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2022-01-28 Special
Clar*wn Special General Government Committee Post -Meeting Agenda Date: January 28, 2022 Time: 9:30 AM Location: Council Members (in Chambers or MS Teams) I Members of the Public (MS Teams) Inquiries & Accommodations: For inquiries about this agenda, or to make arrangements for accessibility accommodations for persons attending, please contact: Lindsey Patenaude, Committee Coordinator, at 905-623-3379, ext. 2106 or by email at Iatenaude@clarington.net. Alternate Format: If this information is required in an alternate format, please contact the Accessibility Coordinator, at 905-623-3379 ext. 2131. AudioNideo Record: The Municipality of Clarington makes an audio and/or video record of General Government Committee meetings. If you make a delegation or presentation at a General Government Committee meeting, the Municipality will be recording you and will make the recording public by on the Municipality's website, www.clarington.net/calendar Noon Recess: Please be advised that, as per the Municipality of Clarington's Procedural By-law, this meeting will recess at 12:00 noon, for a one hour lunch break, unless otherwise determined by the Committee. Cell Phones: Please ensure all cell phones, mobile and other electronic devices are turned off or placed on non -audible mode during the meeting. Copies of Reports are available at www.clarington.net/archive *Late Item added or a change to an existing item after the Agenda was published. Pages 1. Call to Order 2. Land Acknowledgement Statement 3. Declaration of Interest 4. Presentations/Delegations 4.1. Presentation from Trevor Pinn, Director of Financial Services, Regarding 4 the 2022 Operating and Capital Budget 4.2. Delegation by Judy Hagerman, Vice Chair, Clarington Public Library 70 Board, Regarding the 2022 Operating and Capital Budget 4.3. Delegation by David Penney, Kristin VanDyk, Veronica Vargas, and 84 Julieta Cortes, Bowmanville Older Adults Association, Regarding the 2022 Operating and Capital Budget 4.4. Delegation by Dionne Powlenzuk, Executive Director and Amy 105 Shackleton, Board President, Visual Arts Centre, Regarding the 2022 Operating and Capital Budget 4.5. Delegation by Veronica Breen, Coordinator, Clarington Youth Centres and Patti Harrington, Finance Manager, John Howard Society of Durham, Regarding the 2022 Operating and Capital Budget 4.6. Delegation by James Meloche, CEO and Melissa Rudan, Lead of Community Capital Development, Community Care Durham, Regarding the 2022 Operating and Capital Budget 4.7. Delegation by Theresa Vanhaverbeke, Newcastle CIP, Regarding 130 Newcastle Streetscape (Correspondence Attached) Link to the Newcastle King Avenue Revitalization Streetscape Master Plan and Implementation Strategy 4.8. Delegation by Victor Suppan, Chair, Clarington Heritage Committee, Regarding Heritage Incentive Budget Increase *5. Communications *5.1. David Crome, Regarding 2022 Budget and Greenhouse Gas Emissions 131 Reductions Page 2 6. Staff Reports 6.1. FSD-007-22 2022 External Agency Requests 136 Adjournment Page 3 is}'• r ;� rT.^.i! +�:�,�"•, �e V �•+ -'a" ,x'•fY It�� �r•�s`� � l��' -i :•�.,: y'7� .•�� rye• ~r^�;� .a�•�i•: 2022 ue Ciet Overview Education Session •..I' A '•R- rrh. i W . 1 i° �, � ;yew ,� 1••�.��, r' Japuary 28, 2022 Presented by Trevor Pinn, — Director of Financial Seri .. �.r .•r�y ��1.`;� it ���' 1._. ., �.* A[+.� 'Yl I .� CPA, i ices..4, The Municipality of Clarington is situated within the traditional and treaty territory of the Mississaugas and Chippewas of the Anishinabeg, known today as the Williams Treaties First Nations. Our work on these lands acknowledges their resilience and their longstanding contributions to the area now known as the Municipality of Clarington. Page 5 Agenda • External Factors Impacting Budget • Historical Trends • BMA Comparative Review • Citizen Engagement • Asset Management • Reserve and Reserve Funds • Long-term Debt Management • 2021 Departmental Budgets • External Agencies and Related Organizations Page 6 External Factors • COVID-19 Economic Recovery • Inflation is expected to be close to 5% in first half of 2022 reducing to 3% by end of 2022 (Bank of Canada) • Assessment impacts • Reassessment on hold until at least 2024 • Reassessment date is not known Page 7 r 2022 Growth and Tax Levy • 1 % _ $653,685 Allocation of Property Taxes • 1 % on an average household is $15.44 • Average assessed value of home for Clarington for 2022 budget is $393,443 • Taxable growth in 2021 = $ • Provides new revenue of approximately $1,426,026 • 2021 Municipal Levy = $65,368,552 • 2022 Levy target before growth = $607328, 374 • 2022 Levy target with growth = $6177541400 • Page 8( h-ff so ISLqM 18,000,000,000 16,000,000,000 14,000,000,000 12,000,000,000 10,000,000,000 8,000,000,000 6,000,000,000 4,000,000,000 2,000,000,000 Historical Assessment 2013 to 2022 2011 2012 2013 2014 2015 2016 2017 ■ Residential ■ Non -Residential Page 9 M M 2018 2019 2020 2021 2022 L7,=171 51 =4;w",, FRI ■ :if[: GTE i rITA7,—c"�� Local Budget Increase asa% 5.00% 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Local Budget Increase 4.44% 2.35% 2.97% 3.80% 3.75% 3.75% 3.74% 3.65% 3.89% 3.15% 2.93% 2.20% 2.00% 2.50% 3.74% Municipal Capital Support $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 Tax Support for Capital Budget 2013 to 2022 2013 2014 2015 2016 2019 2020 2021 2022 • Page 11( h-ff so Istqm Municipal Capital Costs $ 35,000,000 $ 30,000,000 $ 25,000,000 $ 20,000,000 $ 15,000,000 $ 10,000,000 $ 5,000,000 2018 Municipal Capital Costs 2018 to 2022 2019 Total Capital Costs 2020 Levy Support 2021 2022 • Page 12( h-ff so ISCAM 2021 BMA Study • Clarington participates in the annual study by BMA Management Consulting Inc. • Final study has been provided to Council • Provides a valuable tool for comparing Clarington with other municipalities independently 0 Page 13(bl-11119"M Socio-Economic Factors Overview 2021 Population Density per sq.km. 168 539 15078 2020 Building Construction Value per $ 3,858 $ 3,763 $ 3,595 Capita 2021 Estimated Average Household $ 1257010 $ 1097551 $ 133,030 1 ncome 2021 Weighted Median Value of Dwelling $ 395,328 $ 3707531 $ 601,041 2021 Unweighted Assessment per Capita $ 153,910 $ 175,655 $ 226,814 2021 Weighted Assessment per Capita $ 158,287 $ 176,674 $ 239,594 • Page 14 U elk wdwa OW&Aftwa Financial Indicators - Sustainability • The ability to provide and maintain service and infrastructure levels without resorting to unplanned increases in rates or cuts to services. Financial Position per Capita $846 Tax Asset Consumption Ratio 42.0% Net Financial Liabilities Ratio (1.0) Page 15 43.9% (0.6) 11:' fill r Financial Indicators - Vulnerability • Addresses a municipality's vulnerability to external sources of funding that it cannot control and its exposure to risks. Reserves Tax Reserves (less WWW) as % of Taxation 105.4% 88.7% Tax Reserves as % of Own Source Revenues 84.2% 69.8% Tax Reserves / Capita $ 705 $ 912 Debt Tax Debt Charges as % of Own Source Revenues 0.5% 4.2% Total Debt Outstanding / Capita $ 93 $ 685 Tax Debt Outstanding / Capita $ 93 $ 457 Debt Outstanding per Own Source Revenue 11.1 % 37.1 % Debt to Reserve Ratio 0.1 0.7 • Page 16( h-ff so IstqM Financial Indicators - Flexibility • The ability to issue debt responsibly without impacting the credit rating. Also, the ability to generate required revenues. Taxes Receivable as % of 4.3% Taxes Levied Rates Coverage Ratio Page 17 90.9% 6.2% 91.8% Comparing Levy and User Fees • While levy per Clarington unweighted CVA is 2021 Net Levy $ 1,562 Capita $ 1,695 $1,666 per higher than the GTHA, Net Municipal $ 1,015 $1,098 $ 780 this can be accounted Levy per $100,000 for by the very high Unweighted CVA commercial Development $ 59,514 Charges — Single $ 40,217 $ 85,873 assessment and Detached industrial assessment Residential $ 2,413 Building Permit $ 2,394 $ 2,686 (which pays a Fee ratio) in the centra and western GTHA. Page 18 Detached Bungalow $ 3,737 $ 3,613 $ 4,545 2 Storey Home 4,813 4,781 5,326 Senior Executive Home 5,781 6,657 75297 Walk Up Apartment (per Unit) 27254 17440 11557 Mid/High Rise (per Unit) 25421 1,868 15787 Neigh. Shopping (per sq. ft.) 4.85 3.72 4.41 Office Building (per sq. ft.) 3.45 3.05 3.43 Hotels (per Suite) 1,069 1,595 1,543 Motels (per Suite) 1,094 17208 1,358 Industrial Standard (per sq. ft.) 1.69 1.56 2.02 Industrial Large (per sq. ft.) 0.51 1.10 1.42 Industrial Vacant Land (per Acre) Page.4,278 4,533 10,378 1J1' l >> Detached Bungalow — 2016 to 2021 Comparative Taxes Paid on Detached Bungalow 10 Year Rolling (2016 to 2021) I.'1.'11I11 5000 4500 4000 3500 — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — 3000 2500 2000 2016 2017 2018 2019 2020 2021 Ajax Brock — — Clarington Oshawa Pickering Scugog Uxbridge Whitby • Page 20 Two -storey home — 2016 to 2021 Change in Tax Levy - 2 Storey (2016 to 2021) 6000 5000 — — — — — — — — — — — — — — — — — — — 4000 3000 2000 1000 0 2015 2016 2017 2018 2019 2020 Ajax Brock — — Clarington Oshawa Pickering Scugog Uxbridge Whitby 2021 Page 21 �To 1 1 r Property Taxes as % of Household I ncome Water/Sewer + Taxes as a % of Household Income 3.6% 3.8% 3.9% 4.4% 4.9% 4.6% Page 22 rib WJv1,n*AM Citizen Engagement YbuTube Videos • This year we used Facebook to ask residents to pose questions to the Director • The videos are posted to our YbuTube channel. Page 23( h-ff so ISLqM Ak Ah July 1, 2019 — Strategic Asset Management Policy • Outline commitments to best practices and continuous improvement I Ole I Ah July 1, 2022 — Phase 1 • Core Assets • Current level of service measured by standard metrics • Costs to maintain levels of service I& July 1, 2024 — Phase 2 • Phase 1 extended to all assets July 1, 2025 — Phase 3 • Add proposed levels of service • Lifecycle management and financial strategy Update Phase 3 every 5 years Page 24 r Asset Management in Clarington • Asset Management Plan received in fall 2017 • Meet requirements of funding agreements • Strategic Asset Management Policy approved in spring 2019 • New requirements for Council • Must approve asset management plans (which will include financing strategy eventually) • Increased public awareness (requirement for AMP to be on the website) • Working on aligning AMP, DC Study and Long-term financial planning • Page 25( h-ff so ffstqm $ 12,000,000 $ 10,000,000 $ 6,000,000 $ 4,000,000 $ 2,000,000 2022 Capital Budget :ff re ff FW E Sources of Funding - 2022 Capital Budget Tax Levy $ 8,003,871 External Financing Reserves $ 646,765 Reserve Funds $ 11,499,254 Development Charges $ 3,389,100 26 Capital Budget — Summary By Department Legislative Services Financial Services Emergency and Fire Services Public Works Community Services Planning and Development Services Library Page 27 $ 50,000 359,500 197,000 195100,575 2Y746,000 762,840 323,075 • Critical component of long-term financing plan. • Provides stability to tax rates in the face of variable economic factors. • Provides financing for one-time requirements without impacting tax rates. • Makes provision for asset replacement of infrastructure currently depreciating. Page 28 r,r ,�? • Avoid spikes in capital budget requirements and reduce reliance on long-term debt. • Source of internal financing. • Provide flexibility to manage debt levels and protect the municipality's financial position. • Provide for liabilities incurred in current year but paid for in the future. Page 29 r,r ,�? Reserve and Reserve Funds • Obligatory Reserve Funds • Shown as deferred revenue on balance sheet • Legislative or contractual obligation (i.e. Development charges, gas tax, etc.) • Reserves • Not separately held fund (it's a parking lot) • Does not earn interest • Reserve Fund • Separately reported fund with income and expenses • Earns interest $120, 000,000 $100, 000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 Year End Balances Reserves and Reserve Funds 2016 2017 ■ Obligatory Reserve Funds 2018 2019 2020 ■ Reserves ■ Reserve Funds • Page 30( h-ff so IstqM Obligatory Reserve Funds Development charges 1 E Provincial infrastructure I Building code act Federal gas tax 1 Parkland cash -in -lieu Obligatory Reserve Funds $- $10,000,000 $20,000,000 $30,000,000 ■ 2020 ■ 2019 2018 ■ 2017 ■ 2016 $40,000,000 $50,000,000 $60,000,000 Page 31 TO 1 1 r Reserves - Balances $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 1 Tax write-off Reserves 11 ON .■ __ IN Acquisition of Legal / consulting Election expenses Fire prevention capital assets issues Waterfront trail ■ 2016 ■ 2017 2018 ■ 2019 ■ 2020 Burketon park Samuel Wilmot Secondary Plans Clarington improvements nature area Heritage Committee Board Page 32 r Reserve Fund - Balances Reserve Funds Community Emergency Management Hampton Union Cemertery Business Improvement Areas G Community Improvement Plan Port Granby LLRW Westside Bridge / Bowmanville Marsh Road contributions Other capital - unspecified Municipal capital works Newcastle Waterfront study Acquisition of capital assets Other cultural a Industrial development Debenture repayment Recreation programs and facilities Strategic capital Rate stabilization General municipal purposes $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 ■ 2020 2019 2018 ■ 2017 ■ 2016 $10,000,000 $12,000,000 • Page 33( h-ff so ffstqm 2022 Reserve Fund - Contributions Reserve urill- AM I.. _ .. . Computer Equipment Annual contribution $100,000 Clerk's Fleet Annual contribution 5,000 Animal Services Annual contribution 10,000 Parking Lot Budgeted meter revenue 350,000 Future Staffing Annual contribution 50,000 Municipal Capital Works Annual contribution 300,000 Economic Development Reserve Fund Annual contribution 50,000 Municipal Government Enterprise Energy Master Plan savings 30,000 Municipal Capital Works Funding for Development Charge incentives 250,000 Fire Equipment Annual contribution 500,000 Continuous Improvement Reserve Fund Annual contribution 50,000 2022 Reserve Fund - Contributions Engineering Fleet Annual contribution 5,000 Parking Rehabilitation Annual contribution 310,000 Cemeteries Capital Annual contribution 5,000 Facilities / Parks Maintenance Annual contribution 385,000 Operations Equipment Annual contribution 1,085,000 Community Services Capital Annual contribution 425,000 Community Services Capital Building Refurbishment Annual contribution 572,500 General Municipal Purposes Community Care Durham leaseholds 49,200 Community Improvement Annual contribution (not for CIP grants) 12,500 Library Capital Annual contribution 30,000 Bowmanville Museum Annual contribution 3,000 Clarke Museum Annual contribution 3,000 Roads Capital Annual contribution 200,000 2022 Reserves - Contributions mom Imewe Records Maintenance Annual contribution $10,000 Elections Expenses Annual contribution 1257000 Long-term Debt Management • The Municipality has several restrictions for issuing debt • Capital only • Maximum debt servicing costs of 25% of own source revenues • Funding of debt servicing costs can be Development Charge related • Debt Management Policy • Approved in fall 2021 • Can onlyissue debts through • Restricts limit to 10%, rather g the Region of Durham than 25% per Provincial • Timing of issuance and cost of regulations debt is not within our control Page 37 r,r ,�? debt harvic-ina Crests Annual Hanavmf; Debt Servicing Costs vs Annual Repayment Limit 2021 to 2033 25,000,000 20,000,000 15,000,000 10,000,000 2021 2022 2023 2024 2025 2026 2027 2028 2029 � Total Annual Repayment Limit (2021) 2030 2031 2032 2033 �Ia:li:f. 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 2021 Ah to Total Ending Balance for Long Term Debt 2021 to 2033 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 ■ Total Page 39 2032 2033 Overview — The Levy • Council adopted a policy in 2019 that sets out a range for the year -over -year increase in the tax levy. • The range is based on CPI plus asset management requirements • Based on economists' expectations for 2022 a CPI substitute was proposed at 2.2 per cent. • The proposed range was 3.15 per cent to 4.75 per cent with a mid -point of 3.95 per cent. • October 2021, Council directed a target tax levy increase of 3.95 per cent. • The proposed 2022 budget comes in below the stated target at 3.74 per cent, which equates to approximately $55 for the average residential taxpayer. • Page 40( h-S so ISLqM Dvervip Environmental Sustainability Legacy Projects 40, Engaged Communities 2019 to 2022 Strategic Priorities Sustainable Infrastructure Growth Strong Economy Strategic Plan — Engaged Communities Strategic Plan — Strong Economy Expanding Servicing Strong Economy Pall(: F� ONE 1WA31rI ZARRKO Repurposing debt servicing costs to capital investment Sustainable Infrastructure Growth Affordable Housing Policy to be included in 2020 Development Charges :.l0l[: Increased contributions to reserve funds atedc Plan - Leaacv Pro -le Waterfront Development Legacy Projects South Bowmanville Recreation Centre Design Utilizing reserve funds for establishing Port Granby Nature Reserve ateg-Ic Pie ;Jainahilitl Digitizing building department records Environmental Sustainability Electric vehicle and infrastructure investment 40, Continued investment in software to reduce paper processes Capital projects to improve energy efficiency 2022 Staffing Requests Legislative Services • Human Resources Associate • Two additional part-time Municipal Law Enforcement officers • Municipal Election temporary Clerk II Financial Services • Solutions Analyst and a Support Technician • Financial Analyst Community Services • Customer Service Assistant Coordinator (Part-time upgrade to Full-time) Page 47 Public Works • Utility Locates Technician • GIS and Asset Management Technologist Emergency and Fire Services • Four Fire Captains • Four new Firefighters Class 5 • One Training Officer Planning and Development Services • Clerk II • Senior Planner • Plans Examiner • Building Inspector 11:' fill r 2022 Departmental Budgets Office of the CAO- 2022 Budget Highlights Operating Budget Highlights • Reallocated the Clarington Board of Trade from the Office of the CAO to the Planning and Development Services Department under a newly established Economic Development sub - department. • Nominal changes in Materials and Supplies to reflect reallocation of cell phones to individual departments • Increased printing costs related to quarterly newsletter (offset by reserve funds), reduced outside design and advertising Page 49 T. 0 V/ r Legislative Services- 2022 Operating Budget Highlights • Administration • Revenues increased $16,000 for marriage and licences • Expenses increased $11,000 for increased marriages, accountability officers and minor travel • H R and Payroll • Increased expenses $10,000 for anticipated legal fees and ADP service fees • Animal Services • $8,200 increase mainly a result of COVID-19 cleaning protocols • Municipal Law Enforcement • Increased expenses $6,400 for materials, postage and cleaning costs for COVI D-19 • Capital replacement $50,000 for vehicle • Parking Enforcement • Increased parking revenue by $20,000 • Increased contracted services $10,000 for snow removal • Municipal Election • Funded by reserves • Legal Services • Increase in contracted services for outside legal advice • Page 50 larintitnn Financial Services- 2022 Budget Highlights Operating Budget Highlights IT Highlights • Decrease of fines revenue due to anticipated • Priorities have been identified to achieve the collections objectives of the IT Steering Committee and • Increased Fines and Interest by $50,000 to the IT Strategic Plan. reflect anticipated interest • $219,700 for computer hardware including • Materials and Supplies increased by $1,900 regular replacement of laptops/desktops for postage and phone costs • $139,800 for capital software • Materials and supplies increased $3,100 for repair and maintenance of equipment • Contracted services increase $40,000 for independent security testing, offset by transfer from Self -insured Losses Reserve • Hardware and software contracts ($330,000) due in part to move to SAAS . Page 51 cArEnaftm Public Works- 2022 Operating Highlights • Unassigned • Decrease revenue $9,000 based on trend • Decrease materials and supplies $5,300 based on connecting link traffic signals • Administration • Increase revenues $122,700 due to expected increases in review and admin fees on developments • Materials and supplies increase $30,900 includes emergency clean up • Decrease in contracted services $56,000 includes reduction in studies ($75,000) and new $15,000 for emergencies • Streetlighting • Decreased $95,000 to reflect reduced repair costs • Parks • Materials and supplies increased $138,250 • Buildings $98,400 in repairs and maintenance for Depot 42 • Splash pad $12,000 • Fleet $20,000 • Misc $8,000 • Contracted services increased $113,450 for grass cutting and maintenance of Green Rd roundabouts • Rents and financial services relates to porta- potty rentals • Cemetery • Revenues increased $3,300 based on availability and demand • Increase costs $9,000 for supplies at Orono • Page 52( h-E so 1SLqM Public 2022 Hardtop Maintenance • Materials and supplies increase $670,500 includes $655,000 for streetsweeping Operating Highligdisposal and $15,500 for water • Contracted services up $25,000 for pavement • Safe Roads resurfacing • $5,000 increase for small equipment purchases Winter Control • Net increase in revenues $12,500 • Road Maintenance Materials and supplies increased $77,500 • Decrease in revenue is reallocation of Senior based on 5-year average Snow Clearing 0 Increase in contracted services of $885,000 • Decrease in materials and supplies of based on reallocation of other areas within $181,000 a result of $195,000 sidewalk Public Works. maintenance moving to a different sub - department Safety Devices • Consolidated culverts into one area Increase of $14,400 due to additional guide • Additional ditching work $25,000, weed control rails, Emily Project and railway crossings $5,000, • Removed $30,000 emergency clean-up to Admin • Stormwater area. • Decrease contracted services $163,450 a • Increase $8,000 for planned cleanout result of senior snow clearing ($150,000), • Fleet increase ditching work ($30,000), weed control ($5,000) and other miscellaneous $10,000 for repairs of equipment and fleet changes Page 53(101AS EN19"M Public Works- 2022 Capital Highlights • Unassigned $274,000 • Cemetery $185,000 • Parking lot resurfacing • Columbarium • Hampton Depot Improvements • Improvements to various • Street lights $637,000 • Shed demolition in Bowmanville Cemetery • Various locations as needed • Bridges $2,200,000 • Bowmanville Ave (Baseline to Aspen Springs) 0 Roads and Structures $4,484,575 • Bowmanville Ave and Conc Rd 8 • Pavement rehab program • Liberty Street — Longworth to Conc Rd 3 • Roadside protection • Parks $2,041,000 • Concession Rd 3 (Bowmanville Ave to Middle Rd) • Various playgrounds • Brown St Reconstruction • Brookhill Parkette • Old Scugog Rd Reconstruction • Soper Creek Trail Phase 3 Sidewalks $1,340,500 • Penfound Park • Lion's Trail Newcastle • Bowmanville Ave (three projects) • Clarington Fields (including scoreboard) • Prestonvale Rd • Optimist Park benches and bleacher • Liberty St • Rotary Park Bridge Deck • Hancock • Splash Pad (Bowmanville Memorial) • Page 54 • Bondhead Park Jetty Public Works- 2022 Capital Highligh • Traffic Signals $300,000 • Accessible signal upgrades King St at Mearns Ave • Accessible signal upgrade King St at Division St • Accessible signal upgrade King St at George St • Streetscape $785,000 • Newcastle Streetscape • Erosion Protection $300,000 • Retaining walls • Various erosion control works • Road Maintenance $3,310,500 • Stormwater Management $800,000 • Clarington Stormwater Pond • Valleys 2000 Stormwater Management Pond • Fleet $2,443,000 9 r Page 55 AWi'; 1I:' fill r Community Services- 2022 Operating Highlights • Administration Aquatic Programs • Revenue increase $22,000 to reflect return to • Increase in revenue relates to anticipated return to advertising levels normal operations during the year $22,400 • Materials and supplies decrease $12,200 for • Materials and supplies up $1,900 due to office supplies and postage programming • Recreation Services Admin Fitness Programs • Materials and supplies up $3,200 for phones, • Reduced programming revenue to reflect anticipated demand $49,400 and minor travel • Materials and supplies decrease $2,300 for • Facilities programming • Revenue $235,700 to reflect return to Recreation Programming programming • Increase in revenue of $23,100 include return of • Materials and supplies down $88,200 due to public skating, day camps, summer camps and other programming nominal changes at each facility • Materials and supplies increase $4,700 due to • Concessions programming returns • Revenue up $3,450 due to return of facilities • Contracted services $4,300 mainly relates to summer camps • Page 56( h-E so ffstqm Community Services- 2022 Operating Highlights 0 Community Development • Decrease in revenue $26,100 due to elimination of Hall of Fame event • Increase in materials and supplies of $4,500 is net of decrease in HOF and added costs for inclusion related activities 55+ Active Adults • Changes are nominal Customer Service • Decrease in revenue of $8,200 related to merchandise, corresponding decrease in supplies of $3,000 Libraries (facilities) • Materials and supplies up $19,400 for repairs and maintenance at Courtice and Newcastle • Contracted Services up $7,700 for winter control and equipment maintenance • Client Services • Materials and supplies down $850 for travel • Tourism • Materials and supplies down $700 • Eliminated building repairs $6,000 • Eliminated international branding $10,000 • Added advertising $5,300 • Increased special events $5,000 • Contracted Services for design costs $3,250 decreased • Museum (facilities) • Increase of $2,000 for materials and supplies (utilities) and contracted services (fire equipment) • Community Grant Program • Moved $35,000 from sponsorship program • Page 57 U elk WMW% ffWJFAftW* Community 2022 Capital Highligh • Buildings and Property Alan Strike Aquatic Centre • Accessibility improvements $150,000 • Building improvements $25,000 • Building improvements $433,500 • Interior improvements $10,000 • Roof replacements $195,000 • Courtice Community Complex • Interior improvements $20,000 • Building improvements $90,000 • Veteran's Square Rehabilitation $500,000 • Facilities Admin • Accessibility improvements $100,000 • Annual building audits $100,000 • Interior improvements $100,000 • Diane Hamre Recreation Complex • Building interiors $550,000 • Buildings and Property • Interior improvements $7,500 • Rickard Recreation Complex • Building improvements $295,000 • Interior improvements $70,000 • Page 58(h--JF 111-s"tM Planning and Development Services- 2022 Budget Highlights • Unassigned • Materials and supplies increase of $5,000 for rural trees program • Administration • Revenue increase of $141,800 based on review of revenue levels over past five years • Materials and supplies increase of $3,800 for furniture and equipment (staffing needs) and $1,000 for climate change coordinator • Contracted services decrease of $825,000 due to the 2021 budgeted amount for the Official Plan • Building Inspection • Revenue increase of $5,000 • Materials and supplies increase of $1,200 for membership and office supplies • Contracted services of $105,000 for consulting fees for specialized developments as well as professional fees expected • Environmental • Increase relates to lease revenue of $1,200 • Economic Development • Contract for CBOT formerly in the CAO Office • Materials and supplies of $1,000 • Page 59 U elk WMW% ffWJFAftW* Planning and Development Services — 2022 Capital Capital Budget Highlights • Annual contribution to land acquisition strategy • Add to fleet of electric vehicles and charging stations for building inspectors Page 60 Emergency and Fire Services- 2022 Budget Highlights • Administration • Nominal change to materials and supplies for travel and membership • Fire Communication • Increase in contract of $14,000 relates to radio equipment • Fire Mechanical • Reduced materials and supplies $10,000 for vehicle repairs and maintenance • All Stations — Part-time • Increased materials and supplies and contracted services $23,900 for cleaning of facilities (COVID-19) • Municipal Emergency Measures • Materials and supplies down $21,000 due to reallocation of phone and fax lines Page 61 Capital Budget Highlights • Replace 2012 Ford 4x4 training division vehicle with an electric vehicle • Fire Suppression: • Self -containing breathing apparatus • Bunker gear • Leather bunker boots • Fitness equipment • Voice Enunciators • Training aids ,���:' 1l • Contracted services down $5,000 FI Am $3,600,000 $3,550,000 $3,500,000 $3,450,000 $3,400,000 $3,350,000 $3,300,000 $3,250,000 $3,200,000 ire dh Historical Funding for Clarington Public Library and Museum 2018 award 2019 award 2020 award ■ Total Clarington Library and Museum IT62 2021 award :1110 2022 request External Agencies and Related Organizations • Levies relate to the Region of Durham and the educational portion for the Province of Ontario • These are outside of our control and are simply a flow through as we are the collecting agent • BIAs are established in Orono, Newcastle and Bowmanville • The BIA sets their budget and requests that the Municipality collect based on assessment within their boundaries • Page 63( h-ff so ISLqM 3ricai ItXTPrnal Anancv sunny Fiscal Support for External Agencies 2017 to 2022 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 1 1 1 1 Firehouse Youth Centre Community Care Durham Bowmanville Older Adults Newcastle Community Hall Grandview Children's Clarington Hospice Centre ■ 2017 award ■ 2018 award ■ 2019 award ■ 2020 award ■ 2021 award ■ 2022 request 230,000 225,000 220,000 215,000 210,000 205,000 200,000 ►1 r*IlLft ff -n h*vie Fiscal Support for External Agencies 2017 to 2022 Total ■ 2017 Award ■ 2018 Award ■ 2019 Award ■ 2020 Award ■ 2021 Award ■ 2022 Request • Meeting Dates • January 31, 2022 Special GGC • February 4, 2022 Special GGC (if necessary) • February 14, 2022 Special Council • February 18, 2022 Special Council (if Necessary • February 19, 2022 Sleep • Page 66( h-ff so Istqm • Funding is not limited to the tax levy • "one-time" or non -recurring items are appropriate to be funded from reserves/reserve funds unless Council wishes to provide for future funding room • Items are not in the budget unless a motion is made • External agency requests >1.8% are on the list • Recommendation would be to fund from reserve fund as COVID-19 related, if desired • Page 67( h-S so ISLqM :JPaIs •I• re r Uwa • There will be a memo with proposed amendments to the budget resulting from review • The proposed budget, with adjustments • Increase supplemental taxation revenue • Communication advertising revenue • Community Services double count staff • Impact is levy increase of 2.46% • Municipal impact to tax bill is 0.82% • Total tax bill is 2.06% ($800,000) 14,100 (50,834) Thank you Municipality of Clarington 40 Temperance Street Bowmanville, ON L1 C 3A6 905-623-3379 Toll Free: 1-800-563-1195 TTY: 1-844-790-1599 info@clarington.net _ www.clarington.net rst KA r s'i►� r: - r V- 2022 Budget Presentation Judy Hagerman, Board Vice -Chair Clarington Public Library, Clarington Museums & Archives Clarington Public Library Experience Community Page 70 Clarington Museums Library & Museum Budget Request 2021 Yr-on-Yr I a. . Approved Impact Budget Personnel $2,830,286 $43,779 $2,874,065 1.55% Ex enses p Other Expenses $9109269 $15718 $911,987 0.19% Total Expenses $3,740,555 $45,497 $3,786,052 1.22% Non -Municipal $224,956 -$21,987 $202,969 -9.77% Revenue 67 484 $3,583,083 1.92% Municipal $3,515,599 Request Page 71 Capital Request Collection Materials (DC Funded) Library & Museum Technology Municipal Capital Request Page 72 $ 243,075 $ 80,000 $ 3239075 Library Costs per Capita I Pickering, $58.25 Oshawa, $52.36 Milton, $49.03 Whitby, $46.80 Kitchener, $43.55 Ajax, $42.47 Chatham -Kent, $40.10 '20.00 $25.00 $30.00 $35.00 $40.00 $45.00 $50.00 $55.00 $60.00 $65.00 Page 73 averlev Place lmnrnvpmf; ;;r��� • r,. ��j ����'���l�` II�III 1n �ii' � (1,' 1 � I I ih�, I, �', �', � �, �� ,���>�;�(I-� ,_I , , r , r a Aj R era r � _- i ping F nnnec • • • $Is •l• 0 • andemic esponse • Take -Out Service • Virtual & Tele- service • Borrow by Mail • Good Neighbours • Videoconferencing 9 Outreach Hub • • onnected to: eritage "Who's Who" of Waverley Place Waverley Place Virtual Tour Virtual Spirit Walk Orono Library Anniversary Remembrance Day .SIM oAf IL ollifitzleltzlomto 0 0 16 0 0 w • .0 Connected to: Diversity Durham Indigenous Voices -`� • Clarington Comes Together Beyond 2020: Roadmap to Reshaping and Inventing Our New Reality RISIM • • ........... Sl�riiiy Brc�k'. "Let's Get Crafty!" Connected to: Education • ePrograms • Activity sheets & take-home kits • Literacy promotion • Partnerships • Tax clinics ;onnected to Collections • DAISY Readers • Board and card games • STEAM Kits • Mobile hotspots • Mission Clarington Public Library To empower and enrich the lives of all Clarington residents by connecting them to responsive, accessible, and high quality services and resources that support an informed citizenry, lifelong learning, and love of reading. Clarington Museums & Archives To illuminate Clarington and its heritage through lasting and meaningful experiences with artifacts, exhibitions and programmes that inspire future gen 66ns and enliven our community. Page 83 2022 Municipality of Clarington Budget Presentation ■I�� ► n �I Jf � p a • • C _ • w • r ] Tr, . STRATEGIC P R IORITI ES When successful, the BOAR will achieve significant outcomes in 5 Joey oreos- () OUR PEOPLE "A purposeful focus on our members, volunteers & staff" 49 OUR ACTIVITIES "Deliver exceptional programs & services" #2 Q OUR COMMUNITY Strengthen community based partnerships' 0 OUR ORGANIZATION "Monoge growth and development" 0 OUR IMAGE "Reflect & promote our vision, mission & values'r Bowmanville Older AdultAA Page 85 Association BC- O OUR PEOPLE #3 OUR ACTIVITIES OUR COMMUNITY 0 OUR ORGANIZATION FOCUS purposely on our members, volunteers and staff ■ Inclusiveness and Welcoming ■ Supportive Environment DELIVER exceptional programs and services Promoting health, wellness and learning opportunities * Personal Interactions • Facility Utilization STRENGTHEN community based partnerships • Promote Collaborative Relationships ■ Financial Contributors • Build Relationships Through Networking MANAGE growth and development • Strang Governance Structure • Financial Sustainability • Enhancements to Administrative Processes • Personnel Management OUR PROMOTE and reflect our vision, mission and values IMAGE Develop Comprehensive Annual Marketing & Advertising Plan ■ Increase Social Media Engagement Page 86 Bowmanville �' Alder Adult Association MISSION Promoting the health and happiness of older adults by enhancing their quality of life in a welcoming and inclusive environment VISION Inspire our members to be independent, active, healthy, empowered and socially connected Bowmanville Older Adult Association Page 87 #4 VALUES Accessible - to create an organization that Is Inclusive and affordable; we will 'identify and address potential barriers, and create opportunities for members, potential members, and guests. Caring - to be known as a friendly and welcoming organization where members, guests and visitors can feel safer respected and welcome. Community Focused - to be part of a'nd contribute to the broader community; we aspire to be a cooperative, collaborative arlr_ respectful partner, Fiscally Responsible - to efficiently operate and achieve our goals in a manner that i bath financially prudent and accountable to our members and partners. Member Focused - to ensure that the needs of our members are reflected in what we do today and in our future priorities. Quality Programs - to be known for excellent programs that meet the diverse needs of our members; our programs wi promote socia 1 educational and physical well-being. Bowmanville Older Adult Page Association WHO KNEE''? with K1 i 1i 1 IF- Bowmanville� Older Adult Association HOW DO I PARTICIPATE ON ZOOM? Visit our website for login details & use these steps to get cvnnactad with ZOOM; j LET'S GET S>O CONNECTED O� - 1. Download ZOOM on your device 2. Visit our website to view the calendar: w►vw.bowmanvillealderadults.comlevenh 1 3. At the beginning of the class time, click the link (or join with the Meeting I 6 Password) on our website to enter 99 HOW DO I PARTICIPATE IN THE CALLS? On the day and time of a chosen program- use these steps to connect and call yvursalf into the —.9eam: - �►� Seniors Centres Without Walls #7 4 - r Drive Thru & Delivery Activities M ml Bowmanville Older Adult Association 4 On Site Small Group Activities 0r 0 Page 92 BowmanvilIe older Adult Association F Marketing and Social Media FOLLOW US TO STAY UP TO DATE @bowmanviIleolderadults yc)utube.com/c/B0AA2856 Bowmanville Older Adult Association @BowmanvilleOA Bowmanviile 12 Old,, Ad. t Association www. bowma nvl I leol derad u Its.com Bowmanville Olderadultassociation 358 Friends ® •�,���. % Edit Profile #10 „' . j Ili rI . -- I:AA THANK YOU MOW- iOPourubs' search a Hame _ i ® Expiore Subscripticns LEI Library . ' .2. V History _ ❑. Yourvideos W BC)8"4 = 2G1 subscribers © watchlater HOME VIDEOS PLAYLISTS CHANNELS ABOUT ShOwmafe Uploads PLAY ALL SUB5CRIPTI0N5 + r,•r ® Darn Spanish w lh..«•a Stewart Gauld �Pal IotP 30AASSmile Timewith BOAR Recap of 2021 BOAA's Smile Time with, BOAR 2021 Christmas BOAA's Smile Time with a U3 Smile Theatse_CMlstmas- o—.-2weak.., SmlleTheatre _Soni Variety Show SmlleTheatre_Tuesday- SedrCh Centered Digit,.. I views • 7 tl...... 11 views • 3 weeks ago 42—.we • 4 weeks ago 17 view. • 4 weeks ago Marketing and Social Media Facebook and Instagram: Page Reach January 1, 2021-January 1, 2022 The number of people who saw any content from your Page or about your Page, including posts, stories, ads, social information from people who interact with your Page and more. Reach is different from impressions, which may include multiple views of your posts by the same people. Results Facebook Page reach 8 24,301 y 46.5-1 2.OK 1.5K 1.DK 50D D 21 Jan 2 Mar Instagram reach O 1,495,,52, 300 2aa 100 a #11 11 Apr 21 May 30 Jun 9 Aug 18 Sep 28 Oct 7 Dec 21 Jan 2 Mar 11 Apr 21 May 30 Jun 9 Aug 18 Sep 28 Oct PagFec94 Content VALENTINE'S -1 Feb 202 uArrnEArs a 10 left for tomorrow's ... } Past Reach 1.7K ® 7 Mar 202"1 ®Attention ALL 80+![j Du... _ - Past Reach 1.4K 29 Mar 2021 ©JOIN US TODAY at 1 pm f... it Past Reach 1.7K 26 Mar 2021 ®BIG NEWS! ® Last night... 0 Past Reach 1.3K Bowmanville, Older Adult Association YouTube A nvllle BD� B OAA AAnli iorq 241 subscribers Your videos got 10,916 views in 2021 Vietes Watch time (hours) 10.9K 946.3 Subscribers A +102 450 300 � � +� 150 � a a a©a an Bannon a o n Top Four Videos of 2021 Jan 1,20. Mar3,2D21 May 2,2021 Jul2,2021 Sep 1,2021 Oct31,2D21 Dec 31,2.. I BOAA Online Robbie Burns Service 6:00 (16.5%) 644 Jan 25, 2021 BONA 2021 Christmas Variety Shaw 2 10:01 (23.4%) 424 Dec 14, 2021 3 BOAR Instructor, Veronica Vargas Seated Exercise (2) 5:35 (733%) 370 87AaOri 4 BOAA ANNUAL GENERAL MEETING 2019/2020 17:17 (2&7%) 265 Bowmanville Liu Oct 29, 202 i Older Adult =� F #12 Page 95 Association Marketing and Social Media Continued ... Mailchimp 2,102 Recipients Reach of One Campaign 975 103 p g opened Clicked z malichimp Successful deliveries Total opens BowrnanviIle Last opened Older Adult Forwarded Association Overview Revenue 60 % 50 % — 40 30% 20% 10% Bounced 2,099 99.9% Clicks per unique opens 1,941 Total clicks 1/12/2210:03AM Last clicked 0 Abuse reports How your email campaign compares Open Rate ■ Open rate ■ Click rate Industry avg. open rate n r- qoi 50.0% 0 Unsubscribed 10.6% 256 1112/22 9:48AM 0 This campaign's Your average campaign Your peers' average performance performance performance #13 2021 Total Participation in Programs The number of Sign -ins during the year organized by category Virtual and In -Person Programs and Events Total Event Signins Workshops Recreation music � Information Sharing ■ General Interest ■ Fitness/Exercise Dance ■ ■ Computers and Photographer � Art 0 2554 Members Participation 2000 L BowmanvilIe Older Adult Association 8000 10000 12000 #14 Page 97 Membership Statistics Current Number of Members in Good Standing: 740 2000 1800 1600 1400 1200 1000 800 600 400 200 0 2016 #15 2017 2018 2019 2020 Page 98 Members in Good Standing New Members Registered Members Who Have Participated YTD 2021 Bowm a nvi I I e 6 : a 0Ider AdultAA Association Average Membership By Age Range Ages Over 85 Ages 80-84 Ages 75-79 Ages 70-74 Ages 65-69 Ages 60-64 Ages 55-59 Ages Below 55 0 0 50 100 150 200 250 Bowmanville OIder Adult Association B� 300 350 400 #16 Page 99 Membership Breakdown By Location 61% fiVA, Bowmanville older Adult8� Association ■ Bowmanville 61% ■ Enniskillen 1% ■ Kendal 0.5% ■ Leskard 0.1% ■ Orono % ■ Newto nvi Ile 1% ■ Hampton % ■ Newcastle 16% ■ Courtice 6% ■ Tyrone 0.1% ■ Areas outside Durham 3% ■Areaswithin Durham 7% #17 Page 100 2022 Revenue Budget Grants - Provincial Grants - Federal & Other Municipal Grant Memberships Registrations Fundraising Hospitaltity Coordination Donations Wheels Transportation Facility & Partnership Rentals Bank Interest Bowmanville Older Adult -A A Association B .� Total Revenues 42, 700.00 60, 000.00 329,082.00 40, 000.00 100, 000.00 160, 000.00 60, 000.00 45, 000.00 7,000.00 15,000.00 250.00 859,032.00 #18 Page 101 2022 Expense Budget Salaries & Benefits & Part Time Registered & Drop In Program Wheels in Action Advertising Maintenance /Facilities Utilities Admin/General Insurance Grants Fundraising Hospitality Amortization of Assets Bowmanville Older Adult Association Total Expenses Deficit 602,000.00 20,000.00 11,000.00 15,000.00 40, 000.00 45,000.00 36,000.00 9,500.00 60, 000.00 60, 000.00 27,000.00 24, 000.00 949,500.00 (90,468.00) #19 Page 102 Testimonials BOAA Member MORE ABOUT BOAA: wvvw.bowrncnvi Ileolde raduIts. corn 91 Bowmanville Older Adult Association Bowmanville Older Adult = Association Bowmanville Older Adult = Association l just want to say you guys have done a great job creating new programs which greatly helped Joe and I get through the boredom of Covid 19 lockdowns. Thanks for all the great work and creativity. Linda Page103 TESTIMONIALS Allanah Coles BOAA Member Bowmanville Older AdultB -W, Association CONTACT U5 TO LEARN MORE ABOUT BOAA: wWW_baWmq mi 11—ld—d.lis C— BowmowllaolderAd.ltA .i.fi— We just celebrated Thanksgiving and among many other things, one thing that I am most grateful for is my association with the BOAA as a member, a volunteer and an instructor. Throughout COVID, the BOAA has proven that it is an association that cares for and cares about its staff and members. From online and phone programs and outdoor activities under a tent, to phone calls, deliveries and drive thru meals, the BOAA has been there keeping us all connected. Now that we are able to meet in our building for some programs and activities, many still continue online and by phone, the BOAA has set protocol to make sure that the safety and the well- being of its members and staff, is the number one priority. To enter the building, you must wear a mask, sanitize your hands, do a temperature check, show proof of double vaccination and provide a picture ID, as well as answering the standard COVID questions. Masks must be worn except when eating, drinking or exercising and you must social distance. Knowing that everyone in the building has been screened in exactly the same way and that everyone must be double vaccinated, makes me feel very comfortable about being there and participating in the in person activities being offered. It is wonderful to be directing the choir again and the choir loves being able to sing together. I also take part in the ukulele drop in and the in person book club, as well as many online programs and activities. Many thanks BOAA staff and Board for all you have done to keep us safe, as we continue to enjoy all that the BOAA has to offer. #20 #21 Bowmanville Older Adult Association Ak Board of Directors a R� Staff 11 #TeamBOAA #BOAA Strong Page104 OF A Budget Presentation 12022 Y {^ Al - AL 16 Be My Guest: Mucho y Mas - Antojitos con JazMin0Urrea ;Big H lrt�a " ' 1 r= M 1 Be My Guest: Food ethics with Elaine Tin Nvo Page109 L STRUNG m lh�� 7 _ .��_.,..`i.�s;...-�' •�f. boa', _ .".. �[.yi'.5 .. .,� �..: ....'�:' .,e.a���++�'1. '3� •:I Kam•_ - • . •; - � ' xi . :•�.-ae•1�" yr;.t j.: �' }Z, ��rie'•:a,'Y' ✓`�j.'.^Y':..� 100 years then and hereafter �'r ���� = - .•^.yS'{:ys{ -'fit-.: ��'`-'r °:" ,_y:�. �'. � - - ..` . ±..fir` ' ��• a"�• � ., - � . - ���:�, r ^':7::'• �t4 '-•�• - _ � .� _ •.�i `� � s' - c-"l - . ,�'"'., - "� y' _" '�r •ram, � . . • b, 1 • !,I. `r ;. F. a •mil (:amnl Pirhhai C .gmillP Ti irnPr Ohahppr 7a7ai I arissa gansni it I ica - larksnn Wally Finn Timnthv Yanirk H Ilk Public Space: Waard Ward ri . LT. PSWR t 46 r �j ■� r ►]MOM Bodies in Conflict: Julia Rose Sutherland, P Staff, Kiyan Williams . [.•AF,415 `,�� ..a_ - .t;- •spy; r - •y�i �- - �r_. J'.;. , .w. .� .. .� r� �• r�:' . 74 Ili M-1 � j;i e .'�- ��� _ � �. _ ... .:is fir- •'�.,'�ev .� �L. 'ate r, • y• ti . r ,• y► . p�' � l- Y_ •_,T'. 9j'Y,-. .j. - d; ••'�f ,!. I, r.. Z: •• 1pf';..l�".•1 i7 .�••• yr:...•.+�yRrcrl4.5�n�f'ah!�r�i1�`•*kfYrr .._77- L-Nit, Young Canada Works mmmmr:"---- -.-.S 5 Gallery Refurbishments Page123 a i O, � Y rQ 46 h age 424 }� " This is not an atlas - Y G 7.9 47 j�-MA v _y ' a'ifi F� iq �i . t ` r�rE n ri i A n Maria Ht_j6nflls[AL'-`T 'KAnnQnlx i Hc-zi �.'�..-•,,1.: 'it's, c ai yf'r�.���. .. :ice .w+a:: •. ; l - '��i�i��• w�_ .��• •�• - pair �'��=- - - _ � 1. � "� � - _ .. x_• 't :f--:�. �. .r, 1,�. :�•�.vv_`-t'�tc ���--.. - ..� ` - - -r� - may.. Yesterday is Melting: Sandy Williams V 'i�:'�_ ��. _. ..,�.. .'�r�-. .°.+,t.E--,:4{�-"":1.. �C.'tl,�:��d r_ _��'K�,� A. �x„��,�3:.-.. .... .^.•i3�..__-''--.�=J^ _ .. � /� ... . it 1 11 W.-Mmaj, W-6 VAC We look forward to your visit From Public Works Dept. Jan 7, 2022: The construction and funding schedule proposed by Public Works for the Newcastle Streetscape Project is provided as follows: Year Phase Location Budget Estimate 2022 Phase 1 North St. to Mill St. $785,000 (pending approval) 2024 Phase 2 Mill St. to Beaver St. $550,000 2026 Phase 3 Beaver St. to Arthur St. $600,000 Budget approval, design, tendering and adjacent pavement rehabilitation may affect the estimated timing. Should you have any questions or concerns in advance, please let me know. Regards, Stephen Brake Director Public Works Department Municipality of Clarington 40 Temperance Street, Bomanville, ON L1 C 3A6 905-263-2291 ext. 2903 1 1-800-563-1195 www.clarington.net Page130 January 25, 2022 Dear Mayor and Members of Council Re: 2022 Budget and Greenhouse Gas Emissions Reductions In 2020 Council passed a resolution to declare a climate emergency. At the time Mayor Foster was quoted as saying "By declaring a climate emergency, we are using all the tools within our reach to inform our decision -making, our budgets and alter our actions to reduce our impact on the environment and adapt to climate change." I am asking you to make good on this declaration recognizing the good work you have done in the past. In 2019 Council adopted a 5 year Energy Conservation and Demand Management Plan (ECDMP) with 44 actions to be undertaken between 2019 and 2024. Implementation of the ECDMP would yield a 7% reduction in electricity use, a 3% reduction in natural gas use and a 4% reduction in carbon dioxide equivalent (CO2e) pollution. In 2021 Council endorsed a Corporate Climate Action Plan with the objective of reducing greenhouse gas emissions by 35% by 2030. And in 2022 Council adopted a comprehensive Electric Vehicle Action Plan that would see the transition of your fleet with 25 replacement EVs. Urgency of Action It has never been more urgent to act. The last seven years have been the seven warmest on record for the planet. It was reported that the mean temperature globally last year was 1.1 to 1.2 degrees Celsius higher than it was before industrialization led humans to begin pumping large quantities of carbon dioxide into the air. Canada is particularly vulnerable as temperatures are increasing at twice the rate of the world average. On a per capita basis, Canada is one of the highest emitters of CO2e pollution. Governments and citizens are facing with large expenditures to address wildfires, floods and extreme weather events, among other weather -related events. Home insurance, already increased significantly for climate -related disasters, is forecast to go up by approximately 5% in 2022 in large part due to climate change. Two years ago I urged you to take some action before you had a plan. And you did. You added EVs to your budget, you moved to establish a green fleet for building inspectors and you added some money for tree planting. Now that you have a Climate Action Plan, it is time to start implementing the Plan. Clarington's Climate Emissions shows the you need to focus on Buildings. The Climate Action Plan identified that in 2018 (base year) Clarington emitted 4039.4 tonnes of CO2e. The sources of Clarington's emissions, identified in the extracted pie chart, are predominantly from buildings. Clarington's emissions reduction target is 35% or approximately 1,400 tonnes. That is a net reduction after growth of 175 tonnes annually over each of the _ next 8 years. The rub is that I don't Page 131 see that Clarington will be achieving any net reduction in carbon emissions through the 2022 municipal budget thereby pushing the need to achieve 200 tonnes per year for the subsequent 7 years. To date the focus of your actions have been on the smaller components of emissions, specifically street lights and vehicles. Even so, some of the gains from introducing light duty EVs, will likely have been netted out due to expansions to the fleet with additional heavy duty vehicles, such as the new Flusher and Hydro -Vac trucks in the 2022 budget. Budget Report The budget report highlights the many action items from the 2021 Climate Action Plan that will be undertaken. Many of these are of the investigative and educational nature or they are related to adapting to the new unstable climate but they will not actually lead to reductions of carbon emissions. Worst of all, no one can say whether carbon emissions will be reduced or increased through this budget. Budgets are the place for hard numbers. With much of the budget document referencing climate change, it would be helpful to know how much is being spent on emissions reductions and how much it will help towards achieving your target. My request to you is as follows: 1. That Council pass a resolution that the 2023 Budget and budgets thereafter be accompanied by a carbon emissions budget that accounts for the then current level of emissions, the anticipated emissions from projects in the capital budget and the progress toward the Municipality's carbon emissions reduction target. New software being implemented this year will allow staff to have timely and ready access to the information needed to make informed decisions on meeting your carbon reduction targets. With this in mind, set yourself up with the information you will need to make informed decisions contemporaneous with the new municipal budget. 2. That Council establish a Building Emissions Reduction Reserve Fund to start growing a funding source for the major retrofits needed to meet carbon emission reduction targets; and 3. That $2 million from the Rate Stabilization Reserve be transferred to a Building Emissions Reduction Reserve in the 2022 budget. Clarington needs to take dramatic action on reducing building emissions which comprise three-quarters of the Municipalities emissions, of 3,000 tonnes of carbon pollution. The small actions to replace more efficient but still gas -fuelled HVAC equipment doesn't yield the emission reductions that you need to implement your plan. The biggest emitters are recreation facilities and they are Ideally suited for renewable energy installations. Larger flat roofs are ideal for solar arrays (like the Home Depot, Loblaws and Algoma buildings) and the larger properties ideally suited for ground source heating. Council needs to focus on the energy retrofit projects which have the biggest impact on carbon emissions reduction. These are large value projects and need to be an important consideration in the Municipality's fiscal plan. Additionally, it would be advantageous to be in a position to take advantage of senior government funding for such projects when it is offered. This requires advanced project readiness and matching funds. Page132 The delays in implementing the 2019 Energy Conservation and Demand Plan has set you back. Even so, if it had been implemented it would have only deliver a reduction of 126 tonnes CO2e over 5 years. This is in part because it focused on reduction of electricity consumption which is the cleanest of all fuels. From what I have been able to gather from the 2022 budget documents, there is not a concerted effort to implement your Climate Action Plan on the scale required to meet your objective. Given this, Council should set aside $2 million in a reserve fund for significant renewable energy upgrades. It will not only start you towards project readiness but it provide a signal to staff to proceed with implementing serious energy retrofits that will reduce carbon emissions but provide long term savings. Not Promises and Hopes It is possible to make the changes to re -orient municipal operations to reduce greenhouse gases, save money over the longer term. It require a reorientation for the Municipality to simply no longer be consumer of utilities but having the independence of producing your own heat and power. This past year John Paul II High School in London completed a renewable energy retrofit. It was a costly upgrade that not only significantly reduced carbon emissions but reduced them net -zero emissions. (Article attached). Unless you commit to meeting your climate emission target you only have promises and hopes, but not really a plan. Yours sincerely David Crome Page133 London, Ont., high school first in Canada to become carbon neutral Angela McInnes • CBC News • Posted: Nov 02, 2021 2:54 PM ET I Last Updated: November 2, 2021 From left to right: John Paul II Secondary School students Ian Balana, Tara O'shea, Sarah Bedor, Adrianne O'Neil and principal Peter Cassidy. (Angela McInnes/CBC) A school in London, Ont. is now Canada's first self-sufficient, carbon neutral high school drawing on solar and geothermal power to run the facility. The $9.7 million project saw 2,700 carport solar panels installed throughout the parking lots of John Paul II Secondary School. They provide 825 kWDC of power to a battery system that will heat, cool and provide electricity. The improvements reduce greenhouse gas emissions to near zero, and remove almost 277 tons of carbon every year. The London Catholic District School Board held a ribbon -cutting ceremony outside the school on Tuesday to celebrate. It funded more than half of the project with the federal and provincial governments contributing $4.8 million. "It's a great learning opportunity for our students, as well as an introduction to carbon reduction generally," said principal Peter Cassidy. "These students have been very interested over time about how the project was proceeding, and I think they're even more interested in what the potential is after the project's over." The project also includes: Piping for a geothermal heating and cooling system A 2.2 MWh electrical energy storage system Four upcoming electric vehicle charging stations Page134 Carport solar panels provide 825 kWDC of power to a battery system that heats, cools and provides electricity to school. (Angela McInnes/CBC) Renewables company Ameresco started retrofitting for the project in 2019, but completion was delayed several times due to the COVID-19 pandemic. Jim Fonger, vice president of asset and advanced technologies for Ameresco, said that John Paul II is now the prototype for future projects. Plans for a second carbon neutral school are now in the works with a school board in Sudbury, Ont. "It's the kids that are in the school that are going to be our leaders in the mid 2030s," said Fonger. "They're going to have to take us that final mile to zero carbon by 2050. This is the time to be able to demonstrate to students that this is possible and it can be done." Student Sarah Bedor, centre, cuts the ribbon to mark the completion of John Paul II Secondary School's transformation into the country's first carbon neutral school. (Angela McInnes/CBC) Grade 13 student Sarah Bedor was a member of John Paul II's ECOSchool Team when the project was first announced. As it developed, she helped to educate her peers on the importance of going carbon neutral. "I've watched as the world has slowly deteriorated and I want so desperately to be part of something that I know will cause good change," said Bedor. Grade 12 student Ian Balana said it's critical that youth do their part in saving the environment. "I believe that it's very important to be part of this project in order to help the other generations in the future, and also to help our Mother Earth who is suffering right now," he said. "It's very important that we show our love for the environment and take care of it. Because in the future, we will reap the rewards." Page135 Clarftwn Staff Report If this information is required in an alternate accessible format, please contact the Accessibility Coordinator at 905-623-3379 ext. 2131. Report To: General Government Committee Date of Meeting: January 28, 2022 Report Number: FSD-007-22 Submitted By: Trevor Pinn, Director of Financial Services/Treasurer Reviewed By: Andrew C. Allison, CAO Resolution#: File Number: By-law Number: Report Subject: 2022 External Agency Requests Recommendations: 1. That Report FSD-007-22 and any related communication items, be received; 2. That the funding requests from external agencies be referred to the 2022 Budget; and 3. That all interested parties listed in Report FSD-007-22 and any delegations be advised of Council's decision. Page136 Municipality of Clarington Report FSD-007-22 Report Overview Page 2 The Municipality of Clarington provides funding to several agencies or organizations annually. These organizations provide services to the community and meet priorities as established by Council. 1. Background 1.1 The Municipality provides funding to several entities which are considered "external". However, several organizations are consolidated with the financial statements of the Municipality even though they operate outside of the departmental structure of the Municipality. 1.2 The budget requests and supporting documents from the organizations are provided as attachments to this report. Staff have not audited or verified the budget requests. 1.3 Included in the 2022 Operating Budget for the Municipality are the external requests up to the approved target of 3.30 per cent. Requests above this amount have been included in the Unfunded Budget Requests (the "B list") in the draft budget book. Clarington Board of Trade 1.4 The Clarington Board of Trade's funding is based on the newly approved contract that the Municipality has with the Board. The request is a decrease over 2021 funding which takes into account the new scope of services provided by the Board. Starting in 2022, the funding for CBOT is included in the Planning and Development Services Department operating budget in a sub -department specific for Economic Development. Business Improvement Areas 1.5 The Municipality has three business improvement areas which are to provide their budgets to the Treasurer on an annual basis. These requests are for the Municipality to levy a tax and forward it to the applicable board of management. 1.6 The Municipality has received the budget from the Historic Downtown Bowmanville Business Improvement Area (Attachment 2), indicating an increase of approximately 2.5 per cent. When the draft budget was produced the Municipality did not have these figures. 1.7 The Municipality has not received a response from the Newcastle BIA; Staff have included a zero per cent increase in the preparation of the draft budget. 1.8 The Municipality has received an indication from the Orono BIA that they will be maintaining their 2022 levy at the same level. Staff will be following up to request the proposed budget for the 2022 year. Page137 Municipality of Clarington Report FSD-007-22 Clarington Public Library, Museum and Archives Page 3 1.9 The Clarington Public Library, Museum and Archives is a local board of the Municipality under the Public Libraries Act. The financial operations of the board are consolidated with the Municipality and Staff work closely with the Library Staff on day-to-day operational matters. 1.10 The 2022 budget request has been approved by the Clarington Library Board and is within the guideline target of 3.30 per cent. 2. External Agencies 2.1 The Visual Arts Centre of Clarington is requesting $226,606, representing a 3.3 per cent increase. 2.2 The John Howard Society of Durham Region operates three youth centres in Clarington. The total request of $348,540 is 3.6 per cent higher than 2021; however, the prior year's surplus will be used to reduce the actual funds being forwarded to the John Howard Society. 2.3 Community Care Durham has requested an additional $1,680 in support, representing 3.3 per cent. Community Care Durham provides a broad range of services for adults who have needs related to gaining physical and/or mental health. The Clarington operations are based in the Garnet B. Rickard Centre. 2.4 Bowmanville Older Adults Association operates facilities and programming from the Beech Centre under a Municipal Capital Facility agreement with the Municipality. The 2022 request of $329,082 is an increase of 3.3 per cent. 2.5 The Newcastle Community Hall Board is a Board of Council that operates the Newcastle Community Hall. The request for 2022 is higher than the 3.3 per cent guidance (based on the 2020 request, the 2021 request included a one-time provision related to COVID-19). The additional request is included for Council consideration on the list unbudgeted items. 3. Concurrence Not Applicable. 4. Conclusion It is respectfully recommended that the funding requests from external agencies be referred to the 2022 budget deliberations. Page138 Municipality of Clarington Page 4 Report FSD-007-22 Staff Contact: Trevor Pinn, CPA, CA, Director of Financial Services/Treasurer, 905-623-3379 ext. 2602 or tpinn@clarington.net. Attachments: 1. 2022 Budget Request from the Historic Downtown Bowmanville BIA 2. 2022 Budget Request from the Clarington Public Libraries, Museum and Archives 3. 2022 Budget Request from the Visual Arts Centre of Clarington 4. 2022 Budget Request from the John Howard Society 5. 2022 Budget Request from Community Care Durham 6. 2022 Budget Request from the Bowmanville Older Adults Association 7. 2022 Budget Request from the Newcastle Community Hall Interested Parties: The following interested parties will be notified of Council's decision: • Clarington Board of Trade • Historic Downtown Bowmanville Business Improvement Area • Orono Business Improvement Area • Newcastle Business Improvement Area • Clarington Public Libraries, Museums and Archives • Visual Arts Centre of Clarington • John Howard Society of Durham • Community Care Durham • Bowmanville Older Adults Association • Newcastle Community Hall Page139 Attachment 1 to Report FSD-007-22 1I1TRI DOWNTOWN B WMANVILLE January 12, 2022 Trevor Pinn Director of Finance, Municipality of Clarington Mr. Pinn, The Bowmanville BIA met on January 11, 2022 to finalize the 2022 budget and associated levy request. A motion was passed to approve the proposed 2022 budget and request a 2.5% increase in the levy for 2022. This results in a total levy request amount of $171 625.00. Administration Events Special Promotions Marketing Streetsca pe Capital Works Contingency Fund Website Office Expenses/Utilities Total Budget less surplus NET TOTAL = LEVY PROPOSED 2022 $ 78,200.00 $ 70,000.00 $ 3,799.00 $ 15,000.00 $ 29,500.00 $ 6,300.00 $ 5,000.00 $ 6,000.00 $ 2,000.00 $ 215,799.00 -$ 44,174.00 $ 171,625.00 As you will note, this represents a 2.5% increase from the $167 439.00 levy in 2021. We trust that this information has been provided with sufficient time to present to Council. Should you have any questions please reach out to me. Sincerely, Laura Holmes Secretary, HDB BIA Page140 Attachment 2 to Report FSD-007-22 li =� = Clarington Public Library Administrative Report Report To: Andrew C. Allison, CAO Trevor Pinn, Director of Finance Date: November 22, 2022 Report Subject: 2022 Current/Capital Budgets and 2023-2026 Forecasts Report Overview: This report contains the budgetary requests of the Clarington Public Library and the Clarington Museum and Archives for the 2022 Current and 2022 Capital Budgets. It includes the joint four (4) year (2023-2026) forecasts for both Current and Capital budgets. A. Background At the request of Municipal Council, the Clarington Public Library Board assumed responsibility for the Clarington Museums and Archives effective January 1, 2020. In order to preserve eligibility for the Community Museum Operating Grant (CMOG) and the Public Library Operating Grant (PLOG), both organizations are required to maintain separate financial accounts. However, for ease of review, staff have prepared side by side comparisons of the Consolidated Library & Museum budget 2021/2022. At the meeting on October 18, 2021, Council passed Resolution #C-314-21 which included the following motion: That Staff include within the draft budget requests for funding from external agencies up to a maximum limit of 3.30 per cent. At its October 28, 2021 the Clarington Public Library Board adopted the 2022 Current and Capital budget and forecasts. The Board respectfully requests that the budgets and forecasts be presented to Council for its approval. The primary objectives of the 2022 Library & Museum Budget are: a) to operate within the 3.30% maximum budget increase set out by Council. b) to continue to service the community despite the uncertainty created by the Covid-19 Pandemic. c) to create a fiscally responsible and achievable budget. d) to mitigate the impact of reduced self generated revenue and increased costs. e) to prepare for the resumption of regular operations once the emergency orders have been lifted. Page 141 Clarington Public Library, Museums & Archives 2022 Current/Capital Budget & Forecasts Page 2 B. Consolidated Library/Museum 2021 Current/Operating Budget The overall consolidated current budget for 2022 is $3,786,052. The municipal tax levy funding request is $3,583,083, an increase of $67,484 or 1.92% over the 2021 tax levy of $3,515,599. A detailed breakdown of the 2022 Consolidated Library/Museum Operating Budget can be seen in Table 1, on page 4 of this report. Variables & Assumptions for 2022 The 2022 operating budget will be impacted by two important variables: 1) Covid-19 Pandemic Recovery: Given current medical concerns, it is difficult to estimate when operations will return to pre - pandemic levels of service. However, the 2022 budget has been drafted on the basis that recovery will occur steadily through the upcoming year. 2) Library & Museum Collective Agreements. The Library & Museum currently operate under two separate collective agreements, both of which expired at the end of 2020. In the interests of administrative and operational efficiency, the two groups of staff will be harmonized under a single agreement. The Library typically follows the lead of the Municipality of Clarington (MOC) with respect to wage increases and benefits. As of today's date, the MOC process has not yet begun. Once MOC's negotiation is complete, the Library and Museum process will begin and will include the harmonization of the two business units under one CA. Revenues Library & Museum revenue streams are composed of: a) Provincial operating grants. Specifically, the CMOG for the Museum and the PLOG for the Library. b) Self -generated revenue. The Library generates revenue through fees, donations, and interest, while the Museum's revenue includes membership fees, program fees, research charges, gift shop sales, and space rental income. c) Municipal tax levy funding, requested through Council's annual budget process. Self -generated revenue has been significantly impacted by the Covid-19 Pandemic. For 2022, the total Non -Municipal Revenue has been adjusted down by 9.77% because of changes in revenue streams and grant funding. Expenses A review of significant impacts is outlined below. Personnel Costs: Personnel costs in 2022 have been adjusted upward by $39,946 or 1.75%, which represents an estimated increase in 2021 wages as a result of pattern bargaining with the Municipality of Clarington. Page142 Clarington Public Library, Museums & Archives Page 3 2022 Current/Capital Budget & Forecasts 2. Library Materials: This area captures expenditures on multimedia information resources including books, magazines, CDs, DVDs, e-books, digital audio books, digital magazines, electronic databases, and other resources. The Library's purchasing power has been negatively impacted by economic events such as inflation, exchange rates, and annual pricing changes. The average list price for published material escalated by 4.9% since last year. However, as a result of financial pressures in other activity areas, the 2022 acquisition budget has been capped at 2%. 3. Facility Services Facility services includes the costs such as utilities, building maintenance, winter maintenance, and janitorial expenses. In 2022, the cost of janitorial expenses will increase by $8,582. Council's resolution, which directed Public Works to provide one-time support for snow clearing services at Waverley Place and the Sarah Jane Williams Heritage Centre, has offset the increased costs. The overall net impact has reduced this activity area by $942 or 0.38%. 4. Public Programs This expense area includes the costs of program supplies and third -party program fees. Plans for 2022 include a combination of in -person and virtual programming. As a result, this expense area has been reduced by $1,220 or-4.29%. 5. Computer Expenses The telephone component of the Library's integrated library system (ILS), which allows members to actively manage their library accounts by phone, was discontinued by the vendor in 2017. Vendor support ceased and a technical problem highlighted the need to migrate to a more sustainable solution. A new system, compatible with our ILS, has been identified. The net impact is $4,951 or 3.83% in increased costs. 6. Staff Development: This activity area captures spending on training and development, association fees, and any travel and business costs. The Library & Museum will continue to meet all mandated training requirements and will also take advantage of online training opportunities. Anticipating the impact of the pandemic in 2022, a reduction of $3,500 or -10.8% has been implemented. 7. Transfer to Capital: The Library & Museum typically budget for a year-end transfer of $44,505 to the Municipality of Clarington (MOC), which is held in a reserve fund and applied toward future capital projects. However, in order to balance the 2021 and 2022 operating budgets that amount has been eliminated. The intent is to resume making contributions to MOC reserve funds when it is again feasible to do so. 8. Other Service Areas: After due consideration of the 2022 budget pressures outlined in this report, services in all other activity areas will be maintained at status quo. Conclusion The impact of the foregoing adjustments will be to increase the Library & Museum's 2022 Overall Current Budget by $45,497 or 1.22%. Page143 Clarington Public Library, Museums & Archives 2022 Current/Capital Budget & Forecasts Page 4 Table 1, below outlines the Consolidated 2022 Current Budget Request. The Library & Museum's 2022 Current Budget request to the Municipality of Clarington represents an increase of $67,484 or 1.92% of the Municipal Tax Levy. Table 1: Comparison of Consolidated Library & Museum Current Budget 202112022: Category CONSOLIDATED LIBRARY & MUSEUM 2021 i Yr-on-Yr f 2022 1 2021 Impact Request % I � Income Subtotal Municipal Tax Levy $ 3,515,599 I $ 67,484 $ 3,583,083 ! 1.92% Subtotal Non -Municipal Revenue $ 224,956 I $ (21,987) $ 202,969 ! -9.77% Total Income $ 3,740,555 I $ 45,497 $ 3,786,052 ! 1.22% I Expenses Salaries/Wages Benefits $ $ 2,282,606 547,680 I I $ I $ 39,946 3,834 $ $ 2,322,552 551,514 o 1.75 /o 0.70% Subtotal SalariesMages/Benefits $ 2,830,286 I $ 43,779 $ 2,874,065l 1.55% Library Materials/Museum Exhibits Facility Services Products & Supplies Public Programs Contracted Services Computer Expenses Staff Development Transfer to Capital $ $ $ $ $ $ $ $ 328,200 246,033 39,758 28,450 106,061 129,354 32,413 - I $ i $ i $ 1 $ $ i $ i $ I $ 6,414 (942) - (1,220) (3,985) 4,951 (3,500) - $ $ $ $ $ $ $ $ 334,614 245,091 39,758 27,230 102,076 134,305 28,913 - 1.95% -0.38% 0.00% -4.29% -3.76% 3.83% -10.80% Subtotal Other Service Areas $ 910,269 I $ 1,718 $ 911,987 0.19% I � Total Expenses $ 3,740,555 I $ 45,497 $ 3,786,052 1.22% Page144 Clarington Public Library, Museums & Archives Page 5 2022 Current/Capital Budget & Forecasts C. 2022 Capital Budget Request The 2022 Capital Budget Request focuses on two key areas: a) Library Collections; and b) Library & Museum Technology. Library Collections As a result of changes made by the Province of Ontario to the funding structure of Development Charges, the Library is now eligible for 100% funding for collection spending made to support the needs of a growing population. The Library's 2022 request is identical amount to the amount received in 2021 of $243,075. Technology Capital funding for technology is being used to support both Library and Museum operations. The 2022 capital funding request of $80,000 is the same amount requested, and received, in 2021. The Library/Museum will continue to adopt cloud -based solutions, where available and feasible. However, it should be noted that not every service is available through the cloud and some localized applications are still be required. In 2022, the Library & Museum will continue to work towards greater integration of their technology and equipment. Major technology projects for 2022 include: Courtice Library - Public Computers The public computers available in the computer lab at the Courtice Library were installed in 2015 during the renovation and expansion project. In preparation for Microsoft's operating system update to Windows 11, the equipment will be replaced to ensure consistent and reliable public service. 2. Meeting Room Projectors The Library offers access to meeting room projectors, both fixed and portable, which are used by staff and the public for meetings and other events. The current equipment is outdated, does not provide high -definition resolution, and is not reliable. The proposed project will provide new fixed projectors at Courtice and Newcastle. Bowmanville and Orono will continue to use portable projectors due to the ceiling height limitations in the meeting room space. Portable projectors can be used in smaller meeting rooms and offsite events. 3. Data Backup System In order to address cybersecurity threats to both Library and Museum operations, the existing backup system, which currently runs on 4 aging servers will be consolidated into a single onsite backup solution to centralize and streamline this process. The new system will take advantage of the virtualization technology that has been implemented over the past 2 years. The new configuration will be capable of more frequent and fulsome backups as well as providing an offline "air gapped" snapshot of the virtualized servers to enable effective restoration of technology operations in the event of an onsite disaster, cybersecurity breach, or ransomware attack. Page145 Clarington Public Library, Museums & Archives Page 6 2022 Current/Capital Budget & Forecasts 4. Public Service Tablets Public service tablets are used to provide customer service in assisting the public and during library programs, such as the children's iPad movie trailer program. The existing equipment was launched in 2012, discontinued by the manufacturer in 2014, and has been ineligible for software updates since September 2017. A total of 20 new iPad and Android tablets will be distributed across Library branch and Museum locations for public service and program use. 5. Children's Literacy Stations The Library normally offers four early literacy stations at the Newcastle branch. Two of the units, which were installed in 2012, stopped working earlier this year. This project will restore service to the base level of 4 active stations. Other Capital Projects Library & Museum building projects and repairs are typically budgeted through the Municipality of Clarington. In 2022, one project has been developed for Council's consideration, which we understand will be included in the Community Services capital budget requests. Orono Library In response to an accessibility concern, the Community Services Department has developed a 2021/2022 capital project for accessibility upgrades at the Orono Library. The project includes plans to level the interior grade, install an accessible universal washroom, and build a new accessible ramp for access from street level. The 2022 Capital Budget request in support of Library and Museum operations, is outlined in Table 2 below. Table 2: Consolidated Library & Museum 2022 Capital Budget request. Consolidated Library & Museum Capital Budget Request: 2022 Library Collections DC Funded $ 243,075 Subtotal Collections $ 243,075 Library & Museum Technology $ 80,000 Subtotal Technology $ 80,000 Total $ 323,075 Page146 Clarington Public Library, Museums & Archives 2022 Current/Capital Budget & Forecasts Page 7 D. 2023 - 2026 Current/Operating Budget Forecast Table 3, below, outlines the Consolidated Library & Museum Current Budget Forecast for 2023 to 2026. Future projections are based on a return, in 2023, to pre -pandemic levels of self -generated revenue. Table 3: Consolidated Library & Museum Current Budget Forecast 2023 to 2026: Consolidated Library & Museum Current Budget Forecast: 2023-2026 Category Current Budget 2023 Budget 2024 Budget 2025 Budget 2026 Budget Income Municipal Tax Levy $ 3,583,083 $ 3,654,744 $ 3,727,839 $ 3,802,396 $ 3,878,444 Non -Municipal Revenue $ 202,969 $ 251,534 $ 255,675 $ 259,898 $ 264,206 Total Income $ 3,786,052 $ 3,906,278 $ 3,983,514 $ 4,062,294 $ 4,142,650 Expenses Personnel $ 2,874,065 $ 2,931,547 $ 2,990,178 $ 3,049,981 $ 3,110,981 Library Materials/Museum Exhibits $ 334,614 $ 341,306 $ 348,132 $ 355,095 $ 362,197 Facility Services $ 245,091 $ 249,993 $ 254,993 $ 260,093 $ 265,294 Products & Supplies $ 39,758 $ 40,553 $ 41,364 $ 42,192 $ 43,035 Public Programs $ 27,230 $ 27,775 $ 28,330 $ 28,897 $ 29,475 Contracted Services $ 102,076 $ 104,118 $ 106,200 $ 108,324 $ 110,490 Computer Expenses $ 134,305 $ 136,991 $ 139,731 $ 142,526 $ 145,376 Staff Development $ 28,913 $ 29,491 $ 30,081 $ 30,683 $ 31,296 Transfer to Capital $ - $ 44,505 $ 44,505 $ 44,505 $ 44,505 Total Expenses $ 3,786,052 $ 3,906,278 $ 3,983,514 $ 4,062,294 $ 4,142,650 Municipal Request $ 3,583,083 $ 3,654,744 $ 3,727,839 $ 3,802,396 $ 3,878,444 % Increase 2.00% 2.00% 2.00% 2.00% Page147 Clarington Public Library, Museums & Archives 2022 Current/Capital Budget & Forecasts E. 2023 - 2026 Capital Budget Forecast The Library & Museum's Consolidated Capital Budget Forecast for 2023 to 2026 is outlined in Table 4, below. Table 4: Consolidated Library & Museum Capital Budget Forecast 2023 to 2026: Consolidated Capital Budget Library & Museum Forecast: 2023-2026 Capital Projects 2023 2024 2025 2026 Library Collections (DC Funded) Library Collections $ 243,075 $ 243,075 $ 243,075 $ 243,075 Subtotal Collections $ 243,075 $ 243,075 $ 243,075 $ 243,075 Library / Museum Technology printers, & network hardware $ 80,000 $ 80,000 $ 80,000 $ 80,000 -Computers, Subtotal Technology $ 80,000 $ 80,000 $ 80,000 $ 80,000 Library / Museum Refurbishment South Bowmanville $ 150,000 Subtotal Refurbishment $ - $ 150,000 $ - $ - Library / Museum Studies Strategic Plans $ 60,000 Subtotal Studies $ - $ - $ 60,000 $ - Total Capital Projects $ 323,075 $ 473,075 $ 383,075 $ 323,075 Branch Refurbishment Courtice: The Municipality's Courtice Main Street Secondary Plan has the potential to impact library capital requests at a future date. However, those plans fall outside the current forecast period. Technology While the Library continues to investigate ways to implement cloud -based technologies, this solution does not completely eliminate the need for technology hardware and the installation of local applications. The addition of Museum operations to the Library's portfolio has resulted in the need for stable technology funding to support current and future operations. Library Studies Funding for an overarching Strategic Plan for Library and Museum services is envisioned for 2025. Report Submitted by: Linda Kent, CEO/Library Director November 22, 2021 Page148 Attachment 3 to Report FSD-007-22 Vt November 11, 2021 Dear Trevor, Trevor Pinn Director of Finance Municipality of Clarington 40 Temperance Street Bowmanville, Ontario L1 C 3A6 Please find enclosed the Visual Arts Centre of Clarington's request for a Municipal Operating Grant for our 2022 operating year. Along with this application is the required budget summary, a copy of our board -approved projected operating budget for 2022 and our 2020 financial statements from our auditor, Smith Chappell Marsh Vilander LLP. We are requesting financial assistance of $226,606.00 for 2022, a 3.3% increase from the generous support we received from the Municipality of Clarington in 2021. The 3.3% increase we are requesting is to assist our organization in aligning with inflation costs and additional costs needed to reopen our programs to our community safely. As evidenced in the exhibition and education summary page enclosed, the VAC holds a vital role in the community by connecting people of all ages and backgrounds in a creative place for learning, discovery and engagement through art. We are grateful to be able to give back and enrich our community, and is only possible because of the remarkable support of the Municipality of Clarington, our funding partners, the Ontario Arts Council, The Ontario Trillium Foundation, Service Canada, The Canadian Museums Association, The Rotary Club Bowmanville, and our dedicated members. On behalf of our Board of Directors, staff and volunteers, we are sincerely thankful for your continued support. Respectfully submitted by, Dionne Powlenzuk Executive Director The Visual Arts Centre of Clarington (VAC) is a not for profit public art gallery and art education centre located in Bowmanville, ON. VISIT US Visual Arts Centre of Clarington. 143 Simpson Avenue. Bowmanville, ontarj bh 69149 FOLLOW US 91 visualartscentre.clarington visualartscentre y c_Vac CONTACT US (9C5)-623-5831 office@vac.ca www.vac.ca Summary Highlights for 2021 programming: The Visual Arts Centre of Clarington continued to face challenges due to the ongoing closures, restrictions and capacity limitations in response to the Covid-19 crisis, our focus shifted to online access to arts and culture for the Clarington community, as well as limited in -person programs. Curated Exhibitions - each exhibiting artist was paid artist fees (rates regulated by CARFAC) as well as professional publications to support and document the show at the gallery. For 2021 we focused on group shows to diversify voices and stories that are presented at the VAC. This year we showed the most professional artists to date. 100 years then and hereafter o artist: Hiba Abdallah o program: online artist talk, in -person time capsule event Fossilized Sunshine o artists: Camille Pirbhai, Camille Turner, Shaheer Zazai, Larissa Sansour, Lisa Jackson, Wally Dion, Timothy Yannik Hunter o Program: VIP tour with Women of Colour Durham Collective, Bus Tour Public Space o artists: Nicolas Flemming, Waard Ward (Petrina Ng, Abd AI-Mounim, Hanen Nanaa, Laura Ritacca, Patricia Ritacca), Sahar Te, Meech Boakye, Mark Clintberg, Emily DiCarlo, Craig Fahner, JP King, Chris Mendoza, Liam Mullen, Matt Nish -Lapidus, Miles Rufelds, and Tosca Teran o Program: • a series of workshops to Arabic -speaking refugees and newcomers to develop flower -arranging skills and social -entrepreneurial futures and flower sale. • Workshop for the public to participate in learning how to grow your own mushrooms with household items. • Public performance an experimental sonic dialogue at the VAC's Loft Gallery. Composft)ing challenges the behaviour of communication networks through the use of modular synthesizers and software that mimic and take inspiration from mycelial networks • Bus tour for artist talks and public engagement workshops Bodies in Conflict o artists: Julia Rose Sutherland, P Staff, Kiyan Williams • Program: 3 Bus tours for artist talks and artist tours From the earth, we grow o artists: Sandy Williams IV, Anna Binta Diallo, Couzyn van Heuvelen Page 150 Clarington Submit Original to: Municipality of Clarington Financial Services Department 40 Temperance Street Bowmanville, Ontario L 1 C 3A6 finance(a)-clarington.net Submission Deadline: November 12, 2021 Please Print or Type Please Complete All Areas Organization Information Contact Information Page 151 Online programs in response to Covid-19 closure - the VAC took the opportunity to expand our reach with new audiences and leverage the online environment to forge new relationships that would otherwise be too costly or far away to collaborate. Be My Guest is a series of monthly casual conversations that will bring together artists, writers, and curators speaking about notions of community, spirituality, and ethics through mediated engagements with food and drink pairings. o artists: Kiera Boult, Claudia Mattos, Rea McNamara, Elaine Tin Nyo, Jazmin Urrea, Monica Uszerowicz Education Class Highlights The VAC continued to offer Camp from the Couch and other kids virtual creative programs during summer camp time, March Break 2021 and various other times in the year. We also partnered with other community organizations to deliver the Durham Region Art in a Box for families disproportionately impacted by the pandemic. Page 152 Page 2 Officers for current year Position President Amy Shackleton boardCcDvac.ca 905-922-6496 Secretary Michelle Gewurtz secretary(cDvac.ca 613-614-3022 Treasurer Zane Piekenbrock zane.piekenbrocka-amail.com 416-388-1052 Is your Organization incorporated as non-profit? If yes, when? (dd/mm/yy) Is your Organization based within the Municipality of Clarington? Is your Organization based within the Region of Durham List the programs/services provided by your Organization: Yes ✓ No❑ August 8, 1976 Yes ✓ No❑ Yes ✓ No❑ The VAC is dedicated to delivering contemporary art to the Clarington Community, the wider Durham Region, and beyond. Educational and public engagement programs are offered to kids, youth, and adults, while contemporary art exhibitions show the works of Canadian regional and national artists in various stages of their careers. The VAC is a safe space where ideas are exchanged, questions are asked, and connections are made. o art classes, art camps, workshops and PA Days for kids o art classes, workshops for adults o artist/curator talks and tours o educational and career development opportunities for artists, academic interns and high school Co -Op students o partnerships with other organizations o volunteer and engagement opportunities for youth and adults Page 153 Page 3 What is the total program registration or association membership in your Organization? What percentage of your registration or membership are Clarington residents? 75% Describe how the program/services provided by your Organization will benefit as a result of Municipal funding. With the generous support of the Municipality of Clarington, we can continue offer art and learning opportunities to the residents of Clarington. We are able to keep our classes and programs affordable while ensuring that artists and staff receive compensation for teaching classes, workshops and delivering programs. With this financial assistance, we can purchase art materials needed for programming, and maintain the equipment available in the studios for our members to use. This support also helps us reach out into the community and partner with other organizations continuing to produce free events like Winterwonderlearn, the Annual Kids Arts Festival and other family and community focused activites. This funding support also assists with marketing, promotion and day to day mandatory office and operational expenses. During 2020 and 2021 pandemic, the VAC continued to offer virtual and small in -person programs throughout the various stages of capacity restrictions and closures. What funding category does your Organization fall ❑ Recreation & Leisure into? ❑ Civic ✓ Social ❑ Boards of Council / Hall Boards 2022 Request (insert dollar figure) $226,606.00 If you are requesting an increase in the municipal grant The VAC is asking for a 3.3% for 2022, please indicate the reason for the increase. Increase to align with the rising costs of living. Has your organization made a previous request for a Yes ✓ No❑ Municipal grant to the Municipality of Clarington? Page 154 Page 4 If yes, please complete the following: Agency Municipality of Clarington 2021 $223,315.00 $219,366.00 Municipality of Clarington 2020 $219,366.00 $219,366.00 Municipality of Clarington 2019 $215,065.00 $215,065.00 Municipality of Clarington 2018 $210,848.00 $210,848.00 Has your organization requested funding in the last 12 months from any other Municipal, Provincial or Federal Yes ✓ No❑ department or agency? If yes, please complete the following: Agency Ontario Arts Council 2021/2022 $15,359.00 $15,359.00 Canada Council For the 2021/2022 $125,077 $120,575.00 Arts Canadian Museums 2021 $43,909.00 $43,909.00 Association Service Canada 2021 $36,727.00 $37,175.00 (Canada Summer Jobs) Other Project Grants 2021 $104,800.00 $95,338.05 Terms and conditions 1. In the event that the funds allocated are not used for the services, event or project as described in the application, or if there are misrepresentations in the application, the amount of the financial assistance will be payable forthwith to the Municipality. Page 155 Page 5 2. The applicant will make or continue to make attempts to secure funding from other sources, external to the Municipality of Clarington. 3. The applicant will keep proper books of accounts of all receipts and expenditures, relating to the services, event or project described in the application. 4. The applicant will retain and make available for inspection by the Municipality or its auditors all records and books of accounts of the Organization upon request from the Municipality, (which may be made within two years of the grant award). 5. If the recipient is an arms -length agency, the Grant Recipient shall indemnify and hold harmless the Municipality of Clarington against any claims, costs, causes of action, fines or any other losses or other penalties the Municipality of Clarington suffers related to the giving and usage of the grant to the grant recipient. Declaration of Organizations' Executive: We certify that, to the best of our knowledge, the information provided herein is an accurate and complete and is endorsed by the Organization, which we represent and accept conditions as noted in this application. This Application must be signed by two (2) Members of the Executive. Budget Information Please complete, in detail, the attached form. Also include a copy of the most recent statement of revenue and expenditures and statement of Assets/Liabilities (balance sheet), for the most recent fiscal year. Please return application form to: Financial Services Department Municipality of Clarington 40 Temperance Street Bowmanville, Ontario L 1 C 3A6 (905) 623-3379 ext. 2601 finance(a)clarington.net Page 156 Page 6 Budget Information IMF-- Grants — Federal / Provincial' $146,092.00 $74,350.00 Municipal Grant $226,606.00 $223,315.00 Memberships $8,000.00 $8,000.00 Registrations2 $145,500.00 $145,500.00 Fundraising' $57,000.00 $57,000.00 Other (Specify)' $24,750.00 $27,100.00 Last Year Surplus/Deficit5 $51,905.58 $50,880.17 Total Revenue $659,853.58 $586,145.17 123M -11W, Salaries — Full Time $337,437.00 $307,173.94 armies R84 T—i re7 Program CostsB $153 789.00 $107,694.50 Office Supplies' $28,000.00 $26,570.00 Telephone HOLDBACK HOLDBACK Advertising $6,725.00 $5,000.00 Maintenance $28,600.00 $31,595.00 Utilities10 $12,000.00 $12,000.00 Other (Specify)" $92,905.58 $44,192.05 Total Expenses $659,456.58 $534,239.59 Surplus (Deficit) $397.00 $51,905.58 Page157 Page 7 Note: All applicants must complete this section in order to have application considered for funding. Please summarize your budget information using categories listed above. Revenue Notes: 'Grants: OAC CAC Service Canada Canadian Museum Association, 'Registrations: earned revenue from Adult and Kids Classes, Workshops and Camps 'Fundraising — Donations, Sponsorships, Mayor's Gala, 2020/2021 CEWS/wage subsidy 'Other: Bank Interest, Art materials sales, catalogue sales, special events, Ontario Arts Endowment 'Last Year Surplus/Deficit: 2020 Surplus was due to late payout from 2019 Student grants Expenditure Notes: 5 Salaries: Full Time, Paid Interns, Summer Student Wages, Staff benefits, MERCS 'Part Time: The VAC currently does not have part-time employees ' Program Costs: Artist Fees, Catalogue Costs, Documentation, Installation, Instructor Fees, Art Supplies 8 Office Supplies: Sundry, computer lease, Online registration system fees, bank service fees, PO Box, Org memberships 9 Utilites: Holdback - telephone/internet, garbage disposal, liability insurance, hydro, water 10Other: Fundraising, Professional Fees, Insurance, Travel, Reserve Fund Page 158 2022 BUDGET ACTUAL 2019 ACTUAL 2020 APPROVED APPROVED 2021 2022 Income 4000 General Donations 4001 General & Service Club Donations 5,835.84 7,079.76 8,000.00 8,000.00 4002 Corporate Sponsorships 4,186.98 2,250.66 25,000.00 25,000.00 4003 Receipted Donations 850.00 587.50 1,000.00 1,000.00 Total 4000 General Donations $ 10,872.82 $ 9,917.92 $ 34,000.00 $ 34,000.00 4009 Art Material Income 10,509.17 3,055.01 10,000.00 11,000.00 4015 Catalogue Sales 425.00 70.00 500.00 500.00 4016 Gift Certificate Sale 0.00 0.00 0.00 500.00 4030 Juried Art Show Fee 674.00 685.00 1,500.00 1,500.00 4050 Special Events 6,585.79 587.50 15,000.00 7,000.00 4090 Membership Dues 7,182.50 831.00 8,000.00 8,000.00 4091 Adult Programs 42,350.98 20,691.73 66,500.00 66,500.00 4092 Children's Programs 59,485.49 9,963.58 79,000.00 79,000.00 4100 Mayor's Gala Proceeds 22,782.24 24,100.88 0.00 0.00 Revenue Subtotal 149,995.17 59,984.70 180,500.00 174,000.00 4110 Total Grants 4111 Clarington Operation 214,976.40 219,366.00 223,315.00 226,606.00 4113 Ontario Arts Council 17,035.00 15,359.04 15,359.00 15,359.00 4122 Canada Arts Council 0.00 28,800.00 0.00 65,075.00 4114 Govt of Cda - Service Canada 17,519.00 21,677.00 22,148.00 22,000.00 4116 Govt of Cda - Museums 16,530.00 39,532.65 30,195.00 40,000.00 4119 Grants Ontario 3,658.00 3,658.00 3,658.00 3,658.00 4012 OAF Endowment Fund 3,060.00 4,538.00 3,000.00 4,000.00 Trillum Foundation 0.00 0.00 0.00 0.00 Total 4110 Total Grants $ 272,778.40 $ 332,930.69 $ 297,675.00 $ 376,698.00 4115 Bank Interest 222.65 174.57 100.00 250.00 4120 Other Income 0.00 5,268.56 0.00 0.00 CEWS (75% wage subsidy) + 10% subsidy 0.00 81,782.74 0.00 0.00 Total Income $ 433,869.04 $ 490,059.18 $ 512,275.00 $ 584,948.00 Expenses 5000 Refund 0.00 0.00 0.00 0.00 5001 Education Programming 5021 Art Instructor Expense 42,203.97 11,448.01 43,000.00 42,000.00 5025 Art Supply Expense 10,110.48 3,593.27 10,049.00 10,000.00 5026 Model Fees 1,650.00 0.00 0.00 0.00 5027 Art Equipment 2,120.39 0.00 0.00 0.00 Total 5001 Education Programming $ 56,084.84 $ 15,041.28 $ 53,049.00 $ 52,000.00 5030 Exhibition Fees 5040 Artwork Sold 0.00 512.50 - 500.00 6010 Exhibition Programming 5033 Curatorial 0.00 4,240.00 0.00 2,000.00 5043 Opening Reception Costs 3,847.88 1,014.22 1,500.00 1,500.00 6000 CARFAC Artist Fees 11,933.60 9,051.47 28,276.50 46,944.00 6011 Catalogue Expense 4,107.78 11,403.52 3,200.00 800.00 6014 Documentation 2,026.83 1,247.28 2,200.00 2,600.00 6015 Shipping/Travel 930.00 300.00 9,700.00 36,000.00 Page 159 2022 BUDGET ACTUAL 2019 ACTUAL 2020 APPROVED APPROVED 2021 2022 6017 Artist Talk 3,217.86 6,242.99 2,940.00 3,590.00 6018Installation 9,672.56 14,680.14 4,000.00 6,025.00 6019 Juror's Fees 250.00 0.00 250.00 330.00 6020 Exhibition Vinyl 3,184.60 2,923.37 2,000.00 1,500.00 Total 6010 Exhibition Programming $ 39,171.11 $ 51,615.49 $ 54,066.50 $ 101,289.00 6035 Special Event Expenses 8,223.22 63.14 10,000.00 7,000.00 6040 Awards/ Bursaries 1,500.00 400.00 1,500.00 500.00 6042 Condolences 50.00 0.00 100.00 100.00 6045 Advertising & Promotion 4,591.85 2,542.63 5,000.00 6,725.00 6051 Travel Expenses 134.10 1,298.31 500.00 1,000.00 Total Events 14,499.17 4,304.08 17,100.00 15,325.00 6199 Building 6200 Maintenance & Repairs 7,996.11 11,334.03 10,500.00 8,000.00 6201 Janitorial 9,169.84 4,428.11 10,000.00 9,500.00 6204 Enbridge 3,477.47 3,373.03 3,959.00 4,000.00 6205 Municipality Utilities 6,000.00 7,155.64 6,000.00 6,000.00 6206 Security System 1,195.31 904.28 1,500.00 1,100.00 Total 6199 Building $ 27,838.73 $ 27,195.09 $ 31,959.00 $ 28,600.00 6410 Insurance 6413 Municipality Liability Insurance 6,000.00 1,020.00 6,000.00 6,000.00 6426 Fine Art Policy 1,249.49 1,775.91 1,337.00 1,500.00 6427 Directors Insurance 988.38 1,021.62 1,130.00 1,200.00 6428 Office Contents, Equipment 742.54 1,970.94 2,325.05 1,100.00 Total 6410 Insurance $ 8,980.41 $ 4,768.47 $ 10,792.05 $ 9,800.00 6550 Office Supplies 6551 Postage 260.43 487.10 500.00 500.00 6554 Bank Service Charges 414.48 141.93 500.00 500.00 6555 Equipment 3,336.38 7,402.20 5,100.00 6,000.00 6556 Office Sundry's 4,801.52 2,115.71 4,000.00 2,500.00 6557 Credit Card Charges 8,690.74 3,845.91 5,500.00 8,500.00 6558 Mail Box Rental 175.66 179.82 185.00 200.00 Total 6550 Office Supplies $ 17,679.21 $ 14,172.67 $ 15,785.00 $ 18,200.00 6645 Professional Fees 6060 Professional Development 785.57 610.77 1,500.00 1,000.00 Staff/Volunteer Appreciation 0.00 0.00 1,000.00 1,000.00 6650 Accounting 12,145.43 11,081.74 15,000.00 16,000.00 6652 Legal 1,681.46 9,676.57 2,000.00 2,000.00 Board Expenses 0.00 1,000.00 1,000.00 1,000.00 6655 Membership Fees 1,142.69 893.06 800.00 900.00 Total 6645 Professional Fees $ 15,755.15 $ 23,262.14 $ 21,300.00 $ 21,900.00 6500 Wages & Salary 6501 Salary 221,866.50 258,219.69 202,243.28 207,196.00 Salary Increase 0.00 0.00 4,044.87 4,193.92 Summer Student Wages 0.00 0.00 65,285.00 85,715.00 6502 Casual Labour 0.00 0.00 0.00 0.00 6504 Other Earnings 0.00 0.00 0.00 0.00 6505 Taxes Page 160 2022 BUDGET ACTUAL 2019 ACTUAL 2020 APPROVED APPROVED 2021 2022 6506 CPP/E.I.Expense 15,694.84 17,516.46 20,503.77 23,764.39 6508 W.S.I.B. 776.33 758.89 1,004.82 635.52 6510 Payroll-Vac.Pay Exp. 4,616.35 3,675.55 3,492.20 3,492.20 6511 Staff Benefits 4,352.39 6,114.90 6,800.00 8,640.00 6520 Severence 0.00 0.00 0.00 0.00 6521 Stat Holiday Pay 3,658.96 2,924.31 3,800.00 3,800.00 6523 Pay in Lieu 0.00 0.00 0.00 0.00 6559 Late Payment Charge 622.92 93.40 0.00 0.00 Total 6500 Wages & Salary $ 251,588.29 $ 289,303.20 $ 307,173.94 $ 337,437.03 6800 Utilities 0.00 3,824.36 0.00 0.00 Reserve Fund 0.00 0.00 0.00 0.00 Total Expenses $431,596.91 $433,486.78 $511,225.49 $584,551.03 $2,272.13 $56,572.40 $1,049.51 $396.97 Special Projects Funding MOC Mayor's Gala Proceeds - - $23,000.00 $23,000.00 Page 161 The Visual Arts Centre of Clarington Profit and Loss January 1 - November 11, 2021 TOTAL INCOME 4000 General Donations 4001 General & Service Club Donation 278.13 4002 Corporate Sponsorship 5,000.00 4003 Receipted Donations 1,720.29 Total 4000 General Donations 6,998.42 4009 Art Material Income 90.00 4015 Catalogue Sale 159.00 4090 Membership Dues 170.00 4092 Children's Programs 2,044.00 4100 Mayor's Gala Proceeds 21,773.83 4110 Total Grants 2,702.05 4012 Art Endowment Fund 3,459.00 4111 Clarington Operation 182,805.00 4114 Govt of Cda - Canada Summer Jobs (CSJ) 36,229.00 4116 Cdn Museums Assoc Young Cda Works (YCW) 18,888.83 4119 Grants Ontario 0.00 4122 Canada Council For the Arts 97,675.00 Total 4110 Total Grants 341,758.88 4115 Bank Interest 43.61 4123 Federal - Cultural Spaces Grant 13,575.00 4125 Misc Grants 48,034.00 Wages Subsidy - 75% 38,314.30 Total Income $472,961.04 GROSS PROFIT $472,961.04 EXPENSES 5001 Education Programming 5021 Art Instructor Expense 232.06 5025 Art Supply Expense 1,683.93 Total 5001 Education Programming 1,915.99 5040 Art Work Sold 75.00 6010 Exhibition Programming 8,415.87 5043 Opening Reception Costs 1,310.34 6000 Exhibition Artist Fees 84,157.72 6005 Curatorial 11,225.00 6011 Catalogue Expense 3,100.09 6014 Documentation 3,627.52 6015 Shipping 13,762.39 6017 Artist Talk 8,110.17 6018 Installation 26,170.54 6020 Exhibition Vinyl 1,008.23 Total 6010 Exhibition Programming 160,887.87 6040 Awards/ Bursaries 113.86 6042 Condolence 50.00 Total 6040 Awards/ Bursaries 163.86 Accrual Basis Thursday, NoJer QPI1�,9?1 06:19 PM GMT-05:00 1/3 The Visual Arts Centre of Clarington Profit and Loss January 1 - November 11, 2021 TOTAL 6045 Advertising & Promotion 10,022.52 6051 Travel Expenses 1,224.00 6199 Building 6200 Maintenance & Repairs 10,619.70 6201 Janitorial 3,932.62 6204 Enbridge 2,250.50 6205 Municipal Utilities - Hydro 7,483.30 6206 Security System 846.08 6210 Capital Projects 20,634.28 Total 6199 Building 45,766.48 6410 Insurance 6413 Municipal Liability Insurance 850.00 6428 Office Contents, Equipment 1,131.84 Total 6410 Insurance 1,981.84 6500 Wages & Salary 6501 Salary 221,353.55 6503 Vacation Pay -11,919.27 6505 Taxes 15,737.83 6509 WSIB 1,098.78 6511 Employee's Benefits 6,583.04 Total 6500 Wages & Salary 232,853.93 6550 Office Supplies 6551 Postage 87.41 6554 Bank Service Charges 725.60 6555 Equipment lease 3,279.62 6556 Office Sundry's 5,694.38 6557 Credit Card Charges 2,431.88 6558 Mail Box Rental 179.82 6655 Membership Fees 360.77 Total 6550 Office Supplies 12,759.48 6645 Professional Fees 6060 Professional Development 6,534.77 6650 Accounting 12,290.93 6652 Legal 2,759.48 Total 6645 Professional Fees 21,585.18 6770 Supplies 6795 Sundries 156.78 Total 6770 Supplies 156.78 Payroll Expenses Wages Salary before Jul/17 138.79 Total Wages 138.79 Total Payroll Expenses 138.79 Accrual Basis Thursday, NoJer QPI11,90�1 06:19 PM GMT-05:00 2/3 The Visual Arts Centre of Clarington Profit and Loss January 1 - November 11, 2021 TOTAL Receiver General Expense 3.79 Total Expenses $489,535.51 PROFIT $-16,574.47 Accrual Basis Thursday, NoJer QPI11,901 06:19 PM GMT-05:00 3/3 The Visual Arts Centre of Clarington Balance Sheet As of November 11, 2021 TOTAL Assets Current Assets Cash and Cash Equivalent 1000 Scotia Bank chqing 6319 149,242.44 1005 Scotia Bank savings 9916 0.00 1008 Scotia Bank lottery 7912 0.00 1009 Savings 28,322.28 1010 Petty Cash 200.00 1085 GIC Endowment 0.00 1499 Undeposited Funds 120.00 Total Cash and Cash Equivalent $177,884.72 Accounts Receivable (A/R) 1200 Accounts Receivable 0.00 Total Accounts Receivable (A/R) $0.00 1205 Other receivables 9,613.00 1300 Due from MOC 0.00 1400 Prepaid Exp. -29.55 Total Current Assets $187,468.17 Non -current Assets Property, plant and equipment 1510 Furniture & Fixtures 0.00 1520 Accum Dep. Furniture & Fixtures 0.00 1540 Computer 0.00 1541 Accum Dep Computer 0.00 1570 Sign 0.00 1580 Photo Equipment 0.00 Total Property, plant and equipment $0.00 1575 Studio Equipment 0.00 Total Non Current Assets $0.00 Total Assets $187,468.17 Accrual Basis Thursday, NoJer&QP11�,%1 06:18 PM GMT-05:00 1/3 The Visual Arts Centre of Clarington Balance Sheet As of November 11, 2021 TOTAL Liabilities and Equity Liabilities Current Liabilities Accounts Payable (A/P) 2000 Accounts Payable 67.13 2001 A/P adjustments -57.17 Total Accounts Payable (A/P) $9.96 Credit Card 2201 Scotia Classic Visa 6,130.24 2202 Staples Busin. Depot 0.00 2203 Canadian Tire 0.00 Total Credit Card $6,130.24 2100 Payroll Liabilities 0.00 2310 C.P.P. Deductions 0.00 2315 E.I. Deductions 0.00 2320 Income tax deductions 8,286.28 2325 WSIB Payable 816.51 2327 Federal Taxes -1,665.66 Chambers of Commerce 3,151.62 Vacation Pay -12,773.01 Total 2100 Payroll Liabilities -2,184.26 2200 HST Rebate -11,295.91 2205 Accruals 7,988.77 2230 Been There Project 0.00 2240 PST Payable 0.00 2260 Other Misc. Current Liabilities 2261 Art Work Sold Payable 0.00 2262 Mayor Gala Tickets Payable 0.00 2263 Gift Certificates - Payable 250.00 Total 2260 Other Misc. Current Liabilities 250.00 2326 Chambers of Commerse 0.00 2329 Current portion of employee benefits obligations -1,331.28 2330 Payroll deductions payable audi 0.00 2400 Deferred Revenue - OAC 15,359.00 2401 Deferred Revenue - Adult Programs 0.00 2402 Deferred Revenue - Childrens Prgms 0.00 2403 Deferred Revenue - OAC AIF 0.00 2405 Deferred Revenue - Trillium 0.00 2406 Deferred Revenue - Other 6,750.54 2407 Deferred Revenue - Municipality 34,894.30 2408 Deferred Revenue - Canada Council 22,900.00 Ministry of Finance Suspense 0.00 Total Current Liabilities $79,471.36 Total Liabilities $79,471.36 Accrual Basis Thursday, NoJer&QP11�,9P1 06:18 PM GMT-05:00 2/3 The Visual Arts Centre of Clarington Equity 3560 Opening Bal Equity Retained Earnings Profit for the year Total Equity Total Liabilities and Equity Balance Sheet As of November 11, 2021 TOTAL 0.00 124, 571.28 -16,574.47 $107,996.81 $187,468.17 Accrual Basis Thursday, NoJer&QP111,V21 06:18 PM GMT-05:00 3/3 THE VISUAL ARTS CENTRE OF CLARINGTON FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 Page 168 ysinith Chappell Mms Vilamder luTAT"' April 26, 2021 The visual Arts Centre of Clarington PO Box 52, 143 Simpson Avenue Bowmanville ON Ll C 3K8 DeiT4:'-rah L. ekl*,irsk CIF `1. CA d Bear Board of Directors: We have been engaged to audit the financial statements of The Visual Arts Centre of Clarington for the year ending December 31, 2020. Canadian generally eccept%l auditing standards require that we communicate the following information with you in relation to your audit. Evaluation of Internal ControW Audits include a review and evaluation of the system of internal controls to assist in determining the level of reliance that may or should be placed on the system in assessing the nature and extent of audit procedures to be undertaken. Please see our letter dated April 26, 2021 for some recommendations regarding internal control. Significant Accounting Principles Management is responsible for the appropriate selection and application of accounting policies. Our role is to review the appropriateness and application as part of our audit. The accounting policies used by The Visual Arts Centre of Claringtcn are described in mote 2, Summary of Significant Accounting policies, in the financial statements. There were no new accounting policies adopted or changes to the application of accounting policies of The Visual Arts Centre of Clarington during the year. Significant Ulusuai Transactions We are not aware of any significant or unusual transactions entered into by The Visual Arts Centre of Cladngton that you should be informed about. I. 21 �����.�![Y: MF '�h�L'�FSf}t' �'Fni,lx4 �iil�f g�-��'Ji L�'1 �Rp � t� P ��� U, 4, Email:�A�ci�3o� upt€�m£;�1ta'o Accounting Estimates Management is responsible for the accounting estimates included in financial statements. Estimates and the related judgments and assumptions are based on management's knowledge of the business and past experience about current and future events. Our responsibility as auditors is to obtain sufficient appropriate evidence to provide reasonable assurance that managements accounting estimates are reasonable within the context of the financial statements as a whole. An audit includes performing appropriate procedures to verify the: Calculation of accounting estimates; Analyzing of key factors such as underlying management assumptions: • Materiality of estimates individually and in the aggregate in relation to the financial statements as a whole; • Estimate's sensitivity to variation and deviation from historical patterns; • Estimate's consistency with the entity's business plans; and Other audit evidence. Disagreements with Management We are required to communicate any disagreements with management, whether or not resolved, about matters that are individually or in aggregate significant to the The Visual Arts Centre of Ciarington financial statements or auditor's report. Disagreements may arise over: • Selection or application of accounting principles; • Assumptions and related judgments for accounting estimates; Financial statement disclosures; • Scope of the audit; or • Wording of the auditor's report_ We are pleased to inform you that we had no disagreements with management during the course of our audit. Consultation with Other Accountants (Second Opinions) Management may consult with other accountants about auditing and accounting matters to obtain a "second opinion"_ When an entity requests that another accountant provide a written report or oral advice on the application of accounting principles to a specific transaction or the type of opinion that may be rendered on the entity's financial statements, we are required to ensure that the accountant has ensured that the reporting accountant has knowledge of ail facts and circumstances and has conducted the engagement in accordance with Canadian generally accepted auditing standards on the Reports on the Application of Accounting Principles. We are not aware of any consultations that have taken place with other accountants. 2. Page 170 Issues Discusd The auditor generally discusses among other matters, the application of accounting principles and auditing standards, and tees, etc. with management in due€ng the initial or recuning appointment of the auditor during the normal course of business. Where were no major issues discussed during our audit vvith regards to our retention that were not in the normal course of � sines_ Difficulties Encountered untere During the Audit We encountered no significant difficulties during our audit that should be brought to the attention of the Board of Directors_ Note: Serious difficulties encountered while perforating the audit, include: * Sigrifficant delays in management providing information required for the audit, and * An unnecessarily brief timetable in which to complete the audit. We shall be pleased to discuss With you further any matters mentioned above, at your convenience. This communication is prepared solely for the information of the Board of Directors and is not intended for any other purpose. Vile accept no responsibility to a 'third tarty who uses this communication. To ensure there is a clear understanding and record of the wafters discussed: we ask that members of the Board of Directors sign their acknowledgement in the spaces provided below. Should any member of the Board of Directors wish to discuss or review any matter addressed in this latter or any other matters related to financial reporting, please do not hesitate to contact gas at any time. Yours truly, Deborah l_.. Marsh, 'CPA, CA Acknowledgement of Board -of Directors: We have read and reviewed he nova disclosures and understand and agree with the comments therein: Pe ✓` " title 1� Bate z2zi A Title: bate: 8. Page 171 THE VISUAL ARTS CENTRE OF CLARINGTON FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 CONTENTS INDEPENDENT AUDITOR'S REPORT FINANCIAL STATEMENTS Statement of Financial Position Statement of Operations and Changes in Net Assets Statement of Cash Flows Notes to Financial Statements Page 1-2 3 4 5 6-11 Page 172 MCV Smith H. Howard Smith, FCPA (Retired) Richard A. Chappell, CPA, CA (Retired) Chappell Deborah L. Marsh, CPA, CA Uesa K. Vilander, CPA, CA Marsh Vilander LLP INDEPENDENT AUDITOR'S REPORT To the Members of The Visual Arts Centre of Clarington Qualified Opinion We have audited the financial statements of The Visual Arts Centre of Clarington (the Organization), which comprise the statement of financial position as at December 31, 2020 and December 31, 2019, and the statements of operations, changes in net assets and cash flows for the years then ended, and notes to the financial statements including a summary of significant accounting policies. In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Organization as at December 31, 2020 and December 31, 2019, and the results of its operations and its cash flows for the years then ended in accordance with Canadian Accounting Standards for Not -for -Profit Organizations. Basis for Qualified Opinion In common with many not -for -profit organizations, the Organization derives revenue from fundraising activities the completeness of which is not susceptible to satisfactory audit verification. Accordingly, verification of these revenues was limited to the amounts recorded in the records of the Organization. Therefore, we were not able to determine whether any adjustments might be necessary to fundraising revenue, excess of revenues over expenses, and cash flows from operations for the years ended December 31, 2020 and 2019, current assets as at December 31, 2020 and 2019, and net assets as at January 1 and December 31 for both the 2020 and 2019 years. We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Organization in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian Accounting Standards for Not -for -Profit Organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Organization's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Organization's financial reporting process. 21 Gladstone Avenue, Suite 306, Oshawa, Ontario LY 4E3 Tel. 905-720-0265 Toll free 1-877-326-3422 Fax 905-720-0301 Email: Accounting@SCMV.ca Website: www.scmv.ca 1 Page173 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organization's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Organization to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Oshawa, Ontario April 26, 2021 Chartered Professional Accountants, Licensed Public Accountants 2. Page 174 THE VISUAL ARTS CENTRE OF CLARINGTON STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2020 ASSETS CURRENT 2020 2019 Cash $ 146,686 $ 90,318 Accounts receivable 13,731 12,396 HST recoverable 3,390 7,697 Prepaid expenses 4,520 6,793 $ 168,327 $ 117,204 LIABILITIES CURRENT Accounts payable and accrued liabilities $ 13,946 $ 9,044 Government remittances payable 6,847 5,753 Deferred revenue (Note 5) 25,110 28,698 45,903 43,495 COMMITMENTS (Note 3) NET ASSETS UNRESTRICTED 122,424 73,709 $ 168,327 $ 117,204 APPROVED ON BEHALF OF THE BOARD: Director Director The accompanying Notes to Financial Statements are an integral part of these statements. 9 Page175 THE VISUAL ARTS CENTRE OF CLARINGTON STATEMENT OF OPERATIONS AND CHANGES IN NET ASSETS FOR THE YEAR ENDED DECEMBER 31, 2020 2020 2019 REVENUE The Corporation of the Municipality of Clarington (Note 5) $ 219,366 $ 214,976 Program revenue 30,710 112,346 Other revenue (Note 6) 28,883 26,525 Government grants (Note 5) 186,581 54,742 Fundraising and donations 11,690 18,133 Membership fees 831 7,183 478,061 433,905 OPERATING EXPENSES Wages and benefits 281,142 250,971 Exhibitions 52,967 35,323 Professional fees 28,008 13,827 Repairs and maintenance 16,071 18,361 Education programs 15,041 53,964 Office and sundry 10,838 21,715 Utilities 10,254 15,389 Capital expenditures 7,402 5,457 Insurance 4,406 2,980 Advertising and promotion 2,543 4,621 Professional development 611 786 Special events 63 8,223 429,346 431,617 EXCESS OF REVENUE OVER EXPENSES 48,715 2,288 NET ASSETS, BEGINNING OF YEAR 73,709 71,421 NET ASSETS, END OF YEAR $ 122,424 $ 73,709 The accompanying Notes to Financial Statements are an integral part of these statements. 4 Page 176 THE VISUAL ARTS CENTRE OF CLARINGTON STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2020 2020 2019 OPERATING ACTIVITIES Excess of revenue over expenses $ 48,715 $ 2,288 Changes in non -cash working capital Accounts receivable (1,335) (9,211) HST recoverable 4,307 (3,205) Prepaid expenses 2,273 (4,437) Accounts payable and accrued liabilities 41902 (9,629) Government remittances payable 1,094 1,226 Deferred revenue (3,588) 3,249 7,653 (22,007) NET INCREASE (DECREASE) IN CASH 56,368 (19,719) CASH, BEGINNING OF YEAR 90,318 110,037 CASH, END OF YEAR $ 146,686 $ 90,318 The accompanying Notes to Financial Statements are an integral part of these statements. 5. Page 177 THE VISUAL ARTS CENTRE OF CLARINGTON NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 1. Nature of Organization The Visual Arts Centre of Clarington (the 'organization') is a not -for -profit corporation that promotes interest and study in the visual arts generally, and specifically in crafts, drawing, painting, ceramics, photography and the constructing, moulding and forging of all types of material. The organization was incorporated on August 4, 1976 without share capital by letters patent under the laws of the Province of Ontario and is a registered charity under the Income Tax Act. The organization is funded by The Corporation of the Municipality of Clarington (the 'Municipality'), the Ontario Arts Council, grants, donations, fundraising, memberships and other activities. 2. Summary of Significant Accounting Policies (a) Basis of Presentation These financial statements are prepared in accordance with Canadian accounting standards for not -for -profit organizations and are in accordance with Canadian generally accepted accounting principles. (b) Revenue Recognition The organization follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year in which the related expenses are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Program revenue, fundraising and donations, membership fees, and interest and other revenue are recognized as income in the applicable year to which they relate. Gifts in kind are not recognized as revenue unless the material and services are used in the normal course of the organization's operations and would otherwise have been purchased. (c) Use of Estimates The preparation of financial statements in conformity with Canadian accounting standards for not -for -profit organizations requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the current period. These estimates are reviewed periodically and adjustments are made to income as appropriate in the year they become known. Page 178 THE VISUAL ARTS CENTRE OF CLARINGTON NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 2. Summary of Significant Accounting Policies (continued) (d) Cash and Cash Equivalents The organization's policy is to disclose bank balances under cash and cash equivalents, including bank overdrafts with balances that fluctuate frequently from being positive to overdrawn and term deposits with a maturity period of three months or less from the date of acquisition. (e) Capital Expenditures Capital expenditures are recorded as a current expense at the time of acquisition. Major categories of capital assets held include leasehold improvements, furniture and fixtures, computer equipment, and other items. During the year capital assets totaling $3,640 (2019 - $2,120) were included in capital expenditures expense. (f) Contributed Services During the year volunteers contributed a significant numbers of hours to the organization to assist it carrying out its activities. Because of the difficulty of determining their fair value, contributed services are not recognized in the financial statements. 7. Page 179 THE VISUAL ARTS CENTRE OF CLARINGTON NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 (g) Financial Instruments Measurement of financial instruments The organization initially measures its financial assets at fair value. The organization subsequently measures all its financial assets and financial liabilities at amortized cost, except for investments in equity instruments that are quoted in an active market, which are measured at fair value. Changes in fair value are recognized in net income. Financial assets measured at amortized cost include cash, accounts receivable and harmonized sales tax recoverable. Financial liabilities measured at amortized cost include accounts payable and government remittances. The organization has no financial assets measured at fair value. Impairment Financial assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write -down is recognized in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment not been recognized previously. The amount of the reversal is recognized in net income. Transaction costs The organization recognizes its transaction costs in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted by the transaction costs that are directly attributable to their origination, issuance or assumption. .11 Page 180 THE VISUAL ARTS CENTRE OF CLARINGTON NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 3. Commitments The organization enters into future exhibition contracts in the normal course of operations. As at the date of the financial statements, the exhibition commitments for 2021 are $Nil (2020 - $24,394). The organization entered into an agreement in the current year to lease computer equipment under an operating lease expiring November 2023. The future minimum lease payments are: 2021 $ 2,947 2022 2,947 2023 2,701 Total $ 8,595 4. Economic Dependence The continuation of the organization is substantially dependent upon the on -going financial support from the Municipality and the Ontario Arts Council. The Municipality owns the land and building occupied by the organization, which is leased to the organization for $2 per year. The lease expires on May 11, 2026. The organization is provided with general commercial liability insurance under a policy paid for by the Municipality. M Page 181 THE VISUAL ARTS CENTRE OF CLARINGTON NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 5. Deferred Revenue and Government Grants Deferred revenue, including government grants, is comprised of: 2020 2019 Ontario Arts Council - operating grant $ 15,359 $ 15,359 Kids Outdoor Arts Festival sponsorship - 1,500 OPG 2021 summer camp sponsorship 3,000 - Canadian Museums Association - Young Canada Works grant 6,751 - Education programs and other - 11,839 $ 25,110 $ 28,698 Government grants, recognized as revenue, are comprised of: 2020 2019 Ontario Arts Council - operating grant $ 15,359 $ 17,035 Government of Canada - Canada Summer Jobs 21,677 17,519 Canadian Museums Association - Young Canada Works 39,533 16,530 Grants Ontario - Summer Experience Program 3,658 3,658 Canada Council for the Arts 28,800 - Government of Canada - Canada Emergency Wage Subsidy 72,286 - Government of Canada - Temporary Wage Subsidy for Employers 5,268 - 186,581 54,742 The Corporation of the Municipality of Clarington 219,366 214,976 $ 405,947 $ 269,718 The Municipality grant is for the purpose of funding operations and is approved on an annual basis. See also Note: 4. The Ontario Arts Council grant is for three years, 2019 through 2021, for the purpose of funding operations. Receipt of the grant is contingent upon the organization providing various required documentation and reporting annually, of which the organization is currently in compliance. 10. Page 182 THE VISUAL ARTS CENTRE OF CLARINGTON NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 6. Other Revenue During the year, the organization was a co -recipient of funds raised at the 2020 Clarington Mayor's Gala for the Love of Art fundraiser. Subsequent to year-end, the organization has been named co -recipient for the 2021 Clarington Mayor's Gala for the Love of Art fundraiser. It is unknown whether similar donations will recur in the future. Other revenue includes income earned on matching endowments held on behalf of the organization by the Ontario Arts Foundation. Under the terms of the program, money raised by the organization for endowment during program funding years was matched dollar for dollar", up to a predetermined maximum, and invested in perpetuity on behalf of the organization. The principal is not available for use by the organization in its operations. The annual income is to be used for the organization's ongoing operations. If the organization ceases to exist, or otherwise becomes ineligible under the terms of the program, the Ontario Arts Foundation has the responsibility of administering the funds held in accordance with the spirit of the endowment agreement between the organization and the Foundation, and as nearly as possible in accordance with the provisions of the agreement. Mayor's Gala for the Love of Art Ontario Arts Foundation Art Endowment Fund Interest and other income 7. Financial instruments and Risk Management 2020 2019 24,100 $ 22,782 4,538 3,060 245 683 $ 28,883 $ 26,525 The organization is exposed to various risks through its financial instruments. The following analysis provides a measure of the organization's risk exposure and concentration at December 31, 2020. Credit risk Credit risk arises from the potential that counterparties will fail to perform their obligations. The organization is subject to credit risk through its accounts receivable. Account monitoring procedures are utilized to minimize risk of loss. Liquidity risk Liquidity risk is defined as the risk that the organization may not be able to meet or settle its obligations as they become due. The organization has taken steps to ensure that it will have sufficient working capital to meet it's obligations. 11. Page 183 THE VISUAL ARTS CENTRE OF CLARINGTON NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 8. Impact of COVID-19 on Operations In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a global pandemic, which continues to spread in Canada and around the world. As at May 26, 2020, the organization is aware of changes in its operations as a result of the COVID-19 crisis, including the closure of the Centre during periods of lockdown. Some operations and programs are continuing on a virtual basis and others have been postponed. Management is uncertain of the effects of these changes on its financial statements and believes that any disturbance may be temporary; however, there is uncertainty about the length and potential impact of the disturbance. 12. Page 184 Attachment 4 to Report FSD-007-22 Ciffftmiq Submit Original to: Municipality of Clarington Financial Services Department 40 Temperance Street Bowmanville, Ontario L 1 C 3A6 finance(a)_clarington.net Submission Deadline: November 12, 2021 Please Print or Type Organization Information Please Complete All Areas Organization John Howard Society of 75 Richmond Street W. Durham Region (JHSD) Oshawa, Ontario L1 G 1 E3 905 579-8482 Clarington Youth Centres Contact Information Email Telephone # Executive Director: Dianna Eastwood Dian na.eastwoodC@0hsd.ca 905-579-8482 x245 Finance Manager: Patti Patti. harrington(o)_jhsd.ca 905-579-8482 x228 Harrington Program Co-ordinator: Veronica.breen((j-)ihsd.ca 905-579-8482 x451 Veronica Breen Page185 Page 2 Officers for current year Position 905 728-5151 President Ted Marks Dmarks_825@hotmail.com 905 721-9606 Secretary Peter Stephenson Pstephenson2000(@.rogers.com 905 623-6188 Treasurer Dave McLeod Davidmcleod21 @hotmail.com Is your Organization incorporated as non-profit? If yes, when? (dd/mm/yy) Is your Organization based within the Municipality of Clarington? Is your Organization based within the Region of Durham List the programs/services provided by your Organization: Clarington Youth Centres (CYC): - Firehouse Youth Centre The Loft Youth Centre NYC (Newcastle Youth Centre) Yes ❑x No❑ 06/12/1999 Yes ❑x No❑ Yes ❑x No❑ The Clarington Youth Centres offer a wide range of services and programs tailored to the diverse youth and needs within the Municipality of Clarington. The CYCs operate as a free after -school drop in program for youth between 12-19 years old with a fun and encouraging environment designed to foster social and recreational development as well as enhance self-confidence and life skill development. As part of JHSD, the centres are staffed with Youth Counsellors and youth attending our spaces have access to a wide range of resources and programs that they otherwise may not. The centres provide in-house and structured activities with the goal of engaging youth in new opportunities and to expand youths' self -development and identity with youth counsellors to positively support their journey. Page 186 Page 3 Our programming is based on our 5 pillars offering Social/Leisure, Sports/Recreation, Life skills, Creative/Arts, and Volunteer/Civic Engagement. We offer a variety of activities as youth often get involved in something they are familiar with and we then are able to introduce them to new activities and opportunities to challenge positive decision making, growth, and build self-confidence. Within our spaces and partnerships there is access for gym programs including basketball, floor hockey, and volleyball as well as equipment to host pool tournaments, ping pong, air hockey, video games, music programming, food programs and creative arts. We also host a variety of life skills training programs such as budgeting, cooking programs, resume workshops, girls group, wellness groups, led discussions based on current trends and social topics, art projects and more. Through all of our activities our Youth Counsellors provide in the moment intervention and prevention strategies and tools youth can transfer into other areas of their life such as problem solving, conflict resolution, emotion regulation and team work. Beyond our structured programming, the Clarington Youth Centres pride themselves on encouraging proactive youth engagement in the community by offering a variety of volunteer opportunities. Youth can get involved by assisting in daily operations of the youth centres or by participating in community based initiatives as representatives of the Centre's. Due to the pandemic, many community events have been cancelled or pivoted online. The schools reduced the number of volunteer hours' youth need to complete for their graduation in response. We are so pleased to share that we saw over 100 youth volunteer positions filled for our recent Fright Night Fundraiser! These volunteer experiences not only provide youth with their required volunteer hours, they also serve to develop valuable employment related skills and enlighten youth to understand the value of community participation and see themselves in a larger community. While we have not been able to provide extended summer programming due to the pandemic, we have been able to modify our services to continue to stay connected and relevant to youth in our community. We have provided outreach and wellness checks, food security programs, parent and teen conflict support, housing stability, crisis intervention and prevention, employment training and workshops, virtual programs, and our DIY Fridays continued to be a popular draw for youth when we could not meet in our spaces. Our youth counsellors provided phone call supports, community meet ups, and transportation support. Our summer team worked hard to create a new partnership and event with Newcastle Golf Course bringing "A Day to Play for Clarington Youth". The Clarington Youth Centres also proudly partnered with Watson Farms to bring our annual "Fright Night" Fundraiser to life in their corn maze and was host to over 900 guests and over 100 youth volunteer positions. Our Youth Counsellors continued to pivot between providing services through virtual/outdoor programming and in- person in our youth centres due to the pandemic. The intensity and occurance of mental health crisis has risen in the population of youth we serve including other high risk behaviours such as leaving home, suicidal idealtion, Page 187 Page 4 employee rights, drug use resulting in mental health crisis and a series of ripple effect consequences have been a main topic our team have been providing youth on -going emotional supports, referrals, and advocacy for. What is the total program registration or association membership in your Organization? Although the centres have been closed much of the year**, we have provided programming and had more than 1,014*** youth visits in our centres and 660 visits in community. (Additional online #'s forthcoming) ** space closure Jan to February and June to August inclusive *** capacity limits March to April and September to December (anticipated) What percentage of your registration or membership are Clarington residents? Describe how the program/services provided by your Organization will benefit as a result of Municipal funding. ■ Safe and supervised space for youth to socialize with peers and belong ■ Opportunities to participate and get involved in Youth Centre and community based programming at no cost ■ Leadership Opportunities — events and programming initiatives led by youth ■ Access to supports, resources and referrals ■ Inclusion, voice is heard — youth are able to talk about their ideas, personal challenges, successes, and problem solving strategies ■ Enhanced connections and experiences for employment and educational opportunities ■ Skill building — opportunities to cook, play sports, create, and participate in workshops and discussions geared towards healthy relationships, youth mental health, coping strategies, team building, self -advocacy and more ■ Opportunities to develop social skills and connect with a diverse group of youth and community partners ■ Youth have a safe space to attend, and as a result are less likely to hang out in downtown areas or local parks where they are not supervised ■ Partnership programs in turn allow the community to see that youth are an important part of our community and have valuable skills and can make a significate contribution to our community ■ Staff and peers address the unique challenges of youth by coming together in our physical spaces and providing support to empower youth to become positive members of the community ■ The support from Municipality of Clarington show youth they are valued Page 188 Page 5 x Recreation & Leisure What funding category does your Organization fall into? ❑ Civic x Social ❑ Boards of Council / Hall Boards 2022 Request (insert dollar figure) $ 348540 If you are requesting an increase in the We are requesting an increase in municipal grant for 2022, please indicate the 2022 to be reflected in our full-time reason for the increase. staff and casual staff salary lines Has your organization made a previous request for a Municipal grant to the Yes x No❑ Municipality of Clarington? If yes, please complete the following: Year RequestedAgency Received John Howard 2021 336228 336228 Society John Howard 2020 331226 331226 Society John Howard 2019 276731 276731 Society John Howard 2018 162828 182789 Society Has your organization requested funding in the last 12 months from any other Municipal, Yes ❑ No x Provincial or Federal department or agency? If yes, please complete the following: Page 189 Page 6 Terms and conditions 1. In the event that the funds allocated are not used for the services, event or project as described in the application, or if there are misrepresentations in the application, the amount of the financial assistance will be payable forthwith to the Municipality. 2. The applicant will make or continue to make attempts to secure funding from other sources, external to the Municipality of Clarington. 3. The applicant will keep proper books of accounts of all receipts and expenditures, relating to the services, event or project described in the application. 4. The applicant will retain and make available for inspection by the Municipality or its auditors all records and books of accounts of the Organization upon request from the Municipality, (which may be made within two years of the grant award). 5. If the recipient is an arms -length agency, the Grant Recipient shall indemnify and hold harmless the Municipality of Clarington against any claims, costs, causes of action, fines or any other losses or other penalties the Municipality of Clarington suffers related to the giving and usage of the grant to the grant recipient. Declaration of Organizations' Executive: We certify that, to the best of our knowledge, the information provided herein is an accurate and complete and is endorsed by the Organization, which we represent and accept conditions as noted in this application. F "-' i i Dianna Eastwood Executive Director Shelley Lawrence I Director Nov. 10/21 Nov. 10/21 This Application must be signed by two (2) Members of the Executive. Page190 Page 7 Budget Information Please complete, in detail, the attached form. Also include a copy of the most recent statement of revenue and expenditures and statement of Assets/Liabilities (balance sheet), for the most recent fiscal year. Please return application form to: Financial Services Department Municipality of Clarington 40 Temperance Street Bowmanville, Ontario L 1 C 3A6 (905) 623-3379 ext. 2601 finance(o)_clarington.net Budget Information Revenue —Emmh— � Grants — Federal / Provincial 2022 2021= Municipal Grant 348540 336228 Memberships COVID relief 2500 Fundraising 25000 25000 Other — United Way 10000 10000 Last Year Surplus/Deficit 35747 (2020 surplus) Total Revenue 383540 409475 Page 191 Expenditures Salaries — Full Time 20221 178262 174262 Salaries — Part Time 99500 92816 Administration 33500 33271 CPP/EI 22226 21366 Employee Benefits 21392 20913 Facility Rental 1200 1200 Office Supplies 1500 1500 Telephone 2480 2480 Youth Recognition 1500 1500 Maintenance 2500 2500 Mileage 1400 1400 Christmas dinner 1000 1000 Food 500 500 Client assistance 300 300 Fundraising 5000 5000 Program Supplies 7500 7500 Staff Training 1600 1600 Insurance 2180 2180 Total Expenses 383540 371288 Surplus (Deficit) Note: All applicants must complete this section in order to have application considered for funding. Please summarize your budget information using categories listed above. Page 192 Attachment 5a to Report FSD-007-22 ciffbooff Submit Original to: Municipality of Clarington Financial Services Department 40 Temperance Street Bowmanville, Ontario L 1 C 3A6 finance _clarington.net Submission Deadline: November 12, 2021 Please Print or Type Organization Information Contact Information Please Complete All Areas 7JamesMeloche, jmeloche@communitycaredurham.on.ca 905-668-6378 xecutive Officer Page193 Page 2 Officers for current year Position President David Sudbury davidsudbury48@gmail.com Secretary Charlotte Empringham chemp@rogers.com Treasurer n/a n/a Is your Organization incorporated as non-profit? If yes, when? (dd/mm/yy) Is your Organization based within the Municipality of Clarington? Is your Organization based within the Region of Durham List the programs/services provided by your Organization: Yes 0 No❑ 24/02/1983 Yes 0 No❑ Yes 0 No❑ Community Care Durham (CCD), is a multi -service, registered charitable organization providing a broad range of services for adults who have needs related to aging, physical and/or mental health. We assist our clients with services that support their independence, health, and quality of life. In doing so, we help them remain in their own homes - where they want to be. Some of our services are provided free of charge while others have a user fee to assist with the total cost of service delivery. Our services are administered through service locations across Durham Region. Throughout the pandemic, we remained steadfast in our resolve to serve our community and help people safely get through this unprecedented time. CCD is now ready to embrace new challenges with an emboldened strength of purpose and experience. In 2021, we refreshed our Strategic Plan and developed four strategic priorities to focus our efforts to meet the challenges and opportunities that lay ahead. We intend to make CCD a leading community support agency in Ontario, setting the standard for responsiveness, quality, efficiency, and innovation that will benefit Page194 Page 3 tens of thousands of Durham residents. Our plan is focused on four strategic priorities: • Enhancing Client Quality of Life • Investing in Our People • Championing Healthy Communities • Building for Our Future 2022 marks our 45t" Anniversary of serving the Durham Region community. During this time, we have responded to citizens' needs and we shall continue doing so with our dedicated staff, volunteers and our many Durham partners. CCD's Programs and Services Community Geriatric Nursing Services (CGNS) — new in 2021 CGNS deliver rapid front-line interventions to older adults living with complex and chronic health conditions including frailty, as part of a proof -of -concept project developed by the Durham Ontario Health Team, in partnership with older adult/caregiver representatives and other health care providers. CGNS services are available across Durham Region and are offered in a senior's own home through in -person visits, virtual, and telephone consultations. There is no fee for CGNS services. CGNS nurses are linked to other resources including Primary Care, Geriatric Assessment & Intervention Network (GAIN), Home and Community Care Support Services (HCCSS — formerly known as CE-LHIN), Primary Care Collaborative Memory Clinics/MINT (Multispecialty Interprofessional Team) Memory Clinic, Community Support Services (CSS) as well as other health and social services. Through the support of the CGNS, clients living in the community and care providers will have access to clinical experts who are able to make timely interventions that could prevent loss of independence; emergency department visits; avoidable hospital admissions; and a premature move to a long-term care setting for an older adult. Community Food Box First developed in response to the challenges created by the COVID-19 pandemic, CCD's Community Food Box program is continuing to support vulnerable members of our community that are unable to safely acquire needed essentials. With the support of local businesses and farms, the food boxes contain the essentials for healthy eating, much of which are locally made or grown. The boxes help to relieve the pressure from immediate family members that are unable to provide the necessary care to their vulnerable loved ones. We are continuing to partner with local businesses to bring clients a truly "community" experience, with the goal of expanding to a robust "farm to table" program with the support of local growers, many in Clarington. Community Food Boxes are delivered to clients by CCD volunteers and staff every Page195 Page 4 Friday. CCD was very fortunate to receive federal funding for the purchase of a refrigerated van that is used to pick up food in addition to the Friday deliveries. Meals on Wheels Nutritious hot and/or frozen meals are delivered at noon 5 days/week to clients in their homes. In response to client/caregiver requests, frozen meals can also be ordered online. There are presently nine routes throughout the Municipality of Clarington where hot meals (entree, soup, salad and dessert) are delivered five days each week. Frozen meals (entree and soup/dessert as per client preference) are available on a weekly basis. A variety of meals is provided through the use of two different suppliers. Meal choices can accommodate a variety of nutritional requirements (diabetic, renal, minced etc.). Frozen meals can be picked up at the office or delivered free of charge to the client's home. Transportation Escorted transportation is provided for clients to access COVID-19 and flu vaccine clinics, medical appointments, CCD's Adult Day Program, shopping, etc., with priority given to vaccine clinics, medical appointments and to our Adult Day Program. The transportation service is provided through the use of both volunteer and paid drivers. Volunteer drivers primarily use their own vehicles. Our staff drivers utilize a fully accessible van and two minivans that are equipped with a specialty seat system on the passenger side to facilitate entry and exit for individuals with mobility issues. Funding from various sources allowed for free transportation for all COVID-19 vaccination appointments in 2021. Luncheon Out These gatherings provide group outings for clients to enjoy a meal and socialize with other individuals from their community. In 2019-20, this program was offered in two separate locations in Bowmanville, and one location each in Orono, Newcastle and Courtice. Where needed, transportation to the event was also available. In 2020-21, this program was temporarily suspended due to COVID-19. As part of our resumption plan, a virtual format was created weekly that offered either entertainment or an educational session. Donations of treats were distributed before the virtual Luncheon Out session. Plans are underway for Clarington clients to resume the regular group outing so they may socialize and enjoy a meal together. Friendly Visiting Clients who are isolated and would benefit from a visit are matched with a Friendly Visiting volunteer. The volunteer offers companionship on a regular basis with a face-to-face visit or telephone visit at the mutually agreed upon time. Visits are up to two hours in length. During most of the pandemic, face-to-face visits were replaced with telephone visits. By August 2021, face to face visits began to resume as clients and volunteers felt safer with protocols and vaccinations. Page196 Page 5 Telephone Reassurance / Wellness Checks Volunteers provide regular phone contact - for social reasons or for security reasons to check on a client's well-being. For security calls, the client's emergency contact is called if the client does not respond to the call. This service remained extremely in demand throughout the pandemic. Foot Care Clinics Foot Care services are provided by registered foot care nurses in a community - based setting. The clinics provide regular foot care and recommend chiropodist and physician referrals where needed. In 2019-20, foot care clinics were located throughout the Municipality of Clarington as follows: 1 location in Newcastle (offering a total of 4 clinics each month); 1 location in Orono (offering 1 clinic each month); 3 locations in Bowmanville (offering weekly and monthly clinics); 1 location in Courtice (offering 2 clinics each month) and 1 location at Wilmot Creek (offering 3 clinics a month). Due to COVID-19, these clinics were temporarily suspended in March 2020. These clinics did resume in August 2020 at the CCD area at GB Rickard Recreation Complex in a limited capacity. We are very grateful for the Municipality of Clarington to allow us to continue operating out of the GB Rickard Recreation Complex. Footcare remained a busy service throughout the pandemic, and we have started to resume some of our community clinics such as at Wilmot Creek. COPE Mental Health Program A unique community -based mental health program that uses trained volunteers and staff with the goal of supporting adults with mental health concerns to live and participate in their community, while maintaining an optimum quality of life. The COPE Mental Health Program currently includes the following components: • Support and coping skills groups for clients with mental health concerns living in the community, co- facilitated by trained volunteers and CCD Program Managers. • Recruitment, screening, comprehensive mandatory training, ongoing support and supervision of volunteers to provide programming for clients with mental health concerns living in the community - and their families. • Community development activities that include education to the community on mental health issues; • Referral and mental health/social service information to the community. This program has moved to a virtual format due to COVID-19. Since the virtual format is able to accommodate more participants in each session, the waitlists for this program in Clarington have been reduced. CCD was able to transfer all in -person support groups to virtual with an average of 54 support groups weekly. In August 2021 we were able to resume outdoor social and recreation support groups and plans are Page197 Page 6 under way to resume some in person support groups. CCD will continue to offer a hybrid of supports - both virtually and in person. Adult Day Program Offers a safe and comfortable setting for clients with needs related to aging and/or disability to enjoy a wide array of social and recreational programs. Qualified staff and volunteers provide recreational programming and assist with routine living activities. Pre -pandemic, the program operated Monday to Friday from 8:00 a.m. to 4:00 p.m. and clients from all areas in Clarington were able to utilize the CCD accessible van for transportation to and from the program. This program moved to a virtual format in 2020 due to COVID-19. Clients take part in group activities via Zoom, receive porch visits, and have activity kits dropped off. The in -person Adult Day Program at the CCD area at Rickards Recreation Complex has recently resumed in a limited capacity. The hybrid model of programming continues as our in -person capacity is still limited. Clients can participate in virtual programs, receive recreation kits, and attend in person. Exercise & Falls Prevention A provincial initiative with the primary objectives of maintaining, expanding, and improving access to exercise and falls prevention classes for older adults requiring this service. In 2019-20, CCD provided oversight for this initiative in 27 sites in Durham Region, with 4 sites hosting exercise and falls prevention classes in Clarington. This program has moved to a virtual format due to COVID-19 with in -person sites in Clarington such as Wilmot Creek safely being resumed. Access to Primary Care (APC) Enables high risk seniors access to their primary care appointments by utilizing the successful service delivery structure of the existing Home at Last program. APC Personal Support Workers accompany older adult clients (or those with special needs) to critical primary care appointments. APC workers stay with the client throughout their appointment to provide support and settle the client home safely following their appointment. This service ensures clients have access to primary care support in a delivery method that is cost-effective and client focused. Assisted Living Services for High Risk Seniors (ALS) Available to eligible clients residing in the retirement community of Wilmot Creek in Newcastle. This service provides support to high risk seniors living at home and includes personal support, homemaking, security checks and reassurance services. Regularly scheduled visits are provided on a 24/7 basis by Personal Support Workers and the care provided is based on the needs of the client. Clients also have the option of requesting unscheduled visits by a Personal Support Worker for needs that cannot wait until the next scheduled visit. Again, unscheduled visits are available on a 24/7 basis. Page198 Page 7 Home at Last (HAL) Program A collaboration between community hospitals, Home and Community Care Support Services (formerly known as CE-LHIN) and CCD, which assists clients with their settlement home upon discharge from the hospital and provides short term personal support to assist with this transition (i.e., transportation home, safety check of the home environment, linkage to community resources, grocery shopping, meal preparation etc.). It also ensures appropriate referral and linkage to CCD services. In -Home Respite A regional caregiver relief service offering a temporary break from the responsibility associated with caring for a loved one with needs related to aging and/or disability. Care is delivered by qualified Personal Support Workers who maintain a safe environment and are trained to provide personal care, assistance with routine living activities, social interaction, meal preparation, client centred homemaking and more. What is the total program registration or association membership in your Organization? 9,172 What percentage of your registration or membership are Clarington residents? 18% Registration is broken down as follows: Service FY2020-21 Access to Primary Care 21 Adult Day Program 52 Assisted Living 83 COPE Mental Health 131 Home at Last 106 Home First 187 Home Support 1,144 In Home Respite 25 Supported Referral 368 Details of Home Support Services FY2020-21 Community Food Box 105 Meals on Wheels 276 Foot Care 380 Transportation 239 Visiting Social & Safety 354 *Residents may receive more than one Home Support Service. Total number of residents served in Horne Support is 1,144. Number of COPE Mental Community Volunteers Health Support Clarington 20 282 Page 199 Describe how the program/services provided by your Organization will benefit as a result of Municipal funding. In Clarington, CCD's programs and services provide needed supports to enhance the ability of adults with needs related to aging, physical and/or mental health to remain in their own homes and communities and to function as independently as possible. Annual operating costs for these services increase each year, as does the cost of actively promoting our services so that the community is aware of the supports available. This includes producing written materials, providing presentations to groups, and maintaining contact with referral agencies, healthcare, and community groups. We rely on approximately 1,500 volunteers (302 of whom are in Clarington) to assist in the delivery of our community supports services across the Region. As a result, Volunteer recruitment remains an ongoing need and challenge, requiring that we invest more time and dollars each year for advertising and recruitment efforts in order to attract new volunteers. Recruitment of new volunteers then requires appropriate screening, interviewing, orientation and ongoing training and support to ensure that our volunteers are properly supported. In addition, we also need to adapt to varying expectations from new volunteers. This requires the need to look at more flexible and adaptable volunteer management program so that we can meet the varied needs of our new and existing volunteers and thus retain them. The Clarington area has, and continues to experience significant population growth, particularly seniors. In the 2016 Census (the most recent census statistics available), Statistics Canada reports an increase of 8.8 % in overall population for the Clarington area, as compared to the 2011 census data. Durham Region statistics revealed that 195,636 residents in Durham Region aged 55+ make up 29% of the population and by 2031 that number will rise to 34%. Residents over 65 years of age and living alone make up 15% of our population in Durham. Even more daunting is the 10,000 people living with dementia and 1 in 5 people over 45 years of age providing care to seniors with Long Term Care needs. These are our clients and the demand for our services continues to increase. The Transportation service continues to be a necessary and important support to Clarington residents, ensuring that they can access medical appointments and vaccination clinics, attend our Adult Day Program, and go shopping for groceries or other necessary items. The Transportation service provided 19,107 drives in 2020-21. In 2021, our transportation services offered free rides to COVID vaccination clinics and appointments. The Meals on Wheels/Community Food Box services continues to provide nutritious meals/groceries for clients as well as a check on their well-being. The number of clients served increased by 38% in 2020-2021. Our meal delivery is important to the 328 individuals who rely on the service all year round, as well as clients who might use our service for a limited time when first discharged from hospital or when recovering from a fall or lengthy illness. The number of meals delivered increased by 65% in 2020-2021. The coordination and management for delivery of 25,378 meals places Page 200 Page 9 ongoing demands on staff time to both ensure timely and flexible service delivery and maintaining a large volunteer base to support the demand. Our hot meal delivery program is staged on site at the GB.Rickard Complex and this continues to work well for volunteers and our hot meal provider. Although this is working well, it has required 2-3 additional staff hours each day to manage the staging area and ensure that the meals are received, sorted into routes and then distributed to the volunteers who now come to the office to pick up their meal route sheets and meals. This, coupled with meal and coordination costs, has increased our operating expenses for this service. Our frozen meal service continues to be very popular, providing clients with additional choices and options to assist them during holidays when our hot meal service is not available. Frozen meal costs increase each year and this places additional demand on our financial resources. Foot care services also continue to be in high demand for the Clarington area serving 380 clients in 2020-21. Our foot care nurses provide an invaluable service for clients who need this assistance due to mobility and vision issues, illness or because they have diabetes and require special care and attention. Recruitment and ongoing training of nurses is also necessary and requires ongoing resources. We will continue to increase capacity in this service as health and safety permits. We have successfully resumed a clinic at Wilmot Creek. The COPE Mental Health Program in Clarington is a community program that offers support to adults 16 years and older with emotional and/or mental health concerns living in the community. In 2020-21, Clarington COPE supported clients through 8 local psycho -educational support groups. In 2020-21, COPE Clarington provided 322 staff and volunteer -led support group sessions. The COPE Mental Health Program is unique in Durham Region particularly with respect to the significant role volunteers have in service delivery. The COPE Program has the ability to respond to local community needs. We are able to provide group programs, for example, based on needs identified by our clients and community stakeholders which are unique to the local community we serve. We are able to engage clients in a non -institutional, friendly and safe environment that is mutually agreed upon by the client, staff and volunteer. Due to COVID-19, all COPE sessions are currently being offered virtually. This change in format was necessitated by the pandemic but has had allowed increased capacity in each individual session and has reduced waitlists in Clarington. Recruitment of volunteers, their training, monitoring and supervision is ongoing. Volunteers receive a mandatory 10 week Fundamentals of Mental Health & Group Facilitation training program. Training focuses on the development of active listening skills, group dynamics, respecting boundaries, and the importance of client confidentiality; training is offered several times per year. Volunteerism enhances and enriches Clarington as a caring community. Although more than half of referrals are generated by self -referrals or from family and friends, COPE is well established within Durham's health care services with one - Page 201 Page 10 third of referrals from health care service providers such as acute care hospitals, family physicians, and psychiatrists. Ministry of Health and Long -Term Care (MOHLTC) guidelines prevent community mental health programs from charging fees for services for which the Ministry provides funding. A significant gap remains between MOHLTC funding for COPE and the actual cost of the program. With the existing gap plus increased operating costs that are not adequately supported by MOHLTC, additional funding sources have become increasingly important to sustain COPE program services. The In -Home Respite Program in Clarington is part of a regional service providing caregiver relief to informal/family caregivers caring for frail elderly, adults with dementia or physical limitations. Service is provided in clients' homes by Personal Support Workers providing personal care, homemaking and a safe environment to the receiver of care. This service recognizes and supports the commitment informal /family caregivers have undertaken, enabling them to continue in their caregiving role and in turn lowering the risk of illness and caregiver burnout. The Adult Day Program (ADP) in Clarington has been offered in the municipality of Clarington since 1998. CCD offers an integrated program that is geared to our target population. ADP clients typically participate in social and recreational group activities while receiving assistance with daily living activities in a safe and comfortable home like setting. This program assists in maintaining the participants' maximum level of independence to prevent premature or inappropriate institutionalization and at the same time provides caregiver relief to the informal/family caregiver. Due to COVID-19, the format of the ADP program has adapted accordingly with virtual activities via Zoom, porch visits, telephone calls, dropping off activity kits, etc. CCD resumed in -person ADP programming in Clarington in September however it has limited capacity as social distancing safety standards need to be adhered to. The demand for CCD's In -Home Respite and Adult Day Program services will only increase as the population ages and as adult children, spouses, and other informal caregivers find it necessary to take on the responsibility of caring for a loved one full time. These caregivers will turn to CCD for the support of community - based services to keep their loved ones at home. Many of our caregivers also work outside the home, in addition to caring for young children. These informal/family caregivers are essential to the health care continuum and need to be guaranteed affordable respite options to continue in their caregiving role. There has also been a steady increase in the number of referrals for younger adults with developmental disabilities to attend the Day Program as other daytime social outlets in the community are limited for this population when they can no longer attend school (after the age of 21). In 2020-21 our four Adult Day Program sites provided 4,561 Virtual and In -Person attendance days and 1,166 attendance days were provided at the Clarington ADP. The In -Home Respite and the Adult Day Programs are partially funded through Home and Community Care Support Services (formerly known as the CE-LHIN) and the Page 202 Page 11 remainder of the cost is partially recovered through user fees. Many clients use both services. The Clarington Municipal Grant assists us in offering a further subsidy when the service cost is a barrier to service as well as assisting with the cost of providing programming that is geared to all ages. Assisted Living Services for High Risk Seniors is a partnership between Home and Community Care Support Services and CCD. Assisted Living is provided to eligible residents living in the retirement community of Wilmot Creek. Assisted Living provides care for those residents with complex and long-term needs that place them at risk of avoidable hospital admissions or premature institutionalization. This scheduled and unscheduled service is available on a 24/7 basis, and through qualified Personal Support Workers, clients receive assistance with personal care, housekeeping, medication reminders, meal preparation, and running of errands. In 2020-2021, CCD provided assisted living services to 83 clients in Clarington and provided them with over 10,800 hours of care allowing clients to live safely at home. The Clarington Municipal Grant will continue to assist us in the coordination and provision of all CCD services coordinated out of our Clarington offices. What funding category does your Organization fall into? ❑ Recreation & Leisure ❑ Civic M Social ❑ Boards of Council / Hall Boards 2022 Request (insert dollar figure) $52,580 If you are requesting an increase in the municipal grant for 2022, please indicate the reason for the increase. Our overall costs to deliver our vital services and programs have increased. Also, our supply costs have increased due to personal protection equipment and cleaning supplies needed to allow us to offer our programs safely and adhere to public health guidelines. In addition, strong inflationary pressures will create more financial challenges to deliver services requiring purchased goods and fuel. Page 203 Page 12 CCD's revenue from client fees are down by 20% since March of 2020 due to suspension of in -person programs and a lower capacity at the programs we have resumed (due to maintaining safe social distancing standards). To help residents with food security during the pandemic, CCD launched a new program in 2020 called the Community Food Box. This successful new program requires funding to continue. Finally, CCD has received additional funding in 2020/21 from government organizations responding to the emergent needs created by COVID- 19. However, this funding may be one-time and not available to CCD moving forward. Has your organization made a previous request for a Municipal grant to the Yes ® No❑ Municipality of Clarington? If yes, please complete the following: -. -. -. arington 7Munof 2020-2021 $50,900 $50,900 arington 2019-2020 $50,000 $50,000 Mun. of Clarington 2018-2019 $50,000 $50,000 Mun. of Clarington 2017-2018 $40,500 $40,500 Mun. of Clarington 2016-2017 $48,000 $39,500 Mun. of Clarington 2015-2016 $29,532 $29,532 Has your organization requested funding in the last 12 months from any other Municipal, Yes ® No❑ Provincial or Federal department or agency? Page 204 Page 13 If yes, please complete the following: Agency MUM, � Year Reque!!!�� Received h7mm CIE-LHIN 2021 $11,552,969 $11,552,969 Canada Summer Jobs 2021 $36,806 $36,806 Federal — COVID Wage 2021 $963,550 $963,550 Subsidy Ontario Community 2021 $365,101 $365,101 Support Association The Friends — PSW 2021 $70,839 $70,839 Training Ontario Trillium 2021 $135,300 $135,300 Foundation Terms and conditions In the event that the funds allocated are not used for the services, event or project as described in the application, or if there are misrepresentations in the application, the amount of the financial assistance will be payable forthwith to the Municipality. 2. The applicant will make or continue to make attempts to secure funding from other sources, external to the Municipality of Clarington. 3. The applicant will keep proper books of accounts of all receipts and expenditures, relating to the services, event or project described in the application. 4. The applicant will retain and make available for inspection by the Municipality or its auditors all records and books of accounts of the Organization upon request from the Municipality, (which may be made within two years of the grant award). 5. If the recipient is an arms -length agency, the Grant Recipient shall indemnify and hold harmless the Municipality of Clarington against any claims, costs, causes of action, fines or any other losses or other penalties the Municipality of Clarington suffers related to the giving and usage of the grant to the grant recipient. Declaration of Organizations' Executive: We certify that, to the best of our knowledge, the information provided herein is an accurate and complete and is endorsed by the Organization, which we represent and accept conditions as noted in this application. Page 205 Page 14 James Meloche Chief Executive Officer 11/12/2021 JV 11 /12/2021 � Vasily Zadorojnyi Director of Finance This Application must be signed by two (2) Members of the Executive. Budget Information Please complete, in detail, the attached form. Also include a copy of the most recent statement of revenue and expenditures and statement of Assets/Liabilities (balance sheet), for the most recent fiscal year. Please return application form to: Financial Services Department Municipality of Clarington 40 Temperance Street Bowmanville, Ontario L 1 C 3A6 (905) 623-3379 ext. 2601 finance clarington.net Budget Information Grants — Federal / Provincial 504,330 207,590 Municipal Grant 50,900 50,000 Memberships Registrations Client Fees 2,646,383 2,204,469 Fundraising/Donations 270,000 311,000 Other (Specify) — CE-LHIN 11,124,906 10,847,088 Interest Income 60,969 23,950 Page 206 Page 15 Revenue 2022 2021 Amortized Capital 132,807 46,360 Contributions Last Year Surplus/Deficit Total Revenue 14,790,295 13,690,457 Expendituresi2021 Salaries — Full Time 7,724,723 6,521,434 Salaries — Part Time 2,733,489 3,646,153 Direct Program Expenses 2,401,420 2,111,410 Facility Rental 724,030 568,212 Office Supplies/Equipment 110,083 72,572 Telephone 141,007 109,318 Advertising 38,500 17,268 Maintenance 158,608 150,756 Utilities 59,400 57,912 Other (Specify) IT/Software 226,367 107,962 Audit/Legal 115,500 38,000 Postage/Printing 47,341 67,166 Property Tax & Insurance 23,600 24,300 Amortization 184,792 76,123 Liability Insurance 12,670 13,020 Misc. (Board Expense, CC processing, consulting, etc. 82,144 93,676 Total Expenses 14,783,674 13,675,282 Surplus (Deficit) 6,621 15,175 Page 207 Page 16 Note: All applicants must complete this section in order to have application considered for funding. Please summarize your budget information using categories listed above. CCD's Budget Forecast 2023 to 2026 2022 2023 2024 2025 2026 Grants - Federal / Provincial 504,330 519,460 535,044 551,095 567,628 Municipal Grant 50,900 52,427 54,000 55,620 57,288 Memberships Registrations Fundraising/Donations 270,000 400,000 500,000 620,000 750,000 Client Fees 2,646,383 2,725,774 2,807,548 2,891,774 2,978,527 CE-LH I N 11,124,906 11,124,906 11,124,906 11,124,906 11,124,906 Interest Income 60,969 60,969 60,969 60,969 60,969 Amortized Capital Contributions 132,807 132,807 132,807 132,807 132,807 Last Year Surplus/Deficit Total Revenue 14,790,295 15,016,343 15,215,273 15,437,171 15,672,126 Salaries - Full Time 7,724,723 7,801,970 7,879,990 7,958,790 8,038,378 Salaries - Part Time 2,733,489 2,760,824 2,788,432 2,816,316 2,844,480 Direct Program Expenses 2,401,420 2,473,463 2,547,666 2,624,096 2,702,819 Facility Rental 724,030 731,270 738,583 745,969 753,429 Office Supplies/Equipment 110,083 113,385 116,787 120,291 123,899 Telephone 141,007 145,237 149,594 154,082 158,705 Advertising 38,500 38,500 38,500 38,500 38,500 Maintenance 158,608 163,366 168,267 173,315 178,515 Utilities 59,400 61,182 63,017 64,908 66,855 Page 208 Page 17 IT/Software 226,367 226,367 233,158 240,153 247,357 Audit/Legal 115,500 118,965 122,534 126,210 129,996 Postage/Printing 47,341 48,761 50,224 51,731 53,283 Property Tax & Insurance 23,600 24,308 25,037 25,788 26,562 Amortization 184,792 184,792 184,792 184,792 184,792 Liability Insurance 12,670 12,670 12,670 12,670 12,670 Misc. (Board Expense, CC processing, consulting, etc.) 82,144 82,144 82,144 82,144 82,144 Total Expenses 14,783,674 14,987,205 15,201,397 15,419,756 15,642,383 Surplus (Deficit) 6,621 29,138 13,876 17,415 29,742 Page 209 Attachment 5b to Report FSD-007-22 COMMUNITY CARE DURHAM FINANCIAL STATEMENTS MARCH 31, 2021 Page 210 v Smith Chappell Marsh Vilander LLP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY CARE DURHAM WHITBY, ONTARIO Qualified Opinion H. Howard Smith, FCPA (Retired) Richard A. Chappell, CPA, CA (Retired) Deborah L. Marsh, CPA, CA Vesa K. Vilander, CPA, CA We have audited the financial statements of Community Care Durham (the Organization), which comprise the statement of financial position as at March 31, 2021 and March 31, 2020, and the statements of operations, changes in net assets and cash flows for the years then ended, and notes to the financial statements including a summary of significant accounting policies. In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Organization as at March 31, 2021 and March 31, 2020, and the results of its operations and its cash flows for the years then ended in accordance with Canadian Accounting Standards for Not -for -Profit Organizations. Basis for Qualified Opinion In common with many charitable organizations, the Organization derives revenue from donations and fundraising activities, the completeness of which is not susceptible to satisfactory audit verification. Accordingly, verification of these revenues. was limited to the amounts recorded in the records of the Organization. Therefore, we were not able to determine whether any adjustments might be necessary to fundraising revenue, excess of revenues over expenses, and cash flows from operations for the years ended March 31, 2021 and 2020, current assets as at March 31, 2021 and 2020, and net assets as at April 1 and March 31 for both the 2021 and 2020 years. We conducted our audits in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Organization in accordance with the ethical requirements that are relevant to our audits of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. 21 Gladstone Avenue, Suite 306, Oshawa, Ontario LIJ 4E3 Tel. 905-720-0265 Toll free 1-877-326-3422 Fax 905-720-0301 Email: Accounting@SCMV.ca Website: www.scmv.ca Page 211 Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian Accounting Standards for Not -for -Profit Organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Organization's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Organization's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organization's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Organization to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Page 212 We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Oshawa, Ontario May 25, 2021 _JM,e�, �� 44,44)- V ZAM &i [.cep Chartered Professional Accountants, Licensed Public Accountants Page 213 COMMUNITY CARE DURHAM (INCORPORATED WITHOUT SHARE CAPITAL UNDER THE LAWS OF THE PROVINCE OF ONTARIO) STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2021 2020 Association Operational ASSETS Current Cash $ - $ 566,341 $ 566,341 $ 792,322 Accounts receivable - 655,960 655,960 296,488 Prepaid expenses - 252,508 252,508 193,378 Government remittances - 517 517 367 - 1,475,326 1,475,326 1,282,555 Investments (Note 2) 3,480,282 277,742 3,758,024 2,331,891 Capital - net book value (Note 2 and 3) 486,511 742,050 1,228,561 723,430 $ 3,966,793 $ 2,495,118 $ 6,461,911 $ 4,337,876 LIABILITIES Current Accounts payable $ - $ 969,516 $ 969,516 $ 907,979 Due to Central East LIHN - 283,750 283,750 452,551 Deferred revenue (Note 2) - 464,048 464,048 55,603 - 1,717,314 1,717,314 1,416,133 Deferred Contributions Related to Capital Assets (Note 4) - 742,050 742,050 305,181 NET ASSETS Invested in Capital Assets (Note 5) 486,511 - 486,511 418,249 Internally Restricted Funds (Note 6) 1,680,629 - 1,680,629 544,526 Restricted Trust Funds (Note 7) - 56,370 56,370 56,370 Unrestricted Funds 1,799,653 (20,616) 1,779,037 1,597,417 3.966,793 35,754 4,002,547 2,616,562 $ 3,966,793 $ 2,495,118 $ 6,461,911 $ 4,337,876 Approved: Director Director Page 214 Ei O oo � "o r- 00 O> 00 �t V) V) N n N d 00 in l l — N l N M M d M O o0 O O N M oo M 00 �O M 11O d• �c o0 M O d o0 a\ o0 N - 00 N Q1 O l� 00 O r- 7 kn 't �o M 00 It C� oo O 00 d' C1 C1 Wi 'It M N 00 C\ C� I -I � N d 00 [� 00 C� C\ t-- CN' O M [ - M 00 C1 �D M ti O 00 IT C1 a1 - o0 \O 00 M N kn m N O 00 M to 00 I- l 00 � N M C� 00 1n r C�, C� C\ r- .--I kn O O '-- an � kn \p l In \C 00 \%c 00 rq 00 I' N M N ' It in 00 00 N In 00 d' O O 00 M r-I N O r '-i O N IiZ 0000000O�nr-( N �tMN OOCl\ Or-� M N "o C1 kn M O \O \O r O .-- 1n N l� N \O M N O 6R} � w Page 215 COMMUNITY CARE DURHAM STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED MARCH 31, 2021 2020 Invested in Capital Assets Opening balance $ 418,249 $ 448,017 Transfers to/from operations Amortization (123,329) (126,637) Capital asset acquisitions 628,460 201,218 Funding provided by deferred contributions - net (Note 4) (436,869) (104,349) 68,262 (29,768) Closing balance $ 486,511 $ 418.249 Restricted Funds Internally Restricted Funds Opening balance $ 544,526 $ 544,526 Transfer to/from Unrestricted Funds 1,136,103 - Opening and closing balance $ 1,680,629 $ 544.526 Restricted Trust Funds Opening and closing balance $ 56,370 $ 56,370 Unrestricted Funds Opening balance $ 1,597,417 $ 1,315,568 Excess of Revenue over Expenditures 1,385,985 252,081 2,983,402 1,567,649 Transfers to/from Restricted Funds (1,136,103) - Transfers to/from Invested in Capital Assets - net (68,262) 29,768 Closing balance $ 1,779,037 $ 1,597,417 Page 216 COMMUNITY CARE DURHAM STATEMENT OF CASH FLOWS FOR THE YEAR ENDED MARCH 31, 2021 2020 Operating Activities Excess of revenue over expenditures $ 1,385,985 $ 252,081 Charges (credits) to income not involving cash Amortization 123,329 126,637 Amortization of deferred contributions (90,745) (96,869) Provided from (used for) working capital (Note 8) —J117,571) 353,702 1,300,998 635,551 Financing Activities Amounts financed by deferred contributions 527,614 201,218 Investing Activities Additions to capital assets (628,460) (201,218) Proceeds from (purchase of) investments (1,426,133) (30,995) 2 0(, 54,593) 2(, 32,213) Increase (Decrease) In Cash (225,981) 604,556 Cash, beginning of year 792,322 187,766 Cash, end of year $ 566,341 $ 792,322 Page 217 COMMUNITY CARE DURHAM NOTES TO FINANCIAL STATEMENTS MARCH 31, 2021 1. Status and Nature of Activities Community Care Durham is a registered charity whose mission is to provide community based support services to adults with needs related to aging, physical and/or mental health. The organization was incorporated without share capital on February 24, 1983. 2. Significant Accounting Policies The financial statements were prepared in accordance with Canadian Accounting Standards for Not -for -Profit Organizations and include the following significant accounting policies: Revenue Recognition Community Care Durham follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year in which the related expenses are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Revenue from fenders is recognized in accordance with the contracts. Funding now received from the Central East Local Health Integration Network (LHIN) was previously received from the Ministry of Health and Long Term Care. Fees for services are recognized when the service is provided. Fundraising revenue is recorded when the event is held. Deferred Revenue Certain revenues are received during the year for events to be held or programs to be completed in the next fiscal year. These revenues are deferred to the next year's operations. Investments Investments consist of Guaranteed Investment Certificates with interest rate varying from 0.45% to 0.49% and with various maturity dates. All interest has been accrued to the year end. These investments include the externally and internally restricted funds. Capital Assets The policy of the organization is to capitalize purchases of major capital assets at their cost and to amortize that cost by charges to operations over the useful lifetimes of the assets as described below. Minor capital assets are expensed in accordance with Board policy. Fully amortized assets that are no longer in use are removed from the asset class. Amortization Amortization is recorded on the straight-line basis over the following periods: Computer equipment 5 years Office equipment 5 years Leasehold improvements over term of lease Furniture and fixtures 5 years Vehicles 5 years Land improvements 8 years Building equipment 15 years Amortization is recorded on a 5% declining balance for the building. Donated Services The organization does not record the value of donated services in revenues or expenses. Total volunteer service hours during the year were approximately 51,335 to a value of $1,026,700 using an hourly rate of $20 estimated by management to be reasonable. The value of these hours has been calculated by management and are not audited nor reflected in the financial statements. Page 218 COMMUNITY CARE DURHAM NOTES TO FINANCIAL STATEMENTS MARCH 31, 2021 2. Significant Accounting Policies (continued) Use of Estimates The preparation of financial statements in accordance with Canadian Accounting Standards for Not -for - Profit Organizations requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenditures during the reporting period. Actual results may differ from those estimates. Cash and Cash Equivalents The organization's policy is to disclose bank balances under cash and cash equivalents. Financial Instruments Measurement of financial instruments The organization initially measures its financial assets at fair value. The organization subsequently measures all its financial assets and financial liabilities at amortized cost, except for investments in equity instruments that are quoted in an active market, which are measured at fair value. Changes in fair value are recognized in net income. Financial assets measured at amortized cost include cash, accounts receivable and investments. Financial liabilities measured at amortized cost include accounts payable, government remittances and due to Central East LEON. The organization has no financial assets measured at fair value. Impairment Financial assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write -down is recognized in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment not been recognized previously. The amount of the reversal is recognized in net income. Transaction costs The organization recognizes its transaction costs in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted by the transaction costs that are directly attributable to their origination, issuance or assumption. Allocation of Expenses The organization provides various programs on behalf of the Central East LHIN. The costs of each program include the costs of personnel, premises and other expenses that are directly related to providing the program. The organization also incurs a number of general support expenses that are common to the administration of the organization and each of its programs. The organization allocates certain of its general support expenses by identifying the appropriate basis of allocating each component. The organization allocates these expenses to the departments in accordance with the approved budgets. Page 219 COMMUNITY CARE DURHAM NOTES TO FINANCIAL STATEMENTS MARCH 31, 2021 3. Capital Assets Accumulated Net Book Value Cost Amortization 2021 2020 Land $ 250,000 $ - $ 250,000 $ 250,000 Building 339,260 144,638 194,622 204,865 Land improvements 44,360 16,635 27,725 33,270 Building equipment 6,255 1,252 5,003 5,421 Office equipment 26,423 26,423 - - Vehicles 823,942 542,427 281,515 169,671 Furnishings and equipment 269,223 58,751 210,472 7,568 Computers and software 253,708 47,293 206,415 52,635 Leasehold improvements 246,159 193,350 52,809 - $ 2,259,330 $ 1,030,769 $ 1,228,561 $ 723,430 4. Deferred Contributions Related to Capital Assets Contributions have been received for the purpose of acquiring certain capital assets. These funds are being recognized as revenue in amounts equal to the amortization of the acquired asset. The amounts recognized in the current year are included in the operating statement as Amortization of deferred contributions. 2021 2020 Opening balance $ 305,181 $ 200,832 Add: Contributions received during the year 527,614 201,218 832,795 402,050 Less: Amount amortized to revenue (90,745) - (96,869) $ 742,050 $ 305.181 5. Invested in Capital Assets This fund represents the net book value of capital assets (cost less accumulated amortization) less deferred contributions related to capital assets. Page 220 COMMUNITY CARE DURHAM NOTES TO FINANCIAL STATEMENTS MARCH 31, 2021 6. Internally Restricted Funds The organization has established internally restricted funds. The purpose of these funds is to temporarily restrict monies fundraised and donated in excess of local projections to benefit designated local areas. Ultimately, the funds may be used to benefit all clients of the organization. 7. Restricted Trust Funds The funds are held under trust arrangements with Community Care Durham. Under terms of the trusts, the organization may use the interest income derived from the monies invested for operating activities. 8. Other Income 2021 2020 Interest income $ 24,757 $ 48,783 PSW Training 70,839 - Covid Subsidy 963,550 - Ontario Community Support Program 365,101 - United Way Special Funding 112,473 - 2018-2019 ARR Recovery 141,931 - Covid 19 Isolation Hotel program 27,007 - Miscellaneous 36,806 41,595 $ 1,742,464 $ 90.378 9. Cash Provided From (Used For) Working Capital Cash otherwise available from operating activities is influenced by increases or decreases in the following items: 2021 2020 Accounts receivable $ (359,472) $ (13,211) Prepaid expenses (59,130) (19,757) Accounts payable 61,537 138,676 Due to Central East LHIN (168,801) 248,907 Government remittances (150) (367) Deferred revenue 408,445 (546) $ 117 571 $ 353,702 10.Pension Plan The organization maintains a defined contribution pension plan that covers all full-time employees and some part-time employees. The plan provides pensions based on the accumulated value of both the organization's and the employees' contributions. The organization contributes four percent of employees' gross earnings while the employees' contribution is optional. The organization's contributions are vested after two years of employment. During the year, regular pension contributions of $231,498 (2020 - $198,697) were expensed. Page 221 COMMUNITY CARE DURHAM NOTES TO FINANCIAL STATEMENTS MARCH 31, 2021 11. Commitment The organization is committed to annual amounts under lease agreements with respect to several premises. Each location is under a separate lease. These leases expire at various times with varying terms for renewal. Future lease payments including applicable taxes and estimated common area costs and include the following payments over the next 5 years: 2022 $ 676,752 2023 $ 633,198 2024 $ 467,114 2025 $ 261,423 2026 $ 261,922 12. Financial Instruments Risks and concentrations The organization is exposed to various risks through its financial instruments. The following analysis provides a measure of the organization's risk exposure and concentration's risk exposure and concentrations at March 31, 2021. Liquidity risk Liquidity risk is defined as the risk that the organization may not be able to meet or settle its obligations as they become due. The organization has taken steps to ensure that it will have sufficient working capital to meet its obligations. Credit risk Credit risk arises from the potential that counterparties including clients will fail to perform their obligations. The organization is subject to credit risk through its receivables. Account monitoring procedures are utilized to minimize risk of loss. Interest rate risk Interest rate risk arises because of the fluctuation in interest rates. The organization is subject to interest rate risk through their investments. The organization has formal policies and procedures that establish target asset mix. Page 222 COMMUNITY CARE DURHAM NOTES TO FINANCIAL STATEMENTS MARCH 31, 2021 13. Economic Dependence In common with similar publicly funded agencies, the organization derives the majority of its revenue from the Central East LHIN. 14. Impact of Covid-19 In March 2020, the World Health Organization declared the outbreak of a novel Coronavirus (COVID-19) as a global pandemic, which continues to spread in Canada and around the world. As at May 25, 2021, the organization is aware of changes in the operations as a result of the COVID-19 crisis, including the temporary suspension of certain programs. Management has quantified future financial statement impacts based on current year's performance. The financial impacts were built into the FY21-22 Operating Budget. From a revenue perspective, a reduction in client fee revenues resulting from lower service volumes within select programs was partially offset by one-time Government funding and donations from 3rd party organizations. Management anticipates similar impacts to materialize in FY21-22. From an expense perspective, it is expected that an additional $198,000 will be spent on Personal Protective Equipment for front-line workers to manage COVID-19 outbreaks. In addition, the organization added critical Human resources in the areas Quality & Safety and Information Technology in the amount of $167,000. The organization closely monitors the service statistics on a weekly basis and monthly financial performance reporting allowing management to pivot and undertake measures to reduce unforeseen impacts of the COVID- 19 Pandemic. In addition, the organization will work closely with Ontario Health to manage any significant financial variances through in -year funding re -allocations. Page 223 Attachment 6a to Report FSD-007-22 ciffftwn Submit Original to: Municipality of Clarington Financial Services Department 40 Temperance Street Bowmanville, Ontario L1C 3A6 financeCa?clarington.net Submission Deadline: November 12, 2021 Please Print or Type Please Complete All Areas Organization Information Contact Information Page 224 Page 2 Position L1C 3M3 Lynn Reif 905-419-0730 302-145 Liberty Street South Secretary Bowmanville, Ontario lrelf@rogers.com L1 C 4K5 David Penney 60 Deerpark Cresc. 905-623-6751 Treasurer Bowmanville, Ontario david.penney@sympatico. ca L1 C 3M3 Is your Organization incorporated as non-profit? Yes N No❑ If yes, when? (dd/mm/yy) 27/10/2015 Is your Organization based within the Municipality of Clarington? Yes N No[] Is your Organization based within the Region of Durham Yes N No❑ List the programs/services provided by your Organization: The following programs / services were being successfully organized and implemented on an ongoing basis prior to March 2020 resulting from the COVID-19 closure. Trips & Travel Day trips All-inclusive adventures Upcoming Events & Fundraisers Dinners Dances Raffles Card Parties Drop -In Programs Page 225 Page 3 Cards Bingo - Darts Dominoes Woodcarving Snooker - Walking - Book Club - Table Tennis - Dance - Jam Sessions Choir Art Programs - Acrylic and Watercolour Comparisons - Adding Watercolour to Pen and Ink - Beginner Watercolor - Drawing Painting with a Palatte Knife Painting with Acrylics Pen and Ink Poured Paint Techniques Watercolour Intermediate Wood Burning Workshop Computer & Technology Programs Taking Better Travel Pictures A Byte of Apple Ipad/Iphone Facebook for Beginners Intro to Cell Phones Learn.ing-L-uminar - Intro to -Photo Editing - Exploring the Internet Selling on Kijiji Making a Printed Photo Album Buying Online Windows 10 Beginners Getting Sorted - Internet Safety and Security IPad Page 226 Page 4 Creative Photography - Geek Squad Digital Cafe Assistance Dance Programs Ballroom Creative Dance Let's Dance Line Dancing Step Dancing Stretch and Strength Through dance Square Dance Tap Music Programs African Drumming Ukulele Wellness Programs - 20/20/20 - ABC Bootcamp - Age Reverse - Building Better Balance Cardio with Pep Chair Yoga Chair Zumba Core Strength and Stretch Drums Alive Energy Medicine Fabulous Muscles Gentle Yoga Guided Meditation Pilate Qigong Shape Up Sit and Be Fit Bowling Strength Training Tai Chi Zumba Page 227 Page 5 General Interest Sill,, Flower Arranging Bridge Lessons Completing Your Memoir Writing Your Memoir CPR Euchre Lessons Bid Euchre Lessons Everything You Need to Know About Cannabis Flight Simulator French Spanish Intuitive Development Knitting Sewing Learn to Play Mahjong Climate Change Nutrition Education Class Tarot Card Reacting Free Workshops Hearing Clinics Wellness 1010 Series Bioped Series Downsizing Diabetes Support - Elder Abuse Workshop - Home Your Own Way - Path to Success - Self Defence - The `F' Word Partnership Programs _ Clarington Photography Club Durham Medical Lobby Fix It Alzhiemer Society of Durham Minds in Motion &r Brainwaves Cafe Services Nursing Foot Care Reflexology &r Indian Head Massage Page 228 Page 6 - Laughs and Locks Hair Salon - Esthetics Service Wheels in Action Tuesday Lunches Cafe Lending Library Since the March 2020 COVID-J9 closrirc otir orgctrriZcitiort hots pivoted operations to ctllow rls the ability to continric programming in smallgrorrp in -person activities, virtrralpaogrcttrrIning via Zoom/frtcchooh live/yocrtabe ctnd Mercnri telephone confercncirtgalong with Drive Thrrc kfeals, home deliveries ctnrl cotrtimdotcs rtternbcrshipcare colts. What is the total program registration or association membership in your Organization? 2020 =1458 2021 = 629 paid up (estimate including those waiting for reopening 1,500) What percentage of your registration or membership are Clarington residents? 85% Describe how the program/services provided by your Organization will benefit as a result of Municipal funding. With the financial support from the Municipality of Clarington the Bowmanville Older Adult Association has been able to contribute to the health and happiness of older adults by enhancing their quality of life in a welcoming and inclusive environment. The ongoing funding support received from the Municipality continues to allow our organization to successfully provide for the members and guests who participate. 2022 Request (insert dollar figure) I $ 329,082 Page 229 Page 7 BOAA has operated for 22 months without the benefit of in-house programming and fundraising If you are requesting an increase in events. Programs that were offered were at no the municipal grant for 2022, please charge. It will take time to rebuild those revenue indicate the reason for the increase. streams. BOAA continues to need full support from Clarington as it re-establishes paid programming and fundraising events. Has your organization made a previous request for a Yes Municipal grant to the Municipality of Clarington? If yes, please complete the following: Agency Clarington 2021 318,569.00 318,569.00 Clarington 2020 312,936,00 312,936.00 Clarington 2019 306,800.00 306,800.00 Clarington 2018 314,502.48 295,000.00 Clarington 2017 310,000.00 255,000.00 Clarington 2016 310,000.00 255,000.00 Clarington 2015 310,000.00 255,000.00 Clarington 2014 255,000.00 255,000.00 Clarington 2013 204,000.00 204,000.00 Has your organization requested funding in the last 12 months from Yes any other Municipal, Provincial or Federal department or agency? If yes, please complete the following: Agency Ministry for Seniors and Accessibility—(SALC) 2021 $42,700 $42,700 Operational Grant New Horizons for Seniors 2021 $25,000 $25,000 Service Canada Summer Student Grant 2021 $47,343 $46,255 Enabling Accessible Fund Canada 2021 $32,105 $32,105 Page 230 Page 8 Agency Year -• uested Received Ministry for Seniors and Accessibility---(SALC) Special (LOOP system) 2021 $20,000 $11,314.41 Zone 6 Regional (PPE) 2021 $1000 $1,000 Community Challenge 2021 $550 $550 Terms and conditions 1, In the event that the funds allocated are not used for the services, event or project as described in the application, or if there are misrepresentations in the application, the amount of the financial assistance will be payable forthwith to the Municipality. 2. The applicant will make or continue to make attempts to secure funding from other sources, external to the Municipality of Clarington. 3. The applicant will keep proper books of accounts of all receipts and expenditures, relating to the services, event or project described in the application. 4. The applicant will retain and make available for inspection by the Municipality or its auditors all records and books of accounts of the Organization upon request from the Municipality, (which may be made within two years of the grant award). 5. if the recipient is an arms -length agency, the Grant Recipient shall indemnify and hold harmless the Municipality of Clarington against any claims, costs, causes of action, fines or any other losses or other penalties the Municipality of Clarington suffers related to the giving and usage of the grant to the grant recipient. Declaration of Organizations' Executive: We certify that, to the best of our knowledge, the information provided herein is an accurate and complete and is endorsed by the Organization, which we represent and accept conditions as noted in this application. David Penney Sharon Coburn President & Treasurer Vice -President Lynn Relf Secretary & Past President This Application must be signed by two (2) Members of the Executive. Page 231 Page 9 Budget Information Please complete, in detail, the attached form. Also include a copy of the most recent statement of revenue and expenditures and statement of Assets/Liabilities (balance sheet), for the most recent fiscal year. Please return application form to: Financial Services Department Municipality of Clarington 40 Temperance Street Bowmanville, Ontario Li C 3A6 (905) 623-3379 ext. 2601 fin ance@clarington. net Page 232 Page 10 Bud et Information Revenue 2022 2021 Grants - Federal 1 Provincial 60,00 ,000 0,000 5,040 Municipal Grant 329,082 318,569 Memberships 40,000 40,000 Registrations 100,000 120,000 Fundraising 160,000 200,000 Other (Specify) Hospitality 60,000 80,000 Donations 46,000 40,000 Wheels in Action 7,000 6,000 Facilities and Rentals 15,000 20,000 Bank Interest 250 1,500 Last Year Surplus/Deficit 859,032 918,769 Total Revenue Expenditures Salaries & Benefits 602,000 605,000 Full Time/Part Time Fundraising 60,000 80,000 Office Supplies/Admin General 36,000 43,000 Program expenses 20,000 30,000 Advertising 15,000 30,000 Maintenance 40,000 56,000 Utilities 45,000 55,000 Other (Specify) Wheels In Action 11,000 12,000 Insurance 9,500 10,000 Grants 60,000 50,000 Hospitality 27,000 35,000 Amortization of Assets 24,000 23,080 Total Expenses 949,600 1,028,080 Surplus (Deficit) (90,468) (109,311) Page 233 Page 11 Note: All applicants must complete this section in order to have application considered for funding. Please summarize your budget information using categories listed above. BOAR Note: The 2022 BOAA Budget contemplates gradual reopening for in -person activities and essentially full staff employment to service and engage members and the community. The negative impact on revenues of COVID will continue into 2022 resulting in a projected deficit of ($90,468). During 2020 BOAA qualified for the Canada Emergency Wage Subsidy (CEWS) and claimed the periodic entitlements amounting to $148,421. For 2021 we estimate that the CEWS will amount to $212,000. CEWS claims along with other cost saving measures produced an actual surplus in 2020 of $185,071. Similarly for 2021, at the present time, we estimate a surplus of approximately $40,000 rather than the deficit of ($109,311) budgeted for last year. The surplus in 2020 combined with the projected surplus for 2021 will leave BOAA in a position to finance the ($90,468) deficit expected in 2022 subject to receiving the $329,082 support requested from the Municipality of Clarington. The 2020 audited financial statements are included. Page 234 Attachment 6b to Report FSD-007-22 BOVVIVIANVILL E OLDER ADULT ASSOCIATION FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 Page 235 BOWIMANVILLE OLDEN ADULT ASSOCIA-riON FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 INDEPENDENT AUDITOR'S REPORT FINANCIAL STATEMENTS Statement of Financial Position Statement of Operations Statement of Changes in Net Assets Cash Flow Statement Notes to Financ4 Statements CONTENTS Page 1-2 3 4 4 J 6-11 Page 236 i ID1 i1h (_-7happell iV arsh Vilander I L11 ss=:..����sr.:r��::�s�rs��-s�:•ss�r�t�.���rar�rlr•�+cs.�tt rear>inrrns.:9ua��asr��r�;.somas.ma-sscrc.:fr•:ya:r.4�:snrr�::r:�t,�.�ascrv:+�::ssuu�;�u INDEPENDENT AUDITOR'S REPORT To the Members of the Bowmanville Older Adult Association Qualified Opinion We have audited the financial statements of Bowmanville Older Adult Association (the Organization), which comprise the statement of financial position as at December 31, 2020 and December 31, 2019, and the statements of operations and changes in net assets and cash flows for the years then ended, and notes to the financial statements including a summary of significant accounting policies. In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Organization as at December 31, 2020 and December 31, 2019, and the results of its operations and its cash flows for the years then ended in accordance with Canadian Accounting Standards for Not -far -Profit Organizations. Basis for Qualified Opinion In common with many not -for -profit organizations, the Organization derives revenue from donations and fundraising activities the completeness of which is not susceptible to satisfactory audit verification. Accordingly, verification of these revenues was limited to the amounts recorded in the records of the Organization. Therefore, we were not able to determine whether any adjustments might be necessary to donations and fundraising revenue, excess of revenues over expenses, current assets and fund balances and cash flows from operations for the years ended December 31, 2020 and 2019, current assets as at December 31, 2020 and 2019, and net assets as at January 1 and December 31 for both the 202C and 2019 years. We conducted our audit in accordance with Canadian generally accepted auditing standards Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Organization in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance -with -Canadian Accounting Standards for Not -for -Profit Organizations and -for -such_ internaL__ control as management -determines is necessary to enable the preparatiorf statemeTgs-tnat-are free -from material -misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Organization's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Organization's financial reporting process. 1. Page 237 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also. - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organization's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Organization to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. July-29, 2021 Oshawa., Ontario A ,c, t Chartered-Prefessional Ac,&eLintan#� - Licensed Public Accountants._ 2. Page 238 DOWMANVILLE OLDER ADUL-i ASSOCIATION STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2020 2020 2019 ASSETS CURRENT Cash $ 305,789 $ 181,238 Cash - Restricted (Note 3) 52,250 26,305 Accounts receivable 32,429 1,130 HST recoverable 21,878 26,303 Prepaid expenses_ 7,566 13 785 419,912 248,761 CAPITAL ASSETS Note 4 86,237 104,677 506,149 a 353,438 LIABILITIES CURRENT Accounts payable and accrued liabilities $ 32,551 $ 29,487 Government remittances payable 9,255 11,191 Deferred revenue Note 5} 76,701 _ 90.931 118,507 131,609 DEFERRED CONTRIBUTIONS RELATED TO CAPITAL ASSETS Note 6 49,854 69,112 168,361 200,721 NET ASS ETS UNRESTRICTED APFTR-CVED ON-BEHALF:9F THE BOARD: Director /-- - Director 337,788 1.32.717 $ 50B.149 $ 353,438 The accompanying Notes to Financial Statements are an integral park of these statements. 3. Page 239 BOWMANVILLE OLDER ADULT ASSOCIATION STATEMENT OF OPERATIONS AND CHANGES IN NET ASSETS FOR THE YEAR ENDED DECEMBER 31, 2020 REVENUE Government grants (Note 7) Canada Emergency Wage Subsidy (CEWS) Program revenue (Note 8) Fundraising events and activities (including lottery) Donations Membership fees Rental Interest and other Amortization of deferred contributions (Note 6) EXPENSES Salaries, wages and benefits Grant expenses Utilities Facility maintenance (Note 9) Amortization of capital assets Fundraising Administrative and general Program expenses (Note 8) Contracted services Insurance (Note 9) Advertising and promotion Health and $ 2020 420,162 148,421 70,520 58,509 55,387 34,905 3,657 821 19.258 811.640 396,860 31,250 30,684 30,520 30,119 30,022 29,097 18,489 10,934 7,337 6,426 /1,831 626,569 (EXCESS OF EXPENSES OVER REVENUE) EXCESS -REVENUE OVER EXPENSES 185 071 NET-ASSE-T-8-BEGINNING OF YEAR 2019 $ 394,099 319,847 244,417 41,542 50,418 29,372 3,240 11,112 1,094.047 576.575 7,731 52,398 52,146 21,565 113,284 29,954 94,248 44,356 9,384 53,224 2,428 1.057.293 36.754 152,717 1-15,9.63-- NET ASSETS, END OF YEAR _ w _ $ 337,788 $ 152717 The accompanying Notes to Financial Statements are an integraf part of these statements. 4 Page 240 BOVI MANVILLE OLDER ADULT ASSOCIATION CASH FLOW STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 2020 2019 OPERATING ACTIVITIES (Excess of expenses over revenue) Excess revenue over expenses $ 185,071 $ 36,754 Add items not requiring an outlay of cash Amortization of capital assets 30,119 21,565 Amortization of deferred contributions (19,258) (11,112) Changes in non -cash working capital balances Accounts receivable (31,299) 111 HST recoverable 4,425 (4,103) Prepaid expenses 6,219 (147) Accounts payable and accrued liabilities 3,062 2,007 Government remittances payable (1,936) 23 Deferred revenue (14,229) (75,009) 162,174 {29.911) CASH FLOWS FROM FINANCING ACTIVITIES Increase in deferred contributions related to capit-al nssefs _ 80,224 INVESTING ACTIVITIES Additions to capital assets (11,678) 8{ 6:205 NET INCREASE IN CASH 150,496 (35,892) CASH, BEGINNING OF YEAR 207,543 243.435 CASH END OF YEAR $ 358,039 $ 207,543 CASH IS COMPRISED OF: Cash $ 305,789 $ 181,238 Cash _ Restricted (No€e 3) _ 52,250 _ 26,305 $ 358.039 $ 207.543 The accompanying Notes to Financial Statements are an integral part of these statements 5. Page 241 EOWIVIANVILLE OLDER ADULT ASSOCIATION NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 1. Nature of Organization Bowmanville Older Adult Association (the 'Organization') is a not -for -profit corporation whose purpose is to relieve loneliness and isolation of the aged and to improve their mobility and fitness by establishing, operating, and maintaining a senior citizens' centre that provides recreation, education, cultural activities, and other programs for senior citizens. The Organization is incorporated without share capital under the Canada Not -for - profit Corporations Act, is a registered charity under the Income Tax Act, and is accordingly exempt from income taxes. The Organization commenced activity on January 1, 2016. 2. Summary of Significant Accounting Policies (a) Basis of Presentation These financial statements were prepared in accordance with Canadian accounting standards for not -far -profit organizations. (b) Revenue Recognition The Organization follows the deferral method of accounting for revenue. Donor - restricted revenue, membership fees, program revenue and rental income are recognized as revenue in the year in which the related expenses are incurred. CEWS Government funding is recognized as revenue when all the conditions allowing the application for the funding have been met. Unrestricted revenue is recognized when received or receivable, if the amount to be received can be reasonably estimated and collection is reasonably assured. Revenue from donations and fundraising activities are recorded when received. Gifts in kind are not recognized as revenue. All other revenue is recognized on an accrual basis. (c) Use of Estimates The preparation of financial stateme-ffls in conformity -wiffi Cpaadidn accounting -- ---- standaalr s- for not -for -profit Organizations requires managepoent-ter liabilities; s, the te and assumptions that affect the reported amount of assets and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the current period. These estimates are reviewed periodically and adjustments are made to income as appropriate in the year they become known. 6. Page 242 BOVVMANVILLE OLDER ADULT ASSOCIA"HON NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 2. Summary of Significant Accounting Policies (continued) (d) Cash and Cash Equivalents The Organization's policy is to disclose bank balances under cash and cash equivalents, including term deposits with a maturity period of three months or less from the date of acquisition. (e) Capital Assets Capital assets are recorded at cost, and are amortized at rates calculated to write-off the assets over their estimated useful lives as follows: Furniture and equipment Vehicles Computer equipment Leasehold improvements (f) Financial Instruments Measurement of financial instruments 20% declining balance 30% declining balance 30% declining balance 5 years straight-line The organization initially measures its financial assets at fair value, The organization subsequently measures all its financial assets and financial liabilities at amortized cost, except for investments in equity instruments that are quoted in an active market, which are measured at fair value. Changes in fair value are recognized in net income. Financial assets measured at amortized cost include cash, accounts receivable and harmonized sales tax recoverable. Financial liabilities measured at amortized cost include accounts payable and government remittances. The organization has no financial assets measured at fair value. 7. Page 243 BOWIVIANVILLE OI-DER ADULT ASSOCIATION NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 2. Summary of Significant Accounting Policies (continued) (f) Financial Instruments (continued) Impairment Financial assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write -down is recognized in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment not been recognized previously. The amount of the reversal is recognized in net income. Transaction costs The organization recognizes its transaction costs in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted by the transaction costs that are directly attributable to their origination, issuance or assumption. (g) Contributed Services During the year volunteers contributed a significant numbers of hours to the Organization to assist it carrying out its activities. Because of the difficulty of determining their fair value, contributed services are not recognized in the financial statements. 3. Restricted Cash _ 2020 2019 Lotter $ 13,025 $ 12,324 Lottery - Cat&rthe-Ace 2019 39-225 13,981 $ a2;2�U $—2-6;305 E:1 Page 244 BOVIIMANVILLE OLDER ADULT ASSOCIATION NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 2020 9. Economic Dependence The continuation of the Organization is substantially dependent upon ongoing federal, provincial and municipal government grants, See Note 7. The Municipality owns the land and building occupied by the Organization, which is leased to the organization for $2 per year. The lease expired on December 31, 2020. The lease is renewed by the Municipality one year at a time. The Organization is provided with property and contents insurance under a policy which is paid for by the Municipality. 10.Financial Instruments and Risk Management The organization is exposed to various risks through its financial instruments. The following analysis provides a measure of the organizations risk exposure and concentration at December 31, 2020. Credit risk Credit risk arises from the potential that counterparties will fail to perform their obligations. The organization is subject to credit risk through its accounts receivable. Account monitoring procedures are utilized to minimize risk of loss. Liquidity risk Liquidity risk is defined as the risk that the organization may not be able to meet or settle its obligations as they become due. The organization has taken steps to ensure that it will have sufficient working capital to meet is obligations. Page 245 BOWMANVILLE OLDER ADULT ASSOCIATION NOTES TO FINANCIAL" STATEMENTS AS AT DECEMBER 31, 2020 11.1mpact of COVID-19 on Operations In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a global pandemic, which continues to spread in Canada and around the world. As at July 29, 2021, the organization is aware of changes in its operations as a result of the COVID-19 crisis, including the closure of the facilities for an indefinite period. Some operations and programs are continuing on a virtual basis and others have been postponed. Management expects that this disturbance to operations will be temporary. Adequate funding is in place to resume operations when prudent and permissible to do so through to the end of the calendar year 2021. As described in notes 9 and 7 the organization is dependent on Governtnent Grants to continue operating through 2021. E Page 246 Attachment 7 to Report FSD-007-22 NEWCASTLE COMMUNITY HALL 20 KING AVENUE WEST NEWCASTLE ON L113 1H7 905 987 3856 info@newcastlevillagecommunitVhall.com November 16 2021 Municipality of Clarington 30 Temperance Street Bowmanville ON L1C 3A6 Dear Mayor Foster and Members of Council Please find attached Newcastle Community Hall's Operating Budget for 2022. Newcastle Community Hall like many venues continues to struggle through the pandemic for another year. We no longer receive funding through the CEWS program as of October 2021. Going into 2022 we are hopeful it will be the year we start to recover. We have a number of events held over from 2020 scheduled as well as some new ones. We appreciate the assistance and support received from the Municipality of Clarington to maintain this beautiful heritage building in Clarington. Sincerely, Barry Carmichael Chair Newcastle Community Hall Board Page 247 Submit Original to. Municipality of Clarington Financial Services Department 40 Temperance Street Bowmanville, Ontario L1 C 3A6 finance@ciarington. net Submission Deadline: November 12, 2021 Please Print or Type Organization Information Contact Information Please Complete All Areas Officers for current year KNO � I It, IM �'�k�"N�1py�L Page 248 Page 2 muffm yi a g Ty President VK6-'\_ Secreta Treasurer - Is your Organization incorporated as non-profit? If yes, when? (ddimmlyy) Is your Organization based within the Municipality of Clarington? Is your Organization based within the Region of Durham Yes 13 No3-x Yes Cf NoO Yes 3' NoEl List the programs/services provided by your Organization: ivkJj. C c C V� s What is the total program registration or association membership in your Organization? What percentage of your registration or membership are Cladngtori residents? Page 249 Page 3 the program/services provided by your Organization will benefit as a resua ur municipal funding. What funding category does your ❑ Recreation &Leisure Organization fall into? ❑ Civic ❑ Social C'Boards of Council / Hall Boards 1-20.22 Request (insert dollar figure) If you are requesting an increase in the municipal grant for 2022, please indicate the reason for the increase. Has your organization made a previous request for a Municipal grant to the Yes ©' No❑ Municipality of Clarington? If yes, please complete the following: Page 250 Page 4 Has your organization requested funding in the last 12 months from any other Municipal, Provincial or Federal department or agency? If yes, please complete the following: Terms and conditions Yes 12 No❑ I. In the event that the funds allocated are not used for the services, event or project as described in the application, or if there are misrepresentations in the application, the amount of the financial assistance.will be payable forthwith to the Municipality. 2. The applicant will make or continue to make attempts to secure funding from other sources, external to the Municipality of Clarington. 3. The applicant will keep proper books of accounts of all receipts and expenditures, relating to the services, event or project described in the application. 4. The applicant will retain and make available for inspection by the Municipality or its auditors all records and books of accounts of the Organization upon request., from the Municipality, (which may be made within two years of the grant award). S. If the recipient is an arms -length agency, the Grant Recipient shall indemnify and hold harmless the Municipality of Clarington against any claims, costs, causes of action, fines or any other losses or other penalties the Municipality of Clarington suffers related to the giving and usage of the grant to the grant recipient. Declaration of Organizations' Executive: We certify that, to the best of our knowledge, the information provided herein is an accurate and complete and is endorsed by the Organization; which we represent and accept conditions as noted in this application. Page 251 Page 5 zz� This Application must be signed by two (2) Members of the Executive Budget information Please complete, in detail, the attached form. Also Include a copy. of the most recent statement of revenue and expenditures and statement of Assets/Liabilities (balance sheet), for the most recent fiscal year. Please return application form to: Financial Services Department Municipality of Clarington 40 Temperance Street Bowmanville, Ontario L1 C 3A6 (905) 623-3379 ext, 2601 financeCDclarington,net Budget Information Grants -- Federal / Provincial - �- Municipal Grant -~ Memberships _ Registrations _ Fundraising Other (Specify)f�7�G , Last Year Surplus/Deficit Total Revenues Page 252 Page 6 Salaries — Full Time Salaries — Part Time Facility Rental Office Supplies E?4 Telephone Advertising Maintenance Utilities Other (Specify) Total Expenses Surplus (Deficit) ,t`'kv;�- �A, � G Note: All applicants must complete this section in order to have application considered far funding. Please summarize your budget information using categories listed above. 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