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HomeMy WebLinkAboutBudget/Audit Advisory Board 2008THE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE BUDGET /AUDIT ADVISORY BOARD #1108 April 15, 2008 The Budget /Audit Advisory Board Meeting #1/08, was held in Humber Room, Head Office, on Tuesday, April 15, 2008. The Chair Gerri Lynn O'Connor, called the meeting to order at 3:52 p.m.. PRESENT David Barrow Member Rob Ford Member Gerri Lynn O'Connor Chair ABSENT Bonnie Litt ley Member Maja Prentice Member SECTION I - ITEMS FOR AUTHORITY ACTION RES. #C1/08 - Moved by: Seconded by: BUDGET /AUDIT ADVISORY BOARD Terms of Reference. Approval of the Terms of Reference for the Budget /Audit Advisory Board. Rob Ford David Barrow THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Terms of Reference for the Budget /Audit Advisory Board (BAAB) outlined in the staff report be approved. CARRIED BACKGROUND At Authority Meeting #9/07, held on November 30, 2008, amended Resolution #A258/07 was approved, in part, as follows. THAT the Rules of Conduct for Toronto and Region Consgrvation Authority (TRCA) be amended to remove all references to the Business Excellence, Sustainable Communities and Watershed Management advisory boards from the governance structure, add the Budget /Audit Advisory Board, increase the membership and adjust the responsibilities of the Executive Committee and make such changes as required as set out in the report dated October 15, 2007;... .. THAT a review be conducted one year after implementation of the new governance structure;... Staff recommended to the Authority in November that the following responsibilities be assigned to each board. Budget /Audit Advisory Board • Review and make recommendation to the Authority on: • preliminary estimates; • budget; • annual financial statements, • performing the functions of the audit committee. Executive Committee • The Executive Committee would have the same powers and responsibilities as it does now. • The following administrative policies which previously were dealt with by the Business Excellence Advisory Board would be presented to the Executive Committee. • human resources; • financial policies; • matters relating to land and facilities management. Authority • All other reports that previously would have gone to an advisory board, would be presented to the Authority for consideration. The Terms of Reference for BAAB outlined in Attachment 1 is consistent with this recommendation. Report prepared by: Kathy Stranks, extension 5264 Email: kstranks @trca.on.ca For Information contact: Kathy Stranks, extension 5264 Email: kstranks @trca.on.ca Date: March 03, 2008 Attachments: 1 2 Attachment 1 Proposed Terms of Reference for the Budget /Audit Advisory Board To review and make recommendations to the Authority on all matters relating to Toronto and Region Conservation Authority's financial policies and performance Without restricting the foregoing, the specific Terms of Reference shall include review and recommendations about. • Preliminary estimates; • Budget guidelines; annual and multi -year business plans; • Banking; • Annual financial statements; • Role as the TRCA Audit Committee, • Financial procedures, and • TRCA financial policy documents relating to, but not limited to, the above. 3 RES. #C2/08 - 2008 OPERATING AND CAPITAL BUDGET. 2008 Operating and Capital Budget is recommended for approval. Moved by: Seconded by David Barrow Rob Ford THE BOARD RECOMMENDS TO THE AUTHORITY THAT WHEREAS the Conservation Authorities Act (CA Act) provides that a conservation authority, in establishing its annual levy, shall have the power to determine the proportion of total benefit of any project afforded to all participating municipalities that is afforded to each of them; THEREFORE LET IT BE RESOLVED THAT, subject to such regulations under the CA Act as may be approved by the Lieutenant - Governor -in- Council: (i) all participating municipalities be designated as benefiting for all projects included in the 2008 Operating Budget; (ii) Toronto and Region Conservation Authority's (TRCA) share of the cost of the programs included in the 2008 Operating Budget shall be raised from all participating municipalities as part of the General Levy; (iii) the 2008 General Levy be apportioned to the participating municipalities in the proportion that the modified current value assessment of the whole is under the jurisdiction of TRCA, unless otherwise provided in the levy or a project; (iv) the appropriate TRCA officials be directed to advise the participating municipalities, pursuant to the Conservation Authorities Act and the regulations made thereunder, to levy the said municipalities the amount of the General Levy set forth in the 2008 Operating Budget, and to levy the said municipalities the amount of the Capital Levy set forth in the 2008 Capital Budget and in the approved projects of TRCA; THAT, subject to finalization of the participating municipalities' apportioned levy amounts, the 2008 Operating and Capital Budget, and all projects therein, be adopted; THAT staff be authorized to amend the 2008 Operating and Capital Budget to reflect actual 2008 provincial grant allocations in order to determine the amount of matching levy governed by regulation; THAT except where statutory or regulatory requirements provide otherwise, staff be authorized to enter into agreements with private sector or government agencies for the undertaking of projects which are of benefit to TRCA and funded by a sponsor; AND FURTHER THAT, as required by Ontario Regulations 139/96 and 231/97, this recommendation and the accompanying budget document, including the schedule of matching and non - matching levies, be approved by recorded vote. CARRIED 4 RATIONALE Enclosed is the draft 2008 operating and capital budget Staff is still "fine tuning" the budget which may result in minor variation in the numbers to be presented to the Authority at the April 25, 2008, meeting. This will not materially affect the municipal levy numbers as presented to the funding partners. Municipal Approval Status As the Members are aware, staff prepare preliminary estimates in the summer and fall of each year for submission to TRCA's municipal funding partners Staff meet with municipal staff as required by the budget processes followed by each major participating municipality. Presentations are made to municipal finance staff and the committees and councils of the funding partners as required. In the case of Peel Region, TRCA works closely with staff at Credit Valley and Halton conservation authorities to align budget information and requirements A similar process occurs with York Region where TRCA works closely with the Lake Simcoe Region Conservation Authority. In Durham, the process is more complicated because five conservation authorities work to align budgets and financial submissions to meet the Region of Durham budget requirements. TRCA's submissions to the City of Toronto for capital and operating levy are reviewed with senior Finance Department and Toronto Water staff In 2007, the Authority approved a 2008 operating levy increase guideline of 4 %, reflecting the need to address salary and wage pressures as well as other inflationary pressures The following summarizes the status of the discussions and submissions as of April 10, 2008: City of Toronto The capital and operating funding included in the TRCA budget has been approved by City Council. Regional Municipality of Peel The capital and operating funding included in the TRCA budget has been approved by Regional Council. - Regional Municipality of York The capital and operating funding included in the TRCA budget has been submitted to Regional Finance and Administration Committee and recommended to Council. York Region expects to approve the budget in April. Regional Municipality of Durham The capital and operating funding included in the TRCA budget has been approved by Regional Council. Township of Adjala - Tosorontio The Township has been advised of TRCA's levy request. Approval of the TRCA levy is anticipated Town of Mono The Town has been advised of TRCA's levy request. Approval of the TRCA levy is anticipated. 5 MNR Transfer Payments The provincial funding which is matched with levy has not been confirmed but is unlikely to change in any material way. Provincial Legislation By regulation, TRCA has provided 30 days written notice to its member municipalities of the date of the meeting at which the Authority will approve the municipal levy. At the April 25, 2008 Authority meeting, a recorded vote on the budget recommendation including the non - matching municipal levy is required. The weighted voting procedure prescribed by regulation will be used. Operating Budget - Overview of Issues In November, 2007, the Authority approved the 2008 preliminary estimates for submission to TRCA's funding partners. At the time, staff identified two significant issues. • Ministry of Natural Resources (MNR) failure to approve TRCA's eligibility under the Conservation Lands Property Tax Incentive Program (CLTIP); • the shortfall in The Conservation Foundation of Greater Toronto's funding targets. In finalizing the 2007 year end, TRCA has experienced a higher than anticipated deficit due to the two issues mentioned above which also has implications for the 2008 budget. Further, the Authority at its meeting in November of 2007 approved an adjustment to the TRCA salary grid which will be implemented effective April 1, 2008, subject to approval of the 2008 budget. Conservation Land Tax Incentive Program To briefly summarize the nature of this issue, the Province of Ontario introduced the Conservation Land Tax Incentive Program in 2005 to enable conservation authorities and other land owners to reduce taxes on conservation lands that meet the criteria. TRCA staff, with assistance from property tax experts, made submissions within the terms and. conditions of the program. MNR was unable to deal with TRCA applications in a timely manner and failed to apply the criteria in a manner consistent with the program. Its delays and inefficiency has resulted in TRCA having to incur higher than anticipated costs ($630,300) for 2005, 2006 and 2007. Staff has met with MNR staff to try to resolve the outstanding issues with very limited success. At the moment, staff is preparing an appeal to the Mining and Lands Commissioner which will be heard hopefully before year end. Expert consultants and legal advisers have been retained. If successful, the appeal will result in reduced tax adjustments in 2009 and beyond. The value of the tax adjustment when the numbers were submitted to the participating municipalities in the fall was based on previous tax adjustments. Staff of the member municipalities were advised that a further adjustment might be required. There will be a difference between what TRCA requires and what is provided for in the approved budgets of the member municipalities. 6 In the 2008 final budget, the amount of the total tax adjustment required to meet the increased property taxes which was reported in the preliminary estimates has been reduced from $475,175 to $360,000 as a result of favourable decisions on applications for some lands. Of the $360,000, staff is of the opinion that approximately $175,000 should be eligible under the CLTIP However, because of the uncertainty inherent in any appeal process of this nature and in order to ensure that TRCA has sufficieint funds to contribute towards deficit reduction, the full tax adjustment has been reflected in-the general levy tax. The Conservation Foundation of Greater Toronto In the preliminary estimates, staff reported that although The Conservation Foundation of Greater Toronto (CFGT) continues to enjoy success in attracting funding and donations for many capital projects, the portion of funding targeted to TRCA for unrestricted use in 2007 was not likely to be achieved and in 2008, the proposed target was in question. Staff has reviewed this and believes that although the 2007 target for unrestricted funding was not achieved, the 2008 target of $800,000 should be retained. TRCA staff are making appropriate efforts to assist CFGT in achieving this target including lending support for new initiaves like initiatives such as the individual donor campaign. Salary/Wage Adjustment Staff has been able to accommodate the recommended salary grid adjustment in the 2008 budget. As the Authority was advised during its private session in November of 2007, there is a need for TRCA to maintain a competitive salary/wage schedule. The combination of the 3% cost of living adjustment effective April 1, 2008, and the recommended grid adjustment will enable TRCA to remain competitive in the Greater Toronto Area (GTA) professional labour market. Deficit Reduction The extent and causes of the cumulative deficit of $2.5 million are explained in the reports on the 2007 financial statements and the 2007 financial progress report. In 2008, provision has been made for a surplus of $400,000 to pay down $1.4 million component of the operating deficit not caused by construction costs of the new Restoration Services Centre. Further, in accordance with the Authority's approval to finance the Restoration Services Centre over time, $200,000 is provided to reduce the Restoration Services Centre remaining capital cost of $1.1 million. In summary, the 2006 budget provides $600,000 which will be apllied towards the $2,5 million cumulative deficit Operating Budget Summary Total operating expenditures in 2008 are estimated to be $34,970,300. This is an increase of 8.0% over comparable 2007 budget. Revenues are budgeted to be $23,007,000, an increase of 11.2 %. 2008 net expenditures of $11,963,300 are to be funded by municipal levy - $10,917,500; CFGT - $800,000, and MNR transfers - $845,800. This will produce a surplus of $600,000 to be directed to deficit reduction. 7 Pages 5 and 6 of the operating budget include brief notes about the reasons for increases /decreases in the various programs. Most of the increases in expenditures relate to salary, wages and benefits TRCA programs such as development services must respond to growth in the GTA region and the budget reflects this. Service levels are being maintained and Planning and Permitting fees have been increased 20 %. In the case of the Parks and Culture programs, investment is taking place on the capital side (ie Heart Lake water play facility) which will promote use and revenues. Wherever possible, fee increases have been introduced (ie camping) and new programs (such as Professional Access and Integration Enhancement program) are only introduced when self generating revenue is available Staffing has increased in response to growth and self- funded programs. Of the 14 additional FTE's identified in the operating budget only about 2.0 FTE's are funded from the municipal levy. CAPITAL BUDGET SUMMARY Capital projects are funded by the municipal partners on a benefiting municipality basis. That is, with few exceptions, capital projects funded by a municipality are within that municipality. These include: • erosion control projects; • Remedial Action Plan program in Toronto; • natural heritage regeneration projects in Peel and York; • regional watershed monitoring; • Black Creek Pioneer Village restoration program (City of Toronto); • flood control works and flood plain mapping; • watershed management projects; • Peel Region Climate Change Project - Peel Region recognized in 2007 need to make significant investment in climate change adaptation and mitigation and this was significantly enhanced in 2008; • Peel conservation land care and Peel conservation area infrastructure; Some capital programs are generally benefiting. These include: • public use infrastructure - levy based on Current Value Assessment (CVA), used to fund infrastructure needs of parks and education field centres; , • information technology - levy based on CVA, used to fund common capital IT /IS needs across the organization; • major maintenance - levy based on CVA, used for major capital expenditures for office buildings; • groundwater strategies and management - costs shared by Peel, York, Durham and the City with some provincial support. Certain capital programs are uniquely funded: • land acquisition - major acquisitions leverage funding available from regions of Peel, York and Durham, City of Toronto, local municipalities, Oak Ridges Moraine Foundation, CFGT and other sources; • Toronto Waterfront Revitalization Corporation (TWRC) W - funded directly by TWRC through delivery agreements, waterfront projects include Port Union, Mimico and the Lower Don River; 8 • Humber Bay Shores (Etobicoke Motel Strip) - legacy project for which the City of Toronto and Province of Ontario have continuing commitment, • The Living City Campus at Kortright - includes a number of major projects with varying sources of funds; ie. Kortright Centre retrofit includes $1.25 million from York Region and matching amount shared among Peel, Durham and the City of Toronto; ie Archetype Sustainable House is fully funded by Business, Industry and Land Development Association (BILD) and other donations Capital expenditures can vary significantly from year to year as funding is made available. In 2008, there are no significant new capital programs. The budget provides for continuing commitment to capital projects under existing categories. Report prepared by: Jim Dillane, extension 6292 J Email: jdillane @trca.on.ca For Information contact: Jim Dillane, extension 6292; Ralph Kofler, extension 5274 Email: jdillane @trca.on.ca; rkofler @trca.on.ca Date: April 10, 2008 Attachments: 1 r 9 Attachment 1 TORONTO AND REGION `� onservation for The Living City 2008 BUDGET OPERATING AND CAPITAL As submitted to Authority Meeting on April 25, 2008 10 TORONTO AND REGION CONSERVATION AUTHORITY 2008 BUDGET TABLE OF CONTENTS Pages Section 1: Apportionment of Levy 2008 Apportionment of Levy - Summary 1 2008 Apportionment of Levy - Matching / Non - Matching Format 2 Basis of Apportionment - Municipal Levey 2008 3 -4 Section 2: Operating Estimates Operating Estimates Summary 5 -6 Full -Time Equivalents of Staffing 7 2008 Operating Estimates - Detailed 8 -26 Section 3: Capital Estimates Requests for Funding 28 -63 11 SECTION 1 2008 APPORTIONMENT OF LEVY 12 13 APPORTIONMENT OF 2008 LEVIES MATCHING* AND NON-MATCHING FORMAT -- --- --- OPERATING LEVY ----- _____ - -- MATCHING* NON- MATCHING TOTAL 558,529 6,413,969 6,972,498 845,800 10,071,700 10,917,500 T 0 1- 2 0 c 0 cn d d 2 cr 0 o Er 1-- z 2 w 0_ - CE 0 * Based on preliminary estimates of provincial funding. 14 THE TORONTO AND REGION CONSERVATION AUTHORITY BASIS OF APPORTIONMENT - MUNICIPAL LEVY - 2008 (BASED ON 2006 FOR 2007 MODIFIED CURRENT VALUE ASSESSMENT FIGURES *) MUNICIPALITY CURRENT % OF CURRENT TOTAL POPULATION VALUE MUNICIP- VALUE POPULATION IN ASSESSMENT AUTY IN ASSESSMENT . AUTHORITY AUTHORITY IN WATERSHED $(000's) $(000's) Township of AdJala- Tosorontio 1,278,874 Durham, Regional Municipality of 24,182,754 City of Toronto 421,988,773 Town of Mono 1,077,860 Peel, Regional Municipality of 169,069,124 York, Regional Municipality of 135,188,932 ANALYSIS OF FlEOIONAI, tWNICIPAUTIE1 Durham, Regional Municipality of Ajax, Town of Pickering, Town of Uxbridge Township Peel, Regional Municipality of Brampton, City Mississauga, City of Caledon, Town of York, Regional Municipality of Aurora, Town of Markham, Town of Richmond Hill, Town of Vaughan, Town of Whitchurch -Stouffvfile, Town of King Township 4 51,155 * 20,056.788 100. 421,988,773 5 53,893 * 73,441,914 9,846 394 190.404 159,013 2,108,054 2,108,054 6,578 329 989,812 444,593 * 123,440,684 662,014 598,052 752,786,317 639,033,208 3,966,708 3,310,435 10,170,220 11,378,971 2,633,564 24,182,754 52,285,676 107,858,902 8,924,546 169,069,124 7,225,257 42,987, 888 26,604,658 50,272,220 4577,626 3,521,286 135,188,932 + As provided by the Ministry of Natural Resources 86 8,746,389 87,276 95 10,810,022 84,686 19 500.377 18,442 20,058,788 190,404 75,057 80,452 3,504 159,013 63 32,939,976 354.667 223,440 33 35,593,438 582,624 192,266 55 4,908,500 52.521 28,887 73,441,914 989,812 444,593 4 289,010 41,307 100 42,987,886 226,358 99 26,338,609 142,487 100 50,272,221 211,082 43 1,968,379 22,635 45 1,584,579 18,145 1,652 226,358 141,062 211,082 9,733 8,165 123,440,684 662,014 598.052 Page 3 15 TORONTO AND REGION CONSERVATION AUTHORITY 2008 LEVY APPORTIONMENT MUNICIPALITY ADJALA - TOSORONTIO DURHAM, REGIONAL MUNICIPALITY OF Ajax Pickering Uxbridge CITY OF TORONTO TOWN OF MONO 8,748,389 10,810,022 500,977 PEEL, REGIONAL MUNICIPALITY OF Brampton Mississauga Caledon 32,939,976 35,593,438 4,908,500 MODIFIED CURRENT VALUE ASSESSMENT IN WATERSHED $(000's) YORK, REGIONAL MUNICIPALITY OF Aurora Markham Richmond Vaughan Whftchurch • Stouffvifle King 289,010 42,987,886 26,338,609 50,272,221 1,968,379 1,584,579 2008 GENERAL LEVY PROPORTIONATE FACTOR Page 4 2007 GENERAL LEVY PROPORTIONATE - FACTOR 51,155 20,056,788 421,988,773 53,893 73,441,914 123,440,684 639,033,208 '0.0801% 3.13861% 66.03550% 0.00843% 11.49265% 0.00823% 3.08266% 68.57231% 0.00834% 11.33314% 19.31679% 18.99531% 100.00000% 100.00000% 16 SECTION 2 2008 OPERATING BUDGET 17 TORONTO AND REGION CONSERVATION AUTHORITY daj A 114 2g 8 A E a 3 m o 0 Wagon and Oita costa rranICd ID odaIID1 l naltaT& 8 g to l4 e e . R RA 1 os co h n Oi tv g m r m M HE n S a r ca a VuIv[IoL EqupmontAaaong g I" 3 3 ContervWlun Field Conlrna o C. C. a d A S {N G P 2 n 2 Ap fi Is 9 A ?A A R§ # m v el 4 r 14 I § p N Ty N. •••' g Yl E of g§ Aga. § 0000 m ntvrt Cr CID m m0 0 �a ?F Konngh; Contra fo• Conn Waded 8 8 8 8 Expandfura Total TORONTO AND REGION CONSERVATION AUTHO 8 1 Recd i.g;reasn and maw wllc h new Bob HU1ler Alermurr.I Pork g A E 2 j 4 - 7 - 9L O 3 E a E c " m h a E $ c 11 g T b e. c � � $ v 11:: .`34 ° i o 8 R ti E' a c `_aa n T o t g 8 g g 9 g g g gg 8 Ha 8 N' rte: 6 _ S a aS _+ 'P ?S l ,`c�pi n N n z ; r� t y b af. tm` .5 t 3 0 RA • u ce,. mmv,, m$ mN .d N v.ri' A p XX 3N N P} IV OY H CO le n Ptrr budgalacl c m ® `9 030 1 ` c N w a. o m a 11, fs 3 9 � N N G,6,_ fin M R x MgN g t- g_aki 2 g to fly g grit of A a' of .- •- - AS 8 R. R. R. RR a. R &IR ES 810 Nndrghl 19 0 t2 z 0 Q cc Z f0 V /0 V Li. 0 0 0 Full -time Equivalent Employees TOTAL FTE's U) SD •Y LS) CO CO m lf) It) (D N N 7 Cri O o o A to SC] t0 N 0 O N, c0 CA o n rc N r CO rp M a@ lV 47 N ill N Q W J, J to m m r ... N ii, CD N N Finance & Business Services Parks and Culture Office of the CAC O tq co CV V' M 0 1f] N N • Tata/ Operating Q U CO co SD W N r TOTAL STAFFING 20 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Finance and Business Services Page 8 ACTIVITY: Administration 2007 2007 2008 Budget Actuals Budget % Chq $ Chg, $ $ $ Expenditures: Financial SeMe s 830,200 841,051 1,057,700 27.4% 227,500 Office Services 1,255,900 1212,732 1,249,100 dS% (6,800) Information Technology 612,200 615,584 714,600 16.7% 102,400 ( GIS 459,100 387,591 466,100 1.5% 7,000 Project Surcharge (1,008.100) (896,975) (1,084,800) 7.6% (76,700) Environmental Management 63,800 67,980 56,400 - 11.6% (7,400) Systems Expenditure Total 2,213,100 2,227,9$2 2,459,100 11.1% 246,000 Funding Sources: Program /User fees 474,000 ' 567.868 571,000 20,5% 97,000 Reserves - CFGT - Living City - CFGT - Floruthrough - Municipal Provincial Federal Donations/Fundraising Non- Government Grent5 1,685 165,000 - 165,000 Revenue Total 474,000 569,551 736,000 55.3% 262,000 Net Expenditures 1,739,100 1,658,412 1,723,100 -0.9% (16,000) CQmCOeintki Major 08 over 07 Changes (In addition to economic factors): Wage costs: Including annuatization of Records Clerk and NP Clerk positions and return of staff on maternity leave. Budget also provides for a new Manager, Finanoial Systems Projects effective Feb 1, 2008. Accounting Cordinator position charged 30% to TWRC, down from 50%. Wage costs and other pressures were partially offset with addiffonal interest earnings (875,000) and PST rebates generally available to charities ($135,000) 21 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Finance and Business Services Page 9 ACTIVITY: Rental Properties 2007 2007 2008 - Budget Actuele BudOat Yr MI, $ Chst. . $ $ $ Expenditures: Basic Rentals 559,800 635,099 560,700 3.7% 20,900 ORC Rentals 693,000 914,731 827,100 19.4% 134,100 Special Agreements 101,500 314,509 106,200 4.6% 4,700 Central Services 340,600 319,561 329,300 -3.3% (11,300) Expenditure Total 1,694,900 2,183,900 1,843,300 8.8% 148,400 Funding Sources: Program/Userfees 2,092,100 2A68,367 2,353,900 12.5% 261,800 Reserves - CFGT - Living City - - CFGT - Flowthrough - Municipal Provincial 137,578 - Federal - Donationns /Fundraising - Private Revenue total 2,092,100 2,605,946 2,353,900 12.5% 261,800 Net Expenditures (397,200)J422,046) 510,000 28.5% (113,400) Comments: Major 08 over 07 Changes (In addition to economic factors): Expenditure and revenue increases reflect new Sob Hunter Mernonai Park units from ORC No net revenue from OPG lease as per 2007 agreement and additional expenditures because OPG is vacating the building In June, 2008., , 22 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL • DIVISION: Finance and Business Services Page 10 ACTIVITY: Property & Taxes 2007 2007 2008 . Budget AgueIs Budget % Cho. S Chg. S S S Expenditures: Property Services 809,600 779,960 1,038,100 28.2% 228,500 Taxes & Insurance 372,000 948,074 620,000 66.7% 248,000 Conservation Land Planning 85,500 85,200 96,300 12.6% 10,800 Expenditure Total 1,267,100 1,813.234 1.754,400 38.5% 487,300 Funding Sources: Program/Userfees - Reserves - CFGT - Living City - CFGT - Flo3vthrough - Municipal - Provincual 2,092 - Federal . Donations /Fundraising Non - Government Grants 55.000 14.067 65,000 182% 10,000 Revenue Total 55,000 15,159 65,000 18.2% 10,000 Net Expenditures 1,212,100 1,797,075 1,689,400 39.4% 477,300 Comments: . Major 08 over 07 Changes (in addition to economic taclors): Increase of 5243,000 in taxes related to tax exemptions not approved by MNR . Annualization of Senior Property Agent & clerk positions_ Addition of a contract position for 8 month and plus $50,000 to deal with Tangible Capital Asset requirements NOTES: 2007 VARIANCES Increase of $605,000 in taxes related to tax exemptions not approved by MNR for 2005, 2006 and 2007 23 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Finance and Business Services ACTIVITY: . Vehicle & Equipment Page 11 2007 2007 Budget Actuals 2008 Budget - % Cho. S Che. $ S Expenditures: Fuel. Maintenance & Repairs 452,800 686,612 Vehicle Purchases - New 525,802 Vehtcte Purchases - Replacement 245,900 Equipment Purchases - New 5,000 Equtprrtsnt Purchases- Replacement 130,000 Equipment Disposal Proceeds (53,000) (46,186) Internal Recoveries (780,700) (1.066,428) $ 488,100 270,000 83,900 (30,000) (810,000) 7.4% - 9.8% - 100,0% -35 -5% -43.4% 3.8% • 33,300 24,100 (5,000) (46,100) 23,000 (29.300) Expenditure Total - Funding Sources: Program/Userfees Reservos CFGT - Living City CFGT • Flowthrough Municipal ProvincdaI Federal Donatiors/Fundraising Private - - - - - - - - - Revenue Total - Net Expenditures - Comments' Major 08 over 07 Changes (in addition to economic factors): Normal rate of roplacemenls. 24 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Watershed Management Page 12 ACTIVITY: WM Divisional Management Expenditures: Divisional Management Expenditure Total 2007 2007 2008 Budge; Wigs Budget 9%Cg, $ Chd. $ S g 208,700 220,541 220.400 5.6% 11 ,700 208,700 220,541 220.400 5,6% 11,700 Funding Sources: Program/User fees _ Reserves CFGT - Living City CFGT - Flowthrough Municipal 15,400 - 15,400 Provincial 11,250 15.5 12,500 1t_1% 1,250 Federal 11,250 15,625 t2,500 11.1% 1250 Donations /Fundraising - Private Revenue Total 22,500 31,250 40,400 79.6% 17,900 Net Expenditures Cornrnents: 186,200 189,291 180,000 -3,3% (6200) 25 26 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL . DIVISION: Watershed Management ACTIVITY: Watershed Strategies Page 13 2007 2007 2008 Budstet Actuals Budget % Chg. Icbg, $ S S Expenditures: Don River 279,500 269,290 307,900 10.2% 28,400 Humber River 283.900 337,275 304,100 7.1% 20,200 Rouge River 400,000 425,000 475,000 18.8% 75.000 Highland Creek 9,700 8,339 5,300 -35,1% (3,400) • Etoblcoke - Mimico Creek 274,400 245,779 244,100 -11.0% (30.300) Duffins Creek 231,000 242,842 280.300 21 3% 49.300 Oak Ridges Moraine 132.900 118,920 141.000 6.1% 8,100 Waterfront Strategy 68,700 48,814 72,100 4.9% 3,400 - -- _ Portion funded from Capital __ (158,300) (254,280) (145.200) -8.3% 13.100 10,028 Other Total 1,521,800 1,451,808 1,685,600 10.8% 163,800 Expenditure Funding Sources: Program/User fees 1,160 Reserves 48,600 18,800 -65A% (31,800) CFGT - Living City CFGT - FTawthrough 15,349 - Other - Municipal 20,000 .45,039 20,000 Other - Provincial 19,250 45,000 133.8% 25,750 Other - Federal 34,250 56,770 60,000 75.2% 25,750 , Other - Donations /Fundraising 400,000 425,000 475,000 18.8% 75,000 Other - Private 65,700 58,223 65.700 Total 587,800 601,542 682.500 16.1% 94,700 Revenue Net Expenditures 934,000 850,265 1,003,100 7.4% 69,100 Comments: Major 08 over 07 Changes (in addition to economic factors): Don/Highland - vacant Don Specialist position restored. Rouge: more Regen Trust funding available. puffins - 07 gapping not present in 08. 2007 Actuals: ORM Alliance - extra expenses funded by extra partner contributions. 26 27 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Watershed Management Page 14 ACTIVITY: Conservation Field Centres 2007 2007 2008 Budsle> Actuafs 8udaet % C11g 5 Chg- 5 5 5 Expendltures: Program Management 133,400 139,400 4.5% 8.000 Education Suppor•, Services - Mar,3fC8 vaprta! 216,700 396,984 19,100 -91.2% (197.800) moved to own page - Albion Hills 719,100 624,472 723,300 0,6% 4,200 Claremont 640,700 862,223 707,000 10.3% 66,300 Lake St. George 675,800 674.296 871,900 29.0% 196,100 Education Special Projects - 134,500 105,445 27,300 •79.7% (107,200) Recoveries from Other prooram.- (5,000) (143.502) (16,100) 222.0% (11,100) Expenditure Total 2,515,200 2,319,918 2,471,900 -1.7% (43,300) Funding Sources: Program/User foes 1,657,900 1,458,907 1,706,800 2.9% 48,900 Reserves 10,000 (7,299) 5,200 -48 0% (4,600) CFGT -1 wing City CFGT - Ftowthrough 124,500 142,007 334,500 168.7% 210.000 Municipal Provincial Federal Donatiorr,/Fundreising 9,500 - 100.0% (9,500) Non- GovemmerrtGrahts 134,500 107,681 27,300 -79.7% (107,200) Internal Revenue Total 1,936,400 7,702,296 2,073,800 7.1% 137,400 Net Expenditures 678,800 617,622 398,100 -31.2% 180,700 - Commons: i Major 08 over 07 Changes (in addition to economic factors): 27 28 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Planning & Development ACTIVITY: Planning & Development Page 15 2007 2007 2008 Budget Actuals Budged G_F gz $ C tom. 8 $ $ Expenditures: Planning Services 817,600 757,073 618,700 -24.3% (198,900) Regulation Services 680,500 739.367 771,900 13.4% 91,40D Salicrtor Realty Inquiries 51,600 66.236 64,000 4 7% 2,400 Policy, Research end Special , Projects -Oct 25/07 move to capital except for 110-40 87,700 182,315 40,000 - 54.4% (47,700) Hearings 200,000 173,368 250,000 25.0% 50,000 EnvrironmentalASsessrnents 1,109,900 1,085,686 1,483,400 33.7% 373,500 Portion funded via other Program Categories (207,000) Expenditure Total 2,947,300 2,787,045 3,218,000 9.2% 270,700 Funding Sources: Program/Userfees 2,757,000 2,825,776 3,301,600 19.8% 544,600 Reserves - CFGT - Living City - CFGT - Rowthibugh - Municipal 836,500 645,627 1,100,800 31.6% 264,300 Provincial 2,092 - Federal - Donations/Fundrarsing Non - Government Grants 12,634 - Revenue Total 3,593,500 3,487,129 4,402,400 22 -5% 803,W) Net Expenditures (648,200) (700,084) (1,184,400) 83% (38,2001 — - -- Comments: Maior 08 over 07 Changes (in addition to economic factors): Increased revenues by 20% from 2007, new Seaton Lends and Markham funds Increased expenditures by SIOk for Huron Wendat work No recovery from TWRC projects In 2008 (515K in 2007) 28 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Planning & Development ACTIVITY: Enforcement Page 16 2007 Budget 2008 Budget % Chg. $ Chg. S Expenditures: Enforcement 509,300 491,461 Legal 50,000 20,522 $ 530,000 50,000 4.1% 20,700 Expenditure Total 559,300 511,984 580,000 3.7% 20,700 Funding Sources: Program/Userfees Reserves CFGT - Living City CFGT - Flowthrough Munlclpal Provincial Federal 135 Donations/Fundraising Private - - . - . - - - Revenue Total - Net Expenditures 559,300 511,849 580,000 3.7% 20,700 Comments: Major 08 over 07 Changes (in addition to economic factors): 29 TORONTO AND REGION CONSERVATION AUTHORITY DIVISION: Ecology Page 17 2007 Budget 2007 Actuals 2008 Budget % Chg. $ Chg. S Expenditures: Program Management 381,6.00 Sustainable Development Planning Review Services 30600 Special Projects 190,000 Natural heritage Management 546,300 Water Resources 917,300 Flood Forecasting & Warning 222,700 Op. & Maintenance of Dams. Channels and Water Control Structures 313,800 $ 361,285 3021726 184,322 535,279 733,034 224,523 315,785 $ 409,800 625,800 904,500 327,300 323,600 7.3% - 100.0% - 100.0% 14.6% -1.4% 47.0% 3.1% - 28,000 -30600 (190,000) 79,500 (12,800) 104,600 9,800 Expenditure Total 2,602.500 2,364,446 2,591,000 -0.4% (11,500) - - - • • - 100.0% -100.0% - 100.0% - -66.2% - (115,000) (50,000) (25,000) (49,000) Funding Sources: ProgranVUserfees Reserves CFGT - Living city CFGT - Flowthrough Municipal 115,000 Provincial 50,000 Federal 25,000 Donations/Fundraising Non- Government Grants 74,000 Internal - (704) 2,888 6,477 25,000 Revenue Total 264,000 8,659 25,000 -90.5% (239,000) Net Expenditures 2,338,500 2,355,787 2,586,000 9.7% 227,500 Comments: Major 08 over 07 Changes (in addition to economic factors): Lower revenues in Ecology Administration Higher expenditures in Flood Forecasting Sustainable Development in capital NOTES: 2007 VARIANCES Lower revenues from Training Sessions and Products. 30 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Restoration Services Page 18 2007 2007 Budget Actuals 2008 Budget % Chg_ S Chg. -8 $ $ Expenditures: Program Management 378,400 374,006 409,200 8.1% 30,800 Inland Fill 230,000 122,450 300,000 - 30.4% 70.000 Plant Propagation 467,100 653,570 451,500 -3.3% (15,600) Planting Projects 549,600 2,287,503 617,500 12.4% 67,900 Asian Longhorned Beetle 540,400 523,100 -3.2% (17,300) Internal Recoveries (513.500) (1,050,449) (796,000) 55.0°, (282,500) Funded from Other Projects (160,100) (530,609) (175,300) Archaeology 477,500 450,082 570,000 19.4% 92,500 Planting Special Projects 191,000 227,200 19.0% 36,200 Expenditure Total 2,160,400 2,306,552 2,127,200 -1.5% (33,200) Funding Sources: Program /User fees 2,220,000 2,489,368 2,282,600 2.8% 62,600 Reserves 3,123 (350,000) • (350,000) - CFGT • Living City - CFGT - Flowthrough 205,177 120,000 - 120,000 Municipal 190,000 682,688 341,000 79.5% 151,000 Provincial 91,001 20,300• - 20,300 Federal 490,400 523,940 532,600 8.8% 42,200 0onations/Fundraisina - Non - Government Grants 3,700 - 3,700 Internal Recoveries (839,800) (1,581,058) (924,300) 10.1% (84,500) Revenue Total 2,060,600 2,414,238 2,025,900 -1:7% (34,700) Net Expenditures 99,80 (107,686) 101,300 1.5% 1,500 Comments: Major 08 over 07 Changes (in addition to economic factors): . Archaeology higher expenditures and revenues - Special projects - increased funding from partners _ Inland Fill revenue higher NOTES: 2007 VARIANCES Inland Fill rev. & exp. down due to contractor delays. Additional volume In Plant Propagation. _ 31 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Parks and Culture Page 19 ACTIVITY: Divisional Management - 2007 2007 2008 BUDGET Actuate BUDGET % CHG. $ CHG. $ $ $ IExpenditures: f Divisional Management 331,700 #REFI 481,100 45.0% 149.400 Parks /Culture- Fundraising 63,900 2,100 -96.7% (61,800) Parks /Culture- Sales 197,600 43,300 -78.1% (154,300) Parks /Culture- Customer Service 314,400 361,200 14.9% 46,800 907,600 854,142 887,700 -2.2% (19,900) FUNDING SOURCES: _ __ User fees: 14,500 21,927 20,500 41.4% 6,000 Reserves - CFGT - Living City CFG`i - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other -Donations/Fundraising - Other - Private - 14,500 21.927 20.500 41.4% 6,000 NET EXPENDITURES 893 ,100 832,215 887,200 -2.9% (25,900) Comments: Major 08 over 07 Changes (in addition to economic factors): Share of new Restoration Services building operating costs added. 1 1 t #jFC 32 33 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Parks & Culture Division ACTIVITY: Conservation Areas Page 20 2007 2007 2008 Budget Actuais Budget % Chq. $ Chq. $ S $ Expenditures: General Operations 100,000 96,003 100,000 West Zone • West Zone Administration 132,500 127,015 83,300 -37.1 % (49,200) Albion Hills 665,500 684,542 738,450 11.0% 72,950 Glen Hefty 189,900 196,499 197,510 4.0% 7,610 Indian Line 462,800 472,367 494,700 6.9% 31,900 Boyd 233,900 241,912 249,300 6.6% 15,400 Heart Lake 279,400 324,302 318,900 14.1% 39,500 East Zone East Zone Administration 72,000 19,713 83,440 15.9% 11,440 Bruce's Mill 407,900 393,722 396,740 -2.7% (11,160) Petticoat Creek 373,400 403,219 431,160 15.5% 57,760 Land Management East Zone: 122,600 88,114 125,200 21% 2,600 West Zone: 176,900 165,063 181,600 2.7% 4,700 Major Maintenance 25,000 24,919 25,000 Expenditure Total 3,241,800 3,237,391 3,425,300 5.7% 183,500 Funding Sources: Authority Generated 3,183,100 3,158,720 3,403,600 6.9% 220,500 Reserves 5,000 5,000 CFGT - Living City , - CFGT - Flowthrough - Municipal - Provincial - _ Federal - Donations /Fundraising 1,020 - Private 22,392 - Revenue Total 3,188,100 3,182,131 3,408,600 6.9% 220,500 Net Expenditures 53,700 55,260 16,700 - 88.9% (37,000) Comments: Major 08 over 07 Changes (in addition to economic factors): Camping Fees increased. Outdoor Aquatic Playground Program at Heart Lake added and admision fee Increase. Increased security, insurance deductible and internal service expenses. ( 33 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Parks and Culture Page 21 ACTIVITY: Kortright Centre for Conservation 2007 2007 2008 agoLsa Actuatq BUDGET ,� CFIG; §,,P G. $ - $ $ Expenditures: Administration 108,600 84,000 -21.2% (22,600) Grounds 108,600 113,200 4.2% 4,600 Buildings 167,200 179,900 7.6% 12,700 General Programs 50,300 51,800 3.0% 1,500 Day Use 63,500 93,800 47.7% 30,300 Public Programs 33,200 34,400 3.6% 1,200 Education Programs 309,700 318,300 2.8% 8,600 Cafe 62,400 80,300 28.7% 17,900 -Gift Strop -- _ _ __ -- - - 92,100- 101,600 __ 10 3% 9,500 Maple Syrup Program 234,700 230,400 -1.8% (4,300) Energy Workshops 75,700 22,800 -69.9% (52,900) All other Programs 48,100 203,100 322.2% . 155,000 Marketing 37,300 37,300 1,414,445 - Expenditure Total 1,389,400 1,414,445 1,550,900 11.6% 161,500 Funding Sources: User fees by program Component User Fees 1,233,600 1,168,349 1,394,100 13.0% 160,500 Reserves 71 - CFGT - Living City CFGT - Flowthrough 5,550 - Municipal Provincial Federal Donations/Fundraising 2,580 Private 62,873 Revenue Total Net Expenditures 1,233,600 1,239,423 1,394,100 13.0% 160,500 155,800 175,022 156,800 0.6% 1,000 Comments: Major 08 over 07 Changes (in addition to economic factors): Increased. Wedding program Variance comments 2007: Expenditures: Unbudgeted Ducks Unlimited Partnership projects ffowthrough. Change in wedding program delivery. Increased operating costs due to business growth. 34 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: ACTIVITY: Parks and Culture Oak Ridges Corridor Park Page 22 GROSS EXPENDITURES; 2007 BUP T 2007 ,duals 2008 BUDGET CHG_ $ CHG. 41,100 250.200 $ 1,089,900 $ 1,146,266 $ 1,131,000 250,200 38% - Golf Course Operations Oak Ridges Corridor Park FUNDING SOURCES: User fees: Reserves CFGT - Living City CFGT - Flowthrough Other - Municipal Other - Provincial Other - Federal Other - Donations /Fundraising Other - Private NET EXPENDITURES 1.089,900 1,146,266 1,381,200 267% 291,300 1,211,000 1.283,292 1,264,000 112,600 100,000 0,0437655 - - - - - - - - 53,000 112,600 100,000 1211,000 1.263,292 1,476,600 21 9% 265,630 (121,100) 117,025) (95,400) -21.2% 25,700 t 17,025 Comrnents: �^ to economic factors): Corridor Park . Major 08 over 07 Changes (in addition Added maintenance of Oak Ridges 35 36 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Parks and Culture ACTIVITY: Black Creek Pioneer Village Page 23 2007 2007 Budget Actuals 2008 Budget % Chg. $ Chg. $ $ $ Expenditures: Program Management 240,300 242,400 0.9% 2,100 Curatorial 337,100 319,500 -5.2% (17,600) Photography - Interpretative Programming 1,410,100 4,347.227 1.386,200 -1.7% (23.900) Special Events 78,000 120,900 55.0% 42,900 Heritage Education 256,100 285,500 11.5% 29,400 Building Maintenance 1,134,100 1,178,400 3.9% 44,300 Admissions 158,000 176,400 11.6% 18.400 Giftshop 409,300 427,100 4 3% _17,800_- _ _ _ -- - -_ - - Marketing and Sponsorships 334.800 202,800 -39.4% 4 (132,000) Expenditure Total 4,357,800 4,347.227 4,339,200 -0.4% (18,600) Funding Sources: Program/Userfees 2,133.500 2,001,749 2,161,900 1.3% 28,400 Reserves - CFGT - Living City ' - CFGT - Flowthrough 10,000 65,733 - 100.0% (10,000) Municipal - Provrncial 197,000 220,744 221,000 12.2% 24,000 Federal 21,162 - DonationsfFundralstng 5,100 (16,389) 12,200 139.2% 7,100 Private 22,000 20,682 28,000 273% 6,000 Revenue Total 2,367,600 2,313,681 2,423,100 2.3% 55,500 Nat Expenditures 1,990,200 2,033,546 1,916,100 -3.7% (74,100) _.. Comments: , 1,.. 5.... . . Major 08 over 07 Changes On addition to economic factors): No fee increase, slight attendance increase. Maintenance: utilities increase + supplies cost increase. Marketing staff transferred to Corporate Communications. Variance Comments 2007: Savings due to staffing and marketing reductions. - Lower attendance in education and general admissions. 36 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Parks and Culture Page 24 ACTIVITY: Food Services 2007 2007 2008 Budget Actnals Budget % Cho. $ Chg. $ $ S Expenditures: Weddings: Sales Costs & Revenue 409,300 490,600 19.9% 81,300 Corporate Events: Sates Costs/Revenue 510,700 665,800 30.4% 155,100 Banquet Costs & Internal Functions 89,300 94,600 5.9% 5,300 Visitor Services 173,400 197,500 13,9% 24,100 Equipment . Marketing 39,800 - 39,800 Adjust for Internal charges (55,000) (61,100) 11 1% (6,100) 1,098,956 - Expenditure Total 1,127,700 1;098,956 1,427,200 26.6% 299,500 Funding Sources: Program/Userfees 1,303,100 1,039,132 1,524,300 17.0% 221,200 Reserves (3,457) CFGT - Irving City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Privete 1,509 - Adjust for Internal (55,000) (61,100) 11.1% (6,100) Revenue Total 1,248,100 1,037,184 1,463,200 17.2% 215,100 Net Expenditures (120,400) 61,772 (36,000) -70.1% 84,400 Comments: Major 08 over 07 Changes (In addition to economic factors): Higher Wedding / Corporate Events activity projected_ For 07 actual: Savings due to lower staff and operational expenditures. . lower than projected attendance at BCPV 37 38 TORONTO AND REGION CONSERVATION AUTHORITY 2008 OPERATING BUDGET - FINAL DIVISION: Office of the CAO- Page 25 ACTIVITY: CAO Programs 2007 2007 2008 Budget Actuals Budget % Chg. S Chg. 5 $ $ Expenditures: Corporate Management 438,700 291,926 4.83,900 10.3% 45,200 Corporate Secretariat 351,400 246422 384,800 9 5% 33,400 Human Resources 539,400 336,843 660.700 22.5% 121.300 Communications 989,100 644,388 1,148,100 16.1% 159,000 Professional Access 246,100 114,939 330,400 34.3% 84,300 Expenditure Total 2,564,700 1,634,518 3,007,900 17.3% 443,200 Funding Sources: - - - ---- Program/User -fees — 1,656 - — -- - - - - - Reserves .10,000 - 100.0% (10,000) CFGT - living City - CFGT - Fiowthrough 83,000 61,312 75,400 -9.2% (7,600) Municipal Provincial 246,100 312,521 340,600 38.4% 94,500 Federal Donations /Fundraising - Non- Government Grants - a Revenue Total 339,100 375,489 416,000 22.7% 76,900 Net Expenditures 2,225,600 1,259,029 2,591,900 16.5% 368;300 Comments: Major 08 over 07 Changes (in addidon to economic factors): Events Coordinator transferred here Annualizatlon of maternity leave In 2008 Modest increase in corporate legal provision. NOTES: 2007 VARIANCES Legal costs over budget. 38 SECTION 3 2008 CAPITAL BUDGET 39 2690 over 2007 M ntee 8 8 o 0. o c §g“, 8 z- 6 H m ° X v :! m 7 f, c U n - N cc r, X Z' E O mo y = 8 3 L ui a N a z 0 d GO > ph r�AN C4 F c cry (o V p o aa) O o 1- eu im 0. E tv 7 4 F 2 Y 0 o 660,4% 57 111, ?00 8 8 $ 8 8 145.7. -650,700 extra •nvrk for Tardtdo Pe I New RegrJnel brelexi O b 4- r � N N 8 y s 2 a 8 q m 8 a a Gj 4. 6 O d g8 g W vi Marc funding eupyrcr: Mole fundIng suppar- 00. iv r n o 31,6% 210,PDO 18d V 3.100.00 0 0 82 Q O g* 8 B ri L Y Fg rP m a, v is h N N 0 N N' 8 St kg8V i. 4 .1 n g a °E8- . A 88§S a0. °o .o G, 4 0. a 1 a a a c o. MONITORING AND REPORTING z w a York 'Weser t /neeigeeent 2 0 O 0 Eg C O 0 • Q0. U c Ert s 3 Li a r v r 3.2 93.10 .1.14:5,GS'4 0 0 N t+ ato c ami w 40 c c iCl N `t C•! !� [Y 8 O 4- 7 o q a o N w °a gu 8 g 3 ii $ e vs q c w 8.g � us: N 5 8 8 8 8 m oC a pd .n to -i h Q d - Q ri epenereuon Cost Genres coveted trans offer brmlpeta g 3 `3 v 3 6 2 C d 0. D a a a toy end Shoralin* nagenrrtttan Proiecee Yeter Wrn Corporatlan Pro{ecis Humber By !Atone Waterfront rfront Park m t?, sr N O 0 Q Q a° a SuvaIrleb`e TecI trok7pWe rtr OF CL 40 8 o i!! U a a c ci o < a O c 2 mn 0 U) ♦1W 1 V , a__ 0 co 4i m (G N O a a„ 00 0Z m � G J W a. 0 Loa a IIvJv p: j 88 8B 8 g 0 000 00 N� m 'd d rod °i � `•c o F, 8 $ $ F- SQ g m m .n 8 E.8 h w a 9 8 er GO 0 < a to gvici o6a`' h N d,8 N noo gw 9° caav'`` N < r 88 ¢ a�� aim d om gig 8 8 8 322 D1,231 0 6 0 0 0 O megea a0 a 0. a a a a a oo 882 88 0 0 0 0 C G L7 pQ E q�q� 9 m y 0 E o 888 0 0 0 Cl o N o a a §ag a8 8 E Q m o-1 a as a° 3 S 20 a' g b O UI - K i L C �Y 8..==E u 8 fta(Q �tism n pi 8 a 3 CO 0 CO iaa 0 39 2 P1urnay vcarn;bn m7nlly OOou In ZOOS. 000000 C cc yc 8888888- 88.8 tf O N E,$- N A S yy. r . Gti rmge L, M 4 '0 4 2 8 8 0 ii n v C A Ci §3 CA c n a8��n° � p N r���y�A,. N O Y g Y • V mm C, m c'I O Y� 0 0 iii B� 88881 8 �� n n +u - riei O 8 g828�p mei N 9 G[ ydyc P. n' ri ii d a u s Z G = _m o -tint si .i 0 aOC3 .ZS s a?�s 41 5 4 y y T 4 2 y o J d 8 ,mm 2 t u t °j 6 3 FF `s•t>ic E 81 Sq. t' s n R a` C 000000Z - 29,448,0 8 $188 o ( M1 CIS m �9 4 m N z ;et p IQt00000- 4 2 -4 10 0 F 0 20,696,200 a 0 n v, 8 n o S gi g e w 2 K N J{ CO 0 d m celp c'J it O ® N aS u' 4 - a m:k 8 m ry c 8 8 A' H 8 0 ti Lo- Y� ,u S.j f4d x 0 I- Z at G� 0 • 8 Ulm' '^ .. i uJ 5 W e Pisc s z� I« o- U Z Q 0 N UJ • N s CC 0 U,. 8 O N O W O z ~ O I-- r O 0 D P Q U O SFcc CL P 0 N o 7, 04 0 O 4i I 0 0 O O O 8 n Q0 0 2 0 O 00 8 0 f�. O 0 43 G7. O N: N 81 0 0 N R O 3 pa O O 8 N 4" 0 o 1 0 ryi 8 , 8. q. 8 8 8- 0. 4 0 Fl N 0 o:a i el 0 0 m 8 2 0 0 8 2 g 0 N O: 7 04 1 4 8 M N 0 o Y• • v• 01 0 818 0 0 0 0 CO 0 0 0 N0 O 0 T.W.R.C. PROJECTS 0 8 28 CO 0 O0 G ri 8. m 0 A g gl g, $ S q t n g. 8 88 0 8 R Q.. in $ � 8 5 N 28 8 0j 0 0 SA 0 0 O; Vi 8' S • C• 0 N NS nI esl ppS 8i 8V 8: fg I1 d g STEWARDSHIP w i'UBUC USE INFRASTR 8 CY 2 0, 0 2. 8 v3 d 0 0 41 0 iv UVIND CITY CENTRE 0 0 0 • O 0 N 0 O O 47' !.(5 tO'I 0 8 0 3 0 0 „ W i 0 RCP./ DEVELOPMENT & RETRCPIT co 0 0 N CO 2005 TOTAL 2007 COMPARATIVES TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP' Caprtal ACTIVITY: Regional Monitoring Program Pn9a 31 2007 2907 (BUDGET 2036 BUDGET BUDGET pune-1 T ACTUAt,S VARIANCE BUDGET CIiG PHG. $ 5 5 5 96 $ GROSS EXPENDITURES: Prnectldanacernern 138,893 130,853 (7,547) 131,200 -5 3% (7.300) Aquutc 355,300 352,300 (13.920) 392,100 7 0% 25.800 Terrestrial 83,100 100,480 23,360 131,500 582% 48.400 Wxlur Chnelly 141,800 77.624 (84,270) 147,400 3.9% 5,500 Row 2 Precipitanon 153,000 133,167 (20,633) 140,600 -8 1% (12.400) GIS & Database 14,000 13,390 (510) 20,500 46 4`.G 5,500 Mot Nrla Virus Moretorin9 55,800 103.231 47,431 63,100 13.1% 7.300 Groundwater i Well tnamEations 39,500 46,581 7,081 45,500 14 9%, 5.900 Cater Projects 45.144 45,144 982,200 1,007.931 15,731 1,071,900 9,056 78,703 FUNDING SCURRCES' Program/Userfoes 17,353 17,363 2,500 - 2,500 Reserves - CFGT • Liv81g City • CFGT - FlaMnrough 5,000 - 5.000 Otner - Municipal 2.500 (2,500) 1,800 -28.0% (703) Other • Provincir l 19,900 93,253 73,383 58,300 182,9% 36.400 Other - Feceral 6,900 2,569 (4,331) 56,300 715 9% 49,400 Other - Donations/Fundraising Nan.G6varrirnent GranI3 Recovenea Internal B4Iing3 15,700 15,700 C4pftnl levy Peet York Durham Toronto AdlataiToe Carry.arward envy 20,300 113,105 83,885 137,800 360.6% 108,303 265,000 265,000 284,600 255,000 266,000 279,000 60,070 60,000 , 60.000 285,003 265,000 284.000 107,900 39,728 28,700 Deficit f (Surplus) (68,164) r4OTES: 2098 BUDGET More capital funding Less non capital funding NOTIr9 2037 VARIANCES Some Water OuaEEt e vark carried forward to 2038 43 TORONTO AND REGION CONSERVATION AUTHORITY 2906 CAPITAL [BUDGET pIY1SIQ Wmnshod Malagutc Ylt GROUP: Capital AC;MN Peel MEW Man •eraem tPlan'1:{J Ultrq,cn Psnl i tuna...non- S.r•eaurrth•Ct- PUrrea,lntg7rYen Hunter. red Ilrntrar,m1 ,0,T Zee? BUDGET 2106 BUDGET ACjl:tis45 vAkW_TS.E BUDr,ET S S 5 5 Si.S05 155195 fu4 J traer BU'Oet Petl > 3.906 rlaer 91d4et Low Pao 4P3 ',lip.$ 0ldala 0.9irs to IOU WVa, 1,543 Woe; 8910co huNner 1 EUO 3ulsea RN, Rw161 Goa w 1,700 via, Rov Rp,klan ena SEE FLOCCIPWN 12 /PPKG PROJECT Pow MsAdwv Modal Cam; 11`a1•"nl Erna.. leo heri,-a d M.YrtYnmte CGier.Nah7bChemel f34aan Omni Psa[ ulna Miner 00.1 u,140 13,749 Otrlcam Sptate • Fl941 nam io A9,eswie a Graa414104*> Sham C+snu4latr AraOPb MoSN Ge01eoaGt:r?4 191■/201 G,164/06,4114 . z gO'NINNN1.. OAP AS:e•.ancm /S03 :,570 I aW S1ana,laer0 Rtra1913NrQ 0900 3038 0K,0741 .•05 0.4 102 Al SulitaiSiest tens 21,700 141.3 GS Ul71 5,500 -742% (16 s03, Sial0osi+NsiN O SWRrn.9Ofanu•.t•5 5001 500, Steace Wass0 xµtt.ii Voacr: iod Ftrnn no 20 Zen 20,9_E0 xatacc SuM.aswtxC Pinanp3 Ant al: Fassalan ion. 700 17431 -Sit,' V 970 AGa4Be Teemal CcoOtatc Amine- fan Pun Amnia Evanzira Con71M.a 4.9301e Ru,ial Gownex4Y 2030 20..250 Amens- M0l10109 d Etwsllian 934X0 1391'33 32.x0 t 41. 1.6_00 Teak PC4n onnma rlmhPt3n:>Gq idrallfial�C4*eencm x900 20 031 7,930 .7123 (11317 Terresniar Mtstricerrlal...3a O.ntr- RtBC 1.100 OxolROes Ca.K DueNnY kW= O11er. C,yuaaan 41 lre04434 Omar Iraq Putt& Calm, 6tpugerrient P11= Recm1Cams (MO tD,.112a ll Wawa Muhl 41 - W acre: aci 9.609 17.94 r OutlM 2.200 1,054 AN, CaitEv CiNatet`sa6aa 4,73 8761 BUDGET 5513. ear, T Ck'<L (51.3'2 >1 34.205 4.174 131901 (:.3[277 2E9700 20 EC 50,100 111Y ),207 %,9.?'1 , N IC01 4 It1 1543 2,915 (1 7911 a1410,4 11,70171 23201) R 2011 1 aa• Diana .,rla 7k441.a41 /a ra.iCa 0.6,4'[72011 rcel pLre,�e aacullenn Lee mamma I.tV Fa osld xta Cuae`.rit lcfi7.mwx o awn exe .0004.Caea Revere 91.270 12001 3t& ,SB1 P887,-401.1AT1C RES In4'AC7 FUNDS 401303 "run* carePtiners FUNDING Pfll cG - PrimarMht,(4a4 Pesones CFOT - tl.r.t1 X14 CFGT - ttnssl+atJrh Pros, KnE4r611 Otter Fadani CONY • Danataussn',7rt/atra Caw -P9,001 tnlemal Peal 7002 nwn 57roael ivy 39 12,2:31 110 3AL7 11.554 (2&01511 34,010 E94.11, 41207 •10501, 12.757 -11)205. 11,3901 111.,720 7005. 10100 477 980 402.922 (17,1,707) 102,8010 22 950 $00.370 5.10/ 3,ttV 212=3 292p00 15a20D 120.923 19 1091 .1000% 43.1121 (3,103) - *42.0156 13.103 203 100 5,7 :a fail 2E42E0 •4.514 52.00» Oat / (Si p1ta) (116,058) .t1O11<u 2454, R110GFT 11444 4 m 44461 7.,005 �ccr Sta1 NAR1aH6' g,=. 4436■: rl ta.Q tilts X311,54 13 20034[!7 dem U ts,ltn 4'.s 11 dM•aloi:s TORONTO AND REGION CONSERVATION AUTHORITY 200B CAPITAL BUDGET DIVISION: Watershed Management GROUP- Capital ACT1V(TY: Yor1c Water Management Pegs 33 2037 2007 BUDGET :008 BUDGET BUDGET fVDCFT ACTUAiS VABIA. GE BU0SiQ CHG CrG 5 $ 5 S % 5 GROSS EXPENDITURES' Water Budget York 23,10300 8,129.82 - 14,070-18 10.100-00 -0 55 (13.003) PlannIr}r tn:agrauon. Picfoct Mannoerrent 374,300 265,620 (507,420) 132,800 04$% (241.500) Aquatic Resource Stung Report Prnp,-valron - Cthcr: Report Cards ewer. Report Cards Groundn'aler Rot.' MxFI Devedprr.3rrl 03....00 13,258 (20242) 20200 -39.7% 03.300) Gill unrtvrterOuahtyAssem ent 4,070 - (4.000) 4000 Surlece WO: Natural Channel Design Sur5 ' e WO' t7s•rnsl Channel Design - Surt ce 'Minn' Suriace Water Cu4By - non 10.161 10.181 Solace Water - Storravn:ear R6150f8 - Don 34,400 34,400 . Sur r6e Flow Regl113COf1 lkte5 85,7°0 51,381 (14,319) 79,300 7.5`6 (6.400) Water Sadost- tawFlaw Water Brxlgel• Perrnits to take Wake 4,503 4.500 Aquatic* Land Use Impact Modal Aqua*. Fish Plan Sust:A mble Ner,5bourtOcd Retrofit 75,000 - 75,030 0(ound0a :en Study Surface Water 0 Rural water 0 92,200 (15,292) (107,4521 62,000 - 92.8% (30.240) Terresafelt Histoltcal Wetlands Ten wet Conrponerl Plennukjr t1<tegrallOn :timber pnj,14tnegame5l Grounri eten 041414nbar Surl,roe Water :Humber Study 22,706 22,706 Surtace Water Q, Rouge SW R 5oSt Oiprtunnes 6,178 6.179 Surface Water O.Number S'N R9110t4 Opportunrllert 12,402 12,402 Ague* watershed Plennirg Aquas ,JI Ag1lfic Systems 40,000 30,000 (10,000) 31,500 - 212% (8,503) er Aqua*. Rip eon Zone 731 731 Aquatic. Fish Habitat Surve,r Aquallc, Modelling & Evaluation YR: {,BUST CQMM/TEGI47UND5 C4 t604 16,525 16,525 FUNDING SOURCES: Pta$rMruklser teas Reserves CFGT • Lrving City CFGT - FtvMhro:lgh Other - Montt:pal Ocher - Frgv%ncc+l O91& - Federal Other - Dorlauorls(rundraitang Other • Private 7501 TBD 2 052,800 481,952 (170,838) 414,930 - 36,4% (237.000) Cepaaf levy Peel Yogi( 380,080 413,•03 171.500 -54.9% (205,500) Durham TororrIn Carryiorv.ardlevy 272.603 68.462 243,400 108% (2.400) ()elicit/ (Surplus) (170,838) NOTES: 2018 BUDGET Less cetataJ funds as Groiect is in inn., phase *TES. 2007 VARIANCES Scr, a projects Nat have hands deterred to 2006 dux to delays of Cam (e5on el deliverables TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL SUbGET DIVISION -. 1'/wtarxhird Manaaernent Page 94 GROUP: C008181 ACTIVITY- Durttgm Warar_Idaa a,Gfagn7 2007 2007 DUDG ET a 2000 B0JDGE.7 BUDGET BUDGE1 8C1UAL8 VARIAN BUDGET CHG. Cm, 2 S 5 3 - 2 C.ROS5 E %PCNDfiURFS: • Groundwater. Oadiaanlntegrated Grcundwator Plan 13.80.7 113,803) -1 4:8.&13) Grour4.•Zsr, OW=171$Iu4, 1,403 (:.403) .CA 09r 11,495) Sarre lmtoaen lit ufirq I 40,aled PL9n1 75003 {75,803) •ICO OK {75.800) 0ufxe Rew-Seniaen • f u,io Geoniorchotav 19400 56171; 121,579) 15.400 Suface tlaler 0• 511: ReIropt 9cprtundes {THERE IS ANOTHER Other. Retmrl Girds 50 D30 50000 50000 3wicte F12o• Stream GAUGES 93,403 27.3E2 59.0111 56.000 -11 7g 47,430) 440.233 Qumw.m 1'.:h Plat 71 2,00 Ms 8001 12790 - 11,79) -(5.1120) •a1Cr L'udg Carrtttterr. Surface Rev. Nydroo7y Model • • water Bulge( Low r- ;ow rd ex.yrarn gnu • `later 94092: Pmr=t.• 1a take Water 400 400 - ' 0nlrgr Irno5rr0m Duff/Carr Gara.•re Rey P0003• - Fib Wdmrng Sieieres it #load 060001 Cdt728I ' eguazhcia Line Ala00to3 UCGeIe 60033 45.861 214.3751 74,3(0 23.61) 14,300 dace.Nat018l C118011e1 Des 130 - r E 5o' SIDf5' - Mosier Pton 17,01'7 32,817 - WATFRSI4S2OWATFR CUAI►TY 47,981 47.387 4U54MAM •,AI•Fyiaarr?r Aqualfc -r mods• da Gac- a Aieetepemenl 0.003__ (6,030) (4 000 _ _ —_ __ _1000'8 .322k' _ 307,900 208,005 (99.595) 208,400 095.2001 1fUNOINO SOURCES: • • • rarrf5Ieer tees - exrres - �* 07 -Doug Clty - 07 • Fixw•rawh • that - Prtwirfdel j•1l r- Fe482a1 - 1.111er - OanzaUnv'FtndraElnp • I• Ilse - Private 21,900 (21900) 12.703 .413% (9,103 I - pi 21,800 (21070) 12.700 .41.745 (9.103) 001 levy -'EI - grY - irham raron� 088.000 180,130-3 1631135 ,9 090 (6.000) rytonvetd Ivy 719,000 40,130 3.5,700 70,59) Teo 1001 `t pa,t r IS.Irpkn) 1.885 (77,785) • - 0785! 21300 MIDGET 1tir11ained 2007 19o8 a-capita trading eta carry (o #art Rtnm 10= 21307 1 . .TES 2•37 VARIANCES • 340;101 Um 7306 dnffarce prEdects -were san- sfe.ed in 2007 • 46 TORONTO AND REGION CONSERVATION AUTHORITY 20013 CAPITAL BUDGET 0IVtStON: Watatthed Management Pam) 340 GROUP. Cap(tal AMITY- Wal0t A(4na a•'nent and .oft-on of Toronto Remena1 Action Flan Pro col GROSS EXPENDfr,URES• 1.01420.• Plaruling L lntagraUa t v.14141 OidD,Buag4i3 'Man Lao Flow Vo.dTt.a Y.7.tr1_ Assac aanl S Ara4%0 for Pent.l5 10'(ate wale. wstyl Rur91 Wersr Ouatty KIEL - I- Leriaa •te is hll G■CUro.WAY V:..tm.*J'aNlio nd mrC.wter 1.4514 'J:...Y IAngl - Gro.nOtoter Ctal6y &la:Dr:meell Weber Mngl DOI Slrr'!.n V /Dlrs CualiyS3-0f .1,742n_ Slisra,sOf Re7014 000011unue5 Ass. smrams /tar ungI. Aa'atc LODDIr 2 8 Ev2(03301 wfiz t_ AGrrd.. Raaon Pre ratYf: 'f.L'art_ Ar/tau0 Reidy * 3tutry - V /n4nc‘c Ftebung V 7J rL Rwan. Zan: Etnoy h2uau_ Pnan;eD 'r471nr1: Hgland F'sh Lbnsomorc Pori 'Moan_ Eon t(atual Coret & (and Us.1,43cons mean: ablate Chance Rea Cr* wzminD. Gra+1h Ms50emen0 Futtc Usa OFvo lunr/ rrcnOry, '21111D1/1G SOURCES; firuaamtl:er feet CFO' - LAing Car Cr GI • 313+13(7.11 ODtar - 1.t4:trpat Omer - P)1tlnet-J Oho. - fl:dtr04 CM= • Oanalpv,}44J, OPc_^- PYupte teal MD 2 .rya Deficit / (Surpolr4) ROTES: 2DD9 BU04b— Loss Cuncln9 0o-m CeVefTatrs.a NOTES. 2007 v'ARwttcgs 2007 21107 BuoGfT 10e?. BUDGET BUDGET RtIDC? r ACTUALS VABIBNIA 41.00E1 CHC CHC- 3 5 5 K 5 210-00 133,473 f112CC2) 177([0 -2E5`. 170.441 t0 2P6 (210121 2 /,13( -322% 117,2[91 2L472 21.472 - 1a.C4r, (i:,.t}:0) 12.140 •162% (2407 6.700 146.1691 (54.3591 4,100 -sue. (4.003 0,200 '3234 (16) 7.900 -50.14[ (5:03 :AL'A 10.067 ATOM (401X,0 33,003 - 33.033 11.160 11.100 - 104[2[ (11.107 12460 (12.400) -1303A (14407 52.600 (55.00) 94.303 71s1. 32.303 12.000 27$70 12070 15.903 459,800 2113423 (200,377} 302,300 .100y 01.540 348.820 278,800 216,200 Som 3440014 MA have ltmd dafettcd b 2039 due 12 del/9 Olcarro130y110t Oa1:amrtrs 47 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: Water Cost Centres Page 35 •_CY1Ei4i,,� J5a 2507 2507 BUDGET 2008 BUDGET BUDGET RIIDGET ACTUALS VARIA(4CE BUDGET DUG C,);1,G, 5 5 $ s 14 5 'GROSS EXPENDITURES: PIam11ngi 1ntegraaon: Humber Pro44ct M4nagornc11t 301 100 225.448 - 74,60Z 114,600 -1 - 166,530 Hurritcr Wmer Geoget 13,000 5,804 (8.156) 6,200 .52 2% (8,800) Runic Water Budget 8.900 (5,930) 8,900 P.a1riil;C'I /neon:men' WaIer91at7 Plea Eollwwt47 S.Zu4sastlt-plen1nt; 190,000 13,133 (176,907) 178,800 -5 9% (13.203) Water Managarrtent Guid1hnos 017,400 23,663 (110,737) 153.000 11.4% 15,800 P1omrrg/ kito7a0i 1' Rbuge Proleei Memlosuw-r11 153,700 129,259 (24,447) 34,450 .776% 1119,305) P06011e9t tnte6r't l,en Don Proton Manape111am 212,000 165,095 (46,035) 130,300 44 596 (73,700) Plarninr}110199914:65 r, 014fini Carn.6'o Project MarteElenu2 a 8.0:0 0,030) 8.000 Rum] Wakr Dually MIL PI61 - Rcvge Phase 1 12,530 16,1E5 3,666 -100 096 112,502) rlanntl0 & RQpulsraon Ftf,c/ ilplales 1:0,080 105,440 (21,550) 141,850 8,0% 11,605 Reprcahel Line ),1apporg 7econical Upia-as 140,020 94,325 (45,575) 145,000 4036 8,600 Gcrci:e Regdbhens 14230 61,255 49,085 58000 309 255 43.90a Rouge Waletanel P4110y 35,865 *69.5 200 200 Dm Waters+ie6 PU1cy 17,444 17,444 18.750 18.700 8171150 VJatorshre Policy 28,830 9,598 (19202) - 100096 (28,800) Gr5r0wator. Ws:crshnd Plata 30,300 46.941 16,001 38,300 26.4% $000 G r a . , r a z x r Do, Rmv t o6l Develapmenl- - -- - - -- -- -- 43,500- 15,537 (27 663) -- - - _ -:100 01, (43,500) Grourri,vEter - C3rou058000r Assetssmonts 10,590 010,520) -150 0% 110500) Low Pl5wr 1oc4JG7ron1 16,530 16,123 4377) 11,300 - 31,514 (5200, 51144.x. F,ax• Fluviel GeOmr)9-rr_ Assessment 28,030 (25,020) 29.000 _samahl S Ma0yes For Perm)10 to Teem Water 34,530 7,051 (7,239) 7,300 -49096 (7,000) SP Wafer'.7uahty • Dan 410•+110, n3 7 650 7,650 34,300 - 34,300 Er er. &Sediment(Is 115-48 33,600 25,189 (8,411) 131.800 2523% 93,200 surte4e water t]• h1mter SW Retrofit Opportury49s 24,500 20.8E0 (3,620) 3,800 -84.5% 420.700) Sfe(ace Water 0, Rouso SW Retrofit O'•pr'.tn t 6,200 (6,200) 6,200 Surface Water 0: Don Stormtitier ReIr0 8 34,400 187 (34,213y 34 ,250 .06% 1203) lace water-Don Sumo^ wale: Ch a10y 18,930 10,873 (5,227) 8,200 -56 6% 414.700) 5urtace Water 1-itf00'6r 511.4oy 75,300 28,327 (47,573) 39.700 - 47.7% (36.201) Surface - ',Isom-a CTav,el Roahynmere - 51,700 49.113 (3,587) 41,100 -220 546 (10.600) Pr.dprve Models 0f fond 1..e at Aquatic Resources 35,800 22,518 (32822 3.400 -86 8% (22,407) Aq-Watershed Planrinp 6.258 6.258 23,400 - 23,400 Agiilperien Iona Smog 11200 677 (10,5231 -1000% (11,200) Aq,Th rid (motor& 13,400 7,839 (5,531) 12,100 .97% (1,300) Aq: I,todefrcnp 5 Ev9uEti7n 10.000 16266 6,296 - 100,0% (10000) Aq-Don Flsn Plan 55,305 35,553 (19,147) 48.550 .11 896 (8503) A . Aourlic Rc94u48 Study Repen Prepare on 10.000 11,034 1,034 -160 0% (10,003) AA:GLSF H804ee165 Dreln058 52400 98,492 45,092 52,600 0,496 200 A6ua6c %Stems Priority Planrim-r- 120,000 116,2$8 (3,742) 96,900 .19 3% (23200) 67 -ASPP Fish Da ..‘1,.... M91. 2,925 2.925 5.400 - 5.400 Rouge Fish Ptah 38,800 84,014 45,214 52,500 35,316 13,700 7E00 34 Rime natural Com- 6,176 6,176 Terrl(M Hcrrbcr Natural co er 996 996 2,700 - , 2.703 Term34 Don Naluralea.er 41,100 11.106 86 - 10041% (11.100) Teti: 06 E140 Mimic° Nelu.al Corr 25,030 17,711 (7.229) 7.300 .70 840 (17.700) Air Oualny-Htrrbcr 2,700 2,928 228 - 100096 (4.700) Climax C7.:n9e 11,500 50,940 33,440 - 100.06 (17,500) Ptamingt Iateg ehen 5100. 1611100 Prdect t0ana5cmalt 120,600 020,506 cehe: Pubic Use Oppa'turdties inventory (from 12880,12211 72 O4ior, Dwrian4J Irtert_.i Survey (5140012681.12212 1,438 1,438 - Otrios: Eveueill0,1 or 0n1_■ac00 401000 12133212213 5,090 801 (4,389) 5,000 Met' T111 Pieria (iron 12883,12214 6,700 10,646 3,946 6.700 . Human 1-loraar4 • Wator tech 4,200 - 6,005 3,806 •1000% (4,200) Kellen HrnbrL:e • Srb,.She:alleda 6,800 4,933 (4,657) 4.100 -39 7% (2.700) ; D1nei • Rrch461051t411fle81)3aaon (From 128. 54,122 -15) 22,40D 14,21s (8182) 8,100 - 63.8% (14.300) 81er: Ctitnrst 0i8r3age master Plan 25.070 3,165 (21,815) 38,800 47.2% 11,800 Rap P1on am Fv Ovid Arch. P104 Schott 5.000 5.0110 ro,.01 41ana3 0rnr4 & SpeG>I2ed Plen0100 Sludles 55,000 - 55.080 'hunted P01417 Fdl0..u7 51110135 20,000 23.0(0 Costa covered tryVl00ojmanayernenlPresrans (1,871,600) (1 .424,082) 447,816 (1.920,400) -1866% 351,590 325,100 247.501 (/8,711) 429,300 31.35. 103,200( 48 , Predictive Models of Lana we Impacts of Aquatic Resources Ft)NOtNG SOURCES: Progran- Jser tees Reserves CFGT - Lrmng City FG7 - Flamr.raugn Other - Muntctdal Wier • Pr0oiecerd Other - Federal Omer - Ooneeons(Fundrats np Other - Pru o!e T613 1 T9D 2 `Capital Ia Peel York Our m Toronto Carryfornard levy Deficit / (Surplus) NOTES: 2008 BUDGET 25.800 22,518 (3.282) Page 35a 2.753 2,753 1,900 - 1.900 36,463 36,463 52,600 52;600 5.600` 5,650 109,300 - 109.300 130.400 46,909 (83.491) 77,300 •40 7% (53, I co) 159,300 108,818 (660,632) 183,200 11 2% 18.903 26,403 46,747 20,37 •100.056 (26,400) 326,100 247,140 (78.960) 429,300 31 6% 260 189 103,200 Prelec;s (bat had 2007 funds deferred to 2005 rill be corrpteted Projects mat had 2007 funds deferred to 2008 but fiscal yr end of Miru 31. 2008 w8l be co note-led NOTES- 2097 VARIANCE 49 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION GROUP' ACTIVITY: Watershed Management Pogo 31b CTC Source Water Protection Plan 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VA.R1ANCE BUDGET $ 5 GROSS EXPENDITURES: td2,600 4142.600) 168,600 15.37% 26,200 CTC frape Goal grlrrnt 000,000 912.226 - 412,226 430,000 - 14.00% (70,000) CTC T c teal Support TrdM1wFT` 21,593 (21.500) 59,490 176.25% 37,930 CTC AdrnlncSl Support 39,809 (3:,000) 44,010 12.81:1 5.100 CTC FAPr t nce"' Committee 25,000 (25.000) 86,800 24720% 61.800 Wolcrudect Pea r Revew 20,000 (20,000) 60,010 20040% 40,2500 CIC Bu35ol Prr's 50,600 (59.600) 175,760 10YA8% 117.100 CTC Cmrrl;urnatia�s 19.9;.0 19,900 SPP: L. Gnarl° Collaterstlen('1133 121 -63 changes May 1I107) t3, +W (1 400) 1061 -005( (13,400) L.O1tt. DriradnO Water- U,G!arn', Can.(t4'as 121.61 d'nged May 11 01) RCA Pralcctllanagcmmt 358,100 342,363 (15,737) 405,204 0 47,100 Durham t 1te4ra0 3 Nan '1,180.000 1,254,590 74,590 1,451.700 23,03%0 271,700 FU 4004G SOURCES. ArogrerNtl&2f(ees 13.124 13,124 RcSeven COT- Living City CFGT - FlcwOlrougn 001e4 •Munka00l 1,260.900 1,327.742 66,642 5,451,700 1E13% 190,800 Otter - Provk.dai Other - Federal Other - Donana s1Fundrrnu lg Other - PrIvale Capital leer Peel Yak Durham Toronto Cony tor.ardIery Deficit 1 {Surplus} t,260.900 1,340,867 79,967 1,451,707 15.13% 190.800 (80,900) (86,277) (5,377) -100 00% 60.900 N01E5; 2046 tai RT 2008 Budget VS 2007 Budget CTC • Increased wofldoad due to regura;or} remikemeats, :rorxtated put(rc cansulladcn ar4 GtrrrnrruGthon NOTES; 2007 VARIANCES 50 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: Terrestrial Natural Heritage Page 06 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET Actual& ACTUAL$ BUDGET CHG. ITGROSS EXPENDTTURE$i errestnal Natural Heritage Program 318,000 307,696 (10.304) 397,200 24.9% 79,200 Pickering Terreslnai Natural Hentage iSt% ;Research AquarTen- Study 12,000 34,729 22.729 13,200 10.0% 1,200 330,000 342.425 12,425 410,400 244% 80.400 FUMING SOURCES: Program/Uscrlees Reser:es _ - CFGT - Living City CFGT - Flawthrough - Other • Municipal (13,225) (13,225) - Other - Provincial 3,750 5.566 1,616 13,100 249 3% 9,350 Other• Federal 3,750 9,122 5,372 13,100 249.3% 9,350 Other - Donations/Fundraising - Other - Private 12,000 27,287 15,287 13,200 10.0% 1,200 infsrnal 24,000 - 24,000 7BD 2 - 19,500 28,750 9,250 63,400 225.1% 43,900 Capital 1CW Peel 100,003 100.000 121,000 York 70,500 50,938 81,000 .Durham 50,000 50.000 50,000 Toronto 90,000 90.000 95,000 MAdjala/Tos Carryforward levy 22.737 Deficit 1(Surplus) . 3,175 NOTES: 2008 BUDGET ncreased capital and non capital funding NOTES: 2007 VARIANCES Addtionat funding sburce8 obtained to support higher expenditures 51 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: York/Peel/Durham/Toronto Groundwater GROSS EXPENDITURES_ Groundwater Studles Page 37 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ALIT /ALS VARIANCE BUDGET CHG. CHG. $ 552,300 426.425 (125,875) 600,200 8.7% 47,900 552,300 426,425 (125,875) 600,210 8.7% 47.900 FUNDING SOURCES; Program Aker fees Reserves CFGT - Living City CFGT - Flawthrough Other - Municip;;l Other - Provincial Other - Federal Other - Donations/Fund/ars/ Other - Pnvate TBD 1 TBD 2 CapFt6I levy Peal 100.000 100.0130 125,000 25.0% 25,000 York 100,000 100.000 125,000 25.0% 25,000 Durham 100,000 100.000 125,0i00 25.0% 25,000 Toronto 100,000 100.000 125,000 25.0% 25,000 AdjalafTos Carryforwardlevy 152.300 26,425 1003200 -34 2% (52,100) Deficit f (Surplus) (125,875) NOTES: 204$BIJDGET More Capital fonds than 2007 NOTES: 2007 VARIANCES Less expenditures due to delay in deltverab3es 52 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: Floodplain Mapping Page 38 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG. 5 5 S $ J $ GROSS EXPENDITURES: Project Management Humber River Flood Plain Mapping 15.800 7.843 ,,0 Etobicp1.e- Mimico Flood Plain Map-ping 59,300 45,600 8.000 23.1% 13.654 (4(75,646) 957) 49 4% (13(7,8700) 0) l)on River Flood Plain Mapping 16,100 9,305 (6,795) 6,800 -57.8% (9,300) puffin Creek Flood Plain Mapping 22,200 19,765 (2,435) 2,300 -89.6% (19,900) Rouge Rivet Flood Plain Mapping 117 117 Etotsoodte Creek Hydrology - - Carruthers Water Budget - Mimico Creek Hydrology 27,Fi00 9,x95 (16,105) 18,100 3a 41/4 (9,500) rHighland Creek Flood Plain Mapping 700 7.456 4.756 -100 095 (700) ,Pettiro.t Creek Flood Plain Mapping - )MIrnico: Hydrauti,cs/F1oodbne Update 29.400 4,430 (24,970) 25,000 -15 0% (4,400) Frenchman: HydravllcsiFloodbne 1,500 1,500 Frenchman B Hydrology Update 12,200 489 (11,711) 11,000 9 $`k (1,200) Carruthers Flood Plain Mapping Update 21,400 20,681 (739) 800 96390 (20,600) Flood Plain Mapping Products 233.800 101.076 (132,724) 325,300 39.1% 91.500 3,029 3,029 - 438,500 198,820 (239,681) 442.900 1.0% 4,400 FUNDING SOURCES; Program/Userfees Reserves CFGT - Living City CFGT - Flowthrough Other - Municipal 19,000 19,000 Other - Provincial Other - Federal Other• Donations/Fundraising OOmr • Private Internal Capital levy Peel York Durham Toronto AdjalaiTos Carryforward levy Deficit / (Surplus) 19,000 19,000 50.000 50,000 60,000 20.0% 10,000 50.000 50,000 80.000 20 0% 10,000 25,000 25,00 25,000 50.000 62,565 12,500 55,000 10.0'% 5,000 263,500 10,619 c252.881) 223,900 -15.0% (39,600) 701 701 NOTES: 2008 BUDGET Increased capital funding from 2007 Delays in 2007 deliverables will be cenrpteted in early 2008 NOTES: 2007 VARIANCES Lower expenditures Cue to deliverable not cornrp:eted until early 2008 53 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL 5UOGET DIVISION: GROUP: Capital ACTIVITY: Toronto tamed el Action Plan Pro'oct. Ro •onoration item - 2007 2007 BUDGET 2003 BUDGET BUDGET 64J0QET 541,0.5 V. RJ JCE E,JDGE7 CHS3. 0116. 5 5 5 s `S 5 WatersSled Management Poco 23 Gf c s.g. or, tEURES: Raparwration Etobmo4,8' Etbtr0Le Linn= HLo 15.5003 13,003 25,000 73.3% it CC0 E41con0n: PmIala0orl of 46..5.50 Plar03 - Trw4roaFl= Prcls ;7 000 44,118 :7,113 20000 52,05, 5,000 F: Toronto Bay Connolly CUweo[h 05,600, 20553 2262 15,000 .1249 (3,500) ac/r, Dan HIP Funds 89.303 38.401 (50 595) 90..'00 15% 1,500 umber. Eastman RCS Pert) 3'1,500 11 342 (23,6181 10.000 -71 4% 125,CWi Humber COminun ly Env. P02l8045 14,450 4,350 (10,101) 30,100 10.03 15,700' 524b1o70s; 5nmh R1n1O7 tinnier P•5303-40a0 40 600 2 060 (38,1311 58 100 b 6> 52.1 0*) HkYManO_ Commaiay°rrrLoronemal Pmisao 43,250 31,428 (11YQ) 53,500 24,5% 10590 f.1101,-W l8ran9a.0on W trar*d51rx-0y 'N7: Toms) tsta.CS 00.01 Rosmra:,oe Pr0(Cds 9.400 23,156 10,758 17,200 83 0% 7,890 Humbr Ma^HIes Pke H3bdat 14,350 4,843 (5•,457) 0,400 -430% (4,9005 Vi9 :WECetfam Mkt Minn:dory B+ I41erl0,.1 33,300 54,749 23,548 30,160 t4 51s ],,08 Wal4rtr0(R 0(33031 Imdjrrrent tfol 91,490 0a240 022,151) 121,250 3024. 35,900 701: TTP En:k73merd C 8601.x 3,700 487 (3.133) 5,300 •1011% (400) ElalSClkef 511,065 Leek Stull/ 110]Iber 1130412 l.84)cr:1n113080 Pi344 31,500 31,800 40.000 333,7% 12401) umber_ Strong Pend Pak Uri' ce2ty Reljm+e ,a1oa, Orverlroor9 0m 510546: Sown M0103CatruntrayAC 103 Sae 9400 41.055 1,155 5,900 •10 5% (1,000) Hult3er Ft urnb^swo0 Park Noutt 40 E29 10,829 300 - 303 - 5 bio TocanlaGOC. Club 5730003Mtn2.an - - - - -- - -- - -----" :0000- - - -- - - - -- (10,0100) - -- 30,000 - '300,014, +'0.070 bk0.4- V8l81sne0 £00. h lrio3 509107Y e[e3Y _ 148000 (18.303) 71,071 (722P) 10.g00 434, 7% er. IL 7C 4440,44 Rrevcr Etenne 806 M0 031,1000,56 CornmtY6t1 E4'ro. P1519CS 20,003 Eto0Orci.r: %Annan Zane RN:tortnn 01n1905 5.000 1iunba Lomat Humber Weir 650' 004 q 20500 DM RY4Yian 8810r6518030 Dan: Commrri4y Erns9r74enl5l Proj Rotae Watelibed Pia! lmdem8ntatinn Eduem(nm Quench F1vvran Man,: 3U. Pugi:Usa Opp:raintry 0wernory 111.100. Cin me Mange Caexla Goon It= ernert RPVt0;W 0 ovo301 R-8O 17,1.33 C129-22 RAP ;R£61O74AL MONIT ?ROGR.1145 5s3bcPc mrsoioed under whet Fooled: (7.5onsorirg4Isco toppug ee .0 frrm1 p 10(000 12,400 15,000 (20,000) 418.500 20,500 4050 1,142 (18850) 11.100 20,000 23,900 -1000% -5 556 300954 44.5% 145,030 (1,9001 15,037 8.503 15.103 5,103 15.100 54.81. 5,103 41.000 41,007 8,797 3.299 25 807 28p13) 445.064 62.4073 .150.03. 442,40 (5,512) 30000 Imo% 15.500 3,235 (18,0131 (9,1331 •49ppi, 21,800 727,100 737% 339000 fSp(p(y( ES; 10,030 15.103 5.103 15,100 51,0% 5,100 7402,8103400, rots 44,000 41.003 Frosortes CFGT - Uv02 City - CFOT- Floverror,-•n 42.404 (12,400) •1030% (12,4031 00%3 • Mu,o5s l 15,003 8,725 (5.213) 39,000 101,05. 45.720 Olher - Prthirclat 3,203 3.290 - Otra • F00erd 35.037 OUa • Derefrcumfurdstakc - Prlvale (200)7) (38p13) (080134 400.0% 20.003 1 418.509 445,054 (9.133) 727,100 73 75. 301,1373 2 000,100 Inferno; re7m8rles from acne, prge28 Far 2007+ 34145.41 Capital levy Pad York Uaharn Tat0lda Carry:gnarl, WY D9fiCit 1 (Surplus) 2005 8 ncreased nu.ncipal firoCrrp Inc rezaranco Milts In iatonw 608 ■0144 2002 01091000 tun8S .m0050161096 in 2506 NQ.TE$12801 YRR 01015E S $01.50 OrGieti:.1[ )01.9 2009 ciskrrgd tiro) 54 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: Peel Natural Heritage Project Page 40 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG, 5 S $ GROSS EXPENDITURES; Regeneration: Project Management - Humber.Claireviile Restoration 60,900 47,802 (13.098) 55.100 -9.5% (5,800) Humber: Indian Line Clairevilte Reservoir Na 40,000 38,238 (1,762) 21,800 -45.5% (18,200) Humber Bolton AGion Site 7,500 5,489 (2,011) 2,000 -73.3% (5,500) Humber. Caledon EastCommunity Action S 4,800 3.483 (1,317) 50,200 945.8% 45,400 Humber: Taylor Pond 4,500 8,560 4,060 15,500 244.4% 11,000 Humber. Albion Hills Centreville Pond Humber Clairevilte Stewardship 25,000 25.543 543 35,300 41.2% 10,300 Humber, Pa!grave Fishwey Ptantings 7,400 11.900 4,500 - 100 0% (7.400) Humber. Peel Forest Mngt Projects Humber: HIP Funds Etobicoke: Pratt & Whitney 1112-36 Etobicoko: Heart Lake Naturalization Etobicoke: Habitat Implementation Funds Etobicoke Mimic* Conservation Forests Etobicoke Mtmioo Ripanan Zone Restoration Etobicoke. Snelgrove master Plan Muir- Watershed.Chltdren's groundwater Etobicoke. Stormwater • rsenal Lands Park Development Mdmico: Maitland Park Etoblcoke: West Etobicoke Creek Regenorai Etobicoke: Valleywood Restoration Etobicoke: Etob.iMimico Commun. Env, Pro) Etobicoke: Peel Village GC Riparian Restore Etobicoke: Melton ESP Mimico: Upper Mimic° Crk Habitat Restoratic Project Database Mngt Humber. Goulding Property Restoration Humber Centreville Crk Stewardship Humber. Oak Ridges Moraine CPA2 Humber Pee! Community Enviro. Enhancer( Humber West Humber Valtey & Stream Reg Multi WCanada Goose Mngt Multi W: Managing Hazard Trees - Peel Multi W: West Nile Virus Multi W: Pee! Private Land Tree Planting Prc Regeneration: BtoRegtonat Seed Crops Stewardship: Private Land Stewardship 17,500 17,500 - 100,0% (17,500) Peel All Plant Projs Funding 149,200 105,275 (43,925) 140,000 -6.2% (9,200) Less reovenes fronm Other programs (49,365) (49,365) 50,000 47,484 (2,516) 75,100 50.2% 25,100 2,504 2.504 43,400 167,353 123,953 30,000 -30.9% (13,400) 25,000 18,787 (6,213) 50,000 100,0% 25.000 30,000 26.767 (3,233) 30,000 20,000 20,000 30,200 51.0% 10,200 42,700 33,706 (8,994) 15,000 -64.9% (27,700) 109,000 (109,000) 200,000 83.5% 91,000 19,300 22,047 2,747 21,000 8.8% 1,700 114,900 59,948 (54,952) 60,000 -47.8% (54,900) 20,000 20,021 21 30,000 50,0% 10,000 • 20,000 13,671 (6,329) 28,100 40.5% 5,100 15,300 15,073 (227) 20,000 30.7% 4,700 27,700 26,114 (1,586) 37,100 33.9% 8,400 134,600 115,533 (19,067) 70,000 -48.0% (84,600) 10,000 - 10,000 58.100 64,803 6,703 500 -99.1% (57,600) 152,400 147,330 (5,070) 145,000 -4.9% (7,400) 25,000 - 25,000 50.000 - 50,000 41,800 55,599 13,799 31.500 - 24.6% (10,300) 20,000 32,238 12,238 20,000 40,000 40,000 1,261,000 1,143,403 (117,597) 1,298,400 30% 37,400 FUNDING SOURCES: Program/User fees 560 560 Reserves CFGT - Loring City CFGT - Flowthrough 353 353 - Olher - Municipal 2,400 42,380 39,980 - 100.0% (2,400) Other - Provincial - Other - Federal 27,100 24,445 (2,855) 2,700 - 90.0% (24,400) Other - DonationsJFundraising 500 500 - Other - Private 43,000 39,124 (3,878) 13,400 -68.8% (29,600) BD 1 - BD 2 72,500 107,362 34,862 16,100 -77.8% (56,400 Capital levy Peel York Durttar Toront Carryfc 1,000,000 995c5 1,145,000 rd levy 188.500 38,115 137,300 Deficit! (Surplus) 2,926 (152,459) Page 40a NOTES: 2008 BUDGET Increased municipal funding for restoration works in the Region of Peel Projects with 2007 deferred funds will completed in 2008 NOTES: 2007 VARIANCES Some projects will have 2007 deferred funds 56 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET 131(7I oF1: Watatshe anagament GROUP' Capital ACTIVITY: York Natural Heritage Project Page 41 2007 2007 BUDGET ACTUALS S 5 GROSS EXPENDITURES. Regeneration, York Ail Education Pr* Fuming 96.700 83.276 (8,424) 62.100 -35.8% (34,600) Canada Goose Management Fundno 8,500 6,503 York; All Stewardship Profs Funding 50,0130 (50.000) - 100,035 (50,050) Educa5on: EcoSdrots Water Conservation Guid 3299 3,299 Humber: Grara>et Gleenway 25,200 7,745 (17,455) 27.500 9.1% 2.240 Humber Lake Wtcox CAS 25,100 19,452 (5.648) 54.500 117.1%, 29,443 Humber_ East Humber Riparian Planing 5,000 (5,060) 100.07. (5,013) Humbert-Humber HIP 24,800 24,800 16,000 d5 2'A 11,0 Numbef: cairn Hall Wetland 59,400 55,476 (3924) 13,700 76.9>, (45,700) Humber- Cod Cmek.Mnal PPan tnptnmontalion 12,400 2,799 (9,701) _ t00.0Y> (14,540) Oak Ridges Moraine CPA 4 2,500 - 2,500 Humber: Nashville Plan Implemcn2scn 20,000 4.134 (15,866) 5,900 -70.5% (14.100) Humber. Woodbridge Expansion Area 25,000 45.446 20,446 24,000 -4.0% (1,000) Don: 8. Smith Greenway Outreach Trillium 28,700 14.265 (12.435) 100.0% (28,700) Don B Smith Greenway Outreach TRCA 15,000 18.966 23,966 18,700 t13% 1,700 Don: Bartley Smith Greewe ay - Vaughan 13,000 (13,000) 100.036 (13.000) HOrnner: Project Datla5e !Mgt 9,600 9.600 Don: Richmond Hill Rlparfan 10,000 14.369 4,369 14,800 48-0% 4.800 Don' Don HIP 20,000 20.000 26,000 30.0% 6.000 Rouge, h4Rrra Part R85t0ra1)On 14,600 1.733 (12.887) 12,600 -12.3% (1,800) Ratrew Bruce's 9411 Samar Ming3lion 8,600 9.372 772 12,800 48.8% 4.260 Rouge R Hill Riparian Planting • 10,000 12,653 2.653 10,000 Rouge: Rouge Implement7114n Conal0n 3,000 (3,000) 12.500 316,7:0 9,500 Duffers: Stouf ville Greenways 25,600 30.066 4,485 99,500 268.7% 73.900 RefinestabaniFtantPrcpayation 32.700 17,066 (15,634) 66,300 1028% 33,600 R013e: Yak Ctakten's Waxer Festival 28 900 29.645 945 32,000 10.736 3,100 Reoeneratton. BioRegionetSeed Crops 23,000 28,600 5,600 - 100.0% (23,000) Duffels: Communty Stewardship 5,500 5.500 00.0% (5,500) ork Community Environmental Enhancement Projects 24,000 - 24.000 BUDGET 2008 BUDGET BUDGET VARIANCE BUDGET CHG. CHG. 5 S 96 5 580,300 473,881 (106,420) 569,700 11.32,E 1.700 FUNDING SOURCES: Prograrn/Userfoes Reserves Cf GT - Living City CELT - Ftovnttrough 39,400 46,112 6,712 12,800 - 67.5% (26.000) Chef - Municval 9,455 9.455 103,300 103,300 her - Provincial 600 (600) - 100.0% (600) Othet• Federal 14,200 (4.266) , (18,486) 20,900 47.2% 6,700 - Dcnatons.fundrarsing - Other - Private 57.900 59.461 1,561 - 100.0% (57,900) TBDI - TBD 2 - 112,100 110,742 (1,358) 137,000 22.2% 24,900 Capital Levy Peel York 445,900 422.253 Durttaai (46,100) Toronto Caryforwardlevy 22,300 '(14.466) Deficit f (Surplus) 1,452 (105,061) NOTES: 2008 BUDGET Increased municipal funding for stelrardsfi1pfrestora8on works in the Re on of York NOTES: 2007 VARIANCES Most projects were mmpte:ed viral a sma9 carry forward of funds to 2008 405,500 27,200 57 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: GROUP: ACTIVITY: Watershed Management Capital Durham Natural heritage Project Page 42 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUAt,S VARIANCE BUDGET CHG. CHG,, $ $ GROSS EXPENDITURES: Watershed Trail Planning 109-05 - Watershed Trail Implementation .50.000 42,121 (7.879) 57,900 15.6% 7.900 Duffins: Fish Plan Implementation 38.300 55,094 16,794 37,000 -3.4% (1.300) Trv?1 In pfamentation 51,909 53.713 1.813 40,200 - 22-5% (11.700) Durham • Managing Hazard Trees 19,509 15,162 44,3351 - 23,800 22.1% 4.300 Durham Goose Management 6.000 6,000 Less: Recoveries from Other Projects FUNDING SOURCES: ProgramAJ er fees Reserves CFGT • Living City CFGT - Rowthrough Other- Municipal Other - Provincial Other- Federal Other • Donations/Fundraising Other - Private T8D 1 TBD 2 Capital levy {Peel 1York 159,700 172,091 6,391 164,900 3.3% 5,200 1,754 1,754 15,000 15,000 16,764 16,754 Durham 148,500 154,500 Toronto Carryforward levy Deficit/ (Surplus) 154,500 4.0% 8.000 11,200 837 10,400 -7,1% (800} (10,363) NOTES: 2008 BUDGET Maintained 2007 level of Funding for-projects 'NOTES: 2007 VARIAN ES Most projects were completed with a small carry forward of funds to 2008 58 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPI IAL BUDGET DIVISION: Watershed Managerrtent GROUP: Capital ACTIVITY. Regeneration Cost Centres Page 42b 2007 2007 BUDGET 2005 BUDGET ACTUALS VARIANCE BUDGET 5 5 5 $ BUDGET CHG. BUDGET CHG $ GROSS EXPENDITURgS , Geese Management 62,800 76,198 86,400 37.98% 23,603 Etobicoke Mimics) RIP 40,000 45,377' 5,377 90,600 126.5% 50,600 Don Rivco, Watershed HIP 109,300 5 &404 (50,090} 134,100 22,7% 24,800 'Etob Mimlco Riparian zone Restorz1ion Strategy 25 ,000 14,839 (10,151) 50,200 100.8% 25,200 Etobicoke Mimlco Community Environmental Projects 40,000 43,832 3,832 46,200 15,5% 6,200 !Huniticr Rwor I.9p 104,100 100,882 (3,218) 155,100 49.0% 51,000 lostsan Line Campground Cfaireviile Reservoir t4 turahzst)on 68,300 43,831 (24,469) 31,800 -53.4% (36,500) Planting Projects Recoveries lo 116/128.85 Cost Centres 110,875 110,875 173,800 173.800 Plant Propagation to 125s Cost Centre 72,718 81,500 81,500 M2nagtrg Hazard Trees in York Region 15,000 15.000 Capital Staff Pool 1 , 11,385 215,900 215.900 Capital Staff Pool 2 18,600 18,600 Protect Database Mngt 30,000 30.000 50,000 170,548 - 100.0% (90.000) 211,500 869,747 - 100.0% (211,500) Covered by Other Capital projects (446,700) (557,832) (111,132) (1.097,400) 145.7% (050,700) 304,300 860,804 (79.793) 31,800 - 09.5% (272.500) CPSw'M Program RAP MOU FUNDING SOURCES: Program/User fees 17,400 Reserves CFGT - Living City CFGT - F)owihraugh - Ot)r& - Municipal 90,000 182,755 14,200 -84 2% (75,800) Other - Provincial 105,700 259.232 -100.0% r Other - Feder 108.600 353,438 17,600 83 9% ( (991,000) Ocher - DanationsiFundrac ing - Other - Private T9D 1 TBD 2 Capital levy Peel York Durham croak) Carrytarward levy Deficit / (Surplus) NOTES: 2008 BUDGET New projects in 2008 NOTES: 2007 VARIANCES No 'renames 73,970 304,300 886,796 31,800 .89 5% (272.500) (2,175) (23,812) _ (79,793) 59 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: VaOev and Shorehne R- . one rubon Pro ads Faao 43 2007 2067 BUDGET 2048 BUDGET BUDGET BUDGET ACTUALS VARIA�LCE OUOGET+, G Sfa S 3 3 S Pfri DEVII .EXP£NORURES, 246100 154.063 191234 143.800 -41975 (103.103/ GinWl 11 rvrirg 8 Dn:ity� 22,728• 22.726 Guldtnn 513,832 (32.009) 680,000 525;6 234,100 Gu3dvrwd Pxrfvnxy a45,ru0�" FislUel1t1 On-ye 2,707 2,700 -too 076 (6,6(,41 SxCn0h5nk Ave_ 6 02e 1,331 (4,269) 600 -8 alugod Plat¢ 31,907 31,997 46,800 48 Scksteed kw_ 480,100 406,031 (74.069) 165,030 65,000 -65 676 (315103) /oedourllffe 0114C 50,000 44,803 15,197) 39.400 T .0. EmargIc7-Altrnnglydc Prege 84.435 64,438 35,400 Mmuterin4 & nrert r e :1', F 330,(.03 324,801 (5,359) 330,000 ormto Pa6.: S(502 230003 41,145 (108,8`6) 249,900 15 951 38,903 orer4o I003154s - GAbraltor Pont 50,033 32,107 (17,13931 45,090 -10.076 (5.000) 1618 Herdvoad GatC 65 65 1,500 - 1,903 Military Trail 26,300 4,704 (21,596) 21,600 .17 9% (4,703) C( eS SaurlcS - CH Ra3 175,605 77.813- (97,337) 175,000 8110330: Warne 9,203 (9200) 9.200 - 30-48 Revs' Rouge 1004 20814 20,614 Manitoba -103 -054 (5,003) Manitoba Road 5,003 5.847 807 - T.0 Parlcs£d•«cfds Gardot 646,449 646,449 269,300 269,303 T.0 SirvrltCfl'f-Wlee Brld,(les 34,115 - - 34,115 _ 25,000 25.003 O1rcr 4104V3 534.712 118.312 1170,476 (x19403) 45 Colonel Ddr•.fcrin 12: -129 3d50cedtcnvr 1455.700 12,139 (233,581) 11,200 •954 R34.5011 221 MarlrrKlrme Rd 166,603 157,560 49.020) 5.000 - .97.076 (161,603) Dan Mills YofX (4:(3 Channel Reasir5 52,503 78.075 25,575 -100 0(4 (52503) 1900 (irn iew Aye 5800e 91130E1,380n 81503 61,478 (22,024) 17,030 - 78.77, 16-5700) Wcs8d9n Cron, Gabkn RcPlemnor4 18,903 1,463 (17.431) 400.0% (18.903) 19,268 19,286 112,600 112.803 .0. &nun Soy Gay Trnd'e 76.300 76.309 T,O, Sr1rro South IY r3(S 1,641 1,641 87.308 57,303 E0,. SstxG.Eesi s 5 Trata 1,400,003 59,958 (1.341.044) 288,300 -838'4 (1,130.103) EL•wxrds GEMens Strewn Re51�4cr1 'WontO EfoeltY1 Mon. 6 1804 Toronto Parirs Silos acronta Parks Stain Darllaoe Ptosparn EUt(,ORIG- SCOMCES: Program/Um- lees R291;'1+e9 4't'GT • Lrvng Gov GT - Flon:praull Other - MuninCal Other • Pronnoai OR,er - Federal Ober • Dor411tru£undramu+9 Not!•GoveOUneM Grants TED 1 TED2 Capital levy peel Yon. Durham Toronto Carrifor ardbevy Deflc)1 1 (Surplus) 13,606 4.439,000 3.290.141 112,000 112.000 (1.163,525) 2,941,500 -33 776 (1,498.300). 60,000 03.030 1,450,380 934,020 (565.290) 695,400 .1 3 476 ((30,900) 93,360 44.476 _ (45,824) 115,600 47.296) (123,005) 28,500 -79 776 (92,300) 1,705.400 971.199 (734,201) 1,141,900 35.414 (601500) 1,448,400 1,448.400 1,455.000 05'6 6,660 1,2611,000 670542 384,600 - 70.1!6 (901,408) (0) (429,325) NOTES: 240814 Cen11rr1J1ldn of Sto:rr. Darraae site can 2016 Ccnlircr3(,on of con year D 01015 1'45,1.4111e4 3007 low, Cf funding ti0JE$: 2697 VARIA/mes ere ....gibe ZOO deterred funds formr111 y'O8 orojcds 60 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: GROUP: ACTIVITY: Watershed Management Capital Other Erosion Control Projects Page 44 2007 2007 BUDGET - 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG. $ GROSS EXPENDITURES: York Region Erosion Monitoring & Maintenance 76,600 74.429 (2,171) 78,600 26% 2.000 Peel Region Erosion Monitoring & Maintenance 94,700 66,712 (27.988) 138,000 45.7% 43.300 Durham Reglan Erosion Monitoring & Maintenance 10.000 7,540 (2,460) 12,500 25.0% 2500 Unassigned FUNDING SOURCES: Program /User tees Reserves CFGT - Living City CFGT - Flawthrnugh Other - Municipal Other- Provicial Omer - Federal Other - Donations/Fundraising Other - Private 181,300 148,680 (32,620) 229,100 264% 47,800 Capital levy Peel 100,000 100,000 110,000 10 0% 10,000 York 76,500 76,500 76,500 Durham 10.000 10,000 10,000 Toronto Carryfortvard levy (5,200) (37,820) 32,600 - 726.9% 37,800 Deficit / (Surplus) 0 (32,620) NOTES: 2008 BUDGET Maintained 2007 level of funding Some project monitoring carried forward to 2008 NOTES: 2007 VARIANCES Noy variances 61 TORONTO AND REGION CONSERVATION AUTHORITY 2000 CAPITAL BUDGET DIVISION: Watershed Managomcnt GROUP: Capital ACTIVITY: City of Toronto Waterftent Project Rags, 65 2007 2007 BUDGET 2000 EUDGET BUDGET BUDGE ACTUALS VARIANCE BUDGET 0.0, CHG. $ 1 $ $ % 5 GROSS EXPENDITURES: ?rout( Planning 6. Design 133,609 114,404 (19,198) 75,000 -43 9% {58,600) Humber 84 Shores Sior_fr,o Improvements W8t0t8h00 Strategies 114,003 113,706 (292) 192,700 69 0% 78,700 Ashbndpe's Bay 370.003 343.789 (26.211) 342,000 -7.6:4 (25,000) Envlrannlontsl ldcnitonng 200,003 221,182 21,182 200,000 MNR - Fish Community TOfOntO AOC 4,000 4.000 Tommy Thompson - Int. Mpt 545,000 171,177 26,177 160,000 10,3:4 15.000 TTP -Cell 1 c opin9 150,000 133,633 (56.3671 80,000 -60 04. (90,000) TIP - Park De e(oprnard Keating Channel Dredging 320.033 266,803 (51.1971 290,500 -9 2TTP • TBD 2% {29,50 Matey Channel *1 Env. Monitonnp 31.857 31,657 24,500 24,500 Keating Channel 02 Auditing 3,001 3,0.31 5,000 5,000 East POint Pack 25000 ateifmni GI S. 25.000 25.000 Arsenal Lands Park Development 342200 38,296 (303,9041 488,800 42.89E 14$.600 Number 8e9y_SI+Otes liatklat EnhantOtlter!>S_ 36,1X10 _ _ 12,303 (17,8971 _ _ - 10,000 -86.7% 114,000! Other o(,n 17,043 (17,0001 100.09E (17,000) Colonel Sam Moved Smith Pant _ 57,086 9108 moved ,o TYdRG budget T.O. 4VF AO Habitat Restoration 3,199 3.199 4,000 4,000 SP. Etectrn -fish Subcorurac� 7,000 SP: DFO Sea Lamprey Control Pro4 20,855 20,855 7,000 42,795 1,846,800 1,601,090 (288,505) 1,894,500 261E 47,700 FUNDING SOURCES: ProgtamiUserfees (5,825) (6.625) Reserves CFGT - Livttt9 CAT; CFGT - Flowttnouph Other - Muntctpal 30,010 67.681 37,631 16,900 48.7°h (54.000) 4,000 4,000 Other - Federal 26,408 26,106 7,000 7,000 Other- Fedora) Other - Donations/Fundraising 150.100 61.840 (106,259) 355,100 90.89E 169,000 01110r • Private TSD1 T00 2 216,100 170,003 (46,097) 382,100 762% 166,000 Capital levy Pool York Durham 1,450.500 1,450,500 1,302,000 -102% (148.500 orotlto Cprryfar uard levy 180,200 180,200 (30.654) 210,400 10,8% 30,200 Deficit ( (Surplus) 11,237 (242,408) NOTES: 2008 BUDG T Some sits Carried feroard into 2007. Decrease In 2008 Tarens0 Capital funding NOTES: 2007 VARIANCES COIOReI Sam :Smith - $17K Toronto Capital no; regtired enet Lands • deter 614 4.2K Tcrcnto Capital to 2005 - aetays In fina8z)ng funding a9-s,cmcn s TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET QNISION: Watershed Management GROUP: Capital ACTIVITY: Re. ion Of Durham Waterfront Proeect Page 46 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET pHG. CHG. $ 5 5 $ GROSS EXPENDITURES: Frenchman's Bay 248,000 278,028 30,028 134,900 45.6% (113.100) Durham/Ajax Waterfront 34,800 39,745 4,945 30,000 -13.8% (4.800) Durham Waterfront Monitoring 15.000 22,261 7,261 20,100 34.0% 5,100 Pickering Waterfront Shoreline Improvemenh 112,200 47,865 (64,335) 130,400 16.2°I 18,200 FUNDING SOURCES: Program /User fees Reserves 410,000 387.900 (22,100) 315,400 -231% {94,600 2,026 2,026 CFGT - Uvrng City - CFGT - Ftowthrough 70,800 64,900 (5,900) 100 -99 9% (70,700) Other - Municipal 15,000 (15,000) 24,000 60.0% 9,000 Other - Provincial 14,600 14,611 11 - 100.0% (14.600) Other- Federal (21,829) (21:829) - Other - Donations/Fundraising 123.805 123.865 Other - Private 65,700 63.923 (1,777) 42,900 •34.7% (22.800) T9D1 T130 2 166,100 247,435 81,335 67,000 - 59.7% (99,100) Capital bevy Peel York Durham 182.700 179,108 164,800 -9.8% (17,900) Toronto Canyfervrard levy 61,200 (38,655) 83,600 36.6% 22,400 Deficit 1(Surplus) NOT : 2008 BUDGET Maintained 2007 level of funding from Region of Durham Projects delayed in 2037 but will continue in 2008 - Many are multi year Less non capital funded projects 11 (103,436) NOTES: 2007 VARIANCES Projects wore delayed tor venous reasons 63 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DI TON: Watershed Management GROUP: Capital ACTIVITY: Waterfront Revililization Corporation Projects Page 47 2007 2007 BUDGET. 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG. /GROSS EXPENDITURES: iPort Union Waterfront Improvement Project 4,406,300 3,489,011 - 917,289 3,003,900 -31.8% - 1,402,400 iMimico Waterfront Linear Park 2,114,900 1.669,826 - 445,074 1,698,100 -19.7% - 418.800 ommy Thompson Park Plan Implementation 3,369,400 640,513 2,528,887 3,974,900 18.0% 605,500 Western Beaches Watercourse Facility 655,000 187,120 - 487.880 239,500 -63.4% - 415,500 ,O. Waterfront Aquatic Habitat Restoration 124,000 • 124.000 FUNDING SOURCES; Program/User tees Reserves CFGT - Living City CFGT - Ftowthrough Other- Municipal Other - Provincial Other- Federal Other - 0onalions)Fundraising Other- Private TBO 1 TSD 2 Capital levy Peel York Durham Toronto Carryforward levy De11ctt 1 (Surplus) 10,545,000 6,186,470 - 4,359,130 9,040,400 -14.3% - 1,505,200 10.545,600 6.186,470 - 4,359,130 9,040,400 -14.3% -1.505.200 10,545,600 6,186,470 - 4,359,130 9,0400400 -14.9% - 1,505,200 NOTES 2008 BUDGET Western Beaches - Project substantially complete, only monitoring and fish compensation activities remain Tommy Thompson Park - Work delays in 2007, deferred to 2008 i,limica Park - Project will be completed In mid 2008 Port Union - Phase 1 substantially complete, Phase 2 delayed due to issues with land acquisition NOTES: 2007 VARIANCES Port Union - park development and land acquisition cost savings Tommy Thompson Park - project schedule to be extended multiple years Western Beaches - praleci schedule extended/monitoring continues lil 2010 64 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: Humber Bay Shores Waterfront Park Page 48 GROSS EXPENDITURES: Humber Bay Shores 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG. 3.000,000 2,223,512 (776,488) 3.000.000 3,000,000 2,223,512 (776,4881 3,000,000 FUNDING SOURCES: Program /User fees Reserves CFGT - Living City CFCs' • Ffov4hrough Other- Municipal 1,500,000 1,065,000 (435,000) 1,500,000 Other - Provincial 1,500,000 1,103,911 (396,089) 1,500,000 Other - Federal Other- DonatiensIFunelraising Other - Private :0 1 TBD 2 Capital levy 'Peel 'York Durham 1Toronto �Carryfonvard levy Deficit 1 (Surplus) 3,000,000 2,168,911 (831,089) 3,000,000 54.601 (0) 54,801 NOTES: 200813UDGET NOTES: 2007 VARIANCES No variance 65 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: GROUP, ACTIVITY: Watershed Management Capital Stewardship Pave 49 2007 2007 0U0GET 2008 BUDGET BUDGET UV RR El ACIUFLS VARIANCE BUDGET, CHG. CNG 5 5 5 4 Cie055_eXPENDICURE S: Rep mere Bon: • Frrl119 ',slu ere }t 51,100 727 02,500 FernI9 hai=r? Evenma 38.500 20,738 (17,702) tl,ttic0tlual En15Ti1. 51040 n15166 Poarerrl 73,600 40.106 (27,454) 123,700 05.1% 50.100 11;.05x: For tvibire 18,000 18,842 10,542 50.400 182815 52,30 . '7allarae PorVOIcltd •1006'4, (24.100) 515uar„hea Resource Carrie 24,100 13,314 i 10,786) SIcwar stop Fgrym 5,200 3,693 (1,507) 4,100 -212% (1,100) SIC„arOnNoTrltum.Nf,7rtand 54400 43,775 (10.6251 10,500 -805% (43.600) PrwaN Land Slr_vclr045 P 58.000 53.997 (4,003) 65 700 12 3% 7,200 OR7.1C0nnr1r11Y05'rdetrnal! arr01a4 47.403 54,087 7,437 25.500 -46.2% (21,900) O)ttd er -0PA 2 B 11 ler10 0velem:lip 30,500 23,088 (8,6321 38,200 252% 7,700 Raugc Par) V,,41 r7hod ;a•w9rOihp Program 7,700 774 (0,050) -1000% (5.200) Run! Clan t rain, Prcgnrn 027,200 130,349 12149 103,400 •15754 (23.8301 CURB 00,700 20900 (40,100) 30,100 -40513 (24,€301 5,300 5,150 (150) - 10504. (5,3130) Healy l'ex Man Pcmt 95=,011 89,700 74,282 4.583 07,000 10,004 13,200 Healey Verdi Outlier S1avPZ15b1P 63,500 81 .400 7.210 44.109 - 17,6'15 (9,499) Ec9,4.30.1' PIPS CnrrculA Greemn0 17,500 16,180 (1 .311) 9,300 -441:1 (8,200) tan E nen2nmenl4 Stewan6ltip Program 105,900 47,885 (88205) 06,200 - 45,09. (47,700) WA Uraan ECdCXCeI Eadoirard t4aluraliza1km (1,589) {1.859) Cenue✓1k Cre5a5leKeNSh.p -- -- -- - - 25,070- ---25281 - -_- (2.733)_- ___2,EDo__ -0591, J75,300) SF: TdUwn (33,43,'.100 Sunman:too 54,400 25,804 (25,506) 19,600 ,272% (14,600) 019v4(r03hip ,213,,.9ge.• rd bultam y`9vnrctsmp Arming Pace Staw'ar[chp (an8159 Trxsn13, SevrARRItio FuncInc Sww-•30R33h.p• Y rk Furling 1.blfcdtWBl Swoon 58wsrdlhp i 6300 - 15,000 Part UP-on 5:4i-kerchnla 10,600 - 01,000 Poi Won E0'-o -440 , 241230 253,230 So. Cc Pro10 4on - 5.o1y ACn61 Stew- Pehlmlt bead Hors 10,000 - 10.030 Stn.: Palace= NW - Ego In 30,000 30,4030 Pbei 805,0805 Cur-each 5,200 7,170 1,970 8,800 30.8'04 1,000 45,000 (45,000) 45,900 118.600 106,016 (,664) 152,200 39.004 45,002 122.205 74,815 (47.385) 111,500 -9404 410,300) 45,030 45,000 00,300 00,300 orecP caveat; Orr lrar0re1('0m 85+0)5520,x1155 (402.1100) (361289) 20,441 (517200) 26844 (174,003) 768.800 566.431 (200,369) 984,600 2a 404 217,800 FUNn1No 50URC FS( 4,232 4,232 ProgramlJser fees • 0100 GS , CF-31 - It Sl8 Cry _ 1Faow0hriann 599100 60,786 1,689 97,500 65004 38,400 •us r • 511934 101 4,400 187 (4,2131 3,000 .318% 110100) trier Pre/ yN 328,400 65.775 498,500 24.4% 80,100 • the - Federal 53,400 81,920 10.522 71,809 29.604 16,400 ONet. Dohat3nra7Fmtralting 350 856 1,605 - 1.600 NOn- G73601mes8 Grans 25,700 127,781 52,051 2800 -922% (32 -900) 1501 Oan9r Internal 483,000 345,026 104,649 585,200 212'4 102,200 Coplta1 4455 0104 109.030 109,500 152,800 • 40.204 43,800 York 60,300 85300 D1h;irr 45,0.10 00.100 45,000 70000 123,030 95000 95,000 - 22,896 (20.030) C5rry(axetrd l:vy 6,830 (86,740) 26,300 795,84 10,500 Deficit 1(SurPIUS) (4.946) (305,017) NOTES_ 2038 BUDGET "neeeased limping hr p,'tgrarrn NOTES.. 2007 VARIANCES O4sr01 lower exeoncC4n thuf lower revenues woo peeve ei r40t+•9 me 50011 (tasty r t,01-0R•.1r81 Env SlRA60.1 4005 Pwxd, 525K not r4gadeed frail P44farcrra C0p1N a7Fra nd funls 66 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION Watershed Management GROUP: Capital ACTIVITY: Education Page 49b 2007 2007 BUDGET BUDGET ACTUALS ACTUALS S 5 s 2008 BUDGET BUDGET BUDGET CHG. CHG 6 ^6 S GROSS EXPENDITU Regeneration: Project Management 161.700 155,704 (5,996) 172,200 6.5% 10.500 Yellow F(sh Road 41,900 45.514 3,614 51,300 214% 9,400 Peet Children's Water Fesifval 40,800 47,755 6,955 50,000 22.5% 9,200 ORM Fourxfation Toalcrt 12,421 12.421 Educat on: Source Prote ti0n Outreach Edue 18,524 16,524 75,400 - 75,400 Watershed cn Wheels 123.500 127,496 3,996 128,600 4.1% 5.100 Aquatic Plants Program 52,500 46,566 15,934) 53,900 2 -7% 1,400 Peet Education funding 147,100 128,279 (18,821) 187,100 27 2% 40.000 Toronto Education Outreach funding 60,800 56,023 (24.777) 93,400 15.0% 12.600 YOrk Education Funding 49,300 49,300 EeoSchool Water Conservation Guide 27.800 (27,900) 30,600 9.7% 2.700 Education: Knowing Nature. Slaying Salts 10,000 (10,000) 35,000 250.6°1 25.000 Educe -5;1m Educational Exploration of tho Living City 10,000 (10,000) 10,000 Portion covered by transfers from funding sources (409.400) (345,235) 63.165 (512,100) 25.1% (102,700) 286,800 290,046 3,246 424,700 48,1% 137.900 FUNDING SOURCES: Program'User Fees Reserves CFGT - LMtg Glty CFGT- Flowthrough 11,000 7,066 (3.934) Otter - Municipal Other - Provincial 11,500 50 (11,450) Other - Federal 36,400 55,422 • 19,022 Other - DonaticnstFundraising 23,898 23,898 Other- Private 15,121 15,121 TBD 1 TBD 2 Capital levy Pool York Durham Toronto Carryfonvard levy Deficit 1 (Surplus) 11,900 8.2% 900 79,200 588.7% 67,700 3,800 -139 6% , (32,600) 58,900 101,556 42,656 148,300 148,300 94,900 61.1% 36,000 174.000 17.3% 25,700 49,300 - 49,300 60,800 65,300 86,000 6 4% 5,200 (1,270) (29,298) 20,500 - 1809.3% 21,700 4,187 (39,410) OTES: 2008 BUDGET Increased maniacal funding for programs NOTES; 2007 VARIANCES Overall Tower osponditioes, thus lower revenues used 67 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION. Wetotalled Mo1s9.mr4 GROUP CapUd ACTMTY' Svstairatlo Tochnalogles Pegs 60 2007 6uOSE7 2007 609N-s BURL -ET V6111ANri- 251E SUDOET BUDGET CND BUDGET C±CQ. 1 5 0 5 '1 5 GROSS EXPENDITURES: Ra9aner ;lion: 'Peel Sustamable Carrell Tvrdnp 173,100 44,253 (79241) 313,500 154 7% 141,470 Peel Fa 39191015u441,'1GD T .s8, 6,42 extra Monnerry cans 131,100 79769 (51,301) .100,35, (131,1031 Start Creek Uraen 2'arm 10,020 110.000) 10.000 30.0% 6,033 Spits Osiebran Program 23262 21,2W 7.800 - 7,830 Can 0hw System PUKleatons 35,900 15,010 S 7 LP jLrCt 14' keno; 44,030 (44000) 70,000 56,1% 28.030 C90 Wod.shop 12.695 12,433 Perrrrancrt Pevemeni 32,930 74,347 57,0•17 44,500 -457% 037.5331 Sr.tp(44ti4100010109y Elaanaan Program 14'J, 0 143374 22,474 194.900 31-2% 44,030 3.2.4-7 :Ran Wderl4a/vestIng 31,700 51,657 (43) 60,100 0C% 4,430 Greenmail -0nd, (u,.s 113-72) 11,330 22.085 11 085 - 14o,39: (l1,000) 0■.028„ Web Beard laamrg 70,330 10.617 (594001, 133,400 90 E% 37,430 - Ssetan4b 8 GodenuniGaa C441s tornado Sustainable Cernmurd)Qred-maim Finds 275,100 200.801 44,2C(5 247.000 204% 41.933 Ottetr Peel Furdls (11200) 111.20 5ustarnehr0 34W3nb0urtr0ol Retract N Peel Ae6(on 100,000 - 100,000 51aer1 A9naanare - Gra nn9 644,4 Foal 191.000 - 50.030 1-44 11413 10121ArIn6 grW3 8,000 • 8.000 York Sust Toc , Cnornrsuty Reds 97,630 _— -- (37.600) 151.600 55.6% 54.300 Portion corcra8 Dy'anslars tram its dnp scones (902,83C( )206,0305 50,870 1341,200) 73.916 (240.43 860.700 482,620 (203,050) 075,900 315% 210200 FUNDING 9OURCE9' Program/Vat, Ines 1,733 1,755 - Raearvas . CFGT • lrlir,9 City - CF07 - Rpvlhrougl leXhar . M.40ipet 13.361 13,351 - 0254! Pr8'1540 ` 5,850 25.014 22,329 15,200 1134 0% 8,520 5e1 • Federal f•ar - DmratUrAt(r- .mduuwrrg 63,150 89063 56,400 58.700 95.150 35.150 'Dewy - Para:e a l m3 ■30.40(5 64000 20.4% 10.000 TED T80 2 - 108.880 143208 34,408 163.500 50351 54.700 Cwp0a1 1.v4 P004 150,700 1004,700 373.700 . Vas 63,100 127,100 Taranto 572,400 176,931 210.000 Cejrykornar4fr 3 175.303 (11.167) 35,500 Doflcs 1 (Surplus) (1) (237,4681 - VOTES- 10011 BUDGET 9=e:wai l:moms:bat knxtng I•* p.e3r4em Qy,g0: 2007 VAR'AS4OES Some Ra(eC 0012red 68 TORONTO AND REGION CONSERVATION AUTHORITY 2.o0 CAPITAL BUDGET c OISIOM; wows-tea 11EAFaCsfRBrlt GROUP. Copts) ACTMTY- Feel CDmato Cranoo 74010011:0 144 31 2407 2000 864143E3 4'.4.1 8111941*417 04A3E7 05 Y4)n ;31•'11 Y1-4,1E1 03 la 3 1 1 f Y 1 WICSi-MECAGIZEtr.11 P..t C3ra-.0 4. ue. }s., 410■••.4' 7,41,9 :, .WSJ •u *A! P.I.c.Du :.lrc. 113,X4 '041021 :4114 10 .s 1141.1140 AY 3P3a harm-.a 27.4 -+a AU 44 **7004,vl T,5,1o,• /3441a6t. 1Lt4 01103 1 ,. IaPX3 14101 SLAY 4..4* 'AY N ✓1/ No pc.. . .11,00 917.0503 457 104 •717 31.7)0 AL SA1 Roo R.eet� {144.X0 if1'DYi 1144140 <0 f\ 33, -N1'• .tit 47.4 CYa..f. Rnw0O, Mk. 314a3 13,047 47 •314 AY ,14E - aC.w.. 00:-004 0.00400 4Atad 1..:e leal,rx� VOA C27.1. 41.4 4. ftt.000 lIO:POtI x,040 4.45 4.4x1 .'M fold 2aanwlfb.me,w f Paw.41.9 4144 AU n.r..t Caer.rrr+r.r...,..T 250.014 - 23e0. 0e - 440 trt H.rt.0nl�l 44.x., A.. '43017 QAI014 4100 .4157 111.0001 Ka M,.t',mn ;Jr,. 1G,00,3 12...40• CM/al.,1064W113041C4911 VW 473 04000 (150 DWI 031041 41705 •010341 MU_ tbszestwefla ltc, ..,at1 r nrp. 190 W: C1w,.. G F.•0n,9, MAX 1:00 -*031 5:1,100 -1X4 I21,4XI k.1. r4f Cr,a,a4 C14411.14, 140 040 (140 4001 1 *7,040 :73•4 47.44 N.1,etr.t40uI as Auzs .1......1.... 0404.1 4400.31 411.340 141.1'4 213,000 3,0, Kr. Nuts ..0402.41 Pan 0930.0 n W 7001 10!040 45AC MAXI 11.*S..413.atuf.drmt_ 2.nlu 350000 - 05100 4.) rtSc4.._. G-t4ot43 Ix C..4'. 0334 MA - 152470: I Hnr, 10014 Wn74r44,4 (71/;14 8 .3400.1,,•0 12000 1 31224 11,3“ 406041:000000. Lae 44 TSACO r3A14 ■ tar 1193 arc. Su., r's{e.um 50A00 - 5!4731 PI.. 14.^*W., . E ... v., F «uw.an 074100 x0000 10VSW14r ert 14- •lq•0.er 1030:0 - MARX IMr.044.1.41Lrin4 103000 - :WAY 04430 410,e.442r *n C..2.a•ro14.Ut11epa.Rwp( M4* '40430 1034774 141, -.f, 41 02474ror4 a4te3 OSul 101A0 Io3Pn 1? 1/.r ttbeclr- U,0054.ndta 03•20 - 03034 1r•pr;%KW a Yd 9000:,14. Y nt, Tnolbrra.Yn- 47,4oO'7 O.tatcrr. !0020 - .*063 1I.44.£Ii0s94i HMV.Yas Fa 5+I141M%II4144407140 20000 SAW E744e31.en•Eae4.- -•ea•441at Caw 1oA00 - 10040 C3ay.4n 4,44 41 **.)u., 53.4r70*00*04ay.a 9300D 114431 Ea4.a.4 0 Avn 1.+5 Er vwn..a.0041 s 0 .4.0 1•009 EA...., eannCFC P..w +bra 920.400 134:000, 944,000 IS?% 104,:40 00449.4* SOD R.r4...W Sv.0. R.a C Rerw•rele 5 -10404' 85230•1 ..0.4.' 0ete1 t, Cann *541070000* 46;*. 4}?.Y0-, 114.400 4034/0701 11*.3» 147.444 274403 ?1st 41•••31Ge.l.9441.4/C44.4,114: 1 1:000 wpm 21400 1741 104+4 5a.lbr7.e Sa'4a0a urLq',.4LCC C•oo0 14.wace,r0 031.400 61147301 43,503 *0.30 901.184 tn. ne•1 IL 4+41 Savurfc 74,014 24.400 5410).. En.••n401 T.11'4E0,414 . 030033 3100.44141 378600 00.11 113.400 Mb laa44a1Mn.0 10,001 - 14,400 Coven. Cmrra,.. 44 I S.-0e0Mmv 0 14= • 14614 01C01•11.- "irre.. QNY *01Pe.. M4ie.ten It t01.y 024.00 - 154000 03n. 0020700--Mnf 7.tat4 54003 10001 Caw.. Pow ,D .P., .16040 60009:1 044714 467% 4.630 E4s44.3.1.4 041,030 Carrot 5014.1v114 1.44 4414 441100a.U. -Water C4nwr SuyuasbIt7wa•Eo ■.0.e Pr..1 -4. 10.0 tew.ul - trrlalo.d 4ay X0..410030 43,4430 , - 144050 16000 • 441400 1 4631. 41 5270.1 5201.04*] 91470 5 12234 ;441• 0,004 110* 1,304 0.042 RJ- 7500.00 3,474040 3,4544770 P5n 6.1159.10 • (10410.X/ 1.[as *93 flt 40 &W* ,11041..41.7:0.41 4144* ow, pot .. I &th, 4':306 q.:a 03365417 ucr rnac tn44'A be (v4* crs tSXI Krela..2D3L:rlEi J. Y.nt 0440.09. •411 twos pecy 1444s/4 ,r. d' <t 44b3. 0 .o 06,.-00 0 pq.- -1 at! .uaovlr.dili7 vr-Ix•.ra 69 DIVISION: GROUP. ACTIVITY TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET Watershed Management Flood Cbu:tr01 Lower Don Page 62 GROSS EXPEND ;ES' Lower Den Env A:r.c .smolt Lower Den Darn 1. Culver- implementation Don Mouth. Nehtr jliz,ytion 8 Port Lords Protection EA Don Mouth: TRCA Pro!- Man, -J 1220,400 134,169 4,769 175,300 35-47% 45,900 Don MoutkDc2Ign Worksl - Ertern` 29,200 28,106 3,034 100,06° 29,200 49,300 Dor, Rtcuth Garu:Cr Let 000,000 453,948 .333,052 850,000 849 Don Idouth- Oardlner Robons 3.000 1,604 -1,338 8,000 n .iauth•Fscili181or 52,000 480 - 11,520 30,000 Don l touch ezlemaUPutlic Cons 15.000 194 - 14,800 1,000 Sala Urr Pedes3lan Tunnel Lower Don EA to Lrnp'ernertenon Lower Don Imp' 0etaa Design LDRW Phase 2 TRCA Irtemal 192,300 955,156 - 97,144 33,700 - 8248% - 158,500 Lower Don Imp; ORC!PPL Coordination , 28,800 24,£60 -1,640 30,600 13.81% 3,700 Lower Don imp. T'NR0'Pedc Coordination 6,900 11.187 2,287 24,000 169,86% 15,100 LDRW PH 2,Gardiner Roberts 2,Gardiner Ro 37,000 10,924 - 25,076 40,000 IDRW PH 2,TSH 200,000 344,286 144,286 40,000 LD'W P_34 2 Hldro_One 170,000_ __ _ 134.013 35,087 30,000 LORW PH 2 Cr/ 350,000 28,832 - - 51;3G8- LDRW PH 2,GOITTR,DELCAN . 7,000 -7,000 LDRW PH 2 U1AA Engireering 300,000 1513 428 - 196,573 20,000 LDRW PH 2:AcgwsrLOn!Agreemeru 450,000 80,749 36x,857 382,200 LDRW PH 2-USL 5,400,000 5,656,0E9 1566,1]8'9 LDRW PH 2 EA Archae:to ;y 6,000 1,500 4,500 2007 2007 BUDGET 2000 BUDGET BUDGET BUDGET ACTUALS VARIANCE Runner CHG CHG 5 5 6 S '% 5 3,529 3.529 Don Mouth DCS Technical Owmrsg:+t O0n D,louth Subsurface InvesbOavons LOr3W PH 2Peer Revisor of Flocd Landform 22,500 - 22, ' r 241,500 - 241,500 38,500 38,500 127,505 8,188,100 7,532,319 -78;1,346 2.076,200 - 74.64% -6 ,1019,800 FUNDING SOURCES: Proorarru'Usar few 3,750 3,75D Reserves CFGT - Livieg Cny CFGT - R0wthrough Other - Municipal Other - Provincial Other - Federal Other - Don=- Llons/Fundraisi g Other - Private 8,1E8,100 7,528,569 - 657,531 2.076200 •74,64;5 - 5,100,900 TED1 THD 2 Capital levy - Rxl York Dutlsartl TOr011t0 02rryfor++arc levy Deficit / (Surplus) 8,186,100 7,532,319 •653,781 2,076,200 .7404% 41,109,900 427,565 NOTES: 2008 BLlDOET 233'9 Budget VS 2007 Budget Don Rrvcr Bridge • Praia" substantially compete exce011an gu i8on and review of Flood Protection Lendfatn and Don River Park Don Month Naturalization • Wort. delay in 2007 deferred to 2006 and expanded scope or work NOTES: 2007 VARIANCES 70 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION. Watershed 6lanagemont GROUP- Capital ACTIVITY_ Other Flood Control Projects Page 51 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUAL-5 VARIANT BUDGET CHG. CHG- 5 5 5 $ S6 5 CROSS EXPENDITURES_ Floc° Wamurg Equipment & Mnoe's 192.200 105,945 (85,255) 178.400 -7 2% (13,800) Flood Prniectlon 8 Remedial Capital Works 223,600 97,688 (125,912) 291.000 251% 57,400 Sma5 Dams & Flood Control Facilities Capital Works 98.200 19,554 (78846) 183,800 68.6% 65,400 Larg9 Dams Capl:al Works 150,700 87,319 (63,381) 124,400 -17 5% (26.300) Stack Creek Channel Maintenance 261.800 6,587 (255.103) 255,200 (6.600) WECI Water Control Structure Projects 204,800 (204,800) 98.400 -52.9% (108,400) Flood Control Marnt Cowed from alter Capital Prolects FUNDING SOURCES. ProQram/Uset teas Reserves CFGT • Living City CFGT • Fbtvlhrough Other- Munidpal Other - Provindal Other - Federal Other - Donations/Fundraising Non - Government Grants 110.019 110.018 (102,400) (257,261) (154,851) {48,200) 1,028,900 170.961 (857,939) 1,050,800 21% 21.900 216,800 58,358 (157,442} 158,300 - 26.6% (57,500) 215,800 58,358 (157,442) 158,300 -268% (57.500) Capital levy Puri 71,000 71,000 97,000 36.8% 26,000 York 100,000 100,000 115,000 15,0% 15,000 Durham 40.000 40,000 40,000 Toronto 121,000 121400 142,000 17.4° 21,634 Carryforwardlevy 481,100 (219,397) 408,500 335% 17,400 Deficit( (Surplus) 700,497) NOTES: 2098 BUDGET Many pr6)eCtS delayed in 2097 Out will be 0omVeted In 2009 N.O1ES. 2057 VM{i ,cU Many prof acts delayed 71 TORONTO A REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION Watershed Management Page 54 GROUP: Capital ACTIVITY: Public Use Infrastructure 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG. GROSS EXPENDITURES: Retrofits/Construction 221,000 (221,000) 221,000 CA Planning 94,300 169,050 74,750 108,000 Oil Tank Removal 9,085 9,085 Boyd Offfice Water Supply Humber Arboretum 100,000 (100,000) 100,000 Unassigned 230,838 230,838 12.4% 11,700 415,300 408,972 (6,328) 427,000 2.8% 11,700 FUNDING SOURCES: Prograrn/User fees 1,803 1,803 (Re5erves 100,000 (100,000) 100,000 !CFGT - Living City 15,900 CFGT - Roy/through 50,274 50,274 Other - Municipal 7,074 7,074 Other - Provincial 1,034 1,034 Other - Federal Other - Donations /Fundraising Other - Private 35.060 35,060 8,900 TBD 1 TBD 2 Capital lew Pegs York Durham Toronto Ad4ala/Mono Carryforward levy Deficit / (Surplus) NOTES: 2008 BUDGET 15,900 8.900 100,000 95,244 (4,756) 124,800 24.8% 24,800 33,939 33,999 34,478 1.4% 479 56,986 55,986 57,950 1.7% 984 9,248 9,248 9,416 1.8% 168 199,717 202,665 2,948 198,107 -0.8% (1,610) 50 50 49 -2.0% (1) 15,300 (638) (15,938) 2,200 85.6% (13,100) 11,419 11,419 NOTES: 2007 VARIANCES Humber Arboretum unable to proceed in 2006. 72 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: Other Facilities Retrofits Paco 55 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET C1iG. CHG. S S $ 5 5a $ GROSS EXPENDITURES; Peel Campgrounds 1,050.500 268.096 (782,404) 788,400 - 25.0% (262,100) , Peel Washroom Upgrades 420,000 37.952 (382.048) 357,100 -15 0% (62.900) Peet. High Ropes 8 Playgrounds 580.930 580,930 - Peel Conservation Land Planning 97,000 135,310 38,310 198,300 104 4% 101.300 Heart Lake Water Play Facility 150,000 (150,000) 150,000 Just Get Active 100,000 (100,000) 100,000 Peel Energy Efficiency Retorftttlrtg 100,000 Peel KCC Campus/Energy Trail 175,000 175.000 FUNDING SOURCES: Program /User fees Reserves CFGT - Living City, CFGT - Flowthrough Other - Municipal Other - Provincial Other - Federal Other - Donations /Fundraising Other - Pnvate TBD 1 TBD 2 Capiwl levy Peel York Durham Toronto Carryfor ward Iovy Deficit ! (Surplus) 1,817.500 1,022,287 (795,213) 1,868,800 2,8% 51,300 706,000 706,000 1,072,000 51.8% 366,000 1,111,500 314,786 1,501 (795,213) 798,800 -28 3% (314,700) NOTES- 2008 BUDGET NOTES: 2007 VARIANC Carried forward to 2008 for projects Just Get Active, Campground Improvements/All Water Play 73. TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION_ Watershed Management GROUP: Capital ACTIVITY: Drinking) Water System Upgrades 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG, cliff 5 S 5 5 9S 5 GROSS EXPENDITURES: /ate: System Engineer Annlysls 7,110 7,110 Peel water System Upgrades 915 915 ark Drinking Water. Boyd York Drinking 'Netter Bruce's MI York: Kortrighl Centre Durham: Claremont FUNDING SOURCES: Program/User tees Reserves CFGT - Living City CFGT - Flowthnough Other - Municipal Other - Provincial Other- Federal Other - Donations/Fundraising Other - Private TBD 1 TBD 2 Capital IeW Peel York Durham emote Carryfor erd levy Deficit f (Surplus) 8,025 6,025 Page 56 8,025 8,025 NOTES: 200$BUDGET Proiect cnmilcted NOTES: 2007 VARIANCES New drinking water regulations result to higher than budgeted costs, TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: Living City Centre Design and Build Page 57 GROSS EXPENDITURES: Kortright Retrofit FUNDING SOURCES: PrograrnlUser fees Reserves CFGT - Living City CFGT - Flo+vthrough Other - Municipal Other - Provincial Other - Federal Other - Donations /Fundraising Other - Private Lease Revenue BD 2 Capital low Peel 34,977.00 34,977.00 - 100.0% (34,977.00) York 250,000.00 250,000.00 250,000.00 Durham 9,514.00 9,514.00 9,347.00 -1.8% (167.00) Toronto 205,458.00 205,458.00 207,143.00 0.8% 1,665.00 AdjalefMono 61.00 51.00 48.00 -3.9% (2.00) Carryforward levy (470,613.70) 461.00 461.00 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG CHG. $ S S S % S 500,000.00 29,386.30 (470,613.70) 467,000.00 -6.6% (33,000.00) 500,000.00 29,386.30 (470,613.70) 467,000.00 -6.6% (33,000.00) Deficit / (Surplus) 0.00 (470,613.70) NOTES: 2008 BUDGET Proceeding slowly as funding permits. NOTES: 2007 VARIANCES Extra work for generator, photovoltaic, truckport_ 75 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: Nursery Relocation Project Page 58 GROSS EXPENDITURES: Nursery Relocation 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG, CHG, S S $ 814,500 1,125,448 310,948 - 100.0% (814,500) FUNDING SOURCES: Program/User fees Reserves CFGT - Living City CFGT - Flowtt rough Other - Muniapal Other - Provincial Other - Federal Other - Donations /Fundraising Other - Private r1TBD 1 TBD 2 Adjala/Mona Carryforward Levy Deficit / (Surplus) 81000 1,125;4148 – 310;948 100.03x— – (814;500) 814,500 1,125,448 310,948 - 100.0% (814,500) NOTES: 2008 BUDGET NOTES : 2007 VARIANCES Some small enhancements added to project. 76 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET OIVISIOtJ: Watershed Management GROUP: Capital ACTIVITY: Kettle Lakes Nature Reserve Page 59 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG. $ $ $ air 5 GROSS EXPENDITURES: Park Management Plan 33,400 10.300 (23.100) 28,100 -15.9% (5.300) Terrestrial Field Inventories 7,000 3.756 (3,244) - 10.300 47 1 % 3.300 Trail Construction 250,000 116,651 (133.349) 4,700 -98.1' (245,300) Park Legal Fees 5,000 1,513 (3,487) -100 0% (5,000) Park Habitat Restoration 95,200 1,923 (93,277) 166,000 74.44 70,800 Park Reforestation 101,500 - 101,500 Developers Contribution Agreement 390,600 134,142 (256,458) 310,600 -20.5% (80,000) FUNDING SOURCES: Program /Userfees Reserves FGT - Living City FGT - Flowthrough 5,000 5,000 - Other - Municipal 33,400 5,300 (28,100) 28,100 -15.9% (5,300) Other - Provincial Other - Federal - Other - DonationslFundralsing - Other - Private 357,200 123,842 (233,358) 282,500 - 20.9% (74,700) TBD 1 - TBO 2 Capital levy Peel York Durham Toronto Carryforward levy Deficit 1 (Surplus) 390,600 134,142 (256,458) 310,600 -20.5% (80,000) NOTES: 2008 BUDGET Reforestation work to commence in 2008 Conuntatton of terrestrial field inventories Continuo to receive develpers funds as per agreement NOTES: 2007 VARIANCES Planning funds to be deferred for future use Restoration funds to be deferred until agreed plans are developed, approvals granted and schedule determined Continued to receive developers funds as per agreement TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed Management GROUP: Capital ACTIVITY: BCPV Retrofit and Attraction Development Page 60 2007 2007 i BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG GROSS EXPENDITURES: BCPV Retrofit 563,500 382,043 (181,451) 563,500 BCPV Attraction development 1,333 1,333 563,500 383,382 (180,118) 563,500 FUNDING SOURCES: Program/User fees Reserves CFGT - Living City CFGT - Flowthrough 3,235 3,235 Other - Municipal Other - Provincial Other - Federal Other - Donations/Fundraising Other - Private TBD 1 TBD 2 Capital levy Peel York Durham Toronto Carryforvard levy Deficit 1(Surplus) NOTES: 2008 BUDGET Funding for visitor centre roof, event pavllliion retofits, and ceilings repairs in town hall. 3.235 3.235 350,000 350,000 350,000 213,500 30,147 213,500 (01 (1833531 1 Di ES: 2007 VARIANCES 78 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Finance and Business Development GROUP* Capital ACTIVITY: Information Technology Protect Page 61 GROSS EXPENDITURE$:, IT Project FUNDING SOURCES: Program/User lees Reserves CFGT - Living City CFGT- Flowthrough Other - Municipal Other - Provincial Other - Federal Other - Donations/Fundraising Other - Private =D 1 TBD 2 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG CHG. 5 5 S 5 3`o $ 500,000 402.989 (97,011) 500,000 500,000 402,989 (97,011) 500,000 Capital levy Peet 45,333 45,333 45,971 0 638 ork 75,981 75,981 77,267 0 1,285 Durham 12.331 12,374 12,554 0 223 pronto 266.289 267,735 264,142 0 (2,147) •Jalaftono 66 65 66 Carr/forward levy 100,000 1,501 100,000 Deficit / (Surplus) - (97,011) NOTES: 2008 BUDGET Some work carried forward into 2007. NOTES: 2007 VARIANCES 79 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Finance and Business Development Page 62 GROUP: Capital ACTIVITY: Administrative Office 2007 2007 BUDGET 2008 BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG. 5 5 5 S % $ GROSS EXPENDITURES: Administrative Office 700,000 376,162 (323,838) 700,000 B&ofilter Wall 12,646 12,646 Relocation To Boyd CFC 66,556 66,556 FUNDING SOURCES: Program/Userfees Reserves CFGT - Living City jCFGT • Flourthrough [Other - Municipal Other - Provincial Other - Federal Other - Donations/Fundraising Other - Private TBD 1 TBD 2 Capital levti Peel York Durham Toronto AdjalafMono Carryforward levy tench f (Surplus) 700,000 455,364 (244,636) 700,000 56,666 56,666 57,464 94,977 94,977 96,584 15,413 15,467 15,693 332,861 334,669 330,178 83 81 81 200,000 (46,496) 200,000 (U) (244,636) 0 798 0 1,607 0 280 0 (2,683} 0 (2) J1QTES: 2008 BUDGET Work carried forward into 2007. NoIES- 2007 VARIANCES 80 r TORONTO AND REGION CONSERCATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Finance and Business Development GROUP: Capltat ACTIVITY: Land Acquisition & Related Projects Page 6.s 2007 • BUDGET 2007 ACTUALS BUDGET VARLgti1: 5 2008 Oudael 8 BUDGET CHG. BUDGET . CHG. 5 5 °M 5 GROSS EXPENDITURES: Waterfront Open Space 530,000 2,054,856 1,524,856 500,000 -5.7% (33000) ACt 13dd,on - Greenspoce Strategy 4,720,000 100,248 (4,619,752) 4,750,000 0.695 33,000 Natural Areas Pro:ection CRC Repairs 662,400 - 662,400 Peel Land Care 836,000 - 836,600 6,250.000 2. 155,104 (3,004,898) 6,748,400 28 8% 1,498,400 FUNDING SOURCES Prep arNUSer fees - 2,620 2,626 Re-serves (177,635) (177,635) - CFGT • Irving Coy . CFGT • Flowthrou9il - 173,572 173,572 - Other - Muructpal . 4,000,000 849,614 (3,150,386) 3,900,000 -2.5:5 (100.000) Other -Provincial 200,000 (1,949) 4201,945) 1,162,400 481.2'6 952.400 Other - Federal - Mier • OcinytionsiFundraising 500,000 ' 476,660 (24.340) 500,000 Other - Private Other • internal - Lan3 Sales proceeds 450,000 733,217 283.217 250,000 -4-4.4% {200.000) 5,150,000 2,055,104 (3,094496) 5,812,400 129% 662,400 Peel 11,333 11,333 847,493 7378.1% 830.100 Yeti. 16996 18,996 19,317 1,7:6 321 Durham 3,003 3,083 3,139 1 8% 56 Toronto 66,572 68,572 66,035 -04% (537) AdIale ltuto 15 16 18 Carryforward levy Deficit ! (Surplus) 0 - NOTES: 200$ BUDGET Budget based on the Greenteads Acqui5ation Prc ec1 for 2006 -2010 J4OTES: 2007 VARIANCES RES. #C3/08 - Moved by. Seconded by: AUDITED FINANCIAL STATEMENTS - 2007 The 2007 audited financial statements are presented for the Budget /Audit Advisory Board's approval and recommendation to the Authority. Rob Ford David Barrow THE BOARD RECOMMENDS TO THE AUTHORITY THAT the transfer of funds into and from reserves in the amount of $175,110 during 2007, as outlined in the schedule to the financial statements entitled "Continuity of Reserves ", be approved; AND FURTHER THAT the 2007 audited financial statements, as presented, be approved, signed by the Chair and Secretary- Treasurer of Toronto and Region Conservation Authority (TRCA), and distributed to each member municipality and the Minister of Natural Resources, in accordance with subsection 38 (3) of the Conservation Authorities Act. CARRIED BACKGROUND The financial statements of Toronto and Region Conservation Authority for 2007 are presented for approval The accounting firm of Grant Thornton LLP, has completed its audit and has included with the financial statements an unqualified auditor's report, dated April 4, 2008. The audited financial statements are presented as Attachment 1 to the report. The internal control findings letter is included as Attachment 2. A representative from Grant Thornton LLP will be in attendance to present the auditor's report on the 2007 financial statements. RATIONALE Deficit position: For the year ended December 31, 2007, expenditures exceeded revenues and reserve allocations by an amount of $1,694,058, increasing the cumulative deficit from $830,664 to $2,524,722, as outlined in the table below: (RSC refers to Restoration Services Centre.) TRCA incurred a deficit of $934,589 for the year, excluding the activity relating to the RSC (as explained below). A number of negative variances contributed to this final deficit position, most notable of which are the shortfall of general Living City funding from The Conservation Foundation of Greater Toronto ($708,100) and property tax rebates not realized for 2005, 2006 and 2007 ($630,300). These two items, which total $1,338,400, were partially offset by operating surpluses in many other TRCA activities, resulting in the overall operating deficit of $934,589 for the year. 82 Budget Actual Deficit, beginning of the year ($830,664) ($830,664) 2007 surplus (deficit) - general 100,100 (934,589) 2007 operating surplus re: RSC 200,000 365,979 2007 deficit re RSC construction (814,500) (1,125,448) Deficit, end of year ($1,345,064) ($2,524,722) TRCA incurred a deficit of $934,589 for the year, excluding the activity relating to the RSC (as explained below). A number of negative variances contributed to this final deficit position, most notable of which are the shortfall of general Living City funding from The Conservation Foundation of Greater Toronto ($708,100) and property tax rebates not realized for 2005, 2006 and 2007 ($630,300). These two items, which total $1,338,400, were partially offset by operating surpluses in many other TRCA activities, resulting in the overall operating deficit of $934,589 for the year. 82 Within the Restoration Services Division special tree planting and restoration projects produced revenues in excess of expenditures in the amount of $365,979. This amount will be used to offset the in -year deficit within the capital accounts caused by the construction of the RSC. The chart below provides the continuity in TRCA's deficit position as between the RSC project and all other operating results: The amount attributable to the RSC building will be paid off over the next 5 to 6 years. This is consistent with the approval by the Authority to undertake this project. When the project was approved the Authority was advised that it would take several years after construction of the building to completely pay for it. The 2008 operating budget provides $200,000 for this purpose. If actual results are better than $200,000, as was the case in 2006 and 2007, the payback period will be shorter. As for dealing with the deficit attributable to general operations, the 2008 budget includes a surplus position of $400,000, for a combined total surplus position of $600,000. As noted on the statement of financial position (page 3 of the financial statements), TRCA cash flows are sufficient to ensure no borrowing is required to finance the deficit. Reserves: At Authority Meeting #9/03, held on November 28, 2003, Resolution #A254/03 approved a reserves policy including the establishment of the operating contingency reserve. Since then, the operating contingency reserve balance has grown from $871,667 to $1,502,077. Staff is of the opinion that this amount is insufficient to meet significant, unforeseen economic hardship which could negatively impact admission and retail revenues. As noted above, the 2008 budget provides for a surplus position of $600,000, which will serve to pay down the accumulated deficit for now and eventually for building up reserves. The Authority may choose to use the existing "Operating Contingency" reserve to offset all or any part of the accumulated deficit. Staff is of the opinion that it is more prudent to leave the deficit on the "books" and to pursue a course of modest, annual repayments than to write it off with the application of reserve funds. "Funds Held Under Revenue Sharing Policy" reserve was increased by land sale proceeds ($177,635) not required for land acquisition projects in 2007. The rules which govern the use of this reserve are explained in note 7 to the audited financial statements The "Continuity of Reserves" schedule on page 19 of the financial statement package, provides a summary of reserves balances as of December 31, 2007 83 RSC General Cumulative Total Deficit, January 1, 2006 - (589,750) (589,750) 2006 construction costs, net of reserve allocations (680,840) • - 2006 operating surplus (deficit) 321,414 118,512 (830,664) 2007 construction costs (1,125,448) - 2007 operating surplus (deficit) 365,979 (934,589) ($2,524,722) Deficit, December 31, 2007 ($1,118,895) ($1,405,827) The amount attributable to the RSC building will be paid off over the next 5 to 6 years. This is consistent with the approval by the Authority to undertake this project. When the project was approved the Authority was advised that it would take several years after construction of the building to completely pay for it. The 2008 operating budget provides $200,000 for this purpose. If actual results are better than $200,000, as was the case in 2006 and 2007, the payback period will be shorter. As for dealing with the deficit attributable to general operations, the 2008 budget includes a surplus position of $400,000, for a combined total surplus position of $600,000. As noted on the statement of financial position (page 3 of the financial statements), TRCA cash flows are sufficient to ensure no borrowing is required to finance the deficit. Reserves: At Authority Meeting #9/03, held on November 28, 2003, Resolution #A254/03 approved a reserves policy including the establishment of the operating contingency reserve. Since then, the operating contingency reserve balance has grown from $871,667 to $1,502,077. Staff is of the opinion that this amount is insufficient to meet significant, unforeseen economic hardship which could negatively impact admission and retail revenues. As noted above, the 2008 budget provides for a surplus position of $600,000, which will serve to pay down the accumulated deficit for now and eventually for building up reserves. The Authority may choose to use the existing "Operating Contingency" reserve to offset all or any part of the accumulated deficit. Staff is of the opinion that it is more prudent to leave the deficit on the "books" and to pursue a course of modest, annual repayments than to write it off with the application of reserve funds. "Funds Held Under Revenue Sharing Policy" reserve was increased by land sale proceeds ($177,635) not required for land acquisition projects in 2007. The rules which govern the use of this reserve are explained in note 7 to the audited financial statements The "Continuity of Reserves" schedule on page 19 of the financial statement package, provides a summary of reserves balances as of December 31, 2007 83 Internal Control Letter Attachment 2 is the internal control or management letter, wherein the auditor highlights various internal control findings The auditor notes that management has now addressed all of the items from the 2005 and 2006 letters. New to the 2007 report is the auditor's concern for timely financial information during the audit visit. Staff is of the opinion that a delay of the audit visit by several weeks together with improvements in process that have been identified will be sufficient to alleviate this concern in future years, without having to add additional staff. Report prepared by: Rocco Sgambelluri, extension 5232 Email: rsgambelluri @trca.on.ca For Information contact: Rocco Sgambelluri, extension 5232; Jim Di!lane, extension 6292 Email: rsgambelluri @trca.on.ca; jdillane @trca.on.ca Date: April 9, 2008 Attachments: 2 84 Attachment 1 GrantThornton Financial Statements Toronto and Region Conservation Authority December 31, 2007 85 Contents J LJ Page Auditors' Report 1 Statement of Financial Activities and Deficit 2 Statement of Financial Position 3 Statement of Cash Flows 4 Notes to the Financial Statements 5 - 11 Schedule of Financial Activities - Watershed Management and Health Monitoring 12 Schedule of Financial Activities - Environmental Advisory Services 13 Schedule of Financial Activities - Watershed Stewardship 14 Schedule of Financial Activities - Conservation Land Management, Development and Acquisition 15 Schedule of Financial Activities - Conservation and Education Programming 16 Schedule of Financial Activities - Corporate Services 17 Schedule of Financial Activities - Vehicle and Equipment 18 Continuity of Reserves 19 86 GrantThornton J Auditors' report Q 15 A$1H P3ixp 1A.3N,37 , fad L'Vi 71 it-QMOM F ( s, %%Yr-Curti animal To the Members of the Toronto and Region Conservation Authority We have audited the statement of financial position of the Toronto and Region Conservation Authority ( "TRCA ") as at December 31, 2007 and the statements of financial activities and deficit and cash flows for the year then ended These financial statements are the responsibility of TRCA's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In our opinion, these financial statements present fairly, in all material respects, the financial position of TRCA as at December 31, 2007 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles. Markham, Canada Chartered Accountants April 4, 2008 Licensed Public Accountants 1 87 Toronto and Region Conservation Authority Statement of Financial Activities and Deficit Year Ended December 31 Expenditures Watershed management and health monitoring $ Environmental advisory services Watershed stewardship Conservation land management. development and acquisition Conservation and education programming Corporate . rvices Vehicle and equipment. net of usage charged Revenue Municipal Levies Other Government grants MNR transfer payments Provincial - other Federal TRCA generated User fees, sales and admissions Contract services Interest income Proceeds from sale of properties The Conservation Foundation of Greater Toronto Donations and fundraising Facility and property rentals Canada Post Corporation agreement ORM Corridor Park contnbution agreement Waterfront Toronto Sales and property tax refunds Sundry Excess of expenditures over revenue Appropnations from (to) reserves (Page 19) Deficit, beginning of year Deficit. end of year 2007 Budget (Note 10) 2007 Actual 2006 Actual 17.966.800 $ 15,508,116 $ 17,719,799 4,094,200 4;052,229 3;692,577 14.105,900 12, 554, 262 10,593;489 28 046.200 18,644,488 35.070.628 16.314,900 16,169,963 15,254.922 6267.400 5,807,710 5.244,585 10.160 27.129 J 86.795.400 72.746.928 87 603,129 30;251,400 24,975,111 21,097.727 8 386,700 4,716,807 8,081,985 845;000 845,753 845,753 4;519,700 4,214,599 5,552,902 1,312,600 1,341,593 1,588,217 14, 017.400 13,440, 279 12,704,491 1,655;300 956,072 632,993 425,000 525,521 473;446 450,000 374,458 330.658 1.307.200 1,334,502 2,896,712 914.500 1,383,758 1,154,588 2.092.100 2,261,976 2,218,706 186,100 9,721 34,946 357,200 123,842 1,054,085 18.731.700 13,771,773 26,420.408 55,000 163,891 244,350 600.500 788.324 676.731 86107,400 71.227.980 86.008.698 (688.000) (1,518,948) (1,594.431) 173,g00 (175.1101 1,353.517 (514.400) (1,694,058) (240.914) (830.6641 (830.664) (589.750) $ (1.345,064) $ (2524,722) $ (830,664) No GrantThomton See accompanying notes to the financial statements_ 88 2 Toronto and Region Conservation Authority Statement of Financial Position December 31 2007 20 Assets - Cash and cash equivalents Marketable secunties (Note 3) Receivables (Note 5) Inventory Pr epaids $ 7,477,394 $ 10,618.733 3,657,281 3,998.647 11,810.580 13,552.566 529,359 521,009 193.468 185.403 $ 23,668,082 $ 28,876;358 Liabilities Payables and accruals Deferred revenue Municipal levies Capital, special projects and other Vacation pay and sick leave entitlements Fund Balances Reserves (Page 19) Deficit Amounts to be funded in future.years $ 9,089,751 6,592,885 8,461,908 1,738.335 25,882.879 2,048,260 (2.524,722) (476,462) (1.738,335) (2.214, 797) $ 23,668,082' $ 15,478,710 6,372.978 5,982,184 1.645.898 29.479.70 1,873,150 (830.664) 1,042,486 (1.645.898) (603.412) $ 26,876 358 Contingent liabilities and commitments (Note 9) On behalf of TRCA Chair Secretary- Treasurer See accompanying notes to the financial statements. GrantThornton 89 3 J Toronto and Region Conservation Authority Statement of Cash Flows Year Ended December 31 2007 20 Increase (decrease) in cash and cash equivalents Operating Excess of expenditures over revenue Changes in non -cash working capital Receivables Inventory Prepards Payables and accruals Deferred revenue Vacation pay and sick leave entitlements Investing Proceeds an maturities of marketable secunties Interest receivable Purchase of marketable securities Financing Increase in amounts to be funded in future years Net increase (decrease) in cash and cash equivalents Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year $ (1,518,948) 1,741,986 (8,350) (8,065) (6,388,959) 2,699,631 92.437 (3.390.268) 1,499,998 (158,633) (999.999) 341.366 (92.437) (3,141,339) 10.618.733 $ (1,594,431) (3,697,048) 12,223 (21,860) 8,516.404 1,7 72,749 84.117 ',072.1 f;4 1,698,376 0.998.649) (300.273 (84.117) 4,687,764 5.930.969 $ 7,477,394 $ 10,618.733 See accompanying notes to the financial statements. GrantThomton 90 4 Toronto and Region Conservation Authority Notes to the Financial Statements December 31. 2007 1. Nature of operations rl Toronto and Region Conservation Authority ( "TRCA ") is established under the Conservation Authorities Act of Ontario to further the conservation, restoration, development and management of natural resources, other than gas, oil, coal and minerals for the nine watersheds within its area of jurisdiction. TRCA's area of jurisdiction includes areas in the City of Toronto, the Regions of Durham, Peel and York, and the Township of Adjala- Tosorontio and Town of Mono 2. Summary of significant accounting policies The financial statements of TRCA are prepared by management in accordance with Canadian generally accepted accounting principles for organizations operating in the local government sector as recommended by the Public Sector Accounting Board of The Canadian Institute of - Chartered Accountants Significant aspects of the accounting policies adopted by TRCA are as follows: Basis of accounting Revenue and expenditures are recorded on the accrual basis, whereby they are reflected in the accounts in the year in which they have been earned and incurred, respectively, whether or not such transactions have been settled by the receipt or payment of money. Cash and cash equivalents TRCA considers deposits in banks, certificates of deposit and short term investments with original maturities of 90 days or less as cash and cash equivalents. Capital expenditures Capital expenditures are reported on the statement of financial activities in the year incurred. Reserves Reserves for future expenditures and contingencies are established as required at the discretion of the members of the Authority Increases or decreases in these reserves are made by appropriations to or from operations Revenue recognition Government transfers are recognized in the financial statements as revenue in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met and reasonable estimates of the amounts can be made. User charges and fees are recognized as revenue in the period in which the related services are performed GrrntThornton 91 5 J Toronto and Region Conservation Authority Notes to the Financial Statements December 31, 2007 2. Summary of significant accounting policies (continued) Deferred revenue TRCA receives certain amounts principally from other public sector bodies, the proceeds of which may only be used in the conduct of certain programs or completion of specific work. Further, certain user charges and fees are collected but for which the related services have yet to be performed. These amounts are recognized as revenue when the related expenditures are incurred or services performed. Inventory Inventories of goods for resale are valued at the lower of cost and net realizable value. Nursery inventory is valued at the lower of cost and replacement value. Cost is determined on a first -in, first out basis. Use of estimates The preparation of financial statements 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 expenditures during the year. Actual results could differ from those estimates. Vacation pay and sick leave entitlements Vacation credits earned but not taken and sick leave entitlements are accrued as earned. 3. Changes in accounting policies (a) Financial instrument - Recognition and measurement On January 1, 2007, TRCA adopted Section 3855 of the CICA Handbook, Financial Instruments - Recognition and measurement. It implements standards for recognizing and measuring financial instruments in the statement of financial position and the standards for reporting gains and losses in the financial statements. Under this new standard, all financial instruments on the balance sheet are classified as either held- for - trading, held -to- maturity investments, loans and receivables, available- for -sale, or other financial liabilities categories and are measured at fair market value or, in limited circumstances, at amortized cost TRCA's financial instruments include cash and cash equivalents, marketable securities, receivables, payables and accruals, the sick leave benefit plan accrual, deferred revenue, security deposits and vacation pay and sick leave entitlements. GrantThomton 92 6 Toronto and Region Conservation Authority Notes to the Financial Statements Decembei 31. 2007 ) p' 3. Changes in accounting policies (Continued) TRCA has classified its cash and cash equivalent, marketable securities as held for trading. The receivables are classified as loans and receivables. The payables and accruals, the sick leave benefit plan accrual, deferred revenue, security deposits and vacation pay and sick leave entitlements are classified as other financial liabilities TRCA's short term marketable securities as at December 31, 2007 consisted primarily of fixed income money market products Under the new section, these investments are measured at fair value. As a result, in 2007, marketable securities include interest receivable of $158,633 to reflect the fair value. Gains and losses related to periodical revaluation are recorded in net income Transaction costs of financial assets and liabilities are expensed. TRCA adopted these changes retroactively without restatement (b) Financial instrument - Disclosure and presentation On January 1, 2007, TRCA adopted Section 3861 of the CICA Handbook, Financial Instruments - Disclosure and presentation This section establishes standards for presentation of financial instruments and non - financial derivatives, and defines the information that should be disclosed. 4. Tangible capital assets Transitional provisions Effective January 1, 2007, TRCA adopted Public Sector Guideline 7 (PSG -7) of the Public Sector Accounting Handbook of the Canadian Institute of Chartered Accountants with respect to the disclosure of tangible capital assets of local governments and public sector entities. PSG -7 provides transitional guidance on presenting information related to tangible capital assets by way of a note to the financial statements until Section 3150 — Tangible Capital Assets comes into effect on January 1, 2009. These provisions require local governments and public sectors entities to capitalize assets at historical cost and amortize these assets over their .estimated useful life During 2007, TRCA continued to work towards compliance with the new legislation. As at December 31, 2007, TRCA had not obtained a complete listing and values for all asset classifications. TRCA expects to be fully compliant with the new standards by January 1, 2009 93 J GrantThornton Toronto and Region Conservation Authority Notes to the Financial Statements Decembei 31, 2007 5. Receivables Waterfront Toronto City of Toronto Municipal levies Regional ivlunicipality of York Regional Municipality of Peel Conservation Foundation of Greater Toronto Government of Canada Province of Ontario Interest receivable Trade and other 2007 $ 3,083,401 2,144,603 541,399 597,527 453,756 157,448 1,728,062 128,302 2.976.082 $ 4.859.873 484.836 125,000 356.562 1,147.583 756.595 3,418,597 322,610 2.080.910 $ 11,810,580 $ 13.552,566 6. Trust funds TRCA administers funds on behalf of the following organizations: Rouge Park Alliance Greater Toronto Area Agricultural Action Committee 224Z 2nn6 $ 1,402,534 $ 435,146 597.505 $ 2,000,039 $ 435,146 - These funds are held in trust by TRCA for the benefit of others and therefore are not presented as part of TRCA's financial position or financial activities. 7. Reserve funds held under provincial revenue - sharing policy Revenue generated from the sale of properties may be held in a reserve created under the Ministry of Natural Resources' policy for the disposition of TRCA -owned properties. The Ministry reserves the right to direct the purpose to which the provincial share of funds may be applied or to request a refund. The proceeds on the sale of properties are attributed to the province and the member municipalities on the basis of their original contribution when the properties were acquired. The reserve balance must always be maintained in proportion to the original contribution by the province and TRCA, represented by the member municipalities. TRCA is permitted to withdraw the municipal share of the reserve provided that the corresponding provincial share is either matched by other sources of funding or returned to the province Interest at prevailing market rates must be imputed on the unspent balance (if any) of the reserve. 94 GrantThomton Q Toronto and Region Conservation Authority Notes to the Financial Statements December 31, 2007 7. Reserve funds held under provincial revenue - sharing policy (continued) The changes of the reserve in 2007 and 2006 are based upon the following transactions recorded in operations: Reserve balance, beginning of year Net proceeds from sale of properties Interest Applications: Greenspace acquisition protect Reserve balance, end of year 2007 2006 $ 46,145 $ 374,458 330.658 2,626 7.570 (199.449) (292,083) $ 223,780 $ _ 46.145 8. Pension agreements TRCA makes contributions to the Ontario Municipal Employees Retirement System ("OMERS "), which is a multi- employer plan, on behalf of full -time members of staff and eligible part -time staff. The plan is a defined benefit pension plan, which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. Contributions made by TRCA to OMERS for 2007 were $1,604,431 (2006 - $1,468,990). 9. Contingent liabilities and commitments (a) Legal actions and claims. TRCA has received statements of claim as defendant under various legal actions resulting from its involvement in land purchases, fatalities, personal injuries and flooding on or adjacent to its properties. TRCA maintains insurance coverage against such risks and has notified its insurers of the legal actions and claims. It is not possible at this time to determine the outcome of these claims and, therefore, no provision has been made in these financial statements. There were also two settlements with former employees occurred subsequent to December 31, 2007. (b) As part of some agreements entered into by TRCA, sites purchased are required to be remediated. Any unpaid costs associated with these activities have not been reflected in these financial statements as any costs would be reimbursed through contributions as required under the agreements. 95 GrantThornton 9 Toronto and Region Conservation Authority Notes to the Financial Statements December 31, 2007 Dl 9. Contingent liabilities and commitments (continued) LJ _, (c) TRCA has completed the acquisition of lands required to undertake various projects. One of the most significant of these projects is the Revised Project for the Etobicoke Motel Strip. Properties required for this project were obtained through expropriation from five owners. Funding was obtained from the City of Etobicoke and the Municipality of Metropolitan Toronto (now collectively known as the City of Toronto) and the Province of Ontario. To date two of the expropriations have been settled On October 4, 2004, a decision of the Ontario Municipal Board was delivered in one of the expropriations. The amount awarded was between $7.2 and $9.1 million plus interest and costs. The appeal to the Divisional Court was heard in December of 2005 and the decision was received in April of 2006 which reduced the award by $4 million. As a result of this decision, TRCA has recorded an amount of $5,063,462 for market value, disturbance damages and interest Still outstanding is the amount of injurious affection, interest on this amount and costs. A settlement agreement is in place and accrued for in the year for one of the remaining expropriations which is scheduled for completion in April of 2008. The other expropriation is outstanding. (d) Lease commitments TRCA has entered into agreements to lease premises, equipment and vehicles for various periods until 2012. Minimum lease payments in aggregate for each of the next four years are as follows: 2008 $ 327,380 2009 168,643 2010 16,456 2011 10,414 2012 1,360 (e) Loan Guarantee TRCA and City of Toronto have jointly and severally agreed to provide a loan guarantee not to exceed $7.5 million to the Evergreen Foundation for the Don Valley Brick Works restoration project. As of December 31st, 2007, Evergreen was negotiating with its proposed financing institutional lender and as such no advances have been made. Interim project financing and interim project lenders will be subject to the approval of TRCA and the City The lease agreement for the Brick Works was signed in January, 2008. 10. Budget figures - 2007 The 2007 budget figures included in these financial statements are those adopted by TRCA on April 27, 2007 The budget figures are unaudited. 96 GrantThomton 10 Toronto and Region Conservation Authority Notes to the Financial Statements December 31. 2007 11. Comparative figures Certain comparative figures have been reclassified to conform with the financial statement presentation adopted in the year. 4 GrantThomton 97 11 Toronto and Region Conservation Authority Schedule of Financial Activities - Watershed Management and Health Monitoring Year Ended December 31 1 Expenditures Watershed strategies Resource inventory and environmental 'monitoring Flood forecasting and warning Floor control structures, operations and maintenance Source Water Protection Capital and other projects and studies Regional monitoring study and other monitoring projects Water management projects Lower Don flood control Terrestrial Natural Heritage study Floodplain mapping Groundwater strategies Other flood control projects Revenue lvlunicipal Levies Other Government grants MN R transfer payments Provincial - other Federal TRCA generated Contract services Interest The Conservation Foundation of Greater Toronto Waterfront Toronto Donations and fundraising Sundry Excess (deficiency) of expenditures over revenue GrantThomton 2007 Budget (Note 10) $ 1,521,800 1.402.600 222,700 313,800 1.180.000 4,640.900 992,200 1.797,900 8.186,100 330,000 438,500 552,300 1.028.900 17.966.800 6,454,600 47,500 550,000 1,700,000 234,800 800,000 8.186,100 400,000 157.900 18.530.900 2007 Actual $ 1,451,806 1,270,938 224,523 315,785 1.254.590 4.517,642 1,007,930 1,340,290 7,532,319 316,758 195,791 426,425 170.961 15.508,116 2006 Actual $ 1,195,828 1.224.713 241,495 277,834 1.562.300 4,502,170 601,819 1.670,644 9.834,803 235,779 137,966 482,930 253.688 17.719.799 4,886,086 5.616,568 5,650 57,875 549,860 550.000 1,579,764 1,633,497 183,556 98,422 24,222 12,953 13,124 12,014 143,683 112,706 7,528,215 9,834,803 425,000 600.072 119,487 154.541 15.458 647 18.683.451 $ 564,100 $ (49,469) $ 98 963,652 12 LJ Toronto and Region Conservation Authority Schedule of Financial Activities — Environmental Advisory Servi Year Ended December 31 2007 Budget (Note 10) 2007 Actual —D) C 2006 Actual Expenditures Municipal/public plan input and renew $ 1,810.200 $ 1.750,858 $ 1,588.579 Development plan input and raview 2.284,000 2.301.371 2.103.998 4,094.200 4.052.229 3,692.577 Revenue Municipal Levies 308,900 508,900 (138.200) Other 836.500 646,627 792.701 Government grants MNR transfer payments 177,600 178,493 178.353 Provincial – other - 2,092 1.668 Federal 135 - TRCA generated Development services fens 2.757.000 2,825,776 2,742.469 Sundry 14.200 12.633 1.818 4.094.200 4.174.656 3.578.809 Excess (deficiency) of revenue over expenditures $ - $ 122,427 $ (113,768) GrantThomton 99 13 Toronto and Region Conservation Authority Schedule of Financial Activities — Watershed Stewardship Year Ended December 31 J 2007 Euddet (Note 10) Expenditures Watershed stewardship $ 2,345,500 Capital and other projects and studies Erosion control and slope stabilization projects in Toronto _ 4,329,300 Erosion control — Peel and York 181,300 Regions Toronto Remedial Action Plan Peel Natural Hentage project York Natural Hentage project Dui- liaTiT Natural-Hentage-project Other regeneration costs Sustainable technology evaluation Peel climate change mitigation Restoration Services Centre Revenue Municipal Levies Other Government grants Provincial — other Federal TPCA generated Contract services Tipping fees Interest The Conservation Foundation of Greater Toronto Donations and fundraising Sundry 1,274,000 1,261,000 567,300 165. 700 304,300 363,000 2,500,000 814500 14.105.900 2007 Actual 2006 Actual $ 2,306,552 $ 1,884,746 3,290,140 148,680 1,297,174 1,143,403 473,881 172,091 860,804 272,986 1,463,103 1.125.448 12.554.262 " 2,211,678 34,965 1,7 49,530 987,552 692.505 1- 20.260 775.773 2.136.480 10.593.489 J 8,559,700 6,757,100 6,030,219 1,687,400 1,857,054 1,198,144 258,850 434,036 523,152 703,750 976,272 965,611 1.125,300 488,405 321,368 530,000 443,445 298,672 935 992 62,200 295,453 310,495 - 535 5,406' 164.200 194.791 173.896 13.091.400 11.448.026 9527.955 Excess of expenditures over revenue $ (1,014,500) $ (1,106,236) $ (76534) GrantThornton 100 14 Toronto and Region Conservation Authority Schedule of Financial Activities — Conservation Land Manageme , Development and Acquisition Yea Ended December 31 Expenditures Conservation land management Property services CA land management Rental properties Capital and other projects and studies Greenspace acquisition Waterfront development Port Union development Mimico Linear Park Tommy Thompson Park Western Beaches Watercourse Facility Etobicoke Motel Strip waterfront project Conservation area development Living City Centre at Kortright— infrastructure Peel campground improvements Washroom upgrades Peel land planning Drinking water system upgrades Black Creek Pioneer Village relrofit t attractions project Greater Toronto Reg ion trail ORM Corridor Park Development Revenue Municipal Levies Other Government grants Provincial — other Federal TRCA generated Rental properties Tipping fees Interest Proceeds from sale of properties The Conservation Foundation of Greater Toronto Waterfront Toronto Donations and fundraising Canada Post Corporation agreement ORfv1 Comdor Park contnbution agreement Sales and property tax refunds Sundry 2007 Budget (Note 10) 1.267.100 344.900 1.694,900 3,306.900 4,720,000 2,786,800 4,406.300 2114.900 3,369,400 655.000 3.000.000 415,300 500.000 1,300.500 420,000 97.000 563,500 390.600 28, 046.200 5,925.800 5.578,400 1.714,600 2,0 92.100 450,000 70 800 10,545,600 500.000 186.100 357,200 55,000 P.5.700 27.541.300 2007 Ac 5 1,813,234 307.083 1.983,900 4,104,217 2,054.856 2,089;237 3,489,011 1,669,826 840,513 187,120 2,223,512 408.636 29,386 849,026 37,952 135,310 8,025 383,382 337 134.142 18.644.488 2006 Actual $ 1.259,553 243,745 1 701.348 3,204,646 5 460,733 1,716,945 2,919,841 1.248.255 324,523 12,030,662 5.408,357 385,089 141,738 239,092 9,804 240,278 442,862 214,627 33 1.083.143 35.070.628 4,202,433 3,525,328 1,994,669 5.922,490 1,257,278 2.740,402 4,277 70,223 2,261,976 2.218,706 7,220 12.900 374,458 330.658 296,980 1,657,363 6.243,558 16.585.605 958.223 499,232 9,721 34,946 123,842 1.054.085 14,067 66.374 114015 1'1,071 17.862.717 34 899.381 Excess of expenditures over revenue $ (504,900) 5 (781,771) $ (171.247) 101 Toronto and Region Conservation Authority Schedule of Financial Activities — Conservation and Education Programming Year Ended December 31 Expenditures Conservation land programming Conservation areas ORM Park Operation ConseivationfHerdage education programming Black Creek Pioneer Village Kortnght Centre for Conservation Community Transformation Partnership Conservation Field Centres Education Outreach Conservation Education Management World Green Building Council Program support and marketing 2007 Budget (Note 10) 2007 Actual 2006 Actual $ 2,875,200 $ 2,930,308 $ 2.952 818 1,089,900 1,146,266 1.034.804 Revenue Municipal Levies Other Government grants Provincial — other Federal TRCA generated Conservation areas Black Creek Pioneer Village Kortnght Centre ORrv1 Park Operation Conservation Feld Centres Community Transformation Partnership Corporate Education Outreach The Conservation Foundation of Greater Toronto Donations and fundraising Sundry 5,485,500 5,446,183 1,385,400 1,414,445 1.191,700 1,033,324 2.160,100 2,014,615 850,600 714,373 368,900 305,304 311,003 907.600 854.142 16.314.900 16,169.963 5,072,641 1,433,468 1.053.119 1.882,536 719,142 287.875 818.519 15.254.922 3,874,200 3,834,049 3,411 ,737 236,900 212,807 103.054 588.900 732,086 519,903 362.800 161,728 437,711 3,176,400 3,180,647 2,882,733 3,381 ,400 3,040,882 2,959,528 1,171.500 1,168,349 1,105,454 1.211,000 1,263,292 1,140.380 1,647,900 1,459,907 1,512,871 624,200 424,770 4,232 291,200 14,500 197.500 16.778.400 558,955 345,639 16.387, 343 314,587 2,857 799.960 49,878 164.699 15.405 352 Excess of revenue over expenditures $ 463,500 $ 217.380 $ 150.430 GrantThomton 102 16 Toronto and Region Conservation Authority Schedule of Financial Activities — Corporate Services Year Ended December 31 Expenditures Corporate management Office services Financial services Human resources Information technology Corporate communications Professional Access Program Recoveries from Programs Capital and other projects and studies Administrative office Information Technology Acquisition project Revenue Municipal: Levies Other Government grants fvt N R transfer payments Provincial — other Federal TP.CA generated Interest Retail Sales The Conservation Foundation of Greater Toronto Donation and fundraising Sales and property tax rebate Sundry 2007 Budaet (Note 10) $ 1,062.600 $ 1,255.900 830.200 539.400 1,071.300 989.100 246.100 (927.2001 5,067.400 700,000 500.000 6,267.400 2007 Actual 1,154,174 1,212, 732 841,051 452,652 1,003,175 981,184 201.364 (896,975) 4,949, 357 200E Actual $ 964.568 1,126,249 788.668 478,919 841.550 956.830 94.171 (725.3151 4,525.640 455,364 463,923 402.989 5.807,710 255.022 5.244.585 5.128.200 4,786,543 2,652.077 7,721 117,400 257,350 11.250 117,400 117,400 209,343 134.280 15,625 16.250 425.000 504,242 447.540 48.000 72,424 43.612 83,000 39,431 16,188 - 149,824 177,976 1.000 1.759 706 6.071.200 5.896.591 3.613.750 Excess (deficiency) of revenue over expenditures $ (196.200) $ 88,881 $ (1,630.835) GrantThornton 103 17 Toronto and Region Conservation Authority Schedule of Financial Activities — Vehicle and Equipment Year Ended December 31 2007 Budget Actual (Note 10) 2007 2006 Actual Expenditures Operations Fuel, maintenance and repairs $ 406,700 $ 550,870 $ 469.271 Other overhead 46.100 46.100 56.334 452.800 596.970 525.605 Capital Purchase of equipment and machinery 250,900 203,402 289,612 Purchase of vehicles 130,000 322,400 174,587 Proceeds on disposals or trade -in (53.000) (46,186) (66.528) 327.900- 479.616 397.671 Total expenditures 780,700 1,076,586 923,276 Recovery of expenditures by charges based on usage /780.700) (1.066,426) (896.147 Charge to expenditures - $ 10,160 $ 27,129 Grant Thomton 104 18 J Toronto and Region Conservation Authority Continuity of Reserves Year Ended December 31. 2007 Balance . Beginning Appropriations Inter - reserve Balance of Year to (from) Transfers End of Year Vehicle and equipment $ 313.173 $ (10.160) $ $ 303,013 Tree donation program 22,512 (3,122) 19,390 Operating contingency 1,491,320 10.757 1,502,077 Funds held under provincial shanng policy 46.145 177.635 - 223.780 GrantThornton 1,873,150 $ 175;110 $ - $ 2,048,260 105 19 Attachment 2 April 4, 2008 The Budget /Audit Advisory Board The Toronto and Region Conservation Authority 5 Shoreham Drive Downsview, Ontario M3N 1S4 Dear Board Members: DRAFT Re: Internal Control Findings From the December 31, 2007 Audit Receiving observations and findings on your financial reporting processes and controls is one of the benefits of an annual financial statement audit. Grant Thornton LLP implemented new processes and technology to address the changing standards of conducting a financial statement audit. This approach includes an increased emphasis on internal control. The standards of the public accounting profession require us to report annually to you our findings on certain weaknesses and deficiencies in your internal controls. Our procedures identified a number of items that we wish to bring to your attention. Our audit is planned and conducted to enable us to express an audit opinion on the annual financial statements. The matters dealt with in this letter came to our attention during the conduct of our normal examination, may not necessarily include all matters that may be identified through a more extensive or special engagement. Matters reported in 2006 We are pleased to report that appropriate action has been taken on the following of the recommendations made last year: 1. Sales /admissions system - improvements to the billing system to ensure completeness and cut -off of revenue. • Pre - numbered billing and "request -to- invoice" forms are now implemented effective December 2007 2. Information technology - the following recommendations to improve physical security has been implemented by management: • Development of an off -site operational site as part of a disaster recovery plan - a formalized IT Discovery Plan was approved by the Board in 2007. The IT department is also in the process of purchasing and setting up a new cluster in the Downsview office, which will have replicated information from TRCA's head office and act as the second offsite operations. 106 Current year's audit The audit proceeded generally very well and there was improvement from last year's audit. However, we did experience some delays in receiving agreed upon schedules, working papers, and financial statements. For the most part this is related to the challenge of obtaining complete financial information across various functions of the organization in a timely manner. This time factor resulted in accounting staff having to make constant modifications to the statements during the audit work. Audit preparation efforts were also delayed as TRCA is also simultaneously involved in the preparation of the 2008 budget and related deliberations, all of which afforded little time for preparation of audit. Your Finance staff are certainly hard working and capable, but we believe that, in order to meet all of the budget and audit deadlines, additional staff resources may be needed or move the audit back by several weeks to allow for the proper preparation. This communication is prepared solely for the information of management to assist it in discharging its responsibilities with respect to the financial statements and is not intended for any other purpose. This communication is not to be provided to a third party without our prior written consent. We accept no responsibility to a third party who relies on this communication. Please thank all the staff for their cooperation during our audit. Should you wish to discuss any of our comments, or if you require assistance in their implementation, please call me. Yours very truly, Allister Byrne, FCA Partner cc: Brian Denney, Chief Administration Officer Jim Dillane, Director Finance and Business Services Rocco Sgambelluri, Controller 107 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD RES. #C4/08 - Moved by: Seconded by: 2007 YEAR END FINANCIAL PROGRESS REPORT Provides information on the Toronto and Region Conservation Authority's (TRCA) financial performance to December 31, 2007, in relation to the 2007 approved budget. David Barrow Rob Ford' THAT the Financial Progress Report dated December 31, 2007, be received. CARRIED BACKGROUND As part of Toronto and Region Conservation Authority's (TRCA) financial management process, staff provide to the Budget /Audit Advisory Board (BAAB) financial progress reports which compare actual financial performance to the annual budget. RATIONALE Included in the agenda for the meeting of the BAAB on April 15th, 2008 are reports on the 2008 budget and the 2007 audited financial statements The communication on the financial statements describes the 2007 year end results in terms of the surplus /deficit explaining the reasons for the deficit. The implications of the 2007 deficit are also considered as part of the 2008 Budget communication. Attached is a summary showing the 2007 operating budget and actuals for each of the program budgets. There were a number of variances among operating programs. The major variances which created the deficit were property taxes and the Conservation Foundation of Greater Toronto funding as noted in the communications on the Financial Statements and the 2008 Budget. Overall, excluding these two items, an operating surplus was achieved. Attached is the summary of capital project spending showing 2007 budget to actual and also 2007 budget to 2008 budget. As noted, there is only one significant variance of actual to budget The budget for the restoration services centre was overspent by $332,366 due to the timing of construction expenditures. Report prepared by: Jim Dillane, extension 6292 Email: jdillane @trca.on.ca For Information contact: Jim Dillane, extension 6292; Ralph Kofler, extension 5274 Email: jdillane @trca.on.ca; rkofler @trca.on.ca Date: April 18, 2008 Attachments: 1 108 Attachment 1 TORONTO AND REGION CONSERVATION AUTHORITY (V ARIANCE REPORT AS OF DECEMBER 3 Vet iance Nolos F1`/� v YJurM al Ww sn 03 6 POW. rnhl \d f'il lnwi . o n 4 a n . , J a C1P 1'.010) CFGT g � c 8 N 8 N N¢¢ S N N N N N 8 8 8 N N N 1' N N N n G•ck Crea4 Rafter Vi loco qv` t 3 2 0 Coesurv6gon Field Contras All 01her PlogrorrNsor Inds a 5 CFTT • 1.10tg Cny_ 06+ Inorod O kx• nat CFO; •FIowIIIOIIpl A D 109 t z° Ravnrco 'Mural FIMt rnmorlal 6,a rgas tnduood u,,d r uaor 1401 5 0 0 0 N Revenue total 0 Poi Not Expanditures 5m Deficit (Surpluo) orltallon 01 I.Yanue and Irtalnet charges - 0 TORONTO AND REGION CONSERVATION AUT VARLANCE REPORT AS OF DECEMBER 31, 2007 Variance Not Gros* Expondlturea !by functional Unit) aancol error rocordtig ■w.irvtnn reirraet, Sarefer er berarre r 'oat al Leha S• Gouge { \ ƒ k iligne,Vdumo of p' nI wooR 8 4 § =owed araa,um, gall tonelp Expenditure Total 1 1 0 Toronto and Region Conservation Authority CAPITAL SUMMARY VARIANCE REPORT AS OF DECEMBER 31, 2007 MONITORING AND REPORTING WATERSHED PLANNING Peal Water Management Ye, Water Management Durham Water Management Water Mane3emert only portion 01 Toronto Rartwdial Action Man Plelect Wale! Cost G&ntres Casi Covered by V.'aier Martsgement Projects Source Pmdgc1on Panning Flood? ain Mapping Y0r 8'eeltatrnamr ?oronto Grounderater Terrestrial Natural Heritage REGENERATION oxen* Remedial Acton Plan Projec• Regeneration items (RAP ectrviy oho shown Ureic: otter ptojettn) Pool Natural Frontage Project Orl, 9411wal Hers;ape Prole l Durham Natural Heritage Project Regeneration Cost Centres Regeneration Cost Comes covered from other budgets VBOey and Shoreline Rofcncration Profs Other Erosion Control Projects City of Toronto Walartroni Protect Region Of Durham Waterfront Project Waterfront Re•4t81zatlon Corporation Projects Humber Bay Shares Waterfront Park SUSTAINABLE COMMUNITIES Stewardship Education Susl2irable Tcconologes PEEL CUMArr CHAN3E M(Yl0ATION PROJECT Community Transformation Partnership 2007 2007 Oft. OUOGET A teals ACRA4a 992,-40 1,007 ,931 15,731 477..230 402,923 - 74,377 654530 481£62 - 170,838 30700 203035 - 99,596 459,660 219,423 - 240,377 2,193,080 1,671,483 - 526,517 - 1,871,900 - 1,424,082 447,818 1,180080 1.254, 90 74,5330 490.500 199,920 - 230,981 563.200 426.426 - 123,875 Vannnce Notes Some Water ouafy work earned forward to 2003 Some Watershed Plarrs & Intergravon delayed Surface Water Studies ben4nd sc5ttdule Surface Wale: Sates bemnd schedule Some N'alershed Piers & Imergration delayed C.trryfoaw ;rd 1003, 3330,000 342.425 12,425 Adduonal funding aotrcco obtained to support higher expenditues 418,500 445,064 26,564 1.261.000 1.143.403 - 117,597 580,3,10 473,861 .108,420 169,700 172,091 12,391 751,092 1.418,637 067,037 •448,700 - 507,032 .11,132 4,439,600 3,290.141 -1. 148,659 181,330 148,680 •32,620 1,846,VA 1,001,099 .245,710 410,000 397,900 .22.100 10,545,600 6060,470 4,259,130 3,000.000 2.223.612 .778,483 766,830 566,431 - 200,394 268,800 • 290,048 3240 865,700 482,820 - 203,0E0 2,606,030 t,463,103 1.036,897 1,591.700 1 344 .48 152.628 Some mace= '45 hate 2007 deferred lends Additional funding for Duffle work 6uidwood Parkway. 84ecngrove deferred Arsenal Lends Park std imabfe to proceed delays P01t Union - park development and land acqutsitii5ls rasa savingsTommy Thompson Park • project 5Gte0111810 De emended mutuple years Wes'em Bcacheo • project schedule extended/monitoring continues 112010 Litigation stir In progress drays 111 Toronto and Region Conservation Authority CAPITAL SUIdMARY VARIANCE REPORT AS Of OECEmatR 31, 2007 L00O PROTECTIU14 Lowe: 044 Ctr4r 1=1700 COn1r01 P c* 2497 2007 0n1 Variance BUDGET Aau81s Fttllth Notes 5 5 5 11,1911,1041 7,5,12,319 -1153 781 1,623. 941 170,461 - 857830 Carl-110741m to C6 INMASTRuCTGRE Fl I1c t.114 1Ftragituclore 415,3C0 408,572 •8328 01681 Pecdtes 84.4rbfra 1,617500 1.22 287 - ?&5,213 Winking Wafer Syi19m *Jppra8A2 8,629 (2,02(2 1.81E41 Ctp Cerrne Deergll erxl Budd 500,060 29,386 - 476,614 Project 02 298(29 R412e20:n arctttt 614.560 1,125,446 310,949 teal +Arch fee generator. FratohretLaY.', trJClpcar Menktnb" t4aumReserve 291600 130142 - 256,458, C84118535w481l00C8 Krnr0Ont A7ch82vp8 Haas* I{3CPY 80092 and Arlraclron hnallpmertt 5E:2,5410 3133,3111 •183118 Carryn■ward to11B ' nr0022slran TechnoXilV Pf018ct .562X126 402,889 -97.611 CarrykovA52 (0 418 01Gmnis(2 u o Mae 700,000 455;.354 244,636 Carryfcrward/a se Watartmnt Open Spec Aeolisngll - 2reen(p3C9 Slrat9ily 144.11.rll A.946 Pr 2284on Poe! Lsr41 CareORC napalm. expenditure 40481 530,026 2,054.856 1,594,656 4220.016 160248 - 4819,752 54,445,300 33,677,848 - 14,783,454 Funthlq Scurces: NotrarmAktee fees 53,402 53,463 PQS9n,4 107606 - 177,439 - 277,585 Cr-GT. Liar® Cty F57 - Rarthroug5 236 500 769 •84 562 744 - Mtr;irape! 7,433,766 2,402,22)}0 - 4,631,500 414 - Fr0+vlcral 3,944.1414 2,4.48.45$ -767,648 Federal 748,500 749,648 -7,693 COW - D0nah0nafFundrat5ing 832500 824,256 -7,744 4on.C.o rrnrrd Grants 20,198,51]0 14,8 5(202 840 6040408 nq Sale Pmcccds 450806 733,217 283,217 ITransfera celween PrOjeci9 • 12,125 23.125 1902818310421 33,753,100 24,471,412 42,461,688 Net Expenditures 20,088,200 15,208,435 - 5,481,705 1 provincial Transfer Payment; `1,4mlcfpal Le 6114 2,043,340 1,975,137 43,209 ©Ufh8tJ1 7010,16 nd�+ro. Carryro 42810.9• Levy Tcbl (Survlu0 19011[11 870,786 873,494 4,299 5,887,797 5,267,2(8 63419 2(26 283 -3 5.382.100 - 423,416 - 5,865,510' 19 094 630 14,189,517 '6,814,563 723,000 - 1,54361115 X332,218 Stb,.8rth156 Rmleu3 d Dam tundrr5052waged 7y:13C Proj ca c11an5@8, Lowor ■.524940, Na l0 C21gy5 112 TERMINATION ON MOTION, the meeting terminated at 4:44 p m., on Tuesday, April 15, 2008. Gem Lynn O'Connor Brian Denney Chair Secretary- Treasurer /af 113 th. THE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE BUDGET /AUDIT ADVISORY BOARD #2/08 October 3, 2008 The Budget /Audit Advisory Board Meeting #2/08, was held in the Victoria Room, Black Creek Pioneer Village, on Friday, October 3, 2008. The Chair Gerri Lynn O'Connor, called the meeting to order at 11:20 a.m.. PRESENT - Rob Ford Member Bonnie Litt ley Member Gerri Lynn O'Connor Chair ABSENT David Barrow Member Mafia Prentice Member RES. #C5 /08 - MINUTES Moved by: Seconded by: Rob Ford Bonnie Litt ley THATlhe Minutes of Meeting #1/08, held on April 15, 2008, be approved. CARRIED PRESENTATIONS (a) A presentation by Jim Dillane, Director, Finance and Business Services, in regard to item 7.1 - 2009 Preliminary Estimates, Operating and Capital. RES. #C6 /08 - PRESENTATIONS Moved by: Seconded by: Rob Ford Bonnie Litt ley THAT above -noted presentation (a) be heard and received. CARRIED 114 SECTION I - ITEMS FOR AUTHORITY ACTION RES. #C7/08 - Moved by. Seconded by: 2009 PRELIMINARY ESTIMATES, OPERATING AND CAPITAL Recommends approval of the 2009 Preliminary Estimates, Operating and Capital Rob Ford Bonnie Litt ley THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 2009 Preliminary Estimates, Operating and Capital be approved; AND FURTHER THAT Toronto and Region Conservation Authority (TRCA) staff and, as appropriate, the Chair of TRCA, be directed/to meet with TRCA funding partners to present the 2009 Preliminary Estimates, Operating and Capital. CARRIED RATIONALE Approval of the 2009 Preliminary Estimates, Operating and Capital, is the first formal stage toward approval of the 2009 budget next spring. Approval of the preliminary operating estimates will allow staff to submit levy requests to the municipal funding partners averaging 4.1% over 2008. Gross expenditures are estimated to grow at 3.4 %, an increase of $1,190,100. This growth is primarily salary and benefit related, including annualizations and movement through the salary grid. There is a general inflation provision in operations due to higher fuel and energy costs -but this is modest in terms of the overall impact on gross expenditures as the operating budget is mostly driven by salary and wage pressures. Non -levy revenues are projected to grow at 2.4 %, an increase of $555,600. Increases in development fees are projected to be more modest in 2009. Other revenues are based on estimates of an "average" year in terms of attendance. In terms of Net Operating Expenditures (gross expenditures less operating revenue), the increase is 5.3 %. This is the portion of the operating budget funded from,the Ministry of Natural Resources (MNR) transfer payments, municipal levy and includes operating grants from -The Conservation Foundation of Greater Toronto (CFGT). The estimates assume that MNR transfer payments and CFGT contributions will be flatlined at the 2008 level. The increase in the municipal levy is 4.1 %. The apportionment of the municipal levy is based on modified current value assessment (CVA). TRCA has submitted preliminary estimates to its municipal funding partners. The process begins in June and submissions are required by the•various partners in July, August and September. Staff has met with staff of the regions of Peel, Durham and York and the City of Toronto to present TRCA budget requirements. Meetings with the participating'municipalities to finalize the budget will occur over the next four months. Meetings with Peel, York and Durham include representatives of the-other conservation authorities which have jurisdiction in those regions. 115 The capital estimates for the municipal partners have been submitted and may change as negotiations proceed. The table summarizing the municipal capital program includes the initial submissions to the participating municipalities. As staff work through the various municipal processes, these numbers will change to reflect decisions by the funding partners as to what they are able to support The final capital budget which will be presented in April, 2009, will include Toronto Waterfront Revitalization Corporation projects as well as funding from other 'sources and any carry forward of project funding from 2008. Unmet Needs The estimates as presented will enable TRCA to maintain its programs and services at a level consistent with 2008. Given inflation, rising energy costs and salary/wages adjustments consistent with other public sector organizations, the increase of 3.4% in gross operating expenditures is just adequate to allow existing work to continue. On the capital side, Peel Region has provided significant new funding for climate change, land care and infrastructure needs in Peel. Indications from staff are that capital funding from Durham Region and the City of Toronto will be effectively flatlined. York Region -staff has discussed what would be a modest increase in several critical areas for capital needs. All of these discussions are on -going at this time. Among the needs unmet in the 2009 preliminary estimates are the following, in no particular order: • Staff training and development (at $200,000 corporately, an average of less than $200 per staff) . • Land maintenance and care, especially outside of Peel Region. • Development of The Living City Campus at Kortright. • Infrastructure and asset renewal. • Land acquisition. • Web site development. The preliminary capital estimates make provision for the start of funding for a replacement head office. Staff will make a presentation to the board on the 2009 Preliminary Estimates, Operating and Capital at the meeting on October 3, 2008. Report prepared by: Jim Dillane, extension 6292 Emails: jdillane @trca.on.ca For Information contact: Jim Dillane, extension 6292; Ralph Kofler, extension 5274; Rocco Sgambelluri, extension 5232 Emails: jdillane @trca.on.ca; rkofler @trca.on.ca; rsgambelluri @trca.on.ca Date: September 30, 2008 Attachments: 1 116 Attachment 1 <\.eTORONTO AND REGION "1e-- ,4„ o%7serva t /oil for The Living City 2009 PRELIMINARY ESTIMATES OPERATING AND CAPITAL As submitted to the Budget / Audit Advisory Board on October 3, 2008 11 -7 TORONTO AND REGION CONSERVATION AUTHORITY 2009 PRELIMINARY ESTIMATES TABLE OF CONTENTS PAGES Section 1: Apportionment of Levy 2009 Apportionment of Levy - Summary 2009 Apportionment of Levy - Matching / Non - Matching Format Basis of Apportionment - Municipal Levy _ 2008 Section 2: Operating Estimates Operating Estimates Summary Full -Time Equivalents of Staffing 2009 Operating Estimates - Detailed Section 3: Capital Estimates Requests for Funding 118 (4 pages) SECTION 1 2009 APPORTIONMENT OF LEVY 119 m Q TORONTO AND REGION CONSERVATION AUTHORITY APPORTIONMENT OF 2009 OPERATING BUDGET LEVY Z O Q O cc N w rL 0 co O O) 0 w J Cr) 0 0 0 0 o (0 O M M to CO O t() M • (0 to O 7- CO N V • Cr) d •o r - v_ M t� O) N N N N r ID V O 0)) 0)) C) M N- 0 Cr 0 00 v r N N r N (0 0) M Cr 0) N N (O r N O 0 N N C O O to Q) O 0 0 N N 10 O O (0 0) O J Q " cc 'I— w 2009 GENERAL LEVY V M- - o° ,o a S. i. cm (0 co • am .N CC ) -P- 0 r..,i 'r ACV r-r,� .N, "t[) -I'- - (o o r v _o '� 0) " r N m N r O or X F- Q 0) 0 (R 0 0 0 0 O 0 0 0 0 0 0 Cr) (D CO N cc co 00 O t- N M 10 c') • N 0▪ 11) ti F- 0 CO v 0) r` ' t` M O co (0 m CO 0 m M N O) t` r N O ADJALA- TOSORONTI O 2 O 1 0 O J Y cc z 0 cc w cr 0 0 2 a LEVY ON HAND /SPECIAL 0 O O O M * excludes Rouge Park levy 120 TORONTO AND REGION CONSERVATION AUTHORITY BASIS OF APPORTIONMENT - MUNICIPAL LEVY - 2008 (BASED ON 2007 FOR 2008 MODIFIED CURRENT VALUE ASSESSMENT FIGURES *) MUNICIPALITY Township of Adjala- Tosorontio Durham, Regional Municipality of • City of Toronto Town of Mono Peel, Regional Municipality of York-Regional-Municipality of CURRENT VALUE ASSESSMENT $(000's) % OF MUNICIP- ALITY IN AUTHORITY 1,278,874 24,182,754 421,988,773 1,077,860 169,069,124 135;188;932 752,786,317 ANALYSIS OF REGIONAL MUNICIPALITIES * Durham, Regional Municipality of Ajax, Town of Pickering, Town of Uxbridge Township Peel, Regional Municipality of Brampton, City Mississauga, City of Caledon, Town of York, Regional Municipality of Aurora, Town of Markham, Town of Richmond Hill, Town of Vaughan, Town of Whitchurch- Stouffville, Town of King Township 10,170,220 11,378,971 • 2,633,564 24,182,754 52,285,676 107,858,902 8,924, 546 169,069,124 7,225,257 42,987,886 26,604,656 50,272,220 . 4,577,626 3,521,286 135,188, 932 * As provided by the Ministry of Natural Resources 4 100 5 * CURRENT VALUE ASSESSMENT IN WATERSHED $(000's) POPULATION TOTAL IN POPULATION AUTHORITY 51,155 20,056,788 421,988,773 53,893 73,441,914 123,440,684 9,846 190,404 2,108,054 6,578 989,812 394 159,013 2,108,054 329 444,593 Page 2 - 662;014 - --- 598;052 -- -- 639,033,208 3,966,708 3,310,435 86 8,746,389 87,276 75,057 95 10,810,022 84,686 80,452 19 500,377 18,442 3,504 20,056,788 190,404 159,013 63 32,939,976 354,667 223,440 33 35,593,438 582,624 192,266 55 4,908,500 52,521 28,887 73,441,914 989,812 444,593 4 289,010 41,307 1,652 100 42,987,886 226,358 226,358 99 26,338,609 142,487 141,062 100 50,272,221 211,082 211,082 43 1,968,379 22,635 9,733 45 1,584,579 18,145 8,165 123,440,684 662,014 598,052 121 Page 3 TORONTO AND REGION CONSERVATION AUTHORITY MUNICIPALITY 2008 LEVY APPORTIONMENT MODIFIED CURRENT VALUE ASSESSMENT IN WATERSHED 2009 ESTIMATED GENERAL LEVY PROPORTIONATE FACTOR 2008 GENERAL LEVY PROPORTIONATE FACTOR ADJALA- TOSORONTIO DURHAM, REGIONAL MUNICIPALITY OF Ajax Pickering Uxbridge CITY OF TORONTO TOWN OF MONO 8,746,389 10,810,022 500,377 PEEL, REGIONAL MUNICIPAUTY OF Brampton Mississauga Caledon 32,939,976 35,593,438 4,908,500 YORK, REGIONAL MUNICIPAUTY OF Aurora Markham Richmond Vaughan Whitchurch - Stouffville King 289,010 42,987,886 26,338,609 50,272,221 1,968,379 1,584,579 $(000's) 51,155 20,056,788 421,988,773 53,893 73,441,914 123,440,684 639,033,208 0.00807% 3.15272% 65.72344% 0.00854% 11.54471% 0.00801% 3.13861% 66.03550% 0.00843% 11.49266% 19.56252% 19.31679% 100.00000% 100 00000% 122 TORONTO AND REGION CONSERVATION AUTHORITY 2009 Preliminary Operating Budget U 0 co O j O c 2a o c Ox: N �N 8 8 Gross Expenditures (by functional Unit) i Conservation Field Centres E u 57,500 Maternity leave changed to 24 weeks from II weeks Increase Filming Admrn lee from 0150 to 5200 91,000 Heart Lake Water Play expences Increase to cover lull season of operation BM & AH Asst Suponnlendents wages changed to 12 months from 10 months Expenditures 40,100 Increase Parking Fee From $3 to 94 29,700 92 700 no utIlltly Increaseenendance at 93000lncreeee lees $2 admiss $1 ed (191,400) Higher Wedding / Corporate Events aclrvdy projected ins; O O O N m 0 LO 0 N N N N O NNN N o+ m m amarnm a as a om.a a o'aaa' E 2 v ° E Expenditure Total 123 Ln m TORONTO AND REGION CONSERVATION AUTHORITY 2009 Preliminary Operating Budget 2009 over 2008 Chan o U co O.O m increase lees $2 admiss $1 ed 0 U 2 0 0 0 0 m 0 a a 0 S CO w Sc; E l0 Increased green lees and rental lees Rev up at Lk SI George for non - school board usage a 2 c c 0 c 3 a a E w x c c m m 15 ' 0 o c 1;2 3 a D c a 0 o m m 0 m O m E o 4= RAP MOU funding for 2009 not secure 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o n °n o o 0 0 0 o N o N o CO m m o m - o T O1 Q O N N 01 Obi O m �' t? tO O O 9 9 n O 00 N N n N N O n • N a r f m rn m O O O 0 0 0 O O O O O 0 0 0 0 0 O 0 m0 N O O O O O 0 0 O O O O 0 O n CI n m 0 O N m 0 O O1 t0') N N me m Onl 10'1 l` N CD tO Cr N O N N V N O O O 0 0 0 0 0 0 0 0 O 0 0 0 0 0 m O (0 100 100 t0O 100 m m O m 0 N N m O N c OI n O m N N n A 0 CO N Cl ? 0 0 < m N C N C) undlng Sources rogromlUser tees Rental Properties Black Creek Pioneer Village Food Services Development Services Restoration Services Conservation Areas Konnght Centre for Conservation Conservation Field Centres CFGT • Flowthrough Other Municipal 0 of CO 0 0.9% 201,200 co N N 23.307.000 8 2% 986,600 O 0 0 0 O m n O O t0 O 0 n 1n 0 0 0 0 0 0 cl a O m 9 o W N O O N n Q m m N o p f • Reformatted for 2008 presentation some recategorization of revenue and Internal charges 124 SECTION 2 2009 OPERATING ESTIMATES 125 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Finance and Business Services ACTIVITY: Administration Page 6 2008 Budget 2009 Budget % Chq. S Chq. $ Expenditures: Financial Services 1,057,700 _Office Services 1,249,100 Information Technology 714,600 GIS 466,100 Project Surcharge (1,084,800) Environmental Management Systems 56,400 $ 1,118,500 1,311,800 736,400 516,500 (1,084,800) 58,000 5 7% 5 0% ' 3 1% 108% 2 8% 60,800 62,700 21,800 50,400 1,600 Expenditure Total 2,459,100 2,656,400 8 0% 197,300 Funding Sources: Program /User fees 571,000 Reserves CFGT - Living City CFGT - Flowthrough Municipal Provincial , Federal Donations/Fundraising Non-Government Grants 165,000 446,000 135,000 -21 9% - - - - - - - -18 2% . (125,000) (30,000) Revenue Total 736,000 581,000 -21 1% (155,000) Net Expenditures 1,723,100 2,075,400 20.4% 352,300 Comments: Major 09 over 08 Changes (in addition to economic factors): Wage costs: Manager position annualized 126 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Finance and Business Services Page 7 ACTIVITY: Rental Properties 2008 2009 Budget Budget % Chq. $ Chq. $ $ Expenditures: Basic Rentals 580,700 615,500 6 0% 34,800 ORC Rentals 827,100 830,700 0.4% 3,600 - Special Agreements 106,200 108,400 2.1% 2,200 Central Services 329,300 371,300 12.8% 42,000 Expenditure Total 1,843,300 1,925,900 4.5% 82,600 Funding Sources: Program /User fees 2,353,900 2,351,300 -0.1% (2,600) Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal " , - Donations /Fundraising - Private - Revenue total 2,353,900 2,351,300 -0.1% (2,600) Net Expenditures (510,600) (425,400) -16.7% 85,200 Comments: Major 09 over 08 Changes (in addition to economic factors): No lease revenue from the Canada Post building as OPG vacated the building in June, 2008 No net revenue from OPG lease as per 2007 agreement and additional expenditures because OPG is vacating the building in June, 2008 127 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Finance and Business Services Page,8 ACTIVITY: Property & Taxes 2008 2009 ' Budget Budget % Chq. $ Chq. $ $ Expenditures: " Property Services 1,038,100 998,500 -3.8% (39,600) Taxes & Insurance 620,000 642,000 3.5% 22,000 Conservation Land Planning 96,300 100,600 4.5% 4,300 Expenditure Total 1,754,400 1,741,100 -0 8% (13,300) Funding Sources:. Program /User fees - Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Non-Government Grants 65,000 65,000 Revenue Total 65,000 65,000 Net Expenditures 1,689,400 1,676,100 -0.8% (13,300) Comments: Major 09 over 08 Changes (in addition to economic factors): Clerk position will not be filled for 2009 A majority of the appraisal and work of other consultants required for the Tangible Capital Assets project will t NOTES• 2008 VARIANCES 128 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Finance and Business Services ACTIVITY: Vehicle & Equipment Page 9 2008 Budget - 2009 Budget % Chq. $ Chq. $ Expenditures: Fuel, Maintenance & Repairs 486,100 - Vehicle Purchases - New Vehicle Purchases - Replacement 270,000 Equipment Purchases - New Equipment Purchases- Replacement 83,900 Equipment Disposal Proceeds (30,000) Internal Recoveries (810,000) $ 476,900 270,000 83,900 (30,000) (800,800) -1 9% - - -1 1% (9,200) 9,200 Expenditure Total - Funding Sources: Program /User fees Reserves CFGT - Living City CFGT - Flowthrough Municipal Provincial Federal Donations/Fundraising Private - - - - - - - - - - . Revenue Total - Net Expenditures - Comments: , Major 09 over 08 Changes (in addition to economic factors): Normal rate of replacements. 129 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: ACTIVITY: Watershed Management WM Divisional Management Page 10 Expenditures: Divisional Management Expenditure Total Funding Sources: Program /User fees Reserves CFGT - Living City CFGT - Flowthrough Municipal Provincial Federal Donations /Fundraising Private Revenue Total Net Expenditures 2008 Budget 2009 Budget % Chq. $ Chq. — $ 220,400 $ 236,000 7.1% 15,600 220,400 236,000 7 1% 15,600 15,400 12,500 12,500 - - - - -100 0% -100 0% - 100.0% - - (15,400) (12,500) (12,500) 40,400 -100 0% (40,400) 56,000 180,000 236,000 31.1% Comments: by RK to fix spreadsheet error $15400 rev added to 2009 130 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Watershed Management ACTIVITY: Watershed Strategies Page 11 2008 2009 Budget Budget % Chg. $ Chg. $ $ Expenditures: Don River 307,900 195,000 -36 7% (112,900) Humber River 304,100 349,000 14 8% 44,900 Rouge River 475,000 • 475,000 Highland Creek 6,300 52,500 733.3% 46,200 Etobicoke - Mimico Creek 244,100 196,600 -19.5% (47,500) Duffins Creek 280,300 230,100 -17 9% (50,200) Oak Ridges Moraine 141,000 150,300 6.6% 9,300 Waterfront Strategy 72,100 75,000 4.0% 2,900 Portion funded from Capital (145,200) (90,000) -38 0% 55,200 Other - Expenditure Total 1,685,600 1,633,500 -3.1% (52,100) Funding Sources: Program /User fees - Reserves 16,800 -100 0% (16,800) CFGT - Living City - CFGT - Flowthrough - Other - Municipal 20,000 - 100.0% (20,000) Other - Provincial 45,000 45,000 Other - Federal 60,000 45,000 -25.0% (15,000) Other - Donations /Fundraising 475,000 475,000 Other - Private 65,700 30,000 - 54.3% (35,700) Revenue Total 682,500 595,000 - 12.8% (87,500) Net Expenditures 1,003,100 1,038,500 3.5% 35,400 Comments: _ Major 09 over 08 Changes (in addition to economic factors): Highland - significant increase in 09 due to new Don Specialist position ' Etob Mim - does not include cost of 2 new planners approximately $43K RAP MOU funds to strategies accounts not secure 2008 Actuals: $5K shortfall in RAP MOU funds to Waterfront $7500 shortfall in RAP MOU funds to Humber 131 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: ACTIVITY: Watershed Management Conservation Field Centres Page 12 2008 2009 Budget Budget % Chg. • $ Chg. $ $ Expenditures: Program Management 139,400 175,000 25 5% 35,600 Education Support Services 19,100 19,700 3 1% 600 Mar 3/08 capital moved to own page - Albion Hills 723,300 709,900 -1.9% (13,400) Claremont 707,000 707,800 0.1% 800 Lake St George 871,900 931,100 6 8% 59,200 Education Special Projects 27,300 - 100.0% (27,300) Recoveries from Other programs (16,100) -100 0% 16,100 Expenditure Total 2,471,900 2,543,500 2 9% 71,600 Funding Sources: Program /User fees 1,706,800 1,970,700 15 5% 263,900 Reserves 5,200 - 100.0% (5,200) CFGT - Living City - CFGT - Flowthrough 334,500 113,000 -66 2% (221,500) Municipal • '- Provincial - Federal - , Donations /Fundraising - Non - Government Grants 27,300 -100 0% (27,300) Internal - Revenue Total 2,073,800 2,083,700 0 5% 9,900 Net Expenditures 398,100 459,800 15.5% 61,700 Comments: Major 09 over 08 Changes (in addition to economic factors): • 132 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Planning & Development ■ ACTIVITY: Development Services Page 13 .. 2008 2009 Budget Budget , % Chq. $ Chq. $ $ Expenditures: Planning Services 918,700 1,268,600 Regulation Services 771,900 819,900 Solicitor Realty Inquiries 54,000 51,600 Policy, Research and Special Projects- Oct 25/07 move to capital except for 110 -40 40,000 40,000 Hearings 250,000 200,000 Environmental Assessments 1,483,400 1,573,600 Portion funded via other Program - Categories 38 1% 6.2% -4.4% - 20.0% 6 1% - 349,900 48,000 (2,400) , (50,000) 90,200 Expenditure Total 3,518,000 3,953,700 12 4% 435,700 Funding Sources: Program /User fees 3,601,600 4,115,100 Reserves CFGT - Living City CFGT - Flowthrough Municipal 1,100,800 1,118,200 Provincial Federal • Donations /Fundraising Non - Government Grants 14 3% - - - 1 6% - - - - - 513,500 17,400 Revenue Total 4,702,400 5,233,300 11 3% 530,900 (95,200) Net Expenditures (1,184,400) (1,279,600) 8% Comments: . Major 09 over 08 Changes (in addition to economic factors): Increased revenues by 5% for planning, permit and solictor /realty fees from 2008 Markham revenue $50k in Eas is removed and revenues included in planning fees No recovery from TWRC projects in 2008 ($15K in 2007) Maintained Seaton budget at net $300k - 133 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Planning & Development ACTIVITY: Enforcement Page 14 2008 2009 Budget Budget % Chg. $ Chg. $ Expenditures: Enforcement 530,000 Legal 50,000 $ 547,900 50,000 3 4% 17,900 Expenditure Total 580,000 597,900 3 1% 17,900 Funding Sources: Program /User fees Reserves CFGT - Living City CFGT - Flowthrough Municipal Provincial Federal Donations/Fundraising Private - - - - - - - - - Revenue Total - Net Expenditures 580,000 597,900 3.1% 17,900 Comments: Major 09 over 08 Changes (in addition to economic factors): 134 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Ecology ACTIVITY : Divisional Summary Page 15 2008 Budget 2009 Budget % Chq. $ Chq. $ $ Expenditures. , Program Management 409,800 431,000 _ 5.2% 21,200 Sustainable Development Planning Review Services - Special Projects 100,000 - 100,000 Natural Heritage Management 625,800 675,100 7.9% 49,300 Water Resources 904,500 961,500 - 6 3% 57,000 Flood Forecasting & Warning 327,300 • 342,800 4 7% 15,500 Op & Maintenance of Dams, Channels and Water Control Structures 323,600 330,100 2 0% 6,500 Expenditure Total 2,591,000 2,840,500 9 6% 249,500 Funding Sources: Program /User fees - Reserves - CFGT - Living City - - - CFGT - Flowthrough - Municipal 25,000 - 25,000 Provincial 50,000 - 50,000 Federal 25,000 - • 25,000 Donations /Fundraising - Non - Government Grants 25,000 -100 0% (25,000) Internal - Revenue Total _ 25,000 100,000 300.0% 75,000 Net Expenditures 2,566,000 . 2,740,500 6.8% 174,500 Comments: Major 09 over 08 Changes (in addition to economic factors): No revenues in Ecology Administration Aug 26/08 - Source Water Protection has not been updated for 2009 Higher expenditures Flood Forecasting & Warning NOTES: 2008 VARIANCES Lower revenues from Training Sessions and Products 135 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: ACTIVITY: Restoration Services Divisional Summary Page 16 2008 Budget 2009 Budget % Chq. $ Chq. $ $ Expenditures: Program Management 409,200 436,600 6 7% 27,400 Inland Fill 300,000 250,000 -16 7% (50,000) Plant Propagation 451,500 491,100 8 8% 39,600 Planting Projects 617,500 653,700 5 9% 36,200 • Asian Longhorned Beetle 523,100 522,200 -0.2% (900) Internal Recoveries (796,000) (785,000) -1 4% 11,000 Funded from Other Projects (175,300) (183,100) Archaeology 570,000 603,000, 5 8% 33,000 Planting Special Projects 227,200 314,200 38 3% 87,000 Expenditure Total 2,127,200 2,302,700 8 3% 175,500 Funding Sources: Program /User fees 2,282,600 2,449,900 7 3% 167,300 Reserves (350,000) (400,000) 14 3% (50,000) CFGT - Living City - CFGT - Flowthrough 120,000 -100 0% (120,000) Municipal 361,300 450,000 24.6% 88,700 Provincial 12,300 - 12,300 Federal 532,600 541,800 1 7% 9,200 Donations /Fundraising - Non - Government Grants 3,700 -100 0% (3,700) Internal Recoveries (924,300) (962,700) 4.2% (38,400) Revenue Total 2,025,900 2,091,300 3.2% 65,400 Net Expenditures 101,300 211,400 108.7% 110,100 Comments: 9999 ? ?? ?99999? ?? NOTES: 2008 VARIANCES 136 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Parks and Culture ACTIVITY: Divisional Management Page 17 2008 BUDGET 2009 BUDGET %CHG. $ CHG. $ Expenditures: $ 516,500 2,100 44,600 382,000 - 7.4% 3 0% 5 8% 35,400 1,300 20,800 Divisional Management 481,100 Parks /Culture- Fundraising 2,100 Parks /Culture- Sales 43,300 Parks /Culture- Customer Service 361,200 887,700 945,200 6 5% 57,500 FUNDING SOURCES: User fees. 20,500 Reserves CFGT - Living City CFGT - Flowthrough Other.- Municipal Other - Provincial Other - Federal Other - Donations /Fundraising Other - Private 24,000 17 1% - - - - - - - - 3,500 20,500 24,000 17.1% 3,500 NET EXPENDITURES 867,200 921,200 6.2% 54,000 Comments: Major 09 over 08 Changes (in addition to economic fac Maternity leave changed to 24 weeks from 11 weeks. Increase Filming Admin fee from $150 to $200. 137 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Parks & Culture Division ACTIVITY: Conservation Areas Page 18 2008 2009 Budget Budget % Chq $ Chq. $ $ Expenditures: General Operations 100,000 100,000 West Zone West Zone Administration 83,300 85,800 3 0% 2,500 Albion Hills 738,450 754,900 2 2% 16,450 Glen Haffy 197,510 198,000 0.2% 490 Indian Line 494,700 506,300 2 3% 11,600 Boyd 249,300 256,200 2 8% 6,900 Heart Lake 318,900 337,000 5.7% 18,100 East Zone East Zone Administration , 83,440 86,200 3 3% 2,760 Bruce's Mill 396,740 414,600 4.5% 17,860 Petticoat Creek 431,160 443,000 2 7% 11,840 Land Management East Zone 125,200 126,300 0 9% 1,100 West Zone 181,600 183,000 08% 1,400 Major Maintenance 25,000 25,000 Expenditure Total 3,425,300 3,516,300 2 7% 91,000 Funding Sources: Authority Generated 3,403,600 3,494,600 2 7% 91,000 Reserves 5,000 5,000 CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations /Fundraising - Private - Revenue Total 3,408,600 3,499,600 2 7% 91,000 Net Expenditures 16,700 16,700 Comments: Major 09 over 08 Changes (in addition to economic factors): Expenditures Heart Lake Water Play expences increase to cover full season of operation. Increased security, insurance deductible and internal service expenses Fee Increases Permit & picnic fees at Boyd for new shelter Camping fee increases Mountain Biking events & revenue increased Heart Lake Water Play revenue and-admission increase 138 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Parks and Culture ACTIVITY: Kortright Centre for Conservation Page 19 2008 BUDGET 2009 BUDGET %CHG. $ CHG. $ $ Expenditures: Administration 84,000 86,700 3 2% 2,700 Grounds 113,200 115,800 2 3% 2,600 • Buildings 179,900 184,100 2.3% 4,200 General Programs 51,800 52,300 1.0% 500 Day Use 93,800 96,300 2.7% 2,500 Public Programs 34,400 35,100 2.0% 700 Education Programs 318,300 326,700 2 6% 8,400 Cafe 80,300 82,900 3 2% 2,600 Gift Shop 101,600 105,200 3.5% 3,600 Maple Syrup Program 230,400 Energy_Workshops 22,800----- 235,800 100 2.3% 5,400 -- - -- All other Programs 203,100 - - -23- - -- 209,700 - - -- 1 3 % -- 3.2% - - 300- - 6,600 - - - -- Marketing 37,300 37,300 Expenditure Total 1,550,900 1,591,000 2 6% 40,100 Funding Sources: User fees by program Component: User Fees 1,394,100 1,434,200 2.9% 40,100 Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal . - Provincial - Federal - Donations /Fundraising - Private - Revenue Total 1,394,100 1,434,200 2.9% 40,100 Net Expenditures 156,800 156,800 Comments Major 09 over 08 Changes (in addition to economic factors): Increase Parking Fee From $3 to $4 Variance comments 2008 Expenditures: Unbudgeted Ducks Unlimited Partnership projects flowthrough. Change in wedding program delivery Increased operating costs due to business growth. 139 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Parks and Culture ACTIVITY: Oak Ridges Corridor Park Page 20 2008 2009 BUDGET BUDGET %CHG. S CHG. $ GROSS EXPENDITURES: $ 1,156,900 254,000 2 3% 1 5% 25,900 3,800 Golf Course Operations " 1,131,000 Oak Ridges Corridor Park 250,200 1,381,200 1,410,900 2 2% 29,700 FUNDING SOURCES: User fees 1,264,000 Reserves CFGT - Living City CFGT - Flowthrough Other - Municipal Other - Provincial 112,600 Other - Federal Other - Donations /Fundraising Other - Private 100,000 1,288,100 118,200 1 9% - - - - 5 0% - - - 100.0% . 24,100 5,600 (100,000) 1,476,600 1,406,300 -4 8% (70,300) NET EXPENDITURES (95,400) 4,600 - 104.8% 100,000 Comments: Major 09 over 08 Changes (in addition to economic fac Increased green fees and rental fees Tananbaum funding in 2007 only, removed for 2008 $100,000 140 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: ACTIVITY: Parks and Culture Black Creek Pioneer Village Page 21 2008 Budget 2009 Budget % Chq. $ Chq. $ $ Expenditures: Program Management 242,400 255,500 54% 13,100 Curatorial 319,500 360,800 12 9% 41,300 Photography - Interpretative Programming 1,386,200 1,398,500 0.9% 12,300 Special Events 120,900 112,300 -7.1% (8,600) Heritage Education 285,500 300,500 5 3% 15,000 Building Maintenance 1,178,400 1,192,900 1 2% 14,500 Admissions 176,400 190,000 7.7% 13,600 Giftshop 427,100 418,600 -2.0% (8,500) Marketing and Sponsorships 202,800 202,800 Expenditure Total 4,339,200 4,431,900 2.1% 92,700 Funding Sources: Program /User fees 2,161,900 2,252,000 4.2% 90,100 Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial 221,000 221,000 Federal - Donations /Fundraising 12,200 8,000 -34 4% (4,200) Private 28,000 15,000 -46.4% (13,000) Revenue Total 2,423,100 2,496,000 3 0% 72,900 Net Expenditures 1,916,100 1,935,900 1.0% . 19,800 Comments: . . Increases to snow removal for HO increase fees $2 admiss $1 ed no utilitiy increase attendance at 93000 + village, security contract for system to reduce service call fees, ar . Variance Comments 2007 Savings due to staffing and marketing reductions. Lower attendance in education and general admissions. 141 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - PRELIMINARY DIVISION: Parks and Culture ACTIVITY: Food Services Page 22 2008 2009 Budget Budget %Chq $ Chq. $ $ Expenditures. Weddings Sales Costs & Revenue 490,600 436,900 -10 9% (53,700) Corporate Events Sales Costs /Revenue 665,800 646,000 -3 0% (19,800) Banquet Costs & Internal Functions 94,600 95,900 1.4% 1,300 Visitor Services 197,500 102,400 -48 2% (95,100) Equipment - Marketing 39,800 39,800 Adjust for Internal charges (61,100) (85,200) 394% (24,100) Expenditure Total 1,427,200 1,235,800 -13 4% (191,400) Funding Sources: Program /User fees 1,524,300 1,401,700 -8 0% (122,600) Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Private - Adjust for Internal (61,100) (85,200) 39 4% (24,100) Revenue Total 1,463,200 1,316,500 -10 0% (146,700) Net Expenditures (36,000) (80,700) 124.2% (44,700) Comments. Major 09 over 08 Changes (in addition to economic factors): Higher Wedding / Corporate Events activity projected For 07 actual: Savings due to lower staff and operational expenditures lower than projected attendance at BCPV 142 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET -- PRELIMINARY DIVISION: Office of the CAO Page 23 ACTIVITY: CAO Programs . 2008 2009 Budget Budget % Chg. $ Chg. $ $ Expenditures: _ Corporate Management 483,900 511,000 5.6% 27,100 Corporate Secretanat 384,800 394,000 2 4% 9,200 Human Resources 660,700 575,000 -2.8% (16,300) Corporate Communications 1,148,100 1,237,800 0.0% (600) Professional Access 330,400 178,000 -46.9% (157,300) Expenditure Total 3,007,900 2,895,800 -4.5% (137,900) Funding Sources: Program /User fees - Reserves - CFGT - Living City - CFGT - Flowthrough 75,400 53,000 10 4% 5,000 Municipal - Provincial 340,600 178,000 -46 9% (157,300) Federal - Donations /Fundraising - Non - Government Grants - Revenue Total 416,000 231,000 -39 7% (152,300) Net Expenditures 2,591,900 2,664,800 0.5% 14,400 Comments: Major 09 over 08 Changes (in addition to economic factors): Events Coordinator transferred here from BCPV. Additional website development & support. Partecipation in Green Living Show. Annualization of maternity leave in 2008 Modest increase in corporate legal provision. NOTES: 2007 VARIANCES Legal costs over budget 143 SECTION 3 2009 CAPITAL ESTIMATES 144 (.1 0 (NI • A -, 1 , - (1) r , ■ 1) , ) .- 41) .- O N -, -'1 0 0 .0 - (9 in ,--, 0 () 0 0 c' • ■ N r (,) C .., -,1 0) Cl C, ..- 11' kn 4.i) C.) 0 .- 10 Li) /0 tr. 2009 In Progress 2010 • 0 • ■ •. • ,- r r T . ' .>, 0 P cn 0 0 T-... I 0 1 _ ___. 0 0 cn 0 0 ... ff) ,, f - r ,,-, 0 0 0 <0 cf) 2009 Original Request , 1 7 :EL 2008 Final 0 0 0 N cr) (0 Project Name : : 4 _ "--1 , •u) V el u) ›, 0) 0) U 0,1 c...) ". _i n Pore nroposeu en''a" cerrients ( UKAND TOTAL 145 146 - 5 1 , - I 111 i I I z BEI I l INEMIN 1 111111111111111111 -MIEN 111111 I lint - IMRE .. -- 1 t - - 1111 tf 4. ,; ; 146 al 2009 • 2018 U 0 Cr Q J Y Q OF.- ^ 98 oOb V n N O 8 O V 0 0 0. § ■It 0 O °o aO n ®ry m r N ry o pc _ n mi' a o 0 P 9 O O 6 a p ti h O n , .� S 6 rr ti o OF ea 4 ea a pp O p p8 _, p y9 ry O 0 H .r30,000 270.000 9.126,0001 40,927,0001 9,099.000j 9,223,0001 9,352,0001 G QO O 3 455 020L4 018.0UOI 2 930 1100. 2 955,00n: 01 111 000 524000: 114 000 112,000 N 330 , 900'390'9 4_0 , I 0 oa O 0 h 8Q y0 N Jo 2 N CI H eel o1 °o° 0000 a Copt 9 C 10 ti 4 6 O O O ap }} N M O p N .646.00 2,155,000 3 E n 2 2 °-0 r° 8 a ry § m $Q S 8 S q r 0-43 N Q gSa n o oo8 m W N� °o N ^ b m a 100000 100,000( 8 oz A o O .� A _ o T NN epdr O O 4 I V. . n e0 N a y g N ry O ,■1 ■le 1101,0141 Le) ' ' • - J F Q 0 2 Q rc 147 148 " .. 1 I « « - v. ..... « ' 2 n no •• = A 7,3 .■ 0 , n or ■ on , 0 : - , : s - a ... I •-s '`. § 8 ■ '% .4• ... ! =8 8 8 . ,. - ... i .. or rho 1 1...: li •:. Oa a 1111 on 1 2 0 0 i fi on 0 i i 0 0 111111111111111111111112 ‘A os 2 -• , 9 3 E r: § on 0 on . on 0 to on no "l-1 0 0 i 53 —o— 2 c 0 ''' E•. 74 0. 116111•1101 al r• on ■-• F • ;', , go olli on 2,, o ,, = c o „ - tfla « s « , 0 r- 1 , • $ u00 1 SI $ 000.11 neo 61z s „ ,,,,g „_, mow .4 1 0 0 5 o 0 I FteSIOnal Open space SyStern SUb-lotall incluritng Other horn§ & Nylon • • - E t c co e t4, tj .„... - _ 1 2 - z 0 ■ (..) 0 _ , 148 RES. #C8/08 - Moved by: Seconded by. 2009 FEE SCHEDULE Changes to the Toronto and Region Conservation Authority 2008 Fee Schedule for Public Facilities and Programming. Rob Ford Bonnie Litt ley THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 2009 Fee Schedule for Public Facilities and Programming, including the proposed changes, be approved effective January 1, 2009. . RATIONALE Each year staff review the Toronto and Region Conservation Authority (TRCA) fee schedule to determine any changes. As a result of this review, it is recommended that the following fee increases be implemented January 1, 2009, in order to meet Parks and Culture projected revenue targets outlined in the proposed 2009 Preliminary Operating and Capital Budget. The fee increases are recommended to offset projected cost increases for 2009. Fee surveys .conducted of Greater Toronto Area and Ontario attractions, museums and campgrounds indicate that TRCA will remain competitive with the proposed increases. The membership pricing has been set to attract multiple visit use. In an effort to serve our customers better, the group picnic site fees have been adjusted to include outside vendor fees that were charged separately in the past. CARRIED Changes to the-2008 fee schedule are highlighted in Attachment 1 in bold and italic. Report prepared by: Derek Edwards, extension 5672 Email: dedwards@trca.on.ca For Information contact: Martha Wilson, extension 5674 Email: mwilson @trca.on.ca Date: October 10, 2007 Attachments: 1 149 Attachment 1 TRCA's 2008 Fee Schedule ITEM # • --r - - -- -- -- - - -_, - - ITEM DESCRIPTION PST 8% GST . 5% 2009 BASE 2009 GROSS 2008 GROSS 9 0 For a permit to occupy an individual unserviced campsite, inclusive of general admission - 9 1 at Albion Hills, per night • 0 00 1 29 25 71 27.00 26 00 9 2 at Albion Hills, per week 0 00 7 71 154 29 162.00 156 00 9 3 at Albion Hills, per month (28 days) 0 00 25 71 514.29 540.00 520 00 9 4 at Indian Line, per night 0 00 1 36 27 14 28.50 27 50 9 5 at Indian Line, per week 0.00 8 14 162.86 171.00 165 00 9.6 at Indian Line, per month (28 days) 0 00 27.14 542 86 570.00 550.00 10 0 For a permit to occupy an individual serviced campsite, with water and hydro hook -ups, inclusive of general admission - 10.1 at Albion Hills, per night 0 00 1.55 30 95 32.50 31 50 10.2 at Albion Hills, per week 0.00 9 29 185 71 195.00 189.00 10 3 at Albion Hills per month (28 days) 0.00 30 95 619.05 650.00 630 00 10 4 at Albion Hills, per season 0 00 108.33 2166 67 2275.00 2075.00 10 5 at Indian Line, per night 0.00 1 62 32 38 34.00 33.00 10 6 at Indian Line, per week ' 0 00 9 71 194.29 204.00 198 00 10 7 at Indian Line, per month (28 days) 0.00 32.38 647.62 680.00 660 00 10 8 at Indian Line, per season 0.00 129 52 2590 48 2720.00 2640.00 11 0 For a permit to occupy an individual serviced campsite with water, hydro and sewage hook -up inclusive of general admission, - 11 1 at Indian Line with 30 amp hydro service, per night 0 00 1 86 37 14 39.00 38 00 11.2 at Indian Line with 30 amp hydro service, per week 0.00 11 14 222 86 234.00 228 00 11 3 at Indian Line with 30 amp hydro service, per month (28 days) 0.00 37.14 742.86 780.00 760.00 11.4 at Indian Line with 50 amp hydro service, per night 0 00 2.10 41 90 44.00 43.00 11 5 at Indian Line with 50 amp hydro service, per week 0.00 12 57 251.43 264.00 258.00 11 6 at Indian Line with 50 amp hydro service, per month (28 days) 0.00 41 90 838.10 880.00 860 00 12 0 In addition to basic camping fees as specified in item 9.0, 10.0, 11.0 12 1 for a permit to park an additional vehicle, per night 0 71 044 8 85 10.00 9 00 14 0 For a permit for the use of a group picnic site, exclusive of general admission. 0 00 3.33 to 23 81 66 67 to 476 19 70.00 to 500.00 64.20 to 481 50 23 0 For a guided tour at Bruce's Mill during the maple syrup program, subject to a minimum groups size of twenty persons. 0 00 0 31 6.19 6.50 6 00 25.0 For general admission to the Black Creek Pioneer Village, during the regular operating season, per day - 25 1 or each adult from sixteen to fifty -nine years of age 0 00 0 71 14.29 15.00 13.00 25 2 or each child from five to fifteen years of age 0.00 0 52 10 48 11.00 9 00 25.3 or each child four years of age or under ccompanying their family 0.00 0.00 0 00 0.00 0 00 150 ITEM # ITEM DESCRIPTION - PST 8% GST 5% 2009 BASE 2009 GROSS 2008 GROSS 25 4 for each senior sixty years of age or over 0 00 0 67 13 33 14.00 12 00 25.5 for each student sixteen years of age or over, with student identification 0 00 0.67 13 33 14.00 12 00 25 6 for each student participating in a general tour program 0 00 0 48 9 52 10.00 9 00 25 7 for each student participating in a specially designated tour program, subject to a minimum groups size 0 00 0 52 10 48 11.00 10.00 25 8 ,'for each student participating in a designated activity program, subject to a minimum group size. 0 00 0 62 12 38 13.00 12 00 25 9 for each student participating in the Dickson Hill School program, per day, subject to a minimum group size of twenty persons 0.00 0 48 9.52 10.00 9 00 26.0 Black Creek - Pioneer Village Membership valid for general admission inclusive of parking fees to Black Creek Pioneer Village, 26 1 or each individual 0 00 2.86 57.14 60.00 50.00 26 2 for four individuals or a family of one or two adults and their children 0.00 4 52 ' 90 48 95.00 85 00 27.0 For a Guided Tour at Black Creek Pioneer Village, as part of a tour group with a reservation, including general admission; 27.1 or each adult from sixteen to fifty -nine years of age 0.00 0 76 15 24 16.00 14.00 27 2 or each senior sixty years of age and over 0 00 0.71 14.29 15.00 13.00 28 0 For parking at the Kortright Centre for Conservation, per vehicle, per day, exclusive of general admission 0.28 0 18 . 3 54 4.00 3.00 29 0 For general admission at the Kortright Centre for Conservation 29.6 for each student participating in a general half day tour program, subject to a minimum group size. 0.00 0.35 6.90 7.25 6.75 29 7 for each student participating in a specially designed half day tour program, subject to a mmimum'group size. 0.00 0.38 7.62 8.00 7.50 29 8 or each adult from sixteen to fifty -nine years of age participating in a specially designed tour program, subject to a minimum group size 0 00 0.52 10.48 11.00 10.00 . 29 9 or each senior sixty years or over participating in a specially designed tour program, subject to a minimum group size. 0.00 0.35 ' 6 90 7.25 6 75 30 0 Kortright Centre Membership valid for admission inclusive of parking fees to the Kortright Centre for Conservation; 30.1 or each individual 0 00 2.38 47.62 50.00 40.00 30.2 for four individuals or a family of one or two adults and their children 0 00 - 4 05 80 95 85.00 75.00 31 0 Conservation Area Membership valid for general admission to all conservation areas, Kortright Centre for Conservation, and Black Creek Pioneer Village, 31 1 for an individual 0 00 3 57 71 43 75.00 65.00 31 2 for four individuals or a family of one or two adults and their children 0 00 6.43 128.57 135.00 125 00 1' 51 TERMINATION ON MOTION, the meeting terminated at 1228 p.m., on Friday, October 3, 2008. Gerri Lynn O'Connor Brian Denney Chair Secretary- Treasurer /ks