85,350 -204,888 3,326,289 3,121,401Annapolis Royal 8,430 54,106 0 62,536 29,992 -18,035 0 74,493 870,670 945,163Antigonish 33,596 295,290 500 329,386 -342,290 0 0 -12,904 2,738,678 2,725,774Berwick 605 141,692 0 142,297 496,264 -317,797 0 320,764 603,784 924,548Bridgetown 2,646 60,211 16,600 79,457 302,100 -91,626 -626 289,305 397,499 686,804Bridgewater 30,587 652,212 47,625 730,424 520,433 -1,036,172 0 214,685 5,334,409 5,549,094Clark's Harbour 10,182 43,138 0 53,320 13,827 -67,798 0 -651 368,219 367,568Digby 19,102 169,536 0 188,638 1,265,154 -1,404,872 0 48,920 2,300,146 2,349,066Hantsport 64 91,300 29,721 121,085 0 -84,955 0 36,130 417,652 453,782Kentville 465,462 436,274 388,877 1,290,613 623,471 -1,552,313 -32,202 329,569 14,916,998 15,246,567Lockeport 0 39,724 0 39,724 3,833 -77,253 0 -33,696 193,490 159,794Lunenburg 22,906 191,772 27,740 242,418 1,153,896 -514,932 0 881,382 1,757,354 2,638,736Mahone Bay 152,691 73,329 146 226,166 293,192 -138,266 5,000 386,092 1,225,001 1,611,093Middleton 6,933 130,670 1,910 139,513 139,530 -426,965 -1,902 -149,824 1,422,522 1,272,698Mulgrave 347 52,714 39,329 92,390 0 -83,126 0 9,264 117,730 126,994New Glasgow 4,838 723,450 107,668 835,956 262,187 -965,178 0 132,965 1,145,509 1,278,474Oxford 0 86,634 2,984 89,618 0 -199,634 -43 -110,059 425,220 315,161Parrsboro 4,947 92,946 0 97,893 55,618 -133,123 0 20,388 1,101,018 1,121,406Pictou 2,794 210,362 0 213,156 -132,789 190,453 0 270,820 599,920 870,740Port Hawkesbury 31,321 232,142 0 263,463 128,967 -179,612 0 212,818 2,070,432 2,283,250Shelburne 12,630 120,574 7,740 140,944 340,551 -526,657 -29 -45,191 1,240,227 1,195,036Springhill 5,264 270,944 50,195 326,403 0 -162,196 0 164,207 829,416 993,623Stellarton 34,650 305,252 0 339,902 807,781 -1,227,776 0 -80,093 3,638,413 3,558,320Stewiacke 3,656 77,698 0 81,354 -50,000 0 0 31,354 440,086 471,440Trenton 2,633 161,064 21,333 185,030 24,339 -348,794 0 -139,425 804,069 664,644Truro 59,440 868,876 8,121 936,437 85,084 -2,356,181 0 -1,334,660 5,645,483 4,310,823Westville 1,497 209,590 0 211,087 0 -177,844 0 33,243 127,552 160,795Windsor 32,694 234,592 700 267,986 899,130 -1,015,730 -33,000 118,386 3,661,160 3,779,546Wolfville 22,881 154,706 50,223 227,810 973,700 -786,201 0 415,309 2,326,954 2,742,263Yarmouth 25,653 1,103 0 26,756 20,000 -391,946 -19,518 -364,708 3,653,345 3,288,637SubTotal $999,386 $6,851,175 $897,377 $8,747,938 $8,551,245 -$15,617,518 -$167,670 $1,513,995 $63,699,245 $65,213,240

Grand Total $12,439,453 $53,970,224 $15,203,217 $81,612,894 $55,372,762 -$126,867,316 -$1,145,176 $8,973,164 $420,257,296 $429,230,460

- Page 119 of 160 -

Debt Schedule

- Page 120 of 160 -

Statement of Debenture and Other Term Debt Issued - Regionals and Municipalities FIR Schedule UFiscal Year: 2014/2015

Calculation of ending balance Serial DebenturesGeneral - Including Debt Of 100% Owned Entities

Common Services


Cultural Buildings and

Facilities

Education Fire protection Garbage and Waste Collection

and Disposal

General Administrative

Hospital Care Industrial Parks Police Protection Public Health Public Transit / Water Transport

Recreational Facilities

Municipality Annapolis 0 0 0 0 0 0 0 0 0 0 0 0 750,000Antigonish 674,880 0 639,972 0 0 0 488,909 0 0 0 0 0 0 Argyle 0 0 0 0 0 0 0 0 0 0 0 0 0 Barrington 0 0 280,000 0 0 0 0 0 0 0 0 0 54,544Chester 0 3,530,000 0 0 0 4,028,264 128,000 0 0 0 0 0 163,330Clare 0 0 0 0 746,667 0 0 1,750,000 0 0 0 0 0 Colchester 0 0 0 0 707,215 400,000 0 2,737,177 0 0 0 0 14,016,683Cumberland 0 0 0 0 0 0 0 0 0 0 0 111,330 0 Digby 0 0 0 0 0 0 0 0 0 0 0 0 0 East Hants 42,858 0 20,750 0 345,877 1,697,195 6,658,440 878,786 3,088,338 0 0 0 3,010,691Guysborough 0 0 0 0 0 0 143,565 0 0 0 1,681,251 0 0 Inverness 0 0 0 0 0 0 0 0 0 0 0 0 0 Kings 0 0 0 0 0 1,380,100 807,800 0 0 0 989,900 0 0 Lunenburg 0 689,087 0 0 0 840,000 0 0 2,695,000 0 0 0 2,660,180Pictou 0 0 0 0 0 0 0 0 0 0 0 0 0 Richmond 0 0 0 0 0 840,000 633,330 0 0 0 0 0 0 Shelburne 0 0 0 0 28,400 0 0 0 0 0 0 0 0 St. Mary's 0 0 0 0 0 0 1,125,000 0 0 0 0 0 0 Victoria 237,019 0 0 0 0 0 0 0 0 0 117,000 0 0 West Hants 1,869,840 0 0 0 0 0 0 0 0 0 0 0 0 Yarmouth 0 0 0 0 0 0 2,400,000 0 0 0 0 0 0 SubTotal $2,824,597 $4,219,087 $940,722 $0 $1,828,159 $9,185,559 $12,385,044 $5,365,963 $5,783,338 $0 $2,788,151 $111,330 $20,655,428


CBRM 0 469,559 0 0 3,179,199 5,569,074 14,774,899 0 0 0 0 115,000 2,530,260HRM 106,339 1,246,709 1,184,001 11,370 13,373,756 10,454,096 24,767,249 0 0 1,021,047 0 22,117,767 51,358,612Region of Queens 0 0 0 0 0 978,114 0 0 0 0 0 0 3,187,899SubTotal $106,339 $1,716,268 $1,184,001 $11,370 $16,552,955 $17,001,284 $39,542,148 $0 $0 $1,021,047 $0 $22,232,767 $57,076,771

- Page 121 of 160 -

Statement of Debenture and Other Term Debt Issued - Regionals and Municipalities FIR Schedule UFiscal Year: 2014/2015

Calculation of ending balance Other Term DebtsWater General

Road Transport Sewage Collection and

Disposal

Social Welfare Common Services


Facilities

Garbage and Waste Collection

and Disposal


Industrial Parks Public Health Social Welfare

Municipality Annapolis 0 0 836,000 370,000 0 0 0 0 0 0 0 Antigonish 0 1,258,822 0 1,032,720 0 0 0 0 0 0 0 Argyle 0 885,819 0 0 0 0 0 0 0 0 0 Barrington 0 84,488 0 0 0 0 0 0 0 0 0 Chester 460,782 249,670 0 0 0 7,695 0 0 0 0 0 Clare 0 0 0 0 0 0 0 0 0 0 0 Colchester 0 4,012,588 0 56,000 0 0 0 0 0 0 0 Cumberland 0 357,320 7,215,308 0 0 0 0 0 0 0 0 Digby 0 990,000 0 0 0 0 0 0 0 0 0 East Hants 6,151,280 1,413,582 0 4,945,868 0 0 0 0 0 0 0 Guysborough 0 0 0 0 10,096 0 0 0 0 0 0 Inverness 0 600,000 0 850,000 0 0 0 0 0 35,959,328 0 Kings 382,400 4,264,200 534,200 555,900 0 0 0 0 0 3,336,700 413,200Lunenburg 0 3,640,000 0 0 0 0 0 0 0 0 0 Pictou 0 0 0 0 0 0 0 0 0 0 0 Richmond 344,815 331,000 0 0 0 0 747,056 0 0 0 10,576,888Shelburne 0 0 0 0 0 0 0 0 0 0 0 St. Mary's 0 0 0 0 0 0 0 0 0 0 0 Victoria 0 0 0 116,500 523,461 0 0 0 0 24,873,273 0 West Hants 0 991,999 0 0 0 0 0 0 0 0 0 Yarmouth 0 212,500 0 0 0 0 0 0 188,560 0 0 SubTotal $7,339,277 $19,291,988 $8,585,508 $7,926,988 $533,557 $7,695 $747,056 $0 $188,560 $64,169,301 $10,990,088


CBRM 36,865,391 5,392,892 0 47,888,496 0 0 0 0 0 0 0 HRM 86,718,139 65,940,033 0 166,045,000 0 263,562 0 2,000 0 0 0 Region of Queens 248,575 211,288 0 532,142 0 0 0 0 0 0 0 SubTotal $123,832,105 $71,544,213 $0 $214,465,638 $0 $263,562 $0 $2,000 $0 $0 $0

- Page 122 of 160 -

Statement of Debenture and Other Term Debt Issued - Towns FIR Schedule UFiscal Year: 2014/2015

Calculation of ending balance Serial DebenturesGeneral - Including Debt Of 100% Owned Entities

Common Services



Facilities

Fire protection Garbage and Waste Collection

and Disposal


Hospital Care Industrial Parks Police Protection Public Health Public Transit / Water Transport

Recreational Facilities

Road Transport

Town Amherst 0 0 215,732 0 0 0 0 0 0 0 0 1,940,570 2,238,969Annapolis Royal 0 0 0 0 0 0 0 0 0 0 0 0 0Antigonish 0 0 765,000 492,500 0 169,750 0 0 0 0 0 0 180,250Berwick 108,401 0 0 918,399 0 0 0 0 0 0 9,839 0 285,315Bridgetown 154,399 0 0 212,800 0 33,200 0 0 0 0 0 13,600 280,402Bridgewater 1,756,800 0 0 831,200 649,240 112,900 0 0 16,000 63,500 0 115,200 1,227,060Clark's Harbour 0 0 0 0 0 180,000 0 0 0 0 0 0 90,000Digby 0 0 0 0 50,000 0 0 0 0 0 0 0 394,308Hantsport 0 0 0 67,214 0 71,617 0 0 0 0 0 46,007 228,400Kentville 220,630 936,390 0 0 0 163,720 0 0 690,840 0 40,000 540,510 2,515,480Lockeport 0 162,811 0 6,702 0 51,332 0 0 0 0 0 0 70,133Lunenburg 31,200 8,139 0 170,394 50,000 150,675 0 0 0 0 0 36,271 446,043Mahone Bay 35,600 0 0 0 15,000 0 0 0 0 0 0 0 0Middleton 193,500 0 0 352,000 0 23,320 0 0 0 0 0 23,700 203,000Mulgrave 30,000 0 0 0 0 0 0 0 0 0 0 0 80,000New Glasgow 737,601 0 960,000 513,125 0 549,168 0 0 329,067 0 0 1,022,066 2,169,377Oxford 0 0 0 759,800 0 135,700 0 0 0 45,000 0 153,400 452,000Parrsboro 0 0 0 0 0 0 0 0 0 0 0 0 0Pictou 0 0 270,000 90,000 0 0 0 0 320,000 0 0 0 72,000Port Hawkesbury 0 112,500 0 0 0 0 0 0 0 0 0 3,048,660 279,325Shelburne 0 112,955 0 67,595 0 0 0 0 0 0 0 0 43,218Springhill 0 0 0 0 0 0 0 0 0 0 0 448,995 0Stellarton 0 0 0 900 0 36,820 0 3,740,000 9,138 0 0 0 168,300Stewiacke 0 0 0 0 0 0 0 0 0 0 0 0 651,770Trenton 0 140,000 0 0 0 0 0 0 0 0 0 332,500 109,600Truro 0 150,000 0 970,250 0 1,600,500 2,975,000 0 300,000 0 0 12,659,100 1,245,938Westville 0 0 0 0 0 0 0 0 0 0 0 0 618,143Windsor 0 0 0 0 0 538,600 0 0 0 0 0 2,690 3,164,983Wolfville 0 46,970 0 352,914 0 15,400 0 0 0 0 59,000 31,200 1,973,183Yarmouth 0 0 0 0 0 0 0 0 0 0 0 0 2,966,667SubTotal $3,268,131 $1,669,765 $2,210,732 $5,805,793 $764,240 $3,832,702 $2,975,000 $3,740,000 $1,665,045 $108,500 $108,839 $20,414,469 $22,153,864

Grand Total $3,268,131 $1,669,765 $2,210,732 $5,805,793 $764,240 $3,832,702 $2,975,000 $3,740,000 $1,665,045 $108,500 $108,839 $20,414,469 $22,153,864

- Page 123 of 160 -

Statement of Debenture and Other Term Debt Issued - Towns FIR Schedule UFiscal Year: 2014/2015

Calculation of ending balance Other Term DebtsWater Electric General

Sewage Collection and

Disposal

Sewage Treatment

Fire protection General Administrative

Police Protection Recreational Facilities

Road Transport Sewage Collection and

DisposalTown Amherst 3,878,295 0 441,623 0 0 0 0 0 0 0

Annapolis Royal 126,370 0 71,084 0 0 0 0 0 0 0Antigonish 0 0 1,920,000 0 0 0 0 0 0 0Berwick 469,478 0 0 466,292 0 0 0 0 0 0Bridgetown 16,000 0 1,272,586 0 0 33,520 0 0 255,856 0Bridgewater 260,500 0 2,972,900 0 0 0 0 0 0 0Clark's Harbour 0 0 0 0 0 38,850 0 14,450 6,450 2,750Digby 1,114,839 0 125,000 0 0 0 0 0 0 0Hantsport 280,926 0 1,194,803 0 0 0 0 0 15,051 0Kentville 600,160 0 1,787,400 0 0 0 0 0 0 0Lockeport 20,610 0 0 0 0 0 0 0 0 0Lunenburg 363,178 0 692,750 1,200,000 0 0 0 0 0 0Mahone Bay 0 0 593,000 0 137,500 0 0 0 93,500 30,000Middleton 1,784,597 0 30,100 0 0 0 0 0 0 0Mulgrave 0 0 14,750 0 0 0 0 0 0 22,900New Glasgow 1,212,535 0 1,877,941 0 54,380 35,664 45,028 0 687,657 0Oxford 0 0 381,000 0 0 0 0 0 0 0Parrsboro 0 0 0 0 0 0 0 0 0 0Pictou 2,063,059 0 1,227,100 0 0 78,108 0 0 0 0Port Hawkesbury 1,152,500 0 1,012,600 0 0 0 0 0 0 0Shelburne 0 0 1,155,455 0 0 0 0 0 0 0Springhill 1,180,232 0 2,035,150 0 0 0 0 0 0 0Stellarton 141,166 0 6,512,362 0 0 0 0 0 0 0Stewiacke 0 35,000 892,834 0 0 0 0 0 5,520 0Trenton 9,150 0 0 0 0 460 0 0 0 0Truro 0 0 1,550,312 0 0 28,666 0 0 0 0Westville 630,617 0 208,592 0 189,392 0 0 0 252,833 0Windsor 533,462 0 1,960,401 0 0 0 0 0 0 0Wolfville 73,200 0 472,700 0 0 0 0 0 0 0Yarmouth 0 0 0 0 0 0 0 0 0 0SubTotal $15,910,874 $35,000 $30,402,443 $1,666,292 $381,272 $215,268 $45,028 $14,450 $1,316,867 $55,650

Grand Total $15,910,874 $35,000 $30,402,443 $1,666,292 $381,272 $215,268 $45,028 $14,450 $1,316,867 $55,650

- Page 124 of 160 -

Villages and Fire Commissions

- Page 125 of 160 -

Village Statement of Operations Village ScheduleFiscal Year: 2015

Fire Commissions

INDICATOR_AMOUNTTaxes Grants in Lieu of

TaxesServices Provided to Other Governments Sales of Services Other Revenue from

Own Sources

Unconditional Transfers from Other

Governments

Conditional Transfers from Federal Government

Conditional Transfers from Provincial Government

Berwick 0 0 0 0 0 0 0 0Blandford 0 0 0 0 0 0 0 0Canning 199,859 1,682 0 0 500 0 0 0Canning District 0 0 0 0 0 0 0 0Chester Basin 0 0 0 0 0 0 0 0Dayspring 0 0 0 0 0 0 0 0Hubbards 0 0 0 0 0 0 0 0Kingston District 0 0 0 0 0 0 0 0New Ross 0 0 0 0 0 0 0 0West Shore Pt. 0 0 0 0 0 0 0 0Total $199,859 $1,682 $0 $0 $500 $0 $0 $0

Villages

INDICATOR_AMOUNTTaxes Grants in Lieu of

TaxesServices Provided to Other Governments Sales of Services Other Revenue from

Own Sources

Unconditional Transfers from Other

Governments

Conditional Transfers from Federal Government

Conditional Transfers from Provincial Government

Aylesford 88,270 203 0 1,250 6,401 0 0 7,600Baddeck 329,268 4,597 0 345,924 0 0 18,120 66,893Bible Hill 1,820,219 316,796 0 0 45,644 0 0 69,077Canning 131,936 0 0 0 77,790 0 0 0Chester 0 0 0 0 0 0 0 0Cornwallis Square 347,680 256,877 0 0 9,993 0 8,500 0Freeport 55,282 0 0 0 2,464 0 0 0Greenwood 382,210 116 0 0 37,738 0 0 0Havre Boucher 0 0 0 0 0 0 0 0Hebbville 0 0 0 0 0 0 0 0Kingston 1,153,816 4,125 0 147,732 34,786 0 0 0Lawrencetown 252,324 0 0 0 10,621 15,000 0 0New Minas 2,119,366 57,786 0 0 251,496 0 0 2,184Port Williams 569,696 296 0 0 7,357 0 0 0Pugwash 196,576 0 0 0 0 0 0 0River Hebert 10,786 0 0 0 0 0 0 0St. Peter's 228,907 0 0 169,529 5,500 1,213 0 0Tatamagouche 0 0 0 0 0 0 0 0Tiverton 0 0 0 0 0 0 0 0Westport 60,082 7,250 0 0 4,211 0 0 0Weymouth 44,462 106,152 0 0 48,950 0 0 0Total $7,790,880 $754,198 $0 $664,435 $542,951 $16,213 $26,620 $145,754

- Page 126 of 160 -

Village Statement of Operations Village Schedule Fiscal Year: 2015

Fire Commissions

INDICATOR_AMOUNT Other Transfers Other Revenue Total Revenue General Government Protective Services Transportation Environmental

Health Public Health

Berwick 0 0 0 0 0 0 0 0

Blandford 0 0 0 0 0 0 0 0

Canning 0 0 202,041 74,458 65,654 41,715 0 0

Canning District 0 0 0 0 0 0 0 0

Chester Basin 0 0 0 0 0 0 0 0

Dayspring 0 0 0 0 0 0 0 0

Hubbards 0 0 0 0 0 0 0 0

Kingston District 0 0 0 0 0 0 0 0

New Ross 0 0 0 0 0 0 0 0

West Shore Pt. 0 0 0 0 0 0 0 0

Total $0 $0 $202,041 $74,458 $65,654 $41,715 $0 $0

Villages

INDICATOR_AMOUNT Other Transfers Other Revenue TOTAL REVENUE General Government Protective Services Transportation Environmental

Health Public Health

Aylesford 0 0 103,724 14,206 0 54,088 0 0

Baddeck 0 385,714 1,150,516 90,906 0 5,701 237,411 0

Bible Hill 0 15,000 2,266,736 409,237 253,603 298,699 216,631 0

Canning 0 13,004 222,730 17,661 93,523 69,715 0 0

Chester 0 0 0 0 0 0 0 0

Cornwallis Square 0 0 623,050 49,082 278,329 13,303 0 0

Freeport 7,250 0 64,996 17,111 10,555 16,445 0 13,234

Greenwood 0 12,279 432,343 144,178 0 186,421 0 0

Havre Boucher 0 0 0 0 0 0 0 0

Hebbville 0 0 0 0 0 0 0 0

Kingston 48,335 0 1,388,794 223,011 0 214,189 294,084 0

Lawrencetown 4,069 1,947 283,961 34,289 70,569 73,535 64,889 0

New Minas 297,895 0 2,728,727 635,097 461,870 149,676 524,040 0

Port Williams 264,063 51,455 892,867 69,919 200,332 76,468 73,868 0

Pugwash 0 0 196,576 80,457 0 12,392 30,662 0

River Hebert 3,082 0 13,868 3,162 0 0 0 0

St. Peter's 0 10,733 415,882 94,355 86,939 59,526 123,162 0

Tatamagouche 0 0 0 0 0 0 0 0

Tiverton 0 0 0 0 0 0 0 0

Westport 0 0 71,543 24,269 12,974 8,752 0 0

Weymouth 0 0 199,564 23,126 35,092 18,263 0 23,471

Total $624,694 $490,132 $11,055,877 $1,930,066 $1,503,786 $1,257,173 $1,564,747 $36,705

- Page 127 of 160 -

Village Statement of Operations Village Schedule Fiscal Year: 2015

Fire Commissions

INDICATOR_AMOUNT Environmental Development

Recreation and Cultural Fiscal Services Total Expenditure Surplus or (Deficit) Total

Berwick 0 0 0 0 0 0

Blandford 0 0 0 0 0 0

Canning 0 0 0 181,827 20,214 202,041

Canning District 0 0 0 0 0 0

Chester Basin 0 0 0 0 0 0

Dayspring 0 0 0 0 0 0

Hubbards 0 0 0 0 0 0

Kingston District 0 0 0 0 0 0

New Ross 0 0 0 0 0 0

West Shore Pt. 0 0 0 0 0 0

Total $0 $0 $0 $181,827 $20,214 $202,041

Villages

INDICATOR_AMOUNT Environmental Development

Recreation and Cultural Fiscal Services Total Expenditure Surplus or (Deficit) Total

Aylesford 0 14,823 2,000 85,117 18,607 103,724

Baddeck 0 91,358 347,286 772,662 377,854 1,150,516

Bible Hill 0 379,206 865,697 2,423,073 -156,337 2,266,736

Canning 0 0 53,177 234,076 -11,346 222,730

Chester 0 0 0 0 0 0

Cornwallis Square 0 20,028 307,745 668,487 -45,437 623,050

Freeport 0 20,890 17,354 95,589 -30,593 64,996

Greenwood 0 24,104 40,000 394,703 37,640 432,343

Havre Boucher 0 0 0 0 0 0

Hebbville 0 0 0 0 0 0

Kingston 191,222 0 371,800 1,294,306 94,488 1,388,794

Lawrencetown 0 17,792 0 261,074 22,887 283,961

New Minas 0 485,535 382,815 2,639,033 89,694 2,728,727

Port Williams 0 98,600 53,035 572,222 320,645 892,867

Pugwash 11,013 32,366 0 166,890 29,686 196,576

River Hebert 0 12,561 187 15,910 -2,042 13,868

St. Peter's 0 0 82,629 446,611 -30,729 415,882

Tatamagouche 0 0 0 0 0 0

Tiverton 0 0 0 0 0 0

Westport 0 15,756 19,228 80,979 -9,436 71,543

Weymouth 0 0 195,233 295,185 -95,621 199,564

Total $202,235 $1,213,019 $2,738,186 $10,445,917 $609,960 $11,055,877

- Page 128 of 160 -

Village Balance Sheet Village ScheduleFiscal Year: 2015

Fire Commissions

INDICATOR_AMOUNT Cash Tax Receivables Other Receivables Tangible and Other Assets Total Assets Short Term

Borrowing Payables Other Operation Liabilities

Reserves and Allowances Surplus or (Deficit) Total Operating

LiabilitiesBerwick 0 0 0 0 0 0 0 0 0 0 0

Blandford 0 0 0 0 0 0 0 0 0 0 0

Canning 0 0 0 0 0 0 0 0 0 0 0

Canning District 0 0 0 0 0 0 0 0 0 0 0

Chester Basin 0 0 0 0 0 0 0 0 0 0 0

Dayspring 0 0 0 0 0 0 0 0 0 0 0

Hubbards 0 0 0 0 0 0 0 0 0 0 0

Kingston District 0 0 0 0 0 0 0 0 0 0 0

New Ross 0 0 0 0 0 0 0 0 0 0 0

West Shore Pt. 0 0 0 0 0 0 0 0 0 0 0

Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Villages

INDICATOR_AMOUNT Cash Tax Receivables Other Receivables Tangible and Other Assets Total Assets Short Term

Borrowing Payables Other Operation Liabilities

Reserves and Allowances Surplus or (Deficit) Total Operating

LiabilitiesAylesford 55,329 7,421 0 63,666 126,416 0 2,854 0 0 123,562 126,416

Baddeck 1,662,285 205,293 213,756 7,882,926 9,964,260 0 211,601 609,166 0 9,143,493 9,964,260

Bible Hill 425,596 70,810 0 3,673 500,079 0 239,709 19,093 0 241,277 500,079

Canning 19,839 7,170 19,672 0 46,681 0 3,804 0 0 42,877 46,681

Chester 0 0 0 0 0 0 0 0 0 0 0

Cornwallis Square 81,293 59,186 0 10,860 151,339 0 78,914 0 0 72,425 151,339

Freeport 145,766 15,369 0 68,180 229,315 0 6,980 31,500 0 190,835 229,315

Greenwood 156,717 11,480 0 0 168,197 0 5,198 3,225 0 159,774 168,197

Havre Boucher 0 0 0 0 0 0 0 0 0 0 0

Hebbville 0 0 0 0 0 0 0 0 0 0 0

Kingston 67,176 171,533 92,688 47,579 378,976 0 55,753 39,870 0 283,353 378,976

Lawrencetown 73,874 91,610 0 23,891 189,375 0 26,593 0 0 162,782 189,375

New Minas 903,205 147,016 148,090 46,290 1,244,601 0 459,463 0 0 785,138 1,244,601

Port Williams 543,902 0 37,425 63,167 644,494 0 42,370 34,675 0 567,449 644,494

Pugwash 157,683 0 13,680 1,125,870 1,297,233 0 2,395 0 0 1,294,838 1,297,233

River Hebert 12,202 5,947 0 357 18,506 0 500 0 0 18,006 18,506

St. Peter's 169,156 216,374 0 1,786,685 2,172,215 17,233 28,376 416,989 0 1,709,617 2,172,215

Tatamagouche 0 0 0 0 0 0 0 0 0 0 0

Tiverton 0 0 0 0 0 0 0 0 0 0 0

Westport 37,904 0 3,500 194,567 235,971 0 13,044 15,000 0 207,927 235,971

Weymouth 177,951 27,566 0 919,324 1,124,841 0 20,657 152,668 0 951,516 1,124,841Total $4,689,878 $1,036,775 $528,811 $12,237,035 $18,492,499 $17,233 $1,198,211 $1,322,186 $0 $15,954,869 $18,492,499

- Page 129 of 160 -

Village Balance Sheet Village ScheduleFiscal Year: 2015

Fire Commissions

INDICATOR_AMOUNT Fixed Assets Receivables Other Capital Assets Total Capital Assets Long Term Debt Other Capital Liabilities

Investment in Capital Assets Total

Berwick 0 0 0 0 0 0 0 0 Blandford 0 0 0 0 0 0 0 0 Canning 0 0 0 0 0 0 0 0 Canning District 0 0 0 0 0 0 0 0 Chester Basin 0 0 0 0 0 0 0 0 Dayspring 0 0 0 0 0 0 0 0 Hubbards 0 0 0 0 0 0 0 0 Kingston District 0 0 0 0 0 0 0 0 New Ross 0 0 0 0 0 0 0 0 West Shore Pt. 0 0 0 0 0 0 0 0 Total $0 $0 $0 $0 $0 $0 $0 $0

Villages

INDICATOR_AMOUNT Fixed Assets Receivables Other Capital Assets Total Capital Assets Long Term Debt Other Capital Liabilities

Investment in Capital Assets

Total Capital Liabilities

Aylesford 185,285 0 14,985 200,270 0 0 200,270 200,270Baddeck 0 0 0 0 0 0 0 0 Bible Hill 7,894,219 0 0 7,894,219 0 0 7,894,219 7,894,219Canning 748,913 0 75,265 824,178 39,036 155,224 629,918 824,178Chester 0 0 0 0 0 0 0 0 Cornwallis Square 2,457,720 0 0 2,457,720 100,000 0 2,357,720 2,457,720Freeport 0 0 0 0 0 0 0 0 Greenwood 649,941 0 0 649,941 0 39,895 610,046 649,941Havre Boucher 0 0 0 0 0 0 0 0 Hebbville 0 0 0 0 0 0 0 0 Kingston 4,078,152 160,000 0 4,238,152 64,000 159,013 4,015,139 4,238,152Lawrencetown 1,325,246 827 0 1,326,073 0 0 1,326,073 1,326,073New Minas 7,274,932 268,680 0 7,543,612 0 685,362 6,858,250 7,543,612Port Williams 2,673,382 109,417 0 2,782,799 135,000 108,819 2,538,980 2,782,799Pugwash 0 0 0 0 0 0 0 0 River Hebert 23,065 0 0 23,065 0 0 23,065 23,065St. Peter's 0 0 0 0 0 0 0 0 Tatamagouche 0 0 0 0 0 0 0 0 Tiverton 0 0 0 0 0 0 0 0 Westport 0 0 0 0 0 0 0 0 Weymouth 0 0 0 0 0 0 0 0 Total $27,310,855 $538,924 $90,250 $27,940,029 $338,036 $1,148,313 $26,453,680 $27,940,029

- Page 130 of 160 -

Village Water Utility Revenue and Expenditures Village ScheduleFiscal Year: 2015

Villages

INDICATOR_AMOUNT Domestic Commercial and Industrial Sales of Services Public Fire Protection Other Revenue Non-Operating Revenue Total Revenue Source of Supply Power, Pumping, Purification, Transmission, Distribution

Baddeck 0 0 0 0 0 0 0 0

Canning 202,235 0 93,523 3,480 0 299,238 26,996 49,250

Lawrencetown 143,759 0 67,569 0 1,298 212,626 0 82,982

New Minas 594,016 0 237,300 67,151 46,741 945,208 116,182 129,740

Port Williams 193,362 0 69,670 15,703 4,204 282,939 0 120,924

St. Peter's 0 0 0 0 0 0 0 0

Total $1,133,372 $0 $468,062 $86,334 $52,243 $1,740,011 $143,178 $382,896

- Page 131 of 160 -

Village Water Utility Revenue and Expenditures Village ScheduleFiscal Year: 2015

Villages

INDICATOR_AMOUNT Collection Admin and General Exp Depreciation Municipal Taxes Other Expenditures Capital Debt Charges Other Non-Operating Expenditures Total Expenditure Surplus or (Deficit) Total

Baddeck 0 0 0 0 0 0 0 0 0

Canning 0 106,290 0 0 0 72,078 254,614 44,624 299,238

Lawrencetown 48,860 47,229 0 0 10,399 0 189,470 23,156 212,626

New Minas 282,796 300,057 0 0 0 0 828,775 116,433 945,208

Port Williams 54,944 74,936 0 0 7,285 45,337 303,426 -20,487 282,939

St. Peter's 0 0 0 0 0 0 0 0 0

Total $386,600 $528,512 $0 $0 $17,684 $117,415 $1,576,285 $163,726 $1,740,011

- Page 132 of 160 -

Village Water Utility Operating Balance Sheet Village ScheduleFiscal Year: 2015

Villages

INDICATOR_AMOUNT Cash and Investments Accounts Receivables Other Inventories Etc. Total Bank Loans Accounts Payable Other Surplus or (Deficit) Total Expenditures

Baddeck 0 0 0 0 0 0 0 0 0

Canning 108,579 81,278 15,503 205,360 0 86,023 5,300 114,037 205,360

Lawrencetown 126,693 46,663 25,826 199,182 0 161,903 0 37,279 199,182

New Minas 0 577,741 14,262 592,003 60,581 10,353 0 521,069 592,003

Port Williams 128,049 14,593 7,381 150,023 0 324,744 0 -174,721 150,023

St. Peter's 0 0 0 0 0 0 0 0 0

Total $363,321 $720,275 $62,972 $1,146,568 $60,581 $583,023 $5,300 $497,664 $1,146,568

- Page 133 of 160 -

Village Water Utility Capital Balance Sheet Village ScheduleFiscal Year: 2015

Villages

INDICATOR_AMOUNT Utility Plant Cash and Investments Depreciation Fund Accounts Receivables Other Total Federal Government or its Agencies Provincial Government or its Agencies Other Debenture Debts

Baddeck 0 0 0 0 0 0 0 0 0

Canning 4,316,517 0 665,598 81,423 0 5,063,538 0 0 0

Lawrencetown 1,368,372 0 192,623 84,165 0 1,645,160 0 34,000 0

New Minas 10,877,915 105,724 1,333,606 86,454 0 12,403,699 0 0 0

Port Williams 3,197,007 0 277,642 0 0 3,474,649 0 18,000 0

St. Peter's 0 0 0 0 0 0 0 0 0

Total $19,759,811 $105,724 $2,469,469 $252,042 $0 $22,587,046 $0 $52,000 $0

- Page 134 of 160 -

Village Water Utility Capital Balance Sheet Village ScheduleFiscal Year: 2015

Villages

INDICATOR_AMOUNT Other Term Debt Temporary Loans Accounts Payable Other Liabilities Deferred Assistance Reserve for Depreciation Investment in Capital Assets Total Expenditures

Baddeck 0 0 0 0 0 0 0

Canning 55,112 0 0 3,509,475 0 1,498,951 5,063,538

Lawrencetown 0 0 0 0 721,668 889,492 1,645,160

New Minas 0 0 182,758 1,455,247 4,250,347 6,515,347 12,403,699

Port Williams 0 0 0 0 725,882 2,730,767 3,474,649

St. Peter's 0 0 0 0 0 0 0

Total $55,112 $0 $182,758 $4,964,722 $5,697,897 $11,634,557 $22,587,046

- Page 135 of 160 -

Municipal Homes Statement of Operations Fiscal Year: 2015

Municipalities

INDICATOR_AMOUNT Paying Patients Own Municipalities Other Government Sales of Service Other Revenues Total Revenues Operating Costs Capital Debt Charges Other Expenditures Surplus or (Deficit) Total

Kings 3,284,834 0 8,600,202 40,500 196,228 12,121,764 10,865,784 239,612 204,393 811,975 12,121,764Total $3,284,834 $0 $8,600,202 $40,500 $196,228 $12,121,764 $10,865,784 $239,612 $204,393 $811,975 $12,121,764

- Page 136 of 160 -

Municipal Homes Operating Balance Sheet Fiscal Year: 2015

Municipalities

INDICATOR_AMOUNT Cash and Investments Accounts Receivables Other Assets Total Assets Bank Loans Accounts Payable Other Liabilities Surplus or (Deficit) Total

Kings 0 0 0 0 0 0 0 0 0Total $0 $0 $0 $0 $0 $0 $0 $0 $0

- Page 137 of 160 -

Municipal Homes Capital Balance Sheet Fiscal Year: 2015

Municipalities

INDICATOR_AMOUNT Fixed Assets Cash and Investments Accounts Receivables Other Capital Assets Total Assets Term Debt Accounts Payable Other Capital Liabilities


Total

Kings 6,798,004 2,075,880 333,063 64,376 9,271,323 3,413,661 1,323,333 152,460 4,381,869 9,271,323Total $6,798,004 $2,075,880 $333,063 $64,376 $9,271,323 $3,413,661 $1,323,333 $152,460 $4,381,869 $9,271,323

- Page 138 of 160 -

Rehab Centers Statement of Operations Fiscal Year: 2015

MunicipalitiesINDICATOR_AMOUNT Nova Scotia Insurance

PlanProvince of Nova

ScotiaFederal Government Paying Patients Sales of Service Other Revenues Total Revenues General Operating

ExpensesDebt Charges Other Expenditures Total Expenditures Surplus or (Deficit) Total

Kings 143,167 24,454,645 71,436 4,145,607 0 58,597 28,873,452 28,944,760 0 0 28,944,760 -71,308 28,873,452Total $143,167 $24,454,645 $71,436 $4,145,607 $0 $58,597 $28,873,452 $28,944,760 $0 $0 $28,944,760 -$71,308 $28,873,452

- Page 139 of 160 -

Rehab Centers Operating Balance Sheet Fiscal Year: 2015

Municipalities

INDICATOR_AMOUNT Cash and Investments Accounts Receivables Other Assets Total Assets Bank Overdraft or Temporary Loans

Accounts Payable Other Liabilities Surplus or (Deficit) Total

Kings 1,217,282 2,699,536 303,008 4,219,826 0 1,616,501 2,897,438 -294,113 4,219,826Total $1,217,282 $2,699,536 $303,008 $4,219,826 $0 $1,616,501 $2,897,438 -$294,113 $4,219,826

- Page 140 of 160 -

Rehab Centers Capital Balance Sheet Fiscal Year: 2015

Municipalities



Total

Kings 3,537,830 1,034 113,263 34,203 3,686,330 1,026,240 0 2,579,728 80,362 3,686,330Total $3,537,830 $1,034 $113,263 $34,203 $3,686,330 $1,026,240 $0 $2,579,728 $80,362 $3,686,330

- Page 141 of 160 -

Cemeteries Statement of Operations Fiscal Year: 2015

Towns

INDICATOR_AMOUNT Sales of Service From Town Tax Levy Other Revenues Total Revenues Administration Maintenance Other Expenditures Total Expenditures Surplus or (Deficit) Total

Bridgewater 30,870 0 144,630 175,500 38,464 138,917 0 177,381 -1,881 175,500Hantsport 2,010 0 4,362 6,372 6,733 2,575 0 9,308 -2,936 6,372Lunenburg 20,067 0 56,398 76,465 5,151 71,314 0 76,465 0 76,465Mahone Bay 8,573 0 9,000 17,573 15,461 0 0 15,461 2,112 17,573Shelburne 275 0 23,484 23,759 2,665 17,079 0 19,744 4,015 23,759Total $61,795 $0 $237,874 $299,669 $68,474 $229,885 $0 $298,359 $1,310 $299,669

- Page 142 of 160 -

Cemeteries Balance Sheet Fiscal Year: 2015

Towns

INDICATOR_AMOUNT Cash and Investments Accounts Receivables Other Assets Total Assets Bank Overdraft Accounts Payable Other Liabilities Surplus or (Deficit) Total Land and Building Investment in Capital Assets

Bridgewater 0 1,639 83,983 85,622 0 6,444 357 78,821 85,622 0 0Hantsport 712 0 0 712 0 7,372 3,500 -10,160 712 42,591 42,591Lunenburg 5,783 0 0 5,783 0 4,124 1,659 0 5,783 12,301 12,301Mahone Bay 0 0 0 0 0 0 0 0 0 0 0Shelburne 11,670 621 132,541 144,832 0 25,942 80,690 38,200 144,832 6,529 6,529Total $18,165 $2,260 $216,524 $236,949 $0 $43,882 $86,206 $106,861 $236,949 $61,421 $61,421

- Page 143 of 160 -

Other Boards and Commissions Statement of Operations Fiscal Year: 2015

Other Boards

INDICATOR_AMOUNT From Town Tax Levy Transfers from Other Governments

Sales of Service Other Revenues Total Revenues Administration Maintenance Debt Charges Other Expenditures Surplus or (Deficit) Total

Bridgewater Museum Commission

0 65,427 7,477 181,995 254,899 241,191 10,957 1,993 0 758 254,899

Cumberland Joint Services Mgmt Authority

0 0 0 0 0 0 0 0 0 0 0

Digby Area Recreation Commission

0 619,196 133,037 38,736 790,969 497,954 175,041 10,324 0 107,650 790,969

Middleton Tourist Bureau

0 23,766 11 0 23,777 21,678 191 0 0 1,908 23,777

New Glasgow Scotia Rink Commission

0 0 0 62,600 62,600 0 31,600 31,000 0 0 62,600

Pictou Entertainment Centre

0 0 0 0 0 0 0 0 0 0 0

Richmond County Port Hawkesbury Joint Development Commission

788 0 0 0 788 300 159 0 329 0 788

Shelburne Centotaph Fund

0 0 18 0 18 0 0 0 0 18 18

Stellarton Memorial Rink Commission

0 89,502 97,459 122,757 309,718 131,895 177,823 0 0 0 309,718

Valley Regional Waste Resource Management Authority

0 7,162,627 1,963,700 867,898 9,994,225 441,026 8,754,608 0 903,589 -104,998 9,994,225

Total $788 $7,960,518 $2,201,702 $1,273,986 $11,436,994 $1,334,044 $9,150,379 $43,317 $903,918 $5,336 $11,436,994

- Page 144 of 160 -

Other Boards and Commissions Operating Balance Sheet Fiscal Year: 2015

Other Boards



100 39,701 4,117 43,918 0 22,051 0 21,867 43,918


0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0


4,862 102 0 4,964 0 877 0 4,087 4,964


0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0


0 1,213 0 1,213 0 1,213 0 0 1,213


22 0 10,833 10,855 0 965 0 9,890 10,855


0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0

Total $4,984 $41,016 $14,950 $60,950 $0 $25,106 $0 $35,844 $60,950

- Page 145 of 160 -

Other Boards and Commissions Capital Balance Sheet Fiscal Year: 2015

Other Boards

INDICATOR_AMOUNT Fixed Assets Cash Receivables Total Capital Assets Term Debt Accounts Payable Other Capital Liabilities


Total


0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0


1,474,791 100,397 21,060 1,596,248 302,054 57,345 225 1,236,624 1,596,248


0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0


298,574 0 658 299,232 0 0 0 299,232 299,232


0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0


5,494,485 719,308 1,053,851 7,267,644 2,480,552 1,052,790 10,992 3,723,310 7,267,644

Total $7,267,850 $819,705 $1,075,569 $9,163,124 $2,782,606 $1,110,135 $11,217 $5,259,166 $9,163,124

- Page 146 of 160 -

Housing Corporation Statement of Operations Fiscal Year: 2015

Housing Corporations

INDICATOR_AMOUNT Paying Patients or Rentals

Transfers from Other Governments

Other Revenues Total Revenues Operating Costs Debt Charges Other Expenditures Surplus or (Deficit) Total

Alderwood 1,143,042 7,067,755 158,312 8,369,109 6,317,144 1,276,345 1,097,566 -321,946 8,369,109Annapolis County 0 0 0 0 0 0 0 0 0Bay Side 0 0 0 0 0 0 0 0 0Braemore 328,143 18,382,530 394,665 19,105,338 19,498,807 70,576 152,966 -617,011 19,105,338Canso Seaside Manor 1,617,268 0 95,642 1,712,910 1,575,311 71,052 77,125 -10,578 1,712,910Cumberland Senior Care Corp

1,485,445 4,649,851 110,381 6,245,677 5,820,897 164,989 178,693 81,098 6,245,677

Digby Municipal 1,839,161 8,189,968 221,190 10,250,319 8,005,816 1,257,267 1,289,146 -301,910 10,250,319Glen Haven Manor 3,492,713 11,613,706 327,411 15,433,830 14,970,668 226,082 237,015 65 15,433,830Hants Co. Residence for Sr. Citizens

8,688,266 261,770 43,678 8,993,714 8,367,519 72,175 321,832 232,188 8,993,714

Highland Manor 283,513 1,922,501 3,023 2,209,037 2,241,728 0 0 -32,691 2,209,037Inverness Municipal 14,578,470 0 33,352 14,611,822 12,172,325 1,687,656 1,800,760 -1,048,919 14,611,822LaHave Manor 5,331,742 142,642 905,255 6,379,639 5,863,907 31,007 193,530 291,195 6,379,639Lunenburg Home for Special Care

2,550,182 9,010,782 44,317 11,605,281 10,551,115 287,058 566,141 200,967 11,605,281

Milford Haven 4,060,340 68,986 88,347 4,217,673 4,061,533 127,000 0 29,140 4,217,673Nakile Housing 486,321 2,575,980 154,651 3,216,952 3,201,849 103,814 32,360 -121,071 3,216,952Queens Home for Special Care

4,677,640 395,054 134,095 5,206,789 5,232,642 0 34,657 -60,510 5,206,789

R.K. MacDonald Nursing Home

12,165,676 258,701 149,746 12,574,123 11,373,163 467,294 861,474 -127,808 12,574,123

Richmond Housing 7,539,955 0 3,394 7,543,349 6,538,403 482,041 652,710 -129,805 7,543,349Riverton Guest Home 0 0 0 0 0 0 0 0 0Roseway Manor 5,393,000 168,250 28,968 5,590,218 5,412,255 142,045 5,000 30,918 5,590,218Seaview Manor 0 0 0 0 0 0 0 0 0Sunset Services 0 0 0 0 0 0 0 0 0Villa Acadienne 6,870,323 0 123,809 6,994,132 6,667,175 76,555 87,782 162,620 6,994,132Total $82,531,200 $64,708,476 $3,020,236 $150,259,912 $137,872,257 $6,542,956 $7,588,757 -$1,744,058 $150,259,912

- Page 147 of 160 -

Housing Corporation Operating Balance Sheet Fiscal Year: 2015



Alderwood 0 0 0 0 0 0 0 0 0Annapolis County 0 0 0 0 0 0 0 0 0Bay Side 0 0 0 0 0 0 0 0 0Braemore 0 0 0 0 0 0 0 0 0Canso Seaside Manor 50,576 73,181 13,927 137,684 0 58,894 151,411 -72,621 137,684Cumberland Senior Care Corp

0 0 0 0 0 0 0 0 0

Digby Municipal 0 0 0 0 0 0 0 0 0Glen Haven Manor 0 0 0 0 0 0 0 0 0Hants Co. Residence for Sr. Citizens

1,253,358 676,887 57,851 1,988,096 0 1,091,826 204,723 691,547 1,988,096

Highland Manor 124,661 75,479 20,780 220,920 0 196,169 0 24,751 220,920Inverness Municipal 0 0 0 0 0 0 0 0 0LaHave Manor 0 0 0 0 0 0 0 0 0Lunenburg Home for Special Care

0 0 0 0 0 0 0 0 0

Milford Haven 133,930 540,227 90,849 765,006 0 845,196 52,289 -132,479 765,006Nakile Housing 0 0 0 0 0 0 0 0 0Queens Home for Special Care

0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0

Richmond Housing 0 0 0 0 0 0 0 0 0Riverton Guest Home 0 0 0 0 0 0 0 0 0Roseway Manor 195,868 235,744 24,050 455,662 285,714 345,981 12,634 -188,667 455,662Seaview Manor 0 0 0 0 0 0 0 0 0Sunset Services 0 0 0 0 0 0 0 0 0Villa Acadienne 553,630 136,358 48,900 738,888 0 488,950 252,033 -2,095 738,888Total $2,312,023 $1,737,876 $256,357 $4,306,256 $285,714 $3,027,016 $673,090 $320,436 $4,306,256

- Page 148 of 160 -

Housing Corporation Capital Balance Sheet Fiscal Year: 2015




Total

Alderwood 22,280,819 2,203,690 160,559 210,752 24,855,820 24,873,273 251,063 1,223,168 -1,491,684 24,855,820Annapolis County 0 0 0 0 0 0 0 0 0 0Bay Side 0 0 0 0 0 0 0 0 0 0Braemore 2,920,598 813,805 540,156 384,066 4,658,625 1,042,839 1,753,746 1,184,813 677,227 4,658,625Canso Seaside Manor 987,938 6,821 29,834 0 1,024,593 411,447 0 0 613,146 1,024,593Cumberland Senior Care Corp

3,597,550 1,522,832 181,338 0 5,301,720 3,075,308 680,490 504,041 1,041,881 5,301,720

Digby Municipal 24,984,692 4,432,921 286,839 33,323 29,737,775 27,823,899 890,492 1,149,138 -125,754 29,737,775Glen Haven Manor 6,524,545 2,217,069 207,044 83,645 9,032,303 1,298,676 1,739,965 391,398 5,602,264 9,032,303Hants Co. Residence for Sr. Citizens

4,801,674 129,793 0 0 4,931,467 1,941,641 0 0 2,989,826 4,931,467

Highland Manor 1,110,756 48,901 0 0 1,159,657 117,000 0 0 1,042,657 1,159,657Inverness Municipal 34,594,313 4,836,150 513,417 138,587 40,082,467 35,959,328 1,481,557 816,636 1,824,946 40,082,467LaHave Manor 2,396,298 298,920 434,598 20,504 3,150,320 577,044 381,806 682,739 1,508,731 3,150,320Lunenburg Home for Special Care

9,413,260 1,603,750 446,077 113,798 11,576,885 6,132,847 1,198,918 414,942 3,830,178 11,576,885

Milford Haven 191,444 93,200 0 8,100 292,744 1,279,900 0 0 -987,156 292,744Nakile Housing 9,666,580 239,154 118,917 32,253 10,056,904 7,902,784 614,904 266,884 1,272,332 10,056,904Queens Home for Special Care

1,994,141 33,231 217,996 48,862 2,294,230 132,029 568,693 673,570 919,938 2,294,230


11,866,037 1,991,452 423,248 49,544 14,330,281 10,233,628 1,176,623 1,178,194 1,741,836 14,330,281

Richmond Housing 9,454,741 317,121 195,137 30,393 9,997,392 10,576,888 1,131,147 96,939 -1,807,582 9,997,392Riverton Guest Home 0 0 0 0 0 0 0 0 0 0Roseway Manor 4,834,540 0 0 0 4,834,540 976,695 0 0 3,857,845 4,834,540Seaview Manor 0 0 0 0 0 0 0 0 0 0Sunset Services 0 0 0 0 0 0 0 0 0 0Villa Acadienne 1,420,269 0 65,238 1 1,485,508 1,160,498 0 0 325,010 1,485,508Total $153,040,195 $20,788,810 $3,820,398 $1,153,828 $178,803,231 $135,515,724 $11,869,404 $8,582,462 $22,835,641 $178,803,231

- Page 149 of 160 -

Regional Libraries Statement of Operations Fiscal Year: 2015

Regional Libraries

INDICATOR_AMOUNT From Town Tax Levy Transfers from Other Governments

Sales of Service Other Revenues Total Revenues Administration Maintenance Debt Charges Other Expenditures Surplus or (Deficit) Total

Annapolis Valley Regional Library

647,230 1,748,500 0 145,167 2,540,897 2,177,167 54,812 0 0 308,918 2,540,897

Cape Breton Regional Library

706,900 1,930,400 0 228,606 2,865,906 2,410,812 37,113 0 308,053 109,928 2,865,906

Colchester - East Hants Regional Library

468,599 1,284,900 0 102,104 1,855,603 1,679,430 13,988 0 0 162,185 1,855,603

Cumberland Regional Library

208,740 550,000 0 119,284 878,024 837,569 11,808 0 0 28,647 878,024

Eastern Counties Regional Library

231,900 734,700 0 105,180 1,071,780 921,866 4,884 0 0 145,030 1,071,780

Halifax Regional Library 17,894,981 4,916,000 0 1,500,235 24,311,216 22,726,465 547,794 0 1,070,982 -34,025 24,311,216Pictou Regional Library 510,193 1,124,900 0 274,063 1,909,156 1,895,297 10,361 1,855 0 1,643 1,909,156South Shore Regional Library

381,298 1,002,900 0 108,562 1,492,760 1,483,497 0 0 0 9,263 1,492,760

Western Counties Regional Library

373,500 1,120,300 0 196,959 1,690,759 1,613,035 18,874 6,246 0 52,604 1,690,759

Total $21,423,341 $14,412,600 $0 $2,780,160 $38,616,101 $35,745,138 $699,634 $8,101 $1,379,035 $784,193 $38,616,101

- Page 150 of 160 -

Regional Libraries Operating Balance Sheet Fiscal Year: 2015

Regional Libraries



751,726 58,335 36,073 846,134 0 92,851 35,966 717,317 846,134


0 0 0 0 0 0 0 0 0


61,608 115,234 3,404 180,246 0 34,160 0 146,086 180,246


64,963 11,718 20,075 96,756 0 19,555 0 77,201 96,756


176,154 15,976 0 192,130 0 110,356 85,118 -4,344 191,130

Halifax Regional Library

0 0 0 0 0 0 0 0 0

Pictou Regional Library

0 0 0 0 0 0 0 0 0

South Shore Regional Library

232,681 24,174 13,306 270,161 0 159,323 58,256 52,582 270,161


638,993 35,185 9,354 683,532 0 21,081 80,704 581,747 683,532

Total $1,926,125 $260,622 $82,212 $2,268,959 $0 $437,326 $260,044 $1,570,589 $2,267,959

- Page 151 of 160 -

Regional Libraries Capital Balance Sheet Fiscal Year: 2015

Regional Libraries



Total


770,228 0 12,639 0 782,867 0 0 0 782,867 782,867


472,347 1,832,778 19,501 861,259 3,185,885 0 129,536 23,687 3,032,662 3,185,885


658,571 0 0 0 658,571 0 0 0 658,571 658,571


0 0 0 0 0 0 0 0 0 0


216,618 30,585 0 0 247,203 0 0 0 247,203 247,203

Halifax Regional Library 411,631 5,175 4,402,112 45,847 4,864,765 0 2,209,078 2,640,900 14,787 4,864,765Pictou Regional Library 300,903 152,159 47,540 10,543 511,145 62,019 197,767 118,335 133,024 511,145South Shore Regional Library

947,522 0 0 0 947,522 0 0 0 947,522 947,522


58,603 0 0 0 58,603 0 0 0 58,603 58,603

Total $3,836,423 $2,020,697 $4,481,792 $917,649 $11,256,561 $62,019 $2,536,381 $2,782,922 $5,875,239 $11,256,561

- Page 152 of 160 -

Joint Expenditure Boards Statement of Operations Fiscal Year: 2015

Joint Expenditure BoardsINDICATOR_AMOUNT Other Revenues

from Own SourcesUnconditional Transfers from

Other Governments

Conditional Transfers from

Federal Government

Conditional Transfers from


Total Revenue General Government

Annapolis 0 0 0 0 0 0Digby 0 0 0 0 0 0Hants West 0 0 0 0 0 0Shelburne 0 0 0 0 0 0Total $0 $0 $0 $0 $0 $0

- Page 153 of 160 -

Joint Expenditure Boards Statement of Operations Fiscal Year: 2015

Joint Expenditure BoardsINDICATOR_AMOUNT Law Enforcement Corrections Other Protection Garbage and Waste

Collection and Disposal

Transfers from Own Reserves and

Agencies

Total Expenditure Surplus or (Deficit) Total

Annapolis 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0Hants West 0 0 0 0 0 0 0 0Shelburne 0 0 0 0 0 0 0 0Total $0 $0 $0 $0 $0 $0 $0 $0

- - Page 154 of 160 -

Joint Expenditure Boards Balance Sheet Fiscal Year: 2015

Joint Expenditure BoardsINDICATOR_AMOUNT Fixed Assets Accounts

ReceivablesOther Capital Assets Total Capital Assets Accounts Payable Debentures -

FederalDebentures -

ProvincialOther Debentures Investment in

Capital AssetsTotal Liabilities

Annapolis 0 0 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0 0 0Hants West 0 0 0 0 0 0 0 0 0 0Shelburne 0 0 0 0 0 0 0 0 0 0Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

- Page 155 of 160 -

Joint Expenditure Boards Balance Sheet Joint Expenditure Boards Balance SheetFiscal Year: Fiscal Year: 2015

Joint Expenditure BoardsINDICATOR_AMOUNT Cash on Hand Receivables Other Operating

AssetsTotal Operating

AssetsShort Term Borrowing

Payables Other Liabilities Reserves Surplus or (Deficit) Total

Annapolis 0 0 0 0 0 0 0 0 0 0Digby 0 0 0 0 0 0 0 0 0 0Hants West 0 0 0 0 0 0 0 0 0 0Shelburne 0 0 0 0 0 0 0 0 0 0Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

- Page 156 of - Page 156 of 160 -

Planning Commissions Statement of Operations Fiscal Year: 2015

Planning Commissions

INDICATOR_AMOUNT Environmental Health Revenue

Other Revenues from Own Sources

Conditional Transfers - Federal

Conditional Transfers - Provincial

Conditional Transfers - Local Government

Total Revenue Environmental Health Expenditure

Environmental Development Expenditure

Fiscal Services Total Expenditure Surplus or (Deficit) Total

Annapolis - District Planning

0 0 0 0 0 0 0 0 0 0 0 0

Lunenburg - District Planning

0 0 0 0 0 0 0 0 0 0 0 0

Pictou - District Planning 0 0 0 0 0 0 0 0 0 0 0 0Pictou - Pollution Abatement

0 0 0 0 0 0 0 0 0 0 0 0

Pictou - Solid Waste Mgmt.

0 0 0 0 0 0 0 0 0 0 0 0

Rural Cape Breton Planning

0 0 0 0 0 0 0 0 0 0 0 0

Windsor - West Hants - Committee

0 0 0 0 0 0 0 0 0 0 0 0

Yarmouth - Argyle - Barrington

0 0 0 0 0 0 0 0 0 0 0 0

Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

- Page 157 of 160 -

Planning Commissions Operating Balance Sheet Fiscal Year: 2015


INDICATOR_AMOUNT Cash and Investments Accounts Receivables Other Assets Total Assets Short Term Borrowing Accounts Payable Other Liabilities Surplus or (Deficit) Total


0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0

Pictou - District Planning 0 0 0 0 0 0 0 0 0Pictou - Pollution Abatement

0 0 0 0 0 0 0 0 0

Pictou - Solid Waste Mgmt.

0 0 0 0 0 0 0 0 0

Rural Cape Breton Planning

0 0 0 0 0 0 0 0 0

Windsor - West Hants - Committee

0 0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0 0

Total $0 $0 $0 $0 $0 $0 $0 $0 $0

- Page 158 of 160 -

Planning Commissions Capital Balance Sheet Fiscal Year: 2015


INDICATOR_AMOUNT Cash Receivables Fixed Assets Other Capital Assets Total Capital Assets Other Capital Liabilities


Total


0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0

Pictou - District Planning 0 0 0 0 0 0 0 0Pictou - Pollution Abatement

0 0 0 0 0 0 0 0

Pictou - Solid Waste Mgmt. 0 0 0 0 0 0 0 0Rural Cape Breton Planning 0 0 0 0 0 0 0 0Windsor - West Hants - Committee

0 0 0 0 0 0 0 0


0 0 0 0 0 0 0 0

Total $0 $0 $0 $0 $0 $0 $0 $0

- Page 159 of 160 -

End of the Annual Report of

MUNICIPALSTATISTICS

for the fiscal year endedMarch 31, 2015

STATISTICS MUNICIPAL - novascotia.ca · The Department of Municipal Affairs (DMA) takes pleasure in...

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