By-law 2026-014 — 2026 Tax Rates, Tax Ratios and Budget — full text, Strong, Ontario

This is the exact embedded text of the captured official document. Snapshot 3cd375a15f1a · verified 2026-10-26 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

1 THE CORPORATION OF THE TOWNSHIP OF STRONG BY-LAW# 2026-014 BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF TAX RATES, TAX RATIOS AND BUDGET FOR 2026. WHEREAS Section 290(1) of the Municipal Act, S.O. 2001, c.25, requires a local municipality to prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality; and, AND WHEREAS Section 307(2) of the Municipal Act, S.O. 2001, c.25, as amended, requires the tax rates and the rates to raise the fees or charges shall be in the same proportion to each other as the tax ratios established under Section 308 for the property classes are to each other; and, AND WHEREAS Council has to pass a by-law to establish tax ratios for 2026 (included in this by-law; and, AND WHEREAS under Section 312 (2) of the Municipal Act, S.O. 2001, c.25, as amended, provides that for the purposes of raising the general local municipal levy, the council of a local municipality shall after the adoption of estimates for the year, pass a by-law levying a separate tax rate, as specified in the by-law, on the assessment in each property class in the local municipality rateable for the local municipality purposes; and, AND WHEREAS Section 345(1) of the Municipal Act S.O. 2001, c.25, as amended, a municipality may pass by-laws to impose late payment charges for the non- payment of taxes or any instalment by the due date; and, AND WHEREAS Section 355 (1) of the Municipal Act S.O. 2001, c.25, as amended, a municipality may pass a by-law that in any year the total amount of taxes to be imposed on a property would be less than the tax amount specified by the municipality in the by- law, the amount of actual taxes payable shall be zero or an amount not exceeding the specified amount; and AND WHEREAS certain education rates are provided in various regulations, and commercial and industrial education amounts have been requisitioned by the province. NOW THEREFORE the Council of the TOWNSHIP OF STRONG enact the following: 1. THAT the 2026 tax ratios to remain the same as 2025, as follows; RTC/RTZ Property Class Tax Ratio RT Residential 1.000000 CT Commercial Occupied 1.160787 FT Farm 0.250000 IT Industrial Occupied 1.270404 MT Multi-residential 1.109115 VT Aggregate Extraction 1.033736 PT Pipeline 0.865249 TT Managed Forest 0.250000 HF Landfill Sites 1.567820 2. THAT the 2026 levy for municipal purposes is $3,475,191, education is $635,659. 2 3. THAT the tax rates for 2026 for municipal and education purposes be hereby set as follows (derived from OPTA website); 4. THAT all charges shall be added to the tax roll and shall become due and payable in two instalments with due dates of August 21st and October 23rd 2026. 5. THAT Non-payment of the amount, as noted, on the dates stated in accordance with the by- law constitutes default and that all taxes of the levy which are in default after the noted due dates shall be added a penalty of 1.25% per month or fraction thereof which the arrears continue; 6. THAT all taxes are due and payable to the TOWNSHIP OF STRONG Office at 28 Municipal Lane, P.O. Box 1120, Sundridge ON P0A 1Z0. 7. THAT the 2026 Municipal Budget with estimated revenues of $6,575,185 and estimated expenses of $6,575,185 and attached as Schedule 'A' to this by-law upon passing be hereby approved. READ A FIRST TIME, SECOND AND FINAL TIME, SIGNED AND SEALED THIS 10TH DAY OF MARCH, 2026. Original Copy Signed Mayor Tim Bryson Original Copy Signed Clerk Administrator Caitlin Haggart PROPERTY CLASS MUNICIPAL EDUCATION TOTAL Residential 0.01123033 0.00153000 0.01276033 Multi Residential 0.01245573 0.00153000 0.01398573 Commercial Occupied 0.01303602 0.00687504 0.01991106 Commercial Vacant/Excess Land 0.00912522 0.00687504 0.01600026 Industrial Occupied 0.01426706 0.00980000 0.02406706 Industrial Vacant/Excess Land 0.00927359 0.00980000 0.01907359 Pipelines 0.00971703 0.00555103 0.01526806 Aggregate Extraction 0.01160920 0.00511000 0.01671920 Farmland 0.00280758 0.00038250 0.00319008 Managed Forest 0.00280758 0.00038250 0.00319008 ACRE GEN SCHL Railways 122.01 110.00 24.78 Account number Department Account description 2025 ADOPTED BUDGET UNAUDITED 2025 ACTUALS 2026 ADOPTED BUDGET 3-10- 2026 $$ Difference between 2025 Adopted Budget and 2026 Adopted Budget % Difference between 2025 Adopted Budget and 2026 Adopted Budget OPERATING REVENUES Taxation Revenues 41-11000 TAXATION Taxation - General Levy 3,271,911 - -3,285,332 -3,475,190 -203,279 6.21% 41-11001 TAXATION Minimum Tax Amount 0 -6 0 0 41-11010 TAXATION Taxation - New - Supplemental -30000 -26,000 -26,000 4,000 -13% 41-11100 TAXATION Payment in Lieu Municipal Portion -25000 -14,785 0 25,000 -100% 41-12000 TAXATION Taxes-English Public -528,877 -534,342 -529,003 -126 0% 41-12100 TAXATION Taxes-French Public -17,455 -17,422 -16,193 1,262 -7% 41-12200 TAXATION Taxes-English Separate -52,503 -52,417 -52,703 -200 0% 41-12300 TAXATION Taxes-French Separate -39,823 -39,748 -37,760 2,063 -5% 41-12300 TAXATION Taxes-No Support 0 6,813 0 0 Total Taxation Revenues -3,965,569 -3,963,239 -4,136,849 -171,280 4% Non-Taxation Revenues 42-31000 ADMINISTRATION General Government - Misc Revenue 0 -280 0 0 42-31100 ADMINISTRATION Gov Gov JBC SSJ ADMIN -17,800 -19,000 -19,000 -1,200 7% 42-31200 ADMINISTRATION Gen Gov JBC RENT -7,360 -7,700 -7,360 0 0% 42-31300 ADMINISTRATION Gen Gov Min Var/Severance Administration 0 -750 0 0 42-31400 PUBLIC WORKS Aggregate Royalty -4,000 -5,300 -4,000 0 0% 42-31500 ADMINISTRATION Road Shore Allowance Sales -20,000 -4,902 -20,000 0 0% 42-33100 PUBLIC WORKS Roads Dept MTO Snowplowing -26,651 -26,650 -27,181 -530 2% 42-33110 PUBLIC WORKS Roads Dept Sales and Donations -1,000 0 -1,000 0 0% 42-33120 PUBLIC WORKS Roads Dept Culverts (admin fee) -1,000 -400 -1,000 0 0% NEW GL PUBLIC WORKS FONOM - Pothole Prevention and Repair Program 0 0 -38,000 -38,000 42-34400 LANDFILL Revenue Recycling Sale of Materials -59,352 -68,841 -48,000 11,352 -19% 42-34500 LANDFILL Revenue LandFill #1 Tipping Fees -40,000 -36,847 -40,000 0 0% 42-34600 LANDFILL Revenue Landfill Cards -2,000 -1,874 -2,000 0 0% 42-35000 FIRE Revenue Fire Department -200 -217 -200 0 0% 42-38100 PLANNING Planning Zoning Preconsultation -1,500 -2,600 -1,500 0 0% 42-42000 FIRE Fire Permits / Web Form Revenue -150 -200 -150 0 0% 42-52200 PROTECTION OPP Detachment Revenue -2,000 0 -2,000 0 0% 42-53152 PROTECTION Court Security & Prisoner Transport -1,500 0 -1,500 0 0% 42-54100 LANDFILL Revenue - Stewardship WDO Funding 0 -16,668 0 0 42-54110 LANDFILL Revenue Ont Electronic Stewardship -1,500 -421 -1,000 500 -33% 42-64500 LANDFILL Garbage Disposal Fees - Municipal -145,000 -109,967 -117,665 27,335 -19% NEW GL ADMINISTRATION AMPS 0 0 -1,000 -1,000 NEW GL LANDFILL Recycling administration - VOS & Joly 0 0 0 0 42-64505 LANDFILL Bluebox bin rental to VOS & Joly -14,000 -3,205 -5,908 8,092 -58% 42-75001 RECREATION RC - Event Revenue -200 -988 -200 0 0% 42-75002 RECREATION RC - Grant Revenue -2,000 -2,420 -2,000 0 0% 42-75003 RECREATION RC - Other Sponsorship/Donation Revenue -450 -327 -450 0 0% 42-75100 RECREATION RC - Strong Contribution to RC -15,835 -8,450 -15,835 0 0% 42-75101 RECREATION RC - Sundridge Contribution to RC -12,668 -13,094 -12,668 0 0% 42-75102 RECREATION RC - Joly Contribution to RC -3,167 -3,274 -3,167 0 0% 43-20000 ADMINISTRATION Gain (Loss) on sale of vacant parcels of land 0 -68,161 0 0 43-24000 ADMINISTRATION Various Other Revenues -3,000 -3,773 -3,000 0 0% 43-33000 GRANT NOHFC - AC Hub Coordinator position -27,223 0 -27,223 0 0% 43-51000 GRANT Ontario Municipal Partnership Fund -600,000 -600,000 -700,000 -100,000 17% 43-72000 ADMINISTRATION Commissioning Revenue -250 -280 -250 0 0% 43-72100 ADMINISTRATION Dog Licenses -1,000 -530 -500 500 -50% 43-72300 ADMINISTRATION Tax Certificates -3,000 -1,985 -2,000 1,000 -33% 43-72400 ADMINISTRATION Trailer Licenses -20,000 -26,800 -30,000 -10,000 50% 43-72500 ADMINISTRATION 911 & Posts Receipts -250 -240 -250 0 0% 43-72800 ADMINISTRATION Sale of books & hats -100 -20 -100 0 0% 2026 ADOPTED BUDGET TOWNSHIP OF STRONG Schedule A By-law 2026-014 43-74000 BY-LAW Provincial Offences & Fines -1,200 -550 -1,200 0 0% 43-74001 BY-LAW Parking Tickets -50 0 -50 0 0% 43-75000 ADMINISTRATION Penalties & Interest on Taxes -30,000 -41,288 -35,000 -5,000 17% 43-75500 ADMINISTRATION Payment Administration Fees Charged -250 -130 -250 0 0% 43-76000 ADMINISTRATION Investment Income -30,000 -26,257 -20,000 10,000 -33% 43-76500 ADMINISTRATION RBC Visa Annual Rebate -250 0 -250 0 0% 43-79200 RESERVE TRANSFER Transfer from Working Fund (to balance the budget) -71,574 0 -52,025 19,549 -27% 44-11002 CEMETERY SC Interest Income -4,000 0 -4,000 0 0% 44-11003 CEMETERY SC User Fee / Plot Sale Revenue -1,000 -4,293 -1,000 0 0% 44-11012 CEMETERY PC Interest Income -100 0 -100 0 0% 44-11013 CEMETERY PC User Fee / Plot Sale Revenue -500 0 -500 0 0% 44-11021 CEMETERY BC - Other Municipal Contributions 0 1,040 0 0 44-11022 CEMETERY BC - Interest Income -75 0 -75 0 0% 44-11023 CEMETERY BC User Fee / Plot Sale Revenue 0 -466 0 0 Total Non-Taxation Revenues -1,173,155 -1,108,108 -1,250,557 -77,402 7% TOTAL OPERATING REVENUES -5,138,724 -5,071,347 -5,387,406 -248,682 5% OPERATING EXPENDITURES Council Expenses 51-10500 COUNCIL Election / Special Events 0 0 15,000 15,000 NEW GL COUNCIL Transfer from Election Reserve 0 0 -15,000 -15,000 51-10900 COUNCIL Transfer to Election Reserve 8,000 0 0 -8,000 -100% 51-11100 COUNCIL Council Remuneration 76,355 76,784 78,814 2,459 3.22% NEW GL COUNCIL Employee Appreciation 0 0 1,400 1,400 NEW GL COUNCIL Clothing allowance 0 0 1,000 1,000 51-11150 COUNCIL Council Insurance 1,750 1,754 1,755 5 0% 51-11200 COUNCIL Council Expenses & Conferences 5,500 6,033 5,500 0 0% 51-11205 COUNCIL Council Mobile Technology 1,550 1,104 1,550 0 0% 51-11210 COUNCIL Council - Contracted Services 10,000 4,877 7,500 -2,500 -25% 51-11220 COUNCIL Council - Mileage Expense 500 0 500 0 0% 51-11230 COUNCIL Municipality Advertising 650 1,307 750 100 15% Total Council Operating Expenses 104,305 91,859 98,769 -5,536 -5% Administration Expenses 51-12100 ADMINISTRATION Office Salaries & Benefits 521,512 480,607 544,576 23,064 4.42% 51-12105 ADMINISTRATION Admin dept WSIB expense 12,767 11,876 13,331 564 4% 51-12400 ADMINISTRATION Office Materials & Supplies 8,000 4,532 7,000 -1,000 -13% 51-12409 ADMINISTRATION Contracted Srvs - Funding Applications 5,000 300 4,000 -1,000 -20% 51-12410 ADMINISTRATION Contracted Srvs - Website & Email 15,000 19,449 21,000 6,000 40% 51-12411 ADMINISTRATION Contracted Srvs - Audit & Accounting 37,054 20,746 34,025 -3,029 -8% 51-12412 ADMINISTRATION Contracted Srvs - Legal / Union 40,000 12,627 40,000 0 0% NEW GL ADMINISTRATION Clothing Allowance 0 0 1,000 1,000 51-12413 ADMINISTRATION Legal Insurance Claims 30,000 11,938 30,000 0 0% 51-12414 ADMINISTRATION Restructuring Committee expenses 20,750 4,149 16,601 -4,149 -20% 51-12415 ADMINISTRATION Snow Removal - Office Roof 500 0 500 0 0% 51-12416 ADMINISTRATION Building Repairs 2,000 3,818 4,000 2,000 100% 51-12420 ADMINISTRATION Contracted Srvs - Insurance 28,434 28,429 28,646 212 1% 51-12425 ADMINISTRATION Contracted Office Cleaning 8,436 8,049 8,855 419 5% 51-12430 ADMINISTRATION Gen Gov Training & Development 4,000 4,071 4,000 0 0% 51-12431 ADMINISTRATION Admin Mileage 500 644 515 15 3% 51-12440 ADMINISTRATION Office Hydro Expense 6,000 4,491 6,000 0 0% 51-12450 ADMINISTRATION Office Phone Fax Internet Security 9,500 7,060 9,500 0 0% 51-12455 ADMINISTRATION Office Mobile Technology 1,000 417 1,000 0 0% 51-12460 ADMINISTRATION Office Heating 5,000 2,354 5,000 0 0% 51-12470 ADMINISTRATION Office Postage 5,000 5,724 6,000 1,000 20% 51-12480 ADMINISTRATION Office Computer Expenses 5,000 12,450 13,000 8,000 160% 51-12620 ADMINISTRATION Financial Exp Bank Chg 3,905 3,975 4,000 95 2% 51-12700 ADMINISTRATION CGIS & Blue Sky Digital Project 12,467 9,104 12,412 -55 0% 51-12750 ADMINISTRATION Software & Technology 5,000 1,514 1,600 -3,400 -68% 51-12760 ADMINISTRATION Asset Management Development Costs 2,000 0 5,000 3,000 150% 51-12800 ADMINISTRATION Donations 1,500 1,266 1,500 0 0% 51-12850 ADMINISTRATION Committee Member Remuneration 2,000 640 2,000 0 0% NEW GL ADMINISTRATION AMPS 0 0 1,000 1,000 51-12900 ADMINISTRATION Assessment Agency 45,040 45,037 46,275 1,235 3% Total Administration Operating Expenses 837,365 705,267 872,336 34,970 4% Protection Expenses 52-21400 PROTECTION Fire Enforcement Shared Service Contribution 223,790 219,740 226,028 2,238 1% 51-21420 PROTECTION Fire pumper truck 212,500 367,668 137,500 -75,000 -35% 52-21425 PROTECTION Transfer to/(from) Fire Truck Reserve 0 0 0 0 NEW GL PROTECTION Fire Hall air filtration equipment 0 0 15,000 15,000 52-21450 PROTECTION Materials & Supplies Emergency Meas 250 35 250 0 0% 52-21455 PROTECTION Code Red Emergency Measures 2,000 1,405 2,000 0 0% 52-21460 PROTECTION Contracted Services Emergency Meas 10,000 240 10,000 0 0% 52-21500 PROTECTION Ontario Provincial Policing Costs 307,020 304,412 340,792 33,772 11% 52-21550 PROTECTION OPP Detachment Board 0 416 1,283 1,283 52-24400 PROTECTION Animal Control 1,000 310 1,000 0 0% 52-24700 PROTECTION By Law Enforcement Shared Service Contribution 32,831 16,293 33,816 985 3% Total Protection Operating Expenses 789,391 910,519 767,669 -21,722 -3% Transportation Expenses Various PUBLIC WORKS TOTAL PW SALARIES & BENEFITS 429,274 434,400 547,770 118,496 27.60% NEW GL PUBLIC WORKS PW dept WSIB expense 10,553 10,559 13,379 2,826 27% NEW GL PUBLIC WORKS Overtime - maintain current level of service 0 0 20,000 20,000 53-31200 PUBLIC WORKS Winter Control Materials - SAND 62,684 62,810 65,818 3,134 5% 53-31201 PUBLIC WORKS Winter Control Materials - SALT 25,000 16,168 25,000 0 0% 53-31202 PUBLIC WORKS PW Clothing 4,000 3,844 6,000 2,000 50% 53-31203 PUBLIC WORKS PW Boot Allowance 1,375 743 1,500 125 9% 53-31204 PUBLIC WORKS PW Garage Materials 9,000 4,661 9,000 0 0% 53-31205 PUBLIC WORKS PW Office Supplies 1,000 1,007 1,000 0 0% 53-31206 PUBLIC WORKS PW Computer software & maintenance 1,500 0 1,500 0 0% 53-31207 PUBLIC WORKS PW Mileage 2,000 984 500 -1,500 -75% NEW GL PUBLIC WORKS PW car allowance - superintendent 0 0 1,200 1,200 53-31209 PUBLIC WORKS PW Building Repairs & Maintenance 5,000 1,462 5,000 0 0% 53-31210 PUBLIC WORKS PW Bank Charges 100 95 100 0 0% 53-31214 PUBLIC WORKS 2025 Road Washouts 0 366,746 0 0 53-31215 PUBLIC WORKS Adams Rd Washout - 06-23-2024 0 308,362 0 0 53-31216 PUBLIC WORKS Albert St S Rd Washout - 06-23-2024 0 30,876 0 0 53-31218 PUBLIC WORKS Clear Springs Lane Washout - 06-23-2024 0 65,427 0 0 53-31219 PUBLIC WORKS Union St Washout - 06-23-2024 0 9,186 0 0 53-31220 PUBLIC WORKS Other Roads Washout - 06-23-2024 0 0 0 0 53-31221 PUBLIC WORKS Emergency Related Expenses 0 3,956 5,000 5,000 53-31225 PUBLIC WORKS Water tank repairs 1000 87 500 -500 -50% 53-31241 PUBLIC WORKS PW Repairs & Maintenance - Vehicle TRUCK #21 (CHEVY) Pickup 5,000 11,120 10,000 5,000 100% 53-31242 PUBLIC WORKS PW Repairs & Maintenance - Vehicle TRUCK #22 (FREIGHTLINER) 13,000 13,568 25,000 12,000 92% 53-31243 PUBLIC WORKS PW Repairs & Maintenance - Vehicle TRUCK #23 (FREIGHTLINER) 13,000 9,723 15,000 2,000 15% 53-31244 PUBLIC WORKS PW Repairs & Maintenance - Vehicle TRUCK #24 (FREIGHTLINER) 13,000 14,209 15,000 2,000 15% 53-31245 PUBLIC WORKS PW Repairs & Maintenance - Equipment #25 CASE LOADER 6,000 8,498 8,000 2,000 33% 53-31246 PUBLIC WORKS PW Repairs & Maintenance - Equipment # 26 BACKHOE 6,000 8,669 10,000 4,000 67% 53-31247 PUBLIC WORKS PW Repairs & Maintenance - Equipment #27 TRACTOR (2014) 5,000 9,093 10,000 5,000 100% 53-31248 PUBLIC WORKS PW Repairs & Maintenance - Equipment # 28 EXCAVATOR (2013) 4,000 2,309 8,000 4,000 100% 53-31249 PUBLIC WORKS PW Repairs & Maintenance - Equipment # 29 GRADER (John Deere) (2024) 15,000 12,086 25,000 10,000 67% 53-31251 PUBLIC WORKS PW Repairs & Maintenance - Vehicle TRUCK #31 (FORD F- 550) (2024) plough & dump truck 5,000 3,073 8,000 3,000 60% 53-31252 PUBLIC WORKS PW Repairs & Maintenance -all Other Heavy Equipment 7,000 1,884 0 -7,000 -100% 53-31400 PUBLIC WORKS Materials & Supplies - Roads 300 87 0 -300 -100% 53-31413 PUBLIC WORKS Garage/office cleaning 1,648 1,659 1,993 345 21% 53-31423 PUBLIC WORKS Bridges & Culverts Materials 7,000 7,257 10,000 3,000 43% 53-31424 PUBLIC WORKS Roadside Maintenance Materials 8,000 7,795 8,000 0 0% 53-31425 PUBLIC WORKS Hardtop Materials 13,000 13,843 13,000 0 0% 53-31426 PUBLIC WORKS Gravel Stockpile 18,000 24,909 18,000 0 0% 53-31428 PUBLIC WORKS Signs - Safety Devices Materials 25,000 23,282 25,000 0 0% 53-31430 PUBLIC WORKS Training & Development Roads Material 4,000 4,332 6,000 2,000 50% 53-31433 PUBLIC WORKS Loosetop Calcium 119,000 112,425 119,000 0 0% 53-31434 PUBLIC WORKS Loosetop Aggregate Resource Fee Annual 2,500 1,522 2,500 0 0% 53-31435 PUBLIC WORKS Roads Insurance 62,809 62,809 66,341 3,532 6% 53-31437 PUBLIC WORKS Vehicle Licenses 7,000 6,586 7,000 0 0% 53-31438 PUBLIC WORKS Overhead Utilities 9,000 10,211 9,000 0 0% 53-31439 PUBLIC WORKS Overhead Phone / Internet 2,000 1,742 2,000 0 0% 53-31440 PUBLIC WORKS Personal Protective Equipment 1,500 182 2,000 500 33% 53-31443 PUBLIC WORKS PW 2-Way Radio (update Technology) 7,500 7,392 7,501 1 0% 53-31445 PUBLIC WORKS Contracted Services - Engineering 5,000 0 5,000 0 0% 53-31510 PUBLIC WORKS PW Machinery Oil 100 29 100 0 0% 53-31511 PUBLIC WORKS PW Diesel 36,000 41,021 36,000 0 0% 53-31512 PUBLIC WORKS PW Coloured Diesel 29,000 20,383 29,000 0 0% 53-31513 PUBLIC WORKS PW Vehicle Gas 13,000 9,898 13,000 0 0% 53-31514 PUBLIC WORKS PW Small Equipment Gas 500 68 500 0 0% 53-31701 PUBLIC WORKS Lunchroom Renovations 0 220 0 0 53-31727 PUBLIC WORKS Brushing - various roads 25,000 23,324 25,000 0 0% 53-34400 PUBLIC WORKS Street Lighting 2,000 1,377 2,000 0 0% Total Transportation Operating Expenses 1,043,343 1,797,957 1,245,202 201,859 19% Environmental Service Expenses Various LANDFILL TOTAL LANDFILL SALARIES & BENEFITS 253,988 282,086 263,368 9,380 3.69% 54-45112 LANDFILL Landfill dept WSIB expense 6,250 7,006 6,462 212 3% 54-45301 LANDFILL Landfill #1 - Grinding fees 25,000 14,769 15,000 -10,000 -40% 54-45302 LANDFILL Landfill #1 - Engineering & Testing fees 15,000 10,750 15,000 0 0% 54-45303 LANDFILL Landfill #1 - Other Contracted Service fees 5,000 15,670 5,000 0 0% 54-45320 LANDFILL Landfill #1 - Shop & Safety 2,500 1,693 4,000 1,500 60% 54-45321 LANDFILL Landfill #1 - Building Repairs & Maintenance 2,000 65 4,000 2,000 100% 54-45322 LANDFILL Landfill #1 - Office Supplies 2,500 1,062 2,500 0 0% 54-45323 LANDFILL Landfill #1 - Clothing 2,000 1,553 2,100 100 5% 54-45324 LANDFILL Landfill Insurance 9,430 9,430 10,550 1,120 12% 54-45325 LANDFILL Landfill #1 - Utilities 4,000 4,842 5,569 1,569 39% 54-45326 LANDFILL Landfill #1 - Phone & Internet 2,000 1,710 2,000 0 0% 54-45327 LANDFILL Landfill #1 - Boot Allowance 825 347 866 41 5% 54-45329 LANDFILL Landfill #1 - Signs 4,500 0 4,500 0 0% 54-45340 LANDFILL Landfill Equipment Repairs - #1 CAT 518 COMPACTOR 5,000 0 5,000 0 0% 54-45341 LANDFILL Landfill Equipment Repairs - #2 CASE 621D WHEEL LOADER 5,000 4,856 5,000 0 0% 54-45342 LANDFILL Landfill Equipment Repairs - #3 CASE 70XT Skid Steer 3,000 0 1,500 -1,500 -50% 54-45343 LANDFILL Landfill Equipment Repairs -#4 BALERS 0 0 0 0 54-45344 LANDFILL Landfill Equipment Repairs - Other Equipment 1,500 72 3,500 2,000 133% 54-45345 LANDFILL Landfill Equipment Repairs - Materials 1,500 894 1,500 0 0% 54-45352 LANDFILL Landfill #1 - Gate Maintenance 0 7,867 800 800 54-45355 LANDFILL Landfill #1 - Aggregate License Expenses 10,000 0 10,000 0 0% 54-45401 LANDFILL LF Staff Training 500 626 2,500 2,000 400% 54-45411 LANDFILL Landfill #2 Contract Services 5,000 6,610 6,808 1,808 36% 54-45430 LANDFILL Landfill #2 - Materials & Supplies 800 478 800 0 0% 54-45431 LANDFILL Landfill #2 - Equipment 3,000 1,149 1,500 -1,500 -50% NEW GL LANDFILL Landfill #2 - Bid Rentals 0 0 2,430 2,430 54-45510 LANDFILL LF Machinery Oil 500 267 500 0 0% 54-45512 LANDFILL LF Coloured Diesel 6,500 4,166 6,500 0 0% 54-45513 LANDFILL LF Vehicle Gas 50 0 50 0 0% 54-45514 LANDFILL LF Small Equipment Gas 50 0 50 0 0% 54-45600 LANDFILL Recycling ARI 7,350 6,104 7,350 0 0% 54-45601 LANDFILL Strong Hazmat Items 500 0 500 0 0% 54-45605 LANDFILL Recycling Materials Ldfl #1 20,000 -5,410 0 -20,000 -100% Total Environmental Service Operating Expenses 405,243 378,663 397,203 -8,040 -2% Health Service Expenses 55-51200 HEALTH Almaquin Highlands Health Centre 5,000 1,000 15,000 10,000 200% 55-51300 HEALTH MAHC local share 15,000 0 15,000 0 0% 55-51800 HEALTH Health Unit 47,553 48,477 50,369 2,816 6% 55-51900 HEALTH Land Ambulance Dist of Parry Sound 107,773 107,773 114,779 7,005 7% 55-53000 HEALTH Medical Centre 90,000 84,449 94,500 4,500 5% 55-55701 CEMETERY SC Maintenance Supplies 1,000 897 1,000 0 0% 55-55702 CEMETERY SC Contracted Services 10,325 9,246 11,000 675 7% 55-55703 CEMETERY SC - Vault & Building Expenses 500 0 500 0 0% 55-55704 CEMETERY SC - Licenses 750 750 750 0 0% 55-55705 CEMETERY SC Training / OACFP Membership 400 0 400 0 0% 55-55706 CEMETERY SC Grave Maintenance & Safety 250 0 250 0 0% 55-55707 CEMETERY SC Office Supplies/Bank Chgs/Training 100 0 100 0 0% 55-55708 CEMETERY Postage SC/PC/BC 25 0 25 0 0% 55-55710 CEMETERY SC Wages (in-house) 11,329 0 11,870 541 5% 55-55711 CEMETERY Cemetery Equipment 4,000 4,128 2,500 -1,500 -38% 55-55804 CEMETERY PC Licences 100 90 100 0 0% 55-55805 CEMETERY PC Grave Maintenance & Safety 150 0 150 0 0% 55-55901 CEMETERY BC Maintenance Supplies 100 17 100 0 0% 55-55904 CEMETERY BC Licences 50 0 50 0 0% 55-55905 CEMETERY BC Grave Maintenance & Safety 50 0 50 0 0% Total Health Service Operating Expenses 294,455 256,828 318,493 24,038 8% Social & Family Service Expenses 56-61800 SOCIAL DSSAB 144,200 140,875 148,985 4,785 3% 56-62800 SOCIAL Eastholme Home for the Aged 115,360 112,187 121,128 5,768 5% 56-62900 SOCIAL Seniors Group Grant (Happy Gang) 1,550 1,513 1,480 -70 -5% Total Social & Family Service Operating Expenses 261,110 254,576 271,593 10,483 4% Parks & Recreation Expenses 57-72400 ARENA Recreation Facility Arena Operations 257,600 257,443 269,192 11,592 4.5% 57-72405 AC HUB AC Hub Coordinator salary (NOHFC funded) 27,223 0 27,223 0 0.0% 57-72406 AC HUB HUB - Security Expense 500 0 500 0 0.0% 57-72407 AC HUB HUB - Maintenance/cleaning 600 315 600 0 0.0% 57-72408 AC HUB HUB - Repairs 500 0 500 0 0.0% NEW GL AC HUB HUB - official opening 0 0 2,000 2,000 57-72409 AC HUB HUB - Advertising 1,000 0 1,000 0 0.0% 57-72415 AC HUB HUB - Contracted Services 4,000 1,168 4,000 0 0.0% 57-72416 AC HUB HUB -PW Staff Assistance 2,500 0 0 -2,500 -100.0% 57-72417 AC HUB HUB - Hydro 1,000 722 2,000 1,000 100.0% 57-74000 RECREATION Strong Contribution to Rec Committee 15,835 3,959 15,835 0 0.0% 57-75000 RECREATION RC - Event Supplies 16,000 12,667 16,000 0 0.0% 57-75001 RECREATION RC - Promotions & Advertising Expense 50 0 50 0 0.0% 57-75002 RECREATION RC - Postage & Courier Expense 50 15 50 0 0.0% 57-75003 RECREATION RC - Office Supplies/Photocopying/Web 670 226 670 0 0.0% 57-75004 RECREATION RC - Small Equipment Expense 800 92 800 0 0.0% 57-75010 RECREATION RC - Meeting Secretary Fee 1,000 1,000 1,000 0 0.0% 57-75011 RECREATION RC - Municipality Administration Fee 4,800 4,800 4,800 0 0.0% 57-75012 RECREATION RC - Volunteer Honorariums Expense 4,550 2,912 4,550 0 0.0% 57-75013 RECREATION RC - Event Prizes 450 360 450 0 0.0% 57-75014 RECREATION RC -Event Donations (Pipe band, Shriners, etc.) 750 625 750 0 0.0% 57-75015 RECREATION RC - Event Facilitators/Performers 4,650 3,580 4,650 0 0.0% 57-75017 RECREATION RC - Christmas Parade Expenses 500 0 500 0 0.0% 57-75021 RECREATION RC - Miscellaneous Costs 50 0 50 0 0.0% 57-79800 LIBRARY Library 47,308 48,507 49,825 2,517 5.3% 57-79815 LAKE Donation - Lake Bernard Property Owners' Association 2,000 382 1,000 -1,000 -50.0% 57-79820 PARK High Rock Expenses 5,500 3,709 5,500 0 0.0% 57-79821 PARK Parks Portal Potty Rentals 17,000 22,249 23,000 6,000 35.3% 57-79822 PARK Parks Materials 1,000 801 2,000 1,000 100.0% 57-79823 PARK Pool Lake Wages 2,100 0 2,300 200 57-79824 PARK Pool Lake Matereials 500 537 500 0 0.0% 57-79825 PARK Parks Wages 16,829 0 17,870 1,041 6.2% 57-79826 PARK High Rock Lookout - WAGES 3,500 0 3,800 300 8.6% 57-79829 PARK Pool Lake Ramp 0 2,580 0 0 Total Parks & Recreation Operating Expenses 440,815 368,650 462,965 22,150 5% Planning & Development Expenses 58-81500 PLANNING Planning Expenses 1,000 1,354 1,000 0 0% 58-81520 PLANNING 911 Expenses 1,000 879 1,000 0 0% 58-82400 ECONOMIC DEVELOPMENT Economic Development (ACED) 29,419 29,495 25,388 -4,031 -14% Total Planning & Development Operating Expenses 31,419 31,727 27,388 -4,031 -13% School Board Taxation 22-13000 TAXATION Taxes-English Public 528,877 528,877 529,003 126 0% 22-14000 TAXATION Taxes-French Public 17,455 17,454 16,193 -1,262 -7% 22-15000 TAXATION Taxes-English Separate 52,503 52,502 52,703 200 0% 22-16000 TAXATION Taxes-French Separate 39,823 39,822 37,760 -2,063 -5% Total School Board Taxation Expenses 638,658 638,656 635,659 -2,999 0% Debt Repayment 53-31736 PUBLIC WORKS Ford Credit Financing - PW One Tonne Truck 34,672 34,672 34,672 0 0% 53-31762 PUBLIC WORKS Infrastructure ON (2021 & 2023 Loans) INTEREST 20,328 20,328 17,510 -2,818 -14% NEW GL LANDFILL Vehicle scales at LDF #1 (principal & interest) 0 0 23,000 23,000 60-10070 PUBLIC WORKS Infrastructure ON Loan 2021 - PRINCIPAL 81,289 81,289 54,741 -26,548 -33% 60-10085 PUBLIC WORKS RBC loan 116,685 116,685 116,685 0 0% 60-10090 PUBLIC WORKS Infrastructure ON Loan 2023 - PRINCIPAL 39,646 39,647 41,517 1,872 5% Total Debt Repayment 292,619 292,620 288,125 -4,494 -2% TOTAL OPERATING EXPENDITURES 5,138,724 5,727,322 5,385,402 246,678 NET OPERATING REVENUE - AVAILABLE FOR CAPITAL 0 655,976 -2,003 -2,003 CAPITAL REVENUES 42-40100 PUBLIC WORKS NORDS Funding -85,958 -85,958 0 85,958 -100% 42-41100 PUBLIC WORKS Provincial OCIF Funding -100,000 -100,000 -125,000 -25,000 25% 43-52000 PUBLIC WORKS Federal Canada Community Building Fund (gas tax) -100,000 -102,573 -100,000 0 0% 43-53015 PARKS & RECREATION NOHFC Community Hub Funding -100,000 0 -100,000 0 0% NEW GL LANDFILL Loan proceeds - vehicle scales at Landfill #1 0 0 -100,000 -100,000 43-53020 PUBLIC WORKS OMPF - Capital portion -30,400 -30,400 -36,600 -6,200 20% 43-55205 PARKS & RECREATION ICIP-Covid 19 Resilence Funding -5,000 0 0 5,000 -100% CAPITAL REVENUE -421,358 -318,931 -461,600 -40,242 10% 51-12587 RESERVE TRANSFER Transfer from Building Reserve -34,200 0 0 34,200 -100% 51-12856 RESERVE TRANSFER Transfer from Working Fund -29,000 0 -160,714 -131,714 454% NEW GL RESERVE TRANSFER Transfer from Infrastructure Reserve 0 0 -65,465 53-31765 RESERVE TRANSFER Transfer from Roads Reserve -258,642 -143,728 -200,000 58,642 -23% 53-31766 RESERVE TRANSFER Transfer from Building Reserve -10,000 0 0 10,000 -100% 53-31767 RESERVE TRANSFER Transfer from Working Fund -35,500 0 0 35,500 -100% 57-13003 RESERVE TRANSFER Transfer from AC Hub Reserve -218,887 0 0 218,887 -100% 57-13005 RESERVE TRANSFER Transfer from Parkland Obligatory Reserve Fund -100,000 0 -300,000 -200,000 200% 58-81401 RESERVE TRANSFER Transfer from Working Fund -75,000 0 0 75,000 -100% CAPITAL TRANSFERS FROM RESERVES -761,229 -143,728 -726,179 100,515 -5% TOTAL CAPITAL REVENUES -1,182,587 -462,659 -1,187,779 60,273 0% CAPITAL PROJECTS 51-12456 CAPITAL ADMIN Capital - computer 4,000 2,511 0 -4,000 -100% 51-12459 CAPITAL ADMIN Capital - Building 8,000 3,032 0 -8,000 -100% NEW GL CAPITAL ADMIN Asset Management Plan 0 0 15,000 15,000 51-12465 CAPITAL ADMIN Capital - Septic System 10,000 0 0 -10,000 -100% 51-12466 CAPITAL ADMIN Capital - Office Accessability improvements 10,000 0 0 -10,000 -100% 51-12467 CAPITAL ADMIN Capital - Basement ceiling tiles 1,200 1,140 0 -1,200 -100% 51-12468 CAPITAL ADMIN Strategic Plan 15,000 0 0 -15,000 -100% NEW GL CAPITAL COUNCIL Council laptops (5) 0 0 7,500 7,500 53-31725 CAPITAL PUBLIC WORKS Capital - South Lake Bernard Rd (Muskoka Rd to High Rock Dr) 125,000 0 0 -125,000 -100% 53-31726 CAPITAL PUBLIC WORKS Capital - Muskoka Rd (McLaren to St. Claire Lane) 75,000 0 110,000 35,000 47% 53-31745 CAPITAL PUBLIC WORKS Capital - Lakeshore Dr - total rehabilitation 250,000 159,685 250,000 0 0% 53-31746 CAPITAL PUBLIC WORKS Capital - Machar Strong Boundary Rd W 50,000 8,259 0 -50,000 -100% 53-31747 CAPITAL PUBLIC WORKS Roads Needs Study 7,500 0 20,000 12,500 167% 53-31748 CAPITAL PUBLIC WORKS Weather Station 2,000 0 0 -2,000 -100% 53-31749 CAPITAL PUBLIC WORKS Fuel Management System 18,000 0 0 -18,000 -100% 53-31751 CAPITAL PUBLIC WORKS Capital - Albert Street North 65,000 0 0 -65,000 -100% 53-31754 CAPITAL PUBLIC WORKS Capital - Hornibrook Rd (Parkes Lane to Machar boundary) 10,000 36,580 0 -10,000 -100% 53-31756 CAPITAL PUBLIC WORKS Capital - Sunset Dr (Highway 124 to Albert St) 0 0 15,000 15,000 53-31757 CAPITAL PUBLIC WORKS Capital - Sunnyridge Rd (Buckhaven to Golf Lane) 0 0 25,000 25,000 53-31768 CAPITAL PUBLIC WORKS Capital - Interior ceiling insulation 10,000 0 0 -10,000 -100% 53-31769 CAPITAL PUBLIC WORKS Capital - Karcher high pressure washer 8,000 6,978 0 -8,000 -100% NEW GL CAPITAL PUBLIC WORKS High St boundary (VOS share) 0 0 89,000 89,000 NEW GL CAPITAL PUBLIC WORKS Albert St S micro surfacing (VOS share) 0 0 17,000 17,000 NEW GL CAPITAL PUBLIC WORKS Bridge study report - Brookside Road bridge 0 0 30,000 30,000 NEW GL CAPITAL PUBLIC WORKS Mountainview Rd bridge - flex beam 0 0 35,465 35,465 NEW GL CAPITAL PUBLIC WORKS Slip-in tank for tandem axle 0 0 38,814 38,814 54-45349 CAPITAL LANDFILL 2025-26 Bluebox transition 10,000 0 0 -10,000 -100% NEW GL CAPITAL LANDFILL Scales for Landfill #1 0 0 100,000 100,000 57-13001 CAPITAL PARKS & REC Capital - Community Hub 318,887 200,161 300,000 -18,887 -6% 57-13008 CAPITAL PARKS & REC Capital - Community Hub asphalt floor repair 100,000 0 0 -100,000 -100% 57-79827 CAPITAL PARKS & REC Capital - South Lake Bernard Beach 5,000 0 10,000 5,000 100% 57-79828 CAPITAL PARKS & REC Capital - Pevensey Church outdoor stairs 5,000 467 0 -5,000 -100% 58-81400 CAPITAL PLANNING Capital - Official Plan & Zoning By-Law 75,000 43,847 125,000 50,000 67% TOTAL CAPITAL PROJECTS 1,182,587 462,659 1,187,779 5,192 0% NET CAPITAL EXPENDITURES 0 0 0 65,465 BALANCE 0 655,976 -2,003 63,461