Council Agenda - OMAA

For inquiries regarding this agenda, or to make arrangements for accessible accommodations for anyone attending a Council meeting, please contact Brenda M. Percy, Clerk at 519-326-5761 extension 1104, or by email at [email protected].

Tuesday, August 24, 2021

6:00 PM Electronic Meeting

Council Agenda In an ongoing effort to stop the spread of COVID-19 and to protect all individuals, Leamington Council and Committee meetings will be held electronically until further notice. If you wish to attend the electronic meeting via Zoom as a delegation to speak to a matter on the Council agenda, you must register to appear as a delegate by completing a form on the municipal website at leamington.ca/Delegation Form. If you wish to address an item(s) on the Council agenda, you may send an email to the Clerk at [email protected] by 4PM the day of the Council meeting and such submission shall be provided to Council. Individuals who submit correspondence and any other information to Council should be aware that any personal information contained within their communications may become part of the public record and may be made available through the agenda process which includes publication on the Municipality's website. To watch the meeting live, please visit: leamington.ca/live 1. Call to Order

2. Closed Meeting of Council

Recommendation

That Council move into a Closed Meeting of Council at 5:15 PM by use of electronic means pursuant to Section 239(2) of the Municipal Act, 2001, as amended, and By-law 24-20, for the following reasons:

Matters for Consideration i. Confidential Report LLS-67-21 dated August 19, 2021 regarding

Vaccination Policy and Health and Safety Standard to be considered pursuant to Section 239(2)(f) of the Municipal Act 2001, as amended being advice that is subject to solicitor and client privilege

mailto:[email protected]

file://fileserver.leamington.ca/files$/Corporate/C00-Council&By-laws/C04-CouncilMeetings/2021%20Council/21%20May%2025/Agenda/leamington.ca/DelegationForm


http://www.leamington.ca/live

Municipality of Leamington, Council Agenda, August 24, 2021

3. Disclosures of Pecuniary Interest and General Nature Thereof (Closed Meeting)

4. Adjournment of Closed Meeting

5. Resumption of Electronic Open Council Meeting (6:00 PM)

6. National Anthem

7. Disclosures of Pecuniary Interest and General Nature Thereof

8. Approval of Council Minutes 8.1 Minutes of the Closed Council Meeting held July 27, 2021 8.2 Minutes of the Council Meeting held July 27, 2021 8.3 Minutes of the Special Council Meeting held August 3, 2021 8.4 Minutes of the Closed Council Meeting held August 10, 2021

9. Court of Revision, Drainage

Members Present

Deputy Mayor Verbeke Councillors: John Hammond, Trevor Jones, Paul Tiessen and Tim Wilkinson (Non-members, please turn off your video cameras)

Opening of Court of Revision, Drainage

Suggested Recommendation:

That the Court of Revision, Drainage held August 24, 2021 be opened.

Disclosures of Pecuniary Interest and General Nature Thereof

Items for Consideration 9.1 Engineer’s Report – Dreidger Drain

• Notice of Court of Revision dated August 3, 2021 • By-law 56-21 to provide for an Installation of a New Access over the

Dreidger Drain in the Municipality of Leamington in the County of Essex


• Schedule of Assessment, 4th Concession Road Drain • Engineer’s Report as prepared by RC Spencer and Associated Inc.

dated June 1, 2021

(Engineer’s Report listed as Attachment #1 on the “Agendas, Meetings and Minutes” page of the Municipal Website)

Suggested Recommendation: That the Schedule of Assessment outlined in the Engineer’s Report dated June 1, 2021, to provide for an installation of a new access over the Dreidger Drain in the Municipality of Leamington in the County of Essex with By-law 56-21, be confirmed. Closing of Court of Revision, Drainage

Suggested Recommendation: That the Court of Revision, Drainage held August 24, 2021 be closed.

(Members of Council, please turn on your video cameras)

10. Public Meeting, Planning

10.1 Report DEV-04-21 dated August 11, 2021 regarding 30 Seacliff Drive E Plan of Condominium (1933878 Ontario Inc.) Request for Exemption from Draft Approval

• Presentation by Administration

• Presentation or written submissions by the applicant or agent

o Robert G. Milson, solicitor o Tom Storey, agent

• Presentations or written submissions by the public

• Action by Council

10.2 Report PLA-18-21 dated August 12, 2021 regarding Zoning By-law

Amendment Application ZBA No. 234 30 Seacliff Drive E 1933878 Ontario Inc. (Planning Justification Report prepared by Storey Samways Planning Ltd. listed as Attachment #2 on the “Agendas, Meetings and Minutes” page of the Municipal Website)



• Presentation or written submissions by the applicant or agent o Robert G. Milson, solicitor o Tom Storey, agent



10.3 Report PLA-17-21 dated August 13, 2021 regarding Consent Application

B-21-21 & Zoning By-law Amendment Application ZBA 236 909 Mersea Road 10 - Doug McKeen


• Presentation or written submissions by the applicant or agent o Doug McKeen, applicant



11. Appeal to Council – Pursuant to By-law 288-13

11.1 Denial of Issuance of Patio Permit – La Hacienda

25 Talbot Street East, Leamington

• Presentation of the evidence of the Appellant (Owners) • Cross examination by the Respondent (Solicitor, Jameson Pritiko) • Questions of Council • Presentation of evidence by the Respondent (Solicitor, Jameson Pritiko) • Cross examination by the Appellant (Owners) • Questions of Council • Reply evidence from the Appellant (if any) (Owners) • Cross examination on the reply evidence by the Respondent (Solicitor,

Jameson Pritiko) • Questions of Council • Final Submissions (Owners) • Final Submissions (Solicitor, Jameson Pritiko) • Decision of Council


12. Reports of Staff and Delegations 12.1 Report FIN-20-21 dated July 29, 2021 regarding 2020 Audited Financial

Statements o Lindsay Iatonna, CPA, CA, LPA, BAcc, Partner, Hicks,

MacPherson, Iatonna and Driedger LLP o Ashley Meyer, CPA, CA, LPA, BComm, Partner, Hicks,

MacPherson, Iatonna and Driedger LLP

12.2 Report ENG-29-21 dated August 5, 2021 regarding Bridge 21 Tender Results

12.3 Report LLS-64-21 dated July 26, 2021 regarding Amendment to Anti-

Nepotism Policy 12.4 Report LLS-66-21 dated July 27, 2021 regarding Salary Review 12.5 Report FIN-21-21 dated July 29, 2021 regarding 2020 Year End Variance

Analysis 12.6 Report FIN-22-21 dated July 27, 2021 regarding 2021 Budget Restatement 12.7 Report FIN-23-21 dated August 12, 2021 regarding Waiving of

Amphitheatre Fees 12.8 Report FIN-19-21 dated August 8, 2021 regarding Ontario Priorities

Housing Initiatives 12.9 Report CAO-07-21 dated August 18, 2021 regarding Vaccination Policy

and Health and Safety Standard – COVID-19 13. Other Matters for Approval

14. Report on Closed Session

The Clerk to report out on the Closed Session held August 24, 2021

15. Consideration of By-laws

15.1 By-law 62-21 to amend the Comprehensive Zoning By-law No. 890-09, as amended for the Municipality of Leamington, which pertains to the subject lands ZBA No. 234 – 30 Seacliff Drive

15.2 By-law 63-21 to amend the Comprehensive Zoning By-law No. 890-09, as amended for the Municipality of Leamington, which pertains to the subject lands ZBA No. 236 – 909 Mersea Road 10


15.3 By-law 64-21 being a by-law to confirm the proceedings of the Council of the Municipality of Leamington at its meeting held August 24, 2021

16. Notices of Motion

16.1 Notice of Motion – A by-law to permit low speed vehicles on municipal roads (Councillor Wilkinson) (Notice of Motion to be deliberated at the September 14, 2021 meeting)

17. Open Session

18. Statement of Members (non-debatable) 19. Resolution Council in Closed Session and Adjournment

That Municipality of Leamington Council adjourn to its next Meeting to be held on Tuesday, September 14, 2021 and that Council authorize itself to meet in closed session on that day to discuss any matters permitted by The Municipal Act.

The Corporation of the Municipality of Leamington

Minutes of the Closed Council Meeting

Tuesday, July 27, 2021 at 4:45 PM Electronic Participation

Members Present: Mayor Hilda MacDonald Councillors: Bill Dunn, John Hammond, Trevor Jones, Paul Tiessen and Tim Wilkinson

Members Absent: Deputy Mayor Larry Verbeke Staff Present: Clerk/Manager of Legislative Services, Brenda Percy

Chief Administrative Officer, Peter Neufeld Director of Legal and Legislative Services, Ruth Orton Director of Financial Services, Laura Rauch Director of Community and Development Services, Paul Barnable Lawyer, Matthew Todd Manager of Environmental Services, Shannon Belleau

Council Services Assistant, Alison Dillon Call to Order Mayor MacDonald called the meeting to order at 4:45 PM.

No. C-215-21

Moved by: Councillor Jones Seconded by: Councillor Dunn

That Council move into a Closed Meeting of Council at 4:45 PM by use of electronic means pursuant to Section 239(2) of the Municipal Act, 2001, as amended, and By-law 24-20, for the following reason:

Matters for Consideration

i. Confidential Report LLS-59-21 dated July 14, 2021 regarding LPCC Biosolids Management Facility Project Update to be considered pursuant to Section 239(2)(f) of the Municipal Act, 2001, as amended being advice that is subject to solicitor and client privilege and Section 239(2)(e) of the Municipal Act, 2001, as amended being litigation or potential litigation affecting the Municipality

ii. Confidential Report LLS-50-21 Dated July 19, 2021 regarding Potential

Acquisition of Waterfront Lands to be considered pursuant to Section 239(2)(c) of the Municipal Act, 2001, as amended being a proposed or pending acquisition or disposition of land by the municipality

, July 27, 2021, Closed Council Meeting Minutes

iii. Confidential Report LLS-62-21 dated July 21, 2021 regarding Potential Use of Waterfront Lands to be considered pursuant to Section 239(2)(c) of the Municipal Act, 2001, as amended being a proposed or pending acquisition or disposition of land by the municipality

Carried

Disclosures of Pecuniary Interest and General Nature Thereof Councillor Dunn declared a Pecuniary Interest for agenda Item ii being Confidential Report LLS-50-21 dated July 19, 2021 regarding Potential Acquisition of Waterfront Lands. Matters for Consideration

1. Confidential Report LLS-59-21 dated July 14, 2021 regarding LPCC Biosolids Management Facility Project Update

Mr. Todd presented the report.

No. S-48-21

Moved by: Councillor Wilkinson Seconded by: Councillor Hammond

1. Council consider this report in closed session pursuant to section 239(2)(f) of the Municipal Act, 2001, advice that is subject to solicitor and client privilege and 239(2)(e) of the Municipal Act, 2001, litigation or potential litigation affecting the Municipality.

2. Council direct Administration to bring forward the Suggested Action to Council for consideration in Open Session.

Carried

Mayor MacDonald moved Confidential Report LLS-62-21 dated July 21, 2021 regarding Potential Use of Waterfront Lands up as the next report on the agenda.


2. Confidential Report LLS-62-21 dated July 21, 2021 regarding Potential Use of Waterfront Lands

Ms. Orton presented the report.

No. S-49-21

Moved by: Councillor Dunn Seconded by: Councillor Hammond

Council consider this report in closed session pursuant to section 239(2)(c) of the Municipal Act, 2001, a proposed or pending acquisition or disposition of land by the municipality.

Carried

3. Confidential Report LLS-50-21 Dated July 19, 2021 regarding Potential Acquisition of Waterfront Lands

Councillor Dunn declared a pecuniary interest and left the meeting at 5:32 PM. Ms. Orton presented the report.

No. S-50-21

Moved by: Councillor Hammond Seconded by: Councillor Jones

1. Council consider this report in closed session pursuant to section 239(2)(c) of the Municipal Act, 2001, a proposed or pending acquisition or disposition of land by the municipality;

2. Administration be directed to take the Suggested Action contained in Confidential Report LLS-50-21.

Carried


Adjournment No. S-51-21 Moved by: Councillor Wilkinson Seconded by: Councillor Jones

That the meeting adjourn at 5:51 PM.

Carried

Hilda MacDonald, Mayor

Brenda Percy, Clerk

Minutes approved at Council Meeting held August 24, 2021, Resolution C-xx-21, Confirmation By-law XX-21


Minutes of the Council Meeting

Tuesday, July 27, 2021 at 6:00 PM Electronic Participation

Members Present: Mayor Hilda MacDonald Deputy Mayor Larry Verbeke Councillors: Bill Dunn, John Hammond, Trevor Jones, Paul Tiessen and Tim Wilkinson

Staff Present: Clerk/Manager of Legislative Services, Brenda Percy

Chief Administrative Officer, Peter Neufeld Director of Finance and Business Services, Laura Rauch Director of Community and Development Services, Paul Barnable

Manager of Environmental Services, Shannon Belleau Drainage Superintendent, Lu-Ann Marentette Manager of Information Technology, David DelCiancio Council Services Assistant, Anisa Bala Council Services Assistant, Alison Dillon Call to Order

Mayor MacDonald called the Meeting to Order at 4:45 PM. Closed Meeting of Council

No. C-215-21



Municipality of Leamington, Council Minutes, July 27, 2021 Page 2


i. Confidential Report LLS-59-21 dated July 14, 2021 regarding LPCC Biosolids Management Facility Project Update to be considered pursuant to Section 239(2)(f) of the Municipal Act, 2001, as amended being advice that is subject to solicitor and client privilege and Section 239(2)(e) of the Municipal Act, 2001, as amended being litigation or potential litigation affecting the Municipality

ii. Confidential Report LLS-50-21 Dated July 19, 2021 regarding Potential

Acquisition of Waterfront Lands to be considered pursuant to Section 239(2)(c) of the Municipal Act, 2001, as amended being a proposed or pending acquisition or disposition of land by the municipality

iii. Confidential Report LLS-62-21 dated July 21, 2021 regarding Potential Use of Waterfront Lands to be considered pursuant to Section 239(2)(c) of the Municipal Act, 2001, as amended being a proposed or pending acquisition or disposition of land by the municipality

Carried Disclosures of Pecuniary Interest and General Nature Thereof (Closed Meeting) Councillor Dunn declared a Pecuniary Interest for agenda Item ii being Confidential Report LLS-50-21 dated July 19, 2021 regarding Potential Acquisition of Waterfront Lands. Adjournment of Closed Meeting

The Closed meeting adjourned at 5:51 PM.

Resumption of Electronic Open Council Meeting (6:00 PM)

Mayor MacDonald called the meeting to order at 6:00 PM.

Disclosures of Pecuniary Interest and General Nature Thereof Councillor Dunn declared a Pecuniary Interest for agenda Item ii being Confidential Report LLS-50-21 dated July 19, 2021 regarding Potential Acquisition of Waterfront Lands. Councillor Tiessen declared a Pecuniary Interest for agenda item 10.2, Report IS-05-21 dated July 7, 2021 regarding Leamington Area Drip Irrigation Inc., Request for Easements.


Councillor Wilkinson declared a Pecuniary Interest for agenda item 10.2 Report IS-05-21 dated July 7, 2021 regarding Leamington Area Drip Irrigation Inc., Request for Easements. Approval of Council Minutes

No. C-216-21

Moved by: Deputy Mayor Verbeke Seconded by: Councillor Dunn That the following minutes be approved by Council: Minutes of the Council Meeting held June 22, 2021 Minutes of the Closed Council Meeting held July 13, 2021 Minutes of the Council Meeting held July 13, 2021

Carried Public Meeting, Drainage

9.1 Notice of a Public Meeting to Consider Engineer’s Report- Driedger Drain New Access Culvert

Ms. Marentette presented the report. Dennis McCready was present to answer questions of Council.


No. C-217-21

Moved by: Deputy Mayor Verbeke Seconded by: Councillor Tiessen 1. The report prepared by RC Spencer, dated June 1, 2021, for the Driedger Drain

Culvert located at parcel # 610-02910, and pursuant to provisions of Section 78 of the Drainage Act, be adopted; and

2. By-law 56-21 authorizing the work be presented to Council for 1st and 2nd reading and that the Clerk send by mail a copy of the By-law and Notice of Court of Revision to each of the affected parties; and

3. A Court of Revision be held on the 24th day of August, 2021, and that Dennis

McCready, Allan Botham, P.Eng., Manager of Engineering Services, and Lu-Ann Marentette, Drainage Superintendent, be appointed as Commissioners to led and superintend the drainage works; and that

4. The Essex Region Conservation Authority (ERCA) be advised of the proposed improvements. (Report DR-07-21)

Carried

Reports of Staff and Delegations 1. Delegation – Senior of the Year Award Presentation

o Joan McSweeney, Senior of the Year Award Recipient Mayor MacDonald announced that Joan McSweeney was chosen as a recipient of the Ontario Senior of the Year Award for outstanding contributions after the age of sixty five. The Seniors’ Advisory Committee was supportive of nominating Ms. McSweeney. Mayor MacDonald reviewed Ms. McSweeney’s contributions to Hospice and serving on the Police Services Board. Ms. McSweeney stated that she was truly humbled by the award and that it is a pleasure to serve the community. She thanked Council and the Seniors’ Advisory Committee. 2. Report IS-05-21 dated July 7, 2021 regarding Leamington Area Drip Irrigation Inc.,

Request for Easements o Mark Lehn (Treasurer) o Heide Mikkelsen (Consulting Engineer)

Councillor Tiessen and Councillor Wilkinson declared a pecuniary interest and turned off their video and audio. Ms. Belleau presented the report.


Mark Lehn and Heide Mikkelsen were present to answer any questions of Council. Mark Lehn stated that demand is much higher on the west branch than the east branch. The east branch is currently underutilized. The 2022 plan would better utilize the east branch for field and greenhouse requirements. The other 2 requests are for greenhouse enhancement. Mayor MacDonald stated there are 4 to 5 issues that are affecting quality of life of Leamington residents such as light abatement and water capacity. She suggested considering waiting to pass this matter until there is a resolution to one of these issues as it affects residents. Heide Mikklesen stated that one of the greenhouses being serviced has already been approved by the Municipality and is waiting for water. The greenhouse is Blue Sky Hydroponics. Councillor Hammond felt that the matter should deferred into the new year to address other issues. Mr. Mikklesen stated it is important to consider the availability of PVC piping as it is currently scarce. Councillor Dunn noted that he has concerns regarding the availability of water and would like to wait until Council receives the report. Ms. Belleau indicated that there is a study for the North West Leamington plan however, it does not affect LADII. Ms. Belleau stated that the development was not approved for water as there was not any water available. Mr. Mikklesen advised that they provided a letter stating that the water was sourced from the alternative source of LADII. Deputy Mayor Verbeke felt that Council should move ahead with the matter. Councillor Jones stated that the access to water supports the health of many industries in the community and could be a beacon of engineering excellence. It would be irresponsible not to move the matter forward. Mayor MacDonald stated that there is a moral responsibility as the residents are being held hostage over other issues however, expansion continues. There was discussion about the timelines for installing the lines and ordering PVC piping. There was discussion about the negative and positive impacts of expansion of the greenhouse industry in Leamington. Councillor Jones stated that this could be seen to create an advantage to one business entity and suggested using the original recommendation in order to advantage the whole community.


No. C-218-21

Moved by: Councillor Hammond Seconded by: Councillor Dunn 1. Council approve the granting of right of access within the Mersea Road 6 road

allowance as shown in Figure 2 of this report to Leamington Area Drip Irrigation Inc. (LADII) for the purposes of constructing water mains to facilitate additional greenhouse growth and;

2. Administration be directed to bring forward the remaining right of access requests for consideration in February, 2022. (IS-05-21).

Carried 3. Report DR-08-21 dated June 28, 2021 regarding Reid Drain- 11th Concession

Branch and Reid Drain- Townline Branch Section 65 – Parcels #910-00400, 910-01000 & 910-01300

Ms. Marentette presented the report. Councillor Hammond asked if the rerouting of the drain is harmful for the storm water. Ms. Marentette indicated that it improves the drainage system.

No. C-219-21

Moved by: Councillor Wilkinson Seconded by: Councillor Dunn The Engineer’s report for the Changes in Assessment to the Reid Drain- 11th Concession Branch and Reid Drain- Townline Branch, prepared by NJ Peralta Engineering dated May 17, 2021, for parcels 910-00400, 910,-01000 & 910-01300 be adopted by Council pursuant to the provisions of the Drainage Act, Section 65 (3 & 4).(DR-08-21)

Carried

4. Report IT-01-21 dated June 25, 2021 regarding Purchase of Planning & Development Services Online Portal

Mr. DelCiancio presented the report. Mr. Neufeld stated that this would provide a cohesive solution to Planning, Development, and Building departments. Councillor Wilkinson asked if the program would potentially slow the department down while it is implemented. Mr. Barnable stated that it would not slow things down, it would create efficiencies.


Councillor Dunn asked if it would cost $18,000 every five years. Mr. DelCiancio stated that for any software, there would be an annual support charge. The initial term is five years and if it is extended after five years there would be another annual fee. Mayor MacDonald asked if there would be cost recovery in fees. Mr. Barnable stated that fees are currently being reviewed to be increased as a measure of cost recovery.

No. C-220-21

Moved by: Councillor Dunn Seconded by: Councillor Tiessen 1. Council award the purchase of the Online Portal for Planning and Development

Services to CloudPermit, for the price of $18,000 plus HST per year;

2. The Director of Finance and Business Services be authorized to execute the agreement. (IT-01-21)

Carried

5. Report LLS-60-21 dated July 15, 2021 regarding Appointment Member and Alternate Member to the Appeal Committee

Ms. Percy presented the report.

No. C-221-21

Moved by: Councillor Jones Seconded by: Councillor Wilkinson 1. Councillor John Hammond be appointed as Member to the Appeal Committee for

the 2018-2022 Council term; and

2. Mayor Hilda MacDonald be appointed as Alternate Member to the Appeal Committee for the 2018-2022 Council term. (LLS-60-21)

Carried

6. Report LLS-61-21 dated June 23, 2021 regarding Salesperson Business Licence Ms. Percy presented the report. There was discussion on the requirement of any business operating within the Municipality obtaining a business licence. If the business is located outside of the Municipality of Leamington but operates or provides services within the Municipality of Leamington, it would be required to obtain a business licence.


No. C-222-21

Moved by: Councillor Wilkinson Seconded by: Councillor Jones Council provide Administration with direction to collect business licence application and renewal fees for Salesperson – Day Sales and Salesperson –Door to Door Sales for the remainder of 2021 (LLS-61-21).

Carried

7. Report CAO-05-21 dated July 20, 2021 regarding Mayor’s Recognition Awards

Mr. Neufeld presented the report. Councillor Wilkinson suggested adding an award category regarding enhancing the landscape and buildings of the community. Mr. Neufeld suggested it would be difficult to create the eligibility and criteria at the Council meeting and advised that it could be reconsidered at a later time.

No. C-223-21

Moved by: Councillor Hammond Seconded by: Councillor Wilkinson 1. Council rescind Policy M02 – Awards Programs;

2. Council adopt the Policy M02 – Mayor’s Recognition Awards Policy as attached to

the report;

3. Mayor’s Recognition Awards Committee be established and that Mayor MacDonald, Deputy Mayor Verbeke, and Councillor Wilkinson be appointed to the Mayor’s Recognition Awards Committee for the balance of the 2018-2022 term;

4. The Mayor’s Recognition Awards Committee Terms of Reference be approved;

5. The Mayor be delegated the authority to select the recipient of the Mayor’s Special Award and;

6. Council approve a one-time amendment of the nomination period and time of the Special Meeting of Council for 2021 and accept submissions for the 2020 term from August 1, 2021 to September 15, 2021; with an award ceremony to take place in mid-November. (CAO-05-21).

Carried


Other Matters for Approval

None.

Report on Closed Session

The Clerk reported on the Closed Session held July 27, 2021.

A closed meeting was held at 4:45 PM on July 27, 2021 to discuss the following:

i. Confidential Report LLS-59-21 dated July 14, 2021 regarding LPCC Biosolids Management Facility Project Update considered pursuant to Section 239(2)(f) of the Municipal Act, 2001, as amended being advice that is subject to solicitor and client privilege and Section 239(2)(e) of the Municipal Act, 2001, as amended being litigation or potential litigation affecting the Municipality

As a result of this matter the following motion is before Council:

No. C-224-21


1. The Leamington Pollution Control Centre Biosolids Management Facility deficiency redesign work be awarded to John L Engineering Ltd as a sole source in the amount of $67,410 plus applicable taxes.

2. That the Director of Infrastructure Service be authorized to execute the required contract to evidence the same.

Carried

ii. Confidential Report LLS-50-21 Dated July 19, 2021 regarding Potential Acquisition of Waterfront Lands considered pursuant to Section 239(2)(c) of the Municipal Act, 2001, as amended being a proposed or pending acquisition or disposition of land by the municipality

Council provided Administration direction.

iii. Confidential Report LLS-62-21 dated July 21, 2021 regarding Potential Use

of Waterfront Lands considered pursuant to Section 239(2)(c) of the Municipal Act, 2001, as amended being a proposed or pending acquisition or disposition of land by the municipality

Council provided Administration direction.

Proper notice of the meeting was given. The meeting adjourned at 5:51 PM.


Consideration of By-laws

No. C-225-21

Moved by: Deputy Mayor Verbeke Seconded by: Councillor Dunn That the following by-law be read for a first and second time: By-law 56-21 being a by-law to provide for an Installation of a New Access over the Dreidger Drain in the Municipality of Leamington in the County of Essex (DR-07-21) That the following by-laws be read for a third time: By-law 40-21 a by-law provide for the Jacob-Fox Drain – Unifab Branch, in the Municipality of Leamington, County of Essex

That the following by-laws be read for a first, second and third time:

By-law 57-21 being a by-law to confirm the proceedings of the Council of the Municipality of Leamington at its meeting held July 27, 2021

Carried

Notices of Motion 14.1 By-law to permit golf carts on municipal roads Councillor Wilkinson introduced his notice of motion with regard to golf carts. Open Session Councillor Hammond stated that the advanced green light at the corner of Highway 77 and Highway 3 is causing the vehicles to become backed up on Highway 77 past the 4th Concession. This is preventing vehicles from making a left hand turn. The County of Essex has been contacted and is reviewing the matter. Councillor Hammond thanked the Public Works Department for the work that was done on the baseball diamonds. Statement of Members (non-debatable) None.


Resolution Council in Closed Session and Adjournment

No. C-226-21

Moved by: Councillor Wilkinson Seconded by: Councillor Tiessen That Municipality of Leamington Council adjourn at 7:56 PM to its next Meeting to be held on Tuesday, August 10, 2021 and that Council authorize itself to meet in closed session on that day to discuss any matters permitted by The Municipal Act.

Carried


Brenda Percy, Clerk

Minutes approved at Council Meeting held August 24, 2021 Resolution C-XXX-21, Confirmation By-law XX-21


Minutes of the Council Meeting

Tuesday, August 3, 2021 at 5:00 PM Electronic Participation

Members Present: Mayor Hilda MacDonald Deputy Mayor Larry Verbeke Councillors: Bill Dunn, John Hammond, Trevor Jones, Paul Tiessen and Tim Wilkinson

Staff Present: Clerk/Manager of Legislative Services, Brenda Percy

Chief Administrative Officer, Peter Neufeld Director of Legal and Legislative Services, Ruth Orton Director of Finance and Business Services, Laura Rauch Director of Infrastructure Services, Rob Sharon

Council Services Assistant, Anisa Bala Call to Order

Mayor MacDonald called the Meeting to Order at 5:00 PM. Disclosures of Pecuniary Interest and General Nature Thereof

None.

Reports of Staff and Delegations 1. Report CAO-06-21 dated July 29, 2021 regarding 2021 Music Onthe42 - Sun Parlour

Players Community Theatre Mr. Neufeld presented the report. Councillor Hammond asked about tentative concert dates. Mr. Neufeld stated that the first event would be September 4, 2021 and the second would be September 18, 2021. Councillor Dunn asked what percentage of revenue that The Bank Theatre would see. Mr. Neufeld stated that he does not have the information available. Councillor Wilkinson asked how many people would be permitted at the amphitheater. Mr. Neufeld stated that based on the formula provided from the province, 5,000 people

Municipality of Leamington, Special Council Minutes, August 3, 2021 Page 2

would be permitted. He advised that the concession would likely be open however, food and alcohol would be limited to the patio only. Councillor Jones asked if there have been any other requests to use the Amphitheatre for events. Mr. Neufeld advised that there is at least one request at this time. In response to Councillor Dunn’s question, Ms. Rauch stated that The Bank Theatre would earn 10% of the fee before marketing which would be equal to approximately $6,700. Mayor MacDonald asked if enforcing mask wearing would become problematic. Mr. Neufeld stated that it could be an issue with the safety plan. The Province requires that everyone wear a mask outdoors at a concert venue, unless they are exempt or are seated with their own household only and spaced 2 metres apart from others. Mayor MacDonald expressed concern as cases are beginning to rise again. Mr. Neufeld stated that outdoors would be the safest venue that could be offered. Deputy Mayor Verbeke asked how tickets to the event would be distributed as 5,000 attendees seems like a large amount of people. Mr. Neufeld advised that this would be an open event. He stated that some of the largest events held at the Amphitheatre have not surpassed 5,000 people. Mr. Neufeld stated that numbers would not be counted as they do not anticipate to surpass 5,000 attendees. Councillor Tiessen asked what would happen if the event does reach capacity. Mr. Neufeld stated that Council could request that capacity is restricted and fencing included at a cost. Councillor Tiessen stated that there should be preparations should the event exceed 5,000 attendees.

No. C-227-21

Moved by: Councillor Dunn Seconded by: Councillor Hammond 1. The Municipality retain the services of the Sun Parlour Players Community Theatre for the organization and production of the 2021 Music Onthe42 Concert Series; 2. The 2021 Music Onthe42 Concert Series be funded through the positive variance in supplemental taxation revenue already realized by the Municipality compared to the 2021 approved budget in the amount not to exceed $120,000; and 3. The Chief Administrative Officer be authorized to enter into the necessary agreement with the Sun Parlour Players Community Theatre for the organization and production of the 2021 Music Onthe42 Concert Series (CAO-06-21).

Carried

Municipality of Leamington, Special Council Minutes, August 3, 2021 Page 3

Resolution Council in Closed Session and Adjournment

No. C-228-21

Moved by: Councillor Jones Seconded by: Deputy Mayor Verbeke That Municipality of Leamington Council adjourn at 5:26 PM to its next Meeting to be held on Tuesday, August 10, 2021 and that Council authorize itself to meet in closed session on that day to discuss any matters permitted by The Municipal Act.

Carried


Brenda Percy, Clerk

Minutes approved at Council Meeting held August 24, 2021 Resolution C-XXX-21, Confirmation By-law XX-21


Minutes of the Closed Council Meeting

Tuesday, August 10, 2021 at 5:00 PM Electronic Participation

Members Present: Mayor Hilda MacDonald Deputy Mayor Larry Verbeke

Councillors: Bill Dunn, Trevor Jones, Paul Tiessen Tim Wilkinson, and Councillor John Hammond

Staff Present: Deputy Clerk/Director of Legal and Legislative Services, Ruth Orton Chief Administrative Officer, Peter Neufeld

Director of Financial Services, Laura Rauch Director of Infrastructure Services, Rob Sharon Lawyer, Matthew Todd Council Services Assistant, Alison Dillon

Call to Order Mayor MacDonald called the meeting to order at 5:00 PM.

No. C-229-21

Moved by: Councillor Dunn Seconded by: Councillor Wilkinson



i. Confidential Report LLS-65-21 dated July 27, 2021 regarding Birdie’s Perch, 617-625 Point Pelee Drive, to be considered pursuant to Section 239(2)(f) of the Municipal Act, 2001, advice that is subject to solicitor and client privilege and Section 239(2)(e), litigation or potential litigation affecting the municipality.

Carried Disclosures of Pecuniary Interest and General Nature Thereof None.

, August 10, 2021, Closed Council Meeting Minutes Matters for Consideration

1. Confidential Report LLS-65-21 dated July 27, 2021 regarding Birdie’s Perch 617-625 Point Pelee Drive

Mr. Todd presented the report.

No. S-52-21

Moved by: Councillor Wilkinson Seconded by: Councillor Tiessen

1. Council consider this report in closed session pursuant to section 239(2)(f) of the Municipal Act, 2001, advice that is subject to solicitor and client privilege and 239(2)(e) litigation or potential litigation affecting the municipality.

2. Council take the Suggested Action as set out in Confidential Report LLS-65-21 as amended.

Carried

Adjournment No. S-53-21 Moved by: Deputy Mayor Verbeke Seconded by: Councillor Jones

That the meeting adjourn at 5:40 PM.

Carried


Ruth Orton, Deputy Clerk

Minutes approved at Council Meeting held August 24, 2021, Resolution C-xx-21, Confirmation By-law XX-21

CD-01-21 ZBA No. 234

30 Seacliff Drive East

Notice of Complete Application and Public Meeting to Consider Plan of Condominium and Zoning By-law Amendment Applications

Take notice that the Municipality of Leamington has received a complete Plan of Condominium Application (CD-01-21) and Zoning By-law Amendment Application (ZBA No. 234) to be considered by Council under the provisions of Sections 50 and 34 of the Planning Act, R.S.O. 1990 c.P. 13.

And further that Council, as requested by the Corporation of the County of Essex will hold a public meeting to consider the applications which apply to the lands located at 30 Seacliff Drive East.

Date: The applications will be heard by Council on Tuesday, August 24, 2021.

Time: 6:00 PM

Location: Electronic Meeting - Due to COVID-19 and restrictions on public gatherings, this meeting will be held in a virtual forum through electronic participation only. There will not be an in-person meeting.

You may view the meeting on the Municipality’s website at www.leamington.ca/live.

The purpose of the public meeting is to provide an opportunity for Council and the public to consider an application to convert the existing nursing home and grounds at 30 Seacliff Drive East to a standard condominium consisting of individual residential units and common elements (entry lobby, parking, elevator, dining areas, etc.). The existing structure will continue to be operated as a nursing home licensed under the Retirement Home Act (RHA). The building currently contains 117 units, consisting of 76 independent living units and 41 memory care units with 24 hour on floor nursing. The conversion will result in no physical alterations to the building or the site in general, and there will be no change in use as a nursing home. The property has been fully developed in accordance with the provisions of a 2013 site plan agreement with the Municipality.

The applicant has also submitted a concurrent Zoning By-law Amendment Application (ZBA No. 234) in order to change the zoning of 30 Seacliff Drive East from Commercial Highway (C2-16) which permits residential uses and nursing home/long term care facilities to a revised site-specific C2 zone to permit only the use as a nursing home.

Any person may make written and/or verbal comments either in support of or in opposition to the Plan of Condominium or Zoning By-law Amendment applications.

Please note that if you wish to provide oral comments at the electronic meeting, you must register in advance by emailing [email protected] or calling 519-326-5761 extension 1121 prior to 12:00 PM on the date of the meeting. Once you register, you will be contacted



by the Clerk’s Department and provided information on how to make your submission at the electronic meeting by electronic participation. To participate, you will need access to a computer or tablet with internet service or a telephone.

As an alternative to attending the meeting, written correspondence may be submitted to the Clerk prior to 12:00 PM on the date of the meeting. Please email [email protected] or drop it in the Leamington Municipal Building mail slot located to the right of the rear entrance off of the parking lot. The Municipal Building is located at 111 Erie Street North, Leamington, Ontario, N8H 2Z9. Please note, written correspondence may be included on the agenda which will be published on the municipal website and will form part of the public record.

If you wish to be notified of the decision of The Corporation of the Municipality of Leamington on the proposed zoning by-law amendment, you must make a written request to the Clerk, Municipality of Leamington, at the address below or by email at [email protected].

If a person or public body would otherwise have an ability to appeal the decision of Council of The Corporation of the Municipality of Leamington to the Ontario Land Tribunal but the person or public body does not make oral submissions at a public meeting or make written submission to The Corporation of the Municipality of Leamington before the by-law is passed or refused, the person or public body is not entitled to appeal the decision.

If a person or public body does not make oral submissions at a public meeting, or make written submissions to the Clerk of The Corporation of the Municipality of Leamington, before the by-law is passed or refused, the person or public body may not be added as a party to the hearing of an appeal before the Ontario Land Tribunal unless, in the opinion of the Tribunal, there are reasonable grounds to do so.

If a Person wishes to be notified of the decision of the approval authority for the proposed plan of condominium, which is the County of Essex, you must make a written request to the County of Essex, attention Mrs. Rebecca Belanger, Manager of Planning Services, 360 Fairview Avenue West, Essex, Ontario, N8M 1Y6 or [email protected]).

If a Person or public body does not make oral comments at the public meeting or submit written comments to the County of Essex before the draft plan of condominium is approved, the person or public body is not entitled to appeal the decision of the County of Essex to the Ontario Land Tribunal.

If a Person or public body does not make oral comments at the public meeting or submit written comments to the County of Essex before the draft plan of condominium is approved, the person or public body may not be added as a party to the hearing of an appeal before the Ontario Land Tribunal unless, in the opinion of the Board, there are reasonable grounds to do so.

If you are an owner of property containing seven (7) or more residential units, you are requested to post this notice in a location visible to all residents.




Additional information relating to this matter is available by contacting Danielle Truax, Manager of Planning Services at [email protected] or by calling 519-326-5761 extension 1405.

Dated at the Municipality of Leamington this August 4, 2021.

Municipality of Leamington 111 Erie Street North Leamington, Ontario N8H 1Z1 Tel: 519-326-5761


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This map is the property of the Corporation of the Municipality of Leamingtonand may not be reproduced without expressed permission and authorization.

The user of this map assumes all risk associated with it. All efforts have been made to ensure accuracy and completeness, however no guarantees can be made.

Provided by the: Municipality of Leamington - GIS Services111 Erie Street North, Leamington, Ontario N8H 2Z9

TEL: (519) 326-5761 FAX: (519) 326-2481

Aerial Photography : April 2020

Plan of Condominium CD-01-21ZBA No. 2341933878 Ontario Inc., 30 Seacliff Dr E

Municipal Drains =Subject Lands

Parcel Lines

T: (519) 322-2375 F: (519) 322-2675 www.jdbarnes.com187 TALBOT ST E, LEAMINGTON, ON, N8H 1L8

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DEV-04-21

Report

To: Mayor and Members of Council From: Sahar Jamshidi, RPP, MCIP, CET

Manager of Development Approvals Date: August 11, 2021 Re: 30 Seacliff Drive E Plan of Condominium (1933878 Ontario Inc.) Request for Exemption from Draft Approval

Recommendation:

It is recommended that:

1. Subject to approval and completion of Zoning By-law Amendment Application ZBA No. 234

a. Plan of Condominium Application by 1933878 Ontario Inc., to create 117 condominium units and common areas at 30 Seacliff Drive East be supported;

b. The request to exempt the Plan of Condominium from the requirement for draft approval be supported; and

c. Council’s resolution of support of the exemption from the requirement for draft approval and the Plan of Condominium by 1933878 Ontario Inc., be forwarded to the County of Essex. (DEV-04-21)

Background:

The property located at 30 Seacliff Drive East (shown on key map below) is approximately 1.13ha (2.8 ac) in area with a registered right of way for access, servicing and reciprocal parking across the abutting properties at 24 Seacliff Drive East, 40 & 50 Seacliff Drive East.

The property has been fully developed in accordance with the provisions of a 2013 site plan agreement with the Municipality. The property includes a nursing home containing 117 units, consisting of 76 independent living units and 41 memory care units with 24 hour

, PLA-14-17

on floor nursing. The remainder of the site has been developed with 78 standard and 3 barrier free on-site parking spaces and recreational areas and structures for the use of the residents.

No changes are proposed to the existing development on this site. The proposed zoning amendment, which accompanies this Plan of Condominium Application, will result in no physical alterations to the building or the site in general, and there will be no change in use as a nursing home.


, PLA-14-17

Comments:

Administration received the application and fee for approval of a Plan of Condominium for the property located at 30 Seacliff Drive East on June 15, 2021, including a request to exempt the application from the need for draft approval.

A Plan of Condominium establishes ownership of a property including specific units, as well as the elements to be owned commonly including but not limited to parking areas, corridors within a building, elevators, and operational systems within the building. A plan of Condominium allows individual ownership of units and the establishment of a corporation to pay for the maintenance of the common elements of the property.

Applications to consider approval of a Plan of Condominium are subject to the provisions of Sections 51, 51.1 and 51.2 of the Planning Act and are subject to obtaining draft approval from the approval authority, the County of Essex. This would typically include receipt of a complete application, public consultation, an appeal period, the issuance of draft approval with conditions by the approval authority and final approval of the plan upon satisfaction of the conditions.

The Condominium Act, 1998 provides the approval authority with an option to exempt an application for a plan of condominium from the steps involved with obtaining final approval.

Administration will support the request to exempt the Plan of Condominium Application for 30 Seacliff Drive East subject to approval and completion of Zoning By-law Amendment Application ZBA No. 234, which rezones the property at 30 Seacliff Drive East from Commercial Highway (C2-16) Zone to Commercial Highway (C2-19) Zone to permit only the use, buildings and structures as a nursing home. Only upon completion of Zoning By-law Amendment Application ZBA No. 234, administration is in a position to support the request to exempt the Plan of Condominium Application for 30 Seacliff Drive East, based on the following matters which have been taken into consideration:

i. The applicant has pre-consulted with the County of Essex and Municipality of Leamington of their intent to apply for a plan of condominium for 117 residential units and common areas;

ii. The municipality has received a complete application and fee for consideration of a plan of condominium;

iii. The development meets the criteria established in section 51 of the Planning Act for consideration of a plan of subdivision, including the Provincial Policy Statement 2020 which is also applicable to applications for plan of condominium;

iv. The development conforms to the land use policies of the Official Plan and contributes to the provision of a mixture of housing forms within a fully serviced urban area;

v. The development complies to the provisions of Zoning By-law 890-09, as amended;

vi. The application is supported by the Planning Justification report received in consideration of ZBA No. 234, prepared by Tom Storey, Storey Samways Planning

, PLA-14-17

Ltd. dated April 28, 2021 in support of the conversion and the accompanying Zoning By-law Amendment Application;

vii. The building has been constructed in compliance with the applicable Building Code and Fire Protection regulations for a condominium; and

viii. There is an existing site plan agreement and there are no additional conditions of draft approval required by the Municipality.

Financial Impact:

There are no significant financial impacts to the Municipality as a result of the proposed amendment.

Respectfully submitted,

Sahar Jamshidi Paul Barnable Manager of Development Approvals Director of Community and

Development Services

sj

Attachments: none

PLA-18-21

Report

To: Mayor and Members of Council From: Danielle Truax, Manager of Planning Date: August 12, 2021 Re: Zoning By-law Amendment Application ZBA No. 234 30 Seacliff Drive E 1933878 Ontario Inc.

Recommendation:


1. Zoning By-law Amendment application ZBA No. 234 to rezone the property at 30 Seacliff Drive East from Commercial Highway (C2-16) Zone to Commercial Highway (C2-19) Zone to permit only the use, buildings and structures as a nursing home be approved; and

2. If no concerns are raised at the public meeting, that amending By-law No. 62-21 be forwarded to Council for consideration at the regular meeting of Council. (PLA-18-21).

Background:

Administration has received a Zoning By-law Amendment Application for the property located at 30 Seacliff Drive East (shown on key map below). The zoning amendment application has been submitted concurrently with a Plan of Condominium Application (CD-01-21).

The subject property is approximately 1.13ha (2.8 ac) in area with a registered right of way for access, servicing and reciprocal parking across the abutting properties at 24 Seacliff Drive East, 40 & 50 Seacliff Drive East. The property has been fully developed in accordance with the provisions of a 2013 site plan agreement with the Municipality. The property includes a nursing home containing 117 units, consisting of 76 independent living units and 41 memory care units with 24 hour on floor nursing. The remainder of the site has been developed with 78 standard and 3 barrier free on-site parking spaces and recreational areas and structures for the use of the residents.

, PLA-18-21


The property is located in the Primary Settlement Area, as indicated on Schedule A-1 of the County Official Plan. The lands are located in area that includes established low density residential homes to the south, the municipal trail to the immediate west, as well as commercial development the west and north. The subject property was developed at the same time as the abutting residential apartment buildings to the immediate east.

The property is serviced by municipal water, sanitary and storm sewer infrastructure.

The property is designated Erie Street South Commercial District Special Policy Area 1 in the Leamington Official Plan (2008) as shown on Schedule A-6E. Special Policy Area No.

, PLA-18-21

1 permits the properties at 30-50 Seacliff Drive East to be developed as mixed use buildings with commercial on the first floor and residential above, as well as residential apartment buildings with no greater than 106 units and nursing homes with a maximum of 294 beds subject to complying with a site specific zoning by-law provisions.

Similarly, the properties are zoned Commercial Highway (C2-17) Zone as shown on Map 59 of Zoning By-law 890-09, as amended. The permitted uses listed in the C2-17 Zone include residential uses and nursing homes which are subject to the C2-17 zone provisions.

Proposal

The applicant has submitted the Zoning By-law Amendment Application ZBA No. 234 in order to change the zoning of 30 Seacliff Drive East from Commercial Highway (C2-16) which permits residential uses and nursing home/long term care facilities to a revised site-specific C2 zone to permit only the use as a nursing home. This application has been submitted in support of the Plan of Condominium application to convert the existing nursing home and grounds at 30 Seacliff Drive East to a standard condominium consisting of individual residential units and common elements (entry lobby, parking, elevator, dining areas, etc.). The existing structure will continue to be operated as a nursing home licensed under the Retirement Home Act (RHA).

The proposed zoning amendment will result in no physical alterations to the building or the site in general, and there will be no change in use as a nursing home.

The Zoning By-law Amendment Application ZBA No. 234, and Plan of Condominium Application, have been submitted together with a Planning Justification Report (PJR) prepared by Tom Storey, Storey Samways Planning Ltd dated April 28, 2021 in support of the conversion and the accompanying Zoning By-law Amendment Application. Planning Services is in agreement with the planning opinion presented in the PJR.

ZBA No. 234 has been submitted in support of Plan of Condominium Application CD-01-21 as detailed in Development Services report DEV-04-21.

Comments:

Provincial Policy Statement 2020 (PPS)

The Provincial Policy Statement (PPS) supports and encourages efficient development and land use patterns which sustain the well-being of the Province and municipalities over the long-term. The proposed rezoning is consistent with the direction of the PPS by promoting and enabling appropriate development which is to be implemented through local official plan policies.

County of Essex Official Plan (COP)

The requested amendment has been brought forward in consultation with approval authority for the Plan of Condominium, being the County of Essex Manager of Planning Services to ensure that the available number of affordable residential units, including nursing home beds are not impacted by the condominium conversion.

, PLA-18-21

The proposed amendment supports the conversion and conforms to the policies of Section 4.6.2 of the County of Essex Official Plan with respect to the protection and provision of rental and affordable housing stock.

Leamington Official Plan 2008 (OP)

The proposed amendment conforms to the Special Policy Area No. 1 land use policies of Section 3.6.1.2 p) for the subject property. The use of the property will be restricted to that of a nursing home which is permitted in Special Policy Area No. 1.

Zoning By-law 890-09, as amended (ZB)

The proposed amendment will restrict the use of the property to only a nursing operating under the Retirement Home Act (RHA). The site specific provisions of the site will be similar to those which are currently in place including:

Zone Provision

Min. Lot Area 10,000 m2 Min. Lot Frontage 0 m

Max. Building Height 20 m

Min. Side Yard Setback abutting lands zoned Residential

15 m

Notwithstanding Section 4.31 Min. Side Yard Setback abutting municipal trail

9.5m

Min. Side Yard Setback abutting lands zoned C2

0 m

Max. Lot Coverage 50% Min. Landscaped Area 30% Min. Parking Requirement 78 standard parking spaces, plus

3 additional barrier free spaces

The property has been subject to two Minor Variance Applications approved by the Committee of Adjustment to recognize the development as approved through site plan control. A-07-16 establishes the parking standard 78 standard spaces and 3 barrier free spaces and A-20-16 permits a reduction to the required setback from a municipal trail for the building from 15m to 9.5m. The permissions of the previous variances will be recognized as part of the proposed amending By-law 62-21.

If in the future, the applicant proposes to change the use of the building to the uses permitted under the policies of Special Policy Area No. 1 (mixed uses, residential uses) it will be necessary to obtain a subsequent zoning by-law amendment.

Conclusion

The purpose of the public meeting is to receive comments with respect to the proposed lot creation and amendment to the zoning by-law.

Internal departments, including Engineering, Building and Water Services noted no concerns with the proposed zoning amendment to allow only a nursing home.

, PLA-18-21

Subject to receiving comments from the public, Administration is in a position to state the applications as proposed:

i) are consistent with the direction of the Provincial Policy Statement;

ii) conforms to the relevant policies of Section 4.6.2 of the County of Essex Official Plan;

iii) conform to the Land Use Policies of the Leamington Official Plan, including Section 3.6.1.2 p) for the development of the subject property;

iv) satisfy the criteria to be considered when amending Zoning By-law #890-09, as amended.

If concerns are raised at the public meeting, a further report will be presented to Council from Administration noting the effect of the comments that were received with respect to the consideration of the applications. If no concerns are raised, it is requested that Council consider granting provisional consent for the lot creation and amending by-law the same night as the public meeting.

Upon Council making a decision, the required Notice of Decision for the Consent and Zoning By-Law Amendment application will be circulated. There is a 20 day appeal period where objections can be submitted to the Local Planning Appeal Board (LPAT). In order to ensure that the LPAT has regard to Council’s decision, Council should be able to demonstrate that its decision was fully supported by relevant information and that the information was considered by Council.

Financial Impact:

There are no significant financial impacts to the Municipality as a result of the proposed applications.


Danielle Truax Paul Barnable Manager of Planning Services Director of Community and Development Services

dt

Attachments: None

T:\Planning\Council Reports\2021\PLA-18-21 ZBA No. 234 30 Seacliff Drive E\PLA-18-21 ZBA 234 30 Seacliff Drive E.docx

of 2

Amherstburg / Essex / Kingsville / Lakeshore / LaSalle / Leamington / Pelee Island / Tecumseh / Windsor

[email protected]

P.519.776.5209

F.519.776.8688

360 Fairview Avenue West

Suite 311, Essex, ON N8M 1Y6

August 17, 2021 Municipality of Leamington 111 Erie Street North Leamington, Ontario N8H 1Z1 Attention: Ms. Danielle Truax, Manager of Planning Services: RE: Files: CD-01-21 (Draft Plan of Condominium) and ZBA No. 234 (Zoning By-law Amendment), 30 Seacliff Drive East, ARN: 370633000000170, OWNER: 1933878 ONTARIO INC The following is provided for your information and consideration, as a result of our review of Application for Draft Plan of Condominium CD-01-21 and Zoning By-law Amendment ZBA No. 234. We understand the applications are to convert the existing nursing home and grounds at 30 Seacliff Drive East to a standard condominium, consisting of individual residential units and common elements (entry lobby, parking, elevator, dining areas, etc.). The existing structure will continue to be operated as a nursing home licensed under the Retirement Home Act (RHA). The building currently contains 117 units, consisting of 76 independent living units and 41 memory care units with 24 hour on floor nursing. The conversion will result in no physical alterations to the building or the site in general, and there will be no change in use as a nursing home. The applicant has also submitted a concurrent Zoning By-law Amendment Application (ZBA No. 234) in order to change the zoning of 30 Seacliff Drive East from Commercial Highway (C2-16) which permits residential uses and nursing home/long term care facilities to a revised site-specific C2 zone to permit only the use as a nursing home. The property has been fully developed in accordance with the provisions of a 2016 (August 22, 2016) site plan agreement (including previous agreements) with the Municipality, being file SPC-13-2016. SECTION 28 CONSERVATION AUTHORITIES ACT We have reviewed our floodline mapping for this area and it has been determined this site is not located within a regulated area that is under the jurisdiction of the ERCA (Section 28 of the Conservation Authorities Act). As a result, a permit is not required from ERCA for issues related to Section 28 of the Conservation Authorities Act, Development, Interference with Wetlands and Alteration to Shorelines and Watercourses Regulations under the Conservations Authorities Act, (Ontario Regulation No. 158/06). ERCA Permit Number 193/09 was issued to Piroli Land Developments for the commercial plaza located at 24 Seacliff Drive. An ERCA Permit was required in this case, due to the development's new storm sewer outletting into the regulated George Evans Drain.

CD-01-21 and ZBA No. 234

August 17, 2021

Page 2 of 2

Amherstburg / Essex / Kingsville / Lakeshore / LaSalle / Leamington / Pelee Island / Tecumseh / Windsor

WATER RESOURCES MANAGEMENT It is our understanding that stormwater management was incorporated into the original commercial development at 24 Seacliff Drive. At the time of the site plan circulation, ERCA noted that if there are any changes to this outlet or upgrade to the storm sewer or the original design of the overall development, as a result of this proposed development, the owner may be required to obtain a revision to the original ERCA permit. The owner's consultant at the time, was to review and reassess the original stormwater management measures for the overall property, to ensure that the on-site storm water storage is not impacted by the changes proposed for the new facility and complete a stormwater management analysis to the satisfaction of the Municipality. ERCA at the time did not require any further consultation on this development, unless the Municipality required assistance. NATURAL HERITAGE POLICIES OF THE PPS 2020 The subject property is not within or adjacent to any natural heritage feature that may meet the criteria for significance under the Provincial Policy Statement (PPS 2020). Based on our review, we have no objection to the application with respect to natural heritage policies. FINAL RECOMMENDATION We therefore can confirm that the Essex Region Conservation Authority has no objections to these applications. We are requesting a copy of the Notice of Passing of the Zoning By-law Amendment for our records and a copy of the final condominium plan, if exempt from County Approval. It our understanding that 40 and 50 Seacliff Drive East, were exempt from Draft Approval and that draft conditions were therefore not required to be submitted to the County of Essex. The County of Essex has advised, they will let us know, if this current Draft Plan of Condominium, will be exempt from Draft Approval. If you should have any questions or require any additional information, please do not hesitate to contact the undersigned. Sincerely,

Kim Darroch, B.A., M.PL., RPP, MCIP Team Lead, Planning Services Cc: Rebecca Belanger, County of Essex.

B-21-21 and ZBA No. 236 909 Mersea Road 10

Notice of Complete Application and Public Meeting to Consider an Application for Consent and Zoning By-law Amendment

Take notice that the Municipality of Leamington has received a complete Combined Consent Application B-21-21 and Zoning By-law Amendment Application ZBA No. 236 under Sections 53 and 34 of the Planning Act, R.S.O. 1990 c.P. 13. And further that Council will hold a public meeting to consider these applications which apply to the lands located at 909 Mersea Road 10. Date: The applications will be heard by Council on Tuesday, August 24, 2021. Time: 6:00 PM Location: Electronic Meeting - Due to COVID-19 and restrictions on public

gatherings, this meeting will be held in a virtual forum through electronic participation only. There will not be an in-person meeting.

You may view the meeting on the Municipality’s website at www.leamington.ca/live. The purpose of Consent Application B-21-21 is to sever the existing dwelling at 909 Mersea Road 10 for the purpose of creating a surplus dwelling lot measuring 0.45 ha (1.10 ac) in area, shown as Part 1 on the attached draft reference plan dated June 4, 2021. Zoning By-law Amendment Application ZBA No. 236 proposes to rezone the surplus dwelling lot to a site-specific Agricultural Residential (A5-62) to reflect the residential nature of the existing use and to recognize the maximum accessory building lot area coverage of 12.6%. The retained vacant farm land will have an area of 40.9 ha (101.2 ac) and is proposed to be rezoned to site-specific Agricultural General (A1-31) Zone to prohibit future residential uses and buildings. Any person may make written and/or verbal comments either in support of or in opposition to the application(s). If you are an owner of property containing seven (7) or more residential units, you are requested to post this notice in a location visible to all residents. Please note that if you wish to provide oral comments at the electronic meeting, you must register in advance by emailing [email protected] or calling 519-326-5761 extension 1121 prior to 12:00 PM on the date of the meeting. Once you register, you will be contacted by the Clerk’s Department and provided information on how to make your submission at the electronic meeting by electronic participation. To participate, you will need access to a computer or tablet with internet service or a telephone. As an alternative to attending the meeting, written correspondence may be submitted to the Clerk no later than 12:00 PM on the date of the meeting. Please email [email protected] or drop it in the Leamington Municipal Building mail slot located to the right of the rear entrance off of the parking lot. The Municipal Building is located at




B-21-21 and ZBA No. 236 909 Mersea Road 10

111 Erie Street North, Leamington, Ontario, N8H 2Z9. Please note, written correspondence may be included on the agenda which will be published on the municipal website and will form part of the public record. If you wish to be notified of the decision of The Corporation of the Municipality of Leamington on the proposed consent and/or zoning by-law amendment, you must make a written request to the Clerk, Municipality of Leamington, at the address below or by email at [email protected]. If a person or public body would otherwise have an ability to appeal the decision of Council of The Corporation of the Municipality of Leamington to the Ontario Land Tribunal but the person or public body does not make oral submissions at a public meeting or make written submission to The Corporation of the Municipality of Leamington before the by-law is passed or provisional consent is granted or refused, the person or public body is not entitled to appeal the decision. If a person or public body does not make oral submissions at a public meeting, or make written submissions to the Clerk of The Corporation of the Municipality of Leamington, before the by-law is passed or provisional consent is granted or refused, the person or public body may not be added as a party to the hearing of an appeal before the Ontario Land Tribunal unless, in the opinion of the Tribunal, there are reasonable grounds to do so. Additional information relating to this matter is available by contacting Mike Nelson, Planner at [email protected] or by calling 519-326-5761 ext. 1408. Dated at the Municipality of Leamington this August 4, 2021. Municipality of Leamington 111 Erie Street North Leamington, Ontario N8H 1Z1 Tel: 519-326-5761



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B/21/21 - ZBA 236

909 Mersea Rd 10 July 16, 2021

GIS Services

0 100 20050 Meters1:10,000

Legend= Municipal Drains

Subject Lands

Lands to be Severed

ParcelsThis map is the property of the Corporation of the Municipality of Leamingtonand may not be reproduced without expressed permission and authorization.

111 Erie Street North, Leamington, Ontario N8H 2Z9TEL: (519) 326-5761 FAX: (519) 326-2481

FIGURE 1Title:

I

B/21/21ZBA 236

This document is not a Legal Plan of Survey and the user of this map

assumes all risks associated with it. All efforts have been made to ensure completeness and accuracy, however

no guarantees can be made.

COPYRIGHT

Scale is correct i f original paper size of letter is still intact and has not changed in any way. The Municipality of Leamington will not be held responsible for any damages due to scale errors from paper size changes.

MERSEA RD 10

909

-2020 AERIAL PHOTOGRAPHY

To Be Severed (B-21-21)

Rezoned fromA1 to A5-62

To BeRetained

Rezoned fromA1 to A1-31

PLA-17-21

Report

To: Mayor and Members of Council From: Michael Nelson, Planner Date: August 13, 2021 Re: Consent Application B-21-21 & Zoning By-law Amendment

Application ZBA 236 909 Mersea Road 10 - Doug McKeen

Recommendation: It is recommended that:

1. Provisional approval of Consent Application B-21-21 to create a surplus dwelling lot located at 909 Mersea Road 10, be supported by Council subject to the conditions listed in Schedule “A”;

2. Zoning By-law Amendment Application ZBA No. 236 to change the zoning of the severed lot at 909 Mersea Road 10 from Agricultural General Zone (A1) to Agricultural General Zone (A5-62) to recognize the residential use of the lot and to permit an increase to the maximum accessory building lot area coverage of 12.6%, be approved by Council;

3. Zoning By-law Amendment Application ZBA No. 236 to change the zoning of the retained farm parcel from Agricultural General Zone (A1) to site-specific Agricultural General Zone (A1-31) to prohibit residential uses and buildings, be approved by Council; and

4. If no concerns are raised at the public meeting, that amending By-law 63-21 be forwarded to Council for approval. (PLA-17-21).

Background: Administration has received Consent Application B-21-21 to sever the existing dwelling on the farm property located at 909 Mersea Road 10, together with Zoning By-law Amendment Application ZBA No. 236 to rezone the subject lands for both the severed and retained parcels.

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Notice of the statutory public meeting for consideration of Consent Application B-21-21 and the concurrent Zoning By-law Amendment Application ZBA No. 236 has been provided in accordance with the regulations of the Planning Act. The public notices were sent to property owners within 120 metres (400 feet) of the subject lands, prescribed agencies and other municipal departments on August 4, 2021. A Notice sign has also been posted on-site which provided information about the purpose of the applications as well as details regarding the public meeting.

Comments: The subject farm parcel addressed as 909 Mersea Road 10 is located on the north side of Mersea Road 10 east of Highway 77 (see key map). The farm measures 41.37 ha (102.22 ac) in area with 304.13 m (997.81 ft) of frontage along Mersea Road 10. The lands are farmed with traditional row crops and include a residential dwelling, 3 accessory buildings and a corn crib structure that is proposed to be demolished. The property is designated Agricultural on Schedule “A-1” of the Official Plan and is zoned Agricultural General Zone (A1) under Zoning By-law 890-09, as amended, as shown on Map 06. Lands in this area are serviced by municipal water, private on-site septic systems and municipal drainage infrastructure. The surrounding lands consist of farm parcels of varying sizes and severed residential lots. There are two farm accesses to the property – one located off Mersea Road 11 and another off Mersea Road 10 to access the main buildings. The applicant has verified that there are no livestock operations located within 500 m (1,640 ft) of the subject property.

Key Map

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Description of Proposed Consent Application B-21-21 (Surplus dwelling lot) The consent application seeks to create surplus dwelling lot measuring 0.45 ha (1.10 ac) in area. The existing single detached dwelling has been determined to be surplus to the needs of the existing farm operation. A survey of the proposed location of the surplus dwelling includes the location of the existing buildings on the site and has been attached as Figure 1.0. The proposed severed lands will have a frontage of 48 m (157.48 ft). The proposed severed lands are to re-zoned to a site-specific Agricultural Residential Zone (A5-62) to reflect the residential nature of the existing use and to permit an increase to the maximum accessory building lot coverage to 12.6%. The retained agricultural lands will have an area of 40.92 ha (101.12 ac) and will be re-zoned to a site-specific Agricultural General Zone (A1-31) to prohibit future residential uses and buildings. Provincial Policy Statement (2020)

The Provincial Policy Statement 2020 (PPS) discourages new lot creation in prime agricultural areas. However, Section 2.3.4.1.c) of the PPS indicates that new lot creation may be permitted for a residence surplus to a farming operation as a result of farm consolidation, provided that:

1. The new lot will be limited to a minimum size needed to accommodate the use and have appropriate sewage and water services; and,

2. The planning authority ensures that new residential dwellings are prohibited on any remnant parcel of farmland created by the severance. The approach used to ensure that no new residential dwellings are permitted on the remnant parcel may be recommended by the Province, or based on municipal approaches which achieve the same objective.

The new lot will be of an adequate size to accommodate the residential use along with the appropriate sewage and water services available. The retained lands will continue to be used for agriculture with no additional residential dwellings permitted. The proposed surplus dwelling lot severance meets the criteria set out in the PPS, and as such, the proposed application is consistent with the PPS.

County of Essex Official Plan – Agricultural Land Uses

Similar to the PPS, the County of Essex Official Plan (COP) also permits the creation of a surplus dwelling lot. The applicable policy direction in the COP in Section 3.3.3.4 c) requires that:

..”lot creation to accommodate a habitable residence surplus to a farming operation as a result of farm consolidation is permitted subject to the local zoning by-law being amended to prohibit new residential dwellings on the vacant remnant parcel of farmland created by the severance.”

The proposed surplus dwelling lot is of an adequate size to accommodate the use and has appropriate sewage and water services available. The retained lands are of the minimum size required for farms and include a requirement that prohibits future residential dwellings.

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The proposed surplus dwelling lot severance meets the criteria set out in the COP and as such, the proposed application conforms to the County of Essex Official Plan policies.

Leamington Official Plan - Agricultural Land Division Policies

Similar to the PPS and the COP, the Leamington Official Plan also permits the creation of surplus dwelling lots in prime agricultural areas. Section 5.4.2 Creation of Surplus Dwelling states that a consent may be granted to sever an existing residential dwelling from a farm that is considered surplus to the needs of the farm operation as a result of a farm consolidation provided that:

a) The farm must have a minimum lot area of 10 hectares (24.70 acres).

The retained farm will have an area of 40.92 ha (101.12 ac).

b) The owner must have owned or been part owner of the farm for a minimum of one year prior to the date of the application.

The farm was purchased on March 2019.

c) The residential dwelling to be severed must have been existing prior to September 10, 2007, which is the date of adoption of the Leamington Official Plan.

The date of construction is unknown, however, aerial photos show the dwelling was in existence prior to 2006 and the application indicates that the structure was constructed approximately 80 years ago.

d) The creation of the surplus dwelling lot shall comply with the Minimum Distance Separation requirements.

The applicants have indicated that no livestock operations exist within 500 m of the subject property.

e) The size of the surplus dwelling lot must comply with the municipality’s Zoning By-law and may not be greater than 0.8 hectares (1.97 acres).

The draft reference plan provided confirms the severed surplus dwelling lot will be 0.45 ha (1.10 ac) in area and will comply with the A5 zone provisions.

f) Barns that are in close proximity to surplus dwellings are encouraged, where feasible and warranted in terms of future farm operations and options, to be demolished, relocated or retained with the farm lot.

g) The existing large accessory structure is proposed to be included with the surplus dwelling lot. This can be supported because the main doors of the structure open to the east into the proposed residential lot and the height of the structure is less than the maximum permitted height for an accessory structure in the agricultural zone. The structure is currently used for storage and as a garage and complies with the required set back from the western and northern property lines. The applicant has confirmed that the existing corn crib structure at the northern extent of the proposed severed lot will be demolished. The lot to be severed shall include the necessary sewage disposal and water supply systems which currently service the surplus dwelling.

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The residential dwelling is connected to the municipal water system present on Mersea Road 10. A standard condition of consent is that the applicant will be required to undergo a septic system inspection in order to confirm that the septic system is designed and operating to the satisfaction of the Municipality.

h) A condition of consent approval should be imposed to require the property owner to enter into an agreement with the Municipality, to be registered on title, agreeing to a building freeze being placed on the retained farm parcel in order to prohibit construction of any new residential dwellings.

The Municipality no longer uses building freeze agreements in this manner. Instead, as per the policies of the COP, the owner must re-zone the retained farm parcel to prohibit further residential dwellings or uses. The approval of Zoning Amendment Application ZBA 236 will accomplish this.

i) No more than one consent shall be allowed for every complete 10 ha (24.70 acres) of lot area on any farm lot as the lot existed on May 7th, 1985 (date of adoption of original “cap” policy). As a condition of the severance, the consent granting authority shall impose that the applicant enters into an agreement with the Municipality, to be registered on title, that no more consents are allowed on the lands to be retained.

A review of Municipal records indicates that no previous severances have been granted on the subject farm parcel.

The proposed application meets the intent of the land division policies of the Leamington Official Plan.

Compliance with Zoning By-law #890-09, as amended

The subject property is zoned Agricultural General Zone A1 on Map 06 in Zoning By-law #890-09 as amended. The applicant has also submitted the necessary zoning amendment application to support the proposed severance.

Proposed Surplus Dwelling Lot – 909 Mersea Road 10

The severed lot will measure 0.45 ha (1.10 ac) in area with 48 m (157.48 ft) of frontage along Mersea Road 10. Zoning By-law Amendment Application ZBA 236 proposes to rezone 909 Mersea Road 10 from Agricultural General Zone (A1) to a site-specific Agricultural Residential (A5-62) Zone to recognize the residential use of the lot and to increase the maximum permitted accessory building lot coverage from 10% to 12.6%.

The increased maximum accessory building lot coverage can be supported as the applicant has decided retain the existing accessory buildings with the proposed severed lot. As well, the application identifies that there is an interest in not increasing the size of the proposed severed lot to the maximum permitted in the Official Plan of 0.8 ha (1.97 ac) to maximize the amount of actively used agricultural land eligible for continued agricultural production with the retained agricultural lot. As discussed above, barns are generally encouraged to remain with the retained farm parcel, but in this case, it is more appropriate to keep the barn accessory to the residential use.

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Administration is in a position to support Consent Application B-21-21 to create surplus dwelling lot at 909 Mersea Road 10 subject to approval of Zoning By-law Amendment ZBA 236.

Retained Land – N/S Mersea Road 10 (vacant farm land)

The retained farm parcel will measure 40.92 ha (101.12 ac) with 764.78 metres (2509.10 feet) of frontage along Mersea Road 21 and maintain 30.13 m (997.81 ft) of frontage along Mersea Road 11. The farm complies with the A1 zone provisions, but will be re-zoned to a site-specific zone (A1-31) to prohibit future residential uses.

Administration is in a position to support Consent Application B-21-21 to create surplus dwelling lot at 909 Mersea Road 10 subject to approval of Zoning By-law Amendment ZBA 236.

Conclusion:

Approval of the proposed surplus dwelling consent and zoning by-law amendment can be supported subject to receipt of comments from municipal departments, prescribed agencies and area residents. Approval of the consent application should be made provisional on the completion of the conditions listed in Schedule A (attached as Figure 2.0), and assigned to the Notice of Decision for the application.

Water Services noted that the retained lot would be subject to a water connection fee. Building Services noted that a septic inspection would be a standard condition of approval and that all existing structures must maintain property setbacks from new property lines and comply with spatial separation, unprotected openings and construction types as per the Ontario Building Code. Comments from Water and Building Services are reflected in conditions of approval. Fire Services noted no concerns. ERCA provided comments noting no objection to the applications.

The purpose of the public meeting is to provide an opportunity to receive comments with respect to the proposed surplus dwelling lot and application for rezoning. Subject to receiving comments from the public, Administration is in a position to state that the applications, as proposed:

i. are consistent with the policies of the Provincial Policy Statement, 2020 including Section 2.3.4.1 c) regarding the creation of a residence surplus to a farming operation as a result of farm consolidation;

ii. conform to Agricultural Land Use policies of Section 3.3.3.4.c) of the County of Essex Official Plan;

iii. conform to the Land Division policies of Section 5.4.2 of the Official Plan, subject to the recommended conditions as listed in Schedule A;

iv. comply with the regulations of Zoning By-law 890-09, as amended.

If concerns are raised at the public meeting, a further report will be presented to Council from Administration noting the effect of the comments received with respect to the

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proposed applications. If no concerns are raised, it is requested that Council consider granting provisional consent for the requested surplus dwelling lot and approval of the amending zoning by-law the same night as the public meeting.

Upon Council’s approval, the required Notices of Decision for the Combined Consent and Notice of Passing for the Zoning By-Law Amendment will be circulated. There is a 20 day appeal period during which objections can be submitted to the Ontario Land Tribunal. Council should be able to demonstrate that its decision is consistent with and conforms to provincial and local plans.

Financial Impact: There are no significant financial impacts to the Municipality as a result of the proposed applications. Respectfully submitted, Michael Nelson Danielle Truax Planner Manager of Planning Services Paul Barnable Director of Community and Development Services mn Attachments: Figure 1.0 Building Location Survey Figure 2.0 Schedule “A”

T:\Planning\Council Reports\2021\PLA-17-21 909 Mersea Road 10 (McKeen)\PLA-17-21 909 Mersea Road 10.docx

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Figure 1.0 Building Location Survey

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Figure 2.0 Schedule “A” SEVERANCE CONDITIONS (SCHEDULE A) Consent Application – B-21-21 – Surplus dwelling lot LEGAL/FINANCE:

1. *Legal - Staking The subject property is to be angle staked and a plan of survey prepared or a reference plan deposited in the registry office, an electronic and paper copy is to be provided for the files of the Secretary-Treasurer.

2. *Legal – Survey Prior to consent being endorsed on the deeds, such plan of survey or reference plan, for property lines being newly created, shall be in accordance with the existing zoning requirements for the Municipality including satisfactory proof as to compliance of the location of all buildings on the subject lands either by way of a plan showing the location of all buildings located thereon, or a certificate from a qualified surveyor indicating the location and sizes of all buildings on the said lands and/or favourable minor variances shall have been processed for any non-compliances.

3. *Legal – Transfers (Deeds and/or Easements) The applicant to submit to the Secretary-Treasurer a transfer in triplicate, acceptable for registration, in order that consent may be attached to the original and a copy to be provided to the Secretary-Treasurer. The applicant and the applicant’s Solicitor shall provide and undertake that forthwith upon registration of the deed of transfer, to forward a copy of the deed cover page, as registered with the instrument number being shown thereon, to the Secretary-Treasurer.

4. *Finance - Tax Certificate & Local Improvements Prior to consent being endorsed on the deeds, the owner shall provide to the Secretary-Treasurer a Tax Certificate or Tax Statement of Account issued by the Municipality verifying that all municipal taxes are paid in full, and the owner shall ensure that necessary apportionments be undertaken for any special assessment imposed pursuant to the provisions of the Local Improvement Act and/or the Municipal Act. A written request for the issuance of a Tax Certificate or Tax Statement of Account for each subject property and the payment of the required fee(s) shall be submitted to the office of the Municipal Treasurer (Finance and Business Services) within one week prior to the deeds being presented to the Secretary-Treasurer.

5. *Legal - Registration of Documents The applicant and the applicant’s solicitor shall provide an Undertaking that all transfers and required agreements, including drainage, consent freeze and building freeze agreements, will be registered within 15 days of the Secretary-Treasurer of the Leamington Committee of Adjustment issuing the certificate of consent to sever.

6. Legal/Finance - Parkland Fee That a parkland fee be paid, prior to stamping of the deeds, for the Municipality of Leamington park fund.

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PLANNING:

7. Planning – Zoning Prior to consent being endorsed on the deeds a favourable zoning bylaw amendment shall have been obtained to change the zoning of the severed surplus dwelling lot from A1 to A5-62 to recognize the resulting residential use of the lot and to recognize the maximum accessory building lot coverage of 12.6%.

8. Planning – Zoning Prior to consent being endorsed on the deeds a favourable zoning bylaw amendment shall have been obtained to change the zoning of the retained lands to a site-specific A1-31 to prohibit new residential uses and buildings. WATER:

9. Watermain Assessment/Buy-in Fee Prior to consent being endorsed on the deed, the owners shall pay the applicable watermain assessment/buy-in fee according to the municipal fees by-law. DRAINAGE:

10. Drainage - Proof of Access Prior to consent being endorsed on the deeds proof of access, acceptable to the Municipality, shall be provided to serve the lands being conveyed and the lands being retained, with the costs of such access being solely at the expense of the applicant.

11. Drainage - Proof of Drainage Prior to consent being endorsed on the deeds, proof of drainage, acceptable to the Municipality, shall be provided by the applicant to serve the lands being conveyed and the lands being retained, with the costs of such drainage being solely at the expense of the applicant. Proof of Drainage and payment of the required fee shall be submitted to the Municipality a minimum of one month prior to the stamping of the deeds.

Comment Proof of Drainage confirms that: a) the existing parcel and the severed parcel drain independently; b) the existing parcel and the severed parcel have the right to drain to a Municipal drain or a Mutual Drainage Agreement is registered on title of both properties

12. Drainage - Drainage Apportionment

Prior to consent being endorsed on the deeds the property owners are to execute an agreement for drainage apportionment due to lands severance or sale approved by the Municipality together with payment of any relative fees for each parcel being severed. Drainage Apportionment Request, 12R plan and payment of the required fee shall be submitted to the Municipality a minimum of one month prior to the stamping of the deeds.

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Comment Drainage Apportionment agreement is prepared by the Drainage Superintendent at the written request of the applicant along with submission of 12R plan and payment of fees to the Municipality. Drainage Apportionment Agreement is required to be signed by applicable parties.

BUILDING:

13. Building - Septic Inspection Prior to consent being endorsed on the deeds a clearance letter of approval for a sewage disposal system for the dwelling located at 909 Mersea Road 10 must be obtained from the Municipality together with payment of any relative fees.

14. Expiration of Provisional Consent The conditions imposed above shall be fulfilled to the satisfaction of the Municipality by one year from the date the Notice of Decision was issued or this application shall be deemed to be denied in accordance with Section 53(41) of the Planning Act. Reason for Decision:

i) The application is consistent with the policy statements issued under subsection 3 (1) of the Planning Act;

ii) The application conforms to the policies of the County of Essex Official Plan and

the Leamington Official Plan;

iii) The application conforms to or does not conflict with any applicable provincial plan or plans.

iv) The proposed severed and retained parcels comply with the Leamington Zoning

By-law 890-09, as amended, subject to approval of Zoning By-law Amendment ZBA 236.

FIN-20-21

Report

To: Mayor and Members of Council From: Laura Rauch, Director of Finance and Business Services Date: July 29, 2021 Re: 2020 Audited Financial Statements Recommendation: It is recommended that:

1. The 2020 audited consolidated financial statements for the Corporation of the Municipality of Leamington be approved; and

2. Administration be authorized to publish the 2020 audited consolidated financial statements on the Municipality’s website (www.leamington.ca). (FIN-20-21)

Background: Part VII – Financial Administration, of the Municipal Act, 2001 requires the following:

Annual return

294. (1) The treasurer of a municipality shall in each year provide the Minister with a return containing information designated by the Minister with respect to the financial affairs of the municipality, at the times and in the manner and form designated by the Minister.

Publication of financial statements, etc.

295. (1) Within 60 days after receiving the audited financial statements of the municipality for the previous year, the treasurer of the municipality,

(a) shall publish in a newspaper having general circulation in the municipality,

(i) a copy of the audited financial statements, the notes to the financial statements, the auditor’s report and the tax rate information for the current and previous year as contained in the financial review, or

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(ii) a notice that the information described in subclause (i) will be made available at no cost to any taxpayer or resident of the municipality upon request; and

(b) may provide the information described in subclause (a) (i) or (ii) to such persons and in such other manner as the treasurer considers appropriate.

Auditor

296. (1) A municipality shall appoint an auditor licensed under the Public Accountancy Act, 2004 who is responsible for, (a) annually auditing the accounts and transactions of the municipality and its local boards and expressing an opinion on the financial statements of these bodies based on the audit; and

(b) performing duties designated by the municipality or local board.

Term

296. (3) An auditor of a municipality shall not be appointed for a term exceeding five years.

In addition to the financial statements, the Municipality prepares Financial Information Return (FIR) schedules. The FIR schedules were submitted to the Ministry of Municipal Affairs and Housing (MMAH) on June 9, 2021. The Municipality’s books of account along with information provided by municipal departments provide the basis for the FIR and the audited financial statements. Comments: Financial Statements

The draft 2020 financial statements are attached to this report and will become final upon approval by Council. Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards (PSAB), and for such internal control as management determines is necessary to enable the preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error. The preparation of financial statements requires management to make estimates that affect the reported amounts of assets and liabilities as at the year-end date, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ as information becomes available in the future. In 2009, the Municipality adopted PSAB standards for fiscal reporting in accordance with requirements of the Ministry of Municipal Affairs for all municipalities.

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Note 1 to the financial statements details some of the significant accounting policies applied in the financial statement presentation for 2020. It is notable that reporting includes recognition of the tangible capital assets on the Consolidated Statement of Financial Position and the recognition of amortization, future liability for post-employment and sick leave benefits and the removal of debt principal payments from the Consolidated Statement of Financial Operations.

The 2020 annual budget as adopted by Council was derived based on a modified cash basis of accounting in order to facilitate determination of municipal tax levy requirements and related tax rates for the year based on the cash requirements of the Municipality. The 2020 budget disclosed for comparative purposes in the Consolidated Statement of Financial Operations has been restated in accordance with PSAB requirements as outlined in Note 14 (reference report FIN-22-20 for 2020 Budget Restatement).

The financial statements consolidate all of the boards and activities under the Municipality’s control including 100% of the Leamington Police Services Board, the Leamington Uptown Business Improvement Area (B.I.A.) and the Joint Animal Control Board.

Leamington’s equity in Essex Power Corporation (EPC) is reported on a modified equity basis that includes Leamington’s share of EPC accumulated earnings (losses) and investment in EPC (Note 3). Leamington’s equity in the Union Water Supply System (UWSS) is reported on a proportionate equity basis. This basis includes Leamington’s share of UWSS’s operations in the Statement of Financial Activities (revenues and expenditures by line item), Leamington’s share of UWSS’s assets, obligations and accumulated equity on the Statement of Financial Position (Note 5).

The Consolidated Statement of Financial Position (Balance Sheet) reflects all of the financial assets, liabilities and accumulated surplus of the Municipality. Financial assets are those that could provide resources to discharge liabilities or finance future operations. Liabilities include items such as the future obligations for sick leave benefits (Note 8), long-term debt retirement (Note 10), post-employment benefits (Note 12) and landfill closure cost liability (Note 15). Municipal surplus represents the financial position of the Municipality and is the difference between its assets and liabilities. It provides information about the Municipality’s overall future revenue requirements and its ability to finance activities and meet its obligations.

The Consolidated Statement of Financial Operations presents a summary of the Municipality’s revenues and expenditures for the fiscal year.

The Statement of Change in Net Financial Assets is a statement that provides a reconciliation of the annual surplus to the change in net financial assets.

The Statement of Cash Flow provides an analysis of changes to the Municipality’s cash position for the year when incorporating the operations, asset purchases and debt payments.

The notes to the financial statements provide a more detailed explanation of many of the Consolidated Statement of Financial Position balances and are an integral component of the financial statements.

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Trust Funds under the Municipality’s administration, for cemetery perpetual care and maintenance, are presented separately within the financial statements.

Auditors

The accounting firm of Hicks, MacPherson, Iatonna & Driedger LLP has presented an audit opinion that concludes that the accompanying consolidated financial statements present fairly, in all material respects the consolidated financial position of The Corporation of the Municipality of Leamington as at December 31, 2020, and its consolidated results of operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Financial Impact:

The 2020 fiscal year ended with cumulative net surplus position of approximately $358.3M (2019 - $328.4M). The increase in net surplus of $29.9M results mainly from:

Respectfully submitted, Laura Rauch, CPA, CMA Director of Finance and Business Services gc/lr Attachments: Appendix A – Draft 2020 Audited Consolidated Financial Statements T:\Finance\F90 - Reports\2021\FIN-20-21 2020 Audited Financial Statements

Surplus/ (Deficit)

Explanation

Capital Assets $14.8M Several capital projects, which remain in progress at the end of 2020 with expected completion dates in 2021.

Cash $8.4M Timing of expenditures and receipts as well as interest income.

Long-term Debt $3.5M Principal payments reduced debt. Investment in UWSS $1.8M Increase in the value of Union Water Supply System from

2020 increased revenues. Accounts Receivable $1.6M Timing of receipts and more sewer and drainage work

performed in 2020. Accounts Payable $1.3M Timing of payments and reduced capital investment. Security Deposits and Unearned Revenue

($2.1M) Four new multi-year naming sponsorship agreements signed where only the first year of revenue has been recognized. Increase in refundable development security deposits consistent with increased developments in the Municipality.


Financial StatementsDecember 31, 2020


Index

Independent Auditor's Report 1

Management's Report 4

Consolidated Statement of Financial Position 5

Consolidated Statement of Financial Operations 6

Consolidated Statement of Changes in Net Financial Surplus 7

Consolidated Statement of Cash Flow 8

Notes to the Consolidated Financial Statements 9

Trust Funds Under Administration 23

Trust Funds Under Administration 24

Consolidated Schedule of Tangible Capital Assets - Schedule 1 25

Consolidated Schedule of Tangible Capital Assets - Schedule 1 26

Schedule of Reserves and Reserve Funds Balances - Schedule 2 27

Schedule of Segment Disclosures - Schedule 3 28

INDEPENDENT AUDITOR'S REPORT

To the Members of Council, Inhabitants and Ratepayers ofThe Corporation of the Municipality of Leamington

Report on the Audit of the Consolidated Financial Statements

Opinion

We have audited the consolidated financial statements of The Corporation of the Municipality ofLeamington, which comprise:· the consolidated statement of financial position as at December 31, 2020· the consolidated statement of financial operations for the year then ended· the consolidated statement of changes in net financial surplus for the year then ended· the consolidated statement of cash flow for the year then ended· and notes to the consolidated financial statements including summary of accounting policies.Hereinafter referred to as the "consolidated financial statements".

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects theconsolidated financial position of The Corporation of the Municipality of Leamington as atDecember 31, 2020, and its consolidated results of operations and its cash flows for the year then ended inaccordance with Canadian public sector accounting standards.

Basis for Opinion

We conducted our audit in accordance with Canadian generally accepted auditing standards. Ourresponsibilities under those standards are further described in the Auditor's Responsibilities for the Audit ofthe consolidated Financial Statements section of our report. We are independent of The Corporation of theMunicipality of Leamington in accordance with the ethical requirements that are relevant to our audit of theconsolidated financial statements in Canada, and we have fulfilled our ethical responsibilities in accordancewith these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our opinion.

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Other Information

Management is responsible for the other information. The other information comprises the Annual Report,but does not include the consolidated financial statement and our auditor's report thereon.

Our opinion on the consolidated financial statements does not cover the other information and we do notexpress any form of assurance conclusion thereon.

In connection with our audit of the consolidated financial statements, our responsibility is to read the otherinformation, and in doing so, consider whether the other information is materially inconsistent with theconsolidated financial statements or our knowledge obtained in the audit or otherwise appears to bematerially misstated. If, based on the work we have performed, we conclude that there is a materialmisstatement of this other information, we are required to report that fact. We have nothing to report in thisregard.

Responsibilities of Management and Those Charged with Governance for the Consolidated FinancialStatements

Management is responsible for the preparation and fair presentation of these consolidated financialstatements in accordance with Canadian public sector accounting standards, and for such internal control asmanagement determines is necessary to enable the preparation of the consolidated financial statements thatare free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, management is responsible for assessing The Corporationof the Municipality of Leamington's ability to continue as a going concern, disclosing, as applicable, mattersrelated to going concern and using the going concern basis of accounting unless management either intends toliquidate The Corporation of the Municipality of Leamington or to cease operations, or has no realisticalternative but to do so.

Those charged with governance are responsible for overseeing The Corporation of the Municipality ofLeamington's financial reporting process.

Auditor's Responsibilities for the Audit of the Consolidated Financial Statements

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report thatincludes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an auditconducted in accordance with Canadian generally accepted auditing standards will always detect a materialmisstatement when it exists. Misstatements can arise from fraud or error and are considered material if,individually or in the aggregate, they could reasonably be expected to influence the economic decisions ofusers taken on the basis of these consolidated financial statements.

As part of an audit in accordance with Canadian generally accepted auditing standards, we exerciseprofessional judgment and maintain professional skepticism throughout the audit. We also:

· Identify and assess the risks of material misstatement of the consolidated financial statements,whether due to fraud or error, design and perform audit procedures responsive to those risks, andobtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The riskof not detecting a material misstatement resulting from fraud is higher than for one resulting fromerror, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or theoverride of internal control.

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· Obtain an understanding of internal control relevant to the audit in order to design audit proceduresthat are appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of The Corporation of the Municipality of Leamington's internal control.

· Evaluate the appropriateness of accounting policies used and the reasonableness of accountingestimates and related disclosures made by management.

· Conclude on the appropriateness of management's use of the going concern basis of accounting and,based on the audit evidence obtained, whether a material uncertainty exists related to events orconditions that may cast significant doubt on The Corporation of the Municipality of Leamington'sability to continue as a going concern. If we conclude that a material uncertainty exists, we arerequired to draw attention in our auditor's report to the related disclosures in the consolidatedfinancial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusionsare based on the audit evidence obtained up to the date of our auditor's report. However, futureevents or conditions may cause The Corporation of the Municipality of Leamington to cease tocontinue as a going concern.

· Evaluate the overall presentation, structure, and content of the consolidated financial statements,including the disclosures, and whether the consolidated financial statements represent the underlyingtransactions and events in a manner that achieves fair presentation.

· Obtain sufficient appropriate audit evidence regarding the financial information of the entities orbusiness activities within The Corporation of the Municipality of Leamington to express an opinionon the consolidated financial statements. We are responsible for the direction, supervision andperformance of The Corporation of the Municipality of Leamington's audit. We remain solelyresponsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope andtiming of the audit and significant audit findings, including any significant deficiencies in internal control thatwe identify during our audit.

HICKS MacPHERSON, IATONNA& DRIEDGER LLP

Leamington, Ontario Chartered Professional AccountantsAugust 10, 2021 Licensed Public Accountants

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MANAGEMENT'S REPORT

To the Members of Council, Inhabitants and Ratepayers ofThe Corporation of the Municipality of Leamington

Management's Responsibility for the Consolidated Financial Statements

The accompanying consolidated financial statements of The Corporation of the Municipality of Leamingtonare the responsibility of management and have been approved by Council.

The consolidated financial statements have been prepared by management in accordance with Canadianpublic sector accounting standards prescribed for governments as recommended by the Public SectorAccounting Board and as such include amounts that are the best estimates and judgments of managment.

Management is responsible for the integrity and objectivity of these statements and for implementing andmaintaining a system of internal controls to provide reasonable assurance that reliable financial informationis produced.

Council is responsible for ensuring that management fulfills its responsibilities for financial reporting andinternal control and is ultimately responsible for reviewing and approving the consolidated financialstatements.

Council meets periodically with managment, as well as the external auditors, to discuss internal controls overthe financial reporting process, auditing matters and financial reporting issues, to satisfy themselves that eachparty is properly discharging their responsibilities, and to review the consolidated financial statements andthe external auditor's report.

The external auditors, Hicks, MacPherson, Iatonna & Driedger LLP, conduct an independent examination, inaccordance with Canadian auditing standards, and express their opinion on the consolidated financialstatements. The external auditors have full and free access to financial management of The Corporation ofthe Municipality of Leamington and meet when required.

On behalf of The Corporation of the Municipality of Leamington:

____________________________ _____________________________Name NameTitle Title

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The Corporation of the Municipality of LeamingtonConsolidated Statement of Financial Position

as at December 31

2020 2019

Assets

Financial AssetsCash and short-term investments (note 2) $ 83,138,751 $ 74,700,953Taxes receivable 2,336,043 2,438,667Accounts receivable 12,233,259 10,603,562Drainage accounts receivable 1,412,542 1,089,291Investment in Essex Power Corporation (note 3) 12,697,749 12,228,069Investment in Union Water Supply System (note 5) 11,445,731 9,641,884Other current assets 39,836 46,336

123,303,911 110,748,762

Physical AssetsInventories for resale 376,608 165,980

123,680,519 110,914,742

LiabilitiesAccounts payable and accrued liabilities 8,167,083 9,473,735Deferred revenue (note 6) 5,953,018 6,055,070Security deposits and unearned revenue 9,141,862 7,018,498Long-term debt (note 10) 20,819,731 24,307,187Landfill closure cost liabilities (note 15) 2,679,630 2,858,583Post-employment benefits (note 12) 19,624,300 19,052,599Sick leave liability (note 8) 310,100 261,100

66,695,724 69,026,772

Net Financial Surplus 56,984,795 41,887,970

Non-Financial AssetsInventory 439,089 440,080Prepaid expenses 78,562 81,229Tangible capital assets (note 1) and (Schedule 1) 300,756,379 285,994,083

Net Non-Financial Assets 301,274,030 286,515,392

Accumulated Surplus (note 20) $ 358,258,825 $ 328,403,362

See accompanying notes to financial statements and schedules

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The Corporation of the Municipality of LeamingtonConsolidated Statement of Financial Operations

for the years ended December 31

2020Budget

(note 14)

2020Actual

2019Actual

RevenuesTaxation $ 54,608,449 $ 55,824,431 $ 52,703,897User fees 24,389,830 30,665,600 35,490,784Contributed tangible capital assets (note 17) - 14,078,938 -Grants 10,112,035 8,549,554 5,993,130Investment income (note 18) 890,700 1,837,291 2,330,738Licences and permits 953,367 1,477,526 997,666Essex Power Corporation - 469,680 121,390Dividend income - 453,282 453,282Deferred revenue (note 6) 135,000 130,000 -Rents and concessions 650,158 91,616 253,110Other income (note 19) 1,209,250 660,383 1,001,471

92,948,789 114,238,301 99,345,468Deduct: County of Essex purposes (13,579,248) (13,579,248) (12,668,418)

School purposes (7,884,611) (7,884,611) (7,603,007)71,484,930 92,774,442 79,074,043

ExpensesGeneral government 8,576,648 10,899,867 6,722,830Protective services 9,663,955 10,118,047 9,220,301Transportation services 6,840,357 6,693,542 6,890,329Environmental services 19,910,354 24,697,557 22,776,582Health services 109,807 88,422 110,668Recreation and cultural services 7,016,438 5,919,314 7,161,515Planning and development 1,698,724 1,386,737 1,691,204Municipal drainage act 5,086,129 3,115,493 1,988,936

58,902,412 62,918,979 56,562,365

Annual Surplus 12,582,518 29,855,463 22,511,678Accumulated Surplus, Beginning of Year 328,403,362 328,403,362 305,891,684

Accumulated Surplus, End of Year $ 340,985,880 $ 358,258,825 $ 328,403,362


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The Corporation of the Municipality of LeamingtonConsolidated Statement of Changes in Net Financial Surplus


2020Budget

(note 14)

2020Actual

2019Actual

Annual Surplus $ 12,582,518 $ 29,855,463 $ 22,511,678Acquisition of tangible capital assets (21,814,270) (14,736,783) (16,370,860)Contributed tangible capital assets - (14,078,938) -Amortization of tangible capital assets 9,321,730 9,960,991 9,088,165Loss on sale of tangible capital assets and WIP - 3,913,359 758,348Proceeds on disposal of tangible capital assets 33,600 179,074 46,849(Acquisition) consumption of prepaid expenses - 2,668 (1,662)(Acquisition) disposal of inventories - 991 (72,768)

Increase in Net Financial Surplus 123,578 15,096,825 15,959,750

Net Financial Surplus, Beginning of Year 41,887,970 41,887,970 25,928,220

Net Financial Surplus, End of Year $ 42,011,548 $ 56,984,795 $ 41,887,970


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The Corporation of the Municipality of LeamingtonConsolidated Statement of Cash Flow


2020 2019Annual Surplus $ 29,855,463 $ 22,511,678

Operations TransactionsItems not involving cash:

Landfill closure cost liability (178,953) (175,444)Post employee benefits 571,701 928,300Sick leave liability 49,000 27,900Amortization of tangible capital assets 9,960,991 9,088,165Loss on sale of tangible capital assets 3,913,359 758,348Donations of tangible capital assets (14,078,938) -

Taxes receivable 102,624 (105,161)Accounts receivable (1,629,697) (2,888,326)Drainage accounts receivable (323,251) (676,374)Other current assets 6,500 6,500Inventories (210,628) 141,161Prepaid expenses 2,667 (1,662)Inventory non-resalable 991 (72,767)Accounts payable and accrued liabilities (1,306,652) 790,796Deferred revenue (102,052) 1,743,172Security deposits and unearned revenue 2,123,364 998,560Sick leave liability 49,000 27,900

Cash provided by (used by) operating transactions (1,098,974) 10,563,168

Investing TransactionsInvestment in Essex Power Corporation (469,680) (121,390)Investment in Union Water Supply System (1,803,847) 274,117

Cash provided by (used by) investing transactions (2,273,527) 152,727

Capital TransactionsProceeds on sale of tangible capital assets 179,074 46,849Acquisition of tangible capital assets (14,736,783) (16,370,860)

Cash used by capital transactions (14,557,709) (16,324,011)

Financing TransactionsDebt repayment (principal only) (note 9) (3,487,455) (3,316,076)Debt write-off - (12,841)

Cash used by financing transactions (3,487,455) (3,328,917)

Increase in Cash and Short-Term Investments 8,437,798 13,574,645Cash and Short-Term Investments, Beginning of Year 74,700,953 61,126,308

Cash and Short-Term Investments, End of Year $ 83,138,751 $ 74,700,953


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The Corporation of the Municipality of LeamingtonNotes to the Consolidated Financial Statements

for the year ended December 31, 2020

1. Summary of Significant Accounting PoliciesThe consolidated financial statements of the The Corporation of the Municipality of Leamington arethe representation of management prepared in accordance with accounting principles for localgovernments, as recommended by the Public Sector Accounting Board (PSAB). The preparation offinancial statements requires management to make estimates that affect the reported amounts of assetsand liabilities at the date of the statements, and the reported amounts of revenues and expendituresduring the reporting period. Actual results could differ as future additional information becomesavailable.

(a) Basis of ConsolidationThe consolidated financial statements reflect the assets, liabilities, operating revenues, expenses,changes in reserves, reserve fund balances, investment in tangible capital assets and changes infinancial position of the Municipality and include the activities of all organizations, committees andlocal boards accountable for the administration of their financial affairs and resources to theMunicipality and that are owned or controlled by the Municipality. Consolidated entities include:

Leamington Police Services Board Uptown Business Improvement Area Joint Animal Control Facility

Inter-departmental and inter-organizational transactions and balances have been eliminated with theexception of loans or advances between reserve funds and other funds of the Municipality and theresulting interest income and expenditure.

The Municipality's interest in the Essex Power Corporation is accounted for on a modified equitybasis and its interest in the Union Water Supply System Board of Management is accounted for ona proportionate consolidation method, consistent with generally accepted accounting principles forgovernment business enterprises and government units.

The taxation, other revenues, expenses, assets and liabilities with respect to the operations of theSchool Boards, and the County of Essex are not reflected in the municipal fund balances of thesefinancial statements. Taxation raised by the Municipality on their behalf is reflected as a deductionfrom total taxation on the Consolidated Statement of Financial Operations.

Trust funds and their related operations administered by the Municipality are not consolidated, butare reported separately on the unaudited Trust Funds Financial Statements.

(b) Basis of AccountingSources of financing and expenses are reported on the accrual basis of accounting, which arecharged against operations in the periods in which they are paid. The accrual basis of accountingrecognizes revenues as they become available and measurable; expenses are recognized, as they areincurred and measurable as a result of the receipt of goods or services and the creation of a legalobligation to pay.

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The Corporation of the Municipality of LeamingtonNotes to Consolidated Financial Statements


1. Summary of Significant Accounting Policies (Cont'd)

b) Basis of Accounting (Cont'd)Liabilities on the Consolidated Statement of Financial Position represent the outstanding principalportion of long-term liabilities, liabilities not yet due and other future expenses not yet raised byrates on the users.

The Consolidated Statement of Financial Position reflects all of the financial assets and liabilities ofthe Municipality. Financial assets are those that could provide resources to discharge liabilities orfinance future operations. Net financial surplus represents the financial position of theMunicipality, and is the difference between its assets and liabilities. It provides information aboutthe municipality's overall future revenue requirements and its ability to finance activities and meetits obligations.

c) Tangible Capital Assetsi) Non-financial assets

Non-financial assets are not available to discharge existing liabilities and are held for use in theprovision of services. They have useful lives extending beyond the current year, and are notintended for sale in the ordinary course of operations. The change in non-financial assets duringthe year, together with the excess revenues over expenses, provides the change in net financialassets for the year.

ii) Tangible capital assetsTangible capital assets are recorded at cost which includes all amounts that are directlyattributed to acquisition, construction, development or betterment of the asset. The costs, lessresidual value, of the tangible capital assets are amortized on a straight-line basis over theirestimated useful life as follows:

Land InfiniteLand Improvements 5 years to infiniteBuildings 5 to 50 yearsMachinery and Equipment 3 to 40 yearsVehicles 7 to 10 yearsLinear Assets 10 to 90 years

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1. Summary of Significant of Accounting Policies (Cont'd)

c) Tangible Capital Assets (Cont'd)ii) Tangible capital assets (Cont'd)

One-half of the annual amortization is charged in the year of acquisition and in the year ofdisposal. Assets under construction are not amortized until the asset is available for productiveuse.

iii) Contributions of Tangible Capital AssetsTangible capital assets received as contributions are recorded at their fair value using the halfyear rule as though they have been received July 1.

iv) Leases of Tangible Capital AssetsLeases are classified as capital or operating leases. Leases which transfer substantially all thebenefits and risks incidental to ownership of property are accounted for as capital leases. Allother leases are accounted for as operating leases and the related lease payments are charged toexpenses as incurred.

v) Works of Art and Historical TreasuresIn accordance with the financial recording requirements PSAB 3150.42(e) indicates "the natureof the works of art and historical treasures held by government" are to be disclosed. They donot form part of the tangible asset inventory.

vi) InventoriesInventories consist of work-in-progress of tangible capital assets.

d) Taxes Receivable and Related RevenuesProperty tax billings are prepared by the Municipality based on assessment rolls issued by theMunicipal Property Assessment Corporation (MPAC). Tax rates are established annually by theMunicipality, incorporating amounts to be raised for local services and amounts the Municipality isrequired to collect on behalf of the Province of Ontario in respect to education taxes and the Countyof Essex in respect of upper tier taxes. A normal part of the assessment process is the issuance ofsupplementary assessment rolls, which provide updated information with respect to changes inproperty assessment. Once a supplementary assessment roll is received, the Municipalitydetermines the taxes applicable and issues supplementary tax notices. Taxation revenues arerecorded at the time tax billings are issued; however, assessment and the related property taxes aresubject to appeal. Tax adjustments as a result of appeals are recorded based upon management'sestimate of the outcome taking into consideration historical trends. The Municipality is entitled tocollect interest and penalties on overdue taxes and related revenues are recorded in the period andthe interest and penalties are levied. Taxes receivable are reported net of any expense andallowance for doubtful accounts.

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1. Summary of Significant Accounting Policies (Cont'd)

e) Future Accounting Changes

Effective for fiscal periods beginning on or after April 1, 2022, all governments will be required toadopt PSAB Section 3450 Financial Instruments, Section 2601 Foreign Currency Translation,Section 3041 Portfolio Investments, Section 1201 Financial Statement Presentation, and Section3280 Asset Retirement Obligations. These standards provide guidance on how to account for andpresent financial instruments, asset retirement obligations and foreign currency translation.

Effective for fiscal periods beginning on or after April 1, 2023, all governments will be required toadopt PSAB Section 3400 Revenue. This standard provides guidance on how to account for andpresent new categories of revenue.

Management is currently in the process of evaluating the potential impact of adopting thesestandards.

f) Use of EstimatesThe preparation of financial statements in accordance with local government accounting standardsestablished by PSAB requires management to make estimates and assumptions that affect thereported amount of assets and liabilities and disclosure of contingent assets and liabilities at thedate of the financial statements, and the reported amounts of revenues and expenditures during theperiod. Significant items subject to such estimates and assumptions include the valuation ofaccounts and taxes receivable, carrying value of tangible capital assets, deferred revenue, accruedliabilities, the actuarial estimate of post-employment benefits and sick leave liability and the presentvalue of the landfill closure costs. Actual results could differ from those estimates. Adjustments, ifany, will be reflected in operations in the period of settlement.

2. Cash and Short-Term InvestmentsThis represents a consolidation from the operating fund and the reserve funds (including those fundsset aside in respect of deferred revenue detailed in note 6). The composition is:

2020 2019 Operating FundCash $ 65,570,994 $ 59,096,991

Reserve FundsCash 9,683,692 8,000,961Investment in own debentures - 7,828

9,683,692 8,008,789 Deferred RevenueCash 7,884,065 7,595,173

$ 83,138,751 $ 74,700,953

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3. Investment in Essex Power Corporation2020 2019

Shareholder loan receivable $ 2,150,296 $ 2,150,296Common shares - Class A voting 2,678,179 2,678,179Common shares - Class B non-voting 2,215,644 2,215,644Equity in accumulated earnings 5,653,630 5,183,950

$ 12,697,749 $ 12,228,069

The Ontario Electricity Competition Act required the restructuring of municipal electric utilities byNovember 1, 2000. As part of the restructuring plan of the Leamington Hydro Electric Commission,the Municipality enacted bylaw 156-00, which transferred on June 1, 2000 specific assets, liabilities,obligations, and operations to the Essex Power Corporation, a duly incorporated entity under theOntario Business Corporations Act. The Municipality holds 25% of the Class A shares issued and27.45% of the Class B shares issued, for a weighted equity of 26.05%. The shareholder loan carries aninterest rate of 3.8% per annum (agreement term January 1, 2018 to December 31, 2022).

The following table provides condensed supplementary information for Essex Power Corporation as atDecember 31 (in '000s).

2020 2019 Financial PositionCurrent assets $ 21,061 $ 20,302Property, plant and equipment 73,472 69,789Other assets 12,427 12,544Regulatory balances 15,181 13,421Total Assets and Regulatory Balances 122,141 116,056

Current liabilities 23,560 31,175Non-current liabilities 52,844 41,283Regulatory balances 4,367 4,031Total Liabilities and Regulatory Balances 80,771 76,489

Net Assets and Regulatory Balances $ 41,370 $ 39,567

Result from OperationsGross margin on service revenue 11,758 8,481Other revenue 12,040 10,818Operating expenses (15,450) (14,347)Depreciation and amortization (5,576) (4,988)Income (loss) from Operations 2,772 (36)Other income and taxes 220 2,515

Net Income for the Year $ 2,992 $ 2,479

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4. Trust FundsCemetery trust funds administered by the Municipality amounting to $213,118 (2019 - $213,102) havenot been included in the Municipality's Consolidated Statement of Financial Position nor have theiroperations been included in the Municipality's Consolidated Statement of Financial Activities. Thebalance sheet and statement of continuity for the Cemetery trust funds included on page 23 and 24 areprovided for informational purposes only.

5. Investment in Union Water Supply System2020 2019

Equity in reserve funds $ 6,045,086 $ 5,895,332Equity in operations 5,400,645 3,746,552

$ 11,445,731 $ 9,641,884

Effective January 8, 2001, the assets, liabilities, rights and obligations of the Union Water SupplySystem were transferred from the Ontario Clean Water Agency to the joint ownership of the system'sparticipating municipalities pursuant to an order issued by the Minister of the Environment under theMunicipal Water and Sewage Transfer Act, 1997.

The order provides for the establishment of a Board of Management to govern the system. TheMunicipality of Leamington can appoint representatives to the board based on the formula outlined inthe Transfer Order:· one representative, plus· one additional representative for every ten percent of the total water consumption of the Union

Water Supply System apportioned to the Municipality in the previous year.The Municipality has six of thirteen total board members (2019 - six of thirteen).

The equity interest of each municipality shall be determined according to their proportional waterconsumption from the system. The Municipality of Leamington's equity in the system is 50.55% (2019- 50.55%).

The following table provides condensed supplementary information for Union Water Supply System asat December 31 (in '000s).

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5. Investment in Union Water Supply System (Cont'd)2020 2019

Statement of Financial PositionCurrent financial assets $ 24,515 $ 21,759

Current liabilities 1,873 2,685Long-term debt 10,678 11,833Total liabilities 12,551 14,518

Net asset 11,964 7,241

Inventories 255 4,038Tangible capital assets 41,935 39,355

Non-financial assets 42,190 43,393

Accumulated surplus $ 54,154 $ 50,634

2020 2019 Statement of Financial ActivitiesWholesale billings $ 12,277 $ 10,398Other income 514 583

12,791 10,981

Operating expenses 3,012 2,070OCWA operating contract 3,214 3,072Long-term interest expense 1,197 1,311Amortization 1,415 1,270Loss on sale of work in progress 430 -Loss on sale of tangible capital assets 3 31

9,271 7,754

Annual surplus $ 3,520 $ 3,227

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6. Deferred RevenueRevenue restricted by legislation, regulation or agreement and not available for general municipalpurposes is reported as deferred revenue on the consolidated statement of financial position. Revenuerecognition will occur in the year in which it is used for the specified purpose.

2020Opening

DeferredRevenue and

ReceiptsInvestment

IncomeRecognized

Revenue2020

Ending

Obligatory Reserve FundsFederal gas tax $ 4,321,668 $ 1,339,405 $ 107,680 $ (1,653,898) $ 4,114,855Ontario transit gas tax 1,039,826 205,632 24,960 (103,285) 1,167,133Recreational lands 523,557 87,792 11,028 (130,000) 492,377M.T.O. commitments 147,092 - 2,951 - 150,043Sidewalk fund 22,040 - 442 - 22,482Main St. revitalization 887 - 90 (977) -MECP grant - 18,000 160 (12,032) 6,128

$ 6,055,070 $ 1,650,829 $ 147,311 $ (1,900,192) $ 5,953,018

7. Pension AgreementsThe Municipality makes contributions to the Ontario Municipal Employees Retirement Fund(OMERS), which is a multi-employer plan, on behalf of its full-time staff and part-time fire servicesstaff. The plan is a defined benefit plan that specifies the amount of the retirement benefit to bereceived by the employees based on their length of service and rates of pay.

For 2020, the amount contributed to OMERS was $1,127,394 (2019 - $1,068,203).

8. Liability for Vested Sick Leave BenefitsUnder the sick leave benefit plan, unused annual sick leave can be accumulated for future use. Noemployees are entitled to a cash payment at the end of their employment with the Municipality. For2020, the non-cash future expense is estimated to be $310,100 (2019 - $261,100).

9. Charges for Long-Term DebtTotal charges for long-term debt as reported on the Consolidated Statement of Cash Flow are asfollows:

2020 2019

Debenture Principal PaymentsMunicipality obligations $ 2,903,786 $ 2,799,638Union Water System obligations 583,669 516,438

$ 3,487,455 $ 3,316,076

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10.Long-Term DebtThe balance of long-term debt reported on the Consolidated Statement of Financial Position is:

2020 2019 Outstanding principal at the end of the year for:General fund debentures $ 6,570,488 $ 7,732,259Drainage act debentures - 7,828Tile/shoreline debentures 46,775 56,945Sanitary sewer debentures 1,511,997 2,089,258Union Water System obligations 5,397,862 5,981,530Waste water treatment 7,292,609 8,439,367

Long-Term Debt at End of Year $ 20,819,731 $ 24,307,187

Interest rates range from 2% to 5% (2019 - 2% to 5%). Total interest charges reported on theConsolidated Statement of Financial Operations is $1,242,634 (2019 - $1,413,860) with $604,903(2019 - $662,539) being the Municipality's share of Union Water System's interest. The debentureshave various repayment schedules and will be repaid between 2021 and 2032. The annual paymentrequired to service these liabilities are within the annual debt payment limits prescribed by the Ministryof Municipal Affairs.

Of the long-term debt reported above, the future principal payments are as follows:

Total2021 $ 2,842,3662022 2,936,8992023 3,112,4712024 3,277,4232025 2,990,8162026 and onwards 5,659,756

$ 20,819,731

11.Contingent Liabilitiesa) Loan guarantees

The Municipality is contingently liable for loans advanced by the Province of Ontario under theTile Drainage Act to benefiting landowners. Those individuals have assumed responsibility for theannual repayments. The total amount outstanding as at December 31, 2020 is $46,775 (2019 -$56,945).

b) LitigationThe Municipality has been named as a defendant in certain legal actions in which damages havebeen sought. With respect to claims at December 31, 2020, management believes the Municipalityhas valued defences and appropriate insurance in place. In the event any claims are successful,management believes such claims are not expected to have a material effect on the Municipality's

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financial position.

12.Post-Employment BenefitsPost-employment benefits are future obligations of the Municipality to its employees and retirees forbenefits earned but not yet taken. Retiring full time non-unionized employees hired prior to August 1,2011 and retiring full time unionized Teamsters employees hired prior to May 1, 2011 continue toreceive paid health and dental benefits and life insurance coverage. All coverage continues for thelifetime of the retiree and spouse. In accordance with public sector accounting standards, the projectedunit credit actuarial cost method has been used to determine the future cost of these benefits at the endof the year. The most recent actuarial valuation was dated February 4, 2021 and is effective December31, 2020. Assumptions used are as follows:

a) a discount factor of 2.40% (2019 - 3.4%) was used;b) an increase of 6.54% for health in 2020 (2019 - 5.91%), linearly decreased to an ultimaterate of 4% in 2041, and an annual increase of 4% for dental benefits was used;c) an employee will retire when they meet the criteria for an unreduced pension fromOMERS, but not later than age 65; andd) all employees will remain employed by the Municipality until retirement.

The liability, based on the above assumptions, at year-end is $19,624,300 (2019 - $19,052,599). Anadditional expense of $571,701 (2019 - $928,300) is reported in the Consolidated Statement ofFinancial Operations and is reflected throughout the various operating departments.

Effective August 1, 2011 new Municipal staff hires are eligible for post-retirement benefits to age 65and after age 65 post-retirement benefits will cease.

13.CommitmentIn accordance with a service agreement entered into by the Municipality with the Ontario Clean WaterAgency, the primary sewage system is operated by the Agency. The Municipality is obligated to meetall operating costs and repay the long term liabilities related to these projects.

The Municipality also has service agreements with Essex-Windsor Solid Waste Authority for garbagepickup and the Solicitor General for the provision of police services by the Ontario Provincial Police(OPP). The agreement with the Solicitor General for policing services will be terminated on June 9,2021 at which time the OPP will contine to provide the Municipality with policing services.

The agreement with Essex Power Corporation to provide water meter reading and water andwastewater billing services was terminated. The Municipality will be providing these services toLeamington residents starting in 2021.

At the beginning of 2021, the Municpality entered into an agreement to purchase two school sites fromthe Greater Essex County District School Board. These properties are intended for resale.

14.Budget FiguresThe 2020 Financial Plan (adopted budget) adopted by Council on February 5, 2020 was prepared on amodified accrual basis, while Public Sector Accounting Standards require the budget to be restated("restated budget") and reported on a full accrual basis in relation to actual results in the financialstatements.

- 18 -



The following summary reflects adjustments made to the adopted budget (modified accrual basis) toderive the restated budget (full accrual basis) as presented in the financial statements:

2020

Financial Plan (Budget) By-law surplus for the year $ -Add:

Accumulated surplus, beginning of the year 328,403,362Budgeted transfers to capital 10,610,034Principal payments on debt 2,903,786Capital revenue for tangible capital assets 11,204,236Landfill post-closure costs 204,680

Less:Budgeted transfers to reserve and reserve funds 1,761,960Amortization on tangible capital assets (9,321,730)Capital expenses that are operating (3,827,817)Post-employment benefit costs (952,631)

Budget Surplus per Consolidated Statement of Financial Operations $ 340,985,880

15.Landfill Closure Costs LiabilityLandfill #2 was closed in 1993 and requires care consisting of hauling and treating leachate for anestimated period of 40 years. The liability was calculated assuming a 7% discount rate and a 2% rateof inflation using current annual contributions. Payments are made on a bi-monthly basis. The liabilitycalculated using the above assumptions amounted to $2,679,630 (2019 - $2,858,583). This liabilitywill be funded from operations.

The landfill is located outside of the Municipality of Leamington. The liability shown is theMunicipality's share of costs.

- 19 -



16.Expenses by Object2020 2019

Salaries, wages and benefits $ 16,702,092 $ 16,785,287Materials and supplies 10,737,481 10,565,357Contracted services 19,718,539 17,243,086Long term debt interest charge 1,242,633 1,413,860Rents and financial expenses 4,152,454 1,071,350External transfers 404,788 395,260Amortization 9,960,992 9,088,165

$ 62,918,979 $ 56,562,365

17.Contributed Tangible Capital AssetsIn 2020, developers contributed subdivisions to the Municipality. These contributed tangible capitalassets are categorized as infrastructure and have been recognized at fair market value at the date oftransfer.

18.Investment Income2020 2019

Bank and investment interest income $ 1,512,268 $ 1,958,947Increase in equity of owned companies 321,670 366,405Interest earned on debentures 3,353 5,386

$ 1,837,291 $ 2,330,738

19.Other Income2020 2019

Sponsorship income $ 155,000 $ -Donations 147,286 163,496Uptown Business Improvement Area levy 115,951 115,342Penalties and interest on taxation 112,041 466,323Royalties 64,340 45,777Gaming revenues 37,532 63,757Fines 27,968 40,905Easement sales 265 69,098Gain on sale of non-capital assets - 36,773

$ 660,383 $ 1,001,471

- 20 -



20.Accumulated Surplus2020 2019

Reserves and Reserve FundsReserves (Schedule 2) $ 66,903,728 $ 56,265,208Reserve funds (Schedule 2) 16,338,757 15,452,657Equity in Essex Power 12,697,749 12,228,069

95,940,234 83,945,934

Operating fund 7,361,736 6,299,502Capital fund (2,365,763) (1,356,688)Tangible capital assets (Schedule 1) 300,756,379 285,994,083

305,752,352 290,936,897

Unfunded LiabilityDebt (20,819,731) (24,307,187)Landfill closure cost liability (2,679,630) (2,858,583)Sick leave liability (310,100) (261,100)Post-employment benefit (19,624,300) (19,052,599)

(43,433,761) (46,479,469)

Accumulated Surplus $ 358,258,825 $ 328,403,362

21.Segmented InformationThe Municipality of Leamington is a lower tier municipality that provides a wide range of services toits citizens. These services are provided by departments of the Municipality and their activities arereported in Schedule 3 to these statements.

For each reportable segment, the Municipality has reported expenses that represent both amounts thatare directly attributable and amounts that are allocated based on Schedule 40 of the FinancialInformation Return submitted to the Ministry of Municipal Affairs. Revenues have not been presentedby segment based on their nature and instead are shown by object.

The Municipality's reportable segments and their associated activities are as follows:

(a)General government:General government includes levy revenue, council, legal services, legislative services, finance andbusiness services, human resources, information technology services, community services,engineering and emergency services.

- 21 -



21.Segmented Information (Cont'd)

(b) Protective services:Protective services includes fire, police, conservation authorities, building, by-law, and animalcontrol. It also includes emergency measures such as services related to the COVID-19 pandemicand shoreline flooding.

(c) Transportation servicesTransportation services includes public works, transit, parking, streetlights, traffic signals, andresurfacing roads.

(d) Environmental servicesEnvironmental services includes water, urban sanitary and storm sewers, waste water treatment andgarbage collection and disposal.

(e) Health servicesHealth services includes cemetery operations.

(f) Recreation and cultural servicesRecreation and cultural services includes the Leamington Marina, other municipal parks, NatureFresh Farms Recreation Centre and Library.

(g) Planning and developmentPlanning and development includes the operations of the planning department, which facilitates theorderly growth of the Municipality, economic development, tourism and the Leamington BIA(business improvement area).

(h) Municipal drainage actMunicipal drainage act includes the drainage operations.

22.Comparative FiguresCertain comparative figures have been reclassified to conform to the current year's presentation.

23.Subsequent EventAs a result of the COVID-19 pandemic that began on March 17, 2020, certain elements of theoperations of the Municipality have changed to protect council, employees and their families. It is notknown when the pandemic will be lifted or when operations will return to normal. The economicimpact of the continuing pandemic on the Municipality's operations cannot be reliably estimated at thistime.

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The Corporation of the Municipality of LeamingtonTrust Funds Under Administration

Balance Sheet(Unaudited)

as at December 31, 2020

AlbunaCemetery

BayviewCemetery

LakeviewCemetery

2020Total

2019Total

AssetsCash $ 100 $ 5,105 $ 127,797 $ 133,002 $ 131,972Cash - held in trust 80,116 - - 80,116 80,204Accounts receivable - - - - 926

$ 80,216 $ 5,105 $ 127,797 $ 213,118 $ 213,102

LiabilitiesDue to general fund $ 116 $ 7 $ 184 $ 307 $ 591Trust balance 80,100 5,098 127,613 212,811 212,511

$ 80,216 $ 5,105 $ 127,797 $ 213,118 $ 213,102

See accompanying notes to financial statements

- 23 -

The Corporation of the Municipality of LeamingtonTrust Funds Under Administration

Statement of Continuity(Unaudited)


AlbunaCemetery

BayviewCemetery

LakeviewCemetery

2020Total

2019Total

Balance at Beginning of Year $ 80,100 $ 5,098 $ 127,313 $ 212,511 $ 210,361

RevenuesPerpetual care fees - - - - 1,200Marker maintenance fees - - 300 300 950Interest income 2 101 2,532 2,635 3,929Interest income - Bequest 1,592 - - 1,592 2,401

1,594 101 2,832 4,527 8,480

ExpendituresAdministration fee 1,594 101 2,532 4,227 6,330Balance at End of Year $ 80,100 $ 5,098 $ 127,613 $ 212,811 $ 212,511


- 24 -


Consolidated Schedule of Tangible Capital Assets - Schedule 1Categorized by Asset Type


Cost

Balance atDecember 31,

2019 Additions Disposals Adjustments


2020Land $ 20,318,826 $ - $ (117,733) $ - $ 20,201,093Land improvements 12,980,566 1,142,677 (42,716) - 14,080,527Buildings 90,866,283 1,497,435 (300,183) - 92,063,535Machinery and equipment 37,641,209 2,445,351 (605,127) - 39,481,433Vehicles 7,430,080 1,505,816 (384,890) - 8,551,006Linear assets 247,956,037 20,930,860 (2,678,407) - 266,208,490Assets under construction 16,430,556 1,293,583 (2,516,514) - 15,207,625Total 433,623,557 28,815,722 (6,645,570) - 455,793,709

AccumulatedAmortization


2019Amortization

ExpenseAmortization

Disposal Adjustments


2020Land - - - - -Land improvements 3,261,661 322,003 (17,316) - 3,566,348Buildings 29,162,036 2,157,548 (107,953) - 31,211,631Machinery and equipment 14,829,739 1,732,948 (423,764) - 16,138,923Vehicles 4,351,942 501,396 (384,889) - 4,468,449Linear assets 96,024,096 5,247,096 (2,016,180) 396,967 99,651,979Assets under construction - - - - -Total 147,629,474 9,960,991 (2,950,102) 396,967 155,037,330

Net Book Value


2019


2020Land 20,318,826 20,201,093Land improvement 9,718,905 10,514,179Buildings 61,704,247 60,851,904Machinery and equipment 22,811,470 23,342,510Vehicles 3,078,138 4,082,557Linear assets 151,931,941 166,556,511Assets under construction 16,430,556 15,207,625Total $285,994,083 $300,756,379

The Corporation of the Municipality of Leamington holds various historical treasures and works of art,located in municipal buildings within the Municipality. These items are not recognized as tangible capitalassets in the financial statements because a reasonable estimate of the future benefits associated with suchproperty cannot be made.


- 25 -


Consolidated Schedule of Tangible Capital Assets - Schedule 1Categorized by Functional Class


Cost


2019 Additions Disposals Adjustments


2020General government $ 13,602,927 $ 388,987 $ (197,408) $ - $ 13,794,506Protective services 6,910,309 1,165,938 (224,858) - 7,851,389Transportation services 89,013,179 10,241,510 (2,871,406) - 96,383,283Environmental services 271,316,419 15,437,555 (3,170,895) - 283,583,079Health services 249,271 - - - 249,271Recreation and cultural services 52,504,253 1,581,732 (181,003) - 53,904,982Planning and development 27,199 - - - 27,199Total 433,623,557 28,815,722 (6,645,570) - 455,793,709

AccumulatedAmortization


2019Amortization

ExpenseAmortization

Disposal Adjustments


2020General government 2,439,056 403,971 (77,580) - 2,765,447Protective services 4,413,902 310,202 (224,858) (21,000) 4,478,246Transportation services 31,411,285 2,588,021 (728,454) 214,128 33,484,980Environmental services 91,582,674 5,226,811 (1,819,180) 182,839 95,173,144Health services 159,498 8,047 - - 167,545Recreation and cultural services 17,601,688 1,420,053 (100,030) 21,000 18,942,711Planning and development 21,371 3,886 - - 25,257Total 147,629,474 9,960,991 (2,950,102) 396,967 155,037,330

Net Book Value


2019


2020General government 11,163,871 11,029,059Protective services 2,496,407 3,373,143Transportation services 57,601,894 62,898,303Environmental services 179,733,745 188,409,935Health services 89,773 81,726Recreation and cultural services 34,902,565 34,962,271Planning and development 5,828 1,942Total $285,994,083 $300,756,379


- 26 -


Schedule of Reserves and Reserve Funds Balances - Schedule 2for the year ended December 31, 2020

2020Budget

2020Actual

2019Actual

RevenueInterest income $ - $ 339,029 $ 392,370

Transfers From (To) Other FundsNet Transfers from operating fund 1,761,960 15,730,165 13,996,933Net transfers from (to) capital (8,150,041) (4,544,574) 570,815

(6,388,081) 11,185,591 14,567,748

Change in Fund Balance (6,388,081) 11,524,620 14,960,118

Opening Fund Balance 71,717,865 71,717,865 56,757,747

Ending Fund Balance $ 65,329,784 $ 83,242,485 $ 71,717,865

Analyzed as follows:Reserves Set Aside by Council

Working capital $ 1,621,137 $ 2,365,515 $ 2,311,685Contingencies 7,676,270 10,833,035 9,477,880Equipment replacement 6,967,957 8,127,013 7,668,856Parking operations 21,103 96,713 6,499Waste water treatment 7,530,094 11,409,110 8,864,315Water system renewals 7,546,321 9,392,993 6,489,690Capital financing 18,432,763 24,625,866 21,391,862Tree planting 64,421 53,483 54,421

49,860,066 66,903,728 56,265,208

Reserve Funds Set Aside by Council, Legislation, Regulation or Agreement

Capital financing 7,676,421 7,684,697 7,644,108Building services 1,677,889 2,377,070 1,686,228Impost and lot levy fees 193,614 196,236 193,614Library and cultural purposes 26,464 35,670 33,377Union Water Supply System 5,895,330 6,045,084 5,895,330

15,469,718 16,338,757 15,452,657

$ 65,329,784 $ 83,242,485 $ 71,717,865


- 27 -


Schedule of Segment Disclosures - Schedule 3as at December 31, 2020

GeneralGovernment

ProtectiveServices

Transporta-tion Services

Environmental Services

HealthServices

Recreationand Cultural

ServicesPlanning andDevelopment Drainage Consolidated

RevenuesTaxation - municipal only $ 34,360,572 $ - $ - $ - $ - $ - $ - $ - $ 34,360,572User charges 470,185 (1,807) 45,680 27,600,887 13,437 1,206,449 86,033 1,244,736 30,665,600Contributed tangible capital assets 14,078,938 - - - - - - - 14,078,938Government grants 3,399,987 109,774 1,961,539 2,581,698 - 4,189 89,470 402,897 8,549,554Investment income 1,448,145 - - 389,146 - - - - 1,837,291Licences and permits 19,028 1,449,298 9,200 - - - - - 1,477,526Essex Power Corporation 469,680 - - - - - - - 469,680Dividend income 453,282 - - - - - - - 453,282Sponsorship income 155,000 - - - - - - - 155,000Donations 100,000 - - - - 47,286 - - 147,286Deferred revenue - - - - - - 130,000 - 130,000Uptown business improvement area

levy 115,951 - - - - - - - 115,951Penalties and interest on taxation 112,041 - - - - - - - 112,041Rents and concessions 7,424 7,591 - - - 76,601 - - 91,616Royalties 6,713 - 57,627 - - - - - 64,340Gaming revenues 37,532 - - - - - - - 37,532Fines - 12,741 15,227 - - - - - 27,968Easement sale 265 - - - - - - - 265

55,234,743 1,577,597 2,089,273 30,571,731 13,437 1,334,525 305,503 1,647,633 92,774,442

ExpensesSalaries, wages and employee benefits 4,819,061 3,263,141 2,053,576 2,761,613 33,904 2,670,573 882,329 217,895 16,702,092Materials, goods, services, utilities 833,054 464,123 1,396,488 3,533,551 19,223 1,466,179 62,785 2,962,078 10,737,481Contracted services 1,023,705 5,777,878 609,933 11,858,125 27,113 184,357 237,428 - 19,718,539Interest on long-term debt 101,772 20,567 - 976,456 - 140,670 - 3,168 1,242,633Rents and financial expenses and loss

on sale of tangible capital assets 3,697,122 813 115 219,048 - 31,161 204,195 - 4,152,454External transfers 165,015 235,023 - - - 4,750 - - 404,788Inter-functional adjustments (143,833) 46,300 45,408 121,953 135 1,571 - (71,534) -Amortization 403,971 310,202 2,588,022 5,226,811 8,047 1,420,053 - 3,886 9,960,992

10,899,867 10,118,047 6,693,542 24,697,557 88,422 5,919,314 1,386,737 3,115,493 62,918,979

Annual Surplus (Deficit) $ 44,334,876 $ (8,540,450) $ (4,604,269) $ 5,874,174 $ (74,985) $ (4,584,789) $ (1,081,234) $ (1,467,860) $ 29,855,463


- 28 -

ENG-29-21

Report

To: Mayor and Members of Council

From: Gaspare Graziano, C.E.T., Engineering Project Manager

Date: August 5, 2021

Re: Bridge 21 Tender Results

Recommendation:


1. The Bridge 21 Reconstruction Project contract be awarded to South Shore Contracting of Essex County Inc., 1511 County Road 20, Amherstburg, Ontario, N9V 2Y8, in the amount of $543,750.00 (plus applicable taxes); and

2. The $78,820 variance be funded from the Federal Gas Tax Reserve Fund. (ENG-29-21)

Background:

In 2019 the Municipality retained the services of Stantec Consulting Limited to complete a Biennial Bridge and Culvert Condition Survey with the objective of updating the Municipality’s bridge and culvert inventory, recording current structural conditions and prioritizing the maintenance and remedial needs.

Bridge 21 is located on Mersea Rd 7, approximately 0.6 km east of Mersea Rd 12, as identified in Figure 1. The existing bridge is a two lane, single span cast-in-place concrete slab structure and was constructed in 1929.

Complete reconstruction within 1-3 years was the recommendation in the 2019 Biennial Bridge and Culvert Condition Survey due to the significant degree of delamination, cracking, footing exposure, as well as its age of 92 years.

Request For Proposal

A formal Request For Proposal (RFP) process to hire a consultant for the purpose of engineering, design and contact administration was completed on February 12, 2021, and RC Spencer was the successful proponent and was awarded the contact as outlined in ENG 09-21 report.

, ENG-29-21

Comments:

RC Spencer has completed the design and tender documents and the Municipality advertised the tender on the Bids and Tenders website.

On August 5, 2021, the Municipality received two compliant tender submissions from contractors. Results of the tenders are shown in Table 1 below. No errors were found during the tender analysis.

Table 1: Summary of Compliant Tender Submissions

South Shore Contracting is the low tenderer for this project, and was recently awarded the Bridge 44 Embankment Stabilization project.

Financial Impact:

In the 2021 Engineering Capital Budget, Council approved $545,000, for the completion of engineering, design, contract administration and construction for Bridge 21 and is funded by Federal Gas Tax Fund.

Table 2: Project Budget

2021 Budget (Engineering Capital) Amount

(Including Net HST) Bridge 21 $ 545,000

Post Tendering Estimated Costs to Complete

Amount

(Including Net HST)

South Shore Contracting of Essex County Inc. –Tender amount $ 553,320

Contract Administration and Misc. during construction $ 70,500

Total $ 623,820

Estimated Variance ($ 78,820)

Included in the contract value of $ 553,320 (Incl. Net HST) is contingency allowances of $60,000 (Excl. taxes). Administration recommends that, if necessary, the $78,820 variance be funded from the Federal Gas Tax Reserve Fund. The budgeted balance of the Federal Gas Tax Reserve Fund at year end 2021 is projected to be $2,945,509.

Contractor Amount

(Excluding Taxes) Amount

(Including Net HST) South Shore Contracting of Essex County Inc. $ 543,750.00 $ 553,320.00 Intrepid General Limited $ 561,002.24 $ 570,875.88

, ENG-29-21


Gaspare Graziano, C.E.T. Engineering Project Manager

Allan Botham, P. Eng Manager of Engineering Services

Robert Sharon, B. Comm., MPA, CMO Director of Infrastructure Services

G.G.

Attachments: Figure 1: Bridge 21 on Mersea Road

T:\Community Services\Community Services\Community Services Council Reports\2021 Reports\Engineering\ENG-29-21 - Bridge 21 Tender Results\ENG 29-21 Bridge 21 Tender Results.docx

, ENG-29-21

Figure 1: Bridge 21 on Mersea Road 7

LLS-64-21

Report

To: Mayor and Members of Council From: Emily Gerardo, Manager of Human Resources Date: July 26, 2021 Re: Amendment to Anti-Nepotism Policy

Recommendation: It is recommended that:

1. Council approve the amendment to Policy H11 – Anti-Nepotism. (LLS-64-21)

Background: The Municipality has had an Anti-Nepotism Policy (the “Policy”) since at least 1999. It does not appear that the Policy has been amended since that date. The Policy, as it is currently written, indicates that an immediate relative of an employee may not be considered for employment in the same department as the employee. An immediate relative is defined as a parent, child or spouse. The size of the municipal workforce has grown significantly since 1999. The size of all municipal departments has also grown making this provision unreasonable and without a logical basis for application when most departments have over 20 staff members and several service areas. Further, competition to recruit employees within the municipal sector has also increased and recruitment for many positions continues to be a challenge, particularly those that have restrictions related to the living radius from certain municipal facilities. The Policy adds to these challenges, further limiting the persons that may work within a department. Although the Human Resources Department is in the midst of a review of the Municipality’s employment policies to update the policy language and consolidate and amend the provisions of a number of policies to reflect the current conditions, legislation and requirements of the workforce, the review is not complete. It is therefore, necessary for Council to consider an amendment to the Policy in the interim in order to address the immediate needs of the Municipality.

, Report LLS-64-21

Comments: The proposed amendment to the Policy limits the current employment prohibition to situations wherein an employee and an immediate relative would be in a reporting relationship. A reporting relationship is defined as one in which an individual has the authority to direct and control the activities and work assignments of another employee; review or approve performance reviews; administer disciplinary action; or recommend the hiring or termination of an employee. Amending the Policy as indicated will continue to maintain the integrity of the Municipality’s hiring and employment practices and ensure that employment related decisions concerning existing or potential employees are free from any real or perceived improper influence. In addition, the definition of ‘spouse’ in the Policy has been updated to reflect modern language. The Policy is attached as Appendix I to this Report. The amendments to the Policy are highlighted in yellow. Financial Impact: There is no financial impact in connection with the adoption of this Policy. Respectfully submitted, Emily Gerardo Ruth Orton Manager of Human Resources Director of Legal and Legislative Services Attachments: Appendix I – Policy H11 – Anti-Nepotism

Policy No.: H11 - Anti-Nepotism Date Enacted: February 22nd, 1999 Amended By: #C-XXX-21, July XX, 2021

Subject In keeping with the Human Rights Legislation, the Corporation will not discriminate on the basis of family relationships. However, the Corporation does wish to ensure that employees are not placed in a position of being forced to choose between the interests of the Corporation and a family member. As a result, the following policy has been adopted.

Scope This policy applies to all full time employees, part time employees and firefighters.

Definitions

“Employee”, for the purpose of this policy, shall include:

any full time employee, any part time employee and any firefighter.

“Immediate Relative”, for the purpose of this policy, shall include:

Parent which shall mean any person who is mother, father, stepmother or stepfather, foster mother or foster father;

Child which shall mean any person born within or outside marriage and includes a person whom the parent has demonstrated a settled intention to treat as a child of his/her family and includes a stepchild or an adopted child;

Spouse which shall mean any person to whom a person is married, in a civil union, or common-law marriage.

“Reporting Relationship” occurs where an individual has the authority to direct and control the activities and work assignments of another employee; review or approve performance reviews; administer disciplinary action; or recommend the hiring or termination of an employee.

, Policy H11 - Anti-Nepotism

Policy

1. The immediate relative of an employee will not be considered for employment in the same department as the employee if such employment would create a reporting relationship between the employee and the immediate relative.

2. Where an immediate relative of an employee is hired for part-time seasonal employment, prior to hiring, approval must be obtained from the Chief Administrative Officer, and at no time will an immediate relative seeking part-time or seasonal employment be hired within the same division of a department as an employee if such employment would create a reporting relationship between the employee and the immediate relative.

3. In the event that a conflict with this policy is created through either marriage between staff members or an employee’s promotion to a supervisory position, then a review will be undertaken. Such review will be undertaken by the Chief Administrative Officer. The Chief Administrative Officer will seek to find a solution that is consistent with the purpose of this policy as well as acceptable to the parties concerned.

CL/99/16 LLS-64-21

LLS-66-21

Report

To: Mayor and Members of Council From: Emily Gerardo, Manager of Human Resources

Date: July 27, 2021

Re: Salary Review

Recommendation:


1. ML Consulting be retained to undertake a salary review including a review of job

descriptions and job values; assessing the competitive pay market and the

Municipality’s current pay policy, updating pay equity compliance and developing a

revised salary grid for implementation in 2022.

2. The Manager of Human Resources be authorized to execute all documents required to

effect this retainer. (LLS-66-21).

Background: Salary Administration Program In 2013, Council adopted a Salary Administration Program (the “Program”) as prepared by its consultant McDowall Associates, a leader in the field of salary administration programs for both public and private sectors. They are experts in matters related to pay equity, internal equity and market analysis. The system is designed to ensure pay equity compliance and the Program established the process by which salaries for the non-union employee group are administered. The principal from McDowall Associates assigned to the 2013 project that resulted in the adoption of the Program as well as a 2017 salary review was Marianne Love who has a background in law and extensive experience in appearing before the Pay Equity Tribunal. 2017 Salary Review Using the McDowall Job Evaluation System, which was the identified tool within the Program,

Marianne Love reviewed and evaluated job descriptions that had been revised but not formally reviewed since 2012. She also compared jobs at the Municipality to similar positions in comparator organizations and performed a market analysis of 2017 rates based upon that review. The proposed salary grid developed from Ms. Love’s review and analysis recommended annual salaries at the 50th percentile (median) of market. Ten municipal comparators were included in the market analysis based on geographic location, similar service alignment (“like” services) and size. The market analysis suggested that an adjustment to certain pay bands was required as the pay for those bands was low compared to market. Ms. Love presented the salary review findings to Council on January 29, 2018. At such time, Council only approved the 2% economic adjustment and did not accept the new proposed salary grid. At that time, Council suggested that the proposed salary grid be brought back for consideration at a later date. On May 14, 2019 the same grid proposed in January of 2018, adjusted to include the 2018 and 2019 economic adjustment, was approved by Council. Economic Adjustments Pursuant to the Municipality’s Pay Policy, economic adjustments are considered annually by Council in connection with full-time non-union staff, members of Council and certain boards and committees as well as part-time and student employees. Economic adjustments are determined based on the Consumer Price Index, negotiated settlements with unionized employees, and the financial impact against budgetary constraints. Although economic adjustments are a tool to ensure that salaries are not impacted by inflation; such adjustments do not take into consideration factors related to pay equity; internal equity; and market competitiveness.

Comments: It is standard practice to undertake regular salary reviews at least every 3 to 5 years based on a compensation philosophy which includes the following components:

Fairness being internal equity achieved through job evaluation and banding similar

value positions

Compliance related to pay equity and other legislation achieved through analysis and

preparing and maintaining a Pay Equity Plan

Competitiveness which addresses attraction and retention issues achieved by paying at a competitive percentile of the defined pay market

Affordability which is determined by Council having regard to budget implications and projections

The importance of regular salary reviews cannot be understated, particularly when there are several municipalities competing to fill vacancies for specialized positions in a highly competitive market. In keeping with the above philosophy, as it has been 4 years since the

last salary review, it is appropriate to undertake a salary review now so that results may be implemented in 2022. It is proposed that Ms. Love, who is now the principal of ML Consulting, be retained to undertake this review as she has extensive knowledge of the industry and having undertaken the past two salary reviews on behalf of the Municipality she has knowledge of this organization in particular. The objectives of the salary review are as follows:

Review of Job Descriptions An internal review of all non-union job descriptions using the McDowall Job Evaluation System will take place to ensure that the descriptions accurately reflect the work of each role and capture changes to jobs which have been impacted by elevated service level expectations, degree of skill required and modernization. For example, as a result of the By-law Enforcement Service Delivery Review and the direction of Council, amendments to the By-law Enforcement job description are necessary to reflect the skills required to execute an enforcement driven model rather than a compliance driven model, particularly in challenging or difficult situations. Job descriptions will be reviewed by Ms. Love to ensure that accurate job values are assigned to each. Competitive Market Analysis A minimum of ten to twelve comparators will be identified for participation in the salary survey. Municipal comparators will be reviewed and selected based on specific criteria and organization issues. The following criteria will be considered for comparator selection:

Comparable size;

Similar employment markets (assessment base and geographic placement)

and economies;

Equivalent scope of services; and

Historic comparators. Ms. Love will match the non-union positions to the external market having regard for position responsibilities, organization charts, and job rates. She will perform the job matching, prepare tabulated comparative results showing Leamington’s market placement and will prepare a recommendation as to preferred market targets for positions within each band. Pay Equity The Pay Equity Act requires employers to identify and correct gender discrimination that may be present in their compensation practices and to adjust the wages of employees in female job classes so that they are at least equal to the wages of employees in male job classes when they are found to be comparable.

The finalized rating results will be used to prepare a pay equity analysis and an updated Pay Equity Plan. Job class gender will be reviewed having regard to current and historic incumbency. The analysis will be tested to ensure defensible results using methodologies prescribed by the Pay Equity Act.

Financial It is anticipated that the cost of the salary review will be approximately $30,000 plus HST. Although these costs were not included within the 2021 budget, the same may be funded from the human resources professional services account. The cost of the implementation of the results of the salary review will be included in the draft 2022 budget. The actual implementation of these results would be undertaken only upon the approval by Council of the recommended salary grid as will be presented by Ms. Love at the conclusion of her review. Respectfully submitted, Emily Gerardo Ruth Orton Manager of Human Resources Director of Legal and Legislative Services

FIN-21-21

Report

To: Mayor and Members of Council

From: Laura Rauch, Director of Finance and Business Services

Date: July 29, 2021

Re: 2020 Year End Variance Analysis

Recommendation:


1. The transfers of 2020 municipal taxation-funded surplus funds of $2,258,525 beapproved as follows:

Table 1 – Summary of Recommended Transfers

Reserve Transfers Amount Contingency Reserve $1,000,000 Waterfront Redevelopment Reserve $1,000,000 Municipal-Wide Accessibility Modernization Reserve $ 258,525 Total $2,258,525

*source is Table 1

2. Information regarding the 2020 year-end variance analysis be received;

3. Information regarding transfers for the net financial positions of the Sewer, Buildingand Parking Departments and rate funded Wastewater (PCC), and WaterDepartments for 2020 to the respective reserve accounts be received;

4. Information regarding the transfers to reserves for 2020 committed capital projectsbe received; and

5. The schedules regarding the ending balances for the 2020 reserve and reservefunds be received. (FIN-21-21)

, FIN-21-21

Background:

Year-end projections are compiled on an account-by-account basis using the best information available at the time. Financial information for results as at December 31, 2020 has been reviewed and a cumulative surplus using a modified-cash basis has been determined.

Note the accumulated surplus of $358.3M, disclosed in the 2020 audited financial statements is not comparable with the results outlined in this report. The financial statements are reported in compliance with Public Sector Accounting Board (PSAB) accounting regulations which report the equity position of the Municipality as at December 31, 2020 including net book value of tangible capital assets, post-employment benefits and amortization expense in calculating the net municipal position (surplus) for the year.

This report provides the cash surplus derived based on use of taxes levied and fees collected to pay for goods and services to operate the Municipality for only 2020.

Comments: Taxation Supported Results:

The 2020 fiscal year ended with a cumulative municipal taxation-funded surplus of $2.26M. Schedule 1 includes the recommended transfers to reserves based on the year-end results. This surplus is inclusive of the Provincial Safe Restart Funding (SRF) that was applied to the 2020 budgetary pressures in the amount of $1,074,000. In 2021, the Province has allocated to Leamington SRF of $835k and this funding is intended to be used for direct expenses and net budgetary pressures inclusive of unrealized revenues reduced by savings due to the COVID-19 pandemic.

Schedule 2 provides detailed explanations for the net surplus by department. There are many offsetting variances as outlined in Schedule 2 that are explained by the budget category grouping. In summary, the surplus arose from the following five elements:

1) Safe Restart Funding - $1.074M In August 2020, the Province announced Safe Restart Funding (SRF) and allocated $676k. Based on the financial forecast submitted for the remainder of 2020, the Municipality received an additional $398k to support some the remaining 2020 operating needs. The SRF allocation is intended to address COVID-19 operating costs and budgetary pressures. In 2020, the funding was used for:

, FIN-21-21

Table 2: Safe Restart Funding Allocation

Budget Area Amount Category Description Interest and penalty revenue

$353k Unrealized revenues

Council approved waiving penalty & interest April thru Oct.

Recreation memberships and programming revenue


Facility closure

Incremental operating expenses

$172k Direct costs PPE, beach patrol, enhanced cleaning, etc.

Provincial Offices Act Revenues


Court closure

All of these costs and unrealized revenues were incremental to budget or net budgetary pressures in 2020 and therefore qualified for the use of the SRF grant.

2) Property Tax Revenues - $904k

Supplemental taxation revenue, which is additional assessments realized within the year related to development, expansion, upgrades, etc., was $878.6k higher than budget. This increase was primarily in residential and farm properties. Property taxes were also greater than budget by $25.1k due to some final year-end adjustments.

3) Salaries and Benefits - $847k

Salaries and benefits were less than budget given the delay with onboarding new positions, staff vacancies, reduced part-time wages due to facility closures and fewer students hired during the year.

4) Interest Income - $523k

Higher interest income than budget is directly attributed to conservative revenue estimates and a high cash position due to timing of expenditures. In 2020, all Municipal investments were held in cash.

5) Tax Adjustments - $240k

Through the budget process, the number and amount of settlements with regards to tax appeals are estimated to reflect a reasonable cost that would be incurred during the fiscal year. A 2020 year-end adjustment for $165k in tax adjustments was made to provide for known property tax adjustments that occurred in early 2020 but related back to prior years.

Schedule 3 lists the in-year (2020) transfers to reserves that have been made for capital projects not completed in 2020, based on the 2021 approved budgeted capital expenditures and Council’s direction to transfer funds provided the project costs did not exceed previously approved funding amounts (2021 budget resolution). These transfers to reserves do not form part of the reported net surplus. Schedule 4 provides a variance analysis on the year-end balances of the reserves and reserve funds compared to the 2020 budget. This analysis includes all in-year Council

, FIN-21-21

approvals as well as project spending changes (carry-forward) from budget as identified in Schedule 3. Financial Impact:

Taxation Funded Results:

A number of factors have been considered in relation to the recommended transfer to reserves of the 2020 net municipal surplus from taxation supported operations as outlined in Schedule 1. The following transfers are recommended to Council:

1) Contingency Reserve $1,000,000 be transferred to the Contingency Reserve. This reserve is used to avoid long-term debt and to manage unfunded one-time costs and/or revenue shortfalls that may arise in a particular budget year. The reserve is used to mitigate the need for extreme tax rate fluctuations from year to year. The 2020 budget included a provision of $150,000 for rate stabilization. Council is reminded that this reserve transfer was removed in the 2021 approved budget to achieve a 0% tax rate increase. This recommended transfer amount is in addition to the $150,000 already included in the Contingency Reserve balance. The funds set aside in the contingency reserve may be used to support new initiatives including strategic land acquisitions and to replenish the reserve account.

2) Waterfront Redevelopment Reserve

$1,000,000 be transferred to the Waterfront Redevelopment Reserve in support of Council’s strategic direction. This reserve, established in 2016, will be used to fund future waterfront re-development initiatives as included in the Waterfront Destination Master Plan that is anticipated to be presented to Council by the end of this year.

3) Municipal-Wide Accessibility Modernization Reserve

$258,525 be transferred to a newly established Municipal-Wide Accessibility Modernization Reserve. The purpose of this new reserve would be to support the investment in municipally accessible services and also infrastructure as required by the Accessibility for Ontarians with Disabilities Act (AODA) which aims to identify, remove and prevent barriers for people with disabilities. The AODA applies to all levels of government, non profit organizations, and private sector businesses. The goal of AODA is to make Ontario accessible by 2025. With support from the Leamington's Accessibility Advisory Committee, the Municipality submitted a federal grant as part of the initial investment in the Municipal-Wide Accessibility Modernization Program (MWAMP) which included 4 significant reinvestments that will address accessibility needs within the community. The submitted projects include hard surfacing the Monarch Trail from Robson Road to Oak Street, reconstruction of the Fire Hall/Courthouse Entrance and Recreation Facility Upgrades including accessible doors and an inclined stair lift. Although the outcome of the application is outstanding, establishing this reserve will confirm the importance of identifying, removing and preventing barriers for people with disabilities who live, work in or visit the Leamington community.

, FIN-21-21

Taxation Funded Results Where Net Financial Position Transfers to/from a Reserve:

For 2020, Administration has transferred the net position of the following departments to (or from) the respective reserves (Schedule 2):

Department Budget Actual Variance

Sewers $167,840 $477,563 $309,723

Building ($8,339) $660,026 $668,365

Parking $16,604 $71,715 $57,111

Variances within these departments are summarized as follows:

1) Sewer Department:

$310k more than expected has been transferred to the Infrastructure Reserve in 2020.

The additional transfer is related to conservative budgeting as it relates revenues for supplemental taxation, sewer separation recoveries and less than budgeted sewer tax levy write-offs as well as maintenance work.

2) Building Services Department:

$668k more than expected has been transferred to the Building Services Reserve in 2020.

$549k resulting from increased development and conservative budgeting as it relates to growth.

$65k purchase for inspection/permitting software project deferred to 2021.

$19k savings in conferences and training due to limited offerings, resourcing availability to participate in training due to workload and travel restrictions.

$18k savings in salaries and benefits related to vacant positions.

3) Parking Department:

$57k more than expected has been transferred to the Parking Reserve in 2020.

$64k savings in salaries and benefits as resources were allocated to By-law Enforcement Services.

Decreased parking revenues due to reduced parking infractions offset by decreased overall operational expenses.

, FIN-21-21

User Rate Funded Results:

In addition to the above-noted results, some departments are funded from user rates and the net departmental position is normally transferred to (or from) the respective reserves as a sustainable ‘self-funding’ model. For 2020, Administration has transferred the net position of the following departments to (or from) the respective reserves (Schedule 2):

Department Budget Actual Variance

PCC ($1,334,221) ($390,642) $943,579

Water $550,110 $1,684,330 $1,134,220

Variances within these departments are summarized as follows:

1) PCC Department:

$752k in additional revenues due to increased flows to the plant and increased hauled waste revenues.

$192k reduced operating costs including allocation of staffing resources, deferral of student hiring as well as reduced utilities and treatment costs.

As a result, the deficit was $944k less than expected and this amount remains in the PCC Plant Reserve.

2) Water Department:

Water revenues are $1.67M more than budget primarily attributed to metered greenhouse consumption. Residential and commercial consumption realized increases, but not as significant as the greenhouse. This increase is offset by the cost of the treated water from UWSS which increased has by $796k. This results in a net budgetary favourable variance of $876k.

$697k increased revenue collected from the new water connection fee for greenhouses ($5,000 per growing acre) to fund future expansion requirements. The full amount collected for greenhouse connections has been reserved for future use.

$258k reduced operating costs including allocation of staffing resources, reduced overtime, timing of studies being completed and the first year of the AMI software licensing and maintenance costs included as part of the capital project.

As a result, the surplus was $1.13M more than expected and has been transferred to the Water – Line Renewals Reserve.

, FIN-21-21

Respectfully submitted, Laura Rauch, CPA, CMA Director of Finance and Business Services lr Attachments: Schedule 1 - Recommended Transfers to Reserves Based on 2020 Year End Results Schedule 2 - Year End Financial Results by Department Schedule 3 - Transfers to Reserves for Approved Capital Projects Schedule 4 – Year End Financial Results – Reserve and Reserve Funds T:\Finance\F90 - Reports\2021\FIN-21-21 2020 Variance Analysis

Recommended Transfers:2020 Municipal Surplus $2,258,525Less Transfers to:

Contingency Reserve (1,000,000)Waterfront Redevelopment Reserve (1,000,000)Municipal-Wide Accessibility Modernization Reserve (258,525)

Replenishment of reserve and rate stabilization. Council's strategic direction.Funding for accessibility projects.

Net Municipal Surplus after Adjustments ($0)

For the Year Ended December 31, 2020

Page 8, FIN-21-21

Schedule 1

The Corporation of the Municipality of LeamingtonRecommended Transfers to Reserves Based on 2020 Year End Results

A. Taxation Supported Departments:

Supplemental taxation revenue 250,000$ 1,096,243 846,243$ Increased supplemental tax revenueGovernment grant revenue - 1,074,600 1,074,600 Safe Restart Grant for COVID-19 expenditures fully transferred to COVID-19 Reserve.Transfer to reserves - (1,074,600) (1,074,600) Safe Restart Grant for COVID-19 expenditures fully transferred to COVID-19 Reserve.Property taxes 31,489,784 31,514,883 25,099 Conservative budgeting. Assessment growth greater than anticipated. Tax adjustments (929,905) (764,026) 165,879 Outstanding property tax appeals.Penalties and interest income on taxes arrears 462,000 109,000 (353,000) Council waived penalties and Interest April - October.Contribution from reserves - 353,000 353,000 Unrealized revenue funded from Safe Restart Grant (COVID-19 Reserve).

Government grants - POA court revenue79,000 15,783 (63,217) Reduced Municipal Grant for P.O.A. Court due to COVID-19 restrictions. Funded from Safe Restart

Grant (COVID-19 Reserve).Contribution from reserves - 63,217 63,217 Unrealized revenue funded from Safe Restart Grant (COVID-19 Reserve).

COVID-19 direct costs- (57,881) (57,881) OPP Beach Patrols, masks, hand sanitizer, other COVID-19 direct costs funded from Safe Restart

Grant (COVID-19 Reserve).Contribution from reserves - 57,881 57,881 COVID related expenses funded from Safe Restart Grant (COVID-19 Reserve).Dividend income 425,000 453,282 28,282 Conservative budget for Essex Powerlines dividend income.Government grants - OMPF 2,157,000 2,157,000 - No variance.Naming sponsorship revenue 87,196 87,196 Transfer Naming Sponsorship Revenue to Contingency Reserves.Net transfer to reserves (87,196) (87,196) Transfer Naming Sponsorship Revenue to Contingency Reserves.

Miscellaneous revenues- 292,824 292,824

Transfer Extended Heath Surplus to Health Benefits Reserve. Resource royalties, electricity rebate.Transfer to reserves - (280,000) (280,000) Transfer extended Heath Surplus to Health Benefits Reserve.Insurance (110,872) (141,730) (30,858) Unbudgeted insurance claims.Other operating expenses (87,500) (11,093) 76,407 On Call pay allocated to departments.Transfer to reserves (100,000) (25,000) 75,000 Uncollected donation not transferred to Reserve.Minor variances - operational (1,746,790) (1,756,188) (9,398) Departmental Surplus 31,887,717$ 33,077,195 1,189,478$

Investment income 881,700$ 1,404,308 522,608$ Interest earned in addition to conservative cash estimate.Salaries and benefits (1,280,799) (1,090,702) 190,097 Three staff vacancies for 10 months of 2020.Recoveries from departments 281,999 141,092 (140,907) Administration fees for financing of sewer separation projects.Transfer to reserves - (79,375) (79,375) Council approved transfer of AM Specialist unspent wages to fund consulting in 2021. Conferences and training (13,000) (4,870) 8,130 Reduced spending, limited offerings and travel restrictions.Debit card, credit card and bank fees (13,000) (4,102) 8,898 Contact-free payment options provided with Municipal Office closure.Professional Services (85,500) (40,378) 45,122 On-going work with development charge study. Contributions from reserves 40,000 16,159 (23,841) On-going work with development charge study. Fees and service revenue 54,000 67,035 13,035 Increased revenue related to tax certificates and ownership changes.Minor variances - operational (20,070) (8,078) 11,992 Departmental Surplus (154,670)$ 401,088 555,758$

1. General Government services

Page 9 - 16, FIN-21-21Schedule 2

The Corporation of the Municipality of LeamingtonYear End Financial Results (in $) by DepartmentFor the Year Ended December 31, 2020

DepartmentBudget Revenue

(Expense)Actual Revenue

(Expense)

Variance Favourable

(Unfavourable)Variance Comments

2. Finance & Business Services

16, FIN-21-21Schedule 2




(Expense)

Variance Favourable


Grant revenue -$ 85,945 85,945$ Federal Tourism Regional Relief & Recovery Fund (RRRF) grant.Transfer to reserves - (85,945) (85,945) Federal Tourism Regional Relief & Recovery Fund (RRRF) grant.Professional services - (13,477) (13,477) Consulting work for RRRF grant; funded by RRRF grant.COVID-19 recovery promotion - (1,018) (1,018) Culinary Tourism Ontario Road Trip Recovery Plan; funded by RRRF grant.Contribution from reserves - 14,494 14,494 Funding of eligible expenses through RRRF grant.Salaries and benefits (177,360) (47,365) 129,995 Staff vacancies. Advertising and promotion (20,000) (6,048) 13,952 Reduced spending due to cancellation of Municipal events.Tourism programming expenses (154,614) (404) 154,210 Reduced spending due to cancellation of Municipal events.Workshops (14,500) (2,800) 11,700 Expenses not incurred due to staffing vacancies.Minor variances - operational (17,340) (4,847) 12,493 Departmental Surplus (383,814)$ (61,465) 322,350$

Memberships revenue 670,000$ 221,940 (448,060)$ Facility closure.Contribution from reserves - 448,060 448,060 Unrealized revenue funded from Safe Restart Grant (COVID-19 Reserve).Programming revenue 315,000 57,048 (257,952) Facility closure.Contribution from reserves - 38,078 38,078 Unrealized revenue funded from Safe Restart Grant (COVID-19 Reserve).Rental revenue 582,575 400,727 (181,848) Facility closure.Salaries and benefits (2,061,624) (1,751,871) 309,754 Facility closure and part-time/seasonal staff not required.Building maintenance (832,800) (672,096) 160,704 Facility closure.Fees and service revenue 46,500 (588) (47,088) Facility closure.Conferences and training (18,800) (3,940) 14,860 Reduced spending, limited offerings and travel restrictions.Advertising and promotion (15,500) (2,311) 13,189 Facility closure.Credit, debit & bank charges (45,000) (17,374) 27,626 Facility closure.Other operating expenses (73,600) (33,648) 39,952 Facility closure.Program expenses (27,000) (7,005) 19,995 Facility closure.Property maintenance (35,673) (14,737) 20,936 Facility closure.

COVID-19 Expenses- (30,089) (30,089) Masks, hand sanitizer, PPE, and other COVID-19 direct costs funded from Safe Restart Grant

(COVID-19 Reserve).Contribution from reserves - 30,089 30,089 COVID related expenses funded from Safe Restart Grant (COVID-19 Reserve).Transfer to reserves (35,400) (20,828) 14,572 Reduced revenue which reduced facility reserve transfer.Capital purchases funded from taxation (546,000) (79,158) 466,842 Capital projects deferred to 2021. Transfer to reserves - (458,993) (458,993) Capital projects deferred to 2021. Minor variances - operational (1,007,020) (986,195) 20,825 Departmental Surplus (3,084,343)$ (2,882,890) 201,453$

3. Tourism

4. Recreation Centre





(Expense)

Variance Favourable


Miscellaneous Revenue 18,000$ 63,712 45,712$ Resource royalties. Salaries and Benefits (1,162,737) (1,195,535) (32,797)

Overall PW is within 0.2% of budget; variance relates to wage allocation to various job activities.Conferences and Training (22,000) (6,120) 15,880 Reduced spending, limited offerings and travel restrictions.Professional Services (20,000) 0 20,000 Facility feasibility study not completed and deferred to 2021.Transfer to reserves - (20,000) (20,000) Facility feasibility study not completed and deferred to 2021.Equipment and Vehicle Maintenance (222,521) (166,852) 55,669 Less time and materials required for vehicle and equipment maintenance.Spills Expense (20,000) 0 20,000 No expenses in incurred 2021. COVID -19 Expenses - (28,604) (28,604) Masks, hand sanitizer, PPE, and other COVID-19 direct costs funded from Safe Restart Grant

(COVID-19 Reserve).Contributions from reserves - 26,466 26,466 COVID related expenses funded from Safe Restart Grant (COVID-19 Reserve).Tree Maintenance (127,939) (157,381) (29,441) Additional time dedicated to tree planting. Contributions from reserves - 12,238 12,238 Funding from Tree Reserves used to plant trees in subdivision.Roadway Winter Control (455,505) (417,681) 37,823 Reduced time spent for snow removal. Transfer to reserves - (37,823) (37,823) Savings from reduced time spent for snow removal reserved. Roadway Signage and Safety Devices (89,702) (93,115) (3,413) Small variance.Transfer to reserves - (25,000) (25,000) Retro-reflectivity project deferred to 2021.Sidewalk Maintenance (153,581) (138,419) 15,162 Reduced overtime.Vehicle/Equipment Fuel (157,950) (115,460) 42,490 Favourable fuel prices compared to budget. Misc Roadside Drains (296,484) (152,506) 143,978 Deferred municipal portion of drainage works (road share).Transfer to reserves - (88,727) (88,727) Deferred municipal portion of drainage works (road share) reserved. Special Events (40,850) (25,499) 15,351 Cancelled municipal events. PW Facilities (99,020) (114,059) (15,039) Additional time for repair work. Capital Transfers (475,500) (308,197) 167,303 Capital projects deferred to 2021. Transfer to reserves - (173,392) (173,392) Capital projects deferred to 2021. Minor variances - operational (1,138,277) (1,123,880) 14,398 Departmental Surplus (4,464,067)$ (4,285,833) 178,234$

Contribution from reserves 40,000$ 2,390 (37,610)$ Various projects not completed (ie Onthe42 website, DNS/Firewall malware).Software Purchases (243,600) (55,530) 188,070 Software purchases and upgrades not completed. Contribution from reserves 126,500 33,213 (93,287) Software purchases and upgrades not completed. Transfer to reserves - (159,438) (159,438) Software purchases and upgrades not completed. Conferences and Training (13,500) (3,856) 9,644 Reduced spending, limited offerings and travel restrictions.Software Licensing and Support (158,500) (208,591) (50,091) Contact free software solutions to support modernization. Capital Transfers (90,000) (113,714) (23,714) Capital projects funded through Modernization Reserve. Minor Variances - Operational (698,413) (684,139) 14,274 Departmental Deficit (1,037,513)$ (1,189,664) (152,151)$

5. Public Works

6. IT





(Expense)

Variance Favourable


Drainage Levies 601,115$ 382,147 (218,968)$ Reduced recovery for deferred maintenance work. Grant Revenue 397,501 181,773 (215,728) Reduced recovery for deferred maintenance work. Drainage Maintenance costs (1,000,998) (511,030) 489,968 Reduced maintenance work due to additional development work, resourcing and timing of work to be

completed. Salaries and Benefits (284,722) (221,326) 63,395 Staffing vacancies. Capital purchases funded from taxation (51,942) (6,561) 45,381 Capital projects deferred to 2021. Transfer to reserves - (45,200) (45,200) Capital projects deferred to 2021. Minor variances - operational 79,863 72,351 (7,513) Departmental Surplus (259,183)$ (147,847) 111,336$

Rental revenue - Seasonal Wells 300,000$ 287,734 (12,266)$ Travel restrictions and late facility opening. Rental revenue - Transient Mooring 83,600 11,456 (72,144) Travel restrictions. Fuel, Oil and Pumpout Revenue 231,050 161,311 (69,739) Fewer boats visiting marina. Salaries and Wages (279,602) (263,663) 15,939 Late facility opening. Fuel Purchases (195,150) (133,254) 61,896 Fewer boats visiting marina. Capital purchases funded from taxation (323,500) (205,914) 117,586 Capital projects deferred to 2021. Transfer to reserves - (143,800) (143,800) Capital projects deferred to 2021. Minor variances - operational (265,031) (259,921) 5,111 Departmental Deficit (448,633)$ (546,050) (97,417)$

Salaries and Benefits (1,689,721)$ (1,796,362) (106,640)$ Station crew pilot project September - December.Conferences and Training (27,500) (11,920) 15,580 Reduced spending, limited offerings and travel restrictions.Emergency Management (75,000) (496) 74,504 Early detection monitoring equipment not purchased. Transfer to Reserve - (74,504) (74,504) Reserved spending for monitoring equipment. Capital Transfer (166,000) (40,365) 125,635 Capital projects deferred to 2021. Transfer to reserves - (105,000) (105,000) Capital projects deferred to 2021. Minor variances - operational (887,291) (900,567) (13,276) Departmental Deficit (2,845,512)$ (2,929,214) (83,702)$

Grant to Non-Profits (180,520)$ (165,015) 15,505$ Reduced spending transferred to reserves for future years. Transfer to Reserves - (15,505) (15,505) Reduced grant spending transferred to reserves for future years. Conferences, Training and Travel (35,500) (7,708) 27,792 Reduced spending, limited offerings and travel restrictions.Professional Services (22,000) (515) 21,485 Live streaming costs recorded in IT; no longer recording Council meetings. Other Operating Expenses (38,500) (6,680) 31,820 Cancelled municipal events. Transfer to reserves - (3,000) (3,000) 2021 scholarship funding as approved by Council. Minor variances - operational (239,000) (234,673) 4,328 Departmental Surplus (515,520)$ (433,095) 82,425$

7. Drainage

8. Marina

9. Fire Services

10. Council Services





(Expense)

Variance Favourable


11. Planning Salaries and benefits (799,144)$ (542,649) 256,495$ Development Services Department established; Staff vacancies. Professional services (79,750) (217,933) (138,183) Consulting work required to assist during staff vacancies.Fees and Service Revenue 122,455 81,705 (40,750) Reduced fees compared to budget.Conferences and Training (13,000) (740) 12,260 Reduced spending, limited offerings and travel restrictions.Contributions from reserves 30,000 2,442 (27,558) Work not completed on secondary plan; funds remain in reserves. Minor variances - operational (34,479) (23,794) 10,685 Departmental Surplus (773,918)$ (700,969) 72,949$

Salaries and benefits -$ (217,403) (217,403)$ Additional development services staffing; new department in 2020. Departmental Deficit -$ (217,403) (217,403)$

13. Human ResourcesRevenue -$ 43,554 43,554$ WSIB Neer Rebate and WSIB Safety Group Rebate.Salaries and Benefits (323,607) (302,133) 21,473 Student position not filled. Conferences and Training (25,100) (10,441) 14,659 Reduced spending, limited offerings and travel restrictions.Professional Services (38,000) (8,600) 29,401 Risk assessment not completed. Transfers to reserve - (63,554) (63,554) Deferred risk assessment to 2021 and WSIB rebates. Minor variances - operational (44,650) (27,766) 16,884 Departmental Surplus (431,357)$ (368,940) 62,417$

14. Police ServicesGrant Revenues 117,000$ 52,377 (64,623)$ Changes to Community Safety and Policing Grant. Fees and Service Revenue 26,500 16,013 (10,487) Fewer police clearances, reports and fingerprint revenues. Building Maintenance (119,515) (105,447) 14,068 Additional cleaning costs for facility. Transfer to reserves (50,000) (93,841) (43,841) Capital projects deferred.Capital Purchases (50,000) (6,159) 43,841 Capital projects deferred.Minor variances - operational (5,597,584) (5,593,524) 4,060 Departmental Deficit (5,673,599)$ (5,730,581) (56,982)$

15. SanitationResidential Garbage Collection (465,000)$ (490,824) (25,824)$ 2020 levies corrected for specific properties. Other Levies 1,590,591 1,576,509 (14,082) Increased residential garbage collection costs. Minor variances - operational (1,230,399) (1,242,977) (12,579) Departmental Deficit (104,808)$ (157,292) (52,484)$

12. Development Services





(Expense)

Variance Favourable


Storm Water Management Revenue 100,000$ 153,820 53,820$ Increased development. Transfer to Reserve (100,000) (153,820) (53,820) Increased development. Salaries and Benefits (600,577) (548,319) 52,258 Staff vacancy for much of 2020. Professional Services (529,413) (255,916) 273,497 Projects in progress or deferred to 2021. Contribution from reserve 422,000 198,732 (223,268) Timing of projects completed. Transfer to Reserve - (72,229) (72,229) Projects in progress or deferred to 2021. Streetlight Maintenance (260,000) (296,158) (36,158) Additional streetlight repairs due to damaged poles and replacement. Crack Sealing (40,000) 0 40,000 Deferred 2020 project. Capital purchases funded from taxation (2,057,000) (1,972,024) 84,976 John St. and Centennial Park project to be finalized in 2021.Transfer to reserve - (80,000) (80,000) John St. and Centennial Park project to be finalized in 2021.Minor variances - operational (318,084) (307,126) 10,959 Departmental Surplus (3,383,074)$ (3,333,039) 50,035$

Supplemental Taxation Revenue 0 32,370 32,370 Conservative budgeting.Local improvement recoveries 39,745 184,926 145,181 Conservative budgeting for sewer separation recoveries. Sanitary and Combination Repairs and Connection Repairs

(119,000) (66,213) 52,787 Conservative budgeting.

Flushing and Inspections (89,500) (56,928) 32,572 Savings related to awarded contract. Storm Sewer Maintenance (42,000) (61,901) (19,903) Increased maintenance required. Storm Sewer Maintenance-Urban Drainage (265,000) (176,528) 88,473 Reduced work completed. Contribution from reserves 180,000 91,527 (88,473) Reduced work completed for urban drainage storm sewer maintenance. Funds remain in reserve.

Sewer tax levy write-offs (102,415) (29,207) 73,208 Conservative budgeting.Capital Transfers (1,639,723) (1,221,295) 418,428 Capital projects deferred.Transfer to reserves 0 (427,780) (427,780) Capital projects deferred.Transfer to reserves (317,840) (630,632) (312,792) Departmental surplus transferred to reserve. Minor variances - operational (909,948) (904,019) 5,929Year End Department Balance (3,265,681)$ (3,265,681) (0)$

Building permits 748,950$ 1,297,823 548,873$ Increased development; conservative budgeting. Software purchases (65,000) 0 65,000 Software purchased deferred. Salaries and benefits (717,600) (699,122) 18,479 Staff vacancy. Conferences and Training (21,000) (2,091) 18,909 Reduced spending, limited offerings and travel restrictions.Minor variances - operational 46,311 63,417 17,105 Subtotal before year end reserve transfers (8,339) 660,026 668,365Transfer (from)/to reserves 8,339 (660,026) (668,365) Year End Department Balance (0)$ 0 0$

18. Building

17. Sewers

16. Engineering





(Expense)

Variance Favourable


Fees and service revenue 119,250 99,452 (19,798) Reduced parking enforcement.Salaries and benefits (79,778) (15,178) 64,601 Staff resources dedicated to By-law Enforcement. Minor variances - operational (24,868) (12,559) 12,309Subtotal before year end reserve transfers 14,604 71,715 57,111Transfer to reserve (14,604) (71,715) (57,111) Year End Department Balance (0)$ 0 0$

Other Departments (departments with variances of < $50,000)Library & Cultural Services (377,950) (334,495) 43,456Economic Development (351,734) (311,118) 40,616Legislative Services (541,798) (573,721) (31,923)By-law enforcement (462,989) (485,281) (22,291)Office of the CAO (367,022) (347,336) 19,686Cemeteries (111,715) (94,509) 17,205Legal Services (515,356) (500,953) 14,403Communications (138,058) (124,628) 13,430Transit (181,890) (188,211) (6,321)Parks (1,986,951) (1,980,649) 6,301Animal Control (26,562) (28,893) (2,331)

(5,062,025) (4,969,795) 92,229

Net Surplus - Taxation Supported (0.49)$ 2,258,525$ 2,258,525$

B.

Surcharges-PCC Sewer Surcharge 5,634,530$ 6,173,859 539,329$ Increased flows. Hauled waste revenue 373,890 586,576 212,686 Increased volumes. Leachate 105,000 80,275 (24,725) Reduced volumes requiring treatment. Highbury sewer surcharge 1,390,975 1,300,392 (90,583) Reduced volumes requiring treatment. PCC Greenhouse-Sewer Surcharge 0 19,699 19,699 Greenhouse connection to sanitary sewer. Salaries and benefits (1,165,864) (1,130,024) 35,841 Student vacancy and reduced OT. Conferences and Training (31,752) (12,373) 19,379 Reduced spending, limited offerings and travel restrictions.Internal Allocation (114,209) (48,440) 65,769 Utility Billing Clerks hiring delayed. Professional Services (45,000) (15,078) 29,922 Engineering studies not completed. Building Maintenance (261,107) (250,123) 10,984 Reduced property taxes due to property consolidation.

Wastewater operating costs(1,587,100) (1,493,504) 93,596

Reduced spending to operate Biosolids building including lime, natural gas, polymers, disposals.Pumping stations costs (76,000) (58,263) 17,737 Reduced wage allocation, project material and electricity. Capital purchases (3,820,369) (884,932) 2,935,437 Capital projects deferred.Transfer to Reserves 0 (2,935,437) (2,935,437) Capital projects deferred.Minor variances - operational (1,737,214) (1,723,269) 13,946Subtotal before year end reserve transfers (1,334,221)$ (390,642)$ 943,579$ Transfer from reserve 1,334,221 390,642 943,579 Higher revenues realized and lower costs.Year End Department Balance 0$ 0 (0)$

Parking19.

20.

User Rate Supported Departments1. PCC (Wastewater)





(Expense)

Variance Favourable


Water rate revenue 9,332,527$ 11,004,842$ 1,672,315$ Increased metered usage. Fees and Service 570,238 1,267,703 697,465 Increased development primarily from greenhouses. Transfer to Reserves (500,000) (1,140,730) (640,730) Increased development from greenhouses transferred to reserve. Transfer to Reserves (6,520) (6,450) 70 Small varianceMiscellaneous Revenue 37,000 91,874 54,874 Increased engineering consulting fees and valve recovery revenue for greenhouse development.

Salaries and Benefits (680,645) (774,962) (94,317) Reduced labour allocated to job activities; overall within (1.6%) budget; reduced overtime. Conferences and Training (40,748) (13,711) 27,037 Reduced spending, limited offerings and travel restrictions.Internal Allocations (128,940) (50,869) 78,071 Utility Billing Clerks hiring delayed. Professional Services (102,000) (55,864) 46,136 Timing of water system expansion master plan completion. Purchased Water from UWSS (5,887,225) (6,683,690) (796,465) Increased water usage. Software Licencing and Support (66,270) (8,005) 58,265 AMI software licensing and maintenance costs included as part of the capital project.Building Maintenance (53,680) (40,890) 12,790 Reduced spending. Meter Maintenance (127,060) (195,237) (68,176) Increased water meter maintenance. Hydrant Maintenance (96,648) (66,245) 30,403 Reduced material and time on hydrant maintenance. Watermain & Services (693,527) (649,101) 44,426 Reduced watermain services. Capital purchases funded from taxation (501,000) (429,207) 71,793 Capital projects deferred.Transfer to Reserves - (71,793) (71,793) Capital projects deferred.Minor variances - operational (505,391) (493,335) 12,056 Subtotal before year end reserve transfers 550,110$ 1,684,330$ 1,134,220$ Transfer to reserve (550,110) (1,684,330) 1,134,220 Higher revenues realized and lower costs.Year End Department Balance 0$ 0 (0)$

2. Water

CemeteriesLakeview Cemetery Asphalt Drive Reconstruction 22,000$ Lakeview Cemetery Fence Repair & Paint 5,000

DrainageEast Beach Rd-New Petition Drain 6,700 Bert Pulley Drain SS Ext-New Petition Dr 1,500

EngineeringJohn St & Centennial Park 80,000

FireOffice Renovation 40,000 Kitchen Renovation 25,000 Fire Dept Rescue Tools 25,000 Fire Hall Renovations 15,000

Library & Cultural ServicesArt Centre Renovation 200,000 Art Centre Annual Facility Improvement 30,000 Library Annual Facility Improvement 20,000

MarinaReplace Interlocking brick 85,000 Admin Building Upgrades/Renovation 53,800 Pavilion Improvements 5,000

ParksKinsmen Baseball Diamonds Driveway 90,600 Scout Memorial Park Improvements 75,000 Kinsmen Baseball Diamonds Play Renewal 75,000 Entrance Sign - Soccer Complex 25,000 Entrance Sign - Kinsmen Baseball Complex 25,000

PoliceFacility Renovation 43,841

Public WorksBucket Truck Vehicle #20 170,000 1.5 Ton Truck #26 - Outfitting 3,392

Recreation ComplexArena Boilers 180,000 Recreation Centre Other M&E Purchases 65,356 Highbury Canco Ceiling Deck Coating 50,000 Exit Canopies 40,000 Swimming Pool Improvement 40,000 Recreation Centre Facility Improvements 34,637 Facility Sound System Overhaul 27,000 Recreation Centre Entrance Canopy Painting 22,000

SewersRelining Storm Sewer - Seacliff 382,780 Rear Yard Sewer - Johnson Ave 45,000

2,008,606$

Transfers to Reserves for Approved Capital ProjectsFor the Year Ended December 31, 2020

Page 18, FIN-21-21Schedule 3


Schedule 4

Building Services $1,610,167 $2,377,070 $766,903 Increased development.Collins Estate 26,569 28,618 2,049 Small variance.Diamond Lighting 29,689 36,412 6,723 Small variance.Equity in UWSS Reserve 5,886,694 6,045,084 158,390 UWSS increased revenues.Fish Station 3,554 3,625 71 Small variance.Impost 62,905 62,905 - No variance.Lot Levy 130,721 133,331 2,610 Small variance.OMC Cycling 6,158 - (6,158) Project completed in 2020.Parks Improvement Fund 18 19 1 Small variance.Recreation Centre Facility 94,791 101,039 6,248 Small variance.Soccer Fields 801 817 16 Small variance.Water System Expansion 7,395,185 7,542,785 147,600 Conservative budget; interest earned on balance. Williams Estate 6,914 7,052 138 Small variance.

Federal Gas Tax1,925,372 4,114,855 2,189,483 Conservative budget estimate of funds to be received and timing

of projects completed. Hwy 3/Morse Road 147,095 150,043 2,948 Small variance.MECP Grant - 6,128 6,128 Unspent funding.Ontario Transit Gas Tax 522,223 1,167,133 644,910 Timing of new bus purchases.Recreational Lands 368,294 492,377 124,083 Increased development.Sidewalk Construction 22,041 22,482 441 Small variance.

Total Reserve Funds & Deferred Revenue 18,239,191$ 22,291,774$ 4,052,583$

Arts and Cultural 171,170$ 769,825$ 598,655$ Deferred project. Baseball Fieldhouse 2,340 - (2,340) Project completed in 2020.Cannabis 60,053 42,595 (17,458) Funding for external legal support for cannabis.Community Improvement Plan (CIP) - 303,977 303,977 CIP Applications carried forward. Contingency 6,139,592 7,243,604 1,104,012 2019 surplus transfer; in-year approvals.COVID-19 - 36,956 36,956 Municipal Transit Funding Phase 1.Dominos Pizza Donation 100,000 25,000 (75,000) Timing of receipt of donations.Drainage 496,286 2,246,655 1,750,369 Capital drain projects carried forward.Economic Development 96,000 96,000 - No variance.Elections 66,307 66,307 - No variance.Engineering 3,256,887 4,859,765 1,602,878 2019 surplus transfer; deferred projects.Fire Services 969,561 1,425,157 455,596 2019 surplus transfer.Fleet and Equipment 3,062,009 3,311,909 249,900 Timing of new vehicle purchases.General and Administration 2,175,774 2,850,701 674,927 2019 surplus transfer; deferred projects.Health Benefits 300,000 580,000 280,000 Additional Greenshield health benefits surplus.Highbury Canco Sponsorship 19,476 42,476 23,000 Deferred project. Infrastructure - Sewers (753,522) 8,371,602 9,125,124 Conservative budgeting on timing of landowner recovery for

sewer projects.IT Services 570,689 726,992 156,303 Deferred projects. Marina 494,561 640,197 145,636 Deferred projects. Modernization - 356,443 356,443 New grant. Municipal Building 142,447 142,447 - No variance.Municipal Trails 31,028 396,165 365,137 Deferred project. Parking (7,979) 96,713 104,692 Lower operating costs.Parks 365,198 936,147 570,949 Deferred projects. Police Services 1,192,858 1,236,699 43,841 Capital works not required at building.Public Works 465,095 734,043 268,948 Deferred projects. Recreation Centre 1,430,103 2,205,200 775,097 Deferred projects. Sanitation 1,099,192 1,069,812 (29,380) Opening balance overstated.Transit - Accessible 28,105 28,105 - No variance.Tree Planting 79,873 53,483 (26,390) Additional trees planted.Uptown Revitalization 745,800 807,170 61,370 Deferred project. Waterfront Redevelopment 1,813,200 2,178,242 365,042 2019 surplus transfer; deferred projects.Winter Control - Public Works 699,954 737,777 37,823 Operational surplus.Working Capital 1,426,172 1,426,172 - Taxation Funded Total 26,738,229 46,044,336 19,306,107

Wastewater (PCC) 6,126,179 11,409,110 5,282,931 Increased revenues, and timing of capital projects.

Greenhouse Dev Service Connection 2,527,967 3,282,257 754,290 Conservative budget estimate of greenhouse connections.Water - Line Renewals 2,587,306 5,916,414 3,329,108 Favourable surplus achieved through lower expenses and

increased revenues. Water - Working Capital 170,991 57,289 (113,702) Overstated opening balance; water meter project continued.Water - Wheatley Service Area 194,910 194,322 (588) Small variance.Total Water Related 5,481,174 9,450,282 3,969,108

Total Reserves 38,345,582$ 66,903,728$ 28,558,146$

Grand Total Reserves and Reserve Funds 56,584,773$ 89,195,502$ 32,610,729$

Reserve Funds & Deferred RevenueReserve Fund

Deferred Revenue

Reserves

Page 19, FIN-21-21

The Corporation of the Municipality of LeamingtonYear End Financial Results - Reserve and Reserve FundsFor the Year Ended December 31, 2020

Budgeted Ending Balance

Actual Ending Balance

Variance Favourable


FIN-22-21

Report

To: Mayor and Members of Council From: Bin Wu, Financial Analyst Date: July 27, 2021 Re: 2021 Budget Restatement Recommendation: It is recommended that:

1. The Municipality of Leamington’s 2021 budget prepared on a full accrual basis of accounting as required by the Public Sector Accounting Board (PSAB) for disclosure in the Municipality’s 2021 financial statements, and attached as Schedule 1, be received; and

2. The impact on the accumulated surplus by excluding expenses for amortization of

tangible capital assets ($10,122,225) and post-employment benefits ($883,400) from the 2021 adopted budget, as required by Ontario Regulation 284/09, be received. (Report FIN-22-21)

Background: PSAB Accounting – Budget Impact and Disclosure Requirements Section 290 of the Municipal Act, 2001 requires municipalities to prepare balanced budgets which include all of the expenditures and revenues for the taxation year. These budgets are prepared on a cash basis. Starting in 2009, municipalities were required to adopt the full accrual basis of accounting under the Chartered Professional Accountants (CPA) Canada Handbook and report expenses on municipal financial statements instead of just expenditures. As such, the budget on the financial statements must also be reported using the full accrual basis (PSAB budget). Under PSAB, municipal expenses include amortization of tangible capital assets over their useful lives, the annual change in liabilities for post-employment benefits and solid waste landfill closure and post-closure costs.

, Report FIN-22-21

For the cash-based budget, expenditures represent outlays of assets to purchase goods and services. For the PSAB Budget, expenses represent the consumption of assets to provide goods, services and intangibles. For example, the 2021 approved budget included an expenditure of $37,000 to purchase a truck for the Building department. Under PSAB, the truck is a tangible capital asset that will be used up over time. Given the truck is expected to last 7 years, the PSAB Budget would only include the annual share of the amortization expense, or $5,286 per year, as part of operating expenses. The cost of the asset for reporting purposes is distributed to several years rather than one year, to reflect ‘consumption’ of the asset. The implementation of PSAB requirements for tangible capital asset and full accrual accounting starting in the 2009 fiscal year was an accounting change, not a budgeting change. That said, the CPA Handbook requires that budget numbers shown in the financial statements be presented on the same basis and scope as the actual figures for the year. Further, the budget numbers reported in the financial statements must be reconcilable and relate back to the budget that was approved by Council. The 2021 operating and capital budgets were approved and adopted by Leamington Municipal Council on December 3, 2020. These budgets were compiled on a ‘cash-basis’ to determine the funds required from taxation to meet annual expenditure requirements. The impact of PSAB on the budget does not change the methodology for determining the tax levies required to be raised each year. Ontario Regulation 284/09 On June 5, 2009, the Government of Ontario approved Bill 162 – An Act Respecting the Budget Measures and Other Matters and Schedule 18 Municipal Act, 2001. On July 31, 2009, Regulation 284/09 titled Budget Matters – Expenses was filed with the Ontario Registrar of Regulations. Regulation 284/09 states that municipal budgets may exclude from estimated expenses: amortization expenses on tangible capital assets, post-employment benefits expenses, and solid waste landfill closure and post-closure expenses. In addition, a report about the excluded expenses and their impact on the accumulated surplus shall be approved by Council and adopted by resolution. Please note that the Municipality currently includes the annual charge from Essex-Windsor Solid Waste Authority (EWSWA) for post-closure cost of the landfill site #2 in the Sanitation department’s budget.

, Report FIN-22-21

Comments: The starting point for preparation of the PSAB budget is the Municipality’s adopted cash-based budget. The following adjustments are made to arrive at the Municipality’s PSAB budget: Tangible Capital Asset Adjustments: 1. Remove the net transfer to capital. Under PSAB, capital outlays are recorded as the

assets are used up over time and revenues are recognized as they are received; 2. Remove purchases of tangible capital assets from the operating expenses. Under

PSAB, these need to be capitalized and amortized over the life of the assets; 3. Include as an expense in the operating budget any projects under the capital budget

that are not an asset such as the Roads Needs Study. Under PSAB, these items need to be expensed as incurred;

4. Add amortization expense to the operating expenses; 5. Add in the capital revenue from deferred revenue, grants and sundry to the operating

revenues. Under PSAB, these capital revenue items need to be recognized as revenue in the year.

Reserve and Reserve Fund Adjustments: 6. Remove the net transfer to/from reserves and reserve funds from/to operating. Under

PSAB, reserve funds form part of the overall surplus; 7. Add interest income from reserve funds to the operating budget, these need to be

recognized as revenue in the year. Other Adjustments: 8. Add in the change in post-employment benefit liability to the operating expenses; 9. Remove debt principal payments. Under PSAB, repayment of debt principal is paying

down a liability, not an expense; and 10. Remove landfill post-closure costs. Under PSAB, payment of landfill post closure costs

is paying down a liability, not an expense. The attached Schedule 1 summarizes the adjustments for the taxation funded departments as well as the rate funded departments in two different formats:

First column – summarizes adjustments made to the 2021 adopted cash-based budget, resulting in the PSAB budget. Under the PSAB budget, financial results reflect an $6,290,088 surplus in taxation supported operations and a $2,045,800 net surplus in user rate funded departments, resulting in a net total surplus of $8,335,888.

Second column – summarizes adjustments made to the 2021 adopted cash-based budget to derive an O.Reg.284/09 compliant budget resulting in $13,073,255 surplus in taxation supported operations and a $6,268,258 surplus in user rate funded departments, resulting in a net surplus of $19,341,513.

, Report FIN-22-21

Financial Impact: Restatement of the budget in PSAB compliant format does not have an actual financial impact on the Municipality; rather it is a different basis on which to report the budget for disclosure in the financial statements. The restatement affects the reported accumulated surplus as certain expenses included in the PSAB compliant financial statements are not included in the adopted cash-based budget. Restatement of the budget under O.Reg.284/09 also affects the calculation of the accumulated Municipal surplus as expenses for tangible asset amortization and post-employment benefits are excluded. Respectfully submitted, Bin Wu, CPA, CMA Katie McLean, CPA, CA Laura Rauch, CPA, CMA Financial Analyst Manager of Revenue and Director of Finance and Financial Planning Business Services bw Attachments: Schedule 1 – 2021 Budget Summary – by Fund T:\Finance\90 - Reports\2021\FIN-22-21 2021 Budget Restatement\FIN-22-21 Budget Restatement – PSAB and Reg 284-09.pdf

, Report FIN-22-21

Schedule 1

The Corporation of the Municipality of Leamington2021 Budget Summary - by Fund

2021 Budget 2021 BudgetPSAB Compliant O.Reg. 284/09

2021 Budget (Surplus) as adopted -$ -$

Taxation Funded Adjustments1. Net transfer to capital (5,987,746) (5,987,746) 2. Budgeted operating expenses that are capital in nature - - 3. Budgeted capital expenses that are operating in nature 6,216,872 6,216,872 4. Amortization Expense A 6,033,607 - 5. Capital revenue from deferred revenue, grants and sundry (10,420,054) (10,420,054) 6. Reserve transfers (1,324,372) (1,324,372) 7. Reserve Fund Interest - - 8. Change in Post-Employment Benefits B 749,560 - 9. Debt Principal (1,353,275) (1,353,275) 10. Landfill post-closure costs (204,680) (204,680)

2021 Adjusted Budget (Surplus) - Taxation Funded (6,290,088)$ (13,073,255)$

Rate Funded Adjustments1. Net transfer to capital (3,860,000) (3,860,000) 2. Budgeted operating expenses that are capital in nature - - 3. Budgeted capital expenses that are operating in nature - - 4. Amortization Expense A 4,088,618 - 5. Capital revenue from deferred revenue, grants and sundry - - 6. Reserve transfers (1,577,574) (1,577,574) 7. Reserve Fund Interest - - 8. Change in Post-Employment Benefits B 133,840 - 9. Debt Principal (830,684) (830,684) 10. Landfill post-closure costs - -

2021 Adjusted Budget (Surplus) - Rate Funded (2,045,800)$ (6,268,258)$

2021 Adjusted Budget (Surplus) - Total (8,335,888)$ (19,341,513)$

Total 2021 Amortization Expense ∑A 10,122,225 -

Total 2021 Change in Post-Employment Benefits ∑B 883,400 -

FIN-23-21

Report

To: Mayor and Members of Council From: Laura Rauch, Director of Finance and Business Services Date: August 12, 2021 Re: Waiving of Amphitheatre Fees Recommendation: It is recommended that: Option 1:

1. Council deny the request to waive the Amphitheatre Fees by Leave Those Kids Alone for a free community concert. (FIN-23-21) or

Option 2:

1 Council approve the request to waive the Amphitheatre Fees by Leave Those Kids Alone for a free community concert; and

2 Council approve funding this request through Council Services Sundry Expenses.

(FIN-23-21)

Background: Funding for municipal services is largely based on a combination of taxation revenues and user fees. Municipal fees are established to apply a ‘user pay’ or ‘fee for service’ approach to services that benefit a particular individual or group. Municipal fees are reviewed annually and adopted under municipal by-law for implementation on January 1 of the following fiscal year. These fees are then used in estimating related revenues in that fiscal year’s budget to mitigate the dollars required to be raised through taxation for funding municipal services. The 2021 fee schedule was approved by Council on November 17, 2020 through By-Law #72-20 and subsequently further amended as adjustments to the fees were required. As mentioned to Council at the last meeting, Administration has received a request to waive rental fees for the Sunset® Amphitheatre (Amphitheatre) for a free community

, Report FIN-23-21

concert. As these fees are established by Council, Administration is required to bring such exemption requests to Council for consideration. The 2021 Fee By-law, as amended, confirmed the rates for the rental of the Amphitheatre as follows:

Comments: Municipal fees are established to apply a charge for specific services that are provided an individual or group. This “user pay” model helps reduce the general tax burden. The intent of the fees is to recover some or all of the costs to offer these services with no consideration for earning a profit. In addition, the payment of this fee provides exclusive use of public property. Consistency in application of Council approved fees is important. Leave Those Kids Alone (Band) has requested the free use of the Amphitheatre to host one event as part of their Summer Neighbourhood Concert Series on one of the four proposed dates - August 21, August 29, September 3 or September 5. The performance would be 90 minutes and would start at 7 pm if on a Friday/Saturday or 2 pm or 6 pm for a Sunday performance. The Special Events Application has been submitted indicating that concert will be a free community event. The Band will bring all required equipment although will use the power that is available at the Amphitheatre. The expected attendance is 100 – 200 people. The request is to waive the fee for a one-day weekend rental of the Amphitheatre at a cost of $1,500. The booking of the Amphitheatre also includes the picnic shelter at no additional costs. Leave Those Kids Alone Band identifies themselves a 5 member teen (and pre-teen) classic rock band from Windsor, Ontario. Last year the Band performed on Joanne Street and the concert was extensively covered by “Spotted in Leamington” Facebook group. The group is once again touring Windsor-Essex playing at several locations including campgrounds, municipal parks and other many venues. Council is reminded of the effort required to coordinate external events as well as the event set up, operations and tear down for Municipal staff. Typically extra staff will need to be

Amphitheatre

Weekday Rate (Mon - Thurs)

600.00 Weekend Rate (Fri - Sun)

1 day 1,500.00

2 days

2,500.00

3 days

3,000.00

Move in/setup and take down (per non event day) 250.00

, Report FIN-23-21

scheduled to ensure the Municipality’s facilities are maintained and returned to acceptable use for the general public afterwards. The purpose of the fee is to recover some of the costs so that the general taxpayer is not required to pay for the incremental costs for these externally organized events. The Band is not a charitable or non-profit organization and therefore Section 106 of the Municipal Act which prohibits bonusing may be applicable. Given that this is not a municipally sponsored event and the rental fees are established to recover some of the costs, under normal circumstances it would be Administration’s opinion that Council deny the request to waive the fee. This is, however, a free community event and the Amphitheatre provides a safe place for people to gather to enjoy live entertainment outdoors with their family following all public health protocols. Financial Impact: The cost of the one-day rental is $1,500 as approved in the 2021 Fee Schedule. If Council wishes to waive this one-day rental it is recommended that this unrealized revenue be funded through the Council Services Sundry Expense Budget. The 2021 budget for Sundry Expenses is $10,000 and is used for attendance to Council functions, events and other miscellaneous expenses that Council incurs over the year. At the time of writing the report, only $150 of the $10,000 has been spent year-to-date and last year’s spending was $5,072. Respectfully submitted, Laura Rauch, CPA, CMA Director of Finance and Business Services Attachments: none T:\Finance\Reports\2021\FIN-23-21 Waiving of Amphitheatre Fees

FIN-19-21

Report

To: Mayor and Members of Council From: Laura Rauch, Director of Finance and Business Services Date: August 8, 2021 Re: Ontario Priorities Housing Initiatives Recommendation: It is recommended that:

1. Council confirm the Municipality’s participation in the Rental Housing Component of the Ontario Priorities Housing Initiatives for 2021. (Report FIN-19-21)

Background: In 2005, a report was approved by the City and the County that confirmed the need for additional rental units for low income households across the region. The report stated that although there is a sufficient supply of rental units in Windsor/Essex, a specific identified segment of the population is unable to afford the area market rents. There was a strong and specific need identified for lower than average market rent units. The City as the designated Service Manager for the City, County and Pelee Island is responsible for the administration and funding of housing and homelessness programs in Windsor/Essex as well as coordinating the provision of housing. In 2006, a Housing Delivery Plan was approved by the City and the County which approved the delivery of and participation in the capital funding and homeownership components of the Canada Ontario Affordable Housing Program (COAHP). Council for the Municipality expressed interest in participating in COAHP in February of 2006. In 2009, Community Living Essex County received an allocation of funds to provide a total of 13 residential units at 91-95 Talbot Street East and 233 Robson Road in the Municipality of Leamington (Municipality). Funding opportunities remained under COAHP until March 21, 2011 after which the Federal and Provincial governments partnered to fund the Investment in Affordable Housing (IAH) Program until March 31, 2015.

, Report FIN-19-21

In 2012, the City began the process of developing a Housing and Homelessness Plan. The new ten-year Housing and Homelessness Plan was finalized in 2014. That same year, the Federal and Provincial governments extended the IAH Program for a further six years under the Affordable Housing Program Extension (IAHE). Council supported the participation in the IAHE in 2014 and 2015. In June 2016, the Ministry of Housing announced funding under the 2016 Social Infrastructure Fund (SIF) for affordable and social housing, to be delivered under the IAHE. The Municipality confirmed participation in SIF in 2016, 2017 and 2018.

In April 2019, the Ministry of Municipal Affairs and Housing (MMAH) announced funding under the Ontario Priorities Housing Initiatives (OPHI), identical to the SIF for affordable and social housing to be delivered under the OPHI Rental Housing Component (RHC).

As Council is aware, the Provincial Policy Statement requires that municipalities provide for an appropriate range of housing types and densities to meet projected requirements of current and future residents of the regional market area by establishing and implementing minimum targets for the provision of housing which is affordable to low and moderate income households. This is also supported in the adopted Official Plan for the Municipality which further requires that a variety of housing types and densities are permitted including other housing designed to accommodate special needs or interests. In August, 2019, the City of Windsor (City) issued correspondence indicating that they were planning to issue a Request for Proposal to private sector and non-profit organizations under the OPHI Rental Housing Component and requested confirmation that the Municipality wishes to participate in the program. At the time, Council confirmed participation in the 2019 program although there were no proposals within the Municipality received during that process.

Comments: Once again, the Municipality has received correspondence dated August 4, 2021 from the City informing the Municipality that Housing Services has issued a Request for Proposal to eligible proponents that include a partnership between, private sector companies and a supportive agency in the form of non-profit and charitable organizations, non-profit housing providers, co-operative housing providers, social support agencies, service clubs or organizations under RHC. The City has requested confirmation in writing of the intent to decline or participate in the Rental Housing program component on or before September 10, 2021. The RHC of the program may fund a developer up to 75% of the total pro-rated share of capital costs of the affordable units, on a 20-year forgivable loan basis. Participating landlords are required to maintain rents at 80% or less of the then current Canada Mortgage and Housing Corporation (CMHC) or alternate average market rents for the 20-year duration of the program. To participate in the OPHI Rental Housing Component, a municipality must:

, Report FIN-19-21

▪ reduce property taxes for the rental housing project by setting the tax rate

equivalent to or lower than, the single residential rate or provide a grant-in-lieu to have the same effect and;

• pass a by-law to enable municipal contributions pursuant to the Municipal Act, 2001.

Municipalities that agree to the single residential property tax rate requirement are referred to as "participating municipalities". It is noted there is not a specific allocation provided to each participating municipality. MMAH encourages but does not require participating municipalities to provide exemptions from, or reductions of development charges and Planning Act and related permit fees. Given the limited availability of affordable housing within Leamington, the region as well as the Province, this is an appropriate way to encourage developers to provide for these developments within the Municipality with permitted incentives to do so.

Financial Impact:

As indicated, municipalities in which approved projects are located are required to set property taxes for the project at rate equivalent to, or lower than, the single residential rate for the municipality for the 20 year duration of the program. In the event that there is a project approved for funding within the Municipality, Council may, at that time, consider an exemption from, or a reduction to any applicable planning, building permit fees and/or development charges. Respectfully submitted, Laura Rauch, CPA, CMA Director of Finance and Business Services /lr Attachments: Correspondence from the City of Windsor dated August 4, 2021 T:\Finance\90 - Reports\2021\FIN-19-21 Ontario Priorities Housing Initiatives

CAO-07-21

Report

To: Mayor and Members of Council From: Peter Neufeld, Chief Administrative Officer Date: August 18, 2021 Re: Vaccination Policy and Health and Safety Standard – COVID-19 Recommendation: It is recommended that:

1. Council approve Policy R00 - Use of the Nature Fresh Farms Recreation Centre following closure due to COVID-19; and

2. Council receive Health and Safety Standard H04-S-0091 – Vaccine or Rapid Test – COVID-19.

Background: The Municipality has a legislated obligation to provide a safe workplace for its employees and an obligation to provide a safe environment to members of the public who access municipal facilities to obtain services. The most effective way in which to deal with an occupational health and safety risk in the workplace is to eliminate the hazard. The purpose of this standard is to set out the steps to attempt to eliminate the risk of COVID-19 in the workplace and to provide a safe environment for workers to work and for the public to utilize municipal facilities. Being Vaccinated means having very good protection against infection from COVID-19 and lowering the risk of serious illness. Further, the risk of other people catching COVID-19 from a Vaccinated person is much lower than from an unvaccinated person.

, CAO-07-21

As of August 13, 2021, 63.26% of the population of Ontario were Vaccinated1; however, only 53.9% of the population within postal code area “N8H” (most of Leamington) were Vaccinated2. Comments: As a result of this low rate of Vaccination and taking into consideration the risks to the health and safety of employees and the public and the desire to ensure that there are no outbreaks within the workplace which would further negatively impact the public and workers through the disruption of access to municipal facilities, it is necessary to take all reasonable steps to eliminate the risk of COVID-19 in the workplace. For this reason, the attached Policy regarding the use of the Nature Fresh Farms Recreation Centre following closure due to COVID-19 is presented for Council consideration and the attached Health and Safety Standard has been prepared for implementation and is provided for Council’s information. Financial Impact: The financial impact to the Municipality as a result of this Policy and Standard is currently unknown. It is expected that there may be an impact upon revenue at the Nature Fresh Farms Recreation Centre as a result of the Policy. There may also be costs associated with any claims under the Human Rights Code and other labour and employment related matters as a result of the Health and Safety Standard. Respectfully submitted, Peter Neufeld Chief Administrative Officer Attachments: Policy R00 - Use of the Nature Fresh Farms Recreation Centre

following closure due to COVID-19 Health and Safety Standard H04-S-0091 – Vaccine or Rapid Test –

COVID-19

1 https://health-infobase.canada.ca/covid-19/vaccination-coverage/ 2 https://www.wechu.org/cv/vaccination-stats

Policy No.: R00 - Use of the Nature Fresh Farms Recreation Centre following closure due to COVID-19

Date Enacted: August 24, 2021

Amended By:

Subject

This Policy sets out the framework for the use of NFFRC by the public following its closure as a result of COVID-19 and the use of the NFFRC as a vaccination clinic by the Windsor Essex County Health Unit.

Purpose

The Municipality has a legislated obligation to provide a safe workplace for its Staff and an obligation to provide a safe environment to members of the public who access municipal facilities to obtain services and participate in Programs.

The most effective way in which to deal with an occupational health and safety risk in the workplace is to eliminate the hazard. The purpose of this Policy is to take steps to attempt to eliminate the risk of COVID-19 in the workplace and to provide a safe environment in which the public may utilize the NFFRC, particularly those members of the public who are vulnerable to the effects of COVID-19, including the elderly.

Being Vaccinated means having very good protection against infection from COVID-19 and lowering the risk of serious illness. Further, the risk of other people catching COVID-19 from a Vaccinated person is much lower than from an unvaccinated person.

As of August 13, 2021, 63.26% of the population of Ontario were Vaccinated1; however, only 53.9% of the population within postal code area “N8H” (most of Leamington) were Vaccinated2.

As a result of this low rate of Vaccination and taking into consideration the risks to the health and safety of the Staff and the public and the desire to ensure that there are no outbreaks within the NFFRC which would further negatively impact the public through

1 https://health‐infobase.canada.ca/covid‐19/vaccination‐coverage/ 2 https://www.wechu.org/cv/vaccination‐stats

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the disruption of Programs, it is necessary to take all necessary other steps to eliminate the risk of COVID-19. Scope

This Policy applies to any member of the public who wishes to enter the NFFRC. Definitions

“CAO” means the Chief Administrative Officer of the Municipality or his or her delegate. “COVID-19” means the infectious disease caused by a newly discovered coronavirus. “Entrant” means a person twelve (12) years of age and older who wishes to enter the NFFRC. “Member” means a person who has purchased a membership to use the NFFRC. “Municipality” means The Corporation of the Municipality of Leamington. “NFFRC” means the Nature Fresh Farms Recreation Centre. “Rapid Test” means an antigen test which detects protein fragments specific to the Coronavirus. “User” means a person who has not purchased a membership to use the NFFRC, but has purchased a pass to use the NFFRC. “Program” means any program or service offered at the NFFRC to a Member or User and includes, but is not limited to, aquatic programs, day camps, fitness classes, use of badminton, racquetball or pickleball courts, first aid and other courses, use of the walking track and use of weight room, gymnasium or pool. “Staff” means an employee or a volunteer of the Municipality. “Vaccinated” means to be fully treated with a vaccine approved in Canada or approved by the World Health Organization to produce immunity against COVID-19 and “Vaccination” shall have a corresponding meaning.

Policy 1. Every Member or User shall make an appointment to participate in a Program; or

in the event that the Program is a class where there will be more than one participant, the Member or User shall register to attend each time the class is offered.

2. A Member or User who does not make an appointment or register to attend a

Program shall be refused the opportunity to participate in the Program.

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3. Prior to entering the NFFRC, every Entrant shall:

a) be Vaccinated at least two (2) weeks prior to the day of requested entrance to the NFFRC; or

b) obtain a negative Rapid Test a maximum of twelve (12) hours prior to the

requested entrance to the NFFRC.

4. Staff shall request evidence of Vaccination or evidence of negative Rapid Test from each Entrant prior to an Entrant entering the NFFRC.

5. The form of evidence of Vaccination or negative Rapid Test to be provided by the

Entrant shall be determined by the CAO in his sole discretion. References and Related Policies

Health and Safety Standard H04-S-0091 – Vaccine or Rapid Test – COVID-19

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Standard Number H04-S-0091 Date Effective: August 24, 2021 Revision Date: Page: 1 of 5

Vaccination or Rapid Test – COVID-19

1. Purpose:

The Municipality has a legislated obligation to provide a safe workplace for itsemployees and an obligation to provide a safe environment to members of the publicwho access municipal facilities to obtain services.

The most effective way in which to deal with an occupational health and safety risk in theworkplace is to eliminate the hazard. The purpose of this standard is to set out the stepsto attempt to eliminate the risk of COVID-19 in the workplace and to provide a safeenvironment for workers to work and for the public to utilize municipal facilities.

Being Vaccinated means having very good protection against infection from COVID-19and lowering the risk of serious illness. Further, the risk of other people catchingCOVID-19 from a Vaccinated person is much lower than from an unvaccinated person.

As of August 13, 2021, 63.26% of the population of Ontario were Vaccinated1; however,only 53.9% of the population within postal code area “N8H” (most of Leamington) wereVaccinated2.

As a result of this low rate of Vaccination and taking into consideration the risks to thehealth and safety of employees and the public and the desire to ensure that there are nooutbreaks within the workplace which would further negatively impact the public andworkers through the disruption of access to municipal facilities, it is necessary to take allnecessary other steps to eliminate the risk of COVID-19 in the workplace.

2. Scope:

This standard applies to all Employees and Members.

1 https://health‐infobase.canada.ca/covid‐19/vaccination‐coverage/ 2 https://www.wechu.org/cv/vaccination‐stats

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C:\Users\jbavetta\AppData\Local\Microsoft\Windows\INetCache\Content.Outlook\3NATJXS7\Vaccine or Rapid Test - HSStandard.docx 2 of 5

3. Definitions:

“CAO” means the Chief Administrative Officer of the Municipality or his or her delegate. “Council” means the Council of the Municipality. “COVID-19” means the infectious disease caused by a newly discovered coronavirus. “Employee” means an employee of the Municipality including but not limited to those who are employed pursuant to a contract, casual and seasonal, part-time employees; co-op students and volunteers and “Employed” shall have a corresponding meaning. Firefighter shall include a Fire Inspector, Assistant Deputy Fire Chief, Deputy Fire Chief and Fire Chief. “Member” means a member of Council; a member of a police services board, planning board, or any other board, commission, committee, body or local authority established or exercising any power under any Act; or a member of an ad hoc committee established by Council, while the Member is undertaking his or her duties as such; “Municipal Facility” means the following municipal facilities:

Municipal Building - 111 Erie Street North, Leamington Fire Station - 5 Clark Street, Leamington Public Works Building – 83 Wilkinson Drive, Leamington Public Works Garage - 436 Highway 77, Leamington Pollution Control Centre - 435 Seacliff Drive East, Leamington Water Services Building - 7 Hazelton Street, Leamington Lakeside Marina Building and Pavillion – 90 Robson Road, Leamington Nature Fresh Farms Recreation Centre – 249 Sherk Street, Leamington

“Municipality” means The Corporation of the Municipality of Leamington. “Rapid Test” means an antigen test which detects protein fragments specific to the Coronavirus. “Vaccinated” means to be fully treated with a vaccine approved for use in Canada or by the World Health Organization to produce immunity against COVID-19 and “Vaccination” shall have a corresponding meaning. “Vaccination Due Date” means the 4th day of October, 2021. “Workplace” means any municipal facility, land, premises, location or thing at, upon, in or near which the Employee works, but does not include an Employee’s home while the Employee is participating in a work from home arrangement.

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4. Roles and Responsibilities:

Management/Supervisors:

Ensure that Employees are aware of the importance of being Vaccinated Ensure that Employees who attend the Workplace have submitted evidence of

Vaccination or a negative Rapid Test in accordance with this Standard Employees and Members: Remain informed about the importance of being Vaccinated Identify opportunities to become Vaccinated through clinics or from health care

professionals Submit the required evidence of Vaccination or a negative Rapid Test in accordance

with this Standard

Human Resources: Provide information and guidance to Employees and Members regarding the

importance of being Vaccinated Provide Employees and Members with access to information on COVID-19, health

and safety precautions, and on Vaccinations Assist to ensure that any records of Vaccinations or negative Rapid Test are stored

and used in compliance with privacy legislation

5. Standards and Procedures:

a) Employees i) Prior to attending the Workplace, every Employee shall be Vaccinated at least

two (2) weeks prior to the Vaccination Due Date.

ii) In the event that an Employee is not Vaccinated as set out in section 5a)i), prior to attending the Workplace, the Employee shall obtain a negative Rapid Test, at his or her own expense and outside of working hours, in accordance with section 5a)iii).

iii) A negative Rapid Test shall be obtained as follows:

1) a maximum of twenty-four (24) hours prior to attending the Workplace, if the Employee is Employed in any of the following positions:

a Trainee, Class 1, 2, 3 or 4 Operator at the Pollution Control Centre the Mechanic at the Pollution Control Centre the Supervisor of the Pollution Control Centre the Laboratory Technician at the Pollution Control Centre the Manager of Environmental Services a Trainee, Class 1 or 2 Operator in the Water Department

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the Supervisor of Water Services the Water Systems Analyst a By-law Enforcement Officer the Manager of By-law Enforcement a Building Inspector the Chief Building Official/Manager of Building Services the supervisors and any provider of a program or service offered at the

Nature Fresh Farms Recreation Centre including, but not limited to, aquatic programs, fitness classes, day camps, first aid and other courses

the Manager of Recreation

2) a maximum of seventy-two (72) hours prior to attending the Workplace, if the Employee is Employed in a position that is not listed in section 5a)iii)1).

iv) Sections 5.a)ii) and 5a)iii) shall not apply to a Firefighter who shall be Vaccinated

in accordance with section 5a)i).

v) Evidence of Vaccination or evidence of negative Rapid Test shall be submitted to the Employee’s manager and Human Resources Department prior to the Employee attending the Workplace.

b) Members

i) Prior to attending a Municipal Facility, every Member shall be Vaccinated at least

two (2) weeks prior to the Vaccination Due Date.

ii) In the event that a Member is not Vaccinated as set out in section 5b)i), prior to attending a Municipal Facility, the Member shall obtain a negative Rapid Test, at his or her own expense, in accordance with section 5b)iii).

iii) A negative Rapid Test shall be obtained a maximum of seventy-two (72) hours

prior to attending the Municipal Facility.

iv) Evidence of Vaccination or evidence of negative Rapid Test shall be submitted to the Human Resources Department prior to a Member attending a Municipal Facility.

c) Generally i) The form of evidence of Vaccination and negative Rapid Test to be submitted by

the Employee or Member shall be determined by the CAO in his sole discretion.

ii) These standards and procedures shall be in addition to all other COVID-19 pre-screening for attendance in the Workplace or at any Municipal Facility.

6. Communication:

This standard is communicated to Employees and Members through orientations, training and through the internal Intranet and to Employees through meetings and safety talks conducted by supervisors and/or managers.

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7. Evaluation: This standard will reviewed annually at a minimum and as often as is necessary to ensure the safety of Employees and the public.

Forms: COVID-19 Pre-Screening Questionnaire References:

Revision Log: Rev # Date Revised Author Section Details of Change

Chief Administrative Officer: Date Signed:

This standard has been reviewed and approved by the Chief Administrative Officer (CAO).

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Council Agenda - OMAA

Documents

Transcript of Council Agenda - OMAA