This is the exact embedded text of the captured official document.
Snapshot 98bb0cf3c768 · verified 2026-10-19 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
THE CORPORATION OF THE TOWN OF HEARST
BY-LAW NO. 05-2026
Being a by-law to approve the water
service and the sanitary sewer service
budgets for the 2026 fiscal year and to
set the water consumption and service
charges and sewage service charges
WHEREAS the Corporation of the Town of Hearst owns, operates, maintains and
rehabilitates municipal infrastructure to supply potable water and sanitary sewage
disposal services to residents of the Municipality, and
WHEREAS the annual budgets for the operation and the capital works of the water
and sanitary sewer infrastructure must be approved at this time in order that water
consumption rates and service charges and sanitary service charges be set for users
at the start of the new fiscal year, and
WHEREAS the water line along the north and south boundaries of Highway 11 East
from the Mattawishkwia bridge in an easterly direction for a distance of 1,382 meters
must be financed in part by the residents and businesses consuming potable water
via this new infrastructure,
NOW THEREFORE BE IT ENACTED by the Council of the Corporation of the Town of
Hearst that:
i. THAT the Water Budget for the 2026 fiscal year comprising revenues of
$1,559,200 and expenses of $1,538,000 as set out in Schedule A appended
hereto and forming part of this by-law, be hereby approved.
2. THAT the Water Capital Projects Budget for the 2026 fiscal year totaling
$308,700 as set out in Schedule B appended hereto and forming part of this
by-law, be hereby approved.
3. THAT the Sanitary Sewer Budget for the 2026 fiscal year comprising revenues
of $912,400 and expenses of $693,600 as set out in Schedule C appended
hereto and forming part of this by-law, be hereby approved.
4. THAT the Sanitary Sewer Capital Projects Budget for the 2026 fiscal year
totaling $273,800 as set out in Schedule D appended hereto and forming part
of this by-law, be hereby approved.
5. THAT the water consumption rate and water service charges as set out in
Schedule E appended hereto and forming part of this by-law, be hereby
approved.
6. THAT THE sewage service charge be set at the rate of sixty point nine percent
(60.9%) of the water consumption charge and the water service charge set
out in Schedule E appended hereto and forming part of this by-law, be hereby
approved.
7. THAT the residents and businesses along the north and south boundaries of
Highway 11 East from the Mattawishkwia bridge in an easterly direction on a
distance of 1,382 metres be charged an additional $1.36 per 1000 gallons of
water as set out in Schedule F appended hereto and forming part of this by-
law, until such time as 25% of the share of costs for the installation of the said
water line apportioned to residents and businesses has been paid.
8. THAT the sewage charge be set at the rate of sixty point nine percent (60.9%)
of the water consumption and service charges, not including the additional
charge referred to in Clause 7 of this By-law.
Page 2
a THAT this by-law shall be deemed to have come into force and taken effect on
the 1% day of January 2026.
10. THAT By-law 10-2025 be hereby repealed effective on the 1% day of January
2026.
READ AND PASSED IN OPEN COUNCIL
THIS 27™ DAY OF JANUARY, 2026.
a : n.
MAYOR | 4
u
Axe MmiGe od
THE CORPORATION OF THE TOWN OF HEARST
Financial Statements for Water Department
Statement of Operations
For the Years Ending December 31
Revenues
Sale of water
Service charges
Government transfers - Capital
Expenses
Administration
Transmission & distribution
Meters
Water plant operation
Amortization
Asset retirement obligation
Annual surplus
Accumulated surplus, beginning of year
Accumulated surplus, end of year
Per WFP= Approved Water Financial Plan
Schedule A
2,9% Per WFP Per WFP Per WFP Per WFP Per WFP Per WFP
2023 2024 2025 2026 2026 2027 2028 2029 2030 2031
Actual Actual Projected Budget Forecast Forecast Forecast Forecast Forecast Forecast
873,036 983,385 1,064,506 1,091,100 1,078,600 1,105,600 1,133,300 1,161,600 1,190,700 1,220,400
380,009 425,309 457,084 468,100 464,600 475,800 487,200 498,900 510,800 523,100
807,363 151,460 9,296 - - - - - - :
2,060,408 1,560,154 1,530,886 1,559,200 1,543,200 1,581,400 1,620,500 1,660,500 1,701,500 1,743,500
96,512 102,445 107,600 112,100 112,000 116,000 120,200 124,500 128,900 133,500
18,610 79,852 105,213 105,900 85,900 88,000 90,200 92,400 94,700 97,100
34,211 37,485 43,458 56,000 45,700 46,900 48,100 49,300 50,500 51,800
853,164 916,257 890,031 906,400 949,800 969,200 1,005,300 1,022,100 1,055,600 1,083,900
273,102 320,964 322,916 350,000 325,100 334,100 343,100 343,400 341,800 340,000
7,595 7,595 7,995 7,600 7,600 7,600 7,600 7,600 7,600 7,600
1,283,194 1,464,598 1,476,813 1,538,000 1,526,100 1,561,800 1,614,500 1,639,300 1,679,100 1,713,900
$ 777,214 $ 95,556 $ 54073 $ 21,200 $ 17,100 $ 19,600 $ 6,000. $:. 21,200 $2 22,400 -3 29,600
6,250,805 7,028,019 7,123,575 7,177,648 7,177,648 7,194,748 7,214,348 7,220,348 7,241,548 7,263,948
$7,028,019 $7,123,575 $7,177,648 $7,198,848 $7,194,748 $7,214,348 $7,220,348 $7,241,548 $7,263,948 $7,293,548
See Appendix A for the Detail Statement of Operations
Page 1 of 4
THE CORPORATION OF THE TOWN OF HEARST
Financial Statements for Water Department
Schedule A
Statement of Financial Position Per WFP Per WFP Per WFP Per WFP Per WFP Per WFP
As of December 31 2023 2024 2025 2026 2026 2027 2028 2029 2030 2031
Actual Actual Projected Budget Forecast Forecast Forecast Forecast Forecast Forecast
Financial assets
Cash 1,076,994 913,946 1,262,836 1,370,436 1,500,136 1,741,436 1,983,136 2,240,336 2,502,136 2,774,336
Liabilities
Asset retirement obligations
Balance, beginning of year 140,844 148,439 156,034 163,629 163,629 171,229 178,829 186,429 194,029 201,629
Accretion expense 7,595 7,595 7,595 7,600 7,600 7,600 7,600 7,600 7,600 7,600
Balance, end of year 148,439 156,034 163,629 171,229 171,229 178,829 186,429 194,029 201,629 209,229
Net assets 928,555 757,912 1,099,207 1,199,207 1,328,907 1,562,607 1,796,707 2,046,307 2,300,507 2,565,107
Non-financial assets
Tangible capital assets (Note 1) 6,099,464 6,365,663 6,078,441 5,999,641 5,865,841 5,651,741 5,423,641 5,195,241 4,963,441 4,728,441
Accumulated surplus $7,028,019 $7,123,575 $7,177,648 $7,198,848 $7,194,748 $7,214,348 $7,220,348 $7,241,548 $7,263,948 $7,293,548
Note 1: Schedule of Tangible Capital Assets
Cost, beginning of year 13,460,188 14,447,751 15,034,914 15,070,608 15,070,608 15,183,108 15,303,108 15,418,108 15,533,108 15,643,108
Additions (detailed on Schedule B) 987,563 587,163 35,694 271,200 112,500 120,000 115,000 115,000 110,000 105,000
Cost, end of year 14,447,751 15,034,914 15,070,608 15,341,808 15,183,108 15,303,108 15,418,108 15,533,108 15,643,108 15,748,108
Accumulated amortization, beginning of
year 8,075,185 8,348,287 8,669,251 8,992,167 8,992,167 9,317,267 9,651,367 9,994,467 10,337,867 10,679,667
Amortization 273,102 320,964 322,916 350,000 325,100 334,100 343,100 343,400 341,800 340,000
Accumulated Amortization, end of year 8,348,287 8,669,251 8,992,167 9,342,167 9,317,267 9,651,367 9,994,467 10,337,867 10,679,667 11,019,667
Net book value $6,099,464 $6,365,663 $6,078,441 $5,999,641 $5865,841 $5 651,741 $5,423,641 $5,195,241 $4,963,441 $4,728,441
Page 2 of 4
THE CORPORATION OF THE TOWN OF HEARST Schedule A
Financial Statements for Water Department
Statement of Changes in Net Assets Per WFP Per WFP Per WFP Per WFP Per WFP Per WFP
As of December 31 2023 2024 2025 2026 2026 2027 2028 2029 2030 2031
Actual Actual Projected Budget Forecast Forecast Forecast Forecast Forecast Forecast
Annual surplus $ 777,214 $ 95,556 $ 54,073 $ 21,200 $ 17,100 $ 19,600 $ 6,000. $- 21,200 $ °22;400 -$.-.-29;600
Tangible capital assets activities
Acquisition of tangible capital assets (987,563) (587,163) (35,694) (271,200) (112,500) (120,000) (115,000) (115,000) (110,000) (105,000)
Amortization of tangible capital assets 273,102 320,964 322,916 350,000 325,100 334,100 343,100 343,400 341,800 340,000
(714,461) (266,199) 287,222 78,800 212,600 214,100 228,100 228,400 231,800 235,000
Changes in net financial assets 62,753 (170,643) 341,295 100,000 229,700 233,700 234,100 249,600 254,200 264,600
Net assets, beginning of year 865,802 928,555 757,912 1,099,207 1,099,207 1,328,907 1,562,607 1,796,707 2,046,307 2,300,507
Net assets, end of year $928,555 $ 757,912 $1,099,207 $1,199,207 $1,328,907 $1,562,607 $1,796,707 $2,046,307 $2,300,507 $2,565,107
Page 3 of 4
THE CORPORATION OF THE TOWN OF HEARST
Financial Statements for Water Department
Statement of Cash Flows
As of December 31
Operating activities
Annual surplus
Items non affecting cash:
Amortization
Asset retirement obligation
Capital activities
Acquisition of tangible capital assets
Changes in cash position
Cash position, beginning of year
Cash position, end of year
Schedule A
Per WFP Per WFP Per WFP Per WFP Per WFP Per WFP
2023 2024 2025 2026 2026 2027 2028 2029 2030 2031
Actual Actual Projected Budget Forecast Forecast Forecast Forecast Forecast Forecast
$ 777,214 $ 95,556 $ 54073 $-° 21,200 .2$ > 173100. $-419;600'2-$ 6,000 $ 21,200 $ 22,400 $ 29,600
273,102 320,964 322,916 350,000 325,100 334,100 343,100 343,400 341,800 340,000
7,595 7,995 7,995 7,600 7,600 7,600 7,600 7,600 7,600 7,600
1,057,911 424,115 384,584 378,800 349,800 361,300 356,700 372,200 371,800 377,200
987,563 587,163 35,694 271,200 112,500 120,000 115,000 115,000 110,000 105,000
70,348 (163,048) 348,890 107,600 237,300 241,300 241,700 257,200 261,800 272,200
1,006,646 1,076,994 913,946 1,262,836 1,262,836 1,500,136 1,741,436 1,983,136 2,240,336 2,502,136
$1,076,994 $ 913,946 $1,262,836 $1,370,436 $1,500,136 $1,741,436 $1,983,136 $2,240,336 $2,502,136 $2,774,336
Page 4 of 4
THE CORPORATION OF THE TOWN OF HEARST
Water Department - Detail Statement of Operations
Account description
Sale of water - Residential
Sale of water - General service
Service charge - Residential
Service charge - General service
Fire hydrants charges
Sprinkler charges
Government transfers - Capital
Ontario Specific
Canada Specific
Total revenues
Total expenses
Annual surplus (deficit)
Accumulated surplus, beginning of year
Accumulated surplus, end of year
1-3-40140-600
1-3-40140-601
1-3-40140-602
1-3-40140-603
1-3-40140-604
1-3-40140-605
Appendix A
WEP WEP WFP WEP WEP WFP
5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
7.0% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
2023 2024 2025 2025 2026 2026 2027 2028 2029 2030 2031
Actual Actual Budget Projected Budget Budget Budget Budget Budget Budget Budget
544,845 625,656 669,500 659,755 | 676,200 | 686,200 703,400 721,000 739,000 757,500 | 776,400 |
328,191 357,729 382,800 404,751 414,900 | 392,400 402,200 412,300 422,600 433,200 | 444,000 |
268,201 301,998 323,100 325,930 334,100 | 331,200 339,500 += 348,000 356,700 += 365,600 | + 374,700.
64,694 72,699 77,800 78,197 80,200 79,700 81,700 —_ 83,700 _—85,800 87,900 90,100
18,818 18,818 18,800 18,818 18,800 18800 18800 18800 18,800 18,800 18,800 |
28,296 31,794 34,000 34,139 35,000 34,900 | 35,800 | 36,700 | 37,600 | 38,500 | 39,500 |
442,882| _-72,933[ | 4,225 . : oes . 8 - -
364,481 78,527 ai 5,071 - . : : : - -
2,060,408 1,560,154 1,506,000 1,530,886 1,559,200) 1,543,200 1,581,400 1,620,500 1,660,500 1,701,500} 1,743,500
1,283,194 1,464,598 1,520,100 1,476,813 1,538,000 1,526,100 1,561,800 _1,614,500_ 1,639,300 _ 1,679,100 | 1,713,900
777,214 95,556 (14,100) 54,073 21,200 17,100 19,600 6,000 21,200 22,400 29,600
6,250,805 7,028,019 7,123,575 7,123,575 7,177,648 | 7,177,648 7,194,748 _ 7,214,348 7,220,348 7,241,548 | 7,263,948
7,028,019 7,123,575 7,109,475 7,177,648 7,198,848 | 7,194,748 7,214,348 7,220,348 7,241,548 7,263,948 | 7,293,548
Page 1 of 3
WFP WFP WFP WEP | WFP WFP
5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
7.0% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
2023 2024 2025 2025 2026 2026 2027 2028 2029 2030 2031
Account description Actual Actual Budget Projected Budget Budget Budget Budget Budget Budget Budget
Water distribution administration
Insurance 1-4-16550-200 38,694 44,172 46,800 47,789 49,000 49,100 51,600 54,200 56,900 59,700 62,700
Billing & collecting - Supplies 1-4-16550-212 11,560 10,278 11,600 11,816 12,100 11,900 12,200 12,500 12,800 13,100 13,400
Telephone 1-4-16550-214 1,875 1,678 1,700 1,735 1,800 1,700 1,700 1,700 1,700 1,700 1,700
Telephone answering service 1-4-16550-310 1,211 1,241 800 794 800 800 800 800 800 800 800
Administration HPDC contract 1-4-16550-315 38,078 39,443 40,100 40,063 41,100 41,100 42,100 43,200 44.300 45,400 46,500
Office rental 1-4-16550-465 2,852 2,923 3,000 2,976 3,100 3,100 3,200 3,300 3,400 3,500 3,600
Professional fees 1-4-16550-850 2,242 2,710 4,200 2,427 4,200 4,300 4,400 4,500 4,600 4,700 4,800
Amortization expense 1-4-16550-994 197,851 197,851 242,200 196,234 196,200
Total administration 294,363 | 300,296 350,400 303,834 308,300 112,000 116,000 120,200 124,500 128,900 133,500
Water distribution maintenance
Salaries 1-4-16552-12? 6,418 19,304 17,300 27,963 23,000 17,700 18,100 18,600 19,100 19,600 20,100
Equipment 1-4-16552-400 5,054 19,443 16,700 31,506 33,000 17,100 17,500 17,900 18,300 18,800 19,300
Courses & travelling 1-4-16552-218 - - 1,500 - 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Supplies & services 1-4-16552-415 7,138 41,105 25,400 19,994 25,400 26,000 26,700 27,400 28,100 28,800 29,500
Street restoration 1-4-16552-305 - - 23,000 25,750 23,000 23,600 24,200 24,800 25,400 26,000 26,700
Total transmission & distribution 18,610 79,852 83,900 105,213 105,900 85,900 88,000 90,200 92,400 94,700 97,100 |
Page 2 of 3
WFP WFP WFP WFP WFP WFP
5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
7.0% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
2023 2024 2025 2025 2026 2026 2027 2028 2029 2030 2031
Account description Actual Actual Budget Projected Budget Budget Budget Budget Budget Budget Budget
Water meters maintenance
Meter maintenance - Salaries contract 1-4-16555-315 4,716 2,986 5,000 3,811 3,900 5,100 5,200 5,300 5,400 5,500 5,600
Meter maintenance - Supplies & services 1-4-16555-415 1,240 - 2,000 14,151 14,500 2,100 2,200 2,300 2,400 2,500 2,600
Meter reading - Salaries - - - - - - - :
Meter reading - Supplies 1-4-16560-415 28,255 34,499 37,600 25,496 37,600 38,500 39,500 40,500 41,500 42,500 43,600
Total meters 34,211 37,485 44,600 43,458 56,000 45,700 46,900 48,100 49,300 50,500 51,800
Water treatment
Salaries 1-4-16500-17? 950 433 | 600 848 1,400 600 600 600 600 600 600
Equipment 1-4-16500-400 151 277 | 1,500 419 800 1,500 1,500 1,500 1,500 1,500 1,500
Heating 1-4-16500-240 31,891 19,262 20,300 19,508 20,500 21,300 22,400 23,500 24,700 25,900 27,200
Hydro 1-4-16500-242 43,257 45,417 47,700 45,112 47,400 50,100 52,600 55,200 58,000 60,900 63,900
Property taxes 1-4-16500-260 19,817 20,689 21,500 21,261 22,100 22,000 22,600 23,200 23,800 24,400 25,000
Chemical cost 1-4-16500-315 295,861 349,384 366,900 299,988 325,000 385,200 394,800 404,700 414,800 425,200 435,800
0.C.W.A. - Operation charge 1-4-16500-320 417,738 420,981 421,300 421,285 423,400 431,800 442,600 453,700 465,000 476,600 488,500
Building repairs & maintenance 1-4-16500-430 8,176 8,805 7,300 9,636 8,400 7,500 7,700 7,900 8,100 8,300 8,500
Water filtration system R&M 1-4-16500-460 13,477 43,526 23,200 13,428 19,900 23,800 24,400 25,000 25,600 26,200 26,900
Non-routine expenses 1-4-16500-991 21,846 7,483 18,000 58,546 37,500 6,000 - 10,000 - 6,000 6,000
ARO Accretion 1-4-16500-997 7,595 7,595 | 7,600 7,595 7,600 7,600 7,600 7,600 7,600 7,600 7,600
Amortization expense 1-4-16500-994 75,251 123,113 105,300 126,682 153,800 325,100 334,100 343,100 343,400 341,800 340,000
Total water plant operation 936,010 | 1,046,965 | 1,041,200 | 1,024,308 1,067,800 | 1,282,500 | 1,310,900 | 1,356,000 | 1,373,100 | 1,405,000 | 1,431,500
Total expenses 1,283,194 1,464,598 1,520,100 1,476,813 1,538,000 1,526,100 1,561,800 1,614,500 1,639,300 1,679,100 1,713,900
Page 3 of 3
THE CORPORATION OF THE TOWN OF HEARST
Water Department - Detail Capital Projects
Schedule B
WFP WFP WFP WFP WFP WFP
For the Years Ending December 31 2025 2025 2026 2026 2027 2028 2029 2030 2031
Project description Budget Projected Budget Budget Budget Budget Budget Budget Budget
Soda ash /Lime pump - Peralistic Pump 15,000 17,628
Emergency Well - Engineering 15,000 8,367
Sludge Lagoon Residue Removal 170,000
Reservoir Level Controller 5,000 3,124
Rehabilitation of Water Reservoir Zo Le
Sludge Piping Repairs 5,000 5,000
Backwash Pump VFD Alarm 3,500
Hearst Water Plant - Emergency Pressure Relief 15,000 15,000
Hearst Water Plant - 6" Backflow Preventer 7,500 7,500
Hearst Water Plant - Emergency Supply Pump 10,000 10,000
Clearwell Inspection 1,000 | 6,660
Treated Ph Analyzer 7,900 | 7,539
Filter#1 Turb Analyzer 11,000 | ~=10,269
Lab Turbidity Portable Unit 4,500 3,076
High Lift Pumps - Claval Check Valve - Repair/Replacement 7,900 7,328
Emergency Work at Water Plan - Communication Card
Replacement 9,670
Chlorination System Repairs 18,066
Desludge (Wheels, Motor and Gearbox) 35,000 35,000
High Lift Pump #3 Replacement 50,000
Hearst Water Plant - Emergency Pressure Relief 15,000
Hearst Water Plant - 6" Backflow Preventer 7,900
Hearst Water Plant - Emergency Supply Pump 10,000
SCADA System Upgrade + Larger UPS 150,000 50,000
Clearwell Cleaning - (Sy) - Rehab Work in 2023 - Deferred to
2028 10,000
Alarm Dialer Upgrade - Dialer Card 20,000
Tower Inspection (5y) 20,000 20,000
Chemical Header PRV Repairs or Replacement 6,000
High Lift Pumps - Claval Check Valve - Repair/Replacement 6,000 6,000
Page 1 of 2
THE CORPORATION OF THE TOWN OF HEARST
Water Department - Detail Capital Projects
Schedule B
WFP WFP WFP WFP WFP WFP
For the Years Ending December 31 2025 2025 2026 2026 2027 2028 2029 2030 2031
Project description Budget Projected Budget Budget Budget Budget Budget Budget Budget
Mongeon Cres. and McManus St. - Upgrade to Urban Standards 121,200
Extra Project, to keep reinvestment around 115-125K$
without grants 25,000 15,000 65,000 115,000 110,000 85,000
Total Capital Budget 277,500 94,240 | 308,700 | 118,500 120,000 | 125,000 | 115,000 116,000 | 111,000
Total transferred to operations (Non-routine expenses) 18,000 58,546 37,500 6,000 - 10,000 - 6,000 6,000
Total new addition for Tangible Capital Assets 89,500 35,694 271,200 112,500 120,000 115,000 115,000 110,000 105,000
Added yearly amortization (10 years) 8,950 3,569 27,120 11,250 12,000 11,500 11,500 11,000 10,500
Page 2 of 2
THE CORPORATION OF THE TOWN OF HEARST Schedule C
Financial Statements for Sanitary Sewer Department
Statement of Operations
For the Years Ending December 31 2022 2023 2024 2025 2026
Actual Actual Actual Projected Budget
Revenues
Sewer surcharge 841,425 891,328 853,277 875,825 889,700
Sewer surcharge - Cécile Trailer Park Lagoon 8,291 8,645 8,351 8,583 8,800
Other 11,724 13,395 13,696 13,842 13,900
Government transfers - Capital - - . s 5
861,440 913,368 875,324 898,250 912,400
Expenses
Wastewater collection 231,983 224,027 321,903 238,537 293,300
Wastewater treatment 132,613 156,192 156,944 154,746 166,900
Amortization 270,730 218,881 221,446 221,209 230,900
Asset retirement obligation 2,535 2,535 2,535 2,535 2,500
637,861 601,635 702,828 617,027 693,600
Annual surplus $ 223,579 $ 311,733 $ 172,496 $ 281,223 $ 218,800
Accumulated surplus, beginning of year 5,692,637 5,916,216 6,227,949 6,400,445 6,681,668
Accumulated surplus, end of year $5,916,216 $6,227,949 $6,400,445 $6,681,668 $6,900,468
See Appendix B for the Detail Statement of Operations
Page 1 of 4
THE CORPORATION OF THE TOWN OF HEARST
Financial Statements for Sanitary Sewer Department
Statement of Financial Position
As of December 31
Financial assets
Cash
Liabilities
Asset retirement obligations
Balance, beginning of year
Accretion expense
Balance, end of year
Net assets
Non-financial assets
Tangible capital assets (Note 1)
Accumulated surplus
Note 1: Schedule of Tangible Capital Assets
Cost, beginning of year
Additions (detailed on Schedule D)
Cost, end of year
Accumulated amortization, beginning of year
Amortization
Accumulated amortization, end of year
Net book value
Schedule C
2022 2023 2024 2025 2026
Actual Actual Actual Projected Budget
1,790,208 2,313,867 2,645,256 3,150,223 3,348,623
47,019 49,554 52,089 54,624 57,159
2,535 2,535 2,535 2,535 2,500
49,554 52,089 54,624 57,159 59,659
1,740,654 2,261,778 2,590,632 3,093,064 3,288,964
4,175,562 3,966,171 3,809,813 3,588,604 3,611,504
$5,916,216 $6,227,949 $6,400,445 $6,681,668 $6,900,468
10,825,099 10,925,610 10,935,100 11,000,188 11,000,188
100,511 9,490 65,088 - 253,800
10,925,610 10,935,100 11,000,188 11,000,188 11,253,988
6,479,318 6,750,048 6,968,929 7,190,375 7,411,584
270,730 218,881 221,446 221,209 230,900
6,750,048 6,968,929 7,190,375 7,411,584 7,642,484
$4,175,562 $3,966,171 $3,809,813 $3,588,604 $3,611,504
Page 2 of 4
THE CORPORATION OF THE TOWN OF HEARST Schedule C
Financial Statements for Sanitary Sewer Department
Statement of Changes in Net Assets
As of December 31 2022 2023 2024 2025 2026
Actual Actual Actual Projected Budget
Annual surplus $ 223,579 $ 311,733 $ 172,496 $ 281,223 $ 218,800
Tangible capital assets activities
Acquisition of tangible capital assets (100,511) (9,490) (65,088) - (253,800)
Amortization of tangible capital assets 270,730 218,881 221,446 221,209 230,900
170,219 209,391 156,358 221,209 (22,900)
Changes in net financial assets 393,798 521,124 328,854 502,432 195,900
Net assets, begginning of year 1,346,856 1,740,654 2,261,778 2,590,632 3,093,064
Net assets, end of year $1,740,654 $2,261,778 $2,590,632 $3,093,064 $3,288,964
Page 3 of 4
THE CORPORATION OF THE TOWN OF HEARST
Financial Statements for Sanitary Sewer Department
Statement of Cash Flows
As of December 31
Operating activities
Annual surplus
Items non affecting cash:
Amortization
Asset retirement obligation
Capital activities
Acquisition of tangible capital assets
Changes in cash position
Cash position, beginning of year
Cash position, end of year
Schedule C
2022 2023 2024 2025 2026
Actual Actual Actual Projected Budget
$ 223,579 $ 311,733 $ 172,496 $ 281,223 $ 218,800
270,730 218,881 221,446 221,209 230,900
2,935 2,535 2,935 2,935 2,500
496,844 533,149 396,477 504,967 452,200
100,511 9,490 65,088 - 253,800
396,333 523,659 331,389 504,967 198,400
1,393,875 1,790,208 2,313,867 2,645,256 3,150,223
$1,790,208 $2,313,867 $2,645,256 $3,150,223 $3,348,623
Page 4 of 4
THE CORPORATION OF THE TOWN OF HEARST
Sanitary Sewer Department - Detail Statement of Operations
Account description
Sewer surcharge on water billings
Operations - Cécile Trailer Park lagoon
Overhead recovered
Government transfers - Capital
Ontario Specific
Canada Specific
Total revenues
Total expenses
Annual surplus
Accumulated surplus, beginning of year
Accumulated surplus, end of year
1-3-40142-600
1-3-20200-202
1-3-60100-681
Appendix B
Water 7% Water 2,5%
Sewer rate Sewer rate
60.9% 60.9%
2022 2023 2024 2025 2025 2026
Actual Actual Actual Budget — Projected Budget
841,425 891,328 853,277 849,500 875,825 889,700 |
8,291 8,645 8,391 [i 8900: | 8,583 | 8)800 |
11,724 13,395 13,696 | 14,000 | 13,842 |* 2133900: |
861,440 913,368 875,324 872,400 898,250 912,400 |
637,861 601,635 702,828 705,700 617,027 693,600 |
223,579 BLL733 172,496 166,700 281,223 218,800
5,692,637 5,916,216 6,227,949 1,472,992 6,400,445 6,681,668
5,916,216 6,227,949 6,400,445 1,639,692 6,681,668 6,900,468 —
Page 1 of 2
THE CORPORATION OF THE TOWN OF HEARST
Sanitary Sewer Department - Detail Statement of Operations
Account description
Wastewater collection
Repairs & maintenance - salaries
Repairs & maintenance - equipment
Repairs & maintenance - supplies & services
Insurance
Heating
Hydro
Water & sewer
Property taxes
Non-routine expenses
Amortization expense
ARO Accretion
Total Wastewater collection
Wastewater treatment
Lagoon salaries
Lagoon equipment
Chemical cost
0.C.W.A. lagoon charges
Operations - Cécile's Trailer Park lagoon
Treatment supplies & services
Amortization expense
Accretion Expense
ARO Accretion
Total Wastewater treatment
Total expenses
1-4-16100-1??
1-4-16100-400
1-4-16100-415
1-4-16100-200
1-4-16100-240
1-4-16100-242
1-4-16100-244
1-4-16100-260
1-4-16100-991
1-4-16100-994
1-4-16100-997
1-4-16150-1??
1-4-16150-400
1-4-16150-315
1-4-16150-320
1-4-16150-321
1-4-16150-415
1-4-16150-994
1-4-16150-994
1-4-16150-997
Appendix B
Water 7% Water 2,5%
Sewer rate Sewer rate
60.9% 60.9%
2022 2023 2024 2025 2025 2026
Actual Actual Actual Budget _ Projected Budget
30,197 37,679 50,377 42,000 | 38,504 | 42,000 |
50,722 58,447 76,988 | _ 75,000 | 71,205 |acs. 80,000 |
25,303 27,912 69,796 | -- 56,100 | 23,509 | 56,100. |
1,721 2,185 3,923 esc 3700s 3,979 | 4,100
352 314 352| 400. 492 [8 500
70,150 60,571 83,944 |. 84,000 | 79,220 |: 383;000: |
9,004 7,100 7,392 «8,100. 4,909| 7,100 |
458 471 501 [ise 500:.| S21 | 00: |
44,076 29,348 29,030 45,000 > 16,198 |.) 207000:
149,247 142,748 142,748 149,700 | 142,511 | 152,200
2,418 2,418 2,418 ae 2,418 | 2,400
383,648 369,193 467,069 464,500 383,466 447,900
71 1,641 1,535 [pe 00:| 885 Ps 2700" |
- 230 749 | ___-2,300 | 371 [1 000:
9,721 15,034 20,973 |°<222,000: | 2a,aS | 22,000 |
105,205 117,824 115,985 118100 116,068 = 116,600.
12,042 13,859 14,279 | _:14,600 | 14,407 | 14,600 |
Bale 7,407 3,226 |: 3592007 463 | =: 2 93800.
121,483 76,133 78,698 |. 2763300; | 78,698 Pros 78,700
197 197 197 bee 197 | 2 200%
117 117 117 117 100 |
254,213 232,442 2357 59 241,200 233,561 245,700 |
637,861 601,635 702,828 705,700 617,027 693,600
Page 2 of 2
THE CORPORATION OF THE TOWN OF HEARST Schedule D
Detailed Sanitary Sewer Department Capital Projects
For the Years Ending December 31 2025 2025 2026
Project description Budget Projected Budget
Mongeon Cres.and McManus St. - Upgrade to Urban Standards 138,800
East End SPS - Electrical Service and Control Panel Upgrade 57,500
Sensor for Lagoon Effluent Meter - New Technologies 10,000
Lagoon Building - Alum Pump Replacement - Lag Pump 10,000
5th St SPS - Assessment and Major Maintenance 10,000 7,992
Effluent Valve - Addition or Replacement 10,000
CLI - Sewage Pump Station, O&M Manual
East End SPS - Assessment and Major Maintenance
Wyborn SPS - Assessment and Major Maintenance 15,000 7,709
Tin Can SPS - Assessment and Major Maintenance
Diesel SPS - Assessment and Major Maintenance 20,000 497 10,000
Diesel SPS - Electrical Service and Control Panel Upgrade 50,000 57,500
Total Capital Budget 115,000 16,198 273,800
Total transferred to operations (Non-routine expenses) 65,000 16,198 20,000
Total new addition for Tangible Capital Assets 50,000 - 253,800
Added yearly amortization (10 years) 5,000 - 25,380
Page 1 of 1
Schedule E of By-law No. 05-2026
The following monthly water rates shall be imposed pursuant to Article 5 of this by-
law.
hs
A monthly service charge shall be imposed to every water service user,
irrespective of any quantity of water used, in accordance with the amounts
calculated for the applicable meter size as per the following:
The rate for the 1” meter shall be the rate used to calculate all other rates in
relation to meter sizes in accordance with the formulas set out hereunder:
e For meter sizes smaller than 1” and up to and including 4” in diameter, the
rate shall be the 1” rate times the size of the meter.
e For meter sizes greater than 4” up to and including 5”, the rate shall be
90% of the 1” rate times the size of the meter.
e For meter sizes greater than 5” up to and including 6”, the rate shall be
80% of the 1” rate times the size of the meter.
e For meter sizes greater than 6”, the rate shall be 75% of the 1” rate times
the size of the meter.
Based on the formula set out in section 1 hereabove, the following service
charges will apply effective on January 1*, 2026:
Meter Size Monthly Service Charge
5/8” $12.89
3" 15.47
1” 20.62
1%” 25.78
1 Yo" 30.93
2” 41.24
3” 61.86
4” 82.48
5” 92.79
6” 98.98
7” 108.26
The water service charge may be adjusted to the size of the principal internal
plumbing system of a building provided the meter is of the same size or is
changed to the same size and provided the charge is not lower than for the
minimum size of 5/8”. Any adjustment in this respect shall be granted
retroactively for a period not to exceed 40 weeks.
Where a multiple dwelling is serviced by a single meter, the minimum rate to
be charged for each dwelling unit shall be the minimum rate for that multiple
dwelling, based on meter size, divided by the number of dwelling units, save
and except that each minimum rate shall in no case be less than $12.89 per
dwelling unit.
A charge of $11.74 per 1,000 gallons of water used or in proportion thereof,
shall be imposed to all users, irrespective of meter size.
A sprinkler charge of $225.68 per month shall be imposed to users who have
sprinkler systems.
A charge of $18,817.88 per year shall be imposed to the Corporation of the
Town of Hearst for the fire hydrants.
In the case of a second water line to a single dwelling residential property that
is used solely for seasonal purposes, the service charge shall apply for only
those months where water consumption is registered on the water meter.