HomeMy WebLinkAbout06-24-24
Council
Post-Meeting Agenda
Date:June 24, 2024
Time:6:30 p.m.
Location:Council Chambers or Electronic Participation
Municipal Administrative Centre
40 Temperance Street, 2nd Floor
Bowmanville, Ontario
Inquiries and Accommodations: For inquiries about this agenda, or to make arrangements for
accessibility accommodations for persons attending, please contact: Michelle Chambers,
Legislative Services Coordinator, at 905-623-3379, ext. 2101 or by email at
mchambers@clarington.net.
Alternate Format: If this information is required in an alternate format, please contact the
Accessibility Coordinator, at 905-623-3379 ext. 2131.
Audio/Video Record: The Municipality of Clarington makes an audio and video record of Council
meetings. If you make a delegation or presentation at a Council meeting, the Municipality will be
recording you and will make the recording public by publishing the recording on the Municipality’s
website, www.clarington.net/calendar.
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
The Revised Agenda will be published on Friday after 3:30 p.m. Late items added or a change to
an item will appear with a * beside them.
Pages
1.Call to Order
2.Moment of Reflection
3.Land Acknowledgement Statement
4.Declaration of Interest
There were no disclosures of interest stated at this meeting.
5.Announcements
6.Presentations / Delegations
6.1 Presentation of the Mayor’s Challenge Coin
6.2 2024 Clarington Diversity Leadership Student Bursary Presentation
6.3 2024 Awards of Academic Excellence
*6.4 Allison Hansen, Rodenticide Free Ontario, regarding PUB-010-24 -
Rodenticide Use in Municipal Facilities - Update
7
Allison Hansen, Rodenticide Free Ontario, was present regarding PUB-
010-24 - Rodenticide Use in Municipal Facilities - Update.
*6.5 Trina Connell, BDO Canada LLP, regarding Report FSD-034-24 - 2023
Audited Financial Statements
9
7.Consent Agenda
7.1 Council and Standing Committee Minutes
7.1.1 Minutes from the regular meeting of Council dated May 27,
2024
47
7.1.2 Minutes from the General Government Committee Meeting
dated June 3, 2024
56
7.1.3 Minutes from the Planning and Development Committee
meeting dated June 17, 2024
68
Council Agenda
June 24, 2024
Page 2
7.2 Advisory Committee and Local Board Minutes
7.2.1 Minutes from the Clarington Active Transportation and Safe
Roads Advisory Committee dated January 24, 2024
80
7.2.2 Minutes from the Accessibility Advisory Committee dated April
24, 2024
85
7.2.3 Minutes from the Bowmanville Santa Claus Parade Committee
dated June 12, 2024
88
7.2.4 Minutes from the Clarington Heritage Committee dated May 21,
2024
89
7.2.5 Minutes from the Diversity Advisory Committee dated May 9,
2024 and June 13, 2024
94
*7.2.5.1 Motion regarding Kawartha Pine Ridge District
School Board School Year Calendar
104
(Councillor Anderson intends to introduce the
attached motion)
*7.2.6 Minutes from the Clarington Agricultural Advisory Committee
meeting dated June 13, 2024
105
7.3 Communications
7.4 Staff Reports and Staff Memos
7.4.1 FSD-033-24 - Funding Agreement for Renewed Canada
Community-Building Fund 2024 to 2034
109
*7.4.2 FSD-034-24 - 2023 Audited Financial Statements 139
7.5 By-laws
7.5.1 2024-026 - Being a by-law to repeal By-law 2007-231, to
appoint Local Authority Services Ltd. as the investigator
pursuant to sections 8, 9, 10 and 239.1 of the Municipal Act,
2001, as amended
(Item 6.2 of the General Government Committee Minutes)
Council Agenda
June 24, 2024
Page 3
7.5.2 2024-027 - Being a by-law to repeal By-law 97-203, which
established an interest charge on overdue accounts and for
prescribing the amount of such charge
231
(Item 6.7 of the General Government Committee Minutes)
7.5.3 2024-028 - Being a by-law to amend the Purchasing By-law
2021-077
(Item 6.12 of the General Government Committee Minutes)
7.5.4 2024-029 - Being a By-law to amend By-law 84-63, the
Comprehensive Zoning By-law for the Corporation of the
Municipality of Clarington (Arising out of Report PDS-027-24)
Tribute (Courtice) Limited (Item 6.1 of the Planning and
Development Committee Minutes)
7.5.5 2024-030 - Being a By-law to amend By-law 84-63, the
Comprehensive Zoning By-law for the Corporation of the
Municipality of Clarington (Arising out of Report PDS-028-24)
Riley Park Developments Inc. (Tribute) (Item 6.2 of the Planning
and Development Committee Minutes)
7.5.6 2024-031 - Being a By-law to amend By-law 84-63, the
Comprehensive Zoning By-law for the Corporation of the
Municipality of Clarington (Arising out of Report PDS-030-24)
Holland Homes (Item 6.3 of the Planning and Development
Committee Minutes)
7.5.7 2024-032 - Being a By-law to amend Zoning By-law 84-63 and
Zoning By-law 2005-109 (Arising out of Report PDS-031-24)
Municipality Initiated Amendment (Item 10.1.1 of the Planning
and Development Committee Minutes)
7.5.8 2024-033 - Being a By-law to amend Zoning By-law 84-63
Zoning and By-law 2005-109 (Arising out of Report PDS-031-
24)
Municipality Initiated Amendment (Item 10.1.1 of the Planning
and Development Committee Minutes)
Council Agenda
June 24, 2024
Page 4
7.5.9 2024-034 - Being a by-law to authorize the execution of a
Municipal Funding Agreement on the Canada Community-
Building Fund with the Association of Municipalities of Ontario
(Agenda Item 7.4.1 - Report FSD-033-24)
*7.5.10 2024-035 - Being a by-law to close and to authorize the sale of
part of a road allowance (Arising out of Report LGS-027-24)
232
(Item 6.5 of the General Government Committee Minutes)
*7.5.11 2024-036 - Being a by-law to close and to authorize the sale of
part of a road allowance (Arising out of Report LGS-028-24)
233
(Item 6.13 of the General Government Committee Minutes)
8.Items for Separate Discussion
9.Business Arising from Procedural Notice of Motion
10.Unfinished Business
10.1 PDS-020-24 - General Amendment to Zoning By-laws 84-63 and 2005-
109 – Aggregate Extraction Area Refinement (Referred from the May
13, 2024, Planning and Development Committee Meeting)
Link to Report PDS-020-24
10.1.1 Memo-004-24 - Follow up to PDS-020-24 General Amendment
to Zoning By-law 84-63 and 2005-109 – Aggregate Extraction
Area Refinement
*10.1.2 Correspondence from Libby Racansky regarding Report PDS-
020-24 - General Amendment to Zoning By-laws 84-63 and
2005-109 - Aggregate Extraction Area Refinement
234
*10.1.3 Correspondence from Ron Robinson regarding Report PDS-
020-24 - General Amendment to Zoning By-laws 84-63 and
2005-109 - Aggregate Extraction Area Refinement
256
10.2 Being a By-law to amend By-law 84-63, the Comprehensive Zoning By-
law for the Corporation of the Municipality of Clarington
(Arising out of Report PDS-020-024)
10.3 Being a By-law to amend Zoning By-law 2005-109
(Arising out of Report PDS-020-024)
Council Agenda
June 24, 2024
Page 5
11.Confidential Items
12.Confirming By-Law
13.Adjournment
Council Agenda
June 24, 2024
Page 6
From:no-reply@clarington.net
To:ClerksExternalEmail
Subject:New Delegation Request from Hansen
Date:June 17, 2024 12:15:44 PM
EXTERNAL
A new delegation request has been submitted online. Below are the
responses provided:
Subject
Rodenticides report PUB-010-24
Action requested of Council
To adopt staff recommendations to expand the rodenticide free
program
Date of meeting
6/24/2024
Summarize your delegation
I will be briefly speaking to report PUB-010-24 and asking that
council please adopt staff recommendations to expand the rodenticide
free program and set goals for expanding further.
Have you been in contact with staff or a member of Council
regarding your matter of interest?
Yes
Name of the staff member or Councillor.
Rob Farquharson
Will you be attending this meeting in person or online?
Online
First name:
Allison
Single/Last name
Hansen
How to pronounce your name:
Allison Hansen
Page 7
Firm/Organization (if applicable)
Rodenticide Free Ontario
Address
Town/Hamlet
Minden
Postal code
Email address:
Phone number
Do you plan to submit correspondence related to this matter?
Yes
Do you plan to submit an electronic presentation (i.e.
PowerPoint)? If yes, the file must be submitted to the
Municipal Clerk’s Department by 2 p.m. on the Friday prior to
the meeting date.
No
I acknowledge that the Procedural By-law Permits 10 minutes
for delegations.
Yes
[This is an automated email notification -- please do not respond]
Page 8
From:no-reply@clarington.net
To:ClerksExternalEmail
Subject:New Delegation Request from Connell
Date:June 21, 2024 11:15:46 AM
EXTERNAL
A new delegation request has been submitted online. Below are the
responses provided:
Subject
2023 Audited Financial Statements
Action requested of Council
Approval of the 2023 Audited Financial Statements
Date of meeting
6/24/2024
Summarize your delegation
Audit report to Council for the year ended December 31, 2023
Have you been in contact with staff or a member of Council
regarding your matter of interest?
Yes
Name of the staff member or Councillor.
Michelle Pick
Report number (if known)
FSD-034-24
Will you be attending this meeting in person or online?
In person
First name:
Trina
Single/Last name
Connell
How to pronounce your name:
TRINA CONNELL
Page 9
Firm/Organization (if applicable)
BDO Canada LLP
Job title (if applicable)
Partner
Address
Town/Hamlet
Lindsay
Postal code
Email address:
Phone number
Do you plan to submit correspondence related to this matter?
Yes
Do you plan to submit an electronic presentation (i.e.
PowerPoint)? If yes, the file must be submitted to the
Municipal Clerk’s Department by 2 p.m. on the Friday prior to
the meeting date.
Yes
I acknowledge that the Procedural By-law Permits seven
minutes for delegations.
Yes
[This is an automated email notification -- please do not respond]
Page 10
Municipality of Clarington
Audit communication to the Council for the year ended
December 31, 2023
START
Page 11
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To the Council of Municipality of Clarington
We are pleased to provide you with this communication to highlight and explain key issues which we believe to be relevant to the audit of
Municipality of Clarington (the “Municipality”) consolidated financial statements for the year ended December 31, 2023.
The enclosed communication includes our approach to your audit, including: significant risks identified, the nature, extent, timing, and
results of our audit work, and the terms of our engagement. We will also communicate any significant internal control deficie ncies identified
during our audit and confirm our independence.
During the course of our audit, management made certain representations to us—in discussions and in writing. We documented these
representations in the audit working papers.
We look forward to discussing our communication with you. In the meantime, please feel free to contact us if you have any que stions or
concerns.
Yours truly,
BDO Canada LLP
June 24, 2024
For the year ended December 31, 2023
2 | Municipality of Clarington
Page 12
For the year ended December 31, 2023
Table of Contents
BDO’S DIGITAL AUDIT SUITE
APT Next Gen
We use our APT Next Gen software
and documentation tool to save
time, streamline processes, and go
paperless with your audit.
LEARN MORE
DISCOVER THE DIGITAL DIFFERENCE
For the year ended December 31, 2023
3 | Municipality of Clarington
Your dedicated BDO audit team1 4
Auditor's responsibilities2 5
Audit at a glance3 8
Status of the audit4 10
Audit findings5 11
Internal control matters6 13
Adjusted and unadjusted differences7 14
Other required communications8 15
How we audit financial statements9 16
Your audit: Client-centricity in action10 19
BDO’s digital audit suite11 20
Recommended resources12 22
Appendices13 25
Page 13
Back to contents For the year ended December 31, 2023
Audit at a glance
Your dedicated BDO audit team:
Trina Connell, CPA, CA
T: 705-320-0701
E: tconnell@bdo.ca
Matthew Haire, CPA, CA
T: 705-320-0726
E: mhaire@bdo.ca
4 | Municipality of Clarington Page 14
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Auditor’s responsibilities: financial statements
For the year ended December 31, 2023
5 | Municipality of Clarington
We are responsible for forming and expressing an opinion on the consolidated financial statements that have been prepared by
management, with oversight by those charged with governance. The audit of the consolidated financial statements does not rel ieve
management or those charged with governance of their responsibilities. The scope of our work, as confirmed in our engagement letter, is
set out below:
Present significant findings to the Council including key audit and accounting issues, any significant deficiencies in intern al control and
any other significant matters arising from our work.
Provide timely and constructive management letters.This includes deficiencies in internal control identified during our audit.
Consult regarding accounting and reporting matters as requested throughout the year.
Read the other information included in the Municipality of Clarington’s Annual Report to identify any material inconsistencie s with the
audited consolidated financial statements.
Work with management to issue consolidated financial statements in a timely manner.
Identify and assess the risks of material misstatement due to fraud.
Obtain sufficient and appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing
and implementing appropriate responses.
Respond appropriately to fraud or suspected fraud identified during the audit.
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Auditor’s responsibilities: fraud risks
For the year ended December 31, 2023
6 | Municipality of Clarington
We are responsible for planning and performing the audit to obtain reasonable assurance that the consolidated financial statements are free
of material misstatements, whether caused by error or fraud, by:
Identifying and assessing the risks of material misstatement due to fraud;
Obtaining sufficient and appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, throu gh designing
and implementing appropriate responses; and
Responding appropriately to fraud or suspected fraud identified during the audit.
The likelihood of not detecting a material misstatement resulting from fraud is higher than the likelihood of not detecting a material
misstatement resulting from error because fraud may involve collusion as well as sophisticated and carefully organized scheme s designed to
conceal it.
Behind the audit report
Learn how we audit your
financial statements
SEE OUR PROCESS
Page 16
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Auditor’s responsibilities: fraud risks
During the audit, we performed risk assessment procedures and related activities to obtain an understanding of the entity and its
environment, including the Municipality’s internal control, to obtain information for use in identifying the risks of material misstatement
due to fraud and made inquiries regarding:
Management’s assessment of the risk that the consolidated financial statements may be materially misstated due to fraud, including
the nature, extent and frequency of such assessments;
Management’s process for identifying and responding to the risks of fraud in the Municipality, including any specific risks of fraud
that management has identified or that have been brought to its attention, or classes of transactions, account balances, or
disclosures for which a risk of fraud is likely to exist;
Management’s communication, if any, to those charged with governance regarding its processes for identifying and responding t o the
risks of fraud in Municipality of Clarington; and
Management’s communication, if any, to employees regarding its view on business practices and ethical behavior.
We are not aware of any fraud affecting the Municipality. If you are aware of any instances of actual, suspected, or alleged fraud, please
let us know.
For the year ended December 31, 2023
7 | Municipality of Clarington
Page 17
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Audit at a glance
Materiality
We determined materiality to be $2,880,000 for the year ended December 31, 2023.
Misstatements are considered to be material if they could reasonably be expected to influence the decisions of users based on the
consolidated financial statements.
Judgments about materiality are made in light of surrounding circumstances and include an assessment of both quantitative and qualitative
factors and can be affected by the size or nature of a misstatement, or a combination of both.
We communicated all corrected and uncorrected misstatements identified during our audit to the Council, other than those which we
determined to be “clearly trivial."
We encouraged management to correct any misstatements identified throughout the audit process.
Our independence
We have complied with relevant ethical
requirements and are not aware of any
relationships between Municipality of
Clarington and our Firm that may
reasonably be thought to bear on our
independence.
For the year ended December 31, 2023
8 | Municipality of Clarington
Page 18
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Audit at a glance
Using the work of others: Telus Health
In order for us to perform adequate audit procedures on certain financial statement areas, we relied on the work of, and the report
prepared by, Telus Health. Canadian generally accepted auditing standards require us to communicate with the expert. We discussed the
following with Telus Health:
The objective and nature of the audit engagement and how we intended to use the expert's findings and report
Our assessment of the significance and risk aspects of the engagement that affected the expert's work
The requirement to advise us if they have any relationship with Municipality of Clarington which impaired their judgment or objectivity in
the conduct of their engagement
The nature, timing and extent of the expert's work and our planned review of it, possibly including review of their working papers
Confirmation that the assumptions used in their calculations are consistent with those used in the prior periods and with ind ustry
standards
Their obligation to advise BDO Canada LLP of any matters up to the estimated audit report date that may affect their calculat ions and
their report
For the year ended December 31, 2023
9 | Municipality of Clarington
Page 19
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Status of the audit
We have substantially completed our audit of the year ended December 31, 2023 consolidated financial statements , pending completion of
the following items:
Receipt of signed management representation letter
Subsequent events review through to the consolidated financial statements approval date
Approval of consolidated financial statements by the Council
We conducted our audit in accordance with Canadian generally accepted auditing standards. The objective of our audit was to obtain
reasonable, not absolute, assurance about whether the consolidated financial statements are free from material misstatement. See Appendix
A for our draft independent auditor’s report.
For the year ended December 31, 2023
10 | Municipality of Clarington
Page 20
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Audit findings
As part of our ongoing communications with you,we are required to have a discussion on our views about significant qualitative aspects of
the Municipality's accounting practices,including accounting policies,accounting estimates and consolidated financial statements
disclosures.We look forward to exploring these topics in depth and answering your questions.A summary of the key discussion points are
below:
Financial statement areas Risks noted Audit findings
Grant Revenue There is an allocation risk between grant revenue
and deferred revenue since grants are generally
recorded as revenue when funds are received.
Everyday accounting processes do not cover
revenue recognition adjustments. In addition, the
government transfers standard causes a risk of
completeness of grants and existence of deferred
revenue since specific requirements must be met
in order to allow revenues to be deferred.
Funding agreements for grants received were
reviewed to determine whether revenue was
recorded in accordance with the terms of the
agreements. Grants with terms that could require
a deferral of revenue were found to have been
appropriately recognized or deferred in the year.
Tax Revenue The risk relates to the completeness of
supplementary revenues and write-offs since they
are required to be accrued in the year to which
they relate and have to be estimated.
Supplementary revenue and write-off accruals
were tested and analyzed. The estimated accruals
for write-offs and supplementary taxation
revenue were found to be reasonable.
Management Override of
Controls
Management is in the unique position to
perpetrate fraud because of management’s ability
to directly or indirectly manipulate accounting
records and prepare fraudulent consolidated
financial statements by overriding controls that
otherwise appear to be operating effectively.
We reviewed the appropriateness of journal
entries made by staff and reviewed estimates for
any biases and did not note activity indicating
management has overridden controls to meet
their biases.
Overstatement of accruals There is a risk that accruals are overstated due to
management bias to use up department budgets
and/or government use it or lose it funding
We reviewed management accruals and analysed
estimates and reasoning for the accruals. We also
reviewed subsequent expenses to ensure no
accruals were missing.
BDO’S DIGITAL AUDIT SUITE
BDO Global
Portal
We use BDO Global Portal to help
you collaborate with your audit
team in a seamless way—placing
everything you need in one
accessible, secure place.
LEARN MORE
DISCOVER THE
DIGITAL DIFFERENCE
For the year ended December 31, 2023
11 | Municipality of Clarington
Page 21
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Audit findings
Financial statement areas Risks noted Audit findings
Reasonability of deferred revenue There is a risk that general deferred revenue is
being created to decrease revenues and have no
reason to be deferred.
We tested collections for deferred revenue and
uses for each deferred revenue. We also reviewed
the uses of the obligatory reserves to ensure the
uses were allowable under the Municipal Act.
Incomplete recreation fees There is a risk that recreation staff are not
charging fees for usage of facilities or are charging
lower rates.
We vouched a sample of user charges and agreed
the balances to supporting documentation. We
also compared user charges across the last 3 years
and discussed significant changes with
management.
Accuracy of Asset Retirement Obligation (ARO)There is a risk that the municipality does not use
an appropriate cost for determining the
rehabilitation of the ARO and therefore the
liability amount is misstated.
We vouched a sample of assets identified as
retired to the PS 3280 criteria and determine
whether they met the recognition criteria. We
also obtained management’s methodology for
identifying and calculating AROs and traced the
underlying costs to supporting documentation. If a
liability was present valued, it was recalculated.
BDO’S DIGITAL AUDIT SUITE
BDO Global
Portal
We use BDO Global Portal to help
you collaborate with your audit
team in a seamless way—placing
everything you need in one
accessible, secure place.
LEARN MORE
DISCOVER THE
DIGITAL DIFFERENCE
For the year ended December 31, 2023
12 | Municipality of Clarington
Page 22
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Internal control matters
During the audit, we performed the following procedures regarding the
Municipality’s internal control environment:
Documented operating systems to assess the design and implementation of control
activities that were relevant to the audit.
Discussed and considered potential audit risks with management.
We considered the results of these procedures in determining the extent and nature of audit
testing required.
We are required to report to you in writing about any significant
deficiencies in internal control that we have identified during the audit.
A significant deficiency is defined as a deficiency or combination of
deficiencies in internal control that merits the attention of those
charged with governance.
The audit expresses an opinion on the Municipality’s consolidated financial statements.
As a result, it does not cover every aspect of internal controls—only those relevant to
preparing the consolidated financial statements and designing appropriate audit
procedures. This work was not for the purpose of expressing an opinion on the
effectiveness of internal control.
No control deficiencies were noted that, in our opinion, are of significant importance to
discuss.
For the year ended December 31, 2023
13 | Municipality of Clarington
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Adjusted and unadjusted differences
For the year ended December 31, 2023
14 | Municipality of Clarington
Page 24
Description of Misstatement
Identified
Misstatements
Projections of
Identified
Misstatements Estimates Assets Dr(Cr)
Liabilities
Dr(Cr)
Opening R/E
Dr(Cr)Income Dr(Cr)
Difference between cost and market value for
all investments.2,112,182 2,112,182 (2,112,182)
Likely Aggregate Misstatements Before Effect of
Previous Year's Errors and Estimates 2,112,182 --2,112,182 --(2,112,182)
----
2,112,182 --(2,112,182)
Proposed Adjustments
Municipality of Clarington
Summary of Unadjusted Misstatements
December 31, 2023
Details of why no adjustment has been made to the financial statements for the above items:
The market value will be recognized once realized for accounts not adjusted.
Effect of Previous Year's Errors
Likely Aggregate Misstatements
Page 25
Municipality of Clarington 0. 10
Year End: December 31, 2023 Prepared by Detail Rev Gen Rev Quality Rev
Journal Entries
Date: 1/12/1999 To 12/31/2023 4th Level Rev Tax Rev IS Audit Rev Other Rev
Number Date Name Account No Reference Debit Credit Recurrence Misstatement
AJE1 12/31/2023 Obligatory Reserve Funds Earned BDO4 15,014,843.90
AJE1 12/31/2023 RURAL RD RESURF - BAL FWD 110-36-330-83680-6990 15,014,843.90
To reallocate obligatory reserve
revenue - Municipality does not separate out of reserve transfers
AJE2 12/31/2023 Work in process BDO1 16,436,245.00
AJE2 12/31/2023 Fixed Asset Clearing - Capital 110-00-000-70000-1008CW 16,436,245.00
To reclass WIP
31,451,088.90 31,451,088.90
Net Income (Loss)5,848,624.81
6/21/2024
11:23 AM Page 1
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Other required communications
Professional standards require independent auditors to communicate with those charged with governance certain matters in rela tion to an audit. In addition to the points communicated
within this letter, the attached table summarizes these additional required communications.
Issue BDO response
Potential effect on the financial statements of any material risks and exposures, such as
pending litigation, that are required to be disclosed in the financial statements.
Disclosure of potentially material risks and exposures related to pending litigation is
included in the financial statements.
Material uncertainties related to events and conditions that may cast significant doubt
on the Municipality’s ability to continue as a going concern.
No material uncertainties related to events and conditions that may cast significant
doubt on the Municipality's ability to continue as a going concern.
Disagreements with management about matters that, individually or in the aggregate,
could be significant to the Municipality's financial statements or our audit report.There were no disagreements with management.
Matters involving non-compliance with laws and regulations.No matters were identified involving non-compliance with laws and regulations.
Significant related party transactions that are not in the normal course of operations
and which involve significant judgments made by management concerning measurement or
disclosure.
No significant related party transactions to note - all related parties are consolidated
for financial statement purposes.
Management consultation with other accountants about significant auditing and
accounting matters.BDO is not aware of any consultations held by management.
Other Matters No other matters to note.
For the year ended December 31, 2023
15 | Municipality of Clarington
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How we audit financial statements: Our audit process
For the year ended December 31, 2023
16 | Municipality of Clarington
1
SCOPING
Complete a preliminary review to plan the
audit, determine the materiality level, and
define the audit scope
2
IDENTIFY AND ASSESS RISK
Focus on those areas of financial statements
that contain potential material
misstatements as a consequence of the risks
you face
3
DESIGN AUDIT PROCESS
Design an appropriate audit strategy to
obtain sufficient assurance and enable us to
report on the financial statements
4
OBTAIN AUDIT EVIDENCE
Perform audit procedures while maintaining
appropriate degree of professional
skepticism, to conclude whether or not the
financial statements are presented fairly
5
FORM OPINION
Evaluate whether we have enough evidence
to conclude that the financial statements
are free from material misstatement, and
consider the effect of any potential
misstatements found
6
COMMUNICATION
Communicate our opinion and details of
matters on which we are required to
communicate
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How the firm’s system of quality management（SoQM) supports
the consistent performance of quality audit engagements
For the year ended December 31, 2023
Standard for Audit Quality
CSQM 1
The quality of an audit depends
not only on the people conducting
it—but also on the systems
underpinning it. These new rules
up the ante for your audit quality.
The firm is committed to maintaining high standards of audit quality that meet stakeholders’ expectations and serve the public
interest. We foster a culture where audit quality is at the center of our strategy and priorities. All partners and staff are
accountable for performing quality engagements and upholding professional ethics, values, and attitudes.
The firm invested significant time and resources to establish and operate a SoQM that complies with the requirements set out
in Canadian Standard on Quality Management 1 – Quality Management for Firms that Perform Audits or Reviews of Financial
Statements, or Other Assurance or Related Services Engagements (CSQM 1) as issued by the Auditing and Assurance Standards
Board (AASB). The SoQM ensures the firm and its personnel meet professional standards, legal and regulatory requirements,
and conduct engagements accordingly, with reports issued appropriately for the circumstances.
Taken together our system of quality management supports consistent performance of audit engagements by focusing on eight
components that operate in an iterative and integrated manner. These include:
17 | Municipality of Clarington
1 Firm risk assessment process
2 Governance and leadership
3 Relevant ethical requirements
4 Acceptance and continuance
5 Engagement performance
6 Resources
Information and communication7
8 Monitoring and remediation process
Page 29
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OBJECTIVESWe established the quality
objectives required by CSQM1
in the core components of our
SoQM and any additional
quality objectives as
appropriate.QUALITY RISKSWe identified the quality risks
that may adversely affect
achieving these objectives.
These consider the nature and
circumstances of the firm and
the engagements it performs
and the conditions, events or
circumstances that may
impact its SoQM.RESPONSESWe designed and implemented
appropriate responses
(policies, procedures and
controls) to mitigate the
assessed quality risks to an
acceptable level.
For the year ended December 31, 2023
In establishing and continuously improving our firm’s SoQM, we carried out the following for each of the SoQM components:
MONITORING
We monitor the design, implementation and operating effectiveness of the firm’s SoQM to identify areas for improvement.
Root cause analysis is performed on deficiencies identified and remedial actions are implemented on a timely basis. This
robust monitoring and remediation process is important for continuous improvement in quality processes.
On at least an annual basis the firm evaluates whether these deficiencies have a severe and/or pervasive impact on the
achievement of the quality objectives in the SoQM.
Our annual SoQM
evaluation involves
reviewing information
about the system's
design, implementation,
and operation through
monitoring activities. It
includes testing
response effectiveness,
reviewing findings from
inspections, and other
relevant SoQM
information. Using
professional judgment,
we assess whether
identified findings
represent deficiencies in
the SoQM, investigating
their root causes and
evaluating their severity
and pervasiveness.
Evaluating SoQM:
We identify emerging developments and changes in the circumstances of the firm or its engagements and adapt the SoQM to
respond to such changes.
18 | Municipality of Clarington
Establishing and improving the firm’s SoQM
Page 30
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Our audit approach: Responsiveness in action
For the year ended December 31, 2023
Our firm is deliberately structured to allow one partner to every six staff members. This means easy access to senior staff a nd the lead
partner throughout your audit. It also helps our team gain a better understanding of your organization.
Our audit process differs from the typical audit in our use of in-field reviews. The benefit of these in-field reviews is that final decision-
makers are on site ensuring issues are resolved and files closed quickly.
We offer clients the full-service expertise of a national firm. Yet we maintain a local community focus. The comprehensive range of
services we deliver is complemented by a deep industry knowledge gained from over 100 years of working within local communiti es.
OUR AUDIT
APPROACH
SUPPORTS
CONSISTENCY
Drives consistency and quality in audit execution throughout BDO,
enabling us to be responsive to your size and location needs
A DIGITAL APPROACH
We promote a paperless audit where we perform and document
our audit and exchange information with you and your team using
technology
EXCEPTIONAL DELIVERY
Using our highly trained teams, underpinned by an exceptionally
intuitive audit methodology, to enable timely and efficient delivery
of your audit
Discover how we’re accelerating
audit quality
Audit Quality Report
We collected our core beliefs around
audit quality, the very practical steps
we take to sustain it, and the progress
we have made to accelerate its quest.
Follow our progress
19 | Municipality of Clarington
Page 31
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BDO’s digital audit suite
For the year ended December 31, 2023
Our digital audit suite of technologies enables our engagement teams to conduct consistent risk-based audits, both domestically and internationally,with maximum efficiency and minimal
disruption to our clients’ operations and people.
APT Next Gen
Our audit software and documentation tool, APT, is an integral part of our
audit methodology. Our professionals engage APT to devise and perform
appropriate, risk-based audit procedures and testing based on applicable
Canadian Auditing Standards (CASs), as well as to factor in engagement and
industry-specific objectives and circumstances.
APT enables us to deliver an audit that fits your organization—whether
large or small; complex or basic.
This sophisticated tool also amplifies two key attributes of our audits:
consistency and quality. The quality framework that we developed
measures our audit performance with hard quality indicators and reflects
our indispensable culture for quality. To see our audit quality and
consistency in action, look no further than how our teams share best audit
practices for continuous improvement.
Through a strategic alliance with Microsoft and the introduction of new
technology, this global, cloud-based application can now streamline and
focus the audit process in even more ways for BDO professionals and their
clients.
20 | Municipality of Clarington
Page 32
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BDO Global Portal
For the year ended December 31, 2023
BDO Global Portal transforms and enhances your digital experience with your BDO advisors. Available at any time, Portal enabl es you to access all services, tools, apps, and information and
to collaborate with your advisors in a seamless way through a flexible, appealing, and secure environment.
SECURE DOCUMENT SHARING
BDO Global Portal allows BDO and the clients to collaborate securely through
features like multi-factor authentication, DocuSign, data storage encryption,
secure document exchange, and audit logging.
ONE PLATFORM, CUSTOMER AT THE CENTRE
BDO Global Portal is a customer-centric solution that reflects
your needs through quarterly platform releases.
SEAMLESS AND INTEGRATED EXPERIENCE
BDO Global Portal is an open platform enabling firms to integrate local
applications and languages. This creates a seamless and tailored experience.
24/7 ACCESS TO BDO SERVICES
BDO Global Portal provides 24/7 access to BDO services, modern tools,
and apps as well as insights tailored to your industry and business.
ENHANCE COLLABORATION
BDO Global Portal offers a real time collaboration space for
BDO and its clients, including project, task and team
management.
NOTIFICATIONS
Within the BDO Global Portal you can set the interval for when and
which notifications you want to receive about the changes in the BDO
Global Portal.21 | Municipality of Clarington
Page 33
Back to contents
Recommended Resource
For the year ended December 31, 2023
Staying in the know with knowledge and perspective
22 | Municipality of Clarington
Key changes to financial
reporting
When the rules of reporting change, you
may need to fine-tune how to present
financial statements and govern the
organization.
ACCESS OUR
KNOWLEDGE CENTRE
The latest tax pointers
Corporate. Commodity. Transfer pricing.
International tax. Government
programs. Together they add up to
immense differences on the
organization’s bottom line. Our tax
collection keeps you current.
STAY ON TOP OF TAXES
Trending topics
As a community of advisors with the best
interests of our clients in mind, we keep
our ear to the ground to bring insights
and perspectives related to key business
trends to you.
Asset Retirement Obligations
(ARO): A Practical Approach to
Section PS 3280
This publication will walk through a
practical approach to applying Section PS
3280 including: identification,
recognition and measurement of an
obligation, and the different options
available to entities on transition.
EXPLORE NOW READ ARTICLE
Page 34
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Spotlight on ESG
For the year ended December 31, 2023
23 | Municipality of Clarington
Transformative world events—an international health crisis, social movements,
shareholder and investor values, global supply chains, energy transition, smart cities,
and sustainable finance—are transforming Canadian business.
Standards and regulations are rapidly changing to reflect the goals of all of your
stakeholders. Organizations, investors, and customers are embracing environmental,
social, and governance (ESG) considerations as important measures of success. Non -
financial and financial information is becoming more interconnected.
ESG Insights
Sector insights at your convenience
EXPLORE NOW
Page 35
Back to contents
Spotlight on public sector
For the year ended December 31, 2023
24 | Municipality of Clarington
Industry insights to shape your business
At BDO, we help governments create efficient ways of working to achieve better outcomes
for their citizens and public servants. From technology-based solutions to program
development, advisory and audit, our team can guide you through critical strategic decisions
to ensure you deliver on your vision, goals, and accountability expectations.
Public sector Insights
Resources to support your business
EXPLORE NOW
Page 36
Back to contents
Appendices
Appendix A: Independent auditor’s report
Appendix B: Representation letter
Appendix C: Independence letter
For the year ended December 31, 2023
25 | Municipality of Clarington
Page 37
Back to contents For the year ended December 31, 2023
Appendix A: Independent auditor’s report
26 | Municipality of Clarington
Page 38
Independent Auditor’s Report
To the Members of Council of the Corporation of the Municipality of Clarington
Opinion
We have audited the consolidated financial statements of the Corporation of the Municipality of
Clarington and its entities (the Group), which comprise the consolidated statement of financial position
as at December 31, 2023, and the consolidated statement of operations, the consolidated statement of
change in net financial assets and the consolidated statement of cash flows for the year then ended,
and notes to the consolidated financial statements, including a summary of significant accounting
policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material
respects, the consolidated financial position of the Group as at December 31, 2023, and its consolidated
results of operations, its consolidated change in net financial assets, and its consolidated cash flows for
the year then ended in accordance with Canadian public sector accounting standards.
Basis for Opinion
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 Consolidated Financial Statements section of our report. We are independent of the Group in
accordance with the ethical requirements that are relevant to our audit of the consolidated 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 opinion.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial
Statements
Management is responsible for the preparation and fair presentation of the consolidated financial
statements in accordance with Canadian public sector accounting standards, and for such internal control
as management determines is necessary to enable the preparation of consolidated financial statements
that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Group’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 Group or
to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.Draft - Subject to revisionPage 39
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated 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 consolidated 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 consolidated 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 Group’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 Group’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 consolidated 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 Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial
statements, including the disclosures, and whether the consolidated financial statements
represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the entities
or business activities within the Group to express an opinion on the consolidated financial
statements. We are responsible for the direction, supervision and performance of the group
audit. We remain solely responsible for our audit opinion.
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.
Chartered Professional Accountants, Licensed Public Accountants
Lindsay, OntarioDraft - Subject to revisionPage 40
Back to contents For the year ended December 31, 2023
27 | Municipality of Clarington
Appendix B: Representation letter
Page 41
The Corporation of the Municipality of Clarington
40 Temperance Street
Bowmanville, ON
L1C 3A6
1
June 24, 2024
BDO Canada LLP
Chartered Professional Accountants
165 Kent Street West
P.O. Box 358
Lindsay Ontario
K9V 4S3
This representation letter is provided in connection with your audit of the financial statements of The
Corporation of the Municipality of Clarington for the year ended December 31, 2023, for the purpose of
expressing an opinion as to whether the financial statements are presented fairly, in all material
respects, in accordance with Canadian Public Sector Accounting Standards.
We confirm that to the best of our knowledge and belief, having made such inquiries as we considered
necessary for the purpose of appropriately informing ourselves:
Financial Statements
We have fulfilled our responsibilities, as set out in the terms of the audit engagement dated October
23, 2023, for the preparation of the financial statements in accordance with Canadian Public Sector
Accounting Standards; in particular, the financial statements are fairly presented in accordance
therewith.
The methods, significant assumptions, and data used in making accounting estimates and their
related disclosures are appropriate to achieve recognition, measurement and/or disclosure that
are reasonable in accordance with Canadian Public Sector Accounting Standards.
Related party relationships and transactions have been appropriately accounted for and disclosed
in accordance with the requirements of Canadian Public Sector Accounting Standards.
All events subsequent to the date of the financial statements and for which Canadian Public
Sector Accounting Standards require adjustment or disclosure have been adjusted or disclosed.
The financial statements of the entity use appropriate accounting policies that have been
properly disclosed and consistently applied.
The effects of uncorrected misstatements are immaterial, both individually and in the aggregate,
to the financial statements as a whole. No material unadjusted misstatements were identified.
We have reviewed and approved all journal entries recommended by the practitioners during the
audit. A list of the journal entries is attached to the representation letter.
Information Provided
We have provided you with:
access to all information of which we are aware that is relevant to the preparation of the
financial statements, such as records, documentation and other matters;
additional information that you have requested from us for the purpose of the audit; and
unrestricted access to persons within the entity from whom you determined it necessary to
obtain audit evidence.
Page 42
2
We are responsible for the design, implementation and maintenance of internal controls to
prevent, detect and correct fraud and error, and have communicated to you all deficiencies in
internal control of which we are aware.
All transactions have been recorded in the accounting records and are reflected in the financial
statements.
We have disclosed to you all known instances of non-compliance or suspected non-compliance
with laws and regulations whose effects should be considered when preparing the financial
statements.
We have disclosed to you the identity of the entity’s related parties and all the related party
relationships and transactions of which we are aware.
Fraud and Error
We have disclosed to you the results of our assessment of the risk that the financial statements
may be materially misstated as a result of fraud.
We have disclosed to you all information in relation to fraud or suspected fraud that we are
aware of and that affects the entity and involves:
management;
employees who have significant roles in internal control; or
others where the fraud could have a material effect on the financial statements.
We have disclosed to you all information in relation to allegations of fraud, or suspected fraud,
affecting the entity’s financial statements communicated by employees, former employees,
analysts, regulators, or others.
General Representations
Where the value of any asset has been impaired, an appropriate provision has been made in the
financial statements or has otherwise been disclosed to you.
We have provided you with significant assumptions that in our opinion are reasonable and
appropriately reflect our intent and ability to carry out specific courses of action on behalf of
the entity when relevant to the use of fair value measurements or disclosures in the financial
statements.
We confirm that there are no derivatives or off-balance sheet financial instruments held at year
end that have not been properly recorded or disclosed in the financial statements.
Except as disclosed in the financial statements, there have been no changes to title, control over
assets, liens or assets pledged as security for liabilities or collateral.
The entity has complied with all provisions in its agreements related to debt and there were no
defaults in principal or interest, or in the covenants and conditions contained in such
agreements.
There have been no plans or intentions that may materially affect the recognition,
measurement, presentation or disclosure of assets and liabilities (actual and contingent).
Page 43
3
The nature of all material uncertainties have been appropriately measured and disclosed in the
financial statements, including all estimates where it is reasonably possible that the estimate
will change in the near term and the effect of the change could be material to the financial
statements.
There were no direct contingencies or provisions (including those associated with guarantees or
indemnification provisions), unusual contractual obligations nor any substantial commitments,
whether oral or written, other than in the ordinary course of business, which would materially
affect the financial statements or financial position of the entity, except as disclosed in the
financial statements.
Other Representations Where the Situation Exists
We have informed you of all known actual or possible litigation and claims, whether or not they
have been discussed with legal counsel. When applicable, these litigation and claims have been
accounted for and disclosed in the financial statements.
The financial statements and any other information in the annual report provided to you prior to
the date of this representation letter are consistent with one another, and there is no material
misstatement of the other information. We have provided you with the final version of the
documents comprising the annual report.
We will provide to you, when available and prior to issuance by the entity, the final version of
the documents comprising the annual report.
We are not aware of any contaminated sites within the municipality that would have an impact
on the financial statements
Yours truly,
_____________________________________ _______________________________________
Signature Position
_____________________________________ _______________________________________
Signature Position
Page 44
Back to contents For the year ended December 31, 2023
28 | Municipality of Clarington
Appendix C: Independence letter
Page 45
Page 1 of 1
BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by g uarantee, and forms part of the
international BDO network of independent member firms.
Tel: (705) 324-3579
Fax: 705-324-0774
Toll-free: 1-800-955-1509
BDO Canada LLP
165 Kent Street West
P.O. Box 358
Lindsay, Ontario
K9V 4S3
June 24, 2024
Members of the Council
Municipality of Clarington
Dear Members of the Council:
We have been engaged to audit the consolidated financial statements of Municipality of
Clarington (the “Municipality”) for the year ended December 31, 2023.
Canadian generally accepted auditing standards require that we communicate at least annually
with you regarding all relationships between the Municipality and our Firm that, in our
professional judgment, may reasonably be thought to bear on our independence.
In determining which relationships to report, the standards require us to consider independence
rules and interpretations of the CPA profession and relevant legislation.
We have prepared the following comments to facilitate our discussion with you regarding
independence matters arising since June 19, 2023, the date of our last letter.
We are not aware of any relationships between the Municipality and us that, in our professional
judgment, may reasonably be thought to have influenced our independence.
This letter is intended solely for the use of the Council, management and those charged with
governance of the Municipality and should not be used for any other purpose.
Yours truly,
Chartered Professional Accountants, Licensed Public Accountants
Page 46
If this information is required in an alternate format, please contact the Accessibility
Co-ordinator at 905-623-3379 ext. 2131
Council Minutes
Date:
Time:
Location:
May 27, 2024
6:30 p.m.
Council Chambers
Municipal Administrative Centre
40 Temperance Street, 2nd Floor
Bowmanville, Ontario
Members Present: Mayor A. Foster, Councillor G. Anderson, Councillor S. Elhajjeh,
Councillor L. Rang, Councillor C. Traill, Councillor W. Woo,
Councillor M. Zwart
Staff Present: M. Dempster until 8:45 p.m, R. Maciver, T. Pinn, L. Reck until 8:45
p.m., C. Salazar, J. Gallagher, M. Chambers
Other Staff Present: J. O'Meara, L. Patenaude until 8:30 p.m., M. Westover
_____________________________________________________________________
1. Call to Order
Mayor Foster called the meeting to order at 6:30 p.m.
2. Moment of Reflection
Councillor Anderson led the meeting in a moment of reflection.
3. Land Acknowledgement Statement
Councillor Anderson recited the Land Acknowledgement Statement.
4. Declaration of Interest
There were no disclosures of interest stated at this meeting.
5. Announcements
Members of Council announced upcoming community events and matters of
community interest.
Page 47
May 27, 2024
Council Minutes
2
6. Presentations / Delegations
6.1 4.5 Bowmanville Cub Scouts - Update to Council on recent Cub Scout Activity
in the Community
The 4.5 Bowmanville Cub Scouts were present to update Council on recent Cub
Scout Activity in the community. Rob Maciver, Section Leader, explained that the
Cub Scouts were here to learn about local government and that some of the Cub
Scouts were speaking on behalf of the group. Jordan noted that they help the
community whenever they can, Sebastian explained they try to help the
environment by doing activities such as planting trees, Everett noted that they Cub
Scouts help organize and participate in community events, and James explained
that they collect donations and volunteer for several charities. Jordan concluded by
thanking the Mayor and Members of Council for allowing them to speak. Mayor
Foster presented certificated to the Cub Scouts thanking them for their service to
the community.
6.2 Regional Chair Henry - Region of Durham Annual Update
Regional Chair Henry, Regional Municipality of Durham, was present to provide the
Region of Durham Annual Update. Chair Henry thanked the Mayor and Regional
Councillor Anderson and Regional Councillor Woo for their contribution and work
with the various Regional Boards and Committees. Using an electronic
presentation, Chair Henry noted that this is a milestone year as the Region of
Durham is celebrating 50 years. Chair Henry outlined the various activities to
celebrate the event and noted details can be found at www.durham.ca/50years.
Chair Henry highlighted the four key areas that stand out in the Region of Durham
which includes, growth within the Region of Durham and Clarington, safe and
healthy communities and reliable services, mobility and transit, and innovation
which includes 2023-2027 Ready Set Future, A place Blueprint for Durham. Chair
Henry highlighted several initiatives to support these four key areas. Chair Henry
concluded by thanking the Members of Council and answered questions.
Resolution # C-050-24
Moved by Councillor Anderson
Seconded by Councillor Rang
That the presentation of Regional Chair Henry, regarding the Region of Durham
Annual Update, be received with thanks.
Carried
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May 27, 2024
Council Minutes
3
6.3 Ramesh Jagannathan, Commissioner of Works, and Andrew Evans, Director
of Waste Management Services, Regional Municipality of Durham - Update on
Durham Region's Transition to Extended Producer Responsibility and
Organics Program Changes
Ramesh Jagannathan, Commissioner of Works, and Andrew E vans, Director of
Waste Management Services, Regional Municipality of Durham were present via
electronic means regarding an update on Durham Region's Transition to Extended
Producer Responsibility and Organics Program Changes. Using an electronic
presentation R. Jagannathan explained they were present to provide an update on
two key Waste Management Program changes. A. Evans provided details on this
program, explained the blue box regulations (Ontario Regulation 391/21) and
highlighted the responsibilities that are being transferred to the producers. Andrew
reviewed the current responsibilities, the changes after July 1, 2024, and
highlighted what the producers' responsibilities will be after that date. A. Evans
explained what the eligible sources will be and reviewed the enhanced programs.
Andrew highlighted the transition communications to the residents. Andrew
provided an overview of the advanced green bin and explained the promotion of
information to the residents. They thanked, and answered questions from, the
Members of Council.
Resolution # C-051-24
Moved by Councillor Woo
Seconded by Councillor Elhajjeh
That the presentation of Ramesh Jagannathan, Commissioner of Works, and
Andrew Evans, Director of Waste Management Services, Regional Municipality of
Durham, regarding and update on Durham Region's Transition to Extended
Producer Responsibility and Organics Program Changes, be received with thanks.
Carried
Recess
Resolution # C-052-24
Moved by Councillor Woo
Seconded by Councillor Rang
That the Council recess for 10 minutes.
Carried
The meeting reconvened at 8:32 p.m. with Mayor Foster in the Chair.
Page 49
May 27, 2024
Council Minutes
4
6.4 Bob Schickedanz, Far Sight Homes, Jessica Tarr, Gordin and Tarr, David
Bronskill, Goodmans, regarding Report LGS-024-24 - Far Sight Investments -
Acquisition of Former Bowmanville Zoo Property
Bob Schickedanz, Far Sight Homes and David Bronskill, Goodmans, were present
regarding Report LGS-024-24 - Far Sight Investments - Acquisition of Former
Bowmanville Zoo Property. With the use of an electronic presentation Bob
Schickedanz provided some background on the agreement pertaining to the former
Bowmanville Zoo Property. David Bronskill provided background on the draft plan of
subdivision which was approved in September 2010, and added that following the
approval. engineering reports and site alteration approvals were completed. David
explained that, in late 2017, there were discussions with the Municipality regarding
purchasing the former zoo lands and that this land would come to into municipal
ownership. D. Bronskill referred to excerpts from the sale of land for this property to
be purchased and stated that, at no time, was any additional cash in lieu of
parkland payment required. David added that, if this was a requirement, the deal
would not have happened, and as a result the land would not be publicly owned. D.
Bronskill explained that the deal went forward and reviewed what land would be
dedicated to the municipality with no additional cost. David referred to the draft site
plan amendment in 2018 which included additional land. D. Bronskill added that a
staff report was approved in 2018 and it did not indicate any additional cash in lieu
of parkland. David referred to Section 11.3 and 11.6 of the 2018 staff report where
staff recognized that there is a deficit of parkland being proposed but that the
overall benefits compensated for this parkland deficit. D. Bronskill referred to emails
from Clarington staff confirming that the requirements for parkland have been met.
David stated that this park will be a great addition to the community but should not
come with the condition of a requirement of more cash in lieu of parkland. D.
Bronskill requested that the draft plan of subdivision approval from 2018 be
recognized and, if it is not, they will be forwarded to appeal to the Ontario Land
Tribunal and explore other options to be compensated. David Bronskill concluded
by thanking the Members of Council and answered questions.
Suspend the Rules
Resolution # C-053-24
Moved by Councillor Woo
Seconded by Councillor Traill
That the Rules of Procedure be suspended to allow Members of Council to ask
questions regarding the delegation of Bob Schickedanz, Far Sight Homes and
David Bronskill, Goodmans, for a second time.
Carried
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May 27, 2024
Council Minutes
5
Alter the Agenda
Resolution # C-054-24
Moved by Councillor Traill
Seconded by Councillor Elhajjeh
That the Agenda be altered to consider Report LGS -024-24 - Far Sight Investments
- Acquisition of Former Bowmanville Zoo Property, at this time.
Carried
11.1 Report LGS-024-24 - Far Sight Investments - Acquisition of Former
Bowmanville Zoo Property
Closed Session
Resolution # C-055-24
Moved by Councillor Traill
Seconded by Councillor Anderson
That, in accordance with Section 239 (2) of the Municipal Act, 2001, as amended,
the meeting be closed for the purpose of discussing a matter that deals with:
litigation or potential litigation, including matters before administrative
tribunals, affecting the municipality or local board; and
advice that is subject to solicitor-client privilege, including communications
necessary for that purpose.
Carried
Rise and Report
The meeting resumed in open session at 10:57 p.m.
Mayor Foster advised that one item was discussed in “closed” session in
accordance with Section 239(2) of the Municipal Act, 2001, three resolutions were
passed on a procedural matter and one resolution was passed to provide direction
to staff.
Suspend the Rules
Resolution # C-056-24
Moved by Councillor Woo
Seconded by Councillor Traill
That the Rules of Procedure be suspended to extend the meeting to 11:15 p.m.
Carried
Page 51
May 27, 2024
Council Minutes
6
7. Consent Agenda
7.1 Council and Standing Committee Minutes
Resolution # C-057-24
Moved by Councillor Elhajjeh
Seconded by Councillor Woo
That all Items listed in 7.1, be approved on consent with the exception of Item 7.1.2.
Carried
7.1.1 Minutes of the Regular Council meeting dated April 22, 2024
7.1.3 Minutes from the Planning and Development Committee Meeting dated May
13, 2024
7.1.3.1 Correspondence from Linda Gasser and Wendy Bracken regarding Item
5.6 - Delegation by Linda Gasser, Regarding Proposal to Increase
Durham York Energy Centre Throughput to 160,000 Tonnes Per Year
7.1.3.2 Correspondence from Steven Cooke, Chair, and Tenzin Shomar, Vice-
Chair, Clarington Public Library Board regarding Item 6.3 - PDS-018-24 -
Intent to Pursue Heritage Designation for the Property: 127 Church
Street North, Orono
7.1.2 Minutes from the General Government Committee Meeting dated May 6, 2024
Resolution # C-058-24
Moved by Councillor Elhajjeh
Seconded by Councillor Woo
That all the Items in 7.1.2, be approved, on consent with the exception of Item 7.1
of the Minutes of the May 6, 2024, General Government Committee.
Carried
Item 7.1 - LGS-017-24 - Appointments to the Accessibility Advisory
Committee, Newcastle Hall Board, Orono Business Improvement Area, and
Samuel Wilmot Nature Area Management Advisory Committee
Resolution # C-059-24
Moved by Councillor Traill
Seconded by Councillor Woo
That Report LGS-017-24, and any related delegations or communication items, be
received;
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7
That the resignation of Samantha Hansen, from the Samuel Wilmot Nature Area
Management Advisory Committee, Diana Stephenson, from the Orono Business
Improvement Area, and John Bate from the Committee of Adjustment Committee,
be received with thanks;
That Heather Maitland be appointed to the Orono Business Improvement Area until
December 31, 2026, or until a successor is appointed;
That the Committee consider the applications for appointments to the Accessibility
Advisory Committee, Newcastle Hall Board, Samuel Wilmot Nature Area
Management Advisory Committee, and Committee of Adjustment, and that the vote
be conducted to appoint the citizen representatives, in accordance with the
Appointment to Boards and Committees Policy; and
That all interested parties listed in Report LGS-017-24 and any delegations be
advised of Council’s decision.
Carried
Accessibility Advisory Committee
That Allison Speight and Barbara Henn be appointed to the Accessibility Advisory
Committee for a term ending December 31, 2026, or until a successor is appointed.
Samuel Wilmot Nature Area Management Advisory Committee
That Kayla Stephens and Meg Vandenbrink be appointed to the Samuel Wilmot
Nature Area Management Advisory Committee for a term ending December 31,
2026, or until a successor is appointed.
Newcastle Village Community Hall Board
That Vincent Wong be appointed to the Newcastle Village Community Hall Board
for a term ending December 31, 2024, or until a successor is appointed.
Committee of Adjustment
That Wendy Partner be appointed to the Committee of Adjustment for a term ending
December 31, 2026, or until a successor is appointed.
7.2 Advisory Committee and Local Board Minutes
Resolution # C-060-24
Moved by Councillor Woo
Seconded by Councillor Rang
That all Items listed in 7.2, be approved on consent.
Carried
7.2.1 Minutes of the Newcastle Community Hall Board dated February 20 and
March 19, 2024
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8
7.2.2 Minutes of the Clarington Accessibility Advisory Committee meeting dated
March 27 and April 24, 2024
7.2.3 Minutes of the Newcastle Memorial Arena Board meeting dated April 9 and
May 14, 2024
7.2.4 Minutes of the Bowmanville Santa Claus Parade Committee meeting dated
April 10, 2024
7.2.5 Minutes of the Clarington Diversity Advisory Committee meeting dated April
11, 2024
7.2.6 Minutes of the Clarington Heritage Committee meeting dated April 16, 2024
7.2.7 Minutes of the Tyrone Community Hall Board dated April 17 and May 15, 2024
7.2.8 Minutes of the Samuel Wilmot Nature Area Management Advisory Committee
meeting dated April 16, 2024
7.2.9 Minutes of the Clarington Agricultural Advisory Committee meeting dated
May 9, 2024
7.3 Communications
7.4 Staff Reports and Staff Memos
7.5 By-laws
Resolution # C-061-24
Moved by Councillor Elhajjeh
Seconded by Councillor Rang
That leave be granted to introduce By-laws 2024-021 to 2024-024; and
That the said by-laws be approved.
Carried
7.5.1 2024-021- Being a by-law to amend the Procedural By-law 2023-033
7.5.2 2024-022 - Being a by-law to require a payment of fee for services
7.5.3 2024-023 -Being a By-law to establish, lay out and dedicate certain lands as
public highways in Clarington, to assume certain streets within the
Municipality as public highways and to name them
7.5.4 2024-024 - Being a by-law to amend by-law 2009-123, the Sign By-law for the
Corporation of the Municipality of Clarington
8. Items for Separate Discussion
9. Business Arising from Procedural Notice of Motion
10. Unfinished Business
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9
11. Confidential Items
Considered earlier in the meeting immediately following the
Delegation/Presentation section of the agenda.
12. Confirming By-Law
Resolution # C-062-24
Moved by Councillor Zwart
Seconded by Councillor Woo
That leave be granted to introduce By-law 2024-025, being a by-law to confirm the
proceedings of the Council of the Municipality of Clarington at a regular meeting
held on the 27th day of May, 2024; and
That the said by-law be approved.
Carried
13. Adjournment
Resolution # C-063-24
Moved by Councillor Woo
Seconded by Councillor Elhajjeh
That the meeting adjourn a 11:16 p.m.
Carried
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1
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Co-ordinator at 905-623-3379 ext. 2131
General Government Committee
Minutes
Date:
Time:
Location:
June 3, 2024
9:30 a.m.
Council Chambers, 2nd Floor
Municipal Administrative Centre
40 Temperance Street
Bowmanville, Ontario
Members Present: Mayor A. Foster, Councillor G. Anderson, Councillor S. Elhajjeh,
Councillor L. Rang, Councillor C. Traill, Councillor M. Zwart
Regrets: Councillor W. Woo
Staff Present: J. Newman, L. Turcotte, R. Maciver, T. Pinn, L. Reck, L. Backus,
P. Davidson
Other Staff Present: M. Westover
_____________________________________________________________________
1. Call to Order
Councillor Traill called the meeting to order at 9:33 a.m.
2. Land Acknowledgement Statement
Councillor Elhajjeh led the meeting in the Land Acknowledgement Statement.
3. Declaration of Interest
There were no disclosures of interest stated at this meeting.
4. Announcements
Members of Committee announced upcoming community events and matters of
community interest.
5. Presentations/Delegations
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2
Suspend the Rules
Resolution # GG-089-24
Moved by Councillor Anderson
Seconded by Councillor Elhajjeh
That the Rules of Procedure be suspended to add a Delegation by Pankaj
Panchal, Unity in Diversity, and Jay Sharma, Regarding a Proposal for
Establishing a Cricket Ground in Bowmanville, to the Agenda.
Carried
5.1 Presentation by Cynthia Davis, President and CEO, Lakeridge Health,
Regarding 2023/2024 Lakeridge Health Update
Cynthia Davis, President and CEO, Lakeridge Health, was present regarding
2023/2024 Lakeridge Health Update. Cynthia provided an overview of the
2024/2025 annual priorities and the Bowmanville Hospital redevelopment. C.
Davis outlined the capital planning projects and noted the Da Vinci Surgical
Robot had its first operation April 4, 2024. Cynthia provided an overview of their
new Inclusion, Diversity, Equity, Accessibility, and Anti-Racism multi-year action
plan and how they are coordinating and integrating mental health and addiction
services. C. Davis explained they are increasing access to primary care through
Queen's-Lakeridge Health MD Family Medicine Program. Cynthia stated that
their annual general meeting takes place on June 13, 2024, and answered
questions from Members of Committee.
Resolution # GG-090-24
Moved by Councillor Anderson
Seconded by Councillor Rang
That the Presentation of Cynthia Davis, President and CEO, Lakeridge Health,
regarding 2023/2024 Lakeridge Health Update, be received with thanks.
Carried
5.2 Presentation by Anthony Pezzetti, Deputy General Manager, Operations,
and Nicole Lysaght, Manager, Policy and Planning, Durham Region Transit,
Regarding Durham Region Transit Service Update
Anthony Pezzetti, Deputy General Manager, Operations, and Nicole Lysaght,
Manager, Policy and Planning, Durham Region Transit, were present regardi ng
Durham Region Transit Service Update. Using an electronic presentation, Nicole
provided an overview of the On Demand service and the Courtice, Bowmanville,
Newcastle/Orono scheduled services. N. Lysaght outlined the weekday ridership
in Clarington and the 2024 budget. Nicole explained the service growth plan in
Clarington, service reinstatement, and supporting infrastructure for every bus
stop. Nicole and Anthony answered questions from Members of Committee.
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Resolution # GG-091-24
Moved by Councillor Anderson
Seconded by Councillor Rang
That the Presentation by Anthony Pezzetti, Deputy General Manager,
Operations, and Nicole Lysaght, Manager, Policy and Planning, Durham Region
Transit, Regarding Durham Region Transit Service Update, be received with
thanks.
Carried
Recess
Resolution # GG-092-24
Moved by Mayor Foster
Seconded by Councillor Rang
That the Committee recess for 5 minutes.
Carried
The meeting reconvened at 10:43 a.m. with Mayor Foster in the Chair.
5.3 Delegation by Milton Dakin, President, Canadian Foresters Project
(Eastern) Group, Regarding a Request to Reduce Municipal Taxes
Milton Dakin, President, Canadian Foresters Project (Eastern) Group, was
present regarding a Request to Reduce Municipal Taxes. Milton provided an
overview of the group's expenses and expressed concerns relating to increased
property tax. Milton stated that they are a not-for-profit, charitable organization
and have 61 units, with 31 subsidized. M. Dakin explained the subsidy started
with CMHC and ended with Durham Region, who had full control of their
operation. Milton added that they now subsidize on their own except for 12 units
that are still subsidized by Durham Region. M. Dakin explained that the group
always made a profit which would be put into their building reserve fund. Milton
added that no one makes a profit other than paying employees who have health
benefits and pension plans. M. Dakin stated that the windows need repair which
will be paid through their building reserve fund.
Councillor Traill returned and chaired this portion of the meeting.
Resolution # GG-093-24
Moved by Councillor Anderson
Seconded by Mayor Foster
That the delegation be extended for an additional 3 minutes.
Carried
Milton explained that affordable housing is needed and are searching for ways to
keep up with the increase and encouraged Council to visit their place.
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5.4 Delegation by Larry Dickinson, Chair, The Durham County Senior Citizens
Lodge, Regarding a Request to Reduce Municipal Taxes
Larry Dickinson, Chair, The Durham County Senior Citizens Lodge, was present
Regarding a Request to Reduce Municipal Taxes. Larry provided an overview of
the Lodge and noted their costs included garbage, snow removal, septic and
pump, and general maintenance and upkeep. L. Dickinson explained that the
facility is over 50 years old and requires upgrades. Larry stated that they rent out
their meeting rooms to try and get extra funds and that their grant requests are
not successful. L. Dickinson explained that they are looking for ways to reduce
monthly bills. Larry requested a reduction in municipal taxes so that they can use
the extra funds to pay for other needed expenses/upgrades.
Resolution # GG-094-24
Moved by Mayor Foster
Seconded by Councillor Anderson
That the Delegations by Milton Dakin, President, Canadian Foresters Project
(Eastern) Group, and Larry Dickinson, Chair, The Durham County Senior Citizens
Lodge, regarding a Request to Reduce Municipal Taxes, be received with thanks;
and
That Staff be requested to engage with Durham Region for support for non-profit
organizations.
Carried
5.5 Delegation by Pankaj Panchal, Unity in Diversity, and Jay Sharma,
Regarding Proposal for Establishing a Cricket Ground in Bowmanville
Pankaj Panchal, Unity in Diversity, and Jay Sharma were present regarding a
Proposal for Establishing a Cricket Ground in Bowmanville. Using an electronic
presentation, Pankaj provided the objective of the game and outlined safety
concerns and risks for other grounds. P. Panchal explained the challenges of
growing community needs and limitations. Pankaj stated that the grounds in
Oshawa and Whitby are always booked and not available. P. Panchal noted that
the population is rapidly growing with interest in cricket. Pankaj outlined the
economic and other benefits for Clarington. P. Panchal explained that Lord Elgin
park is a perfect location as it is flat, grassy, in a central location, and meets all
criteria. Pankaj requested the project be completed by the end of July 2024 and
requested support from Members of Council to create the new cricket ground. P.
Panchal provided an overview of Unity in Diversity. Pankaj and Jay answered
questions from Members of Committee.
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General Government Committee Minutes
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5
Resolution # GG-095-24
Moved by Mayor Foster
Seconded by Councillor Anderson
That the Delegation by Pankaj Panchal, Unity in Diversity, and Jay Sharma,
Regarding Proposal for Establishing a Cricket Ground in Bowmanville, be
received; and
That, as part of the Parks, Recreation, and Culture Master Plan, existing sites
within Clarington and potential future sites be considered f or a cricket ground.
Carried
6. Consent Agenda
Resolution # GG-096-24
Moved by Councillor Elhajjeh
Seconded by Councillor Rang
That all items in Section 6, with the exception of Items 6.4, 6.9, and 6.12, be
received on consent, in accordance with the agenda.
Carried
6.1 PUB-010-24 - Rodenticide Use in Municipal Facilities - Update
Resolution # GG-097-24
That Report PUB-010-24, and any related delegations or communication items,
be received;
That Council endorse the expansion of the rodenticide-free program to all
municipally operated recreation facilities, effective July 1, 2024;
That the 2025 budget include the $3,600 increased pest control costs to maintain
this expanded program;
That Staff work collaboratively with other departments and stakeholders to
expand the rodenticide free program;
That Staff develop an administrative pest management directive with the
objective to reduce the use of anti-coagulant rodenticides on all municipal
properties; and
That all interested parties listed in Report PUB-010-24, and any delegations be
advised of Council’s decision.
6.2 LGS-021-24 - Appointment of a Closed Meeting Investigator
Resolution # GG-098-24
That Report LGS-021-24, and any related delegations or communication items,
be received;
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That the Ontario Ombudsman be appointed as Clarington’s Closed Meeting
Investigator, as of January 1, 2025;
That the Closed Meeting Investigator services with the Local Authority Services
Ltd. (LAS), be terminated as of December 31, 2024;
That the by-law attached as Attachment 1, repealing By-law 2007-231,
appointing LAS as Clarington’s Closed Meeting Investigator, be approved; and
That all interested parties listed in Report LGS-021-24, and any delegations be
advised of Council’s decision.
6.3 LGS-023-24 - Council-Staff Relations Policy – Update
Resolution # GG-099-24
That Report LGS-023-24, and any related delegations or communication items,
be received;
That the updated Council-Staff Relations Policy, attached to Report LGS-023-24,
as Attachment 1, be approved;
That the Council-Staff Relations Policy be updated on Clarington’s Accountability
and Transparency webpage; and
That all interested parties listed in Report LGS-023-24, and any delegations be
advised of Council’s decision.
6.5 LGS-027-24 - Surplus Declaration of 238 King Street East, Bowmanville
Resolution # GG-100-24
That Report LGS-027-24, be received;
That the unopened road allowance at 238 King Street East described in Report
LGS-027-24 be declared surplus and conditionally approved for sale to the
Applicant;
That the Applicant shall pay the cost to prepare and register a reference plan for
the property to be conveyed;
That the Applicant shall pay the cost for the Municipality to obtain an appraisal of
the property to be conveyed;
That the Deputy CAO/Solicitor is authorized to enter into an agreement of
purchase and sale with the applicant with a purchase price consistent with the
appraisal obtained for the value of the property, and any other terms considered
necessary by the Deputy CAO/Solicitor;
That the Applicant shall pay the non-refundable processing fee;
That once all conditions have been fulfilled by the Applicant, the Deputy
CAO/Solicitor shall prepare the necessary by-law to give effect to the closure and
conveyance of the Road Allowance; and
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That all interested parties listed in Report LGS-027-24, and any delegations be
advised of Council’s decision.
6.6 FSD-026-24 - Maintenance Hole and Catch Basin Repair
Resolution # GG-101-24
That Report FSD-026-24, and any related delegations or communication items,
be received;
That Defina Haulage Ltd. with a total estimated bid amount of $182,059 (Net
HST Rebate) for the initial one-year term and an estimated five-year contract
value of $800,265 (Net HST Rebate) being the lowest compliant bidder meeting
all terms, conditions and specifications of CL2024-16 be awarded the contract for
Maintenance Hole and Catch Basin Repair;
That pending satisfactory performance and price, the Purchasing Manager, in
consultation with the Director of Public Works, be given the authority to extend
the contract for this service for up to four additional one-year terms;
That the total estimated funds required for this project for the first-year term in the
amount of $200,265 (Net HST Rebate) includes $182,059 (Net HST Rebate) for
the maintenance hole and catch basin repair and contingency in the amount of
$18,206 be funded by the Municipality as provided. The estimated funds required
for the second, third, fourth and fifth-year terms are included in future budget
accounts.
Description Account Number Amount
CATCH BASIN/SEWER MTNCE -
CONTRACT
100-36-380-
10245-7163
$200,265
That all interested parties listed in Report FSD-026-24, and any delegations be
advised of Council’s decision.
6.7 FSD-027-24 - Financial Policies Update
Resolution # GG-102-24
That Report FSD-027-24, and any related delegations or communication items,
be received;
That the Draft “Financial Management Policy”, as Attachment 1, be approved;
That the Revised “Multi-Year Budget Policy” as Attachment 2, be approved;
That the Revised “Development Charges Interest Policy” (formerly G17) as
Attachment 3, be approved;
That the Revised “Strategic Asset Management Policy”, as Attachment 4, be
approved;
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That Council approved policies G5 “Capital Project Overexpenditure”, G15
“Surplus/Deficit Allocation Policy”, G16 “Bank Signing Authority”, “Debt
Management Policy” be rescinded;
That By-law 97-203 be repealed as it relates to TR-86-97 “Accounts Receivable
Collections Policy (Overdue Accounts); and
That all interested parties listed in Report FSD-027-24, and any delegations be
advised of Council’s decision.
6.8 FSD-028-24 - Northglen East Park Siteworks
Resolution # GG-103-24
That Report FSD-028-24, and any related delegations or communication items,
be received;
That Powcon Inc. with a total bid amount of $803,012.58 (Net HST Rebate) being
the lowest compliant bidder meeting all terms, conditions and specifications of
CL2024-17 be awarded the contract for the Northglen East Park Siteworks;
That the total funds required for this project in the amou nt of $1,131,977.73 (Net
HST Rebate) which includes construction costs of $803,012.58 (Net HST
Rebate) and other related costs such as Hydro servicing fees, playground and
splash pad equipment, design fee’s, construction monitoring and materials
testing, and contingencies of $328,965.15 (Net HST Rebate) be approved; and
That all interested parties listed in Report FSD-028-24, and any delegations be
advised of Council’s decision.
6.10 FSD-030-24 - 2024 Asset Management Plan Update
Resolution # GG-104-24
That Report FSD-030-24, and any related delegations or communication items,
be received;
That the Municipality’s Draft 2024 Asset Management Plan, attached to Report
FSD-030-24, as attachment #1, be approved;
That the final 2024 Asset Management Plan be placed on the Municipal website,
as required by the legislation, and, if requested, a copy be forwarded to the
Province of Ontario; and
That all interested parties listed in Report FSD-030-24, and any delegations be
advised of Council’s decision.
6.11 FSD-031-24 - Contract Administration and Construction Inspection Services
for the High Street and O'Dell Street Reconstruction
Resolution # GG-105-24
That Report FSD-031-24, and any related delegations or communication items,
be received;
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That the proposal received from AECOM Canada Ltd. being the highest-ranked
proponent meeting all terms, conditions and specifications of RFP2024-5 be
awarded the contract for the provision of Engineering Services fo r;
That the funds required for this project in the amount of $98,687.87 (Net HST
Rebate) be funded from the approved budget; and
That all interested parties listed in Report FSD-031-24, and any delegations be
advised of Council’s decision.
6.13 LGS-028-24 - Surplus Declaration of Unopened Road Allowance between
Lots 22 and 23, Concession 4, Former Township of Clarke
Resolution # GG-106-24
That Report LGS-028-24 and any related delegations or communication items,
be received;
That the unopened road allowance between Lots 22 and 23, Concession 4,
Former Township of Clarke described in Report LGS-028-24 is declared surplus
and conditionally approved for sale to the Applicant;
That the Applicant shall pay the cost to prepare and register a reference plan for
the property to be conveyed;
That the Applicant shall pay the cost for the Municipality to obtain an appraisal of
the property to be conveyed;
That the Deputy CAO/Solicitor is authorized to enter into an agreement of
purchase and sale with the applicant with a purchase price consistent with the
appraisal obtained for the value of the property, and any other terms considered
necessary by the Deputy CAO/Solicitor;
That the Applicant shall pay the non -refundable processing fee;
That once all conditions have been fulfilled by the Applicant, the Deputy
CAO/Solicitor shall prepare the necessary by-law to give effect to the closure and
conveyance of the Road Allowance; and
That all interested parties listed in Report LGS-028-24 and any delegations be
advised of Council’s decision.
6.4 LGS-026-24 - Delegation of Authority By-law
Resolution # GG-107-24
Moved by Mayor Foster
Seconded by Councillor Zwart
That Item 6.4, Report LGS-026-24 Delegation of Authority By-law, be referred to
the September 9, 2024, General Government Committee meeting.
Carried
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Suspend the Rules
Resolution # GG-108-24
Moved by Councillor Elhajjeh
Seconded by Councillor Anderson
That the Rules of Procedure be suspended to extend the meeting for an
additional 20 minutes, until 12:20 p.m.
Carried
6.12 FSD-032-24 - Amendment to Purchasing Bylaw – Reporting Threshold for
Rosters
Resolution # GG-109-24
Moved by Councillor Anderson
Seconded by Councillor Elhajjeh
That Report FSD-032-24, and any related delegations or communication items,
be received;
That the By-law attached to Report FSD-032-24, as Attachment 1, be approved;
and
That all interested parties listed in Report FSD-032-24, and any delegations be
advised of Council’s decision.
Carried
6.9 FSD-029-24 - Physician Recruitment
Mayor Foster chaired this portion of the meeting.
Resolution # GG-110-24
Moved by Councillor Elhajjeh
Seconded by Councillor Traill
That Report FSD-029-24, and any related delegations or communication items,
be received;
That Staff be directed to execute the Memorandum of Understanding with the
Region of Durham, to the satisfaction of the Deputy CAO/Solicitor, substantially
in the form as attached in Attachment #1;
That the remaining funds from the approved $100,000 in the 2023 budget for
physician recruitment be used to meet the Municipality’s obligations to the
Region of Durham under the regional recruitment program;
That Staff be directed to create an incentive program which provides up to
$15,000 per doctor, based on a $25,000 contribution from medical offices in a
form similar to the Pilot Program in the Town of Whitby;
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That an additional $250,000 be approved to be drawn from the Economic
Development Reserve Fund to fund the incentive program for up to 10 doctors;
and
That all interested parties listed in Report FSD-029-24 and any delegations be
advised of Council’s decision.
Motion Lost
Councillor Traill chaired this portion of the meeting.
Resolution # GG-111 -24
Moved by Mayor Foster
Seconded by Councillor Elhajjeh
That Report FSD-029-24, and any related delegations or communication items,
be received;
That Staff be directed to execute the Memorandum of Understanding with the
Region of Durham, to the satisfaction of the Deputy CAO/Solicitor, substantially
in the form as attached in Attachment #1;
That the remaining funds from the approved $100,000 in the 2023 budget for
physician recruitment be used to meet the Municipality’s obligations to the
Region of Durham under the regional recruitment program;
That Staff be directed to create an incentive program which provides up to
$25,000 per doctor, based on matching contributions from medical offices in a
form similar to the Pilot Program in the Town of Whitby;
That an additional $250,000 be approved to be drawn from the Economic
Development Reserve Fund to fund the incentive program for up to 10 doctors;
and
That all interested parties listed in Report FSD-029-24 and any delegations be
advised of Council’s decision.
Carried
7. Items for Separate Discussion
7.1 LGS-025-24 - Appointment to Clarington Heritage Committee and Newcastle
Arena Board
Councillor Anderson left the meeting.
Resolution # GG-112-24
Moved by Mayor Foster
Seconded by Councillor Elhajjeh
That Report LGS-025-24, and any related delegations or communication items,
be received;
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12
That the resignation of Steve Lawson, Clarington Heritage Committee, and Dave
Bouma, Newcastle Arena Board, be received with thanks;
That the Committee consider the applications for appointments to the Clarington
Heritage Committee and Newcastle Arena Board, and that the vote be conducted
to appoint the citizen representatives, in accordance with the Appointment to
Boards and Committees Policy; and
That all interested parties listed in Report LGS-025-24, and any delegations be
advised of Council’s decision.
Carried
Clarington Heritage Committee
That Sitara Welch be appointed to the Clarington Heritage Co mmittee for a term
ending December 31, 2026, or until a successor is appointed.
Newcastle Arena Board
That Bryan Hutchinson be appointed to the Newcastle Arena Board for a term
ending December 31, 2026, or until a successor is appointed.
Councillor Anderson returned to the meeting.
8. Unfinished Business
9. New Business
10. Confidential Items
11. Adjournment
Resolution # GG-113-24
Moved by Mayor Foster
Seconded by Councillor Rang
That the meeting adjourn at 12:19 p.m.
Carried
Page 67
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Planning and Development Committee
Minutes
Date:
Time:
Location:
June 17, 2024
5:00 p.m.
Council Chambers or Electronic Participation
Municipal Administrative Centre
40 Temperance Street, 2nd Floor
Bowmanville, Ontario
Members Present: Mayor A. Foster, Councillor G. Anderson, Councillor S. Elhajjeh,
Councillor L. Rang, Councillor C. Traill, Councillor W. Woo,
Councillor M. Zwart
Staff Present: M. Dempster, J. Newman, R. Maciver, T. Pinn, C. Salazar,
L. Backus, K. Richardson, A. Tapp, M. Chambers
Other Staff Present: J. Circo, K. Keefer, J. O'Meara, J. Circo, B. Grigg, M. Westover,
N. Zambri
_____________________________________________________________________
1. Call to Order
Councillor Anderson called the meeting to order at 5:06 p.m.
2. Land Acknowledgment Statement
Councillor Rang led the meeting in the Land Acknowledgement Statement.
3. Declaration of Interest
There were no disclosures of interest stated at this meeting.
4. Announcements
Members of Committee announced upcoming community events and matters of
community interest.
5. Presentations/Delegations
5.1 Delegation by Marilyn Morawetz, Chair, Jury Lands Foundation, and Jeremy
Freiburger, Lead Consultant, Cobalt Connects, Regarding Jury Lands
Cafeteria Update
Marilyn Morawetz, Chair, Jury Lands Foundation, and Jeremy Freiburger, Lead
Consultant, Cobalt Connects, were present regarding Jury Lands Cafeteria
Update. Using an electronic presentation Jeremey provided an overview of the
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2
project area and community consultation. J. Freiburger outlined the strategic
planning session results, the site animation plan, and the site p lan development.
Jeremy noted the next steps and answered questions from Members of
Committee.
Resolution # PD-046-24
Moved by Councillor Traill
Seconded by Councillor Woo
That the Delegation Marilyn Morawetz, Chair, Jury Lands Foundation, and
Jeremy Freiburger, Lead Consultant, Cobalt Connects, regarding Jury Lands
Cafeteria Update, be received;
That the Jury Lands Foundation request for $500,000 in provisional funding be
approved;
That Staff work with the Jury Lands Foundation to ratify a Capital Facilities
Partnership Agreement in advance of the Legacy Grant Funding Agreement
deadline; and
That the Jury Lands Foundation, submit the application to Council, prior to
submitting to the Federal Government for the Legacy Grant Funding.
Yes (6): Councillor Anderson, Councillor Elhajjeh, Councillor Rang, Councillor
Traill, Councillor Woo, and Councillor Zwart
Absent (1): Mayor Foster
Carried on a recorded vote, see following motion, later in the meeting (6 to
0)
Suspend the Rules
Resolution # PD-047-24
Moved by Councillor Rang
Seconded by Councillor Elhajjeh
That the Rules of Procedure be suspended to allow Members of Committee to
speak to the foregoing Resolution #PD-046-24 for a second time.
Carried
The foregoing Resolution #PD-046-24 was that carried on a recorded vote.
5.2 Delegation by William Roka, Regarding Report PDS-027-24 Revised
Applications by Tribute (Courtice) Limited for Zoning By-law Amendment
for 309 Residential Units in Courtice
William Roka was present regarding Report PDS-027-24, Revised Applications
by Tribute (Courtice) Limited for Zoning By-law Amendment for 309 Residential
Units in Courtice. William expressed concerns with this development as it will
surround the older existing homes like a horseshoe. W. Roka asked if the green
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space north of the development will also be developed and what the proposed
density would be. William is concerned with increased traffic, the strain on the
existing roads, increased crime, and asked who will pay for the utility hookups for
the current residents should they become available. W. Roka answered
questions form the Members of Committee.
5.3 Delegation by Scott Waterhouse, GHD, Regarding Report PDS-027-24
Revised Applications by Tribute (Courtice) Limited for Zoning By-law
Amendment for 309 Residential Units in Courtice
Scott Waterhouse, GHD was present regarding report PDS-027-24, Revised
Applications by Tribute (Courtice) Limited for Zoning By-law Amendment for 309
Residential Units in Courtice and report PDS-028-24, Revised Application by
Riley Park Developments Inc. (Tribute) for a Zoning By-law Amendment for 75
Residential Units in Courtice. Scott was present on behalf of the applicant,
supports the recommendations in both staff reports and is available to answer
questions from the Members of Committee.5.4 Delegation by Scott
Waterhouse, GHD, Regarding Report PDS-028-24 Revised Application by
Riley Park Developments Inc. (Tribute) for a Zoning By-law Amendment for
75 Residential Units in Courtice
Scott Waterhouse chose to combine the delegations and spoke to this matter at
Item 5.3.
5.5 Delegation by Michael Fry, D.G. Biddle and Associates, Regarding Report
PDS-028-24 Revised Application by Riley Park Developments Inc. (Tribute)
for a Zoning By-law Amendment for 75 Residential Units in Courtice
Michael Fry, D.G. Biddle and Associates was present regarding report
PDS-028-24 Revised Application by Riley Park Developments Inc. (Tribute) for a
Zoning By-law Amendment for 75 Residential Units in Courtice. Michael is
representing Baseline Properties Ltd (Halminen Homes) and had previous
concerns with a remnant parcel that was not addressed in Section 8.2 of the
report. M. Fry added the location of the future Meadowglade Road extension is
dependent on an Environmental Assessment being prepared by Clarington staff.
Michael added they are not opposed to the Draft Subdivision Plan for the Zoning
By-law Amendment but request that the Environmental Assessment be expedited
to allow the owners to be aware of any constraints or restrictions or future
relocation of Meadowglade Road. M. Fry requested that the Draft Subdivision
Plan for the Zoning By-law Amendment be deferred or that provisions be made to
address the Environmental Assessment, to ensure the timing of the development
is not impacted.
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5.6 Delegation by Karine Kirchner and Paul Dillon, Regarding Report
PDS-030-24 Rezoning and Draft Plan of Subdivision for a Total of 59
Residential Units in Courtice
Karine Kirchner and Paul Dillon were present regarding Report PDS-030-24,
Rezoning and Draft Plan of Subdivision for a Total of 59 Residential Units in
Courtice. Karine noted they attended the Public Meeting in March 2023 to voice
their concerns. K. Kirchner stated they are not against development, however,
are concerned that it is moving too quickly and will cause long term
repercussions. They are concerned with the traffic on Bloor Street, lack of
infrastructure, increased theft and crime and displaced wildlife. Karine requested
the townhomes be reconsidered and requested single-family homes be included
instead. K. Kirchner asked for clarification on the tree preservation plan, which
trees will be protected and how this will be done. Karine also requested th at
fencing be required. Paul stated there was no communication for 15 months and
they only had three days to respond to the staff report. Paul asked for
confirmation on the tree preservation plan, the proposed density and what the
maximum height and number of storeys for these townhouses will be.
Alter the Agenda
Resolution # PD-048-24
Moved by Councillor Elhajjeh
Seconded by Councillor Traill
That, in accordance with the Agenda, Item 10 – Public Meetings be brought
forward, and Items 5.7 to 9 be deferred to after Item 10.2.1.
10. Public Meetings (6:30 p.m.)
10.1 Public Meeting for a Municipal Initiated Official Plan Amendment and
Zoning By-law Amendments
10.1 Michael Fry, D.G. Biddle and Associates was present to speak to the application.
Michael is concerned with the added definition of Soft Landscaping and how this
could impact the timing or any Committee of Adjustment Applications. M. Fry
answered questions from the Members of Committee.
10.1.1 PDS-031-24 - Public Meeting and Recommendation Report – Municipal –
Initiated Official Plan Amendments and Zoning By-law Amendments
Resolution # PD-049-24
Moved by Councillor Rang
Seconded by Councillor Elhajjeh
That Report PDS-031-24 and any related communication items, be received;
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That provided there are no significant concerns with respect to the municipally
initiated Official Plan and Zoning By-law Amendments during the Public Meeting,
the Official Plan and Zoning By-law Amendments be adopted and the By-laws in
Attachments 1-4 to Report PDS-031-24 be passed;
That the Deputy CAO, Planning, and Infrastructure Services be authorized to
finalize the form and content of OPA 137 and 138 and the Zoning By-law
Amendments resulting from Council's consideration, public participation, agency
comments and technical considerations; and
That all interested parties listed in Report PDS-031-24 and any delegations be
advised of Council’s decision.
Carried
The public meeting concluded at 6:45 p.m.
Recess
Resolution # PD-050-24
Moved by Councillor Rang
Seconded by Councillor Elhajjeh
That the Committee recess for five minutes.
Carried
The meeting reconvened at 7:00 p.m. with Councillor Anderson in the Chair.
10.2 Public Meeting for an Official Plan Amendment, Zoning By-law Amendment,
and Plan of Subdivision
Brian Connolly was present in opposition to the application. Brian is concerned
that there is not sufficient infrastructure, doctors, public transit, or paramedic
services to be able to support this type of expansion. B. Connolly added that the
local schools are also currently at capacity. Brian noted that the current students
from the Green Road developments are being sent to Lydia Trull Public School in
Courtice. B. Connolly asked what the plans are for transit, emergency services,
and additional schools. Brian asked where the parkland, recreation facilities, and
sport fields will be added to support the residents. B. Connolly requested that a
plan be put in place prior to the approval of this development. Brian answered
questions from the Members of Committee.
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Valerie Brown was present in opposition to the application. Valerie agrees with
the previous delegation and is concerned that this is already a dangerous
intersection. V. Brown asked if there is the appropriate fire services and
equipment to support the size of these proposed apartment buildings. Valerie is
concerned with the added wait times at hospitals, lack of family doctors, traffic,
speeding and the lack of cell phone service in Bowmanville. V. Brown thought
that the maximum height for apartments was only 12 storeys. Valerie added
concerns regarding the capacity of schools, lack of parks, trees and this building
blocking the sunlight. V. Brown asked who will be paying for the additional
services to be added to this area. Valerie concluded by stating th is is not the
appropriate location for this development and answered questions from the
Members of Committee.
John Mullins was present in opposition to the application. John is concerned with
increased traffic, speeding, increased issues with commuting and access to
Highway 401.
Vince Kacaba was present in opposition to the application. Vince recognizes the
need for growth but is opposed to Bowmanville turning into a large city.
V. Kacaba has no issue with midrise buildings, but 30 to 40 storeys is not
appropriate. Vince is concerned with increased traffic and noted the off ramps on
Highway 401 are already a disaster and this will make things worse.
Frances Vieira was present in opposition to the application. Frances is concerned
that Bowmanville is turning into Mississauga and added that high rise is ok,
however 40 storeys is too high. F. Vieira is concerned with increased traffic and
losing the hometown feel of Bowmanville. Frances asked the Members of
Committee to make a good decision and consider the futu re of Bowmanville.
F. Vieira answered questions from the Members of Committee.
Mayor Foster left the meeting.
Mona Hood was present in opposition to the application. Mona is concerned with
traffic congestion and safety in the area. M. Hood asked why the development
needs to be 40 storeys as the area surrounding this development is already so
congested. M. Hood is concerned with safety and increased on street parking
issues. Mona feels this development is too large and Bowmanville should remain
a small town and community. M. Hood answered questions from the Members of
Committee.
Katherine Yè was present in opposition to the application. Katherine moved her e
to raise children and is now concerned with the ability for them to navigate the
town safely and that this type of expansion will increase those concerns. K. Yè
agrees with the previous delegations and hopes that all the residents attending
today will possibly lead to a change. Katherine answered questions from the
Members of Committee.
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Steve Kay was present in opposition to the application. Steve is concerned with
the size of this development and adding this many residents and their vehicles
should not be approved without the proper infrastructure and services in place.
S. Kay is asking the Members of Committee to be careful proceeding with this
large of a development and is concerned with the lack of parks and capacity of
the schools in the area. Steve feels this is too many units for this size of a
footprint and there will be issues with increased traffic and the pre-existing issues
with the 401 interchanges in Bowmanville. S. Kay answered questions from the
Members of Committee.
Deb Patrick was present in opposition to the application. Deb feels this should be
a hard stop until the issues with infrastructure and services are addressed.
D. Patrick is concerned with the increased traffic and the history of this builder
with previous developments. Deb noted this developer needs to be accountable
for past issues and that there needs to be standards in place if this moves
forward. D. Patrick answered questions from the Members of Committee.
Peggy Clark was present in opposition to the application. Peggy referred to an
article in the Orono Times regarding government funding for development and
asked who will be paying for this development. P. Clark asked how the seniors on
limited income will be protected with all the increased costs that come along with
growth and development.
Christopher Ellies was present in opposition to the application. Christopher is
concerned with increased traffic, speeding, and the existing issues with Highway
401. C. Ellies is concerned with neighbourhood safety and the possibility of
increased crime. Christopher requested that there be regulations put in place for
Clarington for Airbnb rentals. C. Ellies is concerned with increased traffic,
speeding, and the lack of adequate infrastructure. Christopher answered
questions from the Members of Committee.
Shawn Peters was present in opposition to the application. Shawn agrees with
the previous delegations and feels Bowmanville should remain a small town.
S. Peters is concerned with over crowding, increased traffic, safety of the
residents, and too many stop lights and stop signs being added to major road s.
Shawn noted that Bowmanville is becoming unaffordable which will result in
many residents moving out of Bowmanville in the future.
Pat Totten was present in opposition to the application. Pat has watched
Bowmanville grow from a small town into a large city. P. Totten has concerns with
sufficient infrastructure, increased traffic and public safety. Pat stated that 40
storeys is too large and Bowmanville is becoming unaffordable, and people will
not be able to afford these units and will be renting. P. Totten asked if any other
developers have been approached to develop this property and was not aware
until tonight that it was Kaitlin Homes. Pat explained we need to look to the
future, and these are not suitable for Bowmanville.
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Ron Hooper was present in opposition to the application. Ron thanked the
previous delegates and is proud of the small town feel of Bowmanville. R. Hooper
added that this has been removed from the Strategic Plan, which is sad for the
community. Ron agrees with controlled growth and that 40 storeys is too high.
R. Hooper has concerns with the lack of infrastructure and the existing 401
interchanges. Ron has been involved with numerous meetings with the province
on these issues. R. Hooper is concerned with the retail component of this
development and that will have an impact on this area. Ron mentioned the Good
Year property may be a more suitable location for high density development.
R. Hooper requested the Members of Committee use caution and try to control
the growth. Ron answered questions from the Members of Committee.
Betty-Ann Kowalik was present in opposition to the application. Betty-Ann
recently moved from Richmond Hill and has witnessed the impacts of high-rise
developments. B. Kowalik likes the feeling of community in Bowmanville and
urges the Members of Committee to reconsider this development. Betty-Ann is
concerned with increased traffic, parking issue, increased pollution, impact on the
climate and increased taxes. B. Kowalik asked that single-family homes be
considered.
Ryan Guetter, Weston Consulting, was present on behalf of the applicant. Ryan
thanked the members of the public and has been taking notes of the concerns
and questions and all comments will be considered. R. Guetter noted this
application has been in the works for many years to put together a vision and
master plan which will be introduced in increments over time to allow for the
develop of sufficient infrastructure. Ryan added they have completed reports and
studies and will be responding to all comments and concerns including the safety
concerns and request for the small town feel to remain in place. R. Guetter
explained that high density is appropriate due to the location and proximity to
transit. Ryan noted they will work together on a plan that makes sense. R.
Guetter answered questions from the Members of Committee.
10.2.1 PDS-032-24 - Applications to Permit a Mixed-use Intensification Proposal
Consisting of Nine High-rise Buildings Between 30 and 40 Storeys
Resolution # PD-051-24
Moved by Councillor Elhajjeh
Seconded by Councillor Zwart
That Report PDS-032-24 and any related communication items, be received for
information only;
That Staff receive and consider comments from the public and Council with
respect to the Official Plan Amendment, Zoning By-law Amendment and Draft
Plan of Subdivision applications submitted by Weston Consulting on behalf of
Kaitlin Corp. and continue processing the applications including the preparation
of a subsequent recommendation report; and
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That all interested parties listed in Report PDS-032-24 and any delegations be
advised of Council’s decision.
Yes (2): Councillor Rang, and Councillor Zwart
No (4): Councillor Anderson, Councillor Elhajjeh, Councillor Traill, and Councillor
Woo
Absent (1): Mayor Foster
Motion Lost on a recorded vote (2 to 4)
Resolution # PD-052-24
Moved by Councillor Traill
Seconded by Councillor Rang
That Report PDS-032-24 and any related communication items, be received;
That the report be referred back to Staff to work with the developer to develop a
plan with a maximum of 12 storey buildings; and
That all interested parties listed in Report PDS-032-24 and any delegations be
advised of Council’s decision.
Yes (3): Councillor Anderson, Councillor Rang, and Councillor Traill
No (3): Councillor Elhajjeh, Councillor Woo, and Councillor Zwart
Absent (1): Mayor Foster
Motion Lost on a recorded vote (3 to 3)
Resolution # PD-053-24
Moved by Councillor Rang
Seconded by Councillor Traill
That Report PDS-032-24 and any related communication items, be received;
That the report be referred back to Staff to work with the developer to develop a
plan with a maximum of 18 storey buildings in accordance with the proposed
secondary plan; and
That all interested parties listed in Report PDS-032-24 and any delegations be
advised of Council’s decision.
Yes (6): Councillor Anderson, Councillor Elhajjeh, Councillor Rang, Councillor
Traill, Councillor Woo, and Councillor Zwart
Absent (1): Mayor Foster
Carried on a recorded vote (6 to 0)
The public meeting concluded at 9:16 p.m.
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Recess
Resolution # PD-054-24
Moved by Councillor Elhajjeh
Seconded by Councillor Traill
That the Committee recess for five minutes.
Carried
The meeting reconvened at 9:52 p.m. with Councillor Anderson in the Chair.
5.7 Delegation by Brendan Graham, Project Manager, LANDx Developments,
Regarding Report PDS-030-24 Rezoning and Draft Plan of Subdivision for a
Total of 59 Residential Units in Courtice
Brendan Graham, Project Manager, LANDx Developments was present
regarding Report PDS-030-24 Rezoning and Draft Plan of Subdivision for a Total
of 59 Residential Units in Courtice. Brendan noted they have worked with staff
over the last year, they are very supportive of the report, and it details their
proposed changes. In response to the previous delegates B. Graham noted they
will preserve the vegetation where possible and will incorporate privacy fencing.
Brendan requested that this be approved and is available to answer questions
from the Members of Committee.
6. Consent Agenda
Resolution # PD-055-24
Moved by Councillor Zwart
Seconded by Councillor Rang
That all items listed in Section 6, be approved on consent in accordance with the
Agenda.
Carried
6.1 PDS-027-24 - Revised Applications by Tribute (Courtice) Limited for Zoning
By-law Amendment for 309 Residential Units in Courtice
Resolution # PD-056-24
That Report PDS-027-24 and any related delegations or communication items,
be received;
That the Zoning By-law Amendment application submitted by Tribute (Courtice)
Limited be approved as contained in Attachment 1 to Report PDS -027-24;
That once all conditions contained in the Zoning By-law with respect to the
removal of the (H) Holding Symbol are satisfied, the By-law authorizing the
removal of the (H) Holding Symbol be approved;
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That the Region of Durham Planning and Economic Development Department
and Municipal Property Assessment Corporation be forwarded a copy of Report
PDS- 027-24 and Council’s decision; and;
That all interested parties listed in Report PDS-027-24 and any delegations be
advised of Council’s decision.
6.2 PDS-028-24 - Revised Application by Riley Park Developments Inc. (Tribute)
for a Zoning By-law Amendment for 75 Residential Units in Courtice
Resolution # PD-057-24
That Report PDS-028-24 and any related delegations or communication items,
be received;
That the Zoning By-law Amendment application submitted by Riley Park
Developments Inc. (Tribute) be approved as contained in Attachment 1 to Report
PDS-028-24;
That once all conditions contained in the Zoning By-law with respect to the
removal of the (H) Holding Symbol are satisfied, the By-law authorizing the
removal of the (H) Holding Symbol be approved;
That the Region of Durham Planning and Economic Development Department
and Municipal Property Assessment Corporation be forwarded a copy of Report
PDS- 028-24 and Council’s decision; and
That all interested parties listed in Report PDS-028-24 and any delegations be
advised of Council’s decision.
6.3 PDS-030-24 - Rezoning and Draft Plan of Subdivision for a Total of 59
Residential Units in Courtice
Resolution # PD-058-24
That Report PDS-030-24 and any related delegations or communication items,
be received;
That the Zoning By-law Amendment application submitted by Holland Homes be
approved and the By-law contained in Attachment 1 to Report PDS-030-24 be
approved;
That the application for Draft Plan of Subdivision S -C-2022-0004 submitted by
Holland Homes be supported, subject to the conditions approved by the Deputy
CAO of Planning and Infrastructure Services;
That once all conditions contained in the Official Plan with respect to the removal
of the (H) Holding Symbol and conditions of draft approval of subdivision are
satisfied, the By-law authorizing the removal of the (H) Holding Symbol be
approved;
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That the Region of Durham Planning and Economic Development Department
and Municipal Property Assessment Corporation be forwarded a copy of Report
PDS-030-24 and Council’s decision; and
That all interested parties listed in Report PDS-030-24 and any delegations be
advised of Council’s decision.
7. Items for Separate Discussion
8. Unfinished Business
9. New Business
11. Confidential Items
11.1 Verbal Update from Rob Maciver, Deputy CAO/Solicitor, Regarding
Potential Property Acquisition
Closed Session
Resolution # PD-059-24
Moved by Councillor Rang
Seconded by Councillor Elhajjeh
That, in accordance with Section 239 (2) of the Municipal Act, 2001, as amended,
the meeting be closed for the purpose of discussing a matter that deals with a
proposed or pending acquisition or disposition of land by the municipality or local
board.
Carried
Rise and Report
The meeting resumed in open session at 10:19 p.m.
Councillor Anderson advised that one item was discussed in “closed” session in
accordance with Section 239(2) of the Municipal Act, 2001, as amended, and one
resolution was passed to provide direction to staff.
12. Adjournment
Resolution # PD-060-24
Moved by Councillor Zwart
Seconded by Councillor Rang
That the meeting adjourn at 10:20 p.m.
Carried
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If this information is required in an alternate format, please contact the
Accessibility Coordinator at 905-623-3379 ext. 2131
Active Transportation and Safe Roads Advisory Committee
Minutes
Date: January 24, 2024
Time: 7:00 pm
Location: Microsoft Teams
Members Present: Rick Stockman (Chair), Connor Houston (Co-Chair), Jim Boate
(joined at 7:15 p.m.), Councillor Sami Elhajjeh, Bart Hawkins-
Kreps, Ron Hooper, Lori Moore, Richard Oldfield, Brad Whittle
Staff Present: Rob Brezina (joined at 8:00 p.m.), Catherine Verhoog
Regrets: Hawa Mire
1. AGENDA
1.1 Additions to Agenda
1.2 Acceptance of Agenda
Motion to accept the agenda.
Moved to approve by Lori Moore, seconded by Bart Hawkins-Kreps.
CARRIED
2. MINUTES
2.1 Corrections
None
2.2 Approval of Minutes
Motion to accept the minutes of September 27, 2023.
Moved to approve by Ron Hooper, seconded by Bart Hawkins-Kreps.
CARRIED
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3. DISCUSSION ITEMS
3.1 Committee Membership Updates (Rick)
Hawa is taking a leave of absence from the Committee as she is on maternity
leave but wishes to stay on the Committee.
Brad Jakobsen is no longer on the Committee and the Clerks Department
have removed him officially.
3.2 September 27 Meeting Follow Up Items:
3.2.1 Traffic Calming Policy (Slav)
Slav is not present, but Bart relayed that Slav informed him in January
that the policy is being worked on.
3.2.2 Bike Repair Stands (Jim)
No plan or program for the repair stands that Jim is aware of as per
Rick. Richard spoke with the gentleman from the Tyrone Mill and he
indicated that he would really like to have a bike repair stand there.
Richard has called around but has not been able to obtain any
information regarding the stands. Jim reached out to Waterfront Trail
executives, and they indicated that they are involved in only the bike
stands, not the repair stations or signs. Buy-in from the Municipality is
needed for the installation of any new repair stands or signage. The
cost of the stands at $2,000 to $5,000 was discussed as well as what
amount of use the stands see. Jim will locate the stands that are in
Clarington and will research other municipalities and where the funding
was obtained from. Connor will inquire with the Region’s Active
Transportation Committee, and Ron will reach out to CLOCA regarding
their stands.
3.2.3 Holt Road/Energy Drive Safety Concerns (Rob)
The section of road is under the jurisdiction of Ontario Power
Generation (OPG). Rob will try and leverage his previous contacts with
OPG and see if it is something that they have looked at as well. Jim
brought up that Energy Drive leading up to Holt Road is being used as
part of the Great Lakes Waterfront Trail by a lot of visitors out of the
area and it is just signage that is needed to assist them through this
area and to remain on the trail.
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3.3 2024 Bike Month Volunteers (Connor)
Volunteers would be coordinating with the Region on behalf of Clarington for
the Region’s Bike Month’s celebrations and activities. Lori and Ron have
volunteered, and Connor will forward on their contact information to the
Region.
3.4 Durham Region Active Transportation Update (Connor)
Connor gave a brief description of four presentations that were made at the
Region’s meeting on complete streets, Region of Waterloo’s “Making
Sustainable Transportation Easy”, Durham Medway, and Vision Zero. The
presentation by Vision Zero reported that Clarington has two of the top ten
highest bike collision intersections across the region over a ten-year period.
The locations are at Highway 2 and Clarington Boulevard, and Liberty Street
and Concession Street.
3.5 2024 Activities and Community Events
Lori and Bart have volunteered to assist and participate in a Sub-Committee.
Ron has offered to liaise with Laura Knox in Economic Development to
select the events that would be appropriate for the committee. Ron can also
ensure that space is available at the various BIA events and make the
Committee aware of the dates of the events. Bike and Hike for Marigold
Hospice. Celebrate Sport in Clarington takes place in March – Rick will share
the email with the Committee. Richard likes the idea of pop-ups along the
various trails. Lori, Bart, and Ron will form a sub-committee and will provide
guidance for setting the kiosk up at events.
3.6 Clarington Cycling Club Motion offering to donate $300 to the
Municipality for Trail Etiquette Sign (Rob)
The funds would be received as a donation to the Municipality and held until
they are needed. Part of the scope of the new wayfinding system strategy, to
be concluded in the fall, includes trail signage. As a member of the executive
for the Cycling Club, Rick has suggested that the club hold onto the funds
until such time as the wayfinding strategy has been approved and signage
has been decided on, and he will bring that before the Cycling Club.
3.7 Speed Limit Concerns (Connor)
Connor shared his positive experiences regarding traffic safety
developments in the community, emphasizing the proactive steps taken by
municipal staff Slav Potrykus and Ryan King. He expressed hope for
imminent changes, particularly praising the implementation of stealth radar,
which provided insights into local driving habits. Data revealed that most
drivers travel below the 50 km/h limit, with the 85th percentile speed
recorded at 38 km/h. This suggests a discrepancy between the current
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speed limits and natural driving behavior, indicating that residents feel safer
at lower speeds. Connor noted that similar trends were observed across
Clarington's urban residential streets, where about 70% of 85th percentile
speeds are below 50 km/h. This supports the need for a Traffic Calming
Policy and possibly reassessing speed limits to reflect actual driving
behaviors and enhance safety. He thanked Slav, Ryan, and Rob for their
professional approach to addressing the neighborhood's traffic concerns.
Rob indicated that the 2024-2027 Strategic Plan includes the development of
a traffic calming plan to address neighbourhood speeding and parking
concerns as a priority for the Municipality moving forward. Slav and Ryan do
have a small operational budget to address immediate traffic concerns that
could be alleviated by the placing of bollards etc.
3.8 Safety Improvements to West Beach Road (Lori and Bart)
Lori and Bart are requesting support from Committee members regarding the
safety concerns on West Beach Road with the configuration of the road and
the access for the Waterfront Trail near the dog park. Connor pulled up the
Strava data and it indicated that there are over 3,000 trips a year taking
place in this area, which is probably a low estimate as not all users
participate in the Strava data recording.
Rick will draft a letter to Council, with Lori and Bart’s correspondence
attached, to present the Committee’s concerns that traffic calming measures
are needed to be completed in the immediate future, not five or ten years
down the road. The drafting of this letter is approved by a majority of
Committee members. The letter will be circulated to members for review and
comment prior to being submitted to Council.
4. OTHER BUSINESS
4.1 Active Transportation Master Plan
Connor reminded members to review the information in the email provided and
provide any feedback to Rob, or directly on the map by inserting comments.
4.2 Lighting at Nash Road and Bowmanville Avenue
This section of road is slated for urbanization and regional road improvements
in the future. There is shared jurisdiction with Region of Durham and staff is
reaching out to look into collaborating with the Region to have lighting installed.
5 FUTURE MEETINGS SCHEDULE/DATE OF NEXT MEETING
Date to be determine in April 2024.
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6 ADJOURNMENT
Motion that the meeting be adjourned at 8:55 p.m.
Moved by Jim Boate, seconded by Ron Hooper.
CARRIED
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Clarington Accessibility Advisory Committee Minutes
Tuesday April 24, 2024 6:30 p.m
Virtual Via Microsoft Teams
If this information is required in an alternate format, please contact the Accessibility Coordinator at
905-623-3379 ext 2131
Present: Lesley Scherer (Chair)
Keith Brettell
Sanja Wirch
Sheikh Hossain
Hawa Mire
Also Present: Jeannette Whynot – Accessibility Coordinator
Regrets:
Beatrice Kraayenhof
Councillor Corinna Traill
The meeting called to order at 6:40 p.m.
1. Land Acknowledgement Statement
Lesley Scherer shared the Land Acknowledgement Statement.
2. Declarations of Interest
No declarations
3. Approval of March 12, 2024, and March 27, 2024 Meeting Minutes
Moved by Sanja Wirch, seconded by Sheikh Houssain,
That the March 12, 2024, and March 27, 2024 meeting minutes be approved as presented.
Carried
4. National AccessAbility Week 2024 Updates
Jeannette provided an update on the events being planned for National AccessAbility Week.
Throughout the week CPLMA will host a colouring contest, incorporate accessibility/inclusion
into their programming and highlight books by disabled authors/are about disabled characters.
There will be daily emails to Clarington staff that highlight different information about disability,
accessibility, and inclusion. Committee members were reminded to send their suggestions to
Jeannette as soon as possible.
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A flag raising has been requested and approved. Due to pending construction at Town Hall,
there may not be a ceremony this year, but the week will be proclaimed and the disability flag
will be raised, if possible.
There will be a tour Autism Home Base for staff to learn more about the organization, their
work in the community and the resources they have for autistic people. There will be a webinar
for staff facilitated by Kinark Children and Family Services. The topic will be “Avoiding the use
of ableist language” and a recording will be available for 60 days giving staff who cannot attend
the opportunity to participate in the learning. CPMLA has also confirmed an author visit will
take place Thursday May 30th and that they will invite local schools to attend and promote the
event to the community.
Jeannette also advised that there are usually free webinars offered during National
AccessAbility Week by disability service providers. Once they are announced Jeannette will
advertise them to staff.
5. Inclusive Communities Grant
Jeannette provided the Committee with an overview of the recently announced 2024 Inclusive
Communities Grant from the Ministry of Seniors and Accessibility. The grant provides up to
$60,000 to municipalities and non-profits to help meet the needs of seniors and people with
disabilities. It prioritizes projects that improve outdoor spaces, housing, and community
spaces.
Jeannette shared the at the Municipality would like to apply for a project to add adult change
tables to 3 recreation facilities and provide additional accessibility features at a 4th recreation
centre in the existing accessible change room. Adult change tables are an important but often
lacking feature, for people with disabilities. After a brief group discussion on the project scope,
Committee members agreed that this is a great project that would have a meaningful impact
on the community.
Moved by Keith Brettell, seconded by Sheikh Houssain,
That the AAC write a letter in support of the Municipality’s Inclusive Community Grant
application for adult change tables in recreation facilities.
Carried
6. MapleFest 2024
Jeannette reminded members that MapleFest is on Saturday May 4th from 9am-5pm in
Downtown Bowmanville. The Municipality will have a table and members are requested to
volunteer at the table for part of the day to promote inclusion and accessibility to the
Community. A variety of giveaways are being ordered and will make engaging with visitors
easier.
Members will be reminded via email to sign up for a timeslot to volunteer.
7. Accessibility Awards 2024
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The Region of Durham is asking for nominations for this year’s accessibility awards.
Committee members were asked to think about individuals, organizations or businesses in the
Clarington community that are making a difference for people with disabilities. Nominations are
due at the end of June. Committee members were asked to bring nominations to the next
Committee meeting.
8. Other Business
Jeannette provided an overview of the Committee’s updated Terms of Reference. Committee
members were advised to review the document that was previously sent out via email and
speak to Jeannette if they had any questions or concerns about the changes. Most
significantly, the Committee is increasing from 7 members to 9 members. Other major
administrative changes were reviewed, and questions were answered.
The Committee was advised that both the 2023 Annual Status Update and the 2024-2028
Multi-Year Accessibility Plan were recently approved by Council. Both documents will be
available on the website shortly.
9. Next Meeting
Wednesday June 19th at 6:30pm - hybrid format.
10. Adjournment
Moved by Sanja Wirch, seconded by Sheikh Houssain
That the meeting be adjourned.
Carried
Meeting was adjourned at 7:58pm.
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Bowmanville Santa Claus Parade Committee Minutes
June 12, 2024 7:05 PM
Municipality meeting room
Present in the meeting room: Jonathan Taylor- Chair, Rick Bellamy, Crystal Labelle, Saranya
Anantharaman, Ron Hooper, Cailey Hinbest, Ashley Maika and Rick (Santa)
Absent: Counselor Rang, Dory Strikwerda, Jonathan Kevin, Kelly Maika
Jonathan Taylor called the meeting to order at 7:05 pm
Minutes taken by Saranya Anantharaman- Secretary
1. Land Acknowledgement Statement
Rick Bellamy led the meeting in the Land Acknowledgement Statement
2. Declaration of Pecuniary Interest
None declared
3. Adoption of Minutes
Moved by Jonathan Taylor, seconded by Rick Bellamy
That the minutes of the meeting of May, 2024 be approved
Carried
4. Discussions
•Parade route- Clarington approved, waiting on Durham regions approval
•Insulation & electrical
•Button design- all agreed, Crystal seconded
•Get write up for plaque -Ron Hooper
•Pancake breakfast- 27th July 9am to 2pm
•Sponsorship & thank you notes
•Sponsorship/ donations
•Clothing line- Victoria Blohm- Crystal seconded
•Pylons
•Lawn signs
•Dory Strikwerda- New member absent for 3 meetings
5.Next meeting schedule
In-person meet on 10th July at 7pm
6. Adjournment
Moved by Jonathan, Ron seconded. Motion adjourned at 8:35pm
Carried
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**Subject to Advisory Committee Approval**
Clarington Heritage Committee Meeting Minutes
May 21, 2024
- 1 -
If this information is required in an alternate format, please contact the Accessibility .
Co-ordinator at 905-623-3379 ext. 2131
Minutes of the Clarington Heritage Committee Meeting was held as a hybrid meeting
in person at 40 Temperance Street, Bowmanville, and via Microsoft Teams on May 21,
2024, at 7:00 PM.
Members Present: Peter Vogel, Steve Conway, Ron Hooper, Heather Graham,
Joseph Dalrymple, Ron Sproule, Colin Maitland, Jason
Moore (ACO), Noel Gamble
Regrets: Sher Leetooze (NVDHS), Myno Van Dyke (NVDHS) retired,
Victor Suppan, Laura Thiel-Convery (Museum), Councillor
Elhajjeh,
Staff Present: Lisa Backus, Sarah Allin, Jane Wang, Planning and
Infrastructure Services
Guests: Tara Jenkins, Preston Arens at AECOM, Absar Beg from
Lifelong Developments
Myno Van Dyke retired as the president of Newcastle Village and District Historical
Society recently. M. Van Dyke served as the representative from NVDHS on the
Committee. Committee members expressed their gratitude to Myno for his
contribution to the Committee and heritage conservation of the community for
many years.
1 Declaration of Interest
There were no disclosures of interest stated at this meeting.
2 Land Acknowledgement Statement
P. Vogel read aloud Clarington’s Land Acknowledgement Statement.
3 Adoption of Agenda
24. 21 Moved by R. Sproule, seconded by J. Dalrymple
That the Agenda be adopted.
“Carried”
4 Adoption of Minutes of Previous Meeting
24. 22 Moved by R. Hooper, seconded by S. Conway
That the minutes of April 16, 2024, the Clarington Heritage Committee
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**Subject to Advisory Committee Approval**
Clarington Heritage Committee Meeting Minutes
May 21, 2024
- 2 -
meeting be adopted with minor revisions, including the discussion on Public
Information Centre.
“Carried”
5 Delegations/Presentations:
5.1 Cultural Heritage Documentation and Salvage Report (Goodyear Property 45
Raynes Avenue, Bowmanville)-- Tara Jenkins, Preston Arens at AECOM
The Consultants Tara Jenkins and Preston Arens at AECOM gave the
presentation to the Committee.
T. Jenkins provided background information related to the demolition permit
submitted in May 2023, and the progress on the site to date, including an overview
of the draft Documentation and Salvage Report that is required prior to demolition .
The applicant submitted a demolition application in 2023. The drafted Cultural
Heritage Documentation and Salvage Report for the property at 45 Raynes
Avenue, Bowmanville, Goodyear, is to fulfill the conditions of the Demolition
application in the first phase. The draft report was circulated to the Committee
members before the meeting. The history of the property was updated and revised
based on the Committee member’s comments and other research. The statement
of significance of the property was refined based on the research. The site was
documented through drone documentation and site visits.
The applicant is now proposing to demolish Building 1 (Powerhouse), diverting
from the Council-approved plan to retain the building. The draft report indicated
that the building has been substantially altered throughout the years.
Contamination is a major issue for its adaptive reuse. Protection measures for
Building 27 and the smokestack are recommended. A structural assessment is
also recommended for the smokestack.
The content and steps of the Commemoration Plan were also outlined.
The Committee thanked the guests for their presentation. Members asked
questions regarding the report. Questions included the possibility of preserving the
building façade across the alleyway of building 27, collecting the World War II
plaques, the ownership of the designated building, example concept plans for a
pedestrian path, open space, and adaptive use of the smokestack and
groundwater table of the property, and what the plan is for the pumphouse
(Building 15).
The property owner and the consultant clarified a few questions. The project’s
landscape architects, architects and engineers are being consulted to explore
open space design and smokestack adaptive reuses. Intended to achieve the
walkability of pathways and visibility of the Creek, the preliminary concept design
showed to build a road linking to the creek, park area and parking space. The wall
of the building across the alleyway of Building 27 would not be retained in that
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**Subject to Advisory Committee Approval**
Clarington Heritage Committee Meeting Minutes
May 21, 2024
- 3 -
scenario. Currently, the property owner owns the parcel of Building 27. The owner
intends to use Building 27 as a commercial space in the future, serving as a sales
office in the interim. The ownership of Building 27 is flexible because it is on its
own block.
6 Business Arising
6.1 Cultural Heritage Documentation and Salvage Report (Goodyear Property 45
Raynes Avenue, Bowmanville)
The Committee members discussed the report content (the salvage plan and
commemoration plan) and the proposal to change the recommendations approved
by Council to retain Building 1. The Committee was encouraged by the
developer’s plan to retain and reuse Building 27 into a functional place. However,
the smokestack standing alone will lose its historical context. The Committee is
open to the adaptive reuse of Building 1. The World War II plaques are important
items to salvage. Committee members noted the community has concerns about
fire, safety and pollution caused by the property.
24. 23 Moved by J. Dalrymple, seconded by N. Gamble
That motion be tabled, the Committee members review materials, provide
comments regarding the proposal of not retaining Building 1 and the Cultural
Heritage Documentation and Salvage Report, and continue the discussion at the
CHC June meeting.
“Tabled”
6.2 Heritage Permit Application: HPA 2024-001(HIG 2024-002) 33 Centre Street,
Staff provided clarification on the impact on the window casing and lintels after
communicating with the property owner. The proposed work is limited to replacing
the windows with energy-efficient windows with the same grill patterns, as the
existing ones. It will not alter the casing and lintels.
24. 24 Moved by N. Gamble, seconded by R. Hooper
That recommends approval of the proposed window replacements for 33 Centre
Street as a minor alteration that is subject to the Deputy CAO of Planning &
infrastructure Service’s approval, with conditions (i) retaining window frames and
lintels intact and (ii) no alteration to the surrounding woodwork or installation of
cladding.
“Carried”
24. 25 Moved by S. Conway, seconded by R. Sproule
That a Heritage Incentive Grant for the proposed work for 33 Centre Street be
supported.
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**Subject to Advisory Committee Approval**
Clarington Heritage Committee Meeting Minutes
May 21, 2024
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“Carried”
7 Project Reports
7.1 Municipal Inventory/ Register: no updates
7.2 Public Outreach/Education
Heritage Barn Project
The map displaying the locations of the barns has been shared with the
Committee to assist the subcommittee members in conducting site visits.
8 Correspondence and Council Referrals: No update
9 New Business:
Public Information Centre for property owners of the listed heritage property
Planning and Infrastructure Services staff, with the assistance of ARA Limited, will
host a Public Information Session on June 11, 2024, from 6:30 pm to 8:30 pm for
owners of properties on the Municipal Register. The Chair will talk about the
Committee’s role and practices of heritage conservation, heritage permit review
and other heritage-related matters in the information session.
10 Other Committee Updates:
10.1 Bowmanville, Orono and Newcastle CIP: No updates
10.2 ACO—Clarington Branch: It was a success presenting at the Maple Festival.
Group tour will start this week
10.3 NVDHS – No updates
10.4 Museum: No updates.
10.5 Heritage Conservation District: No updates
10.6 Wilmot Creek Heritage Park: No updates
10.7 Jury Land Foundation: the Foundation set up a booth at the Maple Festival. The
consultant hired by the Foundation held a workshop to explore potential uses.
Possible funding opportunities are explored.
10.8 Other information: R. Sproule mentioned an article in which Peterborough Council
voted and supported the letter of Architectural Conservancy Ontario (ACO)
proposing an extension of the timeline to designate listed heritage property
introduced by Bill 23.
11 Standing items:
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May 21, 2024
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11.1 81 Scugog Street: The new property owner is aware of the property designation
status and has consulted with the staff regarding the potential plan for
maintenance and improvement of the property. Staff had provided the Owner with
information on the designation bylaw, historical pictures, heritage permit process
and heritage incentive grant program.
11.2 Fletcher Tree: No updates
Adjournment: 9: 10 p.m.
Next Meeting: June 18, 2024, 7:00 p.m.
Page 93
Clarington Diversity Advisory Committee
Minutes - May 9, 2024
Microsoft Teams
Join the meeting now
Meeting ID: 265 190 381 013
Passcode: nEKWzx
Present: Tenzin Shomarr
Pranay Gunti
Councillor Anderson
Ron Hooper
Lauren Reyes-Grange
Joe Solway
Dione Valentine
Vincent Wong
Bev Neblett
Regrets: Rochelle Thomas
Absent: Aaliyah Ruddock
Also Present: Pinder DaSilva, Municipality of Clarington
1. Call to Order
Meeting called to order at 7:02 pm
2. Land Acknowledgement
Land Acknowledgement read by T. Shomar
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 that
resilience and their longstanding contributions to the area now known as the
Municipality of Clarington.
3. Declaration of Interest
There were no disclosures of interest stated at this meeting.
4. Review and approval of Agenda
Moved by R. Hooper; seconded by V. Wong
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Clarington Diversity - 2 - May 2024
Advisory Committee
That the agenda for May 9, 2024, be approved with one additional item (Pride in
Clarington event) to be shared by P. DaSilva under item 9 - Community Update.
Carried
5. Adoption of Minutes
Moved by V. Wong, seconded by P. Gunti
That the meeting minutes for April 11th, 2024 be approved.
Carried
3. DAC Membership discussion
T. Shomar shared some of the challenges that P. DaSilva has had in connecting with
one of the committee members:
• There has been minimal to no communication to confirm attendance for meetings
and for 2024, the member has attended 2 out of the 4 meetings but had to leave
early both times but did not advise ahead of time (this could impact quorum).
• P. DaSilva connected with committee member prior to May meeting and
discussed their intentions to stay on the committee. The member wanted to think
about how DAC meetings would impact schooling schedule and another time
was set up to speak with P. DaSilva a week later.
• That meeting was cancelled as the member was not feeling well. P. DaSilva has
not been able to get in touch with the member since then.
Committee members discussion on matter:
• The member has not missed 3 meetings in a row (as per Terms of Reference)
which would have allowed DAC to ask Council to remove member and replace
with another community member.
• DAC members acknowledged that the individual has been a very valuable
contributing member of the committee in the past.
• Committee could issue a letter expressing concern about the lack of commitment
and attendance at meetings and wait for response or leave it for now as there is
only one more meeting left before the summer break and re -evaluate once the
individual knows their school schedule.
• Members wondered if missing 3 consecutive meetings was the only way that
someone could be asked to be removed from the committee?
• P. DaSilva to follow up with Clerk department regarding these discussions.
4. Anti Black Racism Task Force (ABRTF) Update
• The ABRTF has selected D. Valentine for position of Chair and L. Reyes-Grange
for position of Vice-Chair.
• The work plan was pushed to next meeting so that a more fulsome conversation
could take place.
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Clarington Diversity - 3 - May 2024
Advisory Committee
• C. Honigan has resigned from the Task Force so DAC will need to fill her
position. P. DaSilva will work with Clerk dept to get a posting out.
6. Working Group Update
A. Civic Engagement Working Group
Group members include L. Reyes-Grange, T. Shomar, D. Valentine and V. Wong. The
group provided the following update:
Much of the discussion focused on lack of voter turn out for the last municipal election
and not enough diversity and representation in candidates and their platform . The
working group discussed two ideas that they are interested in exploring further:
I. Providing a place where candidates could share information on their platform,
perhaps through a candidate debate hosting by DAC.
II. Focus on getting youth more aware and interested in civic engagement.
Discussed the possibility of doing a mock council day with some of the high
school kids who are in the Civic’s class.
Committee members asked if the Municipality has ever done a poll to ask community
members why they aren’t voting? This could possibly be done through a Facebook to
get a sense of why people aren’t coming out to vote.
Committee members wondered if we knew what the demographics are of the voters and
non-voters. Are people not coming out to vote because people feel like they aren’t being
heard or represented? Clarington is a commuter community and sometimes people who
commute aren’t as invested in the community in which they live.
P. DaSilva will find out from Deputy Clerk to see what’s been done in the past.
The decrease in the public coming out to vote does seem to be a trend across the
whole province. Schools don’t appear to have the kind of civic engagement that they
used to have.
Social media connection is sometimes difficult because candidates have lost the
personal contact. A lot of the older individuals don’t use social media so if candidates
are trying to reach people via social media, then they may be missing a large part of the
community.
Working group is aware that whatever actions are identified must have a diversity lens
on the civic engagement (i.e. finding out if individuals from minority groups are voting,
increasing IDEA action items in candidate portfolios, encouraging candidates from
diverse backgrounds to run for elected official positions etc.).
B. Diversifying Community Events
Working group has decided to concentrate on municipal events rather than those run by
BIA and Rotary Club as it is more within the DAC’s mandate to provide guidance and
support to municipal staff and initiatives. The working group is focusing on the following
action items:
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Clarington Diversity - 4 - May 2024
Advisory Committee
I. Supporting Municipal staff to create an event/festival next year that would bring
people of different backgrounds together, highlighting food, music, dance, culture
etc.
II. Working with Municipal staff to highlighting celebrations happening in the
community through flags, community board signages, TV’s in recreation facilities.
The working group is aware that is already conversations happening internally about
bringing in more diverse celebrations. The working group members are interested in
being part of these discussions. P. DaSilva will be bringing this request back to the
Manager in charge of community engagement and events.
C. Diversity Student Bursary
It’s officially launched as of May 1st. So far no applications. The comm’s package has
been shared with schools, and committee members have posted on their own social
media.
Committee members wanted to know if we are able to get analytics from the website.
How are they accessing the link? Are they visiting the site? Are they dropping off at a
particular field/form? P.DaSilva will check in with the Comm’s department and get the
analytics
T. Shomar shared that schools have posted it on their internal bursary facebook page.
Application reviews will happen around June 13th at which time the working will look at
the interview process.
Committee is hoping to complete the presentation of the bursary during the school’s
graduation ceremony.
DAC members asked that the minutes from all 3 working groups be shared with
everyone. P. DaSilva will send all the working minutes out.
7. Council Update
Councillor Anderson asked about TV at MAC can include information on community
events that are happening. P. DaSilva will ask Comm’s team.
Durham Region Anti-Racism Task force had the DRPS come in to present. Councillor
Anderson asked committee members if there is interest in having someone from DRPS
to come in and present to DAC. All members agreed this would be a worthwhile
presentation. Councillor Anderson will find out if they are available for the June meeting.
8. Community Update
P. DaSilva shared the following updates:
(a) Equity and Inclusion Lens Guideline that was approved by all the internal
and external Diversity committees has been approved by at the GGC meeting
and will be ratified at the Council meeting. Once that is done, it will be uploaded
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Clarington Diversity - 5 - May 2024
Advisory Committee
to the website and shared internally with staff.
(b) Pride Festivities – Clarington is part of the planning committee for Youth
Pride Durham. The festivities are taking place on June 22 nd at the Regional HQ.
J. Solway has agreed to help out but still looking for other committee members to
come out.
Pride in Clarington is a facebook group who will be hosting a small Clarington
event on June 15th in honour of the 5th anniversary for the Rainbow crosswalk. P.
DaSilva will be attending and has also purchased some swag to provide to the
organizers.
Drag Queen Story time is taking place at the Bowmanville Library from June 8th
from 1-3 pm.
(c) Nation Indigenous People’s History Month is coming up in June. Social
media posts are ready to go. There will be a few events happening across
Durham which will be shared through social media.
(d) DEI Foundational training was completed by CultureAlly with various
“People Leaders” in Clarington. 3 different virtual sessions were held in order to
accommodate as many individuals as possible. We had around 150 staff
complete the training.
(e) Diversity survey analysis – P. DaSilva shared that she was able to locate
information on a Community Diversity survey that was completed in 2019. She
met with the Business Improvement dept to discuss which survey (2019 or 2023)
should be used to determine baseline data. It was decided that given the large
gap between the two surveys and the pandemic, it would be better to use the
2023 survey to establish baseline data. This data is being used to develop an
anti-racism and anti-discrimination education and training plan for the community.
9. Other Business
No other business but please let please let Pinder and Tenzin know if there are future
guest speakers the committee is interested in inviting.
Moved by P. Gunti; seconded by V. Wong.
That the meeting be adjourned at 8:47 pm.
Carried
Next Meeting June 13 at 7 pm via Teams
Page 98
Clarington Diversity Advisory Committee
Minutes – June 13, 2024
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Present: Tenzin Shomar
Pranay Gunti
Councillor Anderson
Ron Hooper
Lauren Reyes-Grange
Joe Solway
Dione Valentine
Vincent Wong
Bev Neblett
Rochelle Thomas
Absent: Aaliyah Ruddock
Also Present: Pinder DaSilva, Municipality of Clarington
Donnalee Smith, CLMA
1. Call to Order: Meeting called to order at 7:01 pm
2. Land Acknowledgement
Land Acknowledgement read by T. Shomar
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 that
resilience and their longstanding contributions to the area now known as the
Municipality of Clarington.
3. Introductions and Welcome
T. Shomar welcomed guest speakers and Donnalee Smith from CLMA.
4. Declaration of Interest
There were no disclosures of interest stated at this meeting.
5. Review and approval of Agenda
Moved by R. Hooper; seconded by J. Solway
That the agenda for June 13, 2024, be approved with one change -removed
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Clarington Diversity - 2 - June 2024
Advisory Committee
DRPS guest speaker and replaced with discussion on topic for September
presentation by DRPS.
Carried
6. Adoption of Minutes
Moved by D. Smith, seconded by J. Solway
That the meeting minutes for May 9th, 2024, be approved.
Carried
7. Guest Speaker – Odessa Grignon and Denise David Pickering Anti-Black
Racism Task Force
T. Shomar welcomed the guests Odessa Grignon (Chair) and Denise David
(Vice-Chair) to the meeting.
Presentation highlights:
• Council appointed Task Force in January 2021
• Goal was to identify barriers and opportunities for stakeholders and
community engagement related to anti-black racism.
• Annual budget for 2024 increased significantly as they will be engaging
with a consultant to build a framework and measures for addressing
racism related issues and challenges
• Work in conjunction with staff liaison, the Mayor, and with residents of
lived experience
• Lots of collaborations with local organizations and local businesses
• Trying to build capacity in other organizations so that community
organizations are also encouraged to facilitate anti-racism and diversity
events in the community.
• They are a group of volunteers and although they have lived experience,
their role is not to solve community problems. They have pushed back to
Council and asked Council to consider what they are doing about some of
the challenges facing the community.
• Shared that there is a likelihood that the PABRT will become an anti-
racism task force at the end of this council term because they do deal with
various types of anti-racism. Stated they are very happy and grateful to
the City for giving this important topic the attention it needed and deserved
during this term.
Past initiatives: Imagine Culture Days; Powerfully Informed Municipal Election
Series; Youth Open Mic, Participatory politics – past candidates for Council who
were not successful etc.
Members asked if the PABRTF works with the Region. It was shared that every
municipality seems to work in silo’s although the Region led DEI symposium is a
good step in breaking down the silos.
Discussion on what DAC can do to support PABRTF and the challenges
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Clarington Diversity - 3 - June 2024
Advisory Committee
that they have been facing. Recommendations included:
• Standing in solidarity especially on issues that come up not only in
Pickering but across all of Durham
• Mutually supporting one another any events and celebrating joy
• Staying engaged in your community-figure out how decisions are being
made
• Members asked where their source of funding comes from. Indicated it is
allocated from Pickering CAO office. Mayor also pushed through some of
the new funding, but they did have to prove their purpose and impact.
Took time to build trust with the community and the City.
• Collaborate on planning and implementing community events.
• Cllr Anderson shared there may be opportunity for the committees to
advocate on behalf of CDCD (Community Development Council Durham)
to support their request for additional funding from the Region for their
Refugee Assistance Program.
8. Discussion on future DRPS presentation topic
T. Shomar asked members to consider what issues/concerns the committee would
like DRPS to present on. Some suggestions included:
• Gaps in recruitment and advancement for marginalized individualized in
police services
• Amendments to the Community Policing Act – what is DRPS’ Diversity plan
and do they have plans for each of the divisions?
9. Student Bursary application review
• Closed June 7th and received 7 applicants. Working group met earlier this
week to review the applications.
• Great to read the essays from the individuals and the fantastic work they
are doing.
• Shortlisted 3 names and have scheduled “discussion/interviews” where
members can get to know the students. After that working group will select
the recipient for the bursary.
• The recipient will be part of the Mayor’s presentation of awards to Grade 8
and 12’s at the June 24th Council meeting.
• Working group will complete a post-process discussion after recipient is
selected to look at our learnings.
10. PA days at School Board
Some school boards in Ontario have started to align their PA days with certain
religious holidays that are not typically reflected in their calendar. For example, the
Waterloo School Board scheduled PA Days on Diwali or Eid to allow students and
their families to participate in the festivities and celebrations without missing
school.
KPRDSB – originally had 2 PA days scheduled on the same days as Diwali and
Eid for 2024-2025 school year but out of concern for not holding staff development
events on celebration days, they have made the decision to move the PA days to
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Clarington Diversity - 4 - June 2024
Advisory Committee
different times. This would mean that students who celebrate these holidays will
be at school.
Discussion by members on whether this should be a motion put forward to Council
to make a recommendation to KPRDSB to adjust PA Days to allow for students to
have time off to celebrate with their families.
Understand that teachers would still be at work and expected to work no matter
when the PA day is scheduled for.
Moved by J. Solway; seconded by R. Thomas
That Council supports the Clarington Diversity Advisory Committee’s position to
request the Kawartha Pine Ridge DSB to take into consideration other holy
holidays and align certain PA days with days of religious significance not currently
reflected as holidays in the traditional school year calendar, providing students with
the day off, similar to the calendars approved by the Durham District School Board
and Waterloo Region District School Board.
11. Council Update
Emancipation Day on August 1st and there will be an event held by the Region.
Councillor Anderson encouraged everyone to attend. P. DaSilva shared that
Clarington will be on the planning committee.
Sport and Recreation Master Plan is coming out in September. Will continue to
have conversations with staff on specific issues that support the needs of our
diverse community such as pitches that can be converted to cricket pitches when
needed. This particular need is missing in the master plan
P. Gunti clarified that the community is not asking for brand new Cricket pitches to
be implemented but asking for permission to turn current pitches into Cricket
pitches, when needed – to do this requires changes to the master plan that has
been introduced. This request for Cricket pitches will only occur at times when the
pitch is not being used by other sporting events.
P. Gunti shared that the cricket community needs to know as soon as possible as
a lot goes into getting the pitch ready. Stated he will continue to advocate and talk
to municipal staff to move this forward.
12. DAC member update
P. DaSilva confirmed with Municipal Clerk that DAC will need to wait until the
committee member who has been on/off absent misses three meetings in a row
(as per the Terms of Reference) before requesting Council remove and replace
the member. If the member misses the September meeting, then can officially
request removal from committee.
P. DaSilva shared that she did text the member on the phone number they had
provided to P. DaSilva but there has been no response. Shared that another
email was also sent but have not heard anything as of yet.
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Clarington Diversity - 5 - June 2024
Advisory Committee
13. Community Update
a. Anti-Racism Workplan
The Anti-Racism and Anti-Discrimination working group has brought forward
some ideas for education and training for the community business leaders and
organizations.
One of the initiatives will be an anti-racism and anti-discrimination social media
campaign. P. DaSilva is working with the Communication team to identify a video
production consultant who can help create the campaign. The consultant will
meet with the working group, DAC and CABRTF for feedback and input.
Hoping to launch the campaign in the fall.
14. ABR Task Force Update
ABRTF member resigned last month; have an open call out for new member to
fill the role. To date, have received 7 applications and the posting is open till end
of June.
P. DaSilva will create a summary of the applicants and create a small matrix to
help DAC select a new member for September 2024.
15. Future Agenda Items – Guest speakers Redemption House Recovery &
DRPS
V. Wong brought forward the idea of bringing Redemption House of Recovery to
the October meeting for a presentation. The organization helps men who are
struggling with addictions to find a new start.
P. DaSilva will reach out to DRPS with possible presentation ideas for the
September meeting
Moved by P. Gunti; seconded by V. Wong.
That the Diversity Advisory Committee meeting be adjourned at 9:09 pm.
Carried
Next Meeting September 12, 2024, at 7 pm via Teams
Page 103
MUNICIPALITY OF CLARINGTON
COUNCIL
DATE: June 24, 2024
MOVED BY: Councillor Anderson
SECONDED BY:
That Council supports the Clarington Diversity Advisory Committee’s position to request
the Kawartha Pine Ridge District School Board take into consideration other holy
holidays and align certain PA days with days of religious significance not currently
reflected as holidays in the traditional school year calendar, providing students with the
day off, similar to the calendars approved by the Durham District School Board and
Waterloo Region District School Board; and
That all interested parties be advised of Council’s decision.
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* Subject to Advisory Committee Approval *
Agricultural Advisory Committee of Clarington June 13, 2024
Agricultural Advisory Committee of Clarington
Meeting Minutes
Date: Thursday, June 13, 2024
Time: 7:30 p.m.
Location: Microsoft Teams
or Meeting Room 1C, Municipal Administrative Centre
40 Temperance St., Bowmanville, Ontario
Members Present: Henry Zekveld (Chair), Tom Barrie, Eric Bowman, Brenda Metcalf,
Richard Rekker, Jennifer Knox, John Cartwright, Craig Rickard,
Jordan McKay, Mitch Morawetz (DRFA)
Regrets: Councillor Zwart, Ryan Cullen
Staff Present: Sylvia Jennings, Amanda Crompton, Tony Ricciardi – Planning and
Infrastructure Services
Guests: Allison De Vos – Invest Durham
1. Welcome and Introductions
H. Zekveld welcomed all to the meeting, with introductions.
2. Land Acknowledgement Statement
H. Zekveld recited Clarington’s Land Acknowledgement Statement.
3. Declarations of Interest
None
4. Approval of Minutes of March 14, 2024, and May 9, 2024
024-007 Moved by Richard Rekker, Seconded by Brenda Metcalf
That the Minutes of the March 14, 2024, meeting by approved.
Carried
024-008 Moved by Eric Bowman, Seconded by Craig Rickard
That the Minutes of the May 9, 2024, meeting by approved.
Carried
5. Presentations / Delegations
5a. Presentation on the Rural Capital Works Update
T. Ricciardi shared a presentation on 2024 Capital Works projects. He noted that
there are relatively fewer rural projects this year. He reviewed new and renovated
parks that are being worked on this year including the Newcastle Neighbourhood
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Agricultural Advisory Committee of Clarington June 13, 2024
Park near Diane Hamre Recreation Complex, a new park on the former
Bowmanville Zoo lands, the Northglen Neighbourhood Park, Rose Park in
Newtonville, and upgrades at the South Courtice Arena. Work on culverts and
structures was reviewed. Other projects were noted including roadside protection,
soil management and a new site alteration by-law, road rehabilitation at Brown
Street, and High and O’Dell Streets (one project). Streetscape, sidewalk and
streetlighting improvements, and a grade separation at Cobbledick and Bennett
Road. T. Ricciardi also passed on an update from Public Works that ditching and
rural road surfacing and sealing was recently completed.
T. Ricciardi answered questions from the Committee. The Environmental
Assessment for the Longworth Avenue extension was discussed. The Committee
noted challenges that farm equipment may have when roads are reconstructed
and/or modified and suggested consultation with agricultural stakeholders could
provide information that could improve safety and access. T. Ricciardi noted the
Committee’s concerns and will pass them along to Municipal Staff and the Region
of Durham.
6. Business Arising from Previous Meeting
6a. Motion on Stormwater Management Fees
S. Jennings reviewed the discussion regarding Stormwater Management Fees at
the last meeting. The Committee discussed the matter and passed the following
motion.
024-009 Moved by Tom Barrie, Seconded by Richard Rekker
Whereas Stormwater Management fees are intended for urban infrastructure needs
and flood prevention, the Agricultural Advisory Committee of Clarington believes
that agricultural operations on agricultural properties should be exempt from paying
Stormwater Management fees in the Municipality of Clarington, should these fees
be considered for implementation by the Municipality.
Carried
6b. Railway Maintenance Conflicts Motion
S. Jennings reviewed the delegation and discussion that occurred at the previous
meeting on May 9, 2024. The Committee determined that this matter shall be
deferred until the next meeting when more information may be available as a result
of discussions with CNR between Municipal Staff and Councillor Zwart. S. Jennings
will relay any available information at the next meeting.
7. Correspondence, Council Items and Referrals
S. Jennings shared the following for information:
• North Durham Policy Review on Agriculture-Related and On-Farm Diversified
Activities
• Region of Durham Notice of asphalt sealing on Regional Roads
• Proposed zoning by-law amendment to add definition of “farm building”
• Report on Rodenticide Ban at Municipal Facilities
• Notice of Class Environment Assessment for new Hydro Transmission Line
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Agricultural Advisory Committee of Clarington June 13, 2024
Committee members discussed the North Durham Policy Review item. A. De Vos
and S. Jennings answered questions related to the project and how it may affect
Clarington. The scope of the current project is only the North Durham municipalities
but may influence policies in other Durham local area municipalities.
Committee members discussed the recommendations in the Rodenticide Ban in
Municipal Facilities Staff Report and reiterated their concerns with expanding the
program.
Committee members discussed the new hydro transmission line item and noted that
there did not appear to be early consultation with property owners.
8. Liaison Reports
8a. Durham Agricultural Advisory Committee – T. Barrie
T. Barrie provided the update. The consultant working on the North Durham Policy
Review Study presented to the Committee. The Hamilton-Oshawa Port Authority is
expanding their fertilizer business to include urea and potash and is searching for a
grain merchandizer. The DAAC Farm Tour is September 26.
8b. Durham Region Federation of Agriculture
M. Morawetz provided the update. DRFA will be attending the Touch a Truck Event
on August 23. The Region of Durham and Durham Farm Connections are currently
looking to hire summer students. The next meeting is June 18 and will feature a
presentation on the North Durham Policy Review Study.
8c. Durham Farm Connections – B. Metcalf
B. Metcalf provided the update. Precision Agriculture Day was a success.
8d. Durham Agricultural Economic Development Update – A. De Vos
A. De Vos provided an update. Precision Agriculture Day was held with help from
Durham Farm Connections, Algoma Orchards, and the Barrie Farm. Approximately
100 high school students attended and were shown a wide variety of farming
techniques and technologies. Conversations are ongoing with the Hamilton-Oshawa
Port Authority, and grain infrastructure upgrades at the Oshawa Port are expected
to be complete by the end of the fall. The Agri-food Gateway Program is kicking off
on June 24.
9. New Business
9a. Suggestions for Future Speakers
J. Cartwright raised that previously the local fire chief regularly presented to the
Committee and suggested that the new fire chief would be a good future guest. E.
Bowman suggested a presentation from Public Works. S. Jennings noted the
suggestions and will follow up. She noted that suggestions for future speakers are
always encouraged.
10. Date of Next Meeting
August 8, 2024
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Agricultural Advisory Committee of Clarington June 13, 2024
11. Adjournment
024-010 Moved by John Cartwright, Seconded by Eric Bowman
That the meeting adjourn at 9:35 p.m.
Carried
Page 108
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: Council
Date of Meeting: June 24, 2024 Report Number: FSD-033-24
Authored by: Trevor Pinn, Deputy CAO/Treasurer, Finance and Technology
Submitted By: Trevor Pinn, Deputy CAO/Treasurer, Finance and Technology
Reviewed By: Mary-Anne Dempster, CAO
By-law Number: Resolution Number:
File Number:
Report Subject: Funding Agreement for Renewed Canada Community-Building Fund 2024
to 2034
Recommendations:
1. That Report FSD-033-24, and any related delegations or communication items, be
received;
2. That the By-law attached to Report FSD-033-24, as Attachment 1, be approved to
enter into an agreement with the Government of Canada to facilitate the Canada
Community-Building Fund within the Province of Ontario; and
3. That all interested parties listed in Report FSD-033-24, and any delegations be
advised of Council’s decision.
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Municipality of Clarington Page 2
Report FSD-033-24
Report Overview
The Association of Municipalities of Ontario have entered into an agreement with the
Government of Canada to facilitate the Canada Community-Building Fund within the
Province of Ontario.
The Municipality is required to sign an agreement with AMO to access these funds, which
provides an annual capital grant to the Municipality in excess of $3.0 million each year from
2024 to 2028.
1. Background
1.1 Established in 2005 as the Federal Gas Tax Fund, the Canada Community-Building
Fund is a permanent source of federal funding for local infrastructure. Funds may be
used for 18 different project categories and may be banked up to five years.
1.2 The grant is formula based, which means there is no application required to access the
funds. This provides flexibility to the Municipality to invest these funds in priority project s
as it sees fit, provided they are eligible project categories.
1.3 The attached funding agreement runs from 2024 to 2034 providing stability for financial
planning. The Municipality has been provided allocations from the fund as follows:
Year Allocation
2024 $3,188,877
2025 3,321,747
2026 3,321,747
2027 3,454,617
2028 3,454,617
Total $16,741,605
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Municipality of Clarington Page 3
Report FSD-033-24
2. Municipal Funding Agreement on the Canada Community-
Building Fund 2024 to 2034
2.1 The attached funding agreement is between the Association of Municipality of Ontario
(AMO) and the Municipality of Clarington. The Government of Canada has an
agreement with AMO to administer the CCBF for municipalities in Ontario (other than
the City of Toronto).
2.2 The term of the agreement is to 2034, providing ten years of capital grant funding from
the Government of Canada. This provides stability in long-term financial plans for capital
reinvestment and asset management.
2.3 The funds provided may be used as the Municipality sees fit provided it meets the
eligibility criteria, there is no application required to access the funds.
2.4 The Municipality is required to meet the Asset Management regulations of the Province
of Ontario (O.Reg 588/17), which the Municipality currently does.
2.5 A new requirement, is that municipalities greater than 30,000 are required to complete a
Housing Needs Assessment. This preparation of the HNA will be in accordance with
guidance provided by the Government of Canada. It is expected that the Municipality
would prioritize projects funded by the CCBF in accordance with the HNA. The first HNA
is required by March 31, 2025.
2.6 The list of eligible investment categories remains unchanged and includes:
Broadband connectivity
Brownfield redevelopment
Capacity-building
Community energy systems
Cultural infrastructure
Drinking water
Fire halls
Local roads and bridges
Public transit
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Municipality of Clarington Page 4
Report FSD-033-24
Recreational infrastructure
Regional and local airports
Resilience
Short-line rail
Short-sea shipping
Solid waste
Sport infrastructure
Tourism infrastructure
Wastewater
2.7 The next steps are to sign the agreement, which must be approved by authorized by a
Municipal by-law, and forward to AMO. It is recommended that the Treasurer and CAO
sign on behalf of the Municipality, the Treasurer has responsibilities for reporting under
the agreement and is the point contact for AMO.
3. Financial Considerations
3.1 Failure to execute the agreement would result in the loss of known annual capital grant
funding from the CCBF in excess of at least $3.3 million per year until 2028.
4. Strategic Plan
Not Applicable
5. Concurrence
Not Applicable.
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Municipality of Clarington Page 5
Report FSD-033-24
6. Conclusion
It is respectfully recommended that Council authorize the entering into of the Municipal
Funding Agreement with the Association of Municipalities of Ontario for the Canada
Community-Building Fund 2024 to 2034.
Staff Contact: Trevor Pinn, CPA, CA, Deputy CAO/Treasurer, Finance and Technology, 905-
623-3379 ext.2602 or tpinn@clarington.net.
Attachments:
Attachment 1 – Draft By-law Authorizing Execution of Municipal Funding Agreement for the
Canada Community-Building Fund
Attachment 2 – Municipal Funding Agreement for the Canada Community-Building Fund with
the Association of Municipalities of Ontario
Interested Parties:
The following interested parties will be notified of Council's decision:
Association of Municipalities of Ontario (AMO)
Page 113
Attachment 1 to Report FSD-033-24
If this information is required in an alternate format, please contact the Accessibility
Coordinator at 905-623-3379 ext. 2131.
The Corporation of the Municipality of Clarington
By-law 2024-xxx
Being a by-law to authorize the execution of a Municipal Funding Agreement on the
Canada Community-Building Fund with the Association of Municipalities of Ontario.
Whereas the Council of The Corporation of the Municipality of Clarington has approved
the recommendations of Report FSD-033-24, and deems it desirable to pass this by-law
to authorize the execution of certain agreements;
And whereas Section 8 of the Municipal Act, 2001, S.O.c. 25 provides, in part, that a
municipality has the capacity, rights, powers and privileges of a natural person for the
purpose of exercising authority;
Now therefore the Council of the Municipality of Clarington enacts as follows :
1. That the CAO and Treasurer be authorized to execute the Municipal Funding
Agreement under the Canada Community-Building Fund (CCBF) with the
Association of Municipalities of Ontario (AMO).
Passed in Open Council this 24th day of June, 2024.
_____________________________________
Adrian Foster, Mayor
_____________________________________
June Gallagher, Municipal Clerk
Page 114
MUNICIPAL FUNDING AGREEMENT
ON THE CANADA COMMUNITY-BUILDING FUND
BETWEEN:
THE ASSOCIATION OF MUNICIPALITIES OF ONTARIO
(referred to herein as “AMO”)
AND:
THE MUNICIPALITY OF CLARINGTON
(a municipal corporation pursuant to the Municipal Act, 2001, referred to herein as the
“Recipient”)
WHEREAS the Government of Canada, the Government of Ontario, AMO, and the City of Toronto
are signatories to the Administrative Agreement on the Canada Community-Building Fund
effective April 1, 2024 (the “Administrative Agreement”), which governs the transfer and use of
the Canada Community-Building Fund (“CCBF”) in Ontario;
AND WHEREAS AMO is responsible for the administration of CCBF funding made available to
all Municipalities in Ontario – except the City of Toronto – under the Administrative Agreement,
and will therefore undertake (and require the Recipient to undertake) certain activities as set out
in this Agreement;
AND WHEREAS the Recipient wishes to enter into this Agreement to access CCBF funding;
NOW THEREFORE the Parties agree as follows:
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Municipal Funding Agreement on the Canada Community-Building Fund
Page 2 of 24
1. DEFINITIONS AND INTERPRETATIONS
1.1 Definitions. For the purposes of this Agreement, the following terms shall have the
meanings ascribed to them below:
“Annual Report” means the duly completed report to be prepared and delivered to
AMO as described in Section 6.1.
“Asset Management” is a principle/practice that includes planning processes,
approaches, plans, or related documents that support an integrated lifecycle approach
to the effective stewardship of infrastructure assets to maximize benefits and
effectively manage risk.
“Canada” means the Government of Canada, as represented by the Minister of
Housing, Infrastructure and Communities.
“Canada Community-Building Fund” or “CCBF” means the program established
under section 161 of the Keeping Canada’s Economy and Jobs Growing Act, S.C.
2011, c. 24 as amended by section 233 of the Economic Action Plan 2013 Act, No. 1,
S.C. 2013, c. 33, as the Gas Tax Fund and renamed the Canada Community-Building
Fund in section 199 of Budget Implementation Act, 2021, No. 1.
“Contract” means an agreement between the Recipient and a Third Party whereby
the latter agrees to supply a product or service to an Eligible Project in return for
financial consideration.
“Eligible Expenditure” means an expenditure described as eligible in Schedule B or
deemed eligible by Canada in accordance with Section 4.2.
“Eligible Investment Category” means an investment category listed in Schedule A
or deemed eligible by Canada in accordance with Section 3.2.
“Eligible Project” means a project that fits within an Eligible Investment Category.
“Event of Default” has the meaning given to it in Section 13.1 of this Agreement.
“Funds” mean the funds made available to the Recipient through the CCBF or any
other source of funding as determined by Canada. Funds are made available pursuant
to this Agreement and includes any interest earned on the said Funds. Funds
transferred to another Municipality in accordance with Section 5.3 of this Agreement
are to be treated as Funds by the Municipality to which the Funds are transferred; and
Funds transferred to a non-municipal entity in accordance with Section 5.4 of this
Agreement shall remain as Funds under this Agreement for all purposes and the
Recipient shall continue to be bound by all provisions of this Agreement with respect
to such transferred Funds.
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Municipal Funding Agreement on the Canada Community-Building Fund
Page 3 of 24
“Housing Needs Assessment” or “HNA” means a report informed by data and
research describing the current and future housing needs of a Municipality or
community according to guidance provided by Canada.
“Ineligible Expenditures” means those expenditures described as ineligible in
Schedule C or deemed ineligible by Canada in accordance with Section 4.2.
“Infrastructure” means tangible capital assets that are primarily for public use or
benefit in Ontario – whether municipal or regional, and whether publicly or privately
owned.
“Lower-Tier Municipality” means a Municipality that forms part of an Upper-Tier
Municipality for municipal purposes, as defined under the Municipal Act, 2001, S.O.
2001, c. 25.
“Municipal Fiscal Year” means the period beginning January 1st of a year and
ending December 31st of the same year.
“Municipality” and “Municipalities” means every municipality as defined under the
Municipal Act, 2001, S.O. 2001, c. 25.
“Non-Municipal Transfer By-law” means a by-law passed by Council of the
Recipient pursuant to Section 5.4 of this Agreement.
“Parties” means AMO and the Recipient.
“Prior Agreement” means the municipal funding agreement for the transfer of federal
gas tax funds entered into by AMO and the Recipient, effective April 2014 and with an
expiry date of March 31, 2024.
“Single-Tier Municipality” means a Municipality, other than an Upper-Tier
Municipality, that does not form part of an Upper-Tier Municipality for municipal
purposes, as defined under the Municipal Act, 2001, S.O. 2001 c. 25.
“Third Party” means any person or legal entity, other than the Parties to this
Agreement, who participates in the implementation of an Eligible Project by means of
a Contract.
“Transfer By-law” means a by-law passed by Council of the Recipient pursuant to
Section 5.3 of this Agreement.
“Unspent Funds” means the amount reported as unspent by the Recipient as of
December 31, 2023 in the Recipient’s 2023 Annual Report (as defined under the Prior
Agreement).
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Municipal Funding Agreement on the Canada Community-Building Fund
Page 4 of 24
“Upper-Tier Municipality” means a Municipality of which two or more Lower-Tier
Municipalities form part for municipal purposes, as defined under the Municipal Act,
2001, S.O. 2001 c. 25.
1.2 Interpretations
a) “Agreement” refers to this agreement as a whole, including the cover and
execution pages and all of the schedules hereto, and all amendments made
hereto in accordance with the provisions hereof.
b) The words “herein”, “hereof” and “hereunder” and other words of similar
import refer to this Agreement as a whole and not any particular schedule,
article, section, paragraph or other subdivision of this Agreement.
c) The term “including” or “includes” means including or includes (as
applicable) without limitation or restriction.
d) Any reference to a federal or provincial statute is to such statute and to the
regulations made pursuant to such statute as such statute and regulations may
at any time be amended or modified and in effect and to any statute or
regulations that may be passed that have the effect of supplementing or
superseding such statute or regulations.
2. TERM OF THE AGREEMENT
2.1 Term. Subject to any extension or termination of this Agreement or the survival of any
of the provisions of this Agreement pursuant to the provisions contained herein, this
Agreement shall come into effect as of April 1, 2024 up to and including March 31,
2034.
2.2 Review. This Agreement will be reviewed by AMO by June 30, 2027.
2.3 Amendment. This Agreement may be amended at any time in writing as agreed to
by AMO and the Recipient.
2.4 Notice. Any of the Parties may terminate this Agreement on two (2) years written
notice.
2.5 Prior Agreement. The Parties agree that the Prior Agreement, including Section 15.5
thereof, is hereby terminated. Notwithstanding the termination of the Prior Agreement,
including Section 15.5, the reporting and indemnity obligations of the Recipient
thereunder with respect to expended Funds governed by the Prior Agreement as set
forth in Sections 5, 7, 10.3, 10.4 and 10.5 of the Prior Agreement shall survive the
said termination.
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Municipal Funding Agreement on the Canada Community-Building Fund
Page 5 of 24
3. ELIGIBLE PROJECTS
3.1 Eligible Projects. Eligible Projects are those that fit within an Eligible Investment
Category. Eligible Investment Categories are listed in Schedule A.
3.2 Discretion of Canada. The eligibility of any investment category not listed in
Schedule A is solely at the discretion of Canada.
3.3 Recipient Fully Responsible. The Recipient is fully responsible for the completion
of each Eligible Project in accordance with Schedule A and Schedule B.
4. ELIGIBLE EXPENDITURES
4.1 Eligible Expenditures and Ineligible Expenditures. Eligible Expenditures are
described in Schedule B. Ineligible Expenditures are described in Schedule C.
4.2 Discretion of Canada. The eligibility of any item not listed in Schedule B or Schedule
C to this Agreement is solely at the discretion of Canada.
4.3 Reasonable Access. The Recipient shall allow AMO and Canada reasonable and
timely access to all documentation, records and accounts and those of their respective
agents or Third Parties related to the receipt, deposit and use of Funds and Unspent
Funds, and any interest earned thereon, and all other relevant information and
documentation requested by AMO or Canada or their respective designated
representatives for the purposes of audit, evaluation, and ensuring compliance with
this Agreement.
4.4 Retention of Receipts. The Recipient will keep proper and accurate accounts and
records of all Eligible Projects including invoices and receipts for Eligible Expenditures
for at least six (6) years after the completion of the project.
4.5 Contracts. The Recipient will award and manage all Contracts in accordance with its
relevant policies and procedures and, if applicable, in accordance with any domestic
or international trade agreements, and all other applicable laws. The Recipient will
ensure any of its Contracts for the supply of services or materials to implement its
responsibilities under this Agreement will be awarded in a way that is transparent,
competitive, consistent with value for money principles and pursuant to its adopted
procurement policy.
5. FUNDS
5.1 Use of Funds. The Recipient acknowledges and agrees the Funds are intended for
and shall be used only for Eligible Expenditures in respect of Eligible Projects.
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Municipal Funding Agreement on the Canada Community-Building Fund
Page 6 of 24
5.2 Unspent Funds. Any Unspent Funds, and any interest earned thereon, will be subject
to the terms and conditions of this Agreement, and will no longer be governed by the
terms and conditions of the Prior Agreement.
5.3 Transfer of Funds to a Municipality. Where a Recipient decides to allocate and
transfer Funds to another Municipality (the “Transferee Municipality”):
a) The allocation and transfer shall be authorized by a Transfer By-law. The
Transfer By-law shall be passed by the Recipient’s council and submitted to
AMO as soon thereafter as practicable. The Transfer By-law shall identify the
Transferee Municipality and the amount of Funds the Transferee Municipality
is to receive for the Municipal Fiscal Year(s) specified in the Transfer By-law.
b) The Recipient is still required to submit an Annual Report in accordance with
Section 6.1 hereof with respect to the Funds transferred.
c) No transfer of Funds pursuant to this Section 5.3 shall be effected unless and
until the Transferee Municipality has either (i) entered into an agreement with
AMO on substantially the same terms as this Agreement, or (ii) has executed
and delivered to AMO a written undertaking to assume all of the Recipient’s
obligations under this Agreement with respect to the Funds transferred, such
as undertaking in a form satisfactory to AMO.
5.4 Transfer of Funds to a Non-Municipal Entity. Where a Recipient decides to support
an Eligible Project undertaken by a non-municipal entity (whether a for profit, non-
governmental, or not-for profit organization):
a) The provision of such support shall be authorized by a Transfer By-law (a
“Non-Municipal Transfer By-law”). The Non-Municipal Transfer By-law shall be
passed by the Recipient’s council and submitted to AMO as soon as
practicable thereafter. The Non-Municipal Transfer By-law shall identify the
non-municipal entity, and the amount of Funds the non-municipal entity is to
receive for that Eligible Project.
b) The Recipient shall continue to be bound by all the provisions of this
Agreement notwithstanding any such transfer.
c) No transfer of Funds pursuant to this Section 5.4 shall be effected unless and
until the non-municipal entity receiving the Funds has executed and delivered
to AMO a written undertaking to assume all of the Recipient’s obligations under
this Agreement with respect to the Funds transferred, in a form exclusively
satisfactory to AMO.
5.5 Payout of Funds. Subject to Sections 5.14 and 5.15, AMO will transfer Funds twice
yearly, on or before the dates agreed upon by Canada and AMO.
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5.6 Deposit of Funds. The Recipient will deposit the Funds in:
a) An interest-bearing bank account; or
b) An investment permitted under:
i. The Recipient’s investment policy; and
ii. Provincial legislation and regulation.
5.7 Interest Earnings and Investment Gains. Interest earnings and investment gains
will be:
Proportionately allocated to the CCBF when applicable; and
Applied to Eligible Expenditures for Eligible Projects.
5.8 Funds Advanced. Funds shall be spent (in accordance with Sections 3 and 4) or
transferred (in accordance with Sections 5.3 or 5.4) within five (5) years after the end
of the year in which Funds were received. Unexpended Funds shall not be retained
beyond such five (5) year period without the documented consent of AMO. AMO
reserves the right to declare that unexpended Funds after five (5) years become a
debt to Canada which the Recipient will reimburse forthwith on demand to AMO for
transmission to Canada.
5.9 Expenditure of Funds. The Recipient shall expend all Funds by December 31, 2038.
5.10 HST. The use of Funds is based on the net amount of harmonized sales tax to be
paid by the Recipient net of any applicable tax rebates.
5.11 Limit on Canada’s Financial Commitments. The Recipient may use Funds to pay
up to one hundred percent (100%) of Eligible Expenditures of an Eligible Project.
5.12 Federal Funds. The Recipient agrees that any Funds received will be treated as
“federal funds” for the purpose of other federal infrastructure programs.
5.13 Stacking. If the Recipient is receiving federal funds under other federal infrastructure
programs in respect of an Eligible Project to which the Recipient wishes to apply
Funds, the maximum federal contribution limitation set out in any other federal
infrastructure program agreement made in respect of that Eligible Project shall
continue to apply.
5.14 Withholding Payment. AMO may, in its exclusive discretion, withhold Funds where
the Recipient is in default of compliance with any provisions of this Agreement.
5.15 Insufficient Funds Provided by Canada. Notwithstanding the provisions of Section
2, if Canada does not provide sufficient funds to continue the Funds for any Municipal
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Fiscal Year during which this Agreement is in effect, AMO may immediately terminate
this Agreement on written notice to the Recipient.
6. REPORTING REQUIREMENTS
6.1 Annual Report. The Recipient shall submit a report to AMO by April 30th each year,
or as otherwise notified by AMO. The report shall be submitted in an electronic format
deemed acceptable by AMO and shall contain the information described in Schedule
D.
6.2 Project List. The Recipient shall ensure that projects are reported in advance of
construction. Information required is as noted in Section 2.3 of Schedule E.
7. ASSET MANAGEMENT
7.1 Implementation of Asset Management. The Recipient will develop and implement
an Asset Management plan, culture, and methodology in accordance with legislation
and regulation established by the Government of Ontario (e.g., O. Reg. 588/17).
7.2 Asset Data. The Recipient will continue to improve data describing the condition of,
long-term cost of, levels of service provided by, and risks associated with
infrastructure assets.
8. HOUSING NEEDS ASSESSMENT
8.1 Requirement. While an HNA is encouraged for all Municipalities, the Recipient must
complete a HNA if it had a population of 30,000 or more on the 2021 Census of
Canada and is a Single-Tier Municipality or a Lower-Tier Municipality.
8.2 Content of the HNA. The Recipient will prepare the HNA in accordance with the
guidance provided from time to time by Canada.
8.3 Use of HNA. The Recipient is expected to prioritize projects that support the growth
of the housing supply. The HNA is to be used by Municipalities to prioritize, where
possible, Infrastructure or capacity building projects that support increased housing
supply where it makes sense to do so.
8.4 Publication of the HNA. The Recipient will publish the HNA on its website.
8.5 HNA reporting requirements. The Recipient will send to AMO by March 31, 2025,
unless otherwise agreed upon:
a) A copy of any HNA it is required to complete in accordance with Section 8.1;
and
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b) The URL to the published HNA on the Recipient’s website.
9. COMMUNICATIONS REQUIREMENTS
9.1 The Recipient will comply with all communication requirements outlined in Schedule
E.
10. RECORDS AND AUDIT
10.1 Accounting Principles. All accounting terms not otherwise defined herein have the
meanings assigned to them; all calculations will be made and all financial data to be
submitted will be prepared in accordance with generally accepted accounting
principles (“GAAP”) in effect in Ontario. GAAP will include, without limitation, those
principles approved or recommended for local governments from time to time by the
Public Sector Accounting Board or the Chartered Professional Accountants of Canada
or any successor institute, applied on a consistent basis.
10.2 Separate Records. The Recipient shall maintain separate records and
documentation for the Funds and keep all records including invoices, statements,
receipts, and vouchers in respect of Funds expended on Eligible Projects in
accordance with the Recipient’s municipal records retention by-law. Upon reasonable
notice by AMO or Canada, the Recipient shall submit all records and documentation
relating to the Funds for inspection or audit.
10.3 External Auditor. AMO or Canada may request, upon written notice to Recipient, an
audit of Eligible Project(s) or Annual Report(s). AMO shall retain an external auditor
to carry out an audit and ensure that any auditor who conducts an audit pursuant to
this Agreement or otherwise, provides a copy of the audit report to the Recipient.
11. INSURANCE AND INDEMNITY
11.1 Insurance. The Recipient shall put in effect and maintain in full force and effect or
cause to be put into effect and maintained for the term of this Agreement all the
necessary insurance with respect to each Eligible Project, including any Eligible
Projects with respect to which the Recipient has transferred Funds pursuant to
Section 5 of this Agreement, that would be considered appropriate for a prudent
Municipality undertaking similar Eligible Projects, including, where appropriate and
without limitation, property, construction, and liability insurance, which insurance
coverage shall identify Canada and AMO as additional insureds for the purposes of
the Eligible Projects.
11.2 Certificates of Insurance. Throughout the term of this Agreement, the Recipient shall
have a valid certificate of insurance that confirms compliance with the requirements
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of Section 11.1. The Recipient shall produce such certificate of insurance on request,
including as part of any AMO or Canada audit.
11.3 AMO Not Liable. In no event shall Canada or AMO be liable for:
Any bodily injury, death or property damages to the Recipient, its employees,
agents, or consultants or for any claim, demand or action by any Third Party
against the Recipient, its employees, agents, or consultants, arising out of or
in any way related to this Agreement; or
Any incidental, indirect, special, or consequential damages, or any loss of use,
revenue or profit to the Recipient, its employees, agents, or consultants arising
out of any or in any way related to this Agreement.
11.4 Recipient to Compensate Canada. The Recipient will ensure that it will not, at any
time, hold the Government of Canada, its officers, servants, employees or agents
responsible for any claims or losses of any kind that the Recipient, Third Parties or
any other person or entity may suffer in relation to any matter related to the Funds or
an Eligible Project and that the Recipient will, at all times, compensate Canada, its
officers, servants, employees and agents for any claims or losses of any kind that any
of them may suffer in relation to any matter related to CCBF funding or an Eligible
Project.
11.5 Recipient to Indemnify AMO. The Recipient hereby agrees to indemnify and hold
harmless AMO, its officers, servants, employees or agents (each of which is called an
“Indemnitee”), from and against all claims, losses, damages, liabilities and related
expenses including the fees, charges and disbursements of any counsel for any
Indemnitee incurred by any Indemnitee or asserted against any Indemnitee by
whomsoever brought or prosecuted in any manner based upon, or occasioned by,
any injury to persons, damage to or loss or destruction of property, economic loss or
infringement of rights caused by or arising directly or indirectly from:
The Funds;
The Recipient’s Eligible Projects, including the design, construction, operation,
maintenance, and repair of any part or all of the Eligible Projects;
The performance of this Agreement or the breach of any term or condition of
this Agreement by the Recipient, its officers, servants, employees, and agents,
or by a Third Party, its officers, servants, employees, or agents; and
Any omission or other wilful or negligent act of the Recipient or Third Party and
their respective officers, servants, employees, or agents.
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12. TRANSFER AND OPERATION OF MUNICIPAL INFRASTRUCTURE
12.1 Reinvestment. The Recipient will invest into Eligible Projects, any revenue that is
generated from the sale, lease, encumbrance, or other disposal of an asset resulting
from an Eligible Project where such disposal takes place within five (5) years of the
date of completion of the Eligible Project.
12.2 Notice. The Recipient shall notify AMO in writing 120 days in advance and at any time
during the five (5) years following the date of completion of an Eligible Project if it is
sold, leased, encumbered, or otherwise disposed of.
12.3 Public Use. The Recipient will ensure that Infrastructure resulting from any Eligible
Project that is not sold, leased, encumbered, or otherwise disposed of, remains
primarily for public use or benefit.
13. DEFAULT AND TERMINATION
13.1 Event of Default. AMO may declare in writing that an Event of Default has occurred
when the Recipient has not complied with any condition, undertaking or term in this
Agreement. AMO will not declare in writing that an Event of Default has occurred
unless it has first consulted with the Recipient. For the purposes of this Agreement,
each of the following events shall constitute an “Event of Default”:
Failure by the Recipient to deliver in a timely manner an Annual Report or
respond to questionnaires or reports as required;
Delivery of an Annual Report that discloses non-compliance with any
condition, undertaking or material term in this Agreement;
Failure by the Recipient to co-operate in an external audit undertaken by
Canada, AMO or their agents;
Delivery of an external audit report that discloses non-compliance with any
condition, undertaking or term in this Agreement; and
Failure by the Recipient to expend Funds in accordance with the terms of this
Agreement, including Section 5.8.
13.2 Waiver. AMO may withdraw its notice of an Event of Default if the Recipient, within
thirty (30) calendar days of receipt of the notice, either corrects the default or
demonstrates, to the satisfaction of AMO in its sole discretion that it has taken such
steps as are necessary to correct the default.
13.3 Remedies on Default. If AMO declares that an Event of Default has occurred under
Section 13.1, after thirty (30) calendar days from the Recipient’s receipt of the notice
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of an Event of Default, it may immediately terminate this Agreement or suspend its
obligation to pay the Funds. If AMO suspends payment, it may pay suspended Funds
if AMO is satisfied that the default has been cured.
13.4 Repayment of Funds. If AMO declares that an Event of Default has not been cured
to its exclusive satisfaction, AMO reserves the right to declare that prior payments of
Funds become a debt to Canada which the Recipient will reimburse forthwith on
demand to AMO for transmission to Canada.
14. CONFLICT OF INTEREST
14.1 No Conflict of Interest. The Recipient will ensure that no current member of the AMO
Board of Directors and no current or former public servant or office holder to whom
any post-employment, ethics and conflict of interest legislation, guidelines, codes or
policies of Canada applies will derive direct benefit from the Funds, the Unspent
Funds, and any interest earned thereon, unless the provision of receipt of such
benefits is in compliance with such legislation, guidelines, policies or codes.
15. NOTICE
15.1 Notice. Any notice, information or document provided for under this Agreement will
be effectively given if in writing and if delivered by hand, or overnight courier, mailed,
postage or other charges prepaid, or sent by email to the addresses in Section 15.3.
Any notice that is sent by hand or overnight courier service shall be deemed to have
been given when received; any notice mailed shall be deemed to have been received
on the eighth (8) calendar day following the day on which it was mailed; any notice
sent by email shall be deemed to have been received on the sender’s receipt of an
acknowledgment from the intended recipient (such as by the “return receipt
requested” function, as available, return email or other written acknowledgment),
provided that in the case of a notice sent by email, if it is not given on a business day
before 4:30 p.m. Eastern Standard Time, it shall be deemed to have been given at
8:30 a.m. on the next business day for the recipient.
15.2 Representatives. The individuals identified in Section 15.3 of this Agreement, in the
first instance, act as AMO’s or the Recipient’s, as the case may be, representative for
the purpose of implementing this Agreement.
15.3 Addresses for Notice. Further to Section 15.1 of this Agreement, notice can be given
at the following addresses:
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If to AMO:
Executive Director
Canada Community-Building Fund Agreement
Association of Municipalities of Ontario
155 University Avenue, Suite 800
Toronto, ON M5H 3B7
Telephone: 416-971-9856
Email: ccbf@amo.on.ca
If to the Recipient:
Treasurer
The Municipality of Clarington
40 Temperance Street
Bowmanville, ON L1C 3A6
16. MISCELLANEOUS
16.1 Counterpart Signature. This Agreement may be signed (including by electronic
signature) and delivered (including by facsimile transmission, by email in PDF or
similar format or using an online contracting service designated by AMO) in
counterparts, and each signed and delivered counterpart will be deemed an original
and both counterparts will together constitute one and the same document.
16.2 Severability. If for any reason a provision of this Agreement that is not a fundamental
term is found to be or becomes invalid or unenforceable, in whole or in part, it will be
deemed to be severable and will be deleted from this Agreement, but all the other
terms and conditions of this Agreement will continue to be valid and enforceable.
16.3 Waiver. AMO may waive any right in this Agreement only in writing, and any tolerance
or indulgence demonstrated by AMO will not constitute waiver of rights in this
Agreement. Unless a waiver is executed in writing, AMO will be entitled to seek any
remedy that it may have under this Agreement or under the law.
16.4 Governing Law. This Agreement shall be governed by and construed in accordance
with the laws of the Province of Ontario and the laws of Canada applicable in Ontario.
16.5 Survival. The Recipient agrees that the following sections and provisions of this
Agreement shall extend for seven (7) years beyond the expiration or termination of
this Agreement: Sections 4, 5.8, 5.9, 6.1, 11.4, 11.5, 12, 13.4 and 16.8.
16.6 AMO, Canada and Recipient Independent. The Recipient will ensure its actions do
not establish or will not be deemed to establish a partnership, joint venture, principal-
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agent relationship, or employer-employee relationship in any way or for any purpose
whatsoever between Canada and the Recipient, between AMO and the Recipient,
between Canada and a Third Party or between AMO and a Third Party.
16.7 No Authority to Represent. The Recipient will ensure that it does not represent itself,
including in any agreement with a Third Party, as a partner, employee, or agent of
Canada or AMO.
16.8 Debts Due to AMO. Any amount owed under this Agreement will constitute a debt
due to AMO, which the Recipient will reimburse forthwith, on demand, to AMO.
16.9 Priority. In the event of a conflict, the part of this Agreement that precedes the
signature of the Parties will take precedence over the Schedules.
16.10 Complementarity. The Recipient is to use the CCBF to complement, without
replacing or displacing, other sources of funding for municipal infrastructure.
16.11 Equity. The Recipient is to consider Gender Based Analysis Plus (“GBA+”) lenses
when undertaking a project.
17. SCHEDULES
17.1 This Agreement, including:
Schedule A Eligible Investment Categories
Schedule B Eligible Expenditures
Schedule C Ineligible Expenditures
Schedule D The Annual Report
Schedule E Communications Requirements
constitute the entire agreement between the Parties with respect to the subject matter
contained in this Agreement and supersedes all prior oral or written representations
and agreements.
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18. SIGNATURES
IN WITNESS WHEREOF, AMO and the Recipient have respectively executed, and delivered
this Agreement, effective April 1, 2024.
THE MUNICIPALITY OF CLARINGTON
By:
Name:
Title:
Date
Name:
Title:
Date
THE ASSOCIATION OF MUNICIPALITIES OF ONTARIO
By:
Name:
Title: Executive Director
Date
Witness:
Title:
Date
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SCHEDULE A:
ELIGIBLE INVESTMENT CATEGORIES
1. Broadband connectivity – investments in the construction, material enhancement, or
renewal of infrastructure that provides internet access to residents, businesses, and/or
institutions in Canadian communities.
2. Brownfield redevelopment – investments in the remediation or decontamination of a
brownfield site within municipal boundaries – provided that the site is being redeveloped
to construct a public park for municipal use, publicly owned social housing, or
Infrastructure eligible under another investment category listed in this schedule.
3. Capacity-building – investments that strengthen the Recipient’s ability to develop long-
term planning practices as described in Schedule B, item 2.
4. Community energy systems – investments in the construction, material enhancement,
or renewal of infrastructure that generates energy or increases energy efficiency.
5. Cultural infrastructure – investments in the construction, material enhancement, or
renewal of infrastructure that supports the arts, humanities, or heritage.
6. Drinking water – investments in the construction, material enhancement, or renewal of
infrastructure that supports drinking water conservation, collection, treatment, and
distribution systems.
7. Fire halls – investments in the construction, material enhancement, or renewal of fire halls
and fire station infrastructure.
8. Local roads and bridges – investments in the construction, material enhancement, or
renewal of roads, bridges, tunnels, highways, and active transportation infrastructure.
9. Public transit – investments in the construction, material enhancement, or renewal of
infrastructure that supports a shared passenger transport system that is available for
public use.
10. Recreational infrastructure – investments in the construction, material enhancement, or
renewal of recreational facilities or networks.
11. Regional and local airports – investments in the construction, material enhancement, or
renewal of airport-related infrastructure (excluding infrastructure in the National Airports
System).
12. Resilience – investments in the construction, material enhancement, or renewal of built
and natural infrastructure assets and systems that protect and strengthen the resilience
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of communities and withstand and sustain service in the face of climate change, natural
disasters, and extreme weather events.
13. Short-line rail – investments in the construction, material enhancement, or renewal of
railway-related infrastructure for carriage of passengers or freight.
14. Short-sea shipping – investments in the construction, material enhancement, or renewal
of infrastructure related to the movement of cargo and passengers around the coast and
on inland waterways, without directly crossing an ocean.
15. Solid waste – investments in the construction, material enhancement, or renewal of
infrastructure that supports solid waste management systems (including the collection,
diversion, and disposal of recyclables, compostable materials, and garbage).
16. Sport infrastructure – investments in the construction, material enhancement, or renewal
of amateur sport infrastructure (facilities housing professional or semi-professional sports
teams are ineligible).
17. Tourism infrastructure – investments in the construction, material enhancement, or
renewal of infrastructure that attracts travelers for recreation, leisure, business, or other
purposes.
18. Wastewater – investments in the construction, material enhancement, or renewal of
infrastructure that supports wastewater and storm water collection, treatment, and
management systems.
Note: Investments in health infrastructure (e.g., hospitals, long-term care facilities, convalescent
centres, and senior centres) are not eligible.
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SCHEDULE B:
ELIGIBLE EXPENDITURES
Eligible Expenditures will be limited to the following:
1. Infrastructure investments – expenditures associated with acquiring, planning,
designing, constructing, or renovating a tangible capital asset and any related debt
financing charges specifically identified with that asset.
2. Capacity-building costs – for projects eligible under the capacity-building category only,
expenditures associated with the development and implementation of:
Capital investment plans, integrated community sustainability plans, integrated
regional plans, housing needs assessments, or asset management plans;
Studies, strategies, systems, software, third-party assessments, plans, or training
related to asset management;
Studies, strategies, systems, or plans related to housing or land use;
Studies, strategies, or plans related to the long-term management of infrastructure;
and
Other initiatives that strengthen the Recipient’s ability to improve local and regional
planning.
3. Joint communications and signage costs – expenditures directly associated with joint
federal communication activities and with federal project signage.
4. Employee costs – the costs of the Recipient’s employees for projects eligible under the
capacity-building category only – provided that the costs, on an annual basis, do not
exceed the lesser of:
40% of the Recipient’s annual allocation (i.e., the amount of CCBF funding made
available to the Recipient by AMO under Section 5.5 of this Agreement); or
$80,000.
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SCHEDULE C:
INELIGIBLE EXPENDITURES
The following are deemed Ineligible Expenditures:
1. Costs incurred before the Fund was established – project expenditures incurred before
April 1, 2005.
2. Costs incurred before categories were eligible – project expenditures incurred:
Before April 1, 2014 – under the broadband connectivity, brownfield
redevelopment, cultural infrastructure, disaster mitigation (now resilience),
recreational infrastructure, regional and local airports, short-line rail, short-sea
shipping, sport infrastructure, and tourism infrastructure categories; and.
Before April 1, 2021 – under the fire halls category.
3. Internal costs – the Recipient’s overhead costs (including salaries and other employment
benefits), operating or administrative costs (related to planning, engineering, architecture,
supervision, management, and other activities normally carried out by the Recipient’s
staff), and equipment leasing costs – except in accordance with Eligible Expenditures
described in Schedule B.
4. Rebated costs – taxes for which the Recipient is eligible for a tax rebate and all other
costs eligible for rebates.
5. Land costs – the purchase of land or any interest therein and related costs.
6. Legal fees.
7. Routine repair or maintenance costs – costs that do not result in the construction,
material enhancement, or renewal of a tangible capital asset.
8. Investments in health infrastructure – costs associated with health infrastructure or
assets (e.g., hospitals, long-term care facilities, convalescent centres, and senior centres).
9. Investments in professional or semi-professional sports facilities – costs associated
with facilities used by professional or semi-professional sports teams.
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SCHEDULE D:
ANNUAL REPORT
The Annual Report may include – but is not necessarily limited to – the following information
pertaining to the previous fiscal year:
1. Financial information – and particularly:
Interest earnings and investment gains – in accordance with Section 5.7;
Proceeds from the disposal of assets – in accordance with Section 12.1;
Outgoing transfers – in accordance with Sections 5.3 and 5.4;
Incoming transfers – in accordance with Section 5.3; and
Amounts paid – in aggregate for Eligible Expenditures on each Eligible Project.
2. Project information – describing each Eligible Project that started, ended, or was
ongoing in the reporting year.
3. Results – and particularly:
Expected outputs and outcomes for each ongoing Eligible Project;
Outputs generated and outcomes achieved for each Eligible Project that ended
construction in the reporting year; and
Housing outcomes resulting from each Eligible Project that ended construction in
the reporting year, and specifically:
i. The number of housing units enabled, supported, or preserved; and
ii. The number of affordable housing units enabled, supported, or preserved.
4. Other information – such as:
Progress made in the development and implementation of asset management
plans and systems; and
The impact of the CCBF on housing pressures tied to infrastructure gaps, the
housing supply, and housing affordability.
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SCHEDULE E:
COMMUNICATIONS REQUIREMENTS
1. COMMUNICATIONS ACTIVITIES
1.1 Scope. The provisions of this Schedule apply to all communications activities related
to any Funds and Eligible Projects.
1.2 Definition. Communications activities may include (but are not limited to) public or
media events, news releases, reports, web articles, blogs, project signs, digital signs,
publications, success stories and vignettes, photo compilations, videos, advertising
campaigns, awareness campaigns, editorials, award programs, and multi-media
products.
2. INFORMATION SHARING REQUIREMENTS
2.1 Notification requirements. The Recipient must report all active Eligible Projects to
AMO in advance of construction each year. Reports must be submitted in an
electronic format deemed acceptable by AMO.
2.2 Active Eligible Projects. Active Eligible Projects are those Eligible Projects that
either begin in the current calendar year or are ongoing in the current calendar year.
2.3 Information required. The report must include, at a minimum, the name, category,
description, expected outcomes, anticipated CCBF contribution, anticipated start
date, and anticipated end date of each active Eligible Project.
3. PROJECT SIGNAGE REQUIREMENTS
3.1 Installation requirements. Unless otherwise approved by Canada, the Recipient
must install a federal sign to recognize federal funding for each Eligible Project in
accordance with design, content, and installation guidelines provided by Canada.
3.2 Permanent signs, plaques, and markers. Permanent signage, plaques, and
markers recognizing municipal or provincial contributions to an Eligible Project must
also recognize the federal contribution and must be approved by Canada.
3.3 Responsibilities. The Recipient is responsible for the production and installation of
Eligible Project signage in accordance with Section 3 of this Schedule E, except as
otherwise agreed upon.
3.4 Reporting requirements. The Recipient must inform AMO of signage installations in
a manner determined by AMO.
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4. DIGITAL COMMUNICATIONS REQUIREMENTS
4.1 Social media. AMO maintains accounts dedicated to the CCBF on several social
media networks. The Recipient must @mention the relevant account when producing
content that promotes or communicates progress on one or more Eligible Projects.
AMO’s CCBF-dedicated social media accounts are identified on
www.buildingcommunities.ca.
4.2 Websites and webpages. Websites and webpages created to promote or
communicate progress on one or more Eligible Projects must recognize federal
funding using either:
a) A digital sign; or
b) The Canada wordmark and the following wording (as applicable):
i. “This project is funded in part by the Government of Canada”; or
ii. “This project is funded by the Government of Canada”.
The Canada wordmark or digital sign must link to www.infrastructure.gc.ca.
Guidelines describing how this recognition is to appear and language requirements
are posted at http://www.infrastructure.gc.ca/pub/signage-panneaux/intro-eng.html.
5. REQUIREMENTS FOR MEDIA EVENTS AND ANNOUNCEMENTS
5.1 Definitions. Media events and announcements include, but are not limited to, news
conferences, public announcements, and the issuing of news releases to
communicate the funding of Eligible Projects or achievement of key milestones (such
as groundbreaking ceremonies, grand openings, and completions).
5.2 Authority. Canada, AMO, or the Recipient may request a media event or
announcement.
5.3 Notification requirements. Media events and announcements must not proceed
without the prior knowledge and agreement of AMO, Canada, and the Recipient.
5.4 Notice. The requester of a media event or announcement must provide at least fifteen
(15) business days’ notice to other parties of their intention to undertake such an event
or announcement. If communications are proposed through a news release with no
supporting event, Canada additionally requires five (5) business days with the draft
news release to secure approvals and confirm the federal representative’s quote.
5.5 Date and location. Media events and announcements must take place at a date and
location that is mutually agreed to by the Recipient, AMO and Canada.
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5.6 Representatives. The Recipient, AMO, and Canada will have the opportunity to
participate in media events and announcements through a designated representative.
Each Party will choose its own designated representative.
5.7 Responsibilities. AMO and the Recipient are responsible for coordinating all onsite
logistics for media events and announcements unless otherwise agreed on.
5.8 No unreasonable delay. The Recipient must not unreasonably delay media events
and announcements.
5.9 Precedence. The conduct of all joint media events, announcements, and supporting
communications materials (e.g., news releases, media advisories) will follow the Table
of Precedence for Canada.
5.10 Federal approval. All joint communications material related to media events and
announcements must be approved by Canada and recognize the funding of all
contributors.
5.11 Federal policies. All joint communications material must reflect Canada’s Policy on
Official Languages and the Policy on Communications and Federal Identity.
5.12 Equal visibility. The Recipient, Canada, and AMO will have equal visibility in all
communications activities.
6. PROGRAM COMMUNICATIONS
6.1 Own communications activities. The Recipient may include messaging in its own
communications products and activities with regards to the use of Funds.
6.2 Funding acknowledgements. The Recipient must recognize the funding of all
contributors when undertaking such activities.
7. OPERATIONAL COMMUNICATIONS
7.1 Responsibilities. The Recipient is solely responsible for operational communications
with respect to the Eligible Projects, including but not limited to, calls for tender,
construction, and public safety notices. Operational communications as described
above are not subject to the federal official languages policy.
7.2 Federal funding acknowledgement. Operational communications should include,
where appropriate, the following statement (as appropriate):
a) “This project is funded in part by the Government of Canada”; or
b) “This project is funded by the Government of Canada”.
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Municipal Funding Agreement on the Canada Community-Building Fund
Page 24 of 24
7.3 Notification requirements. The Recipient must share information promptly with AMO
should significant emerging media or stakeholder issues relating to an Eligible Project
arise. AMO will advise the Recipient, when appropriate, about media inquiries
received concerning an Eligible Project.
8. COMMUNICATING SUCCESS STORIES
8.1 Participation requirements. The Recipient must work with Canada and AMO when
asked to collaborate on communications activities – including, but not limited to,
Eligible Project success stories (including positive impacts on housing), Eligible
Project vignettes, and Eligible Project start-to-finish features.
9. ADVERTISING CAMPAIGNS
9.1 Responsibilities. The Recipient may, at its own cost, organize an advertising or
public information campaign related to the use of the Funds or Eligible Projects,
provided that the campaign respects the provisions of this Agreement.
9.2 Notice. The Recipient must inform Canada and AMO of its intention to organize a
campaign no less than twenty-one (21) working days prior to the launch of the
campaign.
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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: Council
Date of Meeting: June 24, 2024 Report Number: FSD-034-24
Submitted By: Trevor Pinn, Deputy CAO/Treasurer, Finance and Technology
Reviewed By: Mary-Anne Dempster, CAO Resolution#:
Authored by: Michelle Pick, Manager of Accounting Services/Deputy Treasurer
File Number: By-law Number:
Report Subject: 2023 Audited Financial Statements
Recommendations:
1. That Report FSD-034-24, and any related delegations or communication items, be
received;
2. That the Financial Statements for the Board of Management for Historic Downtown
Bowmanville Business Improvement Area for the year ending December 31, 2023,
be approved;
3. That the Financial Statements for the Board of Management for the Newcastle
Central Business District Improvement Area for the year ending December 31, 2023,
be approved;
4. That the Financial Statements for the Board of Management for the Orono Central
Business District Improvement Area for the year ending December 31, 2023, be
approved;
5. That the Financial Statements for the Municipality of Clarington Trusts for the year
ending December 31, 2023, be approved;
6. That the Consolidated Financial Statements for the Municipality of Clarington for the
year ending December 31, 2023, be approved;
7. That the Deputy CAO/Treasurer and Accounting Services Manager/Deputy
Treasurer be authorized to sign the required letters to finalize each of the audits;
8. That Staff prepare the Annual Financial Report for the year ending December 31,
2023, for publication;
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Report FSD-034-24
9. That the Mayor be given delegated authority to approve the final version of the
financial statements, as substantially in the form attached to Report FSD-034-24;
and
10. That all interested parties listed in Report FSD-034-24 and any delegations be
advised of Council’s decision.
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Municipality of Clarington Page 3
Report FSD-034-24
Report Overview
The Municipality is required to prepare financial statements in compliance with Public Sector
Accounting Standards (PSAS) as established by the Public Sector Accounting Board (PSAB)
annually.
To further enhance the transparency and understandability of the Municipality’s financial
data, an Annual Financial Report is also issued. This additional information includes five-
year trends for certain financial information, provides historical context and trends the
financial statements.
1. Background
1.1 Section 294.1 of the Municipal Act, 2001 requires that a municipality, for each fiscal
year, prepare annual financial statements for the municipality in accordance with
generally accepted accounting principles for local governments as recommended, from
time to time, by the Public Sector Accounting Board of the Chartered Professional
Accountants of Canada.
1.2 The statements included in the attachments to this report have been prepared in
accordance with the current Public Sector Accounting Standards (PSAS) that are in
force. Municipality of Clarington Finance and Technology Department staff continue to
monitor changes to PSAS as they become effective.
1.3 The Consolidated Financial Statements for the Municipality of Clarington include the
organizations, local boards and committees that are controlled by the Municipality and
form the reporting entity under PSAS. These include:
a. Board of Management for the Historic Downtown Bowmanville Business
Improvement Area
b. Board of Management for the Newcastle Central Business District Improvement
Area
c. Board of Management for the Orono Central Business District Improvement Area
d. Clarington Public Library Board and Clarington Museums and Archives
e. Newcastle Arena Board
f. Newcastle Community Hall Board
g. Solina Hall Board
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Report FSD-034-24
h. Tyrone Community Hall Board
i. Clarington Heritage Committee
j. Bowmanville Santa Clause Parade Committee
1.4 Section 295 of the Act requires the Municipality to publish, within 60 days, the audited
financial statements in a newspaper having general circulation within the municipality
and a notice that the statements and notes would be available at no cost to the taxpayer
upon request. The information may also be provided in a manner that the Treasurer
considers appropriate. As in the past, these statements will be made available on the
Municipality’s website, and copies may be obtained from Finance and Technology
Department.
1.5 The Finance and Technology Department drafts an Annual Financial Report, which
provides the audited financial statements as well as financial discussion and analysis.
This report is becoming a more common report from larger municipalities and i s similar
to reports seen by publicly traded companies. The numbers in a financial statement only
provide a certain amount of information, to be usable to stakeholders’ additional
information may be beneficial. In 2022, staff added five-year charts to provide a trend
analysis of certain financial information.
2. Financial Statements for the Board of Management for
Historic Downtown Bowmanville Business Improvement Area
2.1 The Statement of Financial Position of the Bowmanville BIA remained at a consistent
level for 2022.
2.2 The fundraising revenue increased by $14,157, driven by successful events, such as
Maplefest, Moonlight Magic and Applefest.
2.3 Expenses were higher in 2023 versus 2022, with a total increase of $36,457. The
increase is mainly driven by the purchase of new LED lit winter garlands and an
increase in the cost for plant watering and seasonal flower baskets.
2.4 The Bowmanville BIA has an accumulated surplus of $68,599, which is higher than the
pre-pandemic level and is, in part, a result of the surpluses in the pandemic periods.
3. Financial Statements for the Board of Management for the
Newcastle Central Business District Improvement Area
3.1 Cash and cash equivalents increased during the year by $5,130. This corresponds with
the annual surplus for 2023 of $4,769.
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Report FSD-034-24
3.2 The Newcastle BIA’s revenue was higher by $10,282 versus 2022. The fundraising
revenue increased by $10,282 during the year driven by in-person events.
3.3 Expenses are higher by $19,548, which primarily is due to increased event expenses.
3.4 The annual surplus of $4,769 increases the accumulated surplus to $80,970, which can
be utilized in future years to promote and support the Newcastle BIA.
3.5 The net financial assets of the Newcastle BIA equal the total accumulated surplus of
$80,970, as there are no non-financial assets (tangible capital assets). The Newcastle
BIA is in a strong financial position.
4. Financial Statements for the Orono Central Business District
Improvement Area
4.1 The main changes in the Orono BIA statement of financial position are a n increase of
cash of approximately $663, which is related to the annual surplus of $2,497, and a
decrease in Accounts Payable of $2,094 due to the timing of purchases.
4.2 The Orono BIA saw an increase in revenue, of $3,147 for 2023 over 2022. This was
driven mainly by an increase in fundraising activities.
4.3 The expenses were lower in 2023 as landscaping costs decreased.
4.4 The annual surplus of $2,497 increased the accumulated surplus to $10,149. The BIA
has an accumulated surplus which is sufficient to cover its liabilities.
5. Financial Statements for the Municipality of Clarington Trust
Funds
5.1 The Trust Funds are not included in the Municipality of Clarington’s consolidated
financial statements. The financial reporting follows PSAB and includes the trust funds
that the Municipality is responsible for. Most of the funds are related to cemetery trusts,
with an additional two bequests which are not cemetery related.
5.2 The Trusts do not have any liabilities and consist predominantly of investments, which
are primarily GICs. The due (to) from the Municipality of Clarington relates to expenses
incurred at the cemetery or funds received by the Municipality, which are due to be
transferred to the trust fund.
5.3 During the year, $87,840 in care and maintenance receipts were received, with an
additional $99,115 of interest earned on the trust fund investments. The trusts
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Report FSD-034-24
transferred $100,280 to the Municipality for the ongoing care and maintenance of the
cemeteries.
6. Consolidated Financial Statements for the Municipality of
Clarington
Administrative
6.1 The letter stating management’s responsibility for the financial statements is a
requirement of PSAS and serves to emphasize that the financial statements are the
responsibility of the Municipality, not the auditors.
6.2 The Independent Auditor’s Report is in accordance with requirements of Canadian
Auditing Standards (CAS). The report indicates the auditor’s opinion on whether the
financial statements and the notes are in accordance with Canadian public sector
accounting standards. The audit opinion is “clean” which indicates that we are materially
compliant with applicable accounting standards.
6.3 For the fiscal year ending December 31, 2023, the Municipality was required to adopt
new financial standards. As a result, the auditors are currently undertaking additional
quality reviews of the financial statements to ensure complinace. It is expected that any
changes would be to note wording and not the numbers as presented in the
attachments to this report. Staff recommend that the Mayor be delegated authority to
approve the financial statements, provided that any possible changes be minor in nature
(ie. Does not change the bottom line), such as wording changes or formatting of notes.
Statement of Financial Position
6.4 The Statement of Financial Position is the public sector accounting equivalent of a
balance sheet. The statement provides a snapshot, as at December 31, 202 3, of the
assets, liabilities and accumulated surplus (an indicator of service capacity) specifically
on that day.
6.5 Net Financial Assets (the difference between financial assets and liabilities) increased
by approximately $0.4 million in 2022. The financial asset-to-liability ratio of 1.8:1.0
shows that the Municipality is in a position to fulfill its financial obligations. The reserve
and reserve fund balances of $68.1 million are two times higher than debenture debt,
indicating that there are sufficient resources to meet future debt obligations.
6.6 A detailed breakdown of the accumulated surplus is presented in Note 19,
“Accumulated Surplus” of the Consolidated Financial Statements. The term
“accumulated surplus” does not mean and cannot be implied to mean that there are
“cash or funds” available for spending. Most of the value in the accumulated surplus
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Report FSD-034-24
represents non-financial assets and reflects the Municipality’s investment in the required
infrastructure to deliver the programs and services that stakeholders expect.
Statement of Operations
6.7 The Statement of Operations is the public sector accounting equivalent of an income
statement in the private sector. The Statement of Operations provides a summary of
revenue and expenses for the year, with the annual surplus representing the difference
between the cost of providing the Municipality’s services and the revenues recognized
during the year.
6.8 In accordance with PSAS, the Municipality uses the accrual basis of accounting rather
than the cash-basis. Revenue is recognized when it is earned, and expenses are
recognized when they are incurred, as opposed to when funds transfer.
6.9 The Statement of Operations, as required by PSAS, lists revenues based on like
revenue streams (e.g., taxation, user charges, grants) and expenses based on
functional segments. The functional segments for expenses follows the Province of
Ontario’s Financial Information Return (FIR) segmentation on service lines.
6.10 Information on the segments’ revenues and expenses, including expense accounting
object (e.g., salaries and wages, operating materials, contract services), are included in
Schedule 2. Current year and prior year schedules are provided to allow for year-over-
year comparisons.
6.11 Schedule 3 shows the budgeted breakdown by segment for each accounting object.
This is not a required schedule; but is included to provide additional information to
users.
6.12 Property taxation includes the Municipality’s portion only. Funds which are collected on
behalf of the Region of Durham, or the Province of Ontario (for education purposes) are
not shown as part of the Statement of Operations. The notes to the financial statements
contain a note disclosure on the funds which have been collected and remitted on
behalf of the other levels of government.
6.13 Investment income and deferred revenue experienced increases. Most of the deferred
revenue earned relates to development charges and is recognized when the asset is
recognized. Deferred revenue may also be recognized when grant obligations are met.
6.14 Amortization expense is a non-cash expense which allocates the capital cost of assets
across the useful life of the asset.
6.15 Overall, the expenses for the Municipality were above the 2023 budget, and higher than
2022 actuals. The increase is mainly driven by a return to full-service levels post-
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Report FSD-034-24
pandemic. It should be noted that the surplus and budget shown on the statements are
in accordance with PSAB and are not shown on the same basis that the Municipality
budgets annually (which uses a modified cash-basis).
6.16 The Statement of Operations shows an annual surplus of $6.2 million for 2023; this
compares to a $1.7 million deficit indicated in the budget column. This surplus is a result
of the differing treatment between the cash -based budget process and the accrual-
based reporting process. Included in revenue is $2.9 million, the fair market value of
assets transferred from developers (assumed subdivisions) during the year. In future
years there will be expenses related to these assets' replacement, maintenance an d
repairs. As well, there was a significant investment income variance in 202 3, driven
primarily by higher-than-expected interest rate changes.
6.17 There is a required prior period adjustment to the Accumulated Surplus which is shown
at the bottom of the statements of approximately $282,000. This adjustment is required
through the transitional provisions of the Asset Retirement Obligation Standard (ARO).
This standard requires the Municipality to recognize an liability on its estimated costs
related to legislated obligations to restore, remediate or remove the asset upon its
retirement.
Statement of Remeasurement Gains (Losses)
6.18 The Statement of Remeasurement Gains (Losses) is a new statement effective January
1, 2023 under PSAS.
6.19 The Statement shows the impacts of certain unrealized gains or losses on the financial
instruments of the Municipality. In 2023, the losses shown reflect the adjustment from
cost to market value of the portfolio investments as at December 31, 2023.
6.20 Unrealized gains and losses are not transferred to the Statement of Operations until
realized. The fluctuations in market are shown through this statement, as an indicator of
potential risk.
Statement of Changes in Net Financial Assets
6.21 The purpose of the Statement of Change in Net Financial Assets is to provide financial
statement users additional information on the Municipality’s financial activities during the
year.
6.22 The statement starts with the annual surplus and backs out non-financial activities such
as amortization, accounting gains/losses, and the purchase and sale of assets.
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Report FSD-034-24
6.23 The main variance between 2023 and 2022 relates mostly to the acquisition of tangible
capital assets and the difference in the assets under construction transferred to tangible
capital assets in 2023.
6.24 Similarly to the Statement of Operations, the impact of the prior period adjustment to
transition to the ARO standard is shown at the bottom of this statement. This number
varies as a result of the fact that it is the total change, not just the amount reflected in
the period.
Statement of Cash Flows
6.25 The statement of cash flows explains how the organization financed its activities and
met its cash obligations. As is common with public sector entities, the Municipality uses
the indirect method of cash flow statements, which takes the annual surplus/deficit and
adjusts for non-cash transactions as well as the implied cash impact through changes in
the statement of financial position.
6.26 The cash position of the Municipality increased during the year from $66.2 million in
cash to $69.3 million. During the year, operating activities contributed to an increase of
$25.1 million, this includes the receipt of receivables as well as cash (development
charges) that are restricted to be used in future years.
6.27 Capital activities represent the investment the Municipality has made in its tangible
capital assets that are utilized in the delivery of services to stakeholders. The
Municipality invested $24.8 million in cash outlays in 2023.
6.28 The Municipality investment levels increased during 2023 by $4.8 million. Dividends of
$0.7 million from our investment in Elexicon were received during the year.
6.29 Financing activities during the year included repayment of $2.0 million in the principal of
long-term debenture debt.
Changes to the Notes to the Financial Statements
6.30 As a result of the adoption of multiple new accounting standards in the 202 3 fiscal year,
there have been changes to the note disclosure requirements which have been
reflected in these statements. A summary of these changes can be found in Note 1
(a)(vii) Adoption of new accounting standards.
6.31 The most significant change in disclosure is Note 2 Financial Instruments. This note
provides information on the classification, measurement, and risk of the Municipality’s
financial instruments.
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Report FSD-034-24
7. Draft Annual Financial Report
7.1 A growing trend in municipal finance is the preparation of annual financial reports, which
provide more information for stakeholders than simply financial statements. These
documents provide narrative information, charts, graphs, five -year historical trends, and
financial discussion and analysis. This data is intended to show a greater picture of the
activity of the municipality during the year and provides context for the financial
operations of the Municipality that may not be seen in a financial statement that only
looks at year-over-year changes.
7.2 The Financial Discussion and Analysis section of the report provides an explanation on
variances year-over-year for areas with significant changes.
7.3 The Annual Financial Report will be provided to Council during the summer, after the
ratification of the financial statements and final drafting of the report. The Report will
then be placed on the Municipality’s website for public consumption
8. Financial Considerations
Not Applicable.
9. Strategic Plan
Not Applicable
10. Concurrence
Not Applicable.
11. Conclusion
It is respectfully recommended that the financial statements for the Municipality and its
components be approved (subject to the completion of the BDO quality control review,
and possible minor wording or note disclosure adjustments), that Staff be authorized to
sign the final letters to complete the audit, and that Staff be directed to finalize the
Annual Financial Report with the approved financial statements.
Staff Contact: Michelle Pick, CPA, Accounting Services manager/Deputy Treasurer, 905-623-
3379 ext. 2605 or mpick@clarington.net.
Attachments:
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Municipality of Clarington Page 11
Report FSD-034-24
Attachment 1 – Draft Financial Statements for the Board of Management for Historic
Downtown Bowmanville Business Improvement Area for the year ending December 31, 2023
Attachment 2 – Draft Financial Statements for the Board of Management for the Newcastle
Central Business District Improvement Area for the year ending December 31, 2023
Attachment 3 – Draft Financial Statements for the Board of Management for the Orono Central
Business District Improvement Area for the year ending December 31, 2023
Attachment 4 – Draft Financial Statements for the Municipality of Clarington Trusts for the year
ending December 31, 2023
Attachment 5 – Draft Consolidated Financial Statements for the Municipality of Clarington for
the year ending December 31, 2023
Interested Parties:
The following interested parties will be notified of Council's decision:
TD Bank
Ministry of Municipal Affairs and Housing
Page 149
If this information is required in an alternate format, please contact the Accessibility
Coordinator at (905) 623-3379 ext. 2131.
Financial statements of
The Corporation of the
Municipality of Clarington
Board of Management for
Historic Downtown Bowmanville
Business Improvement Area
December 31, 2023
Page 150
The Corporation of the Municipality of Clarington
Board of Management for the Historic Downtown
Bowmanville Business District Improvement
Area
Notes to the financial statements
December 31, 2023
Table of contents
Independent Auditor’s Report....................................................................................... 1-2
Statement of financial position ........................................................................................ 3
Statement of operations ................................................................................................. 4
Statement of change in net financial assets ................................................................... 5
Statement of cash flows ……………………………………………………………………... 6
Notes to the financial statements .................................................................................... 7
Page 151
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To the Members of the Corporation of the Municipality of Clarington Board of Management for Historic
Downtown Bowmanville Business Improvement Area, Members of Council, Inhabitants and Rate ayer of
the Corporation of the Municipality of Clarington
Qualified Opinion
We have audited the accompanying financial statements of the Historic Downtown owmanville Business
Improvement Area of the Corporation of the Municipality of Clarington (the Entity) which comprise the
statement of financial position as at December 31, 2023, and the statements of operations, changes in
net financial assets and cash flows for the year 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 desc ibed in the Basis for Qualified Opinion
section of our report, the accompanying financial stateme ts presen fairly, in all material respects, the
financial position of the Entity as at December 31, 2023, and its results of operations and its cash flows
for the year then ended in accordance with Canadian public tor accounting standards.
Basis for Qualified Opinion
The Entity derives revenue from fundraisin ac ivities the completeness of which is not susceptible to
satisfactory audit verification. Ac ordi g y, v rification of these revenues was limited to the amounts
recorded in the records of the Entity. herefore, we were not able to determine whether any adjustments
might be necessary to event and donat on evenue, annual surplus, and cash flows from operations for
the years ended December 31 2023 nd 2022, net financial assets as at December 31, 2023 and 2022,
and accumulated surplus as at J nuary 1 and December 31 for both the 2023 and 2022 years. Our audit
opinion on the financ al sta ements for the year ended December 31, 2022 was modified accordingly
because of the possible effects f this limitation in scope.
We conducted our audit in accordance with Canadian generally accepted auditing standards. Our
responsibilities und r those standards are further described in the Auditor’s Responsibilities for the Audit
of the Fin cial Statements section of our report. We are independent of the Entity in accordance with
the ethical requirements that are relevant to our audit of the financial statements in Canada, and we
have fulf lled o r other ethical responsibilities in accordance with these requirements. We believe that
the audit e idence we have obtained is sufficient and appropriate to provide a basis for our qualified
audit op ion.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with Canadian public sector accounting standards, and for such internal control as
management determines is necessary to enable the preparation of financial statements that are free
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Page 152
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error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control.
Obtain an understanding of internal cont ol relevant to the audit in order to design audit
procedures that are appropriate in the rcumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Entity internal control.
Evaluate the appropriatene s of ac oun ing policies used and the reasonableness of accounting
estimates and related disclosu es made by management.
Conclude on the appropriat ness f management’s use of the going concern basis of accounting
and, based on the aud evid ce obtained, whether a material uncertainty exists related to
events or cond tions that may cast significant doubt on the Entity’s ability to continue as a going
concern. If we co clude that a material uncertainty exists, we are required to draw attention in
our auditor’s report to he 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
forgery, intentional omry, entiona
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In preparing the financial statements, management is responsible for assessing the Entity’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 Entity or to cease
operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Entity’s financial reporting proc ess.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statem nts s a hole
are free from material misstatement, whether due to fraud or error, and to issue an audito s report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarant e that an
audit conducted in accordance with Canadian generally accepted auditing standards will lways 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 he audit. We also:
Identify and assess the risks of material misstatement th 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 r vide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from
m nts s a holemen as a whole
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up to the d of our aud itor’s report. However, future events or conditions may cause the Entity
continue asa a going concern.
ll presentation, structure and content of the financial statements, including
and whether the financial statements represent the underlying transactions and
anner that achieves fair presentation.
e with those charged with governance regarding, among other matters, the planned
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We communicatWe commu
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ernal cote
Chartered Professional Accountants, Licensed Public Accountants
Lindsay, Ontario
Page 153
The Corporation of the Municipality of Clarington
Board of Management for Historic Downtown
Bowmanville Business Improvement Area
Statement of Financial Position
as at December 31, 2023
2023 2022
$ $
Financial assets
Cash and cash equivalents 64,641 62,034
Accounts receivable --
HST receivable 3,958 6,481
Total financial assets 68,599 68,515
Liabilities
Accounts payable -8
Total liabilities -8
Net financial assets 68,599 68,507
Accumulated surplus (deficit) 68,599 68,507
The accompanying notes are an integral part of these financial statements.
Page 3
Page 154
The Corporation of the Municipality of Clarington
Board of Management for Historic Downtown
Bowmanville Business Improvement Area
Statement of Operations
Yas at December 31, 2023
Budget 2023 2022
$ $ $
Revenues
Taxation - Municipality of Clarington 175,916 175,916 171,625
Grant - Municipality of Clarington
Interest
Fundraising -65,247 51,090
Total revenues 175,916 241,163 222,715
Expenses
Administration 10,500 15,341 5,176
Events and promotion 91,000 104,636 104,143
Salaries and wages 82,200 65,200 60,150
Streetscape 32,750 55,894 35,145
Capital works 21,500 --
Total expenses 237,950 241,071 204,614
Annual surplus (deficit) (62,034) 92 18,101
Accumulated surplus, beginning of year 68,507 68,507 50,406
Accumulated surplus (deficit), end of year 6,473 68,599 68,507
The accompanying notes are an integral part of these financial statements.
Page 4
Page 155
The Corporation of the Municipality of Clarington
Board of Management for Historic Downtown
Bowmanville Business Improvement Area
Statement of Change in Net Financial Assets
as at December 31, 2023
Budget 2023 2022
$$ $
Annual surplus (deficit) (62,034) 92 18,101
Change in prepaid expenses ---
Change in net financial assets (62,034) 92 18,101
Net financial assets, beginning of year 68,507 68,507 50,406
Net financial assets (liabilities), end of yea 6,473 68,599 68,507
The accompanying notes are an integral part of these financial statements.
Page 5
Page 156
The Corporation of the Municipality of Clarington
Board of Management for Historic Downtown
Bowmanville Business Improvement Area
Statement of Cash Flows
for the year ended December 31, 2023
2023 2022
$ $
Operating activities
Annual surplus 92 18,101
Changes in non-cash operating items
Decrease (increase) due from Government of Canada 2,523 (1,340)
Increase (decrease) in accounts payable and accrued liabilitie (8) (5,989)
2,607 10,772
Net increase in cash 2,607 10,772
Cash, beginning of year 62,034 51,262
Cash, end of year 64,641 62,034
The accompanying notes are an integral part of these financial statements.
Page 6 Page 157
The Corporation of the Municipality of Clarington
Board of Management for the Historic Downtown
Bowmanville Business District Improvement
Area
Notes to the financial statements
December 31, 2023
The Corporation of the Municipality of Clarington Board of Management for Historic
Downtown Bowmanville Business Improvement Area is a Municipal Local Board (the
“Board”) in the Province of Ontario, Canada. It conducts its operations guided by the
provisions of provincial statutes such as the Municipal Act and related legislation.
1. Significant accounting policies
The financial statements of the Board are the representations of management
prepared in accordance with Canadian public sector accounting standards
(“PSAS”).
The focus of the financial statements is on the financial position of the Board and
the changes thereto. The Statement of Financial Position includes the assets
and liabilities of the Board.
Financial assets are those assets which could provide resources to discharge
existing liabilities or finance future operations.
Non-financial assets are not available to discharge existing liabilities and are held
for use in the provision of services. They have useful lives extending beyond the
current year and are not intended for sale in the ordinary course of operations.
Accumulated surplus represents the difference between assets and liabilities of
the Board. This provides information about the Board’s overall future revenue
requirements and its ability to finance operations and meet its obligations.
a) Revenue recognition
Taxation revenue is recorded when earned and is based on a special
assessment. Other revenues are recorded in the period in which transactions
or events occurred that gave rise to the revenues.
b) Use of estimates
The preparation of financial statements in conformity with PSAS requires
management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts of
revenue and expenses during the year. Actual results could differ from those
estimates.
c) Cash and cash equivalents
Cash and cash equivalents are made up of cash held in financial institutions
as well as temporary investments with maturities of 90 days or less.
Page 7
Page 158
If this information is required in an alternate format, please contact the Accessibility
Coordinator at (905) 623-3379 ext. 2131
Financial statements of
The Corporation of the
Municipality of Clarington
Board of Management for the
Newcastle Central Business
District Improvement Area
December 31, 2023
Page 159
The Corporation of the Municipality of Clarington
Board of Management for the Newcastle Central
Business District Improvement Area
Notes to the financial statements
December 31, 2023
Table of contents
Independent Auditor’s Report....................................................................................... 1-2
Statement of financial position ........................................................................................ 3
Statement of operations ................................................................................................. 4
Statement of change in net financial assets ................................................................... 5
Statement of cash flows ………………………………………………………………………. 6
Notes to the financial statements .................................................................................... 7
Page 160
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Independent Auditor's Report
To the Members of the Corporation of the Municipality of Clarington Board of Mana ement fo the
Newcastle Central Business District Improvement Area, Members of Council, Inhabitants and Ratepayers
of the Municipality of Clarington
Qualified Opinion
We have audited the accompanying financial statements of the Newcas le Ce tral Business District
Improvement Area of the Corporation of the Municipality of Clarington (the E tity), which comprise the
statement of financial position as at December 31, 2023, and the statements of operations, changes in
net financial assets and cash flows for the year then ended, and note to the financial statements,
including a summary of significant accounting policies.
In our opinion, except for the possible effects of the m tter describ d in the Basis for Qualified Opinion
section of our report, the accompanying financial stateme ts present fairly, in all material respects, the
financial position of the Entity as at December 31, 2023, and its results of operations and its cash flows
for the year then ended in accordance with Canadia publi sector accounting standards.
Basis for Qualified Opinion
The Entity derives revenue from f nd aising a ivities the completeness of which is not susceptible to
satisfactory audit verification. Accor ingly, verif cation of these revenues was limited to the amounts
recorded in the records of the Entity The fore, we were not able to determine whether any adjustments
might be necessary to event a d dona ion revenue, annual surplus, and cash flows from operations for
the years ended December 31, 2023 and 2022, net financial assets as at December 31, 2023 and 2022,
and accumulated surp us a at January 1 and December 31 for both the 2023 and 2022 years. Our audit
opinion on the financial statements for the year ended December 31, 2022 was modified accordingly
because of the possible effects of this limitation in scope.
We conducted ou audit in accordance with Canadian generally accepted auditing standards. Our
responsib ies under those standards are further described in the Auditor’s Responsibilities for the Audit
of the F nanc al Statements section of our report. We are independent of the Entity in accordance with
the ethical requirements that are relevant to our audit of the financial statements in Canada, and we
have fu filled our other ethical responsibilities in accordance with these requirements. We believe that
the udi evidence we have obtained is sufficient and appropriate to provide a basis for our qualified
audit pinion.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
rt
a ement fo theage ent for the
ants and Ratepayersnd Rate aye
ewcas le Ce tral Businstle Central B
gton (the E tity), whichEntit
he statements of operaate of o
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m tter describ d in thatter ribed
stateme ts present faiments
31, 2023, and its result2023, nd its
Canadia publi sectoran p lic
m f nd aising a ivitiesfundraising activ
n. Accor ingly, verif cacordin , v ific
the Entity The fore, wty. Therefo
event a d dona ion revvent and natio
ember 31, 2023 and 20emb 3 , 2023 an
surp us a at January 1plus as at Ja
financial statements fl eme
he possible effects of thffects
nducted ou audit indu ur a
onsib ies under thosensibiliti
f the F nanc al StatemeFin ncial S
the ethical requiremeeth cal r qui
have fu filled our oave fulfi ed
the udi evidethe au it e
audit piniona it opi
Respones
Ma
accordance with Canadian public sector accounting standards, and for such internal control as
management determines is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
Page 161
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error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control.
Obtain an understanding of internal cont ol relevant to the audit in order to design audit
procedures that are appropriate in the rcumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Entity internal control.
Evaluate the appropriatene s of ac oun ing policies used and the reasonableness of accounting
estimates and related disclosu es made by management.
Conclude on the appropriat ness f management’s use of the going concern basis of accounting
and, based on the aud evid ce obtained, whether a material uncertainty exists related to
events or cond tions that may cast significant doubt on the Entity’s ability to continue as a going
concern. If we co clude that a material uncertainty exists, we are required to draw attention in
our auditor’s report to he 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
forgery, intentional omry, entiona
ternal cont ol relevantcontrol rele
ate in the rcumstancee in t e cir m
ss of the Entity internEntity’s in
ene s of ac oun ing poness of accountin
d disclosu es made by mclosure ad by
ppropriat ness f manp teness of
the aud evid ce obtthe audit e den
nd tions that may cast sditi that may c
If we co clude that a me conclude t
ditor’s report to he relr o th
inadequate, to modify omod
In preparing the financial statements, management is responsible for assessing the Entity’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 Entity or to cease
operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Entity’s financial reporting proc ess.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statem nts s a hole
are free from material misstatement, whether due to fraud or error, and to issue an audito s report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarant e that an
audit conducted in accordance with Canadian generally accepted auditing standards will lways 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 he audit. We also:
Identify and assess the risks of material misstatement th 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 r vide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from
m nts s a holemen as a whole
audito s report thatr’s repo th
ot a guarant e that anarantee tha
ndards will lways deteds wi al ys
or error and are considrror a d are
ected to influence the eo influen
epted auditing standang s
hroughout he audit. Wghout th
ment th financial stt of he f anc
cedures responsive to thsponsi
to r vide a basis forprov basi
lting from fraud is highfrom fr
up to the d of our aud itor’s report. However, future events or conditions may cause the Entity
continue asa a going concern.
ll presentation, structure and content of the financial statements, including
and whether the financial statements represent the underlying transactions and
anner that achieves fair presentation.
e with those charged with governance regarding, among other matters, the planned
ing of the audit and significant audit findings, including any significant deficiencies in
ate
to cease to
E a uate the overa
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ev nts in a m
We communicat
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ternal control that we identify during our audit.tin
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We communicatWe commu
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Chartered Professional Accountants, Licensed Public Accountants
Lindsay, Ontario
Page 162
The Corporation of the Municipality of Clarington
Board of Management for the Newcastle Central
Business District Improvement Area
Statement of financial position
as at December 31, 2023
2023 2022
$ $
Financial assets
Cash 81,846 76,716
Accounts receivable -100
Total financial assets 81,846 76,816
Liabilities
Accounts payable 876 615
Deferred revenue --
Total liabilities 876 615
Net financial assets (liabilities) 80,970 76,201
Accumulated surplus (deficit) 80,970 76,201
The accompanying notes are an integral part of these financial statements.
Page 3
Page 163
The Corporation of the Municipality of Clarington
Board of Management for the Newcastle Central
Business District Improvement Area
Statement of operations
for the year ended December 31, 2023
2023 2022
Budget Actual Actual
$ $ $
Revenues
Taxation - Municipality of Clarington 40,000 40,000 40,000
Grant - Municipality of Clarington
Grant - Government of Canada
Fundraising 43,259 32,977
Transfer from Municipality of Clarington
Miscellaneous
Total revenues 40,000 83,259 72,977
Expenses
Administration 2,000 4,419 4,086
Advertising 10,000 10,006 9,309
Events 5,000 43,705 28,903
Downtown safety and décor 23,000 20,360 16,644
Total expenses 40,000 78,490 58,942
Annual surplus (deficit) -4,769 14,035
Accumulated surplus, beginning of year 76,201 76,201 62,166
Accumulated surplus, end of year 76,201 80,970 76,201
The accompanying notes are an integral part of these financial statements.
Page 4
Page 164
The Corporation of the Municipality of Clarington
Board of Management for Newcastle Central
Business District Improvement Area
Statement of change in net financial assets
as at December 31, 2023
Budget 2023 2022
$ $ $
Annual surplus (deficit) -4,769 14,035
Change in net financial assets -4,769 14,035
Net financial assets, beginning of year 76,201 76,201 62,166
Net financial assets (liabilities), end of year 76,201 80,970 76,201
The accompanying notes are an inegral part of these financial statements.
Page 5 Page 165
The Corporation of the Municipality of Clarington
Board of Management for the Newcastle Central
Business District Improvement Area
Statement of cash flows
for the year ended December 31, 2023
2023 2022
$ $
Operating activities
Annual surplus 4,769 14,035
Non cash items
Amortization of tangible capital assets --
Changes in non-cash operating items
Decrease (increase) in accounts receivable 100 (30)
Increase (decrease) in accounts payable and accrued liabilities 261 (515)
Increase (decrease) in deferred revenue --
5,130 13,490
Capital activity
Acqusition of tangible capital assets --
Net increase in cash 5,130 13,490
Cash, beginning of year 76,716 63,226
Cash, end of year 81,846 76,716
The accompanying notes are an integral part of these financial statements.
Page 6 Page 166
The Corporation of the Municipality of Clarington
Board of Management for the Newcastle Central
Business District Improvement Area
Notes to the financial statements
December 31, 2023
The Corporation of the Municipality of Clarington Board of Management for the
Newcastle Central Business District Improvement Area is a Municipal Local Board in the
Province of Ontario, Canada. It conducts its operations guided by the provisions of
provincial statutes such as the Municipal Act and related legislation.
1. Significant accounting policies
The financial statements of the Board are the representations of management
prepared in accordance with Canadian public sector accounting standards
(“PSAS”).
The focus of the financial statements is on the financial position of the Board and
the changes thereto. The Statement of Financial Position includes the assets and
liabilities of the Board.
Financial assets are those assets which could provide resources to discharge
existing liabilities or finance future operations.
Non-financial assets are not available to discharge existing liabilities and are held
for use in the provision of services. They have useful lives extending beyond the
current year and are not intended for sale in the ordinary course of operations.
Accumulated surplus represents the difference between assets and liabilities of
the Board. This provides information about the Board’s overall future revenue
requirements and its ability to finance operations and meet its obligations.
a) Revenue recognition
Taxation revenue is recorded when earned and is based on a special
assessment. Other revenues are recorded in the period in which transactions
or events occurred that gave rise to the revenues.
b) Use of estimates
The preparation of financial statements in conformity with Canadian generally
accepted accounting principles requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenue and expenses during the
year. Actual results could differ from those estimates.
c) Cash and cash equivalents
Cash and cash equivalents are made up of cash held in financial institutions as
well as temporary investments with maturities of 90 days or less.
Page 7
Page 167
If this information is required in an alternate format, please contact the Accessibility
Coordinator at (905) 623-3379 ext. 2131.
Financial statements of
The Corporation of the
Municipality of Clarington
Board of Management for the
Orono Central Business
District Improvement Area
December 31, 2023
Page 168
The Corporation of the Municipality of Clarington
Board of Management for the Orono Central
Business District Improvement Area
December 31, 2023
Table of contents
Independent Auditor’s Report....................................................................................... 1-2
Statement of financial position ........................................................................................ 3
Statement of operations ................................................................................................. 4
Statement of change in net financial assets ................................................................... 5
Statement of cash flows ……………………………………………………………………….6
Notes to the financial statements .................................................................................... 7
Page 169
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Independent Auditor's Report
To the Members of the Corporation of the Municipality of Clarington Board of Management for Orono
Central Business District Improvement Area, Members of Council, Inhabitants and Ratepayers of the
Municipality of Clarington
Qualified Opinion
We have audited the accompanying financial statements of the Orono Central Business District
Improvement Area of the Corporation of the Municipality of Clarington (the E tity), which comprise the
statement of financial position as at December 31, 2023, and the statements o operations, changes in
net financial assets and cash flows for the year then ended, and not s to the financial statements,
including a summary of significant accounting policies.
In our opinion, except for the possible effects of the matter descri d 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 Entity as at December 31, 2023, an its results of operations and its cash flows
for the year then ended in accordance with Canadia public sector accounting standards.
Basis for Qualified Opinion
The Entity derives revenue from f nd aisi g a tivities the completeness of which is not susceptible to
satisfactory audit verification. Accor ingly, verif cation of these revenues was limited to the amounts
recorded in the records of the Entity Th fore, we were not able to determine whether any adjustments
might be necessary to event a d dona ion revenue, annual surplus, and cash flows from operations for
the years ended December 31, 2 23 and 2022, net financial assets as at December 31, 2023 and 2022,
and accumulated surp us a at January 1 and December 31 for both the 2023 and 2022 years. Our audit
opinion on the financial statements for the year ended December 31, 2022 was modified accordingly
because of the possible effects of this limitation in scope.
We conducted ou audit in accordance with Canadian generally accepted auditing standards. Our
responsib i ies under those standards are further described in the Auditor’s Responsibilities for the Audit
of the nancial Statements section of our report. We are independent of the Entity in accordance with
the ethic l requirements that are relevant to our audit of the financial statements in Canada, and we
have f lfilled our other ethical responsibilities in accordance with these requirements. We believe that
the audi evidence we have obtained is sufficient and appropriate to provide a basis for our qualified
audit pinion.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with Canadian public sector accounting standards, and for such internal control as
rt
ent for Oronoent r O ono
tepayers of theers of th
Orono Central Businno Central B
gton (the E tity), whichEnti
he statements o operaof o
d, and not s to the fid notes
matter descri d in thatte ribed
statements present fairment
31, 2023, an its result2023, nd its
Canadia public sectoran lic
m f nd aisi g a tivitiesfundraising acti
n. Accor ingly, verif catrdin v ific
he Entity Th fore, wity. Therefo w
vent a d dona ion reveen and natio
ember 31, 2 23 and 202mb 3 2023 an
surp us a at January 1plu as at Ja
financial statements fl eme
he possible effects of thffects
nducted ou audit indu ur a
onsib i ies under thosensibiliti
the nancial Statemee Fin ncial
the ethic l requiremeethical r quir
have f lfilled our otave fulfi led
the audi evidenthe au it e
audit pinion.it opi
Responses
Ma
management determines is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
Page 170
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edures re ve
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error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control.
Obtain an understanding of internal cont ol relevant to the audit in order to design audit
procedures that are appropriate in the rcumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Entity internal control.
Evaluate the appropriatene s of ac oun ing policies used and the reasonableness of accounting
estimates and related disclosu es made by management.
Conclude on the appropriat ness f management’s use of the going concern basis of accounting
and, based on the aud evid ce obtained, whether a material uncertainty exists related to
events or cond tions that may cast significant doubt on the Entity’s ability to continue as a going
concern. If we co clude that a material uncertainty exists, we are required to draw attention in
our auditor’s report to he 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
forgery, intentional omry, entiona
ternal cont ol relevantcontrol rele
ate in the rcumstancee in t e cir m
ss of the Entity internEntity’s in
ene s of ac oun ing poness of accountin
d disclosu es made by mclosure ad by
ppropriat ness f manp teness of
the aud evid ce obtthe audit e den
nd tions that may cast sditi that may c
If we co clude that a me conclude t
ditor’s report to he relr o th
inadequate, to modify omod
In preparing the financial statements, management is responsible for assessing the Entity’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 Entity or to cease
operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Entity’s financial reporting proc ess.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statem nts s a hole
are free from material misstatement, whether due to fraud or error, and to issue an audito s report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarant e that an
audit conducted in accordance with Canadian generally accepted auditing standards will lways 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 he audit. We also:
Identify and assess the risks of material misstatement th 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 r vide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from
m nts s a holemen as a whole
audito s report thatr’s repo th
ot a guarant e that anarantee tha
ndards will lways deteds wi al ys
or error and are considrror a d are
ected to influence the eo influen
epted auditing standang s
hroughout he audit. Wghout th
ment th financial stt of he f anc
cedures responsive to thsponsi
to r vide a basis forprov basi
lting from fraud is highfrom fr
up to the d of our aud itor’s report. However, future events or conditions may cause the Entity
continue asa a going concern.
ll presentation, structure and content of the financial statements, including
and whether the financial statements represent the underlying transactions and
anner that achieves fair presentation.
e with those charged with governance regarding, among other matters, the planned
ing of the audit and significant audit findings, including any significant deficiencies in
ate
to cease to
E a uate the overa
he d closures,
ev nts in a m
We communicat
scop nd tim
ternal control that we identify during our audit.tin
ateate
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Chartered Professional Accountants, Licensed Public Accountants
Lindsay, Ontario
Page 171
The Corporation of the Municipality of Clarington
Board of Management for the Orono Central
Business District Improvement Area
Statement of Financial Position
as at December 31, 2023
2023 2022
$ $
Financial assets
Cash and cash equivalents 11,629 10,966
Accounts receivable -260
Total financial assets 11,629 11,226
Liabilities
Accounts payable 1,480 3,574
Total liabilities 1,480 3,574
Net financial assets 10,149 7,652
Accumulated surplus (deficit) 10,149 7,652
The accompanying notes are an integral part of these financial statements.
Page 3 Page 172
The Corporation of the Municipality of Clarington
Board of Management for the Orono Central
Business District Improvement Area
Statement of Operations
for the year ended December 31, 2023
Budget 2023 2022
$ $ $
Revenues
Taxation - Municipality of Clarington (Note 1) 6,000 6,000 6,000
Grants - Other --6,804
Donations/fundraising/miscellaneous -12,913 9,462
Contr fr reserve funds 6,500 6,500 -
Total revenues 12,500 25,413 22,266
Expenses
Advertising and promotion 9,282 16,261 10,284
Landscaping 6,986 6,133 15,215
Miscellaneous 1,420 522 1,752
Total expenses 17,688 22,916 27,251
Annual surplus (deficit) (5,188) 2,497 (4,985)
Accumulated surplus, beginning of year 7,652 7,652 12,637
Accumulated surplus, end of year 2,464 10,149 7,652
The accompanying notes are an integral part of these financial statements.
Page 4
Page 173
The Corporation of the Municipality of Clarington
Board of Management for Orono Central
Business District Improvement Area
Statement of Change in Net Financial Assets
as at December 31, 2023
Budget 2023 2022
$ $ $
Annual surplus (deficit) (5,188) 2,497 (4,985)
Net financial assets, beginning of year 7,652 7,652 12,637
Net financial assets (liabilities), end of year 2,464 10,149 7,652
The accompanying notes are an integral part of these financial statements.
Page 5 Page 174
The Corporation of the Municipality of Clarington
Board of Management for the Orono Central
Business District Improvement Area
Statement of Cash Flows
for the year ended December 31, 2023
2023 2022
$ $
Operating activities
Annual surplus 2,497 (4,985)
Changes in non-cash operating items
Decrease (increase) in accounts receivable 260 (260)
Increase (decrease) in accounts payable and accrued liabilities (2,094) 2,610
663 (2,635)
Net increase in cash 663 (2,635)
Cash, beginning of year 10,966 13,601
Cash, end of year 11,629 10,966
The accompanying notes are an integral part of these financial statements.
Page 6 Page 175
The Corporation of the Municipality of Clarington
Board of Management for the Orono Central
Business District Improvement Area
Notes to the financial statements
December 31, 2023
The Corporation of the Municipality of Clarington Board of Management for the Orono
Central Business District Improvement Area is a Municipal Local Board in the Province
of Ontario, Canada. It conducts its operations guided by the provisions of provincial
statutes such as the Municipal Act and related legislation.
1. Significant accounting policies
The financial statements of the Board are the representations of management
prepared in accordance with Canadian public sector accounting standards
(“PSAS”).
The focus of the financial statements is on the financial position of the Board and
the changes thereto. The Statement of Financial Position includes the assets
and liabilities of the Board.
Financial assets are those assets which could provide resources to discharge
existing liabilities or finance future operations.
Non-financial assets are not available to discharge existing liabilities and are held
for use in the provision of services. They have useful lives extending beyond the
current year and are not intended for sale in the ordinary course of operations.
Accumulated surplus represents the difference between assets and liabilities of
the Board. This provides information about the Board’s overall future revenue
requirements and its ability to finance operations and meet its obligations.
a) Revenue recognition
Taxation revenue is recorded when earned and is based on a special
assessment. Other revenues are recorded in the period in which transactions
or events occurred that gave rise to the revenues.
b) Use of estimates
The preparation of financial statements in conformity with PSAS requires
management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts of
revenue and expenses during the year. Actual results could differ from those
estimates.
c) Cash and cash equivalents
Cash and cash equivalents are made up of cash held in financial institutions as
well as temporary investments with maturities of 90 days or less.
Page 7
Page 176
If this information is required in an alternate format, please contact the Accessibility Co-Ordinator at
(905) 623-3379 ext. 2131
Financial statements of
The Corporation of the
Municipality of Clarington
Trust Funds
December 31, 2023
Page 177
The Corporation of the Municipality of Clarington
Trust Funds
December 31, 2023
Table of contents
Independent Auditor’s Report....................................................................................... 1-2
Statement of financial position ........................................................................................ 3
Statement of operations ................................................................................................. 4
Notes to the financial statements ................................................................................. 5-6
Page 178
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Independent Auditor’s Report
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he
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going conncern basii accounting unless management either intends to liquidate the Entity or to cease
To the Members of Council of the Corporation of the Municipality of Clarington
We have audited the financial statements of the Corporation of the Municipality of Clarington T ust Funds
(the Entity), which comprise the statement of financial position as at December 31, 2023, and t
statement of operations and accumulated surplus for the year then ended, and tes to he financial
statements, including a summary of significant accounting policies.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
financial position of the Entity as at December 31, 2023, and its operations fo the year then ended in
accordance with Canadian public sector accounting standards.
Basis for Opinion
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 e independent of the Entity 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 acc rdance with these requirements. We believe that
the audit evidence we have obtained is s
f
uffici nt and appropriate to provide a basis for our opinion.
Statements
In preparing th
Responsibilities of Management andn ThTosoeee CCChhhaaarrrgggeeeddd wiwtthh Governance for the Consolidated Financial
Management is responsible fofr tr hhhe ppprer aaarrraaatttiiiono aaannd fair presentation of these financial statements in
accordance with Canadid panappuuubbblilc sc eeeccctttooorrr acacounting standards, and for such internal control asc
management determinnneeesss iiisss nnneceeeessssaaaryr tttoo eo nable the preparation of financial statements that are free
from material misst
n
ata mmmenettt, wwwhhheeettthhheeer dr ueu to fraud or error.
e financial statements, management is responsible for assessing the Entity’s ability to
Clarington T ust Fundsgto Trus F
ember 31, 2023, and tr 31, 20 a
d, and tes to he find note to th
airly, in all materialin al mate
operations fo the yeafor t
adian generally acceptan g lly ac
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rt. We e independente are indepe
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ities in acc rdance within accord nc
suffici nt and approprisu ien and app
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o realistic alternative but to do so.
s f
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Page 179
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Auditor’s Responsibilities for the Audit of the Consolidated 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 ann
audit conducted in accordance with Canadian generally accepted auditing standards will always detect
Identify and assess the risks of material misstatement of the financial state ent
to fraud or error, design and perform audit procedures responsive to t btain audit
evidence that is sufficient and appropriate to provide a basis fo r our of not
detecting a material misstatement resulting from fraud is higgher t llting from
error, as fraud may involve collusion, forgery, intentional omission tions, or the
override of internal control.
a material misstatement when it exists. Misstatements can arise from fraud or error and idered
e nomic
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material if, individually or in the aggregate, they could reasonably be expected to influence the
decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with Canadian generally accepted auditing standa
professional judgment and maintain professional skepticism throughout
m
hose risks, nd o
opinion. The risk
han f r one resu
s misrepresenta
mm
hose risks, nd oks, and o
opinion. The riskopinion. h
han f r one resuthan for ne
s misrepresentans, m repres
the audit. WWe also:
Obtain an understanding of internal control relevan t to the audit in orde r to design audit
procedures that are appropriate in the circumstances, but not fo the purpose of expressing an
opinion on the effectiveness of the Entity’s internal co rol.
Evaluate the appropriateness of accounting policies used nd the reasonableness of accounting
estimates and related disclosures made by mana ment.
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 doub on the Entity’s ability to continue as a going
concern. If we conclude that a material un ertainty exists, we are required to draw attention in
our auditor’s report to the related discl sure in the financial statements or, if such disclosures
are inadequate, to modify our opinio Our conclusions are based on the audit evidence obtained
up to the date of our audito ’s repo t. H wever, future events or conditions may cause the Entity
to cease to continue as a goin conc rn.
Evaluate the overall presen atio structure and content of the financial statements, including
the disclosures, and wh ther t e 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 a t and significant audit findings, including any significant deficiencies in
es, but not fo the purs, t n for
nal co rol.contr l.
olicies used nd the reli d and h
mana ment.nagem
agement’s use of the gment’s us
btained whether a matd, ether a
significant doub on theica t do bt
material un ertainty exial ncertaint
lated discl sure in theed d sclosu es
our opinio Our conclup ion. Our co
dito ’s repo t. H wevertor’s re ort. How
as a goin conc rn.going c ce
all presen atio structntat on, st
, and wh ther t e finan, and wheth the
manner that achieves faann hat achiev
te with those chargedh th cha
ming of the a t andaudit
internal coontrol that wt we identify duringd our audit.
Chartere Profes
Lindsay, Ontario
Chartere ProfesCharte ed P
Lindsay, OntLi dsay
sional Accountants, Licensed Public Accountants
Page 180
The Corporation of the Municipality of Clarington
Trust Funds
Statement of financial position
as at December 31, 2023
Due (to) from Net Financial Assets
Investments Interest revenue Municipality of and Accumulated
Cash (Note 3) receivable Clarington Surplus
Advent Cemetery -918 4 -922
Bondhead Cemetery -260,685 1,116 6,017 267,818
Bowmanville Cemetery -1,342,920 5,751 4,298 1,352,969
Hampton Cemetery -51,520 221 -51,741
Lovekin Cemetery -10,000 44 -10,044
Orono Cemetery -312,750 1,340 -314,090
St. George's Cemetery -50,190 215 -50,405
Trulls Cemetery -1,774 7 -1,781
Vanderveer Legacy Trust -1,000 4 -1,004
-2,031,757 8,702 10,315 2,050,774
Montague Trust -11,169 237 -11,406
Estate of Irene Rinch/Newcastle Community Hall -153,339 3,236 -156,575
Total - 2023 -2,196,265 12,175 10,315 2,218,755
Total - 2022 -2,108,808 19,147 4,125 2,132,080
The accompanying notes are an integral part of these financial statements.
Page 3
Page 181
The Corporation of the Municipality of Clarington
Trust Funds
Statement of operations and accumulated surplus
as at December 31, 2023
Advent Cemetery
Bondhead Cemetery
Bowmanville Cemetery
Hampton Cemetery
Lovekin Cemetery
Orono Cemetery
St. George's Cemetery
Trulls Cemetery
Vanderveer Legacy Trust
Montague Trust
Estate of Irene Rinch
Total - 2023
Total - 2022
Revenues
Care and
Balance maintenance Less: Excess (shortfall) Accumulated
beginning of receipts Interest Contribution Investments of revenues over surplus, end
year (Note 4) earned Total to cemeteries in Capital expenses of year
921 -44 44 43 -1 922
238,997 28,523 11,641 40,164 11,343 -28,821 267,818
1,307,195 44,525 61,896 106,421 60,647 -45,774 1,352,969
50,221 1,472 2,354 3,826 2,306 -1,520 51,741
10,035 -466 466 457 -9 10,044
309,593 12,260 15,326 27,586 23,089 -4,497 314,090
49,300 1,060 2,312 3,372 2,267 -1,105 50,405
1,780 -83 83 82 -1 1,781
1,003 -47 47 46 -1 1,004
1,969,045 87,840 94,169 182,009 100,280 -81,729 2,050,774
11,070 -336 336 --336 11,406
151,965 - 4,610 4,610 --4,610 156,575
2,132,080 87,840 99,115 186,955 100,280 -86,675 2,218,755
2,006,827 122,572 33,212 155,784 30,531 -125,253 2,132,080
The accompanying notes are an integral part of these financial statements
Page 4 Page 182
The Corporation of the Municipality of Clarington
Trust Funds
Notes to the financial statements
December 31, 2023
The Corporation of the Municipality of Clarington Trust Funds consist of various trust
funds administered by the Municipality of Clarington. The funds include holdings related
to the care and maintenance of cemeteries and funds bequest to the Newcastle
Community Hall.
1. Significant accounting policies
The financial statements of the Corporation of Municipality of Clarington Trust
Funds are the representations of management prepared in accordance with
Canadian public sector accounting standards and reflect the following policies:
Basis of accounting
Revenues are recorded in the period in which the transactions or events occurred
that gave rise to the revenue.
Expenditures are recorded in the period the goods and services are acquired and a
liability is incurred. Refunds are reported in the period issued.
Investments
Investments are recorded at a cost which approximates fair value.
Use of estimates
The preparation of the financial statements in conformity with Canadian public
sector accounting standards, requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the
reported amount of revenues and expenditures during the year. Actual results could
differ from these estimates.
2. Statement of cash flows
A statement of cash flows has not been included in these financial statements as
the information is readily determinable from the financial statements presented.
3. Investments
The total investments held by the trust funds of $2,196,265 (2022 – $2,108,808)
reported on the Statement of Financial Position at cost have a fair value of
$2,205,535 (2022 - $2,123,103) at the end of the year. The investments consist of
holdings pursuant to the provisions of the Municipality’s investment policy and
comprise guaranteed investment certificates (GICs) issued by a financial institution.
It is the Municipality’s intention to hold these investments until maturity.
Page 5
Page 183
The Corporation of the Municipality of Clarington
Trust Funds
Notes to the financial statements
December 31, 2023
4. Care and maintenance funds
The Care and Maintenance Funds administered by the Municipality are funded by
the sale of cemetery plots. These funds are invested, and the interest earned is
used to perform care and maintenance to the Municipality's cemeteries. The
operations and investments of the Funds are undertaken by the Municipality in
accordance with the regulations of the Cemeteries Act.
Page 6
Page 184
If this information is required in an alternate format, please contact the Accessibility Co-ordinator at
905-623-3379 ext. 2131
The Corporation of the Municipality of Clarington
Consolidated Financial Statements
December 31, 2023
Page 185
The Corporation of the Municipality of Clarington
December 31, 2023
Table of Contents
Page
Consolidated Financial Statements
Management's Responsiblity for the Consolidated Finanacial Statements 1
Independent Auditor's Report 2 -3
Consolidated Statement of Financial Position 4
Consolidated Statement of Operations 5
Consolidated Statement of Remeasurement Gains (Losses) 6
Consolidated Statement of Change in Net Financial Assets 7
Consolidated Statement of Cash Flows 8
Notes to the Consolidated Financial Statements 9 -38
Consolidated Schedule of Tangible Capital Assets - Schedule 1 39 -40
Consolidated Schedule of Segmented Information - Actual - Schedule 2 41 -42
Consolidated Schedule of Segmented Information - Budget - Schedule 3 43 -44
Page 186
The Corporation of the Municipality of Clarington
December 31, 2023
Management’s Responsibility for the Consolidated Financial Statements
The accompanying consolidated financial statements of the Corporation of the
Municipality of Clarington are the responsibility of the Municipality’s management and
have been prepared in accordance with Canadian public sector accounting standards.
The preparation of the financial statements necessarily involves the use of estimates
based on management’s judgment, particularly when transactions affecting the current
accounting period cannot be finalized with certainty until future periods.
The Corporation maintains a system of internal controls designed to provide reasonable
assurance that the financial information is relevant, reliable, and accurate, that
transactions are properly authorized, and the Corporation’s assets are properly
accounted for and adequately safeguarded.
The financial statements have been audited by BDO Canada LLP, Chartered
Professional Accountants, the external auditors for the Corporation. The responsibility
of the external auditor is to express an opinion on whether the financial statements are
fairly presented, in all material respects, in accordance with Canadian public sector
accounting standards.
Council is responsible for ensuring that management fulfills its responsibility for financial
reporting and internal control. Council meets periodically with management, as well as
the external auditors to satisfy itself that each party is properly discharging its
responsibilities with respect to internal controls and financial reporting.
The external auditor reviews the consolidated financial statements and discusses any
significant financial reporting or internal control matters prior to the approval of the
consolidated financial statements by Council.
Trevor Pinn, CPA, CA Michelle Pick, CPA, CGA
Deputy CAO / Treasurer Accounting Services Manager / Deputy Treasurer
June 13, 2024 June 13, 2024
1
Page 187
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To the Members of Council of the Corporation of the Municipality of Clarington
Opinion
e as a going concern, disclosing, as applicable, matters related to going concern and
as manage ment determines
mamm mama
is necessary to enable the preparation of consolidated financial statements
that are free fro terial mis statement, whether due to fraud or error.
In preparin t
ability to continu
using the going conce
to cease operation
Those charge
reparin teparing t
bility to continuy to continue
using the going conceng the goin
to cease operationo c ase opera
Those chargedse ch
he consolidated financial statements, management is responsible for assessing the Group’s
Responsibilities of Man a an ose Ch arged with Governance for the Consolidated Financial
Statements
In our opinion, the accompanying consolidated financial st atements present fairly, in all material
respects, the consolidated financial position
adian gene
er described i
nts ction of
ts that are re
e fulfilled our oth
the audit evidenc
gement d Th
nsible for
with Canad
nadian geneadgene
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nts ction ofnts cti n of
ts that are rets that ar re
ve fulfilled our othlfilled ou oth
the audit evidenche aud evidenc
gement d Thgement d Th
nsible fornsible r
with Canadwith C
of the Group as aat December 31, 2023, and its consolidated
results of operations, its consolidated change in net finannciall assets, and its con solidated cash flows for
the year then ended in accordance with Canadian publlic sector accounting staandards.
We conducted our audit in accordance witth Can rally accepted auditing standards. Our
responsibilities under those standards are furth n the Auditor’s Responsibilities for the Audit
of the Consolidated Financial Stateme se our report. We are independent of the Group in
accordance with the ethical require men levan t to our audit of the consolidated financial
statements in Canada, and we hav er ethicalt responsibilities in accordance with these
requirements. We believe that e we have obtained is sufficient and appropriate to
provide a basis for our opinioon.
We have audited the consolidated financial statements of the Corporation of the
Clarington and its entities (the Group), which comprise the consolidated statement of financial ppositiion
as at December 31, 2023, and the consolidated statement of operations, th
Municipality of
nsolidated st
r the y
y of signifi
Municipality ofMunicipali
nsolidated stnsolidated st
r the yffor the ye
y of signifiicy of sig if
he co atemeent of
change in net financial assets and the consolidated statement of cash fllows ear then ended,
and notes to the consolidated financial statements, including a summar cant accountinga
policies.
Basis for Opinion
Management is respo the preparation and fair presentation of the consolidated financial
statements in accordance ian public sector accounting standards, and for such internal control
rn basis of accounting unless management either intends to liquidate the Group or
s, or has no realistic alternative but to do so.
d with governance are responsible for overseeing the Group’s financial reporting process.
2
Page 188
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Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements
as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditoor’s
report that includes our opinion. Reasonable assurance is a high level
ays
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of assurance, but is not a guarante
that an audit conducted in accordance with Canadian generally accepted auditing standards wi l alw
detect a material misstatement when it exists. Misstatements can arise from fraud or err
considered material if, individually or in the aggregate, they could reasonably be expectee
the economic decisions of users taken on the basis of these consolidated financial state
As part of an audit in accordance with Canadian generally accepted auditing stand
professional judgment and maintain professional skepticism throughout the aud it. W
Identify and assess the risks of material misstatement of the consolidat tatemments,
whether due to fraud or error, design and perform audit procedures r e to thoose risks,
and obtain audit evidence that is sufficient and appropriate to pr for ouro opinion.
The risk of not detecting a material misstatement resulting from d is higherr than for one
resulting from error, as fraud may involve collu iiiusion , forgery, ntentional omissions,
misrepresentations, or the override of internal controol.
Obtain an understanding of internal control rel evaant to the auddit 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 Group’s int ernal control.
Evaluate the appropriateness of accounting polici s 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 Group’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 consolidated 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 Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial
statements, including the disclosures, and whether the consolidated financial statements
represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the entities
ng polici s used and thicies
e by management.manag ment.
management’s use of teme s u
e obtained, whether atained, wheth
cast significant doubt oast nificant d
t a material uncertaintterial uncer
e related disclosures ine re ated disclos
quate, to modify oure, to odi ou
up to the date of our athe date of o a
roup to cease to continto c se to co
overall presentationovera present
s, including the discloinc uding th d
nt the underlying transand ng
in sufficient appropriatappro
or business aaacctivities withint the Group to express an opinion on the consolidated financial
sstatements. WWe are reesponsible for the direction, supervision and performance of the group
audi
scope and tim
internal con
taudiaudit
scope and timope and tim
internal coninternal con
. We remain so lely responsible for our audit opinion.
We communicate with thoset charged with governance regarding, among other matters, the planned
ing of the audit and significant audit findings, including any significant deficiencies in
trol thath we identify during our audit.
Cha rtered Professional Accountants, Licensed Public Accountants
Lindsay, OntarioL
3
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The Corporation of the Municipality of Clarington
Consolidated Statement of Financial Position
As at December 31, 2023
Financial assets
Cash and cash equivalents $ 69,266,929 $ 66,161,067
Investments (Note 5) 153,213,884 158,112,846
Accounts receivable 13,213,701 11,429,392
Taxes receivable (Note 6) 13,064,048 10,394,135
Inventories for resale 9,208 9,636
Inventory - surplus land 146,349 146,349
Promissory notes receivable (Note 7) 8,321,000 8,321,000
Investment in Elexicon Corporation (Note 8) 19,579,036 20,258,934
Total financial assets 276,814,155 274,833,359
2023 2022
Liabilities
Accounts payable and accrued liabilities 13,531,048 11,115,311
Employee future benefits liabilities (Note 9) 9,933,158 9,902,896
Debenture debt (Note 11) 30,337,689 32,312,792
Other long-term liabilities - ARO 449,907 -
Deferred revenue - general 20,508,114 21,443,515
Deferred revenue - obligatory reserve funds (Note 13) 83,818,835 82,188,877
Total liabilities 158,578,751 156,963,391
Net financial assets 118,235,404 117,869,968
Non-financial assets
Investment in tangible capital assets (Note 19) (Schedule 1) 465,854,595 461,450,953
Prepaid expenses 2,205,443 2,077,729
Inventory supplies 824,867 674,008
Total non-financial assets 468,884,905 464,202,690
Accumulated operating surplus (Note 20) 587,120,309 582,072,658
Remeasurement Gains/Losses 828,517 -
Accumulated surplus $587,948,826 $582,072,658
Contingencies (Note 15) and Contractual Commitments (Note 16)
The accompanying notes are an integral part of these consolidated financial statements.
4
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The Corporation of the Municipality of Clarington
Consolidated Statement of Operations
For the year ended December 31, 2023
2023 2023 2022
Budget Actual Actual
(Note 22)
Revenues
Taxation and user charges
Property taxation $ 73,774,198 $ 73,770,910 $ 69,694,792
Taxation from other governments 4,771,065 4,785,994 4,766,210
User charges 11,512,006 13,840,006 13,387,305
Grants
Government of Canada -315,410 597,534
Province of Ontario 134,481 945,004 996,099
Other
Deferred revenue earned 14,911,363 15,014,844 8,660,096
Investment income 2,078,900 5,868,924 5,452,665
Penalty and interest on taxes 1,500,000 1,935,206 1,571,377
Fines 297,250 485,587 427,488
Donations and contribution from others 29,500 560,917 471,647
Elexicon Corporation
Equity share of net income -462 1,959,096
Contributed tangible capital assets 2,886,036 2,886,036 7,524,869
Other income -4,878 6,299
Loss on disposal of tangible capital assets -(180,520) (271,569)
Total revenue 111,894,799 120,233,658 115,243,908
Expenses
General government services 9,414,834 9,352,939 8,094,774
Protection services 22,663,222 22,711,063 20,758,814
Transportation services 33,082,152 33,698,893 32,271,115
Enviromental services 3,682,926 3,805,726 3,734,759
Health services 905,810 1,006,906 672,259
Recreation and cultural services 34,429,478 35,254,345 28,938,043
Planning and development services 9,407,422 8,245,810 6,445,186
Total expenses 113,585,844 114,075,682 100,914,950
Annual surplus (1,691,045) 6,157,976 14,328,958
Accumulated surplus, beginning of year 582,072,658 582,072,658 567,743,700
Prior period adjustment - ARO -(281,808) -
Accumulated surplus, end of year $580,381,613 $587,948,826 $582,072,658
The accompanying notes are an integral part of these consolidated financial statements.
5
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The Corporation of the Municipality of Clarington
Consolidated Statement of Remeasurement Gains (Losses)
For the Year Ended December 31, 2023
2023 2022
Accumulated remeasurement gains (losses), beginning of year $ -$ -
Unrealized gains (losses) attributable to:
Foreign exchange --
Derivatives --
Portfolio investments (828,517) -
Remeasurement gains (losses) (828,517) -
Amounts reclassified to the statement of operations:
Foreign exchange --
Derivatives --
Portfolio investments --
--
Proportion of other comprehensive income from investment in government
enterprise --
Accumulated remeasurement gains (losses), end of year $(828,517) $ -
The accompanying notes are an integral part of these consolidated financial statements.
6
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The Corporation of the Municipality of Clarington
Consolidated Statement of Change in Net Financial Assets
For the year ended December 31, 2023
2023 2023 2022
Annual surplus
Amortization of tangible capital assets
Acquisition of tangible capital assets
Investment in assets under construction
Assets under construction transferred to tangible
capital assets
Net book value of tangible capital assets disposals
/ adjustments
Decrease in prepaid expenses
Decrease in inventory supplies
Net change in remeasurement gains (losses) for
the year
Increase(decrease) in net financial assets
Budget Actual
$ (1,691,045) $ 6,157,976
21,762,570 23,218,292
(28,285,205) (24,387,547)
- (11,529,685)
-8,170,591
-280,484
-(127,712)
-(150,859)
-(828,517)
(8,213,680) 803,023
Actual
$ 14,328,958
22,803,898
(25,733,309)
(8,986,977)
11,201,368
542,597
(1,169,125)
(91,794)
-
12,895,616
Net financial assets, beginning of year
Prior period adjustment net finanical assets - ARO
117,869,968 117,869,968
-(437,587)
104,974,352
-
Net financial assets, end of year $ 109,656,288 $118,235,404 $117,869,968
The accompanying notes are an integral part of these consolidated financial statements.
7
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The Corporation of the Municipality of Clarington
Consolidated Statement of Cash Flows
For the year ended December 31, 2023
2023 2022
Operating activities
Annual surplus $ 6,157,976 $ 14,328,958
Non cash items
Amortization of tangible capital assets
Loss on disposal of tangible capital assets
Equity share of Elexicon Corporation net income
Contributed tangible capital assets recorded in revenue
Accretion expense
23,218,292
180,520
(462)
(2,886,036)
12,320
22,803,898
271,569
(1,959,096)
(7,524,869)
-
Change in non-cash operating items
Accounts receivable
Taxes receivable
Inventories for resale
Accounts payable and accrued liabilities
Employee future benefits liabilities
Deferred revenue - general
Deferred revenue - obligatory reserve funds
Prepaid expenses
Inventory supplies
(1,784,309)
(2,669,913)
428
2,415,737
30,262
(935,401)
1,629,958
(127,712)
(150,859)
(3,590,888)
(1,608,915)
20,071
1,816,696
360,757
3,997,651
12,784,783
(1,169,122)
(91,794)
25,090,801 40,439,699
Capital activities
Acquisition of tangible capital assets (net of contributed)
Proceeds on disposal of tangible capital assets
(24,860,605)
99,964
(15,994,053)
271,028
(24,760,641) (15,723,025)
Investing activities
Increase in investments
Dividends received from Elexicon Corporation
4,070,447
680,361
(61,685,876)
845,288
4,750,808 (60,840,588)
Financing activities
Repayment of long term liabilities
Proceeds of debenture issue
(1,975,103)
-
(1,775,922)
26,402,000
(1,975,103) 24,626,078
Net increase (decrease), of cash and cash equivalents
Cash and cash equivalents, beginning of year
3,105,865
66,161,064
(11,497,836)
77,658,903
Cash and cash equivalents, end of year $ 69,266,929 $ 66,161,067
The accompanying notes are an integral part of these consolidated financial statements.
8
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
The Municipality of Clarington (the “Municipality”) is a municipality in the Province of Ontario,
Canada. It conducts its operations guided by the provisions of provincial statutes such as the
Municipal Act, the Municipal Affairs Act and related legislation.
1. Significant accounting policies
The consolidated financial statements of the Municipality are the representations of management
prepared in accordance with Canadian Public Sector Accounting Standards (“PSAS”).
a. Significant accounting policies adopted are as follows:
i. Reporting entity
These consolidated financial statements reflect financial assets, liabilities, operating
revenues and expenses, and the changes in investment in tangible capital assets of
the Municipality of Clarington. The reporting entity is comprised of all organizations,
local boards and committees controlled by the Municipality, including the following:
- Board of Management for the Historic Downtown - Newcastle Arena Board
Bowmanville Business Improvement Area
- Board of Management for the Newcastle Central - Newcastle Community Hall
Business District Improvement Area Board
- Board of Management for the Orono Central - Solina Hall Board
Business District Improvement Area
- Clarington Public Library Board and Clarington - Tyrone Community Hall Board
Museums and Archives
- Bowmanville Santa Claus Parade Committee - Clarington Heritage Committee
All material inter-entity transactions and balances are eliminated on consolidation.
ii. Investment in Elexicon Corporation
The Municipality of Clarington, along with the City of Pickering, the Town of Ajax, and
the City of Belleville own 68% of Elexicon Corporation. The Town of Whitby owns the
remaining 32% of Elexicon Corporation. The Municipality of Clarington holds a 9.248%
share of ownership.
The Municipality’s investment in Elexicon Corporation and its subsidiaries is accounted
for on a modified equity basis, consistent with generally accepted accounting principles
as recommended by PSAS for investments in government business partnerships.
Under the modified equity basis of accounting, the business partnership’s accounting
principles are not adjusted to conform to those of the Municipality and inter-
organizational transactions and balances are not eliminated. The Municipality
recognizes its equity interest in the annual income or loss of Elexicon Corporation in its
“Consolidated Statement of Operations” with a corresponding increase or decrease in
its investment asset account. Any dividends that the Municipality may receive from
9
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
1. Significant accounting policies (continued)
a. Significant accounting policies adopted are as follows: (continued)
ii. Investment in Elexicon Corporation (continued)
Elexicon Corporation and other capital transactions will be reflected as adjustments in
the investment asset account.
iii. Accounting for region and school board transactions
The taxation and other revenues, expenses, assets and liabilities with respect to the
operations of the school boards and the Regional Municipality of Durham are not
reflected in these financial statements.
iv. Accounting for phase-in/capping provisions
Increases/decreases in property taxes levied as a result of the application of phase-
in/capping legislation are not reflected in the Consolidated Statement of Operations but
are reported on the Consolidated Statement of Financial Position.
v. Trust funds
Trust funds and their related operations administered by the Municipality are not
included in these consolidated financial statements, but are reported separately on the
“Trust Funds Statement of Operations” and “Trust Funds Statement of Financial
Position”.
vi. Financial Instruments
Financial instruments are classified into three categories: cost, amortized cost or fair
value.
Cost category: Amounts are measured at cost less any amount for valuation
allowance. Valuation allowances are made when collection is in doubt. Financial
instruments in this category include term deposits.
Amortized cost: Amounts are measured using the effective interest rate method. The
effective interest method is a method of calculating the amortized cost of a financial
asset or financial liability (or a group of financial assets or financial liabilities) and of
allocating the interest income or interest expense over the relevant period, based on
the effective interest rate. It is applied to financial assets or financial liabilities that are
not in the fair value category and is now the method that must be used to calculate
amortized cost. Financial instruments in this category include bonds, treasury bills and
guaranteed investment certificates (GICs).
Fair Value category: The fair value of guarantees and letters of credit are based on
fees currently charged for similar agreements or on the estimated cost to terminate
them or otherwise settle the obligations with the counterparties at the reported
borrowing date. In situations in which there is no market for these guarantees, and
10
Page 196
The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
1. Significant accounting policies (continued)
a. Significant accounting policies adopted are as follows: (continued)
vi. Financial Instruments (continued)
they were issued without explicit costs, it is not practicable to determine their fair value
with sufficient reliability. Financial instruments in this category include derivatives and
portfolio investments.
Fair value hierarchy
The following provides an analysis of financial instruments that are measured
subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the
degree to which fair value is observable:
Level 1 - fair value measurements are those derived from quoted prices (unadjusted)
in active markets for identical assets or liabilities.
Level 2 - fair value measurements are those derived from inputs other than quoted
prices included within Level 1 that are observable for the asset or liability, either
directly (i.e., as prices) or indirectly (i.e., derived from prices); and
Level 3 - fair value measurements are those derived from valuation techniques that
include I inputs for the asset or liability that are not based on observable market data.
The fair value hierarchy requires the use of observable market inputs whenever such
inputs exist. A financial instrument is classified to the lowest level of the hierarchy for
which a significant input has been considered in measuring fair value.
vii. Adoption of new accounting standards
The Municipality adopted the following standards concurrently beginning January 1,
2023, prospectively: PS 1201 Financial Statement Presentation, PS 2601 Foreign
Currency Translation, PS 3041 Portfolio Investments and PS 3450 Financial
Instruments.
PS 1201 Financial Statement Presentation replaces PS 1200 Financial Statement
Presentation. This standard establishes general reporting principles and standards for
the disclosure of information in government financial statements. The standard
introduces the Statement of Remeasurement Gains and Losses separate from the
Statement of Operations. Requirements in PS 2601 Foreign Currency Translation, PS
3450 Financial Instruments, and PS 3041 Portfolio Investments, which are required to
be adopted at the same time, can give rise to the presentation of gains and losses as
remeasurement gains and losses.
PS 2601 Foreign Currency Translation replaces PS 2600 Foreign Currency
Translation.
The standard requires monetary assets and liabilities denominated in a foreign
currency and non-monetary items denominated in a foreign currency that are reported
as fair value, to be adjusted to reflect the exchange rates in effect at the financial
11
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
1. Significant accounting policies (continued)
a. Significant accounting policies adopted are as follows: (continued)
vii. Adoption of new accounting standards (continued)
statement date. Unrealized gains and losses arising from foreign currency changes are
presented in the new Consolidated Statement of Remeasurement Gains and Losses.
PS 3041 Portfolio Investments replaces PS 3040 Portfolio Investments. The standard
provides revised guidance on accounting for, and presentation and disclosure of,
portfolio investments to conform to PS 3450 Financial Instruments. The distinction
between temporary and portfolio investments has been removed in the new standard,
and upon adoption, PS 3030 Temporary Investments no longer applies.
PS 3450 Financial Instruments establishes accounting and reporting requirements for
all types of financial instruments including derivatives. The standard requires fair value
measurement of derivatives and portfolio investments in equity instruments that are
quoted in an active market. All other financial instruments will generally be measured
at cost or amortized cost. Unrealized gains and losses arising from changes in fair
value are presented in the Consolidated Statement of Remeasurement Gains and
Losses.
PS 3280 Asset Retirement Obligations (ARO)
PS 3280 Asset Retirement Obligations (ARO) establishes the accounting and reporting
requirements for legal obligations associated with the retirement of tangible capital
assets controlled by a government or government organization. A liability for a
retirement obligation can apply to tangible capital assets either in productive use or no
longer in productive use. This standard was adopted beginning with the 2023 fiscal
year. The Municipality has adopted PS 3280 on a modified retrospective basis.
In the past, the Municipality has reported its obligations related to the retirement of
tangible capital assets in the period when the asset was retired directly as an expense.
The new standard requires the recognition of a liability for legal obligations that exist as
a result of the acquisition, construction or development of a tangible capital asset, or
that result from the normal use of the asset when the asset is recorded and replaces
Section PS 3270 Solid Waste Landfill Closure and Post-Closure Liability (PS 3270).
Such an obligation justifies recognition of a liability and can result from existing
legislation, regulation, agreement, contract, or that is based on a promise and an
expectation of performance. The estimate of the liability includes costs directly
attributable to asset retirement activities. Costs include post-retirement operation,
maintenance, and monitoring that are an integral part of the retirement of the tangible
capital asset (if applicable). When recording an asset retirement obligation, the
estimated retirement costs are capitalized to the carrying value of the associated
assets and amortized over the asset's estimated remaining useful life. The
amortization of the asset retirement costs follows the same method of amortization as
the associated tangible capital asset.
12
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
1. Significant accounting policies (continued)
a. Significant accounting policies adopted are as follows: (continued)
vii. Adoption of new accounting standards (continued)
A significant part of asset retirement obligations results from the removal and disposal
of designated substances such as asbestos from buildings. The Municipality reports
liabilities related to the legal obligations where the Municipality is obligated to incur
costs to retire a tangible capital asset.
The Municipality’s ongoing efforts to assess the extent to which designated substances
exist in Municipality assets, and new information obtained through regular
maintenance and renewal of Municipality assets may result in additional asset
retirement obligations from better information on the nature and extent the substance
exists or from changes to in the estimated cost to fulfil the obligation. The
measurement of asset retirement obligations is also impacted by activities that
occurred to settle all or part of the obligation, or any changes in the legal obligation.
Revisions to the estimated cost of the obligation will result in an increase to the
carrying amount of the associated assets that are in productive use and amortized as
part of the asset on an ongoing basis. When obligations have reliable cash flow
projections, the liability may be estimated using the present value of future cash flows.
Subsequently, accretion of the discounted liability due to the passage of time is
recorded as an in-year expense (if applicable). As of December 31, 2023, all liabilities
for asset retirement obligations are reported at current costs in nominal dollars without
discounting.
b. Basis of accounting
i. Accrual basis of accounting
Revenues and expenses are reported on the accrual basis of accounting. The accrual
basis of accounting recognizes revenues in the period in which transactions or events
occurred that gave rise to the revenues; expenses are recognized in the period the
goods and services are acquired and a liability is incurred or transfers are due.
ii. Non-financial assets
Non-financial assets are not available to discharge existing liabilities and are held for
use in the provision of services. They have useful lives extending beyond the current
year, and are not intended for sale in the ordinary course of operations. The change in
non-financial assets during the year, together with the excess of revenues over
expenses, provides the Changes in Net Financial Assets for the year.
(a) Tangible capital assets (“TCA”)
Tangible capital assets are recorded at cost, which includes all amounts that are
directly attributable to acquisition, construction, development or betterment of the
13
Page 199
The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
1. Significant accounting policies (continued)
b. Basis of accounting (continued)
ii. Non-financial assets (continued)
asset. The cost, less residual value, of the tangible capital assets are amortized on
a straight-line basis over their estimated useful lives as follows:
Land improvements 20-75 years
Buildings 5-75 years
Vehicles 7-20 years
Equipment 3-25 years
Linear road and related 7-75 years
Linear storm sewers 40-75 years
Amortization
The Municipality uses the straight line method of amortization. For pooled assets
and networks such as roads and storm sewers, one half of the annual amortization
is charged in the year of acquisition or in-service date and in the year of disposal.
For individual assets, if acquired (or in-service) in the first half of the year, the full
year of the amortization is charged. If acquired (or in-service) in the second half of
the year, one half of the annual amortization is charged. Similarly in the year of
disposal, if the asset is disposed of in the first half of the year, one half of the
amortization is charged but if disposed of in the second half of the year the full
annual amortization is charged. Assets under construction are not amortized until
the asset is available for productive use, at which time they are capitalized.
Contribution of tangible capital assets
Tangible capital assets received as contributions are recorded at their fair value at
the date received/assumed and that fair value is also recorded as revenue.
(b) Inventories
Inventories held for consumption are recorded at the lower of cost or replacement
cost.
iii. Reserves and reserve funds
Certain amounts, as approved by Council, are set aside in reserves and reserve funds
for future operating and capital purposes. Transfers to and/or from reserves and
reserve funds are an adjustment to the respective fund when approved. Reserves and
reserve funds form part of the Municipality’s accumulated surplus.
14
Page 200
The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
1. Significant accounting policies (continued)
b. Basis of accounting (continued)
iv. Deferred revenues
Deferred Revenues, which include advance payments for tickets, building permits and
program registration fees; contributions from developers according to Section 37 of the
Planning Act; and revenues set aside for specific purposes (obligatory reserve funds),
represent fees which have been collected, but for which the related services have not
yet been provided. Revenue is recognized when the related activity occurs or the
service is performed.
v. Employee future benefits
The present value of the cost of providing employees with future benefits programs is
expensed as employees earn these entitlements through service. The cost of the
benefits earned by employees is actuarially determined using the projected benefit
method prorated on service and management’s best estimate of retirement ages of
employees and expected health care and dental costs. Actuarial gains or losses are
amortized on a straight-line basis over the expected average remaining service life of
all employees covered.
vi. Contaminated sites
Contaminated sites are the result of contamination being introduced in air, soil, water
or sediment of a chemical, organic, or radioactive material or live organism that exceed
an environmental standard. A liability for remediation of contaminated sites is
recognized, net of any expected recoveries, when all of the following criteria are met:
a) an environmental standard exists; b) contamination exceeds the environmental
standard; c) the organization is directly responsible or accepts responsibility for the
liability; d) future economic benefits will be given up; and e) a reasonable estimate of
the liability can be made. Changes in this estimate are recorded in the Municipality’s
statement of operations. As of December 31, 2023, there was no liability recorded on
the statement.
vii. Revenue Recognition
Taxation
Property tax billings are prepared by the Municipality based on assessment rolls issued
by the Municipal Property Assessment Corporation (“MPAC”). Tax rates are
established annually by Council, incorporating amounts to be raised for local services
and amounts the Municipality is required to collect on behalf of the Regional
Municipality of Durham and the Province of Ontario in respect of education taxes.
Taxes are recorded at estimated amounts when they meet the definition of an asset,
have been authorized and the taxable event occurs. For property taxes, the taxable
event is the period for which the tax is levied. As taxes recorded are initially based on
15
Page 201
The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
1. Significant accounting policies (continued)
b. Basis of accounting (continued)
vii. Revenue Recognition (continued)
management’s best estimate of the taxes that will be received, it is possible that
changes in future conditions, such as reassessments due to audits, appeals and court
decisions, could result in a change in the amount of tax revenue recognized. Taxes
receivable are recognized net of an allowance for anticipated uncollectible amounts.
A normal part of the assessment process is the issuance of supplementary
assessment rolls which provide updated information with respect to changes in
property assessment. Once a supplementary roll is received, the Municipality
determines the taxes applicable and renders supplementary tax billings. Assessments
of the related property taxes are subject to appeal. Any supplementary billing
adjustments made necessary by the determination of such changes will be recognized
in the fiscal year they are determined and the effect shared with the Region of Durham
and school boards, as appropriate.
Government transfers
Government transfers are recognized as revenue in the financial statements when the
transfer is authorized and any eligibility criteria are met, except to the extent that
transfer stipulations give rise to an obligation that meets the definition of a liability.
Transfers are recognized as deferred revenue when transfer stipulations give rise to a
liability. Transfer revenue is recognized in the statement of operations as the
stipulation liabilities are settled.
Government transfers and developer contributions-in-kind related to capital
acquisitions are required to be recognized as revenue in the consolidated financial
statements in the period in which the tangible capital assets are acquired.
User fees and service charges
User charges are recognized when the services are performed or goods are delivered
and there is reasonable assurance of collection.
Other
Other revenue is recorded when it is earned and collection is reasonably assured.
Investment income
Investment income earned on operating surplus funds and reserve funds (other than
obligatory reserve funds) are recorded as revenue in the period earned. Investment
income earned on obligatory reserve funds are recorded directly to each respective
fund balance and forms part of the deferred revenue – obligatory reserve funds
balance.
16
Page 202
The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
1. Significant accounting policies (continued)
b. Basis of accounting (continued)
viii. Inventory for resale
Inventory for resale is valued at the lower of cost or net realizable value on an average
cost basis.
ix. Use of estimates
Since precise determination of many assets and liabilities is dependent upon future
events, the preparation of periodic financial statements necessarily involves the use of
estimates and approximations. These have been made using careful judgment. Actual
results could differ from these estimates.
2. Financial Instruments
a. Classification
The carrying value of each class of the Municipality's financial instruments is provided in the
following tables.
17
Page 203
The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
2. Financial Instruments (continued)
a. Classification (continued)
Cash and cash equivalents
Investments
Accounts receivable
Taxes receivable
Promissory notes
Investment in Elexicon Corporation
Accounts payable and accrued liabilities
Debenture debt
Cost / 2023
Amortized
Fair Value Cost Total
$ 69,266,929 $ - $ 69,266,929
153,213,884 -153,213,884
- 13,213,701 13,213,701
- 13,064,048 13,064,048
- 8,321,000 8,321,000
- 19,579,036 19,579,036
- 13,531,048 13,531,048
- 30,337,689 30,337,689
Balance at the end of the year $222,480,813 $ 98,046,522 $320,527,335
Cost / 2022
Amortized
Fair Value Cost Total
Cash and cash equivalents $ 66,161,067 $ - $ 66,161,067
Investments 158,112,846 -158,112,846
Accounts receivable - 11,429,392 11,429,392
Taxes receivable - 10,394,135 10,394,135
Promissory notes - 8,321,000 8,321,000
Investment in Elexicon Corporation - 20,258,934 20,258,934
Accounts payable and accrued liabilities - 11,115,311 11,115,311
Debenture debt - 32,312,792 32,312,792
Balance at the end of the year $224,273,913 $ 93,831,564 $318,105,477
The only financial instruments that are measured subsequent to initial recognition at fair
value are cash and cash equivalents and investments. These are fair value measurements
that are derived from quoted prices (unadjusted) in the active markets for identical assets or
liabilities using the last bid price.
18
Page 204
The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
2. Financial Instruments (continued)
b. Financial Instrument Fair Value Measurement
The following table provides an analysis of financial instruments that are measured at fair
value, using a fair value hierarchy of levels 1 to 3. The levels reflect the significance of the
inputs used in making the fair value measurements, as described below:
• Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities
• Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the
asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices)
• Level 3 - Inputs for the asset or liability that are not based on observable market data
(unobservable inputs)
Cash and cash equivalents
Investments
Total
Level 1 Level 2 Level 3 2023 Total
$ 69,266,929 $ - $ - $ 69,266,929
153,213,884 - -153,213,884
$222,480,813 $ - $ - $222,480,813
Cash and cash equivalents
Investments
Total
Level 1 Level 2 Level 3 2022 Total
$ 66,161,067 $ - $ - $ 66,161,067
158,112,846 - -158,112,846
$224,273,913 $ - $ - $224,273,913
There were no transfers between Level 1 and Level 2 for the year ended December 31,
2023. There were also no transfers in or out of Level 3.
c. Financial Instrument Risk Management
The Municipality is exposed to credit risk, liquidity risk, interest rate risk and other price risk
from its financial instruments. This note describes the Municipality's objectives, policies and
processes for managing those risks and the methods used to measure them. Further
qualitative and quantitative information in respect of these risks is presented below and
throughout these financial statements.
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
2. Financial Instruments (continued)
c. Financial Instrument Risk Management (continued)
Credit Risk
Credit risk is the risk of financial loss to the Municipality if a debtor fails to make payments of
interest and principal when due. The Municipality is exposed to this risk relating to its cash
and cash equivalents, investments, and accounts receivable. The Municipality holds its cash
accounts with federally regulated chartered banks who are insured by the Canadian Deposit
Insurance Corporation. In the event of default, the Municipality's cash accounts are insured
up to $100,000.
Accounts receivable are primarily due from the federal and provincial governments, as well
as various developers and residents. Credit risk is mitigated by the financial solvency of the
Provincial government and the highly diversified nature of the receivables.
The Municipality measures its exposure to credit risk based on how long the amounts have
been outstanding. An impairment allowance is set up based on the Municipality's historical
experience regarding collections. It is management's opinion that the Municipality is not
exposed to significant credit risk.
There have been no significant changes from the previous year in the exposure to risk or
policies, procedures and methods used to measure the risk.
Market Risk
Market risk is the risk that the fair value of future cash flows of a financial instrument will
fluctuate because of changes in market prices. Market risk comprises three types of risk:
currency risk, interest rate risk and equity risk.
There have been no significant changes from the previous year in the exposure to risk or
policies, procedures and methods used to measure the risk.
Currency Risk
Current risk is the risk that the fair value of future cash flows of a financial instrument will
fluctuate because of changes in foreign currency rates. The Municipality is not exposed to
currency risk.
Equity Risk
Equity risk is the uncertainty associated with the valuation of assets arising from changes in
equity markets. The Municipality is not exposed to this risk.
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
2. Financial Instruments (continued)
c. Financial Instrument Risk Management (continued)
Liquidity Risk
Liquidity risk is the risk that the Municipality will encounter difficulty in meeting its obligation
associated with financial liabilities. Liquidity risk includes the risk that, as a result of
operational liquidity requirements, the Municipality will not have sufficient funds to settle a
transaction on the due date; will be forced to sell financial assets at a value, which is less
than what they are worth; or may be unable to settle or recover a financial asset. The
Municipality is exposed to this risk mainly in respect of accounts payable and accrued
liabilities and long-term debt. The Municipality's approach to managing liquidity is to ensure
as far as possible, that it will always have sufficient cash flows to fund its operations and to
meet its liabilities when due, under both normal and stressed conditions. There have not
been any changes to these risks from the prior year.
Unless otherwise noted, the expected cash outflows are within one year. The following table
sets out the contractual maturities (representing undiscounted contractual cash-flows) of
financial liabilities:
2023
Within 6 6 months to
months 1 year 1 to 5 years Over 5 years
Accounts payable and accrued
liabilities
Debenture debt
$ 13,038,502
-
$ 492,546
2,039,737
$ -
10,474,796
$ -
17,823,156
$ 13,038,502 $ 2,532,283 $ 10,474,796 $ 17,823,156
Within 6
months
6 months to 1
year 1 to 5 years
2022
Over 5 years
Accounts payable and accrued
liabilities
Debenture debt
$ 10,437,450
-
$ 677,861
1,975,103
$ -
10,260,935
$ -
20,076,754
$ 10,437,450 $ 2,652,964 $ 10,260,935 $ 20,076,754
Interest Rate Risk
Interest rate risk is the potential for financial loss caused by fluctuations in fair value or
future cash flows of financial instruments because of changes in market interest rates. The
Municipality is exposed to this risk through its municipal debt and interest bearing
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
2. Financial Instruments (continued)
c. Financial Instrument Risk Management (continued)
investments.
The Municipality holds investments which consist of guaranteed investment certificates
(GICs), fixed income securities and principal protected notes with varying maturities from
May 2024 to December 2033 and bearing interest rates between 0.25% and 12.0%.
Investments with a maturity of less than 90 days are reported within cash and cash
equivalents, due to the highly liquid nature of these investments.
The Municipality holds municipal debt with variable interest rates which involve risks of
default on interest and principal and price changes due to, without limitation, such factors as
interest rate changes and general economic conditions.
The Municipality structures its finances so as to stagger the maturities of debt, thereby
minimizing exposure to interest rate fluctuations.
There has been an increase in interest rate risk in the December 31, 2023 year end as the
amount invested in the investment portfolio increased in the year.
3. Trust funds
Trust funds administered by the Municipality amounting to $2,218,755 (2022 – $2,132,080) have
not been included in the “Consolidated Statement of Financial Position” nor have their financial
activities been included in the “Consolidated Statement of Operations”.
4. Operations of school boards and The Regional Municipality of Durham
Further to Note 1(a)(iii), requisitions were made by the Regional Municipality of Durham and
School Boards requiring the Municipality of Clarington to collect property taxes and payments in
lieu of property taxes on their behalf. The amounts levied and remitted are summarized below:
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
4. Operations of school boards and The Regional Municipality of Durham (continued)
Regional
School Municipality
Boards of Durham
2023
Property taxes $ 33,980,454 $109,177,985
Taxation from other governments 114,886 3,199,901
Total $ 34,095,340 $112,377,886
2022
Property taxes $ 33,318,506 $101,516,824
Taxation from other governments 184,430 3,108,946
Total $ 33,502,936 $104,625,770
5. Investments
Total investments of $153,213,884 (2022 -$158,112,846) reported on the Consolidated
Statement of Financial Position at cost, amortized cost or fair value, have a market value of
$154,903,174 (2022 -$152,309,075 ) at the end of the year. The investments consist of
investments pursuant to provisions of the Municipality’s investment policy and comprise
government bonds and guaranteed investment certificates (GICs) issued by various financial
institutions. It is the Municipality’s intention to hold these investments until maturity.
2023 Market 2022 Market
2023 Cost Value 2022 Cost Value
GICs $ 22,829,469 $ 23,337,611 $ 32,649,802 $ 34,797,225
Principal Protected Notes 64,501,500 63,642,742 29,130,000 27,586,624
Bonds 58,979,183 59,246,474 88,890,283 82,098,502
Pooled Funds Equity 3,178,866 4,545,854 2,983,725 3,878,133
Pooled Funds Bonds 4,553,383 4,130,493 4,459,036 3,948,591
Subtotal 154,042,401 154,903,174 158,112,846 152,309,075
Fair Value (PS 3450) (828,517) ---
Total $153,213,884 $154,903,174 $158,112,846 $152,309,075
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
5. Investments (continued)
The Municipality holds investments with a maturity of less than 90 days, in a High Interest
Savings Account. This value is reported within cash and cash equivalents, due to the highly liquid
nature of these investments. Total investments, with a maturity of less than 90 days, have a value
of $16,242,639 (2022 - $31,084,106) on the Consolidated Statement of Financial Position.
6. Taxes receivable
The balance in taxes receivable, including penalties and interest, is comprised of the following:
2023 2022
Current year taxes $ 9,951,358 $ 7,936,311
Previous year taxes 3,212,690 2,507,824
13,164,048 10,444,135
Allowance for uncollectible taxes (100,000) (50,000)
$ 13,064,048 $ 10,394,135
7. Promissory notes receivable
2023 2022
Promissory note receivable from Elexicon Corporation due on
demand and bearing interest at the Ontario Energy Board
deemed long-term debt rate on an annual basis to maturity
(4.13% for the current year). $ 2,355,000 $ 2,355,000
Promissory note receivable from Elexicon Energy Inc. maturing
November 1, 2039 and bearing interest at the Ontario Energy
Board deemed long-term debt rate on a annual basis to
maturity (4.13% for the current year). 5,966,000 5,966,000
$ 8,321,000 $ 8,321,000
Interest revenue earned from these notes receivable totaled $343,658 (2022 -$343,657). The
Municipality has waived its right to demand repayment of any portion of the principal of the
promissory notes payable before the date of January 1, 2025.
8. Investment in Elexicon Corporation
a. Investment in Elexicon Corporation
The Municipality of Clarington, along with the City of Pickering, the Town of Ajax, and the
City of Belleville own 68% of Elexicon Corporation. The Town of Whitby owns the remaining
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
8. Investment in Elexicon Corporation (continued)
a. Investment in Elexicon Corporation (continued)
32% of Elexicon Corporation. The Municipality of Clarington holds a 9.248% share of
ownership. The Municipality is accounting for this investment using a modified equity basis
in these financial statements. The financial impact to the Municipality of Clarington's
investment and equity are reported below.
The following table provides condensed supplementary financial information of Elexicon
Corporation and its subsidiaries for the year ended December 31:
2023 2022
Financial position
Assets
Current $ 116,654,000 $ 103,438,000
Capital and intangibles 720,727,000 661,146,000
Other 708,000 4,340,000
Regulatory balances 56,310,000 58,573,000
Total assets and regulatory balances 894,399,000 827,497,000
Liabilities
Current 175,942,000 283,588,000
Long-term debt 253,465,000 122,513,000
Other 196,842,000 148,489,000
Total liabilities 626,249,000 554,590,000
Shareholders' equity
Share capital 97,692,000 97,692,000
Contributed capital 25,000 25,000
Retained earnings 159,051,000 165,161,000
Regulatory balances 11,382,000 10,029,000
Total shareholders' equity and regulatory balances 268,150,000 272,907,000
Total liabilities, equity and regulatory balances 894,399,000 827,497,000
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
8. Investment in Elexicon Corporation (continued)
a. Investment in Elexicon Corporation (continued)
2023 2022
Financial activities
Revenues 518,981,000 514,713,000
Other income (2,428,000) 15,458,000
Expenses (512,314,000) (524,157,000)
Net movements in regulatory balances, net of tax (4,234,000) 15,170,000
Net income for the year $ 5,000 $ 21,184,000
b. Municipality's equity is represented by:
2023 2022
Promissory notes receivable (Note 6) $ 8,321,000 $ 8,321,000
Initial investment in shares of the Corporation 10,146,495 10,146,495
Accumulated net income 23,691,607 23,691,145
Net increase in value of investment 400,126 400,126
Accumulated dividends received (14,659,192) (13,978,832)
Total equity 27,900,036 28,579,934
Municipality of Clarington's investment represented by:
Investment in Corporation 19,579,036 20,258,934
Promissory notes receivable 8,321,000 8,321,000
$ 27,900,036 $ 28,579,934
c. Contingencies and guarantees of Elexicon Corporation (the “Corporation”) as
disclosed in their financial statements are as follows:
(i) Insurance claims
The Corporation is a member of the Municipal Electric Association Reciprocal Insurance
Exchange (“MEARIE”) which was created on January 1, 1987. A reciprocal insurance
exchange may be defined as a group of persons formed for the purpose of exchanging
reciprocal contracts of indemnity or inter-insurance with each other. MEARIE provides
general liability insurance to member electric utilities. MEARIE also provides vehicle and
property insurance to the Corporation.
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
8. Investment in Elexicon Corporation (continued)
c. Contingencies and guarantees of Elexicon Corporation (the “Corporation”) as
disclosed in their financial statements are as follows: (continued)
Insurance premiums charged to each member electric utility consist of a levy per $1,000
of service revenue subject to a credit or surcharge based on each electric utility’s claims
experience.
(ii) Contractual obligation - Hydro One Networks Inc.
The Corporation's subsidiary, Elexicon Energy Inc. (EEI), is party to a connection and
cost recovery agreement with Hydro One related to the construction by Hydro One of a
transformer station designated to meet EEI's anticipated electricity load growth.
Construction of the project was completed during 2007 and EEI connected to the
transformer station during 2008.
To the extent that the cost of the project is not recoverable from future transformation
connection revenues, EEI is obliged to pay a capital contribution equal to the difference
between these revenues and the construction costs allocated to EEI. The construction
costs allocated to EEI for the project are $19,950,000.
Hydro One has performed a true-up based on actual load at the end of the tenth
anniversary of the in-service date and is expected to perform a true-up based on actual
load at the end of the fifteenth anniversary of the in-service date.
d. Lease commitments - Elexicon Corporation
Future minimum non-cancellable lease payment obligations under finance leases are as
follows:
2024 $ 124,000
2025 95,000
2026 71,000
2027 44,000
$ 334,000
9. Employee future benefits liabilities
a. Accumulated sick leave entitlement
(i) Firefighters
The Municipality provides two sick leave accumulation plans for firefighters. Plan A
accumulates at the rate of one day per month of completed years of service to a
maximum of 182 days. These employees may become entitled to a cash payment on
retirement, early retirement, termination or death, at the rate of 50% of the accumulated
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
9. Employee future benefits liabilities (continued)
a. Accumulated sick leave entitlement (continued)
credit, to a maximum of one-half a year’s salary. Plan B accumulates at the rate of one
day per month once the employees complete five years of service. The estimated liability
at December 31, 2023 was $1,249,533 (2022 -$1,156,136).
(ii) Other
During the 1993 fiscal year, the Municipality negotiated an agreement with all employees
(except firefighters) to terminate the sick leave benefit plan which had been in effect for
many years. The Municipality agreed to pay to those employees covered by the plan and
who had at least five-years’ service with the Municipality a cash equivalent of 50% of sick
leave days accumulated to July 1, 1993 to a maximum of 120 days of salary.
Remuneration for the buying out of sick days identified will be available to the employee
at any time up to the time that the employee either leaves the Corporation or retires, at
the rate of remuneration in effect at July 31, 1993. The estimated liability at December
31, 2023 amounted to $17,758 (2022 -$20,372).
b. Post-employment benefits - other
The Municipality makes available to qualifying employees who retire before the age of 65
(firefighters - age 60) the opportunity of continuing their coverage for benefits such as
medical (extended health), dental, and life insurance benefits. Coverage ceases at age 65.
Dependent upon the eligibility, the cost of this coverage may be a shared responsibility
between the Municipality and the retired employees.
An actuarial valuation was performed as at December 31, 2023 based on data as at the
valuation date and plan provisions. The accrued benefit obligation and net benefit costs
(i.e. the expense) for the 2023 fiscal year end was determined by this valuation.
The significant actuarial assumptions employed for the valuation are as follows:
(i) Discount rate will be 4.40% per annum, decreasing to 4.10% in 2024.
(ii) Future inflation rates will be 2.75%.
(iii) Dental cost trend rates will be 5.00% in fiscal 2023 and remain stable at that
level until 2027.
(iv)Extended health care trend rates will be 5.60% in fiscal 2023; and remain stable
at that level until 2027.
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
9. Employee future benefits liabilities (continued)
c. Information about the Municipality’s employee future benefits liabilities is as follows:
2023 2022
Accrued benefit obligation
Balance, beginning of year $ 8,105,014 $ 10,200,559
Employer current service cost 471,461 568,651
Interest cost 360,717 261,114
Benefits paid (685,340) (574,032)
Actuarial (gain) loss 62,380 (2,351,278)
Balance, end of year 8,314,232 8,105,014
Unamortized net actuarial gains 1,618,926 1,797,882
Employee future benefits liabilities, end of year $ 9,933,158 $ 9,902,896
10. Pension agreements
The Municipality makes contributions to the Ontario Municipal Employees Retirement Fund
(“OMERS”). OMERS is a multi-employer defined benefit pension plan which provides pensions
for employees of Ontario municipalities, local boards, public utilities and school boards. The
pension plan is financed by equal contributions from participating employers and employees, and
by the investment earnings of the fund. The most recent actuarial valuation of the Plan was
conducted at December 31, 2023. The results of this valuation disclosed total going concern
actuarial liabilities of $136,185 million with respect to benefits accrued for service with actuarial
assets at that date of $131,983 million indicating an actuarial deficit of $4,202 million. Because
OMERS is a multi-employer plan, any Plan surpluses or deficits are the joint responsibility of
Ontario municipal organizations and their employees. As a result the Municipality does not
recognize any share of the Plan surplus or deficit.
The Municipality recognizes the expense related to this plan as contributions are made. The
contribution rates and year's maximum pensionable earnings (YMPE) are outlined in the table
below.
NRA 65 up NRA 65 up NRA 60 up NRA 60
Year YMPE to YMPE to YMPE to YMPE over YMPE
2023 $ 66,600 9.00 % 14.60 % 9.20 % 15.80 %
2022 $ 64,900 9.00 % 14.60 % 9.20 % 15.80 %
The amount contributed to OMERS for 2023 was $4,063,068 (2022 – $3,396,079) for current
services and is included as an expense on the statement of operations.
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
11. Debenture Debt
The debenture debt consists of several debentures that mature in the years 2024 to 2042.
a. Debenture debt details
At the end of the year, the outstanding principal amount of this liability is $30,337,689 (2022
-$32,312,792).
Regional
Maturity Date Interest Rate %1 By-law # 2023 2022
July 2, 2024 1.95 to 3.35 38-2014 $ 158,000 $ 313,000
July 2, 2029 1.95 to 3.80 38-2014 2,909,600 3,344,600
October 17, 2031 1.25 to 2.80 48-2016 561,000 625,000
April 13, 2032 1.70 to 3.30 56-2017 650,451 713,128
April 13, 2032 1.70 to 3.30 56-2017 834,638 915,064
July 5, 2042 3.35 to 4.75 32-2022 19,361,000 20,000,000
July 5, 2032 3.35 to 4.30 32-2022 5,863,000 6,402,000
$ 30,337,689 $ 32,312,792
1 Interest rates gradually increase to the upper limits noted in the table.
b. Principal repayments
Of the municipal debt reported in (a) of this note, principal payments are payable from
general municipal revenues follows:
2024 $ 2,039,737
2025 1,946,826
2026 2,014,915
2027 2,089,457
2028 2,170,000
Thereafter 20,076,754
$ 30,337,689
c. Principal and interest
The annual principal and interest payments required to service these liabilities are within the
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
11. Debenture Debt (continued)
c. Principal and interest (continued)
annual debt repayment limit prescribed by the Ministry of Municipal Affairs and Housing.
d. Interest expense
Total interest expense related to the net long-term liabilities amounted to $1,332,539 (2022
-$759,772) and is reported on the Consolidated Statement of Operations.
12. Internal Loans
As a means of funding various capital acquisitions, funds are borrowed from the Municipal Capital
Reserve Fund. These funds are secured by promissory notes with interest rates ranging from
2.20% to 3.30% and payment terms of 15 years. The financing arrangements and ultimate
repayment are approved by Council through the budget process.
a. The following is a summary of the individual loans:
Major Parking Lot Rehabilitation $ 1,251,240
LED Street lighting Conversion 1,859,760
$ 3,111,000
b. Of the internal loans reported in (a) of this note, principal payments are as follows:
2024 $ 271,000
2025 279,000
2026 287,000
2027 296,000
2028 304,000
Thereafter 1,674,000
$ 3,111,000
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The Corporation of the Municipality of Clarington
Notes to the Consolidated Financial Statements
December 31, 2023
13. Deferred revenue - obligatory reserve funds
The continuity of “deferred revenue - obligatory reserve funds” of the Municipality is summarized
as follows:
2023 2022
Balance, beginning of year $ 82,188,877 $ 69,404,094
Contributions:
Contributions from developers 8,271,330 12,553,477
Investment Income 2,041,566 2,106,347
Canada community-building 3,045,085 2,918,206
Provincial infrastructure 3,286,821 3,866,848
16,644,802 21,444,878
Utilization:
Transfer to operating 4,992,558 4,083,503
Acquisition of TCA - construction 10,022,286 4,576,592
15,014,844 8,660,095
Change in deferred revenue during the year 1,629,958 12,784,783
Balance, end of year 83,818,835 82,188,877
Balance, end of year - analyzed as follows:
Parkland cash-in-lieu 8,173,177 6,874,492
Canada community-building 4,165,905 4,525,798
Building code act 269,126 2,462,343
Provincial infrastructure 6,993,237 4,348,686
Development charges (Note 13) 64,217,390 63,977,558
Total deferred revenue – obligatory reserve funds $ 83,818,835 $ 82,188,877
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