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HomeMy WebLinkAbout2025-06-23 Council Post-Meeting Agenda Date:June 23, 2025 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. Collection, Use and Disclosure of Personal Information: If you make a delegation, or presentation, at a Committee or Council meeting, the Municipality will be recording you and will make the recording public on the Municipality’s website, www.clarington.net/calendar. Written and oral submissions which include home addresses, phone numbers, and email addresses become part of the public record. If you have any questions about the collection of information, please contact the Municipal Clerk. Cell Phones: Please ensure all cell phones, mobile and other electronic devices are turned off or placed on non-audible mode during the meeting. Copies of Reports are available at www.clarington.net/archive 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.Land Acknowledgement Statement 3.Canadian National Anthem 4.Moment of Reflection 5.Declaration of Interest 6.Announcements 7.Presentations / Delegations 7.1 2025 Clarington Diversity Leadership Student Bursary Presentation 7.2 2025 Awards of Academic Excellence Presentation *7.3 Durham Region Social Services - Shower Access 7.4 Presentation by Matthew Haire, MNP LLP, regarding Report FSD-023-25 - 2024 Audited Financial Statements 5 8.Consent Agenda 8.1 Minutes from the regular meeting of Council dated May 26, 2025 28 8.2 Minutes from the General Government Committee meeting dated June 2, 2025 35 8.3 Minutes from the Planning and Development Committee meeting dated June 16, 2025 44 *8.4 Minutes from the Clarington Heritage Committee meeting dated May 20, 2025 57 *8.5 Minutes from the Newcastle Village Community Hall Board meeting dated May 27 and June 17, 2025 68 8.6 Minutes from the Bowmanville Santa Claus Parade Committee meeting dated May 30 and June 13, 2025 74 June 23, 2025 Council Agenda Page 2 8.7 Minutes from the Tyrone Community Hall Board meetings dated March 19, April 23, and April 23 (Annual General Meeting), 2025 78 8.8 Minutes from the Samuel Wilmot Nature Area Management Advisory Committee meeting dated May 20, 2025 90 8.9 FSD-024-025 - Updates to User Fee By-law 95 *8.10 FSD-023-25 - 2024 Audited Financial Statements 151 8.11 2025-026 - Being a by-law to designate the property known for municipal purposes as 2774 Concession Road 6 Darlington, Municipality of Clarington 243 As property of historic or architectural value or interest under the Ontario Heritage Ac R.S.O. 1990 Chapter O.18 (Approved at the April 14, 2025 Planning and Development Committee Meeting) *8.12 2025-027 - Being a By-law to amend By-law 84-63, the Comprehensive Zoning By-law for the Corporation of the Municipality of Clarington 248 Item 6.2 of the Planning and Development Committee Minutes (By-law 2025-027 has been updated) 8.13 2025-028 - Being a By-law to amend By-law 84-63, the Comprehensive Zoning By-law for the Corporation of the Municipality of Clarington 253 Item 6.3 of the Planning and Development Committee Minutes 8.14 2025-029 - Being a By-law to amend By-law 84-63, the Comprehensive Zoning By-law for the Corporation of the Municipality of Clarington 256 Item 6.4 of the Planning and Development Committee Minutes 8.15 2025-030 - Being a By-Law to deem Block 14, Plan 40M-1978, Municipality of Clarington, no longer to be a Block on a Registered Plan of Subdivision 264 Item 6.5 of the Planning and Development Committee Minutes 8.16 2025-031- Being a By-law to establish, lay out and dedicate certain lands as public highways in the Municipality of Clarington, to assume certain streets within Clarington as public highways, and to name them 265 Item 6.7 of the Planning and Development Committee Minutes June 23, 2025 Council Agenda Page 3 8.17 2025-032- Being a By-law to establish, lay out and dedicate certain lands as public highways in the Municipality of Clarington, to assume certain streets within Clarington as public highways, and to name them 266 Item 6.8 of the Planning and Development Committee Minutes 8.18 2025-033 - Being a by-law to require the payment of fees for services 267 (Agenda Item 8.9) *8.19 Minutes from the special meeting of Council dated June 19, 2025 320 *8.20 Minutes of the Anti-Black Racism Advisory Committee dated June 4, 2025 326 9.Items for Separate Discussion 9.1 Minutes from the Clarington Diversity Advisory Committee dated June 12, 2025 330 (Councillor Anderson intends to introduce the attached motion related to Item 8 - Discussion on Recent Acts of Hate) *9.2 Speed Humps - Tyrone 10.Confidential Items 10.1 PUB-007-25 - Emergency Dispatch Negotiations Distributed Under Separate Cover Municipal Act, 2001 239 (2) (k) 10.2 PUB-008-25 - South Bowmanville Recreation Centre Phase 2 Distributed Under Separate Cover Municipal Act, 2001 239 (2) (k) 11.Confirming By-Law 12.Adjournment June 23, 2025 Council Agenda Page 4 2024 Audit Findings Report to Council December 31, 2024 Municipality of Clarington Trina Connell, CPA, CA Matthew Haire, CPA, CA (705) 324-3579 | trina.connell@mnp.ca | matthew.haire@mnp.ca Page 5 June 23, 2025 Members of Council of Municipality of Clarington Dear Sirs/Mesdames: We are pleased to submit to you this report for discussion of our audit of the consolidated financial statements of Municipality of Clarington (the “Municipality") as at December 31, 2024 and for the year then ended. In this report we cover those significant matters which, in our opinion, you should be aware of as members of Council. As auditors, we report to Council on the results of our examination of the consolidated financial statements of the Municipality as at and for the 2024 ended December 31. The purpose of this Report is to assist you, as members of Council, in your review of the results of our audit. This report is intended solely for the information and use of Council and management and should not be distributed to or used by any other parties than these specified parties. We have substantially completed our audit of the consolidated financial statements of the Municipality which has been carried out in accordance with Canadian generally accepted auditing standards. Unless unforeseen complications arise, our Independent Auditor’s Report will provide an unmodified opinion to the Municipality. A draft copy of our proposed Independent Auditor's Report is attached at the end of this report. The matters raised in this and other reports that will flow from the audit are only those which have come to our attention arising from or relevant to our audit that we believe need to be brought to your attention. They are not a comprehensive record of all the matters arising, and in particular we cannot be held responsible for reporting all risks in your business or all control weaknesses. This report has been prepared solely for your use and should not be quoted in whole or in part without our prior written consent. No responsibility to any third party is accepted as the report has not been prepared for, and is not intended for, any other purpose. We would like to express our appreciation for the excellent cooperation we have received from management and employees with whom we worked. We appreciate having the opportunity to meet with you and to respond to any questions you may have about our audit, and to discuss any other matters that may be of interest to you. Chartered Professional Accountants Licensed Public Accountants Page 6 We have substantially completed our audit of the consolidated financial statements of the Municipality and are prepared to sign our Independent Auditor’s Report subsequent to completion of the following procedures: Approval of the audited consolidated financial statements by Council Receipt of the signed management representation letter Completion of subsequent events procedures Engagement Status Completion of outstanding audit procedures for investments and deferred revenue. Page 7 Independent Auditor’s Report We expect to have the above procedures completed and to release our Independent Auditor’s Report on June 30, 2025. Our independent auditor’s report will provide unmodified opinion to Council. A draft copy of our proposed Independent Auditor’s Report has been provided as additional materials to this report. Page 8 Risk Areas and Responses Significant Risk Area Response and Conclusion 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. Page 9 Risk Areas and Responses Significant Risk Area Response and Conclusion 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 analyzed estimates and reasoning for the accruals. We also reviewed subsequent expenses to ensure no accruals were missing. 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. Page 10 Significant Audit, Accounting and Reporting Matters Audit and Reporting Matters The following significant matters arose during the course of audit that we wish to bring to your attention. Area Comments Final Materiality Materiality is a concept used to assess the significance of misstatements or omissions that are identified during the audit a nd is used to determine the level of audit testing that is carried out. The scope of our audit work is tailored to reflect the relative size of operation s of the Municipality, and is affected by our assessment of materiality and audit risk. Final materiality used for our audit was $3,000,000 for the 2024 year-end. Identified or Suspected Fraud Due to the inherent limitations of an audit and the nature of fraud, including attempts at concealment through forgery or col lusion, an audit conducted in accordance with Canadian generally accepted auditing standards cannot be relied upon to detect fraud. While our audit cannot be relied upon to detect all instances of fraud, no incidents of fraud, or suspected fraud, came to ou r attention in the course of our audit. Identified or Suspected Non-Compliance with Laws And Regulations Nothing has come to our attention that would suggest any non -compliance with laws and regulations that would have a material eff ect on the consolidated financial statements. Matters Arising in Connection With Related Parties No significant matters arose during the course of our audit in connection with related parties of the Municipality. Significant Differences We have not identified any adjusted differences that are required to be corrected. A summary of unadjusted differences has been included as Appendix A to this report. Page 11 Auditor’s Views of Significant Accounting Practices The application of Canadian public sector accounting standards allows and requires the Municipality to make accounting estimates and judgments regarding accounting policies and financial statement disclosures. As auditors, we are uniquely positioned to provide open and objective feedback regarding your Municipality’s accounting practices, and have noted the following items during the course of our audit that we wish to bring to your attention. Area Comments Accounting Policies The accounting policies used by the Municipality are appropriate and have been consistently applied. Financial Statement Disclosures The disclosures made in the notes to the consolidated financial statements appear clear, neutral and consistent with our unde rstanding of the entity and the amounts presented in the consolidated financial statements. Page 12 Other Matters Management Representations We have requested certain written representations from management, which represent a confirmation of certain oral representations given to us during the course of our audit. This letter, provided by management, has been included as additional material to this report. Auditor Independence We confirm to Council that we are independent of the Municipality. Our letter to Council discussing our independence is included as part of the additional materials attached to this report. Page 13 Summary of Significant Differences Canadian generally accepted auditing standards require that we request of management that identified unadjusted differences be corrected. We have not identified any significant adjusted differences that are required to be corrected. A summary of unadjusted differences has been included as Appendix A to this report. Page 14 11 Appendix A Summary of Unadjusted Differences Page 15 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 266,661 (266,661)266,661 Likely Aggregate Misstatements Before Effect of Previous Year's Errors and Estimates 266,661 --(266,661)--266,661 ---- (266,661)--266,661 Details of why no adjustment has been made to the financial statements for the above items: Municipality has a policy to adjust investments over $100,000. The market value will be recognized once realized. Effect of Previous Year's Errors Likely Aggregate Misstatements Proposed Adjustments Municipality of Clarington Summary of Unadjusted Misstatements 12/31/2024 Page 16 Appendix B Draft Independent Auditor’s Report Page 17 Independent Auditor's Report To the Council Members of Municipality of Clarington: Opinion We have audited the consolidated financial statements of Municipality of Clarington and its entities (the "Municipality"), which comprise the consolidated statement of financial position as at December 31, 2024, and the consolidated statements of operations, the consolidated statement of remeasurement gains (losses), the consolidated statement of changes in net financial assets and 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 Municipality as at December 31, 2024, and the results of its consolidated operations, changes in its remeasurement gains (losses), 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 Municipality 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. Other Matter The consolidated financial statement for the year ended December 31, 2023 were audited by another auditor who expressed an unmodified opinion on those statements on September 16, 2024. 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 Municipality’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 Municipality or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Municipality’s financial reporting process. MNP LLP 165 Kent Street West P.O. Box 358, Lindsay ON, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.caPage 18 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 Municipality’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 Municipality’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 Municipality 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. Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the Municipality as a basis for forming an opinion on the consolidated financial statements. We are responsible for the direction, supervision and review of the audit work performed for the purposes 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. Lindsay, Ontario Chartered Professional Accountants Licensed Public Accountants 165 Kent Street West P.O. Box 358, Lindsay, Ontario, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca Page 19 Appendix C Independence Communication Page 20 June 23, 2025 Members of Council Municipality of Clarington 40 Temperance Street Bowmanville, ON L1C 3A6 Dear Sirs/Mesdames: We have been engaged to audit the consolidated financial statements of Municipality of Clarington (the "Municipality") as at December 31, 2024 and for the year then ended. The purpose of this letter is to communicate with you regarding all relationships between the Municipality and MNP LLP and/or its affiliates (collectively, “MNP”) that, in our professional judgement, may reasonably be thought to bear on our independence. In determining which relationships to report, we consider the relevant rules and related interpretations prescribed by the appropriate professional accounting body and applicable legislation, covering such matters as: (a)Holding a financial interest, either directly or indirectly, in a client; (b)Holding a position, either directly or indirectly, that gives the right or responsibility to exert significant influence over the financial or accounting policies of a client or a related entity; (c)Personal or business relationships of immediate family, close relatives, partners or retired partners, either directly or indirectly, with a client or a related entity; (d)Economic dependence on a client; and (e)Provision of non-assurance services in addition to the audit engagement. We are not aware of any relationship between the Municipality and MNP that, in our professional judgment, may reasonably be thought to bear on our independence, which have occurred from January 1, 2024 to June 23, 2025. We hereby confirm that MNP is independent with respect to the Municipality within the meaning of the Code of Professional Conduct of the Chartered Professional Accountants of Ontario as of June 23, 2025. This report is intended solely for the use of Council, management and others within the Municipality and should not be used for any other purposes. Sincerely, Chartered Professional Accountants Licensed Public Accountants encls. MNP LLP 165 Kent Street West P.O. Box 358, Lindsay ON, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.caPage 21 Appendix D Representations Letter Page 22 Municipality of Clarington 40 Temperance Street Bowmanville, ON L1C 3A6 MNP LLP 165 Kent Street West P.O. Box 358 Lindsay, Ontario K9V 4S3 To Whom It May Concern: In connection with your audit of the consolidated financial statements of Municipality of Clarington (the "Municipality”) as at December 31, 2024 and for the year then ended, we hereby confirm to the best of our knowledge and belief, the following representations made to you during the course of your audit. We understand that your audit was made in accordance with Canadian generally accepted auditing standards. Accordingly, the audit included an examination of the accounting system, controls and related data, and tests of the accounting records and such other auditing procedures as you considered necessary in the circumstances, for the purpose of expressing an opinion on the consolidated financial statements. We also understand that such an audit is not designed to identify, nor can it necessarily be expected to disclose, misstatements, non-compliance with laws and regulations, fraud or other irregularities, should there be any. Certain representations in this letter are described as being limited to matters that are material. An item is considered material, regardless of its monetary value, if it is probable that its omission from or misstatement in the consolidated financial statements would influence the decision of a reasonable person relying on the consolidated financial statements. Financial Statements 1.We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated October 18, 2024, for the preparation and fair presentation of the Municipality's consolidated financial statements in accordance with Canadian public sector accounting standards. We believe these consolidated financial statements are complete and present fairly, in all material respects, the financial position of the Municipality as at December 31, 2024, and the results of its operations and its cash flows, in accordance with Canadian public sector accounting standards. 2.All transactions have been recorded in the accounting records and are reflected in the consolidated financial statements, and are reported in the appropriate period. 3.We acknowledge that we are responsible for the accounting policies followed in the preparation of the Municipality’s consolidated financial statements. Significant accounting policies, and any related changes to significant accounting policies, are disclosed in the consolidated financial statements. The selection of accounting policies is appropriate in accordance with the requirements of Canadian public sector accounting standards, and are applied consistently throughout the consolidated financial statements. 4.We are aware of and concur with the contents and results of the attached journal entries prepared by you, and accept responsibility for the consolidated financial statement effects of the entries. 1 Page 23 5. We believe the effects of those uncorrected consolidated financial statement differences aggregated by you during the audit are immaterial, both individually and in the aggregate, to the consolidated financial statements taken as a whole. 6.Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of Canadian public sector accounting standards. 7.All events or transactions that have occurred subsequent to the statement of financial position and for which Canadian public sector accounting standards require adjustment or disclosure have been adjusted or disclosed appropriately in the consolidated financial statements. 8.All plans or intentions that may affect the carrying value or classification of assets and liabilities are appropriately reflected in the consolidated financial statements in accordance with Canadian public sector accounting standards. 9.All liabilities, both known and contingent, requiring recognition or disclosure in the consolidated financial statements in accordance with the requirements of Canadian public sector accounting standards have been adjusted or disclosed as appropriate. 10.All outstanding and possible claims, whether or not they have been discussed with legal counsel, have been disclosed to you and are appropriately reflected in the consolidated financial statements. 11.All assets, wherever located, to which the Municipality had satisfactory title at the year-end, have been fairly stated and recorded in the consolidated financial statements. The assets are free from hypothecation, liens and encumbrances, except as noted in the consolidated financial statements. We have disclosed the nature and carrying amounts of any assets pledged as collateral. All assets of uncertain value, and restrictions imposed on assets, are appropriately reported in the consolidated financial statements. 12.All aspects of laws, regulations or contractual agreements, including non-compliance, are appropriately reflected in the consolidated financial statements. 13.All cash accounts have been appropriately recorded in the consolidated financial statements and all terms and associated conditions have been disclosed to you in full. We have provided you with the most current banking agreements. 14.Investments in marketable securities are appropriately recorded in the consolidated financial statements in accordance with the requirements of Canadian public sector accounting standards. 15.Accounts and contributions receivable are correctly described in the records and represent valid claims as at December 31, 2024. 16.Inventory is correctly recorded in the consolidated financial statements in accordance with the requirements of Canadian public sector accounting standards. All required provisions for slow-moving, obsolete, and unsaleable stock have been recorded. Inventory does not include any goods on consignment to others or goods invoiced to customers. 17.All investments in government business enterprises, partnerships and business partnerships have been 2 Page 24 appropriately recorded in the consolidated financial statements in accordance with the accounting policies described in the notes thereto and the requirements of Canadian public sector accounting standards. 18.All charges to tangible capital assets represent capital expenditures. No expenditures of a capital nature were charged to operations of the Municipality. Depreciation of tangible capital assets has been recorded according to our best estimates of their useful lives. All events or circumstances giving rise to impairments are appropriately reflected in the consolidated financial statements. 19.Government transfers have been recognized when the transfer is authorized, and all eligibility criteria have been met. 20.All long-term debt has been appropriately recorded in the consolidated financial statements. All payments and accrued interest have been accounted for. The current portion of long-term debt is appropriately classified. All terms and conditions have been fully disclosed in the consolidated financial statements. We have provided you with the most current debt and financing agreements. 21.Employee future benefits have been appropriately recorded in the consolidated financial statements according to the requirements of Canadian public sector accounting standards. All actuarial assumptions and valuations have been disclosed to you in full and are appropriate. 22.Revenue from exchange transactions has been recognized when, or as, the Municipality satisfies a performance obligation by providing the promised goods or services to a payor in accordance with the requirements of Public Sector Accounting Standards. 23.Revenue from non-exchange transactions has been recognized, at its net realizable value, when the Municipality has the authority to claim or retain an inflow of economic resources and identifies a past transaction or event that gives rise to an asset in accordance with the requirements of Public Sector Accounting Standards. 24.We have identified all known or potential contaminated sites and the costs associated with the remediation of these sites have been appropriately accounted for and disclosed in the financial statements in accordance with Canadian public sector accounting standards. Information Provided 1.We have responded fully to all inquiries made to us and have made available to you: A complete record of all financial records that are relevant to the preparation and presentation of the consolidated financial statements, related data and minutes of the meetings of Council held throughout the year to the present date; Additional information that you have requested from us for the purpose of your audit; Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence. 2.We acknowledge management’s responsibility for the design, implementation and operation of controls that have been designed to prevent and detect fraud. 3.We have assessed the risk that the consolidated financial statements may be materially misstated as a result of 3 Page 25 fraud, and have determined such risk to be low. 4.Where the impact of any frauds or suspected frauds, and non-compliance or possible non-compliance with laws and regulations, has a material effect on the consolidated financial statements, we have disclosed to you all known significant facts relating thereto, including circumstances involving management, employees having significant roles over controls, and others. We have made known to you any allegations of fraud or suspected fraud communicated by employees, former employees, analysts, regulators and others. The effects of such events, if any, are properly presented in the consolidated financial statements. 5.We have disclosed to you all deficiencies in the design or operation of internal controls over financial reporting of which we are aware. 6.We have disclosed to you all aspects of laws, regulations or contractual agreements that may affect the consolidated financial statements, including non-compliance. 7.We have disclosed to you the identities of all related parties to the Municipality and all related party relationships and transactions of which we are aware. 8.We have no knowledge of side agreements (contractual or otherwise) with any parties that have not been disclosed to you. 9.The previous year’s representation letter dated September 16, 2024 is still applicable to the prior year’s consolidated financial statements, and no matters have arisen that require restatement of those consolidated financial statements. 10.There are no discussions with your firm’s personnel regarding employment with the Municipality. Professional Services 1.We acknowledge the engagement letter dated October 18, 2024, which states the terms of reference regarding your professional services. 2.We are not aware of any reason why MNP LLP would not be considered independent for purposes of the Municipality’s audit. Sincerely, Municipality of Clarington {{esl:Signer1:Signature:size(228,44)}} {{esl:Signer1:SignerTitle}} Signature Title 4 Page 26 Page 27 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 26, 2025 6:30 p.m. Council Chambers or Electronic Participation Municipal Administrative Centre 40 Temperance Street, 2nd Floor Bowmanville, Ontario Members Present: Mayor A. Foster, Councillor S. Elhajjeh, Councillor L. Rang, Councillor C. Traill until 7:21 p.m., Councillor W. Woo, Councillor M. Zwart Regrets: Councillor G. Anderson Staff Present: M. Dempster, D. Lyons, R. Maciver, M. Pick, T. Pinn, L. Reck, J. Gallagher, M. Chambers, _____________________________________________________________________ 1. Call to Order Mayor Foster called the meeting to order at 6:32 p.m. 2. Land Acknowledgement Statement 3. Canadian National Anthem Councillor Rang recited the Land Acknowledgement Statement. 4. Moment of Reflection Councillor Rang read the moment of reflection. 5. Declaration of Interest There were no disclosures of interest stated at this meeting. 6. Announcements Members of Council announced upcoming community events and matters of community interest. 7. Presentations / Delegations Page 28 May 26, 2025 Council Minutes 2 7.1 Tenzin Shomar, Chair, Clarington Diversity Committee, regarding the 2024 Diversity Advisory Committee Update Tenzin Shomar, Chair, Clarington Diversity Committee, regarding the 2024 Diversity Advisory Committee Update. Tenzin addressed the recent incident at the Orono Mosque and noted the Committee's concerns with the recent rise in these types of incidents. T. Shomar added that the Committee’s actions on this will be addressed later in the presentation. Using an electronic presentation, T. Shomar provided an overview of the Committee’s purpose and mandate, reviewed the Committee structure, the 2024 Accomplishments, and the 2025 Workplan. Tenzin answered questions from the Members of Council. Resolution # C-096-25 Moved by Councillor Woo Seconded by Councillor Zwart That the Delegation of Tenzin Shomar, Chair, Clarington Diversity Committee, regarding the 2024 Diversity Advisory Committee Update, be received with thanks. Carried 8. Consent Agenda Resolution # C-097-25 Moved by Councillor Zwart Seconded by Councillor Elhajjeh That all items listed in Section 7, be approved, in accordance with the Agenda, with the exception of Item 8.2 and 8.13. Carried 8.1 Minutes from the regular meeting of Council dated April 28, 2025 Resolution # C-098-25 That the minutes from the regular meeting of Council dated April 28, 2025, be adopted. 8.3 Minutes from the Clarington Heritage Committee meeting dated April 15, 2025 Resolution # C-099-25 That the minutes from the Clarington Heritage Committee meeting dated April 15, 2025, be received for information. Page 29 May 26, 2025 Council Minutes 3 8.4 Minutes from the Newcastle Community Hall Board meeting dated April 15, 2025 Resolution # C-100-25 That the minutes from the Newcastle Community Hall Bo ard meeting dated April 15, 2025, be received for information. 8.5 Minutes from the Samuel Wilmot Nature Area Management Committee meeting dated April 15, 2025 Resolution # C-101-25 That the minutes from the Samuel Wilmot Nature Area Management Committee meeting dated April 15, 2025, be received for information. 8.6 Minutes from the Bowmanville Santa Claus Parade Committee meeting dated April 25, 2025 Resolution # C-102-25 That the minutes from the Bowmanville Santa Claus Parade Committee meeting dated April 25, 2025, be received for information. 8.7 Minutes from the Anti-Black Racism Advisory Committee meeting dated May 7, 2025 Resolution # C-103-25 That the minutes from the Anti-Black Racism Advisory Committee meeting dated May 7, 2025, be received for inf ormation. 8.8 Minutes from the Clarington Diversity Advisory Committee meeting dated May 8, 2025 Resolution # C-104-25 That the minutes from the Clarington Diversity Advisory Committee meeting dated May 8, 2025, be received for information. 8.9 2025-017 - Being a By-law to amend the Delegation of Authority By-law 2024- 042 Resolution # C-105-25 That By-law Number 2025-017, be approved. 8.10 2025-018 - Being a By-law to amend the Site Alteration By-law 2024-017 Resolution # C-106-25 That By-law Number 2025-018, be approved. Page 30 May 26, 2025 Council Minutes 4 8.11 2025-019 - Being a By-law to amend the Property Standards By-law 2007-070 Resolution # C-107-25 That By-law Number 2025-019, be approved. 8.12 2025-020 - Being a By-law to amend the Traffic and Parking By-law 2014-059 Resolution # C-108-25 That By-law Number 2025-020, be approved. 8.14 2025-023 - Being a By-law to exempt Part of Lot 5, Registered Plan N632, Parts 1 and 2 on 40R-32749 from Part Lot Control Resolution # C-108-25 That By-law Number 2025-023, be approved. 8.15 Minutes from the Newcastle Arena Board meeting dated May 13, 2025 Resolution # C-109-25 That the minutes from the Newcastle Arena Board meeting dated May 13, 2025, be received for information. 8.16 Minutes from the Agricultural Advisory Committee of Clarington meeting dated May 8, 2025 Resolution # C-110-25 That the minutes from the Agricultural Advisory Committee of Clarington meeting dated May 8, 2025, be received for information. 8.17 Minutes from the Clarington Accessibility Advisory Committee meeting dated April 8, 2025 Resolution # C-111-25 That the minutes from the Clarington Accessibility Advisory Committee meeting dated April 8, 2025, be received for information. 8.2 Minutes from the General Government Committee Meeting dated May 5, 2025 Resolution # C-112-25 Moved by Councillor Zwart Seconded by Councillor Elhajjeh That the minutes from the General Government Committee meeting dated May 5, 2025, be approved, with the exception of Item 6.8. Carried Page 31 May 26, 2025 Council Minutes 5 8.2.1 Item 6.8 - FSD-019-25 - 2025 User Fee By-law Update Resolution # C-113-25 Moved by Councillor Zwart Seconded by Councillor Elhajjeh That Report FSD-019-25, 2025 User Fee By-law Update, be referred back to Staff. Carried 8.13 2025-021 - Being a by-law to require the payment of fees for services Item 8.13 was referred back to Staff. See Item 8.2.1. 9. Items for Separate Discussion 9.1 Minutes from the Planning and Development Committee Meeting dated May 12, 2025 Resolution # C-114-25 Moved by Councillor Zwart Seconded by Councillor Rang That the minutes from the Planning and Development Committee meeting dated May 12, 2025, be approved with the exception of Item 9.1.1. Carried 9.1.1 Item 9.1.1 - PDS-021-25 - Courtice Waterfront and Energy Park Secondary Plan Statutory Public Meeting Resolution # C-115-25 Moved by Councillor Elhajjeh Seconded by Councillor Rang That Report PDS-021-25 and any related communication items be received; That any comments received be considered during preparation of the recommended Courtice Waterfront and Energy Park Secondary Plan and Urban Design Sustainability Guidelines; That Staff report back to Council with a Recommendation Report, including the Official Plan Amendment for the Courtice Waterfront and Energy Park Secondary Plan; And whereas, in 2020, Clarington declared itself to be an unwilling host community to anaerobic digestion and waste pre-sort facility (Resolution #C-202-20). Page 32 May 26, 2025 Council Minutes 6 Now therefore be it resolved: 1. That Council direct Staff to include in the Courtice Waterfront and Energy Park Secondary Plan that Clarington is not a willing host of an Anaerobic Digester and that the Secondary Plan include language prohibiting Anaerobic Digesters in the Secondary Plan and noting Clarington's position on the matter; and That all interested parties listed in Report PDS-021-25 and any delegations be advised of Council’s decision. Yes (5): Mayor Foster, Councillor Elhajjeh, Councillor Rang, Councillor Woo, and Councillor Zwart Absent (2): Councillor Anderson, and Councillor Traill Carried on a recorded vote (5 to 0) Councillor Traill left the meeting at 7:21pm, prior to the vote. 9.2 2025-022 - Being a By-law to amend By-law 84-63, the Comprehensive Zoning By-law for the Corporation of the Municipality of Clarington Resolution # C-116-25 Moved by Councillor Woo Seconded by Councillor Elhajjeh That By-law number 2025-022, be approved. Carried 9.3 Minutes from the Active Transportation and Safe Roads Advisory Committee Minutes dated April 3, 2025 Resolution # C-117-25 Moved by Councillor Elhajjeh Seconded by Councillor Rang That the minutes from the Active Transportation and Safe Roads Advisory Committee Minutes dated April 3, 2025, be received for information with the exception of Items 4.1.2 and 4.7. Carried Page 33 May 26, 2025 Council Minutes 7 9.3.1 Item 4.1.2 - Bike Repair Station Signage – West Beach Road Conservation Area Resolution # C-118-25 Moved by Councillor Elhajjeh Seconded by Councillor Rang That Staff investigate relocating the bike repair stand sign, currently located within the West Beach Road Conservation Area, or placing a new sign, along the Waterfront Trail where it is more visible to trail users. Carried 9.3.2 Item 4.7 - Bowmanville Valley Trail Winter Maintenance Resolution # C-119-25 Moved by Councillor Elhajjeh Seconded by Councillor Woo That Staff be directed to report back on the considerations and costs, to provide winter maintenance and snow clearing from the section of the Bowmanville Trail from Baseline Road South to the Waterfront Trail, and to have it maintained during the winter, commencing with the 2025/2026 winter season. Carried 10. Confidential Items 11. Confirming By-Law Resolution # C-120-25 Moved by Councillor Zwart Seconded by Councillor Rang That By-law 2025-024 being a by-law to confirm the proceedings of the Council of the Municipality of Clarington at a regular meeting held on May 26, 2025, be approved. Carried 12. Adjournment Resolution # C-121-25 Moved by Councillor Elhajjeh Seconded by Councillor Zwart That the meeting adjourn at 7:30 p.m. Carried Page 34 1 If this information is required in an alternate format, please contact the Accessibility Co-ordinator at 905-623-3379 ext. 2131 General Government Committee Minutes Date: Time: Location: June 2, 2025 9:30 a.m. Council Chambers or Electronic Participation Municipal Administrative Centre 40 Temperance Street, 2nd Floor Bowmanville, Ontario Members Present: Mayor A. Foster, Councillor S. Elhajjeh, Councillor L. Rang, Councillor C. Traill, Councillor W. Woo, Councillor M. Zwart Regrets: Councillor G. Anderson Staff Present: M. Dempster, J. Newman, L. Turcotte, R. Maciver, T. Pinn, L. Reck Other Staff Present: L. Backus, M. Pick, B. Rice, R. Brezina, M. Westover _____________________________________________________________________ 1. Call to Order Councillor Traill called the meeting to order at 9:31 a.m. 2. Land Acknowledgement Statement Councillor Woo 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 Presentation by John Fahey, Board Member, Duram Regional Police Service Board, Regarding Enhancing Community Safety John Fahey, Board Member, Durham Regional Police Service Board, was present regarding Enhancing Community Safety. Using an electronic presentation, John provided an overview of the Board composition, responsibilities, and the current areas of focus. Page 35 General Government Committee Minutes June 2, 2025 2 J. Fahey outlined the statistics for community safety issues, how to stay connected with the Board, and answered questions from Members of Committee. Resolution # GG-108-25 Moved by Councillor Elhajjeh Seconded by Councillor Rang That the Delegation of John Fahey, Board Member, Duram Regional Police Service Board, Regarding Enhancing Community Safety, be received with thanks. Carried 5.2 Presentation by Cynthia Davis, President and CEO, Lakeridge Health, Regarding a Lakeridge Health Update Cynthia Davis, President and CEO, Lakeridge Health, was present regarding the Lakeridge Health Update. Using an electronic presentation, Cynthia provided an overview of the Bowmanville hospital redevelopment and the new hospital in Durham Region. C. Davis explained their five-year accessibility plan, what's new in the Queen's-Lakeridge Health MD Family Medicine Program, and how they are improving access through partnerships. Cynthia outlined the King Charles III Coronation Medal recipients, the 2026-2031 strategic plan, the Ride for the Ridge, and the next meeting date. Cynthia answered questions from Members of Committee. Resolution # GG-109-25 Moved by Councillor Woo Seconded by Mayor Foster That the Delegation of Cynthia Davis, President and CEO, Lakeridge Health, Regarding Lakeridge Health Update, be received with thanks. Carried Alter the Agenda Resolution # GG-110-25 Moved by Mayor Foster Seconded by Councillor Elhajjeh That the Agenda be altered to consider Item 5.4, Delegation by Brad Smith and Deb Patrick, Orono Town Hall Board, Regarding Request to Reduce Elevator Loan Repayment, at this time. Carried Page 36 General Government Committee Minutes June 2, 2025 3 5.4 Delegation by Brad Smith and Deb Patrick, Orono Town Hall Board, Regarding Request to Reduce Elevator Loan Repayment Brad Smith and Deb Patrick, Orono Town Hall Board, were present regarding a Request to Reduce the Elevator Loan Repayment. Deb thanked the municipality for their efforts in making the hall more accessible, which has increased their rental capabilities. D. Patrick explained that a new elevator was installed ; however, it had a $150,000 overrun. Deb added that they agreed to fund half of the overrun in partnership with the municipality, but, it became difficult once they shut down during COVID. D. Patrick explained that they received their registered not-for-profit status with the help of the municipality to cover some costs associated with the registration. Deb added that they now have an additional cost of $3,200 a year for directors and liability insurance. D. Patrick stated that the municipality will no longer be paying for the time they use to run municipal programs, which results in a $5,000 loss per year in rental income. Deb requested that Committee look at reducing their overall debt from $75,000 to $35,000. Deb and Brad answered questions from Members of Committee. Resolution # GG-111-25 Moved by Councillor Zwart Seconded by Councillor Rang That the Delegation of Brad Smith and Deb Patrick, Orono Town Hall Board, Regarding a Request to Reduce Elevator Loan Repayment, be referred to Staff; and That the payment for the interest-free elevator installation loan be postponed, pending the outcome of the report back from Staff. Carried Councillor Traill left the Chair. Mayor Foster chaired this portion of the meeting. 5.3 Delegation by Jordan Nesbitt and Stephan Horn, Durham Senior Pro Hockey Team, Regarding Request for Ice Time Stephan Horn and Jordan Nesbitt, Durham Senior Pro Hockey Team, were present to request ice time in Clarington. Stephan provided an overview of the Northern Pro Hockey League and noted they have been allotted a franchise for the area. S. Horn explained the challenge of finding ice time in Durham Region and requested 6 hours of ice time allocation in Clarington, for 2 Saturdays a month. Jordan Nesbitt explained that the main hurdle is that Clarington has a policy that prioritizes ice time for Hockey Canada governed teams. J. Nesbitt noted that the next closest team is in Lindsay. Stephan and Jordan answered questions from Members of Committee. Councillor Traill returned to the Chair. Page 37 General Government Committee Minutes June 2, 2025 4 Resolution # GG-112-25 Moved by Councillor Elhajjeh Seconded by Councillor Rang That the Delegation of Stephan Horn and Jordan Nesbitt, Durham Senior Pro Hockey Team, Regarding Request for Ice Time, be received with thanks; and That Staff report back with a memo on this matter. Carried Resolution # GG-113-25 Moved by Mayor Foster Seconded by Councillor Rang That the Rules of Procedure be suspended to delay the scheduled break at 12:00 noon by 30 minutes. Carried 5.5 Delegation by Pamela Jazic, Regarding Report LGS-020-25 and Request for Whistle Cessation at an Additional Crossing Pamela Jazic was present regarding Report LGS-020-25 and Request for Whistle Cessation at an Additional Crossing. Using an electronic presentation, Pamela stated that there are numerous train whistles in Newcastle in the Lakeshore Road and Morgans Road area. P. Jazic requested that Committee consider whistle cessation at the Lakeshore Road crossing, as it has all the same safety features in place that Cobbledick Road and Bennett Road crossing have and answered questions from Members of Committee. Alter the Agenda Resolution # GG-114-25 Moved by Mayor Foster Seconded by Councillor Woo That the Agenda be altered to consider Item 6.2, Report LGS-020-25 - Whistle Cessation at CN Rail Grade Level Crossings at Bennett Road and Cobbledick Road, at this time. Carried Page 38 General Government Committee Minutes June 2, 2025 5 6. Consent Agenda 6.2 LGS-020-25 - Whistle Cessation at CN Rail Grade Level Crossings at Bennett Road and Cobbledick Road Resolution # GG-115-25 Moved by Mayor Foster Seconded by Councillor Woo That Report LGS-020-25, and any related delegations or communication items, be received; That Council of The Corporation of the Municipality of Clarington declares that it agrees that whistles on railway equipment should not be used at the CN grade level crossing on Bennett Road; That Council of The Corporation of the Municipality of Clarington declares that it agrees that whistles on railway equipment should not be used at the CN grade level crossing on Cobbledick Road; That Council request Metrolinx to implement whistle cessation measures as part of the Bowmanville GO Expansion project at all grade level crossings on the Bowmanville Line Extension along the CP Rail corridor to mitigate issues related to increased train traffic and growth within the Courtice and Bowmanville GO Station Areas; That Council direct Staff to prepare a 2026 Budget request to undertake a Clarington-wide whistle cessation study to understand the potential implementation and operating costs, development of policies to address whistle cessation requests and take into account performance information from the Cobbledick Road and Bennett Road CN Rail crossings (post-whistle cessation); and That all interested parties listed in Report LGS-020-25, and any delegations be advised of Council’s decision. Carried 6.2.1 Correspondence from Joel Kennedy, National Rail Director, Unifor Canada, Regarding Whistle Cessation at Bennett Road and Cobbledick Road, Clarington Item 6.2.1. was considered during Item 6.2. Page 39 General Government Committee Minutes June 2, 2025 6 6. Consent Agenda Resolution # GG-116-25 Moved by Councillor Elhajjeh Seconded by Councillor Rang That all items listed in Section 6, with the exception of items 6.3 and 6.4, be approved, in accordance with the Agenda. Carried 6.1 Correspondence from Taylor LeBlanc, Landowner Liaison, Trans-Northern Pipelines Inc., Regarding Noise By-law Exemption Request Resolution # GG-117-25 That the request for a noise by-law exemption by Trans-Northern Pipelines Inc., for July 7-15, 2025, and July 20 – August 8, 2025, at 3021 Providence Road, Clarington, be approved. 6.5 FSD-020-25 - Assessing Nature-Based Solutions to Restore Coastal Processes Around the Graham Creek Jetties and Revitalization of Bond Head Park Beach Resolution # GG-118-25 That Report FSD-020-25, and any related delegations or communication items, be received; That the proposal received from Ausenco Engineering Canada ULC, being the highest scoring proponent meeting all terms, conditions and specifications of RFP2024-14 be awarded the contract for the provision of Assessing Nature- Based Solutions to Restore Coastal Processes Around the Graham Creek Jetties and Revitalization of Bond Head Park Beach; That the funds required to complete this project be funded from the approved budget; and That all interested parties listed in Report FSD-020-25, be advised of Council’s decision. 6.6 FSD-021-25 - RFP2025-8 – Contract Administration and Inspection Services for George Street West and George Street East Reconstruction Resolution # GG-119-25 That Report FSD-021-25, and any related delegations or communication items, be received; That the proposal received from CIMA Canada Inc., being the highest scoring proponent meeting all terms, conditions and specifications of RFP2025-8 be awarded the contract for the provision of Engineering Services George Street West and George Street East Reconstruction; Page 40 General Government Committee Minutes June 2, 2025 7 That the funds required to complete this project be funded from the approved budget; and That all interested parties listed in Report FSD-021-25, be advised of Council’s decision. 6.7 CAO-012-25 - Semi-Annual Update on Outstanding Motions of Council Resolution # GG-120-25 That Report CAO-012-25, and any related delegations or communication items, be received for information. 6.8 CAO-013-25 - Results of the 2025 Communications Benchmarking Survey Resolution # GG-121-25 That Report CAO-013-25, and any related delegations or communication items, be received for information. 6.3 LGS-021-25 - Proposed Structured Review of Regulatory By-laws Resolution # GG-122-25 Moved by Councillor Rang Seconded by Councillor Zwart That Report LGS-021-25, and any related delegations or communication items, be received; That Committee endorse the proposed sequence of By-law reviews contained in Report LGS-021-25; and That all interested parties listed in Report LGS-021-25, be advised of Council’s decision. Carried The Committee recessed for their one hour scheduled break in accordance with the Procedural By‑law. Councillor Woo left the meeting. The meeting reconvened at 1:31 p.m. with Mayor Foster in the Chair. 6.4 FSD-017-25 - Travel and Business Expense Policy Resolution # GG-123-25 Moved by Councillor Traill Seconded by Councillor Elhajjeh That Report FSD-017-25, and any related delegations or communication items, be received; That Staff Report back on GTA comparator policies; Page 41 General Government Committee Minutes June 2, 2025 8 That the Draft Policy “Travel and Business Expenses” attached to Report FSD- 017-25, as Attachment 1, be approved with the following amendments: That the Municipal Clerk shall disclose Councillors’ expenses, including year-to-date expenditure details, on the Municipality’s website within a maximum of 30 days after the end of the quarter or the year-end closing date. Supporting transaction documentation has personal and other MFIPPA-exempted information redacted before posting; That the Municipal Clerk will routinely disclose Councillor travel reports on the internet; and That all interested parties listed in Report FSD-017-25, and any delegations be advised of Council’s decision. Yes (2): Councillor Rang, and Councillor Traill No (3): Mayor Foster, Councillor Elhajjeh, and Councillor Zwart Absent (2): Councillor Anderson, and Councillor Woo Motion Lost on a recorded vote (2 to 3) Resolution # GG-124-25 Moved by Councillor Rang Seconded by Councillor Zwart That Report FSD-017-25, and any related delegations or communication items, be received; That the Draft Policy “Travel and Business Expenses” attached to Report FSD- 017-25, as Attachment 1, be approved; and That all interested parties listed in Report FSD-017-25, and any delegations be advised of Council’s decision. Carried 7. Items for Separate Discussion 8. New Business 9. Confidential Items 9.1 LGS-023-25 - Proposed Lease of Property by the Municipality Resolution # GG-125-25 Moved by Councillor Zwart Seconded by Mayor Foster That the recommendations contained in Confidential Report LGS -023-25 - Proposed Lease of Property by the Municipality, be approved. Carried Page 42 General Government Committee Minutes June 2, 2025 9 9.2 LGS-024-25 - Proposed Disposition of Land by the Municipality Closed Session Resolution # GG-126-25 Moved by Councillor Rang Seconded by Mayor Foster That, in accordance with Section 239 (2) of the Municipal Act, 2001, as amended, the meeting be closed for the purpose of discussing the following matters:  a proposed or pending acquisition or disposition of land by the municipality or local board; and  a position, plan, procedure, criteria or instruction to be applied to any negotiations carried on or to be carried on by or on behalf of the municipality or local board. Carried Rise and Report The meeting resumed in open session at 2:07 p.m. Mayor Foster advised that one item was discussed in “closed” session in accordance with Section 239(2) of the Municipal Act, 2001, as amended, and no resolutions were passed. Resolution # GG-127-25 Moved by Councillor Elhajjeh Seconded by Councillor Zwart That Confidential Resolution CGG-005-25, be approved. Carried 10. Adjournment Resolution # GG-128-25 Moved by Councillor Traill Seconded by Councillor Elhajjeh That the meeting adjourn at 2:12 p.m. Carried Page 43 1 If this information is required in an alternate format, please contact the Accessibility Co-ordinator at 905-623-3379 ext. 2131 Planning and Development Committee Minutes Date: Time: Location: June 16, 2025 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 Regrets: Councillor M. Zwart Staff Present: M. Dempster, J. Newman, L. Turcotte, D. Lyons, R. Maciver, T. Pinn, L. Reck, L. Backus, A. Tapp, K. Richardson Other Staff Present: S. Parish, T. Robichaud, R. Porras _____________________________________________________________________ 1. Call to Order Councillor Anderson called the meeting to order at 5:00 p.m. 2. Land Acknowledgment Statement Mayor Foster 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 Camp 30 Cafeteria Building - Heritage Impact Assessment for Alternatives to Full Restoration and Accompanying High-Level Costing of Options Page 44 Planning and Development Committee Minutes June 16, 2025 2 5.1.1 Presentation by Lashia Jones, Senior Cultural Heritage Specialist and Meaghan Rivard, Stantec Consulting Ltd., Regarding Report PDS-039-25 Camp 30 Cafeteria Heritage Impact Assessment Lashia Jones, Senior Cultural Heritage Specialist and Meaghan Rivard, Stantec Consulting Ltd., were present Regarding Report PDS-039-25 Camp 30 Cafeteria Heritage Impact Assessment (HIA). Using an electronic presentation, Lashia provided an overview of the project team, study purpose, the HIA components, and background timeline. L. Jones outlined the policy framework, identified the heritage value of the cafeteria building, and existing conditions-visual assessments. Meaghan outlined the conservation alternatives and explained the 5 options with cost estimates which included partial retention in Situ with adaptive reuse - active use and reuse - passive use, building footprint delineation, complete demolition, and complete demolition and replacement with a new building. M. Rivard provided an overview of the alternatives and costing estimates, impacts and mitigation measures, and the next steps and processes. Lashia and Meaghan answered questions from Members of Committee. 5.1.2 PDS-039-25 - Camp 30 Cafeteria Building – Heritage Impact Assessment for Alternatives to Full Restoration and Accompanying High -Level Costing of Options Resolution # PD-050-25 Moved by Councillor Traill Seconded by Councillor Woo That Report PDS-039-25, and any related delegations or communication items, be received; and That all interested parties listed in Report PDS-039-25, be advised of Council’s decision. Motion Withdrawn Resolution # PD-051-25 Moved by Mayor Foster Seconded by Councillor Traill That Report PDS-039-25, and any related delegations or communication items, be received; That Report PDS-039-25 be referred to the October 20, 2025, Planning and Development Committee meeting; and Page 45 Planning and Development Committee Minutes June 16, 2025 3 That all interested parties listed in Report PDS-039-25, be advised of Council's decision. Yes (6): Mayor Foster, Councillor Anderson, Councillor Elhajjeh, Councillor Rang, Councillor Traill, and Councillor Woo Absent (1): Councillor Zwart Carried on a recorded vote (6 to 0) 5.1.2.1 Correspondence from Marilyn Morawetz, Jury Lands Foundation, Regarding Response to Report PDS-039-25 Camp 30 Cafeteria Building - Heritage Impact Assessment Item 5.1.2.1 was considered during Item 5.1.2 Report PDS-039-25 - Camp 30 Cafeteria Building - Heritage Impact Assessment for Alternatives to Full Restoration and Accompanying High-Level Costing of Options. 10. Public Meetings (6:30 p.m.) 10.1 Public Meeting for a Proposed Zoning By-law Amendment and Draft Plan of Subdivision Gord Henrich was present via electronic means regarding the application. Gord explained that the application does not take into consideration future transportation patterns and planned bridge structures on Bennett Road and Lambs Road, the effect on traffic patterns for undeveloped high rise condo units east of Lambs Road in the Port Darlington Development, existing transportation characteristics of seniors including construction traffic issues, and emergency services traffic considerations or station/service requirements south of Highway 401. G. Henrich expressed concerns regarding the impacts of commercial/industrial development east of Bennett Road, increased traffic, and hurried lane changes on Highway 401. Gord stated that the traffic study and planning documents did not take into consideration existing grade separation. G. Henrich explained the impacts of future city transportation planning. Resolution # PD-052-25 Moved by Councillor Traill Seconded by Councillor Rang That the delegation of Gord Henrich be extended for an additional 2 minutes. Carried Gord outlined the benefits of grade separation on Bennett Road and the proposed servicing preliminary design. G. Henrich suggested servicing points and alternative solutions for the development and draft plan of subdivision. Gord outlined the benefits of the Wilmot Creek access relocation and answered questions from Members of Committee. Page 46 Planning and Development Committee Minutes June 16, 2025 4 Sandee-Lee Hillier was present regarding the application. Sandee -Lee expressed concerns regarding railroad crossing emergencies, increased costs and taxes, increased population, lack of emergency services, and access to the Wilmot Creek Community. S. Hillier questioned if an environmental impact study has been completed and answered questions from Members of Committee. Pauline Alton was present regarding the application. Pauline expressed concerns regarding increased population, transportation, train derailment emergencies, and lack of emergency services. P. Alton stated that if the application is approved, it should have equal density to Wilmot Creek and include a separate road for Wilmot Creek residents. Christian Jattan, GHD, was present regarding the application. Using an electronic presentation, Christian provided an overview of the site context, Clarington Official Plan, and Wilmot Creek Secondary Plan, noting that the application conforms with all plans. C. Jattan explained the design and community benefits, servicing and infrastructure, noise and rail considerations, affordable housing and community contributions, and answered questions from members of Committee. 10.1.1 PDS-034-25 - Rezoning Application to Facilitate Approximately 1,755 Residential Units, and 1,700 Square Metres of Retail Space within Four Mixed-use Buildings at 6 Wilmot Creek Drive in Newcastle Resolution # PD-053-25 Moved by Mayor Foster Seconded by Councillor Woo That Report PDS-034-25 and any related communication items, be received for information only; That Staff receive and consider comments from the public, review agencies, and Council with respect to the Zoning By-law Amendment application submitted by GHD on behalf of Rice Development Corporation and continue processing the applications including the preparation of a subsequent recommendation report; and That all interested parties listed in Report PDS-034-25, and any delegations be advised of Council’s decision. Carried 10.2 Public Meeting for a Proposed Zoning By-law Amendment and Draft Plan of Subdivision There was no one present in support of or in opposition to the application. The Public Meetings concluded at 7:45 p.m. Page 47 Planning and Development Committee Minutes June 16, 2025 5 10.2.1 PDS-033-25 - Rezoning Application to Facilitate 160 Residential Units at Bennett Road in Newcastle Resolution # PD-054-25 Moved by Councillor Elhajjeh Seconded by Councillor Rang That Report PDS-033-25, and any related communication items, be received for information only; That Staff receive and consider comments from the public, review agencies, and Council with respect to the Zoning By-law Amendment application submitted by GHD on behalf of Douglas Humphry and continue processing the applications including the preparation of a subsequent recommendation report; and That all interested parties listed in Report PDS-033-25, and any delegations be advised of Council’s decision. Carried Recess Resolution # PD-055-25 Moved by Mayor Foster Seconded by Councillor Woo That the Committee recess for 10 minutes. Carried The meeting reconvened at 8:05 p.m. with Councillor Anderson in the Chair. 5. Presentations/Delegations 5.2 Presentation by Darryl Lyons, Deputy CAO, Planning and Infrastructure Services, Regarding Planning for Growth and Efficiency: Clarington's Planning and Infrastructure Transformation Resolution # PD-056-25 Moved by Councillor Traill Seconded by Mayor Foster That the Presentation by Darryl Lyons, Deputy CAO, Planning and Infrastructure Services, regarding Planning for Growth and Efficiency: Clarington's Planning and Infrastructure Transformation, and any related communication items, be referred back to Staff for consideration at a future meeting. Carried Page 48 Planning and Development Committee Minutes June 16, 2025 6 5.2.1 Correspondence from Durham Region Home Builders' Association, Regarding Support for Planning Transformation and Modernization Initiatives Item 5.2.1 was considered during Item 5.2 Presentation by Darryl Lyons, Deputy CAO, Planning and Infrastructure Services, Regarding Planning for Growth and Efficiency: Clarington's Planning and Infrastructure Transformation. 5.3 Presentation by Peter Vogel, Clarington Heritage Committee, Regarding Heritage Conservation and Designation Peter Vogel, Clarington Heritage Committee, was present regarding Heritage Conservation and Designation. Using an electronic presentation, Peter provided an overview of the Committee members and thanked Council for designating the Orono Library. P. Vogel stated that many dedicated volunteers have spent hours helping to preserve Camp 30 history. Peter noted that Clarington also has industrial heritage buildings such as the Goodyear Plant. P. Vogel stated that the Committee is always looking for buildings that are underused, boarded, or in danger of being demolished and will research them before they are lost. P. Vogel explained that the Committee also participates in educational sessions, including reviewing properties with architectural details. Peter stated that the Committee hopes to get more abandoned cemeteries dedicated. P. Vogel added that the Committee also makes suggestions to help preserve and keep elements away from buildings. Peter explained that there are several properties that the Committee has researched but have not been designated and added that they hope to keep the process moving to dedicate more properties in this term of Council. P. Vogel answered questions from Members of Committee. Resolution # PD-057-25 Moved by Mayor Foster Seconded by Councillor Elhajjeh That the Delegation of Peter Vogel, Clarington Heritage Committee, regarding Heritage Conservation and Designation, be received with thanks. Carried 5.4 Delegation by Benny Skouros, Regarding a Request for Temporary Easement to Provide Access to Property Benny Skouros was present regarding a Request for Temporary Easement to Provide Access to Property. Using an electronic presentation, Benny explained that they purchased the property with the intent to build a single family home, however, development has been denied because the road is unassumed and does not have a legal driveway. B. Skouros requested that Committee approve an easement, that the municipality finish paving Cole Road, or to allow them to use the unassumed road and answered questions from Members of Committee. Page 49 Planning and Development Committee Minutes June 16, 2025 7 Resolution # PD-058-25 Moved by Mayor Foster Seconded by Councillor Rang That Staff report back outlining Council Policy CP-004, Road Closure and Conveyance. Carried 5.5 Delegation by Christian Jattan, Senior Planner, GHD Limited, Regarding Report PDS-028-25 Rezoning to Facilitate a Maximum of 269 Detached Dwellings and 71 Street Townhouses in the Southeast Courtice Secondary Plan Area Christian Jattan notified the Clerk's Division before the meeting to withdraw their delegation. 5.6 Delegation by Nick Pileggi, MSH Planning, Regarding Report PDS-035-25 - Intent to Pursue Heritage Designation Multiple Properties Nick Pileggi, MSH Planning, was present regarding Report PDS-035-25 - Intent to Pursue Heritage Designation Multiple Properties. Nick stated that th e 3347 Liberty Street North property is within the Soper Springs Secondary Plan area and currently has no site-specific planning applications underway. N. Pileggi requested Committee defer the property to allow time for them to complete their own analysis and continue to work with Staff. Nick answered questions from Members of Committee. Alter the Agenda Resolution # PD-059-25 Moved by Mayor Foster Seconded by Councillor Woo That the Agenda be altered to consider Report PDS-035-25, Intent to Pursue Heritage Designation Multiple Properties, at this time. Carried 6. Consent Agenda 6.6 PDS-035-25 - Intent to Pursue Heritage Designation Multiple Properties Resolution # PD-060-25 Moved by Mayor Foster Seconded by Councillor Woo That Report PSD-035-25, and any related delegations or communication items, be received; Page 50 Planning and Development Committee Minutes June 16, 2025 8 That the Clerk issue a Notice of Intention to Designate the following properties as a cultural heritage resource as individual designations under Part IV of the Ontario Heritage Act; 1. 33 King Street West, Bowmanville, 2. 19 1/2 - 23 King Street West, Bowmanville, 3. 175 Liberty Street North, Bowmanville, 4. 192 Liberty Street North, Bowmanville, and 5. 1598 Baseline Road West, Courtice. That the property at 3347 Liberty Street North, Bowmanville, be referred back to Staff; That the Clerk prepare the necessary by-laws if no objection(s) are received within 30 days after the date of publication of the Notice of Intention or staff will report back to Council regarding objection(s); and That all interested parties listed in Report PSD-035-25 and any delegations be advised of Council’s decision. Carried 6. Consent Agenda Resolution # PD-061-25 Moved by Mayor Foster Seconded by Councillor Elhajjeh That all items listed in Section 6, with the exception of item 6.4, be approved, in accordance with the Agenda. Councillor Elhajjeh left the meeting. Carried Councillor Elhajjeh returned to the meeting. 6.1 PDS-027-25 - Reallocation of Funding to Support Bowmanville Avenue Widening and Engineering Design Services for the Reconstruction of Queen Street, Lambert Street and St. George Street to Support the Bowmanville Hospital Expansion Resolution # PD-062-25 That Report PDS-027-25, and any related delegations or communication items, be received; Page 51 Planning and Development Committee Minutes June 16, 2025 9 That Council approve the removal of the Hancock Road Box Culvert replacement (project 50-329-25100) from the 2025 Capital Budget, in the amount of $1,676,000, and reallocate the funding to cover the following priority projects: i. Additional funds to address Clarington’s commitments to Durham Region for the widening of Bowmanville Avenue in the amount of $830,000; ii. Engineering services for the detailed design and tender preparation to reconstruct Queen Street, Lambert Street, and St. George Street to support the project timeline for the Bowmanville Hospital Expansion in the amount of $400,000; That the remaining $446,000 of the $1,676,000 be maintained for use as a contingency for these two projects until they have been completed and final costs have been determined; and That all interested parties listed in Report PDS-027-25, be advised of Council’s decision. 6.2 PDS-028-25 - Rezoning to Facilitate Maximum 340 Residential Lots Consisting of Maximum 269 Detached Dwellings and 71 Street Townhouses in the Southeast Courtice Secondary Plan Area Resolution # PD-063-25 That Report PDS-028-25, and any related delegations or communication items, be received; That the By-law attached to Report PDS-028-25, as Attachment 2, be approved; 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 Community Growth and Economic Development Department and Municipal Property Assessment Corporation be forwarded a copy of Report PDS- 028-25 and Council’s decision; and That all interested parties listed in Report PDS-028-25 and any delegations be advised of Council’s decision. 6.3 PDS-030-25 - Zoning By-law Amendment Application to Permit 9 Residential Units and Complete the Connection of Dale Park Drive in Courtice Resolution # PD-064-25 That Report PDS-030-25, and any related delegations or communication items, be received; That the By-law attached to Report PDS-030-25, as Attachment 2, be approved; Page 52 Planning and Development Committee Minutes June 16, 2025 10 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 Community Growth and Economic Development Department and Municipal Property Assessment Corporation be forwarded a copy of Report PDS-030-25 and Council’s decision; and That all interested parties listed in Report PDS-030-25, be advised of Council’s decision. 6.5 PDS-032-25 - A Deeming By-law for 6763 Clemens Road, Block 14 of 40M- 1978 Not to be a Registered Plan of Subdivision under Subsection 50(4) of the Planning Act Resolution # PD-065-25 That Report PDS-032-25, and any related delegations or communication items, be received; That the By-law attached to Report PDS-032-25, as Attachment 1, which is a by- law to deem Block 14 on Plan 40M-1978 not to be a registered plan of subdivision be approved; That a certified copy or duplicate of the approved By-law be registered with the land registry office; That the Region of Durham Community Growth and Economic Development Department and Municipal Property Assessment Corporation be forwarded a copy of Report PDS-032-25 and Council’s decision; and That all interested parties listed in Report PDS-032-25, and any delegations be advised of Council’s decision. 6.7 PDS-037-25 - Averton Estates Phase 1, Plan 40M-2590 Assumption By-Law Resolution # PD-066-25 That Report PDS-037-25, and any related delegations or communication items, be received; That the Deputy CAO of Planning and Infrastructure Services be authorized to issue a ‘Certificate of Acceptance’ for the Surface Works, which includes final stage roads and other related works constructed within Plan 40M-2590; That the draft By-law attached to Report PDS-037-25, as Attachment 2, be approved; and That all interested parties listed in Report PDS-037-25, and any delegations be advised of Council’s decision. Page 53 Planning and Development Committee Minutes June 16, 2025 11 6.8 PDS-038-25 - Averton Estates Phase 2, Plan 40M-2617 Assumption By-Law Resolution # PD-067-25 That Report PDS-038-25, and any related delegations or communication items, be received; That the Deputy CAO of Planning and Infrastructure Services be authorized to issue a ‘Certificate of Acceptance’ for the Surface Works, which includes final stage roads and other related works constructed within Plan 40M-2617; That the draft By-law (Attachment 2) to Report PDS-038-25, be approved; and That all interested parties listed in Report PDS-038-25 and any delegations be advised of Council’s decision. 6.4 PDS-031-25 - Official Plan and Zoning By-law Applications to Facilitate Four Apartment Buildings Ranging from 8 to 12 Storeys in Height with 906 Dwelling Units and 61 Townhouses in the Bowmanville Protected Major Transit Station Area Resolution # PD-068-25 Moved by Councillor Rang Seconded by Councillor Elhajjeh That Report PDS-031-25 and any related delegations or communication items, be received; That the Official Plan application submitted by Modo Bowmanville Urban Towns Ltd. and Modo Bowmanville Towns Ltd. (Kaitlin Group) be approved and the Official Plan Amendment in Attachment 1 to Report PDS-031-25, be denied; That the Zoning By-law Amendment application submitted by Modo Bowmanville Urban Towns Ltd. and Modo Bowmanville Towns Ltd. (Kaitlin Group) be approved and that the Zoning By-law Amendment in Attachment 2 to Report PDS-031-25, be denied; That the Region of Durham Community Growth and Economic Development Department and Municipal Property Assessment Corporation be forwarded a copy of Report PDS-031-25 and Council’s decision; and That all interested parties listed in Report PDS-031-25, and any delegations, be advised of Council’s decision. Yes (3): Councillor Anderson, Councillor Elhajjeh, and Councillor Rang No (3): Mayor Foster, Councillor Traill, and Councillor Woo Absent (1): Councillor Zwart Motion Lost on a recorded vote (3 to 3) Page 54 Planning and Development Committee Minutes June 16, 2025 12 Resolution # PD-069-25 Moved by Mayor Foster Seconded by Councillor Woo That Report PDS-031-25 and any related delegations or communication items, be received; That the Official Plan application submitted by Modo Bowmanville Urban Towns Ltd. and Modo Bowmanville Towns Ltd. (Kaitlin Group) be approved and the Official Plan Amendment in Attachment 1 to Report PDS-031-25, be approved; That the Zoning By-law Amendment application submitted by Modo Bowmanville Urban Towns Ltd. and Modo Bowmanville Towns Ltd. (Kaitlin Group), be approved and that the Zoning By-law Amendment in Attachment 2 to Report PDS-031-25, be approved; That once all conditions contained in the Clarington Official Plan and Zoning By- law 84-63 with respect to the removal of the (H) Holding Symbol and the conditions as outlined in Section 6 of this report are satisf ied, the By-law authorizing the removal of the (H) Holding Symbol be approved by the Deputy CAO of Planning and Infrastructure Services; That the Region of Durham Community Growth and Economic Development Department and Municipal Property Assessment Corporation be forwarded a copy of Report PDS-031-25 and Council’s decision; and That all interested parties listed in Report PDS-031-25 and any delegations be advised of Council’s decision. Carried 7. Items for Separate Discussion 8. Unfinished Business 9. New Business 11. Confidential Items Closed Session Resolution # PD-070-25 Moved by Mayor Foster Seconded by Councillor Rang That, in accordance with Section 239 (2) of the Municipal Act, 2001, as amended, the meeting be closed for the purpose of discussing the following matters that deal with:  advice that is subject to solicitor-client privilege, including communications necessary for that purpose; and Page 55 Planning and Development Committee Minutes June 16, 2025 13  a position, plan, procedure, criteria or instruction to be applied to any negotiations carried on or to be carried on by or on behalf of the municipality or local board. Carried 11.1 Verbal Update from Rob Maciver, Deputy CAO/Solicitor, Regarding OLT Appeal - Lambs Road School Property Inc. 11.2 LGS-022-25 Proposed Acquisition of Property by the Municipality Rise and Report The meeting resumed in open session at 10:13 p.m. Councillor Anderson advised that two items were 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-071-25 Moved by Mayor Foster Seconded by Councillor Traill That the meeting adjourn at 10:14 p.m. Carried Page 56 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes May 20, 2025 - 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 20, 2025, at 7:00 PM. Members Present: Ron Hooper, Peter Vogel, Steve Conway, Laura Thiel- Convery (Museum), Ron Sproule, Heather Graham, Councillor Sami Elhajjeh, Jason Moore (ACO), Joseph Dalrymple, Sitara Welch, Victor Suppan. Olivia Mar Regrets: Noel Gamble, Brian Jose (NVDHS) Staff Present: Sarah Allin, Jane Wang, Alicia da Silva - Planning and Infrastructure Services Guests: Jake Hone, Wilcox Architects Inc; Tim Welsh, Supervisor, Community Services; Lashia Jones, Meaghan, Rivard, Stantec; Sarah & Mitchell Giles 1 Declaration of Interest None. 2 Land Acknowledgement Statement P. Vogel read aloud Clarington’s Land Acknowledgement Statement. 3 Adoption of Agenda 25.29 Moved by R. Hooper, seconded by R. Sproule That the Agenda be adopted. “Carried” 4 Adoption of Minutes of Previous Meeting 25.30 Moved by S. Conway, seconded by J. Moore That the minutes of the April 15, 2025, Clarington Heritage Committee meeting be adopted. “Carried” 5 Delegations/Presentations: 5.1 Newcastle Town Hall AC Project: Page 57 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes May 20, 2025 - 2 - J. Hone from Wilcox Architects Inc provided the overview of the proposal for the Newcastle Town Hall AC project, including the size, the appearance, the location, and installation of the AC unit. The proposed AC project is expected to have minimal impact on the heritage attributes of the Newcastle Town Hall building. The Committee member recommended the black iron fencing for the AC outside units at the parking lot. It would be sympathetic to the aesthetics of the building and the downtown area of Newcastle. Staff will check with the design guidelines for the parking lot. 5.2 Camp 30 - Cafeteria Building Draft Heritage Impact Assessment The Stantec team presented the draft heritage impact assessment for Camp 30 Cafeteria building, undertaken in accordance with Council’s October 28, 2024, resolution to consider alternative options to full restoration. Five conservation alternatives were identified. Impacts and mitigation measures were listed. The Jury Land Foundation will be presented with the HIA on May 28. Council will be presented on June 16. The Committee member raised concern about a short period for reviewing the report. Staff updated the status of the previous heritage permit for the Cafeteria Building (to remove the chimney for storage). The previous restoration plan was no longer pursued. Committee members asked questions about tree preservation and the associated costs of the options. 6 Business Arising 6.1 Heritage evaluation report 192 Liberty Street North, Bowmanville The revised evaluation report for the property at 192 Liberty North, Bowmanville, had been shared with the Committee for review. The conclusion remained that the property at 192 Liberty North, Bowmanville, meets the criteria to be designated under the Ontario Heritage Act. The Committee requested the property owner’s feedback. Staff was contacted by the property owner. The Property Owner did not express opposition to the Designation. 25.31 Moved by R. Hooper, seconded by S. Conway That the Clarington Heritage Committee recommends to Council the designation of 192 Liberty North, Bowmanville, under Part IV of the Ontario Heritage Act. “Carried” Staff will verify if the property was relocated. 1598 Baseline Road, Courtice The revised evaluation report for the property at 1598 Baseline Road, Courtice, had been shared with the Committee. Comments and additional information Page 58 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes May 20, 2025 - 3 - provided by the Committee informed the report revision . The conclusion remained that the property at 1598 Baseline Road, Courtice, meets the criteria to be designated under the Ontario Heritage Act. 25.32 Moved by V. Suppan, seconded by S. Conway That the Clarington Heritage Committee recommends to Council the designation of 1598 Baseline Road, Courtice, under Part IV of the Ontario Heritage Act. “Carried” Additional information related to the property's heritage significance will be provided later. 7 Project Reports: No updates 7.1 Subcommittee reports - Municipal Inventory/Register: No updates 7.2 Public Outreach/Education –No updates o Cultural Heritage Information Station Initiative o Heritage Barn Project 8 Correspondence and Council Referrals: No updates 9 New Business: 9.1 Camp 30 - Cafeteria Building Draft Heritage Impact Assessment The Committee discussed the presented HIA and options for restoring and reusing the Camp 30 Cafeteria building. A few concerns were raised, including what the next steps are, whether the Committee could provide formal comments for the Council’s consideration on short notice and what the timeline would be for the information to be available. The Committee considered the proposed alternatives. 25.33 Moved V. Suppan, seconded by S. Conway That the Heritage Impact Assessment – 2020 Lambs Road, dated May 2025, prepared by Stantec Consultant Ltd, be received. “Carried” The motion was not passed unanimously. 25.34 Moved by V. Suppan, seconded by R. Sproule Page 59 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes May 20, 2025 - 4 - That the Committee does not support two of the options presented, being Option 3 (Footprint Delineation) and Option 4 (Complete Demolition), and recommends to Council that those options not be considered. “Carried” The motion was not passed unanimously. The Committee member suggested that no recommendation be made due to the untimely delivery of the report for review. 25.35 Moved by V. Suppan, seconded by S. Conway That the Committee recommends that the Council continues to consider the full restoration of the Cafeteria Building. “Carried” The motion was not passed unanimously. 25.36 Moved by R. Hooper, seconded by R. Sproule That the remaining items on the meeting agenda are deferred to the next meeting. “Carried” 10 Other Committee Updates: 10.1 ACO: 10.2 NVDHS: 10.3 Museum: 10.4 Heritage Conservation District 10.5 Wilmot Creek Heritage Park 10.6 Jury Lands Foundation 11 Standing items: 11.1 81 Scugog Street: No updates 11.2 Fletcher Tree: No updates 11.3 Parkland around Belmont House: The path is being utilized. 11.4 71,73,75 King Street West: No updates Adjournment: 9:20 pm Next Meeting: June 17, 7:00 PM Page 60 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes June 17, 2025 - 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 June 17, 2025, at 7:00 PM. Members Present: Ron Hooper, Peter Vogel, Brian Jose (NVDHS), Laura Thiel- Convery (Museum), Ron Sproule, Heather Graham, Councillor Sami Elhajjeh, Joseph Dalrymple, Sitara Welch, Victor Suppan. Olivia Mar, Noel Gamble. Regrets: Steve Conway, Jason Moore (ACO) Staff Present: Sarah Allin, Jane Wang - Planning and Infrastructure Services Guests: Vincent J. Santamaura Vincent J. Santamaura, Architect Inc; Carrie Ann Szorady, Marina Moukhortova, Maureen Wong, Lakeridge Health. Brad Beckstead, Orono DBIA Co-Chair. Stephen Found, 2774 Concession Road 6. 1 Declaration of Interest None. 2 Land Acknowledgement Statement P. Vogel read aloud Clarington’s Land Acknowledgement Statement. 3 Adoption of Agenda 25.37 Moved by J. Dalrymple, seconded by N. Gamble That the Agenda be adopted. “Carried” 4 Adoption of Minutes of Previous Meeting 25.38 Moved by R. Hooper, seconded by R. Sproule That the minutes of the May 20, 2025, Clarington Heritage Committee meeting be adopted, with revisions on motion voting records. “Carried” 5 Delegations/Presentations: 5.1 Lambert House Relocation Revision: Page 61 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes June 17, 2025 - 2 - V. Santamaura provided an update on the Conservation Management Plan status for the Lambert house relocation. Due to site conditions and other considerations, it is proposed to relocate the Lambert house to a southeast location on the hospital property, facing Prince Street, which differs from the original proposed location approved by the Council. Heritage and building permits have been applied for; all architectural, structural and construction drawings have been prepared . Once this amendment is dealt with, the project will proceed. The Presentation outlined the challenges of the original proposal and the benefits of the changing location for the Lambert House relocation. This location is a better location than the originally proposed Liberty Street location in terms of transition, access, and gatehouse to the hospital. It simplifies the logistics of the move (remains within the hospital property). Lakeridge Health is seeking CHC's support of the revised concept plan and the Conservation Management Plan. The Committee thanked the presenter and asked a few questions regarding the potential use of the Lambert House and the building foundation for the structure. 5.2 Donating Community Orono Sign B. Beckstead, Orono DBIA Co-Chair, provided an overview of the proposal, which proposes to donate an ‘Orono’ sign purchased by the Orono DBIA to CLMA to be located on the Orono Library property. Orono BIA purchased a sign to celebrate the Orono community, and believes The Orono Library branch location is the perfect site for it. No pictures of the sign are available at the moment. Proposed to install the signage at the Church Street frontage in the front yard of the Library. The proposed location was indicated through an aerial image. The sign looks like the 'Toronto' City Hall sign, and the idea is to encourage photos and postings on social media. It would need to be mounted onto a cement pad, with electricity running to the sign for illumination. The Committee thanked the delegation and asked a few questions regarding the style, the size, compatibility with the heritage building, public consultation and other potential locations. 5.3 2774 Concession Road 6 Alteration Designation of the property was approved by Council in April 2025. The Designation Bylaw is due to come into effect around July 23, 2025. The proposed alteration includes removing the existing (converted) 2-car garage and the attached single-car garage, and adding a mudroom and a two-car garage with a second-storey living space. This will involve relocation of a portion of the stone west-facing façade of the existing addition to the base of the new addition. The stone wall likely came from the original north wall. The proposal also includes changing the main floor windows with energy-efficient and functional windows that Page 62 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes June 17, 2025 - 3 - are similar in pattern to the existing. The Committee thanked the presenter and asked a few questions 6 Business Arising 6.1 Lambert House Relocation Revision The Committee discussed the proposal. The relocation of the Lambert House within the hospital property was approved by Council in October 2024. This is an amendment to move the Lambert House to a location facing Prince Street, rather than Liberty Street, but does not change the nature of the relocation proposal. The changes to the Conservation Management Plan are minor. The Committee discussion supported the revised relocation of the Lambert house. 25.39 Moved by J. Dalrymple, seconded by R. Sproule That the Clarington Heritage Committee supports the proposed amendment to relocate the Lambert House to the new location on the property facing Prince Street, as demonstrated in the presentation, revised concept plan, and revised Conservation Management Plan, and considers it a minor alteration to the original relocation proposal. “Carried” 7 Project Reports: No updates 7.1 Subcommittee reports - Municipal Inventory/Register: No updates 7.2 Public Outreach/Education –No updates o Cultural Heritage Information Station Initiative o Heritage Barn Project 8 Correspondence and Council Referrals: The Invitation to a garden party for the Belmont House was received and circulated to the Committee members. The event will be held from 4 pm to 7 pm on June 26 th at the Belmont House. 9 New Business: 9.1 Donating Community Orono Sign: Orono DBIA The Committee discussed the proposal. The Committee raised concerns regarding the size of the sign and its compatibility with the historical building. Other locations were explored. The Committee requested additional information, such as pictures Page 63 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes June 17, 2025 - 4 - of the sign, and would like to know the opinion of the CLMA. Appropriate consultation is recommended. 9.2 Heritage permit 4525 Concession Road 5, Clark (HPA 2025-002) The proposal is to replace the water-damaged and wood-rotted posts (5) and remove and rebuild the wood panels of the street-facing porch, replicating the existing design while retaining the original scrollwork and brackets and painting them in a lighter colour similar to the original. 25.40 Moved N. Gamble, seconded by R. Sproule That the Committee recommends support for the proposed alteration for 4525 Concession Road 5, Clark, as a minor application, including replacing water- damaged and wood-rotted posts (5) and removing and rebuilding wood panels of the street-facing porch and painting in a lighter colour similar to the original, as presented. “Carried” 5565 Old Scugog Road, Hampton (HPA 2025-003) The property owner proposes to cover the cracked foundation with appropriate - looking deck boards and safer stairs, and fix the eaves to reroute the Drain 25.41 Moved by R. Hooper, seconded by J. Dalrymple That the Committee recommends support for the proposed alteration for 5565 Old Scugog Road, Hampton, as a minor application, including covering the cracked foundation with appropriate-looking deck boards and safer stairs, and fixing the eaves to reroute the Drain, as presented. “Carried” 25.42 Moved by V. Suppan, seconded by R. Sproule That Staff provide updates and bring back available information to the Committee when heritage permit application projects are complete . “Carried” 166 Simpson Avenue (HPA 2025-004) Page 64 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes June 17, 2025 - 5 - The property owner proposes to restore the entire exterior façade, including fixing mortar, repairing and replacing missing stones on the façade and foundation . 25.43 Moved by N. Gamble, seconded by R. Sproule That the Committee recommends support for the proposed alteration for 166 Simpson Avenue, as a minor application, including fixing mortar (using mortar with technical properties that are consistent with the original materials e.g. lime -based), repairing and replacing missing stones on the façade and foundation . “Carried” 5028 Main Street Orono (HPA 2025-005) The proposal is to repair cracks on baseboards and the original front door with fillers and interior paint in the main hall. 25.44 Moved by R. Sproule, seconded by B. Jose That the Committee recommends support for the proposed alteration for 5028 Main Street, Orono, as a minor application, including to repair cracks on baseboards and the original front door with fillers and interior paint in the main hall. “Carried” 2662 Concession Rd 8, Bowmanville (HPA 2025-006) The proposal is to replace half the old metal roof on the water-powered sawmill to prevent leaking. 25.45 Moved by R. Hooper, seconded by J. Dalrymple That the Committee recommends support for the proposed alteration for 2662 Concession Rd 8, Bowmanville, as a minor application, including replacing half the old metal roof on the water-powered sawmill. “Carried” 20 Horsey Street, Bowmanville (HPA 2025-007) The proposal is to replace Shingles 25.46 Moved by N. Gamble, seconded by R. Sproule The Committee recommends support for the proposed alteration to 20 Horsey Street, Bowmanville, as a minor application, including the replacement of shingles and painting in the original colour that is compatible with the house. “Carried” Page 65 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes June 17, 2025 - 6 - 2774 Concession Road 6 (HPA 2025-009) The proposal is to alter the side and rear walls to facilitate additional dwelling units and replace the main floor windows. 25.47 Moved by R. Hooper, seconded by R. Sproule The Committee recommends support for the proposed alteration to 2774 Concession Road 6, Darlington, as a minor application, including altering the side and rear walls to facilitate additional dwelling units and replacing the main floor windows, as presented. “Carried” The Committee would like to discuss the barns on the property for the next meeting. 2656 Concession Road 4 (HPA 2025-008) The proposal is to remove the “lean-to” on the East side of the house, as it is currently in a state of disrepair, and members of the public are attempting to enter this space, raising concerns from a health and safety perspective. The property is owned by the Municipality for future use. The Committee requested further information regarding the age of the structure, photos of the interior/exterior, and the heritage value it may have. Staff will follow up with the alteration with a permit issue and will provide updates when it is available. 10 Other Committee Updates: 10.1 ACO: 10.2 NVDHS: The digitization project is ongoing. The Belmont House Exhibit will be held in the fall. 10.3 Museum: • On July 12th (2pm-3:30pm) on the veranda of historic Waverley Place for a series of heritage talks centered on the Veterans of Clarington. For the first talk, Sher Leetooze presents on Nursing Sisters from Clarington who contributed to the wartime efforts. Free, registered. Page 66 **Subject to Advisory Committee Approval** Clarington Heritage Committee Meeting Minutes June 17, 2025 - 7 - • Enjoy tea on the veranda of Waverley Place, with guided house tour, and catering provided by Pound & Pestle Culinary Co. July 9th and 19th, August 6 and 13th, from 2:30-3:30pm, ticketed 10.4 Heritage Conservation District P. Vogel, on behalf of the Committee, presented to Council at the PDC meeting on June 16. Mayor Foster thanked the Committee for all the work they do as a committee, and P. Vogel passed that along to the Committee. During PV's presentation to PDC last night, Councillor Rang asked about designating downtown Bowmanville. R. Hooper indicated that Councillor Rang has brought it to the attention of the Bowmanville BIA. There is a policy in the Bowmanville East Secondary Plan regarding the potential establishment of the Bowmanville Downtown Heritage District. Adding the Bowmanville Downtown Heritage District as a standing item to future agendas. 10.5 Wilmot Creek Heritage Park 10.6 Jury Lands Foundation Stantec was retained by MOC to prepare a report to look at alternatives to the full restoration of the cafeteria building, Camp 30. Stantec made a presentation to PDC/Council at the June 16 PDC meeting. Questions of the consultant included whether there was meaningful consultation with JLF and CHC. Council directed the deferral of the report and recommendations until October 20, PDC, to allow CHC and JLF more time to consider the documents. JLF meets tomorrow night, June 18. 11 Standing items: 11.1 81 Scugog Street: No updates 11.2 Fletcher Tree: No updates 11.3 Parkland around Belmont House: The path is being utilized. 11.4 71,73,75 King Street West: No updates R. Hooper provided an update on the adjacent building. A new roof was installed on the adjacent building, also damaged by the fire. Adjournment: 9:10 pm Next Meeting: September 16, 7:00 PM Page 67 NEWCASTLE COMMUNITY HALL BOARD Board MeeƟng Tuesday May 27, 2025 7:00pm Council Chambers In AƩendance: J. Calder-Rowsell, Chair J. Blake M. Green W. Woo, Regional Councilor Regrets: P. MarƟn D. Frost S. Payton Staff In AƩendance: McKayla Park, Secretary/Treasurer 1. CALL TO ORDER Chair called the meeƟng to order at 7:03pm 2. LAND ACKNOWLEDGEMENT M. Green opened the meeƟng with the Land Acknowledgement statement. 3. APPROVAL OF AGENDA MoƟon by M. Green to Approve Agenda with changes Seconded by W. Woo “CARRIED” 4. APPROVAL OF MINUTES MoƟon by W. Woo to approve previous meeƟng minutes Seconded by J. Blake “CARRIED” 4.1. Business Arising from previous minutes 4.1.1. Security – tabled, not moving forward with security. 4.1.2. Dishwasher Update – repaired and passed chlorine test. 4.1.3. Urns – Will be picked up this week by Flash Fire CoaƟngs for repair and repainƟng. Page 68 4.2. Update on request leƩer to board Deposit has been verified in previous accounts receivables and has been applied to the future rental. 4.3. Gardens Price has increased significantly for the seasonal planters, researching other opƟons. Watering systems - WaiƟng on an update from the municipality; have made contact with A. Mercer regarding repairs; waiƟng on a response. 5. DECLARATION OF PECUNIARY INTEREST None to Report 6. Financial Report -M Park MoƟon by M. Green to approve financial report as submiƩed Seconded W. Woo “CARRIED” 6.1. Business OperaƟng Account Discussion regarding switching to a Business OperaƟng account to simplify banking and bill payments. MoƟon by J. Blake to switch from a CIBC Not-for-profit banking account to a CIBC Advanced Business OperaƟng Account with dual signature controls in place for releasing funds. Seconded by M. Green “CARRIED” 7. New Business 7.1. Historical Room Request – the historical room is looking into space saving opƟons by removing the recepƟon desk. Request tabled; a more detailed look is required and research on if the desk is historical. Add to next meeƟng. 7.2. Garbage Removal Service MoƟon by M. Green to approve outsourcing weekly garbage collecƟon to 3rd party company provided that our suggested placement of the bin and all addi Ɵonal condiƟons are met with a maximum budget of $275.00 per month. Seconded by W. Woo “CARRIED” 7.3. Custodial Cell Phone Tabled; M. Green to do addiƟonal research and compare opƟons. Page 69 8. CLOSED SESSION In accordance with SecƟon 239(2) of the Municipal Act, 2001 the meeƟng has been closed for the purpose of discussing a maƩer that deals with personal maƩers about an idenƟfiable individual and labour relaƟons. 9. RISE AND REPORT The meeƟng resumed in open session at 9:36pm. Three items were discussed in “closed” session in accordance with SecƟon 239(2) of the Municipal Act, 2001 and no resoluƟons were passed. 10. ADJOURNMENT MoƟon to adjourn by W. Woo at 9:38PM Seconded by J. Blake “CARRIED” Next MeeƟng Tuesday June 17TH 2025 7:00pm Agenda items must be submiƩed to the board chair no later than June 7, 2025. Page 70 NEWCASTLE COMMUNITY HALL BOARD Board Meeting Tuesday May 27, 2025 7:00pm Council Chambers In Attendance: J. Calder-Rowsell, Chair J. Blake M. Green W. Woo, Regional Councilor P. Martin D. Frost S. Payton L. Turcotte, Committee Coordinator, Municipality of Clarington Staff In Attendance: McKayla Park, Secretary/Treasurer 1. CALL TO ORDER Chair called the meeting to order at 7:00pm 2. LAND ACKNOWLEDGEMENT P. Martin opened the meeting with the Land Acknowledgement statement. 3. VIRTUAL PRESENTATION L. Turcotte , Committee Coordinator, Municipality of Clarington. present to provide Board and Committee Orientation 4. APPROVAL OF AGENDA Motion by S. Payton to Approve Agenda with changes Seconded by M. Green “CARRIED” 5. APPROVAL OF MINUTES Motion by M. Green to approve previous meeting minutes Seconded by J. Blake “CARRIED” Page 71 5.1. Business Arising from previous minutes 5.1.1. Motion by M. Green to acquire a LED Projector with 3000 lumens for indoor and outdoor use with a maximum budget of $1000+hst. Seconded by P. Martin “CARRIED” 5.1.2. Motion by M. Green to activate a Custodial Cell Phone Cost and activation process discussed; the hall does not currently have a credit card allowing the activation of mobile services. Additional quotes will be gathered and further discussion is moved to next meeting. 6. DECLARATION OF PECUNIARY INTEREST None to report 7. FINANCIAL REPORT -M Park Motion by D. Frost to approve financial report as submitted Seconded M. Green “CARRIED” 8. CENTENNIAL ROOM UPDATE No updates; J. Rowsell has contacted Municipality on several occasions requesting information on next steps and additional air quality testing. Cent Room has been closed since Feb 2025 and the lack of progress is causing a loss in revenue and closure of an essential space for our community to gather. Additional follow up required. 9. NEW BUSINESS 9.1. Girl Guides of Canada – Sparks Motion by S. Payton to keep the sparks rental fee the same for the 2025-2026 session. Seconded by M. Green “CARRIED” 9.2. Motion by M. Green to discuss installing LED lighting in place of annual install and removal of Christmas Lights. Seconded by W. Woo Review of Vibe Illuminations Inc. proposal to enhance the hall with a commercial lighting solution. Would like to see an amended proposal including flood lighting and additional lighting on clock tower. Board will also share proposal with the Municipality and with the Heritage Committee for support. Page 72 9.3. Accessible Washroom Motion by J. Blake to discuss renovating the accessible washroom Seconded by D. Frost The flooring in the accessible washroom is shrinking and peeling away from the walls. Deanna has volunteered to create a design plan and gather quotes to replace flooring and repaint. Also discussed the additional of a baby change station. Further discussion and costs will be evaluated at next meeting. 9.4. Gardens/Watering System Motion by S. Payton to purchase 8 planters to replace seasonal rental planters. Seconded by J. Blake “CARRIED” 10. ADJOURNMENT Motion by J. Blake to adjourn at 9:10pm Next Meeting Wednesday July 16 2025 6:00pm Agenda items must be submitted to the board chair no later than July 7, 2025. Page 73 Bowmanville Santa Claus Parade Committee Minutes May 30, 2025 7:03 PM Municipality meeting room/ phone Present in the meeting room: Jonathan- Chair, Crystal- Vice Chair, Fazela, Cailley, Denis Absent: Counselor Rang, Ron, Mia, Angella, Dory Jonathan Taylor called the meeting to order at 7:03 pm Minutes taken by Jonathan Taylor - Chair 1. Land Acknowledgement Statement Jonathan Taylor 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 Denis Keane That the minutes of the meeting of April 2025 be approved. Carried 4. Clothing sales discussed from the Spring Fling. With having low sales and needing to put funds back into the bank, a discount or drop in price was discussed. We’ll be looking at what our costs were and devising a plan for sale without much profit on what remains. 5. Costumes were brought to the table. We are out 5 blow up Gingerbread costumes due to damage and not being returned. Cailley put forth a max budget of $1000 to purchase new costumes and replace some of the old, outdated ones we still have from years ago. Motion put forth by Cailley, seconded by Denis all in favour, passed unanimous. 6. Buttons Buttons will be bringing back the old Santa for a year. Jonathan will see what he can come up with. Will bring some examples next meeting and be voted on from there. Also discussed was how many buttons to order. We’ll be looking at the diƯerence in price between 3000 and 3500 so as not to have many left over after the parade. Page 74 7. Pancake Breakfast. We now have a sponsor for this event. We will be looking into diƯerent venues for it and possibly some other things to bring in for the kids such as face painting. 8. Discussion on member for missing consecutive meetings and no communication. Mia Mansi was voted oƯ the committee. Motion called by Jonathan Taylor, seconded by Denis Keane. All in favor present, carried. 9. Sponsorship Denis is to take this on throughout town. Ron will be asked to do downtown as he did last year. We are starting this prior to pancake breakfast, starting mid June, so we may advertise our local supporters earlier and say thank you at the pancake breakfast also. 9. Next meeting schedule In-person meet on June 13th at 7pm at City Hall. 10. Adjournment Motion to adjourn called by Jonathan Taylor, seconded by Crystal Labelle. All in favor present, carried. Adjourned at 7:53pm. Page 75 Bowmanville Santa Claus Parade Committee Minutes June 13, 2025 Municipality meeting room Present in the meeting room: Jonathan- Chair, Crystal- Vice Chair, Angela – Treasurer, Fazela, Cailley, Denis Absent: Counselor Rang, Ron, Dory Jonathan Taylor called the meeting to order at 7:07 pm Minutes taken by Jonathan Taylor - Chair 1. Land Acknowledgement Statement Crystal Labelle 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 Crystal Labelle That the minutes of the meeting of May 2025 be approved. Carried 4. Secretary Replacement No one from the current committee wanted to be the secretary and carry the responsibility. 5. Pancake Breakfast  We still don’t have a location. We are hopeful with the coming week that one of 2 locations will agree to allowing us in their space.  We have volunteers willing to cook the food.  We have a face painter (at least one) for the event.  We have decided completely against bouncy castles.  Crystal and Denis will go to the workshop to check on supplies we have and what is needed. 6. Sponsorship letter is good to go and has already started circulating. 7. Buttons  Button design was discussed and decided upon.  3500 buttons was decided upon for this years sales. Page 76 8. Clothing Costs We have dropped the selling prices for the merchandise. 9. Bands Secured with prices Currently we have the Toronto Signals ($1200) and Clarington Concert ($800) booked. 10. Treasurer Report  Currently there’s $12,405.95 in the account.  We have had 1 sponsor so far for 2025, OPG (funds haven’t been deposited yet) 10. Next meeting schedule In-person meet on July 11th at 7pm at City Hall. 11. Adjournment Motion to adjourn called by Jonathan Taylor, seconded by Crystal Labelle. All in favor present, carried. Adjourned at 8:30pm. Page 77 Tyrone Community Centre Monthly Meeting Agenda Date: Wednesday March 19, 2025 Time: 7:00-9:00 Attendance: Voting Members: Jacquie McEachern Larry Quinney Crystal Ovenden Greg Carroll Petra Billings Danielle Carroll Non-Voting Members: Dianne Woodley Kyle Young Paul Rowan 1) Welcom e – Introductions for all new visitors 2) Land Acknowledgement - Danielle 3) Approval of the Agenda i Motion to approve the agenda by Kyle then seconded by Larry, Carried 4) Approval of Minutes from January i. Motion to approve the minutes from February by Greg then seconded by Jacquie, Carried 5) Reports a. Chair and Co-Chair i. The cell phone tower has been canceled for the Tyrone Community Centre as Shared Tower deemed the location inaccessible. b. Maintenance i. Ice Rink is done, and the liner has been cut to ensure the communities safety. Page 78 ii. We will reach out to the other local arenas to see if they are getting rid of any hockey nets. Or we can look into purchasing some good ones. iii. Fire suppression system has been updated iv. The health department completed their annual inspection, and we have passed. v. We are working on the removal of a few squirrels who have found their way into the ceiling. vi. Question asked about the use of bleach in the well. During movie night there was a VERY strong odor coming from the water. Request to the Municipality that if they do shock the system to give us the heads up. That will allow us to run the water for a bit prior to a rental. vii. We w ould like to thank the Municipality for the grading around the building we have to this date noticed NO water in either basement. viii. The curb out front has been removed. We will assume that the municipality removed it. ix. The freshly laid sod has been dug up from the plows. Next year we will purchase some marker to mark the edge of the driveway to ensure that it does not continue to happen. x. The front light outside under the overhang keeps tripping (it seems to be after a large rainfall) xi. We will need to paint the sign and touch it up a bit if paint is needed Jackie motion to purchase the paint to fix up the sign, seconded by Greg, Carried xii. We would like to request some picnic tables for the hall to be delivered to allow for families to sit. c. Rentals i. We have many booking in March and in April. wedding and Jack and Jill season. d. Treasurer i. Absent Page 79 ii. Numbers are from last meeting Savings $2,312.00 iii. Numbers are from last meeting Chequing $60,745.19 e. Secretary f. Events i. We had to cancel the last fire ice as Greg sat alone for two hours and then ended up cancelling it. ii. We would like to hold a Ladies night in September or October – we will discuss at the next meeting iii. The St. Patrick’s Day dance brought in a profit of $4,772.03. We will run this event next year. iv. We will be holding an Earth Day clean up on April 13th 1:00 – 4:00. Anyone who is available please come by and help. v. We will not be hosting an Easter Egg Hunt this year but it will be on the list for 2026. vi. We will be posting the upcoming event sin the washrooms and outside on the board at the front door. vii. Youth Events – Movie nights are going well and in June we will hold a dance party instead of a movie. viii. Dianne will reach out to find out if there is a farmers market in September that we could offer a community yard sale / open house ix. We would like to offer a comedy night – Crystal will investigate this as she has been approached by someone, and we will discuss at the next meeting. x. We are looking into weekly opportunities for the hall to offer exercise classes. More updates to come. 6) Old Business i. Memorial flags are still in the works and Paul will update us as he hears. 7) New Business i. Dianne would like to get some plaques made for under the pictures in the hall to recognize who they Page 80 are. She will get some quotes and present at the next meeting. 8) Adjourn ii. Motion to Adjourn – First by Greg and then Second – Jackie, Carried Next Meeting: Wednesday, April 23rd, 2025 Page 81 Tyrone Community Centre Monthly Meeting Agenda Date: Wednesday April 23, 2025 Time: 8:00-8:30 Attendance: Voting Members: Jacquie McEachern Larry Quinney Crystal Ovenden Greg Carroll Petra Billings Danielle Carroll Non-Voting Members: Dianne Woodley Paul Rowan Brian Gaspell 1) Welcom e – Introductions for all new visitors 2) Land Acknowledgement - Danielle 3) Approval of the Agenda i Motion to approve the agenda by Greg then seconded by Petra, Carried 4) Approval of Minutes from January i. Motion to approve the minutes from March with the corrections that the Municipality would like to see by Jacquie then seconded by Crystal, Carried 5) Reports a. Chair and Co-Chair i. Explanation about the NEW Board requirements and provincial policies. 1. There are now 6 members for the “board”. They are Greg, Crystal, Petra, Larry, Jacquie, and Danielle. Page 82 2. The rest of the members are nonvoting members. With that being said, we would like to suggest that all the volunteers listed at the AGM from 2025 and throughout the year will be asked about their opinion on each item. 3. These new regulations and policies have been introduced by ONCA (Ontario Not for Profit Corporations Act) 4. The Tryone Community Centre still needs all those who have been on the board in the past to help and voice their opinions because we all have a different perspective and that is what makes us so unique. 5. We would like everyone to share this information, as we are hearing that some volunteers believe that they have been “kicked off” the board. b. Maintenance i. The lights outside keep tripping ii. Larry has his surgery on May 20 and will be out of commission for a few months. iii. The board will be interviewing and hiring a few local people to help with the maintenance. iv. Jacquie asked Kate Rowan to give us a quote for the gardens out front. We wanted the garden to have a face lift and to plant some new plants that we can easily maintain. The quote (is attached to the minutes) is for $3,333.50. Jacquie motion to approve the quote from Kate Rowan and get the gardens started. Seconded by Greg, Carried v. There are new LED lights in the washrooms. vi. There is a crack in the septic tank lid. vii. The new heat pumps were not working but they have been fixed by the town. Page 83 viii. The accessibility washroom will be started in the next couple months once we have an idea of the timeline we will let everyone know. c. Rentals i. April is busy with rentals and May is just slowly filling in. d. Treasurer i. Savings $11,940.47 ii. Chequing $60,769.84 e. Events i. Kids Dance for the first Friday in June ii. We would like to start looking to offer a few classes, courses for the hall that we can offer to the community and allow our volunteers to be certified for. Courses include but not limited to First Aid and CPR, Smart Serve, Safe Food Handling, WHIMIS, AODA , Working at Heights, as well as fitness classes. iii. Fall Ball / Halloween we will come up with a date for the next meeting look at your calendars. iv. St. Paddy’s Day Dance, Saturday March 14th, 2026 v. Movie nights will continue in the fall for the first Friday’s of each month for (September, October, November, December, January, February, March, April, May) 6) Old Business i. Memorial flags are still in the works and Paul will update us as he hears. ii. Plaques for the photos in the main hall- there is a committee working on this and they will report back how much they will cost. iii. The comedy has not responded yet we will see about this month. iv. We are looking to join the farmers market either in the spring or in the fall and hold a community yard sale day and open house for the hall. Dianne will let Page 84 us know when these dates are and we can try to coordinate something. 7) New Business i. None 8) Adjourn ii. Motion to Adjourn – First by Larry and then Second – Crystal, Carried Next Meeting: Wednesday, May 21st, 2025 Page 85 Tyrone Community Centre AGM Meeting Agenda Date: Wednesday April 23, 2025 Time: 7:00-8:00 Attendance: Voting Members: Jacquie McEachern Larry Quinney Crystal Ovenden Greg Carroll Petra Billings Danielle Carroll Non-Voting Members: Dianne Woodley Paul Rowan Brian Gaspell 1) Welcom e – Introductions for all new visitors 2) Land Acknowledgement - Danielle 3) Approval of the Agenda i Motion to approve the agenda by Petra then seconded by Larry, Carried 4) Approval of Minutes from January i. Motion to approve the minutes from 2024 AGM by Jacquie then seconded by Crystal, Carried 5) Reports a. Chair and Co-Chair i. Throughout the year we will be updating our website and start to offer some new opportunities for the hall. b. Maintenance i. The grading around the building has really helped this year with flooding. Page 86 ii. We are very excited that we will be getting an accessible washroom both at the front of the hall and at the back of the hall also. iii. The culverts need to be cleaned iv. We purchased a new floor machine this year. v. We would like to hire a few local people to help with cleaning. Job posting has been handed out to all members. Motion to start recruiting for some new people to help with the cleaning by Jacquie, seconded by Petra, Carried. vi. Air conditioning was installed this year and helped with the summer rentals. c. Rentals i. We have many inquires about rentals and have been fairly busy this year. d. Treasurer i. Savings $11,940.47 ii. Chequing $60,769.84 e. Events i. We had a very successful year this year for events. We will continue to open the hall for community events and encourage anyone who would like to see different events offered reach out to the board with your suggestions. 6) Volunteers for 2025 b. Linda Brown c. Kyle Young d. Marlene Craig e. Marlene Wotton f. Nancy Johnson g. Joy Vaneyk h. Verna Gibbs i. Joan Wilton j. Jessi k. Paul Rowan Page 87 l. Lyndsay Luckhardt m. Corinna Traill n. Alechia Thomas o. Tim Thomas p. Anne q. Dave Luckhardt r. Cameron Carroll s. Patrick Carroll t. Ryan Carroll u. Lee Skinner v. Lynn Skinner w. Ann Skinners x. Kate Rowan y. Dan Corey z. Jane Koene aa. Paul Corey bb. Sam Jacobs cc. Jacob Caplin dd. Clarie ee. Nikki Mumford ff. Rick Clark gg. Clancy Lavender hh. Matthew Mumford ii. Austin Luckhardt jj. Jo Walker kk. Darilenne ll. Cindy Roberts mm. Mary Cornish nn. Dianne Woodley oo. Alinva Hare pp. Kelvin Hare qq. Kathy Real rr. Pat Woodley ss. Brian Glaspell tt. Dave Taylor Page 88 uu. Maggie Taylor 7) Old Business i. NA 8) New Business i. NA 9) Adjourn ii. Motion to Adjourn – First by Larry and then Second – Crystal, Carried Next Meeting: Wednesday February 18th, 2026 Page 89 Samuel Wilmot Nature Area Management Advisory Committee May 20, 2025, 7:00 p.m. Room 1c Municipal Administrative Center or Microsoft Teams Present: Y/N Person Y/N Person y Brian Reid (Past Chair) y Leanne Fernandez y Carmen Aiello y Councillor Margaret Zwart (Council Liaison) R Patrick Bothwell y Kate Potter (Chair) Y Tom Hossie (Vice Chair) y Ken Mercer (Staff) R Rod McArthur y Leah Bourgeois Y Meg Vandenbrink Y Kayla Stephens Also Present: none Call to Order Chair Kate Potter called the meeting to order at 7:00 p.m. 1. Land Acknowledgement Statement Kate led the meeting with the Land Acknowledgement Statement. 2. Additions to the Agenda/Adoption of the Agenda Moved by Tom Hossie, seconded by Carmen Aiello That the Agenda be accepted, with the following additions: >monarch update ( Tom ) >letter to OPG ( Tom ) Carried 3. Declaration of Pecuniary Interest There were no disclosures of interest stated at this meeting. Page 90 SWNAMAC - 2 - May 20, 2025 4. Adoption of Minutes Moved by Tom Hossie, seconded by Leah Bourgeois That the minutes of the meeting of April 15, 2025, be approved. Carried 5. Committee Administration a. Item 1 - New Chair - Kate reminded the committee that she had previously indicated her need to step down from the role of Chair due to work and family commitments. At this point, Vice-Chair Tom Hossie, who had chaired our last meeting, reported that at that last meeting, the issue of selecting a new chair had been deferred because not all members had been present. After discussion took place concerning who might be prepared to step into the role, Brian offered to serve as Chair again until such time as another member came forward, but that he would like someone else to serve as recording secretary since it is difficult to do both at the same time Moved by Marg Zwart, seconded by Tom Hossie That Brian Reid be elected as Chair of the SWNAMAC, effective with our June meeting, and that the issue will be revisited at the end of the calendar year. CARRIED b. Item 2 - New Committee Member - Councillor Zwart advised that the selection of a new member of the committee would be ratified next week by Council and that that person could be present for our June meeting 6. SWNA Workplan Q2 a. Item - Spring Cleanup April 26th - Coordinator Meg advised that the cleanup was successful but noted that there were fewer members of the public who participated this year. It also appeared that there was less litter etc. Ken will endeavour to find out the actual quantity picked up by the municipality. Meg noted that long-time member and cleanup organizer Leo Blindenbach had been able to attend briefly. Brian advised that the amount gathered within the SWNA itself was also less this year. The Committee will conduct its own fall cleanup this year as usual. Page 91 SWNAMAC - 3 - May 20, 2025 b. Item - Wildflower Planting. Tom reminded the committee that this event had been changed from its original date of May 24th to May 31st . Brian explained that as per his previous communication to members, this decision had been made in conjunction with the provider of the plants to allow the plants to reach a greater size and thereby increase the survival rate. Posters and social media postings have been revised to reflect this change. Tom agreed to be present at the Toronto Street parking lot on Saturday morning, May 24th, in the event that members of the public showed up. c. Item - Tree Identification Walk - June 21st - Tom reported that our leaders from GRCA and MOC are on board and provided the following details: > the event will start at the Toronto Street parking lot at 10 a.m. and will last approximately one hour > registration will be capped at 20, but two separate groups could be accommodated given that we have two “ guides “ > Leah will prepare a poster for promotional purposes and an Event Brite registration template Q3 a. Item - Moth Week July 19-27 - Tom reported that this remains on track b. Item - Monarch Tagging - September 13/20th - on track, tags have been ordered. Tom reported that we had two tags recovered, one in Mexico, another in Oshawa en route from Newcastle. This is an acknowledgement that what we have been doing is working. He also advised that Monarch Watch may be able to provide us with a quantity of special monarch “ postcards “ to give out at this year’s event. Q 4 - Item -Photo Contest - Kayla provided the group with an update of this event which will take place in October: > there will be two categories only - one for adults, one for children > entries can be either landscape or “ detailed “ > entries are to be submitted in Jpeg format with maximum resolution of 1920 X1050 pixels. Kayla will investigate setting up a “ drive folder “ to facilitate entries and sharing. This will be done in such a way that persons cannot edit the photos and so judges will not be able to see the names of the entrants > committee will reserve the right to post the photographs but all submissions will be acknowledged > winners will be announced via social media Page 92 SWNAMAC - 4 - May 20, 2025 > it was suggested that the mayor be approached to be a judge and perhaps also someone from the VAC Additional details will be provided at our June meeting Item - Fall Cleanup - date and details to be determined Item - Fall bird box cleanout - details to be determined ( if necessary) 7. Other Business Item -Ken advised that the “ fencing “ installed by the Region at the top of the grade just east of the Memorial Forest will be removed by his staff Item - Ken advised that the seeding of the cleared area just above the entrance to the waterfront trail has been completed and will not interfere with our planting project on the 31st Item -New Trailhead Signs - Ken advised that the first of these has been installed at the entrance to the path adjacent to the Toronto Street parking lot. Brian has the key and has placed one of our wildflower posters there. Item -Support Letter to OPG - Tom has completed, circulated, revised and submitted this letter. Thank you Tom. Item -By-Law Enforcement - Tom noted that enforcement has been more noticeable this year but that timing re eg fiddlehead removal was “ off “ this year due to weather considerations. Still, it was agreed that we are seeing more support from enforcement personnel. Round Table - Carmen - reported that there were a number of small trees planted several years ago on the Cobbledick side that still have the plastic rodent guards on them. These now need to be removed. He and Brian will coordinate a time to do so. Meg - beach walks continue with her children. Lots of fishing line being found .Large numbers of alewives washing up on shore. Tom and Brian advised that this happens with weather considerations - eg water temperature changes - and is not uncommon. Tom - spring ephemerals are now out, as is garlic mustard! The heaviest concentration of the latter is around the Toronto Street parking lot. Kate - noted that there appears to be a blockage along the creek tributary near the south bridge. Ken advised that this is due to beaver activity and will warrant some monitoring but no action is needed at this time. Page 93 SWNAMAC - 5 - May 20, 2025 8. Date Of Next Meeting The next meeting of the Committee is scheduled to be held on June 17th, 2025, commencing at 7:00 p.m. Location TBD. 8. Adjournment Moved by Carmen Aiello, seconded by Brian Reid That the meeting adjourn at 8:20 p.m. Carried Page 94 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 23, 2025 Report Number: FSD-024-25 Authored By: Trevor Pinn 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: Updates to User Fee By-law Recommendations: 1. That Reports FSD-019-25 and FSD-024-25, and any related delegations or communication items, be received; 2. That the By-law attached to Report FSD-024-25, as Attachment 1, be approved; and 3. That all interested parties listed in Report FSD-024-25, be advised of Council’s decision. Page 95 Municipality of Clarington Page 2 Report FSD-024-25 Report Overview At the General Government Committee meeting on May 5 2025, staff brought the 2025 User Fee By-law Update (FSD-019-25) forward for review and approval. This year, after discussing with other Senior Leadership members, the Treasurer decided to remove HST from the schedules as taxes are mandated by the Provincial and Federal governments and the Municipality has no control over how, or when they could change. To provide clarity, a decision was made to modify the by-law such that the HST column would be replaced with a notation as to whether fees are HST applicable, and the totals now include rather than exclude, tax. After working closely with departments, other changes were identified which are outlined below. 1. General 1.1 Patio permit fees have been added as they were not previously in the By-law. 1.2 In some cases, HST was not being consistently applied to similar fees across the organization. Finance and Technology staff have completed a comprehensive review to correct this. 2. Legislative Services Municipal Law Enforcement 2.1 It was discovered that some fees had HST incorrectly removed and then reapplied, resulting in less revenue being recorded. This issue has been corrected. 2.2 Temporary Mobile Signs and Clean and Clear fees have been added to Schedule B. 2.3 The Fire Inspection fee in the Fireworks By-law table within Schedule B has been updated to $87.54, which coincides with the inspection fee in Schedule D, Emergency and Fire Services. 3. Financial Considerations 3.1 Corrections to the User Fee Schedule(s) will ensure that accurate revenue is recorded. 4. Strategic Plan Not Applicable Page 96 Municipality of Clarington Page 3 Report FSD-024-25 5. Climate Change Not Applicable. 6. Concurrence Not Applicable. 7. Conclusion It is respectfully recommended that Council approve the updated User Fee By-law as attached Staff Contact: Trevor Pinn, CPA, CA, Deputy CAO/Treasurer, 905-623-3379 x2602 or tpinn@clarington.net. Attachments: Attachment 1 – Draft User Fee By-law Interested Parties: There are no interested parties to be notified of Council's decision. Page 97 Attachment 1 to Report FSD-019-25 THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON BY-LAW NO. 2025-xxx Being a by-law to require the payment of fees for services. Whereas Subsection 69(1) of the Planning Act, R.S.O. 1990, c.P.12, as amended, provides that by-laws may be passed by the council of a municipality to establish a tariff of fees for the processing of applications made in respect of planning matters; And whereas Subsection 391(1) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, authorizes a municipality to impose fees or charges for services or activities provided or done by or on behalf of it; And whereas Council passed a resolution arising out of Report FSD-019-25; Now therefore the Council of the Municipality of Clarington enacts as follows: 1. That commencing July 1, 2025, the fees for services provided by the Municipality shall be set out in the following Schedules to this By-law: a. Schedule “A” – General Fees b. Schedule “B” – Legislative Services Fees c. Schedule “C” – Financial Services Fees d. Schedule “D” – Emergency and Fire Services Fees e. Schedule “E” – Planning and Infrastructure Services Fees f. Schedule “F” – Community Services g. Schedule “G” – Public Works Fees h. Schedule “H” – Cemetery Services Fees 2. That the Deputy CAO/Treasurer is authorized to adjust the above schedules, without amendment to this By-law, effective annually on January 1 of each year, by an amount not exceeding the July over July, Ontario All-Items Consumer Price Index (CPI) or $5, whichever is higher. Page 98 Attachment 1 to Report FSD-019-25 3. Notwithstanding Section 1, the Deputy CAO/Treasurer, or designate, is authorized to waive service fees for customer service, community events, or internal purposes. 4. That the Deputy CAO/Treasurer, or designate, be authorized to approve interim service fees to be ratified by Council within 12 months of approval . 5. Harmonized Sales Tax (HST) is subject to applicability under prevailing legislation. Consequently, the application of HST may vary from what is indicated in this schedule. The Municipality reserves the right to adjust the HST charges in accordance with any changes in legislation without prior notice. 6. That By-law 2024-022 and any amendments thereto, be repealed. 7. That this by-law shall be effective on July 1, 2025. Passed in Open Council this ____ day of June, 2025. _____________________________________ Adrian Foster, Mayor _____________________________________ June Gallagher, Municipal Clerk Page 99 Attachment 1 to Report FSD-019-25 By-law 2025-xxx Schedule “A” General Fees Fee Schedule Effective July 1, 2025 Fees include HST where applicable. Service Fee HST Included/Exempt Unit Photocopies $0.78 Included Per page 3.59 Included Minimum Printing – Letter (8 ½" x 11”) 0.20 Included Per side black and white 0.40 Included Per side colour Printing – Legal (8 ½” x 14”) 0.20 Included Per side black and white 0.40 Included Per side colour Printing – Ledger/Tabloid (11” x 17”) 0.25 Included Per side black and white 1.00 Included Per side colour Commissioner of Oaths 29.38 Included Covers up to three documents for commissioning in a single visit 5.65 Included For each subsequent document for commissioning in a single visit Commissioner of Oaths(for Ontario “Change of Name” forms currently referred to as Form 11155E and Form 1156E) 0.00 Not applicable Page 100 Attachment 1 to Report FSD-019-25 Electric Vehicle Charging Stations (See note) Fee HST Included/Exempt Unit Daytime electric vehicle station use under three (3) hours $1.74 Included Per hour Daytime electric vehicle station use after three (3) + 30 minute grace period 4.64 Included Per hour Nighttime electric vehicle station use 1.74 Included Per hour Reservation no-show 3.48 Included Flat fee Patio Permit Fee HST Included/Exempt Unit Application Fee $1,725.00 Exempt Per application Note: 1. For daytime use (7:30am to 5:00pm Monday to Sunday), the user is expected to move their vehicle from the charge station parking spot after three (3) hours. A grace period of 30 minutes will be permitted once their allotted time has elapsed before an additional fee is applied. 2. Where offered by the Electric Vehicle Charger Service Provider, Electric Vehicle Parking Spaces may be reserved via an online booking platform on a first come first served basis. If the User does not connect to the electric vehicle charging station within 10 minutes of the reserved time, the User will be charged a fee and lose their place in the queue. Page 101 Attachment 1 to Report FSD-019-25 By-law 2025-xxx Schedule “B” Legislative Services Fees Fee Schedule Effective July 1, 2025 Fees include HST where applicable. Service Fee HST Included/Exempt Unit Burial Permit $26.00 Exempt Civil Marriage Ceremony 316.40 Included Marriage Licenses 140.00 Exempt Civil Marriage Ceremony Witness – Provided by Clarington 28.25 Included Per witness Cost to File Appeal of Property Standards Order (50% to be refunded to Appellant following appearance before Appeal Committee. Failure to appear for the Appeal will result in forfeiture of entire fee amount) 113.00 Included Municipal Law Enforcement Investigation 50.00 Exempt Per investigation, 2023 onwards 100.00 Exempt Per investigation, 2022 and prior Completion of Municipal Information Form (for the purpose of obtaining a liquor sales licence from the Alcohol and Gaming Commission of Ontario (AGCO)) 56.50 Included Per Form Declaration of Municipally Significant Events (for the purpose of obtaining a Special Occasion Permit through the AGCO) 56.50 Included Per Form The following table is a summary of regulatory fees set by the Municipality and rules outlining the license, applicability and eligibility should be referred to the appropriate regulatory by-law: Page 102 Attachment 1 to Report FSD-019-25 Snow Clearing By-law (93-144) Fee HST Included/Exempt Unit Removal of Snow Actual cost Administrative Charge $56.50 Included Per removal Clean and Clear Bylaw (2019-047) Fee HST Included/Exempt Unit Expenses incurred to comply with the terms of an Order that the individual has failed to satisfy. Actual cost Administrative Charge $56.50 Included Per Service Property Standards By-law (2007- 070) Fee HST Included/Exempt Unit Expenses incurred to comply with the terms of an Order that the individual(s) has failed to satisfy. Actual cost Administrative Charge 25% of the actual cost Included Body Rub Parlour By-law (2003-127) Fee HST Included/Exempt Unit Application Owner’s Licence $1,200.00 Exempt Operator’s Licence 200.00 Exempt Attendant’s Licence 150.00 Exempt License Owner’s Licence 200.00 Exempt Operator’s Licence 100.00 Exempt Attendant’s Licence 50.00 Exempt Page 103 Attachment 1 to Report FSD-019-25 License Renewal Owner’s Licence 400.00 Exempt Operator’s Licence 250.00 Exempt Attendant’s Licence 100.00 Exempt Peddler’s License By-law (2005-206) Fee HST Included/Exempt Unit Stationary $300.00 Exempt Per year Mobile 300.00 Exempt Per year Assistant 100.00 Exempt Per year Auctioneers License By-law (2006- 116) Fee HST Included/Exempt Unit Auctioneer Annual $75.00 Exempt Per licence Auctioneer Single Event 40.00 Exempt Per licence Adult Entertainment By-law (2007- 063) Fee HST Included/Exempt Unit Owner Licence $3,000.00 Exempt Per licence Operator Licence 1,000.00 Exempt Per licence Attendant Licence 250.00 Exempt Per licence Temporary Mobile Signs Fee HST Included/Exempt Unit Mobile Sign Operator's License (By- law 2009-124) $250.00 Exempt Per licence Temporary Mobile Sign Permit (By- law 2009-123) 135.00 Exempt Per licence Page 104 Attachment 1 to Report FSD-019-25 Site Alteration By-law (2024-017) Fee HST Included/Exempt Unit Expenses incurred to comply with the terms of an Order that the individual(s) has failed to satisfy. Actual cost Administration Charge 25% of the actual cost Included Minor Fill Operation Permit $250.00 Exempt Per permit Minor Fill Operation Permit Renewal 125.00 Exempt Per permit Small Fill Operation Permit 1,000.00 Exempt Per permit 2.00 Exempt Per cubic metre of fill Small Fill Operation Permit Renewal 500.00 Exempt Per permit 2.00 Exempt Per cubic metre of fill Large Fill Operation Permit 2,000.00 Exempt Per permit 2.00 Exempt Per cubic metre of fill Large Fill Operation Permit Renewal 1,000.00 Exempt Per permit 2.00 Exempt Per cubic metre of Fill Exotic Animal By-law (2012-045) Fee HST Included/Exempt Unit Permit Application $50.00 Exempt Impound 50.00 Exempt Daily Care 15.00 Included Per day Third-party Daily Care Actual cost Note Page 105 Attachment 1 to Report FSD-019-25 Note: Where a Prohibited Animal is impounded and a third-party is contracted to care for the Animal, the third-party care fee shall be charged for every day or part of a day the Animal is cared for by the third-party. Responsible Pet Owners By-law (2013-024) Adoptions Fee HST Included/Exempt Unit Adoption – dogs (all dogs are microchipped and sterilized prior to adoption) $400.00 Included Adoption – puppies (<6 months) *$100 voucher rebate with proof of sterilization 500.00 Included Adoption – cats (all cats are microchipped and sterilized prior to adoption) 155.00 Included Adoption – kittens (<6 months) *$75 voucher rebate with proof of sterilization 155.00 Included Adoption – Small Animals Rabbits 45.00 Included Guinea Pigs and other small mammals 25.00 Included Page 106 Attachment 1 to Report FSD-019-25 Responsible Pet Owners By-law (2013-024) Licenses Fee HST Included/Exempt Unit Dog or cat – microchipped & spayed or neutered $18.00 Exempt Dog or cat – spayed or neutered no microchip 28.00 Exempt Dog – unaltered 45.00 Exempt Cat – unaltered 45.00 Exempt Dog or cat – Agricultural rate (Note 1) 100.00 Exempt Annual Note 1: Rate is offered where there are more than three dogs or three cats and where owner provides proof current rabies vaccination for each, and proof of zoning. Responsible Pet Owners By-law (2013-024) Impounding Wearing License or Microchip Fee HST Included/Exempt Unit First occurrence Free Picked up within 24 hours $54.00 Exempt Otherwise Second or subsequent occurrence 80.00 Exempt Daily care fee (Note 2) 17.50 Included Per day Note 2: Every dog impounded is subject to an additional charge for every day or part of a day after the day the pet is brought into impoundment. Responsible Pet Owners By-law (2013-024) Impounding Not Wearing License or Not Microchipped Fee HST Included/Exempt Unit First occurrence $54.00 Exempt Second or subsequent occurrence 80.00 Exempt Page 107 Attachment 1 to Report FSD-019-25 Responsible Pet Owners By-law (2013-024) Impounding Not Wearing License or Not Microchipped Fee HST Included/Exempt Unit Daily care fee (Note 2) 17.50 Included Per day Not licensed (Note 3) See license schedule Note 2: Every dog impounded is subject to an additional charge for every day or part of a day after the day the pet is brought into impoundment. Note 3: In addition to the fees detailed above, every Owner of a dog not licensed for the current year who is a resident of the Municipality is also required to pay the licence fee in addition to the impoundment fees. Responsible Pet Owners By-law (2013-024) Surrenders Fee HST Included/Exempt Unit Transfer of ownership of a cat or dog or litter, brought into the Animal Shelter $65.00 Included Transfer of ownership of a cat or dog, picked up by the Animal Services Officers, during normal working hours (excluding Sunday and Holidays) 75.00 Included Transfer of ownership of a cat or dog, picked up by the Animal Services Officer, outside of regular business hours. 100.00 Included Responsible Pet Owners By-law (2013-024) Trap Rental Fees Fee HST Included/Exempt Unit Deposit – Fully refundable upon return of trap $50.00 Exempt Page 108 Attachment 1 to Report FSD-019-25 Responsible Pet Owners By-law (2013-024) Trap Rental Fees Fee HST Included/Exempt Unit Daily rental 5.00 Included Per day Responsible Pet Owners By-law (2013-024) Permit to Keep More Dogs than Prescribed Limit Fee HST Included/Exempt Unit Initial Application Fee $80.00 Exempt Annual Renewal 50.00 Exempt Responsible Pet Owners By-law (2013-024) Other Agency Boarding Fee HST Included/Exempt Unit Intake exam – first day board $67.80 Included First day Daily Boarding Fee (includes food, cage space, care, daily monitoring, etc.) Dog 33.90 Included Per animal, per day Cat 28.25 Included Per animal, per day Aggressive, dangerous, quarantine or medical isolation animals 75.00 to 100.00 Included Per animal, per day Nursing mom and litter (kittens or pups <4 weeks) (Fee determined based on size of litter and attention required) 35.00 to 100.00 Included Per litter, per day Small Animals 33.90 Included Per animal, per day Page 109 Attachment 1 to Report FSD-019-25 Responsible Pet Owners By-law (2013-024) Other Agency Boarding Fee HST Included/Exempt Unit Veterinary intervention Actual costs Included Total bill per animal Daily medication administration 16.95 Included Per animal Grooming (if necessary) Actual costs Included Total bill per animal Other Services Cold Storage 25.00 to 40.00 Included Billed by month based on size Kennel By-law (2013-025) Fee HST Included/Exempt Unit Initial Application Fee $200.00 Exempt Annual Renewal 150.00 Exempt Special Events on Private-Property By-law (2014-020) Fee HST Included/Exempt Unit Application Review Fee $500.00 Exempt Traffic and Parking By-law (2014- 059) Fee HST Included/Exempt Unit Parking Meter Zones on Highways (per schedule 5 of By- law) $1.00 Included Per hour Parking Meter Zones on Municipal Property (per schedule 6 of By-law) 5.00 Included Maximum Municipal Parking Permit Until 8:00am the next day 0.00 Included Page 110 Attachment 1 to Report FSD-019-25 Traffic and Parking By-law (2014- 059) Fee HST Included/Exempt Unit 7 days 11.30 Included 14 days 22.60 Included 21 days 33.90 Included 28 days 39.55 Included 56 days 79.10 Included 84 days 118.65 Included Refreshment Vehicle By-law (2015-016) Fee HST Included/Exempt Unit Stationary Refreshment Vehicle Annual Licence $205.00 Exempt First Vehicle 105.00 Exempt Per additional vehicle Licensed Stationary Refreshment Vehicle Temporary Relocation Fee 0.00 Exempt Up to 10 times per licensing period 55.00 Exempt Each additional time per licensing period Mobile Refreshment Vehicle Annual Licence 205.00 Exempt First vehicle 105.00 Exempt Per additional vehicle Mobile Refreshment Vehicle Temporary Relocation Fee 0.00 Exempt Refreshment Cart Annual Licence 205.00 Exempt Unlimited number of carts Participation in a Special Event Currently licensed in Clarington 0.00 Exempt Per vehicle Page 111 Attachment 1 to Report FSD-019-25 Refreshment Vehicle By-law (2015-016) Fee HST Included/Exempt Unit Currently licensed in Durham 30.00 Exempt Per vehicle Currently licensed in another jurisdiction in Ontario 55.00 Exempt Per vehicle If not Currently licensed in any jurisdiction 205.00 Exempt First Vehicle 105.00 Exempt Each additional vehicle Fireworks By-law (2015-047) Fee HST Included/Exempt Unit Class A (Permit to Discharge Consumer Fireworks) (Note 1) $50.00 Exempt Class B (Permit to Discharge Display Fireworks or Special Effect Pyrotechnics 75.00 Exempt Class C (Permit to Sell from a Mobile Sales Location) 100.00 Exempt Class D (Permit to Sell from a Temporary Sales Location) 50.00 Exempt Fire Inspection Fee for all Permits other than a Class Permit. 87.54 Included Note 1: The fee for a Class A Permit is waived for cultural or religious holidays. Vehicle-For-Hire By-law (2019-069) Fee HST Included/Exempt Unit Taxicab/Limousine Broker Licence $1,500.00 Exempt TNV Broker Licence 25,000.00 Exempt Replacement Plate 10.00 Included Broker Information Update (during term of licence) 25.00 Included Page 112 Attachment 1 to Report FSD-019-25 By-law 2025-xxx Schedule “C” Financial Services Fees Fee Schedule Effective July 1, 2025 Fees include HST where applicable. Taxation Services Fee HST Included/Exempt Unit Tax Certificate $70.00 Exempt Per roll Tax Certificate – Rush 80.00 Exempt Per roll Tax Receipts/Letters 10.00 Exempt Per notice Reprint of any previously issued tax correspondence 10.00 Exempt Per notice New tax account set-up fee 50.00 Exempt Per roll Research/archival fee (one hour minimum) 30.00 Exempt Per hour Post dated cheque removal fee or date change 30.00 Exempt Per roll Mortgage company information 15.00 Exempt Per roll Addition to tax roll (e.g., Region of Durham water/sewer lien, POA arrears, development charges etc.) 40.00 Exempt Per roll Dishonoured payments (pre- authorized payments/ cheques) 40.00 Exempt Per transaction 5.00 Exempt Each additional roll Ownership change 35.00 Exempt Per roll Statement of Account 10.00 Exempt Per roll Arrears notice 5.00 Exempt Per roll Legal Fees/Title Searches 100.00 Exempt Per roll Farm Debt Notice Fee 40.00 Exempt Per notice Process a refund/transfer between accounts/ updates to PAP withdrawals 40.00 Exempt Per transaction 5.00 Exempt Each additional roll Page 113 Attachment 1 to Report FSD-019-25 Taxation Services Fee HST Included/Exempt Unit Tax sale registration recovery service fee Recovery of actual cost Exempt Page 114 Attachment 1 to Report FSD-019-25 By-law 2025-xxx Schedule “D” Emergency and Fire Fees Fee Schedule Effective July 1, 2025 Fees include HST where applicable. Information / Document Fee HST Included/Exempt Unit Copy of Emergency Response Report, Fire Loss Report – Within past two (2) years $175.08 Included Copy of Emergency Response Report, Fire Loss Report – Over past two (2) years (Archival) 262.62 Included File Search for buildings up to four (4) units. 175.08 Included Up to first four (4) units 28.25 Included Per additional unit Permits Fee HST Included/Exempt Unit Schedule “A” Open Air Fire Permit – Residential (12 months) $81.00 Exempt Schedule “A” Open Air Fire Permit – Residential (30 day) 40.50 Exempt Schedule “B” Agreement for Controlled Burn Permit – farm No charge Fireworks – Class B (permit to Discharge Display Fireworks or Special Effect Pyrotechnics) 232.41 Exempt Fireworks – Class C (permit to Sell from a Mobile Sales Location) 116.55 Exempt Fireworks – Class D (permit to Sell from a Temporary Sales Location) 116.55 Exempt Open Aire Fire/Explosion Permit – Special Effects/Movie/Theatrical/Music 232.41 Exempt Page 115 Attachment 1 to Report FSD-019-25 Request Fee HST Included/Exempt Unit Inspection of all buildings and occupancy $262.62 Included Up to 600m2 262.62 Included Each additional 600m2 or part thereof Propane Plan review Existing plan up to 5,000 USWG 350.16 Included Existing Plan, greater than 5,000 USWG 525.25 Included New/Modified Plan, up to 5,000 USWG 875.41 Included New/Modified plan greater than 5,000 USWG 2,626.23 Included Retention of third-party engineering or other firm Actual cost Single Family Residential Inspection No charge Refreshment Vehicle Inspection 87.54 Included Public Education and Training Fee HST Included/Exempt Unit Fire Safety Presentations and Lectures No charge Fire Drill No charge Page 116 Attachment 1 to Report FSD-019-25 Public Education and Training Fee HST Included/Exempt Unit Fire Extinguisher Training No charge Extinguishers to be provided by requestor Emergency Services Fee HST Included/Exempt Unit Standby requests Current MTO Rate Per vehicle for the first hour or part thereof Motor Vehicle Collisions on 400 Series Highways, Highway 35/115, Highway 35, Highway 115 Current MTO Rate Per vehicle for the first hour or part thereof Motor Vehicle Collisions on Municipal Roadways (both Municipal and Regional Roads) – Non-Clarington Resident at fault Current MTO Rate plus Authorized Requestor Information Service fee Per vehicle for the first hour or part thereof, and for each additional one-half hour or part thereof Response to a natural gas incident Current MTO Rate plus any costs incurred to clean up or mitigate the hazard Per vehicle for the first hour, and every one- half hour thereafter Administration Fee $56.50 Included Page 117 Attachment 1 to Report FSD-019-25 Emergency Services Fee HST Included/Exempt Unit Response to a dangerous goods, or hazardous materials incident Current MTO Rate plus any costs incurred to clean up or mitigate the hazard Per vehicle for the first hour, and for every on-half hour or part thereof thereafter Additional expenses to retain a private contractor or rent equipment on fire apparatus in order to suppress a fire, preserve property, prevent fire spread, remove materials creating a hazard, secure a property for investigation, determine fire cause, conduct a fire watch, or otherwise eliminate an emergency or hazard Cost recovery at actual costs Preventable Fires and Alarm Services Fee HST Included/Exempt Unit Response to unapproved open-air burning (after one warning per 12- month period) Current MTO Rate Per vehicle, minimum one (1) hour, and every one- half hour thereafter Responses to fires on or beside rail lines caused by railway company Cost recovery at actual costs Response to malicious and nuisance alarms (following two occurrences in a 12-month period) Current MTO Rate Per vehicle, minimum one (1) hour, and Page 118 Attachment 1 to Report FSD-019-25 Preventable Fires and Alarm Services Fee HST Included/Exempt Unit every one- half hour thereafter Page 119 Attachment 1 to Report FSD-019-25 By-law 2025-xxx Schedule “E” Planning and Infrastructure Services Fees Fee Schedule Effective July 1, 2025 Fees include HST where applicable. For Building Permit Fees, please refer to the Building By-law. Official Plan Amendment (Note 9) Fee HST Included/Exempt Unit Minor Application $18,440.00 Exempt Major Application (Note 1) 27,030.00 Exempt Aggregate Pit or Quarry 40,810.00 Exempt Regional Official Plan Amendment Review 3,320.00 Exempt Neighbourhood Design Plan Amendment 6,150.00 Exempt Zoning By-law Amendment (Note 9) Fee HST Included/Exempt Unit Minor $9,270.00 Exempt Major (Note 2) 13,890.00 Exempt Removal of “(H)” Holding Symbol 3,200.00 Exempt Extension of a temporary use 2,720.00 Exempt Combined Official Plan and Zoning By-law Amendments (Note 3) Fee HST Included/Exempt Unit Associated with a Minor OPA $25,385.00 Exempt Associated with a Major OPA 33,975.00 Exempt Draft Plan of Subdivision (Note 9) Fee HST Included/Exempt Unit Residential $19,670.00 Exempt Base amount Page 120 Attachment 1 to Report FSD-019-25 Draft Plan of Subdivision (Note 9) Fee HST Included/Exempt Unit 310.00 Exempt Per unit 520.00 Exempt Per development block subject to site plan Non-Residential 8,140.00 Exempt Preparation of Subdivision Agreement (Note 5) 5,548.30 Included Preparation of Subdivision Agreement Amendment (Note 5) 1,389.90 Included Recirculation Fee (Note 11) 50% of the base fee Red Line Revisions to Draft Approval Plan of Subdivision (Note 9) Fee HST Included/Exempt Unit All revisions $10,860.00 Exempt Base amount 310.00 Exempt Per unit 520.00 Exempt Per development block subject to site plan Major Revisions to Subdivision Applications Not Draft Approved (Note 9) Fee HST Included/Exempt Unit Where original application was filed prior to July 1, 2000 $17,190.00 Exempt Base amount Page 121 Attachment 1 to Report FSD-019-25 Major Revisions to Subdivision Applications Not Draft Approved (Note 9) Fee HST Included/Exempt Unit 310.00 Exempt Per unit 520.00 Exempt Per development block subject to site plan Where original application was filed between July 1, 2000 and December 31, 2006 8,610.00 Exempt Base amount 310.00 Exempt Per unit 520.00 Exempt Per development block subject to site plan Where original application was filed after December 31, 2006 8,610.00 Exempt Subdivision Clearance 3,130.00 Exempt Extension of Draft Plan Approval 3,130.00 Exempt Other Related Subdivision Applications (Note 9) Fee HST Included/Exempt Unit Part Lot Control Exemption Subsection 50(7) $1,230.00 Exempt Base amount 65.00 Exempt Per unit Deeming By-law Subsection 50(4) 1,230.00 Exempt Draft Plan of Condominium (Note 9) Fee HST Included/Exempt Unit Residential and Non-residential $8,960.00 Exempt Page 122 Attachment 1 to Report FSD-019-25 Draft Plan of Condominium (Note 9) Fee HST Included/Exempt Unit Application for Condominium Conversions 10,860.00 Exempt Preparation of Condominium Agreement (Note 5) 1,028.30 Included Condominium Clearance 2,470.00 Exempt Site Plan Approval / Amendment (Note 9) Fee HST Included/Exempt Unit Telecommunications Towers $9,830.00 Exempt Residential Use 7,390.00 Exempt Base 235.00 Exempt Per unit for first 100 units 155.00 Exempt Per unit after first 100 units Commercial Use 6,150.00 Exempt Base 3.00 Exempt Per m2 commercial gross floor area Mixed Use Building (Note 6) 5,540.00 Exempt Base 0.80 Exempt Per m2 commercial gross floor area 65.00 Exempt Per residential unit (max $20,500) Page 123 Attachment 1 to Report FSD-019-25 Site Plan Approval / Amendment (Note 9) Fee HST Included/Exempt Unit Industrial / Other Uses 3,700.00 Exempt Base 0.60 Exempt Per m2 gross floor area (max $10,250) Amendment – Residential Use 1,230.00 Exempt Base 55.00 Exempt Per unit (maximum $6,100) Amendment – Commercial Use 2,220.00 Exempt Base 3.00 Exempt Per m2 commercial gross floor area (maximum $16,400) Amendment – Mixed Use (Note 6) 2,610.00 Exempt Base 0.80 Exempt Per m2 commercial gross floor area 65.00 Exempt Per residential unit (maximum $16,400) Amendment – Industrial / Other Use 1,000.00 Exempt Base Page 124 Attachment 1 to Report FSD-019-25 Site Plan Approval / Amendment (Note 9) Fee HST Included/Exempt Unit 0.80 Exempt Per m2 gross floor area (maximum $6,500) Minor Site Plan (Note 7) 800.00 Exempt Sales Trailer / Model Home 2,470.00 Exempt Preparation of Section 41 Agreement Note 5) 836.20 Included Preparation of Section 41 Agreement Amendment (Note 5) 836.20 Included Landscape Inspection Fee For projects with greater than 2500 sq.m. of floor area, or 25 units or greater (0.5% of the landscape cost estimate with a minimum of $1,000) Recirculation Fee (Note 11) 50% of the base fee Extension of Site Plan Approval 50% of the original application fee Page 125 Attachment 1 to Report FSD-019-25 Committee of Adjustment (Note 9) Fee HST Included/Exempt Unit Request for Deferral by Applicant (Tabling Fee) $320.00 Exempt Recirculation Fee (per additional circulation) or Additional Committee of Adjustment Meeting 520.00 Exempt – Minor Variance (Notes 8 and 9) Fee HST Included/Exempt Unit Accessory Buildings and Structures $700.00 Exempt Residential Minor (single, semi- detached, townhouse or proposed lot) 910.00 Exempt Residential Major (all other residential) 1,480.00 Exempt Commercial 2,110.00 Exempt Other non-residential 910.00 Exempt Land Division (Note 9) Fee HST Included/Exempt Unit Application Fee $2,125.00 Exempt Preparation of Section 53 Agreement (Note 5) 836.20 Included Deed Stamping Fee 1,130.00 Included Pre-Consultation Fees Fee HST Included/Exempt Unit Pre-Consultation Meeting Request $1,055.00 Exempt Pre-Consultation – Minor (Note 10) 320.00 Exempt Page 126 Attachment 1 to Report FSD-019-25 Signs Fee HST Included/Exempt Unit Permanent Sign Permit $245.00 Exempt Temporary Sign Permit 135.00 Exempt Sign By-law Variance 860.00 Exempt Sign By-law Amendment 2,155.00 Exempt Additional Dwelling Unit Fee HST Included/Exempt Unit Application and Registration $255.00 Exempt Registration for Applications submitted prior to January 1, 2015 120.00 Exempt Rental Protection Act 1,590.00 Exempt Land Use Information and Compliance Letter Fee HST Included/Exempt Unit Zoning, Building, and all other property information $205.00 Exempt Subdivision and Site Plan (per agreement) 205.00 Exempt Environmental Review Letter 205.00 Exempt Per property Peer Review Fee HST Included/Exempt Unit Peer review (Applicant responsible for 100% Municipality's full costs of undertaking a Peer Review) Page 127 Attachment 1 to Report FSD-019-25 Comments on Applications under the Green Energy Act Fee HST Included/Exempt Unit microFIT applications (10 kW or less) $205.00 Exempt FIT applications up to 10 MW (solar energy) 575.00 Exempt FIT applications up to 10 MW (other than solar) 7,505.00 Exempt Other Fee HST Included/Exempt Unit Street Name Change Request $1,485.00 Exempt Base 55.00 Exempt Per Municipal Address Activation of a dormant application not requiring a public meeting Greater of 25% of initial application fee or $1,650 Application Requiring Additional Public Meeting or Open House 2,470.00 Exempt Additional fee for each subsequent public meeting Application Involving Review Under EPA and/or EAA Process (additional fee) 17,830.00 Exempt Preparation of Development / Servicing Agreement (note 5 and note 12) See Notes 5 and 12 Folding of drawings accompanying a submission (fee per sheet) 5.92 Included Per sheet Page 128 Attachment 1 to Report FSD-019-25 Real Property Transactions Fee HST Included/Exempt Unit Preparation of any agreements relating to real property transactions not otherwise specifically addressed in this Fee schedule; land transfers (e.g., right-of-ways, encroachments, leases and licensed, easements) the person requiring the agreement shall be required to pay fees and disbursements in accordance with notes 5 and 12 below. Development Engineering Fees Fee HST Included/Exempt Unit ROW Closure and Conveyance Application Fee $290.13 Included Per application ROW Closure and Conveyance Processing Fee 870.38 Included Per closure and conveyance processed Winter Maintenance Fee 5,751.20 Exempt Per km of road in the development Streetlighting Fee 128.38 Exempt Per light in subdivision Engineering Review Fee 1.25% of the Final Works Cost Estimate or $2,000, whichever is greater. Engineering Inspection Fee: Estimated Cost of Services Less than $500,000 $8,000 or 3.5% of the Estimated Page 129 Attachment 1 to Report FSD-019-25 Development Engineering Fees Fee HST Included/Exempt Unit Cost of Services, whichever is higher $500,000-$1,000,000 $17,500 or 3.0% of the Estimated Cost of Services, whichever is greater. $1,000,000-$2,000,000 $30,000 or 2.5% of the Estimated Cost of Services, whichever is greater. $2,000,000-$3,000,000 $50,000 or 2.25% of the Estimated Cost of Services, whichever is greater. $3,000,000 or greater $67,500 or 2.0% of the Estimated Cost of Services, whichever is greater. Chief Building Official Service Fee HST Included/Exempt Unit Master Plumbing License $105.99 Exempt Drain Contractor License 105.99 Exempt Page 130 Attachment 1 to Report FSD-019-25 Chief Building Official Service Fee HST Included/Exempt Unit Pool Enclosure Permit 77.03 Exempt Per application Note 1 The following are criteria for determining what constitutes a Major Official Plan Amendment application:  New golf courses or expansion to existing golf courses;  New waste facility or expansion to existing waste facility;  Commercial Development greater than 2,500 m2;  Deletion or addition of arterial or collector road; and/or  Any application that due to the broader policy implications for the Municipality would require the need to review or manage studies, or any application deemed to be a major by the Deputy CAO of Planning and Infrastructure Services.  Associated with a Regional Official Plan Amendment Note 2 The following are criteria for determining what constitutes a major Zoning By-law Amendment application:  Associated with an Official Plan Amendment;  Associated with an application for proposed Plan of Subdivision;  Application involving multiple properties, except for commercial and industrial related applications; and/or  Any application that requires the review of technical support documents or studies (e.g., environmental analyses, transportation). Note 3 Where Official Plan and Zoning By-law Amendments are submitted together a reduction of 50% of the Major Zoning By-law Amendment Fee shall apply. Note 4 The following are criteria for determining what constitutes a minor application for red- line revisions to Draft Approval:  Does not require circulation to outside agencies. Note 5 Agreement preparation fee does not include the cost of registering the agreement and all related documents (e.g., Transfers, Postponements, or Page 131 Attachment 1 to Report FSD-019-25 inhibiting orders) in the Land Registry office. The cost of such registrations is as follows:  Initial registration $250 plus HST, plus disbursements.  All subsequent registrations $125 plus HST, plus disbursements. Applicants must provide the Municipality (Legal Services) with all such costs prior to registration. Note 6 The fee for a Mixed-Use Building will apply when residential units are proposed and a minimum of 50% of the ground floor of a building is for non-residential purposes. Note 7 The following are criteria for determining what constitutes a Minor Site Plan application:  A dog kennel and similarly scaled uses; and/or  A minor alteration to an existing site plan to revise parking, add a patio, add a storage building, revise signage, add or delete portables, etc. Note 8 Minor Variance applications for the construction or placement of an accessibility device to provide access to a single-detached/link or townhouse dwelling is exempt from the fee. An “accessibility device” is defined as a device including a ramp that aids persons with physical disabilities in gaining access to a dwelling unit. Note 9 Fees for all Planning applications submitted by a registered charitable organization or for a registered non-profit housing organization will be reduced by 50%. Note 10 The following are criteria for determining what constitutes a Minor Pre-consultation:  Associated with a Land Division Application;  Applications associated with a single detached dwelling; and/or  Applications associated with an agricultural use. Note 11 Recirculation fees will be required on the 4th resubmission of application materials that require circulation to internal departments and/or external agencies. Note 12 Page 132 Attachment 1 to Report FSD-019-25 For preparation of any development/servicing agreement other than a subdivision agreement, Section 41 agreement or a Section 53 agreement, the applicant is required to reimburse the Municipality for its legal costs. If the legal work is undertaken by the Municipal Solicitor, it will be charged at the rate of $180/hour. If the legal work is undertaken by other legal counsel, it will be charged at the legal counsel’s hourly rate. The minimum fee for any such agreement shall be $475 plus HST. Page 133 Attachment 1 to Report FSD-019-25 By-law 2025-xxx Schedule “F” Community Services Fees Fee Schedule Effective July 1, 2025 Fees include HST where applicable. Aquatics Fee HST Included/Exempt Unit Category A $20.53 Exempt Per hour Category B 14.45 Exempt Per hour Category C 62.47 Exempt Per hour Category D 39.65 Exempt Per hour Bronze Cross 7.92 Included Per hour Bronze Medallion and Emergency First Aid 8.11 Included Per hour Bronze Star 10.31 Included Per hour Lifesaving Society Instructor 3.23 Included Per hour National Lifeguard Full Course 6.18 Included Per hour Advanced Leadership Instructor 7.64 Included Per hour National Lifeguard Recertification 9.96 Included Per hour Standard First Aid and CPR C 5.51 Included Per hour Swim Instructor 5.58 Included Per hour Exam Cost Actual Per exam Material Cost Actual Per exam Swim / Skate/Walk Adult 5.03 Included Per visit 3 and Under 0.00 Per visit Senior 3.96 Included Per visit Youth 3.50 Exempt Per visit Page 134 Attachment 1 to Report FSD-019-25 Aquatics Fee HST Included/Exempt Unit Group 12.51 Included Per visit Membership 248.98 Included Per year Swim and Skate Sponsorship Fee Sponsored Public Swim or Open Leisure Skate (Any Location) 678.00 Included Per event Camps Fee HST Included/Exempt Unit Category A $5.50 Exempt Per hour Category B 5.84 Exempt Per hour Category C 7.41 Exempt Per hour Category D 7.53 Exempt Per hour Extended Care 3.25 Exempt Per hour Community Development Fee HST Included/Exempt Unit Admissions and ticketing Set by event Based on services and on a cost recovery basis Advertising Fees Fee HST Included/Exempt Unit Rink Boards Category A - Garnet B. Rickard Recreation Complex – Pad A $1,695.00 Included 1 year Category B - Garnet B. Rickard Recreation Complex 1,356.00 Included 1 year Page 135 Attachment 1 to Report FSD-019-25 Advertising Fees Fee HST Included/Exempt Unit – Pad B, South Courtice Arena – Pad A or B, Darlington Sports Centre Lobby Posters Category A - Garnet B. Rickard Recreation Complex, South Courtice Arena 1,130.00 Included 1 year Category B - Courtice Community Complex, Diane Hamre Recreation Complex 904.00 Included 1 year Category C - Darlington Sports Complex 565.00 Included 1 year Facilities Fee HST Included/Exempt Unit Category A Resident $120.96 Included Per hour Parking lot / Civic Square 730.57 Included Per day Category B Resident 105.19 Included Per hour Parking lot / Civic Square 365.28 Included Per day Category C Resident 89.82 Included Per hour Parking lot / Civic Square 182.29 Included Per hour Category D Resident 65.87 Included Per hour Parking lot / Civic Square - Community Group 11.61 Included Per hour Category E Resident 48.21 Included Per hour Category F Page 136 Attachment 1 to Report FSD-019-25 Facilities Fee HST Included/Exempt Unit Resident 33.90 Included Per hour Event Full Hall 1,160.51 Included Per day Dry Pad 1,537.68 Included Per day Full Facility with Dry Floor 3,945.73 Included Per day Full Facility with Ice 6,382.81 Included Per day Licensed event 11.61 Included Per hour Drapery Rental Resident 95.81 Included Per event Community Group / Not-For-Profit 0.00 Kitchen Resident 146.11 Included Per day Community Group / Not-For-Profit 0.00 Indoor Stage Setup Resident 59.88 Included Per event Community Group / Not-For-Profit 0.00 Dry Floor 109.20 Included Per hour Ice 5 Skater 101.80 Included Per hour Ice Discount 153.89 Included Per hour Ice Non-PrimeResident 210.60 Included Per hour Ice Prime Time - Resident 277.99 Included Per hour Lacrosse Bowl - Resident 32.08 Included Per hour Quarter Field Indoor Turf Prime - Resident 203.40 Included Per hour Quarter Field Indoor Turf Non- Prime - Resident 154.08 Included Per hour Quarter Field Indoor Turf Prime Off-Season - Resident 56.50 Included Per hour Page 137 Attachment 1 to Report FSD-019-25 Facilities Fee HST Included/Exempt Unit Quarter Field Indoor Turf Non- Prime Off-Season - Resident 45.54 Included Per hour Full Field Indoor Turf – Tournament 565.00 Included Per hour Gymnasium Category A 96.34 Included Per Hour Category B 68.47 Included Per hour Category C 49.10 Included Per hour Category D 28.75 Included Per hour Pool Main - Resident 191.39 Included Per hour Pool Additional Staff 29.43 Included Per hour Pool Swim Club/School Board Youth 72.59 Exempt Per hour Adult 99.00 Included Per hour Whirlpool add on 33.90 Included Per hour Squash Club Court Rentals 770.25 Included Per month Internal Bookings / Community Group 0.00 Per event Picnic Shelter/Gazebo 11.30 Included Per hour Fields Fee HST Included/Exempt Unit Major Field - Lit Adult $66.61 Included Per hour Commercial 79.94 Included Per hour Youth 34.96 Exempt Per hour Major Field - Unlit Adult 33.30 Included Per hour Page 138 Attachment 1 to Report FSD-019-25 Fields Fee HST Included/Exempt Unit Commercial 39.97 Included Per hour Youth 5.12 Exempt Per hour Minor Field Adult 18.50 Included Per hour Commercial 22.19 Included Per hour Youth 4.15 Exempt Per hour Tournaments Baseball Tournament 251.90 Included Per day Tournament lighting 46.47 Included Per hour Batting Cages 0.00 Per hour Artificial Turf Field – Lit Adult 116.05 Included Per hour Commercial 139.26 Included 15.60 Youth 86.48 Exempt Per hour Artificial Turf Field – Unlit Adult 79.41 Included Per hour Commercial 95.28 Included Per hour Youth 59.46 Exempt Per hour Special Event Commercial 90.35 Included Per hour Resident 44.96 Included Per hour Stage Rental Set Up 2,260.00 Included Per rental Inspection 1,695.00 Included Per rental Staffing Varies by rental, based on required staffing and a Per rental Page 139 Attachment 1 to Report FSD-019-25 Fields Fee HST Included/Exempt Unit cost- recovery model. Other (Applicable to Community Not for Profit Events that have an approved Special Events application for an event on Municipal Property) Garbage Bins (Delivery) 56.33 Included Per 5 units, per event Picnic Tables (Delivery) 169.00 Included Per 5 units, per event Fitness Fee HST Included/Exempt Unit Category A $7.49 Included Per hour Category B 10.87 Included Per hour Assessment – Body Scan 15.36 Included Per service Assessment – First Steps 82.64 Included Per service Dryland Training (max 30 players) 163.08 Included Per hour High School Visits (max 30 students) 98.52 Included Per hour Workshops 15.38 Included Per hour Personal Training Per Hour 60.41 Included Per hour 5 Hours 57.39 Included Per hour 10 Hours 51.34 Included Per hour Semi-Private 45.46 Included Per hour Semi-Private 5 hours 43.18 Included Per hour Small Groups 17.41 Included Per hour Fitness Centre 491.03 Included Per year Fitness Centre Plus 691.14 Included Per year Group Fitness 437.98 Included Per year Page 140 Attachment 1 to Report FSD-019-25 Fitness Fee HST Included/Exempt Unit Locker Rental 95.81 Included Per year Fitness 12.52 Included Per visit Group Fitness 10.87 Included Per visit Recreation Fee HST Included/Exempt Unit Category A Adult $5.22 Included Per hour Youth 4.42 Exempt Per hour Category B Adult 6.27 Included Per hour Youth 6.99 Exempt Per hour Category C Adult 8.46 Included Per hour Youth 8.49 Exempt Per hour Category D Adult 11.53 Included Per hour Youth 11.01 Exempt Per hour Category E Adult 14.59 Included Per hour Youth 17.97 Exempt Per hour Tournament 4.60 Included Per hour Trade Booth Commercial 65.35 Included Per event Community Group 0.00 Per event Luncheon 12.17 Included Per visit Special event with meal and entertainment 24.36 Included Per visit Page 141 Attachment 1 to Report FSD-019-25 Recreation Fee HST Included/Exempt Unit Special event with refreshment 16.59 Included Per visit General Drop-in Adult 4.45 Included Per visit Senior 2.23 Included Per visit Youth 1.97 Exempt Per visit Sports Drop-in Adult 6.15 Included Per visit Senior 3.07 Included Per visit Youth 2.72 Exempt Per visit Sports Drop-in Specialty Adult 8.12 Included Per visit Senior 5.51 Included Per visit Youth 4.88 Exempt Per visit Daytime Skating Drop-in 3 and Under 0.00 Per visit Adult 4.55 Included Per visit Senior 2.94 Included Per visit Youth 2.60 Exempt Per visit Administration Fee HST Included/Exempt Unit Aquatic Leadership Discount 20% Remote Programming Incentive Discount 20% Non-Resident Surcharge 10% Activity registration Memberships Page 142 Attachment 1 to Report FSD-019-25 Administration Fee HST Included/Exempt Unit Facility rentals Age Based Discount – Senior 50% Activity registration Memberships Age Based Discount - Youth 50% Memberships Employee Part-time Discount 50% Memberships Family/Group Discount 20% Memberships Inclusion Membership Discount – Adult 50% Memberships Inclusion Membership Discount – Senior 20% Memberships Inclusion Membership Discount – Youth 20% Memberships Student Discount 25% Memberships Community Group / Not for Profit Discount (not already identified) 20% Facility rentals Commercial Business Surcharge (not already identified) 20% Facility rentals Multi-pack Discount (not already identified) 10% Pay As You Go (drop-in programming) Facility Cancellation Surcharge – Spot rentals with notice 10% Per hour turnback Facility Cancellation Surcharge – Spot rentals without notice 50% Per hour turnback Statutory Holiday Rental Surcharge 105.64 Included Per hour Administrative Fee 11.30 Included Per transaction Replacement Access Card 5.65 Included Per card Note 1: Discounts do not apply where rates have already been discounted. Page 143 Attachment 1 to Report FSD-019-25 Note 2: A small number of groups offering youth development programs were previously charged the lowest available ice rental fee. When the current rate structure was introduced, these groups were placed on a phased-in plan to gradually move them to the Resident Rate, minimizing sudden increases. As of January 1, 2026, they will reach the Resident Rate. However, as for-profit businesses, the appropriate classification is the Commercial Rate (Resident Rate +20%). To complete the transition, staff recommend a continued phased approach: ~10% + CPI in 2027 and again in 2028. New for-profit groups will be charged the full Commercial Rate from the outset. Page 144 Attachment 1 to Report FSD-019-25 By-law 2025-xxx Schedule “G” Public Works Fees Fee Schedule Effective July 1, 2025 Fees include HST where applicable. Special Events on Municipal Highways By-law (2014-021) Fee HST Included/Exempt Unit Application Review Fee $500.00 Excluded Road Occupancy By-law (2014-022) Fee HST Included/Exempt Unit Municipal Resources required for the temporary closure or occupancy Actual costs of required resources Senior Snow Clearing Program Fee HST Included/Exempt Unit Senior snow clearing program $103.20 Included Per Season 105.99 Included Per Season – beginning September 2025 Page 145 Attachment 1 to Report FSD-019-25 Access Permits Fee HST Included/Exempt Unit Access Permit Application $130.00 Exempt Access Permit Rural (based on size of culvert) Actual costs of required resources Access Permit Urban Actual cost of required resources Curb reinstatement Actual cost of required resources Sidewalk remove and replace Actual cost of required resources Incident Response Fee HST Included/Exempt Unit Response to incident clean up on municipal roadway and right of way Current MTO Ontario Provincial Standard Specification Rate plus actual costs of required resources Per vehicle and labour, minimum three (3) hours Response to a municipal infrastructure damage incident Current MTO Ontario Provincial Standard Specification Per vehicle and labour, minimum Page 146 Attachment 1 to Report FSD-019-25 Incident Response Fee HST Included/Exempt Unit Rate plus actual costs of required resources three (3) hours Additional expenses to retain a private contractor or to rent equipment to repair or replace municipal infrastructure Actual costs of required resources Page 147 Attachment 1 to Report FSD-019-25 By-law 2025-xxx Schedule “H” Cemetery Fees Fee Schedule Effective July 1, 2025 Fees include HST where applicable. Interment Fee HST Included/Exempt Unit Adult – Single Depth $1,319.84 Included Adult – Double Depth 1,641.89 Included Cremation 507.37 Included Niche 256.51 Included Infant No charge Sale of Plots Care and Maintenance Plot Total Fee HST Included/Exempt Unit Single (3’ x 9’) $884.80 $1,327.20 $2,499.56 Included Per plot, includes 40% care and maintenance Infant (1.5’ x 3’) Not applicable No charge 0.00 Cremation (2’ x 2’) 296.00 444.00 836.20 Included Per plot, includes 40% care and maintenance Sale of Cremation Niches Care and Maintenance Niche Total Fee HST Included/Exempt Unit Niche (including plaque) $378.75 $2,146.25 $2,853.25 Included Per niche, includes 15% care and maintenance Page 148 Attachment 1 to Report FSD-019-25 Disinternment Fee HST Included/Exempt Unit Adult – Single Depth $2,169.60 Included Adult – Double Depth 2,608.04 Included Cremation 597.77 Included Niche 256.51 Included Infant 597.77 Included Additional Charges Fee HST Included/Exempt Unit Saturday Plot Interments $314.14 Included Saturday Cremation/Niche Interments No additional charge Sunday & Stat Holidays Plot Interments 733.37 Included Sunday & Stat Holidays Cremation/Niche Interments 270.07 Included Rental for lowering device, set up and dressing 172.89 Included Provincial Licence Fee 30.00 Exempt Granite Plaque Replacement 392.11 Included Administrative Fee HST Included/Exempt Unit Transfer Fee $50.85 Included Duplicate or Replacement Certificate 50.85 Included Third Party Sale Transfer 50.85 Included Transfer Back to Municipality 50.85 Included Page 149 Attachment 1 to Report FSD-019-25 Monument Foundation or Marker Setting Care and Maintenance Monument Total Fee HST Included/Exempt Unit Monument $200.00 $495.00 $785.35 Included Flat Marker – Regular 100.00 313.00 466.69 Included Maximum height 24.5” x 18.5” Flat Marker – Cremation 100.00 141.00 272.33 Included Maximum size 22” x 16” Flat Marker – Block IBL Not Applicable 140.00 158.20 Included Maximum size 16.5” x 10.5” Foot Marker Not Applicable 140.00 158.20 Included Maximum size 16” x 10” Removal of Monuments Not Applicable 99.00 111.87 Included Page 150 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 23, 2025 Report Number: FSD-023-25 Authored By: Michelle Pick, Accounting Services Manager/Deputy Treasurer 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: 2024 Audited Financial Statements Recommendations: 1. That Report FSD-023-25, 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, 2024, 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, 2024, 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, 2024, be approved; 5. That the Financial Statements for the Municipality of Clarington Trusts for the year ending December 31, 2024, be approved; 6. That the Consolidated Financial Statements for the Municipality of Clarington for the year ending December 31, 2024, 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, 2024, for publication; Page 151 Municipality of Clarington Page 2 Report FSD-023-25 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 FS D-023-25; and 10. That all interested parties listed in Report FSD-023-25 and any delegations be advised of Council’s decision. Page 152 Municipality of Clarington Page 3 Report FSD-023-25 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 Page 153 Municipality of Clarington Page 4 Report FSD-023-25 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 is 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. Staff include 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 increased in 2024 with higher cash and cash equivalents stemming from increased fundraising revenue and lower total expenses compared to prior year. 2.2 The fundraising revenue increased by $15,331, driven by successful events, such as Maplefest, Moonlight Magic and Applefest. 2.3 Expenses were lower in 2024 versus 2023, with a total decrease of $15,147. The decrease is mainly driven by lower streetscaping costs. 2.4 The Bowmanville BIA has an accumulated surplus of $103,567, which is higher than the pre-pandemic level and is, in part, a result of the surpluses in the pandemic periods. Page 154 Municipality of Clarington Page 5 Report FSD-023-25 3. Financial Statements for the Board of Management for the Newcastle Central Business District Improvement Area 3.1 The Newcastle BIA’s revenue was higher by $6,972 versus 2023, driven by higher fundraising revenue during the year related to successful events. 3.2 Expenses are higher by $12,413, which primarily is due to increased event expenses for Canada day, Christmas / parade expenses and 100th celebration events. 3.3 The annual deficit of $672 decreases the accumulated surplus to $80,298, which can be utilized in future years to promote and support the Newcastle BIA. 3.4 The net financial assets of the Newcastle BIA equal the total accumulated surplus of $80,298, 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 an increase of cash of approximately $2,733, which is related to the annual surplus of $4,213, and a decrease in Accounts Payable of $1,480 due to the timing of purchases. 4.2 The Orono BIA saw an increase in revenue, of $478 for 2024 over 2023. This was driven mainly by an increased transfer from reserve funds to support improved lighting, branding and festival banners. 4.3 The expenses were slightly lower in 2024, mainly driven by lower landscaping costs. 4.4 The annual surplus of $4,213 increased the accumulated surplus to $14,362. 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 Page 155 Municipality of Clarington Page 6 Report FSD-023-25 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, $86,758 in care and maintenance receipts were received, with an additional $108,990 of interest earned on the trust fund investments. The trusts transferred $103,751 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, 2024, 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 compliance. 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 4, 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 $8.3 million in 2024. The financial asset-to-liability ratio of 1.6:1.0 shows that the Municipality is able to fulfill its financial obligations. The reserve and Page 156 Municipality of Clarington Page 7 Report FSD-023-25 reserve fund balances total $70.0 million and are slightly higher than the 2023 level of $68.1 million. 6.6 A detailed breakdown of the accumulated surplus is presented in Note 20, “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 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, and 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 Page 157 Municipality of Clarington Page 8 Report FSD-023-25 recognized. Deferred revenue may also be recognized when grant obligations or performance 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 below the 2024 budget, and higher than 2023 actuals. 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 $13.0 million for 2024; this compares to a $5.0 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 $9.1 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 and repairs. As well, there was a significant investment income variance in 2024, driven primarily by higher-than-expected interest rate changes. Statement of Remeasurement Gains (Losses) 6.17 The Statement of Remeasurement Gains (Losses) shows the impacts of certain unrealized gains or losses on the financial instruments of the Municipality. In 2024, the gains shown reflect the adjustment from cost to market value of the portfolio investments as at December 31, 2024. 6.18 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 6.19 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. 6.20 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. 6.21 The main variances between 2024 and 2023 relate mostly to the acquisition of tangible capital assets and the difference in the assets under construction transferred to tangible capital assets in 2024, as well as the impact of unrealized remeasurement gains for the year. Page 158 Municipality of Clarington Page 9 Report FSD-023-25 Statement of Cash Flows 6.22 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 f low 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. 6.23 The cash position of the Municipality increased during the year from $69.3 million in cash to $105.6 million. During the year, operating activities contributed to an increase of $22.5 million, this includes the receipt of receivables as well as cash (development charges) that are restricted to be used in future years. 6.24 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 $32.5 million in cash outlays in 2024. 6.25 The Municipality investment levels decreased during 2024 by $3.5 million. Dividends of $0.5 million from our investment in Elexicon were received during the year. 6.26 Financing activities during the year included repayment of $2.0 million in the principal of long-term debenture debt and an increase in proceeds of debenture issue of $51.9 million. Changes to the Notes to the Financial Statements 6.27 As a result of the adoption of new accounting standards in the 2024 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. 7. Financial Considerations Not Applicable. 8. Strategic Plan Not Applicable. 9. Climate Change Not Applicable. Page 159 Municipality of Clarington Page 10 Report FSD-023-25 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 MNP 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, Accounting Services Manager/Deputy Treasurer, 905-623-3379 ext. 2605 or mpick@clarington.net. Attachments: Attachment 1 – Draft Financial Statements for the Board of Management for Historic Downtown Bowmanville Business Improvement Area for the year ending December 31, 2024 Attachment 2 – Draft Financial Statements for the Board of Management for the Newcastle Central Business District Improvement Area for the year ending December 31, 2024 Attachment 3 – Draft Financial Statements for the Board of Management for the Orono Central Business District Improvement Area for the year ending December 31, 2024 Attachment 4 – Draft Financial Statements for the Municipality of Clarington Trusts for the year ending December 31, 2024 Attachment 5 – Draft Consolidated Financial Statements for the Municipality of Clarington for the year ending December 31, 2024 Interested Parties: The following interested parties will be notified of Council's decision:  TD Bank  Ministry of Municipal Affairs and Housing  Bereavement Authority of Ontario Page 160 ,I WKLV LQIRUPDWLRQ LV UHTXLUHG LQ DQ DOWHUQDWH IRUPDW SOHDVH FRQWDFW WKH $FFHVVLELOLW\ &RRUGLQDWRU DW   H[W  )LQDQFLDO VWDWHPHQWV RI 7KH &RUSRUDWLRQ RI WKH 0XQLFLSDOLW\ RI &ODULQJWRQ %RDUG RI 0DQDJHPHQW IRU +LVWRULF 'RZQWRZQ %RZPDQYLOOH %XVLQHVV ,PSURYHPHQW $UHD 'HFHPEHU   Attachment 1 to Report FSD-023-25 Page 161 7KH &RUSRUDWLRQ RI WKH 0XQLFLSDOLW\ RI &ODULQJWRQ %RDUG RI 0DQDJHPHQW IRU WKH +LVWRULF 'RZQWRZQ %RZPDQYLOOH %XVLQHVV 'LVWULFW ,PSURYHPHQW $UHD 'HFHPEHU   7DEOH RI FRQWHQWV ,QGHSHQGHQW $XGLWRU¶V 5HSRUW  6WDWHPHQW RI ILQDQFLDO SRVLWLRQ   6WDWHPHQW RI RSHUDWLRQV   6WDWHPHQW RI FKDQJH LQ QHW ILQDQFLDO DVVHWV   6WDWHPHQW RI FDVK IORZV ««««««««««««««««««««««««««  1RWHV WR WKH ILQDQFLDO VWDWHPHQWV   Attachment 1 to Report FSD-023-25 Page 162 Independent Auditor's Report MNP LLP 165 Kent Street West P.O. Box 358, Lindsay ON, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca 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 Ratepayers of the Corporation of the Municipality of Clarington: Qualified Opinion We have audited the accompanying financial statements of the Historic Downtown Bowmanville Business Improvement Area of the Corporation of the Municipality of Clarington (the Entity), which comprise the statement of financial position as at December 31, 2024, 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 described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at December 31, 2024, and its results of operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Qualified Opinion The Entity derives revenue from fundraising activities the completeness of which is not susceptible to satisfactory audit verification. Accordingly, verification of these revenues was limited to the amounts recorded in the records of the Entity. Therefore, we were not able to determine whether any adjustments might be necessary to event and donation revenue, annual surplus, and cash flows from operations for the years ended December 31, 2024 and 2023, net financial assets as at December 31, 2024 and 2023, and accumulated surplus as at January 1 and December 31 for both the 2024 and 2023 years. Our audit opinion on the financial statements for the year ended December 31, 2023 was modified accordingly because of the possible effects of this limitation in scope. We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the 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 accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Other Matter The financial statements for the year ended December 31, 2023 were audited by another auditor who expressed a qualified opinion on those statements on August 6, 2024 for the reasons described in the Basis for Qualified opinion paragraph. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian accounting standards for private enterprises, 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. Draft - For Management Only3DJH Attachment 1 to Report FSD-023-25 Page 163 165 Kent Street West P.O. Box 358, Lindsay, Ontario, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca 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 process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. x 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 Entity’s internal control. x Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. x 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 Entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Entity to cease to continue as a going concern. x Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 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'HFHPEHU       2SHUDWLQJ DFWLYLWLHV $QQXDO VXUSOXV   &KDQJHV LQ QRQFDVK RSHUDWLQJ LWHPV 'HFUHDVH LQFUHDVH GXH IURP *RYHUQPHQW RI &DQDGD   ,QFUHDVH GHFUHDVH LQ DFFRXQWV SD\DEOH DQG DFFUXHG OLDELOLWLH     1HW LQFUHDVH LQ FDVK   &DVK EHJLQQLQJ RI \HDU   &DVK HQG RI \HDU   7KH DFFRPSDQ\LQJ QRWHV DUH DQ LQWHJUDO SDUW RI WKHVH ILQDQFLDO VWDWHPHQWV 3DJH  Attachment 1 to Report FSD-023-25 Page 168 7KH &RUSRUDWLRQ RI WKH 0XQLFLSDOLW\ RI &ODULQJWRQ %RDUG RI 0DQDJHPHQW IRU WKH +LVWRULF 'RZQWRZQ %RZPDQYLOOH %XVLQHVV 'LVWULFW ,PSURYHPHQW $UHD 1RWHV WR WKH ILQDQFLDO VWDWHPHQWV 'HFHPEHU   7KH &RUSRUDWLRQ RI WKH 0XQLFLSDOLW\ RI &ODULQJWRQ %RDUG RI 0DQDJHPHQW IRU +LVWRULF 'RZQWRZQ %RZPDQYLOOH %XVLQHVV ,PSURYHPHQW $UHD LV D 0XQLFLSDO /RFDO %RDUG WKH ³%RDUG´ LQ WKH 3URYLQFH RI 2QWDULR &DQDGD ,W FRQGXFWV LWV RSHUDWLRQV JXLGHG E\ WKH SURYLVLRQV RI SURYLQFLDO VWDWXWHV VXFK DV WKH 0XQLFLSDO $FW DQG UHODWHG OHJLVODWLRQ  6LJQLILFDQW DFFRXQWLQJ SROLFLHV 7KH ILQDQFLDO VWDWHPHQWV RI WKH %RDUG DUH WKH 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ttachment 1 to Report FSD-023-25 Page 169 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, 2024 Attachment 2 to Report FSD-023-25 Page 170 The Corporation of the Municipality of Clarington Board of Management for the Newcastle Central Business District Improvement Area December 31, 2024 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 Attachment 2 to Report FSD-023-25 Page 171 Independent Auditor's Report To the Members of the Corporation of the Municipality of Clarington Board of Management for 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 Newcastle Central Business District Improvement Area of the Corporation of the Municipality of Clarington (the Entity), which comprise the statement of financial position as at December 31, 2024, 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 described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at December 31, 2024, and its results of operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Qualified Opinion The Entity derives revenue from fundraising activities the completeness of which is not susceptible to satisfactory audit verification. Accordingly, verification of these revenues was limited to the amounts recorded in the records of the Entity. Therefore, we were not able to determine whether any adjustments might be necessary to event and donation revenue, annual surplus, and cash flows from operations for the years ended December 31, 2024 and 2023, net financial assets as at December 31, 2024 and 2023, and accumulated surplus as at January 1 and December 31 for both the 2024 and 2023 years. Our audit opinion on the financial statements for the year ended December 31, 2023 was modified accordingly because of the possible effects of this limitation in scope. We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the 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 accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Other Matter The financial statements for the year ended December 31, 2023 were audited by another auditor who expressed a qualified opinion on those statements on August 6, 2024 for the reasons described in the Basis for Qualified opinion paragraph. Responsibilities of Management and Those Charged with Governance for the Financial Statements Draft - For Management OnlyManagement is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian accounting standards for private enterprises, 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. MNP LLP 165 Kent Street West P.O. Box 358, Lindsay ON, K9V 4S3 T: 705-324-3579 F: 705-324-0774 Page 1 Attachment 2 to Report FSD-023-25 Page 172 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 process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’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 Entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Entity to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Draft - For Management OnlyLindsay, Ontario Chartered Professional Accountants Date Licensed Public Accountants 165 Kent Street West P.O. Box 358, Lindsay, Ontario, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca Page 2 Attachment 2 to Report FSD-023-25 Page 173 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, 2024 2024 2023 $ $ Financial assets Cash and cash equivalents 82,021 81,846 Total financial assets 82,021 81,846 Liabilities Accounts payable 1,723 876 Total liabilities 1,723 876 Net financial assets (liabilities) 80,298 80,970 Accumulated surplus (deficit) 80,298 80,970 The accompanying notes are an integral part of these financial statements. Page 3 Attachment 2 to Report FSD-023-25 Page 174 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, 2024 2024 2023 Budget Actual Actual $$ $ Revenues Taxation - Municipality of Clarington 40,000 40,000 40,000 Fundraising 50,231 43,259 Total revenues 40,000 90,231 83,259 Expenses Administration 2,000 5,296 4,419 Advertising 10,000 9,764 10,006 Events 5,000 53,695 43,705 Downtown safety and décor 23,000 22,148 20,360 Total expenses 40,000 90,903 78,490 Annual surplus (deficit) -(672) 4,769 Accumulated surplus, beginning of year 80,970 80,970 76,201 Accumulated surplus, end of year 80,970 80,298 80,970 The accompanying notes are an integral part of these financial statements. Page 4 Attachment 2 to Report FSD-023-25 Page 175 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, 2024 Budget 2024 2023 $ $ $ Annual surplus (deficit) -(672) 4,769 Change in net financial assets -(672) 4,769 Net financial assets, beginning of year 80,970 80,970 76,201 Net financial assets (liabilities), end of year 80,970 80,298 80,970 The accompanying notes are an inegral part of these financial statements. Attachment 2 to Report FSD-023-25 Page 176 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, 2024 2024 2023 $ $ Operating activities Annual surplus (672) 4,769 Changes in non-cash operating items Decrease (increase) in accounts receivable -100 Increase (decrease) in accounts payable and accrued liabilities 847 261 175 5,130 Net increase in cash 175 5,130 Cash, beginning of year 81,846 76,716 Cash, end of year 82,021 81,846 The accompanying notes are an integral part of these financial statements. Attachment 2 to Report FSD-023-25 Page 177 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, 2024 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 Attachment 2 to Report FSD-023-25 Page 178 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, 2024 Attachment 3 to Report FSD-023-25 Page 179 The Corporation of the Municipality of Clarington Board of Management for the Orono Central Business District Improvement Area December 31, 2024 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 Attachment 3 to Report FSD-023-25 Page 180 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 Entity), which comprise the statement of financial position as at December 31, 2024, 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 described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at December 31, 2024, and its results of operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Qualified Opinion The Entity derives revenue from fundraising activities the completeness of which is not susceptible to satisfactory audit verification. Accordingly, verification of these revenues was limited to the amounts recorded in the records of the Entity. Therefore, we were not able to determine whether any adjustments might be necessary to event and donation revenue, annual surplus, and cash flows from operations for the years ended December 31, 2024 and 2023, net financial assets as at December 31, 2024 and 2023, and accumulated surplus as at January 1 and December 31 for both the 2024 and 2023 years. Our audit opinion on the financial statements for the year ended December 31, 2023 was modified accordingly because of the possible effects of this limitation in scope. We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the 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 accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Other Matter The financial statements for the year ended December 31, 2023 were audited by another auditor who expressed a qualified opinion on those statements on August 6, 2024 for the reasons described in the Basis for Qualified opinion paragraph. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian accounting standards for private enterprises, 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. Draft - For Management OnlyMNP LLP 165 Kent Street West P.O. Box 358, Lindsay ON, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca Page 1 Attachment 3 to Report FSD-023-25 Page 181 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 process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’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 Entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Entity to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Draft - For Management OnlyLindsay, Ontario Chartered Professional Accountants Date Licensed Public Accountants 165 Kent Street West P.O. Box 358, Lindsay, Ontario, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca Page 2 Attachment 3 to Report FSD-023-25 Page 182 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, 2024 2024 2023 $ $ Financial assets Cash and cash equivalents 14,362 11,629 Accounts receivable -- Total financial assets 14,362 11,629 Liabilities Accounts payable -1,480 Total liabilities -1,480 Net financial assets 14,362 10,149 Accumulated surplus (deficit) 14,362 10,149 The accompanying notes are an integral part of these financial statements. Page 3 Attachment 3 to Report FSD-023-25 Page 183 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, 2024 Budget 2024 2023 $ $ $ Revenues Taxation - Municipality of Clarington (Note 1) 6,000 6,000 6,000 Donations/fundraising/miscellaneous 9,500 9,891 12,913 Contr fr reserve funds -10,000 6,500 Total revenues 15,500 25,891 25,413 Expenses Advertising and promotion 13,900 14,692 16,261 Landscaping 18,000 3,464 6,133 Miscellaneous 1,020 3,522 522 Total expenses 32,920 21,678 22,916 Annual surplus (deficit) (17,420) 4,213 2,497 Accumulated surplus, beginning of year 10,149 10,149 7,652 Accumulated surplus, end of year (7,271) 14,362 10,149 The accompanying notes are an integral part of these financial statements. Page 4 Attachment 3 to Report FSD-023-25 Page 184 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, 2024 Budget 2024 2023 $ $ $ Annual surplus (deficit) (17,420) 4,213 2,497 Net financial assets, beginning of year 10,149 10,149 7,652 Net financial assets (liabilities), end of year (7,271) 14,362 10,149 The accompanying notes are an integral part of these financial statements. Page 5 Attachment 3 to Report FSD-023-25 Page 185 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, 2024 2024 2023 $ $ Operating activities Annual surplus 4,213 2,497 Changes in non-cash operating items Decrease (increase) in accounts receivable -260 Increase (decrease) in accounts payable and accrued liabilities (1,480) (2,094) 2,733 663 Net increase in cash 2,733 663 Cash, beginning of year 11,629 10,966 Cash, end of year 14,362 11,629 The accompanying notes are an integral part of these financial statements. Page 6 Attachment 3 to Report FSD-023-25 Page 186 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, 2024 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 Attachment 3 to Report FSD-023-25 Page 187 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, 2024 Attachment 4 to Report FSD-023-25 Page 188 The Corporation of the Municipality of Clarington Trust Funds December 31, 2024 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 Attachment 4 to Report FSD-023-25 Page 189 Independent Auditor's Report To the Council Members of the Corporation of the Municipality of Clarington Opinion We have audited the financial statements of the Corporation of the Municipality of Clarington Trust Funds (the Entity), which comprise the statement of financial position as at December 31, 2024, and the statement of operations and accumulated surplus for the year then ended, and notes to the 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, 2024, and its operations and accumulated surplus 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 Financial 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 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. Other Matters The financial statements for the year ended December 31, 2023 were audited by another auditor who expressed an unmodified opinion on those statements on September 16, 2024. 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 from material misstatement, whether due to fraud or error. 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. Draft - For Management OnlyThose charged with governance are responsible for overseeing the Entity’s financial reporting process. MNP LLP 165 Kent Street West P.O. Box 358, Lindsay ON, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca Page 1 Attachment 4 to Report FSD-023-25 Page 190 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Lindsay, Ontario Chartered Professional Accountants, Date Licensed Public Accountants 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.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.  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 Entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Entity to cease to continue as a going concern.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.  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 Entity’s internal control.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or override of internal control. intentional omissions, misrepresentations, or the resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is Draft - For Management Only165 Kent Street West P.O. Box 358, Lindsay, Ontario, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca Page 2 Attachment 4 to Report FSD-023-25 Page 191 Cash Investments (Note 3) Interest revenue receivable Due (to) from Municipality of Clarington Net Financial Assets and Accumulated Surplus Advent Cemetery Bondhead Cemetery Bowmanville Cemetery Hampton Cemetery Lakeview Cemetery Lovekin Cemetery Orono Cemetery St. George's Cemetery Trulls Cemetery Vanderveer Legacy Trust - 918 -283,834 -1,406,440 - 52,389 69,666 - 10,000 -316,811 -50,390 - 1,774 - 1,000 3 780 3,868 144 191 28 871 139 5 3 - 1,519 2,492 - - - 1,062 - - - 921 286,133 1,412,800 52,533 69,857 10,028 318,744 50,529 1,779 1,003 Montague Trust Estate of Irene Rinch/Newcastle Community Hall -2,193,222 - 11,752 -161,332 6,032 190 2,618 5,073 - - 2,204,327 11,942 163,950 Total - 2024 -2,366,306 8,840 5,073 2,380,219 Total - 2023 -2,196,265 12,175 10,315 2,218,755 The Corporation of the Municipality of Clarington Trust Funds Statement of financial position as at December 31, 2024 The accompanying notes are an integral part of these financial statements. Page 3 Attachment 4 to Report FSD-023-25 Page 192 Balance beginning of year Revenues Less: Contribution to cemeteries Investments in Capital Excess (shortfall) of revenues over expenses Accumulated surplus, end of year Care and maintenance receipts (Note 4) Interest earned Other Contributions Total Advent Cemetery Bondhead Cemetery Bowmanville Cemetery Hampton Cemetery Lakeview Cemetery Lovekin Cemetery Orono Cemetery St. George's Cemetery Trulls Cemetery Vanderveer Legacy Trust 922 267,819 1,352,970 51,741 - 10,043 314,090 50,405 1,782 1,004 - 18,651 61,715 869 200 - 5,123 200 - - 43 13,062 65,205 2,504 2,307 476 14,959 2,390 84 48 - - - - 69,466 - - - - - 43 31,713 126,920 3,373 71,973 476 20,082 2,590 84 48 44 13,399 67,090 2,581 2,116 491 15,428 2,466 87 49 - (1) - 18,314 - 59,830 - 792 - 69,857 - (15) - 4,654 - 124 - (3) - (1) 921 286,133 1,412,800 52,533 69,857 10,028 318,744 50,529 1,779 1,003 Montague Trust Estate of Irene Rinch 2,050,776 11,405 156,575 86,758 - - 101,078 537 7,375 69,466 - - 257,302 537 7,375 103,751 - - -153,551 - 537 - 7,375 2,204,327 11,942 163,950 Total - 2024 2,218,756 86,758 108,990 69,466 265,214 103,751 - 161,463 2,380,219 Total - 2023 2,132,080 87,840 99,115 - 186,955 100,280 -86,675 2,218,755 The Corporation of the Municipality of Clarington Trust Funds Statement of operations and accumulated surplus for the year ended December 31, 2024 The accompanying notes are an integral part of these financial statements Page 4 Attachment 4 to Report FSD-023-25 Page 193 The Corporation of the Municipality of Clarington Trust Funds Notes to the financial statements December 31, 2024 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. Reporting Entity As of January 1, 2024, the Municipality assumed operations of the Lakeview Cemetery. The Bereavement Authority of Ontario has approved the transfer of the license to the Municipality. The 2024 financial statements include a transfer to the Municipality of $69,466 in care and maintenance funds previously collected by the Lakeview Cemetery Board. These funds have been invested in line with the regulations for cemetery care and maintenance funds. 2. Statement of cash flows A statement of cash flow has not been included in these financial statements as the information is readily determinable from the financial statements presented. Page 5 Attachment 4 to Report FSD-023-25 Page 194 The Corporation of the Municipality of Clarington Trust Funds Notes to the financial statements December 31, 2024 3. Investments The total investments held by the trust funds of $2,366,306 (2023 – $2,196,265) reported on the Statement of Financial Position at cost have a fair value of $2,372,583 (2023 - $2,205,535) 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. 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 Attachment 4 to Report FSD-023-25 Page 195 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, 2024 Attachment 5 to Report FSD-023-25 Page 196 The Corporation of the Municipality of Clarington December 31, 2024 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 3 Consolidated Statement of Operations 4 Consolidated Statement of Remeasurement Gains (Losses) 5 Consolidated Statement of Change in Net Financial Assets 6 Consolidated Statement of Cash Flows 7 Notes to the Consolidated Financial Statements 8 -36 Consolidated Schedule of Tangible Capital Assets - Schedule 1 37 -38 Consolidated Schedule of Segmented Information - Actual - Schedule 2 39 -40 Consolidated Schedule of Segmented Information - Budget - Schedule 3 41 -42 Supplementary Statement of Operations - Library and Museum 43 -44 Attachment 5 to Report FSD-023-25 Page 197 The Corporation of the Municipality of Clarington December 31, 2024 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 MNP 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, 2025 June 13, 2025 1 Attachment 5 to Report FSD-023-25 Page 198 Independent Auditor's Report To the Council Members of Municipality of Clarington: Opinion We have audited the consolidated financial statements of Municipality of Clarington and its entities (the "Municipality"), which comprise the consolidated statement of financial position as at December 31, 2024, and the consolidated statements of operations, the consolidated statement of remeasurement gains (losses), the consolidated statement of changes in net financial assets and 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 Municipality as at December 31, 2024, and the results of its consolidated operations, changes in its remeasurement gains (losses), 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 Municipality 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. Other Matter The consolidated financial statement for the year ended December 31, 2023 were audited by another auditor who expressed an unmodified opinion on those statements on September 16, 2024. 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 Municipality’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 Municipality or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Municipality’s financial reporting process. MNP LLP 165 Kent Street West P.O. Box 358, Lindsay ON, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca 2 Attachment 5 to Report FSD-023-25 Page 199 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 Municipality’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 Municipality’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 Municipality 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. Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the Municipality as a basis for forming an opinion on the consolidated financial statements. We are responsible for the direction, supervision and review of the audit work performed for the purposes of the group audit. We remain solely responsible for our audit opinion. 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      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. Lindsay, Ontario Chartered Professional Accountants Licensed Public Accountants 165 Kent Street West P.O. Box 358, Lindsay, Ontario, K9V 4S3 T: 705-324-3579 F: 705-324-0774 MNP.ca 3 Attachment 5 to Report FSD-023-25 Page 200 The Corporation of the Municipality of Clarington Consolidated Statement of Financial Position As at December 31, 2024 2024 2023 Financial assets Cash and cash equivalents $105,646,870 $ 69,266,929 Investments (Note 5) 170,166,029 153,213,884 Accounts receivable 21,284,448 13,213,701 Taxes receivable (Note 6) 18,133,202 13,064,048 Inventories for resale 3,755 9,208 Inventory - surplus land 146,349 146,349 Promissory notes receivable (Note 7) 8,321,000 8,321,000 Investment in Elexicon Corporation (Note 8) 19,586,381 19,579,036 Total financial assets 343,288,034 276,814,155 Liabilities Accounts payable and accrued liabilities 16,354,255 13,531,048 Employee future benefits liabilities (Note 9) 10,113,440 9,933,158 Debenture debt (Note 11) 80,164,952 30,337,689 Other long-term liabilities - ARO 462,416 449,907 Deferred revenue - general 21,297,535 20,508,114 Deferred revenue - obligatory reserve funds (Note 13) 88,351,472 83,818,835 Total liabilities 216,744,070 158,578,751 Net financial assets 126,543,964 118,235,404 Non-financial assets Investment in tangible capital assets (Note 19) (Schedule 1) 483,339,815 465,854,595 Prepaid expenses 2,235,181 2,205,444 Inventory supplies 1,024,337 824,867 Total non-financial assets 486,599,333 468,884,906 Accumulated surplus (Note 20) 613,143,297 587,120,310 Accumulated surplus comprised of: Accumulated operating surplus: 600,978,504 587,948,826 Accumulated remeasurement gain (loss) 12,164,793 (828,517) Accumulated surplus $613,143,297 $587,120,309 Contingencies (Note 15) and Contractual Commitments (Note 16) The accompanying notes are an integral part of these consolidated financial statements. 3 Attachment 5 to Report FSD-023-25 Page 201